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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M Ma¢Aulty{MTr) {ufttil Feb 2025) M Swnuel IMi&s1
H s￿￿e{mIS}{C￿ktO the BoAfdlJotht Cletkl
N Suth¢rland (Jotllt Clffikl
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CollgM8*doul Boar
I S￿1th IMr81
M Ctuik4hanks{Mr¥l. yetymi¢w At¢)wrL ttyue¥t
W¢ston {Mrs}
Minister.
Rc¥DrT Ki*ityJ
H Sew ￿ N Suthtrlwi(J(1Sttt S#a1ollCle￿)
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Mrs S Holli5
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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 M￿st 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 ChU￿h 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 chU￿h 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, et1￿1¢ 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¢ Foc*J 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
S￿l0n 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 fOrn￿d 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 Pay￿￿nts 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¢ (k81￿￿ted 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 r￿erveS 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 de￿I￿d 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 fi￿d 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 prOJ￿ts.
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 filla￿tal
ye￿. Th¢ membeTS of th¢ Kirk SessioTr I Con8re8ational Board are resFrf)Dsible for keq>ing proper
accounting re&)rds Whic￿ on request, m￿t 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 2￿7. 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 T￿￿tee5 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'$ st*tement
An ewami￿tj0n 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 tn￿tte8 ¢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 tx*mlD¢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
2￿6 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
#nk&De
It Balances
Bank & deposit balan¢¢s
brought forward
191.718
43.850
235.568
83,692
Movement fiD year".
Exets• 0fR￿tiPls 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 S￿10￿ 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 ProJ￿t
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 Co￿ldering 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 don￿lon8 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 Cotwegatiot￿l 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