The Church of Scotland Gordon St Michael's Report #Dd FiD#Mcial Statements for the year ended 315t December 2025 Congregation No". 050317 Charity No: SC 022349
The Church of Scotland Gordon St Miehael's Reference and Administrative Informatio Charity Name Gordon St Mi¢hael's Charity Registration Number SC 022349 Congregation Reference No 050317 Contact Address Mts l Fullerton East Gordon Famj Gordon Berwickshire TD3 6JY Trustees Klrk Sesslon Mr M Barnett Mr B Browry) Mrs J C0551biriy Mrs J Morris Mr R Tuke Mr D K Tweedi¢ Clerk to the Board FabTiC ConveneT Session Clerk Congregational Board Mr J Cooper Mrs l Fullerton Mrs S Fullerton Mrs J Punton Mrs L W<ltson Treasurer Retired 2nd November 2025 Retired 2nd Novernber 2025 Independent ExaMIer Gordon S Chisholm CA Rcnnic Wclch LLP Academy House Shedden Park Road Kelso TD5 7AL B#nkers The Co-operative Bank PO Box 250 Delf House Skclmcrsdale WN8 6WT
The Church of Scotland Gordon St Michael'5 Trustees, Annugl Report for the year eThded 31 Decetnber 2025 The trustees present iheir annual report and the aecounts for the year ended 3 1st December 2025. The irusiees whl) served during the year and to the date of this report are set out on the Reference and Administrative Information page. Structure GovernaDce and MaDa%ement Governing Document The Parish of Gordon is adrninisiered in accordance with the ternis of the Model Deed of Consiitution dated 18th March 1975, and i5 subject to the Acts and RegTulations of the General Assembly of the Church of Scotland. The parish boundaries were extended in 2021 to include the Parish of Westrurher on ihe closure of Westruther Church in 2020. Westruther had previously been part of Gordon Parish until 1 fv17. Gordon St Michael's is in the Presbjtery of Lothian and Borders. Recruitment and Appointment of Trustees Meinbers of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session Mener5 are the elders of the Church and are chosen from those members of ihe Church who are considered to have the appropriatc gift% and %kills. Thc Congregational Board ]% appointed from within thc congrcgation and mcmbcrs of thc congregation are invited to noininate individuals wlio are believed to have the skills and commitinent to contribute to the management atTairs of the Church. 10 become members of the Board. Board Members are then appointed at the Statcd Anniial Mccting and scrvc for a period of thrcc ycars after which thcy must scck rc-clcction at thc next Statcd Annual Meeting. Rev Andr¢w Haddow, Mini%t¢r al Ey¢mouth P3ri8h Church, link¢d with Coldingham & St Abbs continues a% our InteTim ModeTator. The ConbFregational Board delegFates financial responsibilities to the TTea5uier. while property responsibilities aTe delegted to the FabTiC Convener. The Kiik Session is responsible for spiritual affai15 Wlthin the Church. OrR#nlsatlonal Structure Gordon Si Michael's c.hurch is now part of the Earlston and District LinkagFe, along with Greenlaw and Le¥erwood Churchc%, since 28th Augu%t 2025. Thc linkagc has p¢rmi%sion to call a minist¢r and thc pro¢¢%% is in ¢arly %tag¢s. Objective5 and Activitie5 The Church of Scotland is TrinItlan in doctrine, Refornied in tradition and Pre5be[]art in polity. li existb to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. We have services on the I st and 3rd Sundays of ihe month. with 5ih Sundays altemaiing between Gordon and Greenlaw. We have special services on Easter Sunday, Civic Week and Remembrance Sunday, as well a5 Good Friday, I1.30pm Chri5tma5 Eve ai)d Christmas Day. Many of the congregation regularly take part in delivering services using resources written by Rev Dr Susan Brown. Achievements and Performance In Junc 2025 many mcmbcrs of the community joincd us for a very cnjoyablc Civic W¢ok Cel¢bration led by Rcv Deiek Brown. followed by a picnic. Almost filly people joined us for oui Carols and Cake Advent Service in Westruther in December 2025. We raised fundq for Shelter at our annual Carols for Shelter evening. The 2025 Christmas Day %crvicc, lcd by mcmbcrs of the congrcgation. drcw in around %ixty pcoplc from acro8% thc pari%h. Onc of our elders works with staff and pupils at Gordon Primary School to organise end of temi services in the church at Christmas, Easter and summer, as well as the school's Act of Rernembrance in November. The annual Ceilidh is always a vcry pi)pular community cvcnt, as 1% the Harvcst Suppcr. Cjordon Church 18 a mcmbcr of Community Woodland where oui oak tree, planted in 2021. continues to flourish. We look fonvard to the new and exciting opportunities afforded by the new linkage and a new minister to the linkage.
The Church of Scotlgnd Gordon St Mi¢hgel's Trustees. Annual Report (Continued) for the vear ended 31 December 2025 Financial Review The finanLing of Longregational expenditures in the yeai required £10,04412024 £6,311 I, while income gathered in coverage of these outgoings amounted to £12,913 12024 £10,962), generating a surplus of £2,869 12024 £4,651). The year-end bank balan¢e was £34,948, including £15.422 h¢ld in a bank deposit ac¢ount. The jOrity of income is derived from donations, wTrth £4.223 received in 2025 dnd £6,800 in 2024. Gift Aid donations were lower as some regular members have moved and there were largFe one-ofT donalions in 2024. Tax rccovcrcd on gift aid is lowcr duc to an overclaim of GASDS ot] thc 2023 submission bcing correctcd on thc 2024 submisbion Iieceived in 20251. We held two very successful fundtaisiny? events in 2025 wth the Ceilidh ¥Feneratin¥ £794 and the Harvest Supper £580. Giving to Grow payrnents of £3,63412024 £1,124) were made during the year Wjth £2,364 heing transfeed from our General Tiustee funds. Presb)oery dues were £15312024 £192}. Repd115 Lind MaintendnLe LOSts were.. £300 for ioof repairs, £325 for an EPC Survey and £732 (transferred from our General Trustee fvndsl for EICR and PAT testing. Heat and light was consistent for both years at just over £1,500. The insurance charge for the year was £1,34412024 £1,221) and this too was tral1sfeCd from Trustee Funds. We ar¢ fortunate to have an ¢xc¢ll¢ni regular i)rgani%t and payment% to him in 2025 totalled £760. On Chrisim&s day we were delighted to listen to another incredibly talented oiganist and payinent to hiTll {£1 00) was allocated to the designated J Weaihethead Bequebt Fund. Also allocated to this fund weie £50 to Goidon Conununity Woodland, £45 to We%truther Villagc Hall for hosting a %p¢cial chriqtmas cvcnt, £361 for n¢w PA syst¢m and £173 for websiic subscription to ABVCOS as their mateiial 15 Iiu¥7ely beneficial to our community. Rtserves Policy The Tru5tees' reserve policy is to hold resetves to tneet future expenditure at a level which approxinvdtes 3-6 months of expenditure, which would be between approximately £2,511 and £5,022 including designated funds. Total funds, excluding investments held, at the end of 2025 were £34,948 cornpared with £32,079 in 2024. These fvnd balances are considered to be at a satisfactory level at thi5 time. Risk Management The Congrcgational Board ha% as%¢sscd th¢ major ri%k8 to which the Church i% ¢xpo8¢d, in particular th¢ rclat¢d to the operatior15 and finances of the Church and ale 5at15fied that Syst¢n are in place to mitigate our exposure to the njOr iisk5. The ChuTch has insurance covei thiougFh the Chutch of Scotland Insurance Cotnpany Ltd. abain5t a rang¢ of risk.% appri)priat¢ io the activities of a Church. The level of insurance cover, which is ¢onsid¢red ad¢quate, is reviewed on an annual ba51S. Statement of Trllstees, Re5pon5ibilities The niembers of the Kirk SessiotOCOnbcSatioaI Board must piepaie financial statements which ¥4ve 5UtYicient detail to endble dn appreciation of the trdnsactionb of the Church during the financidl year. The member5 of the Kirk Sc$sioC0ngrCgatiorI Board arc respon%iblc for kceping propcr accounting rccords which, on reqiicst, mu%t rcflccl the financial p051tion of the Church at that tiTne. This must be done to ensuie that the financial statements coinply th the Charilieb and Trustee Investment {Scotlandl Act 2005, the Chdrities Accounts {Scotland} Regulationb 2006 as ajncndcd, and th¢ Rcgulations Anent Congrcgational Finat]cc approvcd by th¢ CJ¢ncral Asscmbly of th¢ Church of Scotland in 2007. They ale a150 le5ponsible for 5afe¥uardin¥ the as5et5 of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, RTL R Tllke (Trustee) Date Iq/04/2026
The Church of Seotland Gordon St Michael's Independent Examiner's Report to the Trustees of Cordon St. Michael's I report on thc accounts of ihc charity for thc year cndcd 3 1st Dccembcr 2025 which are sct out on ihc following pages. Re$pective re5ponsibilitie5 of tru5tee$ *nd ei8miner The ¢harily'% tru%iee% dre ie4port%ible for the prepdraiion of the a¢¢ount% in a¢¢ordan¢e with the iernL4 of the Charities dnd Tru%iee Investment (Scoilandl Act 2005 and the Chariries Accounts {Scotlandl Regulations 2006. The charity trustecs consideT that the audit r¢quiTement of Regulation 101 I I Idl of the Accounts Regulations dtt5 not apply. It 15 niy responsibility 10 examine the aceounts as required under seeiion 4411) Icl ofihe Aei and to state wheiher particular matters have come to my aricnlion. Ba$1$ of indep¢ndetht exgmither'$ stgtement An exdminatii?n 14 ¢arried out in a¢¢iirdan¢e with Regulation I l of the Charitie% Ar¢i)unts IS¢otlJndl R¢gulatii)nb 2006. An cxaminaiion includcs a rcvicw of Ihc accounting rccords kcpt by rhe charity and a comparison ot. rhe accounts prcscnlcd with those r¢cord5. It a150 includes consideration of any unusual ilerns or di5c105ure5 in the account5, and 5e¢ks explanations from the truste¢5 concerning any %uch maiiLr%. The proLedurL'S undertaken do not provide all the evidence that wollld be reqllired in an alldii. and conscquently I do not express an audit opinion on the view given by the accounts. Independent exarniNer'$ statement In the course of my exaTnination, no matter has COTn¢ to my attention which gives me reasonable cause to believe ihat in any material respect the requirements.. io keep accoulllit]g records in accordat]ce with Section 44 Illlal of the 2005 Act and Regulation 4 of the 2(X)6 Accoullts R¢¥ulatlQll5. and • to PTepare accoun15 which accord with the accounting r¢coTd5 and comply with Regulation 9 of the 2(K)6 Account5 R¢gulatiot15 have not been mei, or io which. in my opinion, aricntion should bc drawn in ordcr to cnablc a propcr undcrstanding of the accounts to bc rcachcd. Gordon S Chisho1 CA Independent Examiner R¢nni¢ Wellh LLP Academy House Sh¢dden Park Road Kelso TD5 7AL Date.. 24/04/2026
The Church of Seotland Gordon St Mlehael's RCiptS and Pgyment5 A¢couDt for the yegr ended JI December 2025 Dcsign#ted J Wcathi'rhead Bequest bund 2025 Unrestricted Gencrlll Funds Designated Hcnder50 bund 2025 Total 21125 Total 2024 2025 Not¢ Receipts DDnation Aclivili¢s for g¢n¢rating funds Incarn¢ fr()m charitable activities nvestmenl incoTn¢- dividend Inter¢st r¢r¢ived 4,223 1,374 220 809 346 0,972 4,223 1,374 220 2,310 346 8,473 1,760 1,501 2,320 76 10,962 1,501 Receipts froTn G¢n¢ral TTUSt¢¢s Oih¢r R¢¢¢ipt5 4,440 4,440 Total Receipts 1.501 12.913 10.962 Pa}mentS Chariiablc aciivitics 9,316 728 10,044 6,311 Total Payments 9,316 728 10,044 6,311 Excess of Retelpts over Payments for the vear before trAnsfers 2,096 773 2,869 4,651 Tr#nsfer5 Excess of Reeeipt5 over Payment5 for the year 2,096 773 2,809
The Church of Scotland Gordon St Michael's Statement of Bglances as at 31 December 2025 Dc5igllated J Weatherhoad BL'quest Fund 2025 Unrestricted Designated HendeTS0rt Fund 21125 Fund5 21125 Total 21125 Totsl 2024 Noie Bnk & Dep051t Blxthtts Bank and dL'PO¥lt balart¢es btvughi fLTrtward 8.501 666 22.912 32,079 27,428 Movement In vear: Exccsb of Rc¢¢ipis ov¢r Paymcnts for the year 2,096 773 2,869 4.651 Bank and deposit balances carried forward lQ.597 666 23,6R5 34.948 32.079 Inve$tment5 8t market val¥e (Cost ot'cliurcli ot'scolland Investors Trllst - Growth and Income Fllnd L26,5091 Icosi ofAllian£ Equiiy- In¢omc fund unknown) 21,692 47,717 69,409 65,575 Assets Gift did receivable 685 685 505 Creditor£ and accruals Th¢ Accounts were approved by the Kirk Session and FinanciBI Board on. Iq/O4/2026 and signed on their behalf by.. R Tbdc4 R Tuke ITslee} l Fullerton (Trustee)
The Church of Seotland Gordon St Mlehael's Notes to the Accounts for the yegr ended JI December 2025 Accnunting Policics Th¢ Account5 should be read in conjunction with the Annual Report of the Trustees. The principal accounting policies are as follow5.' Actouniing Convention The Accouiil% are prepared in accordance wth the teTms of th¢ ChaTilie5 and TTUSt¢¢ Investment IScotl8Ddl Act 21K15 and th¢ Chariti¢s Accounts (Scotlandl RegulatlODS 2006. Income Expendlture InwTll¢ and Expenditur¢ aT¢ awounted for on a cash ba5jS. CapltAI Expendlture All r¢pairs and tnainl¢nanr¢ aT¢ ¢harg¢d to th¢ g¢n¢ral fund and any it¢n15 Of a capital natur¢ are witt¢n off to r¢v¢nu¢. Investments Inv¢stin¢nts ar¢ stat¢d at rnaTk¢l valu¢. 2. Trustee Remuneratlon And RelAted Partv Trgnsactlons No tru8le¢ received any Teniun¢ralian during th¢ year and no trustee OT persons r¢lal¢d lo a truste¢ had any per50[1 inl¢T¢sI in any ontracl or tran5a¢tion ent¢r¢d into by the charity duTing th¢ year. During th¢ no tru51¢¢ received expens¢ reimbursement12024 £3601. 3. Donallons Unrestricted Funds 2025 TotAI 2024 Freewill offerings Gill aid donaiions Tax recovered on Gifi Aid Oiher donations 3,089 385 749 2,847 2,270 1,683 4,223 6,800 4. Activites for generating fund5 Unrestricted Funds 2025 Total 2024 Fundraising cvcnis Ceilidh Harvcsi Suppcr 794 580 1,374 621 1,760 S. Inconje from charitable activities Unrestricted bunds 2025 Total 2024 Weddings and Funerals 220 220
The Church of Seotland Gordon St Mlehael's Notes to the Accounts (continued) for the yegr ended JI December 2025 An#lysi5 of Pavm¢rtt$ De¥igThated J Weatherhead Bequcst bund 202S Unre5tri¢ted bund5 Total 2025 Total 21)24 2025 Ch#ritahle activiti¢5 CJiving la (irow preshery dues Organist Pulpit Supply Mi)d¢TatOT Expenses RepaiT8 & TnaintenatJ¢¢ Heat and light Insurance undrai4ing Exp¢nses Hir¢ of Villag¢ Halls Sundrie 3,634 153 760 50 98 1,357 1,5h3 1,344 2( 3,634 153 860 50 98 1,357 1,563 1,344 260 45 680 10.044 192 1,240 100 1,536 250 105 643 45 583 728 97 9.316 All ChuTch of Scotland congrebtions conlTibule lo the National Stipend Fund which bears the costs of all ministeT5' Stipends and eTnployeT'% contribution4 for national insuTance, pen%ion and hou%ing and loan fund. Mini%ters' stipends are pdid in accordance wryih the ational 811Tnd %cale, which is related to yeaTr of service. For the year undeT review the tniniTlluTn %tipend was £32,433 and the T[XITnU[n 811Tnd lin the Sth and %ubs'equent YeaT of %eTvicel £39,856. 7. Investments 2025 2024 M#rket Il*lue MArk¥t '#IuL' Cost Cost 5,539 units Church of Scorland Investors Tnlsi - Gr0h Fund 13.W6 38,108 13,006 35,339 1,614 units Church of Scorland Investors Tnlsi - Income Fund 13,503 18,384 13,503 17.851 10.021.91 uniis Allianz Equiry - Income Fund 12,917 12,385 Ai 31st Dcccmbcr 2025 69.409 H¢ld as follows.. 2025 At larket Value 2024 At larket '#lue Unlts General Fund Church of Scoilgnd Inv¢stOTS TTU51- Gro Fund Church of koilgnd Inv¢stOTS TTU51- IncoTne Fund I,(y)o 7,499 1.276 8.775 6,954 1,239 8,193 Jarnes Weatherhead Bequest Fund Church of koil3nd Inv¢%torfi TTusI- Growth Fund Church of koil3nd Inv¢%torfi TTusI- IncoTne Fund 4,449 1,502 30.609 17.lox 47.717 28,3R5 16.612 44.997 Allianz Global Investor5 Allian7. UK Equity Incornc 10,022 12,917 12,385 Total Investments
The Church of Scotland Gordon St Mlehael's Notes to the A¢count$ (continued) for the year eThded 31 December 202S 8. Movements in Funds AtlJ#n 2025 Atjl Det 2025 Rettipt P*vmtthts Transfers Uthrestritted funds General Fund 8.501 8,501 11,412 11,412 19,3161 19,3161 10,597 10,597 Dlnated funds Hender%on fund J. WedtheThead Bequest fund 666 22.912 23.578 666 23,685 24,351 1,501 1,501 17281 17281 Total futhd5 32.079 12,913 {10.044} 34,948 Purpose of Designated Funds Hcndcrson Fund.. This fund is h¢ld for fabric PUTtK>se5. J. W¢ath¢rhead B¢qu¢st Fund.. This fund 15 d¢signal¢d to be used for the benefit of the members of Gordon St Michael's Parish Church. 9. Special Collections for Third Partie5 lrt addition to ihe inLome recorded within the Receipts and P&)mertt accourtt. the following irteome was collected during the year and disbursed foT the benefit of oihei Chtttities." 2024 Caro15 for Shelter Christian Aid t)un5 Foodbank Poppy Scotland 346 224 197 40 352 152 608 813
The Church of Scotland Gordon St Michael's Appendix Funds held on behalf of the Congregatlon b) the Church of Srotland General Trustee5 The following balances weTe held in oiheT Congtegational Funds at 3 1st December 2025. These balances aR not includLxl in the accounts of Gordon St Mi¢hael'%'. 2024 Cost Market Value C05t Market Value Church of Scotiaod General Tru$tees- CAPital Atctsunt Gordon Si Michael's- Consulidated Fabric Fund 49,780 shares 54,566 83.736 54.566 79,879 Rei'enue Account 16,208 17,436 During the ycar £4,440 was iransfCrr out from Ihc GcJJLrnl Fund12024 nill.