2024-12-31-accounts

The Church of Seotland in associatioli WRth The United Free Church Of Scotland Canonbie United Parish Church RECEIPTS AND PAYMENTS Accouiyrs For the Year ended 31st December 2024 Congregation No: 070392 Charity No: SC 000717

Trustees, Annual Report Year ended 311)eeember 2024 The truste¢s present the annual report and accounts for Canonbie United Parish Church for the year ended 31 December 2024 Reference and Administrative Information Charity Name: Canonbie Unitcd Parish Church Charity Registration Number: SC000717 Congregation Reference No: 070392 Contact Add￿. The Knowe Canonbie Dumfriesshire DG14 OXA Trustees Kirk Session Priacip21 Offiee-bearers Mintster Session Clerk Church TreaSU￿r. Inde ndent Examiner Bankers Bank of Scotland. Htgh StreeL tAnghom DG13 OJH

Canonbie United Parish Church I r¢port on the accounts of the ch￿tY for the year ended 3 1st December 2024 which are set out on paLJes 5 to l O. Respective rcsponsibilities of trusttts aDd examiner 'I"he charkty's trustees are reswnsiblL fur the PTepardtion of the accounts in accordance with the temis of the Chulalivns 200C). An eXami￿li0n includes a rei'iew of the accounting records kcpt by the charity and a compariwn of the a￿OUnts presented those records. It also includ¢5 considerdtion of unusual items or disLlosures in the aLYounts. and seeks expl¥￿allonS from the trustees conccrning any SULh mallers. The procedures underthk¢n do not provide all the evidence that would rquircd in an audiL and Lonsequenily I do not expre&s iiudii opinion on the view gtven by the accounts. Independent eiaminer's stalement .hich gives me reasonablc ca￿e to believe that in any malerial respect the requiremenls.- io keep accounting records in accordancc Thith Section 44 (1)(a) of the 2005 Act and RLguldtion 4 of the 2006 Accounls Regulations and to prepare accounts which 4￿Lord with the accountingy records and comply with Regulation 9 of the 2006 Accounts Regulatlons have nol been meL or to which. in my Opinio￿ attention should be drawn in order io enable a prO￿r understanding of the acLounts lo be reached. examined and audited by me thls 28th dav of Marcb 2025 and found to bc correci from the infonnation provided. Date 28 Pag¢ 4

anonbie United Parish Church Recei tsandPa ments Account Year ended 31 December 2024 Fun T•t41 2024 2024 2023 Recei 26.199.7S o.(x) 14.938.69 41.138.44 26,952.51 lgacics Acliili¢s f(r Gener￿in8 Fwx13 870.(i) 3235.(KI 389.50 2.181.00 301.10 62.59 326.91 2&627.34 IA135. 44.762.94 29.434.61 Rentsl of Premi J(x). o. 426.00 o.()) o. o. 1670.84 Other R 2670.84 3.282.92 2&927.34 I8,￿￿.44 47.733.78 33.143.53 Costs ofgeDervdting funds Charitable aetivitiej Governance tosts Other payments 263.45 33.897.tlO O.LK) 155.rJ) JJ49.47 418.45 37246.87 o.¢x) 820.49 296.75 34,843.73 0.00 841.12 o.(x) 820.49 34,Ifrf).85 4.324.96 38,485.81 35.981.60 Excess of R¢¢eipts over PAymeNts for the year before transfers (5233.51) 14.481.48 9247.97 Q838.07) Trawferj 23)).(￿ (￿￿.{J)) o. o. Exeui of Receipts over Payments for the year 12.733.51) 11.981.48 9247.97 (2.838.07)

Canonbie United Parish Church Statement of Balanccs Year ended 31 December 2024 Fund• 2024 FuDd8 Tot*1 2024 Tot41 20 2024 Not¢ Bank Bank & deposit balances brought forward 4,737.46 32689.11 37.426.57 40,264.64 Movement in yeAr Excus ofRLvipLS ovw Payrn￿ fcr1h¢ yur (2.733.51) 11.981.48 9347.97 (2.838.07) Bank & deposit balan¢es carried frjrwd 44.670.59 46.674.54 37.426.57 Gift Aid Receivable Traidcraft slock 4978.48 4978.48 3922.04 O.(K) 215.80 Invoices due D¢c¢mber paid January o.crf) o.¢x) 0.00 0.00 0.00 0.00 The accounts were approved by the Kirk Session and Financial Board on For and on behalf of the Kirk Session and Financial Board Page 6

Tot•1 Tot81 3. Analysi$ of Don8tio O￿n Plate 3.981.47 1202.10 14.050.00 4.978.48 1.687.70 3,981.47 1,567.10 24.720.00 4,978.48 3,715.39 1.876.00 300.00 41138.44 4,586.08 1.644.40 15,413.75 3.922.04 786.24 300.00 300.00 26 952.51 365.00 10,670.00 Gift Aid Donationg Tu Recov¢reAI on Gift Aid Donations 2.027.69 1.876.00 0.00 14 938.69 Wedding5 and Fwierals 300.00 26.199.75 4. Analysii of PaymeDts Costs of generating funds Offerin8 ¢ll￿lope3 58.45 205.00 263.45 58.45 360.00 418.45 56.7J 240.00 296.73 155.00 153.00 ChAritsble aetlvlti Ministrn & Mimion alloC￿lon Presbytery thKs Ministcr's exp#wg BroadbandiPhotte durth Other staffing costs Fabric repairs & maintenane¢ Mansc rq>ait5 & main￿ance Manso Council T man￿ Gardenin8 Heat al￿ light 19,873.00 0.00 422.24 747.54 3,060.00 23.88 628.50 ,014.74 0.00 3.603.06 3,089.27 0.00 19,873.00 0.00 422.24 747.54 3,060.00 2,163.37 628.50 ,014.74 0.00 4.803.06 3.Q89.27 0.00 0.00 85.24 0.00 1,359.91 14,844.00 48.00 203.20 696.45 2,760.00 2,187.21 1.540.59 1.082.84 235.00 4,685.09 2,954.36 18.29 0.00 253.86 ,827.98 1?44.59 162.27 34 843.73 0.00 2,139.49 0.00 0.00 0.00 1,200.00 Cleanin8 mat¢Tial3 Organ & Piano Mainlcnance 0.00 0.00 0.00 0.00 9.98 85.24 0.00 1,349.93 Grants 33 897.40 3 349.47 37 246.87 Governance costs Ind¢p¢Thl¢nt¢XAminer'$ fe¢J 0.00 0.00 0.00 Other payments PuK¢hw of455¢18 820.49 820.49 841.12 34.160.85 4?24.96 38 485.81 35,981.60 Page I

1. Minister'% Stipettd All Church of Scotknnd congregations contribut¢ to the National sti￿lld Fund ￿1¢h bears the costs of all miDiSt¢rs' Sti￿ and employePs eA)ntributions for national insuranc4 pension attd housing and loan Ministers. are paid in actordance the national stitKnd S￿1¢, which relates to years of service. For the year und¢r review the minimum sti￿d was £11.642 and the maximum sti[￿d (in the fdlh and subs￿￿￿1 years) L38.884.
2. Collettions forThird Parties 511.00 511.00 511.00 7 ￿lS of A¢cou#ting Thc Accounts bav¢ been preparol on the knipts & paym￿ts basis. Th¢ for theyear ￿ 31st D#&Dber 2024 becn prepar¢d on th¢ Accrnals basis. The comparntive figutps hav¢ ¢knforc been tEStated on the Rettipts & PaYm￿ts basi&

Canonbie United Parisb Church Statement of Balances l. Tru$tL% R¢mull¢ration and Rdated Party TransAc¢ions During thc ycar l trus￿% T￿]Y¢d r¢imburseDw¢ Of¢X￿ totalling £422.24. No In￿tee or a person related to a had ary pusonal interesl in any c4)ntr￿¢ or traDsactiOD ￿tsred by th¢ Charity during th¢ yw. 2. Movements in Fundi AtlJan At 31 Dec 2024 Reeeipts PayoKnts Trwsfers UDreJtrictcd fvDds Dosignatcd F&bric Fwid General Fund 1,197.28 3 540.18 4 737.46 62.59 28 864.75 28.927.34 0.00 34.160.85 34 160.85 1,259.87 744.08 2 003.95 Restricted funth UF Church R￿rve Dev¢lopmcnt Fund Doughty B¢qu¢5t Sunday School Fund Traidcroft Fund Café Fund Hymrtbc￿ Fund 8,000.00 20,779.27 480.40 248.16 1,012.92 2,098.04 70.32 32689.11 0.00 14206.79 25.12 0.00 457.35 4.117.18 0.00 0.00 2,500.00 0.00 0.00 0.00 0.00 0.00 2 500.00 8.000.00 32.486.06 505.52 248.16 1.038.19 2.302.34 70.32 44 670.59 0.00 0.00 412.08 3.912.88 0.00 4 324.96 Tot￿ 37 426.57 38 485.81 3 000.00 46 674.54 UF Church Rgserve.. ]ncotne from Ihi8 fimd is to be ts)ward8 tho T￿￿VelOpMent ofthe ChuT¢h BuiIdm8. DevelOpm￿l Fund.. This is a fimd to assist with th¢ red¢v¢lopDKnt of tho Chwth buildin8. Doughty Fund: This is a fiwd ￿ be used for the mainton8nLY of th¢ Dou8hty Fwllify meDwiai. Swiday Schwl Fund.. This is a fund to b¢ to Sup1￿ th¢ wwk of Toarfw￿. Traid¢raft Fund.. This is 8 fund to be used to 511PFKJrt the work of Traidcraft. H)rynnbr¥)k Fund.. This is a fimd to be for the Pu￿baSe of new hyJnntiri¢s. Caeo F￿￿.. This is a fund used to SUPPK>rt the rAnzununily in haTrin8 somewh¢Jr to meet peqjle. Fabric Fund: The Trust¢es hav¢ 8¢t wid¢ fiuth for thc maintcnanc¢ of the church propcrty. Page 9

APPENDIX FUNDS HELD ON BEHALF OF THE CONGRECATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 December at cost 19,728.45 Realised gain on rebalancing 573.50 Transferred to fabric fund 20,301.95 Balance 0.00 Market Value of Balances at 31 December (661 units @ £10.96) 7,244.56 Market Value of Balances at 31 December £38,096.90 £14.190.22 REVEIYUE ACCO Credit Balance at l January 19651.54 17858.25 Interest- Revenu¢ Account 981.21 620.93 Interest- Capital Account 396.60 903.04 Interest- UF Deposit Account 791.66 303.99 Interest- Growth Fund Interest 328.59 Admin charge -124.05 -34.67 Professional Fees Credit Balan¢¢ at 31 December 22.025.55 19,651.54 Consolidated Fabrit Fund- UFC Credit Balance at 31 December 28,679.21 8,377.26 Transferred from capitsl account 20301.95 28,679.21 28.679.21 Page 10