St. Andrew's + St. Bryde's Parish Church of Scotland Annan + Brydekirk + Dalton + Hightae St. Andrew's and St. Bryde's Parish Church of Scotland, Annan 2024 RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 070442 Charity No: SC010891
Roferonco and Administrative Information Charity Name.. St. AndreS and St. Bryde's Parish Church of Scotland, Annan Charity Registration Number.. SC010891 Congregation Reference No.. 070442 Contact Address.. Razani. Low Road, Annan, Dumfriesshire DG12 5QP Trustees Kirk Session 2024 Ch Kirk As a result of the Union On 10 une 2024 Elders from Brydekirk Parish were added.. elders added from Dalton and Hightae ithdrew from active eldership during 2024 assed awa during 2024. not Elders) We added to the session by resolution of Kirk Session September 2024 Princi Minister". Session C Roll-Kee Session Minute Secreta Treasurer". Gift Aid Convener.. Fabric Convener.. l Office-Bearers'. er Inde ndent Examiner Bankers Bank of Scotland, 111 High Street, Annan, DG2 6ED
St. Andrew's and St. Bryde's Parish Church of Scotland, Annan, SC010891 Trustees, Annual Report Year ended 31 December 2024 Structure Governance and Mana Governin Document The Church is administered in accordan with the terms of the Unitary Constitution Recruitment and A ointment of Trustees Members ofthe Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are proposed by the congregation as having the appropriate gifts and skills and subsequently confirmed by the Kirk Session. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. ement anisational Structure The Kirk Session operates Quoad Omnia, is chaired by the minister, and meets five times a year. The Kirk Session is responsible for all matters within the church. Additionally, to achieve its objectives, the Kirk Session has created three groups.. The Resources Group (which deals with matters financial, fabric, and property}, The Community Group (which deals with matters pastoral, outreach, and education), and The Worship Group (which deals with matters concerning worship). Further to facilitate communication between the groups and to prepare for the Kirk Session there is a Co-ordinating group {comprised of conveners and other office bearers) which draws the three group's business together. Ob-ectives and Activities The Church of Scotland is Trinitarian in doctrine, reformed in tradition and Presbyterian in policy. 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 the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Vision of the con ation We aim to reach out in worship and prayer, being rekindled and encouraged by the Father, love in Jesus Christ through the Holy Spirit. We hope that we can be a true family of God trusting in Jesus to make us caring, happy, faithful, generous and welcoming. We aim to keep Jesus is at the heart of all that we do by being.. The Golden Thread - This describes the life of faith, God in the midst of me and those I love, God working in our world, and this worshipping community connected with the life of its Parish. It aims to express a significant, binding, and healing force woven through all of life. It does not emphasise its own importance, or expect to be the whole cloth, but seeks to permeate throughout like salt in water. The Singer and the Song- Describes ourjoy to know God in Jesus Chrisl and our desire to share that joy with one another. In Christ the song expresses all elements of human emotion and ideal, but also the deep redemption, healing, and hope, that comes through knowing the living eternal holy God. As singers we follow The Singer, Jesus, as we share with each other what we have found in him and then go on lo express this to the world. It is primarily declaratory, not persuasive, and does not seek reactions but only to make the world brighter in its expression. The Beautiful Cut Jewel - Describes the image of the Church, as Bunyan put it "Palace Beautiful" that finds its expressions in many different ways. We too are many expressions but one in Christ. We share the cut that Christ lakes upon himself on the cross and subject ourselves to God, the master craftsman, shaping us through different forms of seN1, joys, and trials. As Jesus is a living stone, and the cornerstone, so too are we through his resurrection, this leads us to want to act from our jewel like being, our beloved nature rather than our human vis.
Activities and achiovoments of the con ation.. The aims and objectives are all encapsulated with "the Great Commission" of St. Matthew 28.. 19120: viz. making disciples, and building them up in the Christian Faith through Word and Sacrament in the power of Christ himself. It is difficult to quantify "achievements. in Church terms, but we continue to be a witness in the Parish and beyond through worship. pastoral care, social concern and evangelistic outreach. We have contact with a broad mix of age-groups and strive to ensure thal we are obeying the call of Christ. Our week Imonthl activities are set out as follows: Sunda Mornin Worshi is weekjy at 10am in Brydekirk Church and weekly at 11.15 am in Sl. Andrews Church, the latter ofwhich is both in-person and streamed on-line on our YouTube channel. The 4th Sunday of the month a parish worship setNiGe takes pla in St. Andrews at 11.15am. Allstars is our children's work that slarted in 2024 following on from FAITH (family altogether in the hall) and it takes pla at St. Andrews on a Sunday morning from 11am and then coming in to the main church towards the end of the weekly serviGe. This is a fresh reimagining of our previous children's work and is in flux. At present it runs lce a month in the hall with the other weeks taking place in the sanctuary. The first of the month also includes a breakfast shared with the congregation and the children take part in the Our monthly SAIt (Sunday Ahogether) servi takes pla on the first Sunday ofthe month, bringing the whole family of God inlo the one act of worship for the whole time of its duration when a more 'relaxed" approach is taken with live musi nin month. £LiGL A Sunday evening 'Re5t in God. service take5 place at 6.30pm on the first Sunday of the mèn a celebrated on the 4th Sunday of February, May and Odober. The other 4th sundays of the month are used for baptism5. LLA Meet regularly on a Tuesday evening, enjoying fellowship through songs and hymns of praise. In Just Strum meet regularly on a Friday Aftemoon to leam and aY Ukuldes together Annan Court Care Hom Thursday each month. A monthly servi¢e led by Church members or the Minister takes place on the 3T Bib Stud There are sporadic bible study groups that meet through the year Pastoral Care Phone calling around the congregation and meetings to discuss how to conduct pastoral care well took place over the course of the year. Bo s'Bri ado 1 Annan Com an Meets every Friday during term time in the Church Hall: Anchor & Junior Sections.. 6 - 7pm,. Seniors & Com an Sectn. 7.45- 10pm. Coffeè Mornln Each month on the last Friday there is a coffe8 morning 10-12 ration Chrislmas Child We are committed to filling and sending shoeboxes every year- a way in which w8 can demonstrate Gods love and share the gospel message to children in other parts of the world. Each box contains toys. personal care items, school supplies and fun grfts. We have a dedicated team who make items all year round and others who donate items and cash to the costs of the boxes. We fundraise to cover the cost of sending the boxes- it is a congregational effort. St Andw$ is a church collection centre for others to drop off their boxes. Our project leader is also a year-round Connect volunteer Gontading other Ghurches and organisations encouraging involvement in the shoebox appeal. We have a driver and drivers, mate who are responsible for collecting shoeboxes in the region and taking them to the processing centre to be prepared for shipping to their destination.
We have a packing party where people, from other churches or the community can come and pack a shoebox or o or three- it can be addictive. Each box is prayerfully filled, and we have a prayer champion who prays all year round. We have a lot offun and laughter together and there is a sense of God leading on what we do and t4essing the boxes and us. Last year the number of shoeboxes packed were as follows Dumfri8sIAnnan 410, UK packed 241, 015, going to Bosnia, Estonia. Latvia, Belarus, Ukraine, Romania, Poland and Malawi. Globally 11,927, 439 were sent. In addition, the Minister holds various (voluntary) Cha lainc ointments'.- Elmvale Primary School, Brydekirk Primary School, Annan Academy lioinlly) Mangox North Ltd (Chapelcross- lapsed) and Annan Court Care Home. The congregation is part of Annan ChurchesTo ether The ecumenical activities in which we are involved include.. Annual Children's Holiday Club, Lenten Bible studies & participation in a programme of Holy Week activities in local Churches.
St. Andrevls and St. Bryde's Parish Church of Scotland. Annan Trustees, Annual Report {conLI Year ended 31 December 2024 SC010891 Financial Review Our main sources of income are by sacrificial giving through offerings and donations. Other significant income is received through the letting of Sl. Andrew's Hall to a number of groups and organisations, and a long-term let on Hightae Manse which now forms part of the new Parish following the union of Annan St. Andrew's, Dalton & Hightae, and Brydekirk on 10, June 2024. With the merger of accounts from the three fomier Parishes part way through the year, it is not easy to identify variances against the previous year for individual items of income and expenditure within the 2024 figures. To same extent this is also reflected in the shown year end deficit of £2881, which when taking into account one-off items and costs incurred actually reduces to a loss of just -£522. Expenditure, particularly on fabric repairs has been high, with much of the transfer of general funds from Dalton & Hightae and Brydekirk being used to improve the general fabric of the properties which will be remaining after the property disposals resulting from the union, which will take place over the next 24 months. The budget for this coming year identifies a deficit which is partially due to high insurance costs and business rates attributable lo Ihe now vacant Dalton Church and Hall, bolh of which are due to be sold over the coming year. Our funds are sufficient to cover this loss in income over the short-term and we should be in a good position to be able to balance the budget in 2026. We are greatly blessed and heartened by the congregation's financial support to the Church over this past year. Looking foard, whilst our funds and reserves are healthy, we must remain mindful of the potential shortfalls beeen our everyday income and expenditure and how we can sustainably avert this in future years. Reserves Polic The Trustees hold reserves of £16,050 which are unrestricted and are for any shortfall, £13576 designated for fabric expenditure, £14638 in investment funds and a further £135,439 in Consolidated Fabric Funds. Additionally, at the end of the year the Church held unrestrided cash funds of £459 designated to the Benevolent Fund, £144 designated to the Flower Fund, and £15501 of other restricted funds, which have been provided for the purposes specified. Statement of Trustees. Res onsibilities The Members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, Date 20 February2025 St. Andrews Parish Church, Annan SC010891
Inde ndent Examlnerfs Ro rt to the Trustses of SL Androw's Parish Church of Scotland Annan I report on the accounts of the Charity for the year ended 31Gt December 2024, which are set out on pages 7 to 11 ctive res onsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts in accordan with the temis of the Charities and Trustee Investment (Scolland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (dl of the 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 inde ndent examinerfs statement My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scolland) Regulations 2006. 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 or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the eviden that would be required in an audit, and consequently I do not express an audit opinion on the view given by acwunts. Inde ndent examTnerfs statement In the course of my examination, no matter has come to my attention lother than disGItX8ed below ] which gives me reasonable cause to believe that in any material respect the requirements.. 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 compty wrth Regulation 9 of the 2006 Account Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signature Date 510312025
Parish of St. Andrev¥s and St. Br Recei tsandPa ments Account Year ended 31st December 2024 de's Church of Scotland Annan Unrest. Funds Restricted Funds Other Designated Funds 2024 Total Total 2024 2024 2024 2023 Recei Note Donations Legacies Bank & Deposit interest IniEstrnenl incomè Actiirities for Generating Funds 54356 6562 1226 62144 55752 500 433 1081 1081 118 193 312 412 55555 6755 1226 63537 57097 Rental of premises Ichurch Hall) Receipts from JarrEs Stark Trust Transfer from Consolidatsd Fabric Func Transfer of Union Balance - Brydeknrk Transfer of Union Balance - Dakon (Yher Receipts 10965 358 10965 358 91 716 12227 25484 2165 12227 25484 2165 3407 Total Recei 106754 6755 1226 114736 70911 Pa mènts Costs of generating funds Charitable activities 140 140 134 109495 814 110309 61153 other Payments Total Pa ments 11584 11584 1052 109635 11584 814 122033 62339 Excess of Payments over Receipts for the year before transfers Excess of Receipts over Paymènts for the year before transfers Fabric -2881 4829 -7709 8599 412 412 -27 Transfers -2881 4829 412 -7297 8572
Statement of Balances 31st December 2024 Unro&trict R•gtrict•d Funds Fund5 Othor Oesignated Funds 2024 Total Total 2024 2024 2024 2023 Note ank&De osit Balan Bank & deFK)51t balance5 brought forward 42221 19995 14336 76552 47256 Movement in year.. E>ress of Receipts 0r Payen for the year -2881 -4629 412 -7297 8572 Bank & dewsit balances carried forward 39340 15166 14748 655 55828 Datton ReseThe Icc6t £22921 SL Andrews Gen Purposes (Cost £7,017) 2820 11818 2820 11818 27 Assets GiftAid ReCeIb 8fydpkirk rp.-r.hxrop .P1)hk% 4035 4035 3401 533 4035 4035 3934 Liabilities Cost of repair not yet bilkd The aCCots were apprOd by the Kirk Session and Congregational Board on 2010212025 and on behalf of the Kiik Sessio nd Congregational 8oard Session crk Treasurer
Parish of St. Andrev¥s and St. Br Notes to the Accounts 1. Trustee Remuneration and Related Party Transactions During the year 2024 kn trustees received reirrt)ursenEnt of eypenses incurred totalling £3001 lch included Council Tax of £2951 de's Church of Scotland Annan 2. hk>vements in Funds At1Jan At 31 Dec 2024 Receipts PayThnts Transfers 2024 Unrestricted funds CoS.Inv.Tr.&neral Congr. Purposes ISLA} Cos. IntorS Trust Fabric Fund ISI. A) Cos General Purposes IB) As at 916124 Cos Resem Fund IDI Cos FabTiC Fund IDI Cos General Fund IDI BeneK)lent Flower Fund neral Fund 9401 9401 3000 3000 1465 38 1503 As at 916124 5096 38 5134 As at 916124 1645 43 1688 As at 916124 50 280 378 20906 42221 50 459 144 559 603 105474 106754 380 837 108418 109635 17962 39340 Restricted Funds Fabric Media Fund 12100 3082 2000 1200 9100 2103 5000 2179 Adapt & Thrile Propct ImprOKenl Fund Hardship Fund 381 381 3362 3362 737 737 16300 6562 11584 11278 Other Designated funds within the Congregation and held in separate accounts. (kgan Fund - C of S Inv. Trsl. Deposit 3695 193 Cos PkrKest{Hardshipl Fund IDI As at 916124 St.AndreWs P.C. & Sunday Club Ad Account St Andrews P.C.Sunday Club War Memrial Deposit Account IRBSI Dabn & Carrutherstomffl Sunday Sch19161241 MerrK)rialFundlCoS) Dttnchurchyard 19161241 3888 710 412 1456 738 2737 8283 18 923 728 835 1142 738 2808 8497 500 314 71 214 18031 1419 814 18636 Total funds 76552 114736 122033 69255 Page 98
c.of S. Investors Trust General Account '. Reser Funds for Congregational purposes. c.of S. Inv.Tst.Fabric Fund - Funds set aside for the maintenance of the Church property. C. of S. General Purposes. ReserKe Funds for Congregational purposes. C of S. Reserve Fund - ResenE Funds for Congregational purposes. of S. Fabric Fund - Funds set aside for the maintenance of the Church property. C. of S. General Fund. Funds set aside for general Congregational purposes. enevolent Fund .. The Trustees have set ade funds for administering goodwill to nryt)erS and non rrEmbers of the congregation. Flower Fund. Donations for Church FI0Er$ Pur oses of Restricted Funds Fabric- donations specificaty to be used loVrdS Fabric repair and upgrade dia - Purchase of IT equipnEnt and associated costs Adapt & Thrwe - Special project to pronK>le and sustain the Church, nigin through online acb'wties Improvement Fund - fundraising towards special projects Hardship- Fund for distribution lo help the needy @ the rrinister's dIretion. Pur oses of Other Desi nated Funds within the Con Organ Fund rese for rrojor organ repairs. C. of S. Harvest Fund - Funds for dislribub.on tri help the needy of DaOn & Hightae al the minister's discretion st.Andrevls Sunday Club Aid Account - to commit to paying a tTr)nlhly slo to Tearfund for" Children @Ris*' War Memorial Deposit - Brydekirk Annual weath for RenErterance Sunday bequest st Andrews Sunday Club - lo pronTr)te Christian Education wlhin the Parish C. of S. Dalton & Carruthers Sunday School account for use by Datton & Carrulhers parish . of S. Memorial Fund - Dalton Churchyard. - Endow7Ents bequeathed for the maintenance of fami gra$ re ation Page 9b io
Unrestricted Restricted Funds Funds Other Designated Funds 2024 Total Total 2024 2024 2024 2023 3. Analysis of Donations FWO Scheme Inon Gift Aid) 'ft Aid Donations Tax Recovered on Gift Donations (kdinary Offerings (Open Platel Other Offerings, Donations elc 1406 29848 9340 1667 28358 9221 4165 12341 55752 29848 9340 6918 54356 6562 6562 1226 1226.05 147( 62144 4 Analysis of Other Income Utility Refunds I Insurance Claim 5 Analysis of Payments Costs of generating funds Offering enlOpeS 140 140 140 140 134 134 Charitable activities Ministries & Mission allocation Presbytery dues Broadband Manse other enSeS Incl telp Minister's tra e4)enses Pulpit sUpY other staffing costs IMproEnt Fund Media 40073 1205 369 781 40073 1205 832 396 789 781 1058 1321 7764 1058 1321 7764 150 298 6403 2103 2103 Adapt & Thrive Fabric IReslrict&i k&rdship Fund Fabric repairs & n*intenance Fabric repairs & nwint-manse Council Tax Business Rates 381 381 892 91(X) 9100 160 29975 8032 2951 1050 29975 8032 2951 1050 4755 2501 t and light Insurance Mission & outreach Organ & music Printing, stationery and postage Other expenses ParbeslTrips Subscripb'onslDonalions 5894 5894 3125 4304 4304 3680 720 613 720 678 720 118 65 3385 249 3634 3108 22 450 62205 500 814 500 121893 109495 11584 Gov8manco ¢0 Inderendent eX8mIn'S fees other payments Purchase of Ats Purchase of IntrrEnts 109495 11584 814 121893 62205 Page 10
- Nfjnister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund lch IarS 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 wlh the national stipend Sca,l¢h is related lo years of serwce. For Ihe year under remew the ninimum stipend Ms £31,642 and the mayium stipend l in the 5th and subsequent years) is £38,884 2024 2023
- Collections for Third Parties ACT kbliday Club Tearfund Ukraine Kale's Kitchen {HarSt1 ration Xmas Chikl Irthday 25 414 50 571 1060 Sub Total 175 CCAP IRaintN)w Tribe & Spectrum I 175 1060 Meals for MaL4w Fund Total 175 1060 Note 4- Receipts & Paymènt Account Other Receipts 2023 2024 Misc Don & Incon* £1,196.00 cOntacsS l Online Donations BenenI £427.91 Flower Fund £1,350.00 Coffee Mornings £433.50 £700.00 £303.19 £559.00 £603.00 £0.00 Total Other Receipts £3.407.41 £2.165.19 Page11 12
Parish of St. Andrews and St. Bryde's, Church of Scotland, Annan APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2024 CAPITAL ACCOUNT 561 Consolidated Fabric Fund (Credit balanS at cost = £83795.60 Market Value of Balances at 31 December 90295 100687 REVENUE ACCOUNT 501 Consolidated Fabric Fund Credit Balance at 31 December 28422 34752 Brought fOard 28422 Net Income 2024 (from 1016124) 6330 Transfers TEMPORARY ACCOUNT Credit Balance at 31 Dember Notes The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but Gan be shown as additional disclosure if considered appropriate. 14
ecial Funds held with Church of Scotland Investors Trust Deposit Funds Cost of Units Withdrawn InteresVDe £o.oa 31-Dec 't Balance £9,401.49 01-Jan en Bal £9,401.49 21 Genoral Congregatlonal Purposes 31 Fabric Fund £0.00 £3,000.00 £3,000.00 41 Organ Fund £193.28 £3,888.28 £3,695.00 51 General Congregational Purposes 61 Reserve Fund £37.62 £1,502.62 £1,485.00 £o.aa £5,0.31 £5,096.31 71 Dalton & Carruthorstown Sunday School £70.71 £2,807.41 £2,736.70 81 Main Fabric Fund £42.99 £1,687.99 £1,S45.00 91 Harvest Fund £18.35 £728.48 £710.13 101 Memorlal Fund £213.99 £8,496.87 £8,282.88 Fracts"on of Total 0.741567 Harriet Carrulhers and Ja5 HunE Memorial Fund £6,301.00 £224.60 Maintenance of Youn sGra 0.026433 A.F.Noble B uesl £355.43 0.04183 Jean and Henrietta Johnstone Memorial Fund £631.41 0.074311 nes Johnstone Memorial Fund £315.64 0.037148 Hen Johnstone Memorial Fund £424.70 0.049983 Violet Johnstone Memorial Fund £244.09 0 028727 £213.99 £8 496.87 Total Check 111 G&n&ral Purposes £o.oa £50.00 £50.00 Growth Fund Market Value 21 Cneral Purposes-1497 Units £4,998.63 £681.86 £9.550.86 £8,869.00 21 (neral Purposes-205 Units Total £2,018.86 £7,017.49 £162.30 £844.16 £2,267.3D £11,818.16 £2, 105.00 £10.974.00 41 Reserve Fund - 255 Units £2,292.45 £54.30 £2,820.30 £2,766.00 15