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 ap￿Icable 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 aCknoW￿g8S 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¥e￿e months been postlve in all SOTiB of ways, Ov one hundred tsventy people worshlp r￿ularty 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 str*ming 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 fo*ufe has been the Introducti￿ of a singirKJ gr￿4p who lead the ¢￿gregatiOn learning new pr8ise items. The pl8nniro group, ¢omprrwng of rewo*ntatives 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 Engl*h 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 conn￿th1n with Ihe ArAx charity wh￿h 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 s￿h as Coffeemorning and Cthstmas Fayro wwe hdd ar¥J ¢￿tin￿8d to be very popular. S•sslon: The Kirk Sesson togethor with tho Safeguardin9Co4oorthnator continues toworktowardsGom#ylng wlth all r￿1[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 ¥1￿8 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 S￿1t b•lween Te8r Fund and CRY. CRY- Cardr& R￿k 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 $c￿enIng programmes and funds medical re5e*rch. CRY pulJlshe5 and distribLrtes medical inform8tior) written by ￿adIng cardiologi*8 for the gwal wblK. Cardiac 5¢reenYu In Dufflfr￿ and Galloway has been fundad by The Dav¥J Hill Memorlal Fu￿J, Tearlund is an int8rnat£onal Ct¥istLqn rel￿f and developmer7t agency based in the UK.11 currentty works in aroL4nd frfty CoUntr￿s, with a primary focus on SUPForting those in povety and providiivJ disaster relief lor dt&gdvantaged communities. The Mission of Tearfund is'lo follow Jesus vvherv Ihe needis grealest. responding lo ct78e8 and partnering wilh loGal GhurGhes and O￿an￿ationS lo help people lift themselves out ol Poverty Flnan¢lal Revhw 2024 2024 hAS seen a much hvther than la* yw due lo the Legac185 of £460.CKA) Mcelved. Offwiwsfrom weekty freewal offeriry env￿0￿, o￿n ￿ale and standwlg orders were up last year. We have over 1DJ members giving by Standing Order great are gift aidwj a￿ng wllh many of our frttwill offering e0nlribJtc￿. Desprto the cost-of-living crisis rt was good to See 8 continu8d mcrèa8e from 1he wevious y*. Monw raised from the use of preM￿S has also increased ￿rtun¢1y. alb&il ulilty bills have hcreased due to moreactivibes. The m￿n wurce of income is rec6yvèJfrom the Bk)od Tran$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 k*p tight c￿trol over generat expen(lituie. the ouljays haveb*n keplto an absx)lute minimum. Although u11￿ bills have wicreased th￿ has b*n CL)unteracted by an increase in hall lets, The general fabric of our premises rernains in exC￿￿rIt G¢)ndilion, which has seen a reduction in fatx co¥ts from last year. Thank you to everyone for th￿r 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 cons￿lU￿￿. 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 I￿se 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 PreSbyl￿y. 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 Stat￿1 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 de￿ated to the Finance Commrtle8and Propty Commitlee as apFryri•ts. The Kirk Session, which norm8lW meets six kn'mes a yw, is responfible for Sk￿ritUal 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•$pon*ibllltl•J In Ralatlon to tho Flnanclal Statements Tr¢ charty tru8te88 are for prep8ring a trustees, annual rewt and fin￿01a1 ststements in accordan¢¢ w6th applicablé law and Vnhd Klngdom Accwnting St8rthrds (Unw Kingdom Goner41ty Aecepted Accounllng Practice). Th• law appllcablg lo charlll8s In S¢otknd requK6s charty tru*es to Prepare fin3fflcial statements forea¢h fin•rti81 yearwhiGh shTh¥ a true and fairview of the state of affairs of the charfy and of th• incomww ra￿UrceS and epplication of rewurcos. of the c￿ty for Ihat p¢n'od. In preparrs th08e finan¢iel statements, the trustees are required lo.. wjrtable accounting polict•s ar#J apply thom ccn8iStenty obgerve the mdhcé and principles in the apKAicaL4fr ChaTilies SORP make judgm•nts and 8stlmates that •r8 reasonable and rxudenl 8tOte whether applicabb ac¢t)unting standardg and statgmenls of recommendgdpraclkg hav• been folbwad, sulect to any d8partures disclowj and explair￿d in tha I￿anCIal statemonts eparo flnanclal statamants on a gc4ng concem ￿.8 unless rt is in¥￿r0￿￿e lo pre￿ie that lh8 chwlty wlll cwtinuo in opjrational •xthc The tru*088 are r•8pon8ible lor k•eF4ng wopor accounting rec(xds which diKlos• wrth r94¥9naty attcLsracyal any tlm&the financial po$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 roSp0￿￿e 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 g￿eMing the preparation a￿1 dl88•minakn of finonciAI 6latements may diffor fr*xn 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$X￿rIs• the stateffÉnt of flnanclal •C¥vIt￿l. tho ba￿*￿e ihe•t notesv) th• fln•nclil ittt•m•rtti, Intluthni ￿8n1￿can1 KcourntlnK ￿lICI*s. The flnant￿lI r*portlng framewrl thit W b••h •ppll•d In Ih•ir pr•yra¥on L% appSIca￿e l•w and Uniied KlTr8d¢m Accotsndr4 Standards, I￿lUdIn8 FR5 102 The FlnondolAepty*in9 StOndo￿ opplkoble lrt the UK ondAepubllcoll￿l￿￿d IU#btÈ¢ Klnldtsm GenEr41￿{AcCept&OAf¢oUn￿nI Pra(t¢il. In 0vr oplnlofi, th¢ IlrtJn¢l•l strt•mvnts'. 'w• i true affid falr vi•wol the stst¢ ofthe ¢h•rlVs aff•lrs as at 3111Drf•mber 2024•nd of Its In£effAni I•￿￿r£I> and ap￿1¢•t50Th of I•￿￿rCe$l0f the thèn *hdèd. *h•we b••n Proper￿ pr•p*r•d Ih *c•rd•p¢• wlth un￿*d 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 w￿h the requlren*nts of the char￿e5 and TrLuwe (scr￿4nd1 Aet 2005 and reeulaiion 8 tyftho Ch•rli$S A¢COLmts Iscodandl 2006 l•$aMrtthél. i lar oplrlon We c¢t)du ol ¢he Ch•rl¥es and Trusree Investm?r*i 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¢ a￿uran¢t •boul whgth*r 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 accordance￿1h 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• fln*cl stotenwnts. Irrt8ul•flUes, lncludlr8friud, we Instan¢es ol ￿￿<0mplIance wth rewlafjons, We des1￿ proceduresln lin• wlth our rosponsltiiitlÈ4 outllrngd abcNe. to é¢t¢¢t mat*r141 rrA55tsterr*nt5 In respgctofirr¥8ulartt*& IrKludln4 fr4ud. Th¢ exiefit towhirh our yeKtdure5¥• cyble otde*ctynE irreoukrltles, InctudlTr8 fraud Is detslied below.. ft•V￿W 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& Enq￿rf￿a of m•rMa•rn•rtt concernlns •ctr¥l and potentta Ir(Won ¢lalm PerForrths ar￿￿1￿￿1 procedwestrl Identlfv a•y unusual or ¥neKFe¢ted re1￿0￿￿h1PI th•t miy lThd5c•t• rlsks ol m•t•l•f rnbsststem*nt dul tofr#ud, O•talled and r•.performinc• t8stln8of Specthc coTrtrc4s and c•leukntson$. RÈadln& mlrtutès ofthose (hat8•d￿th ￿>V+rnInc•. In addT*ssln8 the rlsk ot mana8eN*nt o¥erflde of cortroh, tesfjns Ih? approptl•t•n•u ol lourn•l •ntFI and other adjustments.. I￿551￿1 whether tht Jud￿￿ts In nwklni •¢¢ounrlTr8 ¢Jt5m•t•i •r• Ihdkatlve ol J potenttsl b5a5. The audlt remaln¢d aLqrt ts •mi Indl¢)tton of fr•ud or rw-conyK••¢• wlth la￿ Ind r4iul•¢bnJ throughoth ihe I￿11t. A fvrthtr de%crlptlon of our rèw)thslbllttles lor audlt ol the fina￿1•1 Aathm•nts is bx•t•d on iin•ncL•l I¢•por￿n¥coUnC1r5 at.. w4y•j.frc.o￿￿kI1UdltOW5reYpO01•blIbI1eS. Thkn 4JeKrWlon lorff*part ofour rewt. Us• Of our r•purt ThLs r¢port Is rn￿￿ soknly io the ¢h8rirfs trustee4 B5 a bolty, In 8CcCfd￿C* R•wlith)ts 10 ol the ¢h¥kles Accounts lscodandl Negu￿TIOnS 2006. ourauthi wark h•$ 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• th*lty'S trull•es •¥ 4 bjdv, for xudlt y￿k. 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 Novém￿1 2025 St G•org•'8 Church, Dumfrlo• Slatsm•nt of Fln*nclal 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• I￿1vItI 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 8￿tland 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 83￿15 988 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 ac￿rdanCe 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 {S￿lIand> A¢1 2005 ofKI th• Charltlg8 acwunts {Scotlandl Regulatlons 2(M)6(as armndodl. Fund• Funds arn cla88ified as eittier re8￿cted funds or unr8slricted fwds. defined as follows. R•6lrlc¢ed fund$ arg funds subj￿1 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?$stonal ieryO¢e8 and donatod fooilities are reco9nised as income when the charity has control over the Item, any conditions assoclated with the donated item have been mel, the r￿elpt of •¢onomk beneflt from the u80 by tr)¢ Gharlty ol tho •t¢m is probable 8nd that econorni¢ hn•fil bo measureé rellebly. In accordance with Ihg Charities SORP {FRS102} the 98n$ral volunlgor tymg ol congregalkon members Is rKsl re¢ogni66d.On receipt. I￿nated 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 r￿h1 to occupy and usa ft)r Its charitsb18 obleGt8 Gertain tanglble fixed 886elB, In¢lL*Jlng 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 maIn￿nanCe of these assets 18 d￿rged 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 prO￿ded 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 a￿114n 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>01￿h1¢h £103.047 wè• unM•trf¢t•d12023 £P4.oe81 and £453￿70 w•• rn*l¢*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 IX*13 £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 I￿86 Incorn•lwm g#*rtradlng Kdvltt•• was £1&41612c*23 £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•m*r 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 Ch*rflal>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 H*ll Co￿¢41 TIX IM•fvMI Oth•r 8ulldlngs ¢o•t• IlnAUr￿e• 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•¥O￿ne• Gulld Prolxts L•g*16xp•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.$11 J,432 5.031 3.979 2,361 5,477 OA77 490 338 210 500 qoo 2,242 1020 718 2,HO ?,B03 2M20 1,000 19 000 ￿QLo 130 134.709 117137 Tot81 117.102 21,3fj8 13•,110 Support coAt not b¥•n Myraknly Id•nffi•d *• Gon•ld•r th•rn l• onlyon• ¢h•rlla*l• aetlvlty. Th•rnfor• wpport ¢0gt r•l*te wholly t• U>o¢•¢lMtyafid not b••n ••p•rat4fy W•n¥D•d. St GbofO•'1 Chureh. Dumfrl•• Clwreh of 3eotl•nd Not•• fgrmln9 P•rt ofth• Ibn•n¢l•l •t•tsTh•ntffj f•rth• ￿*r•￿￿•# ai D•G•mb•r2024 2023 8 8thff eo•t• •nd numlxr• sala￿•¥ WAg￿ co•t• 8oclil *•¢w*y C￿1• & P•￿￿0￿ ContrliKrtk Total 15.784 15.7 13,3915 Th• •¥•1•g• numty•r•f •Mp1w￿ durfng th• y. ul¢ulOtsd ott lh• I￿￿• of • ho ¢wnL w•• a•lgllvw No •mploy•• h•d •mploy•• b•n•fftt• In ox￿** 01 £60JJOO.12023 nll.) I chU￿b ol 8¢oii•nd ¢4ngr•g4tlon•¢ontyibul• t• th• N•iion41 S¢lp•nd F￿￿ whl¢h b••rnlh• ¢o•t• •l•ll mlnl•t•r•' •llp•nd• Ind IME4￿r* ¢onlrlbudons for nalkona Inxurnnca* p•n8ion and hou•ln9 loan fund. Mlnl•t•r•' sllp•nd% èr• pald In accordanG• w#h th• natIOn￿ •dpond Ic wh￿b l• r•l•t•d to y•4rs ol••Thlc•. Forth• y••r und•r T•¥￿ th• mlnlmum ￿4P•￿d w•• £31642, •nd th• •tlp•nd Iln th• Ilfth *ubMgu•nt U8084 7 Tru•t•• R•mun•r•Won ￿ R•l•t•d P*fyTian••edon• OudTrJ th• nln• l•)Iw•t••# Y•c•fv•d r•ln*Jurn•m•thi4f•xp•nM* In¢urr•d totsllln¥ £180$ No tru•t•• •r • p•r••n rnl•t•d to • tru*ts• 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•• ch￿￿h 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 J￿llary 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•lowr*rf 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 11￿hur 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•t￿￿ts •131 O•c•Mb•r2024 803,001 19 Vdunt••rn In ¢gTrThmwlth ¢onW•ga￿0ni of lh• Church 018co￿and th• con4r•uiibon b•n•fflts fromth• ¢Mtslbu¢lon m•de by volunte•r• whct th•lilkn• and t•k*nt•wllln#lwfor th• b￿•fft ofth• Chulrh. Th• w••• of Gonyr•9•tl•n*l 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 S￿1nd 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 p￿d• Toddl•rn Group Th• Gulld Kl1• Clu Badmlnton Club Plow•r Fund g•n•vol•nt Fund Fabrfe O•v Fuhd M•l•n MeAth￿r 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•d￿lon Chary• 100,000 297.000 424135 W829 110,ooo) 9,0OQ •o,000 Ilwtrl¢t•d l¥nd• 0•11onat•d Fabrlc F￿nd 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•l*d 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 eom*rfySundiy School 80Th• olllw ¢fvIldr•n￿ ¢¢￿1•¢t￿on t• wntt• 4 •p•C￿l¢ dmrlty Snowb411• Or0•nI￿d 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•¢I￿1¢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•M￿l￿ Fund Qp•rnl•d byKIth S••* 8• P•rt ollt. Pund r•l*lng 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• 1￿ChIn￿￿1¥• IRlv•rG•rd•n} "Dum1￿•¥ & Oalloway 8•frl•ndl*19 . Ab•rtourChlld¢•r• Yru•l 410 417 1.002 1.002 1¢JO 200 8,852