Scottish charity number:
SC050351
St John’s Church Linlithgow
Annual Report and Financial Statements Year ended 31 December 2025
St John’s Church Linlithgow
Contents of the Financial Statements for the year ended 31 December 2025
| Page | |
|---|---|
| Report of the Trustees | 1 - 3 |
| Report of the Independent Examiner | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 14 |
St John’s Church Linlithgow
Report of the Trustees for the year ended 31 December 2025
The Trustees present their annual report and financial statements for St John’s Church Linlithgow (known as St John’s Church) for the year ended 31 December 2025.
Objectives and activities
At the heart of our ministry - through our services, groups, missional communities, and Learning Streams - is the desire to bring the Kingdom of God to Linlithgow and the surrounding area, nurturing one another as we follow Jesus. We are passionate about Jesus and sharing his love with our communities.
The purpose of St John’s Church is to provide Christian worship, events, groups, and pastoral care for both our members and the wider community in Linlithgow and neighbouring towns and villages. Alongside regular services, we run a variety of groups for all ages throughout the week. St John’s is a lively Christian church, made up of people from many different backgrounds and life stages.
Achievements and performance
During the year, the Low Port Centre (lowportcentre.org) has continued to develop as a vibrant community hub and the home of St John’s. It is encouraging to see sustained support from both the church and the wider community, with over 30 partner organisations making regular use of the building. The ongoing growth of the independent Low Port Centre charity reflects the strength of this shared vision and its increasing impact locally.
As a church, our vision remains to see people flourish emotionally, spiritually, and physically. This is expressed through teaching, training, and creating opportunities for leadership and service across our ministries and projects.
Alongside our Sunday sermon series, we delivered three Learning Streams - short courses typically running over five or six weeks - providing space to explore biblical themes and support spiritual growth.
Pastoral care continues to be an important area of development. Groups play a key role in providing mutual support, with the pastoral care team working alongside them to offer additional guidance where needed. This has strengthened the sense of community and care within the church.
Our work with children, families, and young people remains a central priority. Activities run both on Sundays and midweek, helping children and young people engage with faith in ways that are accessible and relevant. The parent-and-toddler group continues to operate near capacity, offering a consistent and welcoming space for parents, carers, and young children.
Youth ministry has also remained strong, with Monday night gatherings bringing young people together for shared meals, friendship, and discipleship. These evenings create opportunities for connection across age groups and contribute to a growing sense of belonging within the church community.
We continue to extend our welcome to the wider community through a range of regular groups, including “Men ’n Sheds”, “Sew Blessed”, “Soul Space”, “Lifestories”, and “Roundhouse”. These initiatives provide opportunities for connection, creativity, and spiritual exploration for those both within and beyond the church.
Partnership remains a key strength of our mission. Locally, we have continued to work alongside other churches, including joint services at Easter and Christmas, and ongoing collaboration with Youth Space (youthspace.scot) and The New Well (thenewwell.org). Nationally and internationally, we partner with Scripture Union Scotland (suscotland.org.uk), the Scottish Network of Churches (scottishnetwork.org), and Cup of Cool Water in Burundi (cupofcoolwaterburundi.weebly.com). We have also continued to develop relationships with Kintsugi Hope (kintsugihope.com) and Safe Families/Home for Good (safefamilies.uk; homeforgood.org.uk), further strengthening our network of support and shared mission.
Page 1
St John’s Church Linlithgow
Report of the Trustees for the year ended 31 December 2025
Financial review
Results for the year
The Accounts for the year are set out on pages 5 to 14. The Statement of Financial Activities on page 5 shows net income for the year of £7,049 (2024: net expenditure of £103,773) and our total funds at year-end were £102,400 (2024: £95,351).
Financial review (continued)
Results for the year (continued)
The Church’s funds at the end of the year are divided between restricted funds of £25,694 (2024: £20,511) and unrestricted funds of £76,706 (2024: £74,840). The amounts held within each of the restricted funds and their purposes are disclosed in the notes to the accounts.
Reserves
The Trustees have established a Reserves Policy whereby the unrestricted funds not committed to, or invested in, fixed assets should not be less than three months of the unrestricted expenditure. At this level the Trustees consider that they are able to continue the current activities of the charity in the unlikely event of a significant drop in funding. If the funds dropped below this level, it would be necessary to consider how income could be increased or, alternatively, how expenditure could be reduced.
Our unrestricted funds at the end of the year met this policy.
Structure, governance and management
St John’s Church Linlithgow was registered as a SCIO on 31 July 2020 under the charity number SC050351. The charity is overseen and managed by Trustees, Elders and a Ministry Leadership Team.
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Trustees have legal duties and are responsible for governance, finance and related matters. They are appointed by agreement with existing Trustees and Elders in accordance with the Trustee Policy.
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The key role of Elders is to hear from God and to cultivate the vision, values and ongoing theological position of the church, and they are appointed following a period of evaluation prior to ratification by church members.
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The Ministry Leadership Team is responsible for the day to day workings of the church, ensuring that the activities of the church are run effectively and in line with the overall vision and strategy agreed by the Elders and Trustees.
The Trustees who served during the year were as follows:
Mark Sweeney Chair (from 4 May 2026) Stephen Pashley Chair (till 4 May 2026) Stuart Aitken Allan Goldie Andy Livingstone Ross Morgan Chris Horne (resigned 2 September 2025)
Reference and administrative information
Charity name: St John’s Church Linlithgow Charity registration number: SC050351 Principal address: Low Port Centre 1 Blackness Road Linlithgow EH49 7HZ
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St John’s Church Linlithgow
Report of the Trustees for the year ended 31 December 2025
Reference and administrative information (continued)
Bankers:
CAF Bank Cambridge and Counties Bank 25 Kings Hill Avenue Charnwood Court West Malling 5B New Walk ME19 4JQ Leicester LE1 6TE Shawbrook Bank Ltd Equals Money Lutea House 68 Upper Thames Streeet The Drive London Great Warley EC4V 3BJ Essex CM13 3BE
Statement of Trustees' Responsibilities
The Trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and UK Accounting Standards.
Charity law in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the charity’s financial position and enable the Trustees to ensure that the financial statements comply with the Companies Act 2006 (as amended). The Trustees are also responsible for taking such steps as are reasonably open to them to safeguard the charity’s assets and to prevent and detect fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website.
Signed on behalf of the Trustees
Stephen Pashley
Stephen Pashley Trustee
27 May 2026
Page 3
St John’s Church Linlithgow
Report of the Independent Examiner to the Trustees for the year ended 31 December 2025
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 5 to 14.
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 (as amended). The Charity’s Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 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) 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 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
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended)
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Alison Franks
Alison Franks CA
Director
Cornerstone Accounting Ltd 11 Erngath Road Chartered Accountants Bo’ness EH51 9DP
Date: 28 May 2026
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St John's Church Linlithgow
Statement of Financial Activities
For the year ended 31 December 2025
| Unrestricted funds Notes £ Income and endowments Donations and legacies 2 275,182 Income from trading activities 3 23,580 Income from investments 4 1,075 Total income and endowments 299,837 Expenditure Raising funds 5 1,770 Charitable activities 6 296,201 Total expenditure 297,971 Net income/(expenditure) 1,866 Transfers between funds 10 - Net movement in funds 1,866 Total funds brought forward 74,840 Total funds carried forward 76,706 Represented by: Unrestricted funds 10 76,706 Restricted funds 10 - Total funds 76,706 |
Restricted funds £ 24,672 - 143 24,815 - 19,632 19,632 5,183 - 5,183 20,511 25,694 - 25,694 25,694 |
Total Unrestricted 2025 funds £ £ 299,854 285,443 23,580 15,344 1,218 1,774 324,652 302,561 1,770 482 315,833 267,782 317,603 268,264 7,049 34,297 - - 7,049 34,297 95,351 40,543 102,400 74,840 76,706 74,840 25,694 - 102,400 74,840 |
Restricted funds £ 58,488 1,100 143 59,731 9,921 187,880 197,801 (138,070) - (138,070) 158,581 20,511 - 20,511 20,511 |
Total 2024 £ 343,931 16,444 1,917 362,292 10,403 455,662 466,065 (103,773) - (103,773) 199,124 95,351 74,840 20,511 95,351 |
|---|---|---|---|---|
The notes on pages 7 to 14 form part of these financial statements.
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St John's Church Linlithgow
Balance sheet
As at 31 December 2025
| Unrestricted Notes funds Fixed assets £ Tangible assets 7 1,035 Total fixed assets 1,035 Current assets Debtors 8 8,714 Cash at bank and in hand 77,664 Total current assets 86,378 Liabilities Creditors: falling due within one year 9 10,707 Net current assets 75,671 Total assets less current liabilities 76,706 Net assets 76,706 Funds of the charity Unrestricted funds 10 76,706 Restricted funds 10 - Total charity funds 76,706 |
Restricted funds £ - - - 25,694 25,694 - 25,694 25,694 25,694 - 25,694 25,694 |
Total Unrestricted 2025 funds £ £ 1,035 733 1,035 733 8,714 16,077 103,358 63,965 112,072 80,042 10,707 5,935 101,365 74,107 102,400 74,840 102,400 74,840 76,706 74,840 25,694 - 102,400 74,840 |
Restricted funds £ - - - 20,511 20,511 - 20,511 20,511 20,511 - 20,511 20,511 |
Total 2024 £ 733 733 16,077 84,476 100,553 5,935 94,618 95,351 95,351 74,840 20,511 95,351 |
|---|---|---|---|---|
The financial statements on pages 5 to 14 were approved by the Trustees on 27 May 2026 and signed on their behalf by:
Stephen Pashley
Stephen Pashley Trustee
The notes on pages 7 to 14 form part of these financial statements.
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St John’s Church Linlithgow
Notes to the Financial Statements for the year ended 31 December 2025
1. Accounting policies
Accounting convention
The financial statements are prepared under the historical cost convention and in accordance with FRS 102, and in compliance with the Charities SORP 2019 (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The principal accounting policies adopted in the preparation of the financial statements are set out below.
St John’s Church Linlithgow meets the definition of a public benefit entity under FRS 102.
Basis of financial statements
The financial statements have been prepared on an accruals basis. The Trustees consider that there are no material uncertainties so the accounts have been prepared on a going concern basis.
Income and debtors
All income including grants and donations are recognised when the Charity is legally entitled to the income, any performance conditions attached to the income have been met, it is probable that the income will be received and the amount can be measured reliably. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.
Interest on funds held on deposit is included when receivable.
Donated goods and services, principally the service of volunteers, have not been quantified for the purposes of the financial statements.
Debtors are valued at cost at the year-end and adjusted for any amounts considered to be irrecoverable.
Expenditure and creditors
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probably that settlement will be required, and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Creditors are valued at cost at the year-end and split between amounts due in less than one year and amounts due in more than one year.
Taxation
The Charity is exempt from Corporation Tax on its charitable activities and is not registered for VAT. Expenditure therefore includes any irrecoverable VAT.
Tangible fixed assets
All tangible fixed assets over £1,000 are capitalised and valued at historical cost. Depreciation is provided at the following percentages on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:
Fixtures & Fittings: 10% Office Equipment: 20% Computer Equipment: 33%
Pensions
The charity operates a defined contribution scheme. The amount charged to the Statement of Financial Activities in respect of pension costs is the contribution payable in the year.
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St John’s Church Linlithgow
Notes to the Financial Statements for the year ended 31 December 2025
1. Accounting policies (continued)
Funds
Funds are classified as either restricted funds or unrestricted funds, defined as follows:
Unrestricted funds comprise income received for the objects of the charity without further specified purpose and are available as general funds or are placed within designated funds which can be used for purposes in agreement with its charitable objectives.
Restricted funds comprise income which has been received for the objects of the charity and specified for a restricted purpose within these objects by the donor.
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St John's Church Linlithgow
Notes to the financial statements
For the year ended 31 December 2025
2. Donations and legacies
| Unrestricted funds £ Regular donations 162,327 One-off donations 57,020 Service offerings 1,093 Toddlers donations 2,738 Gift aid receivable 43,766 Event income 8,074 Grant income - Sundry income 164 275,182 Income from trading activities Unrestricted funds £ Rental income 15,180 LPC service income 8,400 23,580 Income from investments Unrestricted funds £ Bank interest 1,075 1,075 Cost of raising funds Unrestricted funds £ Direct fundraising costs 1,770 1,770 |
Restricted funds £ 250 14,719 40 - 2,663 - 7,000 - 24,672 Restricted funds £ - - - Restricted funds £ 143 143 Restricted funds £ - - |
Total 2025 £ 162,577 71,739 1,133 2,738 46,429 8,074 7,000 164 299,854 Total 2025 £ 15,180 8,400 23,580 Total 2025 £ 1,218 1,218 Total 2025 £ 1,770 1,770 |
Unrestricted funds £ 146,149 83,174 129 1,438 42,173 8,570 3,810 - 285,443 Unrestricted funds £ 10,794 4,550 15,344 Unrestricted funds £ 1,774 1,774 Unrestricted funds £ 482 482 |
Restricted funds £ 1,610 18,726 16 - 1,846 - 36,290 - 58,488 Restricted funds £ 1,100 - 1,100 Restricted funds £ 143 143 Restricted funds £ 9,921 9,921 |
Total 2024 £ 147,759 101,900 145 1,438 44,019 8,570 40,100 - 343,931 Total 2024 £ 11,894 4,550 16,444 Total 2024 £ 1,917 1,917 Total 2024 £ 10,403 10,403 |
|---|---|---|---|---|---|
3. Income from trading activities
4. Income from investments
5. Cost of raising funds
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St John's Church Linlithgow
Notes to the financial statements
For the year ended 31 December 2025
6. Expenditure on charitable activities
| Unrestricted funds £ Staff costs Gross salaries 168,939 Employer's NI 8,973 Pension costs 12,798 Staff expenses 3,185 Training and development 8,040 202,655 Overheads Contractor payments - Rent 27,366 Building repairs and maintenance 3,440 Small equipment purchases 245 Insurance 2,220 Utilities 94 Telephone and internet 130 Office costs 1,216 Computing 1,513 Communication, media and advertising 1,516 Catering 2,731 Depreciation 833 Professional fees - Independent Examiner's fee Over-accrual 2024 (300) Fee for 2025 1,200 Bank charges 215 Repairs and renewals 410 Subscriptions and memberships 364 Cleaning, H&S and waste costs 300 Other expenses 324 43,817 Mission costs Worship/PA system 2,629 Youth and children's work 4,530 Pastoral care and community 288 Missional community costs 1,735 Books and teaching costs 654 Outside speaker fees - Event costs 8,966 18,802 Giving - see further analysis overleaf Overseas giving 3,524 UK giving 12,079 Linlithgow giving 14,124 Pastoral care and adhoc gifts 1,200 Gift to Low Port Centre - 30,927 Total expenditure 296,201 |
Restricted funds £ 2,000 - - - 510 2,510 - - - - - - - - - - - - - - - 82 - - - - 82 - - - - - - - - - - - 17,040 - 17,040 19,632 |
Total 2025 £ 170,939 8,973 12,798 3,185 8,550 205,165 - 27,366 3,440 245 2,220 94 130 1,216 1,513 1,516 2,731 833 - (300) 1,200 297 410 364 300 324 43,899 2,629 4,530 288 1,735 654 - 8,966 18,802 3,524 12,079 14,124 18,240 - 47,967 315,833 |
Unrestricted funds £ 148,005 8,970 10,196 1,774 6,143 175,088 - 20,649 3,895 90 1,675 1,668 656 1,461 2,548 1,907 2,706 892 1,308 1,500 161 - 335 895 1,336 43,682 3,054 4,252 169 - 235 750 10,702 19,162 4,172 11,357 14,071 250 - 29,850 267,782 |
Restricted funds £ 8,789 73 87 - - 8,949 58,494 7,234 4,563 5,292 1,099 - - 50 222 4,870 84 - 3,072 - - - - 327 78 85,385 - 456 - - - - - 456 - 369 9,534 - 83,187 93,090 187,880 |
Total 2024 £ 156,794 9,043 10,283 1,774 6,143 184,037 58,494 27,883 8,458 5,382 2,774 1,668 656 1,511 2,770 6,777 2,790 892 4,380 1,500 161 - 335 1,222 1,414 129,067 3,054 4,708 169 - 235 750 10,702 19,618 4,172 11,726 23,605 250 83,187 122,940 455,662 |
|---|---|---|---|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity.
The average number of staff during the year was 8 (2024: 8), including 5 (2024: 5) who were part time staff. No employees were paid more than £60,000.
No accrual has been made for holiday pay at the year-end as amounts due are considered immaterial.
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St John's Church Linlithgow
Notes to the financial statements
For the year ended 31 December 2025
6. Expenditure on charitable activities (continued)
Grants and Donations included in Giving:
| Organisations Safe Families Youthspace The New Well Scottish Network Churches Scripture Union Scotland Cup of Cool Water Burundi Kintsugi Hope Low Port Centre Tearfund Individuals Pastoral care hardship donations - 2 (2024: 1) Individual mission partners in the UK - 4 (2024: 4) Individual mission partners overseas - 2 (2024: 2) |
2025 £ 17,340 7,308 6,816 6,612 3,600 3,524 1,867 - - 900 - - 47,967 |
2024 £ - 16,804 6,801 6,612 2,091 1,836 360 83,187 369 250 2,294 2,336 122,940 |
|---|---|---|
7. Tangible fixed assets
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for year Eliminated on disposal At 31 December 2025 Net book value At 31 December 2025 At 31 December 2024 |
Equipment £ 3,675 - - 3,675 2,942 550 - 3,492 183 733 |
Computer Equipment £ 5,240 1,135 (1,099) 5,276 5,240 283 (1,099) 4,424 852 - |
Total £ 8,915 1,135 (1,099) 8,951 8,182 833 (1,099) 7,916 1,035 733 |
|---|---|---|---|
The church still owns and maintains the original church building (a listed property) on Union Road, Linlithgow, but it has been too small to use for Sunday morning services since the 1990's when the congregation increased. The historical cost of the building is unknown but a valuation was carried out in March 2021 which valued the building at approximately £95,000. This has not been included in the fixed assets.
8. Debtors
| Trade debtors Gift aid recoverable Prepayments and accrued income Other debtors |
Unrestricted funds £ - 7,910 725 79 8,714 |
Restricted funds £ - - - - |
Total 2025 £ - 7,910 725 79 8,714 |
Unrestricted funds £ - 9,851 5,031 1,195 16,077 |
Restricted funds £ - - - |
Total 2024 £ - 9,851 5,031 1,195 16,077 |
|---|---|---|---|---|---|---|
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St John's Church Linlithgow
Notes to the financial statements
For the year ended 31 December 2025
9. Creditors: falling due within one year
| Loans Accruals and deferred income Taxation and social security Other creditors |
Unrestricted funds £ - 3,592 5,865 1,250 10,707 |
Restricted funds £ - - - - - |
Total 2025 £ - 3,592 5,865 1,250 10,707 |
Unrestricted funds £ - 1,500 2,063 2,372 5,935 |
Restricted funds £ - - - - - |
Total 2024 £ - 1,500 2,063 2,372 5,935 |
|---|---|---|---|---|---|---|
10. Funds movements Current year
| Unrestricted funds General fund Total unrestricted funds Restricted funds Bathgate Baptist Church fund Youthwork fund Hardship fund Training fund Specific Collections fund Total restricted funds Total funds Prior year Unrestricted funds General fund Total unrestricted funds Restricted funds Bathgate Baptist Church fund Specific Collections fund Toddlers fund Home fund St John's LPC enablement fund LPC charity agency account Total restricted funds Total funds |
Balance at 1 Jan 2025 £ 74,840 74,840 20,511 - - - - 20,511 95,351 Balance at 1 Jan 2024 £ 40,543 40,543 20,368 365 - 12,817 17,635 107,396 158,581 199,124 |
Income £ 299,837 299,837 143 7,000 200 550 16,922 24,815 324,652 Income £ 302,561 302,561 143 9,550 2,000 2,040 34,290 11,708 59,731 362,292 |
Expenditure £ 297,971 297,971 - 2,000 200 510 16,922 19,632 317,603 Expenditure £ 268,264 268,264 - 9,915 2,000 14,857 51,925 119,104 197,801 466,065 |
Transfers £ - - - - - - - - - Transfers £ - - - - - - - - - - |
Balance at 31 Dec 2025 £ 76,706 76,706 20,654 5,000 - 40 - 25,694 102,400 Balance at 31 Dec 2024 £ 74,840 74,840 20,511 - - - - - 20,511 95,351 |
|---|---|---|---|---|---|
Explanation of funds provided overleaf
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St John's Church Linlithgow
Notes to the financial statements
For the year ended 31 December 2025
10. Funds movements (continued) Explanation of funds
Unrestricted funds:
The General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is designated or restricted.
Restricted funds:
The Bathgate Baptist Church fund represents funds held under a memorandum of understanding with Baptist Union of Scotland, held for future Christian work in Bathgate. The memorandum expires in 2027.
The Youthwork fund represents grants received towards church youthwork.
The Hardship fund represents funds specifically given to support those in need.
The Training fund represents funds specifically given towards training within the church family.
The Specific Collections fund represents income given to the church for onward donation.
The Toddlers fund represents a grant received to provide a weekly Toddlers group.
The Home fund represents money specifically given towards finding a new home for St John's .
The St John's LPC enablement fund represents grants received for the development of the Low Port Centre. These funds were transferred last year to the new Low Port Centre SCIO.
The LPC charity agency fund represents funds administered on behalf of the Low Port SCIO charity. These funds were transferred last year to the new Low Port Centre SCIO.
11. Transactions with Trustees and Related Parties
Remuneration was paid to the following trustees under contracts of employment with the charity. Salaries, and any changes, are determined by the non-paid trustees.
| Stuart Aitken | Salary £ 56,242 56,242 |
Pension contribution £ 4,228 4,228 |
Total 2025 £ 60,470 60,470 |
Total 2024 £ 56,779 56,779 |
|---|---|---|---|---|
Stuart Aitken received the following additional expenses: £485 towards supervision and coaching sessions; £155 towards SNC event costs and £184 in travel expenses, all in connection with his pastoral role in the church.
2 Trustees, Stuart Aitken and Ross Morgan, are also Elders of the church and benefitted from accommodation and food costs paid by the church for an Elder weekend away.
1 Trustee, Alan Goldie, received a £40 voucher as a Christmas gift for his work as a church volunteer.
No other expenses were paid to Trustees in the year other than for the reimbursement of items purchased on behalf of the church.
The total amount of donations made by Trustees and related parties to the charity during the year was £49,359 (2024: £43,228).
A hardship grant of £500 was made to one of the trustees in the year.
Other than disclosed above, there were no further transactions with any of the trustees.
There were no expenses paid to a related party in the year (2024: £20).
12. Operating lease commitments
At 31 December 2025, the Charity had commitments in relation to an operating lease on the photocopier till 31 December 2028. The commitments under this lease are as follows:
| Operating lease commitments due: - not later than one year - not later than two years or more than five years |
2025 £ 576 1,152 1,728 |
|---|---|
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St John's Church Linlithgow
Notes to the financial statements
For the year ended 31 December 2025
13. Pension commitments
The Charity operates an auto-enrolment pension scheme with the People's Pension for all eligible employees. Employer contributions to the scheme are disclosed in note 6.
14. Volunteers
The Church benefits from the services of many volunteers from within the congregation without whom we would not be able to run the church. We are indebted to all those who minister on our behalf in this way.
| Number of | |
|---|---|
| Service provided | volunteers |
| AV Team: sound, projection, live streaming | 14 |
| Sunday Kids: leading or helping at Sunday Club or Creche | 21 |
| Sunday Youth: leading or helping with Youth groups | 7 |
| Toddlers support | 3 |
| Refreshments: providing tea/coffee before and after the service | 12 |
| Set up for Sunday services | 7 |
| Welcome Team | 6 |
| Worship Team and prayer teams | 26 |
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