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2024-12-31-accounts

ALE AND TEVIOT UNITED CHURCH OF SCOTLAND

TRUSTEES’ ANNUAL REPORT AND

RECEIPTS & PAYMENTS ACCOUNTS

Congregation No: 060340 Scottish Charity No: SC 016457

2024

ALE AND TEVIOT UNITED CHURCH OF SCOTLAND

Charity No: SC016457

Congregation No: 060340

Contents

Reference and Administrative Information ………………………….…. 3 Structure, Governance and Management Governing Document ……. 4 Objectives and Activities ……………………………………………….… 4 Achievements and Performance ………………………………………... 5 Financial Review ………………………………………………………….. 6 Reserves Policy …………………………………………………………… 7 Statement of Trustees' Responsibilities ……………………………...... 7 Independent Examiner's Report ………………………………………… 8 Receipts and Payments Account ……………………………………..... 9 Statement of balances …………………………………………………… 10 Notes: Movements in Funds ……………………………………………. 11 Purposes of Funds ……………………………………………… 11 Analysis of Donations and Payments ………………………… 12 Minister’s Stipend ………………………………………………. 12 Collections for Third Parties …………………………………… 13 Balances …………………………………………………………. 13 Appendix: Funds held on behalf of the Congregation ……………….. 14 Projection 2025 ……………………………………………… 15

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND Charity No: SC016457 Congregation No: 060340

TRUSTEES' ANNUAL REPORT

For the Year ended 31[st] December 2024

Reference and Administrative Information

Charity Name: Charity Registration No: SC 016457 Congregational Reference No: 060340 Contact Address: 3 Wildcatcleugh, Lanton Road, JEDBURGH, TD8 6SD

Ale and Teviot United Church of Scotland

Trustees:

Principal Office Bearers :

Minister: Interim Moderator: Session Clerk: Treasurer: Clerk of Works:

Trustee who left during the year:

Independent Examiner:

Business Owner/Manager

Bankers:

Royal Bank of Scotland, Galashiels (B) Branch, 35 Bank Street, Galashiels, TD1 1EP

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND Charity No: SC016457 Congregation No: 060340

Structure, Governance and Management Governing Document

The Church is 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 elders of the church and are chosen from those members of the church who are considered to have the appropriate skills and gifts. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by the Presbytery. In circumstances where there is no minister, such as the present, the Presbytery appoints an Interim Moderator to act as Moderator of the Kirk Session until a new minister of the charge is inducted. We had a change of Moderator in November this year. Revd Derek Brown was replaced by Mr Stuart Kelly. Five elders resigned from the Kirk Session for a variety of reasons, at the end of 2023.

Organisational Structure

The Kirk Session meets at least four times a year, chaired by the minister (but now by the Interim Moderator) and considers all aspects of successfully running the church, spiritually and financially. The Kirk Session appoints a Clerk of Works to deal with Fabric matters. Ale and Teviot United Church is now in a Linkage with Jedburgh and Oxnam Church (now in Union). A Nominating Committee is in the process of being set up to consist of 9 members from Jedburgh and Oxnam and 4 members from Ale and Teviot.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in government. It 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 in Scotland and beyond.

Services in Ancrum church include the use of a large-screen television monitor, a laptop PC and a revised sound system. This has proved successful and is wellliked by the congregation. One elderly, disabled member is provided with a memory stick containing a sound recording of each Ancrum service, for which she is very grateful. As there are now no organists, Crailing and Lilliesleaf churches both have an electronic hymnal that plays through their PA systems.

A Devotional Diary, based on the two-year daily lectionary of the Presbyterian Book of Common Worship, is prepared and emailed to several members four or five times per year. It includes daily Bible readings from the Psalms, the Old Testament, and the New Testament. Printed copies are available in each of the churches.

Ancrum and Lilliesleaf churches are available for use by Ancrum Primary School and Lilliesleaf Primary School respectively, for concerts, prize-giving, and pupil visits, when requested.

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND Charity No: SC016457 Congregation No: 060340

Achievements and Performance

Most attendees are of the “grey power” generation. Many of the more elderly and vulnerable members remain at home, particularly in windy and very cold weather. The Congregational Roll decreased during the year from 299 to 291, due to deaths and moving away from the parish. There are 88 on the “active” Congregational Roll, (which includes 9 Adherents) and 203 on the Supplementary Roll.

Tea & Coffee after the Ancrum services are usually well attended and enjoyed. A big thank you to those who help with the organization – and the washing up!

During the year, there were 3 weddings, 1 funeral, and no baptisms.

It was a pleasure to have the 42[nd] Dundee Boys’ Brigade join us for our Ancrum service at the start of July. They were holding their annual camp week at the Ancrum football field. It was a joy to have over 30 youngsters and their leaders sharing the service in the church.

After the success of the previous Fischy Music School Day Event for the pupils at Ancrum Primary school in 2022, Fischy Music Days, for Ancrum Primary and for Lilliesleaf Primary School, were held in the Spring, much to the delight and enjoyment of the children. The Kirk Session agreed to provide the funding necessary for these events from the Ale and Teviot Mission and Outreach fund.

We were delighted to be able to accommodate Ancrum School again for their Christmas Nativity concert this year. It was a great success and well received by all who attended. We look forward to more opportunities to support the Ancrum school children and staff. The custom of presenting those leaving the local Primary Schools with a Bible was continued this year. The treasurer had the pleasure and privilege of presenting each of the nine young people leaving Lilliesleaf Primary with a Teen-age Bible at the school’s prize giving held in the Lilliesleaf church at the end of the summer term. He also presented Children’s Bibles, in Ancrum school, to the ten P5 youngsters leaving Ancrum Primary. Both schools are not only willing, but keen to maintain contact with the Churches and there are real opportunities for outreach there. During the year, both schools took classes to visit their local church as part of the Curriculum.

Typical attendances during 2024 were as follows:

Ancrum: Sunday services [3-4 per month] 15 – 20 Crailing: Sunday services [1 per month] 10 – 15 Lilliesleaf: Sunday services [3-4 per month] 7 – 12

As the Linkage with Jedburgh and Oxnam has been ratified, and a Nominating Committee for the Charge is being set up, it is likely that Crailing Kirk will be put up for sale in 2025.

With an uncertain future, we have a few members who can operate the technology used for services in Ancrum Church and a small team of people who are willing to lead services in our three church buildings. Members of this worship team have conducted most of the services in our churches this year, with occasional services being conducted by the Interim Moderator and visiting speakers. There are also congregation members who help in services by doing Bible readings.

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND Charity No: SC016457 Congregation No: 060340

On the administration front, we advertised for a part time, paid, Church Secretary to do some clerical jobs to reduce the workloads on the acting Session Clerk and the Treasurer. Sadly, this post remains unfilled.

We were fortunate to have the as our Interim Moderator for 10 months. As he had other responsibilities in the Presbytery, he was limited in the number of services he could conduct, but we are grateful for his help and encouragement.

Our thanks go to the Interim Moderators and to all who have helped to maintain the Church’s presence and influence in the extended Parish during these difficult and uncertain times. Also, a big ‘thank you’ to those who have faithfully played their part, keeping our buildings clean, programming and operating the hymnals, preparing and operating the on-screen presentations, and leading or helping with our services whenever necessary.

Financial Review

The principal source of income is the weekly offerings and bank standing orders. The associated Gift Aid tax refunds and activities for generating funds contribute significantly. The Gift Aid Small Donation Scheme (GASDS) also provides a useful addition to our funds. This year, overall donation income has decreased by 2.5% compared with 2023. This is mainly due to smaller numbers in the congregations. When there are less than 10 attendees for a service, GASDS refunds cannot be claimed. The 86.2% increase in bank interest is a welcome boost.

The Weekly Freewill Offering envelopes being used by standing order Gift Aid donors to donate spare change, continue to boost the receipts.

The restricted “Ale & Teviot Mission and Outreach Fund”, established in 2014, is still in a strong position. This is due largely to very generous annual donations in previous years.

Our collections for, and giving to, third parties were reduced compared with last year, showing a 56.7% decrease. The restricted “Third Party Fund” set up in 2016 by the Kirk Session, enables the payment of GASDS on any cash collections for third parties to be included in our giving to them. The GASDS refunds are claimed later. The Tea and Coffee Fund is also restricted, primarily to generate funds for a worthy cause. Its accounts are kept separately. The £490 generated this year has yet to be allocated.

Payments have decreased by 17.7%, compared with 2023. The most significant decreases were Manse expenses (97.7%), Locum pay (87.2%), and the Giving to Grow contribution (39.7%). Presbytery dues increased by 69.3%, Mission and Outreach by 105.5%, and Fabric Repairs and Maintenance by 227%. The fact that the manse is rented out boosts our General Trustees’ Consolidated Fabric Fund Revenue Account, from which we can draw funds.

Challenges will continue in the year ahead, particularly as the Giving to Grow contribution increases from £4,879 to £17,391 (256.4%), but I believe that the Lord will provide. It is our stewardship duty to review our giving and to do our bit to further the work of Ale & Teviot United Church in the community and beyond. I urge any donor who pays Income Tax and/or Capital Gains Tax to complete a Gift Aid Declaration form if they have not already done so. A sincere “thank you” to all who have continued to support Ale and Teviot United Church in these troubled times.

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ALE AIYD TEVIOT uNrrED CIIURCH OF SCOTLAJYD Charity No." SC016457 Congregalion No." 060340 Reserves Policy In March 2022 the Trustees agreed to hold reserves of at least £15,000 per church building and £5,000 for the Manse, to allow for fabric emergencies, as well as at least o months, average expenditure. At the end of 2024 the Church held cash frjnds of £110,623.23, of which the sum of £50,593.89 has been designated for the Fabric Fund. The General Fund stood at £33,899.27. The Church also held £26,130.07 of restricted funds, which are provided for the purposes specified in Note 2 (page 11). There are more details concerning these funds in Note 8 (page 13). statement of Trustees. Res onsibilities 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 lake reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Date 7of15

ALE AIYD TEVIOT uNrrED CIIURCH OF SCOTLAJYD Charity No." SC016457 Congregalion No." 060340 Inde endent Examiner's Re ort To the Trustees of Ale & Teviot United Church I report on the accounts of the charity for the year ended 31st December 2024, which are set out on pages 9 to 15. Respectlve responslbllltles of trustees and examlner The charty's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charty trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (cl of the Act and to state whether matters have come to my attention. Basis of independent examiner's statement An examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement During my examination, no matter has come to my attention lgthep 1. which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 44 {1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn. to enable a proper understanding of the accounts to be reached. Address. Signed: Date: s1ts Jzs 'Please delete the words in brackets rfthey do not apply. Ifthe words do apply. please set out those matters which have come to yourattention. (Use a separate sheet if necessary.J 8of15

ALE AND TEVIOT UNITED CHURCH OF SCOTLAND

Charity No: SC016457

Congregation No: 060340

Receipts and Payments Account Year ended 31 December 2024

Receipts
Note
Donations + Tax recovered
3
Other Offerings and Activities for
Generating Funds
Donations Totals
Receipts from General Trustees
Other Receipts and Refunds
3a
Bank Interest
Payments
4
Costs of generating funds
Charitable activities
8
Charitable donations
6
Governance costs
Total Receipts
Total Payments
Excess of Receipts over Payments
for the year		 Funds
2024
£
21,163
1,716
22,879
11,728
413
1,649
36,670
121
28,600
-
28,722
7,948
Unrestricted		 Restricted
Funds
2024
£
3,776
3,776
550
4,326
2,167
980
3,147
1,179		 Total
2024
£
24,939
1,716
26,655
11,728
413
2,199
40,996
121
30,767
980
-

31,868
9,127		 Total
2023
£
26,897
455
27,352
11,803
1,750
1,181
42,086
98
36,339
2,265
-
38,702
3,384

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ALE AIYD TEVIOT uNrrED CIIURCH OF SCOTLAJYD Charity No." SC016457 Congregalion No." 060340 statement of Balances at 31st December 2024 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 Total 2023 Bank & De osit Balances Bank balance brought foNard Cash (Tea & Coffee) 76,545 24,951 23 101,496 23 98,214 Movement in year: Excess of Receipts over Payments Church Tea and Coffee Fund Bank and cash balances clf 7,948 1,179 18 26,135 9,127 18 110,628 3,384 18 101.620 84,493 Assets Banked offering {31st Dec 2023) Fabric Claim (July-Dec) C. of S. HMRC GA and GASDS (July-Dec) M & M Refund {overpayed 2023) Tea & Coffee 3rd Paty Donations Totals 142 1,248 1,509 6,545 1,991 488 6,545 2,307 488 70 9,410 317 70 387 9,023 2.898 Llabllltl8S Electricity Ancrum Electricity Crailing Electricity Lilliesleaf Locum Salary Locum Travel Maintenance and cleaning {'Leaf) Due to a 3rd Party (to be agreed) Totals 63 45 43 63 45 43 75 110 121 1.218 40 553 500 500 490 1,140 490 490 650 2.117 The accounts were approved by the Kirk Session on the 27th May 2025 For and on behalf of the Kirk Session and Financial Board- Acting Session Clerk Treasurer 10of15

ALE AIYD TEVIOT uNrrED CIIURCH OF SCOTLAJYD Charity No." SC016457 Congregalion No." 060340 Notes to the Accounts 2024 All flgures are rounded to the nearest £1. but the pence are accounted for in spreadsheet calculations. This occasionally produces small rounding anomalies in total5. 1 Trustee Rernuneration and Related Party Transactions During the year. no trustee or related paty received any remuneration. However, one knjstee. the Fabric Convener, a member of the Kirk Session and the Lilliesleaf Church Officer has sent an invoice for £500 for hi5 senrices for 2024. As this wa5 not received until 2025, the payment 15 not induded in these accounts. The trustees thank him for his work. 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 Movernents in Funds ol￿an 2024 31-Dec 2024 Receipts Payments Transfers Unrestricted funds Designated Fabric Fund General Fund Unrestricted Funds Totals 56,695 19.850 76.545 12,124 24,546 36.670 18,225 10,496 28,722 50,594 33,899 84,493 Restricted funds Mission and Outreach Fund Third Party Fund Restricted Funds Totals 25,224 272 24.951 2.744 1,582 4.326 2,167 980 3,147 25,800 330 26.130 Church onty Funds. Totals 101.496 40.996 31,868 110,623 Tea & Coffee Fund 23 399 417 All Funds. Totals 101,519 41.395 32,285 110.628 Includes £70.00 {payments for Oct- Dee 20241 lodged in January 2025 Pur ose of Desl nated Fund Fabric Fund: This fund is for the maintenance of Church properties. In March 2022 the Trustees agreed this should amount lo at least £15,000 per church building and £5.000 for the Manse- £50.000 in total. Pur oses of Restricted Funds Ale & Teviot Mission and Outreach Fund: This fund was set up many years ago to prowde for mission and outreath specifi￿llY wthin the Ale & Teviot di5trid - with particular emphasis on y¢Jung people. Tea & Coffee Fund: This raises Third Paty donations by providing refreshments after most service5 in Ancrum Church. The fund is administered by a congregational volunteer. Regular sums are paid into the Church's Third Party Fund. At the end of the year. a small cash float is retained. The recipient{sl of the proceeds islare agreed by those who partiapate. Third Party Fund: This is for collections for 3rd pa￿eS and associated GASDS and GA claimed. It was set up to enable the giving of relevant GA and GASDS refunds to third parties before we daim the refvnds. 11of15

ALE AND TEVIOT UNITED CHURCH OF SCOTLAND

Charity No: SC016457

Congregation No: 060340

3
GA + GASDS Donations
Analysis of Donations
Tax Recovered (for 2023)
Tax Recovered (present year)
Other Offerings and Donations
Donations Totals		 Unrestricted
Funds
2024
£
17,666
1,071
2,427
1,716
22,879		 Restricted
Funds
2024
£
2,959
438
379
-
3,776		 Total
Total
2024
2023
£
£
20,625
22,570
1,509
501
2,805
3,825
1,716
455
26,655
27,352

3a Several sums for fabric and energy £396.00; BT £17.24.

4
Offering envelopes,etc.
*
Collections to 3rd Parties
Equipment
Heat and light
Insurance
Locum salary
Manse expenses
Mission and Outreach
Music
Presbytery dues
Pulpit Supply
Sound System
Travel
Website
Total Payments
Giving to Grow' Contribution
Other expenses
Printing, stationery and postage
Fabric repairs & maintenance
Analysis of Payments
Costs of generating funds
Charitable activities**		 2024
121
55
8,415
3,924
5,886
1,218
76
5,367
340
50
881
423
1,000
-
489
477
28,722		 2024
980
1,871
296
3,147		 2024
121
980
55
8,415
3,924
5,886
1,218
76
5,367
1,871
340
50
881
719
1,000
-
489
477
31,868		 2023
98
2,265
32
2,573
2,447
5,678
9,548
3,324
8,902
910
-
678
520
734
-
106
480
408
38,702

Governance costs: Examiner’s fees - None charged

5 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 accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years of service) was £38,884.

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND Charity No: SC016457 Congregation No: 060340

Congregation No: 060340

6
Bethany Christian Trust
Jedburgh Food Bank
Poppy Scotland
Mary's Meals
7
Balances 31/12/24
Church - Bank
Totals
Collections for Third Parties
42nd Dundee Boys' Brigade
Totals
Tea and Coffee Fund - Cash		 Unrestricted
84,493.16
84,493.16		 2024
£
300
380
300
980
Restricted
Total
26,130.07
110,623.23
4.92
26,130.07
110,628.15		 2023
£
915
500
600
250
2,265

8 Some time ago, the main benefactor of the Mission and Outreach Fund agreed that some of their donations could be used to help support the General Fund, if deemed necessary. When the Assets and Liabilities are taken into account, the funds should stand as follows: the Fabric Fund in credit at £56,488.49, the General Fund in credit at £36,377.72, the Mission and Outreach Fund in credit at £25,975.43, and the 3rd Party Fund in credit at £51.08.

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND

Charity No: SC016457

Congregation No: 060340

APPENDIX
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December
Credit Balance at 31 December
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
CONSOLIDATED FABRIC FUND
CAPITAL ACCOUNT
REVENUE ACCOUNT		 2024
£
204,449.85
299,277.99
23,890.69		 2023
£
204,449.85
285,129.85
13,926.59

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ALE AND TEVIOT UNITED CHURCH OF SCOTLAND Charity No: SC016457 Congregation No: 060340

Congregation No: 060340

Excess of Receipts over
Payments for the year
Other Receipts and refunds
Total Receipts
Payments
Costs of generating funds
Charitable activities
Total Payments
Receipts from General Trustees
Projection
Receipts
Donations + Tax recovered
Other Offerings and donations and
Activities for Generating Funds		 2025
£
24,500
1,500
26,000
9,000
2,000
37,000
130
43,000
43,130
6,130
 2024
£
26,000
2,000
28,000
10,000
1,000
39,000
100
32,400
32,500
- 6,500

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