CHARITY REGISTRATION NUMBER.. SC043454 The Border Kirk Unaudited Financial Statements Congregational reference number 070422 31 December 2025 DONC NS LTANCY Chartered accountants Briar Lea House Brampton Road Longtown Carlisle Cumbria CA6 5TN IMITED
The Border Kirk Financial Statements Year ended 31 December 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements The following pages do not form part of the financial statements Detailed statement of financial activities 16
The Border Kirk Trustees, Annual Report Year ended 31 December 2025 The trustees present their report and the unaudited financial statement5 of the charity for the year ended 31 December2025. Reference and administratlve details Registered charity name The Border Kirk Charity registration number SC043454 Principal office The Church Office Chapel Street Carlisle CA1 1JA
The Border Kirk Trustees, Annual Report (conlinued) Year ended 31 December 2025 The trustees Mr K Herd Mrs E Law Mrs C Batey Mrs E Dodds Mrs E Ewart Mrs J Moore Mrs I Scott Mrs L Brown Mr J Holder Mrs M Iveson Mr D Oliver Mr l Robertson Mr S Saeedi Mr R Shokri Mr D Tanner Miss H Carlyle Mr J Edwards Mr G Fisher Mrs K Fisher Mr l Gopsill Mrs A Moffatt Mrs L Tanner Mrs A Cockrane Mrs G Connolly Mrs P Edwards Ms F Edwards Mrs J Gopsill Mrs F Harrison Miss L Harrison Mr l Hiddleslon Mrs J Hiddleslon Mrs A Mccutcheon Mrs C Mountain Mrs C Robertson Mrs G Robinson Mrs J Shepherd The Border Kirk no longer has a Congregational Board Principal Office-bearers Minister.. Rev. Wesley Brandon - Inducted January 2022 Session Clerk.. Mr lan Gopsill. from July 2021 Church Treasurer. Mrs Pal Edwards Property Convener.. Mr Ken Herd Independent examiner Mr RW Gordon, FCA Briar Lea House Brampton Road
Longtown Carlisle Cumbria CA6 5TN
The Border Kirk Trustees. Annual Report l¢ontinued) Year ended 31 December 2025 Bankers The Royal Bank of Scotland Drummond House Branch Drummond House 1 Redheughs Avenue Edinburgh EH122 9JN Structure, governance and management Governing Document The Church is adminiSted in accordance with the terms of the Unitsry Constitution, having moved from ils previous Model Constitution in 2019. In September 2022, following The Church of Scotland reorganisation, the former Presbytery of Annandale and Eskdale became part of The South West Presbytery (Scotlandl. Reeruitment and Appointment of Trustees Members of the Kirk Session and the charity Trustees. The Kirk Session members are the elders of the church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The minster, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Organisational Structure The Church of Scotland seeks lo inspire the people of Scotland and beyond with the Good News of Jesus Christ through enthusiastic worshipping. witnessing, nurturing and serving communities. The Church of Scotland is one of the largest organisations in Scotland. We have around 280,000 members, with more regularly involved in local congregations and our work. We have around 650 ministers serving in parishes and chaplaincies, supported by both centfftlly and locally employed stsff. Most of our parishes are in Scotland, but we also have churehes in England, Europe and afield. The Church of Scotland plays a pivotal role in Scollish society and works with communities worldwide. Due lo our location in England The Border Kirk has a gathered rather than parish based membership. The Kirk Session which meets around 8 limes a year is responsible for spiritual and development affairs within the church. As a Unitary Conslitulion, committees with varying focus meet independently and report back at each Session meeting.. They are Worship and Learning, Mission - Outreach and Communications, Pastoral Care and Nurture. Stewardship and Finance, Safeguarding and Buildings. Each committee comprises a convenor and elders with others members who may be interested in the issues involved. The aim of the structure is greater involvement of members in the running of church affairs. Objectivgs and actlvities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a dislinclive call and duty lo bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It Co-operates with other Churche5 in various ecumenical bodies in Scotland and beyond.
The Border Kirk Trustees. Annual Report (conllnued) Year ended 31 December 2025 Objectives and aetlvltie5 (evnllnued? Servlces. Al The Border Kirk Carlisle we have a weekly Sunday setmce al 11 am Worship and special services during Holy week and Advent. The Sacrament ol Holy Cornmunion is celebrated al least lour time5 a year in Carlisle. Services in Longlown are led by the Methodists in Longtown and by The Border Kirk Minister on the tirst Sunday in the month at 9.30a.m. in the local Community Genlre. Al various limes in the year we celebrate joint services with other churches in the city as part of our ecumenical locus. Services are live streamed to Facebook with the rrdIng being awessible after the service. The Order ol Service Bulletin Is distributed through an email list and postèd to Facebook with the lull Service printed and home delivered when required. Thtr Border Kirk is viewed as a sale place lor refugees se¢king Ghristian Worship with many of the asylurn seekers we welcomed lo The Border Kirk being granted the right to remain and have been joined by family mernbers who also contribut& to our Christian cornmunity. Young People. Each seNiee has an all-age lime prior lo Sunday club lor young ¢hildren. The Sunday Club is reliant mernbèrs ol the Congregation to provide educational activities. The Kirk Session is aware ol the urgent need to encourage families and young people to the Kirk. Guild. The Border Kirk has not had a Guild since 2019 but forrner members continue lo link wth the National Guild and meet regularly the Unilecl Fleform Guild in their premise5. Some merllbers also meet socially in The Border Kirk. Guild. The Border Kirk has not had a Guild since 2019 bul lorrner members continue lo link with the National Guild and weet regularly with the United Relorrn Guild in Iheii prernises. Sorne membèr5 also meét socially in The Bordor Kirk. Community. The Border Kirk has continued to support the local loodbank and those in need through collections of donated iterns. We also host a weekly breakfast lor homeless or lonely. Following the use of The Border Kirk as a supp(>rt for asOum seekers we now host Penrith and Eden RelLJge& Network IPERNI. PERN pay a monthly rental as outlined in the accounts. We a150 host Carlisle Refugee Action Group ICRAGI lor a weekly drop in and community support. As asyluw seekers and refugees see The Border Kirk as a sale place the Local Authority also use the Kirk facilities to provide advice and support sessions on a weekly basis. Churches together in Carlisle and Dislri¢l IC.T.C.&DI have met regularly at the Border Kirk and we also have been Invoed in hosting joint services in the city, the Border Kirk being very active in C.T.C&D affairs. As the Border Kirk has catering facilities, we are able to host a weekly Churches Together Carlisle breakfast servic$ for the homele55. To protect our worshippers, user groups and local community we have inst211ed a CGTV system which has also been accessed by our Community Neighbourhood Policing Team. This was funded by the South West Presbwery. Hall Users. During 2025 we hosted weekly meetings for Gamblers Allonymou5. The Breath of Life pensioners, group. The hall alld rooms are also used for Conferences,
The Border Kirk Trustees, Annual Report (¢oniinuedl Year ended 31 December 2025 Achievoments and ptrrtormance We have an active and enthusiastic congregation who aim to bring God'5 word lo a wider audience. We have the services ol our organist, Mark Rimmer, and a praise band offering a different type ol musical approach when times allow. We are also fortunate to have so many peoplè from the Kirk Session and congregation willing to give their lirne and skills to enhance the life ol The Bordèr Kirk. The Worship group regularly lead a ¢alé Church Sunday with refreshments available throughout the service in the sanctuary. We are able to host pre service Easter Breakfast with family aclivilies.- Spring coffee morning. We held a second Summer picnic with weekly service at a local village hall in June. This has become an annual event with plans lor 2026 in¢lLJding an invitation to other churches to join us for. Christmas coffee morning with various stalls, which raised funds for Kirk funds. Christmas card prepared from seasonal pictures by our children is sent to all m&mbers, neighbours and local organisalions. After Service soup and desserts has been well supported by the congregation. None ol these events could take place without the dedicated supwrt ol so many. Financial review The principal source of income continues to be through the weeklylmonthly offertory. Donations continue Irorll wèekly Ireewill offering, gift aid, open plate, other offerings and donations plus Gill Aid tax re¢overed. Members are en¢ouraged to donate with Gift Aid. The Development Fund was set up to raise funds lor special large exp8nditure capital projects, Staffing costs consist ol the wages ol the adrninistrator, one church cleaner and the organist. The cloaner works 4 hours per week and the adminislralor work two hours per week and their hours will be kept under review as the demands on The Border Kirk increase. Payment of £29,225.00 lor 'Giving to Grow, was met in lull. A part-time Youth Worker was appointed bul unfortunately, she resigned after two months. The Youth Worker Fund is still held with the Skiplon Building Society. Reserve$ Policy The charity trustèes have considered the reserves required and have taken into account their current and future liabilities. policy to transfer any significant surplus al the end ol the year into the Fabric and Contingency Fund to be held in reserve lor any major repair and mpintenance expenditure on the propertie5 al Chapel Slreel. The Border Kirk was esiablished in 1832 and as we approach our bicentennial it has been noted by Kirk Ses510n that substantial work was required lo maintain thè sandstone Ironlage ol the building. Due to loose masonry this work was prioritised and completed from reserves at a cost of £20.000. At the year end the Church held unrestricted ¢2sh funds of £98,942 01 which £54.072 is held in the designated Fabric Fund. Restricted Funds of £51,621 cash balances are spread over the various funds and listed in the Consolidated Statement ol Balances. The Church owns a 2 bedroom flat and is let at £390.00 per calendar month. After Letting Agent expense5 we receive £331.50 per clm. Investments valued at £96,056 31 December 2025 are s0 held. The trustees. annual report was approved on 31 March 2026 and signed on behalf of the board ol trustees by.. Mr l Gopsill Trustee Mrs P Edwards TrLJStee
The Border Kirk Independent Examiner's Report to the Trustees of The Border Kirk Year ended 31 December 2025 I report lo the trustees on my examination of the financial statements of The Border Kirk I'the charity'l for the year ended 31 December2025. Responslbilitigs and basis of report A5 the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities and Trustee Investment IScotl8ndl Act 2005 (the '2005 Act'l and the Charities Accounts IScoll8ndl Regulations 2006 las amended). You are satisfied that your charity is not required by charity law to be audited and have chosen instead lo have an independent examination. report in respect of my examination of the charity's financial statements as carried out under section 4411 Ilc) of the 2005 Act. In carrying out my examination I have followed the requirements of Regulation 11 of the Charities Accounts IScolland} Regulations 2006 las amendedl. Independent examiner's statement Since the charity has prepared its accounts on an accruals basis your examiner must be a member of a body listed in Regulation 11121 of the Charities Accounts (Scollandl Regulations 2006 las amended). I can confirm that l am qualified lo undertake the examination because l am a registered member of the Institute of Chartered Accountan15 in England and Wales IICAEWI which is one of the listed bodies. I have completed my examination. I confirm that no matters have come lo my attention giving me cause to believe that in any material respect.. accounting records were not kept a5 required by section 4411}la) of the 2005 Act and Regulation 4 of the Charities Accounts Iscollandl Regulations 2006 las amended),. or the financial stslemenls do not accord with those records., or the financial slalemenls do not comply with the accounting requirements of Regulation 8 of the Charities Accounts (Scolland) Regulations 2006 (as amended). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Mr RW Gordon. FCA Independent Examiner Briar Lea House Brampton Road Longlown Carlisle Cumbri8 CA6 5TN
The Border Kirk Statement of Financial Activities Year ended 31 December 2025 2025 Reslricled funds Total funds 2024 Unreslricled funds Totsl funds Note Income and endowments Donations and legacies Charitable activities Other trading activities Investment income Other income 40,515 3,529 18,432 3,706 300 776 41,291 3,529 18,432 6,334 300 52,687 3,382 12,512 11,577 124 2,628 Total income 66,482 3,404 69,886 80,282 Expenditure Expenditure on raising funds.. Costs of raising donations and legacies Expenditure on charitable activities Total expenditure 94 83,762 83,856 94 84,620 84,714 123 60,806 858 858 60,929 Nel gains on investments 5,806 5,806 6,752 Net {expenditurellincome and net movement in funds 111,5681 2,546 19,0221 26,105 Reconciliation of funds Total funds brought forward Total funds carried forward 208,566 49,075 51,621 255,641 229,536 255.641 194,998 246,619 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages g to 14 fonn part of these financial statemènts.
The Border Kirk Statement ol Financial Position 31 December 2025 2025 2024 Note Fixed assets Investments 12 96,056 90,250 Current assets Cash at bank and in hand 150,563 165,391 Nel current assets 150,563 246,619 165,391 Total a55ets less Current liabllltlg$ 255,641 Funds ol the charity Restricted funds Unrestrieted funds 51,621 194,998 49,075 206,566 Total charity funds 13 246.619 255.641 These financial stalemeats were approved by the board ol trustees and authorised lor issue on 31 March 2026, and are signed on behalf ol the board by.. Mr l Gopsill Trustee Mrs P Edwards Trustee The notes on pages 9 to 14 form part ot these fin8nclal Statements.
The Border Kirk Notes to the Flnancial Statements Year ended 31 December 2025 Minister's stipend All Church ol Scotland congregations contribute to the National Stipend FLJnd which bears the costs of all ministers, conlributions lor national insurance, pension and housing and loan fund. Ministers. stipends are paid in accordance with the national stipend scale, £28,137 and the maximum stipend lin the 5th and subsequènt years) £34,577. General information The charity is a public benefit entity and a registered Charity in Scotland and is unincorporated. The address ol the principa office is The Church Ollice, Chapel Street, Carfisle, CA1 1JA. Invgstmenls al market value At the y88r end the market valualions ol the investments were.. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic ol Ireland., the Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financia Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 (Gharities SORP IFRS 10211 and the Charities and Trustee Invtrslment (Scotlandl Act 2005 and the Charity Accounts (Scotlandl Regulations 2006 las amended). Accounting pollcies Basls of preparation The financial statements have been prepared on the payments and receipts basis. Going ¢oncern There are no material uncertainties aboLJt the charity's ability lo continue. Dls¢losure exemptions The entity satisfies the crfceria ol being a qualifying entity as defined in FRS 102. As such, advantage has been taken ol the l(>llowing di5¢1osure exemptions available under paragraph 1.12 of FRS 102: lal No cash flow statement has been presented lor the Company. Ibl Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estimation uncertainly The preparaiion ol the financial statements requires management to rnak& judgements, estimates and assumptions that allect the amounts reported. These estirnales and judgements are continLsally reviewed and are based on experience and other laclors, including expectations ol future events that are believed lo be reasonable under the circumstances.
The Border Kirk Notes to the Financial Statements Icontlnuedj Year ended 31 December 2025 Accountlng policies (contsnuedj Fund accountlng Unreslricled funds are available for use al the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the Iruslees for particular future project or commitment. Restricted funds are subjected lo restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of sutKlasses.' restricted income funds or endowment funds. Incoming resources All income is included in the statement of financial activities when received by the church. Investments Unlisted equity investments are initially recorded al cost, and subsequently measured al fair value. If fair value cannot be reliably measured, assets are measured al cost less impaimienl. Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure. Investments in associates Investments in associates accounted for in accordance with the cost model a recorded at cost less any accumulated impairment losses. Investments in associates accounted for in accordance with the fair value model are initially recorded at the transaction price. Al each reporting date, the investments are measured at fair value, with ehanges in fair value taken through income or expenditure. Where it is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other dislribulions received from the investment are recognised as incorne without regard lo whether the distributions are from accumulated profits of the associate arising before or after the dale of acquisition. Investments in joint ventures Investments in jointly controlled entities accounted for in accordance wth the cost model are recorded al cost less any accumulated impairment losses. Investments in jointly controlled entities accounted for in accordance with the fair value model are initially recorded at the transaction price. Al each reporting date, the investments are measured al fair value, with changes in fair value tsken through income or expenditure. Where il is impracticable to measure fair value reliably the cost model will be adopted. Dividends and other dislribulions received from the investment are recognised as income without regard lo whether the dislribulions are from accumulated profits of the joint venture arising before or after the date of acquisition. 10
The Border Kirk Notes to the Financial Statements (Gontinued) Year ended 31 December 2025 Accountlng policies (conlinued) Impairrnent of fixed assets A review for indicators of impaimenl is carried out at each reF)Orting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal al eaeh reporting date. For the purposes of impairment testing, when il is not possible lo estimate the recoverable amount of an individual asset, an estimate is made of the woverable amount of the cash-generaling unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition dale, allocated lo each of the cash-generaling units that are expected lo benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2025 Donations WFO Scheme Gift Aid Donation Tax Recovered on Gift ld Donations Ordinary Offerings (Open Platel Other Offerings. Donations etc Children's Activities Youth Worker Fund Local Outreach 1,066 27,781 8,644 2,671 353 1,066 27,781 8,644 2,671 353 666 110 666 110 Grants Gmnts receivable 40,515 776 41,291 Unrestricted Funds Reslricled Total Funds Funds 2024 Donations WFO Scheme Gift Aid Donation Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Platel Other Offerings, Donations elc Children's Activities Youth Worker Fund 981 27,815 8,438 1,393 1.966 981 27,815 8,438 1,393 2,305 750 4,005 339 750 4,005 11
Local Outreach 11
The Border Kirk Notes to the Financial Statements (contlnued) Year ended 31 December 2025 Donations and legacles (contsnued) Unrestricted Funds Restricted Total Funds Funds 2024 Grants Gfftnls receivable 7,000 47,593 7,000 52,687 5,094 Charitable activities Unrestricleos Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Flat rental 3,529 3,529 3,382 3,382 Other trading activities Unrestricted Total Funds Unreslricled Total Funds Funds 2025 Funds 2024 Hall lettings Activities for generating funds 16,023 2,409 18.432 16,023 2,409 11,130 1,382 12,512 11,130 1,382 18,432 12,512 Investment income Unrestricted Funds Reslricièd Total Funds Funds 2025 Bank interest receivable 3,706 2,628 6,334 Unrestricted Funds Restricted Total Funds Funds 2024 Bank interest receivable 9,D68 2,509 11,577 10. Independent examination fees 2025 2024 Fees payable to the independent examiner for.. Independent examination of the financial statements 216 216 11. Trustee remuneration and expenses No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. 12
The Border Kirk Notes to the Financial Statements (contlnuedj Year ended 31 December 2025 12. Investments Other Investments Cost or valuation At 1 January 2025 Adojilions Fair value movements 90,250 5,806 96,056 At 31 December 2025 Impairment At 1 January 2025 and 310ecember 2025 Carrying amount At 31 December 2025 96.D56 Al 31 December 2024 90,250 All investments shown above are held at valuation. Listed investments The aggregate market value of listed investments is £- {2024.. £9621 and the stock exchange value is £-12024.. £69,053). 13. Analysis of charitable funds Unrestricted funds Al 1 Jan 2025 Gains and At losses 31 Dec 2025 Income Expenditure Transfers General fund Fabric fund 152,494 54,072 206,566 66,482 183,8561 5,806 140,926 54,072 194,998 66,482 {83.856} 5,806 At 1 Jan 2024 Gains and Al losses 31 Dec 2024 Income Expenditure Transfers Gene1 fund Fabric fund 132,607 54,072 72,679 158,9651 1579) 6.752 152,494 54,072 206,566 186,679 72,679 158,9651 15791 6,752 Purpose5 of Designated Funds Fabric Fund.. The Trustees have set aside funds for the rna1ntenan of the Church propety. 13
The Border Kirk Notes to the Financial Statements (conLlnuedJ Year ended 31 December 2025 13. Analysis of charitable funds fconfynued) Restricted funds At 1 Jan 2025 Gains and At losse$ 31 Dec 2025 Income Expenditure Transfers Development Fund Local Outreach BA Gready Third Party Collections 101010 Sunday Sehool Children's Activities Youth Worker Fund 39,053 3,555 1,971 2,503 110 41,556 3,665 1,971 491 491 4.005 791 18581 {8581 3.938 49,075 3,404 51,621 At 1 Jan 2024 Gains and At losses 31 Dec 2024 Income Fxpenditure Tffinsfers Development Fund Local Outreach BA Gready Third Party Collections 101010 Sunday School Children's Activities Youth Worker Fund 36,544 3,425 2,121 2,509 130 39,053 3,555 1.971 11501 209 12091 191 491 11911 491 85 750 11,6051 770 4,005 4,005 49,075 42,857 7,603 11,9641 579 Purposes of Restricted Funds Local Outreach - This fund is to be used for local mission and outreach. Anne Gready Fund This is a fund to be used, by young members, towards the cost of travel to Youth Assembly, gatherings etc. 10 to 10 Fund is specifically to be used to purchase material for 09.'50am Service every second Sunday. Third Paty Collections Fund consists of funds raised tsn behalf of other charities which had not been paid out at the year end. 14
The Border Kirk Management Information Year ended 31 December 2025 The followlng pages do not form part of the flnancial statements. 15
The Border Kirk Detailed Statement of Financial Activities Year ended 31 December 2025 2025 2024 Income and endowments Donations and legacies WFO Scheme Gift Aid Donation Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Platel Other Offerings, Donations et¢ Children's Activities Youth Worker Fund Local Outreach Grants receivable 1,066 27,781 8,644 2,671 353 981 27,815 8,438 1,393 2,305 750 4,005 666 110 7,000 52,687 41,291 Charitable activities Flat rentsl 3,529 3.382 Other trading activities Hall lettings Activities for generating funds 16,023 2,409 18,432 11,130 1,382 12,512 Investment income Bank interest receivable 6,334 11,577 Other income Other receipts 300 124 Totsl income 69,886 80,282 16
The Border Kirk Detailed Statement of Financial AGtivities (continuedj Year ended 31 December 2025 2025 2024 Expendtture Costs of raising donations and legacies Offering envelopes 94 123 Expenditure on charitable activities Wages and salaries Rates and water Light and heat Repairs and maintenance Insuran Legal and professional fees Telephone Other office costs Ministries & Mission allocation Minister's expenses Pulpit supply Other stsffing costs Manse Costs Third Part collections paid out Other expenses Flat Expenses Local Ministry Equipment Presbytery Dues Youth Fund 3,185 1,002 4,983 25,579 2,718 216 549 893 29,225 960 581 1,444 3,221 335 4,124 815 260 3.482 1,048 3,511 792 4,324 3,983 2.593 216 489 31,444 960 474 2,797 209 5,106 1,010 234 775 1,605 60,806 84,620 Total expenditure 84.714 60,929 Net gains on investments Gainslllossesl on listed investments 5,806 6.752 Net lexpenditurellincome 9,022 26,105 17