Edinburgh: ran lackford e Parish Church of Scotlan Formerly Marchmont St Giles, Parish Church of Scotland Accounts for the year ended 31 December 2025 Congregation No. 010141 Charity No. SC009338
Blackford and Grange Parish Chvrch of Scotland, Edinburgh SC009338 I'rustees, Annual Report Year ended 31 December 2025 The Trustees present their annual report and financfftal statements of B[kF0rd and Grdnge Parish Church of Scotland (the charity) for the year ended 31 December 2025. DurEng 2025 th¢ chaiity operated as Marchmont St Giles Parish Church of Scotland. Th¢ n1]e of the charity changcd on l January 2026 following the union with Reid Memorial Church. Th¢ financial statements have been prepared in accOance with the accounting polici¢s s¢t out on pag¢s 14 and 15 and coinply with the chity'S Deed of Coiistitutioii, tlie Generdl Assembly Regulations for Congregational Finance the Charities and Trustee Investsllent (Scotland) Act 2005. the Charlties Account5 (Scotland) Regulations 2006 (as amended) Accounting and Reporting by Charities.. Statement of Recominended Practice applicable to charities preparing theii acUnts in accordance With FRS 102. the Financial Reporting Standard applicable in the UK and R¢public of Ireland. Objective8 and ActRVities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and PresbyteFian in policy. It exists to glorify God and to work for the advancement of Christ's Kingdom tbxoughoutthe world. As a national ChU[L it acknowl¢dg¢s a distinctive call and dut). to bring the ordinances of r¢lRgion to th¢ peopl¢ in every parish of Scotland through a territoria] ministy. It co-oprat¢S with other ¢hur¢h¢s in various ecum¢nical bodies in Scotland and beyond. Aebievements and Perforniaoce Worship - services on Sunday morning at 10.30 include a time with the young people after wbTch they leave for activities or Sunday School. On Sundays when there was Cornmunion towards the end of the service. the children would return to participate iii this. VaTiOUS types of ComillunioD are held including ihe more tradittonal distribution by Elders to the congregation seated in pews, a round table Commwiion when th¢ CODgr¢gation is invited to gather round the table at the front of the Church and a Cominunion in the side chapel after the service. Services are live-streamed and available for subsequent playback. This is appreciated by those who are Ullable to attend in person. StreamingF capabklities wcrc augTncnt¢d during th¢ y with new cameras allowing for more flexibility. The order of service. including the words of the hymns and bible readings. is displayed on large screens. We continue to make use of th¢ hymnbook 'CTod Welcomes All,, featiIng hymns that were new to ihe congregatioi), in addition to the Church Hymnary. During the year. traditional servEtts were held at Easter (hand washing on Thursday evening, jotnt 8eTvice on Friday evening with the German Speaking Congregation, Tajxé service on Saturday evening. Communion service on Easter day), Christian Aid on I l May, Harvest on 25 October, R¢in¢mbranc¢ on 9 Nov¢mber (with participation by Beavers. Cubs. Scouts and ExploT¢rs based at our halls} and th¢ Christmas services.. 9 lessons and carols on 14 Dec¢mber, the longest night service on 20 December, the Nativity involving our children on 21 Deceniber, Christingle on Christmas Eve at 4pm, Community carol singing at I I pm t"ollowed at I1.30pm by th¢ Watchnight s¢rvic¢ plus th¢ s¢rvEce on Chrislmas day. During th¢ year, joint services were held with the Gern]an Speaking Congregation and Reid Memorial. We wenl to the Gernwi Church for joint worshtp for the Chrtstian Aid Service at the start of c1[sIan Aid week on I l May, and members of their congreg(ition joined us on
Bjackford and Grnnge Parish Church of Scotland, Edinburgh SC009338 Truste&q° Annul Report Year eniled 31 December 2025 Good Friday (18 April). We h¢Ed joint services with Reid Memorial most months of the year. Services altemated betw¢en the two venues. Elders of both congregations were involved in serving coinmunion during some of the joint seTvices. Bible study continued during Lent and Adv¢nt. Servites- the Chiwch Ceiitre was busy throughout the year willi many groups using ihe liails. Many parties and one-off events were also hcld there. The café continued to w¢lcome young and old alike. 'fhe cafe also organtsed a Christmas Market on 6 D¢c¢mb¢r which involved afternoon sta]Is (some by Church inembers. some by people from the local community) and activities for childr Our connection with the local commilty was enhanced by the introduction of postbox toppers on a nearby post box in 2023 and this pri)ject continued throughout 2024 and 2025 until the post box was alteted so that topp¢rs no longer fitted. Our pastoral care group continued to visit OT make frequent contact wrth the vulnerable. ill and housebound. Flowers from the Church s¢rvices are frequently delivered by volunteers to those who aTe ill or grieving. The support of the congregation and community of Marchmont St Giles, for Fareshare at Richmond Craigmillar was unstinting throughout the year with frequent deliveries from the MEChMont hub and a phenomenal response at Harvest time followed by another very generous collection of toys and clothes at Chrkstmas time for the two primary schools in that neighbourhood. The Mother and Toddler group has been re-invigoraled and r¢laun¢hed as 'Buttertlies Baby and Toddler Group, during 2024 under new guidance and has gone from str¢ngth io streiigth during 2025. A more forn]al structure incltEdes story time. A holiday club was held during the sumrner holidajs jointly with the Family Worker from N-wington Trinity. It was for one week during the mornings and involved fun activiti¢s, games, Crafts and storytulling. It was open to primary age children and was Nvell attended by thos¢ in the local comjnunity. M¢mb¢rs of the congregation volunteered. and the Minister, Administrator and Summer Intern provided muclk n¢eded support. A grant from Presbyt-ry supported the work of the Summ¢r Intern, and moni¢s received from the North Merchtston Fund were used to provide materials and activittes for the event. Fellowhip- Our cafe is greatly appreciated. especially by the patrous of Buttertlies Plus. our lunch fo¥ the over 60s on a Tuesday between Septemb¢T and .Iiiiie. Butt¢rfli¢s Plus also puls on a Christmas luTrch which is open to everyone. The Church website. the c.hurch Inagazine. The Shiittle, and a presence on social media proiiided useful opportunities to maintain contacts with th¢ congregation and wider coinmunitv. Duiing the EdEnburgh Festival, a series of afternoon concerts w¢r¢ held in the Chwch as part of the Fringe prOgrN1The. There was no charge for adinission, biit donations were received. Performer5 and tnembers of the audience were able lo have lunch or a snaclc and a drink in the café ¢ither before or after the events. DuTinO 2025 we received generous support for these
Blackford and Grange Parish Church of Scotland, Edinburgh SC009338 Trustees? Annual Report Yr ended 31 Deeember 2025 concerts from the CJrang¢ Association wbich enabled our costs to be covered and allowed the fiill amount of donations rece£ved to be returned to the perfoFmeTS. We are gratefuI for the ¢ontinued support of the many volunteers who give of th¢Tr time and talents to promote the activities and service of our Church to our cotnmiinity and b¢yond. Pregbytery Plan Repr¢s¢nlatives from Marchmont St Giles met with representatives from other congregations with a view lo impleinenting the Presbytery Plan. The proposal within the 2022 Presbytery Plan ivas for Marchmont St Giles, St Catherine's Argyle and Moniingside United to be served by one full tiine Minister of Word and Sacr&m¢nt. The Kirk Session and congregation voted for a union with St Catherine's Argyle, but tbis did not proc¢ed. At the direction ofPresbytery. consiructive conversations were held with r¢presentatives from Reid Memorial. A union was agreed during 2025: the Kirk Sessions voting separately on 3 June in favour of a union and the Congregations voting on 7 September were also in favour of the union. The start date of I January 2026 was agr¢¢d. The united charge is to be known as Blackford and Grange Parish Church. Duting 2025. two joint KÉrk Session meetings were held to plan for the future. Two ivorking groups were set up. with m¢mbers from each Kirk Sessson, one to agre¢ a visionlmission statement and the oth¢T to map out all the items and tasks that needed to be in place at th¢ Point of union and in the long¢r term. The agreed mission statement.. "Serving the community and welcoming all" We are an inclusive Christian church communtty, TChIng out to everyone with love, hope and compassion. We aim to show God's love and proclaiin th¢ Good News of Jesus Christ. We aim to provide a welcoming, supportive and connecting space for the cominunity. We aim to inspire people to explor¢ and grow their faith. W¢ ¢ncourage all to come. worship and share friendship.
Blaekforil and Grange Parish Church of Scotlsnd, Edinburgh SCIK19338 TrusÉees' Annual Report Year ended 31 ecember 2025 Finxneial Review Our financial aifn is to have our income ¢ither equal or exceed expenditure. During 2025 our expendithre exceeded our incom¢, largely because of the cosl of a new boiler. The result was an excess of expenditure over income for the year of £38,549 (2024 - a deficit of £69,732). There was an increas¢ in the value of OUT investments of £89.770 {2024 an increase of £86.409). Tlie net sui'plus aniounled to £51.221. coinpared with a deficit of £350,611 in 2024. Our principal sources of inc(Trme in 2025 were.. offerings. Gift Aid reclainL grants and legacies (39010 of the total income)" use of church premises and café (380/0). investment income (19ts/0)' and other income (Including receipts from general steeS} (40/0). Offerings in 2025 fell by £1.799 (4 % ) {2024- £5,499 decreas¢ (I IO/o)). Tax r¢cov¢r¢d on Gift Aid payments increased by £906 (100/0) (202a _ £10,857 decrease (56010) but the fall was due to a change in 2023 in the basis of accounting for this income). In¢om¢ from use of the church premises decreased by £17.618 (250/0) in 2025 (2024 - £I.252 increase (20/(k)). Investment income decreased from £53,723 in 2024 to £52.452 in 2025 a decr¢ of 2 % (2024 increase of160/0 Income 90.000 80,000 70,(K)O 60,000 50,000 40.000 30,000 20.000 70.000 Off8rings Gift Aid Flentsl Inv8Stm8nts 2024 . 2025 W¢ spmt £83.712 on salaries for our employ¢es, £13,890 less than in 2024 (£97,602. 17010). The decrease was partly due to not having an Int¢rg¢n¢Tatt"onal Worker and outsourcing the cleaning of part of th¢ pr¢mis¢s. We spent £0 on fabric repairs alld maintenance in 2025 (2024 £995). Oih¢r biiilding costs. including the cost of heating, lighting and insurance, increased by £6,817, an increase of 140/0 (2024 - £9,884 inciease). We spent £19,lJ8 on repatrs, maint¢nan¢e and office expenses in 2025. a decrease of £8.] 15 (2024 - £27,253). We spent £34,399 on installation of equipm¢nt in 2025- a new boiler and associated costs. but this was much less than the lighting and sound projects in 2024 {£60.592)- a decrease of £26.193.
Blaekford and Grange Parish Church of Scot18nd, Edinburgh SC.009338 Tyustees, Annual Report Year ended 31 December 2025 Expenditure 120000 100000 80000 60000 2001K) S&lari83 Fabric repairs Other Building Costs Repairs. Maintenancè and Office ÈxpeNso8 In8tallation of eqtsipmÈnt VA 2024 2025 Our free will offerings and other donations allow us to support our expendithre. We employ sev¢n people to support the rllnning af a Café and the 8ignificant outreach it provides and run a ntr¢ that brings hundreds of people into ow premises each week. W¢ not only support th¢ maintetwice costs of our own minister but contribut¢ towards those of other ininist¢rs in less well-off parishes. In addition, we maintain oiw beautiful church and church centre for tUre generdtion5 and make donations to other Charities. A5 noted abov¢. th¢ market valu¢ of ow chUh of Scotland Investor's TTUSt Units Tose by £89,770 in 2025 (2024 - an increase in value of £84,353). The value on 31 December is for accounting purpos¢s and would othy be r¢alised if we sold the investments at that date. Whil¢ w¢ have significant fid5 which ¢nsur¢ that our underlying finances remain sound, over 990/0 is held in prOrty, silver and investments. leaving only a small amount of r¢adily accessible funds. We rely on the incon)e from th¢ Church of Scotland Units to support our exp¢nditure.
Blackford and Grange Parish Cburch of Seotland, Edinburgh SC009338 Trusteesg Annual eport Year ended 31 December 2025 Investment Policy and Performance Investments are held in order to provide an income stream froln dividend5 received All of our investments are held in the Church of Scot]and Investois Trust, deeined to be low Tisk. About 400/0 by value of our investment Is held in the Income FLd and 600/0 in the Growth Fund. If large legacies are received. they are invested in the Chiirch of Scotland Inv¢stors Trust until they are utilised. Risk Management There is a risk associated with a large d¢ficit which could occur as the resuli of lower income andlor Encreas¢d costs. The Trustees are amiare that one of the principal risks is an aging congregatiott. One of th¢ associated risks is a n¢gatt"v¢ iinpact on ordinary offerings. Members of th¢ congregation are encouraged to ensure that they sAgn up to the Gift Aid scheme and everyone Is &sked to review their offerings at)nually as well as being thanked for their conlributions. It would be prudent to diversify income sources (at present offerings, donations. Tental income, dÈvidend income and cal"é income) by applying for grants or fundraising to allow iinprovements to the church and church halls to go ahead. Expenditure is strictly controlle and the Trustees receive regular updates on the latest financial position. There is a risk of a reduction inthe value of investments held. This rÉsk depends on the financial markets. Any surplus in funds or large legacies aTe investsd in th¢ Church of Scotland IrÉvestors Trusts that are designed to protect andlor gTOW capital and g¢n¢rate incom¢. Succession planning is also potentially difficult given the ageing congregation and the possibility of future inembeTship reducing. It is important to encourage and nurture new tslent and to persuade individuals to donate what Ihey can of their time and lalents. Ther¢ ne¢d5 to be missional work across all ag¢ groups to encourag¢ broadening ot"m¢mb¢rship and increased participation. The Trustees hope to appoint an Under 25s Worker to build upon this and other initiatives. Succession planning may include unions with other congregations. It 15 possible that any adverse publicity wouId affect the ability of th¢ Chuwh to deliv¢r its stated aims. such as outreach. There is a robust governance structure. at congregationa]. Presbytery and national chur¢h levels. A safetruarding otficLr has been appointed and there is a sinall safeguarding panel. Training for Trustees and other persons is Cdrried oiit as required and updated every three )Jears. Use is inade of centrally provided resource5. There might bc a risk of another pandemic. All lessons and skills learnt (for exajnple online stieamTng of services) during the Covid pandemic need to be updated and ieviewed on a regular basis. The website and the online offerings (such as Bible study} should be regularly updated. Websites require constant maintenance to be appealTng and useful and must contain relevant inforniation in a readily accessible formaL
BRaelrford and Grange Parish Church of Seotlgnd, EdinbuTgh SC009338 Trustees, Annual Report Year ended 31 December 2025 Reserve Policy The charity trltstees have considered th¢ resfflv¢s required and have taken into account their current and future liabilitif%. It is the Tn3Stees' aim for expendithre not to exceed income in any given year. but to hold reserfres in cas¢ of & deficit. At the year eiid. the Cliurcli held uiirestLlCted Iwids of £2,155.109 of which £1,582.788 was held in d¢signated funds (made up of Fabric Fund £789,032. Family and Children'5 Worker Fund £10.498; IIall Development Phase 11 Fund £177,148." and Asset Fund £620.509). The re]naining balance of £557,926 represents about two years of expenditse. Th¢ Church also held £89.569 of restricted funds which have been provid¢d for the PUTpose5 specified in not 15. The Trustees can also appmve capÈtal eXndituTe for e'xceptional items and to Cover any shortfall between nornial annual expenditure against tbese fundq. PIAnning for the future We are planning for the future. following the union of Matchmont StGiles with Reid Memorial including Moys in which to engage wkth the ivider community, wÈthin the context of ihe changes envisaged under the Presbytery plan. Blackford and Grange aspires to be an inclusive church, reaching out to the whole community in faith. We look fonvard to all of ihe possibilities that the future brings following the union of th¢ iwo congregations. We are excited to be abE¢ to deliver a Ministy to families and Childre the eEderly of the Parish and to the students of Napier and Edinburgh Universities in th¢ Parish. Structure, Governance and MaDagement he Congregation is a registered charity, number SC009338 and is administered in accordance with the temis of the Dced of Constitution (Unitary Form) and is subject to th¢ Act and Regulations of the General Assembly of the Church of Scotland. The name of the charity changed in January 2026 when the union ofmarchmont St Giles and Reid Memorial took pla to form Blackford ]d Giange Parish Church. Th¢ Charity number (SC009338) previously asso¢iat¢d ivith March]nont St Giles is nom, used for the new entity. M¢mbers of the Kirk Session are the C1]ty Tru8t¢¢s. The Kirk Session members are the ¢ld¢rs of ihe church and ar¢ ch05erJ ttom those members of the church who are considered to hav¢ appropriate gifts and skills. The minister, who is a m¢mb¢r ot" the Kirk SessiOtL is ele¢t¢d by the congregation and inducted by Presbytery. The Kirk Session is chaired by the minister and meels al least six times in a }eaT. The Session has agreed a set ot" Standing Order5 to whicb it adheres to regulat¢ its business. TILe Session is organised in a cominitt¢e structure. The Session decides the number of coinmittees (and tcams within coinmittecs) and specifies their remits and dut1¢5. The committees in 2025 wer¢.. Business, Fellowship and Pastoral Care, and Finance. The Kirk Session also oversees activities in the areas of Christian Education. Mission and Outreac&L Stewardship. and Facilities Management and Development. The Business Committee comprises only of elders. Other committees comprise elders and other members of the congregation. Nonnally the llumber of congregational members on any cominittee does not exceed the number of elders. Each committee m¢¢Ès and then reports to
Blackford and Grange Parlsh Church of Scotland, Edinburgh SC009338 Trustees, Annual Report Year ended 31 December 2025 Session al least twice a yvdr. The committees examine subjects in their remKt that they feel require attention or review. The results of their deliberations are Ye)rted to Session with recommendatioTrs for action Except to the ¢xt¢nt tbat any comtntitee's reniit includes delegated powers, recommendations or decisions of committees should not be impleinented until approved by Session. Certain responsibilities air delegated to the Finance Coinrllittee. Reference and Administrative Information Trustees The Trnstees who served during the year were.. RevDr K K Campbell Mrs. l Almand Mr B Andeisoll Ntrs M J Ande0 IR 3 1112125) Mts T Anderson MissL K Bain MrD C M Beatlie .' Mrs D M E Beattte M$ E Browne ' Prof H Ciialiners Ms E Clark# retired O- Ordain Trustees. were members of the Kiik Session of Reid Memorial Church bef<we the union and bame TrusEees of theEdinburgh Blackford and GrangeParish Church of Scotland at the date of union. ' Mr C Clark Mrs E Did(sim Mrs L Farrer. MrsSHo MrF G K Hoehnke Mrl G Jefftey IR 31112125) Irs L macke1¢ Mrs M CkIn0-Ra¢ MT J Mail. {R 31112125) Mrs C Mair {R 31112125) Miss A MacLeod MMcCr&w A H C Mitchdl (0 22106125) DrF R Naylor Ms S Per¢ival Mrg J C C Smith IR ?4111125} Mr C SieTr&rt Mr A D Wake ((lied 09102125) TthJMWake Mrs J Wareham MTS L W(K)d* Principal Offiee-bearers Minister.. Rev Dr K K Campbell Session Cl¢rk.. MT D C M Beatti¢ Chiwh Treasurers: Mrs J Smealon (appointed 20101126) and Mrs J M Mccraw Priocipal Office J Kilgraston Road Edinbiirgh EH9 2DW Charity No.. SC009138 Congregation Refcrence No: 010141 (previously 010062) Independent Examiner Sarah Hollis. Chartered Accountant Ilolli5 Accounting Limited 3 Melville Crescent Edinbuigh EH3 7HW Banker Bank of Scotland plc 426 Momingside Road Edinburgh EHIO 5QF
Blackford and Grange Parish Churcb of Seotland, Edinburgh SC009338 Trustees, Annual Report Year en<led 31 Deeember 2025 Trustees, Responsibilitie8 in Rel%tiott to the Financial Statements The chty Trustees are responsible for preparing a Trustees, annual report and financial statements in acLordance with applicable law a[ United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountkng Practice). The laiv applicable to charities in Scotland requires the charity Trii.ste&% to prepare financial statein¢nts for each year which show a true and fair view of tlie state of aftairs of the charity and of the income and expenditure of the dwity for that period. In pteparEng the financial statements, the Truste¢s ar¢ r¢quired to: Select suitable accounting policies and then apply them consistentlv. Observe the methods and principles in the applicable Charities SORP. Make judgments and estimates that are reasonable and prudent. Stat¢ wh¢ther applicable accounting sLqndards and statements of wommended practice hav¢ been followed, subject to any departures disclosed and ¢xplained in the financial statements. Prepare the financial statements on the goiiig concern basis unless it is inappropriate to presume that the charity will continue in operational exislence. The Trustees are responsible for keeping pro[ accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that tb¢ financial statements cotnply with the Charitles and Trustee Investmcnt (Scotland) Act 2005 and the ChaTitTes Accounts (Scotland) Regulations 2006 (as amended). 'rhey are also responsible for safeguarding the assets of the charity and hence lor taking reasonable steps tor the prevention and d¢lection of fraud and other Irregullti#s. The Trustees are responsible for th¢ ma(ntenance and integrity of the charity and tinanciaI inforniation on the congregation's w¢bstte. Legislatioll in the United Kingdom governing the preparation and dissemination of financial statements may differ froin legislation in other jurisdicltons. Approved by Ihe Trustees and sign¢d on their b¢half, Session Clerk Date: Ict 3 1¢ 10
Blgckford and Grange Parish Church of Scotland, Edinburgh SC009338 Trustees, Annual Report Year ended 31 December 2025 Independent Examiner's Report to the Trustees of Edinburgh: Blackford and Grange Parish Church of Scotland I report on the accounts of the charity for the vear ended 31 December 2025. which are set out on pages 12 to 24. Respective responsibilities of trnstees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Éenns of the Charities and "Irustce Iiivestment (Scotlaiid) Act 2005 and ihe Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation l O(l) (a} to (c) of Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and io state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in Accordllnce with Reg7ulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a Lomparison of the accounts presented with those records. It also includes consideratlon of any unusual items or disclosures in the account5, and seeks explanations from the Trustees concerning any such matters. The Pr(edureS undertaken do not provide all the evidence ihat would bc required in an audit, and consequently I do not cxpress an alidit opinion on the view of Ihe accounts. Independent examiner'5 Statement In die course of my examination, no matter has come to Iny attention Which gives me reasonable cause to believe tlial iii any material respect the requirements: To keep accounts records in accordance widi Section 44 {1)(a) of the 2005 Act and Regulation 4 of 2006 Accounts Regulations (as amcnded), and To prepare accounts which accord with the accounting recording and comply with Regulalion 8 of the 2006 Accounts Regulations (as amet)ded} have not been ine¢ or 2. To which in my opinion. altention should be drawn in order to enable a proper understanding of the accounts to be reached. Sarah Hollis Chartered Accountant Hollis Accountli)g Limited 3 Melville Crescent Edinburgh EH3 7HW Date 31LQ
Edinburgh: Bl#¢kford Grang¢ Plrish Church of S¢otl*nd SCOO9338 Statement of FinaB¢i41 Activiti¢S Year ended 31 December 2025 Note Ilnre5tricled Rwlri¢leil Ilnrtstricteit Rtstrl¢twJ Tolxl 2024 2025 2025 2024 2024 Income tDdowments frnm: Donations and legacies Charilable aclivities lQ6.760 33 107.09G 79,555 700 121,241 52.126 11,727 265.349 316 79,871 700 K¢nknl and café 105,992 50.855 9.996 274,707 105,992 52,452 9,996 276,634 Tnvesim¢nts Oiher 1.597 1.597 53.723 11.727 267,262 Lxptttditure Raisitt8 lunds Chtsrildble llclivities i27 327 J14.1156 160 332.758 332.918 160 3J6,834 336.994 4.67l) 4,679 4,076 4.076 Tulal Ponditre 310,504 Net In¢oM¢leXpenitre b¢for¢ gain% losse4 invtsliRonts v$lu¥¢io -35,797 .2,752 .38.549 -67.569 -2,163 -69.732 NL'I gaInlo$seS0n inveshxenis 11callia1i0n orr>xed asseis Jo 83.856 5.914 89.770 79.903 6.506 6,409 -367.288 .280,879 -350.611 -367,288 -287.385 83.856 5,914 3.162 89,770 51,221 6,506 4,343 Net incomclexpenditur¢ .1 rnnslers h¢lween funds 48.059 -354.954 -2,578 45.481 2,578 5.740 4.016 -350.938 4,016 327 -350.611 I1CoNCl11&tiOll of fundy.. Towl fun(Is brought forward 'lotal fun(Is ¢atti¢d forward 2,109.628 83,829 2,193,457 2,244,1>78 2,460,566 2.109,628 83,502 83,8?9 2.544.(K)S 2.1()3.457 12
Edinburgh: Blackford and Grange Parish Church of Scotland SC009338 Balance Sheet At 31 December 2025 2t124 R¢sttitted Funds UR 1ttef1 Re51rittal Totsl Vund5 Funds FUd8 Fund5 Futtds Fixal Assets T¥b]e se£S Investtt]tnts 620.510 1.528,726 2.149.236 726 8,146 8,067 16.939 620.510 81.376 1.610.101 81.376 2.230.611 726 8.521 15.883 25.130 620.510 1.444,871 2.065,381 1,286 4,214 46,931 51431 620.510 75,462 1.520.333 75,462 2, 140,843 l.286 4.589 54,923 60,798 io TotAI Fixed Assets Café stod( Debto]3 C&%h at bk 8nd oft h&id Ttstsl CuYent Assets Liablitip8 Creditors falling due Mqthin one year 12 Tlet Cuiwit Assets li 375 375 7.816 8.191 8.367 11.064 S.875 11,064 14.066 8,185 8, 185 51613 8.191 8.367 Net Assets 13 2.15$ 109 89.569 2.244.678 2, 109,627 83,829 2,193,456 The funds of the ehaiily: Restr[¢t fri1me fi]nds unEestriCt inconie fi]n& Is 89,569 89,569 0 2.155.109 89,569 2,244.678 83.829 83,829 2.1(19.628 83.829 2, 193,457 2.155.109 2,155,109 2.109.628 2.109,628 Totsl rhority funds The KLX)unts approved by the t[tte* on Z14 -OL.. L and s5g1 on their bthaif by.. S&sion Clerk
EdÈnburgh: Blackford and Grange Parish Chureh of Scotland SC009338 Accounting Polieil Ihe pIincipal accounting policies, which have been applied consistently in the Current and preceding year in dealing¥ with items which are considered rnaterial to the accounts, are set out below. Basis of preparatioll Th¢ financkal statun¢nts have been prepared in accordance with the Financial Rq)orting Standards applicable in the UK and Republic of Ireland (FRS102), the Statement of Recommended Practice applicable to charilies preparing their accounts in actordance with FRS102, the Charities and Ttustee Investtnent (Scotlalld) Act 2005 and the Charities Accounts (Scotland) RegLElations 2006 (as amended). Th¢ charity constitutes a public benefyt entity as defmed by FRS 102. The Trustees consiaer that there are no material uncertanties about the charity's ability to CL)ntinue as a going concern. Fund ae¢ounting Funds are classihed as either restrtctcd funds or unrestricted funds, defined as follows.. Restricted fimds ar¢ fijnds siibjecl lo specific requirements as to their use ivhich may be declared by th¢ donor or with their authority or created through legal processes. but still within thc wid¢r objects of the UnTestricted ndS are expendable at the discretion of the Trustees in furtberance of the objects of the charity. If patLs of the unrestricfrd funds are earnwk¢d at the dAscretion of the Trustees for a particular puo)ose, they are d¢signated as a sqwat¢ fund. This dasignation h&s an adminislrative pllrwse only and does not legally restrictthe Truslees, discretion to apply the fund. Ineome Incom¢ is recognised wh¢n th¢ charkty has ¢ntitl¢ment to the fimds, any p¢rfonnance condttions attached to the item(s) of Ancom¢ have been meL it is probabl¢ that th¢ incom¢ will b¢ r¢C¢1v attd the 8mount can be measured reliably. Donated sery18 and facilities Donated prof&5skonal Servi and donated facilities are recognftsed as incom¢ wh¢n th¢ charity has control over the item. any conditions Cs0¢1ated with the donated itein have been meL the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can b¢ naSUred reliably. In ac£ordancc with the CharEties SORP, time volunteered by members of the Congreglon is not Tccognised. On receipL donated piofessional services and donated facilities are recognised on the blS of the value of the gift to the charity, which is the amount the charity would have be£n willing to pay to obtain services or facilities of equivalent economic benefit on the open market. a corresponding amount is then r¢cognis¢d expenditur¢ in the p¢riod of rff¢ipt. GraDts Grants are reeognised withtn incotne when there is re#sonable assurance that Ihe charity will comply with the conditions attaching to thcm and that the grants will be receiN'ed. Il+
Edinburgh: Blaekford and Grange Parish Church of Scotland SC009338 AccoulltiThg Policies (contd) Interest reeeivable Jnterest on funds h¢Ed on deposlt is included when receEvable and the amount can be MUred r¢liably by the cbarity. this is nonrtally upon notification ot-the interest paid or payable by the bank. Pensions Employees of the charity are entitled to join a defmed contnbiition pension scheme under auto enTolment. Payments to the defmed contiibution pension plan are recognised as an expense when the e]nployees hav¢ rendered service entitling them to the contributions. Ixeil assds 'rhe charity h&$ the right to occupy and use for its charilable objects certain tangible fixed &ssets, including the Church, haus md rnans4 the forniet two vested in the Church of Scotland General Trustees. The manse is owned by the congregalEon. No consideration is payable for the usc of thcs¢ assets. Expenditure incurred on the repair and mainten£mce of these assets is charged as resources expend1 in the Stateinent of Financial Activities in the p"10d in which the liability arises. Tangibl¢ fixed assets are defined as.. ' anything with a cost value of greater than £5,000 ' au siIver regardless of wh¢th¢r an individual it¢m is Valu at less than £5.000 (our silver is listed in the All Risks 5tIOn of our insuranc¢ policy). Tangible ed &85ets. other than those acquired for speciftc purpos¢s, are capitaIised. Depreciatfton is provided on a straight-line bas3S to wite off the cost or initial value, l¢ss residual value, of tangible fix'ed assets ov¢r their ¢stinJqted useful lives.. Buildings. silver, organ". no deprlatiOtt as they are expected to maintsin OF iTrcre&8e in value between the start and end of each year. 10 years 5 years FuTniture & kitchen equipment OtYRce 4uipInent Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses r¢present the difference betweell the market value at the beginning and end ot the fmancial 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 diff¢Tence between the proceeds on disposal and the market vatue at the slart of the year or cost if purchased in the y&qr. Taxatiou Blackford and Grange Parish Church is recognised as a charity for the purposes of applicable taxation legtslation and is therefore not subject to t&Kation on its charithbl¢ activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VA T.
Edinburgh: Wackfotyj ttnd Grange Parisb Church uf StIld SC009338 Notes fornjing part of the r]matI#l sÉgtements for tlieytjr thded 31 December 2025 Unrestricted Rcsti?rted Funds Funds 2025 2025 Total 2025 l Donation5 LetieS Offtrings Tax rttover&l ott Gift Aid l£gaGies Go for Itgrallt Othergrattts Odi¢r income 44,507 9.331 42,305 230 44,737 10,462 155 10.462 100 2024 2024 2024 Off¢tittgs lax recOved on Gift Aid [aCleS Go for It grant Othrsrnjts Othcr i#corll¢ 46.53C? 8.42_i 3,0 13,333 8,G19 242 46.536 8.425 3.000 13,333 8.019 316 2025 21)25 2&25 2 lllcome from thaiitable artivities Weddii?gs ajd funer2is 1,104 Z024 2024 2024 Weddtttgs aod fitnerals 700 700
Edinburgh: Blackford And CrAnge Parisb Chtsrth of Stotlattd SCIM19338 Notes forniing part of the fin2n¢ial ststemeThts for the yedirended 31 Detember 2025 Unrc5tTtrttd Restsicsed Funds Funds TotAI 3 Ra7tkl And tafé ikFtom¢ 2025 202S 2025 Rent rrw.ived for use of Church halls Café iuminc {5ce Note 17) 59,619 46,373 59.619 46.373 ID5.992 2024 2024 2024 Relltrcceived for usc of Church b211s Café incotti¢ {set Note 17) 77.237 44.IJ04 121,241 121.241 4 Inve5tm¢nt itiwme 2025 2025 Dividends re£Eiv¢d D¢postt inteK%t iO,603 252 1,597 52200 50.855 1,597 52.452 2024 21124 Dii'idujds received D4)osit inteLEsI 51,41) 711 1,597 53.012 711 52.126 1.597 53.72i 5 O£her iti£ome 2025 2025 2Q25 Ree£ipts from Genejxi Trust 9,996 9,996 9.996 2024 2024 2024 ReiptS from G¢neraJ Tfuste£s 11,727 11.727
Edi¥JbyrgER'. Bl4£kford Gr8nge P2ri$h Churth olscotlxxd SCfh)9338 i ote$ lgrming pllrt of the ffftxntial sÉtttements for the year ffidtd 31 Dectber 2025 Unrestritted ke5tTiCt Futtds Fund% Z025 202S 6 Attslysis of Espenditure Rw"siii8 Funds CaEd c111ge$ Ch3titabk Ac¢iviti¢s Glviiig to Groiv Allocation Pr¢sbyt¢ry' Du Ministerfs FpenSeS Pulpit Supply 01b Sklary (4)sts (Not¢ 7) Cè EKPthiS¢S (Note 171 F2bri¢ Repairs & Maintellattct Coiincd Tax Other Buddings C,05ts Re)r5. MatOnce aud OlC¢ E%nseS knstsliatioll of Equ2pm6nt Or8aJ & Music Independent Examitids fee Professioual E¥p¢iis¢s (lth¢r ¢xpenses i27 327 82,800 2,Ui7 960 1.4(M) 83.712 18,74) 112,8011 2.037 60 1,400 83.712 18,74_S 3.982 3,982 57.302 19,138 34,3<)9 3264 1.049 19, 138 34,3W 3.264 1.049 1.415 6.048 314,856 310,177 Tot81 310,504 315.183 2024 2024 2024 P2tsing Fuiids C1 cheJge5 nble Activiti& Givittg to Grom, Allocalion PJrsb)tery Du¢% Mtni$tL¥s Exyths¢s 14ilpit Siipply Od7¢r SarY costs (Notr 7) Cafr ¢xp¢tkSGS {Not¢ 17) F42b¥ic Rcpair5 & Maintr4ance Coimcil Ta Othtr Buildsn8s Costs R¢wrs, Mall7tenance and Officc ¢565 Instsllation of F4uipment Organ & Musl Jftdependeiit Ewii]t¢r'5 fre L£gal and Pwfrssiomaj Ewscs Other ElpS¢S 160 160 65.286 1,279 960 859 97.602 15.782 )95 3.728 50.485 27.253 60.592 65.286 1.279 960 859 97.602 l5,782 Q9 3.728 50,485 60,jl) 2,163 985 600 8,265 336,834 2.163 985 600 332 758 4.076 332 (J18 4.076 The Tnst2¢5 cojisidcr thcJE 15 only one Charitabk Activity. Support costs rejatr ivholly to that activity wjd hav¢ th¢Yefore not be )arnthly idCntifd.
Edinburgh: B]otkfor4 Grange Patrysb Chutth of Scotlftnd SCtN79338 Notes fomitig pthrt of tbe rnn¢lA[ staternet5 for the yeAr endert 31 Detember 2025 2025 2024 7 St#ff tosts tsumbtrs s¢s Andi¥ages Social secwitv costs OdrpenSIoTh costs 82,156 368 95.426 521 1.6) 97.th12 r arge J]umber of ¢mployceg duritjgthe yearw&s &% follows.. 2025 2024 No. OffLCC AdMInt0 0[gl$t Clf%u Cljllrth Off Inwg•watsottal Wo Caf¢etTrploy¢es All Church of Scotland congrcgalions Lx)ntribuY¢ to the Nation.I stind Fund hich bcars th¢ costs of ail minisrs' Stipd8 nploycr's wntributions fOrnatyoo insumjw. penston attd liousujg and loan fund. Ministets, Stip¢nds are paid tn accordance wjth the natAonal stipcLUt s&2lc, wliich is lakd to years of St¢. For the year under rcvscw. stipends mg¢d tme£JJ a minio)wn Stipd of £32,433 attd a M&NiLmU stipd iTJ djc fifth and subswv¢tttyears' of £39,856. Three outof the seven emplo}res iY¢Fe auto]r(>IlEd into a dcfmed coAtribution pension schonc The otherunploye& K'erenot ¢b"g]b]e to joill. Thett i&ere no outstsnding contributioi?s at th¢ ye3rend (2024- £Ntll. No ¢iMploye¢s ui either 2025 or2024 [1Ved 6ll3ploJtc benefits in ¢(us of £60,000. 8 Trustee rtmunerAtiort omd Re]Ated Pttrty Tran5ACtiU 5AdioMs During th¢ y&ir. fiv¢ {2024 - four) Trtiste received Teimbtws¢m¢tst of e¥pw8es tncufr¢d tofalJiJJg £844 12024 - £1,(102). 1 gldrtion, Thc Rcv Dr K K Campbell r¢ttivd the follow'ing &xpcnst% 5rt th¢ year.. G)uncil tak £4.320 12024- £).728) gjjd rrnvd expmsi% £96012024- £960). £IQI.52012024- £9.760} ts as having doiithl by TnsiEes. 4q
Edinbtirgk= Bl#tkftsrd Grkn%e Par&sh Churth of Sco Notes forming pRrt of the fAtRaI statements for the ytrended 31 December Z025 9 Tangible FÉxtd As$et$ Orgfvn & Furniture & Silver Eqiiiprntnt Buildings Toal Cgst A¢ l Jwiuary 202) Addilions Adjuslmenton revaliiation At 31 DL'ttttkncr 202) 510.71n 109,800 24.343 644,8)3 510710 24J43 Atfumtslsttd Dtpretiktio At l J]Uary 2025 Chatg¢ for ytar At 3 1 D¢ffth¢r 2025 24,343 24.343 Net Book VAlue At 3 1 DetuttbL'r2025 At3 1 De£tmbcr 2024 iIU710 109 800 (Tr20 iu During thc s'ow cndtd )1 Dc£cmbcr2024. adUati1 of the 5ilverJvas obtaiRed. ]n &ldition, It wa5 consi(kT¢d thatthe 0]? has no realisabk value. These vaiu8tions We incotportcd in thca(Eowits foT thatye. Ctsst At l Janua¥y 2024 Adth"tiion$ Adjiithnenton E¢voluation At 31 2024 510,710 477,088 24,343 -367.288 -367288 644.8)3 510,710 24.343 Depre¢i&tion At l 2024 chEe for y At 31 DccwnbcT 2024 24.343 24?43 24.343 24.343 Net Book Vglve Ai 31 Deconbcr 2024 At31 De¢4nb6r 2023 510 710 510.710 6?0510 98?,798 477.088
Edillburgh: B]ackford and Grange Parish Church of scotld SC11119338 Note5 formin% PdTI of the fa¢tl statements for theye#r•Èded 31 DeceTnber 2025 10 lrtv¢stJnents 2025 2024 Mattet vaiuedt l January 2025 1.520.332 1.48392.) Costof inve8lmfflits sold Una]iS(l ill l(loss) otj its$ents MatkEtvalucat 31 Drnber 2025 47,946 89.770 1.610,102 1.52(1.332 Inve5thwts atcost 983 259 983259 Procetxls of sale Costof untts sold Rdisd wain ott sal¢ un411$¢d gain on F¢valuatioR of invcstm¢rrt5 N¢tgain on invcstmcllts iO,1102 47.946 1056 84.353 89,770 The folloivin8 inve$tmuts ate held.. 143.418 {2024. 143,418) units in Cofs Investors TTr]st GTowth 405.465 54,731 {2024- 54,7311 YDits in Cot3 Inv10 Tst [DColl Fud 540.469 945 934 405.465 540.46Y 945 934 11 Debtors 21124 DebtoTr and prepa54nts 8,521 4589
Edittburgh: Bkncltford CrAnge Parish Church of Scotland SCIXVJ338 Notes fonking PgLrt of the fin&nug1 sthtements for the year eThded 31 December 202$ 12 Creditor5 202S 2024 Cxeditots, ac¢ru2ls and pVisionS 1.064 13 Analysi$ ofNet A$stts Among F¥nds Unrestrittedl DeSigted Restritted Total 2025 620.510 1,528.726 6.939 -11,064 ? 155 109 2025 2015 620510 1.610.102 F&xed A5Stts lThve5tsThents C#rrtnt A$sets Current LiobTrlitie5 Net A$sets at 31 Dec 2025 81.376 8.191 89.569 2 244.678 URres<ri¢tedl DesigTrated Restricted Tot 2Q24 620,510 l.444,871 52,431 21124 2024 620.510 1520.333 60,798 fExed A5set5 Iiivestmertts Currettt Assets Curretht LiAbaitteg Net as5tts 4t JI De¢ 2&J? 75.462 8.367 1109,627 83.829 2 193,456 14 Voluhtte with all ¢oiigt¢gtsions of Church of ScisitaoL the ¢onsre¥a(ion bcnefits from the ronltibutioll mle by voluntee I]10 gtvc thciT titne wjd &)knts lvjllgIy for tht beTrefit of tl thur¢h. Th¢ are&8 of congregational Irf¢ w.hidi t¥ly trts th¢ )tJthbiition of vo1iintlS at¢ mmy and var&eA alld nllicb of the2ciivity would b¢ unabl¢ ro nI]nue i¥ere it ilot for th¢ conunitiiiej shown. 21
Edinburgh: BIAcklord and GrnFg¢ Piish Chutth of Scotlgnd SC0O9338 Not£$ forming pArt of tbe statements for theyear ended 31 Decernber 2025 IS MDYement8 Fiinds At l Jnu*ry 2025 GRin5noss&s write.offl At 31 D¢ewuber Expendithre & TrARsfer5 RevaluAtion Rt5tricted fBuds Choir & OTgaft Fwid Floii'er Fuiid Yoltth OTgaJiisations Fund BÉxJevolent Fiind Capjttl Projects 146 459 190 -3,264 -645 3,118 476 703 4,194 6,288 io,io¥ 62,432 5.000 83.827 6J78 11.001 66.989 -770 E.928 8.492 89 69 Unrcstridfd fuuds GeDCTal Fuud Fabn¢Fund Rt%erYc FId Fwiul5, & ChildTeii'5 Wotker Fwid H1 Dcv¢lopmentFtmd Plwe II Asstt Fund 321,652 721,710 276,401 10.498 158,861 620.i 10 2 109.630 233.196 33.704 3,917 -310.501 31.107 33.618 2.154 27i.4i4 789.OJ2 282.472 10.498 177.148 620,509 1155.109 ?,888 14 Jg 274.70) -310 501 Total funds 2 193 457 276 634 -315 183 2,244 678 At l JonllAry 2024 G4insllo$ses Write-offl At 31 December EKpthditur¢ & Tr&nsfers Revalu&tioa 2024 Income R&strieted funds Choir & Organ Fund Floii'ttr Futtd l'outh OrgaJJisJtioJis Fund Bweyolcni Fukid Churth Otgattisatiott$ C47Jtsl Proj¢¢ts 146 445 190 1.133 -2.163 -858 2.017 524 774 4,614 -5.439 6,177 9,144 57,741 5.439 5,000 83,i112 6288 10.108 62.432 -1,056 1.914 -4.077 2.490 83,829 UKre5trieted fund5 General Fund Fabr Fujid Rts¢rvE Fund Fami]y & Children's Worker Fund Hail Dev¢Jopsn¢#LFEmd Ph&se ll Asset Fund 388,398 663,69 271,831 10,498 138,353 987 798 2,460,i67 225,[0? 33.717 3.917 -332,918 41,069 24,303 653 321.651 721.710 276.401 10.41)8 158.861 620510 2.109.629 2.613 17.89) -367,287 -367.2%7 265.349 -332918 83.920 TotalndS 2 i44 069 267 261 86.411 -367,287 2.l93.457 Choir&OrgaD Fiirtd". Thi5 is to pay ftsr org•) and d)oir m$14 8n organigL singers, kn)rsaries repai]5 alld maintenajce of th¢ or8WL This is to pmid¢ Ibwers fordisp]ay serviLf5 ofwotship. Ihi% fund providcs support f0riTthtrrl and activiiies for(Le Cliuicli's vouth tswisatiohs. This fiind i5 attlie minists¢s disposal £orben¢vol¢Jitputposes ¢.g. Christhi¥LS ¥Jft8 (YTrr lle¥yJv JuJi(% intke local area Flower Fd.. Youtl) organisat115 FuNd." Bcnevolsnt Fund..
Edtnbiirgh: Bltstkford And CrAftge Pkrish Church of Scotlortd SC009338
Notes fvrmiog P
£dinbuh. Blackford GrnTrgePary$h Chvreh of SeollAnd SC009338 APPENDIX YiINfi% HELD ON BEHALF OF TklF. CONGREGATIOPI BV THE CIIURCH OF SCOTLAND CENERAL TRUSYE£S 2025 2024 Revenue Atcovnt Baian¢¢at 3 1 Dber 2024 -2,004 -273 Mast Rental - l year 12.(KX) 37 10.033 12,(x)O ius". Paymentrnade 37 438 l£ss.' chargo Admin fe&5 -140 -140 -2.343 Ba(% ffl 31 D¢cember 2025 -103