2024-12-31-accounts

The Church of Scotland Maxwelltown West Church. Dumfries Tntss Report and Financial Statements Year ended 3 1st DeCeM￿r 2024 cOn￿egatiOn No: 080448 Charity No: SC015925

M*Thelltow• West ￿￿rth Duwjfries Conteats Page State•Jentof f￿￿e￿a[￿ctiV7tle5 9-14

Th¢Thtste¢s rnt th¢ir annual r¢wv¢ and ￿￿tJIt$f￿T theytar etbjed 31# D&Èmbcr2W4. Tht r￿￿Cial slaiemtsits have been prepar•J IA at￿rdan¢¢wIth the FvlicieJ set out ￿Note i ro the accouni$8nd comply vilh ther￿ernI Ass(Thbly for ConsreKation￿ l ir4nK th¢Charitie5 and TfU51¢elTrvc5tmC￿IScQ￿dnd} Act 2LX)5.the ChaTitia% AwWts{so)¢18￿} Rwlatii>DS 2(xjSl￿arnCnded} Accountillgand Re[￿in$ try tharÉties SialemtntofR¢oxnmended Prarfi(% aFplicthlekndwit%sprtyllriTr8 th¢ir wunts in aetordortetwith ihe Financh] RtFrfiBg sta￿ appllc•ble Inthe U.L and Rwblicor Irdand. The Cthurch of Seotland is trifiitsri2n in doarin¢. rtfonned in tradiiion andpreSb￿rian inp)lity. Tt ￿lSts1O glorify Gtyj and towork forthe thgncanentof thrlst's Kingdom the As a nath)tsl Cburth. Ittho￿lewS odistlrtclive c4Jl and duty ￿ ￿Ing th¢ordiEwKc$of rdi81￿ to thc Fwple tn evtsy ptrithof SLYrtlJdthrwh a (erritorial minislry. Et ctropctatc& wlthothtrthwchLq Trn v¢ytse¢lmi￿icd knJie3 S￿lIand ond Iw] in the yeor ofthcDisrupuon. 1843, as Maxwcl1¢ow￿ FTC¢ ChvT¢b. I￿th￿Y•r. F￿ Churth c4￿$￿e8th1OnS￿ert fon1￿1 th¥ovghDUt ScotlJd by memberB of the Parish chwche5NYl￿-Qthlle i ppxt of the offr¢c$ki￿ ofwor5thip ￿ ￿11 a minisr witlwut th¢ vfa The unif￿ ofthc FTtt and the unit￿ Pran (ThurGh in 1gMI brDught4 of nam& Mo%Ylltow(k Unitrd FreeChuYch. 1929 saw thea￿￿8amatIon of thc Bw¥hsof t￿rnfrIes 2nd Ma¥wrlltoffii. Th8tyeATakn saw thc Gr& Rffl]niotL of Cknrth4 whththe unit￿ Ftv Churth 8fKt the Cburch of ScI)dB￿l unitr￿alld our ￿ng[￿aLl￿ its third n4me: Wtst thyrch ofScDtlan Sy worship ot Maxwelltown West tBktJplaccat I1:￿) &m. Thcff arcfow main cd2brati￿ or CothrntsnitinthiTtrt8theyeat- On Jutte, Sei&YJbEr&nd Lle¢ember. wlth 8 legs forn)d lon Co]nmuni beld at thc end of t￿Year. PrNw k) eachquarterlv ComTrNThi￿ Dirrirt Ekkr5ViSit dl m¢mt¢TS thJiv¢rthegJrren(i¥Y of'thttlact" . ￿t¢hurCh lJlch c￿￿a1n$dets1j$of churth corttac4 alicles of inweAaod d¢5fiT Members of ond aLtK¥)tsare Involv4>J IA theconthJ¢tOfw￿TSmp the •or ipthre,oroffuingprayern A Wolshtp thk￿thc Krvic¢iYhL¥L Trquirc4 o)JrTr4is¥Crfoupr¢guI8tly takes pdrt In se4V5ce& OurminTStcr. 8 sovjc¢ ai Lo¢hththorCwrFknrt¢on th¢ l#st Thvthyofthe month. Churth 5¢rvtC£5 are lYokn"on.linl¢oTh on YouTuE¢. TXriTr8 Hoty Wed( ourthurch E￿Id the Good Friday EcrviL% as partof the prngramrne org8niYd by ￿MfrIe& Chr￿[￿0￿ N&wot(00 ¢CttmeDical group th brin8stO8ethernwiy dilfesentdllwhts in the a DLTh8 thc ￿v¢had three Bapli5ms in our chuwth. (Jr¢hur¢h s4Jports attd tAcwaBts&rkumbeFof activeor8aniwions thwa8h(wt theyew. Th¢ youps lithdt(p our ¢hurth ￿:_ Browtsiesatsd Goith&' TheThjItd￿￿ TheB8dmintth aub. Thcsc 8roup58re Iy gclf-5UPForiin8 gnd L¥mth￿te finwKially tothe of the thrreh. ltt&litith ¢0 these sroup4 severalMmmutiity groy makc u5tof thc¢hir<h FKemixs on ¥ r¢Butsr b45i&". The￿￿tIll￿t Rail￿￿￿ (kovp and DUmfrieSa￿r￿l $0

TOW￿ the ffldof2024. Congr¢WiLhui S￿151￿5 aiE rawired by thBCth)A Tn4ttesofihe C]wrthof Sts)Yand. Wljhlat I Iilljng in the figures and intom1￿10￿ I wo2 thtpty raDI¢￿thatwt we an 4e4ns Lrye8atK￿. wehave no Su1￿13Y sd￿1, few w&diu8sand baptt%Jx coMp￿t0 lOYe￿ k80. Tr)t manyyoiin8sknIt4 and 50 tho wrntoTr.Th¢ quc5tiotkq inthc Ststithial Rcthrn have Th)t ch8ll8uI fi)rmaRy years3nd the pidure thfil (snemer8efJh)ws oneof dttlill& Howcvu, if thc StallAi￿1 lietum CLY￿t￿ le5 on instrad&thedaknutth¢yvTk that￿ in ow the PiLxure becom0m￿ mc posiiive. St#tistics tsll us b8klly howmally pcoplc atttndourthur¢K or¢ iwise4 ty)ttfirn¢4 4lldJDarriol bot don'trn￿￿r¢h0wWe8s a (￿D offaith srt adapllngto culttus] (ang4 utstswrittt by b)pe aThl The effe£ts4)ftheCovidpHnth)ic lmthubtedty arÈ infl￿nce0￿ Church-￿ whithwcare iil The DrèftPWry Miwon PL0rt. mofth¢ CbuT¢h olSmUaThJ's BAdl￿1 Aaloll PIAll. WA% rntril to 111 back rr Febn5, 2022. CfjntsineJJ widun the Plan w&$ the Propos￿ that M&%welltown with Lothe¥yJand NewAblw C]wt¢h. A yearlater iti FebNary 2023 the PmEosai w89 Ibst we wereto be￿tte& with Lo¢h(￿l￿￿ New Ably. The Mission Pl•rt for DwnfrK5and KitcudbriglyLw&$ 8pprowl by tht Pt¢JbyW of WexSc4tland onApil i6￿2023. Variousapptals ¢hr4L masjc, tmt of Oo Sufiday NovembEr24 21r24. aCoThgregati()Mal Vol¢ washeld s￿Ults￿￿Sty at. arvAL4thd 2nd NewAb (jU￿th whiththEBAsisofULiofft wsAppo¥￿ cOnfjn￿dt asth¢ klini5ttrofthe United rar8eof Msxwdhown Wes and New Ab￿ L Our Faith5h8re P9￿¢r$bIp Mathia itt knyagrows evu 5troDw.withtyie notsbk the BllTSSry sdtunewhith 1x8 Thiw olbwed over 30 youDgpwpletO 2ec£&s HighueduLiOD. We [￿ve rc8ular EKwsof thew individual Wc bavcsutwrtedTk Mathiaamywn inlk ￿lIdin8￿ turb1shtnc￿of thcirnew ¢hurcK and assistd fman¢ig1ty in tr PLwckncof 4PLipmwrt asyrll uDifonna fOr￿1r lknys. ondGtrts' Brlla W¢ fOrfittu¢to th¢ Twwll Tn￿ FoodbaDkthrougkn¥t iheywaNI again0urHawvE6rTh￿lt￿Th￿ d￿￿10Th$ WttEdelivers1￿them. (kntr4ysls this year benefJttdUNICEF Dum&its xl 08]10￿Y Fothl Traijj e#aLur has Faith Cour5csthisyear.oDeof whtch IoDkfdatY4ul's LettUtoth¢RO￿An￿. Our Slxial (Irouphavc provided a S￿la7 atboth Eathr and Cthzi#mas,alldMax. Wertmemixn wu¢ rwi)l¢ foronrof thB Ch¥lstian Aid LentstL h¢ld at SL John'"sChut¢h. oLWthu￿h is#]DErllberof The Gulld is avuy ￿tIve of ￿ch￿r￿.￿1th re8ulormeeling4 an in1￿c311Thg SaDgeof S￿akerSa￿d ev¢Tr￿ Sevtral of othEE Guilth havefvitKd with M￿wc11knvn WL'3 Gui Max. West Movies agaitt prov￿t0 bea p)pulgr moTrthly FTithy nigbt tor Its SprÉn8artd AovAmtE swJn4 shownga wide variety of fjlms from aroutbJthewO￿ %ome new and s>mc ￿kni¢s", Ivilh attviy oKmorabl¢ CKTrllab)retiort in ￿￿ve￿l￿rWlth Social Group forUmustcal%unshincon Lcith", with ae¢ompwj￿ Iy8i5 4>per. Even kn"didD't deterthe fiithfid W¢sf #Jthvifg￿51 Thi5 ha5 be￿ # vtty busy ye4r in thelife of M&xwelltown w￿1￿Urth and￿1 those9￿clat￿j in theirmany diffEntways with [Ytsrthts￿h Its aLviti4 both here [nour￿Lsh ¥￿liti the widermwld. We ￿¥¢ bcncfited 8reatly f¥Dm the￿￿￿1￿$M at￿ LX)mmitmEnt of Rcv. JohaDtt52ndthe Wildnerfamilyy struig owctrtsliall faith a5 weprtFwetot%k￿thc thatvconthe htiria)n in2025 ¥swcmLW¢ foThvard' raith 15 the uniled cl#brch oCM¥xwdlton We5taLd New Abbey Churdj orS￿￿and. i REvkw Thty¢ wa5 u sup]us for th¢ year of £2216 c• 10 a Swp]￿8 of £11.402 in 2023. Thc total foTwwd ate £638J59 made I￿or £352,825 tttrestrides£ £267.361 restri(tsl￿d £1&173 endOw￿tfund$. Th¢wiDcipal &¥￿t￿OI dm]￿ m¢4nk¢n' fe￿[8r0￿ering5s￿l the &IIAid lax rxlwrns whlth ar¢ tccorded intheCoft8rewiord OJUDL lrt 20248fvItv6's th)tot1￿ £54W){2023:£51,442

l>Jtittg thycr th¢ Cwlott lrt fttll, Its na Ministries •td Mis5kn Alk)¢4tion (now GrowVof£43J41. Rmount ofts% wveJ¥J %w£12J34 in to£12321 irt2ff23. 2024 hos seoi a kn￿r￿[pl￿$•lo 21)23 (h￿￿&￿)X0Fh)w￿ lllLxw￿aUdhl8l￿rcXFth￿tr￿ Whil4thc Cos￿1¢1￿￿1th¢11hcrbUl1￿08COStrc0Mttn￿eWf1se￿ATtslY thJetohe￿And 1i8htix&Offwirt￿rtsnO1ti ata simi18rlevd utsilst raal Intr￿mÉ raJt&1 tkthurch dld s& ## I￿rase in bank I[￿e￿I QD lavests•eTrt P•llty Perfor•tte I￿[ding$. held with ChuTth of S¢oll8nJ T￿￿, are ￿111 baweaj fjrowth FLwd is pw¢ ofthe Fatri¢ Ar4Th1 Fund wnd an ¢nthwmcnt fi]n(L fund8 cwrenily have ¥matkc( vah]c 8rt4tuthaL theirco The¢hUr¢￿ d￿¢￿ & Me-oATiew. was als) abl¢ to invcstaddilionaj monK¢5 iu tQ inV¢5¢m¢ntswhi( are rrkan¥d by Fwjelity Inve#Ma￿s6 theknF¢ iStIKs¢wiII providc ￿(flI￿)I 5wrc¢54)f Stt As with many Con￿r￿at￿n¥, tJwmFrof ￿￿tt1x￿haVCdiedOTtr￿m￿fUyedthtIIIInU.ThLg doeshwe a ￿e￿tIVe irt1￿ on the finattee>of the ¢bwch tFrw8h a drop of re8uI8T glvingofthe¢y)ngre8ai￿n. TheaveraBe2geof o)n8rcgadon is InC￿Ing and r1d￿ h&v¢ b￿Orne uctivr. This lu¥)1￿ more the numE¢r of yowi8pEpple attelldin%thw¢h scrvi(tJorbcing involv>Jin the lifeofthechurthh&%rdu¢e4.Thtyismrritity Ox toth¢m Icavtng EXLmfries fyfi]11.ttme4yJue41ion oremployment. Thecon8r¢8atioTh is a reelstered tharity. rnmber SC015925 8nd is ¥kniTri5te￿1 in a¢ÉxTrrth the trmis of Model Deedof Corritsiionby aDr4Kons' CourtwJlsskni&xw theActsHIR¥ws]afi¢)JL% ottheGen￿l As2embly oFth¢CTruTcth of scotl￿d. Tt 15 the TTL&e¢s p)li¢y knb)kl rvaerve& At the yew end thc Cb¥rch h¢]d hvo Er4uv¢ fllrmls ￿ th¢Chw¢h of Scotland InvL￿o￿ TTU The largw invotmert 15 held in of the Fabric Futtd Apptal which Is divided thr Dcpostt FuThl8 of £58J32 WLd 7,653 iti the Growlh Fthjd with a Cu￿￿1t YBlu¢ of £4i826 {8 totsi or £107J581. TheFatr￿ Fund A&¥￿1 initied ITD 1992 Mltk the #tm of r￿11)#￿¢ ot£lW.IMJ ov¢rthep¢ritylof10 y¢ar4 lo the Fabri¢ fund witb w anrtuttl thrO￿&h interest18￿wIlL This has bccn uKd in let￿(tiM to meet coslty rqxir5 8Th1 refirbFshmcnts Ic.&. rtrToofing ot the mansel Th¢¢apTthI ￿hav¢ brrn ¥cplaced if AsrnailerinvaltHentof£15,669iwheld intheRLYrveFundw]d isirtvestsj •]17￿7Y in theDep5iEFund{£l in 2023). Thi5 is ] unTEslrirtoJ I1J￿d to be drawn on in anoner8&JCy OT ￿ bxtst th¢ Congrw¢totMI #Lxxmt kt Th¢Ch4uch have lllso ibvested £llX),tI)O in to aFideliry Investment which is TW￿￿1￿1bY M¢Crne Firtartitti Suv1￿ Thi5 h&8 been It￿c8￿d in thc bope of ¢Bn wv<¥onp)ing i the futsw The lrtv4strneThLvAlutL%at 31rtDanlr wÈg£l18J58. Ther¢5ervepolicy i5th4 When&￿)IuS liTh15exi5t ITh thCcA>ngtegatio￿ ac¢outt¢ the tvp upeither of these fimd& &hivTher dlstwlon,to ahlghw raL¢of thi¢fesL Th¢￿u￿ alw hBkl f267JOI restriclcd fi]ndswkkh kn￿e Iren prnvidoj forth¢ywwx55pxifivJ No 13. Th¢ D￿￿Try. Court is th￿r￿j by ihe l)thi¢r or Ittteritll Moderntsw) and Tr?￿ts five lit￿ a y¢#r. Cenain Kspnsibilttie5aredele8knltotheFinan(Y Committeeartdthe TrotKi¢Committr<mr¢liu8a5 upw(priat TheKiTk wh￿h fivrtin￿￿aYWISmlx)nsib1e fvth¢spiritual atTairJwiths* the church. Allelths ¢ mtmbcrso1trtk&&¥￿s. Cowt.

MrAnkKtsoftht Kitk S¢55ion kr￿ Dew5. CoUrtatethed￿ity trwstex.TheKirk St&sion arethc elders of th¢dywth and #re¢l￿n ¢knsE m4nknof the ¢htu¢h who sreconsideredto haveappropriate glfls and skill& TheDE￿. Court 15 appolrtiÈd from wlthin the cortgr4atiOn grtd ofthe congregatlon 8re irtvitcd tro Im￿￿1n81t individusis who2tt believtyl kn have tlte &il]s 8TrAcommitawntw contribute kn the Ma[￿em￿l0r thcaffairs of t￿chUr¢b. Munbtrs 8r¢ 4pJinttd al2￿ atuwol c0n8rc8atl(￿￿ M¢etAll8 Lxllcd thepvry￿Sets(el￿ Deaecrt)& aftd aerVef0ra￿ThCd of three yt4r& may a)nlin￿ ID offi¢c atthc next I Con8regtitiothAI Meetilb8. Wilson Ogilvi¢ Nw DuconBspP3iD￿I 2W24 'al offitt- Ile8rtrs Mini inducted 21° O¢tt>ber 2021 Ses%ioTr c.lcrk [JoifiL]-. 2024, when badehua foTrJ farewel4 wi8Trth8 ¥v¥ry blu%in8 fijrthe T workd alongsid Join¢ Sus¥oD Clerk for 3 yeats-yke Dream Tr•m" &5 OD¢ kiadmwnb¢rof th¢Lwgrc8aiion 4bJbbthl us- andI wll rni5s IKr wis¢cowisel 4ryJ waGli￿ appnmc we it)w) new t{￿lI￿ry.] Ciryk bj th¢ Court.. Tmsyry Te4m'. SC01592J Dllmfrs D02 7AJ Xw¢llto￿￿eS[￿K8.Uk

JT Rthftit 8ndCo 5 BEK4leuck Strr Dum&io¥ DGI 2AT k of 91 Hi8b SÈrrKi knliesDOI 2BN B￿￿¢ ¢trdarKewith 4wlir¥ble hw 8Th1 UnidKiE8d(xTh Accourttiw Standw& {UnitvJ Kin8dom G¢neJslly Ac£%￿ed Ae¢ountkn8 PractT(t). Thellw wlithlew (kntiu in SotlaTh4 rtswituthetr￿￿¢tsf6FffepIe finwial 4steMerts f¢￿h fuwx¢i ywi¥hich 8ive ond f8irview ofthe of#lTairsof thecbur¢b and of the kncoming rewuTctsaadaF¥pll- c￿L0￿ Offfg)Wr￿jorth¢ thwrh for thatpttio(L th¢y¢ th¢ t[￿ at¢ rquimj sck¢l ￿i￿b1¢a￿0￿itt￿$p)IiCI¢S thenapply them cons2t¢ntly: obseryethe Èttd ptiKlples inlhe Ch￿ti￿% SORPIOI5: mak¢Jud8enxnts and cAimakn that arC￿N￿)n&bk prnthnt,. disclosed KleNplaitt¢d ittthtfithwidl prepar¢ the stawnents on th¢ p)inRconcunbAsts IIL%1nw￿]a > pres￿¢th11th¢ Tr tNsvs grt rEStX)rtsible for keeping acuJuDtiDg rwoTd5 which itilrJst with reLfonghle al timetbe risM￿[sI W￿(10￿ of th¢ ¢hurd) ett&bl¢ em9JY¢ thNt th¢ &4rneDts o)nWy wjththecl￿liesalld TTu*lnv¢5bnthllSwil¥ndl AcL21M)5gnd the awitiesAcwunt5{Scot10nd)ReBuEaiiotis 2(K)6 (&5 amen(1￿). They are IL￿ Tel￿nSIble fLY saf¢8uJJding the a%¥&$ of the and hts(¥ foT awblcstCP8 forth¢ rrtvthtw)n And detectionof fraud 8t)d otheri￿¢￿]￿ritiE5. -16IpJthLK￿d8l8ned0ftthelr bthglfby: 5t5s1wH CIErk

l rtwjrtnn th¢o¢wrtqof th¢ dwity ftytheye4re￿lèI31A1DtteMber. 2024. wbich att xtoutonp 7tol6. Cl￿111¢$ 4T¥J TnL¢8 (So)tIAndl Att2(K)5 ChtrJ'Lia (S&AtaDd) Res￿1(￿$ 2006 {&% ￿e￿kd). The d￿tY If￿1S u)nsidtt that the Budit r¢4uirqncllt ofRc8Ltlattott 10 (I) {a) to (c) ofthe A¢ ¥xwnts Re8uldiM$ does rA)t llpply. It 1$ my re&￿￿1b]lty to ex8mit)e the a%r•wir•J UBtsthe ￿loTr 44 (11 1¢) of the A¢t 3TrJto statc whdherpartioJ18r nqtta5 hav¢ cometomy trthtio4. B¥ls of l#dep¢Mdelltexminer'J ¥¢atW•L My exarllinatiDn i$ixrrirdouL tn aw?tdJnirMryth li(gulatioft 11 Oft[%Chth￿e5 A¢court18Kthlandl Rcgulationts 20￿ (&8 om¢&d¢dl. An CXJTnillthon inckndesa revlew otthe R¢ords keptby the and a com. P3Ti50n of the ￿￿JUnts [￿￿￿ted those recorits. 11 ￿￿0 in¢luiks W1￿U21 itrms OT dis dtrtskt￿ do not the evid￿th￿¥)uIrt btsrn4uSred ill th ¥Jii aThlcoThsequ• I do Trjt exFress an aL¥litopinK￿ on IILC VICW 8iVtn by theaccounts. whKb 41v¢sy￿ rCay)rAbl¢￿weto b¢litrethAtin Itty mrtl r¢quiff4wJIs'. tD kttp arLounting rax)rd5 Ina￿Kd￿n￿￿lth seAiDn 44 (11{a}ofthB2005 Adxl P4ulation 4 of the 21M)6 A¢thiwEtsRCgulat￿ns. alld to pr¢p•r¢oLwunty wbi¢b ￿With thravcoynttn8 re¢s)rth ¢Trnply wtth Re8uigtioa 8 vfth¢2 Rwjl h&vettoi or vthith my OpiD1￿ XeMton 8hwbl drawn in a proptr of the Ir JT Rc]MLi¢ & Co 5 Bucel¢Jwh Street Dumfri¢s DGI 2AT

Unres￿(10] Gtraal Fthj Ilethrthd FLryI 2023 77,lOJ tSD 1.158 5J55 83J51 8•,19 CTraritthle Activ#i 1.1 14SI 792 851 92 ctwutheActrih 87 16 87,458 16213 I￿J￿71 .401) (9.528) 851 176) 13J78 13,2 <4181 <9.9461 56? 2216 3412 27TJ07 &16.143 624.741 T￿1 267 IB.I73 638.i59

Tuty12D24 Trth11023 177 150 179.148 259WJ 4S3331 44492 10 12221 175.877 175535 14KI 1&53&5 175535 BJ61 iwj {1*58) {iM5 18U28 IVi22 352A25 267 1$.173 1&17J 1$.IrJ 267JOI

51125 17 277J07 ?J61 352A25 267J61 bthifofthtTr•KThyT••J

ACcou￿tiNg Poleleg The aco)unting vhith havr kn •p￿led con5ithtly In th¢ and pIxal￿g ye9r in dea]fns wkh items which ￿ LYbnsidd material lothe4cc￿￿￿ are 5et4Jin teknw. B¥ig ofpr¢p4r4doD of R&%xnmendtrJ w11￿ble to ¢hJTitits pewTrng thcir a¢u)wts in actoth¢c with the FiDancI￿R￿JrtIllg St4rtdArda(n)li¢able in the UK and Rybli¢of IT¢knd (FRS102). th¢thRrilE￿￿l Trllstet lfiv¢stDxnt (Swtknd) A¢t 2rA>5 the Chaiilics Aix%Mmts {S¢oiknd) Re8ul&tions 20(h5 (ag amffld¢dk TheCIHrch (wrtilutssapublicknefrt etttity asdefillcdby FRSILI2. Thctsu#eeswnsith￿ tknre ore nonutrtsj U￿r￿l￿ti￿￿t th¢ Chur¢h's thlily town¢lweas a Fund ucollllllng R¢striC￿J ar¢ furtd8 subittt to rcstriLXtons a5 to their whk may bt dxJar&l ty the a)nw OF wtth IIKir or ¢wttyJthYou8h le88] pro¢ew knt oill within the WAderOtrJ￿t of thity. E1K￿￿t ful￿5 which hav¢beu 8ivffl on the condrÈion that th¢ oxi¥Énal ¢qJ1¢DI￿LIll 15 not r¢ducrf i￿tthe in￿ffle thtrefrom is f￿the purpDse d¢fuKd in #CLO]dAn￿￿t￿tbe￿bje¢tsOfthe chdrity. unr¢thI￿ fllttdq ve exrndAble at the di￿10￿ of th¢ irt fwtherKe of the objec& of the Charity. If wrt$ of the 8re ea1rn￿￿ at the lth5(Tffli￿ of truaca for a pallIo￿9r purro5¢. th¢v 8r¢ d¢&8nat¢J &8per4t¢ This desI￿ti￿1 ha5 4ngthhinlstNtive onty aryj doE¥ not legdly rtthictthe dj5creu￿ to apply the fund. IJ Income rttogntrion All ir¢ome 1$ indudeAI irt the SOFA when lh¢ ¢lArity 15 Iwliy entitid to the it￿. p￿￿151ty of eits a￿d the can be me￿Ure with JutTirifflt reli8lMlity. For legxies. entitl￿art 15 the Ofth¢ch￿ity ￿ing1￿?tlrICd of an imp￿dingdIStriI￿ti(￿￿ or the leBa¢y betsi8 re￿$v￿A. JAA¢ed servicu and fa￿￿1[e¥ Dwatèl pMfe&%lott￿ seTvlces Lknjalcd ￿lItiES ¥r¢ rw80izEd % irtiJnJc the darity h l ov¢r thf i¢em. %￿Y condiiioos A55Wiated with the donated item hwe bw) mel the of tr￿10M7¢ b£￿11 from the vse by the thOTity of thc ifun is priobl¢ artd thAi ￿￿0]￿1¢ can br e•Jr¢d reliably. In wÉth th¢ Charities SORP IFRS102) th¢ gax71 Volunt￿ rime of on8re8aliort members isrtot reco￿)Z￿. On rttupL d￿ta profrJ5iwJh servttttsand donated fa¢ilili¢5 arerwmrzal on th¢ ofthegiftto thecharity whi¢h i$lhe wn¢)unithe£h*rity would have wrllingtop4ytooithDWVi¢<S r tsiliiies of quiyaltnl eamomic ba¢fit on the opcn maTkd; o eOTreswndin8 fjniouNt ts rew￿1Zelj9$ ¢xrthJiture kn theptriod receipL re¢¢iYab on fimd5 held oft depxit is in¢ludgJ wheft rteivoblefind Ihe wi(nmi be Yelllbty by the chthty: thls 55310rrnolly IllK)n rnLifJ£ation of the imerfsiwid orpayabk by th¢ Bank y9

AJ] ￿PEnd1thre Ls Éccs)wited for ott 2D oc£nuls bBsis hL5 btrJ2 cLqt8ifJ heslings Ihat 888wall tQ8ts rejatslknthe ￿E8C￿Y. Exp￿t￿Ne isrecogniJ 152 Itg81 obliWiM make ￿y]￿all¥ ty third p&rtiC4 it iè prob)k that 5ettl&tttht wlll be requirej, ￿d smomt be mwural S1&f￿l￿t￿li3biljty. Tatttible fixed assd9 #lld dq)recltlon including the hA]Is athd manse. ve&ed in Ihe Congrrgation (Ff Mlxwclltown Wcst Thurth Dumfri¢%NowaSithrthi¢Jni5payabktstheu8eofth￿4$%ts. Ex￿1￿ey￿L1￿r￿ontheye￿1r9r¥] maintawe ofthese is expm(knJ inthr Sta¢ethtsi of Fin8n&81 Adivities in the in the liability arise5. As It is diffiojlt to v81u¢on trf)th the thurth •t hjll th4¢ builthngsarevJdudedfiDm thct4E8ibl¢ fix¢das￿. cslirntsl V￿￿e0￿￿e￿￿T¢th ￿￿￿￿￿OnCUrrellt tn8rketccmthliL￿SdI thc t1￿0(£40￿￿￿￿j bLxn inc4Tryal¢d Bnd w&5 Capitalised￿thIn fOn8lble fixal forthe fi￿ttl￿e￿Wing 2010. AII tansible fixcdasts costim8 in exce&8Df£l.tAWhavingavalv¢ t0th¢thorIty8r￿ thanoncycar. otheT thsrtthosewuralforspt4iti¢pup>s4 reLPit8liwJ.Dcpreciation i5provNledOnastra¥ght.lu)ei￿1S writeoffthec£Mor initial y￿￿1£55r￿ldUaj valu< ocwlbk tIKedass&50v¢rthelr&sttmadwefi liv Buddi .50 ye4rs .SywJ Fixui ￿et aTestatsJ &trnaTtet valuethe i1•￿¢ shea dat& lJnrt41ised 881rL4 8nd lo (rprrSU￿ tkn diffuea￿ beiwcen markct valu¢ 8L thr ¢￿ of the yw {, if pur¢hwl IDth¢yw.th¢diffcrnLbaw¢￿ L¥￿ ndmArketV9Juegtthe endoftheyar. Rdised8ain and I0￿re[￿esent thedIffe￿¢ebetween the iY(*eats on disp)sal and themaTkdv£lueat the wrtot. thcy¢•ru if prchased tn thcyear. T#￿•1 Kwalts)￿L Wrst Chur¢h 1$ r&y￿lIttl 8$ a ch8rity for th¢ putywofaH)li(¥ble 1xuli￿ legisla￿0 alld k5 tIKrtforc ￿t 3ubi¢rtto on its ¢haritsbl¢ s¢tiViti￿. Th¢ dwity li re8&tttiJ for VAT P￿e 10

M4xv¢lttown WtJt D￿1￿leS F4otestrJ ikt FI￿ntIal Ststements f•r Yer￿le￿ 31s¢ De¢ember 2Q24 2 donatiow & 14•ckJ Unrnstrteted Re5trtded Emdowmenf Twxl Funds 2024 Totsl 21)23 52.588 10.6tX) 12,334 51899 51,442 11.461 12221 650 L¢ga¢ies Tax recovered on Gift Aid Clvb subs￿1￿￿)￿ & Do￿(lon5 Other IU34 546 1.635 4.842 5.388 1.635 1,097 83 58 Of ts income from & l¢g4ci¢y IL 2023, £79,635 was wrestrithd aDd£9J56 was res1r1￿. 3 from dwltablEellvltles U￿re11rtCted Rtttritt&l Endowme￿ Tot1 Funds nds Trfal 2023 Wedding and Fuoerab s￿Ial 0)Ile￿I0￿$ 150 150 830 230 362 592 830 830 150 Of the 5nconK from C￿lIable 2023. £230 wa5 uJveArifftd and £362 r¢3tr1cteiL 4 fro• othertraainELthlties U￿￿ti￿cl¥j Re￿rIcted Elldo)ThteTrt Totsj Fund 2024 T•tal 21)23 Rent rtt¢ived 1.096 3,088 FuThdrdiyingeveThs Of the income from other tradinBXtivitie5 ill 2023.£3.488 was ￿￿EstriCt￿l. S kneom¢ U*r¢stTkt￿ Restrtdtd EndowD)¢Trt Totsl 21124 T•tsl 2023 1.582 4.464 2.433 Bank ittierest 2.898 851 Page 11

Nthut•*htFIHaMtsI SIAIEaeNts for yUTeth031stDettrAbtr >)24 87 Min￿￿115& M￿5￿•1(3￿1￿4toG 43.541 I,IM2 9JJll 43J41 41517 Ilndth 4,462 11411 49 1&221 ft8221 1124 .663 AVE9u¥￿tne Jmw 894 8J84 lJ85 1.018 35 362 74 335 335 155 31J Atsg's 217 870 16213 217 87.371 103,584 I￿.152 0ftr¢yrth￿￿MCI•i1￿k￿tIV1ts45 n2023.U6.N2 vrn4nvostri￿. £13 j60w￿l¢#Ii¢ttyl 2fr2J

I F￿rA11#￿ ffilliw T A¢ iJ•Du•y2024 17.L Ai31st 370. 17P06 At 1StJ￿￿2oI4 cl￿r0[theY￿ 103.6 117.778 1S,162 la162 At31st]knI￿ At3IJtD￿tr￿￿2J 266.4 2.821 M•thtV4h¢at TitJmw2023 179.69J 13394 13578 A#t31#f￿￿2025 192917 179.693 IW89 1519 114J 48.826 i3J3 UDtslnrom¢FLw&Chw¢hoFWl#vJlth¢¥tyJTn 14987 aiftAid 870 910 876 Gen¢r•l 259Mi) Il8.471 117fft)J 11.8 15.6rJ I8OJ86 {1.858) Cumtli•tsliliES 267 631J59

Jl.1224 216J82 IQ67F (4J34) S.17F 791 117.4 35W5 .￿D} J7 1521 1310 {(•yJ} AhrA¥ A (l5$> Q171 921 {41f 7,3fj1 143 593 05071