CRAIL PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT AND UIYAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONGREGATION NUMBER: 261547 SCOTTISH CHARITY NUMBER: SC001601
CRAIL PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present Ihe Annual Report and Accounts for Crall Parish Church of Scotland for the yeaf ended 31 Decembér 2024. Reler•neo and Admlni8tratlv• Informatlon Charity Name: Charity Regislratbon Number.. congget10n Reference Number.. Contact Address.. Crail Parlsh Church of Scotiand SC001601 261547 9 Felklngton Avenue Crall KY10 3XP Trut••• The following have ser4ed as Twstee81members of the Kirk Session and Associates of the Kifk Session from 1 J8nu8ry 2024 to th8 dale of #pproval of the60 Accounts unlo$$ olhernise staled.. Inde endont Exarninor en eison ac Ed8Trbank House, 22Crossgale, Cupar Fife KY16 SHW Bnk•r• Royal Bank of Scouand, Sl Andrews Branch. 113-115 South SlreeL St Andr6ws, Fife, KY16 9QB.
CRAIL PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Structure, Governance and Managomonl Goveining Documont The Church is administered In a¢¢ordanc? with the lemis of the Unitary Con51itullon. This change, from the Model lo the Unitsry Constitution, was approved by the congregation at its Annual Stsled Meeting held in Crail Church on Sunday 24 March 2013. Ro¢rultm•nt and Appolntment of Tru8t••8 Members of the Kirk Session aro the Charity Trust88s. The Klrk Sesslon members are the Elders of the Church and are chosen from those members of the Church who are consKlered lo have the appropriate gifts and skills. The Mlnlster, who Is a member of the Klrk Session, is elected by the Congregation and Inducted by the Presbytery. The Kirk Sessron may appoint 888oc181e members who are believgd lo have the skills and commitm¢nt necessary lo contribute to the management alfalrs of the Church, lo bacome membors of committees, appolnted by the Kirk SesOn and to 86s1$l In the management of the Church. Oryanl8atlon•l Structure Tho Klrk Session, whl¢h meets four ttmes a year and al other Ilmes as requlred, Is responsible for l)oth the sritUal anej temporal affair5 of the Church. C8rtaln responsibllilies are delegated lo various committees. ObJ•ctlv•• and A¢tlvltl•• The Church of Scotland is Trlni18rian in doctrine, Refomied in Iradilion and Pr8sbylérian in polity. 11 exists to glorify God and to work for the advancement of Christ's Klngdom throughout the wodd. As a National Church, it acknowledge8 a di$tlnclive call and duty lo bring th8 ordinances of relyion lo the people in every parish of Scotland through a lerrllorlal ministry. 11 ¢ooperaies wblh other churches In various ecumenical bodies in Scotland and beyond. Slnc8 January 2019 Crall Church has been linked with St. Ayle IAn8irulher and Cellardykel and the Mlnlstèr usually conducts a servi¢e In both churches each Sunday unle88 iolnl servlce8 wlth St. Ayle 8re arranged, Servlces of Worshlp are led by a MlnSsler or a member of the Worship Group in the Church every Sunday at 11.30am leven years) and 10.00 am lodd year81. Extra seNices are held on special occasions, such as Christmas and Easter. We are part of the Presbytery of Fif8 and also part of the Ea8t N•uk Cluster ol Churches and p8rt1¢ipalelattend Cluster èvents 6u¢h as 88rvlces and training, Me8•y Chur¢h. Messy Church brings famille5 and individuals logother for worship In a lun and non- traditional environment. It is hold on the last Wednesday of thè month betsveen 4.30 and 6 pm in the Kirk Hall. It 1$ Christ centred, based on creativity, hospilalty and celebrallon and Is deslgned lo allow peoplo to share fellowshlp and food together. Messy Church Is run by a team ol volunleer5 and is supported by Church members lo help In the kltchen and provide le*coffe8 on arrival. as well as donated baklng from Chatbile members. Attendance has grown in the last year wllh around 5 or 6 familios attendlng on a regular basis as well as indwiéuals. Messy Church have recently organised and sent 35 Shoeboxes lo Eastern Europe for Christmas. led the N8tivity service in Church and have purchased a bench. tubs and plan13 for the Kirk Hall garden. They have also purchased n&w resources lo cater for the changing needs ol the group. They continua to support families and individual$ by offering free toiletries and household products through th& "Blg Hoose Project" as well as keeping the se5sion$ free for all. Th• Pr•yer Group- The joint chuhe$ of Crail and Sl. Ayle meet every Thursday morning from 10.15 to 11.15 in Anslrulher Church. There are 20 members and the theme for the week is set by the leader who is a member of the group. They are not minlsler led and all are welcome.
CRAIL PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Objeetlve8 and Actlvlt188 (contlnuedl The Church Cholr The ¢hoir again led the Servlce of Nine Lassons and Carols in December when they were joined by friends from other local choirs. Many thanks to our Church organist, Mrs Janice Nisbet who agreed to organise the musi¢ and practSce sessions. Donations collected al this servi¢e went lo the Organ Fund. The Church Gulld is open to Church mambérs and non-members and mèèts In the Kirk Hall on the first Thursday ot each month. Meetings arè In th& afternoon wllh local speakers on a variety of interesting and varled subjects includlng Ihls year musical events. The Guild works together to promote the Church and ralse funds lor the Gulld, Church and other. usually lo¢al. charities. They have 21 member8 with a committee of six. M8mbers and friends managed lo provide leas for the Kirk Sale and thè Christmas Coflee moming which Is always well 8ttended by lo¢als and ¢hur¢h goars, as well as organiging th8 World Day of Prayer Servlce. Guild Sunday was ¢elebral8d with a soup, biscuit and cheese lunch. Funds raised at the lunch were donated lo 'Bible$ for Bairns. a project presenlty being undertaken by the Guild at nallonal 19val. At Chri$lma$ an aft•moon lea at the Goll Hotel wa5 enjoyed by all. Crall Klrk Hall AS well as Chalbite. MevJy ChUh, Gulld and Sesslon me6tSng5. the Museum Talks, Community Choir and Chair Yoga have been added lo regular gvenls In the Hall. Regular annual evenl8 include the Crail Art Group exhlbltlon al Easièr, Crail Arts Festival and the East Neuk Festival 88 well as Guild and Charity coffee mrnlngs. The Hall is also a popular venue for private lets lor celebrating birthdays or other family celebratsons. A new bench, tubs and plan15 have been purchased fcr the Hall garden by Messy Church. Streamlng, whl¢h was Installed in January 2024, is now well used by Hall usefs. Achl•v•m•nt• and Porfomian¢• We must acknowledge and express our 81ncere Ihanks lo Ihe who in Ihe continued absence ol a minigler has carried out the fole as Inlorlm Moderalor since April 2022. This ha8 coincided with a périod of slgniflcant change In the Church ol Scotland as il stfuggle8 to manage swnificanl financl81 challenges and a shortage of mlnlstets. Our interim moderator has provided leadershlp to the Kirk Sesslon and has organlsed a team ol minlslers lo ensLJre Sunda Serice5 are norrn311 minislc- Ipd We mu31 exp83 our sincere thanks to The Worshlp Team Continue lo participate In services readily covering when il has not been possSble to havo a mlni6ter lo lead a 8oNte. e and express our gratitude and thanks fer the dedicated servlce given by 1 l< 11 retirpd as Elders and Trustees. We musl ver many years prior to his death We musl also acknowled also 3cknowled9e the practical service provided bi in May 2024. During 2024 discussions have continued wth other local parishes as we kK*k lo Shape the lulure structure locally laklng cogni5an¢e of Ihe Presbytery Misslon Plan. At thig time, we continue to consider possible options. Sunday services are now live $Iarned via a high-quality system whl¢h is operated by our trained team of 3 and which went live on 9th June 2024. Vid•0 recordings of these streamed services are felained on our YouTube channel and have attracted 2518 vièwlngs sinc8 June - some 65 for each week. The re¢ordings of the Christmas, Nine Lessons and Carol s8rvl¢e was partlcularfy popular with 151 viewin9$. The streaming system has madè a valuable addition to our Mlssion and outreach work.
CRAIL PARISH CHURCH OF SCOTLAND TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Achlevem¢nts and Pgrfonnance l¢ontlnuod) The ChUh ended the year with a mernbership of 244. Wth our inv851ment in the streaming System, we ffind that attendance al Sunday 8ervic&s now takes place in both person and on line. Attendan¢e in church will be higher, lor exampl• at Chri6tma8 and Easter, but 1$ typically around 40 with up lo 10 now jolning via the live Stream. TtM's ha8 been enthusiastically w81¢omed and is greatly appreciated by thosa who mey be housobound and also with members working or INing abroad. There have been 5 deaths and 1 new memb8r by transference. Non-mèmbers and visitors are made most welcome by the vl8ltlng Mlnlsl8rs and mèmbèrs of the duty wekome team. Our Parlsh magazlne "KaraS1". ediled by has Contlnued to be delivered lo every household in Crail tsvlce a year, keèping everyone in touch and up lo dale with church news and that of IoGal groups. The latest news can also be found on our Website and F8cet)ook pages, We held a very successful Plant Sale. Coffee Mornlng and ColleclSon In May for Chrl$lian Aid Week and an Exhibib'on of Natwlty Sets duflng Advent brought in more donations lor their Christmas appeal. Oui retirlng Colloction on Armistice Sunday a$ well a$ donations al our Soup and Sandwich lunch went lo Poppy Scoll8nd and the rellring Collection Irorn our Joint Chrlsllngle Service was donated lo the local Foodbank In Anstrvther. We also have a colle¢llon box for the Foodbank in the Church Donation lor coffeellea belore mornlng worshlp Ihls year have been sent lo our Mlssion partners, based In Zambia. Fife Church Rerders, affiliated lo CRS, have finlshed recordlng Crail Parlsh Church and the results have been publSshed. We look forward lo the presenlatson ol a s¢la1 gilded copy for the Church. Thi8 year we have been all¢)wed to carry out 60me necessary repalrs on Ihg Church tow8r and roof a¥ well as som6 polntlng Cf the Stonework. Flnanclal R•vlew As wth all churche$, the prlnclpal source of Income is fiom the generosity of the members and vlsilors. Total income during the year amounted to £106,306 12023 £81,923} of which £93,408 12023 - £70,252} wa5 unrestricted and £12,90012023 - £11,6711 restricted. Total expendilur? for the yeer was £ 98.771 {2023 - £73.638} with £97,95012023 - £72,237) relating lo the unrestriGled general and designated fund8. A major portlon ol the expenditure within the general fund relat88 lo the requirements of the Givlng lo Grow allocallon of £21.590. This re8ulled in 8 deficit for the year on the gen8ral and d8slgnated funds ol {£4.5441 {2023 - deficll of £1.9851. The lolal value of the general fund at 31 D8cembef 2024 was £45,332 {2023 £49,896> whth includes a designated fund value of £ 8.391 (2023 - E9,3481. Restrfcted Funds Reslricled funds at 31 Decerrt)er 2024 amounted to £149,13712023 - £137,038) COn$'ng mainly of the Hardie Memrial Fund.
CRAIL PARISH CHURCH OF SCOTLAND TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Ro80Th08 Poll¢y It is Ihe Trustees. wlicy lo IK)Id reserves of approximately six months, expenditure in unre5tri¢led funds lo ensure the smooth runnlng of the Church and ils many activities which extend to the wider ¢ommunity. At thè ond of the year £45.332 12023 - £49,896) of cash in the bank was hekl in unrestricted fvnds. In additlon, £149.13712023 - £137,038) was h0 in restricted funds, mainly in the Hardio Memorial Fund vknich is reslricled in use for Church fabric expenses. A further £151,29012023 £149,240) was held in investments of which £9,49012023 - £8.7221 are unrestricled and £141,8QJ {2023- £140,518) are r&slricl8d. Appioved by the trustees on 11 May 2025 and slgne(1 on Ihelr behalf
CRAIL PARISH CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CRAIL PARISH GHURCH OF SCOTLAND FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the a¢counls of the charty for the year gnde(131 Docember 2024 which are sel out on pages 7 10 12. Respo¢Uv• r•¥pon¥lblllll•i of trte0¥ pnd ¢xarnIr The charity's Irustoos wre Tespon¥ible for the prep&rallon of th¥ accounts in accofdance with Ihe terms of th¢ Charities ond Trustee¥ Inve3lmtrnt (Scollandl Act 2005 and th• Charitie¥ Accounts ISGoll8nd) Regulations 2006 las amended). The charity tru8teo8 nsider that the au(l requirement of Regulation 1011} Idl ol the A¢cgunts Regul8kn'onJ does not apply. It is my responsibility to examine the 8ccoun13 a¥ required under ¥ection 44111 Icl ol the Act and to slate whether particular matters hove ¢ome lo my attenllon. Thls reportlg m4de lo th• Tru$teo8. 3$ o body, In accordance wblh tho l•rms of my •ng8gement. My work has teen undertakon so that I mlght stat8 to lh8 Trustees those matters l am requked lo stsle lo them In an lTrJ8P8ndgnt Examinerts r•port and for no other purpose. To tha fullest extent pemiltt•d by law, I do r1 acc•pl or assume rg8pon8iblllty to anyone other ihan the Chadly and the Trustees for my work or for thls 8a•l of Ind•p•nd•nt •Mmln•rf• •t•t•m•nt My examlnallon Is carrfed out In a¢cordarKe wfjth R•gulallon 11 of tho Charities Accounts {Scotlandl Regulallon• 2008 la$ amended). An ex8minallon Include$ a review ol the accounllng records kept by the charity and 8 ¢ompari$on ol (he aooounls presented with tho80 recordb. It 4180 IrKludes con8ldera¢lon of gny unu8ual tieml or disclo$uro8 in lh8 8ccounl8. •nd $•ekg explanatlons from t tru$lee$ concerning any Such matto1$. Thg procodur¢# undertaken do not provldè all th• evldence that would be requlred in an audit, •nd ¢on$•quenlly I do not oxpr&$g an 4udlt oplnlon on the vlew glven by the accounts. Ind•p•ndont •xamlnèrf• #tst•m•nt In th• ¢ourw of my ex8mSn•llon, no matter h88 come lo my attentlon.. 1. whlch glvoi mo re••on•bl• ¢au•• lo b•li•v• that In any m4lerial reBpect the r•quirèmonl8.' to k••p accounllng records In accordance Iwth 9o¢lton 4411) la} of th• 2005 Act and Regulatlon 4 olthe 2006 Accounts R•9ulalion$, and - lo prepare accounts whlch acecrd wlth the accounllng recordj and comply wllh Regulatlon 9 of the 2006 A¢¢ouni$ Regulotion$ have nol bgen m•1. or 2. to which, In my opinion. attention tshould drawn In order lo ena* a proper und•rstarKfing olthe J¢¢ounl$ to b? reaGh¢d. M8tlhew Strur¥ BA CA Partner Henderson Black & Co Chartered Accountsnl¥ Edenbank House 22 Crossgate Cupar KY15 SHW gy?4'f 2025
CRAIL PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 OECEMBER 2024 Unrestrlcted Restrlcted Funds Funds 2024 2024 Total 2024 Total 2023 Noto Recelpts Donatlons and legacyds charitab acts'vities Trading activlles Bank and deposit Interest Investment income 47,233 10.143 3,446 3.430 217 1,113 48,346 10,143 3,446 7.524 7.910 43,653 10,796 3,024 5,133 6.597 4,094 7,693 From General Tru81008 Consolklaled Fabric Fund 28.937 28,937 8.565 Gr8nl Income 4,155 Total R•c•lpts 93,4C6 108,308 Paymont• Cost of g•n•ratlng funds Charltable actlvltS¢• Purchase ol gqulpm•nt Total Payment• 93,eeo 4,290 821 94.481 4.290 62,880 10.778 821 Bu1• I Id•flclt) lor porlod b•for• trnn•f•rn Trnn8f•rn Surply• I Id•flcltl for p•rlod {201 20
CRAIL PARISH CHURCH OF SCOTLAND STATEMENT OF BALANCES AS AT 310ECEMBER 2024 Unrestrl¢ted RoStrid•d Fund$ Fund$ 2024 2024 Tot•1 2024 Total 2023 Bank and eash In h•nd Opening balances Surplus l (derltI for perk)d Closlng balances 49,896 14,5641 137,038 12,099 149.137 186,934 7,535 178,649 8,285 186 934 Inve•tm•nt8 - markot valuo Icosl £152.084) 9.490 141.800 151,290 149,240 As•ots Hall Slr&amlng equiprnent 175.000 11.300 175.000 11.300 175.000 10.778 oth•r a•••ts Tax ieceivable on Gift Aid donalk*ns 5,738 5,738 5,845 Llabllltl•• Independent oxaminer's fees 1,386 1,38e 1,314 The acccunts wern approved by thè Kirk Sossion on 11 May 2025 For and on behalf ol the Kirk Session
CRAIL PARISH CHURCH OF SCOTLA14D NOTE8 TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 1 Aceountlng Pollcl Tho prinupal accoUnn9 Follcl•$, whieh have been aped con8iStgntly in the Cuffenl per dealing wlh item$ ar• conlldergd m8tefl81 to th8 attounts. are sel oul below. B•¥l¥ of Prtrp•ratlon The financial 8tal•ments have been wepared on the Receipts and Paymnts ba$ls in aG¢ordan¢8 wilh th• Charilles and Trustee Investrnent {ScollarKII Act 2005 and Ch•rili$ A¢counls Iscotlandl R•gulalion8 20Cfj {a$ omend•d}. Fund• Fundo art ¢1è8srfied a8 dth•r re8trlcted fundfy or unr•8trlcted fund8. d•finod as fgllows: Railrlctsd lund8 are fvnd$ 8uble¢t lo $p•cffic requlrements as to Ihelf use whlch may be declared by the doner or vAlh thelr aUthoty or ereAi•d through legal processes, bul 51111 wlthln the wlder obfvds of the charlty. Unre51rkled fundj ar• expendable al the discretion of the l(uslee8 In furtheranGe of the oblects ol the charrty. If parts of Ihg unreildcled funds are ejrmarked al the discretion of the trustees lor a pa¢Y18r PLrpos•, they arg de¥ignBled as a separale fund. Th1¥ designation h8s 8n •dminSstrative purpose only and does not legally re$lrf¢t the truslee8' di8Grelion to Jppty the fund. T•x•llon Crall P4rl8h Church of S¢olland18 fO¢ognli•d a1 4 ch¥rfty lor the purposes ol 8pplicable toxalion legislation and IB thèr•for• not iubl•ct lo iaxallon on it# eharltable acllvllle8, The charity is not reoislered lor VAT and p•yrnenl$ m4d• therefore InclL¥J? Irr0Ver9L1 Input VAT,
CRAIL PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOU14T8 FOR THE YEAR ENDED 31 DECEMBER 2024 Don•tton8 and **¢S•1 Unrn•trlet•d R•8trlei•d Fund• Ftynd• 2024 2024 Total 2024 Total 2023 WFO Scheme (non Grfl A) Gift AKI Donations T8x Recov•r•d on GrftAid don•tsDr4 Ordlnary Offerhxis Icyn platsl Olhor donations and receipts Lo90th• 2.202 21.827 7,323 6.855 3,He 21.636 7.354 21,536 7,354 8.030 1,$20 10,000 407 lo. In¢orn• fmm ¢h•rltsbl• 4¢llvlth• Urtr•Atrletsd R••trl¢t•d Fund• Fund• 2024 2024 Tol•l 2023 2024 W¢ddin98 and funorals Kirk ial• •nd ¢offe• fflomlng Chatbita Karail Gui h8r Incem• 2,393 3,314 2.728 140 1.488 100 2,393 3,314 2.728 3.185 2.912 2,494 1,468 1C#) 1,815 10.143 In¢om• from tradlng •Ctlvltt•• Unr•itrlct•d R••trkt•d Fund• Fund• 2024 2024 Totsl 2024 Totsl 2023 U•• ol premlio8 Llf• and 3,8 378 3,088 376 2.7(Q 324 10
GRAIL PARISH CHURCH OF SCOTLAND NOTES TO THE ACCOUNTS. CONTINUEO FOR THE YEAR ENDED 31 DECEMBER 2024 An4fy•ls ol Eypondltur• Unrn•trl¢t•d Re•trlctsd Fund• Fund• 2024 2024 Totsl 2024 Total 2023 Co•ts of g•n•rIn9 fvnd• OH?rir& n¥elopes Ch•rft•bt• acthiSUo• GNing i¢ Locum coils Pr•sbyl•ry duos Minisler's I?PhOn & olh•i exwnioi Inierlm Mod8ralOl•' travel coils PulpS1 supp Organi81, beadlè and d•8n•r Church labrlc repalrs ano malntengnc• Chur¢h heat and14ht Hall fabrie f•pair• •nd m#int8rt8rt• Hall h881 and Iiqhl Consumobkni •nd brothjband Org8n co•ll Insuranc M8n8e rop8lri and m•lnt•nance Llft 8nd Work Kar811 Event colli Prlnling, post ond ilallor Guiky •xp•ni•$ otr •xp•ThMi 21,590 123 1.554 21,590 123 1,554 20,110 1,780 1,564 124 124 4,086 7,134 41,472 2,820 1,283 1,060 1,116 293 3,172 7.314 7,134 41,472 2,820 1.283 3,462 403 1,124 4,125 1.369 371 1,071 278 438 1,378 2,324 4.339 1.038 378 4,339 1,038 378 980 280 1,560 2,172 93,095 1,351 92.274 821 821 aov•rn•n¢• ¢o•ts Ind•p•ndent exIn•r,8 l••1 1,388 1,314 821 Illlnl•t•rf• IPnd I Church ol Stotlond con9re98lion# conlribul• to Ihg Stp•nd Fund whlch bearn th• lts ol all mlni81•rn'
lipènd8 and ernpW¢i conlribulions for naOn•1 iniuranc•. p•nJlon and hou$lnf3 and loan lund. MI¥t¢r1. sts'pendo ar•
p8ld in hccord¥n¢¢ wllh Ihe n81ic¢n818tipend s¢•k, %thkh 1$ rnlal•d to y•8r8 01 •er¥lc•. For thè y•or undw r•vvw lh• mjninum ilip¢nd £31,642 and the maxhnum $llp¢nd lin th• filth Ind subs•qu8nt y•8r8 of £38,884. Tru•t•• •xp•n•••. r•mun•rallon 8nd r•l•l•d party trifiiaetlon• 7.1 No Gh¥rty trutee, or F•rnQn• eonrl6d lo o tru$tee, received r•muMr•tlon in th• ygar12023- nlll. 7.2 Duriro the y•ai eynJ•i of £178 were paNI to one tru8teei I trav¢l. pulptt $upply ar olher eyni?1.12023- £759 10 truJleeJl. 7.3 Tron8gdion$ wth InJstee8 persons coThnoclud wth tru8tee8. Pahj 10 Iru818•$ lor b**d Trice £22512023- £2251. A Purylj nil12023- É1751 an £501. 1112023
CRAIL PARISH CHURCH OF SCOTLAND NOTES TQ THE ACCOUNTS, CONTINUED FOR THE YEAR ENDED 3f DECEMBER 2024 lv•?Inwnl• Inveilmenls ai mathet Valuatn8 al the yeaf eTrJ comprSJed'. Totsl 2024 TolAI 2023 LJyds Banklng Group- 4,040 Ordlnary Shares Church ol ScollatKI Inv¢$torn TruoL'. - Growth Fund. Cathering Gracè OouglAI Fund. 846 unl In¢orn¢ Fund- Gener81 Fund- 94 unl Incorno Fund- Sund•y School Fund. 21 unili Incom• Fund- Charlli•• & Bwu••l•- SS unit• Income Fund- Hardie Memorial Fund- 12,821 unili 2.213 1.927 5.397 4,932 232 230 603 140,518 14 Ilov•m•nt¥ In lund• At1J•n 2024 Al 310•¢ 1024 R•¢•lpty P•ym•nty Tr•n•f•r• Unf••trlct•d lund• Goneral FLrnl DoskJnal Sundly School Deswn•led Guikl Do8ign8ied Tmr Fund 40,546 6,226 2.081 1.041 91,816 12J 1.488 195.4221 19681 11,5601 36,941 5.381 1,969 1,041 1201 RMtrlet•d fvnd• FItsr Fund Upk••p of Grav•8 H)rd Memorial Mèmtsri61 Gardèn Fund 1,18AJ 2,675 130.481 2,702 38 178} 20 1,157 2.675 141,998 3,307 11.617 1.348 17431 Total bank and ¢••h balan¢•• 186,934 Ic,306 98,771 194,489 Purpts••• of UnY•#trl¢t•d Fund•'. Gon¢F•I Fund.. Fund8 of th• chur¢h whi¢h )r• nc+t r¢•tri¢ted or de•vJn•led. 0ès1gnai Sunday School Fund To record receipts and pgyn)onli rnlating to lh• Suftdgy School. Designaled Gvild Fund. Thi3 tsnd t8 for the work ol Ihe Guiky. Dè6igMiod Towtr Fund.. Th18 fund li for WO rnquimd ort th• I0r. Purpo•u ol ft•strkted Fund$: Fbwer Fund.. lo provide flow•rJ for41¥•Y durirvJ 4grw¢••. Vpkeop of Giav•s Fund.. lo r•¢ord Int•rgst r•¢ow¢d or lund$ and malnt•ngn¢• Costs of work on th• 9r•v•$. Mard Memorial Fund". to cOrd inlereBI received ¥TrJ exwjes Incurred relating to repairn and uF*eep of Church klgmorial Gaiden Fund.. lo record rOrA$p and pmymenti rol41ing lo inicriptionb in tho mom¢riil (dOn. 10 Collvetlon• lor thlrd parti•• 2024 2023 P•tir•m•nt Colbction Poppy Fund Chfislian Eartfovake Appeal T•arfund East N•uk Foodbank AnslNihei lood bank MH8ion Partn•rJ 315 IS3 626 165 112 12 158 735
APPENOIX I CRAIL PARISH CHURCH OF SCOTLAND YEAR ENOED 31 DECEMBER 2024 MEMORANOUM TO THE FOREGOING ACCOUNTS Funds hfrld by Th• G&n•ral Trust••s ol the Church of 8¢ottand. whl¢h 4r0 not Included in th• for•goino accounts. 2024 2023 FUND8 HELD BY GENERAL TRUSTEES CONSOUDATED FABRIC FUND Capltal B8lan¢e •11 Janu•ry Remltted to congregation 236,272 128,9371 236.272 Balance al 310écemb•r Revenue 8alancè al 1 January Interest and divSden(Is r*¢¢lved 878 12,487 1,005 8,665 Adminl8tratSon e051B R•mitted lo congregauon Balance 8131 December 11,1311 1229) 18,S86)