DUNFERMLINE st COLUMBA'S CHURCH ANNUAL REPORT ANDACCOUNTS 2024 Congregation No: 241488 Charity No: SC007302 314t Dècember 2024 DunfermLine St Columba's Annual Report and Accounts~Year Ended 31" December 2024 INDEX Twstees Annual ReFQrt.............................................. Structure, Governance and Mana3errEnt........................................... Objectives Activities and Future Plannlng Achievements and Perforniance Financial Statement of Truste¢'$ Responsibiliti'es Independent Exa￿￿ne￿8 Report -10 Receipts and Payrmnts Accounts .11 Staternent of 8alance8 .12 Notes to the Accxwnts .13 APPENDIX .19 Dunfermune Stcolumba's AnNalReport and Accourts-yeai Ended 31" December 2024 Trustees Annual Report for Year Ending 31st December 2024 Charity: DUnf8m￿ne St Columba's Church rf Scot1￿￿￿ Charity Number. SC007302 Congregation Nurrtjer.. 241488 Pnncipal Offr£'. Other5 F•eThin as Kirk Sesslon mombers durin the financial earu and untll 13th Bankers. B￿k of s￿d. 1 B(thweU Strt Dunfemydne KY113AG Dunfermline St Columba's Annual Reportand Accounts-YearEnded 3181 December 2024 Trust￿, Annu81 Repjrt (CA)ntinu8I) Structur•, Govemancg and Managem•nt Constitution.. The thurd) is administer&l in 2(£ordan¢* wlh the terms of the Deed of Unitary Conslitution. Recruitinent and Appointment of TThsteo• The memters of the Kirk Session are the charrty trust*s. The Kirk sessi(￿ rnernbers are elders of the chU￿h and a￿ chosen from those members of the church who are Considered to have the appropriate grfls and skills. The Minisler who is a member of the ￿'rk Ses&on. 18 elected by the o)ngregation and irKluGtsd by Presbytery. Organ15atlonal Structurg The Kirk Session. whKh is responsible for t#Xh $p"ntual and tempcyal affairs, meets five to six times a year and at crther tsme5 as required There Is a comrnittee and team 8tructur8 made up of elders and the o)ngregatbn who meet and report back to the Kirk Session, These commrttee$ and teams, support.. FInar￿e, Propth. Pastoral C8r8, Worship, Fundraising, Communicaion. Safeguarding. OUtre￿tt and Hospitality. The charity has the right to OCLUPY and usé, lor rts charitablé obpcts, St c￿untIa'$ Church Townhill Church. Kingseat Chu￿h, and Ihe mansa at 718 Twihill Ro&J, Dunfemiline. These tangible assels are 4rtLed In the Gener81 Tfustees ofthe Chureh of Seotland and are thu5 not recorded as assets in the financial statements. The fom)er manse al Kingseal is by the con9regatwJn and Is shown as an asset in the financial ststements. Maintenance of this assel and those vested in the Generat Trustees are the resFX)nsibility of thls chaty, therefore any èxp￿￿1tUre In￿fted app8ars as a ?ayment' in the accounts. Objectlves The Church of Scotland is Trinitarian in C*Jctnne. Refr)￿￿8￿ In tradition and Presbyterian in rty. It exists lo glorlty God and to WOA fof the advance￿￿nI of Chnst's KiNJth•rn throughout the wodd. As a nalional Churth. tl a(*nO¥￿ed98S a distinctive call to duty to brfng the ordinances of ieligion lo the people in every pwish of Scolland through a ienltorlal minislry. It caoper*s viith other churches in various e(>Jmenical I>￿ie$ in Scotland and beyond. Actlvlttes and Fuiure Planning In keeping with the Frfe Presbytery Mission Plan. St Andrvw's El￿ne and T()Nnhill and Kingseat Churches came logether in Union on the 14 March 2024. The united congregation is now known as Dunfermline St Columba's Church of Scotland with Interim Moderator hawng overseen Ihe transition. Joint worship and fd1(y•￿11p befv￿en the churches took Pla￿ allrlwiro the cororegations lo get to e&h other. DunfermLine St Columb8's Annual Reportand Accounts-YearEnded 311t Decembèr 2024 Trustees, Annual Report {continu&J) Townhill and Kingseal Church closed for public worship on the 30th June 2024. although 1he premises continued to be used tor feMow$hip and administrab.on unknl sale of the buildings. Outreach continued in Ix)th villages by maintaining Chattknx, Hobties and Cr8lt and cthee and cake lo the local KiDg8eal (￿MMUnity. Townhill Churth c￿ are progressing wilh the whole school attending Churth al Chnstmas. Tth•mhill Primary Sch￿1 wi no longer attend Townhill Church and we need to look at ways to contsnue to involve the sthool with St Columba's. Attendance at church on Sundays is trAJoyant and the faeDAce is stre8m&J through Facebwk which can be live or an￿1rne thereanÉr to those who are unable to attend. A rota of vdunteers, operate the sound deck and audio I￿sual5 on a SuTrJay mrnlng. Fellowship follows the seNce wheTe the ￿)gregatiC￿ ￿ne togetherfor tea and coffee. Bit4e studies continue to be held wilh members d the worship team leading these while we look for a nth¥ Minister. Dunfermline St Columba's Annual Report and Accounts- Year Ended 31" December 2024 Trustees. Annual Rewl (continued) Short services are led at the Iita eare hc¥nes of can1T￿e, Glendale L(xlge and Head*ell on a Tegular basis and are led by Mernbe￿ of the (x)ngwgytion. We have t4¥0 Messy Church groups who meet regulaty in Tcwnhill and Dunfermline St Columba's Church. Going forward TownNI Messy Chufch will be run from the local community centre. Numbers are gr(r*iNJ arKI IwJba* is FX)stive from parent8, grandparents arrtd carers. Other a￿1VilIeS in the community irKaude Chattabox, Friendship Group, Coffee and Cak8, Dor(xs Group, Cr8ft Groups. L**es (¥oup and St Columb8'5 Guild meet fortnightly. Our building is utilised well ty the Dunfemline Cty Band aKI C￿nty groups on a regular weekiy basis running ￿lOuS actilities. The RainL¥M ur#1 is oJrr8nty ful and the Br(r*nles have nthm ￿￿rnbel$. Alzheimafs So*land meet rBgularfy and have ni)st r8• started up a choir with th• assistance of our churth musician. This has promded much py to the group. Durfermline Cwers ffleel ￿1Th the thurth and this group cMtinues10 9row. We provide 'Free Food Fridaf *there ￿YOne can cxxrA> aloNJ and receive a meal and refreshments In a w8rn7 8pxe. Dunfemillne Foodbank beneffts from Ihe thurch fan*y's re9￿ar donations. Work developing a new St Columba'$ webste is orwro and it can be actessed at Dunfprinline Sl C.olumba's Ch(Irch .The Parish profile can befcwnd on thewebsite. The Church magazine keeps the ￿ngregats.on inf0m￿d of pre*nt and future events. EJdep3 disseminate the magazine and it is also sent by email. The thufth office is siaffed part time by ￿ Adffinistrator who mryes the church (thary, hall lels, rotas and weekly email COmff￿nI&￿10n higNighting ￿at'S on in St Columba's.. The Adrninistrator 81so preprn the PowerPoint preserth for our I0￿M.S weekly Sunday service. Fife pre$b￿ery apprcfy*J the C1￿[ch to thertise for a Minster an unrestricted tenure. We are adivety looking for a n*• Minister who will emb￿ our ethos of spiritu development and rn1￿0n to leal us on the next dwler In the lrfe of St Columba's. Dunfermllne St Columba'sAnnu8l Report and Accounts-year Ended 31" December 2024 Flnanclal Reviow Dunfennline St. Columba's Church was forffed on 14° March 2024 by the union of Townhill and Kingseat Church with St Andrews Erskine Church. For *counting purposes St Andrew's Erskine is ￿nSidered te te the continuing congregation and Townhill and Kingseat the cwsing congregab'on. Thesé a¢￿Unts hwrfe bwn prepared on the following basis.. The ￿￿ntS of the fomier St ArKlre•/s Erskine conth'nuing as Dunfernilinè St. Columba's The funds of the former T¢)wnhill and Kingseat were added on 14th March 2024. This included the general fund IransfeT of £24.933 aong with funds held with Church of Scotland Investors deposit and income funds as stK)wn movement of funds page. Restricted funds held with the General Trustees were ￿lded of £54.716.12- see appendix for furthw details. It is nomi81 practice to show cornparative figures lor the previous yearfs accounts and atthough these are shthvn it should be noted that they are comparing the new united Church with only St Andrew's Erskine 2023 figures. The wmparisons should only be usad for acujunling purposes. Roundlng Please note the accounls are shown in whde p(￿ndS and as a result there may be minor rounding issues in the totals shtr￿n. Incom• Principal income was from cororegational offerings of £55,697, open plate offerings of £4,310 with gift aid and gift aid small donations xhem• of £15.589. Fundraising through various t£tiviti'es totalled £1953.57 with costs for fundraising t*Xalling £501 (costs attributed to procuring wo(yJen o)aslers) giwng a net lot81 of £1452.57. The fomer Kingseat manse, owned by the congregakn. 18 rented out with a net income of £11,705 (£12,690 less £985 rental co*51 and us8J towards fabric repairs maintenanGe. Hall lets of £11.787 (£7860 for 20231. Although an increase in usage it should be rK)ted that th's does not cover our energy costs so a ￿vIeW of lets is required. t)onations from ts ealery and churth organisations totalled £1820. £5000 was transferred from the Vision fuThJ towards LED light replacements aryj £8000 was withdrawn from Ihe Consolidated Fabric Fund - ￿VenUe account to offsel energy costs. Bellyeoman Communrty Courril lo'ndly covered the cost of repl&ing two defibrillator pads at £155.88. Expondtture Expenditure for 2024 was £15T.961. Thls was always going to be an expensrve year during this transition period. As a united Church our &wng to Grow contributions increased to £41, 071 along with locum and staff cost, fabric rnantenance and r0￿mentS. ground tnaintenance, manse updates, insurance and Offi￿ costs make up the bulk of the exFenditure. Energy costs have risen and in 2024 totslled £17.697. Please see Analysis of PaynEnts for a mre detaled breakdown Dunfermline St Columba's Annual Report and Accounts-year Ended 31° December 2024 Sal• of Townhill and Kiwat Clwrch•J The trustees approved the sale of both churches and at the end of December 2024 both were under offer for completed sales anticipated in the first quarter of the new year. As resutt, the appendix shows a temwrary fund with a debit balan￿ of £5,671 of proFerty costs to 31112124. Any prO￿edS will be Inves￿ with Gener81 Trustees for Congregational purposes- albeit wth restrictions for how these funds can be used. Grants The Church received t*x) grants this year. One from Presbytery of £1330 which was used for th& community fun day at the end of Au9USt. The other was from Thrive Renewables for £4500 towards LED replaceff*nt lighting for the whole building which was compl8t8d in October. This will help to reduce lightirvj costs. Movlng Forward Presently our expendrture excx18 tyjr income and in 2025 this needs to be addre￿ed, The sale of both T¢)wnhill and Kingseat will help reduce running wsts. however we cannot be complacent and mu8t continue to look for ways we can maximise incomo and Irjok for best value for our expenditure. Ihhth the prosFrtt of a new minister there is still further work lo be completed in the Manse in Townhill Road and any rerrKJval costs for a new minister will hav• to be absort)ed by the congregation. It would be pr￿￿ent lo look at ways of increasing our income arKI reducing expendrture. A stewardship campaign loo￿ng at how test we tackle this is ne￿SSary. R•s•rv•s Pollcy Effort8 are m•Je to keep Sufficient in reserve to pay Ihe large regular out90ings in the event of shortfalls in rnonthly income. and lo meet the cost of emergency repairs to our buildings. Unrestrfcted funds currently sit at £41.296 {£4,214 of ttM"S is designated group funds). In additi'on. 1410 units are invested with Church d s(th￿d Investors Trust Ineome Fund- rket value at 31112124 of £15,595. Savings for long4erni major schemes of repairs and renovations are held wrth the Chureth of Scotland General Trustees - see appendix, current market value £99.050 {from an investment of £70,062). These funds are invesled in Grth*th, InconR and Deposit fund5, in hope of better returns to offsel inflation. This will te added to On￿ the sale of both Townhill and Kingseat are corn￿eted. Any withdwals from this fvnd currently require Presbytery approval and cxnnot be used lor day to day funnlng (J)sts. Interest from these funds pay Inio the Consolidated Fabric Fund - rebEnue account which currently stts at £1,383. In 2024 we withdrew £8000 from the revenue actoJnts to go towards enenjy cxists. Presently, unrestricted reserrfes woukl cover mre than 3 months expenditure plus safeguard of £20,000. Dunfermline St Columba's Annual Reportand Accounts-year Ended 31" December 2024 Statemert of TNgtses' Responsibiliues The memtefs of the Kirk ses￿￿ must Prepare financia 8tatement3 whth gi¥e sufficient detail lo enable an appreciation of the transactions of Ihe church during the financ￿ year. The Mem￿15 of the Kirk Session are respon￿ble for keeping proper ￿A)UntIng records which on request, must rofiect the finan¢ial position of the thurch at thal time This must be done to ensure that the financial stat8m8nts comply with the Charities Trustee Investrnerrt {Scodand) Act 2005, the ch￿l￿eS Accounts (kntland) Regulations 2006 and the Regulations Anent Congregational Finance apprtsv￿ by the General Assembly of the Church of SCotl￿d in 2007. They are also respOnsi￿e forsafeguarding Ihe assets of the Church and take reasonab18 Steps for the prevention antjlor det&*ion of fraud and other irregularrties. Approved by the TTUStees aKI signed on It￿•T beha￿, 25. March 2025 DunfermLine Stcolumba's Annu8l Report and Account5-Ye8r Ended 31¥t December 2024 INDEPENDENT EXAMINER'S REPORT TO THE IRUSTEES OF DUMFERh1LINE ST COLUMBA'S CHURCH OF SCOTLAND I rpport on the accounls of the Charty for year endlng 31ST Deceml*r 2024 which are $8t out on pages 11 to 18. RespKtive R••ponsibillties of Trustèès and Examiner The ch￿ty's Iruslees are re¥K￿&ble for the preparation of xcounts in a(rnrdance with the lerms of the Charities and Truste85 Investrnent (scdI￿d) Act 2005 (Ihe 2005 Ad'l and the Charities Accounts (Scotland) R8gulations 2006 (as sTr￿N1ed) (Ihe 2006 Regulations.). The chanty trusteea consider th8t the audit requirenwt of Rrful81ion 10 {11(d) of the 2006 Regulations does not apF4y. It is my responsibility to examine the accounls as reouirpd under section 44 {1) (¢) ol lh6 2005 Act and to state whether particular matters have come to my attention. Basls ol the Indfrpendent Examln•¢# Ststem•ni My examlnation is canled out in accordance with Regulath￿ 11 of the Charities Ac£ounts me lo my attent￿n. 1. which gives me masonatk cause to belleve that. in any Mat￿la1 resp*d, Ihe requlrements: to keep accounting récords in ac£xNdartt wrth seth'on 4411){a) 0¢ the 2005 Act and Regulation 4 d the 2006 Ac£ounts Regulations and to preparo ￿CoUnts which acu)rd with the 8ccounthrKJ recA)rds comply wth Regulation 9 01 the 20c6 wulalions have not been mel, or 2. to which my Opin•￿. attenl'on 61K￿ld be drthvn in Ofdef to enable a proper understanding of the accounts to be reathed. Signed 26th March 2025 10 Dunfemilne St Coknmba's AnIN￿ Rewl arKI Aoxwnts- Ye¥ Ended 31st Dec8nkn 2024 DUNFERMUNE STCOWMBA'S RECEIPTS AND PAYMEpifs ACCOUPIT FOR YEAR ENDED31 DECEMBER 20Z4 2023 Totsl RECEIPTS Donations Gtnèral Fund Tr￿Sfer of un￿ fund5 1413124 Investors Trust-Transfer of Unkn General Trust••s Consolidatsd Fabr￿ Fund Rw AIC Note 5 A¢tivltle5 forieneratinK fund5- Fund Ralslnl Bank and Deposr¢ Interest ID¥estm•nt Incoffrd Mrte4 88192 24933 1061 305 88497 24933 1061 53335 1954 1687 1172 126999 1954 1687 1172 127304 57884 3064 1485 Rentsl of Church Premtses Manse R¢ntal Grjnts Other Receipts rot•l R•c•lpts 11787 12690 11787 12690 5830 294 157905 7860 294 157600 851 66595 PAYMEPIT5 Costs ot Generatlni Funds harit•bl• Actlvltlej Go¥•rnance Costs GTOSS Tradlng C•f4 other Paym•nts Totsl Payments HÈ*e6 3117 154393 450 3465 154393 603 67295 380 1476 350 70104 157961 158309 EXCE55 OF RECEIPTS OVER PAYMEp4rs .361 -3509 DunfemiNne St ColuThba¥Annul Report and Accujnts-year Ended 31# IAarth 2024 OUNFERMLINE ST COWMBAS STAIEN*llfOF DALAMCES AT31 DECEK•ÉR2024 2024 1023 Total Bank It 41657 44576 48085 IExcpss of Rerewcwr Pa￿￿15 .361 43 .3509 2511 172 44576 Investments at Value •$ 3 2B Icost £15.2721 155 15595 15595 ASSET5 Glft Ald recplvable L•tJ not received 3522 15 3537 2629 693 33Z2 TOTAL LIABIUTIES QIS paymenES IE*( salarvJl Holklay Pay underpay￿￿t GASD.% ovwclaims Preparotbth olAt¢ourtt> I 70TAL 813 134 650 450 2047 The accounts were approved by the Trustees on 25th March 2025 and slgned on their behalf by- essian Treasurer 12 DUNFERMUNE sr COLiIMBA'S NOTES TO TFIE ACCOUNTS IA TRUSTEE REMUNEFL4TION and Relat￿ PartYTrartsact￿ durmw 2024: During th£ yearthe falkTh*lng trnst•es {31 payn￿ts forcarrywi8£xrtwryk: eived E2137 kyorzan￿t Se￿CeS •5 per weernent by the trustees. received E2834 as el•aner thT(ywnh￿I Chun*. The retired minijtsr received £80 in tra¥elhn8 exp•ns•s. eson ol tnjstre r•ntal proFoTty r*weserrt¢d • substsnlal c¢st savin¢. No othertrust•• or p•rsor4 r•tat•dto a tntst•• had aAV personal irttorut n any eontrjcl orlrwtsaetlcfi entered into by the Charfty durini 2024. IB 5t•ff Co$iJ . 2024 2PZJ Salar*s PAYE Nl . EMpkn*1ErTgl￿r P•n5Th1 Emp￿0*/EMPlOyef 18943 1029 226 131 9509 618 20329 10127 5tèff Numbws: Churth *almtnlstrniar a¢aner5 IC ACCOU?￿ING F¥JLiaES: Th•si a￿Unts h￿¢ teen prepued on tho Recelpts Payff*r•ts basls In ¥¢ordan¢* wlth th* Ch•rlti•s and Trust•*s Imi•slm*nt15crtl•ndl A¢t 2{￿ and the Charib"e5 hccounts IScodat)dl R¥ulation$ 20¢￿ lasam•nd•d). Unre#rftted a¢• thos• luhds whith b• us•d at th• olthe tnthes in fi￿rthera￿e of the objects of the charity. Restrirted Funds ar• th05• funds which can only b• us•d for sptttfK purr•xes as Specified by tho donor orwh•n the funds ha￿ been rntsed fora specHk PUTPQSe. Eetalls of th• n•tur• and pwpos• olthe fvnds of the dwrfiy ar• il¥•n In 3. Thè Congroytlon has the fo*Jwfne h•rltabl• prcowu•s: Churth wrfth *tJrhed h4115 MaAS•- (t￿ ¥•sted with General Trustqesl KiniJait . Church wlth attached halls Isold 28111251 GenwalTrusteesl Fomier Manse {W$t￿ Tlrith GEnw4lTru5tees1 Townhlll Church with att￿h￿ hall Isold 3131251 (*sted v*th GeneraETrLStee5) DiINFERMLXIE STCIXIMBAS NOTESTOTHE Accouiirs 2A MOVEMENT *4 RJ14D5 in Jwrended 31 Del￿nbEr￿N24 31st Dttembor Unrertricled Chur¢h Fw General Fund FabriclReser¥e Oepostt F￿ld Ge.ner•l Purposes Vision Eatery RA Hunter Beque Fabrtc Reserve Depos Halllchurth Refvrb15hmentfvTr Z595 2731 27 1417 3279 43 Z3133 24J) D•8*n•t•d FUD Craft Group LadiisGroup 141 248 1421 -310 123 799 837 347 su￿daY Stho Townhlll Flower Fufyd Townhlll Sundiyknol ngseal Chaatb0￿￿￿dlvsthQ1 OoKus Group Townhlll & Klneseat FrteT￿h￿ 85eat Coifee and C41• Kinisgat Mobbles•nd Crafts Orlaniution FundsTotsii 373 92 27 711 561 179 17Z 217 Tol•li otUr*v¢#rtt•d F4nth •ba¥• R•strtd•d Chur¢h Fun Flower Fund Tot•l•of Re¥trkt•d Endowmrt Fund Sundaykhool Le8ades 2511 2511 Total EhdowmEnt fvn 2511 TOTAL FiWDS 44172 18 CONKILIDATED Fllla) IVnreslriLt￿) is th•aNw(holSoiii¥ IR¥estors TIL￿1￿£￿￿@ FLYd.. 1410 £IL02 wkt•sat 3V12n4 MOV£MEIIT 111 INVEThEKfs th￿Tended 31 Oertmber 3)24 MathtVgluÈ 1-1.24 AdtlitlOllS to invesln*ntsl•t¢￿j Dpdud proceeds of insiments sc Sub-lotsl Nei gainlloss ro¥*lvathtin Market val￿ 31-12-Z4 141 14 DUNFERMLINE sfcoLUMBA'S NOTESTOThEACCOUNTS continued 3 NATURE AND PURPOSE OF FUNDS FABRIC = L￿•tY Fabric IReserve Depo4t Fund Legacy Fabric Reserve Deposit LlThrestrthd- Refurbishment and re￿aCeMent of conqrrfatlonal property. Both funds with Cos It)vestor5 Tru3t. GENERAL PURPOSES Thls fund is prt of unrestricted Beneral funds and can be used for yner•l purposes. Held with Cos Investors Trust VISIONIRESERVE FUND Thls fund Is part of unrestricted general funds and can be used f¢Y gen•nl purposes. Held with Cos Investors Tr115t R.A. HUNTER BEQVESr; Originally reslrlctrd to malntenance of brass l*¢tem and v•se5 now availabk for the 5UPPDrt ot all the Con8re8ation'5 charitable purpos•s. PURPO SIGNATED FUNDS- GROUP FUNDS cfiA￿ GROUPS,. Robertson Road Kin8seat Hobbies Ind Crifts Townhlll Dorcas Group To encouwelellet•rthip throuth exercise of skills •nd hJndcraft5 •Ctlwti•s. FRIENDSHIP GROiJP5'. Townhill & Kingseat Frlendshlp GfOUP L•d1*5 Group. Robertson Road To eneoura8e friendship ènd fgllow5hlp with communlry Involvement. GUILD.. For the further•nce ol Guild Projects and purF<15es. SUNDAY SCHOOLS.. Le8a¢y- StAndrews Erskln• Sunday School Legacy- Townhill Sunday Sch￿1 Leg•cy- Klngseat C￿ttabOX To be used for Christlan Activities for ¢hlldr•n. OVTREICH.. The Eatery Coffee and Cake Te pro¥Thxe comrnunity in¥glv•ment •nd f•eilit•te outreach. PURPOSE OF RESTRicfED FUNDS FLOWER FUND.. To provth flowers for dlsplay in thurch durin8 PURPOSE OF ENDOWMENT FUN SUNDAY SCHQOLLEGAaE>. Thi5 is ￿ expendEble (where trustee5 have the discretion to convert Sgme or all of the capitsl into ineomel. The IntÈrÈst is paid to the general fund and is used for Christian activitie5 for children. Dunfermline St Columba's Annual Report and Ac¢ounts- Year Ended 31st December 2024 DUNFERMUNE sr COLUMBA'S NOTES TO THE ACCOUNTS (continued) 2024 2023 Funth Total Total 4 ANALYSIS OF CQNATIONS Direct to Bank & W.F.O. Scheme (not Grft-Aidedl Tax Recovered on Gift-Aided Donat￿1$ Eatery Ordinary Offerings (Open Platel Other OfferingslDonations to General Fund Weddings/Funerals Gift Dav Group Offerings/Membership fees/weekly f Total to tongregational funds 55697 15589 3279 4310 55697 15589 3279 4310 1748 1020 33676 9127 3019 ?870 784 1370 1420 1069 53335 1443 1020 305 6854 88191 305 88497 S General Trustee5 Con501idatsd Fabric Fund Rev Alc SOCK) 8000 6ANA AYMENTS 2024 2023 Totsl Totsl stsof eneratin funds Offering Envelope5/Account 8ook Fundraising Costs Trading Costs: Eatery Consumables Trading Costs: Eatery Malntenance and Repair Kingseat Coffee and Cake Hobbies & Crafts Robertson Road Hobbies & Crafts Kingseat 127 501 127 501 2099 267 97 20 157 446 1468 267 97 20 3117 3117 2079 Governance Cos -Independent Exarniner Fee 450 450 16 Dunfermline St Columba's Annual Repcwt and Acccwnts- Year Ended 31st December 2024 DUNFERMUNE sfcowMBA'S NOTES TO THE ACCOIJNTS (continued) 2024 2023 Total Total ANALYSIS OF PAYMENTS Icontinuedl Charitsble Activiti Givill¥ tv Givw Presbytery Dues Mini5ter'5 Expenses Travelling EKpense5 Pulpit Supply OLh#r Slulf iu>15 Gardening F&bric Maint: 41071 2043 320 80 18192 20330 47CK) 21767 524 41071 2043 320 80 18192 20330 4700 21767 524 28181 878 2200 7990 Robertson Road T&K Maintenaftce Manse RoDertson Road Elec Gas all T&K Electricity 8108 450 6919 Heat & Ught.. 5433 8937 3327 4749 985 5343 -296 1982 5433 8937 3327 4749 985 5343 -296 1982 348 7871 Monse Refurbishment King5eat Manse Rental - Fabric Insurance Council Tax Outreach Flowers Office Costsrrech Pianolorgan Maint. & 0i8lEal Hymnal Copyri8htlPerforming Licences Group Meals and Outings Group Activitie5lAdmin Hospitality Miscellaneous Total from congregational funds 2439 3534 371 1487 2739 242 1360 164 106 127 67295 7871 697 1586 2289 52 697 1586 2289 52 154393 154741 Total cost of charitable acti¥ities Total cost ot generating lunds Total cost of governance Other Payments TOTAL PAYMENTS 154393 3117 450 154741 3117 450 67295 2079 380 350 70104 157960 158308 17 DUNFERMLINE sr COLUMBA'S NOTES TO THE ACCOUNTS {¢ontinuedl 7 MINisfER'S STIPEND All Church ot Scotlond corqregation5 contribirte to the Natlonal Stlpend Fund, which bears the cost of all Ministers, stipènds and contributions foT Natlonal InsurarKe, Pension and Hougitw and Loan Funds. Ministers, stipends are pald in attordarth with national stipend scale, whl¢h Is r•lat•d to years of servica. For 2024 the minimum 5tip•nd was £31,642 ar#1 the maximum, in flfth and subsequent years of seN¢e. was £38,884. 8 STIPEND ENDOWMENT INCOME (from the con8regatk)n's share in the Consolidated Stipend Fund). In 2024 £2,562 was applied on behalf of the ongTe8ltlon to Giwng to Grow contrlbutlon. COLLEcfioNS FOR THIRD PARTIES- r•i5ed thrO￿h retiring offerlrys Inot requlr•d to be re¢ord¢d as r•c*ipts OT paymènts on acwuntsl. 2024 2023 Alzheimer Scotland DEC Appeal 8tythswood C•re Good News for All Iform•rty Gideons} Cos HIV Progr•mme Ab•rlour Trust Mary's M••ls Er5ki Poppy Seotland Embrace Scottlsh Bible Soclety Shelter Scotland Crossre•ch 131 155 115 289 235 120 93 93 iio 207 437 1733 10 Group Fund Actlvltles . dorotlons made to charitres/care groups wlthln the spirlt of Christsln love arKI rni55ion. 2024 2023 H•adw•ll Housè. Dorcas Group Haltl Help- Guild Marie CuTie- King5eat Coffee and Cake Early Music De￿lOpment- Ladies Group *Peacocks in Pittencrieff Park- Ladies Group 'C•n¢er R•search - Ladies Group 'Clothlng 8ank- Ladtes Group •Eagles Wings. Ladie5 Group 'Lupus UK- Ladles Group 'S¢ottish Bus Museum - Ladies Group •CHAS - Ladies Group 90 Ico 25 50 50 150 20 795 Ladies Group- relates to speakèr fèes that have be*n donatsd by agreement of the speaker to thelr preferred charity. 18 APPENDIX P£STRICTED FUNDS HELD BY THE GENERAL TRUSTEES FOIITHE BEAEATOF THE CONGREGATION LIDATED FABRIC F ND TAL RP4ENUE FUND T&K Union Transfer 1413124 5TAE Union Transfèr 1413124 T&K Unlon TraTrsfer 1413124-Deposit Fund £42,735 £15,346 STAE Llnion Transfer.. £3,742 T&K Unlon Traftsfer 1 £2,344 Income 2024 GrovAh Fund DNbJen £1,288 Intorne Fund Divideni £1.139 Deposit Fund Int¢r¢st £883 Revenue Fund Inteie: £204 Total Income £3.514 Market Value of above a$ at 31.12.24 a￿n¢• £9,600 Property Costs for sale of trrtJllding5 15 ot 31.12.24 I whhdrawal for 2021 -£8,(X¥) Admln Costs 4218 Revenue Fund 31.12- É1.583 19