The Church of Scotland Dunglass Parish Church REPORT AND ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2025 Congregation No: 030195 Charity Iyo: SC014299
Reference and AdminRstrative Information Charity Name: Dunglass Parish Church Charity Registration Number= SC014299 Congregation Reference No: 30195 Contact Address.. West Meikle Pinkerton Dunbar East IA)thian EH42 IRX Trustees Session members: Rev Dr S Fletcher, Mr W Christison. Mrs D Conroy, Mrs A Dyer, Mrs E MacDonald, Mr A Nightingale, Mrs B Russell, Mr D Young, Mrs M Young. Board members: Mrs S Ainslify Mrs J Crighton, Mrs J Spencer, Mrs A Thorburn, Mrs J Virtue. Principal Office-bearers Minister: Rev Dr Suzie Fletcher Session Clerk Mrs Margaret Young Cl¢rk to th¢ Board: Mrs Margarct Young Church Treasurer: Mr Alexander Nightingale Independent Examiner Mr A D Harrison CA I, Glad Avenue, Haddington East Lothian EH413EG Bankers Bank of Scotland 44 Court Street Haddington EH413NP
Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is administered in accordance with the tenns of the Model Deed of Constitution of the Church of Scotland. Recruitment and Appointment of Trustees Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister. who is a member of the 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 the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Meeting and serve for a period of three years after which they mwst seek re-election at the next Stated Annual Meeting. Organlsational Structure The Parish is a union of three fornier parishes. The Congregational Board is chaired by the minister and mccts 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, Refonned 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 peoplc in every parish of Scotland through a territorial ministry. It co-operdtes with other Churches in various ecumenlcal bodies in Scotland and beyond. This has been a quiet year for the Parish with our minister being away for a SIlfICant portion of the year, for compassionate and then sick leave. Our thanks are due to the various ministers who have supported us, both through pulpit supply and as interim moderator, and partcularly to the Session Clark who has continued to keep things ticking over. as well as leading a couple of the Sunday services. Oldhamstocks Church Building was sold to a local communlty based trust just before Christmas. leaving Cockburnspath Church as the primary place of worship. Messy Church resumed towards the end of the year on the Ministerfs return, usually on the last Sunday evening of the month. and has been well attended. There was also regular contact and input from the minister through assemblies and some teaching with two primary schools, and occasional contact with two Grammar Schools. The People's Service. held during "March is Commitment" month. the enthusiatic children's egg hunt at Easter, and the Service of Nine t£ssons and Carols wcrc wclcomcd as well as three acts of remembrance at all three village war memorials. The members of the congregation are very much part of village life and the there are many local developments. We have combined distribution of the Church Newsletter with village newsletters were possible to conserve paper and delivery time. across the Parish.
Trustees, Annual Report (Continued) Year ended 31 December 2025 We also help to support local youth work in the neighbouring town through the Dunbar Area Christian Youth Project and join in events with other area churches where possible, for Christian holiday camps and mental h1th support. Our Minister is Chaplain to Dunbar Sea Cadets and active with both local Community Councils . Wc support mission in the wider world through Christian Aid, donations to Dunbar Foodshare (the local food bank). and gifts for local children at Christmas 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 Belhaven and Spott, our neighbouring parish at the time of the next vacancy in Dunglass. We are part of the Presbytery of Lothian and Borders and we are in the pmcess of missional thinking, about forward planning around staffing and buildings in our PTcsbytery, and how that will impact our ministry parish in the present and future. The fwst part of this plan for the Parish of Dunglass was for two of our church buildings to be sold and the deferred union being agreed to. Next steps will be upgrading the Church and thc Hall in Cockburnspath to make them more efficient, affective and user-friendly, as well as doing work in the Manse. Financial Revieiv The principal forni of income is from weekly offerings and n]onthly or annual donations, including Gift Aid. This has shown a decrease of 9% in 2025 most likely impacted by the closure of Innerwick and Oldhamstocks Churches. Overall ordinary income was 4 % below budget largely due to the reduction in donations, but also a reduction in income from weddings and funerals during the Minsterfs compassionate and sick leave. Although the main costs are red (contribution to Ministries & Mission, Insurance and Council Tax) a close control has been maintained on variable costs, but overall payments were 9 % above the budget. The main contributers were.. a) Minister's travel expenses, due to hold-overs from the previous year b) Expected reductions in Insurance and Electricity costs associated with the sale of Oldhamstocks not being realised. c) The purchase of an Organ for Cockburnspath Church The end of year shows a overall deficit of £1 1.279, against a budgetted defecit of £7.461. This was funded by drawing on the reserves. The budget is indicating a deficit for 2026 of £5,000, which will be funded from reserves. However, there is still a high level of uncertainty in both income and expenditure following the sale of two of the Churches. Consideration is being given to renovations and improvements to the Church and Hall, but these have not been included in the budget as the level of cost is currently Unknow and they are likely to be funded from the Consolidated Fabric Fund, or other external sources.
Trustees, Annual Report (Continued) Year ended 31 December 2025 The investments, principally held in the Sutherland Bequest, saw a decrease in value of £1,601 or less than l % . The overall Parish funds decreased by nearly 5 % . This indicates that the Parish continues to be financially sustsinable, despite the operating deficit, for the forseeable future due to the level of reserves. Reserves Policy It is the Trustees, policy to hold cash reserves of approximately three months expenditure. At the year end the Church held unrestricted cash general funds of £19,501. This includes £885 of designated funds, which have been provided for the purposes shown in Note 2. This total represents approximately 7 months expenditure. but it is the intention to invest a proportion of these funds during the year. It should be noted that the funds from the sale of church buildings are held centrally by the General Trustees in the Consolidated Fabric Fund and do not form part of these accounts, though details are provided in the Appcndix. Statement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board 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 / Congregational Board are responsible for keeping proper accounting records which, on requesL must reflect the flljancial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) 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. Thcy are also responsible for safeguarding thc assets of the Church and must take reasonable steps for the prevention an(Uor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf. -i-Y7 Margaret Young Session Clerk Date: 27101126
Independent Examiner's Report to the Trustees of Dunglass Parish Church on the Unaudited Accounts of the Charity I report on the accA)unts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 10. This report is made to the Trustees of Dunglass Parish Church in accordance with the tenns of my engagement. My work has been undertaken to enable me to report my opinion as set out below. and for no other purpose. To the fullest extent perniitted by law I do not accept or assume responsibility to anyone other than the Trustees of Dunglass Parish Church for my work on this report. Respective Responsibilities of Trustees of Dunglass Parish Church and the Independent Examiner The responsibilities of the Trustees are contained in their Annual Report for the year ended the 3 1st December 2025, and they consider that the audit requirement of the Regulation 10 (I)(d) of The Charities Accounts (Scotland) Regulations 2006 does not apply. It is my responsibility to examine the accounts as required under Section 44 (1)(c) of The Charities and Trustee Investment (Scotland) Act 2006. and to state whether any particular matters have come to my attention. Basis of Examiner's Report An examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the Church 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 of the Church concerning such matters. The procedures undertaken do not provide all the evidence tbat would be required in an audit, and consequently I do not express an audit opinion on thc accounts. Independent Examiner's Statement In tbe course of my examination, no matter has come to my attention which gave me reasonable cause to believe that in all material respects the Tequirernents to keep accounting records in accordance with Section 44 (1)(a) of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations and to prepare accounts which are in accordance with the accounting records and that comply with Regulation 9 of the 2006 Accounts Regulations have been met. Independent Examiner Date A. D. HARRISON, C.A.
Dun lass Parish Church Recei ts and Pa ments Account Year ended 31 December 2025 Unrestricted Funds General Designated Sutherland Funds Bequest 2025 Funds Totsl Total Note 2025 2025 2025 2024 Recei Donations 12,211 12211 l3.379 Legacy Activities for Generating Funds Investment income 724 724 1,054 5,613 3,841 5,752 Rental of premises Sale of investments Grants 200 200 loo Rcceipts from General Trustees Other Receipts 4,735 2.016 4,735 2.016 4,985 3,855 Total Recei ts 23.527 200 1,911 25.638 28,986 Pa ments Costs of generating funds Charitable activities Purchase of Investments 62 62 63 36,855 36,855 32,968 Total Pa ments 36.918 36,918 33,031 Excess of Payments over Receipts -13J91 200 1,911 -11,279 4,045 Transfers between funds 8,030 -8,030 Operating Deficit -5J61 200 -6,119 -11,279 4,045
DUNGLASS PAIUSH CHURCH STATEMEiYf OF BALANCES At 31 December 2025 Unrestricted Funds Designgted Fund5 Messy Chllreh Sutherland Iyouth Fund BeqDest General loiyer Totsl Total Account Fund 2025 2024 Note Bank Balances at 1st January 2025 23.976 128 557 6.119 30.780 34.825 Movement in year: Excess of Paynents over Receipts -5,360 2(M) 6.119 -11279 4,045 Bank & dq)osit balances caTried fonvard 18.616 128 757 19,501 30,780 Investments at market value (c05t £ 144.070) 1,947 245J64 247,311 248,912 Total 20.563 128 757 245J64 266.812 279,692 The accounts were approved by the Kirk Session and Financial Board on 27 January 2026 For and on behalf of the Kirk Session and Financial Board Session Clerk Treasurer
DUNGLASS PARISH CHURCH NOTES TO THE AccouKrs YEAR ENDED 31ST DECEMBER 2025 l. Trustee Remuneration and Related Party Transactions There was no money paid to any of the trustees beyond direct expenses for costs incurred. 2. Movements in Funds AtlJan At 31 Dec 2025 Receipts Payments Transfers 2025 General Account General Fund 23.976 6.119 23,527 1.911 36.917 8.030 -8,030 18,616 Sutherland Bequest Dcsi atcd Funds Flower Fund Messy Church & Youth Fund 128 557 128 200 757 Total funds 30,780 25.638 36,917 19.501 oses of Desi ated Funds Flower Fund: This is a fund created by a legacy to be used for flowers for Cockburnspath Church. The Messy Church Fund & Youth Fund: These were combined for reporting purposes iJ12020: This is a fund to be used towards the provision of youth activities including Messy Church. Sutherland Bequest: A bequest was made in 1965 in memory of the fornier n]inister of Innerwick. Historically this fund was used only for the upkeep of Innerwick Church and the Manse, but at the Board & Session Meeting of 25th January 2023. following agreement with OSCR. it was agreed to be used for the general charitable purposes of the Parish. During 2025 the residual funds in the Sutherland Bequest current account were transferred to the General Fund, and it is the intent to close this accound in 2026. There are no Restricted Funds
Unrestricted Designated Funds Funds Restricted Funds Total Total 2025 2025 2025 2025 2025 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations elc 410 7.432 410 7,432 2,644 1.155 570 12,211 528 7,571 3,073 2,067 140 13,379 1.155 570 12,211 4. Analysis of Payments Costs of generating funds 62 62 63 Charitable activities Giving to Grow allocation Presbytery dues Local Mission (incl L&W) Minister's expenses Pulpit supply Other staifing costs Fabric repairs & maintenance Council Tax 12.666 346 60 9,025 452 12,666 346 60 9.025 452 12.405 500 460 3,486 768 458 2,826 3,934 4,488 2.600 458 2.826 3,934 4.488 2.600 896 2,569 4,934 4,330 197 2.247 161 15 32,968 Heat and light Insurance Organ & music Administration Costs Messy Church Flower Fund 36,855 36,855 Total Payments 36,917 36,917 33,031
- Minister's StRpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employers, contributions for national insurance, pension and housing and loan fund. The minimum stipend is £32,433, and the maximurn stipend in 5th and subsequent years of service is £39,856. 2025 2024
- Collections for Third Parties 10
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNT Credit Balances held at 3 l December 2025 at cost 25,875 25,875 Market Value of Balances at 31 December 2025 39,701 37,872 REVENUE ACCOUNT Credit Balance l January 2025 88 1,066 Interest Received 5.027 4,007 Support Costs 380 Paid to General Account 4,735 4,985 Credit Balance at 31 December 2025 88 TEMPORARY FUNDS Balance l January 2025 Propety Costs and Interest Property Sales Balance at 31 December 2025 83.125 1,820 60,000 £141,305 4,855 2,020 90,000 £83,125
GENERAL FUND BUDGET FOR 2026 (Excluding Messy Church) Budget 2026 Actual 2025 RECEIPTS WFO (non Gift Aid) Gift Aid Tax on Gift Aid Ordinary Offerings & donations Congregational Organisations Fund raisers Dividends & Interest Weddings & Funerals Use of Premises Consolidated Fabric Fund Grants Miscellaneous Total Ordinary General Income 400 7,200 2,378 1,500 410 7,432 2.644 1,725 750 5,750 1,200 250 6,000 724 5,752 600 4,735 1,000 26,428 1,416 25,438 PAYMENTS Ministry? Mission & Wider Work Ministry & Missions allocation Presbytery Dues Music Ministevs expenses Pulpit Supply Insurance Fabric repairs & Maintenance Heating & Lighting Manse Council Tax General Administration & Other Local Costs 11,675 350 120 6,000 800 2,983 2,000 3,700 2.600 1.200 l2,666 346 2,600 9,025 452 4,488 458 3.934 2,826 122 Total Expenditure 31.428 36,917 Gcncrnl Fund Defccit -5,000 -11,479 MESSY CHURCH BUDGET FOR 2026 Ordinary Offerings & Grants Messy ChuTch Costs 250 300 200 Messy Church Deficlt -50 200 12