REGISTF.RF.D CHARITY Nu￿jBER.. SC014913 Report of the Trustees and UnAiiditerl FinHrJcial.8tAtemont.% for the Year Ended 31 Decernber 202S foi. Peebles EvangeIicg1 Chureh Gall Robertson CA Twe¢dside Park Tweedbfink Galashiels Selkirkshir¢ I'DI 3TE Peebles EV￿￿￿￿e1￿C￿l Church Contents of the Fln#nciAI Statements for the Year Et]ded 31 December 202S PAge Report of the'l'ru$tees Independent Liaminer's Report Statement of FinaneSJ)l Aetivitie5 BAI%Lnee Sh¢et r4ote5 to the FinAnciiil Statement5 6 to I I Peebles Ev#iigelitfil Church Report Of the Trustee5 for the YeRr End¢d 31 December 2025 The li￿Ste¢S p￿sent their report with the financial statements of the charity for the year ended 31 De¢ember 2025. The ttustees have adopted the provisions of Accounting and R¢porttn8 by C.harities'. Statement of Recom￿tilded Practice appli¢able to Charities preparing their accounts iii accordance with the Finttncial Report5ng Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 (effective l January 2019). OILVEcfivc, s AND AcfiviTlgS Objective5 thnd ainis The objects of the ¢hurch shall b¢.. The prtsTDOtion of the spiritual welfare of its members. and for the Study and proclamation of Ihe Word of God and for th¢ encouraging and enabling of practical ckni5tian service arkd outreach to the local commuttity and throughout ihe world. Volunteers The triistees wish to rewrd their appreciation of the services rendered by the volunteers. Volunteers engage in a r&nge of a¢tivitie5 in¢luding, but not limited to, asSi5tÈng with the prepardtion and njtming of servic¢5, record keeping and property maintenanc¢. ACHIEVEMEN"rs AND PERtIORMANCE ChAri*#ble Activitie5 The Churcli has met its obligatioiis to visjting prea¢hers all(] has participated in the support of missionary activity. We provide support to elderly mcmbers of the chuwli with some bei1i8 in ¢arc homc5.we also provide mother and toddler groups helping mothers and Children within the cojnmunity. FINANCIAL REVIEW Reserves poliey As a result of the unre5triaed defjcit for the year of £1 1,723 12024 s￿￿lUs.. £l2.3881, th¢ Church had funds of £57,608 at the end of the year12024.. £69,372). The aim is to have sufficient ffserv¢s to meet the annual salary of the full-time worf(er. FUTURE PLANS Th¢ trustee5 are looking ahead to reserve funds to maints￿￿ the fabric of the builditt8. STRUCI'URE, CIOVERNANCE AND MANACEMETrIT Governing document 'I'he Chur¢h is conlA)Iled by its govemiiig document entitled"The Peebles Evangelical Church Constitution" Recruitment and Rpwintment of new trustee5 The appointment of new trLisiees shall be by the existing tsvstec5 from time to time provided always that the appointment shall be with the ul￿nin10￿$ ¢weenient tsf the existing trustees and approved by a simple majority at a church nieeting alled by the truslces. Or%gni5atlonal structur¢ EldeTS are appointed to ivatch over thc spiritual life of the chur¢h at)d ils Tnember%. 1rustees are responsible for the provision and use of the church p2tmises. The practical implementation of maintaining the ¢hur¢h premises is undertaken by officers and leaders are appoinied by the t￿derS aiid appToved by the church members. Risk mxnagement Thc ITUStees have a diity lo ideniify and r¢view the risks to which the Chur¢h is exposed and to ensurE 2ppropriat¢ controls are in pla¢¢ to PTovide reasonabl¢ assurance against fraud and crror. REFERENCE AND ADMINISTRATIVE DETAILS R¢gi$tered Chyi'tty iiumb¢r SC014913 Page I Peebles EvAngeli£￿t Church Report of the Ti'ustee5 foi. the Year Ended 31 Detember 2025 Priniipal addre55 Tweedbrne Peebl¢s Borders EH45 8AX Tru5tee5 K D Holt ITe5igiied 2.6.251 J Lewis R McGinn T McLean R Wliile G Imarshall R ma￿hall lappoiiiled 1.7.251 V Rainiondo lappoinied 1.7.25) Indepetident ExArniner Sheila RobertS011 Gall Robertson CA Tweedside Park Tweedbank Gala5hiels Selkirkshire TDI 3TE Ap ved by order of the board of trustees on ..A.A2.. and signed on 115 behalf by.. J Lewis- Trustee Pag?¢ 2 Indepelldent Ci XAniiner'8 Report to thc Trllstees of Peeble5 EvattgelicAI Church I report on the ac¢ouJts for the year ended 31 December 2025 s¢t out on pages four io eleven. Respeetive respoiisibilities of trustees gnd examlner The ¢harily's Irust¢es are rcsponsiblc for the prcpaTation of tlie accounts in accordance with th¢ terms of the ChaTEties and Trustee Investment (Scotlandl A¢1 2005 and the Charitie5 A¢tounts Iscotlandl Regulutions 2006 las 8rn¢ndedl. The chaTity'% trustees ¢onsider that the audit requiretnent of Regulatton 101 I)lal lo {cl of the Accounts Regulaiions does not apply. It is iny rcsponsibiliry to examine ihe accounts as required undcr Section 441 Illc} of the Acl and to slate wheiher particular matters have come to my attention. Basis of the Ind¢pendent ex￿MIner'S report fvly examination was cariied out in accordance with Regulation I l of ihe Chai'ities Accounts (Scotlandl Regulatioiis 2006. An examitialion includes a review of thc accounting records kept by the charity and a comparison of thc accounts prtsented willi ih05¢ records. It also includes eonsideration of any unusual items or disc105UTes in thc a¢¢ounts, alld seeking explatlations from yov as trustees conceming any such mailers. The procediires iindertaken do Th)t provide all the evidence tliat would be IrquiT¢d En an audit, and con5eqy•itly I do nol txpres5 an audit opinion on the vsew given by the ateounts. Independent eixmlner's staiement In ¢onnection with my examination, no matter has come to my attention .' {11 which gives me reasonable cau5¢ to believe that. in any material respect. the requirements io keep a¢wunting records in Kcordance with Se¢tion 44lllla) of the 2005 Act and Regulation 4 of thc 2006 Accounts Regulations; and io prepair a¢¢outits which accord wilh ihe accounting records and to comply with Regulation 8 of th¢ 2006 Accounts Regulations have not been mei. or 12) io which. in my opinson, attention should be drawn in order to enable a pir>p¢r understanding of the a¢¢ounts to be Itached. Sheila Robertson The Institute of Chartered AccouniJnls ofscotlartd Gall Robertson CA Tweedside Park Tweedbank Gala5hie15 Selkirtible a5setS. the depre¢iJiion is revised pr05Ptclively to renecl Ihe new estiinat¢s. An illLT¢ase in the Larrying aniount of an ￿Se1 as a result of a rtvaliialiort, is reca811ised in other comprehensive ncoine and acciimulaied in capital and reserv¢5, eycepi 10 the extent il reverses a revaluation dccrease of Ihe same as5el previously recognised iii profil or loss. A dtcrcase in the Carrying amount of an assei as resuli of ievaluaiion is recogni5¢d in fjtlier comprehensive incoine io the exieni of any P￿vIOUSlY re¢ognised revaluation increase accuiniilaied in capital aiid r¢setves in respect of that asset. Where a revaluation decTease exceeds the accurnulalcd revaluation gains accumulated in capital and resetves iii respecl of Ilial 4ssei, rhe Lxcess shall be recogiiiscd in PTofit or108S. Impaimienl A Tevi¢w for indicators of inipairnieni is Larried oiil at each r¢pDrting dale, with the recoverable amoiint bein esiiniated wliei'e such indi¢aiors e.xist. Ivhere Ili¢ carrying value e.Kceeds the ￿COVerable amniiiil. thc asset is impaired acLtsrdingply. Prior iinpairmen15 are also reviewed foi. p05sibl¢ r¢vtrsal ai each rew)rtinu dale. Wlien it l5 possible lo estimate tli¢ F￿ve￿ble amoiint of an individual a8set, an estimate is made of the rrcoverable ainoijnl of the casli-generating iiiiit to which the &%set belonn5. The ca5h-gpeneraiing utlii is th¢ smallest idenlifiablc group of as5elS that includes thc a55el and g¢n¢rates cash iiiflows that are l&gely independent i)f tl)e cash inflows froni other asscls or group5 uf dssels. Page 6 coi)linued... Peebles EvangelieHI Church Note5 to the Fln#ncig1 StAtements- eorttinued for the Y¢8r Ended 31 Deeember 2(12S ACCOUNTING POLICIES- continued The charity i5 exempt from on its charitable activitie5. Fund *ctounting Unrestricted funds Can be used in accordance with the ch*'itable objectives ht the discretion ofthe tru51ees. Restricted fisnds ¢an only bc used for particular restricted putposes wiihit) the obj¢ct5 of the charity. Restriclions arise when Specified by the donor or when funds ate raised for particular Erslri¢led purw)5es. Further explanation of the naiure atid pU￿05c of earh fund is ineluded in tlie notes lo the financial siaiements. Provi5iuns Provistons are recosyni5¢d when the entity lias an obligation at tlic Teporting date as a result of a past eveiit,. is probable Iliat the eniily will be required to transfer cconomic benefits in settlement and the amount of th¢ obligation can be estimalcd reliably. Provisions are recognised as a liability in the statement of financial position and Ilie amount of the pwvision as all expense. Pn)visions are inTrlially measured at the besi estiinate of the amount required to 5¢ttle ihe obligation at the reporting date and subscquently reviewed at each Teporting date and adjusted to rtflect the Current best estimate of the amount that would be reqU￿re￿ to settle ihe obligation. ￿tY adjustments to the amounts previously recognised are re¢o&*nised in profit or loss unless the provision was Originally re¢ognis¢d as part of the cost of an asset. Ivhen a provision ss measured at ihe PTe5¢nt value of the aTnount expected to be reqUi￿d to settle the obligatiort, the uftwinding of the discount is reeo8nised in finance costs in profit or loss in ihe period it ari5¢S. TRUSTEES, REMUNERATION AND BENEFITS There were no trustets, remuneration or othcr benefits for the year ended 31 DecemEtr 2025 nor for Ihe year ended 31 December 2024. Trustees, expense5 There were no iruslee5' expenses paid for ihe year end¢d 31 December 2025 nor for the year ended 31 De￿rnber 2024. srAFF COSTS 31.12.25 31.12.24 Wages and salarie5 23.362 3.665 23.362 3,665 The ave￿ge tnonihly number of employees during tlie yearwas a$ follows.. 31.12.25 31.12.24 Pastor No employees received emoluments in excess of £60,IX>O. Page 7 continued,.. Peebles Evan%elical Church Note5 to the Fini?ncial Siateinent.s. continued (or the Year biin(led 31 Dteember 20Z5 COttrlPARATIVE8 FOR THE STATEITrlEIYT OF FINANI CIAL ACTIVITIES Unre51riLted fund Restiicled funds Tuial funds ENCO￿TE AND ENDO%VINIENTS FROl*I Donativns dnd le&*acies 43,542 43.542 EXPEINDITLIRE OINI Chui'itable actLVltie5 Cliaritahl¢ acliviilcs Salaries Grnnt5 10 individitsals 18,59? ) 18,59) I 9,630 3.565 9.6iO 3.565 Oiher 26,Oi2 520 26,552 TotAI 21,004 10,liO 31,154 NET INCOMEIIEXPEINDITURE) 110,1501 RECONCILIATION OF FUIYDS Total funds brought foTward 44,436 12,548 56,984 TOTAL FUNDS CARRIED FORWARD 66,974 2.i98 69,372 INDEPENDENT E.XATrI IINERS FEE Gall Robertson CA charged the charity the sum of £882 12024 £7?6) for accounts preparation & independenl examination woik. GOIIYC. COiYCERN The truslccs have a5se55¢d a period of 12 months frorn the dale of approval of the financial 51atemenls aiid consideT that no material iincettaiiities exist Ihal ¢asi signifJLani doubt about th¢ ability of tlie charity to coiilinue as a uoing concern. Thiis Ihe Iriisiees adopt the going coiic¢rn bd51s of accounting in prcpaiing the financial staletn¢tLIS. TAIYGKBLE FIXED ASSETS PIRnl and rnaLhinery cosr Ai l January ?025 and i I tkcember 2025 9,484 DEPRECIATION At l Janiiary ?0?5 Charxe for year 1,766 1,897 At 31 tkretnber 2025 3,66i NET BOOK VALUF. At I l December 2025 5,821 At il December 2024 7,718 Page 8 Peebles Evangelical Cliurch Notes to Ihe VinAiicial Statem¢nt$- tontinued for tlie Yeai. Ended 31 Detember 2025 DEBTORS.. ￿MOU￿rS FAI.I,ING DUE WITlllIY ONE YF,AR 31.12.25 31.12.24 Trade debtors r￿ation and S￿la1 security 917 3,587 5,710 3,547 4.504 9,257 ACCRUALS AND DEFERRED INCOME 31.12.25 31.12.24 A¢¢ruals and defrrred income 794 756 10. fvIOVEMEprr IN FUNDS Net mov¢rnent in funds Transfers between funds At 31.12.25 At 1.1.25 Unrestricted funds General fund 66,974 111,204) 370 56,140 Restricted fund5 Plants fund Challenge trust 2,028 370 (520) 1,508 13701 2,398 15201 13701 1,508 TOTAL FUNDS 69,372 {11,724) 57,648 Net movement in fund5, included in th¢ abo￿ are as follows-. Incotning resour¢¢s Resour¢es expended Movement in funds Vnreslrirted funds Gencral fund 79284 {90.488} 111,204) Restricted funds Piano fund {520) {520) TOTAL FUNDS 79.284 (91,0081 111.724) Page 9 Contirtued... Peeble5 EY#ngeli¢nl Church Notes to tlje FinHnLi#I SL#tement5- continued for the Year Ended 31 Decenibei. 2025 10. P¥lOVEMEh'T IN FUNDS- eothllnued Compkrative5 for movemeiit in funds moveiiienl in fund% At il.12.24 Uniestrioted funds Genernl fiind 44.4)6 22.538 66.974 Restricted fun(Is Piano fund Cballejige trust (520) 19,6301 2.0?8 370 10.000 12,548 2,398 TO'I'AL FUYI DS 56,984 12.388 69,j7? Coniparative net movement in funds, included in the aknve a5 follows.. IncoiniThg reSOUTC¢5 Resourees expend Movemeiit in funds Uttrestricted funds General fiind 43,542 121,0041 Restricted funds Piano fiind Chllll¢nge triist {5201 19,0301 15201 19.6301 110,150} 110,1501 TOTAL FUNDS 4i,542 12,388 A cutrenl year 12 rntsnihs and prior year 12 months combined posltitsn is as follows.. Transfers betwcen fiinds movement in fiinds At 31.1?.25 At 1.1.24 Unrestricted futtds Gentral fund 44,436 11,i34 370 56,140 Restricted Piaiio tiind Clialleiige trusi 2.548 10,000 11.0401 19,6iOI 1,508 13701 12.548 110.6701 13701 1.508 TOTAL FUNDS 56,984 664 57,648 coiitiiiued... P¢ebles Ev*ngelic%l Chureh Not¢$ to the Viiixncial Stat¢menf5. ¢ontinu¢d for the Year Ended 31 Dectmber 2025 io. MOVEMENT IIY FUNDS- continued A current year 12 monihs and prior year 12 months combined nei movement in funds. included ID the above a a5 follows.. Incoming resources Resources expended Movemcnt in funds Unrestricted funds GtneTal fund 122,826 1111,492) 11,334 Restricted funds Piaiio fund Challenge tn]st (1.0401 {9,630) {1,040) 19,6301 110,6701 110.670) TOTAL FUNDS 122,826 (122,162) RELATED PARTY DISCLOSURES There were no relaied party transactions forthe ycar ended 31 December 2025. 12. PUBLIC BENEFIT ENTITY The chority is a public benefit enttty.