DUNFERMLINE st COLUMBA'S CHURCH A0rt50ft Road. Dunf•milirn, Fif• KY12 OBF Tel: 01383 841660 ANNUAL REPORT AND ACCOUNTS 2025 Congregation No: 241488 Charity No: SC007302 31" December 2025
Dunfermline St Columba's Annual Report and Accounts-year Ended 31" December 2025 INDEX Trustees Annual Report.................. Structure, Govemanc8 and Management..... Objectives Activities and Future Planning Achievements and Perfomiance Financial Review and Reserves Policy.........................................................................................................-... Ststement of Trustee's Responsikn'lrties Independent Examine1$ Report .10 Receipts and Payments Accounts Statement of Balances .12 Notes to the A¢Unts .13-18 Appendix.. .19
Dunfermline St Columba'sAnnual Report and Accounts-year Ended 31" December 2025 Trustees Annual Report for Year Ending 31st December 2025 Chanty: Dunfermline St Columba's Churth of Scotland Chanty Number: SC007302 Congregation Number. 241488 Principal offi.. Robertson Road. Dunfermline. Frfe. KY12 08F Trust•es KI Sosslon M•mb•rs at date of approval of accounts. Rev. Andre Groenewald Moderator (from * Septen)er 2025) Hilary Ameil Linda Gatiens Rona Mclntosh Irene Moyes Les Smith Anne Vemon Lorrane Brchyn Peter Colville David Henderson Lesbey Henderson Duncan Mcmillan lan Mrtchell Cathenne Pringle Caryn Simpson Elaine Stronach Forbes Stuart Jim Welsh Janet Whe Shoona Currie Hazel Jessiman Esther Monro Elaine Shorthouse Fiona Todd Oth•ryJ servlng as Klrk Sesslon memb•rs durlng the flnanclal ye•r up and untll 31•t December 2025. Rev. Arthur Christie Irrterim Moderator (from 1" January- * September 2025) Sandra Gourfay Trustee from 10t January- 31" March 2025 Prfnclpal Offic• B•ar•rn: Minister: Session Clerk: Depute Session Clerk: Treasurer.. Assistsnt Treasurer Fiona Todd Sheena Vass (pr1 Cunie} Lesley Henderson lan Mitchell Bankers.. Bank of Scotland. 11-13 E)ort. Dunfemline KY12 7JY IndeFendent Examiner. Fiona Milloy. 51 Watson P, Dunfernline KY12 ODT
Dunfermline St Columba's Annual Reportand Accounts~Year Ended 31st December 2025 Truste8s' Annual Rep)rt ((x)nlinu8dl Structuro, Govemance and Management Constitution.. The churth is administered in a(rdanCe with the tem$ of the Deed of Unitary Constitution. Recrultsnent and Appolnlrnent of Tru$tee8 The members of the Kirk Session are the chanty tnjstees. The Kirk Session members are elders of the church and are thosen from those members of the ¢hur¢h who are considered to have the appropriate gtfts and skills. The Ministerwho is a rnerntrr of thè Kirk S8ssion, is elected by the congregaion and inducted by Presbytery. Oryanlsatlonal Structure The Kirk Session, which is responsble for both spiritual and temporal affairs, meets five to six times a year and at other times as required. There 1$ a Committee and team $truclure made up of elders and the ngregats.0n who meet and report back to Ihe Kirk Session. These committees and teams. support.. Finance and Stewardship, Property, Pastoral Care, Worship. Social and Fundraising. Communications. Safeguarding, Hospitality and Mission and Outreach. The charily hss the right to occupy and use. for its charitable objects. Kingseat Church Manse at 7 Lcchwood Parf(. 'ng$eat. This tangible asset is vested in the General Trustees of the Church of Scotland and is thus not recorded as assets in the finanual statements. Maintenance of this asset is the responsilx'lrty of this charrty.. any expenditure incurred appears as a 'Paymenf in the a¢Unt$. Dunfermline St CUmba,$ employs three people, namely an Administrator who manages the chur(l) diary and is available to take calls regarding hall hire and other enquiries.. an organist to support the Minister in leading worship; church cleaner. ObJ•ctiv•s The Church of Scotland is Trinitarian in Doctrine. Refomied in tradition and p$bylerian in lity. It exists to glorify God and to advance the kn'rydom of Chnst throughout the wortd. As national Church. it acknowledges a distindive call to duty to bring the ordinances of religion to the people in every parish of Scotland through a temtorial ministry. It cooperates wilh other churches in various ecumenical bodies in Dunfermline and beyond.
Dunfermline St Columba's Annual Report and Accounts-year Ended 31" December 2025 Activities and Future Planning Links wrthin the ¢xJmmunities continue to be explored and there has been positive engagement and feedback especAally from the primary schix)Is where Rev Dr Groenewald attended the Christmas ServIS at T<Mnhill Primary and Bellyeoman Primary Schools. This is a positive step going for4vards. Dunfermline St Columba's continues to explore many avenues to foster links with rts local communities, Bellyeoman, Townhill, and Kingseat through schwl ChaaincY in Bellyeoman Primary and Townhill Primary Sch(x)l. Rev Dr André Groenewald attended the Christmas nativity at Townhill Primary School and conducted a Christmas lessons and carol service at Bellyeornan Primary Sthool. Rev Dr Andre Groenewald also attended the Bellyeoman Community Council meeting and was elected as secretsry. fostering the dose relationships beeen the congregation and Bdlyeoman Community. Many activities take place in Dunfennline St Columba's, and Kingseat and Townhill Community Centres which are greally supported by the congregation and members of the communities, such as.. Remembrance seNice at the War memorial in Tuwnhill attended by the Lord Lieutenant and other community leaders: A Children's outreath, called "Chattabox. is held In the Kingseat Community Centre. "Hobbies & Craft. Group and St Columba's Craft Group are held regularty in Kingseat Communily Centre and Dunfemiline St Columba's: Monthly 'Coffee arKI Cake". held in the Kingseat Communrty Centre; Messy Church is currently held at Dunfermline St Columba's, Robertson Road, and at the T(nhIl1 Communrty Centre; The monlhly Friendship Group. held in the T(Ywnhill Communty Centre", The Dorcas Group, a craft group, who meet in the Townhill Community Centre., A Brèakfast Club 0rat88 during Scho hdidays at the Townhill Community Centre,. The Worship Team, has continued to provide seprfbces within three local care homes; The Guild meets twce a month with Speakers addressiNJ contemporary matters; 5th Dunfemiline Rainbcms and 15" Dunfemline 8Thni88. held at Dunfemiline St Columba's, Robertson Road., The Dunfemiline Crty Brass Band and a variety of ¢ommunrty groups meet on a regular weekly basis at Dunfemiline St Columba's. Robertson Road., Alzheinxrs ScotlarKI choir meet weekly at Dunfemline St Columba's. Robertson Road., In collat(Jration NHS Fife and STAND (Striving Towards A New Dayl have set up group for younger sufferers of dementia, which now operate5 every second Monday of the month, proNllding support for peOe living with dementia and their families. "Free Food Fridaf in the Eatery café at Dunfemiline St Columba's, Robertson Road, where anyone can come along for fellowship and receive a meal and refreshrnents in a wann space. It is made possible by vdunteers and new recruits would be made very welcome. Dunfermline Foodbank conkn'nues to benefil from the church family's regular donations and dunng the Har4est Thanksgiving season
Dunfermline St Columba'sAnnual Report and Accounts-year Ended 31" December 2025 Achlevements and Perforniance Throughout 2024-Sept 2025 Interim Moderator Re¥Erend Arthur Christie continued to support our ministry and within the extended parish. Arthur was supported by Ihe worship group when he required to take annual leave. Permissbon was given by Presbytery in ac£ordance with church law to progress our search for a new minister and the successful candidate was Reverend Dr Andre Groenewald who was inducted into Dunfennline St Columba's on the 2 September 2025. At this service Reverend Arthur Christie welcomed And to the church as the full-ts'me minister of Dunfermline St Columba's Church of Scoland. Robertson Road. Dunfennline. Attendance at church on Sundays is goL¥J and the Servi is streamed through Faceb(x)k which can be viewed live or thereafter to those who are unable to attend in person. Fellowship follows the Sep41 where the corvJregats'on come together for tea and coffee. The church magazine 'Kirk Klips'is sponsored by a local printing company and is w811 received by the congregation and wider communty. The future ftxus will be to ensure that the Congregation are kept infomied of 8Ctivities and events timeOUy. The website has been improved and plans are in progre&8 to update the audioThvisual system to allow live streeming of the worship sen*ices. The minister is representing the congregation at the monthly farth-based gathering8 of the local churches in Dunfemline, fostenng our relats'on$hips with other denominats'ons and churches in the local communrty. On the 4 Novembef the Kirk Session had an opportunity to discuss the Mission and Vision for the congregation. The Rev Dr Andre Groenewald reflected on John 3.8. "The wind blows wherever it pleases. You hear 8 sound. but you cannot control or direct the wind.. The elders can adjust the $ail$ to guide the direction in which they belie¥E the congregation should be heading. This would be the theme for 2026, 88 the Sessk?n discems the V¥lll of God in the Parish. We are keen to continue reaching out and engage with all three areas. 8ellyeoman, Townhill and Kingseat as we move forwar(l in mission as a united cDngregats'on.
Dunfermline Stcolumba's Annual Report and Accounts-year Ended 319t December 2025 Financial Review 2025 This has teen the first full year of Accounts for Dunfemline St Columba's. It has been busy financial year for the Church with a numter of key changes that has affected our finan*s. It is normal practice to show comparative figures lor the prewous yearfs accounts and although these are shown it should be noted that they comprise 3 rnnths of the former St Andrew's Erskn'ne Church and 9 months crf the united congregation finan8. These comparisons should onty be used for acL¥)unting purposes. Rounding Please note the accounts are shown in whole pourKls and as a resuft there may be minor rounding issues in the totals shown. Income Receipts this year totalled £150.835 (unrestricted £150.410) and the foll(hving paragraphs highlights how the income breaks d1n. Principal income was from congregational offerings of £64.057 (£44,180 gift aided), open plate offerings of £6,491 and from HMRC we received gift aid and grft aid small donations scheme of£13,430. The former Kingseat manse is currently rented out bringing in a net ino)me of £14,055 after management fees and fabric costs. Thi8 is primarily used towards fabric repars and maintenance of our Church premises. Hall lets of £13.9831£11,787 for 2024). An increase of 20% to hall lets was rewe4V8d and implemented in June 25, as agreed by the Kirk Session. It had been a number of years 12017) since a review had been completed whith spnwad an increase of 30% in cost of living. It is good to see that this inwme is now cobering Current energy c4JSts. Donations from Fundr8ising and the Craft Coffee Moming brought in £3,070 (less Fundraing costs of £280) giving a net total of £2,790. Donations from the Eatery were £1.100 and other congregational organisations donated £1.358 (including £508 from the dosure of the Ladies Group). St Columba's Sunday School received £362 from the d08ure of the Tiywnhill and Kingseat Sunday School accounts. £4000 was transferred from the Gener81 Purposes fund at the start of the year to boost the General Fund balance that was sitting at £3,668, to facilitsle expendtture. It should also be noted that £19,019 was withdrawn from the Consolidated Fabfic Fund to cover replacement of heat pumps and manse upgrade- see appendix for detsils. Investments income from Funds and Dividend interest paid lo the bank resulted in a total of £2,306. Since June 25 when the congregation supported the deCiOn to Introdu donations for tealcoffee after Church a total of £914 has been raised (with costs of £150).
Dunfermline St Columba's Annual Report and Accounts-year Ended 316¢ December 2025 The Church re¢aved tsvo grants this year. One from Presbytery of £2,000 which was used towards Manse rel¢Jcalion costs. The other was from Church of Scotland.. £145 to offset an energy survey report of £450. Expenditure Expenditure for 2025 was £145,624 {unrestncted £145,204). This is less than the previous year of £158.308 and the reduction is mainly due to now hawng one centre of worship. Our principal expenditure is our contribution tOW8rds our Giving to Grow allocation to the Church's rkntral funds £65,299. This is the Sc*eff designed to support the Church of Scotland ministry and mission and based on both congregats'ons, incorrE levels of 2023 (pre union). Repair, upgrading and Maintenan of the Churth. manse and rental property amounted to £29,261. There have been issues with the Church heating system this year which accounted for £3,183 of these costs. Costs for securing a ne4¥ minister came to £2.820. sin September manse fX)unal tax of £1,372 has been paid and minster reimbursement of expenses of £1,020 - See note 1A for further breakdown Slaff costs of £17,134 Ver the church &Jministrator, organist and cleaner- see note 1 B. Trusiee costs totalled £8,069- See note 1A for breakdown and further details. Energy bills have reduced this year. mainly due to now paying for one centre of worship. We did receive a refund from SSE (our previous suppliers up lo March 2024} for gas of £1.404 which was used offset energy costs arKI brought the total to £10.386. Sale of Townhlll and Klngseat Churchgs Kingseat Church sold on the 28 January 2025 and Townhill on the 3rd March 2025. After all costs and fees linduding Church of Scotland 10% levy fee to the Central Fabric Fund) resutted in a net sum of £294.622 deposited with the Consolidated Fabric Fund held with the General Trustees on behalf of Ihe congregalion - see appendix foi further breakdown. Observatlons Presently our expenditure still exceeds our income and in 2025 this was mrtigated by withdrawing from the Consolidated Fabric Fund and General Purposes Fund totalling £23.019. This yearfs budget predicts an overspend again and this will be mitigated by using the Inte$t in the Consolidated Fabric Fund revenue account plus the general fund balance of £12,560 to help alleviate costs. This is a conlinuing concem for the ffEdium to long ienn. For 2026 our Giving to Grow c¥)ntributions (based on Jr income of 2024) is £57.876 - reduction of £7,423 and can be used to alleviate Manse Counal Tax and minister costs. As a chanty arKI in common wrth all congregations Iwthin the Church of Scotland our Church benefits from the contribution made by volunteers who give their time. tslents and generosrty lowards Church lrfe. The skills of our volunteers are varied and much of the actiwty in this Church would not continue were it not for their input and commrtment.
Dunfermline St Columba's Annual Reportand Accounts-year Ended 31•1 December 2025 Reserves Pollcy Efforts are made to keep sufficient in reseNe to pay the large regular outgoings in the event of shortfalls in monthly income. and to meet the cost of emergency repairs to our buildings. Unrestricted funds currently srt at £46.502 (£2,973 of this is designated group funds). In addf(ion, 1410 units a invested with Church of Scotland Investors Trust Income Fund - market value at 31112125 of £16.060. Savings for long-tem major sthemes of repairs and renovations are in)eSted in the Church of Scotland Investors Tnjst Income Fund, current market value £380.050 (from an investment of £345,665). These funds are invested in GroNlh, Income and Deposit funds, in hope of better retums to i)ffset inflation. These funds pay into the Consolidated Fabric Fund revenue &count which currently sits at £11.261. Unrestricied reser¥*s r)Uld cover more than 3 mnths 8xp8ndiiure plus safeguard of £25,000. Statement of Trustees. Responslbllltles The members of the Kirk Session must prepare financial statements which give suffieient detail to enable an appreaation of the transactions of the church during the finanaal year. The members of the Kirk Session are responsible for keeping proper acuntIng record$ which on request, must refiect the financial position of the church at that lime. This must be done to ensure that the financial ststements comply wrth the Charities and Tnjstee Investment (Scolland) Act 2005, the Chants'es Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also resPOnbIe for safeguarding the assets of the Church and tske reasonable steps for the prevenlion arKllor detection of fraud and other irregularits'es. Approved by the Twstees and signed on theif behaf. March 2026 F Todd.. Session Clerk
Dunfermline StCoLumba'sAnnual Report and Accounts-year Ended 31" December 2025 INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF DUNFERMLINE ST COLUMBA'S CHURCH OF SCOTLAND ST I report on the aA>JnIS of the Charity for year ending 31 December 2025 which are set out on pages 11 to 18. Respectlve Responsibilities of Trustees and Examiner The Ghanty's trustees are responsible for the preparation of a(xounls in accordan with the terms of the Charities and Trustees Investment {Scotlandl Act 2005 (Ihe 2005 Act'} and the Charities Accounts (Scotland) Regulations 2006 (as arrtnded} (Ihe 2006 Regul'ons"). The charrty trustees consider that the audit requirement of Regulation 10 (1){dl of the 2006 Regulations does not apply. It is my responsits'lrty to examine the acwunts as required under section 4411) (c) of the 2005 Act and to state whether particular matters have come to my attention. Basls of tho IndorKI•nt Examlnorfs Stat•mont My examinon Is camed out in accordance wrth Regulation 11 of the Chanties Accounts (Scotland) 2006 Regulations. An examination indudes the review of the ac£ounting records kept by the charity and a comparison of the acrA)unts pented with those records. It also indudes consideralion of any unusual items or disclosers in the COUnt5 and seeks explanation from the trustees conmIng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audtt and. consequently, I do not express an audit oynion on the view given by the accounts. Independent Examlnevs Statement In the course of my examination. no matter h85 )rne to my attention.. which gives me reasonable cause to believe It1. In any matenal respect. Ihe requirements: to keep xcountirKJ records in accordance with sedion 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and to prepare accounts which accord with the a¢¢ounting records and comply with Regulation 9 of the 20C6 regulations have not been met. or 2. to which my opinion, attention should be drawn in order to enable a proper underslanding of the accounts to be reached. Mrs Fion8 Milloy M.C.l.B.S 51 Walson Place Dunfermline KY12 ODT Signed Igll March 2026 10
Durrfermline St Columba's Annual Report and Acc¥NJnts- Year Ended 31st De¢ber 2025 DUNFERMUNE ST COLUMBA'S RECEIPTS AND PAYMENTSACCOUNT FOR YEAR ENOED 31 DECEMBER 2025 2024 Tot•1 Totsl Total RECEIPT5 Donations Gener41 Fund Transfer of Union funds 1413124 Inve¢te*e Trust-Transfer of Union General Truste•s Consolldat•d F•brK Fund R•v Alc Activities for generating funds- Fund Raising Receipt5 from Investments Qther than land and bulkllrv45 Note 4 425 93829 88497 24933 Note 5 19019 3070 2306 19019 3070 2306 8000 1954 2859 Not• S• 117799 425 118224 127304 Rtntal of Church Prem15es Mans• R•ntal Grants Other Receipts Tot•1 Rècèlpts 13983 15671 2145 812 1%)410 13983 15671 2145 812 150835 1579)5 11787 12690 5830 425 PAYMENTS Costs of Generating Funds Charltable A¢tlvlties Governance Costs Other Paym•nts Total P•ym•nts Note 6 24 142654 420 2880 142654 3465 154393 450 145204 420 145624 158309 EXCESS OF RECEIFfs OVER PAYMÉNTS 5210 11
Dunferrnline St Columba's Annual Report and Acnts- Year Ended 31st December 2025 DUNFERMUNE ST COLUMBA'S STATEMENT OF BALANCES AT 31 DECEMBER 2025 2024 Total Bank and B•l•nces ly i foryianl 412% 365 2511 44172 44576 Movement In Year (Excess of Receipts over Payments) S206 5210 Bank and Deposlt Balances carrled fonward 46502 370 2511 49383 44172 Investments at Market Value as 3.. Note 2B (Cost £15,272} 16060 IS595 15595 ASSETS Gift Aid receivable Lets not received TOTAL 2913 414 3327 3522 15 3537 LIABILITIES Pension Costs- December klary Fife Council - Hall Hire Kingseat Communrty Centre Printin8 Services- Banner Display Dec. Bank Charges TOTAL 24 39 17 162 The accounts were approved by the Trustees onfkh March 2026 and signed on their behalf by: Fiona Todd Session Clerk Lesley Henderson Treasurer 12
Dunfermline St Columba's Anyxbal Repyt andA(rounts-Year Ended 31$1 December 2025 NOTESTO THE ACCOUNTS IA TRUSTEE REMUNERATION AND EXPENSES ¥Thl ReE•ted PtyTrnnSactr thjrl 2025 tot•lled £8,W. the ye•rthlollowlrff trus1ee5l2lreceid paymentsfOraryi1xrt work: aine 5hortknse T01%d £2,640 frorgani5t 5er¥Kes a5 per agreement bythe trustees. lkn. l. Moyts rrf¢lv¢d E218.40 a5 deaner InTownhlll thur¢h In addttlon, oretrustee re¢elved rdmir$eMelftQI expSe$tolI1n$ f5.211. Th•5e maSnty related tothe appolntmentofthe Rthf CrAndre Grovald, ¥l¢yqwlth SOmetrab tTr5e5 •hd ¥r• a5 fdlvs: Remov•1 Costs •nd Dlsbjrhnce Allowance Council Tax Payments 14ew Printer Manse BroadbarKI Phon¢ Pa<ka8e Sundrie5 Iw•, Indudln8 •ssentlal car ¢1$ •llow•n 2820 1372 36 100 142 702 5211 R•v Arthur ChrlsiSe durlry hF5 8 month p•rFod In 2025 r•celv•d ro expen. No 0thertTSttt or Pers rel•ted loa trustee h•d •ny perwn•l Int•r•st In hy contract ortr•nsartlon entered Into &rfthe Clwlty durlr 2025. 2025 2024 lari•5 16549 312 21 252 18943 1029 226 PAYE .141. Ern{ cfjntrlrtkrfs P¥miuri EmF4oye#/EmFtsj 17134 • Now d4lrnl r•ll•f f¢r Nl Contrfbutlonstknjth Empltrmw lOI¥ce 5(heme 20329 2025 2024 Church Admlnlstrator aeaners Orgnlst (sell employed) IC ACCQUNYINfj pouaES.. Th• accounts have been wepared a cath IRe(e5Fts and Payrnentsl b•sls. Expenditure onfabriclsfrom th• G•Mra Fund for nomal paIrS and malrltenat, and from the Fabric Fundyor extraordlnary and lartecale refufbi5hrnrt repglrs and Improvements.. spEaal fvndratsinK efforts may bt undertaken. TheC0rryreg0n ha5 thefollow1 heritsble propewtre5 vested wth General Trusttts: Robertson Road Churth with halls Townhlll Road Martse LothWoj Park Former Mar6e Klngseot . Townhill urth with halls sc4d 28IV25 Churth wrlh h•lls 501d 313125 13
nfTrmlintSt Mba,$ Annu•l R¢pryl •nd Accounts. Ye•r Ended 3tst Cember 2025 IA MOVEMENT IN FLINt6 par eftdtd 31 0•£wr 2025 Balan¢e Ilece¥>ts P•wnents Trnnsfers 31st Dec2025. Urv•strfct•d Chjrth IstJ•n2025. fjenéral Fufid F•brlclRe5eNe Dtrp051t Fund General Putposes Vision E•tery Hunter 8•qu•st Fabrlc R•s•r¥e D•poslt Halllchurth R¢fvrblshm•ntfvDd 139807 I197 9181 12560 2852 2731 23733 77 3314 24810 -iioJ 43 1052 20 47 1099 20 14ZWZ 435>) Fundra151n8 Craft Group Ladles Group Gulld Sund•y SthorA Townhlll flower Fund Townhlll S¥nd•y Sthool ¢)ytat ChathboxlSundy Stho Lk)it•s Group Townhill & TrY•ll Frhnd%hlp 13rP 'npe•t Coffee and C•e séat IlobLiéS •nd Qafts Or8•nlsaOn Group Funds To$ 2fS 1225 332 870 -1720 65 102 123 241 623 742 837 347 72 .iNJ 362 705 72 711 561 179 217 4214 203 672 -1 -SC .150 266 541 178 249 2973 192 336 157 3101 Tthl•ol Unr••trfrt•d Fund••b 41196 150410 145204 Rtttrlctsd Chwth Fur Flow¢r Fund Y¢A•ls ol11•8trlct•d Furth abty4• 365 425 425 420 370 370 Erth¥Jn¥Jnt Sunday School Legxles Totsl EhdrMrn•rt 2511 li 2511 2511 TOTAL FU14C6 14172 150835 145614 49383 Ib CON50UDATED FA8PJC FUND Iunrestrktsdl is irt the Chtsrth ofSc¢dnd In$19r$ Trust Fvnd .. 1410 unlts Mst•d £11.39 prk• •% •13V12125 Inial Cos+ £15.17? 46 MOVEMENT IN INVESTMENIS In yar ended 31 Detmbw2025 M•rketV•lue 1.1.25 Addlllons In¥esimentsl•t $t) 15595 Svlktotal 14et gainlknss on iev•lu•tion MI*1 Valu¢ 31-12-25 15595 465 14
Duntermllne St Columba's Annual Report and Accounts-Y•ar ETrd 31st December 2025 TO THE ACCOUNTS continu•d REANO OF FUIIDS A¥KIL: F•bric IR•wrv• D•poslt Fund G•n•ral Purpos•s Halllchurch Rthirblshment Furtd Retur)4hment and rplac•m•nt of congrnqatbnal prop•rty. VISIONIRESERVE FUND Th15fvnd Is of unrnstrlct•d 8•n?ral funds ana can b• US for ¢nerni PUTP05•5. Th• funds •r¢ h¢kl with C<¥S investors trwt. .A. HUNTER BEQUEST.. Originally r•strlct•d to maintenanc• of brnss lectern and vases but now iviilJble forth• supporr of all th• Con¢re8•tion's chJrit•ble poSe5. PURPOSE DGROUPFUN FUNDK4ISING To r•ls• fvnds for yn•rnl us• wlthln th• church LRAP l ¢iKUUVS.' Rob•rtson Road Kln8s•at Hobbl•s and Cr•fts Townhlll Dorw Group To •ncour•i• t•llowship thrOh er¢i ot skllls and h•ndcrnfts •vItIeS. FRIENOSHIP GROUP5: Townhlll & Klni5•Jt Frl•ndshlp Group L•dKs Group Ic••s•d Jun• 251 To •ncouw• frl•ndshlp •nd fell¢>wshlp wth ¢ommunlty In¥otrnmnt. GUILD.. Forth• fvrth•r•n¢• of Gulld Prola¢ts •nd purpos•s. SUNDAY SCHOOL.. 5t Columba's Sunday School To b• us•d for Chri5tl•n Actfvltl•s for ¢hlldr•h. OUTREACH.. Th Eatery Coff• and C•k• To promots communny Invofv•m•nt nd l•cllltat• PURPOSE OF RESTRicfED FUN FLOV¥ÉR FUND: To prryNle fiowers forduplay in chur¢h during seryK•s and distrubt•d to thos• in th• flow•r b¢)0 PURPOSE OF ENDOWMEKf FU SUNDAV SCHOOL LEGAUES: This is an •xwndob endowmer6t Iwh•r• tfU5tee5 hav• the diKrtioTr to convert some or all of the capit?1 into income). Th• Int•rest Is paid to the general fund and used forchristlan activltlès farchildren e.i. M•ssy Churrh.
Dunfermllne St Columba's Annual Rewrt and Accounts-year Ended 31st Deeembèr 2025 DUNFERMUNE sr COLUMBA'5 NOTES TO THE ACCOUNTS Icontinuedl 2025 2024 Total Totsl 4 ANALY51S OF DONATIONS DSrect to Bank & W.F.O. Scheme IGrft-Aidedl Dlrect to Bank & W.F.O. scm• Inot Gfft-dI Tax Recovered on Gtrft-Aided Donations Eatery Ordlnary OfferinB5 (Open Platel Other Offcring"/Donations to General Fund W•ddlngs/Fvnerals Glft Dav et Or8ani54tion Group R•c•ipts Total to con8regotional funds 44180 19877 13430 3314 6491 44180 19877 13430 3314 6491 2620 945 S5697 (Combined) 15589 3279 4310 945 1020 2970 93404 425 2970 93828 6854 88497 4A Net Organi5ation Group Receipts (see Movement in Funds on pagè 14 less fundraising shown on Page 12 1£6042- £3070- £2 int¢rest= £29701 5 Incom• 4•n•r•l Tru5t•es Cor&olldat•d F•brk Fund 19019 19)19 19019 19019 8000 5• Recelpts from Investmnt5 Other than land and buildings is made up of £1458 interest income and £848 d4¥ldend Intomè frorn Deposlt and Inwm Funds. Thtv Dewsff¢ and Income Funds are hèld with the Church of Scotland Investor Trust. Th• Int•r•st Incom• of £111 frorn the L•8aci•s •l•m•nt of thèse fvnds Is r•strict•d to for youth )dvanceThnt wlthln tht Church and is rnin•i•d throu4h th• G•n•r•l Fund. 6 ANALYSIS OF PAYMENTS 2025 2024 Fr Tot1 Totsl Costs of Off•rlni Env•lop•s Fundralsln8 Costs Eatery Consumables Eit•ry Malnt•nan¢e Jnd Rep•lr Eatery Bank Charge5 Kin8s•at Coffee and Cjke Hobble: & Craft Robertson Rood Hobbi•s & Crafts Kin8s•at Dorcas Group •n• nds 121 280 127 501 2099 267 114 45 114 45 186 27 97 20 27 119 23 23 3117 Governance Costs -L•gal F•• 16
Dunfermline St Columba's Annual Report and Accounts- Year Ended 31st December 2025 DUNFERMLINE sr COLUMBA'S NOTES TO THE ACCOUNTS Icontinuedl 2025 2024 Totsl Total 6 ANAIYSIS OF PAYMFNTS (continued) Charitable Activitie5 Giving to Grow Presbytery Dues Minister Expenses Minister Relocation Costs Pulpit Supplv Other Staff Costs Gardening (Townhill and Kingseatl Fabric & Malntenance . Robertson Road Planned Maintenance Manse Electricity Gas T&K Elertricity 65299 2043 1020 2820 1181 17134 65299 2043 1020 2820 1181 17134 41071 2043 4CW) 18192 20330 4700 21767 524 1408 5433 8937 3327 4749 985 5343 -296 1982 348 7871 9739 450 4381 2955 7431 9739 450 4381 2955 7431 Heat & Light: Manse Refurbishment Kin8seat Manse Rental - Fabric Insurance Council Tax Outreach Flowers Office Coststrech Hospitality Copyri8hVPerforrning kncences Group Organisatlons- Meals and Outings Group Organisations- Activities/Adrnin Group Orqanisation - Hospitality Costs Miscellaneous Total from ton8re8ational funds 13075 1616 2479 1372 2675 72 2443 427 13075 1616 2479 1372 2675 492 2443 427 420 897 1586 2289 52 803 154741 310 2296 90 507 142654 310 2296 90 507 143074 420 T(Jlal E05t of charitable activities Total cost of generating funds Total cost of governance Other Payments TOTAL PAYMENTS 142654 2460 420 143074 2460 90 154741 3117 450 145204 420 145624 158308 17
Dunfelffie St Cdumb¥'s Report arfjd Act-ve{w 31st i)ecernbet ?fb24 NOTESTOTHEAccouNfs i(ontIndI 7 MINISTER'S STIPEND AlIClrth of cwry•tion5contiilxrte to Natlonl &ipu¥J Fund ch lf$th ¢ost of all Minssters, stipends and rontr1lrtJTr5 for Nrtional Insur•nce. Pen0 nd t)UnI and Loan Funds. Mlntsters, stipends are pakl in xconlorKe with the 101 #ynd sc•le, thich 15 related to ye&rs ol Mce For 2025 the mlnfjmum stipend £32.433 and tht m•Mwwrn. in the fifth and subsequert yeavsof servke was £39,856. SfPEND ENDOWMENT INCOME lfrom ihe con8¥wtkn'5 5hue tonsolld•ied 5tlpend Fudl. Irb 2025 w•$ •thl•d on behallolth• cwrryation to the Gmry lor0cOntr&rtn. g COLLEcfioMs FOR ThIRD PARnE> thrwh I not rwulred to be reeorded •srtteiptsw pwments M tt •¢wts. Althekn•r S¢othnd T¢)nhlll Prlm•ry Schtyjl hsod Care Good Nelor All Ifonn•th&deoThsi Chrtstl•r Jjd Aberlour Trust Mary's Mwh Ers¥ne Poppy Scotlm Embfact 155 2C6 21 289 135 L0 93 93 iio 5h•lter kotland Crosy•ach Try Pr3Wnq- E• Don•tbns Frontlifie Flle Klndrd. Mon•y lo1 In colkntlry tln CAP IChrL%tl•ns•ylnst Poverty 72 292 2018 1733 Cl1111¢ Cdl•c¢w)fv for Iltht. Chthl 10 DESHATE0Gft0Up ORGAN1&4mONS FUND *rnmES- don•tk>nsm•d•t¢ chrfties/c•reiroups th• 1t ofthrSrt11ft Its¥• •nd rn15th H••dll House- Oorcas Gftlup H•lti Gulld Made Curlt- ne1•t Coffee 4nd Cke 'EarSy Musk Developmeni L2div.Group 'Pacocks in Pitt•n¢rleff P•rk- Ladl•s Gr "C•nc•r Rtte•rch- L•yS GfOUP 'CHAS- Ladie5 Group Medi¢l Pale5tintr Eatery Moderators Lht up i•rniry kn PAlla¥rt- E•tv Guild Project moderat Ch•lkn¥e- Guild Chest Heart and Str¢ke- Dorr•s Group Rt4LI- Dorus Group Gordon Cott4•. %1rt8Set Coffee and Cake W•st Flto Woodland Group- Ladbes Group 'Chis1i•n Aid- Lad$Gl)up *kn•rrtr's. dIeSGr¢P SC its) 25 io 2W 2Crf) 21x1 1140 795 'L•dies Group- relates to spe•keT lees th•t have been thJn•ted by aRreernent gfthe wakerto thllr preferred chartnf.
Dunfermline St Columba's Annual Report and Ac¢ounts-Y8ar Ended 31st December 2025 APPENDIX FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTESS FOR THE BENEFtr OF THE CONGREGATION ConsoUdat•d Fabrlc Fund CAPITAL ACCOUNT 2025 2024 Credit bal8nce8 heid at 31 December at cost 70.062 Market Value of balances 88 at 31 December 99.050 Capltai Account mov•m•nt• •upportlng nots: Opening balance 1° January 2025 • Costs: - Church heat pump M8n8e upgrad88 • Net 8818 of Townhill Church • Net sale ot Kingseat Church Closing balance 31" Dec8mb8r 2025 70,062 4176 .14.843 148,568 146,054 345.665 REVENUE ACCOUNT 2025 2024 Credlt balances held 8t 31° December at cost 11.281 1,383 R•venue A¢count mov•m•nts •upportlni not•: Openin2 b818nc8 1" January 2025 Costs for fund administration Fund interest and dlvldends Closing b81ance 31" December 2025 1,383 10,318 11.261 TEMPORARY ACCOUNT 2025 2024 Credit balances held 8t 31" December 8t cost -5.671 TemporaryAc¢ount movements supportlng note: Openingbalance as at 1" January2025 Costs throughout the yter: relating to sal& of Townhill Church relating to sale of Kingseat Church • Income Rr09s from $81e ofTownhill Church • Incomegrossfrom sale of Kingseatchurch . Transfers to Capital Account {net sale proceeds) Closing balance as at 3191 December 2025 -5,671 -21.235 -20.692 172.620 169.600 .294.622 19