The Chureh of Scotland
ST. MARTIN'S PARISH CHURCH OF SCOTLAND
PORTOBELLO, EDINBURGH
RECEIPTS AND PAYMENTS ACCOUNTS
YEAR TO 31 DECEMBER 2024
CongregatloD No: 010093
Charlty No: SC 013918

Referenc¢ and Administrative Information
Charity Name:
SL Maron's Church of 5￿tI￿nd, Portobdlo, Edinburgh
Charity Registration Numb¢r:
SC013918
Congregatton Reference No:
01(X)95
Con￿1 Address:
Truste¢J who served duriog 2024
Kirk Session Members
Prinelpal Offlce-be•ren
Minister:
Session C.lffk..
Church Treasurer:
Inde
endcnt Examiner
Bankers
The Royal Bank of Scotlan
Edinburgh Portobello Bran¢h
12 Bridge Str¢¢i
Musselburgh
EH216AH

Trustees, Annual Re￿rt
Year ended 31 December 2024
Slruclure, Governance and Management
Governing Doc•ment
The Church is administered in accordance with the temis of the Uniw Deed of Consti￿110n.
Re¢rnitment And Appointment of Trn8tee#
Members of the Kirk Session are the charity trustees. The Kirk Session mcrnkrs are the elders of the church
and 8r¢ chosen from those memkTS of the church who are consid¢roJ ty have the appmprialc ¥ifis and Skills.
Thc minist¢r, is a memb¢r uf thc Kirk S¢5sion. is elecied by lh¢ ¢ongr¢gaiion and inducted by Presbyrery.
OrganisationAI Strueture
Under the Unitary Constitution the work ofthc Kirk Session is undertaken by four teams made up of Elders and
congregational members. The teams are namdy: Ptom. FinanK Worship and Hosyi¢alty.
Objertivu and Adivities
The Church of Scotland is Trinitarian in doctrine, Refornied in tradition and Presbyterian in polity. It exists lo
81orify God and kn work for th¢ advanccmcnt of Christ's Kingdom throughoui the World. A5 a national Church,
it acknowledg¢s a distinctive call and duty to bring th¢ ordinttnc￿ of rcli8ivn ￿ the pwple in every parish uf
Scotland Ihrou8h u turilorial ministry. Ii Co￿Ferate$ with other Churches In varlous e¢umenlcal bodles In
Scotland and beyond.
We have our weekly Servie¢ of Worship on a Sunday, and now tthve Holy Comrnunion every three months. We
are still broadcasting our Sunday Service on various ￿tle￿ and these Services are being seen worldwide. with
people frorn around teA counlries joining us for Sunday worship. At Christmas w¢ s¢ll Eows for our Chrisknas
t￿ and receive cards from our member& rather than giving individual cards. which include a donation. The
donaliDn5 plus our Christm&s Eve and Christm&8 Day offerings are splii between two charities. one in Scotland
and one abroad. Part of these amowits was outstanding at th¢ y¢8r ¢nd.
We continue to work hard to s¢rvc our local community and our m￿thlY community cin¢ma continu¢s to show
thc latest films availablc and is frtt to anyone. Wc also providc fr¢c juic¢ wid 1¢¢ ¥ream. Evcry Wcdn¥>duy w
liold a frcc cotT¢¢ morning and peopl¢ wcILOme lo pop in fora wffee and a chat.
The groups which meet in the Church conlinue 10 function well. Ar¢ You Still Game meels onc¢ i month on a
Friday wilh a very varied agenda and this has proved to be a well-att￿ded afternoon of fim. Our craft gr(￿p
meets monthl), and our bi-wttkly singing wup, which h&$ around 20 n*rnlxr5. is now in its third year.
Since February we have been joined by ￿ frrxn the Presbyterian Church of Nigeria. c)n a
familiarisation placement and Michael has %tArteil k ￿-e￿Il prayer m￿tIn8 and a wed(l)' bible study.
We continue to have strong ties with our I￿al primary ￿h0O1, community ¢entre and nursing home and work
well with other community organisatAons al￿ ccumenic41 pfy￿e

Trustees, Annual Report
Year eDded 31 December 2024
FinAnei21 R¢view
Our principal sourly of income is congregation members. offerings. Many of our m¢mbcrs have continued
to donat¢ direcily through the Bank, and we are very gr*ful for this a5 il helps to maintsin a regular income
stream. A proportion of these are gift aid&L and the tsx recovered is an important source of income.
We held a Christhias Fair in November 2024 and it was great to see the Church buzzing with activity once
again whilst raising £2.883.
We re¢eived £8,576 from the investment held by the General TrU￿ee$ on the congregation's behalf in the
Consolidated Fabric Fund Revenue account. (See Appendix). We may use this fund to ¢x)ver repairs and
maintenan¢e costs. and also prO￿Y insurance and heat and light.
In 2023 the family of chuwh members kindly donated £5.000 in their memory and specifically asked that
these funds be used to upgrade the Church audio visual system. This work was undertaken during 2024 and
the accounts show the restri￿ed fvnd brought forward ai the beginning of the year bein8 fully spent.
Last year's review referred lo the decision to upgrnde our CCTV system. due to a spell of vandalism. This
work, includin8 new additional cameras to ensure the whole of the Church'5 property is covered, was
completed and paid for in 2024. cosling £3,51 I. This cosL along with the other fabric expenditure on the
church and ihe mans¢ which amounts tr1 £2,493, will be recovered from the Consolidated Fabric Fund
Revenue acrA)unL as d¢scribed above.
Reserves Policy
By 31 December 2024 our rescrvcs had d￿rea￿d to £16,871 and it w&8 decided to amalgamate the general
and fabric funds. The Kirk Session will discuss what steps mighi be taken to improve the financial position
in 2025, includin8 making fvrth¢r draw downs from the available funds in the Consolidated Fabric Fund.

Trustees, Annual Report
Year ended 31 Deeember 2024
Statement ofTrnstees' Responsibilities
The members of the Kirk Session must preFwe fina￿1￿] 5tat¢ments which give suffi¢i¢nt d¢tail to enable
an appreciation of the transadions of the chU￿h during the financial y¢ar. The membets of th¢ Kirk
Session / cOn￿eSatiOnal Board are reswisible for keeping proper accounting records which. on request,
must reflect the financial poSit￿n of the Church al that tirnc. This must be done to ensure that ihe financial
sta¢¢mcnts cornply with thc Chdrilics #n(1 Tn￿￿e Invesuneffj (Scoiland) Act2005. the Charities Accounts
(SLviland) R¢¥ulations 2000 (&$ amended) and Ihe Regulations Ancnt Congregational Finance approled
by the Generdl Assembly of th¢ Church of Scotland in 2007. They are also responsible for safeguarding
the assets of the Church and hence for taking reas(x)able steps for the prevention 8nd detection of fraud
and other irregularities.
Approved bv the Trustees and signed on their behalf,
Sey¥iv4 Clerk
12 March 2025

ST. MARTIN'S CHURCH OF SCOTLAND, PORTOBELLO, EDINBURGH
SC 013918
Independent examiner's report to tbe trnstees ofsL Martin'5 Parish Chureh
I report on the financial statemen15 for the year en(kd 31 December 2024 set out on ￿geS 6 to 12.
Respective re5ponsibiliti¢s of the ￿stee$ aBd the iDdepeDdeDt examiner
The charity's In￿tee$ are responsible f(Jr the prep8rnlion of ihe financial &atements in accnrdance with the
ternis of the Charities and TnLStee Investment (Scotland) Act 2005 and the ACc￿nts {Scotland) Regulations
2006 {as amended). The charity trnstees consider that the audit requirement of Regulation 1011) {d} of the
2006 Accounts Regulations does not apply.
li is my rc5ponsibili¢y to examine the f￿ancial slatcrnents under Secti￿ Hll ) (c) ofthe Chariti¢5and Tru51ee
Investh]ent (Scoiland) Act 2003 and to wh¢ther par(icular matt¢rs hav¢ com¢ to my attenlion.
Basis ofindepeidenl ejamimer's report
My examination w&s carried out in acwrdanc¢ i¥ith the general Directions given by th¢ Charity Con]mission
and is in accordance with Regulation I l of ihe Ch¥ities Accounts (Scotland) Regulations 2006. An
examination Includes 4 review ofthe xcounting recL)rds kept by the charity and a comparison of th¢ accounts
presented with thosc rccord& It also includes ccmsida7tion of any unusual items or disclosures in the
ac£ount& and seeks explanations from the trustees concerning any such matters. The pro¢￿￿￿S undertaken
do not provide all the evidence that would be required in an audil and c￿sequent1Y I do not express 8Tr audit
opinion on the view given by the finAncial stsl¢rnents.
Independent ¢xamln¢r's s¢alem¢nt
In connection wilh my examination. no Mat￿r has come ro my arMiN)n:
l) which gives m¢ r¢&8onable cause to believe that Mi, any material. respect th¢ requirements:
to k¢¢p a¢¢ounting records in ￿￿rdan(% with Section 44(1)(a) of the 21)05 Act and Regulation 4 of
the 2006 Accounts RegulatM)ns and,
to prepare accounts which aco)rd with the accounting rttords and comply with Regulation 9 of the
2006 Re8ulation4 have not been met. or
2) to vihich, in my optni0￿ attcntion should be drawn in order to ¢nabi¢ a propcr unthrstknding of th¢
rinancial $taterncnls to bc rcaLhcd.
12 March 2025

ST. MARTIN'S CHURCH OF SCOTLAND
PORTOBELLO EDINBURGH
Recei
tsandPa
ments Account
Year ended 31 December 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
2024
Totsl
2023
Not¢
R¢¢¢i
Donations
Fundraising Events
Bank & deposit interest
Transfer from Fabric Fund
(Per Appendix)
21.670
2.883
272
8,576
1.258
22.928
2,883
272
,576
24.940
3,156
274
Total Re¢ei
33.401
1.258
34,659
28,370
Costs of generating fill)ds
Charitsble activities
Governanrx rJ)sts
82
35,709
250
82
41,442
250
157
35,174
220
5.733
Total Pa
36,041
5,733
41.774
35.551
Excu$ of Payments over Receipts
For tbe year
{2,640)
(4,475)
(7,115)
(7,181)

ST. MARTtN?S CHURCH OF SCOILAND
PORTOBELLO EDINBURGH
Statement of Balances
As at 31 December 2024
Unrefjtricted & Ratrirted
Designated Finds
Funds
2024
2024
Total
2024
Totsl
20
Bank & Deposlt balantt8
As at l January 2024
19.328
4.658
23.986
31.167
Movernent in yeaT
Excess of payrnents over
r￿eipts for.th¢ y¢ar
(1640)
(4,475}
{7,115)
(7,181)
A5 al 31 Dec¢mber 2024
16.688
183
10.871
23,986
The a¢eounts were approved by the Kirk Session and Financial Board on 12 Mar¢h 2025
For and on behalf ofthe Kirk Session

ST. MARTtN'S CHURCH OF SCOTLAND
PORTOBELLO EDINBURGH
Year to 31 December 2024
Notes to the Aceounts
I. BASIS of &¢¢ounting
Thc5c ￿CoUnts havc bccn ￿Pared on the Reccipts and Paym¢nts b￿15 in aLxonlance with the
Charitie5 & Trustc¢ Invcslrnent (Scotland) Ac£ 2005 andthe Charities Accounts (Scoiland) Regulations
2006 (as amended).
2, Nature and purpose of fuids
Unrestricted funds are th05c that may be used at the discretion of the trustees in furtherance of the
objects of the charity. The trustees maintain a single unrestricted fimd for the day-to-day running of the
church.
Restricted fvnds may onty be used for specific puryjoses. R¢striclions arise when specified by the donor
or when funds are raised for specific purpose&
3. Trustev r¢munerntlnTr 1nd ￿13ted
Our Cl¢an¢TS,
D¢Lzmb¢r 2024. (2023: £1,633)
arh. transai-rfnns
¢r¢ paid £1,930 for the year CTKling 31
During the year the
expenses. This covere
of a trolley.
as paid £2.657 as a re1Mbu￿eMent of out of pocket
e phone, manse repairs, webservices and the purchase
Iravc
Ing expenses, mo
No trustee or person related to a trustee had personal interest in any contract or transaction entered
into by the ¢hureh during the ye4r.
4. Movements Ih Funds
At l January
2024
Ai 31 December
2024
Receipts
Payments
Transfers
Unrestricted Tr UDds
General fund
17.006
Designatcd Fabri¢ Fund 2,322
33,401
36.041
2.322
(2.322)
16.688
19.328
33.401
36.041
16,688
R¢stri¢¢cd Flnds
AV F4uipment Fund
Special Colleczions
4,759
(101)
4,759
974
1258
133
4.658
1258
5.733
183
Total Funds
23.986
34.659
41.774
16.871

ST. MARTIN'S CHURCH OF SCOTLAND
PORTOBELLO EDINBURGH
Year to 31 December 2024
Notes to the Aecounts
4. Movements in Funds {eontinu¢d)
Desi
nated Funds
Fabrie Fund
This fijnd was specifically set aside to assist in the fuwicing of any major expenditure or new
iiems in maintaining the upkeep of the Church. How¢v¢r the Church's Gen¢rnl Fund has now
dropped lo a level where it has been decided to amalgamate these funds.
R&stri¢ted funds
Audio visual equipment fund
During the year lo 31 December 2023 £5.C(K> was donaled to the Church Specif1￿lY to be used
for the purchase and upgrading of the audio visual equipment. This took place during 2024.
Special coll¢¢tlon8
These are collcthions taken up to Ix donaied to specifi¢ ¢harilies and not to Church fijnds. The
Christmas 2023 collection was not included in income until 2024 and £183 of the Christmas
income in 2024 was not remitted to the chosen charities at the year cnd.
3. An*tysls of doDallons
Unreslrided Restricted
Fulld$
Funds
2024
2024
Total
2024
Total
2023
FWO Sch¢me (non-gift aid)
Gift Aid Donations
Tax recovered on gift aid donations
Ordinary offerings (open plate)
Weddings, funerals & christenings
Sunday teas
Coffee momings
El¢¢tion fec
Hall let
Donation for AV equipment
Other offerings & donations
Christmas tree bows
s￿claI Collections
2.508
8.170
3,551
3,711
450
624
616
700
80
2,508
8,170
3,551
3.711
450
624
616
700
80
3,466
7,338
3,382
3,252
850
472
702
5.0
277
91
1,260
1260
183
,075
183
,075
21,670
1.258
22.928
24,940
6. Fundrnising events
Christmas Fair
2.883
2.883
3,156

ST. MARTIN'S CHURCH OF SCOTLAND
PORTOBELLO EDINBURGH
Year to 31 December 2024
Notes to the Accounts
Unreslricted RestricteA
Fulldx
Funds
2024
2024
Totsl
2024
Total
2023
7. Cost of genernting funds
Offering envelopes
82
157
8. ChAritAble a¢ilvllles
Giving to Grow
p￿5bYtery dues
Minster's Trdvel
Cleaner's salary
Cleaning materials
Church repairs & mainten￿)Ce
Commemorative vases
Audio visual costs
10 year anniversary buffet
Trolley
Laptop
Manse council tax
Manse repairs & maintenance
Heat & light
Insurances
Copyright licenccs and musi¢
Miscellaneous expenses
Printing. slationery and posts8e
Broadband
Telephone
Website
Community donation
Special collections 2023
Special collections 2024
12.101
243
1,537
3,861
786
4273
12,101
243
1,537
3.861
786
4,273
8,090
193
656
3.267
73
8.768
216
241
760
4759
4,766
478
478
599
3.063
957
3.653
796
802
265
239
720
120
144
250
1251
3.136
1.731
2.868
1,251
1,862
234
33
720
132
206
250
3.136
1.731
2,868
1,251
1,862
234
33
720
132
206
250
422
552
422
552
35,709
5,733
41,442
35.174
9. Govern&nce eosts
Independent examiner's fee
250
250
220
io

ST. MARTIN'S CHURCH OF SCOTLAND
PORTOBELLO EDINBURGH
Year to 31 December 2024
Notes to the Accounts
IO. MiDlster'$ Stipend
All Church of Scotland congregation5 contribu* to the National Stipend Fund which bears
the costs of all ministers. stipends and ernployefs contributions for National Insuran
pension and housing and loan fund. MinAs*tS' StiFKnds are paid in 8c¢ordance with the
national stipend scale. which is relate4J to years of service. For the year under review the
minimum stipend w&8 £31.642 and the maximum stipend (in the fifth and subsequent years)
£38.884
11. Collectionj for Third Parti
2024
2023
St Columba's Hospice
Brunstane Prirnary School
Holy Land Institute of the Deaf
Earl Haig Poppy Fund
Th¢ New Bethel Presbyterian Church of Ni8eri& Oshiri
228
250
600
251
150
120
204
552
1.251

ST. MARTIN'S CHURCH OF SCOTLAND
PORTOBELLO EDINBURGH
Year to 31 December 2024
APPEIYDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTELS
CApfTAL ACCOUNT
2024
2023
Balance at l January
84,424
84,424
Balance at 31 December
84,424
84,424
2024
2023
Cost ofinvestments at 31 D¢etmber 2023
Consolidated Fabric Fund- CapitsJ- Gro￿ Fund
Deposited funds
UDIts
269
1,418
83,(M)6
1,418
83,006
Credit bAltdnceg held at c￿1 al 31 Deeember 2024
84.424
84.424
Market Value ofinvestmeDts 4131 December 2023
Consolidated Fabric Fund- Capitsl- Gro￿ Fund
Deposited Funds
269
1,716
83,006
1,568
83,006
Market VAlu¢ of balanees at 31 December 2024
84,722
84,459
REVENUE A
COUNT-
lidated
¢fu
2024
2023
Balance at l January
Interest received in year
Investment income
Transferred to Church funds
Late costs from property purchase
Administration charges
36.288
6,090
36
{8,576)
32,714
4,152
32
(480)
(130)
(424)
Balance at 31 De¢embeT
33,414
36,288
12