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2025-12-31-accounts

Wardie Parish Church of Scotland, Edinburgh

Trustees’ Report and

Financial Statements for the year ended

31 December 2025

Congregation No: 010055

Scottish Charity No: SC 008710

1

Contents
 Page
Trustees’ Annual Report 3 - 12
Trustees’ Responsibilities in relation to
the Financial Statements 13
Report of the Independent Examiner 14
Statement of Financial Activities 15
Balance Sheet 16
Accounting Policies 17 - 18
Notes to the Financial Statements 19 - 30

2

Wardie Parish Church of Scotland, Edinburgh Trustees’ Annual Report Year ended 31 December 2025

The Trustees present the annual report and financial statements for the charity, Wardie Parish Church ( the church ) for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 17 to 18 of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

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.

The church serves the local Church of Scotland Parish of Wardie, having as a central aim the bringing of people to faith in Jesus Christ as Saviour and Lord. In addition to regular Sunday services, harvest and remembrance services, there is particular emphasis on Easter and Christmas time. A prayer corner has been set up in the church sanctuary, and a weekly quiet space is offered on Wednesdays evenings. During Lent there were six Saturday morning breakfasts each with a reflection and points to discuss over croissants and bacon rolls. There was a Maundy Thursday Communion, and a Good Friday Vigil 12.00 am-3.00 pm with Jesus’ seven words from the cross at half-hourly intervals, with meditations. On Easter day we had an openair early morning communion in the church garden, a congregational breakfast and an all-age service. The e-News anticipates the Sunday worship throughout the year so that the congregation can prepare for the service and those who cannot attend can follow the current theme. Four Study groups were held on Sunday evenings in Advent. The Christmas Tree Festival was held this year, alternating with the Gala, and involving local and church groups who decorated an appropriately themed tree. There were stalls from church and other local groups including the uniformed organisations and the local Hospice, with home baking on sale and a Christmas craft area. A café in the small hall was popular, and all ages gathered at the end to sing Christmas carols and songs in the church. On 14 December we had a Quiet space for Christmas, while a brass band came to the service on 21 December. We celebrated a very successful 6.00 pm Nativity service on Christmas Eve, followed by a Watchnight service and another service on Christmas morning.

The Congregation met after the service for Souper Sunday in January. We had the Stated Annual Meeting in May to inform the congregation about our finances and other activities. The tea-party for older members of the congregation was held again in June and much enjoyed. The walking group continues to be popular with 15-20 people on each walk throughout the year. The Gentle Walking Group caters for 10-12 people and has 5 drivers so that the walkers can be assisted where necessary. The Guild is very well supported with 60 members and an average attendance of 55 people. ‘Coffee Bothy’ sessions every fortnight spans the summer months when the Guild does not meet. An adult ‘Craft and Mindfulness’ group meets on Tuesday evenings and some Tuesday afternoons with a worship component. A men’s group meets and organises the very popular ‘sporting conversations’ with a well-known guest. A women’s group also meets occasionally. All these groups have a mixture of church members, people from other congregations and local people from the community.

3

Wardie Parish Church of Scotland, Edinburgh Objectives and Activities (continued)

The Thursday Toddler Group continues to be well subscribed and our additional drop-in sessions on Tuesday mornings have changed. The Tuesday group is now open to all pre-school children and their carers, with a time to play and a short age-appropriate alternative act of worship which consists of a simple bible story, interactive songs and a prayer. The Summer Holiday Club in July was modified to provide drop-in activities all week and this revised format worked well as carers came with their children. Adults came on their own as well, and there were activities and crafts for all ages. A week-long café during this time was popular too and helped to encourage people to join in with the crafts. The messy church format was also changed to drop-in sessions on the last Sunday in February, March, April, May, October and November. The North Merchiston Fund was used to support these activities. A donation enabled the purchase of a new large, interactive screen which has been used with great success for all age groups and events. Most children now come to Wardie Church at different times to the morning service, but provision is made with a rota of helpers for those who do come on Sunday morning. Our minister continues to go into our local primary school, and the school also uses the church for services and a concert.

The church continues to support other charitable organisations within Scotland and further afield. The Session approved collections for the local charities Bethany, addressing social justice and homelessness and Edinburgh Direct Aid International, working in Lebanon and Ukraine and more recently Just a Drop providing clean water in 33 countries. During Christian Aid week we had a bread and cheese lunch with home baking and plant stalls. The congregation are encouraged to make their own donations online and through church collections and through information given in the newsletter. Shoe boxes continue to be filled for Blythswood. A church team regularly volunteers with Fresh Start and there is a collection point in the church for their foodbank and household items. The annual collection of gifts for the children of prisoners in Saughton Prison was generously supported as always. A coffee and a bake sale in 2024 had raised almost £600 for toilet twinning so we had enough left for 2025 for the nine toilets across Sudan and Malawi.

The noticeboards outside keep people informed and the website is regularly updated. A weekly e-News is circulated with paper copies available as requested. Trustees are signatories to the Scottish Government Climate Change Pledge for Communities. “Wardie Cares” is a one-page statement that captures what matters to us as a congregation in this area. This sustainability document is updated and endorsed by the trustees every year and continued to receive publicity in 2025 through eNews, website and noticeboards. The halls continue to be let for a substantial amount of time and hall users are made aware of our policies on waste recycling and plastic/carbon emissions reduction with appropriate bins provided. The trustees are annually provided with a graph showing our use of utilities over the last few years. The heating is carefully set to reflect changes to hall use. Our church officer has resigned and has not been replaced by a paid employee; the tasks being covered by one main volunteer with support from a small team. After repeated problems with cleaning staff we use very satisfactory contract cleaners with the additional costs partly covered by the loss of a paid church officer. The property and manse require constant maintenance running on a scheduled programme. There were the usual checks including the defibrillator, the fire appliances and alarms and electrical equipment.

4

Wardie Parish Church of Scotland, Edinburgh Objectives and Activities (continued)

Seven Kirk Session meetings were held. Communication management, IT support, administrative management, oversight of hall bookings and property maintenance, are overseen by volunteers assisted by a paid administrator three mornings a week. The Treasurer manages all the accounts, having brought small church accounts into dedicated funds under the main account, but Pensions and Payroll are outsourced. One of the Joint Session Clerks is a joint signatory. Data protection is embedded in the congregation with a Data Retention Policy, a Privacy Notice for the Congregation and a Privacy Notice for staff. We formally record our sincere and grateful thanks to all volunteers, both elders and those not ordained to eldership. This report demonstrates the volunteers’ continued commitment to their work in the church community and for the local and wider community.

Financial Review

Statement of Financial Affairs: 2025 ended with an overall surplus over all funds of £789 (2024: £3,940) based on total income of £165,891 (2024: £164,583) and total expenditure of £171,743 (2024: £166,206).

Of more immediate relevance, the General Fund (Unrestricted and not Designated) which is the principal fund used for the church’s ‘business as usual’ activity and which is reported quarterly throughout the year, ended 2025 with a deficit of £6,062 (2024: £8,949). This deficit was significantly reduced by the Kirk Session’s decision in October to transfer the budgeted deficit for 2025 from the Legacies Fund (£11,150) and also by transfer from the Fabric Fund (£1,023) of the amount overspent from the Budget.

Income: Total income was £165,891, £1,308 (0.8%) higher than last year (2024: £164,583). It is still, however, well below pre-Coronavirus pandemic ( Covid-19 ) levels in 2019 (£190,884).

Offerings (Open Plate) increased by £1,154 to £6,256 (2024: £5,102) following the continued success of the reintroduction of passing the offering bag during each church service.

The church received three unrestricted legacies last year amounting to £13,155 (2024: £11). Although the Kirk Session’s view was that unrestricted Legacies should not be used to subsidise ‘business as usual’ expenditure, nor reduce deficits but instead be treated as exceptional income to be applied towards specific projects/purposes, it decided in October 2025 to vary that view. Bearing in mind the on-going and projected operating deficits in the General Fund for 2025 and 2026, it agreed that, pending the implementation of a significant stewardship campaign in 2026, the Legacies Fund should be used to meet the budgeted deficit on the General Fund for 2025 (£11,195) and the projected budget deficit for 2026 (£20,999).

Other donations were £4,007 higher than last year (2024: £11,828), principally as a result of a very generous donation from two former members of the congregation, part of which was used to purchase a new large, interactive screen which has been used with great success by all age groups and at events.

Income from Charitable Activities: There were no weddings but four funerals in 2025 which were less than the previous year (2024: 1 wedding and 5 funerals), resulting in £1,015 less income. Use of the church premises also fell by £2,814 (16.9%) to £13,811 (2024: £16,625) due to fewer organisations using them regularly. Youth Outreach £1,373 (2024: £1,739) is the voluntary income received by the Mothers/Toddlers Group and from Messy Church activities and is now shown separately.

Despite the successful Christmas Tree Festival held in December, unlike 2024 no major Fund Raising Event was held during 2025. This accounts for the reduction of income by £7,301 (2024: £8,085).

5

Wardie Parish Church of Scotland, Edinburgh Financial Review (continued)

Expenditure: Expenditure was £171,743, £5,537 higher than last year (2024: £166,206), largely due to the increases in (i) the church’s Giving to Grow allocation and (ii) Presbytery Dues.

In addition to the usual annual maintenance, work carried out included repairs to the main roof of the church; repairs to the central heating system; and repairs to the hot and cold water supplies in the ladies toilet. Works to the manse included the overhaul and repair of all of the manse’s windows; the provision of additional gravel; the supply/fit of an 18L expansion vessel; the provision of a new under cabinet light in the kitchen, the replacement of the bathroom towel rail, and the provision of a fire extinguisher and blanket.

The expenditure incurred does not include the time, talent and skills of the Property group and others, whose collective contribution should be acknowledged, along with the congregation’s gratitude.

6

Financial Review (continued)

Towards the end of 2025, the church’s bank (Bank of Scotland) changed its terms of business and, although no monthly fee is paid for the provision of the church’s main banks accounts, bank charges are now payable on all forms of deposits, withdrawals and transfers.

The replacement of microphones and provision of two new piano wheel trolleys were funded from the Equipment Fund and the installation of an Induction Loop to the Hall was funded from the Legacies Fund.

Most other controllable costs were in line with Budget and anticipated expenditure.

Balance Sheet: On the balance sheet, total funds at the end of 2025 amounted to £881,937 (2024: £881,148), an increase of £789.

Funds held in cash and at the bank rose by £21,864 (2024: £3,553 decrease) and stand at a reasonably healthy £131,409. However, this increase includes the withdrawal of £25,007 of capital from long-term reserves held in the Income Fund of The Church of Scotland Investors Trust in order to maintain cash flow to fund the ‘business as usual’ activities of the General Fund during the year. Subject to the outcome of the proposed fund-raising efforts referred to in the Looking Forward section of this Report (page 8), it is anticipated that there should not be any need during 2026 to draw on any more capital from the General Fund’s reserves held in the Church of Scotland Investors Trust Income Fund.

The Debtors’ balance of £5,769 (2024: £8,402) comprises (i) the quarter’s tax reclaim (to 31 December 2025) due from HMRC Charities which has now been received and (ii) two outstanding invoices for the use of church premises, both of which have now been paid. The Creditor’s balance of £1,217 (2024: £1,140) relates to an accrual for (i) the agreed fee for the independent examination of the financial statements and (ii) bank charges due for December 2025.

7

Wardie Parish Church of Scotland, Edinburgh Financial Review (continued)

Looking Forward: Despite the overall surplus of £789 (2024: £3,940), there was still an operating deficit of £5,852 (2024: £1,623) across all Funds. The operating deficit on the General Fund of £7,023 (2024: £1,006) was to a large extent offset by a transfer of £11,195 from the Legacies Fund (the operating deficit for the General Fund set out in the Budget for 2025) as approved by the Kirk Session in October 2024. The Budget approved by the Kirk Session in October 2025 envisages an operating deficit of £20,999 on the General Fund for 2026.

The financial position of the church remains reasonably healthy and, once again, it was able to draw on the reserves prudently set aside by it over many years to meet this year’s deficit. However, over the past few years the church has incurred increasingly large operating deficits on the General Fund resulting in the value of it falling significantly (35.4% over 4 years) from £170,834 in 2021 to £110,296 in 2025. An unwelcomed consequence of this was having to withdraw £25,007 of capital from long-term reserves held in the Income Fund of The Church of Scotland Investors Trust during the year in order to maintain cash flow to fund the ‘business as usual’ activities of the General Fund.

Running an operating deficit in the General Fund at current levels cannot continue indefinitely and is becoming unsustainable. Whilst one-off events like the Fund Raising Event on 14 December 2024 can provide temporary relief and there is also the cushion of the unspent unrestricted Legacies, part of which the Kirk Session has decided to release to meet ‘business as usual’ expenditure, neither of them address the underlying problem or provide a long-term solution.

Expenditure is tightly controlled and there is limited opportunity to reduce discretionary spend without having a significant effect on the church’s current activities. The challenge (as it has for a number of years) remains regular giving. Like many other churches (and the Church of Scotland itself), the church is experiencing a worrying trend of reduced giving over the past few years from approximately £195,000 per annum in 2013, 2014 and 2015 to £114,056 and £117,035 and £116,902 in the past three years.

The church accepts that action needs to be taken to try to address the operating deficit of the General Fund (particularly the amount of regular giving) if it wants to maintain its current level of activities. Accordingly, the Kirk Session agreed at its meeting in October 2025 to establish a sub-group to review all aspects of income and expenditure of the General Fund with a view to establishing a number of short, medium and long term measures. The sub group’s report will be brought forward for discussion at the next meeting of the Kirk Session in January 2026. In the meantime, the Kirk Session has agreed that, to the extent necessary, the budgeted operating deficit for 2026 of £20,999 on the General Fund will be subsidised from the Legacies Fund whilst the agreed short, medium and long term measures are implemented and take effect.

Financial responsibility is one of the three pillars of stewardship. It is therefore important for all members of the congregation to keep under constant review the amount and regularity of their financial contribution, in each case to the extent that they are able.

Investment Policy and Performance

The value of the Endowment Funds, all of which are held in the Growth Fund of The Church of Scotland Investors Trust, increased to £60,131 (2024: £55,761). The Endowment Funds therefore show an unrealised gain on revaluation of £4,369 (2024: £4,807) reflecting improved market conditions.

The value of the General Fund held in the Income Fund of The Church of Scotland Investors Trust decreased by £22,735 to £60,845 (2024: £83,580) following the withdrawal of £25,007 of capital to fund the ‘business as usual’ activities of the General Fund. The income received was £3,870 (2024: £4,534). The Income Fund seeks to provide a high and sustainable income and protect the long-term nominal value of capital. This is a long-term reserve for the church and, subject to the outcome of the anticipated fund-raising efforts referred to earlier, it is anticipated that there should not be any need to draw on the capital during 2026.

8

Wardie Parish Church of Scotland, Edinburgh Risk Management

The following table sets out the principal risks to successful achievement of our objectives identified by the Trustees and the mitigating actions adopted to address them.

Risks/ Activity Identified Mitigating actions being taken
Declining numbers in the children and
young people		 •
Investment in youth development work continues
to be a strategic priority.
•
A part-time church and community worker is
permanently funded for 24hrs per week.
•
Outreach work with the local school.
•
Large Toddler group meets on Thursday
mornings.
•
Drop-in pre-school group provided on Tuesday
mornings with mini-worship.
•
Drop-in Family events organized for all ages.
•
Holiday Drop-in Week held in the summer.
Need to keep training updated •
Encouragement to Trustees and others to take
part in safeguarding training.
Predicted increase in pastoral care
demands as congregation age profile
changes		 •
Dedicated pastoral care team in place providing
additional support and contact. Guild and Gentle
Walking Groups provides chance to socialize in a
supported environment.
Succession planning – need to identify
and develop future leaders of the
congregation		 •
Involvement of members of the congregation in
the conduct of worship, reading and preparing
prayers.
•
Leadership roles in the various committees.
Dependent on voluntary giving as
principal source of revenue		 •
Robust financial planning, authorisation and
reporting systems in place.
•
Congregation made aware of reducing finances.
•
Group appointed to provide plans for increasing
giving into 2026. Special Kirk Session Meeting
called for Jan 2026.
Maintenance of church buildings and
manse to ensure they are fit for purpose
and meet all necessary statutory
obligations. Improve fuel efficiency of
buildings to address rising heating
costs.		 •
Inspection and maintenance programme in place
which is regularly reviewed and implemented.
•
Bi-annual electrical inspection undertaken and
necessary works implemented.
•
Investment in insulation and zoned heating
system delivering monitored savings in energy
consumption.

9

Duty of care to ensure safety of
vulnerable people with whom we work.		 •
Safeguarding officer has completed all the
necessary training.
•
Minister has completed advanced safeguarding
training.
•
Safeguarding coordinator continues to review
names on the Safeguarding register in the light of
new less stringent requirements.
•
Online training provided for Safeguarding.
•
Regular monitoring and reporting on PVG
compliance.
•
Regular building safety checks.
•
Policies on safe use of the internet and social
media
Successful delivery of our objectives in
accordance with increased regulatory
requirements, social change and our
members’ expectations is a continuing
and developing challenge.		 •
Consideration of balance between volunteer.
support and paid posts with church officer change
•
Pensions and payroll outsourced.
•
IT group in place to deal with increased IT.
•
Installation of Fibre Broadband to facilitate use of
internet throughout the buildings.
•
Dedicated Data protection Officer in place.
•
Data Retention Policy, a Privacy Notice for the
Congregation and a Privacy Notice for staff in
place.
Effective communication between the
trustees, the congregation and the
community is integral to success in
achieving our objectives		 •
Members receive a weekly newsletter by email.
•
Paper copies of newsletter delivered on request.
•
Noticeboards inside and outside communicate
information to the congregation and community.
•
Posters and invitation cards used for Christmas
services and other events.
•
Congregational Meeting held annually to share
information on accounts.

Reserves Policy

General Fund: The Trustees have considered the reserves required and have taken into account their current and future liabilities. It is the Trustees’ policy to hold unrestricted reserves of at least 6 months’ expenditure. At the end of the year, the church held unrestricted funds of £110,296 (2024: £116,358) in its unrestricted General Fund which is a decrease of £6,062 (5.2%) from last year. The General Fund reserve represents 7.7 months’ (2024: 8.5 months’) expenditure.

Designated Funds: In addition, at the end of the year the church held designated balances comprising £57,814 (2024: £55,021) in the Legacies Fund; £7,627 (2024: £8,282) in the Fabric Repair Fund; £1,620 (2024: £2,159) in the Equipment Fund; £312 (2024: £312) in the Banner Fund; and £88 (2024: £88) in the Garden Fund. Church congregational organisations held funds of £5,972 (2024: £5,780).

Further designated funds held represent tangible fixed assets valued at £625,000 (2024: £625,000) for the manse and garage which were last revalued as at 31 December 2016.

10

Wardie Parish Church of Scotland, Edinburgh Reserves Policy (continued)

Restricted Funds: At the end of the year, the church also held restricted funds totaling £9,781 (2024: £9,565) in the Kirk Session Benevolent Fund, the Network Fund, the Saturday Club (formerly known as Youth & Family Development Fund) and the Flower Fund for the purposes described in Note 15.

Structure, Governance and Management

Governing Document

The congregation is a registered charity, number SC008710 and from the 13 July 2017 is administered in accordance with the terms of the Unitary Constitution having changed from the Model Deed of Constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity’s trustees ( the 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 the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Organisational Structure

Certain responsibilities are delegated to the Finance and Property Committees, as appropriate. The Kirk Session met seven times in 2025 and is responsible for spiritual and all financial affairs.

Reference and Administrative Information

The following were members of the Kirk Session during the year 2025 and up to the date of signing of the financial statements:

Kirstine Adams Brian Cooper Fiona Lane Dolly Purnell Cathy Ballantine Fiona Cooper Glenn Liddall Margaret Robinson Grant Ballantine Ian Davey Lynne Liddall Susan Russell Christopher Boston Jan Dobie Bunty Lind Jane Scott Karen Bowman Margaret Donaldson Heather McHaffie Christine Shepherd Fiona Campbell Tim Edward Evelyn McVie Elaine Stalker Kate Clegg Ann Esslemont Judith Morrison Graeme Trotter Heather Cherry Kate Goodall Rob Matthews Ann Watson Graham Hutchison Paul Mitchell

(34 Members, 10 Men, 24 Women)

Robin Black Sabbatical 29.04.2025 and Wendy Sodergren Emeritus Elder 11.11.2025.

11

Wardie Parish Church of Scotland, Edinburgh Reference and Administrative Information (continued)

Principal Office-bearers:

Minister: Rev Dolly Purnell Joint Session Clerks: Heather McHaffie and Paul Mitchell Church Treasurer: Douglas Hunter

Principal Office Contact Address: The Church Office Wardie Parish Church 29 Primrose Bank Road Edinburgh EH5 3JE

Charity Registration Number: SC008710

Congregation Number: 010055 Independent Examiner: Suzanne Graham, FCCA Hollis Accounting Limited 3 Melville Crescent, Edinburgh EH3 7HW. Bankers: Bank of Scotland 43 Comely Bank, Edinburgh EH4 1AF.

12

Wardie Parish Church of Scotland, Edinburgh Trustees’ Responsibilities in relation to the Financial Statements

The Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the church and of the incoming resources and application of resources, of the church for that period. In preparing the financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the church and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees and signed on their behalf

(signed) Heather McHaffie

Heather S McHaffie Joint Session Clerk

Date: 17 February 2026

13

Wardie Parish Church of Scotland, Edinburgh Independent Examiner’s Report to the Trustees of Wardie Parish Church

I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 15 to 30.

Respective responsibilities of Trustees and examiner

The 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 (as amended).

The Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 (as amended). An examination includes a review of the accounting records kept by the church 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 (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) 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.

.

(signed) Suzanne Graham

Name: Suzanne Graham, FCCA Address: Hollis Accounting Limited 3 Melville Crescent Edinburgh EH3 7HW

Date: 6 March 2026

14

Wardie Parish Church of Scotland, Edinburgh Statement of Financial Activities Year ended 31 December 2025

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
Total income
Expenditure on:
Raising funds
Charitable activities
Other
Total expenditure
Net income/(expenditure)
before gains and losses on
investments
Net gains/(losses) on
investments
Net income/(expenditure)
Transfers between Funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Note
1
2
3
4
5
6
10
15
15		 Unrestricted
Funds
2025
£
133,905
18,539
2,397
7,159
2,350
164,350
-
(171,373)
-
(171,373)
(7,023)
2,272
(4,751)
480
(4,271)
812,600
808,329		 Restricted
Funds
2025
£
75
-
-
285
-
360
-
(144)
-
(144)
216
-
216
-
216
9,565
9,781		 Endowment
Funds
2025
£
-
-
-
1,181
-
1,181
-
(226)
-
(226)
955
4,369
5,324
(480)
4,844
58,983
63,827		 Total
2025
£
133,980
18,539
2,397
8,625
2,350
165,891
-
(171,743)
-
(171,743)
(5,852)
6,641
789
-
789
881,148
881,937		 Unrestricted
Funds
2024
£
121,079
29,274
2,463
7,148
3,120
163,084
(143)
(163,947)
-
(164,090)
(1,006)
756
(250)
480
230
812,370
812,600		 Restricted
Funds
2024
£
115
50
-
154
-
319
-
(1,002)
-
(1,002)
(683)
-
(683)
-
(683)
10,248
9,565		 Endowment
Funds
2024
£
-
-
-
1,180
-
1,180
-
(1,114)
-
(1,114)
66
4,807
4,873
(480)
4,393
54,590
58,983		 Total
2024
£
121,194
29,324
2,463
8,482
3,120
164,583
(143)
(166,063)
-
(166,206)
(1,623)
5,563
3,940
-
3,940
877,208
881,148

15

Wardie Parish Church of Scotland, Edinburgh Balance Sheet

At 31 December 2025

Balance Sheet
At 31 December 2025
Fixed Assets:
Tangible assets
Investments
Total Fixed Assets
Current Assets
Debtors
Cash at bank and in hand
Total Current Assets
Liabilities
Creditors falling due within one
year
Net Current Assets
Creditors falling due after
more than one year
Net Assets
The funds of the church:
Endowment funds
Restricted income funds
Unrestricted income funds
Total church funds		 Note
9
10
11
12
15
15		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
625,000
-
-
60,845
-
60,131		 Total
Funds
2025
625,000
120,976
745,976
5,769
131,409
137,178
(1,217)
-
881,937
63,827
9,781
808,329
881,937		 Unrestricted
Funds
Restricted
Funds
625,000
-
83,580
-		 Endowment
Funds
-
55,761		 Total
Funds
2024
625,000
139,341
685,845
-
60,131		 708,580
-		 55,761 764,341
5,769
-
-
117,932
9,781
3,696		 8,402
-
96,758
9,565		 -
3,222		 8,402
109,545
123,701
9,781
3,696		 105,160
9,565		 3,222 117,947
(1,217)
-
-		 (1,140)
-		 - (1,140)
-
-
-		 104,020
9,565
-
-		 3,222
-		 116,807
-
808,329
9,781
63,827		 812,600
9,565		 58,983 881,148
58,983
9,565
812,600
881,148

The accounts were approved by the Kirk Session on 17 February 2026 and signed on their behalf by:

(signed) Heather McHaffie Joint Session Clerk (signed) R Douglas Hunter Treasurer

16

Wardie Parish Church of Scotland, Edinburgh Accounting Policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

Basis of preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The church constitutes a public benefit entity as defined by FRS 102.

The Trustees consider that there are no material uncertainties about the church’s ability to continue as a going concern because sufficient funds are available to cover any foreseen shortfall.

Fund accounting

Funds are classified as either restricted funds, unrestricted or endowment funds, defined as follows:

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the church.

Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the church.

Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the church. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees’ discretion to apply the fund.

Income

Income is recognised when the church has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the church has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the church of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the church which is the amount the church would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

17

Wardie Parish Church of Scotland, Edinburgh Accounting Policies (continued)

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the church; this is normally on notification of the interest paid or payable by the bank.

Fixed Assets

The church manse and garage are included in the accounts based on a valuation obtained by the Trustees at 31 December 2016. In accordance with FRS 102, the Trustees have decided that the church manse and garage do not need to be revalued every year but can be revalued at reasonable periodic intervals. These properties are not depreciated as the Trustees are confident that the current market value of them is in line with the valuation.

The church and halls are excluded from the accounts as the Trustees are of the opinion that a reliable valuation of the properties cannot be obtained.

Expenditure incurred on the repair and maintenance of these assets is charged as expenditure in the Statement of Financial Activities in the period in which the liability arises.

All other fixed assets costing in excess of £10,000 and having a value to the church greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:

Fixtures, fittings and office equipment 4 years Organ 10 years

Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at 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.

Taxation

Wardie Parish Church of Scotland, Edinburgh is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The church is not registered for VAT and expenditure therefore includes irrecoverable input VAT.

18

Wardie Parish Church of Scotland, Edinburgh

Notes forming part of the financial statements

for the year ended 31 December 2025

1
Donations and
Legacies
Offerings:
Gift Aid
Open Plate
Tax recovered on Gift
Aid
Legacies
Value of donated goods
Other
2
Income from
Charitable Activities
Weddings and Funerals
Use of Premises (Third
Parties)
Sunday Refreshments
Youth Outreach
Fund Raising Event
Other		 Unrestricted
Funds
2025
£
76,121
6,256
22,050
13,155
488
15,835
133,905
785
13,811
1,000
1,373
784
786
18,539		 Restricted
Funds
2025
£
-
-
-
-
75
-
75
-
-
-
-
-
-
-		 Endowment
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
76,121
6,256
22,050
13,155
563
15,835
133,980
785
13,811
1,000
1,373
784
786
18,539		 Unrestricted
Funds
2024
£
79,226
5,102
24,872
11
40
11,828
121,079
1,800
16,625
800
1,739
8,085
225
29,274		 Restricted
Funds
2024
£
-
-
-
-
115
-
115
-
-
-
-
-
50
50		 Endowment
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£
79,226
5,102
24,872
11
155
11,828
**121,194 **
1,800
16,625
800
1,739
8,085
275
29,324

19

Wardie Parish Church of Scotland, Edinburgh

Notes forming part of the financial statements for the year ended 31 December 2025

3
Income from other Trading
Activities
Regular Fund Raising
Photocopier
4
Investment Income
Dividends Received
Deposit Interest
5
Other Income
Insurance Claim
Grants Received		 Unrestricted
Funds
2025
£
2,397
-
2,397
3,870
3,289
7,159
-
2,350
2,350		 Restricted
Funds
2025
£
-
-
-
-
285
285
-
-
-		 Endowment
Funds
2025
£
-
-
-
1,181
-
1,181
-
-
-		 Total
2025
£
2,397
-
2,397
5,051
3,574
8,625
-
2,350
2,350		 Unrestricted
Funds
2024
£
2454
9		 Restricted
Funds
2024
£
-
-
-
-
154
154
-
-
-		 Endowment
Funds
2024
£
-
-
-
1,180
-		 Total
2024
£
2,454
9
2,463 2,463
4,534
2,614		 5,714
2,768
7,148
770
2,350
3,120		 1,180
-
-
-		 8,482
770
2,350
3,120

20

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

6
Analysis of Expenditure
Raising Funds
Cost of Sales
Stewardship Materials
Charitable Activities
Giving to Grow Allocation
Presbytery Dues
Minister’s Expenses
Pulpit Supply (& Locums)
Other Salary Costs
Fabric Repairs/Maintenance
Council Tax
Other Building Costs:
Heating & Lighting
Insurance
Cleaning
Garden
Church Office Expenses:
Telephone & Postage
Printing & Stationery
Photocopying
Computer Supplies
Bank Charges
Website
Balance carried forward		 Unrestricted
Funds
2025
£
-
-
-
72,182
1,582
1,800
-
34,445

11,022
4,032
10,277
6,409
9,085
-
911
479
2,438
399
28
466
155,555		 Restricted
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Endowment
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2025
£
-
-
-
72,182
1,582
1,800
-
34,445
11,022
4,032
10,277
6,409
9,085
-
911
479
2,438
399
28
466
155,555		 Unrestricted
Funds
2024
£
-
143
143
67,674
1,269
1,689
100
41,988
14,796
3,738
9,342
6,050
383
-
869
727
2,186
866
-
521
152,198		 Restricted
Funds
2024
£
-
-
-
-
-
-
-
292
-
-
-
-
-
-
-
5
-
-
-
-
297		 Endowment
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total
2024
£
-
143
143
67,674
1,269
1,689
100
42,280
14,796
3,738
9,342
6,050
383
-
869
732
2,186
866
-
521
152,495

21

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

Balance brought forward
Organ & Music
Independent Examination
Other Expenses:
Equipment
Training
Outreach & Pastoral
Youth Groups
Seeds for Growth
Flowers
Books and CDs
Payroll Administration
Other
Third Party Donations
Total		 Unrestricted
Funds
2025
£
155,555
928
1,200
6,600
110
27
136
-
-
20
841
2,481
3,475
171,373
171,373		 Restricted
Funds
2025
£
-
-
-
-
-
-
-
-
144
-
-
-
144
144		 Endowment
Funds
2025
£
-
-
-
-
-
-
-
-
-
-
-
-
226
226
226		 Total
2025
£
155,555
928
1,200
6,600
110
27
136
-
144
20
841
2,481
3,701
171,743
171,743		 Unrestricted
Funds
2024
£
152,198
1,526
1,140
1,239
-
49
191
778
-
-
757
3,064
3,005
163,947
164,090		 Restricted
Funds
2024
£
297
-
-
-
-
-
554
-
142
-
-
9
-
1,002
1,002		 Endowment
Funds
2024
£
-
-
-
887
-
-
-
-
-
-
-
-
227
1,114
1,114		 Total
2024
£
152,495
1,526
1,140
2,126
-
49
745
778
142
-
757
3,073
3,232
166,063
164,090

Support costs have not been separately identified as the Trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

22

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

7
Staff costs and numbers
Salaries and wages
Locum salary
Social security costs
Pension costs
Total		 2025
£

34,042
-
-
403
**34,445 **		 2024
£
41,885
-
-
395
42,280

The average number of employees during the year, calculated on the basis of a head count was as follows:

Family/Youth Development
Administration
Music staff
Premises maintenance		 2025
Number
1
1
1
1
4		 2024
Number
2
1
1
2
6

No employee had employment benefits in excess of £60,000 (2024: £Nil).

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 (2024: £31,642) and the maximum stipend (in the fifth and subsequent years) £39,856 (2024: £38,884).

8 Trustee Remuneration and Related Party Transactions

During the year, 7 (2024: 7) Trustees received reimbursement of expenses as follows:

Council Tax of £4,032 was paid in respect of the manse (2024: £3,738). In addition, the following Trustees (or a person related to a Trustee) received a salary for providing services during the year:

Trustee:

Person related to a Trustee:

23

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

8 Trustee Remuneration and Related Party Transactions (cont.)

No Trustee (or a person related to a Trustee) had any personal interest in any contract or transaction entered into by the church during the year.

During the year a total of £29,499 (2024: £30,035) was donated to the church by Trustees.

9 Tangible Fixed Assets

2025
Cost or Valuation
At 1 January 2025
Additions/(Disposals)
At 31 December 2025
Accumulated
Depreciation
At 1 January 2025
Charge for year
At 31 December 2025
Net Book Value
At 31 December 2025
2024
Cost or Valuation
At 1 January 2024
Additions/(Disposals)
At 31 December 2024
Accumulated
Depreciation
At 1 January 2024
Charge for year
At 31 December 2024
Net Book Value
At 31 December 2024		 Manse &
Garage
£
625,000
-
625,000
-
-
-
625,000
625,000
-
625,000
-
-
-
625,000		 Organ
£
25,098
-
25,098
25,098
-
25,098
-
25,098
-
25,098
25,098
-
25,098
-		 Audio
Visual
£
29,953
-
29,953
29,953
-
29,953
-
29,953
-
29,953
29,953
-
29,953
-		 Central
Heating
System
£
25,304
-
25,304
25,304
-
25,304
-
25,304
-
25,304
25,304
-
25,304
-		 Total
£
705,355
-
705,355
80,355
-
80,355
625,000
705,355
-
705,355
80,355
-
80,355
625,000

24

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

10
Investments
Market value at 1 January
Investments addition (disposal)
Unrealised gain/(loss) on investments
Market value at 31 December
Investments at cost		 2025
£
139,341
(25,006)
6,641
120,976
96,125		 2024
£
133,779
-
5,562
139,341
123,968

The following investments are held with the Church of Scotland Investors Trust Growth Fund, a very largely global equity-based fund now professionally managed by Wellington Management and M&G following the transition from Newton Investment Management Limited which completed in November 2025:

Sunday School Prize Fund
Mr & Mrs Black’s Fund
Thanksgiving Fund
Haddow Fund
Total		 Units held
as at
31 Dec
619
1,256
3,356
3,509
8,740		 Market
Value
2025
£
4,259
8,641
23,089
24,142
60,131		 Market
Value
2024
£
3,949
8,013
21,411
22,388
55,761

The following investments are held with the Church of Scotland Investors Trust Income Fund which is intended for medium-term investment and aims to provide a high and sustainable income and protect the long-term nominal value of capital with funds invested predominantly in fixed-interest bonds both in UK and globally (professionally managed by Royal London Asset Management Limited, based in London):

General Fund
Total		 Units held
as at
31 Dec
5,342
5,342		 Market
Value
2025
£
60,845
60,845		 Market
Value
2024
£
83,580
83,580

11 Debtors

Gift Aid Tax Refund Due
Other Debtors
12
Creditors
Accruals
Other Creditors		 2025
£
5,549
220
5,769
2025
£
1,217
-
1,217		 2024
£
8,122
280
8,402
2024
£
1,140
-
1,140

25

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

13 Analysis of Net Assets Among Funds

2025
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2025
2024
Fixed Assets
Investments
Current Assets
Current Liabilities
Net assets at 31 Dec 2024		 General
£
-
60,845
50,668
(1,217)
110,296
-
83,580
33,918
(1,140)
116,358		 Designated
£
625,000
-
73,033
-
698,033
625,000
-
71,242
-
696,242		 Restricted
£
-
-
9,781
-
9,781
-
-
9,565
-
9,565		 Endowment
£
-
60,131
3,696
-
63,827
-
55,461
3,222
-
58,983		 Total
£
625,000
120,976
137,178
(1,217)
**881,937 **
625,000
139,341
117,947
(1,140)
881,148

14 Volunteers

In common with all congregations of the Church of Scotland, the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

26

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements

for the year ended 31 December 2025

15
Movements in Funds
Endowment funds
Sunday School Prize
Fund_(Wm. Armet_
Memorial, Flint
Memorial, Rev. Rennie
Memorial)
Mr & Mrs Black’s Fund
Thanksgiving Fund
Haddow Fund
Restricted funds
Kirk Session Benevolent
Network Fund
Saturday Club (ex-Youth
Family Development)
Flower Fund
Unrestricted funds
General Fund
Designated Funds:
Manse
Garage
Fabric Repair Fund
Legacies
Equipment Fund
Wardie Guild
Mothers/Toddlers Group
Banner Group
Wardie Church Garden
Wardie Community Gala
Total funds		 At 1
January
2025
Income
Expenditure
Transfers
in/(out)
Unrealised
Gains/
(Losses)
£
£
£
£
£
3,949
84
-
(83)
309
8,013
170
-
(170)
628
21,411
453
(226)
(227)
1,678
25,610
474
-
-
1,754		 At 1
January
2025
Income
Expenditure
Transfers
in/(out)
Unrealised
Gains/
(Losses)
£
£
£
£
£
3,949
84
-
(83)
309
8,013
170
-
(170)
628
21,411
453
(226)
(227)
1,678
25,610
474
-
-
1,754		 At 31
December
2025
£
4,259
8,641
23,089
27,838
58,983
1,181
(226)
(480)
4,369		 63,827
Fund 663
29
-
-
-
5,772
256
-
-
-
&
2,518
-
-
-
-
612
75
(144)
-
-
9,565
360
(144)
-
-
116,358
140,036
(164,368)
15,998
2,272
600,000
-
-
-
-
25,000
-
-
-
-
8,282
368
-
(1,023)
-
55,021
15,644
(1,656)
(11,195)
2,159
227
(766)
-
-
2,030
5,247
(3,682)
(1,300)
-

2,050
2,828
(901)
(2,000)
-
312
-
-
-
-
88
-
-
-
-

1,300
-
-
-
-
812,600
164,350
(171,373)
480
2,272
881,148
165,891
(171,743)
-
6,641		 692
6,028
2,518
543
9,565
360
(144)
-
-		 9,781
116,358
140,036
(164,368)
15,998
2,272
600,000
-
-
-
-
25,000
-
-
-
-
8,282
368
-
(1,023)
-
55,021
15,644
(1,656)
(11,195)
2,159
227
(766)
-
-
2,030
5,247
(3,682)
(1,300)
-
2,050
2,828
(901)
(2,000)
-
312
-
-
-
-
88
-
-
-
-
1,300
-
-
-
-		 110,296
600,000
25,000
7,627
57,814
1,620
2,295
1,977
312
88
1,300
812,600
164,350
(171,373)
480
2,272		 808,329
881,148
165,891
(171,743)
-
6,641		 **881,937 **

Fund Transfers:

Transfers from the Endowment funds represent income received which can be used for the purposes noted below.

Other fund transfers in the year are agreed by the Trustees and are either from the General Fund to Restricted or Designated funds for the relevant purpose, or represent contributions from congregational organisations to the general work of the church.

27

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements

for the year ended 31 December 2025

15 Movements in Funds (continued)

Purposes of Endowment Funds:

Purposes of Restricted Funds:

Purposes of Designated Funds:

28

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

15
Movements in Funds (continued)
At 1
January
2024
Income
Expenditure
Transfers
in/(out)
Unrealised
Gains/
(Losses)
£
£
£
£
£
Endowment funds
Sunday School Prize
Fund_(Wm. Armet_
Memorial, Flint
Memorial, Rev. Rennie
Memorial)
3,609
84
-
(84)
340
Mr & Mrs Black’s Fund
7,322
170
-
(170)
691
Thanksgiving Fund
19,565
453
(227)
(226)
1,846
Haddow Fund
24,094
473
(887)
-
1,930
54,590
1,180
(1,114)
(480)
4,807
Restricted funds
Kirk Session Benevolent Fund 647
16
-
-
-
Network Fund
5,634
138
-
-
-
Saturday Club (ex-Youth &
Family Development) 3,328
50
(860)
-
-
Flower Fund
639
115
(142)
-
-
Tilda Fund
-
-
-
-
-
10,248
319
(1,002)
-
-
Unrestricted funds
General Fund
169,550
153,001
(157,608)
(49,341)
756
Designated Funds:
Manse
600,000
-
-
-
-
Garage
25,000
-
-
-
-
Fabric Repair Fund
8,076
206
-
-
-
Legacies
-
1,068
-
53,953
-
Equipment Fund
3,315
83
(1,239)
-
-
Wardie Players
-
-
-
-
-
Wardie Guild
1,884
4,925
(3,479)
(1,300)
-
Open Door
-
-
-
-
-
Mothers/Toddlers Group
2,878
2,239
(845)
(2,222)
-
Banner Group
312
-
-
-
-
Wardie Traidcraft
-
-
-
-
-
Wardie Church Garden
48
40
(246)
-
-
Wardie Community Gala
1,307
1,522
(919)
(610)
-
812,370
163,084
(164,090)
480
756
Total funds
877,208
164,583
(166,206)
-
5,563		 15
Movements in Funds (continued)
At 1
January
2024
Income
Expenditure
Transfers
in/(out)
Unrealised
Gains/
(Losses)
£
£
£
£
£
Endowment funds
Sunday School Prize
Fund_(Wm. Armet_
Memorial, Flint
Memorial, Rev. Rennie
Memorial)
3,609
84
-
(84)
340
Mr & Mrs Black’s Fund
7,322
170
-
(170)
691
Thanksgiving Fund
19,565
453
(227)
(226)
1,846
Haddow Fund
24,094
473
(887)
-
1,930
54,590
1,180
(1,114)
(480)
4,807
Restricted funds
Kirk Session Benevolent Fund 647
16
-
-
-
Network Fund
5,634
138
-
-
-
Saturday Club (ex-Youth &
Family Development) 3,328
50
(860)
-
-
Flower Fund
639
115
(142)
-
-
Tilda Fund
-
-
-
-
-
10,248
319
(1,002)
-
-
Unrestricted funds
General Fund
169,550
153,001
(157,608)
(49,341)
756
Designated Funds:
Manse
600,000
-
-
-
-
Garage
25,000
-
-
-
-
Fabric Repair Fund
8,076
206
-
-
-
Legacies
-
1,068
-
53,953
-
Equipment Fund
3,315
83
(1,239)
-
-
Wardie Players
-
-
-
-
-
Wardie Guild
1,884
4,925
(3,479)
(1,300)
-
Open Door
-
-
-
-
-
Mothers/Toddlers Group
2,878
2,239
(845)
(2,222)
-
Banner Group
312
-
-
-
-
Wardie Traidcraft
-
-
-
-
-
Wardie Church Garden
48
40
(246)
-
-
Wardie Community Gala
1,307
1,522
(919)
(610)
-
812,370
163,084
(164,090)
480
756
Total funds
877,208
164,583
(166,206)
-
5,563		 15
Movements in Funds (continued)
At 1
January
2024
Income
Expenditure
Transfers
in/(out)
Unrealised
Gains/
(Losses)
£
£
£
£
£
Endowment funds
Sunday School Prize
Fund_(Wm. Armet_
Memorial, Flint
Memorial, Rev. Rennie
Memorial)
3,609
84
-
(84)
340
Mr & Mrs Black’s Fund
7,322
170
-
(170)
691
Thanksgiving Fund
19,565
453
(227)
(226)
1,846
Haddow Fund
24,094
473
(887)
-
1,930
54,590
1,180
(1,114)
(480)
4,807
Restricted funds
Kirk Session Benevolent Fund 647
16
-
-
-
Network Fund
5,634
138
-
-
-
Saturday Club (ex-Youth &
Family Development) 3,328
50
(860)
-
-
Flower Fund
639
115
(142)
-
-
Tilda Fund
-
-
-
-
-
10,248
319
(1,002)
-
-
Unrestricted funds
General Fund
169,550
153,001
(157,608)
(49,341)
756
Designated Funds:
Manse
600,000
-
-
-
-
Garage
25,000
-
-
-
-
Fabric Repair Fund
8,076
206
-
-
-
Legacies
-
1,068
-
53,953
-
Equipment Fund
3,315
83
(1,239)
-
-
Wardie Players
-
-
-
-
-
Wardie Guild
1,884
4,925
(3,479)
(1,300)
-
Open Door
-
-
-
-
-
Mothers/Toddlers Group
2,878
2,239
(845)
(2,222)
-
Banner Group
312
-
-
-
-
Wardie Traidcraft
-
-
-
-
-
Wardie Church Garden
48
40
(246)
-
-
Wardie Community Gala
1,307
1,522
(919)
(610)
-
812,370
163,084
(164,090)
480
756
Total funds
877,208
164,583
(166,206)
-
5,563		 At 31
December
2024
£
3,949
8,013
21,411
25,610
54,590
1,180
(1,114)
(480)
4,807		 58,983
Fund 647
16
-
-
-
5,634
138
-
-
-
&
3,328
50
(860)
-
-
639
115
(142)
-
-
-
-
-
-
-
10,248
319
(1,002)
-
-
169,550
153,001
(157,608)
(49,341)
756
600,000
-
-
-
-
25,000
-
-
-
-
8,076
206
-
-
-
-
1,068
-
53,953
-
3,315
83
(1,239)
-
-
-
-
-
-
-
1,884
4,925
(3,479)
(1,300)
-
-
-
-
-
-

2,878
2,239
(845)
(2,222)
-
312
-
-
-
-
-
-
-
-
-
48
40
(246)
-
-

1,307
1,522
(919)
(610)
-
812,370
163,084
(164,090)
480
756
877,208
164,583
(166,206)
-
5,563		 663
5,772
2,518
612
-
10,248
319
(1,002)
-
-		 9,565
169,550
153,001
(157,608)
(49,341)
756
600,000
-
-
-
-
25,000
-
-
-
-
8,076
206
-
-
-
-
1,068
-
53,953
-
3,315
83
(1,239)
-
-
-
-
-
-
-
1,884
4,925
(3,479)
(1,300)
-
-
-
-
-
-
2,878
2,239
(845)
(2,222)
-
312
-
-
-
-
-
-
-
-
-
48
40
(246)
-
-
1,307
1,522
(919)
(610)
-		 116,358
600,000
25,000
8,282
55,021
2,159
-
2,030
-
2,050
312
-
88
1,300
812,370
163,084
(164,090)
480
756		 812,600
877,208
164,583
(166,206)
-
5,563		 881,148

29

Wardie Parish Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2025

16
Collections for Third Parties
Edinburgh Direct Aid (Wardie Guild and Retiring Collection)
Sunflower Garden (Wardie Guild)
National Guild (Wardie Guild)
Christian Aid (Christian Aid Week)
Just a Drop (Retiring Offering)
Blood Bikes (Wardie Guild)
Church of Scotland (Thanksgiving Endowment)
Bethany Christian Trust (Retiring Collection)
Fresh Start (Scotland) (Wardie Community Gala)
Edinburgh Street Pastors (Wardie Guild)
Starchild (Wardie Guild)
Disasters Emergency Committee (Alternative Gifts for Christmas)
People Know How (Alternative Gifts for Christmas)		 2025
1,166
1,150
1,025
557
431
300
226
166
-
-
-
-
-
5,021		 2024
1,010
350
-
-
-
-
227
428
680
650
650
386
249
4,630

30