The Church of Scotland Dunscore Parish Church RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congregation Iyo: 080454 Charity No: SC016060
Reference 2nd Administrative Information Chartty Name.. Dunscore Parish Church Charity Registration Numk: SC016060 Congregation Reference No: 080454 Contact Addrt8s: Craigeller, Mansegate. Dunscore, Dumfries DG2 OTD Trustees Rev. Mark Smith Kath Aitken Matthew Aitken Archie Anderson Sheila Anderson Andrew BatT Jenny Dobson Michael Dobson Vari Drabble Rev. Tim Hamer June Harni¢r Brian Johnstone Colin Mitchell Pam Mitchell Alison Robertson David Shaw Margaret Steele Amber Walker Kevin Wallac¢ Mary Waugh Robert Waugh Principal Office•bearers Minister.. Rev. Mark Smith Session Clerk- Colin Mitchell Chair of the Congregational Board.. Kath Aitken Clerk to the Board: David Shaw Church Treasurer: Robert Waugh Independent Examiner Bgnkers D R Mitchell B.A., C.A. Farries Kirk and Mcvean Dumfries Enterprise Park Heathhall Dumfrics DGI 3SJ Bank of Scotland 91. High Street Dumfries DGI 2BN
Trustees? Annual Report Year ended 31 December 2025 Structure, Governance and Management Governing Document The Church is athninistered in cordanCe with the tern of the Church of Scotland's Model Deed of Constitution. Recruitment and Appoinlment of Trusttts Members of the Kirk Session and the COnggatiOnal Board are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those membcrs of the church who aTe considered to have th¢ appropriate gifts and skills. The minislcr, who is a member of the Kirk session, is elected by the congregation and inducted by Presbytcry. The Congregational Board is appoinled from within the congregation and members of the congregation are invited io nominate individuals who are believed to have the skills and commitment lo contribute lo the management affairs of the Church, to become members of the Board. Board Membcrs are then appointed at the Stated Annual Meeting and serve for a period of three years after which they must seck rc-clcction at the next Stal¢d Annual Meeling. Organisational Strnclure The Chair of the Congregational Board is elected by Board members and the Board rneets five limes in a year. The Kirk Session which meets six times a year is responsible for spiritual affairs within the church. Objectives and Activities The chUh of Scotland is Trinitsrian in doctrine, Refonned in tradition and Prcsbyi¢rian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom ihroughout ihe world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of rcligion lo the people in every parish of Scotland through a territorial minislry. It Covoperates with other Churches in various ecumenical bodies in Scotland and beyond. Aehievements and Performance Dunscore Church roll at the present time stands at 138 with the average weekly attendance each Sunday being 25. W¢ live-stream our services each week and nomiajly 314 people use this facility . We also record our services on YouTube which attracts 2040 people each week. Once a month we hold an 'AII Together Now, act of worship which aims to be family friendly. This service, which members of a team of 5 plan and lerf nornlally has an attendance of 20-30. We continue with our Kids in Kirk. once a month. where children attending are led in child friendly worship by two of our church members. Typically from I to 5 children attend. In the summer. two of our younger church members organised and led a holiday club which attracted between 4-1 O children.
We continue to enjoy several special services such &$ the joint services with our linked congregation of St Ninians, in Moniaive. a Holocaust memorial service. an early morning Easter service a Harvest service and a Remembrance service. Many of these attract attendance from non-regulars. Our orchestra service of lessons and carols just before Christmas can have as many as 70-100 present. Chrislingle is another such service that we see &8 outreach in nature along wilh Carols in the Pub. Several church members are very actively involved in organising and delivering services to our local care home and participate in The World Day of Prayer. We are fortunate to have a retired minister &s well as a church member who h&s completed the Introduction to Designing and Leading Worship course and so are well served to cover services when Mark, our minister. is on holiday. Our Minstrr pIleS an article for the local community magazine which is produced three times a year. Facebook is also used regularly to promote church activities Church s¢rvic¢s are always followed by refreshments and the majority of people stay to enjoy this time of fellowship. A new event for our church community 'La Posada, was championed this year by one of our members and we hope to make this an annua] event. 'La Posada, occurs during advent and involves those who wish to participate being asked to welcome figures represenling the Holy Family into their hom¢ and give some hospitality to those bringing the figures. These hosts laler are invil¢d by another participatin8 family where they pass the figures on and receiv¢ hospitality. The journey w&5 photographed and posted on Facebook. This was very successful and m¢aningful to those who participated. The 'Connect' Bible Study group numbers 8-12 and is led by members of the group. Our twinning with the Ndola Church in Zambia continues although making contact can be SPOTadic. The Eco-group consists of12 or so members who continue to litter pick in the area and to highlight ¢¢ological matters by lobbying parliament and supporting Eco-congregation Scotland. We also host an exceptional freecycle service. The 'Heritage Centre, within Dunscore Church is open on Sunday afternoons between April and October and contains memordbilia relating lo Jane Haining, the church and village. Our expert on Jane Haining delivers many talks to Guilds and Rurals locally throughout the year. We often host groups from Hungary and this year we welcomed a large group of theology students who were visiting sites of interest relating to Jane Haining. Fundraising is an important part of Church life both socially and economically. We benefit from our plant, bric-a-brac and book sale and our tcas are legendary and well support¢d. We host the occasional concert and local groups such as the amateur dramatic and Fairtrade groups re8ularly use our church building. Our Church is represented in many community events such as th¢ Gala and pub quizzes and we f¢¢1 this is an important part of our Chutch Mission. Financial Review This year Dunscore Church accounts show an incre&se in the total fund value. This was largely the result of a legacy whxch h&s boosted our reserves &$ well &s gaining interest in ow savings account. Without the effect of such one-off payments the receipts figure still shows a small surplus over payments demonstrating the solid commitment of the members and th¢ sound decisions of th¢ Congregational Board. With the need to carry out major repairs to the Church in the foreseeable future. it is imperative that we have the financial means to meet the costs involved . The reserves should go some way towards this goal. supplemented by fundraising and hopefully also by grant assistance. Overall the accounts for the year ended 31 tkcember 2025 show that Dunscore Church is in a satisfactory financial position.
Trustees, Annual Report (cont.) Year ended 31 Deeember 2025 Reserves Policy It is the Trustees, policy to hold sufficient reserves to cover anticipated expenditure for six months. Al the year-end Dunscore Church held unrestricted c&sh funds of £108,350. This figure represents more than twelve months of eXpenditte in 2025. Statement of Trustees, Responsibilities The members of the Kirk Session / Congregational Board must prepare financial 5tatemcnts which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Congre8ational Board are responsible for keeping proper counting records which, on request, must refleci the financial position of thc Church at that timc. This must be done to ensure that the financial statemeThts comply with the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 and the Regulations aneni 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 andlor detection of fraud and other Ic8U1aT1ties. Approved by the Trustees and signed on their behalf, Colin Mitchell Session Clerk Dunscore Parish Church Charity No: SC016060
Trustees, Annual Report (cont.) Year ended 31 December 2025 Independent Examiner's Report to the Trustees of Dunscore Parish Church I report on the accounts of the charity for the y¢ar ended 31, December, 2025 which are set out on pages 7 to 12. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the tern]s of the Charities and Trustee Investmenl (Scoiland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charlty trustees Consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state wheth¢r particular matters have comc to my attention. B Ydsis of independent examiner'5 Statement My cxaminalion is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of thc accounts presented viith those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examinalion, no matter has come to my attention which gives m¢ reasonable cause to believe that in any material rcspect the requirements: to keep accounting records in accordancc with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounls R¢gulations, and to prepare accounts which accord with the accounting r¢cords and comply with Regulation 9 of the 2006 Accounts Regulations have not been meL or to which, in my opinion. attEntion should be drawn in order to enable a proper understanding of the accounts to b¢ reached. Signature.. Name: D R Mitchell B.A., C.A. Address: Farri¢s, Kirk and mCvea Chartered Accounlants Dumfries Enterprise Park Heathhall Dumfries DGI 3SJ Date.. ILl*> 312
Dunscore Parish Church Recei ts and Pa ments Account Year ended 31 December 2025 Unrestricted FuDds 2025 Restricted Endoivment Funds Funds 2025 TotAI Total Receipts Note 2025 2025 2024 Donalions Ikgacies Activities for G¢tt¢ratin8 Funds Bank/ Deposit interest Lnv¢slment income Weddings and funerals Lif¢ and work Sale of inve$tments Glebe rentlotheT endowmenl Endowment rent Messy Chuwh Grants Other receipts 28.101 17.751 310 28,411 17,751 31,261 29,483 2,106 2.232 60 2.166 2232 4,410 1,048 950 126 950 126 1.170 126 2.500 691 2,500 691 250 701 29,766 17,539 Total Receipts 54.457 370 54.827 115,754 Payments Costs of genernting funds Charitable activities Governan¢¢ ¢osts 33,106 1,945 35.051 66,587 Total Pydyments 33,106 1,945 35,051 66,587 Excess of Receipts over Payments for year before transf¢TS 21J51 (1.575) 19.776 49.167 Transfers Exces5 of receipts over payments for year 21JSI (lJ75) 19,776 49,167
Statement of Balances At 31 December 2025 Unrestricted Funds Restricted Funds Tot21 2025 Total 2024 BAnk & De sit Balances Bank & d¢posit balances brought forward 86,999 13.312 100,311 51,144 Movement in year: Exces5 of receipts over Payments for year 21.351 (1,575) 19.776 49,167 Bank & deposit balances available to b¢ Carried forward 108JS0 11,737 120,087 100?11 Investments at market value at 31.12.25 No Investments beld Ayset8 Liabilities The accounts wer¢ approved by the Kirk Session and Financial Board on ior4+M$4nu4 Ib on behalf of the Kirk Session and Financial Board .For and .Colin Milchell, Session Clerk .-Robert Waugh, Tr¢asur¢r Dunscore Parish Church Charity No: SC01060
Dunscore Parish Church Notes to the Account l Trustee Remunera¢iou and Related Party Tr4nsaclion8 The Minister received £1,573 for trdvel, telephone and broadband expenses. Our Associate Minister Rev.T. Hami¢r. who is a tTusiee. received £ 316 for Pulpit Supply. 2 Movements in Funds Atljan 2025 At31 De¢ 2025 Receipts Payments Transfers Unrestrieted funds General Fund 86.999 54,457 33.106 108.350 Restrieted funds Lubuto Fund Messy Church Organist Fund 1.858 1.257 10,197 360 10 1.140 130 675 1,078 1,137 9,522 Endowmen¢ fulldj Total Fund8 iooJii 54027 35.051 120,087 Pur oses of Restrleted Funds Lubuto Fund: This is a fund to promote our links with a church in Zambia. Messy Church.. This is a fund for a¢tivili¢s for children and young people io which everyone 15 welcom¢.' children, par¢nts. ¢arcr5 and friends. Organist Fund: This fund w&% set up for payin8 an organist with a legacy from the late Mary Whittle.
Unrestricted Restricted Endowment Total Funds Funds Funds 2025 2025 2025 2025 Total 2024 3Analysis of Donations: WFO (Gift Aid & Non-Gift Aid) Tax Recovered by Gift Aid Ordinary Offerings (Open Plate) Other Offerings, Donations etc. 16.201 5,376 4.056 2.468 16.201 5.376 4,056 2,768 16,516 4.837 3,918 5.990 310 Totsl donatitsns 28.101 310 28,411 31261 4.All8tyJis of Payments: Costs of generating funds Fundrnising goods 90 Total cost of generating funds Charitable a¢tivitie$ 90 Giving to Grow Presbytery dues Ministcr's expenses Donations Pulpit supply Other slaffing costs F&bri¢ repairs and maintenance Consolidated FAbric Fund Council Tax 18,378 634 1.573 18.378 634 1,573 I,ioo 316 675 1,833 19.025 483 1,823 50 237 555 2,512 1,100 316 675 1,833 1.383 1.383 1,267 k Illll Heat and light Insurance Oiher building costs Church office expenses Life and Work Lubuto Twinning Messy Church Youth Fund Licences and memb¢rships Other expenses 3.168 4,139 571 60 126 3,168 4,139 571 60 126 40 130 479 446 3,049 3.722 30,778 233 126 40 130 112 568 2,038 479 446 Total cost charitsble activities 33.106 1,945 35,051 66,587 Governydnce Costs Independent examiner's feès Total Payments 33.106 1,945 35,051 66,587 io
- Minister's Stipend ASI Church of Scotland congregations ¢ontribut¢ to the National Stipend Fund which bears the costs of all ministers, stipends and employers, contributions for national insurance. pension and housing and loan fund. Ministers, stipends are paid in Ordance with the tkaiional stipend scale. whieh is related to years of service. For th¢ year under r¢vi¢w th¢ minimum stipend was £32.433 and the maximum stipend (in the fifth a]id subsequent years) £39,856.
- Collections for Third Parties 2025 2024 Children's Society Food Bank Embrace Middle East Medical Aid for Palestinians 67 49 55 217 119 In 2025 Poppy Scoiland collecied dirwtly after the Dunscore Church Rernembrance service.
APPENDIX ' FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December 12