EARLSTON PARISH CHURCH RECEIPTS and PAYMENTS ACCOUNTS For Year ended 31st December 2024 Congregation No: 040257 Scottish Charity No: SC003895
TRUSTEES, ANNUAL REPORT Year ended 31 December 2024 The trustees present the annual report and accounts for Earlston Parish Churth for the year ended 31 December 2024 REFERENCE & ADMINISTRATIVE INFORMATION Charity Name: EARLSTON PARISH CHURCH Charlty Registration Number: SC(KJ3895 Congregation Reference Number: 040257 Contact Address: The Treasurer Earlston Parish Church 8 Le3deidale Crescent EARLSTON Berwickshire TD4 6BJ TRUSTEES The trustees who served during the year were as follows: Kirk Se5SiOn'.
TRUSfEES' ANNUAL REPORT 2024 cont Reference & Administrative Inforniation- Continued Principal OFfice-Bearers Interirn Moderator Minister: Session Clerk: Church Treasurer. er Bankers The Royal Bank of Scotland 35 Bank street GALASHIELS Selkirkshire TDI IEP
TRusfEES ANNUAL REPORT Year Ended 31 December 2024 srRucfuRE. GOVERNANCE AND MANAGEMEKr . Governing Document The Church is administered in accordance wrth the tertn5 of the Unitsry Deed of Constitution. RecNttment and Appointment of Trustees Members of the Kirk Session are the Charity Trustees. The Jcirk Session members are the Elders of the Church and are chosen from those members of the congregation who are considered to possess the appropriate gifts and skills. The Interim Moderator is appointed by Presbytery. Organisation and StrUre The Kirk Session is chald by the Interim Moderawr. ft meets approxtmately six times a year, and when required. Et is responsible r all matters relating to the Church. Sub-committees are set up to advise on specific matters" membership need not be confined to Elders, but the sub-comtnrttees are responsible to the Kirk Se55iOll. Objectives and Activwties The Church of Scotland isTrinitarian in doctrine, Refotmed in tradition and Presbyterian in po5ty. It exists to glonfy God and to work for the advancement of Chrisys Kingdom throughout the world. As a national church it ad(nowledges a distinttive call and duty to bring the Ordinan of relEion to the people in every parish of Scotland through a territorial ministry. It Co-operates with other churches in various ecumenical bodies in Scotland and beyond. The parish of Earlston is rural with most of its members INing in the village and surrounding area. The Church attempts to maintsin a healthy relationship with local organisations and groups, and many church members are actively involved in them. Being the only church in the parFsh. some residents cotning fri om a different denominational background have chosen to worship wtth us, and they feel welcomed. During 2024 the has been a noticeable increase in the number of worshipper5 each Sunday, but Still rM)t up to pre-covid level. tt must be recognised that not everyone attends every Sunday. so the actual number of people who attend worship is much higher than the average figure suggests. Achlevements and Perfomlance Overall. the year has been blessed wrth progress but tinged with sadness at the loss of fonner faithful members. Marion Dodd's ill health at the start of the year prevented her from fulfilling her duties. We are gratefijl t or chairing Session meetings in Marion's absence. Marion died at the end of July_ She had been our Inteiim Moderator since October 2019 and had Served a5 Locuftl for 6 month5 during our previous vacancy. Well-loved and appreciated by many in the congretiOn and community she will be greatlv missed. Session has agreed to provide a memorial to her in the church. We welcome the former minister of Caddonfoot. Hert and Stow. who has been appointed Interim Moderator in her place.
Trusteeg Annual Report (cont) Year ended 31 Defflber 2024 Achievements and performan (cont) On a happier te, we welcomed the visit in August of th from our sister church in Lebanor, and her nephe church elebrated Communion for us in Hanoverclose and in the attached to i ontact with the High School laid foundations for setting up a link wtth the school . heir church in Tripoli. Of neceSty the visit WBS a short one berause of the political unrest in the Middle East, but they packed in a lot in the time available to them. In October we had a visit from the Moderator of the General Assembly who also condurted Communion and presented several of our elders wtth long Servi rtifiCateS Sue. our OanIst. received a letter of thanks to mark her 30 years of servi. Both vistts concluded wtth a buffet lunch prepared by our catering team which was greatly appreciated by those who attended. This is the first year we have worked under the Untsry Constitution. and we are gTrdually coming to terms Wtth a new way of working. There is still a need to involve more non elders on the Cotnmtttees. Our Safeguarding arrangernet7ts are meeting wtth the requirements laid down by the national church. Attendances at Me55y Church events have been greaterthi5 year. which is very encouraging for the leaders and is a good sign of our outreach making progress. The Community Café continues to provtde a Wdrm welcome each week to members of the communty who we would not otherwise have any contatt with. New inttiattves are bein8 considered to assist other community group5 With help to run their organisation. We continue to support Christian Aid financially. Financial help is being made available to the congregation in Trtpoli by indwidual donations from our own member5 and others to allow elder member5 in their CL)mmunty pay foi medicines they need,for whith they can no longer afford because of inflation which has crippled theireconomy. During theyearwe wereapproachÈd by an organisation c211ed Christians AgaTllSt Poverty to ask if we could fom) a group to promote this charity locally. We were saddened to learn that it would be beyond our means to take this project on board. Our Advent CharTty Appeal thts year." Tommvs Tomorro, supported a cause ta help a local family was supported well beyond our expertatior& Relations with the two sthools are very pwvduttive. A group of Elders is part of the Chaplaincy Team at the High School and both 5choofs hold end of term se[ce5 in the church. The Guild, Prayer Support Group, Bible Study Group and a Team who lead worshipon a Sunday and in Grdnge Hall Nursing Home and Hanover Close Sheltered Housing also play an important rote in the life of the congregation. There is also encouraging news from Presbytery concerning our future. It Is proposed that we form linkage with three other congregations from the fonner Duns Presbytery. Two of our Elders have been appointed trj form a cornmfttee wtth elder5 from the other three congregations to discuss terms for thelsnkase and w%ll eventually be voted on by all the Kirk Sessions and congregation5. If agreement is reached then a formal linking will take pla by Presbytery. and we will then be able to 11 a minister. Perhaps. by this time next year we will be able to report that our search for a minister has begunl The church websrte VLTrVYV.earlttf)nchurch.or and Facèbook page vy.fac-book.com'EarlronP8rishChurch are regula41 y accessed by a member of the Admin Team..
Trustees, Annual Report (cont) Year ended 31 Decernber 2024 Financial Review From the Receipts & Payments Account you will see we have a total of £93,042.91 by way of Income comparea to £190.601.24 in 2023. Offerings including Gift Aid are up £.69 and total £21,856.79. Donations have increased by £1.755.82 to £6.820.82. Weddings & Funerdls income has increased bv £746.60 to £1.076.60 and Bank Interest totsls £12.634.59 compared to £5.857.12 in 2023. Note 7 explains the Receipts from the General Trustees. We received a further £30.(K)O Legacy from the Estste of the Late Kay Brownlie. The totsl Legacy from Kay now stands at £90,OLX). The remaining Sntome figures are self explanatory. Payments amounted to £42,791.76 compared to £72,398.13. Our Givin8 to Grow contribution5 amounted to £6,830. a rise of £1,910 and Presbytery Dues increased by £296.76 to £698.96. Pulpit Supply amounted to £1,648.05 compared to £435.35 in 2023. Our Fabric Repairs totalled £10,394.56 a decrease of £18.297.38. The new Sound System cost £8,675.20. Maintenance & Research work on the Church roof cost £971.56 and repairs to the outside lights at the Church cost £550.80. Heat & Light expense increased by £2.065.50 to £7.698.48. The Miscellaneous Expense of £773.92 is comprised of the following = WebsTte Maintenance £249, Copyright Licenses £244.72. Fire E¥tingui5hers Service £112.80, Certificate Frames £77.53, Poppy Wreaths £39.60. Advent Candle5 £26 and Baptism Expense of £24.27. Overall, we enjoyed a Surplus of Income over Expenditure of £50.251.15 in 2024. As a result our Cash Reserves at 31" December 2024 totalled £321.713.15 (after deducting the Guild balance of £312.33). Made up as follows-_ RBS General Account £35,591.21 Church of Scotland Depostt IGenerdl Purposel £267.152.91 Church of Scotland Deposit Imissionl £18,969.03 I have again budgeted £lOO.txxJ for the overhaul of the Church Roof and we continue to be in a position to absorb this co. My thanks to all those who contribute and help wtth the Finances of the Church.
Trustee Annual Report Icontl Year ended 31 December 2024 Reserves Policy The Tnjstees reviews the reserves from time to time,. its current policy is that Reserves should be sufficient to provide for one yearfs ordinary expenditure plu5 any foreseeable specific commitments. Statement of Trustee Responsibilities Charity law requires the trustees to prepare financial statements for eath financial year which show a true and fair view of the state of affairs of the charity and its financial activttie5 for that period. In preparing those financial statements, the trustee5 are required to: Select suitable accounting )licIeS and then app them consistenty, Make judgements and estimates that are asonable and prudent: Stste whether applicable accounting Standards 3nd statements cf recDmmended practice have been followed. subject to any departures disclosed and explained in the financial Statements; and Prepare the financial statemeTtts on the going concem basis unless it Is inappropriate to presume that the charity will continue in operational existen. The trustees are responsible for keeping proFEraccouniing record5 which disdo* wtih reasonable accuracy at any time the financlal position of the charity and to enable them to ensure that the financial statements compfy with the Charities and Trustee Investrnent Iscodand) Act 2005 and the Charitles Accounts (Scotlandl Regulations 20. They are also responsible forsafeguarding the assets of the charty and hence for taking reanable steps for the prevention and detettion of fraud and other irregularities. es on 17th February 2025 and signed on their behalf Session Clerk Date 17/4.,
EARLsfoN PARISH CHURCH SC(M)3895 Independent Examinerfs Report to the Tfttees of Ear15ton Parish Church I report on the accounts of the charity for the year ended 31 December 2024 which are set out on Pages I to 5. Respective responsibilitie5 of tTUStees and examiner The charitvs trustees are responsible for the preparation of the accounts in accordance wtth the terms of the Charities and Trustee Investment IScotland} Act 21K15 and the Charities Accounts Iscotland) ReEulations 21X)6. The charity trustees consider that the audit requirement of Regulation 1011) {a) to Ic) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) Ic) of the Act and to stste whether particular matters have come to my attention. Basts of independent &xaminerfs statement My examination is carried out in accordance WTth Regulation 11 of the Chaiities Accounts Iscotlandl Regulations 2006. An examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those record5. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence thatwould be required in an audit. and consequently I do not express an audit opinion on the view gwen by the accounts. Independent examinerfs st*emerf< In the course of my examination. no matter has come to my attention l. which gtves me reasonable cause to believe that in any moterial respect the requirements: to keep accounting records in accordance with Section 4411)(al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the 3ccounting records and comply with ReEulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drdwn in order to enable a proper understsnding of the accounts to be reached. Independent Examiner Date KO
EARLSTON PARISH CHt]RCH Recei ts and Pa ents Account For the Year Ended J Isr December 2024 Unrestricted Restricted Endowment FuDds Funds Fuuds 2024 2024 2024 Total Total 2024 2023 Recei Offerings (illcl Tax & Gift Aid) (Note 3) Donattons (Note 3) Messy Chur¢h (T40ts 3) Community Cafe (Note 3) Hall Rental weddin & Funera]s Bank & Investtnent InL Designated Org[SaIloS Receipts Sale of BSW Shareholdin¢Y Special Colle¢tions 3206.88 Rec¢ipts from GT (Note7) 11022.13 Sale of Pews 760.00 Lwc(es 001)o.00 21856.79 6820.82 97.(K> 770.00 4512.(M) 1076.60 126J4.59 21856.79 ?1356.10 6820.82 5065.00 97.00 107.00 770.00 1015.3? 4512.00 4670.00 1076.60 330.(KI 126J4.59 5857.12 286.10 286.10 253.00 2105.10 3206.88 1623.40 11022.lJ 86294.20 760.00 1925.00 000. TOTAL RECEIPTS gJH2.91 9304191 I160]24 ments Costs of Charitable Activities (CIEurc Runniffjg Costs} (Note4) 42791.76 TOTAL PAYMET 42791.76 4? 191.76 T2j98.1 J 49791.76 7a? 98.1) Sury>lus (Defitit) for tbe 50251.15 Year. i0251.15 118203.11 iiNRESTRICTED (& DESIGh'ATED) FUNDS: General Fund Designated Funds: Church of Scotland De[Klt Funds and The Guild RESTRICTED FUNDS: None
EARLSTOIY PARISH CHURCH Stat¢ment of Balances As at 3 1st Decemlxr 2024 lJnrestrict¢d Rrftri¢ted EndoT¥meDt FuDds Fullds Funds 2024 2024 2024 Total Totsl 2024 2023 Opening C*%b & B9nkBglances SURPLUS (DEFICT FOT the Y¢•r i02il_15 CLOSING BAIANCES 322D25.48 ?71774jj 17743) 153571.22 SO].75 322025.48 271774.33 The Accounts were approved by the Kirk SessioD OD 17th February 2025 For and OD behalf of the KirlL knioD Session Clerk Treasurer
EARLSTON PARISH CHURCH Notes to the Accounts l. Trustee Remknner2tioD and Related Party Transactions The were no Trustees remuneration paid during 2024. 2. Movements in Funds At l January 2024 Receipts Payments Transfers At 31 Dec 2024 Unrtstritted funds Gtneral ACCO7t C of S Deposit FuThJ (Desiwed Gen PutTM)se) 225460.71 1169220 C of S Deposit Fund (Designatrd Mission Pw>) DeSiatr. The Guild 28040.75 8012222 42571.76 (31X)00.00) 35591.21 300(M).00 267152.91 18026.64 942J9 246.2) 286.10 271774J3 931M2.91 18969.03 42791.76 322025.48 Restrieted Funds TOTAL FUNDS 271T74J3 9304191 42791.76 ose of Designated Funds Designated Funds Church of Scotland Deposit Fund: (Desi Gen. Cong Purp)se) Church of Scotland Deposit FutMI: (Desi.onated Mission Purp¢Jse) The Guild: This fvnd comprises the transactions underraken by The Guild. Restrict Funds None
UDrestritted Restricted Endowty¢Dt FuTrds FDDds Fd$ Totsl 2024 Totsl 2W 2024 3. Anatysis of Offerings & Donations WFO Scherne (No Gift Aid) Gift Aid Don10E15 liecovered on Gift Aid Don*ioTh% Open Plate Other Offering Donl0s- (inc M£ssy 7687.82 Chur¢h & Comm Cafe) Total 429.IX) 143K2.(X) 429. 14382.(K) 303.( 14848.50 436451 268128 436451 2681.28 4256.89 1947.71 7687.82 618 29544.61 4. Analysis of Payments Costs of Generating Funds Offtrina Envelope5 82_47 82.47 8147 119.18 82.47 18 Cbaritable Activities Giving To Grow Prth)tery Dues Pulpit Supply Other Stsffin(T Costs Fabric Repairs & 6830.00 698.96 1648.oi 6477.00 6830.(1 698.96 1648.05 6477.00 4920.00 402.?0 435.35 6180.¢)0 1039456 7698.48 345i.10 10394.56 7698.48 28691.94 5632.98 3354.17 540.1)0 16664.IKI Heat & Lishi Insurance Orw & Music Printin& statiery &Pox Messy Church Communitv Café TelephoneiBroadban DesigDated OrganisatiOTJS Payments Special Coll#tions JTrterim Moderator Exp Miscelsaneous Totsl 948.17 ?6.04 948.17 26.04 777.32 116.65 69.25 713.77 713.77 220.00 2117.14 170.10 7fJ.Y2 42709.29 220. 2117.14 170.10 240.00 874.10 998.57 72278.95
- Minister's Stipend All Church of Scotland congatIOnS contribute to the NationaI Stipend Fund which bears the costs of all mfftnister's Stipends and employer's contributions for national insurance. pension and housing and loan fvnd. Minister's stiFends are paid in accordance with the national stiFnd scale, which is related to years of service. For the year under review the minimum stind w&$ £31642 and the maximum stipend in the fifth and subsequent years of service £38884.
- Collections for Third Parties 2024 2023 Christian Aid Salvation Anny - Advent 2023 Tommy's Tomorrow - Advent 2024 Tripoli Evangelical Church 739.80 1370.IM) 1427.34 2413.14 765.00 3917.94 2797.34
- Monies held on Deposit within the consolided Fabric Fund on behalf of Earlston Parish Church as al 31112r24 Rev¢nue Account £11713.30 Tempordry Funds fA89538.86 The Church claimed £11022.13 from the Revenue Account on 3rd June 2024. This covered the cost of the new Audio System in the Church (£8555.32) and Oil purchased for the Church earlier in 2024 (£2466.81)
GENERAL FUND BUDGET 2025 INCOME Offerin Bud et 2025 Actual 2024 WFO Scheme (Non Gift Aid) Gift Aid Donations Tax cOvered on Gift Aid Donations Open Plate Other Offerings. Donations. etc. 4(K).00 150W.00 4200.IK) 2300.00 6000.(KI 429.00 14382.00 4364.51 2681.28 6820.82 Other Ordina General Income Weddings & Funerals Investments & Deposits Use of Premises & Misc. Total Ordinary General Income l(K)O.00 I(KH)O.00 5500.00 1076.60 12634.59 5379.00 47767.80 EXPENDITURE National Minis & Mission & Wider Work Giving to Grow Contribution Presbytery Dues 18163.00 750.00 6830.00 698.96 Local StalTin Costs Interim Moderator's Expenses Pulpit Supply Salaries 600.00 1200.00 6800.00 170.10 1648.05 6477.00 Buildin Costs Fabric Repairs & Maintenance Heating & Lighting Insurance 100000.00 8000.00 4000.00 10394.56 7698.48 3453.10 Other Local Costs Printing, Stationery, PhOt(pY1g & Phone Organ Maintenance & Music Miscellaneous Total Ordinary General Expenditure GENEIL4L FUND SURPLUS (DEFICIT) 1500.(MI 500. iooo.00 142513.00 (98113.00) 1030.64 540.00 1513.73 40454.62 7313.18