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]ri￿1ng1e 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 cU￿ent
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 surp1￿8 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 M￿St 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 TrU￿eeS 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￿. re￿iVed £ 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 Sti￿lld
All Church of Scotland c4>ngregations contribute to the National Sti￿nd 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