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2025-12-31-accounts

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

Scottish Charity No. SC009637

A Congregation of the United Free Church of Scotland

Congregational Report and Financial Statements Year ending 31 December 2025

Principal Place of Worship and of Congregational activities:

Portobello Wilson Memorial UF Church 127 Moira Terrace Edinburgh EH7 6VB

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

Congregational Report and Financial Statements


Year ending 31 December 2025

Page

Contents		 **1 **
Trustees, Office Bearers, and members of the Courts of the Congregation
 2

Congregational Report
 3 - 5

Report of the Independent Examiner
 6

Statement and Movement of Balances on Congregational Funds
 **7 **

Notes to Financial Statements
 7

Financial Statements:-
Receipts and Payments, all Funds 8
Supplement Sheet and notes


 9

1

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

Office Bearers, Trustees, and members of the Courts of the Congregation Serving during the year ending 31[st ] December 2025

Minister Position vacant

Interim Moderator Rev A Ritchie Office Bearers Session Clerk Mr G Smith Clerk to Board Mr G Smith Treasurer Mr G Smith

Property Trustees (ex Officio) Minister, Session Clerk, Clerk to Board, Treasurer

Kirk Session Minister Session Clerk Treasurer Elders:Ms. M Bailey (retired) Mrs. M Brown Mrs. P Cook Mrs. P Hannah Ms. G Reid Mrs. A Vance Mr. D Fraser Mr. S Kenneway Mr. D Whitwham-Biroth

Congregational Board

Minister Session Clerk Treasurer Elders Clerk to Board

Members:-

Mrs. M Turnbull Mr. N Turnbull

Bankers Royal Bank of Scotland

Independent Examiner

Mr. R Munro 36 Ninth Street Newtongrange EH22 4JJ

2

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

Congregational Report Year to 31 December 2025

1. Constitution and Principal Activities

The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme 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 Faith; by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to our Lord.

The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion.

Accordingly, this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas.

2. Responsibilities of the Congregation

As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the East (in which this Congregation operates) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part.

3. Responsibilities and Appointment of Office Bearers

All matters affecting the spiritual well being and order of the Congregation 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 Congregation are administered by the Congregational Board. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. All property owned by the congregation is held in the name of the ex officio office bearers named on page 2 and appointed in terms of the Trust deed of the congregation.

The Minister of this Congregation is inducted by the Presbytery of the East. Elders, elected in accordance 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 meeting of the Congregation specifically called for that purpose, form 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 the government of the Church by elders.

3

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

4. Activities and Achievements

The Interim Moderator, with the input of visiting Preachers and Elders maintained the conduct of weekly worship, and with the faithful care of the Kirk Session, provided pastoral care to members and families, to adherants, and to others in the community through home and hospital visits, practical assistance, telephone calls, Holy Communion, email, postal letters, Bible study, social events and birthday cards.

Church ran a food bank in association with Edinburgh City Mission and has remained in strong demand from families and individuals who are suffering hardship, and has received much support from the local community. Congregation also held a monthly film society showing blockbuster films to the local community without the expense or accessibility problems of going to the cinema. In addition the Church ran a monthly friendship group attended by a number of pensioners.

The Church building hosted local community groups’ activities on both a regular and one-off basis. These included a line-dancing group, two guide troops, brownie troop, Music Therapy group from the Redwoods 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 services.

In the coming year, 2026, the congregation anticipate adding much improved disabled access to the rear of the building. As of February 2026, this is in the closing stages of Building Warrant approval.

5. Financial Review and Funds

In accordance with the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (“the Regulations”) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2025 and details of the Receipts and Payments, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate.

6. Accounting Policies

4

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

7. Land and Property

Land and Property consists of the Church together with fittings and furnishings therein (including communion and other ecclesiastical articles). The Congregation owns a Manse.

These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment or for resale. No market value has been placed on these Assets.

8. Independent Examiner

In accordance with the terms of “the 2005 Act”, Section 44(1)(c), and as a Charity falling under regulation 9. of “the Regulations”, and not required to carry out an audit under paragraph 9(4), an Independent Examiner has been appointed in accordance with regulation 11 of “the Regulations” to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner’s Report for the year to 31[st] December 2025 is on page 6.

9. Approval of Congregation Report and Financial Statements

The Congregational Report and Financial Statements were approved by the Congregational Board at their meeting on 14[th] June 2026 and were presented to the Annual General Meeting of the Congregation on 14[th] June 2026

In November 2025, the former treasurer, Scott Vance, handed over control of the church accounts to the Session Clerk, George Smith, with a view to a new treasurer being appointed during 2026. The Session Clerk acting as treasurer in the interim.

The Office Bearers authorised to sign the Report and Financial Statements on behalf of the Congregation are:-

----- Start of picture text -----
Signed _ ___ __ Rev. A Ritchie Interim Moderator
Signed ___ Mr. George Smith Clerk of the Congregational Board
Signed _ _ Mr. George Smith Treasurer
Date 22nd June 2026_
----- End of picture text -----

5

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

Independent Examiners Report to the Trustees and Office Bearers of Portobello United Free Church of Scotland

I report on the Report and Financial Statements of the Congregation for the year ended 31 December 2025 which are set out on pages 2 to 5 and 7 to 9.

Respective Responsibilities of Office Bearers and Trustees and Examiner

The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 regulations”). The Congregation’s Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations.

It is my responsibility to examine the Report and Finance Statements as required under section 44(1)(c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeks explanations from the office bearers and trustees concerning 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 report and accounts.

Independent Examiners 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 Regulations and

  3. To prepare report and accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations.

  4. Have not been met, or

  5. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the report and Accounts to be reached.

Signed _ Independent Examiner

Name Robert Munro Address 36 Ninth Street Newtongrange EH22 4JJ

Dated __ 22nd June 2026

6

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND

Notes to the Financial Statements of the Year end 2025

Nature of the Congregation Funds

General Unrestricted Note 1 Ordinary receipts and payments of the congregation. Office bearers
may designate unrestricted funds for general reserves or specific
purposes.
Charity Restricted Note 2 To benevolent purposes for charitable bodies
Foodbank Restricted Note 3 For the general running of the foodbank operated by the
congregation.
Ramp fund Restricted Note 4 For the construction of improved disabled access to the rear of the
church building
Governance Note 5 No governance costs are incurred during the year. Duties related to
governance are provided voluntarily.
Property Note 6 Congregation property is held for use of the congregation in
fulfilling its aims and mission to its members, adherents and the
community it serves, not for investment or resale. No market value
is placed on these properties.
Contingent Note 7 Financial statements present the receipts received and payments
Liabilities made during the year. In the event there are any material
outstandings, contingent liabilities and/or commitments, these are
noted below:
There are no contingent liabilities at the date of this report and
Financial Statement.
Payments to Note 8 No payments have been made to any trustee for the performance of
Trustees their duties as Trustees of the Congregation.

Approval of the Financial Statements for the year ending 31 December 2025 as set out in pages 7, 8 and 9 by office bearers authorized to sign.

Interim Moderator:

Clerk to the Congregational Board: Treasurer:

Date: 22nd June 2026

7

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND R•£•iptB and Paymqnts forth4 y•ar •ndin8 31st D•c•rnbAr 2024 Icomparatwa y•arto 31rt 0qc*mb4r 20251 Fur 6enet¥ FWO Charit¥Fund Foodbank knpFund To YtD31 Dec YYOJI Oec Yf03LDec ￿31 De( trTD31 Oec 1025 1025 2025 Totsl YID31 Dtt 1024 ReceSptS Offerin%5 OpenOfferiD FreEwill (Non Giftjddl 4172.AO 887. I.5￿.0? 6.559.10 2.335 27.Q25 9,457. 5.5B9 21,082. 8.362 2.335 27.Q25 other bTotal S.04050 42069.71 1.04050 44N5&71 87 ojx) 44090 DnnJtiDn5 othei

JbTotal ojy) OJY) Othet Interest 1.621 38 1.621 38 1,341. 15.162. Rental 23.027 96 23.027 96 Mi5cEllanEDu5 6.324 05 3241 9.(￿{ 25,503. 24,649J4 s0,y7MO EYentS b7ot ofy) Extraordinary eequestS 49.619 $9 49.619A9 49.619S9 49.61949 0￿) 0￿) om otherCh?rities bTIrt ojx) 887.OQ 1,500 6A24￿fj 125.05W ent5 PlinislTY 5tipEnd Mini5tryExpen 2.657 24167 2.657 2ffi77. Interlm ModeFator SubTot 1898fj7 ofy) om 18W7 2.677.C Other￿l￿rIeS Or%an15tS?lary b71rt 1.129.92 1.129S2 1.129.92 1.129S2 1.122.00 ojhi ojh) PropErtY 3.955 18 7.725 30 3.955 18 7.725 30 5,604. 10ffj12. Repairs and Upkeep EquipmenL FufD15hi bTvtal 14.8S2 36 14.882 36 8.462. 2fy562 ojx) 26.562A4 24473.IX) Fundrnb5ing FUndr4i5inEEX￿n5￿5 OJN) OAX) Other 5tEdf?st 144. 53879 53879 281 Kirk5essron 56. Mis(ella￿A5 50 50 1.181 1.512. bTpt 588.79 om ofy) 58&79 Contrlbutions Demonimatio 7.337 fp) 7.337 7.022. IQ8 Presbytery bTvtal 7W7 ojx) ojx) 7￿37￿￿) 7.130.IX) E¥triDrdinary Refv{bl5hn￿t bTirtal 5.553.QW) 5,553 5.553 LY) 5.553JX) ojx) OAX) otherCh3ritle5 652 1.264 50 426450 1.91650 I,Y1650 1,9B4. L9B4AX) bTo om 652 To￿P￿¥Ments ,51722 651 426450 5,553 45,9B&71 77.82178 235.(W) 235.50 771.06 79￿3.34 32,996 Tran5ferbetweenfunds Net movement Dr*funds 77021.78 235 23550 7FLJ)b 7y￿￿￿4 349Y6.IX)

PORTOBELLO UNITED FREE CHURCH OF SCOTLAND !SupplementarySheetarKI Notes-YeaiendiTrg 31 De￿[￿beT￿l25 INote Detslls of Recelpts Note Detsllsof Payments I OElerings- Other Refreshment5 Donatlons Sunshine Bags Anonytnous Donations I￿ Cream Sunday Donatio SubTotsl Geneial 195.(M) 163. 4 Property Genetal Marsse Church Totsl Countsl tax 637.5 Insuran Heat & ￿ght Repasrs & Upkeep Equiprnent SubTotal 3,31186 7.n5.30 14,882.36 64Z32 3,955.18 7,725.30 14,882.36 1,040.50 2 RaTnp Fund ITKOtne Morri50n Partnership SubTotsl Genetal 25.921).52 25.5￿84 6.324.06 6,124.06 5 Ollke & Publl£lty Anniversary Ph(rtobook5 Fire Blanket Disposable5 le.8Toilet Rolll Church IBroadbandl SubTotal General 3 Rentsl Income Manse Rent Èaby 5en50ry Line Dancing Pentecostal Church Group O¥ownles 5tst Company Guide5 180th Cotnpany One-ofE cornmunity hires Guides 9th Ccmpany SubTotsl General 19.225.96 241 227.79 53&79 I.075.￿) 912.(M) 630.(M) 6 M15cellafieou5 Gift to Rev Mlrtln Whitehead SubTotsl General 180.00 23.027.96 6 Ramp Expendlture Ramp Building warrant Architert Fees Fyvie FundrJi5ing SubTotsl Ramp 728. 2,225.(X) 2,6W.(X> 5,55). NB. Guides only started late in 2025 7 Mi55ion-OtheTchaiitie5 Foodbank ICyrenian51 Foodbank (Broadband) ChildrÈn First Ea5terScheme Christian Aid Dr Grahams Homes SubTOtsI Getteral CharÉty Foodbank 1,036.80 227.70 Total i.OJ6.80 221.70 162.(X) 162.(K) I￿.[X% 140. 190.fy) 65LIKI i.2[￿50 1.9th50