PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Scottish Charity No. SCOO9837
A Congregation of the United Free Church of S¢otland
Congregational Report and Financial Statements
Year ending 31 December 2024
Prfncipal Place of Worship and of Congregational a¢tivities:
Portobello Wllson Memorial UF Church
127 Moira Terrace
Edinburgh
EH7 6VB

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Congregational Report and Financial Statements
Year ending 31 December 2024
Pago
Contents
Trustees, Office Bearers, and members of the Courts of the Congregallon 2
Congregatlonal Report
Report of the Independent Examiner
Statement and Movement of Balan¢es on Congregational Funds
Notss to Financial Stat8m&nts
Financial Statements:_
Recelpts and Payments. all Funds
Supplemént Sheet and notes

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Office Bearers, Trustees, and members of the Courts of the Congregation
Servlng during the year ending 31st December 2024
Ministsr
Positicm vacant
Intsrim Moderator
Offic• Bearers
Session Clgrk
Clerk to Board
Treasurer
Property Trustees (ox Officio) Mini8t•r, Su•ion Cl•rk. Cl•rk to Board. Trna•urer
Klrk Sesslon
Minister
Session Clerk
Treasurer
Elders:.
Congregatlonal Board
Mir#ster
Session Clerk
Treasurer
Elders
Clerk to Board
Members'.-
Bankers
Royal Bank of Scouand
Inde￿ndant Examin•r

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Congregational Report Year to 31 December 2024
1. Constltullon and Prlnclpal Actlvltles
The United Free Church of Scotland, IMth all the Churches of the Refomiation. acknovledges as
its sup￿rne Standard the Word of God contained in the Scriptures of the Old and New
Testaments.
The Church holds as its Subordinate Standard the Westminster Confession of Faiih.. by its
Declaratory Acts it recognises liberty of judgment on poirrts of doctri￿ which do not enter into the
substance of the faith., and il daiTTrS the right as duty may require, to interpret, add to, modify, or
¢hange her subordinate standards, under the promised guidan￿ of the Holy Spirit, and with a
direct responsibilty to our Lord.
The Church approves the emphasis of the Dedaratory Acts on the love of God for all mankind, the
free offer of salvation to all, the obligation of the Universal Churth to make known the Gospel
throughout the worfd. and the ￿nunciation of coeraon, persecution and intolerance in matters of
religion.
Accordingly, this Church accepts the obligation to witne5S to the tTUth of the Gospel and to serve
men in the name of Christ with regard alike to their spiritual arKI material welfare. both at home and
overseas.
2. Responslbilities of the Congregation
As a Congregation of the Untted Free Church of Scotland this Congregation is under the
jurisdiction and oversight of the superior courts of the Denomination i.e. Presbytery of the East
lin which this Congregation operates) and the General Assembly of the United Free Church in all
matters pertaining to its spiritual and temporal (induding financial) affairs. It seeks to exercise
these obligations within its fellowship arKI to the people in the communty of which it is part.
3. Rosponsibilities and Appolntment of Office Boarors
All matters affectirvJ the SFM'ritual well being arKI order of the CoNJregation are exercised by the Kirk
Session of this Congregation. The Kirk Session consists of the Minister and ruling elders. All
temporal affairs (including financial) of the Congregalion are adniinistered by the Congregational
Board. The Property Trustees of the Congregation are the Ex Offi￿0 Office Bearers narned on
page 2 of this Report. Al property owned by the congregation is held in the name of the ex officio
office bearers named on page 2 and appointed in tems of the Trust deed of the congregation.
The Minister of this Congregation is inducted by the Presb￿ery of the East. Elders, elecled in
accordan￿ with the Practice and Procedure of the United Free Church of Scotland, along with
members, elected by the Congregation at the Annual General Meeting, or at a m8eting of the
Congregation specrfically called for that purpose, fonn the Congregational Board. Office Bearers
are appointed by the Courts which they serve.
All offices of the Church are open to any member in full communion. Each Congregation appoints
elders to the Presbytery and to be Commissioners to the General Assembly. 'Presbyterianism'
means lh8 govemment of the Churth by elders.

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
4. Actlvlti•8 and Achievements
The Interim Moderator, with the inwt of visiting Preachers and Elders maintained the conduct of
weekly worship, and with the faithful care of the Kirk Session, wovided pastoral Ca￿ to members
and families, to adherants, and to others in the community through home and hospital visits,
practical assistance. telephone Galls, Holy Communion. email, postal letters, Bibk study, social
events and birthday cards.
Church ran a food bank in association wrth Edinburgh Cty Mission and has remained in strong
demand from families aThJ individuals who are suffering hardship. and has received much support
from the local Communty. Congregation also held a monthly film society showing blockbuster films
to the l¢)cal Gommunty without the expense or accessibility prolJems of going to the cinema. In
addition Ihe Church ran a monthly frièndship group attended by a nUM￿r of pensioners.
The ChurGh building hosted local communty groups, activities on both a regular and one-off basis.
These included a lin&dancing group, Baby Sensory dass, brownie troop. Music Therapy group
from the Redwo¢3ds charity, AGMS for various groups (including an allotment association and
residents association from a block of flats in the area) and a Pentecostal church group holding their
own worship semces.
The church celebrated its 901h anniversary in September 2024 with a series of events during the
weekend of the anniversary of the opening of the doors of the church building.
In the coming year. 2025, the congregation anticipate two guiding companies also using the
building and the additional of much improved disabled acc*ss to thé rear of the building
5. Flnancial Revlew and Funds
In accordance with the Chanties and Trustee Investment (Scotland) Act 2005 {-the 2005 Act") and
the Charities Accounts (Scotland) Regulations 20C6 ('the Regulations.) and being a charity with an
annual gross income less than £I00.CQO. the Financial Statements of this Congregation set out on
pages 7 to 9 consist of a Stalement of Congregation Funds and movements th&reon durin9 the
Year ending 31 Decemter 2024 and details of th8 Receipts and Paymenls. Surplus (Deficit), and
Net Movement on Funds during the year with supplementary notes thereon where appropriate.
6. Accounting Policies
The main sources of income are the voluntsry offerings, donations and other giving of
memters, adherents, arKI related organisations, and interest or dNidends on Congregation
Funds.
The R￿ipts and Payments of Congregational Funds a￿ recorded and reported on a cash
re￿iVed and cash paid {as invoiceslaccounts are received) basis respectively. In the event
that a commitment is made after the date of the Staiemerrt of Congregation Funds which will
materially reflect on the amount of any Fund(s) this bwll be reported in the accompanying
Notes to the Finanaal Statements.
The balances of Congregation Funds represents sums available for the ongoing work and
activities of the Congregation. stating whether each Fund is unrestricted, Designated,
restricted or End0%￿nent and, Whe￿ approwiate, for ¥*that purpose and how these Funds are
held or invested.

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
7. Land and Property
Land and Propety consists of the Church tc¥pfvr ￿1th fittirys and fumishrbgs 1herein (Inc1￿J1n9
communion and other ecclesiastical articlos). The ConareoatiDn owns a Mar￿.
These are held as fvnctronal propty for the use of the Congregation in fU￿illIng its 8im8 and
mission and in vthi¢h its adiyities are ¢arried out and not for investment or for resale. No market
V8lug has been F48eed on these Asgets.
8. Ind•p•nd•nt Examln•r
In aGcoréance with the terms of Ihe 2CKJ5 Art", Sealon 44(1)Ic), and as a Chanty falling under
regulalion 9. of Ihe Regulatlons-, and not required to cary out an audrt urHler paraJraph 9(41. an
Independent Exarniner has been appointed in accordance wrth regulaknon 11 of Yhe Regulations.
io carry out a competent examinatson of tne Report anci rinancial biaements of tr￿ Congregati￿.
The Independent Examiners Report for year to 31° Decemb8r 2024 is on page 6.
9. Approval of Congregatlon Report and Flnanclal Statements
The Congregati¢nal Report and Finanoal Statements were approved by the Congregational Board
al Lhei", meetliifj ofi 44 Aiigi151 £020 and were presented IG the nilli liai GerEral klt¢tsng of the
Congregation on 241h AwJust 2025
With the recent dem
of the c￿rk to the Cor¥Jregational Board
the So$8ion
35 been appor*ted irtio 4hè office of Clerf.
.' lil thé Cffica
Bearers can app￿nI a r*w Clefk lo Ihe Board. HOw*￿r during 2024, Ck)nald Georp was Clwk to
the c￿￿regational Board.
In the aLtu￿.n cf 20:.:
interim moderator of tie '" . .
,t 3s appDHrted
The Office Bearers auihorised to stgn the Report and Fina￿181 Statements on behalf of the
Coryr%a+ion are:_
cle￿ of Ihe Co
tional Bowd
Treasurnr

pr%RTOBELLA IJ&IJTED FREE CHUP.CH OF SCOTLAND
Independent Examlner4 R•pGrt to the Trus*es and OlThc8 8earers ot Portobellcs Unitod Froe
Church of Scotland
I report on Ihe Rep)rt aThl Fina￿lat Statements of the Congregation for ts year ended 31
Li i<¥ if.h lie ijifi i ift fJ4•1fi
l{7 .: 3fk4 7 1..! 9
Respthve Responslblllts'eg of Offlce Bearnrs and Truslees and Examiner
,'s Ba3rr*rt and Twotw_ ara raspThnsihl• fry Threp?ralion rtf thp. Report
and Accounls in accordance ￿th Ihe terms ol the Charrt*s and TnJstee InvestrneN Iscotlanttl Act
2005 (￿e 2LIJ5 Acri and t1￿ Chth Accounts Iscolland) Regulat￿n$ 2CMJ6 las ameTh4ed) l-the
20C6 wulatM)ns"l The Cor¥Jegabon's offi￿ Bearets and Trustees constder thal the
r•niJir•mAniq n! R￿￿81.10n q awlv hiit not of paragrAph 9141 d the AccoLFnls Reaulal￿nS.
It is rny responsitility to examine the ReF()rt and Finan￿ Statements as required under sectson
4411 }{c) of the 2005 Art 8rK4 to state wh4her parbcular matters have rjjme to my attention.
Basis of independent examinefs s&*aThnt
My examInat￿n is cam8d cmrt in acc￿dance with Regulation 11 of the 20C6 Regulations An
examm&'on Indudes a le￿eW of the accounbng recorts keFI by the Congr&3aknon and a
compari50n of tne report 3rKi 8CC(XJni5 pre￿nIe0 witn Incse iecaiu).
It 25>0 li1￿lu￿es
considerakn'on of any unusual rtems or dBdogJres in the reFixt arKJ accounts, and seeks
explanalions from the office tearers ar*J trustees conceming such matters. The procedures
undertaken do not prov￿8 al the Q￿d￿te that WKLdd be required in an audFt. and consequently I
do riot express an audit fyinEDn on the Y￿W gI￿n by the ￿pQft ar¥i aC¢G￿ts.
Independent Examlnern Statement
In. the ccurse OT my examination rn maler hds i￿17e to ilTry" atteiilon
1. Wttich gwes me reasonable ¢2use to believe that in any material respect the requwements '.
To keep accounts'TrJ records in ￿ordan￿ ￿lDn 44(1)(a} of the 2Crf)5 Act and
Re9￿!￿110r+ ¥ (Ji li IF. Rpguw*ions and
To prepare reFM)rt and accounts which ￿1rd v￿h the ￿OU￿b.n9 T￿OrdS aTrJ comply wrth
Regulation g of the Accounts R&Julabons.
Have not been met. or
2. To which. m my opnion. attenticn s￿￿￿1 dr*4m in order to enaNe a
Underst￿￿ThJ of the reFOrt and Ar£￿ntS to be reached.
Datod "I It()G '

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Fwbd
Jtn%
(xov
61.t
W5
{IJNJ
vffAJ I ".

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Fwj
YTD 31 Dèc
FLA¥J
YrDyr
Yr031 f¥¢
31 D•¢
23
5.047
3,5101
10.347
2.737
Fra*AI
21.
ft**J Ta¥
TOA
1.341
1&162
1*182
JTO
Sub Toill
&&J Ta
P￿rr￿
rM*y
21017
2fj7T
710
419
srt+ TolAf
Sub Toknl
10.612
10.612
10.939
10,J69
srt+T
144
231
144
231
187
1.181
1.181
1132
Srtt Toi
5t** To*
St*• To
Totsi
Toi&l
013
IZ529

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND
Tctsl
T4￿1
C￿lt&¥
1015
10.612
2 Donatb)ns. Org•th*kn
10.612
srt+ T¢>i*l
S￿1 Tothl
r31
231
Toi*
[￿a￿ory for *cess r
&ants for a¢¢ess r•rp.'
381
T(•1
T¢X
Fc*)ts& ICyrw#¥sl
1.753
1.753
231
To