KIRKLISTON PARISH CHURCH OF SCOTLAND ACCRUED (2015 SORP COMPLIANT) ACCOUNTS For the year ended 31 December 2025 Congregation No: 010110 Scottish Charity No: SC013924 Page i 0126
Klrkllston Parish Church ol Scotland Trustees, Report Year ended 31 December 2025 The Trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set OLtrt in note I to the account5 and comply with the General Assembly Regulations for Congregational FinancE, the Charities and Trustee Irivestment Iscotlandl Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended} and Accounting and Reporting by Charitie5.' Statement of Recommended Practice applScable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Objectives and Activities The Church of Scotland 15 Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glDrify 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. The Church continues to develop ways of making a valuable contribution to the life of each local community and 15 constantly reviewing the best ways to achieve this. Achlevements and Performance Introduction The regular pattern of services continued in 2025. with a traditional service at 10am In the Church followed by the more informal Connections service at 11am in the Thomas ChBlmers Centre Ichurch Hall) - apart from the last Sunday each month when we held a single family service in the Church in the morning and Messy Chtsrch in the Centre in the afternoon. There were several single services on designated Sunday morning5, including Remembrance Sunday and Heritage (Pentecostl Sunday. All services were in-person, and we continued to live stream services apart from Messy Church. Another successful Picnic & Pra15e, our summer community outreach at Carlowrie Castle, took place in August with many of the guests invited by Church members. In December we held our fifth succe55ful "Carols@Carlowrie" at the same venue. Easter and Christma5 cards with invitatior15 to the services at each celebration were once again delivered to every home in the Parish. Members continued to serve on the Community Council, with the local BB Company and volunteer with Queensferry Care, Kirkliston Community Conservation Volunteers IKCCVI, the Kirkliston Community Fridge and other way5 in the community. All activitie5 continued and, in some cases, expanded during the year. Details are given in the sections which follow. Page 2 tyr26
Klrkllston Parlsh Church of Scotland Tru5tee5' Report Icontd.) Year ended 31 December 2025 Review of buildings The Working Group established in 2024 to review the current and ftre use of the Church and Church Centre continued to meet throughout 2025. The fotus during the year wa5 on what might be achieved through a major internal renovation and upgrading of the Church building. Thls included reviewing initial sketch plans from the Archltect, a meeting with them to discuss Options and possible changes, and reviews of revised outline plans subsequently provided. Initial cost estimates for the latest plans were provided by a Quantity Surveyor. At the end of 2025 the group agreed that before incurring any additional design costs, the advice of the Presbytery's Property Officer on our proposals be sought, with a visit to the Church to be arranged for early 2026. Work will then continue to produce proposals for review by the Kirk Session and then by the congregation. Pastoral Care Our pastoral care team continued to work with a wide variety of people referred to us. We followed a 1-2-3 system, i.e. visiting monthly, two-monthly, three-monthly lor le55 frequently) depending on each person's needs and/or wishes. The team connected with people in various friendly and caring ways, and our visits were well received. A focus on those who have experienced bereavement continued, with well-attended monthly coffee and chat mornings at a loc31 café. We carried out hospital and care home visits and held regular team meetings where we shared concerns and prayers. In 2026 we plan to provide the team with additional training. Mission and Discipleship The weekly prayer meetings continued apart from a summer break and we welcomed some new attendees. Life Groups continued to meet regularly, either following their own Choices or Studying the samp book over several week5. Around 60-65 church members attended a Life Group. Two successfvl in-PErson Alpha courses were held. The first was in Dalmeny between April and June in association with Dalmeny & Queensferry Parish with around 20 adults attending. The second was our first Alpha Youth course which ran from September to December in Kirkliston with several teenagers attending, one of whom was baptised in the Forth estuary in the autumnl We kept in regular touch with and sent donations from special collections to our missionary partner5 in India and Ukraine. Other mission loutreachl activities are covered in the reports on Worship and on Children, Families & Youth. Worship We are thankful for ariother good year with a variety of well-attended services during 2025, as detailed in the introduction. Messy Church with its informal set up continued to reach out to our families who regularly enjoy meeting, sharing food, being creative, dancing to AV clips, action songs and listening to a Christian message. Picnic and Praise 2025 was an amazing opportunity to reach out to the community. There was food, fun, music and dancing. Members of the Refuel summer festival team from N-East Scotland joined us to host a Christian Ceilidh Scottish dancing to some well-known hymns. It was very different and such good fun! Page 3 of 2S
Kirkliston Parish Church of Scotland Trustees, Report Icontd.I Year ended 31 December 2025 Worship (cont'dl Caro15@Carlowrie 2025 continued to be a wonderful celebration of Caro15 and readings with a Christmas message for everyone who gathered from the wider community. It has become a popular event and once again the free tickets went very quicklv. We were able to go Carol Singing again at the Newliston Arms Hotel and, in a new inltlative, at the end of the year we held a joint praise service with Dalmeny & South Queensferry Parish Church. We plan to rotate the venue of thi5 service each year. The worship te3m are very much looking forward to a variety of ways to encourage worship during 2026. Fellowship We experience fellowship in a wide variety of way5- during and after services, in Life Groups, at the Men's Group breakfast5 and other regular gatherings, and also through workinE and servillg together. The Kirky Krafters again worked on various projects during the year, culminating in another very successful Sale and coffee morning in November with the proceeds going to Church funds. SeTving teas and coffees continued between Sunday morning services and several "Rejoice" mid-week informal services with lunch were held for our older and more inflrm members who ale not able to attend a full service. Dorcas Lunches The Dorcas Lunches, our Tuesday lunch club, is an outreach into the local community and give5 all ages an opportunity to meet in a friendly atmosphere and enjoy a meal and a chat. In 2025 the lunches ran again from September to April, with the income raised a welcome addition to church funds. Kirk115ton Guild The Guild met between January and April, and from Septemberto December, meeting In the Church nd Centre on the 2 and 4 Wednesday afternoons at 2.00pm, with a regular attendance of 36 to 39 members. We had a variety ofspeakers, slide shows and a Christmas meal in December. Members attended the Guild annual meeting and the 'Blg Sing, in the Assembly Halls. We supported Release, supporting pastoral aid in Egypt, and the Crossreach Early Years project, donating a total of £700 to both project5. Property The Property Team continued to ensure the Church, Centre and Manse were maintained to a high standard throughout the year. All the annual statutory and safety maintenance checks and servicing were completed. The current Quinquennial Report15-yearly survey) produced by an independent building surveyor did not identify any urgent major repairs to the buildings to be carried out in 2025. The Manse was redecorated in March and in May a new keypad svstem for the Thomas Chalmers Centre Ichurch Halls) to replace the old key system was fitted. Electrical work and redecoration to upgrade the old 'counting room, in the Church for the proposed counselling service was carried out in June, and Upgrading of the Vestry in the Church for use by parents and young children during services was carried out in October. Pa8E 4 of IS
Klrkliston Parish Church of Scotland Trustees, Report {contd.I Year ended 31 December 2025 Web & Medla The media team are responsible for the management and 5UPPOrt of the IT and media equipment and Infrastructure used in our worship services and other activities. The team continued to manage and develop the Church website, liaising with different groups within the fellowship to ensure that the information displayed was relevant and up-to-date. We produced regular social media posts and designed posters and banners to advertise church activities to our congregation and beyond. The team continued to manage our YouTube channel, where our services are live-streamed each week, and occasional inspirational videos were also uploaded, The team continued to produce our weekly podcast. bringing the week'5 message to those not able to join in the live service or wishing to listen again during the week. This year we successfully upgraded all of our systems from Windows 10 to Linux, mitigating the impact of the end of support to Windows 10 and improving performance. Administratlon The Administration Team continued to serve the Church in a wide variety of ways including- compiling, edlting, and printing three Church Newsletters,. producing Easter and Christmas invitations and co-ordinating their delivery to the Parish,- designing and printing material for teams. organisations and groups. formatting and distributing the duty roster for Sunday services,. managing the Church Zoom and email account,. helping to compile the weekly Friday e-letter for issue to the congregation, neighbouring Churches and others on our circulation list,. maintaining internal and external noticeboards,. ordering stationery when required. managing the mallbox and distributing mail. managing the storage of Church records, ensuring that all documents are stored or archived appropriately and disposed of securely: managing the registration for our annual Parish mission activities,. ensuring our annual Christmas and Easter banner5 are timeously displayed and managing the contract with Xerox for the supply and maintenance of our Workcentre. Children, Youth & Familie5 Our activities and outreach to Children, Youth and Families and the wider community continued to evolve in 2025. Around 80 children and young people regularly attended our various activities with most of the focus being on Fridays rather than Sundays. There was a lot of "cross-over" between different parts in our Church Family, as children. yOUF)g people and families engaged with us in a number of different ways, and young people being 'served' by one group's activitie5 were actively 'serving' others in other activitie5. Interns.. With welcome financial support once again from Presbytery. we were able to employ four of the Church teenagers as Summer Interns for another year. They played a valuable role in church activities, including leading worship and helping with the Holiday Club, Picnic & Praise event and the Gala Day. These four young men engaged well with the Church family and undertook task5 Wlth a willing and cheerful attitude, impressing all with their skills and enthusiasm. Sunda Worshi Several of our talented teenagers joined the praise band which leads our Connections sorvice at 11am and also takes part in the end-of month joint family service. Young members from the Boys, Brigade also took responsibility for operating the technical equipment used to display the lyrics, readings, images, videos etc. used in worship, and managing the cameras and content for live-streaming of our gathering each week. P•ge S 0126
Kirkli5ton Parlsh Church of Scotland Trustees, Report {contd.I Year ended 31 December 2025 Children, Youth & Famille5 Icont'd) Sunda Worshi cont'd Young folk also played important part5 at the Carlowrie outreach events in August and December, the fantastic performance of "Its a Census- Get Me Out of Here!" a musical re.telling of the Christma5 Storyi and ihe Christmas Eve Family Gathering. Mess Church continued to meet in the afternoon of the last Sunday of each month. It is an all-age familygathering exploring Bible 5torie5 and teaching using activities and crafts, ending with a shared meal - an opportlsnity to meet and worship in a fresh way. Attendances varied each month but there were a regular number of families, some known to us from Little Coffee Stop, The Club and The Boys, Brigade, but also those with no other Church connection including some who had followed us online before deciding to come along in per50n. The team facilitated activities and engaged with those attending, leading to discussions about faith and life, and allowing us to build connections and relatioriships with attendees of all ages. Little Coffee Sto LCS hosted around 45 babies and toddler5 wlth parents/grandparents in the Church Centre for songs, stories, crafts, play. refreshments, and friendship on Friday mornings during term time. LCS is free to attend, but we make small profits through sales of hot breakfast rolls, home baking and hot drinks, and in 2025 we were able to donate to our local Children's Gala and to Home St3rt Edinburgh, the local branch of a natiorbal charity which works with families in homes and communitles right across the UK, Starting in the home, their approach is tailored to whatever the family needs no judgement, just compassionate, confidential help and expert support. LCS have their own Facebook page for contact and news. This year, we held a number of special events includlng a Christmas Paity, Teddy Bears, Picnic, and special fundraising event focu51ng on zoo animals with the prize of a family ticket for Edinburgh Zoo, donated by one of the Mums who attends the group. The Club.. Our after-school children's club, led by our Children & Families Worker every second Friday afternoon in the Church Centre, continued to be very popular, with around 4D children registered and most attending regularly. Activities on offer reflected the interests of the children. including crafts, games, pool, video & board games, and discussion. As well a key team of adult volunteers, some of our teenagers also volunteered on a regular basi5, some doing this as part of their Duke of Edinburgh Award Scheme programme. Prima School.. Our Children and Families Worker continued to build relationship5 and work with Kirkliston Primary School, leading assemblies, attending school events, helping at the Primary 2 nativity performance, and in Primary 3 every Monday morning with a literacy lesson, helping small groups of children. The aim for 2026 is to continue to build these connections and be involved in more activities. Holida Club: In 2025 our annual week-long summer Holiday club took place at Queensferry Parish Church in partnership with them. A good number of children and young people attended each dav and the event was enhanced by the input from several youth volunteers, including our Summer Interns, enriching the team even more. At the end of the Club we held a successful Sunday service for all children and parent5 covering the week's theme. A welcome gift from Presbytery enabled us to hire a minibus to take children and team members to and from Queen5ferry each day. PaEe 6 of 26
Klrkllston Parish Church of Scotland Trustees, Report {contd.} Year ended 31 December 2025 Chlldren, Youth & Famllles Iconvdl Youth rou Nu ets: Nuggets is a fortnightly youth group run on Friday evening5 between 6pm 8.00pm. Attended by 10 to 15 young people, around half of whom have no other church connection, NuEgets had another Successful year. In september, several volunteers attended Alpha Youth training. We then ran an Alpha Youth course until Christmas, with those attending coming from a background of faith and no faith. It was very successful, with great conversations, questions and fellowship. h School: Until leaving for a new post in September, our Youth & Commur)ity Development worker continued to build relationshlps with Queensferry High School. offering pastoral support to staff and pupils as required. On Thursday lunchtimes a safelreflective space wa5 provided. This wa5 attended by 10-20 pupils, most of whom used it as a safe space to eat lunch, but when appropriate there was also opportunity for some reflective practices, which were appreciated, Unfortunately. we had no involvement in the High School in the latter part of 2025 after our Youth Worker moved to another post. We are planning to bulld relationships again in 2026. Ma nitude: In past years both the BB Company and Church have taken youth to the Scripture Union run worship events- formerly called PowerPoint, now Magnitude. This year, with the involvement of our Youth Worker, Children & Famllles Worker and BB Leaders, we joined forces to take young people to attend a Magnitude Worship event in Edinburgh. This was enjoyed by all. In the summer, our BB Leaders took a small group of young men to attend a day at the Magnitude event at Lendrlck Muir. They had a fantastic day and are keen to return. We hope to attend future Magnitude worship nights and potentially take a group to the Summer festival at Lendrick Muir. Communit activities: Our Youth & Community Development worker continued to be involved in Community Outreach Projects, including the Community Fridge and the provision of emergency food parcels through our informal foodbank, using this as an opportunity to engage with individuals. Some of our young folk helped with the provision of the Church's popular tea tent at the Kirkliston Gala Day, and once again a number of children, families and young people who attend our various activities took part in the Gala Day parade and handing out flyers advertising our activities. Frida Faith Formation FFFI: The FFF gathering consists of a group of Sl to 56 puplls who are part of different ministries within Kirkliston Parish Church (the Boys, Brigade, The Club, Nuggets, etc.I The group initially started in 2023 as there was a growing appetite to explore the Christian faith along with other younE inquisitive mlnds. The young people involved attendeLI the Alpha Youth course in 2025. In 2026 we are looking to follow up on Alpha Youth with an appropriate resource to Continue walking with the your)g people on their faith journeys. Boys Brlgade 1$1 Kirkliston Bo 5, 8ri ade is an active BB Company, working closely with the Church, with 25 members and 7 staff. Our Anchor Boys (PI P41 and Juniors IP4 - P6) met together weekly In the Church Centre, enjoying a number of vislts and activities during the year alongslde a busy programme of games, crafts, stories. cooking and badge-work. P48E 7 of 26
Kirkllston Parlsh Church o15cotland Trustees, Report Icontd.) Year ended 31 December 2025 Boys Brlgade Icont'dl Brigaders IP7- 531 & Seniors IS4- age 191 met together weekly in the Church Centre. We undertook a number of visits and activitie5 Outwith the normal meeting night as well as continuing a programme of games, activitie5 and badge~work- including many outdoor activities. Our members also attended event5 run by Edinburgh Leith & District Battalion and West Lothian Battalion. Some of our young men continued to work towards the Duke of Edinburgh's Awards and the King'5 Badge (the Brigade'5 highest award). They have undertaken training, expedltion work, service to others and built up personal skills and participation in physlcal activity as part of these awards. Several Leaders undertook further training, building their experience and Èxpertise in youth work, The Company maintains links with several other BB Companies and FDF in Denmark la kindred organisation affiliated to the national church). We took part again in FDF'S VbrnerMeSterskabet Competition a number of challenges to be completed locally between January and April then submitted online. In 2025 we attended the Final in Copenhagen in May. Two teams of boys, accompanied by four leaders spent 5 days in the Danish capital, competing with around 200 teams. In July, we hosted members of FDF Storvorde-sejlflod in Kirkliston and at a canvas camp in Millport on the Island of Great Cumbrae in the Firth of Clyde. In summer 2026 we look forward to taking a group to FDF'S Landslejr. Th1$ 10-day camp, compr15ing around 10,OOD young people is organised every S years by FDF at their campsite near Silkeborg in Jutland. PlanninE and fyndr3i5ing is already underway for this trip, which will see 9 Boys and 5 Leaders Spend a fortniEht in Denmark, hosted by our friends in FDF Storvorde-sejlflod. This will be the 5th time we have attended this camp, marking a 20-ye3r partnership with FDF Storvorde-sejlflod. Men's Group The Men's Group held several Saturday morning gatherings with a variety of indoor and outdoor event5 often centred around a hearty breakfast, ending the year with what has become a 'traditional' pre-christmas meal in Edinburgh. The aim of the group 15 to build fellowship and supportive relationships amongst thè men in the Church and to connect with friends and neighbours who may not yet attend church. The group were encouraged to welcome some new attendees. Supportlng the Communlty During 2025 we continued to implement the 3-stage strategy to engage with and support our local community, especially during the current 'cost-of-living' crisis affecting so many. Communit Frid e.. The Community Frldge had another successful year, bringing the total weight of food recycled since openlng in December 2022 to 24,686kg124.686 metric tonnesl through a total ot 7,800 recorded visits. Regular deliveries continued from Fareshare, the largest national organisation facilitating the recycling of food from major retailers and manufacturers to local charities, resulting in a greater volume and variety of items available. The regular weekly collections from a growing range of local food stores also continued. Fridge group membeis manned stalls at several community events, including the annual Kirkliston Gala, to promote awareness of the Fridge and raise funds. A working group of KCCV (Kirkliston Community Conservation Volunteers) and KPC representatives met regularly to provide oversight and co-ordir)ate the range of activities. Towards the end of the year discussions began to establish the group as a separate organisation from KCCV, which has provlded banking and other support from the start of the project. Page A Df 26
Kirkliston Parish Church of Scotland Trustees, Report Icontd.) Year ended 31 December 2025 Supportlng the Communlty Icont'd) Warm Welcome Hub.. The Warm Welcome Hub is part of a UK-wide initiative, 3 drop-in facility for those struggling to heat thEir homes andlor in need of company and support. Our Hub opened in January 2023 on a Thursday morning in conjunction with one of the Community Fridge sesslons, with the Fridge providing ingredients for the soup offered during the winter months to those attending, The Hub remained open during the summer providing teas, coffees and a welcoming space for those needing a friendly chat. Through the Hub we were able to help several individuals and families with gifts of food or food vouchers to meet urgent needs. utilising fresh food from the Fridge and 'dry goods, donated by KPC members. Christians A ainst Povert CAP In 2025 we continued to develop our debt advisory service through OLir association with the CAP Centre based at Holy Trinity Wester Hailes Cos. One KPC member is a fully qualified CAP Debt Coach, working in a part-time post within the CAP Centre. Four other members of the church have been trained as volLtnteer "befrienders" to help support clients working through their debt recovery programme. This team worked with a number of clients during the year and were rewarded by seeing several become debt free. A CAP Drop In, offering confidential advice to anyone struggling with debt, now runs In the Church Centre each week on a Thursday morning, dovetailing with the Warm Welcome Hub and Community Fridge initiatives. Supporting Overseas During 2025 we continued to support a variety of overseas mlnlstries, including our missionary partner in India and our two missionary partners In Ukraine. We held another successful Tearfund Quiz night in November, raising £800 for that charity, and continued our Fairtrade stall after the morning service at the end of each month. staffing In Septemberwe appointed one of the 2024 Summerworkers, who was takinga'gap year, following graduation from High School, to a part-time temporary Creative Media post, with a remit to create quality digital material for our website and social media outlets highlighting the work of the Church. The costs of this post were covered completely by generous gifts from the congregation. The part-time Centre Caretaker decided to reduce their hours from mid-2025 and another part-time appointment was made to cover the required hours. The Youth & Community Development Worker left for another post in eèrly September and it was agreed to take some time to review the job description for this post. This was completed by the end of year with a proposal lapprtsved in January 20261 that the role of the Children and Families Worker be revised to take on some of the Youth work. Detailed planning for this transition will continue early in 2026. In 2025 the Minister completed a 2-year part-time course in Clinical Pastoral Care, Ealning a Masters in Theology with Distinction. Page 9o12S
Klrkliston Parish Church of Scotland Trustees, Report Icontd.) Year ended 31 December 2025 staffing Itont'd) The weekly staff meeting involvlng the Minister, Session & Depute Session Clerks. Youth & Community Development Worker and Children & Families Worker was held mD5t weeks to review activities, co-ordinate arrangements for services and events etc. due to take place and develop plans for new events and activities. In addition to the salaried staff, a small team of elders supported the Minister by leading and/or speaking at seNices when he was Flot available or at times such a5 Lent or Advent. Counselllng service During 2025 prop053ls for a new counselling service were discussed by the Ministerwith an informal group of interested members. Other churches already providing such a service were contacted or visited to learn from their experiences. Initial proposals were submitted to the Kirk Session in November, with further discussion to take place early in 2026. Safeguarding The KPC Safeguarding Co-ordinators continued to ensure that existing and new volLtnteers working with the designated 'vulnerable' groups had completed the required training and undergone the statutory chocks. Details Df available training sessions in-person or online were circulated regularly to the Kirk Session and others involved and current record5 maintained. Volunteers The support of many volunteers is vital to the ongoing work of the church. In addition to those serving in the areas described above. members also provided transport to seNices for those unable to make their own way, led prayers and gave the readings at Sunday services, served refreshment5 in between services, provided the meals at the in-person Alpha course and after Messy Church, provided the flowers at each service then distributed them to the ill, housebound or bereaved, and provided a wartn welcome at the main entrances to all attending each Service. Membership In 2025, following the initial revlew in the previous year, a further review of the Supplementary Roll together with a review of the Adherents Register was carried out, A5 a result both lists were discontinued, with the names of those listed on each being removed, or if appropriate transferred to the Main Roll. The changes were approved by the Kirk Session in January 2026. We welcomed 7 new members by profession of faith in September, another 2 joined by Kirk Sessiori resolution and another 2 by transfer. At the end of 2025 there were 158 members on the Main Roll. Pège 10 of 26
Klrkliston Parlsh Church of Scotland Trustees, Report {contd.I Year ended 31 December 2025 Flnancial Revlew Total general lunrestrictedl income in 2025 amounted to £161,34712024.. £136,472). Income from Charitable Activities included: Weddings and funerals £1,875 12024- £1,935), Hall vse £9,597 12024: £9,089) and coffee mornings/clubs - £6,74812024.' £5,766). Investment income wès £12,311.12024: £11,854). Gift Aid due on general donations was £20,930 12024- £27,4231, reflecting the continuing importance of Gift Aid in financing the charity. £15,797 in donations to the Genesis fund12024- £15,732), plvs gift aid of £3,73012024., £3,587) and reserves met the costs of the Children & Families Worker and associated expenses during the year. £5,000 was donated to the Youth & Community Development Worker fund12024.' £16,691), plu5 gift aid o £712024.. £4,793). The salary and expenses for this post in 2025 were partly Covered by the funds donated and partly by general fund5. Total general expenditure, excluding depreciation, was £135,698 (2024- £128,940). Depreciation for the year amDunted to £2,60912024.. £6521. El,459 was donated to the Fabric Fund. Monies raised for third parties Icharitiesl are not included in the main accounts but are dealt with via a 'post box, system. A list of those funds and the recipients is provided at Note 16. North Merchiston Fund Thi5 fund was redesignated by Presbytery in September 2024 and the proceeds shared equally in 2025 with each congregation, with £1,850 received as KPC'S share. This sum was used to 5UPPOrt the mission and outreach work of the Youth & Community Development Worker. LÈgacv A generous legacy of £21,933 was received from the estate of the late Grace Whyte, a faithful member ofthe congregation. Summer Intern Scheme We were succe55ful in another applicatSon for £2,000 from the Church of Scotland to employ four of our younE adults as Interns over the summer months. Chri5tian5 Agalnst Poverty ICAPI: Restrlcted Fund From the gift of £29,000 in 2023, in 2025 we provided another £8,801 in support of the CAP Centre based at Holy Trinity Cos. Wester Haile5, which cover5 the Kirkliston parish area. Investment Pollcy and Performance The value of the portfolio at 31 December 2025 was £262,48112024.' £251,2211- a gain of £11,260 14.5%) reflecting stock market movement throughout the year. We aim to achieve growing income and long-term increase in the value of Capital, utilising the Church of Scotland Investors Trust and their investment managers, The Investors Trust Growth Fund is very largely equity based and is intended for long term investment. The Income Fund is intended or medium term investment and aims to provide immediate high income with funds invested predominately in fixed interest securitles. At the end of the year we also held £31,000 in the Cos Deposit Fund, è shoit-term savings fund, which provided additional income from the interest recelved. Page 11 of 26
Kirkllston Parish Church of Scotland Trustees, Report Icontd.) Year ended 31 December 2025 Reserves Policy The charity Trustees have considered the reserve5 required and have taken into account their current and future liabilitie5. It is the Tru5tEes' policy to hold reserves of approximately six months expendlture including designated fLtnds. At the year end the Church held unrestricted fund5 of £103,460. of which £826 belongs to the Guild. The Church also held £224,317 of restricted funds, for the purposes specified in Note 15. Rlsk Management The Trustees are very aware of the risks facing the charity. The most important of these is the impact there would be on our income of a static and ageing membership, or even a decline in membership. To prevent this and increase membership the Church is actively engaged with all section5 of the local community, sharing the Gospel of Jesus Christ in many practical ways including through different forms of worship, and developing imaginative ways of connecting with youth, young adults and families in the parish. Structure, Governance and Management The congregation 15 a registered charity in Scotland, number SC013924, is administered in accordance with the terms of the Deed of Constitution (Unitary Forml 3nd is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. The Kirk Session are the charity Trustees. They are the elders of the Church, those considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the cor)gregation and inducted by Presbytery. Congregational representatives may also be co- opted a5 Tiustees because of their specialised 5kill5. The Kirk Session oversees the local congregation and its parish. In 2025 one elder stepped down from the Kirk Session and one new elder was appointed. Session approved sabbatical leave for another elder for the whole of 2025. Under the Unitary system we have 8 teams or committee5 Wlth specific remits. These report to a Steerirbg Group which passes on recommendations for consideration to the next Session meeting. The teams are.. Finance,. Property; Administration,. Children, Youth & Families,. Worship,. Pastoral,. Mission & Discipleship, and Web/lT. Reference and Admlnlstratlve Informatlon The elders servlng in 2025 were.. I, Barton, Alistair 2. Buchanan, David 3. Byers, Jeanette Ifrom October 2025) 4. Carnall, Morag S. Duff. Les 6. Lee, Jay (until October20251 7. Marcelin, Kirsteen 8, Marshall, Ella Page 12 0126
Kirkllston Parish Church of Scotland Trustees, Report Icontd.) Year ended 31 December 2025 Reference and Admlnistrative Information (conl'dl Elders cont'd 9. Marshall, Katie 10. Marshall, Wilson 11. McKay, William 12. McKay, Karen 13. McPhee, Helen 14. McPhee, John 15. Moss, Linda 16. Pearson, Christina 17. Plumb, George 18. Plumb, Jane 19. Roots, Paula 20. Stein, Jane 21. Stein, Lindsay 22. Wemyss, Jan lon sabbatical leave 20251 23. Wynne, Davld Principal Office-bearers Minister.. Rev Erick du Toit Session Clerk.. Morag Carnall Depute Session Clerk: Paula Roots Treasurer.. Alistair Barton Principal Office Kirkliston Parish Church Thomas Chalmers Centre The square Kirkliston EH29 9AX Registered Scottish Charity No: SC013924 Independent Examiner The Ag Partnership Abercorn School Newton EH52 6PZ Bankers Royal Bank of Scotland - Corstorphine Branch 239 St John's Road Edinburgh EH112 7XA PaEe 13 tsf 26
Kirkliston Parlsh Church of scotland Trustees, Report Icontd.) Year ended 31 December 2025 Trustee5' Responslbllltles The charity Trustees are responslble for preparing a Trustees, annual report and financial statements in accordance with applicable law and Unlted Kingdom AccountlnE 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 whlch 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 preparlng the financial statements, the Trustees are requlred to: select suitable accounting policies and then apply them conslstently observe the method and principles in the applicable Charities SORP. make judgements and estimates that are reasonable and prudent; state whetherapplicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained In the financial statements; prepare the financial statement5 on the going concern basi5 unle55 it is inappropriate to presume that the charity will continue in operational existence. The Trustees are responslble for keeping proper accounting records which disclose with reasonable accuracy at any time the f irFancial positlon of the charity and to enable them to ensure that the financial statements comply with the Charitie5 and Trustee Investment (Scotlandl Act 2005 and the Charitles Accounts {Scotlandl Regulations 2006 las amended}. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularitles. The Trustees are responslble 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 flnancial statements may differ from legislation in other Jurisdictions. Approved by the Trustees and Signed on their behalf, Morag Carnal, essio Date: 18 February 2026 P¥8e 14 0126
Klrkliston Parish Church of Scotland Independent Examlner's Report to the Trustees of Klrkllston Parish Church Year ended 310ecember 2025 I report on the accounts of Kirkli5ton Parish Church for the year ended 31 December 2025 which are set out on page5 15 to 26. Respective Yesponsibilities of Trustees and Examiner The charitvs Trustees are responsible for the preparation of the accounts in accordance with the terms of the charities and Trustee Investment (Scotlandl Act 2005 and the Charities Account5 (Scotlandl Regulations 2006 las amended). The charity Trustees consider that the audit requirement of Regulation 10111 lal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Icl of the Act and to state whether particular matters have come to my attention. Basls of Independent Examlt)er's statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts Iscotlandl ReEulations 2006 las amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanation5 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 Examinerfs statement In the course of my examination, no matter has come to my attention. l. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations las amended), and to prepare accounts which accord with the accoL*nting records and comply with Regulation 8 of the 2006 Accounts Regulations las amended) have not been met, or 2. to which, in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Signed.. I,&- - .H.iA, Date.. 2ElIK Name.. Victoria Walsh Professional Qualification/Professional Body: Member of Institute of Chartered Accountants of Scotland Address: The A9 Partnership, Abercorn School, Newton, EH52 6PZ Page 15 of 26
00 o ix) I rN frt 4 07 U> Iii- Tr4 *$ ts
Kirkliston Parlsh Church of Scotland Balance Sheet At 31 December 2025 Total Fund5 2025 Prlor Year 2024 Note Flxed Assets.. Tangible a55ets Investments 7,175 262,481 269,656 9,784 251,221 261,005 io Total Flxed A55et5 Current Assets Debtors li 16.659 42,379 59.038 28,336 35,438 63,774 Cash at bank pnd In hand Total Current Assets Credit015 falling due withln one year Net Current Assets Iz 917 1,600 62,174 58,121 Creditors falllng due after more than one year Net A55et5 327.777 323,179 The funds of the ¢harlty- Endowment funds 15 Restricted income funds Unrestrlcted income funds 224.317 103,460 241,406 81,773 Total charlty fund$ 15 327,777 323,179 Sesslon aeFk TreasvrÈr Pa8e 17 of 26
Kirkli5ton Parlsh Church of Scotland Year ended 31 December 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. Basls of preparatlon 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 in the UK and Republic of Ireland (FRS1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021, the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities accounts Iscotlandl Regulations 2006 las amended) Fund accounting Fund5 are classified as either restricted funds, endowment funds or unrestricted funds, defined as follows: Restricted fund5 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 wlthin the wider objects of the charity. Endowment funds are funds which have boen given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity. Unrestricted funds are expendable at the dlscretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustee5 for 3 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 re50urtes Income is recognised when the charity has entitlement to the fund5. any performance conditions attached to the itemlsl of income have been met. it is probable that the income will be received, and the amount can be measured reliably. Donated Services and facllltles 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 IFR51021 the general volunteer time of congregation members is not recoEni5ed. On receipt, donated profe55ional 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 15 then recognised as expenditure in the period of receipt. Interest and dlvidends receivable Interest on funds held on dep051t and dividends payable on investments are included when receivable and the amount Can be measured reliably by the charity. Thi5 15 normally LJPOa notification of the interest paid or payable by the Bank or notice of dividend being issued by the fund holders. pè8E 18 0126
Klrkliston Parish Church of Scotland Year ended 31 December 2025 Fixed Assets The charity has the right to occupy and use for it5 charitable objects certain tangible fixed assets, including the Church, Halls 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. All tangible fixed assets Costing in excess of £l,OOD and having a value to the charity greater than one 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.. Freehold Building5 Plant and Equipment Computers/data projectors Fixtures ancl Fittings 20 years 4years 3 years 6 years Investments Fixed a55et investments are stated at market value at the balance Sheet date, Unrealised gains and105ses represent the difference between the market value at the beginninE and end of the financial year or, if purchased in the year, the difference between c05t and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or c05t if purchased in the yeaT. Taxation Kirkliston Parlsh Church of Scotland 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 input VAT. Pa8e 19of2&
Iii- Iii- 151- Ln Q rq 112- 0> 00Cl
v rri tri Iii- Iii- OJ *4 O (Lèrn ¥ o tyL (itL S5(LO ¢tOu O
Klrkliston Parish Church of Scotland Notes forming part of the financlal statements for the year ended 31 December 2025 2025 2024 Stalf costs numbers Salari2s and wages Employerf5 NIC 59,555 64,497 Total 59.555 64,497 The ave¥age number of employees during the year was as follows= 202S 2024 Number Number Children & Familie5 Worker. Youth Worker ILeft Sèpt 20251 Premlses maintenanc& MÈdi3lCrÈ8tive' IFrom Sept 20251 Ihlote; 'The5e are part-time postg of 30, 12, 8, 6 and 8 hours per weekl No employee had employee benefit5 in excess of £S(k,00012024 nlll All Church of Scotland congregations contribute to the National Stipend Fund which bear5 the tosts of all ministeTS' stipends and employer's ¢ontiibution5 for natlonal Insurance, pension, and housins and loan fund. Ministers, silpends are paid in accordarnce wilh the national stipend scalé, which is related to years ol service. For the yÈar under review the tnlnltlsum stlpend was £32.433 and the maxlrnurn stipend lin the S, and subsequernt years) £39,856. Trustee Remuneratlon and Related Party Yransactlons One Trustee, K Marcelin, the Children & Families Worker. received remuneration of £21,383 during the year. No Trustee or a person relaied to a Trustee had any pÈrsonal Inrerest in any contract or tfanstctlon entered into by the charlty durlng the year, DuriThE the year, a total £42,284 was donated to the congreBatlDft by Trusteos. Page 22 of 2S
Klrk115tDn Parish Church of Scotland Notes formlng part of the financlal statements for the year ended 310ecember 2025 Tarlglble Flxed Assets Building5 Equlpment Total Cost At l January 2025 Additions Olsposals At 31 December 2025 9,784 9.784 9,784 9,784 Accumulaled Depretlatlon Charge for year Eliminated on Dlsposals At 31 December 2025 2,609 2.609 2,609 2,609 Net Book Value At 31 December 2025 7,175 7,175 At 31 December 2024 9,784 9,784 10. Investments 202S 2024 Market value at 31 December 2024 Value of investments 501d Reali5ed gain on sale Vnrealised gain I Ilossl on Investments Maiket value at 31 December 2025 251.221 242,964 11,260 262,481 8,257 251.221 Investments at cost 218,479 218,479 Unllsted Investment5 Inve5trnent5 in units of the Church of Stotland Investors Trust Church of Scotland lftvestors Trust- GrDWth Fund112.158 units) Church of Scotland Investors Trust- Income Fund115.701 unit51 83.647 178,834 262,481 77,569 173.653 251,221 Geneial Congregational Puip05e5 Dgilvie Bequest 58.624 203.857 262.481 56,927 194,294 251,221 Pa8E 23 DI 26
Klrkllston Parlsh Church of Scoiland Notes forming part of the financial statements for the year ended 31 December 2025 11. Debtors 2025 2024 Gift Aid fax Refund Due 13,514 3.145 25,310 3,026 28,336 Prepayments 16,659 'Gift ald is Dow being tlalnied twitè a year. The 2025 figure 15 forjuly to December 20251 12. Credltoys 2025 2024 Accruals Other 917 1,600 1,600 917 13. Analysls of Net Assets AmonK Funds General Designated Restrlcted Endowment Total Fixed Assets Investments 7,175 7,175 262,481 59,038 19171 327,777 58.624 31,922 203,857 20,46D Curfent A55ets 6.656 19171 12.914 Net assets at 31 Der 2025 90,546 224.317 General Deslgnated Re$trlcted Endowment Total FiKed Assets 9.784 9,784 251,221 Investment5 56.927 194,294 Current A5SetS 113,4781 11,6001 15,2941 30,140 47.112 63,774 Current Liabilities 11,6001 323,179 Net 8$5ets at 31 Dec 2024 87.067 241,406 14. Volunteèrs In Common with all congregations of the Church of Scotland the congregation benefits from the contribution mado by volunteer5 who 8lve thelr time and talent5 willlngly for the benefit of the Church. The areas of congregatlDnal14fe whSch rely on the contr*butiDn of volunteers are many and varied and much of the activity would be unable to continue were it noi for the commiiment shown. Page 24 of 26
Klrkllston Parish Church of Scotland Notes forming part of the financial gtatements forthe year ended 31 December 2025 15. Movements In Funds At l January 2025 Incoming Re5vurces Outgoing fte50urces At 31 De¢ Translers 2025 Restrl¢ted funds The 08ilvie Beque5t' Flower Fund Benevolent Fund Weddell Fund Genesis Fund Youth & Community Worker Summer Intern Scheme Chrlstians Agalnst Poverty 194,294 1,409 856 2.826 16,179 9.563 565 25 126 19.527 203,857 1,306 581 2,952 7,362 16681 13001 128,3441 8,782 5,007 2,000 116,8391 12,0001 18,8011 156,9521 3.050 17,060 241,406 8,259 224,317 36,813 3,050 Unrestrlcted lunds The Gulld 963 2,044 2,4 3,738 154,862 163,044 12,1811 826 Counselling Servi Designated Reserve Fund General Fund 2,400 87,320 12.914 103,460 86,104 15,2941 Bl.773 12.5221 1133,6041 1138,3071 13,DS01 13.0501 Total funds 323.179 199,857 1195,2591 327.777 At l January 2024 Incomlng Resources Outgoing Re50urce5 At 31 Dec Transfers 2024 Restricted funds The Ogifvie Bequest. Flower Fllnd Benevolent Fund Weddell Fund Genesi5 Fund Youth & Communilv Worker Summer Intern Scheme Chrlstiarns Agalnst Poverty 186,552 1,302 856 2,697 25,866 7,742 7SO 194,294 1,409 856 2,826 16,179 16531 129 19,319 129,0061 10,183 21,484 2,000 60 122,88£1 12,0001 19,6001 164,1441 8,782 26,60D 17,060 241,406 254,056 51,494 Unrestrlcted fund5 The Guild 1,212 85,703 112,5371 74,378 1,931 2,176 132,880 136,987 12,1801 11,7751 1125,6371 1129,5921 953 Designated Reserve Fund General Fund 86,104 15,2941 81,773 Total fund$ 328,248 188,481 1193,7361 323,179 P8g¢ 25 0126
Klrkliston Par15h Church of Scotland Notes forming part of the flnancial 5tatÈmonts for the year ended 31 December 2025 Pur oses of Restricted Fund5 Ogilvie Fund: A fund to help meet the Giving to Grow annual contributlon sent to the Church of Scotland's ThtraI funds, from where the Mlnisterfs stipend Isalaryl is paid. Youth Worker., A fund to help meet the salary costs of the Youth & Community Development Worker post. FIDwer Fund.. A fund to provido flowers for display during services of worship. Benevolent Fuftd.. A fund tD PfOVSde lor emergency noeÉSy causes. Weddell Fund.. A fund to maintain the stained-81355 wÉndows and gravÈ, glvet7 to the Church by the Weddell Familv. Genesis Fund.. A fund to support the salary ol the Children & Familie5 Worker, and the related exp2nsÈs of children, fami1Ses and youth activities. Christians Against Poverty: A fund to support the work of the CAP Centre at Holy TrÉnity Church of Scoiland. Wester HailES and extend thls to cover the KPC Parish area. Pur oses ol Desi nated Fund5 The Reserve Fund.. This is a fund estaljllshed by the Trustees to ensure enough monies are held In reserve to see the Church through dlfficult times Iseo re5eNes policy) 16. Collectlons forThlrd Parlie$ 2025 2024 Guild Project5 Misslon Partner- Indla (Notvll Bethany ChTlstian Trust Illtrti 11 Mission Aviation Fellowship IHotÈÈ Food vouchers Jl Poppy Scotland The breakfast Bothy Christian5 Against Povèrty ICAPI It401È11 Mlssion PartneT- Ukraine.. Chlldren Misslon 600 630 200 222 670 222 450 494 450 400 200 1.175 500 Misslon Partner- Ukraine.. Kreativity Watoto Children'5 Mini5try- iJ8anda KirklistTrn Children's G313 (from Galè tea tent income) Kirkliston Ctsmm. Conservatlon Volunteers Idittol Queensferry Care In the Community Idittol Refuel Summer Festival Iditlol Kirkliston CcTrmmunity Fridge 841 2.000 917 iii 125 150 iii 150 453 330 Note5 il In addition, £6(K) was sent Irorn general funds as part of the 2025 budget. 21 These amounts were raised in December 2025 ènd sent In early 2026. The Elfts weie made up to £250 in each tage ffom general lunds. 31 In 2025, £450 in food vouchers wa5 donated to local lamllies from general funds. 41 IrL 2025, £8.801 w35 donated to CAP from the restricted fund- see account5. Tearfund: £800 was raised at the 2D25 annual Quiz night and sent dlrect to Teèrlund by the organiser. Kirkliston Parish Church wholeheartedly supports any charity prornoted by the Church. Thi5 year has been no exceptiors, wlth the congregalion and friends in the community responding to the appeals for help at home & abroad in a most generous manner. Page 26 of 26