1 / 12 ## **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** 2 / 12 ## **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 3 / 12 4 / 12 5 / 12 ## **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| 6 / 12 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 8 / 12 **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. 9 / 12 |**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| 10 / 12 ## **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| 11 / 12 ## **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._ 12 / 12