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 Ch<Witic% and 1 rustee Investment {ScotlaDd) Act 2005 dnd the Charities Accounts (Scotland}
Rcgulations 2006.
The charity trustees consider that the audit rwu1￿menl of Regulaiion I￿1) (d) of the Accounts
Rcgulations does not apply. li is my responsibility to examin¢ the accounts &s required under section
44(1) {c) of thc Act and to state whethcr particular Malle￿ have come lo my diLeniion.
Basis of indcpendent examiner's statement
An examination is C￿led out in dLLordance with Regulation I l of th¢ Charili&s Accounts (Scotland)
Reg>ulalivns 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
l*gacics
Acli*ili¢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

5. 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.
6. 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