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$b￿rian 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 re￿r￿eS 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 th￿e ac¢ounts.
Statement of Trustees, R￿￿nSIbIliti
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 cOngre￿tIOnal 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 D￿nber 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 Tn￿tres 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 Re￿1#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¢r*ting 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 gener*tlng 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
31￿10
-32,510
Operadng Deflcl¢
22,879
-32,499
5,575
4,045
-11,925

DUNCLASS PARISH CHURCH
STATE￿IENT OF BALINCES
At
l Decem
er2
24
Co•or*l
VID￿1 Chwrch
D￿¢1￿
Tntyl
2014
TDtsI
2023
P4ote
Al Iw lfiniiRry2(￿4
5Jl
34.825
46.75D
Moi¢v*nt 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•tsU￿202s
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 tn￿CeS beyond direct expenses for costs in¢uTred.
2. Movements In Funds
AtlJ
At31 Dec
2024
21124
Rttelpts
P*ymt#ts
Tr*ll$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, Donatio￿9 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 & mailltrn￿￿t
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

5. 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
6. 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 D￿eMb￿ 2024 at cost
25.875
25,875
Mark¢t Valu¢ of Balan￿S 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 & d0t￿tiOnS
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