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$of rdi81￿ to thc Fwple tn evtsy ptrithof
SLYrtl*Jdthrwh a (erritorial minislry. Et ctropctatc& wlthothtrthwchLq Trn v*¢ytse¢lmi￿icd knJie3
S￿lIand ond
Iw] in the yeor ofthcDisrupuon. 1843, as Maxwcl1¢ow￿ FTC¢ ChvT¢b. I￿th￿Y•r. F￿*
Churth c4￿$￿e8th1OnS￿ert fon1￿1 th¥ovghDUt Scotl*Jd by memberB of the Parish chwche5NYl￿-Qthlle i
ppxt of the offr¢c$ki￿ ofwor5thip ￿ ￿11 a minis*r witlwut th¢ vfa
The unif￿ ofthc FTtt and the unit￿ Pr*an (ThurGh in 1gMI brDught4 of nam&
Mo%*Ylltow(k Unitrd FreeChuYch. 1929 saw thea￿￿8amatIon of thc Bw¥hsof t￿rnfrIes 2nd Ma¥wrlltoffii.
Th8tyeATakn saw thc Gr& Rffl]niotL of Cknrth4 whththe unit￿ Ftv* Churth 8fKt the Cburch of ScI)dB￿l
unitr￿alld our ￿ng[￿aLl￿ its third n4me: Wtst thyrch ofScDtlan
Sy* worship ot Maxwelltown West tBktJplaccat I1:￿) &m. Thcff arcfow main cd2brati￿ or
CothrntsnitinthiTtrt8theyeat- On Jutte, Sei*&YJbEr&nd Lle¢ember. wlth 8 legs forn)d lon* Co]nmuni
beld at thc end of t￿Year.
PrNw k) eachquarterlv ComTrNThi￿ Dirrirt Ekkr5ViSit dl m¢mt¢TS thJiv¢rthegJrren(i¥Y
of'thttlact" . ￿t¢hurCh *lJlch c￿￿a1n$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.lin<a4* Su5thy l)wvu8h ourthi* m4xw¢JlEownwestAry.uk
These 8eThxces8rethen availa>l¢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 utstswrit*tt by b)pe aThl
The effe£ts4)ftheCovidpHnth)ic lmthubtedty arÈ infl￿nce0￿ Church-￿ whithwcare *iil
The DrèftPW*ry Miwon PL0rt. mofth¢ CbuT¢h olSmUaThJ's BAdl￿1 Aaloll PIAll. WA% rntril to 111
back rr* Febn**5, 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 w*sAppo¥￿
cOnfjn￿dt asth¢ klini5ttrofthe United r*ar8eof Msxwdhown Wes* and New Ab￿ L
Our Faith5h8re P9￿¢r$bIp Mathia itt knyagrows evu 5troDw.withtyie notsbk
the BllTSSry sdtunewhith 1x8 Thiw olbwed over 30 youDgpwpletO 2ec£&s HighueduL*iOD. We [￿ve
rc8ular EKwsof thew individual Wc bavcsutwrtedTk Mathiaamywn inlk ￿lIdin8￿
turb1shtnc￿of thcirnew ¢hurcK and assistd fman¢ig1ty in tr PLwckncof 4PLipmwrt asyrll
uDifonna fOr￿1r lknys. ondGtrts' Brlla
W¢ fOrfittu¢to th¢ Twwll Tn￿ FoodbaDkthrougkn¥t iheywaNI again0urHawvE6rTh*￿lt￿Th￿
d￿￿10Th$ 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¢
rw*i)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 forU*mustcal%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
diff*Entways with [Ytsrthts￿h Its aL*viti4 both here [nour￿Lsh ¥￿liti the widermwld. We ￿¥¢
bcncfited 8reatly f¥Dm the￿￿￿1￿$M at￿ LX)mmitmEnt of Rcv. JohaDtt52ndthe Wildnerfamilyy str*uig
owctrtsliall faith a5 weprtFwetot%k￿thc thatvconthe htiria)n in2025 ¥swcmLW¢ foThvard'
raith 15 the uniled cl#brch oCM¥xwdlto*n We5taLd New Abbey Churdj orS￿￿and.
i REvkw
Thty¢ wa5 u sup]us for th¢ year of £2216 c• 10 a Swp]￿8 of £11.402 in 2023. Thc total
foTwwd ate £638J59 made I￿or £352,825 tttrestrides£ £267.361 restri(tsl￿d £1&173 endOw￿tfund$.
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 th*yc*r 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￿$•lo 21)23 (h￿￿&￿)X0Fh)w￿ lllLxw￿aUdhl8l￿rcXFth￿tr￿ Whil4thc
Cos￿1¢1￿￿1th¢11hcrbUl1￿08COStrc0Mttn￿eWf1se￿ATtslY thJetohe￿And 1i8htix*&Offwirt￿rtsnO1ti
ata simi18rlevd utsilst ra*al Intr￿mÉ ra*Jt&1 tkthurch dld s& ## I￿rase in bank I[￿e￿I QD
lavests•eTrt P•llty Perfor•*tte*
I￿[ding$. 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¥, tJwmF*rof ￿￿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 u*ctivr. 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 theActs*HIR¥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 initi*ed 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 #Lx*xmt kt
Th¢Ch4uch have lllso i*bvested £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 31rtD*anl*r 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¢
N*w 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
Dllmfr*s
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 Uni*dKiE8d(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￿$p)IiCI¢S thenapply them cons2t¢ntly:
obseryethe Èttd ptiKlples inlhe Ch￿ti￿% SORPIOI5:
mak¢Jud8enxnts and cAimakn that arC￿N￿)n&bk prnthnt,.
disclosed *KleNplaitt¢d ittthtfithwidl
prepar¢ the stawnents on th¢ p)inRconcunbAsts IIL%1nw￿]a* *> pres￿¢th11th¢
Tr tNs*vs grt rEStX)rtsible for keeping acuJuDtiDg rwoTd5 which iti*lrJst with reLfonghle al
timetbe risM￿[sI W￿(10￿ of th¢ ¢hurd) ett&bl¢ em9JY¢ thNt th¢ &4*rneDts o)nWy
wjththecl￿liesalld TTu*lnv¢5bnthllSwil¥ndl AcL21M)5gnd the awitiesAcwunt5{Scot10nd)ReBuEaiiotis
2(K)6 (&5 amen(1￿). They are IL￿ Tel￿nSIble fLY saf¢8uJJding the a%¥&$ 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￿1*S 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 m*rt*l r¢quiff4wJIs'.
tD kttp arLounting rax)rd5 Ina￿Kd￿n￿￿lth seA*iDn 44 (11{a}ofthB2005 Ad*xl 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 ￿ LYbnsid**d 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 St4rtdArd*a(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#eeswnsi*th￿ 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 th*ity.
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 exr*ndAble at the di￿10￿ of th¢ irt fwther*Ke 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￿$v￿A.
JAA¢ed servicu and fa￿￿1*[e¥
Dwatèl pMfe&%lott￿ seTvlces Lknjalcd ￿lItiES ¥r¢ rw80izEd % irti*JnJc the darity h
l ov¢r thf i¢em. %￿Y condiiioos A55Wiated with the donated item hwe bw) mel the of
tr￿10M7¢ b£￿11 from the vse by the thOTity of thc ifun is pri*obl¢ artd thAi ￿￿0]￿1¢ can br
e•Jr¢d reliably. In wÉth th¢ Charities SORP IFRS102) th¢ gax71 Volunt￿ rime of
on8re8aliort members isrtot reco￿)Z￿.
On rttupL d￿ta profrJ5iwJh servttttsand donated fa¢ilili¢5 arerwmrzal on th¢
ofthegiftto thecharity whi¢h i$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 cLqt8if*J heslings Ihat
888wall tQ8ts rejatslknthe ￿E8C￿Y. Exp￿t￿Ne isrecogni*J 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)recl*tlon
including the hA]Is athd manse. ve&ed in Ihe Congrrgation (Ff Mlxwclltown Wcst Thurth
Dumfri¢%NowaSithrthi¢Jni5payabktstheu8eofth￿4$%ts. Ex￿1￿ey￿L1￿r￿ontheye￿1r9r¥]
maintaw*e ofthese is expm(knJ inthr Sta¢ethtsi of Fin8n&81 Adivities in
the in the liability arise5. As It is diffiojlt to v81u¢on trf)th the thurth •t
hjll th4¢ builthngsarevJdudedfiDm thct4E8ibl¢ fix¢das￿.
cslirntsl V￿￿e0￿￿e￿￿T¢th ￿￿￿￿￿OnCUrrellt tn8rketccmthliL￿SdI thc t1￿0(£40￿￿￿￿*j
bLxn inc4Tryal¢d Bnd w&5 Capitalised￿thIn fOn8lble fixal forthe fi￿ttl￿e￿Wing 2010. AII
tansible fixcdas*ts costim8 in exce&8Df£l.tAWhavingavalv¢ t0th¢thorIty8r￿ thanoncycar. otheT
thsrtthosewuralforspt4iti¢pup>s4 *reL*Pit8liwJ.Dcpreciation i5provNledOnastra¥ght.lu)ei￿1S
writeoffthec£Mor initial y￿￿1£55r￿ldUaj valu< ocwlbk tIKedass&50v¢rthelr&sttma*dwefi
liv
Buddi
.50 ye4rs
.SywJ
Fixui ￿et aTestatsJ &trnaTtet value*the i*1•￿¢ shea dat& lJnrt41ised 881rL4 8nd lo
(rprrSU￿ tkn diffuea￿ beiwcen markct valu¢ 8L thr ¢*￿ of the yw {*, if
pur¢hwl IDth¢yw.th¢diffcrnL*baw¢￿ L¥￿ *ndmArketV9Juegtthe endoftheyar. Rdised8ain
and I0￿re[￿esent thedIffe￿¢ebetween the iY(*eats on disp)sal and themaTkdv£lueat the wrtot.
thcy¢•ru if prchased tn thcyear.
T#￿•1
Kwalts)￿L Wrst Chur¢h 1$ 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 Ye*r￿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 dwltablE*ellvltles
U￿re11rtCted Rtttritt&l Endowme￿ Tot*1
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• othertraainE*Lthlties
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¢ i*J•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
1*519
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