Stewardship and Finance department

Who we are

Our team comprises qualified and part qualified accountants, experienced support staff and our stewardship consultants.

What we do

We provide advice to congregations and accounting services to the Church's councils and committees and its statutory corporations - General Trustees, Investors Trust, Church of Scotland Trust – and to the Pension Trustees. Our main activities are:

  • Teaching and promoting Christian stewardship throughout the Church
  • Planning and delivering stewardship programmes in congregations
  • Maintaining the Ministries and Mission requirement system and collecting contributions from congregations
  • Providing training and advice on financial, governance and accounting matters to congregational treasurers
  • Providing business support, management accounting and budgeting services to the councils, committees, statutory corporations and pension trustees
  • Providing centralised banking, purchase ledger and sales ledger to the councils, committees, statutory corporations and pension trustees
  • Payroll processing for the Ministries and World Mission councils, Central Services Committee and the pension schemes
  • Preparing statutory annual accounts for the Unincorporated Entities, statutory corporations and pension schemes
  • Processing staff, committee and ministers' expenses and making grant payments in the UK and overseas
  • Receiving and discharging legacies donations and trusts and recording and administering restricted funds
  • Making VAT and other tax returns and tax recoveries for the councils, statutory corporations and pension trustees
  • Maintaining financial controls to safeguard the Church's financial assets.

Our work

You can find out more about Stewardship programmes for congregations, how to give to the Church, and how the money received is allocated to carry out the Church's work.

The department also produces information and guidance for treasurers and congregations, which includes advice on preparation of accounts, and guidance for completion of OSCR returns.


Senior Staff

The senior staff based at the Church Offices in Edinburgh are:

Finance Managers

  • Congregational Finance: Lisa Erskine - Tel: 0131 225 5722 (ext no: 2421)
  • General Trustees: Alex Semple – Tel: 0131 225 5722 (ext no: 2215)
  • Ministries: Elaine MacAdie - Tel: 0131 225 5722 (ext no: 2267)
  • Mission and Discipleship: Leanne Thompson -Tel: 0131 225 5722 (ext no: 2412)

Secretary of Investors Trust: Tel: 0131 225 5722 (ext no: 2252)

Pensions Accountant: Simon Bree - Tel: 0131 225 5722 (ext no: 2350)


Stewardship consultants provide advice for congregations covering different parts of Scotland.

General inquiries can be sent to

Contact for more information

All enquiries