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
Refe￿nce & 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 DO￿rnent
The Church is administered in accordan￿ with the temis of the Unitary Deed of Constitution.
Recruitment and Appointment of T￿￿teeS
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 repla￿ment and Billy Anderson as Assistant
Interim Moderator. We look forward to them Su￿sSfv1IY 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 Perf0M￿nce (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 D￿mber 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 Re￿Ipts have remained similar to last year. Our Offerings in genera5
have remained stsgnant for a number of years now.
Payments InC￿aSed 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 Mis￿lIaneouS 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" De￿mber 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 t￿￿teeS 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 & [nves￿ent 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
S￿10￿ 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
FI￿d$ Totsl
2025
2025
Totsl
2024
3. Anatysi% of Offerings &
l)onatioDS
WFO schert￿ (Non
Gift Aidl
Gift Aid Donations
T&x R￿0Vered 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 &
31422￿4
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*l￿ery
& Postage
Messy Church
1061.56
19928
106156
19928
948.17
26.04
Telepbon&Broadband
78237
7¥237
713.77
Pa￿ents
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 Con￿egatIOnS 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￿ StI￿nd 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 TOMo￿oW- 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 to￿led £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
E￿ENDITUR
National Mini
& Mission & Wider Work
Giving to Grow Contribution
PreSbY￿ry 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)