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.
Refe￿nce 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 follo￿ng 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 Se￿lOn. 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 ne￿ssary1 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 advan￿ment 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 se￿1￿ 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 COng￿gatIon cortinued to take part in church ServI￿S by reading bible passages and
leading prayers. From beginning of September weekly worship ServI￿S 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
Con￿rning 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 R￿tricted
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 T￿￿te￿4 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