The Church of Scotland St Mary's & Old Parish Church of Scotland, Hawick TRUSTEES ANNUAL REPORT AND CONGREGATIONAL ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023 Congregation No: 060366 Charity No: SC 005574 Prepared on Receipts and Payments basis
Reference and Administrative Information Charity Name: St Marfs & Old Parlsh Church of Scotland, Hawick Charity Registration Number". SC )5574 Congregatlon Reference No: 060366 Contart Address: Pagell
Independent Examiner: JRW Hogg & Thorburn LLP 19 Buccleuch Street HAWICK TD9 OHL Bankers: Royal Bank of Scotland 35 Bank Street Galashiels TDI IEP Page 12
Trusteeg Annual Report Year ended 31 December 2023 strturn. GovernaNe and Mana8ernent GovemFng Document The Church Is administered under the Unitsry Constitution. Recruitment and Appolntment of TriJtees Members of the Kirksession are the charitytrustees. The Kirksession members are the elders of the church and are chosen from those member5 of the thurch who are con5ideied to have the appropriate 8ifts and skills. The minister, who is a member of the Kirk Session, is eletted by the congregatlon and inducted by Presbytery. Organ15atlorkil Strurture Operatln8 under the Unltsry Constltutlon. Kirk Session meets at least four times a year and is responsible for spiritual and finanaal affairs withln the church. Work has contlnued on the Hawick South Parish Groupln8 with Teviot and Roberton and Cavers & Kiikton linked with Trinty Churches, with a Union ultlmately according to the Presbytery Plan. Objertives The Church of 5cotland1s Trlnltsiian in doctrlne. Reformed in tradition and Presbyterian In polity. It exists to 8lorify God and to work for the advancement of Chrisys Kin8dom throuthout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parlsh of Scotland through a territorial minlstry. It co.operates wlth other Churches In varlous ecumenlcal bodles in Scotland arKI beyond. Within this overarchin8 purpose the con8re8ation has the followin8 Mission Ststementr. "St Mar¢s & Old Parish Church lives to 5h3re and encourage faith in. and servlce for. Chrlst wlth the 8enerations of today and tomorrow.. Actlvltles We aim to fulfil our mission in many ways, includlng: Weekly Sunday Services Junlor Church eath Sunday Boys. Brlgade 81ble Fellowship School chaplaincy Pastoral care Including visitin& and baptlsms, weddin85 and funerals Monthly services in sheltered houslng complexes Occasional seThices in care homes Other organisations and attivltles (see -Achlevements and Performan. below). A¢hievements and Perforniance We continue to seek to provlde Sunday services that are welcoming and accessiblefor all age5 and which nurture and strengthen falth In Christ. The services alternate between 9.45am and 11.15arn on a broadly four-monthly pattern. wtth many sep4ices recorded and aailable on YouTube. On the ftrst Sunday of each month and In July and August there are normally united Page13
serv1$ with Tevlot and Roberton Church (our linked charge) held either in St Marf5 or Teviot at 10.30am. Our quarterly communion services are also nomially united services vAth Teviot wlth a more Informal communion servlce bein8 held In the evening in the other church. Communion Silverware Is used. Junior Church meets on a Sunday. September to Mav, nom)ally belng In Church for the first part ofthe Servi before leavin8for their ovm artivities. The Hawick South Parish Grouping normally arranges a number of united servios durlng the year. In 2023, this has again been possible. A Town-wlde outdoor servi was held in late Au8USt wlth strong attendance from most of the town's various denominations. The Worship Group (see below) have on some occasions covered the mlnisterfs annual leave. The Bible Fellowship- a monthly midweek meeting for Bible study and PTayer whlch had been In abeyance in 2023 followlng the death of one of the group, is scheduled to $tart in 2024. Members of our con8re8ation normally help on the tearn for periodic Mega-mix sessions for chlldren held in Teviot Churth. The Minlster Is chaplain to Drumlanrig St Cuthberfs Prlmary School in the parlsh and takes a55emblies and wsits cla55es each month. The school normally come to St MaJYs for thelr Easter servlce each year. The Mlnlster is also on the chaplalncy team foT the Hi8h School, but the team h35 not been active In the school since before Covld. The Boys, Brigade company thrives. Many of the boys are from famllies not currentty attathed to our congregatlon in any formal way. See below for more detsils. The housebound and elderly are normally visited regularly by Elders. The Mlnlster normally conducts rnonthly services (apart from July and August) in Frank Scott Cour¢ t>ou8las Hai8 Court and Teviot Court and re8ular service5 In Bucdeuch Care Centre. The ordinances of the church are also made available to the people of the parish. I wedding and 17funera15 were condutted by the Ministei all of them related to St Marf5 or the Parish. Coffee Mornin8s are On agaln being held in the Hall and we welcome other external group5 to the halls for table tenni5 and badminton, with a local chlldren's theatre group using the halls for one week for their annual produttlon. The Guild Candle Tea and Festival of Lessons and Carols was held In 2023 and attracted a record turnout from church fellowships in the town. The local Music Club have also stsged a couple of concerts in the halls, benefitin8 its acoustlcs, Lunches@SMOP were held In the hall on the last Friday of each month durfng 2023. allowing anyone, including those who would otherwise be on thelr own. to come and enjoy good food and fellowship. (see below) Page14
Organisations wlthin the Church Gro The Worshlp Group consists of 4 members and continues to support worship in St Marf5 & Old and In Teviot & Roberton. They have been able to lead and sUPPOrt worshlp on several occasions for both congregations of St Marfs & Old Ilnked with Tevlot and Roberton and individuals regularly fead Bible Lessons on a Sunday. ni Junior Church contlnues to meet each Sunday attendlng church for the first part of the service then walking to 3 Loan for their own actlvities. Children from 3 years are welcome to come along and joln for stories, game5 and crafts. The children have learned about the Jesus's early life and teachin& Lent, Holyweek and Jesus the Healer. In October Junlor Churth partlcipated In the Samarltan's Purse Christrnas Shoebox appeal and were able to send over 20 filled shoeboxes to Operation Chrlstmas Child wlth the foths being chlldren in war zones. Children and leaders enjoyed a trlp to the pantomlme at the end of the year in Edinburgh. Gulld The Guild meets on the first Monday of each month at 2pm in the church halls. Several members of the Craft Class also come alongto share in the fellowship, Throughoutthe year many people corne alon8 to tslk to the Gulld about dlfferent toplcs. This year the Guild met for lunch In a k>cal restaurant instead of a summer outin8. Into the autumn they met for lunch On again to begin the new temi after the summer break and enioyed the Guild Dedlcatlon service In the church on Sunday io September. The Guild ended the year with a very suc5$ful Candle Tea where they shared 9 Le550ns and Carols with their 8ue5ts. Bri The the settions of Bows Bri8ade meet on a Wednesday nlght in Bucdeuch Street Halts. The Anchor and Junior section run from 6pm to 7.30pm with the Company settion immedlately after until 9.30pm. This or8anlsallon continues to be run bya very dynamic team. The numbers in the Bo$ Brigade have now settled at 39. There are 15 Anchors, 14 Juniors and 10 Company settion. The boys, numbers were b005ted by a "Brlng a Friend Nighv. In January the boys enjoyed a Bums Supper and were able to hold their annu31 Parents Display nighL the first Sin Covid, in the Spring. Further to that the Bo¢s' Brigade were delighted to Mce again be able to hold their annual week-long summer camp atStAnne's on Sea. th The autumn saw the Boy's Brigade celebrate their 140 birthday with a sleepover in the church halls. There w35 a Halloween celebration at the end of October and some of the boys from the Company sectlon were able to take part in the Remernbrance Sunday parade. Pa8e15
The bond between Wyalusing and St Marfs & Old is Still strong and there are still many people In contart with each other through letters. emails. messaging and phone calls. One member was able to have a trip to meet up with friends and tske our best wishes to Pennsylvania in the autumn. In 2023 Wyalusing Churth was golng through the protrss of calling a new minlster after the sudden death of our friend we pray that the speoal bond between us and Wyalusln8 8rows further. Durlng the year 7 members have rnet on a regular basls on Monday afternoons in 3 Loan. Throughout the year many different crafts have been undertaken - worklng with slate to make coasters. placemats and decorations, and wreath-making. Ahead of the summer break the group enjoyed a meal together. A very successful coffee morning was held In October ar)d lots of the crafts rnade eath week were sold. This led on to a successful "Pop up Shop" bein8 held early December. The group met for a Christmas party to end the year. The Sin The Slngalong Group has over 30 rnembers. The 8roup is not restricted to church membetS and welcome5 men and women from the local community. They meet on the first and third Friday of each month September to June. The aim of the group is fellowshlp and simply singin8 for fun. Some of the themes lebrated through song over the past year have been Hawlck rugby, Eurovision and The Coronatlon. Thls is a very Informal group, and they sin8 a varlety of hymns, Scottish songs, son8s from shows, hlts and folk songs• then enjoy a cuppa and a that. Lunch@SMOP is held on the last Friday of the month throuEhoiJt the year with breaks taken In December and July and August. The lunches are provided in the church halls between 12pm-Ipm and alternate between soup and puddin& and soup and sandwithes. Around 30 people come along for lunch. There is no charge, but donations are welcome. A team of helpers donate their time to or8ani5e. prepare and serve the lunches. Pa8e16
Finala1 Revlew In 2023 normal methods of worship and sodalising have prevailed. The main source of income for the Church Is offerings from members in the forrn of Freewill OfferIn envelopes and by 5tsnding order throu8h the bank. Gift Aid recoveries and the Gift Aid Small Donatlons Stheme 5ubmlssion boosted income by £5,919. Donatlons for the year were £37,064 compared with £39,973 in 2022. Our halls are being utilised by organisations internal and external. glving a further healthy revenue stream. Atthe end of the yearour"Small Hall. was redecorated. It Is hoped thaL 80in8 forward, this will prove to be an attraction for further lets of the Halls for events. Totsl recelpts for the year were £45,423 (2022 - £44.3661. Wlth total payments being £47.248 for the year {2022 - £53,045) there was a shortfall in the year of £1,825 {2022- shorrfall of £86791. Reserves Poll¢y It has been the Trustees, polloi to hold reserves of approximately slx monthg expenditure In the General Fund. At the year end the Church held unrestricted cash funds in the General Fund of £16,(K12 which amounts to approximately 4 months of general expenditure, The Church also held £4,106 of restricted funds which have been provided for the purposes speofied in Note 2 to the accounts. The value of investments held by the Benevolent Fund Increased from £13,310 to £13,889. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare finanoal statements which w've sufficient detsil to enable an appreciation of the transattions of the Church during the financial year. The members of the Kirk Session are responsible for keepin8 proper accounting records whlch, on request, must reflect the finandal position of the Churth at that time. This must be done to ensure that the financlal statements comply with the Charltles and Trustee Investment (Scotlandl Act 2CNJ5, the Charities Accounts {Scotlandl Regulations 21J)6 and the Regulatlon5 Anent Congregational Finance approved by the General Assembly of the Churth of Scotland in 2(K)7. They are 3150 responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detettion of fraud and other irfegularitles. Approved by the Trustees and s18ned on thelr behalf, Session Clerk yh May 2024 P•Ke17
Independent Examiner's Report to the Trustees of st Mary's and Old Parish Church of Scotland. Hawiek SC 005574 I report on the accounLS of the charity for the yeaT ended Jl December 2023 which are 8th owt on p&g¢s 9 to 13. Respeetive respon$ibilities of trustees and examiutr JTre ch8Tity trnstees are responsible for the pr¢pardtTon of the accounts in accordance with the trrnis of the Chorities and Trustcc Investment {Scotland) Act 2(K)5 and the Charities A¢wunts {Scot]andl R¢gulatiow 2006. Th¢ Charity trustees consider that the audit r4uirement of Regulation 10(1) (d) of the At¢ounts Regulations does 1 apply. It is my responsibiliry to examine th¢ o¢¢ounts &$ required under section 44(1) (c) of th¢ Act and 50 to thie whether particul matlers hav¢ come to my atteA]tion. B48is of Independent examiner's statement My exaTnin81ion is carried out in accordance with Regulation I l of the Charities Accotmts (Scotland) liwlations 2(Xl6. An exarnination includes a VIeW of the cOuting rcconk kepi by the charity and a comparison of the accounts pented wth those r¢cord& It also includes considerdtion of any urtusual items or disclosuJt5 in The aco)unty and Seeks explanation5 from the ttU5tees co¢ming aT]y such matters. The Proced und¢naken do not provide all th¢ evidenc¢ that would required in an avdit, and eonsequenily I do noi ¢xptrss audit op1]0 on ihe view given by ihc accounts. Independent @x*mier's ytatsmemt In the course of my examinatio no matt¢r h&$ Come to my attention which Ve8 me reasonable eause t() believe thal in any rnarerial TeSFfd th¢ requirements.. to keep a0ting rec4)r&8 it) accordance with Section 44 (Ima) of the 2005 Act and ltsgulation 4 of 2006 Accounts Re8ulatiOfk8, and to prepare accounts which a¢¢ord wth the accounting recoTd5 and cornply with Regulaiion 9 of the 2006 AOUnts Regulatiom havc not bccn mct. OE lo whioli. in my opini(Trn. attention should te dtzwn in order to enable a proper Unde18 of the 19 Buccleuch Stree(, Hawick. "I"D9 OHL May 2024 Pag¢ 8
Recei meDts Account r202 Fundg T•tsl Totsl 2023 2023 Note 35798 37( 39973 Actiiriiies for Generaty Fund5 3208 638 571 913 117 649 455 455 1303 39644 41947 42443 Rema] QfPrerni (Church Han) 3476 3476 524 iioo S81¢ of InVeSth Job R1)n Scherne Grnt 299 43120 2303 45423 44366 Costs of genernting fimd$ Charitsbl¢ activides Governance costs Purch8$t of Inv¢sttheDts Total P 'ments 164 164 192 52643 210 44329 1915 840 45333 1915 53045 Excus of Payments over R¢¢eipts for the yegr before transfers (2213) (J8¥ IPA79) Tr*nsfer8 {30t•) Eietss of PAymtnts over Reeeapts ror tht year (1913) (1825) (79) Page 9
Id Parish Statement of Balances hureh of Scolland Hawick Fulld$ 2023 FuDds 2023 Totsi Totsl 21123 2022 Balaw brougbt forward 23386 4018 27404 Movement in year: ExG¢ss of Paym¢nt5 over RrEPt$ for the y (1913) 88 (1825) (8679) 21473 4106 25579 27404 tments at mAr 13389 13389 )3310 (Jft Aid Receivable 1214 1214 1214 1045 1045 J214 He4t and Li 3365 3365 713 lthisterfs Expense$ FAbri¢ rtpws and maMan¢¢ 523 2618 2618 413 413 5983 413 6396 1236 The accounts were approved by the Kirk Sesston on 7th May 2024 For and on behalf of the Kirk Sessio Session Clerk Trea.$rer Page 10
Stma ndol rish Cb ch of l. Trustee Remuneration aDd Relgted Party Transwctions received travel. telephone and other cxpelw of £2282. Jll additio Council Tax on Ibe manse amounted to £1458. No Oth trvstees teceived re*nUtion or reitnbuTsement of expenses. No t¢¢ or otha person related to a trustee had any rnonal intuest in ally o)nlract or transaction t¢red into by thc chaTity during the year. 2. Movements Funds At1J 2023 Paymruts TraD8fe 202J Unrestricted funds 3461 166 775 D&Sital Cknir Fw Craft C]as$ SiTrgolLg G FLmd 166 1473 (404) 807 795 40852 (1602) 1902 3¢ 18177 44929 45333) ]fA2 23386 43 120 214TJ Reslrteted funds Gwild FWJ Chw¢h Fund Wya15n8 Fw BenewAeJtt Fund Collections forThird Parties 716 975 {423) (283) {3tN)) 311 295 323 20¥ 2194 2783 455 (1044) 163 1915 413 4106 4018 300 Totsl fvnds 27404 45423 (47248 25579 Fabric Fwid.. The Trustees have set 85id¢ funds for extraor(tiD repairs and Improvem18 to Churcb Desiwted Choir Fund.. The Trust¢u have set aside fimds for thewdmse of musAC for us¢ in WOT5hip. Desig0al1 CTaft Class.. Thls exists to allow membtts to exercise their Creative talts. Singalong GToup:. This group was set up for twle who enjoy singing of all sorts. Ouild FuDd: This fid 15 for the pUOSeS of the Guild. JMDior Chwth Fwid.. This fund is maintained by the Junior alurch to n)eet its needs. WYahlg Fund.. This fund is usgj to fost links b¢tween Si Mary's & Old and caVS & Kirkion Chur with the PresbyteTi8n Church in Wyalusin& PeDn5ylaoia, USA. Benevolent Fund.. This is a fimd thought to hav¢ be¢n set up many years ago to help the poor of the Patish. It is under the control ofthe minisier and a srnall group of ffiteeS (see fjlso note 5). Shelter Collethion.. DonaiioL8 were Collect at ChTiStnw 2023 and paid to the charity in January 2024. Pagell
IhLnBtricknd ReBti?¢ Funds 2023 T•tsl 2D23 21123 2022 3. An4lysl$ of DomAtioDs WFO Scheme (r Gift Aid) 4586 4586 18226 5919 894 5568 18226 5919 18U4 6509 Ordinwy (Opal wl8S wkd FeT81$ 405 1340 4833 35V 1340 6099 37064 1266 J266 7607 39973 4 AnalyBls of Payments Costs of generating funds 164 164 164 Chsritable atlivities 21341 21341 41 22TP) 409 1653 629 242 111 321 417 1653 629 Pdpit 242 Eqthpmatt 6702 6702 17549 1458 1458 4243 13 4243 3919 2336 3919 3774 & music 93 554 170 705 554 Pthliw & Adv¢rts 190 1015 44329 1915 1915 2930 46244 17C 52643 GovernaDee costs 840 210 Pur(b•se of tnvutments Totsl Payments 45333 1915 47248 53045 Page 12
5 Jnvestsjents Benevolent Fund - full name"The minister of the Parish of H&wick for Beh(w)f of the P(y)r ofthe Parish of Hawick" The 0ri8itJs of the fimd ale unknown. It consists of a bank accowit. shares and inves¢ments as below. 2023 2022 Ba1cE in BaDk Account 2194 2783 Cost Natwest Bank (fornerty Royal Bank of Scotland) 256 ordinary shves (14 to 13 consob'dation August 2022) at £2.OS UTd(uown Church of Scotland Investors Tn... 535 732 Growth Fund - 1330 Urrits 7754 7182 Income Fund- 511 Units 3997 5600 53 13889 13310 6 Mlnlster's Sdpend All Church of Scotland congr¢gations contribute io the National Stipthd Fund which bears the costs of ministers, stipends and anploy&s conlnl)utions ftir nalionaj insurancx, pension housing a1 loan fimd. Ministers, stipends ar¢ p&id in accordance with the national stipelld scale. which is related to years of wvice. For the year under review the minimum lPend was £30,135 and the mayimum stipend {in the fitlh and subsequent ycers of service) w&8 £37,032. 2023 2022 7 Collectiom for Thlrd Partleg Christian Aid Salvation Army Wat¢r Aid 165 128 356 155 413 578 639 Page 13