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 0￿1£¢:. 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 f￿d 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 ¢bu￿h 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 over￿1 [￿￿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 a￿OuntS.
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 G￿traI Funds
IftveslM￿l ]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
G0Vem￿Ll 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
F￿aOW￿enl 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
I4￿k & Tkpo%it
brou8ht fo￿￿￿
26,152
14,032
40,184
38.136
Movernenl y.
Ex￿S of Rcc¢ipt5 over
Pkymeni$ ft)r Uje yethr
7.354
8.619
15,973
2,047
B￿k & 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[E￿i$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
U￿reStr￿ed Funds
General Fund
26.152
80,223
171,C)95)
826
33,506
Restricted Funds
A Grant Tn￿vBeneVoIenI
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 In￿tee 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¢
E￿dow￿wtt
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