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 C*he charityJ for the year ended 31 December 2025. The fina￿1a] 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
{S￿dand) Act 2005. the Clwities Acwunts (Scotland) Regulation8 2006 (as amended) and ActA)unting aod
Reporting by Charitie8: Statement of R￿0Mmended 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 ReB￿ator.
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¢ adva￿￿llent 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 chU￿he8 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
r￿st￿Oll work commcnced in Junc 2025. with a likely time frame of around one year to ￿mPlets. The
whol¢ sik is Dot I￿sible 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 Scryi￿5
in a lo￿ 8¢hool. and we ate thAnkM to St Mark's primary School for #C￿mM0datjn￿ us each s￿daY. 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 f￿11]ti￿ to LX)ntinue
many important A￿￿ts 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 Th￿ee8 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 Opl￿tie￿ 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 DePlo￿t Committe4 in partI￿lar 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 get￿e that our chulrh W￿ld be more
8ppropriatrly placed into the Mission District ftir South West Edinburgh. We will continuc our discussions
with the Dep10￿nellt 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
IYor1￿7 apxldtscipleJhgJ
Our regular Sunday morning vmr8hip 8eThiex$ conl￿nUe 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 l￿mMunI0n 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 op￿ti￿1ty for ev￿Ing
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 sUp￿rt 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¢1pl￿iP Explo￿1
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 th￿hAng (with Short videosx discussion tin￿ 8nd p¢r80nai reflcctio
So¢lal andcommunity
We completed a detailed Cornm￿1ty engagement review in 2￿25 which has id¢Dtified Si￿1]ficant
Op￿itt¢S to underntand rn0￿ fully th¢ widw nKds within our loca] community, the different community
organisations that seek to provide sup￿r¢ help and encouragement to the people who ]ive here. ond how
the8e Organi￿tiOnS 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 rn1￿10n prioriti04 with a more OUtward-f￿usCd 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 S￿1?1
o￿ts 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 developm￿t 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 QUI￿￿h 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¢oMm￿l0￿ 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 correSpond￿r
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 rela110￿h￿ wlth the wlder church
W¢ bave an on.going relationship with SL Cuthbert'8 church through sharin8 monthly worthip services in
two lo￿ care I￿8&. 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 sI￿pPing1
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 developn￿t 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 eX￿diture 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 ChU￿h 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 ￿lo￿nts will be used as funding tsward the propxrty developmenL
MlyJlon Grant-North Merchuton Fwxl
In 2025 we received a mission g￿t 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 exp￿1 to b¢ compltsl by sutnmer 2026. There has b¢¢D Q)nsiderable foc
on the progress of the development work thrOu￿ollt 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 prof￿10n￿ 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 G￿eral 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 (COrnn￿n￿d on
separately in th¢ TnJst¢¢8 Rel￿tt). In 2026. we have had a con￿BItional ap￿aL in support of many of the
fithng Out aspects for the redeveloped buildings and we have had a positive r¢s￿nSe to this app￿] 80 far.
We remain eJ)nfident thAt the d¢v¢10pll￿t proj¢rt thc fitting out aspccts will be completed within the
fimdin8 levels available to us.
We now have widor opprtimities to develop our Ch￿￿h mission in 2026 and with a focw on
po￿￿1¢ new partn￿7ng 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 chU￿h 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
ac￿MMOdatIO￿ we have been very aware of the risks of & downtum in both worthip attendance and offering
inrAJme. We have managed this risk by e￿ouraging 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 prI￿1paI risk ￿ facal this yetr was fintili98tAon of the constn￿n 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 re￿rd our ￿ateful thanks to the Church of Scotland General T￿￿8 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 approxli￿lY 3.5 timcg wv¢r for
norn￿1 exprnditur¢. The Tn￿ ci)n9ider that the8¢ re8¢rves are not ¢onJidered in ony way ￿e￿1ve 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
Tn￿eeS are available to be used for capitst prOj￿t ex￿nd1th 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 M￿be[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 offle￿b￿•
ister: RÈV. Petsr Nelson
Session Cle￿. Mr. G Wcir
Prineipal and Rwered Offlee
223 OX8￿89 RoadNorth
FAinburgh
EH13 9ED
ch￿lty No: SC015982
Web8it¢
hit s..IAvwwAt'ohnsc(Jlintom￿SXo.uk
IDdep¢ndent Audltorj
The Grant Con8idinc Partnership
Statutory Auditors & Chattered Ac¢ountat
46 High Stre*t
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 Th*tre InV￿1￿¢Tht (S¢otW Act 2(M)5.
awities Accounts (ScotloThl ) Regulati￿ 2006 (as aD)endedl tbe R£8ulotions A￿lt Conwtion
fmance approwd by tkn GeDuo1 A88embly of Ihe Churcll of Scotland (2(￿) and the provisions of th¢
statsm￿ts 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 F￿81110￿ of the Chazlty aDd to a)Able them to en8ur¢ that the financial 8tstem•
¢omply with the Ch•ritieJ and Trustee Illvests￿t (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¢ ¢b￿ty and he￿ f<¢ taknn8 8t¢p8 for the P￿￿tiOn
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 s￿land (the
'charAty) for the year ended 31 D￿nber 2025 which e￿ImprIse the Statement of Financial Activities thr
Statement of Financial Position, the Statsmfflrt of Cash Flows and note8 to the finw)ciaJ statement& incI￿An8
a surnmary of significant acwunting polici¢s. The financial rcwrting fram¢woTk that has been applied in
their prep￿lon is appli￿1¢ 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 Dec*mber 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,
re8pon81￿j1Iti¢8 for the audit of the fjnancial 8tat¢ments ￿tion of our TewL We ate IndeF￿dent 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
ac￿UntIng in the Preparati￿ of the financlal statcmrnts is approprlats.
Based on th¢ work wc havc F*rfornie4 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 respo￿￿1 ilities of the trttstees with res￿￿ to 8oin8 are in the
relevant gections of thii re￿tL
Other Informitlon
Th¢In￿ arc respon8ibk for the other infLyM￿l0n. The other infornmtion comwiges the tnforn)at
included in the Annual Repo¢ other than the fll)an¢ial StAtem￿ts And our iieport ofth¢ ]nd¢￿dCnt
Our opinion on the fmancial statements does not ¢overthe other inforn￿tIon 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 misstatem￿t 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 ry￿rt 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¢ Re￿rt 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.
R￿pO￿lIbIl￿A1• of tru•te
AJ explained more fulty in the Ststement of Th￿$, R¢S￿nsIbl11tseI the trustees are respon￿￿1¢ for the
reparation of the financial statcmcnts whith givc a tnK and fair vicw, and for such interna] control as th
trustees d¢l¢nniD¢ is nKwary to enable the preparation of financial stalemcnts that are free from materi
mi8stat¢meDL whether due to fraud or error.
In preparin8 the fmancial gtstement4 tbe trustees are responsible for assessing the charitys ability to wntin
as a going concen4 disc105in& as applicable, matters reknted to going ¢onccrn and using the going concern
bosis of a¢￿vnti￿ unl¢JJ thc trustees either intend to liquidate the charity or to rKa8¢ operation8, or have no
alistic alternative but to do so.
Our res￿￿81b11It￿¥ for the audh of the fjnanclAI •t&tements
We hav¢ b￿ appointed as auditor8 under Section 44(IXc) of the Cl)aritie8 and TTUat¢¢ Jnvestsnent
(Swtland) Act 2005 and report in accordan¢¢ with the Act and relevant re8ulations made or having etTe¢t
Our obj¢ctivcs are to obtsin rea8onable assurance thout whether the fitwicial 9tatcmcnts as a whole are free
frorn matsrial misstatement, whether due to fraud or error. and to issue a Report ofthe Indep¢nd¢rt Auditors
that includes our opinion. Rea80nabl¢ a8suranK is a higb l¢v¢l of assura￿¢, but is not a guarantse that an
audit conducted in accordanc¢ with ISA8 IUK),will afvrnys d¢tect a rnatcrial misstatcllmt when tt exists.
Mi9Statements can arise from fraud or error and th ￿nSIdered matsri81 1£ individually or in th¢ aggrega
they LX)uld reasonabty Ix wGted to 1DfjU¢n￿ th¢ vmorniG thi3i4)n$ 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 appr￿al¢ ￿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 uncxp￿t￿ ￿latIOn￿1p9 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
at￿rdance 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 DOn￿pIlancc. Auditin8 Standard8 a180 limit thc audit
proth required lo identify non-compliance with lawj and ￿gUlatIonS to enquiry of the t￿￿ces, oth¢r
manag￿￿ellt 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 Ac￿Ullts (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 com￿nI@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
74￿51
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 chU￿h is a Scottish Unincorporated Charity and is registered
in scotl￿{L The ¢lwity'$ T¢gi8tered number and principal add￿89 w be found in the R(f¢ra￿e
2nd AdmiDithon Details section of the Report of th¢ TA￿te¢s.
l AceouDthig Polldel
Thi8 is the first in ￿lch the fjnancial gtatements 8rn re4wirnI to be prepared In aC￿rdanCe wtth thc
regulations outlined in the basis of preparntion note below. The L￿WArative figuLr8 for 2024 have been
restated on the same basA8. The financial statcrn￿ts are prcscnted In pound8 sterliDg. The charity 18 a public
The adjustments to prniously reported Income and EX￿iditur¢ Accou￿ for 2024 fflat¢ lo the inclusion of
a￿T￿ed 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 pri￿1Pa] w>untiD8 policies. wbi¢lJ have been appli￿1 consistentty in the current and Fecding year in
d¢alin8 with items which are conyideted to the ar￿￿t$ are set out below.
BA•18 of pr¢paratk)
Th¢ fu￿￿1￿1 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 restrict￿1 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 a￿b￿lty 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 fi￿ut 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 John*s Collnlon M*finJ 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￿)g￿lS¢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 All￿Ullt ¢
be measured reliably.
Ik•n2ted aervlcex ind faeilitieB
Donated profrBsion418¢rviLY8 and donat￿ faoiliti¢4 ar¢ rW)gnj￿d 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 gell￿1] 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¢ 0￿1 matkct; a &￿￿$POnding amount is thcn [t￿Sn1&e￿
¢A￿dIti￿ in the pcriod of T￿￿]pL
Interert reeelyable
Interest on funds held on dq)oslt is Included VAM ￿￿]vable and the an￿UTht can be mea8urcd ￿li￿lY by the
tharity; this is norn￿llY up)n notifieation of the interest paid or payabk by the Bank or the aiurch of
Gr￿t Inaxne
Gtant income from th¢ Clwr¢h of S￿lland 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 g￿t have been
meL
Amounts receivabl¢ from th¢ Listed Pla￿ of Worship grant 8th¢m¢ [￿gnised when r￿CivAbk and c
b¢ m¢a8ur¢d rdiably.
Glft Ald
Gift Aid incomc is I￿O￿nised 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
Ex￿ditUre is includ¢d in the Statement of Financial Activities on an a￿18 bas18 and is re￿8019￿1 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 tan￿1*1¢ fixed al￿t& 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 G￿erAl 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 <>c￿pY and uqe its oharitable objects certain tsngibl¢ fixed 88*t4 including
the Churd4 halls and rnan5e, ve*ed in the Church of ScotlaDd General Ththees. No consid￿￿ti0ll 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 r￿08niSeO 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 coll￿tIOn1
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 C￿lUded from
thc church's Statcmcnt of Financial Activities as thcy do not l￿811￿rte church income or eXp￿dItUre. 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 ￿r49￿m
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￿ l￿wance1 pension 8nd housin8 and loan fim
Di8ter5' Stiwds arc paid in acwrda￿c 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 J*nMry
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 D￿mber 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 r*t#.
1292.155
UN155
1.526.182
1.779.820
221.461