EARLSTON PARISH CHURCH RECEIPTS and PAYMENTS ACCOUNTS For Year ended 31st December 2025 Congregation No: 040257 Scottish Charity No: SC003895
TRUSTEES, ANNUAL REPORT Year ended 31" December 2025 The trustees present the annual report and accounts for Earlston Parish Church for the year ended 31" December 2025 REFERENCE & ADMINISTrATIVE INFORMATION Charity Name: EARLSTON PARISH CHURCH Charity Registration Number: SC003895 Congregation Reference Number: 040257 Contact Address: The Treasurer Earlston Parish Church 8 Leaderdale Crescent EARLSTON Berwickshire TD4 6BJ TRUSTEES The trustees who served during the year were as follows: Kirk Session: Mrs R Armstrong Mr T Burnham (until 31/03/2025) DrJ M Bums Mr G Cowe Mrs L Cowe Mrs E Forster (until 09/0912025) Rev G Glover {Interim Moderator from 27110120251 Mrs K Grieve Rev V knnford Ilnterim Moderator until 27110120251 Mr D Lothian Mrs L McGillivray Mrj McLean Mrsj McLean Mr N Milne Mr RobertTurnbull Mr Markwands Dr G Yellowlees Mr Dyoung
TRUSTEES, ANNUAL REPORT 2025 cont Refence & Administrative Inforniation - Continued Principal Office-Bearers Interim Moderator Minister= Session Clerk: Churcn Treasurer: Rev G Glover Vacant Mr R G Tumbull Mr G Cowe Independent Examiner Mrs E Forbes Binscarth 4 )tation Brae EARLSTON Berwickshire TD4 6BP Bankers The Royal Bank of Scotland 35 Bank Street GAWHIEL5 Selkirkshire TDI IEP
TRUSTEES ANNUAL REPORT Year Ended 31" Decernber 2025 STRucfuRE. GOVERNANCE AND MANAGEMENT Governing DOrnent The Church is administered in accordan with the temis of the Unitary Deed of Constitution. Recruitment and Appointment of TteeS Members of the Kirk Session are the Chartty Trustees. The Kirk Session members are the Elders of the Church and are chosen from those members of the congregation who are considered to posse55 the appropriate gifts and skills. The Interim Moderator is appointed by Presbytery. Organisation and Structure The Kirk Session is chaired by the Interim Moderator. It meets approxirnately six times a year, and when required. It is responsible for 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-committees are responsible to the Kirk Sess10n. Objectives and Activiknes The Church of Scotland is Trinitarian in doctrine. Refonned in tr3dTtion and Presbyterian in polity. It exists to glorify God and to work forthe advancement of Chrisys Kingdom throughout the world. As a national church it acknowledges a distincttve call and duty to bring the ordinance of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates wrih other churches in various ecumenical bodies in Scotland and beyond. The parish of Earlston is rurdl with most of rts members INing in the village and surrounding area. The Church attempts to maintain a healthy relationship wtth local organisations and groups. and many church members are attively involved in them. Being the only church in the parish, some residents coming from a different denominational background have thosen to worship with us, and they feel welcomed. Attendance at worship on a Sunday has remained fairly constant. but since many people do not attend every Sunday the actual numberwho do is considerably higher than the average figure suggests. although it is a predominantly ageing congregation. Achievements and Perforn)ance The year 2025 has seen a few changes take place. Sadly. a higher number than usual of deaths has occurred among the members of the congregation. We are also saddened that two of our Elders have moved away from the area, leavin8 two Districts without an Elder, and we still have to provide cover for a new housing development. During the year Rev. Victoria Linford had to relinquish her role as Interim Moderator when her husband was called to be minister in a parish in Dumfriesshire. We are pleased to welcome Rev. Graeme Glover as her replament and Billy Anderson as Assistant Interim Moderator. We look forward to them SusSfv1IY guiding u5 through the remainder of our time in vacancy. We have made some progress with the vacancy. We decided to explore the possibility of forming a linkage with three congregations in the fomier Duns Presbytery who were
Tru5teeg Annual Report (cont} Year ended 31 December 2025 Achievements and Perf0Mnce (cont) quite close neighbours to ourselves. Our first step was to agree to become part of the Berwick and Berwickshire churches Area Grouping which was the fomer Duns Presbytery. The churches in the grouping are arranged into 5 charges each with a minister who will have a specialist interest in a specific facet of ministry. Each minister will spend 20% of their time working in their own charge and 80% of their time helping the other charges to become more self sufficient in a particular specialism. ach of the four Kirk Session5 and congregations have voted to accept this arrangement as a way forward to fill the vacancy. A service OT Linking was held in Earlston Church on 28th August between arlston. Gordon St Michael's. Greenlaw and Legerwood, to be known as Earlston and Di5trirt. Since then. the 4 Kirk Sessions have met with the Presbytery Vacancy Advisory Panel to discu55 the type of ini5try we are looking for, and under Presbytery supervision held the mandatory vote on whether to oepart from the historical position of the church regarding ministers who are in a same Sex relotionsnip. All 4 Kirk Sessions voted to depart but that does not mean that the persor¢ who is chosen will be in a same sex relationship. The next step is to prepare a Parish Profile which sets out information about the congregations in the hope that it will attrdrt someone who wants to be our next minister. We also need to elect a Nominating Commlttee which will carry out the search for the ew minister. Plans for a new manse have been submitted to Scottish Borders Council Planning Department and if approval is given work will begin as soon as possible on tts construction. A lot of energy has been expended thi5 year on wacancy matters, bLrt the rest of our tasks have not been neglected. We have maintained our weekly worship, conducted mostly by our own Elders wrth assistance from other members of the congregation. One of our Elders regularly conducts funerals. We have maintained regular service5 at Grange Hall Nursing Home and Hanover Close. A retired minister living not too far away has helped us by conducting Communion Services there twice a year. We continue to enjoy good relations wtth the tsvo schools and members are involved in pastoral work at the High School. Messy Church continues to be well supported and attracts several frdmilies ho don't come to church. It meetsfourtimesa yearand during Civic Week. Thisyear we held an extra S<Lssion to mark the opening of the new Primary School. We support Christian Aid by holding a coftee morning during Christian Aid week as well as responding to other emergency appeals. During Advent we hold a coffee morning and donate the open plate offerings to a chosen charity. which thi5 year was the Bethany Christian Trust. Individuals donate separately each month to support our friends of the church in Tripoli, Lebanon. Our contributions are used to help those who cannot afford to buy essential medicines because of the collapse of the Lebanese economy. Mark Wands has taken okAer from Tom Burnham as our contatt with the congregation. A trip to Cyprus to Meet with the church leaders is being planned. Earlston High School is also keen to build a relationship with the school attached to the church in Tripoli when the political sttuation stsbilises. Several changes in church Lqw have taken pla which add a greater burden on firk Sessions. We are advised to encourage members on the Communion Roll to play a more active role in the ITfe of the conBregaiion. The Suppletnentary Roll has been discontinued. More detailed information is required to be submitted to the annual Inspection of Congregational Records by Presbytery.
Trusteeg Annual Report (cont) Year ended 31 Dmber 2025 Achievements and Perforniance (cont) The end of the year finds us in a positive frame of mind as we seek to find common weal with our new linked partnership and pray that our search for a new minister will bear fruit. The church website www.earlstonchurch.or www.facebook.com and Facebook page Admin Team. EarlstonParishChurch are regularly accessed by a member of the Flnancial Review From the Receipts and Payments Account you will note we have a totsl Income of £49.538.90. Legacies were only a fraction of what we receÈved in 2024, plus we did not draw down funds from our Consolidated Fabric Fund. Accordingly we see a large decrease in our Income from the figure of £93,042.91 in 2024. Most of the ReIpts have remained similar to last year. Our Offerings in genera5 have remained stsgnant for a number of years now. Payments InCaSed to £74,741.24. In 2024 they amounted to £42,791.76. A couple of items accounted for the increase. Our Gtving to Grow contributions rose by more than £11,000 and our Fabric Repairs increased by around £21,CW. The major Property Expense in 2025 were: l. Roof Repairs to the Bell Tower £17,835.28 2. Costs associated with the building of a new Manse £7.247.50 3. The new Hymnal £2%43.47 Otherwise. costs continue to be contained as well as they can. The MislIaneouS Costs of £956.76 comprise the following: Primary School Mission £3CKI 2. Copyright Licenses £250.86 3. Annual Web Costs £249 4. Fire Appliances Services £114 5. Poppy Wreaths £42.90 As a result of the Deficit in 2025 of £25.202.34 our Cash Reserves at 31" December 2025 amounted to £296.823.14. This includes £536.83 of Guild Funds. Our Funds at 31" Dember 2025 are made up as follows: RBS General Alc £17.669.71 Church of Scotland Deposit (General Purposel £258,804.74
Trusteeg Annual Report (cont) Year ended 31 December 2025 Financial Review lcont) Church of Scotland Deposwt (Mission) £19,811.85 We have budgeted £40,000 for Fabric Repair5 in 2026. This includes £30,[ forthe next phase of the Church Roof Re-leading Work. My thanks to all those who contribute with their time. money and help towards the Finances of the Ckiurch. Reserves Policy The Trustees reviews the reserves from time to time; its current policy is that Reserves should be sufficient to provide for one yearfs ordinary expenditure plus any foreseeable specific commitments. Statement of Trustee< Responsibilities Charity law requires the trustees to prepare finanaal statements for each financial year which show a true and fair view oi the state of affairs of the charity and its financial acttvities fi)r that period. In preparing those financial statements, the trustees are required to= Selert suitable accounting policies and then apply them consistently: Make judgements and estimates that are reasonable and prudent; State whether applicable accounting stsndards and statements of recommended prartice have been followed, subject to any departures disclosed and explained in the financial statements- and Prepare the financial statements on the going concern basis unless it 15 inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply wtth the Charwties and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts {Scotlandl Regulations 2006. They are also responsible for saftguarding the assets of the charity and hence for taking reasonable step5 Tor the prevention and detettion of fraud and other irregularitie5. Approved by the Trustees on 9th February 2026 and signed on their behalf R G Turnbull - 6¥-L Dats Session aerk
EARLSTON PARISH CHURCH SC003895 Independent Examinerfs Report to the Trustees of Eadston Parish Church I report on the accounts of the charity forthe year ended 31 December 2025 which are set out on Pages I to 5. Respective responsibilities of tteeS and examiner The charl$ trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1) {al to {c} of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under settion 4411) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 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 that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs 5tstement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with Sertion 44{Illa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and complv with Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to which. in my opinion, attention should be drawn orderto enable a proper understanding of the accounts to be reached. Mrs E Forbes, Binscarth, 4 Station Brae, EARLSTON, TD4 68P Independent Examiner Date
EARLSTON, P.4RISH CHURCH Recei ts and Pa ¢nts Accouni For the Year Ended 3 1st December 2025 Uttrestricted Restriet¢d Endowment Funds Funds Funds 2025 2025 2025 Totsl Total 2025 2024 Recei Offrrings (illd Tax & Gtfi Aid} (Noie 3) 21813.56 Donations (Note J) 5470_03 lessy Church (Nots 3) 1?4.15 Comlnunity Cafe (Note 3) 1550.00 Hall Rentsl 4322.00 IVeddin&8 & Fmierals 6?0.(M) Bank & [nvesent InL 12494.66 De5igrotrd OvwitsatiODS ke¢eiDts Specia£ Coll*Èolls Recespts frotr, GT (NoteT) Sale of Pews Legacies 21813.56 21856.79 5476.03 6820.82 124.15 97.00 1550.(M) 770.00 4322.IJO 4512.00 620.00 1076.60 12494.66 12634.59 368.50 1770.00 368.50 286.10 1770.00 3206.88 11022.13 760.00 iIK)O. .00 3 TOTAL RECEtwrs 49538.9 495MYI 9304191 Pavments Costs of Cbxritabl¢ A¢tiTrryties (Church RuuDillg Costs) (Nots4) 7474124 TOTAL PATrIKEiYrs 74741.24 74741.24 42791.76 74741.24 427 76 Surplus (Deficit) for the (2521r2J4) Year. 125202J4) 50251.15 iThp RESTRICTED (& DESIGTh ATED) FUNDS: Gelleral Fund Designated Funds: Church of Scotland Dewlsit Funds and The Guild RESTRICTED FUTrI)S: Ixone
EARLSTON PARISH CHtrRCH Statement of Balances As at 3 ISL December 2025 Unrestrfflcted R&8trReted Endoiyment Funds Funds Funds 2025 2025 2025 Total Total 2025 2024 OpeniDg Casb & Bank Balanees SiIRPLUS (DEFicfD For tbe Year 322025.48 322025.48 Z71774.33 25202 2520 296823.14 322025.48 The Accounts Tvere approved by the Kirk s$10 on 9th February 2026 For and on behalf of the Kirk Session S10 Clerk Treasurer
EARLSTON PARISH CHifRC Notes to the Accounts l. Trustee Remuner2tion and Related Party Transactions There were no Trustees remuneration paid during 2025. 2. Movements in Funds At l January 2025 Receipts Payments TraDsfers At 31 Dec 2025 nrestrieted funds General Account C of S Deposit Fund IDesiwed Gert Purp)se) C of S Deposit Fund (Desiwed Mission Pwp) Designate(t.. The Guild 3559121 36675.74 7459724 21)OCN).00 17669.71 267152.91 11651.84 {200.00) 258804.75 18969.03 842.82 31233 368.50 32202&48 4953&90 19811.85 536.83 296823.14 144.00 74741a4 Restricted Funds TOTAL FUNDS 322025.48 49538.90 7474124 296823.14 se of Desi DesigTAated Funds Church of Scotland Deposit Fund: (Designated Gen. Cong Pury>ose) Church of S¢otland Deposit Fund: (Designat&A Mission Purpose) The Guild: This fund eomprises the transactions undertaken by The Guild. ated Funds Restricted Funds None
Unrestriettd liesttfcted Ettdowmellt Funds nds FId$ Totsl 2025 2025 Totsl 2024 3. Anatysi% of Offerings & l)onatioDS WFO schert (Non Gift Aidl Gift Aid Donations T&x R0Vered on Gift Aid DonatioL% Orw Plate 364.00 14310.IX) 364.00 14310.IK) 429.00 14382.00 4410.07 2729.49 4410.07 2729.49 4364.51 2681.28 Church & Cojnrn Cafe) Total 50.18 7687. 28 2896J.74 29544.61 4. Analysis of Payments Costs of Generating Funds Offering Envelop&s 86.12 82.47 2.47 Charitable Activrtses Giving To Grow INotr8) 18163.00 479.00 260.80 6802.04 18163. 479.1)0 ?60.80 6802.04 6830.00 698.96 1648.05 6477.00 Pulpit Supply Other Staffing C4sts Fabri¢ RepaiE5 & 314224 7123.12 386126 570.00 Heat & Light 31422.54 7123.12 386126 570.00 10394.56 7698.48 3453.10 540.00 Organ & Music Printsn& St*lery & Postage Messy Church 1061.56 19928 106156 19928 948.17 26.04 Telepbon&Broadband 78237 7¥237 713.77 Paents Spe¢ial Colle&#ions Intetim ModeratorExp Mis¢ellanwus Totsl 144.00 2413.14 41625 956.76 74655.12 144.00 220.00 2413.14 2117.14 41625 170.10 956.76 2 74655. 2 42709.2
S. Minister's Stipend All Church of Scotland ConegatIOnS contribute to the National Stipend Fund which bears the costs of all minister's stipends and employer's contributions for national insurance, pension and housing and loan fund. lSter'S stipends are paid in accordance with the natio[ stipend scale. which is related to years of service. For the year under review the Minimu StInd w&$ £32,433 and the maximum stipend in the fifth and subsequent years of Servi £39.856. 6. Colleetions for Third Parti08 2025 2024 Christian Aid * see below Tommv's TOMooW- Advent 2024 Bethany Christian T-Advent 2025 Tripoli Evangelical Church 1150.IK) 739.80 2413.14 1770.00 765.00 3917.94 2920.00 *£850 was raised duritEg Christiall Aid Week £300 for the Christian Aid Myanmar Appeal 7. Monies held on Deposit within the Consolidated Fabric Fund on behalf of Earlston Parisb Church as at 31112r25 Revenue Account £34,882.45 Tempow Funds £489,538.86 8. OUT GivÈng to Grow Contribution in 2025 toled £23.300. Stipend Endowment Income of £5,137 is deducted resulting JD aNett Cash Contribution of £18,163.
GENERAL FUND BUDGET 2026 COME Offerin Bud t 2026 Actual 2025 WFO Scheme (Non Gift Aid) Gift Aid Donations Tax recovered on Gift Aid Donations Open Plate Other Offerings, Donations, etc. 364.00 14310.00 4410.00 2729.00 7150.00 15000.00 4200.00 2800.00 7000.00 Other Ordin General Income Weddings & Funerals Investments & Deposits Use of Premises & Misc. Total Ordinary General Income iooo.00 12000.00 4500.00 46800.00 620.00 12495.00 4322.00 46100.00 EENDITUR National Mini & Mission & Wider Work Giving to Grow Contribution PreSbYry Dues 29720.00 773.00 18163.00 479.IM) Local Stsir Costs Interim Moderator's Expenses Plllpit Supply Salaries 500.00 500.00 7140.00 416.00 261.00 6802.00 Buildin Costs Fabric Repairs & Maintenance Heating & Lighting lusurance 40000.00 8000.00 4300.00 31423.00 7123.00 3861.00 Other Local Costs Printing Stationery. Photocopying & Phone Organ Maintenallce & Music Miscellaneous Total Ordinary General Expenditure CENE114L FUND SURPLUS (DEFICIT) 2500.00 600.00 1200.00 95233.00 (48433.00) 1930.00 570.00 957.00 71985.00 (2558i.00)