Edlnbur8h: St John's Collnton Malns Church of Scotland AUDrrED FINANCL4L STATEMENTS for the year ended 31 December 2025 Congreytlon No: 010096
Edinburgh: St John's Collnton Malns Church of Scotland Trnsteesy Report Year ended 31 Deeember 2025 The trustees preatht their amiual reprt and fJnAn¢ial statements of Edinbur8b.. St John's Collnton Moin8 Parish Church of SLXJtland Che charityJ for the year ended 31 December 2025. The fina1a] statements hAve been prepared in accorthcc with thc accounti pjliries yrt out in nots I to th¢ accounts comply with th¢ General A&mbly Regulations for Congregational Financ4 the Charities and Trth tnvestment {Sdand) Act 2005. the Clwities Acwunts (Scotland) Regulation8 2006 (as amended) and ActA)unting aod Reporting by Charitie8: Statement of R0Mmended Practice applicable to ¢hariti¢s prepari their accounts iti acLordancc with thc Financia] Rcporting Standard applicable in the UK and Republic of Ireland (FRS 102) (¢ffeth¢ from l January 2019). Th¢ charity OPCLth in SLN)tl8nd and is registu¢d with Th¢ Swtti Cbarity ReBator. Objectlvej and A¢tlvlde8 The Church of Scotlond is Trillitsrian in doctrin4 R¢fonn¢d in tradition ond Presbyterian in polity. It exlsts to 8lorify God and to for th¢ advallent of Christ's Kingdorn throughout the world. A8 & national Church, it athiowled8¢8 a distin¢tiv¢ and duty to brin8 the ordinonees of religion to the people in every parish of Scotland throu8b a knitorial miniAty. It Coryoperatsg with other chUhe8 in variou8 ecumenical bodies in S?t]and and beyond, One of the most signifie4nt matter8 affecting our church life and mission in 2025 was r¢¢eiving th¢ final appmvals for our cburch propety developme4]L A contractor was appjinted in early surnmw and the on-sits rstOll work commcnced in Junc 2025. with a likely time frame of around one year to mPlets. The whol¢ sik is Dot Isible for the durntion of the ¢ontracL The development contrAct is fully fimded through a ¢ombination of and fabrlc fimdinB from th¢ Chur¢h of Scotland Gcnera] TrLtstee8 together with externa] grant fimding 8ecured and fi]nds raised by our own tn this peri while our buildings have been closel we have made anajwnents to hold our worship Scryi5 in a lo 8¢hool. and we ate thAnkM to St Mark's primary School for #CmM0datjn us each sdaY. We have iwA 8reatly encA)uraged by a wntinued incmse in the numbers of new people attendll¥ Worship seryic¢s in this ye8r of signific4nt chonge. We have al80 been ablc to use other local f11]ti to LX)ntinue many important Ats of our ¢hurch artiviti¢s. rnission and outreach. Whilst our buildings ere ¢uryently ¢los¢d. our churth life And witness are still a¢tiv4 and the Thee8 Re 8iv¢s nll)re infommtion on the88 Lthg ah¢ad to th¢ wmplction of thc propcrty development in 202& therc wijl be new, atlrartiv4 modem flcxibk and a¢ce88ible facilitie8 that will give u8 Breat Opltie to develop and to 0 mig8iOn prioritie& Our vision is to Grow in Love for Go4 each other aDd our ne5ghbour and we are excited by the opportiinitie8 that will brng in 2026. PTe&bytery Planmng During the year there bAS been on.going u>ntftct with the DePlot Committe4 in partIlar how we are currently pknd with our mission opporttmities and th¢ prop¢ty d¢v¢lopment. There ha& b¢en diBcu88ion around th¢ most appropriats Mission Di8tri¢t Al th¢rc 18 a strong gete that our chulrh Wld be more 8ppropriatrly placed into the Mission District ftir South West Edinburgh. We will continuc our discussions with the Dep10nellt Comnuttce to explore thcsc new opportunitic5 throu8h new conversations and building r¢lation3hips.
Edlnburgh: St John's Colinton Malns Church of Scotland Thistee8' Report (continued) Year ended 31 Deeember 2025 IYor17 apxldtscipleJhgJ Our regular Sunday morning vmr8hip 8eThiex$ conlnUe in St M8rk's primary %hool halL and th¢ praise band and singers lead the praise each w#k. Our Children's groups (Tran8fomi¢r8 and Creche) m¢¢t eath Sunday morning where they join the fwstpart of the service in the 8chool hall. then meet separately for relevant Bible storic4 r¢fiection8 and related aclivitie8. Transmission (our teena8er8' group) meets rc8uJarty on Vd Sunday W¢ nomlllly th in communion every montjs and si< w¢ hav¢ MOV out of the churc we have 8har•l ¢ommunion every 8Kmd month. Tn Holy Week we held a lmMunI0n service on Maundy Thursday ening and a Good Friday evening 8eryice. The urty morning Faster Day outdoor serYi¢¢ was held in the church grounds followed by a fellowship breakfa8L The Eastcr Day 8ervice and Celebration was h¢ld in the chwch later that morning. In th¢ first six months. we held monthty evening gatheriw which provided an opti1ty for evIng y&hip> praise, discugsion on differnrt topics and a time of frllowship. The Harvest Thanksgrving swYic¢ was held in September and the generous donations of foodstuffs enabled us to sUprt the Salvation Arniy foodbank in Gorgie the Food Cupboard run by Ox8an8S Neighbourhood C¢ntr& Both th&ge group8 provide swrt to families ill need WAthin our ¢ommunity and our Regular weekly prayer mtttings held in.p¢r8on. Th¢ thre¢ Biblc study gn)ups have &inued ts rne cithcr online or in per80n and these are open to everyone. These 8roup5 are well attendLyl and focus on Bible udy. prayer and fellowship. In the Autumn we ran Ix>th Cbristsanity F4)lored and Di8¢1pliP Explo1 courses and the nsponse VAS very positive, Earli¢r in th¢ ycar we completed The Bix )le Course, created by the Bible Society. ciJmpri8ing cight 5cssIon8 that are interactive. with sections on thhAng (with Short videosx discussion tin 8nd p¢r80nai reflcctio So¢lal andcommunity We completed a detailed Cornm1ty engagement review in 225 which has id¢Dtified Si1]ficant Opitt¢S to underntand rn0 fully th¢ widw nKds within our loca] community, the different community organisations that seek to provide supr¢ help and encouragement to the people who ]ive here. ond how the8e OrganitiOnS respond to the challengeB and opportunitic8 they fa daity. This will ¢nable us to undtt and appr¢oiat¢ MO clearty how w4 a loca] church f¢llowship• con respon¢ provide 8UPW and become more involved in those areas whcrc thcrc may be mutual intsrests and benefits. This will also help us as w¢ develop our rn110n prioriti04 with a more OUtward-fusCd view on how w¢ w b¢ involved in different ways within our cornmunity and ty and mAk¢ a diffcrcnce to people's lives. LD th¢ frst six months of the year. the Church premi8¢8 were regularly used by Scripth Union, The Cheyne Gan8, and Gamblers. Anonymous. Jn additio many youth organisations used the halls thing the wccK including BB8, Scouty Cubs, Beavers, Guides, Brownies and Rainbows. We take part in a summer Holiday Club every year in conjunctlon with Scripture Union 4nd other local churches. This attracts &18r8e number of primary school agc Ghildrcn ftir a week of fim activitics. And always with a foaL8 on God's lov¢ and w¢ for thcm. We have held wiodie men'8 bre8kfth and fellowship lutjches in 2025, and we plan to continue thc5C S1?1 ots in 2026.
Edlnburgh: St John's Collnton Mains Church of Scotland Trnstees? Report (conlinued) Year ended 31 Deeernber 2025 Aehlevements and Perfornwiee In this year of transition th our chuKh propety developmt has required our ¢hurch prtyn1 to be losed, we Imve continucd to rcspond to thc many opportunities we 8ec, a5 well as cha]l¢nF8 w¢ face. WAth the aim of wntinuingto provide a spiritual and pagthl pre8¢n¢e in our conjmunity. The Mission Steering Group Continues to meet online to C4)nsider how we can reBpnd to and develop the spiritud aspects of church life and witiMs, and identify diff¢r¢nt opportunities for the ¢hurth'8 prcJ¢nfK irA our community to 8row and 8har¢ the good new8 of the 808pel. We a180 havr a Propety Development Group that h08 been activ¢ in managing aspects of the propety development and related Matters. Our Baby & Toddler (Jrnup, "Little Steps" is an outreach initiative dejigned to meet the needs of young familie5 in our wmmunity. We want to enwuTa8e ¢aTers and young children to come along. shaTr in thc get to know each other and ourselv¢8. As we build relationship8 this provides opmmities for U8 to support young familie8 and also to intsDduL% the good news of Jesus to those with little or no church connection. Little Steps meets weekly in tsrnL time and • ha8 ar0)d 30 children registered. W¢ 4r¢ 8ratcful to All Nation8 ¢hur¢h VAJO have mad¢ thcir chwcb availabl¢ to us lo nm Little Steps durin8 the pcriod Wh our buildin88 Are do8aL Other aspects of QUIh include: Support of th¢ Llnk ts Hope 8hoebox app¢al witll fillcd 8bocboxc$ wntaining Christmas and e89ential itern8 bcing (kl1vcr to countries in Eastern Europe in limc for Christmas: Our christi appeal thi8 ye4r wa8 very well Supportel with for women and childten given to families supported by The SAlvation Arn]y, and to adult Te&idents at Cwmin8ham House. In addttion, at Christmas we rai8ed £560 for th¢ B¢thwry C¢ntrfy pthich provides emeryL ac¢oMml0 and support for th03c who would otherwise be sleeping rough in Edinbw8h. Our VoluntKrs have ltIllUtd throughout the yearto work re8ularty th¢ Stttet Pagtor teams in Edinbur8h. There has Ixen regular communication with our ¢hurth frllowship ¢ith¢r by em8il or let*r correSpondr ke4)ing everyone updated on Televant matters relatin8 to our church life and evcnts. bow we are tryin8 to reach out to our local rA)rnrnunity, and the different ways in whi¢h we can them. Ecwnenlcal rela110h wlth the wlder church W¢ bave an on.going relationship with SL Cuthbert'8 church through sharin8 monthly worthip services in two lo care I8&. as well workin8 ag ptrt of the team leading the SU group in one of th¢ lo primary schools. In addition, wc continued our latIonShip with OxgAll88 Community Church and held a joint 8wviK in 2025. We have also been ble88ed to have their local HUB facility mad¢ available to U8 for re8ular u8c for different meetings and 8atherAnBS. We continue to develop our relationship with All Nations have made their churd) available to us to run (xw Little Sty Toddler Grow).
Edinburgh: St John's Collnton Malns Church of Scotland Th18teeJ? Report (conllnued) Year ended 31 Deeember 2025 Felknvshlp andParforal core Our Pastoral Gare team foGuses how we c4n pastorally 8UPPOrt our ¢hurch frIIow8hip¥ partAcuIArty tho who are older. livin8 on their own or lonely. This is partieularly important in thi8 yw of transition for our cburch. We continue to re8pond in different ways to offer suppo¢ includin8: Regular contact throu8h phon¢ call8, Vlsits and ¢onta¢t by email or letter kwiti8 pwle up tsj datc on relevant d¢velopm¢nts and a¢tiviti¢s in thurch lifo: Offtrin8 help and supprt to those who need that help in many practical ways e.8. In sIpPing1 and in other ways: Christmas gift bag8 ¢ontsinin8 a range of differnt Christmas treats were bande41 out before Chri8tsll to the more lonely or i501ated memb¢rs of our ¢hurth f¢llovthip; Visits to peopl¢ at hom4 in care and nursing horn¢J and in hospital. Finandal Revlew Unre*rictedfv The princip8J source of ine4xne remains offerin889 gift aid and other donation8 and we continue to prornote the of standing order8 to Lmcourage reBulaT giving. Around 80% of our rngular wving is by standing order. Thc total offerings and gift aid tsx reMv¢ry incom¢ in th¢ year of £58,795 refiects a decraue from 2024 of £1.349 (22%). This partly retlects th¢ effe¢t of the m developnt and the temp)rary move out of our church buildings. ReJtrlctedffiods The major increB8e io income in 2025 compri$ £1.054.825 of gr8nt futidin8 for our development from the Church of Scotland General Th]stses. Thcrc is an equiva]cnt amount included in prop¢ty development eXditure of £l.054.825 Telating to contr8¢tor K)3ts 4nd cxt¢rnal project managernent f¢e8. In additio w¢ wcrc 8U¢C¢S8ful in raising cxternal and ngregation grant funding received in 2025 of £83.125. shown in note 3 to the financial statements, as follows: B¢Defart Trust Th¢ B¢atii¢¢ Laing Family Trust Miss EC Hendry Charitsble Trust Indlvlthllls In ow ngregatiOn 75.000 5.000 I,(0 We express our and sincere thanks to th¢s¢ grant organisation8, and individuals in our congregatio for their fllwJ¢ial support towards ow proF¢rty development. These grants will makn a si8nific8nt contribution to fulfillin8 our objective8 of developing new facilities for the benefit of our ChUh and the loca] community for y¢ar8 to ¢om¢. W¢ have a180 received a 8rant frorn the Listed Places of Worship eme for listed buildingy of 25,(1. These 8r8llt lonts will be used as funding tsward the propxrty developmenL MlyJlon Grant-North Merchuton Fwxl In 2025 we received a mission gt of £1,850 from th¢ North M¢r¢bi8ton Fund. These 8rant monies were applied in total towards our mission a¢tivilie8 during the ycar.
Edlnburgh: St John's Collnton Malns Church of Scotland Trusteej, Report (conllnued) Yar ended 31 December 2025 Future plan8 Tr propety development 18 exp1 to b¢ compltsl by sutnmer 2026. There has b¢¢D Q)nsiderable foc on the progress of the development work thrOuollt the wntract period and current proj¢¢tions indicate the projected main contractor includin8 VAT, are on budget and wiected to be around £2.4m. In Additio there are CA)nsultant and prof10n fres and th¢ fftting out costs for th¢ new buildings in totsl LX)8tin8 around £180,000. The indication8 ar4 that the total project of £2.58m remai a realistic outrme at thi8 tim¢. The rnatch fimdin8 from the Geral 18 arouDd £2Am. Th¢ T¢mainder of the fundin8 i8 from a combi[lon of extemal wt funding. ¢on8r¢gational fimdin& and the LPOW wt schcme (COrnnnd on separately in th¢ TnJst¢¢8 Reltt). In 2026. we have had a conBItional apaL in support of many of the fithng Out aspects for the redeveloped buildings and we have had a positive r¢snSe to this app] 80 far. We remain eJ)nfident thAt the d¢v¢10pllt proj¢rt thc fitting out aspccts will be completed within the fimdin8 levels available to us. We now have widor opprtimities to develop our Chh mission in 2026 and with a focw on po1¢ new partn7ng and collaborations with diffrrcnt 8roup3 in our communty, as wejl as rwhing out to our own ¢hurth Lwgation in arc48 of pasknr818UPPOrt and f¢llow8hi&K Overall funds At 31 Dettmber 2025 the charlty had Èi11201 (2024, £1.443) of tEStricted funds £169.123 (2024, £177,11 l) of unrestricted fill)ds. At the year end the chUh held totsl funds of £280.324 (204 £178,554). Rlsk Management It is the Ththes, policy to ¢nsurc that the underlying fllW1c ar¢ s¢cur¢ and closely monitored. In a year wh we bad &proputy d¢v¢lopmcnt underway. and we are ¢urr¢ndy worthipping in tern)rary school acMMOdatIO we have been very aware of the risks of & downtum in both worthip attendance and offering inrAJme. We have managed this risk by eouraging our worshippers to wntinue to attend re8ular worship* to consider using standing ordrr5 for their off¢rAll85. and in practicaj way8 e.8. offerlng lifts to seryice& We Iwv¢ bwi wtly encoura8ed by the numbern attending worship. The prI1paI risk facal this yetr was fintili98tAon of the constnn contra¢L 8UPPXted by th¢ detsiled business planning and forec88ting of both thc project costings and funding for the projecL We obtsincd Presbytery approval for th¢ d¢v¢lopm¢nt in Fcbruary 2025 and a e4)nlractor was appointed in April 2025. We ensured thal our sccurcd funding matched the projected cxlntract COS includin8 f¢¢s and fit-ouL and that ther¢ flexibility in the tender to amend or remove certain WO pa¢knges in the event that we fattd unforewen circumst8nces. We rerd our ateful thanks to the Church of Scotland General T8 for their financia] support. We monitor th¢ pmgre8$ on the Construction contract throu monthly on.site meetin85 with thc wntractor, our ¢xf¢rnal project manager and our prowty dcvclopm¢nt conven¢r. The valuation of nThsured work by the contractor is reviewed by our appointed cxternal quantity surveyor Ixforc being agreal for any pro8ress payments. AS part of this asge88m¢nL both the contra¢t contin8en¢ies ond the provisional sums in the contract are monitored as well a8 the expected progress on the contract to provide comfort on the status of the overall Contract Costs against orlginal tender. The fimding of progrw pAyments to the Contrac aye authorised for payment each Mon and fornwl requests for release of flu$ are nlade to the Church of S¢otland Genernl Trustees.
Edlnburgh: St John's Collnton Mains Parlsh Church Trn8ttts' Report (contlnued) YeAr ended 31 December 2025 Re8erves Poll¢y Thc charity trustees h&ve constdered the r¢8¢rv¢s require41 tsking into account their current and fithre liabiJitie5. and to ensure that the underlyinB finances are secure And closely morritored. It 18 the kn, pilicy to hom 8eneral reserves to ¢over a minimum of six months general expenditurn. At the yw ¢nd the Church held available funds, excluding le8acy funds, of £124.106. Fthi¢h indi$ cover to approxlilY 3.5 timcg wv¢r for norn1 exprnditur¢. The Tn ci)n9ider that the8¢ re8¢rves are not ¢onJidered in ony way e1ve and provide a measure of fi)cIal 8ecurity 8boukl Unp]ant expenditu be in¢urtrd or a down turn in tn additio there are cash reserves in restricted fund& of £85,401. mainly ari3in8 from grants received from external funders. a8 well as amounts donated by.our congregation. The purposeg of th¢se restricted funds are Specified in note 13. These funds are ring-fenced for these specific PUTposes and hte ¢XF¢¢ted to tK incurred during 2026 and 2027. There Are al80 F&bri¢ Capitsl and R¢v¢nue )ullts he]d and mana8ed by Th¢ Churth of Swtland Genornl TneeS are available to be used for capitst prOjt exnd1th on approved projc¢ts. The8e amounts are not )der the tnth, wnln)l or available to UB¢ ¢)n a day-to4ay basis. alld can only be used to finance major fabric expenditiur following application lo the (kneral Tru&tees. Accordinglyj these amounts have not been shown in our bai8nce Sheel but the book value and market value are Shown in the notc 21 to the fmancial Structure, Governance and Manggement The congregation is a re818t¢r charity, numbcr SC015982 and 1$ admin in aceordanrx with the tsrn)s of the Deed of Conrtitution (Unitary Forni) and is subject to the Acts and Regulations of the Genetal Assembly of the Church of Scotland. Mcmbera of th¢ Kirk Se53ion the cbarity trusttt8. Th¢ Ki Ses8ion Mbe[S th¢ ¢ldws of thc church and are chosen from th0 memlxrs of Ihe thurnh who are on$idcred to have the approprlats and Skills. The minister, who is a munb¢r of th¢ Kirk Session. is elected by the ngregatIOn and inducted by Presbfft. The Kirk Session lch nornmlly rn¢¢ts six times a year, and at other tirn a5 rcquirc4 is rcspongible for spiritual and tempora] affairs within the church. The tru8tces attcnd perAodic eider training in Areas relevant to their re8ponsibiliti¢s as elders. In addition, there are perAodi¢ elders. away days to ¢onsider Mission related matters.
Edlnburgh: St John's Collnton Malns Parlsh Church ThIBtee8 Report (conthued) Year ended 31 December 2025 Reference and Administrntive Infornratlon Trn8te Klrk Seulon Reverend Petsr Nelson No¢1 Rchfi8¢h Ben Rose Lesley Gallacher Lizabeth Mackie Sandy MacKenzi¢ Isabel M8rioribank8 Carol McRa¢ Audrey Woir Gordon Weir PrinclpAI offleb• ister: RÈV. Petsr Nelson Session Cle. Mr. G Wcir Prineipal and Rwered Offlee 223 OX889 RoadNorth FAinburgh EH13 9ED chlty No: SC015982 Web8it¢ hit s..IAvwwAt'ohnsc(JlintomSXo.uk IDdep¢ndent Audltorj The Grant Con8idinc Partnership Statutory Auditors & Chattered Ac¢ountat 46 High Stret Banchory AB31 SSR The Royal Bank of Swtland PLC 239 St John's Road Edinburgh EH12fAA
Edlnburgh: St John's Collnton Malns Parfsh Church TruIt Report (conthued) Year ended 31 Detemb¢r 2025 Tru•tee8' ReBpoDJlbl]Idu In RelAdDn to the FlnaDclAI StsternentB a¢th with applicAble law aDd Uillted KiDgdom Accounting Stondards (Unlt¢d Kin8dom Generally The law wli¢abl¢ kn ckArlti¢8 in S¢ollthxl ts Clmritles Thtre InV1¢Tht (S¢otW Act 2(M)5. awities Accounts (ScotloThl ) Regulati 2006 (as aD)endedl tbe R£8ulotions Alt Conwtion fmance approwd by tkn GeDuo1 A88embly of Ihe Churcll of Scotland (2() and the provisions of th¢ statsmts for each year which 8bow a tnK fkn vlew of the 8tste of affairj of the charlty o • obgem the method thd Principleb in the appli¢abl¢ CharltieB SORIh. at any dnx the fin[al F81110 of the Chazlty aDd to a)Able them to en8ur¢ that the financial 8tstem• ¢omply with the Ch•ritieJ and Trustee Illvestst (Scot) Act 200S and th¢ Charitiej Accounts (ScotlaDd) Avgembty of the Ch of Swtland (2007) and the provi8iollB of the charity's constitution. They arE al80 r•ible for 8afe8Lwdin8 th¢ a8Jet8 of th¢ ¢bty and he f<¢ taknn8 8t¢p8 for the PtiOn G Wdr. S•MbJA a•rk D*t• 4 Jun¢ 21ll6
Report of the Independent Audltors to the Trustees of Edlnburyh: St John's Collnton Malns Church of Scotland Opinion We have audited the financial statenttnts of Edinburgh.. St John's Colinton Mains Church of sland (the 'charAty) for the year ended 31 Dnber 2025 which eImprIse the Statement of Financial Activities thr Statement of Financial Position, the Statsmfflrt of Cash Flows and note8 to the finw)ciaJ statement& incIAn8 a surnmary of significant acwunting polici¢s. The financial rcwrting fram¢woTk that has been applied in their preplon is appli1¢ law and United Kin8dom AccouDtin8 Standard5 (UDit¢d tQngdom Generally In our opinion the fJnan¢ia] Statall: - 8iv¢ a true and fair view of the state of th¢ charity's affairs a8 at 31 Decmber 2025 and of its inrming resourLYS and application of resourGeS, for thc year then ended: Practic¢: and . hav¢ bKn prepared in a¢cordance with the requirements of the Charities and Trustee tnve5ttn (Seotland) A¢t 2(M)5 and R¢8ulation 8 of the Charitieg Accounts (Scotland) Re8ulatiOn8 2006. for oplnlon Wc conducted our audit in accordanc¢ with International Stsndwds on Auditing (UK) aSAs (UK)) md applithle law. Our re4X)ll8ibilities w)der those stand8rds finther described in th¢ Auditors, re8pon81j1Iti¢8 for the audit of the fjnancial 8tat¢ments tion of our TewL We ate IndeFdent of the charity in ac¢ordan¢e with the ¢thi¢al r¢quir¢ments that arc rel¢vant to our audit of the fllwici81 stat¢ments in thr UK including the FRC'S Ethical StaThdarf and we have fulfilled our other ethical T¢8ponsibilities in accordance with these requirements. We believe that the audit evidence we have obtsiDed 18 8ufficient and appropriatr to provid¢ a basis for our opinion. ConclllJloD¥ r•l8tlng to golng eoneern In auditin8 the financial statements, we have concluded that the trustees, use of the 8OiD8 con¢ern ba8]8 of acUntIng in the Preparati of the financlal statcmrnts is approprlats. Based on th¢ work wc havc Frfornie4 we have not identified any material uncKtsinties relating to events or ci)nditions thal individually or collectively• may wt si]ficAnt doubt on the chvitys ability to continue os a goin8 cA)neun for a perlod of at leart twelve monts fiDm when the fmancial 8totemeDts are authorised for i88ue. Our rrsp)nsibi]iti¢s and the respo1 ilities of the trttstees with res to 8oin8 are in the relevant gections of thii retL Other Informitlon Th¢In arc respon8ibk for the other infLyMl0n. The other infornmtion comwiges the tnforn)at included in the Annual Repo¢ other than the fll)an¢ial StAtemts And our iieport ofth¢ ]nd¢dCnt Our opinion on the fmancial statements does not ¢overthe other inforntIon an4 cxc¢pt to the extent othenvige explicitly stthl in our w¢ do not ¢xprw any fom] of conclusion there4)n. In connection wilh our audit of the fman¢Aal 8taternents. our resFM)n8ibility is to reAd the other InfornAtion in doin8 SO, &Sider ether the other information is materially inwnsistent with th¢ financial 8tAtsrnents or our knowledge obtained in the audit or otherwise Appearn to bc materially mi89t8t If we idcntify suth material in¢on8istencies or apF mat¢rial mi88tat¢ments. wc arc required to deterniine 10
Report of the Independent Audltors to the Trustees of Edlnburgh: St Johrfs Collnton Malns Church of Scotland (contlnued) ether thi5 gives rise to a nwt¢ri81 misstatemt in th¢ financial statwncnts themselves. I£ based on th¢ work we have pKrforniel we Conch¢ that th¢ 18 a matm81 rniss¢4t¢rncnt of this other 1nfornmtio W¢ Are rcquired to teport that fa¢L We have nothin8 to report in this re8ard. Matten on whleh we are wuired to ryrt by exeeption We hav¢ nothing to report in r¢spxt of th¢ following whwc th¢ Charities ArKounts (Scotland) Rcgulation8 2006 requires us to report to you if. in out opinion: . the inforni8tion given in th¢ Rert of th¢ Tru8t¢w is inwn8i8t¢nl in •ny matsriaj regrKrt with the financial statements: or . we Iwv¢ not r¢ceiv¢d all th¢ infornmtim ond cxplaDatioDs rwiire for our audit. RpOlIbIlA1• of tru•te AJ explained more fulty in the Ststement of Th$, R¢SnsIbl11tseI the trustees are respon1¢ for the reparation of the financial statcmcnts whith givc a tnK and fair vicw, and for such interna] control as th trustees d¢l¢nniD¢ is nKwary to enable the preparation of financial stalemcnts that are free from materi mi8stat¢meDL whether due to fraud or error. In preparin8 the fmancial gtstement4 tbe trustees are responsible for assessing the charitys ability to wntin as a going concen4 disc105in& as applicable, matters reknted to going ¢onccrn and using the going concern bosis of a¢vnti unl¢JJ thc trustees either intend to liquidate the charity or to rKa8¢ operation8, or have no alistic alternative but to do so. Our res81b11It¥ for the audh of the fjnanclAI •t&tements We hav¢ b appointed as auditor8 under Section 44(IXc) of the Cl)aritie8 and TTUat¢¢ Jnvestsnent (Swtland) Act 2005 and report in accordan¢¢ with the Act and relevant re8ulations made or having etTe¢t Our obj¢ctivcs are to obtsin rea8onable assurance thout whether the fitwicial 9tatcmcnts as a whole are free frorn matsrial misstatement, whether due to fraud or error. and to issue a Report ofthe Indep¢nd¢rt Auditors that includes our opinion. Rea80nabl¢ a8suranK is a higb l¢v¢l of assura¢, but is not a guarantse that an audit conducted in accordanc¢ with ISA8 IUK),will afvrnys d¢tect a rnatcrial misstatcllmt when tt exists. Mi9Statements can arise from fraud or error and th nSIdered matsri81 1£ individually or in th¢ aggrega they LX)uld reasonabty Ix wGted to 1DfjU¢n th¢ vmorniG thi3i4)n$ of users taken on the basi8 of thc The extent to vthich our proe4dures Are capable of detecting irre8ularities, includin8 fraud 18 detsiled bclow, . th¢ engag¢m¢Dt tC4m colle¢tiv¢ly had the appral¢ mpet0 ¢apabilitic8 and Skills to identify or r¢£ogni8c non-compliance with applicAbk laws and re8ulations; . we focused on specific laws and regulations wbith w¢ considered nwy have a direct matsrial ¢t on the financial stat¢ments or the oF¢ration8 of th¢ dwity. including thc Chariti¢$ Accounts (Scotland) Re8ulatiOD8 2006 and thc Charities and Trustee Jnvegtsnent (S¢ot]And) Act 2iJ)s: - idenlified laws and regulation8 were cornm]¢ated within the audit l¢am r¢8ularly and the t¢Am remained alert to instan of non-compliance throughout the audit; . obtsined from management within the organi8ation informthon About their own Idthtifieation and 45Kssmcnt of th¢ risks of itrc8ularitics: . review of the Board rninutss:
Report af the Independent Audftors to the Trustees of Edlnbur8h: St John's Collnton Malns Church of Scotland (contlnued) . rfOrn1ITr analytieal pro¢cdurcs to idcntify Mny unu8ual or uncxpt latIOn1p9 that may Ind{ rl8k8 of matsrial misstatement due to fraud: . wn8ideration of fraud risk fA¢torJ such a8 manwent override of controls; . other 8ource3. All audit engagementtram members were ert to any indications of fraud or non-compliance WAth laws Te8ulations throughout thr audiL Owin8 to the ]nhern limitation8 of on audiL there is unavoidablc risk that Some nllter1 mi98latenThts in the fmancial stat¢ments may not be detecte4 even though the audit is properly planned and wfornied in atrdance with the ISA'S (UK). Thc morc rcmoved that laws and regulations are from fmancial trangactions. thc Icss Iiknly it 18 that we would become av4ar¢ of DOnpIlancc. Auditin8 Standard8 a180 limit thc audit proth required lo identify non-compliance with lawj and gUlatIonS to enquiry of the tces, oth¢r managellt and the inspectson of re&tory ond le881 corresp. if any. may involve delibu Conce4 or llusIon. A fillthtt description of Lwr reSP)b]litieS for the audit of the financial staternents is located on the Financial R¢p)rting CouDciI'8 w¢b8ite at www.frc.o '. uklauditorsres onsibilities. Thi8 description fomu of our R¢port of the Jndependent Auditors. Otb¢r matterd Ivhlch Iv¢ ar¢ raquire41 to drea1 The priorp¢riLKt f]nancial statern to y¢ar ¢d 31st De 2024 are not audits4 a8 the charity was not legally obliged to do 80. ofonr report This report 18 madc solcly to the charity's trustccs. as a body. in accordance with Regulation 10 of thc Clwitics AcUllts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might st4t to the trustees those matters we are required lo stats to them in an auditors, rcport and for no othcr purpose. To the fidlest extent WMItt by law, we do not a• or assume responsibilty to anyone other than thc charity and th¢ clwity's tn a& a body. for our audit rt for this repo¢ or forth¢ opinions we have fornied. The l)rant Considine Parttwnbip Ststutory Auditors & charttsr Accountants Bti8ible to act on auditor in tcm]$ of S¢otion 1212 of comnI@S Act 2006. 46 Higb Strcet Banchory Aberdeen8hire AB315SR Date 4 June 2026 12
189 ]Iii- 181 rn*¥
Edlnburgh: St John's Collntoll 1 Parhh Chureh stst¢m¢Mt of Flnan¢ial Pojlllon At 31 D¢eember 2025 13.910 3.1 ij Cuh at bwk th In hv Totsl C•mDI A•xts 175.434 IW54 317214 falllnz dw wlthln N•t Cllrrent Attets CTrdhoTJ Altin8 aftern 12 51 12 In The f•nds of th• ehArlty: IA43 Tolal dmrlty hmdi 178 Gwdr a/A D 4 Jurw2026 14
Edlnburyh: St Johll's Collnton Malns Parl8h Cbureh ststement of Calh Flows Yegr ended 31 Deeember 2025 Nots 74.051 7451 736 736 5.869 5.869 705 175.454 168.749 255.374 175.454 101,770 9,805 (6J09) (12&110} 106.960 (7,469) (1.6() 74051 Cwb ID and OD dy>git 2W74 175.454 15
Edlnburyh: St John9s Co]Inton Malw PArAJh Church Notes to the Flnancial Statsments For the Year ended 31 December 2025 ATtrroRY INFORMATIOIY E41inbur8h: St John's Colinton Mains chUh is a Scottish Unincorporated Charity and is registered in scotl{L The ¢lwity'$ T¢gi8tered number and principal add89 w be found in the R(f¢rae 2nd AdmiDithon Details section of the Report of th¢ TAte¢s. l AceouDthig Polldel Thi8 is the first in lch the fjnancial gtatements 8rn re4wirnI to be prepared In aCrdanCe wtth thc regulations outlined in the basis of preparntion note below. The LWArative figuLr8 for 2024 have been restated on the same basA8. The financial statcrnts are prcscnted In pound8 sterliDg. The charity 18 a public The adjustments to prniously reported Income and EXiditur¢ Accou for 2024 fflat¢ lo the inclusion of aTed int¢re8t inc4)me of £l.S00 and the re)ItiOn of a propety insurance pryaymcnt of £1600 in the Statement of Finoncial Activiti¢s with A corresponding total d¢btor of £3.1(K) in the Statement of Finanoial Position (see note I l). The annual iDguran¢e ¢bry in 2024 has been reduccd by £1,600 and Amounts to £811 (n(Ae 4). The pri1Pa] w>untiD8 policies. wbi¢lJ have been appli1 consistentty in the current and Fecding year in d¢alin8 with items which are conyideted to the art$ are set out below. BA•18 of pr¢paratk) Th¢ fu11 8tatements have been prepared in 8e¢ordance with the Charitie8 SORP (FRS 102) 'Accounting accounts in accordancc with thc Financial Reporting Standard8 applicable in the UK and Republic of trelat (FRS102) (effective from l January 2019),, Financial Reporting Stsndard 102 'The Finaocial R¢rtIng Standard applicable in the UK and Republic of treland. and the Charities and Investrnent (kntland) Act 2005.). The financial Statem have been wepared under the histceical cost convention. Fund A¢o)untkng Funds A classified as either restrict1 funds or unrestricted fimd4 d¢fin¢d as follows. Restricted fimds are fimds subject to specific requiNnents as to th¢ir use which may bc declared by the donor or th¢ir ablty or creatsl through legal pr¢83¢& but still within the widcr objects of the UnrestrictrA funds are exwidable at the di8cretion of the tnths in fUrthff of the objects of the charity. If part8 of thc unrcstrictcd funds are earma&ed at the discretson of the trustees for a PArticutsr purp)se. they d¢si as a separate fund. This d¢8ignation an administrativc purpose only and does not l¢gaJ]y reBtrict the trustees. dis¢reiion to rtppty the fun Gokng u)n¢mJ The Tnts8 consider that there are no material Uncert¢S fiut the abilty of the ¢hrity tr continue for the foreseeAble futswe, and thavfore has adopted the 8oin8 fA)nc¢rn ba8is in preparing these fmoncial 16
Edinburgh: St Johns Collnlon MfinJ Parljh Church Notss to the Flnancfjal Statements - conthilled for the Year ended 31 December 2025 2. Accountlng Pollcles (eondnued) Rwfitlon of Ineome InLY)me is r)glS¢d the charity has entitlement to the fundsg any rfOrmanCe ¢ondition5 attach to the item{s) of income hav¢ been mel and it 18 probable that the inci)me will be rettived and the AllUllt ¢ be measured reliably. Ik•n2ted aervlcex ind faeilitieB Donated profrBsion418¢rviLY8 and donat faoiliti¢4 ar¢ rW)gnjd ao inLx)me when the Charity has control over the itm any wndition8 &ssociated with th¢ donat¢d itsm hav¢ b¢en mel the rcccipt of economic benefft fmm the use by the Charity of the it¢m is probable and that ee41nomic benefrt ¢an bc m¢asured reliably. In cordance with the Cbthtie8 SORP (FRS102) the gell1] volunteer thne of con&tion manbers is not On rec¢ipL donated professional servirxs and donated facilities are r#o8niKd on the basis of the value of the 8ift to the chtrity whi¢b 18 the amount the charlty would hAve betn willing to pay to obtain services or facilitiC5 of cquivalent cconomic bcnefit on th¢ 01 matkct; a &$POnding amount is thcn [tSn1&e ¢AdIti in the pcriod of T]pL Interert reeelyable Interest on funds held on dq)oslt is Included VAM ]vable and the anUTht can be mea8urcd lilY by the tharity; this is nornllY up)n notifieation of the interest paid or payabk by the Bank or the aiurch of Grt Inaxne Gtant income from th¢ Clwr¢h of Slland Genern] TTr or from external grant or8ani8ationg is includ when r¢¢eivabl¢ and the amount can k measured reliabty. and where Any conditions for the gt have been meL Amounts receivabl¢ from th¢ Listed Pla of Worship grant 8th¢m¢ [gnised when rCivAbk and c b¢ m¢a8ur¢d rdiably. Glft Ald Gift Aid incomc is IOnised in thc wiod rclatcd to the underlying donations to the chArity. and th the amount can be measured reliably. Rwltlon and aliocatSon of e4)endlture ExditUre is includ¢d in the Statement of Financial Activities on an a18 bas18 and is re80191 whcn there is a1¢8al or nstrUctive obli8ation to Y for expenditure. Pn)prty d¢volopment ¢xpendltur¢ Thc charity has the rigbt to occupy and for its tharitsble objects ¢¢rtain tan1*1¢ fixed alt& including the Churc14 halls and man8e, ve8ted in the Church of Scotland General TNstccs. Th¢ charity does not own these prowty 888ets. Expendittre on any property development costs, includin8 related consultants and pmfr55ional fee4 is oontra¢tually Incull and paid for by the tharity. WAth a corresponding ¢laim for grant fiY]ng of an equivalent 8mount to the Churth of Scotland GerAl Thtste¢s. Vlhilst the net impact of these financial Itansa¢tion8 i¥ £nil for thc ¢harity, the amount of the prop dcvclopment cxpcndibjrc is rccord¢d in the Statement of Financia] Activiti¢8 a8 PTopety developrnent ¢08ts within restricted funds. Any grant payments from the Churth of S¢otland G¢n¢ral Tnkn to the chArity to relmburse the charlty ftr these costs 18 recorded in the Statement of Finaticial Activitiej 08 property 17
Edlnbllrgb: St Johnls Colinton Malnj Parish Cbureh Notes to the Flnanelgl Ststements - eonthiued ror the Year ended 31 December 2025 l Accounthig Polficles (contlnued) Contrnctor retentions are rKo8nis&I on the quantified retention amounts for work done by thc wntractor, and Are included within creditors withio OD¢ year or due after on¢ year. Contractor retention amounts are incEudeA os debtor8 due by the Church of SrA>tland General Tru8t¢es en rerKivabl¢ and the amount be measured reliably. The charity hhs the ri8bt to <>cpY and uqe its oharitable objects certain tsngibl¢ fixed 88t4 including the Churd4 halls and rnan5e, veed in the Church of ScotlaDd General Ththees. No considti0ll is payable for th¢ us¢ of th¢a¢ ¢ts. Exp¢ndittwe inouned on the ryir and nUIn of the8e a55cts is char8ed rwurccs cxpcnded in the Statun¢ of Financial Activiti¢$ in thc p¢riod in which the liability ariges. Other tanglble fixed assets Incluthng fixtures. ffttings and office equlpment costing in CesS of £2.000 and baving a valuc to the charity greatsr than onc year. other than thoBe acquired for sp¢cific purposes. are yitali8cd. D)e18t]0n is provid OD a strwght-lin¢ b85]$ to wrik off the cost or initial vaIue, leJ5 rc5idual valu4 of t8n8ible fixed assets over their estimated useful live8: Flxtures, tlttings and office equlpment 5 year8 Taxatlon St Jolm's Colinton Mains Parish Church 18 r08niSeO as a charity for the puryK>8u of applicable tsxation legislation and is therefo not Subject to taxatlon on its Charitable activitieg. The charity 1$ not r¢8iSternl for VAT and resour expended therefore include 1rrecov¢k input VAT. CABh gnd ea#h equivalents Ca8h and ¢quival¢nts in¢lud¢ in band and (kpojits h¢kl at the Royal Bank of Scotland pl¢ and by th¢ Churth of Swtland Inv¢6tors' Th Debtorm Tradc and othcr dcbtors. including amounts due aftcr more than onc ye4r, are recognised at the g¢ttlcmtht amount due after any di8¢0unt offered. Prepayments are 8t&teAI at the atnount wepaid nrt of any discounts Cr¢dltor8 Creditor& in¢ludin8 any amounts after more than one year. are D)rmally Lrco8nised at their 8ett]enKnl omount after allowin8 for gny trade d]Unts Agency colltIOn1 Where the ¢hur¢h collects fimds strictly &s an inten* agent for Ihird.party th8rities, these colleclion monies treated as agency transactions. The incoming C and corresponding payouts aTr ClUded from thc church's Statcmcnt of Financial Activities as thcy do not l811rte church income or eXpdItUre. Any undi8tr11)uted bthrxs at the yeaTrend are held as a liability on the balane¢ the¢L 18
J IA- >£XI:I li. I '1 '1 111-
I li- I r49m Iii- L fdp •• li
FAllllburgh: St John's Collnton Malns Parlsb Chureh Year ellded 31 Deeernber 2025 Not fornilng PArt of the flDAn¢lAI •tatem¢nts 2025 2024 5.400 & Staff e••ts d Jllunben Tkn ar¢ no employees In ¢lth•r 2025 c¢ 20U. All ChuTrh of Scotland contribthe to the National Stipnd Fund whith bears the costs of all minlster5' stipends and employ&s contribution5 for natioll lwance1 pension 8nd housin8 and loan fim Di8ter5' Stiwds arc paid in acwrdac with th n6tional stiEKnd gcale, whl¢h Is relat&1 to yeaT5 of servi. For the year under review the milllmum stipnd was £31433 and the maximurn stlpend (in the fifth and 8ubsquentyeats) £39.856. dwin8 theyear. Duriti8 thèyearatotal of £26.451 (2024. £25.936) w41 don*4tyth¢ tswewlonlry truths. 2025 51ffj81 . deposit 44,617 83.148 169,973 41718 79.611 174.011 Clsh at bank 1.408 1.443 83.933 255.374 175.454 2024 3,150 2200 ijoo 53 J60 83.910 l>ebtoTh due Y41th1n one yMr Debbm after MOTE thall one yetr: 3.100 21
Edinburyh: St JohD?J Colinton Malns Parlsh Chur¢h Year ended 31 Deeember 2025 Notsy f(rnlng part of the flnandal llatemats 12. CT•dlloT• 2024 Acouall 53.560 38.960 Crf4Jlton- ift•rmor• thAD •n¢y•Ar 48.000 2W15 Totsl 4JJO 169.973 127J60 85.401 ioi 131Jl• 2S5074 60 N¢¢ •M¢l• At3111¢¢ 21125 169.123 111.201 Tots] 3.100 174,011 3JOO 175A54 N4t a•Mts •t31 Dee 2014 177.111 1,443 l& Volllnt4e made by volunteers who give their time and talents willingty for tho of the ChurclL The areag of ¢ongr¢g*ionai lift which rely on the contribution of voluntem are many and varied and much of the would be u[1]e to eontbw Ivere It tM)t forthe C4)mMitine shown.
Edinburyh: St John's Collnton Malns Parl8b Church Year ended 31 December 2025 Nots fornlng wt of the finanelal Jtatememts At l At 31 D¢¢ 2025 nowerFuDd (1) 300 143 143 1.164.683 11.054.f251 25 109,858 111201 1.443 43219 133.192 177.111 1.798 45,017 124.106 169.123 176.4481 Totsl 210J34 At l JnMry At31 D•e 400 143 143 680 {680) BaTholellt Fund 2.123 1,443 127,922 38.704 106.626 101958 4.515 107.473 9?68 680 133I92 43.219 97.668 680 168.749 107,473 178J54 thatmort ofthis fundwlllbeutillyed by 2027. FtowttFuod: Th1818 a to wovthle flowffs for display thrin8 wvicos of wwthlp. d¢llverto ofth¢ 23
EdlDburgh: St Johnlj Colinton Malnj Partsb Church Year ended 31 Dmber 2025 Nots• formlDg PArt of the finaneknl •la¢memts 560 117 387 135 45 135 320 1,•64 1.125 17 C•pltsJ tommltmqnts Thw¢ or¢ eStin capital ¢xYllmttill¢nts of up to £80.000 * 31 D#¢nther2025 (2024, TvlatiDg to the fitknR out Non4omtth r4tM T¢ll•f for pla of thIp. Thii reuulted ID totsi VIng& of£13J96 (2024. £13J96) in busineu rt#. 1292.155 UN155 1.526.182 1.779.820 221.461