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2025-12-31-accounts

The Church of Scotland

Dunbar Parish Church

Financial Statements for the year ended 31 December 2025

Congregation No: 030199 Charity No: SC 000455

Dunbar Parish Church

Trustees’ Annual Report

For the year ended 31 December 2025

Trustees – Kirk Session (also members of the Congregational Board)

J Bruce Mrs D Brunton
Mrs M Croft T Greene
Miss J Hancock I Hastie
Mrs C Idle J Idle
J Kay Mrs B Leslie
A Low J McClintick
Mrs L McLeod Mrs S Mckenzie
Rev G Stevenson Mrs M Wright

Trustees – Congregational Board

Mrs C McClintick Mrs S Young

Principal Office Bearers

Minister Session Clerk Acting Clerk to the Board Treasurer

Rev Gordon Stevenson Dr Jonathan Idle Mrs D Brunton Vacant

Principal Address

The Manse 10 Bayswell Rd Dunbar EH421AB

Bankers

Bank of Scotland Court Street, Haddington

Independent Examiner

Paula Gibson Belhaven Accounting 9 Springfield West Barns EH42 1UE

1

Dunbar Parish Church

Trustees’ Annual Report

For the year ended 31 December 2025

The Trustees present the Annual Report and Financial Statements for Dunbar Parish Church for the year ended 31[st] December 2025. The Financial Statements have been prepared in accordance with the accounting policies set out in the notes to the Financial Statements and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities’ Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities’ Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16[th] July 2014.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. 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 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Dunbar Parish Church welcomes all who wish to know Christ and to advance his Kingdom. In addition to normal Sunday worship the Church has a Junior Church, Worship Group, Community Food Share, Coffee Plus, and a Parent/Carer and Toddler group as well as various links within the community. It also has established Home Groups, Prayer Group, Discipleship Groups and a Bible Book Club where members meet for Bible study, prayer and fellowship.

We have excellent useable space within the church itself. We have 4 rooms, 6 toilets and a wellequipped kitchen and tea preparation area. An internal ramp within the sanctuary allows access to the communion table and apse area and there is lift access to the upper floors. Since June 2025, the church halls are undergoing refurbishment, which will be completed in early 2026. This has been ably project managed by Gary Treacy. The refurbishment will improve the environmental footprint of the halls by the installation of modern lighting, heat source pumps and double glazing in windows. Decorative improvements within the complex will give an enhanced environment for church and community groups.

Achievements and Performance

Rev Gordon Stevenson entered his fifteenth year as minister with Dunbar Parish Church.

Thanks are due to the Property Team for their work during 2025, to the team of volunteers who have acted as stewards each week and to our cleaner, Mrs Sarah Mckenzie, for diligently carrying out the task of sanitising the building in addition to her normal duties.

The church has 266 members on the Communion roll. The average number of members attending Sunday worship on-line during the year was 6 per week and the average attending in person was 70.

2

Dunbar Parish Church

Trustees’ Annual Report

For the year ended 31 December 2025

On 7th December, three new elders were ordained, John Bruce, Tim Greene and Mrs Sarah Mckenzie.

10 new members in June and 2 transfers were admitted during 2025 and there were 5 baptisms. Communion services were held six times during the year.

Little Fishes, our Parent/Carer and Toddler group, meets weekly with four leaders supported by volunteers. Numbers attending are limited to 30 children each week. These children are accompanied by parents/carers. Due to hall refurbishment this group has paused until the halls are completed.

FoodShare has continued to minister to the community by transferring from the halls to the church itself.

In 2025 we started a partnership with Missionary Aviation Fellowship, supporting Simon and Pam Wünderli, who working in PNG, and the support of Claire Simpson continues.

Once again, we welcomed the Lammermuir Festival to the church, hosting concerts as part of their programme. All were well attended and appreciated by the audiences and contributed to church funds.

Financial Review

For the year ended 31 December 2025, the Statement of Financial Activities reveal an overall decrease on funds for the year of £282,206, including unrealised gains on the year end revaluation of investments of £19,631. After transfers between funds, this represents a decrease on unrestricted funds of £344,356 (including investment gains of £8.899), and an increase in restricted funds of £58,150 (including investment gains of £10,732).

The statements reveal a decrease on the General Fund of £15,279 after transfers from other funds. This is a significant reduction, but it should be noted that in previous years we have been able to use some of the legacy funds for extraordinary general expenditure, whereas in 2025 the legacy funds have been earmarked for the hall refurbishment.

As noted above the Halls are undergoing refurbishment. A new restricted fund has been set up for this project. The project has been financed by

The 3 main regular sources of income for the Church are still - Offerings, Use of Premises and Investment Income.

Total unrestricted Offerings for 2024 (excluding tax recovered on Gift Aid) were £63,119, an increase of £4,284 from 2024. The number of members giving to the Church by standing order or envelope is 55 (2024: 58) and £51,431 (2023: £51,064) was given in 2025. In addition to regular giving various

3

Dunbar Parish Church

Trustees’ Annual Report

For the year ended 31 December 2025

donations have been made to the funds restricted for specific purposes such as the Dunbar Foodshare, the Rwanda partnership, and the Hall Refurbishment.

Receipts for Use of Church Premises amounted to £7,135 (2024: £15,900), reflecting the closure of the hall for refurbishment. In addition, we receive income from phone transmission equipment within the Church tower. The total received was £13,285 (2024: £13,285).

Investment Income decreased slightly from £18,014 in 2024 to £17,570 in 2025. Part of the reason for this is that we sold some of the investments to fund the hall refurbishment. All investments are held in Church of Scotland Investors Trust funds with the objective of securing a reasonable rate of return while maintaining the capital value of the investments. Investment performance for the year, in the light of the current economic climate, is considered satisfactory.

On the expenditure side, the three largest recurring items are the Giving to Grow allocation, repairs and maintenance and other building costs

The Giving to Grow contribution for 2025 was £63,575, an increase of £2,208 from 2024. These payments are set by the Church of Scotland, based on the Church's income, and is outside the control of the trustees.

A total of £15,208 was spent on fabric repairs, maintenance and replacement, including annual maintenance, and work done on the manse.

Other building costs included Gas and Electricity bills amounting to £10,532 (2024: £12,260), Insurance premiums of £11,203 (2024: £8,115). In 2025 we also had to pay full water rates of £3,712 as our income from 2023 was over the £300,000 threshold for water rates exemption

During the year we transferred £200 from the Little Fishes fund to the General fund as a donation towards heat and light. A further £1,000 was transferred from the Foodshare fund to the General fund as a donation towards the running costs of the hall.

Reserves Policy

It has been the trustees’ policy to hold sufficient reserves to produce revenue income to assist the Church in meeting its operational costs.

At the year-end the Church held unrestricted funds of £100,837 down £344,356 on last year. The General Fund balance at the year-end stands at £43,517, which would cover approximately 4 months of general fund expenditure; however, the level of other reserves is still fairly high, but the trustees are mindful of the need to maximise the Church's revenue income by using the dividend and interest income produced from the capital held in reserve as designated funds.

The Church also holds £308,579 of restricted funds, which have been provided for the purposes specified in Note 15 and include cash balances held in the various mission projects of the Church, such as Dunbar Foodshare, the Overseas Workers Fund and also the Personal Development Fund.

4

Dunbar Parish Church

Trustees’ Annual Report

For the year ended 31 December 2025 Structure, Governance & Management

The congregation is a registered charity, number SC000455 and is administered in accordance with the terms of the Model Deed of Constitution (or Deed of Constitution (Unitary Form)) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Members of the Kirk Session and the Congregational Board are 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 minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.

The Congregational Board is chaired by the minister and meets at least 4 times in a year. Certain responsibilities are delegated to the Property Committee as appropriate. The Kirk Session, which also meets at least 4 times a year, is responsible for spiritual affairs within the church.

Risk Management

The principal risks faced by the Church are those related to finance both in its ability to grow congregational giving and control costs, particularly those connected to the maintenance of the fabric of the Church and the Manse, and the ongoing maintenance of the Church and halls. The trustees believe that these risks are mitigated by periodic stewardship campaigns to increase giving.

Trustees' Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the income and expenditure, of the charity for that period.

In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act

5

Dunbar Parish Church

Statement of Financial Activities Year ended 31 December 2025

Note
Donations and legacies
2
3
Other trading activities
4
Investments
5
6
Raising funds
Charitable Activities
10
15
15
Total Funds Carried Forward
Transfers Between Funds
Unrealised (losses)/gains on
investments
Net Movement in Funds
Total Funds Brought Forward
Net (expenditure)/income for the
year
Income and endowments from:
Charitable activities
Total Income
Expenditure on:
Total Expenditure
Net expenditure before gains and
losses on investments		 Unrestricted Restricted Total
2025
£
419,552
1,250
22,120
23,116
466,038
80
771,795
771,875
(305,837)
19,631
(286,206)
-
(286,206)
695,622
409,416		 Unrestricted Restricted Total
2024
£
112,983
1,355
31,052
25,937
Funds Funds Funds Funds
2025
£		 2025
£		 2024
£		 2024
£
79,625
690
22,120
19,091
121,526		 339,927
560
-
4,025
344,512		 77,722
870
31,052
20,442
130,086		 35,261
485
-
5,495
41,241
171,327
80
139,482
139,562		 -
632,313
632,313		 -
152,066
152,066		 -
29,173
29,173		 -
181,239
181,239
(9,912)
19,253
(18,036)
8,899
(9,137)
(335,219)		 (287,801)
10,732
(277,069)
335,219		 (21,980)
5,983
(15,997)
6,009		 12,068
13,270
25,338
(6,009)
9,341
-
(344,356) 58,150 (9,988) 19,329 9,341
686,281
445,193
100,837		 250,429
308,579		 455,181
445,193		 231,100
250,429
695,622

The notes on pages 10 to 16 form part of these financial statements.

8

Balance Sheet
Asat 31 December 2025
2025 2024
Note €
f		 €
€
FixedAssets
Tangible Fixed assets 9 11,235 17,376
lnvestments 10 296,571 451,946
TotalFixedAssets 307,806 469,322
CurrentAssets
Debtors 11 14,565 14,505
Bank and cash 163,616 214,810
178,181 229,315
Liabilities
Creditors falling due within oneyear12 76,571 3,015
NetCurrent Assets 101,610 226,300
NetAssets 409,416 695,622
Thefundsof the church
Unrestricted Funds 15
Generalfunds 43,517 58,796
Designated funds 57,320 386,397
100,837 445,193
Restricted Funds 15 308,579 250,429
Total charity funds 409,416 695,622

Dunbar Parish Church

Notes forming part of the financial statements for the year ended 31 December 2025

1 Accounting Policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the financial statements, are set out below.

Basis of Preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended).

The Church is a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the Church's ability to continue as a going concern as reserves are currently available to fund General Fund deficits.

Fund accounting

Funds are classified as either restricted funds or unrestricted funds, defined as follows.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.

10

Dunbar Parish Church

Notes forming part of the financial statements for the year ended 31 December 2025

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank or other deposit holder.

Fixed Assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises. All tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives:

Fixtures, fittings and office equipment 3 years

Piano 20 years

Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.

Taxation

Dunbar Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The Church is not registered for VAT and resources expended therefore include irrecoverable input VAT.

11

Dunbar Parish Church Notes forming part of the financial statements for the year ended 31 December 2025

Unrestricted
Restricted
Funds
Funds
2025
2025
£
£
2
Offerings
63,119
-
Donations
Dunbar Foodshare
-
28,117
Personal Christian Development Fund
-
-
Overseas Workers Fund
-
-
Rwanda
-
100
Other
857
2,000
Hall Renovation
-
28,570
Tax Recovered
13,678
2,858
Grants for Hall Renovation
-
278,182
Contributions from Congregational
247
-
Legacies
-
100
2a
Endowment Income
1,724
-
79,625
339,927
2a
Weddings and Funerals
690
-
Little Fishes Fees
-
560
690
560
4
Use of Premises
7,135
-
Phone Mast Rental
13,285
-
Energy generation income
1,700
-
22,120
-
5
Deposit Interest
4,969
577
Dividends Received
14,122
3,448
19,091
4,025
Unrestricted
Restricted
Funds
Funds
2025
2025
£
£
6
Raising Funds
Offering Envelopes
80
-
80
-
Charitable Activities
Giving to Grow Allocation
63,575
-
Presbytery Dues
1,306
-
Minister's Expenses
3,753
-
Pulpit Supply
545
-
Local and International Mission
144
193
Salary Costs (note 7)
12,010
-
Fabric Repairs & Maintenance
9,245
-
Fabric Repairs -Replacement
5,963
-
Fabric Repairs - Major Improvements
-
-
Hall Redevelopment
-
604,342
Exhibition Costs
-
-
Council Tax
4,000
-
Other Buildings Costs
25,448
-
Subtotal
125,989
604,535
Donations and Legacies
Income from other trading activities
Analysis of Expenditure
Endowment income from funds held by the Church of Scotland General Trustees
Income from investments
3
Income from charitable activities		 Unrestricted
Funds
2025
£		 Restricted
Funds
2025
£		 Total
2025
£
63,119
28,117
-
-
100
2,857
28,570
16,536
278,182
247
100
1,724
419,552
690
560
1,250
7,135
13,285
1,700		 Unrestricted
Funds
2024
£		 Restricted
Funds
2024
£		 Total
2024
£
63,119
-
-
-
-
857
-
13,678
-
247
-		 -
28,117
-
-
100
2,000
28,570
2,858
278,182
-
100		 58,455
-
-
-
-
379
-
12,911
2,864
364
1,000		 380
32,463
-
-
-
-
-
318
2,000
-
100		 58,835
32,463
-
-
-
379
-
13,229
4,864
364
1,100
1,749
77,722
870
-
870
15,900
13,285
1,867		 -
35,261
-
485
485
-
-
-
-
2,238
3,257
5,495
Restricted
Funds
2024
£
-
-
-
-
-
-
1,046
-
-
-
-
-
-
-
-
1,046		 1,749
112,983
870
485
1,355
15,900
13,285
1,867
22,120 31,052 31,052
5,546
17,570
23,116
Total
2025
£
80		 5,685 7,923
18,014
14,757
20,442
Unrestricted
Funds
2024
£
-
25,937
Total
2024
£
-
80 - -
63,575
1,306
3,753
545
337
12,010
9,245
5,963
-
604,342
-
4,000
25,448
730,524		 61,547
1,851
2,492
731
567
12,504
17,088
8,766
10,062
-
-
4,008
20,412
140,028		 61,547
1,851
2,492
731
1,613
12,504
17,088
8,766
10,062
-
-
4,008
20,412
141,074

12

Dunbar Parish Church Notes forming part of the financial statements for the year ended 31 December 2025 Unrestricted

y
6
Subtotal brought forward
Church Office Expenses
Organ and Music
Children and Youth
Other Expenses
Professional Fees
Overseas Worker Fund
Dunbar Foodshare
Benevolent Fund expenditure
Rwanda Fund
Depreciation
Bank Charges
Independent Examination
Analysis of Expenditure (continued)
Unrestricted
Funds
2025
£
125,989
4,160
-
45
2,254
-
-
-
-
-
6,141
413
480
139,482		 Restricted
Funds
2025
£
604,535
-
-
105
-
-
-
26,262
1,000
411
-
-
-
632,313		 Unrestricted
Total
Funds
2025
2024
£
£
730,524
140,028
4,160
3,462
-
-
150
-
2,254
1,589
-
-
-
-
26,262
-
1,000
-
411
-
6,141
6,141
413
366
480
480
771,795
152,066		 Restricted
Funds
2024
£
1,046
-
-
-
-
-
-
28,112
-
-
-
15
-
29,173		 Total
2024
£
141,074
3,462
-
-
1,589
-
-
28,112
-
-
6,141
381
480
181,239

Notes:

Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.

7 Staff Costs and Numbers
Salaries and Wages
Employer pension contributions
Total
Cleaner
Treasurer
The average number of employees during the year was:		 2025
£
12,010
-
12,010
2025
Numbers
1
1
2		 2024
£
12,504
-
12,504
2024
Numbers
1
1
2

No employee had employee benefits in excess of £50,000 (2024 nil)

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employers' contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in 5th and subsequent years) £39,856.

8 Trustee Remuneration and Related Party Transactions

No Trustee received remuneration. One Trustee received reimbursement of expenses incurred totalling £3,752 (2024 £2,492). One related party received a payment of £30 during the year (2024: £30). During the year, Trustees made donations of £12,700 (2024: £12,044) to the work of the Church. They also made one-off donations to the Halls Redevelopment totalling £15,280

13

Dunbar Parish Church Notes forming part of the financial statements for the year ended 31 December 2025

9
Cost
At 1 January 2025
Additions in the year
Accumulated Depreciation
At 1 January 2025
Charge for Year
10
Additions
Disposals
Market Value at end of year
Investments at Cost
Tangible Fixed Assets
At 31 December 2025
Unrealised (losses)/gains on revaulation of Investments
Net Book Value
At 31 December 2025
Market Value at beginning of year
Investments
At 31 December 2025
At 31 December 2024		 Piano
£
12,500
-
12,500
6,156
625
6,781
5,719
6,344		 Office
Equipment
£
28,924
-
28,924
17,892
5,516
23,408
5,516
11,032
2025
£
451,946
0
(175,006)
19,631
296,571
212,745		 Total
£
41,424
-
41,424
24,048
6,141
30,189
11,235
17,376
2024
£
432,693
0
0
19,253
451,946
343,674

All investments are held in Church of Scotland Investment Trust funds. The Trustees' report discusses further the performance of investments.

11
Phone Mast Income
Gift Aid Tax Refund Due
12
Hall Redevelopment
Hall Redevelopment Retention Fee
Agency Collections
13
Fixed Assets
Investments
Net Current Assets
Net Assets at 31 Dec 2025
14 Volunteers
Analysis of Net Assets Among Funds
Creditors
Debtors		 General
£
11,235		 Designated
£
-
93,903
8,416
102,319		 2025
£
13,285
1,280
14,565
2025
£
60,625
14,789
1,157
76,571
Restricted
£
-
202,667
60,912
263,579		 2024
£
13,285
1,220
14,505
2024
£
-
-
3,015
3,015
Total
£
11,235
- 296,570
32,283 101,611
43,518 409,416

In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

14

Dunbar Parish Church

Notes forming part of the financial statements

for the year ended 31 December 2025

15 Funds

Restricted Funds
The Isa Grahame Bequest
The Rwanda Fund
Overseas Worker Fund
Dunbar Foodshare Fund
Personal Development Fund
Little Fishes
Benevolent Fund
E Main
Fabric
Hall Redevelopment
Unrestricted Funds
Reserve Fund
Unrestricted Legacies
Total Funds
General Fund
Designated funds		 At 1 January
2025
£
151,257
311
1,085
56,088
36,992
610
3,311
300
475
-
250,429
64,279
322,118
386,397
58,796
445,193
695,622		 Income
£
2,757
100
-
28,917
-
560
2,691
100
-
309,387
344,512		 Expenditure
£
-
411
-
26,262
-
193
1,000
105
-
604,342
632,313		 Transfers
Between
Funds
£
(32,759)
-
-
-
-
(200)
-
-
-
368,178
335,219		 Gain/(Loss)
on
Revaluation
£
10,522
-
-
-
-
210
-
-
-
10,732		 At 31 Dec
2025
£
131,777
-
1,085
58,743
36,992
777
5,212
295
475
73,223
308,579
-
-
-		 -
-
-		 (45,000)
(292,976)
(337,976)
2,757
(335,219)		 3,986
4,913
8,899
-
8,899		 23,265
34,055
57,320
43,517
121,526 139,562
121,526 139,562 100,837
466,038 771,875 - 19,631 409,416

Purposes of Restricted Funds

The Isa Grahame Bequest : The bequest can be used for any purpose that benefits the local mission of Dunbar Parish Church. The balance of unexpended income from the fund is transferred to the General Fund.

The Rwanda Fund : The funds are for the purpose of supporting our partner Church in Rwanda.

Personal Development Fund: The donations can be used to help further individual Christian development.

Benevolent Fund : The purpose of the fund is to provide grants and assistance to members, adherents and residents of the parish who are in need.

Overseas Worker Fund : Funds are for the purpose of supporting our partners working overseas.

Dunbar Foodshare (Previously known as The Basics Bank Fund): The funds are for the purpose of supporting our foodbank for local people in need.

LITTLE FISHES : Funds to support the Little Fishes Parent & Toddler Group

E MAIN FUND : The funds are to be spent on the Church Sunday School

HALL REDEVELOPMENT Fund supports the redevelopment of the Church Hall

Purposes of Designated Funds

The Unrestricted Legacies Fund: This holds all unrestricted legacies which can be used for any purpose of the Church. Reserve Funds : Reserves which can be used to top up the General fund if neeeded

15

Dunbar Parish Church

Notes forming part of the financial statements for the year ended 31 December 2025

16 Collections for Third Parties

Collections for Third Parties
Rwanda Projects
Scottish Bible Society		 2025
2024
£
£
1,217
-
-
3,015
1,217
3,015

16

Dunbar Parish Church

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION

BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

see * below
Credit Balances held at 31 December at cost
Credit Balance at 31 December
REVENUE
CAPITAL
Market Value of Balances at 31
December		 2025
£
13,024
19,990
25,395		 2024
£
13,024
19,068
24,433

Funds held centrally by the Church of Scotland General Trustees on behalf of the Congregation. The funds are not included in the Balance Sheet of Dunbar Parish Church, except to the extent noted below, but can be released on application to the General Trustees.

This balance includes mast rental of £13,284 (2024: £13,284) collected for the Church and remitted after 31 December 2025. This remittance is included in the * balance sheet as a debtor.

17