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2024-12-31-accounts

Scottish charity number.. Congregation number: SC010313 010135 Edinburgh Pentlands Parish Church of Scotland (formed from the Union of Colinton Parish Church and Juniper Green Parish Church) Annual Report and Financial Statements Year ended 31 December 2024 El Cornerstone ACCOUNTING

Edinburgh Pentlands Parish Church of Scotland Contents of the Annual Report and Financial Statement5 for the year ended 31 December 2024 Page Report of the Trustees i-io Report of the Independent Examiner li Statement of Financial Activities 12 Balance Sheet 13 Notes to the Financial Statements 14-23

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 The Trustees present the annual report and accounts for Edinburgh Pentlands Parish Church of Scotland for the year ended 31 December 2024. Edinburgh Pentlands Parish Church of Scotland was formed on l July 2024 by the Union of Colinton Parish Church with Juniper Green Parish Church. The accounts and report of activities for Juniper Green Parish Church have been published for the six-month period ended 30 June 2024 in a separate document. However, since the charity number SC010313 previously allocated to Colinton Parish Church has been retained for the new Edinburgh Pentlands Parish Church of Scotland, this annual report and accounts for Edinburgh Pentland5 Parish Church of Scotland include the financial transactions and some narrative description of activities for Colinton Parish Church from l January 2024 to 30 June 2024, as well as the financial transactions and descriptions of activities for Edinburgh Pentlands Parish Church of Scotland from l July 2024 to 31 December 2024. ObjectSves 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 forthe 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 Wlth other Churches in various ecumenical bodies in Scotland and beyond. Edinburgh Pentlands Parish Churth is very much concerned with community, working to provide a heart and SOLJI for this suburban parish in the South West of Edinburgh. We strive to ensure that people will find that we provide a living, disciple community including: worship in varied styles- traditional and Messy Church a warm welcome for those starting out on the journey of faith opportunities for all ages to learn and grow as Christians community building so that people come to know and understand each other service to others by providing talents, time and money At the formation of the Union on l July, Locum Ministers were in place at both Colinton Church I and Juniper Green Church I￿ordaIned Local Minister). wa5 moved to another post at the behest of the Presbytery with effect from I September, at which point orking arrangements were increased to 4 days per week plus Sunday mornings. The Minister or Locum Minister conducts weddings, funerals and baptisms for the parish. During the period l July- 31 December 2024, the Locum Ministers officiated at seven funerals and six baptisms. The Colinton Church room facilities which are part of the Colinton Church buildings and the Juniper Green halls which are part of the Juniper Green Church buildings are made available to other church bodies and local organisations for meetings and activities. The Oreghorn Loan Hall owned by the Church, which is situated about half a mile south of the Colinton Church building, is partly leased to a private nursery on a five-year lease and partly used for church activities and local community group meetings and activities. The Colinton Church rooms host the Swing Café on Tuesdays to Saturdays and while the Café is open the Colinton Church sanctuary is open to visitors. The previous Colinton Manse and Juniper Green Manse were owned by the General Trustees of the Church of Scotland and it is the strategy of Edinburgh Pentlands Parish Church of Scotland, agreed with the General Trustees, that these two buildings will be sold and a new Manse for the Parish will be bought. Page I

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Objectives and activities Icontinuedl At 31 December 2024, this process had reached the stage where.. the previous Juniper Green Manse has been sold and a sum of £800,491 is held centrally by the Church of Scotland to support property matters of Edinburgh Pentlands Parish Church of Scotland including the purchase ofa new Manse. Planning Application to use some of the grounds between Colinton Church and the existing Colinton Manse for car parking has been submitted to Edinburgh Council who are reviewing the application. A boundary line between the Colinton Church grounds and Colinton Manse has been identified on plans, and once the outcome of the car parking application is known, it is intended that the current Title Deed which includes both Colinton Church and Colinton Manse will be split, and Colinton Manse put up for sale. It is anticipated that this could raise approximately £1,000,000. This money will then be added to the fund held centrally by the Church of Scotland to support property matters of Edinburgh Pentlands Parish Church of Scotland. A subgroup of the Kirk Session has been authorised to buy a new Manse at a cost not exceeding £900,000. If this purchase proceeds prior to the sale of Colinton Manse, and if the purchase cost exceeds the £8Cx),491 held centrally then the difference will temporarily be met by utilising some of the General Purpose5 Fund of Edinburgh Pentlands Parish Church. The General Purposes Fund will then be re- imbursed following the sale of Colinton Manse. At the conclusion of this process, it is planned that the General Trustees will own a new Manse on our behalf and also hold a fund of approximately £1,000,000 to support property costs of Edinburgh Pentlands Parish Church for many years to come. Achievements and performance PART l- Edinburgh Pentland5 Parish Church (l July 2024- 31 December 20241 11) Worship- Proising God in our meetings and in public and civic settings Weekly worship is held at 9..45am at Colinton Church and at 11..15am at Juniper Green Church on Sunday mornings. On the last Sunday of the month a joint service is held and the service in the other Church building is cancelled - joint services are held at Colinton Church on the last Sunday of odd numbered months and at juniper Green Church on the last Sunday of even numbered months. This pattern was modified on Remembrance Sunday when services were held at 10..30am in both Church buildings, and additional services also took place at Christmas (Carol service at 6'.30pm in Colinton Church on SLJnday 15 December, additional Christmas Eve services at 6..30pm in both Colinton and Juniper Green Churches and at 11..30pm in Colinton Church and a Christmas Day service at 11..15am in Juniper Green Church). The music at the Colinton Church weekly services is usually accompanied by either Band or Choir, and the music at Juniper Green Church is usually accompanied by Choir. One or other of the weekly services lon a rota b3SIs1 is live-streamed with arrangements such that this can be either viewed 'live" or later. Links to the live-stream location are sent out by email to the congregation as part of a weekly email update. Lay involvement in the leading of the services includes a rota of weekly Bible readers at both Church buildings, leaders of intercessory prayers at Colinton and volunteers to pray with the Minister prior to the service at Juniper Green. A monthly Afternoon Tea at Colinton Church is held for Senior members of the congregation. This includes a short service held in the Church prior to Afternoon Tea together in the Swing Cafe. Transport is provided for those less mobile in order for them to be able to attend. A monthly seNice is held in St Margaret's Court sheltered housing. Redford and Dreghorn Barracks are located within the parish and good relations are maintained with the Army, including frequent informal contacts. In 2024 two special services were held within Colinton Church for the Army, plus one for Military Ministries International la charity registered in England and Wales, number 12004201. Page 2

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Achlevements and performance {contlnuedl 12) Nurture- Growing a Christian Community We support our members, and others familiar with the faith, in their devotional life through prayer and opportunities for sharing. A weekly online"Prayer Space" takes place on Tuesdays by Zoom and prayer notes are issued by email to Prayer Space usual supporters. A link to the notes is included in the weekly Congregational email, with encouragement to use them at some suitable time during the week. We try to enable people to live out their faith by offering them opportunities to engage with their passions and exercise their talents. We communicate these through our bi-monthly church magazine "The Parish Publication" and on our website. Those who have chosen to provide their email addresses and receive updates from the Church are sent emails weekly by the Church Secretary with information. Around 550 email addresses are included in this circulation. Copies of 'Our Daily Bread, freely available provide a framework of daily readings reflections and prayer points for personal use. 13) Fellowshlp - Meeting ond getting to know people in a more in-depth way Edinburgh Pentlands Parish Church works hard at nurturing relationships and networks which promote sharing, relational connections and community values. Our Swing Café in the Dell Room at Colinton Church offers the community a church venue to meet and have a coffee or light lunches on Tuesdays, Wednesdays, Thursdays, Fridays and Saturdays. The cafe is very well supported. All the helpers at the Swing Cafe other than the Catering Manager are volunteers. At Juniper Green Church a monthly Soup and Roll lunch is held, and also a weekly Open Door Cafe on Tuesdays during term-time for pre-school children and those who care for them. On Sundays Tea and coffee are offered to the conEregation in the Dell Room following Colinton Church services, and in the Juniper Green Halls prior to Juniper Green Church services. These give a good opportunity for worshippers to gather together informally. The Green Strollers walking group gives an opportLJnity for members to meet and walk together typically once or twice per month. The Guild of Friendship offers a varied programme of fortnightly afternoon meetings at Juniper Green. 14) Service- Working together to uddress the needs in the community, parish ond beyond The Locum Minister is supported in providing pastoral care to members of the congregation by the Pastoral Care Development Worker The Pastoral Care Development Worker is responsible for visiting or staying in contact with approximately 100 members of the congregation who were housebound, in hospltal, in sheltered accommodation or nursing homes. A Fairtrade table staffed by a small, dedicated band of volunteers is available after the services at Colinton Church on most Sunday mornings which enables member5 of the Congregation to buy a selection of Fairtrade goods. A number of volunteers from the Church support the Bethany Care Van which provides help to the homeless in central Edinburgh. Our Harvest Service at the start of October provided an opportunity for us to donate a considerable number of items for the Food Bank at Holy Trinity Church, Wester Hailes. We support the Blythswood Care shoebox appeal which aims to provide a shoebox of Christmas gifts to children in disadvantaged countries. 136 filled shoeboxes were donated to the appeal in October 2024. Page 3

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Achlevements and performance {contlnuedl 14) Service- Working together to address the need5 in the community, parish ond beyond (continued) We also support the local Salvation Army appeal for new Christmas toys. The donations by members of the congregation filled the deputy Session Clerk's car and were delivered to the Salvation Army at Gorgie, Edinburgh. Christmas gifts are delivered to elderly arbd infirm members of the Congregation. 15) Mlsslon- reaching out to Edinburgh Pentlands Parish Church members and the wider Community Messy Church meets in the Dreghorn Loan Hall on the first Saturday of the month, 2.30-4pm. Meetings took place from September to December after a break for the summer school holidays. Messy Church values ensure that we are Christ<entred, that we encourage creativity, celebration, hospitality and that we are open to all ages. We have chosen to encourage families with children to attend and most of the children who attend range in age up to 11 years of age. Each session includes an opportunity for crafts, games or science-based activities supporting a Christian theme followed by songs andlor a Bible story. Hot drinks, juice and snacks are then provided. We are delighted to report that 100 different children attended at least one of the 9 Messy Church sessions held in 2024. Our average attendance over the year was 24 children per session Irange 9 - 371 with an average of 24 adults and 10 volunteers per session. At the end of 2024 we have an e-mail contact list where 78 families with 136 children between them have chosen to stay in touch with Messy Church at Edinburgh Pentlands. Edinburgh Pentlands ran a stall at Art in the Park a large community Saturday event in Spylaw Park in Colinton. We offered art activities for children, talked to visitors, and met many people. The Church Contacts scheme previously run by Colinton Parish Church continued with doorstep calls being made in July and Christmas Cards being delivered in November/December to those individuals who were previously members of Colinton Parish Church who live within the Parish boundary. It 15 intended to expand the Church Contacts scheme in 2025 to cover individuals who were previously members of juniper Green Church. The Dreghorn Loan Hall is widely used by community groups including Rainbows, Brownies, Guides and Rangers. The Colinton Literary Society which was started by Colinton Parish Church over 100 years ago provides a weekly programme of speakers at the Dreghorn Loan Hall on Wednesday evenings on a wide variety of topics. The Stableroom Playgroup meet5 in the Colinton Church Rooms on Tuesdays, Wednesdays and Thursdays and other groups use the Redford Room at other times. A group of Guides uses the Dell Room on Monday evenings and a group of Rainbows uses the Dell Room on Tuesday evenings. The Halls at juniper Green are widely used by community groups including Beavers, Rainbows, Brownies, Scouts and Guides. 16) Conclusion We continue to live out our purpose, and through the grace of God, we continue to worship God, follow the Christian faith, seek to communicate our faith to others and show by example and by service that we are a Christian Community here in the united parish of Edinburgh Pentlands. Page 4

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Achlevements and performance PART 2- Colinton Parish Church11 January 2024- 30 June 20241 During the period l January- 30 lune 2024, the Locum Minister officiated at five funerals and three baptisms. 11) Worship- Praising God in our meetings ond in public and civic settings At the start of 2024 weekly worship was held in Colinton Church at 10..30am each Sunday morning. From Sunday 5 May we changed to a joint pattern in conjunrtion with juniper Green Church with weekly worship then being held at 9..45am at Colinton Church and at 11..15am at Juniper Green Church on Sunday mornings. On the last Sunday of May a joint service wa5 held at Colinton Church at 9..45am and on the last Sunday of lune there was no service at Colinton and a joint service was held at Juniper Green Church at 11'.15am. Additional services took place during Holy Week at 6..30pm at Colinton Church on Monday 25, Tuesday 26, Wednesday 27 and Thursday 28 March and at JLJniper Green Church on Friday 29 March. The music at the Colinton Church weekly services was usually accompanied by either Band or Choir. The service was live-streamed with arrangements such that this could either be viewed 'live" or later. Links to the live-stream location were sent out by email to the congregation as part of a weekly email update. Lay involvement in the leading of the services included a rota of weekly Bible readers and leaders of intercessory prayers. The decision was taken not to continue the Sunday Club during 2024 due to the small number of children attending the services. Activity sheets and pens were made available for those children who attended. A monthly Afternoon Tea at Colinton Church was held for Senior members of the congregation. This included a short service held in the Church prior to Afternoon Tea together in the Swing Cafe. Transport was provided for those less mobile in order for them to be able to attend. A special graveside service was held on 17th May 2024 INorwaVs national dayl at the grave of a Norwegian soldier in Colinton Cemetery,. this was organised in conjunction with the Commonwealth War Graves Commission and the Norwegian Scottish Association. 12) Nurture- Growing a Christian Community We supported our members, and others familiar with the faith, in their devotional life through prayer and opportunities for sharing. A weekly online "Prayer Space" took place on Tuesdays by Zoom and prayer notes were issued by email to Prayer Space usual supporters. A link to the notes was included in the weekly Congregational email, with encouragement to use them at some suitable time during the week. We communicated with our members through our bi-monthly church magazine 'Colinton News" and on our website. From June onwards a new Church Magazine "The Parish Publication" produced jointly with Juniper Green and covering both parishes replaced "Colinton News" Those members and friends of the congregation who have chosen to provide their email addresses and receive updates from the Church were sent emails weekly by the Church Secretary with information. On 5 Wednesday evenings during Lent 3 Lent Study Group "Walking With Jesus" was held. This consisted of a series of Bible Studies- "Approaching Jerusalem" "Questions and Signs" "The Last Supperf,, "Arrest and Crucifiction" and "Resurrection" 13) Fellowshlp- Meeting and getting to know people in a more in-depth woy The Swing Café in the Dell Room at Colinton Church offered the community a church venue to meet and have a coffee or light lunches on Tuesdays, Wednesdays, Thursdays, Fridays and Saturdays. The café was very well supported. All the helpers at the Swing Café other than the Catering Manager were volunteers. On Sundays Tea and coffee are offered to the congregation in the Dell Room following Colinton Church services. These give a good opportunity for worshippers to Eather together informally. The monthly afternoon tea for Senior members provided an opportunity for fellowship as well as the short service in the Church. Transport to the Afternoon Tea was provided for those less mobile. Page 5

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Achlevements and performance {contlnuedl 14) SeNice- Working together to uddres5 the needs in the community, parish and beyond ad retired as Pastoral Care Development Worker at Colinton at the end of 2023. Was recruited in April 2024 as a new Pastoral Care Development Worker to initially cover both Colinton and juniper Green parishes and to continue to serve the new united Edinburgh Pentlands parish following the Union. upported the Locum Ministers in providing pastoral care to members of the Colinton and juniper Green congregations. This included being responsible for visiting or staying in contact with approximately 100 members of the congregation who are housebound, in hospital, in sheltered accommodation or nursing homes. Christian Aid envelopes were provided for those attending the Church in early May to encourage them to make donations to Christian Aid during Christian Aid week. A Fairtrade table staffed by a small, dedicated band of volunteers was available after the services at Colinton Church on most Sunday mornings which enabled members of the Congregation to buy a selection of Fairtrade goods. 15) Mission- reathing out to Colinton Parish Church members and the wider Community Messy Churth met in the Dreghorn Loan Hall on the first Saturday of the month, 2.30-4pm, from January to May and then stopped for the summer holidays. Messy Church values ensure that we are Christ-centred, that we encourage creativity, celebration, hospitality and that we are open to all ages. We have chosen to encourage families with children to attend and most of the children who attend range in age up to 11 years of age. Each session included an opportunity for craft5, games or science-based activities supporting a Christian theme followed by songs andlor a Bible story. Hot drinks, juice and snacks were then provided. A typical attendance was around 20 children, 20 adults and 10 helpers. The Dreghorn Loan Hall was widely used by community groups including Rainbows, Brownies. Guides and Rangers. The Colinton Literary Society which was started by Colinton Parish Church over 100 years ago provided a weekly programme of speakers at the Dreghorn Loan Hall on Wednesday evenings duringjanuary, February and March on a wide variety of topics. The Stableroom Playgroup met in the Colinton Church Rooms on Tuesdays, Wednesdays and Thursdays. A group of Guide5 met in the Dell Room on Monday evenings and two other community groups used the Redford Room on a regular basis. Page 6

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Achlevements and performance PART 3- Juniper Green Parish Church (l January 2024- 30 June 20241 In order to give a fuller picture of the two Churches which came together to form Edinburgh Pentlands Parish Church, the following text is copied verbatim from the Report and Accounts of Juniper Green Parish Church for l January 2024- 30 June 2024. Worship.. our Sunday services are held in the Church buildinEs and we continue to livestream these services and record them on You Tube. We have also held a service in St Margaret's Court sheltered housing and in Lorimer House Care Home once a month. At Easter, juniper Green and Colinton churches shared worship during Holy week with joint services on Maundy Thursday and Good Friday, to which the other local churches (Currie and Balernol were invited. Mission.. we continue to produce a Church newsletter and maintain the refreshed Church website and our Facebook page. Throughout the year members of the congregation take part in a rota to support the food Van taking soup and rolls to the homeless in the evening. The monthly soup and roll lunch continues to provide a warm space with lunch and an opportunity for fellowship for the community. At Easter the large number of easter eggs donated by the congregation were distributed to children in areas of deprivation. Nurture.. regular visits to the local primary school provide an opportunity to take the message of God's love to another generation of young people. The congregation supports the P7 learners in donating Scripture Union booklets for those facing the transition from primary to secondary education. In preparing for union our congregation has had the opportunity to join in Lenten bible studies along with members from Colinton, encouraging a growing of faith together. Copies of 'Our Daily Bread, freely available provide a framework of daily readings reflections and prayer points for personal use. Prayer.. we maintain our e-mail prayer group and the Prayer Team continues to produce a monthly prayer focus which is largely distributed by e-mail. In working towards a united congregation, members have the opportunity to join weekly Prayer Space, this is prayer based on the topics included in Sunday intercessions and used in an online prayer time onte a week. Service.. Open Door Café has been meeting as described below. The Soup and Roll Lunch made a comeback in November and was warmly welcomed by 35 people,. we offered it for free. We have tried to keep in touch with OLJr members by e-mail, phone calls and letters. Our volunteer teams continue their Care-van work in partnership with Bethany Trust and Edinburgh City Mission and we continue to donate to Fresh Start and work with the Salvation Army as circumstances allow. We gave a collection of food to the local organisation Community for Food, a foodbank supporting more than 30 local families. Our overseas partnership with the Cambodian Hope Organisation continues in a quiet way. EPPC financial review for the year Principal sources offvnding The Church is primarily funded by church members through their offerings and the Gift Aid thereon. This year, the addition of the Juniper Green Church assets at 30 lune 2024 boosted our income by £49,369. Re5ult5for the year The Accounts for the year are set out on pages 12 to 23. The Statement of Financial Activities on page 12 shows a surplus before investment gains/llossesl of £48,09912023.. deficit of £2,9391. This is principally explained by the income arising from the consolidation of the Juniper Green Church assets. The Church's funds totalled £1,105,55912023.. £1,031,753) at the end of the year and are divided between restricted/endowment funds of £219,948 12023.. £189,7611 and unrestricted funds of £885,611 12023: £841,9921- The amounts held within each of the restricted funds and their purposes are disclosed in Note 13 of the atcounts. The Church's largest single asset is the Dreghorn Loan Hall which is carried at a value of £450,000. The investments, which total £375,18112023: £316,673) at 31 December 2024, are held in the Church of Scotland Investors Trust. Page 7

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Flnanclal revlew {contlnuedl Reserves It is the policy of the church to hold unrestricted funds excluding tangible fixed assets, of up to nine months, expenditure. At 31 December 2024, the Church held unrestricted funds of £885,611, comprising tangible fixed assets of £450,000 and other net asset5 of £435,611 of which £77,383 has been designated for the activities of the Swing Cafe, Boys Brigade, fabric, org3n and ministerial assistance. The general reserves remaining of £358,228 currently exceed the nine-month target. Risk assessment All areas of risk relevant to the ongoing operations of the charity are monitored and reviewed. The principal focus has been on the financial stability of the church, the maintenance of church property, and planning for the future. The Trustees are satisfied that adequate and appropriate procedures and systems are in place to mitigate exposure to major risks. Constitution and governance Edinburgh Pentlands Parish Church of Scotland is a Church of Scotland congregation administered in accordance with the terms of the Unitary constitution and subject to the Acts and Regulations of the General Assembly of the Church of Scotland. The Elders serving on the Kirk Session are the trustees of the charity and have been 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. During a vacancy while there is no Minister the Presbytery appoints an Interim Moderator. The Kirk Session is responsible for the recruitment, appointment, induction and training of new trustees, when required. The Kirk Session is chaired by the Minister or Interim Moderator and met five times during the last 6 months of 2024. Certain responsibilities are delegated to the Finance group, the Property group, the Staffing group and other groups, as appropriate. The Minister, Session Clerk, Pastoral Care Development Worker, Church Secretary, Church Officer, Director of Music and Organist form the Ministry team with day-to-day responsibility for the running of the Church. From l July 2024, the trustees from Colinton Parish Church and Juniper Green Parish Church lother than the Interim Moderatorsl amalgamated as trustees of Edinburgh Pentlands Parish Church and are listed below, along with the Interim Moderator Rev lan MacDonald, appointed on l August 2024.. Other Trustees who served during the period were as follows.. Day to day oversight for financial matters is delegated to the Finance group. Title to the Dreghorn Loan Hall is held by every member of the Kirk Session as Trustees 'ex officio,. Page 8

Edinburgh Pentlands Parish Church of Scotland Annual report for the year ended 31 December 2024 Constltutlon and governance Icontlnued} The Trustees who served as Trustees of Colinton Parish Church from l January 2024 to 30 June 2024 were as follows= Trustees.. Reference and administrative information Charity name.. Edinburgh Pentlands Parish Church of Scotland, Edinburgh Charity registration number.. Congregation number.. Contact address: SC010313 010135 The Church Office Edinburgh Pentlands Parish Church of Scotland Dell Road Edinburgh EH130JR Website.. https://edinburghpentlands.church Bankers- Royal Bank of Scotland 239 St Johns Road Edinburgh EH12 7XA Page 9

Edinburgh Pentland5 Parlsh Church of Scotland Annual report for yeif onded 31 DE¢ernk)er 2024 ' 5t•teffl•nt of Tru•tew' RMpM¥ltrdlltl•i The Tr14Stees •r• wponstble for prewrfng 3 tiustee5' •nnual rwrt •nd fin•nclstit•menti In a¢￿1n¢• wlth appllcable law UKA(countlng Standards, Ch•hty l•w inScotland requ1Tr5 the ¢harfty trusiees io prepare fin4ncialsr•t•rytentshf ¢•th ye•iwhlch thowl • Irtse orKI f•IrvO￿ ol the slats of iflairs ol Ihe ch•ilty and of the Incimre •nd expendlture of the chifhy for that pÈMd. In prepiriry the IlnanGl•l slrtem￿ts, Ihe trujttts •r• ￿9￿1r￿￿ to; select 5LElt•ble iCCDunttni policies l￿d then appty them conssntty,- moke Ivdgements ind •5tSmate5 that rea50Mbte and wud•nt." ststF whèthir app1￿•ble acojufiily st•ndJfds and 5t4￿ments ol rttomrnended pr•rtke h•¥E h•n fvllowed, subj.ect to any departu￿ dlscknjed ind explained lft th• Iln•n¢lal st*•ment5: wtpaie the flnanclal staternents 8oln8 ronc•m unlt•s Inawowlaie 10 ptejume th•t the charlty wlll contlnuè Sn operJttonal Èmtsifjnce. The Tfustees •1• re5ponslt4e tof knèplry proper •tcountln8 ricornls whkh dlsc195e wlth r•asonabl4 •cEur•ty It any tkn• the chIr￿S Ilninclal pDsitb)n pnablè the Trustees to Ell5U￿ that the flAandal 5tatoment$ With tbi Cornp•nies Art 21A)61is amEnd•dl. The Trustees a￿ al￿ rwponsible for taklw su(h st•p5 a5 rea50naWy open tv thom t¢ 51fetyanl the charws ￿￿ets ind to Pr￿•fit and d•tÈrt tr•ud •nd ¢Jther Irrngts￿rIl￿e The Tru51ees are TE5￿<¢$(ble for the m•lnten•rtce ind Integrlty of th• charlty atKI flMnci•l IDfonn•tlDn cowrnirtlon'5 w•b51te. SIEnerf on bth&lF of the Tr Pa8È 10

Edinbur h Pentlands Parish Church of Scotland g

Report of the Independent Examiner to the Trustees for the year ended 31 December 2024

I report on the accounts of the church for the year ended 31 December 2024 which are set out on pages 12 to 23.

Respective responsibilities of trustees and examiner

The Charity’s 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 Charity’s 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 charity 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 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

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Cornerstone Accounting Ltd 11 Erngath Road Chartered Accountants Bo’ness EH51 9DP

Date: 17 March 2025

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Edinburgh Pentlands Parish Church of Scotland Statement of Financial Activitits For the year ended 31 December 2024 Unrestrlcted Restrfcted ErKlowment nds lund$ fvnds 2024 Unrestrftted Restritted Endowment Total funds fvnds funds 2Q23 Total Note5 Income and endowmeffls Donations and le84cle5 Income from charitable activ￿leS Incorne from trading adivitie5 Income from investments Other income 260.268 53,261 61,028 13.978 33,573 261.252 53,162 61.028 15.751 49.369 176,502 45,226 54,327 11,765 11,155 187,657 45.226 54,327 13,230 1.773 15,796 IA65 Totsl Income and endowm￿1$ 422,109 18,553 287,820 12,620 300.440 Expendlture Expettdlturèon ehotrltttblé &rti¥ltles Chari(able activities 390.163 391563 295,303 8.0?6 303.379 Total expendrlure J90.163 392.%3 295,303 8,076 303,379 Incomtllexpendlturel belore 8aSnsll105sesl on Investrnents 31,946 16,153 17.4831 12.9391 Net 8ains/l1055e51 on Inve5trnents io 11,673 14.034 9,960 11,138 21,098 Net Incomellexpendlturel 43,619 16,153 I4￿14 73.806 2,477 11,138 18.159 Transfers between funds 13 movement In lunds 43.619 16.153 I4￿34 73.806 2,477 11,138 18.159 Total funds brought forward 841.992 35.885 IS3￿76 1.031.753 839,515 31,341 142.738 L013.$94 Totslfunds earrlÈd forward 885.611 52,038 167,910 1,105.559 841,992 35,885 153,876 1.031,753 Represented bv: UnrÈstrirtÈd funds Restricted funds Endowment funds 885,611 885.611 Si038 167.910 841,992 841.992 35,885 153,876 52,038 35,885 167.910 153.876 Totsl fund$ 885,611 52.038 167.910 1.105.559 84L.992 35,885 153,876 L,031.753 The notes on pa8es 14 to 23 lorm part of these flnanclal statements. Page 12

Edinburgh Pentlands Parish Church Df Scotland A5 at 31 Dv¢ember 2024 Ri•d 4yIIXKJ 207271 450.ml Jy% Ir#4estrn•nts 49),0 316,6?3 L67,910 l53.87fj . ￿111 fj12.797 153AIfj 7fj6,673 Dèbtors C•>h•t lftharAI 64 Zl8,932 175.194 $2.038 126,Y3Q 35.885 162.61S 35.B85 172.619 LI￿111•$ Cmdltors.. tallw￿￿j•1rthhi 11 oneyeAr 14.497 1%497 ?.53 sIJM• 35.885 141,Y92 35.869 I53￿6 IML753 611 Y,031 167JIO LIOS359 e41,991 35.A15 153J76 1,031753 A•Ntsaf ¢lw lhwlty li 5ILIJ• 187.910 44L992 R•Dtrict¢d EndowmEnt fu 141.992 35,885 153.876 53,038 167.yl IS3,17fj Ji 167.919 1 LSSI ￿932 JS.185 153876 1.031.75J 13

Edinburgh Pentlands Parish Church of Scotland Notes to the Flnanclal Statements for the year ended 31 December 2024 l. Accountlng pollcles Accounting convention The financial statements are prepared under the historical cost convention and in accordance with FRS 102, and in compliance with the Charities SORP 2019 IFRS 1021, the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotlandl Regulations 20061as amended). The principal accounting policies adopted in the preparation of the financial statements are set out below. Edinburgh Pentlands Parish Church of Scotland meets the definition of a public benefit entity under FRS 102. B0515 offinanciol statements The financial statements have been prepared on an accruals basis. The Trustees consider that there are no material uncertainties so the accounts have been prepared on a going concern basis. Income ond debtors All income is recognised when the Charity is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be reteived and the amount tan be measLJred reliably. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation. Interest on funds held on deposit is included when receivable. Donated goods 2nd services, principally the service of volunteers, have not been quantified for the purposes of the financial statements. Debtors are valued at cost at the year-end and adjusted for any amounts considered to be irrecoverable. Expenditure and creditors Expenditure is attounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Creditors are valued at cost at the year-end and split between amounts due in less than one year and amounts due in more than one year. Taxation The Charity is exempt from Corporation Tax on its charitable activities and is not registered for VAT. Expenditure therefore includes any irrecoverable VAT. Tungiblefixed assets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, Church rooms, Manse and Watch House, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. The charity owns the halls at 22 Dreghorn Loan and these are carried at £450,000. Expenditure incurred on the repair and maintenance of these assets 15 charged as expenditure in the statement of financial activities in the period in which the liability arises. All tangible fixed assets over £4,000 are capitalised. Depreciation is provided at the following percentages 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.. Feuhold buildings (residual value always deemed to be in excess of costl Fixtures, fittings and office equipment 25% Page 14

Edinburgh Pentlands Parish Church of Scotland Notes to the Flnanclal Statements for the year ended 31 December 2024 l. Accountlng pollcles Icontlnued) Investments 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 C05t if purchased in the year. Cash at bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit account. Funds Funds are classified as either restricted funds or unrestricted funds, defined as follows.. Unrestrirted funds comprise income received for the objects of the charity without further specified purpose and are available a5 general fund5 or are placed within designated funds which can be used for purposes in agreement with its charitable objectives. Restricted funds comprise income which has been received for the objects of the charity and specified for a restricted PLJrpose within these objects by the donor. Endowment funds are funds which have been Biven on the condition that the original capital sum is not reduced, but the income arising is used for the purpose defined in the objects of the charitv. Page 15

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 2. Dorwtions and legaoes Unrestricted Restrirted funds funds Totsl Unrestrirted 2024 funds Restricted funds Total 2023 Individual donations Open plate collections Gift aid receivable Grants Le8acSes other donatlons 155.025 6.359 39.423 S.632 51.500 L329 156.CK19 6.359 39.423 5.632 51.500 2.329 141,174 2,571 32,757 1,155 142,329 2,571 32,757 10,000 10.000 260.268 261.252 176,502 11,155 187,657 3. Income from charltsbk artfvltlts VnMstrktÈd RÈstrlcted fvnds funds Total un￿$tri￿ed 2024 fund5 Restritted fund5 Total 2023 Swing Café income Weddings and funerals 51912 350 52,912 350 43,876 1,350 43,876 1,350 53,262 53,262 45,226 45,226 Income from trading artivities Unrestrirted Re5trirted fund5 funds Totsl Unre5trirted 2024 fund5 Re5trirted funds Total 2023 Rental income- Dreghorn Loan Hall Rental income- church hall rental 49,182 5,145 49,182 5,145 IL068 12.068 61,028 61,028 54,327 54,327 5. Income from investments Unrestricted Restrirted funds funds Totsl Unrestricted 2024 funds Restricted funds Total 2023 Investment income 8ank interest 12.220 1,758 1.773 13.99a 1,758 9.330 2.435 1.465 10.795 2,435 13.978 1.773 15.751 11.765 1.465 13.230 6. Other incomé Unrtstricted funds Restritt¢d funds Total Unrestrirted 2024 fund5 Restricted funds Total 2023 Transfer of assets on union with Junlper Green Church 33.573 15,796 49.369 33.573 15.796 49.369 Page 16

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 7. Expenditure on charrtable arti¥rile5 Unrestricted Restrirted funds funds Totsl Unre5trirted 2024 funds Re5tTirted funds Totsl 2023 Ministry costs Giving to Grow contribution Minister'5 expen5e5 122.829 852 122.829 852 106,602 1.565 106,602 1.565 Mlnlsterial asslstance- locum fees Presbytery dues 20.559 2.533 20.559 2.533 5.222 2,220 5.222 2.220 146,773 146,773 115,609 115,609 Local congregational activitie5 Staff costs Pastoral care and outreach Music and worship expenses Equipment and software Ministry resources Colinton News magazine Church offlce expenses Charitable donations (note 151 Bookkeeping and payroll fee5 Paid to Cornèrstone Accounting= Independent examinees fee Payroll fees 68,114 IA29 3.051 6.023 210 4.747 6.397 1.515 5,350 68,114 2,018 4.837 6.023 210 4.747 6.397 L515 5,350 48,235 1,081 7,802 553 565 4.696 3.943 48,235 6,497 9,884 1,003 678 4.696 3.943 589 1.786 5,416 2,082 450 113 3,702 3,702 9(M) 787 900 787 98.540 2.375 100.915 72.264 8.061 80.325 Property<osts Fabilt repalrs and malntenance Utility costs Insuranee Council tax CleanlnB costs 47.504 39.026 13,225 7.170 IOW6 117.371 47.504 39.026 13,225 7.170 10,446 117.371 45,334 17.692 8.914 4.498 7,374 83,812 45.334 17.692 8.914 4.498 7,374 83,812 Swln8 Cafe costs Purchases and overheads Cleanin8 costs 2&1 4,346 I2,(￿ 4,346 22,608 22,608 26.350 26.350 22,608 22.608 Other costs Bank tharges 1.129 25 I,oio 15 1,025 Totsl expendlture 390,163 392.563 295,303 8,076 303,379 Support C95ts have not been separately identified as the trustees considerthere is only one charitable attivity. Page 17

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 & stsflcosts and number5 Unrestricted fvnds Restricted funds Total 2024 Total 2023 Gross salaries Pension contributions 67,179 935 67,179 935 63,735 974 68.114 68.114 64.709 The avera8e numberof staff during the yearwas 512023.. 51. No employees were paid more than £60,CKIO. In addition, our locum was paid £20,559 in salary costs to the Church of Scotland. All Church of Scotland congregation5 contribute to the National Stipend Fund which pay5 the employment Costs of the Minister. Minister's stipends are paid in accordance with the national stipend scale which is related to years of service. This year, the minimum stipend was £31,642 and the maximum Ifor more than 5 years, service) was £38,884. There are no paid staff of the Church who fall within the definitioTh of Key Management Personnel. No accrual has been made for holiday pay at the year*nd as unused holidays are not carried forward. 9. Tan8lble fixed assets Bulldln8S Total At l January 2024 and 31 December 2024 450,000 450,000 Depredutlon At l January 2024 and 31 December 2024 Netlwk value At 31 December 2024 and 31 December 2023 450,000 450AIIX) The bulldlng asset Is the Dreghom Loan Hall. 10. InT￿$b￿tfftts Unre5tri¢ted Endowment funds funds Unrestricted Endowment funds funds 2024 2023 Market value at ljanuary Additions Unrealised gains 162,797 32,801 11,673 153,876 316.673 32.801 25.707 152,837 142,738 295,575 14,034 9,960 11,138 21,098 Market value at 31 Oecember 207,271 167.910 375,181 162.797 153.876 316.673 The following comprlse the investment portfolio of the Church- 2024 Mark•t value Cost Church of Scotland Growth Fund- 49,150 units at £6.38 per unit12023.. 43,290 unit at £5.83) Church of Scotland Income Fund- 5,570 units at £11.06 per unit12023'. 5,531 units at £10.96) 162,132 59,436 313￿77 61.604 Market value at 310ecember 221.568 375,181 11. Debtors Unrestrfrted fvnds Restrlrted lunds 2024 2023 Trade debtors Gift aid retoverable Other debtors L321 13.622 50.(rfJO 1.321 13.622 50.0(XI 7.818 2.186 64.943 64,943 10.004 Page 18

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 12. Credltors: fallln8 due wlthln one year Unrestrfcted fvnds Restrlrted fund5 2023 Trade creditors Accruals and deferred income Taxatlon and soclal security 9.399 1715 1.383 9.399 2.715 6,361 1.178 13.497 13.497 7.539 13. Funds rnovements Current year Balance at l Jan 2024 Balance at Transfer$ 311)ec 2024 Income E¥pendlture Galns/l1055e51 Unre5trlrted tund5 General fund Fabric fund Swlng Café fund Boys Brlgade fund JG- Ministerial assistance fund JG- Organ fund JG- Fabric fund 787,779 355,460 304 53,701 2,436 2,509 2,372 5,327 346,583 11,572 ioi 808.228 405 61.205 5.565 2.509 2.372 5327 51, 3,129 43,580 Total unrestricted funds 841.992 422.109 390.163 11.673 885.611 Restrlcted funds Benevolent fund Comrie fund Flower fund Colinton Youth Initiative fund Organ and other music fund Tristan Moxey fund Praise fund JG- Nurture fund JG- Kids, Church fund JG- Youth fund JG- Benevolent fijnd JG- Choir fund JG- Flower fund JG- Christian Action fund 9.784 9.CQ8 1.634 2.750 11.674 1,035 1.042 612 751 495 10.331 9.620 1.294 2,750 10,954 1,241 52 172 431 1,139 4391 3.105 806 5.752 1.091 720 94 3CM) 52 172 431 1,139 4,391 3,105 806 5,752 Totsl restricted funds 35WS 18,553 S2￿38 Endowment funds Benevtslent fund Comrie fund AC Cooper fund Flower fund 41,634 12,536 98,468 1,238 3,858 875 9,290 li 45A92 13.411 107,758 1.249 Totsl endowmènt funds 153,876 14,034 167,910 Totsl funds I￿31.753 440.662 392.%3 25.707 1.105.559 Prloryear fund movements overleaf Page 19

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 13. Fynd5 rn1)vements Icontinuedl Prloryeor 8qkwnce (rt ljan 2023 8alance qt rran5frrs 11 Dec2023 Income Expenditure Gains/llosses) Unrestrlrtedfvnds Generolfund FLrbricfund 5wtng CufeAund Boys 8rigodefund Totol unrestrictedfunds 791,509 15,576 29,410 3.020 242,760 543 44,408 109 235,386 37,183 22.734 9,555 405 120,659J 20,659 787,779 SL084 3.129 839,515 287,820 295,303 9,960 841,992 Restrlrtedfvnds BenevolentAund Comriefund Flowerfvnd Colinton Youth Initiotivefvnd Orgon und other mu5icfvnd Triston Moxeyfvnd Totol restrittedfunds 14,186 8,514 2,461 2.750 2.451 979 914 494 912 5,316 1,739 1634 1750 IL674 L035 io,oc 3CiI 777 244 31.341 12.620 8.076 35.885 Endowmentfvnds Benevolentfund Comriefund AC Cooperfund Flowerfund Totul endowmentfvnds 38,594 11,746 91,205 1.193 3,040 790 7,263 45 41,634 12,536 98,468 1.238 142.738 11.138 153.876 TotalAunds 1.013.594 303.379 098 1.031.753 Emplanatlon of funds overleaf Page 20

Edinburgh Pentlands Parish Church of Scotland Notes to the financlal statements For the year ended 31 Oecember 2024 13. Funds movements Icontinuedl Explanation of funds UnrestrlctedAunds.- rhe Generulftjnd represent5 all income and expenditure relating to the primary focus artivities of the charity. other than those for which funding is designated or restricted. The Oesignoted Fabricfund represents the funds set aside by the Trustees for the maintenance of the Church properties. The De5ign(Jted Swing Cufefuntl represents the net funds arising from the running of the Swing C3fé which will be used to refurbish the Church kitchen. The Designated Boys Brigudefund represent5 the fund5 held on deposit set aside for a p055ible future BB organi5ation. The DesignotedJG- Ministeriol ussistancefund represents funds set aside by the Trustees to provide assistarice for the minster if it should be required. The OesignotedJG- Orgonfuntl represents the funds set aside by the Trustees to provide maintenance of the church organ. The DesignotedJG-fobricfund represents the funds set aside by the Trustees to provide maintenance of the church, halls and rnanse at Juniper Green. Restrictedfunds.. The 8enevolentfund represents income from the endowment fund to be used for the poor and needy of the Parish. The Comriefund represent5 income from the endowment fund used to maintain the Colinton 900 Bate5 and to provide flowers for the church, church buildings and flowerbeds. The Flowerfund represents income from the endowment fund to provide flowers in the Church. The Colinton Youth Initirjtivefund represents funds received for youth projects in the Parish. The Organ and other musicfund represents funds received for the maintenance of the organ and other music provision. The Tristan Moxeyfund represents funds received for the support of children and familie5. The Proisefund represents funds received to support praise activities. The JG- Nurturefund represents funds received to provide Christian literature and nurture. The JG- Kids, Churchfund represents funds received to provide resources for Kids, Church. The JG- Youthftjnd represents funds received to provide resources for church teenagers. The JG- 8enevolentfund represents funds received to be used at the discretion of the Trustees. The JG- Choirfund represents funds received to provide music resources for the church. The JG- Flowerfund represents funds received to provide flowers for display in the church. The JG- Christian Actionfvnd represent5 funds received to provide sUPPOrt for those in need within the cornmunitv. Endowmentfunds.. The Benevolentfund represents an endowment received in 1831 for the benefit of the sick and needy of the Parish. The Comriefund represent5 an endowment created frorn the legacy of Le51ie Comrie, the income used to maintain the Colinton 900 gates and to provide flowers for the church, church buildings and flowerbed5. The AC Cooperfund represents an endowment created from the legacy of Alexander Cooper In 1994, the income used for ny church purp05e5. The Flowerfund represents an endowment created from funds donated b¥ to provide flowers in the Church. the income used 14. Trustee and related party trzn53ctions Trustee, received remuneration and pension contributions for his role a5 Church Officer of £9,86512023.. £22.6731 and £21812023.. £4891 respectively in the year. Trustee, received remuneration for her role as Organist of £2,844. The Church rnembers had a special collection for Trustee Officer and gifted him £1,978. Unrestricted donations (including gift aidl by Trustees of the Charity amounted to £39,55112023.. £37,8771. There were no other transaction5 With trustees or related partie5 during the year12023'. nill. for hi5 retirement from his role a5 Church Page 21

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 15. Charitsble donation5 and collertions for third partie5 The Church 8ifted £495 towards Counselling for school pupils usin8 the proceeds of a legacy receNed in 2022. The Church members had a special retirement collection forAla5dair Mackenzie for his retirement and Bifted him £1,978. £182 was raised forihe Poppy Appeal in collertion tins at our Remembrance Seryices. The Church 3150 held special collection5 in the year and donated to the following organisation5'. 2024 2023 Christian Aid CHAS Love from jamie 505 505 505 1,050 1.515 1,050 16. Operating lease commitment5 At 310ecember 2024, the Charity had no remainlng commitments in relatlon to an operating lease on the photocopier. 1024 2023 Operating lease commitments due: not later than one year 638 638 17. Pension commitments A formerA550ciate Minister employed by the Church is a member of the Church of Scotland Defined Benefit pension scheme which is now c105ed to future accrual in respect of that employee. A contingent liabillty exists whère tontributions could be required toward5 a deficit arising in relation to that employee's pension. The Charity operates an auto-enrolment pension scheme with NEST for all elibible employees. EmployertontribLrtions to the Scheme are disclosed in note 7. 18. Volunteer5 The Church benefits from the services of many volunteers from within the congre8ation- in supporting Sunday worship, in teaching at our children and youth based programmes on a Sunday mornin& in helping with hospitality and administration, in encouraging fundraising for Christian Aid and other charities, and in volunteering on other outread) setvices we provide to our loeal communlty. We are indebted to all those who mlnlster on our behalf in this way. Page 22

Edinburgh Pentlands Parish Church of Scotland Notes to the flnanclal ststements For the year ended 310ecember 2024 Appendix I Funds held on behalf of the conBrez*lon by the Church of Scotland General Trustee5 Conso15dated Fabrlt Fund 2024 2023 Capftal account Credit balantes- at cost 42.429 Credlt balances- at market value 52.831 Revenue account Credit balances 2.391 Temporary account Credit balances 889,435 The Church can apply to drawdown these fund5 for expenditure on fabric by 5ubmittinK a clairn to the General Trustees. Page 23