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2025-12-31-accounts

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Charity Number SC017076

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Contents Pages
Trustees’ Report 2 – 6
Auditor’s Report to the Trustees 7 – 9
Statement of Financial Activities 10
Balance Sheet 11
Statement of Cash Flows 12
Accounting Policies 13 - 14
Notes to the Financial Statements 15 – 20
List of Trustees 21 – 24

1

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 13-14 and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and The Charities SORP (FRS 102).

Objectives and Performance

The aim of the Church is to share in the Ministry of Jesus Christ. It is a condition of membership that a person requires to be admitted on profession of faith, and membership and ordination as a minister, elder or deacon is a requirement for participation in the Courts of the Church. However, worship is open to all as is the provision of pastoral support and inclusion in Church-based community activities. The Church of Scotland has an "open" communion table to members of any branch of the Church. Outreach is for all, and not just members.

This Presbytery is in historical continuity with the Church of Scotland, which was reformed in 1560, whose liberties were ratified in 1592, and for whose security provision was made in the Treaty of Union of 1707.

The purposes of the Church are to offer Christian worship, fellowship, instruction, mission and service; to labour for the advancement of the Kingdom of God throughout the world that all may know God the Father through Jesus Christ, His son, in the power of the Holy Spirit; and to bring the ordinances of religion to the people within its parishes. In furtherance of these purposes , Presbytery encourages and supports the congregations within its area to provide facilities for Worship, Fellowship and the enriching of Community Life, to provide regular opportunities for Worship and Celebration and the teaching of the Christian Faith, and also to provide pastoral care to the people in the parish in times of difficulty, illness, bereavement, crisis and stress; and in every parish, through the Ministry Team to offer spiritual counselling, advice, and support to anyone living in the parish and provide appropriate Ceremonies to mark or celebrate special points in life including baptisms, marriages, funerals, as well as the celebration of local or national events such as Thanksgivings and Remembrances. Congregations also provide social and recreational facilities for groups of all ages within the Community. Presbytery also makes donations to support the work of religious and charitable bodies in Edinburgh and West Lothian.

Grant Making Policy

Grants are paid out in accordance with the objectives of the charity. The trustees consider that all payments made during the period fall within the constitution. The circumstances of applicants for aid are reviewed by Presbytery before a decision is made as to whether or not a grant should be made and, if so, the amount of the grant. Standard application forms are used for those wishing to apply for a grant which provides information required by the trustees to decide on the merits of the application. During the year Presbytery has paid (or committed to pay) grants and property inspection fees of £73,955 (2024: £271,840).

Achievements and Performance

Presbytery offers pastoral support and pastoral supervision to ministers and other full-time workers in parishes; by participating in the Church of Scotland Discernment and Training processes for those called to full-time and part-time ministries; by supporting the training and enabling of local ministries carried out by members of congregations, by the provision of support for children's and youth workers; by resourcing support for local mission initiatives; by dealing with applications from congregations to repair, alter or extend ecclesiastical buildings; by serving as a channel of communication between the Councils of the General Assembly and congregations.

Future Activities

It is our plan and intention to maintain and enhance the work of Presbytery; and seek to raise adequate finance to provide these services in the future. Presbytery is promoting work amongst the homeless and other good works. Presbytery, through training and new initiatives, will seek to reach out to the people in new housing areas currently being constructed within the bounds of Presbytery. In many areas of the Presbytery there is a good level of working together with other Christian denominations and this will be more of a focus in future. As local Councils work towards a new vision for the area the Presbytery will engage with their planning processes.

2

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Financial Review

The results for the year are as set out in the Statement of Financial Activities on page 10.

Presbytery receives its core funding from its member Congregations and Investment Income to pay for its general expenditure. A grant of £129,150 (2024: £126,000) was received from The Church of Scotland, consequently a net surplus of income over expenditure before gains on investments amounting to £39,658 (2024: deficit of £5,717) was realised on Unrestricted and Designated funds. This surplus has been taken into account before calculating core funding for 2026.

Presbytery agreed to give full title of the former Village School, 2 Kirk Lane, Livingston to West Lothian Council for a consideration of £52,500. Presbytery agreed that the proceeds should be held within the Resourcing Mission Fund.

Investment Policy and Performance

The value of the portfolio at 31 December 2025 was £2,856,052 compared with £2,673,541 at 31 December 2024. The cost of investments at 31 December 2025 and 2024 was £1,743,238. There were no realised gains or losses during the year (2024: £Nil) and unrealised gain on revaluation were £182,511 (2024: gain £188,678). The unrealised gains/losses are due to market concerns. Presbytery seeks to provide growing income and long-term increase in the value of capital, utilising the Church of Scotland Investors Trust and their investment managers. The Church of Scotland Investors Trust Growth fund is very largely equity-based and is intended for long term investment. The Income fund is intended for medium-term investment and aims to provide immediate high income with funds invested predominantly in fixed interest securities.

Risk Policy

Principal Risks and Uncertainties

The Charities and Trustee Investment (Scotland) Act 2005 requires us as trustees to consider the perceived Risks and Uncertainties facing the Charity (The Rule) and the steps we take to mitigate those risks (Our Principles)

Risks include:

Declining & ageing membership – falling membership has an impact upon governance and upon income. A fall in income of congregations will reflect upon the income of the whole Church and individual Presbyteries. Declining membership reduces the number of those persons wishing to be active in leadership at all levels of governance.

Drop in numbers of FTMWS – There has been a drop in the number of persons studying for Full Time Ministry in Word and Sacrament and an increase in retirals on grounds of age.

Failure to use our Reserves – Presbytery has significant reserves set aside to fund Mission, the Fabric of Church buildings and the provision of Bursaries. Alertness to the needs of congregations within the bounds of Presbytery is a requisite for the proper use of funds.

Finances - The principal financial risk is considered to be the security of investments and the ability of those investments to generate sufficient funds to enable the charity to cover such expenditure as may not be covered by congregational assessments and contributions towards staffing costs. This risk has been addressed by investing in Church of Scotland Investors Trust funds and deposits, which are considered to provide an appropriate balance between income and the security and growth of capital.

In Mitigation of these Risks

The objectives and performance of Presbytery set out above coupled with the Five Marks of Mission, to Tell – Teach – Tend – Transform – Treasure, our principles for the twenty-first century, guide us in our approach to managing risk and avoiding complacency.

3

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Reserves Policy

Unrestricted Reserves

It is the policy of the Trustees to hold general reserves, represented by net current assets, sufficient to cover costs until congregational assessments are received. At 31 December 2025 the net assets on General Reserve amounted to £488,648 (2024: £487,179) including investments valued at £237,271 (2024: £220,027). It is the intention of the trustees to use the non-invested element of £251,377 to reduce congregational assessments over the coming years.

Designated Funds and Restricted Funds

The purposes of the designated and restricted funds are set out in note 12. The policy of the Trustees is to expend the income of these funds in accordance with the purposes of the funds.

Structure, Governance and Management

Constitution

The Presbytery was formed in the late sixteenth century. A Presbytery is the characteristic and fundamental court of the Church of Scotland since it not only directly supervises ministers and Kirk Sessions but also elects those who form the General Assembly. The General Assembly is the highest court of the Church of Scotland, and it determines operational matters for all congregations within Presbyteries. The Presbytery consists of the ministers and representative elders, from the congregations in its area, who have responsibility for church activity within its own boundaries. There are also elders, called equalising elders chosen by Presbytery to make sure that retired and specialist ministers entitled to membership of the Court do not cause ministers to outnumber the elders in its membership. Commissioned elders are elected by their own congregation.

Principal office-bearers and Key management personnel remuneration

The principal office - bearers are the Presbytery Moderator, who is selected annually, and the Presbytery Clerk. The Presbytery Clerk is charged with the running and operating of the charity on a day-to-day basis in accordance with delegated powers of authority from the trustees. The Clerk is assisted by the Deputy Clerk, Presbytery Administrator and the Presbytery Treasurer. The Clerk, Deputy Clerk and Treasurer are trustees and receive remuneration and expenses details of which are disclosed in note 7 to the financial statements.

Recruitment and Appointment of Trustees

New members of Presbytery receive an induction course to explain the structure and practices of Presbytery. As elders within the Kirk Session of their individual congregation, they have confirmed that they:

The Kirk Session is a group of people from the congregation who make the major decisions within their own church. The induction courses to explain the structure and practices of Presbytery are supported by the availability of specialist trainers.

4

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2025

Conduct of Business

Presbytery meets six or seven times in a year. Between meetings Presbytery business is carried out by several committees. Amongst other things, the business of Presbytery includes setting parish boundaries, determining how many congregations and ministers there may be within its bounds, and dealing with services for ministers coming to or departing from its bounds. It has supervisory responsibilities for congregations, ministers and also for students who are in training for the ministry. Both as a court and also through its various committees it deals with a wide range of issues including education, social work, church property, finance, inter-church relations and the Church's mission in Edinburgh and West Lothian, Scotland and overseas.

The Presbytery is the court of appeal for all matters which are dealt with by Kirk Sessions, as well as having the power to review decisions made at congregational meetings. Each congregation is visited once in every five-year period by members of Presbytery (who are known as Presbyters), when its spiritual well-being and congregational activities are examined. The objective is to encourage and advise the minister, Kirk Session and congregation, and to draw to their attention any matters which appear to be unsatisfactory or not in accordance with Church law.

In addition to appointing General Assembly commissioners, Presbyteries have potential changes to Church legislation sent down to them by the Assembly for consideration under the Barrier Act. This Act, which dates from 1697, is designed to prevent sudden major changes in the most important areas of the Church's life. It requires that at least half the Presbyteries must approve the proposed new legislation before it can be brought to the next Assembly to be passed as an Act.

Many aspects of Presbytery business are dealt with by standing committees who present their reports to Presbyters at the regular meetings of Presbytery. The committees are as follows:

Business Records Faith Nurture Nominations Faith Impact Property Deployment Finance Ministries

Other Reports

Presbytery also listens to reports, from time to time, from Christian organisations and others on many aspects. After discussion, comment and questions, reports are approved or amended and thereafter form the basis of future action plans.

Reference and Administrative Information

Principal and contact address 4 Redheughs Rigg Edinburgh EH12 9DG

A full list of members of Presbytery (Trustees) is shown on pages 21 – 24

Presbyters who hold office are: The Moderator Rev Andrea Price (From February 2024 to February 2025) Rev Dr Sandy Forsyth (From February 2025 to February 2026) Mr Darren Phillip (From February 2026) The Clerk Dr Hazel Hastie The Deputy Clerk Rev Daniel Carmichael (to May 2026) The Treasurer David J Gilchrist Auditors R L H Crawford BA CA CTA Jeffrey Crawford & Co. 25, Castle Terrace Edinburgh, EH1 2ER Bankers The Bank of Scotland George Street Edinburgh Charitable Status The Presbytery is recognised as a charity in Scotland. (SC017076) Parent Charity Church of Scotland (SC011353)

5

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investments (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity’s constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

Signed by the order of the Trustees on 16[th] June 2026

Dr Hazel Hastie

Dr Hazel Hastie - Presbytery Clerk

6

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN

REPORT OF THE INDEPENDENT AUDITOR’S TO THE TRUSTEES

Opinion

I have audited the financial statements of the Presbytery of Edinburgh (‘the charity’) for the period ended 31 December 2025 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In my opinion the financial statements:

Basis for opinion

I conducted my audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. My responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of my report. I am independent of the charity in accordance with the ethical requirements that are relevant to my audit of the financial statements in the UK, including the FRC's Ethical Standard, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Conclusions relating to going concern

I have nothing to report in respect of the following matters in relation to which the ISAs (UK) require me to report to you where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

My opinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon.

In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If I identify such material inconsistencies or apparent material misstatements, I am required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact.

I have nothing to report in this regard.

Matters on which we are required to report by exception

I have nothing to report in respect of the following matters where the Charities Accounts (Scotland) Regulations 2006 (as amended) requires me to report to you if, in my opinion:

7

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN

REPORT OF THE INDEPENDENT AUDITOR’S TO THE TRUSTEES (continued)

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, set out on page six, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

I have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a report of the independent auditor that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework applicable to the charity, identified the principal risks of non-compliance and the extent to which non-compliance may impact on the charity’s ability to continue trading and risk a material misstatement in the financial statements.

We evaluated management's incentive and opportunities for fraudulent manipulation of the financial statements and determined that the principal risks related to the misstatement of revenue and valuation of assets.

Based on this understanding we designed our audit procedures to identify irregularities. Our procedures involved the following:

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our report of the independent auditors.

8

THE CHURCH OF SCOTLAND - PRESBYTERY OF EDINBURGH AND WEST LOTHIAN

REPORT OF THE INDEPENDENT AUDITOR’S TO THE TRUSTEES (continued)

Use of my report

This report is made solely to the charity’s trustees, as a body, in accordance with regulation 10 of the Charities and Trustee Investment (Scotland) Act 2006 (as amended). My audit work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity’s trustees as a body, for our audit work, for this report, or for the opinions I have formed.

R L H Crawford

R L H Crawford (Senior Statutory Auditor) for and on behalf of Jeffrey Crawford & Co Chartered Accountants and Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 25 Castle Terrace Edinburgh EH1 2ER

Date: ......29th July 2026...

9

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2025

Note
Income and endowments
from:
Donations and legacies
1
Charitable activities
2
Investments
3
Exceptional and Other
4
Total Income
Expenditure on:
Charitable activities
5
Total Expenditure
Net Income (Expenditure)
before gains and losses
on investments
Net gains (losses) on
investments
9
Net Income (Expenditure)
Transfers between Funds
Transfers in
Transfers out
Net movement in funds
Reconciliation of Funds:
Total funds brought forward
Total funds carried
forward
12		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
2025
2024
£
£
£
£
£
122,866
-
-
122,866
124,013
129,150
-
-
129,150
126,000
17,111
2,933
74,091
94,135
96,243
52,500
-
-
52,500
172,358
321,627
2,933
74,091
398,651
518,614
284,902
-
62,920
347,822
487,690
284,902
-
62,920
347,822
487,690
36,725
2,933
11,171
50,829
30,924
17,244
-
165,267
182,511
188,678
53,969
2,933
176,438
233,340
219,602
-
-
54,792
54,792
-
(52,500)
(2,292)
-
(54,792)
-
1,469
641
231,230
233,340
219,602
487,179
67,325
2,550,499 3,105,003
2,885,401
488,648
67,966
2,781,729
3,338,343
3,105,003

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

`

10

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN BALANCE SHEET AS AT 31 DECEMBER 2025

Notes
Fixed Assets
Tangible Fixed Assets
8
Investments
9
Current Assets
Prepayments
Accrued income
Church of Scotland Investors Trust – Deposits
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due within one year
10
Net Current Assets
Total Assets less current liabilities
The funds of the charity:
11,12
Restricted funds
Designated funds
Unrestricted funds		 2025
2024
£
£
-
501
2,856,052
2,673,541
2,856,052
2,674,042
4,376
4,300
-
172,358
422,966
411,175
86,850
25,720
514,192
613,553
31,901
182,592
31,901
182,592
482,291
430,961
3,338,343
3,105,003
2,781,729
2,550,499
67,966
67,325
488,648
487,179
3,338,343
3,105,003

The notes on pages 13 to 20 form part of these accounts.

These financial statements were approved by Presbytery on 16[th] June 2026 and are signed on their behalf by:

David J Gilchrist

Dr Hazel Hastie

David J Gilchrist Treasurer

Dr Hazel Hastie Clerk

11

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN STATEMENT OF CASH FLOWS YEAR ENDED 31 DECEMBER 2025

Note
Net cash provided (used) in operating activities
14
Cash Flows from investing activities
Interest and dividends
3
Purchase of fixed assets
9
Purchase of Investments
8
Proceeds from sale of investments
8
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward		 Total
Total
Funds
Funds
2025
2024
£
£
(21,214)
(89,745)
94,135
96,243
-
-
-
-
-
-
94,135
96,243
72,921
6,498
436,895
430,397
509,816
436,895

12

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2025

The Presbytery of Edinburgh and West Lothian is an unincorporated Charity (SCO17076) registered in Scotland. The charity’s administrative information can be found on page 5.

Accounting policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

Basis of preparation

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.

The organisation constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the fundamental currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Assets and liabilities are initially recognised at historic cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going Concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern as sufficient reserves are available and the future activities of the charity can be adapted to the available income.

Fund accounting

Funds are classified as either restricted funds or unrestricted funds defined as follows. Restricted funds are funds subject to specific requirements as to their 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. Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. The designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Income

Income, including legacies and grants, is recognised when the charity has entitlement to the funds; any performance conditions attached to the item(s) of income have been met; it is probable that the income will be received; and the amount can be measured reliably.

Expenditure

Expenditure is recognised on an accruals basis when a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Direct costs are charged to the relevant fund and support costs are charged to the general unrestricted fund.

Grants awarded by the charity are recognised when the funds are committed.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with statutory requirements.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregational members is not recognised.

13

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN ACCOUNTING POLICIES YEAR ENDED 31 DECEMBER 2025

Donated services and facilities (continued)

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable.

Fixed assets

Tangible fixed assets, costing in excess of £2,000, are depreciated over three years less estimated residual value in equal instalments.

Significant judgements and estimates

The Trustees are of the view that no significant judgements or estimates were applied in the preparation of the financial statements.

Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and the market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. Mixed Motive Investments are stated at cost less impairment.

Taxation

Presbytery is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. Presbytery is not registered for VAT and resources expended therefore include irrecoverable input VAT.

Financial instruments

Financial assets measured at fair value are listed investments. Financial assets measured at amortised costs include cash at bank, trade and other debtors and accrued income. Financial liabilities measured at amortised cost are suppliers, provisions, accruals and accrued pension costs.

Pension scheme

The charity operates a defined contribution pension scheme for eligible employees under the pension regulations. Contributions payable for the year are included in expenditure.

Leases

Costs in respect of operating leases where substantially all of the benefits and risks of ownership remain with the lessor, are charged on a straight line basis over the term of the lease.

14

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. Donations and Legacies

Congregational Assessments
Legacies		 Unrestricted
Funds
Designated
Funds
Restricted
Funds
2025
2024
£
£
£
£
£
122,866
-
-
122,866
104,013
-
-
-
-
20,000
122,866
-
-
122,866
124,013

Income from donations and legacies was £122,866 (2024: £124,013) of which £122,866 (2024: £104,013) was unrestricted, £Nil (2024: £Nil) designated and £nil (2024: £20,000) restricted.

2. Income from Charitable Activities

Funds received from Church of Scotland
129,150
-
-
129,150
126,000
129,150
-
-
129,150
126,000

Income from charitable activities was £129,150 (2024: £126,000) of which £129,150 (2024: £126,000) was unrestricted, £Nil (2024: £Nil) designated and £Nil (2024: £Nil) restricted.

3. Investment Income

Investors Trust Deposit Interest
Investors Trust Unit Trust distributions
Castle Community Bank Interest		 12,455
2,933
4,780
20,168
22,276
4,656
-
68,096
72,752
72,752
-
-
1,215
1,215
1,215
17,111
2,933
74,091
94,135
96,243

Investment Income was £94,135 (2024: £96,243) of which £17,111 (2024: £19,428) was unrestricted, £2,933 Designated (2024: £3,471) and £74,091 (2024: £73,344) was restricted.

4. Exceptional and Other Income

North Merchiston Fund
Other Income		 -
-
-
-
172,358
52,500
-
-
52,500
-
52,500
-
-
52,500
172,358

Other Income of £52,500 (2024: £172,358) of which £52,500 (2024: £Nil) was unrestricted £nil (2024: £Nil) designated and £nil (2024: £172,358) was restricted.

Total Income 321,627 2,933 74,091 398,651 518,614

15

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

5. Analysis of Expenditure

5. Analysis of Expenditure 5. Analysis of Expenditure
Unrestricted Designated Restricted
Funds Funds Funds 2025 2024
Charitable Activities: £ £ £ £ £
Staffing Costs – see note 6
Salaries – Presbytery Office - and other benefits 169,673 - - 169,673 143,801
Honoraria 4,703 - - 4,703 765
Employer’s National Insurance - Less Employer’s Allowance
8,572		 - - 8,572 8,319
Employer’s Pension Contributions 20,295 - - 20,295 17,580
Clerks’ expenses 3,635 - - 3,635 3,836
206,878 - - 206,878 174,301
Accommodation
Presbytery office 19,875 - - 19,875 1,032
Presbytery meetings 5,409 - - 5,409 5,072
Insurance 1,321 - - 1,321 1,348
26,605 - - 26,605 7,452
Other Costs
Professional Fees 18 - - 18 -
Payroll Administration 905 - - 905 905
Stationery, Telephone and Postage 1,860 - - 1,860 1,843
Internet and Website 1,575 - - 1,575 1,069
Other Expenses 2,242 - - 2,242 930
Travel Expenses 2,290 - - 2,290 2,126
Communications Co-ordinator – Fees 7,490 - - 7,490 7,150
Communications Co-ordinator – Costs of Zoom licences etc. 552 - - 552 491
Depreciation 501 - - 501 501
17,433 - - 17,433 15,015
Pastoral Care
Chaplains’ Fees 3,021 - - 3,021 2,824
Consultants’ fees and Room Hire 2,893 - - 2,893 3,103
5,914 - - 5,914 5,927
Grants to Congregations and Others
Parish Mission Grants 8,475 - 12,000 20,475 19,820
Training Courses 460 - - 460 539
Fabric Grants - - - - -
Property Inspections Fees and Buildings Officer 2,100 - - 2,100 32,278
Development Fund Projects - - - - -
Bursaries to Students - - 6,128 6,128 10,203
Dean Fund Grants - - 42,500 42,500 34,500
Development Fund - Grants - - - - 2,142
North Merchiston Fund - Grants for Mission - - 2,292 2,292 172,358
11,035 - 62,920 73,955 271,840
Support Costs - Governance
Auditor’s / Independent Examiner’s Fee		 10,200 - - 10,200 6,000
Accountancy and Bookkeeping Fees 6,837 6,837 7,155
**17,037 ** - - **17,037 ** 13,155
Total Expenditure on Charitable Activities 284,902 - 62,920 347,822 487,690

Expenditure on charitable activities and support costs was £347,822 (2024: £487,690) of which £284,902 (2024: £256,487) was unrestricted, £nil (2024: £2,142) was designated and £62,920 (2024: £229,061) was restricted.

16

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

6. Staff Costs and Numbers

6. Staff Costs and Numbers
Salaries, honoraria and wages
National Insurance (Net of Employer’s Allowance)
Pension Contributions
Expenses
Total
Funded by:
Contribution from Church of Scotland
Presbytery		 2025
2024
£
£
174,487
144,566
8,461
8,319
20,295
17,580
203,243
170,465
3,635
3,836
206,878
174,301
129,150
126,000
77,728
48,301

The average number of employees during the year, calculated on the basis of a headcount was 7 (2024: 5).

7. Trustee Remuneration and Related Party Transactions

Trustees who received remuneration for their work during the year, together with reimbursement of expenses in compliance with the General Assembly Regulations, are as follows:

2025 2024
£ £
Presbytery Clerk - Salary, Nat.Ins. and Pension Contributions. 68,470 67,486
Presbytery Clerk – Expenses 2,894 2,044
Treasurer's Honorarium 4,703 765
Depute Clerk - Salary, Nat.Ins. and Pension Contributions 47,318
 24,133
Depute Clerk – Expenses 741 1,792

Three (2024 – Three) Presbyters are Chaplains to Ministers. They received honoraria during the period totalling £2,910 (2024 - £2,824).

Three other Presbyters received travel & other expenses totalling £2,185 (2024 £1,890). There were no donations to the charity from Trustees in either year.

8. Fixed Assets

Cost at 1 January 2025
Additions at cost
Cost of deletions
Depreciation at 1 January 2025
Charge for the period
Deletions
Depreciation at 31 December 2025
Net Book Value at 31 December 2025
Net Book Value at 31 December 2024		 Computer
equipment
Furniture		 Total

£
£		 £
3,982
1,275		 5,257
-
-
-
-		 -
-
3,982
1,275		 5,257
3,481
1,275		 4,756
501
-		 501
3,982
1,275		 5,257
-
-		 -
501
-		 501

17

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

9. Investments
Market value at beginning of year
Additions at cost
Gain (Loss) on revaluations
Market value at end of year
Investments at Cost
Unlisted Investments
Investments in units of the Church of Scotland Investors Trust.
Capital held by Presbytery:
Church of Scotland Investors Trust-Growth Fund
Church of Scotland Investors Trust-Income Fund
Mixed Motive Investment
31,675£1 Deferred Shares – Capital Community Bank – at cost		 2025
2024
£
£
2,673,541
2,484,863
-
-
182,511
188,678
2,856,052
2,673,541
1,743,238
1,743,238
2,302,716
2,135,367
523,336
508,174
2,826,052
2,643,541
30,000
30,000
2,856,052
2,673,541

This asset is classed as a “Mixed Motive Investment” being a Social Investment made in part to further the charitable purpose of Presbytery and in part to generate a financial return of 3% p.a. No market value is available therefore the asset is carried forward at cost.

10.Creditors

2025
2024
£
£
Accruals
12,500
9,500
Creditors
19,401
734
North Merchiston Fund - Grants to be paid out
-
172,358
31,901
182,592
11. Analysis of net assets between funds
2025 – current year
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
£
£
£
£
Fixed assets
-
-
-
-
Investments at market value
237,271
-
2,618,781
2,856,052
Current assets
283,278
67,966
162,948
514,192
Current liabilities
(31,901)
-
-
(31,901)
488,648
67,966
2,781,729
3,338,343		 2025
2024
£
£
Accruals
12,500
9,500
Creditors
19,401
734
North Merchiston Fund - Grants to be paid out
-
172,358
31,901
182,592
11. Analysis of net assets between funds
2025 – current year
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
£
£
£
£
Fixed assets
-
-
-
-
Investments at market value
237,271
-
2,618,781
2,856,052
Current assets
283,278
67,966
162,948
514,192
Current liabilities
(31,901)
-
-
(31,901)
488,648
67,966
2,781,729
3,338,343		 2025
2024
£
£
Accruals
12,500
9,500
Creditors
19,401
734
North Merchiston Fund - Grants to be paid out
-
172,358
31,901
182,592
11. Analysis of net assets between funds
2025 – current year
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
£
£
£
£
Fixed assets
-
-
-
-
Investments at market value
237,271
-
2,618,781
2,856,052
Current assets
283,278
67,966
162,948
514,192
Current liabilities
(31,901)
-
-
(31,901)
488,648
67,966
2,781,729
3,338,343
488,648
67,966
2,781,729
3,338,343
Analysis of net assets between funds
2024 – comparative
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
£
£
£
£
Fixed assets
501
-
-
501
Investments at market value
220,027
-
2,453,514
2,673,541
Current assets
276,885
67,325
269,343
613,553
Current liabilities
(10,234)
-
(172,358)
(182,592)
487,179
67,325
2,550,499
3,105,003		 Analysis of net assets between funds
2024 – comparative
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
£
£
£
£
Fixed assets
501
-
-
501
Investments at market value
220,027
-
2,453,514
2,673,541
Current assets
276,885
67,325
269,343
613,553
Current liabilities
(10,234)
-
(172,358)
(182,592)
487,179
67,325
2,550,499
3,105,003		 Analysis of net assets between funds
2024 – comparative
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Total
£
£
£
£
Fixed assets
501
-
-
501
Investments at market value
220,027
-
2,453,514
2,673,541
Current assets
276,885
67,325
269,343
613,553
Current liabilities
(10,234)
-
(172,358)
(182,592)
487,179
67,325
2,550,499
3,105,003
487,179
67,325
2,550,499
3,105,003

18

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

12 Movement in Funds
2025 – current year
Restricted Funds
Student Bursary Fund
Martin Harcus Bursary Fund
Fund for Churches’ Fabric
Mission Resourcing Fund
Fabric Loan Trust
Dean Mission Fund
North Merchiston Fund
Wester Coates Fund
Total Restricted Funds
Designated Fund
Presbytery Development
Fund

Unrestricted Funds
General Fund

Total Funds
Movement in Funds
2024 – comparative
Restricted Funds
Student Bursary Fund
Martin Harcus Bursary Fund
Fund for Churches’ Fabric
Mission Resourcing Fund
Fabric Loan Trust
Dean Mission Fund
North Merchiston Fund
Wester Coates Fund
Total Restricted Funds
Designated Fund
Presbytery Development
Fund

Unrestricted Funds
General Fund

Total Funds		 Opening
Balance
£
Income
£
Inv. Gain
(Loss)
£
Expense
£
Transfer
£
88,489
1,909
6,889
(1,916)
-
194,482
4,196
15,139
(4,212)
-
65,634
1,920
3,390
-
-
88,739
2,690
5,312
-
52,500
494,655
11,233
36,502
-
-
1,227,492
43,706
68,210
(42,500)
-
-
-
-
(2,292)
2,292
391,008
8,437
29,825
(12,000)
-
Total
£
95,371
209,605
70,944
149,241
542,390
1,296,908
-
417,270
2,550,499
74,091
165,267
(62,920)
54,792		 2,781,729
67,325
2,933
-
-
(2,292)		 67,966
67,325
2,933
-
-
(2,292)		 67,966
487,179
321,627
17,244
(284,902)
(52,500)		 488,648
3,105,003
398,651
182,511
(347,822)
-		 3,338,343
Opening
Balance
£
Income
£
Inv. Gain
(Loss)
£
Expense
£
Transfer
£
80,902
1,925
7,577
(1,915)
-
177,806
4,230
16,654
(4,208)
-
40,778
21,127
3,729
-
-
80,636
2,643
5,460
-
-
443,590
10,913
40,152
-
-
1,159,018
43,724
63,330
(38,580)
-
-
172,358
-
(172,358)
-
361,418
8,782
32,808
(12,000)
-
Total
£
88,489
194,482
65,634
88,739
494,655
1,227,492
-
391,008
2,344,148
265,702
169,710
(229,061)
-		 2,550,499
65,996
3,471
-
(2,142)
-		 67,325
65,996
3,471
-
(2,142)
-		 67,325
475,257
249,441
18,968
(256,487)
-		 487,179
2,885,401
518,614
188,678
(487,690)
-		 3,105,003

19

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Restricted Funds

Purpose

Student Bursary Fund and Martin Harcus Bursary Fund

The support of persons studying for entry into the Ministry of the Church of Scotland.

Fund for Churches’ Fabric and The Fabric Loan Trust

Assistance with fabric costs to congregations

Mission Resourcing Fund

To propagate the Christian faith within the bounds of the Presbytery.

Dean Mission Fund

To make grants for mission purposes, work among the homeless and the support of theological education in India and Bangladesh.

North Merchiston Fund

To make grants for mission purposes and it has been agreed to provide funding on an equal basis to each congregation based on the 2023 list of presbytery assessments (prior to unions commencing).

Wester Coates Fund

Designated Funds Presbytery Development Fund

The revenue of the fund is applied for financial support of ministerial assistance.

The fund offers opportunities for development projects within the Presbytery Plan.

Transfers

Transfers: all transfers were agreed by the Trustees and in line with the relevant fund criteria.

13 Volunteers

In common with all presbyteries of the Church of Scotland, Presbytery benefits from the contributions made by volunteers who give of their time and talents willingly for the benefit of Presbytery. The areas of the life of Presbytery which rely on the contribution of members are varied and much activity would be unable to continue were it not for the commitment shown.

14 Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds
Add back depreciation charge
Deduct investment income
Deduct gains/Add back losses on investments
Decrease (Increase) in debtors
Increase (Decrease) in creditors
Net cash provided (used) in operating activities		 2025
2024
£
£
233,340
219,602
501
501
(94,135)
(96,243)
(182,511)
(188,678)
172,282
(176,658)
(150,691)
151,731
(21,214)
(89,745)

15 Financial Commitments

Future minimum rentals payable under non-cancellable operating leases are as follows:

Within one year
After one and before five years		 2025
2024
£
£
20,946
19,901
20,946
39,802
41,892
59,703

20

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN List of Trustees from 1[st] January 2025 to Date of approval of Report and Accounts

Commissioned Elders

Mrs Jean Aldred Until 6/25 Mr Jim McLean
Mr Ian Alexander Mrs Elizabeth McClelland
Mr Bruce Anderson Ms Susan McNarry
Ms Katherine Anderson Mrs Ruth Minnican From 7/25
Mrs Katherine Andrews Mrs Morag Mylne Until 6/25
Mr Jeremy Balfour From 7/25 Mrs Margaret Nimmo
Mr Douglas Bannatyne Mr David Nicol
Mrs Aileen Barrowman Until 6/25 Ms Alison Noble
Mr James Borland Until 6/25 Mr Sandy Pratt
Mr Christopher Boston From 7/25 Mr Stuart Ramsay From 7/25
Mr Ian Brodie Mr John Rankine
Mr Philip Brown Until 6/25 Mrs Hazel Reid
Mr Russell Browning Miss Suzanne Riddoch
Mrs Morag Cameron Mr Graham Rogers
Mrs Patricia Chapman Mrs Paula Roots
Ms Jane Chidwick Mr Jonathan Rowney
Mr Brian Cooper Until 30/6 Mrs Anne Rutherford
Mrs Maria Croall Ms Diane Samuel
Mrs Linda Cunningham From 7/25 Miss Maureen Samuel
Mrs Isabel Curren Mrs Janet Shepherd From 7/25
Mrs Lesley Donald Mrs Jane Smart
Mrs Audrey Downie Mrs Marie Sneddon
Mr John Duncan Until 30/6 Mr Brian Souness
Ms Norma Falconer Until 30/6 Mr Paul Spencer
Mr Brian Falla Until 6/25 Mr Mike Stears
Mrs Linda Farrer Mrs Sandra Steedman
Mr George Ferguson From 7/25 Mrs Anne Steele Until 6/25
Mrs Alison Franks Ms Heather Stephens Until 10/24
Mrs Patricia Fraser Mr Andrew Stephenson
Mr George Goodall Dr Andrew Steven Until 30/6
Mr Tom Griffin Mr Robin Stimpson
Mr Nigel Hicks Mr Keith Stirling Until 30/6
Mr Douglas Horn Mr Alan Summers
Mrs Krys Hume Mr Eddie Thorn
Mrs Doreen Jones Ms Judith Walker
Miss Lyndsey Kennedy Mrs Damaris Walwanda
Mrs Jean Kershaw Until 6/25 Ms Miriam Weibye Until 6/25
Mrs Helen Kneale From 7/25 Mr James Wilson
Mr Simon Langdon Mr Kenneth Wilson
Miss Sheena Leslie From 7/25 Mrs Norma Wilson
Miss Lizabeth Mackie Miss Karen Woodcock Until 6/25
Mr Calum Martin Ms Julia Yarker
Mr John McFadzean From 7/25
Mrs Mary McKenzie
Deacons
Mrs Elizabeth Crocker Mr Gordon Pennykid
Mr Mark Evans Mrs Pauline Robertson
Ms Kirsty Forsyth Mrs Elaine Wood From 3/26
Miss Elspeth McPheat

21

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN List of Trustees from 1[st] January 2025 to Date of approval of Report and Accounts

EqualisingElders EqualisingElders
Mr Ramsay Allan Mr Bill Johnston
Mr Robert Armour Prof. Herbert Kerrigan
Miss Fiona Beveridge Mr Peter Kershaw Until 6/25
Mrs Margaret Bisset Mrs Patricia Kingston
Mr Hugh Brown Dr Kenneth MacKenzie
Mr Keith Burnett Mr David Maclennan
Mrs Rachel Cadell Until 6/25 Mr Hugh McDiarmid
Mrs Andrena Crawford Mrs Lynne McEwen
Mr Michael Cunliffe Mrs Karen McKay
Mrs Barbara Finlayson Mr William McKay
Mr David Gilchrist Mr Ian Musgrave
Mr Ian Glen Until 6/25 Mrs Anne Noble Until 6/25
Mr Allan Gordon Mr Darren Philip
Mr Grant Gordon Mr Douglas Robertson
Mr Ian Graham Dr John Sharp
Mrs Helen Hannan Mrs Pauline Weibye
Dr Mrs Hazel Hastie Mr David Wilkie
Mrs Margaret Henderson Mr Ross Wilkinson
Chaplains
Rev Ailsa Maclean
HealthCareChaplains
Rev Joanne Foster Until 6/25
Rev Erica Wishart
PrisonChaplains
Rev Douglas Creighton Rev Sheena Orr
Rev Christopher Galbraith
Minister in Charges
Rev James Aitken Rev Dr Thomas Kisitu
Rev Patricia Archibald From 7/25 Rev Laurene Lafontaine
Rev Dr Nelu Balaj Rev Ian MacDonald
Rev Dean Batchelor Rev Jack Macdonald
Rev Peter Bluett Rev Cameron Mackenzie
Rev Sandra Boyd Rev Robert Mackenzie
VeryRev Dr Derek Browning Rev Fiona Mathieson
Rev Dr Karen Campbell Rev Alexander McAspurren
Rev Julia Cato Rev Moira McDonald
Rev Alan Childs Rev Callum MacFarlane-Grieve From 2/26
Rev David Clarkson Rev Cheryl McKellarYoung
Rev Fergus Cook Rev Peter Nelson
Rev Robert Craig Rev Andrea Price
Rev Lourens DeJaeger Rev Dolly Purnell
Rev George F Du Toit Rev Dr Scott Rennie
Rev Dr Conor Fegan Rev Daniel Robertson
Rev Dr Liam Fraser Rev Samuel Torrens
Rev Neil Gardner Rev George Vidits
Rev Keith Graham Rev William Watt
Rev James Griggs Rev Dr Stewart Weaver
Rev Dr Andre Groenewald
Until 9/25		 Rev Dawn Westwood
Rev Dr Jonanda Groenewald Rev Julia Wiley
Rev Hanneke Jansevan Rev William Wishart
Vuren
Rev Gordon Kennedy Rev Janette Wilson
Rev Marc Kenton

22

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN List of Trustees from 1[st] January 2025 to Date of approval of Report and Accounts

MinisterChurch Offices MinisterChurch Offices
Rev Ian Alexander Rev Angus Mathieson
Rev Daniel Carmichael Rev Alan McCafferty
Rev Dr Alexander Forsyth
MinisterAssociate
Rev Susan MacGregor until 2/25 Rev Sigrid Marten
Rev Peter Sutton Rev Douglas Reid
Minister Auxiliary
Rev Thomas Riddell
Ministers not in a Charge
Rev Rolf Billes Rev Calum Macleod
Rev Sarah Embleton Rev Fiona Reynolds
Rev Kristina Herbold Ross Rev David Swan
Rev Adrian Lough
MinisterUniversity
VeryRev Prof.David Fergusson Rev Jane Howitt
Rev Dr Urzula Glienecke Rev Matthew Ross Until 10/25
Ordained Local Ministers
Rev Reuben Addis Rev Mary Macleod Rivett
Rev Susan Galloway Rev Janet McKenzie
Rev Kay Haggerty Rev Derek Munn
Rev Derek Henderson Rev Alison Quilter
Rev Elaine Hogan From 09/25 Rev Dr Fiona Tweedie
Rev Fiona Kennedy Rev Dr Rita Welsh
Rev Nikki Kirkland
Retired Deacons
Miss Morag Crawford DCS Miss Anne Mulligan DCS
Mrs Margaret Gordon DCS Miss Agnes Rennie DCS

23

CHURCH OF SCOTLAND PRESBYTERY OF EDINBURGH AND WEST LOTHIAN List of Trustees from 1[st] January 2025 to Date of approval of Report and Accounts

Retired Ministers Retired Ministers
Rev James Aitchison Rev Kenneth Mackay
Rev Helen Alexander Rev James Mackenzie
Rev Dorothy Anderson Rev Stephen Manners
Rev Dr Kenneth Baird Rev Scott Marshall
Rev lain Barclay RevDr Ian Maxwell
Rev Matthew Bicket RevDr lain May
Rev Kenneth Borthwick Rev John McPake
Rev Jennifer Booth Until 6/25 Rev Ian Moir Until 9/25
Rev William Brown VeryRev Angus Morrison
Rev Dr John Cowie Rev John Munro
Rev D Hugh Davidson Rev Dr Georgina Nelson
Rev James Dewar Until 3/25 Rev Douglas Nicol
Rev Alexander Douglas Rev Douglas Paterson
Rev Suzanne Dunleavy Rev John Povey
Rev Dr Rhona Dunphy Rev Frank Ribbons
Rev Brian Embleton Rev Alistair Ridland
Rev Gordon Farquharson Rev Charles Robertson
Rev Margaret Forrester Until 6/25 Rev Dr Alexander Roger
Rev Shirley Fraser Rev Duncan Shaw
Rev Dr Richard Frazer Rev Angus Smith Until 12/25
Rev Michael Frew Rev Ronald Smith
Rev Stewart Goudie Rev Suzi Stark
Rev WPeter Graham Rev Donald Scott
Rev Ronald Greig Rev Dr Martin Scott
Rev Ian Gilmour Rev Dr John Stevenson until 6/2
Rev Elspeth Harley Rev John Tait
VeryRev James Harkness Rev William Taylor
Rev Dr Jared Hay Rev Nigel Watson
Rev Elizabeth Henderson Rev Ian Wells
Rev Jack Holt Rev John Wells
Rev Richard Houston Until 6/25 Rev Dr George Whyte
Rev Ann Inglis Rev Jenny Williams Until 6/25
Rev William Irving Rev Alistair Wynne
Rev Dr James Jack Rev Dr John Young
Rev Alistair Keil
Rev Dr Anne Logan

24