St Michael's and South Church Dumfries
The Chllrch of Scotland
Financial Statements
Jt
For tbe Year Ended 31 December 2025
Congregation No: 080491
Charity No.. SC 016201

St Michael's and South Church
Trustees. Report
Year ended 31 December 2025
The Trustees present their annual report and fjnancial ststements of the charity for the ycar ended
31 December 2025. The financiaI statements have been prepared in a¢cordance with the accounting
policies set out in note I to the accounts and comply with the Gen¢TaI Assembly Regulations for
Congregational Finance. the Charities and Trustee Investrncnt (Scotland) Act 2005, the Charities
Accounts (Scotland) Regulations 2006 (&8 amendd) and Accounting and Rq)orting by Charities:
Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on
16 July 2014.
Objectfiv￿ and Activities
The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyfrrian in polity.
It exists to glorify God and to work for the advancement 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 evcry parish of Scotland through a te￿itOrial ministy. It co-operales with
other Chur¢hes in various ecumeni¢ai bodies in Scotland and beyond.
Achievements and Performance
St Mich&el's & South's primary function is to proclairn the Kingdom of God. We do this through
our athlons in word and sa¢Tament and through the pastoral care of its congregation and thos¢
living WAthin the bounds of its parish.
After the introduction of our new Minister. Rev.Gary Peacock, the main diet of worship is now on
a Sunday at I1.15am. This is to ¢nable Rev.Peacock to attend to our linked charge of Irongray,
Lo¢h￿ttOn and Tcrrcgles. We have a regular congregation whose numbers are slowly going up
after the Pandemic of around 65-70 which rises to around 80-85 at our bi-annual Communion
Services. Fellowship is held after m05t services in our hall where te￿ coffee and biscuits are
seTved to members and visitors over an inforn)al chat. We see this as an essential part of our
outreach, actively encouraging visitor5 to come for coffee, whether they have attended worship or
ot.
St Michael's & South is designated the "Burgh" Kirk and as such host5 numerous special services
throughout the year. The regulars being The Robert Bums Celebration Service and our Norwegian
Connections Service which celebrates Dumfries's conne¢tion to Norway during the second world
war. We are also involved in our local Gala "Guid NybuTTiS" where our minister plays an active
part in the Gala Day and the church also hosts the Kirkin, of the Cornet Service which starts a week
of celebTations. These celebrations mark the granting of the town's Royal Charter in 1186. We
also host local dignitaries during the All￿Ual Forces Day service. Other services of local or national
signifiGan¢e aTr held, where appropriate.
We also have a regular Remembrance Service on the Sunday nearest I I, November each year and
a very well attended Christmas Eve service, at which over 100 people attended in 2025.

St Michael's and South Church
Trustecs? Report
Year cnded 31 De¢tmber 2025
Minister
Now that we have a pemianent Minister we are looking forward to stabilising the offer of worship
and faith-based activities. We are also keen to work to be more attractive to our congregation and
the wider parish.
Kirk Scssion
St Micbael's & South Kirk Session meets bi-monthly. The Session 15 responsible for the SpirituaI
and Temporal affairs of the Parish. Delegated powers and responsibilities have been given to
working committees.. the Way Ahead Group" tbe Finance Committee. the Fabric Committ¢e and
the WoTslup Conunittee. A short note of their remit is noted below:
Ahead Grou
has the remit to look at all possibilities to open the Church to the
community and help increase foorfall to our buildings and diversify our incotne streams.
The finance Committee meets monthly to review our income and expenditure. ensuring all costs
are kcpt to a minirnum while maintaining the standard our buRldings are in. and to authorise work
in between Kirk Session meetings within the financial controls set by the Session.
The Fabric Committee to look after the buildings of the charge, being the Manse (QU￿ntIY rented
out), the lesseT I￿[1 (forn)erly The Men's Club). the main hall and the Church itself.
The Worshi
Committee helps when pulpit supply 15 not available and may be able to cover our
new mirjister's holidays, therefore. cutting the cost of Pulpit Supply during the year.
These committees are in place primarily to support the work of the minister in his duti&s with his
much-enlarged parish.
Additional meetings of the Session can be called as and when required and is called by the Session
ClerL
The Session overse¢s the production of the Kirkgate Magazine and the News from the Pews
newsletter. Kirkgate News is posted to all families listed on our Communion Roll and News from
the Pews is designed for the worshipping congregation and is given to each MeM￿r in attend8nce
at church.

St Michacl's and South Chureh
Trustees, Report
Year ended 31 December 2025
Grou
and Or
anisation
Tbe Sunday Club is for young people aged three and above. The Sunday Club has been ￿tive
throughout 2025 during school temi times and is supported by a dedicated band of volunteer
teachers under the leadership of Dr Ruth Thomson. The Club put on their annual Nativity play in
December and also are part of the weekly service until they head oifto the hall to learn about the
WOTd of God at a level of understanding appropriate to their ages. Thanks must go to the parents
and grandparents who bring their young people week on week.
The Junior Choir continues to rehcarse in the Church on a fortDighily basis. Numbers throughout
2025 have grown sligbtly and they take part tn service5, where appropriate, along with Diva Voice
who support special services and oi ' Light Up A life switch on night.
The Guild Continues to hold meetings on the second Monday monthly during their session and
have an active syllabus.
St Michael's & South Burns Club m¢¢t monthly and continue to celebrate the work of the
National Bard. A special service is held amiually in the ChuTch followed by a wreath laying
C￿monY at the Mausoleum in which Burns and Jean Armour's bodies are interred. The original
grave and the Mausoleum are visiied by people from all over the world.
The Bible Study Group meet in the Church Office on the third Tuesday monthly. Passages from
the Bible are discussed and different views put fonvard in a safe place.
The Choir tskes part in OUT Sunday Service5 and enhances the signing to the glory of God. Under
the leadership of our exceptional org&nist Simon. The choiT would welcome new members.
Fellowship Team - Tea, coffee and a cake is a very important part of our Sunday gathering. Ethel
who has co-ordinated this vitaI service has Stepped down placing fellowship in the hands of
Flower Arrangcrs- A very small, but d￿Icated, team work week on week to ensure flowers are
in church. Most weeks members of the Parish donate to the cot in memory of a loved onc or a
special personal occasion. Our flower calendar is ably looked after by Jean.
Church Visitors - Under the organisational skills of Richard and with the support of a team of
volunteer5, we continue to open the Church to visitr)rs of the t(Trwn. People from all over the world
travel to Dumfries for Bums. the Norwegian connection and other farnily ties. During 2025 a
Graveyard Tour w85 developed and has been delivered by our Development Officer and another
tcaTll of volunteers and will continue in the years to come.
D¢v¢lopment Officer- In December 2023 the Ktrk Session agreed to invest in an 18-month
contract for a Development Offjcer. The role began in February 2024. The session in July 2025
agreed not to continue with the Tole and the position ceased at the end of August 2025. The
momentum started by the Development OffiGer since then has been picked up by the Elders.

St Michael's South Church
Trustees, Report
Year ended 31 December 2025
Financial Revieiy
The Finance Committee has worked hard to keep an eye on income gen¢rated and costs, The
r¢view for 2025 makes harsh reading due to work that needed to be c8ryied out to the steeple which
we could not wait for grant applications to help with the cosL The continuing decrease on giving
and the major increases in utilitie5 has Tesulted in a substantiat reduction in our reserves. The
Session are awar¢ of the now urgent need to redress some of the one-off expenditure that has
occured over the past two yeaTS.
During the year under r¢view. tncoming Resources decreased from £152,672 to £77,002, a deereose
of around 49.5 %. However, last yeavs incoming resourses did include three bequests totalling
£70,967.
Risk Mana
cmellt
In a volatile economy there is an on80ing threat to our overall financial performan¢e. However. the
Kirk Session strive to reduce risks and has instructed the Finance Committee to meet rnonthly and
keep a very strict review of costs and income against the budget they approved at theiT December
meeting. Thi5 will include the Development Officer's cost. Members are encouraged to attend on
a regular basis and give to their church along with an annual call to review givings and increase,
where p)ssible. The Church activities at the prescnt time expose it to little in the WAY of financial
risk. It has no credit risk nor liquidity risk and whilst it is subject to interest rate risk. the sums
involved are in no way matuial.
Reserves Polic
The Charity Trnstees have considered the reserves requiTed and have taken into account their
current and liabilities. It is the Trustees. policy to hold reserve5 of at least 6 months
expenditure including designated funds. At the year end the Church held unrestricted funds of
£120,012 of which £461 had been designated for the Guild and £2,497 had been designated for the
Burns Club. The remaining balaure of£l17,054 represents about ten months of th¢ 2025 level of
expenditure. 2025 expenditure did include one-off costs including a boiler TeplacenwiL roof
repairs and a major organ service.
The church also held £11227 of restricted ￿ndS and £2,773 of endowment funds which have been
provided foT the purpose5 specified in No* 14.

St Mieh2el's 2nd South Church
Trust¢e5' Report
Year ended 31 Decembcr 2025
Structur
Governance and Mana
ement
The congregation is a registered charity in Scotland under charity number: SC 016201 and is
adrninistered in accordance with the tern]s of the Deed of Constitution (Quad Omnia) and is subject
to the Acts and Regulations of the General Assembly of the Church of Scotland. This was updated
in November 2024 to the Fomi of Unitary Constitution.
Members of the Kirk Session are the chaTity trustees. The Kirk Session members are the elders of
the church and are chosen from those members of the church who are ¢onsidered to have tbe
appropriate gifts and skills. The Interim Moderator is not a member of the Kirk Session but acts a5
a chair or moderator and is appointed by the Presbytery. The Kirk Session m¢ets quarterly as per
schedule and can and does meet more frequently as and when deemed necessary. The Kirk Session
15 responsible for the spiritual and tempornl affairs of the congregation. Certain responsibilities
have been delegated to the Fabri¢ Committee and Flnance Committee. The Fabric Committee was
amalgarnated with the Way Ahead Group in December 2023 to ensure the fabric work of the
Church can continue.

St Mi¢h2el's and South Chur¢h
Trustees, Report
Year ended 31 Deeember 2025
Referenc¢ and Administrative IDforn)ation
Trustees
Audrey Brown. James Carnocban, Douglas Dawson (retired Sept 2025). Donald Durrant (retired
Nov 2025), George Erskine (died Jan 2025), George Ferguson, George Galbraith (retired Jan
2025), Elizabeth HaiDin& Janet Henderson, William Howat. Ethel Inglis, Jean Johnstone, Christine
Mcclymont, Craig McEwen, Graeme McIlorum, William Milven. Anne Moffat, Rena Murray,
Esther Preston, Richard Reade, Heather Reilly, Andrew Trotter, Roy Watson, Fiona Watson, Joan
Wright.
PrAneipal Offi¢e-bear¢rs
Minister.. Gary Peacock
Session Clerk: Esther Preston (to June 2025)
Session Clerk: Audrey Brown (from June 2025)
Chur¢h Tr¢asurer.' Craig McEw¢n
Principal Offiee
St Michael's and South Church
St Michael Street
Dumfries
DGI 2QF
Church Office
25 Castle Street
Dumfries
DGI IDL
Charity Registration Number
Registered with Officc of Scottish Charity Regulator under number: SC016201
Independent Examiner
Craig Paterson. B.Com CA
Farries Kirk & McVe8n, CA
Dumfries Enterprise Park
Heathhall
Dumfries
DGI 3SJ
Banken
Bank of Scotland
91 High Street
Dumfries
DGI 2BN

St Michael's and South Church
Trustees, Report
Year cndcd 31 Deeember 2025
Trnstees? Responsibilitlcs in Relatlon to the Financial Statements
The charity trustees aTe responsible foT preparing a tTUStees' annual report and financial statements
in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial
ststements for each year which show a true and fair view of the state of affairs of th¢ chaTity and of
the incoming resources and application of resources, of tbe charity for that peLiod. In preparing the
financial statements, tbe trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the method and Principles in the applicable Charities SORP.
- make judgements and estimates that are reasonable and prudenl.
- state whether applicable a¢¢ounting standards and slatements of recommended practice have
been followed, subject to any departures disclosed and explained in the fInancial statements.
- prepare the financiaL statements on the going ¢onGern basis unless it is inappropriate to
presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disc105e with reasonabl¢
accuracy at any time the financial position of the charity and to enable them to ¢nsure that the
rinancial statements comply with the Charities and Trustee Investment {SGotland) Act 2005 and th¢
Charlties Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for
safeguarding the assets of the ch8rity and hence for taking reasonable steps for the prevention and
detection of fraud and othtr irregularities.
The trustees arc responsible for the maintenance and integrity of the ch81ity and financial
inforniation on the congregation's website. Legislation in the United Kingdom governing the
preparation and dissemination of financial ststements may differ from legislation in other
jurisdictions.
Approved by the TTUStees and signed on their behalf,
A Brown, Sessioll Clark
Date: 27 Mareh 2026

St Michael's and South Chur¢h
Independent Examiner's Report to the Trustees of St Michael's and South Church
Ycar ended 31 Dee¢mber 2025
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on
pages 9 to 17.
Respective respon5ibiliti¢s of trustee$ and ￿a￿]ner
The charity's trus¢e¢s are respoDsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts
(Scotland) Regulations 2006 (a5 amended).
The charity InJ5tees consider that the audit requirement of Regulation 10(1) (a) to (c) of the
Accounts Regulations does not apply. It is my responsibility to examine the accounts as required
under section 44(1) (c) of the AGt and to State whether particular matters have come to my
attention.
Basis of indep¢ndent examiner's statement
My examination is ca￿led out in accordance with Regulation I l of the Charities Accounts
(Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting
records kept by the charity and a comparison of the accounts presented with those records. It also
includes consideTation of any unusual item5 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 requtred in an audit, and consequendy I do not express an audit opinion on
th¢ view given by th¢ accounts.
Independent ¢xaminer 5 StatCJll¢Dt
In the course of my examination. no matter has come to my attention
which gives me Tea50nable cause to believe that in any material respect the requirements:
- to keep accounting Teeords in accordance with Section 44(1) (a) of the 2005 Act and
Regulation 4 of the 2006 Accounts Regulations (as amend￿), and
- to prepare accounts which accord with the accounting records and comply with Regulation 8
of tbe 2006 Accounts Regulations (as amended) have not been met, or
to whicm in my opinion, attention should be drawn in order to enable a proper undeTStanding
of the accounts to be reached.
Name.. Craig Pate
on, B.Com CA
Professional QualificationlProfessional Body: Institute of Chartered Accountants of Scotland
Address.. Farries, Kirk & mevea￿ CA. Dumfries Entery>Tise Park, Heathhall, Dumfries. DGI 3SJ.
Date: 27 March 2026

St MichaeI's And South Church
Statement of Fillanckal Activities
Year ended 31 Doe¢mber 2025
Unre51ri¢¢ed Restricted
Funds
Funds
2025
2025
Endowment
Funds
2025
Notc
Totsl
2025
Total
2024
Incom¢ and endowments from..
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
Total Income
Note
59.748
4.242
5.085
5.062
581
60.329
4,242
5,085
132,489
2,402
7,626
8,542
1.613
265
.020
1.000
846
Expenditure om:
Raising funds
Charitable a¢tivities
Other
Totsl eJpenditllr¢
123
146.235
123
147.407
223
169,lJ2
699
146,358
473
147.530
169355
Net incomel(expettdlture) before
galDS and losses 04 invcstments
-71.222
147
547
-70,528
-16,683
N¢t gain51(losse$) on In￿5(ments
Net ineOmel(expendl￿re)
147
547
-69,427
-15.481
Transfers between Funds
20
-20
Not movement In funds
147
527
Roeonelllgtion of funds:
Total fimds brought fonvard
Total funds earried forwArd
190 113
120011
11080 ￿246
20) 439
134011
218920
203 439

St Miehael's and South Chllr¢b
Balance Sheet at 31 December 2025
UNr¢stri¢tcd
Fllnds
2025
Restritted Endowm¢nt
Funds
2025
Totol Funds
2025
Totsl Fund5
2024
2025
Note
Flxed A55ets."
Tangibl¢ 2SS¢1$
ItLve5tsnents
Totsl Fixed Assets
15.374
15
Currcnt Assets
Debtots
Ca%h at bank and itt hand
Totsl Currtnt A55¢ts
LIAbllitles
Crcditor5 falling due within one year
r4et Current Assets
io
15,000
l5.OQO
104
2.773 ￿97
2,773
119597
10,000
196 689
206,689
105,597
J 1227
960
li
104 6J7 ￿27
960
118638
906
205,783
CTeditOTS falling duc after tnore than onc ￿aT
Ntt Ass¢t5
li
120 011 ￿27
134011
220 056
The fund5 of the tharity".
Endowm¢nt furtds
R¢stricied income funds
Unrestrieled income fvnds
Tothl thirity funds
12
2,773
2.773
1.227
120011
134011
2.246
11.OBO
190 113
203 439
11.227
120011
120011
11227 ￿773
The accounts were approved by the trustee$ on 27 March 2026 and Signed on th¢ir behalf by..
G Peacocl Minist¢r
C M¢EWe￿ Trwurer
io

St Michaells and South Church
Year ended 31 December 2025
Aceountin% Policies
The principal Accounting policies, which have been applied consistently in the current and preceding
year in dealing with items are considered material to the ac¢ounls. are set out below.
Basi5 of preparatloD
Th¢ financial statements have b¢¢n pr¢par¢d in a¢¢ordan¢e with Accounting and Reporting by
Charitics: Statemcnt of Recommended Pra¢tic¢ appli¢abl¢ to charities preparirtg their accounts
in accordance with the Financial Reporting Standards applicable in thc UK and Rcpublic of
IrelBnd (FRS102) i65ts￿ on 16 July 2014 and the Financial Reporting Standard applicablc in the
UK and R¢public of Ereland (FRS102), the Charities and trustee Investment (Scotland) Act 2005
and Ihe Charities accounts (Scotland) Regulations 2006 (as amended).
Fund aCCDUlltin
Funds are classificd as either restricted funds or unrestricted funds. defined as follows.
Reslri¢l¢d funds are funds subject to specific requirements as to their use which may be declared
by ihe donor or with their authority or created through Icgal proccsse5, but still within the wider
obje¢ts of th¢ charity.
Endowmerti funds are fund5 which have been given on the condition that the original capital sum
is not reduced. but the income there from 15 Used for th¢ purposc defined in ac¢ordan¢e with the
objects of the Charity.
Unrc5tri¢t¢d fund5 are expendable at the discretion of the trustees in furthcrance of thc obje¢t5
of the charity. If parts of th¢ unrestricted funds ar¢ earmarked at the discretion of the tru5te¢s for
a particular purpose. they are d¢signat¢d as a s¢parate fund. This designation has an administrative
puipose only and do¢s not legally restrict th¢ trustees, discretion to apply the fund.
Ineomin% resollrees
Income is recognis¢d when th¢ charity has ¢ntitlement to the funds, any performance conditions
attached to the item(s) of income have been met. it is probable that the income will be r￿e1ved
and tlie amount can be measured r¢liably.
Donatcd services and facilities
Donated professional services and donated fa¢iliti¢s are recognised as ineomc when the charity
has control over the item. any Conditions associated with the donated item have been met. the Teceipt
of economic benefit from the use by the charity of the item is probable and that economic benefit can be
measured reliably. In accordance with the Ch￿IlLeS SORP (FRS102) the general volunteer time of
¢onEreEation memb¢rs is not r¢cognised.
On receipt. donated professional s¢rvices and donated facilities are rccognised on the basis of the value of
the gift to th¢ charity which 15 the amount the Charity would have be¢n willing to pay to obtain services or
facilities of equivaIent economic benefit on the open market. a corresponding anjount is then Tecognised
as expenditure in the period of receipt-
lllterest rccelvnble
Interest on funds held on deposit is included when t¢ceivable and the amount can be measured reliably
by th¢ Charity. this is noM￿llY upon notification of the interest paid or payable by the BEnk.
li

St Michael's and South Church
Yesr ended 31 December 2025
Fixcd A55ets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets.
including the Church, halls and manse. vested in the Church of Scotland G¢n¢ral Trustees. No
consideration is payable for the use of thesc assets. Expenditure incurred on the repair and
maintenance of th¢se assets is ¢harged as resoutces exp¢nded in the Statement of Financial
Activities in the period in which the liability arises.
All langible fixed assets having a value to the charity great¢r than one ycar, other than those acquir¢d
for specific purposes, are capilalised. Depreciation is provided on 2 straight-line basis to Write off
the cost or initial value,1¢55 rc$idual value, of tangiblc fixed assets over their estimatsd useful lives..
Fixtures, fittings and offic¢ equipinent
10 Years
Investments
Fixed asset investments are staled at market value at the balance sheei date. Unrcalised gains and
losses represent the difference between th¢ market value at the beginning and end of th¢ financial year
or. if purchased in the year, the difference between cost and market value at the end of the year.
Realised gains and losses represent the difference between the procceds on disposal and Ihc market value
al the start of the y¢ar or cost if purchased in the year.
Taxation
St Michael's and South Church is recognised as a charity for the purposes of applicable taxation
legislation and is therefore'not subject to taxation on its Charitable activities. Thc charity is not regist¢red
for VAT and resources expended therefor¢ include irrecoverablc input VAT.
12

St Michael's and South Churcb
Notes forming part of the financial statements
for tbe year cnded 31 December 2025
Unrestricted Rc5tri¢ted
Funds
Funds
2025
Endowment
Funds
2025
Tot41
21125
Total
2024
2025
l DonAtSon$ and Lcgacie
Offering5
Tax re£overcd on Gift Aid
Legacies
Value of donated good$
50.297
3,940
581
50.878
3.940
46.535
10,Doo
7Q.967
250
5.511
581
132489
Income from donation5 and le8acies wa5 £60,329 {2024 £132,489) of which £59,748 was unrestriGtcd {2024 £131,855) artd
£581 w&5 rcstricted (2024 £634).
Other donations in¢ludes Tea & Coffees £1.168.17. Light A Life £2,740.34. Guild subscriptions £288 and Burn$ Club
subscrtptions £420 and retiral collections totalling £894.62.
2 Intom¢ from eh#ritable actiwities
W&ldings, baptisms aod funeTals
Coffee mornin8s. rag bags e¢¢
Guided tour5
Donation5 for ¢haritie5
Other
910
910
510
76
1.34B
468
2,636
696
2,636
696
42
In¢om¢ from charitabl¢ a¢tivities was £4,242 {2024 £2.402) of whleh £4,242 was unrestricted (202, £2,402} and £Nil was
r¢strtckd {2024 £Nil).
3 Ineotho from other trgdlng #etlvltles
Rent received- H8]Is
Rcnt rcc¢ivcd- Man5C
980
980
4.105
810
6.8 16
Dividends reccived
DeposÉt intCT¢5t
5.062
265
265
1020 ￿46
Total Inv￿tMent incom¢ was £6,346 (2024 £8542) of whi¢h £5.062 was unrc5tri¢ted (202 £7,035), £1,020 Iv8s from
Endowment Funds (2024 £1,040) and £265 was r¢striGted12024 £4671.
S Other Income
Oih¢r
1.000
her In￿Me was £1,000 InsurancB ¢tolm for roof. (2024 was £20 survey incom¢ and £1.592.95 ratcs refund).
13

St Miehael's and South Church
Not¢s forming part of the financlal s¢atsm¢nts
for thc ye4r ¢nd¢d 31 Do¢ember 2025
UDrcstrlcted Restricted
Fund5
2125
Endowmtnt
Flliids
2025
Total
2025
Total
2024
Z025
6 Analysi5 Dr ExpeDditurc
Raising Funds
Investment Mart88er's Fees
Offtting Envelop¢s
123
123
123
123
223
223
ChiritAbl¢ A¢tiviti¢s
Ministries & Mission Allocation
Presbytery Dues
Voluntory AddStional Stipend
Minisi¢r's Expenses
ministeri￿ Assist8nC¢
Pulpii Supply
Other Salary Costs
Fabri¢ ii¢pairs & Mainienance
Council Tax
Other Buildings Cos
Church office Expens&
Organ & Music
Charitable Donations
Oth¢r Bxpenses
43,446
1,360
43,446
1,360
27,363
1.072
1,309
1209
1.060
31,073
15.027
598
23.235
6.567
16.073
676
5.811
146235
1,060
31,073
15,027
598
23,235
6.567
J6,073
676
6.983
147.407
5.698
33,962
65,468
22,334
4,383
2,931
468
699
699
473
473
169 132
Totsl
146358
699
473
147530
169355
Support Costs have not been 5¢parat¢ly iderttified as the trustee5 consid¢r ihcre is onlyonG ch8ritabl¢ activity- Therefore
5UPPOrt costs relate wholly to that artivity and have not becn separal¢ly identifjed.
Expenditure on charitable activities was £147,40712024 £169,132) of which £146.235 was unrestricted (2024 £167.910).
£473 was from Endowjnent Funds12024 £473) ond £699 wa5 restricted12024 £749).
Fabric Repairs & Maintenat)ce costs include- varfous boll¢r services & repairs £2,096.64, Mcn5 Club Wdter boiler &
ia)slallation £454.12. new main hall boilcr £1,941.60, fire extinguisher serviGe £80.52. PAT te51in8 £92.00, gardenin8
expenses £141.97, light bulbs £22.99. chandelier £45.6Q, light winder£380.50,cleaning materials £745.57, rails for walkway
£44.97. Steeple in5PeCtion (NARRO) £2.340. mi¢Tophone socket rcpairs £49.20, mansc skip hire & sharèj expenses
£1.480.63, key cutting & padlocks £20.56, ¢hair for vestry £89.97, tOllT ¢xpertses £262.08. plastcter£360, ioofin8 works
£3.500.Jolttery workg {H Keir) £567.60. Main hall decoration £100, vestibule painter £150, Mens cltsb removal cost5 £60.
14

St Mieha¢l's And South Church
Iyotes forming part of the financial statements
for tbe year ended 31 December 2025
2025
2024
7 Staff costs and nurnber5
s￿arles and wages
Soctal security costs
26,377
30.337
3.625
The average number of employees during the y¢ar wy5 as follows..
2025
Number
2024
Number
Ministert?1 sUPPOrt
Music staff
Premises maintenan¢e
Development officer
No ¢mployK had ¢mploy¢e b￿¢fits in ¢x¢e55 of£50.000 (2024 Th11).
All Church of Scotland congregations contribute to the National Stip¢r2d Fund which bear5 the costs of all minist¢T5' stipends
and employer's contributions for national inSLLrance, pension and housing and loan fund. Minxsters, sripends are paid in
accordancc with the national stiprnd sFale, which És rclatcd to years of sthvice. For thc year under review the minimum
stipcnd wa5 £32.433 and thc Maximum stipend lin thc fifth End subsequent years) £39.856.
8 Trustw Rernuneratioth #nd Rditsd Party Tr8n8attlons
Durin8 the yearthe Minister had £l.308.84 travel expenses paid on thelr b¢half (2024- £Nill.
No tnjstec or a pejson related to a trustee had any personal interest in any contra¢1 or transaction ent¢red into by the eharity
during the year.
During the year a totsl of £10,000 was donated to the congregation by trustees.
9 Investments
2025
2024
Market valuc at 31 December 2024
Unmli$ed gain I (loss) on investmet
M8rket value at 31 DecembEr 2025
14.273
13,071
Investments at cost
The following invt5tm¢ni$ are h¢ld:
2180 units Unit Trust Fund Church of Scotland Invc5tor5 TTI
33 ujuts Income Fund Church of Scotjand Investors Trust
15

St Mi¢hael's South Chllreh
Not¢s forming part of tbe financial statements
for tho ycar ended 31 Decembcr 2025
10 Debtors
2025
2024
Oift Aid Tax Refu[￿ Duc
Other
Is.000
20,000
11 Credltors
2025
2024
Accruals
Creditor5
960
840
66
906
960
12 Anllysts of Net Assets Amollg Funds
GenerAI
D¢slgK8ted
Rc5tri¢t¢d
Endowm¢nt
Totgl
I￿￿￿￿ents
Curient Assets
Curtettt Liabilities
15,374
101346
1960)
IS J74
119.597
1960)
3,251
1.227
2.773
Net 8sset$ ht 31 Dtc 202$
116760
134011
13 Volunteers
In ¢ommoo wittx tongrtgalions of thc Church of SGotland the congregation benefits from the contribution made
by volunteers wlio give ihcir time and talcnts willingly for the bcncfit of the Church. Thc areas of congregational lif¢ which
rely on the contribution of voluntceTS arc Many and varied and much of th¢ ￿tiVIty would b¢ unable tts continu¢
were it not for the commitmeiit showll.
16

St Michael's alld South Cbureh
Notcs foTJlljll¥ Part of the financlal statements
for the year ended 31 December 2025
14 Movernents Funds
At I JsnuAry Incoming
2025
Rcsollrces
Outgoittg
Resour¢es
At 31 Dcc
2025
TrnDsftrs
Endowm¢Dt fvods
Miss NÈmmo Fund
McLellan Trust Fund
538
33
987
.20
551
-473
-473
-20
R¢strleted fllnd$
Sunday S¢hool Fund
B¢n¢voleTrt Fund
Flower Fund
George Henderson Trust Fund
1.229
4,115
220
49
98
366
132
846
-70
1.208
4,214
157
-629
-699
11.227
Unrestrleted fun41s
Desi8nated Fabric Ftsnd
De5ignal¢d Guild Fund
J)¢signated Burns Club Fund
Special ReseNes Fund
General Fund
6205
8.346
461
694
2,497
699
168.632
4,029
61
12318 ￿68
190.113
-15,027
.769
.150
10,000
20
-200
-80.000
9.524
406
1846
92,661
14.574
120.011
-130412
-146.358
Totgl funds
203 439
-147 530
13401I
Pur
oses
wm
i Fund
Miss Nimmo Furtd: Th¢ incom¢ from this fund is transf¢rr¢d to the Guild.
MoL¢llatL TTU5t Fund.. Th¢ incom¢ of thts fijnd is split bctw¢¢n th¢ Benevolent Fund and Dumfrtes Academy.
ses of Restricted Fund
SuJ]day School Fund.. This fund is used for any ?dditio#al fundinB requircd by the Sunday Sehool.
Benevolent Fund.. This fund is used to provide gifts and support to churGh memlxrs in nccd.
Flowcr Fund.. Thi5 fund is used to provid¢ flowers for th¢ church.
Gtsjrge Henderson Trust Fund.. Th¢s¢ funds are availableto aDyone ttaining towirds the ministry.
osc
rabric Fund.. The Trustees have set aside funds forth¢ maintenance of the ¢hur¢h property.
Guild FuThd.. Thi5 fund 15 used for the general running of the Gtjild and 5UPPOrting ¢haritable projects.
Bums Club Fund.. This fund is vs¢d for the gcneral running of the Bums Club.
Spccial Re5¢rves Fund.. Th¢ Trust¢¢s have set a5id¢ funds to meet uncxpc¢t¢d expenses.
G¢ncrEI Fund- This fvnd is us¢d forthe gen¢ral day io day running of the Church.
15 Collettions for Third Partles
2025
2024
Earl Haig Fund
rirst Ba5c Ag¢n¢y
Swtti5h Bible S¢xi
Chri5tiart Aid
Malawi Appeal
129
223
156
246
15
309
676
468
17