Annan Old & Dornock Parish Church of Scotland
Congregational Accounts
For the Year Ended 31st December 2025
Church of Scotland Reference 070388 Scottish Charity Number SCO10555
Annan Old and Dornock Parish Church of Scotland Reference and Administrative Information
Charity Name: Annan Old and Dornock Parish Church of Scotland (also known as Annan Old and Dornock) Charity Registration Number: SCO10555 Congregation Reference No: 70388 Contact Address: 26 High Street Annan DG12 6AJ Trustees Esther Bicket John Bicket Susan Bicket Elaine Bryson Neil Carruthers Maxine Charlton Edward Clark Elizabeth Collett Sarah Dames Alan Dodds Jennifer Dodds Catherine Foley Irene Halkyard Betsy Henderson Campbell Jackson Fiona Kerr Robert Main William Maloney Eileen Martin Jean Murchie Eleanor Oswald Stephen Oswald Heather Paul Heather Purves Hazel Sutherland Ann Thomson Shirley Waugh
Principal Office-bearers
Minister: Interim Moderator: Alan Dodds (to 31st January 2025) Wes Brandon (1st February 2025 - 30th June 2025) Morag Crossan (from 1st August 2025) Church Treasurer: Jennifer McDairmant
Independent Examiner
Stuart Farrer Saint & Co Sterling House Wavell Drive Rosehill Carlisle CA1 2SA
Bankers
Bank of Scotland 111 High Street Annan
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Annan Old and Dornock Parish Church of Scotland Trustees' Annual Report Year Ended 31 December 2025
Structure, Goverance and Management
Governing Document
The Church is administered in accordance with the terms of a New Model constitution
Recruitment and Appointment of Trustees
The active members of 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 skills.
Organisational 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 temporal affairs within the Church. Certain responsibilities are delegated to committees such as the Fabric and Finance Committee.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring ordinances of religion to the people of every parish of Scotland through a territorial ministry. It co-operates with other churches in various ecumenical bodies in Scotland and beyond.
Sunday morning worship takes place weekly in Annan Old at 11.15am. Services are also held in the Baxter Hall, Eastriggs on the 1st, 3rd and 5th Sundays at 10.00am. Communion was also held twice in both places.
During the year the following groups met regularly: The Guild, The Friendship Group, Craft and Chat, The Singing Group and The Sunday Gang.
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Trustees’ Annual Report (cont.) Year ended 31 December 2025 ACHIEVEMENTS AND PERFORMANCE
Annan Old & Dornock Parish Church aims to be active in its mission. Kirk Session has met nine times during the year.
Contact has been kept where possible with members and regular worship is placed on Facebook.
Annan Old plays a leading role in the Annandale Churches Together (ACT).
Elders have also kept in contact with their districts.
Services are held at Lydiafield Care Home, usually monthly. Newington School has held three services in Church and Mr Alan Dodds visits the school on a regular basis. We thank Mr Dodds for taking on extra burdens during the ministers' vacancy.
In all things we give thanks to God for his provision and being called to His mission through Annan Old and Dornock Parish Church of Scotland.
FINANCIAL OVERVIEW
The principal source of income is direct giving which has remained steady year on year. Members support the Church in many ways, around 45 by freewill offering envelopes, 70 by standing order, the rest coming from donations, open plate and periodic appeals. The use of envelopes is declining, but new standing orders were obtained. The use of standing orders is to be encouraged, particularly for members who are unable to attend services regularly.
Presbytery required us to make certain alterations to the manse. The estimated cost is £50,000. This was not anticipated at this time last year.
RESERVES POLICY
The trustees hold reserve funds to cover major fabric repairs, other exceptional expenditure and future shortfalls. No further major repairs are planned at present.
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Trustees’ Annual Report (cont.) Year ended 31 December 2025
Statement of Trustees' Responsibilities
Charity law requires the 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 its financial activities for that period. In preparing those financial statements, the trustees are required to:
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1 Select suitable accounting policies and then apply them consistently;
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2 Make judgements and estimates that are reasonable and prudent:
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3 State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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4 Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
Approved by the Trustees and signed on their behalf
Sue Jackson
Session Clerk
22/03/2026 Date
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Annan Old & Dornock Parish Church of Scotland Charity No. SC010555
Independent Examiner’s Report to the Trustees of Annan Old Parish Church of Scotland
I report on the accounts of the charity for the year ended 31 December 2025 that are set out on pages 2 to 14
Respective Responsibilities of Trustees and Examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.
It also includes consideration of any unusual items of disclosures in the accounts and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, I do not express an audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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1.which gives me reasonable cause to believe that in any material respect the requirement:
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To keep accounting records in accordance with Section 44(1)(a) of the
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2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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To prepare accounts which accord with the accounting records and comply
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with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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2.to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Stuart Farrer
22/03/2026 Stuart Farrer FCA Chartered Accountant Saint & Co Sterling House Wavell Drive Rosehill Carlisle CA1 2SA
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Annan Old & Dornock Parish Church of Scotland Statement of Financial Activities Year ended 31 December 2025
| Note Incoming Resources Incoming Resources from Generated Funds Voluntary Income 1 Activities for Generating Funds 2 Investment Income 3 Charitable Activities 4 Other Incoming Resources 4a Total Incoming Resources Resources Expended 5 Costs of Generating Funds Charitable Activities Goverance Costs Total Resources Expended Net Incoming/Outgoing before Transfers Transfers between Funds Net Movement in Funds Total Funds Brought Forward Total Funds Carried Forward |
Unrestricted Church Funds 2025 £ 54,342 2,895 1,158 6,469 52,677 117,540 0 125,720 0 125,720 (8,179) 0 (8,179) 8,520 341 |
Unrestricted Other Funds 2025 £ 597 5,546 0 0 0 6,143 0 4,481 0 4,481 1,662 0 1,662 44,541 46,203 |
Total 2025 £ 54,939 8,441 1,158 6,469 52,677 123,684 0 130,201 0 130,201 (6,518) 0 (6,518) 53,060 46,541 |
Total 2024 £ 56,847 11,364 1,716 11,145 0 81,072 0 79,410 540 79,950 1,121 0 1,121 51,940 53,060 |
|---|---|---|---|---|
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Annan Old & Dornock Parish Church of Scotland Balance Sheet At 31 December 2025
| Unrestricted Funds note 2025 Bank & Deposit Balance Bank & desposit balances brought forward 53,060 Movement in year: Excess of Receipts over Payments for the year 6,518 - Bank & desposit balances carried forward 10 46,541 Investments at market value - Assets - Liabilities - The Accounts were approved by the Kirk Session and Financial Board on 22/03/2026 For and on behalf of the Kirk Session and Financial Board |
Restricted Funds 2025 - - - - - - |
Endowment Funds 2025 - - - - - - |
Total 2025 53,060 6,518 - 46,541 - - - |
Total 2024 51,940 1,121 53,060 - - - |
|---|---|---|---|---|
| Sue Jackson | Session Clerk |
|---|---|
| Jennifer McDairmant | Treasurer |
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Annan Old & Dornock Parish Church of Scotland
Accounting Policies
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities FRS102
Basis of Preparation
The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention, motified to reflect the inclusion of investments at market value and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006, the Regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 and the Statement of Recommended Practice: Accounting and Reporting by Charities FRS102
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 wider objects of the charity.
Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted 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 restrict the trustees' discretion to apply the fund.
Incoming Resources
All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity.
Resources Expended
Expenditure is recognised on an accruals basis as the liability is incurred.
Tangible Fixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources in the statement of financial activities in the period in which the liability arises.
No Tangible Fixed Assets are held
Investments
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between 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.
No Investments are held
Taxation
Annan Old Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its chartiable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
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Annan Old & Dornock Parish Church of Scotland Notes Forming Part of the Financial Statements Year ended 31 December 2025
| 1. Voluntary Income WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Ordinary Offerings (open Plate) Other Offerings, Donations etc Legacies 2. Activities for Generating Funds Other 3. Investment Income Bank and Deposit Interest 4. Incoming Resources from Charitable Activities Wedding and Funeral Fees Rental of Premises Pulpit Supply Other Receipts 4a. Other Income Resources Total Incoming Resources |
Unrestricted Church Funds 2025 £ 11,504 24,059 7,270 4,046 7,464 0 54,342 2,895 2,895 1,158 1,158 400 6,069 0 0 6,469 52,677 117,540 |
Unrestricted Other Funds 2025 £ 0 0 0 0 597 0 597 5,546 5,546 0 0 0 0 0 0 0 0 6,143 |
Total 2025 £ 11,504 24,059 7,270 4,046 8,061 0 54,939 8,441 8,441 1,158 1,158 400 6,069 0 0 6,469 52,677 123,684 |
Total 2024 £ 11,042 25,658 7,630 4,822 7,696 0 56,847 11,364 11,364 1,716 1,716 1,090 5,340 4,715 0 11,145 0 81,072 |
|---|---|---|---|---|
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Annan Old & Dornock Parish Church of Scotland Notes Forming Part of the Financial Statements Year ended 31 December 2025
| 5. Analysis of Resources Expended Cost of Generating Funds Offering Envelopes Charitable Activities Ministries & Mission allocation Presbytery dues Pulpit Supply Minister's Expenses Other Staffing Costs Fabric Repairs and Maintenance Council Tax Heat & Light Insurance Church Cleaning Equipment & Licences Printing, Stationery & Advertising Other Expenses Subscriptions/Donations Governance Costs Independent Examiner's Fee Total Resources Expended |
Unrestricted Church Funds 2025 £ 0 0 35,881 1,606 6,722 752 3,060 51,450 2,951 6,964 4,545 3,268 1,164 1,411 5,947 0 125,720 0 0 125,720 |
Unrestricted Other Funds 2025 £ 0 0 0 0 0 0 0 0 0 0 0 0 0 1,921 2,560 4,481 0 0 4,481 |
Total 2025 £ 0 0 35,881 1,606 6,722 752 3,060 51,450 2,951 6,964 4,545 3,268 1,164 1,411 7,868 2,560 130,201 0 0 130,201 |
Total 2024 £ 0 0 28,773 914 6,905 240 3,060 383 2,940 9,183 7,125 5,687 3,968 1,276 6,248 2,708 79,410 540 540 79,950 |
|---|---|---|---|---|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
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Annan Old & Dornock Parish Church of Scotland Notes Forming Part of the Financial Statements Year ended 31 December 2025
| 6. Staff Costs and Numbers Salaries and Wages Social Security Costs Total |
2025 £ 3,060 0 3,060 |
2024 £ 3,060 0 3,060 |
|---|---|---|
The average number of employees during the year, calculated on the basis of a head count, was as follows:
| Music Staff 1 Premises Maintenance 0 |
£ 3,060 0 3,060 |
£ 3,060 0 3,060 |
|---|---|---|
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years of service) £39,856
7. Trustee Remuneration and Related Party Transactions
Members of the Church Session received monies from the Parish as follows:
Mrs Jennifer Dodds received £3,060 in respect of her role as church organist.
There were no related party transactions in the current or previous year.
8/9 No Tangible Fixed Assets or Investments are held
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Annan Old & Dornock Parish Church of Scotland Notes Forming Part of the Financial Statements Year ended 31 December 2025
10. Analysis of Net Assets Between Funds
| Fixed Assets Investments Current Assets Current Liabilities Net Assets at 31 December 2025 |
General £ 0 0 23,010 0 23,010 |
Designated £ 0 0 23,531 0 23,531 |
Restricted £ 0 0 0 0 0 |
Endowment £ 0 0 0 0 0 |
Total £ 0 0 46,541 0 46,541 |
|---|---|---|---|---|---|
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Annan Old & Dornock Parish Church of Scotland Notes Forming Part of the Financial Statements Year ended 31 December 2025
| 11. Movements in Funds Endowment Funds Restricted Funds Unrestricted Funds General Fund Designated Reserve Fund Designated Guild Designated Friendship Designated Singing Group Designated Flower Fund Designated Youth Fellowship Designated Craft & Chat Total Funds |
At 1 Jan 2025 £ 0 0 18,130 30,000 2,922 0 1,762 246 0 0 53,060 |
Incoming Resources £ 0 0 117,540 0 3,457 0 2,090 597 0 123,685 |
Outgoing Resources £ 0 0 125,663 0 987 0 2,995 559 0 0 130,204 |
Transfers £ 0 0 13,000 -10,000 (3,000) 0 0 0 0 0 0 |
At 31 Dec 2025 £ 0 0 23,008 20,000 2,391 0 857 284 0 0 46,541 |
|---|---|---|---|---|---|
Purpose of Designated Funds
Reserve Fund: The trustees have set aside funds to cover major repairs, exceptional expenditure and future shortfalls
Others: Funds held by individual Church Groups to cover their ongoing work
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Annan Old & Dornock Parish Church of Scotland Notes Forming Part of the Financial Statements Year ended 31 December 2025
FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| CAPITAL ACCOUNT - Consolidated Fabric Fund Credit balances held at 31st December Total REVENUE ACCOUNT - Consolidated Fabric Fund Credit balances held at 31st December Total TEMPORARY ACCOUNT Debit balance at 31st December Total |
2025 £ 2,726 2,726 10,422 10,422 20,551 20,551 |
2024 £ 50,767 50,767 7,637 7,637 2,130 2,130 |
|---|---|---|
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