2025-12-31-accounts

The Church of Scotland

Caddonfoot Parish Church of Scotland

Trustees' Report and Annual Accounts for the year ended 31[st] December 2025

Congregation No: 040254

Charity No: SC016990

Reference and Administrative Information

Charity Name: Caddonfoot Parish Church of Scotland Charity Registration Number: SC016990 Congregational Reference No: 040254 Charity (OSCR) Contact Address: Mr Andrew Bird 9 Craigmyle Park Peel Clovenfords Galashiels Selkirkshire TD1 3LA

Trustees

Interim Moderator: Rev Mark Nicholas (Caddonfoot Trustee from August 2024). Elders (Elders who were a Charity Trustee): Mr Roderick Beatson (Caddonfoot Elder from September 2014). Mr Andrew Bird (Caddonfoot Elder from October 2007). Mrs Catriona Bird (Caddonfoot Elder from February 2016). Mrs Anne Grieve (Caddonfoot Elder from October 2007). Mr Atholl Innes (Caddonfoot Elder from September 2002). Miss Frances Pringle (Caddonfoot Elder from November 2017). Mr W (Bill) Wheelans (Caddonfoot Elder from November 2017).

Elders Emeritus

Elders Emeritus (Elders who were not a Charity Trustee): Mr William (Bill) Birch Mr Alistair Black Mrs A (Irene) Bruce Mr John Bruce Mrs E (Fay) Brydon Mr Philip Hartland Died 15[th] June 2025. Mrs Jo Lawson

Principal Office-bearers (who, together, can act on behalf of the Kirk Session between KS meetings)

Interim Moderator: Rev Mark Nicholas (from August 2024). Session Clerk: Mrs Anne Grieve (from March 2008). Depute Session Clerk: Mr Atholl Innes (from January 2019). Congregational Treasurer: Mr Andrew Bird (from March 2009).

Independent Examiner

Mr Gregor Scott

Bankers (main)

The Royal Bank of Scotland

1

Trustees Annual Report Year ended 31 December 2025

Structure, Governance and Management

(a) Governing Document

• The Church is administered in accordance with the terms of the Unitary Deed of Constitution.

(b) Recruitment and Appointment of Trustees

• The members of the Kirk Session are the charity trustees.

• The Kirk Session consists of:

• Elders of the church – who are chosen from the church membership as they are considered to have the appropriate gifts and skills.

• The minister (when there is a minister in post) - who is elected by the congregation and inducted by Presbytery.

• The Interim Moderator (when there is no minister in post) - who is appointed by Presbytery.

(c) Charitable purpose

• The official purpose of the charity (as recorded by OSCR) is “The advancement of Religion”.

(d) Organisational Structure

• The Kirk Session is responsible for spiritual and management affairs within the church and meets (either in-person or via the on-line “Zoom” video conferencing platform) approximately six times a year (moderated by the Minister/Interim Moderator).

• The Charge of Caddonfoot linked with Stow: St Mary of Wedale and Heriot was created (as part of the Presbytery of Melrose & Peebles) on 28[th] May 2021 with an allocation of one full-time minister. o The Church of Scotland indicated that for 2025 a full-time minister’s central costs were £50,815 per year (covering Stipend, National Insurance and Pensions). That cost does not include other ministry local costs (e.g. Manse, Ministers travel, etc.).

• Each congregation currently contributes to the cost of their minister via the “Ministry Here” element of their “Giving to Grow” contributions. Despite being a Vacant Charge since April 2023 (and not having Presbytery permission to call a minister), in 2025, the Charge of Caddonfoot linked with Stow: St Mary of Wedale and Heriot contributed about 52% of the cost of a minister. A new ministry funding model is due to be presented to General Assembly 2026.

• The Church of Scotland started another major organisational/structural review in 2021/2022 (not least as ministry costs of two-thirds of congregations are subsidised by one-third of congregations).

• Lothian & Borders Presbytery produced a 2023 Presbytery Mission Plan (including a major reduction in Church buildings and a reduction in the number of ministers) and agreed that with Faith Nurture Forum and General Trustees (but not with Kirk Sessions/Congregations).

• As part of the Lothian & Borders 2023 Presbytery Mission Plan for this Charge: o Caddonfoot congregation and Stow & Heriot congregation are to consider Uniting.

  • All Church buildings (Caddonfoot, Heriot, Stow) are marked category “B” (for closure).

• Caddonfoot Kirk Session considered (and rejected) the option of uniting with Stow & Herit.

• During 2024, there was a Caddonfoot Local Church review. The Local Church review report (approved by L&B Presbytery in December 2024) proposed halting the Lothian & Borders 2023 Presbytery Mission Plan proposals for Caddonfoot whilst other ways forward are explored. A Local Church review Action Plan was submitted by Caddonfoot to Presbytery in early 2025 – and that was approved by Presbytery in December 2025.

• In late October 2024, there was a General Trustees Inspection of all three Church buildings. In respect of Caddonfoot Church building, the verbal comments during the inspection were extremely positive – and General Trustees made several positive suggestions (e.g. about how to improve the kitchen and toilet facilities in Caddonfoot Church building).

• In June 2025, the General Trustees report (following their inspection in late October 2024) was circulated and it recommended that:

  • Stow Church building should be sold as soon as possible.

  • Herriot Church building should be retained for the short term only (until a new location for Worship in Stow & Heriot Parish has been agreed with Presbytery).

  • Caddonfoot Church building should be retained as long as Caddonfoot finances permit.

2

Trustees Annual Report Year ended 31 December 2025

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. 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.

The charitable purpose of Caddonfoot Church is “The advancement of Religion”. To deliver that, it:

• Aims to comply with all Civil Law (e.g. ensure safeguarding training is up-to-date/refreshed as required; apply publicly-accessed building regulations (e.g. heating); Equality/Diversity/Inclusion, etc.).

• Aims to be supportive/inclusive (e.g. where folk need transport in order to attend Services, where folk require a hearing loop to hear Services, where folk require scripts to follow Services, where folk require Service materials in large-print, where folk are unable to attend Services and need either a Service script on-line or need a printed Service script delivered to them, etc.).

• Aims to hold an early Sunday morning Service of worship (e.g. 09:30) each week in Caddonfoot Church building (with Communion normally on the 1[st] Sunday in February, May, September & November – and including any Baptisms, Church membership admissions and Elder ordinations).

• • Holds a Good Friday evening communion service at 19:00.

• Holds an Act of Remembrance on Remembrance Sunday at the Caddonfoot Parish War Memorial.

• Holds a Christmas Eve Watchnight service at 23:00 (Carols) for 23:15 (Service).

• Holds on-request Services (e.g. Weddings, Funerals, Memorials) which are scheduled by the Minister/Interim Moderator/Locum minister.

• Builds a sense of community for those attending services (e.g. via refreshments after services).

• Reaches out to, builds connections/bridges with, and supports/encourages participation in the parish communities/groups/activities (physically, digitally, financially, etc.) e.g. Caddonfoot Church Website, Community Facebook page, Street Pastors, Galashiels Foodbank, contributions to Caddonfoot Parish newsletters/calendars, etc.

• Supports the wider work of the church (e.g. Parishes/Presbyteries, Scotland/UK/International).

Achievements and Performance

(a) Caddonfoot Congregation, Services and Building

• Sunday morning Services (including Sunday morning Communion)

• A total of 50 Sunday morning services were held in Caddonfoot Church.

  • 6 Special services (e.g. Baptisms/Blessings): average attendance: 29 (2022: 22).

  • • 44 Normal services (excludes special services): average attendance: 20 (2022: 18).
  • • All services (including normal and special): average attendance: 21 (2022: 19).

• Two Caddonfoot Sunday services were cancelled re joint services (Heriot 29/06; Stow 31/08).

• For each Service, printed materials (normal and large print) were available in the church and delivered to folk on request. Digital Service scripts were available on the Caddonfoot website.

• o On the 1[st] , 2[nd] , 3[rd] & 4[th] Sundays monthly, Caddonfoot Sunday morning Services were held at 09:30. On any 5[th] Sundays monthly, a joint Sunday morning Service was held at 10:30.

• The Locum minister (Rev June Johnston) usually provided the fully-scripted Service and led the Service. When the Locum minister was unavailable (e.g. on leave), usually the relevant fully-scripted Service was downloaded from ABVCOS and an Elder led the Service.

• Maundy Thursday Communion Service (joint Service - always hosted by Stow & Heriot) was held.

• Good Friday Communion Service (joint Service - always hosted by Caddonfoot) was held.

• An Act of Remembrance at the Caddonfoot War Memorial was held.

• Christmas Eve Watchnight Service was held.

• Christmas Day Service (joint Service - always hosted by Stow & Heriot) was held.

• Funeral services were held during the year as requested (prepared/led by folk such as the Locum Minister, etc.) – often at places such as Borders Crematorium rather than in Caddonfoot Church.

3

Trustees Annual Report (continued) Year ended 31 December 2025

• The Caddonfoot Church Youth Group (“CY” – formerly known as Sunday School) team continued to provide materials/activities to CY members for them to undertake at home – until Summer 2025 when the last CY member moved on to Secondary School.

• As a rural parish covering 24 mainly small and widely-spread local communities, an informal system of car lifts is in place to transport people to/from the church.

• The congregation met for refreshments (provided, on a personal basis, by one or more individuals) in the church after the Sunday service.

• The model for Pastoral Care (and the role of Elders) is.

• Anyone requiring Pastoral Care directs their request to the Minister/Locum minister/Interim Moderator (who will then decide who needs to be involved in addressing that request).

• Most Elders have a “Delivery District” (consisting of a number of church members/adherents) and the Elder delivers printed church-related communications to (and maintains informal contact with) the folk in their Delivery District.

• Many folk give time/effort to support Services/Activities in Caddonfoot building including Church opening/closing (e.g. Sundays, Weddings, Funerals, etc.) and heating management, Bellringers, Music team, Reading team, Refreshments (individual volunteers), Service preparation - and associated Orders of Service / Full Service script formatting/printing, Welcome & Door stewards.

• Many folk give time/effort to maintain/prepare Caddonfoot building including Cleaning (individual volunteers), Communion/Linen preparation, Flowers/decorations (Sundays, Advent/Christmas, Easter, Harvest, Remembrance, etc.), Flower troughs, Memorial Wood / Prayer Walk, Projects (e.g. Audio-Visual, Driveway, Heating, Windows – but all projects were on hold in 2025 re Presbytery Mission Planning), Property Working Group.

• Many folk give time/effort to support Caddonfoot congregation and communities including CY team (to June 2025), Finance Working Group, Fundraising Working Group (inactive in 2025), Health & Safety, Life & Work (to August 2025), Presbytery Elder, Publicity, Roll keeper, Safeguarding, Caddonfoot Parish newsletter/calendar distribution teams, Visiting (housebound, etc.), Website, World Mission.

(b) Reaching out to (and being involved with) Caddonfoot Parish community

• Members of the congregation are involved with quite a number of local community

• activities/groups/events … including Clovenfords Primary School, Bookworms, Coffee mornings, New-age Kurling, Caddon Crafters, Bridge Club, Scottish Country Dancing, Caddonfoot Hall, U3A, Borders Street Pastors, Gala Foodbank and Clovenfords & District Community Council.

• The Caddonfoot Parish newsletters/calendar (free copies of which were distributed … by a mixture of church and community volunteers … to around 850 households/locations inside/outside the parish) generate a significant positive response.

• In 2025. the Caddonfoot Parish newsletter (to which Caddonfoot Parish Church contributes articles, information, etc.) was produced/distributed twice (Easter/Harvest).

• In 2025, the Caddonfoot Parish calendar 2026 (to which Caddonfoot Parish Church contributes information) was produced/distributed once (early December).

(c) Reaching out beyond Caddonfoot Parish (Scotland, UK and the wider world)

• Blythswood (e.g. financially via Caddonfoot “Christmas Box Appeal Fund” and Caddonfoot Parish publicity on behalf of Blythswood Shoebox Appeal)

• Borders Children’s Charity (financially via Caddonfoot “Christmas Gift Appeal Fund”)

• Borders Street Pastors (e.g. Prayer Pastor support for patrols in Galashiels, etc.)

• Borders Women’s Aid (financially via Caddonfoot “Watchnight Appeal Fund”)

• Christian Aid (financially via Caddonfoot “Christian Aid Fund” and Caddonfoot Parish publicity on behalf of Christian Aid Week)

• Earl Haig Fund (financially via Caddonfoot “Remembrance Appeal Fund”)

• Galashiels Foodbank (financially via Caddonfoot “Food Bank Fund” and donations-in-kind))

• Mary’s Meals (financially via Caddonfoot “Harvest Appeal Fund”)

• WaterAid (financially via Caddonfoot “Lent Appeal Fund” and CY sponsorship)

4

Trustees Annual Report (continued) Year ended 31 December 2025

Financial Review

(a) Donations – General Fund (unrestricted income)

• The main source of General Fund income comes from congregational weekly/monthly offerings.

• Whilst most General Fund donors who donate at services continued making their usual donation at all times, a few General Fund donors only make their usual donation when attending a service in the building (which reduces income when they are not attending a service).

• General Fund donations/GiftAid/GASDS increased by £1,244.79 to £20,777.52 (2024: £19,532.73).

• Regular donations/GiftAid/GASDS increased by £1,769.26 to £18,652.52 (2024: £16,883.26).

• Appeal donations/GiftAid/GASDS increased by £341.25 to £1,468.75 (2024: £1,127.50).

• Other donations/GiftAid/GASDS decreased by £465.00 to £606.25 (2024: £1,071.25).

• Funeral donations/GiftAid/GASDS decreased by £400.72 to £50.00 (2024: £450.72).

(b) Donations - Restricted income for Caddonfoot special projects/purposes

• As agreed with Church of Scotland, appeals for Caddonfoot special projects/purposes use Restricted Funds (meaning that those funds are not included in the Church of Scotland Assessable Income calculations – therefore, all funds raised can be used for that special project/purpose).

• In accordance with charity accounting regulations, funds raised using this approach must be used for the specified project/purpose and cannot be diverted to another project/purpose. If the project is not undertaken, each donor’s instructions for their donation must be obtained (re noncontactable donors, it is possible to apply for permission to reallocate their donations). Once the project has been completed, provided the relevant clause was included in the Appeal letter, any funds remaining can be transferred to the Restricted Fund for another Appeal.

• The Annual “Caddonfoot Project” Appeal (normally May) was cancelled in 2025 (as all projects are currently on hold due to Presbytery Mission Planning).

• No Restricted donations were received for Caddonfoot special projects/purposes Funds.

• (c) Donations - Restricted income for third-party beneficiaries

• As per the HMRC options for raising funds for third-party beneficiaries, rather than using the “Agency Collection” option (where the beneficiary may (or may not) be able to claim GiftAid – but is not able to claim GASDS), Caddonfoot has chosen to use the dedicated Restricted Funds option in order to maximise the benefit to the third party (Caddonfoot handles the GiftAid and GASDS claims before passing the donations and the associated GiftAid/GASDS to the third-party). Under either option, the funds are not included in the Church of Scotland Assessable Income calculations.

• Restricted donations were received for various Caddonfoot Appeal Funds – Christian Aid Appeal Fund (for Christian Aid), Christmas Box Appeal Fund (for Blythswood), Christmas Gift Appeal Fund (for Borders Children’s Charity), Food Bank Appeal Fund (for Galashiels Foodbank), Harvest Appeal Fund (for Mary’s Meals), Lent Appeal Fund (for WaterAid), Remembrance Appeal Fund (for Earl Haig Fund) and Watchnight Appeal Fund (for Border Women’s Aid).

• (d) GiftAid and GASDS

• Automated GiftAid/GASDS claims (including historic claims re GiftAid status changes) are normally submitted at the end of each quarter (via the Caddonfoot donations/claims software package). As per HMRC rules, the GiftAid/GASDS is applied to the same Fund as the original donation.

• As agreed some years ago, any HMRC interest received is normally applied to the General Fund.

• See Annual Accounts Note 3 (Receipts Analysis) for information re donations / GiftAid / GASDS.

• • Efforts continue, on an on-going basis, to:

• Maximise GiftAid by encouraging eligible donors to complete GiftAid declarations. In 2025, five donors completed a GiftAid declaration - and no GiftAid declarations were cancelled.

• Minimise GiftAid errors by encouraging non-eligible donors to cancel GiftAid declaration forms

• Comply with GiftAid rules by encouraging GiftAid donors to use Donation envelopes.

• Maximise GASDS eligibility by encouraging all non-GiftAid donations to be in cash at services.

• o Minimise GASDS ineligibility by trying to ensure donations to the church bank account are only received from GiftAid donors (as bank account donations are ineligible for GASDS).

• Comply with GASDS rules (maximum £30 cash per donation – in 2020, HMRC clarified that each donation envelope is a separate donation) by encouraging non-GiftAid donors to use Donation envelopes – and thereby also aiming to keep loose cash donations to less than £30 per service.

5

Trustees Annual Report (continued) Year ended 31 December 2025

(e) Donations-in-kind and Sponsorship

• It is greatly appreciated that many members of the congregation generously support the church by making non-financial donations to the church (and by not claiming expenses incurred) – this (together with all financial donations) is critical for the on-going financial viability of the church.

• Donations-in-kind are even more relevant now that Church of Scotland Stewardship & Finance include some Caddonfoot Restricted/Endowment Funds in the Assessable Income calculation.

• Caddonfoot Parish newsletters/calendars are produced/distributed at no cost to Caddonfoot Church.

(f) Wedding fees

• Wedding fees banked were £0.00 (2024: £0.00).

(g) Interest income (from Banks, COSIT and HMRC)

• Interest income decreased by £11.56 to £656.01 (2024: £667.57) due to reducing interest rates.

• During the year, all non-interest-bearing bank balances were moved to interest-bearing accounts.

• • As per recent Church of Scotland Stewardship & Finance guidance, a mechanism for apportioning bank credit interest received between individual Funds at year-end was developed/implemented.

(h) Investments (Church of Scotland Investors Trust)

• Investment income generated was static at £1,394.04 (2024: £1,394.04).

• Investment Market value increased by £3,446.81 to £53,640.33 (2024: £50,193.52).

• On 31[st] December 2025, Growth Fund unit value was £6.88 (31[st] December 2024: £6.38).

• o On 31[st] December 2025, Income Fund unit value was £11.39 (31[st] December 2024: £11.06).

(i) Endowments (Consolidated Fabric Fund (CFF) and Consolidated Stipend Fund (CSF))

• CSF: During 2025, Caddonfoot held 18,807 units (2024: 18,807 units) in the CSF.

• CFF: The plan is to change the CFF investment mix in order to improve CFF investment returns.

(j) Linked Charge shared expenses

• Some shared expenses (e.g. Locum Salary) are split centrally and charged to each congregation. Other shared expenses (e.g. Manse expenses, Travel expenses, Pulpit Supply) are initially charged to one congregation (usually Stow & Heriot congregation) and are then split/settled locally.

• Regardless of whether shared expenses are split centrally or locally, the split is based on the standard C of S Assessable Income calculation (used by 121 to calculate GTG gross contributions for congregations each year). The percentage of the “Charge GTG gross contribution” paid by each congregation is used to split Linkage shared expenses.

• The budget for 2025 Linkage shared expenses was £2,110.00 - Caddonfoot £1,244.90 (59%); Stow & Heriot £865.10 (41%). The actual 2025 Linkage shared expenses were £1,803.46 - Caddonfoot £1,064.08 (59%); Stow & Heriot £739.38 (41%). The Stow Manse Working Group did not make any significant progress with Vacancy-related Manse repairs (e.g. exterior/interior redecoration, etc.).

(k) Electricity contracts/costs

• On 1[st] October 2023, Church of Scotland started a 24-month fixed-price Eon Next contract - with the “default” unit cost of electricity more than double the previous contract. Eon Next advised (around October 2023) that, to benefit from cheaper electricity rates, they needed to upgrade the classic meter to a smart meter. During the period of that contract (1[st] October 2023 to 30[th] September 2025), Caddonfoot had five different electricity meters (two classic and three smart meters) in order to get to the correct Evening/Weekend rate charging eventually.

• On 1[st] October 2025, Church of Scotland started a new 24-month fixed-price Eon Next contract – with virtually the same Evening/Weekend rates but with much lower Weekday daytime rates.

• In 2025, Electricity usage decreased by 1,472 units to 7,624 units (2024: 9,096 units) – partly due to fitting a thermostat to the Vestry frost heaters. Electricity expenditure comparison with 2024 is meaningless due to multi-year overcharge refunds in 2025 and various compensation payments.

• Caddonfoot complies with publicly-accessible buildings temperature regulations. In cold weather, electricity to heat the church for a Sunday 09:30 service now costs around £70. That requires donations of about £175 (for each £1 General Fund donation, 40p is local-spend and 60p is GTG central-spend. £175 donations covers £70 electricity local spend and £105 GTG central spend).

6

Trustees Annual Report (continued) Year ended 31 December 2025

(l) Financial risks

Charity Trustees are required to identify/report any perceived potentially significant financial risks.

• Income – Number of donors (Members/Adherents and non-members)

• At the end of 2025, Caddonfoot Parish Church had 123 members (2024: 128) and 8 adherents (2024: 8) - mostly over State pension age.

• The Trustees need to address the risk that the number of members/adherents (and therefore committed donors) will steadily decline (which could significantly impact church income).

• Income – Donation amounts

• Historically, donors decided a standard weekly donation amount (e.g. £2, £5, £10, etc.) and rarely, if ever, reviewed their donation amount – so, many weekly donation amounts remained unchanged for a very long time (e.g. 15 - 20 years) despite annual inflation eroding the value.

• In 2025, several Caddonfoot regular donors increased their donations.

• The Trustees need to continue to address the risk that the value of donations is being eroded annually by inflation (e.g. encourage donors to review/increase donations every single year).

• Income – Donor dependence

• Every single donation – whether financial or non-financial (and whether small or large) - is a vital contribution to the continued work of Caddonfoot Parish Church.

• In 2025, ignoring GiftAid/GASDS, General Fund donors gave £16,902 (2024: £15,900):

  • 36 ad-hoc donors (from £5 to £500 each per year) donated £3,267 (2024: £3,344).

  • 24 regular donors (from £2 to £33 each per week) donated £13,635 (2024: £12,556).

• The Trustees need to address the risk to church income should even a few of the regular donors reduce/cease donations (e.g. reducing the dependence on some of the major donors).

• Expenditure – Church of Scotland ministry and non-parish funding

• The annual gross contribution under the current GTG (Giving to Grow) system is based on one year’s Assessable Income (e.g. 2025 gross contribution calculated in 2024 using 2023 Assessable Income; 2026 gross contribution calculated in 2025 using 2024 Assessable Income).

• As a small congregation, Caddonfoot contributes to GTG “Ministry Here” (50%) and “Central costs” (10%) but not to “Ministry Elsewhere”.

• In accordance with the GTG accounting model agreed between the Caddonfoot Congregational Treasurer and the Church of Scotland General Treasurer, Caddonfoot aims to set aside about 60% of each year’s Assessable Income in the Caddonfoot “Giving-to-Grow” Fund to ensure Church of Scotland GTG contributions are paid in the relevant future years (e.g. 60% of 2024 Assessable Income set aside in 2024 ready to pay 2024-related GTG contributions in 2026, 60% of 2025 Assessable Income set aside in 2025 ready to pay 2025-related GTG contributions in 2027).

• Expenditure – Caddonfoot Parish Church building

• Caddonfoot Parish Church building is vested in Church of Scotland General Trustees - but the Caddonfoot congregation is responsible for insurance/maintenance of the building.

• The following is a very brief overview of the larger maintenance projects.

  • Windows Project (Phase 1 (plain glass) completed. Phase 2 (stained glass) on-hold). Repairing the stained-glass windows is a very well-known issue. Douglas Hogg (leading expert in Herbert Hendrie stained-glass) inspects the stained-glass windows periodically. He continues to recommend deferring restoration until there is significant deterioration.

  • Audio-Visual Project (on-hold due to Presbytery Mission Planning).

  • Driveway Project (on-hold due to Presbytery Mission Planning - repairs or full resurfacing).

  • o Heating Project (Phase 1 in-hand. Phase 2 on-hold due to Presbytery Mission Planning and until the heating tubes fail, or a decision is made to replace pews (and under-pew heating) with chairs and new electric heating).

  • Interior redecoration (overdue - but not yet scheduled due to Presbytery Mission Planning).

  • o Improved refreshment facilities (General Trustees suggestions (Oct 2024) to be discussed).

  • Improved toilet facilities (General Trustees recent suggestions (Oct 2024) to be discussed).

7

Trustees Annual Report (continued) Year ended 31 December 2025

Financial Summary

(a) Receipts and Payments

• Note 1: General Fund balance is zeroised on 1[st] January annually by transfer to/from General Reserves Fund.

• Note 2: Apportioning bank credit interest (£646.55) at year-end (started 2025) reduces General Fund receipts.

• General Fund receipts increased by £535.72 to £20,995.55 (2024: £20,459.83) – see Note 2 above.

• General Fund payments increased by £4,119.94 to £20,286.60 (2024: £16,166.66).

• General Fund surplus (after transfers) was £129.25 (2024: £631.06 surplus) – see Note 2 above .

• Total receipts (incl. 3[rd] parties £2,283.75) increased by £8,714.70 to £33,300.04 (2024: £24,585.34).

• Total payments (incl. 3[rd] parties £2,825.00) increased by £4,210.02 to £23,436.60 (2024: £19,226.58).

• Total surplus was £9,863.44 (2024: £5,358.76 surplus).

• NB: Total surplus largely due to a £7,290.22 transfer-in from Caddonfoot CFF Revenue account.

(b) Balance sheet

(b) Balance sheet
Fund type	31/12/2024	Movement	31/12/2025		Comments re movement
Unrestrictedfunds (undesignated)	631.06	-501.81	129.25		2025receipts just exceeded2025 payments
Unrestrictedfunds (designated)	51,841.61	9,551.97	61,393.58		Mainly GTG / General Reserves transfers
Restrictedfunds	23,375.88	762.30	24,138.18		MainlyInvestmentincome
Endowmentfunds	114.28	50.98	165.26		MainlyInvestmentincome
Totals	75,962.83	9,863.44	85,826.27

(c) Reserves Policy (and Designated Funds)

It is the Trustees policy to hold Unrestricted designated funds with the aim of covering all (significant) estimated liabilities and, also, providing some very limited contingency as follows:

• Contingency Fund (£4,033.64) – around 50% of General Fund non-ministry annual costs.

• Fabric-D Fund (£11,364.82) – holds funds for urgent Caddonfoot Church fabric repairs (e.g. roof).

• • General Reserves Fund (5,400.84) – used on 1[st] January to clear General Fund deficit/surplus (NB: will reduce significantly in 2026 re Locum Salary costs for January 2026 to April 2026).

• Giving to Grow Fund (£32,642.27) – receipts due to be paid as GTG contributions in next two years.

• KS Discretionary Fund (£1,646.85) - used to hold specifically-raised funds for use at KS discretion.

• Manse Project Fund (£4,831.52) – funds to pay Caddonfoot share of Manse refurbishment costs.

• Mrs ER Macdonald Benevolent Fund (£1,473.64) – income for Benevolent purposes (e.g. Food Bank).

At year-end, the Church had total cash funds of £85,826.27 broken down as follows:

Fund type		Fund			31/12/2025
Unrestricted (Undesignated)		General Fund			£129.25
Unrestricted (Designated)		ContingencyFund	£4,033.64
Unrestricted (Designated)		Fabric-D Fund	£11,364.82
Unrestricted (Designated)		General ReservesFund	£5,400.84
Unrestricted (Designated)		Giving-to-Grow(liabilities)Fund	£32,642.27
Unrestricted (Designated)		KirkSession DiscretionaryFund	£1,646.85
Unrestricted (Designated)		ManseProjectFund	£4,831.52
Unrestricted (Designated)		MrsE R MacdonaldBenevolentFund	£1,473.64
Unrestricted (Designated)	Sub-total				£61,393.58
Restricted		Audio-Visual ProjectFund (on hold)	£10,115.96
Restricted		CY(formerly Sunday School)Fund	£399.63
Restricted		DrivewayProjectFund (on hold)	£3,577.08
Restricted		Fabric-R Fund	£1,087.08
Restricted		HeatingProjectFund (on hold)	£6,240.87
Restricted		InvestorsTrustDepositFund	£200.00
Restricted		Mission Fund	£1,244.67
Restricted		WindowsProjectFund (on hold)	£1,272.89
Restricted	Sub-total				£24,138.18
Endowment		VirginiaThymeMemorial Fund			£165.26
Totals					£85,826.27

8

Trustees Annual Report (continued) Year ended 31 December 2025

Statement of Trustees’ Responsibilities

The Trustees (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 Trustees 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.

The Trustees are 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 on 26[th] February 2025 and signed on their behalf

Andrew Bird

Anne Grieve

________________ Mr Andrew Bird Mrs Anne Grieve Congregational Treasurer Session Clerk

9

Independent Examiner’s Report to the Trustees of Caddonfoot Parish Church

I report on the accounts of the charity for the year ended 31[st] December 2025 which are set out on pages 11 to 18.

Respective responsibilities of trustees and examiner

The charity’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 charity 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) (c) of the Act and to state whether particular 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 explanation from the trustees concerning 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

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Gregor Scott

Mr Gregor Scott Independent examiner

27[th] February 2025

10

Caddonfoot Parish Church Receipts and Payments Account Year ended 31 December 2025

Note Receipts (3) Donations (3a) Bank & Deposit income (3b) Investments (3c) Receipts from General Trustees (3d) Other receipts (3e) Total receipts (3f) Payments (4) Costs of generating funds (4a) Expenditure on charitable activities (4b) Total payments (4c) Net income / expenditure resources before transfers Transfers (6) Gross transfers between funds - in Gross transfers between funds - out Total transfers Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward	Unrestricted Designated Restricted Endowment Total Total funds funds funds funds 2025 2024 £ £ £ £ £ £ 20,777.52 825.00 2,283.75 - 23,886.27 22,397.73 0.62 449.24 206.15 - 656.01 667.57 143.91 258.00 705.93 286.20 1,394.04 1,394.04 - 7,290.22 - - 7,290.22 - 73.50 - - - 73.50 126.00
	20,995.55 8,822.46 3,195.83 286.20 33,300.04 24,585.34
	73.50 - - - 73.50 126.00 20,213.10 - 2,825.00 325.00 23,363.10 19,100.58
	20,286.60 - 2,825.00 325.00 23,436.60 19,226.58
	708.95 8,822.46 370.83 -38.80 9,863.44 5,358.76
	12,361.46 13,572.22 541.25 89.78 26,564.71 23,260.35 -13,572.22 -12,842.71 -149.78 - -26,564.71 -23,260.35
	-1,210.76 729.51 391.47 89.78 - -
	-501.81 9,551.97 762.30 50.98 9,863.44 5,358.76
	631.06 51,841.61 23,375.88 114.28 75,962.83 70,604.07
	129.25 61,393.58 24,138.18 165.26 85,826.27 75,962.83

11

Caddonfoot Parish Church Statement of Balances At 31st December 2025

Caddonfoot Parish Church Statement of Balances At 31st December 2025
Bank & Deposit Balances Balances Brought Forward Movement in year Balances Carried Forward Investments at Market Value (a) Investors Trust Growth Fund General Fund (ex HMT 3.5% CL) 68 units (cost £308.04 in 2015) General Fund (ex HMT 3.5% WL) 388 units (cost £1757.64 in 2015) General Fund 610 units (cost £339.31 pre-1985) Fabric (Restricted) (1) Fund 2664 units (cost £13,240.08 in 2017) Fabric (Restricted) (2) Fund 97 units (cost £499.55 in 2020) Jane Baxter Memorial Fund 238 units (cost £999.60 in 2014) Maureen Dawson Memorial Fund 427 units (cost £2,199.05 in 2020) Windows Project Fund 1803 units (cost £9,285.45 in 2020) Investors Trust Growth Fund sub-totals (b) Investors Trust Income Fund Virginia Thyne Memorial Fund 477 units (cost £4,798.62 in 1998) Mrs E R Macdonald Benevolent Fund 238 units (cost £1,996.82 in 2008) 192 units (cost £1,991.04 in 2023) Investors Trust Income Fund sub-totals Investments totals Assets (actual / estimate) Unclaimed HMRC Gift Aid (final claim 31/12) Unclaimed HMRC GASDS (final claim 31/12) Totals Liabilities (actual / estimate) 2025 GTG (2023 General Fd income) estimate 2026 GTG (2024 local/CFF/CSF income) actual 2027 GTG (2025 General/Interest) estimate 2027 GTG (local/CFF/CSF income) estimate Totals	Note (8) (8) Units 68 388 610 2664 97 238 427 1803	Unrestricted Designated Restricted Endowment Total Total Funds Funds Funds Funds 2025 2024 631.06 51,841.61 23,375.88 114.28 75,962.83 70,604.07 -501.81 9,551.97 762.30 50.98 9,863.44 5,358.76
		129.25 61,393.58 24,138.18 165.26 85,826.27 75,962.83
		Unit price Market value Income Unit price Market value Income 31/12/2025 31/12/2025 2025 31/12/2024 31/12/2024 2024 6.88 467.84 9.18 6.38 433.84 9.18 6.88 2,669.44 52.38 6.38 2,475.44 52.38 6.88 4,196.80 82.35 6.38 3,891.80 82.35 6.88 18,328.32 359.64 6.38 16,996.32 359.64 6.88 667.36 13.10 6.38 618.86 13.10 6.88 1,637.44 32.13 6.38 1,518.44 32.13 6.88 2,937.76 57.65 6.38 2,724.26 57.65 6.88 12,404.64 243.41 6.38 11,503.14 243.41
	6295	43,309.60 849.84 40,162.10 849.84
	477 430	11.39 5,433.03 286.20 11.06 5,275.62 286.20 11.39 4,897.70 258.00 11.06 4,755.80 258.00
	907	10,330.73 544.20 10,031.42 544.20
		53,640.33 1,394.04 50,193.52 1,394.04
		Unrestricted Designated Restricted Endowment Total Total Funds Funds Funds Funds 2025 2024 - - - - - - - - - - - -
		- - - - - -
		Unrestricted Designated Restricted Endowment Total Total Funds Funds Funds Funds 2025 2024 - - - - - 12,361 - 14,449 - - 14,449 12,200 - 12,941 - - 12,941 - - 5,252 - - 5,252 -
		- 32,642 - - 32,642 24,561

Approved by the Trustees on 26th February 2026 and signed on their behalf:

Andrew Bird Andrew Bird Congregational Treasurer

Anne Grieve

Anne Grieve Session Clerk

12

Caddonfoot Parish Church

Notes to the Accounts

(1) Trustee Remuneration and Related Party Transactions

(1a) Rev Mark Nicholas (Interim Moderator from August 2024)

Interim Moderator's Travelling expenses to which Caddonfoot Parish Church contributed £20.45

(1b) Mr Andrew Bird (a member of the Kirk Session) was offered £2,704.00 for providing his services as organist at 52 regular services during the year but this offer was declined.

(1c) No trustee/person related to a trustee had a personal interest in any contract/transaction entered into by the charity during the year.

(2) Movement in (active) Funds Unrestricted Funds (undesignated) U-General Fund Sub-totals Unrestricted Funds (designated) D-Contingency Fund D-Fabric (Designated) Fund D-General Reserves Fund D-Giving-to-Grow (liabilities) Fund D-Kirk Session Discretionary Fund D-Manse Project (Designated) Fund D-Mrs E R Macdonald Benevolent Fund Sub-totals Restricted Funds R-Audio-Visual Project Fund R-Christian Aid Appeal Fund R-Christmas Box Appeal Fund R-Christmas Gift Appeal Fund R-CY (formerly Sunday School) Fund R-Driveway Project Fund R-Fabric (Restricted) Fund R-Food Bank Appeal Fund R-Harvest Appeal Fund R-Heating Project Fund R-Investors Trust Deposit Fund R-Jane Baxter Memorial Fund R-Lent Appeal Fund R-Maureen Dawson Memorial Fund R-Mission Fund R-Remembrance Appeal Fund R-Roof and Windows Project Fund R-Watchnight Appeal Fund Sub-totals Endowment Funds E-Virginia Thyne Memorial Fund Sub-totals Total Funds	31/12/2024 Receipts Payments Transfers 31/12/2025 631.06 20,995.55 20,286.60 -1,210.76 129.25
	631.06 20,995.55 20,286.60 -1,210.76 129.25
	4,000.00 33.64 - - 4,033.64 11,270.05 94.77 - - 11,364.82 4,724.74 45.04 - 631.06 5,400.84 24,561.76 7,500.81 - 579.70 32,642.27 1,633.12 13.73 - - 1,646.85 4,791.23 40.29 - - 4,831.52 860.71 1,094.18 - -481.25 1,473.64
	51,841.61 8,822.46 - 729.51 61,393.58
	10,031.60 84.36 - - 10,115.96 - 100.00 100.00 - - - 100.00 100.00 - - - 500.00 500.00 - - 447.10 12.53 - -60.00 399.63 3,547.25 29.83 - - 3,577.08 706.89 380.19 - - 1,087.08 - 718.75 1,200.00 481.25 - - 325.00 325.00 - - 6,188.83 52.04 - - 6,240.87 200.00 - - - 200.00 - 32.13 - -32.13 - - 190.00 250.00 60.00 - - 57.65 - -57.65 - 1,234.29 10.38 - - 1,244.67 - 100.00 100.00 - - 1,019.92 252.97 - - 1,272.89 - 250.00 250.00 - -
	23,375.88 3,195.83 2,825.00 391.47 24,138.18
	114.28 286.20 325.00 89.78 165.26
	114.28 286.20 325.00 89.78 165.26
	75,962.83 33,300.04 23,436.60 - 85,826.27

Purposes of (active) Funds

U-General Fund D-Contingency D-Fabric (Designated) Fund D-General Reserves Fund D-Giving-to-Grow (liabilities) D-Kirk Session Discretionary Fund D-Manse Project (Designated) Fund D-Mrs E R Macdonald Benevolent Fund R-Audio-Visual Project Fund R-Christian Aid Appeal Fund R-Christmas Box Appeal Fund R-Christmas Gift Appeal Fund R-CY (formerly Sunday School) Fund R-Driveway Project Fund R-Fabric (Restricted) Fund R-Food Bank Appeal Fund R-Harvest Appeal Fund R-Heating Project Fund R-Investors Trust Deposit Fund R-Jane Baxter Memorial Fund R-Lent Appeal Fund R-Maureen Dawson Memorial Fund R-Mission Fund R-Remembrance Appeal Fund R-Roof and Windows Project Fund R-Watchnight Appeal Fund E-Virginia Thyne Memorial Fund

For paying normal day-to-day Caddonfoot running costs For holding Caddonfoot Contingency in accordance with policy For the maintenance of Caddonfoot church property

For holding Caddonfoot Reserves in accordance with policy (accumulated deficits/surplu For holding Caddonfoot Giving-to-Grow liabilities in accordance with policy For Cadonfoot discretionary purposes (Kirk Session's discretion) For holding Caddonfoot funds re Manse Project (vacancy maintenance) For Caddonfoot benevolent purposes

For restricted donations re the Caddonfoot Audio-Visual system upgrade For restricted donations for the Christian Aid Appeal For restricted donations for the beneficiary of the Christmas Box Appeal For restricted donations for the beneficiary of the Christmas Gift Appeal For restricted donations to support Caddonfoot CY (formerly Sunday School) activities For restricted donations re the Caddonfoot Driveway upgrade Restricted fund for Caddonfoot Fabric projects For restricted donations for passing to the Food Bank For restricted donations for the beneficiary of the Harvest Appeal For restricted donations re the Caddonfoot Heating system upgrade Restricted fund to support Caddonfoot CY (formerly Sunday School) activities Restricted fund to support Caddonfoot music (primarily the Organ) For restricted donations for the beneficiary of the Lent Appeal Restricted fund to support Caddonfoot music (primarily the Organ) Restricted Fund to support Caddonfoot Mission (ex GFOC) For restricted donations for the beneficiary of the Remembrance Appeal For restricted donations re the Caddonfoot Windows repairs For restricted donations for the beneficiary of the Watchnight Appeal This fund (income only) is for supporting Caddonfoot music (primarily the Organ)

13

(2a) Movement in (active) Funds Receipts Receipts Difference Comments Receipts comparative analysis 2025 2024

Unrestricted Funds (undesignated)

U-General Fund Sub-totals Unrestricted Funds (designated) D-Contingency D-Fabric (Designated) Fund D-General Reserves Fund D-Giving-to-Grow (liabilities) Fund D-Kirk Session Discretionary Fund D-Manse Project (Designated) Fund D-Mrs E R Macdonald Benevolent Fund Sub-totals Restricted Funds R-Audio-Visual Project Fund R-Christian Aid Appeal Fund R-Christmas Box Appeal Fund R-Christmas Gift Appeal Fund R-CY (formerly Sunday School) Fund R-Driveway Project Fund R-Fabric (Restricted) Fund R-Food Bank Appeal Fund R-Harvest Appeal Fund R-Heating Project Fund R-Investors Trust Deposit Fund R-Jane Baxter Memorial Fund R-Lent Appeal Fund R-Maureen Dawson Memorial Fund R-Mission Fund R-Remembrance Appeal Fund R-Roof and Windows Project Fund R-Watchnight Appeal Fund Sub-totals Endowment Funds E-Virginia Thyne Memorial Fund Sub-totals Total Funds

20,995.55 20,459.83 535.72 See detailed "Receipts analysis" (p16) for more information. 20,995.55 20,459.83 535.72 33.64 - 33.64 2025: Bank interest apportioned. 94.77 - 94.77 2025: Bank interest apportioned. 45.04 - 45.04 2025: Bank interest apportioned. 7,500.81 - 7,500.81 2025: CFF Revenue trf £7290.22 / Bank interest apportioned. 13.73 - 13.73 2025: Bank interest apportioned. 40.29 - 40.29 2025: Bank interest apportioned. 1,094.18 895.50 198.68 2025: Donations increased / Bank interest apportioned.. 8,822.46 895.50 7,926.96 84.36 84.36 2025: Project on hold / Bank interest apportioned. 100.00 12.50 87.50 2025: Donations increased. 100.00 100.00 - 2025: Donations static. 500.00 450.00 50.00 2025: Donations increased. 12.53 10.38 2.15 2025: Deposit Fund interest decreased / Bank interest apportioned. 29.83 - 29.83 2025: Project on hold / Bank interest apportioned. 380.19 372.74 7.45 2025: Investment income static / Bank interest apportioned. 718.75 937.50 -218.75 2025: Donations decreased. 325.00 150.00 175.00 2025: Donations increased. 52.04 - 52.04 2025: Project on hold / Bank interest apportioned. - - - 2025: No donations (and COSIT Deposit Fund interest applied to CY Fund). 32.13 32.13 - 2025: Investment income static. 190.00 290.00 -100.00 2025: Donations decreased. 57.65 57.65 - 2025: Investment income static. 10.38 - 10.38 2025: No donations received / Bank interest apportioned. 100.00 100.00 - 2025: Donations static. 252.97 243.41 9.56 2025: Project on hold / Investment income static / Bank interest apportioned. 250.00 187.50 62.50 2025: Donations increased (BWA); 2024: Donations decreased (Chistian Aid). 3,195.83 2,943.81 252.02 286.20 286.20 - 2025: Investment income static. 286.20 286.20 - 33,300.04 24,585.34 8,714.70 2025: GT CFF transfer-in / donations increased / Bank interest apportioned.

14

(2b) Movement in (active) Funds Payments Payments Difference Comments Payments comparative analysis 2025 2024

Unrestricted Funds (undesignated) U-General Fund Sub-totals Unrestricted Funds (designated) D-Contingency D-Fabric (Designated) Fund D-General Reserves Fund D-Giving-to-Grow (liabilities) Fund D-Kirk Session Discretionary Fund D-Manse Project (Designated) Fund D-Mrs E R Macdonald Benevolent Fund Sub-totals Restricted Funds R-Audio-Visual Project Fund R-Christian Aid Appeal Fund R-Christmas Box Appeal Fund R-Christmas Gift Appeal Fund R-CY (formerly Sunday School) Fund R-Driveway Project Fund R-Fabric (Restricted) Fund R-Food Bank Appeal Fund R-Harvest Appeal Fund R-Heating Project Fund R-Investors Trust Deposit Fund R-Jane Baxter Memorial Fund R-Lent Appeal Fund R-Maureen Dawson Memorial Fund R-Mission Fund R-Remembrance Appeal Fund R-Roof and Windows Project Fund R-Watchnight Appeal Fund Sub-totals Endowment Funds E-Virginia Thyne Memorial Fund Sub-totals Total Funds

20,286.60 16,166.66 4,119.94 See detailed "Payments analysis" (p17) for more information. 20,286.60 16,166.66 4,119.94 - - - 2025: No payments/internal transfers. - - - 2025: No payments/internal transfers. - - - 2025: No payments (but internal transfers as required). - - - 2025: No payments (but internal transfers as required). - - - 2025: No payments/internal transfers. - - - 2025: No Manse Project (Vacancy-related) progress - Linkage shared. - - - 2025: No payments (but internal transfers). - - - - - - 2025: Project on hold. 100.00 12.50 87.50 2025: Payments increased (as donations increased). 100.00 100.00 - 2025: Payments static (as donations static). 500.00 450.00 50.00 2025: Payments increased (as donations increased). - - - 2025: No payments (but internal transfer to Lent Appeal). - - - 2025: Project on hold. - - - 2025: No payments/internal transfers. 1,200.00 1,200.00 - 2025: Payments maintained as per 2024. 325.00 150.00 175.00 2025: Payments increased (as donations increased). - - - 2025: Project on hold. - - - 2025: No payments (but Deposit Fund interest applied to CY Fund). - - - 2025: No payments (but internal transfer to VTMF re Organ). 250.00 350.00 -100.00 2025: Payments decreased (as donations decreased). - - - 2025: No payments (but internal transfer to VTMF re Organ). - 234.92 -234.92 2025: No payments/internal transfers; 2024: Caddonfoot Primary outreach. 100.00 100.00 - 2025: Payments static (as donations static). - - - 2025: Project on hold. 250.00 187.50 62.50 2025: Payments increased (as donations increased). 2,825.00 2,784.92 40.08 325.00 275.00 50.00 2025: Organ costs back to normal; 2024: Organ costs temporarily decreased. 325.00 275.00 50.00 23,436.60 19,226.58 4,210.02 2025: Vacant … but Ministry central costs increased by £5,159.

15

(3) Receipts analysis

(3a) Donations analysis Donations (FWO Plate & FWO Bank) Plate - GASDS-eligible donations Plate - GASDS claimed from HMRC Plate - GiftAid-eligible donations Plate - GiftAid claimed from HMRC Bank - Non-claimable donations Bank - GiftAid-eligible donations Bank - GiftAid claimed from HMRC Bank - Charity Scheme donations Donations (FWO Plate & FWO Bank) sub-total Donations (Appeal) GASDS-eligible donations GASDS claimed from HMRC Non-claimable donations GiftAid-eligible donations GiftAid claimed from HMRC Charity Scheme donations Donation (Appeal) sub-total Donations (Other) GASDS-eligible donations GASDS claimed from HMRC Non-claimable donations GiftAid-eligible donations GiftAid claimed from HMRC Donations (Other) sub-total Donations (Funerals) Non-claimable donations Donations (Funerals) sub total Sub-total (3b) Bank & Deposit income analysis Bank and Deposit Interest Sub-total (3c) Investments analysis Investment Income Sub-total (3d) Receipts from General Trustees analysis Transfers from General Trustees Sub-total (3e) Other receipts analysis Life & Work income (subscriptions) Sub-total (3f) Receipts analysis totals	Unrestricted Designated Restricted Endowment Total Total Funds Funds Funds Funds 2025 2024 5,810.00 - - - 5,810.00 7,104.00 1,452.50 - - - 1,452.50 1,776.00 4,700.00 - - - 4,700.00 2,041.00 1,175.02 - - - 1,175.02 510.26 - - - - - 200.00 3,452.00 - - - 3,452.00 3,152.00 863.00 - - - 863.00 900.00 1,200.00 - - - 1,200.00 1,200.00
	18,652.52 - - - 18,652.52 16,883.26
	100.00 - 1,157.00 - 1,257.00 1,110.00 25.00 - 289.25 - 314.25 277.50 - - - - - 150.00 1,070.00 - 665.00 - 1,735.00 1,407.00 273.75 - 172.50 - 446.25 351.75 - - - - - 96.25
	1,468.75 - 2,283.75 - 3,752.50 3,392.50
	155.00 660.00 - - 815.00 660.00 38.75 165.00 - - 203.75 165.00 175.00 - - - 175.00 310.00 190.00 - - - 190.00 425.00 47.50 - - - 47.50 111.25
	606.25 825.00 - - 1,431.25 1,671.25
	50.00 - - - 50.00 450.72
	50.00 - - - 50.00 450.72
	20,777.52 825.00 2,283.75 - 23,886.27 22,397.73
	0.62 449.24 206.15 - 656.01 667.57
	0.62 449.24 206.15 - 656.01 667.57
	143.91 258.00 705.93 286.20 1,394.04 1,394.04
	143.91 258.00 705.93 286.20 1,394.04 1,394.04
	- 7,290.22 - - 7,290.22 -
	- 7,290.22 - - 7,290.22 -
	73.50 - - - 73.50 126.00
	73.50 - - - 73.50 126.00
	20,995.55 8,822.46 3,195.83 286.20 33,300.04 24,585.34

16

(4) Payments analysis (4a) Cost of generating funds analaysis Life & Work expenses (magazines) Sub-total (4b) Charitable Activities analysis GTG (Giving-to-Grow) Presbytery Dues Locums Salary (linkage shared) Locums Travel (linkage shared) Interim Moderator Travel (linkage shared) Interim Moderator Car expenses (linkage shared) Outreach Copyright licences Fire extinguishers Remembrance Fabric Maintenance (Church) Organ/Piano Maintenance Electricity (Church)- including discounts/refunds Insurance (Church) Fabric Maintenance Manse (linkage shared) Grounds Maintenance Manse (linkage shared) Donations to Food bank Donations to Earl Haig Fund Donations to Mary's Meals Donations to Borders Children's Charity Donations to WaterAid Donations to Blythswood Donations to Christian Aid Donations to Border Women's Aid Sub-total (4c) Payments analysis totals	Unrestricted Designated Restricted Endowment Total Total Funds Funds Funds Funds 2025 2024 73.50 - - - 73.50 126.00
	73.50 - - - 73.50 126.00
	9,020.00 - - - 9,020.00 1,900.00 258.00 - - - 258.00 309.40 4,677.00 - - - 4,677.00 6,638.19 582.25 - - - 582.25 453.23 20.45 - - - 20.45 52.67 - - - - - 9.11 - - - - - 234.92 151.60 - - - 151.60 147.40 149.10 - - - 149.10 58.50 54.50 - - - 54.50 50.60 537.12 - - - 537.12 679.31 - - - 325.00 325.00 275.00 1,419.36 - - - 1,419.36 2,762.80 2,882.34 - - - 2,882.34 2,624.20 321.24 - - - 321.24 213.34 140.14 - - - 140.14 141.91 - - 1,200.00 - 1,200.00 1,200.00 - - 100.00 - 100.00 100.00 - - 325.00 - 325.00 150.00 - - 500.00 - 500.00 450.00 - - 250.00 - 250.00 350.00 - - 100.00 - 100.00 100.00 - - 100.00 - 100.00 200.00 - - 250.00 - 250.00 -
	20,213.10 - 2,825.00 325.00 23,363.10 19,100.58
	20,286.60 - 2,825.00 325.00 23,436.60 19,226.58

17

(5) Ministers Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost of all Ministers' stipend and employers' contribution for national insurance, pension and housing loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For 2025: Minimum Stipend - £32,433; Maximum Stipend in 5th and subsequent years of service - £39,856.

(6) Transfers analysis U-General (2024 closing balance to GenRes) D-General Reserves (from General) R-CY (Annual Sponsorship to Lent Appeal) R-Lent Appeal (from CY) D-ERMB Benevolent (to Food Bank) R-Food Bank (from ERMB Benevolent) R-Jane Baxter Memorial (to VTMF) E-Virginia Thyme Memorial (from JABAMF) R-Maureen Dawson Memorial (to VTMF) E-Virginia Thyme Memorial (from MDMF) D-Giving-to-Grow (2023 to General) U-General (60% of 2023 Ass Inc re 2025 GTG from GTG) U-General (60% of 2025 Ass Inc re 2027 GTG to GTG) D-Giving-to-Grow (2025 from General) Totals (7) Third parties - Appeals/Collections/Etc. Blythswood (Christmas Box Appeal Fund) Borders Children's Charity (Christmas Gift Appeal Fund) Borders Women's Aid (Watchnight Appeal Fund) Christian Aid (Christian Aid Appeal Fund) Earl Haig Fund (Remembrance Appeal Fund) Galashiels Food Bank (Food Bank Appeal Fund) Mary's Meals (Harvest Appeal Fund) WaterAid (Lent Appeal Fund) Totals (8) Balances reconciliation Investors Trust Deposit balance No adjustments Sub-total HBOS C/A Statement balance_(account closed in 2025) _No adjustments Sub-total RBOS C/A Statement balance Sub-total Petty Cash balance No adjustments Sub-total Agency collections balance No adjustments Sub-total Total Consolidated Fabric Fund (56) Capital (II) a/c balance Consolidated Fabric Fund (50) Revenue a/c balance Consolidated Stipend Fund value (£7.5224 / unit) / units Consolidated Stipend Fund income generated Appendix: Funds he	2025 2025 Transfer out Transfer in -631.06 U-General (2023 closing balance to GenRes) 631.06 D-General Reserves (from General) -60.00 R-CY (Annual Sponsorship to Lent Appeal) 60.00 R-Lent Appeal (from CY) -481.25 D-ERMB Benevolent (to Food Bank) 481.25 R-Food Bank (from ERMB Benevolent) -32.13 R-Jane Baxter Memorial (to VTMF) 32.13 E-Virginia Thyme Memorial (from JABAMF) -57.65 R-Maureen Dawson Memorial (to VTMF) 57.65 E-Virginia Thyme Memorial (from MDMF) -12,361.46 D-Giving-to-Grow (2022 to General) 12,361.46 U-General (60% of 2022 Ass Inc re 2024 GTG from GTG) D-Giving-to-Grow (2022 to General Reserves) re Vacancy D-General Reserves (2022 from GTG) re Vacancy -12,941.16 U-General (60% of 2024 Ass Inc re 2026 GTG to GTG) 12,941.16 D-Giving-to-Grow (2024 from General) -26,564.71 26,564.71 Totals 2025 100.00 Blythswood (Christmas Box Appeal Fund) 500.00 Borders Children's Charity (Christmas Gift Appeal Fund) 250.00 100.00 Christian Aid (Watchnight / Christian Aid Appeal Funds) 100.00 Earl Haig Fund (Remembrance Appeal Fund) 1,200.00 Galashiels Food Bank (Food Bank Appeal Fund) 325.00 Mary's Meals (Harvest Appeal Fund) 250.00 WaterAid (Lent Appeal Fund) 2,825.00 Totals 31/12/2025 Bank posted 200.00 Investors Trust Deposit balance No adjustments 200.00 Sub-total - HBOS C/A Statement balance No adjustments - Sub-total 84,934.33 RBOS C/A Statement balance -549.23 08.01.2026 -87.00 09.01.2026 1,041.26 09.01.2026 607.50 09.01.2026 -320.59 20.01.2026 85,626.27 Sub-total - Petty Cash balance No adjustments - Sub-total - Agency collections balance No adjustments - Sub-total 85,826.27 Total 31/12/2025 (£) 31/12/2025 (units) 148,562 Consolidated Fabric Fund (56) Capital (II) a/c balance 8,882 Consolidated Fabric Fund (50) Revenue a/c balance 141,474 18,807 Consolidated Stipend Fund value (£7.0705 / unit) / units 4,444 Consolidated Stipend Fund income generated ld by Church of Scotland General Trustees for the benefit of the congregation	2024 2024 Transfer out Transfer in -349.45 349.45 -60.00 60.00 -262.50 262.50 -32.13 32.13 -57.65 57.65 -8,538.19 8,538.19 -1,760.13 1,760.13 -12,200.30 12,200.30
		-23,260.35 23,260.35
		2024 100.00 450.00 - 200.00 100.00 1,200.00 150.00 350.00 2,550.00 31/12/2024 Bank posted 200.00 200.00 27,760.63 27,760.63 47,611.75 -450.00 03.01.2025 -435.17 08.01.2025 25.00 02.01.2025 921.04 06.01.2025 778.75 06.01.2025 -449.17 17.01.2025 48,002.20 - - - - 75,962.83 31/12/2024 (£) 31/12/2024 (units) 148,562 9,491 132,975 18,807 3,618

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