Independent Examinerfs Report to thg Trustees of Lockerbie Dryfesdale, Hutton,Corrie and Applegarth Church of Scottand I report on the 8c¢>)unls of the tharity for the year ended 31 Decemter 2024 that are set out on pages 2to 11. Respecttve Responslbllltles of Trust•es and Exarnlner The ¢hanty'3 trustees are resp)nsible for the prepaation of the accounts in a¢ccrdance with the terms of the Charities aTrJ Trustee Investrnenl Iscouandl Act 2DOS and the Chanties Accour (Scollandl Regulations 2006. The charity trugttes eonsider that the audit requirement of Regul0 1011llal to lel of th• Ac¢gunt8 Regulation8 does ncl appty. It is my responsibility to examine the accounts a8 requlred under sectlon 4411cl ol the Aa and 10 slate whether FIqrtuL4r mallets have coff to my attention. Ba818 of Inthwndent Ex&mTrnèe¥ Ststement My examination is carried out in accordan¢e wth Regulation 1101 the Chanties Accounts (Scotlandl Regulation$ 2006. An •x•mirb•b'on includes a review of the accourting reecKds k•pt by the ¢hurity and a corrpariaon of the account8 presented Mth those re¢*xds. It also in¢lud¢¥ conslderatton ol any UnsUal Items of d,'sclosufes In the accounts and seek¥ explanallons trom the Trustees ccern9 any such nN3tters The procedufes undertaken do ncrt provide all the evidence that yvkI be required in drt and. conseqvenlly, I do not expre$$ an audit opinion on the vlew gNen by the aCrunIs. Ind•p•nd•nt Examsm8 8tat•m•nt In the course Of my exarnlnaty"on, no maller has come to my attenO¢)n 1.thlch gives me reasona¢ cause lo beIve Ihal in any material SpeCt the requyement.. To keep ac¢othling Tety)rds in accordance wrth Section 4411)lal of the 2005 Act and ReoulatK)n 4 of the 2006 A¢eoLnls Regulalk)n$. and To pr•par• a¢eoLml$ which 40rd the accountsn9 records and ¢omply th RegLlalion 9 of the 20C6 Ac(xiunts ReguLatkn$ have not Lyen Thet. or 2.to whlch, in my oplnlon, attention shoul(J be drawn In order to enaUe a prOr Cl)èitei¢u Ilaiii Farries, lQrk & Mcvean tJJmfn"e$ Enterprise Park Healhhall Dumfries DG13SJ 131312ts2
Lockerbie Dryfesdale, Hutton and Corrie Churth of 5eotknd ScottSsh Charity Number SC007116 Congregation No. 070426 Receipts and Payments Account for the year ended 31st December 2024 Unrestrlcted Unrestricted Uodesignated Designated Restrlcted 2024 2024 Total 2024 Totsl 2023 RÈ¢elpts Donations Recelpts from fundraising activities Other activltles for generdting funds Gross recelpt5 from charitable activities Bank and Deposit Interest Investment Income Legacles Other Total R•¢elpts Note 3 26.313 6.7 26,820 6,720 29,032 8,024 7,226 71X) 4,454 113 1,51KI 15,667 15,667 12,1)Xl 68,987 I2. 69,606 619 55,436 Payments Costs OF generatTrn8 funds Charltable activitSes Investment5 Donatlon5 Governance- Accounts Total payments Note 4 245 62,712 875 1,120 62,712 1.176 50,484 Note 4 12 12 24 62,956 63,843 51,684 Surplusldeficlt loryear Transfer5 between funds Surplysldefldt for year 6,030 5252 11.282 -268 .5.252 -5.519 5.763 3.752 5,763
Lo¢kerbie Dryfesdale, Hutton and Corrfe Churth of Scodand Scottlsh Charity Number SC007116 Colre&atIon No. 070426 51atement of Balances a5 at 3tst December 2024 Total Furwjs 2024 Total Fthd5 2023 Undeslgnated Deslyiated Rertrl¢t•d 2024 2024 2024 e•nk andash In hand OpealnÉ balances SurphJ5/deficlt for year Closing balances 448.676 11.282 459.958 1,807 458.287 5.763 464,050 454,537 3,751 458,288 -s,519 1,285 2.807 Asset5 Glft ald recovefable for 2024 Lettin8 Incorne outstanding for 2024 Investments É350.0()J (value at 31,121 610 320.725 610 320.725 95 301,473 Electrlcity- all bulldlnl5 Rates. Manse SeThI of the boller 565 1.588 565 1.588 589 743 1.292 Approved by the Trustees and slgned on thelr behalf Session Clerk iith March 2025
iotktrbie Dryfesdale. Hutton and Cr Churth ol Stotland Sc0tt15h Char5ty Number Sc7116 Con6rei•tion No. 070426 hlotes to the Accounts Trustte R•mun¢r4th)n and Related paTrn5a-ilons DurlnRthe year one member of the KI Stssionnntstees Ce reimbursemwlt of expEnses irKurred totsllin¢ £264.66 Mov•m•nts In Funds Operrf aosl Balance 31.12.24 01.OLZ4 er4lpts Paymonts Tfan5fevs General Fund Desi8nated Gld Fvnd Deslgnated Sunday School Fund 448.676 1541 5264 68.987 619 61956 875 Iz $2S2 459.959 1.285 .5252 455081 63W3 461.244 Rqstrlrted lunds General Fund 28Q7 2807 ?A07 2107 TOTAL 458.208 69M 63W3 464.051
Notes to the Accounts ¢oNtd A*•tys15 of Donatknns A•¢evftd Unrollrfrted UndÈs18nat•d Funds 2024 UMÈsirlcted Desl¥n•ted Total Funds 2024 Total Funds 2024 2024 20 FWO Scheme (non GIFtAldl GIftAld Donations Tèx Aecovered on Glft Aid Donations Ordinary Offerlts8s Iopen Plaiel Church Boxes Other Offerir)Bs. Donatlons ett 2,586 12.012 5.620 5.229 695 2.8 29,032 9.469 4.931 8,697 1.061 471 ,313 9.469 4.931 8.697 1.061 977 26,819
Note$ to the Atcounts tontd Anily515 of Payments UndesMttd Funds 2024 Desn*ttd Funds 2024 Restd¢t Ftsmds Total Tot•1 Funds 2023 Funds 2024 2024 tsof Fundraising costs 24S 245 345 345 24S ritabl Mlnlstrie5 & Mlsslon allo¢atlon Presbytery dyes Mlnister'5 expenses Ptjlplt supply Other staffinB costs Fabrlc fepalr" & malntenan¢e Council Tax Heat antl 118ht Insurance Church offlce expenses PriThiing, statlonery and posia8t W4ter Other expenses 13.913 902 77 860 13,078 5.135 13.913 902 77 13,051 746 860 13,078 5,13$ 1.311 13,268 5,773 7.474 1608S 7A74 16.885 7.46Q 6.370 635 266 711 1.292 881 62.712 711 1.292 62,712 50,488 io
Note5 tothe Accounts tontd Mlnlsi*rf$SUp•l All Church ol Scotland Congre8•tith conmbuieto the Nattonal Stsperyl Fund vknith bears the costs ol all minisiers, Stipends nd emplfjyee5 contTJbutlons for natlonal in511rance. penson and housbrygantl kjan fvnd. Ministers, 5tlpeTrdsare pald In at¢otdan£e th ihe naifjunèl Silpend scale, whlch Is rekteil to year5 of seNce. Minirnurn Stipend lor 202t1 was and Ihe maxlmlm 5tlpen(I1o 5th and 5ubsequen¢yeatsol seThlces was £38M4 É31.642 Colle¢tlMs ftythlrd partlos There w¢ie third paTty¢ollections durln8 the year. In¥¢MentS £350,000 wa5 Irwested wlth Smsth & Wdliambc) Ill October 2021. The 1ve of the ve$(Men15 asai 31st Oeternber 2024 was £a20,?25
Lockerbie Dryfesdale, Hutton, Corrie and Applegarth Church of Scotland Church of Scotland reference No: 070426 Scottish Charity No: SC007116 Trustees Annual Report and Accounts For the Year Ended 31. December 2024
Reference and Admintstrative Informjlion Charlty Name: Lockerbie Dryfesdale.Hutton.Corrie and Applegarth Church of scotland Charity Reglstration Number: SC007116 Congregation Referefi Number: 70426 Contart Address. TrusteÈs The following served as Charty Trustees from IX January 2024-31° December 2024 There were no other Charlty Trustees who served durin8 the year. Prlnclpal Offtr?-npir Mlni5ter'. Sesslon Clerk- Church Treasurer.. Independent Examiner Banker5 8ank of Scotland
Strurture, Governance and Management Governlng Document The Church is administered in actordance with the tenns of the Deed of Constitution (Unitary Forml adopted on 9, October 21W7. Recrultment and Appointment of Trustee5 Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and 5ki11s. The minister, who is a member of the Klrk Se55ion, is elected by the congregation and Inducted by Presbytery. Organlsatlonal Strurture The Kirk Session which meets six times a year 15 re5ponslble for the 5plr5tual and temporal affaSrs withln the church. Oblertives and Activiti¢s The Church of Scotland is Trinitarian in doctrlne, Reformed in tradltion and Presbyterian In policy. It exists to glorify God ad work for the advancement of Chrlst's Kingdom throughout the world. As a national Church, it acknowledses a distinctive call and duty to brln8 the ordlnances of rellgion to the people in every parish of Scotland through a territorlal minlstry. It Coperate$ with other Churches in various ecumenical bodies in Scotland and beyond. Service5 are held In Dryfesdale Church (Hall) every Sunday at 10.15am. On the 5th Sunday of the month there will be a united Service held alternatively in Lochmaben Church or Lockerbie Dryfesdale, Hutton, Corrie and Applegarth Church. Additional seNlces are held at Easter and Christmas. There is a Guild and a Fundraisin8 Group. Achlevernents and Performante Sunday mornlng worship is attended by approximately 50 people In Dryfe5dale Church with more attending special event5. There is an active guild wlth 29 members. We are greatly Indebted to the Fundraisin8 Group for the extra Income they ralse throu8h varlous events throughout the year.
Flnandal Revlèw The main source of income is by dirert givin8. Members support the Church In various ways in¢ludin8 freewill offerin8 envelopes and #anding order5 Wth the main balance coming from the open plate. chuich boxes and donations. Merrtbets are rftively encoura8ed to sl8n Glft Ald form5. General unrestricted undesignated incomefor the year was £68,987 (includes 3 £12,oc#J claim from the Church of Scotland fabiic fund foi repairs required ID the Mansel and general, unrestricted undesignated expenditure was £62.956. There were no legacies in the year. Unrestricted, undesi8nated general funds rose from £448,676 to £459,959 a5 at 31M December 2024. However, this does not include the current Value of the inve5trnents whlch Wa5 £320,725 as at 31, December 2024 Ivolue of initial investment was £35Q),0001. Unrestricted desi8nated funds IGuildl totalled £1,285 at the year end. Restricteé funds balance was £2.807 as at 31SI December 2024 which represented he amount remaining from a legacy received whlch was to be used for malntenance, repalr and l or restoration of Hutton & Corrie Church. Resorves Poll¢y It is the Trustees, policy to hold reserve funds lo cover major fabrlc repa1, other exceptional expendlture and future shorttalls. Dètails of Consolidated Fabric funds held by the general trustees are detailed in Appendix l. Unrestrirted reserves as at 3151 December 2024 were as folknws: General Fund £459.959 De51gnated Guild Fund £1,285. Designated Friendship Fund £ O and designated Sunday khool Fund £0 Statement ol Trusteeg Responslbllftl The members ofthe Klrk 5e55ign must prepare financlal Slatements whlch 8Sve 5ufficlent delall to enable and appreCIaOn of the transacOn5 of the church durlng The flnanclal year. The members of the Kifk session are responsible for keeping proper accountin8 records whlch, on request., must refled the financial position of the Church at that time. This must be done to ensure that the fnanckil statements comply with the Charitles Trustee Investments (Scotlandl Act 2005, the Charltles Accounts (Scotlandl Reeulations 2006 and the feBulations Anent Congregational Finance approved by the General Assernbly of the Church of Scotland In 2C(17. They are also responsible for safe8uardin8 the assets of the Churth and must take reasonable steps for the prevention and l or detecrion of fraud ènd other irre8ularitie5. Approved by the Tru5lee5 and 51gned on thelr behalf. e55ion C er Date iiih March 2025