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2025-12-31-accounts

EAST CALDER, KIRKNEWTON AND RATHO CHURCH OF SCOTLAND

Congregational Number 010137

Scottish Charity Number SC006973

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 (RECEIPTS AND PAYMENTS)

Reference and Administrative Information

Charity Name : East Calder, Kirknewton and Ratho Church of Scotland

Charity Registration Number : SC006973 Congregation Reference Number : 010137 Contact Address : 132 Langton View East Calder EH53 0RD

Trustees

Kirk Session

Mr Robert Alexander Mrs Janice Anderson Mrs Jennifer Bain Mrs Christine Beckett Rev Dean Batchelor (1) Mrs Dorothy Bennett Mrs Margaret Bisset Mr John Campbell Mr Alan Charters Mrs Eilidh Common Mr Andrew Coutts Mr Andrew Dunlop Mrs Ann Dunlop Mrs Patricia Fraser Mr Robert Gardiner Mr David Gilchrist Mrs Jean Gilchrist Mrs Marion Goodall Mr William Martin Mrs Audrey McCrorie Ms Janice McFarlane Mr Colin Mackay Mrs Elizabeth Pennykid Miss Jennifer Sutherland Mr Ewan Thomson Mr Andrew Thomson (2) Mrs Winifred Watson (3) Rev Julia Wiley (4)

(1) Inducted 15/12/25 (2) Deceased 14/08/25 (3) Retired 30/09/25 (4) Resigned 15/12/25

Principal Office-bearers

Minister: Rev Dean Batchelor, Inducted 15/12/25 Interim Moderator: Rev Julia Wiley, resigned 15/12/25 Session Clerk: Mrs Elizabeth Pennykid Deputy Session Clerk: Mrs Margaret Bisset Church Treasurer: Mr Robert Alexander

Independent Examiner

Duncan Stainbank BSc (Hons) CIPFA (The Chartered Institute of Public Finance and Accountancy) 46 Reeforts Avenue

Bilston Midlothian EH25 9AD

Bankers

Virgin Money Cairngorm House Almondvale Boulevard Livingston EH54 6QL

2

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report Year ended 31 December 2025

Structure, Governance and Management

The previous congregations of Kirknewton and East Calder Parish Church (Congregation Number 020147, Scottish Charity Number SC006973) and Ratho Parish Church (Congregation Number 010113, Scottish Charity Number SC001169) were united to form East Calder, Kirknewton and Ratho Church of Scotland (Congregation Number 010137, Scottish Charity Number SC006973) on 1[st] November 2024. These are the first full year Annual Report and Accounts for East Calder, Kirknewton and Ratho.

Governing Document

The Church is administered in accordance with the terms of the Unitary Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, Rev Dean Batchelor, is a member of the Kirk Session, was elected by the congregation and on 15[th] December 2025 was inducted by Presbytery. Prior to Rev Batchelor’s induction the charge of East Calder, Kirknewton and Ratho had been vacant.

The Kirk Session thanks, with much appreciation, Rev Julia Wiley (retired on 15[th] December 2025) for all her help, guidance and support in her role as Interim Moderator.

Organisational Structure

The Kirk Session, which meets nine times a year, and its constituent committees oversee both civil and ecclesiastical issues. The Kirk Session is chaired by the minister and certain responsibilities are delegated to the following working Groups, who report to the Session:

These six working groups are made up of elders and co-opted congregational members who report, when necessary, at Kirk Session meetings.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Vision

Our vision is to ‘be Church in the Community by proclaiming the Good News of Christ and displaying love and faith in action’.

Parish priorities

3

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report (cont.) Year ended 31 December 2025

Vision (cont.)

Congregational priorities

Young people priorities

Achievements and Performance

The Congregation

There are three Sunday Worship Services:

East Calder Church, Traditional Worship at 10.00am

Ratho Church, Traditional Worship at 11:30am

East Calder Church Hall, ‘In Focus’ – Informal Worship at 6:30pm

During 2025, both traditional services were led by Pulpit Supply ministers and In Focus was led by members of the congregation with internal and external speakers on various topics.

As in previous years, there were services every day during Holy Week including a short service in the morning of Maundy Thursday at Manse Court; we hosted annual Remembrance Services and held afternoon services on the four Advent Sundays and the traditional Christmas Eve services on Sunday 24[th] December.

The Trustees agreed that both manses (from the previous charges) be sold and a new manse purchased. During 2025, both manses were sold and a new manse purchased.

There are many ways in which we, as the Congregation of East Calder, Kirknewton and Ratho reach out to others in our community:

Drop-in Coffee Mornings - held regularly in Ratho Church Hall from 10.30am to 12.00 noon.

4

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report (cont.) Year ended 31 December 2025

Reuse and Thrive (SCO49977) – is a volunteer run community shop in East Calder which sells inexpensive clothing and bric-a-brac for the purpose of preventing and relieving poverty. Profits are donated to local causes which reinvest back into the community. Since the shop opened, ECKR Church has supported this charity project, which serves those most in need. Since opening, volunteers from our Church have continued to help in this valuable work. In 2025, two recipients of this support were Church initiatives, the Community Listening Project, and the Church’s Christmas Hamper appeal. Love thy neighbours - in action.

The Listening Project – The project was initiated by the Church for the whole community. It provides opportunities for people to come to find company and friendship as well as be a supportive community in all of life’s ’ups and downs’. Strangers are not that for long! A Hub is run twice a week where soup, and a cup of tea are provided. Although this is Church run, we have 20 volunteers – 50% from the Church and 50% from the community.

Having identified through the Hub, people who were recently bereaved, we went onto our second year of running a weekly bereavement group where an evening meal is provided along with company and the opportunity to share with and encourage each other. Going into 2026 we will look at this group and integrate it into something for everyone allowing further connections to be made and encouraged while still providing an evening group.

A monthly parent support group for parents of children who have Additional Support Needs (ASN) has been very well received and a great deal of peer support has been formed. Through this, we have made positive connections with charities/organisations which we can signpost people to.

We also run a monthly Craft and Chat Club, informal listening sessions (where our listeners have been trained by Listen Well Scotland) and occasional community events.

As our community ages we are seeing more need for help with medical appointments and communicating with health professionals to come alongside people in their time of vulnerability.

We have strong links with the local primary schools with varying degrees of involvement. Some visit the project as part of the curriculum, some have had a visit from the project and others connect mainly to communicate about the Christmas Hampers (explained separately).

The Project shares the principles of serving and carrying out Christ’s work within our community, for His glory and guided by His spirit. Church outreach through the Project has brought people to our Sunday morning and evening worship services, the Guild and the Boys’ Brigade which is very encouraging.

North Merchiston Fund - The Kirk Session thanks, with much appreciation the Presbytery of Edinburgh and West Lothian for the grant of £3,650 received from the North Merchiston Fund for mission purposes. During 2025:

Future planned events include:

5

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report (cont.) Year ended 31 December 2025

Non-Church Organisations - The Church halls in both villages are made available to and used by local groups as we reach out to the community and to assist with meeting the needs of parish residents. Our support is wide, ranging from Baby and Toddlers, After School Clubs, Scouts, Girl Guides to dance groups.

As a Congregation we also have other links that are beyond the boundaries of our community. Some are links as a Church while others are work undertaken by individual members. Support is given by prayer and financial giving. We have supported:

Stewardship

Our objective with Stewardship is to integrate this into the life of the congregation and to maximise the giving of the congregation in terms of time, talents and money. Our aim is to promote and proclaim the biblical message of gifts and talents, to allow people to discover their own gifts and talents and to use these to the glory of God. Session’s current thinking is that, rather than having ‘events’ to celebrate and encourage aspects of stewardship, we are exhibiting stewardship whenever individuals use their time, talents or money in the service of the church. The greatest challenge is to match opportunities to individuals.

6

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report (cont.) Year ended 31 December 2025

Our Groups and Organisations

Boys’ Brigade

At the beginning of 2025, 40 Boys were attending on a regular basis. Since we started back in August, numbers have decreased slightly with 38 regular boys on our register at the end of 2025. We currently have two young men close to gaining their King’s Badge. During the year we held our annual display and presentation of awards in East Calder Church. We also held our Enrolment service on a Friday evening and took part in the Remembrance Sunday service. At present we have 10 leaders.

EnerJ

EnerJ (for children aged from 3 up to P7) meets every week at East Calder Church Hall throughout the school year. We are lucky enough to have over a dozen children attend regularly, nearly twenty on our busiest week, to worship and have fun. During the year, EnerJ has followed a children’s Bible, selecting classic stories from the Old Testament to discuss God's love and how it impacts our lives. The children enjoyed lots of craft, games and Bible stories as part of their weekly worship activities. The EnerJ leaders strive to bring a lot of fun and a meaningful message to our young people. The year concluded with a successful nativity based around the new and old carols which was thoroughly enjoyed by all. The leaders thank those attending, the parents, volunteers and the wider congregation for their ongoing support.

Forget Me Not Café (Dementia Café)

The café continues to meet on the last Thursday of each month between 10am and 12noon in East Calder Church Hall and caters for people with dementia and their carers. It is run under the auspices of the Livingston Branch of Alzheimer Scotland (Registered Charity No. SC022315) and it is managed by volunteers from within the congregation. An average of 10 people come along and enjoy playing board games, taking part in quizzes (which help as memory joggers), singalongs, or just chatting with each other and enjoying a cup of tea. They also meet representatives of the local Alzheimer Scotland Society, who answer any questions that they or their carers may have.

House Groups

During 2025 a new house group was formed in Kirknewton, resulting in five House Groups now meeting in the comfort of a family home for fellowship, prayer and Bible study. Thoughtful studies, discussions and sharing takes place, identifying the similarities with what is going on in the world today. Plenty food for thought and discussions!

In Focus

In Focus is when like-minded people meet for informal worship every Sunday evening, gathering to sincerely praise God in prayer and in fellowship. We focus on worshiping God alone because He alone is worthy of our devotion. Caring and sharing is the theme because that is what God does for us. So, focus is given to prayer, or to reflection on God’s word, or sharing how God works in our lives or, through singing his praises, or communion. We have much to be thankful for, when we think about how much God gives us in a day. A good, kind and loving God so why wouldn’t He be the focus?

Prayer Group

The Prayer group continues to meet in the prayer room at the back of East Calder Church each Monday evening from 7.30 -8.30. Currently we have eight people who attend regularly. We begin with a worship song and a Scripture reading followed by praying out of the passage and as the Holy Spirit leads us. We pray for each other, those with difficult circumstances, our church and congregation, church activities, Government and world affairs.

7

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report (cont.) Year ended 31 December 2025

Table Tennis

This group is a community group, supported by church members and hosted in East Calder Church Hall on the first and third Saturdays of the month from 4.00 pm to 5.30 pm. We focus on having fun and are noncompetitive.

The Guild

The Guild meets on the first and third Tuesday of each month from 2pm-3pm in the downstairs hall at East Calder. We have 30 Ladies attending regularly and it is a great place for fellowship as well as encouraging each other on our life and faith journey. Each session we have a topic or a speaker for example:

Youth Church

Youth Church is for our young people from Primary 7 upwards. It is important that we cater for all ages within the church and this age and stage is crucial for us to nurture. As the thought of High School is looming and the issue of peer pressure becomes more intense, we want a space for our older children to feel safe, to be able to share concerns, to be prayed with and to explore the Bible and the love Jesus has for them in a fun and loving way. The group had been following themes from the book “Daily morning devotional for Teen boys”, before following the topics picked for the sermon by Rev. Dean Batchelor.

THANK YOU: All the activities were the result of a great deal of time and effort on the part of those who planned and organised, and the success depended on the willingness of many to support and participate. The Trustees are deeply indebted to all office bearers and members for their continued support of, and interest in, the continuing local, national and international work of the Church.

8

East Calder, Kirknewton and Ratho Church of Scotland Trustees' Annual Report (cont.) Year ended 31 December 2025

Financial Review

In the year ended 31[st] December 2025 total income was £155,446 and payments totalled £169,899 resulting in a deficit of £14,453. The delay in making a Gift Aid claim resulted in a refund of £16,488 not being received until January 2026.

Congregational donations stand at an encouraging £104,305 (of which £15,572 was donated to the Community Listening Project). External groups using our premises provided a healthy income of £12,809 and collections for Third Parties totalled £3,927. Two legacy donations totalling £10,250 and a grant from North Merchiston Fund of £3,650 were received. Organisations income amounted to £3,489.

Our Giving to Grow commitment was £82,336 reduced by £21,455 from the Consolidated Stipend Fund and £2,051 Transition Funding resulting in £58,830 being paid from funds. Property maintenance costs were £40,324 of which £20,239 is attributed to heating / boiler issues at East Calder church and hall buildings.

As well as congregational donations of £15,572 the Community Listening Project received grants totalling £8,075. Expenses totalled £23,058 giving a small excess over the year of £589.

Union - Kirknewton and East Calder Parish Church and Ratho Parish Church (1[st] November 2024)

The acquisition method of accounting was used to amalgamate the 2024 set of accounts, and this process was agreed with OSCR. As a result, the comparative year figures for 2025 Accounts are those of the retained charity number only i.e. Kirknewton and East Calder as no consolidation was required to include Ratho Church’s individual figures. As a result, for this year only, the previous year’s figures do not fully reflect the actual amounts received and expended for both Churches.

Many thanks and much appreciation are extended to all who helped support our Church in person and financially during the course of 2025.

Reserves Policy

It is the Trustees’ policy to hold reserves at a level to meet the reasonable, foreseeable financial needs of the Church. This is in conjunction with the underlying expectation that payments will be managed at a level which will broadly equal receipts. To meet unforeseen circumstances, the aim is that unrestricted funds and designated funds at the end of the financial year should be at a level which could meet 11 months’ normal expenditure. Funds currently held are higher than the 11 months’ Reserves Policy.

At the year end the Church held unrestricted funds of £171,247 of which £17,809 has been designated for the Fabric Fund, £2,113 has been designated for the Audio Visual Equipment Fund and £2,896 for use by various Church groups. The Church also held £25,203 of restricted funds which have been provided for the purposes specified in Note 2.

Statement of Trustees’ Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf.

Elizabeth Pennykid Session Clerk 24[th] March 2026

9

East Calder, Kirknewton and Ratho Church of Scotland SC006973

Independent Examiner’s Report to the Trustees of East Calder, Kirknewton and Ratho Church of Scotland

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 11 to 16.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Duncan Stainbank BSc (Hons) CIPFA (The Chartered Institute of Public Finance and Accountancy) 46 Reeforts Avenue

Bilston Midlothian EH25 9AD

25[th] March 2026

10

East Calder, Kirknewton and Ratho Church of Scotland Receipts and Payments Account Year ended 31 December 2025

Note
Receipts
Donations
3
Legacies
Activities for Generating Funds
Bank & Deposit Interest
Investment Income
Receipts from General Trustees
Organisations
Income from Outside Agencies
- Use of Premises
- Grants
TRANSFER OF UNION BALANCE
Other receipts
Refund Pulpit Supply
North Merchiston Fund Grant
Total Receipts
Payments
Costs of Generating Funds
4
Charitable Activities
4
Governance Costs
4
Organisations
(£2,579 Included in Char Act)
4
North Merchiston Fund
4
(£631 Included in Char Act)
Total Payments
Excess of Receipts over
Payments for the year before
Transfers
Transfers
Excess of Receipts over
Payments for the year		 Unrestricted
Funds
2025
£
88,733
10,250
1,920
4,069
923
-
3,489
109,384
12,809
-
-
-
3,600
-
125,793
(135)
(143,740)
(250)
-
-
(144,125)
(18,332)
-
(18,332)		 Restricted
Funds
2025
£
15,572
-
-
-
20
-
-
15,592
-
8,075
-
2,336
-
3,650
29,653
-
(25,774)
-
-
-
(25,774)
3,879
-
3,879		 Total 2025
£
104,305
10,250
1,920
4,069
943
-
3,489
124,976
12,809
8,075
-
2,336
3,600
3,650
155,446
(135)
(169,514)
(250)
-
-
(169,899)
(14,453)
--
(14,453)		 Total 2024
£
103,965
-
610
2,764
923
-
1,889
110,151
7,813
5,000
52,789
1,086
-
-
176,839
(132)
(104,969)
(250)
-
-
(105,351)
71,488
-
71,488

11

East Calder, Kirknewton and Ratho Church of Scotland Receipts and Payments Account Year ended 31 December 2025

Bank & Deposit Balances
Bank & deposit balances
brought forward
Movement in year:
Excess of Receipts over Payments
for the year
Bank & deposit balances
carried forward
Investments at Market Value
6,985 Units in the Church of Scotland
Investors’ Trust Growth Fund
(Cost:£13,292 – Unit price 31
December 2025 £6.88)
Assets
Liabilities		 Unrestricted
Funds
2025
£
189,579
(18,332)
171,247
47,064
21,988		 Restricted
Funds
2025
£
21,324
3,879
25,203
993
-		 Total 2025
£
210,903
(14,453)
196,450
48,057
21,988		 Total 2024
£
139,415
71,488
210,903
44,564
-

(In January 2026: £16,488 recovered from Gift Aid + £5,500 received from Consolidated Fabric Fund Revenue).

The accounts were approved by the Trustees on 24[th] March 2026 and signed on their behalf by:

Elizabeth Pennykid Session Clerk Robert Alexander Treasurer

12

East Calder, Kirknewton and Ratho Church of Scotland Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

During the year 11 trustees received reimbursement of expenses totalling £7,520.

(Of the above £3,015 was reimbursement for Community Listening Project expenditure and £2,036 for Christmas Hampers)

Church in Vacancy all year - no minister’s expenses.

In addition, the following trustee received payment for services provided to the Church:

Name
Mrs E Pennykid
2 Movements in Funds
Unrestricted Funds
General Fund
Designated
Fabric Fund
AV Equipment Fund
East Calder Flower Fund
Men’s Fellowship
The Guild
Restricted Funds
Forget Me Not Café
(Dementia Café)
The Martin Bequest for
Worship Resources
Community Listening
Project
Christmas Hampers
Ratho Legacy Fund
North Merchiston Fund
Total Funds		 Name Transaction Transaction Transaction 2025
£
19,158
At 31 Dec
2025
£
At 1 Jan
2025
£
167,131
17,809
2,653
201
414
1,371
189,579		 Community Listening Project salary
Receipts
£
Payments
£
Transfers
£
122,304
(141,006)
-
-
-
-
-
(540)
970
(942)
-
-
-
-
2,519
(1,637)
-
125,793
(144,125)
148,429
17,809
2,113
229
414
2,253
171,247
1,809
309
10,366
-
8,840
-
21,324
210,903		 300
20
23,647
2,036
-
3,650
29,653
155,446		 (49)
-
(23,058)
(2,036)
-
(631)
(25,774)
(169,899)		 -
-
-
-
-
-
-
-		 2,060
329
10,955
-
8,840
3,019
25,203
196,450

In addition to the cash and bank balances detailed above, the funds listed below are held in the Church of Scotland Investors’ Trust Growth Fund:

13

East Calder, Kirknewton and Ratho Church of Scotland Notes to the Accounts (cont.)

Investments

6,985 Units in the Church of Scotland Investors’
Trust Growth Fund
Unrestricted Funds
Hope Bequest
Miscellaneous
Restricted Funds
Martin Bequest		 Cost
£
5,000
8,092
13,092
200
13,292		 Balance
1 Jan 2025
£
6,421
37,222
43,643
921
44,564		 Gain/ Loss/
Purchase
£
503
2,918
3,421
72
3,493		 Balance
31 Dec 2025
£
6,924
40,140
47,064
993
48,057

Purposes of Designated Funds

Fabric Fund:

East Calder Flower Fund: Men’s Fellowship: The Guild: Audio Visual Equipment

The Trustees have set aside funds for the maintenance of the Church property.

A fund to provide flowers for display during services of worship.

A fund for the use of the Men’s Fellowship.

A fund for the use of The Guild.

A fund for the development of streaming and audio visual capabilities within the congregation.

Purposes of Restricted Funds

Forget me Not Café (Dementia Café):

Community Listening Project :

Martin Bequest for Worship Resources: Christmas Hamper Fund

Ratho Legacy Fund

North Merchiston Fund

This is a fund to provide comfort and friendship for people who suffer from dementia.

Fund to assist with running the Community Listening Project. Donations from external sources and from the congregation support this project. This fund is used to purchase worship resources.

This fund is used to provide needy families, identified by the local primary schools, with a Christmas hamper.

Capital and income to be used to benefit Ratho locally.

Restricted fund for outreach purposes

Purposes of Investments

Unrestricted Funds : No restriction on funds with income applied to the General Fund. Restricted Funds: Income is applied to the fund

14

East Calder, Kirknewton and Ratho Church of Scotland Notes to the Accounts (cont.)

3 Analysis of Donations
Offerings (WFO Scheme, Standing
Orders etc.)
Tax Recovered on Gift Aid
Donations
Ordinary Offerings (Open Plate)
Other Offerings, Donations etc.
4 Analysis of Payments
Costs of generating funds
Offering envelopes
Charitable activities
Giving to Grow
Presbytery’s Dues
Minister's Expenses
Pulpit Supply
Salaries & Organ Supply
Manse Council Tax
Outreach Activities
Building Costs:
Kirknewton Church
Ratho Church & Hall
East Calder Church
Kirknewton Church Hall
East Calder Church Hall
Manse
Annual Maintenance Costs
Utilities
Insurance
Audio Visual Expenses
Speakers Expenses
Stationery, Printing, Postage
Training
Music
Christmas Hampers
Wedding & Funeral Costs
North Merchiston Fund
Sundries
Vacancy Expenses
Organisation
Governance costs
Independent examiner’s fees		 Unrestricted
Funds
2025
£
75,608
2,270
10,316
539
88,733
(135)
(135)
(58,830)
(1,863)
-
(6,707)
(7,218)
-
(511)
(3,957)
(17,496)
-
(14,374)
(4,358)
(140)
(11,752)
(9,298)
(539)
(120)
-
(50)
(57)
-
-
-
(2,494)
(1,397)
(2,579)
(143,740)
(250)
(250)		 Restricted
Funds
2025
£
-
-
-
15,572
15,572
-
-
-
-
-
-
(19,509)
-
(3,598)
-
-
-
-
-
-
-
-
-
-
-
-
-
(2,036)
-
(631)
-
-
-
(25,774)
-
-		 Total 2025
£
75,608
2,270
10,316
16,111
104,305
(135)
(135)
(58,830)
(1,863)
-
(6,707)
(26,727)
-
(4,109)
(3,957)
(17,496)
-
(14,374)
(4,358)
(140)
(11,752)
(9,298)
(539)
(120)
-
(50)
(57)
(2,036)
-
(631)
(2,494)
(1,397)
(2,579)
(169,514)
(250)
(250)		 Total 2024
£
56,071
19,924
3,335
24,635
103,965
(132)
(132)
(34,225)
(834)
-
(4,297)
(28,122)
-
(4,002)
(2,260)
-
(4,474)
(386)
(3,115)
(2,573)
(570)
(8,460)
(5,738)
(438)
(50)
(241)
(600)
-
(1,222)
-
-
(1,862)
-
(1,500)
(104,969)
(250)
(250)

15

East Calder, Kirknewton and Ratho Church of Scotland Notes to the Accounts (cont.)

5 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856.

6 Collections for Third Parties

West Lothian Foodbank
Earl Haig / Poppy Scotland
Christian Aid
Christmas Hamper collection
Total		 2025
£
1,551
150
190
2,036
3,927		 2024
£
1,941
-
-
1,086
3,027

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East Calder, Kirknewton and Ratho Church of Scotland Year ended 31 December 2025

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES AT 31[st] December 2025

Consolidated Fabric Fund (Revenue)
Consolidated Fabric Fund (Capital)
Temporary Fund		 2025
£
32,885
446,741
337,911		 2024
£
9,043
230,688
231,082

Increase in figures due to the sale of two previous manses and purchase of a new manse. All properties were/are vested in the Church of Scotland’s General Trustees and some costs incurred still to be deducted from the Temporary Fund.

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