Broughton St Mary's Celebfatlng 200 years 7824-202A Edinburgh: Broughton St. Mary's Parish Church (Church of Scotland) Annual Report Year to 31 December 2025 Congregatlon Number 010008 Scottlsh Charlty Number SC 012642
Edinburgh= Broughton St Mary's Pash Church {Chur¢h of Scotland) Trustees, Report Year ended 31 December 2025 The Trustees presenl their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's constitution, the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment {Scollandl Aat 2005, the Charities Accounts {Scolland) Regulations 2006 {as amended) and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounls in accordan wth Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland. Objectives and activities The Church of Scotland is Trinitari8n in doclrine, Reformed in tradition and PreSberlan in polity. It exists to glorify God and lo wark for the advancemenl of Christ's Kingdom throughout the world. As 8 national church. it acknowledges a distinctive Gall and duty to bring the ordinances of religion to the people in every parish in Scotland through a territorial ministry. It Co-operates with other Churches in various ecumenical bodies in Scotland and beyond. The Church of Scotland is fully comTnitted to working with people of all faiths and no faith. The Rev Laurene Lafontsine was inducted as Minister to the congregatiori and parish by the Presbytery of Edinburgh on 2 December 2021. Broughton St. Mary's provides regular Sunday worship at 10.30am every week. A Sunday Club far children of all ages is available every Sunday moming during the latter part of worship. Services are livestreamed on the ohurch's You Tube channel. In Lent and Holy Week we have held evening services joinlly with our parish grouping partner, The New Town Church on Ash Wednesday, Maundy Thursday and Good Friday. We have in the past held services for the LGB T community which has a significant presence in our parish. We have in the past made our premises available to other congregations and regular public worship has been offered by The United Methodist Church (Zimbabwel, The Religious Society of Friends (Quakers}, and The Friends of Mary Duffy Ispirilualislsl. These services allow us to connect with local people and show how serious we are in our efforts to accept, Gare far and include the many different communities that exist within our parish. In January 2022 our sanctuary was reopened following a major refurbishment that included redecoration, inslallalion of new lighting and carpeting as well as the creation of a more flexible space allowing greater disabled access. A new audio visual system was installed which is a major improvement on the AV facilities Ihat were previously in use. The congregation holds various events through the year to engage the wider community of the p8rish in the work of Ihe Church including coffee mornings and a Christmas Fair. Social events were also be held for the congregation to create a sense of fellowship within the Church itself. In Ihe past these have included ceilidhs to celebrate the bicentenary of the opening of the church building for worship and also the induction of the minister, Rev Laurene Lafontaine. Social gatherings in the Garden Raom and manse hosted by the minister. In addition to the activities the Church organises lo assist in reaching its aims and objectives, there are other bodies that use our premises and hold activities which benefit and enrich the life and profile of the Church. These groups ar8 the Wednesday Club, Coffee and Blether, Brownie Guides, and the Rainbow Guides. The Beavers, Cubs and Scouts of the 111h
Edinburgh.. Broughton St Marfs Parish Chur¢h (Church ol Scotlandl Edinburgh North East Group are sponsored bythe Kirk Session and are affiliated lo the church and on occasion hold meetings in our premises. During the past year The congregation was saddened by the loss of a long serving trustee. Captain Dick Smith formertreasurer and much-loved elder died on 29 April 2025. Mr Colin Beck resigned as a trustee on 24 Sepiember 2Q25 following his change of address to Arran. The church premises were well used during the year. Listed below are Ihe groups that used the premises during 2025. These included professional musicians, amateur music groups, essential support ServiS, community groups, families and regulated childcare. The Action Group, Allison Stringer Violin Tuition, Callon Circle Wine Club, Cadenza Choir, Carers Choir, Drama, Kids Laid Back Choir, NewTown and Broughton Community Council, No Strings Attached Wind Band, Pitchcraft Choir, Protest in Hannony, Scottish Saxophone Academy, Scottish Chamber Orchestra Chorus, Smart Cookies After School Club, Edinburgh Recorder Ensemble, Woodcraft Folk. Soundsphere, Strangetown Theatre Group, Strangetown Comedy, Strangetown Young Wfilers, Friends of Mary Duffy. Dunedin Consort, Parental Advocaoy and Rights, United Methodisl Church, Ali Burns Songtribe Choir, Cosmic Dance, Drummond Tennis Club, Edinburgh Scottish Dancers, Aurora Ensemble, Songbirds, Edinburgh Flute Ensemble, Edinburgh Singers. Loud n Proud. Indonesian Society, Broughton Primary School. Changeworks, Drummond Place Garden Committee, City of Edinburgh Council, The Labour Party. Julie Smith {Book Launch), Scottish Chamber Orchestra FamilieslEducation, Topping & Co, Scottish Chamber Orchestra, Nicky Salmon, Edinburgh International Festival, All Year Ramblers Club, Cruachan Court Orchestra, Magnetic North. Drummond Civic Association, Edinburgh Society of Organists, Sarah Cosgrove, Standguide Training, Friends of George IV Park, Basil Paterson College, Tailor Ed, Luara MaGPherson, Fraser Kennedy, Manor Estates, Kate Lyne, Think Circus, Big Friendly Improv. Families and individuals from Ihe local colnmunity have hired the rooms to hold family gatherings and, birthday parties. Members of the congregation receive a magazine keeping them informed of church news. This is delivered in paper and electronic form. A weekly newsletter is sent to those on email. Special occasions also bring other events to the annual cycle of Broughton Sl Marys. On Easler Sunday morning we held an Easter celebration in the church at 10.30am. This service was livestreamed on You Tube. Christmas worship took place,. a Watchnight Service held at 11.30 pm on Christmas Eve. other services included Ash Wednesday on 5, March in the church. Maundy Thursday on 17th April Good Friday Service on 28th April (Al The Now Town Partsh Church). Pentecost Service on 8th May in the church.
Edinburgh.. Broughton St Mary's Parish Church (Church of S¢otlandl Service for Pride Sunday, 22nd June in the church. All Saints Sunday and remembrance of the impact of Covid_19. November in the church. Remembrance Sunday, 9th November. In the church. Christmas Tree lighting and carols, 7 December. Young people's uniformed organisations: the Rainbows and Brownie Guides met in the building during the year. The Action Group (TAG) which caters for adults from the local area with learning dfficulties use our premises. TAG had a change of strategy during 2024 when TAG decided to reduce the number of days it operated from Broughton Sl Mary's from 4 days a week to one day a week. On 30 August the congregation hosted a picnic in the Ghurch garden for the residents of Bellevue Crescent. This was well attended and enjoyed by all. A further event for the people of Bellevue CresGent was the lighting of a Christmas tree in Bellevue creSt Gardens on 7 December. This was well received and around 20 people gathered for the event despite the inclement weather. The congregation participated in Edinburgh Doors Open Day on 27 September and received visitors to the church who viewed the sanctuary and the exhibition that was prepared for the event. Musical perforrnances were also given Ihroughout the day. On 17 October the church hosted a charity organ recital by city organist, John Kitchen in honour of the late Nancy Blaik. Nancy was a driving force in the creation of Chidren's Hospices Across Scotland ICHASI Funds raised al the recital were don8ted lo CHAS and Lifecare, a charity working with those suffering from demenlia. Achievements and performance The minister and members of the Kirk Session were involved in discussions with the Presbytery Deployment Group and leaders from Stockbridge Parish Church regarding the Presbytery Plan. Discipleship.. Members of the congregation take part in the conduct of public worship through reading the Bible and leading prayers. During the year the numbers contributing to worship in this was reduced through death, illness and other reasons. Members of the congregation have participated in a Pastoral Care Group which cares for those in our worshipping community. The church livestreams its services every Sunday on the church's You Tube Channel hlt s.Ilwww. oulube.coml bstnichurch and reiVeS on average 30 views each week. The Sunday Club caters for children from age 3 years to 14 years. A rota of Sunday Club leaders operates to ensure ministry to children is maintained. The use of a rola enables leaders to attend worship regularly. The numbers of children regularly attending Sunday Club declined significantly in 2023 and so far have not recovered. Our acts of evangelism and charity Gontinued in the donation of presenls for the children of prisoners at HM Prison Edinburgh. There was an excellenl response to our request for donations. We have also contributed to the work of the North Edinburgh Northwest Foodbank by making our premises available to be a foodbank 1Sistribution ntre. We also supported the
Edinburgh.. Broughton St Mary's Parish Church {Church of Scotlandl foodbank through the donation of foodstuffs collected on the first Sunday of each month and at our Harvest Thanksgiving servi. The congregation has also raised funds for, The Royal Botanic Garden Edinburgh, Marie Curie Cancer Care, Edinburgh Food Project, Poppy Scolland, Lifecare, and Children's Hospices Across Scotland. Work with LGB Tpeople The minister is an honorary chaplain to sludents and staff at Edinburgh Universitywho identify as LGBTQ+ Work with chlldren The church's work wilh children and young people regularly includes over 2QO people with about 40 volunteers preparing and leading the work. This is facilitated by the Kirk Session sponsoring the 11th Edinburgh North East Scout Group. supporting the group financially and giving free access to our facilities when needed. The Scout Group holds activities in other locations. Broughton St Mary's also gives free ac¢ess to our facilities to the local Rainbows and Brownie Guides and donates an annual grant to assist their work. The ahurch also provides meeting rooms for children's and young people's groups such as Smart Cookies After School Club, Drama Kids, Slrangetown Theatre Group, Cosmic Dance. Broughton Primary School used the church for its Christmas services on 10 December. New Initiatives Radlcal Action Plan and Presbytery Plan. At its General Assembly in 2019 the Church of Scotland acoepted the findings of three reports recommending a reshaping of the Church. As a result, it was agreed in 2021 thal the Presbytery of Edinburgh would have to reduce its ministry posts from 78 10 48.5. A plan for the Presbytery of Edinburgh for 2022-2025 was published and after consideration by presbyters and Kirk Sessions it had been agreed that Broughton St Mary's IBSMI and 2 other congregations. {Greenside and St Andrew's and St George's West {STAGWSI) be served by 2 full time ministers of word and sacrament. It was agreed that BSM and Greenside would enter into a Union as part of a Parish Grouping including STAGWS. Once the position of STAGWS, was clearer, a Deferred Union ofthe three chL¢rches would progress. 1 FTMWS would seNe BSM and Greenside and in the shorter term 1 FTMWS would serve STAGWS. This would be reviewed when the plans for bringing STAGWS inlo the Union were further advanced. It had been envisaged that the union of BSM and Greenside would take place in the first 6 months of 2023. The Presbyterydeparted from the original plan and on 7 November approved a Basis of Union for Greenside and STAGWS and a parish grouping ofThe NewTown Church and BSM. The Presbytery introduced the possibility of a union of Broughton St Mary's and Stockbridge Parish Church. Al the request ofthe Presbytery Deployment Group, the ministerand members of Ihe Kirk Session have held informal meetings with representatives from Slockbridge Parish Church as a precursor to potential discussions regarding a union of Broughton St Mary's and stockbridge. 11 was agreed with Presbytery that Broughton St Mary's would not enter any formal discussions before April 2025. Since then further meetings with Stockbridge have taken place and bolh Stockbridge and BSM have agreed that in the event of 8 union of the 2 congregations a further a ministerial post would be needed as the size of the combined parish
Edinburgh.. Broughtcin St Marfs Parish Church Ichurch of Seollandl would be too much for one minister of word and sacrament. This view was conveyed to the Presbytery Developmenl Group. Property The Church of Scotland carried out a quinquennial property inspection of the church building and manse in April 2024. Church: A roof repair was carried out with refitting of roof tiles, replacement of lead roofing, new guttering together with maintenance of existing gutters. This work was required as a previous contractor's work was substandard had had failed to repair the leak that had occurred. New downpipes were installed at the rear of the building lo redirect overflow water that had been causing water ingress into the Garden Room. A repair was carried out to damage to the nosing on the steps of the chancel which was a Gonsequence of a Gontractor not following the architect's instructions during its instsllation. The defective lighting on the entrance path to the rear of the building was replaced. 100 newchairsforthe sanctuary were purchased for the sanctuary. These replaced the former wooden framed chairs which were in a poor state of repair. The church's CCTV system was extended and upgraded. The front steps to the church and internal flagstones in the vestibule need repointing and in some cases re-laying. Financial assistance to recover the cost of repair is being sought. Manse.. Security Sighting was installed at the manse. On the advice of Police Scotland, additional security cameras have been insta51ed at the manse. The decking at the rear of the manse was in dangerous condition due to its poor construction. and need5 attention. The decking was removed and replaced with a deck of a deferred design and construction. The roof of the outhouse requires repair following water ingress. Stafflng.. There were staff change5 during the year. Rhona Johnston left her ernployment as Bookings ManagerlAdministrator on 26 June 2025. She was replaced by Denissza Nagy on 1 July 2025. Christopher Black seNed as Organisvchoir Director beeeTr 6 July 2025 and 26 October 2025. Mr Oliviero Kelly, a student atThe University of Edinburgh was engaged as a deputy organist and choir director on 2 November 2025 and will continue in this role until he finishes his studies or until a new organist is recruited.
Edinburgh.. Broughton St Mary's Parish Church (Church of Scouandl Financial review General Fund (unrestricted) The position of the General Fund is summarised in the table below. These figures do not include transfers from other funds, refurbishment expenditure, the revaluation of the garage or investment gains and losses. 2025 shows a deficit of £20,383 from normal activities {2024 deficit of £8,586). One of the reasons for the deficit in 2025 was the reduction in the income frorn room lettings. Also, we did not receive any legacy income in 2025 (in contrast to the two previous years). These adverse impacts were mitigated by a reduction in expenses (further details of which are shown at note 6). Prior to 2024, we had a number of years of surpluses (with the éxception of 2020 and 2021 when the income generated from room lettings was impacted by the Covid-19 pandemic). Since 2022, expenses have included an annual depreciation charge of £14,448 on audio- visual equipment which comprises the vast majority of the depreciation charge shown below. The final instalment of the depreciation charge for audio visual equipment will be accounted for in 2026. General Fund 2025 change 2024 2023 2022 2021 Donations Legacies Investment income Telecoms mast rental income Income from letting halls Coffee mornings, fairs etc. Other income 30,577 3°/0 -100'/0 516 -22¥0 14,240 1°/0 82,350 -10/0 1,148 -58/0 1,693 21°/0 130,524 -141. 150,7611 29,608 31,840 12,509 4,286 658 695 1.054 14.157 15,098 15,438 15,438 91,360 79.457 70,379 26,514 2,766 1,601 1,774 1,344 1,395 601 1,405 3,414 152,453 133,577 123,459 79,647 (50,489) {36.403) 146,498) {36,863) 95,358 66,775 55,150 -.{54,834 21,811 (12,050) 15,192)__1744L 12,794 34,463 31,883 Giving to Grow Other expenses Surpluslldeficit) before depreciatlon Depreciation Surplusl(deti¢it) before -12°/o (4,287> -1650/. 16,096 6,606 30,399 15,192 15.192 revaluations (20,383) 2,436 17,947 8,586 15.207 6,619 Investment revaluations Surplusl(deficil} Fabric Fund (restncted) In 2025, Fabric Fund expenditure amounted to £48,331 which is significantly higher than normal. This included £29,537 on roof and ceiling repairs to the Church including the main roof and the Garden Room roof. In addthon, £9,954 was spent on CCTV at the Church and manse and £6,060 was spent on renewing unsafe decking at the manse. In 2024, Fabric Fund expenditure amounted to £4,137. This included expenditure at the church on interior painting and repairs to the toilet door and roof. 5t also induded expenditure on the manse including electrical work. fencing and roof repairs.
EdinburgF]'. Broughton St Nlary's Parish Church (Church of Scotlandl Other restricted funds The income in the other reslricled funds largely comprises investment income. Until March, 50°/o of the donations for Sunday morning teas and coffees was allocated to Ihe Sunday Club fund. In 2025, £1,850 was received from the North Merchiston Fund which is intended for mission purposes {i.e. ta develop work in the parishes andlor to highlight the work of the church in the local communities). This has been accounted for in the Worship & Witness fund. The outgoings ofthe Worship & Witness Fund included £100 donalions lo each ofthe Scouts, Rainbows and Brownies and Ihe costs of materials used for worship. Transactions for all of the restricted funds are summarised at note 16 of the accounts. Investment policy and performance Our policy is to make all investments through the Church of Scotland Investors Trust ("COSIT"l. During the year we held units in only the Growth Fund. The Growth Fund is very largely equily-based and is intended for long-term investment. The Income Fund is intended for medium-term investment and airns to provide immediate high income with funds invested predominantly in fixed-interest securities. 2025 2024 As at 31 DeMber, the investments had a market value of-. 71,923 110,992 During the year we eamed investment income of= 1,843 2,349 During the year we accrued realised and unrealised investment gainsl(losses) of- 5,820 9,568 £44,889 of investment were sold during 2025 to meet the cosls of the fabric expenditure described above. Details of the investments held and movemenls during the year are set out at note 10 to the accounts. Risk management Broughton St Mary's faces similar risks to many other parish churches including a congregation which does not reflect the diversity of the parish we serve, limited financial resources and 8 limited pool of volunteers. The refurbishment of the lower ground floor was completed in 2010 and now provides a consistent income which has helped alleviale the financial pressures from the long-term trends of falling donations and increasing expenses.
Edinburgh.. 8roughton St MaS Parish Church (Church of Scot18ndl The net effect of the sale of two manses and acquisition of a new manse in 2018 improved our financial position and allowed us to refurbish the ground floor of the church building including the sanctuary in 2021 and 2022. Our financial position is now more challenging. For example, it is not clear for how long the rental agreement wsth Vodafone will continue (this yields significant income but is now subject to renegoliation). Furthermore, as at December 2025 there are several fabric matters at the manse and church for which funding is not in place but which are likely to need urgent attention. More generally, our expense base has steadily increased over recent years. The Kirk Session recognised the importance of Stewardship and seek both to encourage our regular donors to increase their donations and to increase the number of regular givers. We continue to build and maintain relationships with a diverse range of bodies in our parish. These efforts enlarge and enrich our church community and help to provide a susl8inable income through both donations and payment for use of rooms. Reserves policy It is the norm81 practiGe of the Trustees lo hold unrestricted reserves equal to at least six months expenditure. The truslees deem it to be prudent to hold reserves of at least thal amount as ourfinancial position faces some UnrtaInlieS in the coming years. 2025 2024 As at 31 December, the unrestricted reserves amounted to= 69.471 87,418 These unrestricted reserves comprised." Tangible assets (AV equipment, furniture and pianos) Cash and investments etc. 23,973 45,498 69.471 33,412 54,006 87,418 As at 31 DeMber, the restricted reserves amounted to: These restricted reserves are held for fabric purposes and the other purposes specified al note 16. 45,987 82,943 Reorganisations of the restricted and endowment funds were carried out in 2014, 2017 and 2022. These reorganisations have increased unrestricted reserves. These changes give greater flexibility to allow the Congregation to pursue its Mission more effectively in response to today's needs. The 2022 reorganisation helped to fund the refurbishment ofthe sanctuary. Structure, governance and management The congregation is a registered charity, number SC 012642 and is administered in accordance with the lerms of the Deed of Constitution (Unitary Form) and is subject lo the Acts and Regulations of the General Assembly of the Church of Scotland.
Edinburgh.. Brou9hlon Si Mary's Parish Church (Church of Scotlandl Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of Ihe Church and are chosen from those members of the Church who are considered to have appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregalion and is inducted by Presbytery. As a congregation with the Deed of Constitution {Unitary Form) the Kirk Session, as well as being responsible for the spiritual affairs within the Church, also has responsibility for its property and financial affairs. The Kirk Session which meets five times a year, has appointed propety and finance teams that report directly to the Kirk Session.
Edinburgh: Broughlon St Mary's Parish Church (Church of Scotl8ndl Reference and administrative information Trustees Rev L hA Lafonlaine Mrs J. Allan, Mrc. Beck., Mrs J. Beveridge, Mr J Blaik, Miss M Braby, Mr J Brodie. Mrs E Brown, Mrs D Buckingham, Mr 5 Buckingham, Mr D. Carbpjrighl, Miss D. Chisholm, Mrs D Munro Mrs B Robertson, Mr G. Rogers, Mrs P Skrgalic, Captsin R. Srnilht, Ms E. Theurer. Mrs J. Whitfield Mr S Campbell t Captain R Smith died on 29 April 2025 'C Beck resigned 24 September 2025 Principal office bearers Minister-. Rev L M Lafontaine Session Clerk.. Mr l.R. Buckingham Congregational Treasurer.. Principal office and charity reference number 12 Bellevue Crescent, Edinburgh, EH3 6NE SC012642 Mr G. Gray Charity reference number Websites w.b$tmcmurCh.0rg.Uk www.facebook.comlbstmchurch Independent examiner Suzanne Graham FCCA Hollis Accounting Ltd 3 Melville Crescent, Edinburgh, EH3 7HW Bankers Virgin Money, 83 George Street, Edinburgh, EH2 3ES 11
Edinburgh.. Broughton St Mary's Parish Church (Church of SeA)tlandl Trustees, responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees, annual repart and financial statements in accordance with applicable law and UK Accounting Standards (UK Generally Accepted accounting Practice). The law applicable lo charities in Scotland requires the charity trustees to prepare financial slatements for each year which show a true and fair value of the state of affairs of the charity and of its incoming resources and application of resources, of the charity for th8t period. In preparing the financial statements, the Trustees are required to: select suilable accounting policies and apply them consislentSy'. obseNe the method and principles of the applicable Charities SORP- make judgements and estimates that are reasonable and prudent,, state whether applicable accounting standards of recommended practice have been followed, subject to any departLJres disclosed and explained in the financial statements. and prepare financial statements on a going concern basis unless it is inappropriate lo presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records whith disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements cornply with the Charities and Trustee (investment {Scollandl Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 las amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the Maintenan and integrity of the charity and financial information on the congregation's website. Legislation in the UK governing the pr8paration and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their behalf, l.R. Buckingham, Session Clerk Date.. 25 March 2026 12
Edinburgh". Broughtoll St Mary's Parish Church (Church of Seollandl Independent Examinerfs Report to the Trustees of Edinburgh: Broughton St. Mary's Parish Church (Church of Scotland) I report on the aGcounls of the charity for the year ended 31 December 2025 which are set out on pages 14 to 24. Respective responsibilitles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in 8ocordance with the terms of the Charities and Trustee Investmenl {Scotland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10{11(a) lo (cl of the Accounts Regulations do not apply. It is my responsibility to examine the accounts as required under section 44(11(cl of the Act and to stale whether particular matters have come to my attention. Basis of independent examiners statement My examination is carried out in accordance with Regulalion 11 of the Charities Accounts {Scollandl Regulations 2006 las 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 consideralion of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do noi provide all th8 evidence that would be required in an audil, and consequently I do not express an audit opinion on Ihe view given by the accounts. Independent examlnerfs statement In the course of my examination no malter has come to my attention 1) which gives rne reasonable cause to believe that in any material respect the requirements:_ i) to keep accounting records in accordance with Section 44{1 Ila) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and ill to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or 2} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Suzanne Graham FCCA Hollis Accounting Ltd 3 Melville Crescent, Edinburgh, EH3 7HW Date: 21 Ap ril 2026 13
Edinburgh.. BToughton St Mavs Parish Church {Church of Scollandl itatement of Financial Activities lear ended 31 December 2025 2025 2024 Unrt$triGted Ro$tricted Funds Funds Unrestrcl8d Funds Reslricled Funds Total Total Nol8 Sncome and endowmènts from: Donatioys and legacies Charitable activities Other trading activities Investment income Other income 31,870 1,548 82,350 516 14,240 8,634 40,504 1,548 82,350 1.843 14,240 43,112 3,166 91,360 658 14.157 868 43.980 3,166 91,360 2,349 14.fj57 1,327 1,691 Total income 130,524 9,961 140,485 152.453 2.559 155,012 Expenditure on- Raising funds Charitable activities 187) 1871 187) 1871 1150,8201 150,3021 1201,1221 {160,9521 15,42711166,379) 201,209 161,039 (5,427 166,466 150,907) 150,3021 Total expenditure Net income l {expenditurel before gains and losses on investmènts 120,3831 {40.3411 160.7241 (8.5861 {2,868) {11,454} Net gainslllossesl on invaslments f o 2,436 3,385 5,821 2,679 6,889 9.568 Net income I lexpenditurel 117,9471 136,9561 154,9031 15,9071 4,021 11,8861 Transfers between funds 16 Net movement in funds 117.947) 136,956) 154.9031 15.907) 4,021 11,8861 Reconciliation of funds.. Total funds brought fopNard f 6 87,418 82,943 170,361 93,325 78,922 172,247 Total fund5 carried fOard 69,471 45,987 115,458 87,418 82,943 170,361 14
Edinburgh.. Broughton St Matys Pallsh Church (Church of Scollandl Balance Sheet As at 31 December 2025 Note 2025 2024 Fixed assets Tangible assets Investments 23,973 71,923 33,412 110,992 10 95,896 144.404 Current asset5 Debtors Cash al bank and in hand 12,708 21,869 17,675 11,990 12 34,577 29,665 Liabilitles Creditors falling due wlhin one year 13 {15,0151 13,7081 Net Currént assets 19.562 25,957 Net assets 115.458 170,361 rhe funds of the Charfty Rèstricted income funds Unreslricled income funds 14. 16 16 45,987 69.471 82.943 87,418 Total funds 115,458 170,361 rhe A¢counts were approved by the Iruslees on 25 March 2026 and signed on their behalf by= G. Gray Treasurer l. R. Buckingham Session Clerk
Edinburgh.. Broughton St Mary's Parish Church (Church of Scotlandl Accounting policies The principal accounting policies, which have been applied consistently in Ihe current and preceding year in dealing with items which are considered material to the accounts, are set out below. Basis of preparation The accounts (financial statements) have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in 8ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1Q2), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS1021, the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities accounts (Scotland) Regulations 2006 {as amended). The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared under the historical cost convention with ilems reGognised at cost or transaction vaSue unless otherwise stated in the relevant note{s) to these accounts. The financial slalements have been prepared on the basis that the Charity is a going concern. The Trustees consider that there are no rnaterial uncertainties about the Charity's ability to continue as a going concern. Fund accounting Funds are classified as either restricted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of Ihe charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduG8d, but the income there from is used for the purpose defined in accordance with the objects of the charity Unrestricted funds are expendable at the discretion of the trustees in furtherarn of the objects of the charity. If parts of the unrestricted funds are earmarked al the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an admillistrative purpose only and does not legally restrict the trustees, discretion lo apply the fund. Income Income is recognised when the charity has entillement to the funds, any performance conditions attached to the item{s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised. 16
Edinburgh.. Broughton Sl Mary s P8rlsh Church IChLtrch of Scotland) Accounting policies (continued) On receipt, donated professional serVIS and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount Ihe charity would have been willing to P8y to obtain ServIS or facilities of equivalent economic benefit on the open market,. a corresponding amount is then recognised as expenditure in the persod of receipt. Interest recelvable Interest on funds held on deposit is included when re1vable and the amounl Gan be measured reliably by the charity; this is normally upon notrfication of the interest paid or payable by the bank. Fixed assets The charity has the right to occupy and use for its charitable objects Gertain tangib5e fixed assets, specifically the Church and the manse at 78 March Road, both vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as expenditure in the Slatement of Financial Activities in the period in which the liability arises. Normal expendilure is charged to the General Fund while significant repairs and improvement of fabric, fittings and equipment is met from the Fabric Fund. All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than one year, other Ihan those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:. Audio visual equipment Fixtures, fittings and Offi equipment Musical instruments 5 years 10 years 20 years Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. Taxation Broughton St Mary's Parish Church is reGognised as 8 charity for the purposes of applicable laxation legislation and is therefore not subject to taxation on its charitable activities. The harity is not registered for VAT and expendilure therefore includes irrecoverable input VAT. 17
Edinburgh.. Broughlon St Mary's Parish Church IChur¢h of Scollar>dl Ilotes forming part of the financial statements or the year ended 31 December 2025 2025 2024 Unfestricled Restricted Funds Funds Unrestriled Fund5 Resiricled Fbnds Total Total l. Oonations and legacies Freewill oflorings Gift Aided and GAYE offerings Other donations Gift Aid tax CoVer8b1e North MerGhislon Fund Listed pla¢es of worship grant scheme Congregational organisalions Legacies Other 2,413 18.429 2,992 5,743 2,413 19,429 3,330 5,743 1,850 6,698 630 2,720 18,814 2,298 5,776 2.720 18,814 2,860 5,776 338 562 1,850 6,698 306 306 150 12,509 845 630 150 12,509 845 663 1252) 411 31,870 8,634 40,504 43,112 868 43,980 Income from charitable activities Weddings and funerals Coffee momings, fairs etc. 400 1,148 400 1.148 400 2,766 400 2,766 1,548 1,548 3,166 3,166 l. Income from other trading activÈties Income from letting church hallslrooms 82,350 82.350 91.360 91.360 82,350 82.350 91,360 91.360 l. Investment income Dividends from inveslments 516 1.327 1.843 658 1,691 2,349 516 1,327 1,843 658 1,691 2,349 i Other income Transfers.. General Trustees ' 14.240 14,240 14,157 14,157 14,240 14.240 14,15'1 14,157 These transfers are presented on an accrued basis. Details of these transfers on a (zsh basis is given 8t appendix 1. 18
Edinburgh.. Broughlon St Mary's Parish Church Ichurch of Scollandl Notes formlng part of the financial stat8ments l¢ontinuedl for the year ènded 31 December 2025 Reslat8d' Restaled" Restsl8d' 2025 2024 Unrèstrlcled Restrlcted FundB Funds Unr&stri¢ted RestriGtad Funds Fullds Total Total 6. Analysis of expenditure Raising funds Offèring envelopes and card reader 187} 187) 187) 1871 87 87 87 {87 Charilable activities Giving lo Gro Presbytery dues Minister's and manse expenses Slalf salary and pension cost8 Locum minister fees and pulpit supply Fabric improvements and maintenance Cleaning fees & sijpplies and hygiene s8rvices Buildings insumnce Energy and other utilities Church Offi expenses Organists, fees ' Music and organ maintenance Events, food and outreach Depreciation Independent examination fee Other expenses 150,761) {50,761) 150,489) 0 150,4891 11.1241 11,124) (968) 1968) 15,5981 15,6431 18,5571 1362) 18,9191 128,3471 128,3471 127,933) 0 127,9331 1500) 15001 {100) 11001 16,900) 148,332) {55,232} 19,6091 14.137) 113,746) 18.1931 (8,193) 17,4131 0 17,4131 18,3221 {8,3221 18,2171 0 18,2171 116,611) (16,6111 118.325) 0 118,325) 11,856) 11.856} {1.5761 0 11,5761 1451 _-l!11-'I 12,5791 15271 {1,516) (16,096) 11,080) 18111 12.5791 14,2081 {5271 11.0161 {1,7831 12.369} 116,0961 (15.1921 11,0801 {1,0801 12.469) 13,9001 0 14,2081 0 11,0161 0 12,3691 0 115,1921 0 11,0801 19281 14.8281 12671 No18 9 11,6581 150.820 {50.3021 201,122 160,952 5,427 1166,379 Total 1150,9071 150.302) 1201,209 1161.039 15.427 1166.4661 The Giving to Grow Allocation is nel of Consolidated Stipend Fund Income of £3,20812024.. £3,255). Sijpport ¢osts have not been separately identified as the trustees consider that there is only one Charitable activity. Therefore, support costs relate wholly to that aclivily. The 2024 numbers hav8 been reststed lo rea51o¢ate £744 of deprecation on musical instrument and furniture from Other expenses to Depreciation. Organists fees exclude the salary of the employed organist which was in post for 5 months during 2025. The salary paid is included under staff salaries 2025 2024 7. Staff costs and numbers Employee salari8S Employer's pension costs Ernployews social security costs 27,619 728 27,061 872 28,347 27,93J The avera e number of em lo es durin the ear was as follows.. Ministerial support, adminislralion and building maintenance In addition the avera e number of othèr workers was as follows= Self-employed organist Self-employed cleaner Number Number 19
Edinburgh.. Bmughlon Sl Marls Parish Church (Church of Scollandl otes forming part of the financial statements Icontinuedl or the year ended 31 December 2025 Staff c05t$ and numbers Icontinuedl rhe fees paid lo the seif-employed cleaner are included in the deaning costs at note 6. rhe fees paid to regular self-employed organists and locum organists Ibul not the employed organist which was In post for )art of 20251 are included at note 6 as "Organists. lees.. 111 Church of Scotland congregations ¢ontribule lo the National Stipend Fund which bears tha cosls of all ministers, stipends and 8mployerfs contributions for national insurance, pension and housing and loan fund. linislers. stipends are paid in accordance with the national stipend scale, which is related lo years of service. -or the year under review the minimum slip8nd was £32,433 and the maximurn stipend lin the fifth and subsequent years) 39,856. o employee had employee benefits in excess of £60,00012024.' nonel- 3. Trustee remuneration and related party transactions 3uring 2025, Council lax of £3,98212024.. £4,360) was paid in respect of the manse at March Road. During 2025 £1,049 as paid lo the Minister In respect ol travel and other expenses12024.. £9851. )luart Campbell was paid £1,300 for plawng the organ12024.. £948 after becoming a Irueslea on 18 September 20241 and -. 39012024.. nil) for cleaning during the absenG8 of the usual cleaner. No other trustee was paid during 2024 or 2025. juring the year, a total of £10,66312024.. £10,335) was donated to the congregation by trustees. 3. Tangible Ilxed assets Audio visual Musical Instruments Furniture Total ost or valuation 4t end of year 4ddilions I Idisposalsl 41 end of year 4dditions I IdisFK)salsl 4t end of year 2023 72,238 4,312 5,284 2,385 7,669 6,657 14.326 81,834 2,385 84.219 6,657 90,876 2024 72,238 4,312 2025 72,238 4.312 Accumulated de At end of year Charge for year Al end of year Charge lor year Al end of year recialion 2023 128,8961 114.448 143,3441 14,448 157,792 13,0231 {216 {3,2391 216 13,455 13,6961 135,6151 1528 15,192 {4,2241 {50,8071 1.432 116,096 15,656 166,9031 2024 2025 Nel book value At end of year 2023 43,342 1,289 1.588 46,219 At end of year 2024 28,894 1,073 3,445 33.412 At end of year 2025 14,446 857 8,670 23,973 The audio visu81 equipment was 8¢quired in 2021 and 2022 during the refurbishment of the building. The musical instruments comprise two pianos acquired during 2010. At year end 2023, the furniture comprised chairs for use in the garden room which were acquired during 2017. The additions in 2024 and 2025 represent new chairs delivered in F$bruary 2025 for use in the Sanctuary. Other tangible fixed assets owned by the Gharity were acquired more than 10 years ago and are regarded as fully depreciated. 20
Edinburgh-. Broughton Sl Mary's Parish Church IChuTcTrI of Scotlandl Notes forming part of the financial statements Icontinuedl lor the year ended 31 Decembèr 2025 2025 2024 10. Investments Matket valu8 al previous 31 December Disposal proceeds Gainlllossl on revaluation of investments 110,992 {44.889) 5,820 101.424 9,568 Market value al 31 December 71,923 110.992 The follwn inve81m8nts are h81d'. Chur¢h of Scotland Investors Trust.. Growth Fund.. 10,454 units12024.. 17.397 units) Income Fund.. Nil uniis12024.' nil units} 71,923 110,992 Market value at 31 DeMIJer 71,923 110,992 Investments at cost 36.279 60,373 11. Debtors Gift Aid tax r6fund due Room lettings Other debtors 1,430 7.666 3.612 1,405 10.066 6.204 12.708 17,675 12. Cash Current accounts Short term deposit a¢¢ounl Ichurch of Scotland Investors Trust) 21,869 11,990 21,869 11.990 13. Credltors and borrowings Rental income transferred from General Trustees in advance Accrued expenses and other creditors 10,299 4,716 3,708 15,015 3,708 14. Analysis of net assets between funds 2025 2024 Undeslgnaled General Undesignated General Restricted Total Restricted Total Fixed ass8ls Inveslmtsnls Current assets Current liabilities 23.973 33,513 27,000 {15,0151 23,973 71.923 34,5TI 115.0151 33,412 31,077 26,637 13,708) 33.412 79,915 110,992 3,028 29,665 0 13.7081 38,410 7,577 Net assets at 31 De¢gmber 2025 69,471 45.987 115,458 87,418 82,943 170,361 21
Edinburgh.. Broughton Sl Maws Parish Church IChur¢h of Scotlandl otes formlng part of the financial statements Icontinuodl for the year ended 31 December 2025 15. Volunteers In common with all ConggatIOnS of the Church of Scotland, the congregation benefits from the contribution made by olunleers who give their lime and talents wllingly for the b8nefit of the Church. The areas of congregational life which rely Jn the contribution of volunteers are many and varied and much of the activity would be unable to continue were il not for he CQTnmilmenl shown. 16. Movement in funds 2025 Opening b818nce Incorne Revalu811on gain51 Ik)55es1 Expendira Transfers Closing balance Restricted funds Fabric Fund Fellowshlp & Servio Fund Worship & Witnèss Fund Sund8y Club Fund Ministerial Support Fund Small Granls end Special Purposes Fund 37,752 23,173 17,197 1,604 1,901 1.316 7.177 543 2,119 68 34 20 1,608 901 685 52 88 51 148,3321 15601 11 1541 12111 1451 11,7951 24,057 18,847 1,513 1,978 1,387 82,943 9.961 3,385 150,3021 45.987 Unrestricted fijrids General Fund 87,418 130,524 2,436 {150.907) 69.471 Total funds 170.361 140,485 5,821 {201,209 0 115,458 The Trustees are exploring the possibility of being reimbursed for part of the Fabric Fund expenditure incurred in 2025. Should this be unsu¢¢essful. a transfer will be made in 2026. most likely from the General Fund, lo make good the shortfall. 2024 Op6ning gnCe Revaluation Incorne E¥pondiiur8 Trafer8 ¢Sing Reslricled funds Fabric Fund Fellkn1p & S8rvke Fun Worship & Witness Fund SunLlayC1ub Fund Ministerial Support Fund Small Grnnts and sp1 Purposes Fund 37,505 21,014 15.970 1.205 2,041 1,187 1,110 600 342 438 3,274 1,834 1,394 105 178 104 {4,1371 12751 15091 11441 {3621 37,752 23,173 17.197 1.604 1.901 1,316 25 78,922 2,559 6,889 {5,4271 82,943 Unrestricted funds General Fun 93,325 152,453 2,679 1161,0391 87.418 Total funds 172,247 155,012 9,568 1166,4661 0 170,361 22
Edinburgh.. Broughton St Marfs Parish Church (Church of Scollandl Notes forming part of the financial statements Icontinuod) for the year ended 31 December 2025 16. Movement In funds Icontinuedl Pur oses of restricleé funds Fabric Fund.. This fund is designated lo meet the costs of non-routine repairs and improvement of fabric, fittings and equipment used in the congregational properties. In 2022, with approval from OSCR, £100,798 was transferred into the Fabric Fund from Endowmonl Funds. Those Endowment Funds largely represented th6 A.G. Bryson Memorial Endowment Fund. Fellowship and Service Fund- This fund was previously referred to as the Social Care. Fellowship and Btrnevolent Fund. Ils purpose was gengralised during 2014 and further modified in 2017. This fund is lo support Christian fellowship and community wollbeing. This fund may be used, for example. to support our work with groups such as the Scouts or the Food Bank, pay for Christmas parties for the elderly or send flowers to those who have suffered bereavement. It wll also be used to PTovido finBncial assistance lo those in need. The fund incorporates the following funds'.- Sutherland Bequest J Sommervi1S8 Bequest Callendar Bequest Neill & Davidson Bequests Conbregation Benevol8nt Legacies Braidwood BeqLJest James Kirkhope Bequest Broughlon Lady Visitors Fund Ann Padon Bequest Dorcas Society Fund Sunday Club Fund: This fund is used for the provision of resources to enablo the Sunday Club to meet the objectives that have been sel by the Kid( Session. Ministerial Support Fund: This is a fund estsblished lo provide, at the discretion of the Kirk Session, 'additional financial support to the minister. This fund incorporates the Lawrence S. Miller Memorial Fund. Worship and Wltness Fund: This fund was pr8viously referred to as the Mission and Worship Fund. Its purpose was oeneralised in 2017. The purposè of Ihis fund Is lo support Christian worship. oulfeach and Mission in the parish or beyond. This fund may be used. for example, lo provide materials for use in worship, purchase bibles and study materials, provide worship opportunities for new groups of people, support inttsr-faith events, support chaplaincy work or pursue the Chnslian message in non-tr2dilional selting such as through Messy Church. The fund incorporates the following funds. Dr G. S. Gunn Bequest Canongate Fund Mrs A.C.M Lawrence Trust Funds Rutherford Baquest Bryson Trust Fund iss Jack Legacy In 2025, £1.850 was received from the North Merchiston Fund which Is intended for mission purposes li.e. lo develop work in Ihe parishes andlor lo highlight the work of the church in the local communities). Small Grants and Special Purposes Fund: This ftjnd records small grants from Presbytery of Edinburgh or other parties intended lo cover specific il8ms of expenditu and the related expenditure. Income and oxpendilure are generally matched so there is ordinarily no opening or closing balance. Since year end 2023, the balan includes £1,000 intended lor pew cushions. 23
Edinburgh.. Broughton St Mary's Parish Church (Church of ScolSandl 4otes forming part of the financial statements Icontlnuedl -orthe year ended 31 Decèmber 2025 17. Collections for third parties rhe followng special collections were received and distributed during the year lor shortly after the year endl- 2025 2024 361 350 200 392 138 138 RNLI Collection for Botanic Gardens Collection for Mario Curie Cancer Coll&¢tion for Rhona Johnston Collection for CHAS Collection for Life Care 48 239 239 151 580 580 RNLI Collection for Oliviero Kèlly Collection for Suzie Stark Collection for Ma¢millan Cancer Edinburgh Food Project Collection for The One City Trust 1,836 1,578 24
Edinburgh.. Broughton St Marls Parish Church {Church of Scollandl Appendix 1: Consolidated Fabric Funds ("CFF") held on behalf of the Congregation by the Church of Scotland General Trustees CFF CFF CFF Capital Revenue Temporary Account Account Account 550100082 500100081 850100081 Balance at 31 D8cember 2021 30 TransfeTS to meet refurbishment costs Revenue interest income Net rental income from telecorns mast Rental Income remitted to Congregation Admin charge {301 15 115,438) 15,438 11,0041 121 Balance at 31 Dacember 2022 19891 Revenue Interes1 Incorne Net rental income from telecoms mast Rental income remitted lo Congregation Admin charge (341 15,438 114.417) Balance at 31 December 2023 121 Revenue interest incfjme Nel rental income from telecoms mast Rental income remilled to Congregation Admln chargo 223 15,438 12,0051 Balanc• at 31 Decamber 2024 13,655 Revenue interest inwme Rental income remilled to Gongregation. lJ8nuary 20251 Net rental income from telecoms mast Rental income remilled to Conoregalion Charge for supprot costs 205 113,8471 15,438 115,4381 (1701 Balance at 31 De¢•mber 2025 The amount remilted to the Congregation on 16 January 2025 was accrued in th8 2024 a¢counls'. 25