ST COLIJIBA'$-BY.THE£ASTLE
scornsH EPISCOPAL CHURCH
EDINBURGH SCIO
Scottish Chxlty No. SC OS2645
REPORT AND FINANaAL STA TEMENYS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

3TCOLUIA8A'S-BY.ThE4ASTLE SCOTTL8H EPISCOPAL CHLWI SCIO
A•wt of th• rx"r•GtDrt
For lh• Y••r•nd•d 30 5•rt￿b•r IOZS
ChantyRty*l￿I0Th NL*I)b
SC052E45
Ctsmpvty Nwrt•r
cs￿392
Sc￿¢￿ Eptsfxwl Churth
14 Jthnston Teryx
Ethnburyh
EHI 2PW
Reclor 6 OULthr 2024)
RB¢lor Iwwntqd 22 Juty 20251
Secret•ry (Ex Offvol Irwirtd Junt 2025)
SFr¥et•ry (Ex OlTh(Joi •no <￿v￿rY (Nvrf >)2>261
Ttyxwer ffx 0￿m)I (m￿ 2(Tr427}
Peok*'S W¢Jeh INtr4 202&251
R2cTofs lfvardEn IRe#ors awoinvmnll
Lay Rep￿2SenT￿rWe 2021-241
L¥y R¢pos•rsWfft (Nov 2D2&271
emate Lay Reprvsentstwe rythn•ry INr* 20242n
A￿￿M￿C Lay ReprEfiqDl#Swe {Nov 202&261
INov I￿24-2￿
IW 2D24.271
relirrt 20241
202>281
IN0¥ 2021-241
INOV 202>251
IN0¥ 202>261
(Nov ?￿&25}
(Nrrrf 2011.24)
Rov JLI￿1 sthph•rt•on
Ann• Rthardson
Iwn Thrynpso
iiq JLthon
Mary Moffeti
c￿11 Chike
C•ihenne B•
Rth•rd P•tty
L* 84pty
ain¢• Caiw
Judrth Goorge
Maryorb2 HarfKw
Gareth
John LoThJ
C* Ouir•m
c￿ T•wTh'
Rev C*w Davvj P•tcthV•S1Iw￿ Irthrpj 6 CX*c** 20241
Rev Ahson C W
Rev Di Acthn GoLthI
Rt¥ Julei l•twried 20251
Chwier•d A¢¢wrl*rts & kn*oThlerrt Ex¥nir*r5"
ch[￿¢￿e1 Sp•kJw
Jameskndew & Co
Pentlano E5tale
Slt3ff
EH20 9]H
Fraser ¥acRc&effls LLP
9 Haymarkel Sqtswr
aRY
The Rtyal of Sc¢ts
St Aroryw Square
E¢Jinbj￿h
EH2 2AD

ST COLUMBA'S4Y-THE<ASTLE SCOTllsH EPISCOPAL CHURCH SCIO
R•port of the Trustee•
For th•Year onded 30 soptomboff 202S
A5 the Charity Trustees of Sl Cdumba'&by-thtrCasUe Scottish Ep15copal Churc* SCIO, the Vestry presents its report and accounts
for the peric￿ ended 30 Sept￿ber 2025. These have been wepared In accordance wlh the ac£ounting pc4ioes set oul In nole 2 to
the accounts and compty with the Charit1es and Trustee Investment (Scollandl Aa 2005. theChariUesAc￿nts IS¢oVandl Regulabo
2006 las aTnendedl and Accounting and Repoftrng by Chanbe5 Statement of Re¢¢mnErxJed Pra¢ticeapplicableto charrties preparirvJ
their accounts in accordan￿ the FRS 102.
Overview
st Columbas by the Castle Church 15 an indusNe congwabon ol aboul 80 adulb 4 thilfjren, by Ihe Rector, 8 team of
non-5b"pend13ry lunpaidl ckrgy, and 3 lay-reader The focus ol the peop￿.$ wotship on a Sunday 1$ the Eucharist IHoly Cornmunionl.
al which there 15 a 5erTnon or sorne olher exposrtion of the scnplure readings. The congregation Is a ￿aMIng congregation that has 8
chi￿rEn'5 prograrnrne. and gatherings the adutts lo study mofe deeply all aspeds of Ihe failh. TIE5e are by mernber5 who
share the fruits of their 5cholar5hip. The practica tasks of rellry￿hv a￿ undertthen by a rota ¢Jrawn up frorn three teams of
gregaticn rrernbe￿. Pastor31 care 15 5uperwsed by the cjergy team. who eng4e the assistsn￿ of ¢arefulty chosen and trained
lay people.
Oblertivu •nd Activitie¥
The objeLtve5 of the Vestry ère to athartt the of Ihe Christian Thurch. 1hr(x￿￿ wotship, strvte, education. and femowshp.
The pnncpal a¢1￿￿e5 of the Church are public worship and the spiniual de¥elopmÈni of its n￿mberS. and of anyone who enquire$.
Donation5 are rn￿e regularly to chantable causes that provvje benefts 10 dIS￿van￿get1 IndMdua15 and cornrnunrt￿s In S¢ottand.
the ￿st of the United KingdtsTh and overseas. and memtets seNe the It￿ ¢(xnmunity In vanou5 n¢yi-financal ways.
In carrying out rts obiectNes the Ve8try depenLts upon the con1nbUb￿, Ixth hurnan and malenal, of many vdunteèrs
congregation. Actiwties carried out indude cOntr￿u￿on$ preparatory to arkl during wot5hip, study se55￿￿5, servics on sutr
rnrnittees. 5eryice in a variety of group, social. and pastoral actiwbes. These contntAJti¢Ms a￿ all hwhly value¢J. and all members of
the wi9wabon are emtOUTaged 10 parbupate in Ihem. 35 rnany do.
Structure. Govemante •nd Management
From 1 October 2023 St Columba's by the Casue Church ts a SCo￿5h Charitab￿ Incorporated OTgznisation ISCIOI governed by ts
Mernorandum znd Arbcle5 ofAssocialion The Church Incorporated on 27 June 2023 when il wnverted frorn being an unincorporated
tharty. and for accwntsng and tax purpD5es t¢came cyeratwal from 1 Octtter 2023. For Ihe purposes of charrty law, the
members of the Vestry are the Chanty Trustees of the Churth
The Church is a m8mber coryJregabon ofthe D￿*se of EdIn￿￿rgh in Ihe Scthsh Episcopal Churth. The Bi5hcp of Edinburgh has
pa5tcral over5ighl of all congreg3tions within Ihediocese, and all ¢on9wats)ns a￿ $￿j.e£l tothe CanDn Lawofthe Scottish Episo)pal
Church. The Rector 15 appointed by the Ve5ty and the Bishcp of the Diocese.
The Re¢tor i* responsible for Ihe spritual affair5 01 the Churth and delegates asFects of Ihe chur¢hs cgerab"￿S io lay and ordai￿d
members ol the ￿gregats"on.
The Vesty is responsible for the management ttf Ihe iernpDral aff31r5 ofthe congregation. The Vestry comprises ￿ Church wardens
léx officiol, a Lay Representative to the Synod lex and ConstsbJent rnembers, not rn0￿ than ni￿ nor fewer than three in
number. The ￿￿terS of the Vestry are elected at the Annual Genefal Meeliry. The People'5 Warden is dected by the c0n9regal￿rt
al the Annual General Meets"ThJ and holds Offi￿ for noi rn0￿ than Ihree year5. The Rectors Warden Is appointed annually by the
Rector. The Vesty Secretsry and T￿89￿￿ a￿ a￿￿nted ty the Vestry. or the constrtuent members at least ￿0 retire annualty by
rotatson.
The Vestry has ¢Ye￿ated wp¢)n$ibilrties to a nurrthr of sU￿COnTrrttees. The sutr￿C£￿rtle*$, whid) thange frcrn to
time depending on the need. regU￿rIY report to and SU￿11 recrynrner*Jabons to the Vestry.
St Colurnba's by Ihe CasUe Is a mediurn 5rLed congregati￿. of abtxrt 80 rrernbers meet in a 5rn311 Victonan Church dose to
Edinburgh Casue. The Sunday Euchansl at 10.00am s the main weekly service. wrth a weekday lunchtime said Eucharist. This 1$ a
gather￿ communty. with a w*Ye spread of ège$ 8nd a 9ood rnix of people corniry frcffi nch and diverse traditions.
Children are very Important aTrJ are valued a5 part c4 the f￿)llY armj arE encowagBd to pa￿apate lully In the servi￿. The
ChnSt1ry￿ seThi￿ at Chrisknas is a $wal time for both •Jutt5 arhj tt* chiWren.' aTrJ teenagets are supported to 90 to the annual
Scottish Episccpal Church's G￿nI￿0Th￿ Youth IAÈek.

ST COLUMBA'S4Y-THE<ASTLE SCOTllsH EPISCOPAL CHURCH SCIO
Report of the D1￿cto￿ Icontinu*dl
Fortho Year •nded 30 S•ptembw 2025
Strii¢iure, Go￿rnanCe and Managernent 1¢ontin￿dI
The Rector is $upported by tsvo non-sbpendiary pr*$ts, and a Lay Reader. There are ￿$0 occasionalty ordinand5 On pr8(ai
plac*menl. Rev Canon David P*on-Wlliam$ Tetired a$ Redor on 6 Odcber 2024 Rev JulEt Stepher*on was a￿Ointed on 22
July 2025.
Inlellethual growth and cunosty a￿ valued There Is a weekty bwk group. a bib￿ discussic￿ groL¥). and regularnK)nthly presentations
either by mernèers ofthe churth or by outside s￿akerS on a wide rarvJe oltapics. bolh Ihe(Aogical and of general Inte￿t. Movemert
the church's quarterly n￿ga21￿e. gives member5 an L¥)PQrtunity to share many aspects of church life and Is a platfonn for inte￿sts￿j
artides and rews. We recently ccxnpleled a refiectwe Irnmrarna I"travdkn' ta￿5 l exhibrtk)n of panels mounted on Ihe church wall5,
celebrating the 1,5001h anniversary ol tr* birth of SL cl4ur￿8 Illustrated by conternpo￿ry Srotish artists, to 5trmulale refiection an
rnodem ￿fe in light ofthe impath Columba In bme, and have n¢)w G￿￿ernented this a web51te.
Congregab'onal life 15 organr2&1 around thfft Columban gfOUPS meet wularly, usually over a rneal. providing an opportunity
to build friendships In a relaxed $orial settiNJ. The groups discuss shared concems and organize Tolas for e￿ments of the servK85
(readers. intercessors etcl and for the after ser¥ice refreshments. In addthon. I￿re arefdk who after lhelen3￿ garden. ¢xgantte
events such as cyde rides. parties 8nd meals.
Congrryabonal corThnunicalicn Is Fnaintasned at vanous WL8, aweekty nobce sheet. pUll￿atIon of minu*sfrcm Ihe Vesty and strne
wothiry groups. and the ¢hurth web$rte whith has a a￿a and a congregational SharePoint Site. The Sh3rePoint srte h8s been
Upgraded to become a hub. and Is the 'go to, pla¢e for papertess dccument storaje. Infomiatvn, group and Vestry report5 etc. The
Covid bd(downs prompted the use ofzocrfn from virtualfy the fir51 Sunday. and ihe fom)ètion of a'tech. te*n who maintain this faolrty.
Th15 enabk5 continued acce55 now to 5erwces for, e.9. the hou5ets￿nd. easy attendaru at grtyjp txJ$iness rneetsngs. and wide
8¢cess to e.g. webin8rs, beyond the church ￿ernb￿Sh￿.
The church ha5 had a long Ir•Jthon of being outwaftj k)oking, h?￿n9 tttn ftyJrKled to minister to the poor frf Ihe area aThl to provide
schooling. In 2002 we covenantecl wrth G￿yf￿￿r5 (Churth of So)Uandl and Augu5bne Unrted Iunrted Reformed Church) to forrn
local partnership which supports suth proJecLS as the Gr8ssmarket Ccthmunty Proiett. carol singing for tharity. and youth group
activty. A key criterion in deoding on hall ￿lS Is the suppjrt of l(tal communrty 9roups. 5% of churth giviry 15 allocated for outreach
grantsto projects In Ihe UK and abroad. wth occasional events to r315e awarene55 of the nature ofthese pwiect5. The church suppor
Amnesty Intemational. lakirwj part In the annual Greetings Car¢Y Carnpaign In Decernter. We have also supported Chn$ban sin
its In￿ptiOn. by volunleenng al the Central Edinburyh Book Sale In May The terrace gardÈn 15 usualfy open for visitors as a qU￿t
uge, as is the church ttE lrnrnrama exh￿)￿On whith nrhv has its own ￿eb￿le. an£$ host bpweekly foodb•nk5.
There is 8 SIr￿g ethos of ¢C￿respOnsI￿1ty and dNersty The has a rxjlicy of buying su51a1nab￿ prthjucts Whe￿ possib￿,
serving Fair Trade tealcoffee. having a ￿gUlar FairTr*Je stall. and has achieved &￿er standard In the Ectr¢ongregatson Scotland
$cherne. The￿ Is an Eco group which advises on the $uslainabilty of ￿ church's builJiThJs. pra¢tsces and investments. The Vestry
is keen to Invest ethicalty and Is pursuing su¢h options The eth05 ￿ aLso of access￿lIty and dNer5ty.' Ihere i% ￿sI￿ve support
for the LBGTQ+ ¢tsmmunity. piactical support 5uth as r￿[¢￿ access at the door. an Inducti￿ kw. a lrfl for ac*5s lo ltrwèr fl¢Jcr5
and other adaptation$ ford15abilrtie$ a￿ available. The thurth cornr4*s with the law. fdlows GovemmeN Tegulations and the Scottish
Ep15copal Church's policy on the protÈ¢tion of chiktren and vulnerable adults, ha5 a Protecting vulnerab￿ Grw IPVGI ccthinator.
has Safegua￿1￿ as a pem3nenl rtem on the Vesiry agenda.
The Vestry is responsib￿ forthe rnanagement 0ftempo￿ affarsaThJ ￿508SsL%ts the Rectorin Ihe $pr¥tual welfare 0ftheC￿9Wal'0n.
It comprises Ihe ReLtor, the ChuTchwardens. the Lay Representstive and three to nine other ek¢ied rwbers who contribute z wide
range of exF￿r￿n￿ and expertise. together with any ordinands on rAaorr*nt being in attendance. The Vestry is Cu￿entlY 855iSted
by two cornmrttee5 (Buildiry and Finance & Stsffir%Jl. aThJ a number of Sm￿1 working gTOUPS, CX)vering Adutt Educatson.
Cornmunicats"ons. Eco Group. Imrnrarna project. Lrturgy and Music, Ihiel Garden. Safeguarding. Swal Rew51bilty, and Young
People. wrth regular rEporting from the Safeguarding IPVGI C¢H)rdinalor. the Lay Rewesenlatve lon Episccyal chur(* rnattersl and
The Local Church liaison person lon our convenanted partrershipl.
The church ￿￿lOyS a part-brne centre rnanager. 10 manage ha￿ letbng et. aThJ prrlessional deaners after most of Ihe
builaing except churth its*W.
There 15 an Annu31 General Mee)r#J In Novembw ai which the Rector. Vesty. FinwKe Cr*Thnittee. BuibJir9s Ctynrnrttee and w￿k1￿
groups rewt to the corrfJregabon and the draft annu￿ accounts a￿ approved.
The slrate9ic oveNgM and policy development of the Vestry 15 focused on >year otPth"ve5, which f¢rrn the main dnver for Ve$try
distU5sion and actyon. These objectives are fomiulaied through Cotyregati￿ W￿de discussion. generally at a ¢x>ngregational awayday,
rtsfined and agreed at the corgregational AGM. wrth Input frorn ¥eoalist gTOUPS as 8M)ropnate. Proyre5S 15 reported back to the
¢ongregabon at least on an annual basis. though Ihe publication of vestry minLrtes on the SharePoint Hub keep people informed on
(￿901￿j deVelO￿ents

ST COLUM8A'S4Y-THEUSTLe SCOTnsH EPISCOPAL CHURCH SUO
Report of the Dlrn¢torn l¢ontinu•dl
For tho Y•ar endod 30 September 2025
Achiwernents & perfomian¢•
This ￿port Cove￿ Vestry ac￿ dunThJ the past y￿.
This was a year olcaretaking and transrt￿n for thevestry. Three new rnernters were ekctèJ to the Vestry atthe AGM. The patronage
mrnittee which was formed of the Vestry memtr*fs at Ihe tir￿ of ihe Tetsral of Dav*J Paton Wll*ms ¢￿￿nUe￿ wth rt5 woth of
selectiw a new Rector. Matthew Rushton. Rector of H￿Y Tnnrty In Mornings￿e, was appointed as our Interm Redor. He attend•J
meetsThJs and advised tss as hjs schedule perrnitted.
The People's Warfen. a55k5ted by other5. took on the task of 8rr8JvJing Ihe celebranvpreathing rota, ensuring congregotional
worship continued to run smoothty John Long￿Y. a rnember of both the Patrona9e C(mnittee and Ihe Vestry. planned our weekly
music41 offerings. SUPPDrted by his musiuan colk•Jues. Our rw Redor. the Rev. jul￿ stepl￿n50n. wa5 cal￿d by the Patronage
Committee at the end of Marth, wrlh an In5tstubon date Sel for 22 Juty 2025 In Ihe Intenm, the Warrsens and others rnaintained th*r
oversight of our wwhip.
The trans￿On penod from Novernber 2024 to Juty 2025 provKled an oFwrtunty lo repair and renovate the Rectory. The Building5
Group managed the majorrty ol the worl They 3150 took on the task of siJt*MSln9 ftjrther repair5 to the north wall of the ¢hurc*.
which continued untsl arvj tw after Ihe Rectorf5 Irb5blutson in Juty.
After the Patronage Cornrnrttee Ccrnp￿te￿ its wo￿. Ihe Vestry tecarne ￿sponSIb￿ for planning Ihe InsiitutsDn and attendant
ceremonies. Various parties were consutted In designing the Servi￿ rtseJF. aTrJ Invitatsons were Issued to St Cdurnba'5 many friends
and partners. The congregabon itseL¢ was In￿ted to contnbthe to Ihe feast fcllowing the eeremony, and res￿nded with its u$ual
enthusiasrn.
Throughout the year, the Vestry re(*ived regular repDrts Finan￿ and Stsffing Group. A new group has been formed to
addre55 Sl Columba's response lo dimaie change. known a5 the Net Zero Group The Rector has agreed to 8# as ch31r. Marjorie
Harding continued lo ath1se the Vestry on documents ftt ts Intranet InfO￿allOn Hub. The Cornmunications Group had sorne
involvernent in thi5 project 3s well. The Vesty was also adTrnsed ￿ $afeguardir%J proCedu￿S by our new Safeguardin9 Coordinator,
Sarah Arne&DThv. Several Vestry ￿￿rnber$ atlenw Qho¢esan training Sess￿1￿ offered by the Diocese.
Work conknnued on winding up the Resources Ccrfnpany and esthu￿hlllg St Colurnba's as a SCIO (Scottish Charitable In¢orporated
Oryani8ationl. whth will serve the 5arne purk>xe In protectiry Indivmlual ftwnl*r5 of the congregation for personal li*)ility in ￿rtaiN
instances. St Columba's has become o SCIO. ar¥J rt 15 ex￿ct￿j that the Resour￿ Conpany. wh￿th ha been teThinat•J, wdl be
struck off the Crxnpan￿s House register soon.
The Vesty'5 fi￿t meetiw with our ne* Recaorwasoft 30Juty. Aswe haveconb'nued to n￿1. a variety ofi￿ve$ have teen d￿0J￿Se￿
as we begin to ¢hart next sieps for our congregation for our PL9￿ In Ihe wwjer Community.
As in recent years 5% of ¢ongwatsonal don3bon5 Wa5 allocatsd lo a range of Chanbes th¢)sen by membef5 of the congregation. On
external matters, the Vestry 4reed in October 2024 Iv make a second investment of £5,000 for the $oiar p￿er prciecl at SL Frano8'
Hospitsl, Katete, Zambia.
Flnanclal Rovlew RMults
The total reserves at the end of the Fenod were £508.315. Th15 1$ made up a3 tomo￿".
un￿$tr¢IeO Fund £131.479
Restricted Fukvj £292,662
Designated Fund £84,174
Re••The¥ Policy
The Vestry has a policy of buikling up reserves by seltrry a5vJe each year for fLrture capital devdowent 7.5% of dired ¢oNJregattcnal
giving (not In¢luding the gift aid tax redaiml. This Is a de&gnateO ftjnd (the Oevelwent and Maintenance Fund), which Is not
restricted to any parbcular de¥ek¥JmenL
The ¢hurrh'5 overall finance5 are in goc#J heath. Donatsms have been maintsine£l at the level of the Pr￿loUS year. Tr* Vesty notes
its thanks lo the wder financial It￿, espeualty Jusbn Nash. Jonathan Davey and EILzabÈth Th(Jmp50n.

ST COLUM8A'S4Y.THE.CASTLE SCOTrtSH EWSCOPAL CHURCH SCIO
Report of th¢ Directors Icontinuedl
For the Year •nded 30 September 2026
Thanks to prior prudence. the chur¢h ha5 s¥nthcanl Inveslments. th1￿nty In Unrt Trust poo￿ IUTPI manag*1 ty Baillie Gifford
on behalfofthe Scotbsh Episcopal Church. ￿ hohl almost£350.(iK>whi¢h have ytekled about £10,382 thisfinansalyear. Histoncally
these have ￿en ￿n￿Sted a￿0M8￿C41￿ In the UTPS unlil 2021. when Ihe vesty a9￿d Io use theydd to suwrt running expen5e5
dunng and po$t Covid. Th15 has been the case since tsn.
Thevestry ha5 been cons*kring Investrnent pohcy on Ixhatfofthe Churc*. 8roadty. rt15 content toconlmwwththe ofit)vesknent
wilh the UTPS, one additional one of £25.OOOwth an ethical fund. to befunded by transfer from existsng UTP fund$. The prop058d
Investrnent with FoundatK)n So)dand dKJ nol happen because of about Ihe fund Manag￿nI company.
Inve8lrnent polky
Sl Columba's financial re5eThes are inwie(J in the SEC'S Unit Trust Pod iurpi fvnds. Finan￿. and ethical investhwnt in p•*"oJlar,
has been Ihe Io¢u5 of much thought. The Vestry antl Finance and Stsffing Ciynmrttee are In ron5tant and con5tructwe di810g￿.
the Vestry making the $tTrtegic policy decisions the C¢ynmrttee Informiry t￿e and providing speualist advire and Insight. The
new, rnore 5ecurety ethical. SEC investrnent strategy, syned ofl ai The *si GeneTal Sync¥J. has rn￿e financial policy ea8*r for us. irt
that we can now Concentrate ￿ our irnpad Investrnent. The loojs of the Vestry h8S thus been on deDding on the amounVp2rcentage
we rnight use In Impact Investrnent. what our purpose In Investment ts, ar¥J what the areas of focJJs may be- e.9.. nati¢)n3Ltintemalional
i$$ue$ ur srnall companiesnocal commUn￿e5 etc. Our overall aim Is ￿ ¢ontnbLrte actwdy to a carbon negative stste. boih In how wè
manage our buik4irys and activit￿$, and In WKJer acbvitses. In this latter asped, the Vestry 15 Using the expertsse of the Finan(t and
Staffing Cc￿rnittee. asking them to ¢0 ￿earth on portfolio Investments arKI general recornmendatsons tr￿ck ¢0 the Vestry. and
also by asking them lo vet any small projects the Vestry mght Idenbfy. one such we have uThlertaken an impacl inve5knent in
hosplal project working towards energy self-sufficEncy In Z3mbB, with CdLmban
Pbn5 for Future Period*
On becoming a Scothsh charrtab￿ IncC￿p01ated Organts8b￿ ISCIOI The Churth has h•J S￿"sh Charrtat4e Incorporated
Organ￿atsOn ISCIOI status since June 2023 Tha￿ Is SeLl-ex￿anat0ry- In¢(wrat>on wh&th lThrts liability of the chur¢h charty
aning the Resource5 Company is no kjnger needed and which greatfy simplthes the finanual stnjciure and IvJhten$ the load on
people.
Structurn
There are three bank accounts. a rnain bu&ness account. 3 5UtkEidiary giving account hdding a Small reserve and a savings accounl
which wll have the doub￿ fo￿ of hokling rrrt)re substanlHI funds In Te5er¥e whilst eamirg inleres( and which links with the UTP5. AII
three wll have a Ive feed to the SIThg￿ SCIO Xero accoJnt AJI othef acuwnts have been dtss￿ and funds reallocatèj to the new
ccounts.
The Treasurer is suwrted by three key indiwdual$- Eloabelh ThrynF6on w￿? manages the payroll.. J￿#than D3vey vjho manages
Gift Aid, Justin Nash who will manage the day lo day bookkeryxry lettiry. They are supported by the Finan￿ and Staffing
Committee which prov1des both a con$iruL*ve thallenge and a reTr￿￿ fiJn¢tion. The Treasu￿r'S role wll become increasingly str3teg
Progre88
On the 21 FebN8ry 2025 the Diocesan Trustee5 appvo¥ed the formatson oflhe SCIO and the trar6fer ofihe thurch the ra(lory to
Ihe vestry las (Nsteesl to the SCIO.
R￿pOnSIbl11ties ollh* MtmberJ of th• Vesty
The rnembers of Ihe Ve$try are responsitle for p￿Panfi9 the Annual Report and the accounts in a¢¢ordance wth applica￿& Lw a￿fj
Uniled Kingdorn ACCOUnt￿n9 St2ndards (Uniled Kin*om Generalty Accepted Accr*Jnbng Practi￿1.
The18W appli￿ble 10 thanbe5 In SCO￿and wuires rnemters lo prepare actount$ for each finanoal year W￿.th give a Uue and fzir
wew of the state of affai￿ of the thanty and of the Incl￿ning re$OUT￿ and ap￿ICatiOn of w¢xIr￿ of charty for that pencé. In
preparing these accounts. the membets of the Vestry are requi￿￿ to".
Selod suitable accounting polKie5 Ihen aF￿￿ Ihem ¢on5i5tenty.'
obseNe the methi*$ and pnnryF4es In the Charrtes SORP 2019 IFRS 1021..
make judgements and e5tsrnate5 Ihat a￿ re8son•ble and prL*lent.
state whether applirable a¢¢Dun11ry stsr*ards have been fiAlty*ed. sthject to any m*¢n•l deparfures d￿dOSed and explai
in the accounts".
prepare the accounts on Ihe gtyng c￿(eM basis unless rt 1$ inappropriate io wesLme that the thanty continue in operation.

ST COLUM8A'S-BY.THEIASTLE SCOTnSH EPISCOPAL CHURCH SCIO
Report of tho Oir•¢tor• l¢onllnu•dl
For the Y•ar ￿ded 30 Septsmber 2025
ReSpO￿lb￿l￿8S of the mem￿18 ofthe continued
The members a￿ responsib￿ for keepiry proper accountiw re¢ord$ thai Llisd05e wth rea50nzble accuracy at any the financi31
Position of the chorty and enabk them lo ensure that the finanoal $wn*nts cornpty with the Charities and Trustee Investment
(Scotlandl Act 2005. the Chantses A￿o￿nts Iscouandl Regulabons 2(K)6 las arnendedl and the provi510ns of the charty'5 constitution.
They are also reSPon￿bIe for safeguardirwa the a55ets of the charity and her￿ for taknng ￿8$￿¥t￿e 51eps for the prevenbN and
deteclion of traud and other iTh8gularities.
The members ofthe Vestry art rEsp￿s11￿? for the rnalnienan￿ and inwnty ofthe charrty and finanaal information indwled on Ihe
charty's website. Legislation in the Uniied knngdom govemiry the prepa￿￿￿ and di$s￿l￿a￿0n Df accounts may drfler from
legislation In otheriuns¢i¢tM)ns
Conclusw)n In eonclu5K)n, the Ve5ty wishes lo thank all rn￿r$ of Ihe congwation who help, on a voluntsry bask*. th so rnany
drfferent ways in carryin9 Dn Ihe work of the Church. Their mnlribubon ts invaluab￿.
By the or(ler of Ihe Ve5ty
l_b L. lts¢r
lain Thwipsort
11 May 2026
Treasurer

ST COLUMBA'S4Y.ThE<ASTLE SCOTnsH EPISCOPAL CHURCH SCIO
Independent Examin•rf# Report to the Tru8ts88 of St Columba's by the Castle Sctilli¥h Epi¥copal Church
I report on the a¢Munts ol the charty for the yeaf ended 30 Septenthr 2025 *hith are set tyjt on pages 8 to 18.
R••p•ctivo respon8ibilitia8 of tru¥tees and •umin•r
The chanty's trustees (who are also Ihe di￿￿Or5 of Ihe ccrnpany lorthe wrpDse5 of company lawl are respon$tt4e forthe Preparation
Df the accounts in a¢¢ordan¢e wrth the lerms of the Charthes and Trustee In¥rtstment Iscodandl Act 2005 and the char￿e5 Aco)unts
Iscctlandl Regulations la5 arnendedl. The charity Irustees con5MYer that the audrt ￿qUirement of Regulation 10111181- 1¢) of
the Accounts Regulations does not appty It 15 rny responsibility to exarnine the accounts as required under se¢ion 44111 Icl of the
Act and to state whether particular mattefs have C￿ lo rny atteniirm.
B••l¥ ol Independent eKamlnÈe¥ ¥tatement
My examination 1$ carried out in accordan￿ wrth Regulatyon 11 of the Chanties Ac¢ounts Iscouandl Regulatsons 20L6 las amendedl
An examination Includes a review of the ¥¢ounting records kept by the ¢harty a companson of the actounts presenteLI wrth th058
records. It also Indthles cons￿eratIon of any unusual Item5 or disdosures in the accounts seeks eX￿anatIonS frw the tTU5tee5
concerning any $u¢h matter5. The pr¢xedures urxkrtthen do not prowde all the e¥xlen￿ that would be required In an audit. and
con5equentty I do not express an a￿lit ¢ynion on given in acccwnts.
Ind•p8ndent•x*mln•r• •tst•rn•nt
In the rxjurse Of rny examination, no matter has cc¥re to rny attenb
whi¢h gwes rne reasonat48 cause to Ihal in ￿Y material re¥￿ the rwuIre￿Trts.
tc keep accounting records In accordance with Sec*on 44 111 lal of the 2LIJS Ad and RwaulatK)n 4 of the 20C6 Auxxjnts
Regulations las amended) and
to prepare accounts whith accord wnth the acc¢xJntsng re¢￿d5 and cc*nply wlh Regulati￿ 8 of the 2C￿ Accounts Re9ulation5
10$ amended)
have not been rnet. or
2. to which. In my OF4nion, attention $houbJ be drawn In to enatle a proper Understa￿lIng of the accounts to te reathed.
Christcpher Spalding C.A. IICASI
J3rne5 Anderson & Co
Chartered A¢￿untants
Pentland Estate
STRAITON
EH20 9QH
11 M8y 2026

ST ¢OLUMBA'S4Y-THE£ASTLE SCOTTISH EPISCOPAL CHURCH SCK)
Ststsment C+1 Financial A¢tNitl¢•
Ilncorporating Income & Expenditurè Account)
For th• Year ended 30 S•pternber 2025
Unrestrictod Fund•
Gèntval
Oesigt)ated
Fund
Fund
A8 restst•d
Total
2024
Restricted
Fund8
Total
2026
Note*
Incom• from
Donations & legacies
Charitable activities
- Trading actNI
- Inve51ments
83,663
702
64.236
10.756
86,267
1.082
61,811
10,422
702
64,235
10,7
Total Income
1￿.334
3.023
159,357
159.582
Ex￿ndi￿re ort
- Clergy & rnini5ty costs
- Congregational and other eypenses
31.703
125.cl
31.703
136,665
58,483
126,875
4.248
7.415
Total ExFendrture
156.705
4.248
7,41S
168,368
185,358
Net galn on invo•tm•nts
16
4.493
24.669
29.162
48.296
Net incomel1expendi￿r8>
4.122
20.421
14.3921
20.151
22,$20
Tran5fer5 befv4een funds
20
14.2501
4250
Net mov•m•nt in lunds
11281
24.671
14.3921
20.1S1
22,520
Re¢on¢lli•tion of Funds
Total funds brought forward
731.607
267.991
613,289
590.769
Totsl funds canled fOr￿￿d
131,479
292.e62
84.174
633,440
613,289
The resuhs Set out above ¢JwNe Irom Ihe contsnuiThJ operatsons of Ihe SCIO. It ha$ no recc•3nised gains ¢y105ses rther than
0$ stated above.

ST COLUMBA'S4Y-THE-CASTLE SCOTTISH EPISGIJPAL CHURCH SCIO SC 052645
B•l•nc• Sheet
As at JO S•ptsmb•r 2026
A8 r08tatsd
2024
Note¥
2025
Fix•d ¥M•ts
Tangible assets
Investrrents
14
16
238,452
349.363
248.317
2￿).201
587.815
538.518
Currnnt asJets
Debtors
Cash at bank and In hand
17
14,
47,979
32.713
62,947
98,677
Cmditorn
Amounts falling due wmhin Or￿ year
18
17.322
23,9
N•t ¢un•nt assets
45.625
74.771
Totsl assets lou currènt Ilabiilli•s
633.440
613.289
Capllal and re*•r
General lund
Designated fund5
20
20
131.479
417.787
131.607
393.116
Totsl unrestrictod funds
S49.266
524.723
Reslrthd funds
84.174
Total funds
633.440
613.289
The accounts were approved and authorised for issue by the Vestry on 11 May 2026.
lain Th0￿￿On
Trnasurnr

5T COLUMBA'S-8Y-THE-CASTLE SCOTTISH EPISCOPAL CHURCH SCIO
10.
Not•• to the Financlal Statsfflents
Forth• Ymt •nded 30 Septsrnb•r 2026
ststulory Info￿￿￿0￿
The chanty is a registered ch8nty In ScolJaTh# and Is a Scothsh Chantable k)corpornted ckganlsati￿. The adJres$ of the
princpal office B 14 Johnston Terrace. Eoinburgh. EH12￿.
Accounting Polici08
The pnnupal accounting polioe5 adcpted. and key 50urc8s of estwnation ur￿ertaInty ￿ Ihe ptep3ratKsn of the
finanoal statements a￿ a$ fdlws.
Basls of •¢counting
The financial $tatements haNt been prepa￿ In accor￿ance Accounting Reporbry by Charities. Statement ol
Recommended Practic£ appl￿ble to thant￿ prepanng theii accounts In at¢ordance with the Fina￿al Reporting Standard
applicable in the UK and Rewblic of l¢eloAd Icharibes SORP FRS 1021 leffeth¥e 1 January 20191. ￿ Finanaal RewtsrvJ
Stsndard aOicable in the UK and Republic of Ireland IFRS 10213n£l the CNnpanies Act 2(X6.
St Colurnba'5 by Ih? ca5￿& meets Ihe defin￿Offi of a b￿fil enbty uThJer FRS 102. Assets 1kgbil￿88 8re In￿alty
recognised at hKstoric31 cost of traThsacl*)n value unkss olher*75e 5tzled In the reknnt acL￿￿nting prAiry nole.
Golng concern
The finanual ststernents have teen prepared on 8 9oing concern ba51s as the trustses believe that no matenal uncertainbas
exst The tiu$t8es have Considereé fv knel offvnds hebj the eJpBrled ofillcorne and expenditurefor 12 mtsnlhs from
Ihe date of authorBing t￿se finantsal strt￿nts aTrJ td*ve that the ¢h8trty will be 3bk to conbnue as a going con￿rn.
Donated •eTrYl¢es
In accordance with the Chanties SORP IFRS 1021 geTher￿ vdunteer tThe is not re¢4Wi5ed In Ihe financid statements.
Incom•
l inccrne Is ￿cogniSed once the Church ha5 entrfement to the Incfjme. there 1$ suffi¢Ent certainty cr re￿Ipt and so it (I
prOba￿e that the incorre will ￿ receNed. aNI Ihe arnount of inccrne receivab￿ can be measured oliabty.
C*wliL¥JS 8ndleg8Cig5
Congregational gNing Is accwnted for when re¢eNed. [￿atIon
garAes arxy similar Inetyne arE accounted for when S¢
Columba's teccffies enbued to the income and a rdiablE estirnate of ihe amtyjnt to be receNed can be rnade. Gift Akl tax
coverable is a¢¢ourrted IDr in Ihe peri¢>J in Ihe r￿ated &"ft donathx is recognis•J.
Ch8rit8ble 8¢tswto$
Income from Charitab￿ actiwt*$ Ind￿5 fvndr315ing. incorr* I￿¥￿￿ from tl* ￿tting ofthe rectory and other sundry inmme.
Olherlrnthrtg
Income from other tradin9 a¢bY￿eS indudes income r￿￿ed tr(wn the lettsng of Ihe thurch buiklry.
Investment5
Inlereston funds held oft dep05rt and di5trbullc￿S on irNeskn*rbts Ihe SEC Unit Trust Fund s indLhJed ￿on notification
ofthe inccrne pahl or payable.

ST COLUMÈA'S4Y-THE-CASTLE SCOThISH EPISCOPAL CHURCH SCIO
11.
Not•s to the Financial Ststements
For tho Y•ar •ndod 30 Septsmber 2025
Accounting Pollcl•s l¢ontynuedl
Ex￿n￿ltUr•
Liabilrties are rec¢9nised a5 eXpendrtU￿ as swn as there ￿ a OT con5twctive O￿l98t10n CL¥nmrtting the Churth to that
expenditure. It Is probai4e that setuement wdl be required. and the arnwnt ol the obligation can be rrea5ured rdiabty.
Expendrture Is accounted for on an acuuak basi$ when a Iwbihty Is Incurred. Expendrture IndLths any VAT whith cannot be
recovered and is reported as part Dlthe e¥pendrture to whth it retstes.
Raising fundE
Costs of faising fund8 incI￿je the IrNe5trnent management costs on Ihe In￿tr￿ertts hdd on the SEC Unit TnJ$t Fund.
Charif4wble 8clivili8s
Charrtable expenditure cornpnses those costs Incurr& by the chanty In the delNery of its xt￿1t￿ and servKes lor its
beneficianes. It Indude5 trK*thcosts Ihaican bealkjcated directyty$uth acbvths8TrJ those costs indirect Tra￿re ne¢essary
to support thern.
Govemance costs Ind￿ those incurred in the governaKe of Ihe ¢hanty and Tts 888ets and •e 888ouated wrth
consbtutional and statutory Wu1￿ments.
Fund accounting
Unre51ricted funds can be Lwd on alry aCt￿lty within the chartsbÈ ¢)i¥ecbve5 of the chanty.
Restricted fund5 can onty te used loi partjcular reslncted purposes wthin the otP¢ts of Ihe tharty. Restriclions ty￿e when
s￿￿Tled by the donor or when funds are r015ed for parbcular purk*)ses.
Further explanatson of the naiure and puw of each furwj L5 in Mte 19 10 the finanoal statements.
T•n91b￿ fixed a88ets and Il•preciation
Expendrture is caprtalised a5 a fixed assei where it represents either a new asset or an enhantyrwt to an existing 055eL
Depreoation Is provided at the followirMJ annual r*e5 and charged to Ihe appropnate ￿nd In order to wriie off eath asset over
its 8xpecteO useful lrfe k58 esbmated re51dual value.
Fixtures an¢ ffiings
4% to 20% 8travJht line
Heritsble prap•rty
Ihou9h owned by St Cc4umba'$, both the Churth ar￿ Rectc<ywere held In trustforthe cMgregatson by the Diocesan
Prwty Tnjstres because an unincow3ted oryaniSa￿On Ca￿r￿t hc*S tth and so were exduded from the ac¢ouMS. Fc4bwing
¢￿VersIon lo a SCIO. St Cclumba's ntrAf holds tsue lo bolh properries as noted in the af£ounts.
Heritsg•
SCIO owns Ihe church p￿rn￿￿e$ at 14 JOhn￿On TerTrce. Edinbur9h for whith there ￿ no defintyve fflarket value as rt was
purpose built In Ihe rnid 19h century. The FQtential benefft of obtsinirvj a valuabon for the church p￿MISeS to any user of the
accfjunts w0￿d notjustfy the cost given the st*colised Trature ol the bulding so it is rnt reco9ni$ed on the balance sheet.
Investments
Investrnents are InrtialNf recognised at Iheir tran5aclicn value and 5ubsequenty measured at their market Value as at the balance
sheet date using the dosing quoted rnalkel p￿￿ The 5t3ternent of finanaal a¢¢N￿e5 Indudes the net 9•ins and lo￿$ arising
on revaluation aNI dispos￿5 throughout penc#J.
Impainnent
Assets not rneasured at fair value ￿V￿ved for ary indication thal Ihe ass￿ rnay be impaired at each balan￿ $heet date. If
such indi¢abon exists. the recA)ve[ab￿ amount of the 3S5el, or the asset's cash gener8tirvJ unrt. Is estimated and compared to
the carrying amounl. Where the carrying omwnl eX￿ed$ rts recoverat4e amount. an irnpairment loss is recD9ni5ed ITh profit or
loss unless the asset is camed at a reW￿L￿d a￿K)unt where the vnpainHent bss ￿ a revaluatson decTea5e.

ST ¢OLUMBA'S4Y-THE4ASTLE SCOTTISH EPISCOPAL CHURCH SCIO
11
Noie8 to th¢ Fln•nci•l Ststements
For the Year•nd8d 30 Septsmber 2025
Accounting Policios Icontlnuedl
Debtors
Trade and ¢)ther debtors are ￿09n￿j atthe selllement ￿0￿nEdue afterany di5counl offered. Prepay￿nts are valued at the
8rnount prepa￿ net of any dI$￿Unts d￿.
Bank and cash
Cash at bank aThJ Cash in hand iNthde5 cash and short tem) hKJhty liquKI Investrnents wrth a short matunty of three rnonth5 or
le55 from the dale of ar4uL8￿on or opening of the deposrt or sirnilar a¢count.
Creditorn and provisions
Creditor5 and provisions a￿ recognised whefe the ¢hanty has a p￿sent oblKJatson resultsrvJ frcxn a past event that wll probab
result in the irnn5fer of fun£15 lo a thwd paty and the arn(￿nI due to setue the oblbjation can be me88ts￿d or e5tyrnated reliably.
Creditors provisions are nO￿alY ￿￿gn￿d al their seriiement *nount after allwng for any discounts due.
Taxation
The Cunpany ha5 Charilable Stat￿$ and rts activibes a￿ exernpt frrrn CO￿rat￿n lax. It $Lrtrer6 input VAT On sorrn of its
expenditure which rt is unable to recover.
2025
2024
Don•tion¥ & Logaci
Donations
Gift aid redaimed
66.509
68.927
16.055
General lunrestrthdl
80.640
84.982
Donations
Gift aid redamr￿￿
3.023
1.286
Don8tion$ to ￿$tr￿￿ed furt
3.023
1,285
Total donat'ons receivab
83.663
86.267
charItsb￿ a£lJ¥5tl•s
Fundrai$ing
Sundry incfxne
452
250
200
702
1,082
Othof trading acti¥itio•
Rental Inccffje
64.236
61,811
Inve•tm¢nt Inrom•
Bank interesi
Other inveslment inccme
374
10.382
159
10.263
10.756
10.422

ST COLUMBA'S￿y.THE4AsTLE SCOTTISH EPISCOPAL CHURCH SCIO
13.
Notes to the accounts
For th• Year ended 30 S*ptrmber 202S
202S
2024
Clergy & ministry costs
Rectorfs stipend and naDonal insuran
Pen5p)n conlnbution
Rectory counal tax and Insurance
Redory Maintenance
Rectory heat. light and telephone
Travel and Other expenses
7.292
1.619
1.661
12,980
39
8.112
32.413
71.033
4,223
9,316
375
1.123
31.703
58,483
Charitable *thlti
Worship expenses
Hrffie and overse8s donation5 (note 91
Quota to Diocese
Heal, light and iekphone
her grants and donations
Church adrninistrator fee
Church rnaintenan¢e costs
In$vran
Other
¢L￿pu¢er Serv￿ and *%b5ite
Children Iunderchurchl
Parish meaL8
Flower fijnd
lona payment
Depreciation
Resources loan balance
Governance costs Independent Examinerfs fee5
Governance costs. prÈviou5 Independent Exwnirer
Governance costs Legal re SCIO
4.517
1.&52
9,325
8.936
2.611
20,950
48,110
5.290
11,045
9,810
7.973
47.854
4.459
8.205
2.290
134
3,525
9.865
10,018
19,267
2.157
1.c￿)0
2.764
3.7PJ)
136.665
126.875
Charyed to General Fund fUn￿$￿tted)
Charged to tkvelopfrents & maintenan￿ IdesKJn¥t•YI
Charged to iestncted funds
125.002
4.248
7.415
121,767
5,108
Horne and ov¢rn••s donations
Bees for Development
Congo Chihy￿￿ Tntst
Feniks
Fnend5 of Katete
Garvald Edinburyh
Sarnarit8ns
The M15sion to Seafarers
We Play Together
250
250
250
250

ST COLUMBA'S4Y.THE<ASTLE SCOTllsH EPISGOPAL CHURCH SCIO
14.
Notss to the accounts
For the Y•ar •nded 30 S•pt•mbei 2028
10. Relatsd partles
The Vesty Is cOns*je￿ to t* the key man4errent personnd of the Church Except for the Redor. no n￿lber of the Vestry
received remuneration or r*mbutsemenl of expenses. other than r*mbur5ernent of purchases made on behaw of tke Church.
The Rector Is ex offiuo a member of the Vestry and a trustee. and receive5 remuneration. benefft$, and reirnbursemenl of
expenses in respea of seNos a5 a 5bFendiary clenc In line Scales deterynined by the General Synod of the Srxjttssh
Ep15copal Church.
2025
2024
unc¢￿d11￿)nal donabons frcfn re￿ted part
Trustees, expenses
Key management personnel remunerabon
13.963
9.550
8,911
43,446
The Vesty approved 8 payment of £1.585 to tNstee Bapty for making ganrents for the institubon ofY* Rector. This
payrnent was rnade at the no￿81 ccfflmertial rate.
11. Stsff costs
Gross stiFend8 8n*J nabonal Insur￿(*
Pension contnbutions
Church administrator fee
7.292
1,619
20.950
32.413
11.033
7.973
29,861
S1.419
No
Average nmber of ernF4oyees duriry the perKx
2025
2024
12. Speci•l collection•
During Ihe there were 412024 21 speod ¢ol*tt"ty)s
Ca5UedilF
Christan co1￿.0￿
Cty Missic
Laptop fund
785
28
1.090
720
95
13. Quots to dlor•••
Quota is paid by St ColLmba's to the thocese of Edin￿ryh to suppryl Ihe wr*k of the ￿'0￿se and ofthe ScottL5h Epi5ccpal
Church as a who￿.
14. Tangibl• fixed •M*ts
Heritable
property
Furniture &
equipment
Totsl
Cost
AI 30 Septemter 2024 la8 restsiedl
Additions
'sposals
12S.125
217.865
342.990
As at 30 Septhber 2025
125.125
217,865
342.990
Depreclatlon
At 30 September 2024
Charge for year
Wntten back on di8posal$
94,6n
9.865
94.673
9.865
As at 20 Septerrt*r 2025
104.538
104.$38
Net btyok value
As at 30 Septernber 2025
125,125
113.327
238,452
As ai 30 Septernber 2024 las reslated
125.125
123.192
248.317

ST COLUMBA'S4Y.THE-CASTLE SCOTllsH EPISCOPAL CHURCH SGIO
15.
Notes to the accounts
For the Yèar •ndtd 30 Septem￿r 2025
15. H•ril49• u¥ot
The Church premise5 at 14 Jthnston Terwe, Edinburgh was in the mi&19 ¢enNJry. li is not pra¢tral to a5tertain
a vJue for the Churth thich integral io the wor8￿P and olher aCtNI￿$ of the SCIO and so is accounted for a5 a heTrtag8
asset.
De¥•lor*nent &
Maintsnanco
Genernl
Totsl
16. Inv￿lments
Market value
Acquisition
Unre8lK5ed gainlllos51
22.208
267.993
2￿1.201
30.000
29.162
4.493
24.669
56.701
292.862
349.363
Book cost
42.lJ46
133.150
175,196
2025
2024
17. Debtorn
Fees rec*vab
Ocnations and grants r￿l¥ab
Other debtors
5.353
3.527
6.088
3.052
12,311
17.350
14.968
32.713
1& Crodltor8 du¢ *lthln one
Trade creditor5
A¢cwaLs
Other creditor5
PAYE and NIC
Deferred Income Inote 191
8.099
7.013
12.597
9.280
1.800
449
610
17,322
23,9C
19. Def•wr•d incorn•
Brought fO￿ard
Recognised In the year
Deferred In the year
924
19241
Camed forward

ST COLuMeA'S4Y.THE<ASTLE SCOTnsH EPISCOPAL CHURCH SCIO
Not•• io the accounts
Forthe Year •nded 30 S*ptemb•r 2025
20. Ststern•nt of fund•
Cu￿&￿1 Year
Asat
Incoming
30 Sept Rmourc
2024
Re8our¢•s
Expended
Fund
Tr•nsl•r4
Gain
ILos8••1
30 Sepi
2026
Unrestvicted fund
General fund
131.f4)7
156.334
1156.7051
14.2501
4.493
131.479
Deii9natsd Funds
DevelO￿nI &
Maintenance fund
Property fund
267.991
125.125
14.2481
4.2XI
24.669
292,662
125,125
Tolal unrestrK18d
524.723
156.334
1160.953
29.1S2
549,266
Restrlcted fvnd•
Caslledrfr
Chnstian A
Crty Missi
Heating project
Laptop fund
Mushroom Trust
Recto￿5 tlscretionary fu￿1
16011
1281
11.ogY)I
14.6701
16261
28
20
20
83.595
720
281
281
14001
Total restricted fvnds
3.023
17.4151
84.174
Total Funds
613,289
159.357
1168.3681
29,162
633.440
Fbvious Year
(as rnstat6d3
Asat
Incoming Resour¢es
30 Sept Ro¥ouYcu ExpÈnd•d
2023
Fund
rrnnsfvrs
Gain
Asat
30 S8pt
2024
Unre¥tricted fund
General fur
107.514
150,6Y
1179.1271
39.705
12.861
131.FK17
Dtslgnated Fund•
Development &
Maintenance fund
Property funrl
264.894
125.125
7.643
139.9811
35.435
267,931
125.125
Totsl unrastricted fvnd$
497.533
158.297
1179.1271
12761
48,296
524.723
Restricted fun
Christian Ajd
Cty Mission
Heating project
Mushrocrn Twst
¢￿gan fund
Rethorfs Dk%cretionary bJTrJ
95
79)
1951
17901
14.6701
20
92.935
281
20
88.265
281
12761
I4(￿}
276
400
Totsi restricted fijnds
93.236
1.285
16.2311
276
88,566
Total Funds
s￿.769
159.582
118S,3581
48.
613,289

ST CQLUMBA'S-BY-THE-CASTLE scornsH EPISCOPAL CHURCH SCIO
17.
Ntste• to the accounts
For the Year endèd 30 Septembtr 2025
20. St*temènt Of lund¥ Iconlinu¢dl
The General Fund ¢￿pr￿e$ of Inctyme rewved for the objects ofthe chuTth wthujt further 5Feufied purpose.
Designated fund5 aTe unrestnlled fund5 set a51de by the directors for partulaf wrp)ses of the charty".
- The Oevelopment & Maintenance fund represents Un￿S1n¢#ed lunds whth have teen earmarked by the Vesty for p8rticul8r
purposes. The lurxj is a reserve for future rnaior bJikJing requirerrents. 11 Is Ihe Church's policy for apprO￿rnatelY 7.5% of
givings. exdudiryj gift aid Tecovered to ￿ Iransferre(I from the Gen*al to the C￿e1c￿ent & Maintenance FuThd.
The Pro￿rtY fund rep￿sents the histonc ¢05101 Ihe Rectory.
R85tricted fur%ts have been ￿Ved to fund $￿fiC pr(tye(ts."
- The Cast￿off fund represents donabons reca¥ed for g11ts lo Ihe resthnts of Caslledrfr.
- The Christian fund represents donabons re￿IVed for Chrstian ￿d.
- The City Misson lund rd3t85 to dMations recwved 8￿ficallY for Edinl￿ryh Cty Mission's aFpe21 for Chri81rnas hampers for
refvgee5.
- The Heating ProJ"ect fvnd relates to Ihe underfoor hÈatiThJ Maintenan￿ and the retso)rab"on of Ihe Churth.
The Laptop Project fund relates to donatons r￿Ved to SUFPOrt an mm￿rant
- The Mushroom TNst fvnd rdates to Ihe thJr¢h garden m•rrtenance and the upgrade to becryne a'qurf spa¢e forvi5itU5 and
passers-by.
The Organ Fund relate5 to ongoing fijndraigng for a large repair to the churc* organ currenlty in pr¢>Jress. The defial N Ihe
fund will be met by conbnued fundraising. and the deficit has been funded by general fuTrJs.
- The Rector's Discretonary lund represents a dtsnation fe¢eNed ￿ enable 3 donation thosen by the Rector.

ST COLUM8A'S-8Y-THE£ASTLE SCOTnsH EPISCOPAL CHURCH SCIO
1&
Notss to the accounts
For the Year•nd•d 30 S•ptemb•r X12S
21. Anaty¥is of n•t ass•ts b•l**en funds
Curr8nt Y8ar
Genernl D¢sign¥t•d R•Btiicted
Fund
Funds
Funds
Totsl
F￿ed￿$s￿l8
Tangible assets
Investment5
29.732
56.701
125.125
292.e62
83.595
238,452
349,363
CunBnl assets
Debtors and prepayments
Cash at bonk and in hand
14,968
47.41Y)
14.%8
47.979
579
CunBllt habilths
Creditors and accruaL8
117.3221
117.3221
Net assets
131,479
417.787
84,174
633.440
prev￿￿6 Y&8r{8s rn$tsted)
General Designat¢d R•strictsd
Fund
Funds
Fund•
Totsl
Fixed ass815
Tangible a55ets
In￿tInents
34.927
22.210
125.125
267.991
88.265
248,317
290.201
Cunvnl assets
Debtor8 and prepaymefits
Cash at bank and In hand
32.713
65.663
32.713
301
Current h'8bih'fr8S
Creditors and accruals
123.9AI
123,gAI
Ne¢ assets
131.607
393,116
613.289
22. Prior Year Adjusknents
During the year rt was IdEnt￿ed Ihat Ihe balan￿ on the Heatsng Fund was ovwststed as deyeciatson ors the heating
system had been charged Ins*ad lo the Un￿Stncted General Fund In addrtion the Reuory wa5 origin311y purchased by St
Columba's the cost had not been IndLK*ed In the accounts on Ihe baws Ihat the title was he* in trust for congregation by
the DIO￿an Propety Trusie*s. AccordiTrJty the afXOUrt$ have teen re5ts1ed as folkms.
st•ted
Orlgin•l
General fvnd balance at 30 Septernber 2023
General fijnd balance at 30 Septernber 2024
Property fund balance at 30 Sepiernber 2023
Property fund balance at 30 Sepiember 2024
Healing fund balance at 30 Sep¢ethr 2023
Heatsng fund balance at 30 Septentrr 2024
Tangible assets held by General Fund at 30 September 2024
Tangible assets held by PropErty Fund at 30 Sept￿ber 2024
Tangible assets held by Hentage Fund at 30 September 2024
107,514
131,607
125,125
125,125
92,935
88,265
34.927
125,125
88.265
89,225
113.318
111,224
106,554
16,638
106.554