2025-09-30-accounts

Registered Charity No SC014151

St Leonard’s Episcopal Church, Lasswade

Accounts for the year ended 30 September 2025

ST LEONARD’S EPISCOPAL CHURCH, LASSWADE

SC014151

CHARITY TRUSTEES – Members of the Vestry (during year ended 30/9/2025)

Rev. Peter Harris Rector and Chairman Vicki Clark Lay Representative Alison Bruce People’s Warden Martin Johnson Rector’s Warden Vacant Alternate Lay Representative Vicki Clark Secretary William Ferris Treasurer

John (Ben) Devaney Jan Brooks Ian Bolan

INDEPENDENT EXAMINER

Mrs Trish Rae 45c Hunterfield Road Gorebridge Midlothian EH23 4TP

BANKERS

Bank of Scotland Dalkeith High St (800629) Branch PO Box 1000 BX2 1LB

CHURCH ADDRESS

Dobbies Road Lasswade EH18 1LR

PRINCIPAL OFFICE

c/o Vicki Clark 19 Kingsfield Drive Newtongrange Midlothian EH22 4FN

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ST LEONARD’S EPISCOPAL CHURCH, LASSWADE

SC014151

REPORT OF THE VESTRY

YEAR ENDED 30 SEPTEMBER 2025

The members of the Vestry present their annual report together with the financial statements for the year ended 30 September 2025

Structure and Governance

In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows:

1. St. Leonard’s Episcopal Church, Lasswade is a registered Scottish Charity (SC014151).

2. All of its affairs are governed by the Vestry.

3. It is a member of the Diocese of Edinburgh of the Scottish Episcopal Church and is in full communion with the Anglican Church.

4. The superior authority is the Bishop of Edinburgh.

Appointment of Vestry Members

Vestry members are elected or appointed by Annual General Meeting established by constitution and under Canon law of the Scottish Episcopal Church. There is no formal induction programme, but ongoing guidance is given to ensure that Vestry members are familiar with the Church’s values, aims and responsibilities as the designated trustees of a charity.

Administrative Structure

It is the duty of the Vestry to manage the temporal affairs of the Church and its congregation with responsibility to keep the fabric and property of the church and other buildings in good working order and to look after the finances of the Church.

Statement of Risk

The Vestry keeps under review the major risks to which the Church is exposed. The height of the Covid pandemic has now passed but we still retain hand sanitisers for those wishing to use them.

Charitable Objectives and Activities

The Church’s principal activities include public worship in sacrament and prayer, Christian education, charitable work and fundraising for local, national and international needs and social meetings. Our community hall continues to support a wide range of activities by and for the local community as well as for our own members.

Volunteers

Lay members of our Vestry and other members of our congregation who fulfil many functions to do with worship and secular matters, all voluntarily give of their time to do so. We are fortunate that our members, who come from many different backgrounds, willingly use their abilities to ensure the wellbeing of the Church and its members and in support of the local community. Without their service, the Church would be unable to fulfil its desired role in the community.

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ST LEONARD’S EPISCOPAL CHURCH, LASSWADE

SC014151

REPORT OF THE VESTRY (continued)

Achievements and performance

The Church not only exists to provide worship for the whole community, but also draws in the local community to participate in church organised events and activities and our community hall continues to serve both the church and the surrounding community. Charging a lower hiring fee than others in the area, it is now used almost daily by many hirers, offering a wide range of activities from dance classes, yoga, puppy training and the local Civic Society, to name but a few, as well as for birthday parties and other celebrations.

We have been fortunate to have acquired several grants and donations (see financial report) to make our church more carbon neutral (and warmer). This includes air source heat pumps, infrared heaters, a new accessible toilet and a servery. There are plans to insulate the church as much as possible given the limited access to some of the roof spaces. Significant renovations have also recently been completed in the church hall.

Financial Review

This year, two major initiatives were undertaken involving both the Church and the Church Hall. These included installing a new heating system and insulating the Church, as well as reordering the Church and providing an accessible toilet and servery. The Church Hall also underwent a full refurbishment. Last year’s AGM agreed to reassign part of the Hall Fund, originally set up to finance the building of a new hall, to renovate the current hall. This would ensure its useability during Church closures and maximise its’ earnings potential from rental income. By the end of the financial year we spent a total of £5,869 on renovations, together with a very generous donation from a member of the congregation supporting the project.

We received a grant of £43,500 from the Benefact Trust to install Air Source Heat Pumps and £20,000 from Asda Community Trust to build an accessible toilet and servery. In addition, several very generous donations from members of the congregation will allow us to insulate the Church and install infrared heaters to complement the air source heat pumps. New carpeting in the nave, replacement seating and a comprehensive upgrade of the Church’s electrics will complete the reordering of the Church. The total cost is estimated to be £107,000 of which we have over £90,000 available to us in the bank.

All capital raised from grants and donations for the Church and Hall projects are maintained in ‘Restricted Funds’, which may only be utilised for their designated purposes. The Church’s ‘General Fund’, which supports its daily operations, remains distinct and independent from the Restricted Funds.

The Church’s General Fund reflected a modest rise in income, while overall expenditure remained almost unchanged. Despite a substantial investment in a new sound system for the Church, the General Fund recorded a modest deficit of £260 for the year.

Overall, the accounts show a surplus of £48,411 for the year attributable to the substantial grants and donations received throughout the year. As previously noted, this capital is currently held in Restricted Funds until it is needed. Over the upcoming financial year, the Church Restricted Fund is expected to be fully allocated and expended. The Hall Restricted Fund will remain in place, supporting maintenance of the hall in the near future and, over time, helping to finance the construction of an entirely new hall.

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ST LEONARD'S EPISCOPAL CHURCH, LASSWADE SC014151 REPORT OF THE VESTRY Plans for periods The Vesty iNIll continue its Mge of pr￿1 actsiities for the foreseeable futur Although the local authorilv p1alln￿s have approvd the plan and design for a neil, church hall, the VeslTr' detennined that instsiling a neiv beat￿g v4stem in the Church is a higher prioritr. As a resulL plans for ihe ne¥1 hall haie pul OD holiL The Rector also proposed rtrordenng the thurth so that it can a more communlty space. To thi's end. we hai'e removed sei'erai of the churth and replaced ihem with single use chair5. In adthtion: Ivork. is ongoing to bwld a neil. aCc￿sible lollet and kntchen sen ery a the back ofthe churdL Raerves The vest￿ h&8 adopted a rrf)licy of tt5'ing lo mainlain a lei'el of unresthcted resenTes such th￿. in the eilent of a significant drop in incom< the churth iTr"ould be able to rnainiain ils cu￿ent lei'el of actt"i'its"es for a reasonable period until replacemeni funth'ng ￿ obtwnal. Statement of the Vestry Members, Responsibilities The members of the Ve￿r), musi prepare financial slaterne￿ts which ￿ve S￿￿1cla]I det￿1 tr) enable an appreciation of the transactsons of the Church during the financial )ear. The membtts ofthe Veslrn. are responsible for keeping proper a¢￿￿tIng record5 iithich refl￿ ihe current financial ￿sition of Ihe Church at anv lime. Thi's musi te done to alsure the financial stalemenls compli, iiqth the Charits'es and Trustee In￿esiment (Scotland) Act 2005 and the Charities AcCo￿ts (Scotland) Regulations 2(M6. Tho. are also responsible for sateguarding the assets of the church and m￿1 lak-e re&8onable steps for the prevention anivor detlxlion of fraud and other Irregularitt"es. On behalf of the VeslTh" V Clark. Secretatv D￿e Ii/ii las

ST LEONARD'S EPISCOPAL CHURCH, LASSWADE SC014151 INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED SEPTEMBER 202S Respective responsibilliks of Vesty Members eu￿a￿er The Church's i estri. membtrs are responsible for the PTepaTthion of the accounts in accordance iiith the teTms of the Charities and Trustee In1"estm￿l Iscodand) Ad 2005 and the Charilies ACco￿ts (Scoiland) Regulalions 20￿ The Church"s memiws of the i'eslTh' CO￿81der that the a￿lIt requIrem￿t of Regulah¢)n l O( l Md) of the AccouDts ReEul*ioDS does nol appli. It is m)" T￿ponSI￿.11￿ lo oiamine the accounts as required under seaion 44(IXc) of the Act and io state particular snatters hai'e come to ahenljon. Ba8is of independent eLgminer's stateD￿t M}, examinalion is carried oul in accordance iiith Regulati￿ I l of the Charilies Accounts (Scotland) Regulations 2(Kb and includ&s a rei'ieii of the accounting r￿r(l8 Lepl ￿. the charitv and a compaTison of ihe accounts PTesenied Mith th&8e recoTds. li ￿$0 includes considerah.on of anl" unusual Items or dtsclosures In the accounts and seek.s ￿planatIonS from the inL8tees concerning such matteTS. The procedures undertak.ffl do nol proi'ide all the • idence thal ii'ould be required in an auth'L and ¢ons4uenll!, I do not expr￿ ￿ audit O￿nIon on the i'l￿￿ b), the accO￿ts Indeptndenl exAminer's statement In the course of m). eiaminalion. no matter has CAJme to allaits.on Oth￿ than any 5pwfic disclosures det￿led beloii., l. Mthich gives me reasonable cause to beliei'e in anT¥' materi21 ￿5p￿t the requiranents. to keep acLountsng records in accordance with section 44IIXa) of the 2005 Ad and RegUl￿10n 4 of the Accomts Regulth'ons. arKI to Prepare accounts ii'hich accord iiith the aCco￿￿n8 re£ords and compl) with Regul&ion 9 of the 2(KK) Accounts RegUl￿1(￿S have not Etai mel. or to ithich. in m!. opinion, attention Should be drai￿￿ in order to ￿&ble a proper understandmg of ihe accounts to be reached. Specific Diyelosuns Niffie. Tnsh Rae 45c HuDlerfield Road Gorebridge Midlothian EH23 4TP Signed...

ST LEONARD’S EPISCOPAL CHURCH, LASSWADE

SC014151

Receipts & Payments Account - St Leonards, Lasswade SC014151 year ending 30th September 2025

RECEIPTS Notes Donations Pledged giving Open Plate Donations Tax reclaimed (Gift Aid) Other Receipts from investments other than land & buildings Investment income Bank Interest Gross receipts from other charitable activities Miscellaneous Grants and Donations for Church and Hall Projects Total receipts PAYMENTS Payments for charitable activities Stipend & Pension Quota Trustees expenses 3 Property expenses 4 Administrative expenses 5 Garden expenses Altar expenses Total payments for charitable activities Total Payments for Church and Hall Projects Donations to Action Aid, Compassion, St Davids, Mission Aviation & A 6 ACAT Sub Total Purchase of additional units in SEC Unit Trust Pool Total Payments Surplus (Deficit) for the year Overall Surplus (Deficit) for the year	2025 Unrestricted £ 19,795 4,141 5,695 5,523 746 4,055 2,016 13,560 0 55,531 21,147 4,420 0 15,124 11,780 780 0 53,251 2,540 55,792 0 55,792 (260)	2025 Restricted (Hall Refurb) £ 0 746 347 34 1,128 0 5,869 5,869 0 5,869 (4,741) £48,411	2025 Restricted (Church Dev) £ 500 0 419 85,519 86,437 0 33,025 33,025 0 33,025 53,412	2024 2024 Unrestricted Restricted £ £ 19,705 2,755 3,269 7,687 1,098 3,564 656 1,659 432 13,040 240 53,017 1,088 21,410 3,929 203 19,618 6,878 926 0 52,963 0 2,458 55,422 0 0 0 55,422 0 (2,405) 1,088 (£1,317)	2024 Restricted £ 656 432
					1,088
					0
					0
					0
					0
					1,088

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ST LEONARD’S EPISCOPAL CHURCH, LASSWADE

SC014151

Notes to the Accounts St.Leonard Lasswade SC014151 year ending 30th September 2025

1 PROPERTY

The Church, Hall and Rectory are not shown in the statement of balances as the Vestry believes that it is not possible to place a market value on them . The Church and Hall and Rectory are insured at a cost of £2,270

2 FUNDS

The various funds are held for the following purposes:

Unrestricted Funds

General Fund – to support the work of the Church.

Restricted Funds

Church Fund - to fund new heating system, insulation and re-ordering of the Church Hall Fund - to fund the updating and refurbishment of the Church Hall

3 TRUSTEE EXPENSES

None of the Vestry members received remuneration in respect of their position as Vestry members. However the Rector received a stipend, pension contributions and occupies the rectory on a rent-free basis with the Council Tax and telephone paid by the Church. Heating and lighting are also subsidised. (These are all shared expenses with the linked charge of St.Mary’s, Dalkeith.)

Expenses paid to members of the Vestry Revd. P.Harris Rector and Chairman Mileage Allowance (no longer applies - replaced by Church's Electric car) 4 PROPERTY EXPENSES Premises costs(heat,light and repairs) Insurance Music and Organ 50% Rectory heat and light, council tax Rectory maintenance fund 50% Lease of Electric Car 5 ADMINISTRATIVE EXPENSES 50% Other joint costs 50% Telephone 50% Printing and stationery St Leonard's sundry costs 6 CHARITABLE GIVING Action Aid, Compassion, St Davids & Mission Aviation ACAT

2025 2024 £ £ - 203 - 203 6,717 10,039 1,648 1,583 1,759 1,923 2,433 2,357 840 840 1,726 2,877 15,124 19,618 1,500 1,021 314 407 1,619 1,818 8,347 3,631 11,780 6,878 2,490 2,408 50 50 2,540 2,458

Not shown in these accounts but included here for information Donations to special causes raised the following sums: Bishop's Lent Appeal £431.74 Christian Aid £10.87 Storehouse £89.00 Gaza Appeal £45.00

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ST LEONARD'S EPISCOPAL CHURCH, L4SSWADE SC014151 ¥5 88 88 11