Holy Trlnlty Church of Scotland. Edinburgh TRINITY Annual Report & Accounts For the year ended 31 December 2024 Congregatlon No: OIIX143 Scottlsh Charlty No: SC012562 P*ie J Holy Trinity Church of Scotland. Edinburgh Tru5tees' Report Year ended 31 December 2024 The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. The financial statements have been prepared in accordance with the accountin8 policie5 set out on pages 15 and 16 and comply with the General Assembly Regulations for Congregational Flnance, the Charities and Trustee Investment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amendedl and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accor(lance with the Financial Reporting Standard IFRS1021 applicable In the UK and Republic of Ireland. Objertlves and Activities The Church of Scotland is Trinltarian in doctrine, Reformed in tradition and Presbyterian in governance. 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 brlng 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 bodie5 in Scotland and beyond. 1.1 Parish Mlnlstry Actlvltles: Worshlp Serv1￿ We hold services of Worship every Sunday Morning anij Evening. Morning Services have between 100 to 150 adults attending weekly. Evening Services have 30 - 75 attending on average. We seek to make people feel welcome and have a dedicated Welcome Team to facilitate this. In addition, our services are not formal nor are they rigid in pattern. Visitors often comment on feeling the comfort, warmth and peace when visiting us. The preachin8 15 normally led by the Parish Minister with contributions from the Ministry Team including our Ordained Local Minister IOLMland our Candidate for Mir*i5try who joined in September 2024. The Ministry Team is occasionally augrnented by a small team of others from within the congregation who have a gifting and experience in preaching and teaching. We also give opportunitie5 to preach to those seeking to explore a calling into ministry of word and sacrament. Members of the Congregation read the Scripture during the Service. We have approximately 20 musicians and audio-visual team members who contrlbute to the worshipplng life of the congreEation who play and serve on a rotational basis and several Praise Leader5 who gather to plan worship and learn new songs to be introduced. Services also include the opportunity for members to share good news stories about the many ministries in the church and community. Holy Commur¢ion is celebrated 4 tlmes a year in the morning worship and every month in the evening worship. Pastoral Care The Minister and the OLM offer parlsh funerals and there is no charge for this service. Some of the Elders assist the Minister and OLM with hospital and home visits in agreement with the minister and communion is offered to the housebound. Members of the ministry team have supported a number of those with acute or lon8-term illnes5 throughout 2024. Prayer and practical 5UPPOrt are provided by members of the congregation to those in need and struggling. A meal train service 15 offered by members of the congregation when people come out of h05Pltal, for new mums and those in need of extra support. Members of the Ministry Team are trained in pastoral care to support those who suffer from Dementia and their families. There is a support group for those who have been widowed. *rfIyp4•8Qll￿ Tr￿M?￿v YMrEwJT4JI D￿￿￿rI¥l4 2¢2 PRAYER Prayer is an important part of every area of our church life and along with the core prophetic group of Iron Sharpening on Iron. We encourage our members to be part of our Prophetic Prayer Ministry. The Leadership team. elders and many in the congregation meet regularly in small groups, including prayer triplets and house groups praying for church. community and nation. There are specific prayer meetin85 for the work of CAP, the Persecuted Church and prayin8 for family members who do not yet know Christ. We have a team of mature intercessors who pray confidentially for members. families and friends who may be facing difficult circumstances In their lives. Thi5 team is available to pray with any of the congregation after services artrd give the opportunity for the sharing of a prophetic word from the Lord. We have a weekly congregational prayer meeting that includes prayer, worship at)d prophetic and scriptural ministry. OLtr team of trained interce5sor5 prays within the services. particularly in the evet)ing. We have times of open congregational prayer, welcoming contribution5 from all, including children and parents. We are encouraged to See informal prayer between members after servlces happening naturally. Prayer mlnistry trainlng and prayer for speciflc events take place regularly during the year. We are planning further prayer training in 2025 to encourage even more people to be involved in public prayer. Prophetit prayer ministry will be part of our congregational weekend away every two years. Our desire is indeed to be that House of Prayer that Jesus speaks of in Matthew 21'.13. Youth Activltles In 2022 we launched "Fuel" _ a Friday afternoon club for secondary school pupils. In the last two years, Fuel has become one of our main weekly youth events at Holy Trinity. This is an open space for young people in Sl to S6 to have a free warm lunch and spend time with their peers. with a range of artivities on offer including computer games. films and crafts. The free ILtnch is provided by the Bridge Cafe and Fuel is run by the youth worker, children's worker and another volunteer. It has good attendance from a group of young people from the community and local high schools. Fuel enables the building of relationships between church members and young people from our commLtnity. For many of these young people, they discover God's love and find a bridge between community and church. Thursday Club is our other weekly youth event. It is a warm and welcomlng space on a Thursday evening for youn8 people to come and socialise together. We have a variety of attivities on offer, with an informal introduction to thlngs of faith and encouragement to find out more. Thursday Club 15 run by the youth worker and a team of committed volunteers. This year has had a steady stream of young people from the local community along with young people from the chyrch. This year we partnered wlth Christians in Sport who ran a "Celebration of Sports" night for our young people. This has been a great opportunity to reach out to young people in a fresh way. The young people attended Magnitude Festival in 2024, a weeklong residential youth camp with the youth worker in the summer. Five more young people vi51ted for the day with the children's worker, and they are keen to join for the weeklong camp in 2025. At the beginning of 2024 the youth worker ran a Vouth Alpha Course that ran alongside the adult Alpha Course for a meal and had their own youth stream of discussion and material. This was Y¢￿￿￿}1 Pagtj attended by many of the young people who attended mid-week youth groups. We are looking forward to a newly released Alpha Youth CoL¢rse in 2025. Schools A small drop-in setvice in the high school canteen takes place three days a week to support vulnerable pupils during their ILbnch break. The Youth Worker maintait)s communication with the school leadership team to discuss ways they and the Young People's Ministry Team Leader can provide support to staff and pupils in the High school. This year we have developed a work experience partnership with the High School. Senior pupils have been given placements at the Brid8e Cafe at Holy Trinity where they learn essential skills for working in a Cafe. Many of the young people from drop-ln have also joined Thursday Club, Fuel and Alpha groups. We r4Jn a weekly lunthtime Scripture Union ISUI group in one of the local primary schools. This is currently led by the children's worker, a volunteer from the local Baptist church and a church volunteer. It has been well attended by the P6 and P7 cla55es this year with over 50 children having been at the group at some point, with groups slzes between 15-30 on average. Last spring we took some of the primary school SU group on a residential weekend that was tailored to young people wlthout a church background and this was a succe55. Plans are underway to invite the current P6 and 7 young people to two different camps in March and June 2025. The church recently gifted the local high school a £l,ICiJ raised by the Harvest offerin85. This was to allow care-experienced young people to attend residential camps offered by the school. The link between local schools and the Foodbank at Holy Trinity has continued thls year. We provide breakfast food5 in every classroom for any children arriving at School hungry and provide snacks for break times for those children who don't have one. Two primary schools are currently receivinE these breakfast foods. and another primary school has received occasional supplies to boost their own food bank. The Young People's Ministry Team Leader help5 at the local primary school's own foodbank every Friday. This helps build good relationships with school staff and families in the community. This has opened other requests of 5LlPPOrt from the school - maintaining the school library and helping wlth Christmas events. Early years communtty support A Play Café takes place in the church café area every Monday morning during school term time for two hours. This is a free session open to children aged 0 - 4 years old and their parents or carer5. Free breakfast and hot drinks are provided for adults and free snack for the children. There are craft and sensory artivities Wlth toy5 and Bames on offer eoch week. The morning end5 With a short story and rhyme time. The play café is well attended by local families and the team runs one off events at various points in the year e.g. Christmas party, Llght party* Easter event. The Play Café is run by the children'5 worker and a small team of volunteers from the church congregation. Iron Sharpen5 Iron Iron Sharpens Iron is a group who focu5 on prophetSc ministry. We continue to grow both In number and in spiritual development. Many of this group are also involved in other ministries within the church. We seek to share God's heart with those we minister to, be it in the church or in the marketplace. It has been encouraging to hear many testimonies of how God has given opportunities for this to happen. We know thi5 can only happen as we spend time in His presence, the prophetic is so much more than just sharing a prophetic word. Pa8t I Our prayer Is that many lives wlll encounter God's heart for them, He will continue to enable us to use the gifts that He has given, and most importantly. as we know Him, we can make Him known. Dlsclpleshlp/MIs5ional Communltles In 2024, our discipleship model continued to support Holy Trinity to live out the Christian life. We have an intentional focus on discipleship year by year as the church grows. Starting from the 'one to ones, and 'mentoring'* through'triplet5', 'house groups, 'community groups,. women's and men's gatherlngs, discipling is taking place. We have around half a dozen housegroup5 that meet fortnightly. Every year there has been a new group made up from those who have been attending our Alpha course, and Alpha 2024 attendees were sufficient to form their own group. Events have proved popular and helpful in different ways including linking together some who attend eitherjust the morning or evening service. Among themes covered, groups have been working through the series on 'Moving into Mission. as prompt to outreach alongside the church sermon series on the Acts of the Apostles. One key moment in Church was the RT Kendall sermon on forgiveness when many responded to the call to a life-time of forgivingi and this has been explored by group5 as a fundamental starting point. Alpha 24 Alpha is a key outreach activity in our annual calendar. We are thankful for the service of many teams who work together- cooking, leadin& welcoming, organisin& to make Alpha evenin8S effective, week b¥ week. There were new people attending church in late 2023 who became part of Alpha 24. The opening night of Alpha 24 Saw a packed out cafe for the eveF)ing meal, with literally every seat taken. In 2023 the prophecy given for HT by Isabel Skulason said the Lord would be fetching people to us with many. and different complex needs, and sure enough, we began to see this in thurch 6eneralEy and especially at Alpha. From the start, we were joined by individuals with a broad range of Sssues, and as with all outreach. It was slmply our part to love each one as Jesus does. Alpho 24 attendees came from all levels of Christian and non-christian experience, yet all went on to know God's tfansforming work. Those who had made earlier professions of faith grew in their discipleship. There h3ve been steps forward, and some steps backward. but there is no doubt this year has seen precious people taking key steps on their journey with the Lord through attending Alpha. Pagt5 1.2 Communlty Activitles: Foodbank The Crisi5 Foodbank opened every Tuesday afternoon in 2024 to serve the local community as is our normal practice. The Crisis Foodbank provide5 food-aid without the need for an initial referral, in order to be that point of emergency help. Two days worth of balanced crisis support food-aid is available, along with signposting to source5 of help to address the underlying situations precipitating the crisi5. The Crisis Foodbank is also able to help with emergency household cost5 which are provided on a discretionary basis via our crisis fund. We set the expectations that assistsnce is for households in crisis only. It Is the alm of the foodbank to support in times of crisis, and not to become a supplement to household budgets. Consequently. conversations with clients resulting in signposting to help in areas Such as debt counselling, job seeking and benefits Optimization are intrinsic to the work of the CrSsis Foodbank. The attendance of Individual households at the foodbank is monitored in order to identify patterns of assistance sought. in which cases appropriate information and signp05tin8 relating to underlying issues and problems are offered. We believe we have learned what it takes to provide crisis foodbank support to some of the neediest in our community by aiming to ￿duce shame and embarrassment and offer a more dignified response to people'5 Sltuations so that they are valued and not judged, by creatin8 a positive environment of love and care. In order to maximize dignity, we offer clients a prepacked bag containing basic items and a selection by the client from a range of cereal, bread, fresh fruit and fresh vegetables, and fresh dairy items, and a selection of peanut btjtter or jam. In order to decrease the level of ultra-processed foods we offer and to reduce costs main course meals are cooked on the premises weekly and comprise part of the support offered. We are 3150 able to distribute pet food supplied by the Edinburgh Do8 and Cat Home- we are very pleased to offer this service as we are aware of the importance of pets to mental health in many cases. This approach allows us to manage the practicalities of large client numbers over the year, and also fetain a degree of self-selection which is which is our preferred method of operating increasing dignity and reducing waste. We have varieties of prepacked bags reflecting different sizes of household and dietary requirements such as vegetarianism and Halal compliance. In addition to these core items donors give us a variety of foodstuffs in kind which we also distrtbute. These are often Seasonal such as of gluts of produce and Christmas foods. At Christma5, each client household received ingredients for a Christmas meal. In addition, thank5 to generous In-kind donations from various organizations and individuals households were offered a choice from a range of toys and gifts for household members aged 18 and under. along with associated wrapping items. The reason for new cllents using the service includes10ss of employment, issues with beneftt payments, unexpected expenses, and individuals in low paid employment'needing help because I don't get paid till next week., During 2024 we have refreshed and updated our information gathering systems, so are now able to provide the followin8 information for this year. In 2024 we gave 2606 instances of household support to 385 different households. and distributed total of over 41,000 meal$12023.. 51.0001. 2023 had included the Cost of living crisis and resulted in a great deal of demand for Crisis Foodbank support- as the wider benefits and other support YurEthJI Do£oxhorlb14 PA8t 6 Systems adjust to these increased costs thankfully the requirement for Crisis Foodbank support has dropped somewhat in 2024. Our emphasis on Crisis Support was effective in that out of 385 households 5UPPOrted 247 visited the Crisis Foodbank five or less times in the year li.e. 64%), another 76 visited the Crisis Foodbank between six and fifteen times131%1, we do however have a number of hoLtseholds which we support on a more regular basis- in these cases there are usually additional contributary factors. often health related -we 5UPPOrted 16 households 26 or more times during the year {i.e 7%). All donations dirertly into our Crlsls Foodbank restricted reserve are used entirely for food costs. In the year ended 31 December 2024 our Crisis Foodbank income from all sources was £23,75812023- £28.9131, the Crisis Foodbank expenditure lentirely food costs) was £24,21712023.' £33.677}. Thus in the year ended 31 December 2024 the Crisis Foodbank ran at a small deficit of £45912023..deficit £5,3251. The Crlsis Foodbank is entirely funded by donations from the Congregation and outside individuals, churches, charltable organisations, and companies who have made generous donations to the work. The Crisis Foodbank could not operate without the immense support it receives from its team of over 30 volunteer5. We thank them all wholeheartedly. The 8rfdge Communlty Café The aim of the Community Café is to provide a service to the ommunity as charitable artivity as part of the mission of the charity, and thus aims to break even financially. The Bridge Community Café is not an income generating activity for the wider organisation. The café opens on Wedne5day5 to Fridays from 10a.m. to 1.30p.m. and is a frientlly welcoming and supportlve place where people in the local community tan meet and enjoy good food at affordable prices. The cafe provides a relaxed welcoming social space for the commLFnity, and in the colder months arts as a warm space during extended hours whilst the café team set up, with hot drink5 and toast available during this time. Volunteers are on hand to engage with the customers and, if helpful, signpost to other services both within this organization and in the wider community. We can seat forty-four in the café, and in an average week would welcome over one hundred different customer5. During 2024 we have had a renewed focus on healthy eating,. we have participated in the Eating Out Eating Well pilot scheme run by Public Health Scotland. In the year ended 31 December 2024 the café running bank account had lodgments from all sources of £15,816 and outgoings of £14,826, resulting in a surplus of £990. The café is staffed predominately by volunteer5, we currently have 35 Volunteers who are engaged in the café in various roles on a weekly basis. Our volunteers are diverse, and many find that the structure and social element of volunteering is of great importance to them. Others find that over time they increase their ski115 in areas such as customer service, cooking, understanding of nutritlon, and administration. Some have moved on to paid employment after a successful period of volunteering. Cafe Volunteers enjoy relaxed, informal, on the job trainin& and have opportL(nities for more formal training leading to food hygiene certificate5. Our volunteers become aware of us by various means, some come from the church congregation, but an equal or greater number are from the wlder community. We thank all of our volunteers for their work and dedication to helping the community. VWEV￿3] P*¢e 7 DLtring the year we have run events in the café supporting Marie Curie, Macrnillan, and BBC Children in Need- in these cases donating the full sales price of various café items to the relevant charity. Our café plays host to a diverse range of customers. We on a weekly basis have lot31 walking groups, social groups, craft groups, book clubs and job seekers support groups and groups of teenagers eating together in the café. We also welcome a significant numbef of single people visiting regularly particularly men- who enjoy the food. and the company. The majority of our customer5 pay our full Ibreak-evenl prlce. but those who have been Identified as being in financial need via the Crisis Foodbank receive a free meal, in addition to the free soup and free frult avaSlable to all customers. When running fully staffed we have a part-time Café Manager and part-time cook in the café. However, as is the case in the wider community we have found it difficult to recruit and retain in these hospitality role5. We are thankful for our cook (who had previously been a café volunteer) and who has developed in her skills and continues to make great progress in the supported environment of the café, who has been a valued consisterlt member of the team throughout the vear. We started 2024 in a recruitment process for Café Manager, and again at the end of 2024 are recruiting to this role, having had a very thoroLtgh café review prior to taklng this action. Brldge Counselllng BridEe Counselling Service has been blessed throughout 2024 to continue delivery of counselling to adults in our community and beyond. The numbers below indicate that people are benefiting from the Counselling service. 394 one to one client consultations have taken place from Januory to December 2024. 6 qualified Christian counsellors and I student counsellor delivered the service on a voluntary basis over 48 weeks of the year. The number of clients being seen has increased to 41 individua15 ranging in age from 17- 70+. The average number ot sessions completed by each client is 12. There have been several changes in personnel, and we've been blessed to recruit new volunteer counsellors and welcomers. We are so grateful for the faithful service of volunteer counsellor5 over many years. The management of these changes occupied a significant amount of administration hours. This increase was offset temporarily by a placement of one of the ministry team for 3 hour5 a week which was greatly appreciated. We have a rising number of people self-referring or being referred by health professionals to the service. Many live in the Westef Hailes community or have connectio￿5 with Holy Trirsity- While new coun5ellors were being recruited, and recognising the complexity of need in some clients, the waiting list was closed to new clients from April to August. During this time, we carefully allocated clients on the existin8 waiting115t to counsellors ?￿ordIng to their level of experience. All the volunteer counsellors worked hard and faithfully throughout the year. They were diligent in completing a statutory number of hours of CPD and continue to invest in thelr learning. Integration with other Holy Trinity ministries continues to benefit clients. Thi5 includes cross- ferrals from C4P and Foodbank, consultation with Safeguarding Service, and the uptake of invitations to clients to attend Sunday services at Holy Trinity. Co-operation with Cotjnselling services in our community and local NHS provider5 continues. We are grateful for the financlal support the Counselling servlce recelves from Holy Trinitvs congregation and other supportive local churches. We continue to be encouraged by the positive shift in many clients, situations and pray God will enable sustained transforrnation. This is based on the foundation of prayer and practical support provided by the congregation and especially the Support Group of elders who meet regularly to pray Tt4vE4ffiRop• Vt*rWJJ iknr**r242 ge8 and encourage. Chrlstlans Agalnst Poverty 2024 CAP is our ministry to help people in our commLsnity and surrounding area who find themselves in debt and struggling financially. Our CAP service in 2024 incorporates both a Debt Centre which meet5 people struggling with debt in their homes and a Job Club Service. We employ 3 Debt Centre manager, three Debt Coaches and have one volunteer debt coach. Alongside the CAP Job Club Manager, we run a weekly drop-in service that has expanded over the past year and now incorporates a lunch in the Church Café. This has been a significant success and the new Drop In facility established last year is working well. The Job Club Manager has recently stepped down from her role and we are currently advertising for a replacement. Clients have received help with Cv's, job searching and interview skills. We have maintained a regular presence in the Job Cerstre Plus, establishing a good relationship with the Job Centre work coaches. They now seek our advice for access to grants in addition to referring clients needing debt help. 36 clients were referred to us by the Job Centre Plus. Our CAP service has a presence in the Food Bank at Holy Trinity Church. We are developing strong friendships with other churches and liaising with their mission OLttreach to have a coordinated approach. We have entered a partnership with Kirkliston Parish Church to establish a CAP drop-in there through our Debt Centre manager and one of the new Debt Coaches. The number of debt clients has increased in 2024. 40 new peoplelcouples become clients in 2024 and 3 are on the waiting list. 43 Clients artively engaged with the service, and we celebrated 8 clients going debt free. Debt repayment plans have been set in place for 14 clients. This is testimony to the dedication and hard work of the staff team and volunteers. The depth and quality of relationships has continued to be excellent. CAP shares in the outreach with the other core community services that are offered by Holy Trinity. We are working well wlth the Bridge Community Café. They have referred café contacts to our CAP service. We have 3 Special relationship with the 8ridge Counselling service and refer clients in both directions. In De￿Mber. we had a CAP Christmas meal for all the clients and volunteers, the Gospel was shared and all clients received generous help and support through the Christmas period. Our CAP work in Prison5 has continued to develop with HMP Edinburgh. CAP Scotland and the Scottish Prison Service has begun to recoEnise and fund part of the work. In addition to CAP'S Debt Help we link with another charity, Junction 42. out of Stenhouse Baptist Church $0 that we can continue the relationship with clients on their release. We had 55 referra15 to our prison debt service of which 17 became clients. 7 are on the waiting Ilst and 12 clients became debt free. We are grateful to the Benefact Trust, members of Holy Trinivs cong￿gation. Kirkli5ton Parish Church, other individua15 and Trusts who are providing financial support to maintain this servlce. Our CAP service is an expression of God's heart for the poor arid VLFlnerable, and we continue to hold a prayer meeting every other week. We are 8ratefLEI for to the congregation of Holy Trinity and volunteer5 for the ongoing support for this service. Rwanda partnershlp Holy Trinity has had a partnershlp over many years with the Living Church In Rwanda. During 2024 a missioll team from Holy Trinity visited Bishop Paul and the Living Church. Early in the year we procured and installed live streamlng equipment to the church in Rwanda. The team attended a leaders Conference in Kigali and ministered to rural congregations in the North of the country. Y44YEOd JI lli4YqlKrlQ21 Pggt9 Over the last two year5 we recognised that Living Church in Rwanda needed to find a reliable vehicle that was able to cope with the difficult terrain to reach the many small congregations in the North of the COLTrntry. In 2023 we raised funds to go towards purchasing 3 4-wheel drive vehicle but were still short of what was needed. In 2024, we completed our fundraising and were able to donate £26,000 to purchase a Toyota Land CrLFi5er that was a few years old, bL¢t with a very low mileage. Our mission trip in the summer of 2024 had the pleasure of seeing the new vehicle used to visit the many small congregation5 in the North of Rwanda. In the summer of 2024, the Rwanda government shut down many churches in Rwanda, prlmarily on health and safety grounds, due to the poor conditions of the buildings. Our partners were affected like other denominations. The two maln churches in Kigali ￿MaIned open. However, all the churches in the north had to c105e. Restorative work has been underway over the last few months. It Ss likelv that the largest church In the north will be reopening by the end of 2024. We are encouraging the leaders of the smaller congregations to take on Pastoral Leadership Training, that will secure attreditation to 53tisfy government requirements. PARe lfy Achievements and Performance During 2024, we have maintained our Sunday mornin8 livestream services. Data from the viewing statistics on Facebook l YouTube supported several dozen participants on livestream events with a larger number accessing the catch-up recording of the seNice afterwards. We continue to be a church that nurtLtres and send5 Qut. seeing those amongst us called and equipped to seNe in churches and ministries in other places. Holy Trinity continues to be a church that seeks to train and equSp leaders and those embarking on ministry training e.g. a Candidate for Ministry placement toward5 the end of 2024. Our church congregation has sustained itself throughosjt the year, with families and individuals from Wester Hailes and beyond connetting online with the church and where required, supported by pastoral care from our stsff team and elders. We have seen relationships and disclpleship deepet)ing over the past year. Those who visit our church and those who worship with us continue to testify to the improvement in their lives by being part of Holy Trinity. Progre55 has been made during 2024 with plans to develop the church building- see Risk No I below. Our team of paid staff is an experienced group of leaders, pastoral workers and community project workers. They have skills and experience in Christian ministry, leading our volunteer team5 and reaching out to Serve the community of Wester Hailes. This support to the community in the form of a foodbank and the CAP debt counselllng service has been in need more than ever during the lockdown restrictions. We have seen growth in the are85 of Foodbank, Debt help work, Job Club and our Community Café. We remain concerned that many people continue to require support with debt, emergency food parcels. parenting and loneliness. We a￿ passionate about making a difference within our community and will contin¢Je to seek ways to extend our work to support the community of Wester Hailes. This means initlating and developin8 way5 to enrich the lives of those around us. We continue to investigate opportunities to secure resources and funding to benefit our community. SE*&hch*￿JknSr07is*I TrvAwbRwl YurEI&éJl Flnancial Review 2024 has continued with Bood financial health. Almost all of our members are making their donatior15 via standing order from their bank. This has made our income conslstent and predlct3ble over the year. Our Total unrestricted income in 2024 increased by 8% and our expenses redijced by 2%. By the end of the year, we had an unrestricted S￿rp1￿$ of £20k. Our property expendlture Increased In 2024 with repairs being needed in the church and manse and with a significant increase in energy costs. All our community supporting projects are funded from restricted funds that are separate from the Chur¢h'5 general runnin8 expenses. OUT Foodbank has been well supported financially by local organisation5. grants, nearby churches and our own con8regation. Grants and donation5 have enabled us to maintain the work of our Counsellln8 Service, C4P Debt Service and Community Café. Our commtjnity supporting activities, (all of which are financially separated from general ministry costs) were fully funded over the yeai and have continued to provlde support to Wester Hailes throughout the entire period. Many local organisations provided practical and financial support to our foodbank. The principal source of income for the charity is donation5, which account for over 70% of total income. The remainder comes from external supporters and trusts who contribute towards our Foodbank, Community Café, Counselling and Christians Against Poverty ICAPI projects. The charitvs total income fell to £380,70012023.. £407,236) and total expenditure rose to £388,67812023.. £340,413). The total funds held by the Charity decreased by £7.97812023'. increased by £66,8231 to £280.293 at the year*nd12023.' £288,271). We have been aware for some year5 that our building Is constralning our ability to grow in the areas most important to us. For otsr work to 5UPPOrt the young people of Wester Hailes, for our conimunity projects- foodbank and Cafe and for our week by week faith-based activities. the limitations of available Space in our 1972 building is a real concern. IVS also becoming more expensive to maintain as each year goes by. Funds held by the Church of Scotland General Trustees are set aside on deposlt and In medlum term income and growth investments and can be applied for to Spend on future property needs. In 2024 there was £170,44412023.- £161,889) in this fund (see appendixl. Our unrestricted current assets are hlgher than in 2023 at £91,61012023.. £80,2571. The Trustees consider that the buffer of the property Investment5 Portfolio w04Jld allow us to deal wlth any large or unexpected building expenses and property repairs. The Trustees are grateful to many members of the congre@ation who have made one-off donations gr have increased their donètlons during 2024. This has allowed both the general ministry of Holy Trinity and its community 5UPPOrting attivities to develop and plan ahead for the comlng years. e12 Investment Pollcy and Performance Holy Trlntty has consolidated Fabric fund investments, held on our behalf by the General Trustees, at market value of £170,44412023'. £161,889?. The deposlts an¢J the balance of the investments comprise a longer- term investment portfolio held against future, as yet unidentlfled buildin8 and property needs. The portfolio is structured wlth the aim of providing income and the prospect of capital growth in the medium term. s¢*d￿(￿r￿mIs0tl$13 P4¥e 13 Rlsk Management The followin8 r15k5 are relevant at the end of 2024: Risk No I: 8ulldlng Facllltles unsultable to sustain Krowth ol minlstrles and communlty artivltle5. Whilst the current Church bullding ha$ Served the needs of ministry up until now, there is a recognition of several pressures on its ongoing operation. Maintenance needs and the growth of current and future community OL¢treach projects and ministries lead us to conclude the current infrastructure is not stjitable looklng ahead. In recent years work has been completed to replace three heatin8 Systems, provide updated 3udlo-vi5ual facilities and cameras to stream Servi￿$. In the year5 ahead, more work will be necessary wSthln the exlstirig buildin& requiring investment of resources to resolve. Miti8ation: During 2024, Holy Trinity has completed a feasibility study in connectlon wlth the development of the turrent church building. At time of wrlting, Holy Trinlty has received approval from the Presbytery and General Trustees to proceed to the RIBA stage 3 ar¢hitecYs drawin8 Stage of the project. The development of the chyrth building has been termed the Sycamore projert and the architect's assessment and report are due mid-2025. It is acknowledged that this Is a long-term project, but the resulting building will allow for the development of current and fLtture minlstrSes. Rlsk No 2: Agelng leadershlp 8roup. If most of the church leadership are aged 50 and above, over time this will become an a8ein8 leadership group which lacks the energy to ad8pt to the new challenges we fate. Mltl8atlon: The Minister and Kirk Session are aware of the Importance of 5L¢ccession plannlng in relation to key roles and mlnlstrie5 Wlthln Holy Trinity. Several younger members of Holy Trinity have taken on new leadership roles in 2024. We will prayerfully seek to identify and train up the next generation of leaders within the church and maintaltt a watching brief in this matter. P*8¢ 14 Reserves Pollcy. The charity trustees have considered the reserves required and have taken into account their cvrrent and future liabilitie5. It is the Tru5tee5 policy to hold reserves of approximately three month5 unrestrlcted expendlture Including designated funds. At the year eftd the Church held unrestricted funds of £105,64912023= £85,937) made up of cash and assets. The unrestricted current assets were £91,610 12023.. £80,257). At the end of Dec 2024, there was a total of £105.649 of unrestricted funds, With £55,C(10 of this designated for Future Ministry staffing needs. The remainin8 £50,649 15 mofe than woijld be needed to achieve three months of general expenditure as unrestricted reserves. The Tnjstees have agreed that any surplus In unrestrlcted reserves wlll allow us to support CAP or other restricted activities in 2025. Durln8 2018 the congregation completed the sale of a manse, the proceed5 of which allowed a property fund to be set up and held by the Church of Scotland General Trustees on behalf of the congregation. This fund, while not in the form of cash reserves, can be called upon as needed for major property work. A future buildings feasibility study was completed in 2024 and further expenses from this fund to enable de51gn work will be undertaken In 2025. The Trustees do wish to maintain three months of reserves. They conslder that the combination of cash reserves togethei with the property fund held by the General Trustees provides a sufficient btjffer a8alnst Short term unexpected expenses. The Church also held £174,64412023.' £202,334) of restricted fund5, which have been provided for the purp05e5 specified in Note 15. 5rthhhChwkyT4IEC411562 Page IS Structure. Governance and Management The congre8ation 15 a registered charity, r*umber SC 012562 and is adminlstered in accordance with the terms of the Model Deed of Constitution and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. The Church reviewed and agreed it5 Constitution during 2022. Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elder5 of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Sesslon. Is elected by the congregation and inducted by Presbytery. The Congregational 8oard is appointed from within the tongreEation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs ofthe Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three year5 after which they must seek re-election at the next Stated Annual Meeting. The Congregational Board is Chaired by the minister and meets six times in a year. Certain responsibilities are delegated to the Finance Committee, the Property Committee and other working groups as appropriate. The Kirk Session, which meets SSX times a year. is responsible for spiritual affairs within the church. Pggt 16 Reference and Administrative Information Charity Name.. Charity Registration Number Congregation Reference Numbèr Contact address Holy Trinity Church of Scotland. Edlnbucgh SC012562 010043 The Chureh Offlce 1-2 Hailesland Place EdinbL¢rgh EH14 2SL Trustees K5rk Sesslon Con8re8atlonal Board (includes all of Kirk Session plus the followirbgl Principal Olffte Bearers Minister Ordained Local Mlnister Session Clerk Clerk to the Board Church Treasurer Inde endent Examiner Bankers Hallfax 8ank of kotland Hollis Accounting Llmlted Corstofphlne West Branch Chartered Accountants 206 St. John's Road 3 Melville Crescent, Edinbur8h Edinburgh EH12 8SH EH3 7HW VMrE￿￿Jl Pagt17 Trustees, Responslbllltles In Relatlon to the Flnancial Ststements The charty trustees are ￿Sponsible for preparing a trustees, annual report and financial statements in accordance with applicablè law and United Kingdom AccoLsntinB Standards Iunlted Kingdom Generally Accepted Accountin8 Practice). The law applicable to charities in Scotl3nd requires the charlty trustees to prepare financial statements for pach year. whlch show a true and falr vlew of the State of affairs of the charlty and of the incoming resource5 and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to- • select suitable accountin8 poltcies and then apply them Consistent￿,. observe the method and principle5 in the appllcable Charities SORP,. make Judgements and estimate5 that are reasonable and prudent,. state whether appllcable accountlng standards 3nd statements of recommended practice have been followed, subject to any departure5 disc105ed and explained in the financial statements.. prepare the financlal statements on the going concern basis unless it is Inappropriate to presume that the charity will continue In operatlonal existence. The trustees are restxjnsible for keeping proper accounting records whlch disc105e with reasonable accurzcy at any tlme the flnanclal posltlon of the charity and to enable them to ensure that the financial stateTnents comply with the Charltles and Trustee Inve5tment1Scotlandl Act 2005 and the Charities Accout)ts (Scotlandl Regulation5 2006 la5 amended). They are also responsible for safegtJardin8 thè a55ets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irre8ularitles. The trustees are responsible for the maintenance and inteErity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governSng the preparatlon and dlssemlnation of financial Statements may dlffer from le8lslatlon In other lurlsdlctlon5. Approved by the Trustees and signed on their behalf. Oate: March 2025 PAEt 18 Holy Trinity Church of Scodand, Edinburgh Independent Examiner's Report to the Trustees of Holy Trinity Church of Scotland, Edlnburgh E report on the accounts of the ch￿lty for the year ended 31 December 2024. set out on pages 20 to 30. Resp¢¢tlve responslbllitle5 of trustees and examlner The ¢harity's Tn]st¢es &r¢ rewnsible foy the preparation of the accounts in accordance with the tenns of the Chartties and Trustec Invc5tmcnt (Scotland) Act 2005 and the Charities Accounts {Scotland) Regulations 20(k5 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1 ) (a) to {c) of the Accounts Regulations does not apply. It is Iny r&8￿nsIbilIty to examkne the accounts as r¢quircd undci section 44(1) (c} of the Act and to state whether particular matters have come to my allention. Basis of independent examiner's $¢Atsment My examination is carried out in accordance with Regulation I l of the 2(H)6 Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes areview ofthe a¢counting records kept by th¢ Clwity and a Compartson of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosur￿ in the Accounts, and ge¢ks explanations from the trustees concerning any such matter8. The prDceduff$ undertaken do not provide all the evidence that would be required in an audit, atid consequently I do not express an audit opinion on the view given by the accounts. Independent ezaminer's s¢itement In the course of my examinatio￿ no matter has come to my att¢ntion which gives me reasonable cause to b¢lieve that in auy material respect the requirements.. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Aci and Regulaiion 4 of the 2006 Aecounts Regulations (as gm¢nded), and o to prepare accounls which ac¢oFd with the accounting records and ¢vmply with Regulation 8 of the 2006 Accowits Regulations {as amended) bav¢ not been met. oi 2. to which, in my opinion, attention should be drawn in ordei to enable a proper und¢rstanding of the accounts to be Teach￿. Name., Address Ilollis.l¢couniing Limiied 3 Melville Crescent Edinburgh EH3 7HW NIS(•IYAI Page 19 Holy Trinity Church of Scotland, Edfinburgh Statement of Financial Activities Year ended 31 December 2024 Unrestrleted Restricted F￿lld5 21J24 Unrestricted Restrlcted F￿ndS Funds 21123 2023 Total 2024 Tot 2023 2024 IDcome and Endowments from: Donations & legacies Charitable activiti¢s Other tradin8 activities [nvestm￿t Inconie Other 149,825 156.665 616 306,490 616 12,160 3,888 57.546 146.337 231 10.851 181,616 171 327,953 402 10,851 12,160 J,888 4.111 53,435 68,030 68,030 Tot41 IDcome 169.984 210,716 380,71M) 157,419 249.817 407236 Expettdilure on: Raising funds Charitable adivi¢ie5 Other 138,212 250.466 388,678 145263 195,150 340,413 Totsl EXpe￿dItsre 138,212 250,466 388.678 145,263 195,150 340.413 Net E￿¢ome1eXp£Mdltllre before gains losses on thve5tment$ 31,772 (39,750) (7,978) 12,156 54,667 66,823 Net gainsl{105ses) on investments io Net lTrcoMel(expendl￿re} 31.772 39,7501 (7,978) 12,156 54,667 66,82J Trdnsfers b¢tween funds 15 {12,060} E2.000 5.930 (5,930) Net movetneDt futtdfj 19,712 (27,690) (7,978) 18,086 48.737 66,823 Reco￿¢1]1&tiort of fuDds Totsi funds brought forward 85,937 202.334 288271 67,851 153.597 221,448 Total funds carried ar 15 105,649 174.644 280,293 85.937 202,334 288.271 Paee 2 Holy Trinity Church of Scotland, Edinburgh Balance Sheet At 31 December 2024 UTrrestrlcted Restrlcted Funds Funds 2024 2024 Total Funds 2024 Unrestrlcted Restrleted Funds Fttnds 2023 2023 Total Funds 2023 Note Flxed Assels Tangible Invcstsncnts Total Flxed Assets Current Agsets Debtors li Casb ￿ bank attd ill hand Total knets Lhbllitl Creditors fAlling due 12 within one ycar Trlet Current Assets Cr¢ditOT$ f411xng due after mor¢ thao QnE 14,039 14LO39 5,680 5,680 10 14,039 14.039 5,680 5,680 1,888 95250 97,1311 1.355 206,602 207,957 3,243 301.852 305,1195 4.150 88.091 92,241 4,1511 2911,425 294,575 202,334 202.334 (5528) {33,313) (3&841) (11,984) (11,984) 91,610 174,644 80,257 202,334 282591 Net Assetj 105,649 174.644 280.293 85,937 202,334 288371 The funds of the cbarlty Restrictcd tncouK funds Unrestricted FuJ)ds 174,644 105,649 202.334 85,937 Totsl charity funds 15 280,293 288,271 The accounting wjlicies and note5 at pages 22 to 30 fomi part ofthes¢ ac¢owits 411A .Loi5 The aecouDts were approved by the tn]stees 0￿..... a]id %igllcd on thcir ￿.haIr by.. P4e21 Holy Trinity Church of Seotland, Edinburgh Notes forming part of the financial statement5 for the year ended 31 December 2024 Accovntlng Polleles The principal accounting policie& which bave been applied con5lStently in the current and prioryear in dealing with items which are considered material io the aecounts aye set out below. B4sls of preparAtIo The accounts (financial statements) have been prepared under the historical c05t conv¢ntion with recognised at cost or transaction value unle&8 othenvise stated the relevant note(s) to accounts. Th¢ finaneia] statetnents have beell prepured in accordanc¢ with th¢ Statement of R￿QMMended Practice.. A£counting and Rcporting by Charilics prcpanng their a¢counts in awordance with the Financi￿ Rq)orting Standard applicable in the UK and Rcpublic of Ireland (FRS 102) issu¢d on 16 July 2014 and the Financial Reporting Stsndard applicable ill the UnÈted Kingdotn and Republic of Ireland ITrRS 102), the Charities and Trustee IDve5tllmt (Scotla1￿) Act 2(M15 and th¢ Charities A¢counts (Scotland) Regulations 2(Kb6 {as amen(kd). The charity conslitute5 a public knefit ¢ntity 85 defiJJed by FRS 102. Going Concern The trnstecs CO￿51der that there are no material uncertainiies aEout the charity's ability to continue ag a going concem. Fund aceountlng Funds are classified as either restricted filnds or unrestricted funds, defin¢d as follows. Reslrie¢edfuM¢ts are fut)ds subject io specific requirernents as to th¢ir us¢ wm'ch may be declared by the donor or with their authority or created through l¢gal pnxesses, but still within the wider objeets of the charity. Unresirietsdfunds are expendable at the discretion of the trystees in fiutherance of ihe objects of the Chority. If parts of the unrestricted funds aTe eannarked at the discretion of the trustees for & particular Pu￿05¢, they are des1￿)ated as a separate fund. This de$l￿)atIon has an administrative putpose tsnly aDd does not legally restrict the trustees, discretion to apply the fund. Income Ir￿orne is recognised when the charity has entitlemcnt to th¢ funds, any wfornwice eonditioDS attached to the item(s) of income have been met, it is probabl¢ that th¢ income will be rtteived and tbe 8mount Can be mcasured reliably. Donated Services and f•cllltles Donated professional services and thnated facilities arc recognised as income when the cljarity h&s control over the ttem, any conditioJJs associated with the donated item have be¢n met, the receipt of econornÉc benefit frvtn the usc by the charity of the item is probable and that ec(Fnomic benefit can be measured reliably. A corresponding amount is then recognised as expellditure in th¢ period of receipt. tn accordance wilh accountin8 pfdctice th¢ general volunteer litne of congregation members is not recognised. On rtrehpt, donated professional sejryices and donated facilities are r¢cognised on the basis of the valu¢ of the gift to thc charity, which is the amount the Charity would have beeD willing to pay to obtain s¢rvi¢¢s or facilities of equivalent economic ben¢fi¢ on the open market; a COTrtswnding amount is then recognised as expendi￿re in the period of rcc¢ipt. P*ge 22 Holy Trinity Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2024 AccouDtlng Polldes (contlnued) IAltre5t Re¢elvable Interest on fi]nds held on dLWSit is included when receivable and the amount ¢an b¢ mwuwd reliably by the charity. this is nonnally upoTh notifIcation of the interest paid or payable by the bank. Flx¢rt AMets Th¢ ¢harity has the right to oc¢upy and yse for its Charitable objects certain iangible fix¢d assets, in¢ludirtg th¢ Church. halls and manse. in the Church of Scotland General Tn]stees. No consideration is payable for the use of thc5e a55ets. Expthditure inCUTred on the repair and nwintcnance of thesc assets is charged a5 resources expended in th¢ Strr¢ment of Fitian¢i31 A¢tiviti¢s itk the peri(MJ in which the liability atise5. All tangible ftxed assets costing in excess of £5,000 hav￿ng a value to the Charity greaw ihan one year, other than those acquired for specific purp05&s, are capitalised. DepT￿latIon i5 provided on a straight-line basis to w]ite off the cosi or initial vfylue, less residual value. tsf tangible fixed a&%ets over their estimated usefi]I lives.. Fixtures, fjttings and office equipment Motor vehicles 5 years 5 ye4r5 Fixed asset inyestments are ststed at market value at the bal8nce sheet date. Unrealised gaEns and Ios5&8 represent the diffcrence between the market value at the be8innin8 and end of the financi￿ year or, if purchased in the year, the differ¢nce between co$1 and markd value at thc end of the year. R¢aliscd 8aitts and losses represent the dtfferenct between the proceeds on di$p0s21 and th¢ markei value at the start of the year or cost if purchased sn the year. Tax8tloo Holy Trinity Church is r¢co8nised a5 a charity for th¢ puryx)$es of appli¢8bl¢ taxatiort legislation and 15 therefore not subject to taxation on its chaTitable activiiies. The C￿lty is not regi$t¢red for VAT and resoustes expended thefffor¢ in¢lud¢ irwov¢rabl¢ input VAT. Pige 23 Holy Trlnlty Chllrch of Scotland, Edinburgh Notes forming part of the financlal statements for the year ended 31 December 2024 Unrestrleted Re%tritted Funds Funds 2024 21124 Unregtrlcted Restrfrted Funds Fllnd$ 2023 2023 Total 2024 Total 2023 l Donatlotts and Legacles Otyerings Tax r¢¢ov¢red on Gift Aic Legacies Donations 126,535 23,290 101,675 13,690 228,210 36,980 I l8,830 24,292 95.421 13,572 214,251 37.864 41.300 156.665 41.3(M) 306.490 3,215 146.337 72,623 181,616 75,838 327,953 149,825 2 Income from Charltsble aetlvltles Weddings & Funerat8 Fundraising Othei charitable aetivitics 100 616 616 616 616 131 231 171 171 302 402 3 Income from other tradlng #¢tivltles Hall h5rel Community Café 12.160 12.160 12,160 12,160 10.851 10,851 10.851 10,851 4 Investment Inc(tytt)e Ikp05kt interest 3,888 3,888 3,888 3.888 S Other Income G¢neral Trustees receipts rants from Trnstslsponsors Oth¢r income 4.111 4,111 53.435 53,435 68.030 68,030 4.111 53,435 57,546 68.030 68,030 169,984 210,716 380,700 157,419 249.817 407,236 Yry..SGeneral Fund Gift Aid Tax Refund Due
Restricted Funds Gift Aid Tax Refund Due
Other
**Creditors & Accruals**
Professional fees
Trust funding
HMRC
Pensions
Other
**12**
**11**|**2024**
**£**
1,888
1,355
-
3,243
**2024**
**£**
2,250
22,980
2,169
1,109
10,333
38,841|**2023**
**£**
2,666
1,484
-| |---|---|---| |||4,150| |||**2023**
**£**
2,130
4,417
1,980
3,457
-| |||11,984| ## **13 Analysis of Net Assets Among Funds** |Fixed Assets
Current Assets
Current Liabilities
**Net assets at 31 Dec**|**2024**
**2024**
**2024**
**2023**
**2023**
**2023**
**General**
**Restricted**
**Total**
**General**
**Restricted**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
14,039
-
14,039
5,680
-
5,680
97,138
207,957
305,095
92,241
202,334
294,575
(5,528)
(33,313)
(38,841)
(11,984)
-
(11,984)
105,649
174,644
280,293
85,937
202,334
288,271| |---|---| **Holy Trinity Church of Scotland, Edinburgh Scottish Charity No: SC012562 Year ended 31 December 2024 Page 27** Holy Trinity Church of Scotland, Edinburgh Notes forming part of the financial statemeDts for the year ended 31 December 2024 14 vol￿nteerS common with 811 congregations of the Church of Scotla[￿, the coDgr¢gation benefits from thc Contribution tnade by volunteers who giv¢ their time and taletjts willingly for the bonefit of the Church. The areas of congregational life which rely on the contribution of volunteers are maDy a[￿ varied and much of the activity would be unable to continue were it not for the Commitn￿lI shown. IDve5tmeDt Itteome Expendlture Tr*nsfers ¥AÉnn055 At 31 De¢. 15 Movements ID Fthnds 2024 Re5trirted funds Life and Work CAP CAP Job Club Youth Fund Rwanda Project Weekend Away filttd Crisis SUp[￿rt fund Benevolent fund Bridgc Couiiselling HarvcsVsp￿lal Coll'n Fabric Fund IT Project Fund Foodbank WesteT Hailes Fund Community Café Othei Restricted Atlja 84 43,343 14,250 2.242 16,554 2,225 1.890 160 13.934 3,786 (84) {46,580) (9.440) (60,3(X)) (28,250) (1.711} (1,790) (500) (14,482) 13,050) (11,982) 29.082 15,737 3,739 11.696 861 50,038 1,188 13,069 (8771 {6,(1)O) 53,759 24,968 14.547 (5601 I,(KJo 11,338) 2.375 48,800 848 12,508 736 891 E.5(K) 11.620 36,151 20,260 113) 12,873 1,500 23,758 83,740 3.250 12,079 22,003 29,969 (24,217) {15,523) (32,557) (54,0691 19,598 202.334 210,716 1250,466) 12,060 174.644 Unrestrlctsd funds DeSI￿ated funds.. Futur¢ Ministry Fund Café Fund General Fut 55,000 (11.060) 156,0(M)) (12,060) 55.(XM) 11,060 158,924 1138,212) 169,984 (138.212) 380,700 (388.6781 85,937 85,937 50.649 105,649 Total funds 2024 288,271 280,293 Psge 28 Holy Trinity Church of Scotland, Edinburgh Notes forming part of the financi81 statements for the year ended 31 December 2024 IS Movements Funds (eontlnthed) At l Jan. IDvestment Ineotkne ￿pendIture Tr&Dsfer$ g*illAts55 At JI Dec. 2023 comp*rAtlve Restrlcted funds Lite and Work CAP CAP Job Club Youth Trund Rwanda Proj¢ct Lendn"ck Muir fuDd Crisis Support tund Benevolent fuDd Bridge CouDsellin8 Harvesuspecial Coll Fabric Fund rr Project Fut Foodbat]k Wc5ter Hailes Fund Commwjity Café Other Re5trÉcted 84 42,737 21,100 2,325 13.143 8.528 33.286 (84) (35,187) (10,189) (51,489) 11,460} (6.674) 11.806) {1001 (13,641) (2,205) (573) 30.003 (8.471} 4,826 48,034 29.082 15.737 3.739 11.696 861 50,038 1,188 13,069 4,869 13 1993) 20.137 1,128 16,159 125 11,250 (1,579) 12,973 2.080 750 12,422} 1,446 12,873 17,404 19,517 33.985 28,913 75.725 8.013 (33.677) (18,4991 (19,5661 (561) (54,740) 7.537 12,079 22,1)03 29,969 Uttrestrteted fullds DcsignaÈed Café fi]Dd General fund 10,651 146.768 (145.263} {10,651) 16,581 67,851 85.937 Tot41 t'unds 2023 Pur o$e5 of Restricted Funds Lile And Work Fund: This is money rtteived from con8re8ation members receiving monthly copies of the magazine. CAP (Chri5t1#115 Against Poverty) Proj¢ets: This irt¢luded a Debt advice centre and a Job Club. There are more than a doz¢n volurtteels who work with the CAP centre nw)ager to support the work of the CAP centre and its clients. In 2023 thc Job Club was moved to a Sepa￿te rcslrieted fund. CAP (Chri$tian5 Agxin$t Poverty) Job Club: This fund supports ihe work of the CAP Job Club. Youtb Mlnlstry Fund: Thi5 5S to cover all salary costs at￿1 operating expenses a&sociafed with Holy Trinity's Children. Youth and Schools work. Cif¢lFoodb4nk Leader: This fimd was in¢orporat¢d In￿ the Wester Haile5 fun(L attd the 2023 comparative for the Wesier Hailes fi￿d now sncludes this. The fund was ￿llY spent in 2024. RMHnd8 Project- Holy Trinity has had link5 with churche$ iii Rwanda for many years. This fund supporL8 pastor5 and Churchcs in Rwanda. Weekend Aw4y-{foTmerly Lendrick Muir fimdl funds set asidc for a congregational family weekend away. Crtsls Support Fund- Thi5 fund comprises cri8is.suppon which may be provided via Holy Trinity Foodbank, attd the work of th¢ Bridge Community Café. and in¢lude5 fo￿ specific hOUsd￿1d needs, Clothing, and the provision for childrens experts¢s. Additionally it can be llsed for fisture colnmunity facing initlatives. Page 29 Holy Trfinlty Church of Scotland, Edinburgh Notes forming part of the financial statements for the year ended 31 December 2024 15 Movements ID Funds (continued) ses of Restricted Funds continued Benevolent Fund: This fiuKt is used ai the dL8¢retion of the Minis￿r$ for people irl need. Brldge Counselllog: This is o counselling service run by a part time ma]]ager who oversee5 the work of several volut)*ers who are trained arkt accrediicd psychological counsellors. The ge￿ie¢ is offered 10 people in the ¢ornmunity of Wester Hailes without charg¢. The fi￿d fOV¢TS the cost of maintsining professional a¢c]Yditations,development matcrials and one p2rt-iime manag¢Vs salary expense5. H*rv£sUSpe¢lAI Colltctlon: This fund holds tnonies donated through special collectio￿. Fabric Fund: This fund is for fabric r¢pairs and maintenance. IT Project Fund: This fimd xs for donations gtven for spe£ifi¢ IT attd AV projects. FoodbA4k.. Food parcels arE given to those in need in our community. This service is staffed by around 20 volun*ers. Wester H8ll¢5 Fynd: This resthcted fvnd is tssed at the diseretion of the Trust¢¢s to support projects which darectly benefit the community of Wesler Hailes. During the year. the F'und has supported Fwdbank, Foddbank & Cafe Leader and Youth salary cost$ 8nd contributed towwds our Youth and Schools work in Wesler Hail¢$. Comrnunity Café: Thc Café fi]nd pays for the purchase of f(KMI and this is g¢n¢rnlly replenish￿ by incojnc from the sale of food. Any surpluses generated are used for replaccment of C8fé cquipm¢nt athd 2 ¢ontribution ttswaid5 the cook's salary. Café Manager $31ary Costs are Covered by charitable trust funding. Other r¢strl¢t¢d funds: Thi5 fvnd rcpresents monies donated for o specific purpose. restricted F Dd5 Deslgn*ted Cafe Fund: Cafe sal¢s arc allocated to this fun(L and are th¢n transf¢rTed to Cafe restricted fi￿d$ ¢a¢h yw. Designated Future Ministy Fund: this fund has been set asid¢ for the future minislry of the Church. GeDer*l fund: This is the n)aiFJ fund used for the day to day running of the Church. 16 Collecdons for Thlrd Partles 2024 2023 T&ir Fund Rwanda Mi&sion Wester Hailcs High School Primary SU camps Peoples Mission Support Clovenstone Prinwy sch￿)1 1,950 16,553 I,11)o ,103 1,103 2.206 20,303 Page 30 Appendix I FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 21123 CAPITAL A Consolldated Fabrfe Fund (C#p Credit Balanccs held at 31 December at cost 156.320 156,320 Mark¢t value of Balances at 31 Decetnber Totsl Market Value of Cap OI) 170.444 161.889 VEfiuE ACCOUNT Creth"t Balance at 31 D¢¢¢mber 14.656 12.433 PORARY ACC UNT Credit BalaDce at 31 Dw¢mber |**Appendix 2 - 2024 Café Running costs summary***|**Appendix 2 - 2024 Café Running costs summary***|||||| |---|---|---|---|---|---|---| |||||||| |||||||| |||||||| ||**2024**|**2024**|**2024**|||| |||||||| |**1/1/24 Opening Balance**|||**£1,274**|||| |||||||| |**Income**||||||| |**Income from Café Sales**|11,278|||||| |**Transfers from CAP, Crisis, Youth for catering provided**|2,538|||||| |**Transfer from Café Salaries fund**|2,000|||||| |||||||| |**Total Income available to Café Running account**||**15,816**||||| |||||||| |**Expenditure**||||||| |**Food and materials**|11,907|||||| |**Energy Costs**|1,918|||||| |||||||| |**Total Café running costs**||**-13,826**||||| |||||||| |**Café Surplus before Salary Transfer**||1,990||||| |||||||| |**Less Transfer to Café Salaries fund**||-1,000||||| |||||||| |**Café Outturn foryear**|||**990**|||| |||||||| |**Café Running Closing Balance at 31 December**|||**£2,264**|||| |||||||| |||||||| |**Note 1:**||||||| |Café Manager and Café Cook salaries arepaid from donations andgrants to a separate Café Salaries fund.||||||| |We transfer anysurplus from the Café runningaccount togo towards the Café Salaries fund.||||||| |The majorityof the Café salaries fund comes fromgrants and sponsors donations.||||||| |||||||| |**Note 2*:**||||||| |In Note 6 of the Accounts - "Analysis of Expenditure",the sums reported for Café is the total of the Café Runningaccount||||||| |and the Café Salaries fund.||||||| |This appendixprovides a breakdown of the non salaryelements of the Café income and expense.||||||| |It shows that all theproceeds of sales in the CommunityCafé's runningaccount are transferred to the Café Salaries fund.||||||| |The Café's income is used exclusivelyto support the work of the café - reducingisolation and supportingvulnerablepeople.||||||| |None of the Café's income from sales is used forgeneral church runningcosts.||||||| |||||||| |||||||| |||||||| ## **Note 1:** Café Manager and Café Cook salaries are paid from donations and grants to a separate Café Salaries fund. We transfer any surplus from the Café running account to go towards the Café Salaries fund. The majority of the Café salaries fund comes from grants and sponsors donations. **Note 2*:** In Note 6 of the Accounts - "Analysis of Expenditure", the sums reported for Café is the total of the Café Running account and the Café Salaries fund. This appendix provides a breakdown of the non salary elements of the Café income and expense. It shows that all the proceeds of sales in the Community Café's running account are transferred to the Café Salaries fund. The Café's income is used exclusively to support the work of the café - reducing isolation and supporting vulnerable people. None of the Café's income from sales is used for general church running costs.