Scottish Charlty No SC004848 FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 Congregatlon No 241491 FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 The trustees preswt their annual reFQrt and finanual statements for th8 chanty for the year ended 31 De￿rnber 2025. The finanoal statements have been prepared in aca)rdance with the accounting policies set out in Note 1 to the accounts and compty wtth the General Assembty Regulations for Congregational Financ*. the Chariknes and Trustee InVestr￿nt (Sco￿and} Act 2005, the Charities Accounts (Scotland) Regulatr)ns 20C6 las amended) and Accounting and Reporting by Charities". statement of Recomff*nded Practre appltsble to chanbes preparing their xcounts in accordance with Financial Reporting Stsndards applKable in the UK and Republic of Ireland effeth.ve from 1 January 2029 and the Finanaal Reporbng standa￿ in tho UK arKI Republi¢ of Ireland IFRS1021 OBJECTIVES AND ACTIVrnES The Church of ScOt￿nd 18 Trinitarian in doctrine. Refomwd in tradrtw)n and Presbytérian in polity. It exists to glorify God and to work for the advanCe￿nI of Christ's Kingdom throughout the world. As a national Church, it acknowledges a d￿tsnC￿Ye call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It c(poperates with other Churches in various ￿UMenical todies in Scotland and beyond. ACHIEVEMENTS AND PERFORMANCE 2025 has been another exatsng year as Fife.. Eden Tay Parish Church of Scotland began to proptrrly work together to become one church frdnThly. This was a year of firsts, culminalin9 in the appointment of Ihe first Fife.. Eden Tay minister Rev Michael Okpara was induded on 30 October 2025 and INing in the Manse in Strathmiglo. IPrevlousty Occup￿ ty a minister in 2015) Ewan Oliver. Interim Moderotor for Fife.. Eden T¥ Parish, Yds ex¢e118nt in guiding the Kirk Session through the vacanw process. The elders were invited to gather inf0M￿lty for a breakfast meeting on a Saturday moming. In dlscussions they began to dwde what type of minister would sutt Eden Tay, and on tsvo Sundays, m8mbers were asked to jot drywn their thoughts. Wth this informatson. a Person Specificatton was Prepa￿ lo go along wth the Pansh Profi￿. The nine members of the Nominating Committee were voted in by the congregats.on on Sunday 16 March This excellent group W0￿ed diligtntly, rèceiving 8nd reviewing appI￿at￿3. li%tsning to, and finally inteTviewng candidates. On 18 August Rev Michael Okpara xcepted the post and on 30 (Xxober, he was Inducted durtng wonderfulty mu￿¢unural seNic6 held in Auchtennuchty Churth. The church was filled and Moderator of Frfe p￿SbYt0ry Rev ArthuT Christie welcomed Efflinen￿ Dr EkpenY￿*g Akpanika, Moderator of the General Assembly of the Presbytwwi Church of N￿eria who was also in attendance. Interfm Moderator Ewan Oliver helped guKle the KI￿ Session in fomukting a worship plan where each church would be used in rots*"on. The result was to have shared worship on the first and third Sundays wsth one set of Ihree bU1￿1ng5 open on the second Sunday and the other set of three buildings open on the fourth Sunday. This tcd( ts"r￿ to woth out and to agree but rt has Worked well throughout the year. In April. Rev Sarah Ihfvrttie was apwinted as Locum until such bme as a minthr was in post. Sarah was an excellent ￿dItion to the team and her presen￿ helped ease the need for pulpit suppty. Along with Rev Valerie Walker, Parish Ec#Jmenical Chaplwn and the IAI)rship Teams. meaningful worship was enjoyed each week. The shared services are athys we51 attended. and the Sh8￿j fellowship follow'ng Wofship ha$ Steadily grown. FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Special services were held for Easter lindudiThJ eafty n))min9 servtis at Pitmedden and beside the River Tay).. Christmas {including carol singing at variws kx3ts.ons in our local communities and BereavementlBlue ServK£s).' Year. Harvest Day of Prayer, Remembrance Sunday,. Annistice Day and a Lambing Servic*. Dtffeffjnt sty￿$ of worship included Café Church, Songs of Praise and 0¢￿10nal ecumenul TaEe servi¢es. Local community halls were successfully used for the months where there We￿ S Sundays. This was a way of bringing thur¢h to areas where a church building no longer existed. The Parish Ecumenical Chaplain organised a rrththty weekday ￿￿meniCal Celb'¢ Communion Setvice and in Newburgh there conts'nues to be rnnthty i￿nt seThKe with the Ic¢al URC cOng￿gation. Services in Auchtemuchty and Freuchie ¢huiches were regulaty recorded and made available lo view online. A parish Ghoir was formed for the Service of Union and has ￿ntInUed to provid8 music at shared seNic8s under the guidance of Bill Paterson. 8rownies and Guides conts'nue to meet in Ketye Ha51 arKI AuChte￿u¢hty Hall is used weekly by Homestsrt, and the Junior Colls have foolball prac￿% in the hall during Ihe winter. In Newburgh hall, Buggy Buddies. a weekly baby and toddler group meets and Forest Fun Days ran in Newburgh Glebe. There was a weeklong hdiday dub for schcd children and teenage gamès SeSSKins run weekly ther8 in teTm lime. Rdationships contsnue to foslered wsth all our local primry schcx)Is - in Newburgh P7 pupils go across to the church for a weekty toastie sandwich lunch and games. School children and their families completety ffilled Auchtemiuchty church again for their end of Christsmas tem seNice and curn¢ulum related visits were arranged throughout the year. In FreUCh￿ the church hall is used every week by the primary school which is next to Ihe church. Ch mmuni Activiti Church buildings across the Parish have hosted many c£¥nmunty activibes during 2025. Auchtermu¢hty Church 1$ Ihe seth'ng for 8n annual exhibth'on held throughout August by Auchtermu¢hty Hentage Group. Over the mnth Ihore are always several hUnd￿d visitors enjoying the displays and often taking the d(ul￿nted graveyard tour as well as gathenng infomwtion on the history of the building. The Hall and SessK*n House are trM)th well used by t￿ l¢)cal community, including the Theatre Group who rehearse and put on plays and the annual panto. The bullding is also u￿d for Belly dantyn9. PiLgt•4 and th• annual Fbw•r Shew as w@11 ax 8 music group and local community group committees. The h811 is par￿￿￿3￿ popukr for chiklffjn'$ birthday parts'es. Freuchie Hall hosts occasional Community lunches and has been used by the Ic¢al ¢ommunty council for a number of events over the festive season. The Falkland Lun¢h Club, vthich meets • in the communty hall, has been supported by the chufch for rT￿re than 30 years. FalkLgnd Church conb.nued to open throughout the summer months to the tourists who Ik¢k to the village, providing informats.on on the htstory of the bLbilding in various languages and offering an oppjrtunty for qu* reflecbon in the b&autiful sanctuary. The Church is also a popular venue for mustcal perfonnances. The FalklarKI Sco'ety uses the buikling and offers talks, walks and access to archived papers and photographs. Newburgh Chufch provides a venue and volunteers to assist with ¥￿kty Royal Voluntary Service lunches in conjunction wth Frfe Heath and s￿"al Care Partnership. a regular games aftemcon and Knit and Natter Group. A Communrty Choir led by professK)nal mus￿lanS meets every week in Newburgh dunng tem bme and music recitals a￿ hekj r￿)nthty Thi Abdie Ith￿. The Frfe Nativity Play was hekl in the grounds of Lindow Abbey in N•¥burgh tn Decernber and involved many members of the parish in the cast and as helws. FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 For many years a well-establishgj Pastoral Care Team in Auchtemuchty has been offering support and frlendship through visrts and telephone I￿11$. This team now encompasses those who visited in other areas of the parish, and they meet regularty for supFort and training, somtim8S Wrth visiting speakers. The 9r(wp has gone from strength to strength since the Un￿*. isin Many of our congregations provMJed Christmas shoo boxes for Btythswood Care and support lo￿1 foodbanks. Christmas gifts were cdlected for distn"bution ty the sa￿atr"On Amiy. We conts'nue to support a child through CompassK*n UK and Auchtemiuchty Hall is a regukqr venue for coffee mornings suppjrting a number of local charitEs. Funds were coll*d during 2025 for Christian Aid, Marys Meals, World Day of Prayer and CHAS. The pan5h alw continue to $UPk￿￿ humanitarian aid work in Ukraine via local contxts. ni During 2025, n8w$letters were distributed in Aw'l and Juty and were delivered to member households. The Christmas New￿etter was delNered to every h(yJsehokl in the parish with message from Rev Okpara. This was a huge undertaking bul well worth dolng. The Weekly Presbytery newsletter is emaled oth lo as many people as emails are availablè for. The church website is regulaty upjated and the videoed seNices ar8 uploaded to the chur¢h'$ website. YouTube and FaceBook. The Worship Plan is updated and printed on A6 flier8 gNing fopKdrd datos. The8e are a￿ayS availabk8 at all churches as well as being on the variws S￿la1 madla platforn￿. FINANCIAL REVIEW Total Income for the year was £354,502 {2024- £277.0821. Around 113 of our irKorn from donalion8- weekty offerings, standing orders, O￿n plate and related grft aid refunds. Unfortunately income from don*ions conts'nues to d￿lne. refleth.ng a reduction in mèmbership and support. largely due to the impact of chenges to servts Schedu￿ and proposed buihjing closures. We remain very grateful to those who contsnue to suptth the pansh so generousty through this b.me of change On a rn0￿ posltlve note, from use of our buildings has IrKxeased in tho year, due to increasing u58 of the bulldings by the community. Expenditure increased from £379,913 to £422.886. mainty due to an incrèase in Giving to Grow contributi¢nJ of £37,170 chan9e8 to vacancy allo¥Yan¢g$ and also th& largè rap8ir costs for Auchtermuchty and Nthburgh Churches. This resu￿ in a deficit for the year before gains on investments of £68,364 {2024- £102,831) Tho receipt of over £70,000 grant income which covered almost'A th? cost of the AuchtemiLthty Church W￿$, made a huge contnbution to reducing the defficit this year. Gains on investments, reflecting slo¢k market ft￿veN￿nts in the year, were also high and this left our dthit for 2025 at £28.005 despite the drop in dOnat￿n income and increase in exFenditure. Totsl funds ai the end of 2025 were £5W.548 {2024 £528.553). INVESTMENT PAANAGEMEKr It has been the policy of the trustees to pla￿ any surplus funds wrth the Church of sco￿and Investors Trust with a view to enhancing investrr*nt income aTrJ protecting cawtal. Reserves for long term liabilities are invested in the Grvwih Fund or Income Fund and any cash likety to be needed in the $hort to medium tenn are placed in the Deposrt Fund. FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Aroltnd a third of our general funds are held in a Threadneedle fvnd, with a market value of £138,802 as at 31 December 202512024- £110,869), as well as a holding of Lwds 9.25% non-cumulatwe irredeemable preference shares with a markel value of £5.43612024 - £4.998) All of the funds are managèd by reputable investnEnt manajers and o)ntinu8 to delrier positsve ￿tUrns. RESERVES POUCY The trustees have consKlered the ￿serveS required and have taken into account their Current and fvture liabilities. It is the policy of the trustees to hokl reseNes equNalent to 6 month$ expenditure, including designatsd funds. As at 31 De￿rnber 2025, the unrestricted general funds held were £379,40612024- £341,163). The thurch also held £47.319 (2024- £118.286) In restsi¢ted funds. RISK MANAGEMENT The trustses have prepared a Risk Assessment document which c%)vers potential risks traced in relation to the various Church propert*s and general health and safety. The document contsins miligalion Strategies and relevant containrront xtions. This dwffent is reviewed periodlcalty for any necessary thange$. STRUCTURE. GOVERNANCE AND MANAGEIAEKr Govemlng Documont The oongregalion is a registered chanty. number SC004848 and Is administered in accordance with the lems of the Deed of Con$btutK)n {Unitary Fomi) and 18 subjact to the Acts and Regulations of tha General Assembty of the Church of S¢olland. R•cfultrnent and Appolntment of TnMt••8 Memters of the lfjrk Session are the chanty trustees. Th8 Kirk Session rrnmb8rs are the elders of the church and a￿ chosen from those members of the church who are conside￿d to have the appropriate gifts and skills. The Interim Moderator. who is a ff*mber of the ￿'rk Se$sion, is appointed by Presbytery and chairs the rneets.ngs of the Kirk Session. The mln15ter, who is a member of the Kirk Sesslon. Is elected by the congregation and inducted by Pre5b￿ry. Moryor Slatement On 1 October 2024 Llndores Parish Church of Swtland (tho contlnuing Chanty) Unrted wlth Edenshead Parish Church of Scotland. Falkiand Pansh Church of Scolland., FreUCh￿ Parish Church of Scotland and Howe of Fife Parish Church of Scodand. The name of the United charity was Changed from Lindores Parish Church of S¢ottand to Frfe.. Eden Tay Parish Church of Scotland with effect from 1 October 2024. The union was carried out in line wtth the Frfe Presbytery Mission Plan. duly approved by the Faith Nurture Forum of the General Church of Scotland. Organlsatlonal Structure The Kirk Session meets regularty and is ￿POn￿ble for b)th spiritual and temporal affrdirs. Certaln responsibilities are delegated to the Finance Team, the Mission & Outreach Team, the Pastoral Team, the Propety Team. the sessi￿ Clerk's Team, the INebsiie and Communuts'ons Team and the Worship Team, as appropriate. FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 REFERENCE AND ADMINISTRATIVE INFORMATION Charity Nan*'. Fife.. Eden Tay Parish Church of Scotland Charity Registr8tion Numbar. Congregation Reference Number. 241491 Contact Address.. Leckthnk Fam Auchtemiuthty Cupar KY14 7ED TRUSTEES from 1 January 2025 to dat• of approval of accounts Rev Michael Okpara (Minister} from 30 lan Macau October 2025 Kay Mccall Ewan Ollver (Interim m¢￿erator) to 30 Octobw Rod M¢Call 2025 Janet Molinek Barbara Acheson Mauregn Murray Helen Alèxander Rachel Pen¢Jry Ishbel Anc811 Alexander Rearie Graham Amislrong Joy Roberts Marion 8aldie Elrzabelh Robert80n FL Mike Blair Peter Cawkwell Marga￿t Cuthbert to 13 Juty 2025 Wlliam Culhbert Clare Doig Paul Duncan Joyce Edmonston Carole Fraser Jeff H¢)oper Elaine Lennox Lynda Robertson Eloabeth Simmers Brian Slattery Elizabeth Slattery Aileen Smith nda Smith Barbara Stevenson Marga￿t Stewart from 18 February 2025 Matthew Struthers micha￿ StrLrthers PRINCIPAL OFFICE BEARERS Minister.. Rev Mthael Okpara from 30 October 2025 Interim M¢)der8tor. Ewan Oliver to 30 October 2025 P￿￿eer Ecumenical Communty Chapiain. Rev Valerie Walker Session Clerk.. Eltzabeth Slattery Treasurer. FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 INDEPENDENT EXAMINER Sheefta Gibson FCCA James Hair Group ts"mited, 59 Bonnygate. Cupar KY15 4BY BANKERS Bank of Scotland Royal Bank of Scouand STATEMENT OF TRUSTEES, RESPONSIBILmE8 The charity Iru5tee$ a￿ responsible for prepanng a trustees. annual reFQrt and financ￿1 statements in accordance wlth appli¢8ble law and United lQ"ngdom Accountsng Standards (United lQ'ngdom Generally Accepted Accounts'ng Practsce). The law appIl￿ble to chariti88 in Scotland requires the tharity truste88 to prepare financial ststemenls for each year which show a true and fair VI￿ of the state of affairs of the chanty and of the income and expendrture of the charity for that penod. In preparing the financial statements, the Iru8lees are ￿qUIred to. select surtable accounting poli￿e8 and appty them cOn￿lenIty., observe the method and prinuples in the aprAic8ble Charities SORP, make judgements and esbmales that are reasonabbe and prudent.. state whether applicable xcountsng standards and State￿nts of recommended practice have been f￿lowed, subJ"&t to any departures disclosed and explained in the financial statements., prepare the flnancial statsm8nts on the going (Xm￿m bask8 unless rt is inappropn'ate to presume that the charity will contrue in operatvjnal existence. The Iruslees are responsible lor keepng adequate acc4)unts'ng rewrds that aro suffic￿nt to show and explain the charity's transa¢tlons and disclose wsonable accuracy al any time the financial position of the charity and to enable them to ensu￿ that the financial statements comply wrth the Charities and Trustee Investment (Scotlandl Act 2QKJ5 and the charit￿ Accounts IS¢otlandl Regulations 2006 {as aThndedl. They are also responsible for safeguarding Ihe assets of tha charrty and hence for taking reasonable steps lor me preventlon and deteGtlon of fraud and other irregulanties. The trustees are responsible for the malntenan(x aThl integrity of the charity and financial infomiation on the congregation's website. Legislation in the Unrted Kingdom goveming the preparabon and dissemination of financial statements may differ from legislab'on in olherjurisdictions. Approved by the Trustees on 21 Awil 2026 and signed their behalf. Elizabeth Slattery Session Clerk FIFE: EOEN TAY PARISH CHURCH OF SCOTLAND INDEPENDENT EXAMINEIYS REPORT TO THE TRLISTEES OF FIFE: EDEM TAY CHURCH OF SCOTLAND FOR THE YEAR ENDeD 31 DECEMBER 2025 I re￿rt on the s￿nts ofthe charity for the year endad 31 De(*4nber 21725 are set cKrt pages 8 to 19. R8sp•ctlve re1p￿￿1bIIltI￿ of tru81809 and •xaminer The (*arsty'$ bustees are Te9￿m31￿e for the preparatN)n of a￿￿nIS in accordan￿ with th& lerms of th Ch8ritie$ and Trustee Investment IS¢ollandl Aca 21#)5 and the Chatilies Accounts {ScoUand) Re9ulats'ons 2Dc￿ (as amended). The chaiity IN8teo8 consbder that the audrt réwlranwl of RoguLalion 10(1) (3) to (cl of the Acts)unts Regulation8 doe8 not apply. It is my reSp￿S6t￿lIty to *Y2mine the awjunts as rewTrd under 8e¢lbn 44{11 {cl of tho Act and lo slate whelhgr part￿u￿r matters have com¢ to my attenticn. This report is mad• to Ihe trustees. as a body, in oc(Thdanee the tenns of my engagoment. My work wgs undertaken so that I rn￿h1 $18tè to the tnJstse8 tlwo matters l am rwvirwj to slate to them in an indePer￿0nI exarninerfs report and for no other kx1￿￿Se. To the fLAlest *xlont pamitted by law. I do not accryl or a8sumt r8spon8ibilty to anyo￿ other Ihan th8 1*8rty and Ihe trustees for my tAth or ts th18 reF4Jt Baolo of Ind•wndwrt •xwnln•rf• •tat•m•nt My ex8mination 15 carried out in accordan￿ t•th R•gulgtscx1 11 of the Ch8nts8s Actounts ISc¢llandl Regulation8 2008 las amtnd•dl. Am examinati￿ indudes a revivw of the gcuunting réts)rds kopt by the charity and comparison of the 8ccgJunl$ presented vnth th08a T￿. tt alw I￿ude8 consider8t¢on of any unusual items disd08ur•$ kn the accounts. and seeks expl8nth.ons from the twstees conceming any such matters. The procedureB Undertak￿ do not wo¥hJo 011 the evidence that *vukl be reqLwrnd In an audit, and ts)nwuently I do not oxpr888 an audll opinh)n on the view gNon by th8 a(>)Junts. Ind•penthnt 9￿mIn0￿9 8tat•m•nt In the ¢OUf$8 of my examinaty"on. no mattw hab ¢om& to my ait•nkn.' which giv08 m• r•880nable t4U8e to ￿118¥0 that ￿ any moterfd re8peci th• wuhefflents.. . to keep &e¢oJnting recgxd$ In acewd¥￿ Ihlth se41￿ 4411) (01 of the 2fN)5 Ad and RégulaUon 4 of lh8 2ThX Account8 Rggulatlons, to prepar• 8¢¢ounts *ceNd tha acxx)unlityJ rac￿rd& aThJ oJ)wty R•gulatlon 8 of the 20ce Accounts Regulatlons have not È4en mgt. or to ¥thith. In my opinion, attenkn 8lwld bo dra*￿ In tyd•r lo ￿able a wpor understanding oftho accounts to be reached. Sha8na Gibwi FCCA, Jam&6 Hair Group 89 Bonnygat¢. Cupar, KY154BY Date. 22 . FIFE.. EDEN TAY PAIU￿ CHURCH OFSCOTLAI STATEKIITOF HIIANCIAL ACTPfflIE8 FOR THEYEAR ENDED 31 DECEMBER2021 Fun Fund¥ Fun Funth Fundts Total and 118,780 17.E04 19.517 9.517 18.420 118,851 17,effj4 19.517 13.868 197 138.522 18.795 17.140 2.101 140,623 20. 17,140 16,520 13,799 68,836 CharIta￿0 actiwb85 nvestrnonl incry Oth•rn. Grnnt• 7,517 11.859 Totsl Ewdlium fvrK 216203 1￿.011 3t9,th1 57.497 379,913 Totyl •xpndMurn 379913 ylTr••nd on 3.m (n2741 138 1$5.2011 144.3721 12.2581 1102.8311 N&gdnB on Inbwlmw 34.974 4.581 19.446 4.950 24,902 W•t In¢orrf•xp•ndftuml kny4•r 38,748 171.4701 4.719 128,C (*.7561 143.8741 2,701 (77.9291 Tr4rolor¥ b¢t**en FUTr IS031 Fl•t mov•m•rtlh lund• 38243 170.9m 4.719 128.(W 1*,7W 143,8741 2.701 (77,9291 R•¢oh¢Ukntlon of fundl: Tol•l fvn¢• knwhlfrJ￿rd 341,163 1182•J 10.1Q4 3TI,919 182.1 e8,403 606.482 47 FIFE: EDEN TAY PARL8H CHURCH OF SCOTLAM) BAL4N¢E SHEET AS AT 31 DECEMBER 2025 Fund Funds 25 Fund Funds Funds 2024 Flx•d As••ts Tang¢rAè fixed a88811 Investn￿nts 303,483 11.rA3 65.142 379.e6B 283,837 10,259 80,580 334,658 Total Flx•il A•••ts 303.463 11.063 85.142 379. 263,837 10,259 60.seo 334,6 Dobtors and pr8payrnenls Cash at bank 8nd in hèThJ 13,1S9 68,962 39.9 13.158 881 117.8 17.045 75,389 92,434 108,027 17.045 191.960 1¢X,027 Totsl Curr•rt A•wt• 82.120 8.681 1￿.761 8,544 209.WS U•blllti Credrtors du¢tMthin om 10 18,177) 13,7041 75.943 38,25S 19.8811 8.88t t¥J. 115,1081 77.328 108,027 115.1081 8,$44 193,897 Not Currnnt AM•ts Totsl n•t M••t• 379. n.8rJ 341,1 Total Chartty fimd• 13 Th•a r• th• 21 Pprl 2026 arnl ¥*Jn•d bohowty. pa FIFE: EOEN TAY PARISH CHURCH OF SCOTLAMD NOTES FORMING PART OF THE FINANCIAL STATEIAENTS FOR THE YEAR ENDED 31 DECEIIIBER 2025 1 A¢countlng Pollclo• The charity merged v*ith four cther th8rftles effec* from 1 October 2Q4 as d&tsiled in I￿te 14. ¢h8rrfi•s previou$ly prepared their Annu￿ a¢x)￿ts w 8 Re￿ipts and Payments ba￿8. Thè 21r24 Accounts were prepared on an a¢¢ruals basis and the u)mp8rnbbw for 2023 aThl the owir*d bolgnces at 31 D8c¥mber 2022 restsle(l on an a￿rualS basis . The prinrApal atxounting F4)lides. vthith have be￿ oppli8d 0)￿Sten{ty in th8 I￿rrant and prec*dlng y•ar in dealing wth items vthich we cth)sk1ered maknial to th8 aoxwnls. ar8 set out bek￿. •1• of prwAI* The fin8nGial stataments have been on the ac{n￿lS bati8 in MYdaTh2 Accp)unting and Reporting by Charibe8.' St•to￿t of Recornmen￿ Pr•*• aFWKable to th8nb"&s prgpariThJ their ac£ounts in accordance the Fin4no81 Rewting Stand8rds ap￿tCabI& in the UK 8nd Republic of Ireland IFRS102) eflective from 1 January 2019 and thé Finan￿1 Repc*tlng Stsndard applicablts in th8 UK and Republic of Ireland {FRS102), the Charrties al￿ Trust88 IrNeslrnent ISts)tl•)d) Act 2CQ5, the Ch8wltsès ac£ounts IS&)Ilandl R8gulation8 21*]8188 th& Gen•￿ Asswrtly Regulaliorn fry c￿re￿atr.0nal FInen￿. Flfe.. Eden Tay Porf8h Churth of So)tl¥¥J c￿8111U16S A pubk bgnofft entity ￿ d•fin8d by FRS 102. The Trustees, consider that there are Tr) rfiatwi￿ unc*tsknti•8 tsl *rrtAd1gad them to qU88tion th• Chaws ability to continue as 8 going )￿¢￿. The financial slatem6n18 ore wfrpgrgd ￿ St￿*￿3, is th• fundional of t￿ en￿ty and tha amounts reported 8r• roundad to the nearo8t £. Fund• Funds art da88lfied 88 •itrw re8tr1(aed ftwKl$ cy ftmds. daffir￿J a8 follw.. Rtstricted fiJnd8 are subject 10 8p8tsfi¢ wuirnments a6 10 thoir u68 lth'ch may b• dedaTed by th* dgnor orwilh thoir aUth￿lty or thrC￿hI89aI proc•w. 8ti11 wthin the %4ideT objeth ofth& charbty. Endowrnent fund8 are lund$ havè been givw on the that the orlglnal c8pItsI Sum Is not r8duced, bul the income there frcth 18 us¥d for the purrM)sg defined in with the object8 of tha charity. unre￿ri￿d funds are expendab￿ 8t the discrelion oftho trustees in fvrtherance of the objects of th8 ¢har4ty. If Parts of the unrestrieted Ivnds are eanna￿ed al the di8c¥oti"w oflhe trustees for o partkular purpose, they art d•$ignatèd 88 a separate fijnd. This designalim h8s an administrath purpose only and does not leu81ty rtslrfct th• tru8te88' dis¢x¢lb￿ to apth lh8 fund. Incom• All don8lion$ and gths are induded within ur#Jer eilher unre8trifAod or reslrfded ftjnds according to th• t•rms under whi¢h the donabon is mth And wthen •r￿nt ￿ be quanb'fiod with rea80n8blo ￿rtaInty. Dongtions and g1ft8 In klThJ are Into th• occounts at th•tr morkat Val￿ to tho ¢hgflty. Grant Incomo is recogni84d when receiNwb*. wh8re there18 •uffKknI o¥Id￿l% of an￿￿9m9n1 to it, the amount ¢kn ran be retiobty measwed wd rnceipt is certain. Exp•ndltur• ExpeThJilure 08 rewiisod on an awu91s basis as the14NIty is I￿Amd. Donated servi¢¢8 and facllltb•B Donated profeB$ion81 seNces and ¢bJ)at8d fac￿lE1e$ are rn¢ognised as rncy)me when the th8rity hès cont￿1 ovor thè rtem, any (￿nd￿￿S associated ￿ thè donat•l item have been met. ts rwipt of economi¢ b9￿fft from the us8 by the tharity of tho it8m is probth and that ecorM)mK benefft can be measured relkably. In ?%[dan￿ the SORP {FRst￿2) the gener￿ volunteer b"m& of congregation m•mbers is Th)t re¢ognised. On rec*ipt. d￿ats￿ prOf*Sh￿ sevvic*s * th)na￿ fa¢fiti&s are rwnised on the basis ofthe value of the gfft to the charity whKh is the aNKwnl the chaiity %bwld have been wli ling to pay to obtain 8wices or farililies of equivalenl economic ￿efft on the O￿n market,. 8 ￿rreSpon￿r￿j amwnt is then reojgniwl as expenditure in the period of recept. 10 FIFE: EDEN TAY PARISH CHURCH OF scollANO NOTES FORMING PART OF THE FINANCIAL STATEMEMTS FOR THE YEAR ENDED 31 DECEMBER 2025 l A¢¢ow￿n9 Pollclo8 lcthttlnwd) Fin•ncial in8tnMents FinancAal instruments are re￿4n1$¥d in the charitys balance shaet whon ￿ charity becomes party lo th Contractual provisions of the inslTumenL Basic financjal assets I￿1th indudè dèbtors and cash and bank balance8} and basie fin8naal liabilities {vknic* indvdo tyoditors) ar8 inib'alty measurod al tha amount receivalAe or payable induding transth costs and a￿ subseq￿ntty ¢8rYi•d at amortised cost UBing the effective interest method. Basic fin•nry81 assetwtk9bil￿es. d8ss1f￿d 88 receiv8Wp8yabk vAthin one year. are not 8mortis•d. Int•r•8t r•celv*b Intertrst on fvnds held on d8posit 18 when recavth tho anKJurrt can ￿ M￿￿r0d reliably by th8 churth., thi8 18 nom)alty upon notif￿On of the intern8t Pold to payable by th& bank. T•nglbl• fix•d a•*el• The charity has the right to occupy 8nd use for it8 Ot48ds certakn tanglblo fixgd assets, induding Churches, ha118 and man888, vested In ts Churth of So)ttynd Gèrwral Tmstees. No consK1oration is payabl for the uso ofthe$8 assots. Fabdc e¥Jendilure lTh>Jrred on th& repair and mawthnance ofthese 8$80ts18 charged a8 eypendituro in th• statsment of financial in the %bl)ic* the Ikqtr4'1ty ari8eS. All tsnglbl¥ fixod assets ￿lS11￿j in excess 01 £2.(Krt) haying a v81ue to the dwrity grealw Ihan one year, other than those wuirer￿n9 Amount of a88d$ 8nd I￿thIrt*s that aro not readity available from other sources. The esdmates and a88coated awmpthjis are based on histori￿1 ewen¢e and other factor8 that r61evanl. Aclu81 ro$uMs may differ from estimates. In prepwing these financaal statsments, the Awuals T￿s￿¢S $sllm8te the requirements foraccruals wng FTht year and informatiDn. Thi$ identffies costs that gxpect&J lo be in¢urred for services wovthd by other paTbe8. Act￿0￿ we released vh)on there is a a50nable expectation that these costs VAI not be in1￿Ced in the ftrture. FIFE: EDEM TAY PAR18H CHURCH OF XOYLAKI FOR THE YEAR ENDED 31 DECEMBER 202S FumJ• Fund• Tolal FundB Fynd• Fund• 2024 Total 2024 Domtlom and l•q•cl•• Offeriws OffÈrirvJs. FWO Oftsnry. FWO ￿ GfftAbJ Gift Ahy donatsorA Tax reCoVe￿j on Gfft Ajd L898des Afi8r S8ryt• Coife8 other donati￿& 8TrJ r• 11.847 10.449 9.542 59,703 21, 11.717 10.449 15,543 13,122 11.859 84.047 28.58• 15,543 13,122 11,859 84,017 20,589 2.000 713 6.770 21. 2,012 3,527 2.012 713 101 118.857 138.$22 In¢om•frnm ¢h•flt*bl• *Gltrdd Weddin95 I￿1 Funor•k¥ Gulkl F•lkl•ryl knnL* (* FuTrar￿1vJ 2.842 2,138 8,291 7,724 1,887 2.138 8.291 7,r24 100 6.715 6,150 6.715 6.150 1.&87 17884 19,517 19,517 17,140 17.140 19.517 17.140 Depo￿1 Interest 2.740 3.917 9.951 1.787 6.748 6.839 878 8.428 othr Ih¢¢m• Gr$Ns R￿*1P￿ fr¢)m Gvlml 18.420 79.7n 96.197 11.859 13,799 88,838 lo1￿19 79.77T 82,437 T0t•l In¢ 12 FIFL. EDEII TAY PAIUSH CHURCH OF SCOTIAI IIOTES FORIthNG PART OF THE FIIIANCIAL 8TATEMEMrs FOR THE YEAR Ela)ED 31 DECEIIBER 2026 Funth Fynd¥ Fund¥ 25 F¥rbd¥ Fund¥ Fund¥ Tot41 4 EAp•ndlW• Raknlng Fuh ONorfng Envdo ¢h•rft•bl• *xtMt GNlro to GTh, not8 5 Pi8sbyt8ry d Mlnlst8ls trnvel k41nl81*8 e¥en PEC Iravtrl exper PEC othw 8¥)8n¥i TnJ8tsaS txwi 107.479 107.479 70,309 102 102 812 812 131 702 932 28.190 1,2to 15.104 Loojm eosll Intwlm MerfJer8tor irbj LOCLWM Pul*l sUp￿Y orga￿￿18 Cbanlno CM8umab Other costi P•¥knr81 C8w Co$ts SourKI, IT Zoom ¢¢41• Fat￿¢ r•po1rn & m•nit•n•n¢• eat and IVJM 25,190 1,210 15,104 9.530 8.053 1,039 1.44t 7.312 7.312 157 157 4n 73,856 141,670 19.871 4n 215.534 19M71 817 103.&11 28.471 817 2,388 1S4,994 28,471 49.047 InsUr￿Ce IAan88 Coundl Tax Other Pl8n8e ¢￿ts Photocop￿r. p06t oThl •lal Ne￿I￿tt￿r Lhlorwi Perfo￿ry Flghts, copyright K¢a Organ & MU￿¢ Purchas& of organ Ropiy n•w¢)rg•n wms & Lunch CbJb oxp8n¥ OLrtreath cos18 Sunday School Buqgy BtKldl¢s ¢0 Cr8ry and Messy Ch¢Jrrh H¢4￿¥Y and •ft•r ￿901 11.827 19,827 19.328 2.275 3.113 4,793 710 19,328 2,278 3.941 2,158 2,t68 4,793 710 1.289 1.049 1.300 493 1.049 8,981 6.961 2.978 &783 8.783 2S3 2,310 2.310 893 Clusbr & path of rnntrAI expeM•s Gultsj D1$tritth0￿ to N•htsxgh rn8kJ8rts aged 80 aThJ o 2.7S0 2,750 1.518 1,518 340 340 3,IXIO 2,874 1.942 19201 379.913 D(Thlv)ns Other trxperwi IGdnlLoss on I￿r￿ac￿l 874 I￿73 1920) 319,09) 367 266 203 156.011 57,497 2.726 Tot•1 •wrnlllW• 11 wholly Its thai acu￿ry. 13 FIFE: EDEN YAY PARISII CHURCH OF SCOTLAI NOTES FORAIIIW3 PARTOF THE FIlI￿lAL STATEMEIITS FOR TNEYEAR ENDED 31 DECEMBER 2025 Mng 14 GMT AIIo¢•ii¢ Totsl ¥llo¢•tk)n Les$ TrnnStt￿ Les5 pgkj by St￿￿ Erv*y￿ I￿(¢ Less Gth Rent 125.628 14,fXKfjI 113.8911 12501 11P.312 14.8381 114.(YaSI 137SI 129.6951 AIrW￿nI pwhd, p•rncrt•4 107.479 6 8iaff ¢o•t# •nd x*24 14,r*8 O,J25 Soty•l serurity r*•ts P8fbslon c¥xls Totsl 14.C68 3.525 Thfr •vor•g• number ol•mpW th• wr. onlM Lrfa W eArf, *•• M lokw•.' aoanlrvj Pa•t(nl Cw• all mSnlitW8' Stlw18 and cIffi¢rt*j￿rl5 forn•W Ar￿ loan fthd. M*￿terS, 8l*TrJ8 8r8 pgkl kn ac¥)Ndan￿￿ ts r4iby)•l sul•. ll r￿lled lo y•8rn Of8￿*•. For the yoar uThJerrn¥*w the w•s£32,433 Blpgnd (kn I￿ firth and y•arnl £39.858. One tru8ts• r8¢•1¥8d remurKirnlkn fv Ilw ￿￿. K•y £8.923 fwduU88 w Putor* C•MC Ordknator12024 M tNit•• oTp•rwi trxth¢*o ￿ • tr￿te• ftt￿￿*d remw*ralonl t)Jthg tho ￿ar 1rn4t••s w• W •xp•rw 01£758 arKI (2W24. OM tsu81•&￿S pahy £621 lor Ir•NYl •nd *•tr>W. re p•kY ui• fdWNJ forth• i*i•J. Clar• orw £1.401 P024 £9511", Rod IktC•ll Id¥pul￿1 B4)ply £1￿ (2024 £2[￿ *TrJ IAw1￿ Il•h*• É180 4% thureh olllwldo•rwl2024 lh• >w•r• ithi O1£19.83112024£8.01nwa8drTh￿t0Ih8dW￿Y byln•**. 14 FIFE.. EDE14 TAY PAIYSH ¢HUIIUI OFS¢OTLAND IMES FOIIIIIWO PAAT OFTHE FIFIAN￿ STATEIWITS FOR THEYEAR ENDED 31 DFCEMPFA I￿26 Mwk6t Val￿ at 31 Lknmter2024 Add inYe8tsn8rts atJwtrad at ¢x*t Less ¢Jisp05Jl at vah R6a¥sed gan I(￿5) on sc4J UM&al8ed gain l 00561 Market v•lue Jt 31 EwmW2025 3>4.656 ￿.￿?5 12.587 (63.8681 22.997 37&.e68 Th¥ fd104birtg IrN6slmerts we l*hJ. m*knt ¥*•.. Cfvjrcn of Sts)￿and IrNestNs To￿t Grv*lh Fubj. 32.8￿ Church of So)Uand IrNe8tm Fwl. 842 ThI88dn8ed￿ uniti Lloyd$ 9.25% Non InBdewwbb• Pr•fweThx ￿*•* £3.8￿7 224,701 10,ng 138.902 208.377 10.418 110.889 4.908 Inw8lmrts at ¢08t'. Churth ofSc•tt•nd Irpmtty• Tn*t Ir*orM Fw¥J.32.ieou*• Churth of Scolland Tn•t ¢knth FUKI. M2 Threadn88dk8 un#6 l￿Yda 9.25% Non Curn￿ IrmO•w¥• Proforn￿ Shth¥¢£3,SCI) 88275 .275 91. Ghl Akl Rofim￿ C* Hall rent8 RèfuThY ￿ I0￿JM fqoe Prepakl FWO en¥8WI Pre￿k1 Heat & Lv4 Prep&vJ CCLI Prepak1 insurthn 7.710 236 4,822 1.134 IAIO 17.045 10 Crndltorn.. *mouirt• f•Klng du• wlthln ￿y1 S.201 El¢arfchty lThtsp￿d8nt Exathrn f•• 9.427 The areas olwgrtigationa life￿r* rely tyi lh• tonbibjlcffj ol¥r*mtgers are marry v•thd 12 Coll•CU0￿ for thlrd pwtl•• 2024 81￿h*￿￿ Care CHAS Chrisban Foodbwk GleNoll agg￿& Centr• 410 13$ 79 70 W¢￿d Day of Prnyw 15 FFFL. EDEN TAY PARISII¢HUR¢H OF $￿TL￿tr NOTES FORIIIIIG PART OF THE FINAI¥JAL STAIEMEITf8 FOR ￿ YEAR ENDED 31 DE¢EM8ER2025 13 Fund• GAI At31 Unro•trtdod fund• er& Fund Gu1￿j Ac£eunt Sutthy Schts Falkl*nd. Lunthcbfyt Fqw*rKI. FAbrt Fu .451 261,519 (2&8.8141 P,7501 15031 34.974 375,627 341 Y1 2,248 715 18,981 21YJ 341.163 270. PA•trA H>Thr•ryTN*t Fun Edvn•p••d F•brk 9.427 804 146 12041 71,2J7 1139.8641 67.481 1.fA)1 1.146 f2TTI 724 Fa￿ Fw PtyJtFur 610 101 2TI 11.578) 158 P•9U••t. F•kn* 1450) 11.6121 19501 FX•. F4trfl¢F￿4 Hm d FW•. F 29 1,470 048 611 153 11aoi F￿. Fur 23,361 Lkndth•*. I4ArLy MrGrw &Jr** Fund.*ty*w*th ¢tdk L￿d0th•. Crnty Chjrth & NNtsryhGb*••thlll 1281 9.188 11.3081 ie89) t05 8,225 LlnthJrn•- KftrwrF￿J 187 118.286 Ed•fi*￿￿. T¢*lT E4•n•r*d. R4nknn m•McrfdTi￿t Frf*. FAbrk Fund 11.211 19.eAs 12.089 21.2C 8.693 4.823 20.579 1.542 487 524 19.290 69.104 4,581 73.823 T¢tsl fund• 16 FIFE: EDEN TAY PAth ¢frKIRCH OF S¢OYL IK)TES FORWNG PARTOF THE FINAIICIAL 8TATEAIENTS FOR THE YEAR El￿D 31 DECEMBER2025 13 In Furt ¢¢nUnwd G•1 AtJi IJ￿ry Gerernl FurKI AccvJnl S¢*rf*4 F•Mand. F•brk Fofthd- Oryn Ftha Falbl&￿- FL F41bJand. SuThl•y S￿￿1 F4MÈnd Lunth C*Jb FI￿*n￿- Fab￿ Fund F*￿1nd. Surthy FLYWJ Fr•urt4• Fund Fr•¥¢N•. SL￿•￿ 3S7.240 2S4.949 I2￿.L￿1 2.138 11.5181 13. 11292) 19,445 336.451 1.291 341 341 5.978 5.551 16.0781 15.6701 119 431 14421 18.7831 6291 2.494 2W 1451 377,919 283.489 19. fvr Eden•W. Orw Fur¥J 67.481 49 149) Fl￿F￿￿j FT•U¢hh. Pts2r Fur FFeuthh. Wy Sf*th*PrtEa Fw*J 610 134 P2.1301 11631 610 1,193 2,961 rJ.013 P3.7851 2.(th o.rAx 25) 1216 Fh. Fthc Fur Fye. Kol¥e èenthY*nt Fw 947 11.9311 11.1321 355 21.Y2 1211 22.$02 BL￿d*Y Sthx4 48 1.323 9,186 037 93 LkndoT••. FwA.*t4k 9.978 18931 P,3101 1421 Lkndorn•. ￿ebbI FLmd Krrn¥rFund 491 7.488 57.49 118.286 End¢￿￿￿1 fund• 2.009 ,902 199 323 Edenth•d. T￿P HL*wècf Frf•- Fund 10.245 17.970 S.671 8.1C¢ 17.976 1,895 $35 577 1.186 19.68 6,2C¢ 4.29D 19.2 Tw*t Fur 4.959 69.104 Total fwnd• 17 FIFE: EDEN TAY PARISH CHURCH OF 5￿TLAND Ith)TES F01111114G PART OF THE FIIIANCIAL STATEMEXTS FOR ThE YEAR ENDED 31 DECEIIBER 2025 13 In Fund& CO￿n￿•d PufPDW¥ of Uhr•#1rIt￿ Funda.. General Fund. Funds ofth8 thurch not r¥strthl w dgs¥JnabJ. Guikl Acuunt Eder¢5h8*S Gu￿j merpl F¥eu¢** Gulkj duriTrJ 2ff24 su￿*aY School.. Me&8y Chur¢h fwd to wovhle forth8 w of thè M8ssy Churth Toorn FaklaThl. Fabrrc Fund ￿venue." for the mwnbnarts ofchurth aTrJ was cbJs•J vi 2024 fund8 ￿re tAnsf•tr•d to tr* C*n9ral FI￿. F8lklaThY- Organ Fund". for Ihe puw ol a org￿. Grarts •r#J the dgpwifora r** ￿980 r¢tum*J ITr 2024 and the Fund r*•l. FalklaTrJ. Cluster Fund." to xo)untfor th& aThJ •￿¥￿￿￿￿? ￿ the Ckmtsr athl fo*>*ir4J the UThDn the Fund WB$ cbsed. Falkland- Surtlay School.. Fund was LS)*d in 2024. Falkland Lunch Club". To acuunt incornè Lurwth C￿b F8lklaTrJ- Fabric FU￿ wrtal lor the Maintenan￿ ofchurth Falkland. Sur*lay Sthool Caprtal- lor Sunday SchorA. trar￿•￿￿j to ts gwal Surthy School fund above Freucho GUI￿ Fund.. To octfjunttstr* ol ts GU￿ m•r•l *￿th EdaMh•*J fo11m￿n￿ the un￿n . Freuch*. Sundty sd￿tr. To fcf h s￿J[lY Sdwl Pastoral Carp Fund.Pre8b*•ry Fund grnntto •w¥t m*•ion d&wJWng pa8toral Hymn8ry Trust Fund- for wrchas¢ ol d￿•r rnust Eden$he&l. Fabnt Fund.. Fund8 lo provth ftr tho co•t ol major buihJiNJ r•fvrtsBhmBnt FolkL8nd- Organ Fund. For the UFA(88p ar￿ tun¥N of th¢ organ. ￿ fund chxed in 2024. FalkLgnd- Part8h W?Mare Fund". To bts for pcu of the Parnh 8t the d￿cl￿￿)n of thg ministsr. FalkLqnd- Jackson Bequ85t IOrg8nl." Th lund was c*éèJ in 2024 F8kiqnd- Fabit Fund The inv8slm8nt fft Church of S(thorKI Inc(4n• Fund wa• 8¢kJ to lund thg boI￿r ond the Furrfj dc4•J n 2024. Freyth￿. Poor Fund•'. For tho s￿￿)rt ol IM poor ol ts Pwlbh •t ￿ ts¢h￿ of thè ￿Ik SessioTh. Freuchfv. Sund•y SchDc4 Prize FU￿.. Tho HyThJ FyThl for wr¢h•w of Sunday Sd￿1 Pnu•. Fr•uchh. O Mo￿￿0n (Fats￿￿.. Th• lul Val￿ ofthe u••d forf4brt tho FurKI was cbeed in 2024. Freuehh•.Ann Poobkn$ 8¢que•t. arKI w•J trfl>r* walrs to th• por Ihe tèms of the bequg¥t in 2024. Freuchya PrO￿¥tory Mi88h?n Fund Grnnl. to JUPf4Yt mil8￿￿ vla ojmmunty of Frf•- F￿)riC Fund.. To be usod forth• fat￿ (4 Churt+ t*11￿)IT of FK•- Kotue Ber￿¥0￿nI To bo io provth 4KI f¢r the r• cl IM Pwwjh How* of Frf•- Campty¢ll No 1 Acttyjnt To be for ￿eep ot ts Mar*• Howe of FW•- Gordon A￿oUnt.. To b• u8•d for tho moint•n4nce of Kgitkn dotk. of F￿. Dewlopmerrt Fund." To t• ￿•￿ rehJrWowt ol a Paiiih C•ntr•. LiTrJorè$. Constrn￿ M8itiBnd SuTrJay Schoc4 PrE8 Fufvj.. Estsbhstsd by th• ￿ Dr R to prtrhjg prizes for th• Sund8v Sth)ol. LiThJorn*. SuThJay School Fund.. To JJrmJntforttKI arffj crf Sch￿. Lindgrg8- Nancy McGregor Sunday Sd￿1 FuTrJ. For the Surthy Sthwl Lindor•8- ￿a￿triT Guikl Fund." E8latMtsW in 2023 by Al8stsw GU￿ li rr￿￿Ory of t* Lqt• gT8nthtsr, J8rn88 H8rno*erGuikl, fomwf c*a*man ofTh• Tay8hJ• Fl>xcbth Ctylyany to ￿ uwd lorwfjrtwith Idren in Newburgh arna. Undores. and Crazy cl￿rth.. To•c£ounlforth• •vJ w8TrJibJr• ol th• and 8cbvths ar Newburgh G￿be Undor•8. Buggy Budd￿8 lund used for mother ar*J t£*Xkr gro￿ at Lfvlcrf Lindom. lfjnne•r Fund.. Eiiat4rèhed by L)avbJ ￿Trn•￿ m 1888 by grfl 01 £121 forth• b•n•frt ol th• 30r, W and of Dunb(vJ P?￿h. 0th8rth&n Ihose in r8CalPt ol Pbrothwl Rèl*f. with Ihe consont of OSCR the purposes ofth• in 2015 lo provhle finanL?81 ¥8sY6*nt* ￿ any IndivKIu81 INing in pa￿￿ of Abj￿ & Dunw or any mombor ol*bJ* & Dunbog Parish Church, or a dependent of a mwnbtr, who •rth?r without aS￿lan¢t sulfer haTdshwJ or finarKial awtsne• woukl tsn te gb￿ to parb"LVte in a parboj￿r chwch as￿dthd & Dunbog Pattsh Churth. Etsn$head. Arnottl Laftda￿ ￿￿￿ts". inlerestk* be ￿e￿I01￿ ofth• poorofttw Parffjh Eden6he8d- Parish Church ETrJorni". CaKAtsI aTrJ r8v8fj￿ ¢0 be us•J for the benefft of the PODr of the P8n&h Eden$l￿d. Tc#J ant1 Troup Trust. inteNtlwn fur*ts to i* used Ih8 b8[￿Of￿9 pC￿r of th• Pansh Edenshead- Rank￿ Mem¢rio1 Trust for the upkeep of the Ranknn Memorial Howe of Frf•. Fabrbc FU￿.. To provth i)corrp for the FuThJ Howe of Frfe. Katt￿ 8enevoknl Fund.. To provwje inryxne lorthe re6trK*I FuThl H¢)we of Fts. C¥nFt411 No 1 Alc.. To pvov*Je In￿ forthe ￿$tr￿1 FuTrJ Howe ol Frfe. Gordcn A(xthrt To pro￿8 in¢¢fi* ts thg rastr1¢￿ FuThY Lindorgs- S0s6K)n Trust FuTrJ5.' (Fcrfryw funds- MI￿ C AT*JetsM's Trust Fund, Buist & Wemyss Tnjst Fund. John WrterTnb* Fund aThJ Wil&am GU￿ Tntst FuTrJl. Th8 s￿On a5 Tr￿st*e of small fund5 makes dtstrbikn Ir¢•n Ihe In￿61￿￿ trj re8vknts wthin N￿￿rgh Patsh 18 FIFE.. EDEN TAY PARISH CHiIRCH OF SCOTLAND NOTES PARf OF THE FINAI•JAL STATEii•if8 FOR ThE YEAR ENDED 31 DECEMBER202J 14 11orgwac¢¢Junllng 2024 a fethduring toc4 lir￿*th th? Frfg Prv5bytwy m￿10[1 via a l>a5ts of Union l￿￿ore￿ Parish Church (the contintsmg tharty) and th8 thanbes d8laiknJ behx. The name ofth8 unw (*arty1￿$ chatY*I tt> Frfo. EdÉn Tay Partsh ChuN* ofScotlaTrJ and th060 ¢h¥rw W*fe 4)r*md ty Ihe of Swiioh Chorty R8guLqtor and th& Churth of Scodand (parent charity. refer8nc8 SC0113531 effect 1 Odoter2024. A5 this Urt￿ ¥ a m•rg•r ofth• eth•rty. tr* rhwJ•rac¢tyJnYw mellK#J appropnat•. 14.1 The ¢tynts"ning We." LiThYore8 Pamth Church, an unincorporated ScL*li#h thartylththy r•fer•nc• SC018481 •r•J following charltwwhKh are 8N uftincorpLv8W sC￿￿h charit*s.' Edenshead Parish Churth. ch8￿ty rnferen¢• SC005402". Fo*1ond Por*h L*arty referenc• SC012247, Fr•uthi• Parish ChuF¢h. ch4￿ fftfornnrJJ SCOI6622 Frf•Pari8h Churth. thmi rvfernnt• SCOOS381. 14.2 Thed•t• ofth• rn•ry•rwA• l OL*ts >)24 14.3 Anatysl• ol￿n¢¥01 St•lem•Tht OfFIn•￿j•1 forth• >wto 31 t*Jitthr2024 P• P•rf•h PK• P•rt•h ¢hurrh c1w￿h Churth Chuf¢h T•y P•rknh Ch￿￿h Ctynbln•d Ch￿￿h To¢81 In¢ome Tot81 appenthtur• Nel incomellexgendrfuml Othèr gwnsll1088•BI tyJ.891 24.467 29286 29.59 75.513 49.888 85,389 37.1W 1S.348 125.4211 150,1031 17. 167) 27.633 752C¢ 277,082 3&.￿ 82,388 379.813 112.Crf)31 117,1491 1102,8311 441 24,902 N•t mo¥•m•nt In fun 15.348 503 14A Anaty￿8 Of PrtnrAp*i sthwn•ntol FINJwJ*l ￿m(￿l￿ts lor >wio 31 D•¢•knr 2￿23 Ed•rnl*•d F•lkland Fr•uehl• Hv*• ol LlnJrrn Flh: Ed•n Path P*tsh P*rftsh Fll•Parf•h P•thh T•yP•rtsh CoN￿nId Church ¢hurGh Qwr¢h Churth ChurGh Totsl IneAJn• TotAI 0￿￿n￿lIur* Nel incomelleynditur•l Other gain￿(￿¥$•$) Nol movement in funds Tot81 fuTrJs browht fowrtl 82,785 38.470 64,739 34.057 11.9741 4.413 7.839 05.384 48.248 59.716 43.889 14.332) d.379 65216 55,171 10,045 270.083 257,552 12,631 25,070 37,601 06B.881 9.251 88.189 511 97.3 7.329 96.191 14.845 104,508 Total fund• lor4¥ard 103 14.0 Anaty3i8 of net asa•ts 4lthe olnwJ•r on 1 Odthr 21Y24 P4rt¥h P*rttsh P*rknh FK•P•rt•h P•rf•h TryP*rl#h CThrf¥ln Chuveh c1w￿h Chyrth c￿1th ChU￿h N•t asM¢s .Wl 74.393 51m5 11WJ.419 109.039 541,743 Ropr88ented by: Unr88tricted fiJndi Restricted incomv Éndo%wn8nt bJnd5 132,989 rJ.193 64.646 1 48.748 ,879 31,737 16.4TJ 341.728 132,422 67.593 31.762 Total fund* 067 74 393 51 541,743 19 APPENDIX 1 FIFE: EDEN TAY PARISH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025 MEMORANDUM TO THE FOREGOING ACCOUNTS Funds h•ld ty th• Gon•ral Tru8t•68 of Tho Church of Scotland T*hkh are not Includ￿ In the foregoing account•. CONSOLIDATED FABRIC FUND 2025 2024 REVENUE FUNDS Opening balan￿ at 1 January Plus Interest Plus Dividends Plus StrathM￿l0 Manse rental income Plus Falkland Manse rental inwne Plus Newburgh Manse rental Less thal fabnc expenditure Less Management fees Less Support Costs Less transferred lo Church (see page 12) Fabnc Costs Insurance Costs Energy Costs Closing balar￿¢ at 31 Oecember 156.945 33.095 137,279 26.162 8,935 11.200 8,150 11.554 14.128 10.380 (4.9341 13,3571 { 930) { 4,842) { 86.399) 128,748} { 8.034} {4.7111 1 $6,945 127,79) TEMPORARY FUNDS Opening balance al 1 January Plus Sale of Strathmiglo Church Less Strathmiglo Church Sa￿ costs Less Church of Scotland Iw on sale of Church Plus sale of Ladybank Manse Less L&Jybank Manse s8le costs Less Falkland valuation t))st Transfer lo Caprtal FurKI { 1.947} 85,000 12,9081 (7,9501 335,000 (5.528} { 1.740) { 6421 { 71,5531 Closing balance 8t 31 Dec£mber 327.732 CAPITAL FUNDS at cost Opening balance at 1 January Plus transfer frcm TemFW fund Plus gain on salo of unts Less transferred to Church - boiler arKI prof fees 632,449 587.254 71,553 787 127,145) Cbslng tsalan￿ at 31 DeQ￿lber 632,449 632,449 Captal Funds at market Value at 31 D&ernber 733,854 717,855 Total crf all fvnds * C•JSt at 31 December 1,087,971 789.394 Total of all furMI8 at market value at 31 DeLYmter 1.189.376 874,800