The Church of Scotland
Langholm, Eskdalemuir, Ewes & Westerkirk Church of Scotland
RECEIPTS AND PAYIVIEiYfs ACCOUNTS 2024
CongregAtion No: 070408
Charity No: SC 011946

REFERENCE AND ADMINISTRATIVE INFORMATION
Charty Narne..
LaTha￿lm. Eskdalemuir, E¥%*s 8 Westerkirk Parish Church
Charty RegSstratlon Number..
SC011946
Congwatron Rele￿nCe No..
070408
Conta¢t Address..
Langholm Parish Church Manse
Thomas Tewoid Road
Langholm
DUmfr￿5 & Galloway
DG13 OBL
Prlnclpal omce&ear8rs
Minister..
Rev Morag Crossan
leen CaverslJackie H8nderson
SessKn Clerk
Clerk lo the Board..
No Bcard
Church Tr8asurer'.
Joyc8 Irdand
Ind8p8ndenl Examlner
Yuliana Murray
Bank
Royal Bank of Scolland.
151 High Street
DumfrE$
DumfrK?8 & Galloway
DG1 2BA
Page I

Langholm, Eskdalemulr, Ewes Parish Church Trustees2024
NAME
ADDRESS
POSTCODE
PHONE
Bell, Joyce
Braiihwalte, M8rgarei
Braiihwaiie,Wllllam
Caver5, Alleen
GIftAldTreasurer
Harnnavoe, Bu¢¢leuch ￿Uare
18 HilLsideCres¢eni
DGIJOAW
DG130EE
DG13 OEE
DG13 OHI
DG13 OHP
DG13 OAZ
DG130A4
DG1308A
DG130AF
DG13 OAD
DG13 OP8
DGL3 OJL
DG13 OAG
DG1301N
OG1301S
DG130QP
DG130JH
DG13 OJ
80321
80284
80284
81232
81281
Sund8ySchoolSuperlntendant
Kirkton Cottage
Burnfooi Farm
Menteilh, Wauchope Pi*e
22Ch8rles Stieet
27Ac8dÈmy PLace
42 Caroline sireet
7John Streei
Greenslde, Bentpath
Commerclal PL8ce,WellClose
21 Carollnesireei. Langholm
13 Greenbank, Townhe8d
2Whiiaside
Glendearg. Eskd8lemuir
WauchopeCottaEe. Caroilne St
WauchopeCotra8e. Carollnest
Elliot. Betry
Henderson,Jacquellne
Hlslop, Donna
Hogg. David
John5tone, David
John5tone.William
Latimer, Davld
Mabon. Kgirlna
Murray. lane
80856
8149D
81502
80859
70287
8OS57
80905
80194
80601
73239
81080
81080
Reid. May
Scott, John
Scott, Mary
Ileen Caversllackie Hender50n
Sharingsession ClerkRole

Year ended 31 December 2024
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Deed of Constitution
{Unitary Forml.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the
elders of the church and are chosen from those members of the church who are considered
to have the appropriate gifts and skills. The Interim Moderator, Rev. Morag Crossan, who is a
member of the Kirk Session, is appointed by Presbytery.
OrganisaÉional Structure
The Kirk Session which meets nine times a year is responsible for spiritual and temporal
within the church.
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 dutyto
bring the ordinances of religion to the people in every parish of Scotland through a
territorial ministry. It also co-operates Wlth other Churches in various ecumenical bodies in
Scotland and beyond.
The congregation meets for public worship every Sunday at 10:00am, with additional
services held at Christmas and Easter.
The Sunday Club for young people also meets weekly at IO'.00am with twelve young people
regularly attending to explore faith in a fun and engaging way.
Over the past year, there have been two baptisms, two weddings, and twenty-live funerals.
School chaplaincy has continued across the local schools, with the Interim Moderator
leading end-of-term services, Christmas services, and a Common Riding service for pupils
and staff. The annual Common Riding for the town also took place and continues to be a
well-supported and valued community event. The congregation holds an annual Church
Fete, which is very well supported by the local community. It raises significant funds for the
church and provides a meaningful opportunity for fellowship and outreach.
This year the Kirk Session has worked diligently in response to the Presbytery Mission Plan of
the South West Presbytery. The plan involves a union with Liddesdale Church and a linkage
with Canonbie United Church. From 1st January 2025, the united charge will be known as
Eskdale and Liddesdale linked with Canonbie United. Subject to a congregational vote. Rev.
Morag Crossan will be inducted a5 the minister of this newly formed char8e.

Financial Review
Total Income in 2024 was £49,666 a year-on-year increase of £10,054.
Ordinary offerings of £36,111 represents the most slgnlficant income stream, comprising
weekly giving. dirett debits and glft aid tax recoveries, Donations received were £6,435, and
fundraislng generated income of £6,186.
Total Expenditure was £36,881. which was £19,363 favourable compared to last year. Most
signifi'cant savings achieved related to manse maintenance & heating £10,776,- Church
maintenance £4,535; photocopier £2,300,- Ministers travel expenses £1,921; and Glving to
Grow £1,556.
The total net surplus on LEEW Accounts in the year 2024 was £12,785 favourable compared
to a net deficit last year of1£16,6321.
Res¢rYes Policy
The elosing bank balance at 31st Deeemb¢r 2024 was £36,453, an increase of £12,785 in
the year. Tn]stees have set aside a proportion of these funds as designated funds represented
by Organ Fund of £14,694, Fabric Fund £8,500, and Church Projects Fund of £3,324.
Statement of Trustees, Responsibilities
The members of the Kirk Session / Congregational Board must prepare financial statements
which give sufficient detail to enable an appreciation of the transactions of the Church
duringthe financial year. The rnembers of the Kirk Session / Congregational Board 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 financlal
statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the
Charities Accounts Iscotlandl Regulations 2006 and the Regulations Anent Congregational
Finance approved by the General A55embly 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 andlor detection of fraud and other irregularities
Approved by the TnL8tees and signed on their behalf,
Aileen
averslJackie H
Session Clerk
lldersoD
Date .

Independent Examinels Report to the Trustees of Langholm, Eskdalemuir, Ewes &
Westsrkirk Parish Church
I rep¢)rt on the accounts of the charity forthe year en(led 31 Oecember 2024 which a￿ set out ￿ pagès 01 to CE.
Respective responsibilities of trustees and examiner
The charW5 trustees are responsible for the preparation of the accounts in aecoTdance wilh the tsrn￿ of the Charit￿3 and
Trustee Investment Iscouandl Act 2005 and the Char￿tieS Ac¢oL¢nts IS¢otlandl Regulations 2006.
Basis of independent examinerfs statement
An exarnination is carried out in accordance %sith Regulation 11 of the Charities Accounts Iscotlandl Regulations 20(6. An
examlnatSon includes a ￿VieW of the accounb.ng re¢oids kept by the Charity and a comparison of the accounts presented Nvith
those record5. It a150 includes considaralion ol any unusual items or disclosures in Ihe accounts. and seeks explan3bons from
the trustees concerning any such matters. The procedures undertaken do not prowde all the evidence that would be required in
an audlt. and consequently l ¢Jo not exp￿$$ an audm opinion on the view given by the accounts.
JMdep¢NdeTht exAmlner'5 Statement
In the couis9 ol my axamination, no matter has come to my attent￿n
which gives me reasonable ¢au$e to believe that Tn any material respect Ihe requiremenls..
to keep att¢unting records in accordance with Section 4411llal of the 2005 Act and Regulation 4 of the
2006 Accounts Regulations, and
to prepare accounts which accord with the a¢counting records and comFly wth Regulation 9 of Ihe 2(M)6
Accounts Regulations have not been met, or
to which, In my opinlon. aknlon should bo dFawn in ordèr to 8nable a proper understandin9 of the
accounts to be reached.
Name
Yuliana MU￿aY
Address..
1 Wavertey Ro￿, L￿gh¢4M . DG13 OEA
Dale

holm Eskdalemuir Ewes & Westerkirk Parish Church
Recei
ts and Pa ments Account
Year Ended 31 December 2024
Unre5tri¢ted
Fund$
2024
DÈsignatsd
Fund$
2024
Éndowmenl
Funds
2024
Total
2024
Total
2023
RECEIPTS
Donatlon$
Legacies
Fundralslng Events
Bank & Deposlt Interest
Investsnent Income
36.111
1,360
37,470
36.825
$,075
178
315
8.186
441
11.261
619
31$
1,529
466
803
41,679 ￿7
49.666
39.612
Rèntal of prwnls88
(Drawn from 1211
Sale of investmèntslwarstockl
Grants
Receipts from G&ner•l Tw$t¢es
TOTAL RECÈIPTS
41.679
7.987
49,66
39.612
pa￿er
C05t of genÈrating lunds
Charilable adlvllre$
Governance costs
Other payrnents
32,100
4.780
36,881
58.244
Total Paym•nts
4.780
Exco88 of Recelpts ovar Payments for the year
3.207
12.785

Lan
holm Eskdalemuir Ewes & Westerkirk Parish Church
Statement of Balance
Year Ended 31 December 2024
Unr8strlctsd
Fvnds
2024
D881gnat8d
Fundg
2024
Endowmont
Fund$
2024
Total
2024
Tolal
2023
Bank & Cash
Balances btought foNthril 01101124
Ilovement in the Year
356
9.S79
23,312
3,207
23,668
12,765
40,300
116,6321
Balance at 31112124
9.934
26.519
36,463
23.668
stme
Investments at cost
Gfft Aid Cla5m 015 2024
6.000
14.000
Mlnlstsrs Stlpend 2021122123lols to 121
70.614
Tho A¢¢ounts WO￿ opproved by the Klrk Ses$lonlCongr•yatlonal Boartl tsn
For and on behalf ofth¢
Irk So$$1
Congv¢gaUonal Board
S05slon Clerk
Troasurer

erkirk Parish Church
Notes formin
rt of the financial statements
Year Ended 31 December 2024
1 Trustee R8muneratlon and Related Party Transactlons
Durlng the year ono trustee rec8lved 18lmbursem8nt of exp8n888 Incurred totslllny £681.30. Klrk Sesslon Membws
r¢Geived payments f(¥r sèrvi¢es £125 and £25.
2 Movements in Fun(ts
At 1 January
2024
Incomlng
Resourc89
Outgolng
Resources
At 31 Dec
2024
Transfer8
FUNDS
Endowment Funds
Unrestricted fund5
Ooslgnated Of9an Fund
Designated Church Projects Fund
General Revenu8 R85eTve Fund
Doslgnatsd Fabrtc Fund
19,474
3,264
3S6
573
14,7801
14,694
3,324
9,934
8,500
60
41,679
7,927
132,1001
23,668
49.666
36.881
36.453
Total fund5
23,668
49,686
36,881
36,453
Pur
sesofD
nated Funds
an Fund: Thls Is a fvnd up to rofurblyhand maintain LaThJholm Church Organ. Th8 closlng balance on this
r8strOct8d fund 8ty8ar and was £14 694.
b Chtsrch P
octs Fund.. Thls fund w88 set up for sp8clllc pro￿¢￿, and to asslst wlth the cost ol Installlng pow cushlons,
and fixtu￿$ within the thurch bulldlng. The tloslng balante on th6s accountwas £3 3X
d Fabrlc Fund- The Trustee$ havo $Ot aslde furtd$ fortho malot*twn¢• of the Churth & Manse propoty.

3 EXPENDITLIRE
Unr05tricted
Funds
2024
08519natod
Funds
2024
End¢)wmpnt
Funds
2024
Total
2024
Total
2023
Analys¥s tyf ResovrGes Expefttled
05ts of Geverating Funds
Investment Manager'$ Fees
Offering EnvelopeslPenny
BoxeslFundralslng
Charftable Actlvltles
Mini$trie$ and Mlsslon AIIoc8tlon
Pr•sbyl¢ry Du¢$
Voluntary Additional Stlpend
Minister's Expense5
inlstsrial A5SSStance
Pulpit Supply
Other Salary costs
Fabric Repairs 8 Maintenance
Councll Tax
other Bulldlngs Costs
Churth Office Expenses
Organ & Mu$1¢
Other expenses
5.175
545
6,176
6,731
342
342
2.263
3,018
3,866
4,136
7,154
3.865
7.990
17.86B
1.307
15,204
17,363
432
270
1,091
32,100
17,363
432
914
1,091
36,881
771
1,266
56,244
4.780
Governance Costs
Independent Examinerf5 Fee
Totsl
32.100
4,780
36.881
4 Collactlon8 for 3rd Parties I Support for Charrti•$l
2024
2023
Sunday SGhool
Earlo Halg
Watèraid
242
134
161
295
166
40
' To b8 pald out 2025

Lan
holm Eskdalemuir Ewes & Westerklrk Parlsh Church
Notes forniin
art of the financial statements
Year Ended 31 December 2024
l Trustee Remuneration and Related Party TransaGtion$
During the year one trustee reG¢ived rtirnbursement of expenses incwred totalling £681.30. Klrk Session Mgmbe
recolv8d payments for seNlces £126 and £25.
2 Movem8Thts In FuTrJ5
At 1 January
2024
Incomlng
Resources
OutgolrtsJ
Resources
At 31 De¢
2024
Transfers
FUNDS
Endowrnent FurKts
Unrestrlctsd fund8
DeslgTratsd Organ Fund
Deslgnated Church Prohcts Fund
GÈn¢ro1 Rèvenue Resatve Fund
D¢$4gnalpd Fabri¢ Fund
19,474
3.264
356
573
14,7801
14,694
3,324
9,934
8,$00
60
41.879
7.927
132.1001
23.668
49.666
36.881
36,453
Total fund&
23,668
49.666
36,881
36,463
os
of Oesi
aor
n Fund: Thls Is a lund set up to iefuiblshand maSntsln Langholm Church Organ. Th8 closlng balance on thls
restrictert fvnd at year end was £14 694.
rch Pro
Thls fund was sgt up for $p¢dfi¢ proJg¢ts, ond to assl$t wlth tho cos¢ ol Instslllng pew cushlons,
and fixtu￿ within the church buildin9. The c1051Th9 balance thi5 acGountWas £3 32
d Fabrlc Fund: The TTUSt8es have 58taslde funds forth? malntenance of the Church & Mans8 proparty.

APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
8Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES
ltsl Account
2024
2023
Credlt Balan¢es held at 31 De¢ern￿rat ¢ost
Market Value of Balancos at 31 De¢¢mber
Revenue Account
46S
Credlt Balances held at 31 December at cost
455
Temporary Account (Eskdalemulrl
360
2.600
Credit Balances hplil at 31 DeGemberat cost
360
2.600
NOTES:_
remporaryAccount- Eskdalemulr- 121 charged 18galcosts of Man58 and Ew8s church against this fvndin 2024