St George's BE PART OF IT The Church of Scotland St George's Church, Dumfries Trustees, Annual Report for year ended 31 December 2024 Congregation No. 080449 Charty Ref. No. SC006404
The Church of Scotland St George's Church, Dumfries Trustees. Annual Report Year ¢ndgd 31 Decomber 2024 The Trustees present thelr annual report and financial Statem of the charity forlhe year ended 31 December 2024. The financial slalements have teen prepared in accordancg with the accouth"n polic set out in note 1 to the acccKJnls and comply wrth the General Assembly Regulations for Con9regational Finance, the Charitias and Trustee Investsnent {Scotland} Act 2005, the Ch8rilio5 AccoLmls {Scotlandl Regulations 2006 la$ amended) and Ac¢ountiry arKI Reportng by Charities., Slalement of Recommended Praclice applicaue to charitw preparing Ihoir acc¢JJntg Sn accordarte with Il Financial Reporting Standard apIcable in thè UK and Rgpublic of Ireland publishgd on 16 July 2014. ObJectlv•s and Actlvlties The Church of Sc¢tLand k Trinitarian in doctrine, Refonned in trwjition Presbyterian in wlty.ll exist5 lo glorrfy Godand to work forthe advancement of ChrisV6 Kingdom throughwt th? wotld. A$ a natiorbal Church it aCknoWg8S a distinctive eall ar duty to bnng the ord#iatKes of relyion to the peopFe in every parish of ScotlaThl Ihrowh a temtorial min. St co-operates with othw ChurcPÈs In various ecumenical bcdies in Scotland and kyorKY. AchieY•monts and Perfonnance l am plea3ed to report tha Ihe pa8t ts¥ee months been postlve in all SOTiB of ways, Ov one hundred tsventy people worshlp rularty on a Sunday momirwj which has been a m2rk8Y increase wimarily due to welcomirvJ members from St Mary's-Greyfriars ctingregation. In d1th)n, numbers Vielving the live strming facilty conbnuo to Iner8ase wth an aver¥ of ov8rone- hundred each weak. The various organisatiorts contsnue to aY avltal part in ts work of siGeorge's. One Tr)tabb foufe has been the Introducti of a singirKJ gr4p who lead the ¢gregatiOn learning new pr8ise items. The pl8nniro group, ¢omprrwng of rewontatives from the organisation6, conbnu8s to Orerale ogramme of chureh èvonls. TF)art ycrtj to everyonÈ who has giwn up tholr timé In so mary ways to allow worship to contmU8. Our clwrch hall ha¥ seen an n¢w¥e in ou13hde lèts but ¢ontinue¥ to be available for Blood TransFu5K)n SeNices monthty. The hall is als) the wevkly venue for our mea18 woject. W? to offer supwt lo the many Ukrainian fami.esWho attend Englh clwd8es evgry Friday. Our ¢onGregaknon has once again risen to the challenge of ping families caught up n ihe cost-of- INiro crisis. We havg established a connth1n with Ihe ArAx charity whh runs a Dumfriesshirefocrfj bank. ba in Dumfrles. Every Sunday moming rK)Thryperfshab food aT¥J other hou5efvJd neces3iti'e3 are thnated forwarded to the Icod bank. Ourannual fundraislng events sh as Coffeemorning and Cthstmas Fayro wwe hdd ar¥J ¢tin8d to be very popular.
S•sslon: The Kirk Sesson togethor with tho Safeguardin9Co4oorthnator continues toworktowardsGom#ylng wlth all r1[em¢nts ol Safeguarding re3ulatitsn Communlcallon: T1 communicalicn team conts'nu to b? proactwe. The St Georgè's websrte togetrer wlh the Facebook page have been a very popular methcé In wovijwy Ghurch u•. M•mborJhlp: On ts 3111 Docember 2024, there wwe 414 mwntws on thg roll. Servlca8: Normal SuThd8y service at 11am Live stwming gervi¢as every Sunday reaching on a¥age 70 ¥18 Chrt8tm8s Day family seNice Christmas Evé sèrvice ty candldmjhl Full Communlon was Celebra ty) two oc¢asKI. •i April and NDvemLw in chuTch and online. Noon Communions continu8 on 8n ad-hoc basls. Charftablo Donation•: The congregatton remainsceynmrtiedto supporting iwo charith88. Therewere donat$ of£874 made during 2024 S1t b•lween Te8r Fund and CRY. CRY- Cardr& Rk in the YoutYJ- supports youryJ peop diwJnosed wth potentialty Thfe- threatening card conditions and offers tereavement support to families affected ty YSCD, CRY promotes and devebps heart $cenIng programmes and funds medical re5erch. CRY pulJlshe5 and distribLrtes medical inform8tior) written by adIng cardiologi8 for the gwal wblK. Cardiac 5¢reenYu In Dufflfr and Galloway has been fundad by The Dav¥J Hill Memorlal FuJ, Tearlund is an int8rnat£onal Ct¥istLqn relf and developmer7t agency based in the UK.11 currentty works in aroL4nd frfty CoUntrs, with a primary focus on SUPForting those in povety and providiivJ disaster relief lor dt&gdvantaged communities. The Mission of Tearfund is'lo follow Jesus vvherv Ihe needis grealest. responding lo ct78e8 and partnering wilh loGal GhurGhes and OanationS lo help people lift themselves out ol Poverty
Flnan¢lal Revhw 2024 2024 hAS seen a much hvther than la yw due lo the Legac185 of £460.CKA) Mcelved. Offwiwsfrom weekty freewal offeriry env0, on ale and standwlg orders were up last year. We have over 1DJ members giving by Standing Order great are gift aidwj ang wllh many of our frttwill offering e0nlribJtc. Desprto the cost-of-living crisis rt was good to See 8 continu8d mcrèa8e from 1he wevious y. Monw raised from the use of preMS has also increased rtun¢1y. alb&il ulilty bills have hcreased due to moreactivibes. The mn wurce of income is rec6yvèJfrom the Bk)od Tran$fusion Service. The flat adjacent lo the Ghurch ¢onts"nues to b8 let and Csyrtinues lo be a good sourGe of income. Fundrasir¥J incomo has a150 inc¥8as8d mainty from thè Coff•8Moming wi Apn'l thé Chritha5 Fayre in Novemtjer. Weccnlinue lo kp tight ctrol over generat expen(lituie. the ouljays havebn keplto an absx)lute minimum. Although u11 bills have wicreased th has bn CL)unteracted by an increase in hall lets, The general fabric of our premises rernains in exCrIt G¢)ndilion, which has seen a reduction in fatx co¥ts from last year. Thank you to everyone for thr conts'nued f inancial SL4)F#Jt. Reserves Poll¢y The charity Trustee5 have consdered the re5efves requIr) an<1 havetaken into accountthew current and future li8bililies. l pleased lo say that we contiiue to hotd reseNes of approximately four monlh8' pendItUre incluthrvJ designated lunds. Structure Govemance and Managemenl Gov•rnlng Document Tho Chureh is a¢knSnister8d in a¢¢ordaKe with th t•ms of thé Déod of conslU. Re¢rultment and Appolnlmont of Trusleos Membws ofthe Kirk Se3son and Deacons Court arg the chartytru5tees. Kirk Sesyon members are the dd8rs of the church and are chr)sen from Ise memirrs of the church who are consdered to have the aF¢)rowate gilts skills. The minBter, who is a memberof the Kirk Ses%on, i¥ elected by the congreg2liDn and inducted by the PreSbyly. The Deacons, Court is appointed from wrthin Ihe congregaticn and members of the corvJrwJalvJn ae invited lo nominatè individu* who ara lieved to have the skills and commilmwtto contributa to th9 manaJemenl affairs Df thè church to become member5 of the CcAJrt. Court members are then apFrf)inted al the Stat1 Annual Meeting and seNe of three years after whi¢h they must seek re.electr'on at the next ststed Annual MeetirvJ. Organlsatlonal Struclur• The Deacons, Court is chaired by the minl8ter and roulinely meets four tim¢$ in • y#r. CertÈin rtsponsitrAlbti'es are deated to the Finance Commrtle8and Propty Commitlee as apFryri•ts. The Kirk Session, which norm8lW meets six kn'mes a yw, is responfible for SkritUal affairswithin t church. Extra meeting$ of wther the Dea¢ons' Court or Kirk Session can b8 caw If noces5ary
Reference and Admln18tratlve Infornation Tru•l•e• - M•mbar• of Klrk 8•88ion (361 Tru•teo8 . Members of Deacon8' Court (22)
Trugt•e8' Annual Report Yur wdod 31 Decembw 2024 Prlnclpal Offlee 8earefS: Minlstèr Sè8wI Clerk. Cl•rk to Dea¢ons Chur¢h Treawrer. ourl Prlnelyl Offlce: Charfty Name.. St Géorge's Church, DuMlrlè• Charity Ragt6tration No.. SCOC6404 Congrtyalion Rderence No.. 080449 Contact Addr8SS'. Audltw• Carson & Trott•r, Charterad Accountsnts, 123 Irish Stroot. Dumfries. DG12PE 8ank•r•: Bank of Scotlar 91 High Slreet Dumfries DG128N
Tru•ts•• R•$ponibllltl•J In Ralatlon to tho Flnanclal Statements Tr¢ charty tru8te88 are for prep8ring a trustees, annual rewt and fin01a1 ststements in accordan¢¢ w6th applicablé law and Vnhd Klngdom Accwnting St8rthrds (Unw Kingdom Goner41ty Aecepted Accounllng Practice). Th• law appllcablg lo charlll8s In S¢otknd requK6s charty trues to Prepare fin3fflcial statements forea¢h fin•rti81 yearwhiGh shTh¥ a true and fairview of the state of affairs of the charfy and of th• incomww raUrceS and epplication of rewurcos. of the cty for Ihat p¢n'od. In preparrs th08e finan¢iel statements, the trustees are required lo.. wjrtable accounting polict•s ar#J apply thom ccn8iStenty obgerve the mdhcé and principles in the apKAicaL4fr ChaTilies SORP make judgm•nts and 8stlmates that •r8 reasonable and rxudenl 8tOte whether applicabb ac¢t)unting standardg and statgmenls of recommendgdpraclkg hav• been folbwad, sulect to any d8partures disclowj and explaird in tha IanCIal statemonts eparo flnanclal statamants on a gc4ng concem .8 unless rt is in¥r0e lo preie that lh8 chwlty wlll cwtinuo in opjrational •xthc The tru088 are r•8pon8ible lor k•eF4ng wopor accounting rec(xds which diKlos• wrth r94¥9naty attcLsracyal any tlm&the financial po$Mlon of the chanty and enablirNJ them toensuio that the financtal stat•menl8 ¢omply with the Charili88 aTra Truste8 Investment Iseotland) Act 2005 and the CharfUe8 Accounts (Scotlandl Re9uL4tbyr 20C6 (as amendéd). Théy aré also roSp0e forsaf8guardSng th8 •s••ts ol the charty and I&for taklro rnaw8blo strfJs for th8 pr•¥ention and det8cb.cn offr&ud and )ther Irregularities. Tha trustwg are ra8pon8itye forlhe maintenance and integrty of financial infomialion on tho ¢ongrègali¢)n's wthite. Legislalton in the UrHted Kingdom geMing the preparation a1 dl88•minakn of finonciAI 6latements may diffor frxn in otherjun8diction roved b the Trustees sign8J on thw tehslf D*¢., 24KI312025
St Geor8e's Chur¢h, Dumfrles Independent audltorfs report to the trustees of St Georrfs Church, Durnfrles Oplnlon W• ha •udlted the In¢81 5tstements ol St George's Chur¢h I'h• ¢horityl for the yeorended 311¢ D•c•m6•r JD24whith c$XrIs• the stateffÉnt of flnanclal •C¥vItl. tho bae ihe•t notesv) th• fln•nclil ittt•m•rtti, Intluthni 8n1can1 KcourntlnK lICIs. The flnantlI rportlng framewrl thit W b••h •ppll•d In Ih•ir pr•yra¥on L% appSIcae l•w and Uniied KlTr8d¢m Accotsndr4 Standards, IlUdIn8 FR5 102 The FlnondolAeptyin9 StOndo opplkoble lrt the UK ondAepubllcollld IU#btÈ¢ Klnldtsm GenEr41{AcCept&OAf¢oUnnI Pra(t¢il. In 0vr oplnlofi, th¢ IlrtJn¢l•l strt•mvnts'. 'w• i true affid falr vi•wol the stst¢ ofthe ¢h•rlVs aff•lrs as at 3111Drf•mber 2024•nd of Its In£effAni I•r£I> and ap1¢•t50Th of I•rCe$l0f the thèn hdèd. h•we b••n Proper pr•pr•d Ih c•rd•p¢• wlth und Kkn8dom G•n•i•ly A¢<•Pt•d A¢¢ountlni Pi•etk lapF41cabk to small¢r entltlesl- 4nl •h•wi been prewred lrt aCtt•rthncè wh the requlrennts of the chare5 and TrLuwe (scr4nd1 Aet 2005 and reeulaiion 8 tyftho Ch•rli$S A¢COLmts Iscodandl 2006 l•$aMrtthél. i lar oplrlon We c¢t)du<tsd ouraudrt ift&cordance wlth knternatfoTral Stand¥ds on Audltlni IUKI11SAs IUKII ifid appllcable Our responslblllde5 under th05Q 5tsndard5 ore lurthEr de5crknedln the Audltols respOnbIl¢$ fvrtht oltlre ftnanddl se<tbn of our report, We •r¢ Independent of the Charlty ITh i££ordanc• lth ih• •thic•l teqtslremThis th•t are relevant tè atsdlt of the finan¢ial st4terrnnts lft th# . In¢ludln8 th• FAes Eihk Stsndard. we hvo fullllkd ouitsther ethlEal résponslbltitlosln xcordance 41h thes• r•qulremènls. Webello¥e th•t the audlt evidence have cbtsined Is yJffl¢lent •n¢J apprcprtste to pro¥lde •basls lor our oplnlon. Condujkni re10¢01Th8 tort•rJb ith •tsdlltl4 th fin8ncki1 ststeffents. we ha¥¢ concluded th41 th trusmes uje of the qglni ¢oncér(b b•sM of •ccountlng ln the preparatton of the flnanctsl st•teffent5 Is •pproprlat. 8•wd ¢n the work h•4e perfOrTrd, have not Idtniifled rr%orial uncertllnts reliune to evants tx coAdlOn$ th•¢ InJhfiduolty or co#¢ctlvely. rtwy c1 5l8nifkl dbI 00 the Ch•rlty' alIty to wntlnué u • lfil con¢•rn fr•r• p•rbd ol ¥t1•15t 12 Trth$ frornwhen the fln•rKII Jt•t•mor •Te authortsedfoi Imuq, r¢wnlblll05 and th• re$ponsibiiitl•s of th• Irwsty•s th r•y¢t to ¢onc•rn •r• d•Krtb•d In t r•i•¥ant se£ttans of thls reporr. oth•r lTrform•th Thè otherlnfo¢m•iitsn te1mpr+S the Inform•¥om Intlud•d In the •nu•l r•porr.In¢ludlA$th• tru$, r•Fofi other than tP flnahclal srarewnts eur Iudltor's report thereon. The trustees are r•iDonsWe IOT th• oth Informatbn contsined wllhln the •nrbuo1 reptsrt, Qurvplvlov the fin•n¢5al st4nnts do$tw coverthe ¢th•r Inform8th)n •nd. exEept to the extent oth&rwts• xPlltl¥ st•ted lfi oyr repon, do fiot expr•55 any form of assuranc• Conclus¢) th•r•on. Our responslbllty read the ether lthlormalon Ind, lrt d¢ln8 10. ¢onld•r wh•ih•r th• oth•r lfiforffthk)n rNteilalty In¢onsistsnt wlth the flnanckl st•teffents ¢r our knowlely obtsined in th• 20urw of •udll othgrwts• 8py4rs w be 0terlY ftlsstated. W we bxentlfy such mx¢rlal Incon$btyTrcles w app•r?nt rrthrl41
rn1s#•t•nfits, WD are reqwlred to d¢t¥mikne whEther th1$ ¢e1 rise to a mèterlal ftrfssMen#t In the nnanclol st•mvnts thene& W, based onthe W4Drkv have performd.wd ¢4¢ludelhatther•SJa miterlal fflis5tstsrn•nl of thls oth•r Inforrniiion, afe r¢gulred to remthitfact. W• h•¥e no¢hln810 report In thls re8ard. twi•n w• u• rewlrqdto rnport ty Exc•pt In the Iliht of the krIede ènd uné•rst•ndln8 of the eharmy aTrd envlrfmnnt owned In the ¢ourseol the dlt, h•ve not IdenYfie(l ftllterl m(utstEments In the tru5ree5' repJrL W• h•¥• noihln8 ¢0 report respectof thv folkn¥1 matyers In r¢1adon to whkh the Charttles Accovnts (SC11nd} Re8uliik$ 2006 r•4ulr• usto repvrt to you ff, In Gwr 0olnbn-. •the Inform•th In the trusi¢e5' ieport 6 Inion5tent In ooy rnrlal respect the flnonclal 5tateffnty or •iuffi¢l•nt•¢eountln8 r•¢orlshm not been kept or •th• fln•ncl•l thrntnt$ 4re not h a8re•fffvtwlth th¢ accotIng[trords. or •v h•ve not rer¢lv4d ull th¢ informitlon •Trd i¥planatk)ns reg¥lte ftyour •udlL •iPUnslblltSwi of trui1• AsexpL•lne4 re the tsustee5' r5ponslbiiities stotement Isei pa8e 61, the trustees are responslty lor th• pr•p•r•ti0n the 14rn•nclol Ststents ind for beiTri sausfied that they biV¢ • true •t)d fair vlew. and fty su¢h Int•rTr•l control as lh• vu5ts04 d•t•rmSn¢ Is n•¢0$5•ryto en4bl• the prep8ralton of fIn¢1 statsff h•t •r• fr•• frrynmitrlaJ ffA55t4meThL wh•thr du• ¢0 fraud or orror. In prep•rlrn¢ihe fln•ntl•l stJteireritS, the trustees afe responble FOT a55@8 the char5 ablmty to contlnu•8S • 8ohi conctrn, ¢1$¢$1% Is applkable, tter$ related to golD8 concern ond th¢ Eolng ¢oniern b4515 ¢4 •c¢guntrffi uNl•$i th• trtssttti •lth•r Int•nd to IUld11• the Char or io Cel operatb)n¥ or have no re4¥sd¢ •li•rna¢fv8 bvito do 50. Audk•rfs r•iponlbllhs br th• 4u¢4t ol th•lln•rthl rt•temeffts We hwe beenapptynted as audltor 1)der se¢ik)n 441111¢> ol ¢he Ch•rl¥es and Trusree Investm?ri Iscotlandl kt 2005 rewrt in Kcord•nce vAth the A¢t •nd rtl¢vènt¥rfuliUon5 rn•dg or ellect therEufftd•r. Our•biKOv•s•r• to obt•ln re•sonabl¢ auran¢t •boul whgthr th tlninclal stat4rn•nts as • %thol• •1• fr••from mxerkl m155tatsrnent, thether due th fv¥ud or•rrar.and to 455ue in audltOT's rep)rtthat Includesoui OF4nlon. Re450nable is a hlgh lev•1 LFf as>urJThce,bL¢15 not a 8uarantee that an •udrt con¢JJctedln accordance1h ISA5 IUKI wlll •lw•y¥ d•ts¢t• mlterlal mksstjterrtiit when n e¥tsts. Mlsst•t•rn•Trts c irsse Irom fraud or error and are consldered mitErfal if, individuJllv QT In th¢ •48reyte, they could reès¢n•bl¥ be •xpètt•¢J to Inllu¢n¢e the •cofflornk detL8ksns of users takén ¢fi tho b•sls of thos• flncl stotenwnts. Irrt8ul•flUes, lncludlr8friud, we Instan¢es ol <0mplIance wth rewlafjons, We des1 proceduresln lin• wlth our rosponsltiiitlÈ4 outllrngd abcNe. to é¢t¢¢t matr141 rrA55tsterrnt5 In respgctofirr¥8ulartt& IrKludln4 fr4ud. Th¢ exiefit towhirh our yeKtdure5¥• cyble otde*ctynE irreoukrltles, InctudlTr8 fraud Is detslied below.. ft•VW cl th• fln•Drlol stst¢rrMJnrs dlxlosures and thstlni to supportln8 docwnentlllon to •ssess oYnpli4rncè wlth provlstefi of rel¢Trt •nd re8ulatK•ns de5crlbed as • dlrect effeet the flnincial ststernent&
Enqrfa of m•rMa•rn•rtt concernlns •ctr¥l and potentta Ir(Won ¢lalm PerForrths ar11 procedwestrl Identlfv a•y unusual or ¥neKFe¢ted re10h1PI th•t miy lThd5c•t• rlsks ol m•t•l•f rnbsststemnt dul tofr#ud, O•talled and r•.performinc• t8stln8of Specthc coTrtrc4s and c•leukntson$. RÈadln& mlrtutès ofthose (hat8•dth >V+rnInc•. In addTssln8 the rlsk ot mana8eNnt o¥erflde of cortroh, tesfjns Ih? approptl•t•n•u ol lourn•l •ntFI and other adjustments.. I5511 whether tht Judts In nwklni •¢¢ounrlTr8 ¢Jt5m•t•i •r• Ihdkatlve ol J potenttsl b5a5. The audlt remaln¢d aLqrt ts •mi Indl¢)tton of fr•ud or rw-conyK••¢• wlth la Ind r4iul•¢bnJ throughoth ihe I11t. A fvrthtr de%crlptlon of our rèw)thslbllttles lor audlt ol the fina1•1 Aathm•nts is bx•t•d on iin•ncL•l I¢•porn¥coUnC1r5 at.. w4y•j.frc.okI1UdltOW5reYpO01•blIbI1eS. Thkn 4JeKrWlon lorffpart ofour rewt. Us• Of our r•purt ThLs r¢port Is rn soknly io the ¢h8rirfs trustee4 B5 a bolty, In 8CcCfdC R•wlith)ts 10 ol the ¢h¥kles Accounts lscodandl NeguTIOnS 2006. ourauthi wark h•$ be•fy uodert•k•n s¢ th mlht th• truSf•es those mattkrs artr requlreotostste to th&m 5t) art audbtorfs rewtèndfor Tho otherpuw. Toth• full•it•ktent perrritied by law. do fiot acceptor assvmè resKonslblllty to anyone other th4fi th• thlty'S trull•es •¥ 4 bjdv, for xudlt yk. for thls rÈpDr, ortor ihp. rJDln1cJTrs we have forrned. St•tutory Audltoti 123 Irlth Street Oumlrl•s 0612PE (Carson & Trottef Chartewd Accountants Is ellilble to act as an ak*lltor In tyrrr& of 1212 of the Cry•nle$ Att 20061 28th Novém1 2025
St G•org•'8 Church, Dumfrlo• Slatsm•nt of Flnnclal Actlvltl•• Y•ar •nd•d 31 D•e•mb•r 2024 Not• Unrèstrlctsd R•8trlcted Funds Funds 2024 2024 T¢)tsl 2024 Tol•l 2023 Incom• Jnd Endowm•nt• from: Donatlon• and L•gaciM & Olh•r Charltabl• £tlvltl•s Olhgr Tradlng Actlvltle• Inv••tm•nt Incom• 103.847 453,378 557,225 94704 6.197 16,466 1,536 lJ73 7.570 16.466 11,614 4790 11227 1,715 10,078 Total In¢om• 592,875 11&436 Exp•ndltur• on: R•l•lng fund• Charltabl• I1vItI 117,137 21,308 138.445 134,709 Total Exp•ndllur• 117,802 139.110 N•t InGom•ll•xp•ndltur•l b•lor• galn• and los¥•i on Inv•8tments N•t G•ln•llLoMu)on Inv•th•nt• N•t In¢pm•l{exp•rbdlturo1 Transf•r• b•lwMn fund• 10.244 441S21 453,765 {18,8601 1.636 19 1.655 2.133 443,540 455.420 11&527) {4.5941 N•t mov•m•nt In fund8 1(474 438,946 455,420 116.5271 R•eonclll•tlon of Fund•: Total funds brought lorward 78,953 424,135 501089 519.816
81 Q¢or9•'• Church, Dumlrl•8 church ol 8tland 8aFanc• 8he•t 0131 DK•mb•r 2024 T¢thl Fuhd• 2024 prlor Unr••trkt•d R4•trlct•d Fund• Funds 2023 Flx•d A890ts Tanglbl• a•••t• Inv••tm•nl8 Totsl Flxod Au•ts Cur¥•nt As••t• D•btov• ¢•h at bank and In hartd Totsl Curront A•••t• 378,OIXI 378,000 W,01 42 780 43 073 42D,780 440.on 380 J11 io 3,7Q 3,708 3,71S 838 076 81152 041,783 04,917 482,571 482,S71 Sg.213 Cr•dltorn F•lllng due wlthln on• yvr Loon yev• 11 (4,055) 14,0001 11,9021 N•t Curr•nt A•••ts 037 729 8315 988 50• 803 088 Th• Funds of th• charlty R••trl¢t•d IrKom• Fund• Vnr••trlc•d Inoom• Fund Total Fund 14 863,081 863,081 424,13S 95,420 78,953 9S0,509 503.088 95,428 Th• aocount8 w•r• •pprov•d by t Klrk SM8lon and D• For on b•half olth• Klrk 8wlon •nd Dwin• Court 2S S•Mlon Cl•rk rugt••
st G•org•• Chur¢h Dumfrl•• Church of Scotland A¢¢cuntlng Poll¢l Th8 princlpal accounllng pollcle3, thi¢h have been applth consislenlly In th8 r#Jrr8nl 8nd preceding year In dealirtsJ wllh Iloms whl¢h are ¢on6idored mateiial lo Ihe accounts, are Set out below Ba•1• of pr•paratlon The finanGial statemen18 hev8 been prepared In accordance with Accountin9 and Reportlng by Charill88.' SLglem8nt of Rècommended Practice applicable to ¢haritios preparing their accounts In acrdanCe wlth tho FlnancLql Reporting Standards appli¢ablo in the UK and Republic ol Ireland (FRS1021 i8sued on 16 Juty 2014 and th6 Financ¢al Reportng Standards applicable in the UK and R•publiG of Iraland {FRS102) th• Choriti88 and Trustse Investment {SlIand> A¢1 2005 ofKI th• Charltlg8 acwunts {Scotlandl Regulatlons 2(M)6(as armndodl. Fund• Funds arn cla88ified as eittier re8cted funds or unr8slricted fwds. defined as follows. R•6lrlc¢ed fund$ arg funds subj1 lo speciflc requ5rem6nls as to thair use whid) may be declarnd by lh¢ donor or wth Iholr authorty or creatad through legal pro¢es$os, but still vAlhln the wlder objects of the Charlty. Unre8lrlcted funds are expondablo al the dSBcrgllon of fhe trustees in furthorance of the objecte of th9 ch8dly, 11 parts of the unrestricted funds are earmarked at the di8Cfetson of the Irustegs for a partlcular purpose. thty are de$ignal8d a8 8 separate fund. Thi3 designation ho8 an admini8tratlwe purp)se only and does not legauy r•slri¢t the tru8lees' dl¥cretion lo apply the fund. Inc¢mlng r••ourc•s Inwme 18 recognlsed whgn th8 ¢h8rlty ha8 0ntiUement to the furnjs. any perfcmiance conditK)n$ attaGhed lo tho 5tem(sl ol Irwme have been met11 Is probable that the Income wlll bo mc6lv•d and th? amounl can bè moasured rellably. Don•t•d ••rvl¢u •nd f4ellltl Donated prof?$stonal ieryO¢e8 and donatod fooilities are reco9nised as income when the charity has control over the Item, any conditions assoclated with the donated item have been mel, the relpt of •¢onomk beneflt from the u80 by tr)¢ Gharlty ol tho •t¢m is probable 8nd that econorni¢ hn•fil bo measureé rellebly. In accordance with Ihg Charities SORP {FRS102} the 98n$ral volunlgor tymg ol congregalkon members Is rKsl re¢ogni66d.On receipt. Inated professional sarvices and don8t8d fac1111188 8re recognls8d on the basls of lh• value of the grft to the charity whkh is the amount the chadty would have bèèn willing to pay to obtain $8NS¢&s or fa¢llillos of equlvalenl e¢onoml¢ benelll on Ihe op8n markel; a correspondlng amount Is Ihen recognisod as expenditure in the p8rlod of recolpl
Int•r•8t r•c•lvabl• Inleresl on fund$ held on dgP8it is Included when reethble and th8 amount eAn b8 moa•ur8d rellably by tho eharlty., Ihi8 is normally upon notificatlon of the Intero81 p8ld or payab ty tho Bank T•nplbl• flx•d a88•ts The charity has th6 rh1 to occupy and usa ft)r Its charitsb18 obleGt8 Gertain tanglble fixed 886elB, In¢lLJlng the Church, ha118 and mans8, v8St8d in th8 Congre981ion of St George8 Church DumIr1. No e¢)n81deralion l# payabla for the use of Ih•se assets. Expenditure in¢urr¢d on tho repoir aTrJ maInnanCe of these assets 18 drged 88 rosourcos exponded in the st8tam•nl of finindal Aemlog In the period In whl¢h the liablllty 8ri585. A$11 18 difficult to put a r•ali&llc value on both tho church and hall thèse buildings are excluded Irom the lgnglble flxed assets All tangible fixed assets costing in excess of £l.O¢X) hovlng • valuo to thé eharlty 9r•ol•r than one y80r, oth8r than Ihose acquired for speclflc purpos88, aw capitalisèd, D•pr•ciallon 18 prOded on straight-line basis to write off the cost or Inltlal value. le$$ re81dug1 valuo. of tanglbl• flxed 4•8et8 Ovor their $tlmat¢d us¢ful lives.. Flxtuffjs, litling8 and ofnee equipment Bulldlngs Imwovem8nt8 to Hall S years 50 years 25 years Inv••irn•nt• Flxed 8$8el Investments are stated at market value al the balance shéét dat8. Unrealls¢d galn8 and 1088e$ represent the dlffarenc8 bébjmn the mark•l value at tha beginning and ond of the fin8nGial yèar or, If purchased in the y8ar, the dlff•renoe betsv8en cost and m8rk&l value at the end of the year. R¢ali8•d 9gin8 and Ios8es réprèsent thè dlffarence betweèn the proceed$ on di$p08al and lh8 ma¥k8t value at Ihe start of the year or cost If purch8sed in the year Taxatlon St Georges Church Dumfrles Is recognlsed as a charSty for Ihe purg0888 of 8ppllcable tax811on leolslatlon 8nd 1$ therefore not subject lo taxatlon on Ils ch8rltabl8 actlvlties. Tho charlty is rKJI regislor8d for VAT and resoure expended therefore Include irr8cI)verablo Snput VAT.
st G•org•'• Chur¢N Dufrfd•• Chur¢h of a114n Ilot•• lormlng part of th•llnand•l •lat•m•nts fgr ts yg•T•nd•d 31 D•c•rnb•r 2024 lJnrn•tsl¢t•d R•th¢t•& Fund• FLmd¥ 2Q24 2024 Tthl 2023 2024 1 V•lurrtary In¢ot Off•rfng• T•¥ r•¢¢wr•41 M Glft Enltrwm•nt Up L•g•cI•• Oth•1 70,004 1S,320 76 77,104 1S.3 75.729 15.379 76 76 450,QOO 2A47 2.27a 103 7 453.3n k725 557.225 5.520 9¢,704 IncoTr don•lon• and 1•98¢1•• w4• £557.22412023 ,704>01h1¢h £103.047 wè• unM•trf¢t•d12023 £P4.oe81 and £45370 w•• rnl¢d12023 Q.$301 2 kncorn• Irofft eh4rtlabl• a¢tfvitk• Coll•• m¢thlr]o•.f•lM ¢onart• •tc 8,197 1.3n 6,197 a73 S,790 7.570 h•M•frOM ¢h•rftabl• a¢tMll•• wa ri,57Q IX13 £5.79010l wN¢h £1.373 w•• r•thct•d 12023 £01 J In¢om• Imm oth•r lrndlng 4¢tlvRI•• UM ol Pr•rnl• of Fl•t 10,066 647 I86 Incorn•lwm g#rtradlng Kdvltt•• was £1&41612c23 £12,227> 01w¢ 411 w 4 Irwffl• D¢pg•11 lrt•r•t OMd•nd• r•¢•fv•d 9.732 9.Y32 1.715 Tot•l In*ilmirrt In¢gm• wi• ¢11.01412Q23 £1,715? olwhleh £l,836w•s unn8triet•d {2023 t1.120I •nd £10,078 mlrlGt•d12023
8t O•oru• Ch¢h, Durnfrhs Church Lrf 8eoll•nd Not•# fomilng part olth• Inanclal Mtsl•mr for th• y•ar •nd•d 31 Do¢•mb•r2ts24 Vnre•trfGt•d R••trfGtsd Fund• Fund• 2024 2024 Total 2024 T•l•l 2023 &lm•ly•i• ol R••owtts Exp•nd•d ¢ow• of G•n•rnUng Fund• Oft•rlno En¥•lopo• 538 129 86S 257 129 Chrflal>l•A¢llvlll•• Olvlng lo Grow ¢ontrlbutlon Pr••bytsry Du•• Mlnl•t•¢• Exp•n•• Pulplt 8upp Oth•r •al•ry c•• OMIEl•¢trl¢ ¢hur¢h l Hll Co¢41 TIX IM•fvMI Oth•r 8ulldlngs ¢o•t• IlnAUre• mSnlOM¢• EKp•n Equlpffl•nt Iwrtl•lng a Publlclty QY•fi Illlnt•na• Fabflc ¢o•ts Gulld OutrM¢h Chw¢h D•v•loprn•nt •n•¥One• Gulld Prolxts L•g16xp•n¥•¥ Oth•r •xp•n••• Ind•p•nd•Ybt Exabxln•f• F•• 61.363 1.s78 1961 735 117B4 0.913 Y,518 5.•12 3.883 1,878 •1,$90 I,S79 2,564 1,978 7311 14704 4913 1818 912 13,39S J.$11 J,432 5.031 3.979 2,361 5,477 OA77 490 338 210 500 qoo 2,242 1020 718 2,HO ?,B03 2M20 1,000 19 000 QLo 130 134.709 117137 Tot81 117.102 21,3fj8 13•,110 Support coAt not b¥•n Myraknly Id•nffi•d • Gon•ld•r th•rn l• onlyon• ¢h•rllal• aetlvlty. Th•rnfor• wpport ¢0gt r•l*te wholly t• U>o¢•¢lMtyafid not b••n ••p•rat4fy W•n¥D•d.
St GbofO•'1 Chureh. Dumfrl•• Clwreh of 3eotl•nd Not•• fgrmln9 P•rt ofth• Ibn•n¢l•l •t•tsTh•ntffj f•rth• r••# ai D•G•mb•r2024 2023 8 8thff eo•t• •nd numlxr• sala•¥ WAg co•t• 8oclil •¢wy C1• & P•0 ContrliKrtk Total 15.784 15.7 13,3915 Th• •¥•1•g• numty•r•f •Mp1w durfng th• y. ul¢ulOtsd ott lh• I• of • ho ¢wnL w•• a•lgllvw No •mploy•• h•d •mploy•• b•n•fftt• In ox 01 £60JJOO.12023 nll.) I chUb ol 8¢oii•nd ¢4ngr•g4tlon•¢ontyibul• t• th• N•iion41 S¢lp•nd F whl¢h b••rnlh• ¢o•t• •l•ll mlnl•t•r•' •llp•nd• Ind IME4r ¢onlrlbudons for nalkona Inxurnnca p•n8ion and hou•ln9 loan fund. Mlnl•t•r•' sllp•nd% èr• pald In accordanG• w#h th• natIOn •dpond Ic whb l• r•l•t•d to y•4rs ol••Thlc•. Forth• y••r und•r T•¥ th• mlnlmum 4P•d w•• £31642, •nd th• •tlp•nd Iln th• Ilfth ubMgu•nt U8084 7 Tru•t•• R•mun•r•Won R•l•t•d PfyTian••edon• OudTrJ th• nln• l•)Iw•t••# Y•c•fv•d r•lnJurn•m•thi4f•xp•nM In¢urr•d totsllln¥ £180$ No tru•t•• •r • p•r••n rnl•t•d to • truts• h•d •nyp•r•on•l Ii)t•r••t In any c¢Thtr•¢t ortrnn••cllon •nt•r•d Into byth• ehartty durfng tm DurlnB th• y4W i t•t•l •f £33000 #*)n•i•d 1¢ th• ¢ony•goilofi by th• tN•tsw.
St Church, Dumlrf•• chh d 8¢otlond fomilni part of th• fIn¢1•1 tst•ffi•nt• lorth• y••r •nd•d 31 O•¢•rnb•r 2024 T•ngltsh Flx•d •••t• Chur¢h H•ll Improbvm•nts BuNdl• Egulpm•nl T4)iai Co•1 2511000 12 712 1 Jllary 2024 char for ar At 31 D•¢•mb•r 2024 1511,000 133.lJOO 9.000 160 000 000 12A03 3158OJ N•t knkVdu• 31 D•¢•rntyw 2024 gQ,000 131 D•c•rnbtr 2023 100 000 297,000 • Inv•Nm•nl• 2024 2021 Pl•ik•tw•lu• It 31 O•¢•mb•r%123 PurthAM oflnv•#tm•nts 8•1• of In¥t•nI• UnMBIIMd g•ln Illom) on M4rk•t valu• •t 31 D•¢•mb•r2024 43.073 40,wo {1.94n 39270 Th foll¢>wln9 In¥•strn•nt• irn 1., Rob•rt O•mp•t•r M•morfal Fund 8•n••Mhnt Fund FBtyrlc D•v•lowrrf Cthureh D•v Fund Growth D•v In¢oryw 1027 untt• 127 unlt• 178 unSts 2683 unSt• 1124 un5t• 7,1 1,997 7,119 1.991 2.111 14000 13,9M 39.278 14.OQQ 13. 37.1J9 4dltlon•ly ¢•8h h•ld on D•po•ll Fundwth th• Chureh of 8eaii4nd In I••¢1 olth• Hgl•n 11hur I1•Fr Fund IzUJQ.•OO.Tho Int•rn•t •mounl•d to £•732 whleh w4• •110¢4l•d lo th1• fvnd
8t G•org•'• ch. 111•• Chur¢h gf 8Mtl•nd Not••lorniln9 Plrt of Ih•lln•n¢l•l •t•l•m•nt• forth• y•ir•nd•d 31 D•¢•mb•r 2024 10 D•b 2124 Gmt Ald T•¥ R•fund Du• UM of PrnmlM• 1350 3S0 3.708 3,31fj 450 3.705 11 Cr• X124 2023 A¢¢ru•J• 4.055 1.gQ2 1,902 12 nly•l• ol N•t•••ts PThong Fund• ••MrnI OMl•nAtsd R••triei•d Toial Flx•d A•••t• Inw•¢m•nts 378.000 42.7•0 941.784 oss 958 509 2.310 482,571 31.817 4,055 032 20,59fj 20.590 Currnfit Llabllrtl•• N•tts •131 O•c•Mb•r2024 803,001 19 Vdunt••rn In ¢gTrThmwlth ¢onW•ga0ni of lh• Church 018coand th• con4r•uiibon b•n•fflts fromth• ¢Mtslbu¢lon m•de by volunte•r• whct th•lilkn• and t•knt•wllln#lwfor th• b•fft ofth• Chulrh. Th• w••• of Gonyr•9•tl•nl lif• 4vhl¢h r•lyon lh• contrlbutlon olvolunt••Y¥ •r• m•ny•nd v•rl•d ArKI ThJ¢h olth• •¢WWwguld b• 4m•bl• l• ¢vnllnu¢ W•f•11 notlor th• coMrnllTh•nt
¢hur¢h. Dumtrl•• Ghurch t)f S1nd Not•• fomilni •f1h• In•nelal •tat•rn•nts lorlh• •J•d 31 D•¢•mber2•24 14 Mth•m•nts In Pund• 1Jan IrKomlrwJ (Xrt4olng 2024 R•Jour¢M R••our¢ts Tr•nAf•r• LM• At 31 D•c 2024 RMtri¢t•d pd• Toddl•rn Group Th• Gulld Kl1• Clu Badmlnton Club Plow•r Fund g•n•vol•nt Fund Fabrfe O•v Fuhd M•l•n MeAthr M•morfal Fund 874 •87 17081 1.647 1,123 1320 221 512 519 {111 29 •2 8,885 IU21 130 4g1,44S {aooi 23 1(073 93,8•41 410,OQO 14,594) 27.135 IZ.390) 19 405.011 R••trlcl•d Fund H•ll D¥lopm•nt Fund4hprn¢l41Son Chw B¥lldlng• Fund- Depr•dlon Chary• 100,000 297.000 424135 W829 110,ooo) 9,0OQ •o,000 Ilwtrl¢t•d l¥nd• 0•11onat•d Fabrlc Fnd O•Blqnatsd MUBIG Fund 8p•Glal De¥8lopm8nt FunthChur¢hl R D•mp*t•r M•morlo1 Fund 8ocl•l Fund Fund RoS•lng IJroupl•x 8POI) Craft Grow• fj•r Fun41 8.332 1.lJJ 111.J27 12,38 14000 {5Arn 1•A41 1,15 12.780 12.897 995 92Q 1.J33 103 1110 482 284 44820 114,480 7&964 128 04$ 3Q8 Jyi 47 Totsl ftmd• 139.11
¥¢ Glo.¥ Chuv¢h. Dumlrl•• ChvrGh ol SWl•nd N•l••lwmlng part of th• Wn•DGFal •tit•ffl•nt• lor •nd•d 31 0•Mfflb•r 2024 8•dmlnion Clyb S•ll •xpl•n•kni •Mvoknnl P¥n¢t Op•Y•ld byth• Klrf¢ S•#0Th ts h•lp tho•• In nmd Fkn¥•r Fund,. Th1• l• • fund to pro¥ld• flow•M for dl4)laydurlng ••rvl¢•• of worjhlp. Th• Gulld P•rt ol lh• Nllon•l hur¢h who r•lw mon•ylw •p•¢ln¢ pr•J•cts Ktd• Club eomrfySundiy School 80Th• olllw ¢fvIldr•n ¢¢1•¢ton t• wntt• 4 •p•Cl¢ dmrlty Snowb411• Or0•nId by om• ol lh• wow•n In th• ¢angT•gatlon. CurT•nllydomwrrt YoQttl•r• Gwup. Owanh•d and run on a Plond•y morning by a group ol w•m•n Inth• ehurch Oulldlng• Fund M•nH and FtatCap•l Val l•w¥ d•pr•¢I1¢ffl cMrg• F•bth Pund.. Th• Tru•t••• ••1 ••Ed• fvnd• fwth• maln¢•n•ne• alth• ¢hw¢h prop•rty. Mu•l¢ Fund: Th• TmBt••• hw• M¢ ••ld• lub)d• for the purehom of mu4e r••ouwc••fry In wornhlp. F•l)rl¢ O•v•loprn•ffltPund: Fund• M¢4•ld• lfjr R•dMlopm•ntol Churth Int•rfor R D•fflpst•f M•Ml Fund Qp•rnl•d byKIth S•• 8• P•rt ollt. Pund r•llng kn b• u••d lorth• lJ•n•ril Fund Crth GroupFund to b• lor th• Lkn•r•l Fund and oth•r ¢h¥ltt•• Yoclal Fund Umd to r•l•• fvnd• for •oclal In thA cowr•gAtlon G•n•r•l Fund Vmd to COM• •xpgnd th• onth• dally runnknl ofth• ¢onw•g•tlgn. 1J Colkn¢iion•lor p¥ 2024 2023 T••r Pund CRY-Davld Hlll m•n•1 Wat•r Ajd Ind•p•nd•n U¥lny ?upport 874 874 328 327 Lts¢ Hird•hlp Pund• C4nc•r R•M• IA( Al•99h C•ntr•• Marl• Curl• Nur••• Pro•tht• ¢•nG•r Scollmd Ap•x 9¢•1va aumd prO¢t• 1ChIn1¥• IRlv•rG•rd•n} "Dum1•¥ & Oalloway 8•frl•ndl19 . Ab•rtourChlld¢•r• Yru•l 410 417 1.002 1.002 1¢JO 200 8,852