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 f￿t￿re 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.
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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$1 Kirkliston Bo
5, 8ri ade is an active BB Company, working closely with the Church, with 25
members and 7 staff. Our Anchor Boys (PI P41 and Juniors IP4 - P6) met together weekly In the
Church Centre, enjoying a number of vislts and activities during the year alongslde a busy
programme of games, crafts, stories. cooking and badge-work.
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Kirkllston Parlsh Church o15cotland
Trustees, Report Icontd.)
Year ended 31 December 2025
Boys Brlgade Icont'dl
Brigaders IP7- 531 & Seniors IS4- age 191 met together weekly in the Church Centre. We undertook
a number of visits and activitie5 Outwith the normal meeting night as well as continuing a
programme of games, activitie5 and badge~work- including many outdoor activities. Our members
also attended event5 run by Edinburgh Leith & District Battalion and West Lothian Battalion. Some
of our young men continued to work towards the Duke of Edinburgh's Awards and the King'5 Badge
(the Brigade'5 highest award). They have undertaken training, expedltion work, service to others
and built up personal skills and participation in physlcal activity as part of these awards.
Several Leaders undertook further training, building their experience and Èxpertise in youth work,
The Company maintains links with several other BB Companies and FDF in Denmark la kindred
organisation affiliated to the national church). We took part again in FDF'S V￿brnerMeSterskabet
Competition
a number of challenges to be completed locally between January and April then
submitted online. In 2025 we attended the Final in Copenhagen in May. Two teams of boys,
accompanied by four leaders spent 5 days in the Danish capital, competing with around 200 teams.
In July, we hosted members of FDF Storvorde-sejlflod in Kirkliston and at a canvas camp in Millport
on the Island of Great Cumbrae in the Firth of Clyde.
In summer 2026 we look forward to taking a group to FDF'S Landslejr. Th1$ 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
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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&

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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