Annan Old & Dornock Parish Church of Scotland Congregalion81 Aecounts For the Year Ended 318t December 2024 chU￿h of Scotland Referenc¢ 070388 Scottish Charity Number SC010555 AiJn4Th Old Dorno¢k VArish Chllrch of Scotland Reference 8nd Administrative Infnrmation Chai'ity Name.. Annan Old and DornoBk Pftrish Church ofs¢oiland (a]so known as Annan Old Dornock) Charity R¢gistT&tion Numb¢F. SC010555 Congregation Reference No.. 70388 Contact Addrcss.. Tii4slee$ Principal OffiL¢•bearer$ Minis￿r.. Intcrlm Moderator. Cliurch 'l'irtt8iirer'. xJmthcr Saint&Co Slerliii8 l.lous¢ Wavell Di'ive Roscliill CeAislo CAI 2SA Bnnkei BE￿k of Scotland I I l High Str¢¢i Pag¢ I Annan Old and DorNoek Parlsh Chureh of Scotland Trustces. Annual Report Year Ended 31 December 2024 Structur4 Gover3nce and M8nagement Govermlng Document The Church is adminisiered in accordance with the ternis of a New Model ¢onsiitution Reerultmenl and Appointment ofTrustees The active members of Kirk Session are the ehority trustees. The Kirk Session members are ihe elders of th¢ chuith and are chosen from those members of th¢ church who ar¢ £onsid¢r¢d to have the appropriate gifts and Organlsatlonal Structure The Kirk Session is Chaired by the Moderator And meets on an average nine times a year It is responsible for the spiritual and teinporal affairs wiihin the Church. Certain responsibilities are d¢legated to comrnittees such as the Fabric and Finance Committ¢e. Objectlv¢s and Acllvltl¢$ The Church of Scotland is Trinitarian in doctrine, Refornied In tradition and Presbyterian In polity. It ¢xlst5 to glorify God and to work for the advaneement of Chrisvs Kin¥dom througlioiit the world. As a nalional Church, it acknowledges a distinctive call and duty lo bring ordinances of ￿ligIOn to the pcople of every parish of S¢otland through a terrilorial ministy. li co-operales with other Churches in various ecumenical bodi¢s in Scotland and beyond. Sunday morning worship tskes place weekly in Annan Old at I1.15Am. Servi¢¢$ arc also held in th¢ Baxter Hall, Eastriggs on ihe 1st, 3rd and 5th Sundays at 10.00am. Cominunion wos also held twice in both places. During the year the following groups met regularly.. The Guild, The Friendship Group, Craft ond Chat, The Singing Group and The Sund8y Gang. Page 2 Trusttts, Allnull Rcwrt (conL) Vear end¢d 31 December 2024 CHI Alil) ANCE Aiinan Old & Doinock Parish Church airns to be Lctivc in ils mission. Kirk Session has mei nine time$ during the y¢ar. Conts¢t has b¢en kcpt where possible with membeiE and regular worship 15 placed on Faeebook. Annan Old pliy.4 a le￿11￿8 role in the Annandale Chwrh¢s Togcth¢r (Arr} which inelude the annual Hvllday Club. Tliis is tttteiidcd by childiEn of l)olh m¥l￿bCrs and non-m¢mhers. Elders have algo kept in conlacl with their di91riCts. Services ai¥ littlt been nie¢ 2,to whioli. In 3nyopinion, attoDtion shoiild he dtavm In order kn eNbl¢ i prop¢r under￿[Andin8 orth¢ ￿ou￿15 to be Tr4ch¢(i krteLEd Accowntant S#inl & Co StsriinE Hou8e , Wayell Drive Rosehill Carllsle CAI 2SA Page S Annan Old & Dornock Partsh Chur¢h of Scotland Stat¢m¢nt of Financial Activltie5 Year ended 31 December 2024 Unrestricted Unrestricted Church Other Funds Funds 2024 2024 Note Total 2024 Total 2023 Ineomin Resour IncomRng Resourc￿ from Gelleraled Funds Voluntary IneoTne Activities for Generating Funds Investm¢nt Income Ch&ritsble Actlvltlt5 Other Incoming Resources 56,135 5,274 1,716 11,145 712 6,090 56,847 11,364 1,716 11.145 48,460 10,991 1.089 3,723 4a Inc im Resour 6.802 81.072 64.262 esourees en Cc)sts of Generating Fiinds Charithble Activiii¢s Gov¢rance Cost5 74,519 540 4,891 79.41Q 540 61.422 540 ourc Ex ded 61.962 Net IncominglOul¥oln8 before Tran$f¢r5 (790) 2,300 Transfers between Fund5 Net Mov¢ment In Funds (790) 2,300 Totsl Funds Brought Forward 9.310 42,630 51.940 49,640 T Inl Fund C rrie orw 44,541 53,060 51,940 Page 6 Old & Dor#otk of S¢otiaDd Sh¢¢t At31 AleiyJmb¢r 2024 Utkrostsittod RLYtricie41 Ftsnda nd$ 2024 2024 E¢idowwt JJO Tetsl To¢il 2123 21124 it Bftl BaDk& dc5POSit bulanc¢s bwht ftstwaTd 51.940 51.940 49,640 vem¢D¢ yt4r'. L¥￿￿40fReCÉ1plS over Puymts torthgy¢Hr 2,300 B&ttk& (k$￿(t t4tATrKW ¢4fTied forword i(J 53,0 53. 51.940 Thv A¢¢oun¢s ¥pro￿l byth¢ Klrk SeEslon w)d FID￿ClAI BuRTd on ........... .....,,.. ....,,...... Porand on ￿￿41f01.1h¢ Kirk Ses5i()n l￿d Ilirwn¢ial Hoard Old & Dornock PAri5h Chur¢h of Seotland Aeeounting Polieies The principal accounting policies, which have been applied consistently in the curr¢nt and pr¢ceding year in d¢aling wilh items which are considered material to the aecounts. &r¢ set out below. The charity has Adopted th¢ requirements of the Statement of R￿0MMended Practice.. Accounting and Reporting by Charities FRS102 Basis of Preporatlon The acLounts have been prepared in accordance with applicable accounting standards and under the historical ¢osi conventEon, motified to rcflect the inclusion of it]vcstments at market value and in accordance with the Charities and Tiwstee ljvestment (Scotland) A¢t 2005. The Charities Ac¢ounts (Scotland) Regulation5 2006, the Regulations anent Congregational Finanee approved by the Gene￿1 Assembly of the Church of Scotland in 2007 and the Statement of Recommended Pra¢tice'. Accounting and R¢porting by Chari¢ies FRS102 Funds Funds are classified as either restricted funds or unrestricted funds, defined ay follows. Restri¢tcd funds are ￿ndS subject to specific r¢quirement5 as to thcir use which may be declared by the donor or with their euthority or creftfrd through legal proc¢sses. but still within the wider objecis of the charity. End(Iwineiit funds are funds whieh have been given on the ¢ondition that tlw ori8inal copiral sum is not reduced, but Ihc incom¢ there from is used for the purpose defined in accordance with the objects of the charity. Unrestri¢l¢d funds are expendable at the discretion of the trustees in thrtheran¢e of the objeets of the charity. If parts of the utire3tricted ￿nds arc earmai*ed at the discretion of the trustees for a particuloi. purpose, Lhey are designated a8 a separate fund.'fhi6 designalion has an admiiiistrative purpose only and does not restri¢1 the trustees, discretion to apply tlie fund. Ineorning Re50ure¢s All doiiations aiid gifts are includ¢d wiihin inLomin¥ resourcc$ under eith¢r unrestri¢t¥d or rttsiricted fund5 accO￿1ng to the tenns undei. which th¢ donation is modc and wlien ihe amount can be quanliticd willi reasonable certainly. Doi)4tions and gifts in kind #re broughi into the ac¢tsunts at their merk¢t vAlue to the charlty. R¢$ourees Expeiided Expenditure is recognised on an a¢¢rugls basis as the liability is incurred. T&nglbl¢ Ifix¢d A55ets Tlie charity hus the right to occupy gnd use for its Charit￿ble objects cerraln t&n8lble fixed assets, in¢luding the Church, halls and rn&n$e, vest¢d in the Church of Scotland Gencral Trustees. No consideration is payable for the use of tliese as$pts. Expenditure incurred on thE repair and mainlenaiicc of these assets is charged as resoU￿¢S in tho ststenient of financial activities in the period in whlch the liability arises. No Tangible Fixed Assets are held Inv¢slrnents Fixed asset investments are sta*d at market value at the balance sheet date. Un￿a]is¢d gains and10s5e5 repre5¢nt the difference between the market value at the beginning and end of the finallcial year or, if purchased in the year, the difference bettveen cost nd market value at t]ie end of the year. Realis¢d gainq and losses represent the difference between the proceeds on disposal and the market value at ihe $tart of the year or rost if Pu￿ha￿ed in the year. No Inv¢gtments ar¢ held T8xation Annan Old Parish Church of Scoiland is recogni5ed as a charity for the pury)05es of applicable taxation legislation and is therefore not subjeci to taxation on its chartiable activities. The charity is not Tegister¢d for VAT and resources expend therefore include irr¢coverable input VAT. Page 8 Old & Dornoek Parish Church ofscotland Note& Forming PArt of the Finan¢ial Ststements Year eThded 31 De¢ember 2024 Unr¢stricted Unrestricted Church Other Funds Funds 2024 2024 Total 2024 TotaI 2023 l. Voluntary Jneome WFO Scheme (noii Gift Aid) Gift Aid Donations Tax Rtcovered on Gift Aid Ordinary OtTerillgs (open Plate) Other OtTerings. Donatlons etc Legacies 11,042 25,658 7.630 4.822 6,984 11,042 25,658 7.630 4,822 7,696 4,854 29.505 8,214 3,934 1.933 712 56,135 712 48.460 2. Actlvltle$ for Gener&tlng Funds Other 5,274 6.090 11,364 10,991 5,274 6,090 11,364 10,991 3. Investrnent Income Bank and Deposit Interost 1,716 1.716 1,089 716 1.716 4. Incomlni Resour¢ts from CharltAble Actlvitl¢$ W¢dding and Funeral Fees R¢ntal of Preinises PLLlpit Supply Other Receipts 1,090 5,340 4.715 1,090 5,340 4,713 2,220 1,503 3,723 4a. Other Ineome Resource5 Inc min rc 74,270 6,802 81,072 64,262 Page 9 Old & Dornock Parl$h Chureh of Scotland Notes Forming Part of the Finan¢l#l Statem¢nt$ Year ended 31 Dec¢rnber 2024 Unrestricted Unrestricted Church Other Funds Funds 2024 2024 Total 2024 Total 2023 5. Analysis of Resources Expended C05t ofG¢nerating fiunds Offering Envelopes Charit8bl¢ Acllvitlei Ministries & Mission allocation PIEsbytery du¢5 Pulpit Supply Minisler'5 Exp¢ns¢s Otlier Staffin¥ Costs Fabric Repairs and Maintenance Council Tax Heat & Light Insurance Church Clcaning Eqiiipinent & Licence$ Pi'inting, Stationery & Adv¢rtisin8 Other Expen8e5 SubscriptionslDonations 28,773 914 6,905 240 3.060 383 2,940 9,183 7,125 5,687 3.968 1.231 3,452 658 74,519 28,773 914 6,905 240 3,060 383 2,940 9,183 7.125 5,687 3,968 1,276 6248 2,708 79,41U 28,637 806 500 960 3,060 11,868 2,142 2,469 3,302 2,232 507 1.819 3,120 45 2,796 4,891 61.422 Govornan¢e Costs Independeni ExamiT*Vs Fee 540 540 540 540 540 540 Total Resource$ Expended 4,891 79,950 Support ¢osls h4ave not been separatcly identified a$ the trustees consider there is oiily one charitsble activity. Therefore Support costs relato wholly to that activity and have not been sepurately identified. Page 10 Annan Old & Dornoek Parish Church of Scotland Notes Forming Part of the Financial Ststemonts Year ended 31 December 2024 2024 2023 6. Staff Costs and Numbers Salaries aTtd Wages Social Security Costs 3,060 3,060 Tota] 3,060 3,060 The overage num[￿r of employees during th¢ year, caleulated on the ba515 of & head count, wo8 As follows.. Music Staff Premise5 Maintenance 3,060 3,060 3,060 3,060 All Chureh of8cotland congregations coiitribute io the National Stipend Fund which bears the costs of all ministeTS' siipends cmployer's contributions for nd¢ional insurance> pension and housing and loan fund. Minisler5' Stipcnds ar¢ pald in accL)rdance with the nutional stipend scale, which is related to year5 of servi¢¢. for the year under r¢vi¢w the miniM￿M stipend was £31,642 and the niaximum stipend (in the fifth and sub8equent years of servi¢e) £38,884 7. Trustee Rcmuneratlon and Related Party TrAns3ctloiis Meinbei'5 of lh# ChuKh Session ￿(eIved monies from the Parish as follows.. Mrs Jennifer Dodds received £3.060 in respect of her role gs church organist. Ther¢ were no r¢lated party transaction5 in the Current or previous year. 819 No T8ngibl¢ Fixed Ass¢ts or Investments are held Pag¢ll Annan Old & Dornoek Parish Church of Seotland Notes Porming Part of the FlThancial Statem¢nls Year ended 31 December 21124 ID. Analysis of Net Assets Between Funds General Designated Restrleted Endowment Total Fixed Assets Investments urrent Assets Current Liabilities 18.130 34.930 53.060 Net Assets at 31 December 2024 18,130 34,930 53,060 Page 12 Old & Dornoek P#rhsh Church of Scotland Note& Forniing Pkrt of the FiEJan¢l&l StatemeRts Year ended 31 December 2024 AtlJ#n 2024 Intoming Outgoing Transfers Resourees Resources At31 Dee 2024 11. Movements in Funds nijowment Funds Restrlct¢d Funds Unrestricted Funds Gencral Fund Designated Reserve Fund Designat¢d Guild Designatod Friendship Designated Siiiging Group Designatcd Flow¢r Fund Dcsignaied Youth Fellowship D¢signated Craft & Cha¢ Total Funds 15,920 30,000 3.037 74,270 75,059 3,000 18,130 30,000 2,922 3,506 620 (3,000) 2,730 253 2,626 670 3,594 677 1,762 246 51.940 79,950 53,060 dFu Reserv¢ Fund: The trustees have set aside funds to Cover major repairs, ex¢eplional expenditure and fulure shortfalls Others.. Funds held by individual Church Groups to cover their ongoing work Page 13 Old & Dornock PAri5h Church ofscotland Noles Forming Part of the Financial Statements Year ended 31 December 2024 FUNDS HELD ON BEHALF OV THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT- Consolidated Fabric Fund Credit balan¢es held at 3 1st December 50,767 Total 50,767 REVENUE ACCOUNT- Con$olidAled F&brlc lknnd Credit balances held at 31 st December 7,637 Total TEI MPORARY ACCOUNT D¢bit balance at 3 1st December 2,130 TotEI 2,130 Page 14