EDINBURGH, CORgfoRPHINE, sr. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Charity Number SC 1116557 P3ri4h Number 010024
EDINBURGH, CORSTORPHIN ST. NINIAN'S PARISH CHURCH {CHURCH OF SCOTLAND) REPORTOF THE TRUSTEES AND FINANCIAL sfATEMENTS FOR THE YEAR ENDED31 DECEMBER 2025 Contenls Pages Report of the Tru51e¢s Report of the Indendent Examiner Siateineni of Financial Activiti¢s 9-10 Balance Sheei Accounting Policies 12- 13 Notes to ihe Financial Statements 14-24 List of Trnstees 25
EDINBURGH. CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) REPORT OFTHE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 The Trust¢e5. for the purpose of charity law. have pleasure in presenting iheir report for year ended 31 December 2025. C•n$titulioD St. Ninian's is a Parish Church within the Church of Scotland setwing a community in the Corstorphine area of Edinburgh. A Parish Church exists to setve all the people living wiihin the Parish ilTespedive of their individual liefS or religious affiliation. This Church was founded in 1843 as CiTrrstiKphine Free Church. a congrcgation of the newly eslablished Free Church of Stoiland. R¢- nained Corstorphine United Free Church irt 1900. it re-united with the Church of Scotland in 1929 under the nÈme"St Ninian's" Thi5 Cliur¢h ts therefore in historieal continuity with the Chureh of scland which was created in 1560 by ihe Parliament of Scotland, ils liberties ralified by the Parliainent of Scoil8nd in 1592. and its future secured by the Treaty of Union of1707. St. Ninian's is within the Prcsbery of Edinlwrgh and tA)thian. A Presbytery is the chardcteristic and fundamental court of the Church of Scotland since it noi only directly peISeS ministets and Kirk Sessions but al elecls those who form Ihe General Asseinbly. The General Assembly is ihe highest court of the Church of S¢otland. and it detem)ines operationa5 Inatters for all congregations within presbyteries. Structure, Governanee Managem¢t With effect from 25th April 2023, the congregation adopted the Church of Scotland's stAndard unitary constitution, under which the Kirk Session 15 responsible for all matters both spiritual and temwal affectÉn8 the welfare of the congregation. Kirk Sessio The Kirk Ses5i9n ieeS al regular intervals during the year. The Minister as Moderator presides over meetings which reeeive reports froin its sub-committees las noted below} and vote for or against iecommendations mad¢ by them. Approved recommendations foi'm the basis for future activity. In particular, the Session consideis reports and recommendations from the Session Clerk team, Finance Committee, Fabric Committee. the Mission Committee, as well as others. The reports deal with the day-io-day administration of finance. property upkeep, the ryaising of fund5 for congregational and charitable purwis¢s and the use of Church premises. Reeruitment and Appointment of Trustees (Members of Kirk Session) New inembers of the Kirk Session are nominated on the basis of their faith and talenis. They rtteive all induction course to explain the strueiure and pradices of the Session. All are expected io be able lo take both a Strategic and an operdtional role in the n]nning of the Church. At a service of Ordination and Admis510n newly apwjinied members confimi that tlw: believe the fundamental doctrines of the Christian Faith- promise to seek the unity and peace of this Church. uphold the doctrine. worship, government and discipline thereof. will take their due part Ihe administration of its affairs. Induction Tralning The induction courses aim to explain the slru¢lure and praclices of the courts of the Church of Scotland and are support¢d by the availability of speeialist irainers from Presbytery. OrgAMisational SIr¢tre Session Clerk Team The respon51biliiies of the Session Clerk are divided among four elders forniing the Session Clerk team. The Se55iOEJ Clerk team has two main 8rea5 of work.. Adrninislration and Pastoral/Worship supp. In addition, there are rwo other areas of work thai are covered.. Practice and ProcedurelL¢gal, and Relationships with ihe broader Church {including n¢ighl)(buring congregation& Presbytery, and the General Assembly). The Session Clerk tvam itteets regularly to review ils areas of Work and Ihe day-to-day adminislration of the Church, COordinating the activities of the oiher committees of the Kirk Session. taking any action required and rq)orting lo the Kirk Session.
EDINBURGH, CORSTORPHI]YE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) REPORT OF THETRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Organis¥tional Slru¢¢ure Finanee Committee The Finance cominittee's role is to support ihe I reasurer in the execution of I1r duties in maintaining Church accounts. oversee the Church's fjnances. proiknoling stewardship arnongsl Ihe coiigregaiion and assisting the Session Cle] teaill in the management of (he CongJregatioi)'s finance and aclivitics. The committee is resEx)nsible for.. Inanaging the Church's budget, inveslmellls, alid trust fund& ensuriiig PToper records are kept. They are also responstble for etlsuring ihai annual accounls are prepared and 5ubnittted to Piesbytory a5 required and liaising with the independent examiner as necessary lo ensure that the annual accounts are approved. lliey provide Irgular updates lo the Kirk Session on ihe finances of the congtegafion and prepare an annual budget wliich is submitted to the Kirk session for approval. Fabric Committee The Fabric commi¢tee support5 the Fabric convenor Én the execution of Iheir duties, idenlifying and impleiner]ting works to be Caled out to ii)aintain and improve the Church premises and the Manse. They 8SSlSt the Session Clerk team in developing and improving the Cliuich fabric. The Committee is responsible for mainlaining the fabric of ihe Churrh building5 and the Mat]5e in a satisfactory ondition, advising the Kirk Session on ihe condilion, maintenance, and imwivemenis to be made to the Church premises and ensure that proper insurance records and property registers are maintained. Mission Committee The Mission Comimittee considers me8n5 of Christian Outreach to the I[&] wmmunity. to the City of Edinburgh and io Scotland. Example5 of its WOTk in 2025- Supporting local charities in the Community. Supporting Freth Start, a charity which provides basic dom¢5tic items for F¢ople who are newly housed by the city council and i)eed such help,. Suppoiiing Edinbur&h City Mission's New Scots Chrisfma5 appeal by sponwring and delivering Christmas Hamper5 and extending the hand of friendship io refvgees in the area. SupportinLJ the wotk of the Church of Scotland to help th¢x needtng rare. Sunday School and Youth Committee This Coinmitte¢ supervises and co-ordinates the work with thildren and young wjple of the eongregation. During 2025, St.Ninian's conlinued to offer provision for spiritual education during sUY morning worship for all children depending on Ihe guidelines in force. A Sunday School was available every Sunday for children in the Pl - P7 school years (8 children) and forlnibjhtly for children in secoiidary school (6 ehildren). Special services for children and young people of 811 ages were arranged throughout the yeai. in Ihe sancluary and onlin¢. PiYsbyt¢ry Elder An Elder is appointed to represeni the congwtion at ihc ]neelings orth¢ Presbytery of Edinburgh and West Loihian and Jrports lo the Se5sioI) the work and recommendations of Presbylery. St. Ninian's also has several "Freely-Elected" Elder5 in Presbytery who enbage iji Inany aspects of the wiM of Presbytery. Other Reports The Session also listeN5 to reports, from time to time. from Church organisations arKI herS on aspecis of Christian worship, Chuicl)- based coiiiinunity aetivities and other Chrisiian Outreach activities such as support for Chrisiian Aid and the Care Van operated by the Bethany Christian Trust. Objtttiv¢s and Performanee The Chuirh of Seotland is Trinitarian in doctrine. RefornRd in tradition aThJ PresbyterFan in polity. As a national Church, it acknowledges a dislinetive call and duty to bring the ordinances of Ihe Christian religkon to the people in every parish of Scotland through a leiyitoi'ial ministry. It eo-operates with otherchurclrs in various ecumenical bodies in Scotland and beyond. It is a conditioii of Me]berShip that a person requires to be admitted on profession of faith. and membership i5 a requirement for pailicipation in the Courts of the Church. However. worship is open to all as is the provision of pastordl support and inclusion iii Church-ba5¢d comittunity aciiviiie5. The Chureh of Scotland has an .0. communion lable to meiiibets of any branch of the Church. Outreach of ihe congregation is for xll and not just meml*rs.
EDINBURGH, CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Objectives Performance conl'd The puwbses of the Church are: to draw peopl¢ togeiher in the worship of God- to proclaim Christ as the in(*rnation of G1 reconciling the world to Himself. to preach the Iruths and dutie5 coniained in the Bible- and to swead the go ewS of the Gos1 by extetmling God's care and love to the community in mission and pastoral worship. to encourage people to join the Church by Pmfession of FAith. to offer and prolliote ChTlStian worship. fellowship, instTUCtion, mission a[ seThice- lo bring the ordinances of the a)ristian religion lo the people within its parish- lo labour for the advancement of God's Kingdom throughout the wld. In fiJrtheran¢e of these purytys: St. Ninian's provides facilities for WQT5hip. fellowship a1 the enriching of community life. St. Ninian's provides regular opportunities for worship and celebration and the leaching of ihe Christian Faith. St. Ninian's provides paslordl care to ihe people in the parish in times of difficulty. illness, bereavement. crisis and stress. The Miiiister is frequently called on to condtsct funera15 of non-membets of the Congregation. and people who reside out-wiih the parish boundary- a fine example of loving seryice to the community al large. St. Ninian's, Ihrough its Minister and ie4m of office bearer4 offers Spiritual couns¢11in& advice support to anyone living in the parish. St. Ninian's provides appropriate ceremonies io mark or celebrdte special points in lift- baptisms, marriages. funerals.. as w¢ll as the celebration of local or notional events Such as ihanksgiviTJgs 2nd remembrdnces. St. Ninian's provides social and recreational faciSilies foi groups of all ages within the Church and community groups throughout the week- mothers and toddlers, children and young people. women's groups. men's group, clubs for retired people. badminton lubs and Inany others. St. Ninian's also SUPPOrts ihe work of religious and dwritable iKKlies beYd immediale area, that i& ihe wider work of ihe Church of Scotland - to support a church in every wJrish-, Christian Aid. the Hospiee Moveinenl. Fresh Start in Edinburgh. Ihe Bethany Trnst; the Rock Trust, lh¢ SalTAtion Arniy. th¢ FArl Haig Fund and other k1 charitable projects. Support is giv¢n in time, talenis and money. Aehlevements and Performance Some exainples of delivering againsl thes¢ puryK)ses over the Course of 2025 were: Sl. Ninian's continued to provide weekly worship and fellowship both in lh¢ SAnctuary and online. The online offering Imakes Use of YouTube and Faceb(N)k to spiriiually inlerdct with ils congregation and coJvmunity. DVD and CD, as well as a printed service. were also distributed to t1105¢ who had no intemet access. St. Ninian's re¢orded 2 baptisms and 14 fun¢rdls during 2025. Teaching of the Christian faith wa5 available through Bible Siudies during Lenl artd Advent, and introductory courses to eldership and membership. Regular pastoral care for members in generdl. but particularly forthe hoebouN1. th¢ elderly, and those facing Si7r1Cant lif¢ changes continued to be provided by the minister and the elders. The celebration of conimunion. commemoration5 and festivals was marked in the sanctuary and online. Social, recrealional. and Spirial facilities- su¢h as the Guikl, a Shrove Tuesday pancake ev¢ning- were offered. St. Ninian's also continued to offer the Cosy CoTner facility ihroughoui 2025. A quarterly magazine. edited and produced in-how, was distributed to 8pproximalely 363 hom¢s in the congregalion. The congregation raised £12.075 (2024- £8.019) for the work of other charities during the year. The number of members and adherents at 31 Dember 2025 was 453 (2024- 470)- While the congrtgational life is currently vigorou& services well attended, and financial donations remain robusl, the Kirk Session 15 concemed ihat, in cominon with all Church of Scotland charge& the congregation is ageing, roll numbers are slowly falling, and few young people are co11n¥ forward to join the cOn'¢gatIon by"Profession of Faith" (see Future Activities below for aciion planned to addre55 this issue).
EDINBURGH. CORSTORPHIN ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) REPORT OFTHE TRUSTEES FOR THE YEAR ENDF.D 31 DECEMBER 2025 Future Activitie5 In April 2023 Edinburgh and West LothiAn Presbyiery published and approved an updaied version of iheir mission plan. Within Ihis plan a three-way union between Si Ninian's. Si AndreWs Clenniston and Si Anne's Corslotphine is called for. Howevei. as both the IinIster of St Ninian's and ihe minister of Sr Annds have an unresirict¢d tenure, the proposed union cannot be ¢0Cluded until such tFme as a minsler relinquishes his charge. li has therefore, been agreed between St Ninian's, St Anne's and Si Andrew's ihai as Jhuch preparatory work as possible is compleied and thai we jointly WOTk towaTds a deferred Union agreement in anticipation of the Union proEknal being exercised. To ihis t1 we are actively proiiioting joint activities whieh include joint worship activities, joint social events. and other joint aclivilies among all three parishe5. During the year, the long-lemi viability of St Andrew's Clemiiston has come inlo doubt resulting in fvrther discussion% beiween all three parishes and Presbytery to delernjine the beg way fonvard io meet ihe objectives of the Presbytery Mission Plan. Any amendments to the plan will be consulted on by Ptesbytery ivith the congregations before any amendments to the plan are proposed. Therefore, whilsl activities conlinue lo plan for an eventual union there 15 doubt aboul the scope of the union, and the timerable for impleinenlii)g th¢ Presbytery plan is unclear at present. The Trustee5 C11]ne to be mindful of their respgnsibilities to the congregation and parish and remain convinced thai. in t1 long lerni, t1 Pra8bytery Plan is in ihe best inlerests for the ture of the congregation and parish. In addition to these joint activitie& the Trustees conirnue to conducl activities lo support and extend our mission to the Parish. These inelude contajiying with our"Friendly Comerf. which offers a safe and wami space in which the publi¢ can Ineet, chat. and have coffee on Tuesdays and Thvrsdays from I laEn to Ipm. We are also focusing on the encourageinent of iiew meimbers. supporting children and families through the Sunday schools 2nd Family Services. and exlending our Pastoral Care activities lo Ineet the needs of less able mwnbers and the needs of ihe wider Parish. Financial Review The results for the year are #s set out in ihe Siatemeni of Fin8n¢ial Activilies on page$ 9- 10
EDINBURGH, CORsfoRPHINE. ST. NINIAN'S PARISH CHURCH {CHURCH OF SCOTLAND) REPORT OFTHE TRUSTEES FOR THE YEAR ENDED31 DECEMBER2025 Principal FundiTrg Sources Si. Ninian's receives its core funding from its rn¢mbtts. Gift-Aid re¢overies frorn members, offerings supplement Ihis income. Other income arises from renting out the Church H¥ll$, investment ineome aN1'fid raising- aclivilies. Members, offerings amounted 10 £141,801 (2024- £128.138). including Iome Tax recovered under Gift Aid. I xpenditure General expenditure increased from £204.472 (2024) to £211,T22 (2025). including amounls s{ on the Chureh and Manse fabric. Valualion of Church and Chureh Halls Following ogreement in April 2023 by the Kirk Session and the Congregation. the Session and Congregation adopted the Church of Scotland's Unitary Constilution. The Church including Hall4 and the Man5¢ now vested in five of th¢ Trustee& namely the Minister and the Session Clerk team which comprises of four member5. The value of the Manse is capitalised at £550.000 following a review by McNeill Maguire and Mccreath. Chartered Surveyor4 in January 2014. The Church and Halls were capitalised at an open markd value of £500.OCN) on 31 December 2013. It C8nnot be eTnphasised too strongly that the wdluutions of the Manse and Church Buildings (i) represent the estimated value of land and buildings (li) are held 35 restricted fwids for the future benefit of the congregaiion and are not available for wider purposes and lili) are subject 10 volatility depending on future movement of land And property values. Nevertheless, the Trnstees are satisfied that they represent A fair and reasonable assessment of the value of thc properties vested in them for Ihe purposes of their annual Accounts. Investment Performance Invested funds aT¢ held as follow5: 2025 2024 Unrestricted Funds Church of Scotland Investffs Tnt- Growth Fund Church of Scotland Invest(Ks Tnl- Income FuThJ 155.584 144,2 18235 17.707 Endowinent Funds Church of ScotlaNI Investors Trt- fjrowth Fund 80.964 75,080 The Gyowih Fund is largely equity-based and is intended for I8 temi inve5ttneni. This fund aims io provid¢ capithl growth. The Income Fund is intended for medium terni investment and aims to provide immediate high in¢ome with funds invested predomtnantly in fixed interest securitie5. The value of the ivveslments iiicr¢as¢d by £17.719 (7.4PA} during th¢ year and is still above cost. Rtsk Policy The Trustees r¢c¢)gnise the responsibility to ass5 and manage potential risks to the charity. This involves identifying ihe major types of risks which the charity fac¢s and assessing the imTMCt and likelih(M*l of occurrence and identifying means of mitj8atin8 them. The majoi. risks have been idenlified as the risk to the building and contents. risk to members and users involved in the charity and activiti¢s. In ideiitificaikon of the major risk5 appropriate insvtance cover has been taken (wi io eover all of those risks and is reviewed annually in line with Church of Scotland insurance requiremenl5. All volunteets receive appropriate training where neojed and r¢quire the necessary completion of disclosure forms for the roles taken on.
EDINBURGH. CORSTORPHINE. ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLANDI REPORT OFTHE TRUSTEES FOR THE YEAR Ef4DED 31 DECEMBER2025 Reserves Policy Unreslri¢ied fiinds as ai 31 December 2025 amounted to £331295 (2024- £318.177), which includes £9.750 de5ignaied for the refurbishment of church premises and £1,850 related to ihe North Merchiston Fund for fure mission work in Edinburgh. The Tnislees consider reserves lo be adequate to continu¢ £ent Aelivities. Reslricled funds of £55,691 (2024- £55.552) are set aside to meet future costs (see nole I S). Reference and Adminislr*lion Infomation Trustees St. Niiiian's is administered by th¢ KI Session. The Kirk sessio eomprised of the Minister and Church Elders. is r¢srM>nsible for ihe spirittMI and tcnitKJral affairs within the Chuirh. A lisi of members of the Kirk sl0n who 5eryed during the year is on rAge 25. Mlnlster Rev Jaines D Aitken BD PriTr¢ipal address of ihe Chureh 144 St. John's Road Edinburgh EH12 8AY B#nk¢rs The Royal Bank of Scotland plc 239 St. John's Road Edinburgh EH127XB Independen¢ Examintr R L H Cidwford BA CA cfA JeffiEy Crawford & Co 25 Castle Terrace Edinburgh EHI 2ER Charitable Siatus The Cl)urch is recogt]i5ed as a charity in Seotland. SC016557 Parent Charity Church of Scotland 121 Geoi'ge Street EdiJ)burgh EH2 4YN Parent Charity Reglsl¢rtd Number SCOl1353
EDINBURGH. CORSTORPHINE. ST. NINIAN'S PARISH CIIURCH (CHURCH OF SCOTLAND) REPORTOF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025 Statement ofTrusttes' Responslbilities The Trustees are responsible for preparing the Tmstees. Annual Report and Ihe financi81 statements in accordance with applicable law and United Kingdom Accounlin¥ Standard5 Iuniied Kingdom Generally Accepted Accounling Practic¢)- The law applicable to charities in Scotland require5 the Trustees lo prepare financial statements for each financial year which give a true and fair View of ihe siale of affai]s of the charity and of the incoming resources and application of resources of the charity for Ihal period. In preparing those financial statements. the Trustees are required to.. select 5Ultable aOuntIng policies and then apply Ihem consistently- - observ¢ the methods and principles in the Charity slatement of recommendtsj Ixacli¢e' - make jUdgnentS and eslimates that are reasortrable and prudent; - state whether applicable accounting standards and sta(ements of recommthded practice have been followed. subject io any departures disclosed and explair]ed in the financial stat¢ments' and - prepare the financial statements on a going concern basis un1¢5S it is inapprq)riate lo presurne thal the charity will continue in oational ¢xistence. The TnL5tees are responsible for keeping proper accounting records which disclose wilh reasonable accuracy at any liine tlie financial position of lh¢ eharity and to enable Ihem io ensure that the financial slatements eomply wilh Ihe Charilies and Trustee Investment (Scotland) Act 2005 and the Charilies Aceounts (Scotland) Regulaiions 2006 (as ameybded)- They are also responsible for safeguarding the assets of the charity aThJ he¢ for the prevention and dete¢tion of fraud 8nd other igUlarIties. Signed by order of the TreS on 22 marc 2026 by: Scott Waugh on behalf of Session Clerk team
EDINBURCH. CORgTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) REPORT OFTHE INDEPENDENT EXAMINER FOR THE YEAR ENDED JI DECEMBER 2025 I report on the accounts of ihe charity for the year ended 31 tkcemkr 2025 which are set out on pages 9 to 24. Respective r¢sponsibilitie5 ofTrustees EXaMitr The charity Trustees are responsible for ihe preparation of accounls in accord8n¢e with the tem)s of the Charitie5 and Tntstee Investment IScoiland} Act 2005 and the Charities Accounts {Scoilat]d) Regulotions 2(M)6 (as amellded). The charity T¥uste¢s consider Éhat th¢ audit requiremeni of Regulation 10 (I) {a) to (c) of the Accounts Regulations does not apply. It is Iny iesponsibilily to examine the accounis as quIred under section 44( Ixc) of the Act and io state whdher particular Inatt¢rs have come to my attention. Ba515 of Independent Examiner's stalemenl My exaiiiinaiion is carried out in a¢cordanee with Regulati{ I l of ihe 21MJ6 Accounts Regulations. All examination includes a ieview ofthe accounting records kept by the charity and a comparison of ihe accounts presented with those records. It also includes consideration of ally unusual items or di%losure5 in the aceounts. and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do nol provide all ihe evidenee that would be required ii) an audit, and consequently I do noi eXp$S In audit opinion on the aCcOt$. Independent Ex4miner's slatem¢n¢ In the course of my examination no malter has come to my attenti(m- which gives me redsonable eause to beli¢ve that in any material respe¢t the requirements: to keep accounting records in accordan with Section 44 (1) (a) of the 21K15 Act aThJ R¢gulatiiJn 4 of the 2006 Accounts Regulations. and to prepare aecounls which 8ccord with those records and wmply with Regulaiion 8 of the 2006 Accounts Regyulalions have not been Inet. or 2. to which, in my opinion, attention should be drdwn in order lo enable a proper understsnding of the accounts lo be reached. R l. H Crawford BA CA CTA Auihorised by The InslitJte of Chartered Accounlants of ScotlaThJ Jeffrey Crawford & Co 25 Castle Terrdce Ldinbiirgh EHI 2ER 23 March. 2026
EDlf4BURC.H.CORSTORPHINE. ST. NINIAN'S PARISH CHURCH (CHURCH OFSCOTLAND) STATEMENT OF FINANCIAL ACTIVITIES {incorporating an income and exptndilure account) FOR THE YEAR ENDED31 DECEMBER 2025 2025 Noles Unreslrici¢d Reslricted F.ndowment Funds Funds Total In£ome and endowmenls fn)m: Donatiolls and legaoi¢s Charitable activilies Other trading activhtieg Investments Other Tolal Inc&m¢ 143,460 3.412 50.538 11,753 3,842 213,005 275 547 144282 3.412 50.538 13,341 3.842 215,415 1.588 275 2,135 Expenditure on: Raising funds Charitable activities Total ExpedItre 320 211.402 211,722 320 212,713 213,033 136 136 1,175 1,175 Net IDeome l (Expendifure) before gains and losses on investments Net gains l (losses) on inveslments 139 961 2J82 10 11,83S 5,884 17.719 Net Ineome l(Expenditur¢) 13,118 139 844 20.101 Transfers between Funds Net movement in funds Reeonf iliatitsn of Funds.. Total funds brought fi)rward 139 6,844 20,101 318.177 1,105.552 91.9911 .51S,719 Total funds earried fonvArd 15 331,295 1,105,691 98.834 l.S35,820 The Charity has no recognised gaiTr5 or losses other than the results for the year as set out abov All of the actÉvities of the eh8rity are ¢l¥ssed as continuin
EDif4BURGH. CORSTORPHINL ST. NINIAN'S PARI.SH CHURCH (CHURCH OF SCOTLAND) STATEMEf4T OF FINANCIAL ACTIVITIES (incorporating income and expendilure account) FOR THE YEAR ENDED31 DECEMBER2025 2024 Notes U*rtstritted Reslrirted Endowment Funds Fd5 Total ltt¢ome and eTrdowments from: Donations and leg2oies Choritable activities Other trading activilies Investmenls Oiher Total Ineome 138.981 4.420 45.213 13,09) 8.342 210,061 272 139,258 4,426 45,213 14,687 8.342 211,926 1,588 1.860 Expenditure Raising funds Charitable aclivities Tolal Expenditure 320 204,152 204.472 320 205,752 206,072 300 300 1.300 iJoo Net Ineom¢ l (Expenditure) before Éns #nd losses inyestments Net gains l {105ses) on investsnenls 5,S89 (295) 560 SJ54 10 12.597 6.473 19,07 Net Incfrme /(Expendilure) 18.186 {295) 7,033 24,924 Transfers betweer] Funds Net movement in [dS Ret0ClIatIon of Funds: Total funds brought forward 18,186 (295) 7,033 24924 299,991 1,105.847 84,957 ,490.795 Total funds carried forward 31&177 1.105.552 91,990 1,515.714J 10
EDINBURGH. CORSTORPHINE, sr. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) BALANCE SHEET AS AT 31 DECEMBER 2025 Notes 2025 21124 Fixed Assets Tpngible Fixed Assets Investm¢nts 1.095,418 254,783 1.050.0 237.064 10 l J50301 1.287,064 Current Assels Debtor5 Church of Scotland Investors Tn- Deposit Cash at bank and iv hand 8,475 140.OLMJ 42246 4.994 17S.000 56,700 190,721 236,694 Li•bllities Creditor5'. Amounts falling due within one year 12 (5.102) (8,1139) r+let Current Assels 185,619 22&655 Tol41 A55ets less current liabilities l 35.820 .515,719 The fund5 of the charity: Endowmcnl funds Restricted fvnds Unrestricfed fvnds 15 98.834 1,105.691 331.295 91.990 1.105,552 318,177 1,535,820 1,515.719 These a¢counts were signed on behalf of the Kirk Session on 22nd Mard4 2026 by: P. Tang Treaswer A. J. Job Joini Session Cle
EDINBURGH. CoRORPHIN ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) ACCOUNTING POLICIES FOR THE YEAR ENDED 31 DECEMBER 2025 St Ninian's Parish Church is a public benefit entity and an uninc0rwdted charity registered in Scotland {SC016557). RegISted address and administrative delai15 can be fouthd on page 6 of these accounts. Aceounting polities 'rhe principal accounling policies. which have been applied consistentty in the current and preceding year in dealing with items which are considered material to the accounis. are set c{ below. Basis of preparation 1.he accounts have been prepared in accordance with Accounting and Rewling by Chariiies.. Stateinent of Recommended Piaclice applicable tiTr charities preparing their accounts in a¢cordance with Ihe Financial Reporting Siandard applicable in the UK and Republic of Ireland {FRS 102). Ihe Charities and Tntrt Investment {Scotland) Act 2005 and the Charities Accounts (Scotland) RegulatiOD5 2006 (as amended). The presentation cutsency of Ihe fLnan¢ial statemlS is the Pound Sierling (£). accounling Funds are classifted as either restricted funds or unrestricled fimds defjned as follows. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their autlioj'ity or created through legal processes. but still within the wttkr objects of ihe charity. Elowjenl funds aiE fvnds which have been given on the condition that ihe original capital sum is not reduced. but ihe income therefroin is used for the purpose defined in accordance iviih the objc¢ts of the chaTIty. Unresiricted fund5 are expendable at the diseretion of the Twslees in furtheranee of Ihe obje¢ts of the charity. If parts of the unrestricted fund5 are eamiaiked at the discretion of the Trustee5 for a particular purpose, they are designaied as a separate fund. The designation h45 an adminislrative purpose only a1 dtts not kgally reslrict the Thistees. disc]Ylion lo apply the fvnd. Ineoming resources Incoine is rectsgnised when the charity has entitlement to the funds. any perfomiance conditions attached to the itern(s) of inconie have been met. it is probable that the income will be e1Ved- and ihe amounl can be measur¢d reliably. Resouries expeMded Liabilities are re¢ognised as expenditure as soon a5 there is a legal or constructive obligation committing the charity lo that expenditure, il is probable ihat settlement will k required and ihe amouni of the oblig8tion can be measured reliably. All expenditure is accounted for on an accruals ba5j5. When funds collected for other charilies within the year a not paid at the end of ae¢ounting period. a liability is recognis¢d. CIEdilors are classified 05 current liabilities if they are due within one year. Donated seryices and facilities Donated professional services and donated facililie5 are reeognised as iOme wIn the charity has conlrol over tl)e ilem, any conditions associated wilh the donated ite1 hav¢ been met. the receipi of economic benefit from the use by ihe Cliarity of the itein is piDbable and the economic benefit Can be mvasured reliably. accordance with the Charities SORP {FRS102) Ihe general volunteer tim¢ of congregational memtrtrs is re¢ognised. On receipt. donated professional services and donated facilities are recognised on the basis of ihe v#lue of the gift to the chariiy which is the amount the ¢harity would have been willing lo pay lo obtain services or Fdcilities of equivatent econotnic benefit on the open market; a contsponding amounl is ihen recognised as expendiiure in the perithl of receipt. Interest rteeivablt Interest on funds held oll deposit is ir]cluded when receivable and ihe amount can measured reliably by the charity. this is iiormally upon notificaiion of Ihe intere51 paid or tmyable by the Bank. 12
EDINBIIRC.H. CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) ACCOUNTING POLICILS FOR THE YEAR ENDED 31 DECEMBER2025 Tangible fixed assets Following adoption in April 2023 of the Chur¢h of Scotland'5 Unitary Conslitulion. the Church including Halls and the Manse are now vested rn five of the Trustees. namely the Minister and ihe Session Clerk team whÉ¢h comprises four members. No depi¢¢iation is charged as. in the opinion of ihe Tru5tee5, any amounts would be irivial. Fixliires, fittings aNI olyice equipment cosling more than £5,(m are capitalised and valucd ai histori] St. Depreciation is chaiEed on a straighi-line basis over iheir estimated useful life of 4 years Iw estimated residiial value frgTll the year of acquisition. Plant and Machinery costing more than £5.000 are capilalised and valued ai hi5torieal cost. Depreciation is eh8rged on a straight-line basis ov¢r their estimated useful life of15 years less e5timaied residual value from the year of acquisition. Investment5 Fixed asS¢t investments are stated at market value at the balan¢¢ sheei date. Urtrealised gains and losses repregent the diff¢rence between the market value at the beginning and end of the financial year or. if purchased in Ihe year, the difference between cosl and tl)e market value at the end of the year. Realised gains and losses represent the difference between the prooeeds on disposal and the market value at the Mart of the ye8r or cost if in ihe year. Taxation The cliurch is recognised as a charity for the purpose of appliuble iaxation kgislaiion and is iherefore not subject lo taxation on ils charilable activities. The Church is not r]Stered for VAT ond rtsourc¢s ¢xper]ded therefore include irrecovetable input VAT. Financial in5trumet)ts The charity oiily enters into basic financial instrument transaclion5 that result in ihe reco8nilion of financial assets and financial liabilities like trade and oiher ac¢ounis receivable and Wdyable. Signifi¢aTrt judgements estimates Preparing the financial statements may require the Trnstees lo make significant Jgements and estimates. The only significant estimate by the Trustee5 is that buildings owned by ihe charity renjain at the sarne Yalue as kYevi¢)us extemal luatIOn 13
EDINBURGH, CORsfoRPHINE, ST. NINIAN'S PARISH CHURCH ICHURCH OF SCOTLAND) NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED31 DECEMBER 2025 DoTrgtions Ltgaeies 2025 Restricted Funds Unrestricted Funds Endowm¢nl FuDds Tot81 Offerings Tax recovcry on Gift Aid Legacies Other 116,8 24.911 116,890 24.911 1.659 143.4611 275 275 547 547 2.481 144.282 2024 Restrieted Funds UMre51rict¢d Funds Endowment Funds Tot*1 Offei'ings Tax recovery on Gift Aid Legacies Other 106,320 21,818 10.000 106.320 21,818 10,000 1,120 139,258 272 272 138.981 lrteome from charitable a¢livilies 2025 Re5tri¢¢ed Funds Unrestrlet¢d Fthnds Endowment Funds Totsl Congregational Organtsations Wedding5 and funerals Fund raising events 2.312 2.312 1.100 3.412 3.412 2024 Restrieted UTrrestricted Fwtyds Endowment Fynds Total ConwEgaiional Organisatior Weddings and funerals Fund raisin&¥ events 3209 1217 3209 1.217 4,426 4.426 3. Ineome from other Iradimg a¢livities 2025 Restricted Funds U$trIcted Funds Endowment Funds Totsl Third Party use ofhalls 50,538 50,538 2024 Reslricled FuTrds UreStrIcted Funds Endowment FUdS Total Third Party use of halls 45,213 45313 45,213 14
EDINBURGH. CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL ST ATF.METrUS FOR THE YEAR ENDED 31 DECEMBER 2025 4. Investment Income 2025 Umreslricied Restricted Funds Endowment Funds Total Bank int¢rest Investors Trust Deposit Inlerest Investors Trust Unit Tru dislribuiions 7.738 4.013 11.753 7,738 5.601 13,341 lJ88 2024 Restri¢ted Unrestricted FwTrds EndowMe*¢ Funds Ttstal Bgnk interesl Investors Trnst Deposit Interest Investors Trusi Unit Trusi distributions 9,083 4.013 13,099 9.083 5.601 14,687 1.588 S. Other incoJn¢ 2025 Reslricled FuNd$ Unrestricted Funds Endowment Funds Total Listed Places of Worship Grant North Merchison Fund Miscellaneous 1.990 1,850 1,990 1.850 3.842 3.842 2024 Umrestricted Funds Restriettd Funds EdoweÉ Funds Total Listed Places of Worship Grdnl Edinburgh Community Grant Insurance Claim 1178 1.842 2,178 1,842 4.322 8,342 8.342 Total In¢om¢ 2025 213.005 275 2.135 215,415 Total Income 2024 210,061 1,861 211.926 15
EDINBURGH. CORSTORPHIN ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) NOTESTO THE FIP4ANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 6. AMalysis of ExpeMditure 21125 Unres¢rieled Restricted Funds Endowment Funds Total Raising Fuods Offerin8 Envelopes 320 320 320 320 Charitable Aelivitie5 National Minisiiy and Mission and Wider Work Ministries and Mission Allocation Presbytery Dues 87,432 2.005 89.437 87,432 89.437 Local Staifing Costs Ministers travel expense5 (Note 8) Pulptt supply Other salaries and National Insuran¢¢- Organist Church Secretary Chur¢h Officers Bookkeeper Other 9() 625 960 625 8,373 13.525 16.142 3.9TJ 210 43J08 8,373 13,525 16,142 3,973 210 Building Costs Fabi'ic repairs and mainienance rabric- Major Projec CleaniTrg inaterials Healin8 and lighting Water charges Insuranc¢s Manse Council TAX 25.588 25J88 3,839 14.714 3.839 14.714 6.402 6.402 4.032 Other Loeal Costs Telephone, postage. printing & slationery Office Equipment Congregational Organisations Life and Work magazine Cosi of Music and Ircences Flowers Independent Exominer's Fee Oiher Fees and charges Oiher expenses 12.832 1.134 254 12,832 1,134 254 956 956 1,073 1,956 1.073 1,956 4.938 23.582 136 136 102 1.175 24.893 Depreciation Total Expenditure OD Charitable A¢tivities 211.402 136 212.713 Total Expenditure 211,722 136 Trustees beli¢ve thei"e is only charitable activity and all supwirt cosis relaie to that activity. 16 1,175 213.033
EDINJIURGH. CORSTORPHINE. ST. NINIAN'S PARI.SH CHURCH (CHURCH OF SCOTLANDI NOTES TO THE FINANCIAL STATEMENTS FOR THE YF.AR ENDED 31 DECEMBER 2025 6. Analysis of Expettditure 2024 Urestri¢ted Restricted Fullds Endowm¢n¢ Tolal Raislng Funds Offering Envelopes 315 315 315 315 Charitable Aclivilies National Ministry and Mission a[ Wi(kn WoTk Ministries and Mission Allocion Piesbytery Dues 86.156 1.713 87.869 86,156 Local St#ifing Costs MinÉsters travel expenses (Note 8) Pulpit SLippIy Oiher salaries and Nation81 Insurance= Organist Church Secretary CliurLlI Officers Church Cleaner Other 960 585 585 8219 12.799 13.898 3250 2CN) 39,911 8,219 12.799 13.898 3,250 200 39.911 Building CDst5 Fabric repairs and maintenanc¢ Fabric- Major Projects Cleaning IterIalS Healing and lighiin8 Water charge5 Insurances Manse Council Tax 29.941 29.941 3,381 16.550 3.381 16.550 6.042 4.105 6.042 4,105 60.019 Other Local Costs Telephone, postage. printing & statii Office Equipment Con8reg8tional Organisations Life and Work magazine Cost of Music and licences Flowers Independent Examiner's Fee Other Fees and charges Other expenses 7J61 .069 35 7,361 1.069 35 916 916 1,273 1,536 2,300 3,352 17,953 1273 1536 2.300 3.025 16J53 300 300 27 iJoo Depre¢iaiion Total Expendilure on Charitable A¢tivities 204,152 300 iJoo 205,752 Total Expenditre 204,472 300 Trustees believe there is only one charitable activity aThl All supw1 costs relate to thal aclivity. iJoo 206,072 17
EDINBURGH, CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) NOTLS TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DECEMBER 2025 7. Staff costs aiid number¥ 21r25 2024 Salaries and wages Social security cosls 42.013 38.166 42.013 38 166 Funded By.. Congregation 42,013 38,166 The average number of employees during ih¢ year. calculated on the basis of a headeount was as follows.. 2025 2024 Secreiarial Music staff PreJni5es Maintenanc¢ Bookkeeper All employees are employed on a part-lime basi No etnployee had employee benefits in excess of £60.C¥XI (2024- nil). All Church of Scotland congregations Cffitribuie to the National Stipend Fund which bears the costs of all ministers. stipends and einployers. contributions for national insurance, pension and housing and loaii fund. Minister5, Stipends are paid in accordance with the national Siipend scale. which 15 related to years of serviee. For the year under review the minimum 5tipeThl wa5 £32.433 and the maximutn stipend in 5 and subsequent years of service- £39.856. 8. Trustee Remuneralion and Related Party Tr*nsaelions The Organist j5 a Truslee and the Church OffJ¢er (Caretaker) was a Trustee wjtil 25th April 2023 when Si. Ninians adopted the Church of Scotland's Unitary Conslilution 8nd the Deacons. Court was dissolved. They received remuneralion under approved contracts of einployinenl as follows.. Organist Mrs A. Kirkpalrick £ 8J73 (2024 - £8.219) Honorarium payjnents were made lo the following Trustees who provided 8d-Iw¢ cover for ihe church officer- Bob Brewster £ Nil (2025)12024 - Nil) The Minister receives his stipend from the Church of Scotland (Note 7). ReUrceS expended locally included the following.. 2025 2024 Minister's travel expenses Manse Council Tax 960 4.032 960 4,105 During the year a lotal of£52.493 (2024- £59,927) was sknated io the church by Trustees. 18
EDINBURCH, CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OFSCOTLAND) NOTESTO THE FINANCIAL STATEMETrrrs FOR THE YEAR ENDED 31 DECEMBER 2025 Tangibte Fixed Assets 2025 Fixed Asset Equipmemt Buildings Total Cost Al l January 2025 Additions Disposals At 31 December 2025 1.050,0(K) 5,036 45.418 1,055,036 45,418 4,141 5.096 13 1.0S0,OiMI 46 13 A¢eumlated Depreciation Al l Janu&ry 2025 Charge foj. year Eliminat¢d on DisFosals At 31 Dember 2025 5.036 5,036 4,14 895 895 Net Book Value At 31 December 2025 At 31 December 2024 1,050,1)(X) i.oso,o 45.418 1.095.418 i oso 000 2024 Fixed Asset F4uipment Bwildings Total Cost At l January 2024 Additions Disp05als At 31 Decemttr 2024 1.050.OIYI 5.036 1,055.036 1,050.000 5.036 1055 036 ACCl11¢ Depreeia(ion At l January 2024 Charge for yv4r Eliminated on Disposals At 31 Ekcemr 2024 5.036 5,036 5.1136 Net Book Value At 31 December 2024 At 31 Decamber 2023 1,050.0 1.050,000 1,050.000 .050.000 The Manse was externally valued at January 2014 al a value of £550.000. In the opinion of the Trustees there is no mal¢rial differenc¢ between this aTKI value ai 31 Deeemtrtr 2025. Th¢ Church and Ha115 were externally valued at 31 Deeember 2011 ai A markel value of £500.000. In ihe opinion of the Twstees ihere is no material difference between thi5 and the value at 31 December 2025. The Trnstees are unable to calculate the amouni ihat would have beo) recognised had the propleS been Caled under the ¢ost Inodel. 19
KDINBURGH. CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) NOTES TO THE FINAJ¥CIAL STATEMENTS FOR THE YEAR Ef4DED 31 DECEMBER 2025 10. Investmenls Investjnents repjrsent holdtngs in ihe Church of Scotland Investors Gr0h unit Tnjst. 34J82 units (2024- 34.382 units) and In¢oine unit Trust. 1,601 units (2024 - 1.601 unils). 202$ 2024 Market Value at 31 tkcember 2024 Unrealised gains l (losses) on investments Market Value at 31 December 2024 237.064 217,994 251.783 237,064 Investments at Cost 96 966 96 966 I l. Debiors Gift Aid Tax Recoverable Hall Income Pre-payments 4,550 3,765 160 1.780 2,574 640 8.475 4,994 12. Credltor$ Actruals Other Creditors 2.040 5.930 5.102 &039 20
EDINBURGH. CORSTORPHINE, ST. NINIAN'S PARISH CHURCH {CHURCH OFSCOTLAND) NOTESTO THE FINANCIALSTATF.MENTS FOR THE YEAR ENDED31 DECEMBER 2025 13. Analysis of net assets between fvnds 2025 Unrestriettd Restricted Endowmtnt Fllds Fllmds Funds Total Funds Church buildings and Manse ai valuation Fixed Asset Equipment InvestiMents at market value Net ciirrent assets Bank Debtors Creditors 1,050.(K 1,050,000 45,418 254,783 45.418 173.820 80,963 108.684 8,475 5.102 55.691 17,871 182246 8,475 5,102 331.295 .IOS.691 98.834 1535,820 2024 UDreslrifted Reslricted Endowment Funds Funds Funds To¢•1 FuDds Church building5 and Manse al valuation orriLe Equipiii¢iit Investrnents at market value Nei Current asseis Bank Debtors Cieditors 1.050.LK)O 1.050,(K)O 161.984 75,080 237,064 159238 4.994 8.039 55.552 16.910 231,700 8.039 318.177 1 105.552 91.990 1,51S,719 14. Voluttteers In coimmon with all congre8alions of the Church of Scotland the ConegatIon benefits frn the eontributions Tnade by volunteers who give of their time and talents willingly for the benefit of the Church. The areas ofcongr¢gattonal life which rely on the conlribution of Me]berS are many and varied and much of the aetivity would be unable to continue were it not for the commitment shown. 21
EDINBURGH, CORsfoRPHJNE, ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLAND) NOTES TO THF. FIJYANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 15. Movement in Funds AtlJan 2025 In¢oMiDg Resources Inveslmenl Gains Losses Oulgoing Re50uYets Grosg Ti'ansfeis At31 Dee 2025 Endowment Fund5: Sunday School and Youth Work Flower Funds H. G. Montgomery FuThJ Mission Fund Minisier's Fund 53.230 11.429 20.133 4,577 875 534 3.240 879 1,423 280 62 5.884 57,345 11,769 21,940 4.956 (1,073) 201 (102) 91.990 1135 Restriettd Funds: Manse at Valuation Church and Halls at Valuation Organ Renovation Church fabric Manse Fabric Garden Fund Pastoral Assislance Bethany Care Van (1,175) 98,834 550,IX)O 500,Th)0 20,IKIO 342 42 686 33.820 662 1.105.552 550,000 500,000 20,000 342 42 686 33.820 801 1,105,691 275 275 136 (136) Ut)re5tricled Fund5: General Fund Designaied Fund Pren)ises Refurbishment Extemal Grdnt North Merchiston Fund 3,585 211,155 11.835 {209.880) 319,695 9.750 1,842 9.750 (1,842) 850 213005 215.415 318.177 .515 719 11.835 17.719 211722 213033 Total Funds 331295 1.535.820 AtlJan 2024 Investmenl Gains iAbS5es Outgoing Resources Gross Transfers At31 Dee 2024 Resotsrce5 Endowm¢nt Funds: Sunday School and Youth Work FloweT Funds H. G. Montgomery Fund Mission Fund Minister's Fund 48.791 11.226 18.183 4221 2.536 84.957 874 509 3.565 966 1566 308 68 6,473 53,230 11.428 20.133 4.578 2.621 91.990 (1.273) 76 17 1,860 (27) Restricted Funds: Mans¢ at Valuation ChuTch and Halls at Valuation Or¥an Renovation Church Fabi'ic Manse Fabric Garden Fund Pastoral As5iStanee Beihany Care Van (1.300) 550.0(K) s.(M)0 550,000 500.000 20,000 342 42 686 33,820 662 1.105,552 342 42 686 33.820 957 1.105,847 300 {300) Unrestrieted Funds: General Fund Designated Fund Piemis¢s Refvrbishinent Extemal Grdnt 289,991 10. 203,897 12.597 (199,900) (4,572) 306,585 9.750 4.322 1.842 2111.1161 211,926 299.991 1.490.79S 12,597 19.070 Total FuMds 204.472 206.072 318,177 ,515,719
EDINBURGH, CORSTORPHINE. ST. NINIAN'S PARISH CHURCH {CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMF.NTS FOR THE YEAR ENDED31 DECEMBER 2025 Sunilay School and Youth Work Mi55 Janei M. McKay bequeaihed £26.032 on 25 January 1998 for Sunday SclM)ol and youth work at the discrelion of the Deacons, Court. Annual cosls for Sunday Sch(xJl are resourced from Ge] Fund5. This nd is used for spcciAI expenses. for instance new ¢quipmeni. Both Capital and Income can be used. I lower Funds The fLlndg were gifted by four members to purthase fiowers for decoration of the sanctuary. H. G. Montgomery Fund The income of this Fund 15 used to provide SUPPOTI to ihe needy of the partsh. Mission Fund The fiinds were gifted between 1950 and 1976. to applied ihe discretion of the Mission ComFnittee. Minister's Fund The funds were gifted bemeen 1989 and 2000 10 be applied al the discretion of the Minister. Restricted Funds Re5trieied funds have been set aside to meet expendiiuff in ffiJtU Th¢ pUrSe of the restricted funds is as ouilined in the fund names. Designated Funds A designated fiind has been established for the purpose of premises reIshment. Transftrs to this fund will be made at the discretion of the Trustees.
EDINBURGH. CORSTORPHINE, ST. NINIAN'S PARISH CHURCH (CHURCH OFSCOTLAND) NOTES TO THF. FINANCIAL STATEMENTS FOR THE YEAR Ef4DED 31 DECEMBER 2025 16. Speeial OtTerings and FuThd-raising EveTrts Dui'ii)gF tlie year the following income from special offerings and fvtMI-raising event5 was received and disbursed to other ¢hariti¢s'. 2025 2024 Christian Aid Refiigees Salvation Arniy Food Bank Jubilee Club Si. Columba's Hospi¢¢ Maggie's Centre Corslorphirte Dementia Project 7.286 4,696 574 250 3.443 1230 116 12,075 2.499 Income from Sp¢¢ial Offertngs and Fu1-raIsing is collecled for the recipient charitie& 11 is iherefore excluded from Incomiiig Resource5 and Resources Expended. The teaching of the Go5[1 xcording to Malthew Chapler 25 v¢r%s 34 to 40, together with other lessons are nsidered when deciding upon sUPWMt for other charities. 24
EDINBURGH. CORSTORPIIINE. ST. NINIAN'S PARISH CHURCH (CHURCH OF SCOTLANDI NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED31 DF.CEMBER 2025 Minist¢r Rev. James D Aitken BD Elders (59 at 31 Decemb¢r 2025) Jam¢s Abercrombie Sarali Aitken Elaine Baptie RobeTI Biewsler Anne Brodie Andiew M Biooi Jaines R Byers Nonna EC Cameron Brian Coutts Fioiia Coutts RoJ)a M Craig Briaii J Curlewis Doroth Davidson Irene ick50 Diana Fair rteve Andi'ew TFGibb Nom)a IA Gilmore Isobel T Govenlock Dale Gray Lesley Oulland Susanne Hope Grdeme Henderson Margaret J HunteT James R Hunler Peler Jamieson Andrew Job Anne BG Kirkpktri lan G Kirkpamck Sir¥Lon P Lang(k laura Lan don Jame5 Mac Derek MacGillivrdy Isobel Ma¢Ken2ie Moira H Mather Ver8 A McGlash8n Estelle M McKun Edward Mcwilliam Alec W Millar Christine Millar laii Miller SheÉla M Minty Ine£ Nisbet Adriatl Ovens Maureen A Paton Douglas T Ramsay Janice Reynolds Sheona8h Richards Mark Richards Shirley Scott Donna Short Alexander D Stevenson J¢nnifer Ta lor Valerse K Ihoin50n Yvonne L Wallace Scott Wats Phil Whe¢ er Margaret L Wheeler Ruth E Wiimberley Audrey Winlon 25