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 NOrth￿￿8t 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 d￿ritIeS 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 w￿k 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 se￿1￿ 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 Ser￿￿5 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¢￿Ibil￿jeS are vast in this large parish, and we V￿re 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 repla￿ment 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
eXperien￿d 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 ac￿pIed 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 reCept￿n$, 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 resour￿8 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 be￿een 3
60 children attending depending on the number of volunteers available. Penn￿ell 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 re￿pIentS being Fresh Start and ENK.
Christian Aid week was, as a￿ays, 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 Ca￿Ing 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 Serrfl￿s. 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 W￿th 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 re￿iVed 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 fo￿Sed 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 availa1￿e 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 reSoUr￿s, 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 be￿een Pennywell Kirk and Cramond Kirk, many
without cars are dependent on lifts. Desptte chaI￿ngeS. increased attendan￿ at joint
servi￿S 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 ine￿aSe 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 balan￿S 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 V￿re £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 V￿Men 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 a0￿untS are as follows..
Edrth BUTLER
Rev Juka Cato
Jessie CRAIG
Adam CUMMING
{resI￿d 25 November2025)
Helen FISHER
Afislair G18B
Gillian HEWI
Grawne MacLEOD
Neil Ma￿￿E00
Graham MADELEY
Heats MC
Hur18y MENDELSSOHN
Ruth MINNICAN
Dorothy.Anne NE￿ANDs
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 De￿mber 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 finan￿al 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 COn￿ming 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 Cu￿ent 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
N￿1 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 Ac￿unting 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 requi￿rnents as to Iheir use, which may be
declared by the donor or Wlth their authority or created through legal pro￿sses. 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 re￿ived,
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 T￿￿tee5
168.942
168,942
UnrestrlGted Restricted Endowment
Funds
Fund5
Funds
2024
2024
2024
Totsl
2024
Year ended 31 December 2024
R￿ipts 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 & MaInt￿anCe
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 Endovffl￿nt
Funds
Funds
Funds
2024
2024
2024
Total
2024
Year ended 31 December 2024
Raising fun(ts
Offering envelopes
web￿te 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
musicjch￿r
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 scO￿and 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 stspe￿I (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 r￿￿ed £1,043 (2024 - £3,11XI) for reimbursement of expenses.
Ms Helen Fisher re￿Ned £322 (2024 - £1,321) for re1M￿rSeMent of èxpenses.
Ms Karen Woodcock r￿￿ed £103 (2024 - £350) for ￿1mbur8ement of exp8nses.
Ms June Young r￿e1Ved £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 servI￿s. 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. InV￿tments
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 Commitn￿nts
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
Cu￿ent 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 mi￿On
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 DeS￿nated
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 FU￿1. 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 d￿ribeS 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 Comm￿ee.
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 reCOv￿1eS 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 PennY￿ell 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 De￿mber 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 D￿rnber 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.