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 De￿mber 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 SeSs￿n 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 Congregat￿n 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
a￿ayS 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 b￿lIand 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
n￿st 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 a￿ayS 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. E￿￿rgencY 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 restri￿ed 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 wh￿h £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 aCC￿nts 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 ￿qU1￿ment 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
attent￿n.
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$18 of Indop•ndont •xamSn•rf8 statement
My examInal￿n Is carried out in accordance wth Regulation 11 of the Charit￿$ 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.
IndO￿ndOnt •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 ￿QUI￿ments..
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 End0￿￿ent
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 DeCeM￿r 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 Ex￿ndItUr0
UnTe8trf¢tsd R￿trIcted 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 5￿pend 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
m0￿Ment• 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
me￿1110 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$8t￿n In the y*8r and 811 remaining fvnds have been
lrnnsferred to the general unrestrtded re$¢rve8 ol the Church.
purp￿e￿ 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$I and
2119th5 to Frfe Counal Trust. Thg balan¢& is held for congregational purposes.
Me￿11* Bequest.. lo bo used by the Minisler to support members of th• P¥ri$h in n¢ed.
Wllllamson Fo(Tndation-. lo be used to asslst those kn need.
Colle¢tlons forthlrd p4rt1fr8
2024
2023
An3trulher L￿ebOat
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