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
Re￿p1S 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
va￿11t
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 Trini￿an 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 t*yond.
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 fUTre￿s. Wg offer SC￿1 ChapL4incy to one secondary
and four primary sth¢xJls.
Until 1 December 2024 {wI￿n 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 Ele￿Or Mcmahon (from Juty 20241. responsible for the Ihree congregations. Rev Mark Boshoff was
appointed by Clyde Presbytery as the Assistant Minister for the tr￿e 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 drfr￿Urt year for our congregations as, in common vmh many congwatrons
across ScoU8nd, we worked tovtards agreeing a un￿n which would mean the closure of Iwo of our church
buildings. We re￿Ived 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 M￿aratorS 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
c￿ngregationS 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 ch￿r￿h 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 ¢J￿1S1onS wll de&de wh#t we become.
most 200 young ￿0p18 attended our youlh organi$atiorbS on a we0￿Y basis
Anchor Boys. Junior and
Company Sects'ons of the BB, Beavers, Cubs, Scouts, RaintrM)ws. Brownies and Gutilès {and this now includes
the Ranbows and BTownie5 who previously rnet in Wesl Ffjtkl. Th8 Rivetside and Wesl Kirk Sunday Schwls
continued lo meet joinly during the times of Sunday 5ervice5 and F)ined us in church for th8 first part of the
service where they enjoyed the messages Ihat 'Douglas' brought to them on screen a5 well as Mark's talks.
Again. as always. we are gratefvl to the leaders and helpers who lead these organisalions and support and
gude our young people in their various aclNities. During 2024 a f&v leaders decided to 'reli￿. after many
years of service and we were fortunate that others have taken Iheir place enabling these groups lo continue.
Adult organisations and groups such as Ihe Guild celebrated their 501h Anniversary wlh a special
Afternoon Tea). Ladies Badminton. Cornmunity OulreaGh Group and GOONJ Companions also mel during the
year and offered that soaal aspect of church lrfe that 1$ 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 se￿￿eS for those unable to attend in person and technology also
enabled us lo h8ve hyblld meetings of the Kirk Session 8gain enabling more peO￿e 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 th￿r 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, congregd11c￿al 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$rt￿n of funds and exp8ns8s. Clyde Presbytery
arranged the Service of unl￿ knr Tuesday 3rd De￿rnber and and ar￿ thal took place Presbytery gave
permlsslon for ￿mbarton Parish Church lo call our own minister.
Presbytgry appolnted
as A5SlStanl Ministor for Ihe triple linkage in December 2022
arnl he has now tEen with us for two yoars.
a$ 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
a￿1 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 w*k. Members have b8en grateful for hls
commitment lo their pastoral e*e 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 ot￿r ¢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 Ch￿ge and how grateful we
have been for his leading us in wNship gnd gncowaging us to expk*e our tsith and trust in God.
Our c￿r¢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 cle￿S, 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 inVo￿ed 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 sen￿r memL*rs arKI those who are housebound receive car¢Js at Christma5 and Eastsr.
Thg Finance Committ99. especI￿lY our Treasurer and F￿aTr¢0 conv￿Or, 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 a￿1 thgir kno￿￿edGe 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( t￿Y 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
$g¢rotary for the work they do n thrs regard.
During this season of change. the congregation of RiV8rS￿8 Churvh have been
roatl i ènabled b thè lime.
energy and commltrment yven by each of Iheir Session Clerks,
Bringing
their knowledge of both the Church of Scollan(J and of Rlverside. together with a lifetime of relalionshlps withln
the congregation, they have helped steer the congregation through these Challenging tsmes. Their infinitg
palience, lenAeity and sense of humour has provKled a depth of leadership lo the congregation, giving
members a sense of stability as both mini%ters and inlerirn modwalors have changed. We a￿ grateful for
Ihelr willingness to serve in this role. and for all that they have given to it. ensuring thal tha Thaw congregation
of Dumbarion Parish Church is built on strong foundalions.
This is the final annual report of t*Jmbari(m Riverside Parish Chwth and the first of Durnbarton Parish Church
which was formed on 1st Decertjer 2024 from the congregations of Riverside. Sl Andrew's and Wèst Kirk.
We look forward in h¢)pg and faith to this new clwter in tho bfe of our church ￿ Dumb8rton although
undarstand that it will bring challenges.
Financial Revlew of 2024
The main source of regular incow* is derived from offerings paid by monthly standing order, envelopo$. 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 De￿mI
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 e￿h 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 acCount￿Y 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 D￿nbarton 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 act￿J￿ting 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 Ac￿V￿[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* en*e a proper unders￿ding 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
F￿nIts
FuTrJi
31112124
3111¥24
31112124
Total
Tolal
Not•
31112124
31112123
Rg¢olpts
Offerings, lax r￿0Vered 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
PrOc￿S 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 seTh￿￿8 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
DeS￿nated Lunch Club lur¥
DeS￿nated SoiaVPtoaJ fur¥J
I￿s￿nAled 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
I092C￿l
203,748
209,783
1124,4031
1146.9221
143,2Q31
143,2CV)I
{3,440
13,4401
121,612
125.412
Restricted Funds
D*51gnated 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 sti￿ndS are paid in 8ccordance vAth Ihe national slipènd scale, which is related lo
years of service. For the year undèr review, the minimthi slip8￿1 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
F￿XIS 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 D8￿mber 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