The Church of Scotland DUMFRIES TROQUEER PARISH CHURCH Statement of accounts st For the year ended 31 December 2024 Congregation No: 080453 Seottish Charity No: SC 000973
Dumfries Tro Trustees. Re ueer Parish Church of Scotland st ort Year ended 31 December 2024 Referenee and Administrative Information Charity Name: Dumfries Troqueer Parish Church of Scotland Charity Registration Number: SC000973 Congregation Reference Number: 080453 Contact Address: 23 Montague St., Dumfries, DGI IHE Trustees The trustees who served at any time during the year and up to the date of signing the accounts are as follows:_ Af tive and F.meritiis Elders Con re ational Board Members 2024 VIeW appointment trnstees retired from the Board in A il 2024
Dumfries Tro Trustees, Re ueey Parish Church of Scotland ort Collt'd st Year ended 31 December 2024 dl Offiie-l)edi-ei's Pi'incipal 01£¢:. Thc Manse. Troqueer Church, Troquccr Road, Dumfrics, DG2 7DF Registered Contact Address:_ 23 Montague Street, Dumfries, DGI IHE l)Idc i TraThinei' ciidcnt r, Bankers Bank of Scotland TIEasureis Account.'- 91 High SttEet, Dumfries, DGI 2BN Structur4 Governance and Management Governing Document Th¢ congregation is administered in accordance with the terms of the Model Deed of Constitution and is subject to the Acts and Regulations of the General Asscmbly of the Church of Scotland. RecruRtment and Appointment of Trustees M¢mb¢r8 of the Kirk Session and th¢ CongregatiotMI Board are charity trustees. The Kirk Session members arc the elders of the church and are chosen from those members of ihe 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 indu¢i¢d by Presbytery. Th¢ Congregational Board is appoknted from within the congregalion whose members are invited to nominate individuals. 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 seThe for a period of three years after which they must seek re-election at the next Staicd Annual M¢¢ling. Organisalional Structure The Congregational Board is chaired by the minister and meets six times a year. Certain Yesponsibilities are delegated to the &tinance Committee and the Rlabric Committee as appropriate. 'I'he Kirk Session which meets eight times a year is responsible for spiritual affairs within the church.
Dujnfries Tro Trustees Re ueer Parish Church of Scotland ort Cont'd Year ended 31, December 2024 Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbytei'lan 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 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a tettitorial ministy. It co-operates with other Churches in various e¢um¢nical bodies in Scotland and beyond. Members from this congregation are involved in many local and national Christian oi'ganisations and initiatives. These include the Dumfries Christian NetWOTk (DCN). who organis¢ Floly Week services. Scripture Union. Christian Aid. Tearfund. Dumfries Fairtrade and Scottish Bibl¢ Society to nam¢ but a f¢w. Achievements and Performance Th¢ year-end roll for Troqueer stood at I l O. Our minister retired in June 2023 and, after a long delay where all vacancy proceedings in the area covered by the forn]er Presbyt¢ry of Dumfries and Kirkcudbright were put on hold ('sisted'). b¢caus¢ of requests for a review of the Presbytery Misgion Pla the process is now back on track. The Union between Troqueer and the rural charge of Caerlaverock took place on 1st January 2025, and was marked with a Joint Service of Union and Holy Communion, attended by the Clerk of the South West Presbytery, Mi's. Christine Murray. The united Charge of Troqueer and Caerlaverock Church of Scotland has also taken over the now-dissolved parish of St Mary's/Greyfriars Church. Although our numbers are down slightly, post-covid-lockdown, Ihc congregation i'emains in good heart, with Sunday mon)ing worship led by a team of nine volunteers who were authorised by the Kirk Session befor¢ our last minister's departure. who take it in tums to lead. The $8me team assists with services on th¢ first Sunday of each month in Caerlaveiock Church. We hav¢ also appre¢iat¢d the help of our Interim Moderator, the Revd. Pam Bellis, who has taken occasional con]munion service5. ¥haired Session meetings, and generally been a listening ear and source of advice. She continues. as Interim Mod¢rator of the united chai'ge. During lockdown, like many churches, we started making services available online- and we continue to do so. for the benefIt of those unable to attend either because of tllness or infinnity, or because of involvement in the ¢hildren's activities ('Powerhouse' & Youth Fellowship (YF)) taking place elsewhere during the service. We are involved in the 'Growing Young, Initiative, one of two churches in the Pr¢sbytery to do so, and our Growing Young team Continues to help us as a congregation to be innovative, accessible, and welcoming; as well as hopefully. mor¢ relevant to the 18-29 target age group. As part of this process, we overhauled our Hous¢ Groups.. currently, three are meeting. we restarted our evening services to have a different style each week: 'Pray Together Worship Together,, 'Grow Together, (CUTrently, this service includes a'Faith Story, interview. in which one of our congregation shares hislher testimony), and 'Eat Together," these all allow a range of participants to be involved, including some of our younger folk. Another facet of our 'ov¢rhaul' has been our outreach. We provide a 'Drop-in centre, in our Church hall on Tuesdays & Thursdays, where local folk can come and fd a friendly safe space to enjoy refreshments free of chaTge. Our Guild offer a similar facility on Wednesday afternoons, twice a month, with coffee and chat. We collect food, either to supply direct to local folk in need, or to channel inlo the local food banks. As a congregation, we help with marshalling th¢ Park Run once a month on a Sunday morning, and provide monthly Sunday afternoon services at the Goldi¢lea Car¢ Home. We have managed to maintain a wanll relationship with Troqueer Primary School, with some of our members assisting with assemblies, and the school using our church for their services at Christmas. Faster and Harv¢st. We have also worked closely with the IoLal Regional Worker for Scripture UJ)ion SLOtland both in "froqueer School and more generally. We hope to rebuild contact with the primary school at Cargenbridge. We hav¢ an active Troqueer Boys, Brigade and Girls, Association and a SEnall Friday Youth F¢llowship' we are actively involved with inter-church activities through Christian Aid and Dumfries Christian Network; and. rther afield, we continue to support the work of Divine Destiny Church in Kigali, Rwanda, which includes an active program of student sponsorship. Two of our members work with Wycliffe Bible Translators. spending some of their time each year in Indonesia. We're thankful to God for giving us so many folk who are actively engaged in what we do, both within our congregation and out in the cornmunity.
Dumfries Tro Trustees, Re ueer Parish CIAurch of Scotland ort Cont'd Year ended 31 December 2024 Through our ongoing link with Divine Destiny Church (DDC) in Rwanda we continue an aclive program of studenl Sponsorship All of tbe rural church plants - now numbering 12 -have been open for Worship throughout the year. In the sccond half of the year the Kigali congregyation thankfully found affordable accommodation which allowed Sunday morning worship and gave the opportunity for two midweek evening meetings -so their increasing umber of specialist groups can now meet togeth¢r r¢gularly. In addition, the use of the convenient venue has permitted some pr¥vious members to return to regular worship- for some their first real opportunity 8tn¢e Covid. We give grateful thanks for this and pray more recent gov¢rnment regulation challenges will not upset the use of this meeting place for them. DDC have almost complete refurbis]]ment of a building - on their own land - to be used as a guesthouse. The plans for a new multipurpose building on that site are also progressing now that the ownership and boundary issues have been settled. In a moving zoom meeting with Joel's team just before John retired, we deterniined- with Jolm's encouragement - to do our best to maintain and hopethlly extend our partnership with Divine Destiny Ministrkes. Growing Young Initiative The Growing Young programme has been part of our ¢buh since 2020. It encourages churches to engage with 18-30s in a way that gives vitality, life and ¢nergy to the whol¢ congregation. In turn, this helps us to become mor¢ innovative, accessible, welcoming, and relevant for that age group. Culture Lhange is al the heart of this programme, and witb the congregalion's support we've implemented and sustained fruitful change5. We have a small team, including members in the 18-30 age gi'oup, wbo meet lor pl'ayer and discussion r¢gularly. focusing on building a Jesus-centred community through the core commitments of the programme - kcychain leadership, empathising with today's young people, fueling a warm community. taking Jesus, message seriously. prioritising young people (and families) everywhere, and being the best neighbours. These dovetail well with the 5 marks of mission. Warm Hub - In Association with Bethany Christian Trust Thts operates twice a wcck as a lunchtime drop in at our Church Hall, providing hot food at no cost, together with regular input fn)m local health, social care and housing agencies. It is fllwicially supported by the congregation and Bethany Christian TTust, with provisions kindly provided by a local Bakeiy among others.
Dumfries Tro Trustees, Re ueer Parish Church of Scotland ort Cont'd st Year ended 31 December 2024 Finaneial Review The principal source of general (ullrestrict) income is regular giving, which fell again thi5 year - by 30/0 (the same as in 2023). The unrestricted gtft aid recovered in year fell by 40/0, when in 2023 it fell by 90/. We again recovered tax through the small donations sche]ne and some of tbat was In relation to collections t'or other charitable bodies. The total unrestricled expenditure fell this year by approx. 2%, (in 2023 it had fallen by 80/0). The reduction in expenditure can, in the main. be attributed to us having a Vacancy for Minister. We received a reduclion in our 'Giving to Gl'ow, contribution, no charge for council tax and the utility costs for the Manse were low¢r due to it being uno¢Lupi¢d. Gift Aid recovery on contributions by 50 individuals (mostly members and adher¢nts) using standing orders and FWO giving still forn]s a major proportion of ow income. Twelve of the standing order.s ap'e.for re,sh'icled purpo&es. The small donations scheme (GASDS) p¢rmits some additional income from non lax payer contributions We will again achieve ow. small gift aid donations limit (£8,0110 this year) at the end of the period. As last year around 200/0 of that GASDS total has been disbursed to the appropriate retiring offering charities and for DDC premises rental support. Regular funds, sent to our Rwandan sister church Continue to be collected as earmarked contributions to Troqueer Chui'ch and include the sums required for sponsorship. In the course of the past year 6 students - most of whom have had sponsorship support from their primary school years - graduated successfully from tertiary education courses and a further 3 completed secondary schooling. Accordingly, the number ofyoung people still progressing through primary and secondary schools has fallen to a total of 18 students. Twelve ex-membersladherenls Continue to sponsor child education. The full cost of tertiary education is such that not all sponsors are able to fully cov. this and we depcnd on making up any shortfall fi'om ot]iei' giving for the Rwandan church- and, of course, recovered tsx on these donations. Apart from r¢gular giving for g¢ncral and educational purpose8 a number of donors continue to contribute to the pcrsonal and family expenses of Paslor Joel Sengoga. Risk Management The Health and Safety Policy covers the charity's overall strategy and incory)orates important practical details. SafegJuarding issues are key elements and are regularly reviewed by the safeguarding officer for the Kirk Session. In a volatile economy there is, of course, an ongoing ihreat to our over1 [claI performance. The congi'egation should still follow the three year rolling Stewardship Policy of the Church of Scotland. The concept that the level of giving in a fellowship can be seen as a barometer of its spirituality is, of coui'se. Irue but ultimately any church's position is deterniitled by the relative material as well as Spiritual wealth of its members and adherents. Reserves Policy It was the Trustees, previous policy to aim to hold unrestricted reserves of approximately six months expenditure, which would have equated, by this year's figures, to around £37,500. The Congregational Board agreed, in 2013, to a reserves policy of ihree to six months expenditure. the lower limit therefore becomes £18.750. At the year end the Church held unrestricted funds of £70,600 (680/0 of this is inve8ted). As the appendix shows there is also a sun] of £9,970 held in the Consolidated Fabric fund of the ChuTch of Scotland General Trustees which could be readily acGcss¢d if requir¢d. The Church also held £33.333 of r¢stricted funds, which have been provided for the puryios¢s specified in Note 2. The Rwandan Church Fund held a small balance at the year end for the usual regular giving commitments which will have been disbursed by the time the 2023 Accounts have been approved by the 'fTUStees.
Dumfries Tro Trustees, Re ueer Parish Church of Scotland ort Cont'd Year ended 31. December 2024 Statement of Trustees, other Responsibilities The members of the Kirk Session I Congi'cgalional Board must prepare financial statements which give suffLcient detail to enable an apprecialion of the transactions of the Church during the financial year. The members of the Kirk Session I Congregation Board are responsible tor keeping proper accounling records whiLl4 on request, must rcflcLt the financial position of th¢ Chw¢h at that time. This must be done to ensure that th¢ financial stat¢m¢nts comply with the Charities and Truslee Investment (Scotland) Act 2005, the Charities Account (Scotland) Regulations 2006 and the Regulations Anent Longregational binance approved by the General Assembly of the Church of Scotland in 2007. 'fhe Iruste&8 are responsible for the maintenance and integrity of ihe charity's infom]ation on the congregation's websit¢. They are also responsible foT Safegu(ding ttLe abseib. of the Chur6h and must take reasonable steps for the prevention andlor detection of fraud and other irregulaTities. mved bv the Trustees an si ned on their behalf,
Inde endent Examiner's Re ort to the Trustees of Tro For the Year ended 31, December 2024 ueer Parish Church I Teport on the accounts of the charity for the ycar ended 31st December 2024 which arc Set out on pages 9 to 14. Re8pectiv¢ respollsibilitie8 of trustees and examiner The charily's trusl¢es are responsible for the prcparation of the accounts in accordancc with thc t¢mis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities ALcounls (Scotland) R¢gulations 2006 (as amended). The chai'ity trustees considerthat the audit requiremenl of Regulation l O(l) (a) to (c) of the Accounts R¢gulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) {c) of the Act and to state whether particular matters hav¢ come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as an]ended). An examination includes a review of th¢ accounting records kept by the charity and a comparison of the countS presenied with those records. It also includes consideration of any unusual it¢ms or disclosures in the accounts and seeks explanations from the trw8tees concerning any such matlers. The procedures undertaken do not provide all th¢ evidence tIMt would be required in an audil, and consequently I do not express an audit opinion on the view given by the aOuntS. Independent examin¢r's statement In the course of my examination. no matter has come to my attention. which gives me reasonable cause to believe that in any material respect the requirements: to k¢¢p accounting r¢cords in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended). and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to which, in my opinion, attention should be drawn ill ord¢r to ¢nable a proper understanding of the accounts to be irached. Date: 271h March 2025
Diimfries Tro ueer Parish Church ei ments Aceount 1°, December 2024 RtslTiitcd Ddowment Nole Fund5 Funds 'rotsl 2024 2024 Z024 2024 2023 Donaiions 73.146 42,244 115.390 112,459 LeBaci& Aaiviijl for GtraI Funds IftveslMl ]ncome 687 73,833 405 1,163 .163 2.255 117,645 2.005 114,464 42.649 Rent41 (>f Pr•nis45 6,390 6,390 5,140 OthEr Rxripls 1,110 1,110 987 Tot&1 Rt¢el ts 43.759 1,163 125,145 120,591 ments C118rild)le activiti 73.595 100 35.477 109.072 100 118,444 100 G0VemLl Costs 73,695 35.477 109 172 118,544 Ex$ of Receitxs OV Paymen15 hEfDR'IM15fcrs 6.528 8283 1.163 15.973 2,047 FaOWenl Ttwfets 826 337 Kx¢ts¥ of Reitipts ovtr Payments for the Year 7J54 8.619 15.973
Dumfries Tro ueer Parish Church 31" Deeem er 2024 UNmtfithJ RtJtrkkd Eido¥vEJenl Nots d$ FundB i'otsl I'otgl 2024 2024 21124 2D24 2023 & Deposit B•lanL*y I4k & Tkpo%it brou8ht fo 26,152 14,032 40,184 38.136 Movernenl y. ExS of Rcc¢ipt5 over Pkymeni$ ft)r Uje yethr 7.354 8.619 15,973 2,047 Bk & Ikwii forward 33,506 22.651 56,158 40.184 Repr¢5entd by CurrentAlc- £55,769.09. Guild A/¢ £388.76= £56,157.8S Totsl Totgl Inv tMAr Carter Bell Benevolent Endowrnents 2D24 2023 cost{£44,407) 48,399 10,750 47,436 106,585 97.397 tFi¢t Total Totsl Assets 2024 2024 2024 2023 P[Ei$v Rui du¢ (iift Aid Re£riv>]¢ 600 3.157 640 600 4,757 810 5,424 1.600 Swthy Debtor5 3.757 1,600 blll Sundry Li8bililies 65 The A[l{S e wr(bved by Ihe Kirf( Sc8%ion Finw(?al 110ord on 2fi1h 2025
or on lthaif of IhcKidt Se#ion FiJJ&xinl Bosrd sioB Clak 10
Dumfries Tro ueer Parish Church Trlotes formin he Financial Sta for the Year ended cember 2024 Basis of A£countiDg These aceounts have been prep8rd on the receipts and payments basis in accord8J]ce with the Charities & Ti'ustee It]vestsn¢nt (Scoil8nd} Act 2005 and the Charities Accounts (Scolland) Regulations 2006 (as amended). Movement in At 18t January At 31st December 2024 2024 Receipts Poym¢ts Tr&ttsfers UreStred Funds General Fund 26.152 80,223 171,C)95) 826 33,506 Restricted Funds A Grant TnvBeneVoIenI B Youth C Rwand8n Chureh D Church Guild E Core Fabrio F Core Halvcentre G Dedicated for 2023 2.470 1.565 2.876 986 1,879 3,564 692 14.032 68 1.060 29,690 325 11.160 2.438 1,680 4,461 390 9,330 3.564 788 22.651 228 (28.105) 1921) (I,gi8) 1,456 43,759 135,47 1) 337 EndowtneAI Funds 1,163 Total Funds 40.184 125,145 56,158 d Gener81 F Major hall and centre ¢xpen5&8 met from this source. Cash EM)ok entries monttor spending OTt th48e facilities.
Dumfries Tro ueer Parish Church Notes formin For tbe Year ended 31 December 2024 art of the financial statements st oses of R icted Funds A At discretion of Minister for benevolcnt purposes. B Money specifically for youth groups, usage. C Donations for Rwandan Church general and educational purposes. D Summary Church Guild Alc- incorporated as required. E & F Ensures monies donated specifically for ¢xp¢nditure on the ¢ore fabri¢ of the hall, centre and ¢huich buildings are appropriately disbursed. The majority of hall, centre and church intenance expenses are covered by unrestricted funds. G This year third party ¢oll¢¢tions were made for the Scottish Bible Society, Christian Aid, RAP Benevolent Fund, Earl Haig, Cancer Research UK and SANDS. The funds for Cancer Research and SANDS were disburscd in th¢ new year in 2025. oses of Endowment Funds Income attributed to appTopriate fijnd on receipt. unless shown otherwise. Hall Fund- Established pre-1970- income for ball upkeep, used to offset heating & lighting costs, Fabi'ic Fund- Originally War Stock supplemented by legacy 1988- income for major fabric needs. Powerhouse/Sunday School- Income for Powerhouselsunday School. Car Fund- Pre-1980 funds supplemented by legacy- income towards Mtnister's travelling expenses. 3. Trustee Remuncration and Related Party Transactions During 2024 the were no expenses paid or any reimbursements to a Minister, as the position continued to be Vacant. The Manse has been classed as Vacant all year therefore the Council Tax was zero. Stig Nordkil, a Trustee, received £1.632 in his role as Hall Keeper. PulpKt Supply was supplied by the CoThgregation, of which some We Trusiees, all year. The approprAate Pulpit Supply fee was paid. No Trustee or a person related to a Intee had any personal interest in any contract or transaction entered into by the ch'Ity during the year. 12
Dumfries Tro ueer Parish Church rmin art of the FillaDcial Statemellt I" December 2024 Utynstr1rt¢ Edowwtt Vulldg TolHI TolBI 20Z4 2024 2024 2024 201J Anatyslg ofDonatlon$ WFO Scheme (nun Gift Aid) Gift Aid Donations 'rax R¢cOVer on Gift Aid DonaliotL$ Ordinwy Otferlljgs (Opel) Pidts) other Offerings. Donations etc 1,260 53,004 14.549 2,877 1,456 73,146 1,260 81,397 22.028 2,877 7,828 115 390 1,020 79,813 21,192 2.316 8,11fj 112,460 28,393 7,479 6,372 42,244 UnTutsldul FuDdJ TotAI Totsi 2024 2024 2024 21J24 202J An8tysLs of Payments Chtsi'llubleAclivlI Giving tu Grow Contyibutio Pr¢8hytery Du Mijuster's L.xpenses Pulpit Supply 8d8ry Costs Fobi'ic Repa.3 & Mainlenance Major Minor OiheTl3iilldiN8 Cosls Ileaiin& Lighling & Water Insur9nc¢ Council T&x Church Offi¢¢ E4th5¢5 Organ & Music oiherEYpeiA¥es Rwandan Church Othff Special Cvlledi(ms Youth Groups Outrcaeh and Due Chur¢h Guild CTround8 IndependLY)l E%Kfiin¢r'3 F Miscellaneous 39,181 1,286 143 5,200 2.061 39.181 .286 143 5.200 2,061 42,191 1,237 2,118 2,31K> 1,668 1150 1.668 2.150 1,166 3,709 14,285 5,725 14,285 5.725 5,928 5,539 1,674 1.911 360 2J96 l J88 2,396 1.388 28.105 1,360 1,173 28,105 1,360 ,173 840 921 480 100 710 35,740 2,510 575 I,253 3,893 IOD 2,965 921 480 610 loo TOTAL 109 172 118544 13
Dumfries Tro ueer Parish Church Notes formin ear ended 31. D cial Statement Minister's Stipend All Church of Scoiland wngregations contribute lo the National Stipend Fund which bears the costs of all ministers. stiperKls and employer's contributions for national insur8n¢e, pension and housing and loan fund. Ministers, stipends are paid in a¢¢ord8nce with the national stipend scal¢ which is related lo ye4rs of service. For the year under review the minimum stipetld was £31,642 and the maximum stipend (in the fillh and subsequent years) £38,884. Collectiolls for Third Parties 2024 2023 Scottish Bible Society Disalers Emergency Committcc (14arvest Collection) RAF Benevole¥]t Poppy Appeal Earl Haig Christmas Collections - Cancer Re5carch UKISANDS 315 360 ,000 100 100 1,160 2,720 loo 100 800 1,315 APPENDIX FUNDS HELD ON BEHALV OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held at 3 1st December at cost 648 648 Market Value of Ba]8nces at 31st December 950 685 REVENUE ACCOUNT Credit Balance at 3 1st December 14