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 adminiSte￿d 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 r￿rdIng 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 Invo￿ed 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 l￿d 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
Gene￿1 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