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 septeM￿r 20251. Cameron Foy, Rhon8 Foy Irelired 19
Novernber 20251, Catherine Galt. Georgie Gilbert, Mary Giifillan. Tom GI￿111an. 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 Til￿ry. Lr£ Ward. Da￿d ￿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 C￿rkI
Session Clerk
Elvzabelh McAllister (Joint SeSs￿n 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 P￿sbytery until a new minister is Cal￿d.
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¢kno￿edgeS a dislinclive eall and duty lo bring the (￿dInanceS of rel￿10n 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 Cha￿aIneY 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 I￿uM until our new minisler was inducted. Rev Eleanor Hamilton was inducted on 11
Novernber 2025. All serv￿eS 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 a￿lay$ 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 Un￿n 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 meM￿r$ of Ihe congregation. Our Interim
M￿Jerator 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 aPpI￿atiOns. 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 IndUCt￿n 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 tradit￿ndlY '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, gr￿JP 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 se￿iceS arKI joins u5 in church for the first part of the service -
Ot present il is a small group of children but we*e 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 a￿vays, 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 hO￿d 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 Ou￿th our own COngregat￿n - il also allowed us to stream important
seM¢es such as Eleanor's indUCt￿n 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 ena￿ed all members of the committee to take part in meetings and interviews when
they couldn't attend In person. This lethr￿￿gY 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 inva￿alle as we started out as a united
cOng￿gatIon. 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 A￿Sta￿l Nlnistw. Rev Mark BO$￿ff. was transferred lo aThther positron within Presbytery in
March 2025_ We would wish to thank Mark for his Commrtment to our congregalionls during this pivotal moment in the
life of the Church 91 Swtland in Dumbarton. His love of Christ shone through and he was keen lo share his faith with
the congregalion encouraging us to e>plore our own faith. We woukl hope to build on the contacts he made in the
communty as well as his pasloral wcKk with members of the congregation. At his final service hè and his famity were
presented with gifts to convey our apprecralion of their lime wrth us and. appropyiatety. a lunch was provided by the
Sunday Sthool_ We were delighted to hear in Oct¢)ber thal Mark would be preaching as sole nominee for Sl B18ne's
Church and Lecropt Kirk in D￿l￿ane and quitg a few members travelled to his ser¥￿e of Induction in December.
We were fortunate that. followng Mark's move, Rev lan Miller agreed to be our locum until a new minister was
appointed. Ian is a wdl kènt fac& in Dumbarton and we were ddighted lo have him back among us and leading
worship in his own inimi18ble style. lan, as aNvays, werl a￿ve and b0y￿d any eXFrftations and his visits to
members of the coNJregation were very much appreciated.
On the Sunday before Eleanorfs induction pre5entstions were made to Rev Eleanor Mcmahon and Rev lan Miller with
our gralelul thanks for all their support aThJ ￿)courageMent during 2025.
The Service of Ind￿tiOn for our new minister, Rev E￿anc( Hamirton. was heky (m 11th November 2025. It has been
lovely lo have our own minister again and Eleanor has brought with her new hleas and in((iatwes as well as her
boundless eneryy. She has increased our presence on Social Media with daily Pfayers, nth'ces of services and
speaal events such as the Sunday Sthool Nativity. We loc* f￿ard to 811 the new plans she has for us as a
congregation - her enthusiasm is ¢ontagiou$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 Se￿ndary school in the par￿h 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$S￿)n. She assisted with the prepar*ion of Parish Profile and
produced the quarterly magazine (using her init￿lIve to get appropriate photographs and artwork for it) as well as
providing support to the varicyjs committees and teams in the church. Most importantsy she is often the first ￿rsOn a
visilor1co￿ractQrImeMber meets and she cavries out Ihis rde adMira￿Y.
The le8dership team continued to meet rfthlhly wrth the Interim Moderalor and then wth Eleanor. These meètings
were very impNtanl duriry 2025 as it enabfed discussions atout a variety of things, allowing us to understand and
resped the tradiiions of the three Cong￿g8t1￿s in the union ertsuring that the tranSIt￿n went as smoothly as possible.
The meetings were a way of making sure that everyone in the team was wware of the current situation with regards
lo finance and propety a$ well 0$ on the va¢an¢y prc¢ess. It a150 gave E￿anor 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 C￿rkS 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 ￿$0 N1vo￿Ted. along wth ¢)ther organiSat￿)n$. 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 Sefv￿eS vknich erkabks members to 'eatch up.. Again. as a￿aYs. 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
Ih*i essential link for members.
Our floral mink81ry is another way of k*ping 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 rel￿ant 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 wh￿h 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 wh￿h 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)SSI￿11e 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 ir￿orne 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 c￿gregationS 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 preV￿u8 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￿ conlrit*rtion. 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 C￿rth & Manse. the former Sl Andrew's thurch m￿se
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 ir￿lUded 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. e￿Ctricity 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 p￿￿e$ aTrJ Ihen ¥p￿Y th￿ c￿sistently.
make judgments and estimates that are reasonable and prudent-
state whether applicable accwnb"ThJ star￿ardS 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 wh￿h disclose with reasonable accuracy at any
time the financial poS￿.0n of the charity and lo enabbe them to ensJJre that the f￿ar￿la1 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 r￿￿Onable 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 se￿lOn 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 a￿OUnts 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 Part￿Ular 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 p￿sented 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 ena￿e 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 (Pa￿ents)
for the year
Transfer Be￿8eft 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 s￿On. 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 perSc￿￿1 interest in any conlr*t 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 A*J O￿ati(￿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 CC￿tr￿Ute 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 ￿ a￿ordanCe with the nat￿nal sb.pend Scale, %￿ich is related lo year3
of sefwce. For the year under review. ￿ minimum stipend was £32.433 and the Ma￿muM 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
Fir￿aY Bequest (Youth Developmenl)) 58.390.85
49.767.12
M & G Charifund Investment
Meikle Wuest (GuibJl
21.110.54
17.992.73
14