Church of Scotland
Whiteadder Parish Church
Annual Report and Financial Statements
For the year ended 31 December 2024
Congregation Number: 030265
Scottish Charity Number: SC006722

Whiteadder Parish Church ofscotland
REFERENCE AND ADMINISTRATIVE INFORMATION
Charity Name:
Whiteadder Parish Church of Scotland
Charlty R8gistration Number:
SC006722
Congregation Reference Number: 030265
Contact Addre55:
The New Manse,
The Glebe,
Chirnside.
Berwickshire, TD113XE
Trusiees:
Session Clerk:
Church Treasurer:
Independent Examlner:
Banker3:
The Royal Bank of Scotland
6The Square
Kelso TD5 7HG

Whiteadder Parish Church of Scotland
TRUSTEES'ANNUAL REPORT
YEAR ENDED 31 DECEMBER2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Document
On the 1 of J8nuary 2024, Whiteadder Parish Church of Scotland was established
through the union of Chirnside Parish Church wilh Hutton, Fishwick and Paxton Parish
Church. Whiteaclder Parish Church is administered in accordance with the terms of the
Unitary Constitution.
Recrultment and Appolniment of Trustees
There have been no new Trustees added in 2024.
Organisationalstructure
In accordance with the Unitary Deed of Constitution, all aff airs of Whiteadder Parish
Church are administered by the Kirk Session, with assistance from people associated
with the Kirk Session. The Kirk Session comprise8 all ruling elders of Chirnside Parish
Church and Hution. Fishwickand Paxton Parish Church atthetime of Union. The Ninister
is very grateful for the wisdom, dedication and integrity of the leadership team of
Whiteadder Parish Church.
Stewardshlp: 2024 In review
With the conclusion of the union and disposal of the Hutton and Paxton buildings,
Whiteadder Parish Church is now structured as agreed in the Lothian and Borders
Presbytery Plan. Whiteadder retains the Chirnside buildingand manse.
Whiteadder Parish ChuTch has the combined Investment held by the General Trustees
which is restricted to 18bric expenditure. The interest and dividends of these investments
is placed in a revenue 8ccount and accessible for fabric or missional purposes. This
interest will cover annual building insurance and heating costs, drastically improving the
financial position ofthe church. Twojumble sales peryear have also assisted Whiteadder
Parish Church to operate with a surplus of income. The 2024 annual gift day usually held
in Novemberwas deferred to February 2025.
During 2024, the main service for the parlsh was held al Ihe Chirnside church. A weekly
service is held at the Paxton church and Whiteadder contributes monlhly to offset the
electricity and cleaning costs.
Attendance at Whiteadder is stable at around 20 people attending per week. The
reLationshipwith Chirnside Primaryschool results in numerous school assemblies being
held in the church, and the minister being involved in the school. A Knit and Natter group
use the building on Tue8day evenlngs for a donation.
The minister is thankful for the wlsdom an(i enthvslasm of the Kirk Session and other
leaders, especially through this time of change.
Slncerely

Whiiead(ier Parish Church of Scotland
Flnanclal Revlew
The principal SOUTces of income are Open Plate, Free Will Offering Envelopes and
Bankers Order. Ad hoc fund raising 18 done through jumble 88le9 and an annual gift day.
As 2024 is the first year of the now unlted Whiteadder parlsh Church of Scotland, there
are no year-on-yesr comparative figures. Claiming of Gift Aid rebates are ongoing, both
thrDugh registered donors and the Gift Aid Small Claims Scheme. Rebates on building
insurance have been received into the Whiteadder bank account. Intereston investments
held centrally by the Church of Scotland have been drawn down in accordance with
investment rules. An amount of £8,400 w88 drawn down from investments for the
replacement of a portion of roofon tha m8n8e. There were 21 participants in the Freewill
Offering Scheme, len people vvho donate by banker's order, 38 people registered for Gift
Aid. and 121 members.
Reserves Policy
It is Ihe TrusEees pollcy to hold reserves of approximately three month's expenditure
includingdesignated funds. At theyearend, Whiteadder PC held unrestricted cash funds
of £9,676.12. With monthly expenditure averaging £2.500 per month. this balance
represents almostfour month's expenditure.
Statement of Trustees, Responsibilities
rhe members ofthe Kirksession must prepare financial statements which give sufficient
detail to enable an appreciation of the transactions of the church during the financial
year. The members of the KITk Session are responsible for keeping proper accounting
records which. on request, must reflect the f inancial position of the church at that time.
This must be done to ensure that the financial statements comply with the Charities
Accounts {Scotland} Regulations 2006 88 amended bythe Charities Accounts (Scotlandl
Amendment Regu18tions 201 O. and the Regulations Anent Congregational Financ9
approved by the General Assembly of the Church of Scolland in 2016. They are also
responsible for safeguarding the assets of the church and take reasonable steps for the
prevention andlor detection of fraud and other irregularities.
Approved bythe Trustees and signed on thelr behalf,

Pago 14
Whiteadder Parish Church of Scotlan
INDEPENDENT EXAMINER'S REPORT to the TRUSTEES OF WHITEADDER PARISH
CHURCH
I report on the Accounts of Ihe Charity for the year endod 31 December 2024 which are
Set out on pages S to 9
Respective responsibilities of Trustees and Exarnlner
The Charity's Trustees are responsible forthe preparation ofthe Accounts in accordance
with the terms olthe CharitiesAccounts {Scotiandl Regulations 2006 as amended by the
Charities Accounts IScotland}Amendment Regulations 2010. and the Regulations Anent
Congregational Finance approved bythe GeneralAssembly of the Church of Scotland in
2016.
The Charity Trustees consider that the audit iequirement of Regulation 101111(Jl of the
Accounts Regulations does not apply. It is my responsibilityto examine the Accounts as
required under Section 4411)(cl of the Act and to stale whether particular matters have
come to attention.
Basis of Independent Examiner's Statemenl
Myexamination is carried out in accordancewith Regulation 11 ofthe Char1tiesAccounts
(Scotlandl Regulations 2006 as amended by the Charities Accourrts (Scotlandl
Amendrnent Regulaiions 2010. An examination includes a review of the accounting
records kept by the Cherity and a Compatison of the Accounts presented with those
records. It also includes consider8tion of any unusual items or disclosures in the
Accounts, and seeks explanations from the Trustees concerning any such matters. The
procedures undertaken do not provide allthe evidencethatwould be required in an eudit,
and consequently I do not express an audit opinion on the view given bythe AcGounts.
Independeni Examiner's Statement
In the course of my examination, no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the
requirements:
to keep accounting records in eccordence with Section44(1)(a) of the 2005 Act and
Regulation 4 ot the 2006 Accounts Regulations, an
to prepare Accounts which 8ccord with the accounting records and oomply with
Regulstion 9 of the 2006 Accounts Regulations have not been met. or
to whlch, In my opinlon, attention shovld be drawn in order to enable a proper
undBrst8ndin
of the Accounts to be reached.

Page 15
Whiteadder Parish Church of Scotland
WHITEADDER PARISH CHURCH
RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2024
Funds
Unrestricted Unrestricted Endowment Total
2024
Fabric
2024
2024
2024
RECEIPTS
Free Will Offering Scheme
Open Plate Offerings
Bank Direct Debits
Donations
Fund Raising Events
Income from Investments
GeneFalTrustees Fabric Fund
Gift Aid Claim
Miscellaneous
TOTAL RECEIPTS
4.594
6.054
3.192
1.645
1,516
3,002
8.400
2,761
5.657
36.821
4,594
5,944
3.192
1.645
1,516
3.406
8,400
2.761
5.657
37.225
403
403
PAYMENTS
Givingto Grow
Presbytery Dues
Minister's Travel
Council Tax
Heating & Lighting
Insurance
Stationery
Miscellaneous
TOTAL PAYMENTS
12.488
516
720
2,141
3.490
3,465
192
9.388
32.400
12,488
516
720
2.141
3.490
3,465
192
9,388
32.400
Excess of Receipts over
Payments
4.421
403
4.825

Page 16
Whiteadder Parish Church ofScotLand
Funds
Unrestrlcted Uniestricted Endowment Toial
2024
Fabrlc 2024 2024
2024
STATEMENT OF BALANCES AT
31 DECEMBER 2024
Opening Bank Balances
5.294
35
30,559
35,888
Movement Inyear:
Exce55 of payments over receipts
Exces5 of receipls ovef payments
Bank Balances Carried Forward
4,382
9.676
4.826
40,714
36
31.002

Page 17
Whiteadder Parish Church of Scotland
Whiteadder Parish Church
NOTES TO THE ACCOUNTS
Trustee remuneration and Related PartyTransactions
During the year. no expenses or Temuneration were paid to any Trustee or
connected person.
Movement in Funds
At 111124
Recelpts
Payments
Transfers
At 31112124
Unrestricted
General
Fabric
5,294
35
36.780
32,398
9.676
36
Endowments
Forsyth
Richardson
20,373
10.186
295
148
20.668
10,334
Total Funds
35,888
37.224
32,398
40.714
Purpose of Designated Funds
Fabric Fund
The Trustees have set aside fundsfor the maintenance ofthe church property.
Endowment Funds
Income from The Forsyth Legacy is to be used for general purposes.
Income from The Richardson Legacy is to be "tor the benefit of the church junior
members".
Analysls of Donations
Unrestrlcled Unrestrlcted Endowment
2024
Fabrlc 2024
2024
Total
2024
FWO Inon.GiftAidl
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Ordinary Offerings (Open Ptatel
Fundraising
Other Offerings (Donations)
Total
2,479
4.415
2.761
5.891
1.516
2,479
4.415
2,761
5.891
1,516
1.645
18,707
18,707

Page 18
Whiteadder Parish Church ofscotland
Analysls of Payments
Unreslrlcled Unrestrlcted Endowment Total
2024
Fabrlc 2024
2024
2024
Cost of Generatlng Funds
Free Will OffeTlng Envelopes
Charltable Aclivltles
Giving to Grow
Presbytery Dues
Minister's TTavel
Organist
Fabric Repaifs, Maintenance and
Renewats
Heating and Lighting
InsuTance
Council Tax
Organ Maintenance and Music
Printing and Stationery
Other Expenses
Total
12,488
516
720
12,488
516
720
7,528
7,528
3,490
3,465
2.141
33
192
3,490
3.465
2,141
33
192
30,573
30,573
Minister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which
bears the costs of all Ministers, stipends and employers contributions for National
Insurance. pension and Housing and Loan Fund. Minister's stipends are paid in
accordance with the national stipend scale. which is related to years of service. For the
year under review. the stipend scale was asfollows:
Point 1
£31,642
Point 2
£33.711
Point3
£35,780
Point4
£37.850
Point5
£38.884
Collection5 forThird Partles
Christian Aid £247

Page 19
Whiteadder Parish Church of Scotland
APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND
GENERAL TRUSTEES
Fund 56
Consolidated Fabric Fund (Capital- Growth Fund, Income Fund and Deposit Fund)
Credit balances held at 31 December2024 at cost
Marketvalue of balances at 31 December 2024
Fund 50
Consolidated Fabrlc Fund (Revenue)
Credit balance at 31 December 2024
Fund 85
Temporary Fund
Credit balance at 31 December 2024
Individual Fund
Purpose:
EXPENDABLE
Credit balance held at 31 December2024 at Cost
Marketvalue of balances at 31 December 2024
PERMANENT ENDOWMENT
Credit balance held 8t 31 December2024 at cost
Marketvalue of balances at 31 December 2024