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 committ*s.
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 C￿Operate$ 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 t*en 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 Be￿ICk 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 congregat￿n 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 prov￿e$ 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 Detern￿r 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 carr*d 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 RegUlat￿n5. 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 re￿1Ve￿ £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
Be￿ick 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. f￿S
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 Nat￿nal 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