The Church of Scotland St. Andrew's Wallace Green and Lowick Church of Scotlan Berwick u on Tweed Trustees, Annual Report & Congregational Receipts and Payments Account for the year ended 31°, December 2024 Congregation No: 050311 Charity No: SC000867
St. Andrew's Wallace Green and Lowick Church of Scotland Berwick u on Tweed Trustees, Annual Report for the year ended 31°, December 2024 Reference and Administrative Infomiation Charity Name". Sl. Andrew s Wallace Green and Lowick Church of Scotland, Befwick upon Tweed. Charity Registralion Number". SCCrf)0867 Congregation Reference No" 050311 Contact Address. Trustees Principal Off ice-bearers Inde endent Ex3miner Bankers Bank of Scotland 61 Hide Hill Berwick upon Tweed
St. Andrew's Wallace Green and Lowick Church of Scotland Berwick u on Tweed Trustees, Annual Report for the year ended 31°, December 2024 Reference and Administrative Information Charily Name Si Andrew s Wallace GTeen and Lowick Church of Scollbnd. eiwick upJii Tweed. Charity Registration Nuinber". SC000867 Congrogalion RpfL&ipiiLe Nu 050311 Coi)lacl Address Triislees Baiikers Bank ol ocolland G1 Flide 14111 Berwick upon Tweed
t. Andrews Wallace Green and Lowick Church of Scotland Berwick u n Tweed Trustees. Annual Report for the year ended 31•1 December 2024 Iconlinuedl Structure, Governance and Management Governing Document The Church is administered In arxordance with the terms of the Unrtary t)eed of Conslilution. Recruitment and Appointment of Trustees Members of the Kirk Session are the Charty Trustees. The Kirk Session members are the elders of the church and are chosen from those members of Ihe church who are considered to have the appropriate gifts and skills Organlsatlonal Structure The Kirk Session Is chaired by the minister as mcxjeratof. which mel lor five full meetings In the year, and is responsible for the SPlTltual and practical affairs within the church. Certain responsibilities are delegated lo the Finance. Fabric. Pastoral and Safeguarding committs. Objectives and Activities The Church of Scotland Is Tfinitarian In doclrine. reformed In Iradilion and Presbyterian In polity. 11 exists to gloTIfy God and to work for the advancement of Christ's Kingdom throughout the world As a n31ional Church It acknowledges a distinctive call and duty lo bring the Ofdinances of religion lo the people In every paiish of Scotland through a tefrilorial ministry. 11 COperate$ with other ChuTche5 In various ecumenical bodies In Scotland and beyond. Services of Worship are hekl each Sunday In Sl Andrew s Wallace Green 8111 00am. and occasionally In Lowick Village Hall Communion servi$ are normally lebfated on the second Sunday of March. June and September the fourth Sunday of November an¢J also Maundy Thursday. Services are now streamed live during most Services The Choir meet for practice on Thursdays. and lead the congregational singing al Sunday services At present the Sunday Club no longer meets regularly An area has been sel up within the Sanctuary to provide a quiet place and Christian education for any children that attend the Sunday service. The Prayer Group rneels on Saturday mornings. providing an opportunity for members of the congregation lo pray for church related Issues The group meets via zoom and as a result has become more accessible enabling those living further away or housebound lo attend The Banner Group ha5 ten Teplaced by the Craft. Chal & Cake group which meet fortnighlly on Friday afternoons. The Pastoral ca Group has been visiting In In people'5 homes again. In care homes and have continued email and telephone contact throughout the year.
St. Andrew'$ Wallace Green and Lowick Chur Berwick u on Tweed h of Scotland Trustees, Annual Report for the year ended 31" Dècember 2024 (Continued Objectives and Activlties contlnued The Keep Fit Club meet ev8ry Tuesday morning, except during the Summer for gentle exercise. The Walking Group mel on Thursday afternoonlevenings depending on the time of ye4'r allowing members lo enjoy fellowship during a gentle walk The New Horizons group meet monthly on Tuesday afternoons for a talk, film or aclivily. and avow a time of fellowship together. A Faith Discussion Group met during Lent and mel again weekly duTing Advent. The Church Is an active member of Churches together in Betwick upon Tweed. Thè congregation regularly donates food and loilelries for the BeICk Food Bank when a need 16 advised. The quarterly Kirk Newslnewsletter continues to be appreciated by members and visitors. A web sile launched In early 2010 and redesigned In 2013. continues lo be a useful fesource. We have an active Facebook Page, which Is regulaily updated lo announce evenis and thcourage worship and prayer We have an Internee, paid for by the Presbytery. working on developing this and other social media as tools ol mission. Achievements and Pertormance During the year the attendance al Sunday Wornhlp averaged between 40 and 60 With applox 60 al the services of Holy Conimunion. This Is from a congie9ation of 248, as al 31. December 2024 We respond lo Inlernalional emergency appeals and support local and worldwide charities, Including Christian Aid, and Berwick Food Bank through our retiring collections During the year there was one baptism. one blessing, no weddings and 12 Funerals. Total Melnbership ol the congregation went down from 256 10 248. The Prayer Group prays for the membership. town and other issues. It continues lo meet Vb*ekly on zoom which enables those who live further away or are housebound lo participate The Choir has 6 regular members Iwilh occasional extras for important services) and has con be of great help In leading the singing of the congregation on Sunday rnornings. The work ol the members of the Pastoral Care GTOUP conlinues to be much appfecialed Ly those members of the congregation who are regularly visited or phoned and ensures contact is mainlaned with the housebound. The numbers in the Group have grown considerably Inued to
St. Andrew's Wallace Green and Lowick Church of Scotland Berwick u on Tweed Trustees. Annual Report for the year ended 31•t December 2024 {Continued) Achievements and Performance conllnued The Keep Fit Group has remained fairly steady and has 7-10 members that meet weekly offering gentle exercise and fellowship The Work Party no longer meet regularly bul supported by members and friends of the congregation produced over 60 Christmas Boxes for distribution overseas by the Blythswood Trust The Walking Group, which has approximately 12 to 15 regular walkers, continues lo enjoy their weekly walks when restrictions allow their meeting up The New Horizons Group has an average of 22 attendees who come together for a time of fellowship once a month This year they have enjoyed a variety of Interesting talks. seasonal themed gel- togelhers. films, and an annual outing. The Craft, Chat and Cake Group meets once a fortnight with an average of 8 attendees They gather together lo aid each other In trying new crafts and have pri)dLJced goods for sale al the Christmas Fayre They alongside the congregation have knilled poppies lo add lo the Remembfance fall and have knilled angels for distribution lo Church members The Monthly Coffee and cake delivery seNice that was started during COVID has continued on a regular basis throughout the year and has continued lo raise sums of money lor church fund5 11 regularly delivers 10 15-20 folk many of whom have become housebound since COVID This year they also held a very successful afternoon lea The Christmas Fayre al the end ol November took Pla this year and was a success and raised a considerable amount of money for Church Funds We were able to provide the Annual Chrlstmas Postal Servlce this year, thus providing a service lo the Comn)unily with discounted p051al rates and raising money lor Church Funds The Minister and one congregational member serve on the committee ofchurches Together in Berwick upon Tweed ICTBI and again look a lead role In coordinating and fundraising for Christian Aid Alongside the other Churches we have contributed lo Lent Lunches. the Walk of Witness, and pel blessing seNice We have played 8n active role In the Chfislian Aid GfOUP lof Berwick'5 activities and organise and hosl the annual Christmas Big Sing Members of the congregation continue to support the Berwick Youth Project who know that they can call on us should assistance for any special events be needed The building has been used by othef Community groups on a regular basis and Includes the A4 Group. CA Group. Local Choirs and Brass band. Berwick Music Series and the Annual Berwick Literary Festival. This year we also hosted the Town s Remembrance Service and the Mayor's seNice We also provide for around 20 funerals per year. a number of which lake place In the church building with the assistance of our organist and beadles.
St. Andrew's Wallace Green and Lowick Church of Scotland Berwick u on Tweed Trustees. Annual Rèport for the year ended 31W December 2024 {Continuedl Achievements and Performance continued The congregation continue to supp)rt the BeThvick Foodbank wilh Items being donated Ihrw9houl Ihe year and al harvest lime there was a collection of goods and a retiring collection. The Kirk NewslNewsletter is produced quarterly by our editor with contributions from Ihfr minister. members and others. It Is distributed by elders lo membefs and fegular attendees with the communion invitation cards during their regular visits Spare copies are also provided to visitors The cufienl piinl run Is 300 copies per quarter 30 membets of the congregatn now download each edition from the Church web site The Web Site became very Important during lockdown lo disseminale Information to the Colgregalion and others and Il also prove$ links to all online seNices and resources This has continued now that resirictions have lifted We now have an Intern In place lo Increase our use of Facebook and online sources as a means of disseminating Information and communicating more widely to oui c¢mmunity Streaming of seNices has continued with on average 55 views each week arKI allows Ihe h4Jsebound membèrs of the congregation to participate at home We opened the Chufch again this summer for Ihe Town's annual Heritage Open Day and we welcomed over 200 visitors dufing the tsvo days. Retiral Offerings durin9 the year have been made lo b)Ih local and International charities an year we have dor)aled £211. Great Norlh Air Ambulan. £260. MND S¢olland. £286. Berwick Cancer Support and £389. Chufch ol Scotland NESSL over this d Districl A Buildings Committee has been sel up wrth the aim of Improving our Church building. We Fyve been working towards enhaTicing our facilities so Ihal we can better respond to the needs of missDn In ou communities, and we have made significant progress in clarifying and agreeing our plans Ihe plans have now been agreed by Presbytery and the General Tfustees, and we ar8 seeking Giants
t. Andrew's Wallace Green and Lowick Church of S otland BeTh¥ick u n Tweed Tiustees. Annual Report for the year ended 31" December 2024 {Continuedl. Kirk Session Kirk Sessions oversee the local congre9ats.on and Its community links. and consists of ekjers presided over by a minster In Si Andrew s Wallace Green and Lowick we started 2024 with 13 elders some of whom had responsibility for a district At the end of the year. we had 14 elders. all are trustees. Attendances vary bul on average 10 eldefs attend each meeting. In addition, the minisler. as a teaching elder. moderates all the meetings and the Session Clerk takes the minutes Session convened 5 times during the year lor Th*elings a further time on a communion Sunday and a bfief meeting al the beginning of the year lo aulhorise 2024's year-end communion foll. A standard Ilem on all agendas Is lo look at any changes lo the roll and make sure that elders are aware ol any changes which may affect them Iremovals. addiltons and changes ol address) They also ensure that everything Is In place for any upcoming special services or other events. The nominated Piesbylery elder reports back from Presbylery meetings so thal Session Is aware of things happening In the wider church. Reports are also received from the Finance. Fabric. Pasloral CaTe. Mission and Nurture. Building and Safeguarding Committees. Flnancial Review In 2024 the financial result on Ihe General Fund In the accounts is a surplus of £45.237 12023 deficil £8701 See note 2 Movement of funds. The figure this year Is distorted because of a decision made by the Kirk Session In November 2024 to reorganise our Investment strategy A major part of our Investment portfolio was sold In December 2024 giving us a large cash balance. The reinveslmenl ol these funds did not happen until 2025 If we exclude the Inveslmenl sales army purchases during the year our result 15 a deficit of £78412023 deficit £8.264) The result Is a very positive outcome Reasons for the Improvement Is more regular giving from the members. increased fund raising and more income generated Irom the use of premises by third parties. There was less expendilure on Church repairs. Church Improvements and Manse iepairs There was no Gift Day during 2024 Members are encouraged lo review their giving on a regular basis A big thank you lo all who conlribule an(J all who organise the fund-raising events Your support is Invaluable. A legacy of £1.000 was received during the year The Church fully paid Its Ministry otAigation The Church is up to dale with gfft aid claims.
SL Andre%rfs Wallace Green and Lowick Church of Scotland Berwick ts n Tweed Trustees. Annual Report for the year ended 31•t Deternr 2024 (Continued) Re8errfes Policy The Trustees fed that the level of cash and equty Investments hekl give them enough reserves to fa the challenges of Ihe future Stat9m8nt of Trustees, Responslbiliti•s Members of the Kirk Session musl prepare finanoal statem8nts which give suffic*nt detail lo enable an apprecialion ol the transactions ol Ihe Church during the fTrnancial year The members ol the Kifk Session are responsible for keeping proper accounting records which. on iequesl. musl reflect th¢ financial position of Ihe Church at that time. This must be done lo ensure that the financial statements comply with the Charities and Trustee Inveslmenl (Scotlandl Act 2005. the Charit$ kcounts Iscotlandl Regulations 2006 and the Regulations Anel Congregaiional Finance approvea by Ihe General Assembly of the Church of Scotland In 2007 They are also responsible for safeguarding the assels of the Church and musl take reasonab steps for the prevention and or I detection of fraud and olher Irfegubrrties fcivpd b tlie TrLislees and signed on their behalf
t. Andrew's Wallace G n and Lowick Church of Scotland Ber*ick u n Tweed Independent Examlner's Report For the year ended 31•t December 2024 I report on the accounts for the chanty for ihe year ended 31.: December 2024 which are sel out on the following pa9es Respectlve re$pon$ibllities ol trustee and examiner The chaflty s Iruslees are iesponsible for the preparation of the accounls In accordance with the term5 of the Charilies ar#Y Trustee Investment IScotland} Act 2005 and the Chanlies Accounts IScolland} Regulation5 2006 The charily tTuslee5 consider that the audit requirement of Regulation 10111 lal lo {cl of Ihe Accounts Regulalions does not apply 11 vs my responsibility lo examine the accounts as required under section 44 (11 Icl of the Act and to stale whether particular matters have come lo my attention Basls of Independent examiners 8tatement My examination Is carrd out In accordance wilh regulation 11 of the Charities Accounts Iscollandl Regulations 2006 An examination Includes a review ol the accounting records kept by the charity and a comparison of Ihfr accounts presented with those records. 11 also includes consideration of any unusual items or disclosures In the accoun15. and seek 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 consequenlly I do nol express an avdrt opinion on the view given by the accounts. Independent examiner's slalernenl In the course of my examination. no matter has come lo my attention 1. 1¢h gives me reasonable cause lo believe that in any malofial respect the requirements" To keep accounling records In accordance with Seclion 44 111 lal of the 2005 Act and fegulalion 4 of the 2006 Accounts RegUlatn5. and To PfepaTe accounts which accofd with the a¢counlin9 records and comply with Regulation 8 of the 2006 Accounls Regulations have nol teen mel. OT 2 To which, In my opinion. attention slK)uld be drawn In order to enable a proper understanding of the accounts to be reached Ava Lodge Castle Terrace Berwick upon Tweed TD15 1NP Date
St. Andrew's Wallace Green and Lowick Church of Scotland Berwick u n Tweed Recelpts and Payments For the year ended 31" December 2024 Note Unre51ricted Restricted Funds Funds 2024 2024 Total 2024 Receipts Donations Activities for generating funds Interest received Investment Income 52.933 40 52.973 7,860 4.204 205 5.160 1.034 4,581 196 1.230 4.581 63.592 236 63.828 7.429 Use of Pfemises Sale of investments Church of Scotland Intern grant Feasibility study grant 2.503 75.848 2.503 75,848 1.842 1.603 1.000 1,512 Total Receipts 141,943 236 142.179 3.386 Payments Cost of generating funds Charitable Activities Other payments 1.572 65.307 29.827 1,572 66,027 29.827 1.813 90.250 54,210 720 Total Payments 96.706 720 97,426 1&*.273 Excess of Receipts over (Payments) for the year 45 23-, 113 10
5t. Andrews Wallace Green and Lowick Church of Scotland Berwick u n Tweed Statement of Balances as at 31" December 2024 Nole Unrestricted Restricted Total Funds 2024 Funds 2024 2024 Total 2023 Bank and De osit balances Balances brought forwaid 40.271 15.584 55.855 48.742 Movfrment in the year Excess of receipts over payment5 45.237 (4841 44.753 7.113 Bank and Deposit Balance Carried Forward 65.508 15.100 I.608 55.855 Investments 110.855 110.855 160.743 Assets 120.610 120.610 120,610 231.465 231.465 281,353 Inv¢5tments at market value 124.317 124.317 168.619 Fixed Assets 120.610 120.610 120.610 244.927 244.927 289.229
St. Andrews Wallace Green and Lowick Church f Scotland Berwick u n Tweed Notes forming part of the Financial Statements for the year ended 31•t December 2024 1 Trustee Remuneration and Related Party Tran$act•ons One Trustee re1Ve £5 12412023 £5.6541 In respecl of housing. travel and office eynses. One Trustee received £2.625 I£NIll In respecl of fees One Trustee received £1.48812023 £1,488) In respect of a salary 2. Movement of Funds At 1•1 January 2024 At 31•l Dec•mber 2024 Receipts Paymenls Transfers Unrestricted funds General fund Restricted funds Organ fund Cairns fund Youth and Children fund 40.271 141.943 96,706 85,$08 3,068 1,836 10,196 3.748 1.836 10.000 40 720 55,855 142.179 97,426 100.a08 In addition to the atKJve the General Fund has equity Investments at a cost ol £110.855 (Market Value £124.3171 Purposes of Restrlcted Funds The Organ Fund Is money pul aside for the mainleiiance and upkeep of the organ. The Cairns Fund Is lo be used lo provide support lo divinity students The Youth and Children Fund was started last year with a restricled legacy No expenditure to (late. 12
St. AndreY/s Wallace Green and Lowick Church of Scotland 8erwick u n Tweed Notes Fomiing part of the Financial Statements for the year ended 31•t Docember 2024 3. Analysis of donations Unrestrided Restricted Funds Funds 2024 2024 Total 2024 Total 2023 Freewill weekly offerings Legacies and gifts Gift Aid Gift day Tax recovered In gift aid donations 11.636 Congregational organisations 1 124 Weddings and Funerals 1.600 Open Plate 5.714 Donations 445 10.760 10.760 1.000 20,654 13,253 20.000 17,564 5,778 11.370 803 1.440 5,949 1.703 20.654 11,636 1.124 1.600 5.774 485 40 52.933 40 52.973 77.860 13
St. Andrews Wallace Green and Lowick Church of Scotland Beick u n Tweed Notes Fomiing part of the Financial Statefftents for the year ended 31" December 2024 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 To 2023 4. Analysis of paymer Cost of generating funds Investment managers. fS FWO Envelopes 1.572 1,572 222 1.572 1,572 Charitable activities Ministries and Mission Presbytery Dues Minister Expenses Pulpit supply Charitable Expenditure Other Staffing Costs Fabric Repair5 Council Tax and Waler Other Building Costs Church Office Organ & Music Other Expenses 34.819 1.047 1,903 60 241 34.819 1.047 1.903 60 241 35.819 2.584 286 1.4 27.7• 3.2* 11.626 1.86n 4.56 3.350 3.875 14.286 1.592 2,625 1.509 3.350 3.875 14.286 1.592 3.345 1.509 720 65.307 720 66 027 90.25 Other paymonts Purchase of Inveslmenls 29.827 29,827 54.21 14
St. Andrews Wallace Green and Lowick Church of Scotland Berwick n Tweed Notes Fonning part of the Financial Statements for the year ended 31" L)ecember 2024 5. Minister's Stipend All Church of Scolland congregations contribute lo the Natnal Stipend Fund which tears the costs of all ministers stipends and employer s contributions for national Insurance. pension and housing and loan fund. Ministers. stipends are paid In accordance with the national stipend scale. which Is related to years of service. For the year under review the minimum was £31.642 and the maximum stipend (in the fffth ar subsequent years of service) £38.884. 2024 2023 6. Collection for Third Parties Berwick Cornmunrty Trust - Foodbank Berwick & Dislncl Cancer Support BARK BeN41ck Swan and Wildlife Trust Church of Scotland- NESSL Great North Air Ambulance MND Scolland Christian Aid Big Sing Disaster Emergency Committee- Turkey & Syna Disaster Emergency Committee- Middle East BADFOD 420 286 39 39 389 211 260 387 150 312 559 220 260 15
St. Andrews Wallace Green and Lowick Church of Scotland Berwick u on Twee APPENDIX FUNDS HELO ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 ACCOUNTS Credit balances al 3141 December 2024 Church of Scotland Consolidated Fabric Fund - Revenue Church of Scotland Consolidated Fabric Fund - Capital 407 828 351 828 1235 1.179 16