EDINBURGH BARCLAY VIEWFORTH CHURCH OF SCOTLAND

Accrued (SORP Compliant) Accounts for Year Ending 31 December 2020

Congregation No: 010010 Scottish Charity No: SC014757 CONTENTS Page No. 3 – 8 Trustees’ Annual Report 9 Report of the Independent Examiner 10 Statement of Financial Activities 11 Balance Sheet 12 – 13 Accounting Policies 14 – 21 Notes to Accounts 22 Appendix

2 Edinburgh Barclay Viewforth Church of Scotland Trustees’ Report Year ended 31 December 2020 The trustees present their annual report and financial statements of the charity for the year end- ed 31 December 2020. The financial statements have been prepared in accordance with the accounting policies set out in the accounts and comply with the General Assembly Regulations for Congregational Finance, 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 ac- counts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - Charities SORP (FRS 102). Objectives and Activities . The congregation's objectives are summed up in our mission statement …making known God's love in Jesus Christ…, which we work towards through ministry and mission. At the beginning of 2020 we were looking forward to welcoming our new minister , moving from Prestwick, following a unanimous election after he preached as sole nominee on 23 February. Then the COVID lockdown was imposed, and this had a huge impact on the life of the congregation, as it has had on the lives of members and the community of which we are part. Sunday services are a key method of developing a greater and deeper understanding of God’s love and encouraging spiritual growth. We were able to continue this part of our church life on- line. The ministry team, and a number of congregational members with IT expertise, worked to provide a weekly recorded internet morning service. Various platforms were tried before settling with Church Online, which allows interactive chat during the service and private prayer rooms. Catch up is available on our YouTube channel and, for those without online access, a phone version of the services, using Twilio, is provided. In the late summer, when physical gatherings were again permitted, we continued the recorded morning service but with ‘in person’ worship on Sunday afternoons. The timing and format of that did not prove popular, but when we moved to a live online broadcast of an in-person 11 am service that was well received - both in numbers in the Sanctuary and watching online. We were able to continue this through to our Christmas Day service, shortly after which restrictions meant we moved back to worshipping online only. As a congregation with many families and children, maintaining contact with youngsters and parents during lockdown was a priority. An early morning online service, aimed at this group, was launched and led by our Children and Families Development Worker, , and involving the Sunday Club Leaders. There were also kids’ Zoom meetings and online crafts and activity resources available. Zoom was also used for a weekly Sunday evening Prayer meeting led by , our Pastoral Associate. Pastoral care continued, working under distancing guidelines, and the Pastoral Assistants pro- vided vital, and much-welcomed, practical support and contact for those housebound and feel- ing the isolation of lockdown.

3 Edinburgh Barclay Viewforth Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2020 Objectives and Activities (cont.) Many of our Missional Communities (MCs) and groups were able to adapt to an online presence - our Creative MC met for ‘virtual’ Craft and Chatter, producing knitted rainbows, poppies and Christmas angels for the church railings. Connect Plus was able to continue to serve those with special needs by meeting online, and the Afternoon Fellowship Group and weekly Bible Study, as well as Housegroups, discovered the benefits of Zoom. The Tollcross Community Pastors (TCP) MC was able to maintain contact with local shopkeepers and provide support through a very diffi- cult time for the business community. Achievements and Performance The most significant success this year has been our ability to continue to offer worship and a broad range of activities online, serving all ages. Numbers at Sunday worship have been encour- aging, with 150 households typically joining the 11am service, between Church Online and You- Tube, considerably more than would have been present in the Sanctuary previously. We know that we have been joined by viewers from around the UK and overseas, and one aspect of this is the anonymity allowed in online worship. The Church Online platform offers a chance to interact with these new worshippers and in early 2021 we will run an online Alpha Course, offering anoth- er way for them to engage with faith. A longer term project has been to revamp lighting in the Church Sanctuary, and the purchase of equipment this year to allow live-streaming will be integrated with items being purchased later as part of that project. After an online induction in April of our new Minister, he was finally able to move into the Manse with his wife Linda at the end of July. We have yet to be able to properly welcome and and, indeed, to thank and , for their work as Interim Moder- ator and Locum respectively, in the way we would like. With arrival we have been able to move some key issues forward, in particular embarking on a project called ‘Growing Young’. Over the next year this will involve us working alongside more that 40 other Scottish congregations and US-based Fuller Youth Institute, looking at how we become more effective engaging with teens and those in their 20s. We were able to ordain seven new elders in December in a service in the Sanctuary, and we have begun discussions with three other local parishes to develop a strategy for the Presbytery Plan, dealing with effective collaboration as church in mission and ministry to our area. A particular strength and achievement has been how many people have been involved in the work allowing Barclay Viewforth to operate effectively during the pandemic; those coordinating all the fabric work to ready the Manse for our new minister, the expertise generously provided allow- ing us to deliver IT requirements, the team coordinating COVID-safe arrangements and cleaning in church and halls, the Treasurer contacting those who previously gave by physical ‘offering en- velopes’, the Ministry Team learning new skills, and those who have taken part in time-limited projects like the early-lockdown ‘Thought for the Day’ and the elders’ online ‘Advent Calendar’. Finally, and by no means least, we have to thank those who have looked out for other members with calls, e-mails, cards and support and contact in many, many other ways. Taking forward these projects, and bringing our learning and strengths into the post-COVID world, is a key challenge for the next year.

4 Edinburgh Barclay Viewforth Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2020 Financial Review The principal source of income was Voluntary Income of which offerings and the associated Gift Aid formed the major part. Encouragingly there was only a 3.5% decrease in General Fund of- ferings compared with 2019 despite the Covid-19 Pandemic meaning we were not able to meet physically for worship for much of the year. The decrease was almost entirely due to there being no open offerings after 15 March 2020, the last Sunday on which there was a normal church service. Gift Aided offerings increased by 3.1% which was due to a number of contributors in- creasing their giving as well as there being a few new regular contributors. Standing orders and giving by GAYE accounted for 91% of the offerings. Gift aided offerings and those given through GAYE and charity organisations totalled 95% of all offerings.There was a 10.8% increase in the Annual Thank Offering compared with 2019. Through online giving £148.38 was received. The halls, for a substantial part of 2020, were unoccupied due to the Covid-19 restrictions and there was a resultant 57% decrease in income from use of premises. During the year £10,000 was transferred to the General Fund from the Reserve/Development Fund. An unrestricted bequest of £20,000 was received from the estate of the late Miss May Smith. Due to the building being closed for eight months of the year, there was reduced expenditure in a number of areas, but it did not match the drop in income and the resultant deficit in the Gen- eral Fund based on normal sources of income was £46,200. During the year there were significant calls made on the Fabric Fund which were £18,768.00 for work required following the Quinquennial report and £31,254 required to refurbish the Manse for our new minister. A repair costing £6,840 was made to the organ which was paid for from the Organ Fund. All of our employees were able to continue working during 2020. Support from the government Coronavirus Job Retention Scheme was not required. Investment Policy and Performance The primary purpose of the investments is to provide income to the various funds and, apart from the General fund, is the principal or only source of regular income. The investment income of the Restricted Funds resource the charitable purposes of these funds as described in Note 15. The principal use of the Reserve/Development fund is to provide income for the continued employment of two part-time members of staff, the Pastoral Associate and the Children and Family Development Worker and 84% of this income was used in this way in 2020. Fabric Fund investments provide income towards the cost of the less routine items of maintenance which arise. The performance of the investments held was satisfactory in relation to the market. Risk Management Difficulty appointing key office bearers, given the substantial time commitment needed, is a risk to the future development of the congregation. We are considering how best to implement succession planning and in particular will be aiming to divide the Treasurer's role into smaller constituent parts which may be shared.

5 Edinburgh Barclay Viewforth Church of Scotland Trustees’ Report (cont.) Year ended 31 December 2020 Risk Management (cont.) Without an increase in regular giving our commitment to mission would have to be curtailed. The Finance Group and Session actively monitor the congregation's financial position. We regularly encourage members of the congregation to review their financial giving as well as how they can most effectively use time and talents. We intend to use the findings of the Session Strategy group formed in 2019, whose work has been temporarily interrupted due to Covid-19, to form the basis of a stewardship campaign covering the use of time and talents, as well as seeking to encourage financial giving. The trustees have a duty to ensure that appropriate controls are in place to provide reasonable assurance against error and fraud. Key controls are as follows: • a requirement for dual authorisation for cheque and bank transfer payments and with- drawals. • at least two individuals involved in the counting and recording of collections. • financial summaries are made available to Elders prior to each Session meeting, and Session authorisation and approval procedures are in place for financial or strategic deci- sions. • appropriate liability and asset insurance policies are also in place. Reserves Policy The Trustees’ policy regarding reserves is at present dictated as stated in Note 15. At the year end the Church held unrestricted funds of £2,545,700 (2019: £2,602,020). A break- down of the fund balances can be found in Note 15 where the purposes of the Designated and Restricted Funds are also given. Those funds with reserves held mainly in investments rely on the income to meet their expendi- ture. In the case of the Reserve/Development Fund the funding of two part-time posts, a Pastoral Associate and a Children and Families Development Worker, is dependent on investment in- come. A Strategy Group was formed in 2019 to review the future missional direction of the church which will include consideration of possible uses of Designated funds. Unfortunately it was not possible for this Group to progress matters in 2020 due to the Covid-19 Pandemic. The inten- tion is to retain sufficient reserves to provide funding income for the two staff posts mentioned. The church also held £80,263 (2019: £84,951) of restricted funds which have been provided for the purposes specified in Note 15.

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Edinburgh Barclay Viewforth Church of Scotland Statement of Financial Activities Year ended 31 December 2020 Unrestricted Restricted Unrestricted Restricted

Note Funds Funds Total Funds Funds Total 2020 2020 2020 2019 2019 2019 £ £ £ £ £ £ Income from: Donations and legacies 1 138,822 188 139,010 124,123 22,403 146,526 Charitable activities 2 5,754 1,140 6,894 1,273 388 1,661 Other trading activities 3 36,059 — 36,059 68,155 — 68,155 Investment income 4 53,818 1,513 55,331 63,115 1,730 64,845 Other 5 11,291 — 11,291 — — — Total Income 245,744 2,841 248,585 256,666 24,521 281,187

Expenditure on: 6 Raising funds — — — 20 — 20 Charitable activities 319,010 7,487 326,497 251,544 2,778 254,322 Other Expenditure — — — — — — Total Expenditure 319,010 7,487 326,497 251,564 2,778 254,342

Net income/(expenditure) before gains ( 73,266) ( 4,646) ( 77,912) 5,102 21,743 26,845 and losses on investments Net gains/(losses) on investments ( 63,317) ( 42) ( 63,359) 148,853 2,188 151,041

Net movement in funds ( 136,583) ( 4,688) ( 141,271) 153,955 23,931 177,886

Reconciliation of funds: Total funds brought forward 2,602,020 84,951 2,686,971 2,448,065 61,020 2,509,085

Total funds carried forward 2,465,437 80,263 2,545,700 2,602,020 84,951 2,686,971

The church has no recognised gains or losses other than the results for the year as set out above. All of the activities of the church are classed as continuing. The notes on pages 14 to 21 form part of the financial statements

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Edinburgh Barclay Viewforth Church of Scotland Year ended 31 December 2020 Accounting Policies The principal accounting policies, which have been applied consistently in the current and pre- ceding year in dealing with items which are considered material to the accounts, are set out be- low. Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ire- land (FRS102) issued on 16 July 2014 and including the early adoption of the amendments to the standard issued on 2 February 2017 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended). 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 de- clared 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 pur- pose only and does not legally restrict the trustees’ discretion to apply the fund. Incoming resources Income is recognised when the charity has entitlement to the funds, any performance condi- tions attached to the item(s) of income have been met, it is probable that the income will be re- ceived and the amount can be measured reliably. Resources expended Expenditure is recognised on an accruals basis as the liability is incurred.

12 Edinburgh Barclay Viewforth Church of Scotland Year ended 31December 2020 Accounting Policies (cont) Donated services and Facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that econom- ic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the gen- eral volunteer time of congregation members is not recognised. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt. Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank Fixed Assets Heritable properties, consisting of the Barclay Viewforth Church, the Halls, the Church Officer's House, the Manse at 113, Meadowspot all in Edinburgh, are held by the Minister, Session Clerk, and the Treasurer as trustees on behalf of the Congregation of Barclay Viewforth Church. No valuation has been obtained for the property at 113 Meadowspot which is recorded at cost. Barclay Viewforth Church, the Halls and Church Officer's House are all one building. The Trustees have not obtained a valuation for this property and it is recorded at nil value. Land and buildings owned by the church for the purpose of earning rental and/or capital appre- ciation are classified as investment properties. Investment properties are measured initially at cost and subsequently at fair value at the reporting date. Expenditure incurred on the repair and maintenance of these assets is charged as expenditure in the statement of financial activities in the period in which the liability arises. Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. Taxation Edinburgh Barclay Viewforth Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

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Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.) Unrestricted Restricted Unrestricted Restricted Funds Funds Total Funds Funds Total 2020 2020 2020 2019 2019 2019 6 Analysis of Expenditure £ £ £ £ £ £ Raising Funds Offering envelopes — — — 20 — 20 — — — 20 — 20 Charitable Activities Ministries and Mission Allocation 121,589 — 121,589 119,284 — 119,284 Presbytery Dues 4,049 — 4,049 4,074 — 4,074 Minister's Expenses 5,700 — 5,700 1,784 — 1,784 Part-time Children & Families Development Worker 14,396 — 14,396 14,261 — 14,261 Part-time Pastoral Associate 15,374 — 15,374 15,108 — 15,108 Pulpit Supply — — — 807 — 807 Other Salary Costs 20,927 — 20,927 21,132 — 21,132 Fabric Repairs & Maintenance 77,528 — 77,528 13,247 — 13,247 Council Tax (Manse & Church House) 4,804 — 4,804 2,822 — 2,822 Water Rates 2,162 — 2,162 1,566 — 1,566 Other Building Costs 31,077 — 31,077 35,406 — 35,406 Church Office Expenses 3,116 — 3,116 3,879 — 3,879 Organ, Pianos & Music 1,749 6,840 8,589 2,942 — 2,942 Equipment 4,298 — 4,298 5,096 85 5,181 Outreach/Training/ Publicity/Pastoral Care 5,047 647 5,694 7,607 2,693 10,300 Lighting Upgrade Project 6,520 — 6,520 — — — Other Expenses 674 — 674 2,529 — 2,529 319,010 7,487 326,497 251,544 2,778 254,322

Total 319,010 7,487 326,497 251,564 2,778 254,342

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Support costs therefore relate wholly to that activity and have not been separately identified. Costs of charitable activities include governance costs, the Independent Examiner's fee of £360 (2019: £350).

15 Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.) 2020 2019 £ £ 7 Staff costs and numbers Salaries and wages 49,293 49,029 Employer's Pension Contributions 902 987 Payroll Expenses 501 485 Total 50,696 50,501 The charity operates a contribution scheme for the private pensions of some members of staff. The Charity’s contribution is 3% of salary, paid direct to the pension provider. The pension cost charge payable by the charity to the scheme has been charged to the income and expenditure account and amounted to £902 (2019: £987). No contributions were outstanding at the year end (2019: £nil) The average number of employees during the year, calculated on the basis of a head count, was as follows: 2020 2019 Number Number Part-time Children & Family Development Worker 1 1 Part-time Pastoral Associate 1 1 Administration 1 1 Music staff - from September 2020 number of Music staff was 1 * 2 2 Premises maintenance 1 1 6 6 * Sadly Mr Robertson, who had been choir master and one of the organists at Barclay Viewforth for 11 years and Music Group leader at Viewforth for 15 years pre-union, died on 21 September 2020. No employee had employee benefits in excess of £60,000 (2019: £nil).

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £28,137 and the maximum stipend in 5th and subsequent years £34,577. 8 Trustee Remuneration and Related Party Transactions The Manse Council Tax of £2,507 was paid on behalf of , Minister and member of Session, from 29 April 2020 (2019: £715 was paid on behalf of the , Minister and member of Session, from 1 January to 16 May 2019 when he demitted the post of Minister. The received £5,460 in expenses (2019 received £920.) The Church House Council Tax of £2,298 (2019: £2,215) was paid on behalf of , Church Officer and member of Session, who received £1,781 (2018: £1,751) in salary. , wife who is also a member of the Kirk session, for providing her services as Part-time Pastoral Associate received £14,464 (2019: £14,579) and £52 (2019 £313) in travelling expenses. No other trustee received reimbursement of expenses during the year. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. During the year a total of £48,462 (2019: £34,516) was donated to the congregation by the Elders, the trustees.

16 Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.)

9 Tangible Fixed Assets

Buildings Total Cost and Net Book Value £ £ Represented at 31 December 2019 495,000 495,000 At 31 December 2020 495,000 495,000

10 Investments 2020 2019 £ £ Market value at 31 December 2019 & 2018 1,622,864 1,471,823 Unrealised net gain/(loss) on investments (63,359) 151,041 Market value at 31 December 2020 & 2019 1,559,505 1,622,864

Investments at cost 1,107,400 1,107,400

The following investments are held:

Value at 31 December No. of Units Cost 2020 £ £ C of S Investors Trust Growth Fund 129,173 402,830 693,659 C of S Investors Trust Income Fund 50,563 516,839 642,656 M&G Charifund Income Units 16,261 187,731 223,190

The values of investments held by each of the funds listed in Note 15 were as follows: Value at 31 Value at 31 December December 2020 2019 £ £ Benevolent Fund 21,036 20,981 Flower Fund 2,309 2,611 Jas. Hamiliton SU Camp Fund 12,392 12,188 Fabric Fund 106,279 117,037 Reserve/Development Fund 1,107,813 1,143,177 Sunday School/Holiday Club 2,373 2,466 General Fund 307,303 324,404

17 Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.)

11 Debtors 2020 2019 £ £ Gift Aid Tax Refund Due 8,571 8,788 Other 2,389 4,396 10,960 13,184

12 Creditors Amounts falling due in less than one year: 2020 2019 £ £ Accruals 2,878 4,115 2,878 4,115

13 Analysis of Net Assets Among Funds

General Designated Restricted Total £ £ £ £ Fixed Assets — 495,000 — 495,000 Investments 307,303 1,216,465 35,737 1,559,505 Net Current Assets 43,443 403,226 44,526 491,195 Net assets at 31 Dec 2020 350,746 2,114,691 80,263 2,545,700

General Designated Restricted Total £ £ £ £ Fixed Assets — 495,000 — 495,000 Investments 324,404 1,262,681 35,779 1,622,864 Net Current Assets 57,448 462,487 49,172 569,107 Net assets at 31 Dec 2019 381,852 2,220,168 84,951 2,686,971

14 Volunteers In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

18 Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.)

15 Movements in Funds At 1 Jan Incoming Outgoing Unrealised At 31 Dec 2020 Resources Resources Transfers Gain/(Loss) 2020 £ £ £ £ £ £ Restricted funds Benevolent Fund 21,404 719 ( 491) — 55 21,687 Flower Fund 3,366 149 ( 24) — ( 301) 3,190 Organ Refurbishment 38,700 1,460 ( 6,840) 33,320 Fund Jas Hamilton SU 14,281 464 ( 132) 204 14,817 Camp Fund Minister's Special 7,200 49 7,249 Purposes Fund 84,951 2,841 ( 7,487) — ( 42) 80,263 Unrestricted funds Designated Fabric 491,617 21,533 ( 75,360) ( 10,758) 427,032 Fund Designated Reserve/Development 1,228,002 36,893 ( 32,119) ( 10,000) ( 35,364) 1,187,412 Fund Manse/Property 495,000 495,000 Capital Fund Designated Sunday 4,874 59 ( 468) 200 ( 93) 4,572 School/Holiday Club Designated Emerging 675 675 Church Project Fund General Fund 381,852 187,259 ( 211,063) 9,800 ( 17,102) 350,746 2,602,020 245,744 ( 319,010) ( 63,317) 2,465,437

Total funds 2,686,971 248,585 ( 326,497) — ( 63,359) 2,545,700

19 Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.) 15 Movements in Funds (cont.)

At 1 Jan Incoming Outgoing Unrealised At 31 Dec 2019 Resources Resources Transfers Gain/(Loss) 2019 £ £ £ £ £ £ Restricted funds Benevolent Fund 19,987 950 ( 849) 1,316 21,404 Flower Fund 3,077 390 ( 446) 345 3,366 Organ Refurbishment — — — Fund 16,074 22,626 38,700 Jas Hamilton SU ( 425) — 527 Camp Fund 13,690 489 14,281 Minister's Special ( 1,058) — — Purposes Fund 8,192 66 7,200 61,020 24,521 ( 2,778) — 2,188 84,951 Unrestricted funds Designated Fabric 477,515 9,668 ( 3,692) ( 3,930) 12,056 491,617 Fund Designated Reserve/Development 1,126,303 43,993 ( 32,425) ( 15,000) 105,131 1,228,002 Fund Manse/Property 495,000 — — 495,000 Capital Fund Designated Sunday 3,853 825 ( 495) 291 4,874 School/Holiday Club 400 Designated Emerging 675 — 675 Church Project Fund General Fund 344,719 202,180 ( 214,952) 18,530 31,375 381,852 2,448,065 256,666 ( 251,564) 148,853 2,602,020

Total funds 2,509,085 281,187 ( 254,342) — 151,041 2,686,971

20 Edinburgh Barclay Viewforth Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2020 (cont.) 15 Movements in Funds (cont.) Purposes of Restricted Funds Benevolent Fund: This is for the support of needy members or parishioners and also of those without connection to the church who come seeking help. Flower Fund: This is a fund to provide flowers which are for the decoration of the sanctuary during services of worship and then for distribution to ill, bereaved, housebound members or members celebrating an event/birthday. Income is made up of money donated for the sole purpose of purchasing flowers and dividends from investment of money left for that purpose. Organ Refurbishment Fund: The basis of this was a portion of a legacy which was to be used for the refurbishment of the pipe organ in the Barclay Viewforth Church building. The fund is being increased by donations, retiring offerings and occasional fund raising. This fund is not for the regular general maintenance of the organ which is provided from the General Fund. Jas. Hamilton SU Camp Fund: This fund was established in memory of James Hamilton, a former minister, from donations given for the purpose of setting up a fund, the income of which would provide grants towards the fees of children attending SU camps. Used for members' children but also used to help other children to attend when no requirement for children of members Minister's Special Purposes Fund: The money deposited in this fund is from donations which the donors have stipulated are to be used for purposes at the discretion of the Minister. Purposes of Designated Funds Fabric: The A listed building is 156 years old and is structurally very complex, particularly the roof, and has a substantial number of leaded stained glass windows, which because of their age, may require additional maintenance. It is therefore necessary to maintain funds for its upkeep. This is the fund from which most of the proposed major improvements to the Sanctuary lighting and further adaptations to live streaming of services will be funded. Reserve/Development Fund: In 2020 84% of the investment income was used for the salaries of the part-time Pastoral Associate and part-time Children and Family Development Worker. In 2021 this fund will continue to pay the costs of these employees. In 2020 some of the income was used to provide laptops for two staff roles. Manse/Property Capital Fund: This fund represents the value at cost of the Manse owned by Barclay Viewforth. Sunday School: This provides the resources for the Kingdom Kids (Sunday School) which meet on a Sunday during the morning service. The fund also resources any outreach specific to children which may be undertaken. Emerging Church Project Fund: This is available to resource innovative missional projects which may arise from time to time. In 2020 there was no call on this fund. 16 Collections for Third Parties 2020 2019 £ £ Christian Aid 80 609 Poppyscotland Appeal – Retiring Offering Remembrance Sunday — 221 Golden Jubilee Hospital Garden Project 165 — Toilet Twinning 129 — Bruntsfield Evangelical Church - Basics Bank 545 — Blythswood Care 25 — Bethany Christian Trust 25 208 Hillcrest Futures — 208 969 1,246 21 APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

2020 2019 CAPITAL ACCOUNT £ £

Credit Balances held at 31 December at cost 2,460 2,460

Market Value of Balances at 31 December 3,143 3,175

REVENUE ACCOUNT

Credit Balance at 31 December 7,563 7,417

22