Dundee Law PARISH CHURCH Church of ScoU8nd Congregational Reference. No. 281727 Registered Scottish Charity sc014314 Annual Reports & statement of Accounts 2025 Dundee law Parish Church (Church of ScotIand) Steeple Centre. Nethergate, Dundee. DDI 4DG Regstered Charity SC014314 www.dundeelaw ari church.ar Dundee Law Parish Chureb { Church of Scotland ) Trustees, Annual Report Year ended 31" December 2025 The trustees preseni their annual repK)rt and financial slatements ofthe charity for the year ended 31" December 2025. The financial ststements have ken pre￿ed in accordance with the accounting policies set out in note l io the accounts and comply wilh the General Assembly Regulations for Congregational Finance. the Charities and Trustee Investment ( Scotland ) Act 2005. the Charities Accounts ( Scotland ) Regulations 2006 ( as amended ) and Accounting and Repornng by Chan'ties: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Retx)rting Standard applicable in the UK and Republic of Ireland published on 16 July 2014. Objectives and Activities The Church of Scotland is Trinitsrian in doctrine. Reformed in trath'tion and Presbyterian in N)lity, It cxists to g71orify 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 Feople in every parish of Scotland through a territorial minislry. It CO-OkKrat¢s with oihcr Churches in various ecumenical bodies in SLotland and beyond. Activities of Dundee Law Parish Church - 2025 MINISTRY, WORSHIP AND NURTURE: Our two Worship CeDlreJ offer weekly Sunday Service& The Steeple Centre service starts ai 10.30am whereas the Coldside Centre service starts al I lam. Around 50 to 70 ￿Ople attend each Sunday morning at the Steeple Centre with approx. 30 - 40 people at ihe Coldside Centre. As the congregation was in vacancy a nominating committe¢ w&5 apw>inted and th1.5 process lcd to ihe appointment of Rev Stuart Sharp (Minister A) and Rev Peter Kaela (Minister B) who were inducted as Ministers at Dundee Law Parish Church on 28th October 2025. Prior to the induction of the two new Ministers, services al the Steeple Centre were led in the main by John Mcmillan (Locum) and those at the Coldside Centre were led by Rev Daniel Spencer up to the end of February 2025 and thcn by Rcv Colin Dempster. For our young folk, Sunday school groups meet during the service. University Students are actively welcomed to join worship and the congrcgaiion. Both our locations continue to serve tea and coffee served after worship, providing opportunity for fellowship. During ihe ￿rIY summer tfri(Kl a series of Sunday afternoon activities were organised offering a chance tor people to meet infornially. Prayer life of the congregation continues on a regular basis on Sunday evenings via ZOOM during the winter period and in person dunng British Summer Time Our Pastoral Assislant stood down from the role in June 2024 and it was agreed thai pastoral suppx)rt would be provided by Elders and other members of the ¢ongr¢gation as required until longer lerni arrangements could be made. Pastoral support is provided by Elders and other members of the congregation as required. Ther¢ was an organised ouling in late autumn for our elderly Mem1￿ organised under Pastoral Care. Pag¢ I Dundee Law Pyar￿h Church { Church of Scotland ) INTERIM MODEII4TOR During the year we have worked with iwo Interim Moderators Rev Liz Kay between I. January 2025 to 13 February 2025 Rev Tim Podger beiween 14 February 2025 and 28 (ktober 2025 Rev Stuart Sharp as Minister A was appointed as our Moderator with effect from 28 October 2025. NOMINATING COMMITTFE Thc Nominaling Committee consisted of I I MeM￿[S wilh representatives from both worship ¢entres. The mernbers werc elected by the congJreg)ation on 2 Febn￿ry 2025 lo Cw out th¢ recruitment of two Ministers as per the Presbytery plan. l.ollowing the induction in Oclober 2025 this group was closed. MEMBERSIIIP On the 31 December 2025 our memberslu'p stood at 213 members and we have 18 adherents in the congregation. This is down l O from last year as a result of 9 dcaihs. 2 transfers out by certificate and I transfer in by certificate. CITY CENTRE CHIIRCH GROIIPING During the year. meetings with other city centre churche5 Ill the city ccnlre grouping were put on hold until the planned Union had taken place and new Minister5 were ap￿Inted. THE ACTIVITIES OF THE CHLIRCH DIJRING THE WEEK I'he Parish Nuning Service remains at the Steeple Centre. It has ils own Managemeni Group, accountsble to the Kirk Scssion of DLPC, and it is sclf-fundingy througyh grants and donations. The droFin sessions continue twice weekly. with small groups and individual apKK>iniments ihrough other days of the week. Most of those usinby the s¢rvic¢s have siruggles with substance use anwor gambling. A Christian Counselling s¢rvic¢ also provides some individual sessions in the Steeple Centre for people who are engagingi with recovery support through our l¢am. Our 5tatTing comprises one full-time salaried Parish Nurse. one full-time salaried Recovery Support Worker and two part-tim¢ Volunteer Parish NuTS¢S. All the Nurs¢s are on th¢ Nursing and Midwifery Council Register. All staff have professional indemnjty insurance. We also have a number of volunleers, from various congregations and denominations as well as som¢ from no church. Some of our volunlecrs arc Exople who used io atlend for support. All slatTand Volunleers continue lo be recruilcd according to C of S protocols. In 2025 Parish Nursing was invited to be part of a Scottish wide research project led by the University of Edinburgh. This enabled Parish Nursing to recruit a RcKarcher fully funded by the Phoenix Resear¢h project to recruit eligible participants in Dundee and carry out some basic health checks and then track all participants to d¢liv¢r the Dundee part of this r¢s¢arch projcct The Parish Nursing team wntinues to provide pers0n-centr￿, whole-person care, demonstrating welcome. acc¢ptanc¢, res￿1 and dignity for each ttrson. In our safe space, food fn'endship and connectson are provided. Many people are also signy)sted to the many other services wilh whom we work closely, including NHS Health Inclusion team. NHS Dental mobile surgery, NHS Drug and Alcohol Rwovery Service. People are also referred by theiT choice, to Dundee and Angus Food BanL to the many food larders ￿rosS the city. Page 2 Dundee Law Parish Churth { Church of Scotland ) and to many otheT droFFin servtces and organisations as appropriate to their needs. In thal we are hel[￿d by having the Dund¢¢ Recovery Road Map, develo￿ by our team. Our Frr Pansh Nurse is engaging in supwrt work with wom¢n in the Dundee Community Cust(Mth'al Centre (Bella Centre) once a week. Over the last year we have taken several undergraduat¢ Nursing students for full-time placements, that have been vcry successful as their feedback is very encouragin8. We have also had some Meth'cal students on placem¢nt which have also been successful. We continue to meet the Marks of Mission through. l ) Reaching oul into our community with the Good News of the Go5￿1 and the lov¢ of the Saviour 2) NurturinL7 new klievers in recovery and for neiv life in Christ 3) Responding to the ne¢ds of very disadvantsged and sligmatised groups of people in our city 4) Challenging the injustices and inequalities of access lo services ihat blighi the lives of our fellow citizens. 5) Praclising our work in ways that red￿C hann to the environmenL through working with OUT Church Eco- group. CrossRe#eh alyo rLm a w¢¢kly Café in our Coldsid¢ halls for those in rLXOV¢ry from addictiun. The congregation is a member of ECO Congregalion Scotland and has been awarded the silver award by Eco Congr¢gations Scotland. Th¢ ¢¢0 group is active in promoling eco issues within our church and eco aclivitics for church memlKrs and ihe wider congre¥ation. The church is actively participating in th¢ development at city centr¢ ¢C￿￿￿arden with other members of the city Cent￿ community including Dundee City Council, Hot Chocolate Trust and Swllish Water as part of working ioward a submission for the Gold Eco-congregation Award in the future. (The 5th Mark of mission to strive lo safeguard thc in*grily of ¢r¢alion.). C'onnections C'afé meets at 'rk Siceple Centre. W¢ ¢ollakM)ra* with many oth¢T slalutory and third scclor ag¢ncies and members of other Dundee churches in our Connections Cafè. which is o￿n every Monday morning and aims io ofT¢r friendship and suptx)rt. particularly by offering sUp￿)rt in mastering the English languagi¢. to those who have moved io Dundee from other parts of ihe world. cspccially those who are refuL)ees and asylum seekers. Th¢ Café is sLqffed by volunteers from the congregiation and beyond and over recc'nl months has welcomed guL'sls from 17 nalionalits'es. 'C:afé Coldside,. nm by members of the congregation, owls on a weckly basis to provide a nutritious lunch in a warm and wclcoming environment to anyone from the community who wishes to attend, On averabY¢ 25- 30 guests are shown love and hospiLqlity each week. Hot Chocolale Trujt, which was originally set up by the Ste¢ple Church. uses a tmrt of the building for youth work and is a highly rcspected youth oulreach project. Two elders serve on the Board. The congregation support them by all0￿7n8 them the use of of lh¢ building. This was agreed by the Gen¢ral Trustees and by Dundee presbytery, consent being given for them to use these premises for a len year period. Their work is based on their core valu¢s, which include.. viewing young people a5 whol¢ pwple. supporting their holistic developmeni which realises physical. mental. emotional, social and spirilual potential; growing a community Wlth young FKople which is safe. welcoming and affinning to all. and building relationships based on respect and trust. relationslll'ps which are volunw and tWo￿Way. The Hot Chocolate Team is keen to work alonL¥side us in The Sieeple and offer5 an open invitstion to Steeple members to attend th¢ir annual open evening. Page 3 Dundee Law Parish Cburch { Church of Scotland ) House groups. The church h&$ 3 groups with I group meeting in the church during the day. The other groups meet in an evening both in person and on Z(X)M according to the wished of participants. A Cr¥ft Group meets together regularly and make cards and other produce. which are then sold to help raise funds for congr¢galional and olher caus¢s. A Men's group has continued to meet on a Thursday morning. providing fellowship for thosc who attend. In addition to the congregation activities. we have a hall lets group thai oversees the letting out of our Steeple Centre premises. Groups that us¢ this builth'ng r¢gularly include th¢ Parkn'nson's 8roup. H¢adway charity and the Pain Association. People attend these groups from around Tayside and Angus area. Many of those allending are members of other Church of Scoiland Con￿gaI70ns. Our Coldside Centre is also used by external organisations including Scouts. The Coldside sanctuary is also used every Sunday afternoon by the Dundee branch of lh¢ Nigerian Peniecostal 'Dee￿r Life Bible Church.. World Mission activity has included actively supporting individuals and organisations working in Pakistan. Ncpal, Ubyanda and on Mercy Ships both through both prayer and financial suptM)rt. In addition we have longysiandinLy links with Blythswood Care (annual Shoebox apFal). Christian Ai4 'fearfund Vine Trust and EmbraL¢ th¢ Middl¢ Eas%. Achievements and Performance The apN)intrn¢nt of our two new Minsters in October 2025 is a significant step forward tn the development of our Luiigre¥ation and uutreach work a5 we ex￿Ct to scc wi(kr LunneLtiuns with oui parish community as well as different Styles of worship and growth in our congregation. Financial Review The principal source of income in 2025 bccn givings from congregation. This has been the first full accounting year of ihe uni*d Church so it is ditricull lo make direct comtmnsons with previous ycars. However. it is noted ihai there was an increase spcnd on building maintenance including costs at th¢ two manses. It has been agyrced to assess financial viability in 2026 with a full review of income and expenditure. From 2024, the open plaie increased by 540/0, and an increase of 230/0 to the freewill. The giift aid. excluding any special projects. saw an increase of almost 6 %. This gave a combined increase of just below IOO/o ai the year end. The revcnue from building lettings has also increased from 2024 and helpKd to offset any deficit. Investmenl Policy It is the policy of the trustees to invest the charity's endowThent funds in ethical companies with a vi¢w to maximizing income over th¢ rnedium-tenn. Funds are currently invesied in the Church of Scolland Investor Trust's Income and Groffih Funrt and financial statements in accordance with applicable law and United Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). The law applicablc to chariti¢s in Scotland requires Ihe charity truste¢s to prepare financial statemeni for each year which show a In￿ and fair view of the state of atTairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing the financial slal¢ments. the trustees are required to.. Select suitable accounting pK)licics and then apply them con5lSt¢ntly' Observe th¢ method and principles in th¢ applicabl¢ Charilies SORP. Make judgyments and estimates that are reasonable and prudent. State whether applicable accounting standards and statements of recommended practice have been followed. subject to any departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern bas'is unless it is inappropnate to presum¢ that the charity will contsnue in Its O￿TatIOns. The trustees arc responsible for keeping proper accountingy records which disclos¢ with reasonable accuracy al any time the financial ￿sItIon of the charity and to enable them to cnsure that the financial statemenls comply thith the Chariti¢s and Trustee Investment ( Scotland ) Act 2005 and ihe Charities Accounts (%cotland) regulations 2006 (as amended) and the Deed of Con51ltution. They are also res￿)nsIble for sufeg7uarding the ass¢ts of the chan'ty and hence for taking resp)nsible steps for the prevention and d¢t¢ction of fraud and other irregularities. The trustees are resFK)nsible for tk maintenance and integrity of the charity and financial infonnation on the congrebiation's website. Legislation in the United Kingdom governing the Preparation and dissemination of financial stat¢m¢nts may diff¢r from legislation in other Jurisdictions. Approved by the Trustees and signed on theAr behalf, Janice Potter Session Clerk Date Page 8 Dlmdee Law Pansh Church ( Church of Scotland ) Dundee Law Parish Church ( Church of Scotland ) Audilor'5 Report to the Trustees of Dundee Parish Church. for the Year ended 31 December 2025. I report on the arKounts of thc charity for th¢ year cndcd 31 . December 2025 which are set out on pages 10 to 28. Respective responsibilities of trustees and ei4miner The charity's trustees are reS￿nSIble for the pretHration of the accounts in accordance with the ternis of the Charities and Truslee Investment (Scotland) Act 2￿5 and the Chan'ties Accounts (Scotland) Regulattons 2006 (as amended) The charity truste¢s consider that the audit requircment of Regulation 10(1 ) (a) to (c) of the Accounts R¢gulations docs nol apply. Il is my respK)nsibility to examine the accounts as required under section 44(1) (¢) of the Act and to stste whether particular matters have ¢ome to my attention. Bayi# of Auditor's statement My examinats'on is Carried out in accordance with Regulation I l of th¢ Chan"ties Accounts (Scotland) Regulations 2006 (as amcnded). An examination itKludes a review of the accounting records kept by the charity and a comparison of the accounts pre￿nted with those records. It also includes consideration of any unusual iterns or disclosures in the accounts. and s¢eks explanations from the tr￿sleeS concemingy any such matters. The procedures undertaken do noi provide all the evidence that would be r¢quired in an audit, and consequently I do not exp￿55 an auth't opinion on th¢ vi¢w given by the accounts. Auditor's Jtstement In th¢ course of my examination. no matter has come to my attention. which gives me reasonable rAuse io believe thai in any m&terial res[￿1 the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations { as amended ). and to prepare accounts which accord with the a¢¢ountin8 records and comply with Regulation 8 of thc 2006 Accounts Regulations ( as amended ) have not been met. or 2. to which, in my opinion. attention should be thawn in order to ¢nabl¢ a proper understanding of the accounts to be reached. Nam¢'. Mr. Neil Fleming Professional Qualificats'onlProfessional Body .' Institute of Chartered Accountants Scotland (ICAS) Address . B K Plus Audit Ltd, 144 Nethergate, Dundee, DDI 4EB Date.. lylt Page 9 Dundee Law Parish Church ( Church of Swtland ) Stg4temettt of Finanei*l A¢tiYi¢rts ror the year ended 31sL December 2025 Unrestricted Funds Restrtc¢ed EttdOWrne￿t Funds Fuods 2025 2025 Total 2025 Note 202S IncoJDe and endowments from . I)onations & L£8acies C.hantable actiwiies Other trading a¢tivities tnvestsnents (kher 122.277 155.018 277.295 55.085 16,019 55.085 17,534 190 1.515 Toi*l Jneome 193J81 15&723 350.IIM Exptndilure on . Costs of rajsing funds Charitable actsvities (203.882) (139.859> (343.741) Total Expenditure 1203,882) (139J591 (343,741) Ne¢ income l (expenditurel before 8lljllS Ind 1088e8 Qll irtvestments (10.501) 16.864 6.363 Net gain$ l ( losses) OD imvu¢men¢$ 1.650 Ne¢ income l (exptnditure (8.974) 18,514 9.541 Transfer8 between funds (1561 174 Net moyemeni in funds (9.130) 18.496 175 9.541 Recon¢ili41ion of Fundg . TO¢￿ fuvds brought fonvard 877.118 197.874 5.316 1,080.308 Tot*1 carried forward 867.988 216J70 5,491 1,089,849 All op¢ratÉorts are ¢ontinuin8. Page 10 Dunth Law Parish Church ( Church of Scotland ) Statement of Fin*nci*l Aetivities for tbe year ended JISL Ik(ember 2024 Unrtstrirted F￿￿￿% 2024 Resirirted Endowment Funds Funds 2024 2024 Total 2024 Note IDeome #nd endowments from . Donations & L￿￿]eS Ikr trading acriiities InN'esiments 128.767 49,$ 3,528 284.321 246.667 50.033 5,309 284.711 524 .781 3(X) Total Income 46&125 120.595 586,720 Expendltthre . Costs of raising fijnds Charitable activities 165.488 109,287 274.775 TO1￿ Eipe•diture 165.488 109.287 274,775 Net Income l (expendliure) befor¢ gnd losses investments Net gAini I I loJseJ) on investmen 1.815 3,814 Net income l (expenditu￿> 1,815 3,814 Transfers benween fllnds Ne¢ movemetti in fundi 302.636 13.123 313.759 Recon¢lliAiion of Fund$ . At l January 2024 C.oldside Parish Church ai l Au8U 2024 2IKI.663 135.304 425,967 283,819 49,447 5,316 338,582 TotAI fundi e*rried fornard 877 118 197 874 All operations are continuin8. Pagell DLmdee IAW Parlsb Church { Church of Scotland ) B*i8N¢e Shett Al 3151. De¢ernbeT 2025 Unrejtiicted Futtdi 2025 Rt¥trieied Fwids 2025 Fwids 2025 Totsl 202S Tot*1 2024 Note Fixed knsets Tangible a55ets Investments Tot#1 Fiitd Assets 689.444 19.906 709.350 689,444 46.100 735.544 22.704 22,704 3.49) 3,4 44,924 319.924 Current Amets Debtors Cash at bank and in hand Total Cyrrtnt Assets 20,933 145.508 166,441 1.193 202.700 203.893 22,126 350.209 372,335 25.752 751,752 777.504 2.001 Liabiliti Crcdiiors falling du¢ within one year N¢¢ CurT¢n¢ Auets 12 7.803 1 $8.638 10,227 193.666 18.030 354,305 17,120 760.384 2.Wl Crediiors falling due after mole than on¢ ye N¢1 Auets 867.988 216.370 5.491 1.089.849 1.08OJ08 The bunds of the Charity Endts￿nent fun(Ls Restncted fund$ UnrestTlCtd Fun& To¢41 Fyndj 15 5.491 5,491 216.370 867,988 1.089W9 S,316 197.874 877.118 1,080J08 216,370 867,988 867.988 216J7 5rt91 The noles on pa8e$ 13 10 27 form part of ih¢se amwnts. The ￿OUnts were approved by the trustees Ort 22nd. April 2026. for and on b¢half of tho Kirk s￿l0n. J*ttire Potter Se55Lon Clerk Alliter Stibblu Treasure¥ Page 12 Dundee Law Parish Church. ( Church of Scotland ) Notes forming part of the fingncial ststements For the year ended 31" Deeember 2025 Accounting Policies The principal accounting policie& which have been applied consistentty in the current and preceding year in dealing with ilcms whAch a￿ considered material to the a¢count& are set out below. Bajis of preparation The financia] statements have been prepared in acCord￿ce with Accountin8 8nd ReiM)rting by Charities '. Statement of Recommended Practise applicable to charities preparing their accounts in accordance with the Finan¢ial Reportinb Standards applicable in the UK and Republic of ITel8nd { FRS102 ) issued on 16 July 2014 and the r.inancial Rcponing Stsndard applicablc in thc UK and Rq￿blIC of Ireland ( FRS102 ), the Charities and Trustee Investtnent ( Scotland ) Aci 21)05 and the Ch*ities accounts { Scotland l Regulations 2￿6 ( as amended ) . Incoming re80ureeJ Inwmc is recognised when the charity has the entiilemeni lo thnd& ry wforni8nce Condilions attachpAI lo the item of income has been meL li is probable that the income will be received and the amount can bc measured reliably. Donations, #re re¢ognis¢d when the Church has been notifi￿ in writin8 of iK)th the wnount and settlemeni date. In the ¢vent that a donation is subje¢l to conth'ti￿$ that require a level of perfomiance beforc the charity is cnts.lled to the fund& th¢ inwme is deferred and not re¢wised until ¢ith¢r th0￿ conditions are fully met, or the fijlfilment of those conditiofts is wholly within th¢ Control of the charity and il is probable that those conth'tions will be fulfilled in the rq>orting peTiOd. Le8￿Y gifts are reco¥nised on a by c&8e basis following cA)nfi￿n￿lon when the administratorlexecutor for the estat¢ wmmunicated in writin8 the amount and sertlemcnt date. In the event that the gift is in th¢ fonn of an asset other than c&sh or a finanGial asset trwjed on a recognised ￿Ock ¢xchange. recognition is subj￿[ lo the value of the gTrift being reliably me&surable with a degree of reasonable XCUTaCy and the tid¢ lo the asset having been transfeThed to the charity. In*Tes1 on fi￿dS held on de￿}SIt is includeAI when rettivablc and the amount can be measured rcliably by th¢ charity; this is nornially upon notification of the interest paid or payable by the bank. Dividend5 are recognised once the th"vid¢nd h&s been dxlar¢d and notification has been r￿e1Ved of the dividend due. Resourees expended Liabilities are recognised as expcnditure &s 500n there is a legal or constructive obli8ation ￿MMItt1ng the charity to expenditure. it 15 probable th* settl¢menl will be requireAI and the amount of the obli8ation can be mwur¢d reliably. All eXp￿di￿re is accounted for on aC¢n￿lS basi5. Page 13 Dundee Law Parish ChurclL { Church of Scotland ) Fund accounling Funds aTe classified restricted funds or unrestricted fund& dcfincd as follows. Restricted fi￿dS are fjJnd5 subject to specific rcquitcmcnts &$ to thcir use which tnay be dcclared by the donor or with their authority or created through legal processe& but srill within the widLY objects ofthe charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced. but th¢ income there from is used for the PUfFK)5e defined in accordance with the objects of the charity. Unrestricted funds ar¢ ¢xpendabl¢ * th¢ di￿retion of th¢ truste¢s in ￿rthCra￿¢t of th¢ objwts of the Charity. If parts of th¢ unr¢stTirtd funds are earniarked at the disttrtion of the trustees for a particular purpose, they a designat¢d as a s¢parate fund. This designation h&$ an admi'nistrativc purpose only and d(*5 not legally restrict the trustees. discretion to 8ppty the fund. Donated services and facilities Donated professional services and donalcd r￿llitieS are recognised &5 incomc when the Charity has control over the item, any conditions associated with the donated item have been mel the receipt of economic benefit from the usc by the charity of the item is probable and that economic benefit can be rn￿ured reliably. In accordance with the Charities SORP I FRS1021 the general volunteer lime of congregation members is noi Tecognised. On receipt. donated professional .s¢ryices and donated facilities are iecognised on thc b&sis of th¢ valu¢ of the gift lo ihe charity which is the amouni the charity would have been willing to pay io ob￿n s¢rvices or facilities of equivalent e￿nOMiC benefit on the open ' A corresponding amtxmi is then recognisejj &8 ¢xpendi¢uTe in thc p¢riod of re￿iPl. IDlerest receivable InlcTest on fimds held on dcposil is included wh¢n receiv￿1¢ and the amount can be mmsured reliably by the harity ' this is nomially upon notifi¢*ion orth¢ inteffst paid or p8yabl¢ by th¢ Bank. Fixed Assets The charity h8s th¢ right to (Kcupy and use for its chariiable objccts certain tsngible fixcd &8sct& including thc Worship Centres artd halls. Ve￿ed in the Church of Scotland General Trustees. One manse was owned by the congregation at the of ihe ￿cOunts.nS period and a second manse was purchased during the year. No consideration is payable for the use of these asscls. Expenditure incurr¢d on the rep￿r and maintenance of these assets As charged &$ resources expended in the Statement of Financial Activities in the period in which the liability arises. All tangible fixed &ssets having a value lo the charity gr￿eT than one year. other than those acquired for sp¢¢ifi¢ purpose& are capilalised. t￿Pr￿lation is provided on a strnight-line b￿1$ to wrile off the cost OT initial value, less residual value. of tangible fixed a￿¢S oi'er th¢it ¢stimated useful liv￿.. Office equipment '. 5 y¢ars Fix￿r¢S and fiitillgs.. 10 y¢8r5 Investments Fixed osset investments are Stat￿ at moTket valu¢ at the balance sheet dat¢. Unr¢alised gains and losses r￿resent the diff¢r¢nc¢ between th¢ mth¢t va]u¢ at the beginning and end of th¢ finan¢ia] year. R¢alis¢d g8in$ and loss¢s r¢pr¢s¢nt th¢ diff¢r¢nc¢ between the proceeds on dis￿saI and the vaJu¢ at thc start of the year or cost if purch&sed in the year. TAxatioD Dundee l.aw Parish Church is r￿ognISed as a ch￿lty for the PUTP05es of applicable taxation legislation and is therefore not subject to iaxation on its charitable activities. The charity is not registered for V AT and resources expended th¢refore in¢lud¢ irrecoverable input VAT. Pag¢ 14 Dundee tAW Parish Church . { ChU￿h of Scotland ) Notes formtng pArt of the finatte1￿ statèmèttts (co￿tinued) lor tbe year ended 31sL December 2025 Funds 2025 Funds 202S Fwmlg 202S Total 20 l Don•tioDS aud izta Offuings .' (￿ P]ate WFO Envek ftALd Y￿th Team recov¢red w Gth Aid Legacie5 6.854 13.692 83.342 6.854 13.692 88,127 4,785 10.r27 1.209 11,936 3.888 30.297 117.5C 1,227 34.185 117.500 1,227 Grants Coldside Café Dundtt N*ivity speci￿ Colledion5 3.774 122277 3.774 277395 155018 2 Imtomini R¢￿￿T￿8 fr• Ch&rit*ble A¢liviti Weddin85 and F￿￿[al¥ 3 Ineome frnm other tradini a¢liwitieJ Use of Premises FuThJraising 55.085 55,085 4 Investment income Diwden(Ls receLv¢d Bank int¢r¢st 1.174 5.338 14 1,501 1,188 6.839 9,507 17J34 16JbllJ lJ15 Oihtr intomt Sale of equipment- Skn" Cl&* 190 190 193.381 156,723 350.104 Page 15 Dundee tthw Parish Chur¢h ( Chur¢h of Scotland ) Notes forning part of the f￿￿cIal statemettls (cottlitiued) lor tbe ye*r ended 31iL December 2024 Restrirted E#doTIn￿l Funds 2024 Total 2024 2024 2024 l Don4tloAs •nd tq8tYs oireTth85 Open Pi WFO Enwelopes Gift Aid Youth Team Ta¥ r¢￿%.¢T¢d on Th'ft Aid Izgaci Donatsons Coldside Café Tntsts Conne¢¢ions Cafè 4.575 12.686 82.439 4,575 12.686 88.324 5.885 26.376 363 2.328 1.510 27,8¥6 363 59.342 380 5(1.(M 57.014 3¥0 50.IMX> 128.767 1179 246.667 ID¢omlng Rejourcei ChArl¢abk A¢¢lvitleJ Weddjngs and Funerals ID¢ome fn)m •ther tradlni a¢tMde• Use ofpremises FuTKiruisin8 49J09 524 50.033 49 524 $0,033 Invtjtment Inet)me DIVId￿dS Ttteiv ￿lerest 395 3.133 3J28 1.335 1,781 4,46 Other Ineome Other income Nth gain on dISp￿l ofthnwble fix￿ &wts 498 2R3.1123 284J21 888 283,823 284.711 466.12S 120J95 584720 Page 16 Dundee Law Parish Church { Church of SC￿12nd ) Notes fort￿1￿8 of the flD*ttCi￿ st4tements (rontinued) ror the ye#r ended 31sL Decembtr 202S Funds 21)25 Fwids 2O2S Fun& 2025 Total 2025 6 AMINis ofRuourtts Exptndtrl Cosis of Crtneraiing Funds Charitsbie Aaivi 203.882 203.882 131.1177 Pan'sh NU￿n8 Inknkniiothal Fund Coldsith Café CortWXions ¢￿t Coldsid¢ Taxis Mission 133.873 1.21X) 1.794 2.794 1.683 Sirtpk Skt Cl Yomh Tearn FloweT & Gift FUNI 32 277 IJ9W9 32 277 343.741 203W2 F￿￿111 Em¢]qxi Charitable Artivities Gii'ing To Gro* ￿l￿￿10Th PTC5bMery Ducs Ministers F.wf I Supply Pworn] As$isianl colds￿ Organist AdtninisuaioT Cltawnx Coryany Hall Caienng EX￿￿S ReF4if5 & Mainiena FlJrch¥se ofMaw& Up8r Clthwng Maicnuls C4)un¢il Tax Heaiiiii & Li8hiin8 & Wa Inwrarte P￿?11(all0￿5 Tr4m Youih T￿ffl Pa51ora] Carc Ti7m Worship R¢w)Urt¢5T￿1 Ma*rials ctLurrh offi￿ 1 Ewrprt*AI m￿lC & ChrL6t*ft Cwi8ht 98.IS2 2.198 9A.I52 2.198 5Cb4 935 1.462 1.462 7.65J &638 20. 7.653 8.618 2().580 2.3681 19.795 20.798 1.301 19.795 211,79X 32 31 185 8(X) 20 4.671 185 4.671 277 277 Fabiic FuDd Eo) Chur¢h 2(KJ 2,l(rf) 1.-S(K> 3.774 2.995 819 204.191 2.l(4) SF¢cial Colicdions 3.774 2.995 819 Othci 203082 Page 17 Dundee Law Parish Church '. ( Church of sc￿land ) lotes forming pan of ihe finaoei*l st•*¢the￿ts (coNtinued) for the yur ended 315t. Dete￿ber 2￿LI ljnrestritted WuDds 2025 Re%frfcted Endowm¢nl nds 2025 Totsl 21125 202S 6 ADalys15 of resour¢ei expended (cotslinued ptnses blfwd 203,882 109 204.191 Parlsh NurslnK Porish Nurse Salary & PfAl$l￿ & T Parish Nursing Plwn¢ & Sttitio PIDvi510T)5 for Clinics Recovery Pathway Volunteer F.xp¢Nqes and Trainin& Trdwrl ConfLYenLX Couns¢llin8 & Support Emergenci¢s Sundi'ies Utility Donltion Nurue CPD 87,448 687 8.184 87,448 687 8.184 715 715 390 3.999 12.292 631 7,427 12.000 100 133,873 3,9 12292 631 7.427 12.000 131J173 InleriiAtlonAI Fund Cold¥lJ• C¥fé i3( ijo Coldslde Taxlj ( A. Ogllvit Fund ) 1,683 Mlsslon 5t¢eple Skl Club ConthectloDJ C•fé I*ovisiUiiS Tcaching Material ¢tr. Uiility Donaiions Social A¢fivities Sundries l Bank Charg¢x ) 305 903 1.300 260 26 2,794 305 903 1,300 260 26 2,794 TotAI 203.882 139,859 343,741 SuKx)rt costshoNr not iyrn 3wily i(kntifid w tl* InL*¢s consider trre 1$ only ttt ¢h*ritttbie Sdivity. Tr¥¢fore suprm ca8is fclat WI￿11} ￿ that aaivily •nd h•vE been scpArnt¢ly id¢ntified. Page 18 Dundee IAW Parish Church ( Church of S￿)t12nd ) Notes formbng part of the fin*Dcial statements (colltiNued for the year ended 31sL Decewber 2024 FuDds 2024 FuDds 2024 Tot 2024 2024 6 An￿yS15 of Rejources E4xnded CotyofGenerdtsng Futsjs c￿￿￿b]e A£tiwiJes 164,470 164.470 lo4..1￿) Nurwllg IDtvwonal FurML 104.J 3(KJ ColdS￿e Café Cothncaions Caré Coldsth T&yis Mission 2(Xl 4,199 1.018 2(K) 4.199 1.018 Club 164,470 110.107 274J77 Fre￿711 EnTrrlcys ChAritAbte ActiTriti GiviD8 To GTOW AlkKaiion PreS￿le￿ D￿S AsuAani MiniAtrs Expm va￿1￿ ExFe￿$ Fljlwi SU￿1 pastor￿ kni*#ttl Administrator Clcafting Compny ￿￿1 iKI & Cai¢nn8 EAT￿ns¢s Fabric R¢pa)Ts& Maini¢naKc Clcaning Matcrials Council Tax H¢aiing & LIK￿￿$ & Wai¢r Insllmn¢¢ Publi￿110￿% Te4rn Ytyjih Tcat P￿0￿[ Catt Team 69.542 1.5J2 691 6Y.512 S.YTrS 625 S,J65 62J 8.628 11.B18 15.423 8.628 15.421 17.185 16.140 17.185 16.1411 21 157 137 T￿￿Thg M8i¢n# Chur¢tL 0￿1¢£ Exp#ts¢s l E4UiPmWt Mu5iG & Christjall CopvriBhi Fh)wers E￿ Church Fabrii Fu￿1 Awlii Fets 2.743 783 2.743 78.1 176 100 176 6.480 (>.480 3.960 (Kher oxr*n*s 355 1.540 164.47(1 35$ 1.540 164,067 Page 19 Dundee Law Parish Church ( Church of Scotland ) Note8 fomin8 P*rt of the finAnciAI st*temeffjts ltonli0￿¢d) for the year ended 31sL December 2024 Restricted Eodowment F￿ndS 2014 Total 2024 2024 2024 6 Analysis of rejo￿￿￿ txpended (¢ontinued) Expenses blfwd 164.470 164.667 Parish Nurling Parish Nurse Salary & Pension & Tax Parish Nursin8 Phone & Siaiionery Provisions for C1￿]C5 Recovery Pathway Volunteei Expenses and Trainin8 Counselling & Support Sundries Utility Donation Nurse CPD 68.574 816 7.151 1,465 515 13.576 3.668 68,574 816 7.151 1.465 515 13.576 3.668 8,000 626 IIMJ91 626 104J91 l•ternational Futtd 300 Cfjld$&de Café 200 200 Coldside TAXII I,OJ8 1.018 Mission Steeple Ski Club Cortne¢iions C•rè Provisions Teaching Material dc. Uiility Donations Laptop. Zsx)m & Web So¢i41 Aaivities Sundries 448 430 2,250 448 430 2.250 1,071 1,071 4.199 <199 Tot*1 165,488 109,287 274,775 Support ¢¥)st$ hav¢ nrt b¢¢n sqjaroty as the there is ODty'onc charitsbk adivty. Page 20 Dundee Law Parish ( ￿urCh of Scotland ) Notes forming part of the financial sts¢enwhts {¢ontitt¥ed) ror th¢ y￿r ended 31sL December 2fn5 2025 2024 7 Staff ¢08ts aud number8 S8lanes and wages Social security costs Pension Total 85.617 1.227 5.7YJ 92h43 68,574 68574 The average number of employtt3 during th¢ ye4r, calculaied on the basis of a head count. was as follows.. 2025 2024 Ministerial support Administration Parish Nurse Premises maintenance I cleaner Organist No ¢mployee had employee benefits in excess of £60.￿X) (2024 nil ) All Church of Scotland ¢onBr¢gations contribul¢ lo the National Stipend Fund which bears the costs of a]1 ministers, stip¢nds and employees contribulions for naiional insurance. pension and housm8 and loan fund. Mini5ter5' stipends are paid in accordancc with thc national stI￿d scale. which is related to years of service. For the year under review the fflinimum stiF¢nd was £32.433 and the mlximum stipend ( in the fifth and subsequent years ) was £39,856. 8 Tr¥s¢ee Remun¢rntion and Related P•rty Tr*M*¢tio Dun'ng the year. one Tru5t¢e received payllMts for Web HothnB Services. Durm8 the year, no TnLStee received a salary. No tn]stee or A person related to a trustee had any pers(￿81 interest in any contract or tranS￿tIOn entered into by the charity dunng the year. t)uring the year a totsl of £21.308 (2024. £22.778) was doDated to the con8re8ation by tnths. Page21 Dunde¢ taw Parish Church ( Church of Scotland ) No¢e5 fonnint part of the fMwi¢ial $tal¢•nts ItMthiued} ror the year ended 319L De¢ember 2025 9 TAttgible Fixed Assets Total 2025 Cosl At Isi. j￿￿ary 2025 Additsons Disposals Al 31st. D¢ttmb¢r 2025 275.IMK> 387.4¥8 132,859 407.859 417.439 29.¥51 662.488 132.859 29.951 825,298 A¢rymu]ated Dtpr¢¢iAtio Al 1st Jantsary 21)25 Charge for vear EliMU￿Cd on Di5F*xals At 31sl. IkcembEr 2025 132.1159 132,859 2.995 2,W3 132.859 2.995 135,1154 Net Book Value Ai 31sl Dec¢rnber 2025 At 3151. December 2024 662.488 275.(KK) 26.956 68().444 275.0(X) Tothi r￿l iti 2V23 £689.444 ofwhK* £689.444 w4$westy￿¢4j •J £0 w restyl¢￿1. fornlng pArt Ofthe fin8neid stAtemtnts (tortt1M￿) for the ￿ar ended 31st. Ik¢ernb¢r 21124 9 TADWble Flxed Aooets Tot41 2024 Bulldlnp Equlpmeffjt Cost Al Isi. January 2024 Addiliorn Dispos￿5 AL 3151. DK¢mber 2024 132,859 132.859 275.(M￿) 275.(KM) 132.859 407.859 A¢cumulated Depredatio At 1st. Januwy 2024 Charge for ￿ear Elimi￿ed on Disposds AI 31￿. DecembEr 21Tr24 132,859 132,859 132,859 132.¥5 Ntt Book y￿Ut At 3151. Dec¢mber 2024 AI 3I5t. DKember 2023 275.iKKp 275.¢)CK) Tothi tawble fixed as￿L4 ill 2024 was £275.1￿0 ofwluch £275,(KXb VJ75 was r¢s¢nc*l Page 22 Dundee Law P￿15￿ Chwch { Church of Scodand ) Notes forthi￿g part of tbe finaDeial xtattwtnls (rootinued for the ye*r ended 31JL December 2025 10 InvutThents 2025 2024 Market value at 3 1st. December 2024 { original cost £3298) Vaiuation chan8es Coldside Parish Church IAv¢stments 01.081.2024 Mark¢t value at 31 st. December 2025 { oriwt CO￿ £3.298) 44.924 1.176 35,921 3.814 5.189 44.924 46.10 Taal inv¢sunet)ts in 2023 were£46,1(X> of ￿ch £19.906wtrE £22.704 we4e reStr￿ts￿ £3.490 M¢¥e fund5. The followin¥ investments are hdd with ihe Church of Scotland Investors Tn45t ' General Purpo%s Charles Smith Fund Sunday School 3,357 uni¢S 3.2(K) unli$ 100 units NDte$ formin8 p*rt of tht fim*rt¢i*l stltemellts IcMli•u¢d) for the year e#ded 31st. Decem1￿ 2024 10 lovestments 2024 2023 mark￿ value at 3 1st. Dec¢mber 2023 ( OTi8inal co$1 £3,298 Valuation chan8es Coldisde Parish Church Inv¢sun￿ts 01.08.2024 35.921 3.814 5,189 33,294 2.627 Market value 4t 31￿. Deceth 2024 ( OriBLnal coth £3.298) 4£924 35,921 T￿81 tnv¢$¢n￿ts in 2024 wrre £44,924 of ￿l￿b £18228 S￿[¢ £21507 rC5trId￿ ark1£5,I89 ￿r¢ cndowThLYrt fuds. The followng invesrment5 art held with the Church of Scotland Inve51ors Trnst .' Gerter￿ Purp03¢S Charle5 Smith Fund Sunday S¢hool Rebecca Robertson B4ue# Gre18 B¢qu¢5t 1810 units 3.200 ufti 100 units 510 units 37 unit5 Page 23 DJJn& Law Parish Cluw¢h ( Church of Scotland ) Notu fonniog p*rt of the stsleownts (¢w¢ityvtd) ror the year ended 31sL Dettmbtr 2025 I l Debtorb 2025 2024 'fi Aid Refund Due Bthlding Insurance Dundee Cil). CoiuKil Deposil on Manse 7.847 14.189 13.632 11.342 278 SW 25.752 21126 Titsl thbil￿ I￿ 2025 was £22.126 rfwthith £20.933 •￿J £1.193 rrAnrt> A￿1 in 2024 li UJ.7J2 rfwthith £ 25.190 aDd U62 rcmic4t4L 12 Credlton 2025 2021 Due wthjn one year. E.on Nexi ( Elecmcity ) E.on Ne¥1 { Gr& ) Business Stream & Pute Utiirt AcLoun¢ancy Fee Audil F¢¢ C.OS Boil￿ GTont Defcrred Income Independenl Examiner5 Fee 1.297 2.443 303 1.S¢X) 1.451 1.92 6.480 10.227 2.160 18.030 17.120 D¥Je ouiwith one year. Tothl in 2025 £18.1130 of**Kh £7.803 ll￿¢$1￿¢1¢d aThl £10.227 WA5 tt8tric￿1. In 2Tr24 it Was £17.120 of tvhich £l7.12U M•$ •Thl £0.￿ ￿th¢*j. 13 AnAIysiJ of Net Ai¥li Amoni 2025 Totsl Fixed Ass￿5 Invesiments Bgnk and Cash Debtors I,iabilitses L￿e Within (kne Year ei AMttsl{Li*bUlrfdl At JIJL l)e¢ember 202S 689,444 6¥Y.444 46.IIMTr 3511.2( 22.126 118.0301 22.704 202.7(M) 1.193 {10.227) 3,4 2.IM)I 145,508 20.933 (7.803) 867988 216J70 4491 1,1)89W9 13 Analysls of Net Agsets Amont Funds 2024 Tot Fixed Asseis InTrestments CuTMt Asselsllliakn"Iities) 1.1a￿1111es fhie Within (he Vear Net AJsetslltA*biliti¢s) At 31IL Ilecember 2024 275,(XX) 18.228 583.8 275.(XJ) 44.924 760.384 21.507 176.367 5.189 127 877.118 197074 16 IWOJJ8 14 Volunteen In common ￿1th eon8re8alions of the Church of ScotlaT¥J the con8re8aliiyn Irom the onlnbutions made b! i'olwJi¢eTS 8]*¢ their titne and tal￿ts willJngl¥. for the b￿er11 of the Church. The areas of congregational life Mkn"¢h reh" on the Collttibutson of i"olunteers 8re man). and vaned and muth of th¢ aclii'ity. w'ou]d b¢ wiabk to continy¢ ￿"¢r¢ il noi for the commitsnent show￿. Page 24 Nottt foTmiPg Part oftht l¢otitiwdl for ¢be year tDded 31st. DtreDther 2025 IS Moy¢Dttnts JD Frynds At lJuu*ry 2025 ettevoknt Puttd 3J16 174 C.Ll. PJrquhw*m Fwbl 2.(X)I 9A SJ16 174 Lharks Smith F"und 163 32270 47.1 7JO Q7T) {321 Strtrle Youth FLmd Jnltrnal￿￿ Pn P￿sh Nunin8 MI*lKJrt IliJfjrOUP 16 105J 741 154.731 (133M73) 126238 4.041 42 2.%lJ Q.7J4) Flowtt&Chft 240 IlJ$8 31.761 6.Al• 39) 1227 Lommunity Ikvthwwt Wryk AltMthUwlYi¢ F￿￿{cO￿￿10pT1XiII 4.729 24 35.4 25XII 2261 (%J75> IBI2M Q03JB2) 110.561 767 juniorLhurchTru￿J.fW￿￿j 767 14.145 S.(MYJ {6.m_l} 9J07 377.911 662.488 16.(F)31 (ientnl Fund.Colth 2&1 877.118 193J81 20JJ82 is6 *67.gAR T*)¢AI 3SO.1•4 3.1 Charki %milh l.und rh￿ i fuThJlDw*I wAh FlowerTr'und. Thii is i t}thJ*￿0lWJÉ ftydi>Tkn durm8¥¢f4wcl*Th*. St* Youth bund. 19 * WJ 1hp¥trthrfthr￿xth Tniu[nthn￿ Prtyc¢i I'hisiw 1￿chLY¢h wThkov¢pA45. SktrAe Skicltsb Thi*iS fut￿¢M￿￿¥S Ind Ine¥btsty8Dskw JaK￿. Thiiii formillHAI ryrri) .ddSthL￿è Tu provth nuth￿% luth•ThJ f¢lknw5hytotr*Lvwnvnty. I,lov&Cnft Pund". 5•. L￿MunItyDCy￿￿￿n1w*I*". ThJ5 ￿￿lfOr thKkund.. Thr"I"nwK%8 httv¢ X¢*#kfi￿krftrKffilIr￿￿￿trrtCh￿hwr￿ry. P¥¢ 25 Nrteg forty¢bryp•rf ofthe sl*tem¢Dts T the yeaT endtd 31iL 2024 l5 mO￿rnts iTh FMDdJ F¥nd• JjEng￿lellt Pund C B. FIr4knF￿l 3J16 SJ16 SJ16 124 Fknwer Fund S*upl¢ (176) 750 AJ2 55 P4nsh li￿11ng 115.491 I1￿)91) 103.310 741 rfiroup Slrryl¢.Ski Chjb L4ré Fknwu& fw L