The Church of Scotland Eccles and Leitholm Parish Church Recelpts and Payments Accounts for the year ended 31st December 2025 Congregatlon No: 050343 Charity No: SC000031
Reference and Administratlvè Information Charity Name: Eccles and Leitholm Parish Church Charity Reglstration Number: SC000031 Congregation Reference No.. 050343 Contact Address: 'Fieldhouse' Birgham, Coldslream, TD12 4NE Minister Ilnterlrn Moderator) Mrs Susan Patterson Trustees R Cockburn Session clerk Mr R M Walker Treasurer Mr D M Baird Elder Mrs L Davies Elder MrRGDodd Elder W L Forrest Elder Mrs C Thomson Elder Mrs M Whitehead Elder Mr D Jenkinson Elder Mrs S Neilson Elder (Dece8sed May 2025) (Resigned July 2025) Bankers Bank Of Scotland 819 The Square Kelso TD5 7HG Independent Examiner Gordon S Chisholm CA Rennie Welch Academy House Shedden Park Road Kelso TD5 7AL
Eccles and Leitholm Parish Church Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution (or Deed of Constitution (Unitary Forml). Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the chLkrch and are ¢hosen from those members of the church who are considered to have the appropriate 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 the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church. to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting. Organisational Structure The Kirk Session which meets 4 times a year is responsible for spiritual affairs within the Church. A Pastoral Team assists the Minister. The Kirk Session are responsible for all matters concerning the Church. Objectives and Activities The Church of Scolland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polty- It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinclive 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 various ecumenical bodies in Scotland and beyond. After the retiral of David Taverner on 9th April 2023 the church services are led by an Interim Moderator. Our Interim Moderator is ¢urrently Mrs Susan Patterson. Achievements and Perfom)an¢e Fortnightly seNices at Leitholm are being maintained with the support of Pulpit Supply and the session clerk. Having been given the approval of the Church of Scotland we, along wilh Coldstream, are now aclively advertising for a minister to fill the post of our linkage. A vacancy committee has been appointed with four of our own members represented and our work is progressing posilively. Donations from our resources supported various charFties throughout the year, but most notably the gift of Ten Thousand Pounds to a priority charge in our presbytery, who reouired support to modernise their manse.
Trustees, Annual Report (cont.) Year ended 31 December 2025 Achievements and Perfornian¢e continued ... The ladies of the "knit and natter group. once again made a generous donation to Poppy Scotland. The church at Eccles remains open and is, and has been, available for weddings and funerals. However, as expected since the notice of closure, the Church of Scotland is taking a more formal interest in the building with a view to adding it to its "for sale. portfolio. Looking forward into next year. we must remain optimistic that the long vacancy mav come to a positive conclusion for ourselves, Cold51ream and the Ministry. Financlal Review The Church's main source of income comes through Gift Aided donations and Ihe Gifl Aid claimed thereon. The Financial Statements have been prepared on a Re¢eipts and Payments basis. The Church has shown an overall surplus of income over expenditure of £1,892 12024 £2,398). At 31sl December 2025 the Church held investments with market value of £218,445 over and above the bank balances. Reserves Policy It is the Trustees, policy to hold reserves of approximately six months expenditure including designated funds. At Ihe year end the Church held cash funds of £6,599. The Church also held unrestricted investments at 31st December 2025 with a markel value of £29,336. These investments can be Converted into cash at fairly short notice rf required. ststement of Trustees, Responsibilities The members of the Kirk Session musi prepare financial statements which give sufficient detail to enable an appreciation of the transaclions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This mLJSt be done to ensure that the financial statements comply wwth Ihe Charities and Trustee Investment (Scotland) Acl 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor deteclion of fraud and other irreoularities. Approved by Ihe Truslees on signed on their behalf, R. Cockburn Session Clerk
Independent Examiner's Report to the Trustees of Eccles and Leitholm Parish Church I ieport on the accounts of the charity for the year ended 31st December 2025 which are set out on the following pages. Respoctive rasponsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the a¢untS in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1) <d) of the A¢counts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) Ic) 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 disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has 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)la) of the 2005 Act and Regulation 4 of Ihe 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have nol been met, or to which, in my opinion, attention should be drawn in order to enable a proper nderstanding of the accounts to be reached. Gordon S Chisholm CA ennie Welch, ademy House, Shedden Park Road, Kelso TD5 7AL Date..
Eccles and Leitholm Parish Church Receipts and Payments Account Year ended 31 December 2025 Deslgnated Fabric Fund 2025 Unrestricted Funds 2025 Total 2025 Total 2024 Recei Donations Legacies Activities for Generating Funds Income from charitable acttvities Bank & Deposit interest Investment income Note 6,429 6,429 6,590 250 1,066 7,495 4,821 4,821 5,887 12,316 5,930 12.770 Sale of investments Receipts from General Trustees 23,941 4,000 23,941 4,000 13,213 Total Recel ts 35,436 4,821 40,257 25,983 ments Costs of generating funds Charitable activities Governance costs Other payments 33,977 540 3,848 37,825 540 23.045 540 Total Pa ents 34,517 3,848 38,365 23,585 Excess of Receipts over Payments for the year before transfers 919 973 1,892 2,398 Transfers Excess of Receipts Payments for the year over 919 973 1,892 2,398
Eccles and Leitholm Parish Church Statement of Balances At 31 December 2025 Designated Fabric Fund 2025 Unrestricted Funds 2025 Total 2025 Totsl 2024 Bank & De osit Balances Bank & deposit balances brought forward 18,054) 12,761 4,707 2,309 Movement in year: Excess of Receipts over Payments for the year 919 973 1,892 2,398 Bank & deposit balances carried forward 7,135 13,734 6,599 4,707 Investments at market value Cosl £129,303 (2024 £140,432) 29,336 189,109 218,445 221,100 Liabilities Accountancy fees Heat, light and water 540 540 540 540 540 540 The accounts were approved by the Kirk Session and Financial Board on XO2L For and on behalf of the Kirk Session and Financial Board Session Clerk Treasurer
Eccles and Leitholm Parlsh Church Notes to the Accounts 1. Trustee Remuneration and Related Party Transactions During the year no trustees were reimbursed 12024 none) in respect of expenses incurred on behalf of Ihe Church. 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. 2. Movements in Fund$ At1J¥n 2025 At 31 Dec 2025 ReGelpts Payments Transfers Unrestricted funds General Fund 18,0541 8.054 35,436 35,436 (34,517} 34,517 17,135 7,135 Dèsignated funds Fabric Fund 12,761 12,761 4,821 4,821 3,848 3,848 13,734 13,734 Total funds 4,707 40,257 (38,3651 6,599 PUT Osg of desi 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 costs of mainlainin9 the church buildings. Designated Fabric Fund 2025 Unrestricted Funds 2025 Total 2025 Totsl 2024 3. Analysis of Donalions Freewill OfferingslPlate Gift Aidlcovenanls .Tax Recotrered on Gift Aid Donations Donalions 2,834 1.300 1,195 1.100 6,429 2,834 1,300 1,195 1,100 6.429 2,892 2,080 1.618 6,590 4. Analysis of Payments Costs of generatlng funds Offering envelopes
Eccles and Leitholm Parish Church Notes to the Accounts {continuod) Designated Fabric Fund 2025 Unrestricted Funds 2025 Total 2025 Total 2024 4. Analysis of Payments (continued) Charltable activities Ministries & Mission allo¢ation Presbytery dues Voluntary Additional Stipend Ministerfs expenses Donations Pulpit supply Other staffing costs Fabric repairs & maintenance Council Tax Heat, light an¢Y water Insurance Other building costs Church office expenses Organ & musi¢ Printing, stationery and postage Other expenses 10,462 279 10.462 279 7,302 435 12,600 380 1,635 12,600 380 1,635 3,848 500 1,564 2,020 1,355 3,848 2,628 3,760 2,628 3,760 5,908 3,595 1,866 1.866 93 273 367 367 37,825 3,848 Governance costs Independent examiner's fees Legal and professional fees 540 540 540 540 540 540 Other paymènts Purchase of assets Purchase of investments 5. Mlnlster's Stipend I Church of Scotland congregations contribute lo the National Slipen¢J Fund which bears the eosls of all ministers, stipends and employer's wntribulions for national insurance, pension and housing and loan fund. Ministers. stipends ale paid in accordance wrth the national stipend scale, which 15 Telaled lo years of service. For the year undei review the minimum stipend was £32,433 and the maximum $lipend lin the 5th and subsequent years of $ervite} £39,856. 6. Collections for Third Parties In addition lo the income recorded within the receipts and payment account, the following income was collected during the year and disbursed foi the benefit of other Charities.. 2025 2024 Poppy Scotland 100 100 150 150
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNT Ciedit Balances held at 31 December at cost 18,362 18,362 Market Value of Balances at 31 December 33,207 31,244 2025 2024 REVENUE ACCOUNT Credit Balance at 31 December 1.910 4,715 2025 2024 TEMPORARY FUNDS Debil Balance at 31 December 1126) (126 2025 2024 DEPOSIT FUND Credit Balance at 31 December 9,412 9,412