The Chureb of Seotland Jedbu & Oxnam Partsb Church of Scotland rt amd Fthan e•r ended 31st Congreg•tlon No.. 030267 Charity No: SC 00453•
The Church of Scotland Jedbu h & Oxnam Parish Church of S¢otlaDd Reference and Administrative Inforniation Charity N#ll.. Jedburgh & Oxnatu Parish Cburcb of Scotl8nd Charity Registration Nurob¢r.' SC 004530 Congregdiion Reference No: nio?67 Contact Address: Bankers The Ro1 Bank of ScotlaT 6 Th Square Kelso I'D5 7HG
Tbe Church of Seotland Jedburb & Oxnam Parish Church of Scotland Trustees, AnDual Re for the ear ended 31 December 2024 The trustees present their onnual rert and the a¢couTts for tbe year endeAI 31st December 2024. The trngtees Thljo served during the year and w) io the dale of this report ar¢ sel out on the RefererKe and AdnbnÈstrdtive InForntion pag¢. Structure, Covernanee and maneDnI Governlllg Document The Church is ad]n]tered in accordonce with the tern]s of the Deed of CO1tiOn of th¢ Churth of Scotland (Unitary Fornj). The Church is in the Presbjtery of Lothian and Border5 Recruitment and Appointment of Trnstees Under the UDit2ry Constimtion the Charity Trusteeg are the members of the KI Session. The Kirk Session metnber5 are the Elders of the Church alld are chosen from those members of the Church wbo atl COJLsidered to have tbe appropriate gifts and skills. The Minister, who is a member of the KI SessioJL is elected by tbe congregatton and inducted by Presbytery. If no Minister is in office, PreSbtry apwpinLS an Inierim Moderdtor to serve until such time as a minier is appoint Tbe Minister, or Interim M(Klerator. is reSIL81bIe to Presbytery for the governance of worship and sacrdments and millisty exc]Sed within the congregation. OrganSsation] Stru¢ture The Session. which rneets approximately six times in the year, i5 rwible for the spirittl and tetnwkrdl affairs of the church. Objettives and Activitles The Church of Scotland is Trinitariall in doctrine. Refornied in rradiiion and PreSbtrL8ll in polity. It exists to glorify God and w work for the advancetnent of Christ's Kingdom throughout the world. As a national Churcm it acknowledges a t]ational call and duty to bring the ordinances of reliOn the people iti every parish of Scotland through a territOTial ministsy. It Coperate$ ryth other Churches in Vario ecumenical bodies ID Scodand and Ewnd. Minigtsy- The church nKets for WOTship ai 11.15 am a Sunday morning Twhen a congregation of Bettveen 35 and 40 gathers. Cornrnunion services are held quarterly whell a slightly larger number of people preseni and we are joined by a number of people from the widet COmTnunity at Cljristmas and Easter. continued io act &$ Interim ModeratOT. Services haye been conthicted by a number of individual> gtOUP). iucludillg rnernbers of the congregation and the Guild but, since early auwmn 2024. we have benefined from tbe work of Sarth Ci>ok who has undenaken duties as probatic)n¢r minisier ai Jedburgh and Oxnam. Jedburgh Old and Trinity united with Oxnam in August to for Jedburgb and Oxnan) Parish ChurclL Meattwhile. the new utiited congregation was linked with Ale and Teviot Utiited. Achievemellts and Performan¢e Easter 2024 saw joint events Mryth St John's Episcopal Church, including the Waik of Withess. MeTnbers of both COnegatIOnS and others took part in study sessions during Len¢ and Advent. Easter and Cbristrnas saw stsff and pupilg from Jedburgh Grdf(Lll)ar Campus holding events in the church building. The tDajority of Jedburgh services are now held in the Kenmore Hall. allowing sayings to be made on energy costs thlst off¢ring a comfortable and welcoming space for worship. New fu"tUre ID the ball ljas made th¢ setting even more welcoming and issues Mry(h the acoustics in the upper ball have been addre. The church building, however. is still used for most Commurrion services and ¢an also be utilized for special occasions like Easier. The Kitin' of the Callant {if the weatber isji't conducive to all outdoor serrice), Armistice and Christmas. Baptisims and funeral sernices are held in the church. Pastoral Care ollp continues to operdte, offering supp)n io the houseiKpund and other5. At christ 2024 cards were issued io members both Jedburgh and Oxnam offenng a brief message and outiilliD8 detsils of servi¢¢s. A monthly coffe£ rnorning in the Kenmore Hall offers a chance to meet and have felloAthip in an inforn)ai setting, &$ we51 as raising funds for the Mat8 Meals cljan"ty.
The Church of Scotland Jedbur h & Oxnam Parish Church of Scotland Trustees, Annual Re ort continued for the ear ended 31 December 2024 Aehlevements Perfornllet (toJEtKDue41) Giving - One of the strengths of the church is its 1]lingneSS to give to mission woA( in the UK and overseas. In 2024 - £3,300 was conMTrJUd 14 th"ffet missions through tbe Richardson Bequest la fr$t Sd UP to support rn110n work), and designated gifts. The Guild .. meets oll a monthly basis over the aututDn and wrynter months. Fund-raising is undertkn for nationwide Guild Projec1& J¢dbuTgh Churches Food Bank .. 2024 was the first since Covid thai there was a signifant drop in the number of parcels deliver&J. 2023 had seen a record 535 parcels th"stnl)uted whilsi the number in 2024 wds 373. Dwing 2024 we supported 537 adults and 183 children.INot all th"fferenL some of these were repeal partels). We are very io those people who bave given food to be distributed, bui tbis bas becorne a latiVety minor source of incoming goods. Most of the food we distribute has been bought in from a number of sourc¢s. Supernjaets. Fareshare or MorrisoDS Wholesale. We are also very grdtefill to those people who give money, some as a one of gift, but of r¢gular monthly donatior There would be no foodbank if it were rK)t for the of volunteers wotmg in the Sre sorting and packing paT¢els or delivering parcels to OUT clients who live in the town and in an area stretchmg from CawtoTriJ to Newto1 St. Boswelis. To all of yi)u our grateful thonks. Website- Ow website continues to be developed and church FactE)0k page is updated S¢V¢Eal times per w¢¢E Commutilty use of Kellmore Hall.. COUnIty use of the hajl has been made by a number of organitions. Flnanclal Reyfiew It should be noted that the Financial sents haTrt beeT] prepared oll a Receipts and PayrneTrts basis rdther than a Fully A¢cwed basis, which Jneatts that tbe Staielllents reflect the bala[¢5 oll Bat]k Current and Deposit Accounts held at the beginnjng and end of the year. Tbe tnvestllnits of the Church are shOl by of note. The priti¢ipal sources of income atr fro Cov¢Dants and Gifi AiLt the tsx recovered from Gift Aid offerings through the Plate and Freewill Offerings. As from 1st ofAugusi Jedburgh Old and Trlnity uniied with Oxnam Parish Church and the have been combined from that date. The uniied congregaiion is using the existing Bank Accouni previously held by Jedburgh Old and Trinty with the fijnds held by Oxnam being transferred into that accoullt. At the tillle of lI]ng. a sllMII balance is Still held with the Oxnam accouni whj.ch is used (o fac1]its a small number of outstanding traTJsactions, but njainly for paymeat of the Oxnam Premis&8 ItL$urn Policy. This accouut will finally be closed after the last insurdnce insÉalment is paid and when the new joitii policy Co¢5 iuto being. L¢vels of Income are generally in line with the previous year with SI1 increase in Investsnent Income and DonatioLs relating to an outside group u9illg the Hall at JedbuTEh. Also received was a signicallt refuDd from Scottish Power for overpayment of thc electricity bill at OxnaTtL. The absence of any significant expenditure relating to properry allowed the ¢learan¢e of Jedbyrghs Giving (o Grow defjcit of £6,000 from 2023, whieh Wds achi¢ved bef¢)Te the union Oxnam. Hoer refilrbislllnent of the Hall is an ongoing proc&ss and prowsion will have to continue with w)keep of the tyvo Church Buildings and Manse with ignificant fi]nd8 id¢nttfied and rfained for this puryw.
The Church of Scotland Jedbur & Oxnatn Parish Cburch of Scotland Trustees? A Trnual Re ort continued for the ear ended 31 December 2024 Reserves Policy The Trustees, wlicy is to maintain reserwes to meet futwe expendiDJre ai an appropriate level. At the end of the Ye the Church held total fimds, in¢luding inkrstments. of some £259.732 {2023 - £229,824) of ythich £197.598 {2023 £169.158) was held ID the General Fun¢ £5:408 (2023 - £5,944) of which has been designated as per the various fi]nds detailed in note 8, and the balance of £62.134.12023 - £60,666) is held in restricted funds which bave also been disclosed ill note 7 and 8 to these accounts. These fimd bala are cornsidethl to be at a satisfactory level at thi5 time. Statement of Trn5tee5' Responsibilities The members of the Kirk Session must prepare financial sthiements wbtch give sufficient detail to enable an appreciation of the rransactions of the Church during the fmancial year. The members of the Kirk Session are responsible for keeping proper accoulltiIl8 records thi¢h, ¢)n requesL musi reflect the fiuallcial wsition of the Church at thai time. This must be done to ensure that the financial sellts comply witb the Cljarities and Tn]sttt Investh)cni (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 21M)6 as amended, and the Regulation5 Allent Collgre8atiODal Finan¢e approved by the General Assembly of tbe Church of Scotland in 2007. They a also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud aod other irregularlties. Approved by the Tne$ and si8lled on their behalf, Date
The Cburch of Seotland Jedbu & Oxnam Parish Chureh of Seodand Inde ndent ExAD)iner's R rt to the Trnstees of Jedbu & OxDm Parisb Cbur¢h of Scotld I report i>n the aGcounts of & clwity for the year ended 315t Lkcemlxr 2024 whith arc scl Out ott the following pages. Rejpettive reSponbIlitieS of trustets •nd eumtDer The cbaritys twsiees are responsiTrsle for the preparaiion of the acNts in accor with the of the Charities atbj Trustee Investhient (ScotiaThJ) Act 2005 atsj the Chariues {ScotlaDdl Re8ulatioAs 2IM)6 amended. The ¢harity tnL8tees consider that the audit rcqult of Regultition 10(1) (d) of the Accounts RegulatioThs does not apply. It is my Tesw)nsibility to exwlline the awounts as required under section 4411) (c) of the Act and state wTr particular Jnatters have Come to n)y attention. Basis of independent WmlDer's statemeDt An examitmtiott Ks carried out in accordance with Regulation I l of the Charities A¢counts (S¢odand) RegulatioL$ 2006 as am¢Thd. examination includes a revRew of the accounting r<rdS kept by the charity and a cornpari50n of the &eounts presented with those records. It also includes ¢IderatIOn of any Unusu itenLS or disclosures in thc acGoullt¥ and seeks explanations from the trusiC concerning aDy matrs. The prureS undertkn do prnvide all the evidence that would required in audit, and consequently I do )1 express audit opinion on tbe view giv¢D by tb¢ accounts. Independent eumlner's staternemt In tk course of my examinatiofy no trwtter h&$ to my atieDtion which gives me reasonable cause believe that iti atty Yespt the TequIT¢mts. to keqj aOuntIng Tecords in acwTdance with S¢¢tion 44 (Ixa) of the 2(X)5 Aci Regulation 4 of the 2006 AtcounLs Regulations, and • to PTq)arE accounts whscb accord with the xcountin8 records arxl comply with Regulation 9 of the 2(M)6 AcKounts Regtslations have tKTrt been or to which. in rny in10 attention slKMdd be drdWU in otd¢T to cllable a proper ullderstaTrJing of the aounts to Ix cnnic Academy House Shedden Park Road Kelso TD5 7AL
The Cburcb of Scotland Jedbur h & Oxnam Porish Churth of ScotlaDd Recei for the ts and Pa ments Account ear ended 31 December 2024 UDrestrieted Funds 2024 Restricted Funds 2024 Tot21 2024 Total 2023 Note Donations Legacies Activities for Generating Funds BaDk & Deposit interest lllY¢stmeni incojlle 50,319 50.319 49,762 2,681 2.681 104 7,952 60.952 3.268 3,268 11220 64,220 9.395 59.261 Rental of premi Sale of investrnents Weddillgs & Funerals Other Receipts Transfer of Unioll BalatKe Total Recel ts 5.985 5,985 4,611 200 6.104 18.454 91.695 2(Xl 6.104 19.409 95.918 1,400 859 955 4,223 66,131 Pa ments Costs of generatiDg funds Charitable activliles GovernaDce costs .055 65 J76 ,320 1,055 68.676 1,320 76 71.037 1.280 3 JIM) tal 67,751 3,300 71.051 72J93 Excess of Reeelpts over Payments for the year before tran5fer$ 23,944 923 24,867 (6,262) Transfers Excus of Receipts over Paymellts for the year 23,944 923 24,867 (6.262)
Tbe Church of ScotlAnd Jedbur b & 0XM Parish Church of Seotland Statement of Balances as at 31 December 2024 Ullre5tricted Fwids 21124 Re5tri¢ted Funds 2024 Total 2024 Total 2023 Note Bank & De 05it Balances Bank and d¢posii balances brought fonyard 3,685 967 4.652 10,914 Movement In year: Excess of Receipts over for the year 23944 923 24,867 (6,262) Bank and deposit balances ri¢d forward 27,629 1.890 29,519 4,652 vestmeDts at market vllue (eost £ 212,602) 169,969 60,244 230.213 225,172 Short Term De osits Church of SLotlaud Investors Tn Assets Gift Aid Receivable 3.187 Llabllitles Giving to Grow tndependent examiner Special collections {Guild) Other expenses 6.0(X) 1.080 1.080 1,080 1,080 1.080 7,080 The Account5 w¢re approved by the Kirk Session and Financial Board on .-and signed on their behalf by-.
The Church of Scotland edburh & Oxnam P¥4rlsh Church of 5tIalld otes to the Accounts for the ear ended 31 December 2024 l. Accounting Policles Th¢ Accounts should be read in conjunction with the AnIMl Rew1 of the Ttees. Th¢ principal accounting policies are as follows: Accountkng Collvelltlou The Accounts are prepared in accordance with the ternts of the Cljarities arKI TnLStee Investn]ent (Scotland) Act 2005 and the Charities Arxow)ts (Scodand) Regulatio4 2006 &8 allTrded. Income and Expenditure Income and Expelldittlle are attounted for on a c&sh basi& Capital Eipendithre All repair5 and maintenance are charged to the general fund and any items of a ¢apitsl nature are wrfttien off to ttvenue. Investments Investanents ar¢ stated at market vahK. 2. Donstions Unrestricted Restricted Fwids 2024 FuDd5 2024 Total 2024 Total 2023 Gift Aid Donations Tax Recovered on Gift Aid DonatioLs Freewill Offerings l Open Plate Other Offerings, Donations etc 25,713 7,902 8,161 8,543 50,319 25,713 7.902 8.161 8.543 50.319 24,775 6,251 8.163 10.573 49,762 3. Aetivities for geDergting funds Unrestricted Flld$ 2024 Restricted FvDds 2024 Total 2024 Total 2U23 Fundraising Spttial collei0[S 1,637 1,637 1,044 2,681 2.681 4. Analysts of Paymtnts Unrestrleted Fullds 2024 Restriettd Funds 2024 Total 2024 Total 2023 Costs of generatlng fuDds Offering envelopes Fwthsing Expett8es 75 980 ,055 75 980 1,055 76 76
The Church of Scotland Jedbur h & Oxnam Parish Churcb of Seotland Notes ¢0 the Aceounls ¢ontlDued for the ear ended 31 December 2024 4. Analysis of Payments (collliDued) Unrestrfieted Funds 2024 Restricteil Funds 2024 Total 2024 Total 2023 Charitable #ctivities Ministries & Mission allocation Presbytery dues Minister's expenses Pulpit supply Ot1 stsffing costs Fabric repair5 & nlt¢Dance Council T Telephotie Heat and light Insurance Other building costs Life & Work Donations paid Organ & rnusi¢ Printitig. stationery and postage F)dbank expenses Other expenses 26.431 1,024 26,431 1.024 19.(M)O 633 1,309 200 3,528 20.185 619 925 5,322 7,706 925 5,322 7,706 5(K) 5,766 7,811 225 210 1,742 293 665 5,885 87E 65.376 5,766 7,811 225 210 5.042 293 665 5.885 871 68,676 3,763 6,647 25 252 2,954 133 1,574 9,553 662 71,037 3.300 3,300 Govcrnance Cost8 Independent examintt's fees 1,320 1,320 1,280 S. MiRlSter's Stlpelld All Church of Scotland congregations Contribu to the Natiollal Stipend Fund which bears th¢ ¢osts of all n)inisiers' stipends and employees contributions for national iAsurance. peL%ion aud bousillg a[ loan fimd. Ministers, siipends are paid in accordance the national sripend scale. wkn"¢h is related to year5 of service. For the year wider revjew the mitLiIllUlll Stipend w&s £31,642 and the nMxinMmi Sti (in tbe 5tb and subs¢qu¢nl years of setvice) £38.884. 6. Trustee Remuneration and Related Partv Transaetlons During the year I tn]stees 12023 - 11 CeIVed reirnbur5ement of cxpeLses totalling £38 (2023 - £1.928). No trustee received any remunerdtion dunng the year. In addition no tntee or a peTrt related to a ITslee had any per inwest in any conttact or tE8nsaction etltered into by the charity duriug the year. Ln addition a sub-comtnittee of Kirk Session members are responsible for the Lizats and Wilson Fulld which is separnte charity having a 12th July year* date and therefore has been excluded from these Accounts. Tr Fund 0]$ invesunents in Barclays Bank PLC and income there from is dispetsed antlually to members of the congregation in accordance with the Trwst de ienLs.
The Church of ScotlADd edbu h & Oxntdm Parish Church of SeotlAnd Nott5 to tbe Aecount5 eontinued for the ear ended 31 December 2024 7. Flxed Asset Investments 21124 21123 Valuatio At Isi January 2024 Disposals Net r¢alised and uJCti1]Sed gain l (loss) 225,172 221,547 5,041 3,625 At 31st December 2024 230 13 225 172 Historical cost a5 at 31st December 2024 212 602 212 602 The following investtnents aTe held: Chur¢h of Scotland tllvestOEs Tryst- Growth - General Reserve Unrestricted lega¢y. 1,757 - Gen¢rai Purposes.. 4253 units 11210 27,134 38,344 10,243 24.795 Church of Scotland InvesioTS Trust- Incon - General Purposes.. 11.901 units - The Richardsc)n Bequesi: 5.447 units 131,625 60,244 191,869 130,435 59,699 190,134 Gener ResenTt Fund Tot Restrietsd Funds: The Richardst)ll Bequest 169,969 60,244 230 213 165,473 59.699 225 172 8. Movements Ill Fund% AtlJa 2024 At 31 Dec 2024 Receipts Payments Transfers UDrestricted funds General Fund (2,259) 12259) 85.332 85.332 (60,852) (60,852) 22.221 22.221 Unrestritted fullds (Designated) Guild Fund Sunday Sch1 Fund Boxes Fund Foodbank Fund Property Special CollectioThs Outrvach Fund 720 83 1,938 4.598 13.378) 1102) 2.085 5.944 894 (1.014) 600 83 1,983 4,137 (3,378) {102) 2,085 5,408 45 5,424 (5.885) 6.363 {6,899) Restricted fuDd$ Richardson Bequest Mary Wyllie Grdve Fund Mission Fund Pray¢r Meetings 698 3268 955 (3J(M)) 666 955 {22) 291 1,890 (22) 291 967 4223 {3.300} Totsl funds 4.652 95,918 171,051} 29,519
The Church of Scotland Jedbur & OInam Parish Cburcb of Seotland Notes to the Aceounls coDtiDued for the ear eDded 31 December 2024 8. Movements Fllttds (contiDued) ses of Desi ted Funds - Guild Fund.. Used for a variety of Guild projects and for tbe SUPFOrt of the Church. - Sunday School Fund.. Used to SLWOrt work among ¢"ldren and young people. - Boxes FUJKI.. For the purpose of fUndrSing. - Properry.. For rnajor repaiTS or improvemcnts to fabric of the Church. - Special Colle¢tions: An agency fund for retirai offerings at ¢OJWllUllions and special service& - Outreaeb Fund.. Used for local tDission and evange]ism. - Foodbank Fund: Used to provide ewency food parcels to the FA)orest and most vuinerable. ses of Restricted Funds - Richardson Bequest.. For the SUprt of evangelisation at home aA abroa(L - Mary Wyllie Grave Fund: Upkeq) Of Gr&ve The following dollAtions were made from this fid duriti8 the year. 2024 2023 Christhin Aid Mission Aviation Fellowship scriptu Union (BordeT5) Tear Fulld Zambesi Mission 600 700 600 700 700 400 600 300 600 600 - Mi&8ion Fund.. Receives income fri>m voluTty donations placed in eS In church building. FuTLds are distributed for Mission work ill (be United Kingdom overseas. No donations wue paid out of this fid during the year ended 31st December 2024. - Prayer Mewitigs: Colleets donations at the regular weekly PTayer meeting. Ful are distnTr)uted for Mission woJ* ill the United Kingdom and over%as. The choicc of to supw)rt is rnade by those people who regularly attend the prayer meeting. 9. Collectlons for Third PtieS In addiiion to the illcoll recorded within the receipts and pa)rytLent accounl the following iEKome collttted during the year and disbud for the benefit of other Charities: 21124 2023 Ersktne Guide Dogs MaS Meals Jed H¢arts Guild Projects 435 60 209 74 707 600 1,742 454
The Churcb of Scotland Jedbu xnam Parish Church of Scotl&nd elldix Funds held oll bthaif of the Congregation by the Cbureh of Stodand General Trn5tees 2024 2023 ital Aceount Credit Balances held at 31 December 2023 at c¢)st Reali*d gain on Rebalallc]ng Transfer to Fund 56 5,074 148 152221 Market Value of Balances held at 315t December 2024 Revenue Account Credit Baiallce held at 3 1st Dernber 2024 7,745 6,119 Cotksoiidated Fabrie FuDd- Ca li Cr¢dit Ba]an¢e held at 31st Dttember 2023 27,653 22,431 TraTJsferred from ¢onsolidaia Fabric Fund Capital 5,222 Credit balanc¢ held at 31st December 2024 27,653 27.653 Market Value of Ba]wKes held at 31si December 2024 30,075 29,714