Cbei'iot Churches: Church of Scotland
*nd Financial Stateme
for tbe
t*r ended
31st DtceThber 2024
CoDgreg*iion %0: IJ60381
Cb*riTh' 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 M*nagem¢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 <on8rt8ation aTrl inducttd by PTeSbNle￿. If no Ilinister I
Irice, Pre5b)1er)' ap￿)1￿15 an InieTim Nfoderaior io serve until such time &$ a Ilinisiei LS aPWllJted. The KJTk" Se55io* is
re5w)nsible for 5piritu￿ and temtM)ral affairs V4thin the ¢hw¢h. Cenain trswnsibiliiies are delegaled 10 N"gri
us
committees within the cong￿9110￿. These committees discuss matters appropriate to their ttmit arbj
recommendaiion$ 10 the Session.
Objettivts #nd .4¢tiYiiits
"I"he C-hurch of Sci)Iland is Trinilarian In diKITine. RcliTrrnied in ITadition and P￿shI1Crtan in polilv. It e¥istS to ¥lDtifv
Cjod and 10 work. fnr the advancemeni of Chrisi-s Kingdom ihroughout the *orld. As a nation￿ Chur¢h. li a¢knoM.I
a disiin¥lii'e rall and lo brin8 the ordinances of religion lo Ihe people in eveTr parish of SLOtlartd throu
Icrrilorial ministry. li co-operates with other (knur¢h¢s in i'arious ecumenical Ix)di¢$ ID S¢otl8nd aT¥J t¢%'oTrJ.
Thi5 COn8regaiion exercises an ¢.Kiensi%'e terriiotial ministTh lo four Iwge nwal parishe5. As ￿ell as pro%'idin¥i worsliip
and sa¢ramen15 ai fI￿C plac¢s of ￿￿hIp. d pastoral ministr4 15 offered io all residents of the pan5h. Chrisiian ¢dL
ion
is tsft¢rtd through an acTIN'e children's ministr) and stLKI)' group5. Throltgh larious work'ing ¥rovps a p4ri5h nia¥071
Irculaied. e%'en15 and e¥hibiiiiins organised and an Ot￿lIne websit¢ available io tr%. 10 engage in thc life of Ihe
comrnunities within ihe parish ar¢& The Kiwk S¢ssion meds bi-monthl). with addition￿ m¢eiiTrgs held dee
led
cessar). e.8 ti) appn)ve accounts eic.
A¢hi¢%tm¢nts *nd Perfom*nrt
(-lievii>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
e*r 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#n*Eemenl
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.
R*vrvu 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 Re8ul*iii)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 ¢m*ttes and es*mintr
The ¢haTiTr'S resp)nsible for the preparaiitin of the &ccounts tn accordance with the terms of th¢ Ch*niies
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.
B*Jis of indtpendeni tx•mititr'J sl*temtnt
An exwminatjon is earri¢d out in 0¢¢ord￿￿e with R¢guI*l(￿ I l of th¢ Ch*riii¢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<ltsdc5 ci)nsideraiion of ani unusual items or dis<loSts￿l In Ihe atcounis. and steks
¢xpluiiatiiins from th¢ InJsi¢es cotKrmin¥ any s￿h maitrfs. Th¢ pfo¢¢dtsr¢s und¢rt)k¢n do nol PTo%idr 411 thr ri'id¢th¢e
Ihai M'i)uld be re4uired iii awlil. and ii)nwu¢nil> 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
Tot*1
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
Tot*l 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
DesiEn*ted
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
-$2,469
Mole￿en¢ in ye*r'.
F.KLes￿ of Rectipls over PavThenis
for the vear
18.010
1281
20,125
Bank dnd deposii balances
Larried fonvard
112.0781
53.292
.30.876
72.09.3
51.968
Inve4imenls 81 m*rkel %'glue
59.?18
1?1.477
15.7.10
Asieis
Gifi.4id ReceiNable
Receipts General Trustees
Funerals
L)onaiion
Fuiidr8ising- ReLiPL Bi)ok
1.800
1.800
69$
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$: Tb¢ Chwr
tes to the ActOUDts
fur the
'e*r ended JI Decembtr 2024
l. Attoufftting Polities
Thy ALLIILmts should b¢ re8d in ¢onjunaM)n with ihe Annual Re￿}rI of the Tru4¢es. The Princip81
are as follow5".
Af ¢ounl¥ng C oni'entio
ThL ,4LiÉiiif115 are pr¢par¥d iTh ￿(￿rdOn(C with ienns of the fhariiies Tn￿let Investment Iscoilandl Act 2
th¢ C"h3riii¢$ 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 Rtl*i¢d P*rt% 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¢$l.
In addiiion Ihe following members of the Kirk Session recei%ed the folkiwinB ￿￿￿￿15..
2024
202J
. Jiiiinislr*tor. 5¢55ion clerk arwj tyetsurer)
1,680
1.680
1.680
N(? Irijslcc Trr • peN?n ftlaird iiTr a Ini%it¢ had Perm￿11 iilliri%T Ill Jiii ixiiiiiail or w4n$￿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'41ion*l 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. Don*tlOn5
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 ¢h*rit*ble *¢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 J*n
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 Sroil*nd CJtn¢r*l 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