Charity Reghtrallon No. SC016185 IScDtlandl Congr•gatlon numbw. 010136 LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 THE Ag PARTNERSHIP UMITED Chartered Accountants Abercorn School Wost Lothian EH5Z 6PZ
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND LEGAL AND ADMINISTRATNE INFORMATION Prfnclpal 0ffl¢o-bearers Rev Dr L Fraser- Minister Mrs L JaMSOn- Convenor of stewardship & Finance Mr A S¢ott- TaSurer Mf T Costl8y- Se55K)n Cle Congregatlon number 010136 Charfty numljw (Scotlandl SC016185 Contact addTe¥s Cross House Linrrthgow Wesl Lothian EH49 7AL Audltor Th8Ag Partnership mited Aber(M Sch1 Newton West Lothian EH52 6PZ Principal BankorJ Charities Aid Foundation Bank 25 Kings HIIAvenue Kings Hi West MalliNJ Kent ME194JQ
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND CONTEKrs Page Trustees, report Statement of Iru51ee5' respOnbITOS IndepeTrJ¢nl auditoV8 report 9-11 statement of finan 8ctMlfes 12 Balan sheet 13 Statement of cash Ib)ws 14 Notes lo the finan(Aal statements 15-30
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEAIBER 2025 The trustees PTe3enl their annual report 8rMJ finanL?al statements for the year ended 31 Dectmbor 2025. Thg financial stalements havo t¢en prepargj in wran wilh the accounting policies set out in note 1 to the financial slalemonts and ¢omply th Ilw tharty$ govemlng do¢umenl, the Charities and Trustee Inv¢strnent (Scolland) Act 2005. the Charilieg A¢xounl$ {ScOnd} Regulatlons 20 las amndedl and 'Acry)unllng and Reporting by Charities.. Slalemenl of Recommerbded Practi1% appIlble to ¢harilie$ weparing their accounts In accordance with the FinanrAal Reporting Standard applicablè in the UK and Republ of Ireland (FRS 1021" {effective 1 January 20191. Gov•inlng Document The Church Is administered in a(rdan wth the tswms of Ihe 09ed ofconstituti.on {Untsry Foml. Obfv¢tIV and a¢tlvlti The Church of Scotland is Trinitarian in doctrine. Reforrned n trJthon and Presbyterian in polity. It e$1$ lo glorify God and to work for thè advanc8ment of Chrisfs iQngdom throughout Ihe worfd. As a national Churth, 8cthowlédgès 8 distlnctsvè cxll and dLJty to bring tha ordinancès of ièligion to the p8ople in overy parish of Sctstjand through a territorial ministry. 11 c{P8[aleS WI other Churthgs in vaiious ecumenical bodies in Scouand and beyond. The Kirk Se53ion has a(k)pled the five Marks of Mission namdy.. To proclaim the Good News ofthe Kingdom To teach. baplise and nurture new beIver5 To respond lo human need by seNce To seek lo transform unjust StrUduS of sociaty. to thall8ng& vionCe of 8v8ry kind and pursu8 P8ac8 and ¢on¢illad To strive to $8feguaid the IntegJity of ctsatlon arKI su818in and renew fh& lrfe of th8 earth. Set of Values The followng set of Values was developed after consultation wilh al Eklers and is intended to provide Ihe framework for our behaour and attitsjdes. These Values aTe intended not onty for thè Elders, but also for all Member5 and Adherents of the Parlsh: 1. Falthful- Jèsus is at th& centr8 of all we do. discuss and seek lo achieve 2. Llst¢nlng- by listening to olh8rs we can truly rnspond lo their insights and n6&ds 3. Honesty- we tell thè truth howew in¢onvÈnient 4. Respo¢t-we will talk to each other, not atrts)ut ea( other 5. Encourag&mont- we will acknowledge and support each person's ojntribution 6. Mtsslon- we vlll focus on our wimary mi$$K)n and not be Shle-tracked by welanIng yettrivial issues.
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES. REPORT (coKfiNUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢hlov8nwnts and porfomMn¢• Overvtow of Progrnss th the esbShMent of the rwi Parlsh of knnfth9 and Avon consisting of Avonbridgo Church, LlnlllhgLIw St Michael's, knnlilhgow Sl Ninian's Craigrnaikn and Torphithen Kirk on 1 November 2024, 2025 represgnls the fr51 11 year of operation for the new Parish. Th8 0)nsolMlaknon of the various a¢ctsunts from the four individual churches into a single finanual opgration required 8 Snrant 8mounl of tlme and effort on behalf of the Finance T¢am. In the first quarter of year, dear rernits were developed for gach of th9 16 operating Teams - eight under the Worship, Mission arKt Outreach banner. charged wrlh fvrthering thg five Marks of Mission. A further eight Enabling Teams are responsible for managing the pracb'ca aspects of the parish, ensuring that the infrastructure is in plac8 to rnèet our legal and other responsibilities. Dudng the course of the year, we have developed a surt& of perf0m)8rO indicators whlch 8rÈ inteThJed to establish the extent lo whith we are delivering against th¢ fivo Marks of Mission. To proclalm th• Good News of tho Klngdom Sundoy moming wwshlp tskes place in al four churthes and an outreath servic8 also lakos pl in Strtingfi¢ld Primary &ool on SurKlays duwing school tern. It is eslimated that across all our worship sites approxlmalely 300- people attend on Sunday moming5. Most ofthe$e seNices are available online al the lime and available on the internet later. Appr0rnatety 35 churth memLw$ a1ve p9dpa16 in worshlp seNces. This ranges from reading th8 bible to taktng full seNicès. Théra is also a Sunday evenlng Onne Servi at Torphichen. a iCe-M0nthty evenlng Contem[ry serYT¢e SUprted by a worship band in Ihe thurch hall at St Michael's and a reflectlvts semce on Vvednesday al lunchtime in St Ninian's craigMl8n. St Mithael's also offer opportunlti&s lor furth8r félk)wshtp al ¢emplatiOn via a Tirne for Sttllness in the church each week: We(In$sday Prayers and the Chapter8 Book Club. Six house groups meet on various days of the week. about half onllne. and half in pèrson. Two of these were started in the past year. In addition lo these established actiwtses, a new group was laun(tsd lo prtsvide an opportunity for ladies lo Meet- Faith, Friends and Fiu which is already attra¢b"ng beiween 20.30 on a regular basis. There 1$ a monlhty aftemoon r¥I¢0 in LIng0W Care Home (usualty the second Sunday ol the monthl. Four of the Chri$1San churches in the town make up Lih9OW Churches. Fonjm whh organises annual ecumenical seNces for the Week of Prayer for Christian Unty, the Day of Prayer and for the start ofAdvenl as well as a nurnber of oth8r 8cum8nie218vents. At Easter, a joint card fTDm all the churches sending Easter Gre8tings and an Snvitation to thè seCeS for Hdy Week is ddNer&J lo each househokj in the town. To teach, baptis• and nurturn naw b•llgv•rs Each of the (ur(es within the parish prode craft-type arthbe$ for the chadrèn attending tho vartous Sunday morning servlces, primarily within the thurcthes Youth Felowship for young P¢019 In - S6 Tnttels from 7prn- 9pM on ndaY evenings in Cross Hous8. bell the group meets in Linlithgow. we are encouraging young people from across th8 parfsh to t8nd. Mtsssy Church is run in conjunclion witr St John"s Church and takes place M 8 d3t&s IhroughoLrt the year. Seedlings is our church for Tots and Toddlers, whtch mo81s on Thu momings from 10am to 11am In the rk Hall. Cross House. 1st Lit11 Girfs, Brlg8de runs on Wedne8d8ys during Sd term time in the Long¢roft H81.
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 To tsa¢h, baptl$o and nurturo new bollevers {contlnued 2nd Llnlthgow Boys, Brigade runs on Thursdays during schod temi in Cn)ss House. We have chaplalncy responsibli lty for 9 sthools within the parish 18 prim8ry sehools 8nd 1 second8ry school). The above-mentioned Primary schools are feeder primary scho(4s for Linlilhgow Academy, for which w& also have chaplaincy Tesponsibdty. The final 2 schools for which we have ch3plaincy r8sponsibilty are in Avonbridga and Standburn, whKth are feeder prirnaries for Braes High School in Falkirk - we do not have any links 8raos Hlgh S¢hool at prèsgnL Pllmary 1 Chdren in all the schools are offered a Christinglo bag at Chrfstmas contalning a naty story booklet from the Bible SocAety, aloTVJ Wth instruthn5 and the ktt to make a Chrislingla. Prfmary 5 and Primary 6 thildren are offered the opportunty lo attend our Christmas Unwrapped and Cracking Eastér workshops. Primary 7 children have been offered a copy of the Scripture UnK)n booklet, Il's Your Move, as part of their IransiUon to Secondary Schod. Most of the primary $thools attend thair local djurch for Chri$lm88, Easter and end-of-lerm semees or asSemblS. Over the last ye8r, nine new Membe Njined the by Profos81on of Farth or Certlficats of Transf8r. In 2025 w• had 7 baptisms and 12 weddings in our churc. To re¥pond to human M•d by loving sthvic• Pastoral care to thurch members is provided by Ministers, Di5tri¢A Ekler$180metlme$ a$8lsted by Disliict Visilors}- The Pastoral Care t8am provldes training and overs88ing of Pastoral Visrtors. A recent course on prepartng well for dè8th was delivered. The tèam also ov8rs88s a wdwn9ing bfyreav6menl $8rwce indudlng post fvnerd visits, bewavemènt $UPP(Mt groups and indrvidual support. Other aspects of pastoral care indude ¢Jrganisation of Home Communior, delivering floweTS and p05ie8 and $8nding out cards on varnus annerSar1es. The team also OTyani5es two 5peoal Seice3- a 8eNce ol M$mory and Thanksgiving (for bereaved people) and a Blue Christrnas seTrice. Funeral services 8r¢ provid¢d by ministers to members and non-members. Both Linlithg¢)w Churches support First Steps la charty whith helps peopk wilh addirtionsl by prOdIng facilitie5 for a comrnunity café, a rL)mmunity garden and a MmUnIty food panty- st Michael's promdes a very popular monthty Sunshine &ngalong for Memory for petwle wtth dementla and th6ir carer's. The Linlithgow chur¢hès are recognised as hamng athiwad Fair Trado statu5. 0)rtsistent with the town of Linlithgow, which has Fair Trade Town status. The church ha5 two actlve Gulld organi5ations, wilh each hawng apptoxtrvalely 50 member5. Tha church provides support to Youthspace, both financial and with represenlalrves on the Board. Sl Michael's has a Job Club group which hdps peoF4e who are finding it difficult to find employment. The Toddlers group tne81s on Tuesday arKI Friday momings during h0o1 temi ti. in the Kirk Hall. Cross House. 11 provldes a warm welu)ffle thal faMIS wtth babies prfrschool children to play and make new friends. The Jolly Babies group all¢)w5 mums wrth babies aged (k11 months to meet other mums and make some connection3. They meel in the Hall, Cross House, LAilithgow. The Fellowship tearn continue3 to supp various events with Ihe hIghght being the org8nisiThJ of the annual Festwal of Chrisknas Trees held in St. Mic*ael's with wowd¥ distributed to local charities.
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 To s¢ek to transform unjust structllr of •¢)cloty, to challpnge vlolenc• of ov•ry klnd and purnue peace and Mconciliation In 2025 th& Annll aCnIS shtrw that fhe thurch acted as an agwrt in prOdIng £33.208 to relevant local and inlem3tional third parties. Both Guilds donated fvnds to th• Nation81 Guild's loca"1 and intemational projects. We have a number of ovorsèas Workl Mission links in Kenya, Malawi. IsraellPalostNie and Japan We also support Christian Ai(l. ethical purchasing and Fail Trade,. the lo(31 food bank. dothing re purposing and support for Ukraine. We support the annual Amnesty Inlematoonal card-wriling for prisoners of conscience. We piovKJe adwce and help for youn9 people heading abr for Christian wor A churth mernber is a presentiVe on tho Torphichen Community Counal. To strlv• to safaguard tho11rtogrity of cRation and Bustaln and ron•wth• Ilts ofthe earth. A creallon seme Is usually held once a year. The churth has athieved Eco Congregation Gold stabjs. A parish wide energy group has very renIty been formed to explore way$ lo rèdu our Tbon fwlprint. Propgrty Maintsnan¢? The parish properties are rnanaged by a [[8 team represenlatives from 8ach of our 4 sit08. W6 have established a digital capabilty vla SharePLxnl where ongoing proj8Cts are tracked, together with routine maintenance schedules, ensuring that our properties Ternain safe and pleasant lo use as far a5 possible. Howevar, number of the parish propertie5 have high levels of outstanding maintenance with others suff&ring h)nlgrm degr9d8n, some ol which is reaching a uitical port The sancauary atAvonbridga church is rrenffy MothIed due to un$afo 01edrics th any rprnedlal work couple(I wtth oth91 SignTfint uthal fabrfc upgrndes. Th6 Torphi(en manse has rec£nUy und8rgone a costy but n8(ssary refuth5hTnent to ensure that Ihe property is fil lor use by a new ministw. st John's Hall at Torphichen neJ$ roofing 8nd stonework renovation. with the wndows In a very poor 8tale and needing extensive rolurt)ishmert and l or rwacefflenl. Torphi¢hen rk roquwe5 a new roof, and exlensive Intem upgrading to 8ddre$s long term w3ter ingre$$. Sl Nlnian's Craigmailen Church currently has a damp issue fhal iequires urgent attention. Cross House in Linlthgow wls oXten8i¥e renovation to addre55 damp and othèr fabr issues asg0¢iated with an historic building. st Michael's Churth has on tsrwJng damp issue that continues to drive ovewan long-term degradation of the building. Mo31 of the above issues cannDt bè resolved wtthout signfficanl extemal funding, and rf this cannot be obtained, the parish fac9s some drfficull pioperty in the short to medium tern). In the meantime, essential maintenance and compl[an sts ntillue to straln th& congragab'onal finances. Projects and Fundrdlslng Two signtficant projects have rety been o)mplÉted i.e. the renovation of the St Michael's Crown of Thoms spire {£470kl and the bwndary %Yall at St Nini8n's CraigmainI£22k}. Project 600 is lo deal wtth serious damwess, timber decay, and stonework dègrailation In Sl Mlthael's Church. Phas& 1 is esfjmated to cost £405,1 pS VAT and fundratsing is ongoing. A grant of £125,000 has been approved by Presbytery and General Trusle¢s but oui application lo HES for a Heritage Repair GTanl of £165.CQO has been rejected and wll have to be resubrnilled in June 2028. Phases 2 and 3 ara estimated to cost £500.OOJ plths VAT LKrt fuThJraising wtN have lo mpletIon of Phase 1.
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Prolects and Fundrai8lng {¢ontlnugdl A House for the Town- Cros8 House, Ph8se 1. is to address th8 $8rious problems with the external fabric and is estimated lo cost £530.1]00 plus VAT. Phase 2. extensiv& intemal r8pairs and r•furt)ishmenL renewal of the toilets, renewal of the heating and el&ics, an(1 an extension lo prDwde a lift, a kilchgn and Cafe. is estimaled to cost £3.5M. Our alcation to The National Lottery Heritage Fund ha5 recanlly besn rejected and 88 a cOnsU8nc•, furth8r discussiorns wdl be held to delemiine how best lo move fomard with this project. We commissioned a detailed reFKTrrt from consuitants tho condthon of T0h1¢hen lfjrk which Gornfimd $erious problems with the roof struclure, tre roof finishes. the ston&work, intemal finishes and WCOrk. The ngeessary remedial work is estimated to cost around £900.0. A ftrsl phase of £429.0 has b88n idonlifiod and dis¢ussions on funding options and possible grant assistance are now underway. A proposal 1$ still being considered lo make Avonbridg8 church and hau a community hub as well as a church. This project is on hold pending a decision from Presbytery on the futur8 of the building. Eslimaled Phase 1 cost of£270,OW from an origind total tmjdget of £480,000. The fvndr8ising leam continues lo work hard al seeking grydnts and loans lo ptovlde fvndlng for our prole¢ts, but thè signrfvnt costs involved are a major challenge given our cuffenl financès 8nd Increasing competib.on for grants from lurKling tr119$ wlth reduced budgets. H•alth and Safoty. Hli Safeguarding and rr and Daia PTots¢tion These teams have continued to meet the relevant Govemmenl LegislatTron and RegLJ181ions and Church Law. New area8 are ¢ontinuously Klentffied e.g. th8 recent requirement lo meet a thange in safegUardg and aa1)geMents, have been put in pla. Health and Salety and Safeguarding have hxal represgntabves in pla¢x at gath of th¢ four iocatKns ofthe church. Our h)Cal employed paid strff are as folcr•ts'. 3 permanent doaning staff laH part-bmel. Additsonal contract deaners are hired as required. 1 SecrelarylChuTc adwninistralor (P8rtTime) 1 Youth Worker (Full fime}. 1 Toddler Coordinator {Part-tllne} 1 Dire¢tor of Music {Part Timel 3 Church Organists (Part Tim8>.and 1 unpaid organist Communlcatlons A logo has en eated for thg ngw ph, replacang the vaiious logos teing used by the Indlwdual churches. A monlhty newsletter is now prOdd promding a FAatfonn for updating the members of the parish wllh the latest infomiation on events and athibes. This ciruJLated piimarily by email with 8 limtted number of copies printed for Ih¢)se wlthout a¢cess wa email. A parish magazine. Linavon Link is produced and published 2-3 times a year containing refewant arbdes on the lrfe and work ofthe church wrthin Ihe parith. Thew Is wular feedback to congregation3. hiqhfighting Ihe main issues 8gree(18tthe rt¢ Sessv)n. AdmlnistralSon and Manag¢mgnt The gnIfinI work of the part time Administrator. Session Cth 8nd 0opuUesJAsgistsnts and those mèmbèrs of Kirk Sossion wtth designated TesponTAbiffties is largety unseen but this vtt81 work keeps the whole work of Ihe churth movirvJ forward. North Mèr¢hl8ton Fund During 2025. funds receNed frorn the ChuT(* of Scotland redeswJnated North Merch1st Fund enabled us lo further davelop our mission woth in the parish. We issued a magazine ID update tho parish on progress fr>llowing the Union. We have also allocatgd £2,200 to delIr a number of missKJn inibalwe5 in 2026 induding, a PUNIC Al course, Men'5 Misslon, Sijul Space and a Church Cafo.
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 FTnancial revlew Kirk Ses3ion continues to monitor income and experrture. with detaiW anaty8is being und¢rtaken by Ihp Stewardship and Financ£ team on a monthty bS and regular rgpty1rng lo the Trustees. This is the first full year of the naw parish fouowng thè Union of four thur$ in 2024. An over811 Surplus for the year of £30,211 was athieved. compared to a surplus of £211,071 findudes £263.268 not assèt transfer on Union of Churches) In the previous year. There was an increase in our general income in re tèrn at £548,148, though this is a reduction when we compare against 2024 and the asset transfer of £183,499 in 2024. Our restricted income Is reduced to £119,971 whèn compared 8gain¥l 2024 restriced InMe of £230.911 {indudes assel transfer of £79,769). The fvndrai8ing team continu8 lo wot hard and WFth the hel) of our donors, induding our rnembgrs, th6 wider community and 9rant fundèrs. Our gongral running cost8 for 2025 indude oUr.Gn9 to GruK c4Jntribubon of £211,912 to the nalh)nal church, an increase of £54,199 on previous y8ar. Costs It) maintain and repair our bulldings. o)nsisling of 4 Churchès, 2 Hall8, 1 flat and 2 rnanses. are slgnificant. When we add slaff costs, insurance, energy SIS and tha many other C4)$ts associated with thè wnnlng of Linlithgow and Avon VaU8y. our general expenditure in 2025 was £568.838, resulting in a dafidl of £18,005 In our gen fuThJs. wo add r&%trtcted expenditure, our over311 expenditure was £640,593 Planned expenditure on our buildings, es8enlial maintena2 and dèvelopm1 ¢trsts. WBI require to ba funded. 11 is hoped thal the mberS, suprterS and fn'ends of Linlithgow and Avon ValY wll continue thelr unstinting support in tho ¢hallonging years ahead. A 2026 Stewardship ¢ampai9n is well underway. Re8ev4es poll¢y In nomial limes the Trustees. is lo to hohl r8s8rv8s 8qUIV8lenl to appr0matelY 6 rnonlhs, general expenditur8 tiicludiThJ designated centrdl funds. Qver the past years, the Twstees have managed to build up res6rvès m8 than this tsrget in anticipation of ¢xception81 expeNJiiure on Cross House whith is likely to amount a lawe seven fig¥Jre sum. The aim lo maintain the reserve8 at ry above the 6-month target. Rl$k Managmenl Wts fa¢e several challenges. Th8 av8rag8 age of our congregatKJn continuos to rn¢Jease, and ws still rety on a sm1 numb8r of extremety ggnorous donors fr)r a large percentage of our reguLgr inLX)me. The age of our members poses a risk to our income due lo the 8ad inewtabilrty of death or the fa(* that rnany membars no longèr pay enough lax to enable us Its daim Gift Ad. Another budgetary impact of an ageirbg n)embership is that TnaTry tasks now carriéd out by volunteers. may in tUre requi profession81 paid help- In¢Tng our ¢x>sls. The Finance team will (Xtrntsnue lo explore every avenue to intsm the COngregatn of our siiuation. Structure. governan¢g and management The Church Is administ8rad in ard4ncè with the terms ofthe Deed of cOnstition (Unitary Forni). Th¢ trustees who served during th6 y6ar and up lo the date of signabjre of th8 finan(aal statements are detailed al AppendrA 2. The PrincApal Off1rAÈ8[érS gre not&Y bèlow.. Rev Dr L Fraser- Minister Mrs L JaMi98(- Convenor of Stewardship & Finance MrA Scott- Treasurer Mr T C08tley- Se55ion Clerk
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND TRUSTEES. REPORT (coKfiNUED FOR THE YEAR ENDED 31 DECEMBER 2025 R#crnltm•nt and appolntmènt of tnjstees Members of the lfjrf( Session are the charity Irustees. The lQrk SessM members are the Trustee Elders of the ¢hurch and are chosen from those members of the thurch who are considered lo have the appropriate gifts and skills. On 31 December 2025 there were thirty4even elders all of whom were trustees, engaged in current service. The mlnl$ler, vtho is a memb8r of th& Kirk Sèssion, is ele¢ted by the (ngr&9811on and indudod by Presbylery. On8 Ttuslee Is also a Trustee ofYouthspa¢e and Twslees are Trustees of LlnlrtFo Parish Trtl. Organl#atlonal 8trueturo The Kirk Sesslon, chaired ty the minister, meets * kasl nine times in a cakndar year. Responsibiliti'es for aspects of the lrfe and worf< of Llnlkhgow and Avon Wley are delegaled as approwate to Kirf( Session Teams. The trustees, port was approved by the Board ofTrusteos. MrA Scott- Treasurer Truste• Mr T Cosley- Sessi Tntse Clerk Dale..
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND STATEMENT OF TRUSTEES, RESPONSIBILrriES FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees are responsible for preparing the Trustees, Report and the finan(yal statements in accordance with app4cable law and Unit8d ngdoM Acunting Standafds (United lQngdom Generally ApIe A¢untIng Practice). The law applicable lo caritie8 in So)Uand rnquires tha biJslee$ to prepare llnanoal statements for each financial year which give a true and falr VI of the slxte of affairs of the tharity and of the incomlng resources and application of resources oftho dwrity for that year. In prepadng thes6 financial slalernents, the trustees are requw8d to: - Select suitable aCUnting poliaes and then appty them o)nsistentry,' - observa the methods and prinaples in the Chariti68 SORP-, - make judg8m8nts and eslimales th81 are reasonable and pent. - statè wh8lh8r gpplicable a¢¢ounting standards have been folknved, subJg¢1 to any material departures di8closed and explained in the financi statements., and - prepare the finan(4al statements on th8 going COnM bas18 unle53 it is inapproprth to presume that the ¢harty will continue in operatKsn. The trustees are resw)nsible for keepiw sufficient aCUnting recx)rds th81 dig¢tose with reasonable aracY at any time the financial position of the charty and 8nabl8 them lo ensure that the financial statements compty wlh the Charities and Trustee Investmont IS¢olandl A(a 2005. the Charities Accounts {Scodandl Regulalions 2006 and the provisions of the Iwst deed. They are a150 responsible for safeguarding the assèts of the charlty and hence for takino reasonable steps for the prevention and detection of fraud and other irr&gularits.
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF LINUTHGOWANDAVON VALLEY CHURCH OF SCOTLAND Oplnlon We have audited the financial stateents of Linlithgow and Avon val ChuTt Df Swtland (the 'chariW for the year ended 31 December 2025 which c(Trmprise the statement of financk?l adivities, the balan¢6 sheet, the statemanl of cash flows and notes to the finanaal statements, induding sygnrficant accounting policies. The financial reporting framewodf that has been applied in their preparation is applicable law and United lQngdom Ac£ounting Standards, induding Flnanoal Repong Standard 102 7he Financial Reporting Standard applicablo in th& UK and Republ1¢ of Imland (Unitèd lfjngdom GenerallYAcptèdACXX)L1nting Pr3eUL%e). In our opinion, the financid slalements.. give a true and fair of the state of the cariVs affai as at 31 December 2Q25 and of 118 incoming resources and application of re$Jrce$, for the year then ended., have been properly prepared In acoJTdanLZ wilh Unrted +fjngdom Genefalty ApIed A¢wunting Practice,. and have been PTepared in accordance with the Charil'es and Trustee Investment {Scotland) Art 2005 and regulation 8 of the Charitigs Accounts {ScotL3nd) RegationS 2006. Bas15 for opinion We conducted our audit In accon1anc4 wfth Int¢mational Stsndard$ on Audtiing IUIQ IISAS (UK)) and applicat4e law. Our responsibililies un¢tser those stsrbdards are fvrther desuibod In the Audltorf$ msponsibilitses for thg audlt of Ihe fjnancial statements section of OLÉr report. are independent of the tharlty In a¢¢ordan¢e wtth the ethlcal requirements that are relevant lo our audit ol the financial statements in the Urt indudlng the FRC'S Ethical Standard, and we have fulfilled our oth&r ethical reSsibIlIeS in acc4JTdancé wilh these requirements. We believe that the audr¢ evidancè we hava obtwnÉd is suffioent and appropriate to prowde a basis for our opinlon. Conclusions rglating to going conGWII In auditing Ihe financxal stalemenls, we have ndude th81 the tnjstees, use Df thè gollig concèm basis of accountiThJ in the preparalion of the financaal statements is appropriats. Based on the work wa hav8 p8rform8d, w8 have tKJI identified any material uncertainties lating to events or conditions Ih8t. indimdually or (x)IlèCtily, may (2St signrficant doubt on the chity'S abilty to continue as a going concem for a period ol al least ttyelve months from when the finawal ststements are aulhorisod for issu8. Our re$ponsibllitsès and the responSilS of the trustees with resped to going Conrn are described ill the relevant sections of thls report. Othor InfOrniaOn The other infcination MprISeS the information indLHJed in the annual rewrt ofher than the financlal stslements and our audilo¢s report Iheraon. Th8 trustees are responsible lor the other InfOnatIon o)ntained within the annua1 report. Our opinirin on thè financial ststements doès not cOr th& oth&r infomation and we do not express any form of as8uran¢e conthsion thereon. Our $n51b1ty is lo read the other infom)ation and, in dtsing so, ¢onsidgr whether the other infoimalion is materialty In&S1enI with the finandal slal8ments or our knowledge obtslned in the course of the audit. or otherwise appears to be materialy misstated. Ifwe idenltfy such material inconslstencies or apparpnl malorial misstslements, we are required to determine whether this gives Tise to a material misslalement in the ffinan¢ial slalotntrnls thom1Ve5. If, based on the WO we have perfomied, we condude that there is material misstatement of this other informalK)n, wo are requireil to rep that facL We have nothing to rep(wt in this regard. Matters on which we are required to rnport by excoption We have nothing lo report in respect of the ft)Ilowng 8tterS in relab.on to which the Charities Accounts IStyJtland) RegulatnS 2008 requires us to report to you rf, in iyjr Opinn.. the infonnation given in the finanaaj statements is in(sistent in any maleriat respect with the trustees, report.. or prop8r aCCoun'n9 CordS have not been kept" or the financial statements are not in agreement with the act¥)unting rets)rds'. or we have not reIved all the irrforrnalion and explanations we requiro forour audiL
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF LINLITHGOWANDAVON VALLEYCHURCH OF SCOTLAND Respon8lbilitie8 of trustees A8 explained more fvlly in the stalemenl of trust99s' responsibililies, the trustees are responsilAe for the preparallon of the finanaal slalements and for being satisfied that th8y give 8 true arKI fair view. and foi such intèmal control a the Irusle8s detemiine 15 necessary to enaNe the preparation of financial stateMts that are fr8e from malerfal misstatement. whèther due lo fraud or error. In preparing the ffinancial statements, the trustees are responsible for assessing the charity's ability to continuè as a going Con(, disd05ing, a$ appIlb, matters related lo golng concem and using the going cOnM basis ol accx)unting unless the trustees either intand to cease operations. or have no reallstic altemative but to do so. Audltorfs re8ponslblllti•s for the audlt of the finanel•l slatem•nts We have b88n appointed a$ auditoT under se&ion 4411)l¢l of the ChaiTtres and TNstee Inv9$1tnent (Scotlandl Ad 2005 and report in acc/Jrdance Wblh th•A(a and rd¢vant regulation8 made or having effed Ihereunder. Our objèctives are lo obtain rea8onat4e assurance at#Mrt whether th8 fina0[ statements as a whole are fr@É from m8lerial rnisslalement, whèther due to fraud OT error. and lo issue an audiiorfs report that includes our opinion. Reasonable assurance is a high level of a8suranc8 but 15 not a guarantee that an audit conducted in aecordanr with ISAS (UK) will 3y8 detect a material mlsslalement when it exists. Mi5slatemon15 can ari50 from fraud or error and are considered mal8ri31 if, indivTdually or in the aggregate, they Ix)uld reasonabty be expefAed lo influen the economic dedsions of usèrs tsken on the basis of thèse ancial staternents. The extent to which our procedures 8re capable of detecaing Irregulariw, Induding fraud, 15 detailad beh)w. Irregularities, including fraud, are insianees of non-com[artt with laws and règulations. We design prdureS in line with our responsibiJiti85, outlined above. to dele6 material mlsstalements in respect of irregularities, Including fraud. Based on our understanding of the charfty and its industy. we id8ntified that the prinapal risks of nor mpliance with laws and regulation8 relat8d to= UK tax legisl0n, pensions legislalloft. employment rggul81icn, heatth and saf&ly regulation. Di5dosure Scotland I PVG requirements, anti-brib¢ry, fraud and money laundering and we considered the extent to whith non-¢ompUance might have a material effect on the financial ylalernen15. We also COfl8idered those laws and reguLati(S that have 8 direL# Thpact w the preparation of thè financial slaloments such as th8 Charities and Trustee Investment (Sco11and} Act 2005. Chartties A(rounts (Scotlandl Regu&tions 20( (a8 amondedl and th¢ charities SORP IFRS 1021. We evaluated the ITustees' and managemenfs in(*n1ives and opportunib8s for fraudulent manipulab'on of the finanoal stglemenls <(nding thè risk ofoverride of contrds) and detemiirwl that the priwpal risks were related to posting manual journal entri&s lo manipulate financial pèrforrnance. management bias throuyh judgernenls and assumptions in significant accx)unting estimates. Ajso there is the ri8k of fradunt misapprowiation of.. cash or other a$sels. Our audll procedures were deslgned to reSpd to those I1ed risks. induding non-compliance with laws and regulations fuTegularities) arml fraud that are materlal to the financi statemgnls. Our audit procedur8s Induded bul were not litniled to.. Discussing with the trustee5 and management their pol&"es and procedures regarding compliance with laws and regulations- Communicating Identffied l&¥s and regulatfons throughout tyjr engagemenl team and remalning alert lo any Indications of non00mplian ttwoughtxrt our audtr. ar Considering Ihe risk of ath by the charity whrth were (xjntrary to applicablg laws and wulatlon8, including fraud. R8Mewng forlogal fees incurred in the yaarfor indications of noNMprnCe or15liga0n. Revk?Mng minutes of trustees. meeting8 for indican$ of non-C4)mptiance or htVJ8bon. 10-
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND Our audit pio¢edures in relation lo fraud included bul were not lirnitèd to.. Making enquiiitts ol the trustees and rnanagement on whether they had knowledge of any actual, suspected or alleged fraud.. Gaining an understanding of the internal controls established to mrtigate risks related lo fraud., Discussing amongst the engagement team thè risks of fraud.. anLI Addrèssing the risks of fraud Ihiough managernenl override of conlrols by performing journal entry testing. Performing income ¢ompleteness lesling agreeing receipts lo subsequént bank lodgernenl. Reviewing bank staternenls and nominal ledger Irans8Ctions for large or unusual itèms. Performing analytical review lo idenlrfy untjsual trends and variancès. Because of the inherent limit8lions of an audit, there is a risk that we will not delect all irregularities, including those leading lo a material misstalemenl In the financial statements or non-compliance with iegulations. This risk increase5 the more that compliance with a law or regulation 15 removed from the events and transactions reflected in the financial slalements, as we will be less likely to become aware of instsnces of non-compliance. The risk is also greater regarding iiregularities occurring due lo fraud rather than error. as fraud involves Intentional concealmènt, forgery, collusion. omission or misrepresentation. The primary responsibility for the prevention and detection of irregularities including fraud rests with management. A ftjrther description of our responsibilities 15 available on the Financial Reporting Council's website al". https.'Il www.fre.org.uklauditorsresponsibilities. This description forms part of our audilorfs raport. Use ofour rnport This report is made solely to the charity's Iruslees. as a body, in accoidan¢e with Regulation 10 of thè Charities Acwunts (Scotlandl Regulations 2006. Our audit work has been undertaken so that we might stale lo the ch3rity's trustees thosè matters we are required to state lo them in an auditor's report and for no othèr purpose. To the lullesl extent perrvitted by law, we do not accept or assume responsibility to anyone olher than the charity and the charity s trustees as a body. foi our audit work, for this rèport, or for the opinion5 we have formed. Mr Grant Thomson (Senior statOry AuditOTI For and on behalf of Th8 A9 Partnership Litniled, Statutory Auditor Chartered Accountants Abercom School Newton Wesl Lolhian EH52 6PZ Date". A 3J.-¥J.202G The A9 Partnership Limited is eligible foi appointmenl as auditor of the charity by virtue of its eligibilty for appointment as auditor of a company under se¢tion 1212 of the Companies Act 2006. 11
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrnstrlet•d Retrl¢t•d funds fvnds 2025 202S Total Unrestrlctsd Rostri¢t•d funds funds 2024 2024 Total 2025 2024 Income and ondov4Tnonts from: Donations and legaaes Ch8rilablè activities Olhor trading ac(Ivtties Investm8nts Olhw income 474, 8,855 46.598 17,&J9 111,864 586,8eiJ 424.211 6,975 34.745 1 Cl,782 183.499 71,881 496.092 6,975 34,745 10,782 342,529 48,598 17,899 8,107 8,107 159,030 Total in¢om 548.148 119,971 668.119 660.212 230,911 891,123 Exp¢ndliur¢ on: Raising funds Charitable iwlies 4.638 564,2(NJ 31,451 36.089 40.304 604,504 515 438,861 17,410 224,604 17,925 $63,485 Totsl èxpenditure 71,75S 640.593 439.376 242,014 681,390 Nel gainslllo$ses} on investments 13 2,685 2.685 1,338 1.336 Net incom•llgxpgndlthrol {18,(K>5} 48216 30,211 222.174 111,103) 211,071 Transfèrs betr4een funds 160.0491 (14.553) 14,553 Ngt movgment In funds 10 (78,0541 108.265 30,211 207.621 3.450 211,071 Rgcon¢lllalh)n of funds.. Fund batances at 1 January 2025 852,196 161.826 1.014,022 644,575 158,376 802,951 Fund balan¢e$ at 31 December 2025 774,142 270,091 1.OM,233 852,1 161.826 1,014,022 The 8talement of finanry 8divibes irK4udes au gains an(1 losses reLrynised in the year. All w)come and expenditure derive from wnlinuiry arthlies. The 2024 comparative figures ropresent St. MK4)ael's Parish Churth from 1st January lo 31st October and Linlithgow and Avon Valley ChuT(* from 1st November to 31st Decembar 2024. -12-
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND BALANCE SHEEr ASAT31 DECEMBER 2025 2026 2024 Flxod ats Investments 14 243.968 244.828 Current •ets Stocks D8btors Cash al bank and in hand 15 16 3,274 22,750 784,234 19.374 823,375 844.593 810,258 Credltorn: amounts falllng du• wlthln one year 17 {44.328} (41,0641 Not ¢urrent assets 8,265 769,194 Total ass•ts s9 current Ilabilities 1,044,233 1,014,022 Net ats8ets 1,(M4.233 1.014,022 Tho funds ofth& charlty Restricted funds Unrestdcted funds 270,091 774,142 161,826 852,196 1,044,233 1,014,022 The financial $tstements w8r8 approvéd by th& trustees on ........ Mr A Scott- Treasurer Trusts• Mr T CosUey- Sossi aork 13-
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025 2026 2024 Cash flows from oporating acllvlths Cash gen¢rated from operation8 17.897 181,538 Inv88tlng actlvltie Proceeds from disposal of invg$fment$ Inveslm8nl income r¢cewed 3.545 17.699 1,718 10,782 Net Cash gonerated from Inv•stlng activiti 21.244 12.500 Ngt ca*h used In financlng aeJvitses Net Iner•a$• in cash and cash •qulvalents 39.141 194.038 Cash and cash equr¥al¢rrts al Winntng of year 784,234 590,196 Cash and cash oquivalents at •nd of yoar 823.375 784,234 14-
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policl•s Charlty Informallon Linlilhgow and Avon Valey Churth of Scotland is an unincoTporaled assoclation based in S¢DllarvJ. The princ(pal office is '. Cross House. The Cross, nIlthgOw. West Lothian. EH49 7AL 1.1 Accountlng conv•ntlon The finanaal statements hav8 been prepared in aCrdance with thé charitys govemlng docjjmenl, tha Charities and Trustee Invèstmant {Scotknd) Act 2005, the Charities Atsunts (Scollandl Regulations 2006 las arnèndedl, FRS 102 The Financial Reporting Standard applicable in the UK and Repu of Ireland. I'FRS 102'18nd th8 chareS SORP 'Accounting and Reporting by ChaTilies.' Statement of Recommended Practice applicable to ¢haTilies preparing thew accounts in accordance with the Financial Reporting Standard appli¢8bl& in the UK and Republ of IreL4nd {FRS 102}" leffec(4ve 1 January 20191. Th• Charrty is a Public Benefrt Entity as defined by FRS 102. The llnarrial ststements are prepared In starlng. whiL is the functional currenry of the charity. Monetary amounts in these finan statements are round to the rbearesl £. The financial 51alements have been prepared un¢Jw the historical cost convention, rnodifted to Indude the ravaluation of freehdd propertSes and to indude investments and certain financial instruments al fair v8lu&. Th9 principal accounlng polio8s adopted are sel out bekx¥. q.2 Going con¢ern Al the limo of approving the finanaal statements. the trustees have a réasonable expectation that the charity has adequat& sOurS to conllnu8 in operati(Inal existence for the fo8908b1e future. Thv$ th8 trustees continue lo adopt the going wn¢em basis of aco)unting in preparing the ffinanual statements. 1.3 Charitable fvnd$ Unresliicted funds are aVailaE for use at the di$uelK>n of Ihe trustees in furtherance of their (aritsble otyectives. If parts of th& unrestricted funds are earmatke(l at the discretion of the trust8e5 for a particular purpose, they are desvJnaled as a 8epar8te fund. This designatlon has an adminislraliva purpose and doe$ nol18galty restrict Ihe Irustses, discretion to 8ppty the fvnd. Restrided fijnds arg funds subjecl to Spe requir8ments as to their use which rnay be do¢lared by th8 donor or whh their authority or(¥eated through gaI pro¢esse$, but stil wthln the wdar objects of tho ¢hariiy. Endowment fund$ are subjeca to 5FfiC conditions by donors that the capital musl be maintsin8d by the charity. But the income thèrefmm is used for1he purpose definod in afxordan¢ with obS8cts of the charity. 1A In¢om• Income is recognis8d when the charity is gallY enliued to ti after any perfomancè ttjndllions have beon mel, the amounts can be measured rellay. and it is probab that income will be received. Cash donations are reujgnisod on receipt. Other donations are re(xyJnised once the chorty has been notified of the donation. unless perfomance conditions requirè deferral of the amount. Income tax rocoverable in relation to donations roceived under (>ftAid or deeds of ¢Thnant is recognised at the time of the donation. Lggacle$ are Tecognised on receipt OT othewse rf the charity has kxen notified of an impending d1811ibulion, the amownt is kncwn. and rgcoipt is expe(aed. Ir th8 amount is not kn, the legacy is treated as a contingent asset. 15-
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 A¢¢ounting pojtdes IC¢ntinuedl Donated professional se$ and donated fac41th8 are recognised as income when the thaTty has control over the item. any conditlons assooaled with the donated item hav8 bèen met, the receipt of economic benefit from thè use by the eharfty of the rfcem is probable ana that )nOmIC beneffil can be measured rellably. In accordance with the Charities SORP IFRS 102) the general volunteer time of Ihe congr8gational member81s not rewgnised. On rep¢ donated professi)41 SeNS and donated faciliti&s ar6 rècognisl tsn the basis of the value of the gift tts thè tharity 15 the arnount the charity woukl have ien wlling lo pay lo obtain services or faeilitiès of gquivalent economic benefft on the open mathet,. a corresponding aTMunl is than recognised as expenditure in the period of receipt. 1.6 Exp8ndltur• Expenditure is rec(vJnised once there is a 18gal or (xJnstwctNe oNigation to transfer economi¢ beneffll lo a Ihlrd party, it is probable that a transfer of o¢onomic benefits wiu be requir&J in settlement, and the amount of the obligation can be measured ieliabty. Ewdilure is recorded inthsive of IcOver8b1e VAT. Exp8TrJitur8 is ¢lassified ty 8(#Nity. The of each activity aro malle up of the lolal of direct costs and $harÉd costs, induding Support costs involved in Undertang each activty. Direct Costs attributable lo a single actiwty are aNOted diredy to fhal acvity. Shared costs which contribute lo more than one tIVity and support CeBls which are not attn'butable to a nle acbvity are apportioned betwggn those activities on a basls con5iStenl with thè Ltsè of iesources. Central 3taff o)sts are alki¢aled on the basi8 of time spent, and depreciatlon Charges are 3locale(I C the p)rtion of the assevs use. 1.8 Tanglblè ftxèd asets Tangible fixed assets hawng o $t grealerthan £3.(KKI and a usèful lifa of 8t lèast 3 years arè ¢apiialised and inilialLv m8asur8d 31 Cost oi Yalualron and subsequenty measured al o)st or vaatIon, nel of depreciation and any impaim)ènl losses. Daprecialkn 18 prowded on a straight-rine ba$ lo writg off the Ix)st or iniiial value over a 3 year period, in excepllonal CArGumstances, with the approval of Session, this may be extend8d on indiwdual assets lo a maximum Oftnty yeats. The charity has the right to o(tupy and use for its tharilabbe ot¥8cas (rtain tangIb fixed assets, induding.. Church buildings, Cross House..Halls arKI Manses. vested in the Church of Scotland General Tnjslees. No consideration is payatAe for the use ol Ihese assets. Ex1drtUre irrfxjrred on the repalr and mainlenan¢e ol these assets is charged as re%wt¢es expended in fhe Statement of Finanaal Actiwb8s in the perfod in which the liability arisas. 1.7 Flxed a$sot InvoslJMnts Flxed assat inv8slm8nts and investment property are inthaty moasured at transaction price incIudrng tren5adion costs, and are subsequenoy measured al fair value at each reporting date. Changes in fair value are recognbsed In net Incle}{6Xp6nd41uTej for the year. TransaGtiOF) costs are exp¢nseil as Ired. 1.8 Stock5 stocks are ststed at th& IrM8T of cx>st and estimated sdling price less costs to Complete and sell. Cost coTrmprise$ direct malorials and, where applicable, direcl labour costs and those ovethpad5 that have been incurred in bringing the st(Ks lo their present loeAtion and cx)ndthn. Items hekl for distributn at or nominal con5ideTation are measured thg lowgr of rcMeTht )St and cost. Net realisable value is the estimat8d sdlng prlce les8 all estrmated costs of txsmplgfitin and costs lo be incurred in marketing, selling and distribub"on. 1.9 C*8h and cash equlvalents Cash and ¢ash equivalents indude cash in hand, ¢JeFy)sits held al call with banks. othar short-torm liquid investments with original matvrities of thr88 months or less, and bank ov¢rdrats. B8nk overdr8fts are shown within borrowings in current habi1.&9. 16-
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 AccountSng pollcl&s {Contlnuodl 1.10 Flnan¢lal Instrumonts The charity has elected to apply the provision5 of Section 11 'Basic Flnanaal Instruments, and Section 12 'Other Fin8noal Instruments Issu&s' of FRS 102 to all of tts ffinanCI inslruments. Financlal inslrurnes are recognised in the (arrtls balan( shget 0 Iho tharfty bo¢omes party lo the contractual provisions of the instrument. Financial assets and lia1[e$ are offset. the net amounts presented in the finanaal stalemgnts, when there is a legally trnforce8ble rfghl to set off the recognised amounts and there ts an intention to séttle on a nel basis or lo realise the asset and sevje the Ilabillty slmuttaneousty- Ba$lc financlal assets Basic financ4al assets. which indude debtors and (ash and bank b818n¢$. are inillalty me88ured at transalon price induding transaction costs and a Subsequent carried al amoTtised cost using the effective interest method unless the arrangement constitutes a financAng transaction. where the transactiorn is rnea6UTed al the presonl ¥ae of the future ripts discounted at a market rale of interest Financial assets classrfied as receivable within onè year are not 3m0sed. Bagle financlal Ilabilltl&s Basic finanual liabilrbes, induding creditors and bank loan5 are intliaNy recognised at transactlon prf¢e unlass thè arrang6menl ¢onstilutes a finanang transaction, where the debt instrument 15 rneasured al the present value of the future payments dlscounled at a market rate of inter8st Finarla1 liaknlitbes dassified a5 payable wtEhin one year are not am¢Ytised. Debt instruments are subsequenty Cared al #morbsed Ly)5t, uslng the effe(1 inter&sl rat8 method. Tradé (xaditors am obligations to pay fw goods or servw that ha been acquired in the ordinary COUTse of operations from supplieis. ArrK>unts payawg ar¢ dassffied as current liabilities if payment is due within one year or less. If not, they are preserrted as nOn-JIr&nt liabilrties. Trade edItOrS are recognised initialty at transaction Pri and subsequentty measured al amortised (x)st ung the effective Interost method. Derecognltlon of financial liabilitse¥ Flnan¢ial Ilabilitles dèrecognisad when the tharitys o)ntraclual obligat(ons ewre or are di5oarged or cancelled. 1.11 Employèe bèneflts The ¢osl of any unused holiday entitternent 15 recxonised in the perfod in which the empk)yee's seNi¢es are received. Termination benefits are Teojgnised immediately 8$ an expense wh8n th8 djarity is d8monstrably clsmmittod to teminale the employment of an empk*yee OT lo provide terniinatK)n benefrt8. Payments to defined c4)nlribution rement bon8fft sthpAnes tharged as an expense as they fall due. 1.12 Retlrement boneffts Paymenls to defined contribution retirement benefit schunes are charged a$ an eynse as they fall due. 17-
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2025 accounllng estlnwt•s and judg•ments In Ihe app"¢allan oflhe Charis awunting Folii¥e5. th8 trustee5 are wuired to nwke judgements, estimates and assumptions about Ihe carwng amount ol assets and liabifities that are not readity apparent frorn olhor Sources. The &stim81ey aThJ a$ated assumptrons afe based on hSstorical 0enCe and other factors that are eon5iderod lo be rel8vanL Adual rnsults may differ from these e9timales. The estimates and underfying assufflpb'ons are reviewed ¢Jn an ongoing bas1$. Revisions to acca)un9 estimates are recognised in the period in whith the estimate is r&vised where the rewsion affects onty that p6riod, or in the poriod of thè revision and ftrture periods Whe the revision affects both current and future ptrriod8. Income from donadon6 and ga¢l¢S Unrestrfcted Restrl¢t•d funds fund¥ 2025 2026 Tolal Unr•strkt4d R•strlcted fund5 funds 2024 2024 Total 2026 2024 OfferiThJs and Donations Tax Reved on GIftd Logades Other 373,235 78, 103,958 477,193 86,470 317,037 70,855 25,344 10,975 71,468 413 388,505 71.268 25,344 10.975 21,197 21,197 474,5 111.864 586,860 424,211 71,881 496,092 Incomè from charttable activldes Unrestricted UnrestTiGted funds funds 2025 2024 Charltable activltS0$ Weddings and fun8rals 8.855 6,975 Incomo from othgr dIng actlvltie8 Unre8tri¢ted Unrestrlctad fund5 funds 2025 2024 Use of premises Visilorfs Slail 40,563 6,035 31,208 3,S37 Other trading acti¥iti8S 46,598 34.745 18-
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 In¢om• from invaslmeThts Unrestrictsd UnrnstrT¢t•d fund8 fvnds 2025 2024 Dtwdends received Dep051t interest Bank Interest 398 785 S.599 5,440 12,250 17.6S9 10,782 Other In¢omo Total unrostrl¢l Rgstrlcted funds fund 2024 2024 Tot41 funds 2025 nds 2025 2025 2024 Nel Assets transferred on Union of Churches Fundraislng for Crown of Thoms Bethany mea18 183,499 79.789 283,268 79,261 79,261 651 651 8.107 8,107 183,499 159,030 342,529 The value of Net Assets 18ken over upon the UnKJn of Chutches is in $ubtsnc* a grft in accordan the Charities SORP FRS102. Expenditure on r•l8lng funds Unfestrf¢trd Restricted fvnds lund$ 2025 2025 Totsl Unrostricted Re5trictsd funds fvnds 2024 2024 Total 2025 2024 Fundrnlsing and publlelty Visilorfs stall Life and Work Church magazine Project 600 CTOSS House Crown of Thorns 11,590) 63 2,042 11,5901 1123) 675 675 23,404 8.047 2,Q42 8.155 7,335 1.920 23,404 8,047 8,155 7,335 1,920 4,638 31.451 36.089 515 17,410 17,925 19-
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2025 Exponditure on charllablo a¢tlvlll&• Charltablg Activltlès 202S Charttsble A¢tlvtde$ 2024 DiTect costs Staff costs Givlng to GrowAllocation Presbytery Dues Ministetrs Exp¢nse$ Fabric Rèpairs & Mainlenani Council TaxAnsuran¢ Other Buildlng Costs Organ &Aud Church Offic8 Expensè5 other Expensos Crown ofThoms Cross House Pioje( 600 87,329 211,912 5.496 3,521 106,870 45,075 88.888 7,734 12,218 38,483 9,082 3,216 4,680 82,228 157,713 3,4n 2,508 80,419 25.484 38,345 le,9 33,980 203.354 16,721 604,504 663,465 Analysis by fund Unrestricted funds Restricted funds 564,200 40,304 438,861 224.e04 663,465 Suppcrt costs havo not begn separately identrfied as th8 trustees ider there is onty one chaiitable activty. Therefore support ¢osts reiale vtholjy to that athvity and have not been separety identified. 10 Net movemgnt In fund$ 2025 2024 The net movement in fiJnd$ 1$ sta1 after (aryinty{creting): Fees payabla lo the charitys auditor. - for the audil ofthe thant5 financial sL2tements - for the preparation of the anrAal statements - for payroll and Xero seryices 8,700 1,200 1,936 7,200 1.2(Ml 1,e43 11 Trustaès. R¢rnunerntion and Relatod Party Transactlons During thè year, trustees refxived reimbursemont of expenses totalling £8.341 (2024 - £4,618) whilst acting as ag8nl of the charity. These expensos did nol lee to their rc48 as trustees. One Irust•e r8(*Ned £400 for pulp(t Ydjpply se
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Trusto•9' Romunoratlon and R•lat8d Party TraThsactlons (Continuodl No truslee or r$On r8l*¢d Io 8 trle& had any pgrsonal Interest In any transaction entered into by Ihtr charity during the year. No other trustees I01¥8d any remuneration or bonefits fix the year. During the perM)d 1st January 2025 to 3151 Decembw 2025 trustees donated £46.021 During the pri pari1 1st January 2(12410 31st Oclober 2024- 69 trustees dat8d £74.315. During the pri¢y perfod 1st November 2024 to 31st DeCemr 2024- 26 INslees don81ed £4,890. There were no olher disdosable rekted party trarbSatnS during the year {2024'. none). Total mini51&r gxp¢ns¢s pald In th& yoar ww¢ £3.521 (2024: £2.508) 12 Employe88 Tho average monthly number of $My during the year was.. 2026 Number 2024 Number 10 Employment Costs 2026 2024 Wag8s and salari8$ Other pension rAsls 81,873 355 385 87,329 82.228 I Church of Scotland cgry¥ll0n$ contrlbute to the Nalional Stipend Fund which bears tha costs of all ministers, stipends and employ8r5 contribulions for natK)nal insurance. pension arKI hou8ing and loan fund. Ministers, 51ipends are paid in ac(x)rdarK8 the national slFpend 5cabe. which is related to years of service. For the year under rewew the minimum stiperKI was £33,433 and the maximum stipend (in the 5th and subsequgnt years) £39.856. Employment costs can be sp&1 as folows Youth rt(er and Earty YeaT$ rker £35,7 (2024.. £39.0911 and Other Staff Costs £51,42212024'. £43,138). Thère wefe nts employees whose annual reMUner8ttt was MO than £60,(M. 13 Garn$ and lo$wJ on Investmonts Unrestricted Unrestrlcted funds fijnds 2025 2024 Gainsllknssesl arising on- Revaluation of Investments 2,685 1.338 21
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 14 Flx•d asset Investm•nts Investment Portfollo Land Totsl Cost or valuatlon Al 1 January 2025 Valualion changes Dlsposals 33,161 2,685 (3,545) 211,867 244,828 2.685 13,5451 At 31 Dmber 2025 32,301 211,887 243,968 Carylng amount Al 31 December 2025 32.301 211,667 243,968 At 31 December 2024 33.161 211,667 244,828 Investments aTe held primatity lo promde an inveslment return for the tharity. Session Land8 of Magdalen (17.45 Ha) We ¥aed by CKD Galbraith LLP, qualrf*ed Charterèd Surveyors on 26th March 2019 at an open market value of £635,0(Xl fr)IlowirvJ the rezoning Mthin the West Lolhran Development plan in Septembw 2016 of 3.1 Ha as suitable for a housing devoloprnent. Two thirds of the proceeds on sale would due to Linlithgow Parish Trust and as such onty one thiid of the valuation has b included within the financial statements. Avonbridye Church is hdd k)caJty in the name of the Ttusleo's. The asset value in ils cuffonl State 18 £11. 15 Sto¢ks 2025 2024 Finished goods and go¢xJs for resale 1.844 3,274 16 D•btor8 2025 2024 Amounts falllng withln one yoar. GrftAid Tax Relunds Due other debtors 12,967 6.407 12,428 10.322 19,374 22,750
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMEKfs (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 17 Credltors: amounts falling due within one year 2025 2024 othertaxab'on and social securiiy Trade ueditors Other ¢redkors Aiuuals and deferred Income 474 569 19,961 23,324 547 3,432 17.149 19,938 44,328 41,064 18 Retirnrnt nefit sch•m•s 2025 2024 Deflmd contribution sch•m•s Charge to profit or loss in respect of dgfirbed 0)nlribul)n g*emes 355 Th¢ charty operates a deffned contrlbuthjn pension %heme for al qualifying empbye88. The assgls of the stheme are held s8paralety from those of Ihe charrty in an independently admini8tered nd. 19 Retstiicted lunds Thè restricted funds of the tharity comprise the unexpended balances of donatpJns and grants held on tru81 sul4ect lo spo¢ific ¢ondÈtiMs by donors as to how they may be used. At 1 January Incoming 2025 veSOUTce5 Rosour¢o• expendèd Trnn¥fors At31 Decgmbgr 2025 Cross House Proje¢t Audio Visual Equip New Ventures OtrtTeach Projec Organ Fund Kirkgale Ukraine Crown cifThorns Fund Project 6C St Ninian's Crdigmailen Funds Torphithen Fabric Development Fund Avonbridge Kenya Fund Avonbridge Fabric Fund Bethany meals 11.440 7,238 18.361 373 12.660 49.957 111,263} 31,400 81,534 7,238 18,804 373 8,545 2,248 12,0051 17,415) {1,902} (9,082} (28,084} (2.0701 1.626 31.162 5,887 56,221 25,349 84,648 3,955 73.1 (6,2731 68,793 (3,3001 {3611 851 290 161.826 119,971 171,755) 60,049 27Ql,091 -23-
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Rgstrf¢t•d fun Iconllnuodl Pr•Wiou$ year: At l January kncomlng Rgsources Transfèrs 2024 resoure expendod At31 December 2024 cro House Proje Audio Visual Equlp New Venture$ Outreach Projects Organ Fund Kirkgale Ukrain Crown of Thom5 Fund Projsd 6(K) Sl Ninian'$ Craigmwlen Funds Torphlchen Fabric Development Fund Avonbridge Konya Fund Torphichen Magina Fund 15,481 17.462 7.238 124,056) 2.553 11.440 7,238 18,3e1 373 12,660 1,902 1,626 31,182 5,887 15,365 373 (1.233) 3.752 1.883 79.261 39,317 5.887 160DI 11,9911 {2,274) 18,155) 2.010 115,839 12,000 73,( 111 705 73,066 111 1705) 15B.376 230,911 1242.014) 14.553 161,826
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 19 RtrIcted futKI Icontlnuedl Cross House Project Funds for Improvemats to Cross Hw6e Audio Visual Equipment Funds recei1 for mgjor improvemenls lo the Church and Cross House audio visual equipment New veur68 Funds rocdved for the <Thimerwnent of church actsvity in the communtty Oulread) Proio¢1s Funds rec8ived for th8 continuing work of a wide range of outreach proieets Org8n Fund Funds receNad for repair and maintenance of St Michaefs organ Crown ofThgms Fund Funts for resloratKJn of Crown ofThorns Kirkgate Ukrainè Funds raised to meet thè c$1$ of hosting a Ukranian family Project 600 Funds raised to athjress the major threats to the integrity of the ehurch ilIdIng, lddIng mplac8m8nl of roof timbers, lea&lining of gutters, instalation of naw rainwater fumiture and a naw rainwater drainage sdUtn, togelher with repaiT or p1ment of damaged stonewor Bgthany Meals Funds to pur(*ase fchjd ingredients to enable volunteer team8 to produce a hot meal for the hoMe$S Torphl¢hen and Avonbridge Funds Torphithen Fabric Development In anlKapatson of m8jorwork on the and Sl Johns Hall Torpttichen Magina Fund Funds lo support linked 0)ngation In Magina Avonbrhyge Kenya Fund Funds lo support Church work in Magina Re8tsicted Funds for Sl Nlnian's crawjm1en is made up ofthe fclIng". Fabr Fund £0 Benevolent Fund £978 Sunday Schojl Fund £1,294 Cholr Fund £1,303 Floww Fund £380 Sound System Fun(1 £0 Totsl £3.955
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Unrostrktgd lund8 The unrestricted funds of tha thartty comprise the unexpended balan¢g$ of donation8 and grants which ara not Subject lo speaflc nditionS by donor3 and granlors as to how Ihey may be used. These includ8 designated funds wh1(* have been set ade oui Df unrnstrled funds by the trustees lor spedffc purposfrs. At 1 January 2025 In¢¢>mlng Resources rnsources expended Trdnsfgrs Gains and losses At31 Decomr 2025 St Michael'3 Fabric Fund Sl NI18,8 Ciaigmailen Fabric Fund Torphiehen + Avonbridge Fabric Fund Ukraine Designated Funds Sl Mithael's Guild St Nini4n's Craigmailen Guild Par6nt & Toddler Torphichen Youth Club + TACO Fund Outreach Fund Reserve Fund General fund 116,335 2,024 118.35g (20.7241 20,365 16,908 {3.30)) 16,180 12.460 11,294) 15,818 4,017 {374) (349) 4,329 1.852 {1,380} 2,318 9.514 7,018 (2.853) 13,879 1,469 6.690 220,000 354.939 1610} 220,0 433,014 518,795 (541.6031 (56,4001 1,133 852,196 $48,148 1568,8381 le.049) 2,6B5 774,142
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 UnroStrIct fund• Iconfjnuedl PreoU8 year. At 1 J*nuary 2024 In¢omlng R•souY¢os resource8 expended Transf•r¥ Galns and At31 108$08 December 2024 St Mi¢hael's Fabric Fund Sl Ninian's Craigmailen Fabric Fund Torphichen + Avonbrhlge Fabrio Fund Ukraine Designated Funds St Mi¢hael's Guild St Ninian's Craigmaden Guikl Parènt & Toddler Tory)hlchen Youth Club + TACO Fund General Fund Regerye Fund 127,373 112.000) 116.335 39,165 39,809 20.7 (3.6 37 16,908 (205) 12,460 3.331 (792) (2,5351 1,035 {114) 1,852 5.626 5293 (1.405) 9,514 1,469 433.014 220,000 308,009 195,871 581.459 {433.164) (24.14n 24.129 857 644,575 e60,212 (439.376) (14.5531 1.338 852,196 -27-
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 20 Unrostrlcted funds Icontlnuodl Dè4lgnated Fund8 Funds set aside for purposes Fabric Fund Funds set aside for nrolIne upkeep of the chur¢h&s buildings Ukraino Fund Funds set aside lo Support Ukrainian famaS Irving in Llnlilhgow Guild Linlithww and Avon VaThey Churth of ScoUand- Sl Mithael's Guld nlithgow and AvDn Valley Churcth of Scoland Sl Ninlan's Craiqmailen Guild Parent & TOddr The Parent & Ter Gioup who meot tsyo momingg a week in Crosg Fh)us• Torphichen Youth Fund and Taco Fund Funds foryoulh Club use and Orcheslra Outreach (North Merthiston Fund) Funds for rn$10n pu>se5 to develop work in the parish andlor lo highlight the wijrk of the thur¢h in the loca communities G•noral Funds G•ner81 Fund utine irKcffl8 anil expenditure of Iho year. The balance is transferred to r&s8Nès Resorvg Fund The acmUlat)n of w¢Y years, SUTpluses p$ any exceptional Income 21 Anaty¥l$ of net a¥sets b•lw•gn funds UnstriCted funds 2025 $tri¢ted funds 2025 TfAal 202S At 31 Decfjmbgr 2026: Investments Current a&8etslOiabaities) 243,968 530.174 243,%8 800,265 270,091 774,142 270.091 1.044,233 Unrnstrictsd R•$tricted funds funds 2024 2024 Total 2024 At 31 Doenber 2024: Investments Current assetsllllabilities) 244.828 607,368 244,828 769,194 181,826 852.1 161.826 1,014,022
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 22 0ratIng lease commltments The operating leas85 represent leases of printers from thwd partle8. Tha leasos are negotiated over lemis of S y8ars and r8ntals ara fLxed. At the reporting end date the charity had outst8fKling commthents for future minimuffl1oaso paymonts undor nonwcancellable operat'ng ases. whth fall due as foll)ws: 202S 2024 hin one year Between two aThJ five years 1,749 5.247 1.749 6.996 6,99S 8,745 23 Volunte•rn In commw with all congregalions of Ihe Church of Sc>Jrfand, the congregation benefits from the contribution madg by volunle¢rs who give their time and talents wllingty for the beneff( of the Church. The areas of Gongregalional lrfe which rely on the Contribution of volunteers are many and varied and much of the activity would be unable lo ¢onUnue were li not for the commiknenl shown. Ca$h gorat¢d IT operatlons 2025 2024 Surplus for the year 30,211 211,071 Adjuslments for.. Investrnent income recognised in statement of financ4al aovilies Fair value gains and losses on investments Investrn8nts acquired via tharity ty)mlxnaltons (17,6991 12,6851 110,7821 {1,3381 123,5931 Movements in working cai%lal.' Dtscieaselllnueasel in $lo¢ks DeCaSe}(lnCr8aS•I In debtors In¢rfjasg in ¢reditors 1,430 3,377 (3,2741 14,5791 14,033 Cash gonerated from operntions 17,897 181,53B 25 Analy818 of ehang8s In nèt funts The charity had no mater1 debt during the y&ar.
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS (COrINuED) FOR THE YEAR ENDED 31 DECEMBER 2025 26 Co119¢tlons for Thlrd Parties Wh•rn Church h Actlnq as Agent 2025 2024 Bethany Trust Crossroach Ergne Hospitsl Sl. Michad's Guild Sl. Ninian's craigmall GuHd Youlhspace Mulanle Presbyt$ry Souper Sunday Wesl Lolhian FOCKI Bank DEC Turkey I Syria Earthquak6 Chogoria AheIrn8rs Scotjand Embrace tha Mitklle East Combat Slrass Boys Bridge CHAS COS Magina fiJnd$- Torphichen COS Kenya funds- Avonbridgl) Llnlilhgow Day Caro Falkirk Food 8ank WalerAid River Kids Llnlilhgow Link Breast Canr Now Cancer Researth UK Sl John of Jerusalem DEC- middle East appeal 451 1.015 416 5.1 391 1,127 1.368 190 865 1.134 314 220 415 416 679 391 261 580 705 111 146 2.169 4.200 4.21X) 1,837 835 385 242 16.074 30,462 The ¢hurth promdad support for Youthspace Ifomierfy known as LYPP) f(K many years from rts general fund8, a member of the Kfrk SessKJn a membèr of the Youlhspace Board of Tnle$. In more recent years the IInancial support has been promded by a number of meAnbers of the thurch by way of restricted glving Mrilh the church acting #s agent
LINLITHGOWAND AVON VALLEY CHURCH OF SCOTLAND DETAILED STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31 DECEMBER 2025 APPENDIX 1 2025 2024 LlnAvon At Ut)lon 01111124 1625 2024 2023 2022 Membernhlp on 1 January 1630 1203 1190 1220 New Mgmber5'. By Profe85ion of Faith 10 19 By Transfer 12 10 By Resolution of lQrk Se$slon Re4oingd Total New Members 11 Leaver8.' D8sed 24 19 36 Disjoined Total Leavèrs 20 37 Nel gain {+> N h)ss (-) (43) 13 (301 Membèrdhlp on 31 Do¢gmber 1687 1630 1202 1203 1190 31110124 lith ow and Avon The Congregation of Sl. Mi¢haefs Parish Churd) of &nlland. Linthgrm, the congr8gation of St. Nlan.$ Craigmailen Parish Churd) r)f Scodand. nIrthg(yrt, the congregallon ofTorphithgn Parish Church of Seouand and the congregation ofAvonbrty Parish Church of Scottand joined in a Union effective 1 November 2024. The congre9alion sts15 recorded above in C¥)Mn A refigGI the union of four churches. Th6 data 1 J8nuary 2019 to 31 Odober 2024 refiecis Sl MiL*ael's membershlp {Ihe taInl charty registration number SC016185). 31
LINLITHGOW AND AVON VALLEY CHURCH OF SCOTLAND DETAILED STATE'MENT OF FINANCIAL ACTIVITIES FOR THF. YEAR ENDED 31 DECEMBFR 2025 APPENDIX 2 Trustee List Allatt, Jill Ireadmitted 31.12.25) Birrell, Elma ,McDonald, Nan iller, Aan Brown, Tom Miller. Aison Cameron. J Roderick Murray, Alison Chapm3n. Patricia Costley, Tom Musgrave, lan Musgrave, Sheila Coyle, Ivan Needham, John Coyle, Jacquelinè Cude, TrY (re8igne(131.0126) Duncan, Innes Preston, Gregor Ratclfft, Phil Reid, John Fowell, lan RL.$5ell. Peter Henderson, Margaret Jamieson, Linda ScotL Allan Stephen, Heather Johnston. Margaret Stewar( Elaine Johnstone, Rosina Thom50n, Ken Lighlbody, Brian Watson, Robin (resigned 31.05 25) lthile. James MacKenzie. Kenneth MacRae, William Ison, Ashley Young, Sarah Marshall, Ste'phen Rev Dr L Fraser APPENDIX 3 Consolidated Fabric Fund Consolidalod Fabrtc Fuiids a,"e fund> uf the Ger.eral Trustees and not the local congregation but recognising tl)at they can be made <V<iilable to th(J lo1 congwatiun, they are shown as an Appendix lo the congregation's accc4Jnts. C¥on*.olidated Fabric Fund balances as al 31 December 2025 and Linlithgow and Avon Valley notecl as haviiig the following.. Revenue Account. £482.91 Temporary: £382.579.90 32