THE METHODIST CHURCH IN SCOTLAND TRANENT METHODIST CHURCH Minister.. Rev A james Patron Bell ffles. tronb 11 methodist.or TRANENT METHODIST CHURCH TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Contents Report of the Trustees Inde endent examinerfs report Statement of financial activities Respondin8 to Gcd's Lo¥e in Di5c4pleship, Worship and Mission. Tranent Methodist Church.. 25 Nico150n Square. Edinburgh. EH8 98X Iscottish CharttySC038o841 (Circuit Number 31131 TRANENT m￿N0D1sT CHURCH (Scottish Charity SC0380841 The Trustees have pleasure in presenting their report for the year ended 31 Au8USt 2025. Reference and admln15tratlve Infomiation.. Charity name.. TKANENT MEfHODIST CHURCH commOn￿knOwn as Tranerbt with Cockenzie Methodlst Church Charlty reg15tratlon number: 5C038084 Church office address: 25 Nicolson Square, Edinbur h, EH8 98X Trustees: The Trustees of the Church are known as the Church Counol. Prlnclpal Offlce 8earers: Mlnlster: Church Councll Secreta Chur¢h Treasurer: Rev'd A james Patron Bell Mrs Christine Thomson Mrs Linda Bain Church Councll Members: Yvonne Arthur Paul Flint Joan lone5 A James Patron Bell Linda Baln Alan Ha es lan Paterson Adam J Stevenson David Calms Marion Hellewell Monica Paterson Christine Thomson Flnanclal Advlsor l Admlnlstr*tor Inon-truste•): Mr Allan Hender50n Iclrcurt T￿asUrer) Independent examlner: Referto INDEPENDENT EXAMINER'S REPORT Bankers: Royal Bank of Scotland plc Tranent Branch, 36 Hi8h Street Tranent, EH33 IHQC Central FInan￿ Board of the Methodlst Church 9 Bonhill Street London, EC2A 4PE The Trustees for Methodist Church Purposes Central Buildings Oldham Street Morbchester, Ml IJQ Governlng document: The Church is administered in accordance with the Constitutional Practice and Oiscipline of the Methodist Church. Recrultment and appolntment of Trustees: Member5 of the Church Council are the Charity Trustees. The Trustees comprlse of minister in pastoral tharge and members of Church Council appointed in accordance with the Constitutional Practice and Discipline of the Methodlst Church. Organlsatlonal structure: The Church Council members are the Trustees of the charity and Managing Trustees of any property and Model Trust monies Ithe Custodian Trustees for property and Model Trust monies are the Tru5tee5for Meth(xlist Church Purposes 21Page TFiANENT METHODIST CHURCH (Scottish Charity SC0380841 Charity number.. 1136358. a body corporate established by the MetlKJdist Church Art 19391. The Trustees meet at le3St two times a year. The church is part of the Forth VolleyCircuit13Y3} (Scottish Charity SC0379501, which in turn is part of the Synod of the Methodist Church in Scotlond1Scott15h (harity SC0380981 of the Methodist Church In Greot Brit(JAn Icharity number.. 11322081. Objectlves and activitles: The Church, in accordance with procedures for, and prlorities set by, The Methodist Church, provides approprlate support towards the advancement of religion in Tranent and Cockenzie IE3St Lothiènl. Achlevements and performance: All the foregoing activities have continued to be pursued during the financial year. Flnanclal revlew: The principal source of intome is the regular giving of church members and attendees at church serv5ces. There 15 no property management, as building Ss rented from Forth Valley Methodist Circuit (Scottish Charlty SC0379501. Reserves pollcy: A reserve is an unspent pool of money for whlch no particular purpose has been i¢Jentified for the time being. Thls is in addltlon to money prudently set aside for known future expenditure. At Year End the Church's ￿SelVeS Iby this defSnStlonl stood at £3.669 plu5 designated funds. Rlsk Assessment: The Trustees have conducted a review of the major risks to whlch the church 3$5ets are exposed, and 5VStems have been established to mitigate these rlsks. Taxatlon: The church is a charlty and Is recognlsed as such by HM Revenue and Customs for taxation purposes. As a result, there Is no Ilability to laxallon on any of Its income. Statement of Trustees, responslbllltles: Charity law requires the trustees to prepare financial ststements for each financlal year which show a true 3nd falr vlew of the 51tuation of the charity and its financlal activities for that period. In preparin8 those financial statements the trustees are requlred to.. select suitable accountin8 policies and then apply them consistently. make judgments and estimates that are reo50nable and prudent. State whether appllcable accounting Standards and statements of recommended practice have been followed, subject to any departures dlsclosed and explained in the financial statements,. and p￿pare the financial statements on the goin8 wncern basls unle5S It is inappropriate to presume that the charity will continue In operational existence. The trustees are responsible for keeping proper accountin8 records which disclose with reasonable accuracy at any time the financial p051tion of the charity and to enable them to ensure that the financial statements comply with the Charitie5 and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2CQ6 las amended). Thev are also responsible for safeguarding the assets of the charity and hence for takin8 reasonable steps for the preventlon and detection of fraud and other irre8ularilies. Approved by the Trustees at their meetin8 On ....- .......... . arbd signed on their behalf by.. inister in Pastoral Charge 31Pa8e TRANE￿ METHODIST CHURCH Iscottish Charity SC0380841 INDEPENDENT EXAMINER'S REPORT ON THE UNAUDITED ACCOUNTSTO 31 AUGUST2025 To the Trustees of Tranent Methodlst Church I report on the financial stalements ol Tranent Methodlst Church I"The Church'l for the year ended 31 Au8U5t 2025 which are set out on page 5. R•spÈctlve responslbllltles of Trustees and Independent Examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charltles and Trustee Investment (Scotlandl Act 2(M)5 and the Charities Accounts lkntlandl Regulations 2(X)6 las amended). The Trustees consider that the audit requirement Regulation Iollllal to Icl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under Section 44llllcl of the Act and to stste whether or not particular matters have come to my attention. Bas15 of Independent ￿ZmIner'S statement My examinatbon is carried out in accordance with Re8ulation 11 of the Charities Account51Scotlandl Regulations 2QJ6 las amendedl. An examination includes a review of the accountSn8 records kept by the charlty and a comparlson of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the ccounts and seeks explanations from the Trustees concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be requlred in an audit, and consequently I do not express an audit opinion on the vlew glven by the accounts. Independent examlnees ststement Ouring my e￿MInatIOn no matter has come to my attention- 11 which give me reasonable cause to believe that in any materlal respect the requirements.. o. to keep occountin8 records Sn accordance with Section 4411llal of the 2005 Act and Regulatlon 4 of the 2006 Accounts Re8ulations las amended), and b. to prepare accounts which accord with the accountin8 ￿COrdS and comply with Re8ulation 8 of the 2006 Accounts Regulation las amended) have not been met, or 21 to whlch, In my opinion. attentlon should be drawn in order to enable a proper understandln8 of the accounts to be reached. Slgned Date 05110125 Name Gary Hart 39 Millerhlll Dalkeith Address Mld Lothlan Postcode EH22 IIIZ 41Page ,Nllfflll u ￿ r£ z ¢