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2025-12-31-accounts

rustees
TheRevdRobinEHillLLBBDPhD AbigailMorison
Douglas Clarke David Munro
JuneCondie SheenaMunro
JamesCouper BlythePeart
FrancesCunningham John Reeks
RobinCuthbertson JamesReilly
DerekEaston KerryReilly
BethElliott TomShearer
AndrewFerguson Charles Simpson
PatHardy GordonSrnillie
PeterHelmn Ros Stewart
SheilaJamieson StephenWelch
BruceLewis Michael Wood(until13January2025)
Jennif-erLucietti PeterWood
HamishMcGregor(until19February2025) DavidWyllie
ChristineMcVey

Statement of FinancialActivities
Unrestrictcd Rcstrictcd Total Unrestricted Restrictcd Total
Funds Funds Funds Funds Funds Frrnds
YearEnded31December2025 Note 2025 2025 2025 202,1 2021 202,1
f f f f. f f
Income and endowmentsfrom:
Donalionsand legacies l 15,421 j,0.+5 78,466 '74)qq 3.0,15 77,344
CharitahleacliYities 2 I,988 1,000 2,988 4,608 4,608
Othertrading activities
In\estments
)
1
8,611
l itl
203 8,611
3,536
6,761 6,767
Totalincome Rqlrl .+.248 93,601
Erpenditureon: 5
llaisinglunds )71 171 17t 171
Charitable acli\,ities 86,23 9 1tiJ 89,593 90,204 3,440 93,644
Total expenditure 86,41 0 3,354 89,764 90.3 75 3,440 93,815
Net income/(expenditure)before
gains andlosses oninvestments 2,943 894 3,837 (1,l54) (le5) (1,s49)
Ne1gains on investments 9 s,643 5,6.13 5,i93 5,193
Net income 8.586 894 9,480 -1otq (3e5) 3,6,14
Transfers between Funds
Net movementinfunds 8.586 894 9,480 4,03 9 (3e5) 3,644
Reconciliation offunds:
Total liurds brought forward 791 1l
l'otalfundscarried forrvard

At31December2025
2025 2024
Note g f. f f
FixedAssets
Tangiblefixedassets 8
Investments 9 104,058 98,415
CurrentAssets
Debtors 10 6,194 5,099
Bankandcash 22,544 20,470
29,338 )555R
Liabilities
Creditorsfallingduewithinoneyear I1 (3,577) (3,634)
NetCurrentAssets 25,161 21,924
NetAssets 729,819 120,339
The fundsofthecharity: t4
Restricted income funds 11,290 10,396
Unrestrictedincome funds I18,529 109,943
Total CharityFunds t4 129,819 120,339

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
YearEnded3lDecember2025 2025 2025 2025 2024 2024 2024
f f. f f f f
IDonationsandLegacies
Gift AidedDonations 54Rt5 2,136 s7)51 52,474 2.436 54,910
TaxRecovered:Gift Aid 13,704 609 14,313 t3,174 609 13,783
TaxRecovered: Other 1,013 1,013 1,026 1,026
OlleringsGivenGrossof'Iax 620 620 1.020 1,020
WTO(noGiftAid) 391 391 525 525
OrdinaryO1Ierings 3,621 3,621 3,808 3,808
OtherOff-erings and Donations I)57 1)\1 1,27). I )1)
Legacies i.000 1.000
75-11 I04s 78,466 74,299 3,045 77,344
2Charitable Activities
Weddings&Funcrals 150 150 900 900
Hospital Transport 365 365 950 9s0
Granls Rcccived I00 r,000 2,100 2,050 ? 0s(t
Conccfis&Other Events 180 180 '+21 421
RiceSales 19i 193 287 287
1.988 1,000 2,988 .+.608 .1,608
3Other Trading Activities
HallRentals 8,61I 8,611 6.167 6,767
8,611 8,611 6,767 6,76'.7
4lnvestment lncome
lnterest Receir.ed 43 43 54 54
Dividendsreceived I790 203 14qt I4ql I-1gl
203 I516 3,541 3,547
Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
YearEnded 31 December2025 2025 2025 2025 2021 2021 2024
f f, s + f. f,
5Analysisof Expenditure
Raisine Funds
OlleringEnvclopes t7l 111 171 t7t
tlt t7t t7l t7t
CharitableActivities
Giving toGrou, 46,063 46,063 44,198 41,798
PresbyeryDues 969 969 I,JOJ 1,363
Other Donations 175 3,000 3,175 175 3.045 3,220
Minister'sTravel 797 797 768 168
Minister'sExpenses 1,511 1,511 1,804 1,804
AdministrativeAssistance 1,536 1,536
Church Cleaning 3,677 3,67',7 Jts0 ,1,350
Church Mainlenance 3,206 3,206 1.928 t,928
New ChurchLighting 3,702 3,702
Upgradeof Halls FlatRoof 3,4s0 3,450
ChurchGrounds Maintenance 1.61 6 1,6L6 ) i 1, ,(1'
Manse Maintenance 483 483 3t6 316
New Doors&Windows -Manse 4,516 4,516
Manse(iroundsMaintenance ?O?R 2,028 2,064 2,064
CleaningMatcrials 510 510 s90 590
Heating&I-ighting s lgg 5,399 6,884 6,884
Insurance 2,087 2,087 t,982 1,982
ManseCouncil Tax 3,24s 3,245 )91) )a1)
OrganistFees 2,340 2,340 2,510 2,510
Printing&Stationery 1,291 1,291 907 907
Fumiture&Equipment 40 40
OutreachClosts(excBlindwells) 828 828 603 603
Outreach Costs(Blindrvells) 1,109 1,109 1,479 1,419
Tea, ColTee&Biscuits 262 262 209 209
Young Church 144 144 76 76
Website Costs 254 254 196 196
Broadband Costs 456 4s6 475 475
Piano Maintenance 92 92 68 68
Sporling Memories 300 300 39s 39s
CommunityArtClosts 54 54
Hospital1'ransport Costs 180 480 688 688
Event Costs r80 180 535 535
CopyrightLicences 1,090 1,090 I,055 1,055
Purchaseolrice 360 360
IndependentExamination 564 s64 531 534
AocountingSof'r**are 150 150
OtherExpenses 297 297 215 215
86,239 3.354 89,593 90,204 3,440 93,644
T'OfAL 86,410 3.35.1 89,761 90,375 3,440 93,8rs

Tangitrle FixedAssets
Equipment
+
Cost
A1IJanuary 2025 t,742
Disposals (t,742)
At3lDecember 2025
Accumulated Dcpreciation
AtIJanuary'2025 1,742
Elirninaledon clisposals (1,742)
At3lDcccmber2025
Net Book Value
At31 December 2025
AtllDecerr.rbcr2024

9 Investments
2025 2021
f f
MarketValueAt31 I)ecember202,1 98,4rs qt)?)
Unrealised gain on inveslments 5,613 5,r93
MarketValueAt3lDecember2025 104,058 98,41s
lnvestrnentsat cost 64,994 6,1,99,1
Thefollou,inginvestmentsarelield:
ChurchofScotland InvestorsTrustGroutl'rFund(atvaluation) 60,r38 55,768
ChurchofScotland lnvestorsTrustIncorne Fund(atvaluation) 43,920 42,641
l0 Debtors
2025 2024
f f
GiftAidTax Refund Due 3,181 I575
Other 3.007 l,5li
6,794 s,088
11 Creditors
202s 2024
AmotrnlsJLrllingduewithinoneyear f f
Accrualsanddeferred income 1,132 1,840
Other creditors )tt< 1,794
IS77 __3,631
General Designated Restricted Total
f f *. f
Investments 14,219 55,856 1rr\1 10,1,058
CurrentAssets 22,00t 7117 )q ltR
CurrentLiabilities (3,s77) (3,s77)
NetAssetsAt31December 2025 62,613 55,856 I I,290 I29,819
General Designated Restricted Total
f + f t
Investr-nents 40.331 54,334 3,750 98,415
CurrentAssets 18,912 6,646 )s5sR
CumentLiabilities (3.634) (3,634)
NetassetsAt3lDecember2024 s5,609 54,334 10,396 120,339

14 MovementsinFunds
AtIJanuary
2025
Incoming
Resources
Outgoing
Resources
Revaluation
Gain/(Loss)
At31
Transfers
December
2025
f f f. f, f. f,
UnrestrictedFunds
General["und 55,609 88,203 (81,474) (e38) 62,673
DesignatedIrabricFund 5:1,i34 1,150 (1,936) 4,370 938 55,856
109,9.+3 Rg 151 (86,4i0) 5,643 I18,529
Restricted Funds
Homc&ArvayL-und 6,646 3,045 (r.300) 6,391
Musicin ChurohFund 3,750 203 3,953
ComrnunityA11F'und 1,000 (s4) 946
10,396 4,248 (3,3s4) 11,290
TotalFunds 120,339 93.60 I (89,761) 5,643 129,819
AtIJanuary
2024
f
lncoming
Resources
f
Outgoing
Resources
+
Revaluation
Gain/(Loss)
f
At3l
Transfers
sf
December
2024
flnrestrictedFunds
General Fund
DesignatedlabricFund
53,407
52.197
105,904
81,9s9
1.261

89.21I

(83,223)
(7,I5l)
(90,375)
386
1,807

5.193
(2,e20)
2.920
-
55,609
54,33,1
109,943
Restricted Funds
Home& Ari'a)Fund 7,041 3,04s (3,440) 6,646
Music inClhurch Fund 750
791
TotalFunds I 16,695 92,266 (93.8l5) iIr)l 120,339

15 CollectionsforThirdParties 2025 2024
f f
Lighthouse Community Church (Lighthouse Larder) Note
.l
1,561
PrestonSetonGosford AreaPartnership Note I 1,415
ChristianEngineersIn Development Note 2 3,102
ChurchofScotland-Easten-rHirnalayanSchool Note 2 1,119
ChurchofScotlandHIVProgramme Note 3 /'\1
Crossreach(EdinburghPerinatal Services) Note 4 355
ChristianAid(No CribForABedAppeal) Note 4 355
YMCAScotland(OliveTree Campaign) Note 4 480
BethanyChristian Trust Note 4 444
Poppy Scotland Note 5 182
Blythswood Note 6 120
ChristianAidCommittee Note 7 6,161 5,016
Longniddry ChurchGuilddonations Note 7 200 200
12,334 10,058