The Church of Scotland Dunglass ParRsh Church REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 Congregation No: 030195 Charlty No: SC014299
Reference and Administrative InforniatioD Charity Name: Dunglass Parish Church ChaTity Registration Number: SC014299 Congrcgaiion Rcfcrcncc No: 30195 Contact Address". West Meikle Pinkert(In Dunbar r.&st tAAhian EH42 IRX 'rrii¢tè•i Board member5 Prlnclpal Offlce-bearers Minister,, Session Clerk Clerk to the Board: Church Treasurer: Independent Examiner Bankers Flank of Scotland 44 Court Street H2ddin8ton EH413NP
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the tern of the Model Deed of Constitytion of the Church of Scotland. Recrultftnent and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session rnembers are the elders of the church and are chosen from those members of the church who are ¢onsider¢d to hav¢ the appr()priate gifts and skills. The minister. who is a member of th¢ Kirk Session. is elected by the congregation and inducted by Presbytery. The Congregational Board is appointed from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute to the management affairs of th¢ Church, to become member5 of the Board. Board Members then appoinl¢d at the Stated Annual Meeting and serve for a period of three years after which they must seek re-election at the nexl Siaied Annual Mceting. Organlsallonal StTU¢ture Thc Parish is a union of thrcc fonncr paTishe5. The CoDgregatioDal Board is chaired by the minister and meets four times in a year. The Kirk Session which also meets four times a year is responsible for spiritual affairs within the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Refornied in tradition and Pre$brian in policy. It exists to glorify God and to work for the advancement of Chn'st's Kingdom throughout the world. As a national Church. it a¢knowled8es a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It co. operates with other Chur¢hes in various ecumenical bodies in Scotland and beyond. The united Parish of Dunglass saw the loss of Inncrwi¢k Parish Church building during 2024 and Oldhamstocks Church Building will soon be lost as well. leaving Cockburnspath Church as the primary place of worship. The Congregational Board and Elders have worked long and hard to effect the closure of these buildings. as the central church and purchasers had a number of delays. The S¢ssion Clerk prints off the orders of service and the organists have been a great support in making this possible. with the complications of various individuals having suffered ill health. Messy Church rebjrned to being held monthly, usually on the last Sunday evening of the month, and has been well attended. There was also regular contacl and input from the minister through 3ss¢mblies and some teaching with two primary schools. and occasional contact with two Grammar Schools. The People's Service, held during "March is Cornmitment" rnOnt and the Servlce of Nine Lessons and Carols were welcomed as well as three acts of remembrdnce at all three village war memorials well as two worship services. The members of the congregation are very much part of village life and the there are many local developments. We have combined th'stribution of the Church Newsletter with village Thewsletters were possible to conserve paper and delivery time. across the Parish.
Trustees, Annual Report (Continued) Year ended 31 December 2024 We also help to support local youth work in the neigbbouring town through the Dunbar Area Christian Youth Project and join in evenls with other area churches where possible, for Christian holiday camp5 and rnentsl health supporL Our Minister rnns the loc toddler groups, is Chaplain to Dunbar Sea Cadets and active with both local Community Councils . We support mission in the wider world through Christian Ai(L donations to Dunbar Foodshare (the local food bank), and gifts for local children at Christrnas through the Salvation Arniy. We are always looking for ways of bringing new people into the life of the Church. The office-bearers and congregation have agreed to a deferred union with Beihaven and Spott. our nei8hbouring parish at the tsme of the next vacancy in Dunglass. We are part of the Presbytery of Lothian and Borders and we are in the process of missional thinking, al)out forward planning around staffing and buildin8s in our Presbytery, and how that will impact our ministy parish in the present and ture. The first part of this plan for the Parish of Dungl&ss w&8 for two of our church buildings to be sold and the deferred union being agreed io. Next sieps will be upgrading thc Church and the Hall in Cockburnspath to nuke them MOTC cffi¢icnL affeLtivL and user- friendly. as well as doing work in the Manse. Financial Review The principal form of income is from weekly offerings and monthly or annual donations, including Gift Aid. This has shown a decre&se of 70/0 in 2024 most likely impacted by the closure of Innerwick Church. Overall Ordinary income was 8 % above budget largely due to additional fvn&s being available for transfer from th¢ Consolidatcd Fabric Fund to meet building opcration costs, and the sale of itcms from Innenvick Church io the congr¢gation and Community. Following the sale of knnerwick Church it was detennined lo transfer the balan¢¢ of the Durie Bequest to the General Funds for use in the charitable activities of the Parish. Although the main costs are fixed (contribulion to Ministries & Mission. Insurance and Council Tax) a Close control bas been mamtained on variable costs. with over811 payinenls being 40/0 below the budgcL The end of year shows a overall deficit of £4,045. This w&8 fimded by drawing on the serVeS. The budget is indicating a deficit for 2025 of £7,5W, which will be fimded from reserves. How¢ver, there is a high level of uncertainty in both income and expenditure following the anticipated sale of two of the Churches. The investmenty principally held in the Sutherland BequesL saw an increase in value of £15.983 . The overall Parish funds increased by nearly 40/0. This indicates that the Partsh continues to be financially sustsinable. despite the operating deficit. as this is outweighed by the increase in value of the investments.
Trustees, Annual Report (Continued) Year ended 31 December 2024 Reserves Policy It is the Tn]st¢cs' policy to hold cash rereS of approximately three months cxpendikn. At the year end the ChuTch held UTrestricied cash general fiinds of £30,679. This includes £686 of designated fimds, which have be provided for the purposes shown in Note 2. This total represents approximately a yearfs expendilute, but it is the inlentioll lo inv¢st a proportion of these fimds during the year. It should be noted that the fund£ frorn the sale of church buildings are held centrally by the G¢n¢rnl Truste¢8 in the Consolidatcd Fabric Fund and do not form part of the ac¢ounts. Statement of Trustees, RnSIbIliti The inemlxrs of the Kirk sessi I Congregational Bosrd must preparc fmancia] statcm¢ntS which gwe sufficient derail to enable an appreciation of the transactions of the Church during the financial year. The memlKrs of th¢ Kirk S¢ssion I Congregational Board arc responsible for kccping proper accounting rccords which, on TequesL must TcflL*t the financial position of the Cburch at that time. This must be done to ensuTe that the financial statements comply with the Clidl'ill¢¥ Jiid Trust¢¢ Investsiieiit (Scoiland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent cOngretIOnal Finance approved by the General Assembly of the Church of Scot]and in 2007. They are also responsible for safeguarding the assets of the Church and must tske reasonable step8 for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf, %£ssiiiii C'l¢rk Date: 22101125
Independent Examiner's Report to the Trustees nf Dunglass Parish Cknurch on the Unaudited Accounts of the Charity I report on the accounts of the chaTity f(K the year ended 31 Dnber 2024 which are set out on pagcs 6tolO. This report is made to the Trustee5 of Dunglass Parish Church in a¢cord2n¢e with the temis of rny engdgemeni. My work has bccn undertaken to enablc me to rc[ my opinion as sct out below. and for no other purpose. To the fullest extent perniitted by law I do not or assume responsibility to anyone other than the Tntres of Dunglass Parish Church for my work on this r¢port. Respective Responslbilitles of Truslees of Dunglam Parish Church and the Independent Examiner The responsibilities of th¢ TnLStees are containcd in thcir Annual Rcport for thc ycar cndcd thc 31 st Dec¢mber 2024. and they consider thai the audit wuirement of the Regulation 10 (I)(d) of The Charities Accounts (Scoilandl Re1#hOnS 2(K)6 does not apply. It is my responsibility to examine the accounts as required under Section 44 (1)Ic) of The Charities and Trustee Investtnent (ScotlatLd) A¢1 2006. and to state whether any particular matiers have cc)me lo my attention. Bail$ of F.xaminer'A Rep(Jrt An examinaiion is carried out in accor&nce with Regulation I l of the ChaTities Accounts ISc()tland) Re8ulations 2006. An exatnination includes a review of the accounting records kept by the Church and a coi)IparisDn of the accounLs prcscnluj with 11105c rc¢urds. It also iiicludcs coi)sidcralioIi of aiiy unusual item.8 or disclosures in the accounts, and seeks explanations from the Trnstees of the Church concerning such matter& The pr(eduleS undcrtaken do not provide all the evidence that would b¢ required in an audiL and con8equertly I do not cxpre&s an audit opinion on the accounts. Independent Examlner's Statement In the coursc of my Cxaminatio mattcr has comc to my attcntion which gavc mc rcasonablc c&u8C to believe thal in all rnaterial respects the requ1rernen keep accounting records ID accordanc¢ wilh ¥Liivn 44 (11(¢il vl Ihc 2WO Act and K¥gulalivn 4 ot" thr 2000 Alwuniè Kcgulaiioiib ]d to pr¢parc accounts which are in a¢cordanc¢ wilh ihc accounting rffoTds and that cornply with Regulation 9 of the 2006 AcLounts R¢gulations have been met.
Dun lass Parish Church Recei ts and Pa ments Account Year ended 31 December 2024 Unrestricted FuDds Gener Desigttated StttherlADd Funds Beqllert 2024 2024 Total Total No 2024 2024 2023 Donations 13292 87 13,379 14.372 Activitie5 for G¢TL¢rting FuDds Invc5tmcnt inwmc Retttal of premises Sale ofinvesttwis Gran 1.054 38 1,054 5,613 966 5,575 5.367 586 ke¢¢ipts from Genernl Truste¢J Other Receipts 4,985 3.855 4,985 3,855 2.168 Total Recei 23.224 187 5,575 28.986 23.559 Costs of genertlng funds ChArltAble Aedvltl Pur¢ha¥e of Iovtsttn¢nty 63 32,792 63 32,968 73 35,411 176 32.855 176 33,031 35.484 Exce$8 of PAyments over Recelptg -9,631 SJ75 4045 -11,925 Trinsfers between funds 3110 -32,510 Operadng Deflcl¢ 22,879 -32,499 5,575 4,045 -11,925
DUNCLASS PARISH CHURCH STATEIENT OF BALINCES At l Decem er2 24 Co•orl VID1 Chwrch D¢1 Tntyl 2014 TDtsI 2023 P4ote Al Iw lfiniiRry2(4 5Jl 34.825 46.75D Moi¢vnt In yelr: E%c¢s5 ofPA)tswts ovwR#¢yti 45 .32510 5.575 4,(MS -11925 BDnk& 23976 557 30,710 34.¥2J Inv Iws1£ 144,0701 247,1( 248.912 232,929 25.782 128 $57 Z53225 27>.692 267.754 The ¢1)[1 w¢re approved by the Klrk Ses%ion alld FiDallcuI BoATd th 22 j•tsU202s For Andon b•boifof the Kirk Sefjsion Alld FiTroncial Bollrd LOD Ckrk Tr¢*swer
DUNGLASS PARISH CItURCH NOTES TO THE ACCOUNTS YEAR ENDED 31ST DECEMBER 2024 l. Trustee Remuneration and Related Party Transactions There was no money paid to any of the tnCeS beyond direct expenses for costs in¢uTred. 2. Movements In Funds AtlJ At31 Dec 2024 21124 Rttelpts Pymt#ts Trll$fe General Account Gen¢ral Fund 23224 5,575 32.855 31510 23,976 6.119 Suth¢rl8nd Bequest Flower Fund Messy Church & Youth Futtd Durie B¢qu¢st 143 15 128 557 531 187 32.510 -32.510 Total funds 34,825 28.986 33.031 30.780 oses of Desi ted Funds Flower Fund.. This is a fijnd created by a legacy to be used for flowers for Cockburnspath Church The Messy Church Fund & Youth Fund were combined for reporting purposes in 2020.. This is a fund to be used towards the provision of youth activitics including Messy Church Duri¢ Bequest: A bequest Was made in the will of Mi&8 Margaret Dune who left the Parish £36,168 for the upkeep of Innerwick Church. Following the sale of Innerwick Church, and in accordance with the agreement with her executors. this has been abgorbed inio the Genral Fund for the charitable purposes of th¢ Parish. Sutherland Bequest.. A bequest made in 1965 in memory of the foTmer minister of Innerwi¢k. Historically this nd was used only for the upkeep of Innerwick Church and the Manse, but at the Board & Session M¢¢ting of 25th January 2023. followin8 agreement with OSCR, this is e¢d to be used for the general charitable purposes of the Parish. There are no Restricted Funds
UDrestr5rted Dttignated Restrkted Funds Fund5 Totsl Ttstal 2024 2024 2024 2024 2023 3. Analysis of Donations WFO s¢hell (non GiftAid) Gift Aid DoDations Tax Recovered on Gift Aid Don8ti0ts8 Ordinary Offerings (Open P18tr) Other Off¢rings, Donatio9 etc 528 7,571 3.073 1,980 140 13292 528 7.571 3,073 2.067 140 13,379 444 8,130 3,103 ,335 1.360 14.372 87 87 4. Analysls of Payments Costs of generydtlng funds 63 63 73 Ch4ritable aetlvities Ministnes & Mi55ion allocation Presbytery dues Local Mi&%ion (in¢l L& Minister's ¢xpen5CS Pulpit supply Other $tsffEll8 costs F&bric repairs & mailltrnt Council Tax Heat and li8ht Insurance 12,405 500 12,405 5(K) 460 3,486 768 12.124 287 379 5,026 708 3,486 896 2,569 4.934 4.330 197 2,247 896 2,569 4.934 4,330 197 2,247 2,728 2,539 4,541 5,003 453 ,354 269 Or8an & mu81¢ Administration Costs Messy Church Flower FUTMI 15 176 15 32,968 32,792 35,411 Total Payments 32,855 176 33,031 35.484
- Mlnl$ter'$ Stlpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employers, contributions for national insurdnce, pension and housing and Loan fund. The minimum stipend is £30.135. and the maximum stipend in 5th and subsequent years of service is £37,032. 1024 2023
- Collections for Third Parties 10
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balan¢¢s held at 31 DeMb 2024 at cost 25.875 25,875 Mark¢t Valu¢ of BalanS at 31 D¢Mber 2024 37,872 36.082 REVENUE A COUNT Crcdit Balance l January 2024 1.066 3,781 Intercst Received 4,007 1,065 Paid lo General Account 4.985 3.780 Credit Balance at 31 December 2024 88 ,066 TEMPORARY FUIYDS Debt Balance l January 2024 Property Costs and Interest Property S81¢s Balance at 31 December 2024 4.855 2.020 90,0 83125 886 3,969 -£4,855
GENEIL4L FUND BUDGET FOR 2025 cluding Messy Church) Budget 2025 Actual 2024 RECEIPTS WFO (non Gift Aid) Gift Aid Tax on Gift Aid Ordinary Offerings & d0ttiOnS Congregational Organisations Fund raise Dividcnds & Interest W¢dding5 & Funerdls Use of Premises Consolidated Fabric Fund Grants Miscellaneous Total Ordlnary Gener IDeome 500 7,000 2.400 528 7,571 3.073 2,120 950 5,750 1,200 250 4,5(K) 1,054 5,613 750 4,985 2,000 26.550 3.105 28.799 PAYMENTS Mlnlstry, Ml$$lon & Wlder Work Minislry & Missions allocation Presbytery Dues Music Minislees expenses Pulpit Supply Insurance Fabric repairs & Maintenance Heating & Lighting Manse Council Tax General Administration & Other IAJcal Costs 12.666 500 145 6,000 800 3,500 2.000 4,000 2,600 1,800 12,405 500 197 3,486 768 4.330 896 4,934 2.569 2,707 Total Expendlture 34,011 32,792 General Fund Defecit -7.461 -3,993 MESSY CHURCH BUDGET FOR 2025 Ordinary Offerings Messy Church Costs 160 3(M) 187 161 Messy Chuwh Defirit -140 26 12