## **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
Page 1
## **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.
Page 2
## **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.
Page 3
Page 3
## **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:
- 1 Select suitable accounting policies and then apply them consistently;
- 2 Make judgements and estimates that are reasonable and prudent:
- 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
- 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
Page 4
## **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
- 1.which gives me reasonable cause to believe that in any material respect the requirement:
- To keep accounting records in accordance with Section 44(1)(a) of the
- 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- To prepare accounts which accord with the accounting records and comply
- with Regulation 9 of the 2006 Accounts Regulations have not been met, or
- 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
Page 5
## **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|
|---|---|---|---|---|
Page 6
## **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**|
Page 7
## **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.
Page 8
## **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**|
|---|---|---|---|---|
Page 9
## **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.
Page 10
## **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**
Page 11
**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|
|---|---|---|---|---|---|
Page 12
## **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
Page 13
**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|
|---|---|---|
Page 14