## **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
- donations from the congregation totalling £28,570
- grants of £278,182 from Scottish Power Transmission
- use of existing funds - £292,976 from designated Legacy funds, £45,000 from Reserved funds and £30,000 from the Isa Grahame fund.
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:
- select suitable accounting policies and then apply them consistently;
- observe the method and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
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