Contents |
Page |
|---|---|
Trustees' Report |
1-26 |
Report of Independent Examiner |
27 |
Statement of Financial Activities |
28 |
Balance Sheet |
29 |
Notes to Financial Statements |
30-45 |
Appendices |
46-56 |
urnslde Blalrbeth Church of Scotland Trstee$. fleport Icon nuedl Yoar Ended 31 December 2025 Pastoral Care Pastoral Report While much of pastoral care in 2025 was 'as usual" visits, calls, Christmas and Easter bags- there were two new developments which will we hope will benefit everyone. First, we have a new comfy, quiet and friendly Spa where we can meet for more personal conversations, instead of an office or the corner of the sanctuary. The Dungeon- dark, full of equipment and with some major drainage issues - is no more, and we now have a warm and dry Quiet Room where 2 or 3 (maybe a few more) can gather for comfort. for prayer, for private conversation. The Quiet Room is always open and we will continue to make improvements. Secondly, at the Elders Conference in March, 2025. we focused on pastoral care and Pastoral Networks, which is the method by which the elders provide pastoral care to the members of the church family. Through our Pastoral Networks elders have a list of members who they contact regularly. These lists are fluid and are regularly changing. but our conference gave the opportunity to take a fresh look. Thanks to the implementation of Churchsuite, we can easily get some figures on our church contacts. In March 2025. at the time of the conference. we had 469 individuals on our contact list. This was made up of-. Ilia 322 ordinary members 46 conlacts from Messy Church 29 "other" contacts 29 Pastoral Contacts- those who have not joined as members but are closely connected with the congregation. 27 Elders- the Kirk Session members 9 Adherents - those who are members of our congregation, but not of the Church of Scotland. 7 Missionary partners We estimated that around 170 join us on a regular basis for worship- this includes the 20 who join us on-line each Sunday morning. The Kirk Session spent some time discussing these numbers and our pastoral support- what it is and how we can best provide it to those we serve. We had to face some tricky truths'.- 14
Burnslde 8lalrbelh Church of Scotland Trustees, Neport (Coned} Year Ended 31 De£ember 2025 Our resources to provide pastoral support are limited - 27 elders for nearly 389 people A significant majority of those on our contact lists - nearly 600h _ have opted out of regular worship. There are around 50 people who have decided to worship with us regularly who do not have a named elder- this is around a third of our Sunday gathering. To address these issues, the Session agreed to the following... The pastoral support provided by the elders is going to become more focused on those who are joining us for worship - in person or on-line- especially those who have recently started attending seNices. Those who no longef attend will be contacted on a regular basis, but may no longer be on an elder's list, unless they specifically request this. There will be many reasons why people no longer attend, and we will explore this further. Since the conference, we have been adjusting each elders, pastoral care list, in full consultation with them and those Ihey are SeIng. Members may have had a change in elder, or a brand new elder. As you can imagine, this is a very dynamic situation- people and circumstances change all the time - and we will try to keep up. But, while our elders have a responsibility for ensuring pastoral care is provided, it is a blessing and seNice that the whole church family are involved in, sometimes as a provider of much needed help, sometimes as a grateful recipient. Finally, our Pastoral Prayer meeting has been taking place on the morning of the 2nd Tuesday of each month since we were allowed to gather again after lockdown. This is where we lift our brothers and sisters in Christ to God and pray for the burdens they are carrying. While this has always been well attended, only Ihose who are free during the day are able to join us. To provide an opportunity for those who are busy during the day, we started holding an additional pastoral prayer meeting at 6 p.m. on Zoom (at this time so it would not cut into people's evenings too much). However, after running this for a year. few people were participating, so we have paused this meantime. All suggestions for times and places for an additional Pastoral Prayer meeting each month would be appreciatedl prayei 15
Burnsldp Blalibeth Church of Scotland TIu5tee5' Report Icontinuedl ar Ended 31 Decembor 2025 Little Creations We've had another fun year with Little Creations, our group for babies and toddlers, together with their parents, grandparents, or carers. we're always busy with new people - toddlers and babies joining us when spaces become available. many of the toddlers we have leave for nursery at the age of 3 some enjoy it so much they stay until they start schooll The children love the activities we provide including play with water, sand, rice and this winter pretend snow being enjoyedl EaGh week we have free play followed by snack for the children and a welcome cup of tea or coffee for the adults, followed by a Bible story, prayer and singing. We have two great leams - Ihe team in the kitchen who prepare the children's snack, tea and coffee, and the team for pulting the toys out, registration, helping with the children and chatting with the adults. There have been a few changes in the kitchen team, some ladies who have been helping for many years have stepped down - we are so grateful to them for all the help they have given us. New team members are helping Ihis amazing outreach work for our community to continue. We love using the church building to tell the Christmas and Easter story, making it an extra special occasion. We also give a Bible to each child as they leave, so they can continue to read it at home with their families. As a group we are supported by SPELL Isupport for play and learning in Lanarkshirel, who come and do a special activity for the children which is great fun for us all. Last June, we went for an outing to Overtoun park. We were blessed with a good day and enjoyed a snack and some games. Over the past year we have provided support and care for some who have been facing difficull situations, and they have really appreciated that. We have also seen some of the families who have come to Little Creations have now started coming to Messy Church. We give thanks for these connections. We love being able to provide a safe place for families in our community, and to be able to share Jesus with them. 16
Burnslde Blalrbeth Church of Scotland Yrustoes, Reporr lConnUedl Year Ended 31 December 2025 Christmas Party On the Sunday night before Christmas, we held our second ever church family Christmas partyl Lots of us joined together for an evening of fun and games. We were in the sanctuary. There were lots of Chrislmas lights, nibbles to eat as we arrived, and nice things to drink. We played games, had fun, and shared lots of laughter. There was even a little bit of lIldh dancing, beautifully led by Caroline and Ailsa and we enjoyed a lovely buffet dinner. A special guest, Santa and his elf, came and gave us all a small Christmas gift that we were able to put on our Chrislmas trees when we got home. At the end of the evening, we all stood together and sang Auld Lang Syne. It was a special time together, as it had been the year before. It brought us together and reminded us of how grateful we are to God for such a fantastic church family. Enjoying the Christmas partyl 17
Burnslde Blairbeth Chur¢h ol Scotland Trusteeg Reparl (Continuedl YÈar Ertded 31 DetembÈr 2025 There are so many other areas of ministry going on every week at Burnside Blairbeth that it is risky to try to name them as someone is bound to get left outl Before anyone arrives at church, the Sunday morning Church Off icer- a rota of people - has made sure everything is sorted out for the morning Se1. As you arrive, the Welcome team are responsible for greeting everyone, and looking out particularly for newcomers. We depend on our Audio-visual team for sound and vision every week, as well as live streaming our service and making a recording for subsequent Gopying of CDS, and uploading our podcast to Soundcloud. The Flower Guild enhance the beauly of our services every week, and contributed a major part of the Christmas decorations in 2025 with the story of Jesus, birth in floral arrangements. A rota of people undertake the bible reading each week. The littlest people in our church family are cared for in a Creche each week, as part of the Sunday Clubs. The Tea and Coffee team enable us all to enjoy refreshments after the morning service. A small team of people count the cash offerings each week, and adminisler the Freewill Offering and Gift Aid claims. The Finance Team meet to oversee the budget and financial planning of our congregation, led by our treasurer Andrew Telfer. The Communication Team produce the email update fortnightly, and Contact magazine six times each year, as well as publicising events within our congregation and to the community around us. Dozens of people are involved each year with distributing Christmas cards to every home in the parish. The Safeguarding team are responsible for ensuring that everyone working with children and vulnerable adults has appropriate PVG certification and training in place. The Staff Team meet to oversee all matters relating to Ihe staff employed directly by our congregation, to advise the Kirk Session on matters relating to remuneration. and to provide staff with the support that they require to do their jobs as well as possible. We are constantly grateful to our employed staff for all fhat they do- Kate Airlie our pastoral worker, Alan Hudson our Facilities Coordinator and Liz Johnstone our cleaner. We are so grateful to God for the privilege of belng part of the church family at Burnside Blairbeth Church. 11 18
Burnslde Blalrljeth Church of Swtland Trustees, Report Icontlnuedl Year Ended 31 December 2025 Property team report. In 2024 we completed drainage improvements on the South East elevation of The Burnside Building. This allowed for investigatory and remediation works to be carried out in the office space next to the elevator (The Quiet Room - previously known as The Dungeon). Water ingress had been found coming through the walls and running under Ihe floor. This had caused some damage to the timber studs and floating floor. The plasterboard and floor were removed, allowed to dry, and then replaced with new materials, including the addition of vents to the walls to mitigate risk of interstitial condensation and moisture protection added to the timber floor structure. Before Finished The Quiet Room is now a great place to have a time of prayer or a space to have a time of reflection or pastoral meetings. The work of maintaining the building at Burnside Blairbelh church is ongoing and largely unseen. Roofing repairs to the main hall roof was started, as well as some 19
Bumside 81al¥bÈth Church of Scotland Tru$tÈès' Report Iconttnuedl year Ended 31 December 2025 electrical upgrades to facilitate external lighting during the winter period when it is dark outside. The facilities coordinator, Alan Hudson, along with John Gordon, a member of the property team. designed and installed a canopy to protect the AV desk in the sanctuary. As a congregation we understand the importance of ensuring our minister and their family live in a manse that is comfortable and well maintained. This year the hall of the manse was painted along with the woodwork being sanded and refreshed. We follow a decoration schedule for the manse and work with our minister to ensure we can fit in with their needs. The flat on Church Avenue had undergone upgrades recently, however, some works was necessary this year. As well as freshening up the paintwork in the property, underfloor insulation was installed to improve the energy efficiency of the flat. Risk Ivlanagement During 2025 the trustees conducted an annual review of the major risks to which we are exposed and, where appropriate, systems or procedures have been implemented to mitigate these risks. In particular, the truslees reviewed the operational risk register which has been prepared for the charily's current operations. As part of a rolling review of the risks faced by the congregation, the review dates are recorded in the risk register and timeously followed up for future review. The principal risks identified by the trustees during the year were as follows- Loss of key staff Loss of key volunteers Inadequate financial reserves Lack of financial giving Lack of compliance with food safety Lack of compliance with data regulations proteGlion 20
8urnslde Blalrbeth Church of Scotland Trustees. Report Iconttnuedl Year Ended 31 Docember 2025 Regarding the risk relating to loss of key staff, a staff committee deals with the care of all staff employed locally by the congregation. The working Of that committee is highlighted elsewhere in this report. Loss of key volunteers will always be a principal risk within the church. In order to minimise the impact of such a risk the trustees regularly review current vacancies for key volunteers. The trustees also attempt to look at succession planning for certain key roles. The financial risks relating to inadequate reserves and lack of giving are addressed by holding a pledge day on a regular basis, usually every two years. We also highlight the financial position to the congregation Ihrough regular updates. The risk relating to lack of complianGe with food safely regulations is addressed by the appointment of a food safety co-ordinator who is responsible in conjunction with the trustees for implementing, monitoring, and reviewing effective food safety policies and procedures. The food safety co-ordinatorworks with church organisations and external hall let users to ensure that these policies and procedures are carried out in a proper manner. The risk regarding data protection is addressed through a suite of documents including a Data Protection Policy, a Data Retention Policy, a Legitimate Interests Assessment and appropriately worded Privacy Notices and Consent Forms. Privacy Notices will be published from time to time in various ways on noticeboards, and in cornmunications issued by the congregation. The purchase of Churchsuite has led to improved and easier compliance with Data Protection regulations and we have now appointed a data protection coordinator to oversee this work. In 2025, we aim to confinue to follow Church of Scotland gUance with reg8rd to PVG training forall fhose volunteering with vulnerable groups Financial Review Members of the congregation are invited to give their freewill offerings to three separate funds which have been created to meet all the ongoing financial ministry and mission commitments of Burnside Blairbeth Church. The three funds are the General Fund, the Local Mission Fund and the Missionary Parlner Fund. The purpose of these funds is shown in Note 14 (Unrestricted General Fund) and Note 16 (Restricted Funds). All members, in accordance with theii membership vows, but more importanfly as a free response to God's love for them, become part of our freewill offering scheme and give in proportion to how God has blessed them. The scheme is intended to cover all congregalional commitments and to avoid the need for special appeals, however, in recent years we have seen the increased need for these. Appendix V provides a summary of the movement in the General Fund, Local Mission Fund and Missionary Partner Fund during 2025. Total freewill offerings (including donations) to the General Fund. Local Mission Fund and Missionary Partner Fund decreased during the year by £17,645 (-6.2%) to 21
Burnside Blairbeth Church of Scotland Trustees. Report (Continued) Year Ended 31 December 2025 £268,053. The main reason for the decrease was the result of not having a Gift Day this year. Last year we had a Gift Day where, excluding Gift Aid, there were additional offerings received totalling £23,078. We have historically held a Gift Day every two years and despite faGing a substantial deficit, we wanted to remain with this routine. Income from our open plate decreased to £2,670 from £4,025. There was a further reduction in giving received from freewill envelopes with itfalling to £8,955 from £9,140 in 2024. This very much highlights the changing shape of the demographic of the congregation. Our freewill offerings are now predominantly received by standing order with 88°/o of the income coming via this payment method, up from 81 Vo last year. The number of donors making an offering during the year redUd by a further 8 to 155 meaning a reduction of 57 from 2021. The average freewill offering {excluding gift aid) per donor to the three main funds decreased slightly from £1,720 per annum to £1.708 per annum, with the 26 elders acting as trustees during the year contributing average freewill offerings of £4,424 per annum. Not having a Gift Day ha5 impacted both of these averages. Total income across all funds decreased by £628 to £400.156. We continued to rent oul our property on Church Avenue and received rental income of £5,630. During the year the tenancy on the property changed which allowed the Property team to carry out some maintenance whilst it was empty. Total expenditure and distributions across all funds increased by £8,444 (+2.1 OA) to £417,329. staff costs increased by £3,107 {+3.30/0) to £95,948. Building and property costs, including fabric expenditure, increased by £4,566 (+4.4 %) to £107,100. The main reason for this is the increase in our Fabric Fund expenditure from £21,948 to £35,7599. In addition to this. we used £4,185 of the National Giving Day Fund for some building alterations. It is important to highlight again the increase in our utility costs as we have benefited, before last year, from low unit costs, however, these have increased substantially making it much more expensive to continue heating our buildings. Other local costs reduced by £2,372 (-9.00/o> to £24,091. Ministry, mission and aid allocations increased by £2,432 {+1.3 % ) to £187.379. During 2025 the General Fund decreased by £12,983 to £12,088. This included a General Fund deficit (after routine year end fund transfers) of£13,673 after accounting for the annual inflationary increase in the fund of £690. Our General Fund balance remains low and with ongoing increased cost pressures in the next 12 months. primarily from increased gas and electricity rates, this is going to remain a continued pressure point. Total income to the General Fund decreased by £21,618 to £226,021. The General Fund deficit was arrived at after accounting for an increase in expenditure of £3,645 (+1.6 % ) with fund transfers of £9,110. The fund transfers decreased by £21.746 due to the sale of the Blairbeth building and how the funds from that sale will be used. The sale of the Blairbeth building was a difficult one wilh the sale process handled by the Church of Scotland. The funds are held centrally in a Consolidated Fabric Fund and can be used by the church help fund property repairs and maintenance. Income that is generated from the capital balance can be drawn down and used to help cover some of the heat and light costs. The balance available after the sale and associated fees 22
Bvrr*slde Blalrbeth Church of Scotland Tru5tee¢ Fleport Icontinuedl Year Ended 31 Deceinber 2025 was £172,630 with a claim made for £25,972 for 2025 costs and included within the year end debtors balance. The Local Mission Fund is used to finance the employment of the locally employed ministry and mission staff team as well as other associated ministry and mission costs, including grants to the Cambuslang and Rutherglen Christian Reachout Trust. During the year a grant of£10,000 was distributed to the Reachout Trust. Total income to the Local Mission Fund increased by £2,866 to £93,848. Expenditure within the Local Mission Fund increased by £2,866 (+3.20/0) due to salary cost increases, training and support provided to our employees which we are committed to doing. Our overseas Missionary Partner Fund commitments for the yeaf were met in full with £35,000 distributed from the pooled fund. In addition, a further £2,063 of offerings and tax recovery were earmarked specifically for individual missionary partners. The budget for 2026 is summari8ed in Appendix Vl. The total offering budget is approximately £310,763. With regards to the 2026 expenditure budget, Costs have been budgeled based on previous year costs with annualised increases for costs such as salaries and energy. We conlinue to face challenging financial circumstances within both our congregation and the wider national church. We give thanks to God for the resources we received in 2025, We pray that as a congregation we may continue to trust in his faithfulness and that all our financial commitments will be met once again during 2026 as well as the wisdom to manage our resources appropriatelywith the focus being on proclaiming the good news of Jesus. Reserves Policy The General Fund and the Designated Funds (excluding fixed assets funds) represents the free reserves of the congregation. Each year, subject to there being sufficient funds available, the General Fund is increased to reflect the annual level of inflation, as expressed by the retail prices index. The agreed policy in respect of the General Fund is that if annual income received eXedS outgoings, Such excess is available for distribution. However, due to the current financial challenges that the church faces, both locally and nationally, along with wider economic uncertainty it has been agreed not to make further distributions like this. The remaining unrestricted funds have been designated for certain purposes, the detail and purpose of which are specified in note 15 to the financial statements. However, as stated above, these funds are free to be used at the discretion of the Trustees. The General Fund balance at 31 December 2025 was £12,088. Designated Fund balances (excluding fixed assets funds) totalled £80,535. Hence, total free reserves (excluding fixed assets funds) as at 31 December 2025 amounted to £92,623. This represents approximately 4 months of operational expenditure. The Trustees have examined Ihe requirement to maintain free reserves and have concluded that the most appropriate level is between 3 and 6 months of operational expenditure. Hen, 23
BuTn51dE Blalrbeth Chuith of Scotland Tru5tee5' Report Icotttinuedl Year Ended ai DÈtember 2025 reserves are at an appropriate level of what is considered acceptable by the trustees. We continue to monitor our reserves position on a regular basis. The congregation also holds restricted funds which were created under specific terms and conditions. The detail and purpose of each fund is specified in note 16 to the financial statements. Structure, Governance and Management Governing Document Burnside Blairbeth Church is a congregation of the Church of Scotland, is a registered charity. number SC006633, and for the year to 31 December 2024 was administered in accordance wilh the terms of the Church of SGOtland"Unitary" Deed of Constitution. Related Parties The Church of Scotland (charity no.SC011353) is a "designated religious body" under the Charities and Trustee Investment (Scotland) Act 2005. As a result, Burnside Blairbeth Church obtains certain exemptions under the Act. However, while the congregation is under the authority of the Church of Scotland General Assembly and Glasgow Presbytery in matters of a spiritual nature, it is financially independent. As a consequence, no related party transactions with the Church of Scotland are shown in the financial statements. Organisational Structure The Kirk Session, which meets six limes a year, is responsible for spiritual matters and for oversight of all aspects of congregational life. Certain responsibilities of the Kirk Session are delegated to the various remit teams, including the Finance Committee and Property Committee, as appropriate. Recruitment and Appointment of Trustees 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 considered to have gifts of spiritual leadership and pastoral oversight. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Trustee Induction and Training All trustees have been supplied with literature setting out their obligations as trustees. In addition. new trustees are supplied with an Induction Pack together with the publicalion, "Guidan for charity trustees" issued by the Office of the Scottish Charity Regulator. As appropriate, trLtstees are briefed on new legislation and developments relevant to the charity sector. 24
Buynslde Blalrbeth Chuich of Scotland Tru51ee5' Aeporl (Continuedl Year Ended 31 DÈ£ember 2025 Trustees The trustees serving at any time during the year and since the year end were as follows.. Elders seNing the congregation on the Kirk Session and acting a5 Trustees Marion M Boyd Catherine W May Alan R Robertson Andrew Campbell Marjorie McLennan Jennifer A Robertson Irene Craigie. Sandra M Monaghan Carolyn Sampson Leigh M Galloway Helen Morrison. Amy Samson John C R Gordon Charles M Neil Andrew C Telfer John A Hunter. Una AD Neil Alan S Thomson Kenneth R Keys Eileen Packer J Andrea Thomson lan Macdonald Charles B Patterson William T S Wilson Christopher J C John Redshaw Gary B Wylie Mackintosh Lesley NM Mackintosh 'John A Hunter resigned as a Trustee in November 2024. 'Helen Morrison resigned as a Trustee in November 2025. 'Irene Craigie resigned as a Trustee in February 2026. We give thanks to them all for their service as Elders. Prlnclpal Offic6 B8arers Minister-. Session Clerks: Rev. William T S Wilson Leigh Galloway and Gary Wylie Andrew C Telfer Treasurer: Indepondent Examiner: William Vernall CA, Azets Audit Services, Titanium, 1 Kings Inch Place, PA4 8WF Rafer8nc8 and Administrative Information Charity Name: Scotland Charity Registration Number: Church of Scotland Congregation Reference: Principal Office: Burnside Blairbeth Church of SC006633 160844 2 Church Avenue, Burnside, Rutherglen. Glasgow G73 5BX 25
8urnslde Blalrbeth Church of Siotland Tru5tee5' Report Iconrfnuedl Year Ended 31 December 2025 Trustees, Responslbllltles In Relatlon to the Flnanclal Statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each yearwhich show a true and fairview of the state ofaffairs of the charily and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to.. selecl suitable accounling policies and then apply them consistently. observe the method and principles in the applicable Charilies SORP. make judgments and estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and prepare the financial statements or) the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investrnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevenlion and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governing the preparation and disseminalion of financial statements may differ from legislation in other jurisdictions. Appolntment of Independent Examlner William Vernall C.A. of Azets Audit Services has been appointed to act as independent examiner to the charity. Approved by the Trustees and signed on their behalf by Session Clerk ie June 2026 26
Burnslde Blalrbeth Chyrch olscotland Yew Endod 31 Oecember 2025 Indèpondont Examln•rf• Réport to tho Tru810•8 of Burn8ld• Blalrboth Church of Scotland I rewrt on the accounts of the chanty for the year ended 31 December 2025 whbch are sel out on pages 28 to 45. R68pèetlvo rn8pon81blllt1 ol tru8t•o8 and examlner The charily's Irustees are reswnsible for the preparatn of the accounts in accordance with the terms of the Charities and Trustee InvestnnI {ScoUand) Act 2005 and the Charitie8 Accounts {Scolland) Regulalions 2006 (as am8nd6d). The charity trustèes consider that the audlt requirement of Regulations 10(1) (a) to (c) of the Accounts Regutations does not awy. It is my responsibility to examine the accounts as required under secllon 44(1) (c) of Ad and lo slate whether partlcular malter8 have come to my altenllon. Basls of Independent examln•Vs statament My examination Is carried oul in accordancè wlth Regulation 11 of th8 Charities Accounts (Scollandl Regul8tlons 2006. An examinatlon Indudes a review of the accounting records kept by the charity and a comparison ofthe accounts presented wilh those records. It also Indudes consideration of any unusual items or disdosures in the accounts and s08ks explanahons from the trustees conceming any such matler8. The procedures undertaken do not provhje all the eviden that would b& requlred In an audit. and con88qu8ntly I do not 8XW888 an 8udit opinion on the view glven by the accoun18. Independent examln•fs statem•nt In the course of my ex8mln8tlon, no matter has comè to my 8tt8ntlon'. which gives me reasonable cause to believe that in any material respect the requirernenls.. to keep acwunting records in accordance with Section 44(1) {a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and to prepare accounts which accord with the accounting records and comply bwth Regulation 8 of the 2006 Accounls Regulation$ (as amended) have not l)een met. or 2. to which. in my opinion, attention should be drawn in order lo enab a proper ur¢derstanding of th8 accounts to be reachéd. Wllllam Vernall CA Azo18 Audlt SeTvlc08 Tltsnlum, l Klngs Inch Plo¢e Renfrew PA4 8WF IQ Junfy 2026 27
pi l * r4 ¢ry P4 b¢ A t) ui>
Bui'nside BIAiL-beili Churcll of ScotlNiid BlAll¢e Slietl A5 Rl 31 Dcctinl)cr 2025 2025 2024 Note Flxod as5Cts '1'8n¥ibl¢ fixcd a.i$ets Inveslmeyits 580,000 580,000 2,617 2,481 582,617 582.481 Curjyiil A55els Dcblors Shoit'ferni Deposits test Bearill8 BlJ)kA¢¢0UlllS Casli oil hund io 42,464 98.485 L6,541 95 12,999 96,528 42,770 95 157,584 152,392 Curieiil Liibilitl¢s Crediiois.. aiiiouiils falling due iviiliin one yeai. 64,176 Net Curr¢D¢ As$¢ts 93,408 110,581 Net Asseta 676,025 693,1)62 Fullds Unre511i¢d gelle fuud Uillcstrictcd desigJ]alcd fuiids Rcltrieied funds 14 15 12,088 660.535 3,401 25,071 660.866 7,125 io TotAI Funds 676 025 693 062 The fijiaiicial statem115 iveT¢ apprtsved by the Kirk Sessioji on 18 FOL" ai)d OIJ be]ulf of the Truee8= 2026. eè Gary Wylie S¢55ioJI Clerk Andi'ciy C T¢U¢r I'i'eRsuicr Tlie nores on pa8&$ 10 to 45 art integral iiait of thcsc firt2ncial slatcincnts. 29
Burnslde Blalrbeth Church of Scotland Notes to Flnanclal Statements Year ended 31 December 2025 1. Accounting Policie8 1.1 Basis of preparation and Stat8m8nt of Compliance The financial slalements are preparecl under Ihe hisloiical cost convention with items Cognised al cost or transaction value unless otherwise slated in the relevant Notes lo these financial slalemenls. The financial s18lemenls have been prepared in accordance with the Slatement of Recommendod Practice.. Accounling and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard 102 {effeclive January 2019), Ihg Charities and Trustee Inveslmgnl (Scotlandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006. The principal am)unling policies opted in the preparation of the financial statements are set out below. The charity meets the definition of a public bfjnefil entity under FRS 102. Tho Iruslees consider Ihal there are no material unrtaIntieS about the charity's abilily to Continue as a going concern. 1.2 Fund Accounting Funds are classilied as either reslricled funds or unreslricled funds, defined as follows. Reslricled funds are funds subject lo specific requirements as lo their use which may be declared by the donor or with their authority or created IhroLtgh legal processes, bul still within the wider objects of the charity. Unreslficted funds are expendable al the discrelion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked al the discretion of Ihe Iruslees for a particular purpose, they are designated as a sepaTate fund. This designation has an adminislralive purpose only and does not legally reslricl the Iruslees, discretion to apply the fund. 1.3 Income Income is recognised when the charity has entillemenl to the income, il is probable that the income will be received and the amunl can be measured ieliably. FOT legacies, enlillemenl is the earliest of the eslale account being finalised, the dale of receipt, or where there is sufficiènt evidence lo provide Ihe necessary certainly that the legacy will be received and the value can be measured with sufficient reliability. Legacies are ¢rediled to the relevant fund either in attordance with the wishes of the donor or as approved by Ihe Kirk Session. Tax recoverable on Gift Aid bul not received is accrued al the year end. 1.4 Donations Donations afe re¢o9nised when the charity has evidence of enlillemenl ta the gift, receipt is probable and ils measurement can be measured reliably_ Enlillement usually arises immediately upon receipt, however, in the event that a donation Is subject to Conditions that require a level ol performance before the charity is enlilled lo the funds, the income Is deferred 8nd not recognised until either those conditions are fully mel, or the fullilmenl of those conditions is wholly within the control of Ihe charity and il is probable that those conditions will be fulfilled in the reporting period. 1.5 Interest Receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliabty by the charlty. this is normally upon nolificalion of Ihe interest paid or payable by the bank. 1.6 Tangible fixed assets The charity has the rvJhl lo occupy and use for Ils charitable objects certaln tanglble fixed assets, Including the Church buildings, vested in the Church of Scotland General Trustees. No consideration is payable for the use ol these assets. Expenditure Incurred on the repair and Maintenan of these assets is charged as expenditure In the Slalement of Financial Aclivitles in the period in which the liability arises. Btjildings owned by the congregation are revalued at market value on a iegular basis. Fixtures, fillings and equipment aTe written off In the year of purchase.
Burnslde Blalrbeth Church of Scotland Notes to Financial Slatements Icontinuedl Year ended 31 December 2025 Accounting Pollcles Icontlnuedl 1.7 Investments Fixed asset investments are staled at market value al Ihe balance sheet date. Unlealised gains and losses represent the dSfferen¢e between the n)arket value al the beginning and end of the financial year or, if purchased in the year, the difference between Cost and market value al the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. 1.8 Taxatlon Burnside Blairbelh Church is recognised as a charity for the purposes of applicable laxalion legislation and 15 therefore not subject to taxation on ils ¢harilable aclivilies. 1.9 Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commitb'ng the Gharity to that expendlture, il is probable that selllement wll be required and the amount of the obligation can be measured or eslimaled reliably. Liabilities are measured on recognition at historical cost and then subsequently measured at the best estimate of the amount required lo sellle the obligalion al the reporting date. The exception is that rtain financial instruments fflust be adjusted lo their present value,. these Include financial liabilities estimate of the amount requiTed lo sellle the obligalion al the reporting date. The exception is that where selllemenl is deferred tor more than 12 months after the reporting dale. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance cosls are allocated or apportioned lo the applicable expenditure headings. 1.10 Expendltu¥e on ¢harltable actlvltles Expenditure on ¢h2111able actVilieS includes all costs incurred by the chaiily in undertaking aclivilies Ihal further ils chaiilable alms for the benefit of ils beneficiaries, including those support costs and costs relating lo the governance of the charity 2PPOrtioned to charitable activities. The costs of charitable activities presented in Ihe Slalement of Financial Activities include the costs of both direct service provision and the payment ol grant awards if applioable. 1.11 Governance costs Governan ¢0sls (which are included as a component ol support costs in accordance with the SORPI comprise all costs involving public ac¢ounlability of the charity and ils compliance with regulation and good practice. These costs include those related to constitution and slatulory requirements, external scrutsny (audit or independent examinalionl, strategic nnagernent, and other legal and professional fees. 1.12 Irrecoverable VAT Irrecoverable VAT is charged against the expenditltre heading for which it was incuried. 1.13 Penslons The pension costs ¢harged in the financial statements represent the conlribulions payable by the charity during the year. 1.14 Cash at Bank and In Hand Cash al bank and cash in hand includes cash and short term highly liquid investmenls with a short malurily of three months or less from the date of acquisition or opening of the deposit or similar account. 1.15 Creditors and Provlslons Creditors and provisions are recognised where the charity has a present obligalion resulting frorn a past event that will probably result in the transfer of funds lo a third party and the amount due lo sellle the obligation can be measuied or eslimaled reliably. Creditors and provisions are normally recognise(J al their settlement amount aftei allowing for any trade discounts due. 1.16 Judgements and estimates In preparing the financial slalements, the Trusle@s are required to make eslimales and assumptions which aff1 reported income, expenses. assets, and liabilities. Use of available inforfflalion and application of judgement are inherent in the formation of estimates, together with past experience and expeclalion8 of future events Ihat are believed lo be reasonable under the circumstances Aclual results in the future could differ from such eslimales. 31
tn Tr4 pl OC 40
'e.Ir cnd¢d 31 Dctembei'2D2S 2111$ 2025 2024 io 2024 NoS I Appe1X Gthernl IJcslKwgtul G¢TrcrAI N•M6.1 12S.322 2.500 13fj822 12E.322 59,057 187,J79 121.ubx 62.879 63.879 fi2 . 79 IA4.947 OihctllllS510Q Qutitrach andAidalloutions 56J57 I,(0 122,fjf locMlsMJJc&sis Vabes stt17L fiESand n3tional insurance èto&2 9.770 78.447 88.218 5.667 2.064 ¢514 207 7593 84.207 5,416 1,844 1.374 TiaveIlii and ollierexwi%s 2.034 30 12.lQO 83,PA8 95,948 82.356 Ilc4tingand lightiTrg 31.769 31.769 32.485 31485 Il423 7.157 Waier chniges Organ flindexllr¢ 874 874 32.E4& 35.759 4.185 21.240 7.483 7W2 21.948 7.483 16,636 OlId11 work.N10Thl Giwng Dayfund MailitR[Clid 5crYircct Cleanin¥ 17.695 16.636 1.244 MnhSQ I I Chur¢hAv¢nu¢ 3N57 3.057 2.&93 2,893 67.IS6 17.031 107.1(M) 73.11 28.729 702 0er1D¢Iets CliildrenswoiL. YOU1h,0[k 1.799 1.79) 1.897 MifisiDn<ind oulr&Trch Adult nurtNre pJoinl fAT¢ I83 1.304 3.J64 ljlg 1.304 Churcli lSIc CQ515 andCDpYtt liience Church flois£ts 2.755 2f 2.755 2fj6 202 202 CHlering iÈa. caftet Gthild cosis 1,854 1,854 {J31 6.521 0.?66 Pwinliii¥ond 51Jiliery slasY5md audiovi5ualequipmvnl Ixri¢ecosls IJ05 1.480 1.48Q 1,629 5th) 1.629 Telep1nes. e-1 ond Wbte TV LIC¥)Jices 2.081 346 2.081 346 274 274 Ftsod hygiene lknak. chary5 payroll buiewi 720 720 1.841 03 1.904 1.488 1.880 1.3 75 227,1184 37,531 414,$19 214,149 30J58 IS2.27¥ 406.785
rn%5de Lllilrbe1hC¥cffjl5¢4¢ld Yei'oMd¢d Jl tltteMiber2025 unrntrlcd RtrIr1ed oiiornI ppcnaiK ChurcbofsrIGI8GTUWcOtstbDt J20.815 I2015 lQ&7J3 tri.73J Glaw¢SbYry4url 7.507 12JJS QenttAifudi$tfftIl 2.5 10.0 lo.0 37,Q03 37.065 44J25 8ciipiui0unlisrO1l& HoltyoIslp 1.070 450 &425 2.101 &104 50 . 5? 59457 JfjA)7 133P63 63W79 IN947
Your 31 1)eetnibei' 2015 6.2 5IAff tot% Anil niiiiihei Numihei. of ¢mtTrloJ'tes TIKaverllge iiionllily Iiiiiiib¢tof¢is11)lo)re5 (iiicludig Inisiee5) duriiigthe wr. calcilled on iljc b1% ora hc&d (Dunl. folloivs.. 2025 2024 Niimb¢r PRsiorRI Carc Ipart-iiiiiel Coiiiiiiiiijily Oiilrea¢l4 Cliildr¢ii¥ oiid yo111 I)e10P7enl -"ll¢ililies Mungenicnl Cleanin8 Ipart-iittiel Emploviii¢nl costs Unre.4trltted 2025 Z025 1025 2024 CJeJLerAI IVRge5 salHri WaEeg and salaries 9,770 {01 76,734 86,505 83,145 1,062 IV#Kt5. $AIArit$ Athil social 5ttiirily to$1$ 9,770 78.447 88,218 84,207 Pen510ll tosts 295 5.371 5,667 5.416 'IoiAI tthiplovment tOSts No einploiyc rcceiycd rcinuncl1O of ovcr £60.10 in IhE ycai12024. Iiil}. nil Lniployci8' lia11la1 insiiraiice, pensi) And Iivusijig and lonn luiid. Milli%lcFS' siipcfjd5 9rc poid iii accordancc iyiili Ihc iialioiial siipeiid scale. iyhicli is related YearS ot'servitt for Ih#yeaTiindcr Tevieiy Ilie miiiimiini stipend ivas £32.4J3 (2024.. £30.1351 and the til11UM slipeiid llli the filtlL sbSeUenl r$I Ivo5 £39.856 (2024: £38.8841. Gifts lo Ir1151cf5 staff ure4t1.1£tCd TDtal 2024 Dt51giiAf¢d Lettviiig prlMli7 gills.. 1,374 lJ74 36
]3iitryislile Illalrl)eth Church ofsco¢laTr Y¢ai' ¢Diled 31 1)ce¢nil>tr 2025 Jkik2lysis of f¥pentiiliire 0.3.1 rll5tee I'emunciAtion anil i'flmted party tr%nselloJks li£v. IVilli&iii Wilsoll, tlliiiisler ofBLiThside BlJirbcUI Chuia), iji 1115 riipncily Icacliiiig cjdri ar15 a$ Iriislee ofilic rlwils.. l-le is paid dir¢cily bi. Ilic Cliurdi vfsruilaiid. Hu1%v¢r. he a150 r£cciv¢d TciiiibilAil)I of cxpeiises I(l.1d lol&lli118 15,092 (2024.. £4.6571 iiicliidittE COU11 lax. Duriiig llit y£Br lolal fiee4%'ill olTeTili8S (ex¢li18 speciiryl otYeriti8s1 in¢liidiiig 8in &id lax of£i,12,749 {2024.. £150.214} vas donai¢d 10 Ike coiiÈreEallo froiii the 26 ¢ldLr.%12024- 28 ¢ldcrsl Rcliiig Inisie¢5 al Ili¢ y¢Hr ¢i)d. Thc charity opcraics a defiEd conlributioii pensi7 xhcrne in SpeCI orrovrin¢mb¢rs ofst4Ltr. The Khcm¢ 01)d ils 55cIs &TC IiEld indepEndcJiily. 37
Biirnslde illalrbelh Chureli of ScotlAnd YERJ. cjiiled 31 DeCeIbEr 2025 'rotal 2Q24 Ilulldlngs 8, TAii¥ibl¢ Yix¢d A5StI$ Viltiation Al l Janiiary 2025 580,000 580,000 580.000 Al 31 Ikceinkr 2025 580.000 580.OIN) 580,(100 AccWillIateII Dei)reciAllon At l J1)Y 2025 Charge foryear At 311)¢ttiiitKT 2025 Nel Book Vfiliie At l Jaiiuar), 2025 58Q,OOD Al 31 Dettmb¢r 2025 S80,000 580,000 S80,OOD The buildiiig% inLludcd Trboi'c £omprisc Ihi licrilablc w0rIl¢S oivjicd by Ihc t1]gr¢glI0Ji. iiaiiicl}' Ilie niat)5e al 59 Blairbclli Road. Bui'iisidc and thc dlvcllillg IuSt al I I Churcb Av¢iiu¢. Bunisid& Boil) pioptrli¢5 Iiwe h¢ld curt¢iil lil-k¢t valu¢ ai De¢¢iiib¢i 2025. 9. Flled A8Stt Investments 2025 2024 Markei valiie al l JaniiAr5 2025 Unrcaliscd gain I (loss) on revaluation 2.481 1.16 2,360 M&rkcl Yaluc al 31 DcccJ]ibcr 2025 2,617 InYe51ments at C05t 31 DEcemb¢r 2025 1,222 1.222 AnAIysi5 of Iiivesti1its'. MAI'ket Vilue Unlts Cost 2024 Cliureli of Scotlaiid Inve51or5 Tru51- Groiytli FuJ]d 200 loo 1.376 1.276 Cliui'cli of ScotlADd Investor5 Trii$t- Inconie IliiJJd 109 1,122 1,241 1,205 All inVL41rncnls arc hcld iviihix Iht LJK. JA
Y¢ar eTr(le(1311)ccc1h¢r 202.S 2025 2024 JD. Debtors Gift aid lux CoNrable l)rtpa)wienl and iccnd income $,539 6.898 42A64 12.999 due i%ilhin 2025 2024 sclaI offcrings attd (lonalions held for rlri¢l¢d T1.¢ ¢redilors Ac¢rual8 12,404 7,190 44,582 5,922 9,713 26,177 fA,176 4111 12. AiiHIysi5 of Net A55ets beYet ifuiids TotAI Fund5 VJircsti'i¢led Resli'LcI Triinds TOIRI 2024 Desi¥i)#ted riix¢d A55cIs Ii)vc%lmen Curreiii Assets Currtnl l.iabilili&% 580.(M)O 580,000 2,617 IS7,584 164,1761 580,OQO 2,tSEI 152,392 2,617 13,188 112,4041 61,861 151,7721 110,525 Nel Assets 1131 De¢eli)tl. 2025 12.088 660,5J5 3,401 676.025 693.062 Totil Uni'elrlcttil 2D24 rLxcd Asscls InStmentS Cul'l'i{ Atiscts 580.000 580,000 2,481 152,192 2,481 10,566 15.9221 60,960 135.8891 80.866 Net 1l55¢15 ¥t 31 DrLrnbri-2024 25,071 660 866 7,125 693,062 13. Volurtieti¥ 1¢ congre8alion henEfils fraiii the £anlribiilTDn inxde by vallil¢Cr. w'h¢J Eiv¢ IhciT lin* And iaknl% ivillingly fnr th¢ b¢ncfii or Illc Cliurcli.'IIK of¢Ongli{m7al lifc ii'liicli rcl). 011 IlJBconlribiiliiKL ofN'oliinleEfs ure iiiaiiy UT1 Yarie41 In117 4)fihe activity iyoiild be iinable io ¢olllinite ivere it noi forihe rymnniilmcni shmvn. J9
2014 Offetings 'I&xTCCDYetalA¢ IB2,324 44.404 40,9B3 204,297 226,729 14acics donAIioJTrs 2.205 'I'tAl donatio] Aiid legarltS 206,502 228,379 3,3J7 3,692 12.4 2,2)0 4,357 12.673 226021 247639 NatiOn81 mifji$iryandmissi¢ii & wi&r%voYk 130,822 I22,8 Local c051S 12.1(N) 10.485 Illlilding& pr¢>pcrtycoMs 67.156 7J.104 Other ILKPI costs 17,tK%S 18,491 I'Dlal£xpeuditUTeon ChirilAblc irtiylliti 224 149 GovernTrre rSts.. TThdeyEndtiil s fe 10 2 1(Kl Ntt ltfjmelloxptndlliirtl TrRnsltrs blwetN fiinos To Youth Iloliday Sponsorship fund lo l.'nbric fund To Cwpcl fuiid 14501 131.W51 11,(x]01 11.(wi (2.2SOI rroDI Rodger MemDrial C.hilth¢rfs Cliib Fu From Ilrl¢ii tlarbour M¢morio1 l 1 rwii Kiik Segsitsh Mii¢doeli TruThl 127 1.946 Toil IY%iLsfers bthi'ocD funds 112,9831 I9.4) TlltHI fiiiids brou&lit fon*nl 25,071 345)7 I'Trlal funds Pllrp05c ofu51T1¢Ed Grnrrxl The F0, iogcihcr ivith thcT)¢SipWd f4uttds le111Bthc F4lXtd Ass¢i$ shown in nM¢15. rcproyrlt t fw¢¢ r¢5¢rv¢soflli¢ iongr¢8allQtL'lkn¢ Irusi¢¢s ort frw 10 us¢ I16¢n¥tlI l.'unO i# tlIrthcraNxofl obj¢cii¥¢ 40
Iluiiijide blnirbEih Lliurtli ofscotl4nd No¢¢$ io le•n1lnEd) Yc4rende&31 Dttertibtr102S con11¥1rHliDThS Or¥fin CfiTPEt Fund TolMI 202$ 'rDtnl 11114 nd Dx Fund InEDme Ironi.. Iiirrmin% r¢snurea fMlliEcTh¢ri runrfs Vdunthryincome lnvcSnQnt1n[orn¢ 702 423 285 396 1.8Q7 218 ro50urcu eli2r4tAble octivltlts 25.972 25,911 27.779 Tolfjl inroiiiing ry5Durc 26h74 423 285 396 2.048 Expcllditure nil: Ct LTrfgcnctlllin¥ Chditiiblcaclivil 32.8q6 SW 4.185 30J58 5(K) And IDSStJon sny%meAts 77 285 396 NEI G8i11s11105scs)011 BSSE15 77 285 196 TrHvsl¢rs bvlwrc Iiinds Froml(10)8eneral fund 1172 2.29) 9,422 34,253 I'olAI IrAfisfeN bciwcen 2.250 34.255 et mosentpiil IR t•1 101 285 1,396 s,3 Total fund¥ brouBknI fonY41'd 36.500 ID.488 6.099 14J18 580.0(p) 6M.866 654.921 ToiHI lunds carrkd fDTwiThI Y6.500 12.662 676 VAbrlt FuNd Flld Fund Fund DA 2024 Ilicll¥ iesoiirte$ Ironi 8tneTAkd fil5 Volunilry IIILonie Im.Men1 income JJ? 469 2,048 Exptndilurcon.. 21,246 1,629 7.483 30.J58 I53 on li1vlellts 337 469 Ntl Gainsl(losses)oM 337 469 TrAnifer5 brtCen 2250 I.ODD 'I'otRI trnnsfe bclwLTh Cund 50 10.soo 26.
J7 1,469 17,485) 2D.344 I267 5.943 'rufnl bToii%hi forw•r 9.367 6.362 6.6l)9 58Q.ty)O 66U.866
Ilurosld¢ ]118lJ'btlli Chuj'cli ofstoll#nd Ytxr endfd 31 Dcccniber 20LS l.$. Ilnrcsti'iitcd I)VAlEted IUNdg Icontinuidl 'Abrl¢ Truii¢J R¢p8r3 and impro%rm¢Msio fibri¢ andJwopffiyar¢ chirgcd lo the l.'ghrlB14]n Atthc cnd of thgycar 1% m&dc to il fabric fiimd to bring fiiDd level 411) is deemed sufftciejil lo lId projeued futiire rei)Airs aiid lnlljnleiiacC TlicComrniIRI1ol Fiilld is lield lo fin8iice pcdii[eon Ttem5115ed forcommiiml¢ion. in¢liidiiigihe pl1r¢hQf printtrs, photocq>iefj C1)mlS, Hudio Vi1&7. 5ouiid desk. oiliEr offiree4uipintsl. OryAm Iliim[I TiieOr8aii Ftind is lield 10 fin•ii¢e major rtpairs 10 the or8att incliidtngiheoveyhalll of Ihe oryn. 'Ili¢OisHii Fil 15 IIDI drbiwKd lo fiiiid twiliwoT 11111¢ SlFillVIl nininluia11C CHrDtt ifuiid 'Ihr CRrprl Triiiid 15 hdd Iv fJiiuiic¢ lh¢ i¢plarrinriil vf Ilis¢nrp¢l in lh¢ seiiciiiBry ofiiit 14iin15ideChur¢li 111118y bc used Its oiher (ioor cowiiwaDd carpas. Flxtd Asstts Fiind IIE FiKed Assets Fulld hfis bEa] sel ioliold Ilie fid &sseisofthe Ltharity. Tlie li#ithbl¢ prOleS by ongr¢8DIiDII. liTEElY llie1&sCYis9 Blairlth Rofid, Biinisidc llnd Ihcd1IIil18hUusC al I I Churrli Avcnii4 Bu[1d N#iiottal Glviiig Dy fiiind Til 21, IIK ¢l)ur¢l) parfi¢ip**d iii Ih¢Cliiirdiof8trflattd Natioiial eillllil8lliy. This ilas alb opportllijiiy for CE1clOnS IDillRkc 8ifts 11.liidi could IK t15cd foT nny pU[W as loii&a5 il In£1 Ih¢ir¢l)ariiabl¢objeLliiw. Tlit gifts rt¢eil'ed ItIll sewiea Mi 11 Iksiwillied fuild 10 alloiy Ili¢ ¢vn8re8Hili lo Nse Ih¢ye for siic¢if¢c WOJWLS ui ils local c0jiulluIIj'. 42
Ytnrtndtd 31 Dtcehiber2025
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BursIde Blaii'hetlh C.liui'ch of ScotlAnd Nott$ to D'irtRIi¢ig1 StAlements (tontlijiied) YeRI' eriiled 31 Deceinbei. 2025 202S 2024 Finxiicial Ass¢ts Finaiicial a8sel.8 mc8siir¢d at fair vi&lu¢ Financial assets iiiea511red at aiiioi-lised cost 2,617 157,584 2,481 152.392 160,201 154.873 FiancIal Llab51111es Finaticial liabiliti¢s JneasuiEd at ainortised cost 64,176 41,811 Finanrial a55cls me&suT¢d at fair valuE inrludr illvr5tni¢nt5. Financial assels mefisiired at Amorlised Cost iiiclude cash at baiik. short terin deposits and oih¢r debtoiE. Financial liabilities me&sured at amortised cost iticlllde her creditors and accriials. 45
DuviJsldÈ Illxli'bèth Churoh of StotlAnd Tlie fullowirtx pii%e5 Ikoi foj'in i)fti't of Ilit slatulory acfounl5.
Ilurnsl(le BIAlI'heth C.hiiYeh ofscotlAnd 1'tr rjidcd 31 DL'cciiil>er 202 Ani11ysl¥ thf bAhric Ipiin(l & C'oinmuthitfttioii f411rf l+Jxpenditiire Fuii(18 GenerAI Fuiids 2025 2024 De$ignAtt(I E50ilcr pl1( repltment Sioii¢ poinling and Iwf rcpairs Crechc aiid qiiict rooiii d&iitpiiess Soiind Desk canopy ivldthvnli8his Pluinbiiig Ilpgr GL.1.[al lli4iiIiic'nanc6' r.leclricnl Up8rnd¢s Main I..ntran l)oor Replacemenl I'AicTh¥l l.ighiinE Chair aliciutions M%?Iti Hi?11 Giiiiei Ouilei Slab ievelliiig aiid replRceineiil 1.494 .494 4,305 7.396 183 650 2.984 1.38S 4.200 1.46 1,419 702 2,307 4,305 7.396 183 650 2.984 1.385 4.2QO 1,46% 767 1,419 .593 650 647 BlairbÉili.' Geiiernl niwnl¢nBnc¢ Roof & 8toii¢ Rq)piis 2.7%5 1,800 624 1,800 624 Replacen)eni cottktt JI Cljiixli Aiiitie Replateii*fji lyindV$ l)ecY)riili Cjenenl nl&ryintenartte 2,100 5,752 2.100 5.752 32 46 21.Y411 CollimuI£All0j7S Futi Micropknnes & AdtOrS 500 51K) 1.629 .$00 1,629 33J46 2,914 36,259 23,577 46
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Ilurn5L(IE Blaii'betli Cliurcli o(Scotlaiid YeAI' eniled 31 December 2025 AppentllK IV AYri4g¢ fJ'¢ewill offet'ii)g5 lin¢likd¢s 0(feJ'iii¥s lu GtILei'ftl Fiilld. Local MTr551o fiuiid & Mi551011ary PAI'tllei' Fund) 2025 2024 Total Freeivlll Offtj'lngs (net of gift ai(1 and txeliidlng open plate & Ilon#tlons) £264.683 £280.440 No. of Mertibtl'5 340 361 Avei'age SLiinLial offei'lng IiEr member (iiet of Bift %i(11 £778 £775 Avei'agt montlily offerlng pei'menibei. £64.87 No. of DonoiY' 155 163 Av¢rpgc Hoiiual off¢Ting prr Ilfjnor {iiet of%ift ntdl AverAg¢ l011th[Y offerlng iier dollor £142.30 £143.37 * Iii¢luded ale a Iiun)ber ofdonors ivho are i'egiilai. Ivorshippers and part of the Cliiirch felloiyship, bui ivho are not roj'mal H]en)bers ofilie coJiwEgalioJi. Fiieiyill Offei'ii)g5 donated by i*mHining tru$tee$ (ll¢t of gl(t 8ld) £1 15,029 £124,231 No. of elde Actli As Irustees 26 28 Average ulTei'ln¥ Iior Tru$t¢t £4,424 Averngc mtsntlily offtrlng pej. trustee £368.68 £369.74 49
rJJslJ¢ Illnli'ljeih Chiireh ofs¢oilth# I't#i.eiidl 311)ectnibei' 2021 AnAlysis ofhiovemt]kl In hlAln 14unds GeeThI fiiind Loeol Mi$sioii fill & hlissiollnry Pfii'lner Ilni'tAtritt¢d Gcnerthl IAbcal Mi5510ll Pnrlll¢r Totnl 2025 Totgl 2024 lThromo from.. DO#110 leRafies oireringg & doThAIioiis .1 Ax recovEr&bl 163,314 40,983 77 J6d 16,482 31),941 6,164 271,619 285,698 63,629 67,050 204,297 93.846 37.105 335,248 352,748 Leg&cies Oilier thnalioJ15 2,205 2,205 1.650 I'otal donxlon8 ItEatles 206,502 93.846 37,105 337,453 354,398 3,337 3,692 12.490 3.337 .7,715 12,490 2,230 4,395 2,673 Tni't5tm¢nt ineom¢ 21 'I'olal ItLcomt 226021 356 996 373 696 Exptndlture on.. N&liDngl illini51ry Diid tniS5ipn & iyidcr ivork 130.822 10.000 37,063 177.885 167.068 Loei)I sluiTcosis 12.100 83.848 95,948 91,467 Buildiiig & propcrtytosts 67,156 67,156 73,IV4 Oihtr local cosis 17.(X)6 17,069 18,567 Tolal oxyerJdilur¢ 227,084 93,848 37.126 358,059 350 200 CToyei'AnQt costs.. Independe1 ex*Thinor'5 fee 2,810 TruTr$fcr brtii'ecn fundy To Yoiiih Holi(lay SnSors171P Furtd '1 o I'ahrsc fiind To Colnnili1cl1OTr5 fund I'TOni Rodger MenioTial Children's Club F¥ttd FiuIn Ili'lLii Buibvui fvleiiwiiol FtsLd rroim Kirk Sessioo Miii'do¢li Fund 'I'o CarpEt fund 14501 16.1721 131.005} (2.2501 12.250) 185 1,185 18 127 1,946 11,000) 11,000) 12.2501 127 11,(K)o) I'otal transfers behb'ttn fiknds Net niovomont iii fiind 112.983) 10) 112.9811 {9.4661 Tolnl funi15 bioiiglil fo1.rd 25,071 25,071 34,537 TotAI fun(Is cHI'ried fotv¥iil CDiisolidRte(l Fib¢ BIlAM¢e- 172.630 125.9721 146,651 1knlaiiccatHi¥li 11 nd iectived poli ytar ead Ijalal¢VmI11bl¢ l¢r drni%%k>w 50
Iliirnsido BIAlI'belb r.liiirclJ Df StollHnd YcHr ¢JIdC 31 D¢mCr 2025 2026 Budgel Ceiierl Iliind, Local Mi55ioJI Fillnil & Mi$sioiIAJy P&i'lner liund R¢51ri¢lvl Re51ricled G¢R¢rMI Mis$flJli ujid Pnrlncr BudgEI 2026 Aetit91 2025 Intomt from.. Don411011$ 4nil I¢Keft$ Off¢riiiBS & dwialion% Tfjx recoi'ei'able 200,075 46.500 80,321 18,482 30,367 6,783 310,763 71.765 269,556 63,629 246,575 )¥,803 37.150 382.528 333.185 Legacies Other donations 1.000 I.OOD 2.205 Tolal Ir¥1£5 247.575 98.803 37.150 383.528 335,390 3,(K)O 1,000 9,(XJO 3,(K)O I,wo g,(K)O 3,337 3,715 12,490 Otlier ill¢01¢ I'otal illCDine 260 575 37.150 396.528 354.932 Nrtionnl ministry atd mission & iyider ivork 132,525 12,000 37.000 181,525 177.885 LDcal slllfYc0515 12,600 86,803 99.403 95.948 ljuildiiig & propErty CQ515 72,750 72.750 67.156 oitr loeal 18,667 150 18.817 17.069 Totgl expendiliii'e 236 542 372 495 358 059 Governance co8ts: liid¢yenil¢nt ¢xamln¢r'J fcc N¢1 incom¢ I(cxp¢iidituI 21.233 Trfy115fgr$ b¢tM'¢en fuJJd5 Tn Yoiilli Iloliday %poiisorship l.lind 'fo l.'abTiC fund To Coiiniini¢otioI fuiid rTOM Ilodg¢r Mcm()rilll Cliildren's Club fund Frotii HLlciJ BwLN)ur men1l[ Flind l.rom Kirk kn10 Miirdoch l.lind lo C&rpcl fund 15.000) 12.250) (5.000) 16.172) (2,2501 12,250) 185 127 (1.000) {i.o(K)) (I.ODO) Totsl ti'ansfei? b¢hv¢¢n fund¥ 250 Net movtmertt In 12,983 12,983 (15,046) TotAI funds hrouEhi forwnrd 12,088 10) 10,025 25,071 Tutal L'arrif d forw
Burnslde BlaSrbeth Church of Scotland Year ended 31 DetÈmber2025 Appendix Vll Statement of Alm8 As 8 g81hering of God's people under the Lordship of Jesus Christ and relying on the power of the Holy Spirit, we commit ourselves lo the following aims.. To worshlp God As 8 worshipping church, we aim lo make our seNice8 Christ-cenlred and relev8nt to the world in which we are sel, valuing the best tr8dilions of the past. yel open lo new forms. and providing opportunity for the active participation of the congregation. At the centre of our worship is the preaching and teaching of the Word of God To nurture and care forone another AS a caring fellowship, through the gifts God has given lo each one of us, we aim to exercise responsibilily for each other's spiritU81, mor818nd physi[ well-being as members of God's f8mily. We seek lo foster a sense of belonging and mutual care. and lo nurture faith in all possible ways. These include our setvices of worship. small groups, congregational organisalions. work among children and young people. and the pasloial oversight of the ministerial team. elders and pastoral visitors. Our goal is each person "8 mature member of Christ's body" (Colossi8ns 1'.281. To share the gospel In word and deed wlth those around us As a witnessing community, we aim lo share the good news of Jesus simply, naturally. and enthusiastically with olhefs in our neighbourhood. nol only by what we say, bul also by acts of service. Evangelism and mission are integr81 components of our life as a congregation and involve us all. To relate our falth to th8 soclal. moral and polltlcal Issues of our day As those who believe that no part of life is outside Christ's rule. we recognise our responsibility lo apply our faith to every aspect of life. and lo permeate society as sall and light. To play our part In the mlsslon of the church to tho world As part of the worldwide church. we aim to have a global vision. Through informed prayer, partnership and the sharing of our resources with other churches we seek to obey Christ's command "to make disciples of all nations" To fulfll our r8sponslbllltles to the developlng world As part of the human family. we aim lo recognise thal the needy people in the developing countries ol the world are as much our neighbours as the people next door. Through aid agencies we seek to encourage a response lo world needs which is informed and disciplined, remembering that Jesus said thal whatever you did for one of the least ol these brothers of mine, you did for me." To be good stewards of God's creatlon and all materlal resources entrusted to our care . To care for the envlronment As stewards of God's creation, we recognise Ihal concern for all components of Ihe environment is the re8ponsibilily of all Christian people. We seek lo carry out all our funclions and aclivilies in a way which minimises their negalive impact on the environment. . To b8 sacrlflclal In glvlng Recognising that God is Lord and owner of all things, we aim to be worthy and faithful stewards of all material resources. including money, enlrusled to our care. We seek to encourage generous and sacrilicial giving as a filling response to God's sacrrficial gift to us of His son, Jesus Chrisl. In slating these goals, we affirm the absolute centrality of the Bible and prayer in enabling us to fulfil the many facets of our calling as God's people. 52
rtll Il DD I 1111 Iiil q I 1111 fF- Z
Burnslde Blairbeth Church of Scotland Year Ended 31 December 2025 Appendix IX The Vision Al Burfiside Blairbeth Church we se8 our Young Peopl8, Children and Families ministry lo be the best place lo inspire, develop and grow our younger generallon and families into passionate wholehearted followers of Jesus whocan confidently display Christ lo the world around them. We also see our older members as part of this continuum, involving ALL members of our church family in 8 mutually supportive failh journ8y which lasls from our firsl encounter wilh Jesus into olernity. drawing closer lo Himwilh each passing year and inueasing our ability to share the hope we have with others. Disci leshi We believe that to grow disciples is a Biblical mandate set by Jesus accordinglo Mallhew 28.'16-20. We purposefully look to create spaces lo connect all ages together around The Bible and opporlunilias for families lo connect around The Bible at home. We believe thal Church should be the best, truly counlercullural example of family, where the faith of generations young and old can be nurtured an developed together. In all we that we do discipleship is the purpose thal drives us and the goal we aim for as we seek lo equip our all members of our congregation, al every ageand stage to live out a Christian faith confidendy in everyday life and in an incfeasingly secular sociely. Over the most recent period we have incorporated a more all-age arnIng model in our Sunday services whether online or in person. This model has meant that all the age lalk and chiklren's group has followed Ihe same p85sageas the main sermon, meaning all agès in the congregation are learning in different ways about the same passage. Post COVID-19 as we ease out of rosliiclions. we will look to use this this structure as a foundation for learning together at home as famllies. Our ultimate goals are as follows.. That we ar8 inlenlionally discipling ill every meeting That families would be equipped to pray together, read The Biblglogether and grow tether in love lor Chrisl and his word. For our children and young people lo encounter God at all ages and toshare their jouiney of faith wilh every generation in our church farnily, To equip all ages lo be able lo study the Bible and pray al home, th811hey continuously develop a deeper relationship with God. To empower all ages lo live out a passionate. confident faith that willdraw others lo Jesus. 54
Burnslde Blalrbeth Church of Scotland Year Ended 31 December 2025 Appendlx IX Icontlnuedl Gos el Centered Mission We believe Ihat the good news of the cross and the resurrection of Jesus Is faveryone, and that we are commanded to share the good news (John 3".16, Mark 16..151. In what we do, we IDok lo inspire and equip the congregation lo Sha The Gospel with the local community. We have built ylrong re18tionships with the community in Burnside and B18irbelh through the likes of Little Creations, Messy Church, Jump and Connect. One of our strengths has been hospitality and serving the people we encounier as well as reflecting on and sharing Biblical messages. Through thea¢lvItIes, wo have built relationships and contacts with the young people, Iheifpa¥enls, and-jusl as frequently- their grandparents. We a150 have links out with the congregation to many older and lonely people in the community through the work of the Guild, from the Tuesday coffee fflornings, elc. We wanl lo build fro these foundations and to sharpen our fo$ inlo how we filler in a new body of believers. ectations for leaders and volunteers Jesus welcomed all. The rebel, the religious, Ihe Jew. the gentile. the rich. the poor. But lo be his follower was to give up everything, die lo yourself and live solely for him. We are all sinners, covered by his grace, reliant on his forgiveness. Bul our goal is holiness, 8nd our st8nd2rd 18 Je8us.11 Timothy 3'.1-10, Leviticus 11'.44} Expectations for leadership are that the volunteer is committed lo a living faithln Christ and show an active commitment to the church. We are a community of people who are followers of Jesus. Our aim is lo love Jegu$, k)ve Ouf community, and love one another. We want leaders to feel equipped in their role and given opportunities for development. Therefore, a list of training events over the year will be made available with the expeclalion thal al least one is attended. PVG safeyuardinglraining is mandatory for all working alongside children, young people and vulnerable older people. We are part of the Church of Scolland, and we believe the orthodox faith revealed in the Bible. On our website we clarify Ihat these beliefs include.. There is one God - Falher, Son and Holy Spirit- who has made the wortdand is still in charge of the world He has made. Humans have a unique place In God's world 2s we are made in His Ilkeness. However, we all do things which are wrong, and all bear ourresponsibilily for the things that are wrong In Ihls world. We can all be forgiven by faith Jesus who dled and took ourpunlshmenl so that our wrong is completely dealt with. Jesus Christ is God bul also fully human. He was born of 8 virgin, livedwilhout doing wrong, died but rose again and ascended to be with HisFalher. One day he will come to judge the world and to establish Hig kingdom. God is al work in the world through the Holy Spirit. 11 is He who points people lo Jesus and who ¢han9es people so Ihat when they follow Jesus,Ihey are enabled to be more like Him. The Bible, consisting of the Old and New Testaments. is God's word andis the final word in all matters of belief and behaviour. The Church is made up ol all Christians throughout the world. The church has been given the job of brlnging the Good News of Jesus lo all Ihe world. Thèse are the bellefs and values of the church and as a leader must sign anagreement that they are in accordance wilh them 55
Burnslde Blalrbeth Church of $cland Year Ended 31 December ZOZ5 Appendlx X Culture and Prlnclples In Staff CommKtee This document describes the culture Ihowwe do things) of the Staff commillee ISCI. It describes principles and behaviours wilhoul being specific in all circumslances. As an organisation we do not have policies covering every eventuality in the way Ihal a large organisalion does so this document aims lo guide us in all areas where more specific guidance is not available. The Staff Commillee recognises ils role on behalf of the Kirk Session a5 the employer. In confirming ils agreement to this document. the Kirk Session IKSI directs the SC to behave in certain ways and the SC can compare ils actions lo the agreed descriptions. 1. The SC is Biblical.. we depend on prayer and God's word to guide u5 2. 11 is confidenti21 Discussions held within SC are conlidenlial, and documents relating lo employed staff are confidential. It is good practice that as few people as necessary know about the financial circumstances of our employed team. 3. The SC adheres lo employment law and gcrf)d practice, both in the letter and the spirit of the law. As trustees of the charity, it is our duty to work within the law. 4. The SC seeks to be both fair an(J generous. Vvhilsl this does include financial mallers, we seek also to be genefOUS in terms of support. leave (including compassionate leave) and encouragement. alongside the responsibility to represent the Inte$ts of the Kirk Sesslon 5. It helps our staff lo develop both in a planned and an ad hoc way. 6. It is holistic. In dealing with people, the SC COgniseS that we all have physical, spirilual, mental, and emotional dimensions and we seek lo care for the whole person. 56