OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

Scottish charity number: SC010313 Congregation number: 010135

Edinburgh Pentlands Parish Church of Scotland

Annual Report and Financial Statements Year ended 31 December 2025

Edinbur h Pentlands Parish Church of Scotland g

Contents of the Annual Report and Financial Statements for the year ended 31 December 2025

Page
Report of the Trustees 1 - 7
Report of the Independent Examiner 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 - 20

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

The Trustees present the annual report and accounts for Edinburgh Pentlands Parish Church of Scotland for the year ended 31 December 2025.

Objectives and activities

Overview

The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the 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 with other Churches in various ecumenical bodies in Scotland and beyond.

Edinburgh Pentlands Parish Church is very much concerned with community, working to provide a heart and soul 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:

Ministry

At the start of 2025, our Locum Minister was Rev Matthew Ross. Matthew departed to take up another post on 7 November 2025 and was succeeded as Locum Minister by Rev Rita Welsh. On 30 November, Callum Macfarlane-Grieve preached as Sole Nominee to become our new Minister and the congregation voted in favour of Callum Macfarlane-Grieve by an overwhelming majority. It is planned that Callum MacfarlaneGrieve will become Minister of the Parish at a service of Ordination and Induction on 26 February 2026.

The Minister or Locum Minister conducts weddings, funerals and baptisms for the parish. During 2025, the Locum Ministers and other members of the congregation with suitable experience officiated at nineteen funerals and one baptism.

Buildings

The General Trustees of the Church of Scotland own the Colinton Church buildings, including the former Colinton Manse, the Juniper Green Church buildings, and the new Manse at 418 Lanark Road, all of which properties are managed on a day-to-day basis by the Kirk Session of Edinburgh Pentlands Parish Church of Scotland.

The Kirk Session of Edinburgh Pentlands Parish Church owns the Dreghorn Loan Hall.

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 Dreghorn Loan Hall, 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.

During 2025 a new Manse was acquired for Edinburgh Pentlands at 418 Lanark Road.

At 31 December 2025, a Planning Application for 5 new parking spaces in the grounds between the previous Colinton Manse and Colinton Church was under consideration by Edinburgh Council. It is the strategy of Edinburgh Pentlands Parish Church of Scotland, agreed with the General Trustees, that once this Planning Application is resolved, the previous Colinton Manse will be sold.

Page 1

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

Objectives and activities (continued)

Buildings (continued)

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.

The purchase of the new Manse at 418 Lanark Road was paid for by the General Trustees, largely by using funds held by the General Trustees on behalf of Edinburgh Pentlands, most of which came from the sale of the previous Juniper Green Manse. The balance of £51,000 has been loaned to Edinburgh Pentlands by the General Trustees. Once the Colinton Manse is sold, this loan will be repaid from the proceeds and the remainder of the money raised from the sale of Colinton Manse will form a fund held centrally by the Church of Scotland General Trustees to support property matters of Edinburgh Pentlands Parish Church of Scotland (recent Church legislation also permits some non-property related uses of this fund).

Achievements and performance

(1) Worship – Praising 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 during Holy Week (at 7:00pm at Colinton Church on Monday 14, Wednesday 16 and Friday 18 April and at Juniper Green Church on Tuesday 15 April and Thursday 17 April) and at Christmas (Carol service at 6:30pm in Colinton Church on Sunday 14 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 (on a rota basis) 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.

Afternoon Tea at Colinton Church is held for Senior members of the congregation once per month from February to June and from September to November. This includes a short service held in the Church prior to Afternoon Tea together in the Swing Café. Transport is provided for those less mobile in order for them to be able to attend.

A monthly service is also held in St Margaret’s Court sheltered housing.

(2) 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. At the end of 2025 there were 534 email addresses included in this circulation.

Page 2

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

Achievements and performance (continued)

(2) Nurture – Growing a Christian Community (continued)

Copies of 'Our Daily Bread' freely available provide a framework of daily readings reflections and prayer points for personal use.

On 5 Wednesday evenings during Lent, a Lent Study Group “At the Cross” was held. This consisted of a series of Bible Studies – “The Centurion – Finding Truth”, “The Criminal – Finding Forgiveness”, “Mary – Finding Trust”, “Thaddeus – Finding Faith under Fire” and “Martha – Finding Life”

(3) Fellowship - Meeting and 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 café is very well supported. All the helpers at the Swing Café 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 congregation 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 opportunity for members to meet and walk together once every three weeks.

The Guild of Friendship offers a varied programme of fortnightly afternoon meetings at Juniper Green from September to April.

(4) Service – Working together to address the needs in the community, parish and beyond

The Locum Minister is supported in providing pastoral care to members of the congregation by the Pastoral Care Development Worker, Steven Leung. The Pastoral Care Development Worker is responsible for visiting or staying in contact with approximately 100 members of the congregation who were housebound, in hospital, in sheltered accommodation or nursing homes.

At the start of 2025, our Pastoral Care Worker was Nikki McCabe. Unfortunately, Nikki suffered from a period of ill-health and decided to leave her post in June. Steven Leung was recruited as replacement starting in November.

A number of volunteers from the Church support the Bethany Care Van which provides help to the homeless in central Edinburgh.

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 members of the Congregation to buy a selection of Fairtrade goods.

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. As an extra gift to the Foodbank, a collection of Easter Eggs from the congregation was organised on Easter Sunday.

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.

We support the Blythswood Care shoebox appeal which aims to provide a shoebox of Christmas gifts to children in disadvantaged countries. 130 filled shoeboxes were donated to the appeal in October 2025.

Page 3

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

(4) Service – Working together to address the needs in the community, parish and beyond (continued)

We also support the local Salvation Army appeal for new Christmas toys. The donations by members of the congregation on 30 November filled the deputy Session Clerk’s car and were delivered to the Salvation Army at Gorgie, Edinburgh.

Christmas gifts are delivered to elderly and infirm members of the Congregation.

The Congregation at the Christmas Eve services were invited to contribute to the three charities Christian Aid, CHAS and Love From Jamie and £1,608 was raised which was split equally between the three charities.

(5) Mission - reaching out to Edinburgh Pentlands Parish Church members and the wider Community

Messy Church meets in the Dreghorn Loan Hall once per month, usually on the first Saturday of the month, 2:30-4pm. Meetings took place from January to May and then from September to December after a break for the summer school 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 includes an opportunity for crafts, games or science-based activities supporting a Christian theme followed by songs and/or a Bible story. Hot drinks, juice and snacks are then provided.

We are now coming to the end of our third year of running Messy Church and it has been a joy to watch children grow and develop over this time. Our average attendance for the last year was 19 children per session (range 11–27), with 9 families attending more than 50% of our sessions. Including children, their adults and our volunteers, we typically have 40-70 people in the hall. We now have 82 families who have elected to stay on our e-mail contact list, although not all families are actively engaged in Messy Church sessions at present.

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. In November/December those reached by the scheme were extended to include those previously members of Juniper Green Church who lived in the Colinton area. It was hoped to expand the Church Contacts scheme to cover the area which was previously Juniper Green Parish but insufficient volunteers were available by November.

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 meets 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.

During 2025, the sum of £3,650 was received from the Presbytery as the share of the "North Merchiston Fund" allocated to Edinburgh Pentlands. It is a requirement that the grant must be used for mission purposes i.e. to develop work in the parishes and/or to highlight the work of the church in the local communities. In view of the vacancy process during 2025, this sum has been placed in a restricted fund and the Outreach Group of the Kirk Session are intending to propose a suitable use for it during 2026.

(6) 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

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

Financial review

Principal sources of funding

The Church is primarily funded by church members through their offerings and the Gift Aid thereon.

Results for the year

The Accounts for the year are set out on pages 11 to 20. The Statement of Financial Activities on page 11 shows a deficit before investment gains/(losses) of £47,027 (2024: surplus of £48,099).

The Church’s funds totalled £1,084,945 (2024: £1,105,559) at the end of the year and are divided between restricted/endowment funds of £233,279 (2024: £219,948) and unrestricted funds of £851,666 (2024: £885,611). The amounts held within each of the restricted funds and their purposes are disclosed in Note 12 of the accounts. The Church’s largest single asset is the Dreghorn Loan Hall which is carried at a value of £450,000. The investments, which total £401,594 (2024: £375,181) at 31 December 2025 are held in the Church of Scotland Investors Trust.

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 2025, the Church held unrestricted funds of £851,666, comprising tangible fixed assets of £450,000 and other net assets of £401,666 of which £84,039 has been designated for the activities of the Swing Café and Boys Brigade. The general reserves remaining of £317,627 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 for ordinary business seven times during 2025. Certain responsibilities are delegated to the Finance group, the Property group, the Staffing group and other groups, as appropriate.

The Minister, Session Clerk, Church Secretary, Pastoral Care Development Worker, Church Officer, Administrative Assistant, Director of Music (Colinton) and Organist (Juniper Green) form the Ministry team with day-to-day responsibility for the running of the Church. Note that at 31 December 2025, the position of Organist at Juniper Green was vacant.

Page 5

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

Constitution and governance (continued)

Trustee office bearers:

Interim Moderator Rev Ian MacDonald Session Clerk Ian Morrison Treasurer Clare Laybourn (from 17 November 2025) Graeme Clark (until 17 November 2025)

Trustees:

Catherine Banks, Douglas Buchanan, Gordon Campbell, Catriona Clarke, Robert Cleland, Kathleen Davidson, Alison Downie, Martin Elliot, Brian Falla, Irene Falla, Hamish Fraser, Ian Gilmour, Maureen Heathwood, Frances Jack, Gemma King, Clare Laybourn, Alyson Lochhead, Ian Lochhead, Rev Ian MacDonald, Alasdair Mackenzie, Vivienne MacPhail, Michael Merriman, Ian Morrison, Susan Park, Meryn Pearce, Sheila Porteous, Colin Proctor, Alison Reid, Sarah Rhynas, Alison Robertson, Avril Scott, John Sharp, Janet Shepherd, Marion Thomson, Nancy Tonner, Avril Wilson and James Wilson.

The following served for part of the year: Graeme Clark (resigned 17 November 2025), Flora Henning (resigned 7 October 2025), Ann Jakeman (resigned 18 August 2025), Florence Kinnear (died 16 December 2025), Doug Knox (resigned 27 January 2025).

Day to day oversight for financial matters is delegated to the Finance group.

Reference and administrative information Charity name: Edinburgh Pentlands Parish Church of Scotland, Edinburgh Charity registration number: SC010313 Congregation number: 010135 Contact address: The Church Office Edinburgh Pentlands Parish Church of Scotland Dell Road Edinburgh EH13 0JR Website: https://edinburghpentlands.church Bankers: Royal Bank of Scotland 239 St Johns Road Edinburgh EH12 7XA

Page 6

Edinbur h Pentlands Parish Church of Scotland g

Annual report for the year ended 31 December 2025

Statement of Trustees' Responsibilities

The Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and UK Accounting Standards.

Charity law in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable the Trustees to ensure that the financial statements comply with the Companies Act 2006 (as amended). The Trustees are also responsible for taking such steps as are reasonably open to them to safeguard the charity’s assets and to prevent and detect fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website.

Signed on behalf of the Trustees

Ian Morrison

Ian Morrison Session Clerk

18 March 2026

Page 7

Edinbur h Pentlands Parish Church of Scotland g

Report of the Independent Examiner to the Trustees for the year ended 31 December 2025

I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 9 to 20.

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.

Alison Franks

Alison Franks CA

Director

Cornerstone Accounting Ltd Chartered Accountants

11 Erngath Road Bo’ness EH51 9DP

Date: 23 March 2026

Page 8

Edinburgh Pentlands Parish Church of Scotland

Statement of Financial Activities

For the year ended 31 December 2025

Unrestricted
funds
Notes
£
Income and endowments
Donations and legacies
2
244,733
Income from charitable activities
3
58,078
Income from trading activities
4
76,888
Income from investments
5
13,645
Other income
6
-
Total income and endowments
393,344
Expenditure
Expenditure on charitable activities
Charitable activities
7
444,367
Total expenditure
444,367
Net income/(expenditure) before
gains/(losses) on investments
(51,023)
Net gains/(losses) on investments
9
13,532
Net income/(expenditure)
(37,491)
Transfers between funds
12
3,546
Net movement in funds
(33,945)
Total funds brought forward
885,611
Total funds carried forward
851,666
Represented by:
Unrestricted funds
12
851,666
Restricted funds
12
-
Endowment funds
12
-
Total funds
851,666		 Restricted
funds
£
5,440
-
-
1,704
-
7,144
3,148
3,148
3,996
-
3,996
(3,546)
450
52,038
52,488
-
52,488
-
52,488		 Endowment
funds
£
-
-
-
-
-
-
-
-
-
12,881
12,881
-
12,881
167,910
180,791
-
-
180,791
180,791		 2025 Unrestricted
Total
funds
£
£
250,173
260,268
58,078
53,262
76,888
61,028
15,349
13,978
-
33,573
400,488
422,109
447,515
390,163
447,515
390,163
(47,027)
31,946
26,413
11,673
(20,614)
43,619
-
-
(20,614)
43,619
1,105,559
841,992
1,084,945
885,611
851,666
885,611
52,488
-
180,791
-
1,084,945
885,611		 Restricted Endowment
funds
funds
£
£
984
-
-
-
-
-
1,773
-
15,796
-
18,553
-
2,400
-
2,400
-
16,153
-
-
14,034
16,153
14,034
-
-
16,153
14,034
35,885
153,876
52,038
167,910
-
-
52,038
-
-
167,910
52,038
167,910		 2024
Total
£
261,252
53,262
61,028
15,751
49,369
440,662
392,563
392,563
48,099
25,707
73,806
-
73,806
1,031,753
1,105,559
885,611
52,038
167,910
1,105,559

The notes on pages 11 to 20 form part of these financial statements.

Page 9

Edinburgh Pentlands Parish Church of Scotland

Balance sheet

As at 31 December 2025

Unrestricted
Notes
funds
Fixed assets
£
Tangible assets
8
450,000
Investments
9
220,803
Total fixed assets
670,803
Current assets
Debtors
10
14,700
Cash at bank and in hand
184,684
Total current assets
199,384
Liabilities
Creditors: falling due within
one year
11
18,521
Net current assets
180,863
Total assets less current liabilities
851,666
Net assets
851,666
Funds of the charity
Unrestricted funds
12
851,666
Restricted funds
12
-
Endowment funds
12
-
Total charity funds
851,666		 Restricted Endowment
funds
funds
£
£
-
-
180,791
-
180,791
-
-
52,488
-
52,488
-
-
-
52,488
-
52,488
180,791
52,488
180,791
-
-
52,488
-
-
180,791
52,488
180,791		 2025
Unrestricted
Total
funds
£
£
450,000
450,000
401,594
207,271
851,594
657,271
14,700
64,943
237,172
176,894
251,872
241,837
18,521
13,497
233,351
228,340
1,084,945
885,611
1,084,945
885,611
851,666
885,611
52,488
-
180,791
-
1,084,945
885,611		 Restricted Endowment
funds
funds
£
£
-
-
-
167,910
-
167,910
-
-
52,038
-
52,038
-
-
-
52,038
-
52,038
167,910
52,038
167,910
-
-
52,038
-
-
167,910
52,038
167,910		 2024
Total
£
450,000
375,181
825,181
64,943
228,932
293,875
13,497
280,378
1,105,559
1,105,559
885,611
52,038
167,910
1,105,559

The financial statements on pages 9 to 20 were approved by the Trustees on 18 March 2026 and signed on their behalf by:

Clare Laybourn

Ian Morrison

____ ______ Clare Laybourn, Treasurer Ian Morrison, Session Clerk

The notes on pages 11 to 20 form part of these financial statements.

Page 10

Edinbur h Pentlands Parish Church of Scotland g

Notes to the Financial Statements for the year ended 31 December 2025

1. Accounting policies

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 (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as 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.

Basis of financial 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 and 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 received and the amount can be measured 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 and 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 accounted 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.

Tangible fixed 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 is 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 cost) 0% Fixtures, fittings and office equipment 25%

Page 11

Edinbur h Pentlands Parish Church of Scotland g

Notes to the Financial Statements for the year ended 31 December 2025

1. Accounting policies (continued)

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 cost 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:

Unrestricted funds comprise income received for the objects of the charity without further specified purpose and are available as general funds 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 purpose within these objects by the donor.

Endowment funds are funds which have been given 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 charity.

Page 12

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

2. Donations and legacies
Unrestricted
funds
£
Individual donations
191,904
Open plate collections
6,140
Gift aid receivable
43,121
Grants
-
Legacies
-
Other donations
3,568
244,733
3. Income from charitable activities
Unrestricted
funds
£
Swing Café income
57,978
Weddings and funerals
100
58,078
4. Income from trading activities
Unrestricted
funds
£
Rental income - Dreghorn Loan Hall
51,382
Utilities contribution - Dreghorn Loan Hall
5,400
Rental income - church hall rental
20,106
76,888
5. Income from investments
Unrestricted
funds
£
Investment income
12,619
Bank interest
1,026
13,645
6. Other income
Unrestricted
funds
£
Transfer of assets on union with Juniper
Green Church
-
-		 Restricted
funds
£
1,790
-
-
3,650
-
-
5,440
Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-
-
Restricted
funds
£
1,704
-
1,704
Restricted
funds
£
-
-		 Total
2025
£
193,694
6,140
43,121
3,650
-
3,568
250,173
Total
2025
£
57,978
100
58,078
Total
2025
£
51,382
5,400
20,106
76,888
Total
2025
£
14,323
1,026
15,349
Total
2025
£
-
-		 Unrestricted
funds
£
155,025
6,359
39,423
5,632
51,500
2,329
260,268
Unrestricted
funds
£
52,912
350
53,262
Unrestricted
funds
£
48,960
-
12,068
61,028
Unrestricted
funds
£
12,220
1,758
13,978
Unrestricted
funds
£
33,573
33,573		 Restricted
funds
£
984
-
-
-
-
-
984
Restricted
funds
£
-
-
-
Restricted
funds
£
-
-
-
-
Restricted
funds
£
1,773
-
1,773
Restricted
funds
£
15,796
15,796		 Total
2024
£
156,009
6,359
39,423
5,632
51,500
2,329
261,252
Total
2024
£
52,912
350
53,262
Total
2024
£
48,960
-
12,068
61,028
Total
2024
£
13,993
1,758
15,751
Total
2024
£
49,369
49,369

Page 13

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

7. Expenditure on charitable activities

Unrestricted
funds
£
Ministry costs
Giving to Grow contribution
154,735
Presbytery dues
4,101
Locum fees and expenses
12,194
Pulpit supply
800
Minister's expenses
-
171,830
Local congregational activities
Gross salaries
83,262
Employer pension
1,238
Pastoral care and outreach
809
Music and worship expenses
11,577
Ministry resources
316
Youth activities
237
Equipment and software
5,379
Parish Publication magazine
5,116
Consultancy fee - Listening Project
-
Charitable donations (note 14)
3,566
Bookkeeping and payroll fees
5,994
Paid to Cornerstone Accounting:
Independent examiner's fee
1,140
Payroll fees
1,008
124,096
Property costs
Fabric repairs and maintenance
42,203
Utility costs
57,664
Insurance
15,301
Council tax
(6,387)
Cleaning costs
14,463
123,244
Swing Cafe costs
Purchases and overheads
20,300
Cleaning costs
3,496
23,796
Other costs
Bank charges
1,401
Total expenditure
444,367		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
2,828
-
286
-
-
-
-
-
-
-
3,114
-
-
-
-
-
-
-
-
-
34
3,148		 Total
2025
£
154,735
4,101
12,194
800
-
171,830
83,262
1,238
809
14,405
316
523
5,379
5,116
-
3,566
5,994
1,140
1,008
127,210
42,203
57,664
15,301
(6,387)
14,463
123,244
20,300
3,496
23,796
1,435
447,515		 Unrestricted
funds
£
122,829
2,533
20,559
-
852
146,773
67,179
935
1,429
3,051
210
-
6,023
4,747
-
1,515
5,350
900
804
98,540
47,504
39,026
13,225
7,170
10,446
117,371
22,004
4,346
26,350
1,129
390,163		 Restricted
funds
£
-
-
-
-
-
-
-
-
589
1,786
-
-
-
-
-
-
-
-
-
2,375
-
-
-
-
-
-
-
-
-
25
2,400		 Total
2024
£
122,829
2,533
20,559
-
852
146,773
67,179
935
2,018
4,837
210
-
6,023
4,747
-
1,515
5,350
900
804
100,915
47,504
39,026
13,225
7,170
10,446
117,371
22,004
4,346
26,350
1,154
392,563

Support costs have not been separately identified as the trustees consider there is only one charitable activity.

The average number of staff during the year was 7 (2024: 5). No employees were paid more than £60,000. In addition, our locum was paid £11,402 in salary costs to the Church of Scotland.

All Church of Scotland congregations contribute to the National Stipend Fund which pays 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 £32,433 and the maximum (for more than 5 years' service) was £39,856.

There are no paid staff of the Church who fall within the definition of Key Management Personnel.

No accrual has been made for holiday pay at the year-end as unused holidays are not carried forward.

Page 14

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

8. Tangible fixed assets

Cost
At 1 January 2025 and 31 December 2025
Depreciation
At 1 January 2025 and 31 December 2025
Net book value
At 31 December 2025 and 31 December 2024		 Buildings
£
450,000
-
450,000		 Total
£
450,000
-
450,000

The building asset is the Dreghorn Loan Hall.

9. Investments

Unrestricted Endowment
funds
funds
£
£
Market value at 1 January
207,271
167,910
Additions
-
-
Unrealised gains
13,532
12,881
Market value at 31 December
220,803
180,791		 2025
£
375,181
-
26,413
401,594		 Unrestricted
funds
£
162,797
32,801
11,673
207,271		 Endowment
funds
£
153,876
-
14,034
167,910		 2024
£
316,673
32,801
25,707
375,181

The following comprise the investment portfolio of the Church:

Church of Scotland Growth Fund - 49,150 units at £6.88 per unit (2024: 49,150 unit at £6.38)
Church of Scotland Income Fund - 5,570 units at £11.06 per unit (2024: 5,570 units at £11.06)
Market value at 31 December		 Cost
Market
value
£
£
162,132
338,152
59,436
63,442
221,568
401,594
2025

10. Debtors

Trade debtors
Gift aid recoverable
Other debtors		 Unrestricted
funds
£
1,305
13,395
-
14,700		 Restricted
funds
£
-
-
-
-		 2025
£
1,305
13,395
-
14,700		 2024
£
1,321
13,622
50,000
64,943

11. Creditors: falling due within one year

Trade creditors
Accruals and deferred income
Taxation and social security		 Unrestricted
funds
£
15,946
1,050
1,525
18,521		 Restricted
funds
£
-
-
-
-		 2025
£
15,946
1,050
1,525
18,521		 2024
£
9,399
2,715
1,383
13,497

Page 15

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

12. Funds movements

Current year

Unrestricted funds
General fund
Fabric fund
Swing Café fund
Boys Brigade fund
JG - Ministerial assistance fund
JG - Organ fund
JG - Fabric fund
Total unrestricted funds
Restricted 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 fund
JG - Choir fund
JG - Flower fund
JG - Christian Action fund
North Merchiston Mission fund
Total restricted funds
Endowment funds
Benevolent fund
Comrie fund
AC Cooper fund
Flower fund
Total endowment funds
Total funds		 Balance at
1 Jan 2025
£
808,228
405
61,205
5,565
2,509
2,372
5,327
885,611
10,331
9,620
1,294
2,750
10,954
1,241
52
172
431
1,139
4,391
3,105
806
5,752
-
52,038
45,492
13,411
107,758
1,249
167,910
1,105,559		 Income
£
330,507
-
58,704
133
-
4,000
-
393,344
1,013
581
1,558
-
-
300
42
-
-
-
-
-
-
-
3,650
7,144
-
-
-
-
-
400,488		 Expenditure
£
384,306
739
41,568
-
2,509
9,918
5,327
444,367
-
-
644
107
1,608
179
-
-
-
-
-
-
610
-
-
3,148
-
-
-
-
-
447,515		 Gains/(losses)
£
13,198
334
-
-
-
-
-
13,532
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
3,525
874
8,445
37
12,881
26,413		 Balance at
Transfers 31 Dec 2025
£
£
-
767,627
-
-
-
78,341
-
5,698
-
-
3,546
-
-
-
3,546
851,666
-
11,344
-
10,201
-
2,208
-
2,643
(3,546)
5,800
-
1,362
-
94
-
172
-
431
-
1,139
-
4,391
-
3,105
-
196
-
5,752
-
3,650
(3,546)
52,488
-
49,017
-
14,285
-
116,203
-
1,286
-
180,791
-
1,084,945

Prior year fund movements overleaf

Page 16

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

12. Funds movements (continued)

Prior year

Unrestricted funds
General fund
Fabric fund
Swing Café fund
Boys Brigade fund
Total unrestricted funds
Restricted 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 fund
JG - Choir fund
JG - Flower fund
JG - Christian Action fund
Total restricted funds
Endowment funds
Benevolent fund
Comrie fund
AC Cooper fund
Flower fund
Total endowment funds
Total funds		 Balance at
1 Jan 2024
£
787,779
-
51,084
3,129
841,992
9,784
9,008
1,634
2,750
11,674
1,035
-
-
-
-
-
-
-
-
35,885
41,634
12,536
98,468
1,238
153,876
1,031,753		 Income
£
355,460
304
53,701
2,436
411,901
1,042
612
751
-
-
300
52
172
431
1,139
4,391
3,105
806
5,752
18,553
-
-
-
-
-
430,454		 Expenditure Gains/(losses)
£
£
346,583
11,572
-
101
43,580
-
-
-
390,163
11,673
495
-
-
-
1,091
-
-
-
720
-
94
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,400
-
-
3,858
-
875
-
9,290
-
11
-
14,034
392,563
25,707		 Balance at
Transfers 31 Dec 2024
£
£
-
808,228
-
405
-
61,205
-
5,565
-
875,403
-
10,331
-
9,620
-
1,294
-
2,750
-
10,954
-
1,241
-
52
-
172
-
431
-
1,139
-
4,391
-
3,105
-
806
-
5,752
-
52,038
-
45,492
-
13,411
-
107,758
-
1,249
-
167,910
-
1,095,351

Explanation of funds overleaf

Page 17

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

12. Funds movements (continued) Explanation of funds

Unrestricted funds:

The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.

The Designated Fabric fund represents the funds set aside by the Trustees for the maintenance of the Church properties.

The Designated Swing Cafe fund represents the net funds arising from the running of the Swing Café which will be used to refurbish the Church kitchen.

The Designated Boys Brigade fund represents the funds held on deposit set aside for a possible future BB organisation.

The Designated JG - Ministerial assistance fund represents funds set aside by the Trustees to provide assistance for the minster if it should be required.

The Designated JG - Organ fund represents the funds set aside by the Trustees to provide maintenance of the church organ.

The Designated JG - fabric fund represents the funds set aside by the Trustees to provide maintenance of the church, halls and manse at Juniper Green.

Restricted funds:

The Benevolent fund represents income from the endowment fund to be used for the poor and needy of the Parish.

The Comrie fund represents income from the endowment fund used to maintain the Colinton 900 gates and to provide flowers for the church, church buildings and flowerbeds.

The Flower fund represents income from the endowment fund to provide flowers in the Church.

The Colinton Youth Initiative fund represents funds received for youth projects in the Parish.

The Organ and other music fund represents funds received for the maintenance of the organ and other music provision. The Tristan Moxey fund represents funds received for the support of children and families.

The Praise fund represents funds received to support praise activities.

The JG - Nurture fund represents funds received to provide Christian literature and nurture.

The JG - Kids' Church fund represents funds received to provide resources for Kids' Church.

The JG - Youth fund represents funds received to provide resources for church teenagers.

The JG - Benevolent fund represents funds received to be used at the discretion of the Trustees.

The JG - Choir fund represents funds received to provide music resources for the church.

The JG - Flower fund represents funds received to provide flowers for display in the church.

The JG - Christian Action fund represents funds received to provide support for those in need within the community.

The North Merchiston mission fund represents funds received from Edinburgh Presbytery for mission/communing with the local community.

Endowment funds:

The Benevolent fund represents an endowment received in 1831 for the benefit of the sick and needy of the Parish.

The Comrie fund represents an endowment created from the legacy of Leslie Comrie, the income used to maintain the Colinton 900 gates and to provide flowers for the church, church buildings and flowerbeds.

The AC Cooper fund represents an endowment created from the legacy of Alexander Cooper in 1994, the income used for any church purposes.

The Flower fund represents an endowment created from funds donated by May Cameron and Jean Cooper, the income used to provide flowers in the Church.

13. Trustee and related party transactions

Trustee, Florence Kinnear, received remuneration for her role as Organist of £5,585 (2024: £2,844).

Unrestricted donations (including gift aid) by Trustees of the Charity amounted to £41,983 (2024: £39,551).

The Church held a special collection during Christmas and split the doations between 3 charities, one being to Love from Jamie (see note 14) which is a charity run by trustee Martin Elliot and his wife.

There were no other transactions with trustees or related parties during the year (2024: nil).

Page 18

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

14. Charitable donations and collections for third parties

The Church members had a special collection for our locum Matthew Ross and gifted him £2,055.

£218 was raised for the Poppy Appeal in collection tins at our Remembrance Services.

The Church held a special collection in the year and donated to the following organisations:

Christian Aid
CHAS
Love from Jamie		 2025
£
536
536
536
1,608		 2024
£
505
505
505
1,515

15. Operating lease commitments

At 31 December 2025, the Charity had no remaining commitments in relation to an operating lease on the photocopier.

16. Pension commitments

A former Associate Minister employed by the Church is a member of the Church of Scotland Defined Benefit pension scheme which is now closed to future accrual in respect of that employee. A contingent liability exists where contributions could be required towards a deficit arising in relation to that employee's pension.

The Charity operates an auto-enrolment pension scheme with NEST for all elibible employees. Employer contributions to the scheme are disclosed in note 7.

17. Volunteers

The Church benefits from the services of many volunteers from within the congregation: in supporting Sunday worship, in teaching at our children and youth based programmes on a Sunday morning, in helping with hospitality and administration, in encouraging fundraising for Christian Aid and other charities, and in volunteering on other outreach services we provide to our local community. We are indebted to all those who minister on our behalf in this way.

Page 19

Edinburgh Pentlands Parish Church of Scotland

Notes to the financial statements

For the year ended 31 December 2025

Appendix 1

Funds held on behalf of the congregation by the Church of Scotland General Trustees

Consolidated Fabric Fund
Capital account
At cost
Balance at start of year
Transfer from temporary fund
Purchase of new manse
Balance at end of year
At market value
Revenue account
Balance at start of year
Investment income (Growth, income and deposit funds plus interest)
Administration costs
Balance at end of year
Temporary account
Balance at start of year
Transfer to capital account
Advance on purchase of new manse
Advance on registration dues
Balance at end of year		 2025
£
42,429
889,435
(900,000)
31,864
43,851
2,391
32,404
(320)
34,475
889,435
(889,435)
(51,000)
(930)
(51,930)

The Church can apply to drawdown these funds for expenditure on fabric by submitting a claim to the General Trustees.

Page 20