## **CHRIST CHURCH DUNS**
RECEIPTS AND PAYMENTS ACCOUNTS YEAR ENDED 30 SEPTEMBER 2025
CHARITY NUMBER: SC009385
CHRISTCHURCH DUNS $C009345
## CHARITY TRUSTEES
The following members served as Charity Trustees during the financial year:
## BANKERS
Bank of Scotland
10 Market Square
Duns
Berwickshire TD11 3ED
## Bank Details:
Page 2
CHRISTCHURCH DUNS $C009345
## VESTRY REPORT — YEAR ENDING 30 SEPTEMBER 2025
## Structure and Governance
In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows:
1. Christchurch Duns Episcopal Church is a registered Scottish Charity (SCO009345). It is a member of the Diocese of Edinburgh of the Scottish Episcopal Church andis in full communion with the Anglican church
2. The superior authority is the Bishop of EdinburghI
3. Priest in Charge
- ee
- 4. Church affairs are governed by the Vestry, elected annually at the Annual General Meeting 5. Christ Church is part of the Berwickshire Group of Churches, established in May 2019
## Appointment of Vestry Members
According to the Constitution, the general management and control of the Charge is under the management of a Vestry consisting of the Rector or Priest-in-Charge ex-officio, the Lay Representative ex-officio, and not more than eight nor fewer than three constituent members, three to be a quorum.
Vestry members act as Trustees of the Charity.
Vestry members are elected or appointed by Annual General Meeting, established by Constitution and under Canon Law of the Scottish Episcopal Church. There is no formal induction programme, but on-going guidance is given to ensure that Vestry members are familiar with the Church’s values aims and responsibilities as the designated trustees of a charity.
## Administrative Structure
It is the duty of the Vestry to manage the temporal affairs of the congregation with responsibility to keep the fabric and property of the church and Rectory in good working order and to look after the finances of the church.
## Statement of Risk
The Vestry keeps under review the major risks to which the Church is exposed and has established procedures to mitigate any risks identified.
## Charitable Objectives and Activities
The Church’s principal activities include public worship in sacrament and prayer, Christian education, charitable work and fund-raising for local, national and international needs, social meetings and support for community groups of all ages.
## Summary of responsibilities of Vestry Members
The members of the Vestry must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. They are responsible for keeping proper accounting records, which, on request, must accurately reflect the financial position of the church at that time. Financial statements must comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Page 3
CHRISTCHURCH DUNS SC009345
## **Volunteers**
The Vestry appreciates all the financial and personal support received from its members and is grateful for all the time freely given by a large number of volunteers.
## **Achievements and Performance during the past year**
Christ Church has continued to offer worship each Sunday both in person and via Zoom. In addition, mid-week gatherings are held daily in the morning and evening via Zoom. The home-based Church Bible Study group has met weekly for several courses of study during the year.
Congregations fell again during the year, due to a mix of factors including ongoing COVID infections, an aging and increasingly infirm congregation, and the sad demise of some of our older members.
Our Priest in Charge, the Revd
presided over most services, assisted by
The Vestry approved the times and locations of services and the rota of Lay Assistants who helped with regular Sunday worship. On the four occasions when the month included a fifth Sunday, a joint service was held for the 3 churches in the Berwickshire Group.
## **Financial Review**
In January 2024 moved from the Rectory to their own house in Coldstream leaving the Rectory available to rent once quinquennial repairs were carried out. An additional account was set up to fund this work, kindly gifted by As rental income is received it is invested in this interest-bearing account and all Rectory repairs and expenses are balanced against this account.
Pledged income via bank standing order decreased again from £10,100 to £9,775, although the level of giving holds steady in part thanks to significant increases by individual members of the congregation. Open plate income also decreased during the year from £1538.96 to £1331.46. 2 successful coffee mornings were held during the year, which raised £956.
Costs and expenses associated with the joint charge have been divided in the proportion:
||**October 2021**
**to May 2022**|**June 2022 to**
**January 2023**|**February 2023**
**to**
**December**
**2023**|**January**
**2024 to**
**December**
**2024**|**January**
**2025 to**
**September**
**2025**|
|---|---|---|---|---|---|
|Christ Church|50%|46.61%|41.99%|40.3%.|38.66%|
|St Mary’s
Coldstream|40%|38.49%|41.56%|40.3%|41.22%|
|St Ebba’s
Eyemouth|10%|14.90%|16.45%|19.4%|20.12%|
The proportions are adjusted at the start of each calendar year to take account of income in real terms and level of reserves held by each charge. We have been most grateful for the ongoing support from the Diocese of Edinburgh to the Berwickshire Group of £1600 per month, which reduces Christ Church’s liability for covering stipend and pension payments.
The BCG account aims to hold a sum in reserve to pay group costs for one month. Christ Church has contributed by more than the calculated amount this year and hold £2,938 in the BCG account reserves. Our overall income during the year was £27,927.
Page 4
CHRISTCHURCH DUNS $c009345
## Future plans
Our aim continues to be that regular expenditure is met from regular giving. In this current year we achieved 63% of this (down from 73% in the previous year). This was achieved by thanks to the generosity of our small congregation rising to the challenge.
- Pledged giving, open plate collections and gift aid reclaim amounted to £15,868 (£16,313 in 2023) excluding one-off donations, fees and legacies
- Regular expenditure (ministry, church insurance, maintenance and admin), was £25,121 {up from £22,275 in 2023/4)
Improvements to the Rectory during the year were funded from rent received, leaving a surplus to carry forward in the designated Rectory account of £5,781.
The vestry continue to carefully monitor income and expenditure and to lead the finances of the Berwickshire Group of Churches. Accounts for the Group are managed by the Treasurer for Christ Church and supported by representatives from our two sister churches at quarterly meetings.
## Reserves
The Vestry set up an interest-bearing Fixed Term Deposit Account with the Bank of Scotland. £15,375 was transferred to this account with interest accruing annually. The interest rate is currently 2.34% and the account will mature in February 2026 earning further interest of £240.
£877 of interest was earned this year on interest-bearing accounts.
## Mission Fund
No payments were made from the Mission Fund during the year. Gift vouchers donated by the congregation and sent to the Aberlour Trust at Christmas 2024 do not appear in these accounts.
## Remuneration
None of the Vestry members received remuneration in respect of their position as Vestry members during the year ending 30 September 2025.
Signed on behalf of the Vestry
Page 5
CHRISTCHURCH DUNS SC009345
## **RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2025**
||**Notes**|**2024/5**|**2023-24**|
|---|---|---|---|
|**Incoming Resources**||||
|Donations Received||||
|Pledged giving||9,750|10,100|
|Open plate giving / online offerings||1,329|1,539|
|Legacies||500|1,500|
|Other donations||2,800|3,195|
|Mission donations|8|0|135|
|Weddings and funerals||850|300|
|Income Tax reclaimed||4,741|4,674|
|Bank interest||877|387|
|Fundraising||959|1,137|
|Rent from Rectory||5,600|0|
|Miscellaneous||0|0|
|**Total Incoming Resources**||**27,406**|**22,967**|
|**Resources Expended**||||
|For Charitable Activities||||
|Contribution to BCG Group|1|14,280|13,830|
|Property expenses (Church)|5|8,563|5,496|
|Quota||1,334|1,933|
|Administrative and IT expenses||564|622|
|Other church expenses|7|553|538|
|Fund-raising expenses||35|135|
|Donation to Mission|8|0|500|
|Property expenses (Rectory)|3|4,720|531|
|**Total Resources Expended**||**30,049**|**23,585**|
|**Surplus/Deficit**||**-2,644**|**-618**|
Page 6
CHRISTCHURCH DUNS
$C009345
## STATEMENT OF BALANCES As at 30 September 2025
||Note||2025|2024|
|---|---|---|---|---|
|Bank and Cash in Hand|||||
|Opening balances|||26,538|27,156|
|Surplus/Deficit foryear|||-2,644|-618|
|Closing balances|||23,894|26,538|
|Reserves||3|||
|Unrestricted General Funds|||1,732|8,533|
|Investment account|||16,226|15,375|
|interest-bearing Rectoryaccount|||5,781|2,476|
|Restricted Mission Fund|||155|154|
|Total reserves|||23,894|26,538|
|Assets||2|||
|Organ (insured value)|||89,297|89,297|
|Furnishings{insuredvalue)|||35,718|35,718|
## Approved by the Vestry on and signed on their behalf:
Vestry Member
aq
22/2 f2020
Page 7
SCO09385 **SC009385**
Christ Church Duns
APPENDIX 2
## **Christ Church Duns**
## **Receipts and payments accounts**
||||||Period start date|Period start date|Period start date||||Period end date|Period end date|Period end date||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**For the period**|**For the period**
**from**||01
Day||Oct
Month||2024
Year|**to**|Day
30||Month
Sep|||Year
**2025**|
## **Section A Statement of receipts and payments**
|||**Unrestricted**
**funds**||**Restricted**
**funds**||**Expendable**
**endowment**
**funds**||**Permanent**
**endowment**
**funds**||**Total funds**
**current period**||**Total funds last**
**period**|**Total funds last**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**||**to nearest £**|**to nearest £**|
||**A1 Receipts**|||||||||||||
||Donations|**14,729**||||||||**14,729**||**15,269**||
||Legacies|**500**||||||||**500**||**1,500**||
||Grants|**-**||||||||**-**||||
||Receipts from fundraisingactivities|**959**||||||||**959**||**1,137**||
||Gross tradingreceipts|**-**||||||||**-**||**-**|**-**|
||Income from investments other than|||||||||||||
||land and buildings|**877**||||||||**877**||**387**|**387**|
||Rents from land & buildings|**5,600**||||||||**5,600**||**-**|**-**|
||Gross receipts from other charitable|||||||||||||
||activities|**4,741**||||||||**4,741**||**4,674**||
|||||||||||**-**||||
||**_A1 Sub total_**|**27,406**||**-**||**-**||**-**||**27,406**||**22,967**||
||**A2 Receipts from asset &**|||||||||||||
||**investment sales**|||||||||||||
|Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_ -**
**-**
**-**
**_Total receipts_ 27,406**
**-**
**-**
~~—~~||||||||**-**
**-**||**-**
**-**
**-**
**27,406**||**-**
**22,967**||
|Proceeds from sale of fixed assets
Proceeds from sale of investments
**_A2 Sub total_**
**_Total receipts_ **
~~—~~|**_A2 Sub total_**
~~—~~|**-**
**27,406**
~~—~~|~~—~~|**-**
**-**
~~—~~|~~—~~|**-**
**-**
~~—~~|~~—~~|**-**
**-**||**-**
**-**
**-**
**27,406**||**-**
**22,967**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**A3 Payments**|||||||||||||
|Expenses for fundraising activities||**35**||||||||**35**||**135**|
|Gross trading payments||**-**||||||||**-**|||
|Investment management costs||**-**||||||||**-**|||
|Payments relating directly to charitable|Payments relating directly to charitable||||||||||||
|activities||**30,014**||||||||**30,014**||**22,950**|
|Grants and donations||||||||||**-**||**500**|
|Governance costs:|||||||||||||
|||||||||||**-**|||
|Audit / independent examination||||||||||**-**|||
|Preparation of annual accounts||||||||||**-**|||
|Legal costs||||||||||**-**|||
|Other|Other|Other|||||||||||
|||||||||||**-**|||
|||||||||||**-**|||
|**_A3 Sub total_ **||**30,049**||**-**||**-**||**-**||**30,049**||**23,585**|
|**A4 Payments relating to asset and**|||||||||||||
|**investment movements**|||||||||||||
|Purchases of fixed assets
Purchase of investments
**_A4 Sub total_ -**
**-**
**-**
**_Total payments_ 30,049**
**-**
**-**
~~—————~~||||||||**-**
**-**||**-**
**-**
**-**
**30,049**||**-**
**23,585**|
|**_Net receipts / (payments)_**
**A5 Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**2,643)**
**(**
**-**
**-**
**-**
**2,643)**
**(**
**618)**
**(**
**-**
**2,643)**
**(**
**-**
**-**
**-**
**2,643)**
**(**
**618)**
**(**
~~=——————~~||||||||||||
APPENDIX 2
**SC009385**
## **Christ Church Duns**
## **Section B Statement of balances**
|**Categories**
**Signed by one or two trustees**
**on behalf of all the trustees**
**B1 Cash funds**
**B2 Investments**
**B3 Other assets**
**B5 Contingent liabilities**
**B4 Liabilities**|**Details**|**Unrestricted**
**funds**
**to nearest £**
**26,538**
**2,644)**
**(**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|---|
||Cash and bank balances at start of year|||||**26,538**|**27,156**|
||Surplus / (deficit) shown on receipts and
payments account|||||**2,644)**
**(**|**618)**
**(**|
|||||||**-**||
|||||||**-**||
||**Cash and bank balances at end of year**
(Agree balances with receipts and payments
account(s))
**Details**|**23,894**|**-**|**-**|**-**|**23,894**|**26,538**|
|||- 1|-|
-|
-
**asset belongs**|
- 1|-|
|||||**Fund to which**||**Market valuation**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**||**Fund to which**|**asset belongs**|**Total**
**Cost (if available)**
**to nearest £**|**-**|
**-**|
|||||||**Current value (if**
**available)**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Total**
**Fund to which l**|**-**|
**-**|
**-**|
||||||**iability relates**|**Amount due**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
|||||||||
|||||||||
||**Details**|||**Fund to which l**|**Total**
**iability relates**|**-**|**-**|
|||||||**Amount due**
**(estimate)**
**to nearest £**|**Last year**
**to nearest £**|
|||||||||
|||||||||
|||||||||
||**Signature***|||**Print Name**|**Total**|**-**|
**-**|
||||||||**Date of approval**|
||||||||23November 2025|
|||||||||
Christ Church Duns R^0P accounts OSCR format.xlsx / Statement of balances
2
December 2007
APPENDIX 2
**Christ Church Duns**
**SC009385**
## **Section C Notes to the Accounts**
**C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_
General fund: for all donations, fund-raising income and regular expenditure on ministry, church buildings and rectory maintenance Mission fund for restricted donations and gifts to mission partners
## **C2 Grants**
Mission **Individual / Number of grants £ Type of activity or project supported institution made Total -**
## **C3a Trustee remuneration C3b Trustee remuneration - details**
If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b)
**£ Authority under which paid**
## **C4a Trustee expenses**
If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
||**Nature of transaction**|**Number of**
**trustees**
**£**|**Number of**
**trustees**
**£**|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
|**Nature of relationship**
||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**||
|||||
|||||
|||||
|||||
|||||
## **C4b Trustee expenses - details**
## **C5 Transactions with trustees and connected persons**
## **C6 Other information**
No mission donations made during the year
Christ Church Duns R^0P accounts OSCR format.xlsx / Notes
3
December 2007
APPENDIX 2
**Christ Church Duns**
**SC009385**
## **Additional analysis (1)**
## **Analysis of receipts and payments**
## **1 Donations**
|**1 Donations**|**1 Donations**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**|
|Pledgedgiving||**9,750**||**-**|||**9,750**||**10,100**|
|Openplate and online donations||**1,329**|||||**1,329**||**1,539**|
|Generalgifts and one-off donations||**2,800**|||||**2,800**||**3,330**|
|In lieu of fees for services||**850**|||||**850**||**300**|
|**Total**||**14,729**||**-**|**-**|**-**|**14,729**||**15,269**|
|||**-**||**-**|**-**|**-**|**-**||**-**|
## **2 Grants**
|**2 Grants**|**2 Grants**|||||||||
|---|---|---|---|---|---|---|---|---|---|
|||**Unrestricted**
**funds**
**to nearest £**||**Restricted funds**
**to nearest £**|||**Total current**
**period**
**to nearest £**||**Total last period**
**to nearest £**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**
**3 Gross receipts from other charitable activities**||**-**||**-**|||**-**||**-**|
|||**-**
**Unrestricted**
**funds**
**to nearest £**
||**-**
**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**-**
**Total current**
**period**
**to nearest £**||**-**
**Total last period**
**to nearest £**|
|Gift aid other HMRC||**4,741**|||||**4,741**||**4,674**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**4,741**||**-**|**-**|**-**|**4,741**||**4,674**|
|||-||-|-|-|-||-|
## **4 Payments relating directly to charitable activities**
|||**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**|
|---|---|---|---|---|---|---|---|---|---|
|Ministryexpenses||**14,280**|
||||**14,280**|
|**13,830**|
|Church buildingand maintenance||**8,563**|||||**8,563**||**5,496**|
|Diocesanquota||**1,334**|||||**1,334**||**1,933**|
|Administrative and IT expenses||**564**|||||**564**||**622**|
|Other church expenses(organ etc)||**553**|||||**553**||**538**|
|Propertyexpensees(rectory)||**4,720**|||||**4,720**||**531**|
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
||||||||**-**|||
|**Total**||**30,014**||**-**|**-**|**-**|**30,014**||**22,950**|
|||-||-|-|-|-||-|
Christ Church Duns R^0P accounts OSCR format.xlsxAdditional notes (1)
December 2007
APPENDIX 2
**SC009385**
## **Additional analysis (2)**
|**Receipts**
**5 Breakdown of unrestricted funds**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 1 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 2 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 3 - enter**
**name of fund**
**below**|**Unrestricted**
**fund 4 - enter**
**name of fund**
**below**|**Total**
**unrestricted**
**funds**|**Total**
**unrestricted**
**funds last period**|
|---|---|---|---|---|---|---|---|
|Donations|**14,729**|||||**14,729**||
|Legacies|**500**|||||**500**||
|Grants||||||**-**||
|Receipts from fundraisingactivities|**959**|||||**959**||
|Gross tradingreceipts||||||**-**||
|buildings|**877**|||||**877**||
|Rents from land & buildings|**5,600**|||||**5,600**||
|Gross receipts from other charitable activities|**4,741**|||||**4,741**||
|**_Sub total_**
**Receipts from asset & investment sales**|**27,406**||**-**|**-**|**-**|**27,406**|**-**|
|||||||-||
|Proceeds from sale of fixed assets||||||**-**||
|Proceeds from sale of investments||||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**||**-**|**-**|**-**|**-**|**-**|
||**27,406**||**-**|**-**|**-**|**27,406**|**-**|
|||||||-||
|Expenses for fundraisingactivities|**35**|||||**35**|**135**|
|Gross trading payments||||||**-**||
|Investment management costs||||||**-**||
|Payments relatingdirectlyto charitable activities|**30,014**|||||**30,014**|**22,950**|
|Grants and donations||||||**-**|**500**|
|Governance costs:||||||**-**||
|Audit / independent examination||||||**-**||
|Preparation of annual accounts||||||**-**||
|Legal costs||||||**-**||
|||||||**-**||
|||||||**-**||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**30,049**||**-**|**-**|**-**|**30,049**|**23,585**|
|||||||-||
|Purchases of fixed assets||||||**-**||
|Purchase of investments||||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**||**-**|**-**|**-**|**-**|**-**|
|||||||-||
||**30,049**||**-**|**-**|**-**|**30,049**|**23,585**|
|||||||-||
||**2,643)**
**(**||**-**|**-**|**-**|**2,643)**
**(**|**23,585)**
**(**|
|||||||||
|||||||**-**||
|||||||||
||**2,643)**
**(**||**-**|**-**|**-**|**2,643)**
**(**|**23,585)**
**(**|
|||||||-||
|**Nature and purpose of funds**||||||||
|||||||||
Christ Church Duns R^0P accounts OSCR format.xlsxAdditional notes (2)
December 2007
APPENDIX 2
**SC009385**
## **Christ Church Duns**
## **Additional analysis (3)**
|**Receipts**
**6 Breakdown of restricted funds**|**Restricted fund**
**1 - enter name of**
**fund below**
**Mission Fund**|**Restricted fund**
**2 - enter name of**
**fund below**|**Restricted fund**
**3 - enter name of**
**fund below**|**Restricted fund**
**4 - enter name of**
**fund below**|**Total restricted**
**funds**|**Total restricted**
**funds last**
**period**|
|---|---|---|---|---|---|---|
|Donations|||||**-**|**135**|
|Legacies|||||**-**||
|Grants|||||**-**||
|Receipts from fundraisingactivities|||||**-**||
|Gross tradingreceipts|||||**-**||
|Income from investments other than land and
buildings|||||**-**||
|Rents from land & buildings|||||**-**||
|Gross receipts from other charitable activities|||||**-**||
|**_Sub total_**
**Receipts from asset & investment sales**|**-**|**-**|**-**|**-**|**-**|**135**|
||||||-||
|Proceeds from sale of fixed assets|||||**-**||
|Proceeds from sale of investments|||||**-**||
|**_Sub total_**
**_Total receipts_**
**Payments**|**-**|**-**|**-**|**-**|**-**|**-**|
||**-**|**-**|**-**|**-**|**-**|**135**|
||||||-||
|Expenses for fundraising activities|||||**-**||
|Gross trading payments|||||**-**||
|Investment management costs|||||**-**||
|Payments relating directly to charitable activities|||||**-**||
|Grants and donations|||||**-**|**500**|
|Governance costs:|||||**-**||
|Audit / independent examination|||||**-**||
|Preparation of annual accounts|||||**-**||
|Legal costs|||||**-**||
||||||**-**||
||||||**-**||
|**_Sub total_**
**Payments relating to asset and investment**
**movements**|**-**|**-**|**-**|**-**|**-**|**500**|
||||||-||
|Purchases of fixed assets|||||**-**||
|Purchase of investments|||||**-**||
|**_Sub total_**
**_Total payments_**
**_Net receipts / (payments)_**
**Transfers to / (from) funds**
**_Surplus / (deficit) for year_**|**-**|**-**|**-**|**-**|**-**|**-**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**500**|
||||||-||
||**-**|**-**|**-**|**-**|**-**|**365)**
**(**|
||||||||
||||||**-**||
||||||||
||**-**|**-**|**-**|**-**|**-**|**365)**
**(**|
||||||-||
|**Nature andpurpose of funds**|||||||
|Mission support for loc|al charities: Berwick|shire Christian You|th Trust and Missio|n Aviation Fellowship|||
Christ Church Duns R^0P accounts OSCR format.xlsxAdditional notes (3)
December 2007
|
## APPENDIX 3
|||independentexaminer’s reporton the accounts||
|---|---|---|---|
|Report to the
trustees/members of|Charityname
ChristChurch Duns|||
|Registered charity||SC009385||
|number||||
|On the accounts of the||Period start date
Period end date||
|charity forthe period|1|Day
Month
Year
Day
Month
Year
October
2024
to
30
September
2025||
|OTPROS||||= 1D
Snessatacoasaaey||
|Respective
responsibilities Of
trustees and examiner||The charity's trusteesare responsible forthe preparation oftheaccounts in accordance
with theterms ofthe Charitiesand Trustee Investment (Scotland)2005Actand the
CharitiesAccounts(Scotland) Regulations2006 (asamended). The charity trustees||
|||consider thatthe audit requirement ofRegulation 10(1) (d) oftheAccounts Regulations||
|||does not apply. It is my responsibility to examine the accounts as required under section||
|||44(1) (Cc) oftheActand to state whether particular matters have come to my attention.||
|Basisofindependent
examiner’s statement||My examination is carried out in accordance with Regulation 11 ofthe2006 Accounts
Regulations. Anexamination includesa review ofthe accounting records kept by the||
|||charity and a comparison ofthe accounts presented with those records. Italso includes||
|||consideration ofany unusual items or disclosures in the accounts and seeks||
|||explanations from thetrustees concerning any such matters. The procedures undertaken||
|||do not provide all the evidence thatwould be required in an audit and, consequently,|| do|
|||notexpress an audit opinion on theview given by the accounts.||
|Independent examiner’s||__|n the course ofmy examination, no matter has come to my attention fether-than-that—||
|statement||disclesed-en-the-atiached
page*}-—||
|||1.
which givesme reasonable cause to believe that in any material respectthe||
|||requirements:||
|||*
to keep accounting records in accordancewith section 44(1) (a) ofthe 2005 Act and||
|||Regulation 4 ofthe 2006 Accounts Regulations, and||
|||*
to prepare accounts which accordwith the accounting records andcomply with||
|||Regulation 9 ofthe 2006 Accounts Regulations||
|||have not been met, or||
|||2.
to which, in my opinion, attention should be drawn in ordertoenable a proper||
|||understanding
ofthe accounts to be reached.||
|Signed**:||Date:
20/11/2025||
|Name:||||
|Relevant professional||||
|qualification(s)orbody||||
|(ifany):||||
|Address:||||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ** OSCR will accept digital or typed signatures