The Church of Scotland
Lochmaben Parish Church
Trustees, Annual Report and Accounts
for the year ended 31 December 2024
Church of Scotland Referenee No: 070432
Charity No: SC004644
March 2025

Reference and Administrative Information
Charity Name..
Charity Registration Number..
Congregation Reference No:
[A)chn￿ben Parish Church of Scotland
SC004644
070432
Conlact Address:
The conlaci address shown Nhould be the Name a.g that held by OSCR
Trustees
The following served as Trustees during all or part of year ending 31 st December 2024:
Principal Office-be¥drers
Transition Minister wlelf19/08124
Session Clerk..
Property Convenor.
Chui¢h Trea5ureT'.
Independent Examiner
Fa￿11¢5, Kirk & Mcveaii
Chartered Accountants
Dumfries EnteTPri5e Park
Heaihhall, Dumfries, DGI 3SJ
Bankers
Royal Bank of Scotland.
Dumfries High Street (D) Branc14 151 High Street
Dumfries DG12RA
Page 2

Trustees, Annual Report
Year ended 31 December 2024
Strueture, Governance and Management
Governkng Document
Lochmaben Church of Scotland is administered in accordance with th¢ ternis of the Deed of
Conslitution.
A Serwce to celebrnte the union of St Mungo Church of Scotland wilh l.ftrhm*hen Chiirr
took place in February 2024 and was attended by the Presbytery Clerk.
Recruitment And Appointment of Trustees
Eldcrs on tbe Unitxry Kirk Sessioii ar¢ the charity trustees.
Organisational Structure
The Unitary Constithtion was adopted in November 2018.
Obj¢¢tives and Activities
The Church of Scotland is TriniLkridn in do¢trine. Refornied in trddiiion and Presbyterian ill
policy. It exists to glorify God and to work for the advancement of Lhrist's kingdom
throughout th¢ world. As a national Church, it acknowledges a distinctive call aJ)d duty to bring
the ordinances of religion to the people in every parish of Scotl3nd through a territorial
ministy. It ¢Opoperate5 with other Churches in various ecumenical bodies in Scotland and
beyond.
IA)chmaben Church of Scotland is the Parish ChuTch, linked with LDckerbie Dryfesdale,
Hutton. Corri¢ & Applcgarth. Sunday WoTship is held at 11.45 am each week to enable the
Transition Minister to conduct two morning 8ervices. with an earlier one at LA)ckerbie. Weekly
worship is enhanced with an active choir and an enthusiastic organi8tJ¢hoimwter. Choir
practice take5 place at the close of Sunday morning services.
Sunday Evening Fellowship meetings commence with worship and prdy¢r. Broadband streamed
sermons inform and stimulate discussion.
The Border Strathspey and Reel Society gave an prefornwice in the Church in May. with
proceed5 donated to Church fimds. An annual carol concert in December. arranged by the
Lockerbie Rolary Club with support from choirs. is well attended.
A watchnight service on ChrSstrnas Fve commences at I1.30pm and. for the fwst time. a
s¢rvi¢e of Holy C(￿n￿u￿]0Tr was held on Chrisknas Day.
Page 3

Trustees, Annuvdl Report
Year ended 31 December 2024
The Church Hall is well by both church and community groups. Monthly meetings include the
Guild, the Friendship Group 2nd the Rural; whilsl weekly groups include Keep Fit classes, Sing4Fun
atld a Watm Hub that atttacts a cohort of around 25 ¢ld¢rly p￿pIe from the local community.
An adventure group for young children is available during ierni time.
The ann1￿ coffee momillg and sale tttk￿ place in the Hall in urly Sept¢mb¢r ¢ach yw. This is
one of the Church's main fundrnising events cach y¢ar.
On Christmas Eve an all-age caml Singing eveni ai 6pm ha5 become a l(Kal tTadition.
Achievements and Perform*nees
During 2024, as pcr thc Pr¢sbyt¢ry Plan. Lo¢hmal￿n Church became linked with L(Kkerbie Dryfesdale
Hutton, Corrie and Appleganb. and were givth petmission to yppoint a Transition Minist¢r. Th¢ R¢v.
comtnenced her lenuTe in August 2024 and w&$ jnined in the Octiiber by a
who will stsy until December 2025.
probationer Minister.
There are 189 members on the commuuion with th¢ av¢rdg¢ w b¢ing over seventy. Olle young
hild attcnd5 with her mother fairly regularly and occasionally bring5 a friend. Ag¢-appropriat¢
teaching is given withion the sanctsJ8ry during the Aerviix. ]ntergenerdliOn￿ services have commenced.
Attendances on a Sunday morning are consiSten￿Y in the tnid-sixties and over eighty at the quarteTIy
Gotnmunion 5erYice5. There is a servi¢¢ of music and meditation oth GcK)d Friday at 7.30pm and a
short Holy Comtnunion is celebrat￿j at 8am on Eas￿ Sunday.
There are now over thirty church members willing to read scriptyre during morning service and at
least 10 able to COmP05e praycrs of interc¢$sion. A group of five elders can be approached to lead
worship and thr¢¢ to offi¢iat¢ at funerals.
On s￿IdaY evenings an enthuliastic group of aTound 17 members meet for fellowship and teaching
thro￿gh Yideo-based presentations.
Lochmabcn Church continue5 to thriv¢.
c.hri￿ti%￿ F.ducatio
The link with the local nursery alld primary school is maintained through temdy school assemblies, to
whi¢b th¢ paTish minist¢r is invited. and end of iern) services which are also O￿n to paT£nts. There
is a very positive ¢onnection with a IIK&l cbild-care fa¢ility who. 4loThg with the primary school.
contribules to the Samaritan'5 Purs¢ Opcrdtion Christmas Child Shoeknx Appeal. We are grateful io
both establishvllentg for their supwirL
Pagc 4

Trustees, Annual Report
Year ended 31 December 2024
Class Teachers are also keen to enlist help from church members to explain and dclivcr the
Christian faith perspective of th¢ curriculum.
Worship Groups
Thc union of St Mungo Church with Lo¢hmaben incrc&s¢d thc nuTnbcr on the Unitary Kirk
Session to 25 - 18 apw)inted Elders and 7 ex-congregational Board members. It is orgdnised
into three working groups= Financial, Pastoral Care and Worship. Members of the congregation
can serve on th¢s¢ groups.
A Church Elder oversees Safeguarding {Protection of Vunerable Groups) and reports regularly
at Session meetings. Five Elders are able to lead worship and three are able to conduct funerals.
Church members support a leprosarium in Ghana with regular contributions. contrffibute
fortnightly to a local food banl. and each year make contributions (o Christain Aid. Samaritans
Purse and the Poppy Appeal.
The Warm Hub in the Cbwch Hall is open to all members of the community durtng the autumn
and winl¢r and PTovid¢5 a lighi lunch and thc opportunity to meet friends. In spring and summ
there is a weekly coffee morning in the meeting r(K)m of the Church which attracts walkers and
m¢mbers of the local community. The Church h&$ ¢stsblished a good working relatuionship with
the Community Council and this is reciprocated.
A housing project in Kenya. initiated by a Church rnember who had lived there. was suptrf)rted
by £600 sent from the Church. It was very grntefully Teceived by the Church there.
Lochmaben Chtsrch Guild
The Guild continucs to be well supportes by Church membeTS and there are cU￿entlY 25 who
regularly attelld. The syllabus includes a variety of gu¢st spcakcrs and a rang¢ of subjwts
ensures there is &lways something of interest to be h¢ard and WaTm fellowship to b¢ cnjoy¢d.
The annual Soup #nd Sandwich Lunch is also well supported by mtmbers and friends. and their
dottations wcr¢ split b¢twccn the Loch Arthur Community and the ta5tle Loch Lochmaben
Community Trnst.
Church Maga&'nelNeJvletter
Newsletters were circulated in April and October to full and supplem¢nt#ry m¢mb¢rs of the
Church. The usual format includcs updates from the Minister, Session Clerk, Propcrty
Conv¢nor, Presbytery Eld¢r, Guild and Trcasurer, plus othcr articles of interest eg. mission,
long service awards and tributes, dates for diaries and other interesiihg articlcs. It is
always inforn￿tive and well rtceived.
Page S

Trustees, Artnllal keport
Year ended 31 Decethber 2024
Fina￿¢1￿1 kètsiel*
Th¢ 2024 d¢counts show a surplus of £12.875. The financial year w&8 a straightfonvard one. with
no purchasc of inv¢5tm¢nts or drawing thwn of funds, and with thc usual maint¢nancc bills for
the Church. Church Hall and Manse that amounted ¢0 £12.055.
Whilst an allowancc for vacancy is givcn by thc Church of Scotland, mcmbcrs of thc Scssion
Conducled a gwd number of Sw)day services until the Transilioll Minister commenced in
August. this kept the Pulpit Supply payments to visiting preachers down to £1.562.
Th¢ mans¢ w&s let for all of 2024, geherating In￿Me that goes direct to the Consolidated
F2bri¢ FLfftd (Revenue) held by the Church of Scotland. I'he previous Applegartb. Sibbaldbie &
Johnstone {AS&J) Church of Scotland owns 25010 of the manse. Following its elosure, their shar¢
of in¢om¢ is Dow allo¢al¢d to Lock¢tbic Dryf¢5dalc with whom thcy uiiilcd. Incotnc and
expenditure for the manse is shared on a 751250/. basis.
Tbe Finance Sub-committee {FSC) is m&d¢ up of fiv¢ Scssion mcmbcrs and continucs to mcct
to nKyniior the Church finances and. when necessary, takes proposals to the Session for agrFement.
A detailed quarterly financial report IS PTepared for Sesston members.
Fundraising events. Sunday teas and coffees, and the Friday Warni Hub luThehes, bIing in much
iDcomc from voltsntsry donations. Lochmaben Community Council is thanked for their generous
donation lo thc work at thc Warni Hub.
The Church is in a good place financially thanks to the suceessfvl tsnton with St Mun80 alld the
kindncss of thc won(krful pcoplc who giyc so gcncrously. Wc arc blcsscd.
Reserves Pollry
It is th¢ policy of ih¢ TTUSt¢¢s to hold rc5crv¢5 of at least 12 months. expenditure and the current
reserves meet that objwtive.
Statemeht of Trnstees, Responsibilities
The membér5 of the Unitary Kirk Session rn￿$t prepare finall¢ial statem¢nts wbich give sufficieni detail
detail to enable an appreciation of the transactions of th¢ ChU￿h during the finan¢lal year. Th¢
members of the Kirk Session are responsible for k¢cping prO￿r accoudting rccords which must
reflect the financlal w)sition of the Church. This mtsst be don¢ to ¢nsur¢ that the finan¢ial
statements comply with the Charitie5 and Trustee Investment {S¢otlartd) Act 20D5. th¢ ChAriti¢S
ArGoun15 (Scotland) R¢gulalion% 2006 and thc Rcgulalions Ancnt Congrcgatiorlal Finance
approved by the Gencrdl Assembly of the Cbirch of S¢otl#nd in 21)07. Thcy arc rc5pon5ible for
safeguarding the assets of the Church and must take re4sonable steps for the prevention andlor
dclcclion ol fraud and otber irregularities.
Approved by the T￿Stee$ and signed on their behalf,
Date:
Page 6

Independent Examiner's Report to Trustees of Lochmaben Church of Scotland
I report on the accounts of the charity for the year ended 3 1st December 2024, which are set out on
pages 8 to 13.
R¢spectivt re8pon$5bllitles of trnstee3 and ex*miner
The charity's trusttts are reswnsible for the pr¢paratioD of the accounts in accordance with the
temis of the Charities and Trustee Investrnent (Scotlknd) Act 2005 and the Charities Ac¢ounts
(Scotland} Regulations 2006.
The elwtty trnstccs eonsidcr that the audit r¢quiremcnt of Rcgulation 10(I} (d) of the Accounts
Regulations do¢s not apply. It 1$ my r¢5ponsibility to ¢xaminc thc accounts as rcquircd undcr
section 44(1) (c) of the Act alld to state whether particular matteTS have com¢ to my attention.
Basis of Independent Exatniner's $tat¢ment
An examination is carried out in accordance with Regulation 11 of th¢ ChaTities Accounts
(Scotland) Regulations 2(M)6. An examination includes a review of the accounting records kept by
th¢ charity and a Cornpurison of thc accounts prcscntcd with thosc records. It also includes
consideratioTh of any unusual items ur disclosures tn the accuunts. atLd seeks. explwtlo￿% froEll the
tru8teeq ¢(Trn¢eming any such Tnalfrr5. Thc proccdures undertaken do not provide all the evidence
that would be TequiTed in an al￿1¢ and consequently I do not express an audit opinion on the view
given by the accounts.
Independent Examiner's statement
tn the course of my examination. no matter has come to my attention [oiher ihan discltxfEd below ]
which gives me reasonable cause lo believe th￿ in any material respect the Tequirement5'.
I I to keep accounting record5 in accordance with Section 44 (1)(a) of th¢ 2005 A¢t ond
Regulation 4 of the 2006 Accounts Regulations. and
to pr¢par¢ ac¢ounts whi¢h accord with the accountillg records and comply with R¢gulation 9
of thc 2006 AccounLs Regulations have not bcen m¢t, or
to which. in my Opinio￿ attention should be dTawn Tn order to eD#ble a proper understanding
of thc accounts to bc rcached.
l-.arriLS, kn.rk & MLVca
Dumfries Ent¢rprise Park
Heathhall
Dunjfries
DCFI 3SJ
Page 7

LtschJMben Church of Scotland
Scottish Charity Number SC0114644
Congregxrfon N•. 1170432
Receipt5 and Payments Account for the year ended 31 December 2024
UDrestrletsd Unrestricted
U#desigThated
DesigRAled Restricted
FuAds
Funds
Funds
21124
21124
2024
Total
Fund5
2024
Totsl
Fund5
21123
Rectipts
Donations
see Note 3, pag¢ I I
Re¢¢ipt$ from fijnthaising activities
Other activitics 8eneratin8 funds
54.960
1.915
54.960
51,726
2.285
1,915
5223
5223
6,370
Gros$ receipts. charitsble activities
Iweddirtgs & Funeral$l
Applegajth. Sibb31dbie & Jolmstone
Life & Work
1,810
1,810
279
1280
279
2,022
168
Guild
2,566
5,239
Investm¢ni income (itscl Ilank int¢rest}
Frvm ¢ither ar￿u￿t5.. closuie of St MuDgo
local account
7.153
7.153
3.388
3.388
herreceipts
200th a1ujive￿ary IleD￿ {mugsl
Remrn of errorpayment
Gllild Mission Boxes
15
15
18
316
138
Return of VAT on Church work
1,558
1,558
77,913
1,795
Total Recelpts
7(469
Pavments
Cost of getL¢rnting funds
see Note 4, page I I
Charitable activities see Note 4. page I I
Guild
156
156
142
62.809
62.8D9
63.082
1,913
1.913
2.731
Purchase of Investment Shares
22,000
Guild Mission Boxes & Gift Aid on subs
160
160
Total Payments
63.125
sury1p￿der]Clt for ye*r
13
469
12875
P8ge 8

chm#ben Church of setst￿nd
SoTrttiih Ch&rity Nrymher SCIMM644
Congreg8¢iow No. 070432
StAlement of Balances Al 31 December 2024
Gulid
A¢¢ount
General Fund
Tot•1 Funds Total Funds
2024
2024
2024
2•23
B￿￿k alld ¢a$h in batyd
Opening bala
13,645
2.653
16,298
30.498
Su[plu￿[derlC1t) for year
13,344
469
12,875
24,173
-14,201
Closlng balances
26,989
2,114
16,298
Investments at market value
Inc¢)m¢ fi]nd (G¢n¢ral Congreg'l Purposes)
Dcposit funds.. Fabric & Fabric & General
Purposes
126.858
125.711
Dep(Trst Fund.. Kirk Session
Growth Fund (G¢neral)
7,835
7.159
134,703
132,880
Approved by the Trustees and signed on their behalf by:_
grs4ion Clerk-
Property Convenor:
Datè:
Datt:
H4rf 2f
Page 9

L￿h￿#bett Chyrth of Seot]atsd
Scottish Charity Number SC(104644
Congregation No. 070432
Notes to the Accounts
l Trnstee$ Remuneration Related Party Acfounts
During the year of vacancy there were no manse telephone or Council Tax expenses inCU￿¢d.
Opening
B8lance
0110112024
Clo$lDg
Balance
3111212024
2 Movement in Funds
Reeeipts
P•yments
Trgnsfer8
Unres¢rlcted Fullds
General Funds {CuTTent +
Premium)
13.645
76.469
63.125
26.989
Designated Guild Fund
2.653
1.913
2,184
Re5trift¢d FuJJds"
General Fund
TOTAL
16.298
77.913
65,038
29,173
Page 10

Lochrn*bell Church of Scolland
Stotllsh Clarlty NMmberSC(rfb4644
Collir4*don 070432
IYote5 to tILe Ac¢ou&ts eQ*tinued
3 An*ty5is of DonatknDS Recelved
Uore¥trkieO
'DdeslEDAted
Funds
2024
Ujbreslrjtled
Dtsign•t
Rtsttkted Ftynds Toi*l
Totsi
2023
2024
Pbie off¢rin
5.697
8.981
5,697
8,9¥1
24,671
5,IX)I
rwo khemc
7.142
Standing ord￿ IJKDMB
Gift AidTtx
24.671
24.776
9.945
9,945
9.Ih5
D￿all0)l%
5.666
4,843
51.n6
4 An4lysl$ of P*ymeDfS
CosL of
erdtin
J5
142
156
156
142
Charitablcactiviti
Giving to Grow ali(UlM)ti
Pre5bytcrydue&
Mi8siL
31,182
31.182
21.654
804
6(K)
Minis￿8 ¢xwsts". Ttsvei
Teleph￿c
OrganistsChtsimi*strr
Pulpit Supply
Churrh& Hall Cle4RiDg
Sunday Schfy)I lkndsZon¢J1401 Cjubl
Fabnc Tepaits and maintenance
Church'phone, Blband & Website
Coun¢il T
379
379
1,867
1,867
1.562
2,236
275
12.055
1,358
12.055
23.613
1.358
656
H¢At Light
Insui?nce
3,642
3.642
2.696
4,114
1.354
168
3,780
StalioN¢iy. ncw51cUcr5 Ctc
Life& Wwk
1,354
210
Other expEnse5 See Nots 5 12
764
764
PRg¢ll

IAxbm8beD Church of ScotlaTrd
Stottiyh Cb*rlty N￿mber SCWM644
Cbngreg*¢lon No. 1171M32
Unrestricted
Undeslgllated
Restrlcted
TotAI
Notes to the Acrtsuttts totttinued
5 Analysig of other eJptiises
Other ex
charitable activities
Copyright li¢en¢es ICCLI & PPL)
Me¢ting Room expenbes
Union S¢tvi¢e catering exp¢n
Wrcath for rcmembrance Sunday
325
325
104
297
37
764
297
37
764
6 Minister's Stipertd
All Church of Scotland COn￿¢￿tIo￿ ¢ontribute to the National Stipend Fund which bears the cost of all
Ministcrs, stipends and employcPs contributions f(pr national insurzntt, pensson and housing and loan fund.
Ministers, $¢ipends arc paid in a¢coTdaDce wth the national stipend scale, which is relatcd io ycars of servicc.
Minimum slipLRd for 2024 wus £31,642" and the Maximum Stipend in the fjfth and 5ubsequenl years of seTvice
was £38.884.
7 Colleetlons for third b*rtfies
The following amount was fonvarded to a third party dunng 2024-_ Poppy &ot]and £201.00.
8 Ministry Costs
Ministry costs are shared wtth Locke￿1¢ Dryfesdale (previously Applegarth, Sibbaldbie & Johrtstone Churrh
until theirunion wrth IA>ckeTbie Dryfcsdale) on a 75Vo and 251/0 basis.
9 Herit#blt Property
Herttable propenies consist of the Church, Hall and Manse atid are ttot showts in the Statetnent of Balance5.
Pthge 12

APPENDIX
FUNDS HELD BY THE CHURCH OF SCOTLAIYD GENERAL TRUSTEES
FOR THE BENEFJT OF THE CONGREGATION
070432 Lochmaben Parish Church of Seotlsnd
Consolidated Fabric Fund
2024
2023
CAPITAL ACCOUNT
Credit Balances held at 31 December at cost
189.653
25,107
Market Value of Balances at 31 December
207,677
35,011
REVENUE ACCOUNT
Credit Balance at 31 December
42,871
27,586
TEMPORARY ACCOUNT
Credit Balance at 31 December
180,123
GRAND TOTAL
440,201
267,828
Individual Fund
Purpose..
2024
EXPENDABLE
Credit balances held at 31 December at cost
Market Valaue of balances at 31 D¢cembeT
PERMANENT EIYDOWMENT
Credit balances held at 31 December at cost
Market value of balances at 31 December
No¢a$
Ft4riher to the Union behveen St Mungo Church of Scotland with Lochmaben Church of
Scotland (official union dale 01/09/2023). the above 2023fvnds represeni the transfer of
union balonce,s.
Page 13