2024-12-31-accounts

Cbei'iot Churches: Church of Scotland nd Financial Stateme for tbe tr ended 31st DtceThber 2024 CoDgregiion %0: IJ60381 CbriTh' No: S("IJO3023

C-hei'iot C'hur¢hes .' Church of ScoilaDd Reftrenct Administrative Informatlo Charily Namc.. Cheviot Churchcs". Church of s￿la￿l C'hariry Regisiraiion Number: SC(K1102i Congre￿all0￿ Reference No". 060381 Coniaci Addre5S'. Trustees Independent Lxamintr cllliic A flLII LL .4cademi House Shedden Park Rclad ke150 TDS 7AL B*nk¢r4 The Roval Bank of Scoiland 6 The Square Kelso TD5 7H(i

C-he%'iiii C-hurehey Tbe Cbthrcb of Scotland Trustees. Annual Rt lor the "tar ended 31 D¢c¢mber 2024 The Iru51¢cs present ihcir annual repon and ihe xcounts for ihe >eaT enda 31st tk¢¢rnbrr 20?4. The rru51rc5 5crv¢d duriiig Iht ￿tar and up 10 the dale u(Ihi5 repi?rt s¢1 oul cpn ihe Referenrc and AdTnini4irali&e Inf(Innaii(In pa tructurt. Gol'trnante amd Mnagem¢nl Govtrning DD¢umtffjt The congregaiion is a registered chartty.. number SC003023. and is administered iD accordance ￿1th the tern5 Lif the Deed of Constitution IUniwN Fomi arwj is subjeci ￿ ihe Acts and Regulaiions of the General Assembly of ihe Chu ()f SLI)Iland. Member5 of the kirk Session are th¢ ¢harit¥ tru51¢¢5. The KiTk Se%sion mcmbers are Ihe elders of ihe Church and Ire chosen Irom Ih05C tnernb¢r5 Qf the Chwch are considered to have Ihe appropri31e &itls and skills. The Minis wkn is a member of the Kirk Session. is eleckd by the i ChurLhe% finall% relLErned ￿-DOn￿8]ity. afler thr 5tres5¢5 WMI 5train5 of Ihc Cowd years. '¢¢klv 5¢Tr1C¢ 5he¢ts Ihe use of hJThn Ws 15 novp full> operational again And iht scr¢ens Continue to be a a$5cI to the seTh'ice5 in Yeiholm. C'ommunion 5ervice5 £onitnue at Ttgular inier%"a15 throthghout lh¢ )'¢3r in our chu and we a150 have Ihe added opwrninity lo att¢NI infom￿1 ¢v¢nin8 COmmunM￿ 5¢V+lfC5 throughout thc )'ear. rcal The colttt afier th¢ sen i¢es ith I'¢tholm chU￿h ¢arh week conlinu¢s and thc week.li coffee and chat a150 in Ye Chureh Church has ¥one from 51rengrh io Stren￿h. Il'e arc ￿elcoM7￿4 rnan! rte￿ face5 to this eveni on a re basis. and this In¢ludes Ihe children fmm ihe Nurser% ai I"eiholm SclM)ol at le4LS1 one a Itrm. olm ular The various £ommiuees w'ithin Iht chwch cothtinue 10 mttt regulatll throug}￿ul the year and the Il'a>fi and 8roup have su£ctssfulli produced and y)id a ChDiol Chuirhc5 Trripe EK¥)k. This book" w7s firsi publish .4. To date alTMSt OO hale bcc years ago. then follow¢d b!" iersion ihiff) )ears ago and Ncrsion three in 10, and rnu511hank" Ihe Shops in Iloreballle aTrJ Ytiholm for helpin8 ￿lIh Ihe sales of Ihis Il'e ian a ¢ompdil Ihe sc1x￿15 to design Ihe cover and this wa5 embraced bj all the Lhildren in knth of Ihr ickn(?15 5{) thanks mu41 Ihem for their ¢nihusi&sm in takirt8 pan. eans fifty sold in The Crdtl Club toniinues lo run on a Ilonthv afienwn in Y¢tholm Church aThJ over the )rar wtlcomed new m¢mb¢rs lo Ih¢ group. Thanks musi go li) lor her coniinued work *iih this ¥r(wp

Chei'ioi Churches . The Chur¢b of Scotland Trustees, ADDual Re for the )'tar endtd 31 Ikcernber 2024 Achie%'tments and Performan¢t IcontiThuedl The Toast Club c(Jnlinue5 In run twice w¢¢klv in Yetholm Sckn)l from Uctober to Klarrh and ¢oniinues to be enjoved by the children at ihe school. L'nf0rtur￿ItIi'. the Toast Club al Moreballle h&$ proKed nK)re diific￿lI tn impleinent. bui the plan ts 10 continue to tr). and find volunicers io help ￿11￿ ihi$ i'enwre. The ￿lUSIC ar￿ N1overnenl (iroup io nm sutessfull!" In Yetholm ChuKh on a Thursday Th￿)￿7￿¥. Thanks to all atte[￿ and support this sroup. The HaThest S¢Thi¢es this ¥ear tre very well alleThdtd •rnl the lunch in I'dknlm proved io k an exccplionall) px)pular And well SUPFK>rted ¢%"eni and is h)pefvll) something ran su5wn and build on in th¢ coming )'ear. Thc choir in %lorebanl¢ 15 well SUp￿rIed and ¢nhan¢es th¢ V4¢ekly seTh'ic£$ for all who attrnd. Th¢ El¥)Ir In I'i111,,11i1 11411% .IINiTr resiinied and e are grJieful for Ihe 5UPWrt this has from all anend dnd SI￿rial thanks Iii lill despiie nK)ving io selk.irk has ronlinued iu plai" Iht organ weekli in I'etholm speci￿ m¢ntion musi b¢ m3de of ￿lIhO has plaved the or¥an faithfull). ￿ Morebattle Church foT 75 ¢ar%. This hu¥¢ aLhietrenicni ¥aiiii'. 'Iliill'.on In rhe local pr¢55 bui ￿$ also covtrtd Border Telei'i5ion. Ai Ih¢ eiid lif ih¢ ¥¢ar ih¢ roll Siv(Kt at ?35 memters with ihere being 20 on I￿ supplernenlaT)' TL)11 and *4 adherenis. Things are nLlW in ih¢ proce55 Of updaied as Me txlw TkM)%e foThkard wilh Ihe linkage Mjih K¢ls(i Old and Sprousion Parish L-hurch. Sadly in Iht la51 %ear we ha%L ILi%l Iilll IIlllL' ing F.Id¢r ofchevioi Churches. M'e thank sears ofs¢rnii¢ io our church. 14'e haie IL? Ihank our minisiL" i Trr all hi5 daiEaiioh and supw)rt to us oler ihe last )ear. Ili5 M"orkload does noi diminish wiin tiinr. DUL IS InLrrasin8 14lth ihe amalgam#iivn ufthe Presbier). and the immintni linkag¢ Miih Ke150 Old and Sprou51on Pansh f.hur¢h. .411 the office bearers and congrcagation of Chei ioi Churchts are io be sincerel% thaThkcd for their faith. support and b>￿d humi)r ￿l11L17 have carried and guided us through arboihtt bus> year. ior hi5 many -in¥nci¥l rel'it iniTiJI liiok ai The 2024 accounts slM)ws a health> surplus of incom¢ ¢xp¢ndiiuTe of £20.1 ?$ This is enlirel) due io a ve% geneTOU5 It￿8r) of £?9.954. withoLrt V4thich we would hawe been in deficji (h.erall our givin8S through DD. Fll'u. Ciiti .4id casual and open plate ate bj. £1.84i. tknnaiions ar¢ b) £4.9?8 but ihat Ha5 becausc we raised that am4)uni lasi vear ￿lIh a s￿lia1 apFrdl for hclp Hith the cl(Kk ioweT.Uur reiurn on OUT In&ellmcn15 Trh'3s mv¢h the sam¢, The Overall eKpendiiuTe up b% around £• 79? The Nlission Outreach up b). £97$ Ihis vcar This apart ovcrall tn05101.our e.Kpentidur¢ in line M"iih !O&_•.

CheTriot Churchtq . The Church of S¢oll/ Trusteti. Annual Re ontinued rur the er ended 31 De¢ember 2024 Investmtnls are hvld with the ChurLh lif Stoiland. Nl&.li In￿e51m¢￿￿ and ¥lorebaMlc Commtsnity s￿￿. and ha&e be for a number of }ears. In￿esm)ents arc held in ordcr to b¢n¢r¥l¢ ¢xpital brrtsffih aThl supplement Ihe Chuich's In¢nme f+r Ihe purpo$¢$ of labric mBinien8nce. thc. The i￿￿¢t5 reY1t￿ ini'estments held bN th¢ C'hurch on a regular basis io tnsuts they are perforniinB in litte with expeciations. Ai preseni the invesnntnis held mcei Ihe objethive$ sei b) the trustees. Risk m#nEemenl The n13jiir risk tacing Ihis ind all (Iihrr Lon8r¢¥alions is an 88¢in8 Congregation whtsse numbers are noi betng replac as death remo%'tS FAime. Tht Tlsk is that thi5 continuing drop ￿711 l¢ad li) a w)Sliion difficiili to suslain finanLial IlvweirT. Il ha$ 10 be said Ihli our suptM)rl comts froni many ww(¢s 1$ not %tholl)' dependent on numbers. melioraie thi5 risk wt need io be awart of a changing panern 8ThJ thai Sundai. wwship 15 Th11 Ihc pnvril> JI was.

ikno¥%led¥iin¥ this wt ha%t asked V4hal ¢lse ihe Church might b¢ for. A ¢ongre8alion thai develops a presence throu

Ic4ihing ynd ¢uliur¢. dev¢k)pin¥ spiriiu8lity and pastyral car¢ should conlinu¢ ￿ br $u5tainable. Rvrvu Polic). I'he I'rusiees. polic). is io mainTain re5eryes IL¥ meei t.xpcnditure al a le¥el which appr()ximalc4 lil three lil mvnih5 of ordinary expenditure whiih bc beiween approxini•lelh £16.7WI Ind £.3 1 Sy8 Including desi8nat lund5. In addition Suffic￿nI rtsen•es held io enswe the co51 lif an). nece$5ar)' repl￿t￿￿￿t5 of equipment b¢ m Ai the ytar cThd ih¢ Church hcld iotsl fund% ()f £7? 09.1. 1202_1. £51.9681 of which a deficii of £12.075. 1202.1 defici £.3U I I I I was held In th¢ Li¢n¢raJ F"uThl. • surplus of £5 1 19?1 ?021 . £5 1.) 01 has been desibmated as per the Wari (uDd% dclniled in rt()ie g. ond th¢ hAl&n¢e ot. £lO.X76 (2n21 £?8.7591 is held in rtslriclrd lunds whi¢h haNe Also b disclosed in notc lo Ihe5e a¢counis. The general furbd balanc¢ is lowrr ihan M'ould bf dc4ired and the IN￿r¢ awJre Ihal Ihey %￿Uld rM)t be 5uffKirnt to rncd liabiliiirs as Ihe>' •ris¢. The iThsl¢es lookin8 at wavs to rtsoli'e I issu¢ t4lemen¢ nl Truiltts, Rmpohilhlliil I'lll nilnibcri i)f Iht Kirk l¢%siLill ￿1￿1 pr¢p•re finan¢ial swem¢nts which 8ivc sufficieni detail w enable an 4ppre¢iaii of rhe transacTions ol. Ihe ('huTch during ihe fifianrial year. I'he members ofthe Kirk Se55ion rcsw)nsiblc foT kecpi prop¢r Jriouniin¥ rtioFds whiLh. i)n re4yesi. musi rcflecl the finaKi•l w>silion of lh¢ (-hurch ai thai Iinie. "lThis rnusi (li)ne til ihal Ihe finJnLial stalen￿￿[S complv with ihe ('hariiic5 and I'ru51cc Invc51nKnl ISr(Tilandl Ail l(K) Cli4rili¢s Arwunt5 ISciill¥ndi Re¥uldlic)n5 ty006 and the Re8uliii)ns Antni Con8rryalson41 Finance appr()¥ed hi. (ienrral A55crnblTr ol the C'hur¢h of Sroilond Lll ?007. 1 he> rt also reS￿nSible for safc¥uaTdin¥ th¢ Js5¢15 of C'hurch and mu.st 14ke r¢oM)nable *t¢ps for the pre%eniion &nd or deieclion of fraud and oihcT ifTcgul¥niies

C hes'ii>¢ Churches . The C hurch of ktstl•Dd Inde DdeDt ExAmiDtr's R rusi¢¢i of Ch¢i'iot b4r¢h I report on rhe accounts olihe ¢han"ty for the ye¥ ended 3151 December 2024 ththich tre sei oui on th¢ following pages. Re5pettii't reJpon#ibiliiits of ¢mttes and esmintr The ¢haTiTr'S resp)nsible for the preparaiitin of the &ccounts tn accordance with the terms of th¢ Chniies I"ruslee Inve$im¢#i Iseoilandi Arl ?l)OS and Ihr Chan"IK5 A¢rouD15 IS¢vilaMlI Rrgulalion5 ?0¢)b. The charity trust¢¢s ¢on$ider ih¥i th¢ •udii fffjuiremeth of Reguliiion IW I I Idi ol the AEci)unts R¢gulaiion5 does N)t appl). li is m) r¢%piiD%ibilil> Iii eiamint ihe acci)unl.4 as r¢quircd undcr scclion 4411 i {rl Df Ihe Arl an¢J lo %tsie whether panicular matters have come to my altenlion. BJis of indtpendeni tx•mititr'J sltemtnt An exwminatjon is earri¢d out in 0¢¢ord￿￿e with R¢guIl(￿ I l of th¢ Chriii¢s A¢¢ounlS IS¢oilxndi ReBul•tts)n$ 21H)6. An ¢xaminaiiov Jniludcs a Tevicv4 of ihc xcouniins record5 kepi by Ihr Chari￿. and a compariwn of Ihc accounls presenied with ihose records. It alsi) in I do Th)¢ ¢xpr¢ss oudii Ilie ¥ivrn lh¢ Independenl eJimlTher'5 $l*ttnbeni In Ihe rourst of my examinaiion. maner hJ> come to m) Jnemion thich gives me Ttasonabl¢ ¢bust 10 b¢li¢¥¢ th•t in an). m￿trIal resptd ih¢ rtquiremenis.. to keep a¢¢ouniin8 rrtor45 in ￿¢Old￿ iih Se¢iion 44 1 l M81 ol the ?005 Aci And R¢8ul4lion 4 01. the 21K)6 AIL(ILinis Rrgulwlionfi. Ind 10 pr¢par¢ aiiwnis whi¢h a¢¢i)rd ￿th tht a¢iouMiD8 ff¢ord$ and ¢ompl> wih Re8ul&iion 9 vf Ihe 2006 A¢¢oun RL'guldlillll¥ ha¥¢ nL)I b¢en met. iTrr tn whirh in 4ipini4ln JllltN)n should b¢ dr8Mm in ord¢r to enable a proper undeTSt4nding of Ihe i¢¢ounis io b¢ Aiadcm% Iliius¢ hedden Park. R(Trad TD$ 7AL Date..

Cheviot Churcht5 . Tbe Cburf b of Scniland Recei ror iht t5 ynd Pa ment5 Acf ounl 'ear ended JI l)ecember 2024 (Inrestricttd Funds 2024 Desi%nittd Fund5 2024 Restritted Funds 2024 Tot1 2024 lotAI 102J Note Recei Donations and legacies Inconie from chariiable activities Investment income 405 925 3.047 4.177 58.78.1 7.099 5.-118 71.200 .3.506 421 85.23.1 4.431 5.585 91.727 Receipts from General Twstee5 12.369 12.369 9,478 Totl Re¢ei 85.233 16.746 2.117 104.096 80.678 'ments Raising funds Chariiable aciiviiies Goi'ernance C-0515 218 65.419 1.560 218 82,19.1 1.560 195 77.984 1.000 16,774 Total PX ments 67.197 16.774 83.971 81.179 Extt*s of Rettiibt$ tsvtr P4vments for the J'¢¥r btfort tr4n5feT5 18,036 1281 2,117 20.125 1501 TrAnsfers Exre$s ol Rertipts ovtr P8vThent5 fvr the vt¥r 18.036 {281 2.117

I'he% lot C'.hurehes .' The I'hurch of Scntland Staltment of Bal¥nees as xt 31 Doetmb¢r 2024 lInr￿trIcled DesiEnted Funilq 2024 Rt$tri¢ied Funil¥ Toial 2024 Total 2023 2024 2024 Note 14ank and dep()%il bJlan¢¢ b¥ou¥ht form'ard 53.320 28.759 51.968 -$2,469 Mole￿en¢ in yer'. F.KLes￿ of Rectipls over PavThenis for the vear 18.010 1281 20,125 Bank dnd deposii balances Larried fonvard 112.0781 53.292 .30.876 72.09.3 51.968 Inve4imenls 81 m*rkel %'glue 59.?18 1?1.477 15.7.10 Asieis Gifi.4id ReceiNable Receipts General Trustees Funerals L)onaiion Fuiidr8ising- ReLiPL Bi)ok 1.800 1.800 69$ 1.326 1.784 695 300 349 800 (>95 .1.821 Special C olleclions lo be disbursed Mi111siers TrdTrel Expcnsc5 PfopenN' costs- church fabric repairs 2,107 7%8 2,107 7$8 212 212 286 268 (hlier ¢¥pen￿¢s. ¥ift5 Jnd ￿)n￿rat¢8 3,077 1.391 The A¢¢oynis were #pprovtd b>. Ille Kirk Session and financial BvaTd and si¥ied i)n Ilieiw behalf b).:

Chei-ioi Chwr¢bt$: Tb¢ Chwr tes to the ActOUDts fur the 'er ended JI Decembtr 2024 l. Attoufftting Polities Thy ALLIILmts should b¢ re8d in ¢onjunaM)n with ihe Annual Re￿}rI of the Tru4¢es. The Princip81 are as follow5". Af ¢ounl¥ng C oni'entio ThL ,4LiÉiiif115 are pr¢par¥d iTh ￿(￿rdOn(C with ienns of the fhariiies Tn￿let Investment Iscoilandl Act 2 th¢ C"h3riii¢$ A¢counis (Scoilandi Regulation5 lo￿. sand Income •nd Eiptnditure Inciimt and F.%￿ndItute ar¢ a¢coynt¢d for on • ¢&sh b￿15. l #pilAI ExptTrditurt All repairs and maintenantt thrt charBtd to Ihe dtsi¥naied fabri¢ r￿d and sny ilems ors c4pitil n•tUTe are ￿11 revenue. ITt(I Investmenis are stiled ai mark.et ￿lUt. 2. Tru.41ee RtlllUlltri¢ion Ind Rtli¢d Prt% Tr•nJ¢tions Duriii& Ilie )ew l iTu%ice5 r¢¥¢Tri¢d r¢tn)bur5¢ni¢nl i)f cipcns¢s ts)tallin% £6.4(M12021- £6.174 p•id tt) .3 iwsie¢$l. In addiiion Ihe following members of the Kirk Session recei%ed the folkiwinB ￿￿￿￿15.. 2024 202J . Jiiiinislrtor. 5¢55ion clerk arwj tyetsurer) 1,680 1.680 1.680 N(? Irijslcc Trr • peN?n ftlaird iiTr a Ini%it¢ had Perm￿11 iilliri%T Ill Jiii ixiiiiiail or w4n$￿1?￿ ¢ni¢r¢d in plii % L'llf other Ihan - £495 12023- E 1.015 Ip•id i(, .tsurer bi. lh¢ wilc É)r J. %lihiiter'i Siiptnd All C'hurch ol Scoiland congrrgalions contribuie Iv Ihe X'41ionl Siiptnd Fund thich bear4 Ilic £n4t4 of all $lipends and tmplo)er's coniribuiions for national insurdnce. pcN51C)rt housing loan fund. Ilini51er5' silmends are paid in accordance wilh th¢ n•1i0￿1 SiiPeDd s¢•Je. which is ￿tated to i'¢W5 of 5eT%"Ice. FOT ihe year uthder r iew Ihe minirnurn Slipcr￿ £.31.642 •ThJ th¢ m￿lm￿rn stip¢nd lin the Sth and sub5¢qucnl Y￿[$ ol%rvi¢¢l £38.884,

Cbei'iot Ch￿r(be5 - The Church of &oilgDd Nute4 to the Af cnuD¢q f(Trr thc l'ear ended 31 De£ember 2024 4. DontlOn5 I'thrutrirted Funds 2024 De¥iin•ted Re51ri¢l¢d unds 2024 Total 2023 2024 2024 OffeTings Gifi aid . co¥enanis T3x recovered on gift aid Dvnalions Special collection5 lcmbcrship rereiws Le&Ta¢ie5 4.186 4.186 3.901 8.98.1 4.54? 8.19 9.255 9.620 8.19 150 4.692 8.19 2$5 29.954 255 29.954 81.106 40$ 58.781 4. Inrome from ¢hritble ¢tiviiiti Ilnrtjtricted Funds 2024 Desi¥n•ted frunds 2024 Reslriritd 'unds 2024 2024 2023 W¢dJin¥s and funernls Lite and Fundraisin¥ ev¢nis SLILial and oiher g¢1iviiie$ Orher 1.210 164 5.466 798 1.608 298 685 240 95 .3.506 925 4.4_11 7.091) 6. In%'e#imtnt ittrome I nr¢stritttd Funds 2024 D¢si2n#led Re￿rItted Toi•l 2024 Totil 2023 2024 2024 Dividends reieiv¢d Deposil inconie Sale ofinvesimenis 1.907 210 4.16S 1.420 4.-340 978 421 789 1.047

Chei'iot Churches . The Church of Scotl¥Dd Notes to tbe AtcouDts CODtiDutd for the l'ear ended 31 December 2024 7. Aoalvsis of P*vmentx I,'orestrieltd Funds 2024 Dtsi%nattd Funds 2024 Re5tricied Funds 2024 2024 2023 RaisinK Funds Offering Envelopes Orher Fundraisin8 Costs 218 218 195 218 218 195 CbAritgblt grtivities Ministries &. Mission allocation PTesbJ1er)' dues Pulpit SLLppI) wa¢ancy costs Mjnisier s ¢xp¢ns¢s Admirtisirator Organists Coun¢il thx and lates Oth¢T buildin¥ rosts- heat 8nd lighi Propcrt). f0515- church labnt repains and maintenanre PTopert)' c(>sts- manse gmvnd upkeep Propert). C05ts- mansc costs Equipnienl TepaiT5 and maintenaTKe Propew c0515- in5urdnccs Printin8. siaiionery ar￿ postagc Telephone and internel Hire of premi5e5 Organ and music cxpense5 Life and work Donaiions Paid lo C of S rentral ¢xp¢nses fund iS5ion and outr¢￿h expenses Other eKpcn5es. gifts and hoDoraria CoToDalion Mugs -14.506 1,260 2.437 697 1,260 2.751 1.680 3.860 2.23_1 4.708 2.751 1.680 3.860 2.471 1.680 2.170 4.261 4.708 15.422 15.422 3,963 80 127 140 7.041 1.426 1.005 130 597 167 167 519 7.523 1.6i6 8)7 180 7)5 469 729 210 1.601 1.167 519 -636 837 30 735 469 179 150 550 210 540 224 89: 275 635 7.984 65.419 16.774 82.193 Govern4nre C.'osl$ Independeni eximintr's f¢¢s T.560 1.560 3.000 3.000 67.197 16.774 8_i.971 81.179

Chei'iot Churche5 . The Cburch of ScollaDd Notes to tbe Accounts Conti￿￿ed ror tbe lear elldtd JI Decenhbtr 2024 8. Fixtd Initttmtnix 2024 'aluaiion Ai I si Janu2tTr ?024 Lnrealised ¥aLn I Ilossl Ai 31 si Deeember 20?4 15.730 5.747 171.477 111.996 -i.7_i4 11$ 7iO HLsiori¢al rosi 0$ ai 31s1 tkEeThber 2024 72.647 The follo￿7￿8 inve5tmcnts arc held.. hurrh of Srotlwnd In￿estOrS Trust- Growh fund Fabrie fund ?.507 units - General reserve fijnd.. 1.000 units - J.M.M. Scoll bene%oleni furtd.. 4.09? units 15.994 6.380 0.107 48.481 14.616 5.830 7_1.856 44.102 Chureh of Seoiland In%'estors Trust- It)come Fabrie fund.. 1.000 uni15 General reserve fund.. 1.000 units J.M.M. Scoll beneloleni fimd.. 1.081 unli5 1.060 1.060 11.946 -14.076 10.960 10.960 33.768 Nl &. G Equities Invesimeni Fund for Charitit5--Charifund- FabTiC fund.. 1.000 un¥ts - J.M.M. beneNolenl fund.. 1.207 uniis 14.724 17.77: 496 14.350 -31.670 for¢battle CotnmuniN. Shop Morebattle Commun¥t) Shop." 200 units 6.424 5.990 Fabric fund total ¢iitral resen't fund total J.11.%l. Scott benei'olent fuTrd total 41.778 17.440 39.926 16.790 111.477 The value plarcd on thc Ilorebattlc Communi¢i' SIK>P shares Iw brtD sci ai the BalaDce Sh¢¢1 %alu¢ peT lh¢ Indep¢ndenilv examiTred acrounls at 3 1st January 2024.

Cbei'iot Cburches . The Churcb of Scotland Notes to tbe Accuunts cotstittued for the "ear ended 31 December 2024 9. ￿l(l¥¢M￿t$ in Funds -It l Jn 2024 AtliDrf 2024 Receipts Tran5fer5 [Inrtstricted funds General Fund 85.233 167.1971 167.1971 2.0751 2.0751 Unrestricted funds IDesizDattd Fabric fund General reser%'e fund Moreballle guild I'eiholm guild Sp¢cial collections Tc)asi club 36.362 14.645 764 1.187 115.4091 5.598 4.992 80 280 27_A 329 359 150 16.746 1180 116.7741 Rtstritttd funds JXIM Sroli benevtsleni Linlon fabnc fvnd 22.879 5.880 28.759 4.996 5.880 0.876 2.117 Toi•l funds 51.968 104.096 18_3.9711 Fabn¢ fund The Tn￿leeS have sei Lside furwjs for th¢ maintenan¢e upk¢¢p of the propcrties_ The PLryse of this account is lo fimd exc¢oJonal fijtwe ¢xpendirure. This fwml is for the use of ihe Kloreballlc Guild. This (￿￿ is for ihe use of Ihe I'eiholm Guild. This fvnd is a holding filnd for monies collected for other specified rharili ill dull br paid over io the respective chariiies. This fund ts for Ihe prol'ision of bieakfasi io pupils at Yeiholm Primary thr¢r mornings everv wtek. Church General reserve fund MoTebattle ¥yild Y¢tholm guild Special collections which Toast ¢lub School. Th¢ followng donaiions were made from the Moreballle Guild fund durbng lh¢ )eor. 2014 2023 Cheviot Churche5 The ￿'1The Trust L',NIDA 41K> 400 150 550 f R iricted Fund J.M.M. S¢oll benevolent fvnd Thts fuThd is held for the ￿￿tryI of %lor¢banle Church and (he res Moiebattlt &. Disrrici. and Presentl! includes a balaTK¢ oc appioximai %thirh belongs ￿ iht Morebanle Surbda!. sch￿1 childTCJI. eni5 of 1) £125 Linton fabric fund This fund is held speeifJcall%' for the bentfit of the fabric of LiThlon Churrh.

Chei'iol Churf bes . Tbe Churfb of S¢otlaDd Notes to the Accounts contlDued for ihe l'ear ended 31 December 2024 10. coll￿tiOnS for Tbird Parties In addiiioth 10 ihe Jneome recorded M'iihin ihe reteipis and Pa￿nent ae£ouni. the followin8 income w7s collecled during Ihe year and disbursed for ihe bcnefjt tsf olher Charities". 2024 2023 Chrisijan Aid Embrace the Middle Easi 71? 400 685 655 ..140

Cbei'iot Churches .' The Church of Scotland Year ended 31 Deeembtr 2023 endix I unds held on beh%lf of the l on¥regAlion bv tht C-hurrh of Sroilnd CJtn¢rl Trustees 2024 202 redii BhlAncts held ai .1 I tkcember ?021 rosi Cun51)lidaled fabric fund.. 25.340 sharcs Reali5ed in%estnienl Bain Transferred between funds 5,376 739 MY4rkct Value of Blllances bl .1 l Deccmbcr 2024 ven BJlan¢¢ brou¥hi lorwmrd Ai .3 l December 2021 R¢ni reieiv¢d l)ividend% re¢ei&ed on ¢apiial &¢¢ouni it)wesimet)I Iniercsi reCei￿ed rc-invested Ilepi)sil l.'und Inleresl Scolli5h Power Rcfund 1.890 2.4?_1 9.3_1 274 .-157 .38.3 1.164 ,$77 175 11.8a7 .6.76 Fenic Repair Rcleastd lo ci)nbyTeb?alion 12841 .4781 ?681 16801 Credii BdlanLe oi 31 l)ecember 2024 10.667 .890 olidaied Tr Abri BalaThce brou8hi forward al .1 I l)eceiiiber 202.1 97.1.18 1.02.1 I'Tan5fer bet￿ten l.unds Rtle4Lsed io { ongrigalion 11? 1941 Credit Balancc al .1 l Decernber 2024 84.944 Markel Value at.I l December 2024 Gr0￿h Fund Income F"iind Deposit Fund 19.976 9.401 67.679 4.00 6.00 79.&13.00 97.056 .441

Chei'iot Churches . The C'hurch of Scotland Year ended 31 December 2U24 endix 2 Surnmsry of total of BinL C-ash & Deposii bil•nrts plui iD%e#tmtntS At markel vAlue ,It J I Iler 2V24 Al J l Det 2023 C'ash Init51nitnt Total C'*¥h Initsinitnts TolAI Cieneral Fund 112,07.51 112.0751 Fabric fund General reserve fund Morebollle guild Yeiholm guild Special collection5 loasi club .15.598 14.99! 1.810 •8U 41.778 17,440 77,376 16.362 14.?28 70.?88 16.790 1,820 280 271 329 280 271 359 280 ?73 359 329 estritleil fun JMM Sci)It benewoleni fund .inion fabri£ fund 24.996 5,880 62.259 22.879 5,880 59,014 81.893 Total 72.01)3 1!1.477 191 570 41.968 167.698 (iLiILral pl1￿(1$¢5 01'('hl￿1(11 ('hurih¢s 'I'lie .1 riislces liavc 5¢1 a%id¢ lunds lor the niainlenance and upkcep lif the I'hurch prÉ)PLrtIL¥. FobriL lund special CDlleciions Toast elub 'lii4 fun(1 ?.4 (1)r Ilic prc)wi%ii)n i)I' breJkfJs1 10 piipils ai Yelholni Pritnary Sch{￿1. Ihre¢ niorThin85 evcry weck. J.M.Nl. Scoti bencvoleni fund This fund is held tor ihe benefil lif MoTcbaltle C'hurch and Ihe residenis of Morcbattle & l)islricl. and preienily ineludes a balance of approximalelj £125 which belongs 10 Ihe Moreballle Siinda). schc)(Il Lhildren. This fund is held 4pccifirall)' lor th¢ benefii of ihe t8bric of Linton Church. Linion fabrii fund