FRIENDS OF BOWDEN KIRK Trustees Annual Report for the period to 31 St De￿mber 2025 Scottish Charity No: SC021873 Index Reference & Administrative Infonnation Trustees Annual Report.. Structure Govemance & Management Objectives & Activities Achievements & Performance Financial Review & Statement of Trustees Annual Accounts Notes to the Accounts Independent Examiners Report Reference & Admlnlstratlve Infomiatlon Charlty Name: Friends of Bowden ￿'rk Scottlsh Charlty No: SC021873 Charitie8 Trustees on date off approval Includlng office hold: Chairperson Secretary Treasurer Colin Hogg Sarah Gant Fiona Lynn Names of other trustees durlng the perlod: Lord Sanderson of Bowden Walter Riddell Carre Sarah Wilkinson Lady Sarah Cameron Colin Armstrong Ind•pendent Examlner. Kenneth Ovens Invercraig Springfield Terrace St Boswells T06 OEP Bankers: Royal Bank of Scotland Galashiels Structure, Governance & Management Governing Document: Friends of Bowden Kirk is a charitable association administered by a management committee under the tenns of a c(K)stitution. Trusteo Recruitment & Appolntment: All of the associations Management Commrttee are officially appointee or reappointed at an Annual General Meeting held within six months on the Year End. Objectlves & Activities The Charities Charitable Purpose: As set out in the 'Constitution' and 'The Charrties and Truste8 Investments (Scolland) Act 2005, the purpose(s) of Friends of Bowden Kirk are the following.. To provide grants for the maintenance of the Bowden Kirk, Church of Sc£)tland property as well as the Manse in Melrose, being the residence for the minister of Bowden Achievement & Perfonnance In 2025 the trust was able to complete funding the new kitchen with tea and o)ffee making facilities within the kirk, which will provide a useful resource for pilgrims following St Cuthberts Way. It is also intended for community use. The Trust donated towards community evenls. Flnanclal Revlew The trust holds funds in investment with Brewin Dolphin and has an on hand balance of over £7000 with RBS at the end of the year 2025 Details of any deficlt: This year there was a deficit due to transferring a sum to the portfolio. Detalls of Donated Facilltles & Servlce8: The Charily benefits from the time given by all the Trustees to the running of the Charity, including monitoring, supervision and meeting times. Ststement of Trustees Responsibilitles The members of Ihe Charity must prepare financial statements which give sufficient detail to en8ble an appreciation of the transactions of the Charity during the financial year. The members of the Charity are responsible f￿ keeping proper accounting re￿dS which, on request, must reflect the financ￿1 position of the Charity at that time. This must be done to ensure that the financial statements comply with the Charities and Trust&8 Investment (Scotlandl Act 2005, the Charities Accounts (Scotland) R8gulations 2C£6. They are also responsible for safeguarding th8 assets of the Charity and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behaff by Chairperson Colin Hogg Dated..2 June 2026 Independent ExamineV8 Report on the Accounts Report to the trustees of Friends of Bowden ￿'rk Registered tharity number SC021873 On the accounts of the charity for the period to 315t December 2025 Respective responsibilltles of trustees and examiner The charity's Irustees are responsible for the preparation of the ac￿unt$ in accordance with the tenns of the Chariiies and Trustee Investment (Scotland) 2005 Act arKI the Charities Accounts (Scotland) Regulations 20C6. The tharity 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) Ic) of the Act and to slate whether particular matters have comè to my attention. 8asls of Independent examlnerfs 8Litement My examination is carried out in accordanc* with Regulation 11 of the Charities A¢￿untS (Scotlandl Regulations 20C6. An examination includes a review of the accounting records kept by the charity and a o)mparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming 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 accounts. Independent examln•f 8 Statement In the course of my examination, no matter has corne to my attention which gives me reasonable cause to believe that in any rnaterial respect the requirements.. to keep ac(X*unting records in attordance wrth section 44(11 (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinton, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Kenneth G. Ovens Signed. Kenneth Ovens, Inveruaig, Springfield Tefface, St Boswells, TD6 OEP Date". ..3 June 2026..... Relevant profes8lonal qualfficatlonls) or body: HNC Accountancy FRIENDS OF BOWDEN KIRKTRUSTEES 2025 Lt. Colonel Colin Gr8nt Owlvie H￿, Vith¥fieL(l. 80￿rIen. Meiro8e. TD6 OST. Dob: 0611211943 Telephone: 01835 824211 Email: colin.ho8g25@outloo￿¢OM Illli8n S8rah Gant. E￿e, 8owden. Melr08e. TD6 OSS. Dob: 1110111954 Tolephone: 01835 822717 Emoil: $arahgant246@blinternet.eom Fion8 Joan Lynn. 5John Younger Gardens. St Bos4¥eli8. ￿lrose. TD6 ODD. Dob: 0410211943 Telephone.. 01835 822053 Email." iohn7771ynn@gmail.com Walter Gervase Riddell-C8ire. Caver$ Carre Hou¥8. Melrose. TD6 9EJ. Dob'.1010111944 Telephone: 07979 941755 Email: walter@cwer8ca[￿.¢o￿￿ Lord Rus¥ell Sander8on of BvNden. 8eck•tt¥fieid. 80￿￿On, Melro$e.TD6 0￿. Dob: 3010411933 Telephone.. 01835 822736 Email: rsaNler80n235@mLoc Colln Maxwell A￿nStrong. 49 Brunton Park. 8vNden. Melro88. TD6 OSZ. Dob: 1911011947 Telephone: 07546501473 Em8jl: cmami2@8maiLcom Lady Sarah El&8beth Ce4neron. KI￿ Houae. Bm4Ylon. Mths•. TDSOSU. Dob: 3010811977 Telephone: 07831708728 Email: 3afahma¢1a>@￿h0O com Sgrah Du Cane Wllkin¥on. 230 Route des Ch8mps. *aches la Fra¥ge. France 74300. Oob: 0110811974 T81gphone: 0788761U)O Email: ￿1¥hocw@0lft1OOk.C0rn h) I l%1 I l%fg I h) g8¥%88 888