2024-12-31-accounts

CHANNELKIRK & LAUDER CHURCH Lauder Churth 1815125 Congregation number: 040259 Scottish Charity Number: SC009892 Copy and perfornian￿ Licen￿S.. CCL 416985. MRL 1288057. PRS 1288064. ww srATED ANNUAL MEEfING OF THE CONGREGATION FOR THE YEAR ENDED 31 DECEMBER 2024 Trnstees 11 Elders at the end of the year (31 December 2024). srRUCTURE, GOVERNANCE AND MANAGEMENr Governing Document

The Church is administered in accordance with the terms of the Unitary Constitution of the Church of Scotland and the Acts and Regulations of the General Assembly.

Recruitment and Appointment of Trustees:

The Elders of the Church, appointed by the congregation on nomination by the Kirk Session, are chosen from those members who are considered to have the appropriate gifts and skills.

• Organisational Structure:

The Elders form the Kirk Session, as the principal court of the church responsible for the spiritual and temporal business, through which all decisions are taken. Four key Teams underpin the work of the Kirk Session - Finance and Fund raising, Worship, Mission and Stewardship, Pastoral Care. Each Team works to approved delegated powers as directed by the Kirk Session and is reviewed from time to time.

Each Team has the authority to co-opt church members with particular skills and interests particularly on matters of Worship, Finance, Fabric, Stewardship, Safeguarding, Publicity, Youth Work, Fellowship and Fundraising.

The Session employs three members of staff, namely an organist and two cleaners.

• Objectives and Activities:

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other churches and various ecumenical bodies in Scotland and beyond.

The principal work and objectives of the church lie in pastoral care, evangelism and Christian Education. The vision of the Church of Scotland is to be a church which seeks to inspire the people of Scotland and beyond with the Good News of Jesus Christ through enthusiastic worshipping,

Everyone is welcome to worship with us and to participate in all church activities. As a Reformed Presbyterian Church the basis of our faith is the Word of God as contained in the Bible. We believe in one God – the Father, the Son and the Holy Spirit. Our aim is to follow the teaching and example of Jesus Christ through whose life, death and resurrection we come to know, love and worship God. We seek to do this through love and practical care for each other and those we encounter in our daily lives. We observe the two sacraments of Baptism and Holy Communion. We baptise believing adults and the children of Christian families. Christians of any denomination are welcomed to Holy Communion. Channelkirk and Lauder Church supports the following groups and activities as part of, or in support of, the work of the church: - Worship and Special Services, Praise Band, Mums4Mums, Bright Ideas, Lauder Art Group, the Guild, (since Dec 2024 closed), Social Events, the Parish Treat, the Doughty Bequest and Public Engagement including community events, our Website and Newsletters.

Throughout the year, members have donated used postage stamps which are sold to the World Mission Stamp Appeal to support the 30 boys aged about 12 years, who are looked after in the Mount Olivet Boys’ Home in Jamaica. Reading glasses have also been donated for recycling.

Praise Band

Members have provided the music at occasional services at both Channelkirk and Lauder. The band is open to all who play any sort of musical instrument and it is encouraging to see some of our younger people take part confidently, and to continue to want to do so when returning from University.

Special occasions including Doors Open Days, Lauder Common Riding and Christmas events such as the Carol and a pint continue to involve members of the church in the community.

Art Group

We meet in Church Centre, Lauder every Thursday morning, from 9.30-12noon. New members are

always welcome no matter if you are a beginner or a professional artist. Members can work individually on topics and materials of their choice which they feel more comfortable with. On occasion we have workshops where members share different ideas, and in April we have our annual local Exhibition with the Bright Ideas Group to show off the work we have achieved during the year.

Mums 4 Mums Group

The group is a friendly place for mummies (or other carers) and babies under the age of 1 to meet for a cuppa and a chat every Wednesday between 10 and 12 noon. We have lots of toys for the babies to play with. Some weeks we get the paints out and make cards – even for Mother’s day! It is always very relaxed and informal and we welcome new members.

Bright Ideas

Bright Ideas have had another busy year knitting hats, toys, blankets etc and selling these at the Macmillan coffee mornings and the Borders General Hospital and Marie Curie shop.

Walk with St. Cuthbert the Shepherd

This year, with the Way-marked route finalised and registered with Scottish Borders Council, the group completed a celebratory walk, leaving the route permanently available to all to enjoy for years to come.

Channelkirk & Lauder Church Guild

The Guild group leadership could no longer continue their role and without able people to take over, the Guild made a difficult decision to close in late 2024.

Appreciation:

Sincere appreciation is expressed to all who have contributed to the wider work of the church, in particular to our Treasurer, the Worship, Pastoral, Mission and Stewardship teams; Sunday Club leaders, members of the Guild and the Choir; our Caretakers and Organist. Many others have worked without mention throughout the year, and many have undertaken a set, short-term task with grace and endeavour. Thank you to you all.

Appreciation

Sincere appreciation is expressed to all who have contributed to the wider work of the church, in particular to our Treasurer, the Worship, Pastoral, Mission and Stewardship teams; members of the Guild and our Cleaners and Organist; Bright Ideas. Many others have worked without mention throughout the year and many have undertaken a set, short-term task with grace and endeavour. Thank you to you all.

Our Ministry leadership

July 2024 saw the end of the time that our Interim Minister, , had led our congregation after Session had worked with the Transition steering group and Place for Hope. We had been blessed for two years, and she had a grand sending-off summer party with a large leaving present in gratitude for all the hard work and effort she had spent since 2022. Presbytery appointed a locum Minister, , to continue that work while a Nominating Committee was put together, the Church having been given leave to look for a 0.5 whole-time-equivalent Minister.

Statement of Trustees ’ Responsibilities

Members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. Elders, as Trustees, are responsible for keeping proper accounting records which, on request, must reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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.

: Session Clerk and : Treasurer.

Independent Examiner’s Report to the Trustees of Channelkirk and Lauder Church

I report on the accounts of the charity for the year ended 31 December 2024 which are set out hereafter with explanations (Appendix 1 refers to funds held on behalf of the congregation by the Church of Scotland General Trustees and Appendix 2 refers to the Budget for2020)

Respective Responsibilities of Trustees and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charity and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration 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 all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent 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 accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

• to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

September 2025

Financial Review

Receipts & Payments

Income from donations decreased by 8% in 2024. There was no fundraising. Expenditure on charitable activities decreased by 24%. Giving to Grow contributions decreased by 22%. Minister’s costs including travel were static. The constant expenditure continues to be the staffing costs. The net position is down slightly but we have not drawn down any monies from our revenue account in 2024.

Funds

There had been a significant downturn in stock market performance during 2022 as we had been warned by the 121 Commissioners but this slowed in 2023 and continues to have effect in 2024. The Doughty Fund and the Designated Fabric Fund , set up for small-scale capital projects, increased slightly in market value. The General Income Fund reduced. However the Combined General and Tosh Growth fund significantly increased (9%).

Reserves Policy

The Board reviews its reserves policy each year. Reserves are needed to allow the work and witness of the Church to be maintained in a planned way and to enable long-term commitments to be met, whilst recognising that the principle source of income, the offerings of members, cannot be guaranteed and may fluctuate from year to year. The current policy is that reserves should be sufficient to cover foreseeable capital expenditure and six months’ ordinary expenditure.

At the year end the church held unrestricted cash funds of nearly £5000 (2023: £10,000) which, together with investments in Church of Scotland Investment Trusts of £8,000 makes over £13,000, representing 42% of six months expenditure, but this is not including restricted funds which can be drawn on as long as the restriction criteria are met and money in the revenue account (£28,000). This has interest from the consolidated fund added as well as money from renting of the manse, which offset the rent for the cottage for the interim minister.

Statement of Trustees’ Responsibilities

Members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. Elders, as Trustees, are responsible for keeping proper accounting records which, on request, must reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. 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.

: Session Clerk and : Treasurer.

RECEIPTSAND PAYMENTS ACCOUNTYEAR ENDED 31 DECEMBER 2024 Unrestricted 2024 Restricted 2024 Endowment 2024 Total 2024 Total 2023 Reeel ts Donation5 50.050 50.050 54.344 Activtties for Generating Funds 2.441 Bank & Dep051t interest 677 47 728 503 Investment incomeldividends 3,916 6,906 5,802 54.643 47 2.994 57,684 63,090 WeddinBS & Funerals 450 450 Rental of premises 150 Sale of a55ets Insurance aaim Receipts from General Trustee5 17.401 Legacy Totol Recei 55.093 47 2.994 58.134 81,541 ments Costs of gener•tingfunds 1631 1631 219 Charltable activities IfA).6311 11201 12.(K)21 162.7531 82.165 Other payments 141.635 Total Pa ments 160,6941 11201 12.IK)21 162,8161 224,019 Excess of Recelpts over PAyments lorthe yeor 1142,47 15.6011 1731 992 14.6821

STATEMENT OF BALANCES AS AT31 DECEMBER 2024 Unrestrlrt Restricted Endowment Fund5 Funds Total 2024 Total 2023 Funds Bank & De o$lt Balances Bank & deposit balances brought fotwaid 10,762 24,956 3,034 38,752 181,230 Movement In year: Excess of Receipts over Payments for the year (S,￿1} 1731 992 (4,682) 1142,4781 Bank & deposit bals clfwd 5.161 24.883 4.026 34.070 38.752 Investment$ at market V81ue Costs 196,223 17.597+138,1É14+46.994+3. 8.240 159.306 55.112 222.658 208.588 These accounts were approved by the KI￿ Session on (signed) Session Clerk {5igned) Treasurer For and on behalf of the KI￿ Session

Notes to the Accounts l. Trustee Remuneration and Related party Transartions None 2. Movement of Funds Outgoing Resource At31 Dec 2024 Atljan 2024 Incomln8 Resources Transfe Galnsl Losses Endowmentfund5 The Doughty Bequest 56.740 2994 12(X121 498 58,230 Resirlcted funds T05h bequesi 153,837 13,498 167.33 Organ Fund 1.481 47 11201 1.408 Upkeep Tombstones 155.566 47 11201 13.498 168,99 Unrestrlcted funds General Fund 6.772 53,690 159,6341 1,028 Desi8nated Fabtic Fund 11.878 305 50 12.233 Designated Flower Fund Guild 2.513 735 110601 12(KJl 23 2.011 Parish Support Fund 1,703 1,703 Ministers Fund 12.164 363 12.527 35,030 55.093 160, 6941 73 29,502

Totol funds 247,335 58.134 162.8161 14,070 256,72 2.Movement of Funds Icontinuedl Purpose of the Endowment Fund: The Doughty Bequest is inveed in the names of the Minister and the se55￿n clerk for the benefit of the young of the Par￿h. Nèt annual Income Is Us￿1 to provkle funds for the Parfsh Annual Chrfsts Treat, SuThJay Club Resources, Channdkirf¢ and Lauder Primary Schools Residentr"al Excursions and presentatr.ons High School tie for P7 PU￿ls, homework bags, stationery packs and water botdes for Primary I pupils at both Primary Schoo￿. In addthn small grants are award￿ where pJs9￿e on applicJt)n tt> the Elders tsf Channelk(th and Laudw Church, the Doughty Trusteès. Purpose of Restricted Fund5: The Organ Fund is used to maintain the organ and to support the development of musc in our worship. A small fund Is aVaIlab￿ for thè upkeep of tombstones. The Tosh fund is a legacy fund. Purpose of specific Unrestricted funds The wrpose of the Mlnlsterfs Fund Is to Improve the qualty of worthlp. The Parish SupFurt Fund was creat&J in 2014 in suppx)rt of the more vulnerable in the parish.

1. Analysls of Donatlons Unrestricted Funds 2024 Restricted Endowment Funds Fund5 2024 2024 Total 2024 Totol 2023 WFO Scheme Inon-Gift Aid) 3,364 3,364 3.335 Gift Aid 30,514 30,514 30.603 Tax recovered on Gift Aid Donations 8,662 8,662 13,055 Ordinary Offerin8s (Open Platel 5.547 5.547 5.217 Other Offerin8s, Donations, etc. 1,370 1,370 1,045 Guild 593 593 1,089 Total Receipts 50,050 50,050 53, 344 4.Analysis of Payments Unrestrirted Restrirted Funds Fund$ 2024 2024 Endo￿nent Funds 2024 Total 2024 Total 2023 Costs of generating funds Donation Envelopes 219 Ch8rtt8ble Actlvltles Givin8 to Grow 23.846 23,846 30.533 Manse refurbishment

Presbytery Dues 1,050 1,050 629 Minister's expenses lincl Council tax) 10.652 10.652 10.739 Other staffin8 costs 11,051 11,051 9,821 Fabric repairs & maintenance 562 562 7,113 Insuiance claim 5,460 Other buildings costs 9.851 9.851 Organ & Music 120 120 Other expenses +guild 2.359+1260 11.822 60,631 120 82,165 Other payments Purchase of assets 141.488 Purchase of investments Printin8 147 60,694 120 224.019 Total Payments 5. Ministerf5 Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers. stipends and employer's contribuiions. Stipends are paid in accordance with ihe na1ional stipend scale which is ielated to year5 of service. Miniwnuwn stipend £31.642' tnaximum stipend in 5 and subsequent year5 of service £38.884. We aspire to meet our costs in full but our present contribution to the National Stipend Fund does not cover the costs of a minister and we pay 78%. We had an interim ministry until July and then commenced a locum ministry.

1. Collectlons for Thlrd Partles 2023 2024 Macular De8eneration 1,248 Lauder Larder 235 364 Poppy Scotland 254 291 Lebanon Appeal 196 Life and Work 252 210 Christian Aid 316 921 Shelter 812 (Walk with St Cuthbert 1,645 1,5521 4.042

Appèndlx I FUNDS HELD ON BEHALF OFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES. Capltal Fund 2024 2023 Income Expenditure Excess Income I (Expendrturel Fund BDlonce at 1st January at C05t 61.233 59.498 Credlt B¥l¥n¢es held at 31 De¢ember at Cost 61, 233 61.233 Market Value of Balances at 31 December 89,635 85,398 Revenue Fund Income Manse rent 9,220 8,790 Dividends on Capitalllncome Fund 2,187 2,732 Interest on Revenue/Deposit Fund 1.042+1.0 76 932 13.525 12.455 Expenditure Imanse, agent. admin) 4,821 17,401+4 Excess Income I (Expendtturel 8,704 15,4261 Fund 88lanc8 at 1st January 19. 779 25.206 Fund B&lan¢e at 31st December 28.483 19.779

Annual Report foryearending 31 December 2024 Independent Examlnerfs Report to the Trustees of Channelklrk and Lauder Churth I rewrt on the ac£ounts of the charly for the ￿ar ended 31 D￿ltr￿ 2024 whldi are set out hewfter wlth explanation5 (Appendix I refers to fvnds held rn behalf of thè COrywatk￿ by the Church of ScotlaThY (￿neral Tru5ttts and ApFendlx 2 refers to Budget for 2020) Respectlve Responslbllltles of Trust￿$ and Examlner The charity's trustees a￿ ￿sponSible for the preparet1￿ of the accounts In accordan￿ wlth the temis of the Charty and TtU5tee Investment (Scotland) Aci 21x15 a￿1 the ChariUe5 Accounts (Scoyand) Regulations 20C6. The tharfty tnjstees CCnShYer that tre audit requireThEnt of Regulation 10(1) (d) of the Accounts Regutations does not apply. It Is my re5Wn5ibility to examine the as under sectlon 44{1){c) of the Act and to stste whether partioJl¥ Ma￿ts have (ome ￿ my at[entI￿. Ba$ls of Independent Examlner's Statement My examlnaiion Is carned out In accordance wllh Regulatjon 11 of the Charltles Accounts (Scotlandl Regulatlons 2CQ6. An exomination includes a review of the ?￿lUntIr￿￿ records kert ty the charlty and a comparlson of the accounts presented wlth th¢)se records. It also I￿1￿leS con5iderion of unusuol items or disck)sures In the accounts and sed(s explanattons from the trustett cOn￿mIng s￿h matters. The prcolu￿ undertèken do not provide all the evidence that Y4ould be reouir8J in an au¢Jlt, and Consequent￿ I do not express an audit opinion on the vlew glven by the accounts. Independent examlneV$ statement In the course of my examinaticfi. no matter has come to rny attentlon ￿1¢h glves me reasonab￿ cause to belleve that In any meiial ￿p￿t the requiremwts: to keep ￿cOUntIr￿ records In ￿Ordan￿ with Section 44(1)(a) of the 2005 Act and Regulatlon 4 of thÈ 2006 Accounts RegLtlaUons, and to yepare ￿COUnts which acc(Yd wlth the atcounling records and compty wlth Regulation 9 of the 2(￿6 Accounts Regulathjns have not L*en met, or to which, ID my op1n1(￿, attentlon should be drdwn in order lo enable a proper understandliwJ of the accounts to be reach&J.