2025-09-30-accounts

St Mary’s Scottish Episcopal Church, Dalmahoy Charity No. SC014203

Accounts for the year ended 30 September 2025

Administrative Information

Principal Address: St Mary’s Episcopal church, Dalmahoy, Kirknewton EH27 8EB

Website: v -vsdalm: rg

Charity trustees: (Vestry members)

Bankers: Bank of Scotland Livingston Unit 54 (801271)Branch PO Box 1000 BX2 1LB

Solicitors: Morton Fraser, Quartermile 2, 2 Lister Square, Edinburgh EH3 9GL

independent Examiner:

As of 30th September, there were no outstanding payments to be made and there was no money waiting to be paid in, A couple of things to note though,

First, the Wedding Organist Fund is showing as £519 in credit. This relates to couples who have already paid the fee for an organist at their wedding, but the wedding had not taken place by September 30th

Second, The Church Repointing Project was completed in mid- September, and fully paid for by the end of the month. However, it was too late for St Mary’s to request that the Listed Places of Worship Grant Scheme award a grant to meet the VAT costs of the project. This has now been done and the grant of £9,186 will be shown in the 2025-2026 Financial Year figures. Of that amount £7,991 will go into the St Mary’s Trust Account and £1,195 into the General Account

Statement of Fund Balances

The figure shown for the SEC Unit Trust Pool is the market value of the 1014 units that St Mary's held as per September 30th. See under Fixed Assets and Investments for more on this.

Clergy and Ministry Costs Stipend increased by 4% from the beginning of 2025. However, as a result of an Actuarial Valuation of the Fund, Pension contributions were reduced by 10.2%

Grants Given

The Vestry approved donations to A Child in the Rough, Mary’s Meals, Papua New Guinea Partnership, Bishop’s Lent Appeal, Kirknewton Primary School, Ratho Primary School, and the Seagull Trust Vestry initiated donations totalled £2,392. The congregation donated funds to Mary's Meals, Aberlour Child Care, PDSA, St Salvador’s Food Bank and the Bishops Lent Appeal, the total amount of congregation donations was £662. As Mary’s Meals and the Bishop’s Lent Appeal received funding from both sources the figures shown for them is the total they received overall. It should be noted that retiring collections were held for both the Mission to Seafarers and St Salvador’s Foodbank on the Sundays when they spoke at the services. The money collected was given directly to the speaker on the day.

Investments and Fixed Assets

The church holds invested funds in the Scottish Episcopal Church Unit Trust Pool. During this financial year 332 units were sold, which brought £10,000 into the General Account That explains the decrease in the value of St Mary’s holding in the fund since the 2023-2024 financial year (£41,060.67 to £33,780,29). The fund continues to perform well, with the value of a unit currently at £33.3139 as opposed to £30.5057 at this time last year.

The disbursement is now paid in cash to the general account and is no longer reinvested resulting in two credits totaling £1,183 being received in the general account during the last year.

It should be noted that the market value of the units can go down as well as up. Therefore, the value of the units will be regularly monitored. Should there be a requirement to sell units in the future any instruction to do so will be carried out at month end with the monies received going directly back into the General Account.

Quota

Quota is payable by St Mary's to the Diocese of Edinburgh to support the work of the Diocese and of the Scottish Episcopal Church as a whole. The amount of Quota paid is a weighted average of St Mary's previous three years of income. Major Projects There have been four major projects in the past year.

The ramp leading into the Douglas Hall was re-sited for safety reasons. The majority of the cost was paid by a grant from the Douglas Trust which was received and accounted for in the previous financial year.

The roofing repair and water ingress project which began in the last financial year was completed and paid for from the St Mary's Trust account.

The Douglas Hall fiooring was replaced , as it was becoming dangerous. Again, the money for this came from the St Mary’s Trust account.

Finally, the Church Repointing Project was carried out. Just completing in time for St Mary’s 175% Anniversary. A good proportion of the funds for this came from the generosity of congregation members donations. There were also grants given by the SEC Buildings Committee and The Baird Trust, which ensured that the project could be funded,

Congregational Giving

Gift Aid from offerings are claimed twice yearly. In the last year £15,376 was received from the Gift Aid Scheme, in 2023-2024 £6,705 was claimed. These figures are skewed for a couple of reasons. First, £6,675 of what was received this year went into the Church Repointing (Fabric) Fund as it was from donations made for that specific purpose. Second, there were also a few large donations made in the 2023/24 financial year for which the Gift Aid reclaimed came in during this financial year.

The large donations made to general funds in 2023-2024, mentioned in the paragraph above, are why the Gift Aid offerings received that year (£38,253) are much higher than in the 2024-2025 year (£25,236). Regular monthly Gift Aid giving via standing order has been very similar to last year.

Other Church Offerings have increased, but apart from a few regular payments, these tend to be one off payments. So, finance is still a very concerning area as St Mary’s standard monthly commitments are at least £2,500 higher than its average monthly income. As mentioned previously £10,000 worth of units in the SEC Unit Trust Pool were sold to bolster St Mary’s available funds in June. St Mary's vestry are aware of this and are looking for alternative ways to raise regular income. Any ideas on how this may be possible would be welcome.

Legacies

There were no legacies received in this financial year.

Grants Received

The Douglas Trust makes a grant of £6,000 per annum to the church as a contribution towards the Rector's stipend. St Mary's congregation is very grateful for this continuing support.

The Listed Places of Worship Grant Scheme awarded St Mary’s a grant of £2,714 to reimburse the VAT costs of the Church Roof Repair project mentioned under Major Projects.

The SEC Buildings Committee awarded St Mary’s a grant of £15,000 towards the cost of the Church Repointing project, mentioned under Major Projects.

The Baird Trust Committee awarded St Mary’s a grant of £5,000 towards the cost of the Church Repointing project, mentioned under Major Projects.

Social and Fundraising Events

During the year there were a number of social and fundraising events held. The Andante Choir (£440) Strawberry Lunch (£190). Steve Haigh’s Sponsored Walk(£1,110)

There was also the 175% Anniversary lunch for which brought in donations of £710. The cost of the catering was £490.

£220 was paid into the account from the 2024 Craft Show and £105 to have to booka stall at the 2025 show, which was held on October 4*. Proceeds from that (£444) will show in the 2025/26 accounts.

Renting out the Douglas Hall brought in £6,135 (after deposit refunds) during the year. That figure includes a £700 from the company who used the church for some film work in November 2024

These social events along with the monies coming in through hiring out the Douglas Hall are very important in raising income for St Mary’s. Thanks to all for their efforts to make them successful.

Mission and Education Costs a wii be attending the Clergy Conference in November 2025, the fee of £310 was paid in August 2025.

Costs

Utility bills were very similar .to the previous year, .So, although high at least they are stable. The current fixed price contracts for electric , which were taken out in 2023, finish in May 2026. New contracts, at lower rates, have been agreed and will come into effect in June 2026. The Douglas Hall gas contract is fixed price until November 2026

As there are now tenants in Kiwi Cottage, there was no requirement to pay utility bills for it,

St Mary's Trust This fund is restricted to the upkeep of the church and rectory cottages. As there are now tenants in Kiwi Cottage a regular monthly income is being received. This should allow all foreseeable work on the St Mary’s Trust properties to be paid from the Trust Account. There were payments of £30,817 made from the Trust account this year. These were for the work on the church roof and rones. re-siting the ramp to the Douglas Hall, reflooring the Douglas Hall, pest control and some plumbing and drainage issues. There was also £981 of council tax arrears for the time that Kiwi Cottage was unoccupied paid from that amount.

A transfer of £7,991 from the Trust Account to the General Account was agreed as a temporary measure to cover Part of the final cost of the Church Repointing Project. This money will be transferred back into the Trust Account when the VAT reclaim award from the Listed Places of Worship Grant Scheme is received.

Independent Examiner’s Report to the Trustees of St Mary’s Church Dalmahoy and the St Mary’s Trust Scottish Charity No SC014203

for the financial year ending 30 September 2025

I report on the accounts of St Mary’s Church, Dalmahoy (“the church”) for the year ended 30 September 2024

Respective responsibilities of trustees and examiner

The church’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The church trustees consider that the audit requirement of Regulation 10(1)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)© of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with regulation 11 of the 2006 Regulations. 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 explanations 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 examiner’s statement

In connection with my examination no matter has come to my attention :-

1. Which gives me reasonable cause to believe that, in any material respect the requirements:-

2. a. TO keep accounting records in accordance with section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations and

3. b. To prepare accounts which accord with the accounting records and comply with regulation 9 of the 2006 Regulations have not been met, or

4. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

25 November 2025

ST MARY'S CHURCH DALMAHOY

$C014203

Receipts and payments accounts

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||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |FOR THE YEAR|ENDING|30 SEPTEMBER|2025| |section|A|Statement|of|receipts|and|payments| |Unrestricted|Restricted|Unit Trust|Total funds|Total|funds|last| |to|nearest £|to|nearest £|to|nearest|£|to|nearest £| |AiDonationsReceipts|[46.52]|7425||[—_—*d|[52,646]|[112,784| |Grants|6,000|22,744|/|28,714|55,695| |Receipts from fundraising|activities|2,721|||||||2,721|20,678| |Transfer From St Marys Trust Account|;|7,991|;|7,991|;| |Income from|investments other than land and|buildin]|250]=||],183|||||1,433|||1,271| |Rents from land & buildings||ss645]]12,000]; ss|18,645|8,147| |Gross receipts from other charitable|activities|a) ee|||__—s«8,220|||11,769| |A1 Sub total|69,357 ||||49,830}{|1,183||120,370|210,344| |A2|Receipts|from|asset &|investment sales| |Proceeds from sale of fixed assets|||erent||| |A2 Sub|total|10,000|10,00040,000| |Total receipts|79,357|49,830|eae|430,370|210,344| |A3|Payments| |Clergy and|ministry|costs|45,487|||45,487|45,627| |Gross trading payments|ee ||i| |investmentmanagementcosis| |S||YS|ox|eae|‘000| |7683]||| |[GrantsTSOanddonations|___55,116||[3.08672,798 ||19,2834878| |18,831|30,918|49,748|117,858| |[Goverancecosts:| |SS|CdCSdSYSCCCSd|a| |[Aut| |independent examination)|||ener| |teat| |costs)|||ee| |potherf|ee| |A3 Sub total|85,457|95,024 | (maui|[Saaeeee||171,490|189,135| |A4 Payments|relating|to|asset and|investment| |[Transferto General Account| |TT)|Keer| |Purchase ofivesiments| |Surplus / (deficit) for year|(|6,100)|||if|44,195)|(eae|21,210| |error| |The|disbursement that we|receive from|the|SEC|Unit|Trust|Pool|now|credits the|church|bank|account.|The|disbursement|of| |£1183|has|therefore been shown|Under the|UTP|heading|as Income from|Investments|other than|Lands|or|Buildings.|

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APPENDIX 2 |

ST MARY'S CHURCH DALMAHOY

$C014203

Section © Notes: to the Accounts

ohwereandpurposeof unds (may bestatedon analysis offunds worksheets)	Generalfund:thisisthecontents ofthemainchurchcurrent account,whenthebalances oftheorganrestoration,legacyandrector's discretionaryfundsare netted out. Organrestorationfund:This isthebalanceoffundsfromthe organ refurbishmentproject,and isheld in arestrictedfundto contribute towardsfuturerepairs and enhancements. Regular tuningandmaintenance is paidforoutof generalfunds. Rector'sdiscretionaryfund:Thereweretwopaymentmadefromthisfund duringtheyear.Therewereno donations specifiedtobe	Generalfund:thisisthecontents ofthemainchurchcurrent account,whenthebalances oftheorganrestoration,legacyandrector's discretionaryfundsare netted out. Organrestorationfund:This isthebalanceoffundsfromthe organ refurbishmentproject,and isheld in arestrictedfundto contribute towardsfuturerepairs and enhancements. Regular tuningandmaintenance is paidforoutof generalfunds. Rector'sdiscretionaryfund:Thereweretwopaymentmadefromthisfund duringtheyear.Therewereno donations specifiedtobe	Generalfund:thisisthecontents ofthemainchurchcurrent account,whenthebalances oftheorganrestoration,legacyandrector's discretionaryfundsare netted out. Organrestorationfund:This isthebalanceoffundsfromthe organ refurbishmentproject,and isheld in arestrictedfundto contribute towardsfuturerepairs and enhancements. Regular tuningandmaintenance is paidforoutof generalfunds. Rector'sdiscretionaryfund:Thereweretwopaymentmadefromthisfund duringtheyear.Therewereno donations specifiedtobe	Generalfund:thisisthecontents ofthemainchurchcurrent account,whenthebalances oftheorganrestoration,legacyandrector's discretionaryfundsare netted out. Organrestorationfund:This isthebalanceoffundsfromthe organ refurbishmentproject,and isheld in arestrictedfundto contribute towardsfuturerepairs and enhancements. Regular tuningandmaintenance is paidforoutof generalfunds. Rector'sdiscretionaryfund:Thereweretwopaymentmadefromthisfund duringtheyear.Therewereno donations specifiedtobe
	directed to this fund.
	Legacyfund:Thisfund containsspecific legaciestothecharity, whethertheystipulate particularuses	usesforthemoney ornot.
	StMary'sTrust: Thisfund is restrictedtotheupkeep ofthepropertiesforwhichwehaveresponsibility. It'sincome isthe renton		onthe
	RectoryCottage. This isthe onlyrestrictedfundto have aseparate bank account.
	Cemetery Fund: Funds held forthe upkeep of the cemetery.
	FabricFund: Funds designated forthe maintence and restoration ofthe church building.
	Organist:This isformonies paidtothe churchfor the services ofthe organist notcovered by themonthly	monthlyhonorarium.
	CharityCollections: Forfunds collected for the Bishop's LentAppeatandforothergood causes.
	individual / institution	Numberofgrants	£
	oy _ . Loos Type of activity or project supported	made
cone	Mary'sMeals Ordinandsupport		Papua &NewGuineaTrust CommunityInvolvement Poppyscotland Diocesanappeal Bishop's LentAppeal Community involvement CommunityInvolvement PDSA CommunityInvolvement SeagullTrust A Child intheRough CommunityInvolvement Kirknewton Primary Schoo; Communityinvolvement Ratho Primary School CommunityInvolvement StSalvadorsFoodBank	[
a	‘
	Authority underwhich paid
serals	a
		Number oftrustees	£
C4b Trusteeexpenses -
details
	Nature of relationship Nature oftransaction	Transactionamount	Balance
C6 Other information
2021-16-03ChurchAccounts	20202021(Actual).dGMtF8.xlsx/RiNotes 1			October

October 2020

APPENDIX 2

$C014203

ST MARY'S CHURCH DALMAHOY

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Additional analysis (1).
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Analysis of receipts and payments

1 Donations
	Note	Unrestricted funds		Resiricted funds	Totalcurrent ‘. period	Total last . period
Giftaid offerings		25337	[=
HMRC GiftAid Return Weddingandbaptismdonations		8,702 6,675 9,163	[450 eses a			15,377 6,705 9613
	Total	45,071		7,125		52,196
2 Grants
		Unrestricted		Restricted	Total current	Total fast
DouglasTrust ProjectGrantFunding	9	6000	{		; 22,714
	Total	6,000		22,714	28,714	52,195
3 Gross receipts from othercharitable	activities
		Unrestricted funds		. Restrictedfunds	Total current period	Total last period
Wedding fees			aed	aed	aed	[6,346
		-		7,901	790] [
SocialandFundraising	Total	2,970fs	9,516		fs 7,991
4 Payments relating directlyto charitable activities
		7.107;{			7.107	6,899
Wedding Organist [ChurchFlowers RSCM Subscription FlowersCondolence/GetWell/Anniversa PaymentsFrom LegacyFund	Total	3.777 es rr 4.047	/{	ee ee: a2 a2 4630}{ eeee eeee	16,748]

2021-10-03 ChurchAccounts 2020-2021 (Actual).dGMtF8.xIsxAdditional analysis (1)

October 2020

$C014203

ST MARY'S CHURCH DALMAHOY

Additional analysis (2)

Breakdown of unrestricted funds

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Recipts|Note|General|Total|unrestricted|funds|Last|period| |45521]|[|[C“‘WSCC«4S]| |6,000|6,000]2]|||[52,]|8|1|,537|[95]||| |Receipts|from|fundraising|activities|2.721|2,721| |Gross trading|receipts|a feee| |Income|from|investments|other than|land|and|1,433|1,433| |Rents from|land and|buildings||6645||[|——“iwt~C*éCG«CAB|4,147| |Gross|receipts from|other charitable|activities||8220||||—|82201|11,769| |Sub|total|70,540|70,540|151,597| |Receipts|from|asset and|investment|sales| |Proceeds from|sales of fixed assets|ae|ee| |Proceeds|from|sales|of investments|10,000|10,000| |Sub total||10,000|||10,000| |Total|receipts|80,540|80,540|151,597| |Payments| |Expenses|for fundraising|activities|[400]|{||—|400/[{ =|| |Clergy|and|ministry|costs|45,487|45,487|45,627| |Gross trading|payments|es|es 0| |Investment management costs|PTT|TT|[—CCCCC“‘(RENNS]|Cw T=| |Payments|relating|directly|to|charitable|activities|17,683|17,683|19,283| |GrantsOffice,|andMaintenance, donationsUtilities||3056;es18,831|fe||[3056]|es18,831||||||[112,982]||| |Audit|/ independent examination|es es| |Preparation|of annual|accounts|a esee| |=| |||[el]|Sub total|a85,457 ee85.457]|[|183.259 ||| |Payments|relating|to|asset and|investment|movements| |Purchase|of|fixed|assets| |Purchase|of|investments| |Sub|total| |Total|payments|85.457|85.457|183,258| |Net|receipts|(payments)|E|4978]|L|4.918| |Transfers to/(from) funds|Se ||eaeea|Ree| |Surplus/|(deficit)|for year|E|4918]|E|4,918|

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