Edenshead ParRsh Church of Scotland
Trustees, Report and Congregational Accounts for the Year Ended
31 December 2023
Congregatlon No: 261590
Scotti5b Cbarity No: SC005402

Edenshead Parish Chureh of Scotljind
Year ended 31 December 2023
Reference and Administrative Inforniation
Charity Name:
Edenshead Parish Church of Scotland
Charity Registration Number..
SC005402
Congregation Reference No..
26159)
Trustc¢s
Kirk StllTfin Membe
Kirk Sessinn Mernber8
Prlneipal Office-bearen
Interim Moderator:
Session Clerk..
Church Treasurer:
Independent F.xgminer
Banker5
Bank of Scoiland
The C.r05S
Cupar, Fife
KY154BP

Edenshexd PATlsh Chureh of Seotland
Trust¢es' Annual Report
Y￿r emded 31 D¢eember 2023
Structure, Governance and Management
Governing Document
Th¢ Church is adTninistcrcd in accordance with the ternis of the Unilary Constitution.
Recrultment and Appolnlment of Truslees
Members of ihe Kirk Session are the charity In￿lees. The Kirk Session members th¢ elders of the
Church and are chosen from thosc mcmbcrs of the Church who arc considercd to hav¢ th¢ appropriaie
gifts and skills. The Interim Moderdtor, who is a member of the Kirk Session. is induct¢d by
Prcsbytery. The Parish of Edcnshead is now part of ihe new Prcsbytcry of Fife {¢5t8blished February
2021).
Organlsatlonal Strueture
The Kirk Session is responsible for regular ovcrsighi of maitcrs such as Finance, Faith matiers,
Propcrty and Community. Thc Kirk Scssion meels up to six ¢irn￿ a year and 15 alway¥ chaired by a
minister.
Objectlves and Aetlvltles
The Church of Scotland is Trinitarian in doctrine, refonned in tradilion and Presbyterian in polity. It
exi5ls io glorify God and lo work for ihe ¥dvanccm¢nl of Christ's Kingdom throughoui Ihe world. As
a national Church. it a¢knowldg¢s a dislinclive call and duty io bring the ordinances of religion ¢0 the
people in evcry parigh of Scotland through 8 tcrritorial ministy. It co-opcralcs with othcr Churches in
various ecumenicdl bodies in Scotland and kyond.
15 Interim Moder<ltor having come into post in November 2022. Weekly worship
continuLS to
c rccordcd and thc vidco is p051cd on th¢ wcbsiie and YouTube.
TI)L NLw%lL'ller W¢lS di%lribuled quarterly and was also Posted on the website and Facebook page.
Member5 who have shared their email contacts have been circulated with news updates and points of
iniLfLSt.
rL employcd part-lime as Locums with responsibility for Pl￿tOral Care. The
N'uluiil¥LI pasI(Irdl i"Ibiling team continues lo engage with people either in pcrson or by telephone.
Elders have worked well togeiher and along with congregation m¢mbers. have been fully committed
to slrengTihLnin , Ihl work of the LhurLh.
In May,
rganist, left Auchtermuchiy to move south.
ho had playcd
previousl). l()r i)Idii)' N'¢ars, was once again in a p05jtion lo be able io rL%iiniL his prLI'ious role. We are
indccd fortunale that Alan was able to fill thc gap left by Margot.
Clu%ter
Misslon Develi)
mcnt Worker
has continued to provide weekly online won4hip
for members.
Inet in ihc church Iiall on b F.ridays in Janiiarv Fcbnjary with P5 and P6 pupils
from AuchteTmuchty Primary Schiyol. She was &ssis¢ed bN'
Iso came along to
take part in the school Christmas service in the church. Her salary is funded for five years by Church
of Scotland and expenses paid by Eden Tay Cluster.

Edenshead Parish Chur¢h of Scotland
Trustees, Annual Report
Year ended 31 December 21
Edcn Tay Cluster Coordinating group meetings have continued with a focus on improving the IiT]ks
and opwjrtunities to meet and Share el'ents across the congregFations of Edenshead. Lindores. Howe
and Falkland and Frcuchi¢. Thcre have been several joint services and a quiz night as well as
ouidoor wurship in Falkland Estate.
In January, Eden Tay Planning Group, a new and se
under the guidance of cluster facilitaior.
roup, was foTmed and has met r¢gularly
Th¢ Basis of Union and Basis of Team
Ministy were the main PICCLS of work and ai 31 Decembcr i¥'Lfi illinii%i Lomplete. Complcted Bases
will go to 121 for scruliny and approval. During the year
leaving the cluster wilh no ministepi in posi.
moved from Howe w Jslay
To help explain the requiremcnts of Ihc Prcsbytcry Mission Plan, in boih churches locally, there were
inforniaiion days and opportunities io discuss the future shape of the cluster group.
In August a social gathering of all cluster clders was held in Edcnshead church hall. This was a first,
Social get-tog¢thcr where bacon rolls were enjoyed by all. and il w&s hoped thal such cvents would
become a regular part of ihe new unitcd grouping.
arate
Guild
January is nam￿ after the god Janus who had two faces; one looked back io the past and the other
foNard lo Ihe future. This year we began by looking backl Each memb¢r was asked to bring along
something which had a special memory aiiached which they were willing to share. We had a lovely
mixture of sad. happy and downright ￿nny. A good siart lo the year. Fcbruary Saw us welcome gu¢sts
from other Guilds and congregations in our Clusler for a musical exlravaganLa! Wc san
lots nf
Sci)Ilish Iradilional songs all of whi¢h htii L IuiiLS used in the c.hurch Hymnary.
accumpanicd with hi5 usual skill and
In March we picked up on ihc Guild
.showcd some beautifvl slides. onL Ioi" LiiLI) wiib.
Lme (Il- Il'ce Seeds, Big Trees by lookin¥ at sccds and other
parts of planis that are used as Sptces in the Bible and in our mod¢rn kilchcns as WLII a% for hcaling.
The Guild year was rounded off with a very interesling talk from
our Fair
Trad¢rfrdidLraft CXPLrtI
On to the sccond half of Ihe ycar and thc Guild moved into Ihe third and final lopic in the Cu￿ent
theme, 'New Wine , New Wineskins.. The theme was chosen to encourage Guilds and congregation
10 remember what Jesus said aboul nol trying lo cling lo old ways but to bc willing lo use nLV idea% lo
keep our faith safe and secure as the world around us changes. Ociober's thlk was on the win¢s of
Burgundy. In NovembL'r
who was involved in ministry in Isrdel and Palestine. shared
with us hcr experiences and knowledbye ot the problcms faced by Chrisiians and others in thosc troubled
areas. December was a "crafty" tneeting where members shared examples of the crafts they enjoy
doing. and the year finished with our Christmas Dinner.
Money raised through the generosity of member5 and those who supported our Coffee Morning has
allowcd us to once more donate £200 to Guild projects. We also support¢d thc Green Canopy for
Malawi project; part of the late Queen's Jubilee project. and a donation will be made lo Church funds.
Our numbers may be small, but the fellowship and friendship 15 anything but &s we aim to serve God's
Kingdom An all we do.
Property
Hall use has recovered somewhat in 2023 with severdl regular users every day of the week. The annual
Flower Show and the Theatre Group's Christmas Pantomime are regular bookin8s now. There are

Eden8h¢2d Pari8b Church of Scotland
Truslees, Annual Report
Ytar ended 31 Decemljer 2023
always Coffee Mornings and Children's parties as well as concerts and the annual Tullis Russell Band
Christmas concert. The Session House Iw also ixen hired for several groups for small meelings.
The church w&s open throughout August to host the Muchty Heritage exhibition. This ￿pllIar event
was attended by over 400 people and refreshments were served.
The Chuwh flooring w&s replaced with carpet and is now a warni and welcoming space. The caW in
the ￿$S1ort house w&8 also replaced and the room was painted.
In the early summer, all the boxes of pe￿er and silver were laken oui of the bank safe S￿rage and the
contents catslogued. They were then repacked and sloredlreturned to the bank.
The sal¢ of Strdthmiglo church &s required in the PMP. was discusrf voted on by the congregation
on 28 May, and the matter sent to 121 for approval and processing. At December 31 li was in the
hands of the law oftyice at 121 and almost ready to go on the market.
Achievements fdnd Perfomanee
Edenshead Parish Church h&$ a Kirk Se￿100 comprising 21 elders. Church membership ai 31
December 2023 w&8 249. There were 8 deaths. and 2 leaving otherwise.
Durin8 the year Communion was celebrated 4 times and on Christm&s Eve there was Café Church at
both the morning worship and the walchnight service. These were very well attended and enjoyable
events. We are very fortunate lo have an excellent Worship leam whos¢ members plan ahead and lead
worship each week.
The manse was vacant in February so an open day w&8 held &$ the congregation had been unable due
to Covid. ￿ see ihe refurbishment work carried out. In April new tenants were found and moved in.
Fln*nclrdl Revlew
Totsl receipts from Donations during ihe year have dropped by 40/0 since 2022. Hall rental has
continued to improve but is still low compared with pre Covid. Maintaining a good balance between
receipts and payments has only been possible by king able to pay for Fabric costs (repairs and
maintenance, utility bills and building insurance) u5in8 money held in our name by the General
Trustees resulting from rent received for the Manse.

Eden5head Parish Church of Scotland
Tru5tees' Annual Report
Y¢•r ¢nd¢d 31 D¢¢ember 21123
Statement of Trustees, Responsibilities
The members of the Kirk Session m￿St prepare financial statements which give suffici¢nt detail io
enable an appreciation of the iransaclions of the Church during ihe financial year. The members of the
Kirk Sesgion xre responsible for keeping proper accounting records which. on request. must reflect the
financial position of th¢ chU￿h at that tim¢. This must b¢ don¢ lo ensurc that the financial stalcmcnts
comply with the Charities and Truslee Inve8lmcnl (Scotlandl Act 2005. the Charitie8 AccounL
(Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by (he
G¢n¢ral Assembly of the Church of Scoiland. They ar¢ also rtsponsibl¢ for safeguarding the ass¢ts of
the Church and must tske reasonable steps for the prevention andlor detection of fraud and other
I￿eBU1a￿lIe$.
Approved by the Truslces and signed on their behalf,
Date'.-
!c11(tsF4.. 2024

Edenshead Parish Church of Scotland
Tru51e¢5' Annual Report
Ye•r ended 31 December 2023
Independent Examiner's Report to the Trustees of Edenshead Parish Church of
Scotland
I report on the accounts of the charily for the year ended 31 Deccmber 2023 which is set out on
pages S to 13.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the prepardiion of the accounts in accordance with the icrnis
of ihe Charities and Truslec Investmenl (Scoiland) Act 2￿5 and Ihe Charities Accounts (Scoiland)
Regulations 2006.
The charity trustees consid¢r ihai the audit requ1￿ment of Regulation 10(1) (d) of thc Accounts
Regulalion5 does not apply. It is my rcsponsibilil> lo cxamine the accounts as required undcr section
44(1) {c} of the Act and to stste whether particular matlcrs have come lo my atiention.
Basis of independent ei4miner's stalement
My examination is carried out in accordanc¢ with Regyulation I l of ihe Charities Accounts (Scotland)
Regulations 2006. An examinalion includes a review of the accounting records kept by thc charity
d a comparison of the accounts presented with the￿ records. 11 also includes consideration of any
unusual itcms or disclosures in the accounts, and seeks explanatlODS from the trustees concerning any
such matters. The proccdures undertaken do nol provide all the evidence thal would be rcquir¢d in an
audit, and cons¢quenily I do nol exprL'ss an Audit opinion on th¢ view given by th¢ accounts.
Independent exarniner's gtAtemen¢
In the course of my examination no matlcr has come lo My attenlion
which giv¢s me rcasonable causc to believe that in any matLrial respecl the requirements:
To kecp a¢countingF r¢cord5 in accordance with Sc¢lion 44 (1)(a) of thc 2005 Aci and
Regulation 4 of the 2006 Accounts Rcgulations, and
To prepare accounts which accord with the accounting records and comply with the Regulalion
9 of the 2006 Accounts Regulations have not been met, or
2. to which. in my opinion. a(Icntion shuuld bc drawn in order to cnable a proper understanding ofihe
accounts to be reached.

Edenshead Parish Church ofscotland
Recei
ts and Pa
ment5 Account
Year ended 31 December 2023
Umrtliritied
Réstrided
Funds
Funds
TotAI
Tot21
2023
2023
2023
2023
2•22
Not¢
Donations
L¢goCi¢5
Aciiviiies forGeneraiin8 Funds
Bank & Deposit inieresr
Investment income
32,027
32.027
33,312
1.721
324
1,721
324
2,511
324
34.072
34.072
36.147
Rental of premises
Ssl¢ of assets
Sale ofinv¢sttn¢nL8
Other Receipts
Rectipis from Ge¢)eral Ttustres
5.317
145
5.317
145
2,271
6.023
20,022
6.023
20.022
3,300
9.660
Total Reeel ts
65,579
65,579
51,378
Pa
ments
Costs of %enerntln% funds
Charltgble *¢tlvltles
Governance costs
4&7
64.289
64.2fl*
59,504
Tot41 P•
men1$
64.2119
64.289
59,504
EAIublDtflrlt vl Rtt4lpts Ovet P*y**wJti f•t th*
,290
1.290
-8,126
Tr*nsfets Lo¢*1 F*brlc Account
6,023
-6.023
7.313
-6,023
.1,290
-8,126

Edensbe8d Parlsh Church of Scotland
Staten)ent of Balanees
l December 2023
Funth
Totsl
Totsl
2022
2023
2•23
2023
2023
Nolt
Bank & deN)9lt balllnc¢5
brought forW￿d
3,793
6,023
8,433
18.249
29,675
Movement In year.
NET Re¢¢ipis & P)yn￿s for the
1.290
-6.023
4,733
-11,426
Bank & dep)sit balAnc¢s
5,083
8.433
13,516
18.249
Investme
Threadneedle
103,041
95,173
4.701
99,874
Lloyd$
107,713
Gift Aid Rxeivable
5.000
4,000
Illtle
Cost of repakr not yd billed

Edenshead Parish Church of Scotland
Statement of Balances
Notes to tb
ounts
l. Trustee Re]llUDer*tioD and Related Party Tran￿￿10￿5
During thc year four tru5tee5 received reimbursemcni of expillsL'S Iiicurrid tO￿lI1n8 £7.074.011
1£5.677.¢M) l.ncum ('nsi8 & £1.3W.IK) Pulpit Supplvl
£1,719.49 o￿l¢e, E4tsiPlI)¢iit &
Sundry Cost%.
550.00 Pulpii Supplies.
)6.74 for Office Costs.
No other irusiee or a person related to a trusiee had any person￿ Interest in any ¢ontrath or ￿￿￿4actIon entered
into by the charÉty during the year.
2. Movements in Funds
AtlJ
20LI
At 31 Dtt
2023
Recelpts
Transfers
Unresirfcied fuodi
fienerdl Ftsnd
,986
1,466
341
3,793
fyS.346
63.553
736
2.779
1,903
341
5.083
Guild Accounls
Sundxy S¢hLwJI
65,57q
64.289
Resirkted lund$
Fabric Fund
6.023
6,023
6.023
6,023
Endowment fundj
Arn()tVLandale Bequest5
Edenshead Parish Church Endownment
Tod Troup
Rankin M¢morial Tnjst
2,009
5.902
199
5.902
199
323
8.433
8,433
18.249
65.579
70.312
13.516
ated Fund$
Guild Accounts.. These funds are administered solely by members of the Church Guil¢l
Mcssy Church Fund.. This is a fund to provid¢ for use by the Mcs5y Church Tcam.
OKS of Restrict￿ Fund.
Fabrie Fund5 (Local & Investtyrs Tn￿11. These funds &5SiSt wrth th¢ cost of major building refurbishment costs.
of Endow
unds
AmotLILandale Bequests.. Inter¢st from funds are used the bcnefit of th¢ poor of the Parish
Edenshead Parish Church End0￿Mr￿enI.' Capital & Revenue are used for the bcnefit of the wr of the Parish
Tod and Troup Trust.. Interest from funits are u5cd for thc bencfit of the poor of thc Parish
Rankin M¢morial T￿￿1.. Fund5 for the upkeep of the Rankin Memorial
io-

Futhds
2023
FuDds
Tot*}
2023
Tot•1
2022
202J
3. Analysis of Doll%tions
WFO Scheme
21.000
5,133
1,744
4,150
32.027
21,000
5.133
1,744
4.150
32,027
16,148
6,290
7.944
2.930
33,312
T&x Recovered on Gifi Aid I￿￿101￿
Ordinary Offerings lo￿ Platcl
O¢h¢r Off¢ring$. lkntWMS ¢t¢
4. AnAIy515 of P*yments
Costs of gen¢rAllng funds
Invesim¢ni Man&g¢rs' fe¢%
ChArliable Actlvitles
Minixlri¢s & Misxion ￿lI￿allon
19.452
1,980
252
5.677
6.040
1.331
18.358
3.737
4.664
2,062
19.452
1.980
252
5,677
6,040
1,331
18,358
3.737
4,664
.1)62
18,551
2.074
330
7.560
4,628
972
11.661
6,096
4,481
1,484
20
1.647
Pr¢sbytery dues
Inlerim M(NJcrator & IAxum's cxrxnses
LA)cum c0513
Pulpit Supply
Other S￿lfing cos
Fabric repair5 & mainicnancc
Ile8t and lighi
In>utsn¢¢
Chur¢h office expenses
Printing, $iation¢ry and rA)$4¢
Other expen￿ (Projeci Costs)
736
64,289
736
64,289
GoverD*nee costs
Inder*tht examiner's fees
O¢her p4ymeDts
Purchase ofa55¢ts
Purchase of inv¢$tsnenis

5. Mlnlsters Stipend
All Church of Scotland congrcgations contribute th the National Stip¢nd Fund which bcars the ¢osts of all
ministerfs stipends employevs contributions for natsonal insurance. pensions and housing and loan fund.
Minister's Stipends paid in a¢¢ordance with th¢ nalional stipend scale. which is relaied to year5 of seTvi¢e. For
the year und¢r review th¢ MRnimum Stipcnd was £30,135 and the Maximutn Stipend ( in the 5th and subsequent
years scrvicc) £37,032.
6. Locatlon of Funds
Battk Account
Bank of S¢otland
Bank of Swtland
Bank of Scotland
Bank of Scotland
Bank of Scotland
Bank of Scotland
Bank of Scotland
Cash
Bank of Scoiland
Bank ofscotland
Bank Scotland
Total
Aeeniith¢
Fund
lienerdl Accoun¢
Messy Church
Amorbtandale Bequest
Fabric Fund
Clift Aid Aecounl
Ringfencal bunds
(iuild
Guild Cash
Rankin Memorial
Tod and Troup Trusi
L"denshcad (EndownKni)
It 31 Dec 21123
2,779
341
2.009
1,862
323
5.902
13.516
7. Collectlons for Thlrd Plrtles
2022
Christian Aid
244
244
12-

APPEI¥DIX I
FUNDS HELD OIY BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND CENEIL4L TRUSTEES
2023
2022
CAPITAL A
COUNT
Edenshead B￿WD Consul Fabric Fund 56- Cap as ai Isi January
£109,667
£1 Q9.667
£109.667
£109,667
£8,127
Edenshcad B/FWD Consul Fabric Fund 55- Cap as ai Isl January
Consul Fab Fund os at 3 Isi December
£8.363
£118.031
£117,794
261590- t)cposit Fabric Fund
662615907- Deposit Fund
662615905 - Deposii Fund
662615906- D¢po$it Fund
552615902- Consolidated Fabric Fund
£62.689
£60,480
£22.491
£19.657
£37.364
£29,192
£55,764
£50,857
£12,466
85 Temporary Fund Istratlllniglo Church Prop¢Tty Sale C05ts1
Markei Value of Balances ai 31 Lkcember
co
-£1,947
£0
£176,362
£172.652
Credit Balance at l January Edenshead
£29,725
£23,113
£29,725
£23,113
Rec¢ipts
Intere
£824
£162
Manse r¢nt
£13.686
£4.142
£14,327
£2,991
Dep05lt & Growth Ftsnd
Payments
Transfer to Cjen Acct Propety Ci)sts & Prof Fees
Safe Rental Deposit l Administration Cos
Credit Balance at 31 December
£20,022
£9,660
£819
£1,208
£27,535
129,725
13-

Edenshead Parish Cburch of ScotlaDd
General Fund Bud et
ror COS OD
2024
Actual 2023
Reeelpts
WFO Scheme
Tax Recovered on Gift Aid Dortaiions
Ordinary OIYerin85 lo￿n Platel
(*hcr Off¢rin8s. Donations eic
21,000
5.000
1,700
2,900
21.000
5.133
,744
2.917
30,600
30,794
txgacies
A¢ti¥iiies for generdtin8 futKIs
Bank & Ikw)51t Intrr¢si
2,500
250
1,721
324
2.750
2.045
Rental of premises
Sale ofass¢is
Other Re¢etNs Ichrislian Aid)
Genera] Trusiees & 1￿Cal Fabric
5,500
5.317
145
244
26.045
28,000
33.500
31,751
Total Receipts
P4ymeDts
Costs of gen¢rnting funds
66850
64,590
Charitable activities
Ministries & Mission alloc*ion
20.824
1,525
250
7.644
6.000
2.709
15.000
5.000
5,000
2.000
19.452
1,980
252
5,677
6,040
1.331
18.358
3.737
4,664
2,062
Pr¢sbJtery dues
Travel Expen3¢5
Locuffl costs
Pulpit Supply
Other 51affin8 COSIS
Fabrie rcpair5 & rnairtten￿¢c
Heat al￿ li8ht
Insurance
Chur¢h olTi¢e expenses
PriAiin8, stsiionery and pos￿8¢
Othcr Payments IChris¢ian Aid)
244
65.952
63,797
TotAI Payments
65,952
63,797
F.xcessllkficit of re¢tipts over paymeDts
898
793
14-