REGISTERED CHARITY NUMBEK. SC1113595 t. ColvTr,1 Parlsb Stewlrt h of Scod4
otettt$ of the FInant1 ststrments or the Year Ended 31 Detember 2025 Page Rcport of th¢ Tn Ito5 Ind¢pendent Examin&s Re Stamenl of Financial Activiti&4 Balance Sbe Noles the Financial Slat¢ments 913 Detailed Statemeni ofFAnancial Atliviiie6 14
SL CDlumb's P¥rl Stewarto ort of tht Truste for Ihe YeAr Ended 31 Deeember 201$ The trLStEcs prcsuit thcir rcport with the financial ststantnts ofthe C1ty for the ycar cnded 31 December 2025. The stees have adLTted the prnvisions of the &attmcnt of RecomtllCDded Prnctice (SORV)'Accountitig and RqrtIng by Ch&ities' issucd in March 2(Kl5. REFERENCE AND AD.MINISTRATIVE DAll5 Htered Cbrlty ttumbtr SC013595 Primeipll #ddre 16 Ottetburn Avtnu¢ Ki1mfirnk KA3 7UII Page I
SL Columba's Prkgh Sttwarton hurch of Scotla rt of the Trustetl r Ended 31 December 2025 REFERENCE AND ADMINISTRATIVE DETAIIS Trnstee$ Elizthth Alell Ell¢n Barton Isobel Brown Alex Burt John Duncan j¢11¢ lop Janis Ful Mary Gille5pie Lauren Hussain Colin Gran8er Janice Grdn8er William iATr8an Robin Halliday Cherine Hay Christine Lan8 Aileen McArthur Sheila McGill Mary Mitchell Kirk Session Member Kirk Session Mernbcr KI Swion Member Kirk Session Member Kirk Session MemEr Kirk Session Member Kirk Sc5sion Member Kirk Session Mcmber Kirk Session Member Kirk session Member Kirk Session Member KI Stssion FAember Kirk Session M¢mb¢r Kirk Session Member Kirk Session IA¢mber Kirk Session Member Kirk Session Member Kirk Session Member & Sc55ion Clcrk Kirk Session Member Kirk Session M¢mb¢r Kirk Sessii)n M¢mb¢r & Trtasurer Kirk Scssion Member Kirk Se55ion Member Kirk Session Member Kirk Session Member Kirk Session Member Kirk Session M¢mbtr Kirk Se$5ion Member Kirk Session M¢mber Kirk Session Member kirk Session Member Kirk Session Memb¢r Kirk Swion Member Ini¢rim Moder {2fd0412025) Hel¢n McNeil lan tX)wnie Jame5 MuTdiKh Elza Neish Peier Neish Ruih Nicol Wilma Robertson Alma Roy m1¢1 Smith Attne Taylor Susan WarwKk Annette WaddinBton Wklliam Campbell Dave Lynes Mora8 Clark Barbara Sychanek-seitz
SL Columb's Parhh S¢ev44rton rt of the Tnmte ht Yegr Ethded 31 Deetmber 2•1$ for REFERENCE AIYD ADMIIYISTRATIVE DETAIIS Independttrt tXTakner Bryan Swan Instite of Chartcr¢d Accountants of Scotland Rogerson & G(yldie C.h&rtered Acc(>unt4nts 29 Portland Road Kilmmk KAI 2BY STRucfuRE GOVERNANCE AND MANAGEMENT Gfjvernlllg document The Church 15 4dminis1¢r in acwrdance w5th the terms of the Unitsry Eked of CDnstiW¢ion. R¢¢rultm¢t hd ppoltttm¢nt of t$¢ M¢mb¢r5 o1.th¢ Kirk sS1on arc ihe chariry The Kirk Session members are the ¢ldus of the church. They chosen from th(w mcnkns of thc chuTch who are considered th have the appTopnale gifts and skills to managc thc rrairb of the church. ()r%niJ•dottal •tructsre Th¢ Kirk Session meet5 eighi times a yev and is reSnSible for the mana8ernMi and SP7Titual aff4irs within the chllr¢h. Ccrtain re6ponsibililies are dele¥•ted to a varieiy of commii¢ccs such as Business. Finance or Property a$ &pproprial¢. Rl$k Th¢ bav¢ a duty fo id¢nLify and review the risks to which thc chan'ly 18 cxwwd and to thsur¢ apprw)riale cvntro18 Are in p14c¢ 10 wwide re450th1e assuraNe #yinst fraud and error. Page 3
rch of tewarto ortbey nded 31 Detembtt 2025 OBJECTtVES AND A[VITI Oblrfdves •md Th¢ chUh of Scotland is TrillitariaTt in doctrin< Refonned in ditiOn and Presbylenan in polity. li exists to Blortfy iod and to work tor the advancement of Thri.& Kingdom thrShoUl the world. As a national Church. il acknowledges a distinctive ¢all and duty to bring the ordinances of religion to the wle in every parish of ScoTland through a tCrrii(Kial ministry. It co-opuates with other Churches in various ccumcnic£l IMMb"cs in Scotland and bcyoDd. Slgnlfltant #rttvldes St.Culumba's Church ha5 th¢ following gn)ups: Friendship atsd Faith- meets last Tuesday of the MLth. Bible Swdy and Prayer Group- mcas once week to pray for thc COngrwti wider cfjmmunity and world affair& World Church Team - fund raising ¢v¢nts for aTAS of thc world hit by disa5teT, and pmmot¢i pray¢r for the per5cced thurch. Sunday Café - all are welcome com¢ alim uld havc lea or Coff biscuits and a Ch each wcck iftcr the morning service. The Fellow¥hip TeTh - various fuDuions and oulings for the con8re¥a¢ion and wider community. Sunday Club- for¢hi14trcn a8¢d 3 +. Crèche - for babies. St¢warthhip C.ommitte¢- encouraBeS ihe 8Tvin8 of time. money aNI for the 84xNI of thE thurrh by its membcrs. Paqtornl Carr Confftittcc - visits sick. elderly how bound and hospitsiis¢d m¢mbeTs of the church. The commillee distribu6 har4est gtfts and gitls lo those howebound and in h(rf•yitsI. regardless of agc. Th¢ commiltcc a150 diwibutes C.hri6UDas Gifts to those membus 85+ Binlmlay Cards for munbers 85+ Communion Arrangements Commitrtt - or8anises c4)mmunions Ind eldexs communion duties. Th¢y also organis¢ onthly Krvic¢s in the sh¢lred housing complrx ID Swarwn. 8tewarton Churches Togeth¢r- on which the chut¢h reptesenlaiion. llxy organise eaunenical stryic¢s with lurtch and thc E45tcr brcakfast. Monthly service for Lochhead Cour( Sheltered HLWiDg. Si. Coluo]bA's TldIer Group- meets Thutsday mornings. Opcrt all caring for children under nursery age. Guild- a fri'¢ndly, welcoming gmup fw and women who meei every second Tue&lay of the month 2pm. It's motto 15 'who&c wc arc and whom we serve,. Includes a varied syllabus - speak¢r& bible swty, eniertwnmeni Lnd fcllowship. Ilold5 CV¢nts raisc funds foT 2 Build projccts cxh ycar. M¢ssy Family Fun for children and adults who find it difficult to attend Sunday Church. M¢¢t& first Monday aftcrnoon cach mondL The brcatne Mwy Church aftd includcs Trfi4 8am4 slori¢s )d sotw. Mects ILsi Salurday ofeach month. Page 4
ed 31 Lktember 2•2 FINANCIAL REVIEW Flnxttcl41 review & reyervei policy Principlc sour¢c of income is congItiOnal giving. The chan8e from 2024 is 4DA Worship ministry and saerament ar¢ provided by a locum minister. Exp¢ndi¢ure has fo¢8>1 imwviDg 4nd maiDlaiDin8 the fthi¢ of the dwr¢h, ¢hur¢h h8114nd The church bas Continued with the famAMigll' kn eneovwe pwle lo give thciT time and tsIts ts) thc vATrrking of the church. Tbis will help the future of the church 4divitir> The chur¢h Proputy Committ¢e are maintatninE an cfflgoin8 prngram of tt¢ommended essenllil repOiTS as iniimated in the S¢n] Pnwty sY Rwrt114A12n019) completrd by Graham and Sibbald. li is the trnsttts ry)It¢y tts hold ras¢TVU of approxirna(ely three months expthiwre including designaled funth. As at the year end the thurcb held uDr¢5tric*d funds of £205.93J. Approved by order of the i¥)¥rd of on . Mary M1h ge5
lttd St. Ctslum SteTVarto t EiamiD Pari r'iR to the Trn h of Scotln I reiMKt on th¢ awiunts for the year endcd 31 Drccmbey 2025 sct out wdges scven to thirfccn. Respective re4JDryiibilities of tTUStttS Wbd •Iller The charity's ts1Les are re¥)nsIble for the tffqMrati of the accounts in accordance with the of rhe Chariti d Trust¢c Invcslment (Scotland) Act 2(rf)5 and the Chariiies Accounts (Scotland) Regulations 21X)6 las amcnded). The charity'$ mist¢es consider that the audit yrancnt of Rcgul4lion l(M l Ma) lo (cl ol'the Accounts Re4110$ d$ Dot apply. It is rny rewsibility examine the accounts as wuirtd under Sedion 414(IMc) of the Au and to stste wheth¢r particular MaerS have Come to my attcntsott. B#sls of the Indepehdeht uamther'l rtport My examinatiun w&$ cgrried out in accordance with Regulation I l of th¢ Charities Accounts (Scodandl Regulations 2006185 am¢ndd). An ¢xamtn8tion Includes a revicw of the acc4)unfing records kqTrt by th¢ Charity and a compariso of the acLOUn(s prescnted with thosc rccor&%. It atso in£lud&s considcration of arty unusual ilcms (Ir diAclasures in the accowits. and sttking explanations frorn you gs tsUStC conccrning any such matters. The procedures widertakai do not Provide all the evidence would be ttqlliT¢d in an audii 8ttd cms¢quelltly I do express an audit coinion on the view given by the &Lcvullts. Ind¥ptndtTrt eJmlntr's itatement In the course of my examination. no rnat has come to my attentiM: (i) which 8ive8 me reasonable CAU to believ¢ thaL in any ma111 TewL the rtquiremen io keep accounting rccords in &cordance with Seclion 44IIXa) of the 2¢X)5 Act and Rcgulatiun 4 of the 2fM)6 Accounts Re8ula(ioM' and to prepare acc(wJnts which aco)rd with the accoulltin8 reLd& and to comply with Regulati 8 vf the 2CrfJ6 Accounts Regulatith have not beell met. ur (21 to wbicl4 in my opinion. aliention shixdd be drawn in wdcr to enabl¢ a prow understanding of thc accounis ¢0 Ix r¢•¢hcd. Bryan Swatt InKtituit I)rCharrea Accounlants of ScoilJad Roger50n & Goldic Chartered ACc(TrUn( 29 Purtland Ru Kilmamoek KAI 2BY Dole.. Pag¢ 6
St. Colum Stewarto S¢tsd# Stat of Ftna alA lor the Year EDded 31 Dete 25 2025 2024 Unrestricttd Rfstrirted Total Totsj fim fuD NL INCOMING RESOUKCES lllcornlRg resOutI gen¢r4ted fuuds Voluntary incom¢ Aciivits¢s for gfflnling funds Inv¢slm¢nt incom¢ Othcr incuming r&sourees 66,978 7,133 13,073 65.965 6,102 l 2.458 IJ7 13.073 Tot•] Incominz ruo¥r¢ 9•.177 137 96J14 94.163 RF..SOURCF,S F.XPENDF.D Ch8rliiblt ctlvltl Chlble tivitieS NET INCOmINGI{OiGOlNGl RESOURCES BEFORE TRAYSFERS 2JS• 4,925 7875 19,442 Grosj tramsfen bt¢vettt fudJ Net IncomlnyJ{oul8oID8) rexhDrre• 7075 7,475 19,442 RECONCILIATION OF FUNDS TotAI fvThdA brought f•)r•rd 198JS8 198,458 179,016 TOTAL FUNDS CARRIED FORWARD 1913 458 Thr noS forni part of thes¢ fuwicial ststrmcnts
St. Colllm Scoda At 31 Dtttm 21125 2024 Total ndS U*restrkted f¥ttds Rfjtrided Totsl ds Not CURRENT ASSETS Inve$tmcnls C&Lsh at baDk 4nd in 136.168 69.765 136.168 69,765 127,038 205.933 2•5J33 198,458 NET CURRENT A&SF.TS 205 205 933 198 4511 TOTAL A&SETS LLSS CURRENT LIABILITIES 2115.933 20S.933 198,458 NET A&8ETS 205.933 19A.458 FUNDS Unrestricted CuTrls Re8tncted 205,933 198,458 TOTAL FUNDS 198458 Thc financial stalements were approved by th¢ Board of Tn4t¢¢S 4)n ............ ...... . ..................... and were si8ned on ils behf by.. Mary Miichcll -TnESt James MurdDch -TnL%tr¢ The part olthcsc financial ststco Pa8e 8
Par1 Cbllrcb of an 1 St#temeots nded 31 December 2925 e Yeir ACCOUNTING POLICIES At¢ountlTrg eoDvtDrfon Thr financial Ststrments bave been preiArryJ the histhtical cost CQllVCntion. Ind in ac¢ordancc w&th the Financial Reporting Standard for Smaller Entities letTeuive April 2LK18}. the Chariues and Tnle¢ Inve5tmenl (.011dI Aci 2)5 and the rwir¢ments of the Swement of Recommendcd Practice. Accounting and Retxhning by Cl1".. All tncominB resources are iDclud¢d on the Ststun¢ni of Financial Aciivitie5 whcD the charity is legally entitled to the in¢om¢ 4md the amjn[ can be qu#nufid with relnable Acawacy. R¢Jovr¢¢¥ ¢Iptttded ExpeAdifure is accountrd for on An xcnwls Imsis and has cl&wified under headtngs th8E aggreg&re 811 cosi related io the category. Where Costs cannot be directty attn"trMred to partscular hcadiDgs they have been allocated to activiliti on a basi¥ ¢onsi6tent with the u8e ofre40urce8. T•xatlo The chariLy is ex¢mpl Iroin lu on its chaTithle activi11. Unr¢5trid¢d fvnd5 can b¢ used in xcordance with the charithble objectiv&s AT the discreti¢Jn vfth¢ RestriLt¢d fvnds Can only b¢ $ for p#ni¢ul8r regtriLt¢d puryyAes within th¢ obj¢¢ts of the Lharity. Rc$trictioniD arise when specified by the dor40r ur when fund5 ar¢ raised for panilular rw¢ricteJ purp¢)s¢s. Furth¢r explani(Jn of the nature and of each fund is ADcluded iti th¢ nLK¢6 to the financial statenIts. PensloB eosts and other pMt-r¢ttr¢m¢nt b¢4ellts The Lhuriry uprrntcs a delintd CuntriltsOn pension schwntt. Cnntril)uuons payible ts) tht charAtYs petsAion scheme are chwged to the Ststemcnt of Financial Athivitics in the period to which ihey ttlatr. FAbrk repalrs mlitea#a¢e Nornul f#briL repairs and maintenance are chatgcd io the CKncrnl fuftd extra¢)rdinary rwaiw% and impruvementl ore md frthn the Fabric fund and by special fll[ r•isin8 evenis. ACTtVlTILS FOR CENERATXNC FUNDS 2•25 2024 colledi0nfrtd raisA08 INVLSTMENT INCOME 2D25 2024 RcnL8 rec£ived- Man Tntei&st receiv¢d Dividends ffC¢iVLxI 400 1,42Z 7,889 1,318 Page 9
Sl. Col•rn Stewartott Parl Notes to the Flha for tht Year Ended 31 Dtcembe tlnued 2112 TRUSTEFS, REMUYERATION AND BENEFris On¢ of the tne¢S (Liz Auld) is a eomiected pty to one of the or8}$ (J( Auld) who receivcd Organ Supply payn¢nts for playing the church the value of £1.756. Donakn'ons made by the Tnjstees in 2025 cqus kn £18Jl l. STAFF COSTS All CThurch of ScoilAnd ¢ongrwtions contribute th the Natiortlll Stipend which I. the cost of all ministers enwloyers eoDthlJutsoL% for the national iTLsurance, pension and housing and loan fund. MinistCTS stilds are paid in accordance with the national stipend scale. which is rclatrd to year5 of servicc. For the yemr under review the mintsn supettd was £32.433 and the maximwn stipend in the 5th and Su¢qUt year8 of service was £39.856. There is one rnernber of Maff Icleanu). L1 staffing costs during the yeaT amwnttd to £2,864 (2024 - £2.984). Ministries & Mission Contribull gmounwj £37.063 {2024 - £28.244). cuRRF. ASSF.T IsTTrUs 2025 2024 Liskd invulments 12703# The stated investments a¢ cost at 31 fkcernber 2025 was £47,121112024 - £47,128.) MOVF.MF.Kr IN FUNDS TT•Trrf¢ he¢¢ fvndj At 1.1.25 At31.12.25 Uftretslcttd G¢neral fund 193.713 3,1110 U50 4,925 201,1¥8 3,100 Trust fuDd- revenuc 19&458 2JS• 21b5.933 ReJtrl¢ted Cryndl Deyelopmcnt Fund POEW S¢rfland (Ejrl Hai8) Harvest Collecuon LÉf¢ & Work L¢8OCy 3,750 (3,750) 17S 11751 {1,o09) 4,925 (4,925) TOTAL FU.WDS Page 10
oluJpb' Tvart 4rlth Church of t tb FIB d*1 Statements- for the ded 31 December 2025 MOVEMENT IN FUNDS- tontthmed N¢t movernt in funds. included iti the abDVC are as follows: Imcomlhg rtwurca Resourtd Movemettt In expended fuDds Uthreslrl¢ted fvtsdj CJencntl fund ,177 87.627 2,55(1 l)evelopment Fund Poppy Scolland IEArl Hai8) Hatvest Collcction Life & Work Le8acy 3.7YI 3,750 17S 175 137 1,212 4,92S TOTAL FUNIIS Compar4¢fvu ffjr movemewf th f•nd• Net movement I Transfers b¢twttD At 1.1.24 Ai 31.12.24 Unrestrleted FuDds General fvnd Trust fulld. c4pitsl Tn]st revenue 174,271 3,IlXI 17,0•3 {439 19J,713 3,1011 179,910 17,093 2,439 198,458 Rdtrlrt¢d Futtd• l)eveloprnent Fund Lif¢ & Work (1,977) (462) 462 2A39 12,439) TOTAL FUM)S Pa8ell
L Columb's Prlsh Chntth uf Sc4rt1 tewarto• to tbe FlwJaHdal Stst eNts- (Ar tbt Year Ended 31 December 2925 MQVEMENf IN FUNDS- ¢oDtioMed Conwarative net movement in fithd& iticluded in the above are as follows.. IntomiTrg rtwurces Resour¢ expend¢d Movement in funds Ubrestrlcted fDthds Genernl fwid 91,7 74.721 17,003 Drwclopment Fund Poppy Scthl•nd (Earl H4i8) Lfftfc & Work 1,9TI 1.977 462 Warni Se ClId 1439 2.439 TOTAL FUYDS PaBe 12
L Columb'i Cburrb of tewartoD t t th FID•Adl St•temeDts- ort e Yegr £nded 31 December 2025 VOLuKfEEKS St. Columba's congregation greatly benrfits from the LY)ntnlmtion made by volunieLY8. They give willtngly in exccss of thi)usaDd hours pcr yesr of their time and talents for the bcncfit of the ¢hurch and the wider community. The areas of congregalionai life that rely on the valuable contriiyJii(m of the volunt¢W8 aT¢ rnany and varied. They illehth.. Stssion Clerk.. Point of ¢onfxt for PrGshytery and various committets within the church. Receiv&4. revicw5 aDd disscmiDattS infornL0ll io rclevaDt partits. Due lo vacancy. drafis preaching plarts. liaises with visiung minislrrs. and is rs1 point of Lontact Wding* fimerals and sC5sion meuiTh8tD. Serves on a variety o(committe¢s within the church. Property Convenor.. bAana8es dl elctncnts uf the fBbric and StsUCWral wellbeing of the ¢hwch. chw¢h Iwll mansc. This includGs ener8y mvniLontt¥. fabric inspections and point of ¢ODiact for all
Finance Team (S volunieersl.. Re4M)nsible for all financial transac(ions of th¢ churth. This in¢ludes all dOnl0S forn? the cot)BrcgatithL dationS from or8anisation who use the ¢bub faciliti¢4 and 411 church expendintre. Bank teconciliation and Parti1 of accounts io trial b•lJw¢ so thzt th¢ Chuh countants can complete yearly Tradin8. Profit & IXJ&s accounts and Balattee Sheets. Reports c(1cled and delivered kn a VAriety ol cirfnmine¢s within the thurch. Prcpares Gift Aid. OSCR and Business Stream returns. Sknv¥dship, Pastor41 Car4 F¢llowship & Hall 116 Voluners).. These volutttc¢r8 8upporf th¢ thurL'h and wid¢r ¢ommunity in relation to ChTiStsgn st¢w&rdship and wellbeing. Th¢y visit r¢¥ularly fow care homes. 32 ¢lduly thuTch members vtho are h(rtJsebmd. ond those who ar¢ sick 01 h¢)ni¢ or in hospithl. The volunteeT5 wvvide lOurc¢S and vff¢Y pr4di¢al soluiions to encourage Chrisiiun spirit in wccts of life ts thc Con84(1( and wid¢r ¢ommwiity, includin8 the plannin8 and maTra8ement of Hall idlu. Messy Church, Holiday Cltsb & Sunday Ctub (9 voluntreTh).' Provide a varidy of J¢tivitie% {gam¢s, rcaditt& crafts) for rhildr¢n from nursery aBe upwards. The clubs are wcll aLt¢Trdcd - Sunday Club16). Mrssy Churth (15) *Thd Holiday Club150). Much of thc #ctiviii¢s of th¢ church wwid Wble w continue 8knuld i( noi be for th¢ commitmelli and dedication of the volunteers. gc13
.1 P#rl Church tewart t of Flnnell A ed 31 December 2L)25 ort t Year 2025 2024 INCOMING RESOURCFS Voluntary Intome l)ffer¥ngs Other ordinary general income Lil¢ & work Sunday Schwl Income Ciift Aid Lcgacy 475 7.237 175 50,452 5,398 462 10.091 9,653 6&978 65.965 Artlvltlu for g¢Trerztln% funds Spla1 coll¢¢lionfJfimd rdisin8 7,133 6.102 IDv¢Jtment Income Rcnis rccciv¢d- Manse In¢¢St r¢Leived Dividends rcc¢ived 8,400 1.422 7.889 1.318 3.251 13,073 12.458 Other Incomlng remure Revaluatsott of tAve8rment 9.638 Total Ineomln8 rtjoiircti 96J14 94,163 RESOURCES EXPENDED Ch*rli•blt •ctlvltles N8tsonal Ministy & Mission & Wider work Other salaries Pulpil supply 42,8J6 4,676 582 12,424 10,40D 2.198 2.711 11,024 40.462 5,679 415 6,580 ¥,21)0 3.290 3.582 4.278 bric rcpairs & maintawiec Heating & li81n Water charges & insurance Prinring, xtsrionery & r¢lu(ed Chg¢S Chhcr cxpenscs Pats to charities Tot apended 88W9 74,721 Net (expendithrt)Illleomt Pagc 14