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2025-12-31-accounts

Edinburgh Balerno Parish Church

Congregation No: 01/0002

Scottish Charity No: SC 018012 (Edinburgh Balerno Church of Scotland)

ACCRUED (SORP COMPLIANT) ACCOUNTS for year ended 31[st] December 2025

Trustees’ Annual Report for Year Ended 31[st] December 2025

ANNUAL REPORT

INDEX

Edinburgh Balerno Church of Scotland

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SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

The trustees present the annual 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 in pages 22-23 of the report and comply with General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1[st] January 2019).

Governing Document

The Acts of the General Assembly, and in particular the Unitary Deed of Constitution, act as the primary governing documents for Edinburgh Balerno Parish Church of Scotland.

Recruitment and Appointment of Trustees

Members of the Kirk of Session are the charity trustees. The Kirk Session comprises the elders of the church who are chosen from those members of the church who are considered to have the appropriate gifts and skills.

Organisational Structure

The Kirk Session which meets regularly throughout the year is responsible for all the affairs of the congregation.

Charitable purposes

Balerno Parish Church is concerned with the advancement of faith, education, and the development of the community, both locally and beyond.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of the Christian Faith to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Balerno Parish Church operates as a Church from its premises at 2 Main Street Balerno EH14 7EH Worship takes place each Sunday at varied times. Communion Sundays take place at least three times each year with Communion served in a way that is safe and which adheres to any remaining government and church guidelines. Meetings of the Kirk Session during the period have usually been held in St. Josephs Hall.

The Kids Insight ‘After School Club’, Bridge Club, maths and English tuition in the church with Kumon and a Mums and Toddlers Group, make regular use of our campus facilities and the Mill Café operates Tuesday to Friday and on Farmers Market days, and continues to thrive.

Our Interim Minister Rev Roy Henderson is popular with the congregation and increased attendances continue, including congregants from Currie Kirk where Balerno church hosts joint services. He has active contacts with schools in the village. His predecessor, Rev Derek Munn, conducted Pet Blessings and hosted a Lego Church which proved as successful with parents as it was for the children who attended.

Edinburgh Balerno Church of Scotland

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Trustees’ Annual Report for Year Ended 31[st] December 2025

The Balerno Parish Church (BPC) Guild has a stable membership of around 28, with new people joining. The age group tends to be over 60yrs, but we are encouraged that some men have joined us and we also have several non-Church members. We meet on the first and third Wednesday of the month from October to the end of March each year. Some members joined the Currie Kirk Guild trip in May, and we have a fundraiser in June each year. Many of the Guild members are also involved in other aspects of Church life.

We are seeking closer ties with Currie Kirk Guild as we look towards a Union of both Churches. Programmes have been exchanged, and members are encouraged to attend meetings and events in each Guild.

The Guild aims to encourage others to commit their lives to Christ and is enabled in this through worship, prayer and action.

During 2024/25 the Guild strategy is ‘Let us Build a House’ with the theme being, ‘Sure Foundations’ and the Balerno Parish Church Guild programme for this session focussed on this theme.

The programme for 2024/25 featured the opening meeting with the sharing of Communion, the work of the Vine Trust in Tanzania, the ‘Blythswood Shoebox Appeal’, the work of Street Pastors and the charity St Vincent de Paul to name but a few. We also had some fun events like Christmas lunch, with a quiz and a cheese and wine evening being a huge success.

The BPC Guild raised over £600 for the Guild Project, Release International’s ‘Operation Hope’, which supports persecuted Christians in Upper Egypt, as well as giving small amounts to the speakers from the various Christian related charities and BPC.

The Guild supported the annual Bereavement service and the Fair-Trade Coffee morning.

We take this opportunity to thank the Minister and Kirk Session of BPC for their continued support and to the Guild membership for their commitment. (KC)

Achievements and Performance

Church attendances have averaged between 70 – 80 with a number in excess of 100 being recorded. A joint church discussion group during advent was held in Gibson Craig Hall and attendances were encouraging. It is hoped to repeat the event during Lent next year.

The completion of installation of our new screens and A/V facilities has led to our recording services to be available on-line through our website and this is proving popular with people unable to attend church.

As with last year, the Music Festival organisers still managed to provide a Jazz Party with music from ‘Stirling Crisis’ to a near capacity audience. The Broxburn and Livingston Brass Band once again provided the traditional Christmas Concert and Balerno men’s a cappella choir ‘One Bar Rest’ accompanied by the church choir and ‘Quintingle’ produced a popular evening of music, with supper.

Our campus halls and church are in ever increasing demand for a wide variety of events, both regular and individual, ably controlled by our Administrator Pamela McKeon

Business at the Mill Café continues to increase. As always, our thanks go to Lynsey Inglis and her able team for their hard work in the café which continues to attract visitors from within the community as well as visitors and walkers in the Pentland Hills.

Edinburgh Balerno Church of Scotland

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Trustees’ Annual Report for Year Ended 31[st] December 2025

The Balerno Blether continues to thrive amid strong demand from libraries, Currie Kirk, and other outlets in the village, as of course with the church members. Copies can also be downloaded from the church web site.

Finally, may I say that I have had the privilege and pleasure to serve the church in Balerno as your Treasurer in two separate periods totalling some eleven years. I first arrived as an ‘incomer’ having moved north to marry church member, Joan Swift. During that period, I have made many friends, who genuinely welcomed me and have been guided by others whose experience in the church finance role has been most valuable. For both, I am profoundly grateful – long may those friendships continue.

My final Finance Report follows the Summary pages. (DB)

Edinburgh Balerno Church of Scotland

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Trustees’ Annual Report for Year Ended 31[st] December 2025

Committee Group Reports for 2024/25

The following pages have been compiled for inclusion in the church’s annual report to provide a summary outline of the activities of the sub-committees of the Kirk Session in the year ending in the summer of 2025.

DB January 2026
Note: Contents:
The following pages give a summary of the Convenors Group Page 6
work of the various sub committees of the Kirk Children and Families Ministry Page 7
Session which co-ordinate and organise the Fellowship Page 8
activities of the congregation. The reports
reflect a wide range of activity but cannot Finance Page 9
disguise the fact that there are areas where a Pastoral Care Page 10
diminishing pool of volunteers creates
challenges in sustaining our programmes.
Property Page 11
These are challenges which are impacting on Worship and Learning Page 12
the Church of Scotland nationally as The Mill Page 13
communities evolve with social change. Mission and Outreach Page 14

General Aims

As Jesus’ Followers

to be better at talking about our faith

to offer to help people on their journey of faith

to ensure that disciples follow the social justice imperative.

As a Family

caring for young people caring for families caring for the isolated.

As Bridge-builders into the community

to provide support networks for people to communicate what we do

to improve our publicity.

As an Open house

to be “open” – the centre at the centre

to further develop St Joseph’s as a drop-in centre – professionally run to offer more activities and learning opportunities.

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Balerno Parish Church 2024/25 Convenors Group Summary Purpose[To ensure that the committees of the Church are continuing to meet their individual aims ] and promoting the Gospel message within the Church and community. Remit The various Church committees will aim to coordinate, prioritise, and communicate their activities.

Activities ongoing from previous years

During the year the group was only able to meet twice, with low numbers in attendance.

Information and plans were reported to the Kirk Session.

New initiatives undertaken

Having reviewed the role of the group and noted the lack of activity during the year it was suggested that the group might discontinue.

The group made plans to discontinue, as over the past year there did not appear to be an appetite to meet.

The Kirk Session felt, however, that in view of the impending Union with Currie Kirk it would be useful for the group to continue as we look to our Union with Currie Kirk.

The Interim Minister agreed to organise and chair the meetings over the next year.

What benefit has been derived

The group was viewed as a useful support network for Committee Convenors.

Edinburgh Balerno Church of Scotland

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Balerno Parish Church 2024/25 Children and Families Summary

Purpose All families and children should be included. Remit To reach out to all families and children in the parish. Activities ongoing from previous years Currently, there are no children who attend church regularly. The interim minister has attended Christmas events at the local primary and secondary schools and the halls are used by a ‘Mothers and Toddlers’ Group. Youth organisations attend the annual remembrance service. The Christmas Eve (6pm) service was well attended by families and young people New initiatives undertaken The interim minister has tried to continue what he can of earlier initiatives. Time is limited. What benefit has been derived This is hard to gauge. Hopefully a new united church will have the time and resources to attend to the need to attract and keep families, children and young people.

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Balerno Parish Church

Fellowship Summary

2024/25

That people of all ages, stages and abilities may find a sense of welcome, friendship and belonging in Purpose the life of Balerno Parish Church, and that BPC should have a higher profile in the community.

Remit to provide a varied and expanding programme of social events, as a component of Church and community life.

to investigate opportunities and develop links with the community to further the position of the Church at the heart of the Community.

to identify and further new ways of using our Church facilities for the benefit of all.

to promote fellowship widely among neighbouring Churches in the Water of Leith Valley and beyond.

Activities ongoing from previous years

Jazz Party

The annual Jazz Party with Stirling “Crisis” was repeated and contributed to Fellowship funds.

Concert Supper

An event took place called “Supper ‘n’ Songs from Not So long Ago” acknowledging 2025 as the year of VE80.

Christmas Brass Concert

The Broxburn and Livingston brass band played again for their annual concert.

One Bar Rest

The gentlemen’s A Capella singing group continues to meet and provide entertainment at the concert supper and, for the first time, singing carols at the packed local, “Grey Horse”.

The Mill Gallery

The gallery continues to provide a place for the local art club to display its works and to generate modest commission income for the church.

New initiatives undertaken

None, apart from a planned early meeting in 2026 with Currie Kirk’s Fellowship, Mission and Outreach Committee with a view to collaborate engagement considering the proposed Union.

What benefit has been derived

The various concerts generate small profits for the church but also engage with members of the wider community.

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Balerno Parish Church 2024/25 Finance Summary Purpose[That we steward our resources well and generate sufficient income to be able to fulfil our local purposes, ] support the wider work of the Church of Scotland and those causes to which we wish to contribute. Remit Generate further income by Gift Aid and Standing Order Promote regular giving from the Church membership Review operating costs Budget for the life of the work of the Church

Activities ongoing from previous years

All members still using the Freewill Offering Scheme have now converted to making their payments by monthly standing order.

Income from hall lettings has increased by a further 12% following last year’s initiative.

On the negative side, sadly, more members have died during the year, resulting in a drop of regular giving.

New initiatives undertaken

A well-known children’s private tutoring group now offers its services using our church and offers a distraction-free environment.

We are currently experimenting with joint services with our linked church, Currie Kirk.

What benefit has been derived

Following the departure of our OLM Rev Derek Munn, a new Interim Minister, Rev Roy Henderson, is now in situ. Each has shown their interest in Balerno Parish Church through their ministry and the previously increased attendances noted last year are holding firm.

.

Edinburgh Balerno Church of Scotland

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Balerno Parish Church Pastoral Care Summary

2024/25

The Pastoral Care team will endeavour to support and care for the members of our Purpose congregation and community and share the love of God with others.

Remit

An effective and sustainable pastoral care structure will be maintained. This will, in the main, be provided by the Minister, Elders and Pastoral Visitors and the many informal contacts within the Church family.

Activities ongoing from previous years

Elders currently try to visit and support members and provide Invitations for Holy Communion services. Members who are housebound, unwell or have been bereaved, may receive more frequent support from members of the PCT.

Members who have been going through a difficult time receive cards and flowers from the group and the annual bereavement service is supported by Guild members with the provision of refreshments after the service.

The Pastoral Care Team appreciates regular updates on any change of a member’s circumstances and are happy to be approached by any member of the congregation where appropriate

New initiatives undertaken

Going forward pastoral care will be more needs focussed with purposeful visits to the membership, and we plan to work jointly with our friends in Currie Kirk. Confidentiality and data protection is paramount to the integrity of the remit.

A review of the current pastoral care model found this to be unsustainable, and we are making plans to move to a more needs-based model with purposeful home visits but ensuring that the normal channels of communication are kept open.

We are planning to ensure our member contact details are up to date so that we can email or deliver a regular pastoral letter to the membership where a home visit is not possible. Home visits will continue to those who already receive visits on a regular basis from the Minister, Elders and Pastoral Visitors, and will be added to as the need arises.

The framework for the new planned pastoral care model will hopefully be put before the Kirk Session and will hopefully commence in early 2026.

What benefit has been derived

The extended Pastoral Care Team, set up last year, has provided a much wider view of the needs of the membership and we are planning to move to a more needs-based model with purposeful home visits.

Edinburgh Balerno Church of Scotland

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----- Start of picture text -----
Balerno Parish Church
2024/25
Property Committee Summary
That all our properties might be welcoming spaces well used by, and meeting the needs of, the
Purpose
church family and the community.
Remit • Maintain wind and watertight in accordance with Church of Scotland guidelines.
• Consult, plan and cost the next 5 years and consider funding.
• To upgrade décor, lighting and furnishing internal and external.
• Increased use of all facilities to user friendly surrounding.
Activities ongoing from previous years
Continued on-going maintenance throughout the year to ensure that the condition of all the campus
buildings is maintained to a sound wind and waterproof condition.
Annual servicing of the following services undertaken and certificates produced for use with licensing
applications, fire alarms, security alarms, emergency lighting, fire extinguishers, PAT testing
Annual updating of all risk assessments and Fire Regulation documents
The new camera and screen system involving the recording of Sunday services is installed.
Costing obtained for installation of ventilation tiles in St. Joseph’s roof, completed and now forms a larger
project to include some necessary works around the campus.
Devise a 3-year budget plan in place for ongoing maintenance and repairs.
New initiatives undertaken
Painting of the Church, St. Joseph’s hall, and Ogston hall, and relevant corridors to be undertaken in 2026.
Church roof repair requires to have repairs to zinc water gates to be carried out.
Ventilation tiles in the roof space of St. Joseph’s hall to be completed in 2026.
More efficient heating controls for halls to be investigated to reduce fuel bills.
What benefit has been derived
The new camera and screen system involving the recording of Sunday services and uploading to U-Tube
has led to weekly viewing figures of services by absent or infirm members to around 50 per service. The
recorded service is available on Monday following the recording.
Repair of Church organ completed.
A reduction in the moisture level in St. Joseph’s roof space should mean that the need for an electrical
dehumidifier being operational 24/7 is lessened.
New fresh paintwork in all areas will lead to a fresher, cleaner more attractive environment for people.
Undertaking the above actions is ensuring a continuing well used and welcoming space, which meets the
needs of our church family, community, and other churches.
----- End of picture text -----

Edinburgh Balerno Church of Scotland

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Balerno Parish Church 2024/25 Worship and Learning Summary

Purpose To proclaim the Good News of Jesus Christ to all people in the parish, and beyond.

To plan and organize the Order of Service for all worship services. Remit To ensure the Christian seasons and traditions are respected and included. To offer different expressions of worship and learning.

Activities ongoing from previous years

Currently, services are held weekly on Sunday at 09.30am. There is a monthly joint service with the linked charge of Currie. These are held ‘month-about’ in either church.

Lay people and Elders lead prayers and read the lessons. There is a joint worship team, (see below). The AV system allows for the use of videos and recorded music.

New initiatives undertaken

Services are recorded each Sunday and are available on the Church website and on YouTube.

As before, on Sundays, during the morning service, one piece of music is sung by the choir only.

The 6.00pm service on Christmas Eve attracted families and young people. This time it was not a Christingle service.

The Worship committee meets on a regular basis, jointly with members of Currie Kirk. The joint Currie/Balerno Advent study group was held again and met for three weeks in December. This was attended by c16 participants each week. This will be repeated during Lent at Currie Kirk.

What benefit has been derived

The date for Union between our church and Currie Kirk remains unknown, joint services continue. There is still work to be done as regards holding more joint services so that people can worship together and get to know one another. This remains ‘work in progress’.

A recent joint Communion service was well-attended and very positively ‘received’.

Edinburgh Balerno Church of Scotland

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Trustees’ Annual Report for Year Ended 31[st] December 2025

Balerno Parish Church 2024/25 Mill Café Summary

To contribute to the Church’s Mission and Service by providing the community with a Purpose welcoming and caring place to meet and to share. Remit To develop and operate a sustainable, not-for-profit, volunteer-centred community Café; and to ensure that all prevailing Food Hygiene and Health and Safety regulations are met.

Activities ongoing from previous years

The Mill is more than just a café. It is an important asset for the whole community in the heart of Balerno, loved by its many loyal customers and the dedicated band of volunteers and staff who make it what it is.

New initiatives undertaken

Sustained pressure was applied by Lynsey, the manager of the Mill, to get Scottish Water to provide clear cold water to St Joseph’s – while the supply was safe it was discoloured, often badly. After many attempts to find and fix the problem Scottish Water in the end opted to connect the St Joseph’s cold-water supply to the supply in the Ogston Hall. The Mill now has crystal clear water for the first time.

The Mill was successful in acquiring a grant from the Pentland Community Chest to pay part of the cost of the new cool cabinet. The old cabinet, donated to the café by Edinburgh Community Cafes, was beyond economical repair. An additional freezer has been purchased, funded from the money set aside for repairs and renewals, as the existing freezer was proving to be too small.

A drive to recruit additional volunteers from within the community was quite successful as was the number of High School pupils offering to volunteer.

What benefit has been derived

The Mill has been able to offer to support and train High School pupils within the voluntary section of the Duke of Edinburgh award scheme.

During the current financial year, The Mill Café has been able to support the church with donations totalling £5,500.

The £500 annual grant for the Louise Duncan Bursary has been paid for the first time since COVID.

Edinburgh Balerno Church of Scotland

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----- Start of picture text -----
Balerno Parish Church
2024/25
Mission and Outreach Summary
That others may become more aware of the values and beliefs of the Christian faith through
Purpose
our actions and words.
Remit To continue to respond to identified need in the community in proactive and practical ways.
To reach out to the local community and further afield.
To promote a welcoming and inclusive attitude throughout the life of the church.
To communicate effectively what we do and why we do it.
Activities ongoing from previous years
A Fresh Start Collection for household goods.
Church congregation collection during Christian Aid and promotion of other Christian Aid appeals.
New initiatives undertaken
Lead on award of re-instated Louise Duncan Travel Bursary.
Congregation members have volunteered to co-ordinate future Fresh Start collections of household
goods on retirement of long serving previous incumbent.
Contact made with Currie Kirk co-ordinator of M&O and Fellowship group. Meeting arranged
(January 2026) to include Balerno Parish Church Fellowship co-ordinator.
What benefit has been derived
Travel bursary awarded, contributing to local student’s successful cost-raising to allow participation
in Project Trust programme.
Goods donated to Fresh Start.
Money & awareness raised for Christian Aid.
----- End of picture text -----

Financial Review for 2025

2025 has been a difficult year. We are now formally ‘linked’ with Currie Kirk with a further change in the ministerial team and we have welcomed the Rev Roy Henderson as our Interim Minister in June this year – his brief being to guide both churches to the point of Union. Our sincere thanks must go to Rev Derek Munn and Rev Douglas Nicol for all their assistance in the period up to June.

Increased attendances have, broadly speaking, followed the pattern of the previous year, as has the receipt of collection income. Sadly, several further congregation members were taken from us - we shall miss their friendship and contribution to church affairs.

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Trustees’ Annual Report for Year Ended 31[st] December 2025

The installation of the new screens in church has proved popular and all services are ‘live-streamed’ using our new camera, bought specifically for that purpose. The number of ‘on-line followers’ is also increasing.

The North Merchiston Fund kindly offered parishes a grant of up to £1850 each – the proviso being that usage of such funds should be ‘mission’ related. Balerno Church gratefully took advantage of £1850. We had for some considerable time become increasingly aware of the value of letting people, some even unknown to us through our church services, take advantage of joining us ‘on-line’ and the grant from this Fund seemed ideally suited to our purpose. In addition, Rev Munn organised a Lenten Study Course and this was coupled with a day’s Retreat in Perth. Balance of the grant is as follows:

Retreat £663, Camera and new ‘walkie-talkie’ mics £984 Balance £203

Martin Petty continues to provide our church music for choir and congregation with assistance on occasions by John Howie and Christine Fergusson and Irene Rogerson leading some practices.

Giving to Grow payments remained at £6603 monthly throughout the year and we anticipate that next year’s payments will be divided between us and Currie Kirk.

The Mill at St. Josephs continues as the focal point of the village with members and non-members taking greater advantage of some excellent fare and our gratitude must go to the hard-working staff and to the MOU who made regular donations to the church during the year.

Income from letting the various parts of our campus, including the church, has further increased by 21% to £38922, mainly thanks to Pam, our Administrator, who promotes our facilities at every opportunity. The after-school club, ‘Kids Insight’, continues to thrive and this year we welcomed the local ‘Kumon’ educational group to provide their English and mathematics studies.

The large number of repairs to both halls and church during the year continued with the Fabric Maintenance rising from £9200 to £15800, and whilst this funding covered urgent repairs it also resulted in much ‘regular’ maintenance, painting etc., being transferred to a later budget.

To try to overcome this, Kirk Session has approved the application (under the attention of Ian Gidney) for £40000 of funding (£32000 by grant through the General Trustees of the Church of Scotland with £8000 to be funded by the congregation) in the hope that should this be successful much deferred work can at last be completed.

Unrestricted Fund

Total income from giving decreased by £6400, mainly for reasons noted above with a corresponding reduction in Gift Aid receipts.

Income from the letting of the church and our halls has increased by 21% and generous donations from the Mill Café totalled £5500.

Expenditure on Pulpit Supply reduced by a further £600 mainly as the level of ministerial assistance lessened in some cases and was generally more stable.

Giving to Grow increased by almost £9000 but is expected to reduce in 2026 when such costs will be split with Currie Kirk.

Fabric Maintenance was £6500 up on the previous year, as mentioned above. Light and heat rose by £2000 but this time mainly as a result of the need to heat halls for new lettings.

General church staffing costs increased by almost £3900 with contract cleaning costs on a line with last year. Mill Café wage costs rose by over £2800 although these are funded entirely by the Mill.

Edinburgh Balerno Church of Scotland

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Trustees’ Annual Report for Year Ended 31[st] December 2025

Designated Funds

Bank interest fell by £316, almost entirely the result of lower interest rates. This and an asset depreciation charge were the only other Designated transactions.

Restricted Funds

Interest of £326 and one donation including Gift Aid totalling £400 were the items affecting Restricted Accounts, together with payment for consultancy, clearing the balance of £1500 outstanding from previous years.

Other matters

Our thanks go to Sandra Lyall and her team for more hard work for Fresh Start and everyone who has helped make our Foodbank collections such a success.

Reserves fell by £5600 to cover the increase in Fabric Maintenance and Manse Fabric Maintenance of £4800 was required to make the property fit and ready for Rev Henderson to occupy.

Finally, I wish to say a most grateful thank you on the congregation’s behalf to the people who have ministered to us during the year, Rev. Douglas Nicol and Rev. Derek Munn, both of whom have endeared themselves to the congregation both ministerially and personally, together with Grant Gordon, ever welcome in the Balerno pulpit.

David M Booth – Church Treasurer

Risk Management

In June of this year, Rev Nicol and Rev Munn, who had been acting as Interim Moderator and locum minister (OLM) moved on to parishes new and a new Interim Minister, Rev Henderson, was appointed with the brief to guide Balerno Parish Church and Curie Kirk along the path to Union. Whilst several joint meetings have so far been held, no definite policy has emerged, and a joint strategy group is to be formed to move the process forward. The date for Union has yet to be confirmed.

At present, a mix of joint services is being held with each church otherwise holding their normal Sunday service, but each at a different starting time. Rev Henderson commutes between the two churches to conduct both services. The suitability of this pattern is debatable and the effect on congregational numbers has yet to be shown.

With both churches currently in a linkage, further costs which affect both churches will be apportioned between both. An acceptable agreement between both Kirk Sessions will be paramount if a permanent overall structure is to be adopted.

Meanwhile, the list of property repairs from ‘wear and tear’ continues to grow and Kirk Session has authorised the submission of a multi-purpose funding application of some £40000 (£32000 grant with £8000 from the congregation) to the General Trustees. The outcome of this is presently unknown. Suffice to say that without such assistance, there would be severe damage to our Reserves balance and additional congregational funding would likely need to be sought.

Reserves Policy

It is the Trustees’ policy to hold reserves of approximately 50% of unsecured and designated balances after adjusting for Fabric, fixed assets, organisation funds, debtors and accruals together with approximately 50% of total Fabric Fund balances. The total held at the year-end under this formula would be £27723 – the actual reserves cash balance was £28407

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Structure, Governance and Management

The congregation is a registered charity, number SC018012 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery. The Kirk Session, chaired by the Minister, meets seven times a year and is responsible for spiritual affairs within the church. Certain responsibilities are delegated to the Finance Committee and the Fabric Committee as appropriate. A Convenors Group comprising the convenors of all the committees set up by the Kirk Session meets four times a year to advise the Kirk Session on various matters.

Reference and Administrative Information

Trustees:

List of all trustees who served at any time during the year including up to the date of signing the accounts:

List one – Members of Kirk Session

Mr Ian Alexander Mr Richard Henderson
Mrs Margaret Alexander Prof John
 Howie
Mr Mike
 Beattie Mrs Margot Howie
Mr David
 Booth Mrs Heather Jarvis
Mrs Joan
 Booth Mr Neil
 Johnstone
Mr Brian
 Buchanan Mrs Sandra Lyall
Mr John
 Burnside Mrs Elaine
 McCullough
Mrs Lesley Burt Mrs Pamela McKeon
Mr. George Burt Mr Martin Oliver
Mrs Anne
 Charman Mr Martin Petty
Mr Brian
 Conway Mrs Irene
 Rogerson
Mrs Dilys
 Conway Dr. Scott
 Simpson
Mrs Kay
 Coull Miss Rowena Stewart
Mr Craig
 Dunlop Mr Angus
 Swan
Mr Malcolm Fergusson Mrs Jill
 Weir
Mr Ian
 Gidney Mrs Maureen Woodburn
Mrs Mary
 Goodbrand
Mr James
 Goodbrand Resigned 2025
List Two – Elders Emeritus
Dr		 Adebayo Adeloye (moved lines)
Mr Neil Aiston Mr Mark Higham
Mrs Helen Clerk
Mrs Emma Crichton
Mrs Beate Dennis
Mr
Mrs		 Graham
Sally		 Lorimer
Lyndsay		 Principal Office-Bearers
Mrs Carol
 McBeth David M Booth – Church Treasurer
Mrs Sheila Mitchell Session Clerks
Mrs Katherine Ringham Kay Coull - Elaine McCullough
Mr Mac Robertson Pamela McKeon -Keeper of the Roll
Mrs. Anne Shaw Ian Alexander – Presbytery Elder
Mrs Phyllis Tait Rev Derek Munn - Locum Minister
Mrs Moira Todd Rev Douglas Nicol - Interim Moderator
Rev. Roy Henderson – Interim Minister

Edinburgh Balerno Church of Scotland

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Trustees’ Annual Report for Year Ended 31[st] December 2025

Principal Office: 2 Main Street Balerno, Midlothian EH14 7EH Charity Registration Number: SC018012 VAT Registered Number 447.2748.68 Independent Examiner

Alison Glass FCCA, 167 Curriehill Castle Drive, Balerno EH14 5TD

Bankers

Royal Bank of Scotland, 239 St. Johns’ Road, Corstorphine, Edinburgh EH12.7XA

Trustees’ Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and 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 charity trustees to prepare financial statements for each year which show 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 the financial statements, the trustees are required to;

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

Mrs K Coull ………………………………………….……Mrs. E McCullough…………………………………………………. (Session Clerks)

Date …………………………..

Edinburgh Balerno Church of Scotland

Page 18 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Independent Examiner’s Report to the Trustees of Balerno Parish Church

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 20 to 31.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether any particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

During my examination, no matter has come to my attention: -

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or

  4. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached.

Name: Alison Glass Signature

Professional Qualification FCCA

Professional Body: Association of Chartered Certified Accountants.

Address: AG Accounting 167 Curriehill Castle Drive Balerno EH14.5TD Date

Edinburgh Balerno Church of Scotland

Page 19 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Statement of Financial Activities

For the Year Ended 31st December 2025

Unrestricted Restricted Total 2025 Unrestricted Restricted Total 2024
Funds 2025 Funds Funds 2024 Funds 2024
2025
Note
Income from;
Donations and Legacies 1 100827 400 101227 107237 400 107637
Income from Charitable Activities 2 5981 — 5981 613 --- 613
Investments 3 1317 326 1643 1594 365 1959
Other Income 4 53001 — 53001 58955 — 58955
Income to Church Organisation Accounts 126555 — 126555 131225 --- 131225
Total Income and Endowments 287680 726 288406 299625 765 300390
Expenditure on ;5
Raising Funds
Cost of Generating Funds — — — — --- —
Charitable Activities
Giving to Grow 66037 — 66037 57222 --- 57222
Presbytery Dues and Capitation Fees 1438 — 1438 1243 --- 1243
Minister, Manse and Related Costs 11614 — 11614 6995 --- 6995
Church Upkeep Costs 45334 — 45334 39556 --- 39556
Operational Costs 42270 — 42270 37951 --- 37951
Charitable Giving — — — 200 --- 200
St Joseph’s Centre — — — --- --- ---
Other Costs and Expenses 4799 — 4799 7842 --- 7842
Other Expenditure — 1500 1500 ---
Expenditure from Church Organisation 133635 — 133635 130909 --- 130909
Accounts
Accountancy 850 — 850 825 --- 825
Total Expenditure 305977 1500 307477 282744 --- 282744
Net inc. /(exp) before transfer (18297) (774) (19071) 16881 764 17646
Transfers
Gross transfers between funds – in — — — 16314 25000 41314
Gross transfers between funds - out — — — (32676) (8637) (41314)
Other Recognised gains/losses
Gains/losses on investment assets --- --- ---
Gains on revaluation, fixed assets, own use — — — --- --- ---
Net Movement in funds (18297) (774) (19071) 519 17127 17646
Reconciliation of funds
Total Funds brought forward 105685 40221 145905 105165 23093 128259
Total funds carried forward 87388 39447 126835 105685 40220 145905

There may be minor discrepancies in the totals if the pence are not being shown

Edinburgh Balerno Church of Scotland

Page 20 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Balance Sheet

At 31 December 2025

2025
Note
£
£
Fixed Assets
Tangible Fixed assets
8
13781
Investments
9
0
13781
Current Assets
Debtors
10
4043
Bank and cash
94329
Organisations
17
19971
118343
Creditors
Falling due within one year
11
(3449)
(3449)
Net Current Assets
128675
Loans
Energy Saving Trust
12
(1840)
(1840)
0
Net Assets
126835
The funds of the charity:
Unrestricted Funds
15
38170
Designated Funds
15
49218
Restricted Funds
15
39447
Totals
126835
The accounts were approved by the Kirk Session
For and on behalf of the Kirk Session
Mrs. K Coull
Mrs. E McCullough
Mr. DM Booth		 2024
£
£
16092
0
16092
5740
101443
27051 134234
(4421)
145905
0
0
145905
50454
55231
40220
145905
Trustee
Trustee
Treasurer
5740
101443
27051
Trustee
Trustee
Treasurer

Edinburgh Balerno Church of Scotland

Page 21 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Accounting Policies

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 have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1[st] January 2019) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The Charity is a public benefit entity whose primary objective is to provide services for the benefit of members and for the local community.

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. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the 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. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Income

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

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 that the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised. On receipt, donated professional services and donated facilities are recognised based on 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 by the Bank.

Edinburgh Balerno Church of Scotland

Page 22 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Expenditure

Expenditure is recognised on an accruals basis as the liability is incurred.

Fixed assets

The charity has the right to occupy and use for its charitable objects’ certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arises.

All tangible fixed assets having a value to the charity for more than one year are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:

Fixtures, fittings, cinema and office equipment 3-5 years Computer equipment 3 years Musical equipment 10 years Kitchen Equipment 10 years

Kitchen equipment assets have been taken into the overall church accounts so that depreciation can be entered for all church assets held.

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 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.

Current Assets and Liabilities are measured at their cash value

Creditors and Accruals

Creditors and accruals are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Taxation

Balerno Parish Church (Balerno Church of Scotland) is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is registered for VAT in respect of its community café and whilst resources expended hitherto include irrecoverable input VAT, the possibility of reclaiming larger single purchases exists on an item by item basis.

Edinburgh Balerno Church of Scotland

Page 23 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Analysis of Income and Expenditure

Analysis of Income and Expenditure
1.Donationand Legacies
Freewill Offerings (Non-Gift
Aid)
Gift Aided Donations
Tax Recovered
Ordinary Offerings
Church Organisation Donations
General Donations
St .Josephs Donations
Congregational Appeal
Donations
Donations and Legacy Totals
2.Income from Charitable
Activities
Weddings and Funerals
Go for it Grant
Miscellaneous Income
Income from Charitable
Activities Totals
3.Investments
Bank Interest
Investments Totals
4.Other Income
Hall Lets
Sunday Coffee
Mill Café Contributions
Mill Café Fixed Assets
Insurance Claim
Grant Monies Received
Magazine Collections
Church Organisation Income
Other Income Totals
Income and Endowments
Grand Totals		 Unrestricted
2025
Designated
2025
Restricted
2025
Total
2025
Unrestricted
2024
Designated
2024
Restricted
2024
Total
2024
986
---
---
986
2458
—
---
2458
66113
---
400
66513
67861
---
400
68261
18668
---
---
18668
19238
---
---
19238
12089
---
---
12089
12149
---
---
12149
2469
---
---
2469
5180
---
---
5180
501
---
---
501
350
—
---
350
---
---
---
---
—
---
---
---
---
---
---
---
—
—
---
—
100827
---
400
101227
107237
—
400
107637
3100
---
---
3100
600
---
---
600
---
---
---
---
—
—
—
—
2880
---
---
2880
13
---
---
13
5980
---
---
5980
613
---
---
613
---
1317
326
1643
—
1594
364
1959
---
1317
326
1643
—
1594
364
1959
38922
---
---
38922
32048
---
---
32048
1268
---
---
1268
1115
---
---
1115
5500
---
---
5500
8500
---
—
8500
1404
---
---
1404
9758
---
---
9758
—
—
—
—
524
7009
---
7533
5778
—
—
5778
—
—
—
—
128
—
—
128
---
126555
---
126555
—
131225
---
131225
53001
126555
---
179555
51946
1368234
—
190181
159808
127872
726
288406
159796
139829
764
300390

There may be minor discrepancies in the totals if the pence are not being shown

Edinburgh Balerno Church of Scotland

Page 24 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Unrestricted
2025
Designated
2025		 Restricted
2025
Total
2025
Unrestricted
2024
Designated
2024
Restricted
2024		 Total
2024
5.Analysis of Expenditure
Raising Funds —
—		 —
—
—
—
—		 —
Raising funds totals —
—		 —
—
—
---
---		 —
Charitable activities
Ministries & Mission
Allocation
Giving to Grow
Presbytery Dues & Capitation
Minister, Manse and
Related Costs
Minister Travel Expenses
Minister Telephone Costs
Minister Other Expenses
Pulpit Supply & Locum Costs
Ministerial Assistance
Manse Fabric Maintenance
Manse Upkeep of Grounds
Manse Expenses
Manse Council Tax
Church Upkeep Costs
Fabric Maintenance
Lighting & Heating
Insurance
Upkeep of Grounds
Cleaning Materials
Water charges
Organ & piano maintenance
Operational Costs
Gross Wages & Employer NI
Pension Contributions (employer)
Contract Cleaning Costs
PC Maintenance
Stationery & Publicity
Postage & Telephones
Locum Organist Costs
Magazine Expenses
Web Costs
Training
Equipment Rental & Lease costs
Licenses
Charitable Giving
Donations to Charity
Other Costs & Expenses
Fixed Assets Depreciation
Sundry Other Costs & Expenses
Expenditure On Charitable
Activities Totals
Other Expenditure
Mill Café Fabric Expenses
Accountancy
Consultancy Fees
Church Organisations Expenses
Other Expenses Totals
Expenditure On: Grand Totals		 66037
—
1438
—		 —
66037
57222
---
---
—
1438
—
—
—		 57222
—
67475
—
435
—
444
—
217
—
4435
—
—
—
4831
—
—
—
134
—
1118
—		 —
67475
58465
---
---
—
435
441
—
—
—
444
489
—
—
—
217
173
—
—
—
4435
5053
—
—
—
—
—
—
—
—
4831
295
---
—
—
—
320
—
—
—
134
—
—
—
—
1118
222
—
—		 58465
441
489
173
5053
---
295
320
—
222
11614
—
15786
—
18423
—
5389
—
90
—
3385
—
2262
—
—
—		 —
11614
6993
---
---
—
15786
9240
---
---
—
18423
16334
—
—
—
5389
5194
—
—
—
90
1408
—
—
—
3385
3504
---
—
—
2262
1813
---
---
—
—
2060
---
---		 6993
9240
16334
5194
1408
3504
1813
2060
45335
—
22244
—
420
—
10794
—
—
—
1187
—
703
—
3360
—
431
—
—
—
—
—
1473
—
1658
—		 —
45335
39553
---
---
—
22244
18046
—
—
—
420
249
---
---
—
10794
10723
---
---
—
—
60
—
—
—
1187
956
—
—
—
703
616
—
—
—
3360
3200
---
---
—
431
258
---
---
—
—
192
—
—
—
—
—
—
—
—
1473
1964
—
—
—
1658
1685
—
—		 39553
18046
249
10723
60
956
616
3200
258
192
—
1964
1685
42270
—
—
—
3465
250
1084
—		 —
42270
37949
---
---
—
—
200
—
—
—
3715
5708
1230
—
—
1084
904
---
—		 37949
200
6938
904
4549
250		 —
4799
6812
1230
—		 8042
171243
250		 —
171493
149779
1230
---		 151009
—
825
130909
—
—
850
—
—
—
—
133635		 —
—
—
—
—
—
850
825
—
—
1500
1500
—
133635
---
130909
---
850
133635		 1500
135985
825
130909
—		 131734
172093
133885		 1500
307478
150604
132139
---		 282743

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore, support costs relate wholly to that activity and have not been separately identified. For Donations to Charity please see note 17 (Collections for Third Parties). There may be minor discrepancies in the totals if the pence are not being shown

Edinburgh Balerno Church of Scotland

Page 25 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

6. Staff Costs and Numbers
Church salaries and wages
Social Security Costs
Employer Pension Contributions
Mill salaries and wages
Social security Costs
Employer Pension Contributions
Total		 2025
2024
£
£
21803 18046
1805 754
358
249
23966 19049
59834
56935
5188 2618
716 789
65738 60342
89704
79391

Mill Café staff wages, social security and pension costs continue to be shown through The Mill accounts provided by the Mill Operations Unit as well as being included in the main Church Accounts.

Social Security costs shown are offset by the Government Employment Allowance Scheme.

The average number of employees during the year also includes the Mill Café staff and calculated based on a head count was as follows.

Ministerial Support
Administration
Music Staff
Premises Maintenance
Catering Staff – Mill Cafe		 2025
2024
Number
Number
3
3
1
1
0
0
1
1
4
4
9
9

No employee had employee benefits in excess of £60000 (2024 - Nil)

We have been supported during the year by Rev. Douglas Nicol (as Interim Moderator) and Rev. Derek Munn (OLM) and since June this year Rev. Roy Henderson has been appointed as Interim Minister for both Balerno and Currie Kirk. He will guide us as linked churches through the process of forming a full Union.

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employers’ contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32433 and the maximum stipend (in the fifth and subsequent years) £39856

7. Trustee Remuneration and Related Party Transactions

During the year two trustees received remuneration totalling £21541. These were payments of £3360 (2024 £3200) to Mr. M Petty who provided musical accompaniment services in the absence of an Organist and Choirmaster and Mrs Pamela McKeon £18181 (2024 £14556) who acts as Administrator for the church. Rev Dr A Groenewald, repaid the sum of £1566 in respect of outstanding Council Tax. Rev Munn received £153 to cover travel expenses and Rev Nicol received £388, also in respect of travel expenses. Rev Henderson received £1426 for the period June – December 2025, comprising £149 travel expenses and £1276 in respect of telephone and Council Tax. The latter two having been offset under a 50/50 agreement with Currie Kirk. During the year, Trustees gifted a total of £25631 (excl. Gift Aid) to the Church (2024 - £28090).

Edinburgh Balerno Church of Scotland

Page 26 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

7a. Trustee Remuneration and Related Party Transactions continued

The Research Project contract to be funded by a Go-For-It Grant, as detailed in last year’s report has now been completed and the grant monies previously held in the Go-For-It Fund (please see note 15) have now been dispensed.

[8. Tangible ] Fixed Assets

8. Tangible
Fixed Assets
Kitchen Electrical
Furniture Equipment & Office Cinema Fixtures & Musical TOTALS
Equipmen
Equipment Equipment Fittings t
£ £ £ £ £ £ £
Cost
At 1 January
2025 14477 9757 55432 14201 26637 12300 132804
Additions 0 1404
0		 0 0 0 1404
Disposals 0 0 0 0 0 0 0
At 31 December
2025 14477 11161 55432 14201 26637 12300 134208
Accumulated
Depreciation
At 1 January
2025 14477 1578 48519 14201 26637 11300 116712
Charge for year 0 1740 1725 0 0 250 3715
Eliminated on
Disposals 0 0 0 0 0 0 0
At 31 December
2025 14477 3318 50244 14201 26637 11550 120427
Net Book Value
At 31 December
2025 0 7843 5188 0 0 750 13871
At 31 December
2024 0 8179 6913 0 0 1000 16092

9. Investments

No investments are held by Balerno Parish Church for the current year, nor were there in the preceding year.

9A. Leases

There is an operating lease on a new Church photocopier with Siemens Financial Services which will commence on 14[th] January 2026 requiring twenty quarterly payments of £393.75 Inc. VAT over five years totalling £7875.00. There was a nil balance at 31[st] December 2025 on the previous two year lease agreement.

Edinburgh Balerno Church of Scotland

Page 27 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

10. Debtors
Gift Aid Tax Refund Due
Minister Council Tax Refund due
11. Creditors
Due within one year
Accruals (see list in appdx.1)
Agency Creditors
APPDX.1
E-on (Gas and Electricity)
Examiners Fees
12. Loans
Energy Saving Trust (within one year)
Energy Saving Trust (beyond one year)
13.
Analysis of Net Assets Between Funds
Current Year
Unrestricted
£
Fixed Assets
13031
Investments
0
Current Assets
30116
Creditors & Loan
(4978)
Net assets at 31 Dec 2025
38170
Prior Year
Unrestricted

£
Fixed Assets
15092
Investments
0
Current Assets
38302
Creditors & Loan
(2940)
Net assets at 31 Dec 2024
50454		 10. Debtors
Gift Aid Tax Refund Due
Minister Council Tax Refund due
11. Creditors
Due within one year
Accruals (see list in appdx.1)
Agency Creditors
APPDX.1
E-on (Gas and Electricity)
Examiners Fees
12. Loans
Energy Saving Trust (within one year)
Energy Saving Trust (beyond one year)
13.
Analysis of Net Assets Between Funds
Current Year
Unrestricted
£
Fixed Assets
13031
Investments
0
Current Assets
30116
Creditors & Loan
(4978)
Net assets at 31 Dec 2025
38170
Prior Year
Unrestricted

£
Fixed Assets
15092
Investments
0
Current Assets
38302
Creditors & Loan
(2940)
Net assets at 31 Dec 2024
50454

Designated
£
750
0
48468
0



Restricted
£
0
0
39758
(311)

2025
£
4043
0
4043
2025
£
3138
311
3449
2288
850
3138
220
1620
1840
Total
£

13781
0
118342
(5289)		 2024
£
4174
1566
5740
2024
£
2940
1481
4421
2115
825
2940
0
0
0

38170		 49218 39447 126835
Unrestricted

£
15092
0
38302
(2940)

50454		 Designated

£
1000
0
54231
0
55231		 Restricted
£
0
0
41701
(1481)
40220		 Total
£
16092
0
134234
(4421)
145905

14. Volunteers

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

Edinburgh Balerno Church of Scotland

Page 28 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

  1. Movement in Funds
Unrestricted funds
General Fund
Designated Funds
Fabric Fund
Equipment Fund
Bequests
Special Donations
Mission Fund
Cinema Assets
Musical Equipment
Organisations
Benevolent Fund
Restricted funds
Trust Funds (Cap)
Trust Funds (Rev)
Go For It Fund
Acorn Project Fund
Sp. Donations 2023
St. Josephs’ Fund
Total Funds
Total Funds
At 1
January
2025
£
50454
50454
11716
121
3087
10041
1426
0
1000
27051
788
55230
5735
4056
1500
9417
16363
3150
40221
145905		 Incoming
Resources
£
159808
159808
1270
0
0
0
0
0
0
126555
47
127872

0
326
0

0
0
400
726

288406		 Outgoing
Resources
£
172092		 Transfers
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 At 31Dec
2025
£
38170
172092 38170
0
0
0
0
0
0
250
133635
0		 12987
121
3087
10041
1426
0
750
19971
835
133885 49218
0
1500
0
0
0

5735
4382
0
9417
16363
3550
1500 39447
307477 126835

There may be minor discrepancies in the totals if the pence are not being shown

Purpose of Designated Funds:

Fabric Fund - Funds for maintenance of the Church property.

Equipment Fund - For replacement of Church Equipment Bequests Fund - Made to the Church for any use.

Special Donations Fund - Made for special purposes.

Mission Fund - For missionary work at home and overseas.

Cinema Assets – Fixed assets purchased by Balerno Village Screen and donated to the Church Musical Equipment – Primarily to fund the purchase of the new organ and any future musical equipment. Organisations Funds - To record the income, expenditure and balances of Church organisations. Benevolent Fund - Combined Hogg, Bertram, Gillon & Craik Revenue Trust Funds

Purpose of Restricted Funds:

Go For It – To finance research into the most appropriate way to enhance the ministerial team Acorn Project – To receive grants and to make payments in respect of a dedicated youth worker St. Josephs’ Fund – To upgrade the facilities of the St. Josephs’ Centre to include kitchen and toilets Special Donations 2023 Fund- To finance specific purposes agreed with the donor

Transfers:

Edinburgh Balerno Church of Scotland

Page 29 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

Transfers are made from the General Fund for the purpose of making on-line remittances. £16363 represents a transfer from General Unrestricted Funds to Special Donations 2023 Restricted Fund

15
Movement in Funds
Unrestricted funds
General Fund
Fabric Fund
Equipment Fund
Bequests
Special Donations
Mission Fund
Cinema Assets
Musical Equipment
Organisations
Benevolent Fund
Restricted funds
Trust Funds (Capital)
Trust Funds (Revenue)
Go For It Fund
Acorn Project Fund
Special Donations 2023
St. Josephs Fund
Total Funds
Total Funds		 (Prior Year)
At 1 January
2024
£
24949
24949
35143
121
3087
10041
1426
0
2930
26736
733
80217
5735
3691
1500
9417
0
2750
23093
128259		 Incoming
Resources
£
159795
159795
8549
0
0
0
0
0
0
131224
55
139828

0
365
0

0
0
400
765

300388		 Outgoing
Resources
£
150604
150604
0
0
0
0
0
0
1230
130909
0
132139
0
0
0
0
0
0
0
282743		 Transfers
£
16314
16314
(31976)
0
0
0
0
0
(700)
0
0
(32676)
0
0
0
0
16363
0
16363
0		 At31Dec
2024
£
50454
50454
11716
121
3087
10041
1426
0
1000
27051
788
55230
5735
4056
1500
9417
16363
3150
40221
145905

There may be minor discrepancies in the totals if the pence are not being shown

16. Balerno Parish Church – Collections for Third Parties

During the year there was no income from offerings and fundraising events, received and disbursed to other charities. Any offerings and fundraising events monies given for this purpose are excluded from Incoming and Outgoing Resources.

Louise Duncan Bequest
Christian Aid
Poppy Scotland
Trinity Foodbank
Compassion UK
Total		 TOTAL
2025
0
0
0
0
0
0		 TOTAL
2024
0
0
0
200
0
200

Edinburgh Balerno Church of Scotland

Page 30 of 31

SC018012

Trustees’ Annual Report for Year Ended 31[st] December 2025

17. Analysis of Church Organisation Funds

Current Year 2025
Choir
Fair Trade
Fellowship
Flower Committee
Monday Club
P.A.L.M
Sunday Club
The Guild
The Mill Cafe
Net assets at 31 Dec 2025
Prior Year 2024
Choir
Fair Trade
Fellowship
Flower Committee
Monday Club
P.A.L.M
Sunday Club
The Guild
The Mill Cafe
Net assets at 31 Dec 2024		 At 1st January
2025
Income
Expenditure
At 31st December
2025
£
£
£
£
203
205
267
141
329
819
737
411
1480
4288
3152
2616
517
310
344
483
2327
319
2639
7
2425
187
694
1918
45
0
0
45
698
1734
1663
769
19027
118693
124139
13581

27051
126555
133635
19971
£
£
£
£
163
140
100
203
313
542
526
329
3188
5873
7581
1480
543
255
281
517
2351
34
58
2327
850
2432
857
2425
45
0
0
45
833
1760
1895
698
18449
120189
119611
19027

26735
131225
130909
27051

There may be minor discrepancies in the totals if the pence are not being shown

Figures given for Church Organisation balances represent the bank and cash balances of those organisations whose balances are shown as Designated Funds. Income and expenditure totals are shown in the Analysis of Income and Expenditure

18. Church Organisations

Support for Church Organisations 2024 2023
None applicable 0 0

Edinburgh Balerno Church of Scotland

Page 31 of 31

SC018012