Dryburgh District Churches
(Church of Scotland)
TRUSTEES REPORT
CONGREGATIONAL ACCOUNTS
(Year ended 31 December 2024)
Congregation No: 040296
Charity No: SC010210

Referenee and Administrntive Information
Charity Name:
Dryburgh District Churches (Church of Scrtland)
Charity Registration Number:
SC010210
Website:
Nww.dryburghdistrictchurches.org
Contact Addre&¥:
Alderwood
Matn Street
St. Boswells
Trustees
Minister:
Rev S W Moir
Eld¢rs:
Officials
Church Treasurer..
Session Clerks:
Independent Examincr.
Bankers:
Bank ot" Scotlan¢ Channel Street, (5alashiels EIX2 IL14
Page 2

Dryburgh District Churches {Chllreh of S¢otlaDd)
Charity Number SC010210
Trust¢es Annual Report
Year ended 31 December 2024
Governing Document:
The Church is adn]inistered in accordance with the Unitary Constitution.
Recruitment and Appointjnent of Tru5tei's:
The Kirk Session consists of the Minister,
ogdher with the elders of Ihe
congregation. Elders are chos¢n from those mem[￿rS of the congregation who are considered to
have gifts alld Skills appropriate to this ealling 2nd are ordained for life.
Organisational Strncture:
The Kirk Session Rs chaired by the Minister and is responsible for spiritual matters and for the
management and administration of the Church. In March 2021 the Linked Charge of Maxton and
Mertoun, Newtown and St.B(vswells became a Ilnited c.harge - Dryburgh District Churches.
During 2024, the Kirk Session met four times. The Kirk Session is divided into sub committees
consisting of Finance, Propety, stewardship, Fundraising and Mission and Outreach, which
meel individually and present reports to the KiTk Session for consideration and discussion.
In June, Long Service Certificates were presented to six elders who had given a total of 24 years
of Service to the Church.
Objectives and Activities:
The ChU￿h of Scotland is Trinttarian in doctrine. Refomied in tradition and Presbvterian in
polity. It exists to glorify God and to WOTk for the advancement of Christ's Kingdom Èhroughout
the world. As aNational ChuTcIL it acknowledges a distinctive call and duty to bring the
ordinances of religion lo the people in Cvery parish of Scutl<tnd through a territorial
ministry. It cooperdtes with other Churches in various ecumenical bodies in Scotland and
beyon(L
During the year we continued the pattern of one service each Sunday in our Churche& rotating
round ihe thrcc parts of our Charge - Maxton & Mertoun: Newlown or St Boswells. For those
unable to allend worship in person: Sundav moming services ate still being streamed lii'e on
Facebook. Worship on Wednesdav in the Church Hall in St Boswells continued monthly.
Weekl) Tea and Chat, afternoons in the Church Hall in St Boswells. continue to be well
attended. Our early morning Easter Sunday service in ihe ￿0￿ndS of Dryburgh Abbey look place
again in 2024.
Page 3

Messy Church Play continues twic¢ a month in the Church Hall in St Bosw'ells and is very
well supported. An additional eiient M"as held in Newtown Community" Wing during the Easter
Holida)'s. The 'Come and Sing, Community Choir continues to meet weekly in
Newtown Community Wing and is thriving with an incrca5c in atlendance. Th¢ Choir sang on
Remembrance Sunday in Newtowi) Cornmunity M'ing following the Acl of Remembrance al
the War Memorial. The Community Lunch Club continues lo meet twice a month in the
Church Hall In Si Boswells and numkErs are increasin&
During May to AugusL w¢ wcre fortunate to have sceuied funding from ihe Presb)tery of
Lothian and Borders to engage an Iiill'i-i) in ciiiltr lo carry oul two imponani pieces of ￿'Ork.
These projects were Ca￿led out bi.
candidale for ministy, who had been on
p12cement in the Charge. The first piece of ii"()rk" 11.'as a c0mmL￿lty Listening SuTrey carried out
in Newtown, initially focussing on the neH' housing dei'elopments, but ￿rydened lo incliide people
who attended cv¢nls in the Community Wing as well as members of the Church.
long
with an elder of the Charge: visiied ei.'ery home in the new d¢vcloptn¢nl and ther¥ i%ai a rang¢ of
responses. "rhe aim of the Survey being to better und¢rsLqnd the needs and desires of local
residents and how the church Could better serve the community. A report was then produced by
Gre8 for the Kirk Session.
The secoThl project was a Holidav Club, held twice w¢¢kly ovcr 4 weeks during thc summer
holidays. There M'as a range of activities each week and th¢ children. along with paTent51caTers,
were very positive in their ￿SpOnSe to the team which was led b
'ach week. As one of the
aims of thi.s project w&s to alleviate food poverty during the school holidays. each das. the club
met, lunch for everyone who came along was Éntegral to the day and of course was free.
We are very grateful to Lothian and Borders Presbytery for the grdn15' wluLh made these two
ventures possibl¢, to local businesses t.or their sponsorship and to ei'¢ryone who helped and
supported Greg in any way.
Aftcr a break Ixcause of Covid, St.Boswells Chureh again opened its doors to the public, 3 days
per week beginning in June and continuiiig until Christmas. It will ￿sUMe in April 2025.
Donations received during Easter week were donated to the 'Talking Newspapers, Charity.
Durin&y Christian Aid iveek funds were raised from the proceeds of a special Coffee Morning, th¢
sale of 'squares' for a Spring Hamper, and a 'Big Brekk"ie'. Christian Atd Donaiion envelopes
w¢r¢ also available in all the churchcs. During our Flarvest season in October: donations of
foodstuffs collected by ihe children in our local primary schools were dÉsitibulcd to IuLitl
foodbanks. Cash donations were given 10 Koyal Scottish Agricultural Benevolent Instithtion and
donations of flowers Mere distributed throughout the parish. The congregation and l(Kal
community again supwned the annual Bl)thskn'ood Shoebox Appeal as well as supporting
thc World Mission Stamp Ap￿al. Special collections during the Christmas season were
donated to Aberlour, Scotland's Children'5 Charit!.
Page 4

We are very appreciative of the support from ChuTch mernbers and the community for our
fund raising events again during 2024 as Church finances continue to be depleted. Events
in¢lud¢d Coffee Mornings, a plant sale, a Christmas Fair, regular quizzes and Strawberry Te&8.
Regular outgoings from the church finances still had to be met. R¢gu13r income from
members continues to be lower than previous years, although donations made b), members
with regular Standing Orders ihrough their bank accounts were hugely app￿CIated. The
¢ontinued use of Freewill offering envelopes was encouraged and the option for using them
was tsken up by many m¢mb¢rs, in addition to many individual 'on¢-olY donations.
s chaplain to the two local Primary Schools and regularl?. attends school
ssemblici.
During 2024,
ondwt¢d 4 baptisrn￿ 2 weddings and 13 fimerals in the Char8e.
A¢bievements and Performance:
The Kirk Session h&$ continued lo meet its respK)nsibilities for the mainten2nce of
congregational properties- Maxton Kirk, Mertoun Kirk, Newtown Church, St Boswells
Church, the Church Hall in St Boswells and the Manse.
Stewardship:
The Trustees are pl￿Sed to acknowledge the large number of individuals upon whom the on-
going life of the congregation depends and who generously give their time and ability in a
variety of ways.
Financial Review:
Expenditure during the year totalled £63.083 (2023 - £71,197). These figures include ifrms paid
for from accounts held on behalf of Dryburgh District Churches by the General Trustees of the
Church of Scotland. Major items included the Giving to Grow All(￿ation of £22.436 (2023 -
£24.138); Fabri¢ Repair & MaInten￿e of £4.434 (£9,208) Heating & Lighting of £4.990
(£5,032) and Insurance of £6,876 (£6,620).
Total income for the year amountd to £58.301 (2023 - £71.150) Again, thes¢ figU￿S include
income from 2¢counts held on behalf of Dryburgh District Churches by the General Trustees of
the Church of Scotland. Major areas of income included Gift Aid (with tax rebates) amounting
to £27,215 (2023 - £27,438), Fr￿WIll & Opcn Plate OtTerings of £3,165 (£3,853)" Donations,
etc of £2,448 {£3,205) and Rental for Use of Premises of £2,755 (£2,880).
Page 5

Some funds are held and administered by the Trustees of the Church of Scotland. At 31
December 2024 thege inLluded i'arious funds in the Church of Scotland Ini:estors Trust Cyrowth
Fund valued at £66,167. and i'￿]0US funds held itt the Church of Scotland Investors Trusi Income
Fund. valued at £35.093. These funds includ¢ a Legacy Fund: valued at £9,812. The llToiking
Fund: hcld locally, also includes an aniounc of £4,285 us Lrgav). Funds. Capital and Rcvcnuc
Accounts (as shown in the Appendix 10 this report) relating to Fabric Expenditure are also held
b5, the Church of Scotland General Ttustees - the relevant figures are included in the General
Trustees, aceounls.
Re5en'es Policy:
The Kirk Session rei'ieii.) lis resen'es from time to lim¢: its curreni policy is Ihat general
Tevenu¢ r¢saves should be sufficient to provide for at least six months ordinary expenditure plus
any foreseeabl¢ cDrnmitments. This is to ensure that sufficient funds ale aNailable to continue the
work of the Church ift the ei'ent of a sudden rediiction in ineome. As indicated above, such
reserves comprise (eNclud?ng restricted funds) funds held on behalf of the Congregation b}, the
Churcli of Scoiland Ini esiors TNSE, currentl> valu¢d at £15,147. Reserve5 ar¢ also held in
respect of fabric mailers bli ihe Church of Scoiland Qeneral Trustees Consequently Reserves are
considered adequaie but it should be bome in mind that ii'ithdrawals from these reserves are nom,
al least £1 0.000 a l'ear at a lime of rapidly rising prices.
Statement of Trustees, Re5ponsibiliti¢s:
The members ot- Ilie Kirk Session rnust prepare financial siai¢rn¢nt5 which give sufficient detail
to enable an appreciation of the transactions of the Church durino the financial year. The
members of the Kirk Session are responsible for keeping proper accounting records iyhich. on
request. must retleci the finaii¢ial position of the church at that tinie. This must be done to
ensurc that thc financial statcmcnts comply with the Charities and Trustee Jnvestment (Scotland)
Aci 2005. the Chariiies Accoun15 (scotl￿d) ReguIations 2006 and the Regulations Anent
Congregational Finance approved by the General Assembly of the Church of Scotland in 2007.
They ar¢ also respoi)sible t"oi' safeguarding the assets of the Church and must lake reasonable
steps for the prei'enrion and detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf
Date: 18 February. 2025
Dryburgb District Chur¢h¢s Chureh of Scotland
SC010210
PaRe 6

IndepeDdeDt Examiner?s Report to the Trnstees of St Boswells Parish Church
I Teport on the accounts of the chatity for the year ended 31 December 2024, whtch are set out on
pages 8 to 13.
Respective responsibilities of Trustees and Examiner
The charity's trugtees are res￿nsIble for the preparation of the accounts in accordance with the
tem]s of the Charlties and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) R¢gulations 2006.
The charity tn￿teeS consid¢r that the audil requirements of Regulation 10(IXd) of the Accounts
Regulations does not apply. It is rny responsibility to examine the accounts under Section
44(1){c) of the A¢t and to state whether particular n￿tterS have come to my attention.
Basis on Independent ExamlDer'$ Statement
My examination is carried out in a¢coriJance with Regulation I l of the Charities Accounts
(Scotland) Regulations 2006. An examination Includes a review of tk accounting rec4)rds kept
by the charity and a comparison of the accounts presented with those records. 11 also includes
consid¢rtttion of any unusual items or disclosures in the accounts and S￿kS explanations from
the trustees LonLerning any such matlers. The prOC￿ureS uod¢rtak¢n do not provide all the
evidence that would be required in an audit and consequently I do not express an audit opinion
on the accounts.
Independent Examinor's St&tement
tn ¥ourse of my ex￿nination, no matter has come to my attention:_
l. which gives rne reasonabl¢ cause to believe that in any material respect the requiTem¢nts:
to keep accounting records in xcordance with Section 44(IXa) of the 2(105 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 mel or
2. to which, in my Opinio￿ attention should be drawn in order to enable a proper undetstanding
of the accounts to be reached.
Page 7

DRYBURGH DISTRICT CHURCHES CHURCH OF SCOTLAND - 040296
2•24 Fund* 2024
T¢t•l 2024 Totsl20
R￿eIPts
Oonat'ons
L8gaae5
AfAiYth8 for GeMr8tirvJ Fur)tts
In¥estment Income
32.829
208
2.351
41.511
Rentsl of PKemise$
Receipts from Genaral Trustees FuThJs
hdd bychurth of Scotland
Other Re￿Ipts
TOTAL RECEIPTS
2,755
2.e8Q
10.Tr)1
10,001 .'
7.650
37
Payments
Costs of GenerBling Funds
Chaiit8No Adwit*$
Go¥emance Costs
537
62,202,
350
70.42
350
TOTAL PAYMENTS
8,581
Tran$tsrs belwetn funds

DRYBURGH DISTRICT CHURCHES CHURCH OF SCOTLAND - 040296
31
ee
urxo$tndld
2￿4
2>24
ToA12Q2J
Furf52OZ4
8an*& Depo8ltBal8nro8 iNotè 21
8ank& Deposit B8iaTr¢e$ broughlloMwd
27.963
10.738
30.700
397
ovomBnt Year.
Excess d Receipts werPaymenl$forye8r
Bank& oepcsn b818nees ￿￿tEd
-133e2
-4.791
lTrv•Stments at mark￿ Valv•
1fflves¥￿ TtvstGiowMFui
Legary Fun¢
Ceneral p￿POse6 Fund
1538
8833
$17
629
.812
56 355
9.812
*7
67
Inwi¢ts Trystlncomf Fund
FaDf¢ Fund
G•nqrdl Purwse$ Fund
Chartabb Purposes
67
2585
644
741
741
28.3G9
7Y
28.918
28.3D9
969
28
5093
724
96.23•
Tot*1
GMtAtil recav8fA•
Totsi
The Note¥ p8ge3 10.12&)rrn an hts3r*Wt of￿a68 ￿£4￿118.
The iYer¢ eppitsvEd by the Kirk SÈtssiDD on 18 FeDfUary 2025

DRYBURGH DISTRICT CHURCHES CHURCH OF SCOTLAND- 040296
Not•¥ to th• A¢¢ounts
For tho ￿ar ondlng 31 0•￿mb•r 2024
Note
t Tntst•• Rem￿n￿ra￿￿￿ and ReLit•d Pawty TMM*¢tVJ
Dunro yo8r
n15*r. re(*wed £960 (2r123- £2rM)31 as relmbursew￿nI for Ira¥d.
5tatonery and IDcxlent31 expendrture. Ffv&otrÈr tsu$tè8s rec*v8d 8 total ol t97212023- £13391
as lelmbu15emenrforexpe￿ltUre 1rD￿d op i*haWofts ())w¢h
2 Movem•nts In
Oi kn2024 1"""
. ￿aID￿￿24
Vlothlng Fund lynrwtrl¢WI
-8,078
Oth•r Unr•8tslctsd
f*Wgn8ied ReseNe Fund IGPI
14.391,
753
1S,147
4.28i
CJa&gnaled Choir FUTr
Sub Total
1.389
336
291 '.
CoD¥ol¥Jat¢rt Fob4Sc Fvné wkndrw¥• .,
Cthn5trn35 FUTh
Asg$tsn¢kto MSn¢tor
rk Se$wm Twst
Luncn club
8ub Tol•l
10.001
423
9.494
TTI
1Q.739
423
1.372
325
22
i•.Ji•
11.373
.792
Totsls
70)
301
Purp0808 oID8•h3natod Pund¥
It￿￿gnste￿ FurJd5 *lP those %thichthe tn*188shav8r8s)Iv8d to 8pplyforgp6ufiopuw$bul maybe
irn0sts￿ro Olh¥PUW$Ofihe Chety8f th8 orin8 Trv&ees.J
The Ra$8rv8 Fund ¢omprf884 frJnd8 86t ash40 forexwdrfuTg not covèrwj by
The Leoacy F￿￿1 (￿NISeS moneyleft 88 *2d8s for Iho TDJ51ees to ￿till88 al Iheir Ose4eti¢J).
Qiolr F￿nd compthses morw colected Io 8UpPOrtu￿ Cixnmunty ChtXI
Purpow ol R•4lrfGlad Funthk
{RèOricl8dfunds arn thosg which csn thlyb& uhiis6dforil)&pufrpos•s id&ntifi&Y.)
Treeh￿trn8s Fund15 for replacemèni of ojrrent Christrnas figures.
Th8fiJr￿ ts AS5ts1@n￿ to tho Mini$ter pro¥Ade$ for qual￿ aS$￿tan￿. 88tablBh8d by a rwjuction
from Glve lo Grow Pay￿￿￿411(￿51K)n. furwj ￿aSed at BThJ of 2023. but has a C￿rry￿Ver
11Ont It) 2024.
The Session Trust prov￿¢$ frJnd$ forthe immediate LW of the Mffli5tef in conpJndion*ith t
Sessbn aerk$, ai th81rdrtuet1￿.
Luth Club 5￿pOrtS th8 Cc¢nmunty Lurx* Club.
Furth 1024
F￿¥jB 2024
2024
T￿￿2023
Y An11￿kn ol Don*tS0
WFO
GrfIA¥l Oo#atiDD$
Gmw lax r￿)V
Ordin8ry Offering0 (Opgn Aot¢l
Other Offen"rvJs. donations, etc
1,976.
20,895
6.320
1.180
20.895
20,Wi
8.S07
1,180
3.205
Regular Fund-r3¢5W
Fur*>ral$iNd
1.8OS
1.259
To111
Payo io

Note
S Othèr Rec8lpts
Funds 2024
Funds2024
2024
T¢ty2023
From Cong￿9810nal Orgonwtions
W8dding8 and FuneraL5
Luhch ¢￿￿b rece￿¢$
Guihj rec8ipts
Kirk Session Tnst
Olher incom?"
1.108
1.189
1,047
78
325
2.479
Total
'Ind¢K*s. SpKlal¢ollethons, Aol¥rti￿g, Clw&
ay
Trnmforfrom Church ofS¢oUand fvndl
In$uranr* lex Con.Fabri¢ Fund)
Fugl costs, etc18x Con. Fats￿C Fund)
Fim ProtectKln Maintenance lex Con. F8bric Fu￿)
EWricaVHeating Maintsnaca lex Con.Fabric Fund)
Roofing Mainienanct lex Con.Fabri¢ Fund)
Ground$ Malnlenanc& lex ¢on.Fabric Fund)
Ganeral lex Gen.Purp05es Fund)
5.681
3.417
1.182
435
1,978
435
Anatylls of Paym•Jts
Fuhd¥ 2021
Fur￿#2024
2023
7 ofgar￿llng fund
Fundraising Expensos
Offering envelopes
143
143,
70
531
31
8 Gharllabkn A¢YvlU¢•
Gmng to GrrN4
Pre$bytery Dues
Mlnisteffs Eyn8es
PuiDit Suppty
other StsPPOrt Costs
Fabri¢ Repaits & maintenan￿ I.￿ paga 121
Chur¢h Eqtjipment
Council Tax
Manse Grounds ts)st
Heating & LwJhtlng
Insurance
Organ & Pianos
Printir8J, $tatKsn8ry, POSt8ge, ete
Lunch Club
Gvlk1
Kirk Sess￿Tr Trust
otherExwises-
Totsl
-lrtlud•$. Disbwsemw*ofSpxtsi¢oW8cths,
22,436.
931
1,730
7fK>
24.13
931
1,730
700
11,529
505
505
2,241
170
75
2,1e6
138
170
4.990
S.632
6,876
770
3,413
1,372,,
1,372
955
1.4U3
pyryhl,
lub, oto
Papll

Chur¢h Buiklings
Manse
Ga$ servKe
Oil BoilerSeNc*
Roofing m8inlen8nc•
PAT Testing
Ground$ maintenance
FI￿ prolectron
El8Ctiical mainten•nc•
Mertoun heating r8P8iTS
Mwllar*ou5
Total
Ga5 sewvKe
R¢)0firtg
Grounds
Total
149.
175
9 Gowrnance C(*ts
Funds2024
Fu￿5 2024
2023
Independent EX8mlr￿r honorarium
Tot•1
350
350
350
350
10 MlnW¥ Stlp•nd
I Church of Scoland congregations ￿ntrfbute to the Nation#1 Stipend Fund %4*ich bears the c*)sts of
all Minist8rs'stipends and am￿¢ye¥S o)ntributions for natronal in$ur8nc8, Pension and housitY4 and
loan fijnd. Mink4ters' $tipond8 ar8 paid in aGcordan¢e with Ihe national stipond scab, is relal8d 10
years of seThKe. Forthe year under the minimum stipend wa$ £31,642 ar¥J the maximum stiF4nd
(ln th• fifth ar￿ $thoqu¢ntyears of ser¥hzl £38,884
11 Colloctlons forThlnl P•rY••
2024
Er$kI￿ Vaterans
BoTdeTS Group MS s￿l￿ty
Vine Trust (Guikl)
Poppy Scoland
VeT5usArthritk8
Royal s¢￿t. AgrK. 88nv. Institulp)n
215
493
Page12

Appendlx 1
FUNDS HELD 8Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES
FOR THE BENEFIT OF THE CONGREGATION
Consolidat6d F8brie Fund
2024
CAPITALACCOUNT
Credit balanc0$ hold ot 31 D8c*mber at cost
Martet value of ba¢an￿ at 31 Decemt•r
RW¥ENUE ACCOUNT
Credit tsa18n￿ 8131 Cwmt•r
TÉMPORARY ACCOUNT
Deknt balance at 31 D¢t*mb8r
I￿1￿1￿u81FUnd
None
P49go 13