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 0f￿n 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 r￿lpt5 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 De￿mber
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