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 StrU￿re
The Kirk Session is chal￿d 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 congre￿tiOn 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. Her￿t and Stow. who has been appointed Interim Moderator in her place.

Trusteeg Annual Report (cont)
Year ended 31 De￿fflber 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 neceS￿ty 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 O￿anIst. 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 rea￿nable 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 Tft￿tees 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￿[SaIlo￿S
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 I￿160]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[K￿lt 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 ACCO￿7t
C of S Deposit FuThJ
(Desiwed Gen PutTM)se) 225460.71 1169220
C of S Deposit Fund
(Designatrd Mission Pw>)
DeSi￿atr￿. 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
F￿￿d$ Totsl
2024
Totsl
2W
2024
3. Anatysis of Offerings &
Donations
WFO Scherne (No
Gift Aid)
Gift Aid Don￿10E15
liecovered on
Gift Aid Don*ioTh%
Open Plate
Other Offering
Don￿l0￿s- (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& stati￿ery
&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

5. Minister's Stipend
All Church of Scotland con￿gatIOnS 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 stiF￿nd scale, which is related to years of service. For
the year under review the minimum sti￿nd w&$ £31642 and the maximum stipend in
the fifth and subsequent years of service £38884.
6. 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
7. Monies held on Deposit within the consolid￿ed 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(￿pY1￿g & 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