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.
- 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.
- 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.
- 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
Page 2
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:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- 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
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 (as amended), and
- 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
2. 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
Page 4
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.
Page 5
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.
Page 6
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.
Page 7
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.
Page 8
## 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**
Page 9
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.
Page 10
## 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|
|---|---|---|---|---|---|---|
Page 11
## 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
Page 12
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|
|---|---|
Page 13
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|
Page 14