THE CHURCH OF SCOTLAND- PRESBYTERY OF EDINBURGH AND
WEST LOTHIAN
TRUSTEES, REPORT
AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Charity Number SC017076

THE CHURCH OF SCOTLAND . PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Contents
Pagos
Trustees, Report
Auditorfs Rewrt to the Trustees
stalemenl of Financial Activities
Balance Sheet
10
Slalement of Cash Flows
Accoufiting POli￿eS
12-13
Notes to the Financial SlaterrEnts
14-19
List of Trustees
20-23

THE CHURCH OF SCOTLAND- PRESBYTERY OF EDINBURGH AND WEST LOTrIIAN
TRUSTEES, REPORT
FOR THE YEAR ENDED 310ECEMEER 2024
The Iruslees pr8sent theii reFth and finantial statements of the chatity lor thg year ended 31 DecerniEr 2024. The
financial statements have bgen prepared In accordan￿ wilh (he 8(xounting policies s81 out on pages 12-13 arKI cornply
with the General Assembly Regulations for Congregational Finance, fft8 Charities and Trusteo Invèstment IScA)Ilandl A¢t
2005. the Charilw A(Eounts (Scollandl R8gulations 2006 las amend￿) The Charities SORP IFRS 1021.
ObJDctlv95 and Pgrformanco
The aim ol Ihe Church is to share in the Minislry of Jgsus Christ. It is a eondilion of m8mb&rship that a p8rson requiras to
bg admitted on profession of faith, and membership and orfin8tion as a minist8r, 8ld&r or daacC￿ Is a (equirement for
p8￿C1p3￿.0n In Ihe Courts ol the Church. Howev8r, worship is open to all as is thè provision of paslorJl wpport and
indu&on Church-based community activities. Tho Church of Scotland has an "open" communion lablg to members of
y branch of the Church. Outrgach is for all, and noljusl mwnbers.
Thls Presbyi¢ry Is In hislorlcal conllnulty with the Church of S(xJlland. whlch was Tefcrfmed 1560, wh088 liberties lhere
ratified in 1592. and for whose 8ecurity provision was made in the Treaty of Union of 1707.
Th& purposes of the Church afg lo offer Chrk%tlan bwrshlp, fellowship, Irb5truction. mk8sk)n and service.. lo laiK)ur fu Ihe
advanc9menl ofihe Kingdom of God throughout th8 worfd that all may know God Ihe Fatherthrough Jesus Chris( His son,
in the power of Ihe Hojy Spirit,. And to bring lh8 ￿dinanCeS of religion to thè poople Mlhin its parishes. In furtheranco of
th6s8 PUr￿SeS. Piesbylery 6nwuAges and supports th& ￿ngre92￿"0nS within rts area to provide fac11hies for Worshlp,
Fèllowship and the enriching of Community Life, to provide regular opwrlunities lor Worship and Celebration aAd the
teaching of Ihe Christian Faith, and also lo provide pgstoral Ca￿ to the people in the parish in lirnes of dtfficulty, illngss,
bereavement, crisis and Str￿.. and in every parish. through the Ministry Team to offer spiritual counselling, advu, and
SUp￿rt to anycK)8 li￿ng in Ihe parish and prowdè appropriale Ceremonies lo mark or ￿lebrate 5pe¢ial points in life
including baptisms, m8rriag8s. funerals. as w811 as the celebialion of local or national events such a8 Thanksgivings and
Remembrances. Cor@regations also Pfovide soc￿￿18nd reueational facilili8s for groups of all ages wthin tha Community.
Presbytery also makes donations lo supwrt the WO￿ of religious and charit8ble bodies in Edillburgh and Wesl Lothian.
Presbytery Is actNely involved Chrisban ￿d. the Hosplcg Movemenl, Fresh Slarl and olhers for the relief of
IM)melessnes5.
Grant Making Policy
Grants are paid out In accordance with the obj8Ctwes ol the charity. The Irus189S Wll5id2r that al payrnents made during
the period fall within the conslitLrtion. The cArcumst8nces of applicants for 8id are reviewed by Presbytery bofor& a decision
is made as to whather or not a grant $h¢uld be madè and, if so. lh9 amwnl ol Ihe grant. Standard application forms are
used ft)r ￿se wishing to apply for a grant whlch provides informatk)n requlred by the Iru5tees to decide on the merits of
the application. During Ihe year Presbytery ha5 paid (or wmmitted to payl 9rants of £271,84012023.. £96.2391.
Ach￿Vernents and Performance
Presbytery offats pastoral support and pastoral SUpeNs￿n lo ministers and other full-time workers in parishes-, by
P8rtiThpalin9 in the Church of Scotlalld Discemment and Training pro(*sses lor those call8d to full-lime and part-time
ministries., by SUp￿rtsTrg th& Irainlng and enabling of local mini51ries Carried oul by m8twtsts of QWgfegations, by the
ovision of sutport toi thiklren's and youth woikers., by ￿SoUr￿n9 support for local mlssion iniliative8,' by dealing Wth
applicalions frt)m ecxigregalions lo repair. after or exterd ￿cles18S{lCal buildings., by serving as a channel of
communication b8twÈ6n the Councils of the Gèneral Assembly and congreg8tions.
Future Activilies
It is our plan and intelllion to manlain and enhance the WO￿ ol Presbyte￿, and seek to rats6 adequate finan¢e to PTOV(de
these Se￿iceS in the future. Presbytery is promotin9 work amongst the hom¢le88 and other good works. Prèsbytery,
through Irdining and n6w initiatives, will segk lo rèach tsjt lo the peO￿e in new housing areas curienlly being constructed
within thè boun(Ss of Prosbytery. In m8ny areas of the Presbytery there is 8 go(x1 lev21 of working together wlh other
Christian denomlnations and this wl1 be fflore of a focL6S in luture. As Iwal Councils work towards a new vision lor the area
the Pre8byt&ry will $ng8ge with Iheir planning proress6&
Flnancial Review
Th8 rèsults for the year are as sèt out In the Statomenl of Fin8nTh81 ktivili8s on page 9.
Piesbytery r￿￿eS its core fundino from its member C¢￿g￿ation$ and Investment Income lo pay for its general
¢xpendtture. A grant of £126.0(X)12023'. £120.0001 was rel￿1vad from The Church of Scotland. cons6quènlly a net deftcit
of Sncomo over expenditure b8for8 gains on investments arnountino lo £5.717 {2023'. surplus of £15,171) was realised on
Unreslrictwy and Designated funds. This defidt has been tsken into a￿)Unt bèfore ¢duJlating core funding for 2025.

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Flnanclal Review (¢ontlnued)
Thls yearfs Accounts tnduded an exceptional one-off event Mth regards incoffle from the North Merthiston Fund
1£172,3581 which was Pre￿oUslY held by Church of Scolland General Trustees. This rnon8y is to be received in 88rfy
2025 Irom Church of Scotland G8neral Trustees and rt has been agT@8d to dislribuie these funtts tsa￿een the
congregations ol the Presbytery in 2025 vla grants lor mission. Consèquently bolh the irromo Subsequent gr8nl pay
outs regarding the North Merchiston Fund have been accrue(l into these Accounts.
Investment Policy and Parformance
The value of Ihe portfolio at 31 08cember 2024 was £2.673.541 Cornpa￿d with £2.484,863 at 31 Decernber 2023. The
cost of Investmerts al 31 tknember 2024 and 2023 was £1.743,238. There were no realised gains or Ios5e5 during the
year12023.' £Nill and unrealised gain on revaluatM)n We￿ £188.67812023.' gain £162.￿91. Tha unrealise(S gaiTrsll(BSeS
are due to mark&l concems. Pr8sbytery 58oks lo provide grwng ineome and long-lemi int￿se in the value of c8Prtal,
lilksing Ihè Church ol SrA>lland Irwestors Trust and their investmènt managers. The Church ol Scotland Inveslois Trust
Growth fund is very krgdy equity-based and is inten(Sed fr)r long term investment. Thè Income fund is inlermled for
medium-term investment and aims to prowde immediate high income with funds investèd predominantly in fixÈd Inle￿St
seDJiiliès.
riag the year ended 31st Decembei 2024 the lolal retum of the Gr0￿h FutKJ was 11.eiJ% me85ured against the
benchmath index of 16.30% and on the Income FuTrd 6.81¢h compared with 5.10¥0.
Risk Policy
PrinGipal Risks and Uncertainties
The Charities and T￿st￿e Investment (Scollandl Ad 2005 requires us 85 Iruslees to wnsider the p8TceNgJ Nsks and
Uncertainli8s facirhg the Charity ffhe Rule) and the $1gps we take to milig8te those risks (Our Prin¢lplesl
Risks Include:
Docllning & ageing mèmbership - falling membership has an impact upon governanco and upon iTr(x)me. A (all in
iricomè of conoregatk)ns will reflect uw>n the inD)me of the whole Church and individual Presbyteries. Declining
membership reduces lh8 number of those persons wishing lo ￿ adlvè in badership al 811 lovp15 01 govemanc8.
Drop In numbers of FTMVIS - There has been a drop In th8 number of pe&8ons Studying lor Full Time Ministry in Word
and Sauament and an increase in ietirals on grounds of a￿.
Covid-19 Pandemic- Covid19 has aff￿1ed the way in which ￿ngrega￿on$ Prosbytery ffleel for worshlp and for Ihe
business of Presbytery, over the la￿ lour years. The dise8sg has impacted upon inter alia how we wC￿k and meet, how w8
gDvern. how we manage He811h 8 Saf¢ty issues, how we wmrnunicate and how we report. Thère has been a rapid
development in on-ling platForms ol o)mmunic*i¢)n, vthlch in itself is a gift but bring8 Wlth it new risks and cha118ngès. and
rules atNyJl data prolecfion trj bè obseived.
Failurg to u$¢ our ReseNes
Prgsbytery has significant reserve8 set aside to fund MissK)n, Ihè Fabric of ChLKch
bUi￿l￿g$ and the provision of 8ursari6s. Aertne88 to thg ol congregat￿n$ within the bounds of Presbytery is 8
reqUi￿te for the proper usa of funds.
Finances - The prfindpal financial risk is conwdored to be Ihe security of investfflents and the ability of Ihos8 investments
lo gen¢rale sufficient funds to enable the charity to covgr such axpendilure as may not be (x)v8red by cong￿gatiOnal
assessmgnts and contributions towards staffino cosis. This risk ha5 been addiessèd by invesliro in Church of ScoNand
Invastors Tnjsl funds and dep￿1[$, which are considered to provkla an appropriate b818nc8 t￿ween income and thts
sèeurity and growth of capital. A(klilional lo that financial risk is Ihg uncertainly sutroUryJit￿ th& Central core funding
provmjed to each Presbylery from the Assembly Trusl8es11.e. the ceniral church) after 2026. The pmision ol services
provkjed by Ihe Presbytery at the current lev81 wimjld be at Fisk il there was a wilhdiawal of core fundin9 by the central
church. In additson to th8 use of the norpinvested funds hekl in the general reservos, adjustments to servic4 provi$ion and
slaffirg would Theed to be cons[de￿ in mitKJalion lo the loss or re(*Jction in Lx)re funding levèls after 2026.
In mitiga￿On of these Rlsks
Th8 thjectives and perf0M￿r￿ ol Presbytery Sel out above coupled wilh the Five Marks of Mission. to Tell - Teath -
Tend - Transfom) - Treasure. our wnoples for the iwenty-fifsl ￿ntUry. guKle us in wr approach lo monèging risk and
avoiding (X)mFA3￿nCy.

THE CHURCH OF SCOTLAND- PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
ReseTves Pollcy
Unrostrlctgd Resèrves
It is Ihe policy of the Trustees to hold general reserve5. represented by nel cutr8nt assets. SLttrKienl to ¢x)ver costs until
CX)ngregali￿al assessments aro received. At 31 OeGember 2024 tho net Sssèts tsn General Rese￿8 afflounled lo
£487.17912023.. t475.2571 ineluding investments valu8d al £220,027 {2023.. £2r)1.0591. It is intention of th8 fnjstees
to use the Tr)n4nve5t￿1 eletTt8nt of £267,152 to redu￿ wnowational assessmtsnls over the comiThJ years.
Designated Funds and Restricted Funds
The purposes of the design818d and reslricled funds aro sel out In notè 12. Tho wlicy of lh8 Trustees is to expend the
income oflhgse funds aeeordance with the purpDses of the funds.
Structure, Governance and Management
Constitutlon
The PresbyE8ry was fomi&J in the late sixteenth century. A Presbytary hs the characteristic and fundam6ntal (x)urt of the
Church of Six)l￿nd sincè it not only diract￿ supervises miri6st8rs and Kirk Sessions bul also alects Ihose who form the
Ger£ral Assembly. The G8n6ral Assembly is the highest uJJrt of the Church of Sco118nd, and rt detemiines operath.onal
matiers lor all C￿gregationS wilhin Presbyteri8s. Thè Pr¢sbytery consists of the ministers and ￿p￿sentatiVe elders.
from the corrfJregations in its aroa, who have rgspon&ibility for church activity within ils own boundarie5. There ai8 also
elders, callèd 8quali&ng elders chosen by Presbytery lo make sure Ihal r81ir&d an(J specialist minislefs entitled to
membership ol the Court do not cause minislets to outnumber Ihe elders in its membership. Commissh)n8d el¢Jers are
el8ctsd by their own congregalion.
PrSnclpal officg.beargrs ond Key managemgnt p¢r¥onnèl remuneration
The principal office- bearers are Ihe Presbytery Moderator, who is solectgd annually, and tha Presbylery Clerk.
The Piesbyiéry Clerk is charged with the runnittg and operating of the charity on a day-ltsday basis in ￿oTdanCe wtth
de18galed y)wers of authC￿ty frorn Ihe trustees. The Clerk is assisted by the Deputy Clerk. PresbyLery Administratoi and
the Presbylery Treasurer. Th& Clefk, 08pvty Cl¢rk and Treasurer are IfU$teg& and racewe remuneration and axpènsas
dtrtoils ol which are discloswj in nole 7 to the finartial staternenls.
Re￿itmont and Appointment of Tru8tèe$
Now m8mbars of Prosbytory re￿1ve an induction coursa lo expla￿ the 51ruclure 8nd praCtI￿S of P￿bYtery. As elders
wilhin th8 Kirk Session of their ir¥Jividu81 cOng￿g￿lOn they have confirmed that Ihey."
belleve Ihe fundamerbtal d￿tfine5 of Ihe Christian Faith.
promise to seek the unity Bnd peace ol this Church,.
uphohj the doctrine, worship. ￿￿ernMent and disciplin8 thgr80Tr
and lo take their due part in thg admintstration of its affaivs.
The lfjik Séssion Is a group ol people Irotn th8 wngregation who make the major deusion5 Wthin Ihe¥ own church. The
indudion (x)ufses to explain th& 3tructure and pra¢ti¢es of Presbytery are 8UPPOrtgd by tha availabilty of spèdoligt
tr8in¥rs.

THE CHURCH OF SCOTLAND-PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
TRUSTEES, REPORT
FOR THE YEAR ENOED 31 DECEMBER 2024
Conduct of Business
Presbytery meets six OT sevgn timès In a yoar. Belween mÈÈlings Pr&sbyiery business is carried DUI by several
)mmitt88s. ATrTh)n9sI other th￿us. the business of Presbytery indudes setting parish iK>undaries. delemiining h(w
many congregations and ministe15 there may be wrfhin ils tKunds, and dealing with ser¥i¢es for ministers coming to or
departing from its bound8. It has supervisory responsibtlitl8s for congregations, ministers and also for Students who are
in training for the mIn￿try. Both as a court and also through its var#)us committees tt deals wrth a wide range of issues
including education, social woth, church propety. finance. inteT-¢hurth ielatiDns and the Church's misston in Edintsjrgh
and Wesl Lolhian, Scotland atKI overseas.
Th& Presbytery is th9 Court of appeal lor all matters wh￿h arè daah wilh by ￿rk Sessions. as w811 as having the power to
review dec&sior7s al congregational rneetings. Each cOn￿e￿aLlOn ￿ visf(ed once in every fivtryear peri¢yJ by
members of Prgsbytery (who arp known as PresbyleTsI. when tts spiritual well-bging 8nd ￿ngregatIonal activitigs arg
examined. The objecbvo is to encourage and advise the ftNnister, Kirk Session and (x>ngfegatiDn, and to draw lo thoir
attention any rn8tt8rs wh￿h appoar to be uns81i5factory or not in accordance with Churrh law.
In addition to appointrng General Assembty Commissioners. Presbyteries have polenlhql changes to Churth 189islalion
senl down lo th8m by the Assembly for consideration under the Barrier Act. This Act, which dales from 1697, is
designed lo pr8vsnt 8udd¢n major changes in the mosl import8nt areas ol the Church's li18. 11 r8quir6s Ihal al least hall
tha Presb￿eS musl approva the proposed new legislatt(M) before it can be brought to the next Assembly to be passed
as an Act.
Many aspeds of Pr¢sbyt¢ry business are dealt with by standirYJ ￿MMIttee8 who pr858nt thelr reports to P￿$b￿￿rI al
the r9gular tlleetiTh3s of Presbytwy. The (x)mmltta&s are as follows:
BusirEss
Faith Nurture
Faith Impact
Deploymenl
Records
Nomination
Property
Financ6
othgr Reports
Piesbytery also listens to reports. fr(¥n tim8 to time. from Christian organisalions and others on many aspects. After
rfIscus3ton. comment and q¢Jestions, repoFts are approved or amended and Ih8r&8ft&r form the basis offuture action plans.
Reference and Admlnlstrativo Information
Prlnclpal and contact address
4 Redheughs Rl93
Edinburgh
EH12 90G
A fvll Ilst of mombors ol Presbyiery (Trusteesl is shown on pages 20- 23
Auditors
R L H cra￿￿1 BA CA CTA
Jefffey craWf￿d & Co.
25, Castle Terrace
Edinburgh. EH12ER
Bankars
The Bank of Swuand
George Street
Edinburgh
Charltable Status
Parpnt Charlty
The Presbytery is re￿On1$ed as a tharity in Scotland. ISC0170761
ChurGh of Scolland ISC0113531

THE CHURCH OF SCOTLAND . PREsB￿ERy OF EDINB URGH AND WEST LOTHIAN
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 OECEMBER 2024
statement of Trustaes. Responslbllltles
The TNsEees arè reswslblo for prgparing tha Trustee5' Report and the financial 5tatèrrEnls in acctsrtsnce with
applicable law and Uniled Kingdorn Ac(xFunting Standards (United Klnodom Generally Accepted Accounting Piathal.
The law applicablo to ChanI￿S in Scolland requires the Trustéés to PT6pare financi81 stalements for each finanaal yeaT
whth give a Irug and fair view ol th6 slate of affairs of th8 charity and of thé incDming resources and application of
resour￿& of the charity for that per¥Jd. In preparing these financial statements, Ihe Trustees are required lo..
s¢lecl suttsble a￿￿intIng policies and ihen apply them ￿)nsistentfy-
observe tha methods and principlos in the Ch8ri1yès SORP.,
mak8 judgèments and estimatès that a￿ reasonable and pnJdent-,
stale wh&ther aPpI￿able accounting stantjards have been folk)wed. 5ubjeci to any othoT material depathres
disdosed and explained in the financial state￿ents.
prepare the financial statements on a going ￿nCOM basis unless it is inappropriate lo wesume that Ihe chartty
11 continuo in busine$$.
Thé Trustees arg res￿n￿ble for keeping accounting records that disclose wilh ie350nable accuracy al any time the
rin8lloal SK>sllion of the charity and enable Ihern lo en5uie that the financial statements compty th& Charities and
Truslee InvesttF*nts Iscollandl Act 2005. the Charities Accounts (Scolland) Regulations 2006 las gffléndedl and the
provi￿￿$ of the charity's const(tulion. Th8y are also responsible for safeguarding the assets ol Ihe charity and hen￿ for
taking reasonable steps for the prevention and detection of fraud or other iriegul8rities.
Slgned by th• [￿der of the Trustee5 on June 2025

THE CHURCH OF SCOTLAND-PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
REPORT OF THE INDEPENDENT AUDrroRS TO THE TRUSTEES
Opinion
I have auditèd the financial slatem8nts of the Presbytery of Edinbur9h I'the charity'l for the period end8d
31 Decembor 2024 which compiise th8 statement of financial activities, the balance sh9Èt, st8tern8n( of cash flows 8rxY
notes lo the financial stat8manls. In¢luding a surnmary of slgnificanl 8¢counting policies. The financial repoiting framewo
that has been applied in Ih8ir pieparatK)n is applicable law and United Kin9dom Accounting Standards. including FRS 102
'The Flnancial Reporting Stsndard applicable in Ihg UK and Republic ol Iieland. Iunited KiEvJdom Generally Accepted
Accounting Practicol.
In ffty Opin￿ tfrE financial slatem•nts..
gNe a twe and fair view of the state of the charity's affairs as at 31 Oecember 2024 and of Ils Incoming
rosources and application ol 18sources. for the perK)d Ihèn ended..
have been prop&rfy wepared in accordanrK ￿th Uniled Kingdom Generalty Accepted Accounttng
Praclicg.. and
have Wn prèpaied In acoJTdance Ythh th& requlrem8nts of Ihe Charit1$5 and Trustee Inveslmenl
(SLX)118ndl Act 20DS and regUlat￿n 8 of the Charities Accounts ISco118nd) Regulations 2￿6.
Basls for opinion
I conducted my audit In aC￿rdanCe with International Standards on Audiling IUKI IISA5 IUKII and applicable law. My
sponsibilities those standards are further descfibed in the Auditors responsibilities for the audit ol thè financial
stalemenls sectK)n of my report. l am indep8nd8nt of the challty in acwrdan¢è with the ethical rgquirem8rils that ala
relevant to my audit ol the fInar￿la1 slaEements in the UK. including the FRG'S Eth1￿1 Slandar(S, and I have fulfilled my
other ethlcal resrM)nsibilities in accotdance wilh Ihe5e requirements. I believe that fhe audit evidence I have Obtained i8
suificienf a￿1 appropriate lo provide a basis lor my opinion.
Conclusions rèlatlng to golng concern
I have nothing to F8W)rt in respect of Ihe foll¢Mru matt?r5 in felabon to which ISAS IUKI require me to report to you
the trusiegs. us& of the gDiru (xyjcem basks ol accounling in the FK8paration of the financAal statements
is not appiDpriate' or
thè trustees have disdos8d in th& financxal stalements any Klenttfied material ururtainties that m8y
cast signif￿nt doubl Bbout the charity'$ abillty to continue to adopt the golro o)ncem basis of
acc(KJnling for a perfod of at least twelvg rn￿thS fvom the dale when the finanNal statements are
aulhorised for issue.
othèr intormatlon
Th8 IFUStees a￿ responsible lor the olher inf0rnia1￿n. The other inf(Ymation ￿mpriseS the information includ¢d in tha
annud report. other than the ffinanckgl statsm￿ts and our Report of the Indopandant Auditors th8reon.
My opinion on the firkanaal statements does not ry)¥èr the other intofmatlon arbj l (k) not expres5 any 1￿M of assurance
conclusion thereon.
In conn8cts.on with my a￿￿rt ol the financial staten*nts, my responslbilily is to real th8 Other Informatlon and. in doing so.
On5Kler Nvhèlher Ihe othei inforfftation is malersally irKonsrstent with the finanoal statements or my knowledge obtainod in
the 8vdit or otheThvise appears to be materially misstated. If l identify gwh mat$rtal inconsisienuos or appargnt material
rni5ststemants, l am required lo deterfflinè whether is a male¥ial misslalement in the financial $￿teMentS cx a
malorial mÈsstatenient of the other information. If. based on Ihe work I have performEd. I cfflcbJde that there is a material
misstslemeTrl of this other information. l am wuired lo report that fact.
I hava nothltvJ to raport in this regard.

THE CHURCH OF SCOTLAND- PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
REPORT OF THE INDEPENDENT AUDITORS TO THE TRLETEES {Gonllnued
Mattgrs on whlGh wo arg r8qvirèd to report by excèptlon
I h8ve nothing to rep￿ in res￿¢1 of the following matter5 where the Charilies Awunts (Scollandl Regulat4ons 2006 las
amended) requires me lo report to you if, in my opinion:
information givèn in Iha Rgport of thè TrLFslges is tr￿nsiStant In any rnalerial respect with the
rinarrial statements- or
propel adequate accounting records hava not been kept.. or
Ihg finan¢iBI statemcnts are nol in agr&emenl wlh th9 8¢(x)unting records and relums: or
we have not received all the inlormation anLI explanations we r8quire for my audil.
Responslbilitiej of trustees
As explained more fully in thg Statement ol Trustees. Reynsibtliti8S, Set out on page six, the InJst8&s are resp(￿sibl8 for
the preparation of finana31 statements which give a Iwe and fair ¥￿w, and foT such internal control as the trust
deter￿lT￿ is ne￿ssary to enatAe piepar8tion of financial ststements that are free from material misstatem8nl. whelh
due lo frdud or ellor.
In pr￿ar￿￿ the finanrAal statements, the INslees awe restx)nslble for assessing the tharivs ability to Lx)nlinug as a going
conGetn. disclosing. as applicable, matters related to going concern and using the wing ￿n￿M basis of aceounling
unless the tru¥tees eilh&r intend lo liqul¢Jat8 ￿ charity or to Cgase op8rations, or have no realistic altemalive bul lo do so.
Auditorf5 rèsponslbllltles for Ihe audll of the flnancial stat?monls
I have been apKM)inted as auditor under section 44{111¢l of tho Charities and Trust99 Invastment (Scotland) Act 2¢X)S and
roport un aceudance with Ihe Ads and rol&vant regul8tions made or having effed Ihereunder.
My obledves ar8 to ob18in ieasonable assurance atstyut whetr￿r the financi81 statements as a whole are free from
mat¢rio1 misstatement, wh¢ther duo to fraud or grroi. and to issue a report ol Ihg indepèndent auditors that indudes my
opinion. Raasonablg assurance is a high level of assurance tKJt is not a guarantee that an audit conducted in a￿[dance
with ISA5 IUKI will always deteGI a material misstal8menl when ti exists. Misstatements can arise Irom fraLKI or error
are con5MJered material if. i[￿1vidual￿ or in the aggregat8. Ihey couhj reasonably be 9XP6Cted to influence the 9(x)nomk
declsknns of users lak8n on thè basis of thesg finan￿￿1 stalematts.
A lurther descriplioll of our resrKJnsibilities for Ibe audit of the financial statem8nls is bcated on the Fina￿la1 Roportir
Council's website at wiYw.fr¢.org.uklauditorsr08ponsibiliti6s. This deguiption forrTh% part of our repLWt of lh8 ind8pgndent
audilors.
Us• ol my report
This report is madg solely lo the charity's trustges. as a body. in accordance With section 44111 Icl of the Chafities and
Truste& Invgstment IS(x)Iland) Acl 2005. My audit work has been undertaken so that I mioht stale to the chaity's trustees
those matters l am required to state to Ihem in an auditoi's report and for no other purpose. To the fullest extent petrnitted
by law. I do not acGtspt or assume responsibility to anyone other than th8 thartty'5 trustees as a body, lor (Mjr sudil work,
for thi5 report, or for th8 opinions I have form8d.
lor and on behalf of Jeffrey Crawlord & Co
Chartered A¢wuntants and Staiutory Auditors
ElIgi￿e to ad as an audiloi in lemis of Sedion 1212 of thè Companies Act 2006
25 Castle Terrace
Edinburgh
EH1 2ER

CHURCFI OF SCOTLAND
PRESB YTERY OF EDINBURGH AND WEST LOTHIANT
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Note
Unrestrlcled Deslgnated Restricted
Fund¥
Funds
Funds
2024
2023
Income and gndow(nents
from:
Donations and legacies
Charitable 8Ctivities
Investments
Exceptional and Other
Totsl Income
104,013
126,000
19.428
20.000
124.013
126,otx)
96,243
172,358
518614
95,957
120,000
78.357
1.442
295 756
3.471
73.344
172.358
265 702
249.441
3,471
Expenditurg ori:
Charitable actwities
256.487
2.142
229.061
271096
Total Exp8ndlture
256.487
229 061
487 690
271096
Net Income (Expgndlture)
before galns and losses
on Investments
17.046
1,329
36,641
30,924
24.660
Net gains (losses) on
investments
Net Income {Expendlturel
18.968
169,710
206 351
188,678
219.602
162.299
186.959
Tra￿ferS b01wegn Funds
Transfers in
Transfers out
Not movemenl In funds
11.922
1,329
206.351
219,602
186,959
Rgconclllatlon of Funds:
Total funds brought fO￿ard
Total fund5 carrled
forward
475.257
65.￿ 2.344 148 2.885.401 2 698.442
12
487 179
67 325 2 550.499 3 105 003 2 885 401
The Charity has no recognised gains ￿ losses other than Ihe results for the year as Sel out above.
All of the activities of the charity are classed as continuing.

CHURCH OF SCOTLAND
PRESB YTERY OF EDINBURGH AND WEST LOTHIAN
BALANCE SHEET
AS AT 31 OECEMBER 2024
Notes
2D24
2023
Ftxed Assets
Tangible Fixed Asset5
Investments
501
1,002
2,673.541 2.484,863
2.674.042 2 485 865
Current Ass8ts
PT8payments
Accrued I[￿Me
Church of Scolland InvestOTS Trust- Deposits
Cash al bank and in h8nd
4.300
172.358
411.175
379,768
50,629
430.397
613 553
Llabllltks
Creditors: Amunts falling due within one year
10
182.592
182 592
30,861
Net Current Assets
430.961
Total As58ts le55 current Ilabilities
3 105.003 2 885 401
The funds of the charfty:
Restricted hjnds
Designated fvnds
Unieslricted funds
12
2,550,499 2.344,148
67,325
65.996
487,179
475.257
3,105 003 2.885 401
The notes on pages 12 10 19 form part of thes8 accounts.
Thes8 financial staternents were approved by Presbylery on 171h June 2025 and are signed on their behalf by..
Treasura
10

CHURCH OF SCOTLAND
PRESBYfERY OF EDINBURGH AND WEST LOTHIAN
STATEMENT OF CASH FLOWS
YEAR ENDED 31 DECEMBER 2024
Notg
Total
Funds
Total
Funds
2024
2023
Not cash provlded (used) In operating actlvltles
14
Cash Flows from investing actlvities
Interest and divldends
Purchase of fixed assets
Purchase of Inveslrnents
Proceeds Irom sale of irTrve51ments
Not cash provlded by Investlng acttvities
96.243
78,357
78.357
Chang8 In Gash and cash equlvalènts In the year
6,498
50,255
Cash end cash equivalents brought fO￿ard
430.397 380,142
Cash and cash equivalents Carrled forward
436.895 430,397

CHURCH OF SCOTLAND
PRESBYTERY OF EOINBURGH AND WEST LOTHIAN
ACCOUNTING POLICIES
YEAR ENDED 31 DECEMBER 2024
The Presbyiery of Edinburgh and Wesl L0th￿n is an unincorwrat8d Charity (SC017076) registered in
Scotland. The chBriWs administrative information can be found on page S.
Accounting pollcles
The principal accounting policies, whlch have been applied consistently in the currenl and preceding year in
dealing with items which are considered material lo the accwnts, are set oul below.
8as1s of preparatlon
The financlel statements of the tharity. which is a publ1¢ benefrt entity under FRS 102. have been prepared in
accordance with the Charities SORP {FRS 1021, Financlal Reporting Standard 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland, and tha Charities and Trustee Investment IS¢olland) Act
2005. The financial statements have been prepared under tho historical cost Gonvention with thg exc&plion ol
investments which are induded al market value.
The organisation constitutes a public benefit entity as dèfined by FRS 102.
The financial statements are prepared in sterling, which is the fundamental currency of Ihe charrty. Monetary
amounts in these financial slalements are rounded to the nearest £.
Assets and liabilities are initially reeoynised at historic cost or transaction value unle8S Othemse slated In Ihe
relevant accounting p￿ICY note(s).
Going ConceTn
The Trustees consider that there are no material uncertainties about the Charity's ability lo continue as a going
ncetri a5 sufficient reserves are available and the future activities of the charity can be Bdapled to the
available income.
Fund accounllng
Funds are classified as either restricted funds or Unrestr￿ted funds defined as follows.
Restricted funds are funds subject to Specific requirements as to theif use which may be declared by the donor
or with their authority or created through legal processes, but still within the wider objects of the charity.
Unragtricled funds are expandable at the discr81ion of the trustees in furtherance of the objects of the charity. If
parts of the unrestricted funds are eamiarked at the discreti￿ of the trustees for a particular purpose. they are
designated as a separate fund. The designation has an adminislralive purpose only and does not legally restrict
the Irustees, dlscredon to apply the fund.
Income
Income, induding legacies and grants, is ree(xJnised when the charity has entl￿ement lo the fijnds. any
performance o)nditions attached lo the ilem{s) of income have been mel- il is probable that the income will be
received; and the amount can be measured reliably.
Expèndilure
Exponditur8 is racogftlsed on an accrual's basls when a liability in incurred. Expenditure indud8s any VAT
which cannot be recovered and is reported as part of the expendilure lo which il relates.
Charitable expgnditure comprises those costs incurred by the charity In the dellvery of Its activilies. It includes
both costs that can be 811ocated dlrectly to such 8Ctivllles and those c0515 of an indirect nature necessary to
support them. Dlrect (￿lS are charged lo the relevant fund and support Gosls are charged to the general
unrestricted fund.
Grants awarded by the Charity are recognised when the funds are committed.
Govemance costs indude those incurrod in the governan￿ of the charity an¢J Ils assets and are primarily
55ocialed with statutory requirements.
Donatsd servlces and facilitles
Donated professional services and donated facilitieg are recognised as income when tha charity has control
over the item. any conditions associated with the donated item have been met, Ihe receipt of economic benefit
from the use by the charity of the item is probable and the economic benerrt can be measured reliably. In
accordance wrth the Charit￿5 SORP {FRS102) the general volunteer Ilme of congregational tnembers 15 not
recognised.
12

CHURCH OF SCOTLAND
PRESBYfERY OF EDINBURGH AND WEST LOTHIAN
ACCOUNTING POLICIES
YEAR ENDED 31 DECEMBER 2024
Donated servlces and facilities (contlnued)
On receipt, donated professional services and donated facilities are rgcognised on the basis of the value of the
gift lo the Gh8rity which is the amount the charity would have begn willing lo pay lo obtain sgivices or lacililies of
equivalent economic benefit on the open market. a corresponding amount is Ihen rec(yJnised as expenditure in
the period of receipt.
Interost recélvable
Interest on funds held on deposit is induded when receivable and the amount can be measured reliably by the
charity.. this is noTmally upon notification of the interest paid or payable.
Flxed assets
Tangible fixed assets. costing in excess of £2.(￿)0. are depreciated over three years less estimaled residual
value in equal instalments.
Slgniflcantjudgoments and estimates
The Tw51ees are of the view that no significant judgem&nts or estimates were appl*d in the preparation of the
financlal statements.
Investments
Fixed asset inv8Strnents are staled al market value al the balance sheet date. Unrealised gains arKI losses
represent the difference belween the market value at the beginning and end of the financial year or. if
purchased In the year. th8 difference between cost and the rnarkel value at the end of the year. Realis8d gains
and losses repiesent the diffeience between the proceeds on disposal and the rna￿et value at the start of the
year or cosl if purchased in the year. Mixed Motive Investments are staled al cost less impairment.
Taxatlon
Presbyiery is recognised as a charity for the purpose of applicable taxal￿n legislation and is therefore nol
subject to taxation on ils charitable activities. Presbytery is not registered for VAT and resources expended
therefore induda irrecoverable input VAT.
Flnanclal Instruments
Financial assets measur8d 21 fair value are listed investments. Financial assets measured al amrtised costs
Include cash at bank, trad8 and other debtors and awnjed income, Finanrial liabilities measured at amortised
C051 are suppliers, provisions, aGcruals and accrued pension Gosts.
PeTr¥ion scheme
The chartty operates a defined contribution pension scheme for eligible emptoyees under th8 pension
regulations. Conlributions payable for the year are indLKJed In expenditurg.
Leases
Costs in respect of operating leases where subslantialty all of the benefits and risks of ownership remain with
the lessor, ara charged on 8 Strai9ht line basis over the term of the lease.
13

CHURCH OF SCOTLAND
PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. Donations and Lègacles
Unr85trlcted D•slgnated Restrlctod
Funds
Funds
Fund5
2024
2r123
Congregatksnal Assessments
Legacles
104,013
104.013
20,000
20.000
20 000 124,013
95,957
104013
Income from donations aThY legacies was £124.01312023-. £95.957} of which £104,01312023.' £95,957> was
unrestricted. £Nil (2023.. £Nil} designated and £20.01)0 {2023'. £Nil) restricted.
I Income from Charrtable Actfvitles
Funds received from Church of scO￿and
126.000
126,000 120.000
126000
126 000 120.000
Income from charitable aclivitlgs was £126,000 (2023-. £120.000} of which £126,00012023.. £120.OCN)} was
unrestricted, £Nil12023'. £Nil) designated and £Nil {2023.' £Nil) restricted.
3. Invastmgnt Income
Inveslors Trust Deposit Interest
Investors Tfust Unit Trust distribulions
Casue Cornmunlty Bank Interest
14,772
4.656
3,471
4,033
22,276
68,096 72,752
1,215
1,215
14.033
64.325
Investment Income was £96.243 {2023: £78,357) of whil* £19.428 (2023.. £12,329) was unrestricted. £3,471
Designated (2023.. £3,564) and £73.344 {2023.' £62,464) was restricted.
4. Exceptlonal and Other Inry>me
North Merchiston Fund
Olher Income
172.358 172.358
1.442
172 358 172.358
Other Income of £172.358 {2023'. £1.4421 of whith £Nil12023'. £Nil) was unrestricted £nil12023= £942) designated
and £172,358 {2023.' £500) was restricted.
Total Incom0
3,4T1
265 702 518 614 295 756
14

CHURCH OF SCOTLAND
PRESB YTERY OF EDINBURGH AND WEST LOTHIAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
5. Analysls of Expenditure
Unrestricted D95ignated Restrlcted
Funds
Funds
Funds
2024
2023
Ch3ritabl• Actlvities:
staffing Costs
Salaiies- Presbylery Office- and othèr benerrts
Fk)nofaria
Ernployerf5 National InSUran￿- Less Employerfs Nlowance
Employer's Pènsion Conlribulion8
Clerks, oxpanses
143,801
765
8,319
17.580
3,836
174301
143.801
765
8.319
17.580
115,481
4,370
5,510
17,508
2.430
174 301
Accommodation
Prèsbytèry off
Prèsbytery rneetings
Insuffjn
1.032
5.072
1.348
1,032
5,072
1,348
3.289
1.576
Oth•r Costs
Prole55iDnal F8eS
Payroll Administralion
ststK)n¢ry. Telephone and Po8tsge
Int8mat and Websile
Olhei Expenses
Travel Expenses
Communications Co-ordinator- Feos
Ctsmmunicalions C[￿oIdin8t0r- Cosls ofzwm li¢*n¢es elc.
Depredalion
905
1.843
1.069
930
2.126
7.150
491
501
015
1.843
1,069
930
2.126
7.150
491
501
1S.015
1.548
1.271
2,083
2,332
6,5
993
500
Pastoral Care
Chaplains, Fees
Consultants. lees and Rocffi Hire
1824
2.824
3.103
1,823
3.843
Grants to Congregations and Othars
Parish Mission Gr8nts
Training Courses
Fabrlc Grants
Property Inspections Fees and Bull¢Yings Officer
Dev¢loynenl Fund Projects
Bursaries to SbJ(lents- Bursary & D&an Fund
Doan FuThJ Grants
DeveloFxnenl Fund- Grants
North ￿e1Ch￿st0￿ Furyj - Grants for Mission
7.820
539
12.000
19.820
539
15,0￿)
2.000
35.254
3.000
10.410
30,065
510
32.278
32.278
10,203
34,5(M)
10,203
34,500
2,142
172.358
2,142
172,358
229 061
Support Costs- Governance
A￿tt0￿9 I Independent Examinerfs Fee
Accountancy and Bookkeeping Fees
6.000
7.155
6.000
7.155
2,8C4J
Total ExpgndSture on charits￿e AcfiYitl•¥
25Q487
2,142
229 061
Expenditure on ch8rit8ble actwitlgs and Support eosts was £487,69012023- £271,096) of whith £256,48712023.. £214,111) vras
nrestn"d?d, £2.14212023.' £3,510> vas d9￿gnated and £229.061 12023.. £53,475) was r@Btricied.
15

CHURCH OF SCOTLAND
PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
6. Staff Costs ond Numbèr$
2024
2023
Salaries. honoraria and wages
National Insurance (Net of Emph)yer's Allowance)
Pension Contributions
144,566
8,319
17,580
170.465
3,836
174301
119.851
5.510
17.508
142.869
Expenses
Total
145 299
Funded by:
Contrlbulion from Church of Scotland
Presbytery
126.000
48.301
120.000
25,299
The average number of employ8es during the year. calculated on the basis of a headcount was 5 (2023.. 5)-
7. Trust￿ Remuneratlon and Rolatgd Party Transactlon$
Twstees who received remuneration for their work during the year, together wilh ieimbursemenl of
exp9ns8s in compliance with the General Assembly Regulations, are as follows:
2024
2023
Presbylery Clerk - S81ary, Nat.Ins. and Penslon Contrsbuuons.
Presbylery Clerk- Expenses
Treasure¢s Honorarium
Depute Clerff - Salary, NaLlns. and Pension Contrrbutions
Depute Clerf(- Expenses
67.486
63,240
2,430
4.370
765
24,133
1,792
Three {2023 - Two) Presbyters are ChatAains lo Ministgrs. They receiv9d honoraria during the period lolalling
£2.824 {2023- £1,823).
Three oth6r Presbytgrs received travel expenses totalling £1.89012023 £2.105).
There were no donations to the charty from Trustees in either year.
8. Fixèd Assets
Computer Furnllure
equipmerht
Total
C05t al 1 January 2024
Additions al cost
Cost of deleti¢Jns
3,982
1,275
5.257
Depreciation at 1 January 2024
Charg8 for the period
Deletions
Depreciation at 31 Decombor 2024
2.980
501
1.275
4,255
501
1,275
4.756
Net Bwk Value al 31 Decemb8r 2024
501
501
Net B￿k Value at 31 Decemb9r 2023
16

CHURCH OF SCOTLAND
PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
g. Inv8stn*nts
2024
2023
Market value at beglnning of year
Addit￿nS at cost
Gain (Lossl on FevaluatK)ns
Market value at end of year
2,484,863
2.322.564
188,678
2 673 541
162,299
2 484 863
Investrnents at Cost
1.743.238
1743 238
Unlisted Investments
Investments in units of the Church of Scouand Investors Trust.
Capital hekl by Presbytery..
Church of Scotland Investors TNsl-Growth Fund
Church of Scotland Investors TnJs*-Income Fund
2,135,367
508 174
2,643,541
1.951.284
503.579
2.454.863
Mixed Motive Investmonl
31.675 £1 Oeferred Shares- Capital Communty Bank - at ￿st
30,000
2.673 541
30.000
2 484 863
This asset is cLgssed as a 'Mrxed MotN6 Investmenf Ixing a Social Investment made in part to furthor tho charitable
F)urpose of Presbytery and in part to generate a financial retum of 30/0 p-a. No market value is avaSlable therefore the
asset is carried forward al cost.
10.Cr•dltors
2024
2023
AccnJ81s
Credllots
North Merchislon Fund - Grants to ￿ paid out
9,500
734
172.358
182 592
5,370
25,491
11. Analysls of net assats between funds
2024- current year
Unrestrlcted Deslgnated Restricted
Funds
Funds
Funds
Total
Fixed assets
Investments al market value
Currenl assets
Currenl liabilities
501
220,027
276,885
10,234
487,179
501
2.453.514 2,673.541
269,343
613,553
172.358
182,592
67 325 2 550 499 3,105,003
67.325
Analysts of net assats ba￿èen funds
2023- comparativ8 yèar
Unrgstrfcted Dgslgnated Restrlcted
Funds
Funds
Funds
Total
Fixed assets
Investments al markel value
Current assets
Current liabilities
1.002
201,059
304,057
30,861
475 257
1,002
2.283,804 2,484,863
60,344
430,397
30,861
65 996 2,341148 2 885 401
65,996
17

CHURCH OF SCOTLAND
PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Movement In Funds
2024 - Gurrent year
Opgnlng Income
Balancè
Inv. Galn
(Lo$$}
Expense
Transf8r
Total
RoStri¢ted Funds
Sludenl Bursary Fund
Martin Harcus 8ursary Fund
Fund for Churches. Fabric
Mission Resourcing Fund
Fabric Loan Trust
Dean Mission Fund
North Merchiston Fund
Wester Coates Fund
Total Restrlctod Funds
80.902
177,806
40,778
80,636
443.590
1,159,018
1.925
4,230
21.127
2,643
10,913
43.724
172.358
361418
8.782
2 344 148 265 702
7,577
16,654
3,729
5.460
40,152
63,330
11.915)
(4.2081
88.489
194.482
65.634
88.739
494.655
1,227.492
{38.5801
{172.3581
12.000
229 061
391008
2 550 499
169710
Designated Fund
Presbytery Development
Fund
65.996
65.996
67,325
2,142
Unrestrlcted Funds
General Furbd
475.257 249.441
18.968
256.487
487 179
Total Funds
2 885 401 518 614
188.678
487,690
3,105,003
Movement In Funds
2023- comparative
Openlng Income
Balance
Inv. Galn
{Loss)
Expensfr
Transfgr
Total
Restrlcted Funds
Student Bursary Fund
Mclrtin Harws Bursary Fund
Fund for Churches, Fabric
Mission Resourcing Fund
Fabric Loan Trust
Dèan Mission Fund
Wesler Coales Fund
74.970
164.732
38.955
73.793
403.027
1,092.659
339.054
2 187 190
1.699
3,733
907
2,106
9.171
37,634
7,714
62.964
5.924
13,020
2.916
4.737
31,392
63,830
(1.691)
13,679}
{2,000}
80.902
177,806
40,778
80,636
443,590
1,159,018
361418
(35.105)
11.000
Total Restrlcted Funds
2344 148
Designated Fund
Presbytery Development
Fund
65,000
65,000
3,510
3,510
65.996
Unrestrlcted Funds
Ggneral Fund
446 252 228.286
14,830
214.111
475.257
Total Funds
2 698 442 295 756
162299
271096
2 885 401
18

CHURCH OF SCOTLAND
PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Restrlcted Funds
Purpose
student Bursary Fund and Marbn Harcus
Bursary Fund
Thg SUPPOrt ol persons gtudying for entry into the Minislry
of the Church of Scotland.
Fund for Churches. Fabric and The
Fabric Loan Trusl
Asslslance with fabric costs to congregations
MIS￿0n Resourcing Fund
To propagate the Christian faith within the trf)unds of the
Presbylery.
Dean Miss1￿ Fund
To make grants for mission p￿r￿se$, work among the
homeless aThJ thg SUPPOrt of theological education in Indla
and Bangladesh.
North Merchislon Fund
To make grants for mission purposes and il has been
agreed to provide funding on an equal basls lo each
¢x>ngregalion base(J on the 2023 list ol presbytery
assessments Ipdor to unlons commer)citvJ).
Wesler Coales Fund
The revenue of the tund is applied for financial support of
ministerial assist8nce.
D8slgnated Funds
Presbytery Development Fund
The fund offers opporlunilies for developmont projecls
within the Presbytery Plan.
13 Volunto91$
In common with all presbyteri8s of the Church of Scotland, Presbyiery ben8fits from the contributions
made by volunteers who give of their time and talents willingly for the benelti of Presby1ery. The
areas of the life of Presbytery which rely on the contribution of members are varied and much actlvtty
would unable to continue were it ￿t for the commitment shown.
14 Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
2024
2023
Net movement in funds
Add back depreciation charge
Deduct inveslment income
Deduct gainslAdd back losses on investments
Decrease {Inwaso} in debtots
Increase IOecrease} in creditors
Kat cash provlded Iusgd) in operatlng activltles
219,602
501
{96,2431
(188.6781
(176.658}
151.731
186,959
500
{78.357)
1162.2991
25.095
89.745
15 Flnanclal Commltmènts
Fulure minimum rentals payable under non-canceltable operatinglgases are as follows-
2024
2023
Within one year
Aft8r one and befo￿ five years
19,901
39.802
19

I

CHURCH OF SCOTLAND PRESB YTERY OF EDINBURGH AND WEST LOTHIAN
List of Trustees from 1st January 2024 to Date of approval of Report and Accounts

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN
Llst of Trustees from 1st January 2024 to Datè of approval of Report and Accounts
22

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND VIEST LOTHIAN
Llst of Trustogs from 1$1 January 2024 to Date of approval of Report and Accounts
23