Dunblane Free Church of Scotland Annual Report Year Ended 31 December 2024 Charity Number SC019827 Free Church of Scotland
Dunblane Free Church of Scotland ANNUAL REPORT YEAR ENDED 31 DECEMBF.R 2024 CONTEwrs Page Church inforniation Report of the Trustees Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the Financial Ststernents 10- 12
Dunblane Free Church of Scotland CIIURCH INFORMATION Re%istered Charity Name Dunb1 Free Church of Scotland Charity Number SC019827 Truste A list of active .1"nee5 during 2024 is provided in the Tnths, Re on J. Denominational Address Free Church of Scotland 15 North Bank Streei Edinburgh EHI 2LS RLLli%lLficl Cli;Ii'ili ?i)? Bankers Ilank of Scotland 7113 Port Street 8tirling FKS 2EJ SolKAlon Blackadders LLP 10 l.¥uclid CrescenL Dund t)Dl IACT Independent ExAminer
Dunblane Free Church of Scotland REPORT OF THE TRUSTEES- YEAR ENDED 31 DECEMBER 2024 The trustees ar¢ pleased to present their rew)rt together with the fU]ela1 statements of Dunblane Free Church ('Ihe CkMrity" or '%he Church") for the year ended 31. December 2024. Status of Charity and Governing Document Dunblane Free Church is established by Constitution. It is a registered Scottish Charity (No. SCOI 9827). Aims and Affiliation Dunblane Free Church is a congregation of the Free Church of Scotland working towards the common aims set out below. The congregation is within the Gl&sgow & Argyll Presbytery. It is a Presbyterian church adh¢ring in its worship and doctrine lo the posilion of the Church of Scotland at the Refornlation. The Free Church of Scoiland h&8 an explanalory booklet which explains the origins of the Chur¢lL giving th¢ historical background to the Church's coming into being in 1843 and lists documents in which are embodied the constitution of the Church. Thi8 documcnt is available on request from the Free Church of Scotlan orth Bank St 11)e Mound Edinbur EHI 2LS. The Frec Church of Scotland currently h&8 over one hundred congregations in Scotlaftd, as wcll as two in London, and four in North Ameri with sisier Churches founded by mission work in Indi4 Pcru. and South Africa. The Church also h&$ a seminary in Edinburgh - Edinburgh Theological Seminary - for the training of Ministers and other Christian workers. The denomination further sustains an extensive missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worship and associated matters in the context of local congregations. Trustees and Office Bearers The church building and manse are thc pmpety of the congr¢g4tion and are held in trust by locally elected congregationaI trustees under the Church's Model Trust Deed. The congrcgalion is governed and administered by elected office bearers (all volunteers) and its minisl¢r. I'he Kirk Session, being the minister and eleci¢d elders, h&5 responsibility for spiritual ov¢rsight, while the Deacons, CourL ComSed of Kirk Session members plus elected deacon4 oversees financial and propety matters. Under Charity tAw, the Deacons, Court members are deemed to be the trustees of the congr¢gation as those with responsibility for day-to-day management and control. This is disiinct from the role of congregational trustees who are resp)nsible only foT holding prorty in trust.
Dunblane Free Church of Scotland The rnemiws of the Deacons, Court who served durtng the !"e2r 'Cre as follows Appoinlment of Lhv4rity Trnstees The Kirk Se&sion exerci8e% it.8 di8crelion in delem]ining the most appropriate metlK>d of electing new trnsiees (Elders and Deacons). Any clcction proccss mwst involvc all lh¢ communicant mernbcrship of th¢ congregation. There is no fixcd terni for Trusi¢cship. Prior to their appointmenL new trUee$ would have rved the Lhurch t-or some time in various roles and would be lamiliar with the Church's vaIue& ils aims and objectives. as well as its day-to-day operations. As part of their induction pyogramme. new Trugteeg are required to understand their statutory reSn1b1litjeS as well as the responsibilities of their office within the congregation &8 elders or deacons. TlIte¢s. Responslbllhles Charity law requires Trustees to prepare financial statements for each financial year which give a true and fair vie. of the state of the church's affairs and of its incoming and expended resources, including surplus or deficit for that year. In prcparing thos¢ financial stateincnts, the Tru8tCCs arc i¢quircd to.. Select suilable accounting p)licies aThl then apply them consistcntly. Make judgements and estima$ that are reasonable and prudcnt. and Prepare the financial statements on the going con¢crn basi&unless it is inapprvpriate lo prcsumc that thc church will contiJiu¢ ils. I(2vI¢s. Aetivities and Achievemen18 During the year the congregation continued to meet tsvice w¢ekly for public worship and carricd out various artivities in pursuit of the above stated aims. The congregation wntinued its comtnitmenl to supwrt the nation8] Free Church of Scot12nd both spiritually and financially. Significant highlight& ¢vents. and developments ot notc in the )ear include the following:
Dunblane Free Church of Scotland In r¢lation to ¢oDgr¢galioual matters There continues to be a morning and evening wor8hip service on the Lord's Day. We plarA to move the evening service to 6pm in the new year to catcr for a youth fellowship and ¢tJcourage farnilies With younger children tK)tcntially attend. rhe services remain available to be Cessed via live-stream and are well received with viewings between 30- 40 after on]y a few weeks. The Bible Study and Prayer Meeting8. at 7.30pm in the church (every Thwsday except the fst week of the month, when housc groups occur) are in pcrson and available via Zx)om. The Men's Prayer Breakf&8t and Woman's Bible Study continue to meet monthly as do House Groups. Most are growing with a key feature of these groups being th¢ discipleship of 11cverS. R¢juvenate Lunches a fr¢c Loinmunily lunLl4 rnoved from meeting twice a month to once a month. There continues lo be links with the organisation, Demenlia Friendly Dunblane. Numbers have fallen yet this has created an npportunity for closer relationqhtpq lo fomi with those attending. MoTe children with their p1Cn aT¢ also artending further cnhancing th¢ family fccl of the mcdl. Our current granl runs oul in March 2025 and we seek God's provision for the tiiture. The weekly Kirk for Kids (Sunday School) and cre¢he continues with usually around 8 or 9 children. Our Christmas Crafts for Kids ¢venL nlluiing un the same evening as the Dunblune Extrai'agan74 w&$ again i'ery successful in reaching oul to families in the community of Dunblan¢ and the surrounding The Ark. a parent and Ii)ddlers' group wa$ 8tarted. initially with fairly small numbers but h&$ now grown. The n)inistcr plans to use Bible Alive material with P6 pupils in Dunblanc PiiJtWy is planning a children's hvliday club in the summer of 2025. Outreach services in Randolph Hill Care Home. led by an elder. continued monthly. Over-all, we look back on another y, wc are Tnost thanklul, as a congrcgalion, for the ¢xcellent atKI lailhful ministy of our miniSt¢K 'The congregation have been blessed by pr¢aching seri&q' includin8 Genesi& The Beaiitud¢s and Acts amon8 others. A5 a Deacons, Court w¢ have strived to steward the gifts given in God's name for Hi8 Kingdom's work and while we are noi feel we hope thai our efforts lo manage the fuwices of the church are not unworthy of His g¢. In relation to finanei81 matters The income in 2024 ha5 incre1d slightly with an income of £67.206 compared to £65,429 in 2023. This income included 2 anonymous donations. one of £1 0,000 whiGh w restrithcd to ministy costs and the other of£2(K)O whÈch was used to pay off the Outstaling tnLgtee loan. The inwme from Gift-Aid drop in 2024 to £l1.783 frorn £16.428 in 2023. Funding of £2,000 w&8 receiv from the Baird Trust for the purpose of
Dunblane Free Church of Scotland the Rejuvenate Lun¢h and £725 was receiv from the Braes of Iknune Wtnd Fami Community Fund for the purchase of equipment the Parent and Toddler Group. Encouragingly, our fmances Iwe reMaId steady compared tn 2023 Rnd we have ended the year with a siwplus of £5.965. On behalf of the Trustees Session Clerk June 2025
Dunblane Free Church of Scotland Report of the Indepelldent ExamiDer ¢0 the Trusttts for the year ended 31 December 2024. I report on the church accounts for the year ended 31 Decemb 2024. which are Set out on the following pages 7 to 12. Re8P¢¢tive r¢sponsibilities of trus¢ee8 and ¢xamiDer The charity's trustees are responsible for the preparation of the accounts in accordance witb the tertns of the Charities and Trustee Investrnenl (Scotland) Act 2005 and the Chariiies Accounts Scotland Regulations 2006. The chariry trw81e consider that the audit requirem¢nt of regulation l 011) (d) of the Ac¢ounts Regulation docs not aM)ly. 11 is my responsibility to examin¢ the accounts Icquiied under section 44(1) (c) of the Act and io Slate whether particular matters have come my attention. Basis of independent examiner's statement My examination is ¢arried out in accordance with Rcgulation I l of the Charitics Accounts (Scotland) RCguI1OnS 2006. An examination InLIudL a r¢iiew of the accounting records kept by Ihe charity and a comparison of the accounts presented with thosc records. It also includes consideration ot any unusual ilems or dlsclosures in the accounts. and seeks expltIOn from thc truslecs concerning such matter8. The pr()cedure8 undertaken do not ovide 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 ounts. Independent Exajnlner's Stalemenl In the course of my inv¢stigation& IK) m8ttcr has come to my attention which give8 me reasonable cause to believe that in any nterIal respect the requirements: lo.keep &*LL()unting records in accordance with Section 44(IXa) of the 2005 Act and Regulation 4 of the 20()6 A(£ounts Regulations, and to prepare OUnts which accord Mith the account records and comply V4ith Regulalion 9 of the 2006 Accounts Regulations have not bn met, or 2. to which, in my Opinio att¢ntion should b¢ drdwn in vrd¥r to enable a proper und¢rsLuidAii¥ vf the iiccounts io be reachc(L Name Qualification Addre&8 Datr 3 June 2025
Dunblane Free Chureh of Scotland Rcipts & Payments Aecount for the year 2024 Income 2024 2024 Unrestricted R¢stri¢ted 2024 Total 2023 Total Receipts Givings Income Tax Rebate Sunday School Collections Church Door Collections Donations Fabric fund Church Lunch Ark Fund Children's Outreach Investment Income 28.558 11.783 28,558 11,783 25,485 16,428 727 9,568 11,502 592 949 8,709 40 8,709 12,628 12,668 1,895 1,895 2.186 2,J86 791 791 574 574 Inter¢si Received Activitiu for generating funds Magazine Sales 42 42 178 Tolal Receipts 49,090 18,116 67,206 65,429
Dunblane Free Church of Scotland Reeeipts & Payments AeeouDt for the ye*r 2024 continued Expenditure 2024 2024 Unrestricted Restricted 2024 Total 2023 Total Noles Head Office Remittances Head Office Payments Presbytery Dues Minister's allowances Equipment Heat and Light Council Tax Insurance Repairs- Manse Repairs - Church Repairs- Equipment Cleaning Professional Fees Other Charities Supply E.xpenses Promotional/Outreach Publications Presentations Other Expenses Loan Repayment Sunday School 28.244 451 622 466 833 3,704 3,183 1.952 10,000 38,244 451 622 466 1,588 3,704 3,183 42.133 516 514 280 3.386 3.095 1.842 98 596 482 270 580 1,215 895 755 1,027 988 1.121 988 104 240 530 205 I,S05 1,040 226 138 2,934 2,000 240 530 205 1,405 1,040 184 138 1,052 42 274 1,882 3,261 308 91 Total Expenditure Nct incomel (Expenditure) Tran$fer8 behyeen Funds Net movement in funds Total funds brought forward Closing fund balance 4,643 1.322 5.965 5,593 4,643 1,322 5,965 5,593 1456 22 929
Dunblane Free Churcb of Scotland Statement of Balances at 31 Deeember 2024 2024 2023 Notes Proptrty 24Q.OfJO 240,LKVI (2,000) Property kss kb8ns outsrndimg 24Q( 238.000 Bank & Cash li hand Opet)ing imlance Movemern in year Closlng lte$ 22.929 17.336 28394 22.929 Totsl Ntt Represented b): UDreJtri¢t¢d (icneral 26,116 21,473 R¢slri¢¢ed Fabric 264 8Q 836 540 1.140 800 574 Ark pant & Toddltts Chtldren's ljjtreach De8lgnted funds Designai¢d Assths 240 23 St4tem4nt ofNbilitie$ •t 31 ikttmbcr 2•24 Supplier invimces for pymeni Accovntani's ftt InderKndenl ¢xaminerf5 fee Reirnbw8gn¢nts duo for Ark Pay)nents l otal Statement of o¢her at 31 iknmber 21124 Gift Aid tax reb*t¢ 480 480 -$0 66 53 596 The finanei%l ZteMentS on p38e$ 7 9 apFYiJval ty th¢ TTle¢S on 2 of Juno 21T25 and SId on th¢ir beh21f hy the iindernoied.. Ministcr
Dunblane Free Chureb of Scotland The notes on pages 11>12 forn] w of these financial statements otes to the financial statements l. Aceounting Policies Accounting Convention The financial statemenls have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The accounts are prepared in Sterling, which is the functional currency, and all amounts are rounded to the nearest £. The accounts have been prepared under the historical cost convention. Basis of financial statements The financial statements have been prepared on a receipts and payments basis. Church Income All voluniary income and bank interest is accounted for when received. Flxed Assets Heritable propety is slated al the Trustees, ¢stimate of fair value at the balance sheet date. No depreciation has been applied to the fixed assets as depreciation is a non-cash item and therefore should not be included in the Receipts and Payments account. Receipts and Payments AtCOllDt For the purpose of the Receipts and Payments account as shown on page 7 - 9, funds are defined as follows: UDreslricted funds comprise grants and otheT incorne received for the objects of th¢ churcbwithout further specified purp9se and available &s general lunds. Deslgnated funds represent unrestricted funds earn]arked by the Truste¢s for particular purposes. Reslri¢ted funds comprise of grants and othu incom¢ received for a particular purpose as determined by the donor. Explanydtion of funds The General Fund encompasses all income and expenditure relating to the primary activities of the charity. The Fabric Fund which fornis part of the r¢stricted fimd, consists of funds received specifically for the maintenance of the church proiw. The Lunch Fund. which fornis part of the restricted fimd. consists of funds received specifically for the provision of community lunch&8. The Ark Fund, which forn part of the restricted fund. consists of funds specifica]ly for the purposes of buying materials and supplies for The Ark parent and toddler group. io
Dunblane Free Chureh of Scotland The Children's Outreach Fund, which fomis part of the restricted fun consists of funds specifically for the purposes of buying materials and supplies for children's outr¢ach events such &s the Christmas Craft for Kid The Head Office fun(L which forms part of the restricted fun(t consists of funds received specifically for paying remittanc¢s to Head Office which pay for ministerial costs. The Loan Repayment fimd, which fom15 part of the restric*d fund, consists of funds rec¢ived specifically for paying towards the Trustees loan. The Supply Minister fund. which fornis part of the restricted fund, consists of funds received specifically for paying pulpit supply Costs (preaching fee plus travel ¢xpenses). The Magazin¢ funLt which forn)s part of the restricted fund, consists of funds received specifically for paying for Free Church Magazine subscriptions. Th¢ Designated Ass¢ts fund encompa&8es the net b)ok value of prorty less outstanding loans on the prop¢rty. The inter¢st-free loan to the Free Church of Scoiland was repaid in full this year. Volunteers As a church we encourage ev¢ryone to use their God-given gifts both within th¢ church and elsewhere. In all of OUT activities, we r¢ly on volunteers giving freely of their time and lent4 without which we would not be able to serve &8 we do. 2. Property Heritable Pr(Jperty refers to both the Manse locaied on Roman Way. Dunblane and the Church building on Beech Road. Dunblan¢. These are valued for the purpose of these Accounts by way of eslimation by the Te¢s. 3. TrAnsaction3 Wlth Trnstees There w&$ no trustees. remuneration paid during the year ending 31 December 2024 (2023: nil). Over the course of the year, the trte¢S and conn¢cied people to the trustees rcceived £466 (2023: £514) in reitnbursed expenses in relation to outreach, administration, and other activities. li
Dunblane Free Church of Scotland 4. Funds Balance at Balance at 01.01.24 Receipts Payments TrnDsfer8 31.12.24 General Fund Fabric Fund - Restricted Lunch Fund - Re8tricled Ark Fund - Restricted Children's Outreach Fund- Restricted HeY4d Office - Restrieted Loan Repayment- Restricted Suppty Minister- Restricted MagAzine- Restricted Designated Assets 21.473 49.090 2.423 2,186 791 (44,447) (2,239) (1,882) (531) 26,116 264 1,140 800 836 574 574 10.000 (10,000) (2,000) 2,(J)O (100) 42 (42) 240 000 Total funds 5 Agency Collections Funds w¢re raised directly on an agency b&sis for other charities as follows 2024 2023 Burghead Free Church Fabric Fund Christian'lnstitute CAP Cumbernauld Free Church Dunblane in Bloom Elder Memorial Church Inasmuch International Mission to Jewish People Steadfa8t Global Trinitarian Bible Society The Faith MAssion The Society of Friends of Dunblane 50 135 270 50 50 30 135 135 55 310 loo 50 50 Total 12