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 ExaMI￿er
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 Men￿er5 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 deleg￿ted 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 TrinIt￿lan in doctrine, Refornied in tradition and Pre5b￿e[]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 transfe￿ed 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 tral1sfe￿Cd 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
n￿jOr 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 SessiotOCOnb￿cSatio￿aI 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$sio￿C0ngrCgatior￿I 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
R￿CiptS 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
B*nk & Dep051t B*lxthtts
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 IT￿slee}
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
presh￿ery 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 congreb￿tions 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 811T￿nd %cale, which is related to yeaTr of service. For the year undeT review the tniniTlluTn %tipend was £32,433 and the
T[￿XITnU[n 811T￿nd 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
- Gr0￿h 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
D￿l￿nated 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.