**Charity no: SC049393**
## **BRUNTSFIELD EVANGELICAL CHURCH SCIO**
**TRUSTEES’ REPORT AND ACCOUNTS YEAR ENDED 31 AUGUST 2025**
Page 1
**BRUNTSFIELD EVANGELICAL CHURCH SCIO TRUSTEES’ REPORT**
**YEAR ENDED 31 AUGUST 2025**
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
## **Registered charity number**
## **SC049393**
## **Trustees during the year**
Alastair Mackintosh (Chairman to 18/09/2025) John Cameron David Campbell Graeme Dodds (Chairman from 18/09/2025) Ruth King (from 16/01/2025) Ian Naismith Fiona Watson David Wright
## **Treasurer**
Ian Wilson
## **Secretary**
Ian Naismith
**Pastor** Graeme Shanks
**Principal address** 70 Leamington Terrace Edinburgh EH10 4JU
**Bankers** Bank of Scotland 47 High Street, Dalkeith EH22 1JA
**Independent examiner** Alison Glass FCCA., AG Accounting, 167 Curriehill Castle Drive, Balerno EH14 5TD
Page 2
## **BRUNTSFIELD EVANGELICAL CHURCH SCIO TRUSTEES’ REPORT YEAR ENDED 31 AUGUST 2025**
The trustees have pleasure in presenting their Annual Report and Accounts for the year ended 31 August 2025.
## **Compliance with existing law**
The accounts comply with the requirements of the Charities Accounts (Scotland) Regulations 2006 (as amended) and are in accordance with the charity’s constitution.
## **Constitution**
Bruntsfield Evangelical Church is an independent church, affiliated in its practices with Brethren and other evangelical churches.
## **Charity status**
The Church is recognized by HM Revenue & Customs in Scotland and by O.S.C.R. as having charitable status. Its charity number is SC049393.
## **Purpose**
Our purpose is to glorify God through lives being changed by the grace of Jesus Christ. Our vision is to be a church that is worshipping, growing and full of love as each member does his or her special work.
## **Organisation**
The church is governed by trustees some of whom are also elders. The trustees meet whenever necessary to decide policy and review progress.
Elder trustees - up to three trustees can be nominated by the SCIO members. Other trustees are elected by recommendation from the existing trustees.
## **Review of activities during the year**
As well as Sunday services, the church organises a wide range of activities, including for children, teenagers, women and older people, and operates a weekly food bank. The building is also made available for a range of community activities. At the end of the year, the church had five paid staff, the same number as in the previous year. During the year, a comprehensive review of safeguarding procedures was conducted. No significant concerns were identified, but a number of improvements were made, including strengthening the team and adding a safeguarding policy to our website.
## **Building**
The Trustees have responsibility for the church building and we are grateful to the team who care for it. A major roof repair was completed during the year.
## **Plans for future periods**
The church will continue to run a wide range of services and activities, including community use of the building. The Trustees will continue to consider adding to their number. Further roof repairs and upgrading are planned for future years, as finances permit.
## **Financial review**
The church remains financially stable. Costs of staff, the church building and our activities are substantial, and we depend for our financial stability on the sacrificial giving of our members. The roof repairs completed in the year were completely funded by an appeal to members. The Trustees are satisfied that there are sufficient reserves in the short term, but an increase in general giving will be needed to maintain and build reserves longer-term and fund the planned roof upgrades. Steps are being taken to achieve this.
Page 3
## **BRUNTSFIELD EVANGELICAL CHURCH SCIO TRUSTEES’ REPORT**
**YEAR ENDED 31 AUGUST 2025**
## **Financial review (continued)**
The attached Statement of Financial Activities & Notes shows the results of the year and the state of the finances as at 31 August 2025.
For the year ended 31 August 2025, before transfers between funds, Restricted Funds showed an outflow of funds of £64,531 (2024 - inflow £48,111), and the General Fund showed a surplus of £21,007 (2024 - deficit £16,270), a combined outflow of £43,524 (2024– inflow £31,841).
## Transfers between funds
A transfer of £8,267 (2024 - £9,200) has been made from the General Fund to the Restricted Funds for Christian workers to supplement the gifts made to them.
As a result of the overall outflow, total funds have reduced, and at 31 August 2025 stood at £186,916 (2024 - £230,440).
## **Reserves policy**
There is an intention to hold unrestricted cash reserves equivalent to 3 months operating costs. The Trustees consider that this is currently sufficient, but will keep it under review. Where there is a surplus in any one year it will normally be utilised in the following year unless a major project is envisaged.
## **Risk assessment**
The trustees have reviewed the major risks to which the charity is exposed and have established systems to mitigate those risks, including a full set of Policies and Procedures which are reviewed regularly. We are also aware of our child protection responsibilities and all those working with children or vulnerable adults are registered under the PVG scheme. Our Safeguarding Policy is reviewed regularly, with training provided for all those who work with children or vulnerable adults. All those preparing food have a food hygiene certificate. We comply with the requirements of the General Data Protection Regulations.
## **Trustees’ responsibilities**
Charity law requires the trustees to prepare financial statements each year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
- charity will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements, which they are responsible for preparing, comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The applicable law also sets out trustees’ responsibilities for safeguarding the assets of the charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the trustees on 13 January 2026 and was signed on their behalf by Ian Naismith.
Trustee
Page 4
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRUNTSFIELD EVANGELICAL CHURCH SCIO (Registered charity number SC049393)**
I report on the accounts of the charity for the year ended 31 August 2025, which are set out on pages 5 to 12.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulation 2006.
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 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent examiner's statement**
In the course of my examination, no matter has come to my attention,
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the
- 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006
- Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Alison Glass FCCA., 167 Curriehill Castle Drive, Balerno EH14 5TD
Date: 24/03/2026
Page 5
## **BRUNTSFIELD EVANGELICAL CHURCH SCIO STATEMENT OF FINANCIAL ACTIVITIES**
## **(incorporating Income & Expenditure Account) YEAR ENDED 31 AUGUST 2025**
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
Notes £ £ £ £
Income:
Donations & grants 4 171,599 57,216 228,815 236,754
Investment income 5 24,136 - 24,136 23,859
Total income 195,735 57,216 252,951 260,613
Expenditure:
Charitable activities 6 174,728 121,747 296,475 228,772
Total expenditure 174,728 121,747 296,475 228,772
Net income / (expenditure) 21,007 - 64,531 - 43,524 31,841
Transfers between funds 8 - 8,267 8,267 - -
Net movement in funds 12,740 - 56,264 - 43,524 31,841
Reconciliation of funds:
Total funds brought forward 50,393 180,047 230,440 198,599
Total funds carried forward 12 63,133 123,783 186,916 230,440
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities.
BRUNTSFIELD EVANGELICAL CHURCH SCIO BALANCE SHEET AT 31 AUGUST 2025
Page 6
|BRUNTSFIELD EVANGELICAL CHURCH SCIO
BALANCE SHEET
AT 31 AUGUST 2025||Page 6|
|---|---|---|
|Notes
Fixed assets:
Tangible assets
9|2025
£
101,091|2024
£
115,630|
|Current assets:
Debtors
10
Cash at bank and in hand|12,012
76,340|12,851
104,973|
|Total current assets
Liabilities:
Creditors: amounts falling due within one year
11|88,352
2,527|117,824
3,014|
|Net current assets|85,825|114,810|
|Total assets less current liabilities|186,916|230,440|
|Total net assets
13|186,916|230,440|
|The funds of the charity:
Restricted income funds
12
Unrestricted income funds
12|123,783
63,133|180,047
50,393|
|Total charity funds|186,916|230,440|
The accounts were approved by the trustees on 13 January 2026 and signed on their behalf by Ian Naismith.
Trustee
## **BRUNTSFIELD EVANGELICAL CHURCH SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2025**
## **Page 7**
## 1. GENERAL INFORMATION
The charity is a registered charity in Scotland and is incorporated as a SCIO. The address of the principal office is 70 Leamington Terrace, Edinburgh EH10 4JU.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with FRS 102, “The Financial Reporting Standard applicable in the UK and the Republic of Ireland”, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity meets the definition of a public benefit entity.
## 3 ACCOUNTING POLICIES
## **Basis of preparation**
The financial statements have been prepared on the historical basis.
The financial statements are prepared in sterling, which is the functional currency of the charity. **Going concern**
There are no material uncertainties concerning the charity’s ability to continue.
## **Disclosure exemptions**
The entity satisfies the criteria of being a qualifying entity as defined by FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:
- (a) No cash flow statement has been presented by the charity.
- (b) Disclosures in respect of financial instruments have not been presented.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable in the circumstances.
## **Fund accounting**
The charity has both restricted and unrestricted funds. Further details of each fund are disclosed in Note 12. Funds held by the charity are either:
Unrestricted income funds – these are funds which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds – these are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Income**
Grants and donations are accounted for when their receipt is probable. Grants received for capital expenditure are credited to a restricted fund against which the depreciation of the relevant assets is charged.
**BRUNTSFIELD EVANGELICAL CHURCH SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2024**
**Page 8**
## ACCOUNTING POLICIES (continued)
## **Resources expended**
Resources expended are included in the Statement of Financial Activities on an accruals basis, when the liability has been legally incurred and the amount can be reliably calculated. **Charitable expenditure**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its beneficiaries. It includes both costs which can be allocated directly to such activities and those costs of an indirect nature necessary to support them `.`
## **Governance Costs**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.
## **Fixed assets**
The church building in Leamington Terrace is owned by the SCIO, having been transferred from the previous unincorporated charity at 1 September 2019. It was purchased by the unincorporated charity in 1967 and its cost or value is not included in the accounts. It is considered to be a heritage asset. Improvements to the building since 2006 are included in fixed assets at cost less depreciation. An indication of the value of the building is given in the Fixed Assets note which states the insurance value.
Furniture and equipment is capitalised and depreciated over the useful lives of the assets where the cost of individual items exceeds £1,000, unless there have been specific donations received to purchase the items. In the latter case the cost of the item is treated as an expense in the year in which it is incurred and the donation as income in the year.
## **Depreciation**
Depreciation is provided on the cost of building improvements since 2006 and on equipment, and is calculated to spread the cost over the estimated lives of the assets on a straight line basis at the following rates:
|following rates:||
|---|---|
|Building improvements|5% per annum|
|Equipment|10% per annum|
|Computers|25% per annum|
4 DONATIONS & GRANTS
|Donations (including gift aid tax)
Legacies
Grants
Other receipts
Year ended 31 August 2024|Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2025
2025
2025
2024
£
£
£
£
154,438
57,216
211,654
228,865
-
-
-
500
8,000
-
8,000
1,500
9,161
-
9,161
5,889|
|---|---|
||171,599
57,216
228,815
236,754|
||140,051
96,703
236,754|
**BRUNTSFIELD EVA NGELICAL CHURCH SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2025**
**Page 9**
5 INVESTMENT INCOME
|**NTSFIELD EVA NGELICAL CHURCH**
**ES TO THE ACCOUNTS**
**R ENDED 31 AUGUST 2025**
INVESTMENT INCOME|**SCIO**
**Page 9**|
|---|---|
|Rental income
Short term room lets
Bank interest
EXPENDITURE ON CHARITABLE ACTIVITIES
Gifts made to Christian workers
Building upkeep & equipment
Building improvements depreciation
Meetings expenses
Governance costs
Year ended 31 August 2024
Number of Christian workers supported:
Organisations
Individuals|Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2025
2025
2025
2024
£
£
£
£
7,836
-
7,836
7,716
15,781
-
15,781
16,016
519
-
519
127|
||24,136
-
24,136
23,859|
||Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2025
2025
2025
2024
£
£
£
£
-
21,941
21,941
18,960
42,213
72,090
114,303
48,266
-
13,731
13,731
13,731
131,915
13,985
145,900
147,215
600
-
600
600|
||174,728
121,747
296,475
228,772|
||180,180
48,592
228,772
2025
2024
3
3
3
7|
6 EXPENDITURE ON CHARITABLE ACTIVITIES
7 EMPLOYEES
|EMPLOYEES||
|---|---|
|Wages
Employer's NI
Employer's pension scheme|Unrestricted
Restricted
Total
Total
funds
funds
funds
funds
2025
2025
2025
2024
£
£
£
£
107,385
-
107,385
105,754
9,485
-
9,485
8,510
4,173
-
4,173
4,287|
||121,043
-
121,043
118,551|
No employee received in excess of £60,000 in the year.
An employment allowance from HMRC amounting to £6,481 (2024: £4,955) partially offsets employer NI costs. Statutory Maternity Pay amounting to £2,343 (2004: £Nil) has also been recovered from HMRC to partially offset wages costs.
There was 1 employee engaged on a full time basis and 4 on a part time basis. (2024 - 3 full time
## & 5 part time).
No trustee received remuneration from the charity during the year (2024 - Nil).
No trustee was reimbursed for personal expenditure by the charity during the year (2024 - Nil). Remuneration and benefits received by key management personnel amounted to £52,674 (2024 - £61,866).
**BRUNTSFIELD EVANGELICAL CHURCH SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2025**
**Page 10**
|8|GROSS TRANSFERS BETWEEN FUNDS|||||
|---|---|---|---|---|---|
||||Unrestricted||Restricted|
|||||funds|funds|
|||||£|£|
||Year ended 31 August 2025|||||
||Supplement to gifts for Christian workers to eliminate deficit.||-|8,267
|8,267|
||Year ended 31 August 2024|||||
||Supplement to gifts for Christian workers to eliminate deficit.||-|9,200
|9,200|
|9|TANGIBLE FIXED ASSETS|||||
|||Building||||
|||improvemen|Equipment||Total|
|||£|£||£|
||Movements in year:|||||
||COST|||||
||Brought forward|290,773||46,284|337,057|
||Additions|-||-|-|
||Carried forward|290,773||46,284|337,057|
||DEPRECIATION|||||
||Brought forward|175,143||46,284|221,427|
||Charge for year|14,539||-|14,539|
||Carried forward|189,682||46,284|235,966|
||NET BOOK AMOUNTS|||||
||Carried forward|101,091||-|101,091|
||At 31 August 2024|115,630||-|115,630|
||The insured value of the property is in excess of £10,000,000 on|a reinstatement||basis.||
|10|DEBTORS|||||
|||||2025|2024|
|||||£|£|
||Accrued income & prepayments|||12,012|12,851|
**BRUNTSFIELD EVANGELICAL CHURCH SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2024**
**Page 11**
|11 CREDITORS
Amounts falling due within one year:
Sundry creditors
12 MOVEMENTS IN FUNDS
Current year
Restricted funds:
Building fund
Christian workers fund
Basics Bank fund
Lift fund
H D Balfour fund
Unrestricted funds
Total funds|At 31 August
2024
Income
Expenditure
£
£
£
132,345
30,885
82,488
-
13,674
21,941
1,379
12,657
13,985
43,276
-
3,333
3,047
-
-|2025
2024
£
£
2,527
3,014|
|---|---|---|
|||Transfers
At 31 August
2025
£
£
-
80,742
8,267
-
-
51
-
39,943
-
3,047|
||180,047
57,216
121,747
50,393
195,735
174,728|8,267
123,783
8,267
-
63,133|
||230,440
252,951
296,475|-
186,916|
|Previous year
Restricted funds:
Building fund
Christian workers fund
Basics Bank fund
Lift fund
H D Balfour fund
Unrestricted funds
Total funds
PURPOSE OF RESTRICTED FUNDS
Building fund:
Christian workers fund:|At 31 August
2023
Income
Expenditure
Transfers
At 31 August
2024
£
£
£
£
£
73,928
72,915
14,498
0
132,345
0
9,760
18,960
9,200
0
-848
14,028
11,801
0
1,379
46,609
0
3,333
0
43,276
3,047
0
0
0
3,047|
|---|---|
||122,736
96,703
48,592
9,200
180,047
75,863
163,910
180,180
9,200
-
50,393|
||198,599
260,613
228,772
0
230,440|
||Funds donated for improvements to the building.
Funds donated for the support of Christian workers abroad and|
Funds donated for improvements to the building. Funds donated for the support of Christian workers abroad and in the U.K.
Basics Bank fund: Lift fund H D Balfour fund
Funds donated to purchase supplies for the Basics Bank. Funds donated for the provision of a lift to the upper floor. Fund established by a gift received for specific children's and gospel work.
**BRUNTSFIELD EVANGELICAL CHURCH SCIO NOTES TO THE ACCOUNTS YEAR ENDED 31 AUGUST 2025**
**Page 12**
13 ANALYSIS OF ASSETS AND LIABILITIES BETWEEN FUNDS
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Restricted|Unrestricted|
|funds|funds|Total funds|Total funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Tangible fixed assets|94,798|6,293|101,091|115,630|
|Current assets|29,555|58,710|88,265|117,824|
|Creditors: amounts falling due|
|within one year|- 570|- 1,957|- 2,527|- 3,014|
|123,783|63,046|186,829|230,440|
|14|TRANSACTIONS WITH RELATED PARTIES|
|Transactions with related parties in the year which require disclosure are as follows:|
|2025|2024|
|£|£|
|Remuneration of Gill Mackintosh (wife of Alastair Mackintosh)|-|13,559|
**----- End of picture text -----**