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Scottish Charity No: SC002984
St Augustine’s Scottish Episcopal Church Dumbarton Annual Report and Accounts For The Year Ended 31 July 2025
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|Contents|
|Page|
|Reference|and|Administrative|Information|2|
|Report|of the|Trustees|3-5|
|Independent|Examiner’s|Report|6|
|Receipts|and|Payments|Account|7|
|Notes|to|the Accounts|8-9|
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St Augustine’s Scottish Episcopal Church. Dumbarton
Reference and Administrative Information
Charity Name and Address: St Augustine’s Scottish Episcopal Church High Street, Dumbarton G82 1LL Scottish Charity Number: SC002984 ; _ Bankers: The Royal Bank of Scotland 37 High Street, Dumbarton G82 1LX Solicitors: McArthur Stanton
35 High Street, Dumbarton G82 1LL
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Sco AVE - 1015.1
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St Augustine’s Scottish Episcopal Church. Dumbarton Report of the Trustees for the Year Ended 31 July 2025 As Charity Trustees of St Augustine’s Scottish Episcopal Church, the Vestry presents its report and accounts for the year ended 31 July 2025. These have been prepared in accordance with the Charities and Trustee Investment (Scotland) Act 2005 (‘the Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’). Structure, Governance and Management The Church is an unincorporated association, governed by a constitution last amended in 2001. The Church has three Legal Trustees and they delegate management to the Vestry, of which they are also members. For the purposes of the Act, the members of the Vestry are the Charity Trustees of the Church. The Church is a member of the Diocese of Glasgow and Galloway in the Scottish Episcopal Church. The Bishop of Glasgow and Galloway has pastoral oversight of all congregations within the Diocese and all congregations are subject to Canon Law of the Scottish Episcopal Church. The members of the Vestry normally hold office for four years and are elected at the Annual General Meeting. The Vestry Secretary and Treasurer are appointed by the Vestry. The Rector is appointed by the Vestry and the Bishop of the Diocese. Day to day management is delegated to the Rector with the Vestry authorising policy relating to temporal affairs and appointing staff. The Rector is responsible for the | Spiritual affairs of the Church. The Vestry reviews on a regular basis the major risks to which the Church is exposed and systems and procedures have been established to manage those risks. Objectives and Activities The objectives of the Vestry are to advance the mission of the Christian Church through worship, service and fellowship. These objectives are carried out through mission and pastoral activities. The principal activities of the Church are public worship and the spiritual development of its members. Donations are made from time to time to charitable causes that provide benefits to disadvantaged individuals and communities in Scotland, the rest of the United Kingdom and overseas. In carrying out its objectives the Vestry depends upon the contribution, both human and material, of many volunteers from the congregation. Activities carried out include contributions preparatory to and during worship, service on sub-committees and through group activities the maintenance of premises and fabric and a variety of pastoral and social activities. These contributions are all highly valued and all members of the congregation are encouraged to participate in them. 3
St Augustine’s Scottish Episcopal Church. Dumbarton Report of the Trustees for the Year Ended 31 July 2025
Achievements and Performance
This has been a successful year in which many of the issues arising from the previous year have been addressed. There is now a Treasurer in place and new appointments have been made to the Vestry which strengthens the management and oversight of the activities of the Church. During the year we were grateful to receive a number of grants to enable essential work to be done on the Church premises and the Rectory. These included a grant from West Dunbartonshire Council to improve the security measures at the Church premises. Grants from the Synod towards the cost of tree management at the Rectory and a donation from Friends of St Augustine’s to replace windows at the Rectory. We were grateful also to receive a grant from the National Lottery Fund to support the operation of the Soup Kitchen. We appreciate the income from fundraising and donations which this year again has been outstanding.
Financial Review
During the year we received a very substantial legacy which enabled the Church to repay an interest free loan from the Diocese and to meet its ongoing financial obligations. Legacies are one off receipts and ongoing congregation giving and fundraising is vital to enable the church to continue in its present form. Church and Hall lets remain an important source of revenue. Priorities for the next financial year are to complete the Hall restoration work and the Church security systems for which grant funding remains. The cost of heating the Church is not sustainable in the longer term and simply replacing the current inefficient boiler is not a solution. Alternative heating systems are being considered and will be brought forward for consideration. Funds set aside for replacement of the existing boiler are available to contribute to the costs of this project. Responsibilities of Members of the Vestry The Act requires the persons concerned in the management and control of every charity to prepare accounts for each financial year. The members of the Vestry are responsible for this and for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the Church and to enable them to ensure that the financial statements comply with the Act and the Regulations. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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CG DASE - 2025-1
The Vestry wishes to thank all members of the Congregation who help in so many different ways in carrying on the work of the Church, without whom nothing would be possible.
By Order of the Vestry
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Independent Examiner’s Report to the Vestry of St Augustine’s Scottish Episcopal Church, Dumbarton.
| report on the accounts of the charity for the year ended 31 July 2025 which are set out on pages 7 to 9.
Respective Responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Sections 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations
have not been met, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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St Augustine's Scottish Episcopal Church, Dumbarton
Receipts and Payments Account For The Year Ended 31 July 2025
| Note | Unrestricted | Designated | Restricted | Total | Totat | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| Receipts | £ | £ | £ | £ | £ | |
| 2eceipts from Charitable | Activities: | |||||
| Congregation Giving-General | 8,961 | 8,96] | 9,078 | |||
| Congregation Giving-Weekly Freewill | 13,595 | 13,595 | 24,434 | |||
| Tax Recovered on Giving | 4,314 | 4,314 | 5,075 | |||
| Legacies and Donations | 2 | 104,921 | 104,921 | 10.306 | ||
| Special Collections & Grants | 761 | 6,500 | 7,261 | 19,075 | ||
| Activities for Generating Funds: | ||||||
| Church and Hall Lets | 8,480 | 8,480 | 8,744 | |||
| Gift Day | 785 | |||||
| Soup Kitchen - Lottery Grant | 7,800 | 7,800 | 1,100 | |||
| Piscy 100 Club | 650 | 650 | 400 | |||
| Investment Income | ||||||
| Bank Interest | 500 | 224 | 64 | 787 | 263 | |
| Total Receipts | 149,982 | 224 | 6,564 | 156,769 | 79,260 | |
| Payments | ||||||
| Charitable Activities: | ||||||
| Clergy & Ministry | 3 | 67,516 | 67,516 | 19,774 | ||
| Worship Costs | 254 | 254 | 1,195 | |||
| Soup Kitchen | 2,800 | 2,800 | ||||
| Fabric Costs | 4 | 41,479 | 7,371 | 48,849 | 40,656 | |
| Quota | 5 | 3,928 | 3,928 | 3,529 | ||
| Administration Costs | 6 | 4,099 | 4,099 | 3,651 | ||
| Mission Support | 7 | 1,003 | 1,003 | 1,434 | ||
| vuvermnance Costs | 2 | __ 800 |
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| rotalPayments | 121,078 | 7,371 | 128,449 | 70,839 | ||
| NetReceipts/(Payments) | 28,904 | 224 | 807 | 28,320 | 8,421 | |
| Statement of Balances | ||||||
| Cash and Bank Balances at 1 August 2024 | 11,995 | 6,216 | 6,517 | 24,72 | ||
| Surplus for the Year | 28,904 | 224 | 807 | 28,320, | ||
| Cash and Bank Balances at 31 July 2025 | 40,899 En |
6,440 oe |
5,710 ali |
53,048 pe |
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| Note 9 | Note 8 | |||||
| Other Assets | ||||||
| Church Rectory (at cost) | 178,102 | |||||
| Church Hall (at cost) | 354,427 | |||||
| Misc. Equipment (estimated residual value) | 5,500 | |||||
| 538,029 |
Liabilities
There is a photocopier lease hire agreement to April 2028
Approved by the Vestry on 19th October 2025 and signed on their behalf by:
St Augustine's Scottish Episcopal Church, Dumbarton Receipts and Payments Account For The Year Ended 31 July 2025 Notes to the Accounts
1 Accounting Policies and Funds
The accounts have been prepared on a Receipts and Payments basis in accordance with the Charities Accounts (Scotland) Regulations 2006. Unrestricted Fund Funds held for the general work of the church. Designated Fund
Funds held for specific purposes. Currently the Boiler Replacement Fund. Restricted Fund Funds from Grants received to be spent for specific purposes only. Currently grants managed by West Dunbartonshire Council for Renovation of the Church Halls and Security of the premises.
| 2 | Donations | 2025 | 2024 | |
|---|---|---|---|---|
| £ | £ | |||
| Funeral Donations | 1,920 | 1,095 | ||
| Sponsored Events | 4,142 | 5,130 | ||
| LegacyandOtherDonations | 98,859 | 4,081 | ||
| 104,921 | 10,306 | |||
| 3 | Clergyand Ministry | 2025 | 2024 | |
| £ | £ | |||
| StipendandNational Insurance | 56,097 | 10,897 | ||
| DioceseStipend Grant | - | - | 3,073 | |
| Pension Contributions | 8,829 | 10,302 | ||
| Locum Fees | 406 | 164 | ||
| Travel&OtherExpenses | 2,184 | 1,484 | ||
| 67,516 | 19,774 |
The Rector is a member of the Vestry and a trustee, and receives remuneration, benefits and reimbursement of expenses in respect of services as a stipendiary Cleric in line with scales determined by General Synod of the Scottish Episcopal Church, One other member of the Vestry received remuneration for services as Cleaner. No other member of the Vestry received remuneration or reimbursement of expenses, other than reimbursement for purchases made on behalf of the Church.
- 4 Fabric Costs
| Fabric CostsCosts | 2025 | 2024 | ||
|---|---|---|---|---|
| £ | £ | |||
| Church Insurance | 5,018 | 4,852 | ||
| Church Repairs&Maintenance | 5,897 | 13,294 | ||
| Insurance Receipts | - | 2,945 | - | 11,988 |
| Boiler Repairs&Maintenance | - | 1,605 | ||
| Heat&Light | 17,903 | 13,567 | ||
| Cleaning | 3,004 | 1,716 | ||
| RectoryCouncil Tax | 3,170 | 3,023 | ||
| RectoryInsurance | 658 | 644 | ||
| RectoryRepairs& Maintenance | 6,726 | 1,955 | ||
| RectoryTreeRemoval&Landscaping | 15,862 | - | ||
| Synod ProvincialGrant | - | 9,265 | - | |
| Donation (Friends ofStAugustine's) | - | 4,550 | - | |
| 41,479 | 28,668 |
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|5|Quota|
|Quota|is paid|to the Diocese|to support|its work and|that|of the|Scottish|
|DioceseEpiscopal and Church the|refund as a whole.this yea P|r|eviouslywas £nil overpaid (2024:|£366). quota is refunded by the|||
|6|Administration|Costs|2025|2024|
|£|£|
|Printing, Stationery &|Postage|444|758|
|Lease|of|Photocopier|1,031|869|
|Digital Audio Visual, Telephone|1,681|994|
|Bank Charges|345|356|
|Miscellaneous|598|674|
|4,099|3,651|||
|7|Mission Support|2025|2024|
|Special Collections|and|Donations:|£|£|
|Mission|for|Seafarers|-|70|
|Harvest|354|=|
|Lent Appeal|257|165|
|Sum Up|Kyiv|115|-|
|Bishop's|Gift|-|60|
|726|295|
|Remitted|to Organisations:|
|Mission|for Seafarers|-|70|Taken|in cash on the|day.|
|Harvest|Ukraine|354|-|
|Lent Appeal|Refuwegees|257|308|
|Sum Up Kyiv|115|-|Plus > £600 cash taken on the day.|
|Food|for Thought|125|-|
|Chas|Robin|House|125|-|
|Rice Fund|s|956|
|Bishop's|Gift|a7|100|||
|1,003|1,434|
|8|Restoration|Fund|
|2025|2024|
|£|£|
|Balance at|1 August 2024|6,517|225|)|
|Bank|Interest|64|-|
|WDC Managed|Grant|-|18,280|
|WDC Security Grant|6,500|-|||
|Hall|Restoration|Payments|-|2,571|-|11,988|
|Security Payments|-|4,800|-|
|Balance|at 31|July 2025|5,710|6,517|
|9|New|Boiler|Fund|
|2025|2024|
|£|£|i|
|Balance|at|1 August 2024|6,216|5,953|
|Bank|Interest|224|263|
|Balance at 31 July 2025|6,440|6,216|
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