THE CHURCH OF SCOTLAND ST ANDREW BLACKADDER CHURCH NORTH BERWICK ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congregation No 030234 Charity No SC 006421
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Trn$tees' Report The trustees present their atmual report and financial statements of the chartty for the year ended 31 Decemb¢r 2025. The fitwicial statements have been prepared ill a¢¢ordanc¢ with the accounting policies set out not¢s to th¢ accounts and comply with the General Assembly Regulations for Congr¢galional Finance. the Charities 2nd T]ugt¢e Investment (ScotlaDd) Act 2005, the Chariti¢s Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charitie5.' Stat¢ment of Recommended Practice applicable to charities preparing their &counts in accordan¢¢ with the Firjancial Reporting Standayd applicable in the UK and Republic of lyeland published on 16 July 2014. Struetllre, GovernaDce ad Management The congregation Is a rewst¢red charity, number SC006421 and is administered in a¢rdanc¢ with th¢ ternis of the Deed of Conststutio (Unitary Fotrn) and is subject to the Acts and Regulations of the G¢neral Assembly of the Church of Scotland. The Kirk Session, as iti3tructed by OSCR reviewed the Structure, Governance and Mana8¢m¢nt of the Charity and Loncluded that, recognising the pardmeteTS laid down by the General Assembly of the Church of Scotlanl no Changes wer¢ r¢quir¢(L Members of the Kirk Session are th¢ charity tn]siee5. The Kit Session mernbers are the elders of the church and are Chosen from those member5 of th¢ church who are considered to have the appropriate gifts and skills. The minister, who is a rnenjb of the Kirk SessioTr. is elccted by the congregation and inducted by Presbytery. C¢rtain responsibilities 8re delegated to the Operations Comrnittee. which ov¢ryee5 fjnance, fabric. staff and compliance with legislation. The Kirk S¢ssion appoints other short-te]In groups as n¢eds ari5¢. The Kirk S¢ssion, which met eighi times during the ye¥r, is responsibl¢ for spiritual affairs within the church. Objeetlves A¢tivitles The Church of Scotland is Trinitarian iti do¢(rine, refornjed in tradition and Presbyterian tn polity. It exigts to glorify God and to work for the advancem¢nt of Christ's Kingdom throughout the world. Ag a national ChUh, it acknowl¢dges a distinctive call and duty to bring the ordinances of religion to the people in evcry parish OF Scotland throu8h a tenitorial ministy. It w-op¢rates wilh oiher Churches in various ¢rutnelliLal bodies in S¢oEland and beyond. The overall obj¢¢tive of the congregation is to glortfy God the Father, participate in the mtssion of God th¢ Stsn, artd ¢0 do this in the strength of God the Spirit. ID part this is achievcd thrgugh the pattern of weekly worship (Sundays and Thursdayl, hospitality (Beacon. building opeji daily for groups. visitors and prayer), ministy to young p¢ople {Little Angels. Messy Church, Juntor Chuwh and YF) and equipping members to liv¢ as disetples daily lifr. During 2025 the Kirk Session develi)ped a vision and plan foy the next fiv¢ years. The strdpline Chosen was Gts as well iu Hosts. At a high level this visiott and plan states". Why: Jesus Jeni his disciples (Luke 10.. I).-The Gall to dis¢iple5hip is both '¢(>me to me. and'go knto the world., For Most people tnviting others to c(pme in is less ¢hallenging than goiA£ ou¢ to ¢Mhers. Without reali5ing it a cOnegatIon becomes focus¢d on w¢loominb others in O)eing a host) and forgets its reswnsibility to go out to others (being e4guest}. Thi5 big idea reminds us we are ¢a]led to b¢ both guests and hosts. By Putting gucw ah¢ad of hosts tt pn)mpts us noE to forgel the harder thing. Goals Guests. In order to tske the God's love oulwith the church building. each year the congregation will.. CoA8regalion'. participate in at leasi one new community activitylevent. b. Disciples.. ruli arA initiative whieh ¢ncourdg¢s and supports ¢very regular worshipper taking their faith into their norn)al weekly life. Hosis. In order to express the love of G1 withtn the Church buildin& year the COne8tion will- W¢lcom¥: an initiativo io monitor and improv¢ th¢ w¢lTh?me otTer¢d by the Congregation. b. Faith E¥plortttion.' off¢r at least one opwrtunity for people to explore Cbristian faith. Re50urcing MiNistrie,s'. run an initiative which en¢ourages ¢vcry regular worshipper to p4rticipate In existing jnintstrtes Of th¢ congr¢gation.
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Tru5tee8' Report (con¢) The rst steps in implementing this plan were taken and these itJ¢luded: _ A ministry fair in August to encourage church members to participate in the various ministries of the congregation. Introducing a monthly This 77pne Tomorrow slot into morning worship w create a clcarer ¢onnection between Sunday worship and daily life. Launching Alpha in October to share the message of Jesus with those outside the church. In addilion to the above the following activitieg were also undertaken:_ The hall project, begun in 2024, was completed. Digithl gsving and the explicit dediFation of offering was inrroduced to Sunday morning worship. rhe Bible Ctturse was njn during the autumn to help rnembers asp the big story of the Bible and ¢llcoura8¢ them to read the Bible every day. Financi*l Rewi¢Jv Unrestricted Funds Unrestricted Funds comprise the General Fun The Beacoo, The Guil(L Table Tennis Club, Capital Reserve and the Mission R¢serve. The main source of unrestricted ineome is the offerings froTll mcmbers through open plate collections, regular donations by envelope and bank standing order and one-off donations. In addition, a large proportion of the we¢kly and rnonthly dollati0115 are made under the Gifi Aid Scheme, enabling th¢ Chur¢h to recover on these donations from the Government. Further in¢omc is generated through th¢ activiti¢s of the Bwon. th¢ Guild. the Table Tennis Club, the rental of the Church fa¢tlities and from inves1ments. Unrestricted ineome for the y¢ar decr¢a5¢d to £271J90 (2024 £361,717). During th¢ year there were no transfer8 from the Church of Scotland Consolidated Fabri¢ Fulld (2024 £51,327) and no grants received {2024 £57,718). Exelllding thew fvnds, Unr¢strictrd income incr¢a$ed by £18,718 refleLling the increased level of offerings along with a fvrther increasc in the use of th¢ premises during 2025, compared to the previous year. One ]egY was receiv¢d in year totsling £1,000 (2024 £1.000). Total 2n¢orne from offerings increased to £166.026 (2024 £152.950). Income from Charitable a¢rivities in¢r&%ed to £18,078 (2024 £17,261) and Rental Income also inLreas¢d to £38,437 (2024 £33.420) as both these activities continued to 0W during thr year. Investment Income fell w £16.472 {2024 £18279). refl¢¢ting the reduction it) both dep05lt Icvels and rates during the year. Total expenditure for the year rose to £763,190 (2024 £389,6371, This includc5 th¢ b(yok loss of £500,0(K) on the transfer of the Mans¢ to the Church of Scotland General Trustees (see Property Transfer note) and. excluding this trdnsfer, total expenditure for the year w0s £263.190. This is lower than the previous year primarily due to the high level of expenditure on th¢ hall refurbishm¢ni project during 2024. Work tontinued during this year to Complete th¢ hall refurbi5hmeni with cosis of £44,567 (2024 £177,738) and this w&5 mainly funded by a combÈllaiion of Gift Day (£20.724), 'fhe Bea¢on {£2.51K)) and Mi84ion Reserve Transfer (£21,000). Cost increases were incurred in Ministries and Mission Allowance £101,448 (2024 £99,607) and gcneral fabric and maintenance £26,275 (2024 £16.678). Utility eosts fell to £14,807 {2024 £15239) reflecting a COTnbination of decreased usage due 10 milder than norn)al weather at the start of 2025 and the initial impact of the ha]1 refurbishD)ent project. After taking account of the increase in the value of iVe$entS of £17,770 (2024 £16.750) alld th¢ tTansfer to the Youth WoA(er Reserve vf £10,000 (2024 £10,OOV), there wa5 a reduction in tb¢ Unres(ri¢ied Funds of £484,030 (2024 £21,170). This was offset by the traDsf¢r ot the Manse RevalU10n Reserye of £500,000 following the property transfer, leavin8 an overall increase of £15,970. R¢stri¢d Fund5 Restricted fLmds comprise the Youth Worker Fund and the Gift Day Fund. Total income was £47,773 (2024 £47,591) comprising Youth Worker Fund £5,277 (2024 £5,311) and Gift Day Fund £42.496 (2024 £42.280). 'rotal ¢xpenditur¢ was £64,132 (2024 £62.953) with Youth Worker expenditie of £21,630 (2024 £20,673) and Gift Day expenditure of £42,4961£2024 £42,280). Gifi Day expenditure COTnprised of donations to outward projects of £21,722 (2024 £21,564) and fabri¢ ¢xpendinw¢ on thc hall r¢furbi5hment of £20,724. 7.he allat1) ot the Gift Day Fund donation5 to outward proj¢cts is d¢tailed in Notel6. Aft¢r taking account of th¢ transf¢r from the GeneRI Fund of £10,000 (2024 £10,000). there wa5 a deficit for the year on the Restricted Funds of £6.35912024 Defscit £5,362).
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2026 Trnstses. Report (cont) Risk MageMent The prineipal risk for the Church is financial. Approximately 75 /0 of Éncome ¢omes from regular offerings with the remaining 250/0 oming from donations and hall hire, which, are I¢s5 pr¢di¢table and open to greater tluctuation year on year. The risk is managed through r¢gular f]nancia] reporting to both the Operations Coinrnittee and the Kirk Session. The Church undertakes on8oin8 programmes to encourage stewardship and giving as required, including new membership initiatives. The Church maintains robust reserve policies, as detail¢d in the notes to the A¢cA)unts. and has the reserve capacity to meet ony short-temi financial issues should they arise. The wide range of ministri¢s in the Church depends on the willingnes5 of p¥)le to volunteer and offer their time and energy to run them. The Kirk Session is aware of the risk that changes in individuals, circumstances can cause th¢m to step back from variou5 ministries wtth little or no notice. This risk 15 managed first. by fostering a cll1re of teams so that th¢tr 8te other peopl¢ who call step in, and second. by $preadÈng the load widely so that no on¢ person is indispensable. Restryes Polt¢y Th¢ charity truste¢s have considered the reserves required, taking into account their cutrenl and fvture liabilities. li is the Trustees, policy to hold reserves, excluding d¢signated funds, of at loast Six months uormal Opttil)g expenditure. Ai the year end the Church held unrestricted funds of £528,817 of which £312.810 is held in designated fvnds namely Capital Reserve £96,965, MissioTh R¢s¢rve £213,298. and Table Tennis Club Reserve £2.547. The rernaining bal2nc¢ of £216,007 is i excess of 10 months nomal operating expenditure, which is in line with the TnJst¢¢s' res¢rye ptsli. The lev¢1 of the Capiral Resetve fund flects the age alld natur¢ of the building and the continuing n¢¢d for constant niaintenance. The church also held £42,178 of restricted fimd5 and £24,042 of Endowrnent Funds which have be¢n provided for the purposes specified in Note 15. Property Tr#nsf¢r As pvIOUSly ported ¢)n 7 April 2024 the Tntstees approved changes to the building ownership in respeKt of the church hall and the rn2nse following changes in thc legislation on property ownership und¢r the new Regtster of Persons Holdin8 a Controlled Interest in Lan41 and a desxre to stsndardi5c the treatment of the properti¢5 held by the Lhurch. It w&3 agreed that the titles of the church hall and thr Enanse should be transf¢rr¢d to the Church of Scotland General Trustee& who are already title holders of the church building. The transfer of both Èitles was completed and the manse dispositiOT) was registered on 12 March 2025 wÉth th¢ hurch hall disposition being registered on 7 June 2025. The transfer of the manse resulted in a Ix)ok 105s of £500,000 which was offset by the transfer from the Mans¢ Rerve of th¢ same amount. Reference qlld Admllll$tr&tive lrtforniation Charity Name.. Charity Registration Number: Congregation Reference Nutnb¢r: Contact Address.. St Andrew Bla¢kadder, Church of S¢otlan(L North B¢rwick SC 006421 0302343 The Churth OffirEr. St Andrew Street. North Berwi¢k, EH39 4NU Trusiees Sally AndeNin Ewan Bell Stuart Dun¢an Neil Dougall Christin¢ Finlaysi)n Rodger Glenfield Marion Goodfellow Sheila Haynes Brtffidon Hill-Jowett Donna Kellock Jennifer K¢llock Lesli Lawrie (resigned 18 Feb 2025) Mary L¢ckie Elaine Martin Ni¢ola McKenzie Jane Murdoch K¢ith Murdo¢h Thornas Nelson Susan Ralston David ]iobeTtsO Margor Robertson David Russell (resigned 18 Feb 2025) Joann Russell (resigned 18 Feb 2025) Mari Scott Lynda Tulloch Ggry Wong Martin Wilsot)
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Trustees, R¢w)rt (Cont) Priocffipgl Offiee-b¢arers Irtd¢pendettt Examlller Banker5 Ministtt.. Nell Dougall Session Clerk.. Sheila Hayneg Church Treasurer.. Keith Murdoch Mr Andrew A C Scott CA. CPFA Abbeygate, Gl¢nor¢hy Road North B¢rwick Bank of Scotland 23 Westgate North Berwtck EH39 4PE EH39 4AG Trustees, Re$ponslbilities in Relatio# to the fiDancial Statewents The charity trnstees are responsible for preparing a trustees, aT)nual report and financial statements in a¢cordanc¢ with applicable law and United Kingdom Ae¢ounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Th¢ law applicable to charFties in Scotland r¢quires th¢ charity trustees lo prepare financial statements for each year which show a true and fair vi¢w of the state of affairs of the charity and of the incorning re90llrc¢s and application of resources. of the charity for that period. In preparing ihe fin2n¢ial >tatemet)ts, the tsiJste¢5 are requir¢d to.. select suitable accouniing policies and then apply them consi$t¢ntly; observe the method and principles in the applicable Charities SORP; make judgements and estimates that are re&8onablt and prudeTrt; stat¢ wheth¢r applicable accounting Sthndards and statements of recommended practice have b¢¢n followed, subject to ony departures disclosed and explained in the financial statements. prepare Ihe financial ststetnents on th¢ going concem basis unless it is inappropriate to presume that the charity w]ll continue in operntional exi%tence. Th¢ trustees ar¢ rcsponsible for keeping prop¢r accounting records which disclose with reasonable accurdey at any time the financial Position of the charity and to enable them lo ensure that the fjnancial state¢rtts con)pty with the Chariti¢$ and Trustee Investsnent {Scotland) Act 2005 and the Charities ACCOnts (Scotland) Regulations 2006 (as arnended). They are also responsible for safcguarding the ets of the charity and hence foT kIng r¢asonabl¢ 5tep5 for th¢ pr¢veniion and detectson of frdud and other irre8ulariti¢s. The trusttts are reswnsible for the maintenance and integrtty of the charity and financial inforniation on the congregation'$ website. Legtslation in th¢ United Kingdom governing the prepaT*ion and dissemination of fllwcia] statements may differ from le¥i51ation in other jwisdiciions. Approved by the Trustees and signed on their behalf, Dr S Haynes Session Clerk 24 Mawh 2026
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Independent Eiaminer's Report to the Trn$tees of st Andrew Blaek¥dder Church I report on the accounts of the charity f(x the year end¢d 31 D¢¢¢mber 2025 which are set out on page$ 6 to 20. Respective respoDsibllities of trustee8 gnd exAmlDor The charity's trnst¢es ar¢ responsible for the preparation of the accounts in accordance with the tem)s of the Charities and Trustee Investsoenl (S¢oiland) Aci 2005 and the Charilies Accounts (Scotland) Regulations 2006 (as amended). The eharity trust¢¢s consid¢r that the audit requirement of Regulation 10(1) (a) to {c) of the A¢¢ounts Regulations does not apply. It is my r¢sponsibility to examine the ac¢ounts &s required under section 44(1) (c) of the Act and to state whether particular matters have come my attention. Basis of iDdependent examln¢r s st8tsrn¢nt My examination 15 carrted out ill ac¢ordanc¢ with Regulation I l of th¢ CharitiC5 A¢¢ouAts (Scotland) Regulations 2006 {as amended). An examination illcludes a review of the accounting reeords kept by the Charity and a compartson of thc accounts presented with those recoTds. It also in¢ludes consideration of any unusual IteEn5 or discltssures in the acc(Junts and seeks explanations from the trustees conctrnin¥ any such matters. The procedure5 undertaken do not provid¢ all th¢ ¢vidence that would be required in audit, and consequently I do noi ¢xpre5s an audil opinion on the view given by the acc(Ull)ts. Indepelld¢nt ex&min¢r's statement tn th¢ ¢ourse of my examinalion, no rnatter has come to my attention whi¢h gives me Teasonable caus¢ to believe that in any material respect th¢ requirern¢nts', to keep aecounting r¢cords in a¢¢ordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2(MJ6 Ac¢ounts Regulations (&% amendedk and to prepar¢ accounts which a¢¢ord with th¢ a¢coullting ordS and comply with Regulation 8 of the 2006 A¢¢ounts Regulaiions (as amended) have not been rne¢ or to which, in rny optnion. attet)tion should b¢ drnlvn iti order to ettable a prOr ullderstsnding of the ac¢ounts to be Tbed. Natne.. Andrew AC Scott Professional Qualifications CA, CPFA Address Abbeygat¢ Glenorrhy Road North B¢rwick Lothiatt EH394PE 30 March 2026
31 ot Iii- motr 4m * *n
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Balance heet at l December 2025 Total Funds 2025 Total FdS 2024 Note Flxed Assets: Tangible assets Investents 500,000 320,337 io 339.621 Total Fixed Assets 339.621 820,337 Current A$5et$ Debtor3 Cash at bank and tn hand 10,051 249,400 10,619 260.704 Total Current Assets Liablllties 259,451 271,323 Creditors falling due within one year 12 (4.035) (7,891) Net Crrent Assets 255,416 263.432 Net Assets 595,037 1,083.769 Tbe Funds of the Charity: Endowment ndS 15 24,042 42,178 528.817 22,385 48,537 1,012,847 Restricted funds Unrestricted funds 15 15 Total Chgri¢y Fu4ds 595,037 1,083.769 The accounts were approved by the TnNees on 24 March 2026 aDd sigDed on their behalf by.. Dr S H<iynes Session Clerk Mr K Murdo¢h Treasurer
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Notes fornilThg part of the fjnaneial statements AeeouDtin% Policies The prill¢ipa] &eounting policies. which have been applied consistently in the ¢urr¢nt and precedillg year in dealit)g with items which are ¢onsidered ma*rial w the accounts, are sct out b¢low. Basis of prepargtion The fManeal stat¢ments have be¢ll pr¢pared in a¢cordance with Accountin£ and Reporting by Charitieq.. Ststernent of Reiomtnaide<l Prartice applicable ¢0 charities preparing their accounts in accordance with the Financial Reporting Standards appli¢able in th¢ UK and Rcpubli¢ of Ireland (FRSI 02) issued on 16 July 2014 and the Fillancial R¢porting Standard applicable ID the UK and Republic of Ireland (FRS102). the Charities and TTU5tee Inv¢stment (Scotland) Act 2005 and the Charities accounts (S¢otland} Regulations 21NJ6 amended) Fund accounting Funds are classified as eÈther restricted funds, endowment fynds OT unr¢stricted funds. def]n¢d as follows. R¢5tricted funds are fund5 subj¢¢t to spettfic requw¢ments as to their us¢ which may be declared by the donor or with their authority or Created through legal prwe&ses, but still within the wider objects of the eharity. Endowment fimds are funds which have been given on the condition thal the original capital $urn is not reduce(L but the income there from is used for the pury)ose defined in accordance with th¢ objects of the chIty- Unrestricted fund5 are expendable at the discretion of the truste¢5 io furtherdnce of the obje¢ts of the charity. Ir parts of the unrestricted funds are earma)ted at the discretion of the trust¢¢s for a particular purpose, they atr designated as a s¢parat¢ fimd. This designation has aD administrativ¢ purpose only and (toes not legally restrict the trnstees, dis¢retion to apply th¢ fulld. In£oming resources Income is r¢c¢)gJi5ed when the charity has ¢ntitlement to the filnds, any perfotTrance Conditions attached to the item(s) of incom¢ have been met, it is probable that the income will be received and the amount ¢an be measur¢d reliably. Donated serYice5 gnd f#eilitles Donated profr35ional services and donated facilities are re¢ogtsised as income when th¢ charity has control over the item, any conditions associated with th¢ donated item have been met. the recript of economic benefit from the us¢ by the rharity of th¢ irem s probable and that economic ben¢fit ran b¢ measured reliably. In accordance with the Ch&rilies SORP {FRS102) the general voluntrcr titne of Congregation memb¢rs is ttot recognis¢d. On r¢ceipL doTrated professional services and donated fucilittes aT¢ recognised on th¢ basis of the value of the gift to the charity which is th¢ wn0at the chariiy would hav¢ been willing to pay io obtain services or facilitie5 of equival¢nt economic ben¢fit on the op¢n market. a corresponding amount is then r¢oognised as expenditure in the period of receipL IDterest Teeeivable Interest on funds held on deposit Ig inclllded when receivable and the amount be measured reliably by the charity. this 18 nornially upon notifi¢ation of th¢ interest paid or payable by the Bank. Fixed Assets The charity has the right to occupy and use for its eharitable objects ¢ertain tan8sble fixed assets, including the Church and the halls. vested In the chUh of Scotlattd G¢n¢rnl TrLtste¢s. No consideration 15 payable for the llse of thes¢ assets. Expenditure in¢urred on th¢ repair dad matnt¢nance of thesc assets i¥ Charged as resources expended in the Ststement of Financial Aetivities in the period in which the liability arises. The Manse is owned by th¢ charty and is included in the accouts at a fwure, which in the opinion of the Trttst¢¢5 repre5¢nts its curr¢nt mark¢t value. It is not depreciated as. in the opinion of the Tnee$. the residual valu¢ is not less th1 the btx)k value. All tangible f]xed assets costing in excess of £5,000 having a value to th¢ charity of 2terthan one year. other than those acquired for specilic Puose$, are capitalised. reCiatiOn is provid¢d on a stratght-lille basis to write off the cost or Initial valu¢, less residual value, of tangibl¢ red assets over their estimated useful lives: Fixtu6, fittings and office equipm¢nl S year5
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Notes forming port of the fjllancial statements (eontd) InvestEnents Fixcd asset inveslments stsied at market value at the ba]an¢e sheet date. UTJrealised gains and losse& repres¢nt the diff¢rence bettveen the Matt valu¢ at the beginning and end of the fll)2ncial year or, if purehas¢d tn the year. the difference between eost and market value at the end of the year. Realised gains and losses repr¢sent the difference between the proceeds on disposal and the market valu¢ at the start of the year or ¢ost if purchased in the year. Taxatio St Andrew Blackadder Parish Church is recognis¢d as a charity for the purwses of applieable taxtttion legislation and is therefore noi $ubje¢t to t&xation on itb. charitable drtivities. The charity is not registered for VAT and resources expend¢d therefore include irreeoverable input VA T.
C40 00
Iii- J o In r40K4 55rrt Iliè}I
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Notes fonnlDg pirt of the financial ststements (eorttd} 2025 2024 Staff eo$ts 4Dd numb¢T$ Sajaries and wa8¢S Employers Pension Contnbulions S[al security ¢osts 44,527 1,082 45,067 1.027 Total 45.609 46,094 Th¢ average ttumber of employ¢¢s during the year was as follows.. 2025 2024 No Minist¢rial support Administrdtion Premises maintellan¢¢ No employee httd ¢mployee Ineffits in excess of £50,(K)012024 None). All Church of Scorland ¢ongregations contribute to ihe National Stipend Fund which bears the costs of all ministers, stipends and employer's contribut2ons for national insurance, pension and housing and loan fund. Mini5t¢rs' stiP¢T)ds are paid in gecordanec with the national stipend 5¢alc, which is r¢lated to y¢arb of servic¢. For the year under review the minittiU5n 5tip¢nd was £32,433 and the maximum siipend (in the fifth and subsequent yeaTS} £39,856. 8 Trustee R¢muneration and Related Party Tr#n5aeSions During the year 6 ttustees (2024 5 ttust¢¢s) r¢ceived r¢iTnbursem¢nt of expenses incuTred totalling £4,363 (2024 £3,524). No trust¢e received a salary froTn thc charity. No trustee, or a pcr50n related a trustee. has any nefiCial pergonal interest in aty contraet or transaction ent¢red into by the charity during the y&v. During the y¢ar a totsl of £33,418 (2024 £30.718) was dOnad (o th¢ congregation by trnstees. 12-
ST ANDREW 8LACKADDER CHURCH YEAR ENDED 310ECEMBER 2025 L¥otes formiDg part oftbe finanelal Slatements (cothtd) Tangible Fixed A55¢t$ Office Equipment Cost Buildings Total At l JaTLuary 2025 Additions Disposals 51K),000 500,(K)O (500,0(h)) (500.000} At 31 Decernber 2025 Accumulated D¢preelatAoD At l January 2025 Charge for y& At 31 Decemb 2025 Net V*llle At 31 December 2025 At 31 Deccmber 2024 500,1)00 500,000 Prevlou$ Year orrice Equipment Cost Buildings Totsl At l January 2024 Additions Disposals 500,000 500,(MJO At 31 DeMber 2024 500,000 500,000 ACCMu14tCd Dcpretiatlo At l January 2024 Charge for year At 31 D¢¢e]nber 2024 Net Book Value At 31 D¢c¢mb¢r 2024 500.000 500.000 At 3 1 Decemb¢r 2023 500,000 500.000 -13-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Notes forniing part oftbe financial ststemtnts (eontd) Unre5tri¢t Funds EndowmeTrt Fullds 2025 Totsl 2024 Total 10 IAve5tmellts Investmtttts at Mark¢¢ Valu¢.. A$ at l January 2025 Additions during the yeor Proceed$ froin Disposd5 299,619 20,718 320,337 301,976 299,619 20,718 320.337 301,976 Gains l (losses) on Invesknents Realised gains on di5posal$ Unrealised gainsl(105ses) oa revaluatlDtt 17,770 1,514 19,284 18,361 17,770 1.514 19,284 18,361 Market value at 31 December 2025 317,389 22232 339,021 320.337 Investments at Original Cost". A5 at l January 2025 259,691 16,660 276,621 276,621 Add: Addilions during the year Less.. Disposals at cost As at 31 December 2025 259.691 16,660 276,621 276,621 2025 2024 The following tnvesttnents are held.. Units Unit$ Chur¢h of Scotland Invesm)ent Trust Growth FurAd (Designated Mission Reserv¢} Church of Scotland Investment Tnjst Income Fund {Designated Mission Reserve) Church of Scotland Investment Trnst In¢omt Fund (Designatcd Capital R¢5crve) Church of Scotland Investm¢nt Trust Gn)wth Fund (Designated Capital Reserve) Church of S¢otlaDd ]nvestshent Trnst Growth Fund (General Fund) Church of Scotland Investment Trust Income Fund {Gen¢Tal Fund) Church of Scotland Invesknent Trust incom¢ Fund (Ainslie Bequest Endowrnent Fund) Church of Scotland Jnvesttnent Trust Growth Fut)d {Ainsli¢ B¢qu¢st Endowmtsnt Fund) 5,649 4,051 4,147 7,142 15,728 2,441 205 2,892 5.649 4,051 4,147 7.142 15.728 2,441 205 2,392 -14-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Notes forming part of the fancIsI staten)ents (¢ontd) 11 DebiDrs 2025 2024 Gift Aid Refund Due 9,850 9,937 Other Debtors 201 682 10,051 10,619 12 Creditors 2025 2024 Acctirdls 3,014 1,021 2,980 4,911 Other 4,035 7,891 13 Analysis of Net Assets Among Funds General D¢signated Re5tri¢tsd Endowment Total Fixed Assets Investmejits Curr¢nt Assets cUrrt Liabilities 136,012 84,030 (4.0351 181,377 131,433 22,232 1,810 339,621 259.451 (4,035) 42,178 Net assets at 31 De£ 2025 216.IY)7 312,810 42.178 24.042 595.037 Pr¢vious Year Gefter*l Designated Restri¢ted EdOmet ' Total Fixed Ass¢ Inve6tm¢nts 500.000 127.342 77,404 (7,891) 51M),000 320.337 271,323 (7.891) 172277 143,715 20,718 1.667 CuTrent Assets Curt¢nt Liabiliti¢s 48,537 N¢t assets at 31 Dec 2024 696,855 315,992 48.537 22,385 1,083.769 14 Volunteers In common with all congregations of the Church of Scotland the congre¥dtion benefits from the contribution mad¢ by volunteers who gÈve their lime and tal¢nts willingly for the ben¢fit of the Church. The areas of congregational lift which rely on the contribution of volunte¢rs are many and varied and Ch of th¢ activity would be unable to continue were it not for the commim)¢nt shown. -15-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 310ECEMBER 2025 Notes forming of the finantlal statements {eontd) 15 Movements Funds GainlO055) At31 December 2025 J4nuary 2025 Intoming Regources Olltgoing Resoure¢s Tr*n5fer$ Investments Endowment funds The Ainslie Bequest 22,385 513 (370) 1,514 24,042 Restricted fuDd$ Gift Dhy Fund Youth Worker Trund 42,496 5,277 (42,496) (21,636) 48,537 10.ooo 42,178 48.537 47.773 {64,132) 10,000 42.178 Unrestricted funds Guild Fund 2,114 5,457 189,283 JOO,(M)O 3,881 14,362 243274 (3.892) (17,643) {740,499) 2,103 2.176 211,728 BeOn Fund General Fund Mans¢ Revaluation Reserve 511,000 (500,000) 8,670 Undesignated Fullds 696,854 261,517 {762.034) 11.000 8,670 216,007 Capital Re9erv¢ Mission Reserve 92,026 221.678 2289 4,939 4.161 96,965 213,298 2,547 9,384 489 (925) (231) (21,000) Table Tennis Club Resrrve Designated Funds 315,993 9.873 (1,156) (21,000) 9,100 3 12,810 Total Uttr¢5tricted Funds 1,012.847 271290 (763,190) (10,000) 17,770 528,817 Total FUJMIS 1,083,769 319,676 (827,692) 19,284 595,037 -16-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2026 Notes fornilng part of the financial statements (contd) IS Movements ln Thnds (eont.) Pr¢vious Year Atl Janu4ry 2024 Incoming Res0ree8 GolMIOoss) At31 December 2024 Outgoing Resour¢e5 Tr*Dsfers EnvestmeTrts Endowment funds The Ainslie Bequest 20,260 514 22.385 Restriet¢d fulld5 Gift Day Fund Youth Worker Reserve 42,280 5,311 (42,280) (20,673) 53,899 io,o(M) 48,537 53,899 47,591 (61953) 10,000 48,537 u03triCted furtds Guild Fund 1.620 3.323 181.416 500.000 5,121 14,109 331,826 (4,627) {11,884) (369,022) 2,114 5,457 189,283 500,(M)O Beacon Fund Gen¢ral Fund Manse Revaluation Rc5etve 36.168 8,895 Undesignated Fund$ 686.268 351,056 (385,533) 36.168 8,895 696.854 CAPital Reserve Mission Reserv¢ Table Tennis Club Reserve 112,683 232,711 2,355 (25,(K)O) (21,168) 4,343 3,512 92.026 221,678 2.289 10,461 200 (3,838) (266) D¢$ignated Funds 347.749 10,661 (4.104) 146,168) 7.855 315,993 Total Unr¢stri¢ted Funds 1,034.017 361.717 {389,637) (10,000) l6.750 1,012,847 Total Fund$ 1,108,176 409.822 (452,590) 18,361 1,083,769 -17-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Note5 formtDg part of the fin8ucial stat¢meDts (Colltd) Purpo$es of Endowment FndS In ternhs of the endowmen( the income and ¢xpenditure of the Ainslie Bequest ar¢ administered by the Minister and aeerue to, and are disbursed from, a swarate bank accoimt. The endowment is thowll in the ¢hur¢h'5 accounts 501ely to r¢cord th existence and mainlenance of the eapital sum. Purposes of Re$tri¢led Funds iftDa Fund The Gift Day Fund is for the purpose of fitnding 5pecifi¢ Chureh projects ad making donations to local and overseas charit&ble atjd missionary organisations. The projects and organisations aT¢ specifi¢ally tdotified year and donors, donaiion5 ar¢ restricted io these specific purposes. Youth Worker F nd The Youth work¢r fund is a fund estsblished for the specific purpose of devel(ying the youth work by th¢ Church, pwticularly througb th¢ employm¢nt and iraining of one or morc youth workers, as well as providing support for new missional work with childr¢n, young people and their families within North Berwick. Purposes of Unde8lgnatsd Funds The Guild The accounts for the Guild record the receipts received from membership subscriptions. donations and other sources and payments made, which w¢re principally to the Church and other charitsble organisativns. The Beacon The ]kacon Unts reiord th¢ receipts and payments r¢Ilg to the Bea¢on's main tivity. which is the provision of lunches each Thursday foT the local ¢0mMlty, and the Beaeon's ancillary activities. General fund The G¢neral Fund 15 for the purpose of meeting the operational expenses of running the Church and the Ministries and Mission Allocation fix¢d by the Church of Scoiland centrally. Manse Revaluation Res¢rye The TTUStees have set &sid¢ a Manse Revaluation Resetye for the Manse. Durtng the year the Manse was tranSfe¢d to the Gelieral Trustees and the Reserve balance has been offset agai11 the book loss on tranqfer. Purposes of Design4t¢d Funds With th¢ approval of th¢ Kirk S¢$sion and in a¢¢ordance with the accounting policies, all in¢ome earned on the Designated Revenue. Capitsl and Mission Reserve investments Ès credited to the General Fund AccounL ital Reserve The TNstees have set aside a C2Pital Kes¢ry¢ (not ¢x¢¢eding £125,000) to provide for any material non-recurring maintenance or unforeseen capital expenditure. Mission Reserve The Trustees have set aside a Mi&sion Res¢rve to support the Mission of the congregation. Table Tennis Club Reserv 'I'he -frustees have set aside a Table Tennis Club Reserve for th¢ Table Tettnis club which r¢8ularly me¢ts in th¢ Church premises and is open to both members and non-membejs of the Chur¢b. -18-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2026 Notes forming pfirt of the finaDcial Statements (coltd) 16 Collectlon for Thlrd Partl&s 21125 21124 Ullrestricted Funds General Fund Malawi 3,677 2.401 352 Bethany Christian Thtst Christian Aid Guikl Colleetions Church of Scotland Guild Projects Other donations {£500 or under) 6.430 6,792 2290 850 Beacon 3,140 4,274 Home Start East Lothian Dunbar Food Bank East Lothian Foodbank rraser Imrie Trust Christian Aid Muirfield Riding Therapy East Lothian Young Carers Malawi Orphanage Project Donations under £l.000 1.500 1,725 1.725 1,000 1.000 1,000 1,238 1,000 700 10,888 7,200 Restri¢ted Fut)ds 20,458 18,266 Gift Day Deep Bed Farniing (Malawi) Midwifery Training (Pakistan) Bibl¢ Translation (Wesi Asia} Harbour Benches (North Ben¥ick) 5,524 5.428 5,498 5,322 21,772 21,564 42230 39,830 -19-
ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Appendix FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Capital Aeeount Cr¢dit Balance held at 3 1 Deeember (Cost £30,001) Mark¢t ve]ue as at l January 2025 43,053 Valllation Increasel(De¢T¢ase) during year 1,460 ReISed during th¢ year (transferr¢d towards hall r¢furbighmeM) (44,513) Market Value at 31 December 2025 Revenue Aeewot Rev¢nue Balan¢e held at l January 2025 (ncgative) Interest Received on Revenue Balance Dividends on Capital Account Units {300) 215 5.000 264 1.645 Less: Adrninistration costy Property Costs {trallSfeed towardq hall refurbashment) Other Property Costs 185) 6,909 (iio) (6,814) (285) (2,858) Revenue Balance at 31 December 2025 (negative) (2,943) (300)