LIBERTY cNupcN Annual Report and Accounts 2024-2025 Scottish Charity No. SC002865 Liberty Church Liberty Centre Pitreavie Way Pitreavie BlEine Park Dunfermline Ftle KY118as
LIY Churth - SccAlsh Cha111es Nurrts SC002865 LIBERTY CHURCH GENERAL INFORMATION SUMMARY PURPOSE STATEMENT Liberty urCh Is a local church committed kn biblical. chrI•C1red fallh arnj practte. As part ol the unlversal Body ot Chrlsi, it 8xL8ts In overview to proclalm and d8rr#)r£trate th8 Gospel of Jesus Christ and ts Klngdom of God through word. deed and slgn. H18TORY The Church began In 1979 as unleI1n8 Chrbtlan Fell¢)wship". Th8 naN wa8 charwd In 1989 to °Liberty Church" on th8 occasion of th8 1(Ph Anniversary. CHARITY INFORMATION Lll)erty Church Is establlshed by Consiiiutlon, and Is a Scott16h Charlty Identlfbd under reference number SCA)02865. It 5s recognlsed by His ma,8 Revenue arKI Ctorr6 urKler reference nuTr&ier CR42274. PRINCIPAL ADDRE88 Lli )erty Cenire Pltreavle Way Piireavle Buslr*8s Pafk Dunfermline Flle KY118QS TrU8TEES 8ELECTK)N OF TRU8TEE8 Trustees are selecled arKI appolnled by Pr88byiery of Ll)8ty Church on an a8•needed bas18. PRINCIPAL BANKER8 Bank ol Scotland 11-13 East Port Dunfermli KY12 7JY SOLICITOFIS INDEPENDENT EXAMINER Stevenson Marshall 41 East Port Dunfermline KY12 7LG Liberty Churth Annuaj Retth 202&2025 P&Je 1
liberty Church Scottish Charthes Numtsr SC002865 LIBERTY CHURCH ANNUAL REPORT OF THE TRUSTEES Liberty Church enjoyed anolher very erUragIng year during 2024-2025 wlth a number of significant developments. Our Sunday worship gatherings continued to be well attended, to the point that we had to rearrange set up of the hall to accommodate the growing nurnbers. and also to make further plans for increased seating. We also noticed a growing diversity of ppIe becoming part of the Libety family with different ethnic and social backgrounds. This has been very encouraging and also quite challenging as it has made us examine our culture in light of these changes. Growl numbers has also meant a growing ne1 for new Life Groups {small groups to provide a more intimate a)nnection) and two new groups were fomied at the end of 2024. Our Sunday moming kids, envlronrnent (Treasure Zone) and youth environment also grew during the year and requir1 us to split the age groups for our younger kids and al create new space for them to meet. We alsr) employed a part time children's worker to coordinate this environment and to build a team of leaders and helpars, which is always a challenge. Sunday preaching cover1 various themes In line with our vlslon and identty. These ircluded a series on examining the character and identty of Jesus, an Advent series on 'Jesus the King,, a ries on how to Ilve out our faith with nfidenCe in an Increasingly complex workl arKI a Lent serles on the Lord's prayer. Beyond our Sunday morning teaching series we also Start an evening series called 'Going Deeper, giving us the opportunlty to look Into areas ol faith (including the natur8 ol God, healing and atonement) in more depth than is possible on a Sunday moming. We also continued our monthly worshlp evenings, an opportunty to worship together in a more relaxed and less time-preSsurl manner. We contlnued to serve the communty around us in a number of ways. building connections, relationships and bringing hope. These includ1 Serving the local primary school through our Transforming Lives for Good (TLG) program and also helping out at their breakla8t club. Our weekly 'Connect' group for seniors continu1 to attract new people and combined well with our Lunch at Libety (Warm Space) café. Also we (x)ntinued to run our Kintsugi Hope mental wellbeing group which attracted people both from the church and outside the church. Our Gatherlng wlth God, weekly alternatNe worship service, continued to provide a vltal community ol hope and faith. And our Men's and Women's mlnlstries both thrived through the year with regular events. Our Men's miniW, in particular, had a fresh surge of life in the latter part of the year with breakfas, Bible studies and evening social gatherings, all including a stror¥J faith element. Other Church event8 included a picnic. a Scottlsh evening and Christmas avents. all of whi were very well attended arKI really helped to enurage, to build communty and to act as easy connect points for those outside the church. In tems of mission we ContinLd to see a real growth with our mission partners during the year. Our partnership with Comfort Intemational. and particularly their mums and babies prOjt in Rwanda, was greatly strengthen&d by a missions trip at Easter which included four people from Libety on the team. One of these people subsequently was invited onto Ihe management teatn for the mums and babies which help1 to strengthen our partnership. We Lil*y Churth Annual Re)rt 20242025
Likxrty Church Scolllsh Charities Number SC002865 also saw an irreaSe in our sponsorthip within Libety and a number of fundraising events including a garden paty and kiltwalk which, again, really ernbeddj this ministry into Ihe lrfe of the church. We conlinued our partnership with Bethany Chrlstian Trust including belng a pickup point for their Caring Christmas Trees which we rnbined with our own Festive Fun event. We also ntinued to provide meals for the Welcome Centre in Edinburgh wilh a growing team of volUntrs. Mischl and Senta, our church partners in Romania, had a difficult year with the sudden death of their son and we were able to support them through prayer, encouragement and finances at a very difficult time. Libety's finances were given a lJx)st throwJh the year with signtficant new rental irKX)me and a substantlal Wue. In addition to this the land owned by Libety which we have been tying to sell for many years was grant1 planning pennission for change of use which is a signrficant slep towards finalisiw the sale. Another signrflcant shift within the vision and plans for Lib8ty was the decision not to proceed with developing an auditorium within Libety Centre due to the co both in finances and time and also because it would not give us much more space lor Sunday meetings than we currently have. Instead we would continue to use our current hall for gathered worship and invest in maximising its capacty through some smaller adaptalions. This *rategic shift al80 allows us to Invest time and money into other areas thal we believe will serve God, serve our community and bring lrfe arKI hope to many more. Again, through thls year, we continued lo testify to the love and laithfulnegs of our G(xl, and to seelng his kingdom come amongst us and in the lives of tIK)se around us. Jon Farrlmond November 2025 Liberty Churth Annual Rep)rt 2024-2025 P¥3
LI Churth - Scottish Chwities Nurter SC0028&5 UBERTY CHURCH TRUSTEES. RE8PONSIBILITIE8 Under leglslatlon relallng to charities in scotla1, Truste88 are required io prepare linancial statements for each financial year which give a true and falr view of lh8 State of affalrs ol t Church and ol its Incomlng resources and appltation of resourfs, Including Its surplus or deficil for that year, and whith have been property prepared from and are In agreem8nt wfth lh8 aoUnting records of the Church. In pffjparfng those financlal slats1Tts, t T1888 are requlred to: Select sultab18 a<xountlng polict8s and then appty them consbl8niiy. Make fvidgements and esilmates that are reasonable and pnalern. Prepara the finala1 statefflerts on the golNJ concern basis unless it 18 inapprq)riate to presum8 that t1 Clwrch will contIn fts activ6kn. The Tntste8s are resportsible for k88ping pper acxounting record8. whlch dllose wilh r8asonabl8 accuracy at ary tlme the Church's flnanclal posilion. These financial statements comply with th8 requlreffBnts of the (arlI and Tntstee Investment (Scoiiand) Act 2005, th8 Charliles Accounts (Scoiiand) Regulatlons 2006 (as amerxled), and Accountlng arKI Reporting by Charilies: StateffEnt of Aecommended Practk* applic18 10 tharllles pr8parlrwJ t1r accounts In accordanc8 with the FInancl Reportlr¥J standard appIable in UK and th8 Republtc of Ireland (FRS 102). Th8 Trustees are aL responsible for iaklng such steps &8 are reasonably open to them to 8afeguaNI t Church's assets. and lor ts prevertlon and deieG%ion ol Iraud aNI other Irregularili88. Flrnn¢lal Pogltlon The Fina1 statennts lor %)24-2025 are sel oul on pages 610 12. FInaral Staternents were approved on LY Churth Annu81 Report 2024-2025 P4
Ubwty Churth - Scottlsh Chadtt8s Nurnber SC002885 INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF L18ERTY CHURCH I report on the accounts of the charlty for the year onded 3111 March 2025, whlch are set t on pages 6tol2. Re8PeCtlvo rn8pon$lbllllle8 of Trustew and Examlnor The charity's Trustees are responsible for the preparation of the acnts in accordarKe with the tenns f the Charities and Trustee Investrnent (Scotland) Act 2005 and the Chaiities Accounts (Scotland) ReguJafj¢)ns 2006 (a¥ amended). The charty Twstees consider that the audit requirement of Regulatlon 10(1) (a) to (c) of the Accounts Regulatk)ns does not appty. It Ss my responsibility to examlne the accounts as reqUId under sectlon 44(1) (c) of the Act and to state whether parb'cular matters have come to my attentKJn. 8a81B of Indepondent Examlnees 8tatemont My examination is carried out in accordarrA wlth Regulatlon 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An axamlnation includes a review of the acGountlng records kept by the charity and a comparbon of the accounts presented with those records. It atso InclLKles ojnsideration of any unusual Items or disclosures in the accounts and seeks explanalions from the Trustees concernlng any such matters. The procedures undertaken do not provide all the evidence that would be required In an audit, and, consequently, I do not express an audit opinion on the view glven by the accounts. Indep•nd•nt Examlnor's statement In the course of my examlnatlon, no matter has CO to my attention." 1. whtch gives me rea80nable cau88 to belleve that in any material respect the requirements to keep accountlng records In accordance wlth 8ection 44(1) (a) of the 2005 Act and Regulatton 4 of the 2006 Accounts Regulatlon8, and to prepare xcounts whEch accord wtth the accountlng records and compty wllh Regulation 8 of the 2006 Accounts Regulations have not been met, or 2. to Whh, in my oplnlon, attention 8trM)uld be drawn in order to enable a proper understanding of the Lknety Churth Annual Rep(Kt 2024-2025 Page S
LilHiy Church - Scottlsh Charities Number SC002865 UBERTY CHURCH stateft ¢)t Flnanctal AotMtl8• for Year Ended 31•1 Mar¢h 2(Y25 Unreatrleted Fund8 Re8tr1ct Qeneral De81gnated Fund8 Incoma Drmaions arKI *ad6s Invesiments In(yJme from ChafiiaN8 aaivi118S Other income Total Income 285,295.35 9.66 569.81 12,023.20 297,318.55 192.730.96 71.39 916.25 2,464.00 1I02320 29798.(rI 1W18Z60 569.81 285J7U2 Expondliurn ExFendiiure on chat1tabl8 acUvlll8S 188,683.30 (629.5)) 10,325.19 198,379.29 213.137.33 Total Expendlturn . 188.68& I325.10 198.m29 214137.33 Net InCompandI1uTo) befor• tmnfjfer 97.191 1.698.01 99,618.73 (16,954.73) Tran8ler8 Gross Translers between funds In out 209.50 (209.50> Nol Incomlng r8eourc88 before othgr goln811008 97,191 62920 1098th 9918.73 (19573) Other recognlaod galn8 110080• Galns I losses on In¥8Stment assets G8]ns on revaluatkon and fixed assets Nat movemont In fund• 97,191%2 1.698.01 99O1&73 (119x73) Tot81 funds brought forward 45.811.77 524,902.58 20.273.60 590,987.95 607,942.68 Total lund8 carrled foNMrd £ 143,00329 524531.78 21,971.61 690.88 590,987.95 Liberty Churth Annud Report 2024-2025 Pag8 6
Llberty Church - Scthtlsh Chethtss Numter SC002865 Balanco Shoot a8 at 31•t klanth 20 Unra8trlO Funds 11•8tslctad Total Funds Prfor Yoar Daslgnat•d Fund8 2025 Qonernl Flxod a880ts Land on Aberdour Fload Llbety &nire Llberty Ce Depreciatn Re*Ne T(rtal flxod a88•t8 155,0.00 700,000.00 (42.000.00) 8140(10.00 155,000.00 155,000.00 700,000.00 700,0(KI.00 42,000.00 28,000.00 814000.00 827.000.00 Curront a880ts Debior8 InvestThfjnts Cash al bank and in ha1 Total ourr•nt aoe 3,580.67 100.QX) 142.448.59 146,127.26 3.580.67 100.00 23,473.71 174,111.08 W73.71 177.791.75 3,868.38 100.00 75,942.98 79,911.36 8,1.78 1gMI.78 Llabllltl Creditors < 1 year Credttor8 > 1 year Tolal Uabllltl 10 10 3.123.97 16.228.48 279,430.52 295.859.00 1,502.10 20,854.55 20,267.45 279,430.52 295,655.96 1,602.10 >)0,285.07 315,923.41 4123.97 Net Cufrem assets 143.003.29 Total assets18ss curreni Ikbllttl8s 143,003.29 (8,037.70) 804,962.30 21,971.81 156,937.20 59,643.91 21,971.61 969.937.20 886,643.91 E 144003.29 525.531.78 21,971.61 0.506.68 £ 690,987.95 xcessl(Deflcil) tartIj balan8 8valuatlon re88rv8 Total oharlty fund• 97,191.52 46,811.77 1,698.01 99,518.73 (16,954.73 20,273.K) 367,420.77 384,375.5 223,567.18 223,567.1 21,971.81 0,506.68 £ 590,987.9 301,335.40 223.567.18 525,531.78 11 £ 14100329 roved b Tntstees and si n1 on th8ir behall by: Y Churth Annual Rerth 20242025 Page 7
Lik* Church stt{Sh Charities Numbw SC002865 Notss to th• Financlal 8tatsment8 for tha Yaar Ended 31ot Pknh 2025 L Accounting polici08 Aocounllng conventlon Financial Statements have been prepared uterthe historical (x)st nVentIOn and urKIerttr guidelines as laid down in the stataffnt of Recommended Practice for ACUntI and Reportlry by Charllies (FRS 102). Church incom Volufflary Income and Inveslmenl income are accounted for when rec8lved. Tax recovered under Gill Aid is accounted lor when ihe amounts become due. Thls reclalmable Gift Aid on donations made io the Church is included with the amount received, Re8trlct•d and Unro8trl¢tod Fund8 For the purpose of the Statement of Flnandal A6Ville8 and the Balan Sheet, these funds are defined as follow8: Unr08trlotod lund8 - Gifts and Other InCOw recelved for the oblects of Ihe charty without SP8dlled purpose and avallable as general lund8. They are subdlvkled Into iwo: De8lgnated funds, where a pUOse has been allOced by the TrleaS. and whlch can later b8 changed by the Trustees as required; and Unde8ignated or General funds. Thls dlvision is reflected In the Statemani of Flnandal Actfvltles. Ro8trloted fund8- Glfts and olher Income recelv8d for purposes as spedfl8d by the donor. 2. Donatlon• and legaol•8 Unr08trfoted Ro8trloted 126,169.63 129,6.42 1,026.78 2025 2024 128,169.63 125,375.08 129,690.42 81.50 1,026.78 1,141.20 18.271.29 1,258.32 15.00 25.39 Tlthes General offerfngs Gath8rlng wlth God offerfngs Other donatlons Belhany l¥18als offer1$ Connect Famllies Klntsugl Hope Lunch ai Llberty Transfomiing Llves for Good Tax COverable Adopt-A-Chlld offeng8 Bulldlng offerlngs CAP Dunfermline ChoEces Mlssions support offerings Sp8clal purpose offerlngs Donlon transmisslon charges 710.00 72.00 710.CIO 72.00 60.00 60.00 2,487.94 2,487.94 314.08 215.00 30,811.72 80.00 4,586.25 774.48 961.25 8,370.06 500.00 133.32 119.66 12,023.20 297,318.55 192.730.98 25,141.90 25.141.90 130.00 5,222.75 5,352.75 1,017.50 5,722.95 1,017.50 5,722.95 (133.32 285,295.35 Inve8tmgnt8 Unrastrleted R88trleted 2025 2024 10.28 81.11 71.39 Bank intere Gfft Aid interesl Liberty Clwrth Annu81 Report 2024-2025 Page 8
Libert Churth Scottish Charfties Number SC002865 Incomg from charilablo activities Unr88trlet•d Ro8trl¢t8d 98.01 130.00 2025 98.01 130.00 2024 35.75 132.00 IspIre Men's rninistry Church events Hospltalty offset Income Comfort IntematlonaS (sale) 341.80 341.80 183.50 500.00 916.25 569.81 569.81 S. Other Ineomo Unr6strloted Ro8trlotod 2025 2024 1,750.00 714.00 2,464.00 Flfe Councll Grant Expondltur• on oharftablo actlvltle• Unr08trloted Fund• Ro•trlotod 2025 Genornl Do8lgnated Fund• 1,497.00 396.00 Accountlng fe88 Attountlng software Adopt-A-Chlld Bank and card charg88 Benevolence 88thany Meals Blast Bulldlng expenses CAP Dunf8millne Cholces Church events Comlort Intemational (sale) cOpUter expenses and support confence and trav81 Connect Cornactless charg8S Depreciation {Liberty Centr8) Email and URLS Equlprnent repalrs and renewals Families Galhering with God General insurance Hospitalty and supplies Indep8ndent Examinefs fees Inspire Jewels Klntsugl Hope Leadershlp events Liberty Lighthouse registraiion Liltle Geff Lurch at Llbety 1,497.00 1,596.00 396.00 398.00 80.00 64.00 43.29 864.80 710.93 43.29 864.80 710.93 1.350.22 149.95 2,448.35 2.448.35 22,034.34 1,123.63 869.99 248.73 500.00 195.87 771.40 524.80 214.95 202.03 108.00 108.00 14,000.00 14,000.00 191.81 729.98 378.08 1,106.04 431.56 1,951.08 2,579.98 2,612.03 2,472.56 2,694.81 4,516.50 250.00 250.00 33.58 46.57 .15 240.00 1,042.50 1,042.50 548.19 548.19 95.95 771.40 214.95 108.00 14,000.00 729.98 1,106.04 1,951.08 2,612.03 2,694.81 250.00 33.58 263.15 240.(K) 409.00 75.00 34.00 13.00 121.28 515.00 2,283.64 1,031.17 121.28 2,283.64 Ltberty Church Annual Report 20242025 Page 9
Lib8 Church Sca)tttsh tharilies Numt)er SC002865 en's mlnlslry Missior Misslorts travel r+Aortgage interest correthion Mortgag8 Intere Liberty Cenire Printing. staiionery and postage Publicily Scottish Nefviork Seed Speaal gifts Special Offerlngs Staff costst Subscrlptlor TebplK>ne Toast Tralnlng resources Transfornlng Llves for Good Treasure Zone Visltlng mlnlsiry Webslte Worship expe88 61.73 8,550.00 200.00 61.73 5,581.32 14,131.32 15,476.67 200.00 557.67 264.03 22,419.98 22,447.54 559.55 1,062.32 272.26 1,800.00 3,000.00 592.00 37,049.18 (14,629.20) 559.55 2,400.00 2,400.00 111.40 111.40 1,253.02 1,253.02 116,401.08 104,880.15 2,314.68 1,873.67 529.61 116,401.08 2,314.68 529.61 169.80 1,262.87 629.82 169.80 1,262.87 1,136.70 629.82 953.95 500.00 857.54 728.12 18.37 188 683.30 728.12 18.37 10,325.19 198,379.29 213 137.33 629.20 t S88 Note 12 7. D•btor8 Unr08trleted RtrIcted 2,060.39 1,520.28 3,580.67 2024 2,072.95 1,795.43 3,868.38 HIS Majesty's Revenue and Cu8ioir Prepayments 2.060.39 1.520.28 3,580.67 & Invo•tment• Llberty Church owns 100 Ordlnary Shares In Llbety Llghthouse Llmlted as an InVrnent. 9. C88h at bonk and In hand UnYo8trlcted Fund8 R08trfoted Qeneyal De61gnated Fund8 141,394.04 8,190.78 23,473.71 173,058.53 1,052.55 1,052.55 2024 Treasure¢s account Virgln acix)unt Text donaiiorn8 a0Unt 74,886.09 1,042.89 14.00 75,942.98 142,446.59 8,1.78 23 473.71 174,111.08 10. Llablllti Unrestrlctod Funds General Do8lgnatgd 2,223.97 )0.00 Rostrlctad Fund8 2025 2024 Accrna Clalr misslons Lighth0e Grant siewardship 14brtgage (< 1 year) siewardshlp rtgage tr 1 year) 2,223.97 0.00 1,502.10 16,228.48 279,430.52 1,502.10 300,285.07 1,533.11 1,21X).00 2,902.10 14,632.24 295,655.96 315,923.41 1,502.10 16,228.48 279.430.52 3.123.97 295,659.00 LIrtY Church &nnu8J Rept 2024-2025 Py10
Churth S(x)ttish Chaiiies Number SC002865 IL Total charlty funds Unr08trirted fund mov•m•nts 0110aA4 Income Expn8e8 ustmants 31103r25 Capiial: Land on Aberdour Road 155,000.00 Liberty C8nlr8 R8valuation Depreciation at 2% Non-capilal: Mortgage Loan Undesigned 155,000.00 700,000.00 (28,000.00) 700,000.00 (42,000.00) (14,000.00) {310,288.20) 8,190.78 45,811.T7 285,874.82 (188,683.30) 570,714.85 285,874.82 (188,054.10 14.629.20 (295,659.00) 8,1).78 143,003.29 668,585.07 Ro8lrfctod fund movements 01104r24 9,095.89 2.681.48 175.00 753.02 Inoomo Exponu8 5.222.75 (2,300.00) (148.35) 1,017.50 (1,042.50) (753.02) U8tm6nts 31A13f25 12,018.64 2,533.13 150.00 0.00 8ulldlng 8ullding - Sound Desk CltCaS Gadgets Kintsugl Hope Mlssions (as below) Speclal Purpose offerfng Woffk8n's Ald 60.00 5,722.95 (5,581.32) (500.00) 6,487.65 500.00 580.56 6,629.28 0.00 580.56 20 273.80 12 023.20 10 325.19 21971.61 Rostrlctsd fund k1188lon8 mov•mont8 01104r24 Inoomo Exp•n808 410.00 2,155.00 {2,206.25) 208.20 (243.67) 305.00 300.00 (375.00) 724.30 1,204.75 (1,338.90) 107.50 (107.50) 507.50 15.00 (25.00) 210.00 1,210.00 {1,260.00) 10.00 15.ljo {25.00) U8tmonts 31103125 358.75 24.53 230.1)0 590.15 Alexander Bethany Clalr Comfort Intem*ional Comfort Kiltwalk General Missions Mills MOII Thurston 4,763.35 (5.00 5,265.85 180.00 6.487.65 5,722.95 (5,581.32) 6,629.28 lil)8rty Churth Annua Rek¥)rt 202&2025 P¥11
trrtY Clwrth - Scottish Charitles Numtw SC002865 12. Staff Co8t8 Unre¢tOd 14•8trithd 102.067.82 2,714.28 10,571.73 1,047.25 116,401.08 2025 a)24 102.067.82 91,947.36 2.714.28 2.869.84 10,571.73 9,194.75 1047.25 868.20 116,401.08 104,880.15 Salarles Empk)yef8 Natlonal Insurarm Perlon c08 Payroll prOssIng fe8 The nuNtt)8r ol siaff was 7 (on a headcount bas1 11 Paym•nts to Trust•e8 and Connocted Por8ons In ac(x)Alance wlth the Charltte8 and Trustea Investrnert (Scotland) Atx 2005 S8Ction 87 (3), the lollowirq paym8ntS Wern mad8 to Trustees and conne(xed peK80rts durfng Ihe year in questlon: nnected per8on, r8<%lv8d a total 01 £8,566.58 as a 8alary. rust88, Trcefved a of £55,476.00 as a salary. Trte8, recelved a ithal of 206.25 In grants LiY Churth Annud Rep)rt 2024-2025 P¥12