Scottish Charity No. SC038175
Dumbarton Free High Church of Scotland
Trustees’ Report and Financial Statements Year ended 31 December 2024
Dumbarton Free Hi h Church of Scotland g
Contents of the Financial Statements for the year ended 31 December 2024
| Page | |
|---|---|
| Report of the Trustees | 1 – 3 |
| Report of the Independent Examiner | 4 |
| Receipts and Payments Account | 5 --- 6 |
| Statement of Balances | 6 |
| Notes to the Financial Statements | 7 |
Dumbarton Free Hi h Church of Scotland g Report of the Trustees for the year ended 31 December 2024
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2024.
Status of Charity and Governing Document
Dumbarton Free High Church of Scotland is established by Constitution and is a Scottish Charity (SC038175).
Principle address Church address 30 Boghead Rd n/a Dumbarton G82 2HP
Bankers
Bank of Scotland 94/102 High Street Dumbarton G82 1PQ
Aims and affiliation
The Free Church of Scotland has over 140 congregations in Scotland, as well as 2 in London and 5 in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church has a full-time college in the heart of Edinburgh for the training of Ministers and other Christian workers and sustains an extensive Missionary programme relative to its size.
Dating from 1843 but with its roots in the Reformation, it owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed Churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone.
The Free Church of Scotland is a Presbyterian Church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. Dumbarton Free High Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out above. It is a Presbyterian Church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory document which explains the origins of the church and which gives the historical background to the church coming into being in 1843 and lists documents in which is embodies the constitution of the church.
The minister of the congregation retired with effect from February 2009. The current interim moderator appointed by the Presbytery of Glasgow and Argyll is . The congregation is not currently authorised by the church to have a minister paid from central funds.
The church building and the manse are the property of the congregation and are held under the church’s model trust deed.
The government of the Free Church of Scotland is Presbyterian, and the congregation is within the Free Presbytery of Glasgow and Argyll.
Trustees and Office Bearers
The church is Presbyterian in government and its day-to-day running is undertaken by the Elders (Kirk Session) and the Deacons (Deacon’s Court), whose specific function relates to the material and financial
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Dumbarton Free Hi h Church of Scotland g
Report of the Trustees for the year ended 31 December 2024
business of the congregation, whereas the Elders are charged with the general and spiritual oversight of the
congregation. It is accepted practice for the Minister and Elders to also be in membership of the Deacon’s Court. Under Charity Law, the Deacons’ Court is deemed to be the Trustees of the congregation as those with responsibility for day-to-day management and control. This is distinct from the role of property (congregational) Trustees who are responsible only for holding property in trust. The Deacons’ Court (the Trustees) who served during the year are:
Appointment of Charity Trustees
The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the church for some time in various roles and would be familiar with the church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as their responsibility as elder or deacon.
Achievements and performance
During the year, the congregation met regularly for public worship and carried out various activities in accordance with its aims.
The largest even of the year was a disruption with the primary place of worship, the church hall at Latta Street. Investigating failing plaster led to the discovery of cracks in the stonework and mortar of the first floor. After due consultation, the building was deemed too dangerous to continue using, and the congregation began meeting in a series of alternate locations. Those included:
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Overtoun House, Dumbarton
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Geilston Hall, Cardross
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West Kirk, Dumbarton
As of December, 2024, the congregation was regularly meeting in the West Kirk, renting the church on an hourly basis from the Church of Scotland.
During the year, Scott and Kay, along with Ryan, began regularly attending and have been a great encouragement.
Financial review
Principal sources of funding
The principal sources of funding for the congregation in 2024 were the weekly offerings and Gift Aid donations.
Results for the year
The financial statements for the year are set out on pages 5 to 8. The Receipts and Payments Account on page 5 reflects a surplus of £5,820.62 (2023: surplus of £13,261.24).
Total reserves, including balances on restricted funds amounted to £86,799.25 (2023: £80,980.53).
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Dumbarton Free Hi h Church of Scotland g
Report of the Trustees for the year ended 31 December 2024
Reserves
It is the policy of the congregation to maintain unrestricted funds at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. The General fund on page 6 at 31 December 2024 amounted to £36,299.25 and was above the required level.
Grant making policy
The congregation makes donations from its gift income to individuals and organisations whose aims are compatible with the congregation’s objectives.
Statement on risk
The Trustees assess the major risks to which the charity is exposed, on an ongoing basis, and have established procedures to mitigate those that are identified as a result of these reviews including a child protection policy.
Approved on behalf of the Trustees on .................................. 2025 by:
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Dumbarton Free High Church of Scotland
I report on the accounts of the church for the year ended 31 December 2024 which are set out on pages 5 to 8.
Respective responsibilities of Trustees and examiner
The charity’s Trustees are responsible 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. The charity 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 whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning 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 examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 24/11/2025
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Dumbarton Free High Church of Scotland NOTES UP4liESTRicfED RESTIUCTED 2023 Member Donations Gift Aid Gellei'al Donations Designation Donations £2.560.(X) £1.897.65 £13.067.15 £3.020.(K) £8.95 1.69 £14.459.22 £30.51X).(KJ £2.049.16 £58.98Q.07 £20.(K)O.00 £1.370.(X) £1&894.80 TOTAL £20.(K)O.00 EXTENSES OTES UNRESTRICTED RESTRICTED 2023 FCOS Remittallce ilpit Siu)ply ISpeakiFigFee5) PayToII (ChFir¢h Iyorker) C]Lurch Utilities ]nsurance Mails¢ EXps¢S Repairs & Renewals (Chsireh Mftintenllnce) "ssionary Support Hospitality (Chiirch A¢fft,ilij S[dry Expellses (Oiher) 4inting {Licenses) £1.8l3.67 £1.792.00 £l.380.00 £O.(M) £11,184.60 £8.214.00 £4.215.24 £2.245.66 £4.88.5.78 £1.131.80 £3.636.24 £2.612.47 £16.234.20 £4.575.00 £700.00 £195.11 £1.600.00 £0. £4.414.90 £7.466.92 £494.52 TOTAL £33,073.28 £45,71&83 YEARLY TOTALS OPENING SITRPLIS CLOSING OPENING SLRPLUS CLOSING BALAliCE FORYEAR BALANC BAL4NCE FORYEAR BALANCE 2023 2023 2023 £86.799.25 £67.717.39 £13.261.24 £80.978.63 £50.500.00 £30.500.00 £30,51KI.00 Casb at Bank Restt"icied £80.978.63 £5.820.62 £30,fOO.00 £20,(M)O.00 Unr<%tricted Fund £50.478.63 -£14.179.38 £36,299.25 £67.717.39 £17,238.76 £50,478.63 Stateniail of assets on 31 Decembet 2024 Fixed assets The congregation owns tILe church buildillg at 5 Latta Street and the mSe at 30 Bogknead Road. Dujnbarton. The title deeds of both properties are ILeld m tern of the Model Trust Deed of ihe Free Church of Scotlalld and the sale and use of proceeds of sale require the autborisation of the General Assembly of the CILurch. Statewent of h'abihties at 31 Decen]ber 2024 Invoices diie forpayment Awoullts due to stAff wages Page 5
Dumbarton Free High Church of Scotland
The financial statements on pages 5 to 8 were approved by the Deacons' Court on their behalf by the undernoted:
2025 and signed on
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Dumbarton Free High Church of Scotland
Notes to the Financial Statements for the year ended 31 December 2023
1. Accounting policies
Accounting convention
The financial statements are prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Income
All voluntary income, income from tax recoveries and bank interest and bank interest is accounted for when received.
Expenditure
Expenditure, including grants in the form of support and gifts to individuals and charitable institutions, is accounted for when paid.
Receipts and payments account
For the purpose of the Receipts and Payment Account as shown on page 5, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Designated funds represent unrestricted funds which have been earmarked by the Trustees for particular purposes.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
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