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 Regul￿0￿ 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 FIqrt￿uL4r 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 Un￿sUal Items of d,'sclosufes In the accounts and seek¥ explanallons trom
the Trustees c￿cern￿9 any such nN3tters The procedufes undertaken do ncrt provide all the
evidence that y￿vkI be required in ￿ ￿drt and. conseqvenlly, I do not expre$$ an audit
opinion on the vlew gNen by the aCr￿unIs.
Ind•p•nd•nt Examsm￿8 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 beI￿ve 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 4￿0rd 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 prO￿r
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
Col￿re&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 C￿r￿ Churth ol Stotland
Sc0tt15h Char5ty Number Sc￿7116 Con6rei•tion No. 070426
hlotes to the Accounts
Trustte R•mun¢r4th)n and Related pa￿Tr￿n5a￿-ilons
DurlnRthe year one member of the KI￿ Stssionnntstees ￿Ce￿ reimbursemwlt of expEnses irKurred totsllin¢
£264.66
Mov•m•nts In Funds
Oper*rf
aosl
Balance
31.12.24
01.OLZ4
*er4lpts
Paymonts
Tfan5fevs
General Fund
Desi8nated G￿ld 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
Undes*Mttd
Funds
2024
Des*n*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 Co￿perate$ 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 appreCIa￿On of the transac￿On5 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