KIRKURD AND NEWLANDS PARISH CHURCH
ROMANNO BRIDGE, WEST LINTON
CONGREGATIONAL ACCOUNTS
YEAR ENDED 31ST DECEMBER 2024
CONGREGATIONAL NUMBER: 040294
sCO￿lSH CHARITY NUMBER: SCO 18087

Reference and Administration Information
Charity Name
Kirkurd and Newlands Parish Church
Charlty Re8lstratlon Number
SCO 18087
Congregatlonal Referenre Number
040294
Contact Address
Independènt Examlner
8ankers
Bank of Scotland
163A John Street
Penicuik
Midlothian
EH26 8AT
Pa8e 2

Trustees Annual Report
Year Ended 31" December 2024
Structure. Governance and Management
The Church is admini5lered in accordance with terms of its Deed of Constitution (Unitary Forml,
Recrultmtnt and Appointrnent of Trustee5
Members of the Kirk Session are the charity trustees. The Kirk Session Is chaired by the minister.
The other Kirk Session members are the elders of the church and are chosen from those members
of the church who are considered to have the appropriate 8ifts and skills.
Oblertlves and Actlvltles
The Church exists to glorify God and to work for the advancement of Christ's Kingdom throughout
the world. The Church of Scotland 15 Trinitarian in doctrine, Reformed in tradition and
Presbyterian in polity. A5 a national Church, it acknowledges a distinctive call to share the
Chrisiian messaBe with people in every parish of Scotland throu8h a territorSol ministry. It c
operates with other Churches in various ecumenical activities.
On every Sunday mornin8, Kirkurd and Newlands welcomes everyone who wishes to come to a
service of worship.
Organis•tlon Structure
The Kirk Session, which normally meets 3.4 times a year, is responsible for flnancial managemeni
and the care of the herltable property as well as the spiritual well-bein8 of the chLJrch and its
members,
Since 23 March 2021. Kirkurd and Newlands has been part of a linked char8e with Brou8hton,
Glenholm and Kilbucho.. Skirling,. Tweedsmuir.. Cèrlops,. anLI St. Andrew's, West Linton. This new
link38e is known as West Tweedd3le. Following the creation of the West Tweeddale linkage. the
Kirkurd and Newlands Church of Scotland Guild became a part of the West Tweeddale GLFiId,
Page 3

Achie¥ements and Performance
Services are held in Newlands Church on every Sunday. We are always delighted to welcome
residents of Castle Crai8 Rehabilitation Clinic. and all other visitors, to our weekly services. During
most of the year, the monthly parish magazine is distributed electronically, but once Of twice a
year physical copies are distributed to households throughout the parish.
Other highlights of 2024 included:
Me55y Church.. en8a8ed in ecumenicalllinkage-wide activity. holding six lively and well-attended
sessions.
Postorol Group.. a link3ge-wide trainin8 session was held in Newlands Church.
Open Gote.. free counsellin8 service funded by the Go For It Fund to offer confidential help relatSn8
to problem5 Such as anxiety, depression, low self-esteem or parentin8 difficulties.
Pudding nlght., The very successful Puddin8 Ni8ht, held in February, raised £600 for Christlan Aid.
Horve5t Thanksgiving Servlce ond Harvest Supper.. The produce broughi to the Harvest Service
was donated to the Penicuik foodbank. There was also a Harvest Supper whSch filled the church,
attractin8 several families and raising £3SO for Practical Action.
Remembron¢e'. wreaths laid outside Newland5 Church and at the 81yth Bridge war memorial.
Coniributed to Peeblesshlre Youth Trust Chr15tmas hampers and Blyth5wood shoebox oppeol.
Chrlstmos Gift Service.. gifts disiribuied through the Salvaiion Army in the Borders.
Chri5tmos Eve Service., the collection1£1501 was éonated lo the Bethany Christian Trust.
Flnanc5al Revlew
The 2024 surplu5 of £4484 in unrestricted funds compares with a surplus of £1638 in 2023. In
2024, the principal sources of unrestricted income were.. weekly offerin8s. re8ular Gift Aid,
Standin8 Orders, donations and lax recovered from Gift Aid. The Fabric Fund Revenue account,
held by the General Trustees for the benefit of Kirkurd & Newlands Church, fell by £7407,. this was
lar8ely due to a one-off payment of £8040 to replace oil-fired heating in the Annex with electric
radiators- otherwise, expenditure on church and Manse fabric is more or less covered by regular
income to the Fabric Fund Revenue Account from investments. Within the West Tweeddale
linkage, KSrkurd and Newlands IK&NI pays 21.1% of ministry.related cost5 and 25.4% of man5e-
related costs. The Manse Account is admlnistered by the Treasurer of St. Andrews Church.
The continuing generosity of everyone who gives money to the church is greatly appreclated, and
remains vital for maintaining the lon8-term financial viability of the congregation 50 that it can
continue to play its part in the life of the community.
Pale 4

Reserve Pollry
It is the Trustees, policy to hold unrestricted reserves representin8 approximately 6-9 months
expenditure. At the year end the Church held unrestricted funds of £24397 which is equivalent to
about 10-11 months unrestricted expenditure Ibased on the average of the past three years).
Statement of Trustee5' Responsibility
The member5 of the Kirk Session must prepare financial statements which 8ive sufficient detail to
enable an appreciation of the transactions of the church durin8 the financial year. The members
of the Kirk Session are responsible for keeping proper accounting records which must reflect the
financial position of the Church at that time. This must be done to ensure that the financial
Statements comply with the Charitie5 and Trustee Investment (Scotlandl Act 2005, the Charities
Accounts (Scotlandl Re8ulation$ 2006 and ihe Re8ulations 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 arbd must take reasonable steps for the prevention
andlor detection of fraud and other irre8ularitSes.
Approved by thÈ Trustees and signed on their behalf.
Session Clerk
Dated......
Paze S

KIRKVRD AND NEWLANDS PARISH CHURCH
Independent Examlnerfs Report to the Tfustees of Klrkurd ané Newlands Parlsh Church
I rtpori on ihe aiEoun15 ol thE church for the year ended 31" December 2024 which are set out on pa4e5 7 to 10.
Respectl¥e responslbllltles on Trustees and Examlner
The rh•ritV'5 trustee5 are responsible for the preparaiion ol the accounts In Je¢ordance with the terms of Charltles
and Trusiees Investment (Scotlandl Act 2￿5 and the Charities A¢counts (Scoilandl Re8ulatiofi$ 2006. The charity
tiustees c0115ider that the èuéit fequirerner*ts ef Regulations 10111 Idl of the Accounts Rt8ulitlofi1 dots not ipply. It Is
my responsibility io examine the accouthis as reqvired under Se¢iion 44111 (¢1 Ol ttte A¢1 Ind tg St•ie wheth•r
parlscular mètters have come to my attention.
Basls of Independent Examlnerfs Statement
My examination Is carrieil out In accord•ncÈ with Regul•iion 11 of the Choritit5 Iscotlandl Re8ulotions 2006. An
ex•min•tion includes • review tsf the ac¢ountinR retords kepl by the charity and a cornparison of the accounls
presented with those records. It •150 iDclud•s con51defation of •ny unusual items of disclosures in the accounts. •nd
seeks explanation5 frorn the trustees coThcernin8 any such matiers. The Pfocecsures undertak¢n Jo noi provlde all the
evidence that would be requifed In an audil, and ¢onsequeThtly I do not expre$5 audit opinion on th• vi•w ¢iv•n by th•
•ceounts.
Independent Examlnerf5 Statement
In ihé coursé ol my exèrnlnotion, no rnotter h•s corne to rny attentlon
which gives me reasonable cause to believe ihèt In any maieri•l
rtspeci the requirements..
• t(> k¢ep •¢¢ountin4 records in •ttord•nce with Secllon 4411) lal of
Ihe 2005 Act ond ReRulation5 4 of the 2006 Accounts Requlatlons,
nd
• to prepare accouDts which accord with the accountirsi recoi¢Js and
comply with Regulation 9 of the 2CK$6 Regulations
have not been met, or
1¢ whi¢h, In my tspirtion. atieniion shoL¢ld be drawn in order to enabl•
roper under5t•ndinR of the •ccDuntS to be ie•ched.
Pa8¢ 6

KIRKURD AND NEWLANDS PARISH CHURCH
RÉCÈIPTS AND PAYMENTS ACCOUNTS FOR YEAR TO Jlst OECEMBER 2024
GENERAL FUND
2024
Unrestiirted AtStri¢ied
2023
Total
Total
INCOME
Freewill Ollerin8
Re8ular Gift Aid
Tax Recovertd from fte8ular Glft Aid
Other Donations
WeiSdin85 and Funer•ls
Let of Premises
Fcom Revenue Account (see noie 81
Historic euildin8 VAT reclaim
Collection5 lor other Chafltie5
Evelyn Rose Bible Fund (see n¢te 51
Open Gale (Go For It Fund - see note 61
Interest on Deposit Account & sundries
1.386
10.594
1,536
1,386
10,594
1.536
1,230
10,272
2.650
150
100
16.240
16.240
8,421
560
1,029
1.1
I,ioo
623
30,479
623
31.579
435
24.807
1,1
EXPEP4DITURE
Ch•rliable Acllvltbes
Church ol Scotland"Giving to Grow"
Minister's Travelling Expenses
Inlster's other expenses
Lin*8ge Administrative As5Istont & office
Manse Council Ta* and Insurance
Manse Repair$ Ind Gardening
Manse Account
Church Insurance
Church Repairs and Maintenance
Church Healin8 and Ll8htln8
Presbytefy Dues
Staiionery and websiie
Or8onist lsee note 21
Fire Protettion
Wreaths
Evelyn Rose Bible Fund Isee note 51
Sundriès
Optn Gate (Go For It Fund . see note 61
Donation5 to other Charities
9,635
404
119
793
987
1,061
9.635
404
119
793
987
1.061
7,945
487
65
1,912
1,123
1,532
8.555
1,514
416
231
540
94
64
1.532
8.555
1.514
416
231
540
94
1.814
4.684
2,024
263
232
5CQ
236
62
150
85
216
1,029
23,475
50
288
i.ioo
1,388
1.1
27.383
25,995
Pa6e 7

XIRKURD AhlD NEWLANDS PARISH CHUACH
RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR TO 31st D£CEM8ER 2024
GENERAL FUND ICONTDI
2024
Re5trlct•d
2023
Total
Unrestrict
Toi•l
Total Income
Total Expendit¢Jre
Surplusloeficll
30,479
25.995
4,484
1.1
1,388
31.579
27,383
4,196
24.807
23.475
1,332
Surplusloeticit
General Fund 8alance 8t 1st january
Gener41 Fund Balace •t 31st December
4,484
19,913
24,397
4,196
20,255
24,451
1.332
18,923
20,25S
342
54
STATEMENT OF FUNOS AT 31st DECEM8ER
2024
Cutr•nt account
Deposlt Fund
Unre5tilrted
Aestrlrted Unrestrlcted
2023
Tot•1
Tot•1
8Jnk Balances
Al 1st Januarv
Movement in year
At 31$1 December
7,913
.516
7,J97
342
.288
54
I2.WD
5,OOCI
17,000
20,255
4.196
24.451
18,923
1,332
20,255
Other Assets
Glft Aid tax repaymenis. out5tondin8 from HMRC
Unbofiked cash from seThlce on 29 December 2024
2352
146
Ll4bllltl
None
Daied.......
rla LoL)-
Page 8

KIRKURD AND NEWLANDS PARISH CHURCH
APPENDIX TO RECEIPTS AND PAYP41ENTS ACCOUNTS FOR YEAR ENDED 11 DECEMBER 2024
A. FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE 8ENEFIT OF THE
CONGREGATION.. CONSQLIDATEO FA6AIC FUND
Movement In Ye•r Isee Note 91
Balèn¢e at
3111212023
8alance èt Market Value
Translers 3111212024
ai 31112124
Receipts
Payments
C•pital Account..
188,913
188,913
273,882
Revenue kcount:
15.242
9.493
16,9CQ
7.835
. MANSE ACCOiINT HELD BY ST ANDREWS WEST LINTON ON BEHALF OF LINKAGE
Balance ot 1st January 2024
Contfibuflons from parSshes in linka8e
Works carried out
B•lan¢e •t 31st De¢*mber 2024
Page 9

KIRKURD AND NEWLANOS PAIIISH CHUACH
NOTES TO RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDED 31st DECEMBER 2024
All Church ol Scotland con8re8ations contribute to the NJtional Stlpend Fund wh￿ch
bears the cosi of all minlsters, stipend5 and employer's contrlbutions for National
Insurance and Hou51n8 and Loan Fund5, Minisiers, stipends are paid In accordance
with the nètional 51ipend sc&le,which is related to years of service. For 2024 ihe
minimum stipend was £31642 and the maximum Stipend In 5th and subsequent years of
5eThice was £38884.
ecelved £SCQ as remuneration for Organist's duties durlng 2024.
No costs were involved for the lrndependent Examiner.
These ac£ount5 have been prepared on a cash basis.
The Evelyn Rose 81ble Fund, established In 2016 with ihe retiral offerin8 at her funeral
to buy bibles lor Castle Craig leavers, has b¢en topped-up as necessary by hef
lamily. Income in 2024 was ÉO,. expenditure ÉO,. end year balance £1.
Open Gate (Go For li Fund projecil. Opening bal8nce £341, Incomt in 2024 was £0;
expenditure in 2024 was E288.. eThd year balance £53.
The linkage-wide Minister's Benevolent Fund is administered by the Treasurer of
St. Andrew's Church, West Llnton. Openin8 balance E2858. Income from donations
ÉO. Payments E200. End year balance £2658.
The Consolidated Fabric Fund Revenue Account payments comprised the £16240
transferred to ihe congre8ation's Gener•1 Furtrd15ee pige 71 and adminlstration char8es of £660.
Pa8• 10