The Church of Scotland Dumbarton Parish Church Trustees, Report and Financial Statements Year ended 31 December 2024 Congregatlon No." 140801 Scottish Charity No: SC002937
Dumbarton Parish Church Trustees, Report and Flnanclal Statements Year Ended 31 December 2024 Contgnts: Pag• Reference and Administrative Infomialion Trustees. Annual Report R8POrt ol the lrnlependent Examiner Rep1S and Payments Accwnl Statement of Balances Notes to the Accounts 10-11 Appendlx 1 12
Dumbarton Parlsh Church Trustees, Report and Financial Statements Year Ended 31 December 2024 The Trustees present the anrnal reFYNt and accounts for Dumbarton Rivefside Parish Church {10 30 November 2024yDumbarton Parish Church {fvom 1 December 20241 for the y8ar ended 31 December 2024. Reference and Admlnlstrativo Inforniation Gharity Nama.. Dumbarton Riverside Parish ClvJrchlDumbarton Parish Church Charity Registration Number. SC002937 Cor@Tegalion Reference No.. 140801 Cont8cI Address". Ctrwjrch Office. High Str8el. DLrt)¥ton, G82 1NB Trustees Kirk Session Prln¢lpal Offl¢•4)•arnrs Minister va11t Interirn ModeTator InterSm Moderator Session Clerk Session Clerk Session Clerk Session Clerk Church Treasurer Finance Convener Nole.- The Joint Session Clerks have been in that role in their respective churches pr¢oi lo Ike unlon and now Continue Iheir rolos in Lkjmbarton Parish Church. Inde endent Examin•r Banker Bank ol S¢otland 941102 High Street Dumbarton G82 1PQ Chalmers Accountants 85 Glasgow Road Dumbarton G82 1RE
Dumbarton Parish Church Trustees, Annual Report Structure, and Management For Year Ended 31 December 2024 Governing Document Th& Church is adminislored in accordance Trmlh the tem of the Deed of Constitulion. Recruitment and Appointmenl of Trustees Members of the Kirk Session are the charity trustees. The Kitk Sesslon members are It èlders of the thurch and are chosen from Ihose members of the church who are considered to have the appropriate gifts aTrJ skills. The Minister. who is a member of the Kirk Session. is normally elected by ttr Congregation and inducted by Presbytery. On the ministerfs retirement an Interim Moderator is appointed by Presbytery until a ne•V minister is txlleil. Organisational Structure Meeliry5 of the Kirk Session. moderaled by our Interim AAoderalors, werè hald six timès during 2024. Th8 final nEeting of the Kirk Session of Dumbarton Rivershle Parish Chjreh vrds helLI on 19th November 2024 when Ihe Satxament of Communion was aLso celetY3ted. We now operate under a Unitary Constitution - 'The Kirks with the -Unf(ary Constitution-, known as quoao omnia {for all purposes} parishes, allow the single bo¢Yy of Ihe Kirk Session and its consliluenl committees to oversee both avil aThJ ecclesiastieal issues. These include everything from prfw&rty lo pastoral care aThY from finarKe to wsion for the fijture.. (Church of Scotland website} Objectlves and Actlvllles The Church of S¢olland is Trinian in trin8. R8fom18d in tradition and Presbyterian in pelty. tt exi8ls to glorify God and lo wort< for the advancement of Christ's Kingdc>m throughout the wortd. As a national Church. il acknDwledges a distinctNe call and duty lo bring th8 ordinances of religion to the people In every parish of Scotland through a terrtlorial ministry. It W4werates with othpr Churches in various ecumenical bodie5 in Scolland and tyond. During the yaar we lebrated bmlh rnembers of Sl Andrew's and We51 Kirk, 1he Sacrament of Holy Communion 3 timgs. Therg was 1 baplism and 10 fUTres. Wg offer SC1 ChapL4incy to one secondary and four primary sth¢xJls. Until 1 December 2024 {wIn the frsl Servi of our united congregatKJnS as DutnbJ1on Parish Church was hdd}, Riverslde continued in a triple linkage with the other Church of Scotland congregations in Dumbarton, the Wesl rk and St Andiew's. with our Interim Moderators. Rev lan Millar lunlil June 2024) and Rev EleOr Mcmahon (from Juty 20241. responsible for the Ihree congregations. Rev Mark Boshoff was appointed by Clyde Presbytery as the Assistant Minister for the tre linkage in Oecember 2022 for an initial period of 6 months bul this was extended by Clyde Presbytery and he eontmued as our Assistant Minister. During 2024 we continued lo worship in Riverside and West Kirk on alternate rnonths (except that in 2024 services in October & November were held in Wesl Kirk). The service was streamed tc> Sl Andrew's untl their KI Session made the difficult decisi( that their buikying shovld close. Their final service was on 30 June 2024 and since then members worshipped with us wlher in Riverside or Wesl Kirk. From 1st December 2024 all services will ba held in thè Riverside building of Dumbarton Parish Church. 2024 was. in many respects. a drfrUrt year for our congregations as, in common vmh many congwatrons across ScoU8nd, we worked tovtards agreeing a unn which would mean the closure of Iwo of our church buildings. We reIved notification in February 2024 Ihal our Basis of Union dwumenl had been approved by yde Presbytery and the Church of Scotland enabling us lo proceed with congre9alional rneelings and voles on the Basis of Union. These v4ere hekj in w three ngregatiOnS on 28 April 2024 - 8 moderator and tellers were 8ppoinled by Presbytery. Unfortunately. there was N)t 8 majority in lavour in e&h of thg congregalions which resulted in a delay lo the process lo enable facililatOTS fr¢)m Clyde Presbytery lo meet with the Kirk Session ol Wesl Kirk. A furlher congregatitsnal meetiro vote was held at West Kirk on 2 June and this resulted in a vote in favour of the un.
Dumbarton Parish Church Trustees, Annual Report Structure, and Management For Year Ended 31 December 2024 (cont) Objectives and Activities (cont) Wé had a change of Interim MaratorS during thè sumff£r cl 2024 (lan Millar left at the end of Juna and Eleanor Mcmahon stsrted al the beginning of July) and both worked tirelessly lo enablg the union of our cngregationS to progress. At our Kirk Session meeting in September a full discussion was had on 8 draft lirneline towards union with the date of 1st Detsrnber 2024 - the first Sunday of Advent - being agreed for the first service of Dumbarton Parish Church. A joint Kirk Session meeting was held in September where we discussed what values Dumbarton Parish Church should have, what we would like lo bring from oui piesenl congregation and what shouhl be left behind. what would we like lo be known for by the community. We continued lo offer online services f¢x those members wtho are no longer able to ¢omg to ctrvJrch in p9rson and this also provided an opportunity to reach people outwilh cxjr own congregations. We wer8 8lso pleased to host meetings of Clyde Presbytery during Ihe year. Our final seNieè as Dumbarton Riverside Parish chrh was held on 24th Novèmber 2024. We wère elighted lo welcomg back to Riverside Ih who had been our minister from 1985- ead our worship assisted by our Interim Moderator. 11 was also lovely that 11 was a servi¢e lo look b¥k at the 52 ears ol Riverside as a wors Ipping communily in thè hÈart o Dumbarton bul also a lime to look forwar¢. used one of our communion goblets as a way of illustrating that the church is always changing. It had been gifted to Dumbarton Parish Church in the 1600s bul 90 years laler il had Lxen reformed to meet and accord with the new communion goblets to the lime. He emphasised that we will be building on the herita of all the prevws ¢x)ngregal+Dns that make up the Dumbarton Parish Church and OUT ¢J1S1onS wll de&de wh#t we become. most 200 young 0p18 attended our youlh organi$atiorbS on a we0Y basis Anchor Boys. Junior and Company Sects'ons of the BB, Beavers, Cubs, Scouts, RaintrM)ws. Brownies and Gutilès {and this now includes the Ranbows and BTownie5 who previously rnet in Wesl Ffjtkl. Th8 Rivetside and Wesl Kirk Sunday Schwls continued lo meet joinly during the times of Sunday 5ervice5 and F)ined us in church for th8 first part of the service where they enjoyed the messages Ihat 'Douglas' brought to them on screen a5 well as Mark's talks. Again. as always. we are gratefvl to the leaders and helpers who lead these organisalions and support and gude our young people in their various aclNities. During 2024 a f&v leaders decided to 'reli. after many years of service and we were fortunate that others have taken Iheir place enabling these groups lo continue. Adult organisations and groups such as Ihe Guild celebrated their 501h Anniversary wlh a special Afternoon Tea). Ladies Badminton. Cornmunity OulreaGh Group and GOONJ Companions also mel during the year and offered that soaal aspect of church lrfe that 1$ so important to member5 of those drfFer8nl groups. Achievements and Performance DLri 2024 our Klinislry Team comprised of our Inteiim V.oJeralors as well as our Assistant Minister. It was deGided Ihal a replacement lor our Development worker should wail until a new minister had been inducted lo Dumbarton P8rish Chureh. WÈ continued wtth online seeS for those unable to attend in person and technology also enabled us lo h8ve hyblld meetings of the Kirk Session 8gain enabling more peOe lo participate. We were grateful for monetary donat)n$ from members which allowed us to replace some of the AV equipment. This technology has become such an integral part of all d the semces ¢ducted in the church. Our thanks are 6 to the AV team for thr krY)edge and time willingty given to enable us to offer this. Our Interim Moderdtor noltfied us of his intentK)n to slep down from this rol8 at the end of June due lo the commilments had to olher cthurches in Ihe Presbytery. Our thanks are due to for his commllmenl lo Jr congregation as we moved towards a uniled churc in Dumbarton - he gukle¢ us through Kirk Session meelir)gs, congregd11cal rneelings. voles. meelir)gs with Preb agreernenl on the Basis ol Union. We were leased when Presbytery appointed as our new Interim Moderalor in July. brought with her a weallh of knowledge Irom her years as a parish minister. inlerim minister and more recentty as People and Training Manager with the Church of Scotl8nd. •ad also been an interim minister at Riverside a few years ago and so knows our
Dumbarton Parfsh Church Trustees, Annual Report Structure, and Management For Year Ended 31 December 2024 {cont) Achlevements and P8rfom)ance{cont) ¢gregationS well she also comes with an indefatigable work ethic and we are gratefvjl for all of this. Eleanor met regularly with the S8ssKJn Clerks. team, chawed meetings of the Kirk Session and worked closely with the ffnance teams lo ensure a smooth tran$rtn of funds and exp8ns8s. Clyde Presbytery arranged the Service of unl knr Tuesday 3rd Dernber and and ar thal took place Presbytery gave permlsslon for mbarton Parish Church lo call our own minister. Presbytgry appolnted as A5SlStanl Ministor for Ihe triple linkage in December 2022 arnl he has now tEen with us for two yoars. a$ continued the important chaplaincy work in local schools. He has worked closety with the joint worship group and Sunday Schod and has bu1 up a great rapport wllh the children and has joined with them at events such as the summer holiday club. He has also been callaborating with l Rotary Club lo hold a youth event earfy in 2025 Invdvlng all the organlsallons that meet in our halls. has been very encouraging for mèmbers to parti(ipatè morè in worship services a1 to that end he arranged. with the Presbytery Clerk. two Prayer workshops in the Sprin9 10 give people the confidencè to lead us in prayor. as been keen to share and discuss hls knowl&dg8 of the bible and this has been well receNed by those attending Bible SbJdy each wk. Members have b8en grateful for hls commitment lo their pastoral ee especially those who are ill or housebound and his inclusion of home mmunion on these visits has been really appreciated. Seryices al the local care home are now held on rola basis with otr ¢hur¢hes and SIdents have very much enjoyec part in thi5. As we be Dumbarton Parish Church with the right to call a rninisler. we would want lo Offer our sincere thanks to for all that he has done for congregation during this time of un¢ertainty and Chge and how grateful we have been for his leading us in wNship gnd gncowaging us to expke our tsith and trust in God. Our cr¢h secretary has proved invaluablè in Ihis yèar wher8 there hav8 b88n adthtional meetings of the Klrk Sessi(, congregational meetlngs & voles to organlse as well as the day to day wnnlng of the office. Information. in the fomi of the church magazin8. is sènt out to mernbers 34 tiffles per year aThl Laura has organised this - wntacting local artists arKI photographers fLY use of their material as well as members for arbcles and liaising with printars to produce an attractive and interesting magazi1. Meetings of the Sesslon cleS, team and our Interim Moderat¢Ks ntinUed throughout 2024 and these w8re vltsl as we moved closer Io 8 unw)n in undèrstsnding the process laid down by Presbyiery and th& Church of Scollan¢J as well as giving each of us a better understanding of our ccngregations. An important part of our ongregalional life inVoed the so¢ial events held in 2024. OrE of the most important is tea and coffee after Sunday services bthere memb6rs enjoy the opportunity to catch up and we a gr8t&ful lo the teams who organiso this on a weekly basis. The Flverside So¢i81 and Projects Committe6 al arranged other special events throughout the year such as a quiz night, aftemoon tea and a lun¢h for ser#or membgrs. Th9y also took rest)onsibility lor organising a nch after our fin81 seTrice as Rivèrside in November 2024. Our thanks are due to them for the tlme and commitment they give lo these Important dates in ¢JJr church calendar A very successful 50150 fvndrai5ing Sale was held in Marth and Involved all our organisalSons as well as mernber5 of the Social & Project committee and other volunteets. Elders ddNered magazines and visiled wth members during 2024 - we are grateful lo elders for maintaining this essential link with our members and. as the number d active elders reduces. would especially thank those elders who have taken on additional dislricls. Our Iloral ministy is another way of keeping in louch wilh members of our congregation - the fltswe decorate the sanctuary and are then distributed after the service. Our most senr memLrs arKI those who are housebound receive car¢Js at Christma5 and Eastsr. Thg Finance Committ99. especIlY our Treasurer and FaTr¢0 convOr, continued to ensur8 our finances were w911 rnanaged and they are due our thank5 for thgir gxpgrb$e. As dgtails of the union were beiThJ ffinalised, the Finance team had several rneelirvJs with teams from the other tsvo thurches to discuss and plan lor arrangements going forward after the union offerings. pensions. closing of bank accounts and Irdnsfer ol funds etc.
Dumbarton Parish Church Trustees, Annual Report Structure, and Management For Year Ended 31 December 2024 {cont) Achievements and Perfom)ance(cont) The work on tha hall roofs was completed at the si8rt of 2024 with the fin81 bill paid in May. As well as a grant from the Church of Scotland G&n8ral Tnjstees and our own funds we received grants from th& Benefact TrLJsI and Baird Trust. In addition, w8 successfully applied for a relund on VAT. Our thanks ar8 du8 to members of the comrnittee tasket1 with identifying aThY apptying for grants available a1 thgir knoedGe and expertlse will stand us in good stead for fuiure work required. Clyde Presbytery appointed a new Pr8sbytery Building Officer in 2Q24 and we mel with her and awanged for her to undertake a complete Survey of the Riverside omplgx. At the same time, a Church of Scotland h6aling engineerlconsultanl carried out 8 survey of our heating system. We are aware that there is quite a bit of work to be undertakcn to make th8 Riverside building Yil for purpose, and we are workin9 With the Building Offi¢gr on a wogrammelsequencing of work raquired with memkrs of the unr(ed congregation. We are reassured that, although there is much lo be done, we have lime to plan this. We have also arranged for Rainbow Glass lo survey the windows in the Sanctuary and their wlll bè included in thè plan. Some ilems from St Andrew's church were moved to Riversidè, following the closure of Sl Andrew's, and have been Incorporated into the church and halls. We were delighted that a 'Burning Bush, stained glass window was able lo bo installed in the lourye arkd frts perfeclly. Chjr thanks to members of the Property Cornmittee for lh8 regular wort( tY carry out ar(wJnd our buildirKJs. Our ha115 have been increasiThJly in demand during 2024 and all youth organisation5 from the three Inked congregations n¢)w meet in Riverside halls. This demand has also increased from community groups which provided a valuable souff of income for the thurch. We are grateful lo the hall lets ¢ven0r and church $g¢rotary for the work they do n thrs regard. During this season of change. the congregation of RiV8rS8 Churvh have been roatl i ènabled b thè lime. energy and commltrment yven by each of Iheir Session Clerks, Bringing their knowledge of both the Church of Scollan(J and of Rlverside. together with a lifetime of relalionshlps withln the congregation, they have helped steer the congregation through these Challenging tsmes. Their infinitg palience, lenAeity and sense of humour has provKled a depth of leadership lo the congregation, giving members a sense of stability as both mini%ters and inlerirn modwalors have changed. We a grateful for Ihelr willingness to serve in this role. and for all that they have given to it. ensuring thal tha Thaw congregation of Dumbarion Parish Church is built on strong foundalions. This is the final annual report of tJmbari(m Riverside Parish Chwth and the first of Durnbarton Parish Church which was formed on 1st Decertjer 2024 from the congregations of Riverside. Sl Andrew's and Wèst Kirk. We look forward in h¢)pg and faith to this new clwter in tho bfe of our church Dumb8rton although undarstand that it will bring challenges. Financial Revlew of 2024 The main source of regular incow* is derived from offerings paid by monthly standing order, envelopo$. c8sh in tha plate and annual payments. The FWO total Ihlls year is £63,461 which compargs with £63.608 in 2023. This Is supplemented by four quarterty refunds of gift aid tax. The other major source of ¥)come 15 from hall lets. The ygar under review is showing an Increase of £5.09). Rental payments from the lelts'ng of the manse are and have been a subslantial and vital source of income and will terminate when a new minister is appointed. We received 8 lègacy of £10,0(K) from the estste of
Dumbarton Parish Church Trustees. Annual Report Structure. and Management For Year Ended 31 December 2024 (cont) Financial Review of 2024(cont) The fabric appeal received a grant of £5.000 from the Bair(l Tnjsl. The Swal & Projects Group contributed £5,000 wth a further £1,272 from the church sale event. 11 wrrtinues lo recewe donatKJns from memb8rs of the congregatron and wll reman open. as addltrsn81 ongolNJ malntenanee work wll be required. laims weie subm*ied for the refund of lh& VAT paKJ Ihe remaining invoices from thè roofing contractor wh¢ch amountod in total to £37.216 and Ihose have been dIted to the Gen8r81 Fund. The outstanding accounts al tho year end aro: the independent examinerfs fees the invoices lor the suppty olgas arml elecfftity for DemI As the unSon became effective on 1 December 2024, these a¢Unts include the transfer of assets from St Andrew's Church. The transfer of assets from the West Kirk will be incorpotated in the 2025 accounts. Reserves Policy It is the Truslees. policy to hold fvnds available for wtthdravral mairbtenance and operating c051s. the bulk of which 8re investment funds held on their behalf by The Church of Scotland Investors Trust. Statement of Trustees, Responslbllltles Charity law requires Ihe trustees to prepare finanryal statements for eh financial year which show a true and fair view ol the stale of affairs the charty and its finartial adivities fu Ihal period. In Fyeparing those rinancial stslements, th8 trustees are required to.. select suitable accounting policw and then appty them ¢onsislenUy. make ludgments and estimates that are reasonable and prudent.. sl8le whether appli¢able acCountY standards arKI slalements of recommende(J PT3Ctlc8 have been folkjwed. subject lo any departures disclosed and explained In the financlal stalemenls." and propare the financid sfatements on the going concern basis unless il is inappropriale to prgsum& that the charrty 11 conlir)u8 in operational existence. The trustees are responsible for keeping proper accounlw)g records vthich disc105e with reasonable accuracy al any time the frn8nci81 posttion of the chanty and to enable them lo ensure that the financial stalernenls comply wrth the Charities and Truslee Inveslrnent (Scollandl Act 2005 aThl Ihp Charities Accounts {Scollandl Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence lor taking reasonable steps for the prevention and delection of fraud aThJ other irregularities. Approvgd by the Trusteos and signed on their beha, Dat•: 11 June 2025
Dumbarton Parish Church Independent Examiner's Report Year Ended 31 December 2024 Independent Examlnerfs Report to the Trustees of Dnbarton Parlsh Church I report on the accounts ol the charity for the year ended 31 DecemLEr 2D24 which are sel out on pages 8 10 12. Respè¢tlve responsibilities of trust••s and •xamlMr The charity's tnjstees are reswnsibfe lor the preparab.on of the CountS in CordanCe with th8 terrns of the Charities and Trustee Investmenl (Scotland) Act 2005 and the charih.es Accounts Iseollandl Règulations 2006 las arnendedl. The charity trustees consKler th81 the audit requirement of Regulation 1011 } {dl ol the 2006 Accounts Regulations does not appty. 11 is my respmsibility lo examine the accounts as required under se¢tion 44111 Ic) ol the Act and to stale vthether particular tterS hav8 come to my attenlion. B•sis of indepondont examinarfs stat•mènt My 8xamination is carried in a(£Ofdance wrth RewlatDn 11 of the 2006 Accovnls Regulations. An 8xaminatlon Includes a revlew of the actJting records Kept by the tharlty and a comp8rison of lh& accounts presented WTth Ih05e records. 11 also includes consideralion of any unusu81 items or dlsclosures in Ihe accounts. and seeks explanations from the trustees concerring any such matters. Th8 pro¢eéur&s undertaken do not provide all the evid8nGe that wouhj be required in an audit, and consequonuy I do not expfvss an audit opinion on Ihè view given by the accounts. Independent examinevs ststement In the course of my examinats'on, no matter has come to my attenlion: l. which gives me rèasonable cause lo bdi8ve that in any material respect the requirements.. lo keep accounting records in a¢cordanGe with SeGIK)n 44111 lal of Ihe 2005 Act and Re9ulalion 4 01 the 2008 AcV[S Regulatiolls lo prepare a(xx)unts which accord wllh the 8(thuntiThJ re(xJrd5 and comply with Regulation 9 of the 2006 Accounts Regulalions have not been met, or 2. to which. in my opinion. attenlth sPM)uld be drawn in ordor tc ene a proper undersding of lh8 ac¢ounls to be reached. Dala.. 11 Jun& 2025
Dumbarton Parish Church Receipts and Payments Account Year Ended 31 December 2024 unrwtrl¢t De$ignat•d Restricted Fun(ts FnIts FuTrJi 31112124 3111¥24 31112124 Total Tolal Not• 31112124 31112123 Rg¢olpts Offerings, lax r0Vered and donalKJns Legacies Investrnenl kTrcome 83.B97 10.0(X) 3.500 87.397 10.OCK) 2,290 99,687 80.224 2,899 83,123 ,187 3.500 COS Grant f[ roof repairs PrOcS of sale of Investments Transfer of funds from COS Deposl N£ct all lets W8dding5 and lunerals Churd) (Kganisation5 Manse Rent VAT refund of fvnds from Sl Andrews Fabric appe Other receipts Total R•c•lpls 150,(K)O 46,701 41,638 16,283 40 6,199 19,536 9,686 21.373 21.373 100 6,035 19,416 37.216 28,184 6,035 19.416 37.216 28,184 26.444 14,118 2.340 389.664 1.272 209,783 1.272 239,727 26.444 Paym?nts Costs ol generating funds CharitatrA8 acbvrt*s Governan costs Total Exp•ndSturè 181 145.241 1.51X) 146,922 181 181 316,028 1,254 317,463 90.653 2.T28 238.122 1,9)0 239.803 90,653 2.228 Exc•ss ol IPayfft•ntsl over R•¢8lpts for the year before transfers 62.861 164.209) 1,272 1761 72.201
Dumbarton Parish Church Statement of Balances As at 31 December 2024 Unreslil¢ted De$lgnatod Rest[1•d Funds Funds Funds 31112124 31112124 31112124 31112124 31112123 Total Total Note As at 31 December 2024 Bank and D8p¢$lt Balanc Bank and deposit balances brcyjghl forward 65,991 60.769 126.760 54,559 Movement in Year Excess of (Payments) over Recelpts for the year Transfer Betweèn Funds Bank and Dew)git balances caThied forward 62.861 {64.209} 1,272 1761 72,201 13.4401 125.412 1,272 126.684 126,780 Investsnents at markèt valu 42,216 42.216 41,834 Assets Gift Aid Recetvable 1.091 1,091 3.875 Liabilities Costs not yel billed 7.494 7.494 92,084 Dale.. 11 June 2025
Dumbarton Parish Church Notes to the Accounts Year ended 31 December 2024 1. Trust•• Rgm Related Party Tran5aGtion5 During the year who i5 a member of the lQ"rk Session. rece[¥ £4.443 for his seTh8 as organist dunng the year. During the year S trustees received reimbursement of expenses incurred totèlling £737. No Trustee or a pgrson rfjlated to a Trust90 had any personal intorest in any contract or IransactK)n entered into by the charity during the year. 2. Mov•mgnts In Funds Restate blfwd Reserves IncomiThJ Resources R•sourc•s •xpended Transfer of Fund$ At 01n11124 At 31112124 Unrestricted Funds Designaled Ladies BadminIc lurnl DesKJnated SuThYay SclK)I fund DeSnated Lunch Club lur¥ DeSnated SoiaVPtoaJ fur¥J IsnAled Guikl fund 301 11.843 631 6,433 1.016 20.224 515 29) 111.886} 16381 17.1931 11,876 122,5191 2,236 1,214 3,740 2.074 6.035 General funds 88,976 I092Cl 203,748 209,783 1124,4031 1146.9221 143,2Q31 143,2CV)I {3,440 13,4401 121,612 125.412 Restricted Funds D51gnated Funds 3. P.2281 ,653 26,444 89.584 rJ9.727 1239,W)3} 46,375 1.272 128,8151 126.684 Restats Funds bltwd for Receipts and payments bads 46.375 46.375 Total Fund$ 126,760 239,727 1239.8031 126.684 Vnrestrcted Designated Funds Funds 31112124 Rgstrictod Fund$ 31112124 31112124 31112123 Total Total 31112124 3. Oflerlngs. tax recoveTed and donations Oftefings IFWO) Tax Recovered on Grft Aid Donations Other Donatjons 63,461 16.169 4.267 83,897 63,461 16.169 7,767 87,397 83,608 13,092 3.524 80.224 3.500 3,50D 10
Dumbarton Parish Church Notes to the Accounts (cont) Year ended 31 December 2024 Analysls of Paym•nts Cos15 of g•n•rdting funds Offering envelopes 181 181 181 Charltablo Actlvltlos Giving to Grow Presbytery dues Minislefs expenses Pulpil suppty Other siaffing costs Fabric repalrs and mantenance Courril Tax Heat and Lh3ht Insuiance Chuich office expenses Church organisations Oigan and mus Licences COS Vacancy Abwance repaytr.enl Nèw AV equipment Olher expenses 52,044 1,472 1.120 100 23,299 12.071 S2,044 1.472 1.120 100 23,299 101724 43.080 1,472 800 22,273 207,087 90.653 20,193 6,065 2.776 22.519 515 719 20,193 6.065 1776 21519 515 719 10,884 5,809 1.183 10.590 515 7.525 1,22B 2.348 145.241 4.130 316,028 90.653 2,228 238.122 Governan¢a Costs Independent Examinerts lee 1.SLYJ 1,500 1.254 1,254 1,500 5. Mlnlster's Stlpgrml All Church of SGolland corvJregal•)ns ntribUte to the National Stipend Fund which bears the costs ol all minislÈr's stipends and employer's contributions lor national insuran, pension and housing and loan fund. Minister's stindS are paid in 8ccordance vAth Ihe national slipènd scale, which is related lo years of service. For the year undèr review, the minimthi slip81 w8$ £3f.642 and th$ maximum stipend {in the 5th and subsequenl years of service) £38.884. 6. Collections for Third Partie There were no Third Party Collecltons tjuring the year ended 31 December 2024. {31112123- none) 11
Dumbarton Parish Church Appendix 1 Year ended 31 December 2024 FXIS Held on Bohall of the Congregatlon by the Church of Scotland General Trustoes 31112124 31112123 Capital Accownt Credit balances held at 31 December 8t cost 12,727 12.727 {Fabric fund) Man(ei value OT DaHnces ai ii Cen)er Revenue Account Credit balan 8131 December (Fat¥ic furKII 5,965 Inve$tm•nts held on bohalf of the Congregatlon by the Church of Scotland Investors Trust As at 31 D8mber 2024 31112124 31112123 Income Fund Congrggalional lund Tnjst fijnd 17.950.38 24.265.64 42.216.02 17,788.08 24.046.24 41.834.32 Investments held on bohall of tho fonner St Andrews Coryr8gation by the Church of Scotland Invèstors Trust Revenue Account Consdidated fabric fund Asat 01101124 Receipts Payments Transfers In Transfers Oui Asat 31112124 44.961 10,033 17,9851 47,009 Tempornry Account Deblt balance as at 31 December 2024 12,2151 Funds h•ld on b•half of the Congregation by the Church of Scotland Inve5ters Trust As at 31 De¢ember 2024 Deposlt Fund General Purposes Asal 01101124 Receipts Payments Transfers In Transfers Out Asat 31112124 7,063 369 7,432 12