THE CHURCH OF SCOTLAND COLDSTREAM & DISTRICT PARISHES Receipts and Payments Accounts Year Ended 31st December 2024 Church Number: 050342 Charity Number: SC001456 Stated Annual Meeting of the Congregation after Service at Coldstream Parish Church on Sunday. 9th March 2025 Coldstream & District Parishes Referenee and Administration InformatK•n Year Ended 31 December 2024 Charlty Name.. Coldstrcam & Di5trici EJari5hcs Chariiy Registrduon No: SC001456 Cun&iregation Referencc No- O*Oi42 COnt￿t Addre&s: Trustees Kirk Session CoDgregaiional Board PrincipAI Office•Bearers Min15ter.' Inlerim Moderator S¢ssion CI¢Tk: Clerk to Ihe Board: Church Tr&qsurer'. 1'3can': Independent Examiner Bankers Bank of Scotland The Business Direct (80?260) PO Bo¥ 10 BX21LB Pagt I Coldslream & District Parishe8 Trusieés Annual Report Year Ended 31 December 2024 Structure, Govemance and Managoment Governing t)o¢ument The Churth is administcrvd tn accordance Tth the ternis ofthe Oeed ofconsbtsticn. Recruitment and Appolntrnent of Trustees Th8 Kirk Session and c￿gregats￿al Blpra are the Lharrty I rustees. Ine ￿rk bessp)n memt*rs are the elders ofthe Churth and are frC￿ members ofthe ChLrch who a￿ Conside￿ to have the aFvropriate and ski118. Tha Minister. who 18 8 member of the PQrk Sessb)n. is SI￿d by the congregatijn 8n(l indurAed by 8nd 8LXX)unt8ble to Presbyiery. The Cwregatr.(x￿ Board is appynted irom wthin the D)n￿8901￿MI 8nd memterg of the c(ryregatDn are iwted to nommte indM¢*Jals Tr•h3 are balièved to have skill8 commithènt to (xntribjte to m￿agement affwrs of the Church. to become members of the Boar¢. Board Members are1t￿n app)￿ted at Ihe Staled Annual Meeting and serve toi a perkx r)f three years aftèr which they must 8eek rtreW￿)n at tre next Stated Annual Meebng. Organlsational Structure The CongregalK)nal Board ¢hairèd by the Alink%ter. Interim Mcéerator or Locurn and meets lour times in a year. Certain responsibililies a'e ¢Wegated to Finance Ccfflrnrtlee. Property Commiitee aThJ Socbal Ccthmittee as appropnate. The ￿"r￿ Sessw which nO￿alty rnBels minimum of times a year L8 ￿pOnSIble for spiritual affairs wthin Chuid). Objectives and Activities Church of SCola￿l is Trii*tarian in doctrr*. Refurmed in tralrtpjn aroj Presbyterian in polity It exists to g1￿ God and lo *vrk fr)r the advanrxmenl vf Chri$t'$ Kmgdom Ihroughcwl the worfd. As a nat10n￿ Church It acknthedse5 a distinctive call arpJ duty to brin9 thg ordinances of ￿tIllIc￿ to tITe per* Of every pafish in ScoUaTrJ through a territorial ministry. It oTroperales with other Churches in vaiious ee4jn￿1ca t￿dIeS in Scotland and teyoThJ. Qius￿eaM & u1S￿GI Yan6neg are IinKeo wnn t¢xl￿ Wla Leiv￿lM vansn tynurcn. I nare ar* Services of Worship each Sunday at 10.30am at Cdd8tr88rn in addition to wal s•rvicès for ChrMtrna8. Ea8tw and Cold81wm Qvic Week. Once a month an infom￿1 I￿a-style S8rvi(* on a Wednesday ovening in CoWstream. j￿nI swce5 Sl. Mary & AU Souls. Episcopal Church take ￿3t¢ wlhree bmes a year in Coldstream. and there 15 a joint monthly Ta1Z&s￿ e¥ening servKe. Montrdy pinvy wth St Mary and All Souls are also held at L¢nnel House Care Home. Followng retiramort In Apn'l 2023 of ￿th• Chary ol Coldstroam Distnct Parishes linked WTtP Fccles and Lwihohm Parish Church has been vacant. From 1 January 2024 been Interim Mothrator. Weekty services conlinued In Col(tstre¥m ￿ductsd by the WrJship Team thB SO8￿0￿ Clerk and visiting mini8tor8. Page 2 Coldstream & District Parishes Trustees Annual Report {ConL) Year Ended 31 December 2024 Objectives & Activities Icontd.) As of l January 2023 the Presbfv of Duns jcined with neighbouring kxesbyteriès lo fom Pr8sbytery ol Lothian and Borders and tht Duns Presbytery Mission Plan was lncorpwated ￿nI0 the L¢lhian and Borders Mtsston PL8n. receiving final approval in July 2023 8n¢J enterin9 the imp￿mentst1on phase in Septemter 2023. The Plan prov*Jes for a mirwster to b• bas8d in Coldstream as part of a ministy team sUPPOrting all the churches In the are of the former Duns Presbytery. Diw$si￿5 of fepresentatNes ol all the c¢)ngregatif￿$ have taken place V•ith Presbytery ¢Juriny 2024 aNI rt has been agreed that the fraMe¥KI￿ for the ministry team will tske trie fom) of a parish grouping. The parish of Earfston hasjoin8d the d1scussion$ and wrrill jc4n the parish groupirwJ tmth one of the five mnisters in the ministy team b8wJ in Ea￿$10n. Sessions and Gon￿at￿$ are exFeCted to vot8 on these arrangements eady in 2025, NthKh wll enable the proce88 of filling the vacarw in our tharge to beg￿. The PL4n envisages in￿¥￿1 inwrt ond leadership from Ir)cal Church elders and member5, With the team of ministers providing support and advice throughout the ongregats'ons in our area. Achievements and Perforniance The lfjrk Sèss*)n agr••d to change the time of the Sunday morning service from 11.15 a.m. to 10.30 a.m. from 17 November. Church attendan￿ on Sundays a￿ not back to pr pandemic levels, trKrt have stsbilised at around 30 on an avLYage Sunday. Pastoral ￿$*ting 1$ carrie(l out by elders wgiling memters in th￿r districts. Funerals have been conducted by our Interim Mfx1eratr)r and other kJcal and retired ministers. Despite regular giving by faithfijl members and a Gift Day in March. General Fund expenditure excEeded irhx)me by £7.651 before transfers. Although the balances of ufire3tncted designated fvnds are healthy, it ig not sustainable in the long term to subsKlise recurrirKJ wsts Irom Ihese fvnds. In January and February 8ervic88 Werè ￿ld in th• Churth H811 vthilè alt•rth"ort$ worè mad¢ in thè church. The raisèd chancd ar8a was 8xtsnd8d, ena￿rn9 a ramp to bg installad, making all parts of our premisès wh8è1thar accesgble. The front pew ￿￿S removed to albw sulfia￿t spac8 for fun8rals and the box pews removed from the corner of the church by thg tsjor to the High Street. This provides a fie￿ble area has been used, for example. as a chi￿ren'8 activty area during a baptism swvKe and ts book displays when the church was open duriThJ Civic Week. On each sth of the Lyntre pews ¥ half pew was removed lo make a space for us•rs ofwhedthairs and VAlkers. At the same time a new ￿ring arcuit was instslled to provhje powei points for the a￿￿￿1￿¥1sUaI system tog8ther with extra points for deanina and other oeneral use.. The hall provided an eaS￿r space to heat for ser¥Ke5 and aso a rrwjre irrtvnate atrr￿5pttere both for servickns and smaller fvr*raI5. On the other hand the church wa5 able to acccrfnmodate larger numbers for some frjnerals and al￿ for the V+EII-attended communrty ser¥ices at the opening of Coldstream CIVK Week and on Remembrance Surthy. Going fOrW￿d. some 5eMce5 have ￿nb"nUed to be hekl In the hall. In Oetobèr 3 ¢oncert was hekl in Church by the eekando Choir from Dortmund in Germany. They were able to Use the extended th•n¢d plafftsmi lo good effect and the buildtTrJ'8 8c(wJth'cs brtsLTroht the best oul of Iheif WO￿. P*Je 3 Coldstream & District Parishes Trustees Annual Report Year Ended 31 December 2024 Achievements and Perfonnance Icontd.) The Coklstream Guikl ¢￿tInUed its actr¥￿e3 .￿ a prcyJramme Of Guegt speakern on the second and fourth Wedr*sday eveninu of tre month during tr* autumn, wnter and spring. Meets'ngs have been ￿11 attended by ar¢uThJ 25 peO￿e each time, but in Ihe 8ulumn of 2024 meetiThJs were changed tOjU5t the second Wgdng¥day each month due lo dfftulty in finding speakers. There is a Men's Prayer Bwkfast once a fcfftnvjht on a Saturday moming. whth 1$ regu*rly attendetl by up to Iwefve men. A felltjwship dlscusslon group Ladies@10 meets on alternats Wednesday m¢ynirvd$. On alternat& Sunday M￿Ings the servic8 15 proceded by-sunday Sin< which is an opportunity for all WI￿ enjoy 8ingirKJ to exphye some new W￿shIP song5 togetsr. A weekday evening Lent cour8e held St Mary and Al St)uls Epr5c4pal Churth ift tr Churth Hall and by Iheir rector Our tvh) churches shared a service and lunch on tha Sunday ol th8 Week of Prayèr f¢x Chr￿bart Unity in January and r)n christs.an Aid Surmlay irT May. Our traditional a)Jmental wak of ffttness tc¢* place ￿ Goc¥J Friday and this yeals ecumenieal carol yngTrng was trganised in Market Square logether the CcAdstream Gèteway A$socAti¢￿. T%wJ act￿l￿e$ for primary age children **re held during the ye•r.' N "video and popGgrn" afternoon in March and an acknvity clay "Th• w￿$hOp. in rDJFerxtion wth B*wrkshire Chrksknan Youth Trust in October. Coklstrewn Primary sc￿￿1 hekl Easter Christrnas Serv￿ in Ihe Church wth support and a#￿sta[￿ from the ts)n9r8gatTron. Sumrner Tea5 at Coldstream we •Jain hdd in the Church Hall on f￿r Thurséay afternoons during the months of July arKI Augusl and *tre welkorgani5ed, popular well-atteThJed. also raisin9 laf9e sums of money lor Chur0* fvnds. On the Thurxlay of CivK Week, In a(k1ikn.(￿ to the afternrNJn teas san¢thNithe5 Itaybakes ¥wre Sold in the momvw 8nd the Churth ￿as open for ¥istors. The usual IDm* of Ihe aubjmn thurth FaY￿waS èttered the Fayre was Sund8y afternoon. There was gc¥Jd communty engageffenl and the F4Ye also raised rrmjney for ¢hur¢h fiJnds. Churth r￿mberS continue lo te invofved in 1tre Coldstream Communty Larder as tru$teo8 vc4unteers folltr*ir4J the successful m(Ne olthe18rder from a gyn8r ol th8 Church Hall to more stsftab￿ premise8 In 2023. The Presbylery Plan recom urth shwld dc41e ald 8ervtts ended after the retirement cf A5 SwinlDn Churth Is the only public btJd&ng Fn thè village avai*dble for ccmnurnity use. a S¥ffjnton communty group has been form8d with the bnlénticffl of wuirirwJ the Chutt building ￿ a Communty resource walki￿e for locamy run worship services. v*d¢Jings. furerals and other events. Th• indep8ndent "Mwse ChurBh' now hJld5 regular 5eMus. at 10.00 •.m. the third PAJnday of IhB mthth, whikn tr*"Swinion Hub" is fina11￿ng for Ihe futwe of tre tAJikling. Sw"nton Vimage thir use the Churth ￿lIdIng fo¥ reheorsals and for thoir SU￿$$fvI $pring and Chrtstmas c4Jneerts. Swthnton Prim*y S¢h(x)l also make use of the ChLtrth buiPJing fortheir 4ndd.temi Services. Th& W8bsrte- w*M.o)Idstreamdisln'ctthurches.org.uk- has proved to be a ValU￿e resource 8nd is updated r89ularfy. There is also rmi a Facebook page.. httys8.'IApM¥.fac&book comlCdd5treamK Page 4 Coldstream & District Parishes Trustees Annual Report Year Ended 31 December 2024 Financial Revlew Our Budget for 2024 predi(Jad a loss of £6.938 and before transfers the General Fund showed a defi(it of £7,651 but after transfers of£16.155 thi5 became a surplus 01 £9.104.. I ne fvnanong ot Qeneral Fun¢J expenLirture In tNe year required L68.731 IL56.857 ". 20231 while income gathered in ¢>)verage of I￿Se outgoings amounted to £61.0801£43,208 .' 2023} and after translers of £16755 a surplus of £9.104 (deficit £11,649 '. 2023} was the result. This has inmsed the General Fund balance to £9.6181£514 .' 20231 and total funds held at the bank aNI on dèposit have decreased to £178.1291£182.328 -. 2023). Movements in Funds H be explain&d more fulty bn Ihe folbw.ng paThJraph$. RKeipts TF* rewlar prinapal source of intfft 1$ frtyn weekty and n￿)nthlY offerings £20,398 (£21,888 .' 2023) with a Grft Day bw.ng hekl in Mawch raign9 £3.655 (Nil ." 20231.Tax r¢￿Vered from Gifi M"d was £5,455 (£5.096 ". 20231. It is disappointiry to note Ihat offerings continue to redLtt. FurK* raisThJ arawities Lyjntinued wth Summw Teas during July and August at Coldstr8am raising £1.741, (£1.437 .. 20231 and the Churth Fayre cC￿lbuted £6431£872 '. 20231. Our grateful thanks must go to all who ccrtributed in making these events a succe55. Smnton Choir concerts at Christmas raised £2351£170'. 20231. Inc%Mne from fftddings and funerals increased to £7251£575 .. 20231. U5tye ofthe Churth H*1 also increased to 1,8561£843 . 20231 aKled. in parL ty a UK Govemm¥nl elgctiom bvhen Ihe Hall Wds usèd as a Pdling Stats"on. Payments Cl￿dStreaM ané District Parishes is linked to E¢des aTrJ Leitholm Churches aThJ all expenses rel*'ng lo the Minister ar￿ to the Mange are met 75% by Coldstream and District las shown herein) and 25% by Ecdes and Leitholm. The exception to this Is Pulpit Supply where Ecde and Leitholm Church pay the full cost for eath Seryice taken by a stand-in Minister. Our Giving to Grow allo¢ab"(m for 2024 amounted to £10,619 after a v4c8nty $llow8nce Of £9,608 was deducted (Ministry & Kli55i¢n £12.838 ." 20231. Pr¥$bytory due$ lo th? Pfeswery of Loth*n$ & 8tsrders was £1,195 {£695 20231 No Manse Council Tax wa$ Paid (£193: 20231 due to the P•l8nse beiNJ v8¢ant. He8ting and Lighting costs are £7.965 (£7,181.. 20231 mainty due to the cost of he8b.ng Swinton Church. H¢)wever. the electn'aty supplier for Swinton has recenty been changed and we are du8 refund of appr0￿matety £1,800 from S¢otbsh Power. Fabric repairs arKJ Improvem￿ totslled £42,142 for y•ar and details ofthese ar8 given in Note 7. Includèd in this figure is the sum of £16.905 for alteration to the Chancel at c￿d$tr0am. This sum was ￿CoVered from our Consol￿￿ed Fabric Fund Cawtal Account. £4,335 in r8spect of AudioNisual costs mostty in ￿ wevious finanoal year was recovered from our Consolidated Fabnc Fund Revenue Ao>)unt a$ was the Sum of£2,613 for the new Loop system al Coldstream. The annual transfer of £2,C(JO was also made from the J M Gray FuTrJ to help cover repaircosts al Coldslream Churth. Page 5 Coldstream & District Parishe$ Trustees Annual Report Year Ended 31 December 2024 Summary The abserts of a minis￿ oJnb"nue$ to ha¥e a detnmentsl effect cr church attendances e￿denCed by the redL￿￿on in offerings. Itis hoped that coThJre9alions will appTove the Presbylery PAIssK>n Plan in e8rly 2025 en4￿1Th1 u$ to ethnmen￿ the prO￿sS of caning a Minister While bn 2024 r￿1ved a Vacancy Ajlowance of£9.608. folcA￿ry a thange of by e of Scottand.. we will onty be aNe lo claim any Pulpit Supply paymen1$ in Ih• comng year. Thts means Ihat our Givfftg b Grcm paym8nts1£10,619 in 20241 vlll inuÈ•$o to £23.469 for 2025 It Seems unlikely that can meet thesè payrrbents V4itW)th dipping into qithèr our consc4￿j￿ed F8bn"c Fund Revenue our one ofthe undosKJnated legac￿$ h8hS. FinarKialty. we have a drfhcult b.me ahead. Roservès Pollcy wt Is me I rusrees Ptyicy reserves u appr0￿mat￿Y Stx monins expenoiiure Inuuoing dezigrHted fvnd$. At Ihe year and the Church held unrnStrictsd cash funds of £108,404 of which £86.750 are de$￿Trated 18gacy funé$ Mrs MDrgan, £8.150 ft>r Miss Beveridge, ChLwch83 £103. É1,1 B5 for Sunéay School. £556 for Guild 8rKY £2.042 for Fabrie Fund The £9.618 remaining balance repr•s8nts just over 7 weeks eXpend￿re. The Churth also hekl £89,725 rEslrictod fvnds have b88n provKle£l fty the purpo3eJ ¥wfied in Note 2. Statement of Trustees. Responsibilities The momb•rs of the Kirtt &$sion I Congro98bonal Board must wepare financkal ¥taterrEnts vthich 9we suffwnt detail to erk•ble an a￿[￿alk)n of trE transactions cl ￿e Church dunrwJ Ihe finanaal year. Th8 membeis of the ses￿on / Congreg8tw)nal Board are ￿sponSIbl8 for kee￿n9 proper ar￿￿nISn9 reo)rds whi*, ¢n reqL￿SL mugt rgfiect financial positicffi of the Church at that lim? Thls musl be done to enwrt thalthe financial stslemenls comply Trmth the Charities and Trustee Investm8nt (Scotland) Act 2W5 llhe 2005 Act"), Ihe Charitiés unts (Sccllandl Regulath)ns 20C6 (as 2006 Regulab'on8') and the Rggulab"on8 cwregab.onal Finance approved by Ihe Generd A¥8embly of th• Church of ScotlarKI ifi 2007. They are also fespMsit4e fw Safeguarding the assets of the ChLtrch and must takè re9Wnab￿ ¥leps forthe pw¢n:th andlor deteGtson of fraud and olhar irregularrues. Drov Dat•................ Page 6 Coldstream & Districl Parishes Report of The Independent Examiner Year Ended 31sl December 2024 I report on ihe financial staiemenrs of the chri1} for ihe Near ended 315t tkc¢mbeT 2024. whi¢h are set oui on pages 8 10 16. The charity s TrU￿ee5 are ￿spOTL51b)e for Ihe pryation of ihe accounts in accordance with the temis of the Charities a￿j Trusiee In¥esimeni (Scoilandl Ath IIX)% {"Ihe •tK)S ALI") and ?(XJ6 {as amended) ("the ?(X16 Rcgulations"). the Charitie& A¢¢ounts (St￿78nd) Regularion5 - The chariiv's Trustees ronsid¢r that thc audil r¢qui￿men1 of Regulation 10 (I ) (d) of thc Regulatio￿ does rfftot appl￿. It is my reswnsibiliTh' to examine ihe accounts a5 required under section 44111 (¢) of the 2005 Act and io state HhetheT PArticulor mamers have come to rnv a￿ntiOn. My examination is carried out in accordance wilh RegUl￿10n I l of the 2006 Regul￿)0￿$. An examinaiion In¢1￿4¢> a r¢wi¢w of the tK¢ounting rtcords kept b). the charity and compatison of the ￿COunt5 presented with those reconjs. li also includes consideration of any unusual it¢rn5 or di5c105urcs in ihe accounts and Keks explwwion5 from the Tntsiees con¢erning anv s￿h matters. The procedutts undertaken do not provide all the ¢vidence thai would be required in an audit a￿1. eonseqJeffl]y. I do not express an audit opinion on the i¢w giv¢n by th¢ Kcount5. In ¢onne¢tion with m) examination. matter kn come to mv attention- which gil'es me reasonable cauK lo b¢lievr ihaL in Jny tnatcrial re5PCCt. rrquiwrmcnts.. to keep accouniing Tword5 in ¥¢ord8nce Hith Seaion 44 (11(a) of the 2005 Art and Regulation 4 of ihe ?006 Regulation5. and ro prepare acco￿lS which aeCOTd with ihe accounting Yecorrls and comply with Regulalion 9 ofthc •006 Fiegulations have not been meL or to which. in my opinion: 8ttention should be drawm in ofder ￿ enable a pmper understandin8 of the accounls to be reached. Date Page 7 Coldstre4m & Distriet Parnbe8 St*tement of Balances AS At 31 December 2024 Uxrtsirlrted Fun•J$ 2024 Funds 2024 Total 2024 21123 Bank & De￿ Balances Bank &. Dew)sit balances broughi foiwwd 116.61h5 65,771 1119.91% lowemtnt IM year Exr¢55 Of Receipts o¥¢r PayrnenLS for ihe year -8.?02 4.orm 4.198 -7.608 Fjank & fJy.8it balatjccs carried forward 108.404 178,1?9 18?327 Investments At Market I,￿u£ 68.040 64,97; Ai c.osi 14.360 34.360 34.360 ,4xfjet8 Gift Aid Receivable Refund due from Scoitish Power (Swintonl F.LLles & l.eiiholm. Lkc¢mtÉr )024 197 397 208 313 521 4,61? 4.612 LIAbllltieg The ￿COunts were approved by the Kirk Session and CongreWion?l ￿>￿rd on: Date ror and on behalf of the Ki￿ Session and Con Clcrk to the Cortgreg*lion*l Board P•J• 8 Coldstream & District Parishes Receipts and Payments Account for Year Ended 31st December 2024 Re5trirted FHMds 2924 F•nds Totil Total 2023 2024 2024 Note Receipts DonatlDn5 29.576 29.576 26.984 l*gacies Aciiwiii¢% fDr CJ¢neraling Funds Glek Income 3b 2.885 2.885 2.524 Bank & DetX15it IrrtertS1 Inwesimeni IKome 5.407 3.281 8.688 5.894 1.357 3&759 1.051 1.530 43.678 1.856 725 39.91Y 1.856 3.759 R¢nthl of Premises 843 Wethiings aNi Funerals Sale of A55¢t5 Sale of Inwesirnents 725 575 GTrnt5 RecL"iYcd Il.Pll'GS- s￿intonI Council Ta¥ Relm Rttcipts from GeThcrai I'rustees Guild Income 23.854 434 23.854 434 11.264 670 Other ReLYiNS Foun(knion koiland. I Spmule Fund Total Receipts 134 3.363 3.497 66.922 7.122 74.044 50.195 Payments CL)$1$ 1>1-CJettC￿Ifig Funds Charitable Activitie5 Govcrna]Kt Costs 76.959 78.077 50 57.641 50 Jo Other Pa>meni% Totsl Payments 77.124 78.241 57.802 Exre55 of Receipts over Payments for the year before Transfers -10202 4.198 -7.607 Transfers Exeess of Reeeipts over Payments for the year -8.202 4.198 .7.6Q7 ColdstrtAm & Distriet ParKshe5 Notes to tbe A¢couttts Ye#r ended 31 December 2024 Trnstee Remui Il(l Rel¥ted P*rfi. Tr•nsxctions Durinv ihe Jear Ini¢rim M(Kleraior. rec¢itr¢d (120 in trai'el ex￿nses. In addiii Clerk received £77 for and stationcry. e¢ei%'ed £1.440 as (wnist and rcEe1￿d £63 for posMg¢. printittg and otherout of expense5. I'rea$ur¢r Duiing Ihe year the Charity did not enter into related tran￿lIons. MovemeDts in Funds {Eicludin% Invutnknt V#knes) .41Jl Ilt¢ Mt¢elpls 2024 Unrestrfcted Funds General Fund DesiÈnated Fabric Resetwe Fund D￿ignated Mi55 BcN'eridgc Fund DeSi￿aled MTS Morgan fund Desigllaled MT$ I SW￿le Desiwated Churches "I￿¢ther Fw)d Dcsignaied Sunday SchoDI Fund D¢5ignated Guild Fund 514 2.005 11.6U6 9>.096 61.080 37 544 4.8?7 68.731 16.755 9.618 -S.CKJO -y,15S 8.150 86.750 8.018 103 1.18$ 103 1.185 456 108.404 434 00.9?2 375 77.124 -(￿0 2.￿J0 116.606 Restrleted Fund5 Miss E H FOA for Swinton Church Mrs C Rae for Swinwn Fthc Lail>kirk Pari%h Fund Organ Furt RLvJdy M&ihesoTh Youth Fund Bcnevol¢nt fund J %1 CJTay fund l J5? 3undati[￿ Scot18nd for this fund. A##ly51s of Incom¢ Lnresrridtd Re5tri¢ted Funds Fu•ds 2024 2114 Total 2024 Tot41 2023 A) Donxtions WFO Scheme (non Gift Aid) Gift Aid fyonalions R¢o)Nered on Gift Aid OTdin8Th Offerings (Open PI&Eel Other offerin￿ (Gift Dayl Other ntTerIn￿ Ir)ollatio￿ tl¢l 10?4 119.10 1.0?4 985 14.648 5.096 5.685 5.445 3.64 j 988 29.576 988 29.576 $70 26.984 b) I 8tie% 1.000 Pagell Coldslream & District Parisbes Notes to the Aecounts {cont.) Ye4r ended 31 Dttember 2024 3 e) Fund R4Fsing Events Unrestrbtted Restricte41 Funds Fund$ 2024 2024 Total 2024 Toi•l 2023 Summer Teas Swinton Choir Concerts Christmas Fa)'re Belcando Choir Sunday Teas I Coffee5 Books P¢nni¢s 1.741 235 645 65 159 1.741 235 645 6.5 159 40 1.437 170 872 2.885 2.885 2.524 Anxlysls of Paymettts (a) cl￿¢$ of Generating Funds OfferitL¥ Enl'elopes (b) Chsritable Activitie5 Giving io Grow All￿110￿ Pre$b￿tr) Dues Minisier's Trdvelling E.¥penses Minislri's PhoDe & ￿hr￿ Expenses Pulpit Supply Chher Staffing Costs Fabri¢ R¢paÈrs & Maintrnance Healin8 & Li8htin8 Manse Heating & Lighiing Manse Council T Insurance Elraadband & Website Printlll8. Stationer). & Postage Life & Work Musi¢ Cosis Youth Pry)jects Congregaiional organi￿lOn$ Charitable t)Dnations Guild Expense5 Other Expens¢s 10.619 1.195 i?0 10.619 .195 120 12.838 695 963 1.019 3.917 41.064 6.938 1.027 1.019 3.917 42,142 6.938 1.027 2.010 4.717 18,089 6.634 548 193 5,860 929 443 1.078 6.346 1.021 355 6,346 1.021 355 899 28 899 ?28 851 136 1,125 375 711 76.959 1.125 37$ 751 78.077 1,378 255 1.102 57.641 40 21124 2.024 2024 2023 (c) GoTrernance Costs Independent c¥aMinerfs ftts 50 50 50 (d) Other P*ymertts Pa8e 12 Coldstream & Di51rict Parishes Notes lo the Accounts (conf.) Year ended 31 Deeembtr 2024 Collec¢ion$ for Third P*rtles 2024 2023 Borders Children's Charity 8en¥ic￿h1re Chrisiian l'outh Tust Chr15tian Aid Embrace the Middle East Chisiian Aid Middle East Crisis Appeal ?08 145 150 458 250 MintSter's Stipend All Church of sc￿land congre8ations contrib￿¢ to the N'atio1￿1 Stipend Fund whith bears ihe cost of all mintster5' Stipends and emplo)ers conthbuiions for National In5ufdnc£. pensk)n and housing and loan fund. Ministers. Stipcnds are paid in accordaDcc with Ihe national stipend scalr. which 15 related to years of ser%'i¢e. For th¢ l'ear under review ihe minimum Siipena w2$ £31.642 and the maxirnum stipend lin the fillh and subsequent years) £38.884_ Analys￿ of Trabric R¢p4ir& MainttTh*nee & ImpTovernents ColdstreAm Church Chgnctl Carpets Plumbing & Pip¢ Work Electrician Joiner her New L(K)p Systrm Firt ExtinguishEr Mainlcnancc Boiler Repairs Carpet Cleaning- Hall AIV Equipment Paid from Morg*rt Fujbd N¢w Gates, D(KJrs & Screen Boilrr & Pipe Repairs Man5e-75•A of Total Cos¢ Porch & Guuers Ground Maini¢nan¢e Solar Panels 4.(103 2.357 3.749 Funded by Consolidated 16.9D5 Fabric Capital A¢couni 2.613 ConsDI. Fab. Revenue Alc 79 487 8.017 28.377 3.319 56 6.866 ~ 10,241 See Below Fire Extinguisher ￿l8]nTenance Fire Exiinguisher Replacemcnt Roof Kepair5- Paid from C Rae Fund Ladvkirk & Whitsomt Refencing- Whitsome Glebc 76 216 1079 1.371 2.153 £4J35 w85 withdrawTr from our Consolid￿ed Fabric Revenue Alc to cover cxpenditurc on Equipment most of which was in¢urrEd in 2023 The Totsl Cost of the Manse Solar Panels- £9.155 wa$ paid from the Mrs Morgan Fund. 25Y¢ of this will be reclaimed frrrfD E¢¢1¢5 & Leith)Im ChuT¢h. Coldstream & District Parishes Notes to the Aceijllllts (conl.) y￿rended 31 D¢cember2024 Coldstrt*m Gtsild OpcThing Balan Subscriptions Coll¢¢tions 1097 Speakers 260 Coldstream cornMunt￿ News 174 Coldstream Parish Chvrch Cr055 Reach 125 50 600 200 Balance in Bank 556 1531 Pa8e 14 ColdstreAm & District Parishes Appendix Year Ended 31 December 2024 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GEI%ERAL TRUSTEES 2024 2023 Capital Account (11)- Coldstream Transferred frorn Fogo & Swinion Capi￿1 Account Cosi ofchan¢el Wrks 2.725 -16,905 -16.905 278.497 ?61.592 2,725 275.772 278.497 Balance as ai I st January (at cost) Balance as at 3 1st De(e[nberf￿ cost) Market Value 261,592 278.230 Revenue A¢count Interesi for vear Deposit Fund Inte￿t Income Fund Dividend Growth Fund Dividend CFF Share Dividend 673 5.535 4.733 2.530 374 3.975 3.365 1.876 121 13.479 14,115 27.594 9.711 16.826 26,537 -735 25,802 422 ADD Balance a5 at 1st January LESS Previous Yearfs Adjustment 27.594 -1.034 4.335 -2.613 LESS Admin Fees LESS Audio Visual Equipmeni- Coldstrearn LESSLoop System Upgrade LESS Interest Adjustment LESS New External Dwrs Bal¥nee 8s at 31st December -11264 14.115 19.61? Page 15 Coldstream & District Parishes Appendix Year ended 31st December 2024 FUNDS HELD ON BEHALF OF THE CONGREGATIO BY"I'HE CHURCH OF SCOTLAI*D GENEII4L TRLSTEES 2024 2023 Capital AeeDUDt {Illl- Ladykirk & Whitsome Balan¢¢ as at I st January (af Cosl) Realised Investment Gain Balance as at 3 1st DecembeT (at COM} 32.914 31,981 933 32.914 32.914 Markef Value as at 31 st December 48,175 45.897 Revenue Account Interest Deposit Fund Interest Growth Fund Dividend CFF Share Dividend 325 290 158 95 868 6.638 7.506 1,469 1,613 5,030 6,643 ADD Balan¢e as at I st January LESS Vegetation Removal LESS Admin. Fees Balance 31 si tkcember 40 7.466 6,638 Tem Fund Sale Proceeds of Ladykirk chU￿h Sale of Land - Old Smiddy. Swinton Inte￿$t Written Off - (85 Fund) 730 142 872 -137 735 ADD Balance asl ￿ January 80 80 LESS Swinion Chur¢h Valuation SLErvey Registrntion Due5 Law Depanmeni Fees Interest Balance 3 1st D¢cemb¢r -1,740 -80 -650 -1,740 80 Notes Heritable Properties are not recorded in the Accounts. Th¢ tltle de￿S are held by Church or Scotland General Tnjsiees. Capital Account (11) represents the price difference between the sale of the old Coldstream Manse and the purchase of the new Manse in 2(KJ4105. the sale of Swinton Manse in 2020 and the sale of Ladykirk Church in 2022. Temporary Fund detai15 Costs involved in ihe sale of Swinton Church Page 16