Hawick South Church of Scotland Receipts and Payments accounts Congregation No: 030268 Charity No: SC005191 R•Ipts and PJym•nt• 2024
Reference and Administrative Information Charlty Name: Hawld( South Church of ScDtland Charlty Reglstratlon Number: SC005191 Congregatlon Reference No: 030268 Contact Address: From l January 2024 Prlnclpal Offlctrbear•rn Mlnlster.. Sesslon Clerk Church Treasurer: Independent Examlner D•an# 27 North Brldge Strnet H•wl¢k TD9 98D Bankers Roy•l B•nk of Scotland 315 Bank Str••t Galashlel•
Trustees, Annual Report Year ended 31 December 2024 Structur•, Gov•rnanc• and Manaq•m•nt Governlng Document The Church Is admlnlstered In acc¥rdance wlth the tsrms of the Deed of COnsUtIon (Unttary Form). Recruitment and Appolntment of Trustees Members of the Klrk Sesslon are the chartty trustees. The Klrk S&8$lon members who are elders of the church are chosen from those members of the church who are consldered to have the appropriate gifts and skllls. The mlnlster, who Is a rnember of the Klrk Sesslon, Is elected by the congregatlon and Inducted by Presb>tsry. The non-elder members of the Klrk Sesslon were appolnted prevlously by the unltlng congregatlons and slt on the Klrk Sesslon as trustees wlthout dellberatlve votes. Organlsatlonal Structure The Kirk Sesslon Is thalred by the mlnlster, usually meets four tlmes o year and Is responsible for the splrltual and materlal affalrs of the thurth. Objactjvqs and Actlvltl•s The Churth of Scotiand Is Trlnltsrlan In doctrlne, Reformed In tradltlon und Presbyterlan In pollty. It exlgts to glorffy God and to work for the advancement of Chr15t s Klngdorn throughout the world. As a natlonal Church, it acknowledges a dlstlnctlve oll and duty to brlng the OrdInanc of rellglon to the people In every parish of Scotland through a territomal mlnlstry. It co-opernteg wlth other Churches in various ecumenlc41 bodles In Scotland and beyond. The congmqatlon enjoy meetlno lor wor6hlp each Sunday and each s¢rvl¢e Is followed by refreshm•nts In the large hall, The Serv1 b recorded and uploaded to Youtube afterwards. There was a HaNest Servte (followed by a Harvest Lunch), Gulld and Boys. Brlgade dedication servlces, a Clirlstmas Natlvlty servlce and some all-age $8rvlces. Monthlyi Sunday evenlng Café-style servlces have been held during the year. Ocuslonal 5ervl¢e5 hwe bxn held In the bulldlng5 of Roberton Church, St Mary$ Church and Trlnlty Church slnce the unlon. The Mlnjster condted monthty *rVI (apart from July and Auqust) In Frank Scott Court, Douglas Halg Court. Tevirt Court and In Buccleuch Care Centre. The Worshlp Gmup conslsts of four members and contlnues to support worshlp In Hawlck South Church. They have been able to lead worshlp on several occaslons. Several Indlvlduals regularly read Blble lessong In the Sunday mornlng servlces. The church Prayer 14eeting tskes place each Thursday evenlng on Zoom wlth around 12 people attendlnq. There are oJrrently four Connect Gmups that meet monthty In varlous locatlons In the town and surroundlng area-The Borthwlck Valleyi Stlrches, Weensjand and The Westend. These groups meet In homes and are a tlme of fellowshlp where people come together to pray and study the Blble. Chrlstlanlty Explored has been taklng place on Tuesday evanlngs every other week In Hawld( South Lounge. Chrlstianity Explored helps people to meet Jesus In the Blble and helps tham to explore thé Chrfstlan falth uslng vldeo resources and dlscusslon. Chlldren¥ and youth work-SuryJJy Club meets eoth Sunday wlth chlldren attending church for the flr5t part of the servlce and then movlng through Into the church hall far actlvjtles. All ¥ge5 of chlldren are welcome to come along and Joln for stortesi garnes and crnts. The chlldren have learned about the Blble, Creatlon and Haryest. They have learned about the Good Sarnarltan and partldpated In the Samarltan s Putse Chrlstmas Shoebox appeal and werp able to send 50 fllled shoebthYe5 to the Operatlon Chrtstmas Chlld appeal. They were also able to hold a Natty play In the church In DeMber.
Meqamlx takes place In Hawi¢k South Church halls and Is for youngsters In Pl to Sl and is held on school In-servI days and occaslonal hollday3. There are usually between 20 and 30 chlldren In attBndance and there are l¢Jts of games, challenges, crafts and qulzzes. Megamix provide5 an opportunlty for ehlldren and famllles to learn Jbout Christ and the Blble, The three sectlons of Boy S 8rlgade meet on ? Wedrbesday nlght In Buccleuch Road Halls. The Anchor and Junlor 5ectlon run from 6pm to 7,, 30pm wlth the Company section Immedlately after untll 9., 30pm. Thls oryanlsatlon contlnues to be run by a very dynamlc team. There are Just under 50 boys and young men attending each week. New staff have been recrulted. In October the Junh)r Sectlon hosted B N•tlonal Sleepover event and had thelr flrst dedlcatlon servlce held In Hawlck South Church. In November the boys of Company Secyon took part In the Hawlck Remembrance Parade. The Minister Is Chaptaln to Drumlanrfg St Cuthberf5 Prfmary Sdiool and tskes assemblles and vlslts classes each month. The school come to the thur¢h for thelr Chrlstmas servlce and to St Marfs for thelr Easter servlce each year. Slnce the unlon the mlnlster has become Chaplaln for Trlnty Prlmary School. Trtnlty Sc17001 held thelr end of term seNlo In Dernber In Thnity Church. The newly fomied Hawlck South Church Guild flrst met In September In the Hawlck South Church halls. There are currently around 45 members and It Is a tlme where everyone can come together to enjoy fellowshlp and encourage eath other In Chrlstlan Ilfe. The Gulld dedlcatlon sen11 wa5 held In the churth on SurKlay 3rd November. The Gulld met for a thrfstmas lunch at the Rugby Club at the beglnnlng or December. The Gulld ended the year with a very successful Candle Tea where they shared Nlne Lessons and Camls wlth many guests In attendance. The Craft Class mgmbors have met on a regular basls on Monday aftemoons In 3 Loan. Over the months many dlfferent crnfts have been undertaken. working on indlvldual knlttlng projects, candle maklng and Chr15tmas stocklngs. The Slngalong group has 30 members. a mlxture of rnen and women. The group meets on the first and third Frklay of each month September to June. The alm of the group Is fellowshlp and simple slnglno for fun. Thls Is a very Informal group and slnas a varfatlon of hymrn, Scottlsh songs, songs from shows, hlts and Folk seng5. Lunches @ Hawlck South ts held on the last Frlday of the month throughout the year wlth breaks taken in December. July and August. The lunches are provlded In Buccleuch Road Halls betsveen 12pm and Iprn and alternate between soup and puddlng and 50up and sandwlch lunches. There are between 28 and 32 people whu come along for lunch. A team of volunteers donate thelr time to oryjnlse and provlde the lunches. Athlevement• Ind Performanc• Tevlot & Roberton Church up to 31st August 2024 The congregatlon enjoyed meetlng for worshlp each Sunday followed by refre5hnv4nt5 In the large hall. SeNlces were recorded and uploaded to YouTube afterwards. The linkage wlth St hlarfs & Old Parf5h Church contlnued to work well, Unlted serv1 were held on the flrst Sunday of each rnonth and, durlng July and August. In elther Tevlot or St Mary's. The quarterly Jmmunlon servlces, mornlng and evenlngi were also unlted seThlces and alternated bgtween the two thuh8$. The open-alr town-wlde servlce at the Volunteer Park in August was a great tlme of unlted worshlpi wltness and fellowshlp and was well attended by the varlous churches In the town. Monthly Sunday evenlng café-style Mrwlcas w•M hald durlry the y•ar. Servlc08 were held in Roberton Kirk sbt tlmes in 2024. The Mlnlster conducted monthly setmces In the local care homes and sheltered houslng complexes. The church pfdyer meetlng took Pla each Thursday evenlng on Zoom wlth around 13 people attending. The DlscipleshJp Explored gmu*now restyled as a Connect Gnlup-mot monthly on ? Sunday afternoon and was benefklal for those attended. A ladles, Ylble Study group met weekly In a member's home. We dld not have Sunday School or Teens Gmup on a Sunday but provislon was made for any chlldren WIM) came along to church. We also had a number of all-age servlces durfnq the year.
The focus of our chlldren s work was on Megarnlx, a mlnl-hollday club for Pl to P7 chlldren, whkh took place on school In-service days and at other tlmes around 30 chlldren attendlng. Vglunteers ran the club and were drawn from Tevlot & Roberton and St M4ry5 & Old. The Mlnister was chaploln to Dnimlanrlg St Cuthbert PrIftry School JrKI took atsemblies and vlslted classes each month. Our halls and rooms were well used for our own acttvitles as well as on a weekly basls by the Stmke Club.. Bordw5 Talking Newspapers and Al Anon. Hawick South Church from 1st September 2024 On Sunday 1st September 2024, St Mary* & Old Parfsh ChuroS, Tevlot & Roberton Churth and Trlnlty Church unlted and became H•wlck South Churdi. Over the montfts slrKe, oryanisatyons and groups from all three churchès have Integrated successnJlty and have grown In Chrlst together. The thurch bulldlngi rormerly Teviot Church, St Gearge's Lane, Hawlck Is the bulldlng now belng used for the unlted congregatlon. The Bucdeuch Road Halls, formerly St Marys & Old Church Halls, are also belng used. The bulldlngs of St Marys, fnnity and Roberton churche5 are belng used for occasional servlcas untll they are d15posed of. Our halls and rooms are well used for our own artlvttles as well as on a weekly basls by the Syroke Club, aorders Thlldnq Newspapets, Al Anon, Badmlnton and Table Tennls clubs. A local youth theatro group• Art I, use Trfnlty Gtyurch Halls each week. The local Ca&Ilc Church have been able ¢0 use our large Buccleuch Road Hall for teas and coffees and a Frlendship Gmup. Qur Lwerseas Ilnk wlth the church In Wyaluslngi Pennsylvanla. USA awalts to $09 how thls may contlnue In the future wlth the changey that have tak•n place In both charyes. The Trustees wlsh to record thelr deep gratltude to every pergon-too many to mentlon by namp-who In any way ser4•es the Lord In and through Hawlck South. The Trustees express their thanks to God for all hls provlslon and grnce that Ile behlnd the Inforrnatlon In these accounts. Flnanclal Revlew Our Income is almost excluslvefy donatlons from the congregatlon vAth small amounts from Investments and bank Interest and occaslonal grants. Th15 year It Is challenglng to compare flgures wlth prevlous years due to the unlon of the three congregatlons. Flnal accounts foi the termlnatlng charltles. St Jvary and Old Parlsh Church and Tnnity Church were drawn up for the flrst ejght months of thls year and are avallable to church mernbers upon request. The figures In these accounts are the aggregate of Tevlot & Robertcn Church for January to August and Mawick South Chufrh trom September to Decernber and are, In broad tsm)s, as expected conslderlng prevlous yeats. Congregants have been encouraged to use nk Standlng Orders and slgn a Glft Ald dedar4tlon If approprlate. People have responded to both of these and there are fewer envelope donatlons, whlch Ilghtens the waekly tasks Involved. Several deslgnated and restrfcted fiJrKls have been amalgamated after the unlon arKI some designated funds released for genernl use, We have a hlstorlc fund of Unrtain orlgln that we ale assumlng Is endowment ftjnd and are treatlng as such until fvrther Inforniatlon Is dIsvered. Its procepds are for general use. A signlflcant, longstandlng benevolent fund of unrertsln orlqln has come In through St Maryt and Okl Parlsh (probably from the Old Parlsh orlglnally) plus a small, slmllarly narned fiind from Trlnlty. These are held as a restrlcted fund for the benefft of the pcA)r of Hawlck. The congrogatlon has sjgnlflcant reserves but al80 slgnfflcant work that will requlre fundlng.
RegeM• Polky There is no set pollcy rtyardlng r4serves the Treasurer Team ensures that there are sufflclent funds in eath of the accounts to adequatsly covor all expenses as they arlse. The monthly Ints)me from rgular donatlons Is sufflclent to cover the regular expenditure of the church. Funds are transfered to and from Investments (now almost oxcluslv•ly wlth the Church af Scotland Investors, Trust) to ansuro Iiquldlty and maxlml8e Income. At the year end, the church held unrestrlcted cash funds of £50k of whlch £4k had been deslgnat•d for fabrlc fund and almost £lk far the Craft Class. The rernalnlng balano of £45k represents al>)ut four montls, expendlture. The Church also held £5k5 of restrlctsd funds whlch have been provlded for the purp05e5 specffled In Note 2. Slat•ment of Tru%te*' Re•pon¥lbllltle• The members of the Klrk Session must prepare flnanclal ststements whlch glve sufflcient detsil trj enable an appreclatlon of tho trnnuctlons of the church durlng the flnanclal year. The members of the Klrk Sesslon are resporffjlble for keeplng proper accountlng record5 which, on request, must refiect the flnanclal posltlon of the church at that tlrne. Thls must be dpne to ersure that the flnanclal statsments comply wlth the CharJtle9 and Trustse Investment (Scotland) Att 2005, the Charltleg Accounts {Sct)tland) Regulatlons 2006 and the Regulatlons Anent Congregational Finance approved by the General Assembly of the Church of Scotland In 2007. They are also responslble for safeguardlng the assets of the Church and mugt take reasonable steps for the preventlon and/or detertlon of frnud and other Irregularltles. Approved by th• Tru8tees al slgned on thelr b•halr. S¢sslon Clerk 23nl P•bruary 2025
Independent Rxamlner'• R•port to tho Tru•to¢s of Hawlck South Church of Scotland I report on the accounts of the charfty for the year anded 31 December 2024 whlch are set out on pages 9 to 13. Rasp•ctive r••pon•ibilitie• of tru•t•e• and examiner The charlty's trustea8 are responslble for the preparatlan of the accaunts In accordancé wlth thè ternis of the Charltles and Trustee Investment (Scotland) Act 2005 and the Charltles Accounts (Scotland) Reaulatlons 2006. The charlty trustees conskler that the audlt requlrement of Regulatlon 10(1) (d) of the kcounts Regulations does nrt apply. It 1$ my responsibillty to examlne the accounts as raqulred under sectlon 44(1) (c) of the Act arKI to stste whether partlcular matters have come to my attention. B•l• ol Indap•nd•nt •xamln•rf8 statement An examinatlon Is carrled out In accordance with Regulatlon 11 of the Charltles Accounts (Scotland) Regulatlons 2006. An examlnJtlon Indudes a revlew of the accounting records kept by the charity and compBrlson af the accounts preBqnted wlth thosè r4cords. It also Includes conslderatlon of any unusuol Items or dlsclosures In the accounts, and seeks explanatlons from the trustee5 concemlng any such matters. The procedures undertaken do not provlde all the evldence that would be requlred In an audlt, and consequently I do not express an audlt oplnlon on the view given by the accounts. Indapandent examln•rfs statement In the course of my examlnatlon, no matter has come to my attentlon whlch gives me reasonable c8uge to belleve that In any matsrfal respect the requlrements: to keep accountlng records In aOrdanC9 wlth Sectlon 44 (1)(a) of the 2005 Act and Regulatlon 4 ot the 2006 Accounts Regulatlons, and to prepare accounts whlch accord wlth the accountlng records and comply wlth Regulatlon 9 af the 2006 Accounts Regulatlons have not been met, or to whlch. In my Oplnlon, attentlon should be drawn In order to enable a proper understandlng of the accounts to be reached. Data: 21 FJ$odA< 2éfj zf
Hawick South Church of Scotland Receipts and Payments Account yr to 31 Dec•mb•r 2024 Unra•trlcted Rertrltted Fund• Fund• 2024 2024 Total 2024 Total 2023 Receipts Donatlons Legacles Activities for Genernting Funds Bank & Deposlt Interest Investment Income 78,256 2,OOD 417 2,399 80,654 2,000 417 920 1,571 50,687 911 1,342 219 229 529 82,926 2,636 85.562 51.435 Rental of Trlnlty Manse External groups. use of premises Sale of Investments Grants (VAT relmbursed) Recelpts from Genera l Trustses Transfer of St Mary's Balan5 Transfer of Trlnlty Balances Weddlngs & funerals Other recelpts Totsi Rocelpts 1.870 3,832 8,000 3.394 20,363 19,799 10,121 340 2,667 1.870 3,832 8,000 3,394 20,363 22,977 10,121 340 2,667 4,555 8,938 3,178 1,455 133.311 5.814 159.125 66,383 Payments Costs of generatlng funds Charitable activities Governance costs 28,748 112,863 1,060 28,748 114,193 1,060 1,330 59,475 630 Total Payments 142,071 1,330 144,001 60,105 Excgss of R•¢•lpts ovor PJymonts for tha year before transfers 10.640 4A84 15,124 6,278 Transfers -225 225 Excew4 oe Recelpts over Payments for the year iohis 4.709. IS,124 6,278
Hawick South Church of Scotland ststement of Balances Y•ar to 31 D•c•mb•r 2024 Unr•rtrf¢t•d R••trf¢t•d EndoTrni•nt Fund• Fund• Fund• Total 2014 2014 2024 2014 1023 ank & D•poslt Balanca8 Bank & deposlt balances brouqht forward 47.505 864 48,369 42,091 Mov?ment In your.. Excess of ReIptS over Payments for the year Bank & deposit balan9 rrled forward 10,415 4,709 15,124 6,278 57,921 5.5n 63.493 48,369 Inv•stments at mark•t valu• (Cost £74,158 - 2023 £18,359) 9447 15.287 2,212 111,546 21,939 AM•t• Advance payment G2G witNbutlon 2,771 Glft Ald PLYlrdble 8,929 LlabllltlqB Th• aounts apprnv•d by th• KI S•wlon on 23rd P•bruary 2025. Por and on boh•ll of th• Klrk S•sslon Semlon Clerk
Hawick South Church of Scotland Notes to the Accounts Tru•t•• R•mun4ratlon •nd R•lat•d Party Trnn•actlon• The Mlnlst•r r¢lmbur8ement of expen8eJ (phone. mileoGei printing costs) of £1313 arrtl the (fjundl tax for th¢ manse (£2987) wag p•id on his b•h•lf. No tru8t¢e oth¢r than the mlnlster reIved any remunerntion or reimbur5emert of expenses durlng tha r. No tnjstee or a per60n related ts a trust¢e had any per80n81 Intsre8t In any contratt or transBCtlon entered Into by the charfty durtng the •r. Mov•menti In Fund• AtlJ•n 3A124 At 31 D•c 2024 R•v)Ipts Paym•nt• Tran•f•r• Unr••tTlctrf g•n•rnl fvnd• Deslgnated Cholr fvrKI DeslgnJted Fabrfc fund Desl9nated Hall Kftthen fund Deslgnat•d Cr•ft Cla55 fund Designated Trinrty Guild fund D•slgnat¢d LegBde$ fiJnd 27.670 116,707 166 35,178 109,368 17,566 -166 2,300 52,774 33.257 4,221 971 285 46 925 -285 -19,635 -225 19,635 47,505 153,311 142,671 57,921 R••trl¢t•d fund• Gulld fund Youth work furKI WyJluslng fvnd Benevol•nt fund 203 2,525 350 207 2,732 5,814 1,265 65 225 1,687 M6 207 2,732 1,330 225 5,572 Indowm•rt fvnd• Mlss Jart Bell bequest Thls fund 1$ held exclus[ve In Inv4¥trnent$ 48,368 159,125 ,ooi Total funds 63.493 Purpo•¢• of De•lgnated Funds Fabrfc fund: for coverfng fabrfTrrBlated expenses of the churth. Thls Is the amalgan7atlon of soveral thnds from the three conqrngattons, all 1ccu on fabrk matter& Thern are Inve5trnents that also at8 to thjs fvnd. Crnft Cl88s fund; exists to allow memhrs to rcIse their crnative talents. Legacles ftjnd: conslsts ol fvnd8 set aslde to be applled to major fabrtc rnpalrs and Improvements whlth can also bè att•ssed ts •asè tempoTJry cjsh flow pr¢bl¢ms. Thts nmd was dosedty Klth Sesth and rsed ifttD the general fi4nd for mlnlsty purposes. PurpoJe• of Il••trlthd Fund• Gulld fund: Thls fund Is restrlcted for the purpos85 of the Gulld. The Trfnlty Gulld fund (£285) wms dwgnatsd, not rnstrfcted but rneryed Into the fully rnthcted unkni Gulld fvnd. Youth work fund: R¢6trlthd for work and a¢tlvltlu wth youth. Thls fimd is an am•lyan7atlon oltha Hollday Club/ MeoamN Fund andjunior GIFurtb Funds WYalung fvnd: to fo8t•r Ilnks wlth the PrnJbyterfJn thurth In Wyalujlngi P¢nrnylani•, USA. 7T8 was orkin4 between St Mary¥ a 0 and Cavern a Church and tIKtse Afflert chuhe9. 8enevolent fund.. for the poor of Hawlck. Thls Is a fiind thowjht to ha¥ been set up many y8ars Jgo tp help the poor ol tlje Parfsh. It Is under the control olthe rnlnlsterJnd a small group of trust68s. Thls Is th8 an14aMon ofJ Willkant fvnd Irorn St Maffs and Old PJrfsh anda snHN one from Trtnlty Church. Thern arn also ao•ur• of congr•g•tlon•l Fund• Up¢Jn the unlon of the three congregatlon& ¥evernl ¥m411 •rKI redundant fvndj w•re dosed by Klrk and other¥ •malgam•ted. For detall4 see Klrk Ses51vn minute5. 10
Unr••trf¢t¢d R••trlthd endowm•nt Funds Pund• Funds 2024 2024 2024 Tot•1 Total 2024 2023 3. An•tyS ol Donatlon• Non Glft Ald donatlons Gift Aid donations Tax Reo)ver¢d on Glft Ald Donatlon$ Ordlnary Offerlng5 (Open Plate) Othgr Off¢rlng$, Donadons etc 15,996 36,997 19,977 5,286 15,996 36,997 19,977 5.286 2,399 3,952 31,041 8,626 3,184 3,884 299 78,256 2,399 80,654 50,687 4. Analy•lB of Oth•r rocqlpts Ir%urnnc• Clalm Sale of thft Class Items 2,652 15 2,652 15 2,667 2,667 5. An•ly•l• ol P•ym•nts Costs of generdtlng funds Purchase of investments 28.748 28,748 Charltable artlvlties Glvlng to Grow Prnsbftery dues Mlnlsterts exp$¢8 Pulplt supply Youth work Oth¢r gtafflng costs Prlntlng. 5tatlonery and p05toge Fabric repalrs & maint¢nanc• Installatlan of new bnllors Counc51 Tax-manse Heat and Ilght Insuran Other bulldlng costs Publldty & advèrts Oryan & mu51c Outr•ach Flowgrs Donadons to oth•r¥ Gulld projecis Other expenses subtotsl Governan costs rndop•ndgrt 9MIner fqes etc totals 39,267 975 1,313 350 39,267 975 1,313 350 65 11,118 1,353 io,iii 22,523 2,987 11,018 3,996 836 1,929 1,048 285 745 2.894 30,482 567 1,130 242 65 11,118 1.353 io,iii 22,523 2.987 11,018 3,996 836 1,929 1,048 285 745 2,694 3,646 2,820 7,138 1.457 3,603 ,174 122 2W 735 540 200 io 513 317 1,065 1,382 114,193 112,863 1,330 59A75 1,060 141671 1,060 144,001 630 1.330 60,105 6. Mlnl•t•rf• Stlp•nd All thurth Df Scotljnd cungregatlons contrfbute to the Natlonal Stlpend Fund whFch bears the (xssts pf all mlnlsters, stipends and employe9 ctintrlbutlon$ for natlonal In6urdll(i pendon and houslng and loan fund. Mlnlste Jtlpends arn pald In aLrordanu with thè natlonal ¥(Ipend 8cal¢, whlch 1$ related to years ol 8ervic•. For the year under revlew tho rnlnlmum Pond was £31,642 and the maxlmum 5pend (In the ftfth and subwu•nt y•ars) was É38,884 11
2024 2023 7. Coll•rtlon# for Thlrd Partle8 Tearfund Chrfstlan Ald 645 692 IID Bamabas Atd (Nagorno Karabakh) Bethany Chrfstlan Trust Revlve scotland / Revive Ministries NESSL (National Evangelical Synod rf Syria & Lebanon OMF-Sam & Ruth Lee 998 1,932 1,082 225 112 Guild projects 200 4,196 1,800 12
APPENDZX PUNDS HZLD ON BEHALP OP THE CONGReGATION BY THE CHURCH OF SCQTLAND GENERAL TRusfEES 2024 2023 Hawlck South T•vlot & Robarton CAPITAL ACCOUNT Credlt Balances held at 31 December at cost 122.705 83,204 Marl(et Value of BalanS at 31 December 176.531 104,299 REVENUE ACCOUNT Credlt Balance at 3 1 December 14,332 7,460 Notes The accounts for the uniting congregations were agqregated into the account for the new cOngatIOn. 13