ST MARY'S CHURCH: HADDINGTON
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

ST MARY'S CHURCH: HADDINGTON
LEGAL AND ADMINISTRATIVE INFORMATION
Tr￿$￿•$
As listed on Trustees RerL)rt
Charity nurrkner IScolland}
SC01rA14
Congregatlon nurnber
Q3QJ
In￿Pendent examlner
t>)Jg135 Gwkj LLB CA
Greaves We$1 &Ayre
8 St Anns PL8ce
HaddirKJton
East Lotts"an
EH414BS
Prih¢ipal office4•aFèf5
MoJept¢T.
Session
T￿S￿rer.

ST MARY'S CHURCH: HADDINGTON
CONTENTS
Pa9e
Trustee$, ￿pOrt
Statement of Trustees, wponsts.1￿0os
IndèpTrJ8nt eXamr￿¢S report
Statement offinafilial
BalarKe sheet
10
Notes to Ihe financial statements

ST MARY'S CHURCH: HADDINGTON
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The ￿Stee$ present Iheirannual ￿ort aTrJ f￿anC#al statanentsfor the year ended 31 December 2024.
The flnanc*al ststemeits ha￿ teen prepaied In acrxjrdarte wth tre wxjnlng pdicies set out in note 1 to the
finanodl slalemenA 8nd cornpty with Ihe Cha￿ry,5 Vnstary Deed of c¢¥￿ttu(￿n ancl General A&sembly
Rèjulations for Congregational Finarbce. th8 Charites #nd Truste8 knvestmeni ISGoOandlAct 2005. the CharitBs
Actounts IS¢ottandl Regulaton$ 20C6 las amended) and"Accounbig arKI RekKrtir¥J by Charities" sta￿ment of
Recornmended Practi￿ applicable to tharities rxeparing thèr accounts n acLordance with the Finanaal
Reporting stsn¢Jaro aFpli(zb* In the UK and Reput4i ol Ireland IFRS 1021" leff&XNe 1 January 20191.
OLyeGtives and activities
The Churc* of Scotland 1$ Trinrt8r￿n in d(xitirE. refotmed in If8th￿ and Presbyterian in po&cy. It ex15ts to
glcyify GCKI and to work lor Ihe advantÈn*nt of ￿ngd¢>M throughout the worfd As a nabonal Church, it
nowledges a dstsncti¥e c811 and duty to briryg the ordinarbw of relvj￿Jn to the ￿Ople in every parish of
Scotland throu9h a lerribrial mintstry. It CAFoperatss wth other Chvr(*es in various e1￿me￿iCal bodEs in
S¢otknd and Wond.
The trustees haye Pa￿ due re9ad to gUKran￿ issued by The offi￿ of thè Scottish Charity R8JuL4tor in deading
what Zctimt￿$ the Charity Shou￿ undertak8.
Achi&v•ments and perfomian¢•
During 2Q24.wtYk progressed towards I￿p￿nEntab"Qfi of the Presbytery ￿ LothHn and PK)r¢*rs m￿S1on
Pl￿. This Is a nat￿81 Church of SrnttarKI plannirg pro￿$$ Wh￿ invofves uni*'n9 congregations and do￿ng
buildings Lo 51reamkne ￿sou[￿S in order 10 better ¢Jelrver the otyecmves of me Charty. Th
Haddin9ton will in 2025 on the demi%*r*) d both Min￿terS. The min¢sterof Jt Mary's
announced that she will lake earfy ￿t1￿ment al tt)e ènd ofApril 3)25 Aworking group mace up
ruslees froni
bot) congregat￿nS and faolrfated by Presbytery reEresentstiw&s Thel regularfy to prèparE the draft bayis of union.
Th￿ was cornpleted In October and will be voted by both Kirk Sessons and con9regations In earty 2025 St
Mary's churcn building will r￿ain as Ine bu1￿jing foi the oew ccfigregatioTr. Thi5 is a ￿cogn￿On rA its ex￿l￿nt
adaptable spac£. (>)ndi￿n *d potenb'al. as well as it3 hi%¢￿iC place aThJ orYJow)g irnpQrtan￿ in the lrfe of the
Wk*r town COTTupunty and Ihe county of East Lo"thw.
Al￿gSide these fofmal d￿c￿ssI￿nS several so()al events a joi)t HaNe* servre hekd to hdp elders
n¢ Members of both congregations get io kntsw one another bet*r.
prepamg lorchan9•, St Mary's COntin￿d tts thrive 86 8 w¢r8lipyny ￿MmUnty ol faith to the gbry of God
and for Ihe soL8ce of a whole cefflmunty.

ST MARY'S CHURCH: HADDINGTON
TRUSTEES. REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
To the Glory of God and for the SC*l•ee of a whole ¢k)mmunity:_
Vlorship
Most Sundays of the year we offer two se￿￿es.. a short informal family seThi(£ folbwed by Young Church for
chikyren and a more traditTonal servrE at 11affl. The Kirk Session derAded lo incwse the number ol tsmes that
we hold on8 seNce. to bring us together as a congregat*in and in£Yease opportunty for fellowship. Communion
is effered quarterfy and at Easter OLtr thirtl ￿￿neSdaYS offer tl* opportunity to anyone in our o)mnvJnty,
whatever Iheir belief. 10 enjoy a qu￿* evening time ￿ the church in cand￿lIght
The main christs.an Fe5tivats of Chiistrnas Easter a￿ inportant bmes in the lrfe (4 our O)rKj￿gatlon. with
speryal Servi￿ for Holy week. Easter and Christmas. St Mary's wekfjmed around siK hundred Peop￿ lo worshw)
over Chnskna5 Eve and Cthrtstsnas Day. with many frryn the Icul community. The ¢hvr¢h was open on
Christmas Eve aftemoon for quiet tyne. This was 8PPWiated by church members and wkler 0￿m￿rtity.
Throughout the year lunerzl serwc*s aryl weddings were hekl in Ihe thurch. A team of volunteers ha5 been
trained to Cary (xjt the practir21 support on Sundays. weddings aThd fvnerats aThJ prov¥Je aC￿sS to the lyJikJsryJ
as required.
Vve enjoy good relatDns ￿th ott￿r churches in the tovm and *￿rShipped together on Christian Aid Sunday.
Rernetnbrance Sunday. the Week of Prayer for Chr6lian Ufity and the W0￿j Day of Prayer.
Y¢ung Churth for thAdren and Not sts Young Church for teenager5 gives opporiUn￿es for children young
people to karn about farth and devebp their spirituality. Th¢s is ￿ by a dalicated team of volunteers.
St Ilary's is one of the few towers in Scoljand with a sel of belb .This yèar fflarked the 25th
anniversary of their Installat￿n_ Speual events and a dedic•tK)n servKe were held and St Mary's hosted the
Scottish Society of Charoe ringets for a day rneet¥ig arKI ￿lebra1th)n. The bell rifigets run a SUc￿$ful training
programme open lo anyone in Ihe communrty and there is a growing cohort ot new nngers.
Bdls a￿ rung every Sunday moming as well as on request for weddTrvJs. funera15 and other ¢ommLtnity
C¢G8sons. Anyone may request the belb to be ruryj on a Sunday rnoming in memory of a loved one or in
celebration. This initotNe is Pro￿r￿ ¥ery popuL4r.

ST MARY'S CHURCH: HADDINGTON
TRUSTEES. REPORT ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
For the glory of God and the sola¢* of a whole comm¥nrty-.-
Governan¢¢. hnan¢e and property
The Kirk Se5510n rneels 5 times a year in the thurch. wth teams managing FinarKe aTh¢l Propwty and a
volunteer managing events and bookings. Our Safeguardtsyj CcOrd￿al0f stepped dovm al￿r many Yea￿ of
Servi￿ we successfully appointed a rEp￿￿￿ent.
Finance
In 2023 we employed the services of Accountin9 frpr l>)tyJ. a Communrty Interest Company and social
enterprise. to Carry out much of our day- tfp day bty)kkee￿ng. This has now bedded in, is working well and has
eased the p￿SSUre on our volunteerTreasurer and Finan￿ Tearn a&0 moved to Xero. an online accounting
package Our tr40 contac*ess payment ￿e￿￿S instalw in the church a￿ proving very effe¢tsve and give the
opportunty for both worshippers and wsitofs to make one oft dOnat￿nS. have encouraged many mernbers lo
5wiIth to Onli￿ givrng or to give by direct debrt. Our rnanbers ¢onb"nue to give generously both by regular
donation artd through extra fvndrai8iry ev•nts. suth as our hghty SU￿Ss￿lI Marbnmas Fair.
Property
A small group of volunteers ensu￿ the f8bric of the church and the manse ts maintsined to a h¥Jh standard. Tht
teatn also develop plans for how the buildin9 can be upjaled and Improved so that il ¢onb"nues lo serve the
congregation and community ifi the frjture. There a￿ projects underway Trustees detided to dean and
store the dear glass wndows in the east end of the thurth which suffer from an anuent unswJhUy prote¢tvJn
system. The frsl one was completed ￿ thè help ol a gener(ws donation and fiJThlraising for the Pltrpose. This
will te rolled out as fvnd5 are ratsed.
A mai)r project to uparade the heab.ng in lh8 churth. aThJ mInW￿lS8 our unpact on the enwronrnent is being
prOg￿$sed. We now have fijll Planning Approval and Listed BLtildings Consent from East Lothian Counol and
Hksloric Enwronrnenl Scodand lo install solar panels. ￿ hav8 approathed P￿$b￿try and the General Trustees
lo gain their fomal approva& and alk)w us to start ftjnd ratsing in eamest. We have abo siarted work on the
tendering process for the upgrade of the gas boi￿rS and ¢onvector heaters in the ¢hurth. These meawres will
all(M u$ 10 heat the buikding more effiuenty whilsl at Ihe same bme Cutting down our ¢arbon erni5sh)ns. This Is in
line with the ¢hurth's rnk5sion lo do everyihing we can to kjok after God's ueabon and the Church of Scotland s
goal of reathirvJ net zero 9reenhouse gas emissions. We telieye thL8 future proofs our church buihjing. whilst
also playing our part in près8(ving the environment forfuture generabons.

ST MARY'S CHURCH: HADDINGTON
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
For the Glory of God and the solace of a Whts￿ community"..
Caring and bulldrng refationships
The Aower Team ensures that flcwers deINe￿d to C￿r$re98tx)n mernter5 who were unwell. housebound
or re￿nvY bereaved A group of laknted kni11e￿ rnade Prayer ShawLs W￿.th are gwen ro peO￿e as a of
GrAI's love and our (aw.
Our active swal team serve refreshments be￿een our Se￿￿$ provKJing tirne lo ¢hat The donatsons we
cewe from that go to supporting Ictal charit￿5 have a monthty wakirrfj group and *kly uaft group open
to all. The Cirde of Friends started a monlhty aftemoon tea drop in whith prowng POP￿aT. They aL80
visit senior member5 as thurch friends.
The congregation donates prrX1u￿ and rnorw to bcal fr*%Jbanks as as to vark)us Charibes through Sunday
dOnat￿n$. We support Chris*'8n AKI actsvety.
For the 910ry of God and the 8ola¢¢ of a whole community:.
A thriving hub for creative arts
Mu51c play5 an impoftant rok in our Sunday worship wilh our praise band a￿d choir offering the opportunity for
people to ￿tribUte and devebp their ta￿nts. Our tslenied flower team pwde beautsful floral displays for
services and spec281 OctsS￿ns suth as the Larnmermuir Festival. Our projec*on team pwvide v%ual ¢mages ¢0
ac￿MpanY our 9.30am Serri￿. Aweekly craft group meets in the thurth.
St Mary's continued to attraci tx)th amateur and profess*)nal musi(iafis of ages to perfom) in ¢xJr wonderful
Space and acoustic throughout Ihe year. Our St Mary's Sunday at 4pm seriès gives amateur musicians the
opwrtunity to perforrn ITr St Mary's f￿e of Charge. This year we welcorned kncsl choirs and in5trurnental
ensembles, East Lothian Counul Young Musilaan of Ihe Year competibon and rts assoaaled ¢onTrrts, IoGqI
schools, and the Urk FishemRns from the Netherfands. among olhers. St Marys ts a main venue for the
Lamn*m)uir Festival and conb.nued ourfrurtful oJlkborattr)n wth Delph4in Record¢Trgs.
In a signthcant develop￿tsn1 St Mary's now houses the Haddington Concert Sotsety Bosendorfer con¢wt grand
piano and hosts their Con￿rtS. All of the abo¥e dernonstrates that St Mary's 15 open to our communty. while at
Ihe same time generating iwrne.
St Marfs hosted the Haddmgton Camera Club's annual ethbiiK*n.
For the glory of God the sol*¢¢ of a T*thole Cornmunlty:.
An OP¢A ¢hurch, welcoming visitors
As well as beiTrJ a focal poirtt for worship congwatimal lrfe. St Mary's is an important h￿toriC buikling a
has a Ihree star thsrtor attrxtson stat￿5 by Ihgt Scotbnd. We were OF*n for daily v$ib"ry from May to beginning
of Odober. This is faulitaled by a group of volunteers, lod by a churth member. who trained to welcome
people and gNe Hifom)ats"on ab￿1 St Mary'& IAÈ r￿￿ed hundreds of visit(*s al0￿d the workj.
St Marys took part in the East Lothian Archaeobgy and Heritage Fothght and Door5 Open Day whith induded
5peaal tslks and d￿play8 on the 475th ann¢wer5ary of the eTrJ of tt* gege of Hadjington.

ST MARY'S CHURCH: HADDINGTON
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Financial review
The accounts are presented on an acuued basts.
The main sources of inrxjme are contributions from rn￿bers of the congregab"￿ by monY)Iy 5tsnding order.
Re9ular donations via our contacless givin9 eard rnathires Open plate tt>llethK)ns. general donatior6 and tax
recovered frorn gfft aKI Further Jncorne is gerterated Ihrowjh the h¥e of the thurch bu*Jing. various fundrassin9
events held dunrrfj the year and interesl re￿Ned frcffl invesbnents.
The totsl incorre for 2024 arnounted to £127.70012023.. £128.￿) 3 rel11d￿ of 1% on the previo￿5 year. The
decrease in offerings and gift redaimed was ￿sSened by the inuease in the use of premises. IrKome fvom
the use of premises was £19.7k. a 10.6% increase on 2023. In ot￿r areas. inveslment income Increa￿ by
£654 10 £3.885 in 2024 and our annual Klartinmas Fair ra6ed £7.2k SÈ Marys at 4 Sunday aftemoon con￿r￿
ra15ed ever £2k
Totsl expendrture for 2024 amtyjnled to £T25.018 12023. £138.2811 gNiTrg a surplus of £2.682 befo￿ the gain on
investment5. E￿ndIt￿re decreased by 10%. The redurlK>n Is due lo deo-eased spending on fabric ￿pairS. St
Mary's Giving to Grow contribub.on ift 2024 was £58.09312023. £50.8831 an inuease of 12.4%.
The gain on investrnents in 2024 was £639 12023.. £2.5571. This is only a slNJht inthase rX)Mpar￿ tc 2023. The
Church of Scotland Investors Trust advised the Markets were affethd by several ￿s￿e$. ranging from the
continued conffi(l in Ukraine, to eSCa￿tiOn of hostilths i# the Mhldle East Ihe sbw g)eed of reductKJn in
Inte￿st rates.
Net assets of all fijnds at 31 D￿rnber 2024 lotalkd £98.923. an inuease of £3.321 on the balan￿ at 31
Deornber 2023.
Funds held by the Church of SoJIla￿l General Trustees ofi behaw of the (x)rfjwatK>n amount to £49k, hawng
a￿Ssed Ajnds of £19.917 to assist wrth fabric repairs. These afe the rema£rring funds from the sale of the
onginal manse ènd the thurch hall.
The outsourcng of the tx)okkeeping and payroll servws to Accounting for Gwd 15 fvlly operation31 and
continues to have a po$￿'Ve inpact on the wothkjad ofthe Treasu￿rar￿ wbjer Finanr* team.
Re$eNes policy
It 15 the trustees, polKy to held resefves of 8pproxThatety N month5 8xFeThditu￿ I￿uding deswjnated funds. At
the year end the Church hekl UnreStr￿ted lunds 01 £49.114 of whKh £52.845 wetE despjnaled.
Inv85tm8nl policy and porformance
All investments a￿ hekl with The Chyr¢h of S￿tland Investors Trust to prC*Ju￿ a inccffle.
Risk martagernent
The prinupal nsk5 faong the ChtKth are an ageing Co￿[￿ga￿On the potantial costs of Fabiic work. ￿1
serve5 are reguL8ty monrtored by the bwtees to ensure that sufficEnt fvnds a￿ held to cover lrftely
eventualitie5.
Publie benefit
In ¢onsideriTrJ the operat*Ms. athE¥ements and perf0rrnan￿ and finano5 of the Charity. trustees a
satisfied that public benefit has t*en proYMled in accordarK* ￿th the Charit*s and Trustees Investsnent
(Sudandl Act 2005 and gutsjan￿ provKled by the OffKx of the Scotbsh Charty ReguL3tor.

ST MARY'S CHURCH: HADDINGTON
TRUSTEES. REPORT IcoKfiNUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Plans forfutyre peri(xls
For th8 glory ol God and th? solace L>1 a T*hole communtry:.
P12nniny for the fvtsjm
The Lothian and Borders Prestytery Plan alows for
gton served ￿ onè rninister.
where ojrrentty Ihere are lJ4r•. The minister of St klary's
Trnoun￿d she wll take earty
retyernenl at the end ofApril 2025. The minisEer of HakJin9ton West Churcn ras atso announ￿￿ he wll danrt in
the 8Utumn Df 2025 SI will be ￿ad by an Interrn Uoderalor until the pro￿55 be9ins to ￿11 a new
minÈstÈr.
SINC￿re. go¥eman¢8 and rnanagernent
The Chufch is admnistèred in acoNdancewÈth the of Unilary Deed of Constrtution.
The Trustees
Tho trv8tee8v4ho $8rved lh• Charity durin9 tho ￿riod were as fol￿".
eiib?rs of Kiik Séssijn
Re¢rnrtment and appointment of Trnstees
Mwnbers of the Kirt Se$S￿n are tFe Charrty t￿te&s. The lfjth Sessth rn8mbws are the ekyers of the Church
and are chosen trom those membws of the Chwth who are rX>nSide￿ to have the appropnate gifts and skils.
The minister. wlv) is a member of the Trfjrk Sessi¢￿. 6 eknlEd by the congwaty'on and ind￿ted by PtESbytery
Oryanisatoonal $trueknr•
Certsin ￿SponSo11rIieS ate delegated to Ihe FITran￿ Team aThJ ts Fabric Team appropriate. The Kirk SesgC*n
wh¢h meets Iwe t4nes a yeai is responsible for the wiitsjal affaits vnthin the ChLbrch_
Independent examiner
LL8 CAha5 be8n re-ar4)ointed as indepentkrttexamnprfor Ihe year.
Tho Twstoes, rwrt SODr0￿d
lh• 8oard OfTn￿tee$.

ST MARY'S CHURCH: HADDINGTON
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are responsible for p￿paring Ihe Tn¢slees' Report the accounts in aco)rdar+ce with 8p￿￿2bte law
and Unrted TrQngdom Accountsn9 StsrKJards (United Kingdom Generally Afxtpled Act￿￿ting Prac￿.￿).
The law applicabk to charities in Sctsvar￿ requires the trustee5 to prepare actounts for each financ￿?1 year which
gNe a true and fair VEW of the stale of affair5 of the Charity and of Ihe i￿nIng resour￿5 at)d application of
resour￿$ of the Charity for that year.
In preparing these acmunts. the trustees arè required to..
. sekct SultaN￿ actounting polxie5 and Ihen appty them coA5i5tenty'.
- observe the rnethods and prin0￿eS in the Charibes SORP..
- makejL¥Jgement5 aad e$lm7ates that are reasonabk and pwdent
- stste whether applicab￿ aixountirvj standards have been fOllTh￿. wbieca to any rnaterial departu￿$ di5ck)sed
and explained in the 8r£ounts". afid
- prepare the acc4un¢s ory the going con￿rn baw ￿n￿sS it ￿ iTrappropriate to pre5urne that the tharity w¢ll continue
in operation
The tNslees are respwsible for keeping suffiaent acwunb.ng rEcJJrds that￿￿£￿)$e wth r8asonable arxuracy at any
time the finanoal posit40n of the Charity and enat4e them to ensure Ihat the accounis cornpty with the Chanbes and
Trustee Investment Iscotlandl Act 21x15. the Charibes Attounts IScotLqndl Re9ulab"ons 20C6 las amended) and the
provi5ion5 of the tr￿l deed. They are atso responsib￿ for safeguarding the assets of the Charity and hen￿ for
tsking reasonab￿ steps for Ihe preventK)n and delecbon of traud and Olher irregulanb.es
The law appltsbk to Charit￿ in Engknd and wa￿ r￿UireS the trustees to prepare finanaal staiernents for each
financial year wh￿h give a tr￿ and fair VEW of the stste of offair5 of the Charity and of the incoming resour￿$ and
appliCat￿n of resour£es of the Charity for Ihat year.
In preparing Ihese finantsal 5taternents. the trustees ate required to..
- select suitable accounb.ng policies and then apply them consstenty..
- observe the methods and prinuples in Ihe Chanbes SORP.
- make jucJgement5 and esbmates that a￿ ￿aSOnable and pftjdent
- state whether applicab￿ accountirvJ standards have been lomowed. sutyct to any material departures dBdosed
and explained in the financyal statements. and
- prepare the finan￿al 51atemeTrts on the 90ing con￿rn basis un*ss rt k% ifiappropriate to p￿SUrne that the tharty
w¢ll cxjntftue in operation.
The Iru5tees are responsib￿ for keeping suffic*enl aC￿Unb￿9 records that di8dose wrth reasonab￿ ac¢ura¢y al any
time the financial position of U)e Charty and enable them to ensure that the financial statements rAmpty Trmth the
Challbes Act 2011. the Charity (Accounts Reports) ReguL4b"ons 21J)8 afid the provisKsns of the trust deed. They
are also responsibk for safeguardir¥J the awts of the Charity and hert¢e for takir¥J reasonab￿ Steps for the
prev8n*on and detecb.on of Irdud artrj other irwuLaritie5.

ST MARY'S CHURCH: HADDINGTON
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST MARYS CHURCH: HADDINGTON
I report lo the tnistees on my exarnnation of the finanaal statements ol St May's Church.. Haddirgtcn Ithe Charity)
for thè year ende¢J 31 De￿M￿er2O24.
Re$ponslbllitiès and ba$1$ gf Trport
A8 the trustees of the Charity YOJ arts tespon5tJk kr the p¥yratK>Tr of th8 fina￿la1 Wtements in aco)rdan￿ wlth
the requ1￿MentS of the Chari￿Ad 2011.
I report in rtspecl of my examinat(Jn of the Charty's finanual statements carried out under secbon 145 of the
Charities Act 20t1. In carrying out my examinab.on I have fol￿Wed thg Directions gi¥en by the Char¢ty Commi551Qn
un¢er sedion 14515llbl of the Charii*sAct 2011.
Inthpendent eKan*nerfs ststewx
Your attention ￿ diawn to faGt that the thaoty has prepa￿￿ the financial stafrments In actordarKe with the
vant version of tho $ta￿rllent of Recormtsnded Pr8¢tice applicable lo thwibes prepamg their finèncial
staÈrnenls in accordan￿ with tP.e Finanaal RerKJrtng Standard applicablo in the UK and Republc of Ir•land IFRS
1021 in pIeferen￿ to the Accounts"ng and Rewrtng by Charib"es." Ststernenl ol RecomrreThJed Practi￿ Lssued on 1
Apnl 2005 which is referred lo in the extant reguLqtiors but has Trow been wittrkjrawn. l unders?nd that this has
been done in order for the ftt)anoa 5ktements to prmje a anil faw v*w in aco)rdants with UK Genéralty
Accepted AccouTrliTrJ Pra1th￿.
I have eornpleted my examnabon. I tonfirrn tst no matters have ¢￿rne to my attention Èn ¢￿Tre£l￿￿Tr the
ex*ninatkin gwiw me cause to believe that in arty rnaterial
a￿O￿nt￿g records were not kept in resped of the Charity as wuired by secthon 130 Of￿ Charit¢sAct 2011.
the financial statements do not accord wrth Ihose ￿Cords". or
the fnanci31 statement5 do nc* r￿Mpty with tle 4)plr2b12 requirements contsming the fomi ané contant of
linanci81 sts¢ements set out In the Charit*$ IAccoun15 anc Reportsl Regulab"ons 2)08 Ihan any
rcquietnenl that Ihe finènLyal statements 9t¥e a thje and lair vivw. wrtuch is Dot a mat￿￿ eonsidpAeO as part of
an indopendent 8xaminatK)n.
I have no coneems and have c(rne atYOSS no other matters m tt)nne(*on wilh the examinatiDll ￿ which attèntion
$hoJld be drdwn in this report in order to enaLle a prpper understan(fing of Ihefinancol statements to be reached.
Greaves Wesi &Ayr&
8 Si. Ann's Pla(
H8ddinglon
East Lothian
EH41 48S
25Aprl 2025

ST MARY'S CHURCH". HADDINGTON
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUP
R)R THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Endowment Restricted
fund$
frJnds
lunds
2024
2024
2024
Total
Total
2024
2023
Donation$ and ￿9¥￿eS
Incorning resour￿$ from chartable
activities
Activities for generth.ng funds
Investrnent income
72.658
20.267
92.925
78,097
11.175
19.715
11.175
19,715
3.885
30.004
17.633
3.231
Total incorne
107.433
20.267
127.71X)
128,￿5
Charitable actniib.es
122.498
2.520
125.018
138.281
Net gainsllk)ssesl on inwslments
11
639
639
2.557
Net loutgoingvincoming rex*ur¢es
before transfers
114.426
17.747
3.321
16,7591
Gross transtets be￿een fijnds
17.397
117.3971
Net movement rth lund5
2.971
3.321
16,7591
Fund balan￿$ at 1 JanLWry 2024
49.114
1.551
44.937
95.602
102,361
Fund balances at 31 D•comber
2024
52.085
1.551
45,287
98.923
95,602
The statementof finanoal activities ind￿leS all gain5 ar*J h)$8es reo)gntsed ￿ the ye8r.Al irtC4yne and expendrtLtre
derive from cnfttinu1ts9 aLaiwtE5.

ST MARY'S CHURCH: HADDINGTON
BALANCE SHEET
AS AT 31 DECEAIBER 2024
2024
2023
Fixed assets
ve51rnents
Current assets
Debtors
Cash at bank and in h&nd
13
70.695
70,056
14
4.735
34.746
6.611
32,912
39.481
39.523
Creditors.. amounts falling due wtth
one year
1$
111.2531
113.9771
Net current assets
28.228
25,546
Total assets less cuntnt liabililies
98.923
95,602
fund5
Restric*ed funds
Endowment fun(ts- de¥vJnot&Y
16
17
45.287
1.551
44.93T
1.551
Designated fvnds
General vnrestricted ftjnds
18
SS.182
(J.0971
52,845
13,7311
52.085
49.114
98.923
95,602
The company Is entstled tothe exemption from thè audrt requirement C£￿ta￿*d in s8L*on 477 ￿ the Companies Ad
20¢￿. for the yew eThd￿ 31 [￿mbEr 2024.
-. ho Jc=ounls wcrc a
rov¢d tr Ihe Trusle-_s on
-10-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting poficie$
Charity inf¢xrnation
Sl Matys Chur(*.' Haddingfon 15 a Charity &Jmlni8le￿d in accordance with the tem)s of tha Deed of
ConstitulK)n IIAfMlel ConsbtLtl￿￿•iI.
1.1 Accounting convenlion
financial Statements have been prepared tn accordan￿ ¥Alh the Chartty's govemin9 d¢xument. tha
Charitvés Act 2011. FRS 102 Ihe FinaD£yal Reporting Standard a￿￿1(ab￿ in the UK and Republic Df Ireknd"
arKI the CharttEs SORP "ArrAivnlin9 and Reportng by Charities Ststement of Recornmended Pracb
applicab￿ to tharitEs preparin9 their acu)unts in ac£cXdar￿ *ith the Finanaal Reporbng Stsndar(I
applicab￿ in Ihe UK and Republ￿ of lTrkqThl IFRS 1021". The Charty i8 a Public Benefit Entty as thfined by
FRS 102.
The Chanty has taken thantage of the provisb)ns in Ihe SORP fr)r charities not to prepare a Statement of
t3sh flow5.
The finanaal statements are prepa￿ in 5terffftg. whKh 15 the fundional ￿￿neY of the Charity. Monetsry
amounts in these [￿an¢￿al ststements are rounded to the nearest £.
The financial statements have ttrn prepa¥ed under the hiStOr￿al cost convention. modffied to inckJd• cèrtain
financial instruments at fair Ydlue. The pyinapal acct)unts"ng whu.es adopted are set out below.
1.2 Going ¢oncem
At the time of approving the finawal statements. the trustees have a ￿0$onable •xpèctation that the Charity
has adequate reSOU￿s to continue in operational exLStence for Ihe foreseeabb future. Thus the t￿￿teeS
con￿Ue lo adopt Ihe g￿ng £0￿M basts of a(tOUntir¥J ￿ preparing the financial statements.
1.3 Gharitabl? funds
un￿stn¢led funds a￿ expendable at the disuetion of the trustee5 in ftjrlherartt of the objects of U)e Charity.
If parts of the unrestricted fvnds ha¥e been earmarked at the disueth)n of Ihe trustees for a par￿Cular
purpose. they are designated as a separate fiJTrl. This designatK)n has an adrnini8trab"¥e purpose only and
does not kgalty restrKt the trustees, discretion to appty Ube lund.
Restiiltsd lund5 subject to (*ndthns by don0￿ or grantors as to h¢)w they may be used. The
ptsrposes arxl use5 of reslrKted fvnds are set out in the note5 to the financ¢al statements.
Endowrnent funds are sut4'e¢t to spets￿ o)nditions by donors that the ¢aprtal must be maintained by th8
Charity.
1.4 Income
Incorne is wni5ed when the Charity ￿ le9aHy eniiued to rt after any Ferfornlan￿ fX•ndibons have been
mel. the amounts £3n be rrÉasured relkibly. and it is probabl• that inccrne will be re￿Ned.
Cash dooath?ns are reccgnised on re¢wrt Other donalions are recoJnised On￿ Ihe Chawrty has been notThled
of the donation. unless perfomance condit￿nS require deferral of the amount. Income tax recoverable in
t￿n to donab.ons re￿Ned under GrftA￿I or deeds of Covenant is recogn¢sed at the b.me of the donation.
Lega¢w are recogni%d on recept or otherwise rfthe Chaiity ha5 been notffjed of an impending distributti)n.
the amount is known. and f￿1P1 ts expethd. If the amount is nol knovm. the ￿g4¢Y treated as a
c¥)nbn9ent asset.
11

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
R)R THE YEAR ENDED 31 DECEMBER 2024
Accountin9 policies
Icontinuedl
Intr￿$t ￿¢t1¥able
Interest on fvnds Wd on depos4t ￿ iTrduded when Ye￿Nab￿ and the am¢yJnt can Èe measured reliably by the
Chaity", this is normalty uw)n ntslificathJn of the Inte￿$t paTrJ or payab￿ by the bank.
Donated services and facilit•s
t>onated professional ser¥ice5 and donated facilrt¢s are recognised as incomè when the Charity has control
over the item. any cOnd￿c￿S a5soualed Ihe donated have been met. the ￿ceIpt of economic
benefit frorn Ihe use by the Chanty of the item is probabse and that econom¢ benefrt can be measured
liably. In acoJrdanr* wtth the charities SORP the general votyjnteer tme of congregation membe15 i5 nol
recogni%ed.
On ￿e￿Ipt. donat8d profesy)nal service5 and donated tsulitEs are recogntsed on the basis of value of
the gift to the Charity whith i% Ihe amtyjnt Ihe Charity wwkj ha¥e beeft wling to pay to ctslain ser￿￿$ or
faolilies of equIva￿nt ecnnomic benefft on the open market a corresponding anK)unt L5 then reccgni8ed as
expenditure in the perbxl of reoipt.
1.5 ExpendittEre
Expenditure is rec(¥JnisEd on an acAyuab basis as the liability is I￿ur￿.
1.6 Fix9d a550t inveslrnents
Fixed assÈi investtnents are initialty Measu￿(1 al transaction pri￿ exduding transa¢bon costs. and are
subsequenvy Measu￿ at fair value at eath ￿pOrbng date. ch￿9￿$ in fair value are re¢ognised in net
incomellexpeThlrturel for the year. Transacbon uJ$t$ are eypensed as incAJrred.
1.7 Cash and ¢a$h Èquivzlerts
Cash and cash equN81ents indude ￿sh in haTrJ. depo$its hekj at call with banks. other 5hort-tern liquk
investments with or¥Jinal Ma￿ri￿eS of ihr88 nKsnths or less. ar¥J bznk overdrafts. Bank overdrafts a￿ shown
wilhin borr￿vIngS in wrrenl Iiabilit*s.
1.8 Finan¢lal in$trurnents
The Charily has e￿￿ed ¢0 appty Ihe provisions of Section 11 'Bas&c Finanraal Instruments. and Sedion 12
'Othei Financk31 Instruments Issues. of FRS 102 to aN of its financyal instruments.
Financial lnstrUrr￿nts are ￿￿gnised in the Charitys balan￿ sh8et wl*n the Charlty becunes party to the
contraLlual provisions of the instrument.
Financial assets and h"abilth"es are off5e¢ ¥filh Ihe net amounts presenteil in the financial 5taternents. wthen
there 15 a legalty enforr£abk NJht to Set off the recognised amount5 aThY there 15 an inten*"on to seide on a net
bas￿ or lo realise Ihe asset and the liabilty swnultaneousty.
Ba$K financial assets
Basic finan¢4al assets. which Ind￿ debtws arKI cash ar*1 bank balan￿s. are initially meawred at
transaction pr￿ induding transaction costs and are subwuenyy carried at amorb"5ed cost u&ng the effective
interest method unless the arrangernenl rxjnstitutes a financir%J transadion. ￿ere the transacbon is
measured at the p￿sent value of Ihe fvhsre ￿￿ipts dk5LYJUllted at a market rate of interest Finanual as*ts
dassrf￿ as receivab￿ Wth￿ one year are not amori￿1.
12.

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Ae¢ounting policie8
l¢ontinuedl
Basic financialliablliliÈ$
Basic finanoal liabilitE5, including ¢￿ditorS JrKJ bank l)ans a￿ inib.alty ￿cognised at transac*on pri￿ unless
the arrangement cDnstitules a finanong transaction. the debt instnjment rneasured at the present
value of the futu￿ payrnents dtscoynted al a mthel raie of irtterE5t. Financial liabilit￿$ dassif￿d as payable
vAthin one year are not amogb"sed.
Debt ¢nstruments a￿ $ubsequenty carl￿d at amtylised e05L usiThJ Ihe effec￿ interest rate methtyj.
Tr•Je tredrtor5 are obligatK)ns to pay fof goods or sem￿$ thal have been in the ordinary course of
operations from Suppliers. Amounts payable are classthed as wirent liabilit*s rf payment is due wthin one
year or less. If not, they are presented as non-curreftl hatslibes. Trade creditors are recogn¢sed inits'ally at
transadK)n price and subseqLtenty meawJrEd al arnortised cost uyrpJ the effectNÈ Inte￿$t rn8thod.
Derecognilion of financlallotslilies
Finanrial liabilths a￿ dewnssed w￿n the Chaty'5 contrac*Jal c4)l¥Jth"ons expire or are discharged or
Can￿l￿d.
1.9 Empfoyee benefits
The Cost of any unused holbjay enbttwnent is recoynised in the perKxY in whith the em￿&yee'S servi&s are
receNed.
Termination benefits a￿ feccgnised immed*tety as an expense when Ihe Charity is demonstrabty cL)mmitt8d
to temiinate tre employment of an employee or to provhle t8Thinthth benefits.
1.10 Tangible fixed assets
The Charity has the ryht to cwjpy use foi it5 charitabk 0tr4ects ￿rtalfi rang*$￿ fixed assets. ￿)dUdIng
the Churth. halL% alld manse, ¥ested in Ihe Church of Scofjand General Twstees. No rxJn8ideratK)n 15 payable
for Ihe use of these assets. Ex￿ndit￿￿ inurrted on the ¥epair and maintenance of these assets is tharged as
resour￿$ expended in the statsment offi￿a￿￿al adMbe5 in the pemd in the Ikqbilty artses.
1.11 Taxation
St Mary's Church is ￿CogniSed as a Charity for the purposes of applicable laxation legislation an¢J 15 therefore
not 5ubjeL* to tsxation on its charitable aL*vrtEs. The Charity is not registered for VAT and resources
eypended t￿￿for? Ind1￿ irreThrable input VAT.
Critical accounting estirnatos and lud9•m•nts
In the appli¢ab"on of the Charsty's a￿%)Unts9 poIKies, the tsusÈes a￿ ￿ul￿d io make I￿jgeMents,
estimates and assumpiM)ns about Ihe ¢anyiNJ amount of assets and 1obililE5 that are not readity appareTrt
from other sour￿. The est]rnates and associaied assumptH)ns are based on hssiorical experien￿ and other
fadors that a￿ (%)￿￿e￿d to b8 r8knnt Athjal ￿Su￿S may dfier from these estimates.
The estimates and underlying assumptio￿ are revIev￿d OTh an on90iffj basts. Revisions to accounting
estimates are recogntsed in the F*riod Fn wh￿h the estimat8 rwsed where the revision affe¢t$ (nly that
period. or fvi the pei¥yJ of the rewiS￿n and ftJlu￿ where Ihe wsion affects tKsth ojrrent and futurè
periods
13-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Donation8 and lega¢i¢$
Unrestricted Restri¢ted
funds
funds
Totsl
2024
T*)tal
2023
OfferiThJs
Tax ￿￿>￿èted on GfftAid
Church of Scotland General Truslees
Other voluntary ￿l￿)me
42.704
12,364
42.704
12.364
t9,917
17.940
48.942
13.381
19.917
17.￿)
15,774
72.658
20.267
92.925
78,097
Forthe y¢•r ended 31 D•cemb8r 2023
77.9TT
120
78.097
The Central Chufth agreed all dOnatic￿$ colkcted under the Gmng Day shtyJhJ not be part of ihe rn*nistry
and missK)t) calajlats.on for luiur8 year5.
Incorning resources from ¢haritsble activilies
2024
2023
w￿ding$ and lunerals
Fairs and exhbitions
Other incorne from Charitab￿ activthies
2.810
7.266
2,790
24.045
3.169
11,175
30.004
Activitie8 forgenerating funits
2024
2023
Use of premises
19,715
17.633
Invesknent in¢rJme
2024
2023
Income from investrnents
3.885
3.231
14-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitsblo activities
Support Govemance
Costs
Costs
2024
2024
Total
2024
Total
2023
Share of support costs Isee nole 81
Share of govemance costs (see rK>te 81
119.216
119.216
5.802
132,050
6.231
5.802
119,216
5.802
125.018
138.281
Analysis by fund
un￿$triCted funds
Restricted funds
116.696
2.520
5.802
122.498
2.520
137.980
301
119.216
5.802
125.018
138.281
For th• year ended 31 Dècernber 2023
Unre$tricled funds
Restricted funds
131,749
301
6,231
137,980
301
132.050
6.231
138.281
Support costs
Support Governance
costs
Costs
2024
2023 Basis of
auocation
Salary costs
Ministries arKI Missi￿ allrKath)n
Presbytery fees
Fabnc repairs maintenan
Council tax
Other buiklmg costs
Church offKe expense5
Organ and music
Other support rx)sts
6.071
6.071
58.093
1.815
5.810
1.504
36.089
2.995
3.423
3.417
5.699 Support
50,883 Support
929 Support
20,998 Support
2.122 Support
30,060 Support
3.626 Support
2,379 Support
15.354 Support
1.815
5.810
36.089
3,422
3.417
Accouniancy
6,231 Govemanc4
119.216
5.802
125.018
138.281
Analy5ed betr￿en
Charitable activibe5
119.216
5.802
125.018
138.281
15-

ST MARY'S CHURCH." HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS {cofrrriNUED>
FOR THE YEAR ENDED 31 DECEMBER 2024
Trusts•g
Dunng the year ￿M￿neratKyn w& pa*Y to the fdby•mg ￿l$lee services pr¢vkYed DutM"th tsir capacity as
Iru61ee
£1.16312023 £1LB))
No other tsustse receiv￿ any (èrnuneraw or reinbjrsement of expertses duri)g the year {2023. NorÉl.
No trvslee or a p&rwn relaied to a trvstee had any personal interest in afty contraci LY trartsacioTr enlered
into by the CIB¥ity duriro the )ear12D23.. ￿)fiel.
10 Employ••s
Number of ompbyees
The average monthly number Dfemploy8es dwing the yearwa5-
2024
Number
2023
Numb•r
Ministerial suppoit stsff
Admin¢stralNe •taff
Employm*nt Costs
2024
2023
Wages and sataries
6.071
5.699
All Churcth of Scoiiand a)ngregaDof6 ionln.bule to Ihe Natiorwl Sb"￿Tra FuTrJ which bea¥s the ￿sts ol all
ini3ters' sbpends and Efnployerb Trfiliibutions for na￿"0￿¥ I￿￿ran￿. persion and housiw aThJ lo* tund.
Ministers, sli[￿ndS aro paKI n a￿A)rd￿n￿ wtth the natIL￿al stpend scak. whith ia related to year5 of
servre. For the year uThJef rLview the mirwrnum sh.￿1￿1 was £31.642 and the m1￿M￿rn strpond in th& fifth
and subsequent Yea￿ of Serv￿ £38.884.
There We￿ no empioyegs whose annua renunerabon was£60.000 or more.
11
Net galnsl(losses} on knvestments
2023
Revaluation Itosse$yaaths inve51rnenls
639
2.558
12 Taxation
The Charity is exempt Ircffl tayabon on its LEcaLW all its income is appl￿ tor thantsble wrposès.
16-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEM8ER 2024
13 Flxod a$set4n¥estsnents
Unlisted
in¥estmertts
C05t or valuation
At 31 t￿￿￿be( 2023
Valuation charrtjes
70,056
639
At 31 l￿￿￿ter2024
70,695
Carrying amount
Al 31 ￿e￿rnter 2024
70.695
At 31 08￿mber 2023
70.056
2024
2023
In¥tstments at fair value uJmpri5e".
Church of Scotland Investor5 Trust 11K(￿e Fund
70.695
70,056
14 Oebtor&
2024
2023
Amourrts falling due within one year.
Trade debtors
Other debtors
660
4.075
1.870
4,741
4.735
6.611
15 Creditors: amounts lalltng due wtthin one ygar
2024
2023
Other cr¢dibr5
11,253
13,977
17-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 R¢stri¢t¢d fvnd5
The income fvnds of the Charity indude restrided hjnds c¢ffjpri5ing the follwng unexFerhYed balanr*$ of
donats'ons and grants hold on trust for 8Fery￿ purposes".
hloyement in fvnds
comiNJ Resources Transfor¥
ource5
expend
Balance at
1 J•n¥ary 2K4
Balance at
31 Dec•mb•r
Z024
Churcth Fabrt Fund
Music in St Marf$ Fund
ChoK & Choristers Fund
Flower Fund
Project Fund
Benevolent Fund
Young Chu￿￿ Fur¥J
19.917
12.5201
{17,3971
3.580
1.885
3.456
1.182
27.241
469
7,474
1.635
3.456
1.182
27.241
7.374
44.937
20.267
12,520)
117.3971
45.287
The Churth Fabric Fund represents sums d￿ated kn lh• purp058 0fmaintain￿fj Chufch buihdings.
The Music in St Marfs Fund represenls ftrrKls hehj to puthse r*w mus
The Choir 8 Choristers Fund repre8ents morey hekl for the Choristers aTrJ Choir.
The Fbwer Fund ￿p(¢s￿nts rnoney donated to h* provide fic￿erS for the ser¥w of worship. sc¢ne
flowets are later delwered to the *dL. bereaveil or housebound.
The Project Fund r8pTesents sums receNed from various bOd￿S ioward Ihe ongoing major ixj1hd￿g projects.
The Benevolefit Fund is hekl for those who fiThJ 0￿m$e￿eS in parbcularfy drfficutt situab"ons.
The Young Church Fund represents money ￿k1 for the provksion of a Youth Worker and the provi*on of a
Summer aThJ Christrnas party. indudiThJ prizes for eThJ ol term.
18-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Endovmient fund$- d084gnatsd
These ar8 endowmentfuThJ$ fvnL1s *e rna12rial to the Chantyb athibes.
Balance at 1
Incomlng R•source8 Balance at 31
January rt$oiirce5
eXpendedDecem￿1 2024
2024
Choy & Choristets Fund
Young Church Fur*J
295
1.2SS
1.551
There have been no movwnents on erthwrnentlunds durirwJ the year ended 31 tkcomber 2024.
The Chow and Chorister fund ￿preseTrts money he&J fr)rthe Chortsters and Choir.
The Young Church repiesents mon8y hebj to use lo en¢￿Ir￿Je the youThJ group5 working within Ihe
Chuith.
18 Dosignated funds
The incorne fvnd5 of the Charity indude the following de5yna*d funds whK* have been set asKJe out ol
unrestricted lunds by the trnste￿ for purposes".
Bal•n¢è at
31 Decembèr
2024
1 January 2024 rnsourtO8
*Jpended
Church Wiryjow Fund
Flower Fund
Historic Buitding Fund
3.829
3,829
3,518
47,835
3.518
49.327
15,1251
52.845
7,462
15.1251
55.182
The Chur(* Window Fund 15 mairrtained to record funds 8et as*Je for the restOfa*"on of churth Wind¢￿$.
The Fbwer Fund rep￿$¢Thts furtrts èarmarked by the trustees for the provisKTrn of flow8r5.
The Histort BuildiNJ Fund represents lunds eaThnarked for the of maintaining and inproving the
Sanctuary.
19-

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Anaty8i$ of net assets b8tsMeen funds
Unrestri¢t¢d Endov*Tnent Restricted
2024
2024
2024
Total
2024
Total
2023
Fund balances at 31 December
2024 are representsd by".
Investments
Cufrent assetglliats"lrf*sl
70.695
118.6101
70.695
28.228
70,056
25,546
1.551
45.287
52.085
1.551
45,287
98.923
95.602
20 Rtrlatsd party transacdon$
Many of Ihe Charty Irustees make wuL4r donations throwjhout th8 year, indudtri9 ihrough weekly offerings
¥Mth othèr rnernb8r5 of the Congregation. k such off￿$ arE not separatdy ￿etst￿Ed il ts not prffjsible to
ouantsfy trustee donations.
There We￿ no other d￿40$ab￿ related party transadon$ tluriw the year12023.. Nmel.
21 Volunts•rs
In c£smmon all ￿￿gre9a￿.c￿S of the Churd) of Scolland the cx)n9wation benefits from the contribution
made by Voluntee￿ who gNe their bme and ts￿nts willingty for Ihe benefit of the Church. The areas of
congregational life which rely on the ujntnbulion of volunteers are many and varied and muc* of the activity
would be unable to continue were rt Thot tor the cornmitment shown.

ST MARY'S CHURCH: HADDINGTON
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
22 COll￿tiOnS for Third Partlos
2024
2023
ChiklAid EE
Christian Ahy
East Lothian Care & Repair
East Lothian Fo(MJ Bank
East Lothian AayAssociabon
Home Start
Keep t1￿ Heid
Our Ccfflmunty Kitthen
Poppy Scoland
525
318
246
764
388
318
201
318
527
1,868
2,792
23 Funds Held on Behalfol The Congregatlon
The folkxwrrfj lunds were hekl by lh8 Churth of So)lJand Genèral Trustees on behalf of th8 0)ngregatKTrn."
2024
2023
¢on$olidated Fabri¢ Account (Capilall
Credit B8￿n￿ at 31 Decernber
48.832
68,749
Consolidated Fabrlc A¢count{Re¥enuel
C￿￿1t Balance at 31 De￿mber
6,463
3.115
-21-

ST MARY'S CHURCH: HADDINGTON
DETAILED INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Donations and legaci08
OfFerings
Tax recovered on grft aid
olher volunlary incDme
Churth ol ScotL7nd 9eneral Injslees IRestsid•dl
Olher voluntary In￿Me IRe51rictedl
42.704
12.364
17.5
19.917
48,942
13.381
15.654
120
92.925
78.097
Activ￿85 for generating funds
Use of premises
19.715
17.633
InvÈ$tmertt in¢om•
Incorne from investments
3.231
Incoming resources frorn charitsblÈ adivi¢ie$
Weddings and funeral8
Fairslexhibitsons
Other income trorn charitabk acbvltss
2.810
2.790
24.045
3.169
11.175
Tot•1 incorning rosources
127.7OJ
128.965
Charitable activitie8
Support C08ts
sha￿ ¢fsupp£Yt Costs
Shar8 of supp¢Jrt eA)sls IRestriLaadl
116.
2.520
131.749
301
1119.2161
1132.0501
Governaneè Gosts
A￿oUntanCY
15.8021
16.2311
Revaluation of investsnents
2,557
SurplusllDeficitl fortho Year
3.321
16.7591