ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKE TRUSTEES, ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONGREGATION NUMBER 261587 scorrisH CHARITY NUMBER SC000181
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present the Annual Report and Awounls for St Ayle Parish Church of Scouand, Anstrulher and Cellardyke for the year ended 31 Dember 2024. Reference and Administrative Inlorniation ChaTity Name". Sl Ayle Parish Church of Scolland, Anstrulhef and Cellardyke Charity Règistration Numb8r. SC000181 Congregation Reference Number.. 281587 Contact Address.. Trustoes The following have served as Trusteeslmembers of the Kirk SeSsn and A$sociales of the Kirk Session from 1 January 2024 to the date of approval of these Accounts unless otherwise slated.. Treasurer. Marian Rettie Independent Examiner Hendeison ac Edenbank House 22 Crossgate Cupar Fife KY15 5HW 8ankeTS Royal Bank of Scotland, St Andrews Branch 113-115 South Street Sl Andrews Fife KY16 9QB
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Structure, Governance and Managemonl Governing Document The Church is an unincorporated charity administered in accordance with the terms ofthe Unitary Constitution. Recrultment and Appointment of Trustees Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the Elders ofthe Church and are chosen from those members of the Church who are considered lo have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the congregation and indu¢ted by the Presbytery. Oryanisational Structurg The Kirk Session is responsible for both the spiritual and lemporaS affairs of the Church. It is chaired by the Minister or Interim Moderator and meets, as required, al least four times a year as well as joint meetings with our linked charge of Crail Parish Church. Certain responsibilities are delegated lo committees. Presentw these are Finance, Property, Socialfundraising, Teehnologyladministration. Pastoral, Safeguarding, Outreach. Worshiplprayer, Children's Ministry. Objectives and Activities The Church of Scotland is Trinilarian in doctrine, Refomied in tradition and Presbytertan in polity. It exists to glorify God and to work for the advancement of Christ's 'ngdoM throughout the wodd. As a National Church, it acknowledges 8 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territOri81 ministry. It cooperates with other churches in various ecumenical bodies in ScoUand and beyond. The Congregatn has continued to worship each week, led on the vast majorty of occasions, by the excellent group of retired ministers who have so willingly and effectively engaged with the congregation in recent years. On some occasions Café Church has been a feature and this has worked well and been appreciated by the members. One service incorporated Readers, Theatre. Services on the whole have been well attended with numbers lin the region of 80 plus) now approaching the attendance before the Covid lockdowns and subsequent restrictions. Some of the services drew attendance from the wider community, including the Sea Queen Festival Servi In Cellardyke and the Harbour Service in a marquee on the Harbour area ft)Ilowed by a lunch provided by the congregab'on for all who had attended. The lunch also expressed the appreciation of the Sl Ayle congregats'on members of the team of ministers who have sustained regular worship in St Ayle and Crail. The congregation maintained its tradition of congregational hospitality, and the fundraising events which aayS draw considerable supportfrom the community were well attended. The Coffee Mornings, Strawbery Tea and Christmas Coffee Morning all provide much needed funds for the ongoing work of the congregation and allow interaction with those in the community who are not involved in the life of the congregation. Refreshments are provided after Sunday moming worship for a time of fellowship and is an opportunity to welcome visitors and people who have moved into the area. Membership numbers have been affected by the deaths of some faithful members and their lives and witness have been celebrated in funeral services in the Church. In 2024, several memkrs lost close relab'ves and were supported by the care and concern of the members of the congregation. The Annual Bereavement Service took place in Advent with a number of families attending who had been bereaved in recent limes.
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Weddlngs, funerals, and baptisms are 'evangelical opporiunili8s' due to th8 way people are treated by the members. Regularty the are reports of how much those who attend without 8 dire¢l link to the congregation are made welcome by the memb6rs ot the congregation. Thè Guild has continued to meet fortnightty in the afternoon and has a good regular attendance of around 35 who ènjoy a varled programme of speakers. Funds are raised with the afternoon gatherings in the winter and Gontribule to the Church and th8 Guild National Projects. The Prayer Group, whkh Is a ioint endeavour wth Crail, and Started in the ministry of th ontlnues to meet on a Thursday moming in Anstruther Church with a regular attendance of 15 people each week. The Tuesday Coulhie Cuppa has maintained its characteristic Iwely membership of those who come for lea and coffee and a chat in Anslruther each week. While no Charge is ma¢Je. the parti¢ipants are generous and donations from the group go to worthy causes and congregational funds. The Foodbank continues to benefit from substsnlkgl financlal support and physical donations from people throughout the East Neuk. The people who avail themselves of the services of the Foodbank are all made most welcome blIand his group of volunteets on the hvo days of opening in Anstruther. Sadly, tre need 1$ not declining and new participants hav8 been added in the last year. A drop-ln facility Is available dunng Foodbank hours and nwny come in for wannth. refre5hmenls and soGial contact. Despite the deaths of 80me of the original attender8 of the RVS lunch, the group continues to draw about 30 or so every week, summer and winter. and sometimes more. as family and holidays allow. The teams of volunteers are enthusiastic and energetic in their work serving. clearing up and talking to Ihose who attend. While St Ayle is the biggest and the original location of thi5 fine inikn"ative, there are now 14 such clubs, based on the Sl Ayle model, in Fife. The school kitchens provlde the food each week. and while Ihe lunch guests pay a sum towards the cost, the RVS i¥ in receipt of a grant from File Council, lo defray Some of the expenses. For some years the congregation has been pleased to grant the use of the Cellardyke building on the second Sunday of each month to the members of the Romanian worshipping community. Now that there is a Church purchased in Kirkcaldy for the Romanians this arrangement has ceased, but it is hoped that communication and cooFerats'on with the Romanian congregation will contsnue. The Puppet Ministry for schools and care homes has broughl great pleasure to many, including Ihose who offer their lime and enthusiasm as puppeleers. On some occasions, one of the PUPFels ha5 been a dialogue partner in the regular Sunday service at st Ayte. The Midway Club meets in Cellardyke every Monday night It is attended by those who perceive themselves as 'midway' through life. and a lot of enjoyment. fun, laughter and conversation characterises the meetings. Some who attend regularly are not members ol the congregation bul engage in the games and assist in raising the funds which supplied a new video s¢reen for Anstruther. Relationships are being nurtured in thi5 informd setting. The Presbytery 8vilding$ Officer has boen most helpful and he ha$ hi hted a range ofwofks, 50rn8 rnre urgent than others. in bolh An$truther and Cellardyke as Property Convener, has engaged with the Presbytery Buildings Officer and the Kirk uthorised exploration of the nst appropriate means of addressing the urgent work required as a priority- The Property leam of the congregation have invested many hours themselves as volunleers in the mainlen8n¢e and improvement of the buildings. Their efforts are much appreciated by the congregalion.
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHERAND CELLARDYKE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Commun Occasional Ev The congregation invited Professor Jun8 Andrews to speak on demenlia at an evening meeting which was open to all in the area. The church premises were made avallable to the Children's choir in summer, the Flrst R8spond8rs Training, and other organisalions for fvndraislng purposes. On several occaslons the Church buildings were used as concert venuès for local music groups. Both buildings ara usod for receptions after funeral services, and Cellardyk6 IS the venue for end of tèrm services which provide the Children and parents of the area wrth an experience of the worship of the Church and are supported by the Eh18rs as stewards. Similarly, th8 Elders are happy to be presentwhen visits are arranged by preschool groups to the church bulldlngs as part of their leaming for Itte. A¢hlevem?nts and P•rfornian¢o wth the death. after a perlod of illness. of the faithful Treasurer the congregation faced a considerable challenge lo find a means of replacing her as She had exercised such a Ihorough and comprehensive overyiew of the income and expenditure of the ¢ongregats'on. Thankfully, it was possible lo recruit a team of volunteers to take over the v8ri0U8 functions required. This has demanded a huga amount of learnin and investment of time and energy, supported 8nd guided by the Treasurer of the Presbytery, In 2025, the management of all financial matters with relationship to HMRC and Glft AK1. and tho cèntral Church will be developed further. The finances of the ¢ongregallon continue to be healthy. but with the Giving to Grow contribub'ons, tha payment of Presbytery dues, and tsvo distinct buildings to maintsin, the Is aayS work and expendrture involved. While regular committed donations, augmented by Gfft Aid, a appreciated, the Annual Givings Day in 2024 continued to obtain a magnfficent and 8ignifi¢ant response of £10,000. Gfft Ald is encouraged and benefits the Church Accounts regularty. As and when appropriate. the Kirk Session on behalf of the congregation aulhorises collection or ¢Jonations to local and national charities. In 2024, the lollowing received assistance ftom St Ayle.. Erskine Appeal (at Remembrance), Christian Aid, Home Start. First Responders Chrtstmas Day Lunch effort and Adopt a Child. ErgencY Appeals, when required. also receive a generous response. Flnan¢lal R•vl•w The total income during the year amounted to £102.540 (2023 - £132.7461 of which £74,21012023 - £80,855) was unrestncled. £27.886 {2023- £51,477) restricted and £44412023 - £4141 Endowment. Total expendrture for the year was £83,812 {2023 - £93,461) with £57,114 (2023 - £53,771) relating to the unrestrictsd general and d6signated funds. A major portion of the expenditure within the general fund relates to the requirements of the GNing to Grow allocation of £23,844 (2023 £22,512). Thls resulted in a surplus for the yearon the general and designated funds of £18,473 {2023-£27,084), on restricted funds a surplus of £61 {2023 £12.325) and on endowment funds a surplus of £39412023 deficrt of £1241-
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Ro8•fVO8 Poll¢y Al the end of the year £117.852 {2023 - £99.3791 ofcash in the bank was held in unrestricted funds. In addition, £79,70212023- £79,641) was held in restried funds, mainly in the Cellardyke Guild and East Neuk Foodbank COUnt, and £5,735 12023 - £5.3411 held in endowment funds. A further £19,494 {2023 £ 18,901) was held In Investments of whh £16,176 {2023 £15,615) are unre$trrted and £3,31812023- £3,288) are endowment. The Trustees. adopt a prudent policy and relalns unreslrtcted reseNes at a levèl such that. in the event of a Sudden drop in income, the Church wlll be able to support Its current level of actlvrtles for a perf¢xI of at least tsvefve months. while replacerrent Income Is sought. roved the trustees on 6 ril 2025 and sl nod on their behalf
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLAROYKE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKE FOR THE YEAR ENDED 31 DECEMBER 2024 I report on th8 aCCnts of the charity for the year ended 31 December 2024 whkh ar? sèt out on pages 7t013. Resp•cllve r••pon81bllftlo8 of trust• and Oxamlngr The charity's trustees are responslble for the preparallon of the accounts In accordance with the terms ol the Charities and Trustees Investment (Scolandl Act 2005 and the Charities A¢Unts (Scollandl Regulations 2006 las amended). The charty Iru51ees consider that the audit qU1ment of Regulation 10{11 {d) of the Accounts Regulations does nol apply. 11 Is my responsibility lo examine ihe accounts as requlred under secllon 44111 Icl of the Act and to state whether partlcular matters have come to my attentn. This report is made to the Twstees. as a body, in acGordance with the terms of my engagement. My work has been undertaken So that I might State to the Trustees those matters l am required to stale lo Ihem in an Independent Examiner's report and for no other purpose. To the fullesl extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and Ihe Trustees for my work or for this report. Ba$18 of Indop•ndont •xamSn•rf8 statement My examInaln Is carried out in accordance wth Regulation 11 of the Charit$ Accounts (Scotlandl Regulations 2006 las amended). An examination includes a review of the accounting records kept by the Charity and a ¢omparison of the accounts presenled with those records. It also ineludès ¢onsideralion ol any unusual items or disck)sures in the accounts, and seeks 8xplanations from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and Consequentty I do rsot express an audit opinion on the view given by the accounts. IndOndOnt •xamlnorfs ¥tatomgnt In the course of my examinats'on. no matter has come to my attention: 1. whith gives me reasonable cause lo believe that in any material respe¢t the QUIments.. to keep accounting records in xcordance with section 44{1) la) of the 2005 Act and Regulalion 4 01 the 2006 Ao¢ounls Regulations, and lo prepare accounts which accord with thé accounting rècords and compty with Regulatlon 9 of the 2006 Accounts Regulations have not been met, or 2. 10 whlch. in my opSnion, attèntion should b8 drawn in order lo enable a proper understsnding ol the Partner Henderson Black & Co Chartered A¢countants Edenbank House 22 Crossgate Cupar KY15 5HW ag April 2025
ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKE RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unr8strlGted R8strlthd Endowment Funds Funds Fund8 2024 2024 2024 As reststed Total 2023 Total 2024 Nots R•c?Ipts Donatlon8 and legaeles Charitable activities Trading activities Bank and deposit interest Investment ineome Grant income Other 57,152 8,686 5,890 1,643 699 20 26.763 57.172 35.449 8.154 2,748 879 65,952 36,977 4,044 1,816 739 11,136 1,840 264 1.103 180 140 140 From Genèral Trustees Consolldated Fabric Fund 10.442 Total Recelpts 74.210 444 102,540 132,746 Payments Cost of generatlng funds Ch•rltable a¢tJvltlgS Purchaso of oqulpment Total Payments 83 56.497 534 83 82.995 534 83 91.259 2,119 28.448 50 26.448 50 Surplus I Ideflelt) for perlod before transfers Transfe 17.096 1.438 394 1,377 18,473 11.3771 61 Surplus I Idgfklt) for porlod 394 18,926 39.285
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE STATEMENT OF BALANCES AS AT 31 DECEMBER 2024 Unrostrlctod RestrlGtod End0ent Funds Funds Funds 2024 2024 2024 As restat¢d Total 2023 Total 2024 Bank and cash In hand Op¢ning balancès Surplus I Idefieill for period Closing balances 99.379 18.473 79.641 61 5.341 184,361 18,928 145.076 39.285 .38 117.852 79.702 Flx•d ass9ts IT equipm¢nt- ¢ost 534 Investments - rnaTkot valu• (cost £11,151) 16,176 3.318 19.494 18,901 Other assets Tax receivable on Grfl Ad donatr'on8 Glving to Grow overpaid 10,704 515 11,219 Llabllltlés Independent examinevs fees ages Special collectkn - Dementia Truyt 1,500 280 140 1,500 280 140 1,140 The accounts Ere approved by the lQrk Session on 8 April 2025 and on behaff of the Klrk Sesslon
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 1 Accountlng Pollclo0 The principal accounting policies. which have been applied conslstentty In thè current period In dealing wllh ilerns which are ¢Sidered material to the accounts, are set out below. Bas1* of Prnp•ratlon The financlal slalemenls have been prepared on the Receipts and Payments ba$18 in accordance with the Charitle5 and Trustee Investment (Scollandl Art 2005 and the Charities Accounts {Scotland) Regulatlons 2006 {a$ amended). The comparative flgures for tho year to 31 DeCeMr 2023 have been restated to include the balance held at 31 December 2024 of £3,260 in a general deposit fund with the Church of Scotland Investors Trust as part ol the bank and cash balance. This was previously included In the year end valuation of the Investments. Fund¥ Funds are cl8$sffied as ehher restriGted fvnd5 or unrestricted funds, defined as follows.. Restrided funds are funds subject to speclfi¢ requlrements as to their use wtiich may be dedared by the donor or with their authority or created through legal processes. but sllll withln the wlder objects of the charity. Unrestricted funds are expendable al the di$crelion of the trusteeg in furtherance of the oblects of the charity. If parts of the unrestrirted fvnds are eamiarked at the discretion of the Iruslees for a particular purpose. they are deslgnated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees. dlscretlon to apply the fvnd. Taxatlon St Ayle Parish Church of Scotland, Anstruther and Cellardyke 1$ recognised as a charity for the purposes of applicable tsxation legislation and is Ihefefore not subject lo laxalion on its charitable activities. The charity 18 not registered for VAT and payments made therefore include irrecoverable input VAT.
ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 RK•lpl• Unr•strfct•d R•8trl¢tod Endowm•nt Fund¥ Fund• Funds 2024 2024 2024 AS re8tst¥d Totsl 2023 Totsl 2024 Donatlons and lega¢lès WFO Scheme (non Glft Ald) GKt Ajd Donauons Tax Recovered on Glft Aid donatlons Ordinary Offerings (open platel Other don3lion$ and re¢p1S Gthng day8 Church of S¢otland 2,730 25.S11 4.508 S.489 8,816 10,100 2,730 25.511 2,433 25,549 11,222 4,805 8,488 13,455 5,489 8,836 10,100 20 57.152 20 57.172 85,952 Income from ¢harltable actJvltl•• Weddings and funerals Coffee momlngs Soup and sweet lunch Str8wb8rry lea T*a$ and coffees Harbour Festlval QuLt Cellardyke Guild Foodbank 2,425 3,920 315 851 945 230 2,425 3,920 315 851 2.250 3.977 1,173 349 230 255 1,658 27,317 38,977 2,426 24.337 26.763 2.428 24,337 35,449 8.686 In¢ome from tradlng actlvltles Use of premlses 5.890 6.154 Investment Incomg Bank and deposk Inlere81 Investment income 1.843 899 1.103 2,746 879 1,618 739 180 2.342 1.103 Grnnt In¢om• Foodbank 11,138 Other In¢om Other income Special ¢ollectlon From General Tru8tg8$ 1.840 140 140 10,442 12,282 140 140 Totsl Rocelpts 74.210 27,888 102,540 132.746 io
ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKE NOTES TO THE ACCOUNTS. CONTINUED FOR THE YEAR ENDEO 31 DECEMBER 2024 Anaty8ls of ExndItUr0 UnTe8trf¢tsd RtrIcted Endowrnent Fund8 Fund8 Fund8 2024 2024 2024 AS restatsd Total 2023 Totsl 2024 Costs of yn•ratlng fund• Offering envelopes 83 83 83 83 83 83 Chartt•bl• •ctlvltl•8 Giving to Grow Locum Costs Presbytery dues Organist. deaner and foodbank 8laff R8p8lr$ and maSntenance Heat and Ilghl Telephone, broadband and website Insuran¢0 M8nsg repaks and malnlenance Travel Prfntkng, Post and slatlonery PayToII and book keeping co$1$ Music licenees Gulld expenses Foodbank 8upplb$ Foodbank grants Donatlons Other expenses Gov8rnance costs- IndgPgnd•nl examlnerfs fees 23.844 5.011 1,960 4,410 4.318 8,622 1.180 4.820 23.844 5.011 22.512 4.751 12,196 16.606 4,316 8,622 2.040 4.820 16.528 15,628 5,617 583 4.422 981 863 1.085 1,021 25 276 1,021 25 278 832 1.252 10.602 832 788 2.014 9,116 2.500 116 421 1,110 91.259 1.252 10.802 1.782 218 1,978 1,140 58.497 1.140 82.945 Purehase of equlpment 534 534 2,119 534 534 Totsl paym•nts S7,114 28.448 83,812 93.461 Mlnlst•tr8 •tlpend All Chur¢h of Scotland congregaliorb8 conlribul? to the NatkMal Stipend Fund wh¢¢h be8rn the costs of all minister sllpends and employ&¢$ contributKJns for nation81 Insulan. penslon and houslng and loan fund. Mlnislers. Stipends a paid in ac¢oidartc¢ 1h the national stlpend scale. whlth Is related to years of servlco. For the year undor vIeW the minimum 5pend wa$ £31,642 and the maxlmum sllpend Iln th8 rrfth and sub$equ8nt years of 88rvko) £38.884. Tru•1 expen8e8. rnmun•rntlon and rnlated party transa¢tlon• .1 Lhjdng the yegr expenses of £818 were pald to one tru51ee for travel, pulpli Supply, and other expen¥e812023 £528). 5.2 No charity trustee, or per80n8 nnected lo a trusteè, recelved remuneratKJn in the year {2023- nlll. 5.3 There were no tran8actlon$ wlth trustees or per80n8 conne¢ted wrfh Iruslees durlng the year {2023- nil).
ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELL4RDYKE NOTES TO THE ACCOUNTS, CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Investments Investment$ 81 marf(et v8lu811)n$ al the year end comprised.. As restat•d Total 2023 Total 2024 Chur¢h of Scolland Investors Trust:. - Growth Fund- Catherine Grace Dougla8 Fund- 847 un6ts Income Fund- Outreach Fund- 11x1 unl18 - Income Fund- Congregational Account- 81 un - Income Fund- General Purposes- 384 units - Income Fund- Cons Fabric Fund - 449 uniis - Income Fund- Black & Land Rent Account- 247 unlls - Income Fund- Mefvillè Bequest Poor Fund- 53 unls 5.404 1,106 874 4.026 4.938 1,096 3,989 4.921 2,707 561 2.732 586 m0Ment• In fund¥ A• restated At1Jan 2024 R•¢•lpt• P•yrnent8 Tran8f•rn At31Dg 2024 Unrnstrl¢tsd funds General Fund Dè$lgnated PupF41$ & Co Deslgnatad ACK M¢mb¢rfs A$so¢ialion 98.882 215 282 74.210 157,101) 117.837 215 113) 57.1141 12691 77 99,379 74.210 117,85 R•Str1¢t funds Flower Fund Adopt-A-Chlld Fund Mossy Church Fund East Neuk Foodbank Cellardyke Guild 153 153 20 1216) 196 1273} 124.9801 1700) 11,2521 (600) 126.4481 11.377) 273 78,236 979 25.440 2,426 27.886 77,996 1,553 79,702 79,641 Endowment fund8 Black and Land Rent Account me1110 BgqUg$1 Wllllam$¢M Foundation 4,252 797 292 412 {501 4,614 829 292 S,341 1501 5,735 Total bank and h balance• 184,361 102.540 183,6121 203.289 Purposes of Unrnstrleted Fund¥: General Fund= Funds of Ihe church whlch are unrestrfcted and not d¢$ign8led for a speixfK purpose. DesSgnated Puppets & Co.. Thls fund Is to support end promote puppet rnlnS51ry. D&sign8led ACK Memberfs Association.. This fund Is fot Anstruther, Cellerdykg and lfjlrgnny members 88socialion. The ACKMA ce85ed as an independent or98n1$8tn In the y8r and 811 remaining fvnds have been lrnnsferred to the general unrestrtded re$¢rve8 ol the Church. purpe ol R•8trfct•d Funds.. Fl¢)weT Fund.. Io Provide flowers for dlsplay duTlng servlces of worshlp 8nd dlslrfbulbn thèreafter. Adopt-A-Child Fund.. lo support a foreign child. funded by spg¢th¢ roliring ¢ollectB)ns. The Messy Church FurHI'. lo support the ACK Messy Church Inf(iativ& Ihorugh joint funding. Messy Church disbanded during the year and remaining funds have been transferred tts Ihe general fund. East Neuk Foodbgnk.. lo provlde food supplles, support and tralnlng to those In need In the community. C¢llar*ke GUI.. lo support the woth ofthe Guikl. 12
ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRLmiER AND CELLARDYKE NOTES TO THE ACCOUNTS, CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Movemants In fund8 l¢ontlnuedl Purposes ol Endowmont Fund8: Bla¢k and Land Rent Account.. 131191h$ of 8nnual income lo be pald to Anstruther Ea$ler Parf$h TTu$I and 2119th5 to Frfe Counal Trust. Thg balan¢& is held for congregational purposes. Me11* Bequest.. lo bo used by the Minisler to support members of th• P¥ri$h in n¢ed. Wllllamson Fo(Tndation-. lo be used to asslst those kn need. Colle¢tlons forthlrd p4rt1fr8 2024 2023 An3trulher LebOat Chrf3lk8n Aid Er3kine Care Homes CHAS Eathquake Appeal Harbour FeslN81 ScottSsh Blble Socl8ty 155 1,076 651 300 250 870 158 125 1,224 2,751 13
APPENDIX 1 ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE YEAR ENDED 31 DECEMBER 2024 MEMORANDUM TO THE FOREGOING ACCOUNTS Fund6 held by The Goneral Tru$lo08 of Iho Church ol scotland. whlch ar• not Includod In Ihe foregolng accounts. 2024 2023 FUNDS HELD BY GENERAL TRUSTEES CONSOLIDATED FABRIC FUND Capltal Balance at 1 January 127,511 127.511 Balance at 31 December 12 ,511 127,S11 Revenue Balance at 1 January Interest and dividends received Administration costs Remitted to Congregation Balance at 31 December 16.945 7,500 16241 20,949 6,678 1240) {10,4421 16.945 23,821