Scotlish Charity No. SC046474
Christ Church Edinburgh
Trustees, Report and Financial Statements
For the year to 31 December 2024
l+P
Innes & Partners
rtered CErtif*d I￿X￿n1￿￿ts

Christ Church Edinbur
Contents of the Financial Sfatementsfor iheyear to 3] December 2024
Page
Report of the Trustees
Report of the Independent Examiner
R¢￿IptS and Paym¢nts Account
Statement of Balances
Notes to the Finan¢ial Slat¢ments

Christ Church Edinbur
Report of the Trusteesfor (he year lo 31 December 2024
The Trustees (Finance Committee) are pleased to present their report together with the finanrial ststeTllents of
the con8re8&tion for the year to 31 December 2024.
Rt2istered office
Bankers
The Royal Bank of Scotland plc
30 Nicolson Sirect
Edinburgh
EH8 9DL
Solicitors
Fraser Munro {Legal & Compliance O￿lcer)
Fr¢¢ chU￿h of Scotland
The Mound, Edinburgh
EHI 2LS
St*tU8 of Charity and Goverming Documell¢
Christ Church Edinburgh 15 a registered Scottish charity (Number SC046474h and is a congregation of the Fr
Church of Scotland. a Presbytcrian Church adhering in its worship and doclrino to the position of the Church of
Scotland at the Refomiation. The Free Church of Scotland has an explanatory d¢xumenl whi¢h explains the
origins of tk¢ Church and which gives the historical background lo lh¢ Church ¢oming into being in 1843 and
lists documents in which is cmFrf)died ih¢ ¢on5titUlion of the Church.
The 8overnment of the Free Church of Scotland is Presbiterian and th¢ congregaiion is within the Presbytery of
Edinburgh and P¢rth.
Christ Church FAlinburgh WAS a church plant from St Columba's Fre¢ Church of Scoiland. It was ¢on$tituted in
it5 own ri8ht on 16 April 2016. The financcs w¢re included in Si Columba's accounts Lintil 30 November 2016
when a balance transferred over to the chartty. We have been op¢ratin8 independently since thai date.
Th¢ Kirk Session is responsible for ihe spiritual oversight of th¥ ¢ungregalion.
Th¢ adminiglration of the finances and property of the congregation is the reS￿nsIbIlity of the Finance
Committee, which is elected by Ihe members of the congregation, under the supervisian of the KiTk Session.
Th¢ congregation is authorised by the Church to have a minister paid fmm the central funds of the Church.
Objeetives and aims
The principal objectives of the Free Church of S¢otland and this congregation are the publi¢ worship of G¢)d. the
sPreE￿Ill8 of the Gospel of Jesus ChrisL the exercise of pastoral care and the provision of practical compassion
for thos¢ in n¢¢d.
Truslees
Finance Commiliee
Offlce béarers
Minister
Treasurer
Session Clerk
Page I

Christ Church Edinbur
Report of tbe Trusteesfor the year lo 31 December 2024
Recruitmentlgppointment of Trustees and oftfice Bearers
The Trustees of the congregation are the office-bearers: the minister. elders &nd Tnembers who make up the
Finance Committee.
The Kirk Session, comprised of the elders and minister, decides when an election of elders is required and how
many ought to be appointed. All male m¢mb¢rs of th¢ ¢ongJEgation ovcr thc age of 21 &re eligible for election.
All m¢mkrs of Ihe congregalion are eli8iblc to vote in the election. following th¢ ¢l¢¢liofy the Kirk Session
appoints the requisite number of o￿lce-bearcrS arhd these are ordained and inducted by thc minister.
The minister is appointed in a different way. Ministers elected by the congregation, but they ordained and
inducted by the P￿sbytery of Edinburgh and Perth (a representative body of ministers and elders from all the
Free Chuwhes in that area).
o￿1CC-bea￿rS must b¢ familiar with the doctrines and practice of the Free Church of Scotland and subscribe to
th¢ fomula (a summary of the docirine of the Church).
The title deeds to the properry owned by the church are held in ihe names of the ￿tiVe Trust¢es.
Induetion and trnitting
New members of the F inance Committee are given a¢c¢ss to minut¢s, financial statements and other papers of
th¢ Committee to familiarise themselves with the work of the Committe¢ and they meet with the other members.
Th¢y llre also 8iven inforniation regarding theiT role and responsibililies.
Existiiig members of Ihc Fiiiancc Committce arc familiar with the work of the eongrcgation and havc been bricfed
vn iheir dulles and responsibilili¢s under ilig Charities and Trust￿ Inveslment (Scotland) Act 2005,
If any areas are identified where addirional training is requird. this is discussed at a meeling of the Committee
8nd a suitable solution identified and implement¢d.
Prlnclpal 84Ctlvltles
Christ Church FAinburgh is a Christian community whose principal Aim iq to encourage people to respond more
fully in faith lo Ihe love of God shown to us in the gospel of Jesus Christ.
The gospel of Jesus Christ commits us to be a people who..
Love God and who express that love in both private and GoryK)r41e worship
LL&rn from tlic Bible
Engage in prayer
• Share 108eiher in fellowship
• Serve others in the community
• Bear witness to the gospel both l(K&lly, nationally and inlemalionally
Achievements and performance
In ordcr to mcct our aims, we engage in the following activities:
We have two Sunday worship 5crvicc5'. 1 l aTll and 6ptn. Central lo our worship is thc free grace of God offered
to sinners in Jesug Christ. To this end, we lisien and respond io Goxl's word. sin& pray and Lonfesb our faith as a
body of believers. At our morning worship there is a crèche (0-3 years). a Sunday Club (4-1 l yea￿) and activities
for I l-l &year-olds meetin8 occasionally througholrt the year for various events.
The churrh prny¢r meeting meets weekly at 7.30pm on a Wednesday evening. On occasions there are guests from
a variety of different Christian mission orsanisations invited to speak at this meetin8.
Pag¢ 2

Christ Church Edinbur
Report of th¥ Trusteesfor ihe year lo 31 December 2024
Achievements #nd perfonnall¢e (continued)
Once per month the prayer meeting is repla¢ed by local house groups. These groups Are open io all within the
church and provide an opportunity to study God's word discuss items in smaller grouFLq and to share prayer and
fellowship together.
Tlicrc is a Wom¢n'5 Bibl¢ study group> which meets on Tuesday or Thur8day afternoons throughout the yegr
depending on awailability.
ntinues lo sludy ag a ¢andidate for the ministry of the Free Church of Scotland. He w0￿S
part time with ihe Church whilst gtud
ing at ETS here in FJlinhurgh and mnved across to thc I'rec Church in
Haddington.
as working part time with the Church during 2024.
employed on a part iiiiic b￿15 wuman's worker.
The Thursday lunch club continu¢s meeting twice per month for either coffee and cake at l 0.30am or lunch at
12.30pm as adv¢rtised.
Sunday service8 over the year have shown good attendance and recordings have been made available on our
website along with a Live Stream re¢ording m08t Sunday momings.
PIAns for the fulu
Previously external work was Carried out installing a disabled ramp for a¢¢¢ss to the front door of the premises.
A patio ar¢a was also added to the rcar of th¢ property which has provided a 8ood social space for fellowship in
warmer weather. further internal decoration worf( is in ￿0p¢ and longcr-tcrni work on kit¢hen and toilet facilities
along with r¢medial wurks to th¢ roof area.
Over the course of 2024 a property was purchased which will be used as a Manse. This property is situated in
Musselburgh and currently has car¢laker tenanis until the prO￿ty is required. Church funds. along with a
Mortgage from Kin8dom Bank was used lo finance the purchase cosls.
The Church will continiie lo ¢n¢oura8e and support members in their Christian faith as well a5 reaching out to
th¢ community to shurc thc gospel and to support ihe local community.
Fill*n¢i*l revlew
Ro9ults for th¢ ye*r
The financial 51atements for the year are set out on pages 5 to 9. The Reeeipt% and Payments Account on pag¢ 5
reflects P4 deficit of £130.472 (2023: sury)lus of £26,984}.
Reserv
Thc Finaiice Committcc has r¢vicwcd thc financial requirement5 of the Congrcgalion and ha5 concludcd that the
unrestricted funds nvl Lummitled or invest¢d in t￿￿]81ble fixed assets ('the fr¢¢ reserves,) held by th¢ congrcgation
should be not less thAt £20,(M)O. At that leveL the Finance Committee believes thai it would be able to meet and
reasonably foresee expenditure in respect of the properties owned hy the CoT]gregation.
Unr¢slri¢ted fundi on page 6 at 31 D￿ember 2024 amounted to £118.852 (2023.. £1 (hS,749), restricted funds
amounted to £6,086 (2023: £148.661)- Total funds al 31 December 2024 amounted to £124,938 (2023.. £255.410).
roved b
e Finance Committee gnd signed on its behAif by:
Iruslee/Session C
er
Dat¢d: ...
2025
Page 3

Christ Church Edinbur
Report of the Independent Examiner to the Trusteesfor the year to 31 December 2024
I rep)rt on the accounts of the congregation for the y¢aT to 3 l D￿eMber 2024 which are set out on pages 5 to 9.
Re$pe¢tJve respon8lbilitles of Trn$tee$ and exAmlner
The Charity's Trustees are responsible for the prepardtion of th¢ ac¢ounts in accordance with the temis of the
Charilics and T￿￿te¢ Tnvcslmenl (Scotland) Act 2005 and thc Charities Accow]ts (Scotland) Regulations 2006
(as amended). The Charity's Trustees consider that the audit requirement uf Rcgulation 10(1) (d) of the Accounts.
Regulations does not apply. 11 ts my responsibility lo examine the accounts as required under section 44(1) {¢)
of the Act and to stste whether particular matters have come lo my attention.
B¥s15 of Independent examlner'j statement
My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations
2006 (as amended). An examinAtion includes a review of the accounting records kept by the Charity and a
comparison of the accounts presented with those records. It also includes consideration of any unusual items or
disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures
undcrtaken do not Provide all the evidence that would be required in an audit, cons¢qu¢ntly I do not expr¢ss
aft audit opinion on th¢ view giv¢n by the accounts.
Independent Exrdmlner'j StAtement
In the course of my examiftation, no mAtter has come lo my attention
which give5 m¢ r¢a50nabl¢ ¢aus¢ to b¢li¢ve that in any material respect Ihc rcquircm¢nts'.
to keep accounting Tecords in accordance with Seclion 44(1) {a) of the 2005 Aci and Regulation 4 of the
2006 Accounts Regulations (as amended). and
to prepare accounts which accord with the Lccounling records and eomply with Regulation 9 of the 2006
A¢¢ounts Reguiatii)ns (a5 am¢nd¢d)
have not bccn rnct, or
to whicE]. in rny opinion, attention should be drawn in order to enable a proper undeTStandiDg of the
accounts to be reached.
Managing Director
Innes & Partners Limited
Chartered Certified Accountants
Innes House
18 Shairps Business Pa
Houstoun Road
Livingston
EH54 5FD
2025
Page 4
l+P
Innes & Partners
CharttrEd Cerrifled Accountants

Christ Church Edinburgh
Receipts and Paymen¢5 Accountfor ihejror lo 31 December 2024
Notss
Gen¢rAI
nd
Regtricted
nd8
2024
Totsl
2023
Totsl
Re¢eipts
Gift Aid offerings
Gift Aid tax reclaim
Donation5 recciyed
Church door collections
Grdnts
Non Gift Aid offerings
Weekend away
Rental Income
Other income
64.609
27.462
4.790
3.817
750
4,990
20.471
85,080
27,462
18,295
3,817
750
4,9911
103.504
13.SOS
7,716
4.140
4,560
2.460
800
750
800
417
1.6DO
1.167
5,292
Tothl recelpts
Payments
PaynKnts lo Central ￿￿￿
r)enholm Road Tnanse purchases
Manse mortgage repayments
Manse ￿xPenSeS
Other hc8d otlice palm￿1$
Pre$b￿ary levies
Staff costs
Ratcs
H¢al dnd lighi Lyyuis
Grounds n￿IntenanCe
Church repairs
Insurnnce
Professional fees
Weekend away
Gifts and donaiions
Publications
Flowers
Equipcment purth&8¢5 and trpair$
Adv¢riisin¥ wsts
Youth activities
Admin costs
Catering wsts
Supply ¢xpens¢s
Indepe￿Ient examinerfs fee
Bank rhargE5
Sundry expenses
Totsl payments
Surplus for the y￿r
TraD$frr betw¢¢n fund$
107,908
35,193
143,161
150.975
59.040
59.040
141,218
11,958
19,1159
433
48,250
141,218
11,958
l Y.¥59
433
171
20,505
5,330
3,106
420
598
,185
281
20,146
3,627
3,370
24,979
5.110
1.170
1,771
3.645
4,447
842
390
2.142
52
200
270
1.001
985
792
20,505
SJJO
3.106
42•
598
1.185
1,170
1,170
1.168
1.931
3.099
29
175
29
175
150
1,514
910
870
150
1,514
910
870
25
1,868
25
1,868
521
97.4n
10,490
1,607
12,103
IVb,14Y
176.161
(140,968)
(1ffj07)
{142.575)
1414,bbl
273,633
(1311.472)
123,991
26.984
Net inereasel(decre*se) in cash for the year
Lash balan¢es brought forw4n1
Cash bat*nces carried fonvard
(130,472)
2)5,410
26,984
228.42t>
118.852
6.086
124.938
255,410
Pag¢ 5

Christ Church Edinburgh
Statement of Balances as at 31 December 2024
Not&¥
2024
2023
Opening (Defieit) Closing Upening Surplus
b4lance
for year
balau¢e
balwnce
for year
Closing
balanee
BaDk and Cash balaD¢e
255,410
255,410
(130,472) 124,938
(130,472) 124,938
2211.426
228,426
26,984 255.410
26,984 255,410
Total bank balance
Repruented by:
Unrestricted fund
General fund
118,852
106,749
Restricted funds
Buildin8 fund
Special appeals fund
6,086
147,054
1,607
124.938
255.410
Statement or￿8et8 gt 31 December 2024
Church building
Denholm Road Manse
(at ¢osl)
(at cost)
105,020
337JOO
442
105,020
105 020
Gift aid due
21,013
23,007
Statement of Ilabllltlej at 31 Deeember 2024
Independent examination
Mortgii8¢
912
196,486
870
197J98
870
The financial statements on pages 5 to 9 were approved by th¢ Finance Committee on
and si8ned on their behalf by the undernoted:
7in5tge/Treasurer
Tru.*tgé/,¥e.¥.fiOll Clerk
The notes on pages 7 and 9 fom part of these financial stalements.
Page 6

Christ Church Edinbur
Notes to thc Financial Statementsfor ihe year to 3] December 2024
l. Accounting policies
Accounling convenlion
The finan¢ial statements have been prepared under the historical cost convention. and in accordance with the
Charities A¢¢ounts (ScotlAnd) Regulations 2006 (as amended).
Basis offinancial slalemenls
The financial statcments have been prepared on a Receipts and Payments basis.
Congregailon Income
All voluntary income, income from tax recoveries on Gift Aid and bgnk interest is accounted for when receiv￿.
Receipls & PaYn￿nIS Accomnl
For the purpose of the Receipts and Payments Account &s shown on page 5, funds are defined 8s follows:
Unreslricled fund ¢ompris¢ grants and other income received for the obj¢cts of the congregation without further
spe¢ified purpos¢ and are available as general funds.
Reslricled funds comprise income which has been received for the objects of the congregAtion and specified for
a tr$tricted purpose within th¢s¢ objects by the donor.
Page 7

Christ Church Edinburgh
Notes lo the fiDaD¢ig1 $¢atementsfor Éhe ￿ar to 31 December 2024
2. Gith *nd donations
2024
2023
Malawi Charity
Gifts for individuals
Turkey Earthquake Appeal
Syria Earthquake Appeal
Elder Memorial
UC.B l.td
UFM Worldwide
Compassion UK
1,161
244
2.285
1.065
373
372
770
40
500
352
4.447
3. St*ff ro5ts rénd num￿r>
2024
2023
Cros5 5A]aTi¢5
Employ¢Vs Nl
Pension ¢ontribuiion$
19,049
1,167
289
20.146
20,505
20.146
The avera8e number of employees during the year wa5 3 (2023: 3).
4. wlth Truite¢s
'rhe congregation conlributes toward% Ihe minigtets, stipend ihrough payments to Central Office. No Trustees
received reimburnement of personal expenses durinB the year to 31 December 2024 {2023,. nil).
5. Tran$a¢tions with rtl•t¢d parti
Th¢r¢ w¢re no trdnsac¢ions wilh Klal¢d paritcs durin8 the year lo 31 December 202412023.. nil).
& Unreitrlcted fullds
Balance at
111.01.2024
Balamee at
Pwym¢nt$ Tr•nsferJ 31.12.2024
Receipls
G¢nernl fund
106.749
107,968
(97,472)
197.472)
1,007
118052
Total unreStrIet￿ funds
106,749
107,968
1,607
118052
Gemeralfund encompasses all income and expenditure relating to the primary focus activities of the charity, other
than those for which funding 15 rcstricted.
Page 8

Christ Church Edinburgh
Notes to the fJnAncial statemenlgfor theyear to 31 December 2024
7. ReJ¢rkted funds
Bg14nce at
Receipts P*yments Transfers 31.12.2024
01.01.2024
Building fund
speci￿ appeals fund
Total restrlcted fundj
147,054
1,607
148,661
33,262
1,931
35,193
(174,230)
(1,931)
(176.161}
61186
(1,607>
(1,607)
086
Erplqnation
Buildingfythl represenis money received for the purchase and renovation of the Chuwh building.
Special appealsfi4nd represent$ mon¢y rerxived for fund rdising proje¢ts.
Page 9