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2025-12-31-accounts

THE CHURCH OF SCOTLAND PENICUIK: NORTH PARISH CHURCH CONGREGATION No: 030230 ScoTnSH CHARrrY No: sc010902 enicuiknorthkirk.or TRusfEES' ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025

Charity Name: Penicuik North Parish Church (Church of So)tland) Charity registration Number: SC010902 Congregation reference Number: 030230 Contact Address: Penicuik North KirL cjo Mrs A Peatw 45 Cr(*kett PeDiCUik. EH26 9BB LIST OF TRusfEFS Mrs L Alexander (until Septembtt 2025) Mrs l Burn¢tt Mr M Conlan (until D¢¢emlKr 2025) Mrs M Lothian Mrs S Mctntosh Mr W Pah) Mrs E Sommerville Mr D Symington Mrs C Black Mrs F Cljarlcson MTS A Brown Miss L Conlan Mr J Cowper Mr D McDonald Dr A Naylor Mrs A Pearson Mr R Sornmerviue Mr A Vyse Mrs J Lord Mrs L M¢DoDald Mrs J Naylor Mrs C Ramsay Mrs A Symington Mts I Young Princi al Office BeArers Minister: Session Clerk: Mrs l Burnett Church Treasurer. Mrs A Pearson A¥yi8taDt Sesslon ClerlL' Vacant Clerk of Mini8trieJ ComThitte¢: Mrs F Cbarleson Chalr of Outrea¢h Committee: Clerk of Outreach C(•mmittce: Chair of ResourceB Committee: Clerk of Resources Committee: A88oeiate member of Session Independent Examiner. Mrs C Black Rev J B]￿k Mrs I Burnett Rev J Black lan J Brovm & Comw, Chartetd A(xountants Dalkeith Office: 4 Lothian StrttL Dajkeith, EH22 IDS Bank of Scotlan4 John SI￿eL Penicuik. Barclays Bank UK pl¢ Edinburgb Branch Bankers: TRUSTEES. ANNUAL REPORT; YEIiR EIWED 31sf DECEMBER 2025 STRucfuR4 GOVERNANCE AND MANAGEMENr Governvdnee Church of Scotland governme￿ is organi￿d on th¢ basis of courts. mainly along lines set between 1560 and 169Y). Each of these courts h&s comn)ittees, which may include other members of the Church and eD]ploy full-time staff. At local level, the paris￿ the court is a Kirk Sesslon. Kirk Sessions ove￿ee the local ￿ngregatIOn and its parish, and CODSiSt of elders presided over by a minister. At district level. the court is a Ptesbytery. Presbyteries ￿1St of all the miDiSt¢rs in an areal region and an equal number of elder& aIong with memlws of the diaconate (a forni of ordairLed ministy, usually working in a complementary role in a ministy team in both parish and industy sector contexts). There are several PT¢sbyteTies acmss Scotlan¢ one in Englrf and on¢ covering Enternthional Con￿gatiOnS. PenicuikNorth is part

of Lothian and Borders Presbytery. At nalional level. the highest court of the Kiik is the G¢neral Ass¢mbly. The General A&8anbly consists of an e4uai numb￿ ofministers and elders. and m¢nth￿s of th¢ diaconate, all T¢presenting the pttsbyt¢rAc& Governing Documents Penicuik Nortb is a local parish church and operates unts the Church of Scotland Deed of Constitution (Unitary Fomi). The fu￿10￿$ wigned to the Minister and to Kirk Sessions respectively 8re governed by the conllnon law of the Church of Scoiland and by Acts of the General Assembly applicable thereto. It is in the p)wer of the General A￿￿blY or any body to ￿l¢b they may delegate powers at any time, or from time to time. to alter, revoke, amend or modify the Deed of Constitution, in whole or in rt or to substitule a Th Deal of Constitution for this Deol of Constitution. subject ￿waYS to such conditions and proVASiO￿% ￿latiVe thereto as the General A&scmbly or its delegated body thall det¢miine. A sample copy of the Church of Scotland Deed of Constitution (Unitary Forni} can be found www.Churcl￿f5Cotlalld. fileJ0017f28161Uni CoDstitution- Reeruitment and Appoinlment of Tn The minister and members of the Kirk Sassion are the chaTity tTr￿teeS. The Kirk Session members are the elders of the church and are chosen from those members of the church wbo are CO￿ldered to bave the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected and called by the Congregatio￿ and appointed and inducted by ObJeetives The vision of The Church of Scotland is to ￿ a church wbich seeks to inspire the people of Scotland and beyond with the G£￿ News of Jesus Clllist through enthusiastic wothippinB. WAtnessin& nurturing and serving communities. The Church of Scotland is TrinitarAan An doctrine. Refi)rnI￿ in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of ChrASt's Kingdom throughout the world. As anational ChurcM it ￿knoWledgeS a distinctAve call and duty to sh8re the Christian faith with the people in every parish of Scotland through a territorial ministy. It Co-operates with other church￿ in Vario￿ ￿UM¢nIcal IM)dies in Scotland and beyo￿1. AB a locaI parish church Penicuik Nortb serves the people of the Penicuik North parAsh {s¢c htt :Ihvww.churchofscotland.o .uklreJour¢e8lst2ts for mission . Key activities of the churth in brAngiDg the ordinances of religion include public seryices wbi¢h offer a ministry of Word and Sacrament (Holy Baptism and Holy Communion). nwriagffj fulle￿1￿ and other public of worship. Org8ntsational Structure The Kirk Session Dom￿llY o• with four committees. These are the Business Committe The Business Committee i3 the agenda seuing group for n)eetings of the Kitk S¢ssion. It has delegated authority to take certaxn decisioDS which cannot wait until there is a fi￿1 meeting of sessio￿ to piomulgate iDitiatives and decisio￿8 from the supttior courts - Presbytery and the General Assembty- and to be a suP￿rt to the Ot1￿ committees. The remit of each of the other committees. Ministrie4 Outreach and Resourw is to coordith the work of the teams and groups which rg￿ to thenL They have delegaled aUth￿lty to take ¢¢rtain thisions which

C8nnot wait until there is a full meeting of s￿l0n. Rem from the individual tea￿￿ and Eroups can be found in the Appendi Schedule ofmeetings Nornlally. meetings of the Kirk Session and its Committees are held on a Tuesday. The Kirk Session andthe Business Conllnitr nomthlly meet 6 times a year and the Ministrie4 Outreach and R&8ources Committees meet ￿riOd1¢ally, as requireOK search Penicuik Churches Together. The participating churches are Penicuik Trinity Comtnunity Chu￿b, Penicuik North, St James the I£ss and The Sacred HearL In 2025, the meetings were ¢haiTed by Dr ATrlrew Longmore of St jam￿ the JA8. who retirtij as Chair in October. The new Chair is Rev Graham Astles, who along with Mr8 Chris BlacL Mrs Fiona Charl¢soD (Admin for the Committee) and Mr Robin McLintock are thc four PNK r¢presentatives on the PCT Committee.

So¢ial events The Open Door Café has been 0￿] Monday- Friday, 10 am- 12 noon. The Café offers Teal coffee, te4 hom¢ baking and frlcndship. Coffc¢ Mornings and Social Ev¢nt4 orgallis¢d by various churcb group4 have been well attendd in 2025. &8 h&8 Tea and Coffee after Sunday Worship. Community Aetivitsej Our premiw continued to be ￿ed eXte￿siv￿Y tkroughout the year by church ￿llp con)miJnity gTOUPS and ￿ll￿ne[claI lets. Church groups includc Fun with Flow¢r& and Craft& Boys Brigade, Kellock Club, Children's Music Group, Renew 26. Coll￿nUn1ty Groups include Brownie4 Rainbow4 Penicuik Conllnunity Choir. commerci￿ Groups include Extend Exercise. Zumb4 Barrefloor. Schools OUL Akn. throughout the year, Danc£ Pointe vsed the premises to hold their dance exams and a Craft Fair, various conc¢rts and a St Andrew's Foodstore@PNK The past year, 2025. saw a contitiuation of PeDicuik Nortb KirEs effort to work with others to meet the Challenges of famili￿ in ned in our community. Data Proteetion Th¢ posl of Dats protection Officer is currently vacanL with the Minister Covering this in the Safeguarding The North Kirk family bas a duty to protect the youn8 Vul￿1¢ pwle within our COn￿gatiOn and aims to have a safe and happy environment for all who use the facilities. Saf¢guarding Policy and Procedures are in owation within PNK aDd Af anyone bas any issues regarding Safegu8rdin& or anyone's lthviour is causing co￿ are advised to Contact one of our Safeguarding coordin￿ who will nM>Ditor th¢ situation along with the members of the Safeguarding Panel. If the pmblem cannot be rectifirf they will contact the safeguardi￿ Office at 121 Gfyxge Street for assis1￿ siipp)rt and COUDsellin& if wuired. Websits Fa¢¢book The website addrw is www. On Facebook search'Penicuik Nortb Kirk, FinaneiAI Review The principal sourc¢ of income to the church is Weeklylmonthly OfftTiug4 Donations and Fundraising. This amounted to £84.041. Variow other Sncome an￿u￿ to £63281. making th¢ totsl for the ye8r of £147.322. This other tncome includes a Grant of £17,5(M) from the chU￿h of Scotland TnL8teesand Drawdown from money lodged with Church of S¢otlaThl Tn￿ of £18.476 all to help cover the cost of th¢ new Church Boiler. Expenses for the year lotalkd £169,949. therefore at the of Dccemkn th￿C was a Deficit of £21627. Made up &8 follows:_ General Fund- Deficit £14,696 Fabri¢ Fund - Deficit £ 1726 Open Door Project Fund- Deficit £ 5205

The Bank and Deposit Balances at thc end of the year totall￿ £70.613. Made w) &s follows:_ General Fund (Unrestricted Fund) £57,750 Fabric Fulld (Untastrictsd but DcsigDated Fund) £ 3.713 Open Door Project Fund (UnrestrAcfyJ Fund) £ 9,150 Chuwh of Scotland knvestOTS Tn]st- DetK)sit Fund £ O General and Fabric Funds (Untestricted Funds) compaTiSOLS with 2ff24 Total Income to these Funds amountrAI £116.146. an Incre￿ of £34.116. Namely: Offerings and Donatlons decreasa by £4,732 to £64.811. Fundraising decreas￿ by £112 to £2.124. Bank Interest and Investment Income inCre￿d by £1,627 10 £1.905. Rental of Premises in￿eaSed by £976 to £10.073. Grant received for the Church Boiler £17,5￿). No Grants in 2024. Weddings and Funeral dOnatio￿S Increas￿ by £381 to £l257. Drawdown of the Revenue Fund from Consolidated Fabric Fund £l1.866. None in 2024. Drdwdown of tnvestment in Capital Fund from Consolidated Fabric Fund of £6,610. None in 2024. Total Expenses to these funds amounted to £133,568. a incre&qe of £59,874. The main changes wete- Giving to Grow Allocation increased by £3268 to £39,840 Presbytery Dues decre&sed by £289 to £831 Organist Fees incre&8ed by £490 to £4,170 rabric Repairs atld Maintenance Incre￿ by £38.656 to ￿6.157 Heat a[￿ Light nel costs increased by £2.330 to £11,930. DoD&iow towards Heat and Light amounted to £2,690. Withdrawal of deposit in the Consolidated Fabrtc Fund Revenue Account W&8 £11,866. Pu￿h￿Se of Equipment etc amounted to £3,149 and in¢￿aSe of £1.938 This year allowan￿ to Rev G Astles for his Doctorate amountd io £l.O(X). en Door Pro'ect Fund (Restricted Fund) comp*risons with 2024 Total Income to these Funds amounted to £31.176. an incre&8e of £715. Namely: Offerings and Donations increased by £2.402 to £17,106. Fundraising decreased by £491. No Fundraising io 2025. Rental of Pr¢mise5 incre&wl by £51X) to £5.IX)O Grants decrwed by £3.0(K) to £l,(MX> Open Door Café Ino)me increased by £1.3 19 to £8,017. Total EX￿ to these Funds amount&l to £36J81 a inc￿￿ of £6,306 The main changes were Worship and Outreach increased by £5.729 to £18,076. Staffing Costs increased by £1,199 to £16,846 Café Ewnses increased by £216 to £1275. No Internship Costs in 2025. 2024 cost Was £I.tM)o.

Investments At the y¢ar end. the value of tnvesiments withthe Church of Scotl8nd Investors Tn]st amounted to £27,921 a d￿re￿ of £16.625 from the value on 31 D¢cembcr 2024. This is investcd &5 follows:_ D¢￿sIt Fund £0, Growth and In¢onK Fvnds £27,921. Tr cost of these Jnvesfments was £24.021. Assets and Liabilities: Gift Aid Receivable due for 2025 amounts to £10,974 a decrease of £224. tnvestment Income due for 2025 amounts to £1294. a decrease of £352 No Liabilities for 2025. The amount of £159 shown for 2024 was due for Fabric mainte￿Ce, eA)mpleted in 2024. but not paid until 2025. this was the case. R¢8erYes Policy The Chtirity Tnistees hav¢ conSide￿d the reserves required and have considered current and future liabiIitses. It is the TnL8tees' p)Jicy to hold reserv¢s of apjrox. 6 monts exsKnditure including desAgnated fimds. At the year end the Churth held Unrestricted Funds of £61,463. This represents sligbtly more than 6 months nonnal Unrcstricted Funds ex[￿￿lture. The Designated Fund omounting to £3,713 is included in the Unrestricted Funds and is held for general maintenance Church Propertie& The church also held £9.150 of Restricted Funds at the year end. which have been provided for the pw)oses spxified io Nol¢ 2 of th¢ Financi￿ Ac(x>unl& STATEMENf OF TRusfEES' RFSPONSIBILITIKS Th¢ members of the Kirk Session M￿tprepare fuwicial stat¢ments ithich give sufficient detail to ensure an appreciation of the transactions of the Church during the fllwiciai year. The members of the Kirk Session are resp)nsible for keepiD8 pmper W>unting records Trvhi¢l¥ on requesL must refiect the financial ￿sitiOn of the Church at that time. This must be done to ¢￿SUre that the financial statements Comply with the Charities and Tn￿tee tnvestmart (Scotland) Ad 2(X)5, the ChaTities Accounts (S￿tland} Regulations 2006 and the Regulation8 Anent Congregational Finance approved by the General AS￿blY of the Church of Scotland in 2007. They are also responsible for safeguardin8 the assets of the Church and must take sonable steps for the prevention andlor detection of fraud a￿1 other irregularities. They also have responsibility for providing a saf¢ environment for g118nd for ellsuri￿ that legislation regarding Protectlon of Vultmble GTOUPS is LX)mplied widL A Tewt on the Work of the Safeguarding Team can be found in the ApP￿]X to this re￿L Irene Burne¢ &55ion aerk Signed: .. Date: li ALWLLU