REC.ISTF.RF.D CH..IRITI' YI,'IIBF.R.. .s¢oiJJ16 Report of the"1 ru5tee5 ￿nd Lln*udi1￿ Fimanei*l.Sixtemeni% for the le4r F.nded JI l)ecemb¢r 2Th24 for Peebles Old P•ri5h C'hurch of Scotlind Peeblt5 Old P*r4¥h Chur¢h of Conie•Li of tbe FiaaDci*l Siattmtnts ror iht ) t4r fr'nded JI Ilectmbtr 2024 P*gt RefereD¢t and Admini5trnliit Ikixi15 Report of iht TrnsieeA Indeprndthi EIMmiNcr's Rtport S¢•temerbt of FiJ•nri•l.4cliii1bts Oit5 10 ihe Trbn*n¢iAI %i*ieme•ts ti) 13 l)¢tiiled Simttmefil or fr'iffliht•*l .4fi1%11ies Peeblt% Old Parish Ch¥nh of koti*nd Rtfrrrn¢t xnd.4dministr•li%e tld¥i15 for Ihc I"e*r b-.•ded JI l)ecember 2024 TRI STF.Tr. PRIYC'IPAL ADDRESS Iigph SirL*i PryblL E.I14i XSI IiF.C.I%"I"F.RF.D CH 4RITI (-nl l.1 Ih SF.SSIC)N C-l.F.Rk Pteble5 Old P*ri5h Ch¥rrh of Scoil*nd Report of ihe TnL%itt% for iht ) tar L•ded JI l)ertmber 2014 The iryL%ith pr¢s¢nl Ih¢ir rYpN1 u ith th¢ (in￿LIa1 swemenis i)f Tk rl&irip ih¢ liar en&￿1 31 t)¢*¢mh¢r Iri1￿(*.% lidiL tk. INlI)tL* i)f ALLI)wiliTrg Rq￿￿1tsg h C-harilits". %L"utmeni ol- Reuimmcn appliL41hli Ill ikhJriliL% ihiif i￿￿*lIn1.% 111 wilh IIK. Fina￿la1 Rqm￿In¥ ¢wpIi¥J I IK diid Re￿￿11£ l)1 I l.'KS 11)!) iellLLli%L l j￿uar¥ ?l)lYI. ?4. Th¢ ltraaic¢ l¥ in th¢ OlkJTr'.CTII'F.$ ACIII'ITIF_S ()l)jff lilt% ¥Jim4 ThL ('hiirih Ill ￿.￿?¢1[￿d 1% 'frinitdfidn in thKirin¢. Ril(Hnid In irthlilii)11 a￿1 Prth. h!ILrJdn in ￿)1111. li exi%L% ( jixl atKI i{I ￿(Thr￿ li)r Ih¢ Jd14uwnrrn Dl-I'hns1'% lhftwg￿ilm I1￿. Miyld. d ￿ll$bI￿ ("hiirnh. li u di%1in¥li￿¥ Liill dnil dull lil tKinF IIK. ot. Tell8￿ ilK' [K￿le in Ll'¢rn ￿lsh Dl" Scoll￿a rough Full lie% are lield dl ￿¢¢kIl ￿￿)u¥h aknn8 ￿lIh ￿111* ￿{1￿h1p. Ihi LhLnh 1% In%iil%ed I Ill. LiiiiiiiiiJnii% 4*111 iiitr iniliNJing thc arxl lil" Ils iil&'r IKIU5eh)w￿ memkrs. V i)l- Ihc A¢i dnd icTr %iJi B*4is of th¢ independent txxminEr'5 report ?IK)h. rln (K￿1n￿lI1{7n includL% a fi%'1LIK (Il. IhL aLiYllllililig riiiirils kipi h¥ thi ¥1k'￿ill £uid d UlliiP£Lri￿ln ill. IIIL Trunl kinb LipldnJlicln% In)tn IruslL*¥ Loniemin8 an% swh mJn¢r5. Ih<' PD-lii'durLS undenak.en ncii p Ihi Lt'idinii Ilkhl 14-1)uld k r¢quirL'd in Jn audit. 'UKI LrtL% iii aiu)rJarKr wilh S¢¢11(Tn 4411 Mal ol. Ihe 2(Kl.S A¥t and RLiTrulaiiiin J i)I' li) pfiptifi aiLouni% li hiLh aiLOTd ￿'1[h thc acoiiLnlinF rl￿()rdI and li) Ix)mpl! ￿-bIll RLgulaiiiin B i)I' 2Q06 hai'e rKlI nia. iir 121 11) ￿ IIiLh. In irt% {)pinii)n. aiiLniM)n $hDuld ￿ drnmn in ordLr 10 enable a prokKr undcrsranding ol.1￿. aLoi tsio i Pdgie .1 Pttble5 Old P*ri5h Church olS¢oilxnd Si#ttmenl of Fin4n¢ig1 Acli%itie for the l e*r F"Dded 31 Deremhtr 2024 31.12.24 LlnTL'%lriLIL RL%iriLIL )n4tinns JnJ ILI-lJiii R.717 7%.8?h 95.321 Chariilble *clivitie4 lyeneral charilahlL JLlii'iliLs 750 5.Jl? Total Y1.92¥ 14.¥87 2? 5117 .Kp&-.Ni)I'i-I kTr' () C.harilable acliiitie Ig.284 .14.l4VI N¢1 gaIn￿{li)s￿￿1 (In invLsltnLni 14391 F.T INC'OIIF-.IITr.KPF.NDITI'RE TrAn5(ers be￿re￿ lund5 et mO￿eMent in fund4 12? 4?41 14.2¥31 RFC-OYC'II,I,I"I"II)N ()F Tr'l.'N'DS 58.7(TrX .15.8.11 94.599 .5 TOTAL FI'NDS CIIRRIED FORIIARD 3fy.-144 11.548 67.842 ThL ni)IL% l£)nii (Il-Ih¢%¢ finan¢idl %lthLrnLnl. Pccbk5 Ohl Parish Church of Srotllnd B*kno¢e 5htti JI Deeembtr 2024 31.1? 24 Ru*trsilLxI lun(K. CI RRENT .4SSEVi 10 6.1175 01.491 In%trlrnini% (-￿￿h dl hdnk 9.8￿1 21.hAR 41.944 44.4(M) ",S.y4¥ CRFDITORS Aillilllllli t4llling duc within i)ne %ear 15.4561 1S.44fi1 T CI"RRL%I".,ISSL"IS J¥.Y44 711.49? Y4.5YY TOT.4L.4S%ETS LLS%I-I'kRE%T LI.4BII.ITIFS 38.944 31.548 7(J.491 94.<99 AC'("RI"AL% 4ND I)Tr'F"Tr-RRTr'D lTr*C'O%IE 12.6M I .YE'I- ASSLT4i 11Tr.144 -11_$4 -YY2 FI￿Ds I Inr¢%trioed tiumts RL%TTlilL'J tur￿ "I'U"I'.4L F( NDS The finaitil %ts*tnenLS ¥¢r¢ the thwd ol" TftJsT￿ auiknTiSd foT uv ITr￿. noits liym ol'ihtse tinarKial SL￿ements Pttblts. old P*ri4h C'hurrh ofS¢oiland tCS to iht Fin*n¢ial Sl*temen¢% for tht I'e*r F'.nded JI l)eremher 21124 AC'Cnl'.*iTINC. POLICIES B9515 ul prtparin% ihe fithAnti#l *t#temeni pJrLd in mLni ill (pOllbR ( ￿ntern I Iii Ifii%lii% liilli tkrii)d ill. 12 Tnonih% IT(Im IhL dai¥ ill. &ppniiJl ill. IhL' IinanLial %iaiL lindn¢iJl IL'menis. '.xi)en¢liture 'unil *¢ti)uthiin% ('h*rrii*ble prnpertl #n¢1 f#lirir eKptndilur¢ IhL LXPLndLMJ in IhL' %uhiemLni i)I'li1iwiii￿ Ill in th¢ ￿11￿1 in ¥4hiLli IhL lidhilil! ￿LrIg(g. l>ag¢ h )ni Pttbks Old P*rish Chutyh of S¢otl*od .%ott5 to the Fiw*ncial St¥ttmtBts- coutiuued for tht I'tar Endtd JI Dtctmbtr 2024 DO%ATIONS.4ND LEG.4C"IES 16.84? .fl77 -.578 .f)XY .IMMI l Lg&iL (•rJnL 42.717 777 C'alen&T S￿¢$ 78.826 (Frdnts receiied. Ènclth in ￿ th)%e. areas tol]ows.' ?.2.1 (hher grdllts 7.?(K) ()THF-R TRADI)G AITII ITITr-. 11.12_24 I lic iil'preTlli*S C'iil?Lx N1i)min&(C￿Cf1Thg inth)me 1aga7.ine sa1¢5 Y.4_19 .2n? 170 1.4?5 INI'ESTIIENT INCO%IE 31.12.24 2.23 l)iiidends and iniere IYC'OfvIF. frRO%I CHARITABI.F- ACTII"I"I"I&-S '¢Ykiing5 and (iLrwal clwitshle ￿11} iiies 2.1(M) 75 OTHER INCO.IIE lan5¢ U75ts rorrtrilwtj(￿5 l."abric lutMI IrKome trdnsfers l[L￿uranCe 1.656 5.141) 5.41! .494 .08 174 Pagi 7 con Peebbts l)k1 C'hur¢h tsfkoil*nd for iht I tAr Ekndtd JI Deeembtr 1024 TRI'STEF_S, RF.￿11.*F.K4T1n￿ AND BF.NFFITS i i* a ofihc KITk r¢Lxiwe(l £1.815 120?h.. f m ilxs C'hiifL"'I I )1 Tru5tV5' eipen5e5 YC W'Lfi tkn Irusirts. eirrnsts pwd for the %"¢ar 31 1)cr£mkn 20:J noT for Ik 31 LkL'emhct •n•" ended ST.4FF IOS'TS Ih¢ av¢rd8¢ mimihl) iif¢mpk)%ttsthKin8 fiillnw$.' 31.12.74 l¥emis¢s maint•wKe 111 C'hurch ol. kn)Iland i1)ngreg￿lE￿i$ iiYxrihJie li) kn11)r￿ Niir*TrJ &%hich kdrs Ilie LX Inlstifi filitKtMl4 ￿ irrbpk)IL4% i1￿￿rIt￿l￿)[i￿ fcy tldljiirhd itLsuraFKI'. ￿n￿lI)n and knusing and I 1inisiirs' aTL ptsid in aCLXY(kn￿C Miih n￿11￿￿1 )li￿ThJ ￿'hICh is Tllaied 10 i'L%)rs o I hi minin)utrb S1itLmd is E31.(A? i?l)1_1.. £3().1351 m&ximum. in 5th and sukniueni v*ars ol.. lund. 5LrniLC. C-ONIP,IRIlTIN'ES TrOR TIIE ST¢lTEIIEN"I OTr" FIY.*)C-I..IL.4CTII'ITIES 'nrL'sifia RtstriciLyl run lunkLs' INC'I)IIE -IND l￿D()wIl£￿T8 FROII 20.846 95.321 C-h*rit*blt A¢tl%llies (￿￿'r iyading aLXi%'iii 10.701 10.701 ()ther iiK£)me .4Y4 Total 95.461 -YJ.I lfj F.IPF.%DITI RF. O l-haritabk *¢tiiities 19.614 Bairt>'llossesi (m in%ewnerts 1439 14.lgi T 1*4(.O%I￿ILIP￿*DlTI REI 9.502 11.wl I in Peelths Okl P•rish C'hurrb •fsroil*nd otts to tht Fin*nti*l Si*ttmtnts- tontinutd ror iht I t*r Ehdtd JI Dttcmbtr 2024 CO%IP.4RATII'LS FOR THL ST.4TE%IENT OF FIN.4%CI.4L.4fTII'ITIES- coitinued I'nresthded Rtsiiiaed tijnd funds RECO%CILI.4TlnN OF FI'NDS lotsi hroughi i(ward 81>.?61 26.329 1kn.5 TOT.4L FI'NDS C.4RRIF.D IORII.4RD 58.768 35.¥31 4.5119 10. DEBTORS= .4I1OI"%TS F.41.I.INC. DI"F. ITHIN ONF. I fr..4R 31.1? ?4 4.1)41 &81 I I￿. ()1-1￿￿1_￿¢S IXINii{Ins I￿￿%¢ C'oqs 15 745 3.117 5.5117 (-IIRR TrJiTh4T.4%4LT IN1'F$T￿IE%Ts 12.?_1 47.944 CREDJTOR.5.. .4I10I'N'rs FAI.I.ISC.' DI Tr- M ITHI% O%E I EAR Ihh¢T irnidi¢iir 5.451 2..577 13. An an￿%51$ of Ihe m￿Urity ol-kmns is giien Irlo44: AtnounLS lalling due ￿ iihin irdron ¢JemaThJ.. ank iibLYdTalb 2.fl P￿L9 n￿￿... Petbles ()Id Pgri5h Church o(Srotlathd otes lo Ihc Fin*nci*l 514temenls- ¢￿￿11￿￿ed for tht I't*r b'nded JI I)¢remh¢r 21124 14. A(-('KI IAI.S ANI) DFTr F.RkTr-l) INI'()IwlTr- ALLTuals J¥l¥rr¥bd inLI)mL 1?.24 Ilnreltrictcd fund 57.971 7()7 ..547 7Y7 IlIM)k iil'RLm¥tnhrJn¢L l.und 5X.71IX .344 Rt4lrirlt(l (unils 14..SX? 14..1971 .xi}? RLM)Iir¢¢s Lx￿11JL ( iLnd Mi) L'mL'ni [Inreitriittd fuhd 5.39 14.¥87 I'()'I'AI. TrIINJD Page I uinl Peeble5 nld P*ri5h Church of kotland olo to th¢ I'in*nci*l %latem¢nts- rontinyed (or ihe I tar fr.ndtd JI December 2024 Comp•rati%ts for moi'tmtnl ID fund5 N¢1 miii¥mLnl Ai 1.1.23 Ilnrt.%iri¢i￿I fuhds 79.404 797 -¢)71 797 IIIM)k ill RLmLmbrdrKY l."uNI 811.761 X.7(1 He4tri¢ied funds 1576 -•97 h4fL kund C'lhiir (iuild i)I'l.riLndthip FuThl 12971 144 .4th% li￿% I"Lr¥LLY)n Inii)me Its￿1￿h limldliri F'urwj IjrKl￿I1 K.hiM)I l.und l)I1irLi￿h l.'und "abriL I'uThl 1.()71 4.15X sx! 2(J.12 11)h.54) ..sw C'(Impara¢ii¢ t*1 moi¢m¢ni in fun(1s. irKIth in lh¢ aMh¢ar¢ as InllthHs'. RL*4)ufLY4 iJin% and r¢541urr¢5 und% I ￿r￿In¢l¢d funds 91.4hl 14191 1111%S¥r l-ur 4& 1?4)7 1247) I IiiirL￿h I'und 'dbrir bund IX441 1.474 17.hXII IIY.6341 "I'l)Tpll. Fl"%DS 12) $97 i.wi I in nue41... Peeblts Old P4ri%h l-hurch of Scotland Note5 to iht Fin*th¢iAI Si*itments- Continued for the I'e#r Tr'.nded Jl l)eremher 21124 Inl'E%IE%T 1% FI'%DS- conlinutd A iurreni l'ear 12 monihs and prior %'¢ar 12 m(Inihi LX?mhinLd rAi%ilic?n is as lolli)￿5". NLI Ilnrcstrictcd IlIK>k iil'liL'lllLmhranL¥ Fund 71)7 Rt51rirlt(I funds 1$7fy1 462 Sli&ifL l-und li%% l-LfkiiiMin Inu)m¢ l-unJ iindJN K.liiHIl I'und 'I'()'I'AI, Tr'I'NI)S V<4*(>ur¢L' ¥YIIL'III I nresirifieil 12.12.7M I Ht%lrirleil fundi 12Y71 17.6XQI I.iK).I TOTAI. FI'NDS P￿rPo￿e5 of Rtstricted Tr'und5'. l.und. Thi.4 14 Ihe Spirilualiil. I liitk RLli¥iiiiib p.%prL￿1l)n lund 1'4ihrii l.iinJ- Iliis has Ix'in sli up 14iih i)1 IIiL ￿LIllI)ll5￿1Ld iniLfL%i Irom Ihe liNJdlLrs BTriup. .'11)I4Lr Fund- Ti) prokidc Ili)wLrs lor displa%. Jurin8 ILL% l?f 1SCIT%hip. L4)ni Peebl¢s ()Id Parish Churrh of StoilAnd 40t￿ tth tht Tr'inanciJLI StalemcThts- continued for the I'eAr Tr'Nded.11 Dt¢ember 21)24 lol'E￿lFp1T In4 FIl￿D￿. continued (iuild i)I'F'riendship l.und--Ii) pn)i'idL gitLs Jnd ¥nlLfftdintllL'nl l(1 h()U%LIM)und mLmlK'r% cil'ihL uingrL'¥dlic? 1IS% l.eTgLJ%￿)I1,.8 IncntnL l.unJ - Ihi.5 h￿% up li iih i)I' Ihc dLLumuldiLd iniLrtsi tr£)m IhL E d0￿MCn( l)ari%h-li)ddlLrs l.iiDd- I hi% Is USLXI til m¢LI IhL Li>ii% &1M￿l￿1Cd Isiih IhL pfL-NihiN)I ioddlLrs gn)up. k.hiMTrI Fund-'fhL'I Tu%ILI'% hdiL Kl &%idL liind% Iiir 11SL bl Ihi %iind41% k.hiMII. ()uifLdih l.'uiid - lThis is used li) mLxi IhL al￿￿1￿l￿d wilh ihL' MLYI Kldk-L Lrall gn)up li)r Ih iih dL'mLniiJ Puryost ol DtSi8n*ted Funds.. HIKik i)I" RLmLmbranLL Fund-"I"his is usLd 10 upJalL' Ihc I1￿k. nl-R¢m¢mbrnncL'. Pury05t of I'nre5tritted Fund5.' (rL'n¢rdl Fund Thi5 1% IciT IhL' ncirnial runnin¥1 u)%i.% i)I'ihe churLh and halls. 16. R Tr-l•ilTF.I) p,IR"ri DI%c'i.041"RF' Therc %4erc no relaied parti. IraDwii(In% fi)r ihL' Icar L'ndLd 31 Ik*Lmix'r 2024. 17. FI'%DS IIELD BI. TIIE C-III"RC-11 ()Tr SC-()I"I.ANI) C.'&-Nb'R.41. TRI',SI'EFS IherL' IS <7 i4)li￿)Il￿alL￿l lihrii lijnd ¥JpiiJl dnd rL'ILllUL dLL41uni. driNing ITI)Iii IIIL ￿lL l)I'ihL mansL. ii'hi IlIL IK'ilanj¢ Iin rhi% lund 41 71 l)ux¢rnFYr £ In.1.14n 12fl23.- £1114.?271. -1-IIL mdrk'LI I'dlu¢ iTrl'ThL liind al I I l)L'LI'rnkY ?a24 £iny.596 1?023.- h iq held 124 11).&841. 13 Peeble% ()Id Ilarish I'h￿r(h of ScotlAnd Dei#iltd Siiiemtnt ￿f fr'inan¢iAI Activilies ror Ihe l.egr fr-nded JI Dtctmber 21)24 INC'OMfr. ANI) F:N[)nM"￿ITr-NT8 Dthnation4 legi¢ies I.LBJLiL5 ()17LYings ('alender sales 7!7 78.82h 95.321 Other trgding xcliiities LlbL {Trl"prLmisL C'iil7Lx Ili)miD&'C'aiLring in4Jlrn¢ g￿.InL 9.41 1.425 140 Inve5tmenl incomt Di% idends and iniere%l 2.8hll Charblablc *tliiilit5 l￿dIng% tiinera15 2.1(Ml 750 Othtr in¢tsme f1.494 7.6811 Fdbrii liind InLI)mL Iranslers 12.2111 Total incomin% rtsourct5 22.597 EIPEYDITIIRE C'harilable aclivitit5 ?4.164 21.584 In%iiranLi 12.5¥¥ 4.4 undri¢% 44..5511 xsn l)ri*hNIL'n l)iK' -l.f fx 791) I'Jrri¥d li}r%%￿[d PeeblE5 Pirish Cbur¢h ofstoilxnd De￿11¢￿ St*¢emtnt of Fill*Trciil Artii"itiEs ror iht I tar fr.nded JI Dtcembtr 2024 Ch*rii*ble *cii%ities 1211.496 1.627 11).325 -195 I.IN)8 ()rgdn Musi liirkskMIp l)IhLr a()￿￿1(￿￿ 1.15.6111 Support rosls Goi'trn#ntt ¢05ts ILsal ILe5 1.¥66 2.567 Tni4Tr1 KwUrCe￿ 0￿ded 137.46Y et txpendiiure befort g*in$ losses 130.h541 Kealised reco%nised %ains aad 14.391 tt txptndilurc 11.wi I This pag¢ form ￿ of thc SLthilLY% finwKial $L￿eml Pagc 15