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 COng￿gatiOnal 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 chU￿h 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 p￿IleS 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 eXpenditt￿e 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 I￿c8U1aT1ties.
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

5. 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.
6. 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