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 SI￿lfICant 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 h￿1th 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 r￿ed (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

5. 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
6. 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