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2024-12-31-accounts

APPENDIX 1 OSCR Period start date Month Period end dale Month Y8ai Yeai From Jan 2024 To 31 Dec 2024 Scottish Charity Regulalor Reference and administration details Charity name other names charity is known Dunfemiline United Refomied Church Registered charity number Charity's principal address SC004868 Names of the charty truslees on date of approval of Trustees. Annual Report Trustee name Office Irf any) Dales acted if nol for Twhole year Name of person lor body) entilled to appoint trustee lif any) 12 13 14 15 16 17 18 19 20 Appendix 1 December 2024

Reference and administration details Names of all other charity trustees during the period, rf any. {for example, those who resigned part way through the financial period) Dates acted rf not for **M￿e ye structure, governance and management Type of governing document The Church is administered in accordance with an updated Constitution adopted by Church Meeting on 26 May 2024 which complies wrth and refers to the Chapters and Schedules of the United Reformed Church Act 2000. The Church Meeting, whieh comprises all the members of the Congregation, makes the decisions regarding the spiritual and temporal affairs of the Church. The Elders meeting is chaired by the Minister or another Elder and manages the affairs of the Church. Trustee recruitment and appointment The Elders are the Charity Trustees. Elders are members of the Church chosen by the members ofthe Church and appointed by the Church Meeting. The minister is an Elder and is selected by the Congregation al the Church Meeting and inducted by the Moderator of the United Refomied Church Synod of Scotland or thier appointed representalive. Objectives and activities Charitable purposes Advancement of the Christian faith for the benefit of the public in accordance wth the Scheme of Union of the United Refomied Church. Summary of the main activities in relation to Ihese objects Providing regular public worship for all Promoting the Christian faith Teaching the faith to all ages Providing training. nurture and activib'es for children and young people Serving the community Giving pastoral care and support to members and others in need, particularly those in sickness, distress or povety Providing premises and resources for eommunty groups and aetivilies. Appendix 1 December 2024

APPENDIX 1 Achievements and performance Summary of the main achievements of the charity during the financial period Al the beginning of 2024 regular weekly worship continued, meeting in a local High School, and in a nearby Village Hall when the school was unavailable Our services are led by various visiting Ministers, (both serving and reb'red}. Lay Preachers and some of our own members, including Elders and the Choir. We have a monthly Communion Service. We have occasional pulpit swaps wth Kirkcaldy Congregational Church, and Newburgh URC wlh whom we are in a Covenant. We also have some joint services with them such as Palm Sunday and Harvest Pastoral care is provided by Elders, and other members who visf( those in homes. During the year we purchased a new building and began worshipping there in Autumn, after planning pemiission for change of use was granted. Work wa5 done on making the building suitable for worship. We were unable to undertake any fvndraising activitses, although the congregation began to support a local Kid's Club who provided tealcoffeelsnacks when we met in the school and moved to our new premises with us. Financial review Brief slatement of the charity's policy on reserves At the moment there is no specrfic policy in place which would stipulate a minimum value of funds to be kept in reserve which would be sufficient to meet any of the future yearfs expenditure. Details of any deficit The accounts show a deficrt of £130,620 due to the purchase of a property for the use of the church and the cost associated with the purchase. Donated facilities and serrfices lif any) A new property was purchased during the year. The eost was covered partly by a loan of £180,000 from the parent charity, The United Reformed Church Synod of Scotland, and partly from reserves following the sale of the previous premises. The property tide is held by the trustees in trust for the use of the church so is not reported as a financial asset of the charity. Appendix 1 December 2024

APPENDIX 1 Other optional information Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position {e.g. Chair Secretary Treasurer Date 29 September 2025 29 September 2025 Appendix 1 December 2024

Enter SC No. below

Enter charity name below

SC004868

SC004868
Dunfermline United Reformed Church Dunfermline United Reformed Church Dunfermline United Reformed Church SC004868
Section A Statement of receipts and payments
Receipts andpayments accounts
For the period
from
Period start date
Period end date
to
Day
Month
Year
Day
Month
Year
1
January
2024
31
December
2024
~~SS=~~
Unrestricted
funds		 Restricted
funds		 Expendable
endowment
funds		 Permanent
endowment
funds		 Total funds
current period		 Total funds last
period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 22,130 - - - 22,130 14,006
Legacies 13,500 - - - 13,500 -
Grants - - - - - -
Receipts from fundraisingactivities - - - - - 29
Gross tradingreceipts - - - - - -
Income from investments other than
land and buildings 0 - - - 0 0
Rents from land & buildings 10,200 - - - 10,200 10,000
Gross receipts from other charitable
activities - - - - - -
- - -
A1 Sub total A1 Sub total 45,831 - - - 45,831 24,035
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets
-
-
-
-
-
-
Proceeds from sale of investments
-
-
-
-
-
-
A2 Sub total -
-
-
-
-
-
Total receipts 45,831
-
-
-
45,831
24,035
~~————————~~
A3 Payments
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Investment management costs - - - - - -
Payments relating directly to charitable
activities 35,773 - - - 35,773 20,037
Grants and donations
- - - - - -
Governance costs:
- - - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts - - - - - -
Legal costs 14,492 - - - 14,492 -
Other Other Other
- - - - - -
Transfer to Flower Fund
- - - - - -
**A3 Sub total ** 50,265 - - - - - - - - - - 50,265 50,265 50,265 50,265 20,037
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
126,185
-
-
-
126,185
-
Purchase of investments
-
-
-
-
-
-
A4 Sub total 126,185
-
-
-
126,185
-
Total payments 176,450
-
-
-
176,450
20,037
~~———————~~
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year		 130,620)
(
-
-
-
130,620)
(
3,997
-
-
-
130,620)
(
-
-
-
130,620)
(
3,997
~~S=5===~~

Appexdix 2: R&P Accounts

December 2024

Page 5

SC004868

Dunfermline United Reformed Church

Section B Statement of balances Section B Statement of balances
Categories
Signed by one or two trustees
on behalf of all the trustees
B3 Other assets
B4 Liabilities
B5 Contingent liabilities
B1 Cash funds
B2 Investments		 Details Unrestricted
funds
to nearest £
198,337
130,620)
(
-		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Cash and bank balances at start of year - 198,337 194,340
Surplus / (deficit) shown on receipts and
payments account		 - 130,620)
(		 3,997
Correction due to accumulated rounding
~~errors~~		 - -
- -
Details
Cash and bank balances at end of year
(Agree balances with receipts and payments
account(s))		 67,717 - - - 67,717 198,337
-
-
-
-		 -
-
Fund to which asset belongs M arket valuation
to nearest £		 Last year
to nearest £
-
-
-
-
-
-
-
-
-
-
Details Fund to which asset belongs Total
Cost (if available)
to nearest £		 -
-
C urrent value (if
available)
to nearest £		 Last year
to nearest £
- -
-
- -
-
- -
-
- -
-
- -
-
- -
-
- -
-
- -
-
- -
-
Details Total
Fund to which l		 - -
-
iability relates Amount due
to nearest £		 Last year
to nearest £
None -
-
-
-
-
-
-
-
-
-
Details Fund to which l Total
iability relates		 - -
Amount due
(estimate)
to nearest £		 Last year
to nearest £
-
-
-
-
-
-
Signature Print Name Total -
-
Date of
approval
29 Sep 25
29 Sep 25

Appendix 2: Statement of balances

December 2024

Page 6

Dunfermline United Refornied Church SC004868 Section C Notes to the Accounts C1 Nature and purposo of funds (maybe slated an81ysis of fvnds mKksl￿etS? Type #f a¢tl¥Sty or proAe¢t supported C2 Grants Total C3a TFu8tso rernuneratlon If no remunerat￿￿ Wds paid during Ihe penod lo any charity trustee or person connetled to ItUStee cross this tx)x lothetwise cOmp￿te secbon 3bl Authorfty und•r whlch pald C3b Trustee remuner*tbon_ detsil¥ C4a TFu8tso expen￿& If no expenses were paKI to any chanty trustee during Ihe period then cross box (Othe￿Vise ￿mp￿te sect￿￿ 4bl Pkniber C4b Trustee expenses. detsil¥ Tru￿￿¢10￿ Nature Df relationship Naturp of transaction C5 Transoctions with trustees and connected l Unrted Refom)ed Churches conlritthe to the national URC Ministry and MISSI(￿ FuThJ. Thi5 lund beat5 the costs of all mini5ter5' 5tsperKls and etnployerfs u)ntilbuti￿￿ for nats.0￿1 InsUr8n(￿, p8n￿on5 and h(￿￿Ing. A new property Wds purchased during Ihe year. The tovered partty bya knan of£180,(KIO the parent chatTiy. The United Refimrned Churth Swj of Scollat¥J. and partly fr(Yn iesetve5 follovAng the sale irf the pievK)us pietnises. The loan 15 being repaid at a fLxed 8trK)untof £144B month Tha property is 0￿￿￿1 by the trustees of the charty arKJ held In trustfor the use of tha church sols not ￿K￿￿ted as a financial asset of the church charity. diY2". Notes Page7

Dunfermline United Reformed Church

SC004868

Additional analysis (1)

Analysis of receipts and payments

1 Donations

1 Donations 1 Donations
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
Direct Giving 15,121 - - - 15,121 14,006
Other Donations 1,766 - - - 1,766 -
Gift Aid Tax Relief 5,244 - - - 5,244 -
- - - - - -
Total 22,130 - - - 22,130 14,006
- - - - - -

2 Grants & Loans

2 Grants & Loans 2 Grants & Loans
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
- - - -
- - - -
- - - -
- - - -
Total - - - -
- - - -

3 Gross receipts from other charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
- - - - - -

4 Payments relating directly to charitable activities

Unrestricted
funds
to nearest £		 Unrestricted
funds
to nearest £		 Restricted funds
to nearest £		 Restricted funds
to nearest £		 Expendable
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Permanent
endowment
funds
to nearest £		 Total current
period
to nearest £		 Total current
period
to nearest £		 Total last period
to nearest £
BuildingMaintenance & Cleaning 444








-







- -









444









188
BuildingServices 1,873 - - - 1,873 26
BuildingProjects 10,816 - - - 10,816 2,304
Consumables 156 - - - 156 -
Bank Charges - - - - 24
WorshipResources,Pulpit Supply& Expenses 4,085 - - 4,085 4,013
Ministry& Missionpayment to URC(Note C6) 13,999 - - - 13,999 13,332
Synod Attendance Fees 56 - - 56 150
Loan Repayments to Synod 4,344 - - - 4,344 -
- - - - - -
- - - - - -
Total 35,773 - - - 35,773 20,037
- - - - - -

Appendix 2: AN(1)

December 2024

Page 8

Dunfermline United Reformed Church

SC004868

Additional analysis (2)

5 Breakdown of unrestricted funds

5 Breakdown of unrestricted funds 5 Breakdown of unrestricted funds
Receipts Unrestricted
fund 1 - enter
name of fund
below
Main Operating
Account		 Unrestricted
fund 2 - enter
name of fund
below		 Unrestricted
fund 3 - enter
name of fund
below		 Unrestricted
fund 4 - enter
name of fund
below		 Total
unrestricted
funds		 Total
unrestricted
funds last period
Donations 22,130 - - - 22,130 14,006
Legacies 13,500 - - - 13,500 -
Grants & Loans - - - - - -
Receipts from fundraisingactivities - - - - - 29
Gross tradingreceipts - - - - - -
Income from investments not land and buildings 0 - - - 0 0
Rents from land & buildings 10,200 - - - 10,200 10,000
Gross receipts from other charitable activities - - - - - -
Sub total
Receipts from asset & investment sales		 45,831 - - - 45,831 24,035
Proceeds from sale of fixed assets - - - - -
Proceeds from sale of investments - - - - -
Sub total
Total receipts
Payments		 - - - - - -
45,831 - - - 45,831 24,035
-
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Investment management costs - - - - - -
Payments relating directly to charitable activities 35,773 - - - 35,773 16,709
Grants and donations - - - - - -
Governance costs: - - - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts - - - - - -
Legal costs 14,492 - - - 14,492 -
Other - - - - - -
- - - - - -
Sub total
Payments relating to asset and investment movemen		 50,265 - - - 50,265 16,709
ts -
Purchases of fixed assets 126,185 - - - 126,185 -
Purchase of investments - - - - - -
Sub total
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year		 126,185 - - - 126,185 -
-
176,450 - - - 176,450 16,709
-
130,620)
(		 - - - 130,620)
(		 7,325
-
- - - - -
130,620)
(		 - - - 130,620)
(		 7,325
-

Nature and purpose of funds

Main Operating Account is the main fund for regular transactions and operating income and expenditure.

Appexdix 2: AN(2)

December 2023

Page 9

APPENDIX 3 OSCR Scottish Charity Regulator Independent examiner's report on the accounts Dunfermline United Reformed Church Report to the trusteeslmembers of Registered charity number On the accounts of the charity for the period SC004868 Period start date nlh Period end date M￿th Y8 Y8ar Jan 2024 31 Dec 2024 Set out on pages Respective responsibilities of Irustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment IScolland} 2005 Act and the Charits'es Accounts IScotland} Regulations 2006. The charity trustees consider that the audit requirement of Regulation 1011 } Id) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c} of the Act and to state whether particular matters have ￿me to my attention. My examinatson is carried out in accordance with Regulats"on 11 of the Chanties Accounts (Scotlandl Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees conceming any such matters. The procedures undertaken do r￿t provide all the evidence that would be required in an audit and, consequent￿, I do not express an audlt opinion on the accounts. Basis of independent examiner's statement Independent examiner's statement In the course of my examination. no matter has come to my attention which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 44{11 {al of the 2￿5 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts which accord with the accounting records and compty wth Regulation 9 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed.. Date: 28 September 2025 Name.. Relevant professiona qualifieationls) or body.. Address.. Appendix 3 December 2023 Page 9