The Church of Scotland
Wilton Parish Church of Scotlalld
TRUSTEES, ANNUAL REPOR'T and CONGREGATIONAL ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Congregation No.. 060356
Charity NIJ: SC017381
Prepared Receipts and Payments BASIS

Reference and AdministrfttiTre Inforination
Charity N&me'.
Wilton Parish Lhurch of .Scotland
Lharity Regislralion Number:
Congrc8alion Refei'ence No..
C.O17381
060356
Contact Address-
Trustees
Kirk Sessinn -
Principal Office-bearers
Miiiisier
ScssiDn c.lerks
Treasurer=
Propcrty ConweneT
Safeguarding C(K)rdinator
Principal oifjce
Independent Lxaminei-
Bankers
The Royal Bank of Scotland, -15 Bank StreeL
(ialashiels, TDI I EP
Page I

WILTON PARISH CHURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT
For the year ended 31 December 2024
The trustees present the annual report and accounts for Wilton Parish Church for the year ended
31 st December 2024. The financial statemen15 have been prepared in accordance Hiilh the General
Assembly Regulations for Congregational Finance, the Charities and Trustee Investment Act (Scoiland)
2005 and the Charities A¢counts (Scotland) Regulations 2006 (as amended).
Objectives and Activities
The Church of 8cotland is Trinitarian in doctrine, Reformed in tradition and Presb)rterian in polity. It exists
to glorify God and lu work for the advancement of Christ's Kingdom throughout the world. As a national
Church it acknowledges a distinctTrve call and duty to bring the ordinance8 of religion to the people in every
parish of Scotland thmugh a te￿itOrIal ministry. It co-operates with other Churches in various ecumenical
bodies in Scotland and beyond. Wilton Parish Church attempts to make thc church inclusive to all and
includes the following..
a) Weekly services on Sunday momings
b) Weddings and funeral services for church members, r¢sidents of the Parish of Wilton and the
general public
c) Baptism for the ¢hildren, grandchildren or family of church members
d) Aniiual Bereavement Service in Wilton Parish Church duiing the month of December with the
local undertakers and other churches
e) Special Services at significant limes ofthe year
Services of worship in St Andrew's Nursing Home
g) Chaplaincy to two local primary schools
h) Social evcnts
AchÈeveuJents and Performance
The present minist¢r, the Reverend Lisa-Jane Rankin was ordained and inducted to the charge of Hawick..
Wilton linked with Teviothead on 12 November 2003. Wilton continues to provide full circle of Ilfe services
(Baptisms and Thanksgivings, Weddings and Funerals) to church members, people who live within the
parish and those who request a service. The minister and Kirk Session run the church in accordance with the
law of the Church of Scoiland.
WoTshtP services aT¢ offered every Sunday morning, including Rem¢mbrance Sunday, a8 well as Christmas
Day. Wilton Church Fellowship meets on the second Tuesday of the month and offers entertainment and
friendship. The Fellowship also ran a wonderful Daffodil Tea which had over 80 people in attendance with
musie provided. The Tnoney made from this was split between church funds and the Borders Holid2y Club, a
local charity which provides holidays for the sick and disabltd. The 3, 14awick Girls Brigade (under the
oversight of the Kirk Session) meets in the hall during the school year. and is now the only company
operating in Hawick. They received funding from the Hope Trust for running costs this year. A monthly
games moming is held in a local sheltered housing complex, bringing f¢llowship to residents who often feel
isolated. A Coffee morning was held which generated some thnds, as well as a Christmas coffe¢ morning
which brough in a good in¢ome.
Th¢ minister is chaplain to the two primary schools within the parish, and pupils enjoyed services in the
church at Laster, Harvest and Christmas. The minister and some of the Sesslon are preparing io do readings
in one of the schools ttext year to help build further relationships with staff and pupils. The minister
conducts a monthly service in the local nursing home, as well as quartcrly Communion at a sheltered
housing cornplex within ihe parish. The church hall is available for hire, although is not hir¢d at the moment.
The Kirk Session continues with its programm¢ of updating and maintaining the church and hall, ensuring
that the building5 are fjl for the fiTture. A request was put in for financial assistance from the Chiirch of
Scotland General Trustees to help fund building repairs, but had not yel been granted by the Trust¢¢s at the
end of the year. The Kirk Session will n¢ed to do more fundraising next year lo help with running costs as
well as a large increase in ils Giving to Grow contribution to the Church of Scotland.
Page 2

WILTON PARISH CIIURCH OF SCOTLAND
TRUSTEES ANNUAL REPORT (Cont'd)
For the year ended 31 December 2024
Financial Review
The principal sources of revenue ar¢ offerings and donations through the freewill offeriT)g scheme. Income
from OTdinary collectioiis amounted to £31,978 compared to £31,600 in 2023. Total income for the year has
decreased from the previous year.
Income frotn donations (Including donations for fabric repairs) decreased but there was a significant
decrease in income from the us¢ of premises by outside groups. which is thc main reason for the overall
decrease in income.
Ordinary expenditure, which totalled £63,543 was greater than the previous year, mainly due to an increase
in fabric repairs and maintenance. The excess of exp¢ndilure over income produced a deficit of £6,087
compared to a deficit of £1,525 in 2023.
Funds
The result above has left the Church with funds in bank at 31 st December 2024 of £3,949 (2023 £10.036).
The amount of £7.490 was owed to Church of Scotland for Giving to Grow at that date as well as
approximately £1,172 for heat and light. A Gift Aid tax refund of £1,390 was receivable. There is still need
to build up a more prudent lev¢1 of reserves in order to ( l) meet our ongoing ministerial costs and (2) to
maintain our agcing buildings.
Budget 2025
Due lo tl)e projected ongoing costs for 2025, member's offerings will need to increase in order to ¢oveT our
costs. If not. the Church General Funds will return to a negative posi120n, so we ask evcryone to review
prayerfully the amount that they give to the work of our Chui'ch.
Reserves Policy
It As the Trustees. policy to hold reserves in the Generdl Fund of approximaiely four rnonths expenditure. At
31 st December 2024 the Church (when taking into account outstanding ¢reditors and debiors) had almost
£3,605 in unTestrict¢d funds which equals about one monihs expendilure. Therefore additional sources of
funding will be requAred in order to meet ongoing expenditurc atid to carry out fabric repairs and
mainlenance.
Structure, Governanee and IllaRagement
Wilton Parish Church operates under a unitary constitulioD is subject to th¢ Acls and Regulations of the
General Asscmbly of the Church of Scotland.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the charity trustee5. The Kirk Session members are eldcrs of the church
who are chosen from members of the congregation who attend regularly and w'ho ar¢ considered to have the
appropriate gift5 and skills. The minister, who is a member of the Kirk Session, is elected by the
ongregation and inducted by Presbytery.
Page 3

WILTofs' PilRfSH CHLRCII
TRll&•TEES AINNUAL REPOR T (Cont'd)
l4'or the vear ended 31 December 2024
Orxuni$Atlonal Structure
The Kirk Scs4inn is chair¢d by ihe minister and is r¢sponsihlc lor tlie manii¥ement of all functions carrÉcd
out by Wiltun PaTish Church, iiicluding finai)ce and spiritual affairs. The Kirk Scssiun meets Inonihly
excepi during the Tnonlh.% of July and Augusi, althoijgh tlie Kirk Session can LoIislitule at othcr times if
required. Vai'ious sub_committees are appointcd and report io the KTrk Scssinn. They arc as tollows-.
I'mperty Coinniittce
who ensure that the church, clJurEh hall and manse are
all maii)taiJi¢d in Llood condition.
members visit thc eldcrl),, bereaved, housebound and those
in rcsidential hoines.
embers of tl)is committ¢¢ visit orgaTJisati011s operating within
the church lo cnsure they ar¢ uperatinE satisfactorilv.
organise functions for fi]nd raising and to opeii chiirLh
activities to membcrs of die public who are not mcrnbers of
thc chui'ch.
to ensur¢ all aspects of child proiettion laws are complied wilh
in church organisations.
Visjtation C-.ommittee
Organisalions Committee
Enterlainments Committec
Child Prot¢clion Committee
Ststslnent of Trustee5 Responsiblll¢i
Th¢ tru5tces must prei)are finanLial slaiernents which EIVC Sutliciciit detail to enable an appreciation of th¢
tran8actions of (he Lhurch during the financial year. The Irusiees are responsible for kc¢ping prDper
aLcounling records which disclose with reasonable accuracy at any timc the financial posiliun of the charity
and to cRable tliern lo entsuTe that the financial stat¢m¢nt5 comply wilh ihe Charities and 'frustee Invcstmenl
(Scotland) Acl 2005 and the Charities AL￿)￿1]Is (Scoiland) Regulation8 2006 (as amended), and Ihe
Rcgullltions Anent C.ongregaiional Finance approved by the General Assembly uf the Church of ScDtland
2007. They ar¢ dso responsible for Safeguarding the assets of Ihe charity" and hence for iaking reasonable
sleps for the PTevention and detection of fraud and other intgularilir5.
Approved by the Trustecs on I C) May 2025 dnd signed on their behalt,
PaLFe 4

Independent Examiner's Report lo the I'rustees ofwil(on Parish
Church of Scotland, Haw'ick
SC017381
I report on Ihe accounts of the chariiy for the year ended 31 December 2024 which are s¢1 out on pagcs 6
to 10.
Respeetive respollsibilities of tru.8tC&8 alld examlner
Thc charity trustees are responsible for the prcp&ratioii of die a￿cOUnt$ in weordance with ihe teiiiis ol" Ihe
Charities and Trustse Invcstment (Scoiland) Act 2crt)5 and the Charitie.4 AccLlUnts (Scotland) Regulation5
2006. The charily truslees ¢onsider ih&t the audit reqi&irement of Regu18tion I Wl ) Id) of the AcLOUnt5
RegulatEons do¢s not appl}. It my responsibility to examine thc account% ab required under sectiot) 44{11
(c) ot'ihe Act and also lu stale whether partibular malteis Iiave come to Ttty attention.
B451$ of indcpcpdent ex4miner's Slmttment
My exaniinaiio)n 15 Carri￿ out ID aclordance wilh Re8ulation I l of the Charities Accounfs (Scoil&nd)
Regulation4 2006. An exAanination includes a review of th¢ aLcountTrng reLor(ts kept by the chority ané a
Lomparison of the Accounts prcscnte¢J ￿1th those r¢i-ords. It also includes consideration of any unusual
items or disclosures in the a¢¥ounts, and scek.i explanaLi(yns from the trustces concerning aTI}' such
rnatters. The procedures undertaken do not provide ail thc evidence that ivould be requittd in an audit.
and consequenilv I do 7]ot eKpress an audit opinion 01) i.hc view given by the accounts.
llld¢pendenl exarniner's stgtement
In the COUE5e of my examination, no Inntler has come to my att¢ntion
hi¢h gives m¢ rca50nable L&use io believe that in as)y rnaterial respect the requirements:
to keep aLcounting record% in accordanee with Sectitsn 44 (1)(a) of the 2005 Act Lnd Regulaiion 4
of The 21106 Ac¢ounts Regulations, and
to prepare ac¢ounLs whicli acc()rd with the accounting records and ¢omply with Regu]ation 9 of the
2006 Accounty Reguiations have not been nTrct, Iir
to which. in my optnion, attenlivn should be drawn in ord¢r to enable a prDper understandtng of the
accounts to be reached.
16 May 202)
Page 5

Wilton Parish Church of ScotRand Hawick
Recei
ts and Pa
nienls Account
Year ended 31 December 2024
Unr¢5tri¢¢ed Restricted
Funds
2024
Total
2024
2024
2023
Recei
Donations
A¢ttvities for G¢neratin8 Funds
Bank & Deposit interegt
Note
44.445
3.103
103
47.651
1,193
45,638
3,103
03
48,844
46.894
-3,565
123
1,193
50,582
R¢ntsl of Premises
Receipts from General TrustetS
Listed Plaees of Worship Grant5
200
8.657
200
8,657
295
App-
410
Total Recei
ts
56,508
1,193
57,701
51287
ments
Costs of generating funds
Charilable a¢tivities
Total Pa
ments
159
159
195
63,384
63.543
245
63,629
63.788
52.617
52,812
245
Excess of Receipts over Payments
for the year before transfers
(7,03S)
948
1&087)
(1,525)
Transfers
876
(876)
Excess of Re¢eipt$ over Payments
for the year
16,159}
72
(6,087)
{1525J
Page 6

Wilt(bn Parish Chureh of Seotlaiid Hawick
Stalcment of BalaiiLes
At 31 DeLember 2024
ljnrestrltttd Restrieted
Fund$
Fullds
2024
1&24
Total
2824
Total
21J23
Note
Cash Bhnk & De
osit Balances
Bthl%nces bmught forward
9,764
10.Q36
1.561
Movement in year".
xcess of Receipts OV¢T Payments for the year
(6,1591
72
16,087)
11,525)
BaJaTrces carried fonvard
344
3.949
10.036
AS￿15
IIA T Feclaim
Clift Aid Recesvthle
1.127
1,390
1,127
1.390
2.60?
2.-517
2.%17
2,602
Liabfilities
G& aftd Elcctri¢ity
PAY
1.172
3,(K)4
126
ini5tries MFS5ion Allocaii(Trn
126
7.490
£.788
7.490
8,788
4,116
'I'he accounts were approved by Ihc Kirk Session on 16 May 2025.
Por and on bcPT Alf of t4e k irk Sessi¢n
Page 7

Wilton Parish Church of Scotland Hawick
Notes to the Aceounts
l. Trustee Remuneration aud Related Party Transactions
l-hc minister receiv￿ reimbursemeut of travel and telephone expenses lotallin£ £830, and the
ouncil tax for the mans¢ amounting to £2.987. No other trustccs received remuneration or
reimbursement of expenses.
No trustee or a person related io a trustee had any personal interesi in any covttract or transaclion
entered into by the charity during the year.
2. Movements in FllMds
AtlJin
2024
At 31 Dtt
2024
Receipts
Payment$
Transfers
Unrestricted funds
Designaied Fabri¢ Fund
Desi8natd Flower Pund
rotai De5ignatrd FuTrds
General Fund
8,313
R23
18.724)
12721
{8,9961
154,5471
163,543}
300
.436
1,328
9.764
660
55,848
56.508
825
876
3,454
3,605
Restricted funds
Guild Fund
Junior Church Fund
22
1.193
12451
18761
94
250
250
272
(245}
{876)
344
Total fuuds
10,036
57.701
163.7881
3,949
Pur
05es of D
nated Funds
Fabric Fund.. Fr(Im lim¢ to time the Trust¢es set asid¢ funits for the maintenaDce of Church property.
Flower Fund.. This fund provid¢s flc)wers for services which are then delivered lo members who are ill,
bereaved or housebound.
o$es of Restricted Funds
Guild Fund.. This fund is used for the putposes of the Guild.
Junior Church Fund.. The trustees have set asÉde funds for use by th¢ Sunday S¢hool.
Page 8

Unrestricted Restricted
Funds
FMttd$
2024
2024
ltital
Z024
Total
2023
3. Analysis of Donations
WFO S¢hemt Inon Gift Aid)
Gtft Aid Donations
Remvered Gift Aid Don&ions
Ordinary Offerin&% {Open Platr)
WeddiJiEs and Funerals
Other Offerings. Dunations etc
14.923
17,055
9,066
14,923
17.055
9,066
9,243
22,157
6,176
200
2,638
6,480
46,894
965
2,436
44.445
965
3.629
45.638
1,193
1,193
4 Analysis of Paymenls
Costs of generatillg funds
Offering envelopes
159
159
159
159
195
195
Charitable activities
Giving 10 Grow all{￿tIon
Presbytery dues
Minister's travel expetws
Pulpii sttpply
Organist
F)bric repairs & maiot¢nance
Organ Maintenance
Mans¢ Council T&
Insuran¢t
Heat and light
Clcanin8 Matetials & L&undry
Beadlelcarttaker
Upkeep of GTounds
Public2ty & Adveyiising
Oihtr ¢xpenses
20,612
904
830
84
1,678
1 1954
720
2,987
9,548
9,800
959
750
660
279
619
20,612
904
830
84
1,678
12,954
720
2,987
9,548
9.800
959
750
660
279
864
6_3,629
22,5(Kl
405
671
322
1,691
5.328
779
2.536
9.145
5,935
971
737
450
224
923
52.617
245
245
GoYern•nce eosts
Indtptndent examiner's fres
Totsl Paymeots
63,543
245
63,788
52,812
5 Millistsr's Stipettd
All Church of Scotland coftgregations contribute io the National Stipend Fund which be￿S the ¢osls of
all ministers, stipends and employer's contributiong for national insurance, pension and ho￿SIng and
loan fund. Ministers, Stipends are paid in acc(Irdance with the national stipend scale. which is relafrd
to years of service. For the year under review the minimum stipend was £31,642 and the maxÉmum
stipend (in the fifth and subsequent years of service) wa5 £38,884.
Page 9

APPENDIX
WILTON PARISH CHURCH OF SCOTLAND
FUNDS HELD ON BEHALF OF THE CONGREGATION
B Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES
2024
2023
CAPITAL ACC.OUNT
Credit Balances held at 31 December at cosl
5.172
10,745
Market Value of Balances at 31 December
8.916
14,987
REVENUE ACCOUNT
Funds brought forward
1,438
924
Investment Income
594
514
Reletsed to Congregation
Credit Balance Èt 31 December
11,896)
136
1,438
Page 10