EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
EDZELL PARISH CHURCH of SCOTLAND
TRUSTEES’ ANNUAL REPORT and
RECEIPTS & PAYMENTS ACCOUNTS
YEAR ENDED 31 DECEMBER 2025
CONGREGATIONAL NO. 301837 SCOTTISH CHARITY NO. SC013105
1
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Charity Name:
Edzell Parish Church of Scotland – since 19 January 2023, previously Edzell Lethnot Glenesk Parish Church
Charity Registration No
SC013105
Congregational Reference No
301837 (since Union with Fern, Careston & Menmuir Church, “FCM”, on 19 January 2023, formerly no. 301820)
Contact Address
The Muir, Lethnot Road, Edzell, Angus, DD9 7TG
Minister
Rev. Dr A. S. Wayne Pearce
Kirk Session Members during the year:
Doris Alston Theo Loizou David Birse (retired January 2025) David Mather John Clark (retired March 2025) Alice McIntosh Gail Davies Mary Miller-Bakewell (retired April 2025) Martin Dayman (retired January 2025) Alison Paterson Charles Elphinstone Robert Paterson Douglas Gow Bruce Robertson Heather Gow Margaret Robertson Judith Hay John Shaw Ian Jardine Andrew Turnbull Brian Waller
Principal Office Bearers
Session Clerk Andrew Turnbull Depute Session Clerk Douglas Gow Clerk to the Session Ian Jardine Treasurer Tim Ambrose Property Convenor Charles Elphinstone
Independent Examiner
Karen Souter CA Grosefield Farm Brechin, Angus. DD9 7QU
Bankers
Bank of Scotland, Montrose
2
EDZELL PARISH CHURCH of SCOTLAND
Trustees’ Annual Report and Accounts for the year ended 31 December 2025
The Kirk Session of Edzell Parish Church of Scotland is pleased to present its Annual Report for the year ended 31 December 2025:
Structure, Governance and Management
Edzell Parish Church of Scotland comprises the Edzell Church which is located on the Muir in Edzell, Angus. There is a Church Hall attached to Edzell Church, and a Manse in Edzell which is occupied by the Minister.
Governing Document
The Congregation operates under a “Unitary Constitution” which was ratified on 13[th] December 2012. Under this constitution, the Kirk Session has oversight of the whole life and service of the Church within its Parish; responsibility for the spiritual and temporal oversight of the Congregation's affairs, including Finance and Property matters.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the ruling Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member of, and Moderator of, the Kirk Session, is elected by the Congregation and inducted by Presbytery. The Treasurer is a Trustee for Charities Act purposes.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Presbytery of Perth
From 1 January 2023, the former Presbytery of Angus became part of the enlarged Presbytery of Perth. Edzell Parish church is one of around 150 congregations within the new Presbytery stretching from Stirling to the Tay and coast of Angus.
Angus Presbytery Mission Plan 2022:
Each Presbytery in Scotland was charged with producing a Presbytery Mission Plan by the end of 2022. The context for this process centres on the dramatic decline of the denomination since the mid-1950s and at an accelerated pace since the year 2000.
“Mission” must be central to the life of the Church, and the Presbytery Mission Planning process was designed to take account of this understanding. The allocated number of ministry posts dropped in Angus from 24.8 to 15.5, which required that ministers, elders and members of the Church were all involved.
The Esk Cluster was one of six in Angus, and included Brechin and Edzell. Under the Presbytery Mission Plan, Edzell Church was described as “well located and has been both maintained and developed in recent times meaning that it is a ‘well equipped space in the right place’”. The area of the Esk Cluster which lies to the west of the A90 trunk road now forms the Edzell Parish, which is served by one full time Minister of the Word and Sacrament.
3
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Under the Angus Presbytery Mission Plan, the churches at Careston and Fern in the formerly linked parish of Fern, Careston & Menmuir Church (Charity number SC003236 – “FCM”) were closed with effect from 31 December 2022, and all the assets, liabilities and undertaking of that Charity were transferred to Edzell Parish Church of Scotland under a Union agreement. Edzell Church was designated as the place of worship, and members of the Kirk Session of FCM automatically became members of the Kirk Session of Edzell Parish Church. The Congregations were united and members of the Careston and Fern congregations were added to the roll and were warmly received as members of the new united Edzell Parish Church.
The Maule Memorial Church at Tarfside in Glen Esk was also closed under the Presbytery Mission Plan.
Fern Church and Careston Church were both sold on the open market during 2023. The Maule Memorial Church in Tarfside, Glen Esk, was sold in 2024. Proceeds from the sales of these churches are held in the Consolidated Fabric Funds by the General Trustees of the Church of Scotland for the benefit of the fabric of Edzell Parish Church. Further details are given in the Appendix to these Accounts, page 16.
Public Worship is as follows:
Services of public worship are held in Edzell Church weekly on Sundays at 11am.
The work of ministry is primarily led by the Minister Rev. Dr. Wayne Pearce. However, encouragement is given to all congregants to be involved, and Prayers and Readings are led by members of the congregation each week.
The Worship Group normally leads services in Edzell two or three times a year. Prayers for Others are organised every Sunday and a Gift Sunday held in December. The Worship and Fellowship Groups have an active and enthusiastic membership, which contributes to these and other events in the course of Church life.
Services at Edzell Church are accompanied by an organist and live organ music on the first and third Sundays each month, and on the other Sundays music is played by the Audio-Visual system to accompany the Congregation’s hymn singing.
The Choir accompanies many of the Services, particularly those with an organist, and adds greatly to those services.
The Sacrament of Holy Communion is customarily commemorated and celebrated four or five times annually at Edzell Church.
The celebration of Easter is marked by a variety of services during Holy Week, including a Good Friday Communion Service, and at a Dawn Service held in the grounds of Edzell Church, followed by breakfast in the Church Hall.
The Season of Advent and Christmas is marked by a variety of services and events.
Throughout the year Baptisms, Weddings and Funerals are conducted in the Church.
Christmas, Easter, Harvest Thanksgiving and other special services are held for the local Edzell Primary school. We enjoy a very positive relationship with the School and the minister is invited to lead several School Services in both the Church and the School during the year. Activity packs and Christian resources have been well received.
Following the adoption of the Unitary Constitution, the Church’s Elders have participated in the development of the Kirk Session to encompass a group structure based on individuals’ gifts and talents. Groups have specific remits and autonomy to progress matters under the auspices of the Kirk Session.
4
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Under this format the life and work of the Church has found expression primarily via six groups, namely: Worship, Mission, Pastoral, Finance, Youth and Property, and are actively engaged in fulfilling our commitment to the Presbytery Mission Plan centred on the General Assembly’s Five Marks of Mission.
Other Church Activities
The Fellowship Group evolved through its promotion of social events including Film Nights, a Scottish supper, Fellowship nights and concerts which have attracted an enthusiastic response and attendance from the community. Tea, coffee, biscuits and fellowship are served after each Sunday’s service in the Church Hall and enjoyed by many. The funds raised by the Fellowship’s events are donated to various charities.
The Seed Sowers is an after-school club, which succeeded the Little Light Bearers Club which was formed in November 2022 with the aim of giving children from the local primary schools (P3-P7) the opportunity to learn about Jesus through fun games, activities and audio-visual media. The Seed Sowers continue to meet weekly on a Wednesday after school from 3.20 -5.00 pm during term time. A positive working relationship with the school enables the children to meet the Club volunteers there and then walk safely across to the Church Hall. On average 20 children attend and over the year, thanks to the support of their parents, have also participated in the Easter and Christmas Eve Services and entertained the residents of the Glens nursing home.
The Guild meets the second Tuesday of each month from October to April with a varied programme inviting guest speakers, having a Christmas lunch and hosting a daffodil tea.
A Bible Study Group led by the Minister, generally meets at 7.00 pm on Wednesday evenings through the year.
The Flower Group ensures the Church is decorated for the weekly services, as well as for special services and events, including Easter, Harvest Thanksgiving, Remembrance Sunday and Christmas, and then delivers flowers to the sick, elderly, the bereaved or simply deserving individuals.
The Church History Group continued its activities and is open to all. A church building or other key historical place of interest was visited, the minister provided a talk on its related history, church architecture and furnishings, and led worship. We enjoyed lunch and fellowship together. The places visited in 2025 included Fettercairn and Laurencekirk Parish Churches, Tannadice and Glen Prosen Parish Churches, Dunnottar Castle, Dunkeld Cathedral, Auchterhouse and Fowlis Easter Parish Churches and Pluscarden Abbey where we heard the monks singing plainsong. These outings continue to be enlightening and enjoyable and have been positively and popularly received.
Parish Newsletter
A quarterly newsletter is now produced inhouse. It can be viewed online via the website or as a hard copy which is delivered to all members and available at the church door. During the Advent season a special all colour issue was produced and delivered to all homes in the village. Through this we have seen a positive response to the charitable outreach of the church.
Financial Review:
The principal source of the Church’s income is from weekly and monthly offerings and other donations from members of the Church and the congregation. There were 52 regular Sunday services during 2025, and a service on Good Friday, Christmas Eve and Christmas Day.
5
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Overall, total unrestricted receipts were £114,523 (2024 - £53,860). This included unrestricted offerings, grants and donations received during the year of £44,583, (2024 - £47,083). Two very generous legacies were received from former members of the congregation. One legacy of £41,415 was paid into the Fabric Fund, for the benefit of the fabric of the Church, the Hall and the Manse, and a second bequest of £25,000 was received by the General Fund. Gift aid tax of £8,248 (2024 - £7,091) was reclaimed from HMRC, generally attributable to the previous year's donations.
Unrestricted expenditure in 2025 was £58,267, (2024 - £61,800) and this expenditure is fully analysed in Note 3 to the Accounts. The largest amount is the congregation's Giving to Grow contribution to the Church of Scotland, £26,890 (2024 - £23,269) and other significant amounts were incurred on repairs and upkeep to the Edzell Church, as well as on fuel oil for heating, electricity, lighting and insurance, although each of these was slightly lower than in the previous year.
Before the two legacies, there would have been an unsustainable deficit between income and costs over the year of £10,159 (2024 – deficit £7,940) on the Unrestricted Funds, which would have fallen negative by 31 December 2025 (2024 - £5,990) and would have required the congregation to draw down some funds from the Revenue Account held on its behalf by the General Trustees. However, the receipt of the two generous legacies has transformed the financial position which now shows unrestricted funds on hand at 31 December 2025 of £62,596.
Receipts and Payments in the Restricted funds reflected the activities and donations of the Fellowship, the Guild and the costs of the Seed Sowers which were borne by the Youth Fund. The Fellowship was particularly active arranging the weekly teas after each Sunday service and other events including a Christian Aid lunch, Harvest Supper and the summer Gala Tea . A new initiative was a weekly men’s breakfast on Tuesday mornings, with bacon rolls and an opportunity for male discussion. Funds generated by Fellowship and Guild activities were donated to a variety of good causes, all as shown in Note 3.
The funds held and controlled by the General Trustees within the Consolidated Fabric Fund, on behalf of the Edzell congregation, were significantly increased in 2023 by transfers from FCM on the Union, and by the subsequent open market sales in 2023 and 2024 of the Careston, Fern and Maule churches. These funds are Restricted and solely for the maintenance and upkeep of the Edzell Church. Full details are given in the Appendix to the Accounts, and at the year end the total value of funds held on Edzell’s behalf was £593,075 (2024 - £556,536). The Capital account is invested in the long-term Growth Fund, which holds a range of equities and bonds, and had a market value of £517,638 at the year end. The Revenue fund, which the congregation may call on to meet a range of immediate fabric and other costs, stood at £75,416.
Reserve Policy:
At the beginning of each financial year, it is the Trustees’ policy to aim to hold funds in the General Account and Fabric Fund sufficient to cover all running costs for the coming year, pending receipt of the previous year's Gift Aid tax refund. The General Account and Fabric Fund at 1 January 2026 are £62,596 (1 January 2025 - £5,990), which thanks to the legacies are now around this desired level.
However, as also noted above, expenditure exceeded recurring income by over £10,000 in 2025, despite careful management of costs, and it will be necessary to consider carefully how the day-to-day costs of the Edzell Church will be met through 2026 and future years. The Edzell congregation is very fortunate in having accumulated substantial funds held on its behalf by the General Trustees which should be available when necessary, in the future.
6
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Statement of Trustees’ Responsibilities:
The members of the Kirk Session must prepare Financial Statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees on 17 February 2026, and signed on their behalf,
Andrew A Turnbull
Session Clerk: Andrew Turnbull
7
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Independent Examiner’s Report to the Trustees of Edzell Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2025.
Respective Responsibilities of Trustees and Examiner
The Charity’s trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the Accounts as required under Section 44 (1) © of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the Accounts and seeks explanations from Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an Audit, and consequently I do not express an audit opinion on the view given by the Accounts.
Independent Examiner’ Statement
In the course of my examination, no matter has come to my attention.
-
Which gives me reasonable cause to believe that in any material respect and requirements:
-
to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
to prepare accounts which accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
-
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Karen Souter
Name: Karen Souter CA
30 March 2026
Grosefield Farm, Brechin, Angus, DD9 7QU
8
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
RECEIPTS AND PAYMENTS ACCOUNT
| Note | Unrestricted | Unrestricted | Unrestricted | Restricted | Restricted | Total |
Total |
Total |
Total | Total | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Funds 2025 | Funds 2025 | Funds 2025 | Funds 2024 | ||||||||
| £ | £ | £ | £ | ||||||||
| RECEIPTS | |||||||||||
| Donations, Grants & Fundraising | 2 | 44,583 | 5,267 | 49,850 | 53,340 | ||||||
| Weddings and Funerals | 520 | 520 | 2,080 | ||||||||
| Legacies | 66,415 | 66,415 | 0 | ||||||||
| Rental of Church Hall | 1,527 | 1,527 | 1,095 | ||||||||
| Interest & Investment Income | 826 | 16 | 842 | 950 | |||||||
| Other Receipts | 652 | 652 | 221 | ||||||||
| VAT refund from LPW scheme | - | - | 2,451 | ||||||||
| Total RECEIPTS | 1 | 114,523 | 5,283 | 119,806 | 60,137 | ||||||
| PAYMENTS | |||||||||||
| Charitable Activities | 3 | 58,267 | 6,110 | 64,377 | 68,024 | ||||||
| Governance Costs | 3 | - | - | 150 | |||||||
| Total PAYMENTS | 1 | 58,267 | 6,110 | 64,377 | 68,174 | ||||||
| EXCESS/(DEFICIT) of Receipts over Payments (to next page) |
56,256 | (827) | 55,429 | (8,037) | |||||||
9
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
STATEMENT OF BALANCES AT 31 DECEMBER 2024
| Unrestricted Funds 2025 |
Unrestricted Funds 2025 |
Unrestricted Funds 2025 |
Restricted Funds 2025 |
Restricted Funds 2025 |
Restricted Funds 2025 |
Restricted Funds 2025 |
Total 2025 |
Total 2025 |
Total 2024 |
Total 2024 |
|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | ||||||||||||
| Bank and Deposit Balances at | |||||||||||||||
| 1 January 2025 | 5,990 | 13,148 | 19,138 | 27,175 | |||||||||||
| Movement in the year | |||||||||||||||
| (Deficit)/Excess of Receipts over Payments (from previous page) |
56,256 | (827) | 55,429 | (8,037) | |||||||||||
| Transfers | 350 | (350) | 0 | 0 | |||||||||||
| Bank and Deposit Balances at 31 December 2025 (see Note 1) |
62,596 | 11,971 | 74,567 | 19,138 | |||||||||||
| Investments at Market Value | |||||||||||||||
| C o S Investors Trust (Note 5) | 15,360 | 7,444 | 22,804 | 22,218 | |||||||||||
| C o S General Trustees | 0 | 593,073 | 593,073 | 556,536 | |||||||||||
| (see Appendix) | |||||||||||||||
| Gift Aid receivable | 7,445 | 0 | 7,445 | 8,180 | |||||||||||
These Accounts were approved by the Kirk Session of Edzell Parish Church of Scotland on 17 February 2026 and signed on their behalf by:
Andrew A Turnbull
Andrew Turnbull, Session Clerk
Timothy Ambrose
Tim Ambrose, Treasurer,
10
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
Notes to the Accounts
- 1 Movements in Funds during 2025
| 1 January 2025 |
1 January 2025 |
1 January 2025 |
Receipts |
Receipts |
Receipts |
Payments | Payments | Payments | Transfers | Transfers | 31 December 2025 |
31 December 2025 |
||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||||||||||
| Unrestricted Funds | ||||||||||||||
| General Fund | 5,735 | 72,997 | 49,309 | 350 | 29,773 | |||||||||
| Fabric Fund | 255 | 41,526 | 8,958 | 32,823 | ||||||||||
| Total Unrestricted Funds | 5,990 | 114,523 | 58,267 | 350 | 62,596 | |||||||||
| Restricted Funds | ||||||||||||||
| Guild | 1,800 | 942 | 1,476 | 175 | 1,441 | |||||||||
| Fellowship | 620 | 4,325 | 3,711 | (525) | 709 | |||||||||
| Youth Fund | 10,605 | 923 | 9,682 | |||||||||||
| Benevolent Fund | 123 | 16 | 139 | |||||||||||
| Total Restricted Funds | 13,148 | 5,283 | 6,110 | (350) | 11,971 | |||||||||
| Total Funds | 19,138 | 119,806 | 64,377 | 0 | 74,567 |
Purposes of Unrestricted Designated Funds
General Fund – used for the day to day running of the Church Fabric Fund – moneys set aside for the maintenance of the Church property
Purposes of Restricted Funds
Guild – the income and expenditure of the Guild Fellowship – funds raised for charity by bringing people together for social events Youth Fund – for young people within Edzell, including the Seed Sowers Benevolent Fund – may be used for provisions to the parish needy
11
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
2 Analysis of Donations, Grants and Fundraising Income
| Donations, Grants and Fundraising | Unrestricted Funds 2025 |
Unrestricted Funds 2025 |
Restricted Funds 2025 |
Restricted Funds 2025 |
Total 2025 | Total 2025 | Total 2024 | Total 2024 | ||
|---|---|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||||||
| Open Plate cash offerings | 9,497 | 9,497 | 9,884 | |||||||
| Cheques, Banker’s Orders and other | 26,477 | 26,477 | 28,602 | |||||||
| Gift Aid tax recovered | 8,248 | 8,248 | 7,091 | |||||||
| Edzell Village Improvement Society | 63 | 63 | 1,000 | |||||||
| Seed Sowers | 298 | 298 | 506 | |||||||
| Other donations and events | 5,267 | 5,267 | 6,257 | |||||||
| Total | 44,583 | 5,267 | 49,850 | 53,340 |
12
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
3 Analysis of Payments
| Unrestricted Funds 2025 |
Unrestricted Funds 2025 |
Restricted Funds 2025 |
Restricted Funds 2025 |
Total 2025 |
Total 2024 | Total 2024 | ||
|---|---|---|---|---|---|---|---|---|
| Charitable Activities | £ | £ | £ | £ | ||||
| Giving to Grow–Note 6 | 26,890 | 26,890 | 23,269 | |||||
| Presbytery dues | 1,344 | 1,344 | 1,397 | |||||
| Minister’s travel expenses | 1,236 | 1,236 | 900 | |||||
| Pulpit supply | 100 | 100 | 0 | |||||
| Church cleaning | 1,608 | 1,608 | 1,878 | |||||
| Organists and wedding duties | 1,495 | 1,495 | 1,810 | |||||
| Church repairs, maintenance | 3,472 | 3,472 | 10,061 | |||||
| Hall repairs | 380 | 380 | 2,240 | |||||
| Hall Chairs | - | - | 2,936 | |||||
| Manse Repairs and improvements | 9,282 | 9,282 | 1,329 | |||||
| Manse council tax | 3,211 | 3,211 | 2,923 | |||||
| Heat and light | 3,640 | 3,640 | 5,396 | |||||
| Insurance | 2,509 | 2,509 | 3,560 | |||||
| Telephone and internet | 431 | 431 | 1,462 | |||||
| Website | - | - | 179 | |||||
| Printing, stationery, and postage | 673 | 673 | 924 | |||||
| CCLI licence | 176 | 176 | 170 | |||||
| World Vision donations | 336 | 336 | 336 | |||||
| Christmas tree and carol service | 300 | 300 | 300 | |||||
| Misc charity donations | 311 | 311 | 25 | |||||
| History Group buses | 450 | 450 | 555 | |||||
| Communion Wine | 106 | 106 | - | |||||
| Baptism Bibles | 67 | 67 | - | |||||
| Retirement Gift | 250 | 250 | - | |||||
| Guild-CrossReach | 800 | 800 | - | |||||
| Guild–Home for Good | - | - | 500 | |||||
| Guild–Project Trust sponsorship | - | - | 300 | |||||
| Guild–capitation fees and misc. | 676 | 676 | 680 | |||||
| Fellowship–Christian Aid | 1,200 | 1,200 | 1,200 | |||||
| Fellowship-Rehoboth | 375 | 375 | - | |||||
| Fellowship-WaterAid | 600 | 600 | - | |||||
| Fellowship-Gaza | 400 | 400 | - | |||||
| Fellowship–Guide Dogs for the Blind | 250 | 250 | - | |||||
| Fellowship–The Burn | 40 | 40 | - | |||||
| Fellowship–Commonwealth War Graves | 86 | 86 | - | |||||
| Fellowship–Flower Fund | 200 | 200 | - | |||||
| Fellowship-Brechin Flood relief | - | - | 700 | |||||
| Fellowship–CrossReach | - | - | 1,100 | |||||
| Fellowship–Scottish Bible Society | - | - | 300 | |||||
| Fellowship-RSABI | - | - | 300 | |||||
| Fellowship–supplies for events | 560 | 560 | 669 | |||||
| Youth–Seed Sowers, craft and supplies | 923 | 923 | 425 | |||||
| Youth–Project Trust sponsorship | - | - | 200 | |||||
| TOTALS | 58,267 | 6,110 | 64,377 | 68,024 |
13
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
| Governance Costs | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| IndependentExaminer’sfee* | - | 150 |
- The Independent Examiner made no charge for the professional examination of these Accounts, and the Kirk Session is extremely grateful to her for her work and generosity.
4 Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all Ministers’ stipends and employer’s contributions for National Insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the National Stipend Scale which is related to years of service. For 2025 the Minimum Stipend was £32,433 , and the Maximum Stipend (in the fifth and subsequent years of service) £39,856.
5 Investments - Church of Scotland Investors Trust
| Deposit Fund- Unrestricted | 2025 | 2024 | |||
|---|---|---|---|---|---|
| 1 Fabric Fund | £2,500 | £2,500 | |||
| 2 Benevolent Account | £300 | £300 | |||
| 3 General Purposes | £11,000 | £11,000 | |||
| Deposit Fund- total | £13,800 | £13,800 |
| Income Fund– General Purposes | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Number of Units | 137 | 137 | ||||
| Cost of Units | £685 | £685 | ||||
| Value of Units at 31 December | £11.39 | £11.06 | ||||
| Market value of Units at 31 December | £1,560 | £1,515 | ||||
| Church of Scotland Investors Trust– Unrestricted Total | £15,360 | £15,315 |
| Growth Fund– Organ Fund | 2025 | 2024 | ||||
|---|---|---|---|---|---|---|
| Number of Units | 1,082 | 1,082 | ||||
| Cost of Units | £2,602 | £2,602 | ||||
| Value of Units at 31 December | £6.88 | £6.38 | ||||
| Market Value of Units at 31 December | £7,444 | £6,903 | ||||
| Church of Scotland Investors Trust - Total | £22,804 | £22,218 |
14
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
6 Giving to Grow Contribution
| 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | |||||
| Giving to Grow Contribution | 41,458 | 40,128 | ||||||
| Less: Endowment income | 13,521 | 13,718 | ||||||
| Glebe rent | 1,047 | 3,141 | ||||||
| 14,568 | 16,859 | |||||||
| Net Contribution paid to Church of Scotland | 26,890 | 23,269 | ||||||
The endowment income derives from a holding in the Consolidated Stipend Fund held by the General Trustees of the Church of Scotland on behalf of the Edzell congregation. Title to the Edzell Glebe is also held by the General Trustees for the benefit of the Edzell congregation, and rents received are set off against the Giving to Grow contribution payable. The apparent reduction in the Glebe rent is due to the General Trustees having collected 18 months’ rent in 2024, leaving only 6 months’ receivable in 2025.
The net Giving to Grow contribution payable for 2026 is £28,146.
7 Trustee remuneration and related transactions during 2025
Trustees received remuneration and benefit of expenses totalling £3,211 (2024 – £2,923) being Council Tax on the Manse on behalf of Rev. A S Wayne Pearce during the year. One member of the Kirk session who moved away after many years of work and valuable service to the Edzell Church was presented with a painting of the Church as a leaving gift which cost £250.
15
EDZELL PARISH CHURCH of SCOTLAND Trustees’ Annual Report and Accounts for the year ended 31 December 2025
APPENDIX – Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees
| CONSOLIDATED FABRIC FUND Capital Account – Fund 56 – Growth Fund Number of Units Cost of Units Value of Units at 31 December Market Value of Units at 31 December Capital Account – Fund 56 – Deposit Fund Capital Account – Fund 85 – Temporary Fund Less: 10% property levy payable to General Trustees Revenue Account – Fund 50 Credit Balance at 31 December Total Value held by the General Trustees |
2025 75,238 £433,353 £6.88 £517,638 £- £19 - £19 £75,416 £593,073 |
2024 36,360 £165,874 £6.38 £231,976 £2 £297,218 (£29,720) £267,498 £57,059 £556,535 |
|---|---|---|
The Union of Edzell Church with Fern Careston & Menmuir brought together the Capital and Revenue Funds held by the General Trustees in the Consolidated Fabric Fund on behalf of both Congregations.
In 2024, Edzell Kirk Session requested the General Trustees to transfer the investments held on its behalf in both the Deposit Fund and the Income Fund to the Growth Fund, which is intended to be a better longterm investment, and these transfers were effected in July 2024.
The Temporary Fund held the net proceeds of the sales during 2023 of the Careston and Fern churches, and the sale in 2024 of the Maule Memorial Church at Tarfside. When all costs of the sales had been met, the General Trustees transferred the moneys in the Temporary Fund, less a levy of 10% or £29,720, to the Growth Fund. The levy retained by the General Trustees was applied to the Central Fabric Fund, for the benefit of Churches with insufficient funds.
No funds were withdrawn by the Edzell congregation from the Consolidated Fabric Fund during the year. Dividends and interest were credited to the Revenue Account – Fund 50. Congregations may call upon funds held on their behalf by the General Trustees in their Revenue Account to meet various fabric and other costs of running their churches if other income is insufficient.
16