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 Ro￿1 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 re￿rt 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 InForn￿tion pag¢.
Structure, Covernanee and man￿eD￿nI
Governlllg Document
The Church is ad]n]￿tered in accordonce with the tern]s of the Deed of CO￿￿1￿tiOn 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, PreSb￿try apwpinLS an Inierim Moderdtor to serve until such time as
a mini￿er is appoint￿ Tbe Minister, or Interim M(Klerator. is reS￿IL81bIe to Presbytery for the governance of worship
and sacrdments and millisty ex￿c]Sed within the congregation.
OrganSsation*] Stru¢ture
The Session. which rneets approximately six times in the year, i5 rwible for the spiritt￿l and tetnwkrdl affairs
of the church.
Objettives and Activitles
The Church of Scotland is Trinitariall in doctrine. Refornied in rradiiion and PreSb￿trL8ll 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 reli￿On ￿ the people iti every parish of Scotland through a territOTial
ministsy. It Co￿perate$ ￿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
COn￿egatIOnS 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 ￿th￿lst 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 Kit*in' 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 Mat￿8 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 Perforn￿llet (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 conMTrJU￿d ￿ 14 th"ffe￿t missions through tbe Richardson Bequest la fr￿$t Sd UP to support rn1￿10n
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.
Supernja￿ets. 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 wot*mg in the S￿re sorting and packing paT¢els or
delivering parcels to OUT clients who live in the town and in an area stretchmg from CawtoTriJ to Newto￿￿1 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.. CO￿￿UnIty use of the hajl has been made by a number of organi*tions.
Flnanclal Reyfiew
It should be noted that the Financial s￿￿￿ents 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 shO￿l 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 SI￿￿1 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. Ho￿er 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 s￿￿￿ellts 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 Tn￿e$ 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
& OxD*m Parisb Cbur¢h of Scotl￿d
I report i>n the aGcounts of & clwity for the year ended 315t Lkcemlxr 2024 whith arc scl Out ott the following pages.
Rejpettive reSpon￿bIlitieS of trustets •nd eumtDer
The cbaritys twsiees are responsiTrsle for the preparaiion of the ac￿N￿ts 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 rcqul￿t 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 mat*rs. The pr￿￿ureS 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 Yesp￿t the TequIT¢m￿ts.
to keqj a￿OuntIng 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 a￿ounts 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 & 0X￿￿M 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 5￿tIalld
otes to the Accounts
for the
ear ended 31 December 2024
l. Accounting Policles
Th¢ Accounts should be read in conjunction with the AnIM￿l Rew1 of the T￿￿tees. 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) Regulatio￿4 2006 &8 all￿Trded.
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
F￿lld$
2024
Restricted
FvDds
2024
Total
2024
Total
2U23
Fundraising
Spttial colle￿i0[￿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 & n￿l￿t¢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 tn￿tee or a peT￿rt related to a IT￿slee 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 uJ￿Cti1]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 Sch￿1 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 fUndr￿Sing.
- 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 SUp￿rt of evangelisation at home a￿A abroa(L
- Mary Wyllie Grave Fund: Upkeq) Of Gr&ve
The following dollAtions were made from this fi￿d 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 fi￿d 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 P￿tieS
In addiiion to the illcoll￿ recorded within the receipts and pa)rytLent accounl the following iEKome collttted during
the year and disbu￿d for the benefit of other Charities:
21124
2023
Ersktne
Guide Dogs
Ma￿S 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 D￿ernber 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