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← St. Anne's Episcopal Church: Dunbar

2025-08-31-accounts

Scottish Charity No: SC010950

Stt Anne’se’s EpiscopalEpi | Church, Dunbar

Annual Report and Accounts for the year ended

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St Anne’s Episcopal Church, Dunbar

Annual Report and Accounts for the year ended 31 August 2025

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|||||| |---|---|---|---|---| |Page| |Contents|1| |Reference|and|administrative|information|2| |Trustees|Report|Bag| |Independent|Examiner's|report|a9| |Statement|of|Financial|Activities|10| |Notes to|the|accounts|12-17|

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St Anne’s Episcopal Church, Dunbar

Reference and Administrative Information

Charity name and address St Anne’s Episcopal Church 4 Westgate Dunbar EH42 1JI

Scottish Charity Number SC010950

Charity Trustees Members of the Vestr)

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Bankers Royal Bank of Scotland plc Charity Bank 32 Court Street 182 High Street Haddington Tonbridge EH41 3NS IN9 1BE Bank ofScotland High Street Dunbar EH42 1ER

Independent Examiner Po G Spratt Accountancy Ltd Abbeylands High Street Dunbar EH42 1EH

Principal Office

St Anne’s Church 4 Westgate Dunbar EH42 1JL

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St Anne’s Episcopal Church, Dunbar Report of the Trustees for the year ended 31 August, 2025

The members of the Trustees present their annual report together with the financial Statements for the year ended 31 August, 2025.

Structure and Governance

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January, 2015),

Appointment of Trustees

Apart from the Rector, Trustees are elected at the Annual General Meeting or appointed by constitution and under Canon Law of the denomination. There is no formal induction programme but new Trustees are given an induction and ongoing guidance is given to ensure that Trustee members are familiar with the Church’s values and aims and kept up to date about their responsibilities as the designated trustees of a charity.

Administrative Structure

It is the duty of the Trustees to manage the temporal affairs of the congregation with responsibility to keep the fabric and property of the church and other buildings used by the church in good working order and to look after the finances of the church.

Statement of Risk

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The Trustees keep under review the major risks to which the Church could be exposed and has established procedures to mitigate any risks identified.

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Charitable Objectives and Activities

| The Church’s charitable objectives are the advancement of religion and public benefit. Its | principal activities include public worship in sacrament and prayer, offering pastoral care; , Christian education, charitable work and fund raising for local, national and international needs, social gatherings of children and young people, the elderly and many community groups of all ages. The Church is actively engaged in raising awareness about and helping people respond to climate change, and we are collaborating with people and organisations | across the community who are working towards building a sustainable future for the whole : community. The Church also runs (in partnership with the Salvation Army) a Debt Advice Service seeking to alleviate the suffering caused by debt.

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St Anne’s Episcopal Church, Dunbar Report of the Trustees for the year ended 31 August, 2025 — continued

Reserves Policy

St Anne’s is a Christian Church, established primarily for the advancement of religion and to provide public benefit. Its main sources of income are private donors and charitable grants including central funds from the Scottish Episcopal Church.

The Trustees consider that reserves are required to:

The Church’s financial position is kept under regular review. Regular budgeting and stewardship campaigns are arranged to plan for and respond to financial needs.

The Trustees have considered the overall financial position of the charity, taking into account:

Reserves are set in order to:

In light of the above, the Church needs sufficient funds in reserve to cover six months expenditure.

This policy will be reviewed each year.

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St Anne’s Episcopal Church, Dunbar Report of the Trustees for the year ended 31 August, 2025 - continued

Ministry and Worship

At the beginning of the year, the congregation was saddened to learn that Rector of St Anne’s, had been called to a new charge in Edinburgh. led the church for eight years, during which time the congregation grew in number, strengthened its financial position, and became a more sustainable church. In advising the congregation to trust in God as the vacancy began, she offered wise counsel that has proved to be well founded. On behalf of the whole Church, Vestry record their heartfelt thanks and gratitude to God for iii ministry and leadership, and pray for her as she begins her new role with St Margaret’s and The Mustard Seed, Edinburgh.

This year has been a period of continuity and preparation during the vacancy. Services have Ssbeen sustained through the ..;supportae of the Ministry«0 haveTeam. led theParticular majoritythanks of Sundayare extended and to Thursday services. Thanks are also recorded to {EJ who joined the congregation during this period, and TE who supported three services. The church acknowledges the contribution of the local Methodist Circuit, which has continued to support regular worship.

Worship has been maintained twice weekly and once a month in the Methodist tradition. Quiet Mornings have provided opportunities for prayer and reflection. Young Church has moved to a once-a-month format, incorporating children into all-age services. The choir from Belhaven Hill School again participated in the annual Nine Lessons and Carols service.

Development of Parish Profile

During the vacancy period, extensive work was undertaken to develop a new parish profile to support the recruitment process. This involved a structured process of consultation with the congregation and Vestry, as well as reflection on the church’s identity, values and mission. The resulting profile sets out a clear statement of St Anne’s core values, which include openness, inclusiveness, shared ministry and active engagement with the community. It also outlines aspirations for the future, focusing on strengthening community relationships, increasing participation in worship, enhancing engagement with children and families, developing the church’s role as an active presence in Dunbar, and integrating Peace and Justice as a central element of the church’s mission.

Appointment of New Rector Following the recruitment process,2s appointed as Rector. She has expressed a clear commitment to maintaining the traditions of the church while supporting the development of new areas of mission, including wider engagement with families and younger people. The Vestry believes her appointment aligns well with the values and aspirations set out in the parish profile. Vestry records their thanks Breer andhelpinga:to find such a strong match theirto supportthe parish throughoutprofile. the recruitment process and for

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St Anne’s Episcopal Church, Dunbar Report of the Trustees for the year ended 31 August, 2025 - continued

Discipleship and Community Outreach

The Pastoral Care team has grown with new volunteers undertaking training and we continue to work with Belhaven Parish Church to support the service at Lammermuir House. A textile banner depicting the Mustard Seed was completed under the direction of Alison Crowhurst and a team of volunteers. This creative project has provided a lasting symbol of faith and community within the church.

The Knitted Bible exhibition was held in February. This ecumenical initiative involved engagement with both adults and primary school children. The church also hosted the Speak Their Name quilt, created by families bereaved by suicide. These events have contributed meaningfully to the church’s community engagement programme. Vestry would like to record their thanks ‘oli eer. tne team of volunteers that made this event a resounding success, Carol Singing was held again this year. Despite the weather affecting the final plans. it was an enjoyable and joyful occasion. Vestry thanksRGanda: their time and effort in planning and supporting these events.

The Debt Advice Service, run in partnership with The Salvation Army, continues to expand. The service has managed over £1.8 million of personal debt and is currently supporting 54 active clients. Provision has extended to Prestonpans and Musselburgh. The team has grown to include 13 volunteers and a paid Area Coordinator, which has increased the service’s capacity to support clients and extend its reach.

The Eco Group continues to lead on environmental awareness and action, both within the congregation and across the wider community. It works to encourage ecumenical engagement throughout the town and to involve the congregation, Vestry, community groups and elected representatives in conserving God’s creation. This work is an important part of the church’s witness and commitment to long-term sustainability.

The Tuesday Coffee, Cake and Chat group has continued to grow in attendance, providing a structured social opportunity and an additional contact point for clients of the Debt Advice Service. Funding support from Dunbar Community Council enabled a day trip to Galashiels in 2025.

The church continues to host a monthly Climate Café in partnership with Sustaining Dunbar and provides ongoing support for Dunbar Area Christian Youth Project. Harbour Lights, a DACYP initiative, continues to meet every Friday afternoon at St Anne’s, offering a safe and supportive space for young people.

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St Anne’s Episcopal Church, Dunbar Report of the Trustees for the year ended 31 August, 2025 — continued

Buildings

The Building Group has had a productive year, combining practical maintenance with successful fundraising. The team secured grant funding to support future improvements to the church fabric and infrastructure. It also successfully piloted the installation of a Halo Lamp, demonstrating its commitment to improving the church environment.

The rectory preparation team carried out excellent work to ensure the property was ready for sale, for which Vestry record their thanks. In addition, a church cleaning and tidy-up day was held, with volunteers working together to create a more ordered and welcoming worship space.

Thanks are recorded toPe:a :: their contributions to building care and maintenance, as well as to all those who have given their time to support this important area of church life.

Church Finances

The year saw significant progress in modernising financial systems. The church successfully completed the transfer to ExpensePlus, streamlining financial management and reporting. In addition, a Tap and Go donation unit was installed, which has already generated additional income and improved the ease of giving for visitors and members alike. These changes support the church’s ongoing efforts to maintain financial sustainability.

Safeguarding

Safeguarding continues to be a priority for the church. In 2025, updates to Scottish safeguarding legislation required churches to review and update their procedures. ensured that St Anne’s remained fully compliant with these legal requirements, overseeing the necessary checks and registrations. At the end of the year, 19 people were registered with safeguarding training and checks in place. This reflects the church’s ongoing commitment to providing a safe environment for all who participate in its life and activities.

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St Anne’s Episcopal Church, Dunbar Report of the Trustees for the year ended 31 continued

August, 2025 —

Conclusion

lhe past year has been characterised by steady activity during the vacancy period. Worship and community engagement have been maintained. The dev elopment of a new parish profile has provided a clear framework for the next phase of ministry. The appointment of Reverend Johnston marks the beginning of that new phase.

Vestry record their thanks to the Ministry Team, volunteers and congregation for their contribution to sustaining the life and work ofSt Anne’s. This includes all those who offer practical and pastoral support through hospitality, decoration, gardening, and building care, as well as those who contribute directly to worship including the singing group, readers, intercessors, chalice assistants and sacristan. These individual and collective efforts are central to the ongoing life and witness of the church.

BY ORDER OF THE TRUSTEES

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Independent Examiner’s Report to the Trustees of St Anne’s Episcopal Church, Dunbar

| report on the accounts ofthe charity for the year ended 31 August 2025 which are set out on pages 9 to 17.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). 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 procedures 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 the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

l which gives me reasonable cause to believe that in any material respect the requirements:

have not been met, or

2 to which, in my opinion, attention should be drawn in order to enable a proper |_— G Spratt Accountancy Ltd Abbeylands High Street Dunbar EH42 1EH

30th October 2025

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ST ANNE’S EPISCOPAL CHURCH, DUNBAR STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST, 2025

Notes Unrestricted
Funds
£		 Endowment
£		 Restricted
Funds
£		 Total
2025
£		 2024
£
Incoming Resources
incoming resources from generated funds
Voluntary Income
Congregational Income
Donations
Grants		 3
4		 56,376
1,872
11,000		 3,500
16,261		 56,376
5,372
27,261		 55,103
8,367
11,420
GiftAid
Diocesan Support
MethodistChurch Contribution
Fundraising
Activities forgenerating funds
Rent		 11,546
650
3,000
s
6,360		 776 12,322
650
3,000
-
6,360		 14,643
1,540
-
1,032
6,299
Investment Income
Dividends
Interest		 757
1,306		 757
1,306		 666
798
Total Incoming Resources 92,867 20,537 113,404 99,868
Resources Expended
Charitable activities
Clergy and ministry costs 5 28,933 28,933 44,969
Worship and Mission Costs
Quota
PropertyExpenses
Admin Costs
Church Maintenance and Projects		 6
7
8
9		 3,265
7,395
13,940
5,246
21,468		 18,285 3,265
7,395
13,940
23,531
21,468		 3.879
6,750
18,203
14,725
13,897
Charity Donations 10 3,100 3,100 1,500
Governance Costs 83,347
1,200		 18,285
-		 101,632
1,200		 103,923
905
Total ResourcesExpended 84,547 18,285 102,832 104,828
NetIncoming(Outgoing)Resources 8,320 - 2,252 10,572 ( 4,960)
Realised Gain on Sale - - : - 5,737
Unrealised loss/gain on revaluation 927 1,355 - 2,282 1,895
NetMovement in Funds 9,247
pumassen		 1,355
ae		 2,252
ee		 12,854 2,672
"
Fund Balancesat01/09/2024 128,997 13,489 13,001 155,487 152,815
FundBalancesat31/08/2025 138,244
sess		 14,844
===		 15,253
s======		 168,341
s==S=S==		 155,487
=s===s===

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ST ANNE'S EPISCOPAL CHURCH, DUNBAR BALANCE SHEET AS AT 31 AUGUST 2025

Notes 2025 2024
£ £
Fixed Assets
Heritable Properties at book value 65,923 65,923
Investments at market value 25,012 22,730
11 90,935 88,653
Current Asset
Bank & Cash 78,606 67,704
169,541 156,357
Creditors: amounts falling due within one year
Creditors & Accruals 1,200 870
TOTAL ASSETS LESS LIABILITIES 168,341 155,487
Represented by:
Unrestricted Funds 138,244 128,997
Endowment Funds 14,844 13,489
Restricted Funds 12 15,253 13,001
TOTALFUNDS 168,341 _155,487

Approved by the Trustees on 30" October 2025 and signed on their behalf bypo Treasurer

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1 Accounting policies

ST ANNE’S EPISCOPAL CHURCH, DUNBAR NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

Basis of preparation of accounts

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Report Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies House 2006. The financial statements have been prepared under the historical cost convention with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets and depreciation

Heritable properties are shown at cost and expenditure on improvements is capitalised. Depreciation is not provided on heritable properties. The heritable properties have useful lives in excess of fifty years. No depreciation has been provided against the book value of heritable properties as, in the opinion of the Trustees, due to the long useful economic lives of the properties and their high residual values, any depreciation charge and resultant accumulated depreciation are immaterial. In the opinion of the Trustees, no impairment of the carrying values has occurred during the year. Expenditure on other tangible fixed assets is charged to revenue as incurred.

Fixed asset investments

Investments are shown at market value and unrealised gains and losses are included in the Statement of Financial Activities. Realised profits and losses on disposed investments are recognised on the date of disposal and are included in the Statement of Financial Activities.

: Congregational giving, donations, legacies and similar income : Congregational giving is accounted for when received. Donations, legacies and similar : income are accounted for when St Anne’s becomes entitled to the income anda reliable estimate of the amount to be received can be made. Gift Aid tax recoverable is accounted for at the point the tax reclaim is submitted.

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ST ANNE’S EPISCOPAL CHURCH, DUNBAR NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

Governance Costs

Governance Costs relate to those costs necessary to provide the governance infrastructure which allows St Anne’s to operate and to generate the information required for public accountability, These were fees payable to the Independent Examiner.

2 Funds

Unrestricted funds are available for use at the Trustees discretion in furtherance of the Church’s objectives; restricted funds are those given for specific purposes.

Unrestricted Funds:

General Fund Funds held for the general work of the church. The value of all capitalised improvements and additions to church buildings are held in the General Fund.

Endowment Fund A specific amount of shares left to the Church.

Restricted Funds:

Debt Advice Service Is a fund run with the Salvation Army that provides debt advice. See Note 12. Grants were received from Advice UK for £13,608 and ELC £2,653.

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ST ANNE’S EPISCOPAL CHURCH, DUNBAR NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

3 Congregational Giving 2025 2024
Plate 5,452 3,866
Offering 50,924 51,237
56,376 55,103
4 Grants
DAS 13,608 6,337
ELC 2,653 2,000
National Church Maintenance Award - 2,500
Hub Grant - 583
Baird Trust 3,000 -
Be Green 8,000 -
27,261 11,420
5 Clergy and Ministry Costs
Rectors StipendsandNational Insurance 22,768 33,036
Pension 6,057 10,365
Expenses (Mileage) 108 1,268
Training (Clergy& Lay) . 300
28,933 44,991
6 Worshipand Mission Costs
Organand Music 577 901
AltarExpenses and Flowers 885 1,010
Mission and Children 1,803 1,968
3,265 3,879

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ST ANNE’S EPISCOPAL CHURCH, DUNBAR NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |7|Property Expenses|2025|2024| |Insurance|3,715|3,830| |Heat and Light|5,798|6,171| |Cleaning|2,434|2,700| |Council Tax for the Rectory|1,993|1,704| |13,940|14,405| |So|;| |8|Admin|Costs| |Printing and Stationery|4,025|2,436| |Telephone|1,690|624| |Sundries|1,533|1,391| |IT|—|Zoom|Cost|-|2,106| |Room|Rentals|4,139|-| |Hardware|4,585|-| |Salary & Overhead Costs|7,559|-| |Pe|ee|ee|cma| |ee|rw|bse|2|Seeks|Peck|ea|(arte|ioag,P| PON|Oe|agentes|cali|Power a| |ae|OER|RC|NeS.| |a5Ria.|9:25). (ChurchAG|eland|RectoryPe|MaintenanceeA|& Projects:Cie.gg eeeee| |<oaeee|Re|ae Beeey|aes|Stata|ee|eee|agena|Deas i|Se|ee| |Blige|ChurchMaintenance”)gio|ns|eaeoe toe|

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ST ANNE’S EPISCOPAL CHURCH, DUNBAR NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

10 Charitable Donation 2025 2024
PNG Church Partnership - 500
Women’s Aid East & Mid Lothian 500 500
Simon Community Scotland : 500
Diana Hall 2,000 -
Inclusive Church 100 -
Alzheimers Scotland 500 -
3,100 1,500
11 Fixed Assets
Heritable Investment Total
Property
As at 1/9/2024 65,923 27,730 88,653
Gain on Revaluation - 2,282 2,282
Asat31/8/2025 65,923 25,012 90,935

The heritable property is the rectory at historic cost. It is insured for £383,187. The Church building is not included in the financial statements as it is vested in a separate body of trustees.

St Anne’s investments are held in the Scottish Episcopal Church Unit Trust Pool which was valued at £25,012 as at 31/8/2025. 454 of the total units held (765) are within the endowment fund. These 454 were valued at £14,844 as at 31/8/2025.

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ST ANNE’S EPISCOPAL CHURCH, DUNBAR NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2025

12 Restricted Funds
(a) Debt AdviceService Income Expenditure
Bank Balance at 1/9/2024 7,265
Gifts from St. Anne’s 3,500
Gift Aid 776
Grants DAS AdviceUK 13,608
Grants ELC 2,653
Room Rentals 4,139
Hardware 4,585
Salary& Overhead Costs 7,559
Website& Stationery 1,463
Mission& Evangelism 150
Insurance 390
Bank Balance at 31/8/2025 9,516
27,802 27,802
(b) New Rectory
OpeningBalance 1/9/2024 5,737
Closing Balance 30/9/2025 S13h
(c) Fund Balance
DebtAdvice Services 9,516
NewRectory 5,737
15,253

13 Trustees’ Remuneration and Benefits

There were no trustees’ remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

Trustees’ Expenses

There were no trustees’ expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024 except for the reimbursement of travel and administration costs as per note 5.

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