The Church of Scotland Dumbarton Parish Church Trustees. Report and Financial Statements Year ended 31 December 2025 Congregatlon No: 140801 Scottlsh Charity No: SC002937
Dumbarton Parish Church Trustees, Report and Financial Statements Year Ended 31 December 2025 Contents: Page Referènce and Adminislralwe Information Trustees. Annual Report Report of the Independent Examiner Receipts and Payments Account statement of Balances Notes to the Accounts 10.12 Appendix 1 13 Appendix 2 14
Dumbarton Parish Church Trustees, Report and Financial Statements Year Ended 31 December 2025 The Trustees present the annual rewt and accounls for Dumbarton Parish Church f¢x the year ended 31st December 2025. Reference and Adminislrative Infomiation Challty Name.. Dumbarton Parish Church Charity Registration NumtrAr'. SC002937 CongregalK)n Reference No.. 140801 Contsct Address.. Church Office High Street Dumbarton G82 1NB Trustees Kirk Session Margaret Adams. Susan Anderson, Anne Armstrong, James Aukl, Fiona Ballantyne. Catherine Barry, Christine Button, Norman Button, Jann Brown. Jeanette Browrtr. Gpmge Campbell. David Douglas, Norma Dtyjglas, William Duncan, Jacqueline Farquhar. James Fitssimons Irebred septeMr 20251. Cameron Foy, Rhon8 Foy Irelired 19 Novernber 20251, Catherine Galt. Georgie Gilbert, Mary Giifillan. Tom GI111an. Karen Haggerty. Reverend Eleanor Hamilton Ifrom 11 November 20251, Christine Imrie. Ann Jackson Idecea5ed 10 April 20251, Elaine King, Colin Lindsay, Sylvia Lindsay, Pal tisler. Jean Livesy. lan Logan. Joyce MacEwan, John MacKay (deceased 13 December 2025}.Celia Massicks, Alma Mbalanga. Elizabeth McAllister. Palricia Mccallum, Gordon Mcconnell (retired September 20251, Bil McFie. Margaret McLeary. Reverend Eleanor Mcmahon {Interim Moderator from 1 July 2024 10 11 November 20251, Ann McNabb (transferred October 20251, Elyiabeth Meldrum. Anne Monaghan, Jean Morrison, Ellenor Paton, Margaret Prior, Rena Reid. Susan Retd, Sheila Rennie Itleceased 4 November 20251, Elizabeth Robb, Donald Robertson, Freda Shand, Hugh Tilry. Lr£ Ward. Dad lSon. Eric Young (transferred October 20251, Margaret Young. Prlnclpal Offlce-bearers Minister Revd Eleanor Hamilton (from 11 November 20251 Inlelim Moderator Revd Eleanor Mcmahon {from 1 July 2024 10 11 November 20251 Session Clerk Catherine Bary lJoint Session CrkI Session Clerk Elvzabelh McAllister (Joint SeSsn Clerk) Session Clerk Christine Imrie {Joinl Session Clethl Session Clerk Elizabelh Meldrum {Joinl Session Clerk- re&gned 30 June 2025} Church Treasurer Ellenor L Palon Finance Convener David Wilson Independent Examlner Llnda Charmers FCCA Chalffleis Accounlanls 85 Glasgow Road Dumbarton G82 1 RE Bankers Bank of Scotland 941102 High Street Dumbarton G821PQ Royal Bank of ScollaTrJ 37 High Street Dumbarton G821LX
Dumbarton Parish Church Trustees, Annual Report For Year Ended 31 December 2025 Governing Document The Church is administered in accordance with the lemis of the Deed of Constrtuts"on. Recruitment and Appolntment of Trustees Members of the "[k Session are the charity trustees. The Kirk Session membws are tho elders of the church and are chosen from those members of the church who are considered lo have the appropriate gifts and skills. The Minister, who is a member of the Kirk Sesson, is normalty e*ed by the eL•ngregalion and inducted by Presbytery. On the minister's retirement an Interim Moderator is apwnted by Psbytery until a new minister is Cald. Organlsatlonal Structure Meetings of th8 'rk Session, moderaled by our Interim Moderator and Minister wère deven times during 2025. We now operate under a Unitary Constitution - Tr Kirks wth the "Unrtary Constilulion" known as quoad omnia (for all purposes) parishes. allow the single b)dy of the Kirk Session and its conslituenl committees to oversee both civ and ecclesiastical iSSLbes. These include everwhing from prop8ty to pastoral care and from finance to vision for tho future." (Churth of Scouand websrtel Objeclives and Activitles The Church of Scotland is Trinitafian in doctrine. Reformed in traditbJn and Presbyterian in polty. It exists to glorty God and to work for the advancement of Christ's Kmgdom throughout the wotld. As a national Church, il a¢knoedgeS a dislinclive eall and duty lo bring the (dInanceS of rel10n lo the people in every parish of Scotland through a lerrrtoiial ministry. 11 co-operates wrth other Churches in variws ecumenical bodies in Scotland aThJ beyond. During the year we celebrated the Sacrament of Hoty Communion four times. There were five baptisms and Ihlty lour fijnerals. We offer Schoc4 ChaaIneY to one secondary and four primary schoobs. 2025 was the first fijll year as the united cororegalKsn of Dumbarton Parssh Church Trmlh our Interim Moderator, Rev Eleanor Mcmahon lunlil November 20251 and our new minister. Rev eanor Hamilton (from November 20251. Rev Mark Boshoff hod been appointed as our Assistant Minister in December 2022 but, following permission being given to call our own minister, Clyde Presbylery fe that it would be inappropriate for Mark lo continue in this role as il was likely he would be an applicant. Math was transferred to another position wthin the Presbytery in March 2025 and R8v lan Miller was appointed as our IuM until our new minisler was inducted. Rev Eleanor Hamilton was inducted on 11 Novernber 2025. All serveS are mw held in one location Wbth the fomier Rivergde church building beiNJ the home of the newly uniled Dumbarton Pallsh Church. Thg union of our congregations had been diseussed over many years aTrJ it was appropriate that the first Sunday of Athenl in 2024 wès ehosen lo be the date that Dumborton Parish Church came into being. 2025 has been a year of three congregations comin9 together as 0, learning how we've done things drfferently ¢x similarly, what each of our traditions has been as well as brirKJing toget[ bank xcounts. committees. the leadership team. incorporating important items from 811 three churthes and adjusting howwe do Ihings. Il's also been an &xciling year with the feeling of new beginnings wilh a new minister. Iys not alay$ been easy but we were fortunate to have the experience and guidance of the Rev Eleanor Mcmahon during most of this first year. After the Service ol Unn in Dec£mber 2025 we were given permissK)n lo call a minister on an unrestn.cted basis to Dumbarton Parish Church. A Nominating Cofflmittae was decled in March 2025 comprising 13 meMr$ of Ihe congregation. Our Interim MJerator was instrumental. working with the commrttg8, in producing a Parish Profile which refiected honastly where we were as a congregation. where we would like lo be and whal qualities we hoped lo find in a minister. 'a minister bves God. and will love us, just as we are (warts and allll. The Nominab"ng Committee worked diligenuy over the summer and we would want lo thank all members of the commrttee for Ihar commitment most especially the chair and secretary. As wèll as studying the aPpIatiOns. mernber5 of the committee were also able lo view services conducted by applicants online pri to a short4ist being agreed.
Dumbarton Parish Church Trustees. Annual Report For Year Ended 31 December 2025 (cont) ObJectlves and Activities (cont Visits lo hear applicants conducl seNces in person were then arranged before interwews took pla. The committee was delighted lo then propose Rev Eleanor Hamilton as s(le nomlnee anrj she preached on 21 st September - this was followed by a congregational vote and Eleanor vras duly elected as the minisler of Dumbarton Parish Church. Clyde Presbytery arranged the SeM¢e of IndUCtn for the Rev Eleamr Hamilton on Tuesday 11 November. On a miserable November night the church was pxked for this service wth members of Presbytery, our own congregation and members of other Ioc81 churches. Espwalty lovety for Elear¢or that. as well as famity. there were friends from all the various churches she had begn assccialed with there to support her and wish her well. Given the weather this was even mole gralfying. Eleanor was traditndlY 'preached in. the following Sunday by Rev Sarah Ross. the minister of Moncreiff Parish Church, her home church. We are fortunate that our halls a used most eveniigs by youth organis8tions with around 200 young people attending week Anchor Boys. Junior and Company Secth)ns of the BB. Beavers, Cubs. Scouts, Rainbows. Brownies and Guides as well as a Toddlers, grJP on a Wednesday m¢yning. It was also bvely lo welcome them lo their special services during the year Thinking Day for the Raint¥)ws. 8rownies & Guide5 and the Founderfs Day SeThice for the BB company. The Rainbows. Brownies and Guides also organised a pantomime early in 2025 which was enjoyed by lamilies of the gits as well as members of the congregation. The Sunday School meets during the lime5 of Sunday seiceS arKI joins u5 in church for the first part of the service - Ot present il is a small group of children but wee had a few new members whi¢h has been a positive sign. The Sunday Schty)l also oigani5ed a lunch after church each month which was really enjoyed by membws (wi(h donations going to varfous charities) and Sunday School lea(krs were involved in the organisation of 8 Holiday Club f¢r a week in August which was allended by over 20 children. Again, as avays, we are grateful to the leaders and helpers who lead these organi5ations and support and guide our your@ people in their various activitses. Adult organisations and groups such as the Guild, Ladies Badminton. Communty OLrtreach Group and Good Companions continued lo meet ijuring the year arKI offered that swal asped of church life that is so important lo members of these drfferent groups. These groups have afso provided another way fcfj us lo reach out lo the local community as everyone is made welcome. Achievements and Perfomiance Duiing 2025 our Ministry Team cornprised of our Interim Moderator. Reverend Eleamr Mcmahon. our Assistant Minister, Reverend Mark Boshoff and of course our new mini51er, Rev Eleanor Hamilton. As part of the Presbytery Plan we will also have a part time MDS worker {Minislries Development Staffj and il is hOd thal the post will be adverb'sed early in 2026 enabling us lo develop our mission for the congregation and communty. We contlnued lo offer online services for those members are no l¢Mger able to come to d)urch in person and thk8 also provided an opportunity lo reach people Outh our own COngregatn - il also allowed us to stream important seM¢es such as Eleanor's indUCtn service as well as more person?1 services su¢h as funerals. Our AV team extended the Wifi lo include our Main Hall which enabled hybrid meetings lo take place. This was especially useful to the nominating cornmittee arKI enaed all members of the committee to take part in meetings and interviews when they couldn't attend In person. This lethrgY has become such an integfal part ol all of the servlces eondueled in the church and our thanks arg due lo Ihe small team for the work they do ¢)n a weekly basls lo ensure everything works well - for their commitment and experbse and especially for theii b.me so willingly given. Our local care home. Crosslet House, has monlhty serwces organised. on a rota basis. by Dumbarton Churches Together and our minister con(Sucted serytce wrth members of Ihe congreg'on joining residents for worship. Rev Eleanor M¢Mahon continwd as our Interim Mcthratrx until the induction of Rev Eleanor Hamitton. Eleanorfs knowledge and experience Df the church kjcalty nalionally was invaalle as we started out as a united cOnggatIon. Given that she also had a lull b'me job within the Church of Scotland we were grateful for the commitment and energy she brought lo her role. Eleanor met morrthty with the leadership team. moderated the Kirk Session and was on hand lo offer support at meets'ngs of the Nominating Committee. She also attended meetings of the Finance and Events commillees when required. Bringing three congregations together is never easy but Ebanor ensured that the process was as smooth as possible.
Dumbarton Parish Church Trustees, Annual Report For Year Ended 31 December 2025 (cont) Achlevements and Perfomiance (cont) As prewously not&J, our AStal Nlnistw. Rev Mark BO$ff. was transferred lo aThther positron within Presbytery in March 2025_ We would wish to thank Mark for his Commrtment to our congregalionls during this pivotal moment in the life of the Church 91 Swtland in Dumbarton. His love of Christ shone through and he was keen lo share his faith with the congregalion encouraging us to e>plore our own faith. We woukl hope to build on the contacts he made in the communty as well as his pasloral wcKk with members of the congregation. At his final service hè and his famity were presented with gifts to convey our apprecralion of their lime wrth us and. appropyiatety. a lunch was provided by the Sunday Sthool_ We were delighted to hear in Oct¢)ber thal Mark would be preaching as sole nominee for Sl B18ne's Church and Lecropt Kirk in Dlane and quitg a few members travelled to his ser¥e of Induction in December. We were fortunate that. followng Mark's move, Rev lan Miller agreed to be our locum until a new minister was appointed. Ian is a wdl kènt fac& in Dumbarton and we were ddighted lo have him back among us and leading worship in his own inimi18ble style. lan, as aNvays, werl ave and b0yd any eXFrftations and his visits to members of the coNJregation were very much appreciated. On the Sunday before Eleanorfs induction pre5entstions were made to Rev Eleanor Mcmahon and Rev lan Miller with our gralelul thanks for all their support aThJ )courageMent during 2025. The Service of IndtiOn for our new minister, Rev Eanc( Hamirton. was heky (m 11th November 2025. It has been lovely lo have our own minister again and Eleanor has brought with her new hleas and in((iatwes as well as her boundless eneryy. She has increased our presence on Social Media with daily Pfayers, nth'ces of services and speaal events such as the Sunday Sthool Nativity. We loc fard to 811 the new plans she has for us as a congregation - her enthusiasm is ¢ontagiou$l She has already visited our youth organis81ions as well as members of the congregalton and has become involved with Dumbarton Churthes Tcgelher. Eleanor has also started establishing links with the 4 primary and 1 Sendary school in the parh and it is hoped Ihese links will be strengthened in the coming year. loc& foThYard in fallh to 2026. As a new united congragalion bokirg for a minister there was a lot of additional work for our church secretary who again proved invaluable. There wwe again monlhly meetings of the lQ'th Sesgon lo prepared fcf and minuled and getting lo know all the eldefs of the new Kirk Se$S)n. She assisted with the preparion of Parish Profile and produced the quarterly magazine (using her initlIve to get appropriate photographs and artwork for it) as well as providing support to the varicyjs committees and teams in the church. Most importantsy she is often the first rsOn a visilor1coractQrImeMber meets and she cavries out Ihis rde adMiraY. The le8dership team continued to meet rfthlhly wrth the Interim Moderalor and then wth Eleanor. These meètings were very impNtanl duriry 2025 as it enabfed discussions atout a variety of things, allowing us to understand and resped the tradiiions of the three Congg8t1s in the union ertsuring that the tranSItn went as smoothly as possible. The meetings were a way of making sure that everyone in the team was wware of the current situation with regards lo finance and propety a$ well 0$ on the va¢an¢y prc¢ess. It a150 gave Eanor a thance to get lo know the team and for us lo update hei on any issueslconcerns arising. Appointment5 of priropal office bearers suth as Session CrkS Tr&qsurer made at Iha first Kirk Ses&on meeting of Dumbarton Parish Church on 11th December 2024. One of the first new committees to be organi5ed was the Events Commrtiee which. as well as organising scKr81 events, wll also organise fundraBing events in Ihe future. Social events are a big part ol the lrfe of Dumbarton Parish Church and during 2025 the committee organised a very successfvl Bums Supper. an aftemoon tea. a lunch for senior membws as well as supper after the Service of Induclion. Members ol Ihts committee were $0 N1voTed. along wth ¢)ther organiSat)n$. in another successful 50150 sale which raised £1.300 for church funds. In addition to these special events land perhaps most importantly) the committee provides tea & coffee after SefveS vknich erkabks members to 'eatch up.. Again. as aaYs. oui thank5 to members of the committee kn the time and worf( involved in these events. At the time ot our lon many etders fell it vras an appropriate lime to take a step bad( and beLome relired elders. We currentty have 48 ath.ve elders and we are gralefvl lo them for the work they do eyoally keeping in touch with members In their district. This seems even more important in our new cotYJregalK)n as we get to know each other
Dumbarton Parish Church Trustees, Annual Report For Year Ended 31 December 2025 cont Achievements and Perforniance (cont) better- with some elders having new districts and sorre having new people in their distrKts - our district elders provide Ihi essential link for members. Our floral mink81ry is another way of kping in towh with memb$ of our cwgregation - Ihe flowers decorate the sanctuary and are Ihen distributed after the service. Our most senN)r members ar¥J those who ale housèbound receive cards at Christmas and Easter. Membership of the Finance Committee has still to be finalised but Jr Treasurer and Finance Convenor continued lo ensure our finances were well managed and they are due our thanks for thar expertise. During 2025 there were many meetings and a lol of lime spent by ihem and other relant people in ralionalising bank accounts and transferring monies to the accx)unts of Dumbarton Parish Church. The sale of the St Andrevls building was finalised in April 2025 whh resulled in Ihe sum of £182,843.20 being deposited in the Consolidated Fabric Fund held by Church of Scotland for Dumbarton Parish Church. The manse of the fo¥mer Sl Andrew's church is currently being rented. Our Wesl Kirk building is being used by Dumbarton Free High Churth as their Thvn building has been sokl. It is likely that this buikling Mll be adverb.sed for sale eady in 2026. The tenants of Castle Road manse moved out in early summer leaving the manse in a reasonable conditi. It was agreed that it would need new carpets and be decorated for our new minister. Once Eleanor moved in there were som8 additional plumi¥'ng and ele¢lri¢al issues whh wete repaited. The Presbytery Buildir@ officer provided us wth a pL4med maintenance schedule in February 2025. One of her recommendations was that we sh¢)uld have a slructural survey completed. in the first instance. prior to starting any other work. Unfortunalety. shortty afteNards. the Presbytery lIdIng resigned and il was a few months before another one was appointed. We mel wth the new building officer several times and he was in agreement that a structural survey be carNed oul. We are gratethjl to him for getting six quoles for this work we agreed the preferred company for this work towards the end of 2025 wth the survey to be done in Spring 2026. Rainbow Glass Studio carrie(J oul a suThey of Ihe slalned glass at Dumbarton Parish Church as well as at the West Kirk building. They are anxious to relain as much stained gla55 as K)SSI11e from churches that are closing. The MvAkle window in the Wesl Kirk building was identrfied as being 'of the highest qualtty and should be given priority for relocation wthin Dumbarton Parish Church.. Another wind¢)w depicting a ship beiw launched l a memorial lo Agnes and Campbell Brown) is a favourile of the congregation aThY might also be consi(Jered for relocation. The Kirk Sessbon agreed to this proposal and pem)ission has been granted by Ctyde Presbytery. The General Trustees are also supportive of this an and we are in the process of applying for planning permissKJn from Wesl Dunbartonshirg Council. There was an issue with water iroress due lo faulty workmanshp on one of the lowef hJl roofs and this has been repaired under the guarantee. A small group of dedicated members worked over many months this year sorting through f(em8 Sn the Wesl Kirk building 9verWhing you can imagine related lo a chuich ovef centuries from important historical papers to communion ware and from ccfflmunion tables lo crockery. We were Fdeased that many pieces have been transferred lo Dumbarton Parish Church and some relumed to famity members. Other churches and charities also ben8frted from surplus items. Once the sale of the buildirvJ is complete other rtems, currenty in use by the Free High Church, will also be transferred. We are indebted lo everyone involved in lJw"s task. We are fortunate to have a large suite of halls available lo our own organisalions as well as outsidg groups. The halls also provide a valuable source of irorne for the church which is increasingly important at Ihis time and il is therefore reassuring that our halls are increasiroly in demand from ouiside groups. We would want lo thank our Hall Lets convenor and church secretary for the work they do in managing these lets. As we end the first full year of our new congregation it is important that we remember that we a building on the heritage of all the previous cgregationS that make up Dumbarton Parish Church and our deeisi¢)ns will decidè what we tr*come.
Dumbarton Parish Church Trustees, Annual Report For Year Ended 31 December 2025 (cont) Financial Review of 2025 This is the first Finanual RevÉew folbwng the union of Ihè three ehurehes. The Finarrial Review at this time Is ncfmally 8 comparison with the preVu8 year - this review takes a diffeienl fomlat. Total F> received was £77,696 The Gfft Aid lax relunded includes daims by the fonner West Kirk for years 2023 and 2024 Hall Let income tolalled £23.644 Dumbarton Parish Church manse rent income lemiinated in April when the tenanls vacated. The rent from the former Sl Andrew's manse 15 paid diiert to Edwiburgh Three legacies were recewed lotallirKJ £18.200 £52,317 was transferred from the fcffiier West Kirk General fund Following discussions wlh Church of Scotland Stewaidshffj) & Finance £82,707 was paid as our 'Glvlng lo Gro conlritrtion. Of this amount. £35.000 was paid direct from our Consolidaled Fabric Revenue Fund on 11 December 2025 as held by the Church of Scotland Tru5tee5 towards our'GNing to Grov/ Contribution. The cost of gas and eleciricity was £29,524 The Insuran premium covers ljjmbarton ParBh Crth & Manse. the former Sl Andrew's thurch mse and the former West kn'rk and hall Costs for the former St Andrevls church and manse paid by Dumbarton Parish Church were £12,325 Cos15 for the lo¥mer We51 Kirk lIdIng$ during the year were £37.504 The former West Kirk had an £18.450 'Grving to Grow outstsn(JirrtJ shortfall for 2024 and this was sellled by Dumbarton Parish Church direct from the Consolidated Fabric Revenue Fund on 11 December 2025 as held by the Church of ScotLgnd Truslees. The amount paid wa5 £22.787 which irlUded the usual monthly payment of £4,337. This has resuKed in an overpayment whKh wll hopefulty be credited against the 2026 'Giving lo Grow. conlribub"on. The outstanding accounts al the year end are Ihe independent examinerfs fee and the invoices fc¢ the supply ol gas. eCtricity and cleaning in Decembw. Reserves Policy It is the Trustees, pdicy to hold fvnds avaiL4ble for withdrawal for maintenance and opwating costs, the bulk of which are investment funds held on their behaN by The Church of Scotland Investors TrusL statement of Trustees, Responsibilities Charity law requires the trustees to prepare financial slatements for eo¢h finanual year which show a true aTrJ fair view of the slate of affairs of the charity and rts fnanL?al aclivilies for that period. In preparing those financial statements, the trustees are required to.. select suitable a¢untIng pe$ aTrJ Ihen ¥pY th csistently. make judgments and estimates that are reasonable and prudent- state whether applicable accwnb"ThJ starardS and stslemen15 of recommended prnctice have been followed, subject to any departure5 di5dosed and explained in the financk71 slalemenls.. and prepare the financial statements on the going concem basis unless is inappropriate lo presume that the charity wll continue in operatK)nal existence. The Iruslees are responsib for keeping woper accounting rec(Kds whh disclose with reasonable accuracy at any time the financial poS.0n of the charity and lo enabbe them to ensJJre that the farla1 statements comply wth the Charities and Trustee Investment (Scolland) Act 2005 and the Charitie5 Accounts IScoUandl Regulations 20C6. They are also re5Fonsible for safeguarding assets of the charty and hence for takirMJ rOnable steps for the prevention and detection of fraud arvj other irregularib"es. Approved by the Trustees and wgned on Ihe behalf. 19th Awil 2026. Catherine Barry Jolnt selOn Clerk Llz McAlllster Jolnt Sesslon Clerf( Chrlstlne Imrfe Jolnt Sesslon Clerk
Dumbarton Parish Church Independent Examiner's Report Year Ended 31 December 2025 Indepgnd8nl Examlnerfs Report to the Trustees of Dumbarton Parlsh Church I report on the aOUnts of the charity for the year ernled 31 December 2025 which are set out on pages 8 10 12. Respectlve responslbllltles of trustees and examiner The charity's Iruslees are responsible for the weparation of Ihe accounts in accordance with the lemis of the Charities and Trustee Investment {Scollandl Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Iruslees consider that the audit requiremenl of Regulation 10111 Idl of the 2006 Accounts Regulations dces not appty. It is my reswnsibilty lo examine the accounts as required under section 4411) Icl of the Act and lo slate whether PartUlar mattws have come to my 8tlenb"on. Basls of Independent examln?rf5 staternerrt My exarninalion is carried out in accordance wfih Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts psented with those records. 11 also includes considerabon of any unusual items or disdosures in the accounts. and seeks explanations from the trustees conceming any such matters. The PTocedures undertaken do not provide all the evidence that would be required in an audrt, and consequently I do not express an audit cyinion on the view given by the 8ccounls. Independgnt gxamlngvs ststement In the course of my examination, no matter has cory to my attenti which gives me aSonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44{7} {a) of the 2005 kl and Regulab'on 4 of the 2006 Accounts Regulations; to prepare accounts which accord with Ihe accounting records rAimply with Regulation 9 of the 2006 AccoLbnts RegulaQ.0 have not been met. or 2. to which, in my opinion, attention should be (trawn in older lo enae a propef understandir@ of the accounts to be rea(ed. Date: 19 Apnl 2028 Llnda Chalmers FCCA Chalmers Accountants 85 Glasgow Road Oumbartc G82 IRE
Dumbarton Parish Church Receipts and Payments Account Year Ended 31 December 2025 UnrEsttlcted Designated Restricted Funds Funds Funds 31112r25 31112125 31112r25 Totsl Totsl 31112125 31112124 Receipts Offeriry5, tsx reco%tred and dcfialTr Legaoes Investmenl income 104.777 18,2 106,777 18.200 2.290 127,267 87.397 10.000 2,2) 99,687 125,267 Halllgts Weddirys and fijnerdls Churth organisation5 Manse Rent VAT refund Transfer of funds Irorn We51 Kirk From West Kirk for post Unicfi payThents Fabric appeal Olher receipts Total Recélpts 23,644 21.373 100 6.035 19.416 37.216 28,184 9.824 8.140 534 33.507 9,824 8,140 534 33,507 18,810 4.070 1.463 227.259 18.810 4,070 1,463 26.343 26.444 1,272 239.727 2LMJ.916 Payments Cosis of generatirffJ funds Charitable aclwilies Govemance costs Totsl Expgndltur• 138 189.373 2,784 1¥2.295 138 209.646 2,784 212,568 181 238,122 1.500 239.803 20.273 20.2n Excess of Recelpts over (Payments) for th* year befor8 transfers 8.621 6.070 14,691 1761
Dumbarton Parish Church Statement of Balances As at 31 December 2025 Unrestrlcted D•slgnated Rè$trSct•d Funds Fund$ Funds 31112125 31112125 31112125 3111212S 31112124 Total Total Nots As at 31 December 2025 Bank and Deposlt Balan¢o$ Bank and deposf( balances brought forward 125,412 1,272 126,684 126.760 Movement In YeaT Excess of Receipts over (Paents) for the year Transfer Be8eft Funds Bank 8nd Deposit balances carried forward 8,621 6,070 14,691 IT61 134.033 6,070 1,272 141,375 126.684 Investments at markét valu• 41,665 24.990 66,655 42,216 Assèts Gift Recewablo 3.726 3.726 1,091 Llabllltles Costs not yel bilbd 2.935 2,935 7.494 Calherine Barry Joint Session Clerk Lvz McAllisler Joint Session Clerk Ellenor Paton Treasurer Chrisliiie Imrie Joint Session Clerk Dale.. 19 April 2026
Dumbarton Parish Church Notes to the Accounts Year ended 31 December 2025 1. Trustee Remunèration and Related Party Transaction5 During the year Mr l Lojan. who 15 a member ol the Kith sOn. received £4.531 for his SèTvices as organlst during the year. During the year 5 trustees received reimbursement of expenses Kn¢urred lolalling £450. No Trustee or a person related lo a Trustee had any perSc1 interest in any conlrt or transaction entered into by the charity during the year. l Movements In Funds Restsl? blfwd Rgsgrve$ Incomlng Rèsour$ R¢$ourcgs exponded Transfer of Funds At 31112125 At 01101125 Unro$trfcted Funds Designated Ladies Badminton fijnd Designated Sunday SchcKJl fund Desi9nated Events Committee Designatgj GuikJ fijnd 1.046 1,323 4.848 2.607 9,824 (9841 185) 15.8911 12,5441 19,5041 352 1.238 1.193 1.277 4.C60 2.236 1.214 3.740 Ggn9ral funds 121.672 125.412 215.435 225,259 1203,WI (212,Wl 134,043 138.103 Re¥trlcted Funds Deslgnat8d Funds 1,272 126,684 3.272 141.275 227.259 1212.568) Restsle Funds b1fv for Reeelpts and pa5fjngnts bas1$ Total Funds 126.684 141.375 Unrestricted Deslgnated Funds Funds 31112r25 31112125 Restrfctad Funds Total Total 31112125 31112125 31112124 3. Offerlngs. tax recovered and donatlons Offerings IFWOI Tax Recovered on Gift AJ Oati(S Other Donations 77.6 24.392 2.689 104.777 77.6 24,392 4,689 106,777 63.461 16,169 7,767 87.397 2.000 2,000 10
Dumbarton Parish Church Notes to the Accounts (cont) Year ended 31 December 2025 Unrestrlcted Deslgnated Restrlctsd Funds Funds Fund$ 31112r25 31112125 31112125 311121Z5 Total Totsl 31112124 4. Analysls of Payments Costs of generatlng funds Offering envelopes 138 138 181 Charltable Actlvltl•s Giving lo Grow Sl kndrews Church costs paid by DPC Sl Andrews Manse costs paid by DPC West Kirk costs pald by DPC Post Union costs paid by Wesl Kirk {¢onlra} Presbytery dues Ministerfs expenses Pulpit supply Other slaffing costs Fabric repairs and maintenance Heat and Light Insurance Church offic8 exp8nses Church organisations Organ and mus Licences NewAV equipment Other donations and giftslpresenl81ions other induction expenses Miscellaneous collections Iconlr88) Other expenses 47.707 5.484 6,841 18.694 47,707 5.484 6,841 18.694 18,810 1,666 495 52.044 18.810 1,472 1,120 495 100 25.125 24,018 29,524 11.355 100 25.125 24.018 29,524 11.355 3,900 9,504 565 874 23,299 102,724 20.193 6.065 2,776 22,519 515 T19 1,228 565 874 1,334 402 1,334 402 1,463 1.785 209.646 1.463 1,785 189.373 3,348 238,122 20.273 Govemance Costs Independent Examlnerfs fee 2.784 2,784 2.784 2,784 1,500 1,500
Dumbarton Parish Church Notes to the Accounts (cont) Year ended 31 December 2025 5. Mlnlsterfs Stlpend All Church of Scotland congregab'ons CCtrUte to the National Sbpend Fund whith bears the costs of all minislorfs slipends arKI employer's contribLrttons for national insurance. penson and housing and ban fund. Minister's sliperKls are paKI aordanCe with the natnal sb.pend Scale, %ich is related lo year3 of sefwce. For the year under review. minimum stipend was £32.433 and the MamuM stipend Iln the 5th and subsequent years of seNrR) £39.856. 6. Collections for Thlrd PartIes 2025 2024 Cancer Research Food Bank Wom8n's AKI 823 375 265 1.463 12
Dumbarton Parish Church Appendix 1 Year ended 31 December 2025 Funds hBld on behalf of the Con re on b the Church of Scotland General Trustees 31112125 31112124 Con501idHted Fabric Fund Capltal Account W&sl lQrk Riverside Sale Proceeds- Sl Andrews 11.446 12.727 181.673 11,446 12.727 Credll balance8 held at 31 D8cembeT at 5t 205,846 24.173 Consolidated Fabrlc Fund Revenue Account Dumbarton Parish West Klfk Riverside St Andrews Credit balance at 31 Decpmber 13,822 2.911 7.086 47.009 57.006 13.822 IB) Investments held on bghalf of thg Congregatlon by the Church of Scotland Investors Trust As at 31 December 2025 31112125 31112124 Deposlt Funds General purpose5 General Purposes Finlay Bequest- (Youth Work I Kirk Se55ion - General Purposes Hall Fabric Account 7.763 7.432 600 5.1XJO 82.509 196 95,737 5.000 86,303 205 99,871 Growth Funds General purposes IHetty Finlay Bequest) lane Neil 8equest 21,638 1,541 23,179 20,065 1,429 21,494 Income Fund Congregatlon81 fund Trust fund 18.486 24.990 43.476 17.950 24.266 42,216 13
Dumbarton Parish Church Appendix 1 (cont) Year ended 31 December 2025 Funds of Fornierwest Kirk hekl b Ro al Bank of Scotland Dumbarton At 31112125 At 31112124 Genefal Fund (1221411 (Deposit) 22.28 51.578.75 General Fund1284133) {Currenl as at 28111r251 424.40 540.50 Sunday S¢hool1163360} 1.023.19 501_03 Finlay Bequest {284141) outh developmenl) 8.531.66 3.650.11 Unknown 8]c14806841 -10 -10 Jane Neil Bewest1480994) 1,026.39 985.02 Kirk SessKJn (481052) 180.94 178.94 Meikle Bequest1625739) (Guildl 3.958.14 2.767.98 Women's Guild {62574n 15.04 14.87 ID) Endowment Funds M & G Charifund Investment FiraY Bequest (Youth Developmenl)) 58.390.85 49.767.12 M & G Charifund Investment Meikle Wuest (GuibJl 21.110.54 17.992.73 14