The Chureb of Seotland
Glenrothes Chrlst's Klrk
Congregallon Ref. No. 251517
Scottlsh Charlty No. SC007397
Trn$tees' Report and Flnanelal Statements
for the Year Ended 31 Deeember 2023
18 North Street. Glenrothes. Fife KY7 SNA 01592 610388
8 Mitchell St￿et. Leven. Fife KY8 4HI 01333 425250
www.patersonboyd.com
PATERSON BOYD & CO
CHAJUERED CEKfiFIED ACCOUNTANTS

Glenr(bthe5 Chri$t'$ Kirk
Trnstees, .4nnual Report
Year ended 31 December 2023
The tN8te&8 pr￿n1 the allnuai repon and accounts of Glenrothes Chrisi's KI￿ for thc yw ¢nded
31 Drbctnbci 2023.
Referen<e and Adminl$trative Information
Charity Name
Glenroih&s Christ's Kirk (ChuTch of Scotland)
Scottish Charity Registration Number
Congregation Reference Number
Contsci Address
Klrk Sesslon..
Indopendent Ex*mlJer:
Patcr%on BoNd &- Co.
Chartered Certified Accounlants
18 North Street
Glenrothes
Fifr
KY7 SNA
Banker$.'
Royal Bat￿ of Scotland
3 FalkI￿Ld Gale
Glenrothes
KY7 5NS

GleDrothes Christ's Church
Report of the truste￿ for the year ended 31 Decernber 2023
The tTUStees present their rewrt and the financial statements of the church for the year ended 31 December 2023. The financsal
Statements have been prepared in accord0￿ce with the accounring policies set out in note I to the accounts and comply with th¢
Gcneral Assembly Regula¢Lons for Congregational Finance. the Chariues and Twsiee InYe51rneTlt IScotland} Act 2005, the Chatities
Accounts {Scotland) Regulaiions 2006 las amended) and AcwuntÈng and RepOrtll￿ by Lhanties.. Staiement of Recommended
Practice applicable io chariiies preparing their accounts in accordance with the Financial Reporting Stsndard app1]￿bI¢ in th¢ UK
and Republic of Ireland.
Objeetiveg and Activities
The Church of Scotland is Trinitartan in doctrine, Refonned in tradition Presbytertan in poliry. It exisLS to glorify God and to
work for the advancemeni of Christ's Kingdom throughoui the world. As a national Church. it acknowledges a distinctive call and
duty to bring the ordinances of religion to the pec¢)le in every parish of SCotl￿d through a territOTial minislry. It eo-operntes with
other Churches in various ecumenical bodies in Scoiland and beyond.
Sunday worship Services are held at 10.30am and live slreamcd via Zoom. Our worship is supported by an organist for part of the
yeor but we now use Hymnal Plus for all our music needs. Th¢ r¢sponsibility for the conduct of public worship res(s with the
iinister in charge, and the Kirk Session deterniine the hours of public worthip and the ttmds of dispensing th¢ Lord's Supper.
The sacrament of Holy Commwiion was celebrated 4 times during th¢ year. In addition, home cornmunion for the housebound and
those members in Inchkeith Court look place.
Norn)al 8ervi¢es throughout the year included:
Sunday service, Holy week %rvice. Harvest service. Runembratt¢¢ Sunday service and Christinas Eve s¢rvi¢e.
Achlevemtntj and Performance
We have continued to embrace technology to allow th¢ s¢rvic¢ ￿ be live $trewn¢d via zoom and at the end of the service those who
have joined via the online plaiforn) have the opporttmity 10 80 into break out rooms for a chat and some social inlerdction widi
others. Nornlal Sunday aitendance in church ranges between 30-55 with approximately another 1-3 joining online. Re8ular outre&ch
servic¢s take place in nei8hbourin8 sheltered housing complex.
Coffee mornings and Haven warni place outreach t(x)k pl￿e durirtg the f￿%1 half of the year but Stopped ofter the summer break due
io poor attendance and lack of people able 10 assisi ai these events. Two friendship rntais took place after the Eastcr and Harvest
services which were well att¢nd¢d and enjoyed by ¢v¢ry(me. Joini services also tske place and links 4re sent out to all members to
allow them to participate in shared events iticludin8 Lent studies, prayer groups and bible studi¢s.
All memb¢r$ hav¢ benefite41 from p&storal prnyer support tltroughoui the ye4r. Our pastoral care group have been keeping in contact
with members and deliverin8 the weekly church floweys, io those who are unable ¢0 attend in person. Our Locum minist¢r has been
very active in visiting all his members.
A quarterly magazine is distributed ele¢tronically to members which brings them up to da* with all that is happenin8 both in the life
of our congr¢gation and the other churches in the Gl¢nrothes partiier5hw.
Retiring ¢oll¢¢¢ions haye been held which have b¢nefit¢d Christian Aid and the harvest service produc¢ w&$ donRied to GlentDihes
foodbank.
The guild has been able to resum¢ and hav¢ had a v¢ry varied and interesting syllabus.

Glenrothes Christ's Kirk
Report of tbe trustees lor the year ended 31 December 2023
Our premises are open fully lo our community user groups and we cunently have our halls ￿Ing used by Yog< Keep FIL
Therapeutic Art. Music, and BrO￿lIe groups.
blnanclAI Review
The principal sourc&s of income are weekly offeTing& Gift Aid thx ye￿ndS. fundraising and hall lets. The Statement of Financial
Activities and Balance Sheet for the Church provide full de￿IS of the f￿￿)cial position in the year to 31 December 2023.
Fundraising activities have been limited this year due in the main io lack of able persons to wist at these events. We have however,
manA¥ed 10 increase our income fmm hall lets and we have managed io repay in fvll the r¢llvdintng minisrries and mission ¢rror of
£8,377.
Rlsk Management
The Trustees acknowledge the financial risk facing the Church on 8 daily basis, and rnake every effort io maintain an appmpriat¢
level of income io cover all foreseeable expendiwre. The ￿￿te¢S ate aware that there Is 8 risk of unexpected expenditure and
iempt to hold sufficient reseNes 10 coyer expeftdiwre of this nawre. The trustee5 are monitoring closely the financial position and
will encourE4ge members io review iheir giving io suppon fundraising acuyities together with CO￿ savings wh¢r¢ possible. The
Trnsiees consider the following io be the main risks facing the chariry..
The age profile of the members remains high at the older ¢Dd of the scale. In th¢ fuDJre this could affxt ¢)U¥ iA¢om¢ stre#m$.
The qize and age of the premises mean thai there is a risk that a large rep8ir may be requi￿￿, which would impact on our ability
to worship in the premises or offer our halls for communiiy use and hire.
The increa.sed regulaiory framework in a range of area5 from child protection 4ttd dath proiixiion ￿ health and safety and
employment places a big responsibiliry on volunieers.
One of the resul￿ of the thtrd risk is that it is vithl that we fu￿ Volun￿[5 with the skills and competen¢¢ ¢0 (w¢ these
Giving has fallen as members are unable to attend church on a Sunday Imi the congregaiion are being encouraged to give by
sianding order.
The current cost of living crisis and the rising fuel cos¢8.
Reserves Pollcy
The charity I￿Ste¢S have ¢onsider¢d the reserves rv4uired and have taken into account their currnjt and fvture liabilitie5. It is the
T￿Slee8, policy to hold reserves of approximately three months, expenditure, which in a t￿l£al year would bc approximately
£1 1,000. Ai the year end the Church held unTeStricted funds of £25,599 and therefore rest￿¢$ would appear to b¢ sutYi¢ient. At the
'Ar end the Church held restricied fund5 of £1.025. these fimds are to be wd by the Guild only.
Strueture, Governance 8nd ManaEem¢DI
The Church is administered in accordance with the temis of th¢ Unitary Conslitution and is subject lo the Acts and Re8ulations of
the General Assembly ol the Church of Scoiland. Members olthe Kirk Se￿10n are the charity tnistees. Th¢ Kirk Session members
are the Elders ol the Church and are chosen from those members of the Church who are considered to have th¢ appropriate gifts and
skills. The Minister, who is a member of the Kirk Session. is elected by the congregation and inducted by PrLsbytcry. The Kirks
Sebsion is responsible for all aEtairs within the Church un(kr the unilary constitution. Thc Kirk Session ¢omprise5 5evcral groups
with specific responsibilities- Finance, Fabric, Mission. Congregational DeYelopJDent and Pastoral Care. The Elders who are
respot]sible for the spiritual affairs within the chU￿h are supported in these groups by co-opted members of the congregation who
are believed io haye the skills and commitment io contribute to the management affairs of the Church bu¢ are not trustees. The
Session meets monthly.

GleE)rotbes Christ's Klrk
Report of the tru$tee¥ for the year ended 31 De¢ernI￿r 21123
Statement of Trustee5' Responsibilities
Thc Chariiy tNsttts are responsible for kyeparing a trustees. arfflual re￿rt and financial staicmcnts in ¥cordaT]ce with appliGablc
law and Unit¢d Kingdom A￿UntIng slandards Iuniied Kingdom Gcn¢rally Ac¢qJicd A￿oun1]Dg PractiGC).
The law applicable to Chariiies in Scotland requires the chariiy tsustees ￿ prepart financial statements for each year which give a
true and fair view of the Sta￿ of affairs of the ¢hanry and of the incoming resoutrxs and application ofre50urces, of the chariiy for
that period. In preparing the fllw]cial stsiements, the tsusiees are requir&1 io..
select suitable accounting pltcies and then apply them consithtlyi
observe the methods and principles in tbe Charities SORP 2019.
make judgem¢ttts and estimates that are reasotMbl¢ and PTudenL
.staie whether applicable accounling siandards and siatements of recommended practice hav¢ been followed. subject to any
departures disclosed and explained in the financial sthtements. and
prepare the finan¢ial statements on the 8oinB concern b&8is unless li is inappropriate ¢0 pr¢sume Ihat the charity will
continue in operational existence.
The IN4lee8 are respon_4tble for keeping proper accouniing re¢ords which discln%e with feasonable a¢¢urdCy al any lime the final￿]8]
position of the charity and (o enable them ￿ en8ure thai the ftnancial stsianents comply with the General Assembly Regulations for
Congregational Finance. The Charities and Trnstee Investsneni (ScoiiAnd) Act 2005 and the Chariiies Accourtt5' {Scotldnd)
Regulations 2006 las ￿ended) dnd ALLuuntsn8 and RqxTrrting by Chdrilics." Ststemeiit of Recommended PractlGe applicable to
charities preparing Iheir accounts in accordance with the Finartcial Reportin8 StsTMl8rd applicable in ihe UK and Rcpublic of Irelind.
They arc resp)nsible for safeguarding the asse¢s of the chaTiry and hence for taking reasonable step5 for the pwention detection
of fraud and other irregulorities.
Approved by the Trusiees and si8ned Oll their behalf:_
Date: 19 March 2024

GleDrotbes Christ'5 Kirk.
Repfjrt of th¢ Ind¢ptndent Exarniner
J report on th¢ a¢¢ounts of Glenrothes ChTiSI'S Kirk for the year ¢nded 31 Decemb¢r 2023, whi¢h are sd outon the following pages.
Kesp¢cilve r¢spollslbllltle5 of trustees and exaffjlner
Th¢ charity's tnLsi¢cs aK responsible for the preparaiion of the accounts in acwrdancc with th¢ tcrnts of the Charities and Twsiees
Invcstmcnt Iswtland) 2005 Act and th¢ Charitsos A¢¢ounts Iscotiandl Rogulations 2006 Itss an)ended). The chariry rrnstees
onsider that the audit requiremeni of Regulalion 1011) (a) to (¢) of the Accounts Regulations does not apply. It is my responsibility
to ¢xamin¢ the ac¢ounts Under sxtion 44 (1) {c) of the Aa and io state whether particular D￿tterS have come to my attention.
BAsis of iDdep¢nd¢nt ex8tniDer's $¢*tement
My examin2ti0rt is carried out in accordance with Regulalron I l of the Charities Accounts (Scoiland) Regulations 2006 (a5
amended). An examitiation include5 a rn'iew of the accouniing records kept by th¢ ¢harity and a comparison of the accounts
presenied with thos¢ r¢¢ords. li also includes considerduon of any unusual i￿￿)$ or disclosures in the accounL4, and seeks.
explJnalion5 frum thc tru&te¢s concerning any such matters. The pnKedures undeTtsk¢u (k) DOÈ pruvide all the evideuLe thai would
b¢ r¢quir¢d in an audii, and wnstyuently I do express an audii opinion on the vi¢w giv¢D by the accounts.
ittdepend¢nt ex*mltt¢r'$ 8l*tem¢nt
In the ci)urse of rny ¢xarnina¢ion of the statem¢nt of ac¢ounLS for th¢ year ended 31 December 2023, no tnarter has come to my
8ttention'.
whi¢h gives me reasonable cause ￿ believe thai in any material respeth the requirement&
to keep accounting records have noi been kepi in accordance with Section 44 (1) (al of the Charities and Trnstee
Investmenis {Scoiland) Aci 2005 and Regulation 4 of The Chariue5 Accounts (Scoiland) Regulatio￿$ 2006. and
10 prepare accounts which accord with the accountin8 records and comply wilh Regularion 8 of the 2(K)6 A¢￿Unts
Regulaiions. have tw¢ been m¢¢. or
which, in my opinion, Atiention Should Ix drawn in order to enablc a prw undenthnding of th¢ ¥Gcounts ¢0 k r¢J¢hcd.
Dale.. 19 March 2024
Paterson Boyd & Lo
Chdrlcred Certified Accountants
18 North Stittt
GLENROTHES
Fife
KY7 SNA

¢> VSC*
J rt t
P-m

Gl¢nrothe5 Christ's Kirk
B8IAnce Sheet X5 #t 31 December 2023
Note
2023
2023
2022
Flxed Assets
Tangible assets
1,883
209
Current Assets
6.147
19.429
4.270
Bank and Cash
26,400
25.576
30.670
Creditors falling due within
OTJe year
1835)
(9.388)
l¥et Current Ayiet5
24,741
21,282
Tot81 Net Asiet
The funds of the charffity
Unrestricted i￿ome funds
12
25.599
1,025
20.IM3
1,448
Restricted income fi￿(L$
Total ch*rlty fund$

Glenrothes Christ's Kirk
Notes to the fmancial statements for the ye*r ended
31 December 2023
General information
The charity is a public benefit enuty, TegisteTed as a charity in ScotiaTKI.
Aecounting Policie$
The principal accounting policie4 which have been ppplied eoL%istently iti the cumt and pre¢edin8 year in dealing with items
which are Considered material to the accowil4 are set out below.
Basls of preparation
The financial statements are pr¢paT¢d in aword￿¢t with FRS 102 'The Financial Reporting Standard applicable in the UK and the
Republic of Ireland,, the Staicmcnt of Recgmmcndcd Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 1021 (Chariti¢s SORP (FRS 102), the Charitiey
and T￿stee Investment (Scotland) Aci 2005 pnd th¢ Chan'lies accounts {Scotl8ftd) Regulations 2006 (&q omendedl.
Lliscloyure exempilonx
The charity satisfie5 the criieria of b¢ing a qualifyin8 entity as defined in FRS 102. As such. advantage has been tsken of th¢
following di%losure exempiions available und¢r paragraph 1.12 of FRS 102 and therefore no ¢ath flow statement kns been
presented for the charity.
Fund$
Funds are cla$8ifI¢d 2$ either ￿strIcted or uTJrtstrieied fijnds. defined as ftillows..
Restri¢ted fvnd8 are funds subjeet io specific requirements as to their use which m4y be declared by the donors or with their
authority or ¢reated through legal processes. but still within the wider objects of the Charity.
Unre8trieted funds ore expendable ai the dlscreiion of the trus*es in funherance of the objects of the Charity. If parts of the
Unrestricted funds are emarked at the discretion of the uustees for a particular purpose, they are designated as a separate fund.
This designation h&$ on administrative purpose only and thxs rKbt legally restrict the trustees, discrettoll to apply the fjJnd.
Income
All donatio1￿ and gifts are included within incomin8 resources under eitber UDf¢strieted or restricted funds a¢¢ordin8 lo the iernis
und¢r which the donation is made and when the amoun( can be quantified with reasonable eertainty. Donations and gifts irt kind are
.'oughi into the accounts at their market value to the CP￿1￿.
Tanglble tlxed I￿¢t$
The ¢harity has the right (o occupy and use for its clwithble objects cenain tangible r￿ed assets, including the Chur¢h, halls and
manse, vested in the Church of Scotland General Tnjstees. No consideraiion is payable for the use of thes¢ ass¢ts. Expenditure
incurred on the repair and maintenance of these assets is charged as resources expended the Statement of Financial ActLVlties in
the period in which the liability arises.
Equipment purchased by the clwity for its ongoing use bas been capithlised and d¢preciatrd at rntes calculated to write off the cost
les5 residual value of each awt over its expttied usefid life &$ follows:
Equipmenl
. $trai¥bt line over 3 yea
TaxatioTr
Glenrothes Chrisl's Kirk 1$ recogtiised &$ a cl)arity for the purpM of applicable taxation legislation and is therefore not subjeet to
taxation on its ¢haTitabl¢ activities. The Cl￿rity is noi registered for VAT and expenditure therefore iThcludes irrecoverable inpul
VAT.

Glenrothes Christ's Kirk
Notes to the f￿A￿ti2[ staternent5 for the ye*r ended
31 Decejnber 21123
Going Concern
At ihe time of approving the Congregational Accounts, the Trustee5 have a rea￿nable expecl8tion that the chariry has adequate
Tesources to continue in operdtional existence for the foreseeable future. Thus the Trustres Continue to adopt the going concem basis
of accounling in preparing the Congre8ational Accounts.

O*V4
Mo i
C*n
ILbi
O L> o

-r400*0
-th
i ffi oo
111
-P40
11 I
us￿￿0￿ZQ￿O2r)i)UQ￿a0_

12
Glenr•thes Christ's Kirk
Notes to the fin3nei*l stat¢ments for tbe year ended
31 December 2023
2023
2022
5. Staff Costs NU￿berS
Salaries and Wages
The average number of part-time ¢mployees during the year. calculated on the b&8is of a head count was as follows:
Organist
No employ¢¢ had ¢mploy¢e ben¢fits in excess of £60,C(10.
All Church of Scotland congregations eontribut¢ to the National Stipend Fund which beals the costs of All ministers, stipends ond
employer's ¢ontributions for nalÉonal insuraD¢¢, pension and housing and loan fund. Minisiers. siipends are paid in accordance
wilh the national stipend scale whieh i$ related io yeJi"i l)r.%e-. I IL¢. FL'r lh¢ year under review the minimum stipend was £30,135
and the maximum was £37,032 after fjve yeaTS.
rrusiee of the congregation for the year, was paid
according io this scale.
Details of th¢ coll of ihe locum is given in note 4.
6. Trustees, RemuneTation Related Party tra•sactlons
2023
2022
Minisler'sllnterim Moderator's travel
Organist Duties
1,020
900
No other trustee received any remuneration in th¢ year.
No tTUSt¢es or person related to a trustee had any persottal inteT¢5t in any contract or transaction enrered into by the charity during
the year.
During the year a total of £6.360 {2022: £7.568) was donated io the t￿gregation by trnstees.

13
Glenrothes Cbrlsi's Kirk
Notes to tbe financial ￿atements for the year ended
31 Dteember 2023
7. Tanglble Fixed Assets
Elulpmellt
Total
Cost
Ai l January 2023
AddilioT)s in year
Disposals in year
6.514
2,825
6,514
2,825
At 31 December 2023
Depreclatlon
At l January 2023
Charge for year
6,305
6.305
1.151
At 31 December 2023
Net book value
At 31 tkcember 2023
At 31 December 2022
T4nglble Flxed Assets (ComparAtlve)
Equlpment
Tol41
Cost
At l January 2022
Additions in year
Disposals ID year
6.514
6.514
At 31 tkcember 2022
Depr¢¢l4tion
At l January 2022
Charge for year
6,095
210
6,095
210
At 31 December 2022
r4et book value
At 31 December 2022
At 31 December 2021

14
Glenrothes Cbri5t's Kirk
Notes to the fillathti#l statem¢￿ts foT the year eDded
31 Deeembtr 2023
8. Debtors
2023
2022
Gifi Aid debtor
Other debtor8
Prepairynent8
5,947
200
4,070
200
9. Credltor¥
2023
2022
A¢¢nLais
10. Analys15 Df Net Assets Between Funds
General
Funds
2023
Restrlcted
Funds
2023
Total
2023
Fixed Ass¢L5
Current A$8¢15
Curr¢nt Liabilities
1.883
24.551
(835)
1,883
25,576
(835)
1.025
Net ass¢is ai 31 D¢c¢mb¢r 2023
GeDer
Fullds
2022
Restrlcted
Funds
2022
Total
2022
Fixed Assets
Current Assets
Current Liabilities
209
29,222
(9J88)
209
30,670
(9,388)
1,448
Net a8set$ at 31 De¢¢mber 2022
I l. Volunt¢¢rs
In common with all congregatiotjs of the Church of Scoiland the Congregation beneflts from the contribution made by
volunteer5 who give their iitne and tslents willingly for the benefit of the Church. Thc areas of congregational life which rely
on the coniribution of volunteets are tnany and varied attd much of the activity would be unable io continue weJE it not for the
¢ornmitment shown.

15
Glenrothes Chrtst's Ktrk
Notes to the flnancial statements for the year ended
31 December 21123
12. Movement In Fundi
AtlJ•n
21J23
Incomlng
Resources
Outgolng
Resources
At 31 Dec
2023
Transfers
Unrestrieted Funds:
General Fund
Designated ￿nd- Future Fund
Restricted Funils:
Guild
18,784
1259
43.732
(37,234)
(942)
25,282
317
1.448
1.075
(1,498)
1,025
Tot41 Funds
Movemtnt In Fundi
AtlJ*
2022
JD¢oming
Resources
Oylgoing
Re50urce$
Ai31 Dec
2022
TTan5f¢r
Unre$lricted Funds
General Fund
D¢.signaied fund- Futtwe Fund
Restrlcted Fundi:
Guild
16,025
1,494
43,920
{41.1611
(2351
18,784
1,259
955
1,384
(891}
1,448
Totsl Fund$
The FU￿re Fund was used iowards the purchase of th¢ H>TrDal Plus which allows us to have organ mu$1¢ without the need of
an organist.
13. Collfftlons for thlrd partles
Christian Aid
435