Edinburgh: St. Nicholas, Sighthill Parish Church of Scotland RECEIFfs AND PAYMENTS ACCOIJNTS FOR THE YEAR ENDED 31 DECEMBER 2025 CoNgr¢ytloD No: 10099 ChaTity No: SC INll068
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Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the tenns of the Deed of Constitution. Reeruitment and AppoiDtm¢nl of Trustees Members of the Kiik Session and the Congregational Board are the charity trust¢¢s. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. Th¢ minister, who is a member of the Kirk Session. is elected by the congregation and knducted by Presbytery. The Congregational Board is appointed from wlthin the congregation and member5 of the congregation are inviied to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of ihree years after which they Mst seek re<lection at the next Ststed Annual Meeting. Organisational Structure The charity is nu) by the Trnstees who are the elders of the congr¢gation and the members of the congregational board. The Congregational Board is chaired by the minisler. Certain responsibilities are delegated to th¢ Finance Committee and the Property Committee as appropriate. The Kirk Session made up of the ChUh elders and minister is responsible for spiritual affairs within the church. A smaller Management Committee has been fornied to discuss appropriate issues and make relevant decisions. This committee includes representation from the ministy. fabric and finance functions &s well as several roles involved in running the activities of the church such &s the church officer. session cl¢rk and communications. The Management Committee meets every two weeks on zoom and discusses the appropriate items. Objectives and Aetivities The chUh of Scotland is Trinilarian in doctrine, Refornied in tradition and Presbyterian in polity. Et exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, kt acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It Co-operates with other Churches in various Umen[Cal bodies in Scotland and beyond. The Church aims to be an active centre of worship for the local community. St Nicholas, Sighthill Parish Church of Scotland is located in Southwest Edinburgh. It covers four main areas: Bankhead (Sighthill Industrial Area), Sighthill, Parkhead and the Calders. It is an area of mixed residential and industrial use. It is home for people from many nationalities, et11¢ groups and other demographic compositions. We serve our community as a local parish church and as a community hub. Our buildings are used by different groups and for social gathering in the community.
Trnstees, Annual Report (cont) Year ended 31 December 2025 Aehievements and Performance We continue to support the Congregation al the comuNnity Wtth th¢ FocJ Sh8T¢ Project and building on new initiatives launched 2022 whi¢h in¢lud£ the toddler group. building out 5e55ion$ for Food Share Project attcnd¢ts to grt advice and fellowship 8 ulmmunity meal provision and a Sl0n for the s¢niotS. W¢ continlle as we always have to have good ¢onn¢ction$ with the Iocdl 8chi)ols and community and we supp)rt famili¢s as appropriate with 5UPPOrt T¢quird itt terms of clothin& financial assistan, and presents around Christma8 through St Nicholas Children's Relief. The Seniors Drop In continued and was run by the So¢Aal Committee. enabling members of the ¢on]nMwty and the congregation lo meet r¢8ulMrly and reduce isolation and lfjaelinefj5 which c&n be particular problems in the ag¢d population ift the community. Plans for the Future As With many Church of Scotland paTi5hes w¢ workin8 ¢losely with a fellow church'Slat¢ford gstone, to rnove towards t¢ WliOtL The two churches have fOrnd a UddIe. 0UpIng whi¢h steers us towards the union ond we are communicating about activit2es sn both ¢bur¢h¢s eii¢ourn8ing participalion of both congregAtion8 along with joiTht services. Th¢ sessions have agreed the basis of utiion which will then be channeled through the appropri4t¢ votes for apptoyal. It is likely we will be¢orne one charity during the ¢OUT8e of 2026. Services will ¢ontiuue &t both venues going forward. Flnallcial Revi¢Jv G¢nerul fund income for the church comes mostly from donations and the asgocialed gift aid, the congTegatioll continued to Sup1 the church throughoth the year with mEJkn givitig direct to b&nk The gift day initiative in D¢¢¢mb¢r 2025 xaised J$t under £l.O(Kl. We received a gtant of £1,850 from the North M¢r¢hi8ton fimd thTOU8h Prcsbyw for our mission work Th¢ congregational expenses constifyte Paynts in relation to our ministy to both the Church of Scotland and our Presbtery. but also costs for local staffing and our buildittg as well as costs lating to communications and administrAtion. Expendiwre is listed in detsil in note 4 of the G¢n¢rnl hxods has a deficit of £11,132 with gen¢rnl income not covering expenses. This is an und¢rlyinB issue and careful consideration of costs is rKc¢ssary. Wc Can us¢ (k81ted funds to support the church from the lega¢y but that 18 not a su3tsinllble p08ition. Restricted show¢d a surplus of £4.218 which represents a Continu build of the roof/fabrkC fimd to which peopk specifically donate.
Trustees, ADnu41 Report (cont) Year ended 31 December 2025 Reserves Pollcy It is the Trustees. policy w hold rerveS of approximAtely six months expenditure iticluding designated fijnds. At the year end the Church held unrestri¢ted cesh funds of £I80,486 of whk¢h £154.913 had b¢¢0 designated for v8rious pwposes os deId in Dot¢ 2. The 8eneraL futtd of £25,573 rcpres¢nts a level which equates to around 6 mollths of nornMI expenditure. At this time thc Trnstees consider that it may be sen8ible to m&intsin thi8 level of Teser¥e8 given the deficA¢ this The Trustees ar¢ considering the use of the legacy which w&8 received in Dec 2024 of £154k and is sep8ra*ly in the legacy fid 4t pr¢seTht. The chur¢b also bolds £48.068 of total restricted fimth (as detailed ID note 2) for the purpose of roof repairs and other spe¢ific prOJts. Statement of Trustees, Responslbllltles The members of the Kirk Session / Collgr¢gational Board rn%1 prepare finWTrc1 &tstements which give suffict¢nt detail to ettable an appreeiation of the transactions of Ihe Church during the fillatal ye. Th¢ membeTS of th¢ Kirk SessioTr I Con8re8ational Board are resFrf)Dsible for keq>ing proper accounting re&)rds Whic on request, mt reflect the fllrdncial wsiiion of tbe Church at that IIDX. This must be don¢ to ensure that the fmth¢ial statements ¢omply with the Charities and TnJsÈee ]nveslment (Scotland) Act 2005. the Cb8ritie4 A¢¢ounts (Scot14nd} R¢8ula¢ions 21KI6 and the Re8ul&tions Anent Congr¢gational Fina¢¢ 4)proved by the General Assembly of the Chur¢h of Scotland itl 27. Th¢y ar¢ algo responsible for safeguarding the ass¢ts of the Chur¢h and must take reasonable step$ for the prevention anivor detection of fraud and other irrcgularities. ApproY¢d by the Ttee5 and 8iBll•J on their b¢hatf. Mrs H S¢ggle aerft to the Board
Independent Exgmlnerls Report to the Trusttts of St NleholAS Church. Sighthill I rel on the accounts of th¢ ¢hwity for the year ended 3 I I)¢C¢m 2025 which are 5¢¢ out on pa8cs 5 to ReJptctlvt re8POll81bllltles Df trusteu and exxmlner The charity's trustees are responsible for the prepardtion of the accounts in accordanc¢ witb the tern of th¢ Ch4ritx¢s al Trusfre Inveyttnent {Scodand) A¢t 2005 and the Charities Accounts (Scotland) Regulations The charity Irust¢¢8 consider that the audit requireJr&Dt of Regulalion 1011) (d) of the Accounts Re8uiatiotL8 does not apply. It is my r¢sw)nsÉbility to examiti¢ the a¢ci>utttS 88 r¢qur¢d uJ)der Section 44(1) (c) of the Act And to Slate whetherpsrttoular matters h&v¢ come to my attention. Bgsls of llldependent ex4mther'$ sttement An ewamitj0n 18 C4Tri¢d out in aceordanc¢ with Regulation I l of the ChaTitie3 Accounts {S¢otland) Regulations 21X)6. An ¢xamination includa8 & review of the accounting recwls kept by the charity gnd a ¢omparison of the accounts Present with thos¢ r¢¢ords. li also iTr¢lud¢s constderation of any unusual items or disclosures in the accounts, and seeks explanations from the tntte8 ¢ODcerning atty such mitters. Th¢ proc¢dur¢s wxdertaken do not provid¢ all the evideDce thai would be required in an audiL and ¢ons¢qu¢ntly I do Thot express an audit opinion on the view given by the accounts. Independent txmlD¢f'$ 8tstemellt In the course of my examinatsofj. Jo matt¢r has come to my attentioo which gives me rwonabl¢ caw to believe that ill Y Tnatrrial resp¢et th¢ r¢quir¢mctsts.' to keep accounling record8 ill a¢cord8n¢e with Sethion 44 (IX4) of the 2005 Act and RegulAtion 4 of th¢ 2006 A¢¢ounts Re8ulations, and to prepare accounts which accoTd with the #r¢ountiDg Ind ¢ornply with Regulation 9 of the 26 Aecounts Regulations have not been OT to Whic in my Opinio attention sbould be drawTL in order to enable a proper und¢rstandtng of the accounts to be re&che Name loL6 Mrs HanDab BakeT FCCA H B¢r A¢countant Limiied Address: Gyl¢view House 3 RedheuglL8 Rigg EdRnburgh. EH12 9DQ Date
Edinbur h: St. Nicholas, Si hthill Parish Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2025 Unrestri¢ted Restricted Fund5 Funds 2025 2025 Total 2025 Total 2024 Recei Donations Legacies Activities for Generating Funds Investment income (Inc Bank Interest) Note 26,956 23 447 5,337 32,763 4,228 31,183 23 447 5,337 36.990 34,157 154,463 1,595 190,215 4,228 Rental of premises Grants Other Receipts {navigators. lunch club ¢t¢) Charity appeals (Note 6) 8.706 8,706 1,850 11.229 22,928 780 322 1.850 160 160 Total Recei 225 474 ment Costs of generating funds Charitable activities Govtrnan¢¢ costs 52.561 300 1,859 54,420 300 73,298 300 Totsl Pa ments Excess of Receipts over Payments for the year before transfers -11,232 4,218 -7,014 151,876 Transfers Excess of Re¢¢ipt$ over Pydyments for the year 151876
Edinbur h: St. Nicholas, Sl btblll Parish Statement of Balanees At 31 Dttember 2025 hurch of Seotland Uurestrieted R¢8trict¢d Futtd$ 2025 Total 2025 Tot*1 2924 2025
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It Balances Bank & deposit balan¢¢s brought forward 191.718 43.850 235.568 83,692 Movement fiD year". Exets• 0fRtiPls ov# Paymts forthe y -11232 4.218 -7.014 151.876 Bftnk & deposit balances carried fonvard Inves men (Cost- £498) at mark 874 ssets CornmuThity Vehicle Gift Aid Receivable (Estitthate) Total assets 7,5(M) 1.500 7,500 1.500 9.000 10,000 2,500 12,51)0 lxbllltks Giving to grow Independellt Examiners fee Totsl liabililies 300 3¢X) 300 300 3W 12,500 The accounts were approved by the Kirk Session and Financid Bo&rd on ..... ... .... For #nd on beh4lf of the Kirk S10 and Financial Board Clerk to the Board Tre4¥urer
Edin Nficholas. S" Statement of Balance$ hthill Paris chof l. Trujtee Remuneration and Rehted Party TrAnsAetlons During the year 8 tnJste¢8 ttceived reimburgemet)t of expenses incurred totslling £4.419 for various expeDse$ including IrdTh insurance, repairs and matnt¢uau¢¢. ¢quipnMt, statioi]ery* repairs and housekeeping itcms. In addition Mr8 Margor¢t W¢stoD who is a member of the Congrewion81 Board rec¢iv¢d £8J24 for providing h¢r services as Churth OtYic¢r duriug th¢ y. Council tax of £2,766 8nd ¢xp¢ns¢8 of £2.5(K) including travel and manse telephone were paid on behalf of the minister Rev T KisitsL 2. Movem¢Dts In Funds AtlJan 2025 At31 Dee 2025 Rttelpts P•ymen¢$ Transfers Ullrestrlcttd fund$ St Nicholas Seniors Café St Nicholag Children Le88cy Fund GeneTrl Fulld 16 411 154,463 36.828 191.718 16 411 154.486 25,573 180486 23 41.606 41.629 52.861 52,861 Rets¢rk¢ed fllods St Nicholas DxylMi$xio Lets Eat TogetherlFood Sbare ProJt Community Hardship Grants Roof Fthic fiTrnd -582 374 221 1,638 1.850 44.058 43,850 4,228 6,078 48285 48,068 Total fund8 228 554 te The St Nicholas ScT]iOTS Cafe atsd St Nicho149 Children ndS represent funds set aside for use in these ups. The legacy fijnd relates to a legacy received in the y¢ar whicb the Trustees are Coldering tbe future pu4yose of. es of Res Roof 4nd Fabri¢ fund.. This fimd exists for the puooses of exlraordiw repairs. Si Nioholas Daylmission: Grants aud donlon8 w8s for this event artd mission in the coln)Ity. Au invesimen¢ held ft)r youth purposes will be sold and bring in £900 to cover the deficit on this fund. Lets Eat Together: This is a Food Share Proj¢¢t initiattve where unsold food is redistributed. W¢ h4ve built on this to provAd¢ a spare for the eotnmunity on Thursday DY)rnings and ¢onunuDity meats. We coniinu¢ to look for 8UPPOrt in form of grants for thi8 proje¢t.
Unrestricted Restricted Funds 2025 Funds 2025 Total 2025 Totsl 2024 3. Analysis of Donations FWO S¢h¢me (ine Gift Aid) Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations e£c Gift Day (net of any gift aid) Baptisms, Weddings & FuneTals Contributions from Cotwegatiotl Organisations 19,679 4,404 1.151 246 976 500 19.679 5,249 1,151 3,628 976 500 20,819 5,839 878 4,871 930 450 370 846 3,382 4. Analysis of Payments Charitable activities Giving to Grow Presbytery dues Minist¢r's ¢xpenses Pulpit Supply Other staffing costs Fabric repairs & maÉntenance Council Tax H¢at and light Water charges and Insur8n¢¢ Housekeeping costs Printing, stationery and postag¢lChurch offi¢¢ Hardship grants Toddler group expenses S¢nior Teas 20,686 432 2,500 20,686 432 2.500 18,055 363 1,817 600 8,097 25,424 2,565 5,585 2,695 468 921 8.749 5.814 2.766 6.560 2,936 267 963 8,749 5,814 2,766 6.560 2.936 267 963 400 743 2,733 141 141 1,638 Food Share Proje¢t ¢1, insurance and PUTch&ses Purchase of Food Share Project Van St Nicholas DaylNavigators Organi5ations Expenses (See Note 2) Other expenses (including to other clwities) 1,638 221 221 750 1,242 73,298 747 52,561 747 54,420 1.859 Gov¢rnan¢¢ costs Independent examiner's fee5 300 300 300
S. Minister?s Stipend All Church of Scotland congregations contribule 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. 2025 2024 6. Colle¢tiODS for Third Parties Christian Aid Retiring collection at concert (Bristo Band) WH Land and Property 162 160 160 322 Total paid out to organisations collected for (in sundry expenses) 160 310 Net receipt (payment out) 12 Unreytricted Restrict¢d Funds 2025 Fund5 Tot¥1 Totsl 2025 2025 2024 7. Bank and Deposit Balanee$ Bank of Scotland Royal Bank of Scotland Virgin Money Investors Trust- Deposlt Fund St Nichol&s Lunch Club St Nicholas Chkldren 9.574 59,674 811 i 10,000 16 411 180486 9,574 107,742 811 i 10.000 16 411 228 554 21,114 201,921 2.106 10,000 16 411 235 568 48.068 2025 2025 2025 2024 8 Fundraising Incorne iknlazon Smile Auction of picture frame Concert Jumble Sale 447 447 447 447