The Church of Scotland Jedbur & Oxnam Parlsh Chureh of Scotland Re ort and Finan¢i*l Statements for the eAr en 31st December 2025 Congregation f*0: 030267 Charity No: SC 0114530 The Church of Scotland J¢dbur h & Oxllam Pgrish Church of Scotland Reference and Adtllillistrative Information Charity Name.. Jedburgh & Oxnam Parigh Church of Scotland Charity Registrntton Number.. SC 004530 CougT¢gation Reference No.. OJts267 Colltsci Ad(tress'. 41 Hartrigge Road jedb￿r￿] TD8 6HF Church Address.. Jedburgh and Oxnam Parish Church Oxnam Road Jedburgh TD8 6JJ Tru5tee$- KErk Sesslon Members of the Kirk Se85ion are as follows.. Mrs Francis Arn).%trong Mr Robert Armstrong Mrs Caroline Barker Mts Trudi David5011 MTS Moirti Fleining Mr Ken Fotheringharn Mrs Ann Fraser Mrs Pamela Gordon Mrs Sdtah Cook Mr Richard Gordon Mrs Nloragy McKealld Mrs Sharon Holl)￿(ell Mrs Valerie Hunter Mrs Moira Land Mrs Marie Munro (Resigtjed Jan 25) Mr John Sharract Mrs Carole Walker Prineipal O(fire-b¢4rers Mr Stuart Kelly Mrs Sarah Cook Nlr Richard Gordon Mrs Morag McKeand Mr David H￿d Interim Moderator Minisler Joint Ses5ioll Clerk Joint Session Clerk Church Treasurer {po8t ended Nov 25) (from Nov 25) Independeut Exan￿￿er Gordon S Chisholm C& Academy House, Shedden ParkRoad, Kelso. TD5 7AL Bankers The Royal BaTLk of SCotl￿d 6 The Square Kelso TD5 7HG I'he Church of Scotland Jedburh & Oxllam Parish Church of ScotlaDd Tru5tees' Annual Re ort for the ear ended 31 December 2025 The trustees present their annual report and the accounts for the year ended 31 51 December 2025. The twstee.% who served during the )¢ar and up to the dale of this report are sel out on the Ref¢rence and Administrative InfoTmalion page. str￿ctUre, Covernauce and MRnagement G(>verning Document The Church is adminxstered in accordance with the teTU15 of ihe Deed of ConstitutEon of (he Church ofscotland (Unitary FotKn). The Church is in the Presbytery of Loihian and Bord Reeruitmellt snd Appolntmellt of Trustees Under th¢ Unitary Consiitution the Charity I"rustees aTe the members of the Kirk Session. The Kirk Sebsion membeTS are ihe Elders of the Church and are chosen from those member% of the Church who are ¢onsidercd to have ihe appFopriate gifts and Skills. The Minister. who 15 a member of the Kirk Ses8lOD, 15 elected by the congregation and inducied by Presbytery. If no Minister is in office, Presb￿ery appoint5 an Interim Moderdtor to serve until such time as a Minisier is appointed. The Min]￿ter. or Interim Moderator, is reSpo￿5)ble lo Pr¢sbytery for the governanct of worship and sacraments and Ministry exercised Mqthin the congregation. Orga￿?$￿tIOnal Structure Thc Kirk Session. which rneets approKirnat¢ly six limes in the year, is resp)nsible for the spiritual and iemporal affairs of the church. Objectives Activltles The Church of Scotland iq Trinitarian in doctrin¢, Reformed in traditiort and Presbyterian in polity. It exists to glorify God and to work for ihe advancement of Chrisi's Kingdotn thn)ughout the world. As a national C.hurch, it acknowledges a natio1￿1 call and duty to bring the ordinances of religion to the people in every paFish of Scotland through a territorial ministry. It Co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Ministy- The church me¢ts for WOTship at I 1.1 S am on a Sunday ￿OrnIng when a cotsgregation of Between 35 and 40 galh￿. Con]rnunion services are held quarterly wthen a slightly larger ￿Umber of people present and we are joined by a number of people from the wider Community al Christsnas and Easter. Mr Stuart Kelly continued to act as Interim Mlxleralor. Services have been conducted by a number of individuals and groups, including members of the congregation and the Gukld but, since early autumn 9024, we have benefiited from the work of Sarah Cook who has undertaken dutie¥ as probationer minister al both Jedburgh and Oxnam. Jedburgh Old and Trinity united Thith Oxnam in Augusi to forni Jedburgh and Oxiydm Parish Chu¥ch. Meanwhil¢, the new uttiied congregation was linked with Ale and Tevioi United. Achievements and Performance Easter 2025 saw joinl evenLS with St Johns Episcopal Chur¢h, includin8 the Walk of Witness. Members of Ix)th congregations and others took part in study %ession5 during Lent and Advent. Easier and Christm&s qaw sthff and pupils frorn Jedburgh Gr8mmar holding events in the church buildirlg. The majority of Jedburgh serYice£ ore Jow held in K¢nmore Hall, allowing bavings to be tnade on energy costs whilst offering a ¢omfortable and wel¢omin¥ space for worship. The church buslding is siill used for Communion servi¢es and can also be utilized for special occasions such as Easter, KI￿lAg of ihe Callant during the local fe81ival, Arnisstice, Christmas, Baptis￿$ and Funerals and io comply with insurance we oc¢upy the church building at least once every calendar month. A Pa%ioral Cart group continue.% to operate offering support to housebound and others. At Easter and ChristInas cards were issued to memb¢T5 in both Jedburgh and Oxnam Liffering a britf message and outlining details of 4er%'ic¢s. A monthly coffee moming is held ￿th pio¢eeds being donaled to Marys Meals charily. Regular Mes8y Church eyenls f(Fr children wert held in both OxtLam aiid Jedburgh during the year. The Chureb of Scotland Jedbur h & Oxnam Parish Chvrch of Scotland Trustees, Annual Re ort continued for the ear ended 31 Deeetllber 2025 Acbievemellts aud Performance {contlnued) G2ving.' On¢ of the sirengths of the church is its willit)gness to give to mission work both in the UK and ov¢rs¢as. In 2025 various miqsions received support through th¢ Richardson BEquest wliich is a trusi set up for this PLllPOSe. The Guild meeL8 on a tnonthly basis over the aunmm and winier months. Jedburgh Cliurches Food Bank.. The Food B￿)k continueg to operdte oui of Kenmore Hall serving an area from C2mPtoMqy io Newl0Th￿ Si Boqwells. The Food Bank recesves dot)atlODS of cash and goods from various sources which are then distributed by the volunteers to their clients. Website and Facebook.. Our w'eb.￿Ite continues to be developed and the church facebook pag¢ is upda￿d sei'eral limes a week. Communiiy of Kenmore Hall.. Th¢ hall is made available . ond heavily used, by variou5 conllnuniiy ¥roups Monday co Friday throughout ihe year. Vittantial RevRew It should be noted that the Financial Siatements have been prepared on & Receipts and Payments basis rather a Fully Accrued basi8, which means that the Statements reflect the b21aAces on Bank Curni and Deposit Accounts held at the begijining and end of the year. The Investments ofthe Cliur¢h are shoknTr by way of noie. The prEncipal sources of in¢ome are from Coiyenants and Gifi Aid, ¢h¢ tax recovered from Gift Aid. offerings through the Plate alld Freewill Offerings. The Batjk Accounts isi the t￿Me of Oxnam Kirk were finally Closed dowi in January 2025 and merged with the exi51ing Bank Accounis of Jtdbrgh Old and Trinity which had aljrady beeii re-dt%)gir#i¥d Jedburgh and and Oxnam Parish Parisb Cur¢h &% from dale of union. The accouttts have agaitt falle¥L into signifitani deficil due lo expelldiiure on mainienane of property and rising insurance. Going forward i]Ito 2026 filnher significani expenditur¢ is aryticipated with ienedial work on the Manse lo be undetiaken befoFe occupancy, repairs Yequired io the boiler in the Jedburgh church building at]d structurdl tnaintenence Tequired io tK>th church buildings and to the hall. Althovgh we hold a satisfactory level of funds an the Church of Scotland Invesrment T￿st and money is held on our b¢l)alf irt the centrally held Con501idated FabrÉ¢ Fw)d, any depletion of our Investt]ient TFUSt holding will diEnTrni8h our Dividend Jncome and will have at) effect on our overdll income and tmpacl on the cash flow available for everyday expendirtsre. Reserve5 Policy The Trustees, policy is to maintain reserves to meet future expenditure al an appropriate level. At the end of the year the Church held total fun(Ls, including snvesiments. of bome £249.S89 (2024 - £259,732) of which £185,920 12024 £197,598) was held in the General Fund, £3.213 {2024 - £5.4081 of which has been de5ignaied as per the va¥iou% funds detailed in note 8, and the balance of £63.969 (2024 £62,134) is held irt restricted fvnds wh2ch have also been disclosed in not¢ 7 and 8 to these accounts. These fund balanc¢5 ar¢ ¢onsidered ￿ be at a satisfa¢iory l¢vcl a( i￿"S lime. Tbe Church ol Scotland JedbuT h & Oxnam Parish Cburcb of Scotland Trnstees, Annual Re ort continued for the ear ended 31 December 2025 Statement of Trustees, Responsibilities The me]x]bers of the Kirk Session musl prepare fll)ancial statement8 wthich give suffi¢i¢nt detail to enable an appreciation of the transactLons of the Church during ihe fiE￿l¢la1 year. The memb¢rs of the Kiyk Session ate responsible for keeping proper accountsng record4 whtch. on requcst, musi ret]e¢t the financial position ufthe Church at that lime. I'his must be done to ensure that ihe financial slaiements comply with the Charities and Trustee Investment (Scotland) A¢t 2005. the Chirities Accounts IScotland> Regulations 2006 as amended, and the Regulations Anent Congregaiional Finance approved by the Gcneral Assembly of the Church of S¢otlaDd In 2007. They are also responsiblt foT safegu8rdin8 tILe assets of the Church and n]ust take re&sonabl¢ steps for the prevention andlor detection of froud and other irregularities. Approved by the Trn%tees and 8igned on their behalf, i¥lr liiciiard GordoJ Isesslon Clerk) Date The Church of Scotland Jedbur h & Oxllam Parish Chureh of Scotland Indt eDd¢nt Examiner's Re ort to the Trustees of Jedbu h & Oxnom Parish Cburcb of Scotland I repon on the a¢¢ounis of the charity for the year ended 315t De¢ember 2025 whath are Sei out on the following pages. Respective re5POD5ibilities of iru5tee5 and examiner The char]"ty'S trustees are responssble for the preparation of the accounts. in accordanc¢ wryth the t¢rms of the Charities and Trustee Invtstn)ellt {Scotl8nd) Act 2005 and ihe Charities AccoLU]ts (Scotlandl Regulaiions 2006 as amended. The charity consider ihai the audit requiremenl of Regulation 1011) (d) of the Accounts Regulaiion5 does not apply. It ts my re%ponsibiliiy to examine the accounts as r¢quiTed under se¢iion 44{1) (cl of the Act and to statt whe¢her phnicular m8iier8 have come io my atteniion. Basis of independettt exAmlner's 5t8ten7ent An examination ]% canied out a¢cordat]¢e with Regulation I l of the Charities Accounis {Scotlandl RegulaÉions 2006 as omended. An examination sncludes a Teview of the accounting record5 kept by the charity and a Comparison of the accounts presented with those records. li also includes consideration of any unusual item5 or disclosures in the accounts, and explanations from the trnsiees ¢oncemiTJg any such matter*. The procedurt8 under(ak¢n do ttot proyide the evldence that would be requsr¢d in an aud?1, and consequently I do not express an audii opinion on the view given by the #crounts. Independent examiner's s¢3temeJt In the course of my exaEnination, no mailer has come 10 my attention which gives me ieasonable Ca￿Se lo believe that in any material respect the requirements.. lo keep accounting recOrth￿ in accordance with Section 44 {1}lal of the 2005 Act and R¢gulaiion 4 of the 2006 Accounts Regulations, and lo pTepaie a¢counLS which accord with the a¢counring records and comply with Regulation 9 of ihe 2006 Accounts, Regulatio￿5 have not been mei, or to which, IT) my opittion, atÉention should b¢ drawn in order io enable a propcr understanding of the accounts to be tea Gordoll Isholm CA Independe Examiner Rennie Welc LLP Academy House Shedden PBrk Road Kelso TD5 7AL Date.. 4¥A£6........... The Church of ScotlaDd Jedbur h & Oxnam PArish Church of Scotland Recei ts and Pa ment5 Aecoullt for the ear ended 31 December 2025 Unrestricted Funds 2025 Restrlcted Funds 2025 Total 2025 Total 2024 Iyote Reeel ts Donaiions Legacies Activiiies for Generating Funds Bank & D¢po8jt interest Investmet)t income 57,984 57,984 50,319 942 942 2,681 7,969 66,895 3.338 3,338 11,307 70,233 11,220 fv1,220 Rental of premises Sale of investments Wedding5 & Funerdls Life & Work Other ReceLPIq Transfer of Union Balance Total Recei ts 6.233 6,233 5,985 700 70 1.434 700 70 1,434 200 6,104 19,409 95,918 75.332 3,338 78,670 Pa ments Costs of generatlllg funds Charitable acti￿lIeS Governance costs 754 91,828 1.360 754 95,128 1,360 1,055 68,676 1,320 3,300 Total P3 mtnts 93,942 3,300 97.242 71,051 Exeess of Receipts over Payments for the year before transfers (18,610} 38 (18,572} 24,867 Transfers Excess of Reeelpts over Payments for the year (18.610) 38 (18,572} 24,807 The Church of ScotlAnd Jedbur h & Oxnam Pttrish Church of ScotlAlld Statewent of Balances As at 31 December 2025 iinre$tri¢ted Fund$ 202S R¢$trieied Fund5 2025 Total 2025 Total 2024 Nole Bank & De 0Slt Bg18n¢e$ Bank and deposit balanil's brought forward 27,629 1,890 29,519 4,652 Movement in Year: Excess of Receipts over Paynenis for the year (18,610) 38 118,5721 24,867 Bank and deposii balances ¢￿TI¢d fOr￿'ard 9,019 1,928 10,947 29,519 Jnv¢stments at llharket value {cosi £ 212.6021 176,901 62,041 238.942 230,? 13 Short Term De osits chU￿h of Scot1￿￿ Investors Tnjsi Assets Gift Aid Receivable Ll8bllltle$ lttdependen( examiner 1.360 1.360 1,080 1,360 1,360 1.080 The A¢¢ouEJts were approved by the Kirk Session and Financial Board on ..and signed on their behalf by.. Mr Richard Gordon Isesqion Clerk) Mr John Shatrair {T￿￿tee) The Church of Scotl*tsd Jedburh & Oxnam Parish Church of Scotland Notes to tke Accounts for the ear ended 31 December 2025 l. A£counttng Polieles The Accounts should be read in conjunction with the Annual Report of the Tru8tee8. The principal accounting policies are ab follows.. A¢rountEMg Convention The Accounts are prepared in accordance with ihe ter]ns of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accourt14 (Scotlandl Regulations 2006 as arnended. lllcome #nd Expenditure Income aud Expendjture are accounted for on a cash basis. CapitAI Expenditur All repairs and maintenance ar¢ ¢har8td to the geneial fund and any iiems of a capital nature are written off to reiTenue. Inve$tment5 Inve8tsneDL8 ar¢ Stated at market value. 2. Donations Unr￿trIcted Restrleted Funds 2025 Funds 2025 Total 2025 Total 2024 Gift Aid Donations Tax Recovered ort Gifi Aid DonatiOll5 Freewill Offering4 J Open Plate Other Offerings, Donations et 26,656 8,297 12,017 11,014 57,984 26,656 8,297 12,017 11,014 57.984 25,713 7,902 8,161 8.543 50.319 3. Activltie5 for generatfing fund5 UrÈrestriettd Trunds Restricted Fund5 2025 Total 2025 Total 2024 Fundraising Special collection5 525 417 942 525 417 942 1,637 1,044 2,681 4. Analysis of PAyments Unrestricted Funds 2025 Restricted Fullds 2025 T(>tAI 2025 Total 2024 Costs of generating fund5 Offering t￿￿elope$ Fundrasing Expellses 75 980 1,055 754 754 754 754 The Church of Seotland Jedbur h & Oxnam Parish Church of Scotland Notes to the Accounts continued for the ear ended 31 December 2025 4. Analysis of Payments l¢ontinued) Unrestrieted Funds 2025 Restricterical cost 24 at 315t Decernber 2025 21? 6Q2 212 602 The following inve%tments are held.. Church of Scotland Investors TTUSt- Growth - General Rcserve UnTe5tricted lega¢y'. 1,757 unils Generdl PurpO￿e$.. 4253 uniis 12,088 29,261 41,349 11,210 27.134 Church of Scotland Investors Tn)st- Income General Purpo%ts'. 11,901 units - Th¢ Richardson Bequest.. 5,447 units 135,552 62.041 197,593 131,625 60,244 191,869 Gener81 Reserve Fund Total Rtstrieted Fund5: The RichArdsott Bequest 176,901 62.041 238.942 169,969 60,244 ?30213 8. Moi'ements in Fund5 AtlJan 2025 At 31 Dec 2025 Receipts Pavments Transfers Unre5tritted funds Gencrdl Fund 22,221 22,221 65,217 65.217 (81,632) 181,6321 5,806 5,806 Unrestrieted funds (DeSIg￿￿ted) Guild Fund Sunday School Fund Boxes Fund Foodbank Fund Pn)perty Special Collectickns Outreach Fund 600 83 1,983 4,137 13,3781 1102} 2.085 5.408 828 1631) 797 83 1,983 1,745 13,378) 1102) 2,085 3.213 9,286 111.678) 10,114 (12.309 Restrlcted funds Richardson Bequest Mary Wyllie Gr3ve Fund Mission Fund Prayer Meetings 666 955 122) ?91 1.890 3.338 13.3001 704 955 {22} 291 1.928 3,338 (3,3001 Total funds 29,519 78,669 197.2411 10,947 The Church of Scotland Jedbmr b & Oxn&m Parish Chur¢h of Scotl#x)d F4otes to the Accoullts contiDued for the ear tnded 31 Deeember 2025 8. moveme￿15 FuDds l¢ontinued) Pu oses of Desi nated Fwids Guild Fund.. Used lur a var2eiy of Guild project.% for the suppon of the Church. Sunday School Fund-. Used to suppon work among ¢hildren and young people. - Boxes Fund.. For the purpose of ￿ndra[sing. - Foodbank Fund.. Used to provide en￿rgenCy food par¢ets to the poorest and mosi wlnernble. - Property.. For major repairs oy inyovemenLS io fabric of ihe Church. - Special Collections. An ageD¢y fund for retiral offerings at communions and special services. Outreach Fund.. Used for local miqsion and evangelisni. Pu oses of Restricted Funds Richardson Beouesi.. For the support ofevangelisation at hom¢ and abroad. - Mary Wyllie Grave Fund .. Upkeep Of Grdve M*sskon Fund.. Receives income from volunlary do>nalions placed in boxes in the ¢hur¢h building. Funds are distributed for Missioll work in the Uniied Kingdon? and overse&s. No donations were paid out of this fund during the year ended 31si December 2025. Prayer Meetings-. ColleGls donaiions ai the regular weekly prayer meeiing. EL￿d% are distrtbuied for Mission work i th¢ United KillgdoEn aud overseas. The choice of whom io support is made by those p¢ople who regularly aitend the prayer meeting. Th¢ following donat%on% were made from rhe Richardson Bequest fund duting the 202S 2024 Clwisiain Aid mib.sion Aviation Fellowship Scripwre Union (Borders) Tear Fund Zambesi Mission 600 700 600 700 700 600 700 600 700 7QO 3.300 9. Collection5 for Third Parties In addition to the inco￿¢ recorded wiihill the receipts and paJThent accouni. the following inconie w collect¢d durin the year arTrd di5burscd for the beneflt of oth¢F Chariiies.. 2025 21124 Erskine Mary's Meals Guild Projects 324 417 247 988 435 707 600 1.742 The c.hurch of Scotland Jedbur b & Oxnam Parish Cburcb of ScotlaDd elldix Funds held on behalf of the Congregation by the Churcb of Scotland GeDer#l Trustees ReveRue Aeeount Balance blf Dividcnds received oll Capital investment Intertst received re-inves(ed Admin Charge 7,745.23 1,256.54 349.43 (320.00) 9,031.20 6,119.33 1,241.02 514.06 1129.18 7.745.23 Rele&sed to Congregation Credit balance held al 3 1st December 2025 9.031.20 7,745.23 Consolidated Fabric Fund - Ca ital li Crcdit Balane held at 315t DeCe￿ber 2025 Transferred from Temprory Fund TransfeFF¢d from Consolidated Fabric Fund Capital Interest Received 27.653.17 27,653.17 27,653.17 27,653.17 Credii Balance held at 3151 December 2025 27 6S3.17 27.653.17 Market Value held at 31st De¢ernber 2025 30,444.04 30.074.84