ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND {PITTENWEEM, ANSTRUTHER AND CELLARDYKE) (FORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKE) TRUSTEES, ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 CONGREGATION NUMBER 241499 scorrisH CHARITY NUMBER SC000181 Henderson Black & Co
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND IPITTENWEEM, ANSTRUTHER AND CELLAROYKEI (FORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Tru51ees present the Annual Report and Accounts for Sl Adrian's East Neuk Church ol Scotland (Pittenweem, Ansliulher and Cellardykel Ilormerly St Ayle Parish Church of Scotland. Anslrulher and Cellardykel for the year ended 31 December 2025. Reference and Admini¥trative Information Charity Name. Sl Adrian's East Neuk Church of Scotland (Pittenweem. Anslrulher and Cellardykel Iformerly Sl Ayle Parish Church of Scotland. Anslrulher and Cellardykel Charity Registration Number.. SC000181 Congregation Reference Number.. 241499 (from 1 January 20261 261587110 31 December 20251 Contact Address.. 26 Fairhaven Cre5cenl Cellardyke Anslrulher KY10 3FE Trustees The following have served as Trusleeslmembers of the Kirk Session and Associates of the Kirk Session from 1 January 2025 to the dale of approval of these Accounts unless otherwise slgled.. Rev. Nigel Robb, Rev. Allan Morton . Rev. David Scott, William Balchelor, Margaiel Black, Eleanor Blair. Barbara Burrows, Susan Calhcart, Carole Coles. Martin Cunningham, Elizabeth Dickson. James Dickson, Linda Ednie, George Findlay, Morag Findlay, Jane Hayhow, Neil Holmes, Susan Holmes, Rona Horsburgh, Mary King, Pam McAslan. Jane MacDonald, Alison Mclvor, Marian Rettie, Rev. Nigel Robb (resigned 25 July 20251, Vivien RoLJgh, Jacqueline Smith. Sandra Smtth. Kartne Thompson, Catherine Wilson. On 1 January 2026. Sl Ayle joined in 8 union with the neighbouring congregation ol Pittenweem. Sl Ayle (now Sl Adrian'5 Ea51 Neukl 15 the continuing charity and Pillenweem the discontinuing charity The following Iruslees ol Pittenweem joined the Kirk Session of Sl Adrian's East Neuk on 1 January 2026.. lan Anderson, Aileen Campbell, Dougla5 Chisholm. Heather Cunningham, John Cunningham, Sean Dillon, Nancy Hill, David Rae51de, Roberta Raeside, Margaret Thomson. Principal Office Bearers Interim Moderator. Rev. Nigel Robb (resigned 25 July 20251 Rev. Allan Morton Ilrom 25 July 2025 until 1 January 20261 Rev David Scoll lappoinled 1 January 20261 Session Clerk". Linda Ednie Associate Session Clerk". Elizabeth Dickson Treasurer. Marian Rettie
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND IPIThENWEEM, ANSTRUTHER AND CELLARDYKEI IFORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 Independent Examlner Matthew Slrulhers BA CA Henderson Black & Co CA Edenbank House 22 Crossgale Cupar Fife KY15 5HW Bankers Royal Bank of Scotland, Si Andrews Branch 113-115 South Street St Andrews Fife KY16 gQB Structure, Governance and Management Governing Document The Church is an unincorporated charity administered in accordance with the terms of the Unitary Constitution. Reeruitment and Appointment of Trustees Members of the Kirk Session are the Charity Trustees The Kirk Session members are the Elders of the Church and are chosen.from those members ol 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 Inducted by the Presbytery. Organisational Structure The Kirk Session Is responsible for both the spiritual and temporal affairs ol the Church. 11 Is chaired by the Min151er or Interim Moderator and meets, a5 required, al least four limes a year as well a5 IDinl meetings with our linked charge of Crail Parish Church Certain responsibilities are delegated lo Committees. Presently these Ére Fin8nce, Propety, Socialllundraising. Technologyladrninistralion. Pastoral. Safeguarding. Outreach. Worshiplprayer. Children's Ministry. Objectlves and Activities The congregation has continued lo worship each week led mostly by a group of retired ministers who engage so willingly with the congregation. The average attendance each week is 75. Rev. Dr lan McEwan was appointed locum working on a pastoral basi5 one day a week shared with Sl Ayle's linked charge in Crail. His visi15 have been greatly appreciated by many who are housebound, Ill or requiring a visit from a minister These visits have been 5upplefflenled by the ongoing pastoral work done by elders and members of the ongregalion. Café Church held in the Anslrulher building is a regular event and gives members and visitors a chance lo meet informally before, during and after worship. Members of the congregation are also involved in worship teams. Special services allracl attendance from Ihe wider community including the early morning Easter worship on the beach, the Remembrance Sunday service, alternating between Anslrulher and Cellardyke. the annual Harbour Service held in a marquee In the Anslrulher harbour area, and the annual Bereavement SeNice held in the Cellardyke building during Advent.
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND IPIThENWEEM, ANSTRUTHER AND CELLARDYKE) (FORMERLY ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLAROYKEI TRUSTEES, REPORT FOR THE YEAR ENDED 310ECEM8ER 2025 Hospitality is provided after all these events, which, along with the refreshments available after worship each week offers the opportunity lo welcome visitors, people who have moved lo the area as well as the congregation. On 28 September we said 'farewell' lo one ol our regular supply ministers, the Very Rev Dr Martin Fair and his wife Elaine before they left for their new parish in Bermuda They were presented with small mementos of the East Neuk before a buffet lunch was served. The Moderator of Presbytery, Rev. Arthur Christie. led worship on 5 October In Cellardyke, his lir51 visit since he retired as minister of Sl Ayle in January 2018. Anslrulher ivas also the venue ol the Presbytery meeting on 15 November with a seryice of Communion led by the Moderator before the order of the day. In recognition of his long service a5 Interim Moderator the congregation made a presentation lo the Rev. Nigel Robb on Sunday 23 Novernber This was followed by a congregational lunch. Fundraising events continued throughout the year providing much needed funds for the ongoing work of the church. These events also allowed inleraclion with those in the Community who are not involved in the life of the church bul who are generous in their support. Pro A quinquennial report was carried out early in the year highlighting a range of repair work required in both buildings. Applications for funding will be made once all necessary work is agreed and approved by the new Sl Adrian's Kirk Session and Presbytery in the new year. The Presbytery Buildings Officer and the Presbytery Property Convener surveyed the manse in November and noted a few minor works lo be carried out before a new minister could lake up residence. There would be no delay In sustaining the call. The Property Convener. with the help of volunteers. has invested many hours in the maintenance and Improvement of the buildings and their efforts have been much appreciated by the congregation. Communi Occasional Events Both church buildings are used as concert venues for local music groups and the annual East Neuk Festival. Funeral receptions are held in both church building5 and the hall in Cellardyke and the James Melville Room and multipurpose space in Anslrulher is used for various meetings. The Presbytery Year of Prayer Day organised by the Presbytery Mi55ion Director was held in Anslrulher as was an Alpha Away Day for members of a church group in Presbytery. On 28 December, the final service as Sl Ayle Parish Church. the church organist, Robert Gardner, was presented with a long service certificate marking 47 years as organist of Cellardyke Church, then Sl Ayle Church. Achievements and Performance 2025 included numerous meetings concerning the Presbytery Mission Plan IPMPI with both the Kirk Session, represenlalive small groups from Ihe Session and the Presbytery Mission Plan Implemenlalion Group IPMPIGI On 26 October the congregation5 of Pillenweem and Sl Ayle voted for a union lo be called Sl Adrian's East Neuk Parish Church (Pittenweem. Anslrulher and Cellardykel from 1 January 2026 A second vole wa5 also taken for the new Sl Adrian's East Neuk lo continue a revised linkage with Crail from 1 J2nuary 2026. Crail voted on the same day for a revised linkage with the new Sl Adrian's East Neuk from 1 January 2026. A new Inlerirn Moderator, Revd David Scoll, was appointed from 1 January 2026. Thanks lo the sleiling work of our treasurer and the gener051ty of the congregation, finances are healthy despite ongoing maintenance costs, Giving to Grow contributions and Psby1ery dues. People are
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLANO IPITTENWEEM, ANSTRUTHER AND CELLARDYKEI (FORMERLY ST A YLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI TRUSTEES, REPORT FOR THE YEAR ENDED 31 OECEMBER 2025 encouraged lo use the Gill Aid scheme enabling the chLJrch lo reclaim lax on their donations The annual Givings Day In October raised the Sum ol £ 11 000 As and when appfopriale. the Kirk Session on behalf ol rhe congregation authorises collection of donations lo local ano national chaiilies In 2025. Ine following received assistance from Si Ayle Erskine Appe31 Remembrancel. Chr151ian Aid Home Siarl and The British Red Cioss Emergency Appeals when feq uire¢ also receive a generous response. Financial Review The tolal Income during the year 3mounied lo £99,90812024 - £102 5401 of which £77 70912024 £74.2 101 W3s unreslricied. £22 01912024 £27 8861 resiricled and £18012024 £4441 endowment Total expenditure for the year was £114,501 12024 £83 6121 with f87,530 12024- £57 1141 relating lo thè unrestricted general and designated funds A major portion of the expenditure within the general fund relates lo the requiremerTrls ol the Giving lo Grow allocation 01 £41, 14512024 £23.8441 This resulted In a deficit for the year on the general and designated lullds of £4 437 12024 surplus ol £ 18 4731. on ", eslricled funds a delicil of £5 836 12024 surplus of £611 and on endowment funds a delicil ol 14 J2012024 surplus 01£3941 Reserve5 Policy 41 Ib.o rhe %ye?r r!13 414 Iti92. iod,Iion 173 866 12024 £79 1 J21 was hela In resiricled funds. mainly In the Cellzrdyke Guild and Easi Neuk Foodbank Accouni and £1.415 12024 £5.7351 held In endowment funds A further £20 338 12024. £ 19 4941 was held In Investments ol which £16 921 12024 £16.17612re unreslricled and £3.417 12024. £3.3181 ale endowment t7 The Trustees, adopt a prudent policy and retains unreslricled re5erve5 at a level such Ihai In Ihe event of a sudden drop In Income the Church will be able lo support Its current level ol activities lor a period ol al least Iwelve months, while replacement Income Is sought Approved by the Iruslees on. 24 March 2026 ana signed on their behalf Lincfa Ednie Session Clerk, Marian Rettie (Treasrer}
ST AORIAN'S EAST NEUK CHURCH OF SCOTLAND, PITTENWEEM, ANSTRUTHER AND CELLARDYKE IFORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLAROYKE FOR THE YEAR ENDED 31 DECEMBER 2025 I report on the accounts ol the chaiity lof the year ended 31 December 2025 which are sel out on pages 6 to 12. Rgspe¢tlvo re$ponsSbllltle$ of tru¥tees and examlner The charity's trustees are responsible lor the preparation ol the accounts in accordance with the terms of the Charitie5 and Trustees Investment (Scotlandl Act 2005 and the Ch8rities Accounts IScollanJl Regulation5 20{ la5 amended) The ¢harity trustee& consider that Ihe audil iequirernent of Regulation 10111 Idl of the Accounls Regulations does not apply 11 Is my responsibility to examine the accounts as required under section 44111 Icl ol the Act and to stale whether particular matters have come to my attention Thi5 report Is rnatje lo the Tru51ees, as a body, in accordance wilh the terTns of ffly engagemeni My work h8s been undert8ken so that I might state lo the Trustees Ih05e matter5 1 am required to slate to them In an Independent Examinerfs report and for no other purpose To the fullest eent perrnitted by law. I do not accept or assume responsibility to anyone other Ihan the charity and the tIU51ees for my work or for th15 report Basls ol Independent examlnerfs statement My examination Is carried out in accordance with Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 las amended). An examination Includes a review ol lae accounting records kept by the charity an¢ a compar150n of the accounts presented with those records 11 a150 includes consideration of any unusual iterns or disclosures In the accounts, and seeks explanatitsns from the tru51ees concerning any such matters The procedures undertaken do not provide 811 the evidence that would be requireLI in an auttit. and consequently I do not express an audit opinion on the view given by the accounts Independent examlnerfs statement In the course of my examination, n() matter has come to rny attention 1. which give5 me reasonable cause lo believe th81 In any rnalerial respect the requ*rement5 to keep accounting iecords In èctordance wth section 44111 lal of the 2005 Act an(f Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which èccoid wilh the accounting records and comply wilh Regulation 9 of the 2006 Accounts Regulation5 have not been tnet. or 2. to which, In my opinion, atteniion should be drawn In order lo enable a proper understancling of the 8GGQtJnis 10 be reached. Matthew Struther5 BA Partner Hender50n Black & Co Chartered Accountants Edenbank House 22 Cr05sgate Cupar 155HW 6 .rf/&w-2026
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND. PIThENWEEM. ANSTRUTHER AND CELLARDYKE (FORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrostriclod Rostricted Endowment Funds Funds Funds 202S 2025 2025 Total 2025 Total 2024 Not8 Recèlpts Donations and legacies Charitable activities Trading activities Bank and dep0511 interest Investment income Other 64,390 6,647 4,365 1.371 699 237 18,602 2,562 82,992 9.209 4.365 2,226 879 237 57,172 35,449 6.154 2.746 879 140 855 180 From General Trustees Consolidated Fabric Fund Total Recelpts 77.709 22.019 180 99.908 102.540 Payments Cost of generating funds Charitable actlvltles Purchase of equlpment 83 82,995 534 87,530 26,971 114.501 Total Payments 87.530 26.971 114,501 83.612 Surplus I Ideficltl for perlod before transfers Transfers 19,8211 14,9521 180 114.5931 18,928 5,384 18841 15.8361 14.5001 14,3201 114,5931 Surplus I Ideflcitl for perlod 14.4371 18,928
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND, PITTENWEEM, ANSTRUTHER AND CELLARDYKE (FORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI STATEMENT OF BALANCES AS AT 31 DECEMBER 202S Unreslrlcted Restrlcted Endowment Fund5 Fund5 Funds 2025 2025 2025 Total 2025 Total 2024 Bank and cash In hand Opening balances Surplu5 1 Ideficitl for peri Closing balances 117.852 14.4371 79.702 15.8361 5.735 203,289 14.3201 114,5931 184.361 18,928 113,415 73,866 1,415 188696 203,289 Flxed assets IT equipment - cost 534 534 534 Investments - market value Icost£11,1511 16,921 3,417 20.338 19,494 Oth¢r asststs Tax receivable on Gift Aid donations 10.065 10.065 11.219 Liabiliti&s Independent examiner'5 fees Wages and PAYE Special collection 2.000 294 377 2.000 294 377 1,500 280 140 The accounts were approved by the Kirk Session on 24 March 2026 For and on behalf ol the Kirk Session .? L- Linda Ednie. Session Clerk D¢0 Marian Rettie, Treasurer
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLANO, PIThENWEEM, ANSTRUTHER AND CELLARDYKE IFORMERLY ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKEI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 1 Accounting Policles The principal a¢¢ounling poli¢ie5, which have been applied ¢on515tently in the current period in dealing with items which are considered material to the accounts. are set out below Basls of Preparatlon The financial statements have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amendedl. Funds Funds are classified as either restricted funds or unrestricted funds. defined a5 follows. Restrirled fundJ are funda 3ubJcrl IG Jpcr1fir rB4uircmvnt? E4? tv thrir u?B whirh may be de¢l8r¢d by tfrT¢ donor or with their authority or created through legal processes, but still within the wider objects of the charity. Unreslricled funds are expendable al the discretion of the Iruslees in furtheranGe of the objects of the charity. If parts of the unreslri¢led funds are earmarked al the discretion ol the trustees lor a particular purpose. they are designated as a separate fund. This designation has an adminislralive purpose only and does not legally restrict the trustees, discretion lo apply the fund. Taxatio St Adrian's East Neuk Church ol Scotland Ipittenweem. Anstruther and Cellardykel is recognised as a charity lor the purposes of applicable taxation legislation and Is therefore not subject to taxation on Its charitable activities. The charity is not registered for VAT and payments made therefore Include irreeoverable input VAT.
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND, PITTENWEEM, ANSTRUTHER AND CELLARDYKE IFORMERLY ST AYLE PARISH CHURCH OF SCOTLAND, ANSTRUTHER AND CELLARDYKEI NOTES TO THE ACCOUNTS FOR THE YEAR ENOED 31 DECEMBER 2025 Recelpts Unrestdcted Restrlcied En(lowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 Donations ant1 legacles WFO Scheme Inon Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid donations Ordinary Offerillg5 lopen platel Other donalions and receipts Giving days Church of Scotland 2.822 25,606 11,475 6,057 7.685 10.745 2,822 26,125 11,475 6,057 25,768 10.745 2.730 25.511 4,506 5,489 8,836 10,100 519 18,083 64.390 18.602 82.992 57,172 Income from charitable activities Wedding5 and funera15 Coffee mornings Soup and Sweet lunch Strawberry tea Teas and coffees 1.275 2.929 1,275 2.929 2,425 3,920 315 851 945 1,D40 1.040 Harbour Festival Quii Cellardyke Guild Foodbank 230 292 292 2.562 2.562 2,426 24,337 6.647 2,562 9.209 35,449 Income from tradlng actlvities Use of premises 4,365 4,365 6.154 4.365 4,365 6.154 Investment Income Bank and deposit interest Investment income 1,371 699 855 2.226 B79 2.746 879 180 2.070 855 180 3,105 3,625 Other ¢ncome Other Income Special collection From General TIu5tees 237 237 140 237 237 140 Total Recelpts 77,709 22,019 180 99.908 102,540
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND, PITTENWEEM. ANSTRUTHER AND CELLARDYKE (FORMERLY ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRiJTHER ANO CELLAROYKEI NOTES TO THE ACCOUNTS. CONTINUED FOR THE YEAR ENDED 31 DECEMBER 202S Analysi$ of Expenditure Unrestricted Restricted Endowment Funds Funds Fund5 2025 2025 2025 Total 2025 Total 2024 Costs of generating funds Offering envelopes 83 83 Charitable activitigs Giving to Grow, note 4 Locum costs Presbytery dues Organist. cleaner and foodbank staff Repairs and maintenance Heal and light Telephone. broadband and website Insurance Manse repairs and tllaintenance Travel Printing. posi and stationery Payroll and book keeping costs Music licences Guild expenses Foodbank supplies Foodbank grants Oonalions Other expenses Goveinance costs - Independent examiner's fees 41,145 1,513 1,960 4,735 21,626 5.816 829 5.058 41.145 1.513 1.960 17,770 21,626 5.856 1.404 5,058 23.844 5.011 1.960 16,608 4,316 6,622 2,040 4.820 194 1.021 25 276 832 1,252 10,602 13.035 40 575 738 738 698 276 854 2.0S5 7.494 2.500 1.125 387 1,998 698 276 854 2.055 7,494 2,500 216 42 909 345 1.998 87,530 1.978 456 1.140 26.971 114,501 82,995 Purchase of equipment 534 534 Total payments 87.530 26.971 114,501 83,612 Glving to Grow Allocation 2025 2024 Total allocation Less Transition funding Less paid by Stipend Endowment Incorne Less Glebe Renl Vacancy Allowance Add Oveipayment 49.268 13.3501 14,2481 15251 41,815 15,3421 14.3101 11.0501 17.2711 Amount paid, per note 3 41,145 23,844 Minister's stipend All Church of Scotland eongregaiitsns contribute lo the National Stipend Fund which bears the costs of all ministers, slipends and ernployerfs Gontribulions for national insurance, pension and housing and loan fund Minisler5' stipends are paid in accordance with the national stipend scale, which is related tts years ol service. For the year under review the minimum stipend wa5 £32,433 and the maximum stipend lin the fifth and subsequent years of seThicel £39,856.
ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND, PITTENWEEM, ANSTRUTHER AND CELLARDYKE IFORMERLY ST AYLE PARISH CHURCH OF SCOTLAND. ANSTRUTHER AND CELLARDYKEI NOTES TO THE ACCOUNTS, CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2025 TrLt$teg *xpgn6?$. rernuneration and related party transa¢tlon8 6.1 During the year expenses of £198 were paid lo one trustee lor travel, pulpit supply, and other expenses12024 £8181 6.2 No charity trustee. or persons connected lo a trustee, received remuneration in the year12024 - nil) 6.3 There were no transactions with trustees or persons connected with Iruslee5 during the year12024 - nill. Investments Investments al market valualions al the year end comprised. Total 2025 Total 2024 Church of Scotland Investors Trusl'.- Growth Fund - Catherine Grace Douglas Fund - 847 units Income Fun¢Y - Outreach Fund - 100 units Income Fund- Congregational Account 61 units Income Fund - General Purpose5- 364 units Inwme Fund - Cons Fabric Fund- 449 units Income Fund - Black & Land Rent Account- 247 units Income Fund - Melville Bequest Poor Fund- 53 units 5,827 5,404 1,106 674 4,026 4.966 2.732 586 695 4,146 5.114 2.813 604 Movements In funds At1Jan 2025 Rè¢eipts Payrnents Transfers At 31 Dec 2025 Unrestricted funds General Fund Oesignated Puppets & Co Designated ACK Memberf5 Association 117,637 215 77,654 S5 187.5301 5.384 113,145 270 117,852 77,709 187.5301 S,384 113,415 R¢$trictgd fund¥ Flower Fund Adopl-A-Child Fund East Neuk Foodbank Cellardyke Guild 153 20 173 12161 124.7001 12.0551 126.9711 216 17001 14001 18841 77,996 1,553 19,437 2,562 22.019 72.033 1.660 79,702 73,866 Endowment funds Black and Land Rent Account Melville Bequest William50n Foundation 4.614 829 292 148 32 14.0001 15001 762 361 292 5,735 180 14,5001 1,415 Total bank and cash balan¢g9 203,289 99.908 1114,5011 188.696 Purptsses of Unrestricted Funds= General Fund" Funds of the church which are unrestricted and Dot design8led for a specific purpose Designated Puppets & Co. Thi5 lund 15 to support and prtsmole puppel ministry. Designated ACK Membe¢s Association.. This fund is for Anslruther, Cellerdyke alld Kilrenny members association. The ACKMA ceased as an independenl organisation in the year and all remaining funds have been tran5feired to the general unre51ricted iesetves of the Church.
APPENDIX 1 ST ADRIAN'S EAST NEUK CHURCH OF SCOTLAND, PITTENWEEM, ANSTRUTHER AND CELLAROYKE IFORMERL ST AYLE PARISH CHURCH OF SCOTLANO. ANSTRUTHER AND GELLAROYKEI YEAR ENDED 31 DECEMBER 2026 MEMORANDUM TO THE FOREGOING ACCOUNTS Funds held by The General Tru$ieès of the Church of Scotland, which are not Included In ihè foregolng accounts. 2026 2024 FUNDS HELD BY GENERAL TRUSTEES CONSOLIDATED FABRIC FUND Capltal Balance al 1 January 127,511 127.511 8alanrR at 31 De¢ember 127.511 127,511 RevenuÈ Balance at 1 January Inlere51 and dividend5 received Ac*rnin151ration c05t5 Retnilled lo congregation Balance at 31 December 23,821 6,722 13201 16,945 7.500 16241 30,223 23,821