Parish of Lyne and Manor (Church of Scotland) Receipts and PaymeDts Aeeounts Year Ended 31 Deeember 2025 CoDgrega¢ioD No: 040270 Charity No: SC 021456
Parish of Li'ne and Manor Church of ScotlaDd Reference and Administrative Information Charity Name: Parish of L>e and Manor (Church of Scotland) Charity Registration Number. SC021456 Congregation Reference No: 040270 Conwt Addr.. Manortoun Manor Peebles EH45 9JN Trustees Kirk Session (Also members of Congregational Board) Rev M Jefferson Mr C Dick Mr l Haldane Mrs P Johnson Mrs N Lom&s Mrs R Pyatt Mrs Z Rawlin8S Mr J Smellie CongregatÈonai Board E Benson Mr A Cunningham Mr5 C EggIon Mr C Hamilion Mrs L Woodd Principal O(fiee-bearer5 Minister. Rev M Jefferson Session Clcrk Mrs N Lom&% Clerk to the Board: Mrs Z Rawlings Church Treasurer: Mr l Hajdane
Parish of L 'ne and Manor Church of Scotland R¢ference and Administratii'e Information (eont) Independenl Examiner Mrs Rosalind Derri¢L Teviot Cottage. 28 March Street. Peebles. EH45 8EP Bankers Royal Bank of S¢otlaniL 4 E&81gate. Peebles EH45 8SL
Parish of Lvne and Manor Trustees, Annual Report Year ended 31 December 2025 Church of Scotland Strueture. Governance and Management Governing Document The Church is adrninisiered in accordance with the terms of the Model Deed of Constitulion and is subject lo the Acts and RegtOnS of the General Assembly of the Church of Scotland. Re£ruitmeDt and Appoitstment of Trusttt5 Member5 of the Kirk Session and ihe Congrewional Board are the charity tStees. The Kirk Session members ar¢ the elders of the church and are chosen from those members of the ehurch who are considered io have the appropriate gifts and skills. The minister. who is a rnernber of the Kirk Session. is ¢leaed by the congregarion and inducted by Presbytery. The CongreI0nal Board is appointed from within the congregatton and members of the congregation invited io nominate individuals who are believed to have the skills and Comrnitsnent io contribuie to the manasement affairs of the Church. io become members of the Board. Board Members are then ap)inted & the Stated Annual Meeiing and serve for a period of three years after which they musi seek re- eleciion at rhe nexi Sthied Annual Meeting. Organi5ational Strncture The Congregalional Board is chaired by the minister and nonnally meets three ttm¢s in a year. Certain responsibiliiies are delewed to the Fabri¢ Comminee and the Fund Raising Committee appropriate. The Kirk Session norrnally Meets ihree times a year and is responsibl¢ for spirttual affairs withÈn the church. Objectives and Aetivities The Church of Scotland is Trinitsrian in dne. Refornied in tradition and Prestyerian in TX)lity. It exists to glorify God and io Work for the advancement of Christ's Kingdom throughout the world. As a national Church, it. knowledge5 a distin¢rive call and duty to bring the ordinances of religion to the pe()ple in every parish of Seotland through a ierritorial miTrhstry. It c{Wer with other Church¢s in various ecumenical bLMJies in Scotland and beyond. The Church in and Manor conducts worthip in No churches within the Parish and is linked with Peebles .' Si Andrews Leckie. Under this arrdngemeni the No congregations Sha the sarn¢ mintster and seryices iii the Parish are held weekly and are well attended. For many years the has been no Sunday School although the rninister, wilh the support of the Ktrk Session and member5 of the CongTeg&ion. has established iniwives and special services deSied to amract and involve families with younger children. The Church remains almost the only focal wini for the Nyal community which it See$ #nd by also holding Vdriety of fund rnising l %)cial events it is an important part of spirittmi and cornmunity life in the area.
Parish of L ne 2nd Manor Church of Scotland Trustees, Annual Report {¢on¢inued) Year ended 31 De¢ember 2025 Achievements and Performance The small njral Church in Lyne and Manor continues to be well supwrted with numbers attending Sunday worship. As already ryrted no Sunday School exists at present although family services have been held from lime to time to actively involve families in worshkp. The involvement of members of the congregwion (including young people nomial and family services) in the participation of worship has been successful. Out-reach to the community and Church groHth continue to form an importhni part the Trustees. agenda and &s a result the Church ¢oniinue5 to attract members and adherents from outwith the immedi¢ community. In addition. in ih¢ year, the Church h&$ collle£ted from retirin8 colltttions just over £416 10 two charities supporting in the local and wider world. (see Note 6 on page I l). A¢¢oTdingly the Tru5tees' are satisfied with the achievements and performance of the Church in the period under review. Despite the continued spiritual and finartcial perfornwice of the Church in Lyne & Manor, the current PreSb¢ry Plan resulted in ihe in the disposal of L)ffle Church on 14 FebnJAry 2025 to a SCIO (Friends of Lle Kirk - "FOLK") whose objective is to Main the church as a place of worship and individual spiritual reflection. FOLK have agreed to a]low the congregation of Lyne & Manor to worship there once a month &s before. Financial Review The Tnjsiees consider the financial terfonnance in the year under review to be acceptable fetumin8 a surplus of receipts over payments of £3.889. The surplus compared to a deficit of £2.698 in 2024. an improvement of £6,587. In 2025 iotal receipts increased by £24.699 with major increases {variance5 > £1.000) in from the Listed Places of WorshÈp Scheme (£1,152). receipts from the General Trusttts (£17,135) and insurance claims (Siomi Eowyn £6,54?). PaJThents also increased significantty in 2025 by £18.112 due. in the main (variance5 > £1,000). io increased Giving io Grow contributiot]s {£1.123) and fabric expendiwre {£16.546). The rnosi 5ignifJcant fabric expendiiure iterns were WsaIC repairs to Lyn¢ Church (£7.(M)2) and the cost of 5tonn damage repairs Manor Church (£6.542). Gift Aid donions and associated Income Tax re¢overi¢s were again th¢ main source of in¢ome for the Chur¢h, ounring for 360/0 of total receipts reduced from the previous year level of 49ts/• as a result of receipts from the Gcnerdl Trustees reling (o recovery of qualifying expenditure in 2025 and previous years. Excluding receipts from the General Trustees Gift Aid dOnlon$ and asslated Income Tax recoveries would have ac¢ounted for 530/0 of total receipts. The number of 8Lft aid donors decreased by 4 10 26 due to the sad deaths of 4 donors. Overall. in 2023, total receipts were £24.699 higher a]d paynents were £18.112 higher than 2024 as ddailed abvove. Ai the end of the period the financial )StiOn showm by Ststement of Balances (£7.799.22) and Funds held on behalf of ihe conegation by the Church of Scotland Generdl Trustees {£131.842.73) is considered io be Siron8 with no areas of financial concern. The A¢counts presented on pages 7 to 12 have been prep on a receipts and pa)Thents (h accounting) basis. Reserves Policy li ts ihe Trustees. policy to hold reserves sufficient to med the ongoing needs of the Church in unrestricted furtd5. At the year ¢nd ihe Church held unrestyithed local fimds of £7.799 which represents atK>ut thr¢e months of nonnal annual expenditure.
Parish of L ne and Manor Church of Scotland Trustees, Annual Report (cont) Year ended 31 December 2025 Statement of Trustees, Responsibilities Statement of Trustees, Responsibilities The members of the Kirk Session I CongregatioE]ai Board must prepare financial ststements which give sufficient detail to enable an appreciation of the tyansactions olthe Church during the financial year. The members of the Kirk Session I Congregational Board are reswjnsible for keepÈng prop¢r accounting records which. on request. must reflect the fJDan¢ial wisition of the Church at that time. This rnt be done to ensure that the finan¢ial statemenis comply with the Charities and Tru51ee Invesunent (Scotland) Act 2005. the Charities Accounts (Scoiland} Regulations 21)06 and the RegulatiOTts Aneni Congregational Finance approved by the Generdl Assembly of ihe Church of Scotland in 2007. They are also responsible for safrguarding the a55ets of the Church and musi take r¢&sonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, N 83 Session Clerk Datt . I l Mart h 2026
Independent ELqminer'5 Report to the Trustees of tbe Parish of Lyne and Mallor (Church of Scotland) I rew)rt on ihe accounts of the charli) for the )"rar ended 31 December ?025 i¥hith are set out on pages 7 to 12. Respeetive respon5ibi)itie5 of trustee5 nd examin The eharii>'s tTUYtets TestxTrnsible for ihe preparation of thc actourtis in aceordancc "1th the ienns of the Charities and Trustee Investmeni Iscoilandl Aci 25 and the Charities Acwjnts (sc18nd) R¢gulaiions 20(kn. Th¢ charii) tnJ5tees Consider thai the audit rwuiremenL of Regul10 I¢N I I Idl of the Acci)unis Rcgulati()ns d(8 noi appl>'. It 15 responsibiliTh' to ewntne the aecounts as rwuired under section 441 I Icl of the Ael and io statc i¥hcthcr particular matter5 haic ii)me io mi. aittnli(?rt. Ba515 of independent tx¥thiner's Statement An L.Kaminaiion is ClL oui in accor(lancL ii'iih Re8ulaiion I l of thc Charities Accounts {ScoilanJl Regulations 20(. An examinaiion includes a r¢trie%%" of Ehe accounting records the chariiN and a comparison of ihe a¢counLS presented iih those records. Il a150 includes considernion of ani" unusual iiems or di%li)WTes in ihc accounts. and sc¢ks eKplanation5 fwm the uusiecs conc¢min8 an%" such maller5. The procedures undcrthkcn do not pr()i'idc all Ihe eN'idcnce that would be requiTtd in an audit. and consequertLl%. l th) express an audit opinion on the view gii'cn b!. the a¢¢ounts. Itidependent ex#mitter's statement In the eourse ol-mv examination. no matter h35 ¢ome to m!. ancniion hiLh 8ii.es me re&fi()rtable eause io liVe thai irt an!. maicTial the requirements.. to k¢¢p dLLouniino records in aecordanee ii'iih Seclion 44 (I Ilal of ihe 21Mli Act and Regulation 4 of the 21)00 Accounts RegulaiiL)n& and to prepar¢ accounis i%hich acwrd i%iih the accouDling records ond Clp1s. i¥ith RcgulaiiL)n 9 of the 201)6 Accounts Regulation5 ha%¢ been md. io iihich. in mv opinion. attcniion shoul4 be dramm in order io ¢nable a Proper understa[Ing of the accounts io be Tea¢hed. Name '. MT5 Rosalind tkrrick Addr5.. T.lot Coitsge. 28 March StreeL Pecble5. EH45 8EP Daic= 13JJb
Parish of L ne and Manor Church of Seotland Recei ts and Pa 'ments Account Year ended 31 December 2025 I'nrc5tri¢ttd Funds Rtstrirtcd F.ndoy"mettt Funds Funds Totsl Tot1 2025 21125 2025 2024 R¢¢¢i Donations l.¢gdcies Affliviiies for Getrating Funds ljank & Dw511 interest Investment inwrr rott 24.614.05 24,614.05 26.537.57 4.593.} 4.593.00 1901.50 113.42 SY).Ii 0.00 29,552.49 29,297.16 29297.16 R¢nLg1 of prcmises SaJ¢ of L%sets Sa]c of invesbJ]ents GTan15- Listed plxes of Worship ReIp¢S from G¢D¢Ta] Truses Othcr RLx*ipts o.Ix) 1.152.00 17.135.15 1.152. 17,135.15 667.) 0.00 0.00 6.667. Total Recei 54.251.31 54.?51.31 29,552.49 'ments Costs ofgeDeratiDg fud5 Charitable #clivities GovernAnce costs Other payments 539.32 4&698.?8 125.(K) 539.32 1.197.IK) 30,928.65 125.00 48,698.28 125.00 o. i.fflo.( Totsl Pa ments 50.362.60 50.362.60 3225D.65 Excess of Receipts over Payments for the )'ear before transfers 338L71 3088.71 12ffj98.161 Transfers Excess of Receipts over Payments for the year 3J88.71 3388.71 12.698.161
Parish of Lvne and Manor Ststemettt of Bal3nces At 31 December 2025 Chur¢h of Scotland I'nrestrieied Rtslrirttd Fynds Fvttd5 2025 Funds Toul Total 20 2025 20Z5 2024 1k & De sit BAln¢¢$ Bank & bate5 bTougkn( finvar 3.910.51 0.) o. 3.910.5I 6.(A)8.67 Movement iTr year.. Fxce5sof Receirts ov¢r Paymts for the %¢ar 3.888.71 o. 0.00 3.888.7l 12.698.161 Bank & dep)sii balar carried forward 7.M.22 7.7W.22 3.910 51 Investments 4t market value 0.00 Assets Gift Aid R<thi•bl¢ 4.554 41 326.30 o.ty) 4.5Y.41 326.30 5.140 98 388 15 5.529.13 4.880.71 4.880 71 LÈabalitit5 1.973.05 1.973.05 1.677.82 The accounts were approved by the Kirk Session and Financial Board on I l March 2026. For and on behalf of ihe Kirk Session and Financial Board Session Cltrk Treasurer
Parish of L ne and Manor Church of Scotland Year ended 31 Deeember 2025 Notes to the Accounis l. Trustee Rernuneration aDd Related Pxrty Trne¢lOO$ During the year 4 trusiees rettived reimbursemtht of expenses incurred tots]ling £790.86. In &Jdition Ms Michelle Johnston who is the daughter of Mrs P Johns. an elder. received £550.00 for providing her services &s church cleaner during the year. 2. Mov¢m¢nts in Funds AtIJA At31D 2025 Rtttipts Trn5fers 202$ Unrestriettd fund5 ]kn"igJated F3bnc Fuud Dc513ted Music Fund tk51[ed SuDday sch¢ FuDd Det31 Fulld o.fy) o. o. 0.00 0.00 3.910.51 3.910.51 54.251.31 54.251.31 lJ.362 60 ?.799.22 7.799.22 50.362 60 Restrieted funds Endowmertt funds capit Fund Revenue Fund o.IM) Total funds 3.910.51 i4.251.31 50.362.60 7.799.22 ses of Dest ted Fu Fabric Futsd.. The Ttustees hal'c rtot 5cI a5id¢ for the mainietwKe of the Churth prop¢rty Music Fund.. The TnLStees have rtoi sd ¥id¢ funds forth¢ purch&se of MLLSIC resotsrtts for yse in worship. Rtstricted and Endowineni Funds Th¢w ar¢ no or Endo7hTheni Fund J. Analysis of DoDtions I'nrtsiritted Restrietcd FuDds 202S Fo•ds Totsl 20ts 2025 202S 2024 WFO SchenK (tm Gift A) Gifi Aid tknnati(x 14J98.15 5.140.45 3.759.45 14J98 15 5.146 45 3.759.45 l7.759.(K 4.771.40 J.034.90 yed OD Gift Aid DonBtN o.( o. OtditLv! (OrAJ Platel Manor Church 150th knusTTsary Exhibition tknsri 897.27 1.310.00 24.614.05 1.310.(X) 24.614.05 75.C 26.537.57
Parish of L
ne and Manor
Church of Scotland
Year ended 31 December 2025
Noies to the AccouNt5
Cont
4. Anaty5is of Other Income
S¢m Eow)Tb Elettricity COmEkn(
125.IM)
125.00
6.542.
.00
6.667.(X>
6,667.(X)
5. Analysis of Payments
Costs ofgentr•ting funds
Aal11¢$ for Ra¢gin8 Funds Fxfftditurv
Manor Chtsrch 15¢hh AnDi
Exhibition C(ts
Off¢yin8 wlopeS
418.18
418.18
286.21
o.
o.
789.65
539.32
539.32
1.197.(K)
Charitsble activities
Gi18 ioGro%s Contr)OnS
17.445.(Kl
401.
17.445.(K>
IA322.fK)
553.98
401.
volntary Addtiionaj Stip¢nd
Minisiu's
o.
1.48222
o.
1.482.22
o.IM)
649.50
3.700.
17.580.¢Y)
827.23
Pulpit supply
Othrr Sta]ng£05ts.(hBMlsL%, Fees
649 io
3.?
17.580.IYJ
545.00
3.965.IM)
1.034.53
524.1M)
2.920.23
2.571.58
Colln¢il T*x
H¢a¢ d]ight
1060.29
1080.52
935.(K)
1060.29
2.080.52
935.
o.
o.
Qlhcr buildin8 ci&5
ChuTth 01¢¢ exrnxs
gan & EDU5iC
720.
58.16
o.
1.516.50
70.tM)
720.(MJ
58.16
240.00
AdwertLSin8
tknnaEions
1.516.50
70.
1.302.82
87.IA
30.928.65
48.698.28
48.698.28
Covern8D¢¢ fosts
125.
Parish of L 'ne and Manor Church of Scotland Year ended 31 December 2025 Note5 to the Atcounts Cont 6 Minist¢r'5 Stipend All Church of Scoiland congr¢garions contribute io the Naionaj Sild Fd wthieh bear5 th¢ costs of all ministers, stipends and emplo>"erf5 conrribuiions for n103] insur4n¢& pension and housing and loan fimd. min1crS. stipends are paid in atcordaDr¢ with ihe Th10n81 lpet)d 1¢. h1¢h 15 Telated io years of 5ervtc¢. For the year under review the minimum stiFnd £32.433 th¢ Jmximwn stipend {in the fifth attd subsequent %'¢aT51 was £39.856. 7 Colle¢tions for Third Partie5 2tr25 20 Te4rfund FAl¥nbJr8h City Mission 8ri155h Rcd Cro&5 LknuJeAptMI TwtedTog5 Tearfwjd NESSL 208.25 208.25 389.50 389.50 236.91 236 91 1252.82 416.50 11
Parish of Lvne and Manor Churth of Scotland Year ended 31 December 2025 APPENDIX I FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNT Credit balan¢¢s l January at cost Capit81 R¢c¢ipts . Gross proceeds from sale of Lyne Church Less .' Fees and Outlay5 Less '. Support C05ts- Generdl Trustees Net proceeds from sale of Lyne Church added to Capitsl ACCO. Credit b8lance5 •t 31 December at cost 47.351.61 47.351.61 25.000.IJO {3.441201 13.375 00) 18,183.80 65.535.41 47J51.61 Market Value of Balances at 31 December 88,331.52 67.132.68 REVENUE ACCOUNT Credit Bance at l January Receipts ". Rent re¢eived Interest l Dividends received Total Receipts in Year 73.581.95 63.650.03 4,800.(K) i,960.52 10.760.52 4,800.00 5,736.20 IllJ36.2 Payments . Transfets to L)e & Manor Church Tr¢a5urerfs Bank Account Support Costs- Genernl Trustees Investment Mana8ement Charges Tol*l PayJDettts in Ye8r (17.135.151 1900.001 0.00 {604.28) (604.28} (18.1135.15) Credit B8lance It 31 Dectmber 66J07J2 73,581.95 12-