THE CHURCH OF SCOTLAND ST ANDREW BLACKADDER CHURCH NORTH BERWICK ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congregation No 030234 Charity No SC 006421 ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Trn$tees' Report The trustees present their atmual report and financial statements of the chartty for the year ended 31 Decemb¢r 2025. The fitwicial statements have been prepared ill a¢¢ordanc¢ with the accounting policies set out not¢s to th¢ accounts and comply with the General Assembly Regulations for Congr¢galional Finance. the Charities 2nd T]ugt¢e Investment (ScotlaDd) Act 2005, the Chariti¢s Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charitie5.' Stat¢ment of Recommended Practice applicable to charities preparing their &counts in accordan¢¢ with the Firjancial Reporting Standayd applicable in the UK and Republic of lyeland published on 16 July 2014. Struetllre, GovernaDce a*d Management The congregation Is a rewst¢red charity, number SC006421 and is administered in a¢￿rdanc¢ with th¢ ternis of the Deed of Conststutio (Unitary Fotrn) and is subject to the Acts and Regulations of the G¢neral Assembly of the Church of Scotland. The Kirk Session, as iti3tructed by OSCR reviewed the Structure, Governance and Mana8¢m¢nt of the Charity and Loncluded that, recognising the pardmeteTS laid down by the General Assembly of the Church of Scotlanl no Changes wer¢ r¢quir¢(L Members of the Kirk Session are th¢ charity tn]siee5. The Kit* Session mernbers are the elders of the church and are Chosen from those member5 of th¢ church who are considered to have the appropriate gifts and skills. The minister, who is a rnenjb￿ of the Kirk SessioTr. is elccted by the congregation and inducted by Presbytery. C¢rtain responsibilities 8re delegated to the Operations Comrnittee. which ov¢ryee5 fjnance, fabric. staff and compliance with legislation. The Kirk S¢ssion appoints other short-te]In groups as n¢eds ari5¢. The Kirk S¢ssion, which met eighi times during the ye¥r, is responsibl¢ for spiritual affairs within the church. Objeetlves A¢tivitles The Church of Scotland is Trinitarian iti do¢(rine, refornjed in tradition and Presbyterian tn polity. It exigts to glorify God and to work for the advancem¢nt of Christ's Kingdom throughout the world. Ag a national ChU￿h, it acknowl¢dges a distinctive call and duty to bring the ordinances of religion to the people in evcry parish OF Scotland throu8h a tenitorial ministy. It w-op¢rates wilh oiher Churches in various ¢rutnelliLal bodies in S¢oEland and beyond. The overall obj¢¢tive of the congregation is to glortfy God the Father, participate in the mtssion of God th¢ Stsn, artd ¢0 do this in the strength of God the Spirit. ID part this is achievcd thrgugh the pattern of weekly worship (Sundays and Thursdayl, hospitality (Beacon. building opeji daily for groups. visitors and prayer), ministy to young p¢ople {Little Angels. Messy Church, Juntor Chuwh and YF) and equipping members to liv¢ as disetples daily lifr. During 2025 the Kirk Session develi)ped a vision and plan foy the next fiv¢ years. The strdpline Chosen was G￿￿ts as well iu Hosts. At a high level this visiott and plan states". Why: Jesus Jeni his disciples (Luke 10.. I).-The Gall to dis¢iple5hip is both '¢(>me to me. and'go knto the world., For Most people tnviting others to c(pme in is less ¢hallenging than goiA£ ou¢ to ¢Mhers. Without reali5ing it a cOn￿￿egatIon becomes focus¢d on w¢loominb others in O)eing a host) and forgets its reswnsibility to go out to others (being e4guest}. Thi5 big idea reminds us we are ¢a]led to b¢ both guests and hosts. By Putting gucw ah¢ad of hosts tt pn)mpts us noE to forgel the harder thing. Goals Guests. In order to tske the God's love oulwith the church building. each year the congregation will.. CoA8regalion'. participate in at leasi one new community activitylevent. b. Disciples.. ruli arA initiative whieh ¢ncourdg¢s and supports ¢very regular worshipper taking their faith into their norn)al weekly life. Hosis. In order to express the love of G￿1 withtn the Church buildin& year the COn￿e8￿tion will- W¢lcom¥: an initiativo io monitor and improv¢ th¢ w¢lTh?me otTer¢d by the Congregation. b. Faith E¥plortttion.' off¢r at least one opwrtunity for people to explore Cbristian faith. Re50urcing MiNistrie,s'. run an initiative which en¢ourages ¢vcry regular worshipper to p4rticipate In existing jnintstrtes Of th¢ congr¢gation. ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Tru5tee8' Report (con¢) The r￿st steps in implementing this plan were taken and these itJ¢luded: _ A ministry fair in August to encourage church members to participate in the various ministries of the congregation. Introducing a monthly This 77pne Tomorrow slot into morning worship w create a clcarer ¢onnection between Sunday worship and daily life. Launching Alpha in October to share the message of Jesus with those outside the church. In addilion to the above the following activitieg were also undertaken:_ The hall project, begun in 2024, was completed. Digithl gsving and the explicit dediFation of offering was inrroduced to Sunday morning worship. rhe Bible Ctturse was njn during the autumn to help rnembers ￿asp the big story of the Bible and ¢llcoura8¢ them to read the Bible every day. Financi*l Rewi¢Jv Unrestricted Funds Unrestricted Funds comprise the General Fun￿ The Beacoo, The Guil(L Table Tennis Club, Capital Reserve and the Mission R¢serve. The main source of unrestricted ineome is the offerings froTll mcmbers through open plate collections, regular donations by envelope and bank standing order and one-off donations. In addition, a large proportion of the we¢kly and rnonthly dollati0115 are made under the Gifi Aid Scheme, enabling th¢ Chur¢h to recover ￿ on these donations from the Government. Further in¢omc is generated through th¢ activiti¢s of the Bwon. th¢ Guild. the Table Tennis Club, the rental of the Church fa¢tlities and from inves1ments. Unrestricted ineome for the y¢ar decr¢a5¢d to £271J90 (2024 £361,717). During th¢ year there were no transfer8 from the Church of Scotland Consolidated Fabri¢ Fulld (2024 £51,327) and no grants received {2024 £57,718). Exelllding thew fvnds, Unr¢strictrd income incr¢a$ed by £18,718 refleLling the increased level of offerings along with a fvrther increasc in the use of th¢ premises during 2025, compared to the previous year. One ]eg￿Y was receiv¢d in year totsling £1,000 (2024 £1.000). Total 2n¢orne from offerings increased to £166.026 (2024 £152.950). Income from Charitable a¢rivities in¢r&%ed to £18,078 (2024 £17,261) and Rental Income also inLreas¢d to £38,437 (2024 £33.420) as both these activities continued to ￿0W during thr year. Investment Income fell w £16.472 {2024 £18279). refl¢¢ting the reduction it) both dep05lt Icvels and rates during the year. Total expenditure for the year rose to £763,190 (2024 £389,6371, This includc5 th¢ b(yok loss of £500,0(K) on the transfer of the Mans¢ to the Church of Scotland General Trustees (see Property Transfer note) and. excluding this trdnsfer, total expenditure for the year w0s £263.190. This is lower than the previous year primarily due to the high level of expenditure on th¢ hall refurbishm¢ni project during 2024. Work tontinued during this year to Complete th¢ hall refurbi5hmeni with cosis of £44,567 (2024 £177,738) and this w&5 mainly funded by a combÈllaiion of Gift Day (£20.724), 'fhe Bea¢on {£2.51K)) and Mi84ion Reserve Transfer (£21,000). Cost increases were incurred in Ministries and Mission Allowance £101,448 (2024 £99,607) and gcneral fabric and maintenance £26,275 (2024 £16.678). Utility eosts fell to £14,807 {2024 £15239) reflecting a COTnbination of decreased usage due 10 milder than norn)al weather at the start of 2025 and the initial impact of the ha]1 refurbishD)ent project. After taking account of the increase in the value of i￿Ve$￿entS of £17,770 (2024 £16.750) alld th¢ tTansfer to the Youth WoA(er Reserve vf £10,000 (2024 £10,OOV), there wa5 a reduction in tb¢ Unres(ri¢ied Funds of £484,030 (2024 £21,170). This was offset by the traDsf¢r ot the Manse RevalU￿10n Reserye of £500,000 following the property transfer, leavin8 an overall increase of £15,970. R¢stri￿¢d Fund5 Restricted fLmds comprise the Youth Worker Fund and the Gift Day Fund. Total income was £47,773 (2024 £47,591) comprising Youth Worker Fund £5,277 (2024 £5,311) and Gift Day Fund £42.496 (2024 £42.280). 'rotal ¢xpenditur¢ was £64,132 (2024 £62.953) with Youth Worker expenditi￿e of £21,630 (2024 £20,673) and Gift Day expenditure of £42,4961£2024 £42,280). Gifi Day expenditure COTnprised of donations to outward projects of £21,722 (2024 £21,564) and fabri¢ ¢xpendinw¢ on thc hall r¢furbi5hment of £20,724. 7.he all￿at1￿) ot the Gift Day Fund donation5 to outward proj¢cts is d¢tailed in Notel6. Aft¢r taking account of th¢ transf¢r from the GeneRI Fund of £10,000 (2024 £10,000). there wa5 a deficit for the year on the Restricted Funds of £6.35912024 Defscit £5,362). ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2026 Trnstses. Report (cont) Risk Ma￿￿geMent The prineipal risk for the Church is financial. Approximately 75 /0 of Éncome ¢omes from regular offerings with the remaining 250/0 oming from donations and hall hire, which, are I¢s5 pr¢di¢table and open to greater tluctuation year on year. The risk is managed through r¢gular f]nancia] reporting to both the Operations Coinrnittee and the Kirk Session. The Church undertakes on8oin8 programmes to encourage stewardship and giving as required, including new membership initiatives. The Church maintains robust reserve policies, as detail¢d in the notes to the A¢cA)unts. and has the reserve capacity to meet ony short-temi financial issues should they arise. The wide range of ministri¢s in the Church depends on the willingnes5 of p¥)le to volunteer and offer their time and energy to run them. The Kirk Session is aware of the risk that changes in individuals, circumstances can cause th¢m to step back from variou5 ministries wtth little or no notice. This risk 15 managed first. by fostering a cll1￿re of teams so that th¢tr 8te other peopl¢ who call step in, and second. by $preadÈng the load widely so that no on¢ person is indispensable. Restryes Polt¢y Th¢ charity truste¢s have considered the reserves required, taking into account their cutrenl and fvture liabilities. li is the Trustees, policy to hold reserves, excluding d¢signated funds, of at loast Six months uormal Opt￿til)g expenditure. Ai the year end the Church held unrestricted funds of £528,817 of which £312.810 is held in designated fvnds namely Capital Reserve £96,965, MissioTh R¢s¢rve £213,298. and Table Tennis Club Reserve £2.547. The rernaining bal2nc¢ of £216,007 is i excess of 10 months nomal operating expenditure, which is in line with the TnJst¢¢s' res¢rye ptsli￿. The lev¢1 of the Capiral Resetve fund ￿flects the age alld natur¢ of the building and the continuing n¢¢d for constant niaintenance. The church also held £42,178 of restricted fimd5 and £24,042 of Endowrnent Funds which have be¢n provided for the purposes specified in Note 15. Property Tr#nsf¢r As p￿vIOUSly ￿ported ¢)n 7 April 2024 the Tntstees approved changes to the building ownership in respeKt of the church hall and the rn2nse following changes in thc legislation on property ownership und¢r the new Regtster of Persons Holdin8 a Controlled Interest in Lan41 and a desxre to stsndardi5c the treatment of the properti¢5 held by the Lhurch. It w&3 agreed that the titles of the church hall and thr Enanse should be transf¢rr¢d to the Church of Scotland General Trustee& who are already title holders of the church building. The transfer of both Èitles was completed and the manse dispositiOT) was registered on 12 March 2025 wÉth th¢ hurch hall disposition being registered on 7 June 2025. The transfer of the manse resulted in a Ix)ok 105s of £500,000 which was offset by the transfer from the Mans¢ Re￿rve of th¢ same amount. Reference qlld Admllll$tr&tive lrtforniation Charity Name.. Charity Registration Number: Congregation Reference Nutnb¢r: Contact Address.. St Andrew Bla¢kadder, Church of S¢otlan(L North B¢rwick SC 006421 0302343 The Churth OffirEr. St Andrew Street. North Berwi¢k, EH39 4NU Trusiees Sally AndeNin Ewan Bell Stuart Dun¢an Neil Dougall Christin¢ Finlaysi)n Rodger Glenfield Marion Goodfellow Sheila Haynes Brtffidon Hill-Jowett Donna Kellock Jennifer K¢llock Lesli Lawrie (resigned 18 Feb 2025) Mary L¢ckie Elaine Martin Ni¢ola McKenzie Jane Murdoch K¢ith Murdo¢h Thornas Nelson Susan Ralston David ]iobeTtsO Margor Robertson David Russell (resigned 18 Feb 2025) Joann Russell (resigned 18 Feb 2025) Mari Scott Lynda Tulloch Ggry Wong Martin Wilsot) ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Trustees, R¢w)rt (Cont) Priocffipgl Offiee-b¢arers Irtd¢pendettt Examlller Banker5 Ministtt.. Nell Dougall Session Clerk.. Sheila Hayneg Church Treasurer.. Keith Murdoch Mr Andrew A C Scott CA. CPFA Abbeygate, Gl¢nor¢hy Road North B¢rwick Bank of Scotland 23 Westgate North Berwtck EH39 4PE EH39 4AG Trustees, Re$ponslbilities in Relatio# to the fiDancial Statewents The charity trnstees are responsible for preparing a trustees, aT)nual report and financial statements in a¢cordanc¢ with applicable law and United Kingdom Ae¢ounting Standards Iunited Kingdom Generally Accepted Accounting Practice). Th¢ law applicable to charFties in Scotland r¢quires th¢ charity trustees lo prepare financial statements for each year which show a true and fair vi¢w of the state of affairs of the charity and of the incorning re90llrc¢s and application of resources. of the charity for that period. In preparing ihe fin2n¢ial >tatemet)ts, the tsiJste¢5 are requir¢d to.. select suitable accouniing policies and then apply them consi$t¢ntly; observe the method and principles in the applicable Charities SORP; make judgements and estimates that are re&8onablt and prudeTrt; stat¢ wheth¢r applicable accounting Sthndards and statements of recommended practice have b¢¢n followed, subject to ony departures disclosed and explained in the financial statements. prepare Ihe financial ststetnents on th¢ going concem basis unless it is inappropriate to presume that the charity w]ll continue in operntional exi%tence. Th¢ trustees ar¢ rcsponsible for keeping prop¢r accounting records which disclose with reasonable accurdey at any time the financial Position of the charity and to enable them lo ensure that the fjnancial state￿¢rtts con)pty with the Chariti¢$ and Trustee Investsnent {Scotland) Act 2005 and the Charities ACCO￿nts (Scotland) Regulations 2006 (as arnended). They are also responsible for safcguarding the ￿ets of the charity and hence foT ￿kIng r¢asonabl¢ 5tep5 for th¢ pr¢veniion and detectson of frdud and other irre8ulariti¢s. The trusttts are reswnsible for the maintenance and integrtty of the charity and financial inforniation on the congregation'$ website. Legtslation in th¢ United Kingdom governing the prepaT*ion and dissemination of fllwcia] statements may differ from le¥i51ation in other jwisdiciions. Approved by the Trustees and signed on their behalf, Dr S Haynes Session Clerk 24 Mawh 2026 ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Independent Eiaminer's Report to the Trn$tees of st Andrew Blaek¥dder Church I report on the accounts of the charity f(x the year end¢d 31 D¢¢¢mber 2025 which are set out on page$ 6 to 20. Respective respoDsibllities of trustee8 gnd exAmlDor The charity's trnst¢es ar¢ responsible for the preparation of the accounts in accordance with the tem)s of the Charities and Trustee Investsoenl (S¢oiland) Aci 2005 and the Charilies Accounts (Scotland) Regulations 2006 (as amended). The eharity trust¢¢s consid¢r that the audit requirement of Regulation 10(1) (a) to {c) of the A¢¢ounts Regulations does not apply. It is my r¢sponsibility to examine the ac¢ounts &s required under section 44(1) (c) of the Act and to state whether particular matters have come ￿ my attention. Basis of iDdependent examln¢r s st8tsrn¢nt My examination 15 carrted out ill ac¢ordanc¢ with Regulation I l of th¢ CharitiC5 A¢¢ouAts (Scotland) Regulations 2006 {as amended). An examination illcludes a review of the accounting reeords kept by the Charity and a compartson of thc accounts presented with those recoTds. It also in¢ludes consideration of any unusual IteEn5 or discltssures in the acc(Junts and seeks explanations from the trustees conctrnin¥ any such matters. The procedure5 undertaken do not provid¢ all th¢ ¢vidence that would be required in audit, and consequently I do noi ¢xpre5s an audil opinion on the view given by the acc(Ull)ts. Indepelld¢nt ex&min¢r's statement tn th¢ ¢ourse of my examinalion, no rnatter has come to my attention whi¢h gives me Teasonable caus¢ to believe that in any material respect th¢ requirern¢nts', to keep aecounting r¢cords in a¢¢ordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2(MJ6 Ac¢ounts Regulations (&% amendedk and to prepar¢ accounts which a¢¢ord with th¢ a¢coullting ￿ordS and comply with Regulation 8 of the 2006 A¢¢ounts Regulaiions (as amended) have not been rne¢ or to which, in rny optnion. attet)tion should b¢ drnlvn iti order to ettable a prO￿r ullderstsnding of the ac¢ounts to be T￿bed. Natne.. Andrew AC Scott Professional Qualifications CA, CPFA Address Abbeygat¢ Glenorrhy Road North B¢rwick Lothiatt EH394PE 30 March 2026 31 ot Iii- motr 4m * *n ST ANDREW BLACKADDER CHURCH YEAR ENDED 31 DECEMBER 2025 Balance heet at l December 2025 Total Funds 2025 Total F￿￿dS 2024 Note Flxed Assets: Tangible assets Invest￿ents 500,000 320,337 io 339.621 Total Fixed Assets 339.621 820,337 Current A$5et$ Debtor3 Cash at bank and tn hand 10,051 249,400 10,619 260.704 Total Current Assets Liablllties 259,451 271,323 Creditors falling due within one year 12 (4.035) (7,891) Net C￿rrent Assets 255,416 263.432 Net Assets 595,037 1,083.769 Tbe Funds of the Charity: Endowment ￿ndS 15 24,042 42,178 528.817 22,385 48,537 1,012,847 Restricted funds Unrestricted funds 15 15 Total Chgri¢y Fu4ds 595,037 1,083.769 The accounts were approved by the TnNees on 24 March 2026 aDd sigDed on their behalf by.. Dr S H