The Church of Scotland Dunscore Parish Church RECEIiYfs AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation No: 080454 Charity No. SC016060
Reference and Administrative Information Charity Name: Dunscore Parish Church Charity Registration NumFKr: SCOI 6060 Congregation Reference No: 080454 Contact Address: Tru51ces Independent Examiner Bankers Bank of Scotland 91. High StreeL Dumfries DGI 2BN
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document The Church is administered in ac¢ordanc£ with the tern of the Church of Scotland's Model Deed of Constitution. Re¢ruitment and Appointment of Trustee8 Members of the Kirk Session and the Congregational Board are the charity trustees. The Kirk Session members are the elders of the church and ar¢ chosen from those members of th¢ 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 appoinled from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment to contribuie lo the management affaTrs ot the Church, to become members of the Board. Board Members are then appointed at the Stated Annual Mecting and serve for a lod of thrtt years after which they must seek T¢<lection at the next Stated Annual M¢¢ting. Organisational Structure The Chair of the Congregational Board is elected by Board members and the Board meets five times in a year. The Kirk Session which njeets six tAmes a year is resFK)nsible for spiritual atTaArs within the church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Refonned in tradition and Presb)rterian in polity. It exists to glorify CJod and to work for the advancemenl 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 people in every parish of Scotland through a territorial ministy. It C04)perates with other Churches in various ecumenical bodies in Scotland and beyon(L Achievements and Performance The number of parishioners on our Roll for 2024 is 138. Morning services are attended by an average of 25 people, watched on-line live by 0-3 and an average of 20 watch the recording. Due to the leaders of Messy Church moving to another are4 we have replaced these monthly services with one called -All Together Now, which is aimed al all ag¢s. This has been well received and we continue to refme these services with suggestions from the congregation. Kids in Kirk is also held once a month where two adults Irad a session for children outwith the sanctuary. We enjoy communion three to four times a year and are tying different forniats. Over and alK)ve our regular Sunday services, there is a monthly evening service, a Conventicle, a Holocaust memorial event, an early-morning Easter service as well as Remembrance Day and cl]ri1ng1e services. Fellowship and refresbments are very popular after ail services. Our
Trustees, Annual Report (conL) Year ended 31 December 2024 Connect bible study programme attracts iKtweeD 8-15 people. Three of the four teams who provide short church services at thc local care home are forni¢d and organised by members of DunscoTe Church. Two of our chuwh members wrote a short book commemorating the 200 years since the cUent church building was built and this is on sale in the Heritage Room which is open every Sunday between Easter and October. We try to k¢ep our church and our Christianity present in the wmmunity with an excellent and up- towdale website, Facebook presence and with very active email communication. Our church building is used for fund-rdising and infonnative events including arnichair travel evenings, a Following Death forum and concerts. The local Amateur Dramatic group uses the church for practice and production purposes and the Fairtrade group hold meetings and a very busy Big J3rew event in the hurch each year. Other w)pular fundraising initiatives are the annual planl-sale with bric-a-brac and books, a presence at the local Gala day and an open garden and afternoon tea at the manse. Our Church Family is well respected and represented within all other organisations in the village. Financial Review The Dunscore Church year started financially with a surprise reduction in amounl paid to us by Church of Scotland foi glebe rent. This decr¢as¢ was an amount which equated approximately to our nornial annual fundraising totsl. This unwelcome news came shortly before it emerged that the replacement ot.the Manse roof was required. The cost of the works to the Manse roof. approxtmately £30,000. to bc shared with our sister congregation. Glencairn and Moniaive Church, focussed our congregational board on targeted fundraising. This situation also triggered an application for a grant from Church of Scotland which happily resulted in a IOOO/o recovery of the roof replacement cosl. This welcome contribution. aIong with the generous donations from the members and supporters, has enabled Dunscore Church to end the year with a surp18 of receipts over payments. We were also fortunate this year to be recipients of a legacy which was placed in our 95 day account, thus giving Dunscore Church a Cushion against future expenditure within a background of falling membership and the continued responsibility for maintenance and repair of Church and Manse buildiThgs. For additiona] transparency. this 95 day account h&$ now Ixen placed along with the other unrestricted bank accounts. In summary. the annual accounts for 2024 show that Duwore Church has the resilience to withstand unexpected financial challenges and consequently has ended the year in a satisfactory financial position.
Trustees, Annual Report (conL) Year ended 31 December 2024 Reserves Policy It is the Trustees, p)licy to hold sufficient reserves to cover anticipated expenditure for six months. At the year-end Dwiscore Church held unrestricted cash fimds of £86,999. This figure represents more than twelve months of expenditure in 2024. Statement of Trustees, Responsibilities The members of the Kirk Session I Congregational Board MSt PT¢par¢ financial statements which giv¢ sufficient delail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congregational Board arc Tcsponsible for keepin8 proper accounting records which. on request, must reflect the financial position of th¢ Church at that time. This musi be donc lo ensure that th¢ financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the R¢gulalions anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention an(Vor detection of fraud and other irregularities. Approved by the TrUeeS and signcd on their behalf, Dunscore Parish Church Charity No: SC016060
Trustees, Annual Report {eonL) Year ended 31 December 2024 Independent Examiner's Report to the Trustees of Dunscore Parish Church I report on the accounts of th¢ chaTity for the year ended 31 December. 2024 which are set out on pages 7t0 11. Respective responsibilities of trustees and examiner Thc charity's trustees are responsible for the preparation of the accounts in accordance with the frm)s of the Charities and Trustee Investm¢nl (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trnstees consider that the audit Tequirement of Regulalion 10(1) (d) of the Accounts Regulations does not apply. It is my respO$1b111ty to examine th¢ accounts rcquired under section 44{1 } (c) of the Act and to state whether particular matters have come to my attention. Basis of iDdependeDt examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of thc accounting records kept by the Lharity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in thc accounts. and seeks explanations from the trustees concerniiig any such matters. The procedures undertaken do not provid¢ all the evidence that would be required in an audit, and consequently I do nol express an audit opinion on the view given by the accounts. Independent examiner's slatement In the course of my examination, no matter has come to my attention which gives me reasonable cause to helieve that in any material respect the requirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and Comply with Regulation 9 of thc 2006 Accounts Regulations have not been meL or lo which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date. 13 Zozr.
Dunscore Parish Church Recei tsandPa ments Account Year ended 31 December 2024 UDrestrieted Restiieted EDdowment Fund$ Futyd8 Funds 2024 2024 Totsl Total Receipts Note 2024 2024 2023 Donations Legacies Activities for Generating Funds Bankl tkposk¢ interest Investmenl incorne Weddings and funerals Life and work Sale of investments Glebe rentlother endowm¢nt Endowm¢nl rent Messy Chur¢h Grdnts Consolidated Fabric Fund Other receipts 29,876 29,483 1.385 31,261 29,483 26,344 4.382 1.048 4.410 1,189 2,617 87 1.170 126 1.170 126 1,179 250 701 250 701 3,500 709 29,766 29,766 17.539 17.539 Total Receipts 114J41 1S54 115,895 34,436 Payments Costs of generating nds Charitable a¢tiviti¢$ Governance costs 65.911 676 66,587 35,584 Total Prdyments 65,911 676 35,674 Ex¢es5 of Re¢eipts over Payments for year before transfers 48.430 878 49J08 (1.238) Trao$f¢rs Exeess of receipts over payrnents for ye*r 878 49J08 (1,238)
Statement of Balances At 31 December 2024 Unrestricted Funds Restri¢t¢d Funds Total 2024 Total 2023 Bank & De $it Balgnces Bank & dep)sit balances brought forward 38.569 15,299 53,868 55.106 Movem¢nt in year: Excess of receipts over Payments for year 48,430 878 49.308 (1.238) Bank & deposit balances available to be carried forward 16,177 103,176 53068 Investments a¢ market value
t 31.12.24
Nationwide 95-day saver account figures now part Bank & d¢wJsit balances above 17,539 Assets Liabilities aOQ> The accounts were approved by the Kirk Session and Financial Board on ........................ For and on behalf of tliL Kirk. %Lqsion apil liM*tllL i'll Ri)Jrd Dunscore Parish Church Charity No: SC016060
Dunseore Parish Churcb Notes to the Account l Trustee Remuneration RelAted Party TrnDwtioDS The Minister reLcived £1.82i for irak. I, telephone and broadband expenses. Our Ass(xiat¢ who is a In. reiVed £ 237 for Pulpit Supply. 2 Movements in FuDd5 AtlJ*n 2024 At31 Dec 2024 Reeeipts P4yments Transfers Unrestricted funds General Fund 38.569 114.341 65.911 86.999 Re8trleted funds Lubuto Fund Messy Church Organist Fund Consolidated Fabric Fund 445 .369 10,752 2.733 1.413 1.858 1,257 10.197 2,865 112 555 Endowment fundi Total Funds 115395 66.587 103,176 Pur ses of Restrieted Funds Lubuto Fund: This is a fund to promote our links with a church in Zambia. Messy Church: This is a fund for activities forchildren to which everyon¢ is w¢lwm¢: children. parents, carers and friends. Or%anist Fund: This fund was set up for payin8 an organist with a Iwcy from the late Mary Whittle. Coll80lidgted Fabric Fund: This fund was set up in 2019 with the purpose of dealing with the proceeds of renting out the manse during the vacancy. It is administered by the Chur¢h of Scotland on behalf of Dun5core Church.
Unrestrieted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 3Analysis of Donatiott8: WFO (Gift Aid & Non-Gift Aid) Tax Recovered by Gift Aid Ordinary Offerings (Ow Plats) Other Offerings. Donations etc. 16,516 4,837 3.918 4,605 16,516 4,837 3.918 15.982 4,593 3.416 2.353 1.385 Total donxtlOll8 29876 lJ85 31261 26J44 4.Analysi8 of Payments: Costs of generating fundj Fundraising goods 90 Total eost of gen¢ratln% funds 90 Charitsbl¢ activities Giving to Grow Presbytery dues Minister's 6xpenses Donations Pulpit supply Other staffing costs Fabric r¢pairs and maintenan¢¢ Consolidated Fabric Fund Council Tax Heat and light Insurance Other building eosts Church otTice expens¢s Life and Work Lubuto Twinning Messy Church Youth Fund Li¢ences and memberships Other expenses 19.025 483 1.823 50 237 19.025 483 1,823 50 237 555 2.512 19.332 483 1,636 418 356 693 125 555 2,512 .267 3.049 3,722 30,778 233 126 1,267 3.049 3,722 30,778 233 126 1,252 2,664 3.550 672 548 168 2,552 181 542 412 112 112 568 2,038 568 2,038 Total ¢oJt charitable activities 65.911 676 66.587 35,584 GovernaLee Costs Indep¢nd¢nt examiner's fees Totsl Payments 65911 676 66.587 35,674 io
S. Millister's Stilld All Church of Scotland c4>ngregations contribute to the National Stind Fund which bears the costs of all ministers, stipends and employers. contributions for national insurdnce. pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale. which is related to years of se]Ce. For the year under review the minimu]n stipend was £31.642 and the maxitnum stiFKnd (in the fifth and subsequent y¢ars} £38.884. 6. Collectlons for Thlrd Partles 2024 2023 Children's S(xiety 119 In 2024 Poppy Scotland colleded directly aft¢r the Dunscore Church Remembrance service. li