2024-12-31-accounts

The Church of Scotland Duns & District Parishes RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDED 31.12.24 Congregation No: 050340 Charlty No: SC 005161

Reference and Administrative Information Charity Name: Duns & District Parishes Charity Registration Number". SC005161 Congregatlon Reference No-. 50340 Contact Address: Trustee5 {*denotes Kirk Session member, l indicates declined re-election during reporting period, indicates resigned during reporting period, 3 indicates appointed during reporting period, indicates died during reporting period)

Principal Office-bearers Mlnister: Session Clerk: Clerk to the Board: Church Treasurer: Independent Examiner Bankers The Royal Bank of Scotland plc 6 The Square Kelso TD5 7HG

Trustees. Annual Report Year ended 31 December 2024 Structure. Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution. Recruitment and Appolntment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The ConEregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and se￿e for a period of three years after which they must seek re-election èt the next Stated Annual Meeting. Organisational Structure The Congregational Board is chaired by the minister/lnterim Moderator and meets approximately 5 times in a year. Certain responsibilities are delegated to the Finance Committee and the Fabric Commlttee as appropriate. In recent years the Kirk Session and Board have met jointly on the same evening to ensure fullest co-operation and co-ordination of their activities, and during 2024 the meetings were more frequent than previously- often once a month - to keep abreast of vacancy and Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches In various ecumenical bodies in Scotland and beyond. SeNices of worship are held at Duns Parish Church (weekly at Ilaml, Bonkyl Parish Church Itwice- monthly at 9'.30aml, Langton Parish Church Itwice-monthly at 9:30am, Cranshaws Parish Church Imonthly at 11=15aml and Edrom Parish Church (monthly at 9'.30aml. Monthly events at Cranshaws Forest Ministry were held throughout 2024 as part of a 'Fresh Expresslon, funded by the Giving to Grow scheme. In the Presbytery Plan. Edrom is dated to close in 2026 and public meetings have been held over this. Many other services and activities are held each month including monthly 'The Early Gathering, for families- seThices in sheltered housing Complexes- 'Messy Church, held in Duns and Cranshaws: special service5 for Easter, Harvest, Remembrance Sunday and Christma5 Isometimes in partnership with the Scottish Episcopal Church congregation in Duns - and including the former Abbev St Bathons, Longformacus and Polwarth parish churchesl- etc. Duns Church halls are heavily used for meetings, the Guild. coffee mornings and community lets, while a 'pop-up choir, use Bonkyl Church: and Gavinton Church Hall has seen increased use for community lunches and a foodbank. All Churches are available for weddings and funerals, plus occasionally host other public events such as concerts.

Trustees, Annual Report (cont) Year ended 31 December 2024 Objectives and Activities (cont) Over the course of 2023 the old Duns Presbytery was merged into a new Lothian & Borders Presbytery, and therefore no longer meets in Duns Parish Church halls- while a new Presbytery Plan for 2023-28 was approved. This plan states that if the current minister departs or retires during the period their successor will only work for 0.2 full time equivalent in Duns & District Parishes with their other 4 days a week given to a specialism across the former Duns Presbytery area. It also categorised Edrom Parish Church for closure and 'disposal' in 2026, and Bonkyl and Langton Parish Churches in 2028 (subject to development of missional opportunities), without any further details. Over the course of 2024 a large amount of discussion and consultation occurred about amendments to the plan, its practicalities and implementation. Achievements and Performance At the end of June 2024 the minister left for a new charge in Argyll so the Congregation was vacant for the remainder of the year, with services being taken by an Interim Moderator Iwho also chairs meetings. other retirees or visiting ministers plus lay members. Lacking a minister impacts on leadership in the congregation and its capacity particularly in areas like worship leadership, administration, community Participation and pastoral support, plus can risk an atmosphere of uncertainty or inward-looking. Due to the new Presbytery plan taking effect it is anticipated that during 2025 the congregation will seek to recruit a new minister on the 20%180% basis, engaged upon a 5-year reviewable tenure, undertaking a 'Mission' specialism across wider Berwickshire. Regular congregational activities include the conduct of worship on Sundays and major Festival times of year - led by the minister or others lincluding retired ministers and a number of lay volunteers),. prayer 8roups and bible studies,. outreach to those in hospital, sheltered housing complexes and the local schools: the Guild,. coffee mornin8s- 3 variety of other social, music and fundraising events; Messv Church, Kirk Kids and Activity Days for children,. Prayer Shawl Ministry; baptlsms, weddings and funerals,. etc. Support continues to be given to Duns Food Bank which has been experiencing very high demand and which, in late 2023, moved to new premises of its own and also began steps to become an independent charity. Average attendances at Sunday morning servites in most places of worship within Duns & District Parishes have recovered most of the way toward pre-2020 levels, and in the case of Cranshaws have grown. Aggregate attendance at Sunday morning services was around 145 in 2019; only 35 in 2020: recovered to 120 in 2021 and 13S in 2022 but fell slightly to 125 in 2023 and again to 120 in 2024. This reflects some committed members having died, fallen ill or moved away during 2023-4 and perhaps also the effects of a lack of continuity due to the minister bein8 on sick leave from August 2023 to January 2024, then having left at the end of June 2024. For the second time since 2019 Se￿ice$ were held at all S current and 3 former parish churches during the Christmas period, and in several cases the attendances were larger than those seen for many years.. with an aggregate attendance of 525 over the best-attended Christmas service in each location despite minor adjustments to some dates and timings. Previous figures were 605120191, 25120201. 75120211 reflecting the impact of restrictions, 320120221 and 480120231. For the first time in many decades there was no Watchnight Service on Christmas Eve, and once agaln members joined Christ Church Scottish Episcopal Church on Christmas Day

Trustees, Annual Report {cont} Year ended 31 December 2024 Flnancial Review The prlncipal sources of income are weekly offerings and other regular donatlons. Our income from regular donations from members fell again during the year under review when compared with the previous year, mainly because of the deaths of several regular donor& Fundraising activities during the year urder review including coffee mornings. a Prosecco Tea. and a Guild Sale of Work brought In additional income. The Trustees have tried to keep expenditure under control and some costs such as Glvin8 to Grow were reduced because of the vacancy but increased energy costs have been a considerable burden. The restricted funds have reduced because the activities of the Food Bank are gradually bein8 taken over by a new charity, Duns Fair Share: and also because the Cranshaws Forest Church was active throughout 2024. By resolution of the Kirk Session and with the permission of OSCR, the residual funds held in the Forget me Not Café Fund were transferred to Alzheimer Scotlènd The Trustees are aware of the Importance of encouraging responsible stewardship among the membership, as a prime avenue for securing the future of the charity. To this end a particular focus for stewardship is chosen each year. Reserves Policy It is the Trustees, policy to hold reserves of approximatew six months expenditure including designateé funds. At the year end the Church held unrestricted cash funds of £50,218 of which £15.032 had been designated for fabric fund. The Church also held £24,526 of restrirted funds which have been provided for the purposes specified in Note 2. Statement of Trustees, Responsibilities The rnembers of the Kirk Session / Con8reg>tiDnal 8ozrd must prepare financial stateFnent5 whlch glve sufficient detail to enable an appreciation of the tfan5actlons of the Church during'the financial year. The members of th2 Kirk Se55ion I Congregational Board are responslble for keeping proper accountin records which, on request. must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment IScDtland} Att 2005. the Charities Accounts Iscotlandl Regulatrons 2006 and the Regulatlons Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. on their behalf, Sesslon Clerk Date ...

Independent Examlner's Report to the Tru5tee5 of Duns and Dlstrict Parishes I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 7 to 13. Respertlve responslbllltles of trustees and exarniner The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charitie5 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts {Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(11 Idl of the Accounts Regulations does not apply. It 15 my responsibility to examlne the accounts as requlred under section 4411) Icl of the Act and to state whether particular matters have come to my attenlion. Basis of Independent Èxaminerfs statement An examination 15 carried out in accordance with Regulation 11 of the Charities Acwunts (Scotlandl Regulations 2005. 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 5eek5 explanations from the trustees concerning any such matters. The procedures undertaken do not provlde all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view 8iven by the accounts. Independent exarninerf5 Statement In the course of my examination, no matter has come to my attention [other than disclosed whlch glves me reasonable cause to belleve that In any materlal respect the requlrements: to keep accounting records in accordance with Section 44 Illla) of the 2005 Act and Re8ulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or ich, tte -drfnkn orderto.entblwFoper underSt￿dINg . he counts to be rea Na Ad IQ I4A¢lQEf ?uZkf Date Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

Duns and District Parishes Recei ts and Pa ments Account Year ended 31 December 2024 Unrestricted Restrlrted Endowment Funds Funds Funds Total Last Year's Funds 2024 2024 2024 2024 2023 Recei Note Donations Legacies Actwitie5 for Generating Funds Iregularl Activities for Generating Fund5 lextraordina¥vl Bank & Deposit interest Investment Èncome 60,845 6.911 67,756 77,853 14.286 4,749 2,023 6,771 6,375 1,251 1,078 129 1,509 112 17 1,526 152 40 67,215 8.990 76,205 9,900 100.972 9,900 11,700 Rental of Flats Sale of assets Repayment of investments Grants Contributions for Use of Premises 11,300 11,800 24,912 2,542 6,916 2.542 6.916 702 3.244 6.185 487 Receipts from General Trustees Other Receipts 702 Total Recei Pa 87.072 20,992 108,06S 157,400 rnents Costs of generattng funds Charitable activities Governance costs 159 166 285 119.064 50 92,138 50 34,970 127.108 Total Pa ments Excess of Receipts over Payments for the year before transfers SEE IMPORTANT NOTE BELOW 92.347 34.976 127,323 119,399 -5,275 -13,984 -19,258 38,001 Transfers Gross transfers between funds- in Gross transfers between funds -out Excess of Receipts over Payments for the yÈar 150 -150 -5,275 -13,984 -19,258 38,001

Dun5 and District Parishes Statement of Balances At 31 Decernber 2024 Unrestrlrted Restricted Endowment Funds Funds Fundg Totsl Total 2024 2024 2024 2024 2023 Bank & De oslt Balance5 Bank & deposit balances brought forward 55493 38510 94003 56Cx)2 Movement in year: Excess of Receipts over Paymefits for the year -5275 .13984 -19259 38001 Bank & deposlt balances carried forward 50218 24526 74744 94003 Investments at market value Church of Scotland Investors Trust (Cost £1,994) 2,068 2,068 2.050 The accounts were approved by the Kirk Sesslon and Financial Board on Z For and on behalf of the Kirk Session and Financial Board Sesslon Clerk Treasurèr

Duns and District Parlshes Notes to the Accounts l. Trustee Remuneratlon and Related Party Transactions During the year l Trustee who resigned during the reporting period (Mrs S Mccolml received a payment of £3,640 under a Contract for SeNices for cleaning services, l Trustee who also resiEned during the reporting period (Rev A Robertson) received reimbursement of expenses incurred totalling £2,137.92 (travel, telephone and Council Tax). l Trustee (Rev A Robertson) was paid a salary by a related body i.e. The Church of Scotland. 2. Movements in Funds Atljan At 31 Dec 2024 Recelpts Payments Transfers 20YI Vnrestrlrted funds General Fund 12913 85749 89519 9143 Designated Fabric Fund Designated Fabric Capital Fund Reserve Fund 8548 1312 2828 7032 26034 12 26046 55494 87072 92347 50220 Restricted funds Benevolent Fund 220 41 261 CTanshaws Forest Church Fund loo 2443 7557 Duns & District Parishes Cholr Fund 170 173 Duns & District Parishes Guild Fund Duns & District Parishes Guild Equip Fund Duns (formerly Berwickshire Churches'l Food Bank Fund Forget-me-not Café Fund Friends of Bonkyl Kirk Friends of Edrom Kirk 1931 3321 3987 -150 1115 444 150 599 17995 17145 26519 8621 1007 ICX)7 4118 370 160 4328 470 470 Klrk Kids Fund Laidlaw Bequest Fund Messy Church Fund Organ Fund Tea and Toast Fund 255 255 105 107 1161 100 688 573 249 253 172 172 Wallace Memorial Fund 211 214 38508 20992 34975 24525 Total funds 94002 108065 127323 74745 Pur oses of Desi nated Funds Fabric Funds: The Trustees have set aside funds for the maintenance of the Church propertie5 flese￿e Fund.. The Trustees have set aside funds to allow the Congregation to meet its commitments and for the development of the Congregation and its work. Pur oses of Restricted Funds Benevolent Fund.. Fund to enable the Minister to provide assistance to needy persons. Cranshaws Forest Church Fund.. Fund to develop a Forest Church in Cranshaws.

Duns & District Parishes Choir Fund.. Fund 15 used by the Choir for the provision of music and the the wider work of the Church. The choir is not currently active. Duns & District Parishes Guild Fund.. Fund is used by the Guild for the Guild and the wider work of the Church. Duns & District Parishes Guild Equipment Fund: Fund set aside by the Guild to buy equipment for the Guild and the Congregation. Duns Food Bank Iformerly known as Berwickshire Churches, Food Bank): Fund to provide food parcels to people in need of support. The fund is supported by Churches, organisations and individuals throughout Berwickshire west of the Al. The functions of the Food Bank are gradually being taken over by a new Charity, Duns Fair Share. Forget-Me-Not Café Fund: This funded a café to provide sUPPOrt and information to people with dementia and their carers. Permission was obtained from OSCR to donate the residual funds to Alzheimer Scotland and this was done during 2024. Friends of Bonkyl Kirk.. The Trustees have Set aside funds for small projects within Bonkyl Kirk. Friends of Edrom Kirk: The Trustees have set aside funds for small projects within Edrom Kirk Kirk Kids Fund. Fund used to support a groL¢P for parents/carers and under school age children in Duns. Laidlaw Bequest Fund: This is a residual fund held from a bequest to the Congregation. Messy Church Fund: Fund for running Messy Church activities. Organ Fund: Fund to be used towards the maintenance and restoration of the organ. Tea and Toast Fund- Fund set up to provide a warm hub and alleviate loneliness. The fund wa5 inactive and the residual balance returned to the original grantor (Scottish Borders Council) during 2024. Wallace Memorial Fund.. Fund to be used for the Sunday Club andlor children. Unrestrictèd Restrirted Endowment Funds Funds Funds Total Total 2024 2024 2024 2024 2023 3. Analysls of Donatlons WFO Scheme (non Gift Aid) Gift Aid Donatbons Tax Recovered on Gift Aid Donations Ordin8ry Offerings (Open Platel Other Offerings, Donaiions etc Weddings and Funerals Donation from The Guild Donation from Choir Guild Donation income 3.496 25.981 9,840 12,093 4,845 3,090 1,500 3,496 26,181 9,840 12,093 4,845 3,090 1,500 4.245 28,156 10,857 I2,￿2 5,815 3,050 200 766 766 576 Messy Church donation income Food Bank donation income loo loo 1,080 12,073 77,853 5,845 6,911 5,845 67,756 60,845

1. Analysis of Payments Costs of generating funds Investment Managers. fees Fund raising expenses Igenerall Bank charges IPayPal and RBSI Dffering envelopes 40 16 158 158 169 159 165 225 Charitable actlvities Giving to Grow allocation Presbytery dues Minister's expenses Pulpit supplv Other staffing Costs Fabric repairs & malntenance Printing. statTronery and postage Church telephone and broadband Multimedia facilities 40.040 1.823 40.040 1.823 1,105 1,765 4,960 7,723 2.133 1,316 43.100 1.016 1,667 1,038 4,960 4,479 1,829 1.144 1,105 1,765 4,960 7,723 2,133 1,316 Outreach 433 433 1,000 Cranshaw5 Forest Church expenses Sunday Club/Holiday Club expenses Messy Church expenses Kirk KTds expenses Miscellaneous expenses Guild expenditure including donation to Church 2,443 2.443 688 348 3,013 90 3,103 2,837 1.759 rea and Toast expenses including rent of Church hall 172 172 178 Forget-me-not Cafe Fund expenditure Organlpiano maintenance Heat and light Water (incl 6A Market Squarel Insurance 1,007 1,007 235 13,430 13,430 6.896 712 13,364 1,033 13.364 1,033 12,752 3,477 Council Tax Manse Church office expenses Food Bank expenditure 26,513 30,913 26.513 123.051 29.580 119,067 92,138 Governance costs Donation re Independent examiner 50 50 50 Other payments Purchase tsf assets Purchase of investments

2. Ministerfs Stipend All Church of Scotland con8re8ations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend lin the fifth and subsequent years) was £38.884.

3. Collections for Third Parties 2024 2023 Christian Aid Christian Aid Middle East Appeal Disasters Emerger)cy Committee Turkey Syria Appeal Royal British Legion Scotland Berwickshire Christian Youth Trust 2,153 2,573 313 990 128 529 2,681 4,004 The above figures do not include cheques made payable to charities and simply forwarded to those charities.

APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 31 December at cost 137,488 137,488 Market Value of Balances at 31 December 201,261 191,746 DEPOSIT ACCOUNT REVENUE ACCOUNT Credit Balance at 31 December 2,756 2,765 MARCHMONT BOUNTY FUND Credit Balances held at 31 December at cost 437 437 Market Value of Balances at 31 December 1,882 1,720