## **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 1 **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. 2 Loanhead and BNston Parfsh Churth Congre￿tIonal A￿oUnt5 for the Yeav endln¢31 Oecernber 2025 Trustee5' Annual Report ILtm￿nued> At LoanhL*d, 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 ir*Ji￿d￿aIS at Bllston. The Pastoralcareyoup atLoanhe7d ￿ntinueSt0 5WPL¥t hO￿ebo￿d1￿d eIderty￿d wsurE5thatthethurth wob*Je5fv)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 ar*1 st•dn8 ordtts pah4 dlrectly tts the bank by rnembers hKcffj*hDrnth￿e5oj￿50Wan I1%￿￿5e¢DThp￿d t*J)X Ths(3nbe*tsbJtal 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 fin*dal 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$￿able step5 for the preVent￿n al￿/0rdetert￿n of Iwd and other Approved by theTrustees and skned on thelr beha Mrs Mar8a¢et Hurst Sesslon Clerk Loanhead Wl¥tw P•rtsh Church Con8r•y¥on*l Aecc•Jtts lor the Yew endln8 31 December 2025 Ind•p•thi ExamlnerfsReport 5*•ht￿5 of T Th¢ChariVsTtU5tees are responsitrje frYtheWeparè￿0n of theaccrrtsnrs in accordance with theterms of the Charities ar Trustee Inve5tmeDt ISctrt*èndl Art 2rpJ5 andthecharities Accounts I￿OtIa￿OI Reiubfion$ 2(M16 la5 amendeol. The Chant*5 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 respxsl*llityto 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 B*lstan 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)**| |---|---|---|---|---| 5 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. 7 **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 8 **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| |---|---|---| 9