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¢oda￿l 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 admin￿ered 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 Tru*e 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 ekc*d by the effigregation and inducted by PTesbytery. If no Mioisl¢Y is in cjfftt, Pre$bwery aM)ottits an In*rim Moderdtor to serve U￿11 such time &$ 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¢￿*0￿al 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 Pr*teritin 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 disli￿tive call and du¢y 10 brin8 (he ordironces of reli8ion to the people in ev¢ry pan.sh of Scodat¥J through ¢erri￿r￿ ministy. It CO¥operaies with other Churehes in various ecwwi¢al bcdies in S¢otland and beyond Kcl80 Old and sprou8￿n 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 chU￿b 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 (l￿￿￿1]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 ￿e￿ratIo￿ in care hDJll&5 Jn Kelso as part of Kejso Churches Together. We Cover ai le￿1 one l*)me every rn£￿11L Aehlevements And Perform*Dce During the y¢ar the Kirk s￿l0n Sunday worship Contim￿j 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 commu￿0 6th July.. S¢rnwberry Trd 25th October. Qui£ nib7hi I Ith NDvrmber.' Remembrance ServKe at Br￿M[a￿J9 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 $￿ph￿.) ReJ¢rvei Poitcy The "frusiees. reserve policy is to mainthin resaves ￿ m¢¢t fvture expenditure at a leiel which approximatrs to 3-6 months of general eKpendJ'ttue which would be betsvttn approXin￿le￿Y £14.197 and £28.393 in¢luding dc5ignafrd fund3. Tothi unrestricted funds at the end of 2024 MtT¢ £83.223 compared with £82.029 in 2023. These fimd balances are ¢on8idered to be at a satisfaciory level at this lime. Rlsk MaDg%¢ment The Fahric and Firnnee C.nmmrttee b88 the n￿J￿r rixks ith t¥thTch the Chureh is exw>8ed, ￿ particular those relAted In the operntior& and finances of the Church and are sati$fied th415)stsms are in place to mitigate OUT exposure ¢0 the mgjor risks. The Church irLsuranct cover through th¢ chU￿h of scotl￿nd Insu￿Ce 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( de￿11 an appre¢ia(ion of tljc ￿￿)s#￿ti￿1)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 Invest￿ni (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 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 P*rtlos 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