Scottish Charlty No SC004848
FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
(Previous name Llndoros Parish Church of Scotland)
TRUSTEES ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Congregation No 241491

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
The trustees present their annual rewrt and financial statements ol the ¢harity for the year ended 31
December 2024. The financial statements have been prepaied in accordance with the a¢¢ountsng
policies set out in note 1 to the accounts and Gomply with the General Assembly Regulations for
Congregational Finance, the Charits'es and Trustee Inveslmenl (Scotland) Act 2005, the Charities
A¢¢ounts IS¢otlandl Regulations 2006 (as amended) and Accounting and Reporting by Charities..
Statement of Recommended PraGti¢e applicable to charities preparing their accounts in a¢¢ordance
wilh the Finanoial Reporting Standard applicable in the UK and Republic of Ireland effective Irom 1
January 2019.
OBJECTIVES AND ACTIVITIES
The Church ol Scotland is Trinitarlan in doctrine, Refomied in tradition and Presbyterian in polity. It
exlsts lo glorify God and lo work for the advancement ol Christ's Kingdom throughout the wortd. As
nation?1 Church. il acknowledges a distinctive call and duty to bring the ordinances of religion to the
people in every parish of Scotland through a terril9ri81 ministy. 11 ctroperates with other Churches in
various ecumenical bodies in Scouand and beyond.
ACHIEVEMENTS AND PERFORMANCE
2024 has been an exciting and challenging year, when on 1 Octobei 2024 the five parishes that made
up the Eden Tay Cluster united to form Fife.. Eden Tay Parish Church of Scotland.
Throughout all of 2024 services of worship were held each Sunday, wllh a shared service on the first
Sunday of the month and services in each of the individual churche5 the remaining week5. SpeGial
services were held for Easter lincluding early morning 5etvi¢es at Pitmedden and besKle the River
Tayl", Christmas lincluding carol singing at various locations in our bcal communities and
BereavemenVBlue Services in Newburgh and Howe of Fife}', New Year,. Harvest,. Wodd Day of
Prayer. Remembrance Sunday; Amisti¢e Day end a Lambin9 Service. Different styles ofworship
included Café Church, Messy Church, Crazy Chur¢h and occasional ecumenical Taize services.
The Parish Eeumenical Chaplain organised a monthly weekday ecUrr￿nical cell￿ Communion
Service and in Newburgh there was a monthly joint service with the local URC congregats"on. Services
in Edenshead and FreUCh￿ were regularty recorded and made available lo vlew online.

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
TRUSTEES. ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
has continued lo provide music at sha￿d services under the guidance of Sandy Fal¢oner. Following
the service of Union, a unitsd service was held on the first Sunday of each month. travelling around
each of the church buildings, with fwe servkos held each week for the ￿m81nder of the mnth. This
pattem continued until the end of 2024.
Slralhmiglo Church was sold in October 2024 in Ilne with the Fife Presbytery Mission Plan. Rev Jane
Barron conducted a final service in the chuich on 22 September 2024. wh￿h was attended by many
people who shafed memories of times pasl and Idlowing the final processing OLJt of the elements, the
churGh doors were ceremonially Glosed.
8uggy Buddies, a weekly baty and toddler group meets weekty in Newburgh Hall, with a regular
attendance ihrough the year. Crazy Church and Messy Church sessions were held in Newburgh and
Freuchie churche$ ￿[lOd￿allY and Forest Fun Days ran in Newburgh Glebe. There was a week long
holiday club for school children in Newburgh and teenage games evenings run weekly there in term
time. Relath)nships continue to be fostered with all our local primary Schools - in Auchlemiuchty the
local school children and their famllles Completely filled the church again for their end of Christmas
term service. In Falkland, the Mission Development worker, Susan Thorburn ￿ted as gu#Ye to
groups from Falkland Primary School and Falkland House School visiting the church. Nativity plays
were included in some of the Christmas services.
Ch
muni
Church buildlngs across the Parish have hosted many community activities durin9 2024.
Auchlermuchty Church is the setting for an annual exhibib.on held during August by Auchtem)uchly
Herilage Group visite¢J by several hundred people and offers I(￿al heritage infomalion throughout tho
year with a documented graveyard lour and information on the history of the building. During the loeal
Open Gardens weekend the Ghurch was open for ticket sales and refreshments. The hall and Session
House are both well used by the local Community, in¢luding the Theatre Group. Auchtermuchty Colts
junior footballers, the Twirlers, the local Flower Show and other groups for various events. The hall Is
particularfy popuLar for children's birthday parties. The Falkland Lunch Club, which meets weekly in
the community hall celebrated 30 years of seryice in January 2024. Freuchie Church began bi-
monthly community lunches in ils hall in the autumnlwinler of 2024, supported by a Presbytery
Mission Grant. Falkland Church continued to open regulaty throughout the summer months to the
thousands of tourists who flock to the village. providing information on the history of the building in
various languages and offering an opportunity for quiet reflection in the beauliful sanctuary. The
Church is also 8 popular venue for musical performances. In August it hosted Cel8braling Falkland
in conjunction with the Falkland Society wilh talks, walks and access to archived paper5 and
photographs, Newburgh Church provides a venue volunteers to assist with weekly Royal
Voluntary Service lunches in conjunction with Fife Health and Social Care Partnership, a regular
games afternoon and a Knit and Natter Group. A Cornmunity Choir led by professional mus￿lanS
meets every week in Newburgh during term trme and claSs￿al recitals are held from time lo Ilme In
Abdie Kirk. The Lindores Drarna Group performeé °Rundown Abbey" lo a packed audience in June
and organised an Acts of God variety show in October, with contributions and attendan¢e from all
over Frfe. The Fife Nativity Play was held in the giounds of Lindores Abbey in Newburgh in December
and involv&d many members of the parish in the cast and as helpers.
For many years a well-estsblished Pastoral Care Team in Auchtemiuchty has been offering support
and friendship through visits and telephone calL8. This service is now spreading threughoul thè wid81
Parish, as more volunteers receive training.

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
Many of our congregations provided Christmas shoe boxes for Blythswood Care and support local
foodbanks. Christmas gifts were Co1￿cted in Freuch* and Falkland for distribution by the Salvation
Army. Freuchie Church continues to support a child through Compassion UK and Auchlermu¢hty Hall
13 a regular venue for coffee mornings supportlng a number of local charities. Fund5 were collected
during 2024 for Christs'an Aid. Mary5 Meals. World Day of Prayer and CHAS. ￿n￿Or&S continues to
support a loGal woman who undertakes humanitarian aid work in Ukraine.
Prior lo the union, regular newsletters were distributed in each perish to keep members informed and
all the churchès had websites or social media presen¢es lo publish details of services and events and
inforrnation about the churche5. Since the union a new website has been Creat￿ for Fife.. Eden Tay
Parish to provide informatlon about the parish, serviee details. access to recorded services and new5
about events. along with a Faceb¢￿ page. A monthly newsletter is also issued to all members via
email and hardcopies.
FINANCIAL REVIEW
Totsl incomè for the yèar was £277,082 (2023- £270,083). with the main source147°Al of income
coming from donations- (weekly offering8, Standing orders, open plate and related gift aid refunds).
Thi5 income from regL•lar donations is down by almost £10,000 from the previous year, refle￿Ing a
diop in membership and support. largely due to the impact of thanges lo serV￿e schedules and
proposed building closures. Vve remain very grateful lo those who continue to support the parish $0
generously through this lime of change. On a more positive note. income from use of our buildings
has increased in the year, as has our investment Income.
Expenditure increased from £257,552 10 £379.913, mainly due to large fabric costs12 x boiler
replacements and church roof repairs) in the year and i1￿reaSeS in utility costs. This resulted in a
deficit for the year of £77,92912023 - surplus £37,601). Total funds at the end of 2024 were £528,553
(2023- £606,482).
INVESTMENT MANAGEMENT
It has been the policy of the trustees lo place any sU￿lUS funds with the Church of S¢ollaThJ Investors
Trust with a view to enhancing investment income and protecting capilal. Reserves for long lerm
liabilities are invested in the Growth Fund or Income Fund and any cash likely to be needed in the
short to medium term are placed in the Deposit Fund.
Around a third of our general funds are held in a Tttreadneedle fvnd, with a market value of £110,869
as at 31 December 202412023 - £103,041). as well as a holding of Lloyds 9.250/0 non-CLtmulalive
irredeemable preference Sha￿$ with a market value of £4.99812023 - £4,672). All of the fvnds are
managed by reputable investment managers and continue lo deliver positive rettjrns.
RESERVES POUCY
The trustees have considered thè reserves required and have taken into account their current and
future liabilities. It is the policy of the tiustees to hold reserves equivalent lo 6 months expenditure,
including de$ignaled funds. As at 31 December 2024, the unreslricled general funds held werg
£336,45112023- £357,240). The church also held £118,28612023 - £162,160} in restricted funds.

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
RISK MANAGEMENT
The trustees have preparèd a Risk A$￿Sment document which covers potential risks faced in
telalion to the various church properties and general health and safety. The document contains
miligalion strategie5 and relèvant containmènt actions. This document is reviewed periOd￿llY for any
ne¢e55ary change5.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing Documènt
The congregation is a registered charity. number SC004848 and is administered in a¢¢ordance with
the lemis of the Deed of Constitution {Unilary Forml and is subje¢t to the Acts and Regulations of the
General Assembly of the Church of ScolL4nd.
RpGruitment and Appolntmanl of Trustees
Members of the Kirk Session are the charity trusteès. The Kirk Session members are the elders of
the church and are chosen from those members of the church who are con$ideTed to have the
appropriate gifts and skills. The Interim Moderator, who is a nEmber of the Kirk Session, 15 appointed
by Presbytery and chairs the meetings of the Kirk Session.
Mfrrger Statomgnt
On 1 October 2024 Lindores Parish Church of Scotland (the continuing Charityl United wilh
Edenshead Parish Church of Seolland.. Falkland Parish Church of Scotland.. Freu¢hie Parish Church
of Scotland and Howe of Fife Parish Church of Scotland. The name of the United Challty was
changed from Lindores Pansh Church of Scolar¢d to Fife.. Eden Tay Parish Church of Scotland with
effect from 1 October 2024. The union was Ca￿led out in line with the File Presbytery Mission Plan,
duly approved by the Faith Nurture Forum of the General Church of Scotland.
01ganisatlonal Structure
The Kirk Session meets regulady and is responslble for both splrflual and temporal affairs. Certain
responsibilities ale delegated lo the Finance Team, the Mission & Outreach Team, the Pastoral
Team. the Property Team, the Se$$￿n Cleth's Team, the Website and Communications Team and
th8 Worship T&am, as appropriato.

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
REFERENCE AND ADMINISTRATIVE INFORMATION
Chanty Name:
Fife= Eden Tay Parish Church ofscotland
Prevlous Namè:
Lindores Parish Church of Scotland
Charity Registration Number.
SC(X)4848
CongregatKJn Reference Number..
241491
Previous congregat￿)n Reference Number.
261589
Contact Address:
Leckiebank Farm
Auchlermuchty
Cupar
KY14 7ED
TRUSTEES from 1 January 2024 to the date of approval of accounts:

FIFE: EDEN TA Y PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
For infomiation - Trust•o8 of thg non-contlnulng charftle8 8erving from 1 Januory 2024 to 30
SoPtemb•r 2024:
Edenshead Parish Chu

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
PRINCIPAL OFFICE BEARERS
Inlerim Moderator.
Pionoer Ecumenical Community Chaplain..
Session Clerk:
Tr6asurer.
INDEPENDENT EXAMINER
BANKERS
Bank of Scotland
Royal Bank of Scotland
Tru$lges' Rosponsibilities In Relatlon to thg Flnanclal Stslemgnts
The charity trustèes are responsible for preparing 8 trustees, annual report and financlal statements in
ac¢ordance with applicable law and United Kingdom Accounling Standards (United Klngdom Generally
Accepted Ac¢ounts"ng PractiGel.
The law applicable to chanties in Scotland requires the charity trustees to prepaie financial slalemenls
for eacn year which show a true and fair VI￿ of the slate of affairs of the charity and of the income and
expenditure of the charity forthat period. In preparing the financial statements, the trustees are required
select suitable accounting polic￿$ and then apply them ¢onsistently,'
observe the method and princlples in the applicable Charities SORP,.
make judgements and estimates that are reasonable and pruden(
slate whether appllcable accounting standard5 and stsl8ments of recommended wactice have
been followed. subject to any departures disclosed and explained in Ihe financial statements,.
prepare the financial statements on the going con¢em basis unlgss It is in?ppropriate to
presume that the charity will continue in op8rational existence.
The trustees are responsible for keeping adequate accounting records thal are sufficient to show and
explaln the charity's transa¢tions and disclose with reasonable accuracy at any lime the fi'nanc￿1
position of the charity and to enable them lo ensure that the financial slalemenls comply with the
Charities and Truslee Investment {Scotlandl Act 2005 and the Charib'e5 Accounts (Scollandl
Regulations 200618$ amended). They are also responsible foi safeguarding the assets of the charity
and hence for taking reasonable steps for the prevention and detection of fraud and other irwularilies.
The trustees are responsible for the maintenancè and integrity of the ¢harity and financial information
on the Congregation's website. Legislation in the United Kingdom goveming the preparatM)n and
disseminalion ol financial statements rnay dlffer from legislalton in other jurisdictions.
Approved by the Trustees on 10 September 2025 and signed on thelr behaw,

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FIFE: EDEN TAY CHURCH OF SCOTLAND
FOR THE YEAR ENDED 31 DECEMBER 2024
l Teport on the accounts of the charity lor tho y&ar ended 31 Dewnber 2024 which are sg1 out on pages 9 to 20.
Rg•p•cOvtr ro8POMlbiliti08 of truste98 and examlner
The charity's twslees ar& responsibl¢ for the preparalion ol the accoun1$ ￿ acoJrdance with Ihe tèrms ol th8
Charitios and Trustea In￿gIMent IS¢oUand) A¢t 2WS and the Chariti¢s AGcounts ISGotland) Rogul¥iK>nS 2006 (as
am8ndedl.
The eharity twstee& consider that the audll requirement of Regulation 10111 (al to (cl of th8 Accounts Re9ulations
does not apply. 11 18 my resrrtjnsibility to èxamine th& accounts a$ requlred under section 44111 Icl of thè Act and to
$tsts whether ￿rt￿lar matter8 have come to my attènlion.
Thls roport is madè to the trustees. as a body, in *rordance ￿th the temis of my engagement. My work was
undertaken so Ihat I might stst8 to the Iruslees those matlers l am requirèd to stat& to them in an independtsnl
examiners ￿POrt and foi no olh¢r puffjose. To the fullest extent pem)itte(I by law. I do not 8ecèpI or assume
responsibility lo anyon• olher than the cwty and the trustees for my work or for thi$ report.
Basls of independènt examiner's statemont
My examination is carried out in acGor¢Jance with Regulation 11 of th6 Chorilies Accounts {S¢oligndl ReguLqlion8
2008 (0$ amended). An ¢xamSnation includes a review ol the accounting raeords kepl by the chartty and a
mpari80n of the a￿O￿nts wesenled wlth those records. It also includes eonsideration of any unu$ual rtems or
di$dosureg in the accounts, and seek8 explanations from Ihe trusteos concerning any such matters. The
ocedures urKlertaken do not provide all Ihe evidence tFK41 would be requiied in an audrt, and consequenuy l (k) not
8xpress #n audit gpinion on th$ wew given by the aeceunts.
Indepe￿Ient ex4rnlnerfs statement
In the course ¢f my examinatwJn, no matter has come to my atlenlion..
which 9ive8 me rea$onable cause lo believo that in any vnaterial reswct lh8 requirem8nls=
to kefjp accovnting fgCOTds in accordance wth Section 4411} la) of the 2005 Act and Rogulation 4 of the 2006
AccoLnls Regulations, and
to pr&paie accounts which accord with the ace4Junting records and comply wilh Regulatlrx) 8 of the 2006
Awounts R&gul8lions
have not been mel, or
to Ythich. in my gpirwon, attentlon should dravm in order to enabl$ a proper undeTstanding ol the accounts lo
be reached.

FIFE: EDEN TAY PAFIISH CHURCH QF S¢OTL4MD
STATEMÉNTOF FINANCIAL ACTIWlnES
THE YEAR
ECEMBER
Unre¥¢rl¢tel R•8tfftted Endoww*nt
Funda
Funds
2•23
23
Fwnd•
Note$ 2024
Fynd•
2024
Fund8
2024
Totsl
2024
2023
2Q2J
Incom•and endowmèmts frorn:
Don*iDns anu legade5
Ch8r*ab18 acb¥ttvdS
Othpr irading activllle5
In¥osIm￿l Incomè
138,522
18,795
17,140
8.535
11.859
68,638
2.101
140.623
20,362
17.140
16.S20
13.799
88.638
150,737
20.882
13,960
6.318
1.285
59,139
11.260
162.097
21.882
13.960
11.720
1.285
59.129
7A17
OthErn.fmm G•ngral Truste
Tot•1 Inetsrn•
406
27
Expwdtturg 0Tr'.
Raisitu fvndj
Ch3ritstAe ac*￿￿6$
307
251,385
307
257,245
319.69D
67.497
2.728
379.913
5.480
380
Tutalexp•Thdttu
t4￿ l•xp￿d￿Ur•Tr15r*ttom Worg
qalns Ifo¥•es1 on Irbvestm•n
IS8.201}
144,3721
12.2581 11ff2.831}
29
11.878
12,53t
NetQalnsC￿ i)Vast￿nIS
19.445
4.959
24.902
20.¢)46
?.048
3.97e
25.070
Not InGorn*I(gxp•ndiiur•l In y•*r
136,7561
143.8741
2,701
177.929)
20.675
12.924
4.002
37.601
Transfers beiyeen Fun¢J5
2.699
12.6991
Netmw•m•nt th lund
138.7581
143,ft741
2.701
177.9291
23,374
10,225
4.002
37.￿•
R¢¢on¢llIt￿0tt of fund•.'
Totsl funds l¥rwhl foM8rd
377.919
162.160
66,403
6Cfj.482
3S4,$45
151,935
62,401
568.681
Totsl fvndsc8tr18d fort¥Ard

FIFE: EDEN TAY PARISH CHURCH OF SCOTLANO
BALANCE SHEET
AS AT 31 DECEMBER 2024
Untèstrfcted Restrl¢ted Endowmènt Total
Fund$
Funds
Funds
2024
Unrtttrietod Rvstdctsd Endowmgnt Total
Fund$
Fun¢J8
Funds
2023
Fix•d Assets
Tanglblo flxod assets
Invg$bnents
263.837
10.259
eo.560 334,656
276,723
30,71Q
55.602 363.035
Total Flx8d Ass•ts
263.837
10,259
80,560 334,656
276,723
30,710
55.602 363,035
urrenl Assèts
Doblots and prep8yThenl$
Cash at bank and In harn1
17,045
75.389
92.434
17,045
8.544 191.￿0
8,544 209.L￿5
15.618
89.135
15.618
10.801 231.386
108.027
1 D8,027
131.45a
Total Current Assèts
104,753
131,49)
10,801 247,004
LlabSlltlgs
Cre£Jilor$ duè within one year 10
Nèt Currènt Assets
115,1081
77.326
116.1081
8,$44 193.897
13.5571
101.1£
13.5571
10.801 243,447
108.027
131,450
Totsl netas¥ets
118.286
9 104 528553
377919
162 leo
66 403 606.482
Toial Charlty funds
13
69 104 $28 S53
162.160
66.403 606,482
The accounts ware approved by the trust￿ <￿ 10 SepternÈer ￿25 anLI ¥9r)gd on Ihthr ￿haff by..
Ewan Olwr, Interim Moderatoi
Ba￿ara Acheson. Treasur
10

FIFe.. EDEN TAY PARISH CHURCH OF 8COTLAND
Nores FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 ACCOUn￿n8 Pollclgs
The charity rnèrg￿ wilh four other charities with effect from 1 October 2024 as detailed in note 14. All charities
previously PrePa￿d Iheir Annual accounts on a Receipts and P8ymenl3 basis. The 2024 Accounts have bee
prepared on an accnjals basis and the compar8fjve$ for 2023 and the opening balances al 31 Decgmber 2022
restated on an accruals basis .
Th¢ priAcipal accounting policies, which hav& been applied consistantly in tho curiont and precoding year in
dealing with items wh￿h are considered matérial to the accounts, arè sèt out bèlow.
Ba81s of pr•paration
The ffflancial stalemttnts have been pr8par8d on tha accru￿$ basis in accordance ￿￿th A¢¢oynling and
Reporting by Charities.. StateTr78n( of Recommended Practice appllcable to charitl8s preparlng Iheir acrounts in
accordance with the Financial Reporling Slandards applicable in the UK ond R¢Publ￿ of Ireland IFRS1021
effective from 1 January 2019 and Ihtr Financkal Reporting Standard applic*le in the UK and Republic of
I￿laTh￿ IFRS102), the Charities and Tw31ee Inve¥tmènt (Seotland) Act 2005 and Ihe Charilies ￿COunts
(Scollandl Regulations 2006 las amended).
Frf•.. Eden Tay Church of Scotland constitutes 8 publ￿ ben8ffi1 entily as defined by FRS 102.
The Trustees, consider Ihal there are no m8t¢ri•l urKertalnt16s that would lead them to question Ihg Ch4rity8
ability to continue 8$ 0 goin9 concem.
The financial slatgment5 ar¥ prepared in sterfing, which Is the fvnclion81 currèncy of thè entlty and the amount5
reported ar& rounded to Ihe nearest £.
Funds
Fund$ af8 dassifièd as ether restricted fund5 or unreslri¢ted fund$, dofined as follows..
Re61ricted funds aTg lunds subject to specific requirements 8$ to their use which rn8y be declaied by the dc¥ior
of vthh their authority or created through lègal process•s, but still within the wider Obj￿13 of the charity.
Endowmant lunds are funds which have been given on th8 condition that Ihe original capital sum is not
reduced. but thè ir*come therè from is used for the purpose defined ￿ accordanc# with lh8 obiecls of the
chartty.
Unr6stricted ftjnds are expendable al the discretion ol thè trusl•es in furtherance of the objeds ol the charity. If
parts of the unrestrictéd lunds are eamarked at the discreti￿ of the Iruslee5 foF a particular pur5)ose, Ihey are
designated as 8 Separate fund. This dèsignation has an administrative purpose and does not legally
reslricl the trustees, discretion to apply the fund.
Income
I d¢)n8lions 8nd gtfts arB induded I￿1h1n incorn8 under eithèr unrestrl¢ted or restrl¢tsd funds accordlng to the
lemis under which ihe donation is made and when the amount can be quantified with iea50nable certainty.
D￿ationS on¢J gifts in kind ar& brought into Ihe account8 at their market value lo the charity.
Grant income i8 recognised Mthen receivable, where there is sulFIcient evidence ol entitlement lo rt. amcAJnt
due can b8 reliably mea8ured and re¢eipl is certain.
Exp8ndlture
ExpendTrture is reco￿lsed on an acc￿￿lS basis as Ihe liabir￿ Is Incurred.
Donated $efyl¢o$ and faellltles
D￿at￿l profe55ional servi(*s and donated facilities are ￿COgr￿Sed as income when the Gharity Gonlrol
over the item, any condition5 8ssoriat8d wrth th8 donated btem have been met, the receipt of economic benefii
from the use by the charity of the item is probable and that economic b&n£fit can be measured reliably. In
accordance with the Charitiès SORP IFRS1021 the general volunteer time of Congregation members is not
recconised.
On receipt, donated professlonal se￿iGe8 and ￿nated fa¢ilibes are recognised on the ba$13 ¢f the valuè of the
gift lo the charity wh￿h is the amoun( the charity would have bè6n ￿lling to pay to obtain services or facilities of
equivalenl economic benefit on Ihè opan markat- a corresponding amounl is lfr*n r¢cognisad as èxpanditure in
thè pèriod of roceipt.

FIFe: eDEN TAY PARISH CHURCH OF SCOTLAND
NOTES FORMING PART OF THE FINAMCIAL STATEMENTS
FOR THE YEAR ENDED 31 0eceMBER 2024
1 Accountlng Poli¢i¢s {contlnu•dl
FlnancSal In$trument8
Financial inslrumgnts 8re recognised in the Charit￿& balanc8 sh88t when IN? tharity bÈeomès party to the
contraclual wovisions of the inslrument. Basic financial a55Èts {whlch Include debtors and cash and bank
balancès) and basic fy*nual liabililies Iwhich include creditors) are initially measured al the amount receivabl
or payable Includlng any transaclion costs and are subsequently carried at amortised cost uslng the effecliwe
Snleresl method. Bas￿ financial a8setslliabilities. classified a$ receivable1payatr￿e within one ye•r. or• not
amortised.
Interest ro¢¢iv•blo
Interest on funds held on deposrt is induded whgn r￿1Vable and the amount tt8n b$ mea$urod reliably by the
¢hurch,' Iht'8 is norm*lty upon rK)tification of Ihe inlère81 pai¢J lo payablg by the bank.
Tangible flxed a8eets
The charity has th¢ right to occupy and usè for it$ charitsble Ob￿t$ certain tangible fixèd assets, including
Churehes, halls and manses. vested in the Church of Scotland Gan6ral Trustees. No con$ider8th"on Is payable
lor the use ol these asséts. Fabric exp8nsJituie incurred on the repolr and malnt8nance of these assels is
chargecl a5 gxpendlture In the ststemenl ol financial activities in the yriod in syhich Ihe liability arises.
I tangible fixed assets costing in excess of £2.OC4) having a value lo the charity greater than cffle year. othtrr
than thL)3e acqu[￿d for specific purposes, are Gapilalised. Depreciation is provided on a $lraight-lin¢ basis to
write off the cost or initial value, 1¢$$ residual value, ¢1 langlble fixed a$$frts over their e8brnal¢d uselul lives:
Equipment=
Fumstwe..
stra￿jht line over 4 ye8rs
Stra￿3h[ line ovev 10 years
No equiprnent 01 lutnEtuie ha$ beon capllallsed.
Investments
Fixed asset investments are stated at market value at tho bolon￿ sheet date. Unrealised galn8 an¢J I￿$0S
represent the difference be￿$¥n th¢ m8rk¢t value at the beginning and gn¢J of tha financial year or, rf
PL¥chasod in th¢ yoar, the difference behveen ￿$1 and market value al the end ofthè yèar. Real'sed gains and
losses represent the ¢Jiffergn¢g belwgen the PTo¢eed5 on dispos81 and the market value at the $lart of the year
or cost If purchased in year.
Taxatlon
Fif•". Eden fay Church of Swtland is recognised as a charity for th8 purposes of ap￿icable taxatIC￿ legisl#lion
arKI is Ihèrelore not subject to taxation on its Charitab￿ actbviiies. The charity is not reglslered lor VAT and
expenditure therefore includes irrecoverable input VAT.
VAT refunds received under the Llsled Plx8s ofWDf5hip Grant Scheme are nette¢ off againsl the expenditure
to wNch they relat0.
C¥sh #t bank and In hand
Cash at bank and in hand indudes deposits held with the Invest￿￿ Trust.
2 JUd￿Menta and k•y Sources of ￿tiMation unctrrtointy
In the appli¢ation of the charitys accounting p¢li¢igs. thè trustee5 are required lo rnakg judgements, esbmales
and assumptsons ¥b¢ut thg carrying amount of a65ets and liabi1it1oS that are not readily availab￿ frcm oth8r
sour¢o$. Tho estimate6 and associated ossumptions are based on historical exp8ri8nc8 and olher factois that
are relevanL ktual results rnay differ from these estimat8s. In pr8parirrfJ these ffinanclal siat8m8nls. the
trustees have made the lollowng judgements..
A¢¢ru81s
Trustees e8bmal¢ the requrements for ¥¢crual$ using rK)sl year end information. This idèntffies Costs that ar8
expected to be incurred for servicès provided by olher part￿S_ Awuals are only rel8a5ed when tt)ero is
reasonab￿ expectation that these costs wlll not be involced the future.
12

FIFE: EDEN TAY PARISH CHURCH OF 8¢OTLAND
NOTES FORMIWG PART OF THE FINANCIAL STATEMENTS
R THE YEAR ENDED 31 DE
Unr••tvl¢t•d R••lil¢t•d Endowmtr#t
Funds
Funds
Funds
2024
2024
Unf•6trf¢t•d R•s¢rl¢tsd End*)wm•nt
Fund8
FurKI$
Fumd&
2023
2023
2023
Tolol
2024
Tcrtal
2023
J Income Analy818
D¢nal1ons atMI l•gacl
Offerln9B
Offerings. FWO
Offeriffiw- FWO Non Gfftl4d
Gift Ald dOnat￿nS
Tax ieGover¢d on GrftAkJ
Le98Ci95
Aftei S8r¥lce Coffee
Otherdonatlons and recepts
15,$43
13,122
11,859
64.047
26,56
15.543
13.122
11.859
64.047
26.569
2.OOD
713
6.770
10.439
26,442
7.052
70.466
26,94
10.439
26.442
7.052
70.4e6
28.g4
2.0
713
6,669
174
9.215
174
20.575
101
11.36
140 623
182 097
In¢om• fvom ¢harttobl• •diviti
Weddings aThJ Fun8ra15
Guskj
Falkla￿ lunth cjub
Coftee miKnitvJs & fuNJ raI6￿y
CIu8ler tL#IJ
Othws
2.92
2,138
6.291
7.724
2,542
2,138
6.291
7.724
1,700
2,312
4.83
11.246
640
145
1,7(N)
2,313
4.83
12.246
1CKI
1.567
1.007
Incom• fvom other tradlng actlvlU•8
Use of pr•mi5e
17,140
17,140
13.960
13.gf4)
Invwlmpnt
Deposltlnleresl
YbJ8Th11 recdvad
1,787
0,748
6.639
678
8,42
8.094
836
5,482
836
10.884
Other Incom
GraThts
Receipts from General Trnst888
11,859
88.638
1,940
13,79
68.638
1,28S
59.13£
1,285
59.139
Tolal Inci
277 082
4Q6 270 0

FIFE: EDEN fAY PARISH CHIJRCH OF SCOTLAPID
NOTES FORMING PART OF THE FINANCIAL $7ATeMeNTS
FORT
YEAR
1 DECEhlBER 2024
Ur*rMtrl¢t•d R••trl¢t•d Emdowm•tht
Funds
Funds
Fund¥
2024
202•
2024
Unrngtrlctgd A￿tr￿d ETrdowm•nt
Fund8
Fund$
Funds
2023
2D23
2023
Totsl
2024
2023
4 Analy$18 olEx￿ndIt￿re
Ral8lnq Funds
Offorin9 En¥ebpg5
307
307
307
307
Charttabh AclYltl•J
Giving lo Grow, note 5
Pt95tyytery Dues
Minister5 Ird
Minister'5 ExpBnse5
Tru8188$ Oxponsos
Mlnistenai A581$tance
Locym cgStS
Inl8drn m￿j¢r810r arK1 Lo¢um$ &x
Supply
Oro8nists
Cleanuig
C￿SL¥￿a￿￿$
¢)thÉrsaiary
Swnd, ￿ Bnd Zoom
Fabrlc Repalr5 & M8intw)ance
Heal and 119hl
Ground5 mainlenarK8
Iniuranct
Manse CouncH T&x
Other ￿nSe cos16
P￿t￿0p￿. posl aThY stsfjor￿ry
N￿￿$1￿¢ter Lindores Lllank85
PerfoThirg Rights, Copyrrighl licenc8
Organ & Musl
Pw¢hase ef oryan
Repay rÉw organ granls & donaUon$
70.3
6.532
70.309
5.832
788
a08
702
932
25.19D
1,21C
15,104
9.530
8.053
1.039
62.857
5R87
1.162
15
2.857
5.887
1.162
15
840
7D2
932
25.1
1.210
15,104
9.53ri
8.053
1.039
24,431
24.431
660
14.516
1.175
2.184
260
1Q.605
8.945
46.e62
20.372
580
19.778
2.221
14,516
1.175
2,184
10hOS
8.545
46,828
20,372
817
103,581
28,471
817
154.994
2e,471
49.047
2.380
136
19,328
2.275
3,113
4.793
710
1.259
19.328
2.275
5,044
4.793
710
t,259
1.049
7,30Q
19,778
2221
1,931
5579
000
676
a,141
5.579
600
676
8.141
1.049
8.783
8,783
6M8
6.388
14
414
&nday School
Crazy and M8s$y ChurGh
HcAiday and aftèr sch￿ club
Nfvvburgh G￿b& ¢xpens88
CIu51er &p•th of r•newal eX￿n80$
fjulhl
Diilributions lo Nthvbuioh re4denl$
agfjil BQ aryl Dvor
OLJlre&¢h
Safe C￿tOdY fe85
Lè9è1 and wof8s$bnal
ewkkeewNJ
Indopet¥J4trt Ex4mlrtsrs tsa
D￿at￿nS
0th8r Expenses
IGainllLos3 furrtiture sold
14
389
2,310
893
2.31
893
2S
3.324
9,324
355
1.51B
1269
1,9
1,618
1.928
340
340
380
591
127
120
700
1.291
127
120
3rxi
1,98B
895
1,449
I1,C￿l
974
1,575
19201
1,9
367
2.874
1,942
19201
895
1.427
257 245
379.913
251 892
5.48D
257 552
costs hav8 not b88n 88Prtebf idfntK*d as the trus¢ee8 cOnS￿r Iher8 Is ONY one ¢Jwritabk aGtivity. Thèréf￿tr 6UPPOrt costs
tr)Ily 10 Ihai acu￿.
14

FIFE= EOEN TAY PARISH CHURCH OF ￿0TLAND
NOTÉ$ FORMIMG PART OF TNÉ FIIIANCIAL STATEMEMTS
FOR THE YEAR ENOED 31 0ECEM8ER 2024
5 Glvlno to Orow All*x•fjon
2024
2023
ak)cat
Presbytery a4(wanc8
Less Transition allLwrfan¢e
L¢5$ pw¢ by Si*)wK1 Endoi1m18nt Incorne
Less Glebe Rent
Vacancy Allm¥ancg
119.312
129.922
18.3501
13.4161
1142011
14.8361
114,0951
13751
129.5951
146.5721
3.599
Amowt Fqid. per note 4
2024
2023
Salaries and wa989
SDclal securtiy e06ts
Pension Msts
5.525
5.525
Total
No employee rece￿8￿ reMu￿ra￿ In eXc￿S of£60.OLXJ.
Tha aver89• number of employee5 durkna the year. calculated on ihe basis ol a head counl. was •$ followJ.'
2024
2023
I Chwch of Scoll8rd congrvo8lon$ ¢¢ntrfbyte lo th? PI8Uon•l Stlp¢rnY Fund beors the cogts of •ll
mlnisiers. $llp&no$ and employers ¢oniIltM￿lO￿S lor n8tlon81 Insurance, pen8lM and houslng and loan
fvnd. mw1￿1@rE. ¥lipèndG arg P*d in accordancè v4iih thÈ ￿atiOnal Slip*NI scak, 16 ralatèd to yèar&
of service. For the year und81 rav1￿ the minknum 51ipend was £31.642 and Ihe ma)umum 51iperxl lin
the rrfu) and 8ub8equenl ye•r¥l £38,884.
7 Trustq• I￿r￿n￿ratIOn, expBns•ts a*d rtlat•d Plffjf tranM¢U•ns
No Itusiee or pèrson connected wfth a trustee r8E&ved rem￿arat￿n in ts year. 12023 Tro trustee or
pgrson conntrcw Mth a IrL*tsa récéivthl rémunortttitrrnl.
During the year awenses or £621 %Yas paid to on8 trustee foi tr8vel and slallowryl2023 £840 p81d lo
onE trus￿ for travel ar￿ stationetyl.
Tr8nsatlions *lth trust808 and porson8 connected wjth tNslo98- thJMg th8 yeAr the foHow•no tru8teeB
è pahy m8 following amounts lor Ihe JuUes listed- Clare DobJ fof Otgan dulles £95112023 E5751. lan
MgGaul4y forpulpil •upply £90012023 £n￿l. Rod Mccall forwlpi suppty ￿0{2023 £nll. Lir*Ja
MrLarpn for ¢hurch £750 Q023 £1.1341 a￿1 Llz Robert$(x) for pu¥)11 $upJy £20012023 Enlll,
DLYkno the yeaw a total or£e.01712023 £9.6341 donated lo Itr￿ charity by Iru51ees.
15

FIFE: EDEPI TAY PARISH CHURCH OF SCOTLAND
NOTES FORMING PART OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED
1 DECEMBER 2024
8 lThwstm&nt8
2024
2023
Market vabJ8 at 31 December 2023
A<*J investsnetrta Bcquirad at ¢osl
Less dlsposai Of knvèsimert8 81 caWn9 v4IL
R8alisèd gsin I Ilossl on invtstrnants 50
unreaiised yain i {10s$1 on in¥e$imeni$ not $osJ
Math8t ¥8￿0 at 31 Oeeambar 2024
363.035
12.587
65,B681
1.905
22.997
337,965
25.070
334 6SS
Th9 lollowkng Investments Y•vrfj I￿￿J- market value..
Cmfeh olscouand Inves1￿8 Trust Growth Fund- 32,660 unit&12023 36.756 208.371
C￿r¢h ol Scotland Invesitys Trusi Incom FuNJ- 842 unit$ Izfjz3- 2,9761
10,415
Tread￿edle unts
110,869
uoyds 9.25% Non Cumulativo In8dvqrnabl8 Preference Shar85 £3.5LJ)
4.998
Mer¢hgnl$ Trust
Clty of London Twst
Ca•h vn.in¥osied
204.288
32.fj17
103.041
4.872
2226
5A50
741
353 035
I￿￿Ét￿entS Èt totst..
cl￿rGh of Scolland In￿￿10r& Twst Incorre Fund 32.660 un￿5(2D23- 36.756
Church of Scolland 1Th￿slOr$ Trusi Gro*th 942 ￿nE1$(2D23- 2.9761
Threadr*8dl8 units
Lloyds 9.25% Nan CUm￿ativa In¥J8emable Pteference Shares £3,5(M)
Merthantts Tmst
Clty of LonLlon Twst
C8Fh uTrinwto0
86.275
5.526
C08t not kntrrf
cost Trol knty4m
93.311
20.S24
1.881
741
131 425
g D•btorn •rKI pr•p•ynxnl•
2024
2023
GiftAid Tax Refund Du?
all renls
Refund of Lecum feo
PtepaKI enveK)pes
PrgpaKI ￿sur9￿cO
6.486
1,122
7,710
322
1.405
14,439
5 15618
10 GrgdltorB: ￿0￿nts 14lllng du• wlthln one year
2Q24
202)
Credrto
El¢driGrty
lThYependenl EXa￿A￿rG fee
ITKthme n adv￿Ce for Pasioral Csre grant
2,047
3.OOD
9.427
1.510
11 V•lutht•er•
In all ¢onwegètiw8 ¢fthg Chureh of Swtiind the GoTrgregalion benefjts trorn the
onlriMJVon made by Volunteers who glve Iheirtlme 8nO lalerds wllingty the benefit of the Church.
Tho 3r88s ol congr8g81ional life rety on Ihe contribution of volunl8er8 are I￿￿Y and varièj and
m￿h oflh& a￿ti?￿tY would be unable lo G￿lInUE were il nol for the cornrnrfrnen¢¥hown.
12 ColthJon$ lor thlrd ￿rI1￿¢
2024
2023
C•re
hswood Shoebox Af4)eal
cpNs
Chfisiian
Fionlllne Frfè
Fvodbank Cupar
Foodbank G*nrO1￿s
Marys Meals
Worfd Day èl Prayèr
100
410
780
135
79
70
32
1574
16

FIFE: EPEN YAY PARJSH CHURCH OF SCOTLAND
NOTES FORNING PART OF ThE FINANCIAL STATEMENTS
R THE YEAR ENDED 31 DECEhl
13 Alofftwnlo In Fwd•
Gginl
At31
D•camb•r
2024
1 January
2024
Inwmw ExP￿dIt￿M TiaMf•rn In¥￿trnIntr
UnrestrlEl•d
Genpral Fund
GLildAccoJnt
Eden5head- S￿ndayS¢hopI
Falkland- Fabnc Fwd revBnue
Falkland- Ot9￿ F￿d
Falkland- Cknytèi Fund
Falkland- Sunday
F•lkland- Lunch Club
Falkland- Fèbnc F￿d
Falkland- sUndByS￿ Fwd
Fr*u¢trio- Guikj FurK*
Fr¢uGN¢- Sundaysth
357.240
254,949 1309,066)
2,738
13.883
11292)
19.445
336,451
341
5,978
5,551
10Q
16.0781
15.6701
1901
431
4,988
14421
18.7831
6,291
2,494
3e8
200
200
061
45
377 919
31969Q
R•Jtrittsd lund8
Eden5head F&itcFurKJ
F8lkland- 0￿￿n F￿ld
Faikl8nd- Pgrish WelfAre Fund
F41kl•nd. JxkBDM B*qué*t IOty*)I
Falkland- Fatsic Fwd
Freuclie- Poor Furnds
Ff¢v¢N¢- Sunday￿¢￿4 Wize Fur
Fr¢ucfMe- D Mjnlson Bequeg1- Fabric
Fr¢ucNe-Ann pe￿e5 BequeB&Church
Freu¢￿t- Pwbrtery Fu￿j Grant
of F￿- FAbrht Fund
ol F￿e- Kettkn6enevQ￿l Fund
olFrfo. ND 1 AccouTht-ManÈs upknop
ofFffe. Gordon Account- ckndt
Hts￿￿o ofFKB- D￿￿￿p￿￿ntFu￿d
LIr￿ore9- ¢onstance Sunotrrf Sch￿4
L￿r￿orea- Sunday Sc￿￿1
Llrdorè3- NArw kkGr•gorSundBySch￿I Fur
LI￿Or￿- Alwtsirlkikl Futd-yth ￿ Ghlldrnn
L1rd0r￿- Cr4ryChurch & N#thrgh Gknb• acti¥itkns
LSrdor&s- Buggy BU￿￿¥ FuTrJ
Lir￿0m- Kimoar Fund
62,689
4.792
67,481
1491
1.001
1,001
52
610
1,195
1J8
11.OOLII
122.13DI
11.9001
22,2
2,961
61Q
11631
23.013
772
123.78SI
12,OODI
12251
1,21S
1,293
1,8Q9
355
153
22,5Q2
1,323
49
1,523
9,186
537
358
7.486
1,227
1.931
1.132
21.542
1,211
49
3S5
153
11,1321
42
9.978
2.785
18931
12.3101
6.404
191
491
118286
Endowmont lundB
EdenshMd-Amott l LaThlJk 8¢quc
Edfrn9he8d- Parish Cthutth Entsmnent
EdBnJhEad-T)d Trow
Edèn*hèad- Rankin PJémor&l Trwt
ofFff8- Fabnc Fun¢
ofFrfe- Kfriue BenwohDI Fund
ofFrfe- CAn)*ell ND 1 Accounl- ManÈ8 UPkOOP
Htrhe of Frfe- GDfdQn A￿oUnt-￿e1lO clock
L￿thrO$- Kirk SO$8￿￿ TN$i Fundi
2,009
5.902
s.￿2
223
10,245
17.g70
5.671
6.108
17.976
323
1.895
535
877
1.186
19,665
12,3B6I
13401
4,299
19,290
468
2726
TOMI
379919
17

FIFE.. EDEN TAY PA￿sN CHVftCH OF SCOILAND
NOTES FORMING PART OF THE FINANCIALSTATEME14TS
ENDEO 31 DECEMBER 2024
13 Alovem•nts In Fund* ¢ortlnu•d
Galnl
At
1 January
A131
Dg¢wnb*r
Incom* Exp•ndkni• Tr•nth Investm•Thts 2023
2123
Unr¢¥lrl¢ted fvnds
General Fwd
333.196
1.466
241.915
I,Z33
1240.6161
2,699
20,IJ48
357.240
1.963
341
5.978
5,551
E¢kn5head- S￿idAY School
Fa1k￿Thd- F￿d Ip¥gllU*
Faik&Thd- Owan F￿d
F*hlpnd-c￿Itjr Fund
Faikbnd- Sunday School
Fwkkind Lurth Club
Fath￿Trd- Fabri¢ Fun¢
FaikLqnd- Sunday scho￿ Fund
Freuthi¢ Guild Fu
Frets¢h￿- Su￿Jay5chOol
of Prf•- Sumyay Scthool
ol Frfe-M￿sY Chtsrth
6.93
5,551
410
430
5.252
386
200
818
45
1.329
11,6901
640
(9eoi
431
4,986
386
200
TO
45
6.123
16.3891
1.080
11.19Jl
1861
25
251692
377 919
RestrlGt•d
EdènÈhpad-Fabric Fund
FaWafid- Organ Fund
Fa￿lall4- Panah W•M&ie Fund
Fokland B¢qurys1 (Organ)
Fakland- FabiK F￿¢
Fwuthe- Poor Funds
F￿uC￿e- SundÈy PDzo Fund
Fr£uehiè- D lthtfiÈCJn èwg51- Fabric
H(AvBof Frfe- Fab(K Fund
Fh•- K•ttlo Bèn¢voknt F*Jnd
cw ofFrfe- Carnpbeii NO l A¢tounl- Manlle upkeep
Nor￿ of Frf@. GoidM Accounl- Kett￿ dock
Hob* of Fit8- Deyek>FTheniFur￿1
Lindoret- CoThstèNce Mèiwand Sundoy sr
Lindor49- Sundty S¢F¥)ol
LirtdtrEs- Ngnw Mctsieg(￿ Sunday
Lindtyes-￿aS13ir Guikl Fund- chikknn
Llndores- Crazy Church & Ne%￿ur0￿ G*L*a¢i¥lUOS
LindoreB- BLW BudLl•È Fund
Undtyes. Furwj
66.503
49
7,001
1.0
21.479
?.Y7
150
22.202
663
1.644
1.640
1.142
20,859
1,180
63
1.353
2,209
160221
62,669
49
1.001
1.OLX)
22.293
2,961
150
23,013
814
114
17001
478
291
126
18951
1.227
1.931
1,132
21.Y2
11361
31
49
1.388
9.978
2.795
35
to,000
2,360
1221
13.7131
•Z4
3.324
0.636
168
.804
151935
162.160
Endowm•rtfun
Edenshead. ArnwItstKj¥￿ 9￿ueStS
Eoensthd. P4￿h Chutch Endornt
EdenArwd- T(KITroup
Ed¢nsh8ad- R￿kIrn MemoriAI Trugt
Howe clFlle- Fa￿t Fund
HLwe d Fire. K¢wO 8OnOV¢knt Fu
Howe of Fifv. Cwngbdl N? l Acccunt-mange uF&*p
rA¥é (4FttO. Gordon AccoLbil. dock
LindoF¢8- S•8$w)n Tiwt Fund
2.(Kb9
5.902
199
323
9.489
16.645
5,2S3
5,657
16,924
S.W2
199
323
10.24S
17.970
5.671
6.108
17.976
756
1.325
418
451
1.02e
406
13801
Total fvnd6
568.881
270.083
257,552
606482

FIFE.. EDEN TAY PARISH CHURCH OF SCOTL4NO
140TES FORWNG PART OF THE PINA14CIAL 8TATEMENT8
REND
D31
ER2
13 Al0¥•M•n￿ lo Funds, tontlnwd
Puwe• ol Unrnsirk¢ed Funds:
GEfieral Fund." Funds ol the church whith are not resthctsd or d•siAnBted.
Guild Account Edenshead Guil¢Y ￿1¢h with FreuGhiè ¢Juring 2024
Edenshe8¢J- Sunday S¢hool.. Messy Church fund to provid8 f*x th8 use of Ihe M$osy Churth Teatn
FaA(knd- Fabric Fund rev•nue.' for th• maint•nanGe Qf Church propeniè5 avj wa& dos*d in 2024
fund$ wefe transtsffecl to thè GenerBI Fund.
Falkland- Organ Fund.. for the purpose of 8 or9an. Grants ar)d Ihg ¢Yepo8rt for a new organ were
tumed in 2024 and the Fund wa5 closed.
Falkland- Clust&r Fund.. to aecountfor the incorne and expenditure of th¢ cI￿ler and fouowing the Union
the Fund was closed.
Parkland- Sunday Sthool. The Fund was cbsed in 2024.
Falkl8nd Lunch Club." To account for the 8nd expenditure oflhe Lunch Club a¢b'w1res
Falkland- Fabric Fund capitd for thg rnaIntenan￿ of Church propèrty
Freuchl8 Guild Fund". To aceount lor the incoffle and expeftditure of t￿ Guild and mrged wth Edèrsh•>
lollownq the Union.
Freuchie- Sunday Sehool." To be UBed forfhe StsrKJay School
Howo of Fif¥. Sunday Schwl Fund.. Funds for Sunday S¢hcc4 and wa5 dosed in 2023.
Hi)we of Fi18. Messy Chur¢h.. For funds for V£5sy Church and v4a$ ¢lo$ed in 2023.
Purpos9$ ol R*strlctsd Fund¥:
Edenshgad- Fabric Fund.. Funds to providts forthe.costof rnajor burlding refurbishment
Folkland- Organ Fund.. For the upkeep and tuning oftho organ. Th? fund was closed in 2024.
Falkland. Parish Welfao Fund.. To bè y6ed forthe poor of Ihe Parlsh at the discretion of Ihe nwnistei.
Falkland- Jackson Bequest Iorganl". The fund was dosad In 2024.
Falkland- Fabric Fund. The Inve3tment in Church of Scotland Income Fund It￿ts was 5¢1d to fund the new
bDi18r and thg Fund wa5 c108ed in 2024.
Fwchle- Poor Funds." For the SUPPOrt of the poor ol lh8 Parish at ￿ bèhest of the Kith Session.
Fr8u¢hie- Sunday School Prize Fund.. The Alan Hynd Fund fu purchase of Sunday SchGol Priz&s.
Freuchie- D Morrisoft 8equgst (Fabricl.. The full value ol thg Fund w85 usèd for fabiic t8pair5 and the
Fun¢J was d05ed in 2024.
Freu¢hi8- Ann Peebles Beque51.. The legacy was rèc8iV9d and used for fabric repairs lo the church as per
the terrns of th8 beou8$t in 2024.
Howe of Fife- Fabric Fund.. To be used lor the fabric of Chw¢h buildiry¥
Howe of Fife- Kettlè 8Ènevolent Fund.. To be u$e(I lo provide 8i(J fof th8 neady ol the Pari$h
Howe of Fife- Campbell No 1 Account.. To bg used for the upkeep of the Manse
Howe of Fife- Gothn A￿O￿TrI.. To be used for the maintenancg of Korfe clocJt.
Howe of Fife- D8veloprnenl Fund.. To be u*d for the ￿fUrt115hrn$nI ofa P8rish Centrg.
LindLYes- Constance Maitland Sundsy School Prize FuThJ." E8tsblished by th818ts (k R MaTWand to
wovide prvzes foi ¢he Sunijav School.
LInd0￿s- Sunday School Fund.. To ￿￿Ount for thg InForne and exD8nditufe ofth8 Sunday School.
ndore5- Nanry McGregor &Jnd8y School Fund.. For the Sun(Jay S¢hcol
Lindores- Alasiair Guikl Fund.. E5tablpshed in 2023 byAastair GuibJ In rnernory of hi51* grandfather,
James Harrower Guild. fom)er chairmèn of The Tayside Floortloth Cornpany to be used for work w￿h
children in the Newburgh area.
Lindores. Glebo and Cr&y Church.. Tg account fo¥ Ihe Incom• and ewenditure of th• Crazy Churol snd
acts"vib'85 ai Newburgh Glebe
Lindor¢8- Kinnezr Fund.. Established by David Kinnear in 1888 by the 9rt of £121 for the benefil of the
poor, agod and infirm of Dunbog Parfsh, other than those in receipt of Paro¢hial Reliof. With the consentof
OSCR thè purpose$ of tho lund %Yere than9ed in 2015 to provide financial 8$$i518nce to any individual
Iwing in the parish ol Atsd￿ & Dumbo9 or any rnember of Abdie & Dunbo¥J Parish Church, or a depend￿1
of a member, either Witho￿ asSi$tanc8 would suffer hardship orwho with financial a55f$lanee woukl
th8n ￿ ablg to parteApate in 8 Particular cknuich actyvity associated with th¥ work of Abdie & Dunb
P8rish Churc*
Purpo••8 of Endowment Funds..
Edensh8aLY- Arnott l Landale Bequests." Inte￿5t to be USeLI forthe benefit of thg poor of the Pan$
Ede￿shead- Parish Church Endowmgnt.. Capital and revenue lo b8 used for ￿en￿lt of the p￿r oftho Parrsh
Edenshe&J- Tod and Troup Twst. interèst from funds to bo u$¢d forthe Wefil of th8 poorof the Parish
Eden8head- Rankin M8mollal Trust.. for the upkeep of the Rankln MemDrial
H¢)we of Fife- Fabric Fund". To provid• inojmè for tho rg$trict8d FuThJ
Howe of Fife. K8¢11e Bon￿Orent Funtj.. To wowde Inco￿ forthe restri¢ted Fund
Now¢ of Fife- Campbell No 1 Alc.. To prosryde income foTthe reslricied Fund
Howe of Fife- Gor¢on Account.. To proV*￿e income for the reslrickd Fund
Lindore5- Kirk S8s$ion Trust Funds.. (Fomier Newburgh funds- Miss C Andorson'8 Trust FU￿1, Bui$t &
Wèmyss Trusl Fund. John Winter Trust Fund and WJJli8m Guild Trust Fundl. Thg Kirk So$sion as Trustee
of I￿se srnall fvnds makes distributions from th& I￿￿$￿ent irKc•7)e lo resltsnts ￿thIn N8wbufgh Parish
aged 80 years and 0￿r agch Chri8bxas.

Ftre.. EDEN TAY PARISH CHURCH OF SCOTLA14D
NOTES FORMING PARTOF THE FINANCIAL STATEMENTS
R TH
DEC
BER 2024
14 Merger aGcountlng
Durino 2024 a restnJctUrin9 took pla¢9 in line wlth the Flfe Presbytery Mission Han via a basis of
b¢t¥ttn Lindore5 Padsh Church Ith8 continuing chartyl and t￿ ¢har*les detailed bdoyrf.
Th8 name of the united chaiity Changed to Frte.. Sden T8y Parish ChurGh ol Strjlland and
these changes ￿Te duly approv¢4 by the Office of Scott15h Charfty R8gulstor and Ihe Church of
Scotland (parent charity. r•feren¢e SCOI 13531 Mth effèct frorn 1 O¢lob8r 2024 A5 thB un￿)n wa8
merger ol the ¢harffw inlo one continuing charity. the m¢r98r a¢GountiryJ mtrthod ￿as deem8d
appropri8le
Tho dlG¢106ur• 11ot•J for a￿o￿ntIng aro as follo￿.
14.1 Thè eombining chaiitiets are".
Lindores Parish Church. aTr un￿GorpOrat¢d 8cot115h charfty Icharty r￿rent& SC048481 and the
followng Charrt￿$ which are all unInW￿tt￿rat￿ S¢otti$h chbrttN?s." Ed&nshead Parish Church.
chsrity ￿ference SC005402., Falkland Parish Church. chority r¢f•ren¢* SC012247." FreuGhK9
P8nsh Church . ¢haiily r6fer8n¢¢ SCOie622 and of Flfe Parl$h Chureh- ch•rity refareTrce
SC005381.
14.2 ThB date of the rrnrger was f Octobèr 2024
14.3 Analysts of princlpal St*ment of Financial Acts'vitN?s wnwnents yearto 31 D¢¢emter 2024
Ed*￿h04￿ F•lkl*d
Pariih
Frguchkn How• of
Pavl*h
P•rish
Llhdor•• Flh.. Ed•n
Chll￿h
F&fv Parf•h
Church
P4rfSh
ChLtrch
Church
Tay Pavl¥h
Chureh
Churth Gombln8d
Iww•rJ fpf•4Tr•tyer) IpJ•+rn•rBiih lJx)114n•rgw) ¢otsl
Total incomè
Total expenditu
Net in¢omell8xpendrtur•l
Other gainsl(lo$sesl
).891
75,549
15.348
24,467
29,286
49.88a
85.389
125,421) 186,1031
167)
29.599
37.102
17.5031
27.833
75206
277,Q82
39.63$
92,355
379.913
112,(M)31 117,149) 1102,8311
441
22.996
24.902
N•t movoment In lunds
847
14A Analyjls ef pilntspal Stst8m•nt of Fifflancial A(ti¥lteS CL¥nponents for th8 ￿er to 31 December 2023
edoMhead F•lkfand
P*rv•h
Pavlsh
Church
Church
Frouchh How• ol
Parlsh
Fllo Pari8h
hurch
Chur¢h
Llndor•8 Flfo.. Eden
Pirlsh
Tty P4vlsh ¢omNfy•d
¢hurth
Church
trtal
Toial Incorne
Tot81 expenditu
Net incom•ll8xpendiiurel
Othergains11￿$ses1
N81 movemoTrt in fvnds
Total fijnds brought lorward
62,765
e4.739
11,9741
7,639
5,865
182.603
38.470
34.057
4.413
4.838
9,251
86.189
55,384
59.71e
14.3321
4,843
S11
97.390
48,248
43.869
4.379
2.950
7.329
96,191
65.216
55.171
10,045
4.600
14.64$
104.508
270.083
257,652
12.531
25,070
37.601
568.881
Total fvnd8 ¢arrhd fo￿rd
468
14.5 Anèiysb of rkt assets al the date of merg8r 1 OGtob¢r 2024
1Q3,520
Eiton$hgad Falkland
Part4h
Parlsh
Church
Church
Freuchlo
P&T￿h
Chyr¢h
Mow• ol
Frfo P•rfsh
Church
Llndortr• Fife= eden
Parlsh
Tay Parlsh ¢LknWno
ChurGh
¢hw¢h
Net assets
2Cfj,067
74.393
51,V25
100.419
to9.￿9
541.743
Ropr•sent•J by..
Unreslrrcted funds
Restrictèd income lund¥
Endowmern funds
132,989
64.046
8.432
73,193
1,21X)
48.746
3,077
25.979
31,782
42.73
60.879
31,737
16.423
341.728
132.422
67.593
T+*1 fund
393
51,
419
109 039
20

FIFE.. EDEN TAY PARISH CHURCH OF SCOTLAND
APPENDIX 1
CONSOLIDATED FABRIC FUND
R THE YEAR ENDED YI DECEMBER 2024
18rn0randum to th8 forEgoing Accounts
Funés the G￿eral Trnstees of th& Churth of Scotland and are not included In th• feregoirvJ accounts.
Ed8nsfread Falkland Freuchla How• of ur￿0￿•$ Flfe.. Edon
Parfsh
Parlsh
Parish Frfe Parf8h Parlsh Tay Parish
Church
hurch
Church
Church
hurch
Church
2023
Yotsl
Y•ar to 31 Docomber 2023
REVENUE FUNDS
8alan¢e al 1 January 2023
Plus..
Inlere$t
Divideftds
Stralhmigk) Manse rental In￿rrbo
FalkL8nt1 rental incorne
Fr£uchi9 rental in¢om8
Newburgh Manse r•ntal
L&$6 transfe[￿ to Chur¢h (see paoe 9}
Less administration char90
8ai8nce at 31 Doe8mbar 2023
29.72$
26.336
17,396
4,659
05.196
143,514
824
4,142
13,686
6.885
1.339
2,392
2,392
11,1%2
9.965
13.686
4.569
5.333
8.904
157.7341
12.0201
137.279
2.092
4.569
5,333
8.gJ4
18.4371
14921
120.0221 { 8.7051 120.57DI
18201
12721
12531
27.
35
11831
TEMPORARY FUNDS
Balance at 1 January 2023
P￿$ int8re&t recewEd
Less Strathmi910 Chureh Bale costs
Les$ dual Wtstr81ion fees
Transfer b Capital Fund
Balance 3t 31 D￿rnber 2023
138.803
4.462
138.603
4.462
11,94TI
1801
1142,9851
{ 1,9471
1801
1142,9851
CAPITAL FUNDS a¢ Cost
Balanc¢ at 1 January 2W23
Plus transferfrem Tempor8ry lund
Plus r£8lr&ed 9ain on feba13ncing
Less transfe￿E￿ to Chufch- fabric (see pap 9)
8afanr£ al 31 t*c8mbÈr 2023
118.031
46,895
9,113
214,088
142.988
851
54,477
442.804
142,985
3.070
11.4W51
700
11,4051
1,519
118031
357 924
Total ol alllund8 at cost at 31 DecerntrRr 2023
143619
71.876
10.316
370,824
125.951

FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND
APPENDIX I
CONSOLIDATED FABRIC FUND
FOR THE YW ENDED 31 DECEMBER 2024
Ed•n8h•ad Falkland Freuchle How• of Llndorts Ftt•.' Ethn
Parish
Parish
hurth
Church
Pofi5h Fl1• Parlsh Parlsh Tay Par6sh
Chur¢h
Church
Chwch
Church
2024
Y•ar to 31 De¢ember 2024
RevENUE FUNDS
88knce at l January 2024
Plus-.
Inter•51
0￿￿endS
Strathmi910 manse rental income
Falkland ieniai ￿¢0m6
FreUch￿ Tent
Newbuigh monse rentsl
Flfe.. E¢•n Tay rents
Le$s transfer￿d lo Church." (see page 91
Lg$s local fabiic expenditure..
Less Insuran￿ costs
Le$s engrgy Costs
Lo8$ athtyilitroth'on ethar98
Tran8f8rto FifE.' Eden Tay
BalanrA at 31 De￿mb￿r2D24
Totsl
27,635
24,981
1,908
12,gJO
69.955
137.279
1.338
3,efj2
11.200
e78
928
3.161
1,731
1,450
11,541
26.162
8.935
11.200
3,115
2.485
6.304
7,8
3.11S
1485
6.304
7.8
125.0101 13,7381
13,4731 I4.￿1)
13,1961 11,J151
13501
121DI
18551
{ ee41 11.6421
114,1511 118,9971 13,0781 121.8491 180.4671 138.342
156 945
128,7481
18.0341
14.7111
14,8421
TEMPORARY FUNDS
Balance at 1 January 2024
Plus Sale ol Straihmiglo Church
Less Straihmiplo Churth Sa￿ c¢sts
Less Church of Scouand Levy on Salè gf Chufch
Less Ladybarlk Manse Sale costs
Transfor to Frfe.. Eden T2y
Transfer lo Capital Fund
8alancg al 31 Decgmhr 2024
{1.947
11.9471
.000
12.9081
I7,9￿)
18421
18181
85,OC
12.0901
17,9501
16421
642
2.765
13.4071
171.5531
171.S531
CAPITAL FUNDS at cost
Ba18nce at 1 January 2024
Plus traftsferfr¢¥n Temporary fvnd
Plu8 gain on sale of unl15
L&ss tran$lerTed to Church- bofler and prof fees
Transfer lo Frf•.' Ed8n Tay
BaLqryce at 31 D¢cwnber 2024 at cost
Capital Funds atmarkei value
118,031
46.895
8.408
357,924
55,9
$87,254
71.553
787
127.1451
787
(27.1451
191,6731 146.8951 18,4081 1357,9241 155,996} 560,896
71.553
.449
632 449
717,855
Total of all funds at ￿$t
Tolèl of all Jund8 at market valw at 31 Daeembor 2024
874 800