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 Pa￿sh 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 PreSb￿erlan 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 Servi￿S, 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 creS￿￿t 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 re￿iVeS 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 be￿eeTr 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 De￿Mber, 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 Ma￿S 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 Un￿rtaInlieS 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 De￿Mber, 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 fO￿ard
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 serVI￿S 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 ServI￿S 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 re￿1vable 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 De￿MIJer
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 Cong￿gatIOnS 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
Expendi￿ra
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
g￿nCe
Revaluation
Incorne
E¥pondiiur8
Tra￿fer8
¢￿Sing
Reslricled funds
Fabric Fund
Fell￿￿kn1p & S8rvke Fun
Worship & Witness Fund
SunLlayC1ub Fund
Ministerial Support Fund
Small Grnnts and sp￿￿￿1 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