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EBENEZER
U.F. CHURCH OF SCOTLAND
Principal Place of Worship and of Congregational Activities: 31 Bangor Road, Leith, Edinburgh, EH6 5JY
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ee = _———=— Lam | 2 Notice of A\nnual (4eneral Meeting, (_ongregational Keport and Financial Statement Year to 91 t [December LOL
Scottish Kegistered Charity No. 5C010626 A Congregation of the (Jnited Free Church of Scotland
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Ebenezer United Free Church of Scotland
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Congregational Report and Financial Statements Year to 31** December 2025
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| Contents | 1 |
| Trustees, Office Bearers, and members ofthe Courts | |
| ofthe Congregation | y |
| Congregational Report | 3-5 |
| Report ofthe Independent Examiner | 6 |
| Statement and Movement of Balances | |
| on Congregational Funds | 7 |
| Notes to the Financial Statements | 7 |
| Financial Statements:- | |
| Receipts and Payments, all Funds | 8-9 |
| Supplement Sheet and notes | 10 |
| Annual General Meeting Agenda | 11 |
| OrganisationalAccounts | 12 |
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Ebenezer United Free Church of Scotland
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Office Bearers, Trustees, and Members of the Courts of the Congregation serving during Year ending 31°' December 2025
| Interim Moderator | Rev Patricia Johnston (to 1*September | September 2025) |
|---|---|---|
| RevTom McWhirter (from 1* | September 2025) | |
| Office Bearers | Session Clerk | Mrs G Munro |
| Preses | MrW Sutherland (to 29 Mar 25) | |
| Clerk to the Committee | ||
| ofManagement | Mrs G Munro | |
| Treasurer | Miss J Cantlay | |
| Trustees (ex Officio) | Minister/Interim Moderator, Session Clerk, Preses, | |
| Clerk to the Committee ofManagement, Treasurer | ||
| Kirk Session | Minister/Interim Moderator | |
| Session Clerk | ||
| Elders MrG Banks |
Mrs M Campbell | |
| Mrs G Munro | Mr R Munro | |
| Miss SAbrahamsen (to20Apr25) | ||
| MrWSutherland(to29Mar25) |
Committee of Management Preses Clerk Treasurer Members Mr G Banks Mrs R Banks Mrs M Campbell Miss J Cantlay Mrs G Munro Mr R Munro Mrs P Southall Mrs M Tait Mr W Sutherland (to 29 Mar 25)
| Bankers | Bank ofScotland | |
|---|---|---|
| 13 Newkirkgate | ||
| Edinburgh, EH66AD | ||
| Independent | Examiner | Sandra Raeburn |
| 2 Pirniefield Gardens | ||
| Edinburgh | ||
| EH67QA |
2,
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Ebenezer United Free Church of Scotland
Congregational Report Year to 31%t December 2025
Constitution and Principal Activities
The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard the word of God contained in the Scriptures of the Old and New Testaments. The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgement on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord.
The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion.
Accordingly, this Church accepts the obligation to witness the truth of the Gospel and to | serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. |
Responsibilities of the Congregation
As a Congregation of the United Free Church of Scotland, this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the East (in which this Congregation operates) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part.
Responsibilities and Appointment of Office Bearers
| All matters affecting the spiritual well being and order of the Congregation is exercised by | the Kirk Session of this Congregation. The Kirk Session consists of the Minister or Interim Moderator and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Committee of Management of this Congregation. The Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. | Theof theMinisterEast. anEl d ersInterimare Moderatorselected in ofaccordance this Congregationwith the arePractice appointedand byProcedu the P re sbyteryof the United Free Church of Scotland. The Committee of Management is comprised of members elected as Managers by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose. Office Bearers are appointed by the congregation at the Annual General Meeting.
All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. ‘Presbyterianism’ means the government of the Church by elders.
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Ebenezer United Free Church of Scotland
Activities and Achievements
Mission Statement — ‘United in our love for God, we as a Church, through work and service to others, aim to help each other to grow as Christians and to share the word of God and the benefits of knowing Jesus in our community and the World.’
We do not have a minister at present, and morning worship is held with visiting preachers. Refreshments are served afterwards to allow visitors and members to chat. Evening worship is held one Sunday per month, led by one of our Elders.
Midweek activities, to which members and the community are welcome, are “Indoor Kurling” and a monthly card craft class. A further weekly meeting, led by another church on our premises, offers a meal, fellowship and worship to anyone in need in the community. We also hold a monthly coffee morning with proceeds going to other charities, and continue to donate gifts at Christmas to a local hostel for the the homeless. Like all charities we are being adversely affected by rising prices, particularly fuel. Our reserves have been reduced by this and by some major repairs during the year. We anticipate that this situation will improve due to us now being in receipt of rental income from our manse.
We also hold a monthly coffee morning with proceeds going to other charities, and continue to donate gifts at Christmas to a local hostel for the the homeless.
Financial Statements and Funds
In accordance with the Charities and Trustee Investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual income less than £250,000, the Accounts of this Congregation set out on pages 7 to 10 consist of a Statement of Congregational Funds and movements thereon during the year ending 31S December 2025, and details of the Receipts and Payments, Surplus, and Net Movement on Funds during the year with supplementary notes thereon where appropriate. The Receipts and Payments and Statement of Balances on Congregational Funds are set out on pages 7 to 10. The Receipts and Payments for the regular Congregational activities are shown in the General Fund and in the year amounted to £24,743 and £32,422 | respectively resulting in a deficit of £7,679. The total Receipts and Payments in all funds | were £28,419 and £53,932 respectively resulting in a deficit of £25,512. The total amount of all Congregational Funds at 31st December 2025 is £33,718. | Accounting Policies | e The main sources of income are the voluntary offerings, donations and other giving of | members, adherents, and related organisations, and interest or dividends on | Congregation Funds. | e The Receipts and Payments of Congregational Funds are recorded and reported on a ) cash received and cash paid basis respectively. In the event that a commitment is | made after the date of the Statement of Congregation Funds which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to the Accounts.
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Ebenezer United Free Church of Scotland
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- e In view of the above accounting policies, a Balance Sheet of the Congregation has not been prepared. The Statement of Congregational Funds gives the sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested.
Land and Property
Land and Property consist of the Church and Church Halls, together with fittings and furnishings therein (including communion and other ecclesiastical articles). The Congregation owns a Manse. These are held as functional property for the use of the Congregation in fulfilling its aims and mission, and in which its activities are carried out, and not for investment or resale. No market value has been placed on these assets. Independent Examiner In accordance with the terms of ‘the 2005 Act’, Section 44 (1) (c), and as a Charity falling under regulation 9 of “The Regulations’, and not required to carry out an audit under paragraph 9(4), an Independent Examiner has been appointed in accordance with regulation 11 of “The Regulations’ to carry out a competent examination of the Report and Accounts of the Congregation. The Independent Examiner’s Report for the year to 31° December 2025 is on page 6.
Approval of the Congregational Report and Financial Statements
The Congregational Report and Financial Statements were approved by the Kirk Session and Committee of Management at their meeting on 24 February 2026, and will be presented to the Congregation at the Annual General Meeting held on 15‘ March 2026. The Office Bearers authorised to sign the Report and Financial Statements on behalf of the Congregation are:-
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Signed.... Teonv[MdWhitter............Rev][Tom][McWhirter]
Signed...G‘€ Muunvs..................Gina Munro
Signed...q, Conntlayp.................. Janis Cantlay
Interim Moderator
Session Clerk and Clerk to the Committee of Management
Treasurer
Date 24 February 2026
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Ebenezer United Free Church of Scotland
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Independent Examiner's Report to the Trustees and Office Bearers Of Ebenezer United Free Church of Scotland
| report on the Report and Financial Statements of the Congregation for the year ended 318t December 2025 which are set on pages 3 to 5 and 7 to 10.
Respective Responsibilities of Office Bearers and Trustees and Examiner
The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 ("the 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 regulations"). The Congregation’s Office Bearers and Trustees consider the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations. It is my responsibility to examine the Report and Accounts as required under section 44(1) (c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeks explanations from the office bearers and trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the report and accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
- which gives me reasonable cause to believe that in any material respect the requirements:
e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and
e to prepare report and accounts which accord with the accounting Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Accounts to be reached.
Signed Gandia Raebwur Name: Sandra Raeburn Address: 2 Pirniefield Gardens Edinburgh EH6 7QA
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- Date 3rd March 2026
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Ebenezer United Free Church of Scotland
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Statement of Balances and Movement on Congregation Funds for Year ending 31 December 2025
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|Fund|Nature|Balance|Receipts||||(Payments)|Surplus|Net Fund||| Net change|}|Balance||Held|as|
|of Fund|01.01.25|2025|2025|(Deficit)|Transfers|on Fund|31.12.25||follows|
|£|£|£|£|£|£|£|£|
|General|Unrestricted|2,445.12|||24,743.33]||(32,421.94)|(7,678.61)|7,000.00|(678.61)|1,766.51]H.B.O.S.|
|Reserve|UnrNot|e|striced1|6,724.54|784.41|784.41|2,817.00|3,601.41|||10,325.95|Current|1,739.18|
|Manse|DesignatedNote 2|60.76|2,891.50|||(21,510.06)|||(18,618.56)|||20,183.00|1,564.44|1,625.20|Business|11,978.48|
|Note|3|Invested|20,000.00|
|Legacy|Restricted|50,000.00|0.00]}|(30,000.00)|||(30,000.00)}}|20,000.00|through|
|Note|4|Church|
|Offices|
|Total Congregation Funds||59,230.42||||0.00)|Notes|33,717.66|
|Notes|to|the|Financial|Statements|for the Year ending|2025|
|Nature|of|Congregation|Funds:|
|General|Unrestricted|Note|1|Ordinary|receipts|and|payments|of the|Congregation.|Office Bearers|may|‘designate’|
|unrestricted|funds|for|general|reserves|or|for|specified|purpose(s).|
|Reserve|Unrestriced|Note|2|Reserve funds|which|Office|Bearers|may transfer to and|from|the General|Fund|
|as|required.|
|Manse|Designated|Note 3|To fund|repairs|and other expenses|relating|to the Manse.|
|Legacy|Restricted|Note 4|Funds|can|only be used|with|the approval|of|Presbytery.|
|Governance|Note 5|No governance|costs|are|incurred|during|the year.|Duties|relating|to governance|are|
|provided|voluntarily|
|Property|Church|Note 6|Congregation|property|is|held|for the|use|of the Congregation|in|fulfilling|its|aims|and|
|Manse|mission|to|its|members,|adherents|and|the|community|it|serves;|not|for|investment|
|or|resale.|No|market|value|is|placed|on|these|properties.|
|||Investments|Note 7|The market value,|at 31st December 2025|of the sum|invested|with|Denominational|Funds,|
|which|forms|the|Legacy|Fund,|was|£28,762|(2024,|£55,034).|£30,000 was|transferred|
|from|the fund|during|the year to|cover|major|repairs.|
|||Contingent|Liabilities|Note 8|Financial|Statements|present the receipts|received|and payments made during|the|
|year.There are no contingent|liabilities|at the date of this|Report and|Financial|Statement.|
|Payments|to|Trustees|Note|9|No payments|have|been|made to any Trustee|for the performance|of their|duties|as|
|Trustees|of the|Congregation.|
|Approval|of Congregation|Financial|Statements|for the Year ending|31|December|2025|
|as|set|out on|Pages|7-10|by|Office|Bearers|authorised|to|sign.|
|Interim|Moderator|Tom|MWhitter|Rev. Tom|McWhirter|
|||Clerk to|the Committee of|Management|Ge Munw|Gina|Munro|:|
|Treasurer|Y Cantlay,|Janis|Cantlay|
|||Date|15th March 2026|
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EBENEZER UNITED FREE CHURCH OF SCOTLAND Supplementary Sheet and Notes - Year ending 31 December 2025
| Note | £ | £ | £ | Note | 2 | ||||
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| 1 | Donations -Other | General | ————s« | —=srTotal~=< | |||||
| 3 | Other Property |
520.00 4,080.00] General |
Manse |
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| Church | UFM (Catherine) | 103.00 | |||||||
| Insurance | 4,748.89 | 4,748.89 | Leprosy Mission | 105.00 | |||||
| Heat and Light | 4,156.41 | 4,156.41 | EasterScheme | 80.00 | |||||
| Repairs, maintenance- Extinguisher Service |
324.25 | 324.25 | Women's Association Appeal Christian Aid |
60.00 431.00 |
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| IntruderAlarm Contract | 84.00 | 84.00 | Scripture Union | 90.00 | |||||
| Smoke Alarm Service etc | 622.78 | 622.78 | The Junction | 682.47 | |||||
| Cooker& Electrician | 534.00 | 534.00 | Children 1st | 112.00 | |||||
| Gardener | 947.00 | 947.00 | Fishrmen's Mission | 96.00 | |||||
| Roof Repair BoilerService& Repair |
810.00 270.00 |
810.00 270.00 |
Portobello Food Bank CHAS |
60.00 111.00 |
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| Light bulbs | 69.43 12,566.76 |
69.43 ~——*« |
——12,566.76 | ||||||
| Manse | PoppyScotland | 113.00 | |||||||
| Insurance | 494.45 | 494.45 | Our Daily Bread Ministries | 29.00 | |||||
| Gas& Electricity Council Tax |
233.87 306.23 |
233.87 306.23 |
CogwheelTrust | 152.00 | |||||
| Repairs, maintenance- Boiler Maint. Contract |
320.97 | 320.97] | 4 | Stationery, Printing and Postage | |||||
| Pre-letting Repairs & Decoration | 9,683.00 | 9,683.00 | Christmas Cards | 155.70 | |||||
| Gardener | 400.00 | 400.00 | NewsletterPostage | ||||||
| Miscellaneous | 0.00] | 22.94 11,461.46] |
22.94 11,461.46 |
Offering Envelopes | |||||
| 6 | Miscellaneous | General | Manse | Total | |||||
| Copyrightand PRS Licences | 197.86 | 197.86 | Our Daily Bread | 50.00 | |||||
| Funeral Catering | 1,090.00 | 1,090.00 | |||||||
| Commissioners' Expenses PaperTowels&Cups |
65.00 108.33 |
65.00 108.33 |
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| Antivirus | 34.99 | 34.99 | |||||||
| Miscellaneous | 17.08 | 17.08 | |||||||
| GardenWastePermits | 85.00 | 85.00 |
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Ebenezer United Free Church of Scotland
The ONE HUNDRED AND THIRTY FIFTH ANNUAL BUSINESS MEETING of the Congregation will be held within the Church, Bangor Road, Leith on Sunday 15" March 2026 at 12.30pm.
BUSINESS
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Minutes of last year’s AGM will be read.
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Consideration of the Treasurer's Statement of the Congregational Accounts for the year, and associated funds.
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Independent Examiners’ Report.
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Minister's Stipend.
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Election of four Managers.
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Election of Preses, Clerk and Treasurer
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Any other business.
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|Committee|of|Management|
|Retiring|2026|Retiring|2027|Retiring|2028|
|Mrs|R|Banks|Mrs M|Campbell|Mrs|M|Tait|
|MrRMunro__|Miss|J|Cantlay|i|
|Mrs P Southall|IMrsGMunro|||
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Ebenezer United Free Church of Scotland Organisation Funds Year to 31% December 2025
Flower Fund
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
|---|---|---|---|---|---|
| Donations | 496.00 | 680.00 | Flowers | 514.26 | 721.40 |
| TOTALRECEIPTS | 496.00 | 680.00 | TOTALPAYMENTS Deficit foryear |
514.26 (18.26) |
721.40 (41.40) |
| 496.00 | 680.00 | 496.00 | 680.00 | ||
| Deficit foryearforyear b/d BALANCE at beg. ofYear |
(18.26) 26.71 8.45 |
(41.40) 68.11 26.71 |
BALANCE atend ofyear | 8.45 8.45 |
26.71 26.71 |
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