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 Da￿mber 2024 The tnJ$t8es presenl th8ir and tha unaudited fwwdal s181gments of th8 charity lor th• ￿3[ nded 31 December 2024. R*f•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 (¢Oftttft￿d1 Year ended 31 Docembor 2024 The Border Kirk no longer has a Congre9atk)nal Board Ind•p•nd•ni •lamb￿r 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 ye*iou5 Mcéel Consbtutson in 2019 In Septembor 2022. folk)wing The Churth of Scotland r￿rganisation. 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•M￿rn are It￿ oldern ol the church and are chosen from Ihose mèmbers of the church are Cons￿818d lo have the appropfiatg 9ifts and $kil$. Tho minsl•r, t**ho is a momt*r of the KJ"rk Session, Is olected by the congrogallon and Induct￿1 by Presb￿ry. 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 be￿nd with the Good N•ws of Jesus Christ through enthusiastic I￿rShippi￿J, 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 ￿ngr￿jationS 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$sK)n which meets around 8 bmes a >*ar is respon51bbe for 5prilual and development gffairs ilhin the church. As a Unitary Consts"tsJtw. committees wa￿￿j focus meet independenily and report back al each sesS￿n meetsng.. They are Worship and Learning, MiSs￿n OLttroach and Comrnunicatsons, Pastoral Caro and Nurtur0. Stewardship and Financ8, Safaguarding and 8uikJlngs. Each committee comprises a convenor and el¢Jers olhers Membe￿ who may be interested in the issuos invdved. The aim ol the struC￿re 1$ grealer involvem￿1 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¢krK￿8(19OS a disbn¢tsve call and duty to tffl.ng the crtdinancos ol rel￿10n to the poople in each localty 11 ctwrales wilh other Churches in Varic￿5 ecumènical bc*Jie5. S•r¥le••. At The B￿der Kirk Carflsle have a Sunday seNce al 11am Worshlp and 5pec*al 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 ¢t￿lUn¢￿.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 tcv*n as part ol our ecumenical focus. Se*Nices are live streamed lo FaC6t￿k 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 P￿VIde 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¥At*dl Y•ar ond•d 31 December 2024 Obl•ctIv￿ •nd activlti•• Communlty. The Border lQrk has ccffibnu•J to SUPFKJrt th? Fi￿tsank and thoso in need th￿gh ecl￿tt￿nS of donated Items. We aL80 Ih)sl a weekty breaklasl lor h(Nndess ￿ bnely. F￿k)￿ng the use of The Border lQ"rk 85 a support lor aS￿￿M sgekofs we nLw host Penrith and Eden Refugee No￿￿Tk 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 pro￿de ath.ce and supw)rt sessions on a weekly b8518 Churthes together In Cadisle and District IC.T.C.&DI hav6 mel regU￿Y 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. Str￿1 Pgstors have ceasad operating in Cadisl8 due in part lo charKJing ￿lI￿re. 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 AsSeM￿Y 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 cL￿duc1¥8 to community use. AGhl•v•m•rrts and p•rf0m￿Trc• 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$8￿n aiKI congrogation williry to gfve their tsme antj skills to enhanco thg lrfe ol Th8 Border Kirk. - The Worship grc¥Jp lead a 'cafè Churc*, Sunday with rofieshments availablè throughout the Service in the sanctuary. - Wo are able to host pre seNce Easter Breakfast wlh family athwts8S. - Spnng coftee moming. - Autumn lamity fun aftemoon - Christmas coffee moming wlh var￿$ 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 d8d￿tad support ol so many. Fln•nGl•l r•vl•w The princiw source ol inc(Mne ¢c￿l￿ny*S 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 V*rJrk h)UfS per week and theiT hours will be kopt undw revM¥ as the demand5 ￿ The Btydtr Kiik I￿rQaS0. Pa￿ent 01 £31,444.1)o to 'GiMng to Gro was mgt in I￿1. In January 2024. Ihe lfjfk SaSs￿jn agr88d that the congreg811(M) should help to fund a a part-tim8 Yojth Worker. By 31st Oecember 2024 d￿ationS 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 Signif￿nt sufplus al the ènd of Ihe year w)lo the Fabric and C(￿tl￿aenCY 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)nSi￿e 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 sati5f*d 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$is your examiner must be a member ol a iK)dy ltsled In Regulation 11121 of the Ch8nlies Accounts (Scotlandl Regulats"ons 2006 las amended). I can confirm that l am qualrfied to undertake the exarnination becaus8 l am a rggistèrèd m8mber ol th¥ Instrtuts of Charterfjd Accounlants in England and Wales IICAEWI which is one ol thg listed bodies. I have comp￿ted my examinalK)n. I confirm that no matters have come lo my att8ntion gI￿r￿j m8 cause lo bel￿e that in any materKg1 respect.. accounting recor¢Js We￿ not kept as required by section 4411118) of the 2CN)5 Ad and Regulation 4 of the char￿e$ 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 w*th the exarninalion lo which attent￿n 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 $8.842 123 60,806 60.929 101 6b,208 6B,309 58,965 Nel gains on investments 16,752} 16,7521 Not Income 20.466 5.639 26.105 11,800 Transfers batween fijnds 15791 579 Net movernent In funds 19,887 6,218 26,105 1t.800 R•conclllatlon of funds Total funds brought forward Total funds Ca￿l•d forward 186,679 42,857 229,536 211,736 229.536 206,566 49,075 255,641 The 5talemenl of financial actsvibes includes all gains and losses recryjnised in the ye8r. l income and expenditure deriv6 from continuing activitios. Th• not•s on pag•• 9 to 15 forni part of Ih•u fln•n¢l•l stat•m•nts. The Border Kirk Statement of Flnanclal Position 31 December 2024 2024 2023 Not• Fix•d ass•ts Investments 12 ,250 83,498 Currnnt ass•ts Cash al bank and In hand 165.391 146,038 146,038 N•t current assets 165,391 Total ￿#•1* l•u ¢urr•nt Ilabllllles 255.641 229,536 Fund5 of the ¢harlty Reslri¢led funds Unrestricted hJnd5 49.075 206,566 42.857 186.679 Total ¢harlty fund$ 13 255,641 229.536 These finan￿al 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 Nat￿1 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, ca￿lS1o. 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$l¢Jfs Trust Fabr￿ Fund 745 .380 19,331 81,456 69.053 20,452 .467 stst•m•nt ol compllanc• These fin8nckg1 ststoments have bgen prgparod ￿ compli8nc8 with FRS 102. The Firnnciol Reporting Standard applicable in the UK and the Republic of Irelgnd., Ihe Ststom•nl of Recommended Pracb"ce app1Ka￿e to chanbes preparing their accounts In accordance wlh tha FSn8ncial Reporting Standard applicable In Ihe UK and Republic of Ireland IFRS 1021 Icharrties SORP IFRS 10211 and Ihe Charits"es arKI Tnsstee Invesimenl (Scotlandl Acl 2(K15 and the aharity Accounts (Scoilandl Regul8tsons 2006 las amended}. countlng pollcl•• 8a•l• of pr•par•tlon The financial Stolemonts hove t)•en prepargd on Ih8 Pa￿ents ond receipts basis. Golng conc•rn There are no matefial unCertaint￿S about thè chanW$ atslty to Continue. DI￿10$ur• •x•mptlon• The entity satisfie$ 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 fina￿la1 statements rfjquire5 management lo make judgements, estimates and assumptions that affect the amounts reported. These eslirnales and judg8menls are continualty reV￿v￿d 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 Unfestr￿led fund5 are available fof use al the di¥croti￿ ol the trustees to futhèr any ol the thariW$ purposes. Designated funds are unrestricted lunds fj￿ark8d by IM trustees for parliojlaf future project or commilmonl. Reslncted funds are suty'tclod to res11￿11￿ on their expgrKliturg declared by the donor or through the terms ol an appe81. and f811 into ono of t￿￿ Su￿aSses.. restricted income funds or el￿OwMent funds. Incomlng mOUfC•• AJI in(>)me is includ8d in tm statem￿1 of finaroal xtiwti8s ¥h￿n r￿e1ved 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 ￿VeStr￿tnts are measured al foir value d￿ng8S in fair valuè being rec(*3ni8ed In irwma or expendilure. lTrv••lm•nt• In as•ocl•t•s Inveslmenis in assoc￿te3 aceounled lor in acc¥ydanco with the cost model are re(>)r￿ at cost less any accumulated impairment 105SeS. Inveslments in a$sociato$ acc￿nted for in acc*rdance 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 rel￿blY %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 wit1￿ul rggard to whether the dIstr￿￿tionS are frryn accumulated profits of tho aS￿Late ari￿n9 before or aftof the dale of acquisit￿n. Inv••tm•nts In lolnt vontur Investments in joinljy contrOl￿d 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 join￿Y controlled entsbes accounted for in a￿>T￿anCe with tho fair value model are initially recorded at the transacb'on pri￿. At each re￿￿'n9 date. the investments are measure