The Church of Scotland Lochmaben Parish Church Trustees. Annual Report and Accounts for the year ended 31 December 2025 Church of Scotland Reference No: 070432 Charity No: SC004644 larch 2026
Rg1grnnc• and Admlnl•tratlve Inforn)atlon Charity Nama: Lochmaben Parlsh Chjrch of S¢oland Charity Regi8tratkJn Nurnber.. SC004644 Con9reg8tion Reterence No: 070432 Contact Address.. Mrn NarKy Hannah 17 Wallace Drfve Lochmaben, LOCKERBIE DG11 1PY Tru8tOgS The following seNed as fruste8s durfng all or part of year enthng 31st 0ecember2025'. Unltary KI Sosslon.. Mrs S Brown., Mrs W Dick., Mr A Grant: Mr8 N Hannah: Rev DT F Henderson", MT A John80n; Mr J Johnston,. Mr H Mills., Mr D Powell: V Ranklne.. Mr D Rolhwell, Mr I Scott-, Mr W Sloan., Mrs A Wllson., Dr J Wilson. prtnclpal Offic•4)•argr8 Transition Minister Rev Dr Fran¢&s Hondgr8on Session CI8Tk: Mrs Winifred Dickie Propgrty Conv&nor. MrAlistsir Brown Church TreasLsrer'. Mr8 N8ncy Hannah Ind•p•nd•nt Examlttèr Mr Gerald M MCGIII BA. C. Farrtes. Klrk & Mcvean hartered ArLountants Dumfries Ent8fpfi88 Park Healhhall, Durnfries. DG13SJ 88nk•rs Royal Bank of Scolland, Dumfri8s High Str89t IDI Branch, 151 High Stre8t Dumfrias, DG12RA Page 2
TTUStees' Annual R•port Yoar •ndod 31 December 2025 Structur•. Govgmanc• and IAana9•mgnt Govemlng l>oeumont Lochmaben chUh of So)118nd Is adrninlslered in 8CCOfdance wilh lh• 18mis ol Ihe Dè8d of Conslltulon. Rocrulim•ntand AppolntmBnt ol TNstg95 Elders of the UrtWary Klrk S&sslon are charfty trus*g85. Organlsatlonal StnKture The Unit8ry ConsJttthn was aLWed Jn Nov8mb8r2018 and works wo11. Objectlvej attd tIVleS The Church of ScoU8rMI is Trfnltarfan In doctrine. Reforrned In tradllon and Prgswerian in policy. It exists to glorify God and lo work for th8 advBncement of Christ's kingdom throughout the worfd. As a national Church, it a¢knoadg•S a distincVe call and duty to bring the ordinances of ligIOn to I pèople in every parish of Scotland through a territorial ministy. It eOPerateS th other Churches and varlous ecumenic8J b(KITeS In Scotland and beyond. Lo¢hmaben Church of S¢oU8nd is the Pah Church. linked wlth Lockerbie IW&sdalg, Hutton. Corrie & ApplegaFth. Sunday Worship is hèld at 11.45 am each wgek trj 8nable the Tran$rbon Minister to conduct momlng services. with th8 98rft8r at Lock8rbi8. Weekly worship is 8nhanc8d an active choir and an Ènthuslastic orgar7i$Vchoirmastor. The choir C4Jnsi5ts of fj men and 9 ladles and practice takes place at the dose of Sunday morning seryice. An anthem, th058n to fil in vAth th& theme of the SeICe, is sung each week. On Sunday evenings a small but enthusiastic group meetft)rfellowshlp end teathing oygan18ed and I1 by the Minister. annual carol ccncert in Decembw. arranoed by LockeTble & Di8trirt Rotary Club and support from k)cal choirs, is well attended. A watchnight sèrvlce L8 held at 11.30 pm on Chrl8tm88 Eva and a servic8 of Hdy Communlon is held on Chrigtmag Day. Joint servic08 ptonried for speclal festivals- Lent 8nd E88tsr. Advent and Christmas. Both chufeh ConggetiOnS are very supportive and 8ppre¢iative ofthe variety ofwor8hip opportunit185 offered, eg. Ash Wedne8(lay and Maundy Thursday servicos,. Palm Sunday processions through tha town. and Opgn-airjolnt events with our linkgd churehas. Pagg 3
Tru$tees' Annual Report Year endgd 31 Decembor 2025 The Church Hall 15 very fftll us1 by both church and communtiy groups. Monlhly me8tlngs Ind38 Ihg Gulld and tha Rural.. whilst klY groups include Keep fft, Htghland d8nclng, Sing4Fun, RH Youth and a Warm Hub that attra¢ts a cohort of arujnd 30 glderty people from the local cornrnunlty. A weekly rne8llng run by Alzh8imer Scolland is alsD un offer d, after 8 slow slort nrth has a 8rn811 e8tsbll8lwl group of people wth A2helmers disease and their ¢8r8rs. An annu81 coffee moming and sale tskgs plath in eody September each year whlch is one of Ihe Church's main fundraisin9 events. Carols round thè Christmas Tree. hel¢J on Christmas Eve. has beciwne a loc£1 tr&1Slk)n and altracts an attendance of over 100 includlThJ a large numb8[ of familie8. Aehlovoments and P¢rfornianc Rev Dr H8nderson's first year as Transrtlon VJnisleT oftho Julnl ¢h8rge of Lochmaben and L£KkeI& churches was el8brated in August 2025. Probglionèr. Andrew Johnstone, completed l¥B training and was successfijl in securing the p08ition 8s Ministor of Prestsvick Sl NichoLgs in D¢¢¥mr. There Bre 184 on the communion rdl, with the èvèrage age being wdl over seventy r$. On& young child attend5 Wrth her mother faidy regularfy 8nd o¢ca$ion8lly brings 8 frfend. Agtrapproprial8 leachiThJ 18 given wilhln the sanctuary durtng trje service. S8Mces are inter-generational. Attendanc08 on a Sunday mornlng are conslstsnily in lh9 high slxues and over elghty at thg quartwly Communion services. A $gNtca of music and meditstK)n was held w G(x)d Friday at 7.30 pm and a short Service of Holy Communion was lebrated at 8.00 am on Easter Sunday. Thèrè are nthv over thirty church Tr7emb8rs willtng to read scriplura during moming worship and al least len able 10 CA)mpose Prayers of intercession. A group of five EldeTS can b8 9ppro8ch8d to lead worship and three to offick4t8 at lunerals. ChvS$tlan Education Th8 link wth the local nLbTrery arJ PTim8ry School is rnainlaine(l through t8mily school assernblies, to which the Minister is invited, an(1 end of temi s8Mces held in the Church are a180 wo11 attèndèd by parantslgrandp8r8nts. Class teachers are keon enilst halp from church memr$ to deliver the Christian failh perspeclwè of the curriculum by cyening the thurch for visits. The Church presgrts a blbie to every Primary School leaver. Thgra is a very FThibve connection a I{al chli tkcare f8cility. Along wilh the prirnary sd01. they contribute to the Church'5 Shoebox Appeal which in 2025 was administered by the Bty*hswood Trust We sre very grateful to both e5tablishm8rts f thelr support. Pag•4
Trust••s' Annual Rgport Year ènd8d 31 December 2025 A8 is OUT nomial pract in May èach year, Ihe congregalion supported the Christian Appeal. Every fortnrght. a krge donalton of provisions is tr8n5POrted to a local fo(Klb8nk and, al hamst Ilme, chlldren from Ihg primary school athl Iheir haNest giflstoltK)88 of church m8rnb8¥sfoi this worthy ¢aus¢. Worklng Groups The three main working groups- WOTshyp. finance and pastoral caré- had a busy year. A new safegu8rding offi(r has been appclnted and wll report regldarlyto th8 S8sslon. The EldeTS who16d worship during the Vacancy are encouraged and support1 to uso thelr skllls when opiknunitie5 arise. Going forward, the Minister ha8 organised Ihe trustees 8j mambers of the congrggalion into teams covering all aspecls of church work. The Warm Hub magts In the chuTch hall fri)m 12 noon unlll 2.IXJ pm, fr(xn October-V4rch, 8fKI Is OF to all in the communSty. It is very w8lcomlng and offers soup, bread. cake. tea aThJ coffeè. son membern eTloy games whlle others look foEward to a chatwilh friends. During JulyAnd August 8 coff88 momlng is held in thg church mooling room. tt attracts both Church Mem1$ 8nd mgmkn of the community. and olso the IcrAI walking group after their walk. Th8 Sosston is gratgfvl to all thg volunt00rs who help at Wami Hub, summer co& mmlngs and after Sunday worship. It Is also grateful lo the Communlty Council for th8ir fin8ncial sUPPOrt of thè WBmi Hub. Lothmabm Church Gulld The Guild continuey to bg 11 supported by Churc mernb8rs and there are currgnuy 25 who attend regularfy. Tha SbabUS indude8 a vari¢ty of guest SP8akor8 and the r8rMJe of subjects covered ensuT8S that th&r9 Is always somethlng of irtsr88t to b8 heard alongside the warm f8llowsh* enjo. The annual soup and sandwich lunch was replaced thls yearwilh 50up and bacon rolls, and was wèll attended. Donadons glven atlhi5 8V8nt w8r¢ splft betsvegn Ihe Gulld's chosen charities- tmfrI83 Women'5 Aid and Bibles for B8ims. The Guild season njrva Irorn Ssptombgr to May and alway8 finish8s with an outing to 8 Ioc81 ploca of interesL Church MagazlnelMew$l•tt•r Nowsl8tters were ¢ircu18W In Aprfl and October to full aThJ supplgmgntsry memb8¥s of Ihè Church. The usual form8t includes an Introduct¢on frorn Ihg Miftistgr. and reports from tho S¢$sion Clerk, Prtsperiy Convenor, Tr8asurer, Presbytery Elder and Gulld, thus providing good communication with members. Other art85 of Interest
rè Induded and the bCt IS 8lw8ys wdl receNed.
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Trustoes. Annual Report Year ended 31 De¢omber 2025 Flnanc131 R•vlew The 2025 accounts show A surplus of £4,768. An amount of £14,118 was drawn down from the Corwlidaled Fabric Fund ICFFI Revenue Account, hdd behalf of Lochmaben Church by the General Trustees ofthe Church of Scotland, to pay for roof repairs to the Church. The Fabric, Repairs and Maintenance figure on p8ge 11 of this duMant is indusive of this amount. Th8 Lochmabon Manse costs lin¢omè and èxpèndits>r81 continue lo be shared with Lockerbie Drytesdale on a 75125% basis respectively. The manse was let fr( Janugry to earty September 2025 providing 4neom8 dlr8Ct to the CFF fund. The manse has since been on the maket for sale. A plotfor $ new manse build In West Acres, Lockerbie, was secure(I with th$ down-payment splli bebeen Lochmaben Church 8nd Lo¢kerbie Dryfesdale. It is anfjcipated that the new build 11 b8 compJ8t8d durfng 2026. after which the Minister will rnove and h8r Gu8nt Lock8rbie Manse ressdence wll be pul w) for s810. AJI néw bulld costs will be met equalty bythg Iv40 eharg&s. The donations to thè Church figure has risen in 2025, helped greauy by lh& success of the Frtday Wami Hub and the fellowship shared after Sundgyworshlp. Considerable amounts of money 90 to the Church of Scorfand over 10 months of the ygar, in parttcularthe Qvlng to Grow alloGafton If0eY Ministries 8nd Mi8sionl #n¢J insurgnc& cover for Ihe Church, Hall and Manse. Fortun818ty. wa are In B posllion to meel the88 Costs. A qu8rteTly financial report is provided to Session and finan1 informatlon Ss communicated lo the congregation Vi8 the newsletter. The Financkgl SulTrGommlttèa IFSC} conlinues to rnonlbr Church finances and report to the Sè$gion. The Church Is blessed to have generous peop WI glve regularty by sway gf standi Ordor, Free Will Offerir and Platè,. and donatlons given by Gift enhance the giving. Th8 importan¢t of k8eplng our Church going has never bgen gr8at$r and we VAII continue to keep OLW Church and buildiros in good repair for the purpose of worship and glorityng God. Re8grves Pollcy It is the policy of the Truste8s to hold reserves of at least 12 months, exp8nditrJre and the current reserves meet that objectNe. Statsm8nt of Trust88s' R&sporT51bllltlo8 The m&mb9rs of the Unit2ry Kirk Session must prepare financlal statements give 5uffic#enl detail to enable an aPpreatIon ol thè transactions of thg Chur¢h during tho financial year. The members ol Ihe Kirk Session are rasponsible for keeping proper accounting records vthich musl reflect the financial position of the Church. This must b6 done to ensure Ihat the ftnancial stslements comply with the Charitses and Trustee Investment {Scotlandl Act 2005, tha Charlties Accounts (Scoland) Regulatlons 2000 and Ihe Regulations Anenl Congregational FinanGe approved by the General Assembly of the Church of Scolland in 2007. Th8y are a150 responsible for 3afeguaTding the assets ol the Church and must lake reasonable steps for the prevention andlor detection of and other irre9ularfti8S. Approved by the Trustegs and signed on their behalf, Winlfrgd Dlckle SeIn Cl•r* AdrfLiILoA 6 . Dats,. .03 .2(# . P890 6
Ind•pandènt Examln•rfs R•port to TnMt•o8 of Lochmab•n Church of Scotland I rgport on th& accounts of the chartty for the Jp8r ended 31st December 2025. 8re set out on pag&s 8 to 13. Rospecti rnsponslbllltl•s of trust8os and examlner Tha charivs trustees are r8sponsibl& for th8 preparation of the accots Thi accordance with the tgrms of the Charities and Trustee Investment Iscottandl Act 2005 the CharitSes Accounts (Scollandl Regulation5 2006. The charity trustees consider that the audit requirement of RulatiOn 10111 (dl of the Accounts Regulations d088 not apply. 11 Is rny responsibility to exarnints the am)unts as requlred urxlgr sectKn 4411) {cl of the Act and to stste whether p8rtl¢ul8r matters have Comè to my attention. Basls ol Ind&pendeTrt Exam1¥ Btatefflent An examination is Caled out in a¢cordan¢e 1b Regulalr 11 of the ChaTibes Ac()unts Iscouandl Regulatlo 2006. An 8xamination includes a review of th8 accounUng rec4Jrds kept by th$ tharity and a comparlson of tha accounts presented wrth th059 record5. It also includes considerglion of any unusual it8ms or disclosures in the accounts, and 88gks èxptanations from th& trusl88S concernin9 any such matters. The PToce(Jure8 undertaken do not proyide all the evidgnce that would be r8quir8d In an audit. Bnd c4JnsequenUy I do not expross an audit OnIOn on Ihe vtow glw) by the accounts. Ind•pond4nt Examln8rf$ $tat8mant In the course of my ex8min3lion. no mattarhas come to my altention which gives me reasonable Cause lo belbve that In any material resFrtI the reouiraments.. . to keop oUnting records in accordance Mth Section 44 111{al of the 2005 Act and Regulation 4 of lh8 2006 Accounts Regul8tlons. Bnd . lo prep8rg aotIts whlch accord wth th8 accounting records and wth Rggulation 9 of the 2006 Acixjunts Rggulattork4 have not been met, or to vthich. in my opinion. attonton shId b8 drawn in order to eble 8 prOT und8rstanding of the #ccounts lo be r8achèd. V(LLcLKrn Ggrald M MCGIII Chartered Accountant Farries, Kirk & Mcvean Dumtries Enterprise Park Heathhall DUMFRIES DG13 IS IU3126 Page 7
Lochmab•n Church of Seotland Scottbsh Charity Number SC004644 Congreqadon No. 070432 R•¢•lpls and P8yrnents kcountlorth• y*ar•nded 31 December 2025 Unrestrkted Unr•sirl Und8slgnated DO81gnat Rostrfctod Funds Fun Funds 2025 2025 2025 Tt)lal Funds 2025 Total Funds 2024 Rec8lpts DonatiortB $¢è Note 3. pag8 11 Recelpts frorn fundr8I5ing advlles Oth8roctfv¢b"es generating funds IHall income) Gross rIpts, charllabie actNib'e¥ (Weddings & Fun8rab51 Lockerbie Dryfesd818 1Lchrn8ben Manse costs ST9 57009 54960 1474 1474 1915 7179 7179 5223 3300 3300 1810 273 273 279 Life & Work 179 179 188 Guibj 1379 1379 Investment Inco Ilncl Bank intsrestl 7209 7200 7153 From 0th8r accounts. Ise8 nots below) 1411B 14118 3388 o1hwr8cets... 200th annivarsary items {rI9$> Guild Mi88ion Box85 & GIftd on subs 15 122 122 Rètum ofVAT on Church work 782 782 1558 Total Rolp 91644 1379 93023 77913 Paym•nl• Cost of gongrating fvnds see Note 4, page 11 Charitable aCtivles se8 Not8 4. p8pè 11 Gov8m8nc8 Costs 160 160 156 85761 85761 62809 Guild 1252 1252 1973 Pur¢h?58 of I15nent Shares Guild Mission Boxes & GIftAld on 8ub8 122 122 180 Total Paym•b)ts e7003 12S2 88255 65038 SUrplUe¢ltY•ar 127 4788 12875 Note. This arnount was drawn down from th8 cons1¢Yal8{1 Fabn'c Fund ICFF] Rgvenuo AccL)unl hdd on our baham by th8 ChurGh of Scotjand GeA8r8J Trusteas. Itwas to pay for Churth ro)f r8pair& Page a
Lochmaben Church of Scotland Scottish Charlty Number SCOOd644 Congregatlon No. 070432 Statemenl of Balances at 31 December 2025 Guild Account Total Funds General Fund Total Funds 2025 2025 2025 2024 Bank and cash In hand Opening b8L9nce8 26989 2184 29173 16298 Surpluslldeficitl for year 127 4768 12875 Closlng balances 31630 2311 33941 29173 Invgstments at market valu• Income fund (General Congreg1 PuTPO98S) 130643 126858 Deposit fun(ts: Fabric & Fabric & General Purposes Depost Fund: Klrk Session Growth Fund (Generall 7835 139102 134703 Approved by the TN8tses and slgned on their behalf by.- Sessi¢yn Cl•rk: Propgrty Convonor: Date: 24 rf4h< 2 Pag# 9
Locl*nab•n Church of Scolland 8eottlsh Ckn¥rlty Numbtr SC004644 congr0910n No. 070432 Not•8 to tho ut8 1 Trustees RuneratIOn and R8latgd Partyk¢ou Tel8phon&, travel arKI Council Tax are shared wualty tsVeen Lochmaben and th8 linked chao8 of Lkefbie. During th8 yèsr. Irom Lochmaben lund8. the Minist8T reedd teleph8 eyp8rffjes of£328.97 and trav818xpensa5 of£837.55. UnCIl Tax eyn58s- r8lah.ng to Lkerb1B Manse where the Ministsr 105idgs- amountad to £1592.74. There was no Council Tax expense for Lochmaben Manse. Oponlng Balan¢• 0110112025 Closlng R•cglpts PaTh•nI• Tm8forn Balance 31112r2025 2 Movernent In Funds Unr8strfet•d Funds Generaj Fund¥ (Qurrgnt + Prèmluml 26989 91644 87003 31&30 De$lgn8ted GUI Fund 2184 1379 1252 2311 R•strl¢t¢d Fundo Gèner81 Fund TOTAL 29173 93023 88255 33941 Paqo10
Not•9 toth• Awwt•MnilN•rt 3 knaty515 ol DonaSonsRecql¥qd Uw•¥trl¢t•d VnT•strtct•¥ Undoslgfialod Dwtgnal Fund¥ 2025 Tot41 Funds Total fundi FWO StrEmg 75 8981 stsnding Ordor Iwmo Grfl AidTax 24671 9945 5666 STOO 4 AnAlysl$ of Paym•n 8nv8bp88 156 156 37761 31182 Pr&sbytery¢kn8 1540 2DD MI5t£S exPw&.. Traval ¢blI0n b) Dfyle>Jaef Hougng MinLster gBniSVchrrn0 PUltSuPPty Churth & H81 ¢Ing S(cd {d$Z¢1Hd Clubl Fqbrfc repolrnand mdnten clr£h'pIVj, Blband & WthtA Council Tax 2100 210) 200 2574 2574 311 1B719 18719 135B 1593 Heatond tiuhl Insur¥K8 41 4195 4114 1344 1354 Life & Work 185 Olfw ew888 888 No 5 p898 12 764 5781 P49• 11
Lwhmaben Chur¢h of S¢otland Scottbsh Charrty Numbfrr SCOIM Con9rytknn No. 070432 Ufftr•strlct•d Undoslgnat•d Rostrlcted Total Nots• to tho Accounts contInl 5 Anal1$ of other expenses Oth8r 8 nses thaFitable activiliag Copyrtght liCereS ICCLI & PPL) MeetiThJ Rocns' expenses Gift to Ex Independent Assessc New Churd) Computer New Manse DeFOSit Supper by the Lh event Wreath for rememtrKance Sunday 939 939 100 100 349 349 10L 293 40 293 40 6 Mlnlsterfs Stlpend I Church of Scottand congregallons contrlbute to Nathc7al 8pend Fund vthlch teaTsthe cost OF 811 Minist8rs' stipends and employerfs contn"butions for national Insurance. pen&on and housing and toAn fvnd. Mlnisters, stipends are pahl In accordance 1th the national scale. *)lth is rela tD yg8rs of service. Mintmum gtipgnd for 2025 was £32.433," and the Maximum Sbpond in the fifth arsd subsequent years of s8rvlc ds £39.856. 7 Coll8Ctlon$ forthlrd partleB The following amounl was fDnvaTdgd to a third paity dutln9 2025".. £18&00 to Poppy Scotjand. 8 Mlnl$try Costs Sincg the commen¢ement of the TTansKton81 Mlnistsr In Augugt 2024. mlnlsty costs ar8 $he(I wlth Lockwbla Dryfesdale, Hutton, Cothe & Applegarth. 9 Herltsbl8 Propgrty Heritable properties consist of the Churth. Hall arKI and a sfv)vm in the Stat•m8nt of B818n¢e6. Pag• 12
APPENDIX FUND8 HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFrr OF THE CONGREGATION Q71M32 Lochmaben Parlsh Church olscotland Consolldat•dFabrtc Fund 2025 2024 Cradit Balances h8kl at 31 D8c8mb8r at t))st 189,653 Marketvalue of Balances al 31 Dmbar 207,677 ENUE Credlt B818nce at 31 D8cemb9r 40.711 42,871 Crgdlt Bal8nee ot 31 Decknr -282 IndlvidualFund Purposè.. 2025 2024 EXPENDABLE Credit balan hdd at 31 Dmber al cost Market Valaue of balances at 31 Decemb&r PERMANENT ENOOWPAENT Cr8dlt b0C•S held at 31 D8cwnborAt (X)8t Market Val of balances at 31 December Pag• 13