The Church of Scotland Galashiels Church of Scotland Accounts for the year ended 31 December 2024 Con%reRatlon No:040297 Charlty No: SC010389 CpwJl4shiels Church Dr Scotl•nd SCOIO189 Trnstees. A TrnuAI Report for ihe TrtArendod.11 I)rtlm￿￿t 2024 Thl ITu%ILLs PTL%LNI ihL diinuul rtpiTrT1 HLLvunLx fiiT Cj4il&thiel% (Thui¥h or SLuiland fi)r ihe yeJr en¢Jed 31 DeL¢mtK* 2024 Reference #nd Admlnlstratlve lthform*tlo l-h&rily NamL'. (i4Ll&%hiLlli c.hurch ufscoiland C.'hdrity RLBi%lrlltion Numbcr". Cvngrc¥81ion R¥f¢r¢nLI No.. SC'QIQ.3X9 (MO?97 Si Paul Si. Johns Trinity Iligh %irL*t Cial&%hi¢ls 'vll C-rL8ccnt Il¥wihcirn R()ad (i&l&%hiLI (ial&4hiel% Tl)1 2JZ Tf)I i 51.: Cuniy¢l A￿drL￿ ITre¥¥urLTI Truitee% I'iiiiiiydl UIIILL-LILdl LfS SL¥sion C-lcrk C'hurLh Tr¢8%11fLrs Haiikl r% ThL Hank i)f ￿'()Iland. l ('liannLI SirLLI G4Lla.%liiil%. Tt)I 11)F. Cialashiels Church of Scotl•Dd SC010389 Trustees, Annual Report for tbe ye*T ended JI December 2024 Structure, Governance and Management Governlng Doeument ThL Church is administered in accordance with the lenns of the Model Decd of Constiluhon of the Church of Scotland. Thc govcrning body is the KiTk Se￿10n which oversee5 the %pirilual affairs of the Lhurch, maintains thL membcrship roll. overscLs thc lem￿)raI and financial affairs ot. the church and ov¢r%ccs Ihc ¢arL' and maintcnancc of ils buildings, furnishings.. utiliites and Bn)unds. Recrultment and Appolntment of Trustees M¢mb¢rs of the Kirk Scssion are thc charity ITusl¢es. Th¢ Kirk s￿l0n member5 arc th¢ eld¢rs of the Lhurch and arL' lhO￿"n from those mcmbcrs of the church who arc considcrcd io havc Ihc approprialc Fifts and Skills lo overs¢'L. th¢ spiritual affairs of the church. The rninisier. who is a member ot- the Kirk Session, is elected by the congregation and inducted by Presb￿Cry. Candidat¢s chox'n by the Kirk Session to become elders are inducted inlo ihe otTice of clder al S1￿claI ordination services. Members of the Kirk Session are ¢hos¢n for life. OrRanls*tlonal Structure Kirk SL's%ion mLLls rL'bularly. The Kirk Session maintsins the Communion roll of Ihe church and carriLS out rcgular visits to chcck on thc wclfarc ofils mcrniKTs. Kirk Scssion mcLtings arc modLratcd by Ihc ministcr. A Session Cl¢rk is appointcd lo kccp an accuralc rccord of thL mcLiings. io assist in r¢¢Livin¥ incominbi corrcspondLncc. and prcparing OUi&?oing LorrcspondLY)CL ror th¢. church. The Kirk Seqsion responds to special rernits frorn Ihe Cienerdl Assembly and the Presbylery, plans and OVL'rsces mission and outreach aclivities wiihin thL parish, and OVL'r%ees ihe stewardship and pastoral affairs of the church. Galashlely Church of Scolland SC010389 Tru5tees' Annual Report for tbe year eDd¢d JI Ik¢eJDbtr 2024 Objectives Ydnd Actlvities The Church of Scotland is Trinilarian in doctrine. Refonned in trddilion and Pre8b￿erian in policy. It ¢xisls lo ¥lorify God and to work for th¢ advancement of Christ's Kingdom throughout ihe world. A.5 a national Church, il acknowledgyes a distinclive call and duty 10 bring Ihe ordinances of religion lo the penple in e%'ery parish of Scotland through a le￿Il0rial mtni%try. li co-operaies wilh other C'hurLh¢'% in various ecumcnical bodie% in Scotland and beyond. The following regularly schedulL.d mini%lTies and activities are carried oui by the church. (iunda). Worshlp: I I.00am and 6.30pm each Sunday undai. Club Q'JiLr% lur School childrcn cvcry Sunday morning Blblc Studles: l O.Ollam cach Tucsday (homc study). Praver Cjroups ()pLn to all wcckly. Choir Mcei4 cach Thursday lo learn 4 part harnionies for special worship songs and rcvtse music for sUnda￿s hymns. ¢niors Badminton: 10.00- 12.uuam eiich Wcdnesday. Church Guild: 2.00pm twv Tu¢sdays a month from Ociobcr lo March. 1st Galashiels Gir15 Brigade: Monday L'v¢ning The Coffee Stop: WednL%ddy Iodm lill 12noon. Galashlels Chureh ofscotland SC010389 Trustees, Annu41 Report ftsr lh¢ )t*r ¢nded.11 De¢ember 2024 ArhSovenJents 4nd Performwnce "I"he churLh's ministcnal and outrcach activities lor the parish and the surrounding community Ar¢ highlightL.d in th¢ following dclails- 'I'he Gulld MLX forthightly from January - March and OclolK'r- DLYcmiK'r. At IhL Start of thL .%L'5sion in Octok.r wc wcrL' ple￿￿.d to welcome some nLw mLmbcrs. ThL'rc has beLn a variL*iy of speakLrs - nvo IK'ing from IhL ¢ho￿n Projcct.s and others just run by members on discussion topics and ¥Ltiing to know you. Ai the Lnd ol- Ihc .%L%sion in March il wa.% deLtdLd Ihat a mcal oui iu¥LthLr raihLr than an outing w&s thL prL'fcrcncc and Lnjoy¢d by mo41 of thc mcmbers. We look funvArd to othcrs joining us and may we remind you that it is upen to mLn and womLn. undav Clyb Sunday C.ILtb 18 for Primary lo S I childrcn who gathcr for opcning worship wilh Ihc congrcgaiion then go (o thc hall for ihc 'AII-Agc Sunday School, programmc l¢arning alM)Ut Jc8u$ and th¢ Bibl¢ through slorics, craft4 l￿d fun in a safL placc whcrc Ihc youn&qlcrs can cxplorc Ihcir faith. ()utreach Mes5v c.hurch. Run% bimonihly Ihroughoul Ihc ycar in Si.Johns building in langlcc. It can lakc 40 childrcn and their paren1￿c3r¢rs grc al.$0 cncuura8cd to stgy, which thcy mosily do. Ihcn rcmain to cnjoy Ihc hoi Io(MJ providcd followed by swcci ircaLs. Many ehildrcn arc from non-churchcd familics and it also link5 in WLII wilh th¥ CJirl% FlrigddL 41nd IhLir fdmili¥¥. l)illirLnl ihLmL8 ufL LVVLfLd ul LaLh MLSSY ChurLh. On CJood Friday IhL church distributcd hot Lruss bun5 in town lo Ihc pa.55ing publiL alon¥ with lilLralurc about Ihc mcaning of F,'astcr dnd an invitslion lo ihc F.aslcr 5crvicc. Othcr s¢rviLL%. ¥uLh ÉL% Ihc Chri¥tinglL tTrcfviLC, widcly advL'rti%¥'d lo L'ncour#¥c non-Lhurchcd PLopIL lo cvmc along. G4lH5hie15 Chwrch of Scotlxnd SCOIO.189 Tr￿St¢t5, Annual Report ror Iltt y¢4r tndfd 31 Dc(erobcr 2024 Achievements And Performance letsnt'd) Ch(iir TIIL ('hc)Ir, M￿Ing weekly and %inging in 4 part hamKTrny. reheorsed lovely new songs for 14sl¢T ('hrisim&N and oiher ncw-l0-the- choir songs. Several introits and blessings were learned aNI 4ung rcgularly in Church. We w¢lcfjmL' all voices aniL a8 alwuys, ev¢n having 2 nLW men (yay.). TCqUiTe mor¢ mon awk(I Iddie%. We have fun and chai and %in¥ a vanvly of dirrercni Siylcs of music. We nOM￿llY mcei January ¢0 E&sl¢r and Au¥usl lu De¢¢mber. S¥niury Badminton Si'niors bJdminlon114LS 9 n*rnbL'r% who MLLI LaLh WLdiiL4day. 4Likiiig li) rnuiniuin IhLir vLry high siJndard.% uf pluy. Ildif-way thr()u￿h IhLy Iri¥iible-%h(x?I Ihlir &tam¢s ()veT a LUP of iewLiiffee and r¢fl¢L¢ on IhLir niiThi)r Idp¥L* ibf u)nLcntration rc%uliingv in Ihc occll%innal migs or overhil or Inability 10 reJLh the liuiilc-Lvuk! r)L%piie IhN' %hi)n*uniin&$ thLy are SUTe they are aboui 10 pmve iherrLs¢lves th forL'e l(} iK' rLLkunLLI wilh in ilK. IuiuT¥*I Join th¢'rn. ThL, C.Irli HrlxMdL' "I IIL ljii IN 14rib?uJL' InL*I i?n M()n¢Jdys in St.J¢Jhns Hull. i￿n￿let. Lxpl(?rm And JiiniiTrr¥ IPI-P71 l¢arnLd 8lMTrUt I)LM)pl¢ whi) hLIp u5, Ihr()uxh biblc slvriLs. &am¢%. ¥rdft.% und l(>l% i?r lun. IhL Ilri&iJdeTh (% I-S61 ci)iil)iiuLd iheir aLllVilie% urLTrund f(x)d, faiih an(1 fun liTrgLih¥T. In J&nuHry e¥Lryllth¢ visit¥d l)akw(MMI Pjrk f()r a SL()t(iih-th¢nK.d IVLninhi wilh ILnJnls. 4harinbF SLI)Ili%h iiJnbi% und 4iJrne JJnLln￿ und di I..￿leT went li) CJl¢nfield C(Trun liir ail l..aNILf Lbb.. tT¥Nilblltiijii' wilh l11% und guniLN. A I¥w %puc¢s Tcttwin in the I'l-117 seLliony und thL Ilri&TddLf ¥LYtiiTrn hu.¥ Li)iitinu4' 11) ¥ruw wilh 111 inimher¥ aiiendin¥ r¢ghJlurly. 'hc. C.'i)ffcY %¢op L'uiliL .%ivp Luniinucb cwLry WLdnisd8y from I n #m lill 12 in %t.J(Trhn'q sm&ll hllll. EvLryonc 4WriVLS und luv¥s ai il IirnL Ihdl %uiis Ihim hut all LnjiTry LuILhinbi up with LaLh (?thLr and il's grLal whin WL SLL ncw faLLb. SULh 41% 41)mL' niLmtK"rty ol. I￿nbIllL R141dint% A￿￿()LIati(}n, th.hv, In Novcmbcr. proiid¢J ￿￿¢m(M￿ iLU in Si. Jiiliii% liall li>r l.ynblcL rL¥idLnl%.- ¥niiihLr IA plunniml l(Trr I'cbTU4rv F'IIT AdvLnl ull ILLLivLxI u LiTrPy lil Ixl F.unli HLr Kin¥, b% l1wkin￿ ai biblL ¥l￿C.￿ Irvm I I¥l1L￿15 unw1￿11 tr¥¥ing ( i(Ml'5 pl&n and purposes until thc c(Trmin¥i ill" C-hri%1 ,'iThl IliLn i() hi4 rLIuTh 4LyY)n. Ax W'L fi)r I".hri*t'% s¥xond LDmin& it'5 Ih jvy to bc involvL¢J willi d btLbUP ul piuplL whv %how rLul iaro &nd liivi I'iir LULh (JihLr G*lgJbleh of Scotland SCOI(1389 Trustees. ADnu*l Rewbrt rthr the i'e•r ended 31 December 2024 F5n•nelAI Rewlew oirering5. £73314. plus gifl aid tsx rcfunded. £8571. are the prirKipal sources of I￿￿Me. l?U21 Ot7enn8s 74702. ?U2.1 Ciift aid refunded L14060 Rental of prernists £23692 ILI9507 20231. Si.Paul4 L210711 IL156241202311: Trinity £2615 {£3854 {20231I- SL John5 £0 (£30 1202311. Ini'estsnent income £7509 {£7341 {2023} MuTket i'alue of JnYe4tn*nts1£1890211£177012 (2023)) has increased by 6.￿/*1. Re5en'es Pollcy li a￿¢d io knld a rcscrve of aFproximatcly three months. ¢KFThdilur¢ in th¢ Furyl. Si*temEnt ofTrusiett' Responslbllltles The MeM￿[S ol'the Kirk Se*%ion n￿5[ prepare fina￿tal ststernits which suiflcient dctail to enablc an appreciation of the trJwL4Klion5 of ihL ¢hurch during ￿ IiTwKi41 y¢w. Th¢ nKmb¢ts of ih¢ Kirk Session Are res￿)n$1bIr for krtping accounting records whielK on requesL m￿￿1 reflect the financial pjsition of Ihe church at Ihat lime. This be done 10 en%uit thai the tinan¢ial stai¢menLS comply M'ith the Chan"iie4 and Tn￿￿¢ Invesuneni15coiland Aci 211115. the C'hariiics Ac¢ounL8 IS¢Trilandl RcgulaiioN% 2(K)6 and the Regulations Aneni Congregaiional FinarKe approved by the General Assembly of the Church of Scotland in 2¢X)7. Thcy are also rcsp)nsible for saf¢guJrding the a33¢ts of tk Clwrch •nd nML%r lak¢ reasonable %ieps far the prevention ddeciion of fraud and other irregulariiies. Atwmved bv ihe Tnislrc* and I1￿1r Frhalf Galashiels Church of Scotland SC010389 IndependeDI EJaminer'5 Report lo the Trustees of Galashiels Church of Scotllnd fo ffjr ¢h¢ ye•r rnded JI December 2D24 I report on the accounts of the charity for the year ended 31 December 2024, which are sel out on pages 9t0 14 Respectis'e responsihilities of trustees Ydnd exydmlner ThL Lharity's trusteLs arc rL*￿)n￿1blc lor thL prcpardtion of the accounts il) accordance with th¢ tem]s of thc Charities and Trustee ￿n￿eStmCnt (Scoiland) Act 2005 and the Ch￿lieS Accoun15 Iscoiland Rcgulations 2006. The charity truslecs con%ider that the audit TCqUiTement of Regulation l (M l } Idl of the Accounts RLwlaiions does nol apply. ]( is my r¢sponsibiliry to examiTJe thL aLlOun￿ &s required und¢T section 4411) (cl of thc Acl and lo slalc whether particular mallLf5 have comc lo mj. altcnlion. Basis o( independent examiner's statement My cxaminalion is carricd oui in accordance with Regulation I l of the Charitics Accuunls (Scoiland) Rcbyulaiions 21X)6. An examination IncludLs a rLViLl4" of the accounting records kcpi by thc charity and a LOIIIPdrison u1- IhL dLLounls prcscntcd with thosc records. It also includcs consideration of any unusual itL'ms or disclosurcs in th¢ accounts. and scck5 explanations from thc ¢rusi¢¢s conccrning any such mattcrs. Thc proccdurcs undcrtaken do nol providc all th¢ evidcncc that would bc required in an audit. and consequently I do not cxprcss an audit opinion on thc vicw givcn by the accounLq. Independent examiner's st8tement In the course ol" my examination no matter has come to my attenlion which giv¢s me reasonable causc to believe that in any maierial respect the rquirements: to keep accounting recor(ts in accordance with Se¢iion 441 l Ma) of the 2005 Act and Regulation 4 of 2006 Accounts Regulalions. and lo prcparc accounls which accord with thc accounting rccords and comply with Rcgulaiion 9 of thc 2006 Accounts Rcgulaliuns have noi bccn mcl or to which, in my opinion. attcntion should bc drnwn in order lo cnablc a proper undcTSt2nding of the Galashiels Chur¢h of Scotland SC010389 Rettipts and Payments Actount for the yt*r ended JI December 2024 Nott Unre51rleted Restricled Fu•ds Funds 2024 2024 FuThds 2024 Total 2024 Total 2023 ei Donation5 Legacie5 Bank & tkp05it intere51 Investment incom¢ 94.016 94.016 99.616 5(M) 379 332 5.773 101.121 332 7.177 102.575 1.404 1,404 107,457 Bridge St flai renthl 8 Mossilee Rd manse rentsl Congregaiional Rent of Prem R¢ntal of PreTni5e5 R¢ceipts from Presb￿try Granis. Lisied P()W CK Permanent fLLnd closed Gala5hiels Fellowship of Ch Total Receipts 372 372 2.400 204 23,488 3,510 204 23488 19.507 595 595 763 10790 1.469 1?8,180 129584 meNIS Costs of generaling fvn(ts Charitable actÈvilies 175 175 204 154.144 154.144 120.931 To¢•1 rneDts 154.319 154.319 Exce$5 of Receipts over Psymtnts ror tht y¢•r before Ir*nifers -26.139 -24.735 TraTrsftrs betY4¢¢n funds Ex¢¢sJ of Receipts over P*ythents for tbe ytar Galashiels Cburcb of Scotland SC010389 Stxtemenl of Bal8nce5 for the year ended JI tk¢emb¢r 2024 Unreslri¢ted Fuftds 2024 Rc5trirttd Elldowment Funds 2024 Tol*l 2024 Tot¥1 2023 2024 Nolr Bank & Deposlt BAl8lle¢5 Bwik &. detx)Sti bal8n¢¢s brought forward 226.996 1.447 ?28,443 206.081 Movement in year Lices% of Receipts over pa￿ents for yeai -?6.139 -24.735 Ilank & Deposii balances carri¢d forward 21M).8S7 203,708 2211.443 Invt5tmtnt5 ai m*rktl Tralue InvLs￿ne￿Is ai 1051 £911696 139353 49.768 189,021 177,1112 kn'et5 (lift Aid Receivable 6.088 6.088 6.088 O.U88 3.683 3.683 Li*bilities Ical &. Light not ym bill 2.914 2.914 1.642 The CCOtint% M'ere ippm%ed hx, Ihe Trnslee 10 Cv41•shltls C-hurck •f knilud SC•1•389 lev to Èh¢ 4¢coM•li lor the *e¥reTrded.11 l)tetWJbtr 2•1 C'iwtknl U659.T7 I'(thrvK 159 J? Il £267. Ailj AiJlJh¢ 2•24 Q'll% I)￿040297jl P Tr"Ibrit FVAI ('1)5 fkp(b1029",,2 P C'US ￿￿0402￿?.) P Ik¥w¥)J Fw4 J231 1217 63 -6) 49 -24 ('i)S l)tpOIIJ2WYil P IWI Clwn Fthl C'OS W)2if o T Cirrffll PwpAts 117 354 137.437 12J,184 l.HJ19 crffi I￿. N0297 5 T l¥*d 147.¥52 123.768 5.¥lh ('{)% Iti 04)W)7.4 TC￿￿1 Pw L05 (A LNY)2972 TCiEnW•l Pwpw• (MIS tsK. W2Y7J I P li)9 %724 Iiji 4.412 (OS In¢ 010297? Pfv Ilelew Tk•i ('(bS(ffn 01029? I Pfv I mrn• J T￿ll{l￿1b CXIS 010247.1 P Thr %)tsl Illrlty tkw CM)% OIOY17.6 T Mtniilhy (15 (Ir ()4n24711 T 5.997 .319 SW)7 -50 2.11$ 2441 -7W 24.41 24*1M 228.442 129.5 154.119 20.1707 •rl th•i trrt25 IIW520 140 50 4YI IXI 1161¥37 94015 67 IWb15?6 ••lyib• ol P•y•*ntJ ()riLYin¥ crbveW¥ 174.84 174.¥4 ?03.50 I'h*rltth¢ Arllyll {ji%in¥ ti)fm>w •xl 61676. 6¥67h.(K> 4N):9.IKJ ¢X) 2221.46 Jb$ 69 13• 40 11947 14] 114(4102 26$4 77 21_17% 46 75OIKI 1691?73 h7h (K) 4th()19 th) IXMJ 05 ?Xh.14 Pr1*h￿¢ty 104 69 PU￿1¢ 8wly l)rhu FthhrK Re￿IrS & M•inknw*c ('iyJn¢il Tu Il<•iin8 & Iighun8 8 Ilrid8e Sfrta Icc IIW700 114MO? ?hSY 77 2117%4fi 7.10.00 11947 X4W.*.I !IOR4 75 146M.01 (hhcr IllliWiiigl'(*ts S1.h¢x)bl1(< CJlrl4 Hn8wJ¢ F.wipnKTrl & I i?0. i (KJ 2161 l¢bl -1111.77 4K7 (hLLr¢xh Pnthiifig. & Ad%LTtiiin4 1%21 IA 497 fv72 H4 M9.•A 1:0.1.th2 497 O.(K 44 154144 40 154144.40 T•¢ 154319.24 54.119.*4 Up￿1ft L(k4L% hve bttn h*ni1r￿ M thr thert is ￿lY Chan￿1r xli%ii? Tkf¢f(Jf¢ Supr￿>￿ CiXII% rrtsic whulty ¥tiviiy xq￿elY ithniifi¢d 12 (NAla8hiels Church of kotlgnd SC010389 P4oles ¢0 iht Aceourtls for tht y¢•r tndtd Jl December 2024 Minister's StiptDd All C'hurch i)1. SLiiiland L(InyL¥Yti(th% o)niribuiL lu thc Natiiinal Sli￿nd I'und whi¢h ￿)rI.. Ihe LC)SlS i)l-yll minislLT5' %iipLnd5 an4J efflpli)yLls L()ntTI1￿1l()n% f()r n(Iliiinal in1un￿LL. WSI()n and hliusing and l(TrHn fund. Mini4¢rn' 511r￿ndS JrL puid in aLLordanLL' wilh ihL Duliiinal %lirKmd %Lale. whiLh is rLI8ILYl i() >cur4 1)fxrviLL. I'c>r the yL4Lr undLf reviLW Ihe minimurn s1)￿d wu5 £.1 I.IA2 and th¢ maximum sil￿d 5th and 5ul>scqucni yEar¥. vfKYvice £38.X¥4 C'ollections for I'hird Parties Ind C.'harlt•blt Donations 2024 2023 Ilc)rdeTh %LripiuTL' ljnion lJdl&%htLls I'IKYJ Ilank ('hrisiian Aid lkniryl¢r% Sirlxl Mdr¥'% MLdls l..arl IIui8 1.und 44% 1455 2RI 4R(I IllJih%W'ix￿ 14c)x AptThl (iJl&%hiLl4 liir15 IlrigadL' 4.2$4 13 APPENDIX FUNDS HELD ON BF.HALF OFTHE CONGRF.GATION BY THE CHURCH OF KOTLAND GENERAL TRUSTEF.S ror the yur efyded JI December 2024 2024 2023 55 CAPITAL ACCOUNT Credit Balances hcld al 31 t)ecemttT 81 COSI 56 Cons.F8b.Fund-C Ciedii Balances h¢ld di 31 Decembcr * Cost 4854(K) 485406 Market Value of Balance$ 8131 Decembcr 496108 50 Consol. Fabric Fund - Rev 50 Credit Balance at 31 December 716?6 14