DUNFERMLINE
st COLUMBA'S
CHURCH
A0￿rt50ft 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
Car￿yn Simpson
Elaine Stronach
Forbes Stuart
Jim Welsh
Janet Wh￿e
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 (pr￿1￿* 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$tee8
The members of the Kirk Session are the chanty tnjstees. The Kirk Session members are
elders of the church and are thosen from those members of the ¢hur¢h who are considered
to have the appropriate gtfts and skills. The Ministerwho is a rnerntr￿r of thè Kirk S8ssion, is
elected by the congregaion and inducted by Presbytery.
Oryanlsatlonal Structure
The Kirk Session, which is responsble for both spiritual and temporal affairs, meets five to
six times a year and at other times as required. There 1$ 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$.
Dunfermline St C￿Umba,$ 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 ServI￿S 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 Cha￿aincY 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
be￿een 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 0￿rat88 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 peO￿e 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 timeOU￿y.
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 finan￿8. 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 d￿1n.
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
Fundrai￿ng 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 deCi￿On 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 GroN*lh, 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 ac￿untIng 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 resPOn￿bIe 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 a￿A>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 Indo￿rKI•nt Examlnorfs Stat•mont
My examin*on 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 p￿ented with those records. It also
indudes consideralion of any unusual items or disclosers in the ￿COUnt5 and seeks
explanation from the trustees con￿mIng 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 It￿1. 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 Ac￿nts- 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$1 December 2025
NOTESTO THE ACCOUNTS
IA TRUSTEE REMUNERATION AND EXPENSES ¥Thl ReE•ted PtyTrnnSactr￿ thjrl￿ 2025 tot•lled £8,W.
the ye•rth*lollowlrff trus1ee5l2lrecei￿d paymentsfOraryi￿1xrt work:
aine 5hortknse T￿01%￿d £2,640 fr*organi5t 5er¥Kes a5 per agreement bythe trustees.
lkn. l. Moyts rrf¢lv¢d E218.40 a5 deaner InTownhlll thur¢h
In addttlon, oretrustee re¢elved rdmi￿r$eMelftQI exp￿Se$to￿lI1n$ f5.211. Th•5e maSnty
related tothe appolntmentofthe Rthf CrAndre Gro*v*ald, ¥l¢yqwlth SOmetrab￿ t￿￿Tr5e5
•hd ¥r• a5 fdlv*s:
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 0thertT￿Sttt 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￿{￿ cfjntrl￿rtkrf￿s
P¥miuri EmF4oye#/EmF￿tsj
17134
• Now d4lrnl￿ r•ll•f f¢r Nl Contrfbutlonstknjth Empltrmw￿ ￿l￿OI¥ce 5(heme
20329
2025
2024
Church Admlnlstrator
aeaners
Org*nlst
(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 malrltena￿t,
and from the Fabric Fundyor extraordlnary and larte￿cale refufbi5hrnrt repglrs
and Improvements.. spEaal fvndratsinK efforts may bt undertaken.
TheC0rryreg￿0n ha5 thefollow1￿ heritsble propewtre5 vested wth General Trusttts:
Robertson Road Churth with halls
Townhlll Road Martse
LothWo￿j 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 C￿ember 2025
IA MOVEMENT IN FLINt6 par eftdtd 31 0•£w￿r 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
I1￿97
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 ChathboxlSund*y Stho
Lk)it•s Group
Townhill & ￿TrY•ll Frhnd%hlp 13r￿P
'npe•t Coffee and C•*e
séat IlobL*iéS •nd Qafts
Or8•nlsa￿On Group Funds To￿$
2f*S
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¢d*nd
In￿$19r$ Trust Fvnd .. 1410 unlts *Mst•d £11.39 prk• •% •13V12125
Ini*al Cos+ £15.17? 46
MOVEMENT IN INVESTMENIS In yar ended 31 Det*mbw2025
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 r*plac•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 p￿￿oSe5.
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 thrO￿h ￿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 diKr*tioTr 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. sc￿m• Inot Gfft-￿d￿I
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 Investm*nt5 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
F*r
Tot*1
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

Dunfel￿ffie St Cdumb¥'s Report arfjd Act￿￿￿-ve{w 31st i)ecernbet ?fb24
NOTESTOTHEAccouNfs i(ontIn￿dI
7 MINISTER'S STIPEND AlICl￿rth of cwry•tion5contiilxrte to Natlon*l &ipu¥J Fund ￿ch ￿lf$th* ¢ost
of all Minssters, stipends and rontr1l￿rt￿JTr5 for Nrtional Insur•nce. Pen￿0￿ *nd ￿t)U￿nI and Loan Funds.
Mlntsters, stipends are pakl in xconlorKe with the ￿10￿￿1 #ynd sc•le, *thich 15 related to ye&rs ol *Mce
For 2025 the mlnfjmum stipend £32.433 and tht m•Mwwrn. in the fifth and subsequert yeavsof servke was £39,856.
SfPEND ENDOWMENT INCOME lfrom ihe con8¥wtkn'5 5hue tonsolld•ied 5tlpend Fu*dl. Irb 2025
w•$ •thl•d on behallolth• cwrryation to the Gmry lor￿0￿cOntr&￿rt￿n.
g COLLEcfioMs FOR ThIRD PARnE> thrwh
I not rwulred to be reeorded •srtteiptsw pwments M tt* •¢w￿ts￿.
Althekn•r S¢othnd
T¢)*nhlll Prlm•ry Schtyjl
hs**od Care
Good Ne￿lor All Ifonn•th&deoThsi
Chrtstl•r* Jjd
Aberlour Trust
Mary's Mwh
Ers*¥ne
Poppy Scotlm
Embfact
155
2C6
21
289
135
L*0
93
93
iio
5h•lter kotland
Crosy•ach
Try Pr3Wnq- E￿￿•￿ Don•tbns
Frontlifie Flle
Klndr*d. Mon•y lo￿￿1 In colkntlry tln
CAP IChrL%tl•ns•ylnst Poverty
72
292
2018
1733
Cl￿11￿11¢￿ Cdl•c¢w)fv for Iltht. Chthl
10 DES￿HATE0Gft0Up ORGAN1&4mONS FUND *rnmES- don•tk>nsm•d•t¢
chrfties/c•reiroups th• ￿￿1t ofthrSrt11ft Its¥• •nd rn15th
H••d**ll House- Oorcas Gftlup
H•lti Gulld
Made Curlt- ￿ne1*•t Coffee 4nd C*ke
'EarSy Musk Developmeni L2div.Group
'P*acocks in Pitt•n¢rleff P•rk- Ladl•s Gr
"C•nc•r Rtte•rch- L•y￿S GfOUP
'CHAS- Ladie5 Group
Medi¢*l Pale5tintr Eatery
Moderators L*ht up i*•rniry kn PAlla¥rt- E•t*v
Guild Project
moderat￿ Ch•lkn¥e- Guild
Chest Heart and Str¢ke- Dorr•s Group
Rt4LI- Dorus Group
Gordon Cott4•. %1rt8Se*t Coffee and Cake
*W•st Flto Woodland Group- Ladbes Group
'Ch*is1i•n Aid- Lad￿$G￿l)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