The Church of Scotland
Hoddom, Kirtle-Eaglesfield & Middlebie Church of Scotland
RECLIP'I'S AND PAYMLN'I'S AC'C'OLIA ftii 2024
c.ongregation No: 070427
Ch*rlty ND: SCO(M)722
Receipts and Payments

Ref¢ren<t Adminislrativt Infovmialion
. EtoddDm. Klrtlt-Ea8ltsfi¢lO & Mlddkble
No. 117Q427
#t*etA
Ttu¥l
Mod¢r41or'.
6ion CieTk..
Chu¥L41 T￿￿￿0..
lliE
I'hc ol SiOtIa￿d.
AzLtwn
DG126AN

Trnstees, Annual Report
Year Ended 31 December 2024
Structure, Governance and Managemcnt
Gov¢rnin% Docunxellt
Th¢ Qhurch is athninisler¥d in JLcoTdanc¢ willi tlie temis of th¢ UnitoN C'onstitution which was
adopted by the congregatton on 14th Noi'ember 2008.
RtL'ruitm¢nt Appointmtnt of Trustees
M¢inbers of the Kiik Scssioii ar￿ tli¢ Cli￿llY Trus1¢¢¥. Tlie Kirk S¢ssion iilcmbcrs Are the riders of
the church and chosen from those members of the churL'h who are comsidered lo have the
appropTiate gifts and skn"lls.
Organisational Struethre
Certain IespoDBibilities ar¢ delegated io the Treasurer and the Propety Convenoi. as appropTiale. Tlie
Kirk Scssiou wkn'di meets at l¢abl Evur tiines a is respon%ibl¢ foi. all n￿llerS spiritual t¢mwral
within the ¢liuKh.
ObJe¢dve8 4nd Aetfvitlel
Tli¢ Chur¢h ol. Scoilwid is'l rinitHrian in doctrine, Refomicd in trttditliin and Pre$b￿crI￿n iii poltey. It
exists to bFlorify God 8J)d to work for adv¥ncement of c￿lst,$ Kin¥doin throughout lh￿ world, As
national c.hurch, it acknowledges a distinctiv¥ ￿dI iU]d duly lo briiis the ordiiwices of r¢li¥ion to the
people tn every p￿ish ot. %cotlw)d through a tenitorial ininistry. It c(l￿per0t¢S Wlth other Qliur4lL¢S in
various ¢¢umcnical bodies in Scotland and b¢yond.
A¢hiew¢mtnts Perfornlxmee
The )'eaT Ot'2V24 has boen one of change- in .4ugust the appointment ol"
Ti'ansition IkfinL51¢r foy botli owselves HOdd0￿ Kirtl¢ Eaglesfield ￿}d Middlebi¢ C.liiir¢li .uid ow.
LuLkage pw'lii¢rs JI Lyivliia. R¢8ulai Sullday services W¢Te held al Middlcbic and Lbgle8fiLld Chllrc
togethcr wrth four 'fifth' Sunday in the montli services in Fcclefechon Village H￿1. In addition u
numbcr of speciul services su¢h &s Songs of pr￿Se and c.arol s￿.¥]¢t5 have been held tlu'oii¥hout tbc
yedr. Our MU1￿&Y themoon'Coff¢e and C.lia¢ sessions have conlinucd to be hcld allowing mcmbeTS
Df the enngreS￿10n Bnd others Iii togLiliei' in a wami Space ancl enjoy d hot drink ￿ld li blether.
Following the appointment ol.
here hav¢ been ininiffti. changes to the tmies ol'vur
swvice5 8nd there QT¢ a nunknw J
whkcb Are shored between ourselv¢s and (Yretna as the
woi'king w'i'ans¢iiieiits ot tb¢ Linkase are dcv¢lop¢d.
With the appnintment of a full tiine minist¢y pr￿actt've work is now widerway to develop i)ur
rellltionships wirhiti local schools, d8J ceutre4 care knm¢s and coiniiiinities. Fund raisingi duriiig Lhe
vcat included a Market Dav. Plant Sale and C.hri5tslls C'taft Foir. all Inf which wer¢ well r¢i¢iveiL The
chlli'ch hL% a Il'orship T¢am, whith prior to tlie appoiThth]wl o)r
¢livered a llWDber of
smi¢¢s in ￿pport of om" pro￿.PJnme of woyship. Th£ church LOliiiJld¢b to support other LhoTitv'4 ￿Ch
as th¢ local foodbank at Kate's Kitfjh￿ and it is also now proi'idins LfpUPPOrt #s required to the chtldr¢n
of out local PriinAry Sclinol%.
Pagc 3

'rrustees' Annual Report (cont)
Year Ended 31 December 2024
Finantigl Revitw
The exccss of expenditure over income foi. the 2024 financial y¢ar is £1848.12. This103s is due to the
in¢rcas¢ in Stlpcnd paym¢nl lo th¢ ChuT¢h ot. 8Lotlkmd 2]id of L ommunity ch￿'se
rollowillg the 8ppointment of a Minister. Other itthns of increased ¢xpenditurc include Fabri¢ kmd
electiicity & fuel. Income for the y¢ar is an par with 2023. Iliis do¢s nol tak¢ away from ih¢
contributioDs of soin¢ faJil&%'tic individual4 tvJmwork and the oi'g<J]isation partt'cipatton in fund
raising eveiitg. There have Also beon many 8¢nerous Tegular and orr donations by Inthnbers of ill
Con8regiation this year.
ReJ¢rY¢8 Polley
It is the Truble¥&' pvli¥y lu liold reserv¢s of Approximately hvo monihs expendilure ittcludJn8
de.8ignaied fiind.%.
StAtem¢nl of Trnstte$' R¢8pon8ibillti¢s
The Trustecs musl prepare filltmcial stntem¢nts which give suifJGi¢nt detail lo en3ble ￿ appi'¥¢ialivn uf
th¢ iransakntioiis of di¢ Chwch durin¥ thc financial year. Jlie Trusteeq are r&pon4ible for kcepiiig
pinpei. accounttng records which, oli request. Illust r¢tlecl the tÉnaHLial position ot-che C.hiirch al thot
time. This must b¢ done to ensure tlial the f￿8￿¢1￿[ statomertts Comply witli the C.hwiti¢s kuid Tiuslce
Inv¢stsnent Iscollond) Act 2005. th¢ Cliarilies Accounts (S¢otlwid) Regulations 20()6 and the
Regiilaiions Anent Congregational Finance approved by tho G¥neral Assembly ot'ihe Church of
S¢otl&nd in 2007. Tiiey &re alqo rebpoEksibl¢ tor sategu8rdin8 t1￿ assets of thc ChurLh and inust tak¢
reasonable steps for tlie pr¢vfflition 8ndlor detection of fraud and othor irregultirities.
Appii)N'¥d l)}, Ihu TruslLL% and %igiiiLd oli Ilivi r l)¢halt',
ey
DAle L¢.
I%LI ￿L)
Page 4

llldepolldeni ÉwiÈw's Ilèwbn to the Tntstrej of HOdd0￿ S￿￿1￿£￿%1eSr¥￿j & Mlddjebie. Cbiwrh
I repon the K£owirs ofthe chan"ty. for the veu Mded JI December 10*4 iwliiclj are 5¢f Out () io I I.
Rexpècthè résponsSblllrtei of 'rn1$te￿ and &xAmlner
The charitteg trusiees are regxinsible for the pr*poralion of Ihe ac¢oiinLs In attordsntp iiith the wms )t' the Chwttses And
-frustee Invesmient (Siotland) Act 2(J05 ¥nd the ChaAiieg Accolli￿ (Scotl￿d) Regd2tioits 20UIi.
The ¢lw'iv (nigiees ¢4YL%td4f Ihe aiirtit req￿re￿ONI ot Regvlattott i(N I i idl 0l.ihe AceouThs Re.£￿181111￿$ (ts)es noi oppi%'
li is rni, responsibilsN io ￿QMIlle the &ccouTrts required undeF se¢bon 4411} Icl of the Act and io stale M'hetbeT paJiicuI
In8tters have Gom¢ to my atitfiiion.
¢xatnin3tiOn is C4Triéd out ]n ALcordfince wilh Reuulaiion I l ofthe Chttnue:- Accowits {Scoll￿d) Reswlslions 2(h16 Ari
exam]nThnon in¢lude8 & r¢vi¢YY of tho a¢countinq records kept bv ihe Ind A Comporison olthe pTts¢niod i*ith
tho&e iwords. It also iiicluoes c4xLYiderats"vn ol'ATN I￿￿su0{ I￿￿8 or di5¢1osur¢s ir* the aL¢owits, slld seeL"s ekplaiJth(xis Iroii)
-dur￿ undert￿.0￿ do nol all tho cTr'Lthnce th41t W0￿d te4ULfLd
the IntstéÈ5 ¢oncwnLn£ am. ouch nulters. Th¥ yroc-
in wdiL cortseqLientlv l (lo not txpres% #n audit opini¢n 011 the i'i*i¥ by lh¢ ￿t.OlmLS
ep¢iid•wi EJwMiftti"s StAtement
In the GOUfs¢Df ¢xaniination, no maiter h&8 come lo
gi¥eq Ine reas(Kuble cal￿¢ to beliw'e Ihai in tNteLio1 Tesm the rffjuirv.m¢ttLi
ID kee.p fkccniiniins reci)Td% 111 accnTdance with %eclion 4411)(a) 01.￿}e 2,Ul13 Arl and Regullltion 4 I)t' Ihe 21M16
ALLiitini¥ Re&iii131inng.
io pr¢paTr ￿¢oW7ts which accord with th¢ IkCCOWIItTh8 fecoTd$ ￿mPlY with RegU]￿lon 9 vl. 2006 ACCOU￿18
R¢gLdatsow hDWL' noi been mei.
Name..
Addres5.
sI￿ed..-
Date:.
IS
Page 5

H(Nldom Kirtlc-Ea
Icyfjeld & frfiildle
Recei ts ajid PA ments Account
Year Ended 31 December 2024
ie Church r
oll#Hid
UttreitTiCted R¢Jtrl¢¢ed
Fmndy
21124
£Bdfftvmemi
Total
2V24
21124
ZUZ3
Recei
Don￿0￿8
L¢wi¢s
1,0411
1,330
2,798
2.79R
4.499
Bw&. & DeJh)git illtensL
InvostsXKmt Inc￿
3.8J8
3.838
J.S29
NgtioN41 Giviii# Duy
28
2¥
Saie of i$g¥lS
Sale ot invMtytht5
RewyB fm Genero) Tru8*
R￿¢1Pty
48
71330
231136
23036
.14.tsU8
J4.Xl)¥
Costs ol. generall￿8 funds
Charitable Aetlvl(le4
Govo.rn4nce ¢nits
35.fj78
978
3J.678
978
1,076
IFA
36,656
Exee8J of Recelpts tsvev
P*ymellts for Ibo y￿1
before tr&nsfe
-1,848
.lJ48
4.747
Trnnsfer
Eicejs of Receipts over
P•ymoKts foT the year
-1.84A
4.747
Paoe 6

doiii Kirlle-Ea
IL*lield & Midd
Ststemettt of BalaDces
At JI December 2023
bie Church OY Scotland
UnreNtricted Re#ri¢tt
Fundi
Fuodi
21124
F.AdD￿￿enI
Tot.41
T•t#l
2fi23
*1124
Bank&D
Dslt Bolances
Bank & d¢poyit bala￿¢¢8
b￿￿11 fonvaTd
52,11ts8
.51 Ufix
47.321
MovOmLb*t SN Y￿r.
ENce5s rjf R￿upL$ OVLY Payl￿nIS forth¢ ￿llr
-k,¥4R
-1.641
4,747
Bunk & dcpoyrt balm￿￿4
cwrjua forward
50.22(1
-Ifl.220
)2.nCIll
Inv
tmen
Consoliduted FabriL liund
131)217.6¥
Gth Aid R2C4iviblo
2666
1060
2J7.1
Tlie A¢¢owits were approved by th¢TNstees on..
For pmd on behalf oFthe TrLlStees
Segjlon Clerk
Ti'ew3uF¢r

Ilo<fdoll] IKArtlfr£a
¥lesAield & Mlddlebie Chureh thf Scutland
Statement of Balances
Notes to the Accounts
l. Trustee Remuneration And Related P*rty Transactioos
No tiustee receivea any remuneration or reimburseinenr of expenses during the year.
No trustee or a person related to & trustee had anv Pw-rsonal interest in contract or
transaction entered into by the charity during the yeaT.
2. Movements ID Funds
AtlJ#n
21124
At JJ Def
2024
Rtttipts
P*ytyeDts ThIDJferJ
Ilnreytrieted funds
General FLLttd
52.068
52.0ti8
34,808
34.1108
36,056
3rfi.656
50.220
ReytrictLxI fundy
ReseTvr Trund (Iiive¥Lors Trust)
Ci¢neJd fund Ilnyesiors Trust)
Gener￿ PurposL% (Growili Fund)
rJv<',ftn1tL I l-.Ihr,, fi1111I IIIiiL%lorx Trnjst)
48
1619
1108
85
1.704
.21*
2.234
104
2214
IID
IU9
109
Iio
5318
110
5530
212
Tot41 funds
57,386
36,6fj6
Page 8

Restrietsd
(Guild)
FuDd5
Unrestricted
Funds
2024
Kftdowment
Funds
Total
Total
2024
2024
2024
2023
3. An&li'sis of Donlltion$
Narional Giving Day
WFO Scheme (non Gift Aid)
Gitt Aid Don81ions
TILX Recovered on Gift Aid Donations
OrLlinary Offerings (Open Platel
Other Oft¢ring%, l)oiiations cic
1204
1204
1495
10352
2,666
2tH2
103.12
2666
10480
2573
2272
10609
5 8544
.348011
18544
34808
4. Analysij of Payments
Costs of generating fund
Invesiinent Manager4, fe¢q
Offering ¢nwelopes
Charitable aetfviti
Mcraki Expenditure
PreKbylery dues
Siipind
Miiiist¥r'g expciises
Pulpit supply
Othei. staffing co4ts
briL repairs & muintenance
Couri¢il 'l'dx
HcKii ￿ld lighl
lllsurance
Other building COSIS
CIIArities
Priiiting, stuiioncry E4lld postage
School Donatinn8
h#r expeDscs
366
360
442
542
542
8.713
1,147
2,680
4,249
542
2,74S
8.713
.147
2,6XII
4,249
,229
6711
4,6.$8
3,3?2
3,023
4,0$5
4,353
670
3.407
3.569
3.31?
518
32
518
1811
46(1
460
1,070
1,070
1,90
27,-549
Govern*nee co.sts
Indepeiideni examiner s f¥¢s
Other payments
Purchase of a$5Cts
Purch&s1' of investments
Page 9

5. Minister's Stipend
All Church of Scotland ¢oogr¢gatiOlls cvntrtbute to the Nagional Siipend Fund which bears the costs ot all
ministers, stipends aiid eniploy¢r's contrtbuiions for ￿￿11(}￿{1[ iTrSiLrance, pension and housing and loan fwid. The
maximum stipend is £3703?
6. Collections for Third Partles
2023
2024
1076
1076
518
.51
Pag¥ 10

APPENDIX
FbNDS HELD ON BLHALF OF THE COI¥GREGA TION
BY THE CHLIRCH OF SCOTLAND CEIIE1i4L TRUSI'EES
2023
2024
PITAL A
Credit Ba18nces held &t 31 Dec¢iDber (070427.50) .
119417.46
14705.35
Inttr
¢onthe
ve
un
Credit Balance at 31 December ?0?4
1951.04
5561.7.7
Pa8¢ 11