CHARITY REGISTRATION NUMBER: SC043454 The Border Kirk Unaudited Financial Statements Congregational reference number 070422 31 December 2024 Chartered accountants Briar Lea Hous8 Bramplon Road Longtown Carlisle Cumbria CA6 5TN
The Border Kirk Financial Statements Year ended 31 December 2024 Page Trustees. annual report Independent examinerfs report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The followlng pages do not fomi part of tho flnanclal statements Detailed statement of financial activities 17 Notes to the detailed statement of financial activities 19
The Border Kirk Truslees, Annual Report Year ended 31 Damber 2024 The tnJ$t8es presenl th8ir and tha unaudited fwwdal s181gments of th8 charity lor th• 3[ nded 31 December 2024. Rf•ron and dmlnhtr•tlv• d•t*ll• R•gl8t•red Gharlty nam• Tho Bordor Kirk Chartty r•glitrnllon numb•r SC043454 Prlnclpal offk• Thè Churth Off Chapel Street Cartisle CA1 1JA Th• tru•t•••
The Border Kirk Trustees. Annual Report (¢Oftttftd1 Year ended 31 Docembor 2024 The Border Kirk no longer has a Congre9atk)nal Board Ind•p•nd•ni •lambr Bank•r• The Roy818•nk of Scolland Drummond House 8ranch Drummond House 1 R9dhgugh¥ Avenuo Edinburgh EH1229JN Struclurn. gov•manc• and m•n•g•m•nt Go¥•rnlng Dacum•nt The Churth is 8dminislered bn acc(Oance th the torms of the Unilary Consbtution. having moved from rts yeiou5 Mcéel Consbtutson in 2019 In Septembor 2022. folk)wing The Churth of Scotland rrganisation. the former Preswory ol Annandale and E8kOal• b•came port of The SLwJth West Prestylory (Scotlandl. RKrultm•nt •nd Appoln¢m•nt of TN•lM• M8mbers ol Ihe Kirk Session and the charity TrusteeJ. Thè Kirk Session m•Mrn are It oldern ol the church and are chosen from Ihose mèmbers of the church are Cons818d lo have the appropfiatg 9ifts and $kil$. Tho minsl•r, t*ho is a momtr of the KJ"rk Session, Is olected by the congrogallon and Induct1 by Presbry.
The Border Kirk Tru$tee$' Annual Report {¢onUnu• Yoar ended 31 December 2024 strnctur•. go¥•maThc• and m•nag•m•nt Org•nlMtlon•l Structur• The Church of S¢otlan¢J seeks to In5PITe the peop ol ScoUarKI and bend with the Good N•ws of Jesus Christ through enthusiastic IrShippiJ, wilnessing, nurturing and serving communits'es. The Church of Scotland is one of tho largost organisalions in Scodand. We have around 210.000 members, more regularty Invow in local ngrjationS and our work. We havo afournj 650 minislers servir¥J in parishes and chaplain¢. suppx)rt8d by t)th centrally and localty 6Mpk) staff. Most of our parishes are in Scotland, but we also have churches In England, Europe and afiell. The Church of Scotland play3 a 'Votal r& in Scottish socigty and vA)rks wrth communities worfthwd•. Due to our location in England The Border Kirk has a gathered father than p8nsh based membèrship. The Kirk Sg$sK)n which meets around 8 bmes a >ar is respon51bbe for 5prilual and development gffairs ilhin the church. As a Unitary Consts"tsJtw. committees waj focus meet independenily and report back al each sesSn meetsng.. They are Worship and Learning, MiSsn OLttroach and Comrnunicatsons, Pastoral Caro and Nurtur0. Stewardship and Financ8, Safaguarding and 8uikJlngs. Each committee comprises a convenor and el¢Jers olhers Membe who may be interested in the issuos invdved. The aim ol the struCre 1$ grealer involvem1 of members in the runnirg of Qhurch affairs. ObJ•ctlv•• •nd •¢tlvltl The Church of Scotland is Trinilariom in docln'no. Refrymgd in tradition ond Prosbylerian in polSty. 11 exists to glorify God and lo work fof the advancemenl of Chrisl's Kingdom throughout th8 worfd. As national Church, rt a¢krK8(19OS a disbn¢tsve call and duty to tffl.ng the crtdinancos ol rel10n to the poople in each localty 11 ctwrales wilh other Churches in Varic5 ecumènical bcJie5. S•r¥le••. At The Bder Kirk Carflsle have a Sunday seNce al 11am Worshlp and 5pecal services during Holy week and Advgnt. The Sacrament of Hdy Communion 1$ celebfaled four tim8s year in Cartislfj. Services are letl by The Border Kirk in ¢tlUn¢.0n wth the Methcrfjisls In Longlovm on the first Sunday in the month al 9 30a.m. in the local Ctynmunity Cènlre. At various limes in th• year we celebrate joint serviees other churches in the tcvn as part ol our ecumenical focus. SeNices are live streamed lo FaC6tk wrth Ihe rocordirvj boing accessiblg after tho service. The Or4er of servi Bulletin is dislribuled Ihrough an email lisl and Frf)sl8(11o Faceb(K)k with thè full service Fmnled and home delivered when required. Many ol the asWum seekers we welcomed to The Bordw Kirk havo b88n granled the right to romain and have been jun8d by famity mamb8rs all contritwle lo The 8order r. The Border Kirk is as a safe Tefugees seekiThJ Chii5tian Worsh*. Young P•opl•. Each serwce has an all-age lime prior to Sunday club for )Ung children. Folkjwing the loss ol Youth Worker Ihe Sunday Club is reliant on members of the congrogalion lo PVIde educational activities. The Kifk Sesshjn is aware ol the uryenl nfjed to oncoufage families and young people to the Kirk and hav8 raisad svJnrfunl fvnds towards omploylnonl of 8 )Uth Ilamity vrtykar and resource5 to support work wrth famili¢$. Gulld. The 8ordeT Kirk has not had a Guikl sKKe 2019 but lormer mombeTS continue lo link the National Guild and mget regularty th the Uniled Refomi Guikl in their premi5e$. Some members also meet socially The 6{18r Kirk.
The Border Kirk Trustees. Annual Report l¢on¥Atdl Y•ar ond•d 31 December 2024 Obl•ctIv •nd activlti•• Communlty. The Border lQrk has ccffibnu•J to SUPFKJrt th? Fitsank and thoso in need thgh eclttnS of donated Items. We aL80 Ih)sl a weekty breaklasl lor h(Nndess bnely. Fk)ng the use of The Border lQ"rk 85 a support lor aSM sgekofs we nLw host Penrith and Eden Refugee NoTk IPERNI in what was Doves Cafe. PERN p8y a monthly renlal as outlined in the accounts We also host CarlLslo. Refwee Group (CRAGS) lor a vKekly drop in arid communty support. As 5Oum 5e8kgfS 8nd ielugees see The 8cvder Kirk as a sale place L(tsl Authofrty also use Ihe Kirk lacililies lo prode ath.ce and supw)rt sessions on a weekly b8518 Churthes together In Cadisle and District IC.T.C.&DI hav6 mel regUY 8t tho Bordar Kirk and V+P also have Involvgd in hosbng joint seNces in the crty, the 8ordor knrk being athve in C.T.C&D affairs. Str1 Pgstors have ceasad operating in Cadisl8 due in part lo charKJing lIre. a thank you in appreciatv)n of support prow'ded they donated £5C(J to The Border r. Our MOnical links tmth Churches Tog8th8r and LongtQ4wn Mothodists has bo8n ackntrthW and praised by th8 Ganaral AsSeMY As the Bord8r rk has catoring fa¢ilrtlas, abla to host a weekly Churches Together Carfisle breakfast seN for the homel89S. Hall Uurn. DunrvJ 2024 V+ ho8lod weekty mgotirgs lor Gamblers AnonyTrous. The Breath of Lilg pon$ioners' grcwp. Thg hall and rcoms are also ug•d fcrf ¢1¥ronc8S and many coftee momings Since our Sanctuary is lumtshed movatye ¢hairs rt Is cLduc1¥8 to community use. AGhl•v•m•rrts and p•rf0mTrc• We have an active and onlhuw88ti¢ aim Its briry Gorfs to a wtjer aLKlvnce. W8 ar8 fc¥tunate to have the services of our (xgan¢sl. and a praise band offering 8 different type of musical approach thhen bmes albyw. We Jityu ortunate lo havo so rnany people from the Kirk Se$8n aiKI congrogation williry to gfve their tsme antj skills to enhanco thg lrfe ol Th8 Border Kirk. - The Worship grc¥Jp lead a 'cafè Churc, Sunday with rofieshments availablè throughout the Service in the sanctuary. - Wo are able to host pre seNce Easter Breakfast wlh family athwts8S. - Spnng coftee moming. - Autumn lamity fun aftemoon - Christmas coffee moming wlh var$ slalL8, thich rwseil funds lor Kirk funds.- After Serv s(P and desert has been 11 SUFP(thd by Ihe cotyregalkn. NO ol those ovenls COU take place wittKJut thè d8dtad support ol so many. Fln•nGl•l r•vl•w The princiw source ol inc(Mne ¢clnyS to be thrcwh the ¥bwklylrnonthly offertory. Oonalions still ¢tinue frcm weekly Ireevnll offering, grfl Aid, open plate. oiher offenroJs and donation8 plus Gift Aid tax r8cover&l. The Development Fund wa8 $91 up to raise lunds fLY spedal large exwndllure capital projects, StaffiThJ costs consi$l ol the wages ol the 8dministrator, one churth deaner and lh8 organi81. The deaner works 4 hours per week ihe administrator VrJrk h)UfS per week and theiT hours will be kopt undw revM¥ as the demand5 The Btydtr Kiik IrQaS0. Paent 01 £31,444.1)o to 'GiMng to Gro was mgt in I1. In January 2024. Ihe lfjfk SaSsjn agr88d that the congreg811(M) should help to fund a a part-tim8 Yojth Worker. By 31st Oecember 2024 dationS of £4.005.00 had been banke(J al the Skipt(M) Building Society. Thi$ amount was raised by donabons and church ovents throughout the sear. Rv•rv•• Pollcy 11 w88 the TTU¥t88s' lo Iransfer any Signifnt sufplus al the ènd of Ihe year w)lo the Fabric and C(tlaenCY Fund lo be hold in rgserve for any majcff repair and maintenance exp*nditur8 on tha prop8rb.os al Chapel Str8el.
The Border Kirk Trustees, Annual Report 1¢Onth) Year ended 31 December 2024 The trustees. annual rewrt was approved on 31 March 2025 and signed on behaN of the bthrd of
The Border Kirk Independent Examlnerfs Report to tho Trustees of The Border Kirk Year ended 31 Decèmber 2024 I report to the Iruslees on my eXaminat)n of the financial statements of The Border Kirk Ilhe charitll for the year ended 31 December 2024. RMponslbllltl•8 and ba81s of r•port As the trustee5 of the chafity you are resrX)nSie for the preparation of the financial statements in accordance wlh the requirements of the Charities and Trustee Investment IS¢oUandl Act 2005 Ilhe '2005 Acl'l and the char"8S Accounts IScot18ndl R8gulations 2006 las amendodl. You are sati5fd that your charity is not required by charrty law to b? audiled and have thosen instsad to have an independent oxaminalion. I report in respect of my examinth'on of the chaTitI8 financi81 stalem8nts as carTièd ujt under sectjon 4411llcl of the 2005 Act_ In c8rw.ng out my examination I have lolkswed the requirements of Regulation 11 of the Charities Accounts (Scoyandl Regulats"ons 2006 las amtrndedl. Ind•p•nd•nt •xamln•e• •t•temont Since the chanty has prepared its accounts on an a¢mials b8$is your examiner must be a member ol a iK)dy ltsled In Regulation 11121 of the Ch8nlies Accounts (Scotlandl Regulats"ons 2006 las amended). I can confirm that l am qualrfied to undertake the exarnination becaus8 l am a rggistèrèd m8mber ol th¥ Instrtuts of Charterfjd Accounlants in England and Wales IICAEWI which is one ol thg listed bodies. I have compted my examinalK)n. I confirm that no matters have come lo my att8ntion gIrj m8 cause lo bele that in any materKg1 respect.. accounting recor¢Js We not kept as required by section 4411118) of the 2CN)5 Ad and Regulation 4 of the chare$ Accounts {Scotlandl Regulations 2006 las amende(l),' or thg flnancial statemenls do not accortj wlth thos8 records,. or the financial ststements do not comply Trmlh the accounting requirements of Regul8tlon 8 of Ihfj Charities Accounis (Scotlandl Regulab"ons 2006 las amended). I have no concem5 and have corne across no other m8tt8rs in eonnection wth the exarninalion lo which attentn should be drawn in this report in order lo enable a proper understanding of the accounts to be reached.
The Border Kirk ststement of Financial Activities Year ended 31 December 2024 2024 Restricted funds Total funds 2023 Unrestri¢ied fijnds Total lunds Not• Incom• and •ndowm•nts Donations and legacies Ch8ritsble activities Other trading activities Investment income Other income 47.593 3.382 12.512 9.068 124 5.094 52,687 3,382 12,512 11.577 124 rd,911 4,270 5.151 .740 37 2.509 Total Incomo 72.679 7,603 80,282 ,109 Exp•nditurn Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on ¢haritsble activities Total oxpenditurn 123 $8.842 123 60,806 60.929 101 6b,208 6B,309 58,965 Nel gains on investments 16,752} 16,7521 Not Income 20.466 5.639 26.105 11,800 Transfers batween fijnds 15791 579 Net movernent In funds 19,887 6,218 26,105 1t.800 R•conclllatlon of funds Total funds brought forward Total funds Cal•d forward 186,679 42,857 229,536 211,736 229.536 206,566 49,075 255,641 The 5talemenl of financial actsvibes includes all gains and losses recryjnised in the ye8r. l income and expenditure deriv6 from continuing activitios. Th• not•s on pag•• 9 to 15 forni part of Ih•u fln•n¢l•l stat•m•nts.
The Border Kirk Statement of Flnanclal Position 31 December 2024 2024 2023 Not• Fix•d ass•ts Investments 12 ,250 83,498 Currnnt ass•ts Cash al bank and In hand 165.391 146,038 146,038 N•t current assets 165,391 Total #•1* l•u ¢urr•nt Ilabllllles 255.641 229,536 Fund5 of the ¢harlty Reslri¢led funds Unrestricted hJnd5 49.075 206,566 42.857 186.679 Total ¢harlty fund$ 13 255,641 229.536 These finanal statements wgr8 approved by the board of trustees and authorised for Issue on 31 Th• not•• on p•o•• 9 to 15 forni port of th•s• fln•nclal stat•m•nts.
The Border Kirk Notes to the Financial Statements Year ended 31 December 2024 Mlnlst•rfs stlp•Thd AJI Church of Scolland Cxryrtyat?nS contritrth to the Nat1 skn.pend Fund ¥vttich bears the costs of all ministers. contribubons for national insurnnce. pensKJn and housing and loan fund. Minislers. stipends are paid in accordarKe the natsonal stipend scale. £28.137 and the maximum stipend lin the 5th an¢J subsequent years) £34.577. G•n•r•l Infomi•llon The charity is a public bonefil entty and a regislered tharity in Scotland arKI is unincorporated. The addrgss of the wncipal olfice 1$ The Churd) orr. Chapd Street, calS1o. CA1 1JA. lTh¥••trn•nts at mark•t valu• At the ar ènd the markèt valuation$ of the irweslmertts We.. 2024 1023 LI$ Bonk Group C+S Investors Trusts Devdopmenl Fund Ckns Inve$l¢Jfs Trust Fabr Fund 745 .380 19,331 81,456 69.053 20,452 .467 stst•m•nt ol compllanc• These fin8nckg1 ststoments have bgen prgparod compli8nc8 with FRS 102. The Firnnciol Reporting Standard applicable in the UK and the Republic of Irelgnd., Ihe Ststom•nl of Recommended Pracb"ce app1Kae to chanbes preparing their accounts In accordance wlh tha FSn8ncial Reporting Standard applicable In Ihe UK and Republic of Ireland IFRS 1021 Icharrties SORP IFRS 10211 and Ihe Charits"es arKI Tnsstee Invesimenl (Scotlandl Acl 2(K15 and the aharity Accounts (Scoilandl Regul8tsons 2006 las amended}. countlng pollcl•• 8a•l• of pr•par•tlon The financial Stolemonts hove t)•en prepargd on Ih8 Paents ond receipts basis. Golng conc•rn There are no matefial unCertaintS about thè chanW$ atslty to Continue. DI10$ur• •x•mptlon• The entity satisfie$ the ryrterio ol quality'ng ontty a$ defined in FRS 102. As such, advantage has begn tskon of the lollowrvj di$dosure ex8mpti$ availoblg under paragraph 1.12 of FRS 102: lal No cash flow slatemont has b8en presented lor the clynpany. {bl Disclosures in respect ol financK41 instruments have not been presgnted.
The Border Kirk Notes to the Financial Statements Year ended 31 December 2024 Accounllng pollclej Judg•m•nts and k•y sourcm of ••tlm•tlon unc•rt•lnty The pr•paratiM ol the finala1 statements rfjquire5 management lo make judgements, estimates and assumptions that affect the amounts reported. These eslirnales and judg8menls are continualty reVvd and are based on experitsnc8 and othei faclors, including expectatrons of lulur6 evènts that are beligved lo be roasonable under th6 c4r¢um5tarw. Fund accountlng Unfestrled fund5 are available fof use al the di¥croti ol the trustees to futhèr any ol the thariW$ purposes. Designated funds are unrestricted lunds fjark8d by IM trustees for parliojlaf future project or commilmonl. Reslncted funds are suty'tclod to res1111 on their expgrKliturg declared by the donor or through the terms ol an appe81. and f811 into ono of t SuaSses.. restricted income funds or elOwMent funds. Incomlng mOUfC•• AJI in(>)me is includ8d in tm statem1 of finaroal xtiwti8s ¥hn re1ved ty Ihe church. Inv•#tm•nt• Unlisted equty inveslments org inth'alty recorded at cost. and subsequently m88surod al fair value. 11 fair value cannol be rglwbty m08surwl, a59els are measured al cost less imp8irnienl. Listed VeStrtnts are measured al foir value dng8S in fair valuè being rec(3ni8ed In irwma or expendilure. lTrv••lm•nt• In as•ocl•t•s Inveslmenis in assocte3 aceounled lor in acc¥ydanco with the cost model are re(>)r at cost less any accumulated impairment 105SeS. Inveslments in a$sociato$ accnted for in accrdance wth the fair value model are initially recorded at Ihe tranWts pri¢e. Al each TemiThJ date. the Investrnents are measurod at fair value. with changes in fair valug tsken through income OT expenditure. Where rt is impracts'cable lo measure fair value relblY %Mthou¢ undue cost or effort, the cost m¢)Jel will be adopted. Dmdonds and other distributions recoNed Irom the invostmenl ore r8¢ognis8d as income wit1ul rggard to whether the dIstrtionS are frryn accumulated profits of tho aSLate arin9 before or aftof the dale of acquisitn. Inv••tm•nts In lolnt vontur Investments in joinljy contrOld entitie5 accounted lor in a¢c(wdanco tho cost model are record8d at cost less any accumulated impairmonl k)sses. io
The Border Kirk Notes to the Flnancial Ststements Year ended 31 December 2024 ountlng poll¢J0$ Investments In Jolnt v•ntur•s (Gonllnu•Q Investments in joinY controlled entsbes accounted for in a>TanCe with tho fair value model are initially recorded at the transacb'on pri. At each re'n9 date. the investments are measure<l at fair value, with Changes in fair Value tsken through i)Me or expenditure. Where it is impracticable to measure fair value liablY thut undue cost or effort, the cost model Mll ba adopted. Dividends and other distn'butions rgcewed frryn th8 investrnent are recconised as income thOut regard to %th6ther the dis1n"butns are accumulated profits of the lot venture arising before of after the date of acquisit. Impalrm•nt of ftx•d assets A review for indicator5 of impairment is camed at each reF4Xting d*e, with tho reIrable arTiounl beiThJ estimated where such indicatS exist. Where the Carn9 value ex¢eed5 the recoverable amounl, the asset is impaired accofdingly. Prior impabmients 8re also rewe¥d for possible reversal at oach report]'ng date. For the purp)ses of impaimient lestsng. rt is p0ble to estimate the recoVwaQ amcmjnl of an Indidual assel. an estsmate is made of the recoverable amount of thè ¢ash- generath.ng unit to which the asset belor¥Js. The cash-genorating unit is the smallest irjenofiable group of assets that includes the asset and genefates cash infflows that largoty irNJependent of the cash inflows Irom other assets or groups of assets. For impairment testing of goothw'll, the goodwll aCqUid in a business combination is, the acquisib.on date, althated to each of the ¢ash-generating units that are to beneffl from the synergies ol tha mbinatn. Irrespecbve of whether other assets or liabilities of the tharity are assigned to those units. Donatlon$ •nd l•gacl Unresln'(I8d Resirted Total Funds Funds Funds 2024 Donatlon$ WFO Scheme Gift Aj'd Donation Tax Recovered on Grft Aj'd t)onati$ Ordinary Offerings (Open Fyatel Other Offerings. t)onati1 etc Legacy Children's Actsvib"es Youth Worker Fund 27.815 8.438 1.393 27,815 4,438 .393 .305 339 750 4.005 750 4.005 Grants Grants receivable 1,000 52,687 47,593 11
The Border Kirk Notes to the Financial Statements {wnthK Year ended 31 Oecember 2024 Don•tlon$ and ltyaci•8 f¢thJ UnTe51ncted Funds Restricted Total Funds Fvnds 2023 Don•tlMs WFO Scheme Gift 'd Donation Tax Recove on Grfi Donath)ns Ordinary Offellngs IOp8n Flatel Other Offerings, Don8tscx)s etc Legacy Children's Actiwties Youth Worker Furld 1.035 1,035 30,996 8.178 921 2.129 29,802 .178 921 1.028 29.802 1.101 Grants Grants receivable 850 850 72,810 1,101 73,911 Charitsbl• actlvlti Unresln"rAed Tol•l Funds Unrestricted Totsl Ftlnds Funds 2024 Fund5 2023 Flal rental 3,382 4.270 4,270 othor tradlng a¢tl¥lll•s Unrestritxed Total Funds unrestn.cted Tolal Funds Funds 2024 Funds 2023 Hall leth"ng5 1 lunch Club ActNits"es for gerw8tsng funds 11.130 1.382 11,130 1.382 4,094 1.057 1,057 12.512 12.512 5.1S1 5.151 Inv•stm•nt In¢om• unstn'Cted Funds Restn"¢ted Total Funds Funds 2024 Bank interest receivable 2,509 11.577 Unrestn"¢ted Funds Restted Total Funds Funds 2023 Bank intarost receivable 576 2.164 2.740 12
The Border Kirk Notes to the Financial Statements (¢ontlnu•dJ Year ended 31 December 2024 10. Indep•nd•nt examlnatlon f••s 2024 2023 Fees payable to the independent examiner for.. Independent 8xamination of the financial stalgmonts 216 216 11. Trust•• r•mun•rntlon and •xp•n•• No remuneration or other benafits from am0Yant th tha charity or a related entity wara roceived by tho trustees. 12. Inv•tm•nts Oth•r Invutrt•nts Cost or ¥alu•tlon Al 1 January 2024 Addllions Fair v81ue movements 83,498 1,752 90,250 At 31 D•c•rnb•r 2024 Impalrm•nt At 1 January 2024 and 31 D•c•mb•r 2024 Crrylng amount At 31 Dec•mb•r 2024 90.250 83,498 Al 31 Oecembar 2023 The abovè carrying amounts are recognised as follows.. Other Inv••tm•nt8 At 31 O•e•mb•r 2024 Held al faiT Value Held at hislortcal coyl less impairment 90,250 Al 31 Oecemb8r 2023 Held at fair v81ue Hgld at historical cost less imp8iment 8#.498 Ll•t•d Inv•stm•nts The aggregate market value ol listed investmen15 is £962 {2023.. £7451 and the stock exchange value is £69.05312023.. £64,380). 13
The Border Kirk Notes to the Flnancial Statements fMnllnu•d) Year ended 31 December 2024 13. Analy•l# ol ¢h•rltabl• funds Unrn$trlct•d lunds Al 1 Jan 2024 Gains and losses31 D•c 2024 Income Exponditure Transfèrs General fund Fabric fund 132,607 54,072 72,679 158,965 15791 6.752 152.494 54,072 206.566 186,679 72,679 IS8,9651 15791 6,752 Al 1 J8n 2023 Gains and Al losses 31 De¢ 2023 Income Expenditure TransleT5 General fund Fabric fvnd 117.141 54,072 82,844 (67.3781 132,607 54,072 186,879 171,213 82,844 167,3781 Purpo••• of D••lgn•t•d Fund¥ Fabrlc Fund.. The Trustees have $01 osidg lunds for the malnlenance ol the ChUh propety. 14
The Border Kirk Notes to the Flnancial Statements (conttm Year ended 31 December 2024 13. Analysis of charitable funds {GonlhMi•é) Restrlct•d fvnds At 1 Jan 2024 Gains ano At 10s5es311)•¢ 2024 Inccrfne ExpeTrJiture Transfer5 Development Fund Local Outreach BA Gready Third Party CrAlections 101010 Sunday Sch1 Children's Ath.¥'es Youth Worker Fun¢J 39.053 .555 ,971 3.425 2,121 1150) 209 {209) 191 491 (191} 491 750 11.605} 770 4,005 7.603 42.857 11.9641 579 49.075 At 1 Jan 2023 Gains and At hxses 31 Dec 2023 Income Expendiiure TransfeT5 Development Fund Local Outreach 8A Gready Thir(J Party Collections 10t010 Sunday Scts) Children's Activiti"8s Youth Worker Fund 2,164 170 3.255 2.121 1,425 2,121 931 (9311 191 491 191 491 40.523 3.265 19311 41.857 Purpo•o• of Restricted Funds Local Outreach - This lund is to be used for thal miss)n and c¥JIr&. Anno Gready Fund - This bs a fund to be used, by Ung members, to¥wards the cost of tr81 to Youth Assembly. gatherings etc. 10 to 10 Fund is sréryficalty to be us•a to wrchase material for 09..50am SeMc8 every s•w)d Sund8y. Thirtl Party collecb.ons Fund consists of fuThJs raised b8haW of other charities wthich haj not been paid out at the ypar er. 15
The Border Kirk Management Inforniation Year ended 31 December 2024 Th• followlng p•g•s do not forni part of th• flnanclal stat•ments. 16
The Border Kirk Detailed Statement of Financial A¢tivitles Year ended 31 December 2024 2024 2023 In¢om• •nd •ndowm•nts Donatlons and l•ga¢l•• WFO Scheme Gift Aid Donation Tax Re¢overed on Gtlt Don8tions Ordinary Offenngs (Open Pl8lel Other Offering5, Donations elc Legacy Children's Activities Youth Worker Fund Gran15 receivable 981 27,815 8.438 1,393 2.305 ,035 1,996 8,178 921 2,129 29.802 750 4.005 7.000 850 52,687 rd,911 Charltable actlvltles Fl81 rental 3,382 4,270 oth•r trading actlvltl•s Hall lettings I lunch club Activities for generating funds 11,130 1,382 12,512 1,094 1,057 ,151 Inve¥stmont Income Bank interest receivable 11,577 .740 Oth•r Incom• Othor receipts 124 37 Total Incom 80,282 8$,109 17
The Border Kirk Detailed Statement of Financial Activities {wnllnu•dJ Year ended 31 December 2024 2024 2023 Expenditur• Costs of ralslng donatlon• and legacl•s Offering gnv8lop8s 123 101 Expenditur• on charitabl• actlvitiO• Wages 8nd salaries Rates and w8ter Light and heat Repairs and mainlenance Insurance I water rates Legal and professional f80$ Telephone Other office costs Ministries & Mission allocation Minister's expenses Pulpit supply Manse Costs Third Part collections paid out Other expenses Flat Expensas Local Ministry Equipment Presbytery Dues Youth Fund 3,511 116 4.324 3,983 3,269 216 489 3,159 119 5,807 10.322 2,743 216 557 1.897 30.996 880 31,444 960 474 2.797 209 5,106 1,010 234 2.107 931 4,310 1,745 304 900 715 775 1,605 60,806 68.208 Total •xp•ndSturn 60,929 68.309 Net galn• on InvtM0nts Gainslllosso$1 on listed investments 6,752 N•t Incom• 26.105 17.800 18
The Border Kirk Notes to the Detsiled Statement of Financlal Activities Year ended 31 December 2024 2024 2023 Costs of rnlslng donatlon$ and l•gxl Costs of g•n•ratlng funds Offellng envelopes 123 Co¥ts of rnlslng donatlons and l•gacl•8 123 101 Expondltur• on charftabh actlvltl•s Charitable A¢tlvitio$ Actlvlti•s undortak•n dlr•¢ty Wag8slsalaries Rates & w8t8r Heal and IvJhl Building repairs & maintenance Insurance I water rates Telephone Prinb"ng. st81ion8ry and posts99 MiniStrS & MtssK)n alk)cati Ministerfs expenses Pulpit suppty Manse Costs Third Part collectnS paid cmjt Oth8r exnSeS Local Ministry Equipment Presbyiery Dues Youth Fun 3,511 3,159 119 5,807 10,322 2.743 557 1.897 4,324 3.983 3.269 489 31,444 960 474 2.797 209 5,106 234 51x1 2.107 931 4.310 304 775 1,605 59.580 66,24T Fl*t Exp•n8•s A¢tiviti•s und•rtak•n dlr•cty Flat expenses Goveman¢• ¢osts Accounlancy fees 1.010 1,745 216 21B Exp•nditure on ch¥rhbl• actlvltl 68,2te