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2024-12-31-accounts

Edinburgh City Mission SCIO Report and Financial Statements for the year ending 31 December 2024

Charity Number: SC050644

Edinburgh City Mission SCIO Trustees' Annual Report For the year ending 31 December 2024

Contents:

Contents:
Page Content
1 Trustees' Report
13 Independent Auditor's Report
17 Statement of Financial Activities
18 Balance Sheet
19 Statement of Cash Flows
20 Notes to the Accounts

Page 1

Edinburgh City Mission SCIO Trustees' Annual Report Year ending 31 December 2024

The Trustees present their annual report and the financial statements of the charity for the year ending 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts, and comply with the charity’s constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), and Accounting and Reporting by Charities: 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).

Purposes and Activities

The aims of the charity are to share the Gospel of Jesus Christ in words and action and engage in poverty relief among the inhabitants of Edinburgh and the surrounding area, particularly in deprived communities; this is demonstrated throughout all our ministries.

Strategy

To achieve these objectives in 2024, we pursued the following strategic goals:

  1. Stimulate mission by increasing our visibility and encouraging individual Christians and churches to prioritise prayer for mission, to care for their neighbours in their local community and to impact their communities with the gospel (in word and deeds).

  2. Strengthen mission by coming alongside churches who are engaged in community outreach and create missional opportunities for individual Christians to step into mission.

  3. Encourage churches and individuals to focus their outreach on those experiencing deprivation, exclusion and/or isolation, and help integrate them into local churches.

  4. Grow and equip our team and volunteers through induction, support and training.

  5. Strengthen key partnerships and create new key partnerships.

  6. Foster Christian unity by working with a broad spectrum of churches and encourage them to love, support and pray for one another.

Public Benefit

The charity provides direct public benefit through sharing the Gospel of Jesus Christ and in the relief of poverty.

Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Page 2

Achievements and Performance

2024 was a year of consolidation following the expansion of our outreach services and team during the COVID pandemic and in 2023. We continued to deliver our existing outreach services to meet the needs of people in the city of Edinburgh experiencing deprivation, exclusion and isolation, noting that the need for support grows deeper and more complex on an almost daily basis. Our church partnerships have been a source of strength and blessing as we work together to serve the city of Edinburgh.

As we delivered our core outreach work, we focused on establishing robust internal organisational systems and structures, following a period of intense growth. In prioritising core outreach delivery and balancing internal efforts, we brought to a close four areas of outreach and strived to deliver a depth of support to our community through eight specialised outreach projects. Our team has excelled in sharing the Gospel with, and serving in a range of ways, the people of Edinburgh.

We executed all but one of the elements of our specific development plans set out in our 2023 report. Two Team Leaders undertook and completed training through the Social Enterprise Academy. We launched a second English conversational café for refugees and asylum seekers at Central Church, Tollcross. We increased our capacity at Granton Foodbank+ to deepen our work in one of the city’s most deprived areas. We launched our first annual Impact Report by researching quantitative and qualitative information about the impact that Edinburgh City Mission is having through its outreach. We appointed a Director of Operations to lead and improve our internal controls and processes. Instead of a part-time Church Engagement Officer, the role was reevaluated, and a Director of Outreach was appointed.

Reaching out to and supporting the Edinburgh community

We partnered with churches and volunteers to run five Foodbank+ venues, distributing food and toiletries to individuals and families facing desperate situations, due to illness, family breakdown, homelessness, benefit days or other challenging circumstances.

Nearly all of our guests reported that our Foodbank+ provision was what they needed in their circumstances; one guest reflected that the foodbank they access has “been invaluable for me to get through a horrible time in my life.” In addition to meeting our guests’ material needs, we provide community and emotional support, offer prayer, direct our guests to support agencies or community meals. Importantly, 69% of surveyed guests felt they had been listened to and of those who were offered prayer, over 44% took the chance to sit with a team member or volunteer and pray. Guests have reflected on the feeling of support and community connection they have felt at often their lowest point.

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Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Many of the men who come to the Foodbanks+ are dealing with addiction, homelessness and are caught in a cycle of poverty and depression. Our dedicated men’s worker comes alongside these men, meeting with them outside the Foodbanks+ and providing support through setting accountability goals and targets, connecting them to organisations such as Bridge to Freedom, signposting them to church and providing one-to-one tuition on writing CVs and taking control of their finances and addictive behaviors. Working parttime, our men’s worker meets with anywhere between four to six men a week to provide in-depth support. Together, they set physical, mental and spiritual goals and tasks to work through on a weekly basis. He continues these meetings until the men are at a point at which they can be integrated back into society, usually through re-entering paid employment or starting counselling. All of the conversations in the course of this support have touched on the Christian faith and spiritual need and in almost all cases, have included sharing the Gospel.

In partnership with Bethany Christian Trust, the Care Van has been out on the streets of Edinburgh most lunchtimes and nearly every evening of the year. Run solely by volunteers, the Care Van stops at four city centre locations, providing hot drinks and food, blankets and clothing, care and support to those who are homeless and marginalised in Edinburgh. Edinburgh City Mission coordinates the evening rota for all the volunteer teams from around forty local churches across Edinburgh and the Lothians. This year the Care Van served 13,379 guests, which is an increase of about 5,000 from 2023, highlighting the significant growing need in our city for basic care of our vulnerable community members. As one of our volunteers reflected, "the Care Van is very often the first point of contact for someone who is new to being on the streets and they are so, so grateful for what food we give them, for any warm clothing or blankets we have to share and for information of where they can go to get help." Importantly, the Care Van is an opportunity for our volunteers to connect with the guests and check-in on their spiritual and social wellbeing. A volunteer noted that "probably more appreciated than the food, clothes or toiletries is the chat that they have with the volunteers."

In partnership with Greenbank Parish Church, An Open Hand provided parents in severe hardship with a bespoke present for their children’s birthday and books, stationery and games for each child in the family. In total, 125 birthday gifts were given throughout the year, and 238 siblings were also blessed with a book, stationery and games. Our work helps families create positive, happy memories around birthday celebrations without the stress and strain of financial challenge. Everyone we served this year reported the gifts were well-received by their children. Parents have shared uplifting feedback, including "He was delighted with everything” and “J loved her gifts. She had the princess dress on for a week, even slept in it one night!" Of special note, one parent reflected, "I wish I had the right words to express my happiness. Although it's been a difficult time, I would like to take this opportunity to say how helpful you have been, We did many great things and had many great moments with our children because you have been in our lives, supporting us with toys, books, cakes."

Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Page 4

In partnership with Linking Lives UK, our Two’s Company project coordinates befriending relationships for older people in our community facing loneliness and isolation, resulting from bereavement, declining health and mobility, anxiety and depression. We partner with churches and volunteer befrienders to reach the most isolated in community and make suitable matches that can bring hope, connection and companionship to each member of the Two’s Company scheme. In 2024, Two’s Company had 15 matches throughout the year.

Almost all of our volunteer befrienders report that they have provided their friend with emotional and spiritual support, with 75% of volunteers considering they and their scheme member have forged a strong or very strong friendship. One scheme member gave an apt insight into their friendship: "We always have a cuppa and a good chat. L is easy to get along with and I enjoy her company...seeing her lifts my spirits and helps to relieve some of the loneliness from not being able to see people, even though the hour together goes very quickly!" All of our befrienders have had spiritual conversations with their scheme members, sharing the Gospel message. Bringing the scheme members into a wider community is a critical part of Two’s Company. One scheme member happily reported "I have now met my volunteers’ friends, attended her church and we often go for coffee."

We run two weekly Conversation Cafés in partnership with Mustard Seed Church, now in its second year of this outreach project, and Central Church – a new partnership for the Conversation Café this year. At these cafes, New Scots come together to practice grammar, vocabulary and local idioms. Participants split into groups where they can practice their speaking and listening skills by chatting with church volunteers, asking questions and covering topics such as Scottish healthcare, politics and wellbeing. Across both Conversation Cafés, we had an average of 19 New Scots participants per week from April to December, with participants from over 29 countries and 169 New Scots attending for the first time. Conversation Cafés are a community in themselves beyond the practical education we provide. We aim to provide support for New Scots to grow in confidence, lessen the isolation New Scots face, and make connection with others in their new communities. 60 percent of New Scots surveyed at one of our Conversation Cafés reported feeling less lonely as a result of attending the Café. Nurturing community through the Cafes, we organised several outings and special activities, such as a cinema trip, a drumming workshop, a visit to the Royal Yacht Britannia, a climbing trip, a visit to the Scottish Parliament and two Christmas parties. One New Scot captured the essence of Conversation Cafes well: “At the Café I make friends, I feel integrated, I get new information about Edinburgh and guidelines for life decisions. We enjoy activities together and it changes my mood – it is a kind of therapy.”

We delivered two Peaced Together courses in 2024 in partnership with Duncan Street Baptist Church and one with Bellevue Chapel, respectively. These volunteer-supported eleven-week creative arts courses provide a space for New Scots women to reflect, build friendships and find community, after an often-challenging past, through exploring themes such as thankfulness, courage, peace and hope. One participant reflected that taking part in Peaced Together “completely got rid of the feeling of loneliness. I felt like they were my family when we were together, we talked, learned new skills, and had fun”. Every New Scots participant reported feeling very confident trying new craft activities, taking part in other community activities and taking steps towards volunteering, education, or employment opportunities.

Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Page 5

One participant reflected that “it is a kind of therapy; a place where you enjoy so much by meeting kind and nice people. It gave me more confidence in myself.”

In addition to Conversation Cafés and Peaced Together, we facilitate befriending for New Scots . During 2024, there were 127 meetings between befrienders and New Scots, with over 200 hours spent connecting. The value of these connections is best reflected in New Scots own words: "The first time, we didn’t know them. We are close friends now. We don’t have other people to visit so our befrienders are like our family." "[Befriending] is a good way to start your new life in a new area. Sometimes you need a guide with you. A way to make friends, a way to feel you are not different."

In a joint effort, Salaam befriending teamed up with Two’s Company befriending for older people and Bethany’s Passing the Baton scheme to run a half-day conference with the theme Created for Community: around 30 people attended.

We also partnered with Kids Matter that works with local churches and their community networks to run the evidence-informed Kids Matter programs in communities. With our partnership, City On A Hill ran a Kids Matter course engaging with four local parents, three of whom engaged consistently. Feedback was positive, with one mother highlighting a significant breakthrough in her relationship with her child through understanding his needs better. Wester Hailes Baptist Church also delivered a Kids Matter course, engaging five parents who appreciated the shared experiences, practical parenting tips, and supportive group atmosphere. Overall, the impact of these courses was seen in improved parent-child relationships, peer support, and empowerment in parenting approaches.

In prioritising delivery of this comprehensive outreach, we did not run Grounded, a barista training course of ex-offenders (in collaboration with Junction 42 charity, Stenhouse Baptist Church and GDS Parish Church), over the course of 2024. We did not actively run Rooted, an outreach project utilising our allotment near Craigentinny Foodbank+. We completed our partnership supporting Soul Food Edinburgh towards the end of 2024. And finally, we concluded our active engagement with Wayfarer Arts.

Sustaining our networks

We coordinate a network, called Nations , of ethnically, culturally and linguistically diverse churches in Edinburgh. The city's many global Christian communities often lack representation, so this network provides a platform for voices to be heard, experiences to be shared and needs to be met. In doing so, we celebrate diversity and build unity between local and global Christian communities, encouraging them as they share the Gospel of Jesus Christ in word, deeds and actions. In 2024, there were 89 global churches in Edinburgh, worshipping in at least 26 languages, across Protestant evangelical, Roman Catholic, Orthodox and Unitarian denominations. Our Nations churches connect with each other regularly. One participant at a Nations gathering reflected that “the program was a resounding success. It was great interacting with different Churches’ representatives from all over Edinburgh. There is unity in diversity. To God be the glory in Jesus’ Name. Amen.''

Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Page 6

We held monthly Open Table and quarterly Community Catalyst prayer meetings for church-based community workers and partner agencies in the first and second quarters of 2024, praying for their work, improving communication between us and them, and encouraging resource-sharing.

We belong to the City Mission Movement , a network of independent city mission organisations in the UK and Ireland, with the aim of strengthening fellowship and providing support to one another.

Our volunteers

Our work would not be possible without the skill, generosity, and commitment of our many dedicated volunteers. We thoughtfully recruit and train and equip our volunteers for the outreach they undertake, though we acknowledge it is ultimately each volunteer’s personal faith and passion for sharing the Gospel that best equips and drives their service to Edinburgh City Mission and the people of Edinburgh. We extend our deepest gratitude to our volunteers.

Financial Review

Principal funding sources

The principal funding sources are donations from individual supporters and grants from Trusts and other grant-making bodies, along with continued use of historically received large legacies.

Financial position

The charity ended the year with a deficit of £123,868 (2023: deficit of £280,736). Available reserves at the end of 2024 were £283,701 (2023: £312,712), made up of General unrestricted funds of £170,312 (2023: £128,607), and designated reserve funds of £113,389 (2023: £184,105).

Funding received for a specific purpose and held in restricted funds (see note 15 of the Accounts) was £78,895 at 31 December (2023: £142,659). The value of fixed assets in the designated asset reserve was £114,796 (2023: £145,889).

The deficit incurred this year and in previous years reflects the decision to utilise in full generous legacies received in 2021 and 2022 for outreach activities and staff to deliver our outreach program.

Taxation

Edinburgh City Mission is a registered charity and is recognised as such by HMRC for taxation purposes.

Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Page 7

Investment policy:

The charity holds an investment property. This investment is reviewed on a regular basis and is held at fair value.

Other funds were held in cash throughout the reporting period and were therefore not subject to an investment policy (social, environmental, and ethical). Edinburgh City Mission banks with Triodos Bank whose ethos is positive, sustainable banking.

Reserves Policy and Going Concern

The Trustees operate a policy of ensuring they have sufficient funds before commencing any activities involving financial outlay.

The Trustees have reviewed the reserves policy and feel it is appropriate to hold reserves to meet 3 months operating expenditure and 3 months of salary costs (previously 6 months’ salary costs) for which external funding has not been secured. These reserves of £113,389 (2023: £184,105) are held in the designated reserve fund. The Trustees have reviewed the financial position of the charity and the commitments going forward and consider that adequate resources continue to be available to fund the activities of the charity for the foreseeable future.

The Trustees are of the view that the charity is a going concern.

Risks and uncertainties

The Trustees are responsible for identifying and managing the key risks faced by the charity and are satisfied that appropriate procedures are in place to identify and minimise these.

The main risk to the charity remains ongoing funding to deliver current outreach services. A new fundraising strategy is now in place and the Trustees are confident this will generate sufficient funds to sustain the outreach activity of Edinburgh City Mission.

Through the provision of external expert, professional services, an updated, comprehensive set of employment and health and safety policies, IT and security infrastructure, and a robust financial system are in place.

The Trustees are satisfied that adequate controls are in place to ensure that all financial transactions are properly authorised and that the activities of the charity are in accordance with the aims and purposes. Appropriate insurances are in place for the risks relating to property, employer and public liability.

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Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Future Plans

Our strategy to deliver the charity’s constitutional purpose has been in place for a number of years and will be periodically reviewed and refreshed, with particular regard to Edinburgh City Mission’s purpose and, its strategic response to the changing needs of the people of Edinburgh.

As we look ahead to the next 7 years for Edinburgh City Mission, our strategic plan is to establish, alongside our current outreach activities, a city-wide network of Community Hubs—spaces of welcome, worship, and holistic care embedded in neighbourhoods of high need. We currently envisage that our first two Hubs will launch at Stenhouse Bowling Green and Granton Baptist Church, both strategically chosen based on community presence, missional opportunity, and deprivation indicators (SIMD). Each Hub will serve as a base for integrated services ranging from education programmes to well-being support and outreach projects. Each tailored to the local context through prayer, listening, and ongoing community feedback. More than service centres, these Hubs will be missional bases where the Gospel is shared, discipleship is nurtured, and partnership is built across churches, agencies, and neighbours. From these Hubs, our teams will go out to the margins meeting people where they are and drawing them into communities of belonging and faith. This model reflects both the heart of Jesus and best-practice evidence: long-term, local, relational engagement transforms lives and communities.

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Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Reference and Administrative Details

Charity name: Edinburgh City Mission Charity Registration Number: SC050644

Principal Office: 7 Washington Lane, Edinburgh, EH11 2HA

Trustees: The Trustees and Officers serving during the year and since the year end were as follows:

Key Management Personnel : The chief executive in the year was with included in the management team until their departure in February and March 2024 (respectively). Alan Finlay was appointed as Director of Operations in June 2024.

Independent Auditor:

Forvis Mazars LLP Capital Square 58 Morrison Street Edinburgh EH3 8BP

Bankers:

Triodos Bank UK Deanery Road Bristol BS1 5AS

Solicitors:

J. & H. Mitchell 51 Atholl Road Pitlochry PH16 5BU

Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

Page 10

Structure, Governance and Management

Governing document:

The Charity is a Scottish Charitable Incorporated Organisation (SCIO), registered at the Scottish Charity Regulator on 18 December 2020. It replaced the previous charity Trustees for Edinburgh City Mission, which was a registered charity from 3 June 1887. The SCIO is governed by a Board of Trustees, all of whom are also members of the SCIO, the SCIO’s Constitution and a Statement of Faith.

Recruitment and appointment of Trustees and Members:

The Trustees (who are also the Members) have been appointed on the basis of the stewardship they can provide to Edinburgh City Mission, including the range of professional, business, and spiritual skills and insights needed to govern and operate the charity. The Board is responsible for the strategic direction of Edinburgh City Mission and oversight of its activities and performance. All Trustees serve on a voluntary basis. They are appointed for a maximum period of six years subject to the conditions set out in the Constitution. New Trustees are appointed by the existing Trustees.

The contribution of the Trustees is vital to the work of Edinburgh City Mission, and we acknowledge and thank the Trustees for their dedicated and faith-filled fulfilment of their roles as stewards of Edinburgh City Mission. We particularly wish to note our appreciation to those Trustees who have resigned in 2024 – 2025.

Trustees are recruited following recommendation by the existing Trustees and by personal invitation. Trustees will already be familiar with the charity’s purposes and work, and they must fully support the charity’s aims.

Trustees’ and Members’ induction and training

A new Trustee is provided with copies of current minutes and latest annual accounts.

Trustees are kept up to date with current issues affecting charities and Trustee responsibilities through information from organisations such as the Office of the Scottish Charities Regulator (OSCR). As required, Trustees will undergo any specific training required to enable them to discharge their responsibilities.

Organisational structure

The Trustees were responsible for the decisions relating to the legal, financial (including staff remuneration) and property decisions, and for ensuring high standards were maintained. The trustees met regularly throughout the year.

Throughout 2024 the day-to-day management of Edinburgh City Mission was the delegated responsibility of the Chief Executive Officer, Duncan Cuthill.

From June 2024, Edinburgh City Mission’s management was expanded to include a Director of Operations whose primary responsibilities were financial management, fundraising, communications, human resources, health and safety and facilities.

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Edinburgh City Mission SCIO Trustees' Annual Report (cont.) Year ending 31 December 2024

was appointed to this role. With 20 years of experience overseeing crosscultural pioneering teams, Alan has established and run transformative and successful businesses across Southeast Asia and in the UK. He has served on the board of Hope Consultants International and is still actively involved in the organisation.

joined Edinburgh City Mission in October 2024 as a strategic consultant, supporting the organisation as it grappled with years of prior growth and began to plan for the period ahead to the bicentennial in 2032. Recognising this milestone as a significant opportunity for reflection and renewal, the Mission committed to refreshing its vision and strategy to remain responsive to the evolving needs of the city, while entrenching its roots in its founding Christian principles. aided the leadership team through this early phase of strategic reset, providing insight and structure to this effort, and strengthening organisational capability.

One result of this process was the appointment of as Director of Ministries in January 2025. Hannah has spent the past two years serving Edinburgh's young people as the Rock Trust's Services Manager. Before moving to Edinburgh, served the community of Denver, Colorado, as Associate Clinical Director at the Denver Rescue Mission.

In February 2025 resigned as Chief Executive. had led Edinburgh City Mission since 2017, and the Trustees wish to note their appreciation for how has led and shaped Edinburgh City Mission during these years and wish him well in future endeavours. Following the Chief Executive’s resignation the Trustees appointed a Senior Leadership Team to take Edinburgh City Mission forward. The Senior Leader Team comprises (Director of Operations), (Director of Outreach), and (Director of Partnerships).

The Charity belongs to the City Mission Movement (UK), a loose support network of similar organisations which has no influence over the operating policies adopted by the Charity.

Edinburgh City Mission SCIO Trustees' Annual Report Year ending 31 December 2024

Page 12

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements the trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's Constitution. They are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

In so far as the trustees are aware:

Approved by the Trustees on ……[2] …[5] …[/][0] …[9] …[/][2] …[0] …[25][ ................. ] and signed on their behalf,

Edinburgh City Mission SCIO Trustees' Annual Report Year ending 31 December 2024

Page 13

Independent auditor’s report to the trustees of Edinburgh City Mission

Opinion

We have audited the financial statements of Edinburgh City Mission (the ‘charity’) for the year ended 31 December 2024 which comprise of the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies.

The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the “Auditor’s responsibilities for the audit of the financial statements” section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Other Matter

Without qualifying our opinion, we draw attention to the accounting policies on page 20 of the financial statements and the fact that the comparative information in the financial statements was unaudited as the Charity was entitled to exemption from audit.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Edinburgh City Mission SCIO Trustees' Annual Report Year ending 31 December 2024

Other information

The other information comprises the information included in the Trustees’ Report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement set out on page 12, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under Section 44(1)(C) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from

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Edinburgh City Mission SCIO Trustees' Annual Report Year ending 31 December 2024

fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Based on our understanding of the charity and its sector, we considered that noncompliance with the following laws and regulations might have a material effect on the financial statements: employment regulation, health and safety regulation and antimoney laundering regulation.

To help us identify instances of non-compliance with these laws and regulations, and in identifying and assessing the risks of material misstatement in respect to non-compliance, our procedures included, but were not limited to:

We also considered those laws and regulations that have a direct effect on the preparation of the financial statements, such as tax legislation and pension legislation.

In addition, we evaluated the trustees’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements, including the risk of management override of controls, and determined that the principal risks related to the financial statements, including the risk of management override of controls, and determined that the principal risks related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates, in particular in relation to revenue recognition (which we pinpointed to cut-off) and significant one-off or unusual transactions.

Our audit procedures in relation to fraud included but were not limited to:

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Edinburgh City Mission SCIO Trustees' Annual Report Year ending 31 December 2024

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of the audit report

This report is made solely to the charity’s trustees as a body in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for our audit work, for this report, or for the opinions we have formed.

Forvis Mazars LLP

Forvis Mazars LLP (Sep 30, 2025 12:03:31 GMT+1)

Forvis Mazars LLP, Statutory Auditor

Chartered Accountants and Statutory Auditor

Capital Square 58 Morrison Street Edinburgh EH3 8BP Date: 30/09/2025

Page 17

Edinburgh City Mission SCIO Statement of Financial Activities Year ending 31 December 2024

Note
Total Income
Total Expenditure
Net income/(expenditure)
Net movement in funds
Total funds carried forward
14
Income and Endowments from:
Donations and legacies
1
Charitable activities
2
Investment income
3
Transfers between funds
14
Unrealised gain on revaluation
of investment property
Reconciliation of funds
Total funds brought forward
Expenditure on:
Raising Funds
4
Charitable activities
5		 302,048
133
21,845



Unrestricted
Funds
2024
£		 237,424
-
-



Restricted
Funds
2024
£		 Total
2024
£
561,450
213,435
685,318
439,507
(123,868)
(226,072)
-
-
-
19,392
(123,868)
(206,680)
601,260
665,281
477,392
458,601
204,338
-
9,097
539,472
133
21,845



Unaudited
Unrestricted
Funds
2023
£
126,469
558,849
114,539
324,968		 Total
2024
£
561,450
213,435
685,318
439,507
(123,868)
(226,072)
-
-
-
19,392
(123,868)
(206,680)
601,260
665,281
477,392
458,601
204,338
-
9,097
539,472
133
21,845



Unaudited
Unrestricted
Funds
2023
£
126,469
558,849
114,539
324,968		 207,443
39,500
-
Unaudited
Restricted
Funds
2023
£		 Unaudited
Total
2023
£
411,781
39,500
9,097
324,026 237,424 561,450 213,435 246,943
-
320,999		 460,378
114,539
645,967

125,025
236,983		 1,444
321,866		 126,469
558,849		 114,539
324,968
362,008 323,310 685,318 439,507 320,999 760,506
(37,982) (85,886) (123,868) (226,072) (74,056) (300,128)
(22,122)
-
(60,104)
458,601		 22,122
-
(63,764)
142,659		 -
-
(123,868)
601,260		 -
19,392
(206,680)
665,281		 -
-
(74,056)
216,715		 -
19,392
(280,736)
881,996
398,497 78,895 477,392 458,601 142,659 601,260

The Statement of Financial Activities includes all gains and losses recognised in the year, and therefore a statement of recognised gains and losses has not been prepared. All income and expenditure derive from continuing activities The notes on pages 20 to 31 form part of these financial statements.

Page 18

Edinburgh City Mission SCIO Balance Sheet

Scottish Charity number: SC050644

As at 31 December 2024

Note
Fixed Assets
Tangible fixed assets
9
Investment property
10
Total Fixed Assets
Current Assets
Debtors
11
Cash at bank and in hand
Total Current Assets
Liabilities
Creditors
falling
due12
within one year
Net Current Assets
Net Assets
The funds of the charity:
Restricted income funds
Unrestricted Funds
Total charity funds
14		 Unrestricted
Funds
2024
£
4,796

110,000		 Restricted
Funds
2024
£
-
-		 Total
Funds
2024
£
4,796
110,000		 Unaudited
Unrestricted
Funds
2023
£
35,889
110,000
145,889
15,872
370,244
386,116
(73,404)
312,712
458,601		 Unaudited
Restricted
Funds
2023
£
-
-
-
-
142,659
142,659
-
142,659
142,659		 Unaudited
Total
Funds
2023
£
35,889
110,000
114,796 - 114,796 145,889

6,370
320,830		 -
175,889		 6,370
496,719		 15,872
512,903
327,200 175,889 503,089 528,775

(43,499)
283,701		 (96,994)
78,895		 (140,493)
362,596		 (73,404)
455,371
398,497 78,895 477,392 601,260
78,895
398,497		 142,659
458,601
477,392 601,260

The notes at pages 20 to 31 form part of these financial statements.

The financial statements were approved and authorised for issue by the Trustees on 25/09/2025 and signed on their behalf by:

Page 19

Edinburgh City Mission SCIO Cash Flow Statement as At 31 December 2024

Edinburgh City Mission SCIO
Cash Flow Statement as
At 31 December 2024		 Page
Net cash provided by operating activities
Cash flows from investing activities
(Purchase)/disposal of tangible fixed assets
Interest income
Rental income from investment properties
Net cash used by investing activities
Cash flows from financing activities
Interest payments
Net cash used in financing activities
Change in cash and cash equivalents in the year
Cash and equivalents brought forward
Cash and cash equivalents carried forward		 Note
18		 Total
Funds
2024
£
(38,029)
-
9,845
12,000
21,845
-
-
(16,184)
512,903
496,719		 Unaudited
Total
Funds
2023
£
(301,306)
(3,094)
5,248
3,849
6,003
-
-
(295,303)
808,206
512,903

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024 Accounting Policies

Page 20

Charity information

Edinburgh City Mission is a Scottish Charitable Incorporated Organisation (registered charity number SC050644, with its principal office at 7 Washington Lane, Edinburgh, EH11 2HA.

The aim of the Charity is to share the Gospel of Jesus Christ in words and action and engage in poverty relief among the inhabitants of Edinburgh and the surrounding area, particularly in deprived communities.

The comparative information in the accounts was unaudited as the Charity was entitled to exemption from audit.

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Basis of preparation

The financial statements have been prepared under the historic cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and Charities Accounts (Scotland) Regulations 2006. The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

The charity meets the definition of a public benefit entity under FRS 102.

Going Concern

The charity achieved a net expenditure of £123,868 (2023: expenditure of £300,128) for the year. The financial statements have been prepared on a going concern basis which assumes that the charity will continue in operational existence for the foreseeable future. The charity is in a net current and overall asset position and has a sufficient bank balance to support current operations. The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern, as there are sufficient funds to meet liabilities as they fall due, and the financial statements are therefore prepared on a going concern basis.

Fund accounting

Funds are classified as either restricted funds or unrestricted funds, defined as follows.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees' discretion to apply the fund.

Income recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount.

Gift Aid

Gift Aid receivable is included in income when a claim has been made to HMRC.

Page 21

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024 Accounting Policies (continued)

Gifts in kind and donated services

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects where the value can be quantified. The Mission regularly receives donations of food and clothing; however, this is not easily quantifiable, and its value is therefore not included in the accounts. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the charity where this can be quantified, and a third party is bearing the cost. In accordance with accounting standards the economic contribution value of volunteers is not measured in the accounts.

Expenditure and irrecoverable VAT .

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on raising funds comprises costs associated with marketing, communications,social media, events organisation, and professional fees for fundraising assistance.

Expenditure on charitable activities comprises all costs associated with Mission Strengthener activities and direct ministry costs. The ministry areas of Edinburgh City Mission are: a networkof Foodbank+ branches and the Storehouse which supplies them; Clothesbank+, SoulFood meals (hot meals in community setting), Salaam which supports refugees and asylum seekers; Nations which strengthens ethic minority and foreign language fellowships, Two’s Company which befriends the older and aging community and our family ministry that supports parents to buy birthday presents for their children, an Open Hand. The costs of supporting local churches, supporting clients and our partnership in running the Care Van are also included here. The Mission Strengthener time costs for the Grounded and Rooted ministries areincluded in the Foodbank+ salary cost due to the overlap of time between these ministries,

Other expenditure comprises costs associated with leadership and administration time along with professional fees in relation to these works.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Tangible Fixed Assets

Tangible fixed assets costing over £1,000 under the cost model are stated at historical cost less accumulated depreciation and any accumulated losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is provided on the cost or valuation less estimated residual value, of tangible fixed assets over their estimated useful lives to the charity. The annual depreciation rates and methods are as follows: :

Fixtures and equipment 25% pa straight line Motor Vehicles 20% pa reducing balance

Investment Property

The investment property is held at fair value calculated annually on a rental yield basis. Unrealised gains or losses are recognised through the statement of financial activities and the fair value of the investment property is included along with the value of the tangible fixed assets in the designated reserve.

Page 22

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024 Accounting Policies (continued)

Financial Instruments

Edinburgh City Mission only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities. They are recognised as follows:

Debtors & Prepayments : Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.

Creditors: Creditors are recognised where Edinburgh City Mission has a present obligation resulting from a past event that will or probably will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Deferred income: Deferred income is recognised when funding terms specify a predetermined future project or role not yet commenced. It is released to cover the spending on the project or role when it is incurred.

Cash and cash equivalents: Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Taxation

The charitable company has been granted exemption from income tax under s505, Income and Corporation Taxes Act 1988 and from capital gains tax under s 145 of the Capital Gains Tax Act 1979.

Pension Scheme

The charity contributes to a Group Personal Pension Scheme for all but one employee and the pension charge represents the amounts payable by the charity to the scheme in respect of the year. The charity also pays into a personal pension fund for one employee. The assets of both schemes are held separately from those of the charity in independently administered funds. Both are direct contribution schemes with no further liability on the part of the Employer.

Page 23

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
1 Donations and Legacies
Donations 118,922 39,144 158,066 121,900 118,546 240,446
Legacies 109,490 - 109,490 184 - 184
Trusts 54,494 198,233 252,727 62,265 88,897 151,162
Tax recovered on Gift Aid 19,142 47 19,189 19,989 - 19,989
302,048 237,424 539,472 204,338 207,443 411,781
2 Income from Charitable Activities
Edinburgh Council food funding - - - - 32,000 32,000
Government grants - - - - 7,500 7,500
Other charitable activities 133 - 133 - - -
133 - 133 - 39,500 39,500
3 Investment income
Income from rental properties 12,000 - 12,000 3,849 - 3,849
Bank & other interest 9,845 - 9,845 5,248 - 5,248
21,845 - 21,845 9,097 - 9,097
Total income 324,026 237,424 561,450 213,435 246,943 460,378
4 Expenditure on Raising Funds Unrestricted Restricted **Unrestricted ** Restricted
Funds Funds Total Funds Funds Total
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Communications & fundraising sta
78,316		 - 78,316 69,718 - 69,718
General marketing costs 3,032 - 3,032 3,695 - 3,695
Events & conferences 2,939 - 2,939 3,115 - 3,115
Professional fees - - - - - -
Support costs 40,738 1,444 42,182 38,011 - 38,011
125,025 1,444 126,469 114,539 - 114,539

Page 24

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

Restricted expenditure
Food bank & Storehouse
Clothes Bank
Soul Food
An Open Hand
Two's Company
Salaam & Nations
Care Van
Comparative
Charitable Activities 2023
Unrestricted expenditure
Restricted expenditure
Food bank & Storehouse
Clothes Bank
Soul Food
An Open Hand
Two's Company
Salaam & Nations
Care Van
5
Charitable Activities 2024
Unrestricted expenditure
Food bank & Storehouse
Clothes Bank
Soul Food
An Open Hand
Two's Company
Salaam & Nations
Care Van
Food bank & Storehouse
Clothes Bank
Soul Food
An Open Hand
Two's Company
Salaam & Nations
Care Van		 Mission
133,654
13,359
2,900
149,913
-
5
241
246
-
16,740
1,685
18,425
-
-
241
241
32,950
1,024
541
34,515
88,030
16,704
2,594
107,328
2,748
7,728
722
11,198
257,382
55,560
8,924
321,866
2023
Total
£
£
£
£
89,983
115,149
18,778
223,910
-
-
-
-
5,450
20,007
2,000
27,457
-
-
-
-
36,975
517
-
37,492
21,285
9,002
1,000
31,287
-
853
-
853
153,693
145,528
21,778
320,999
Strengthen
ers Staff
costs
Direct
ministy
costs
Support
costs
2024
Total
£
£
£
£
519
571
81,459
82,549
-
-
6,789
6,789
-
-
47,526
47,526
-
-
6,789
6,789
1,425
-
13,519
14,944
3,440
-
53,646
57,086
932
-
20,368
21,300
6,316
571
230,096
236,983
20,078
7,288
76,022
103,388
-
-
6,335
6,335
5,768
-
44,346
50,114
-
-
6,335
6,335
-
-
12,670
12,670
70,653
3,379
50,681
124,713
-
2,408
19,005
21,413
96,499
13,075
215,394
324,968		 Total
charitable
expend-
iture
2024
£
232,462
7,035
65,951
7,030
49,459
164,414
32,498
558,849
Total
charitable
expend-
iture
2023
£
327,298
6,335
77,571
6,335
50,162
156,000
22,266
645,967

Page 25

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

6 Support costs included in charitable expenditure Support costs included in charitable expenditure
Unrestricted Restricted Total Unrestricted Restricted Total
2024 2024 2024 2023 2023 2023
£ £ £ £ £ £
Food bank & Storehouse 81,459 2,900 84,359 76,022 18,778 94,800
Clothes Bank 6,789 241 7,030 6,335 - 6,335
Soul Food 47,526 1,685 49,211 44,345 2,000 46,345
An Open Hand 6,789 241 7,030 6,335 - 6,335
Two's Company 13,519 541 14,060 12,669 - 12,669
Salaam & Nations 53,646 2,594 56,240 50,682 1,000 51,682
Care Van 20,368 722 21,090 19,006 - 19,006
Raising Funds 40,738 1,444 42,182 38,009 - 38,009
270,834 10,368 281,202 253,403 21,778 275,181
2024 Support Costs included in
charitable expenditure
Unrestricted support costs
Food bank & Storehouse
Clothes Bank
Soul Food
An Open Hand
Two's Company
Salaam & Nations
Care Van
Raising Funds
Restricted support costs
Food bank & Storehouse
Clothes Bank
Soul Food
An Open Hand
Two's Company
Salaam & Nations
Care Van
Raising Funds
Total 2024 support costs		 Leadership
& administ-
Professi-
Deprecia-
tion &
ative staff
Property
Training
onal &
General
Govern-
costs
costs
& welfare
service fees
expenses
ance
£
£
£
£
£
£
36,025
14,367
3,793
10,998
10,717
5,559
3,002
1,197
317
917
893
463
21,014
8,380
2,221
6,416
6,252
3,243
3,002
1,197
317
917
893
463
6,004
2,394
575
1,833
1,786
927
24,016
9,577
1,872
7,333
7,142
3,706
9,006
3,591
952
2,750
2,679
1,390
18,012
7,183
1,904
5,500
5,359
2,780
120,081
47,886
11,951
36,664
35,721
18,531
2,887
-
13
-
-
-
241
-
-
-
-
-
1,685
-
-
-
-
-
241
-
-
-
-
-
481
-
60
-
-
-
1,925
-
666
-
3
-
722
-
-
-
-
-
1,444
-
-
-
-
-
9,626
-
739
-
3
-
129,707
47,886
12,690
36,664
35,724
18,531

Page 26

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

6. Support costs included in charitable expenditure (continued) expenditure (continued)
Leadership Deprecia-
2023 comparative Support costs & administ- Professional tion &
included in charitable
expenditure		 ative staff
costs
Property
costs		 Training &
welfare		 & service
fees		 General
expenses		 Govern-
ance
Unrestricted support costs £ £ £ £ £ £
Food bank & Storehouse 40,064 21,362
696		 3,914
5,606
4,380
Clothes Bank 3,339 1,780
58		 326
467
365
Soul Food 23,370 12,461
406		 2,283
3,270
2,555
An Open Hand 3,339 1,780
58		 326
467
365
Two's Company 6,677 3,560
116		 652
934
730
Salaam & Nations 26,709 14,241
464		 2,610
3,738
2,920
Care Van 10,016 5,340
174		 979
1,402
1,095
Raising Funds 20,032 10,681
348		 1,957
2,803
2,188
133,546 71,205
2,320		 13,047
18,687
14,598
Restricted support costs
Food bank & Storehouse 18,778 -
-		 -
-
-
Clothes Bank - -
-		 -
-
-
Soul Food 2,000 -
-		 -
-
-
An Open Hand - -
-		 -
-
-
Two's Company - -
-		 -
-
-
Salaam & Nations - 1,000
-		 -
-
-
Care Van - -
-		 -
-
-
Raising Funds - -
-		 -
-
-
20,778 1,000
-		 -
-
-
Total 2023 support costs 154,324 72,205
2,320		 13,047
18,687
14,598
Net income/(expenditure) 2024 2023
Net income/(expenditure) is stated after charging: £ £
Auditor/Independent Examiner's fees 10,000 2,340
Depreciation 5,930 12,258
Loss on disposal of fixed assets 25,163 -

Page 27

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

7 Staff costs and remuneration of key management personnel
Charitable
activities
(unrest-
Staff costs 2024
ricted)
Staff salaries:
£
Mission Strengtheners
5,597
Leadership & administration
-
Marketing & comminications
-
Employer's National Insurance
468
Employer's Pension
251
Total staff costs 2024
6,316
Comparative staff costs 2023
Staff salaries:
Mission Strengtheners
89,685
Leadership & administration
-
Communications & fundraising
-
Employer's National Insurance
440
Employer's Pension
6,374
Total staff costs 2023
96,499
Average number of employees:
Mission Strengtheners
Leadership & administration
Marketing & comminications		 7 Staff costs and remuneration of key management personnel
Charitable
activities
(unrest-
Staff costs 2024
ricted)
Staff salaries:
£
Mission Strengtheners
5,597
Leadership & administration
-
Marketing & comminications
-
Employer's National Insurance
468
Employer's Pension
251
Total staff costs 2024
6,316
Comparative staff costs 2023
Staff salaries:
Mission Strengtheners
89,685
Leadership & administration
-
Communications & fundraising
-
Employer's National Insurance
440
Employer's Pension
6,374
Total staff costs 2023
96,499
Average number of employees:
Mission Strengtheners
Leadership & administration
Marketing & comminications		 Charitable
activities
(restricted)
£

228,070

-

-

19,085

10,227		 Raising
Support
Total
Funds
costs
2024
£
£
£
-
-
233,667
-
116,528
116,528
69,316
-
69,316
6,114
7,100
32,767
2,886
6,079
19,443
6,316
257,382		 78,316
129,707
471,721
89,685
-
-
440
6,374
130,746

20,778

-

17,942

3,655		 -
-
220,431
-
120,218
140,996
60,968
-
60,968
5,748
6,675
30,805
3,002
6,652
19,683
96,499
173,121		 69,718
133,545
472,883
2024
#
10
3
3
16		 2023
#
11
5
3
19

No employee received emoluments above £60,000 (2023: no employee). Salaries paid to key management personnel (Chief Executive Officer) in the year totalled £49,157 (2023: £47,725).

8 Trustee Remuneration and Related Party Transactions

During the year, no trustees received remuneration or any benefit in kind (2023: none). One trustee received £189 reimbursement of travelling expenses (2023: none).

There were £1,515 donations from Trustees to the charity.

During the year the charity worked with Soul Food SCIO (SC048599) on the Soul Food ministry. Richard Cornfield was a trustee of both organisations.

Page 28

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

9 Tangible Fixed Assets
Cost
At 1 January
Additions
Disposals
At 31 December
Accumulated Depreciation
At 1 January
Charge for year
Depreciation on disposal
At 31 December
Net Book Value
At 31 December		 Furniture &
Motor
Furniture &
Motor
equipment
vehicles
Total
equipment
vehicles
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
38,464
25,757
64,221
36,948
25,757
62,705
-
-
-
1,516
-
1,516
(16,152)
(25,757)
(41,909)
-
-
-
22,312
-
22,312
38,464
25,757
64,221
21,466
6,866
28,332
15,917
2,146
18,063
5,300
630
5,930
5,549
4,720
10,269
(9,250)
(7,496)
(16,746)
-
-
-
17,516
-
17,516
21,466
6,866
28,332
4,796
-
4,796
16,998
18,891
35,889

In 2023 the property at 41 Bryson Road was transferred from Heritable Property to Investment Property. The net book value of the transfer was £90,608.

10
Investment Properties
Fair value
At 1 January
Transfer from Heritable Property
Unrealised gain
At 31 December		 2024
£
110,000
-
-
110,000		 2023
£
-
90,608
19,392
110,000

In 2023 the property at 41 Bryson Road was transferred from Heritable Property to Investment Property. The Trustees have calculated the fair value using the rental yield method. The rental yield percentage applied, of 10.72%, represents a prime Edinburgh property's rental yield factor adjusted to take account of the property location and certain characteristics of the lease such as length, and ability to break. This calculation has been made based on opinion, using the original cost, the rental income and the yield percentage as described.

11 Debtors
Gift Aid Tax Refund Due
Accounts receivable
Accrued income
12 Creditors
Amounts falling due within one year
Pension creditor
HMRC creditor
Deferred income
Other creditors and accruals
Total creditors due within one year		 2024
£
1,982
4,388
-
6,370
2024
£
3,579
18,149
96,994
21,771
140,493		 2023
£
9,042
2,668
4,162
15,872
2023
£
3,290
-
55,245
14,869
73,404

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

Page 29

13 Pension commitments

The charity pays contributions into a defined contribution pension scheme. During the year, pension payments totalling £19,443 (2023: £19,683) were paid into the scheme and at the year-end £3,579 (2023: £3,290) was owed to the fund and is included in creditors (note 9).

14 Movements in Funds
2024
Restricted funds
Restricted by Ministry
Foodbank+
Care Van
Salaam
Nations
Soul Food
Weekend Club
Two's Company
Peaced Together
Kids Matter
Restricted for staff costs
ECM Hardship Fund
ECM Food Fund
Other
Unrestricted funds
General
Designated Reserve fund
Designated Asset Reserve
Total funds 2024		 At 1 Jan.
At 31 Dec.
2024
Income
Expenditure Transfers
2024
£
£
£
£
£
30,805
79,882
(85,287)
1,500
26,900
-
19,796
(10,476)
-
9,320
30,997
37,625
(79,943)
13,821
2,500
-
-
(8,301)
8,301
-
10,740
-
(16,740)
6,000
-
6,560
-
(6,560)
-
-
12,424
25,018
(32,660)
-
4,782
1,928
3,200
(241)
-
4,887
4,626
-
(750)
-
3,876
7,254
68,528
(73,808)
-
1,974
1,357
2,500
(652)
-
3,205
23,693
511
(139)
(6,000)
18,065
12,275
364
(7,753)
(1,500)
3,386
142,659
237,424
(323,310)
22,122
78,895
128,607
324,026
(362,008)
79,687
170,312
184,105
-
-
(70,716)
113,389
145,889
-
-
(31,093)
114,796
458,601
324,026
(362,008)
(22,122)
398,497
601,260 561,450(685,318)
- 477,392

Restricted funds:

Restricted by ministry

We are grateful to our donors who choose to donate to a specific ministry. Where specific uses or conditions are defined by the donor, these funds are set aside, restricted for that purpose and spent accordingly.

Restricted for staff costs

None of our work would be possible without our dedicated staff team, we are so thankful for individuals and partner organisations who support us in funding their salary costs.

Edinburgh City Mission Hardship Funds

A donor wishing to remain anonymous, donated funds specifically to allow the Mission Strengtheners to bless clients they work with in any area of their lives where the spirit of generosity would relieve hardship: this initiated the Edinburgh City Mission Hardship Fund. We have subsequently received further donations from individuals and churches to add to the fund which can be accessed by the Mission Strengtheners to use in line with the aims and objectives of Edinburgh City Mission.

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

Page 30

14 Movements in Funds (cont.)

Edinburgh City Mission Food Fund

In 2020, we launched online fund-raiser to raise money to buy food for the Soul Food meals and top-up food for the Foodbank+ during the pandemic and created a specific restricted fund to account for these donations and the subsequent expenditure on food. A large part of our external funding came to an end this year and although unfortunately, we have not managed to replace this funding, we continue to evolve our plans with our partner churches to ensure the continuation to accessible food to those in need. We are grateful to the organisations and individuals who do contribute to this fund on an annual basis, as well as those who contributed to our Winter Appeal; a specific drive for funding for food supplies and our Foodbank+ staff.

Unrestricted funds:

Designated Reserve Fund

Our reserves policy states that Edinburgh City Mission should always have sufficient unrestricted funds to be able to cover staff costs (not covered by external funding) and operating costs for at least three months (in 2023 this was 6 months and 3 months respectively). Therefore, of our unrestricted funds, £113,3890 (2023: £184,105) has been designated by the Trustees at the year-end for these purposes.

Designated Asset Reserve

A designated asset reserve has also been created equal to the net book value of the charity’s assets to demonstrate the unavailability of these funds to the charity for day-to-day resourcing. The value of this reserve is £114,796 (2023: £145,889).

Transfers are in line with relevant funder agreements and approved by Trustees.

Comparative year Movement in Funds
2023
Restricted funds
Restricted by Ministry
Foodbank+
Care Van
Salaam
Soul Food
Weekend Club
Two's Company
Peaced Together
Kids Matter
Restricted for staff costs
ECM Hardship Fund
ECM Food Fund
Other
Unrestricted funds
General
Designated Reserve fund
Designated Asset Reserve
Total funds for prior year		 At 1 Jan.
At 31 Dec.
2023
Income
Expenditure Transfers
2023
£
£
£
£
£
5,972
58,055
(33,222)
-
30,805
42
810
(852)
-
-
33,091
29,196
(31,290)
-
30,997
31,992
9,000
(30,252)
-
10,740
9,877
5,500
(8,817)
-
6,560
19,526
11,900
(19,002)
-
12,424
-
2,120
(192)
-
1,928
7,500
-
(2,874)
-
4,626
12,789
78,724
(84,259)
-
7,254
2,772
-
(1,415)
-
1,357
75,239
31,185
(82,731)
-
23,693
17,915
20,453
(26,093)
-
12,275
216,715
246,943
(320,999)
-
142,659
254,530
232,827
(439,507)
80,757
128,607
275,090
-
-
(90,985)
184,105
135,661
-
-
10,228
145,889
665,281
232,827
(439,507)
-
458,601
881,996
479,770
(760,506)
-
601,260

Page 31

Edinburgh City Mission SCIO Notes forming part of the financial statements for the year ending 31 December 2024

15 Analysis of Net Assets Among Funds

Fixed Assets
Current Assets
Current Liabilities
Total		 Unrestricted Restricted
Total
Unrestricted Restricted
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
114,796
-
114,796
145,889
-
145,889
327,200
175,889
503,089
386,116
142,659
528,775
(43,499)
(96,994)
(140,493)
(73,404)
-
(73,404)
398,497
78,895
477,392
458,601
142,659
601,260

16 Rental income from operating leases

At the reporting end date, the charity had contracted with tenants for the following minimum lease payments

less than one year
After one and before five years
Over five years
Financial Commitments
Future minimum rentals payable under non-cancelleble operating leases are as
Within one year
After one and before five years
Over five years		 2024
£
12,000
-
-
12,000
follows:
2024
£
35,220
55,765
-
90,985		 2023
£
12,000
-
-
12,000
2023
£
35,220
90,985
-
126,205

17 Financial Commitments

18 Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds for the reporting period
(as per the statement of financial activities)
Adjustments for:
Depreciation charges
Decrease/(increase) in trade debtors
(Decrease)/increase in trade creditors
Investment (income)/expenditure
Revaluation of investment properties
Loss on disposal of fixed assets
Net cash provided by operating activities		 2024
£
(123,868)
5,930
9,502
67,089
(21,845)
-
25,163
(38,029)		 2023
£
(280,736)
12,258
(13,057)
8,718
(9,097)
(19,392)
-
(301,306)