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2024-12-31-accounts

The Church of Scotland

Edinburgh and West Lothian

St John’s Colinton Mains Parish Church

RECEIPTS AND PAYMENTS ACCOUNTS

Year to 31 December 2024

Congregation No: 010096

Charity No: SC015982

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Trustees Annual Report

Year Ended 31 December 2024

Reference and Administrative Information

Charity Name: Edinburgh and West Lothian: St John’s Colinton Mains Church of Scotland Charity Registration Number: SC015982 Congregation Reference No: 010096

Bankers

The Royal Bank of Scotland PLC 239 St John’s Road Edinburgh

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Edinburgh St John’s Colinton Mains Church is a united congregation formed from the two former congregations of Colinton Mains and St John’s Oxgangs. The congregation is led by the Re The congregation operates under a Deed of Constitution (Unitary Form) whereby control of the affairs of the congregation, both spiritual and temporal, are vested in the Kirk Session.

Structure, Governance and Management

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 chairs the Kirk Session meetings.

Organisational Structure

The Kirk Session, which meets regularly throughout the year, is responsible for the spiritual and temporal affairs within the church.

To enable our Vision and Mission Priorities to be fully addressed, our Mission Steering Group considers all aspects of our Vision, Mission and Strategy from a spiritual leadership aspect. This Group is responsible to, and reports back to, the Kirk Session on a regular basis and identifies opportunities for Growing our church - upward, inward and outward looking. The Remit of the Mission Steering Group includes Discipleship, Worship, Pastoral Care, Fellowship and Community Links. Communication activities, including our website, correspondence, other leaflets and publications cover all the above Mission activities. The existing responsibilities for Stewardship, Finance, Fabric and Social will continue as before through separate working groups.

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 co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

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Our Vision

Our congregational vision for our church is as follows:

Our Goal Is Growing

Growing in love for God, each other and our neighbour

Growing in Love for God

Our goal is to grow in the grace and knowledge of our Lord and Saviour Jesus Christ. We seek to know and understand the truth contained in the Bible and grow in dependence on Him.

Growing in love for each other

Our goal is for our own lives to reflect the character of Christ. We seek to grow in compassion, kindness, humility, gentleness and patience with one another as we unite in our love for Him.

Growing in love for our neighbour

Our goal is not only to ‘grow up’ and ‘grow in’ but also to ‘grow out’. We seek to have an effect on the community in which we live so that the lives of others will be touched by the Good News of the Gospel.

We want every aspect of our church life to reflect our vision statement, recognising that, although we aspire to spiritual growth, only God can produce fruit in our Church life and witness.

Review of 2024

Throughout 2024 we have established a very full church diary with a range of activities, in addition to worship services, including Bible study, in-person and online prayer meetings, social and fellowship events and other activities. We have been greatly encouraged by a continued increase in the numbers of new people attending worship services, and this is supported by streaming the services live online through Facebook for those who cannot attend church. This Trustees Report gives more information on these mission opportunities and activities.

One continuing feature of the church year in 2024 was the focus on the development of the Presbytery Mission Plan (“the Plan”). Following the decision by the Deployment Committee (“DC”) that our church would no longer form part of the discussions with three other local churches, we had meetings with the DC representatives to explore together how things might move forward and we provided information arising from our elders’ away-day discussions that were well received by the DC. It was agreed that we would work together to find an appropriate way forward over the months ahead. We have focused on developing our Mission narrative for our church, and continued to develop the good relationships we have already established with other local churches.

We held an elders’ away day in the Spring of 2024, with a focus on the Presbytery Planning process, and Discipleship. This was well attended and provided an opportunity to explore and consider many aspects of both of these very relevant topics. The outcomes were

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summarised and have been applied in our on-going consideration of both these areas of church life and witness. The away-day finished with sharing the communion elements.

Our proposed property development has now reached the stage of finalising a tender specification and update of project cost estimates and funding availability. The tender documents have been issued to potential contractors. The property redevelopment has been approved by our Kirk Session, and the Presbytery Property Committee and General Trustees have considered the plans and our final updated Business Plan for the project, with final approval being sought by Presbytery in February 2025 for the redevelopment project.

The development programme anticipates that construction activity on the site may start after Easter in 2025. The whole site will thereafter not be accessible for the duration of the construction and development contract. We are actively looking at an alternative local venue for our Sunday morning worship services and our Little Steps toddler group. The organisations that use our halls regularly have been informed of the proposed closure dates and they are making alternative arrangements for their organisations to meet. The congregation is being kept up to date on these developments, and a congregational meeting is arranged in early February 2025 to share more information with the congregation.

Achievements and performance

We have continued to respond to the many opportunities we see, as well as challenges we face, with the aim of continuing to provide a spiritual and pastoral presence in our community. We comment below in more detail on the different developments in 2024.

Worship

Our regular Sunday morning worship services continue in person, and we also use enhanced online technology to stream these services live (and available as recordings) using Facebook. This enabled those who cannot attend church to have access to our worship services. Our children’s groups (Transformers and Creche) meet each Sunday morning where they join the first part of the service in church, then meet separately for relevant Bible stories, reflections and related activities. Transmission (our teenagers’ group) meets regularly on a Sunday evening. We have continued to invest in our sound and visual systems in church. The praise band and singers lead the praise each week.

We have monthly evening gatherings which provide an opportunity for evening worship, praise, discussion on different topics and a time of fellowship. Every second month we share communion as part of this gathering time and, taken with Sunday morning communions during the year, this enables us to celebrate communion once a month during the year.

Mission and Discipleship

The Mission Steering Group has continued to meet online to consider how we can respond to and develop the spiritual aspects of church life and witness, and identify different opportunities for the church’s presence in our community to grow and seek to serve and respond to our community’s needs.

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Regular prayer meetings are held online, and there is a twice-monthly morning prayer meeting in church for those who prefer in-person prayer time. We also have a time of prayer on a Sunday morning before worship.

We ran a Sunday evening prayer course in the early part of the year, which was both popular and very well attended.

The three Bible study groups have continued to meet either online or in person and these are open to everyone. These groups are well attended and focus on Bible study, prayer and fellowship.

We ran a three-week Hope Explored course in the Autumn, which was an informal course exploring three aspects of what Jesus can offer: Hope, Peace and Purpose. The response to this course was very positive.

We are also running over the Winter months The Bible Course, created by the Bible Society, comprising eight sessions that are interactive, with sections on teaching (with short videos), discussion time and personal reflection. The course has been well attended and the materials and presentations have been very effective.

Volunteers have continued throughout the year to work regularly with the Bethany Care Van taking soup, rolls, fruit and hot drinks to the homeless in the city centre. Members of the congregation, are also involved with the Street Pastor teams in Edinburgh.

Our Baby & Toddler Group, “Little Steps ” is an outreach initiative designed to meet the needs of young families in our community. We want to encourage parents, carers and young children to come along, share in the fun and get to know each other as well as ourselves. As we build relationships, it provides opportunities for us to support young families and also to introduce the good news of Jesus to those with little or no church connection. Little Steps meets weekly in term time and currently has around 30 children registered. A nativity service for Little Steps families was held in December, and it is encouraging that families from Little Steps have attended our services around Christmas and our congregational lunch in the summer.

We host a summer Holiday Club every year in conjunction with Scripture Union and other local churches. This attracts a large number of primary school age children for a week of fun activities, and always with a focus on God’s love and care for them.

The Church premises are regularly used by Scripture Union , The Cheyne Gang , and Gamblers’ Anonymous . In addition, many youth organisations use the halls during the week, including BBs, Scouts, Cubs, Beavers, Guides, Brownies and Rainbows.

We have provided ongoing support through prayer and other activities to help deserving causes in the following ways:

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There has been regular communication to our church fellowship either by email or letter correspondence keeping them updated on relevant matters relating to our church life and events, how we are trying to reach out to our local community, and the different ways in which we can support them.

Community engagement

We are currently carrying out a community engagement review, which is a significant opportunity to understand more fully the wider needs within our local community, the different community organisations that seek to provide support, help and encouragement to the people who live here, and how these organisations respond to the challenges and opportunities they face daily.

We also want to understand and appreciate more clearly how we, as a local church fellowship, can respond, provide support, and become more involved in those areas where there may be mutual interests and benefits. This will help us as we develop our mission priorities, with a more outward-focused view on how we can be involved in different ways within our community and try and make a difference to people’s lives.

Fellowship and Pastoral care

Our Pastoral care team has been focusing on how we can pastorally support our church fellowship, particularly those who are older, living on their own or lonely. We continue to respond in different ways to offer support, including:

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Relationships with the wider church

We have continued our relationships with St. Cuthbert’s church through sharing monthly worship services in two local care homes, as well as working as part of the team leading the SU group in one of the local primary schools. In addition, we have continued our relationship with Oxgangs Community Church with the intention of having a joint worship service with them in 2025.

Stewardship

As part of our regular communication with our church fellowship, we encourage everyone about the importance of supporting our church, both financially and in service. We continue to face a time of uncertainty and financial challenges, particularly acute with the cost of living and inflation impact on families. Our offering income for 2024 shows a small decrease in our giving compared with 2023, and we continue to monitor this situation regularly. In 2025 with the likely closure of our buildings for redevelopment, we are actively considering the potential impact that may have on our congregation, our sustainable income levels and the various one-off costs that may arise during the time the buildings are closed.

Financial Review

The Church’s principal source of income remains offerings, Gift Aid and other donations, which totalled £74,247, an encouraging increase of 4.6% on last year. Total income was £105,973, which included £28,443 received from the Fabric fund held on our behalf by The Church of Scotland General Trustees, in reimbursement of building and property costs, and £2,283 recovery of VAT incurred on these items. Total expenditure was £99,268 which included £27,261 in respect of our Property Development Project, and the year ended with a surplus of £6,705.

We are blessed by the continued faithful giving and support, and by a significant amount of work undertaken on a voluntary basis by so many in all aspects of our church life, and we express our grateful thanks to them all. In the current circumstances, we do face financial challenges but we consider that our finances are adequate to meet our commitments in the year ahead.

Reserves Policy

It is the Trustees’ policy to ensure that the underlying finances are secure and closely monitored. As at the year end the church held unrestricted cash funds of £174,011. Given the age of the church buildings, these reserves are not considered in any way excessive and provide

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a measure of financial security should unplanned fabric expense be incurred or a down turn in congregational giving be experienced. There are also Fabric Capital and Fabric Revenue accounts held on behalf of the Congregation by The Church of Scotland General Trustees, as shown in the Appendix, to which application can be made to finance major fabric expenditure.

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf by:

Session Clerk

3 March 2025

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St John’s Colinton Mains Church SC 015982

Independent Examiner’s Report to the Trustees of St John’s Colinton Mains Church

I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 11 to 16.

Respective responsibilities of trustees and examiner

The charity’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 charity 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) (c) 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 Charities Accounts (Scotland) Regulations 2006. 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 the course of 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. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Date: 8 March 2025

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St John’s Colinton Mains Church Receipts and Payments Account Year ended 31 December 2024

Unrestricted
Funds
2024
Receipts
Note
£
Donations
3
66278
Legacies
2000
Activities for Generating Funds
Bank & Deposit interest
Investment income
5969
74247
Rental of premises
Sale of assets
Sale of investments
Grants
1000
Receipts from General Trustees
28443
Other Receipts – VAT reclaim
2283
Insurance claim
Total Receipts
105973
Payments
4
Costs of generating funds
320
Charitable activities
71687
Other payments
27261
Total Payments
99268
Excess of Receipts over Payments for
the year before transfers
6705
Transfers
Excess of Receipts over Payments for
the year
6705		 Restricted
Funds
2024
£		 Total
Total
2024
2023
£
£
66278
66471
2000
500
5969
4012
74247
70983
1000
500
28443
44306
2283
1449
3525
105973
120763
320
320
71687
74163
27261
24047
99268
98530
6705
22233
6705
22233

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St John’s Colinton Mains

Church

Statement of Balances

At 31 December 2024

Note
Bank & Deposit Balances
Bank & deposit balances
brought forward
Movement in year:
Projects Fund transferred
Bank & deposit balances
carried forward
Investments at market
Value
Assets
Liabilities		 Unrestricted
funds
£
166626
6705
680
174011		 Restricted
funds
£
2123
(680)
1443		 Total
2024
£
168749
6705
175454		 Total
2023
£
146516
22233
168749

These accounts were approved by the Kirk Session on 3 March 2025

For and on behalf of the Kirk Session

Session Clerk Treasurer

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St John’s Colinton Mains Church Notes to the Accounts

1.Trustee Remuneration and Related Party Transactions

During the year 2024 the eceived Minister’s Travel Expenses

of £960. The church met the cost of Council Tax charges of £3738.

No trustee or person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.

2 Movements in Funds

Unrestricted
funds
General Fund
Legacy Fund
Transfer from
Restricted funds
Restricted funds
Jack White Grounds
Fund
Projects Fund
Flower Fund
Benevolent Fund
Endowment
funds
Total funds		 At
1 Jan
2024

£
127922
38704
166626
143
680
400
900
2123
168749		 Receipts
£
101958
4015
680
106653
106653		 Payments
£
99268
99268
680
680
99948		 At 31 Dec
2024
£
130612
42719
680
174011
143
400
900
1443
175454

Purposes of Restricted Funds

Jack White Grounds Fund: This is a fund to assist with the cost of upkeep of the church grounds.

Projects Fund: This fund, having served its purpose, was closed during the year and the remaining balance transferred to the General Fund.

Flower Fund: This is a fund to provide flowers for display during services of worship. Benevolent Fund: This is a fund, used at the discretion of the Minister and Kirk Session, to assist those suffering financial hardship.

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3
Analysis of Donations
WFO Scheme (non Gift Aid)
Gift Aid Donations
Tax Recovered on Gift Aid
Donations
Open Plate Offerings
Other Offerings, Donations etc
4
Analysis of Payments
Costs of generating funds
Offering envelopes
Charitable activities
Giving to Grow allocation
Presbytery dues
Fellowship
Minister’s travel
Outreach
Pulpit supply
Christian Education
Fabric repairs & maintenance
Council Tax
Heat and light
Insurance
Technical equipment
Church telecoms
Worship & copyright
Printing & postage
Other expenses

Governance costs
Independent examiner’s fees
Other payments
Property development project

 Unrestricted
Funds
2024
£
8484
38598
11853
1209
6134
66278
320
320
36183
712
1134
960
894
500
588
14571
3738
5403
2411
228
1142
1900
388
935
71687
27261
27261		 Restricted
Funds
2024
£		 Endowment
Funds
2024
£







 Total
2024
£
8484
38598

11853

1209
6134
66278

320
320
36183

712
1134
960
894
500
588
14571

3738
5403
2411
228
1142
1900
388
935
71687

27261

27261
 Total
2023
£
10200
37642
10858
1497
6274
66471
320
320
33519
587
956
960
523
360
376
19203
3655
3421
2341
3325
1117
1958
402
1460
74163
24047
24047

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5 Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' 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 £31,642 and the maximum stipend (in the fifth and subsequent years of service) £38,884.



£
6.
Collections for Third Parties
Poppy Scotland
Comfort International
Scripture Union Scotland EsTeam project
Tearfund Appeal
SASRA
Bethany Christian Trust		 2024
£
45
135
500
490
320
135
1625		 2023

135
356
500
403
1394

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APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES


CAPITAL ACCOUNT (II)
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
REVENUE ACCOUNT
Credit Balance at 31 December		 2024
£

1,526,182
1,779,820
222,461		 2023
£
1,526,182
1,684,855
183,192

Notes

Capital Account (II) above includes the balance of the proceeds of sale of the former St John’s Oxgangs church building and hall, received in July 2016, plus the net proceeds from the sale of the former manse at 17 Swanston Green Edinburgh.

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