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)