THE CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN 

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## THE PARISH CHURCH OF ST CUTHBERT 

## ACCOUNTS 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

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Congregational No: 010090 Scottish Charity No: $C010592 


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|CONTENTS|PAGE|
|Trustees' Annual|Report|1-10|
|Report|of the|Independent|Examiner|il|
|Statement|of Financial Activities|12|
|Balance|Sheet|13|
|Statement|of Cash|Flows|14|
|Statement|of|Accounting|Policies|15|-|16|
|Notes|to|the Accounts|17|—|23|

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Appendix 1: Funds Held by the General Trustees 

ST CUTHBERT’S PARISH CHURCH OF SCOTLAND: EDINBURGH 

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## THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## - FOR THE YEAR ENDED 31 DECEMBER 2025 

The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 15-16 of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland. 

## Objectives 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 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. 

The core vision of St Cuthbert’s is to live out the Gospel of Jesus Christ at the heart of our city as God’s people in the West End of Edinburgh; sharing God’s love, offering a home to friends and strangers alike, and providing a hub to discern the vision of God. 

## Worship & Witness 

Revd. Dr Peter Sutton left the charge on 28th February 2025, to take up a post in the United States. Until that time he continued to work from the manse in Chester Street, conducting worship and undertaking normal ministerial duties. 

The Kirk Session appointed Revd. Suzie Stark as Locum Minister from the start of March 2025. The Locum Minister has worked closely with our Pastoral Assistant, Mrs Kirstin Kooy, and with our Interim Moderator, Dr Hazel Hastie. As well as the conduct of public worship, the Locum Minister spends time in the church each Tuesday, attending the coffee morning and being generally available for anyone who wishes to meet in the church building. In addition, she meets with those planning weddings or baptisms. 

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THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Objectives and Activities (continued) 

## Worship & Witness (continued) 

The Locum Minister visits members at home, or in care homes, on a regular basis to celebrate Holy Communion, and also when organising funeral services, and offers post-bereavement pastoral care. The Locum Minister visits those in hospital for any length of time, as does the Pastoral Assistant. 

The Locum Minister celebrates Holy Communion on the first Sunday of the month at 9.30am and at noon on the first Tuesday of the month in the Memorial Chapel, and regular morning worship is held at 10.30am in the sanctuary. Holy Communion is celebrated once a month during the 10.30am service, with four of these occasions annually being a full, traditional service. Communion is also offered after the service on the second Sunday of the month. We have been alternating worship on the last Sunday of each month with our prospective union partners at Greyfriars. 

Morning services are both in person and live-streamed. St Cuthbert’s also has a well maintained and popular website, a very widely accessed Facebook page, and a Twitter account. A bi-monthly church magazine is produced and sent to all members. 

The continued appointment of Mrs Kirsten Kooy as Pastoral Assistant has been a blessing for the congregation. Mrs Kooy has overseen a review of the roll, made contact with those who are not able to attend on a regular basis, and has ensured that contact with those who wish it remains ongoing, working closely with the Locum Minister to ensure visits are co-ordinated. : 

Mrs Kooy and Dr Anne Robertson organised two successful lunches (in spring and following the community carol service); an opportunity for some of those who are less able to attend church on a regular basis to gather with friends for a time of fellowship. 

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## THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Objectives and Activities (continued) 

## Worship & Witness (continued) 

In addition to normal services, the following were held in 2025: 

- e A service for the Imposition of Ashes on Ash Wednesday. This was part of soul space and was shared with the locum from Greyfriars. 

- e The Locum Minister was invited to lead the annual service in Princes Street Gardens on Wojtek Day, Saturday 24th May. Due to the invitation being sent out with the wrong date, she was unable to fulfil this invitation but worked with our friends at St John’s Episcopal Church to ensure that it took place as planned. 7 

- e The Locum Minister, together with the Deputy Lord Provost, and Colour Guard from the USA, took part in a Service of Remembrance at The Call in Princes Street Gardens, at the request of The St Andrew’s Society of Washington DC, on Friday 9 May. 

- e The annual service for the Society of Friends of the Parish Church of St Cuthbert was celebrated on Sunday 12th October, with the Locum Minister as preacher. 

- e A Remembrance Sunday service was held, at which wreaths were laid by the congregation. 

- e Ashort Service of remembrance was held on Armistice Day in the Memorial Chapel at llam. 

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- e We hosted the Friends of St Andrew’s Jerusalem and Tiberius service on 28th November. The Congregation was sadly not invited to attend the blessing of the city’s Nativity scene, ~ situated on the Mound, on the first Sunday of Advent. 

- e The Locum Minister conducted our annual Nine Lessons and Carols service on 21st December, at which we were joined by the choir of Greyfriars, readers representing Steps to Hope, St John’s, Greyfrians, and the Ukrainian community. 

- e The Locum Minister participated in the community carol service, Fettes College’s carol Service, and Spifox annual carol concert. 

; 

- e We hosted a carol service with Fresh Start on Thursday 18th December, and then we hosted carols round the piano on Christmas Eve at noon, followed by refreshments. Both of these services were well attended, by visitors and locals alike. 

- e We took part in a combined service (Midnight Mass) on Christmas Eve 2025 with our friends at St John’s Episcopal Church. The Locum Minister was invited to preach on that occasion. 

- e Greyfriars hosted an early evening service on Christmas Eve, and a service on Christmas Day, to which we were invited as partners. 

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## THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Objectives and Activities (continued) 

## Worship & Witness (continued) 

soul space takes place on the first Wednesday of each month and continues to attract healthy numbers online. soul space seeks to provide a sacred space in the heart of the city; a space to explore, to reflect, to pray, and a space to find peace and stillness. The sanctuary has various reflective installations and the aim is to provide an atmosphere which encourages reflection on God, faith and life: a space where God will speak, and a context for prayer. The 2025-6 season features the Psalms. 

Thursday Evening Bible Fellowship continued into its sixth year and provides a relaxing way of discussing scripture and the relevance to today’s situation, while enjoying fellowship through the peaks and troughs of life. All meetings are held on Zoom. 

A prayer circle offers prayer for people and situations of need which are intimated in confidence to the members of the circle. 

St Cuthbert’s brings a real tangible expression of variety and reverence to all aspects of worship. We reach out through many different meaningful Christian ways to members and non-members across the community. We are friendly, hospitable, supportive and inviting in all we do. We are ready and open to new ways of connecting with those around us, through our firm base of committed members. 

Music is a key part of the worship experience at St Cuthbert’s, notably at the 10.30am service. Mr Graham Maclagan continues to be an inspiration as Director of Music and organist. Visiting organists are frequently invited to play at the 10.30am service, and at other times. Along with the input of an accomplished choir, we are able to continue to develop our praise and worship and have excelled in live-streaming music. The choirs of both Greyfriars and St Cuthbert’s have enjoyed working together at the various joint services, including monthly Communion services. 

The Tuesday coffee mornings helped to keep many people in touch with the St Cuthbert’s church family. Our monthly Saturday coffee mornings, which have proved very popular, also continued and were well patronised. 

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## THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Achievement and Performance (continued) 

Following the sad loss of our Session Clerk and friend, Miss Margaret Pollock, Mrs Christine McGuinness took over the role from February. Supported by the church staff, ministry team and Elders, she undertook to lead the church through the year, being particularly involved in the process of union (see below). 

## Partnership with Third Parties 

St Cuthbert’s plays a key part in supporting the homeless, working with the charity Steps to Hope. Every Sunday and Monday evening, we welcome our homeless guests, who are served a hot meal in the church. We also enjoy a strong relationship with Fresh Start, for whom we raised hundreds of pounds in 2025, largely from our annual quiz night. 

We continue to support the Ukrainian community in Edinburgh. Our Pastoral Assistant, Mrs Kirsten Kooy, sits on the board of the Ukrainian St Margaret’s Saturday School, whom we regularly host on. Saturday mornings. We also provide a home to the Ukrainian Spiders group, who manufacture camouflage nets for field hospitals and temporary shelters for the many displaced people in Ukraine. St Cuthbert’s is one of four sites in Edinburgh that manufacture these nets, and hundreds have been made so far. 

The Society of Friends of the Parish Church of St Cuthbert makes an ongoing contribution by keeping in touch with both members and adherents who havea special interest in the mission and developments at St Cuthbert’s. It raises funds for special projects. 

## Congregational Performance 

The congregational roll at 31 December 2025 was 193, compared to 207 in 2024. During the year we welcomed one new member by Resolution of the Kirk Session. In 2025 we had 12 deaths and one member left by certificate of transference. Two members were otherwise removed from the roll. There was one adult baptism and five weddings. 

St Cuthbert’s, with a seating capacity of over 500, and its easily accessed location, is a popular choice of venue for community services, school concerts, business community services, charity events, choral and orchestral concerts, musical competitions, and meetings of all kinds. We seek to provide a warm welcome and hospitality. Because of our city centre location and the attraction of the historic building, a monthly footfall well in excess of 80,000 per month was recorded by City of Edinburgh Council. We always try to make connections with those who pass by, whether or not they choose to attend worship. 

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THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 

## Achievement and Performance (continued) 

## Presbytery Plan for Church Union 

In April 2023, Edinburgh and West Lothian Presbytery agreed a Mission Plan that involved the union of various congregations across Edinburgh and West Lothian. Under this plan, the Parish Church of St Cuthbert and Greyfriars Kirk are to unite with one minister. Both buildings are categorised as A, meaning they are suitable for worship to continue there. 

A working group, made up of members from both congregations, began its discussions in 2023, and it is fair to say that this has been a challenging experience. In normal circumstances, neither St Cuthbert’s nor Greyfriars would wish to be in the position of having to. unite. However, normal circumstances no longer prevail in the Church of Scotland, through dwindling minister numbers and strained financial resources. 

Following a joint Kirk Session meeting in March, which raised a number of issues, there was a pause in union discussions. The Presbytery Deployment Committee met with both Kirk Sessions so that concerns could be aired, and the output from the meetings shared between the two Sessions. The Deployment Committee are now actively involved, and are in fact facilitating our working group meetings. 

. 

This team is led by Revd. Dr Stewart Weaver, and he is supported by Mrs Karen McKay and Mr Robert Armour. These representatives also met with the elders of both congregations in November. It has been helpful to have their support and experience of other unions, in the Presbytery and elsewhere. This support is necessary as we take on more challenging conversations around our union, and get down to the practicalities of what a union might look like, to see the positives which could result and, more importantly, how the united congregation could function. 

There is now good progress being made and we are in discussion with both congregations about future patterns of worship as we shape the final documents — The Basis of Union and Basis of Renewable Charge — to ensure that voting can be approached confidently. We have taken the thoughts and feelings of each congregation into account throughout the process, and continue to keep them updated as to the progress of union negotiations. 

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## THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Financial Review 

Overall our income rose from £198,075 to £261,988. The majority of this increase in income coming from legacies of £55,103 an improvement in income from the use of the premises (£100,337 in 2025 compared to £79,704 in 2024). 

## Offerings before gift aid was £46,090 (2024: £52,334). 

Tax recovered from Gift Aid giving was £11,207 (2024: £11,110) which was available for General Purposes. 

Dividend Income. from Investments decreased from £18,539 to £13,701 of which £1,937 (2024: £2,780) was available for General Purposes. Deposit interest rose from £5,558 to £10,454. 

Our overall expenditure was £320,650 compared to £387,543 in 2024. Unrestricted expenditure fell from £295,364 in 2024 to £277,287 in 2025 with fabric repairs and maintenance work and other building costs, salaries and giving to grow costs being the largest constituents. 

## Investment Policy and Performance 

It is the policy of St Cuthbert's to hold all financial investments with the Church of Scotland Investors’ Trust, believing that this trust is best placed to provide financial investment at an appropriate level of risk. These investments have arisen as a result of generous donations and legacies received over a number of years. In part, these donations and legacies have been used to facilitate a variety of one-off projects, which might not otherwise have been affordable. The balance has been invested to create a flow of income which allows St Cuthbert's to operate at a higher level of charitable activity than would otherwise be possible. 

Some restricted funds are held for purposes which will benefit the church in future years, and these have been invested until circumstances arise where these funds can be used. Examples include funds for the maintenance of the external fabric of the building and for the maintenance of the church bells. 

All investments are reviewed regularly. 

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THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Risk Management 

Four principal risks are identified: 

The age profile of the congregation is balanced more towards older people than might be hoped. As a result, there has been some drop in congregational numbers. Modern communications techniques are making St Cuthbert's activities available to a very wide range of people. It is anticipated that increasing awareness will result in more people engaging with St Cuthbert's and see the age profile reshaped. 

We are truly grateful for the support given to us by our Locum Minister, Revd Suzie Stark. However, our position as a ‘union in progress’ leaves us without a full-time minister to lead the development of our congregation and community. 

The undérlying deficit remains a cause ofconcern, particularly after the sale of our remaining rental property this year. There is a need for urgent business planning, including the consideration commercial business opportunities, to address this. 

St Cuthbert's is privileged to operate from a magnificent church building, which is a significant attraction to the people of Edinburgh and beyond. The building is insured in line with Church of Scotland policy, but should any serious damage occur, this would represent a substantial risk for the church. 

## Reserves Policy 

The charity trustees have considered the reserves required and have taken into account their current and future liabilities. At the year end, the Church held general unrestricted funds, excluding tangible fixed assets and investment properties, of £179,986 (2024: £12,849). The increase in available funds coming from the sale in the investment property. Designated funds held are £272,100. Restricted funds amounted to’£3 13,924 (2024: £284,425). The purposes of the funds are outlined in note 15 of the accounts. The policy is to move progressively towards a balanced budget with unrestricted reserves equating to at least a year of unrestricted expenditure. 

## Structure, Governance and Management 

The congregation is a registered charity, number SCO10592, and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. 

## Recruitment and Appointment of Trustees 

Members of the Kirk Session who are able to attend meetings are the Charity Trustees. The Kirk Session members are elders of the church and are appointed from those members of the church who are considered to have the appropriate gifts, skills and commitment. The minister, who is also a member ofthe Kirk Session, is elected by the congregation and inducted by Presbytery. 

THE PARISH CHURCH OF ST CUTHBERT 

## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Structure, Governance and Management (cont) 

## Organisational Structure 

The Kirk Session is chaired by the Minister (currently the Interim Moderator) and meets at least ten times ayear. The minister is supported by amanagement team consisting of Session Clerk, Treasurer and Church Administrator, to review and plan work being undertaken on behalf of the Kirk Session. 

## Reference and Administrative Information 

## Trustees 

The Trustees who served at any time during the year and up to the date of signing the accounts were:Jeanette Barton, Sheena Cant (until 14°" October 2025), Bridget Cameron, Derek Deans, Lyn Deans, Kathleen Douglas, John Dunbar, Gavin Easton, Patricia Ferguson (until 14" October 2025), Irene Gill (until 14 October 2025), John Kirk, Graham Maclagan, Christine McGuinness, James McLean, Geoffrey Millar, John Percy, Margaret Pollock (until 8 February 2025), Charles Revolta, Anne Robertson, Margaret Romanis, Katherine Smith, Revd Dr Peter Sutton (until 28" February 2025), Scott Turnbull, Jean Watt, Dr Hazel Hastie (from 1“ March 2025). Principal Office Bearers Bearers Minister Revd. Dr. Peter Sutton (until 28 Feb 2025) Interim Moderator Dr Hazel Hastie (from 1% March 2025) Locum Minister Rev'd Suzie Stark (from 1°* March 2025) Session Clerk Margaret Pollock (until 8" Feb 2025) Acting Session Clerk Mrs Christine McGuinness (from 8" Feb 2025) Treasurer Mtr Scott Turnbull Principal Office . 

## Principal Office Bearers Bearers 

Principal Office The Church Office Parish Church of St Cuthbert 5 Lothian Road Edinburgh EH1 2EP Registered name: St Cuthberts Parish Church of Scotland, Edinburgh Known as: The Parish Church of St Cuthbert Charity Ne. SCQ10592 

Independent Examiner: Sarah Hollis CA Hollis Accounting Limited, Chartered Accountants 3 Melville Crescent Edinburgh EH3 7HW 

Bankers: Royal Bank of Scotland 142-144 Princes Street Edinburgh EH2 4EQ 

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THE PARISH CHURCH OF ST CUTHBERT 

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## TRUSTEES’ ANNUAL REPORT 

## FOR THE YEAR ENDED 31 DECEMBER 2025 

## Trustees’ Responsibilities in Relation to the Financial Statements 

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which showa true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: 

- e select suitable accounting policies and then apply them consistently; e observe the method and principles in the applicable Charities SORP; 

- e make judgements and estimates that are reasonable and prudent; 

- e state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; 

- e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsiblefor the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions, 

Approved by the Trustees and signed on their behalf 

## CO. Moc 

Christine McGuinness Acting Session Clerk pate: Pt /S[acre . 

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