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2025-11-30-accounts

THE CHURCH of SCOTLAND

ST. MICHAEL’S CHURCH, INVERESK

REPORT and ACCOUNTS Year December 2024 to November 2025

Congregation Number: 030217

OSCR Registration Number: SC013559

1

St Michael’s Inveresk Musselburgh, Church of Scotland Trustees’ Annual Report Year Ended 30[th] November 2025

The Trustees present the annual report and financial statements of the charity for the year ended 30[th] November 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 General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts ( Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland effective from 1[st] January 2019.

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. This is St. Michael’s over-riding objective and in pursuance of this the Church offers and encourages use of the facilities by several different appropriate organisations. In addition to regular use by our own organisations, the premises are used by the Brownies, Beavers, Scouts, Mums & Toddlers, Exercise Class, Musselburgh Probus Club, the Inveresk Village Society, Musselburgh Horticultural Society, the Inner Wheel and the Honest Toun’s Association.

A team of guides offer tours of St Michael’s Church to local organisations and any other interested parties. Open Days ensure that the wider community has an opportunity to see the historic building and hear about the unique features of the Church. These activities have been suspended during the closure of the building.

Achievements and Performance

The year’s activity was constrained by the continuing closure of our main church building due to ongoing ceiling issues. After approval from Presbytery and Church of Scotland head office, a team of structural engineers and quantity surveyors was engaged to provide a detailed work plan for restoration of the ceiling in two phases. Their reports allowed us to proceed to the tender vet stage.

Throughout the year our regular Sunday services were all held in the Church Hall, with considerable effort put in to accommodating the reduced facilities. The Musselburgh Festival Kirkin’ service had to be moved elsewhere, but the Remembrance service was well attended by local organisations including youth groups and cadets. The annual wreath laying service took place at the war memorial outside St Michael’s. The Hall also supported funeral services.

The Church Hall continued to fulfil its usual functions without major disruption. Scouts, Cubs and Brownies, Exercise group, Mums and Tots, Musselburgh Horticultural Society, and Probus Club have all continued to benefit from the facility. Regular coffee mornings and tea dances were also held throughout the year, as well as private functions. Some special fundraising activities were conducted with a view to supporting ceiling repair work if required.

We also supported children’s activities via Messy Church and Forest Church, in cooperation with the other town churches.

2

St Michael’s Inveresk, Musselburgh Church of Scotland Trustees’ Annual Report (cont.) Year ended 30[th] November 2025

Financial Review

Income and Expenditure

Our total income for the year was £103,901 (£89,456 for 2024). Congregational giving was £47,246 (£49,277 for 2024) with donations attracting Gift Aid of £11,824 (£13,027 for 2024). Income generated from other Charitable Activities totalled £12,594 (£8,763 for 2024).

Total expenditure for the year was £102,658 (£90,016 for 2024).

Professional fees for the detailed survey of ceiling and roof space, along with planning for full restoration, came to a total of £20,316. This was withdrawn in full from the fabric fund held by the General Trustees on our behalf.

The result was a small gain of £1,243.

Renovation Work

The tender vet process for ceiling restoration produced three estimates, all of which were nearly three times the original detailed costing provided to us a year earlier. Consequently, and acting on advice from Presbytery and Church of Scotland, all further work on the project has been suspended.

The cost of insurance and continuing to maintain the utilities for an unused building remains a major burden. To reduce the impact on general funding, a sum of £4,396, equivalent to the first half of our annual insurance contract, was withdrawn from the Revenue portion of the General Trustees fabric fund.

The Church Hall required several repairs to the heating system but otherwise general maintenance only. An organ was installed to improve the quality of regular worship.

The Manse required a boiler repair and pest control.

Risk Management

The average age of our congregation continues to cause concern, with particular vigilance required on health and safety issues.

Local youth organisations continue to make good use of our Church Hall.

We have been involved in forming a children and families network with the two other Church of Scotland congregations in Musselburgh. This has involved a representative from each church, the presbytery mission officer and one of the ministers (taking it in turns) forming a discussion group, meeting once a month and focussing was on our provision for children and families. Unfortunately, the absence of two ministers for some time has had a negative impact. St Michael’s has again hosted a joint Christingles service aimed at families with young children.

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St Michael’s Inveresk, Musselburgh Church of Scotland Trustees’ Annual Report (cont.) Year ended 30[th] November 2025

Reserves Policy

The Trustees have the responsibility of maintaining in good order and repair a Church building over 200 years old, Church Hall 140 years old, and a Manse. For many years they have thought it prudent and desirable to maintain a Fabric and Reserve fund, which has now been depleted by losses in previous years to about £14,000.

The sale of an old Manse and purchase of the new Manse resulted in a small profit of £26,308, reduced to £14,644 following the upgrading of the Manse, and this has now been largely spent on major repairs to the Church Hall and Manse, as well as the ceiling surveys referred to above. The residue has been added to the proceeds of the St John’s Church sale (initially £163,133), in a fund held by the General Trustees, currently at £145,020, as listed in the Appendix. Access to this fund for any purpose is entirely at the discretion of the Church of Scotland.

Structure, Governance and Management

The congregation is a registered charity, number SC013559 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Members of the Kirk Session are the charity Trustees. The Kirk Session members are the elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. St. Michael’s has a quoad omnia constitution and therefore the Kirk Session (the Session) is responsible for secular as well as spiritual matters.

The Session meets six times per calendar year and is chaired by the Minister.

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St Michael’s Inveresk, Musselburgh Church of Scotland Trustees’ Annual Report (cont.) Year ended 30[th] November 2025

Reference and Administrative Information

Charity Name: Musselburgh : St Michael’s Inveresk Parish Church Charity Registration Number: SC013559 Congregation Reference Number: 030217 Contact Address: Church Office 21a Dalrymple Loan, Musselburgh, East Lothian. EH21 7UA.

Trustees:

Iain Allan James Barbour George Burnet Graeme Caughey Gayle Dunnett Richard Hadden Jane Jack Marion Kennedy Janette McCabe Janet McIntyre Peter McNeill Donald Miller Christine Miller Kirsty Miller Evelyn Monks Una Montgomery Fiona Morris Christina Robertson Alexander Shaw Sandra Shaw John Smail Priscilla Smail James Tait Margaret Tait Maureen Talac Annette Thomson Ena Wallace Florence Wilson Edward Yeoman

Church Treasurer: Session Clerk: Minister:

Church Treasurer: Mr Peter McNeill Session Clerk: Mrs Maureen Talac Minister: Rev. Malcolm Lyon Independent Examiner: Mr William Vevers

Bankers:

Bank of Scotland, 172 High Street, Musselburgh, East Lothian, EH21 7EA.

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St Michael’s Inveresk Musselburgh Trustees’ Annual Report Year Ended 30[th] November 2025

Trustees’ Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees and signed on their behalf,

6

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF ST. MICHAEL’S KIRK, INVERESK

I report on the accounts of the Charity for the year ended 30[th] November 2025, which are set out on pages 8 to 16.

Respective responsibilities of trustees and examiner

The Charity’s trustees are responsible for the preparation of accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 as amended.

The Charity Trustees consider the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) 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 the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination of account for the year ended 30 November 2025, no matter has come to my attention:

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

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

  3. to prepare accounts which accord with the accounting records and comply with the Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or

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

7

St Michael’s Inveresk Musselburgh Church of Scotland

Statement of Financial Activities

Year Ended 30 November 2025 **Note ** Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Incoming Resources £ £ £ £ £ £
Income and Endowments from:
Donations and Legacies 1 59,071 0 59,071 62,804 0 62,804
Charitable Activities 2 12,594 0 12,594 8,763 0 8,763
Other TradingActivities 3 3,190 0 3,190 4,140 0 4,140
Investment Income 4 139 0 139 202 0 202
Other IncomingResources 5 28,907 0 28,907 13,548 0 13,548
Total Incoming Resources **103,901 ** 0 **103,901 ** 89,456 0 89,456
Expenditure on:
Charitable Activities 6 102,658 0 102,658 89,638 378 90,016
RaisingFunds 0 0 0 0 0 0
Governance Costs 0 0 0 0 0 0
Total Resources Expended 102,658 0 102,658 89,638 378 90,016
Net income/(expenditure) before 1,243 0 1,243 (182) (378) (560)
gains and losses on investment
Net gains/(losses) on investment 0 0 0 0 0 0
Net income/expenditure 1,243 0 1,243 (182) (378) (560)
Transfer between funds **351 ** (351) 0 10 (10) 0
Net movement in funds **1,594 ** (351) 1,243 (172) (388) (560)
Reconciliation of funds:
Total funds brought forward 18,358 **5,604 ** **23,962 ** 18,530 **5,992 ** 24,522
Total funds carried forward **19,952 ** 5,253 25,205 18,358 **5,604 ** **23,962 **

8

St Michael’s Inveresk Musselburgh Church of Scotland

Balance Sheet

As at 30 November 2025 2025 2024
Note £ £
Fixed Assets
Tangible Fixed Assets 9 606 2,059
Investments 10 0 0
Total Fixed Assets 606 2,059
Current Assets
Debtors 11 1,272 1,084
Cash at Bank and in Hand 25,758 21,722
Total Current Assets 27,030 22,806
Liabilities
Creditors fallingdue within oneyear 12 2,431 902
Net Current Assets 24,599 **21,904 **
Creditors fallingdue after more than oneyear 0 0
Net Assets 13 25,205 23,963
The funds of the charity:
Unrestricted funds 19,952 18,359
Restricted funds 5,253 5,604
Endowment funds 0 0
Total Charity Funds 15 25,205 23,963

The accounts were approved by the Kirk Session on 11[th] March 2026.

For and on behalf of the Kirk Session

9

St Michael’s Inveresk, Musselburgh Church of Scotland Year ended 30[th] November 2025

Accounting Policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable to the UK and Republic of Ireland (FRS102) issued on 16[th] July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended).

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 the charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom 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 the furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Incoming Resources

Income is recognised when the charity has entitlement 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.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is recognised as expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Tangible Fixed Assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including both the Church and Manse, 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 resources expended in the Statement of Financial Activities in the period in which the liability arises.

10

St Michael’s Inveresk Musselburgh Year ended 30[th] November 2025

The Church Hall is held in the name of the Local Trustees. The hall was built in 1879, for a cost “not to exceed £700”. In line with the practice adopted by the Church of Scotland General Trustees, this cost has been discounted at 2% per annum since the hall was built, resulting in a nil carrying value for this asset. Expenditure incurred on the repair and maintenance of all of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.

All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than 1 year, other than 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:

The charity had no other tangible fixed assets as at the balance sheet date.

Investments

The charity did not hold any investments as at the balance sheet date.

Taxation

St Michael’s Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable VAT. However, the cost of outside renovation work on our listed building does qualify for recovery of VAT.

11

St Michael’s Inveresk Church Musselburgh Church of Scotland

Notes forming part of the financial statements For the year ended 30 November 2025.

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
1. Donations and Legacies
Offerings 47,246 0 47,246 49,277 0 49,277
Tax Recovered on Gift Aid 11,824 0 11,824 13,027 0 13,027
Legacies 0 0 0 500 0 500
Value of Donated Goods 0 0 0 0 0 0
Other 0 0 0 0 0 0
Total 59,070 0 59,070 62,804 0 62,804
2. Incoming Resources from
Charitable Activities
Life and Work 0 0 0 168 0 168
Mission Aid 757 0 757 384 0 384
Weddings and Funerals 450 0 450 680 0 680
Coffee Mornings etc 3,100 0 3,100 4,226 0 4,226
Teas and Coffees 989 0 989 954 0 954
Other Fund Raising 3,147 0 3,147 2,116 0 2,116
Charitable Activities on behalf of
other Charities		 754 0 754 235 0 235
Concerts/Events 3,390 0 3,390 0 0 0
Other 6 0 6 0 0 0
**Total ** **12,594 ** 0 **12,594 ** 8,763 0 8,763
3. Other Trading Activities
Use of Premises 3,190 0 3,190 4,140 0 4,140
4. Investment Income
Deposit Income 0 0 0 0 0 0
Dividends Received 0 0 0 0 0 0
Bank Interest 139 0 139 202 0 202
**Total ** 139 0 139 **202 ** 0 **202 **
5. Other Incoming Resources
Donations General 481 0 481 0 0 0
Church of Scotland – Funding
from Manse/St John’s sale		 24,713 0 24,713 12,948 0 12,948
Sundry 3,038 0 3,038 0 0 0
Income fromgroups 675 0 675 600 0 600
**Total ** **28,907 ** 0 **28,907 ** 13,548 0 13,548

12

St Michael’s Inveresk Musselburgh Church of Scotland

Notes forming part of the financial statements For the year ended 30 November 2025.

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
6. Analysis of Resources Expended
Costs of GeneratingFunds :
Investment Manager’s Fees 0 0 0 0 0 0
OfferingEnvelopes 0 0 0 103 0 103
Ministries and Mission 43,019 0 43,019 45,810 0 45,810
PresbyteryDues 912 0 912 1,420 0 1,420
Minister’s Expenses 960 0 960 960 0 960
Ministerial Assistance 1,500 0 1,500 600 0 600
Other SalaryCosts 5,761 0 5,761 5,720 0 5,720
Fabric Repairs and Maintenance 32,409 0 32,409 19,304 0 19,304
Council Tax 4,019 0 4,019 3,708 0 3,708
Other BuildingCosts 11,133 0 11,133 8,827 0 8,827
Church Office Expenses 134 0 134 298 45 343
Organ and Music 0 0 0 704 0 704
Loan Interest 0 0 0 0 0 0
Other Expenses 1,358 0 1,358 730 333 1,063
**Total ** 101,205 0 101,205 88,185 378 88,563

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

7. Staff Costs and numbers 2025
 2024
£ £
a. Salaries, pension costs and wages
 0 0
b. Social security costs
 0 0
Total
 0 0

The charity has no full-time employees

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 the year under review the minimum stipend was £32,433 and the maximum stipend in 5[th] and subsequent years of service - £39,856.

8. Trustee Remuneration and Related Party Transactions

The minister received reimbursement of expenses to the value of £ 960.

During the year one trustee received reimbursement of expenses incurred totalling: £72.

No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

During the year at total of £ 26,177 was donated to the congregation by trustees.

13

St Michael’s Inveresk Musselburgh Church of Scotland

Notes forming part of the financial statements cont. For the year ended 30 November 2025.

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
9. Tangible FixedAssets
–Office Equipment
Cost:
At 1stDecember 2024 5,813 0 5,813 5,813 0 5,813
Additions 0 0 0 0 0 0
Disposals 0 0 0 0 0 0
At 30th November 2025 5,813 0 5,813 5,813 0 5,813
Accumulated Depreciation
At 1stDecember 2024 3,754 0 3,754 2,301 0 2,301
Charge foryear 1,453 0 1,453 1,453 0 1,453
Eliminated byDisposals 0 0 0 0 0 0
At 30th November 2025 **5,207 ** 0 **5,207 ** **3,754 ** 0 **3,754 **
Net Book Value
At 30th November 2025 606 0 606 2,059 0 2,059
10. Investments 0 0 0 0 0 0
11. Sundry Debtors
2025
£
Gift Aid Refund due
1,175
Other Amounts Due
97
Total Debtors 1,272
12. Creditors
2025
£
Accruals
2,431
Other
0
Creditors falling due more than 1 year
0
Total Creditors
2,431
13. Analysis of Net Assets Among Funds
General
Restricted
£
£
Fixed Assets
606
0
Investments
0
0
Current Assets
21,777
5,253
Current Liabilities
2,431
0
Liabilities due more than 1 year
0
0
Net Assets at 30 November 2025.
19,952
5,253		 2024
£
1,084
0
1,804
2024
£
902
0
0
902
Total
£
606
0
27,030
2,431
0
25,205

14. Volunteers

In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

14

St Michael’s Inveresk Musselburgh Notes forming part of the financial statements cont. For year ended 30[th] November 2025

15. Movement in Funds

15. Movement in Funds
At 1 Dec Incoming Outgoing Transfers At 30 Nov
2024 Resources Resources 2025
£ £ £ £ £
Endowment Funds 0 0 0 0 0
Restricted Funds
- Renovation Fund 0 0 0 0 0
- St John’s Guild 0 0 0 0 0
- St Michael’s SundaySchool 0 0 0 0 0
- Kirkwood Organ Bequest 1,264 0 0 0 1,264
- The Hastie Fund 1,627 0 0 0 1,627
- Moodie Bequest 937 0 0 0 937
- Thompson Bequest – Heating 1,425 0 0 0 1,425
- Organ Fund 351 0 0 (351) 0
Total Restricted Funds **5,604 ** 0 0 (351) 5,253
Unrestricted Funds
- Fabric Fund 13,967 139 0 351 14,457
- General Fund 4,392 103,760 102,658 0 6,765
Total Unrestricted Funds 18,359 103,900 102,658 **351 ** **19,952 **
Total Funds 23,963 103,900 102,658 0 25,205

Purposes of the Endowment Funds

St. Michaels’ Church has no such funds at this time.

Purposes of the Restricted Funds

  1. The ‘Renovation Fund’ was set up specifically to pay for the renovation work of the south-facing exterior wall, the steeple, windows and doors. This Fund was increased following a Congregational Appeal in 2015-16 to enable Phase 2 of the renovation to take place. The work is now completed, and the fund closed.

  2. St John’s Guild was responsible for its own finances. This fund is now closed.

  3. St Michael’s Sunday School was responsible for the management of its own financial position. This fund is now closed. 4. The Kirkwood Organ Bequest provides funds to maintain and renovate the Lewis organ. Management of this bequest is aligned with the Organ Fund, see no.9 below.

  4. The Hastie Fund. A legacy from Mr George Hastie, who died in 1832, to be administered by the Kirk Sessions of the churches in the area who were to make loans to ‘decent honest tradesmen. or other industrious persons with a preference to young men beginning business’

  5. The Moodie Bequest – Widows, provides some support for indigent widows. There have been no recent additions or claims.

  6. Thompson Bequest – Assistants. This fund was used to provide minor or temporary payment to assistants or trainee ministers, but has now been exhausted.

  7. Thompson Bequest – Coal, Heat etc. provides funds for indigent parishioners. There have been no recent additions or claims.

  8. The Organ Fund was set up specifically to pay for renovation work to church organ.

Purposes of the Unrestricted Funds

The Fabric and Renewal Fund is maintained to cover the costs of regular repairs. Additions to this fund are made from general income and donations.

15

St Michael’s Inveresk Musselburgh Church of Scotland Trustees Annual Report Year ended 30[th] November 2025

16. Collections for Third Parties 2025 2024
£ £
Christian Aid 486 235
Moderator’s Challenge 268 0

Appendix

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

2025 2024
Credit Balance at 31st December £ £
Capital account 136,855 157,171
Revenue account 8,165 5,890
Total 145,020 163,061

16