st George's nE FART O= IT The Church of Scotland St George's Church, Dumfries Trustees, Annual Report for year ended 31 December 2025 Congregation No. 080449 Charity Ref. No. SC006404
The Church of Scotland St George's Church, Dumfries Trustees, Annual Report Year ended 31 D•¢ember 2025 The Trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial slatements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply wrth the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland} Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and A¢counling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Irèland published on 16 July 2014. Objectives and Activltles The Church of Scotland is Trinilarian in doctrine, Reformed in tradition and Presbyterian in polity. exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church il acknowledges a distinctive ¢all and dLAy to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. 11 co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Achiov•ments and Performance l am pleased to report that the past tsvelve months have continued to see over one hundred and twenty people worship regularly on a Sunday morning. In addition, numbers viewing the live streaming facility continue to increase with an average of over one hundred each week. The various organisations continue to play a vital part in the work of St George's. The singing group has grown in numbers, particularly with male voices and have led the congregation in learning new praise items. Two Songs of Praise ServIS were held based on favorite hymns chosen by the congregation The planning group, comprising of representatives from the organisations, ¢onlinues to operate a programme of Ghurch events. Thank you to everyone who has given up their time in so many ways lo allow worship to continue. Although the church hall has seen a decrease in OLrtside lets Ihe hall continues to be available for Blood Transfusion Services morthly. The hall is also the weekly venue for our meals project We continue to offer support to the many Ukrainian families who attend English classes every Friday. Our Gongregation has an again nsen to the challenge of helping families caught up in the COst- living crisis. We have established a connection with the Apex charrty which runs a Dumfriesshiré food bank, based in Dumfries. Every Sunday moming non-perishable food and other household nesSI*leS are donated and forwarded to the food bank. We were delighted to be able to organise a toy app8al in the weeks leading up to Christmas with over three hundred gifts distributed to families in the area. Our annual fundraising events such as Coffee moming and Christrnas Fayre were held and continued to be very popular.
Session: The Kirk Session together with the Safeguarding Co-coordinator continues to work towards complying with all requirements of Safeguarding regulations. Communication: The Communication team Continues to be proactive. The St George's website together with the FabOok page have been a very popular method in providing Church updates. Membership: On the 31 St Dember 2025, there were 426 members on the roll. Services: Normal Sunday seiCe at 11 am Live streaming services every Sunday reaching on average 70 views Christmas Day family seNi¢e Christmas Eve service by candlelight Full Communion was celebrated on bvo occasions, in April and November in church and onlin8. Noon Communion continues on an ad-hoc basis. Charitable Donatlons: The Congregation remains committed to supporting two charities. There were donations of £866 made during 2025 split between Tear Fund and CRY. CRY- Cardiac Risk in the Young - supports young people diagnosed wrth potentially life- threatening cardiac conditions and offers bereavement support to families affecled by YSCD. {Young Sudden Cardiac Death) CRY promotes and develops heart screening programmes and funds medical research. Cardiac screening in Dumfries and Galloway has been funded by The David Hill Memorial Fund. Tearfund is an international Christian relief and development agency based in the UK. It currently works in around fifty countries, with a primary focus on supporting those in poverty and providing disaster relief for disadvanlaged communities. The Mission of Tearfund is "to follow Jesus where the need is greatest, responding to cnses and partnering with local churches and organisations to help people Jrft themselves out of POV8rty." In addition, members and friends of St_ George's Caled out the late John Glover's wishes by organising two events where four charities received the entire prOedS in John's memory_ Love and Laughter ¢oncert raised £3226 divided equally between Canr Research UK and Disaster Emergency Committee. Brake the cycle charity bike run raised £8100 divided equally between CRY David Hill Memorial Fund and Tear Fund A great response in memory of great man who is fondly remembered.
Financial Review 2025 2025 has been a challenging year for the finance committee following the unexpected passing of our Treasurer, David Gibson on 1 $1 October. David had been Treasurer for a remarkable thirty-eight years and will sadly missed. Thanks, in partiCLJlarto Rosemary Murray fortaking on the role oftemporary Treasurer until a su¢¢essor to David has been appointed. Despite the ongoing cost of living crisis, the income and general expendrture was very much in line with the previous yearfs overall. Main source of income remains freewill offerings majority by standing order and gift aid and weekly envelopes. Monies raised from the use of premises have decreased slightly albeit utility bills have increased. The main source of income is reiVed from the Blood Transfusion Service. The flat adjacent to the d)ur¢h continues to be let and continues to be a good Sour of income. Fundraising income continues to come mainly from the Coffee Morning in April and the Christmas Fayre in November. We continue to keep tight control over general expenditure, the outlays have been kept to an absolute minimum. The general fabric of our premise5 remains in excellent condition, and a planned programme of ongoing property improvements is in plao for 2026. Once again, the finan$ have benefited significantly from receipt of legacy payments. A further £70000 was received from the late Helen McArthur's Estate Total funds held with C of S investrnent aGGount including interest from the deposit stands at £550842 In addition, a further two legacy paymenls of £41050 and £5000 from the estates of the late Mary Angelini and Christian Paterson respectively. These funds are presently in C of S investment account with no restrictions. In conclusion l am delighled to report that St George's finan8 are in sound financial position and well managed. Thank you to everyone for Iheir continued financial support. Resorvos Policy The charrty Trustees have considered the reserves required and have considered their current and future liabilities. l am pleased to say that we Gontinue to hold reserves of approximately four months, exp8nditure including designated funds. Structure Governance and Management Govorning Document The Church is administered in accordan with the terms of the Deed of Constitution. Recruitment and Appointment of Trustsés Members of the Kirk Session and Deacons, Court are the charity trustees. The Kirk Session mernbers are the elders of the church and are chosen from those members of the church who are Gonsidered to have the appropriate gifts and skills. The minister, who is a mernber of the Kirk Session. is elected by the congregation and inducted by the Presbytery. The Deacons. Court is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of the church to become members of the Court. Court members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seek reaelection at the next Stated Annual Meeting.
Organisational Structure The Deacons, Court is chaired by the minister and routinely meets four times in a year. Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate. The Kirk Session. which normally meets six times a year. is responsible for spiritual affairs within the church. Extra meetings of either the Deacons, Court or Kirk Session can be called if necessary. Reference and Administrative Infomiation Trustses - Members of Kirk Session (351 Mrs Moira Anderson Dr David Ballin Mrs Caroline Bell Mrs Louise Blackle Mr Graeme Brown Mr Rolf Buwert Rev Donald Cam Mr John Cau he Mr Ewen Flint Mrs Jo p Gemmell Mr David Gibson Deceased 111012025 Mrs Marion Glover Mrs An ela Hainin Mrs Linda Hart Mr Donald Henderson Mr Alex Inman Mrs Linda Inman Mr lan Jess Ms Caroline Ker Mrs Jane Ma ee Mrs June Marchbank Mr Tom Marchbank Mr Robert Marshall Mrs Gail McAdam Miss Grace McBain 26 Mrs Khirstine Mowal 27 Mr Graeme Muir 28 Mrs Rosema Murra 29 Mrs Jo Reekie 30 Mrs Juliet Robertson 31 Mrs Heather Ross 32 Mrs Ann Marie Sim 33 Mr Kenneth Sim on Mrs Barbara Stewart Mr William Stur eon Mr Colin Wilson on 10 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Trustees - Members of Deacons. Court (221 Mrs Gillian Cau he Mrs Elizabeth A Crosbie Mr John Dickson Mrs Linda Dunlo Ms Christine Dud eon Mrs Wend Gashi Mrs Susan Gibson Mrs Isobel Gri or Mr Robert Hamilton Mr Robert Hastin Mrs Evel n Henderson Mrs Vivian Hiddleston Mrs Joan Kerr Mrs Janette Kirl( 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Mrs Ann Latimer DeaSed 410812025 Mr Robert MacDonald Mr Cam bell Mowbra Mrs Shona Muir Mr Thomas Murra Mr Jason Reekie Mrs Rosema Robertson Mr Rodne Sloan Mrs Fa Slirlin Mr Dennis Slran Mrs Hazel Wilson 10 12 13 14
Trustees, Annual Report Year ended 31 December 2025 Principal Office Bearers: Minister= Rev Donald Campbell Session Clerk, Mr lan Jess Clerk to Deacons, Court.. Mrs Joyce Reekie Interim Church Treasurer,. Mrs Rosemary Murray Principal Office: Charity Name.. St George's Church, Dumfries Charity Registration No: SC006404 Congregation Reference No.. 80449 Contact Address.. Mr lan Jess St George's Church Office 50 George Street Dumfries DG1 IEJ Independent Examiner Linda Branno¢k, Carson & Trotter, Chart8r8d Accountants, 123 Irish Streèt, Dumfries. DG1 2PE Bankers: Bank of Scotland 91 High Street Dumfries DG12BN
Trustees Responsibilities in Relation to the Financial Statements The charity trustees are responsible for preparing a tmstèes, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). The law applicable to Gharities in Scotland requires charity trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of reSoUrs, of the dlarity for that period. In preparing those financial statements, the trustees are required to.. select suitable accounting policies and apply them consistently observe the method and prinoiples in the applicable Charities SORP make judgments and estimates that are reasonable and prudent state whelher applicable accounting standards and statements of recommended Practi have been followed, subject to any departures disclosed and explained in the financial statements prepare financial statements on a going conrn basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enabling them to ensure that the financial statements comply with the Charilies and Trustee Investment (Scolland) Act 2005 and the Charities Accounts {Scotlandl Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrily of the charity and financial infomialion on the congregation's website Legislation in the United Kingdom goveming the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. Approved by the Trustees and signed on their behalf. lan Jess Session Clerk Date. 29th June 2026
St George's Church, Dumfries Charity Registration No.SC 006404 Independent Examinerfs Report to the TrustO0$ of St George's Church, Dumfrie$ Year ended 31 Decembor 2025 I report on the accounts of the charty for the year ended 31 December 2025 which are set out on pages 8-18 Respective r95pon6ibilities of Trustses and Examiner The charws trustees are responsible for the preparation of the accounts in accordan with the tèrms of the Charities and Trustee Investmenl (Scotland) Act 2005 and thé Charities Accounts (Scotland) Regulations 2006 (as amended) The charity trustees consider Ihat the audit requirement of Regulation 10(1) (a) to {c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(11 Icl of the Account and to state whether particular matters have come to my attention. Ba318 of Indepondènt Examiner's Statement My examination is carried out in accordance with Regulats'on 11 of the Charities Accounts {Scotlandl Regulations 2006 (as amended). An examination includes a review ofthe accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks 8xplanations from the truste85 conceming any such matters. The procedures undertaken do not provide all the evidence that would be rèquired in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statsm•nt In the course of my examination. no matter has come lo my attention.. which gives me a reasonable cause to believe that in any materials respect the requirements.. to keep accounting records in accordance with Section 44{1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, (as am8nded) and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mrs Linda E Brdnnock B.A., C.A. Carson & Trotter Chartered Accountants 123 Irish Street Dumfries DGI 2PE **•****
St George's Church. Dumfries ststement of Financial AGtivilies Year ended 31 December 2025 Noto Unrestricted Restricted Funds Funds 2025 2025 Totsl 2025 Total 2024 Income and Endowments from: Donations and Legacles & Other Charitable Activities Othor Trading Activities Investment Income 138,019 75,170 213,189 557,225 5.376 1S,645 1,536 995 6,371 15,645 22,886 7,570 16,466 11,614 21350 Total Income 160.576 97,515 258,091 592.875 Expenditure on: Raising funds Charitable activitie$ 134 122,098 134 143,384 665 138.445 21.286 Total Expenditure 122,232 21,286 143.518 139,110 Net Incomel{expenditure) before galns and losses on investrnents Net GainsllLosses)on Investments 38.344 76,229 114,573 453,765 2,001 75 2,076 1,655 Net incomel(expendituro) Transfers between funds 40,345 76,304 116,648 455,420 Not movement in funds 40,345 76.304 116,649 455,420 Reconciliation of Funds: Total funds brought forward 95,428 863,081 958,509 503,089 Total funds carried f rward 135.773 939,385 1075 158 958,509
st Georye's Church. Dumfries Church of Scotland Balance Sheet at 31 December 2025 Total Funds 2025 prlor year 2024 Unrestricted Restrfcted Funds Funds Fixed Assfrts Tangible assets Investments 339,000 2,585 361,585 359,000 378,000 44,855 42,780 403,855 420,780 42.271 42.271 Current Agsat8 Dgbtors Cash at bank and In hand Totsl Curr•nt Assets 10 7.586 89,187 96.774 1.375 576,425 577.800 8.961 3.708 665,612 538,076 674.574 541,783 Credltors Falling duo within ong ygar 11 13,271 (3,271) 14,0551 Not Currnnt A68ets 93,502 577,800 671.302 537.729 Net Assets 135.773 939,385 1,075,158 958.509 The Funds of the charfty Th Restrlcted Income Fund8 Unrestrlced Income Funds Tolal Funds 14 939,385 939,38S 863,081 135,773 95828 1,075,158 958,509 135,773 135 773 939,385 The accounts were approved by the Klrk Sesslon and Deacons Court on 29th Jung 2026 For and on behalf of the Kirk Sesslon and Deacons Court Session Clerk Trustee
St George's Church Dumfri8s Church ol Scotland Accountlng Pollcies The principal accounting policies, which have been applied consistently in the current and preceding year in dealing wth items which are considered material to the accounts, are set out below. Basis of prèparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Pra¢ti¢e applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS1021 issued on 16 July 2014 and the Financial Reporting Standards applicable in the UK and Republic of Ireland {FRS102> the Charities and Trustee Investment {Scotland) Act 2005 and the Charities accounts (Scotlandl Regulations 2006(as amended). Funds Funds are classified as either restricted funds or unrestricted funds, defined as follows.. Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes. but still within the wder obj'ects of the charity. Unrestri¢ted funds are expendable at the discretion of the trustees in furtherance of the objeds of the charity. If parts of the unreslricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees, discretion to apply the fund. Incoming resources Income is recognised when the charity has entitlement lo the funds, any performance conditions attached to the itemls) of income have been met it is probable that the income will be received and the amount can be measured reliably. Donated services and facilltles Donated professional services and donated facilities are recognised as inGome when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer lime of congregation members is not recognised.on receipt, donated professional servi5 and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been VllIng to pay to obtain sery1s or facilities of equivalent economic benefit on the open market., a corresponding amount is then recognised as expenditure in the period of receipt io
Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be rneasured reliably by the Charity; this is normally upon notification of the Interest paid or payable by the Bank Tangible fixed assets The charity has the right to o¢¢upy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Congregation of St Georges Church Dumfries. No consideration is payable for the use of these assets. Expenditure incurred on the repair and mainlenance of these assets is charged as reSoUrS expended in the statement of financial activities in the period in which the liability arises. As it is difficult to put a realistic value on both the church and hall these buildings are excluded from the tangib18 fixed assets All tangible fixed assets ¢osting in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depre¢iation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets ovèr their estimated useful lives-. Fixtur8s, fittings and office equipment Buildings Improvements to Hall 5 years 50 years 25 years Investments Fixed asset investments a stated at market value at the balance sheet dat8. Unreali5ed gains and losses represent the difference between the market value at Ihe beginning and end of Ihe financial year or, if purchased in the y8ar, the difference beeen cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year. Taxation St Georges Church Dumfries is re¢ognised as a charty for the purposes of applicable taxation legislation and is therefore not subject to taxation on Fts charitable activities. The charity is not regislered for VAT and resources expended therefore include irrecoverable input VAT.
st Georgè'$ Chur¢h. Dumfries Church of Scotland Note$ forming part of th• flnanclal Ststements for tho year trnded 31 De¢ember 2025 Unr•strietsd Re¥tricted Fund$ Fund¥ 2025 202S Total 2025 Totsl 2024 1 Voluntary Income Offorlngs Tax recovered on Gllt Akl Endowment inComeraSS•rf Up Legatlè$ Other 76,914 14,979 76 48,050 130 1.375 77.104 15.320 16.354 76 116,050 3,665 213,189 70.000 3,665 75,170 460,000 4,725 557,225 138.019 Income from donatlong and l•g#eiès wa¥ £213,18912024 £557.2251 of which £138,019 was unrè#trlcted12024 £103,847) and £75.170 wa8 r08tricted12024 £4153,378} 2 Income from tharilable •ctivitl•s CofF•e mornings,falrs conc•rts éte 5.376 5,376 995 995 371 7.570 7.570 InGome from char5table activwEigpJ w4$ £6,371 {2024 £7.5701 of which £995 was restrlcted 12024 £1,373) 3 Incom• from othertradlng aetlvltles Use of PremlBe8 Let of Flat 8,445 7,200 15,64S 10,066 6.400 16,486 7,21JO 15.645 Income from athor tradln9 activities was £15.64612024 £16A661 of whlch all wa$ unrgstricted. 4 Investmont Income Depo8lt interest DNld•nd8 rÈeeived 21.110 21,110 1.776 9,732 1,882 1.536 1,536 21,350 21886 11.614 Totsl Investrnent incomè was £22,88812024 É11.6141 of whleh £1,536 w88 ullTe8trict•d 12024 £1.5361 and £21,350 restr6cte(112024 £10.0781 12
St Georye's Church, Dumfri&s Church of Scotland Notès forming part of the flnanclal ststèmonts forthe year ended 31 Deceffjber 2025 Unr8strlctèd R¢¥tricted Funds Funds 2025 2025 Total 2026 Total 2024 S Analy8ls of Resour¢e# Expended C08ts of G•n•ratlng Funds Offerlng Env•lopos 536 129 665 134 134 134 134 Charitabl• AcUvIeS Glvlng to Grow ContrfbU0n Presbytery Dues Ministerfs Expon8eJ Pulpit Supply Other salary costs GaslEle¢tric Church & Hall Councll Tax IMansg1 Other Bulldln9s Costs {In$urancel Adminloffice EXn$•$ Equlpmènt Advertlsing & PubllcFty Organ Maintsnan¢¢ Fabric Costs Gulld Outreaeh Church Dèvelopment Expense Benevol•ncè Gulld Projects Legal Expenses Oth•r•xpenses Independent Examln•e$ Fee Deprocoatlon Account 61,138 2,068 2,981 835 16,826 10.742 3.817 6,541 5.229 61,138 2,068 2.981 835 16,826 10,742 3,817 6,541 5.261 61,363 1.578 2,961 735 14784 913 3,518 5,912 3.883 1,876 32 397 50 397 50 7,440 5.477 564 11 11 336 500 600 1.000 1,000 2.913 1,110 3,603 2.960 2,020 19.000 138,445 19.000 21.286 19.0 143,384 122,098 Total 122.232 21,286 143.518 139.110 Support costs hav• not been s•paratèly identlfled as th• trustees conslder th•r• Is only gne charttats actlvlty. Th¥10r• support cost8 relate wholty to that aeti¥ity ond hav• not begn separately Id•ntWl•d. 13
St G•orge's ChUh. Dumfri•s Church ofscoiland Not•s forming part ofthe financlal ststsm•nts for the yoar endgd 31 December 202S 202S 2024 6 staff costs and number¥ Salarles and way•s ¢08ts Social security costs & P•n8ion Contributlons Total 16.826 15,n4 16,826 1S,784 The av•rage number of •mploy•es during the yoar, ealculat•d on thg basls of a h•ad eount. was as follows.. mlC staff PremlBes malntèrtancg No •rnployee had •mployee beneflts In ex¢$$¥ of £60,000.12024 nll. All Church of Seotland congregatlons ¢ontrfbuto to tho Natlonal Stlpend Fund whkh bear* the Costs of all ministers, stlp8nds and ernployeffs contrlbutlons for natlonal Insurance, pension and houslng and loan fund. Ministers, stlpands are paid In accordan¢e wlth the natlonal $tlpend scale, whl¢h18 relatad to years of servlcè. For the year und•r mview the mlnlmum stlpend was £32.433, and tho maxlmum stlpand Iln the flfth and sub$e9uent years) £39,856 7 Trustee R•muneratlon and Related Party Trnn¥o¢tlons During the year four141 trustees r•c•ivgd reimbursement of gxpenses Ineurred totslling £168. No tru$tee or 8 p•r¥on related to a trustee had any pèrsonal interost In any contract or transaction èntsred Into by the Charlty rjuring the year. Durlng the year a total of £30415 was donoted to th• congregatlon by the trusteeo. 14
St George's Church, Durnfri Churrh of Scotland Notes fonnlng part of the flnanclal $tstem•nts for Ihe year ended 31 D&c•mbgr 2025 8 Tanylble Flxed A6s•ts Church Hall Improvgments Buildlngs Equlpment Totsl Co#t 2SO.000 450,000 12803 712.403 A¢¢umulated Depr•clatson At 1 January 2025 Chawy for year At 31 D•c•mbgr 2025 160.000 10,000 170,000 162,000 9,000 171,000 12,403 334,403 19,000 353.403 12.403 Net Book Value At 31 December 2025 80.000 279,000 359,lJO At 31 D•comber 2024 90,000 288.000 378.000 9 Investmènts 2025 2024 Markèt value at 31 December 2024 PuKhase of InstMents Sale of Inv•8tments Unrealls•d gain I Ilossl on Investments Markgtvalue at 31 Decemb6r 202S 42,780 43,073 11,9481 1.655 42.780 2,076 44,856 Invtstments at ¢ost 37,159 37.159 Tho following Inveskn•nts arè h•ld-. Robert Dempster memo81 Fund Benevolent Fund chUh Dev Fund Growth Fund Church Dev Fund Income Fund 1027 units 227 units 2583 units 1124units 7.168 1.997 14,000 13,994 37,159 7.168 1,997 14,000 13,994 37.189 Additionally cash held on Deposlt Fund with th• Church of Scollpnd in respect of the Plelen McArthur Memorf•l FurKI i¥ £550.84312024. £450,0001.The interest amounted to £21,11012024- £9,732) whlch was allocated baek to thls fund. Thèr• 18 also now £80.000 hèld in depo8it under Fabrlclgen&ral fund.
St George'8 Church, Dumfri• Church of Scouond Not08 fonning part of tho flnanclal ststèmènt for the year ended 31 D8¢emr 2025 10 Debtovs 2025 2024 Glft Ald fax Rèfund DUÈ Use of Premlses 8,503 458 8.961 3,358 350 3,708 11 CredStors 2025 2024 Accrual¥ 3,271 4,035 3,271 4,055 12 Analy818 ol Ngt A880ts Among Fund8 General Deslgnat•d Rèstrietod Flx¢d A$sets Invèstments Currènt AJ*ets Current Llabllltlès Net assets at 31 D•eèmb•r 2025 359.ty)0 2,585 577,800 359,000 44.855 674,574 13,2711 939,38S 1,075,158 42,271 79,083 13,2711 118,083 17.690 13 Volunt••rn In common wlth all ¢ongregatlons of th• Church of Scofland the congregatSon b•n•fits from th• eontributlon made by volunt¢•rn who give their time and tslents wllllngly for the benefit of the Church. Thg areas of ¢ongregatlonal Ilfe which rèly on the contrIbUOn of volurrteers are many and vari and much of thg actlvlty would b• unable to ¢ontlnue were It not forthe ¢ommllment8hown 16
St George's Church, Dumfries Church of Scotland Not•s fonning part of the fin•n¢lal statements for the yèar Èndèd 31 Decemb•r 2025 14 Movements In Funds A11Jan 2025 IomIng Outyoing Galnl Resources Resources Trnn8fer¥ Lo¥# At 31 Dec 2025 Rgstrlcted Funds Toddlers Group Tha Gulld Klds Club Badmlnton Club FIow•f Fund Benevol•nt Fund Fabrlc Dèv Fund Hel•n MGArthur hlemorlal Fund 1,647 1.123 443 29 802 8,885 14.420 459,732 485,081 1.026 1,961 2.551 1.520 11.5641 678 130 136 2.474 91,110 97,515 {6001 107 932 7.096 16.894 550,842 580,385 75 12,2861 70 A¥sets Restrletèd Fund Hall Developmènt Fund-Depreelatlon Charg• Bulldlngs Fund- Deprociation Charg8 ).000 288,000 863,081 110.1)001 9.0001 21,286 80.(tOQ 279,000 939,385 97,515 75 Unrestrlcted lunds De¥ignatsd Fabr1¢ Fund D•1lgnatsd Mu$l¢ Fund Spoclal Velopm8nt Fund-churchl R Demp8tsr Memorlal Fund Soclal Fund CraftGroup G•neral Fund 19.441 1,165 12,780 12,897 995 308 47,852 16,5061 3,600 16,53S 1,156 15,362 13,853 1,902 920 616 1.fj62 339 18331 1146 114,948 122,232 1.842 1S5,658 180,576 {1.7201 86,683 135773 2,001 Totsl fund8 258.091 143,518 2.076 1075 1S8 17
St George's Church, Dumfrig¥ Chh of Scoljand Motes formlng part of th8 finanelal #tstsmonts forth¢ or éndèd 31 December 2025 Pu $es of ResM¢ Badminton Club.. Bènevolent Fund: Flowèr Fund- Thg Gulld: Kld8 Club Ifonnerfy Sunday School): Toddlers Group.. Buildings Fund: Fabric Dev•lopmÈnt Fund.. Solf gxplanatory Operatsd by the Klrk Ses8lon to help th08e In need Th18 18 8 fund to provlde floweys for dlspl•y during ¥•rvices of worship. Part of the natlonal ¢hurch who ralse money for spèeifie proje¢ts Some of the chlldr•n' ttsllection is sont to a spoclflc charity Organised and run on a Monday mornlng by a group of women In the ¢hur¢h Manse and Flat Capital value le¥s depreCIaOn chatYJe Funds Bet aslde lor R9deloPMent of Church Interlor A focus on the falth And w•llbving of famllles and ehlldren wlthln St G•ory•s and the widar ¢ommunlty H•len McArthur Fund.. es of Desi Fabrlc Fund: hlu81¢ Fund.. n8ted Funds The Trustees 8•t •¥ide funds forthè mintènanee of the church propèrty. The Twstees hav• sèt a•ldÈ lunds for th• purchase of music resources for us• in worshlp. Pur s¥ofUn stricted Funds R Dempster M9morfal Fund.. Operatsd by Kirk Sesslon craft Group: Fund ralslng to be u8ed for th• Ggn•ral Fund and other chariti Soclal Fund: Used to rals• funds for soclal events in the congregatlon Speelal Developmont Fund- Used for any onè.off irnprovement to Yo$our¢gs withln the church bulldlng. Goneral Fund: Used to collect and expend the monles on the dally runnlng of the congrggatlon. IS Coll•¢tlonB for Thlrd Partle¥ 2025 2024 Tear Fund CRY-David Hill Memorlal Fund Local Hardship Funds Prostat• Cancer Scotland Apex Scotland Brake the Cycle Cancer Research UK Disastern Emergency Commrtt•• Guild Prolects Auchincruive IRlv•rGardenl T?nfrIe9 & Galloway Befrlondlng ' AberlouTChlld¢are Trust ' Food TraSn ' Blood Blkes ' CrossR&a¢h 874 874 4AOO 1.002 1,002 296 4.iYJO 8,100 1,638 1.838 300 100 200 300 100 100 400 11768 8,852 18