DoGvspJn envelope 10.. 222F8EFO-E4AA414g-9D9￿BAFD684CAD1A REGISTERED CIL4RITY NUMBER: SC023246 ort of Vest and Unaudited Finon¢ial Statements for the Year Ended 30 Se tember 2025 for St Niniall's Scottish E Edinbur isco al Church: J S Accounting Services Limited 13-15 Morningside Drive EDINBURGH EHIO 5LZ OKusign Ènvolopo ID." 222F8EFO-E4AA414>9D99-8AF0664CAD1A St Ninian'8 Seotti$h E Edinhur isco Church- Contents of the Mnancial Ststemtnts for the Year Ended 30 Se tember 2025 Report of Vestry Independent Examiner's Report Ststement of Fin2n¢i21 Activities Balance Sheet Notes to the Financial Statements 7 10 14 DOcus￿n Envèlope ID.. 222F8EFD-E4AA414￿9Dg9-8AFO6B4cAD1A St Ninian's Seottigh E Edinbur isco I Church- Re ort of V￿t for the Year Ended 30 Se tember 2025 Vesty present thesrTeport widi the financial statements of the ¢liarity lor tlie year ended JO September 2025. Vegtry have adopted the provisions of Accounting and R¢porting by Charities.. Statement of Recommended Practice applie2ble to charities PTep&ing di¢ir a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 20191. ORIECTIVES AND ACTIVITIES objectiv￿ and aims The objectives of the Vestsy are to advance the mission of the Christlan Church, throu￿ worship. servic< fellowship, and outreach. These objecuves arts &￿ied out through mission and pastottl activities. The principal actiTrllties of the Church are public worship, the spiritual development of its members and its Social re5pgnsibility activitL¢S. In carrying out its objectiveg tbe Vesty depends upon th¢ Gontribution, both human and material, of many vOl￿teerS from the Congretsation who cary out prepardtory work beeore and during worship and are involved in m8ny Droup activities, in the maintenance of premises and fabric, and in many pastoral and social aGtivities. These contributions are all highly valued and all members of the Congregation are ¢n¢ourag¢d to, and many do, participate in them. Fundraising is undert&ken for loca], national and international needs. As well as the donations referred to in the fTr8ncial review, St Ninian's also gives gUPPOrt to Fresh Stan and St Catharine's Convent (both WOTking ?n Edinburgh with hcpmeless pecpple). Stamps were collected for RNIB. and bottl¢-tOPs for Smalls for All. SfignifEc2￿t Xetivities The Ves)y has met regularty ihroughout the year, attending to atl ￿pects of life at StNini8n's, including the oversight of governance, Church fabric, and flnance. Vegty meetings ar¢ hybrid- in-person with option io jDin ckn Zoom. The Church continues to provide public worship and to make its facilities available for the whole community. Two worship services are held each week. The Clergy and Ministy Tearn provide pastoral care to those in need. C￿r music ministy is broad in appeal. helped by young Cho￿1 Scholars. A rdnge of social and study groups enrich our church life. Our outreach includes weekly sessions for families with pre-school children INirJian's Nippers) and the elderly (Coffee Hub). For thc last thrce years we have offered F.nglish language tuition for New Scots (refugees and asylum seekers). St Ninian's h&$ a wcll-appointed church hall. used retsulaFly by a number of groups, including a longstanding dramatie swiety, and by children's parties. We aspire to develop St Ninian's as a wmrnunity hub. encowaging wider local llse of the hall and the church. St Ninian's is a rncmber of Comely Bank Churches Together (CBCTI.. which is made up of Churches within tbe Comely Bank and 8tts¢kbrtdgE areas whose representstiyes tneet several times each y¢ario work and pray together ecllmenically, while ongLtsing with those in Comely Bank and Stockbridge on a daily basig. We are currently a Bronz¢ Award E¢o-Congregatior4 aspiring towards Silver. E¢o-themes encompass ￿ajor projects aiming at Net Zero by 2030, recycling initiatives. as well as monthly Clima¢ Cafes and hosting occasional talks and W0￿￿hoPS. We have a spacious froni g￿den which promotrs biodiversiry and is well used by ltscal people. We are also a Fairtrnde church. StNinian's raised money for the Bishop of Edinburgh'g Lent AppeaL Mission to Seafarers Scotlan( and Christian Ai FINANCIAL REVIEW Finaneial position There was an excess of costs over ￿COme of £30,591 (2024 £8,780). con￿egatIOnal giving remained similar to last year. Giving is now aImost entirely by standing orders and direct transfers. Investment income has increased by 80/ts to £16.318 from £14.956 in the previous year despite the capital withdrawal. Page I DocusvJn Envelope ID.. 222F8EFfyE4AA4149-9D99-8AFD6B4CAD1A St Ninian'5 Scottish E Edinbur isco I Church: ort of tbe Vestr for the Year Ended 30 Se tember 2025 FINANCL4L REVIEW Ini'estn)ent policy The charity hold both fjnancial investments end &n inv¢stm¢nt property. F?nancial investments are held in the gcottish Episcopal Church Unit Trust Pool (UTP). The inv¢srm¢nt objective tsf the UTP, which accords with that of the Vestsy, is to earn arenlln on ihe asseis 8uffi¢ient to at leasr maintain the real value of the distribution to unit holders over the long tenn. gubject to the need to avoid long Èrosion of ¢apital. Distributions are received nvice each year. The Principal tnvestrient Committee. which mart￿treS the UTP has deterniined an Ethical Invesknent Policy which stresses certain "positive eihical criteria as well a8 cert2in stritt"n¢tsativt" ¢riteria. These include no direct investment in ¢ompaDies who main busines8 is to restricted categories Such As arniamenrs. gambling and tobacco. Dllring 2025 the fijnd continued to provide a positive returi and has continued to recover in value during 2025. The Congre. L*ation algo Dwlls 2 flat in Comely B3nk. This wa5 acquired in January 2000. with the intention of $ervin(p as Rectory. This is nckw heldpvrely 2$ Èn investtnent propety and is let as a residentia] property at an op¢n i￿arket renc. RegervÈs poliey The vest￿ has a policy of maintsining a reserve of approx £105,000 working capital. such that in any event the Church is able to meet Èny undKPeCted signifi&￿t demand on finat)ce, the Church WEII be able tr> meet its obligations and ¢ontinue aCti￿￿ties until replac￿ttent fvnding is obtAintd. STRUCTURE, GOVERNANCE AND MANAGEMETr Governing document StNinian's is aregistered gcottigh Charity18C023246] within the Diocese of Edinburgh in the Scottish Epis¢opal Church. The superitsr authDriry is the Bighop of Edinburgh. Vesrry members are the Chariry Trugttes ofthe tharge and are responsible forn)anaging the f￿an¢141 and temporal affairs of the Congregation, maintaining in trood order the fabric and property of all the buildin. s and keeping under review any risks to which the Chureh Tnay be expostd. The Vesty also assists the Recior in matttts affecting the spiritual welfare of the Congregation. The membtrs of the Vesty hold office as delerniined by the Constitution and are ¢l¢¢ted at the Annual GeneTal Meetints. The Lay Representative who represents the church at Diocesan Synod up$ poLicy,health and safety &ssessments. fmancial control procedures andregular financial monitoring. The Church has insurance cover through Ecclesiastical Insurance against a rangt of risk5 appropriate to the activities of a Church. The level of insLr8nce cover. which is considered adequate, is reviewed on an ar￿￿al basis. REFERENCE AND ADMINtSTRATIVE DETAILS Registered Charity number SC023246 Principal address 40 Comely Bank Edittbutgh EH4 IAG Page 2 Docusign Envelope ID". 222F8EFO-E4AA4149-9D99-8AFD6B4CAD1A St Nini2n's Seottish E Edinbu isco 21 Cbureh: ort of the Vest for the Year Ended 30 Se tember 2025 Members of Vestry Very Revd Frances Burbeny Jctn Batstrs HaI￿ah Harcus June Sinclair Rector Rectols Warden Secretsry (appointed 8 December ?024) Treasurer Eleeted: Wilma Thomas Cl)ery Campbell H¢len Mi¢hell Alan Baker HuJ(r Campbell Jojie Garcia Hany Wright People's Warden Lay Representative Alternate Lay R¢pre$entstive.' ele¢ted ordirAary member (eleC￿d 8 December 2024) {elected 8 December2024} The following officials ofthe Diocese Df Edinburgh also act as Trusiees in respect of the heritsble propety of the Church.. Right Revd Dr John Annes Bishop (retired 31° August 20251 Very Revd Frances Burberry Dean Lady Anna Poole Chancellor (resi￿ed ISÈ December 2024) Gavin McEwan Clwicellor (appointed 1st December 2024) Pippa Snell Registrar Independent Exa]niDer Alison Miller J S Accounting Services Litnited 13-15 Morningside Drive EDINBURGH EH105LZ Bankerg The Bank of Scotland Edinburgh Comely Bank BrnTrch 43 Comely Bank Edlnburgh EH4 IAF Website www.sneb.scot Approved by order of the bc>ard of Vestry on . 22 December 2025 . and signed on its behalf by.. The V R C F Burberry - Trustee Page 3 Do￿J81g￿ Envelope ID." 222F8EFO-E4AA4149-9D99-8AFD684CAD1A Inde enaent Exam5￿er,$ Re St NiniaD'S Scottish E iseo Edinbur ort to the Vest al Chvrch- or I report on the accounts forthe year ended JO September 2025 set Ollt on patres five to fourteen. Respective rÈspottsibilitie$ of trnytets exxmiller The charity's trnstees are Tesponsille for the prep2r2tion of the accounts iti aecord2nee with the ternks of die Charities Ènd Trustet Investtnent (Scotlgnd) Act 2005 and the Charities Accounts (Scotland) R¢gulati(trns 2006 (es amended). The charity's trustees consider that the audit requirement of Regulation 10(I)(a) to (c) of the Accounts Regulations does not apply. It is ny responsibility to examine the accounts as required under Section 44(1)(c) L>f the Act and to state whether particular matters have come to my attention. Basls of tbe indÈpendent examiner'$ report My examination was catried out in accordance with Regulation I l ofthe Chariti¢sAccO￿ts (Scotland) Regulations 2006. An examination includes a review of the accountintr records kept by the charity and a comparison of the accounts presented with those records. It also includes considetation of any unusual items Dr disclosures in the accoun(s. and seeking explanalions from you as trnstees concerning any such matters. The procedures undertaken do not provide all die evidence that would bt required in an audiL and Consequently I do not express an audit opinion on the view given by the accounts. Independent ex2n)iner's statement In connectiC)n with my examination, no matter hlg corne to my attention: 11) which gives me reagonable cause to believe thaL in any rnatsrial regpeci the requirements to keep accounting records in accordance with Seetion 44(1)(a) of tlie 2005 Act and Regulation 4 of the 2006 Accounts Regutatitsns,. and to prep8re aceounts which aecord with the accounting records and to comply with Regulation 8 of the 2006 Accollnts Regulations have nof been rnet. Or {2) to which, in my opinion, attention sbould be drawi ITr order to enable a proper understsnd?ng of the a¢¢ounts to be reached. Alison Miller CA The Institute of Chertered Accountantg of ScotL8nd J S Accounting Servi¢es Limited 1?-15 Momingside Drive EDINBURGH EH105LZ Dats.. Page 4 o¢usign knvelope ID.. 222F8EF&E4AA474￿D￿4AFDS84CAD1A St Ninian's Seottish E Edinbur i￿0 al Church: Statemtnt of FinAntial Activities for the Ye2r Ended 30 Se tember 2025 30.925 Total funds 30.9.24 To(al nds Unrestricted funds Regtricted funds Notes INCoL1￿ AND ENDOWMENTS FROM Donations and legacie5 62.444 65,187 67,171 Other trading activities Investment income 11,640 29,i04 11.640 10,802 ?i,S22 Tot21 IOi.388 2.743 106.131 101795 ExPENDjTL￿E ON Raisintr fvnds 1,982 1,982 2,069 Charltable actlvltieg Charitable activitits Grants and donaiions 110,027 16,824 7,889 117,916 16,824 108.506 Total 128,8J3 7,889 136,722 110,575 Net gains on investm¢ntS 46,340 69.339 NET INCOLIIE/(EXPENDITURX) 20,895 (5.146) 15.749 60,559 RECONCILKATION OF FUTr4DS Total ￿ndS brought forward 853,604 575,452 1,429,056 1,368.497 TOTAL FLTr4DS CARRIED FORWARD 874,499 570.J06 1.444.805 1,429.056 The notes fonn pan of these f￿ancial statements Pag¢ 5 L)ccustgn EnvelDPÈ ID.. 222P8&frfy&4AA4149-9099-8AFD664GAD1A St Ninian's Seottish E Edinbur isco Èl Chllreh- Balanet Sheet 30St ttmber 2025 30.9.25 Total nds 30.9.24 Toial nds Unr¢stricted fi￿dS Restricted funds Note5 FIXED ASSETS Tangible assets Investments Investments Investm¢nt property 5,660 570,088 575,748 574,572 io 520.763 257,000 520,76) 257.0(10 524,423 257,000 78J.423 570.088 1,353,511 1,355,995 CURRENT ASSETS Debtors Cash at baDk 12 28,630 68.854 28,630 24,743 54,096 218 97.484 218 97,702 CREDITORS Amounts falling due within one year 13 (J.672) (3.954) NET CURRENT ASSETS 218 94,030 74,885 TOTAL ASSETS LESS CURRENr LIABILITIES S70.J06 1,447,541 1,430,880 ACCRUALS AND DEFERRED INCOME 14 (2.736) (2,7J6) (1,￿4) NET ASSETS 874.499 570,306 1,4IM.805 1429,056 FUNDS Unrestricted fimds Restricted funds 15 874.499 570 306 853,604 575.452 TOTAL FUNDS 1.444,805 1.429,056 22 December 2025 Thc f￿all¢l81 statements were approved by the Vestry and authorised for igsue on ......................................... ... and were signed on its behalf by: n¢d by. 43OFB88CF8llT477_. V R C F Burberry- TNstee The notes form part of these financial statements Page 6 DoCu8￿)n envèlope ID". L2F8EFO-E4AA4149-9099-8AFD684CA01A St Ninian's Seotti5h E Edinbur isco al Cburch: Notes to the Financial Ststements for the Year Ended 30 Se iÈmber 2025 ACCOUNTtNC POLICIES Basis of preparing the finaneial $txtemeDts The fmancial gtstements of the chartry. which is a public benefit entity under FRS 102, have been prepared in accordanct with the ChÈritiÈs SORF IFRS 102) 'Accouniing and Reporting by Charities-. Statement of Recommended Prdetice &ppli¢ableto charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Lreland {FRS 1021 {effective l January 2019),, Financial Reportin Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Ènd Trustee Investment (Scotland} Act 2005. The fin2n¢ial staT¢ments have been prep3red undey the historical cost eonvention, witb the exception of invesmients which ar¢ in¢luded at market value, as modified by the revaluation of certain assets_ Income AII inCLime is recognised in the StÈternent of Finarycial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. E%penditure Liabilities are recoglised as expendirnre &8 goon a5 there is a legal or consttuctive obliaation ¢ommittino the harity lo that ¢xpendilure. it 15 probable thai a trangfer of economic benefits will be required in s¢ttlement and the amount of the obl￿atIon can be meagured reliably. Expenditllre is accounted for on an accnJaIs basis and has been classified under headings that aggregate all cosi related to the category. Where costs Cannot be directly attributed to particular headingg they have been allocated to activities on a basis consistent with the use of r¢sources. Tangible fixtd assets Depreciation is provided at the f(Trllowing annual rntes in order to write off each asset tsver its estllnated use￿1 Ilfe. Fixmres and fittitigs 200/0 on cost and 5/ts on cost Investment property Invesmient property is #ho￿￿ at most recent valuation. Any aggregatt Surplus or deficit arising from ehanges in fair value is reeo(JF ised En the Statem¢nt of Financial Activitie5. Taxation The charity is exempt from ctn its charitable activities. Fund accounting Unrestricted funds can be used in accordanct with the charitable objectives at the dis¢retion of the vesty. Restricted funds Gan only be used for part&cularrestricted purposes ￿￿thin the Cpbjects of the charity. Restrictions arise wben specified by the donor or when funds are raised for particulgx restricted purpose Further explanation of the nature and purpose of each ￿nd is inclucLed in the notes to the f￿ancial statements. Pension costs and other pOst-retire￿Ent benefits The Scottish Episcopal Church operates a defjned benefIt non-contributory pension scheme for clergy. The Congregation pays contributions to this multi-employer scheme in respect of its stipendiary clergy. Contributions are s¢t at rdt¢s designed to spread the cost of pensions overthe working lives ofthe clergy. The rate of ¢ontribution is determiJJed by ihe Aetsary as dis¢losed in note 8 to the a¢counts. Contributions payable to the pension s¢hem¢ are chartsed tts the Staiement of Finan¢ial a¢tiviti¢s in the period to which they relate. Page 7 continued... Docusign Envelope ID." 2LF8EFO-E4AA4149-9D9>S4FD684CAOIA St Ninian's Scottish E Edinbllr i$eo al Chur¢b: Notes to the Financial Ststements- Continued for the Year Ended 30 Se tembtr 2025 DONATIONS AND LEGACIES 30.9.25 30.924 Congregational Giving Sp¢cial ¢haritable collections Gift aid Legacies Grants 42.481 2,743 4,000 2,000 16,824 4.500 16.196 65,187 67,171 Analysis of Congregational Giving Standing orders & th¢qu¢s Envelopes and Open Plat¢ Single gifts 24.918 8.702 ?8,766 8,615 5,1(K) 39,620 Grants receive& included in the above, are as follows= 30.9.25 30.924 Diocesan Dean Allowance 16,824 16,196 OTHER TL4DING ACTTVMES 30.9.25 30.9.24 Hire of hall 11,640 10.802 INVESTMENT INCOME 30.9.25 30.9.24 Rents received Unit trust distribution Deposit account interest 12.552 8,267 14.956 599 434 22.822 Page 8 eontinued... Docusign Envelope ID. 222F8EFO-E4A44149-9D9Sk8AFD6B4CAD1A St Ninian's Scottish E Edinbll isco al Cbureh: Notes to the FinAnei21 Statements - Continued for the Ytar Ended 30 Se te￿ber 2025 RAISINC FtJNDS Raising doDatioDs and legacies 30.9.24 FLat expenses 2,069 CHARITABLE ACTIVITIES COSTS Salarie& pensions 8nd n￿]￿A￿L insurance WoTship and administration Outreach and developm¢nt H¢atfft& Itghting and ¢l¢aning Insurancts Mainttnancc- church, hall & rectory Quots Depr¢¢Tation SLu)dry 58.120 10.869 l.gT2 5.898 3.106 22,499 7.073 4.484 3,995 52.46) 11.405 3.042 10.475 3.027 15,555 6,417 4,484 1.636 117916 EO8.i06 VESTRY, REf*tUNZRATION AND BENEFITS 30.925 30.9.24 Re¢toI9 Gross Stipends Provision for ￿Thre ssbbatical entitlement Othcr %212ritS 2nd honoraria P¢n%ion c(>ntriblltions 40,872 912 38.080 912 3.04i 58.120 52,465 The avrye number of employees during the YEarw￿ 2 (2024.- 2)- with a fidl time equivalent of 1.5 {2024-. 1.5)- Infomiation regarding stipendiary members of the clergy, who tre technically not employees but office holders, Is included. No ¢mploy¢¢ received ¢molum¢nts in ¢x¢¢ss of £60,000 in either the CU￿llt or PTior year. The Rector is entitIed to a paid sabbaticaL of up to ) months for ea¢h ten years of servic¢ which was last t￿en in 2020. A provision is nJade a)nually to record the liability, calcuIated as the proportion of the time due accrned to date at the cU￿ellt rate of standard stipend and related ernplrjyment ¢osts. Stipendiary Clergy are able to join the Scottish Episcopal Church's Pension Fund wliich is a non-¢ontributory defined benefit s¢hem¢ with benefts based on fmal pensionable salary. The Rector is a member of the Fund. St Ninian's is unable tt) identify its ghare of the underlying agsets and liabilities of the Fund on a consistent and reasonablt basi$ and so accounts for its contributiong as if the scheme was a defthed contribution schernt. The contribiition rate for the year under review continues to be 32aO/o the rate ig based on the recommendations of the Fund's Actuary ftrllowing the Acwarial Valuation of the Fund as at JI December 2020 which estimated ihe Fund's surplus to be in the region of £5.6 million (2017.. surpliis £).7 million). As the Fund is in surplus. there is no agre¢ment in place to make additional contribLrtions in respect of past service and accordingly no such liability is recognised in thes¢ accounts. P3ge 9 continued... DO¢U$￿tt Enveitrpe 10.. Z22F8EFo-E4A4414￿9D9￿￿D684CAD1A St Ninian's Seottlsh E ts¢o Edinbu al ch￿re￿. te$ to the Financial Statements- Continued f r the Year Ended 3 tember 2025 VESTRY, REMUNERATION AND BENEFITS- cotttiDued Employees other than stipendiary Clergy are eligli )le to join a defined Contnbution pension scheme meeting the requirements of the auto-ertro]ment legislatitsn, alld to receive ¢rnployer's contribulions. During the year under review, no other employees met the criteria for mandatory autOwenrobnenL nor did any elect to join a pengion scheme voluntsrily. Vestry, e5penses There were no vesty. expenses paid for the year ended JO September2025 nor for the Ye￿ ended 30 Septernber 2024. COMPARATTVES FOR THE STATEMENT OF FINANCIAL ACTivrrIES Unrestricted funds Restricted fi￿d$ Totsl funds INCOME AND ENDOWMEwfs FROM Donations and legacies 63,177 3.994 67,171 Other trading activities lttve$ttnent income 10.802 10,802 23,822 Totsl 101.795 EXPENDITURE ON Raising funds 2.069 2,069 Charitable aetivities ch￿itable activities 98.i94 10,112 108,506 Totsl 100.46J 10,112 110.575 Net gains on investments NET INCOMEI(EXPBNDITURE) Transfers b¢twtcn funds 66,677 (8461 (6.118) 60,559 Ntt movement in funds (5272) 60.559 RECONCILIATION OF FUNDS TDtsI funds brc>ught foTward 787.77) 580.724 I,J68,497 TOTAL FUNDS CARIUED FORWARD 575,452 1.429,056 Page 10 Continued... Docusign Envalopè ID.. 222F8EF&E4AA4149-9Q994AF0684CADIA St Ninian's Scottish E Edinbur isco al Church: Notes to the Financial Statements- continued for the Year Ended 30 Se tember 2025 TANGIBLE FIXED ASSETS Fixtures Freehold propety Totals COST At l October 2024 Additions 5fvS.589 61,685 5.660 626,274 At JO September 2025 564,589 6)19J4 DEPRECIATION At l October 2024 Charge for year 51,702 4.484 51,702 4,484 At 30 September 2025 56,1É6 56,IS6 NET BOOK VALUE Al )0 September 2025 564,589 11.159 575.748 At JO September 2024 564.589 9,983 574,572 Freehold properry ¢omprises the Re¢ttsry, in Craigleith Road. Bdinburgh. which is owned by St Ninian's. The congregation a150 the church 2nd church hall in Cornely Banl Edinburgh. This property is held in (bare) (t]ugt for the congrcgation by the Diocesan PropeTry Trustees and the original value are not available. In the opiniott of Vesty, it ig highly unlil(ely that the proceeds of any futUTÈ sale would flow to the charity anLL as such, no v21ue forthcg¢ properties has been included fft the accounts. io. FIXED ASSET INVESTMENTS Ligted investtnents IURKET VALUE At l October 2024 Disposals Revaluations 524.42J (50.000} 46.340 At 30 September 2025 520,76) NET BOOK VALUE At JO September 2025 520.763 At 30 September 2024 There were no investment assets outside the UK. Cost or valuation at 30 Sepr¢mber 2025 ￿ represeniect by- List¢d investments Valuation in 2025 520.76) Pagell continued... L)ocusign Envelope ID." Z￿F8EFO-k4￿I414￿gD9￿6AF￿684QAo1A Ninian's Seotti$b E isco inbu al Church: Notes to the Finaneial StAte￿ellts- continued for the Year Ended 30 Se tember 2025 ii. INVESTMENT PROPERTY FAIR VALUE At l Octckber 2024 and io September 2025 257,000 NET BOOK VALUE At 30 September9025 257,000 At 30 September 2024 257,000 12. DEFfoRS: AMOUNTS FALLING DUE WITHIN OD4E YEAR 30.9.25 30.9.24 Other debtors The Ch2rsty has outstanding gift aid claims and 2 provision has been included within the accounts. 13. CREDITORS: AfvtOUNTS FALLING DUE WITHIN ONL YEAR 30.9.25 30.9.24 Other creditors 3,672 3.954 14. ACCRUALS AND DEFERRED INCOME 30.925 30.9.24 Accruals and deferred income 1,824 This represents a provisioll for a paid sabbatical of up to 3 months that the RectDr is entitled to for each ten years of services. Is. MOVEMENT IN FUNDS Net movement in fimds At 1.1024 At 30.925 Unresirictcd fund8 General fund Deans Allowance 787.OlJ 20,895 807,908 66,591 853.604 20.895 874,499 Restricted funds Bishop's Lent Appeal Property reserve Proj¢¢t CARE 880 574,572 (880) (4.484) 218 570.088 218 575.452 5.146 570,306 TOTAL FUNDS 14?9.056 15.749 1.444 805 Page 12 continued... L￿￿Sign &nveiopè ID.. 2￿F8EF0-E4AA4149-9D9￿BAFD6B4CADlA St Ninian's SeDtti$h E Edinbllr isco al Churcb-. Notes to the Financial Statements - continued for the Year Ended 30 Se le￿ber 2025 15. MOVEMENT IN FUT4DS- contlDued Net movement in fi]nds, included in the above 8re as follows.. Incoming resources Resources expended Gains and losges Movement in funds Unrestrict¢d funds General fund DeaTLS Allowance 86.564 16.824 (112,009) 16.824 46.340 20,895 IOJ,)88 1128,833) 20,895 Restricted funds Mission ro Seafarers Scotland Bishop'g Lent Appe21 Propety reserve Project CARE Bishops tppe21 (313) (1,450) (5,484) (542) loo) 570 1,000 760 100 (880) (4,484) 218 2.743 (7,889 15.146 TOTAL FUNDS 106.131 1)6,7221 46,340 15.749 Comparatives for movement in funds Net movement in funds Transf¢ between fijnds At .10.23 At 30.9.24 Unrestricted fllnds General ￿nd Deans A]lowance 737.377 50.482 16.195 (846) 787,OlJ 66,591 787.773 66,677 (846) 853,604 Restrieted fuuds Bishop's Lent Appeal Bethany Care Sheltrr Property reserve Project CABE 59S 285 579.056 788 285 (285) (4.484) (1.6i41 880 574.572 6.118 846 575 452 TOTAL FUNDS I,J68,497 1429,056 Continued... o¢u$ign Envelope ID". 222F8EF&E4AA414￿Dg9-8AFo684CAD1A St Ninian's Scottish E Edinbur isco al Church- Notes to the Financial Statements- eontinued for the Year Ended 311 Se tember 2025 Is. MOVEMENT IN FUNDS- Continued Comparative net movement in fijnds, included in the above are as follows: Incoming r¢souTces Resources expended Gain% and l(Jsses Movement in funds Unrestricted funds General find Deans Allowence 81,606 16,195 (100.463) 50.482 16.195 97.801 (100,46)) 69,339 66,677 Restricted funds Bishop's Lent Appeal Bethany Care Shelter Property reserve Project CARE 285 285 (2S5) (4,484) 1285) 17.825) 12.002 (10.112 6.118 TOTAL FUNDS 101795 1110.575) 60.559 16. RELATED PARTY TRANSACTIONS Except forthe Rector. no othermemberof the Vestry received rernuneration norreimbursemeftt of expenses, other than reimbursement tsfpurchases which were requircd tD be made on behalf of the Church. The Rector is tx officio a member of the Vesty and a trust¢¢, and receives remuneration, benefits and reimbursement of eXpeTrs￿ in respectof services as a stipendiary cleric in linewiih scales deternined by GeneTal Synod tsf the Scotrish Episcopal Church. Page 14