Crichton Collegiate Church Trust
la company limited by guarantee)
Directors, report and unaudited
financial statements
Registered number SC152207
Scottish charity number SC022901
for the year ended 31 October 2025
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 1115

Crichton Coll8giat& Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèat bndèd 31 Octobèr 2025
Contents
Pa3e
Company information
Directors. report
Independerrt Examlnefs Report
Slatement of financial activities lincorporating the income and expenditure account}
Balance sheet
Notes to the financial statements
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 2 115

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Company information
Patrons
Captain Geuge Bumet LVO
Directo
George Henry Duncan {Chaimanl
Peter Menzies Smaill
Rtchard Callander
George Kenlleth Drummond Cor5ar
Harriet Lucy Roden Oalrymple
Kathryn Yvonne Robertson IHon Treasurer)
Reverend Robert Russell Simpsc
Registered office
Crichton Collegiate Churth
Cricht(
Pathhead
Midlothian
EH37 5XA
Cornpany number
SC152207
Scottish charity nurnber
SC022901
Independent Examiner
Andrew Niblock
Henderson Loggie LLP
Level 5
The Stamp Office
10-14 Watedoo Pla
Edinburgh
EH13EG
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 3 115

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Directors, report
for the year ended 31 October 2025
The directors {who are also trustees of the charitable company for the purkN)ses of charty law) have pleasure
in presenting their feport and financial statements for the year ended 31 OCto￿r 2025. The information set
tyJI on page 1 fCffi￿ part of this report.
Structure. govoman(* and management
Govemlng document
The charitable company is conlrolled by its Memorandum and Articles of Association and constitutes a
company limited by guarantee as defined by the Companies Act 2006.
RecRuitment and appointment of new directors
The procedures for recrurtment and appoint￿￿nt of directors are set oui in the Artides of Association. The
director5 may, at any time, appoint an indwidual to be a director, either to fill a vacancy or as an additional
director. Al operational d￿s￿OnS are made by the directors.
The directors in office during the year are set out on page 1.
Rlsk management
The directors are aware of the risks around the running of the charilable company and review these risks.
and consider the steps required to mitigate those risks. at their meetings. The directors consider that
appropri*e controls are in place to pyovide reasonable protection against fraud and error.
RelatiTonship with connectedparties
A group of supporters called the Friends of Crichton Church exists to assist the charitable company in fulfilling
its purpose. Transactions of this group. who organise some of the fundraising events. are included within
these finan￿al statements.
Objoctives and activities
The charitable company was established to preserve and prcmote, for the use of the community and for the
benefit of Scotland at large. the °A" listed Fifteenth century building known as Crichton Collegiate Church
situated at Crichton. Midlolhian. The building is now regularly used for church services. concerts. weddings
and memorial setvices and is open lo the general public on Sunday aftemoons in the summer.
Financial review
The result5 for the year are set out in the statement of financial activities. The charitable company ha5 net
income of £4,18712024.. £7.277) during the year.
Reserves policy
The reserves of the charitable company comprise the unrestricted frjnds, which are available to use in
furtherance of achieving the charitable company's objectives and restricted funds. which may be applied only
as directed by the funder.
In the year ended 31 October 2025, the charitable company had total funds of £77,428 12024.. £73,241)
made up of unrestricted funds of £62,07512024= £57,096) and restricted funds of £15,35312024.. £16,145).
The policy of Ihe directors is to aim to maintain a free reserve. to be used in the fvrtherance of the charitable
company's objectives. as well as be available to meet future needs. opw)rtunrties. contingencies and risks.
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 4 115

Crichton Collogiate Church TNst
la company lirni(ed by guarartrte81
Unaudited fjnancial statements
Yèar èndèd 31 Octo￿1 2025
Directors, report (continued)
for the year ended 31 October 2025
Plans for the future
The Direclors intend to continue the maintenance and phased restoration of the building so that it will
continue to benefit the local communty and beyond with church seNices. concerts. weddings and funeral
seNices and other events. It will also be open lo the general public on Sunday aftemoons during the
summer.
Approval of the report
The rewt was prepared in accordance with the special provisions of the Companies Act 2006 relating to
small cOmpan￿s. The finan￿al statements were approved and authorised for issue by the directors and
signed on their behalf by..
Kathryn Kobtrtson- 2026-04-02. 08..Q6".09 irt¢
Kathryn Yvonne Robertson
Hon Treasur8r
24 March 2026
Crithton- Finalis&l 2025 aCtt￿nts.Pdf ltrxI(l)ad7f-e76￿426-93l4￿6ScAeaf6l881 Pap.. 5 115

Independent Examiner's Report to the Directors of Crichton Collegiate
Church Trust
I report on the financial statements of the charitable company for the year ended 31 October 2025 which are
set OLrt on pages 5 to 12.
This report is made to the trustees. as a body, in accordance with the temis of my engagement. My work
has been undertaken to enable me to report my opinion as set out below and for no other purpose. To the
fullest extent pennitted by law I do not accept or assume responsibility to anyone other than the trustees.
as a body. for my work or for this report.
Rè5PèCtiv• rnsponsibilitias of thè dirtetors and •xamin•r
The directors (who are also the twstees of the charrtable company for the purposes of charty law) are
responsible for the preparatton of the finan￿al statements in accordance with the lemis of the Charities and
Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotlandl Regulab'ons 2006 {as
amended). The directors consider that the audit requirement of Regulation 10111 la) to Ic} of the Accounts
Regulations does not apply. It is my responsibilty to examine the finan￿al statements as required under
section 44111 Ic} ofthe Act and to state whether particular matters have come to my attenb"on.
Basis of independent examiner's report
My examinalion is canied oui in accordance with Regulation 11 of the Charities Accounts (Scotland}
Regulations 2006. An examination includes a review of the accounting records kept by the charitable
company and a comparison of the financial statements with those records. It also includes consideration of
any unusual items or disclosures in the financial statements and seeks explanations from the directors
concerning any such matters. The procedures undertaken do not provide all the evidence that would
required in an audit, and consequently I do not express an audit opinion on the view given by the financial
statements.
Indopendont examinor's statement
In the course of my examination. no matter has ￿)me to my attention"
which gives me reasonable cause to believe that in any material respect the requirements"
to keep accounting records in accordance with Section 44(11 {a) of the 2005 Act and Regulation
4 of the 2006 Accounts Regulations (as amendedl,- and
to prepare accounts which accord with the accounting records and comply with Regulation 8 of
the 2006 Accounts Regulations las amended)"
have not been met, or
to which, in my opinion. attention sl)ould be drawn in order to enable a proper understanding of the
financial statements lo be reached.
Andrew Niblock
Independent Examiner
Henderson Loggie LLP
Level 5
The Stamp Office
10-14 Waterfoo Place
Edinburgh
EH13EG
Andr•¥ Nlbb&_ 20?6.03 30, 13.Y'33 UTC
30 March 2026
Crithton- Finalis&l 2025 aCtt￿nts.Pdf ltrxI(l)ad7f-e76￿426-93l4￿6ScAeaf6l881 Pap.. 6 115

* ¢DUI
LU LU

Crichton Collogiate Church TNst
la company lirni(ed by guarartrte81
Unaudited fjnancial statements
Yèar èndèd 31 Octo￿1 2025
Balance sheet
at 31 October 2025
2025
2024
2024
Current assets
Cash at bank
77,754
874
72,996
1.175
78,fi28
74,171
Current Ilabllitles
Creditor5- arnounts due within one year
10
{1,2001
19301
Net current assets
77,428
73,241
Net assets
77,428
73,241
Reserves
Unrestricted funds
Rastrictad funds- Mstorntion fund
11,12
11,12
62,075
15,353
57,0
16,145
77A2B
73,241
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 October 2025.
The members have not required the charitable company to obtain an audtt of its financial statements for
the year ended 31 October 2025 in accordance smth Section 476 of the Compantes Act 2006.
The directors acknowledge their reskX)nsibilities for..
a) ensuring thal the charÈtable company keeps accounting records that Comp￿ with Sections 386
and 387 of the Companies Act 2006", and
b) preparing financial ststements which give a true and fair view of the state of affairs ofthe charitable
(¥)mpany as at the end of each financial year and of its net income or expenditure for each
financial year in accordance with the requirements of Sections 394 and 395 and which otherwse
comply with the requirements of the Companies Aci 2006 relating to financial statements. so far
a5 applicable lo the charitable company.
These financial statements have been prepared in accordance with the special provision5 of Part 15 of the
Companies Act 2006 relating to small companies. The financial statements were approved and authorised
for issue by the directors 24 March 2026 and were signed of their behaw by:
K*bryn Robertson- 2026-04-02. 08.'Q6".091rrc
Kathryn Yvonne Robertson
Director
RggiSt•rgd ¢ompany numbor: SC152207
Crithton- Finalis&l 2025 aCtt￿nts.Pdf ltrxI(l)ad7f-e76￿426-93l4￿6ScAeaf6l881 Pap.. 8 115

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Notes to the financial statements
Accounting policies
A summary of the principal accounting policies. all of which have been applied consistently
throughout the year is set out below.
Basis of accounting
The financial statements have been prepared on a going concem basis in accordance wth applicable
accounting standard5 and under the historical c05t convention. The charity 15 a Public Benefit Entity
and a company limited by guarantee. incorporated in Scotland with the regislered office as noted on
page l. The financial s￿￿ements are compliant with the charity's constitution, the Companies Act
2006, the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts {Scoland}
Regulations 2006 (as amended), the Stalement of Recommended Practice ISORPI FRS 102
"Accounting and Reporting by Charities", and in accordance with Financial Reporting Standard 102
(FRS 1021.
Golng concem
These financial statements have been prepared on the going concem basis which assumes that the
charitable company wll continue its operations. The Board consider it is appropriate to draw up the
financial statements on a going concem tgsis as sufficient funding has been secured to cover
operational costs for the 12 months from the date of the financial statements.
Income
Income is recognised when the charitable company has entitlement to the funds, when it is probable
that the income will be received. and the amount can be measured reliably. Donatit>ns and legacies
and bank interest are included in the year in which they are Teceivable, which is when the charitable
company becomes entiued to the resource. Other trading income includes fundraising events. wthich
are recognised when the event has taken place. and the charilable company is therefore entiued to
the income.
Expendlture
A]1 expenditure is included on an accrua15 basis and is recogni5ed when there 15 a legal or constructive
obligation to pay for expenditure. The charitable company is not registered ￿ VAT and accordingly
costs are shown gros5 of irrecoverable VAT. Where directly attritr4Jlable. expenditure 15 allocated to
the relevant functional category.
Expenditure on raising fijnds includes costs associated with generating income for the charitable
company through fundraising activities or events. Expenditure on charitable activities includes costs
incurred in supporting the charty and its otyectNes as set out in the directors, report.
Support costs are allocated be￿n governance costs and other SUPFQrt Costs. Governance costs
cornprise those costs involvlng the public accountabilty of the charity and its compliance wtth
regulations and goc*J practice. They therefcwe include the costs of independent examination. Other
support costs relate to the administrative costs of running the chartty and are alli)cated to charitable
actmties accordingly.
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid investments wilh a short matuitty
of three month5 or less from the date of acqui5ibon or opening of the deposit or similar account.
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 9 115

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Notes to the financial statements (cortinu8dJ
Accounting policies (continued)
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from
past event that will probably result in a transfer of funds to a third paty and the amount due to settle
the obligation can be measured or estimated reliably. Creditors and provisions are nomially
recognlsed at thelr settlement amount after allowlng for any trade dlscounts due.
Financial instruments
The charity onty has financial assets and financial liabilrbes of a kind that qualify as basic financial
instruments. Basicfinancial instruments are initially recognised at transaction value and subsequently
measured at their settlement value.
Funds
Unrestricted fvnds comprtse (kjnations and other incoming resources received or generated for
charitable purposes. They are available for use at the discretion of the tfU5tees in furtherance of the
charity's general charitable objectives. Restricted fijnds comprise donations forwhich the purpose and
use ofthose funds has been specified by the donor, and which can only be applied for those 5pecrfied
Net incomel{expenditurel
2025
2024
Net incomellexpenditurel 15 Stated after charging..
IndèwtTrl•nt axaMiner's f••
1,200
930
Donations and fundraising
Unrestrlcted
2025
Restrlded
2025
Totsl
2025
Unr&str￿ted Restricted
2024
2024
Total
2024
Subscriptr'ons
Donations
Services
FrieThJs of Crichton
Church l Out ol
hours
Gfft Aid
Fingask Follies
667
3,527
1,345
667
3,527
1.345
1,101
1,952
1,421
1,101
1,952
1,421
2,525
874
2,525
874
2,244
1,899
2,244
1,899
2,000
8,938
8,938
10,617
10,617
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 10115

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Notes to the financial statements (cortinu8dJ
Other trading income
Unrestricted Unrestricted
2025
2024
785
6,A65
674
5,870
Church hire
Income from investments
Unrestricted Unrestricted
2025
2024
Intarast LYI 9fft djnations
Bank interest
937
849
Exp8nditure on raising funds
Unre$￿etea unrastn.ctad
2025
2024
PrinlEng and p
Website costs
840
339
888
216
1.179
1,104
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 11115

o¢J(C¢J¢JfO￿￿

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Notes to the financial statements (cortinu8dJ
Debtors
Unrestrlcted
2025
Unr6strict•
2024
Gfft debtor
874
1.175
10 Creditors: amounts falling due within one year
Unrestrlcted
2025
Unr8strict8d
2024
AccNals
1.200
930
11
Movomont in funds
At
31 Oct 2025
1 Nov 2024
Income Expendlture Transfers
Unrestricted funds
Genwal fvnd
Doswnatad fvnds
Property
48,208
17,437
112.458}
1792)
52.395
8,888
792
9,680
57,096
17,437
112,458)
62,075
Restricted fund5
- Restoration
- Cushions
15.980
165
1792}
15.188
165
16.145
15.353
73,241
17,437
113,250)
77,428
The destgnated WDpety fund has been set up to provid8 for map)r repatrs work which may b8 needed.
rastoration IL#)d is mada up of grants and donaliLX)s givan spacifically fe¥ rastoration work on thè Churd)
Building.
At
1 Nov 2023
At
31 Oct 2024
Income Expenditure Transfer5
unreStr￿ted fvnds
D851gnated fund5- prop8ty
Restricted funds- restoration
R85trthd funds- Cu5hion5
40.931
8,132
16,736
165
17.907
19,8741
(7561
756
48,208
8,888
15,980
165
17561
65.964
17.907
110,63JI
73,241
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 13115

Crichton Collogiato Church Trust
la company limi(ed by guarantee)
Unaudited financial statements
Yèar ènd8d 31 Octobai 2025
Notes to the financial statements (continued)
12 Analysis of net assets between funds
UnrestTlctsd Restrlcte
Fund5
Fund5
Totsl
2025
Total
2024
Net current assets
62.075
15,353
77.428
73,241
Unrestricted Restrict•
Funds
Funds
Total
2024
Total
2023
Net current assets
57,096
16,145
73,241
13 Ultimate controlling party
The charitable company is constituted by its Memorandum and Articles of Associatron and is
controlled by its appointed directors.
12
Crielrton. Finalis*J 2025 a￿￿rtts.pd1 tt¥JthknJ7f*789442M314L65c4eaf6188] P*Jp'. 14115