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 Christh•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