The Church of Scotland
Selkirk & Ashkirk Parish Church
Annual Report and
Receipts & Payments Accounts
2025
Congrega?on No: 030263
Charity No: SC 014883
Reference and Administrative Information
Charity Name : Selkirk & Ashkirk Parish Church
Charity Registration Number: SC014883
Congregation Reference No : 030263
Contact Address: 2 Shawpark Crescent, Selkirk, TD7 4EX
Trustees (Kirk Session)
A. Bethune, D. Bethune, F. Corbett, M. Corbett, P. Davidson, F. Heafield, E. Hendrie, F. Holmes, G. Junor, C. MacIntosh, M. MacIntosh, L. McCraw, I. MacNeill, M. Milne, M. Mitchell, L. Raffier, K. Smith, M. Ward, L. White and G. Wilkie
Principal Office-bearers
Minister: Rev. Dr. Kwame Ahaligah
Session Clerks (joint): D. Bethune and F. Corbett
Church Treasurer: L. McCraw
Gift Aid Convenor: G. Grant and C. Paterson
Independent Examiner: Vivien Ross Accountant , 15 High Street, Selkirk , TD7 4BZ
Bankers:
Royal Bank of Scotland, 35 Bank Street, Galashiels, TD1 1EP
Bank of Scotland, 3 Channel Street, Galashiels, TD1 1BE
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Trustees’ Annual Report for year ended 31 December 2025
Structure, Governance and Management
Governing Document
The Church was administered in accordance with the terms of the Deed of Constitution (Unitary).
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 minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
Selkirk & Ashkirk Parish Church is linked with Ettrick & Yarrow Parish Church.
Rev Dr. Kwame Ahaligah is minister of the charge of Selkirk & Ashkirk linked with Ettrick & Yarrow (inducted on 12[th] September 2024).
The Church Leadership Team (comprising the Kirk Session, convenors of Working Groups and Worship Leaders) met 7 times in 2025 and is responsible for all spiritual and temporal affairs of the church (with some responsibilities devolved to sub-committees and working groups).
The congregations employ a part-time Pastoral Assistant, part-funded by Presbytery, to share the pastoral role with the minister across the two parishes.
Objectives and Activities
The Church of Scotland 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 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 locally, in Scotland and beyond”.
Selkirk & Ashkirk Parish Church holds regular services of worship every Sunday and Wednesday morning. Each week, a service in one or more of the “cluster” churches is recorded and uploaded to a YouTube channel for those unable to attend in person. A monthly contemporary style service is held on the first Sunday evening of each month. Special additional services during the year included a “Service of Remembering” for the bereaved, services in Selkirk’s Care Homes and Christmas and Easter end-of-term services for all the pupils of Knowepark and Philiphaugh Primary Schools. The Prayer Group met regularly by zoom on Wednesday evenings.
The congregation has engaged with the Church of Scotland’s Growing Young initiative, working towards developing a fully intergenerational ethos to all aspects of church life. Two intergenerational “Faith, Fun, Food and Family” events were held (a Burns Night and a Christmas Party), combining social activities and worship. Young people and children attend the first part of Sunday service most weeks, then leave for their own learning activities.
The church is an Eco-congregation and a Fairtrade church.
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The congregation cooperates with other denominations locally through Churches Together in Selkirk and the Valleys. Ecumenical activities during 2025 included the annual World Day of Prayer, a prayer walk during Holy Week, Christian Aid week street collections, giving out literature from a stall at community markets and a Holiday Club for children in August.
CAMEO (for the over 50s) and the Forward in Faith house group have met regularly during the year. ReachOut organised Lent and Advent study groups with around 25 attending, and the Start Course (4 sessions on the basics of Christian faith) ran twice during the year. As a result, several new members joined the congregation “by profession of faith” in November.
The church continues its association with our contact in Guatemala.
The Open Door Project continued to offer food and friendship on Mondays throughout the year, with numbers increasing for both coffee and lunch; a group of knitters, board game players and the Walk-it group also join for coffee on Monday mornings.
The hall continued to be used by a range of community groups, including exercise and dance groups, Selkirk Antiquarians, Selkirk Community Cinema and Selkirk Film Club, as well as various fund-raising and social events and meetings.
During the summer, a complete refurbishment of the kitchen and office area, was completed using funding from the National Churches Trust, Eildon Area Community Support Fund, donations from individuals and local businesses, and several fundraising events.
During the year, the “Building the Future” steering group continued to consult with our architect, Presbytery, the General Trustees and various funders to develop the plans for the restructuring of the church building. A full set of updated plans, based on feedback from congregation and community, was submitted for planning approval in October 2025, with response expected in early 2026.
Members of the congregation continue to be involved in many ways in the life of the community, through membership of community organisations, support for local and national charities and quiet behind-the-scenes service to those in need.
Achievements and Performance
The following are average attendance numbers: Sunday congregation 45-50 in church or hall, and 15 online, Wednesday service congregation 15-20, Prayer Group 6 via Zoom, Open Door Café lunches 35-40, Open Door Coffee 40-50, CAMEO 20, Lent and Advent Study Groups 25, Start Course 15, Intergenerational events 30.
Following the arrival of our new full-time permanent minister in 2024, the congregation continues to face the challenges of providing regular worship and reaching out to the community with confidence and faith that, with God’s guidance and help, it can continue to fulfil its vision to be:
“an open, growing, enthusiastic and supportive Christian community, which
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nurtures members and welcomes newcomers,
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offers a range of inspiring worship and teaching,
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reaches out with the good news of Jesus Christ and
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responds to human need by practical loving service in community and world”.
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Financial Review
For our unrestricted funds, the principal source of income continues to be regular offerings. The non- Gift Aided offerings/donations have remained almost the same as last year, but Gift Aided offerings have increased by 16%. Overall, our General Income has increased by 17%, (including a legacy),whereas our General Expenditure has remained the same, resulting in a relatively small deficit over the year.
Reserves Policy
It is the Trustees’ policy to hold reserves of approximately 6 months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £31,951, of which £24,285 has been designated for the Reserve Fund, £3,378 for the Fabric fund, and £523 for the Sunday Gang Fund, leaving a balance of £3,765 in the General Fund. The Church also held £28,481 of restricted funds which have been provided for the purposes specified on page 8.
Statement of Trustees’ Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session 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 financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly 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 and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
24th February 2026 Session Clerk .......................................................................... date ………………………...
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Selkirk Parish Church SC014883 I report on the accounts of Selkirk Parish Church foT the year ended 31 Decemkr 2025 which are set out on page5 1- 10. Respe¢tiTre responsibilities of management comD)ittee and examiner Th¢ management committee is resp)nsible for the pryardtion of the accoutLts in accordance the temls of the Clwiiics and "frustLt IDvesttnent (Scoilk)nd) Act 2005 and the c.harities Accounts (Scotland) Regulations 2006. The management coullnittee conbiders thai the audii re4uirem¢nt of Regulalion 10(1) (d) of th¢ Accounts Regulations does not apply. It is my reswnsibitity to examine the accounts a5 required under sedion 44(IXc) of the Act and to state whether particular matters bav¢ comc lo Y attclliiorL Basis of iD(J¢peDdeDt ¢xamirycr'& 5tate¢t -M)' eXal[lation is carried out in accordance w.ith Regulation I l of the CkwÉties Accounts (Scotland) Regulations 2006. An examination includes a reiiew of the accounting records kept bN' the c11t. and a comparison of the accounLS presented th those records. It also includes consideration of any unusual ilems or disclosures in the accounts and seeks explanations frorn the committee concerning an). such mallLl3. The proLL.duri% undertaken do Dot proi'ide all the eiiidence that would be requiTed in an audiL and consequenily I do not express an audii opinion on the vie gÈven in the accounts. Independent examiner'$ statement In Ihe Course of MN. examilldlion, no matter has come to my attention hicb gives me reasonable cause to believe thal in any material resFect the requirements: a) to keep accounting records in accordallcc Viith Scction 44(1)(a) of the 2005 A¢t alld Regulation 4 of the 2(M)6 Accounts RegulatioDS: and b) to PT¢pare accounts whi¢b accord with the accounting records and wmply with Regulaiion 9 of Ihe 2(K)6 A¢o)unts Regulatioll5 have not been met, Dr 2. 10 whiuh, tjj my opAnio all¢nlion should drawn in order to enable a Proper understanding of th¢ accounts to be reached. 'ivien Ro&$ Accouniancv and taxation services Independent examiner 15 High Streei Selkirk TD7 4BZ De. 9th March 2026
Selkirk Parish Church Receipts and Payments Account Year ended 31 December 2025
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | |
| Receipts | ||||
| Donations (Note 3) | 58637 | 18480 | 77117 | 78884 |
| Activities for Generating Funds | 4886 | 3966 | 8852 | 11939 |
| Bank & Deposit Interest | 4553 | 13 | 4566 | 4845 |
| Legacy | 2500 | 1000 | 3500 | 1000 |
| 70576 | 23459 | 94035 | 96668 | |
| Rental of Premises | 7635 | 0 | 7635 | 3765 |
| Grants | 0 | 18000 | 18000 | 8955 |
| Consolidated Fabric Fund Release | 0 | 20000 | 20000 | 0 |
| Total receipts | 78211 | 61459 | 139670 | 109388 |
| Payments | ||||
| Costs of generating funds | 101 | 0 | 101 | 97 |
| Charitable Activities | 78273 | 65083 | 143356 | 124648 |
| Governance Costs | 125 | 0 | 125 | 120 |
| Total Payments | 78499 | 65083 | 143582 | 124865 |
| Excess of Receipts over Payments | ||||
| for the year | (288) | (3624) | (3912) | (15477) |
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Selkirk Parish Church Statement of Balances
| At 31 December 2025 | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | |
| Bank & Cash Balances | ||||
| Bank balances brought forward | 32239 | 32105 | 64344 | 79821 |
| Movement in Year | ||||
| Excess of Receipts over payments for the year | (288) | (3624) | (3912) | (15477) |
| Bank balances at 31-12-25 | 31951 | 28481 | 60432 | 64344 |
| Assets | ||||
| Gift Aid receivable | 8927 | 1227 | 10154 | 3958 |
| Liabilities | ||||
| Unbilled heat and light | 821 | 0 | 821 | 118 |
| The accounts were approved by the Kirk Session on 24/02/26. | ||||
| For and on behalf of the Kirk Session _________ Session Clerk |
||||
| _________ Treasurer | ||||
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Selkirk Parish Church
Notes to the Accounts
1 Trustee Remuneration and Related Party Transactions
6 Trustees received reimbursement of expenses incurred to a total of £3,361.
2 Movements in Funds
| 2 Movements in Funds | |||||
|---|---|---|---|---|---|
| At 1 Jan | Incoming | Outgoing | Transfers | At 31 Dec | |
| 2025 | Resources | Resources | 2025 | ||
| £ | £ | £ | £ | £ | |
| Restricted funds | |||||
| Development Fund | 21341 | 48350 | 52459 | 0 | 17232 |
| Organ/Music Fund | 1309 | 13 | 352 | 0 | 970 |
| Open Door Fund | 7679 | 13096 | 12255 | 0 | 8520 |
| Social Relief Fund | 1720 | 0 | 17 | 0 | 1703 |
| Reachout | 56 | 0 | 0 | 0 | 56 |
| 32105 | 61459 | 65083 | 0 | 28481 | |
| Unrestricted Funds | |||||
| Designated Fabric Fund | 6666 | 212 | 0 | (3500) | 3378 |
| Designated Sunday Gang Fund | 320 | 203 | 0 | 0 | 523 |
| Reserve Fund | 24285 | 0 | 0 | 0 | 24285 |
| General Fund | 968 | 77796 | 78499 | 3500 | 3765 |
| 32239 | 78211 | 78499 | 0 | 31951 | |
| Totals | 64344 | 139670 | 143582 | 0 | 60432 |
Purposes of restricted Funds
Development Fund: For any future significant new developments in the life and worship of the congregation, including Children and Families Work.
Organ/Music Fund: To assist with the cost of major organ repairs, and purchase of music resources for use in worship.
Open Door Fund: A Community project aimed at lonely and isolated people in Selkirk. Social Relief Fund: This is a fund to be used for those in need.
ReachOut: To be used to support Outreach & Charitable projects with a Christian purpose. Purposes of Unrestricted Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of church property. Sunday Gang Fund: This fund is for the use of the Sunday Gang.
Reserve Fund: The Trustees have set aside funds as a reserve.
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3 Analysis of Donations
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| WFO Scheme (non Gift Aid) | 2780 | 0 | 2780 | 3944 |
| Gift Aid Donations | 37351 | 3180 | 40531 | 37651 |
| Tax Recovered | 6154 | 588 | 6742 | 10205 |
| Ordinary Offerings (Open Plate) | 7194 | 0 | 7194 | 5768 |
| Other Offerings/Donations etc. | 5158 | 14712 | 19870 | 21316 |
| Totals | 58637 | 18480 | 77117 | 78884 |
| 4 Analysis of Payments | ||||
| 2025 | 2024 | |||
| Costs of Generating Funds | £ | £ | ||
| Offering Envelopes | 101 | 97 | ||
| Charitable Activities | ||||
| Giving to Grow Contributions | 46735 | 36015 | ||
| Presbytery Dues | 1031 | 1071 | ||
| Minister’s/Interim Moderator’s Expenses | 2242 | 3569 | ||
| Pastoral Assistant | 2902 | 3755 | ||
| Pulpit Supply | 680 | 1108 | ||
| Other Staffing Costs | 18571 | 16744 | ||
| Fabric Repairs & Maintenance | 1364 | 5443 | ||
| Other Building Costs | 8147 | 9116 | ||
| Prospective Development Costs | 52459 | 29608 | ||
| Church Office Expenses | 2985 | 3098 | ||
| Donations/Subscriptions | 140 | 3205 | ||
| Other Expenses | 6100 | 10332 | ||
| 143356 | 124648 | |||
| Governance Costs | ||||
| Independent Examiner’s Fees | 125 | 120 | ||
| Total Payments | 143582 | 124865 |
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4 Analysis of Balances Between Funds
| General | Designated | Restricted | Total | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Bank & Cash Balances | 3765 | 28186 | 28481 | 60432 |
5 Minister’s Stipend
All Church of Scotland congregations contribute to the National stipend fund which bears the cost of all ministers’ stipends and employer’s contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,488 and the maximum stipend in 5th and subsequent years of service was £39,856.
6 Collections/Fundraising for Third Parties
| Bethany Christian Trust | 226 |
|---|---|
| Food Bank | 164 |
| Holiday Club | 148 |
| Total | 538 |
7 Grants
We are grateful for the following grants during the last year:
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Presbytery grant to partially fund the Pastoral Assistant for the linkage, 10 hours/week, £2,000
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Barrett Charitable Giving for Development Fund (Kitchen), £3,000
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National Churches Trust grant for Development Fund (Kitchen), £15,000
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
£20,000 was released from the Consolidated Fabric - Capital Fund for the kitchen renovation.
| £ | |
|---|---|
| Consolidated Fabric - Revenue | 69341 |
| Consolidated Fabric - Capital | 279077 |
| Income Fund (6019@£11.06) | 68556 |
| Temporary Fund | (3635) |
| Deposit Fund - Organ | 100 |
| Deposit Fund - General Purposes | 20010 |
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