The Church of Scotland Presbytery of Edinburgh and West Lothian Edinburgh.. Edinburgh Northwest Kirk.. Cramond and Pennywell (Church of Scotland) NortD andPO Accrued (SORP Compliant) Accounts Year Ended 31 December 2025 Congregation No: 010122 Scottish Charity No: SC006457
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Contents Page Trustees, Annual Report 2-12 Independent Examiners Report 13 statement of FinanGial ActIv"eS 14-15 Balance Sheet 16 Notes to the Financial Statements 17-32 Appendix 1- Funds held t)n behalf of the Congregation by the Church of Scotland 33 - 34 General Trustees
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scolland) Trustees. Annual Report For the year ended 31 December 2025 The trustees present their annual report and financial statements of Edinburgh NOrth8t Kirk.. Cramond and Pénnywell (ENK} for the year ended 31 December 2025. The financial statements have been prepared in aGcordance vitth the accounting policies set OLrt on pages 17 to 18 of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Chanties and Trustee Investment (Scotland) Act 2005. the Chanties Accounts {Scotlandl Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to dritIeS preparing their ar£ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014, Objectives and Activltles The Church of Scotland is Trinitarian in doctrine. reformed in tradition and Presbylerian in polity. It exists to glonfy God and to work for the advancement of Christ's Kingdom throughout the world As a national Churth, it ackn¢xvledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Go-operates with other Churches in various e¢umenical bodies in Scotland and beyond. "Edinburyh Northwest Kirk seeks to share the love of God with the wide thversity of people in our Congregation andparish by nurturing. ¢Ing for. serving and celebrating ourpeople and our Lord." [Ref'. ENK Parish Profile 2023] As a new Ghurch fomed in 2023 by union of Iwo established Gongregations, yet retaining sites, there has been a building of relationships over a very large pansh. One aim. this year, was to bring secunty to retsining a physical preSert in the easlem extend lo the parish. This has been achieved through the granting of pemiission from the Presbytery of Edinburgh and West Lothian to retain the Pennywell building. Vffjth a financial plan already in pla. we can now improve the faolities and wk to offer more to support the communty. Worship The year has continued with Reverend Julia Cato, as full time Minster, altemating Sunday rnoming worship between Pennywell Kirk and Cramond Kirk. Pulpit supply at the church where worship was not led by the minister, was filled by erther a retired minister from the congregation, a visiting leader, or members of the congregation. Once a month, a joint serwice was held at Cramond or Pennywell which induded the sacrament of Communion. Early in the year a lengthy cortsultskn'on was carned with the Gongregation, to consider changing the times of the services from 8.45am and 10am at Cramond, 11 am at Pennywell and joint service at 10.30am. The Kirk Session voted to retain the status quo wrth a review towards the end of the year. In November, Session took the decision to change the se1 limes from the end of June 2026. The concems raised are to be addressed in the hope that a more Sustainable pattem can emerge.
Edinburgh Northwest Klrk: Cramond and Pennywell (Church of Scotland) Trustees. Annual Report (continued) For the year ended 31 December 2025 Worship (Cont) Some of the aims are.. to avoid duplication of work needed from leaders and administration to prepare for worship at both churches week on week, to better allow continuty of content throughout the Christian year, enable the Minister to be with members of the congregation more regularly, to lessen the need for weekly pulpit supply. Members of the Eldership and congregation continued to lead worship each month and whilst this may enhan spiritual growth. there is no great desire to increase this commitment at present. It is also good to welcome vis"ng preachers who offer different aspects of our fatth. One sud) was RevererKI DavHY Coleman of Ec&Congregation Scotland. Howaver, the reliance on finding people for around 30 Ser5 per year is quite a task. Numbers attending worship fluctuate between 1 180, attending the three services held every Sunday across our two worship sites. Ministry and Staffing This has been the first full year for the inaugural Parish Minister of ENK, Reverend Julia Cato The workload and resp¢IbiljeS are vast in this large parish, and we Vre pleased to appoint Reverend Dr Jessie Fubara-manuel as Pastoral Assistant in May 2025. Jessie, ordained in the Presbyterian Church of Ntgeria, has been invdved vitih the Church of Scotland at both local and national levels Sin 2017. Dr Violetta Fejszes continued. in her posstion as a Ministries Development Staff worker (MDS), to support the isolated and elderly. As per the Presbytery Plan of 2022, a full-timè. pioneer worker is to tE appointed to work betsveen Drylaw Parish Church and Pennywell Kirk. In collabornknon wth Drylaw Parish Church (supported by Dawdson's Mains Parish Church arKI St Columba's Blackhall church), a job description has been drawn up and there is hope of filling the post earfy in 2026. As MDS positions are centrally funded, the Church of Scodand HR Deparbnent is involved in supporting the drafting and approval of the job description. Retired Reverends. WFihin the congregation cOr'n to be a part of the schedule of worship leaders and we are extremely grateful to them all for their support not only in worship Alex Douglas, Colin Douglas. Elspeth Harley and lan Y Gilmour. Helen Fisher, a member of the congregation, has led eight funerals for members and non-members. ENK employs fve staff to t*lp manage and run the properties. from deaning at Pennywell to maintenance and full managemenl of busy communty halls at Cramond. The ultimate plan is for a workforce to share across the parish, both as the buildings at Pennywell come inlo more use and as we establish effictencies. At present the heavy weight is on a few volunteers to ensure the halls and church are open and prepared for use at Pennyw811. September saw the rekn'rement of Properties Manager, David Haggarty after more than 10 years. David was hugely appreciated within the communrty for his kindly manner and abilty to manage the halls. David was also the Beadle at Cramond, where his calm and gentle mannerwas well suited in attending to families attending for weddings and funerals as well as the weekly worship services. Mauro PLbntillo was appointed as Facilibes Officer for ENK. in replament of the Properties Manager
Edlnburgh Northwest Kirk: Cramond and P•nnywell (Church of Scotland) Trusteos, Annual Report (continued) For the year ended 31 December 2025 Ministry and staffing Icont) who was based only at Cramond. The posrtion of Beadie, at Cramond, is being filled by Elders until such time as a replacement is found. In December, Alison Rankine, Properties Assistant r8tired from her work at Cramond. Another extremely well appreciated employee. Alison left a gap that is temporarily being filled by other staff members while our needs are reassessed. To keep matters in perspective, ENK would not be stsnding so strongly without the input from eXperiend members of the dergy and volunteers stepping up to assist in worship and pastoral car8. Christians know to share their time and talents. however there has been a great reduction in allocation of leadership from higher levels of the Church of Scotland. Although some of the changes have been necessary, the drasti¢ redurtion in the staffing while our parish size has increased presents great challenges. in that we are expected to do more vrith less. As this situation is not changing any time soon, we must take care not to overwhelm the people we have. There are 60 active Elders. of whom a third fonn the "rk Session Seven people from the congregation have acpIed the invttth.on to explore becoming an Elder and we look forward to an Ordination service sometime during the Spring of 2026. Wrth the current average age of Elders sitting at around 70 years. there is awareness that younger generations need to be encouraged in all levels of church lrfe. Although a small number of teenagers regularly help on Sundays, with live-streaming of services both at Cramond and Pennywell, and others help a5 part of the Duke of Edinburgh Award Scheme. it is still all too rare that we engage with this age group. Education and development Elders, seminars were held in Marth and Novèmber ¢wen to all in the congregation, focusing on pastoral care for others as well as ourselves. The first, enttued 'ChrisYs Hands and Feet., was led by Ms Cato and guest speaker Shirley Billes of Faith Communrty Scotland The second. led by members of the Session Clerk Team. explored quests'ons raised by Elders regarding pastoral care and the role of the Elder in ENK today. Small study groups have met online or in hybrid fashion, considering Bible passages and the book °Practicing the War by John Mark C¢Jmer. Children are looked after every Sunday through Sunday Explorers at Cramond and Pennywell and we are indebted to our leaders who teach lessons in an infomial atmosphere every week. Children ¢xcasionally participate in services by doing the reading. Elders and office bearers have attended live arNJ online events on topi including Finance, Eco-congregation, Fair Trade and Stewardship. Five volunteers, induding Ms Cato. attended the"Abundant Churches. one day conference in November. gaining knowledge on being church in an ever-changing world. Ail trustees are kept up to date vltih when they need to attend Safeguarding training and can access courses through the Church of Scotland. Two of our members are in trainirvJ. one as a Mintsler of Word and Sauament and the other as Reader.
Edinburgh Northwest Kirk= Cramond and Pennywell (Church of Scotland) Trustees, Annual Report (continued) For the year ended 31 December 2025 Ecumenical A district Rememtxance service is held at Davidson's Mains with a parade that walks to the war memorial, and this year Ms Cato lead the communty Ad of Remembrance. lIe there is a desire to work with other denominations our time and resources have not yet allowed advancement on this front. The Pentecost service which is led by people from many denominatjons was held, as has become custom, in public on the foreshore at Silverknowes. Outreach The surte of halls at Cramond continue to provide for around 40 groups on a regular basis, and many more one-off bookings such as for funeral reCeptn$, ceilidhs and children's parties. Pennywell hall has a few regular users and we look forward to offering better facilities to more groups now that repairs and uwJrades havé en pemrtied. Little Monkeys Nursery, Cargilfield School and Cramond Pnmary School use Cramond Kirk for school assemblies, and Craigroyston Primary ViSEted with tsvo P2 dasses before Christmas as part of their curriculum on religious education. Although the number of visrts has reduced Ms Cato, is regularfy seen at Cargiffiekl School by invtiab'on of the new Headmaster. The Session Clerk voluntarily assists vthh OLrtdoor leaming at Cramond Primary almost weekly. Donations totalling £3.650 were made to schools and communty organisations from the North Merchiston Fund which was being wound up by Presbytery. The rectpients were: Craigroyston, Pirniehill, Oaklands, Forthview and Cramond Primary schools, Craigroyston Communrty High, Muirhouse Millennium Centre, LI (Low Income Families Together), Fresh Start, Pennywell Pantry, Fidra Court pantry, Fewll Youth Project and Pilton Equalities Project. It was gifted for spending on lunches and materials to support outdoor leaming. We wish to work with more schools wthen time and resour8 pemiit, as we know there is a need for the children and their families, many of whom live in poverty Children, s Holiday Club have been run on 10 occasions Ihis year with good success. Cramorbd dubs were sometimes oversubscJibed with beeen 3 60 children attending depending on the number of volunteers available. Pennell clubs provided a warm lunch arKI although experiencing smaller attendan, were greatly apprecialed by those who came Holiday Clubs aim to give families support during the school holidays and we will be making more efforts to attract more interest. Crafts and games are combined with a gospel message at all these events. Good relationships are maintained with several aid organisations within the communty. In parlicular, Low Income Families Together (LI, Fidra Court pantry, Pennywèll Pantry and Fresh Start. All these support indivmduals and families living on low incomes. ENK arranges Collections of goods and money to aid tfwn. In at least two cases this is a part of a chain,. some excess food comes from Fidra Court to Pennywell Kirk and on to the sharing shelves at the Millenium Centre. The churches of Upper Tweedale Parish also continue to knit and send goods to Pennywell Church for distribution in our parish. Donations of Glothes, nappies and other items for children under two years are delNered to Pregnancy Counselling and Care, wtth other rtems again going to LIFT. Wrthout the generosty of the people of ENK arKI it's supporters this work would not be possible.
Edinburgh Northwest Kirk: Crdmond and Pennywell (Church of Scotland) Trustees, Annual Report (continued) For the year ended 31 December 202S Outreach (cont) Poli Scotland Youth Volunteers, who have assisted at our sales over recent years, received a third of the income from the Christmas Fair, the other repIentS being Fresh Start and ENK. Christian Aid week was, as aays, a big focus for ENK. From lunch and door to door collecting, to the fair and qULZ over £6,600 was raised. arKI we cannot know the total of donations made online direct to the Charity as a resutt of us raising awareness. Oiher charities and organisations supported in 2025 indude: Guiding in Pennywell and Scouting, Kids Love Clothes, Poppy Appeal, Mary's Meals, Church of Scotland Stamp Appeal {for aid in Gaza), PiMon YoLrth and Children's Project, Teenage Cancer Trust, Fair Trade. Low Income Families Together {LIFT), Pennywell Pantry and WaterAid. One third of the total of £12,306 raised by fund raising events.. Jumble Sale. Summer, Autumn and Christmas Fairs has been put towards church funds, following a decision made by The Kirk Session in November 2024. In August another aftemoon tea was held for Ukrainian refugees. many of them wrth family memters still in th8ir war-tom homeland. Most spent some of the time exploring the Ghurch and The Mallings museum while embracing the opportunity to share wtth fellow refugoes. 2025 saw the pausing of The Grapevine, a parish magazine that had first been published, in Cramond, in November 1993. The pnnted publication was extremely well recetved in thousands of households but proved unsustainable due to a lack of personnel. Vlthilst the ultimate aim was to replace the magazine rf a new edrtor could be found. modem ts.mes p6thaps ca51 for new, efficient means of communirAtion. In this light Ms Cato has led the way to produce a monthly electronic newsletter, whith has a current mailing list of 425. Property porttollo Buildings are essential for the church to serve its communty, as a base from which to operate, and this year has brought a sense of hope as we regained control over the future of Pennywell Kirk and Halls After months of discussion with Presbytery representatives, and a lot of work by the Property Team, an amendment to the Presbytery Mission Plan of 2022 vms approved at the November methng of Presbyiery. This changed the category of the Pennywell building from 'B', which would have seen them °released" at end of 2025, to an "A. Gategory. Now wilh an 'A° category building. we can look to CaIng out upJrades to the krtchen, toilets and accessibilrty. Meanvthile plans are to be established for the long-term use of the buildings. During the negotiations, pem)issI( was granted to cary out the long overdue repairs to the small hall. Damage to ts wall caused by a car crash has been fixed and new windows installed in the hall, ladies, toilets and tchen. The hall has teen out of commission Sin 2017 and will finally be available for use in January 2026. Cramond -rk Halls are well maintained despite their heavy occupation and considerable size. After patience and perseveran regarding the heating and other maintenance, the manse is providing a comfortable home for the Minister arKI family. The old Cramond manse is leased as a private home, and tenants appear content to remain. Cramond House remains leased to Ltttle
Edinburgh Northwest Klrk: Cramond and Pennywell Ichurch of Scotland) Trustees, Annual Report (continued) For the year ended 31 December 2025 Property (cont Monkeys Nursery who are excellent tenants Cramond Kirk is our oldest building. with the ti)wer dating bad( to 1* ntury and the last major refurbishment in 1911. As may have been inevitable the heating started to fail badly th ALrtumn, and the boilers are rKJW inoperable. Inrtial attempts to find an interim solution have failed and so the Sunday worship services have been temporanly moved to Cramond Kirk Halls. A review is to be carried out for the heating and electrical systems. Fèllowship Although the church is primarily there to serve others this comes best through good fellowship within the membership. This often grows by involvement in aspects of church life. Some, solely from worshipping as part of the congregation. others from study groups or helping in the various support roles for worship or providing refreshm8nts after Serrfls. Major events in the year are fundraisers for other charities and the Jumble Sale, Summer. Autumn and Christmas Fairs bring in thousands of pounds, whilst acting as platfomi for cementing good relations and teamwork from a host of volunteers. A family ceilidh held in February also proved very popular. The Wisibng Team keeps in contact with over 80 people, mainly elderfy who are members bLrt quite often isolated due to mobilty or other health issues. Many of them come together three times a year at Cramond for worship and aftemoon tea. Cramond Primary School children like to sing at these oG¢asions and talk Wth the adults. bringing a wonderful dynamic of sharing between the generations. Coffee and chat is on offer to everyone at both church halls on Monday mornings. The very well appreciated. commercially run, Gathering Space Café ontinLSes to run from Cramond Kirk Halls Tuesday to Saturday. Governance The Kirk Session (trustees) met on six occasions and reiVed reports from the Kirk Teams narnely.. Pastoral, Youth, Worship, Communication and Technology, Eco, Finance, Property, Social and Communrty, Session Clerk teams and the Union Integration Group. Two other meetings were constituted. for new members joining the congregation. in May and Octoter. The annual congregational meeting was hekl on 9 March at Pennywell lQrk. including a full presentation of the annual accounts. There are 21 members on the Kirk Session., 20 Elders and the Minister. Kirk Session member5 are aware of their responsibilrties as trustees. to disclose any conllicts of interest and to undertake Safeguarding training. This year has perhaps been heavily foSed on internal needs as we addressed issues over property and worship but our semce in the communty is ever present. The close of Ihe year leaves us with good opts'ons for the coming year. There is a lot to consider for our buildings .' A) to review our mission plan for the Pennywell area and bring this into the plans for Pennywell Kirk and Halls. B) to address the heakn'ng and etectn'cal systems in at Cramond Kirk. C) to grow our membership and invofvement wth people in the communty. A stewardship campaign thus seems b'mely. This wll seek to increase the amount of time, talents and money given to the
Edlnburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Truste8s' Annual Report (continued) For the year ended 31 December 2025 Governance (cont) work of the church, and we Wbll be lapping into resources availa1e through the Church of Scotland as we seek to make it successful campaign. 2025 has been a year of new leaming to be a corvJregats"on under one Mink8ter. There has been a gradual bringing together of reSoUrs, at the same ts'me as maintaining individual identty at both Pennywell and Cramond. Having two venues is beneficial but challenging. Due to the lack of a dirert public transportation Gonnectson beeen Pennywell Kirk and Cramond Kirk, many without cars are dependent on lifts. Desptte chaIngeS. increased attendan at joint serviS reflect a congregab'on that is adjusting to and supp¢)rting change. In the past year the Kirk Roll recorded 12 new members: 10 by profession of faith and 2 by resolution of the Kirk Session. There were 39 removals from the roll: 21 deaths and 18 other. The Kirk roll totalled 777 individuals on 31st December 2025. Flnancial Review In compliance wrth the Chanties A¢courts (Scotland) Regulations 2006 (as amended), the accounts are prepared on a fully acc basis. Total fvnds at 31 December 2025 were £1.091.279, an increase of £17,415 during the year. The principal factors leading to this outcome were a reduction in donations, grants and legacies and income from the General Trustees. An increase in income from charitable activities and a reduction in the charitable activities expenditure has resulied in the ineaSe in funds. Unrestrided Funds increased by £22.726 to £944.391. Expendiiure decreased from £558,723 to £479,132. This was mainly as a result of redudion in building repaits and maintenan. Unrestricted Designated Funds were £558,607, a decrease of £6,642. The main movements were in the Legacy Fund where the fund met the costs of the choir. The manse alarm expenditure VRS attributed to the Fabric Fund. The balance of costs were met, by prior agreement with the General Trustees and Presbytery, from funds held by the General Trustees on behatf of the Kirk results.ng from the letb'ng of Cramond House and tha Cramond Manse. £168,942 was received from the General Trustees for this purpose. Restricted Funds reduced by £5,619 mainly attributable to the meeting of the Pastoral Assistant's costs from the Gillies Fund. The Balance Sheet shows cash and bank balanS of £205,943 and investments valuèd at £855,465 at 31 December 2025. a total of £1,061.408 and an increase of £13,217 in the year. Debtors, comprising Grfi "d tax recoveries, General Trustees daims for fabric-related exFenditure incurred and Hall rentals due was £45.991. Creditors being provisions for rtain accruals was £20,520. Cash and investments hekl by the General Trustees on behalf of the '[k at 31 December 2025 were £402,238. This was after rental, dividend and interest inGome received and payment of fabric, heat & light, insurance aTrJ salary costs agreed by the General Trustees as recoverable.
Edinburgh Northwtst Klrk: Cramond and Pennywell (Church of Scotland) Trustses, Annual Report (continued) For the year ended 31 December 2025 Financlal review Icont) Administration charged by the General Trustees Vre £1,140. Appendix l on page 33 provides further detail5. Investment Policy and Pèrforniance The trustees. investment policy is aimed at maintaining the value of the investments as a whole in the longer tem but with a reasonable level of conts"nuing income. During the year £Nil (2024'.£75.000) was invested in the COIF Charitses Investment Fund. During 2025 the investment in COIF Charities Investrnent Fund did not perfom) well, generating unrealised losses. An 1ft in the value of the Investment in Church of Scotland Growth Funds Units resutted in the overall unrealised deficrt of £2,256. Risk Management Other risks facing the charity and for which specific safeguards are in pla include such areas as Financial Management. Safeguarding. Data Protettion, Health and Safety and Fire Safety. Reserves Polbcy It is the Trustees normal policy to hokl a 'base' reserve in Unrestricted funds of befv4een four and six months general operating expenditures and outlays. The reserves remain relatively high as due to the age of our buildings s'gnfficant expendrture may be requir8d at any time. Structure. Gov•mance and Management The merged congregation is a registered chaiity, number SC006457, is administered in accordance with the tems of the Deed of Constrtution (Untlary fom)) and is subject to the Acts and Regulations of the General Assembly of ts Church of Scotland. Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are Gonsidered to havè the appropriate skills and grfts. The minister. who is a member of the 'rk Session. is called by the congregation and inducted by Presbytery The Kirk Session numbeT5 20 elders in addrtion to the minister, 13 VMen and 7 men. The Kirk Session is chaired by the minister. and usually meets six times a year for ordinary business.
Edinburyh Northwest Kirk: Cramond and Pennywell {Church of Scotland) Trustees, Annual Report (continu) For the year ended 31 December 2025 Reference and Administratlve Inforniation Trustses The tNstees during the year arKI up to the date of the signing of the a0untS are as follows.. Edrth BUTLER Rev Juka Cato Jessie CRAIG Adam CUMMING {resId 25 November2025) Helen FISHER Afislair G18B Gillian HEWI Grawne MacLEOD Neil MaE00 Graham MADELEY Heats MC Hur18y MENDELSSOHN Ruth MINNICAN Dorothy.Anne NEANDs Michael RAMSAY Deirdre SHISHODiA Karen 0DcOcK Gena LIE Dixolhy YORKSTON June YOUNG 10.
Edinburgh Northwest Kirk: Cramond and P•nnywell (Church of Scotland) Trustses, Annual Report (continued) For the year ended 31 December 2025 Principal Officfrboarers Minister Rev Julla Cato Joint Session Clerk Joint Treasurer Edith Butler, Graham Madeley Neil MacLeod, June Young Prfnclpal Offices Th8 Kirk Offi 1 Kirk Cramond Edinburgh EH4 6HZ Church Office 42 Pennywell Gardens Edinburgh EH4 4PE Indopndent Examimr Fiona Haro Thomson Cooper 3 Castle Court Carnegie Campus Dunfermline KY118PB Bankers Bank of Scotland Edinburgh Corstorphine West Branch 206 St John's Road Edinburgh EH12 8SH 11.
Edinburgh Northwest Kirk: Crdmond and Pennywell (Church of Scotland) Trustees. Annual Roport (continued} For the year ended 31 December 2025 Statement of Trustses. responsibilities The chanty trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law aThJ United Kingdom Accounting Stsndards (UK Generally Accepted Accounting Practice). The law applicable to chanties in Scotland requires the trustees to prepare financial st*eTnents for each finanGial year which show a true and fair view of the state of affairs of the charity and ofthe incoming resour and application of resources of the chanty for that period. In Fxeparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently" observe the methods and principles in the applicable Charities SORP., make judgments and estimates that are reasonable and prudent., state whether applicable accounting standards and statements of recommended practice have been followed, sutr4.ect to any departures disGlosed and explained in the financial statements, and prepare the financial statements on the going concem basis unless il is inappropriate to presume that the chanty will continue in operational existeno. The trustees are responsible for keeping woper accounting records which disdose with reasonable accuracy at any time the financial F#)siti"on of the charity and to enable them to ensure that the financial statements comply with the Chartlies and Trustee Investment {Scotland> Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the chanty and hen for taking reasonable steps for the prevention and detection of fraud and other irregularitses. The trustees are responsible for the Maintenan and integrity of the charty and financial information on the congregation's website. Legislation in the Unrted Kingdom goveming the preparation and dissemination of financial statements may drffer from legislation in other jurisdith'ons. Approved by the Trustees arKI signed on their behalf Edith Butler Ses$ion Clerk Graham Madeley Session Clerk rknL2AL
Edinburgh Northwest Kirk: Cramond and Pannywell (Church of Scotland) Independent Examinefs Report For the year ended 31 December 2025 I report on the financial statements of the chaiity for the year ended 31 Dember 2025, which are set out on pages 14 to 32. RespeGtive responsibilities of trustees and examiner The chanty's trustees are responsible for the preparation of the financial statements in accordance with the temis of the Charities and Trustee Investments (Scotland) Act 2CQ5 and the Charities Accounts (Scotland) Regulations 20C6. The charity's trustees consider that the audit requirement of Regulabon 10{1){a} to {c) of the 2006 Accounts Regulabons does not apply. It is my responsibilty to examine the financial statements as required under seth'on 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of indepgndent examinerfs statement My examination is carried out in accordano with Regulation 11 of the Chanties Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charrty and a comparison of the finanal statements presented wtth those records. It also includes consideration of any unusual items or disdosures in the financial staternents, and seeking explanations from the trustees COnming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt and consequentty I do not express an audit opinion on the view given by tha financial statements. Independent examinerfs statement In connects'on wth my examination. no matter has come to my attention: (a) which gNes me reasonable cause to believe that in any material respert the requirements.. {1) to keep accounting records in arxordance wrth section 44(1) (a) of the 2005 Aci and Regulation 4 of the 2006 Accounts Regulations; and {ii) lo prepare financial statements which accord with the accounting records and comply with Regulatson 8 of the 20C6 Accounts Regulations" have not been met or (b) to which, in my opinion, attention should be dra in order to enable a proper understanding of the financial statements to be reached. ia l-lfrf- Fiona Haro CA Thomson CooFkr Accountants 3 Castle Court Carnegie Campus Dunfemline Frfe KY118PB 13.
Edinburgh Northwest Klrk: Cramond and Pennywell (Church of Scotland) statèment of Financial Activities For the year ended 31 December 2025 Year ended 31 December 2025 unrestric Restricted Endowment Funds Funds Funds 2025 2025 2025 Total 2026 Donations. legacies and grants Charitsble activiti'es Investments Other 200.662 95.718 25.084 168.942 4,045 204,707 95,718 29.436 168,942 3.792 560 Totsl income 4g).4 7,837 560 498,803 Expenditurn on: Raising funds Charitsble activilies Govemanee 213 213 473,004 5,915 18.940 5.915 Total oxpenditure 460.192 18.940 479,132 Net incomel{expendtture) before gains and losses on Investments Net gainsl{losses) on Investrnents 30,214 ,488 (11.103) 4,924 19,671 2.256 10 308 Net inco[T/{expend1tUre) Transfers between funds 22,726 (6,179) 17,415 560 Net movement In funds 22,726 5,619 308 17,415 Recon¢lllation of funds: Total funds brought forward 921,665 10.330 1073,864 Totsl fijnds carried forward 15 944.391 136,250 10.638 1,091.279 14.
Edinburgh Northwest Kirk= Cramond and Pennywell (Church of Scotland) Statement of Financial Activities (continued) For the year ended 31 December 2025 Year ended 31 December 2024 Unrestrfcted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Notes Donations, legacies and grants Charitable acb'vities Investments Other 264,5(X) 88,922 25.202 188,442 2,013 266,513 88,922 29,721 188,442 3,959 560 Total Income 567.066 5,972 560 573,598 Expendlture on: Raising fijnds Charilable activiti'es Goveman 233 539.309 9,280 233 549,210 9,280 9,901 Total expenditure 548,822 9,901 558.723 Net incomel{expenditure) before gains and losses on Investments Net gainsl{losses) on Investments 18.244 (3,929) 560 93 14,875 34,961 10 Net incom{eXpend[IUre) Transfers btheen fijnds 43,594 5,589 560 653 49,836 Net movement In funds 43,594 6.149 93 49.836 Re¢onciliatlon of funds: Total funds brought forward 878.071 10,237 1.024,028 Total fund5 carried forward 15 921.665 141.869 10.330 1,073 864 15.
Edinburgh Northwest Kirk= Crdmond and Pennywell (Church of Scotland) Balance Sheet As at 31 December 2025 2025 2024 Notes Fixed Assets Tangible fixed assets Investments 4,400 855,465 6,600 857,721 10 859,865 864,321 Current Assets Debtors Bank and Gash 11 45,991 205.943 72,500 190,470 251,934 262,970 Creditors Falling dtje within one year 12 Net Cuent Assets 231,414 209.543 Not 1.091,279 1,073,864 Unrestricted Funds General funds Designated fijnds 15 385.784 558,607 356.415 565.249 944,391 136.250 921,665 141,869 Restricted funds Endowment funds 15 15 1,091,279 1,073,864 The accounts were approved by the Kirk Session on 26 February 2026. For and on behalf of the Kirk Session: Edrth Butler Session Clerk Graham Madeley Session Cle N1 MacLeod Treasurer June Young Treasurer 16.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements For the year ended 31 December 2025 ACCOUNTING POLICIES The principal accounting policies, which have been applied consistently in the current and preceding year in dealing wrth rtems which are considered material to the accounts, are set out below. 1.1 Basis of preparation The financial statements have been prepared in accordanc£ with Acunting and Reporting by Charrties: Statement of Recommended PraCi1 applicable to charities prepanng their accounts in accordance with the Finanaal Standards Applicable in the UK and Republic of Ireland (FRS102} (effective 1 January 2019) and the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland {FRS102),the Chariti'es and Trustee Investment (Scotland) Acl 2005 and the Charitie5 Accounts (Scotland) Regulations 2006 (as amended). 1.2 Going concem At the time of approvirg the financial statements. the trustees have a reasonable expectation that the Church has adequate resources to continue in OFerational existence for a period not less than 12 months, and tr*refore has adopted the going concem basis in preparing these financial statements. 1.3 Funds Funds are classified as either, restricted funds, endowment funds or unrestricted funds, defined as follows. Restricted funds are funds subject to SFecific requirnents as to Iheir use, which may be declared by the donor or Wlth their authority or created through legal prosses. bui still wthin the wider objects of the charity. Endowment hjnds are furKls which have b8en given on th8 condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordan wtth th8 objects of th8 charity. Unrestricted funds are expendable at the discretion of the trustees in furtheran of the objects of the charty. If parts of the unrestn.cted funds are eannarked at the discrelion 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 restnct the trustees, discretion to apply the fund. 1.4 Incoming resources Income is recognised when the charity has entttlement to the fiJnds, any performance conditions attached to the rtem(s) of income have been met, rt is wobable that the Income will be reived, and the amount can te measured reliably. 17_
Edinburgh Northwest Kirk: Cramond and Pennywell {Church of Scotland) Notes to the Financial Statements (contSnued} For the year ended 31 December 2025 1.S Donated services and facilities Donated professional services and donated facilities are recognised as income vthen the charity has control over the ttem. any condrtions associated wrth the donated rtern have been met, the receipt of economic benefit from the use by the charlty of the item is probable and that economic benefrt can be measured reliably. In accordance the Charitses SORP {FRS102) the general volunteer time of congregation members is not recognwd. On receipt, donated profeswonal services and donated facilrties are recognised on the basis of th6 value of the gift to the charity whth is the amount the chanty would have been willing to pay to obtain services or facilities of equivalent economic benefft on the open market; a corresponding amount is then recognised as expenditure in the period of ceIPt. 1.6 Flxed assets Edinburgh Northwest Kirk: Cramond and Pennywell has the right to occupy and use for its charitable objects certain tsngible fixed assets. including the Churches, halls and manses, vesled in the Church of Scotland General Trustees. No consideratson is payable for the use of these assets. ExFefKliture incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of FinancAal Activities in the period in which the liability arises. All tangible fixed assets costing in excess of £1,000 having a value to the chartty greater than one year, other than those acquired for speofic purFXWS, are capitalised. Depreciation is provided on a straight-line basis to wrTte off the cost or iniiial value. less residual value, of tangible fLxed assets over their estimated useful INes: Fixtures, fftkn'ngs, office and other equipment- 5 years 1.7 Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the drfference belween the market value at the beginning and end of the financial year or. rf purchased in the year, the drfference between cost and market value at the end of the year. Realised gains and losses represent the d[fferen between the proceeds on disposal and the market value at the start of the year or cost rf purchased in thè year. 1.8 Interest raceivable Interest on funds held on deposit is induded when re[Vable and the amount can be measured reliably by the chanty. this is normally UFK)n notification of the interest pak4 or payable by th8 Bank. 1.9 Taxatlon Edinburgh Northwest lQth: Cramond and Pennjwell is recognised as a chanty for the putposes of applicable tsxation legislation and is therefore not subject to taxation on ts charftable activities. The charty is not registered for VAT and resour expended therefore include irrecoverable input VAT 18.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notss to the Financial Ststements (continued) For the year ended 31 December 2025 Donation$ and Legacles Funds 2025 Funds 2025 Funds 2025 Totsl 2025 Year ended 31 December 2025 Offerings Tax recovered on Gift AKI Leg2cies Grants Burial plots Other 147.010 30.010 147,010 30,010 3,650 2.400 2,400 21.242 395 200.662 204,707 UnrestrIc Restrlcted End0¥ent Funds Funds Funds 2024 2024 2024 Total 2024 Year ended 31 December 2024 Offerings 149,109 35.449 149,109 35,449 48.643 1,000 7,950 24,362 Tax recovered on Grfl Aid Legacies Grants Burial Plots Olher 7,950 23.349 1,013 2,013 266,513 19.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements {contlnued) For the year endad 31 December 2025 Income from Charitable Actlvltles Unrestrlcted Restricted Endowment Funds Funds Funds 2025 2026 2026 Totsl 2025 Year ended 31 December 2025 Use of premises Weddings and fvneraFs 92.558 3.160 92,558 3.160 95,718 95,718 Unrestricted Restrithd Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Year ended 31 December 2024 Use of premises Weddings and fijnerals 85,172 3,750 85,172 3,750 88.922 88.922 Investment Income Unrestricted Restricted Endowment Funds Funds Fun(ts 2025 2026 2025 Total 2025 Year ended 310ecember 2025 Bank interest Deposit fund interest Investment income 6.542 18.542 219 3.573 6,761 25,084 3,7¥2 29,438 Unrestricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Yoar ended 31 December 2024 Bank interest Deposit fun(1 interesl Investment income 73 7.729 17.400 73 8,155 21,493 426 3.533 560 25,202 3.959 560 29,721 20.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notss to the Flnancial Ststements (continued) For the year ended 31 December 2025 S. Other Inc(xne Unrestricted Restrlcted EndoYMent Funds Funds Funds 2026 2025 2025 Totsl 2025 Year ended 31 DeGember 2026 Receipts from General Ttee5 168.942 168,942 UnrestrlGted Restricted Endowment Funds Fund5 Funds 2024 2024 2024 Totsl 2024 Year ended 31 December 2024 Ripts from General Trustees 188.442 188,442 6. Anatysis of Expendilure Unrntrlcted Restrlcted Endovnnent Funds Funds Funds 2025 2025 2025 Total 2025 Year ended 310ecember 2025 Raislng fiinds Offering envelopes Website fees 213 213 213 213 Charitable actlvities Giving to Grow contn"bution Presbytery dues Ministerfs expenses Other salary costs Fabnc repairs & MaIntanCe Counol tax- Manse other building costs Donations Depreciation Musicjchoir 150.281 4,019 150,281 4,019 1,046 150,157 66,493 3,574 46.674 12,351 2,200 7.709 28,500 136.461 66,493 3.574 46.674 8,271 2,200 7.709 27.336 13.696 Other expenses 1.164 18.940 473,004 Govemance costs 5.g15 5,915 Total 460,192 18.940 479 132 21.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements (continued) For the year ended 31 December 2025 Anatysis of Expendlture Unrestricted Restricted Endovfflnt Funds Funds Funds 2024 2024 2024 Total 2024 Year ended 31 December 2024 Raising fun(ts Offering envelopes webte fees 233 233 233 233 Charitable activilies Giving to Grow contribution Vacancy Allowance Locum minister fees Presbytery dues Ministeffs expenses other salary costs Fabric repairs & maintenance Counal tax- Manse Other building costs Donations Depreciation musicjchr other expenses 147.252 (4,605) 19.134 3.536 1,855 126,330 97.179 2,053 147,252 (4,605) 19,433 3,536 1,855 130,630 97,179 2,053 96,005 15,895 2,200 8,586 29,191 4,300 12.195 2,200 3,700 27,589 1,602 539,309 9.280 9.901 549,210 9,280 Governance costs Total 548.589 9,901 558,490
Edinburgh Northwest Klrk: Cramond and Pennywell (Church of Scotland Notes to the Financial Statements (continued) For the year ended 31 December 2025 Staff costs and numbers 2025 2024 Salaries and wages 128.CQ8 108.215 Social security costs Other pension costs 2,804 5,074 1.861 133472 115 150 The average number of empktyyees during the year. calculated on the basis of a head count, was 88 follows.. 2025 Number 2024 Number Ministerial support Administration Premises managemerrt and maintenance There were no employees whose annual remuneration was more than £60.000. The key management personnel of the church, comprtse the Moderator. 2 Treasurers and 2 Session Clerk. None of the key management personnel re[Wed any employee benefits (2024 £nil). All Church of scOand congregations contribLrte to the Nalional Stipend Fund which bears the costs of all ministers, stipends and employevs contributions for national insuran, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of servi. For the year uThJer review the minimum stipend was £32,433 and maximum stspeI (in the fifth and subsequent year5) £39.856. 23.
Edinburgh Northwest Kirk: Cramond and Pannywell (Church of Scotland) Notes to the Financial Statements (continued) For the year ended 31 December 2025 Trustee Remuneratlon and Related Party Transacllons Rev J Cato, Minister recthved £1.196 (2024- £1.759) by way of reimbursement of expenses. Mrs Louise Madeley. wife of a trustee, is the Church Secretary and received payments tolalling £17,027 (2024 - £16,531) by way of salary and p8nsion contributiorts. Mrs Heather M¢Nab, a member of Session. re(%ived sums totalling £4,762 (2024 - £3,421) as church ¢leaner at Pennjwell. Ms Edith Butler received £910 {2024- £941) for reimbursement of expenses. Mr Graham Madeley red £1,043 (2024 - £3,11XI) for reimbursement of expenses. Ms Helen Fisher reNed £322 (2024 - £1,321) for re1MrSeMent of èxpenses. Ms Karen Woodcock red £103 (2024 - £350) for 1mbur8ement of exp8nses. Ms June Young re1Ved £1.701 {2024- £2,193) for reimbursement of expenses. Mrs Jessie Craig received £191 (2024 - £nil) for reimbursement of expenses. Mr Neil Ma¢Leod received £250 (2024- £nil) for reimbursemerrt of expenses. Mr Dorothy Yorkston received £nil (2024- £190) for reimtxjrsement of exFEnses. Mr Alistair Gibb is a trustee of Balhousie Glazing Employee CTrwnership Trust which owns the shares of Balhousie Glazing Limrted. Balhousie Glazing Limited replaced windows in the manse in 2024. The amount spent with them was £24,274 in 2024. Ms Gena Wylie was a trustee of Pilton Equalities Projed vthich provided a minibus for transport to Cramond for joint servIs. The amount spent wrth them was £223 in 2024. Ms Wylie resigned from Pitton Equalrties Project on 20 January 2025. Mr Adam Cumming is a trustee of the Scottish Churches Trust. Membership fees of £75 (2024 - £751 were paid to the Trust He is also a trustee of the Cramond Association who uses the church halls. The amount receNed was £1.323 (2024 - £165). No other trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. During the year a total of £9,690 (2024 - £15.622) was donated to the congregation by trustees. 24.
Edlnburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Ststements (continued) For the year ended 31 December 2025 Fixed assets Equipment Cost Balance at 1 January 2025 Additions Disposals 12,392 Balan at 31 December 2025 12,392 Depreciation Balan at 1 January 2025 Charge for the year Disposals 5,792 2,200 Balance at 31 December 2025 7,992 WDV 31 December 2025 4,4CNJ WDV 31 December 2024 6,600 10. InVtments 2025 2024 Market value at 31 December 2024 Additions to inveslments at cost Disposals Unrealised gainl(loss) on investments 857,721 747,760 75,000 2,256 34,961 Market value at 31 December 2025 855,465 857,721 Investments at cost 723.059 723,059 25.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements Icontinued) For the year ended 31 December 2025 The following investments are hekl .' Unrestricted Funds 28,982 Church of Scotland Investors TnBt Growth Fund units 24,094.4 COIF Charities Investsnent Fund Income unts 21,450 Castle Communty Bank shares 571 Natwest Group Ordinary shares Re8trlct8d Funds 15,100 Church of Scotland Investors Trust Growth Fund units 2,705.08 COIF Chariknes Imiestment Fund Income units Endowment Funds 934 Church of S¢otland Investors Trust Income FurKI units 2025 2024 Unrestricted funds gainl{loss) Restricted fijnds gainl(loss) Endowment fund gainl(l¢XS) (7.488) 4,924 308 25,350 9,518 93 2.256 34,961 11. Delrtors 2025 2024 Gift Aid tax refund due General Trustees L8gacies Other 8,857 24,714 4,098 36,636 25,000 6,766 12.420 45,991 72,500 12. Creditors 2025 2024 Other creditors Accruals PAYE 2,539 15.881 1,737 49,431 2,259 20.520 53.427
Edinburyh Northwest Kirk: Cramond and Pennyw•ll (Church of Scotland) Notes to the Financial Ststements {coMinued) For the year ended 31 December 2025 13. Operating lease Commitnnts Totsl future minimum lease payments under non-cancellable operating leases are as follows: Operating Leases 2025 2024 Operating Leases expirirtrJ: thin one year Between hvo and five years In over five years Later than one and not later than fve years 1,080 2,700 1,080 3,780 3,780 4.860 1& Analysis of Net Assets among Funds General Designated Restricted Endowment Total Fixed assets Investments Cuent assets Current liabilities 4,400 855,465 251,934 20 520 254.608 147,2 20,520 488.957 69,650 101.262 34.988 10,638 As at 31 Dec 2025 385.784 558,607 136,250 10,638 1,091.279 General Designatad Restricted Endowment Total Fixed assets Invèstments Current assets Current liabilth'es 6,600 262.096 141.147 53,427 6,600 857,721 262,970 53,427 488,957 76,292 96,338 45,531 10.330 As at 31 Dec 2024 356.416 565.249 141.869 10.330 1,073,864 27.
Edinburgh Northwest Kirk: Cramond and Pennywell Ichurch of Scotland) Notss to the Financial Statements (contlnued For the year ended 31 December 2025 15. Ilovement in Funds At 31 DK 2024 Incoming Outgolng resources regources Revaluation Transfo At 31 Dec 2025 Endowment Funds Former Cramond Poor Fund 10,330 308 560 Restrlcted Funds Gillies Legacy Fund Benevolent Fund Mrs Porterfs Legacy Nisbil Trust Parish miOn 20k Fund (New Partsh Fund) H8lkerston Trust Access Fund Hannah Trust Music Maintenance Fund 1[,153 14.243 3.(2 (13.1221 3.031 1.110 99,124 15,653 45 10,162 62 9.508 60 139 515 5.009 936 311 4,657 {4,818) 4,601 964 320 4.997 28 268 374 322 141,869 7.837 118,9401 4.924 560 136,250 Funds Designated Funds Fabric Fund Outreach Fund Youth and Mission Burials Fund Support of the Eldedy Legacy Fund Kirkyard GardenirvJ Fund Hall Roof Fund Café Fund Cramond Commemorates Drop in cafe 81,814 32,773 4,742 23,640 {787) (2501 (675) (8701 81,834 32,523 4,067 24,570 1,800 10.557 371.888 705 11.262 364,693 (7.195) (503) 1,000 36.505 163 36.505 {163} 1.682 1.276 20 {1.3741 216 328 2,119 163 Totsl DeSnated Funds General 565.249 356.416 4,228 {11.870) 448,322 1.CK)O 1,OfyJ 558,607 385,784 7,488 921.665 7.488 944.391 Total Funds 1.073.864 498.803 2,256 1,091,279 28.
Edlnburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements (continued) For the year ended 31 December 2025 1& Movgmont In Funds At31 In¢oming Outyolng At31 Dec 2023 resources rgsource8 R•valuation Transfors De¢ 2024 Endowment Funds Fomier Cramond Poor Fund 10,237 93 580 10,330 Rgstrlcted Funds Gillies Legacy Fund Benevolent Fund Mrs Porterfs Legacy Nisbit TTUSt Wesler Coats Parish Mission 20k Fund (New Patish Fund) Halkerston Trust Access Fund Hannah TTUSt Music maintenan Fund 95.694 12.723 334 8,825 290 121 8,022 909 302 4,291 4.209 3.022 7.437 1.220 106,153 14,243 10 139 (3001 123} (2991 165) (4,914) 567 9,508 1,341 27 5,009 936 311 4,657 948 294 1.039 135,720 5,972 19,901) 9,518 141,869 Unrnstrl¢t8d Funds Designat Funds Fabnc Fund Fabric Fund TOKM Outreach Fund Turi Fund Youth and MissK)n Burials Fund Cramond Cares Supportofthe Eldety Legacy Fund Sunday + Comer Project Kirkyard Gardening Fund Hall Roof Fund Special Donations Cafè Fund Session Fund Cramond Commemrates Drop in café 80.C61 922 34.173 1,638 922 (9221 81,814 (1,400) {675) 32.773 {W)3} 4.742 4,742 23.640 17.187 6,572 7,750 (1.297) {6,572) 10,557 10,557 371,888 332.195 3.779 256 36.505 3.565 71 520 48.143 <8.450) {3.77g} (547> 209 36,505 13,5651 (130) {1) 163 {420} 1.682 1,682 1.276 Total Designated Funds General 517.444 360.627 57,446 509,620 (12.5991 536,223 2.958 2,958 565,249 356,416 25,350 878 071 548.822 921,665 Totsl Funds 1.024.028 573 598 558.723 1,073 864
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements (continued) For the year ended 31 December 2025 oses of End¢)vmient Funds Income from the FomRr Cramond Poor Fund is for the benefft of the poor in the merged parish. ses of Restricted Funds The Gill*s Legacy Fund is for the benefft of elderly parishioners. The Benevolent Fund arKI any eamings thereon are for distribLrtion to needy families in th8 Parish of Cramond. Mrs Porterfs Legacy.. This fund is used for youth work and is administered by the Kirk Session Nisbrt Trust.. This fund is administered by the Minister and is allocated for the poor and in need of the Parish at the discretion of the Minister_ Wesler Coates.. This FurMI has been set ashje towards the costs of Parish assistan. Parish Mission: This FurKI is used for outreath arKI mission projects eg card delivery to Parish, Holiday Clubs etc. 20K Fund (New Parish Fund).. This Fund is used in providing dired benefit to Parishioners. Halkerston Trust.. This Fund is used for support and maintenanc8 of foreign missions. AC$$ Fund: This Fund is administered by the lQrk Session lo gr¥e members and parishioners, access to training or life opportunities. Hannah Trust: This Fund is used for religious purposes and the poor. Music Maintenance FU1. This Fund is used for the maintenance of musical instwments, Church sound system and the payment of organist fees. oses of Desi nated Funds Fabric Fund - The Trustees have set astde funds for the maintenance of the church propety. Outreach Fund- The Trustees have set aside funds to support dribeS and mission ¥thin the parish. Youth and mission (merger of Turi project and Sunday + Corner woject) - this fund is for the support of children attending Turi school in Kenya arKI for yOLth work within the parish Burials Fund - Funds set aside for rna1ntenan of the graveyard memorials. Support of the elderly (merger of Cramond Cares Fund, Special Donations and Session fund) this fund is held in respect of pastoral care, the elderly within the communty and any olher purposes deemed by Session.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notss to the Financial Statements (continued) For the year ended 31 December 2025 ses of Desi nated Funds Legacy Fund - Funds received in legacies for application by the Trustees as directed or considered appropnate. irKluding payment of singers in the thoir Kirkyard Gardenin9 Fund - Established to meet costs incurred in the maintenance of the rkyard. Hall Roof Fund - Established in anticipation of the cost of repairing or replacing the hall roof. Café Fund This Fund is used for the Income and Expendiiure in(JJrred by the Café at Pennyv4ell whith has now been merged with the Drop in Café and the catering committee funds. Cramond Commemorates This fund was set up to enable trees to be planted in commemoration of losses to lrfe and lrfestyle during the Covid Restrictions. Donations were received from individuals and family groups to enable this to happen. The balance will continue to support this work. Drop in café- This Fund is used for the Income and Expenditure incurred by the Drop in Café on Mondays at Cramond and Pennywell. The fund is available to cover expenses of this adivity and for donations to other charrties and will support the G*ering Commee. 31.
Edinburgh Northwest Kirk: Cramond and Pennywell Ichurch of Scotland) Notes to the Financial Statsments (continued) For the year ended 31 December 2025 16. Collections and donations recelved for Third Partles 2025 2024 Christian Aid week. 5.874 6,661 Christian Aid appeals 91 1,014 5,874 7,766 Poppy Scotland Teenage Cancer Trust Movember Fresh Start Mary's Meals Friends of Ukraine Pilton Youth and Children's Project Wateraid Chas Smile Train 253 178 10 279 320 259 258 341 405 268 237 167 91 7,978 9.092 "Christian Aid V•ill claim directly tax reCOv1eS on grfi aid contributions. 17. Volunteers In common with all congregations of the Churth of Scotland the Edinburgh Northwest Kirk: Cramond and Pennywell congregation tenefrts from the contributions made by volunteers who give their time and talents willingly for the benefft of the Church. The areas of congregational life which rely on the contributions of volunteers are many and varied but include not only the Kirk Session committees but also the children's Sunday Explorers, children's holiday clubs and other children's activities, running the annual Christmas Fairs and Jumble Sales, organising the Christian Aid week activities, visrting elderfy and housebound memb6rs of the congregation, maintaining the Kirkyard, Gatering for congregational and other functions and providing flowers and other floral decorations for the Kirk especially at Harvest and Advent Much of the activty would be unable to Continue were it not for the commitment shown.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Ststements For the year ended 31 December 2025 APPENDIX I FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Credit balance at 31 December (combined caprtal aThJ revenue) 402,236 412 532 These funds represerrt the txjmulative net fuThls artsing from the commercial leasing and occupation of Cramond House, the Cramond Manse and PennYell Manse and are held by the Church of Scotland General Trustees on behalf of Edinburgh Northwest Kirk: Cramond and Pennywell. Reimbursement is obtained for expenses directly related to the operation and maintenance of Cramond House. Cramond Manse and ENK manse. fonnedy the Pennywell Manse and, within agreed parameters, for other propety costs of Edinburgh North¥St Kirk. Notes Fabric expenditure during the year on Cramond House was Nil. Expendtture on Cramond Manse was £5,016. £24,714 will be reclaimed from the Revenue Account, comprising building expenses. Cash transactions on Revenue account during the year were as follows.. Balance at 31 Dember 2024 Less: Costs {part 2024) 66,134 36,636 29,498 Add.. Rental income Interest Dividends 146,973 3.769 16.791 167,533 Less: Fabri¢ Gosts Administration costs (123,449) (1,140) Agency costs - Cramond Manse 5,354 129.943 37,590 Balance at 31 Drnber 2025 67,088 33.
Edinburgh Northwest Kirk: Cramond and Pennywell (Church of Scotland) Notes to the Financial Statements (continued) For the year ended 31 December 2025 Capital funds held by the General Trustees at 31 Dec 2024 at cost 375,648 Hall repairs 23,342 352,308 Valuation of rAPrtal funds held . 335.148 Deposlt Fund (R8venue Account) Total 402,236 'Investmerrts comprise 2,610 Church of Scotrand Investors Trust Growth Fund units (value at 31 December 2025 £17,957},25,131 Church of Scotland Investors Trust Income Fund units {value at 31 December 2025 £288,242) armj £30.949 Church of Scotland Investors Trust Deposrt Fund.