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 ServI￿S 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
ne￿sSI*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
Fa￿bOok page have been a very popular method in providing Church updates.
Membership:
On the 31 St De￿mber 2025, there were 426 members on the roll.
Services:
Normal Sunday se￿iCe 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 Ca￿led out the late John Glover's wishes by
organising two events where four charities received the entire prO￿edS in John's memory_
Love and Laughter ¢oncert raised £3226 divided equally between Can￿r 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 $1 October. David had been Treasurer for a remarkable thirty-eight years
and will sadly missed. Thanks, in partiCLJlarto Rosemary Murray fortaking on the role oftemporary
Treasurer until a su¢¢essor to David has been appointed.
Despite the ongoing cost of living crisis, the income and general expendrture was very much in line
with the previous yearfs overall. Main source of income remains freewill offerings majority by standing
order and gift aid and weekly envelopes.
Monies raised from the use of premises have decreased slightly albeit utility bills have increased.
The main source of income is re￿iVed from the Blood Transfusion Service. The flat adjacent to the
d)ur¢h continues to be let and continues to be a good Sour￿ of income.
Fundraising income continues to come mainly from the Coffee Morning in April and the Christmas
Fayre in November.
We continue to keep tight control over general expenditure, the outlays have been kept to an absolute
minimum. The general fabric of our premise5 remains in excellent condition, and a planned
programme of ongoing property improvements is in plao for 2026.
Once again, the finan￿$ 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 finan￿8 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 De￿aSed 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 reSoUr￿s, 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 con￿rn 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 servi￿5 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 V￿llIng to pay to obtain sery1￿s 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 reSoUr￿S 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 be￿een 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 inCome￿raSS•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• AcUvI￿eS
Glvlng to Grow ContrfbU￿0n
Presbytery Dues
Ministerfs Expon8eJ
Pulpit Supply
Other salary costs
GaslEle¢tric Church & Hall
Councll Tax IMansg1
Other Bulldln9s Costs {In$urancel
Adminloffice EX￿n$•$
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 ChU￿h. 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..
m￿lC 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 In￿stMents
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 memo￿81 Fund
Benevolent Fund
chU￿h 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¢em￿r 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 contrIbU￿On 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
I￿omIng
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¥ Ch￿￿h of Scoljand
Motes formlng part of th8 finanelal #tstsmonts
forth¢ ￿or éndèd 31 December 2025
Pu
$es of ResM¢
Badminton Club..
Bènevolent Fund:
Flowèr Fund-
Thg Gulld:
Kld8 Club Ifonnerfy Sunday School):
Toddlers Group..
Buildings Fund:
Fabric Dev•lopmÈnt Fund..
Solf gxplanatory
Operatsd by the Klrk Ses8lon to help th08e In need
Th18 18 8 fund to provlde floweys for dlspl•y during ¥•rvices of worship.
Part of the natlonal ¢hurch who ralse money for spèeifie proje¢ts
Some of the chlldr•n'* ttsllection is sont to a spoclflc charity
Organised and run on a Monday mornlng by a group of women In the ¢hur¢h
Manse and Flat Capital value le¥s depreCIa￿On chatYJe
Funds Bet aslde lor R9de￿loPMent of Church Interlor
A focus on the falth And w•llbving of famllles and ehlldren wlthln St G•ory•s
and the widar ¢ommunlty
H•len McArthur Fund..
es of Desi
Fabrlc Fund:
hlu81¢ Fund..
n8ted Funds
The Trustees 8•t •¥ide funds forthè m*intènanee of the church propèrty.
The Twstees hav• sèt a•ldÈ lunds for th• purchase of music resources for us•
in worshlp.
Pur
s¥ofUn
stricted Funds
R Dempster M9morfal Fund.. Operatsd by Kirk Sesslon
craft Group:
Fund ralslng to be u8ed for th• Ggn•ral Fund and other chariti
Soclal Fund:
Used to rals• funds for soclal events in the congregatlon
Speelal Developmont Fund- Used for any onè.off irnprovement to Yo$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