2025-12-31-accounts

The Church of Scotland

Loanhead & Bilston Parish Church

Congregational Accounts For The Year Ending 31 December 2025

Congregation No: 030262

Registered Charity No: SC014420

Loanhead and Bilston Parish Church Congregational Account for the Year ending 31 December 2025

Reference and Administrative Information

Charity Name: Loanhead and Bilston Parish Church (Church of Scotland) Charity Registration Number: SC014420 Contact Address: Loanhead Parish Church, 118 The Loan, Loanhead, EH20 9AJ

Trustees Information

Catriona Anderson		Ian Gillespie	(Ordained November 2025)
Kyle Anderson	(Ordained November 2025)	Isabella Haig
Donald Ian Bain		Margaret M Harkness	(Died February 2025)
Paul Bowley	(Ordained November 2025)	Margaret L Hurst
Martin Blackburn	(Ordained November 2025)	Shelagh Jenkins
Lorna Brown		Dean Matheson	(Ordained November 2025)
Kayleigh Brown		Laura McIntosh
Caroline Brownsell		Audrey McLaren
Alison J Chalmers		Mary Millan
Alan S Duffin		Eric D Monteith	(Died July 2025)
Graham L Duffin		Sheena F Ormiston
Jackie Easton		Amy Pickering
Tom Easton		Kirsteen Rawcliffe	(Ordained November 2025)
Louise R Ferguson

Principal Office Bearers Minister Rev Graham L Duffin Session Clerk Mrs Margaret L Hurst Treasurer Mrs Jacqueline G Easton Independent Examiner Mr Mike Gordon, 182 Charles Wilson Avenue Bilston EH25 9AS Bankers Bank of Scotland, Dalkeith High Street (801742) Branch, PO Box 1000, BX2 1LB

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Loanhead and Bilston Parish Church Congregational Accounts for the Year ending 31 December 2025

Trustees’ Annual Report

Governing Document

The Church is administered in accordance with the terms of the Deed of Constitution.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.

Organisational Structure

The Kirk Session which meets four times a year is responsible for all matters within the church, with specific areas of work and responsibility tasked to Workgroups.

Bilston Mission Church has a local leadership team and is delegated responsibility for the work within the Bilston area.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify 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 cooperates with other Churches in various ecumenical bodies in Scotland and beyond.

Public worship is held at 10.30 a.m. on Sunday mornings at Loanhead and at 11.30 a.m. at Bilston Mission Church on the second and fourth Sundays of the month. The service at Loanhead is also available online.

A Junior Church for primary school aged children and a group for teenagers meet on Sunday mornings at Loanhead. A Creche is available for babies and younger children during Sunday services. Chaplaincy input is provided to Paradykes, Loanhead and Bilston Primary Schools. Youth Outreach takes place on a Friday evening at Loanhead. The church also supports local uniformed youth organisations (Boys’ Brigade and Guiding) by providing accommodation and practical support both at Loanhead and Bilston.

Social events are organised throughout the year, alongside fund raising events to raise money for church work and work by charities overseas. A regular opportunity to meet for ‘Tea & Chat’ is held on Friday mornings in the church halls at Loanhead, with a similar event on Tuesday mornings at Bilston.

Loanhead has a Pastoral Care team which provides support for those who are ill or bereaved and a Community Outreach group is in place to enable support within the local community. Similar support is provided at Bilston.

Small groups of up to 8 people meet regularly for bible study, discussion and to explore ways to extend the work and witness of members. A Guild group, including ladies from Bilston, meets monthly at Loanhead with a varied programme of events and speakers. A MumCo Group meets on a fortnightly basis on Monday mornings and there is also a monthly evening MumCo group. An Alpha group meets on Thursday evenings in the Spring. Two church day retreats provided an opportunity for reflection, increased connection and the deepening of faith.

Support is given to work in Kenya through Project Stedfast and to work in Rwanda.

Achievements and Performances

The union between Loanhead and Bilston has allowed work and worship in both communities to continue, alongside a parish grouping with Roslin Church.

Around 85 attend worship weekly at Loanhead, with a mix of ages, including an average of 12 children and teenagers who take part in their own activities during the service. This is slightly more than the previous year. Around 8 -11 people attend services at Bilston Mission Church, which is less than the previous year. There are a further 20 to 25 views of the online service.

Assemblies and work with classes in the three primary schools – Paradykes, Loanhead and Bilston – has continued. The group for teenagers on Friday evenings has grown during 2025.

The numbers involved in regular small groups has remained stable with around 25 involved, the Guild at Loanhead has met monthly with around 12 to 15 members at each meeting. This includes ladies from Bilston as unfortunately the Bilston branch had to close due to low numbers. Uniformed youth organisations have over 100 young people involved. The morning MumCo group meets fortnightly, and in 2025 had up to 15 mums meeting each session, an increase on the previous year. The MumCo evening group has 2 – 6 mums meeting monthly.

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Loanhead and BNston Parfsh Churth Congre￿tIonal A￿oUnt5 for the Yeav endln¢31 Oecernber 2025 Trustee5' Annual Report ILtm￿nued> At LoanhLd, the Communlty (Xrtrtath Grwp is arti¥e th pro4thnKsivrort to f•mt¥esarKI IndI￿dual$ In dlfferent ways. As part of thi5, in December, Chrlstmls Ofts ¥¥ere dIst￿buted to 40 local families. Churth merthrs helped wSth donations for this.with significant sw>pJrt I￿rnthe ldertommunityandlo¢al sd)odL Fothl and •ftswere alsomade3vailableto ￿lbreCk House. SSmllar support wa$ glven to tarbylles irJi￿d￿aIS at Bllston. The Pastoralcareyoup atLoanhe7d ￿ntinueSt0 5WPL¥t hO￿ebo￿d1￿d eIderty￿d wsurE5thatthethurth wobJe5fv)we at times of bereavernent-as wdl a5 farThlycelebr3t)ns. A number of afterno)n evwts were or8anized and in 202S this Included 'kn the home. aftemoon tea5 for those unable to atte￿ e￿its the to age or disatrA"lrty. A larger Chrfstmas event w•$ held fof those over 70. pup#s fmm Parndytes Sth￿l the entertalnm•t. At Bllston, flowers •re dlstrftrKJted weeklv. For Remembrance a 8arden 7fv17screated in thethur(hyowds at Loanhead to alow peo￿¢ to k4ace p¢wpyuosses. This was well ￿￿rted and appreciated by the commwitv. Th• Unks to sypportthe ¥nrkof lo￿ thurthe5. VQUP5 •r#l f•rike5 in Awd• cmtinue. Flnanclal Re¥leTJV The prlnclpal sour¢e of Income for the wieral work Is offff6ngs ar1 st•dn8 ordtts pah4 dlrectly tts the bank by rnembers hKcffjhDrnth￿e5oj￿50Wan I1%￿￿5e¢DThp￿d tJ)X Ths(3nbetsbJtal loa rtseiTré Call￿1￿ wryw5VA5 Gm4. IrWelryYn￿￿I teWstaav¥£1l.172sow￿ 1rKwwJJ24thetoatse￿h￿ldS￿¢￿sèJe8V1jesinl>25. Awr￿9 Polky It Is the Tru5tees' pollty to hdd reserves of ltyJf to slx months. ￿p￿thtUre exdudln8 de￿anated ￿1￿$. Atthe of the ye•r the church hdd unrEstrlcted (ath fund5 01 £75.66112024.. £5￿12) Thls represents ten m￿¢th$ of expersdlture. £JJ,174 of thls 15 hetsl fui Loanhtsd 12023.. E40,9771 ￿1th Is el4hi ff￿nths of fgr Loanhead based on 2025 elpendltyre. £20.4871s held for Bllston Churth12024.. £18.5351 lstweny-stx rncffithsof expendtture for ￿131￿ bwed on 2025 exWndI￿ve. Thae bal•ces ￿11 fall s5ylflondyln the c(wnknB rrwthsdueto rrffjserefwUthfftht ￿ndoW relacem￿t at &hton. Statem•nt of Trust••5' ResponslbllhSes The members ofthe Kirk Session musi prq>are fiMnd•l ststements ¥•thlth Ove suffident detsl to enatAe an appredatlon of the ir•nuctKJns of thechurth durift8the year. The membersof the Sess•)n we reSP)￿S1b1e for keeping proper aca)untln8 records whlch, w request, refiett ihe findal poslllon of the Clwjrch at that tlme. Thls must be &Jne to ensure that the financial statemethts tt+mply the Charitles Trustee Inve5trr￿t Iscotlandl Art 2LKIS, the Charltles Atcount51sco￿andj Regu￿1￿)n5 I￿6 and the AwlatiDn5 Anert c￿￿re8at1on* Finan￿ approved by the Gener81 Assembl¥ ol the Church ol Scotland In 2fX17. Thry are al￿ res￿n￿LIe for safe8uardln8 the assets of the Clwrth and must take fea$￿able step5 for the preVent￿n al￿/0rdetert￿n of Iwd and other Approved by theTrustees and skned on thelr beha Mrs Mar8a¢et Hurst Sesslon Clerk

Loanhead Wl¥tw P•rtsh Church Con8r•y¥onl Aecc•Jtts lor the Yew endln8 31 December 2025 Ind•p•thi ExamlnerfsReport 5•ht￿5 of T Th¢ChariVsTtU5tees are responsitrje frYtheWeparè￿0n of theaccrrtsnrs in accordance with theterms of the Charities ar Trustee Inve5tmeDt ISctrtèndl Art 2rpJ5 andthecharities Accounts I￿OtIa￿OI Reiubfion$ 2(M16 la5 amendeol. The Chant5 T￿slee5 (L￿sider that the #udlt ie¢uireMènt of Itèeulation 10111 lèl to Itl of Ihe Atcountg Regu13ti¢ns does not appl¥ 11 Is my respxslllityto ex3￿ne the accc4mt& as ieqwred under section 4411> Icl of the Aci and to srate whether p•rticular matrers have come to my atrenbo?. sisof Inde nden minerf5 •Ay examination isurned aut in attordarKe with ReBulaboii 11 dtheCh•ritie5Ae£ovnts Ikotlandl Re8ulati¢￿S X¥)6. An ex4min•tyon Indudes a ie¥4ew of tie account￿￿8 recLwd5 kepi tythe charity and a compart50n of the ac¢wm5 rxesen w4th those records. Ir 3150 Incluth £onsidEfaiion of any unusual rtems or thsc105tsres In the xtounts an¢Y seeks eMplaTratiws from theTru51ee5 concernlw aTry 5uth matters. The pr4xedvres undertaknn do noi pl￿de Ill tht evidence Ih•t Would be requiredin an audit. andconsequently noi eipressan a￿d￿opInIOn on theMew8Nen In the a(c￿ntS nt Éx mlnerfs aternert the course of rnYexan￿natlon. r￿rnatterh￿ Cume to my•itMt l. which6￿e5 rnereastsft￿t cousetowlève th8tlnany m•teria¢ respectthe re9￿rernents. . to keepa¢¢wnfin8recrKds in accor¢an(twthsertioD4411I lal of the 2(05 Ati and Re8vl•tth4 01 the 2C(6 kcLwJnts AE8ulatytyis las arnendedl and • lo wepart •c£otsnrs*ich￿cwO with ihea¢wJntlrfre£L¥d5 •NI ¢onwty Wulatioh 8olthe I(￿Ar¢ol￿ts Re8ulauans la5 1m2ndedl have not teen met, 2. towhich, In my oplnioD. atteiiiion should bedwawn In cfder tOena￿e oprwer understandw of the attiAmts to be le￿hed MikeGv 182 Ch4rltsWi15wAven¥e Blstan EH259AS

Loanhead & Bilston Parish Church

Statement of Receipts and Payments For The Year Ending 31 December 2025

Note Receipts Donations 5 Gift Aid Investment Interest Hall lets/Bequests Fund Raising Share dealing interest Total Receipts 4 Payments Charitable Activities 7 Costs of Generating Funds 6 Donations to outside charities Total Payments 4 Surplus / (deficit)	Unrestricted Funds 2025 £ 81,438 14,806 - 13,172 7,733 1,600 118,748 99,638 1,362 300 101,299 17,449	Restricted Funds 2025 £ 14,586 1,968 - - 327 16,880 13,352 122 1,800 15,274 1,606	Total 2025 £ 96,023 16,774 - 13,172 8,059 1,600 135,628 112,989 1,484 2,100 116,573 19,055	Total 2024 £ 87,098 17,714 49 9,511 11,207 - 125,579 134,841 2,150 1,968 138,959 (13,380)

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ioanhèad & Bllston Parfsh Clwrth Statemert of Balances For The Year Endln8 31 Decernber 20Z5 Total 14 1025 ••nk and Deposlt B•l•nces Bank & Deposit Balances blf lind￿1* transfer51 2,3,4 S9￿12 12,161 71,673 85,053 Surplus / Ideficiil Mo¥•m•ffl In y••r. 17A49 19P55 113.3801 76.961 13.767 90.728 71,672 Church of sc￿and Fabrk Fund 950 Iln¥ertments NIL - see nott 31 None U•MItI N¢ Th• ¥ct¢wnts ¥Mr• Ipw￿d byth• 12th 2026 For •nd on bth#ll ol th• ￿1￿ O•t•: 131 20LL

Loanhead & Bilston Parish Church Notes to Accounts

For The Year Ending 31 December 2025

1 Trustee Remuneration and Related Party Transactions

During the Year, two Trustees received reimbursement, totalling £15,449. Catriona Anderson £10,478 as Families Worker. Trainee Youth Worker, Kyle Anderson received £4,971 Rev G Duffin received payments of £720 for travel expenses.

Macdonald Edinburgh Electrical, a company owned by the son-in-law of a Trustee, was paid £1,781 for work completed.

2 Restricted Accounts

The Guild, Tea and Chat, Junior Church, Pastoral Care and MumCo are groups within the church who control their own funds. Their funds are therefore designated as restricted funds, donations are made and held for specific purposes as set out in note 4 below.

3 Investments

In 2024 accounts (and previous years), investments of £3,400 were included as a note. These related to the Bequest Capital Fund and were the cost of the investments. This amount was also included in the Bank & Deposit balances. The investments accounts were closed in 2025 and no investments are now held. Fabric Fund of £950 is held by Church of Scotland

4 Movement in Funds Unrestricted Funds General Account Bilston Mission Church Bequest Revenue Bequest Capital Social & Fund Raising Restricted Funds Youth Development Fund Community Outreach Fabric Capital Fabric Revenue Flowers Guild Tea & Chat Junior Church Pastoral Care MumCo {Previously MOPS) Rwanda Benevolent Fund Total Funds	At 1 Jan 2025 £ 37,574 18,536 0 3,400 2 59,512 0.00 3,187.50 950.00 1,653.51 1,606.80 699.29 41.31 490.39 845.08 475.04 861.64 1,350.00 12,161 71,673	Receipts £ 99,406.30 11,402.63 1,300.00 0.00 6,638.87 118,748 2,958.75 5,686.60 0.00 0.00 1,355.00 1,027.95 2,229.41 0.00 265.00 82.74 3,274.78 0.00 16,880 - 135,628	Payments £ (85,215) (9,452) - (6,633) (101,299) (2,959) (4,812) - (1,485) (912) (1,812) - (146) (149) (3,000) - (15,274) (116,573)	Transfers £ 4,700.00 -1,300.00 -3,400.00 - - -	At 31 Dec 2025 £ 56,465.58 20,486.83 0.00 0.00 8.39 76,961 0.00 4,062.46 950.00 1,653.51 1,476.83 815.24 458.30 490.39 964.23 408.96 1,136.85 1,350.00 13,767 90,728

Youth Development Fund

This fund is to be used to help towards paying the Youth Worker and related expenses.

Community Outreach

This fund is to support the work of the Community Outreach group in assisting vulnerable members of the Community.

Fabric Capital

Funds held by Church of Scotland for Fabric

Fabric Revenue

Flower Fund

Rwanda

The Trustees have set aside funds for the maintenance of church property.

This fund provides flowers for display in the church which are distributed to bereaved, elderly and others in the local community.

This fund is set aside for projects with children and families in Rwanda.

Benevolent Fund

This is a fund of money available to the ministery team for use as required at their discretion

Transfers

Bequest Revenue Gifts are absorbed into the General Account; where their use is not specified the funds can be spent at the discretion of the Kirk Session. However, in year bequests will remain visible.

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Loanhead & Bilston Parish Church Notes to Accounts For The Year Ending 31 December 2025

5 Analysis of Donations WFO & Standing orders (Non Gift Aid) WFO & Standing orders (Gift Aid) Ordinary Offerings (Open Plate) Donations TOTAL 6 Cost of Generating Funds Expenditure for fund raising events Offering Envelopes 7 Charitable Activities Giving to Grow Presbytery Dues Minister's Expenses Council tax - manse Families & Youth Workers Other Staffing Costs Fabric Repair and Maintenance Heat & Light Insurance Printing, Admin & Events Life & Work The MUMCo Guild Community Outreach Flowers Pastoral Care cards & flowers	Funds 2025 £ 11,499 55,253 7,031 7,655 81,438 1,362 103 1,465 52,385 993 1,951 4,721 15,182 6,375 5,381 5,956 3,593 2,806 84 - - - 210 - 99,638	Restricted Funds 2025 £ - 2,390 - 12,196 14,586 122 122 3,450 - - - 2,959 - - - - - - 149 352 4,812 1,485 146 13,352	Total 2025 £ 11,499 57,643 7,031 19,850 96,023 1,484 103 1,587 55,834 993 1,951 4,721 18,140 6,375 5,381 5,956 3,593 2,806 84 149 352 4,812 1,695 146 112,989	Total 2024 £ 9,994 52,447 6,859 17,798 87,098 2,150 - 2,150 53,579 1,545 2,674 4,416 17,064 7,636 18,748 13,600 3,980 2,518 126 147 330 6,063 2,214 200 134,841

8 Governance Costs Nil

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Loanhead & Bilston Parish Church Notes to Accounts For The Year Ending 31 December 2025

9 Minister's Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all Ministers' Stipends and Employer's Contributions for National Insurance, Pension and Housing and Loan Fund. Minister's Stipends are paid in accordance with the National Stipend Scale, which is related to years of service. For the year under review the minimum stipend was £32,433 maximum Stipend (in the fifth and subsequent years of service) - £39,856.

10 Collections for Third Parties CHAS Christian Aid Crossreach Bethany Christian Church Loanhead Gala Day (stalls) Mission Aviation Fellowship 11 Donations to outside charities Alzheimer Scotland Bosnia Beyond Srebrenica Fairmile Hospice Golden Eagle Project Guild Project Macmillan Maggie's Centre Marie Curie MacTaggart Scott Brass Band Parkinson's UK Penicuik Foodbank Penicuik Men Shed Project Stedfast Rosslyn Chapel Trust Rotary of Loanhead & Roslin Salvation Army Ukraine	2025 £ 0 1,690 58 0 300 0 2,048 100 50 200 50 200 500 200 0 100 100 0 0 200 0 0 50 50 1,800	2024 £ 278 1,527 20 103 300 145 2,372 0 0 0 0 150 500 200 150 100 0 50 50 200 50 293 0 225 1,968

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