KIRKURD AND NEWLANDS PARISH CHURCH ROMANNO BRIDGE, WEST LINTON 

CONGREGATIONAL ACCOUNTS YEAR ENDED 31[ST] DECEMBER 2025 

## CONGREGATIONAL NUMBER:  040294 

SCOTTISH CHARITY NUMBER:  SCO 18087 

**Page 1** 



## **Reference and Administration Information** 

|**Charity Name**||Kirkurd and Newlands Parish Church|
|---|---|---|
|**Charity Registration Number**||SCO 18087|
|**Congregational Reference Number**||040294|
|**Contact Address**||Mr DB Henderson-Howat|
|||Stoneyknowe|
|||West Linton|
|||Peeblesshire|
|||EH46 7BY|
|**Trustees**|Mrs M Alexander|Mrs F Dunkley|
||Dr M Habeshaw|Dr D Habeshaw|
||Mr D Henderson-Howat|Mrs J Henderson-Howat|
||Mrs S Magee|Mrs J Raeburn|
||Mrs I Roehe|Mr S Rose|
||Mrs R Sim|Miss F Young|
|**Church Treasurer**||Mr DB Henderson-Howat|
|**Session Clerk**||Mrs J Henderson-Howat|
|**Minister**<br>||Rev Dr T Foley|
|**Independent Examiner**||Mrs J Macnab LL.B, C.A, C.T.A.|
|||1 Medwyn Drive|
|||West Linton|
|||Peeblesshire|
|||EH46 7HW|
|**Bankers**||Bank of Scotland|
|||163A John Street|
|||Penicuik|
|||Midlothian|
|||EH26 8AT|



**Page 2** 



## Trustees Annual Report Year Ended 31st December 2025 

## **Structure, Governance and Management** 

The Church is administered in accordance with terms of its Deed of Constitution (Unitary Form). 

## **Recruitment and Appointment of Trustees** 

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 gifts and skills. 

## **Objectives and Activities** 

The Church exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity.    As a national Church, it acknowledges a distinctive call to share the Christian message with people in every parish of Scotland through a territorial ministry.  It cooperates with other Churches in various ecumenical activities. 

On every Sunday morning, Kirkurd and Newlands welcomes everyone who wishes to come to a service of worship. 

## **Organisation Structure** 

The Kirk Session, which normally meets 2-3 times a year, is responsible for financial management and the care of the heritable property as well as the spiritual well-being of the church and its members. 

Since 23 March 2021, Kirkurd and Newlands has been part of a linked charge with Broughton, Glenholm and Kilbucho; Skirling; Tweedsmuir; Carlops; and St. Andrew’s, West Linton.  This new linkage is known as West Tweeddale. Following the creation of the West Tweeddale linkage, the Kirkurd and Newlands Church of Scotland Guild became a part of the West Tweeddale Guild. 

**Page 3** 



## **Achievements and Performance** 

Services are held in Newlands Church on every Sunday.   We are always delighted to welcome residents of Castle Craig Rehabilitation Clinic, and all other visitors, to our weekly services.  During most of the year, the monthly parish magazine is distributed electronically, but once or twice a year physical copies are distributed to households throughout the parish. 

Other highlights of 2025 included: 

_**Messy Church:**_ engaged in ecumenical/linkage-wide activity, holding five lively and well-attended sessions. 

_**Pastoral Group** :_ continued to operate as guided by the Minister. _**Open Gate:**_ free counselling service funded by the _Go For It Fund_ to offer confidential help relating to problems such as anxiety, depression, low self-esteem or parenting difficulties. 

_**Pudding night:**_ a successful Pudding Night, held in February, raised £620 for Shelter Scotland. _**Guild:**_ leads informal worship on a monthly basis at the Whim Care Home. 

_**Concerts:**_ two very well-attended concerts were held in the church.  In association with the visiting choirs, funds were raised for Macmillan Cancer Relief (£550) and Medecins sans Frontieres (£400). _**Newlands Primary School:**_ used the church for its Easter concert. 

_**Harvest Thanksgiving Service and Harvest Supper**_ :  The produce brought to the Harvest Service was donated to the Peebles foodbank. There was also a Harvest Supper which filled the church, attracting several families and raising £245 for Bethany Christian Trust. 

_**Remembrance**_ :  wreaths laid outside Newlands Church and at the Blyth Bridge war memorial. 

Contributed to _**Peeblesshire Youth Trust Christmas hampers**_ and _**Blythswood shoebox appeal. Christmas Gift Service**_ :  gifts distributed through the Salvation Army in the Borders. _**Christmas Eve Service**_ : the collection (£200) was donated to Shelter Scotland. 

## **Financial Review** 

The 2025 deficit of £1410 in unrestricted funds compares with a surplus of £4484 in 2024.  In 2025, the principal sources of unrestricted income were: weekly offerings, regular Standing Orders, donations, and tax recovered from Gift Aid. Expenditure on church and Manse fabric is refunded through payments from the Fabric Fund Revenue Account, although not necessarily in the same financial year: thus, much of the £1500 contributed to the linkage-wide Manse Account in 2025 will be refunded in due course, after work has been undertaken on the Manse.   The Manse Account is administered by the Treasurer of St. Andrew’s Church.    Within the linkage, Kirkurd and Newlands (K&N) pays 17% of shared ministry-related costs and manse-related costs. 

The continuing generosity of everyone who gives money to the church is greatly appreciated, and remains vital for maintaining the long-term financial viability of the congregation so that it can continue to play its part in the life of the community. 

**Page 4** 



Reserve Poll¢y
It 15 the Trustees, policy to hold unrestricted reserves representing approximately 6-9 months
expenditure. At the year end the Church held unrestrirted funds of £22987 which 15 eouivalent to
about 10-11 months unrestricted expenditure (based on the average of the past four years).
Statement of Trustees. Respon51bllltv
The members of the Kirk Session must prepare financial statements which give sufficient dqtsil 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 must reflect the
financial posltion of the Church at that time. This must be done lo ensure that the financial
statements comply with the Charities and Trustee Investment Iscotlandl Act 2005, the Charities
Accounts (Scotlandl Regulations 2006 and the Regulations Anent Congregational linance
approved by the General Assembly of the Church of Scotland in 2007. They are also responsible
for safeguardin8 the assets of the Church and must take reasonable steps for the prevention
andlor detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf.
l Henderson-Howat
Session Clerk
Pale 5

KIRKURD AND NEWLANDS PARISH CHURCH
Independefit Examlnerfs Report to the Tru5ttes of Klrkurd Newlands Parlsh Chufch
I report on the accounts of the church for the year ended 31, December 2024 which ère Set out on pJ8es 7 to 10.
Respettlve responslbillties on Trustees and Examiner
ThÈ charity's trustees are responsible for the preparation of Ihe account5 in accordance with the ierm5 of Chariiies
and Trustees Investmeni Iscotlandl Atl 2005 and the Charities Accounts Iscotlandl Re8ulaiions 2(M)6. The charity
tru5tee5 consider that the oudit requirements of Re8ulation5 10111 Idl of the Accounts Regulations does not apply￿11 is
my responsibility to exarnine the account5 as required under Section 4411> Icl of the Act Ind to state whether
particu14r motiers have come to my ittention.
Bas15 of Independent Examlnel$ statement
My examination 1$ tarried out in accordance with Re6ulation 11 el rhe Charities Iscetlandl R*8ulation$ 2006. An
exarDinition includes a review of the ac£ountin8 records kept by the ch4rlly and a cornparison of the attounts
prtsented with those records. It also includes consideration of any unusual iterns of disclosures in the accounts, and
seeks explanations frem the trustees toncerning •ny such mattef5. The procedures undertaken do not provide èll the
tvidence that would be requlred in an audit, and consequently I do Thot expre55 audlt opinion on the vl¢w Siven by the
ccounts.
Independent Examlnerfs Statement
In the course of my examination. no matter h•s come to rny attention
which qives me reosonable cause lo believt thèt in any material
respect the rtquirements..
to keep accountine records In èccordance wilh Sèetlon 4411) lal of
the 2005 Act and Requlations 4 of the 2006 Accounts Re8ul•tions,
and
10 prep•re o¢count$ whlch accord with thè acceuntinq records ond
comply with Reiulation 9 of the 2006 Regulation5
have not been met, L)r
to which, irt my opinlon, Ittention should be drawn In order to en•ble
proper understandin8 of the accounts to be reoched.
Jean Macnab LL.8, C.A, C.T.A.
Independent Examiner
l Medwyn Drive
West Linton
Peeblesshire
EH46 7HW
Dated...
P•ge 6

|**KIRKURD AND NEWLANDS PARISH CHURCH**|**KIRKURD AND NEWLANDS PARISH CHURCH**|**KIRKURD AND NEWLANDS PARISH CHURCH**|||
|---|---|---|---|---|
|**RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR TO 31st DECEMBER 2025**|||||
|**GENERAL FUND**||**2025**||**2024**|
||**Unrestricted**|**Restricted**|**Total**|**Total**|
|**INCOME**|**£**|**£**|**£**|**£**|
|Freewill Offering|1,083||1,083|1,386|
|Regular Gift Aid|9,534||9,534|10,594|
|Tax Recovered from HMRC|2,885||2,885|1,536|
|Other Donations|324||324|-|
|Weddings and Funerals|200||200|100|
|Let of Premises|-||-|-|
|From Revenue Account (see note 8)|4,080||4,080|16,240|
|Collections for other Charities||1,715|1,715|1,100|
|Evelyn Rose Bible Fund (see note 5)||150|150|-|
|Open Gate (_Go For It Fund_- see note 6)||250|250|-|
|Interest on Deposit Account & sundries|794||794|623|
||**18,900**|**2,115**|**21,015**|**31,579**|
|**EXPENDITURE**|||||
|**Charitable Activities**|||||
|Church of Scotland "Giving to Grow "|10,237||10,237|9,635|
|Minister's Travelling Expenses|291||291|404|
|Minister's other expenses|328||328|119|
|Linkage Administrative Assistant & office|386||386|793|
|Manse Council Tax and Insurance|723||723|987|
|Manse Repairs and Gardening|505||505|1,061|
|Manse Account|1,500||1,500|-|
|Church Insurance|1,676||1,676|1,532|
|Church Repairs and Maintenance|149||149|8,555|
|Church Heating and Lighting|2,105||2,105|1,514|
|Presbytery Dues|296||296|416|
|Stationery and website|226||226|231|
|Organist (see note 2)|500||500|540|
|Fire Protection|1,007||1,007|94|
|Wreaths|142||142|64|
|Evelyn Rose Bible Fund (see note 5)||144|144|-|
|Sundries|239|-|239|50|
|Open Gate_(Go For It Fund_- see note 6)||-|-|288|
|Donations to other Charities||1,715|1,715|1,100|
||**20,310**|**1,859**|**22,169**|**27,383**|
||**Page 7**||||





KIAKUIID AIID NEWLANOS PAAIS11 CHURCH
RECEIPTSAND PAYMENTS ACCOUhlTS F014 YEAR TO 3151 OECEMBEA 1025
GE14ERAL FUND ICONIDI
2025
2024
T￿•6 IDc¢me
Tolil ExpeThditui*
&Jiplv510elicit
18.9QJ
20,310
.1.410
2,115
1,859
2S6
21.015
22,169
31.5?9
27.383
4,196
s4hr￿slO￿lIcII
Gtner41 Fuffid 8al•nce al Isi Janv4ry
G•n•r•l Fund B4•c• •t 31$1 O•ceffll)•v
.1,410
24.39?
22.917
256
54
.1,154
4.196
20.2SS
23,297
STATEMENT 0$ SUIIOS AT 3liQ DECfM8fRAND MOVEMENT OF FVN05 IN YWI
1025
Cww•ni K¢ouni
D•p0511
Unr•strkt•4 Rrttrlct•O Vniwri¢t•d
At lsi JaThu•ry
Trèfislef between Fvnds
0￿m•nI d Imdi
Jtst DKembor
7.197
17.ts))
24,451
20,25S
.1.410
-1.154
23.197
310
14,451
Other As1*11
li i•wL iep•ymtnts. ￿til40d1￿1r0M IIMBC
2121
il•bbllil•i
None
Da Ilwthw.Mow4t (Tre•sur•il
D•wd_-
P4•8

## **KIRKURD AND NEWLANDS PARISH CHURCH** 

## **APPENDIX TO RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDED 31 DECEMBER 2025** 

## **A. RESTRICTED FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION: CONSOLIDATED FABRIC FUND** 

## **Movement in Year (see Note 9)** 

|Balance at||||Balance at|Market Value|
|---|---|---|---|---|---|
|31/12/2024|Receipts|Payments|Transfers|31/12/2025|at 31/12/25|
||**£**|**£**|**£**|**£**|£|
|Capital Account:||||||
|188,913||||188,913|290,455|
|Revenue Account:||||||
|7,835|9,294|4,430||12,699||



## **B. MANSE ACCOUNT HELD BY ST ANDREWS WEST LINTON ON BEHALF OF LINKAGE** 

|Balance at 1st January 2025<br>Contributions from parishes in linkage<br>Works carried out using this fund<br>**Balance at 31st December 2025**|**£**<br>64<br>4,500|
|---|---|
||-|
||4,564|



**Page 9** 



KIRKURD AND NEWLANDS PARISH CHURCH
NOTES TO RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR ENDED 31st DECEMBER 2025
All Church of Scotland congregations contribute to the National Stipend Fund which
bears the cost of all ministers, Stipends and employer's contributions for National
Insurance and Houslng and Loan Funds. Mlnlsters, stipends are paid in accordance
with the national stipend scale.which is related to years of service. For 2025 the
minimum stipend was £32433 and the maximum stipend in 5th and subsequent years of
service was £39856.
Payment to trustees: Margaret Habeshaw received £51)) as remuneration for Organist's dutles
during 2025 and the Minister received £619 in travelling and other expenses
No costs were involved forthe Independent Examiner.
These accounts have been prepared on a cash basis.
The Evelyn Rose Bible Fund, established in 2016 with the retiral offering at her funeral
to buy bibles for Castle Craig leavers. has been topped-up as necessary by her
family. Opening balance £1; income £150; expenditure £144; end year balance £7.
Open Gate (Go For It Fund project). Opening balance £53; income £250;
expenditure £0; end year balance £303.
The linka8e-wide Minister's Benevolent Fund is administered by the Treasurer of
St. Andrew's Church, West Linton. Openin8 balance £2658. Income from donations
£0. Payments £750 End year balance £1908.
The Consolidated Fabric Fund Revenue Account payments comprised the £4080
transferred to the congregation's General Fund (see pa8e 7) and the
General Trustees, administration charges of £350.
Page 10