The Church of Scotland Eccles and Leltholm Parish Church Receipts and Payments Accounts for the year ended 31st December 2024 Conor8gation No: 050343 Charity No: SC000031
Reference and Admlnlstrative Informatlon Charity Name: Ecdes and Lèitholm Parish Church Charlty Registration Number.. SC000031 Congregation Reference No: 050343 Contact Address., 'Fieldhouse' Birgham, Coldstream. TD124NE Minister Ilnterim Moderator) Trustees Bankers Bank Of Scotland 819 The Square Kelso TD5 7HG Independent Examiner Rennie Welch Academy House Shedden Park Road Kelso TD5 7AL
Eccles and Leitholm Parish Church Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governlng Document The Church is administered in accordance with the terms of the Deed of Constitution (or Deed of Constitution (Unitary Form)). Re¢ruitment and Appolntment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the ¢hur¢h and are chosen from those members of the church who are considered to have the appropriale gifts and skills. The minister, who is a member of the Kirk Session. is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of Ihe congregation are invited to nominate individuals who are believed to have the skills and commitment to ¢ontribvte to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Slated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organlsatlonal Structure The Kirk Session which meets 4 times a year is responsible for spiritual affairs Within the Church. A Pastoral Tearn assists the Minister. The Kirk Session are responsible for all matters concerning the Church. Objectives and Activitios The Church of Scolland Trinilarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a nalional Church, it a¢knowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in variou5 ecurrknical bodies in Scotland and beyond. After the retiral 0fn 9th April 2023 was appointed as Interim Moderator. Although regular services at Eccles Church have ceased, the church still remains open and fit for purpose for weddings. funerals and the Occasional special seNice. Services at Leitholm continue, and are held every second and fourth Sunday each month with the support of the Interim Moderator and visiting preachers. The Harvest and Christmas services in particular attract much larger family congregations. Achievements and Performance FortnightEy services at Leilholm are being maintained with the support of Pulpit Supply and the Session Clerk. It is impossible nol to believe the Kirk Session is having io manage decline, due to the ever extending Presbytery plan and appointment of a minister to our linked congregation at Cotdstream.
Trustees, Annual Report (cont.) Year ended 31 December 2024 Achlevements and Perforniance contlnued ... The ladies 'Knit & Natter Group. made their very colourful contribution to remembrance Sunday along with a generous donation to Poppy Scotland. The Session are closely monitoring a prospective proposal to support a congregation in Hawick whose Church is in need of major refurbishment. We shall intend to be supportive if funds are required Financlal Revlew The Church's main source of income comes through Gift Aided donalions and the Gifl Aid claimed thereon. The Financial Statements have been prepared on a Receipts and Payments basis. The Church has shown an overall surplus of income over expendilure of £2,398. This compares with a deficit of £1,019 in the year to 31st December 2023. At 31st December 2024 the Church held investments with a market value of £221,100 over and above the bank balances. ReseNes Policy It is the Trustees. policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held cash funds of £4,707. The Church also held unrestricted investments at 31st December 2024 with a markel value of £5D.690. These investmenls can be converted into cash at fairly short notice if required. Statement of Trustees. Responsibilltles The members of the Kirk Session must prepare financial statements which gtve sufficient detail lo enable an appreciation of Ihe transactions of the Church during the financial year. The members of the Kirk Session are responsible foi keeping proper accounting records which, on requesl, must reflect the financial position of the ChLtrch al that time. This must be done to ensure that the financial Statements comply with the Charities and Trustee Investment (Scolland) Act 2005, the Charities Accounts Iscotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Ass8mbly of the Church of Scolland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for Ihe prevention andlor deleclion of fraud and other irreaularlties. Approved by the Trustees on and signed on their behalf,
Independent Examiner's Report to the Trustees of Eccles and Leitholm Parish Church I report on the accounts of the chariiy for the year ended 31st De¢ember 2024 which are set out on the following pages. Respective responsibilities of trusteos and examiner The charity's trustees are responsible for the preparalion of the accounts in accordance wilh the terms of Ihe Charities and Trustee Investment (Scotland) Acl 2005 and the CharitEs Accounts (Scotland) Regulations 2006. The ¢harty trustees consider that the audit requirement of Regulation 10(1) {d} of the Accounts Regulations does not apply. It is my responsibilty to examine the accounts as required under section 4411) {c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or dssclosures in Ihe accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evicIen that would be required in an audit, and consequentty I do not express an audrt opinion on the view given by the accounts. Independent examlner's statement In the course of my examination, no matter ha5 come to my attention which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounls which accord with the accovnting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or to which, in my opinion, attention should be drawn in order lo enable a proper
Eccles and Leltholm Parish Church Receipts and Payments Account Year ended 31 December 2024 Designated Fabric Fund 2024 Unrestrlcted Funds 2024 Totsl 2024 Totsl 2023 Recei Donations Legacies Activities for Generating Funds Income from charitable activities Bank & Deposit interest Investment income Note 6,590 6,590 11,654 250 250 200 1,545 8,385 4,385 4,385 5,930 12,770 5,646 17,500 Sale of investments Receipts from General Trustees 13,213 13,213 25,005 Total Recei 21,598 4,385 25,983 42,505 Pa ments Costs of generating funds Charltable activities Governance costs other payments 21,690 540 1,355 23,045 540 42,984 540 Total Pa ments 22,230 1,355 23,585 43,524 Excess of Recelpts over Payments for the year before transfers (632} 3,030 2,398 (1,019) Transfers Excess of Receipts Payments for thè year over (632> 3,030 2,398 11,019)
Eccles and Leitholm Parish Church Statement of Balances At 31 December 2024 Designatèd Fabric Fund 2024 Unrestricted Funds 2024 Total 2024 Total 2023 Bank & De osit Balances Bank & deposit balances brought fomard (7,422) 9,731 2,309 3,328 Movement in year.. Excess of Receipts over Payments for the year (632) 3.030 2,398 {1,0191 Bank & deposit balances carried forward 8,054 12,761 4,707 2,309 Inve51ments at market value Cost £140,43212023 £148.328) 50.690 170,410 221,100 225,674 Liabilitip$ Accountancy fees Heat, light and waler 540 540 400 496 540 540 896 The accounts were approved by the Kirk Sesslon and Financial Board on 19-3-2 For and on behalf of the Kirk Session and Financial Board
Eccles and Leitholm Parlsh Church Notes to the Accounts 1. Trustee Remuneration and Related Party Transactions During the year no trustees were reimbursed 12023 none) in respect of expenses incurred on behalf of the Church. No trustee or a person related to a trustee had any persorsal interest in any contract or transaction entered into by the charity during the year. 2. Movements in Funds AllJan 2024 At 31 De¢ 2024 Re¢¢lpts Payments Transfers Unrestricted funds General Fund <7,422} 7,422 21.598 21.598 {22,2301 22,230 18,054} 8,054 Dèslgnated funds Fabric Fund 9,731 9,731 1,355 1,355 12,761 12,761 4,385 Total fund8 2,309 25,983 123,5851 4,707 Pur o$• of d•$1 nated funds The designated fabric fund represents monies invested after the sale of a Manse in 2005. The fund is available for use for the cosls of maintaining the church buildings. Designated Fabri¢ Fund 2024 Unreslricted Funds 2024 Totsl 2024 Total 2023 3. Analysis ot Donations Freewll OfferingslPlale Gift Aidlcovenants Tax Recovered on Gift Aid Donations Donations 2,892 2,080 1,618 2,892 2.080 1,618 4,520 3,310 3,474 350 11,654 6,590 6,590 4. Analysis of Payrnenls Costs of generatlng funds Offering envelopes
Eccles and Leitholm Parish Church Notes to the Accounts (continued) Deslgnated Fabric Fund 2024 Unrestrlcted Funds 2024 Total 2024 Total 2023 4. Analysis of Payments {Gontinuedl Charitable activities Ministries & Mission allo¢ation Presbytery dues Voluntary Additional Stipend Minister's expenses Donation$ Pulpit supply other staffin9 costs Fabric repairs & maintenance Council Tax Heal, light and water Insurance Other building costs Church office expenses Organ & music Printing. slalionery and postage Other expenses 7.302 435 7,302 435 8,906 248 554 10.610 583 3,220 698 117 9,821 3,507 500 1.564 2,020 500 1,564 2,020 1.355 1,355 5,908 3.595 5,908 3,595 720 123 3,877 42,984 93 273 21,690 93 273 23,045 1,355 Governance costs Iiitjvpeiidenl exoiTiiriei'¥ Legal and professional fees 540 540 340 540 540 540 Other payrngnts Purchase of assets Purchase of investments 5. Minister's Sllpend All Church of Scotland congTegalions contribute lo the National Stipend Fund which bears the ctssls of all ministers, stipends and employerfs contributions for n*ion31 insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance wi(h the national stipend scale, which is related lo years of seNce. For the year under review the minimum stipend wa5 £31,642 and the maximum stipentl lin the 5th and sybsequent years of $ervice} £38,884. 6. Collections for Third Partles In addition lo the income recorded wilhin the rlpt5 and payment account, the following income was collecled during the year and disbursed for the benefit of other Charities= 2024 2023 Poppy Scolland 150 150
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 December at cost 18,362 18,362 Market Value of Balances at 31 Dember 31,244 29,322 2024 2023 REVENUE ACCOUNT Credit Balance at 31 December 4,715 3,160 2024 2023 TEMPORARY FUNDS Debit Balance at 31 December 126 2024 2023 DEPOSIT FUND Credit Balance at 31 December 9,412 9,412