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The Church of Scotland
Broxburn and Uphall Parish Church of Scotland
ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 Accrued (SORP Compliant) Accounts
Congregation No: 010140 Scottish Charity No: $C006336
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Broxburn and Uphall Parish Church of Scotland Trustees’ Report Year ended 31 December 2025
The trustees present their annual report and financial Statements of the charity for the year ended 3] December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from] January 2019, Objectives and Activities toThe Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every bodies in Scotland and beyond. parish of Scotland through a territorial ministry, It ©o-operates with other Churches in various ecumenical In its Mission Statement, Broxburn and Uphall Parish Church of Scotland commits to ‘Spreading the Good News of Jesus Christ in our Parish’, ie. within the towns of Broxburn, Uphall and to Ecclesmachan, It welcoming all to its buildings and events. provides centres of worship for the community and looks at ways to meet the needs of the community, 2025 was a year of considerable change. On 1March 2025 a union between the congregations of Strathbrock Parish Church and Broxburn Parish church took place forming the congregation of Broxburn and Uphall Parish Church of Scotland, The new congregation meet together in either of the church buildings to worship or carry on with the usual activities. Weekly services have been live streamed and are also recorded and are available on the web site. Copies are sent to those who requested them and do not have access to these ways of viewing. Services have been held at 9.4S5am and at 11.00am in either of the church buildings with the Services, opportunity to socialise before or after the services with teas and coffees being offered at some of the Broxburn and Uphall Parish Church continues to develop its mission amongst the community. Church organisations such as the Girls and Boys Brigades met in Uphall South Church Hail. | Broxburn and Uphali Parish Church continues to work together well with its neighbouring churches, holding belonging to the local Council of Churches. Joint services at times throughout the year and supporting their activities, Much of this is possible through There are also close links with the local schools, both primary and secondary. Whilst schoo] services have not been held in St Nicholas for the end of term services a number of the classes have visited the church and i close contact through Hanneke has continued. Following the summer break Light Club continued at Uphall assembliesPrimary supportedat the localby primary members schools, of the 2 churches in Broxburn and Uphall. The minister has also attended communities, i Through our church buildings in Broxburn and Uphall we aim to be a Christian witness to those in the local Broxburn and Uphall parish Church communicates well with its members and with the wider local community through weekly Intimations sheets, website and Facebook page.
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Broxburn and Uphall Parish Church of Scotland Trustees’ Report (cont) Year ended 31 December 2025
Achievements and Performance
Worship
The early morning intergenerational service takes place each Sunday alternating monthly between St Nicholas Church and Broxburn Church, These services are held at 9.45am and are led by members from Broxburn and Uphall Parish Church and Uphall South. It has been encouraging seeing new families and betweenindividuals attending the 2 buildingsthesein Broxburn services, The and Uphall. traditional service is held at 11.00am again alternating each month Communion is shared on the first Sunday of the month at each ofthe services. A Dedication service was held for the Guild in September in Broxburn church. Dedication services were also held respectively for the GB's ' & BB’s during the time ofone of their evening meetings, We shared worship with other local congregations held with Uphal! South Parish Church. through the Council of Churches at Christmas and Easter. A joint Harvest Thanksgiving service was also Regular services in the local nursing homes have taken place supported by members of the congregation. A temembrance service in November was held in both St Nicholas church and Broxburn Church and the youth organisations took part in the Remembrance Day parade. There are several church organisations which provide fellowship and reach out to the community. The Guild meet twice a month and provide a wide range of speakers: the group also enjoy fellowship over meals together at times during the year, They support the Guild projects, inviting speakers and donating to the Guild causes. The meetings are held at the Open Door in Uphall. House groups, for prayer and study, also provide fellowship together. 3 House groups met in the homes of members of the congregation. Pastoral care is an important part of the life of our congregation, including the flower ministry and a team of visitors who do house Visits. Cards are sent on anniversaries ofbereavement and times of illness. CommunityMany church Centre members Management have strong Group. links with the community, being members of the Community Council and Schools and Young People and Young People Young People People peoplTherTher e are, BUSY strong appointed links with a new the youth local prima worke, BUSY strong appointed links with a new the youth local prima worke BUSY strong appointed links with a new the youth local prima worke strong appointed links with a new the youth local prima worke appointed links with a new the youth local prima worke links with a new the youth local prima worke with a new the youth local prima worke a new the youth local prima worke new the youth local prima worke the youth local prima worke youth local prima worke local prima worke prima worke worke r y andin Nov sin Nov s Nov s s e mbercondary 2025 schools and also the BUSY project for youngcondary 2025 schools and also the BUSY project for young 2025 schools and also the BUSY project for young schools and also the BUSY project for young and also the BUSY project for young also the BUSY project for young the BUSY project for young BUSY project for young project for young for young young During the year of 2025 year of 2025 of 2025 2025 the congregation provided congregation provided a booklet titled, ‘It’s your move’ your move’ move’ to all the primary primary j schools in this area. These booklets were well received by staffand pupils, in this area. These booklets were well received by staffand pupils, this area. These booklets were well received by staffand pupils, These booklets were well received by staffand pupils, booklets were well received by staffand pupils, were well received by staffand pupils, well received by staffand pupils, by staffand pupils, staffand pupils,and pupils, pupils, i
Schools and Young People and Young People Young People People
peoplTherTher e are, BUSY strong appointed links with a new the youth local prima worke, BUSY strong appointed links with a new the youth local prima worke BUSY strong appointed links with a new the youth local prima worke strong appointed links with a new the youth local prima worke appointed links with a new the youth local prima worke links with a new the youth local prima worke with a new the youth local prima worke a new the youth local prima worke new the youth local prima worke the youth local prima worke youth local prima worke local prima worke prima worke worke r y andin Nov sin Nov s Nov s s e mbercondary 2025 schools and also the BUSY project for youngcondary 2025 schools and also the BUSY project for young 2025 schools and also the BUSY project for young schools and also the BUSY project for young and also the BUSY project for young also the BUSY project for young the BUSY project for young BUSY project for young project for young for young young During the year of 2025 year of 2025 of 2025 2025 the congregation provided congregation provided a booklet titled, ‘It’s your move’ your move’ move’ to all the primary primary schools in this area. These booklets were well received by staffand pupils, in this area. These booklets were well received by staffand pupils, this area. These booklets were well received by staffand pupils, These booklets were well received by staffand pupils, booklets were well received by staffand pupils, were well received by staffand pupils, well received by staffand pupils, by staffand pupils, staffand pupils,and pupils, pupils, North Merehiston Fy nd
In February 2025 both Strathbrock and Broxburn churched received a grant of £1850 each from Edinburgh and West Lothian Presbytery from the North Merchiston Fund. The funds were restricted in their use. The funds had not been utilised prior to the union, however, since the union £3450 has been used for mission and outreach to young people in the local community. The remaining £250 will be used in 2026 for this purpose.
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Broxburn and Uphall Parish Church ofScotland Trustees’ Report (cont.) Year ended 31 December 2025
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Stewardship
Annually Broxburn and Uphall Parish Church begin the year encouraging the giving of time, talent and money, through the work of the Hospitality and Fundraising Group. This group exists to encourage the congregation to participate in a variety of events with emphasis either on social gathering or on fundraising. The group aifanges monthly Coffee mornings, 2 High tea afternoons in the yeat and an annual Christmas Fayre held in Broxburn Church Hall. These events allowed the congregation and community to come Broxburn and Uphall together, together. The group will continue to look at other opportunities to bring the Congregation and communities of Over the course of the year, further discussions with members of the congregation have taken place asking them to consider moving to Standing order for their regular offerings. This has resulted in a further increase in individuals giving this way. This has brought benefits in providing a more stable income base, and in reducing the time Spent on the weekly free will offering count. The congregation's stewardship focus this year has been on the use of the two church buildings in Uphall and whilstBroxburn there following has been the a n u nion. Sadly, Stmber of viewings Mac t h ean property Church is in still Ecclesmachan for sale, has been placed on the market and
Thank You
The activities described in this annual feport were the result of a great deal of time and effort on the part of those who planned and organised, and its Success depended on the willingness of many to support and parto t heicipate. continuing The chu wo r chk of is deeplythe local, gr a tefulnd wider, to all church. office bearers, members and supporters for their commitment
Financial Review
Overall, the financial position for Broxburn and Uphall Parish Church represented in these accounts shows a surplus of £189,847 for the year 2025. This is primarily due to the transfer of funds held by Broxburn when marketthe union value took at place. 31.12.25 Fundswas are £49,315, also held in the Growth Fund with The Church of Scotland Investors Trust Alongside this surplus, funds are held on behalf ofBroxburn and Uphall Parish Church by the Church of Scotland General Trustees (Consolidated Fabric Fund) being amounts of£95.1 8 held in the revenue account Deposit Fund.). and £117,413,552 held in the Capital account (Individually invested in the Growth Fund, Income Fund and transferred from Broxburn actual income is £] 55,068 In this the first year ofthe union the church's total income for the year was £352,890 after deducting balances The main source ofincome for the congregation was regular giving by church members through standing £105,200, orders, weekly freewil] offering envelopes and other voluntary donations. In 2025 this income totaled This year's income included £20,836 of tax recovered through Gift Aid. Trustees. The sum of£29,146 was transferred in from funds held on our behalf by the Church of Scotland General As previously mentioned, a number of events planned and organised by the Social and Fundraising Group were organised along with the monthly church shop, a joint venture with Uphall South Church which resumed and was a success in raising funds but more importantlyproviding outreach to the local community, A total of£4777 was raised through these events. Donations from the coffee mornings and after service teas vr a isedrious a classes further which £3437. the In com emunity from le a tt ie n gds, the hall raised a further £5415 which jncludes regular rentals for Expenditure The church's total expenditure for the year was £166,628.
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| Broxburn and Uphall Parish Church of Scotland | Trustees’ Report (cont.) Year ended 31 December 2025
The most significant expenditure incurred over the year was £70,550, representing our contribution to the Church of Scotland Giving to Grow costs. 86% of this cost went to the Ministries Council and was this church's contribution to the cost of parish ministers and those in other parish posts which are in Presbytery plans. The remaining 14% was used for the work of other councils, committees and departments of the Church of Scotland and gave our congregation a financial stake in all the national and international work of the Church. . A total of £37,386 was spent on the costs of repairs and maintenance of our five church properties - three church buildings and the 2 manses. Amongst the work carried out was upgrading of the car park at St Nicholas church along with our share of the upgrade of the private road at Manse Park. Alterations in St Nicholas Church was carried out to allow more flexibility for the various types of church services which we have.
The remaining property expenditure was on routine maintenance including roof repairs and gutter cleaning, servicing of central heating and fire alarm systems.
The cost of heating and lighting the church buildings came to a total of £11,517. Regular use of Broxburn Church and the hall requires regular heating although the building is zoned so that only the areas being used require to be heated. The cost of gas and electricity is regularly monitored and when energy plans are due to expire various options are considered to ensure we can obtain the best prices possible at that time. The Council tax for the manse amounted to £3261, A total of £4233 was paid in respect of staff costs to the church secretary. We have a contract with a local cleaning company and also waste management company with costs in 2025 being £4731. Printing and photocopying costs came to £2,255 for the year. We expect these costs to reduce in 2026 as currently we have 2 photocopiers both under contract, however the contract on one of the copiers ends in February 2026 and we will review this with a view to not renewing as we only require one copier.
Investment Policy and Performance
The congregation has an amount of £19,999 which was invested through the Church of Scotland Investors Trust purchasing 7168 units in the Growth Fund. The market value on 31 December 2025 was £49,316. The investments are primarily held for investment returns and reviewed on a regular basis.
Risk Management
The Trustees have considered issues associated with risks to the charity, be they financial, reputational or other. One of the main areas of risk this year has been in relation to the union and much attention has been given to ensuring the new congregation members integrate and work well together.
The union has meant a reduction in risk in some areas, specifically over-reliance on some office-bearers and in some areas of expertise; this, however, is a risk that continues to need monitoring and further work.
The increasing age of the membership could lead to difficulties in finding well and able people to take on office-bearer and other voluntary roles. More buying in of specific expertise may be required in the future.
Financial risks include unrealistic levels of giving compared to ongoing running costs. The Trustees view the financial risks as containable for now.
Broxburn and Uphall Parish Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2025
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Reserves Policy
It is the Trustees’ policy to hold reserves of approximately six months’ expenditure including designated funds. This figure would be £83,314. At the year end the Church actually held unrestricted funds of £279,494 including investments held with the Church of Scotland Investors Trust.
Structure, Governance and Management
The congregation is a registered charity, number SC006336 and is administered in accordance with the terms of the Model Deed of Constitution (or Deed of Constitution (Unitary Form)) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Recruitment and Appointment of Trustees
| Members of the Kirk Session are the charity trustees. The Kirk Session consists of the minister, or Interim | Moderator, and the elders. The minister is elected by the congregation and inducted by the Presbytery. The elders are chosen from those members of the church who are considered to have the appropriate gifts and skills.
| Organisational Structure | The Kirk Session is moderated by the Minister and is responsible for all affairs within the church. | Certain responsibilities are delegated to Teams listed as follows; Finance, Property, Worship, Pastoral Care, Social & Hospitality, Communication and Mission Team and reports are submitted to Session as appropriate. The Team Leaders from these groups meet Bimonthly, The Kirk Session meets Bimonthly.
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Broxburn and Uphall Parish Church of Scotland
Reference and Administrative Information
Trustees
Darby Sandra McEwan Lynne Stears Ailsa North Sally 1.3.25 Edwards Gillian MclInnes Anne Stears Mike Sneddon Sue 1.3.25 Frater Annette McInnes John retired 1.3.25 Stewart Jane B Wilkie David 1.3.25 Gilchrist Wilma Millar Marion Stewart John Macpherson Harry T Millar Robert Watson Jack Macpherson Myra Decd Aug 25 Williamson Lindsay 1.3.25 Carter, Andrew 1.3.25 Russell, Jennifer Rev.Hanneke Hall Gilmour, Elaine 1.3.25 Marshall , Andy 1.3.25 Borland , James 1.3.25 Gilmour, Alan 1.3.25 McCall, Elizabeth 1.3.25 Brown, Hugh 1.3.25 Gunn, Anne 1.3.25 McWilliams, David 1.3.25 Brown, Elaine 1.3.25 Leiper, Douglas 1.3.25 Murrie, Felicity 1.3.25
Principal Office-bearers
Minister: Rev Hanneke Hall Joint Session Clerks: Lynne McEwan & David McWilliams Joint Church Treasurers: Mike Stears & Sue Sneddon
Principal Office
Broxburn Church address _ St Nicholas church address correspondence address East Main Street Eeclesmachan Road C/O M Stears Broxburn Uphall 16 Erskine Road EHS2 SEL EHS2 6JP Broxburn EHS2 6X.J
Charity No: $C006336
Independent Examiner
G Thomson CA Abercorn School Newton Broxburn West Lothian EH52 6P7Z, Bankers
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Bank of Scotland The Direct Business PO Box 1060 BX2 1LB
Royal Bank of Scotland 30 Old Liston Road Newbridge EH28 888
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Broxburn and Uphall Parish Church of Scotland
Trustees’ Responsibilities in Relation to the Financial Statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
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The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:
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e select suitable accounting policies and then apply them consistently; ¢ observe the method and principles in the applicable Charities SORP; ¢ make judgements and estimates that are reasonable and prudent;
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e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
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The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee areInvestmentalso responsible (Scotland)for Act 2005 andsafeguarding the Charitiesthe assets of Accounts the charity (Scotland)and hence Regulationsfor taking 2006reasonable (as amended).steps for Theythe prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions.
Approved by the Trustees and signed on their behalf,
Lynne McEwan Joint Session Clerk
David McWilliams Joint Session Clerk
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Broxburn and Uphall Parish Church of Scotland Independent Examiner’s Report to the Trustees of New Dunedin Parish Church Year ended 31 December 2025
- 21.I report on the accounts of the charity for the year ending 31 December 2026 which are set out on pages 10 to
Respective responsibilities of trustees and examiner The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended),
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended), An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records, It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
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Independent examiner’s statement In the course ofmy examination, no matter has come to my attention [other than disclosed below*] 1. which gives me reasonable cause to believe that in any material respect the requirements: ¢ to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the
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- 2006 Accounts Regulations (as amended) have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: CeaNi | MomMSoOR!
Chartered Accountant ICAS Address: Abercorn School
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B alanceroxburnSheet and Uphall Parish Church ofScotland
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At 31 December 2025
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|Note|Unrestricted|Restricted|Total|Total|
|Fixed|Funds|Funds|2025|2024|
|Assets|£|£|£|£|
|Tangible Fixed assets|16|67,16}|-|67,161|31,087|
|Investments|11|49,316|-|49,316|45,731|
|TOTAL FIXED ASSETS|116,477|-|116,477|76,818|
|Current|Assets|
|Debtors|12|5,107|-|5,107|2,548|
|Bank and cash|161,307|1,337|162,644|12,486|
|TOTALCURRENT ASSETS|166,414|15337|167,751|15,034|
|Creditors|
|Falling due within one|year|13|(3,397)|“|(3,397)|(867)|
|Net Current Assets|163,018|1,337|164,355|14,167|
|Net|Assets|
|279,495|1,337|280,832|90,985|
|THE FUNDS OF THE CHARITY|
|Unrestricted Funds|14|
|RestrictedGeneral|funds|279,495|279,495|90,767|
|Funds|14|1,337|1,337|218|
|Total Charity Funds|16|279,495|1,337|280,832|90,985|
|The accounts were approved by the Kirk Sessionon|ZS|Moc|le l¢|and signed on their behalf|by|
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Mrs L McEwen
Mr D MeWilliams
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AccountingBroxburn andPolicies Uphall Parish Church ofScotland 12 The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Basis of preparation The accounts have been prepared in accordance with the charity's governing document, the Charities SORP “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)" (effective Ist January 2019), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity is a Public Benefit Entity as defined by FRS102. The accounts are prepared in Sterling, which is the functional currency of the charity, Monetary amounts in these financial statements are rounded to the nearest £, The accounts have been prepared under the historical cost convention, modified to include the revaluation of investments at fair value.
Funds follows:Funds are classified as either restricted funds, endowment funds or unrestricted funds, defined as Restricted funds are funds subject to specific requirements as to their use which may be declared by ofthe the donorcharity, or with their authority or created through legal processes, but still within the wider objects Endowment funds are funds Which have been given on the condition that the original capital sum is ofnot reduced,the charity.but the income therefrom is used for the purpose defined in accordance with the objects Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. Ifparts of the unrestricted finds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a Separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
Incoming resources
All donations, gifts and legacies are recognised within Incoming Resources under either unrestricted or restricted funds according to the terms under which the income is received, The income is only recognised when the chatity is entitled to control the economic benefits expected to flow from the income, it is probable that such benefits will be received and the income can be measured reliably along with any costs to complete the transaction. Donated goods, facilities and services are recognised when the charity is entitled to control the economic benefits expected to flow from the item, it is reliably,probable such benefits will be received and the fair value of the donated item can be measured Resources expended Expenditure is tecognised on an accruals basis as the liability is incurred,
Broxburn and Uphall Parish Church of Scotland
13
Accounting Policies
:
Tangible fixed assets
Included within fixed assets is a rare Second Edition Bible for £29,335 and Communion Silver valued £11,650. In the opinion of the trustees, the residual values of these assets at least equals their carrying values, so any depreciation would be nil,
2024 onwards. All other fixed assets are depreciated at 20% straight line which has been recorded from Ist January
Investments
Fixed asset investments are stated at market value at the balance sheet date, Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start ofthe year or cost if purchased in the year.
Taxation
Broxburn and Uphall Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
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Broxburn and Uphall Parish Church ofScotland Notes forming part of the financial statements
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for the year ended 31 December 2025
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2025 2024
& Staff costs and numbers £ £
Salaries and wages
TotalSocial security costs 4,16370 4,032S
SS4233 ee4,032
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No employee had employee benefits in excess of£60,000 (2024 - nil) ‘The average number ofemployees during the year, calculated on full time equivalent number, was as follows:
Ministerial support 2025 2024 eel t 1 !
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers! stipends are paid in accordance with the national stipend scale, which is related to years ofservice, For the year under review the minimum stipend was £33,433 (2024 £31,462) and the maximum stipend (in the fifth and Subsequent years) £39,856 (2024 £38,884).
9 Trustee Remuneration and Related Party Transactions
During Travel the year Rev H Hall incurred the following expenses: Council £785 Fax £3,261 Telephone £548 Motor expenses £1,236
During the year the trustees donated a total of £20,772 to the church. A further 10 trustees received Teimbursement ofexpenses incurred, totalling £5,795, whilst acting as agent of the church and not for their role as trustees. No trustee received any remuneration. ‘There were no other disclosable related party transcations,
Broxburn and Uphall Parish Church ofScotland Notes forming part of the financial statements for the year ended 31 December 2025
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10 Tangible Fixed Assets
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Bibte &
Cost or Valuation Silverware Equipment Total
At I January 2025 £ £ £
Additions 29,335 2,190 31,525
Disposals 11,650 31,078 42,728
At 3t December 2025 oon -
Accumulated Depreciation 40,985 33,268 74,253
At ] January 2025
Charge for year 438 438
Eliminated [on] [Disposals] 6,654 6,654
At [31] [December][ 2025] TF -
Net Book Value - 7,092 — 7,092
At 31 December 2025
40,985 26,176 67,163
Cost [or] [Valuation] Property Equipment ‘Fotal
At l January 2024 £ £ £
Additions 29,335 2,190 31,525-
AtDisposals31 December 2024 -
Accumulated Depreciation 29,335 2,190 31,525
Af 1 January 2024
-
Charge for year -
Eliminated [on] [Disposals] 438 438
At [31] [December][ 2024] _. :
Net Book Value - 438 438
At 31 December 2024
29.335 1,752 31,087
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Broxburn and Uphall Parish Church of Scotland forNotes forming part of the financial statements the year ended 31 December 2025
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11 Investments
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Market [value][ at] 1 January
Additions
Realised gain /( toss) on investments
Unrealised gain f (loss) on investments
Market value at 31 December
Investinents at cost
The following investments are held:
Growth Fund - 7,168 units
Investments are held primarily tor investment retums.
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| 2025 | 2024 |
|---|---|
| £ 45,731 |
i 44,789 |
| 3,585 49,316 |
3,942 45,731 |
| 19,999 | 19,999 |
12 Debtors
| 2025 | 2024 | |||
|---|---|---|---|---|
| Gift AidTax RefundDue | £ | £ | ||
| Other DebtorsandPrepayments | 4,631 476 |
2,548 - |
||
| 13 | Creditors | 5,107 2,548 SS |
||
| 2025 | 2024 | |||
| Trade Creditors Accruals |
£ | £ | ||
| PAYE & NI |
3,326 70 |
867 c |
||
| 3,397 867 SS ee |
||||
| 14 | Analysis of NetAssetsAmongFunds | |||
| Fixed Assets | General £ |
Restricted £ |
Total £ |
|
| Investments Current Assets Current Liabilities Net assets at 31 Dec 2025 |
67,161 49,316 166,414 (3,397) 279.495 |
- ° 1,337 : 1,337 |
67,161 49,316 167,751 (3,397) 280,832 |
|
| Fixed Assets | General £ |
Restricted £ |
Tota} £ |
|
| Investments Current Assets Current Liabilities Net assets at 31 Dec 2024 |
31,087 45,731 14,816 (867) |
: 2 218 s |
31,087 45,731 15,034 (867) |
|
| 90,767 SS |
218 90,985 ee,8S |
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Broxburn and Uphall Parish Church ofScotland forNotes forming part of the financial statements the year ended 31 December 2025
| Broxburn andand Uphall Parish Church ofScotlandParish Church ofScotlandChurch ofScotlandofScotlandScotland Notes forming part offorming part ofpart ofofthe financial statementsfinancial statementsstatements forNotes forming part ofthe year endedyear endedended 31 December 20252025 |
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| 13 Volunteers | ||||
| IncemmonwithallcongregationsoftheChurch ofSeotlandthecongregation benefitsfromthe contributionmadebyvolunteerswhogivetheirtimeand talents willinglyforthe benefitoftheC urch.The ar as of Congregational lifewhichrelyonthe contributionofvolunteersaremanyandvariedandmuch oftheactivitywouldbeunabletocontinuewereitnotforthecommitmentshown, |
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| 16 Movements in Funds | ||||
| At IJanuary 2025 £ |
Incoming Resources £ |
Outgoing Resources £ |
Investment Gains/(Losses) £ |
At3] Dee 2025 £ |
| Unrestricted funds | ||||
| GeneralFund 90,767 90,767 Restricted funds |
348,321 348,321 |
(163,178) (163,178) |
3,585 3,585 |
279,495 279,495 |
| North Merchiston Fund | ||||
| FlowerFund 214 Life&Work 4 Broxbum BenevolentFund Broxburn Guild 218 Total funds 90,985 |
3,700 137 540 192 4,569 352,890 |
(3,450) (3,450) (166,628) |
- - - - - - 3,585 |
250 35] 4 340 192 1,337 286,832 |
Broxburn and Uphall Parish Chureh of Seefland Notes forming part of the financial statements for the year ended 3} December 2025
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16 Movement in Funds (Con't)
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|Purposes of Unrestricted|Funds|)|
|The General Fund income can be used for the general running of|the Church as the Trustees deem appropriate,|
|Purposes of Restricted|Funds|
|Life and work was to allow|members to|make payments to Teceive the churches magazine Life and Work|
|Flower Fund|is to provide Flowers for the church buildings for services|
|Br|oxburnoxbum Guild Benevolent holds fund holds imOnies specificallymonies donafor|t|edhe running Specifically of|[the]|for|[guild.]|use by|the minister for disbursement to the sick and needy as seen fit|
|{7|Norih Merchiston find holds|monies specifically received and Spent from the North Merchiston grant forthe purposes of|young people in the|community,|
|Connections with other Charities|
|committee|of theBUSY Project.|
|None of|the trustees have any connection with any|other charity, Lynn|McEwan Session Clerk and|Mike Stears, treasurer, served|on the management|
|18|Collections|for Third Parties|
|2025|2024|
|Tearfimnd|£|£|
|Oxfam|
|-|254|
|Unicef|[Gaza]|-|264|
|Steps|[to]|[Hope]|:|649|
|Disater Emergency Appeal|80|649|
|ChristianWest|[Lothian]|Aid|[Foodbank]|466699|--|
|Leprosy|Mission|281|-|
|PoppyMacinillian Scotland|57455|--|
|Basics Trust (BUSY)|263|-|
|Scottish|Bible|Society|324|-|
|British|Heart Foundation|108|-|
|153|-|
|19|Charity Acquisitions|SS3,002|1,817|
|At|1 March 2025 and in accordance with the Union ofChurehes, the charity took over the affairs of|
|||other charity: Broxbum Parish Church ofScotland,|
|NoAs a consideration result the charity was payable acquired in the exchange Temaining for net assets the het assets ofthe taken former over. charity which amounted to £197,822 excluding land and buildings.|
|and were credited|to Other Income|in the SOFA,|
|The transaction was accounted for|under Acquisition Accounting, and in accordance with the Charities|SORP FRS102, the net assets taken over are in substance agift|
|The fair value ofthe net assets acquired can be split as follows: bank accounts £15,943, deposit funds £139,151|and fixed assets £42,728.|
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Broxburn and Uphall Parish Church of Scotland APPENDIX
FUNDS HELD BY THE CHURCH OFSCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION
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|Consolidated Fabric Fund|
|2025|2024|
|CAPITAL|[ACCOUNT]|£|£|
|Credit balances held at 31|December at cost|
|Market|[value]|[of][ balances]|[at][ 31]|[December]|117,414|135,229|
|Payments|125,416|140,537|
|This includ dw|e|re upgradingmade from the the road Capital and car Fabric park Fund at St to Ni holas|c|over|costs Church of &maintenance work on the roofs ofthe|$ ofPropertiesall properties|
|REVENUE ACCOUNT|
|Credit balance at 31|December|
|Payments|95|16,772|
|Hall.|[This][ had]|from|[to]|this|[ be]|account|[ passed onto]|included|[the][ new]|a refund|[ owners]|of|£6,388.46 for|aPayment for mast rental received in error in 2022 following the sale of|Strathbrock|
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TEMPORARY ACCOUNT
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Debit balance at 37 December
(2,38)) 0
This represents legal expenses relating to the sale ofSt Machan Church not yet set against other funds.
Individual Fund
Purpose:
EXPENDABLE
Credit balances held at 31 December at cost
Market value of balances at 31 December SSS
0 0
0 0
PERMANENT ENDOWMENT ENDOWMENT
Credit balances held at 31 balances held at 31 held at 31 at 31 31 December at cost cost
Market value of value of of balances at 31 December at 31 December 31 December December ee0 0
0 0
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PERMANENT ENDOWMENT ENDOWMENT Credit balances held at 31 balances held at 31 held at 31 at 31 31 December at cost cost Market value of value of of balances at 31 December at 31 December 31 December December