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Reference and Administra�ve Informa�on
Charity Name: Eskdale and Liddesdale Church of Scotland Charity Registra�on Number: SC011946 Congrega�on Reference No: 070455 Contact Address: Mr R. Adamson Treasurer 29 South Hermitage Street Newcastleton TD9 0QE
Trustees
| Kirk Session & Trustees | |
|---|---|
| Bell, Joyce | Gi� Aid Treasurer |
| Braithwaite, Margaret | |
| Braithwaite, William | |
| Cavers, Aileen | Sunday School Superintendent, Session Clerk |
| Elliot, Anne | |
| Elliot, Be�y | |
| Henderson, Jacqueline | Session Clerk |
| Hislop, Donna | |
| Hogg, David | |
| Johnstone, David | |
| Johnstone, William | |
| La�mer, David | |
| Mabon, Katrina | |
| Murray, Jane | |
| Rae, Ellen | Assistant Treasurer |
| Reid, May | Presbytery Elder |
| Sco�, John | |
| Sco�, Mary | |
| Pounder, Vikki | |
| Newton, Angela | |
| Kennedy, Howard | |
| Adamson, Robert | Treasurer, Presbytery Elder |
| Adamson, Carol | |
| Rev. Morag Crossan | Minister |
Independent Examiner
Mrs Maureen Rive� Bourtree Co�age Eagles�eld Lockerbie DG11 3NT
Bankers
Bank of Scotland PLC Royal Bank of Scotland PO Box 1000 36 St Andrews Square, Edinburgh BX2 1LB EH2 2YB
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Objec�ves and Ac�vi�es
Structure, Governance and Management Governing Document
The Church is administered in accordance with the terms of the Church of Scotland unitary Deed of Cons�tu�on.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church who are considered to have the appropriate gi�s and skills for that o�ce. The minister, who is a member of the Kirk Session, is elected by the congrega�on and inducted by Presbytery of the South West
Organisa�onal Structure
The Kirk Session each meet a minimum of three �mes a year. The Kirk Session is moderated by the minister. The Kirk Session is responsible for �nance, fabric and the spiritual a�airs within the parish and the congrega�on.
Objec�ves and Ac�vi�es
The Church of Scotland is Trinitarian in doctrine, Reformed in tradi�on and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a na�onal Church, it acknowledges a dis�nc�ve call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Eskdale and Liddesdale Church serve several communi�es within the Liddle and Esk Valleys, namely Newcastleton, Langholm, Eskdalemuir, Ewes, Westerkirk, Hermitage, Saughtree, and surrounding areas. Public worship is led every Sunday morning, with addi�onal services at Easter and Christmas. Worship services are also available online. Addi�onal services are held as required. A Sunday club for young people meet weekly in Langholm.
The congrega�on share a minister Rev Morag Crossan with Canonbie United Parish Church.
The congrega�on con�nue to o�er pastoral support to everyone in the community who require this.
The minister is chaplain to local primary schools and is involved with RME and in their three Church services per year.
The congrega�on hold occasional Joint services with Refresh Community Church and have held successful worship evenings with them.
A successful holiday club runs each summer for a week, in partnership with Refresh Church. Thirty young people a�end and have fun and games and learn about faith.
The minister conducts funerals for members of both the congrega�on and the parish area, and approximately 20 funerals are conducted each year. The congrega�on provides the church and assistance for funerals to be conducted within the village of Newcastleton and surrounding areas, allowing families to access the cemetery with ease.
As part of the restructuring of the Church of Scotland and to implement the Presbytery Mission Plan, Liddesdale Parish Church united with Langholm, Eskdalemuir, Ewes and Westerkirk Church on the 1[st] of January this year.
Financial Review
This is the �rst set of accounts of the new united charge of Eskdale and Liddesdale and combines the previous accounts of Liddesdale Church and Langholm Eskdalemuir Ewes and Westerkirk church. Since the union
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Eskdale and Liddesdale Parish Church Receipts and Payments Account
Year ended 31 December 2025
| Receipts Note Donations 3 Seeds for Growth Grant Activities for Generating Funds Bank & Deposit interest Investment income Weddings and Funerals Total Receipts Payments 5 Costs of generating funds costs for fundraise Charitable activities Travelling Expenses Giving to Grow Prebytery Dues (inc Property Surveys) Electricity Fuel Organ Web & messenger Insurance & Legals Manse expenses, c.tax etc Sundries & Office Seeds for Growth Grant Funds raised for others Church Repairs & Maintenance Junior/ youth Church Governance costs Total Payments Excess of Receipts over Payments for the year before Transfers Excess of Receipts over Payments for the year |
Unrestricted Funds 2025 £ £58,187.74 £1,000.00 £11,548.12 £270.10 £3,005.52 £74,011.48 £2,450.00 £76,461.48 £179.05 £3,037.43 £39,863.54 £1,685.24 £4,239.51 £5,203.61 £0.00 £2,861.22 £10,414.90 £7,531.99 £5,424.79 £934.63 £294.11 £2,528.13 £544.00 £84,742.15 -£8,280.67 £2,680.00 -£5,600.67 |
Designated Restricted Funds 2025 £ £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £8,197.87 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £8,197.87 -£8,197.87 -£8,197.87 |
Endowmen t Funds 2025 £ £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 |
Total 2025 £ £58,187.74 £1,000.00 £11,548.12 £270.10 £3,005.52 £74,011.48 £2,450.00 |
|---|---|---|---|---|
| £76,461.48 | ||||
| £179.05 £3,037.43 £39,863.54 £1,685.24 £4,239.51 £5,203.61 £8,197.87 £2,861.22 £10,414.90 £7,531.99 £5,424.79 £934.63 £294.11 £2,528.13 £544.00 |
||||
| £92,940.02 | ||||
| -£16,478.54 | ||||
| £2,680.00 | ||||
| -£13,798.54 |
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Eskdale and Liddesdale Parish Church Statement of Balances At 31 December 2025 Designated
| Designated | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | |||
| Funds | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2024 | |
| Bank & Deposit Balances | |||||
| Bank & deposit balances brought forward | |||||
| RBS Current Account | £513.14 | £513.14 | £592.60 | ||
| RBS Deposit Account | £4,865.56 | £4,865.56 | £13,382.84 | ||
| BOS Current Account | £388.04 | £388.04 | £2,145.14 | ||
| BOS Reserve Account | £20,270.96 | £20,270.96 | £17,006.99 | ||
| Old Liddesdale Current Account | £813.47 | £813.47 | £1,264.91 | ||
| Old Liddesdale Reserve Account | £0.00 | £0.00 | £6,203.76 | ||
| Fabric Account | £874.45 | £874.45 | £824.45 | ||
| Movement in year: | £0.00 | ||||
| Excess of Receipts over Payments for the year | -£10,805.28 | -£2,889.79 | -£13,695.07 | ||
| Transfer from Consolodated Fabric fund | £2,680.00 | ||||
| Contra A/C Balance | £103.47 | ||||
| Bank & deposit balances carried forward | £0.00 | ||||
| £6,580.21 | £21,145.41 | £0.00 | £27,725.62 | £27,725.62 | |
| Investments at market value | |||||
| Income Fund 2900 units @cost 35003.00 | £33,031.00 | £33,031.00 | £32,074.00 | ||
| Income Fund 120 units @cost 920.40 |
£1,366.80 | £1,366.80 | £1,327.20 | ||
| Growth Fund 3020 units @cost 3861.66 | £20,777.60 | £20,777.60 | £19,267.60 | ||
| Growth Fund 3037 units @ cost 15002.78 | £20,894.56 | £20,894.56 | £19,376.06 | ||
| Deposit Fund Fabric & General Purposes | £8,500.00 | £8,500.00 | £8,500.00 | ||
| Deposit Fund Newcastleton Church Hall | £20,713.35 | £20,713.35 | £19,832.16 | ||
| £0.00 | £105,283.31 | £105,283.31 | £100,377.02 | ||
| Endowment Fund | |||||
| Stipend Endowment Income | £14,243.00 | £11,430.00 | |||
| Glebe Rent Income | 4393 | £5,251.00 | |||
| (Deducted from GtoG payments) | £18,636.00 | £18,636.00 | £16,681.00 | ||
| Assets | |||||
| Gift Aid Receivable | £0.00 | £0.00 | £0.00 |
Liabilities
Cost of repair not yet billed
The accounts were approved by the Kirk Session and Financial Board on For and on behalf of the Kirk Session and Financial Board
U/. é Sori Da Session Clerk RKobaepl. a J AclamSon. Treasurer
Eskdale and Liddesdale Liddesdale Parish Church Statement of Balances
Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
1 trustee received reimbursement of expenses during the year.
No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year.
2. Movements in Funds
| Unrestricted funds RBS Current Account RBS Deposit Account BOS Current Account Old Liddesdale Current Account Designated Fabric Fund Designated Fabric Fund(Held By COS) Designated BOS Reserve Fund Designated Liddesdale Reserve Fund Total funds Designated Restricted funds Deposit Fund Growth fund Income fund |
At 1 Jan 2025 £ £19,832.16 £38,643.66 £33,401.20 £592.60 £13,382.84 £2,145.14 £1,264.91 £109,262.51 £824.45 £8,500.00 £17,006.99 £6,203.76 £32,535.20 £141,797.71 |
Receipts £ £48,244.28 £78.72 £9,542.90 £21,769.70 £79,635.60 £0.00 £0.00 £152.97 £38.41 £191.38 £79,826.98 |
Payments £ £76,819.74 £0.00 £0.00 £19,382.31 £96,202.05 £0.00 £0.00 £0.00 £0.00 £0.00 £96,202.05 |
At 31 Jan Transfers 2025 £ £ £20,713.35 £41,672.16 £34,397.80 £28,496.00 £513.14 -£8,596.00 £4,865.56 -£11,300.00 £388.04 -£2,838.83 £813.47 £5,761.17 £103,363.52 £50.00 £874.45 £0.00 £8,500.00 £3,111.00 £20,270.96 -£6,242.17 £0.00 -£3,081.17 £29,645.41 £2,680.00 £133,008.93 |
|---|---|---|---|---|
Purposes of Designated Funds
Designated Fabric Fund : Set aside funds for the maintenance of church property. Designated Reserve Fund : To assist any account when required
Note 1: Fabric Funds include the old Liddesdale fabric fund and the LEEW fabric fund held by the COS invesment trust
Note 2: Reserve funds include the old LEEW revenue reserve
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Old LEEW restricted funds ( Note: These funds do not exist as a separate accounts they are held as virtua accounts across the general funds of the Church and are included in the Total funds above)
| Church Project Fund Organ Fund |
At 1 Jan 2025 £ £14,694.00 £3,324.00 £18,018.00 |
Receipts £ £0.00 £0.00 £0.00 |
Payments £ £8,197.87 £8,197.87 |
At 31 Jan Transfers 2025 £ £ £6,496.13 £3,324.00 £0.00 £9,820.13 |
|---|---|---|---|---|
Purposes of Designated Funds
Organ Fund: To maintain and operate the Church Organ Church Projects Fund: To fund various Church projects including the pew cushions.
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| Unrestricted Funds 2025 £ 3. Analysis of Donations Gift Aid Donations £32,602.63 Tax Recovered on Gift Aid Donations £9,437.33 Ordinary Offerings (Open Plate) £10,754.27 Other Offerings, Donations etc £5,393.51 £58,187.74 4. Analysis of Other Income Investment and Intrest £3,275.62 Fundraising Church £11,343.12 Fundraising Other £205.00 Weddings and Funerals £2,450.00 Seeds for Growth Grant £1,000.00 £18,273.74 5. Analysis of Payments Costs of generating funds Costs of Fundraising £179.05 £179.05 Charitable activities Travelling Expenses £3,037.43 Giving to Grow £39,863.54 Prebytery Dues (inc Property Surveys £1,685.24 Electricity £4,239.51 Fuel £5,203.61 Organ £0.00 Web & messenger £2,861.22 Insurance & Legals £10,414.90 Manse expenses, c.tax etc £7,531.99 Sundries & Office £5,424.79 Contra Postings £3,262.03 Seeds for growth Expenditure £934.63 Funds raised for others £294.11 Church Repairs & Maintenance £2,528.13 costs for fundraise £179.05 Junior/ youth Church £544.00 Total £88,004.18 Governance costs Independent examiner’s fees £0.00 Other payments Purchase of assets £0.00 Purchase of investments £0.00 £0.00 |
Restricted Funds 2025 £ £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £8,197.87 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £8,197.87 £0.00 £0.00 £0.00 £0.00 |
Endowment Funds 2025 £ £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 |
Total 2025 £ £32,602.63 £9,437.33 £10,754.27 £5,393.51 |
|---|---|---|---|
| £58,187.74 | |||
| £3,275.62 £11,343.12 £205.00 £2,450.00 £1,000.00 |
|||
| £18,273.74 | |||
| £179.05 | |||
| £179.05 | |||
| £3,037.43 £39,863.54 £1,685.24 £4,239.51 £5,203.61 £8,197.87 £2,861.22 £10,414.90 £7,531.99 £5,424.79 £3,262.03 £934.63 £294.11 £2,528.13 £179.05 £544.00 £0.00 |
|||
| £96,202.05 | |||
| £0.00 £0.00 £0.00 |
|||
| £0.00 |
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6. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordanc
| llections for Third Parties Medecins Sans frontiere |
2024 £ £294.11 |
|---|---|
| £294.11 |
7. Collections for Third Parties
8. Contra Account
This is a part of the general account, but lists payments and receipts for payments made by the church for others and the reimbursment paid to the church. Mainly payments from our linked charge for their share of the Manse expenses and repayment from the Minister for the Manse heating oil. These are not listed as expenses of the Church or income to the Church.
| Payments Carrs Billington Oil (Manse) Ian Nichol (Manse Repair) Lee Cuthbert (Manse Plumbing) P. Rennie (Manse Garden) Roxburgh Heating S. Adamson (Electrical) Scottish Borders Council Balance C/F to 2026 Receipts Canonbie Church M Crossan (Manse Oil) |
£2,257.39 £10.00 £73.34 £118.33 £57.60 £13.33 £732.04 £103.47 |
|---|---|
| £3,365.50 | |
| £1,100.64 £2,264.86 |
|
| £3,365.50 |
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APPENDIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost REVENUE ACCOUNT Credit Balance at 31 December TEMPORARY ACCOUNT Credit Balance at 31 December Notes |
2024 £ £4,667.40 £298.84 £0.00 |
2025 £ £4,667.40 |
|---|---|---|
| £6,405.88 | ||
| £276,256.40 | ||
1. If any of the above lines do not apply to your congregation for both of the years being reported then they can be removed from the note.
2. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.
3. The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can be shown as additional disclosure if considered appropriate.
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