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. Andre￿S 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
vi￿s.

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
Sect￿n. 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 And￿w$ 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 fo￿ard, whilst our funds and reserves are healthy, we must remain mindful of the potential shortfalls
be￿een 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 0￿r Pay￿en￿ for the year
-2881
-4629
412
-7297
8572
Bank & dewsit balances
carried forward
39340
15166
14748
6￿55
55828
Datton ReseThe Icc6t £22921
SL Andrews Gen Purposes (Cost £7,017)
2820
11818
2820
11818
27
Assets
GiftAid ReCeI￿b
8fydpkirk rp.-r.hxrop ￿.￿P1￿)hk%
4035
4035
3401
533
4035
4035
3934
Liabilities
Cost of repair not yet bilkd
The aCCo￿ts were apprO￿d by the Kirk Session and Congregational Board on 2010212025
and on behalf of the Kiik Sessio
nd Congregational 8oard
Session c￿rk
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. In￿torS 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
ImprOKe￿￿nl 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 a￿de funds for administering goodwill to n￿ryt)erS and non
rrEmbers of the congregation.
Flower Fund. Donations for Church FI0￿Er$
Pur
oses of Restricted Funds
Fabric- donations specificaty to be used lo￿VrdS 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 dI￿retion.
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 Da￿On & 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 en￿lOpeS
140
140
140
140
134
134
Charitable activities
Ministries & Mission allocation
Presbytery dues
Broadband
Manse other e￿nSeS Incl telp
Minister's tra￿ e4)enses
Pulpit sUp￿Y
other staffing costs
IMpro￿￿Ent 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 A￿ts
Purchase of In￿trrEnts
109495
11584
814
121893
62205
Page 10

5. Nfjnister's Stipend
All Church of Scotland congregations contribute to the National Stipend Fund ￿lch I￿arS 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
6. Collections for Third Parties
ACT kbliday Club
Tearfund
Ukraine
Kale's Kitchen {Har￿St1
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
cOntac￿sS l Online Donations
Bene￿￿nI £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 balan￿S 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 fO￿ard
28422
Net Income 2024 (from 1016124)
6330
Transfers
TEMPORARY ACCOUNT
Credit Balance at 31 De￿mber
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 Ja￿￿5 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 C*neral 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