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 Inde￿ndent 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 sc￿land 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 Prcsb￿ery of Edinlwrgh and tA)thian. A Presbytery is the chardcteristic and fundamental court of the
Church of Scotland since it noi only directly ￿pe￿ISeS 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 i￿ee*S 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￿¢t￿re
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, CO*ordinating 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 I￿1r 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 Ca￿led
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 sU￿Y 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 G￿1 reconciling the world to Himself.
to preach the Iruths and dutie5 coniained in the Bible- and to swead the go￿ ￿ewS of the Gos￿1 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 w￿ld.
In fiJrtheran¢e of these purytys:
St. Ninian's provides facilities for WQT5hip. fellowship a￿1 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 beY￿d 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 k￿￿1 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 ho￿ebouN1. th¢ elderly, and those facing Si￿7r1Cant 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 Spiri￿al 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 D￿ember 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 co1￿1n¥ 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 I￿inIster of St Ninian's and ihe minister of Sr Annds have an unresirict¢d tenure, the proposed union cannot be
¢0￿Cluded 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 t￿1 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 C￿11]n￿e 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'fi￿d raising- aclivilies.
Members, offerings amounted 10 £141,801 (2024- £128.138). including I￿ome 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 Tn￿t- Growth Fund
Church of Scotland Invest(Ks Tn￿l- Income FuThJ
155.584 144,2
18235
17.707
Endowinent Funds
Church of ScotlaNI Investors Tr￿t- fjrowth Fund
80.964 75,080
The Gyowih Fund is largely equity-based and is intended for I￿8 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 ass￿5 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 fu￿re 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 s￿l0n 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 a￿OuntIng policies and then apply Ihem consistently-
- observ¢ the methods and principles in the Charity slatement of recommendtsj Ixacli¢e'
- make jUdg￿nentS 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 o￿ational ¢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 i￿gUlarIties.
Signed by order of the Tr￿eS 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 EXaMi￿tr
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￿$S In audit opinion on the aCcO￿t$.
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 Expe￿dIt￿re
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
F￿￿d5
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
Ret0￿ClI￿atIon 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. CoR￿ORPHIN
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 uninc0rw￿dted charity registered in Scotland {SC016557). RegISte￿d
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 Tn￿trt Investment {Scotland) Act 2005 and the Charities Accounts
(Scotland) RegulatiOD5 2006 (as amended). The presentation cutsency of Ihe fLnan¢ial statem￿lS 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.
El￿owj￿enl 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 a￿1 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 i￿Ome wI￿n 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 whɢh 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 J￿gements 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
U￿reStrIcted
Funds
Endowment
FU￿dS
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
E￿dow￿e￿É
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
U*restri¢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 Alloc*ion
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 I￿￿terIalS
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 Expendit￿re
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). Re￿UrceS 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¢eum￿lated Depreciation
Al l Janu&ry 2025
Charge foj. year
Eliminat¢d on DisFosals
At 31 D￿ember 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
ACC￿l￿￿1￿1¢￿ Depreeia(ion
At l January 2024
Charge for yv4r
Eliminated on Disposals
At 31 Ekcem￿r 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 prop￿leS been Ca￿led 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 Gr0￿h 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
Fll￿ds
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 Con￿egatIon benefits fr￿n 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¢ pUr￿Se of the restricted funds is as ouilined in the fund
names.
Designated Funds
A designated fiind has been established for the purpose of premises re￿￿Ishment. 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 Fu￿1-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