The Church of Scotland Dumfries Northwest Church TRusfEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation No: 080459 Charlty No: SC010748
Dumfries Northwest Church Trustees. Annual Report Year Ended 31 December 2024 The trust have pleasure in presenting their report together with the financial ststements and the Independent examlnerfs report for the year ended 31 December 2024. Refence and AdminlstFatlve Informatlon Charity Name: Dumfries Northwest Church Charity Regi5ts3tion Number: SCOID748 Congregation Referen No: 080459 Contatt Address: Lochside Road Lochside Dumfries DG2 ODZ The follong served as Trustees up to the date of slgnlng the accounts; Principal Office-bearers: Interim Moderator,. Session aerk: Church Treasurer.. Roll Keeper.. Fabric Convener: Independent Examlner: Bankers.. Royal Bank of Scotland, High Street, Dumfrles DGI 2RA
Dumfries Northwest Church Mission Statsment Dumfries Northwest Church is an inclusive communlty that: exlsts for others; treats everyone with dignlty; and seeks to live out the teachings of Jesus. Structure. Governance and Management Govemlng Document The Church is administered In accordance with the terms of the Deed of Constitution (Unltsry Form). Recrultment and Appointment of Trustees Members of the Kirk Session are Charity Trustees. The Kirk Session is made up from members who are the Elders of the church, chosen from those members of the church who are considered to have the appropriate gifts and skills, and includes non-elders who are co- opted onto the Kirk Session. The minister, who is a member of the Kirk Session, is eletted by the congregation and indLKted by Presbytery. Oryanisational Structure The church Is govemed by the Klrk SelOn. It was chaired by the Interim Moderator, Rev Colin Sutherland until his resignation on 1st September 2024. The Kirk Session meets regularly to discuss and agree temporal and spiritual affairs withln the church. It meets four times each year with additional M.ngS beirKJ called, as necessary. In 2024 the Kirk Session met on 7 January, 7 February, 26 March, 7 April (AGM), 26 May, 5 June. The Kirk Session is responsible for the pastoral visiting and care of the congregation and was also carried out, where nessary1 by the Interim Moderator. During 2024, the Presbytery of the South We5Vs Planning Committee finalised the drdft Presbytery Mlsslon Plan (PMP) for the former Dumfries arKI KlrkcLKlbrfght Presbytery. The plan was subsequently approved. Objertives and Artivities The Church of Scotland is Trlnitarian In doctrlne, Reformed in tradition and Presbyterian in pollty. It exlsts to glorlfy God and to work for the advanment of Chrlsts Klngdorn throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parlsh of Scotland through a territorial ministry. It Co-operates with other churches in various ecumenical bodies in Scotland and beyond. Morning worship is condutted in Dumfries Nothwest Church every Sunday. Communion services took place in every major season of the Christian year - Epiphany, Lent, Easter Pentecost, Michaelmas, and Advent. Funeral and wedding services are available for members of the congregation arFd ft)r residents within the parish and community.
A wide range of social and fund-raising activities involving a broad spectrum of the church and communlty continued in the church building throughout 2024. A Spring Fayre, Christian Aid Coffee Mornlng, Bingo Night, Car Boot Sale, and Christmas Pdyre all took place during the year, together with regular social film nights. The Kirk Session is responsible for these events and they are run with the help of a small number of volunteers from within the congregation. Congregational numbers attending on a Sunday remained stable in 2024 and refreshments sen/ed after the Sunday se1 continue the time of fellowthip. An informal service of Remembrance and Reflection took place at the beginning of December for those bereaved, together with a Christsnas Eve Family seNiCe. Achievements and Perforniance The COnggatIon cortinued to take part in church ServIS by reading bible passages and leading prayers. From beginning of September weekly worship ServIS continued uslng Pulpit Supply. The Kirk Session was unable to move forward the potential for development of the current suite of church buildings as the Generdl Trustees had paused all fabric work on church buildings pending the outcome of the Presbytery Mission Plan. In general, the challenges and opportunities remain the same as in previous years. Income from congregational giving is insufficlent to meet the ongoing work of the church and wlll rtaInlY not fund the fabrfc work whlch wlll be requlred, although the Church does have modest capital reserves. Dumfries Northwest Church maintains a presence on sffial media. The Klrk Sesslon belleves that the authentlc response to the twth of God-lncarnate Is a church whose very day to day existence speaks of God in the world. Our 'inclusiveness' is a r3dical inclusiveness in that it stems from the roots of the New Testament denial of taken for grdnted norms and labels such as Jew and Gentile, for example Galatians 3: 28 (There is neither Jew nor Greek, there is neither slave nor free man, there is neither male nor female; for you are all one In Christ Jesus., Galatlans 3: 28, NASB). The success stories of 2024 would the ccrtinued Social activities and fund-raising events. People from Dumfries Northwest, other churches and no church affiliation attended all these events. The congregation ha5 also generously supported fundraising for other charities Includlng Chrlstlan and the Scottlsh Bible Soclety. Financial Review The main source of income is the contribution of our members through our freewill offering scheme and gift aid donations. Inccyne from other social attivities arKI fund-rdiSiThJ projects has been sustalned In 2024.
Reserves Policy It Is the Trustees, pollry to hold reser of approxlmately slx months expendlture includlng deslgnated funds. At the year end the Church held unrestrltted cash funds of £27,086. The Church also held £3,420 in restricted fabric funds, the income of which can be spent on fabrlc. Statement of Trustees. Responsibilities The Kirk Session is required to prepare financlal statements, which give sufficlent detail to enable an appreciation of the transactions of the Church during the financial year. The Kirk Session is responsible for keeping proper accounting records, which, on request, must reflett the financial position of the thurch at that time. This must be done to ensure that the financial statements comply with the Charities and Trust Investsnent (Scotland) Act 2005, the Charfties Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the Generdl Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must tske reasonable steps for tt)e prevention and/or detettion of fraud and other irregularitres. Approved by the Trustees and signed on their tEhalf, Date., 26 October 2025
Independert Examlnerfs Report to the Trustses of Dumfrfes Northwest Church I report on the accounts of the charlty for the year ended 31 December 2024, which are *t outon pages 6 to 11. Respective responsibilities of trustees and examiner The charlty s trustees are responsible for the preparauon of the accounts In accordan with the terns of the Charities and Trustee Investment (Scotland) Act 2005 fthe 2005 Acn and the Charities Accounts (Scotland) Regulations 2006 (as amended) fthe 2006 Regulatlon5?. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does mt apply. It is my responsibility to examine the accounts as required under settion 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basls of independent examlnerfs statement My examination is carried out In accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wth those records. It also includes consideRtion of any unusLk31 Items or disclosures In the accounts and seeks explanations frcmn the trustees Conrning any such matters. The procedures undertaken do not provide all the eviden that would be required in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In connection with my examination, no matter has come to my attention". - . which gives me reasonable cause to believe that in any material respett the requirements: to keep accountlng records In accordance wlth Secuon 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regukitions have not been met, or 2. to whlch, In my oplnlon, attentlon should be drawn In order to enable a proper understandin of the accounts to be reached. Date: E 11,kS
Dumfries Northwest Chureh Receipts and Payments Aecount for the year ended 31 December 2024 Unrestricted Rtricted Funds Funds 2024 2024 Total 2024 Total 2023 Note Donations L£ga¢ies Bank & DeKy)sit int¢r¢st Investtnent income 12,993 12,993 17,429 79 177 256 2,221 15,470 201 1.822 19.452 15.293 177 Rental of premis¢s Insurance Claim Grants Endowmenl Income and Glebe Rent Transferred from Consolidated Fabric Fund - Revenue Account 700 700 5,896 16,873 5,896 16.873 5,226 38,762 177 38,939 C05t5 of g¢n¢rating funds Chvdritable 8divities Other Pf4ym¢nts 36,538 36,538 25.005 Excess of R¢ceipts over (Payments) for the yeAr b¢fore tranyf¢r8 2,224 177 2,401 (327) Transfers Excess of Reeeipts over (Payments) for the year 2,224 177 (327)
Dumfries Northwest Church Statement of Balanees as at 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Tot21 2024 Total 2023 Note Bank & deposit balances brought forward 24,429 3,676 28.105 28,432 Movement in year.. Excess of Receipts over {Payments) for the year 2,224 177 2.401 (327) Bank & deposit balances caui¢d fonvard 26.653 3.853 30.506 28,105 (cost £3,515) Assets Gift Aid Receivable The accounts were approved by the Kirk Session on For and on behalf of the Kirk Session
Dumfries Northwest Church Notes to the Accounts for the year ended 31 December 2024 l Heritable Property The charity does not own any heritable property l Trustee Remuneration and Related Party Transactions Durin8 the year four trustees received reimbursement of expenses incurred totalling £1500.07 No trustee or a person related to a trustee had any personal interest in any contrdct or transaction entered into by the charity during the year. 3. Movements in Funds Atl January 2024 Receipts At31 Transfers Deeember 2024 Payments UDre8tricted funds Note GeneTal Fund 177 177 Rutri¢ted funds Miss Paterson's Bequest Mrs Jon¢s B¢que8t (Fabric) 420 22 155 177 -22 420 -177 Total funds Fabric Fund: The Tte4 have set aside funds for the mainlenance of the Church property Miss Paterson and Mrs Jones bequests are for fabri¢
Dumfries Northwest Chureh Notes to the Accounts Continued for the y¢ar ended 31 December 2024 Unrestricted 2024 Restricled 2024 Total 2024 Total 2023 4. Analysis of Donations FWO Scheme (non Gift Aid) FWO Scheme (Gift Aid) Gift Aid Donations Tax Recov¢r¢d on Gift Aid Donation Ordinary Offerings (Open Plate) Other OfferAng& Donations etc Weddings and Funerals Note 940 850 4,360 940 850 4,360 575 1.020 5,120 3,137 2,258 5,319 2,260 4.583 2.260 4.583 5. Analysis of Paym¢nls Costs of generating funds Fundraising expenses Offering envelopes Charltable Attivities Giving to Grow Cofttribution Presb)Trry du¢s Ministy Travel Expenses - Minister Ministry Travel Expenses Minister's expenses Ministerfs lelephone Ministerial Assistance Pulpit supply Locum Minister Locum Travel Training for Mission Fabric rcpairs & maintcnancc Manse Allowance Council T Electricity Heating Oil InsutgJ]ce Church offic¢ ¢xp¢n5¢6 Stationery T¢lcphoneltnlernet Organ & music Copyri¥ht Licences Honorarium Donations to Third Parties Other expenses 8,943 8,943 6.204 435 1,500 12,656 1,500 12,656 122 8.133 5,467 5,467 3,979 2,228 2,031 1,713 76 2,228 2,031 1,713 76 1.574 845 1.883 158 411 280 238 475 411 280 238 475 389 280 223 400 520 520 380 25,005
Unrestrict¢d 2024 Restrieted 2024 Total 2024 Total 2023 Other payments Purchase of assets 6. Mlnhtewl Stlp¢nd All Church of Scotland congrcgations conttibule to the National StitKnd Fund which bears the costs of all ministers, stipends and employer's contributions for national insurance. pension and housing and loan nd. Ministers, stipends are paid in accordance with th¢ nalional stipend scale. which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884. 7. Collection5 for and P4ym¢nt$ lo Third Parties S¢ott15h Bible Society 77 io
Dumfries Northwest Church Appendix to the Accounts for the year ended 31 De¢ember 2024 FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 Deposit Fund held at 31 December 295 884 295 884 Credit Balance ai 31 December TEMPORARY FUNDS Debit balance at 31 December li