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 2025 RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 070442 Charity No: SC010891
Reference and Admlnlstratlve Informatlon Charity Name.. St. Andrew's and St. Bryde'8 Pari8h Church of Scx)tland. Annan Charity Registration Number.. SC010891 Congregation Reference No.. 070442 ContaGt Address.. Mr Graham Simons, Treasurer Razani, Low Road. Annan, Dumfriesshire DG12 5QP Trustees Kirk Sesslon 2025 Rev John G. Pickles, Robert Barbour. Valerie Blake, Christine Brown. Julian Dale, Morag Dalgleish, lain Graham. David Hopper, Isobell Hopper. Liz Hudson, Janette Irving, Jamesie Kirkwood, Phyllis lQrkwood. 111aM Kirkwood, Christine Leadbealer, Rita Lupion, Mary Lynn, Margaret Macfadane, James Ma¢ph8r8on, Jean Macpherson, Maureen McDiamid, Helen McGimpsey, Sheila Mclnlosh, Robert Marr, Joan Ililroy. Judith Roberts, Corinne Sidebottom, Graham Simons, Catriona Smith, Helen Smith, Shona Starr, Hary Stevens, Eileen Usher, Isobel Walker, Robert Wiltshire. Non Elder Session Members.. lain Johnson and Angela Nixon Chan 08 to Kirk Session There have been no changes to the Kirk Session during 2025 Princi al Office-Bearers'. Minister. Rev. John Gordon Pickles Session Clérk-. David Hoppr Roll-Kee r. William Kirkwood Session Minute Secreta Eileen Usher Treasurer.. Graham Simons Gift Aid Convener.. Karen Hewitt Fabric Convene . lain Johnson Inde endent Examiner Alan Goodwin, 39 Wndemiere Road, Annan, Dumfriesshire, OG12 6GY Bankers Bank of Scotland, 111 High Street, Annan, DG2 6ED
St. Andrew's and St. Bryde's Parl$h Church of Scotland, Annan, SC010891 Tru¥tee8' Annual Report Y••r •nd•d 31 December 2025 Structure Governance and Mana Governln Document The Church is administered in accordance with the terms of the Unitary Constitution Re¢rultrnent and A olntmont of Trustee8 Members of the 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 Presbylery. ement anlsatlonal 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, fabri¢, and property), The Community Group (which deals with matters pastoral. OLrtreach, and education), and The Worship Group {which deals with matters concerning worship). Further to facilrtate communication between the groups and to prepare for the Kirk Session there is a Co-ordinating group {¢omprised of conveners and other offKe 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 glorrfy 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 Churchès in various ecumenical bodies in Scotland and beyond. Vision of the con re ation We aim to reach out in worship and prayer, being rekindled and encouraged by Ihe Fatherf 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 Ihis worshipping community connected with the life of ils Parish. It aims to express a significant, binding, and healing force woven through all of life. It does not emphasise its ovm importance, or expect to be the whole cloth. but seeks to permeate throughout like salt in water. The Singer and the Song - Describes our joy to know God in Jesus Christ and our desire to share that joy with one another. In Christ the song expresses all elements of human emotion and ideal, ljut also the deep redemption, healing, and hope. that comes through knowing the living etemal 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 to express this to the world. It is primarily declaratory, not persuasive, and does not seek reactions but only to make the worfd brighter in its expsSIon. The Beautiful Cut Jewel - Describes the image of the Church, as Bunyan put it'Palace Beautiful.. that finds its expressions in many different vRys. We loo are many expressions but one in Christ. We share the cut that Christ takes upon himgèlf on th• cross and subject ourselves to God, the master craftsman, Shaping us through different fonns of seNice, joys, and trials. As Jesus is a living stone. and the comerstone, so too are we through his resuffection, this leads us to want to act from our jewel like being, our beloved nature rather than our human vices. Activities and achievemènts of thè con re ation. The aims and objectives are all encapsulated with 'lhe Great Commission. of St. Matthew 28.. 19120.. viz. making disciples, and building them up in th8 Christian Faith through Word and Sacrament in the power of Chrlsl himself. It is difficult to quantify°achievements' in Church terms, but we Continue lo be a witness in the Parish and beyond through worship. pasloral care. social concern and evang81istic outreach. We have eonta¢t with a broad mix of age-groups and strive to ensure that we are ob8ying the call of Christ.
Ourweekl Imonthl activitlos are 8et out as follows.. Sunda Mornln Worshl is weekly at 10am in Bryd8kirk Church and weekly at 11.15 am in St. Andrews Church, Ihe latter ol which is both in-person and streamed on-llne on our YouTube channel. The 4° Sunday of the month a parish worship service lake$ place in St. Andrews at 11.15am. Allstars is our children's work which takes place at st. Andrews on a Sur)day morning from 11 am and continuing through our Yekly seNice. The first Sunday of the month also occa8ionally includes a breakfast shared with the congregation and the children taking part. Our monthly SAIt (Sunday Altogether) Service lakes place on the first Sunday of the month, bringing the whole family of God into the onè act of worship for the whole time of its duration when a more 'relaxed' approach is taken with live music. Evenln month. rvl¢e A Sunday evening "Resl In GOO" SeICe takes place at 6.30pm on the fir31 Sunday of Ihe Sacramènls are celebrated on the 4th Sunday of February, May and October. The other 4th Sundays of the month are used for baplisms. Just Sin Meet regularly on a Tuesday evening, enjoying fellowship through songs and hymns of praise. Just Strum meet gularlY on a Friday Aftemoon to learn and play Ukuleles together Annan Court Care Home A monthly service led by Church members or the Minister takes place on the 3r Thursday each month. Bible Stud There are sporadi¢ bible study groups that meet through the year Pastoral Care Phone calling around the congregation and meeting3 lo diseuss how to cor)duct pastoral car• well took place over the course of the year. s, Bri ade 1#t Annan Com an Anchor & Junior Sections: 6 - 7pm. Se Meets every Friday during temi time in the Church Hall: Com an Section- 7.45- 1 Opm. Coffee Mornin Each month on the last FrKlay there is a coffee morning 10-12 ratlon Christmas Child We are Gommitted to filling and sending shoeboxes every year- a way in which we can demonstrate Gods love and share the gospel message to children in other parts of the wodd. Each box contains toys. personal care items. school supplies and fun gifts. We have a dedicated team who make items all year round and others who donate items and cash lo the costs of the boxes. We fundraise to cover the cost of seTrJing the boxes - st is a congregalional effort. St Andrews is a church colledion centre for others to drop off their boxes. Our project leader is also a year- round Conne¢l volunteer contacting other churches and organisations encouraging involvement in the shoebox appeal. We have a driver and drivers, male who are responsible for collecting shoeboxes in the region and taking them to the processing centre to be prepared for shipping to their destination. Each box is prayerfully filled, and have a prayer champion who prays all year round. We have a lot of fun and laughter together and there is a sense of God leading on what we do and blessing the boxes and us. In addition, the Minister holds various (voluntary) Cha lainc ointments'.- Elmvale Primary School, Brydekirk Primary School, Annan Academy ts'ointly) Mangox North Ltd (Chapelcross - lapsed> and Annan Court Care Hom8. The congregation is part of Annan Churches To ethor The ecumenical actlvilles In whlch we are involved include.. Annual Children's Hollday Club, Lenten Bible studies & participation In a programme of Holy Week activities in local Church88.
St. Andrews and St. Bryde's Parlsh Church of Scotland, Annan Trustees, Annual Report {conLI Year ended 31 December 202S SC010891 Flnancial Revlew Our main sources of income are by sacrificial giving through offerings and donations. Other si9nifiGant income is received through the letting of St. Andrew's Hall to a number of groups and organisations, and a long-term let of Hightae Manse The year end shows a deficit of £6006 across our unrestricted funds. This was in line with our budgets for 2025. allowing forthe high costs of business rates and insurance for Dalton Church and Hall, both ofwhich are currently un-occupied and have bèan for sale on the open market since the early summar of 20025 Expenditure, particularly on fabric repairs has been high as we begin an ongoing programme to improve the general condition of the properties under our control. Th@ budget for this coming year continues to identify a deficit, which is mainly sttributable to the costs associated with Dallon Church and Hall, both of which will hopefully attract a sale in the near future Our funds are sufficient to cover this loss in income over the short-tem and we should be in a good position to be able to balance the budget in 2027. 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 poiential shortfalls between our everyday income and expenditure and how we can sustainably av8rt this in future years. Reserv The Twstees hold reserves of £16,117 which are unrestricted and a for any shortfall. £8824 designated for fabric expenditure. £15538 in investment funds and a further £137433 in Consolidated Fabric Funds. Additionally, at the end of the year the Church held unrestricted cash funds of£651 designated to the Benevolent Fund, £11 designated to th8 Flower Fund. and £15480 of other restrided funds, which have been provided for the purposes specified. Statement of Trustees, Res onsibilities The members of the Kirk Session must prepare financial statements whidi 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 ststements Comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charltles Accounls (Scotlarbd) 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 detedion of fraud and other irregularities. Approved by th8 Trustees and signed on their behalf, 9/• D. Hopper Isosslon Clerk ) Date 5th February 2026 SL Andrew's Parish Church. Annan SC010891
Inde endent Examlner's Re ort to the Trustees of t. Andrew's Parlsh Church of Scotland Annan I report on the accounts ol the Charity for the year ended 31 Bl December 2025. which are set out on pages 7 to Res ective res onslbilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with th8 terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charitie$ Accounts {Scotland} Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(11 (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(11 {¢) of the Act and to state whether particular matters have Come to my att&ntlon. Basis of inde endent examiner's statement My examinalion is carried out in accordance 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 concerning any such matters. The proCedUS 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 accounts. Inde endent examinerfs statemen In the course of my examination, no matter has come lo my attention [oth8r Ih8n disclosed below"J which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in a¢¢ordance with Section 44 (1){al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare aOuntS which accord with the accounting records and comply wth Regulation 9 of ihe 2006 Accounl Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding ol the accounts to be reached. Signature Alan Goodwin 39 Windèmiere Road Annan Dumfriesshire OG12 6GY Date 1810212026
Parlsh of S . Andrew's and St. B d R•¢•l ts and Pa ments A¢count 1•tD eem r202 's Church ofsco land Annan Iren Unrest. Fund$ Restrlct•d Funds Oth•r Deslon•tsd Funds 202S Total Total 2025 202S 2025 2024 Nole t)onalw)ns Legacies Bank & D8POSIt intÈrè$l Investment ineomo ActNits'es for Generating Funds 59555 28704 783 89042 62144 1388 142 1388 315 1081 173 312 61085 28877 783 90745 63S37 Rentsl of premises {Church Hall) Receipts Irorn Jamcs Stark Trust Transfer from Consolidated Fabric Funi Transfer of Union Balance- Brydekirk Transfer of Union 8alance- Dalton Other Receipts 13869 337 13869 337 14063 10965 358 14063 12227 25484 2165 1675 1675 otal Recel ts 91029 2a877 763 120689 11473G Pa ments Co$ts of generating funds Charitable actlvlties Othor Payments Total Pa ments 140 96895 140 96991 25527 122658 140 110309 11584 122033 25527 25527 97035 Excess of Payments over Recelpts for the y•or before Iransfern Excess of RK•ipts ov•r Payments for the year before transf•r• Fabrfc 4006 3350 -2656 -7709 687 412 Transfern 1024 -1024 006 4374 -337 -1969 -7297
Parlsh of S ATrdr•w'$ and St. D d St•t•ment of Balanc0$ 31st December 2025 Church 3Gotl nd Annan Unrestricted Restrlcted Fund$ Fundg Other Dtslgnated Funds 2025 Total Total 2025 2025 2025 2024 Notg ank&De oslt Balance8 Bank & deposit balances brought foThwdrd 39303 15166 14747 69216 76552 Mov•m•nt In y•ar: Excess of Receipts over Payments for Ihe year 4006 4374 -337 -1969 -7297 Bank & deposit balances carried forward 33297 19S40 14410 67247 69255 Inv•$tm at market value ReseNe Fund Icosl £4311) Gen PuTpose$ Fund {¢osl £4.9981 5239 10299 5239 10299 2820 11818 Gift Aid RetVable Brydekirk re-charge receivable 5716 5716 4035 S716 S716 4035 Llabilitios Cost of repair not yet billed Thè accoijnts were approved by the Kirk SesSn and Congregats'onal Board on 51212026 For and on beha f the Kirk Session and Congre9ational Board Session Cleik Treasurer
Pirl . Andrew. ot•1 to th• Accoun 1. Trustee R•mun•rntlon ind Related Party Transa¢tlon8 Durirg the year 2025 two Iwslee5 received reimbursemenl of expenses incurred lotalling £4284, whi¢h induded Council Tax of £3204 nd St. B d•.8 Church of S land Ann 2. Movements In Fund$ At1Jan 202S At 31 Dec 2025 Re¢¢lpts Payments Tran$fer8 Unre$iffjcted fund$ CoS.Inv.Tr.General Congr. Purposes (Sl.Al Cos. Investors Tru51 Fabric Fund ISI. AI Cos General Purposes {Bl Cos ReSee Fund ID) Cos Fabrlc Fund {0) Cos General Fund (DI Benevolenl Flower Fund General Fund 9401 6716 16117 3000 1763 4763 1503 -1503 5096 -5096 1688 -1688 50 459 144 17962 39303 376 451 90060 91029 185 650 11 11756 33297 96266 97035 Restrlcted Funds Fabric Media Fund Tear Fund Improvement Fund Hardship Fund 5000 2179 28332 1200 554 -1382 21775 1132 640 1980 11557 2247 938 1024 3362 737 737 11278 28704 25527 other Deslgnated lund• wlthln the Congr•gatlon •nd held In $•parate accounts. Organ Fund - C of S Inv. Tfst. Deposit 3888 173 Cos HarvesllHardship} Fund {D) As at 916124 728 32 St.AndreYls P.C. & Sunday Club Aid Account 834 190 St Andrevls P.C.Sunday Club 1142 58 War Memorial Deposit Aecounl (RBSI 738 Dallon & Carrulherstown S¢Jnday School 2808 MemorialFund{CoSI Ollnchurchyard 8497 1024 15479 4C61 760 -1024 1104 738 2933 8875 125 378 18635 956 -1024 18471 Total funds G9216 120689 122658 67247 Page 9a
,ol o. Iiiv••ior• Trii•t O•n•iil Aooounl IliiAivA fiinili Iiii f,tJiiui#u#ll(Jnil puiiioi•• c.ol 8, Inv.YAt.VAlJrlo Ilund - Fundi •1 M#lil# l()r Ili• In#lMloiir4riri# nl Ihw P,l?iJinh pr¢Jp•rly C ol B, R•••r¥• Fuiiil . finB•rv• fiinili lor r.oiioi#uAlliJn#l PlllP(Ii•i B•n•¥ol•nl Pund I'114 Trii•l••i hiv• i•1 #•lda lund• lor •dinlnl•ltsiliiu uoodwlll IIJ m•mlJi• &nd non momb•r• ol th• ¢ongr•gNllon. Plow•r Fund, DDn•lloni lor cnuroh Fiow•ri l•brlo don#iion• ipgollloilly lo b• iJi•d low•rd• fahilo r•pilr ind upurAd• M•dl• . Puiolitt•• DI IT aqulpm•nl And ai•oolAli(I cull• T••rfund lo ¢ommll lo p•yln9 • monthly ilo lo T••rlund lorf, Chlldr•n @Rl•k" Hird•hlP - Fund for dl•lrlbullon lo h•lp lh• no•dy Q th• mlnl•l•f • dl•cr•llon Org•n Fund r•••rv• lor m•loi ofp•n r•pilf•. C. 018. H•rv••t Ifund . Fundi lor dl•lrlbullon lo h•lp lh• n••dy ol D•llon & Hluhl•• •1 th• mlnlil•rf• dlvA•tlon 8t.Andr•w'• 8undiy Club Ald Ao¢ount . lo commll lo p•ylng i monlhly •lo lo T••rfund for Chlldr•n QRl•k' Wir Momorlil D•po•lt . Brydoklrk Annuil wfoalh lor Aom•mhoranc• 8und•y b•qu••l 8t Andr•w'• 8und•y Club . lo promo1• Chrl•ll•n Idiiethllon wllhln lh• P•rl•h C. of 8. D•lton & C•rrulh•rn 8und•y 8ehool •coount lor ui• by D•llon & C•rrulh•r• p•rl•h C. of 8. M•morl•l Fund - D•lton Churtthy•rd. . Cndowm•nl• b•qu••lh•d lor lh• m•lnt•nanrA ol f•mlly gr•v•• P•p• 9b
Unrestrf¢t•d R•$trfct•d Funds Fund$ oth•r 0oslgnat•d Funds 2025 Total Total 2025 2025 2025 2024 3. Analys1$ of DoTratlon• FWO Scheme (non Gift Ajdl Gift AKI Donation5 Tax Recovered on Gift Donations Ordinary Offerings Iopen Platel Other Offerings, Donations etc 1339 30149 9786 8073 10208 59555 1339 30149 9786 8073 39695 89042 1406 29848 9340 28704 26704 783 782.65 14706 62144 4 Analy818 of Other Incomo Utility Rebjnds I Insurance Claim 5 Anatysls of Payments Costs of gonorating funds Offering envelopes 111 111 140 140 140 140 140 140 Charitable activiti•s Giving lo Grow Presbytery dues Broadband Manse other expenses Incl tdp Ministerfs travel expenses Pulpit suppty Other staffing costs Improvement Fund Media Adapt & Thrive Fabric {Restricled) Hardship Fund Fabric repairs & maintenance Fabric repairs & maint.-Manse Council Tax Busine$$ Rates Heat and light Insurance Mission & outreach Organ & music Prfnting, stationery and Postage Other expenses Partiesrrrips SubscripiionslDonalions 43803 1524 398 43803 1524 398 41)073 1205 369 781 1058 1321 7764 996 1193 5649 996 1193 1980 1132 640 21775 1980 1132 2103 381 9100 21775 10074 2274 3204 1935 6398 8365 198 744 1351 7925 10074 2274 3204 1935 6398 8365 29975 8032 2951 1050 5894 4304 744 1351 8021 720 678 3634 500 121893 96895 25527 122518 Go¥•m•n¢• ¢o•t• Independent 8xarnirnrf• fe•$ Other paym•nts Purchase of Assets Purchas8 of Investments 96895 25527 122518 121893 Page 10
- Mlnlst•V• Stlp•nd AJI Church of Scotland congregations corslribule lo the National Stipend Fund which bears the costs of all mini$lers' stipends and employers conlnbulions lor nallonal insurance. pension and housin9 and loan fund. Minisler8' stipends are paid in accordance with the natlonal sts'pend scale,which is related to years ol servlce. For the year under VIeW the mlnimum sts'pend was £32,433 and tho maxium stlpend (ln the 5th and subsequent years) is £39,856 2026 2024
- Colloctlons for Thlrd P•rtlo• ACT Holiday Club Kate's Kitchen (Haryestl Operation Xmas Child 90 35 50 Sub Total 17S CCAP (Rainbow Trlbe & Spectrum I Total 175 Note 4 - Receipts & Paym•nt AccouThl Other Receipts 2024 2025 Misc Don & Income £700.00 Conts¢tle$s l Online Donations £303.19 Benevolent £559.00 Flower Fund £603.00 £716.37 £131.40 £376.62 £451.00 Total othor R•celpts £2,165.19 £1,675.39 Page 11
Parish of St. Andrew's and SL Bryde'8, Church of Scotland. Annan APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2025 CAPITAL ACCOUNT 561 Consolidated Fabric Fund (Credit balances at cost - £83795.60 Matket Value of Balances at 31 Dember 100687 104645 REVENUE ACCOUNT 501 Con$olidat•d Fabrie Fund Credit Balance at 31 December 34752 32788 Brought forward 28422 34752 Net Income 2025 6330 12099 Transfers 14063 Notes The note only requires the year end figure for each year to be shown. Detailing the movements is not necessary but can bo shown as additional disclosure il considered appropilate.
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