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 d￿118. 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 C￿stOrph￿1e {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
Ma￿rn 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 dil￿enCe 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
cUrren￿Y 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 detai￿1 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 l￿nfesSIon. subwuent baptism by ernersion and the
evidence seen in their oryoing INes. New Dir￿•rS woukj te appointed from within KCC by
commend*ion 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)P￿￿nts rdaliTrJ to churches by Main￿ning cont*ts 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 me￿randVm of ASSOCI*￿ and the Chanty's Constitution
as..
'The Vjjvance￿nt of the Chrisben TelvjK￿ by founding and pLqnting Chur￿￿ for the
promotion of the ChrBti8n gos￿1 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 legislat￿n 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? ¢x*mpany 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 poI￿leS and 8ppty them conSisten￿Y
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. Subl￿t to any
material departures disclosed and expLqined in the financial staten￿l
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. Le9is*in 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 d￿￿rnent and
maintains the faith State￿￿t noted therein arKI on the church website.
Other kgal and Complian￿ ar&qs of respjnsibilty for the Directors incI￿Je sKJning off the
accounts, ensunng appropriate publiclobilty insurance is maintained, apF(Jinting and
employing current and future staff memters, ensuring fonrol pol￿eS 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"S￿n 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 eXF￿Sed 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 er￿lOyIng third paty expertise whero
possible i.e. using Stewardship for payroll tssks when appropriate and through no￿OrkS of
contacts and support mini5trEs such as Evangel￿7 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 V*iliTrJ, pre￿hing and Teaching,
Contributing to the Leadership of Church.
Deacons are n*n 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 progr￿6 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, V*knr
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
CommUn￿atIonS
Anty Vkir
T￿hnolOgY
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 rel￿￿n by founding and p￿ntiftg churches for the
pronv)tion of the Christsn gosFel and to promote a Christian W[tr￿SS in the
Commun￿

Actlvltles
The regular actrrfitses of the church were a5 folhThv5".
Sunday Pray•r- 9.45am
Sunday laornlng Servlc•- 1O.30ar￿12.O0Prn
Praise, prayer, worship. communion, and teaching for families. including separate Kids,
Church ActNi*es for chikJreTr of all ￿e$ Crèche br b8trKs, groups for pre-schwl, primary,
junior and youth.
Home Groups- Wethy or fortnighty on sunnAonlTUeAfy￿ n￿hts 7.45pm- 9.30pm
Prny•r Gath•rlng- Third VI￿neSday 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 fifianc￿l 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)n￿l supptyt to $0 many
￿￿trIeS wthin the church and this has t*en greaty 4)wK48tsd.
There has also been a eontinued on outreach ministries to the local community,
recognising the value of providing for the physKal and en￿tIonal needs of the local people in
the community who are financialty stretched. There have been many ind￿tIonS of Peop￿,$
appwatson what the church has d￿8 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 expeThIi￿r8 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 SUpp￿ments 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)mmrt￿nt to preach at least once per mnth and any
¥i￿ling preach8rs a￿ usualty paKI expenses.
The totsl a(￿Umulatsd in 811 funds at 31st March 2(Y26 was £872,70912025'. £886,364). This
Is rep￿sented by Fixed Assets of £691.69012025.' £7(￿.773) and Net Current Assets of
£181.01912025. £179.5911.
The incoff* and exF*nditure 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 MI￿On activrtbes within the hxal Ly)munty as well as overseas
and has agreed that at least 10% of regular irKX)m& is earrna￿ed 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 $ignrfunt amounts of their to the church. The Directors would like to
express their deep gratitude lo these people for their 8ep41c8 to the church and support of the
Elders & Dea¢ons'. théy will be b￿sSed of God.
Finalty. we thank Gcwj, who ah)ne has wowded for our needs both materlalty and syritualty.
'Glory be to God who by His mighty pmr at work wthin us is abl8 to do far brL)re
than we would ever dare to ask Of even dream of, infinitety beyond our highest
prayers, desires, thoughts or hopes.
(Ephesians 3 v 201
This rewrt ha$ been prepaffjd in accordan￿ wtlh the Statement of Recommended Practice .
A￿Unting and ReFQTts'ng by Charitres and in a¢¢ordance the small c£rfnpanies' regime
of the COr￿anieS 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 poI￿leS sei out on pages 1￿11.
R￿p•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 p￿pa￿￿tiOn of the financol statements in accordance with the t&mis of the
Charitw and Trustee InveSt￿nt (Scotsndl Act 21X)5 and the Charities A(xounts IScoU8ndl
ReguLat￿nS 20C6.
The Trustees conS￿er that the a￿Irt 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¢(xd8￿e wth Regulg1i(Mi 11 of the Charitios Accounts
{Scotlandl Regulations 2006.
An examination Indudes a revi￿ of the ￿CL￿nting 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 ev￿enCe that
would be required in an a￿Irt. (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 CUn￿h111 C8sU• Dri
8alemo
EH14 STD
Oate.. 21 May 2026

Kirkliston Communty Church
statement of Financial Activities Mc￿n9 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 & LegaC￿S
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 ASs￿s 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 reqUIr￿￿nts 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 sp￿la1 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 Cornn￿nity Church Is a wrrfate Limibj Company. limited by Guarantse, domiciled
in Scotland. reg￿trats.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 appI￿able 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 PUbl￿ty 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$hff￿nt and maintenance.
Ballour Tm•t- This fund was set up wrth rrorey received from HD Balfourf8 Trust to be
used in connection wrth the furtherance of the Christian G08pel and Sunday School work.
C. INCOME
Donations & Legacies - Income Is included In a Fund accordlivj to the description of the
Offenng in which it was induded or according to the wl$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￿. Coll￿1.0n$ rewesent th& ary￿unts 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 In￿k￿y 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(x￿1n9fy 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 dep￿lated over SO yéars. Other
fixed assets are depreciated over >5 years. Equal aTr￿nts of deproualim are Charged to
the Income and Exwdilure Account for eath year.
F. FINANCEIOPERATING LEASES
Rentsls applicable to 0￿r*in9 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 lnstrUr￿nts are initialty recogntsed at tr3ns8ct￿n value and
subsequ8ntty rr￿Sured at th￿r set￿e￿nt value wilh the excepkn.on of bank loans wh￿h are
subsequenty measured at arn£Ktised cost usin9 the effectsve intere8t method.
I. DEBTORS
Trad¢ and other d•btoryJ are recognised at the setUeThnt an￿nt 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 rm8sU￿d or estimated reliabty. Creditors an
provisions are norn￿1￿ ￿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 A￿1VI￿S
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 investry￿t 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 un￿striCted 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 Intemal￿n8I
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￿
Dep￿la￿on
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 •xpw*M •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 receN￿l 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¢tk*M
Th•re were no rdated party transactrcm during the year that r•]uire d￿ClOsure.
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 dOnat￿S specrfed for the building works
will be included in this fund 15 trj be used for the wrchase and refvrbighment of the
p￿mises.
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 ￿mpa￿￿5 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