DALRY TRINITY CHURCH OF SCOTLAND Year Ended 31 December 2024 Congregation No: 120658 Scottlsh Charlty No." SC006882
Dalry Trinity Church of Scotland Trustees. Annual Report Year ended 31 December 2024 The trustees present their annual report and financial statement of the charity for the year ended 31 Decemter 2024. The financial statements have been prepared in acccKdance with the accountsng licies set out in the notes to the accounts arKJ comply wrth the General Assembly RlatIonS for Congregab'onal Finance, the Chanties ar Trustee Investment {Scotland) Act 25. Chartties Aount$ (Scotlandl Regulations 2006 {as amended) and Accounting and Reporting by Charitl8S'. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK aThJ Republic of Ireland published on 16 July 2014. Objectlves and Acllvitlos The Church of Scotland is Trinitarian in doctrine. Refomied in tradition and Presbyterian in polty. It exists to glonfy G(>J and lo work for the advancement of Christ's Kingdom throughout the w¢yld. As a natK)nal Church. rt acknoww a distindi¥e call and duty to brFng the ordinanos of rets10n to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodi88 in Scotland and beyond. Our principal gatherings for worship take place on Sunday at 11 am arKI 6.30pm and our mi(h¥eek congregational gathwirvJ for wayer on Wednesday at 7.15px. On Sunday mornings our Christian education for young people is provided for younger children through Sunday SclK)ol and uèKhe which meet ding worship. "BLAsf is an after-school dub for pnmary age chiklren whth meets weekly on Tuesday a18rn00n8 providing games and actNities along with time lo chal and informal Chrislian leaching "TNT" provides similar activities and teaching for young people of secondary school age. It meets weekty on Thursday evenirMJs. On Wednesday mornings we offer a 'Mothers & Toddlers, Gr¢)up within the church halls, arKJ on Thursday mornings a 'café' entrtled 'the Open Door,. both of which afe very w811 attended. On Thursday afternoon the is a Relaxation Class run by one of our members for the ben1 of the communrty. "Time Out on TuesdaK trovides an OpunrtY each month for carers. those they care fcK at hc¥ne, and some who live alone, to meet others, take part in armchair a¢tivili08, enjoy lea and cake together, and undertake short excursions. Achievfflients and Perfornmnce At the start of 2024 it was realized that this would be our minister's final few months among us bef(e retinng. Numbers attending worship Contin at an encouraging level as the c0ThJat10n prepared for a period of vacancy before uniting with our near nehbourS in St Margaret's. Our streaming servi$ allowed those unable to attend due to infirmty to still partiapate in weekly worship, many choosing to catch-up later in the *Eek. Early in the year we ran the"Prodigal God" a course of 4 evenings using material and based on the LK)ok of the same name woduced for that purrrfjse by author and I1CrfJ1an Timothy Keller. Qrfer 30 signed up to attend and most continued to meet fortnmIY during January and Fel)ruary ts'll all the sessions were completed. At Easter we once again held joint services with our friends from St Margarets and St Peters. First meeting for worship in St Peter's on Wednesday evening. Trinrty on the evening of Maundy Thursday, and St Margaret's on the viening of Good Fnday. on again. we held a ty OpeAIr service on the cross on Easter moming at 8.30am followed by trfeakfast in St Margaret's Hall
Dalry Trlnlty Church of Scotland During the summer there was a special Gommunty organised event in the local park. We had table at this and since il was the year of Ihe Olympics and the looth anniversary of the remarkable Pthsh gohjs W£ in Pari5 1924, we distritKrted 3CKI copies of a book the lrfe of Eric Li(klell pr(MJuced to mark this occasion In OctOr it was time lo say farewell to Jr minister wh) had served our church in Dalry for 20 years, continuing a pattem of long And seliléd Iiiinistnes. Arriving In 2004 with his wif and their three sons. encouraged us lo in our prime aim of maintaining a live5y ath.- aullntiC Wrt to the go1 in the tthvn and further afield whle not (kparting for our eSta}shed commitment to preaching and prayer. He introduced a number of new ways to connect ¥Mth the local communty ar¥J during 2013 faolrtated whole wo required lo completely refurbish the sanctuary. On RememtKance Sunday. 10 November. following the annual eath laying Servi at the war memorial, joined the congregation of St Margarets to hold a joint reMernbrar servio. We continue to supp(xt a 1mber of missionarw and those working wth Mission organisations (kn missionary visitors induded the Chongo family lin Aw'll who had ten our Youth and Communrty Workers for seven years and were now attached lo a church in Southampton. from Chriytians Against Poverty (in May), InJrmedy in Kknjdle East also In ayl, with MiSsn Aviation Fello1¥ i.-.IP j who served for many years ifj i;-dia lalso in June), with the Unevangelized Fields Mission (in July), and trom 'Hope for children. based in Colomtxa (in oCtor). ur Guslom. we opened up the Sanctuary for the community 'Tlnsel and Torchlight, letatt.0n on the evenir@ of Frmlay 29th November at which we distnt)uied copes of the Christmas Lwklet 'Speaal Delivery. 1&3ether with invitations to Christmas services. This year we shared in a joint fesb.val of lessons & carols in St Margats on the moming of Sunday 22 Decemter. Thereafter held our usual (and attended) Carols by carthlwht on Christmas eve before joining our friends in St Margaret's once more on Christmas day for a joint serrf1. Flnancial Review The principal Sour of income is from weekly offerings". the response of mernbers in thanksgiving to G(Kl. triJ 2024 our regular offen'ngs increased by 5%. Wrth this level of wing. we Ere able meet our day to day running costs entirely from the weekty arKI monthly congregational gNing. In tum a11cr income from our Gift Aid tax redaims and any extraordinary donations for fabric repair and ifTTprovements to our buildings We were also able On more to make a claim for the maximum amount pemiitted through the Gift Aid Small Donations Scheme. However, offerings lo our Mission Fund dipped slightly and we were not able to support tW WOTking for Mission organb"On$ at home or overseas al quite the same level as before. Durrng 2024 our fixed ptT¢e Gontracts wrth the energy supplieT5 reached the end of their tem. New contracts with a different company had been facilrtated on the congregation's behalf by the Church of s{lIar1. These were at a higher rate so costs of fuel for heab'r¥J and Iyhtmg of churth and halls rose synfficandy. Following our minister's retiral in October we also had to cover the cost of basic heating for manse arKI this will conts.nue until it rnn be sokl. In the earfy part of the year Ihere some extensive repairs lo the roof. guttering, downpipes, and wall$ of one side of the church LxJildiTrJ ere rned <xrt We are also aware that Lqrge areas of st(xEw to the other three sides of the buikjing are still In need of similar attention which may lead to extensive repairs or reaCement. We inlerKI drawng up skwfications for this work and It otrtaining costings tefore setting about rarsing the necessary fvnds through special appeals to the congregalion. grants. and loans. In the later part of the year we replac£d nine of the old and extremely fragile hall wind wth modem eneigy-efficient doubwlazed unrts. H(Awever just under thrUarte of the prKe of this proje¢t was owered by a granl from Ihe Dalry Parish Boundary Trust.
Dalry Trinity Church of Scotland We continue to give the congregalion opportunity to support missionary work at home and abroad. At particular times of the year the funds received are used lo support certain projects. This is intimated to the c0ryJregati arKI all donatims received are dISrSed apryowtety. The Total Resou Expended in the year amwnted to £137,692 (2023: £104,411) as <letailed in Note 4 on page 15 of the Accounts. Stewardship The congregation are regularly reminded of the thantages to be gained from regularly reviewing the proper stewardship of lime, talent, and money. The results are reflected in our conlinu6d work aTrJ wrtness within our own pansh and further afEld Risk IAanagernent The Tnjstees have risk assessments for fire. health and safety and ftmxl hygiene and have fomiulated relevant policies for these. The average age of the congregation is increasing and this may present some risk to the level of grling in ltr future. However, the membetship are pt up to date th our financial situation regularfy. and ItY have resporKled generously when alerted to particular needs. Levels of grling of time, talent arKI money are regularly apwaised as of our annual stewardship pyogramme. Reserves Poll¢y It is the trustees. policy to use regular offerirvJs for ordinary expenditure, vthile tax rlaimed. organisational, and general donab"ons, are hekl against fabric expenses. Extra-ordinary gifts and legacies are also hekl against fat expenw. Large prc4ects.' fumishing. repair arKI renthvals etc a ¢overed by special appeals being rnade. An estimate of the ordinary weekly expenditure and net offefings is published regularly in the newsletter. The purposes of the various funds and the balances therein are detailed in Note13 on pages 19 to 2101 the Accounts. At th8 teginning of 2024 the Total Unrestric*8d Funds amounted to £139,401. We start 2025 with Total Unrestncted Funds of £135,321 of vthich £8,857 is in the Reserve FurKI, and £42,922 hos been designated for Fabric. It remains the Trustee8' policy to hokl reserves ot approximately six months. expenditure.
Dalry Trinity Church of Scotland Trustees, Report (cont) Year ended 31 December 2024 Structure, Governance and Management The congregation is a registered charlty, number SCO(K882 and is administered in accordan with the temis of the Model Cleed of Constttution arKI is sutyect to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kffk Sessron and the cOrvJregatial Board are the charity trustees. The Kirk Session members are elders of the church and are thosen from those members of the churth who are consthred to have the appropriate gifts and skills. The minister. who is a merter of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited lo nominate indmduals who are believed to have the skills and commitment to contn.tth to the management affairs of the Church. to become memters of the Board. Board Members are then appoirted at the Stated Annual Meebng and seNe for a Feriod of three years after which ttsy must seek rleClOn at the next Slated Annual Meeting. The Congregational Board is chaired by the minister and nonnally meets bi-monthly. Certain responsibilities are delegated to the Finan Commttt* and the Property Commtttee as approwiate The Kirk Session normally altemates bi-monthly (no meetings held in July) and is re5FSIble for spiritual affairs within the church. At a meeting pf the Kirk Session on 12 March 2024. it was agreed that in order to prepare for the forthcoming union with St Margarets Parish Church we should tIllon Presbytery for peTrniSsion to move to the Ilnitary Constilulion. This w&$ brought befurc thL Junc mecting of Presbylery and M¢mkrs ofthe Congregation Board were invited io pul their names forward to iL' athnitted to the Kirk Session. As a result, five elders were added to the Kirk Session.
Dalry Trlnity Church of Scotland Tntstee8' Aftnual Report Icoftt) Year ondod 31 De¢•mb•r 2024 R•lor•nce and Admlnl8trntfve Infornmtlon Trt•ts thrtwhout th• y••r and at th• dal• of th18 f•POrt Kirk ession Members Iretsred 3111012024) {a1nwtted 09112r21r24) l*Jmrtted frcxrt Board O&iW20241 aiymitted 04102r2025 l&Ymrtte(108AJ9r2024) ladmrtled from Board W09r20241 (fesy)ed 29LW2024) (reSd 29M2l24) IresNjd 29108r20241 {reswned 29n)&W24)
Dalry Trtnlty Churth ol S¢olland Tru$teM' Annual Report l¢ont) Year ended 31 Docember 2024 Prlnclpal Offlce4ear¢rn Mintsler. Intenrn Moderator. Session Clerk". Session ck. Clerk to the Board. Church Treasurer. Prlncipal Offi¢• Charty Name.. Charity Registration Number. Congregakn Reference No. Oalry Trinity Church of Scotland SC006882 I258 Contact Name & Address. Ind•p8nd•nt E¥amln•r Bankers Royal Bank of Scotland Irvine {C) Br 69 HKJh Street Irvine KA12 OAL
Dalry Trfnity Church of Scotland Tnte¢s, Report (cont) Year ended 31 December 2024 Trustees. Respon8lbllltt88 In Relallon to the Financial Statem8nts The chanty trustees are responsible wewiTrJ a trustees. anr1 repKffl aTrJ finanoal knents in accordance vrith atWThtAe W and UThted AccIntirj StarNJards (United Kirud Generally Acceprted Accountsng pra(). The law applicable to chanties in Scotland requires the tharity trustees to prepare financial the inccxniry resour arKI of res(wr, ofthe dwty for that nCj. In preparry those select suitable accounting policies and then apply them consistently; fflake Jwjgmenls arKI estimates that are reasonable mthnt: been followed. subject to any departures disclosed and explained in the financial statements.. prepare the fbnancial statements on the goirvj LX)rtem basis unless it is to FesUrne that tre charity will continue in otwalMThl eXtsten. accuracy at any time the financial posrtion of the chanty and to enable Ihern lo ensure that the ChariiE5 AcEourts (ScoUaThJ) Regulations 21x6 (as amended). They are also resp(Thitrfe for safeguarding the assets of ts c*• aTrJ fty tar reasonabk St for the Xevertn and The trustees are responsible the Maintenan and integnty of the charity and financial infom)ation Approved by the Trustees and signea OD. their behalf, ate: 5 February 2025
Dalry Trfnity Church of Scolland Independent Examiner's Report to the Trustaes of Dalry Trinity Church Year ended 31 DeC&mr 2024 I report on the accounts of the charty for the year ended 31 December 2024 which are set out on pages 10 to 22. Respectlvo responsibilitie8 of tru8tee8 and examiner The charity's trUStS are respcN)sible for the preparation of the accounts in accordan the teTrnS of the ChaTTties and Ttuslee Investrnent {Scotland) Acl 2005 and the Charities Accounts {Scolland) Regulations 20{ (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply It is my responsibilty to examir£ the aox)unts as required urKler seclion 44(1 }(c) of the Act and to state whether particular mattefs have come lo my attention. Ba818 ol Independant examiner'8 8tatsment My examination is carried out in accordance with Regulation 11 of the Charilies ACnts {Scotland) Regulations 20( {as amended). An examinab'on indudes a review of the accounb'ng records kept by the chanty arKI a comparison of the accounts presented with those records. It also includes consideration of any unusual items or di8closures in the accounts, and seeks explanations from the trustees COnmIng any such mattets. Th8 prcthdures undertaken do not provNJe all evKlence that would be required in • audrt, and consequenty I do not express an audit opinion on the VI given by the accounts. Independent examlner's Statement In the course of my examination, no matter has ccKne to my attention which gives me reasonable cause to believe that in any material respect the requirements.. lo keep accounting Tecords in accordance with section 44(11{a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations {as amended). and to prepare accounts Wh aGCA)rd with the accounting records and comply with Regulation 8 of the 20( Accounts Regulations (as amended) have not been met, Of to which. in my opinion, attention should be drawn in order to enable a proper undetstanding of the a(xounts to te reached. Name.. Date". 13 March 2025
Dalry Trlnbty Church of Scotlind 10 stst•m•nt of Flnancl•l Actlvltl Yoir •nd•d 31 D•¢•mb•r 2024 Unf••trl¢t•d Fund• 2024 Ro•trkt•d Fund• 2024 Unr••trlct•d Fund• 2023 Note RMtrlct•d Funds 2023 Tot•1 2024 Tol•l 2023 Incom• ind •ndowm•nt• from.. Don8llons and 18gKie8 Chgrllablè actsvi11•6 Inv•8lm•n18 90.684 2.863 598 41.340 132,024 2,863 95,648 2.673 376 18,064 113,712 2,673 422 83 Tot•1 Incom• 94.145 41,403 135,548 98,897 18,110 116,807 Exp•ndlturn on: Rai&lng funds Charllable •¢bvitle• 310 97,915 310 137.382 39.487 85.845 16.272 104,117 Total •xp•ndttur• Nel Incomèllexpendilurel b¢for• gain8 and losses on Inv••irnenl• 98,225 39,487 137692 86.139 18.272 104,411 4,080 1.938 -2,144 12,558 -182 12,396 N•t Incom•llexp•ndTrtur•l 4,080 1.936 -2. 144 12,$58 -162 12.396 Tran8fer¥ be8•n lund• N•t mov•ment In fund• 4,080 1,938 .2,144 12,558 -182 12.396 R•conclll•tlon of fund•: Tot81 funds bfoughl lorw8rd 139.401 140,705 128,843 1,468 128,309
11 Daty Trinty Church of Scotla Balance Sheet al 31 Decemb•r 2024 Restrocted Funds 2024 Funds 2024 Tolal 2024 Trfal 2023 F•d A88ets Tangible Fixed Assets 6.647 6.647 5,303 6.647 6.647 5.208 130.879 141.) Cash at bank and in hand 10 123.915 136.224 3.240 3.240 127, 155 139.464 Llabilhies Falkn"ng due wilhin one year -903 -3 Net Currnnt Assets 135,321 3.240 I38.1 140,705 135.Y21 3.240 138.1 140.705 Th• funds ol th• eharty 13 3240 3.240 135,321 138.1 135.Y21 135,321 139.401 140.705 3.240 Tolal Charlty Funds 13 135.321 3.240 138,561 140,705 and Signed on th*T behalf by. SessK)n Cla
12 Dalry Trinrty Church of Scotland Year ended 31 December 2024 Ac¢ounting Policles The principal accounting policies. vthich have been applied consistently in the current and wecedirvJ year in dealing with items which are o?nsKlered material to the accounts. are set out below. Basis of preparation The financial slalements have been prepared in accordance with Accounting and Raporting by Charrties: Statement of Recommended PraGtTr applicable to charities preparing their xcounts in accordance with the Finanaal Reporting Slandards applicable in the UK and Republic of IrelaTrJ (FRS 102) issued on 16 July 2014 and the FinafKial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. the Charities and Trustee Investment {Scolland) Act 2005 and the Charits'es Accounts (Scotland) Regulakn'ons 2006 las amended). Fund accounting Funds are claSsrfd as either restrted funds or unrestricted funds, defined as follows. Restricted funds are funds subject to SP8cific requirements as to their use which may b8 declared by the donor or with their authonty or created through legal processes, but still within the wider objects of the charity. Endowrnent funds are funds which have been given on the condition that the original captal sum is not reduced. tKrt the income there from is used forthe purpose defined in accordance with the objeds of the charity. Unrestncled funds are exndable at the discretion of the trustees in furtheranc8 of the obj'ecis of the ¢harTty. If parts of the unrestn¢ted funds are eamiarked at the discrth'on of the trustses for a particular pur[, they are deSnated as a separate fund. This designation has an admknistrative wrpose only and does legally restrict the trustees. discretion to apply the fvnd. Incomlng resources Income is reccgnised kn the charty has entitlement to the fuNls, any (WrManCe lndItIOnS attathed to the Ttem(s} of income have been met, it is probable that the in¢ome will be received and the amount can be measured reliably. Donated servlce8 and facllltles t)onated professional sepiices and donated fac151S are recognised as income when the has control over the rtem, any conditions associated with the donated item have teen met, receipt of economic benefit from the use by the tharity of the item is probable aTrJ that economic tnefft can be measured reliably. In accordance wrth the Chartties SORP (FRS 1021 the general volunteer time of congregation members is not recognised. On receipt. donated wofessional ser4ices and <lonated fa(ilrties are recognised on the ba* of the value of the grft to the charrty which is the amount the chanty would have been willing to pay to obtain services or facilitS of equNalent ecorK)mic benefit on the open market: a Cspirj amount is then recognised as expenditu in the period of receipt. Interest receivable Interest on funds held on deposit is induded kn receivable and the amount can be measured reliably by the chanty.. this is nnallY upon notificakn of the interest payable by the Bank.
13 Dalry Trlnity Church of Scolland Year ended 31 December 2024 Flxed assets The charTty has the rKJht to OC¢X4)y arml use f ts chtsIe 0tr4.ects cetsin taNJible fixed assets. including the Church, halls and manse, vested m Church of Scotland General Tntstees. No consideration is payable for the use of these assets. ExpeTrlFture incurred on the repair and maintenance of these assets is charged as resources expended in the Statement cl Financial Activities in the period in which the liability arises. All tar¥Jible fixed assets aquired at a cost in excess of £1.(XK) havir¥J a value to the GhaTty of greater than one year. (ther ttwi those acquired for S[fiC wrposes. have been capialised. DepreGiation is provided on a straht-lIne basis. to wrrte off the cost or initial valu8, less residual value. of taryible fixed assets over Iheir eslimated useful lives". Fixlures, fitts'ry, arKI Offi equiww 10 years Taxation Dalry Tnnrty Chufth of Scotlwvj is recognised as a charty for the Fxjrposes of applicable taxation begislatK)n and is therefore not sut4ect to taxatKXI on its charitable actiVrts. The charty is not registered for VAT and res<yJrces eXrJed ttwef¢xe Indle irrecoverable inwrt VAT.
Dalry Trlnlty Chureh ol scotland Not•• formlmg part of th• fin•rbcl•l •t•t•mont• for th• >ar •nd•d 31 0•ffib•r 2024 14 UntrIcd Fund8 2024 RMirlct•d Fund• 2024 Unr••trlcted Fund• 2023 R••trict•d Funds 2023 T¢Jtal 2024 Totsl 2023 1 Don•tlon• Ind L•g•cl•• Off•ringB Tox recovered on Grft Ald liob•l Mltchell 8eque8t Ellzab•ih Pattison Bequ•8t Pl4ce8 of Worshlp VAT r•darm Oalry P8ri8h Boundary Grnnt Olh•r Donations MS88lon Fun M1881on Project Fund FI0%r Fund 74.505 14.973 14.688 1,2CIry 89.173 18.179 70,749 13,8LH 274 7,436 71,339 15,987 274 7,436 2.183 85 85 3.748 15.IXM) 1.121 5.935 3.746 15.C 1.121 2,385 2,385 6.304 8,262 725 5.935 8,282 725 785 785 41,340 t32.024 95.648 18.084 113.712 Durfng 2022 Dalry Trfnity receivo<18 1•gacy of £41.407 from tho 08t81• of th• l•t• Mr8 l•oW Mtt¢WI. A ftJrth•r £274 wa5 foGfjN•d In 2023. Ourtng 2023 Dalry Trinlty Ie1Ve(j a leoa¢y of £7.438 from the •8tst? of the lalo Mrn Eltrabeth Pattln A fvrthtrr £85 was r•¢•ivd in 2024. In 2023 8 grant of £1,LYJO was receiv•d from th• Dalry Pansh Boundary Trvst (Windmlll Fund) in tonjlderats.on of the rising ¢oBt of fual. In 2024 8 grant 01£15,C((J 1¥15 frc¥n the Dalry P•rish Boundary Tnjst Iwindmlll Fund) toward8 the cost of r•plarJng the hall nd. 2 Inc¢)m• frtyn ch•rltsbl• •ctIvI** Wfrddingi & Fun•ral Monday Q 2 Publicallons Trfnlly Toddlers Sunday School Own Door 515 182 515 182 543 543 51 1.311 51 1,341 2,863 2.673 2,673 3 Inv••tm•nt Incom• Bank Irrterest 376 422 63 661 376 422
16 Oolry Trknity ChUb of S{& for the y•or •nd•d 31 0gc•mbgr 2024 FLh)J8 2024 Tclal 2024 2024 4 An•ty•h of Rourt EAp•hd•d 310 310 10 Gm corrtrNkn IMtI Presbytery Dw 49.660 1.322 1.370 370 2.166 49.6eO 1.322 1.370 370 2.166 51.2rJ 1.322 1.1x1 51.223 1.322 1,120 2.433 1.507 367 Local Outreach c10n Educ•tK)n 1.507 367 5.738 5220 2,828 5.220 2,828 5.018 3.070 5,016 3,070 4.441 75 Rent an¢ Rdte•, ReKI Ave 75 Lh&Wc 420 1213 324 324 1213 IndewTrlenl ExamK¥ Fee Bank Ch8roes 816 616 83 1.756 470 280 1.226 3.717 25.610 470 280 1.226 H•ll$ F8bn¢ ExndrtUrP ServKe & Repoir o18olBrB 25,6fQ 157 157 1.187 7.434 10.952 FIj (Nth 14 Pr(PL Fwl (P 151 geDe¥ok7nl Fund Disburentty 5.(07 7.434 9.e01 $12 512 716 716 587 587 850 97.915 104.117 98.t25 39.467 137.6W2 86,139 18 104.411 Tttfort support Costs rtrlaie %Yholty lo that aG*vity a(vJ have nol bten aepir•iety ideniified.
16 Dalry Trinity Church of Scotland Notes formlng part of the financlal statements for year ended 31 December 2024 2024 2023 5. Staff costs and numbers Salaries and wages Social security costs Total The Church had no employees during the current financial year or during 2023. All Church of Scotland congregatM)ns (x)ntn"tKrte to ts NaIKal Sb'pend Fund which bears the costs of all ministers. stsFEfKts atKI emr4oyers' contritKJtJons for natiCKl insurance. pension and housing and loan fund. Ministers. stipends are paid in accordance with tfr nabonal sts"perKI scale. which related to years of service. For the year urKJer revie the minimum stspend vas £31,642 aTrJ maximum stiWKI (in the frfth and subsequent years) £38.884. 6.Trustse Remuneration and Related Party Transactions No rernuneratiL vras pa¥J to any truslee or related pers{ durmg ts (xKrent financial year or during 2023. Durin9 the year a total of £39,642 was donated to the congregation by the trustees
Dalry Trinity Church of Scotland 17 Notes f¢)m)ing part of the financial statements for the year ending 31 December 2024 7. Tangible Flxed Assets Fixturp51 Fittingsl Equipment Total Cost Al 1 January 2024 Additson: Church chai[5 balar Disposals.. Roland Piano 23,236 2.873 -2,400 23.236 2.873 -2.400 At 31 December 2024 23,709 23,709 Accumulated DeprKiation At 1 January 2024 Disposals Charge for the year 17,933 -2.400 1.529 17,933 -2.400 1.529 At 31 December 2024 Net Book Value At 31 December 2024 17.062 17.C62 6,647 6,647 At 31 Dmber 2023 5.303 5.303 Fixturesl Fitting Equipmenl Total Cost Al 1 January 2023 Addition. Church chairs deposit Disposals: Portable Sound System Organ 29.333 758 -655 -6,2Crf) 29,333 758 55 -62 At 31 December 2023 23,236 23,236 Accumulated Depreciation At 1 January 2023 Disposals Charge for the year 23,621 -6,855 1.167 23.621 -6,855 1.167 At 31 December 2023 Net 8ook Value Al 31 December 2023 17.933 17,933 5.303 5,303 At 31 Dernber 2022 5,712 5,712
Dalry Trlnity Church of S¢otland 18 Notes forming part of the financial statem•nts for the year ended 31 December 2024 8 Debtorn 2024 2023 Grft AhJ Tax RefvThJ t 5,e62 5.208 5,208 9 Credito 2024 2023 Falllng due wlthin on8 year Travel Heatru & LvJhkng 128 557 9)3 10 Bank & Cash Funds 2024 FU15 2024 FuThJs 2023 Fnts 2023 Genefal Fund Fabrt Fu MLSS#M Fund Reserve Fund Benevolent Fund Flower Fund 68,832 42.922 52.683 64,438 421 8,417 2.137 301 8.857 169 834 903 3,616 123,915 3.240 129,575 1.304 11 Anatysis of Net Auets Among Funds Totsl Frxed Assets Current Asset5 6,647 55.083 6.647 132.817 74,494 3.240 Net Assets at 31 D 21Y24 I38.1 General DeswJnated Restncted Endowment Total Frxed Assets Current Assets Current Lrabilities 5.303 5.303 136.087 57.891 Net Assets at 31 t)ec 2023 57,21 82.195 1.304 140.705 12 Volunteera contribution made by volunteers who give of th8ir bme and talents willingly for the benefit of the Church. The areas of o)ngregabxd lrfe thich rdy on the C(tnJl of volunteers are many
19 Dalry Trinity Church of Scotland Notes forrning part of the financial statements for the year ended 31 December 2024 13 Movements in Funds - 2024 At1Jan Incoming Outgoing 2024 Resour Resources Transfe At 31 Dec 2023 Restrict Funds Flower Fund Benevolent Fund MIssx FurK Fabric Fund 834 169 785 31 6,923 33.664 -716 903 200 2.137 -5.087 -33.664 Total Rostricted Funds 1,304 41,403 -39,467 3,240 Unrestrlctod Funds General Fund 57,206 91,538 -76,086 933 73,591 Designated Funds Fat¢ Fund 64,438 5,303 69,741 235 -18.878 -1,529 -20,407 -2.873 42,922 6,647 49,569 235 Reserve Fund Mission Fund 8.417 421 8,857 421 Total Desig. Church 78,579 675 -20.828 58.426 Oryanisations Trinty Tcxydlers Sunday School 2,626 333 657 543 -512 2,357 -333 -799 947 Totsl Desig. Organis. 3.616 1.932 -1.311 -933 Totsl Deslgnated Funds 82.195 2.607 -22,139 -933 61,730 Tolal unrestri Funds 139,401 94.145 -98,225 135,321 Grand Totsl of All Funds 140,705 135.548 -137.692 138.561
20 Dalry Trinty Church of Scotland Notes formlng part of the flnancial statements for the year ended 31 December 2024 13 Movemènts in Funds - 2023 At1Jan Incoming Outgoing 2023 Resources Resources Transfers Al 31 De¢ 2023 Restricted Funds Flower Fund Benevolent Fund Mission Fund Mission Proied Fund Fabrtc Fund 696 138 632 725 31 7.103 9.661 -587 834 169 -7,434 -9.661 Total Restricted Funds 18,110 -18.272 1.304 Unrestrlcted Funds General Fund 68.397 96,164 -78,951 -28.404 57,206 Designated Funds Fat Fund Asset Reserve 42.374 5,712 69 -3,224 -1.167 4.391 25,219 758 25.977 64.438 5,303 69.741 69 ReseThe Fund Mission Fund Mission Project Fund 8.121 8,417 421 421 2.777 -7.476 -1,301 Total Desig. Church 54,731 -5.692 29.175 78.579 Organisation$ Monday @ 2 Trinty Toddlers Sunday School Open Door 429 -140 471 2,626 333 657 278 460 1,347 -850 Total Desig. Organis. 3.715 2.168 -1.4 -771 3,616 Total Des•gnated Funds 58.446 2.533 -7.188 28,404 .195 Total Unrestricted Funds 126.843 98.697 -86.139 139.401 Grand Total of All Funds 128,309 116.807 -104,411 140,705
21 Dalry Trlnity Church of Scotland Notes forming part of the financial statements for the year ended 31 D•cwnber 2024 ofR Funds Flower Fund.. This is a fund to provide flOErS for display during services of worship. Benevolent Furxl." This is a furKJ for the poor of the t(Yn WKI can be diSrSed at tt discretion of the minister. Mission Fund.. This is money donated to the church each month for specific Mission Projeds. Grft Aid arisifMJ from these don ts a(hJed to the fund. Mission Pr Fur¥J.' is money dcM)aled to tr to support local missio community youth workers. Fabnc Fund.. This Fund is for reSIn legac and donati for fatic ar)d has been fiJlty exFerthd. ses of Desi nated Fund MissiTh) FuThJ.' The Trustees have set asKle furmls fof missionary work at hrxne and overseas. Mission Pro. Fund.. The Trustees have set asKle funds for ministy assistance or FatKiG FurMJ'. The Tntstees ha¥e set aswje fuThJs for all farfic expeThliiure and equiFxw)t. Asset Reserve Fund: This represents the Net Book Value of the tangible fixed assets hekj by the CorwjregatK. contingencies. anisations.. the Churth aniSatior administer thei¥ (Y funds whith are utilized for the purposes of their ¢YganiSati donati to the Chun arKI to other appropriate causes.
22 Dalry Trinrty Church of Scotland Notes fomiing part of financial statements for the year ended 31 December 2024 14 Mission Fund Ex{e 2023 alrymp EarTrK4uaKe Appea lurkeyltyia. TearfiMKI Arnr•llJkraine Arab Wthj mlIa (AWM) 415 6CVJ 658 600 607 al New HO for ChiK4ren M.4 20 UFM 7.434 AIM -Afikx Mi&s UFM. UneVa1Zed Misst 15 Mlsslon Project Fund Expendlture 2024 2023 10. 10,962 16 collect10r for Thlnl Parties 2024 2023 Christian Aid 220 2 2 Poppy Scdlarxl Chongo grfl TtM)mson grft 115 1.680 3.150 3.6 2,015
Dalry Trfnity Church of Scotland CHURCH BUDGET GENERAL FUND Budget 2025 Attual 2024 INCOAIE Offerlngs Grfl AMI Offenngs Frewu Offenngs IrK)n Gfft AKI) Ordinary OfferiThJs Inon Gfft AJl Tax reclaim on Grft & Small Dona1vS 51.(KXI 18.C 51.768 18.147 4,591 12,973 13.rjjo 87.479 Othef Ordlnary G•ngnl Incom• 1.370 1.623 Contribthion$ from CongregatK•nal Organisations." PublicalKns 2.993 Total Ordlnary Gen•rnl In¢(x 90872 expENDITURE Natlonal a Mkn•hJn & T14kr Wo Giving to Gr(M Alhxat Presbytery Dues Speakers, Expenses Other Expenses 52.427 1.322 4C 49,660 370 937 Mintstef s Travd ExFnses Ministe¢s TelephonelBroadband Pulpit Supply 1,196 753 1,370 1.500 3.319 Bulldlng Co•ts Heatsng and Lhjhb Insurance Manse Marm monitoring Paanse thnul Tax 5.738 5,220 5.1LJ) 240 2,828 13,786 Oth•r Local Costs Christsn EdutKIn Local Outreach 350 500 Publ315 Church Broalband Photocop Catering, Cleaning. & Events Bank Clwges 820 1,213 2,166 250 470 6.692 Tol•l Expendlture 73,589 76.086 GENERAL FUND SURPLUSmEFicrr FOR 16J11 The foregoing bLbdget does not take a(Ount of *a. depreaatM)n or alktaion towdrds fabric expendb'tu
The following pages do not form part of the statutory accounts
Memorandum Appendix FUNDS HELO BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES FOR THE BENEFIT OF THE CONGREGATION 12C658 Dalry Trinty Consolidated Fabric Fund REVENUE ACCOUNT 2024 Credit Balance at 31 December 494.35
rom'.0110 V2024 Iv 3 VIJ? 2U24 120658 Oalry Trinity 50 Consol. Fabric Fund- Rev Dale Ik4>il OPENING BALANCE: 471.51 15102izn24 IN rF.RI.'ST Q.1.- 3111 ??u?J l j.10 j12024 1STERI."%I Qry-. 31103, 2024 J I IU) 2024 Q4 JllLKJlioN ul yJNx>rt Lusls 2U23 Vl J,.IKJiion 01. 511P1rt LW5LS •u_4 Re¥enue Interes¢ Revenue Interest Admin15trabOn Costs - Consol knnistrabon C051s. Consol ministratron Costs - Consol Rv4enue Interest Admini$tratitsn Costs . Conjol RevenJe Interes¥ Attminisirabon Costs- Consot i.6J 5.81 0.00 V.37 l).i7 0.110 5.¥g L) i.76 ri Irf) TILINS li TlO*S.. 24.31 CLOSIIIG 8ALANCE: 494.35 Date of Print". 22101r2025