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2025-12-31-accounts

The Church of Scotland Granton Parish Church

Annual Report & Congregational Accounts 2025

Congregation No: 010035

Charity No: SC011985

www.grantonchurch.org.uk

Our Values

Equality is based on who you are not on what you have

Everyone is valued and everyone has gifts that can be offered to God True community brings with it respect across the generations and cultures

Everything we do is rooted in Jesus Christ

P a g e | 1 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Trustees’ Annual Report for the year ending 31 December 2025 Reference and Administrative Information

Charity Name: Granton Parish Church of Scotland
Scottish Charity Number: SC011985
Contact Address and 89 Ferryfield
Address Registered with OSCR: Edinburgh
EH5 2PS
Minister: Interim Moderator – Reverend Fergus Cook
Ordained Local Minister – Reverend Dr Mary MacLeod Rivett
Session Clerk: Dan Docwra
Treasurer: Alan Summers
Independent Examiner: Alison Franks
Cornerstone Accounting Ltd
11 Erngath Road
Bo’ness
EH51 9DP
Bankers: Bank of Scotland
Comely Bank Branch
43 Comely Bank
Edinburgh
EH4 1AF

P a g e | 2 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Trustees’ Annual Report for the year ending 31 December 2025 Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Unitary Deed of Constitution.

Organisational Structure

The Kirk Session which meets six times a year is responsible for affairs within the church. Certain responsibilities are delegated to the Worship Group, Nurture Group and Outreach Group. These groups are supported in their work by the Property Group, Finance Group, Communications Group, Social Group and Pastoral Group.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The Kirk Session reserves the sole right to appoint trustees.

Trustees

Serving Elders : Reverend Fergus Cook, Sandra Cumming, Dan Docwra, Karen Docwra, Lesley Hamilton-Messer, Susan Leslie (to 19 August 2025), Olive Lyall, Neil MacDonald, Anne Macintosh, Chas Macintosh, Gillian Macintosh, Ian McLaughlan, Ruth Mackie, Irene McPherson, Stuart Mitchell, Gail Riding (to 12 May 2025), Alan Summers, Sandra Summers, Derek Young and Linda Young .

Staff

The following paid staff comprise the ministry team which serves the congregation and parish.

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.

P a g e | 3 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Trustees’ Annual Report for the year ending 31 December 2025 Objectives and Activities (continued)

To achieve these objectives Granton Parish Church has undertaken the following activities:

Corporate worship: Weekly Sunday morning Worship, monthly opportunities for celebration of the sacrament of communion. Our services are fully hybrid. This means that people can join us on Zoom and contribute to worship remotely. We have had prayers, readings, and talks given live from places as far as London, Lewis, and Canada. We also run seasonal worship events including Christmas and Easter services, a Remembrance service attended by local TA units, Uniformed Youth Organisations and local politicians, as well as a program of outdoor worship events during the summer months.

Youth: Family Drop-in Cafe, Inclusive play space and crèche room during Sunday services, All-Age Family Worship, and a close association with Brownies, Rainbows and local Scout Group 87th Craigalmond.

Weekly Activities: Ladies Fellowship, Community Lunch, Coffee Morning, Friday Drop-in Cafe. Granton Goes Greener runs weekly sewing classes and thrice weekly clothes swaps.

Other Activities: The Church runs a number of groups for fellowship and growing in faith. These include two Home Groups, two study groups, and an ACORN Group. These meet both online and in person. Granton Goes Greener runs a variety of events focused around community development, environmental awareness, and sustainable living. The volunteers of Granton Goes Greener were invited to a reception at the City Chambers, hosted by the Lord Provost – this in recognition of their being shortlisted for a King’s Award for Voluntary Service. The Outreach Group organised a very successful “Mission Possible” event which attracted over 30 Granton church leaders and parish workers to coordinate services and support to those in need within the parish.

Social Events: Granton Goes Greener project was the focus of the Community Summer Fair held in the church grounds. We ran the annual Christmas tree lighting service in collaboration with the local community, Granton Primary School Choir and Ukrainian Children’s Choir. This was attended by over 300 people.

We also offer accommodation to Community Groups at a cost far below commercial rates, recognising the role we play as a heart of the wider Granton area. Groups taking advantage of this include charities for Young Carers, Stepping Stones, Rainbows, Brownies, Mature Movers, Deeper Christian Life Ministry Church, Slimming World and Dance Groups and other incidental hires.

Achievements and Performance

Sunday morning Worship attendance average is around 50 to 60 across both in-person and online (2024: 50 to 60). There are 144 full members on the Congregational Roll (2024: 141) and 28 members on the Supplementary Roll (2024: 27). Additionally, there are around 20 people who are not formal members but participate fully in the life of the church (2024: 20). Of the total of 144 members on our register, around 80 (56%) attend church regularly, while 28 (20%) are cared for by the Pastoral Group as they are unable to attend for reasons of ill-health or age.

P a g e | 4 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Trustees’ Annual Report for the year ending 31 December 2025 Achievements and Performance (continued)

Our weekly worship is broadcast live as an on-line service via Zoom and is also available to watch live on the Church Facebook Page. This on-line presence reaches a weekly average of ten remote members participating via Zoom and the recording being available on YouTube after the live broadcast on Facebook. We welcome a truly international congregation with participants from throughout the UK, Italy and Canada. This has enabled us to keep worship style fresh and relevant.

In the absence of a full-time minister, we are extremely fortunate to have the services of Rev. Mary MacLeod-Rivett, as part-time Locum Minister. Pulpit vacancies have been more than adequately filled by Lay Preacher Martin Pearce, members of the congregation and the occasional visiting speaker.

In the course of exercising their parish duties, the Ministry team conducted five funerals (2024: eight) and one baptism (the same as 2024) during the year. There were no weddings conducted by the ministry team during 2025 (the same as 2024).

We continue our links with people working in third and public sector community service groups and agencies. By hosting a Community Workers Lunch twice a year, we are encouraging contacts and relationships to develop and strengthen our community, supporting outreach within our growing parish.

Our other community events continued to become more popular, significant ones being the Community Act of Remembrance and Community Christmas Tree lighting, both well attended.

Weekly and regular Activities:

The Ladies Fellowship (average eight), Community Lunch (average 35), Thursday Coffee Morning (average 20) and Friday Family Drop-in (average 16).

We continue to have two house groups in operation (average ten) and two fortnightly study groups (average 16).

Fortnightly Prayer Groups and a weekly Lent Meeting for Prayer have all contributed to our emphasis on Growing Our Faith .

A monthly Men’s Breakfast remains popular with men from the congregation and community.

Our charitable activities during 2025 included initiatives for Bethany Christian Trust’s “Welcome Centre”, Poppy Scotland and our own development projects.

In March 2025, we hosted the World Day of Prayer on behalf of local churches.

We continued to do our bit to tackle climate change and to support people in poverty. Our Granton Goes Greener initiative received funding from The Robertson Trust, The Hugh Fraser Foundation, Brownlie Charitable Trust, Leith Benevolent Association, Nancie Massey Charitable Trust, City of Edinburgh Council Community Grants, The Johnston Smillie Charitable Trust, Edinburgh Community, North Edinburgh Arts (R2 Fund) and The Bayne’s Charitable Trust. We have continued the employment of Anna Baran as our Community Engagement Officer, for four days per week for a further period of three years. This funding also includes an allocation of hours to a project administrator.

P a g e | 5 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Trustees’ Annual Report for the year ending 31 December 2025 Achievements and Performance (continued)

Part of the project includes the collection and distribution of rescue bread from two Baynes Bakery outlets and the development of our Share & Wear hub, which now incorporates distribution of other food and sanitary products. Share & Wear is open to all three times a week.

We are a Fairtrade Partner, having received Fairtrade Place of Worship accreditation in 2025.

We continue to engage with members, the wider community and others through our website which has continued to be developed, with emphasis on content and accessibility. The website and social media presence have proved to be valuable tools in communicating with our wider community. We have continued to make improvements to the weekly bulletin over the year, leading people, where appropriate, to read more detail on the website.

Overall, the charity continues to function and pursue its stated objectives. Much was achieved in 2025 under the banner of The Blue Skies Group raising awareness of climate change in the congregation and community, and to ensure the preservation and improvement of the Church and halls and the estate in general.

During the previous year, we slowly progressed the implementation of the Edinburgh & West Lothian Presbytery Plan to form a union with Wardie Parish Church. It is sad to report that discussions came to an abrupt end at the start of the year with the unexpected decision of the Wardie Kirk Session, despite several cordial meetings between us and The Presbytery Deployment Committee. We have since commenced positive discussions with Newhaven Church with a view to union in 2026. We have been greatly assisted and advised by our Interim Moderator, Reverend Fergus Cook.

Financial Review

As is always the case the congregation receives the greatest proportion of its funding by way of offerings and Gift Aid donations from members, along with Hall Rental income. During 2025 this was supplemented by grants from several different sources in respect of our major project “Granton Goes Greener”.

Results for the year

The Accounts for the year are set out in the following pages. The Receipts and Payments Account on page 9 shows an overall deficit of £10,307 (2024: £23,692 surplus).

Reserves Policy

Given the uncertainty around progressing the Presbytery Plan, the Trustees increased their policy of holding reserves of approximately three months expenditure to six months expenditure during 2025. This would have required cash reserves of roughly £57,300 to be available at the end of the year.

At that time, the congregation held both designated cash funds of £60,000 and unrestricted cash funds of £88,935.

P a g e | 6 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Financial Review (continued)

The designated Funds are to be held for three purposes:

While these are an amount in excess of the requirements of the Reserves policy, the Trustees do not regard that holding excess funds requires any corrective action in view of the expected expenditure over 2026 and 2027 in line with the anticipated union.

Trustees’ Annual Report for the year ending 31 December 2025 Statement of Trustees' Responsibility

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 as amended by the Charities Accounts (Scotland) Amendment Regulations 2010 and the Regulations for Congregational Finance of the General Assembly . They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf on 28[th] June 2026.

Dan Docwra Session Clerk

P a g e | 7 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

Report of the Independent Examiner

Independent Examiner’s Report to the Trustees of Granton Parish Church of Scotland, Edinburgh

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 9 to 13.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Alison Franks Cornerstone Accounting Ltd 11 Erngath Road Bo’ness EH51 9DP

Signed: Alison Franks Date: 10 July 2026

P a g e | 8 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

GRANTON PARISH CHURCH Receipts and Payments Account For the Year ended 31 December 2025

Unrestricted Designated Restricted
Notes Funds Funds Funds 2025 2024
Receipts £ £ £ £ £
Offerings 34,688 - - 34,688 36,614
Gift Aid recovered 8,950 - - 8,950 9,050
Other donations 900 - - 900 1,945
Grants 2 - - 28,995 28,995 25,919
Fundraising 1,162 - 640 1,802 651
Hall rental income 20,168 - - 20,168 26,717
Bank interest 1,673 - - 1,673 2,697
Investment income 210 - - 210 215
Congregational Organisations - - 4,352 4,352 5,080
Other income 160 - 105 265 295
Income raised for 3rd parties 3 - - 2,338 2,338 1,907
Total Receipts 67,911 - 36,430 104,341 111,090
Payments
Giving to Grow Allocation 31,511 - - 31,511 14,944
Presbytery Dues 744 - - 744 665
Ministerial Assistance 506 - - 506 597
Other staffing costs 1,871 - 24,247 26,118 26,306
Fabric repairs & maintenace 15,617 - - 15,617 10,342
Heating & Lighting 11,184 - - 11,184 9,041
Insurance 4,253 - - 4,253 3,919
Cleaning 4,128 - - 4,128 4,016
Office and other general costs 2,113 - 1,087 3,200 3,801
Development project costs - - 8,993 8,993 7,234
Fundraising expenses 912 - - 912 476
Cornerstone Accounting Fees:
Independent Examiner's Fee 480 - - 480 480
Payroll Fees - - 336 336 300
Congregational Organisations - - 221 221 401
Payments to 3rd parties 3 - - 2,338 2,338 1,907
Worship 765 - - 765 803
Nurture 177 - - 177 345
Outreach 279 - 1,508 1,787 652
Other payments 1,231 - 147 1,378 1,169
Total Payments 75,771 - 38,877 114,648 87,398
(Deficit)/surplus for the year before
transfers (7,860) - (2,447) (10,307) 23,692
Transfers (55,863) 60,000 (4,137) - -
(Deficit)/surplus for the year after
transfers (63,723) 60,000 (6,584) (10,307) 23,692
Total funds brought forward 152,658 - 24,206 176,864 153,172
Total funds carried forward 88,935 60,000 17,622 166,557 176,864

P a g e | 9 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

GRANTON PARISH CHURCH Statement of Balances For the Year ended 31 December 2025

Notes
Bank and Cash balances
Opening balance
(Deficit)/surplus for the year
Closing balance
Statement of assets:
Investments
Market Value at 1 January
Unrealised gain/(loss)
Market Value at 31 December
Consolidated Fabric Fund
Gift aid due on 2025 donations (estimate)
Total
Statement of Liabilities:
Independent Examiner's Fee
Tax and pensions due
Unrestricted
Funds
Designated
Funds
Restricted
Funds
2025
2024
£
£
£
£
£
152,658
-
24,206
176,864
153,172
(63,723)
60,000
(6,584)
(10,307)
23,692
Unrestricted
Funds
Designated
Funds
Restricted
Funds
2025
2024
£
£
£
£
£
152,658
-
24,206
176,864
153,172
(63,723)
60,000
(6,584)
(10,307)
23,692
88,935
60,000
17,622
166,557
176,864
£
£
£
4,360
-
-
208
-
-
£
£
4,360
4,198
208
162
4,568
-
-
1,861
-
-
8,000
-
-
4,568
4,360
1,861
1,783
8,000
8,000
14,429
-
-
14,429
14,143
£
£
600
480
152
136
752
616

These Financial Statements were approved by the Trustees on 28th June 2026 and were signed on their behalf by:

Treasurer

Session Clerk

P a g e | 10 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

GRANTON PARISH CHURCH

Notes to the financial statements for the year ended 31 December 2025

1. Accounting Policies

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations for Congregational Finance of the General Assembly.

Basis of financial statements

The financial statements have been prepared on a receipts and payments basis. All voluntary income, income from tax recoveries on Gift Aid and bank interest is accounted for when received. Expenditure is recognised when paid.

Receipts and Payments account

For the purpose of the receipts and payments account as shown on page 9, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.

Designated funds comprise those funds set aside by the Kirk Session for the specific purposes of covering expenses on manse refurbishments, Locum salary beyond January 2026 and development of the church and halls at Granton following anticipated union with Newhaven Church.

Restricted funds comprise grants and other income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.

2. Grant income

During the year the congregation received three ministry grants totalling £3,850:
Edinburgh and West Lothian Presbytery North Merchiston Fund
Edinburgh and West Lothian Presbytery summer placement Internship
Church of Scotland for Outreach through our "Mission Possible" Conference with other
Christian Churches in the North of Edinburgh.
£1,850
£1,000
£1,000
£3,850

Development grants totalling £25,145 were received in connection with our major project, as follows:

The Robertson Trust
The Hugh Fraser Foundation
Brownlie Charitable Trust
Leith Benevolent Association
Nancie Massey Charitable Trust
The Johnston Smillie Charitable Trust
City of Edinburgh Council Community Grants
Edinburgh Community
North Edinburgh Arts (R2 Fund)
The Bayne's Charitable Trust
Granton
Goes
Greener
£
10,000
4,000
2,000
2,000
2,000
2,000
1,370
1,000
400
375
25,145

Note: Four grants for 2025 were received in 2024 and were recorded in our 2024 Accounts: National Lottery Awards for All Scotland (£10,000), Royal Caledonian Trust (£3,000), Johnston Smillie (£2,000) and The Grace Trust (£1,000).

P a g e | 11 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

GRANTON PARISH CHURCH

Notes to the financial statements for the year ended 31 December 2025 (continued)

3. Donations and collections for third parties

During 2025, a number of special collections were taken, raising £880.

A Special collection for World Day of Prayer raised £335.

A Special collection for Poppy Scotland raised £210.

A Special collection for Bethany Christian Trust's "Welcome Centre" raised £208.

A Special collection for Christian Aid raised £107.

A Special collection for Fresh Start raised £20.

In addition to the above, Congregational collections were also held for leaving gifts for our Organist and two Parish Assistants, which raised a total of £1,458 across all three gifts.

4. Transactions with Trustee and related parties:

A Trustee, Charles Macintosh, received a total of £2,921 (2024: £2,864) as payment for administrative work supporting the Granton Goes Greener Project.

No other Trustees received any remuneration or expenses from the church, except for direct reimbursement for items purchased on behalf of the church (2024: £Nil).

Voluntary donations received from Trustees amounted to £16,340 (2024: £16,458).

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Minister's stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (after five years) was £39,856.

5 . The Church relies heavily on the contribution of significant volunteer time for the delivery of its programme of activities. This has not been quantified for the purpose of these accounts.

6. Unrestricted funds

General Fund
Designated Funds
Total Unrestricted funds
At 1 Jan
2025
Receipts
Payments
Transfers
At 31 Dec
2025
£
£
£
£
£
152,658
67,911
75,771
(55,863)
88,935
-
-
-
60,000
60,000
152,658
67,911
75,771
4,137
148,935

Explanation of funds

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

The Designated Fund represents funds set aside by the Kirk Session for specific purposes, including refurbishment. of the Manse, payment of Locum salary and development of the church and halls at Granton.

P a g e | 12 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025

GRANTON PARISH CHURCH

Notes to the financial statements for the year ended 31 December 2025 (continued)

7. Restricted funds

7. Restricted funds
Granton Goes Greener
Blue Skies
CofS No.1 Outreach Grant
North Merchiston Fund
Kirstie's Coffee
Ladies Fellowship
Lunch Club
Other restricted income
Special collections
Total restricted funds
At 1 Jan
2025
Receipts
Payments
Transfers
At 31 Dec
2025
£
£
£
£
£
19,690
25,785
32,569
-
12,906
4,461
1,000
2,094
-
3,367
-
1,000
119
-
881
-
1,850
1,389
-
461
-
815
-
(815)
-
11
316
-
(320)
7
2
3,221
221
(3,002)
-
42
105
147
-
-
-
2,338
2,338
-
-
24,206
36,430
38,877
(4,137)
17,622

Explanation of funds

Both 'Granton Goes Greener' and 'Blue Skies' are major development initiatives of the congregation. The CofS No. 1 Outreach Grant was for our "Mission Possible" Conference with other Christian Churches in North Edinburgh.

The Edinburgh and West Lothian Presbytery North Merchiston Fund grant was to assist with outreach activities, which was used to cover the cost of a Try Praying campaign, an Alpha Course, Christmas Tree Lighting Service and the Friday Drop-in Café.

The other Funds listed are organisations run by the congregation. Special collections are detailed in Note 3.

The transfers from congregational organisations to the main church funds do not compromise the restricted nature of the original funds from which these transfers were made and were made with the approval of the donors.

P a g e | 13 Trustees’ Annual Report & Congregational Accounts Year ended 31 December 2025