The Church of Seotlind Kelso Old & S rouston Pari5b Church of Scotland rt Ind Fln8nelal St*teme for the ear ended 31st Deeember 2024 Congregation No: 060363 Charlty No: SC OIOOQ9
The Churcb of Scotland Kelso Old & S rouston Pari5kn Chur¢h Refe ormation Charity Nw: K¢180 Old & Sprow¢on Parish Church of S¢odal Charity R¢gistration Nun&¢r: SC010009 Cowcgatioo R¢ferencc N(p' rksn1fi1 Coiua¥l Ad(1[. Trustees Current mcmbers of the Kirk Session are as folloHs'. Intenm MiyJeNoilLocum bession Clerk Cjift Aid ConveDer abn"c Convener Independent Examiner: Ac8dethy H(w8e Shgjden Park RDad Kelso TD5 7AL B&tskeri Bank of Scodafyl Kelw Branch 819 TIK Squarc K¢]xJ TD5 7HQ Thc lioyal Bauk ofscodand Kel Branch 6 Tl* Squ Ke]KJ ID5 7HIi
The Church of Scotland K¢150 Old & S rou5ton Prdrish Trustees, Rt for the ear ended 31 Deeember 2024 The Tnjstees present their amiual report and the accounts for the year endol 31 si Decankr 2024. The trusiees who served during the year and up to the date of this teport ate set out on the Reference and AdEninisrative Infomatson page. Siruclurfy Governinfe Dd Managemeni Governlng Document The Parish of Kclso Old & Sprouston is adminered in xcordance WAth nns of the t)¢ed of Constiwtion dated 18th March 1975 and is in Presbytery of IXrth1 Borders Re¢Thltment #nd Appointment of True Mernbffs of the Kirk Session are the charity trusiees. The Kirk knioD Q)emb¢rs w¢ tFt eldtrs of the Church and are chosen from those members of the church are coThsidered 10 have the 4wrwiate gifLq 8Th1 &ilLs. The Minister, who 1$ B member of the Kirlt 8esqion, is ekcd by the effigregation and inducted by PTesbytery. If no Mioisl¢Y is in cjfftt, Pre$bwery aM)ottits an Inrim Moderdtor to serve U11 such time &$ a Minister is appointed. Or%intsadonal Structure Ihc Kirk Session meets at least four Limes a )rar and is ¢haw¢d by the millis or the Interim Moderdttr. The Kirk Session is respoJLsible for spirimal aff8iYs 1th]n the ¢hurch. 0¢0al id-hoc Session meets'ngs are c&lled to discuss urgent matters. VaTiOUS Ststytory ieajns meet 5eparakly and report back to the Swion. Thes¢ ar¢ Finance atld Fabri¢. Ev¢nLs. Worthip. Pastoral Care and Prayer. A Stated Annual Mtttll)8 is lyld befote the end of June to present the ac¢ounts. ¢tr. ¢0 the congttgatico. Tlrse are alre•Ay ratsfi by the Kjrk SessLOIL Objeetlves And A¢tlvftl The Church of Scotla is Trinitarian in dc¢trine, R¢fomKd iti tiaditioll and Prteritin poliGy. 1¢ ¢xiJts to glorify God atid tv work fvr the advani¢in¢nt ofchri515 Kin¥dom ihiou&huui the wurld. A5 a n#tiunul Churrh, Il jrknUwl¢d¢s a dislitive call and du¢y 10 brin8 (he ordironces of reli8ion to the people in ev¢ry pan.sh of Scodat¥J through ¢errir ministy. It CO¥operaies with other Churehes in various ecwwi¢al bcdies in S¢otland and beyond Kcl80 Old and sprou8n Parish lies within th¢ Prc5bylcry of IArthian and Borders. previous years 1 Sutthys thrrr w&5 a mvmin8 serviL¢ 'iI S 111 Li%lIFlI Iq-,n 11111 dTid at K¥lyo Old (I1.003m). We are fornmaie have Presbytrry ordained Reader 'ithin th¢ or8an1sau0 aDd She occa&onally tskes a mornll Service. Holy Communion vds celebrated ID the mOrnittB four tim&% the year at Kel Old and Sprou5ton churches. We held a Maundy Superwith Communion In Kel80 Old. Praise for moming wotship is led frorn or8an. Coffee is available afterthe momiD8 seTvi¢e to encourage fellowsh. A gift day takes place anwally this yesr iti May, m¢zhb¢T chqMrngr4J to mllke special &)Dotions over 8nd above their ordinary offerin8S, to fxiltate the WDrk of the Churclk
Th¢ Church of Scotland Kelso Old & S rouston Pxrisb Trustees, Re for the e•r ende continued eemher 21b24 Kdso Old and Sprouston Parish chUb are part of Kelso C1wrcb¢s Togdh¢r. year ld Service ftir tbe Week of Praycr for C]Jnstian Unity. Kc150 Fot%1 Bank was aYdilabl¢ year in 2024 people were in nccd of help. fkL¢ Kelso Civic Week s¢rvice and Kirkm, (Y the Kelso taddie trrt)k place in Kdso Old Pattish ID 2024, aficrnvull Svngs of Pyai5e was held in Ke]s) Old Parish (l1]Y it thkes pla¢¢ in Kelso Squart) in September be¢ase of IILLleJn¢nt wtathei and was attended b} people from all the churches in Ke]so We had pw)il$ froln K¢lso Broomlands alld Sprouswn sclJ)015 thurch for Easter seNices in MarcFL We take pan ID worship wlth the olthr eratIo in care hDJll&5 Jn Kelso as part of Kejso Churches Together. We Cover ai le1 one l)me every rn£11L Aehlevements And PerformDce During the y¢ar the Kirk sl0n Sunday worship Contimj again in knih chllrd dunttg the rnOn of July and August. Some fijnded social media advertising was again used io Jo¢re*se the soci41 thedia profile of th¢ ¢ongre8auon. The Sacrament of Holy Baptism w&$ celebrated 0¢ in the year. The folloTring events were held duri 2024.. 23rd Janw .' KCT week of prayer for Christain Lnity 27th March.. 5ih Apnl.. Brooml8nds & Sproukton S¢knoLs FArytrr SeThi¢¢s DAffodil Coffee Mornin8 Igthmgy Rtrady St¢wJy 60,8 CoDc¢n 27th Jun•. Aftcrnoon commu0 6th July.. S¢rnwberry Trd 25th October. Qui£ nib7hi I Ith NDvrmber.' Remembrance ServKe at BrM[aJ9 Schcx)I 151 Dccembcr .' RNLI concert 8th Decernber.. Abbey Lonsort 19th DecunEtr'. Brtsomland5 Sprouston Schools Christs Strwces In May 2023 th throughoul 2024 ow Imlm MinTsier and ltherim Mderator. She kn been with us During thc ycar the nrdinanceE of the Chn'stiati religiott were providcd to all r¢qu¢str& itLcludin¥ the conduci of I baptl8ms and g thnerdls. At the erd of the )w Kelso Old and Spr¢xsion Church had thRe hundr•J and sixty four rnernbers.
Tbe Chureb of Scotland Kelso Old & S rouston Parish TruJteeJ' Annual Re for the ear ended 31 December 2024 Flllgncial Review lll¢om¢ frotn Donations which include offtrings, covawits and d0wts¢x including Bift day. anM)unted £41.161 cojnpared with £47,211 in 2023. ITtcome fiY>m fimdrwiog Chantsble actsvities was £5.990 compar¢d w £12254 i 2023. Ordinary Expenditure for the year iotsll¢d £56,786 1¢h i decrease on the previous yetr (2023 . £65231). A new sound system w&$ itistslled dunng the year and is included within this expendi0. As a result th¢re 1$ 2 swplus of £1.005 this year (2023 £5355 $ph.) ReJ¢rvei Poitcy The "frusiees. reserve policy is to mainthin resaves m¢¢t fvture expenditure at a leiel which approximatrs to 3-6 months of general eKpendJ'ttue which would be betsvttn approXinleY £14.197 and £28.393 in¢luding dc5ignafrd fund3. Tothi unrestricted funds at the end of 2024 MtT¢ £83.223 compared with £82.029 in 2023. These fimd balances are ¢on8idered to be at a satisfaciory level at this lime. Rlsk MaDg%¢ment The Fahric and Firnnee C.nmmrttee b88 the nJr rixks ith t¥thTch the Chureh is exw>8ed, particular those relAted In the operntior& and finances of the Church and are sati$fied th415)stsms are in place to mitigate OUT exposure ¢0 the mgjor risks. The Church irLsuranct cover through th¢ chUh of scotlnd InsuCe Compw> Ltd. ag•tnst rwe of r&sks appropriate to the tiVitieS of a Chyr¢lL Th¢ lov¢1 of ¢over. wbich ia ¢onsidor¢d )d¢quarA ig r¢viewed on an annual basis. Statement of Trnitees, Respon•ibiJitleJ The mcmb¢rs of the Kirk Sr&sion rnust picpare slatetnew whi¥h giv¢ suifi¥i¢n( de11 an appre¢ia(ion of tljc )s#ti1)S uf th¢ Chutih duriTr8 the fu]ancial ycar. of th KiTk SessioThlQ)n8regational Board r¢spiFnsibl¢ for keeping proper accountsng records whicty on wc5[ musi refiea the financial position of the Church at thai iinx. Thi5 must be done to etmire that the f]nan¢ial stst¢m¢nts comply with the Chan'tses "fnL8tee Investni (Scollandl Aci 20U5, the Lknantses AccouDts {ScoUaThl) Kegulatioos 2(M)6 Is amended, Regulats'ons Am]t Lon8r¢gaiional Finan¢e approved by the Genernl A&8embly of th¢ Church of Swdand in 2007. They are oiso r¢sponsibl¢ for safeguarding t &ts of the Church and for tskjng reasonable steps for the prevention and dete¢tion of fraud and other iTregularitia8. Appmved hy the TrLLqtets and igned on their beh81f. Date L<J L
Yhe Church of Scotland Kelso Old & S rouston Pariskn Inde endent EMminer'$ Re rt to the Trustees of Kelso Old & S roustOD I report on the accounts Of chan"tyfor the year ended 31st Dectnkn21ll4 which Ore set out OD the folloMiD8 P88¢S. Respectlve rel)$1b1llts of trus¢ees aDd eunlner The charit8 trn%tees are rLsp)TLqihle for the preparation of the rt0nts in a¢¢ordance with the ternjs of ChaTiti¢6 aThl Tstee Jnvestment {Scotland) A¢1 2005 4nd the Chariiits AccoulltB IS¢otlgttdl Regulatio 2006 as amended. The ¢lwi"ty twstees Colder that the audit ieqiiirenient of Re£u]ation IIXII (d) of th¢ A¢Cots ReRuiats'ons does not apply. It iy my responsibility to exami the atKts as Tequjred undu se¢tioti 4411) (¢) of the A¢1 state whether r4rticu]ar nllrs hav¢ ¢om¢ io my allentio B$ts of independent 0mIn•r $ it•t¢th•nt An cxamination 13 ¢arried iti a¢xoth¢ with R¢8ulauon I l of the Charities ACGOUts (SCOnd) K¢su10n5 20fj amend¢d. Ath eAaminthtioD iDcludes a r¢vi¢w of ¢h¢ %c(Xmlin¥ rtcords. kepi by the a comwison of the a¢¢owiL% prsented with tho)r rK(Kd% It also Includes cOlde10n of ally unusual items OT diloSUre in the accounts. and seeks explanations from the Trnsiees concerniTLg any sh m&i¢ts. The wcthlures undertaken do not prowde all the evldence that wouLd Ix u¢1 m an auth¢ a1 conswily I do Moi express wth't opinion on the v]ew given by ¢ accounts. Ind¢pendent examlner's stateme•1 In the course of my examllmtio no matter has ¢ome to my attrftD which gives me reasonabl¢ ciuse io believe thai in any DterIal rwe¢i the requit¢nts'. to ke¢p a¢¢ounting records in iccordance with Section 44 11)(a) of the 2005 Act aThl Kesul81ion 4 of tl 2006 A¢¢ounts Regulations. and to prepare accounts wkn'ch accord with the oUnn¥ records and ¢omply Re8u]8tt. 9 of the 21N)6 Accounts Regulaiions have not txen met, or drdvrn in order to enabk a pmp¢r wthrs*nditig of accounts to be epen ent nnie Welch LLP ademy House Shedden Park Road Kel$0 TD5 7AL .xaminer Datc..
Th¢ Church of S¢otland Kelso Old & S roustoD Parish Reeei tsandPa ents Account for the ear ended 31 December 2024 Unrestricted Unrestrieted G¢ner41 Desigllated Fwids Funds 2024 2024 Restrlcted Funds 2024 Total 2024 Total 2023 ote ¢¢el DonatiotLS A¢¢iviiies for Generaiing FuTrJs tncome from Charitsble Activities Invutment income '. Interest received 41,160 5,648 342 868 41.161 5.648 342 1.179 47.211 10.712 1.542 777 . Reeeipts frorn G¢n¢ral TnLSte¢s - re rent of maNqe Total Recel ts 9.961 9,961 10,344 48,018 9,962 58.291 70,586 ments CosL% of 8eneratin8 fiu Charitable activities 175 64.186 870 45,704 1.020 9,456 55.660 1.020 tal Pa ments 47.330 9.456 500 57,286 65,231 Ex¢¢v of Re¢elpt$ over Payments for the year b¢for¢ tram•fer8 688 506 (189) 1.005 5.355 Tranifern Excus of Recelpts over Payjnentj for the y¢*r (189) 1,005 5J55
The Chr(b of Scolland Kelso Old & S rouston Parish Statement of B#l4nces at31 ber 2n U•restr£<ttd UDrt51rict1 Gtneral Daled Restricted Fund$ Fund$ FuDds 2024 2024 2024 Totsl 2024 Total 21123 Bank & De o¥li Balances Bank and d¢posit balances brought fonwd 80,843 1,186 6593 88.622 83.267 Movement In yer. Excess of Receipts over Plents for the year 688 506 (IR9) 1,005 SJ55 Bank and deposit IMlance5 ¢aTTied fonvard 81.531 1.692 89.627 88,622 ren Debtar. 2fy) 200 140 ablll Spccial CvlleLtivns ¢0 be pald oyer Crcdilvrs and a¢¢ruals 391 6,801 7,192 391 6,801 7,192 391 4.795 5.186 The Accounts were approved by th¢ Trustees on ....25th February2025. and signeAJ on their irhilf by.. I Sessioll awk)
Th¢ Cburcb of Scotland Kelso Old & S rouston Parish Notes to tbe Accounts for the eAr ended 31 D l. Accountlng Polieles The Accounts should be read in ¢onjunctiott 4ith thc Ants Rcpon of thc TnL%¢¢5. The pincipal acciyjnting pdicjes ar¢ as follows.. Accountlng Convention The Accounts are prepared in xcordance with & ten of the Chariti¢s and Tnlee Investm?t {S¢oil8ndl Act 2005 gnd the Cl)arities A¢Gounts {ScotlaTxI) Regulations 21y)6. as amended. Incomt artd ExpeDditUTe liiLum¢ und Expendiwre are a¢¢0{?1 for OD a ch b&qis. Capltal Expendlture All r¢pairn and mamlawKe are chad to tbe Fabri¢ atsj any items of a capital are writt¢n off to rev¢nue. 2. Trustee RemuDerAtlon and Relai¢d Prty Trnsi¢tions r)unne the vear 2 tnisttts re£eiv¢d remunetation from the Church (2023 -2). 2024 2023 Cleaner Pulpit Supply fi24 300 924 596 990 1586 thjring the ye4r S twstees (2023- 7 trustees) w¢ived reLMbw8¢th of ¢xp¢Dsc4 totalluJ8 £416 (2023- £1,358). Itt 4ddition no trtte or a person r¢l8tcd lo a Irusicc had an the charity during the y¢or oth¢r th1. in rcspcct of ¢l¢anin8 %ryice8. ' ¥Lin¢Taci or Wattion eniered into by 'w re1td £2,496 (2023 - £2,382) 3. Donatlon• U#restri¢¢¢d Fund5 1024 Deniled Funds 2024 Restrlewl Funds 21124 rolal 21124 Totsl Z023 Freewill offerings Deed.8 (rf Covenant and Grft Aid Tax recov¢red Gift day Other doI10n5 Grants 8213 10,137 6,905 5,760 10,145 8.214 10.137 6.905 5,760 10.145 9,352 12.363 6,865 7.670 I n,961 41.160 41,161 47211
The Church of S¢otland Kelso Old & S roustott Parish Notes to the Aceounts contlnued for the ear ended 31 December 2024 4. A¢tlvlties for genertiDg fuDds Unrestricted FuDds 2024 Destgnated Funds 2024 Restricied FuDds 2024 Total 2(124 Total 2023 Regular fillthising events Special Collections Hire of chur¢h Glebe rent i1)D)e lJ68 lJ68 3,921 391 5,950 450 3,780 5¢M) 3.780 500 5.648 5.648 10,712 5. Illcome from eharltable a¢tivltSes uttr¢ted FuDd¥ 2024 Dttfiguted Fukn 2024 Re%trl¢¢ Fund• 2024 Tot1 2024 Total 2023 Weddings and fiuThl$ Life and work Other 300 42 1.500 42 42 342 342 1,542 O. AuAlysl8 of Paytnekntl UDregtrleted Funds 2024 Deslgnated Funds 2024 Rutricted Funds 2024 Total 2024 Toial 2023 CoBts of 8ener*tla8 funds Offering envelopes Glebe rent 81 525 606 81 523 606 175 175 Charltable gttlvitle$ Ministries & Mis4ion 411ocalioD Presbytery dues Pulpit supply 15.024 969 31KI 11216 15,024 969 300 11216 17,307 563 1.8(x) 9,777 150 2,978 2,650 8,937 5.000 cum Minister's travel expenses Other 8tsffing costs Organists Fabric repairs & maintenance N¢w Organ Council Tax Heat and light Insurance Print8. stationery and posthge Organ & music ¢osts Life and work Hire of premise5 Donati(Trns Sundries Benchcs Pensioner3 3,120 2.680 3,120 2.680 9.456 9,456 6.120 5,175 67 352 42 120 6,120 5.175 67 352 42 120 600 419 3,363 4,999 451 334 42 120 1.425 1.879 1,961 450 64,186 5(KJ 419 45,704 9.456 500 55.660 Governance tosts Independent ¢xaminer's fees 1,020 1.020 870
The Cbureh of Scotland Ke150 Old & S rouston Paris Not¢$ to th¢ Accounts continued ror th¢ Cai ellded 31 DeceJDber 2024 7. Minister's Stipend All Church of ScotlaAd ¢oDgJrgalion5 Contribute to the National Styd Fund which bears the costs of all ministers, stipends alld emplOS eontributsons for DatM)nai Ittsur. palsion and b)u5ing and ]oaD fun(L Ministers, stipends paid in accordance Trith thc nation stipend scale. which is r¢141ed v¢aTS of sm'ice. For the year uThJer review the minimum Stipe was £31.642 and the m&ximum siipend (in th¢ 5th gthsequeni years ofseryicz) £3R.8R4. Movements ID Fundi AtlJn 2024 At 31 Dee 2024 Rttelpts PayntI TraDsf¢ra Unrestrl¢t¢d fun Gcneral Fund 80.843 48.018 (47,330) 81,331 80,843 48,018 (17.330) 81.531 D¢slgnated fund$ Trabnc Trund 1.186 9,962 (9.456) 1,692 1.186 9,962 19,456> 1,692 Rettrf¢ted funds Charity Fund 6.593 500 6.404 6.593 500.00 6.404 Totsl fund• 5R.291 (57,2861 8Q,627 Fabric Fund.. Tkn trw4t¢¢s hove xt asxle foT th¢ m&intel of the Ch prom. (Trse5 of Restrict Charity Fund.. Thls llmd is used to provide belp io pA)pk ID nee4t 9. special Collectiong for Tbird Prtlos In addition to the income recorded within the ceIpts and pawl accouni the followin8 income ¢oll#ted during the yeaT and disbursed for the benefit of oth¢r Chariti¢s: 2•24 2023 425 I,0 Uni-cf - Ilkraine 1,425