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
-d*rfnkn orderto.ent*blwFoper 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

4. 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

5. 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.
6. 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