Enter SC No. below APPENDIX 2 Enter charity name below **SC041909** ||||||||||||**SC041909**| |---|---|---|---|---|---|---|---|---|---|---|---| |||**Receipts andpayments accounts**|||||||||| ||**For the period**
**from**|Period start date|||||Period e||nd date||| |||Day|Month||Year|**to**|Day|Mon|th|Year|| |||1|Jan||2025||31|Dec||**2025**|| ||||||||||||| |**Section A Statement of receipts and payments**|||||||||||| |**A1 Receipts**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**||**Expendable**
**endowment**
**funds**
**to nearest £**|||**Permanent**
**endowment**
**funds**
**to nearest £**||**Total funds**
**current period**
**to nearest £**||**Total funds last**
**period**
**to nearest £**| |Donations|**63521 82**|**7632 13**|||||||**71153 95**||**72937 31**| |Legacies|||||||||**0 00**||**0 00**| |Grants|||||||||**0 00**||**0 00**| |Receipts from fundraising
|||||||||**0 00**||**0 00**| |~~ti iti~~
Gross trading receipts|**502 00**||||||||**502 00**||**412 00**| |Income from investments other
than land and buildings|
**303 34**|**1766 26**|||||||**2069 60**||**2334 64**| |Rents from land & buildings|**350 00**||||||||**350 00**||**150 00**| |Gross receipts from other
charitable activities|||||||||**0 00**||**0 00**| ||||||||||**0 00**||**0 00**| |**_A1 Sub total_**|
**64677 16**|**9398 39**||**0 00**|||**0 00**||**74075 55**||**75833 95**| |**A2 Receipts from asset &**
**investment sales**|||||||||||| |Proceeds from sale of fixed
|||||||||**0 00**||**0 00**| |~~t~~
Proceeds from sale of


|||||||||**0 00**||**0 00**| |~~i~~
~~t~~
~~t~~
**_A2 Sub total_**|
**0 00**|**0 00**||**0 00**|||**0 00**||**0 00**||**0 00**| |**_Total receipts_**
**A3 Payments**|**64677 16**|**9398 39**||**0 00**|||**0 00**||**74075 55**||**75833 95**| ||||||||||||| |Expenses for fundraising
|||||||||**0 00**||**0 00**| |~~ti iti~~
Gross trading payments|**307 40**||||||||**307 40**||**426 14**| |Investment management costs|||||||||**0 00**||**0 00**| |Payments relating directly to
charitable activities|**68768 11**|**5596 00**|||||||**74364 11**||**70993 63**| |Grants and donations|||||||||**0 00**||**1573 75**| |Governance costs:|||||||||**0 00**||**0 00**| |Audit / independent

|||||||||**0 00**||**0 00**| |~~i~~
~~ti~~
Preparation of annual
|||||||||**0 00**||**0 00**| |~~t~~
Legal costs|||||||||**0 00**||**0 00**| |Other|||||||||**0 00**||**0 00**| ||||||||||**0 00**||**0 00**| |**_A3 Sub total_**|**69075 51**|**5596 00**||**0 00**|||**0 00**||**74671 51**||**72993 52**| |**A4 Payments relating to**
**asset and investment**
**movements**|||||||||||| |Purchases of fixed assets|||||||||**0 00**||| |Purchase of investments|||||||||**0 00**||| |**_A4 Sub total_**|**0 00**|**0 00**||**0 00**|||**0 00**||**0 00**||**0 00**| |**_Total payments_**
**69075 51**
**_Net receipts / (payments)_**
**-4398 35**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**
**-4398 35**|||||||||||| ||**69075 51**|**5596 00**||**0 00**|||**0 00**||**74671 51**||**72993 52**| ||||||||||||| ||**-4398 35**|**3802 39**||**0 00**|||**0 00**||**-595 96**||**2840 43**| ||||||||||||| ||||||||||**0 00**||| ||||||||||||| ||**-4398 35**|**3802 39**||**0 00**|||**0 00**||**-595 96**||**2840 43**| APPENDIX 2 **SC041909** ## **Section B Statement of balances** |**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**19 061 86**
**-4 398 35**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last**
**period**
**to nearest £**| |---|---|---|---|---|---|---|---| ||Cash and bank balances at start of year||**60 723 67**|||**79 785 53**|**76 945 10**| ||Surplus / (deficit) shown on receipts and
payments account||**3 802 39**|||**-595 96**|**2 840 43**| |||||||**0 00**|**0 00**| |||||||**0 00**|**0 00**| ||**Cash and bank balances at end of**
**year**
(Agree balances with receipts and payments
account(s))
**Details**|**14 663 51**|**64 526 06**|**0 00**|**0 00**|**79 189 57**|**79 785 53**| |||-|
-|
-|
-|- 0|0 00| |||||**Fund to which**|**asset belongs**|**Market valuation**
**to nearest £**|**Last year**
**to nearest £**| ||Free Church of Scotland Share Pool
~~F Chh f Stld Ctdi f~~|||General (Unrestricted)
||**3 482 28**|**2 884 83**| ||~~ree urc o coan usoan o~~
Titles|||~~Endowmnet fund~~
Fabric (Restricted)||**48 466 80**|**46 827 83**| ||||||||| ||||||||| ||||||||| ||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**51 949 08**|**49 712 66**| |||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**-**
**Fund to which liability relates**|**-**|
**-**|
**-**| |||||||**Amount due**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||||||||| ||||||||| ||**Details**|||**Total**
**Fund to which liability relates**||**-**|**-**| |||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**| ||||||||| ||||||||| ||||||||| ||**Signature**|||**Total**
**Print Name**||**-**|
**-**| ||||||||**Date of**
**approval**| ||Ian A MAcDonald|||Ian A MacDonald|||17/03/2026| ||Norman P Nicolson|||Norman P Nicolson|||17/03/2026| / Statement of balances 2 December 2007 APPENDIX 2 **SC041909** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ These funds are used for the maintenance and development of the Christian faith in our community, in the wider Free Church of Scotland and to the world. |**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**
**£**|**Number of grants**
**made**
**£**| |---|---|---|---| ||||| ||||| ||||| ||||| ||||| |||**Total**|**-**
| ## **C2 Grants** ## **C3a Trustee remuneration** If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) **Authority under which paid C3b Trustee remuneration - details** **X £ Authority under which paid** ## **C4a Trustee expenses** If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b) **X** |**Number of**|**£**| |---|---| |**trustees**|| ## **C4b Trustee expenses - details** |**C5 Transactions with trustees**
**and connected persons**|
**Nature of relationship**|**Nature of transaction**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**| |---|---|---|---|---| |||||| |||||| |||||| |||||| |||||| ## **C6 Other information** / Notes 3 December 2007 APPENDIX 2 **SC041909** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** |**1 Donations**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |Contributions from congregation|**50923 90**||**7632 13**|||**58556**||**60865 45**| |Gift Aid|**12597 92**|||||**12598**||**12071 86**| |||||||**0**||**0 00**| |||||||**0**||**0 00**| |**Total**|**63 521 82**||**7 632 13**|**-**|**-**|**71154**||**72937 31**| ||**-**||**-**|**-**|**-**|**-**||**-**| ## **2 Grants** |**2 Grants**||||||||| |---|---|---|---|---|---|---|---|---| ||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**
**-**
**-**
**Unrestricted**
**funds**
**to nearest £**
**3 Gross receipts from other charitable activities**|**-**||**-**|||**-**||**-**| ||||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |||||||**-**||| |**Total**|**-**||**-**|**-**|**-**|**-**||**-**| ||-||-|-|-|-||-| ## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---|---|---| |Ministryand Mission|**54441**|||||**54441**||**48 852**| |Buildings & Utilities|**14327**||**5 596**|||**19923**||**22 142**| |||||||**0**||| |||||||**0**||| |||||||**0**||| |||||||**0**||| |||||||**0**||| |||||||**0**||| |||||||**0**||| |||||||**0**||| |||||||**0**||| |**Total**|**68768**||**5 596**|**-**|**-**|**74364**||**70 994**| ||-||-|-|-|-||-| Additional notes (1) December 2007 APPENDIX 2 **SC041909** ## **Additional analysis (2)** |**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**General**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**
**General**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last**
**period**| |---|---|---|---|---|---|---|---| |Donations|**63 522**|||||**63 522**|**68 162**| |Legacies||||||**-**|**-**| |Grants||||||**-**|**-**| |Receipts from fundraisingactivities||||||**-**|**-**| |Gross tradingreceipts|**502**|||||**502**|**412**| |buildings|**303**|||||**303**|**335**| |Rents from land & buildings|**350**|||||**350**|**150**| |Gross receipts from other charitable activities||||||**-**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**64 677**||**-**|**-**|**-**|**64 677**|**69 058**| |||||||-|| |Proceeds from sale of fixed assets||||||**-**|| |Proceeds from sale of investments||||||**-**|| |**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**| ||**64 677**||**-**|**-**|**-**|**64 677**|**69 058**| |||||||-|| |Expenses for fundraisingactivities||||||**-**|**-**| |Gross trading payments|**307**|||||**307**|**426**| |Investment management costs||||||**-**|**-**| |Payments relatingdirectlyto charitable activities|**68768**|||||**68 768**|**65 150**| |Grants and donations||||||**-**|**1 574**| |Governance costs:||||||**-**|**-**| |Audit / independent examination||||||**-**|**-**| |Preparation of annual accounts||||||**-**|**-**| |Legal costs||||||**-**|**-**| |||||||**-**|**-**| |||||||**-**|**-**| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**69076**||**-**|**-**|**-**|**69 076**|**67 150**| |||||||-|| |Purchases of fixed assets||||||**-**|| |Purchase of investments||||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**| |||||||-|| ||**69 076**||**-**|**-**|**-**|**69 076**|**67 150**| |||||||-|| ||**4 398)**
**(**||**-**|**-**|**-**|**4 398)**
**(**|**1 909**| ||||||||| |||||||**-**|| ||||||||| ||**4 398)**
**(**||**-**|**-**|**-**|**4 398)**
**(**|**1 909**| |||||||-|| **Nature and purpose of funds** The funds are used for the Christian ministry in our own community and to support the Free Church ministry at home and overseas. Additional notes (2) December 2007 APPENDIX 2 **SC041909** ## **Additional analysis (3)** |**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**
**Fabric**|**Restricted fund**
**2 - enter name of**
**fund below**
**Edinburgh Free**
**Church of**
**Scotland**
**Custodian of**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**| |---|---|---|---|---|---|---| |Donations|**7 632**||||**7 632**|**4 776**| |Legacies|||||**-**|**-**| |Grants|||||**-**|**-**| |Receipts from fundraisingactivities|||||**-**|**-**| |Gross tradingreceipts|||||**-**|**-**| |buildings|**127**|**1 639**|||**1 766**|**2 000**| |Rents from land & buildings|||||**-**|**-**| |Legacy|||||**-**|**-**| |**_Sub total_**
**Receipts from asset & investment sales**|**7759**|**1639**|**-**|**-**|**9 398**|**6 776**| ||||||-|| |Proceeds from sale of fixed assets|||||**-**|**-**| |Proceeds from sale of investments|||||**-**|**-**| |**_Sub total_**
**_Total receipts_**|**-**|**-**|**-**|**-**|**-**|**-**| ||**7 759**|**1 639**|**-**|**-**|**9 398**|**6 776**| ||||||-|| ## **Payments** |**Payments**||||||| |---|---|---|---|---|---|---| |Expenses for fundraising activities|||||**-**|**-**| |Gross trading payments|||||**-**|**-**| |Investment management costs|||||**-**|**-**| |Payments relating directly to charitable activities|**5 596**||||**5 596**|**5 844**| |Grants and donations|||||**-**|**-**| |Governance costs:|||||**-**|**-**| |Audit / independent examination|||||**-**|**-**| |Preparation of annual accounts|||||**-**|**-**| |Legal costs|||||**-**|**-**| ||||||**-**|**-**| ||||||**-**|**-**| |**_Sub total_**
**Payments relating to asset and investment**
**movements**|**5 596**|**-**|**-**|**-**|**5 596**|**5 844**| ||||||-|| |Purchases of fixed assets|||||**-**|| |Purchase of investments|||||**-**|| |**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**| ||||||-|| ||**5 596**|**-**|**-**|**-**|**5 596**|**5 844**| ||||||-|| ||**2 163**|**1 639**|**-**|**-**|**3 802**|**932**| |||||||| ||||||**-**|| |||||||| ||**2 163**|**1 639**|**-**|**-**|**3 802**|**932**| ||||||-|| **Nature and purpose of funds** These funds are used for the maintenance of property Additional notes (3) December 2007