KIRKLISTON COMMUNITY CHURCH Company No: SC330236 Charlty No: SC039507 Annual Report of the Directors for the year ended 31st March 2026
Kirkliston Community Church Report of the Directors for the year ending 31 st March 2026 Roforonco and Admlnlstration dotail• Klrk118ton Communlty Church is the regthred name ofthe prr¥ate Company limited by guarantee No.. SC330236 and is also registered as a chanty No". SC039507. Roglstsrod Ollko.. 70 Main Stree( lQrkliston. EH29 9AB Contact d118. Mr Colin Haxion Isecretaryl Address.. 4 Giendinning t)rive. '1k11St[M, EH29 9HF Tel. 07831609777 E-mail,. ¢olinhaxton1 Web.. www.kirklis .com Dlractor• Daya Rasaralnam {Chalrperson} Colln Haxton (Secrètary) Gerald McNinch (to April 28) Employe•s Colirb macPtt- Church & Community Pastor Clive Pamell - Teaching & Development Pastc Philippa Lind- Youth Pastor IPart-Timl Samantha Wnne-Families & Chiklren's V4tJrker (Part-Tln) Emily Gill- Operations Manager Namm and addr••u¥ of Advl•ern: Bankorn: Tho Royal Bank of Scolland. Edinburyh CstOrph1e {J) Branch, 239 St John, Road, Edinburgh, EH12 7K4 Solkltorn: Batfour & Manson. 5486 FrederKk Stree( Edinburgh. EH2 1 LS Ind•pend•nt Examln•r. Ali80n Glass, AG Aux)unting, 167 Cunighill Casde Drive, Balémo, EH14 STD Structure, Gov•rnanu and IAanagMn•rt Marn of Gov•m•nce and Govfrmlng Documonts The Company, Kirkliston Community Church {KCCI was fwnded in September 2007. It is govemed by GtrJ through the prayerful dilenCe of those He has grfted lo lead and shepherd His people. These people a re(x)gnised by the membership as Elders of whom are cUrrenY Directors) and Deacons (one of whom is currenty a Director) and they hold responsibility for practKal goveming in 1rdance wrth the Memorandum of Association and the Con8trtubon of the Chanty, and as detai1 in ts Mwnbers, Guide R•crultmeTrt of Dlr•ctors AJI three current Directors are active members in Klthliston Community Church. Current and future Directors would be expected lo te INing in personal relationship with Christ Jesus, as testified to by their own wsonal lnfesSIon. subwuent baptism by ernersion and the evidence seen in their oryoing INes. New Dir•rS woukj te appointed from within KCC by commendion from the existing Directors and with the support of members. They would be given copies of the Chanty Consbtution. the Company's Memorandum of Association, the Members, GuKle, an OSCR guide for chanty trustees and all accounts to familiarise themselves wth the Company's aciNities.
Directors are made awa of any changes in charity kgislabon by the Secretary at a Directors. Meeting. and wth deVeh)Pnts rdaliTrJ to churches by Mainning contts vlth 'Evangelical Aliance. and'stthvardship,. Function of Dlrnctors They are responsible for the govemance and management of Kirkliston Communty Church, for the activitses the church undertakes, and for ft¥1ng the church forward in reaching its objectjve stated in the Company's merandVm of ASSOCI and the Chanty's Constitution as.. 'The Vjjvancent of the Chrisben TelvjK by founding and pLqnting Chur for the promotion of the ChrBti8n gos1 and to a Christi'an witness in the communty and teyond.. A¢¢ounts The Directors are required to ensure that xcounts are prepBred fDr each finan¢HI year which will show a true and fair VILY of the Company and meet tmth legislatn relating to chanties in ScollarKI. Accounts are maintained thn)u9hout th8 year by the Trea8ur8r, and once a year a qU811fled Accountant wlll examine the accounts and ascertain the correctness of the balance. Managom•nt and Fhwn¢l•l Contrn The charity tnJste8s (who arg also the direths for the purpose8 of rnpanY law) are ponsible for preparing a truste88' annual rep)rt and financial statetytnts in accordance with applicable law and United lQngdom Accounting Stsndards (Unrted lfj'ngdom Generally epted Ao))unting Practice). Company law fequires the ¢harity trustees to prepare finanual statem8nts for each year which give 8 true and fair view of thè state of affrdirs of the charitabl? ¢xmpany and of the Incoming resources and application of resources. induding the In¢?)ff and eXFtsnd1tu. of the charity for that penod. In preparing the finanoal Statements each year the Directors will.. select surtabb ac£ounling poIleS and 8ppty them conSistenY observe the nEthods and pnnuples of the Charities SORP make judgements and estimates ttwt a reasonab and wudent slate whether applicable accounts.ng stsThJards have b68n folkmed. Sublt to any material departures disclosed and expLqined in the financial statenl prepare the financial Statements on the going concem basis unless it 18 inapproprfate to presum8 that the o)rnpany wll conts'nue in business. The Directors are responsillé for keeping adequate attounting records which disclose wrth reasonable ac¢urdCy at any tim the financkal poS.0n of the cA)mpary, and to en8ble them to ensure that the financial statements compty wrth the Companies A£t 20C6. the chanb.es and Trustse Investment {S¢olandl Act 2005, and Chanty Accounts ISwtland} Regu18tK)n8 20C6. They are also responsible for Safeguarding the a88ets of KCC and for taking re8sonable stsps to prevent and detect fraud and other irregularit The Directors are responsib for the maintenance and integnty of the corporate and financial information induded on the ¢harilable company'$ website. Le9isin in the Unrted Kingd¢)m governing the preparatk)n and dweminatKrf) of financial statements may drffer from legislation in other jurisdicbons. Further Ro•pon•lblllll•s The Directors are reswnsibie for ensuring that teaching within the church o)ntinues to compty with the statement of belsefs outtined in the Mertjership Guwje drnent and maintains the faith Statet noted therein arKI on the church website. Other kgal and Complian ar&qs of respjnsibilty for the Directors incIJe sKJning off the accounts, ensunng appropriate publiclobilty insurance is maintained, apF(Jinting and employing current and future staff memters, ensuring fonrol poleS are in place and are applied. i.e. Safeguarding Polry and Food Safety Policy. They wll meet annualty, but any Director nw request the convening ofa meeting at any tim8 should rcUMStanceS rg]uire it Dea"Sn making would nom)alty be on a consensus basis, with Chairperson u$ing his (zsts"ng vote in the event of an even spliL
Rlsk Managèment The Director5 have considered the rmior risks to whth KCC is eXFSed and have established Systems and policies to mitigate these risks. They have responsibility to establish, mnrtor and ensure adheren with poliues relabng to Safeguarding. FoctyJ Safety, and Public Safety, and will ensure compliance wlih best practice by erlOyIng third paty expertise whero possible i.e. using Stewardship for payroll tssks when appropriate and through noOrkS of contacts and support mini5trEs such as Evangel7 Alrance. other Organisatlonal StTUCturn8 "rkliston Community Church is currenty by sx Elders (including the hyo Pastors) and three Deacons wth the supwrt of a stsff team and a group of volunteer Ministy Team Leaders. Elders are apFointed from aff)ngst the men in the fellcmship who have been baptised by emersion. followng 8 personal confessK)n of their faf(h in ChnsL The Pastors are employed to fvlfil defined pastoral roles wth dut nomplty expe(knJ of church pastor5 including (but not limited tol.. Fa¢ilitabon of ministy in the Church, Pastoral Care and ViliTrJ, prehing and Teaching, Contributing to the Leadership of Church. Deacons are nn or women ofthe membership wtho 8UPFrf the ekhr8 by tsking a ad on practical and administrative matters of the church. Ministry Team Leaders ar& men or womèn of the memb8rship who shthv the necessary abilty to lead a particular ministy wrthin the churth. Thés& will weet regulady with the Elders to dlxu$8 the progr6 8nd visMJn ofthe ¢hurch. Eldorn: Glenn Carter. GeAald NkNirth. Colli MacPhie, Marshall Munro, cl Pamell. Daya Ras8ralnam P••torn: Colin MacPhie, Clpie Pamell D•acon8: Cdin Haxton, Flerning M¢Nr4en, Vknr Mlnl8ty T••m L••d•r•: Flnance FlemirKJ M¢Niven Prayer Gerald McNinch Operation8 Emity Gill Home Groups Colin MxPh Musiclworshlp Andy Weir Preaching & T&aching Clive Parnell Stewarding & Welcoming Gordon BKldulr CommUnatIonS Anty Vkir ThnolOgY Colin Haxton Missions Paul Johnston Safeguarding Jennyfer McNNen Building Maintenance Colin Haxton YoLrth Ministry Pip Lind Children's Min Sam Wynne ObJectlve8 and Activliles KCC'S main obiedivé as set out in th& Compary Memorandum is". The advartement of the Christian reln by founding and pntiftg churches for the pronv)tion of the Christsn gosFel and to promote a Christian W[trSS in the Commun
Actlvltles The regular actrrfitses of the church were a5 folhThv5". Sunday Pray•r- 9.45am Sunday laornlng Servlc•- 1O.30ar12.O0Prn Praise, prayer, worship. communion, and teaching for families. including separate Kids, Church ActNies for chikJreTr of all e$ Crèche br b8trKs, groups for pre-schwl, primary, junior and youth. Home Groups- Wethy or fortnighty on sunnAonlTUeAfy nhts 7.45pm- 9.30pm Prny•r Gath•rlng- Third VIneSday of Month 7.30pm- 8.45FM B•ble• & Toddl•f•- Every Thursday in SchC tem tinw, 9.15am- 11.30am ID & Ignft•. Sunday evenings, cf on cther 0[98 as t4anned by the thlers. Youth Caf•- On8 Fdday evening pgr Thnth Church C•fé- Every Friday. 10.00am- 12.00pm Wom•n'• Blbl• SW- Fridays 9.15am- 10.008m A¢hl•vements and P•rlomMnco This F)rt relates to the fifiancl year from 1• April 2025 to 31 March 2026. During this penod. Kirkliston Communty Churth saw Its membershlp at 8 very slffilgrlgvel to last year, wth 140 Memb8rs ah)ng with their 84 children being in plac8 al the end of the year. The church has beneffted significantty from the employment of our stsff team which includes Pastors. Colin MacPhie and CINe Pamell, a$ well as Pip Llnd - Youth Pastor, Sam nne - Familles & Children's 14Vorker and Emity Gill - Operations Manager. Thi8 team is responsible for the vast majonty of the day to day runnlng of chur( ministri88 and ha8 been pivotal in erranging tho church programme throughout tt18 year. During the year, the church has seen a consistent hlgh level of att8nd8es at the servi(xs on Sunday momings, with over 180 in regular attendance on nTh)sl weeks. In addrtion to this, the church continues to INe stream d)88e seTvths and rt ha8 been encouraging to hear of the ways in which many peop have been encouraged by the YouTube broadcasts. The Technology Team have Wofked to delNeT excellent ted)nl supptyt to $0 many trIeS wthin the church and this has ten greaty 4)wK48tsd. There has also been a eontinued on outreach ministries to the local community, recognising the value of providing for the physKal and entIonal needs of the local people in the community who are financialty stretched. There have been many indtIonS of Peop,$ appwatson what the church has d8 to offer care and support in these Yrays. Small groups continue to have an imF¥Ktant role to play in a church of the sEe of KCC and this year we have seen the wgnifthnce of our home groups with growing attendance in several groups. The development of ministries for chlk1M aThJ young people has seen an ever*rowng number of attendees at the various groups whth are geared towards them and the efforts of the leaders to Contn'bute t(rwards the spiribjal gr(ywth of these young ones has been hugely appreciated. The young people have also benefitted from a weekend away together which was enjoyed by them all. The church building and garden continue to be used very regulaty throughr#Jt &ich week and the for o)ntinued expeThIir8 on ryointenanc2 and upkw is a necessary part of church
Financial Reviv Kirkliston Communty Church takes up a weekty offering during Sunday K)ming Servi and this SUppments the signtficant FQrtion of gNing whrh comes from the commitment of regular attender5 by Stsnding Order. We are extreffEly grateful for the generosty of all who give, helping to meet the financkgl exp8nses of running the church, providing resources to function as a churth, paying the staff salaries and to assist in buikling and maintenance ¢osts. Excluding the pabj employees. all other activities of the Charitable Company a maintained by volunteers. The Pastors have a O)mmrtnt to preach at least once per mnth and any ¥iling preach8rs a usualty paKI expenses. The totsl a(Umulatsd in 811 funds at 31st March 2(Y26 was £872,70912025'. £886,364). This Is repsented by Fixed Assets of £691.69012025.' £7(.773) and Net Current Assets of £181.01912025. £179.5911. The incoff and exFnditure account shCr a deficrt of£13,655 (2025: def#Jt £16,580) before any capital costs. R080r¥ The free serveS of the church are currenty £175,29612025" £178,868) It is our intention to maintsin the reserves of the KCC general fvnd at or above a minimum of £50,000 which we believe is a PTudfrnt level to sustain the ministy and function of the church. KCC would also aim to use fund$ to SUPFM)rt MIOn activrtbes within the hxal Ly)munty as well as overseas and has agreed that at least 10% of regular irKX)m& is earrnaed for this purpose. Future Actlvltl In the ¢oming year, there will be a significant fo(xM on seekn'ng G¢>J'8 wlll for the church's fvtuffj ministy. Voluntsorn In reading these accounts rt should be realised that the worf( and achievemonts of 'rkI1st0n Community Church is antirety dependent on many MberS and the Eklern & Deacons giving freely of very $ignrfunt amounts of their to the church. The Directors would like to express their deep gratitude lo these people for their 8ep41c8 to the church and support of the Elders & Dea¢ons'. théy will be bsSed of God. Finalty. we thank Gcwj, who ah)ne has wowded for our needs both materlalty and syritualty. 'Glory be to God who by His mighty pmr at work wthin us is abl8 to do far brL)re than we would ever dare to ask Of even dream of, infinitety beyond our highest prayers, desires, thoughts or hopes. (Ephesians 3 v 201 This rewrt ha$ been prepaffjd in accordan wtlh the Statement of Recommended Practice . AUnting and ReFQTts'ng by Charitres and in a¢¢ordance the small c£rfnpanies' regime of the COranieS Act 20C6. Colin Haxton COMPANY SECRETARY 21 May 2026
Independent Examiners Report to the Members of Kirkliston Community Church I report on the financial slatements of the Chur¢h for the year ended 31 March 2026 set out on pages 8 to 16, which have been prepared under the histortal ¢ost convention. and the accounbng poIleS sei out on pages 111. Rp•ClIve Rospon•ibllkn olth• Tn•tw and the Ethnlnw The Trustees (who are the directorn of the ¢harity for th8 purposes of Company law) are responsible for the ppatiOn of the financol statements in accordance with the t&mis of the Charitw and Trustee InveStnt (Scotsndl Act 21X)5 and the Charities A(xounts IScoU8ndl ReguLatnS 20C6. The Trustees conSer that the aIrt of RwJulal#x 1011) {a) to Ic) of the Accounts Regulations does not appty. It 1$ my responsilylty to examine the accawnts as requirgj under section 4411) (c) of the Act and to state whether paitular matters have come to my attention. Ba•1• of Indop•nd•nt Ex•mln•r• Stat•m•nt My examination is carried out in ac¢(xd8e wth Regulg1i(Mi 11 of the Charitios Accounts {Scotlandl Regulations 2006. An examination Indudes a revi of the CLnting record8 kept by the Church and a coff4)arison of the accounts presented wrth those re¢ords. It a180 in¢lud8s con8id8fation of eny unusual items or disdosures in the aco)unts and seeks expknatr'ons from the Trustees conceming such matters. The procedures undertsken do provMJe all the evenCe that would be required in an aIrt. (x)nsequenty I do ncrt exkY88s an oplnK)n on the v given by the accounts. Ind•pgnd•nt Ex•mln•rn Slat•m•nt In the course of my exaninatwi, no matter has cow to my attent ich gives reasonab Cause to balleve that in any materlal respect the requiremts To keep accountlng records in OrdanCe with section 44 (11 (al of the 2005 Act and Regulation 4 of Accounts Regulations, and To prepare Wjunts whh* a¢ with the aco)unting records and compty +• wrth ReguUglk)n 8 ofthe 21x6 k4)unts Regulations have not been met, or To which. in my opinion. atteftl shoukl be dro in ordor to enable a proper understandmw of the acc4)unts to be reached. Alison G18&% FCCA AG Accounting 16T CUnh111 C8sU• Dri 8alemo EH14 STD Oate.. 21 May 2026
Kirkliston Communty Church statement of Financial Activities Mcn9 Inu)m & ExFenditu knunt for the year ended 311t March 21Y26 General Restr Fund Fun(ts 2026 Totsl 2025 Total INCOME & ENDOMqENTS FROM: tk>nalions & LegaCS Charitab16 A¢tivrties Inv8Stff*nts 244,846 24,284 2,241 4,500 249,346 238.741 24,284 18.441 2,241 2.746 TOTAL INCOME 271,371 4,500 275,871 259.928 EXPENDITURE ON.. Raising Funds Charitable Activit Oth 2,655 258.488 2,655 2.480 28.383 286.871 274.028 TOTAL EXPENDITURE 261,143 28,383 289,526 278,488 NET INCOMEIIEXPENDITURE) for the year beth Transfers 10.228 (23.883) {13,655) (16.560) Transfers Beiwe8n Funds (13.800) 13,800 NET MOVEMENT IN FUNDS 13,372} (10,2831 (13,6551 (16,560) Fund Balance BIF 178,868 707,898 8&8.364 902,924 FUND 8ALANCE CIF 12 175,298 897,413 872,709 886,364 The re8uIts for tho year derive from u)ntinuirvJ aThd there are no other galns or Icts6es other than those shown above.
Kirkliston Community Church Balan Sheet as at 31st March 2026 Company No: SC330236 Asat 31st March 2025 31st March 2026 TANGIBLE ASSETS 691.690 7C6,773 CURRENT ASSETS Sundry debtors Bank accounts 22,090 163,242 20,568 165,729 185,332 186,297 CREDITORS.. amounts falling due thin one year 4,313 6,7C6 NET CURRENT ASSETS 181,019 179,591 TOTAL ASss LESS CURRENT LIABILITIES 872.709 886.364 NET ASSETS 11 872.709 886,364 ACCUMULATED FUNDS Unrestricted Funds General Unrestrthd Funds Restricted Funds 12 12 175.296 697,413 178,668 707.696 872,709 886,384 The company 1$ entsued to exenwtion from audit under Sectp)n 477 of the Coffyanw 2006 for the year ended 31 March 2026 The members have not required the company io obtain an audrt under secb.on 478 in relatr.on to its finan(ial statenkrynts for the yoar. The directors acknowledge their responsibilty for. ensuring that Ihe (ximpany keeps axiwnting rocord8 whth conwty with S386 of th& CA 20C6', and 2. preparing accounts which gve a true and frdir VI of the stale of the company's affairs at the end of the financial year and of ib profil or loss for the year in ac¢ordance wrth the reqUIrnts of S396. and whi¢h otherwse compty with the requirements rf the CA 2(KE relating to aco)unts, so far as applicable to the company. These accounts have been wepared In acoydance V•ith the spla1 provisi)n8 of the Companies Act relats.ng to $ffAII companies. Approved by the Dirertots on." 21 May 2026 and swJn8d on their t*haW by.. Daya Rasaratnam CHAIRPAAN
Kirkliston Communty Church Notes to the Accounts Kirkliston Cornnnity Church Is a wrrfate Limibj Company. limited by Guarantse, domiciled in Scotland. regtrats.0n numtrer SC330236. The presentation currency 15 £ sterting. 1 A¢countlng Pollcl•s A. BASIS OF ACCOUNTING The financial slatements have been prepared under the hi%ioriGal cost bas's in a¢¢ordance with Accounting arKI Reporbng ty Charities. Ststement of Recorrwnended Practice applicable to charities reFth'ng their accounts in acxordance with the Finan¢kg1 ReFth'ng Standard applicable in the UK and RepuNi¢ of IrelarKI IFRS 1021 leffethfe 1 January 20191 (Charities SORP (FRS 102)), the Financial Reportsng Standard appIable in the UK and Republic of Ireland IFRS 1021, the compan Act 20C6. the Trustee & Investffent (Sootlandl Act 2005 and The charit kcounts IS0)tland) Regulations 2006 Kirkliston Communty Church meets the dèfinblion of a public beMfit enw under FRS 102. There are currenty no mateiial un¢•rtainlM conceming the chanty's ability to )ntinU8. B. FUNDS Gonernl Fund This Fund 1$ used Io SUPFKJrt the Church's evangelism. preaching, communty and leaching ministries. All Administrthe and PUblty Expenses are included in thi$ Fund. Bulldlng Fund This Fund was set up to provide for the purchase of the building and will be contrnued in the future to provide for ts ofufb1$hffnt and maintenance. Ballour Tm•t- This fund was set up wrth rrorey received from HD Balfourf8 Trust to be used in connection wrth the furtherance of the Christian G08pel and Sunday School work. C. INCOME Donations & Legacies - Income Is included In a Fund accordlivj to the description of the Offenng in which it was induded or according to the wl$hes ofthe donor. Gfft Aid income represents the aTr)unts received from thw who have entered into a Grfl Aid agreenwL grossed up for the anh)unt of tax recx)verab. Coll1.0n$ rewesent th& aryunts receiv in offering bags or b)xé8 at Church seThices excluding any arrK>unts identsfied as given under Gift "d. Grfts and other donatsons are other receipts of voluntary incom•. Income included when rt is recewed or. in Ihe ease of tax r&overable, rwxivabk. Donatlons from non excharvJe transactions aro Inky in the a(x¥Junts when rKeivable and are detsiled in T 2. Charllable Activiti88- Incoff* is induded it is receN. D. EXPENDrruRE & VAT l expendrture other than that has been ¢apitalised is included in the appropriate Fund's Income and Exwdrture Account The value of purchase invoices re¢eNed before the year-end but not paid unlil after the year-end has also been includwj. ExperKlrture on raisirKJ funds relates to the of running the cafe. Grfb and donations are dlstwsed 8(x1n9fy where nM)ney has be8n receNed for a specffic purpose or person and otherwise at the discretion of the Directors. Support costs include the overheads and repar costs involved in running the church abng with costs rektirvj to ts management of the Company. The charity 1$ not registered for VAT. All expenditure is therefDre shtywn gross of the assoaated VAT whth is not recoverdble. io
Kirkliston Communty Church Notes to th8 Accounts E. TANGIBLE APJSETS Assets whth have a cost, or rf th)nated. have a value at date of receipt of more than £1,000 have been ¢apitalised. The Land and Buildings a Ing deplated over SO yéars. Other fixed assets are depreciated over >5 years. Equal aTrnts of deproualim are Charged to the Income and Exwdilure Account for eath year. F. FINANCEIOPERATING LEASES Rentsls applicable to 0rin9 leases are IndUd in the Incon & eynditure w)unt as they arise dunng the year. G. PENSIONS The Company has set up pensm arrangements for the benefft of empbyees under the ALrto Enrolment scheme. The pension charge shown in the incow and eXp8nditU ac)Unt represents the anv)unt payable by the company lo the fvnd in respect of the period. H. FINANCIAL INSTRUMENTS The charity only has financial assets I'11t of 8 kind that qualfy as basic flnanclal Instruments. Bas financial lnstrUrnts are initialty recogntsed at tr3ns8ctn value and subsequ8ntty rrSured at thr setent value wilh the excepkn.on of bank loans whh are subsequenty measured at arn£Ktised cost usin9 the effectsve intere8t method. I. DEBTORS Trad¢ and other d•btoryJ are recognised at the setUeThnt annt due after any trade diswunt offered. Prepayments are valued at the amount prepaid not of any trad8 di8counts due J. CREDITORS AND PROVISIONS Credrtors and provisK>ns are recogni8ed whore the thanty has a pr888nt oblbgation r8sulb.ng from a past event that will probabty re8utt in the transfer of funds to a third paty and the amunt due lo settle tho oblwjation can ba rm8sUd or estimated reliabty. Creditors an provisions are norn1 Cognised at their settknwnt amunt after allowing for any trad dlscounts due. IL JUDGEMEPffS & KEY SOURCES OF ESTIIAATION UNCERTAINTY The preparation of the financial statements requires management lo make judgements. estsmales and assumpts'ons that affect the amunts pOrted. These esb"mates and judgements are continually reviewed and are based on experience and other factor8, including expectatsons of fvture events thai are tdioved to be reasonable in the circurnstances.
Kirkliston Community Church Notes to the Accounts 2 In¢omo & Endowments 2025 Total Fund Funds Total Donatlons & Lega Gfft Aid Collections Grfts & Other Incow 165,720 59.839 19.286 3.300 169.020 161,082 1.200 61.039 53,509 19,286 24,150 244.846 4.500 249,346 238.741 Chanlable A1VIS Cafe Lét F688 Church WknekerKI 5.007 13,434 14,403 5.815 14,403 5,815 24.284 24.284 18,441 Investments Barsk Interest 2.241 2,241 2,748 271.371 4,500 275,871 259.928 Income from dmats'ons and legac was £248,85912025'. £238.741) ofwhlch £244,359 w88 unrestricted12025. £234.265) and £4,$00 was restricted {2025'. £4,476). IrKom8 from tharitsNe tivit was £24,284 {2025.' £18.441) all ofwhkh w88 unrestrfcted. Total investryt incoffe w88 £2,728 (2025". £2,746) all of whKh was unrestrfcled. 3 Exp•ndlturn Support 2026 Costs Total 2025 Totsl Raisirsg Funds Cafe Supplies 2.655 2,655 2.480 Charitabl8 Activrties Gifts Church & Communities Adr4iiies 31.387 203.033 31,387 37,680 52,451 255,484 238,348 234,420 52.451 286,871 274.028 Other Expénditure 237,075 52.451 289.526 276,488 Expenditure on charltsble actvibes was £286.871 {2025'. £274.0281 of wh*th £258.48812025.' £244,664) was unstriCted and £28.383 (2025. £29.364) was restrthd. Expenditure on raising funds was £2.655 {2025: £2.460) all ofwhth was unrestricted. 12
Kirkliston Communty Church Notes lo the Accounts 4 Gffts to MI•naTIO*10th•rn 2026 2025 GRN Europe Ferrywell Youth Project SU Scotland Bethany Christian Tnmt Compassk)n UK GRN UK GLO Brass Tacks Edinburgh & Lothian Mi88ionary Ho University Christian Unions Chrisbans In Sport Footprints Good Ne for Everyone Kirkliston Prlmary School Tumi Tig&rs Echoes Intemaln8I UCCF 13,700 2.500 2,5(M) 1.870 1.152 1,1i00 1,000 1,lJ)O 525 500 51XJ 13.280 2,500 1.000 1,500 1,120 500 500 5,200 650 4,000 3,100 1.000 soo 21y) Gffts to indlvidua18 2,850 31,387 37,680 6 Support Co•ts 2026 2025 Admln Cost8 Property Gosts Repairs, Maintenance & EqUIpn Deplaon Bank Charges Independent Examiners Fees L8gal & Professional Fees 3,112 14.530 4,502 28,683 569 1,055 2,853 13,488 4.790 30.697 S51 1,025 750 52,451 54,154 13
Kirkliston Community Church Notes to the Accounts 6 TangIb A880ts Fixlures & Frtbngs Land & Buildings Totsl Coot or Valuallo Cost at 1 April 2025 Additions Revaluakn'th) ,660 990,148 13,6IXI 1,086,808 13,600 Co8t or Valuatlon at 31 Al•r¢h %126 110,260 990,148 1,1IXI,408 D•pre¢lotlon Balance at 1 April 2025 Charge for year On Revaluatson 74,436 305,599 19,803 380,035 28,683 Doprnclallon at 31 March 2026 83,316 325,402 408,718 N•t Book Valu• at 31 Mar¢h 2028 .944 664.746 691,690 N•t eook Valu• at 31 2025 22,224 684.549 7C.773 The church purchased the buibjing at 70 Main Street Klrkliston in 2008 and since then ha8 refurbished it The8e costs have been capitali8ed. Sub8equenty in 2018 a of kgnd behind 72 Main Street was also purchased. 7 Sundry D•btor¥ 2026 2025 Gift Reclaim Prepayments 17.256 4.834 17,784 2,784 22.090 20,568 8 Cr•dltor•: Amount• falllng du• *lthln y•ar 2026 2025 ruals 4.313 6,706 4.313 6,706 14
Kirkliston Communty Church Notès to the Accounts 9 Anatysis of staff ¢o•ts, tnMte8 r•mun•rallon and •xpwM •nd the ¢o•t of key managomont p•f8onnel 2026 2025 Wages & Salaries Sctial Secunty Costs Employers Pension Contribulions 163,144 10.221 4.895 151.104 9,786 4,533 Total paKI to enWoye8S 178,260 165,423 Averago No of emptyee8 in the year No employee receNl remuneratson amounts'ry to than £60.000 in the period. The n$n contributions shown in the accounts represent the arnK)unts due for year. At Ihe year end there was £Nil {2025.' £Nil} in respect of outstanding u)ntributsons. The key manaJem8nl personnel of the charity compri88 six elders. 8UPFQrted by three deaoon8. Two oflhe elders and one deac#)n are directots and of the elders are pastors whose empbye8 benefits totsl £109.10012025.' £103.778). Directors received Th) remuneration (2025.. Nil). Pastoral expenses totalling £46 were paid to 1 dirfor12025.' Nil). During the year the directors and eldars dona a total of £26,WO to ts ¢hurch (2025.. £24,885). 10 R•l•t•d Party Trnnu¢tkM Th•re were no rdated party transactrcm during the year that r•]uire dClOsure. 11 An•ly81• of N•t A•a¢ts 2025 General Buihjing Total Genwal Building Total Fixed Assets Sundry Debtors Bank Accounts Accruals 891.69) 691,890 300 71X,473 22,090 20.568 5,723 163.242 164,5 (4.313) {6.7() 708.773 20,568 165,729 16.706) 157.519 (4.313) 1,223 175,296 697.413 872.709 178,668 707,696 886,364 15
Kirkliston Community Church Notes to the A¢counts 12 Movement In Fund8 At Start of Year At End Irth>)ff* ExFwbditure Transfers of Yèar Fund Unrestrthd fund General Fund 178,668 271,371 261.143 {13.600) 175.296 R8Stricted fvnds- Building Fund Balfour Trust 707,5 4,51XI 28.383 13.600 897,413 707,696 4,500 28,383 13.600 897,413 886,364 275,871 289,526 872,709 zzzzz 22ZEIE Trnn•f•r•: Transfers are in rektK)n to a transfer of general fvnds to top up the building fund. Prior Yaar At Start of Year Incomb Expandrturo Translers At End of Year Fund Unrèstricted fvnd8- General Fund 175,340 255,452 247.124 (5.0001 178,868 Restricted fund5- Building Fund Balfour Trust 724.145 3.439 4.478 25,925 3,439 5,IXIO 707,696 727.584 4.478 29,364 5,IxJO 707,696 ]2,924 259.928 276.488 886,364 Bulldlng Fund- This fvr was started by a donation from Belbevuo Chapel in 2008 to enable the purchase of 70 Main Street, Kirkliston. There were furthw sums donated 8nonymousty and also regular contributions by rr)bers. Future dOnatS specrfed for the building works will be included in this fund 15 trj be used for the wrchase and refvrbighment of the pmises. B•lfour TnNt- Money re¢eived from HD BaWourf8 Tw8t to be used in connection with the furtherance of the Christsn Gospel and SuThJay Schcol work. In partrular for the purchase of new equipment. fvnding of $peo"al mpa5 in gospel work or OFening a new ntre. This fund was spent during the prevh)us year on new equipment which has teen capitalised, the balance on the fvnd represents the nel took value of the assets purchased and will reduce by the depreciabon charge over the life of the assets 16