**Charity Registration No. SC007453 (Scotland) Congregation No. 241464 (Scotland)**
# **ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE CONGREGATIONAL ACCOUNTS TRUSTEES ANNUAL REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
**Page 1**
## **CONGREGATIONAL ACCOUNTS**
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31[ST] December 2024**
The Trustees present their annual report and financial statements for St Ninian’s Parish Church of Scotland for the year ended 31[st] December 2024.
## **Trustees:**
- **Kirk Session Members** Mrs M Henderson, Mrs J Muir, Mrs F Buchan, Mrs B Murray, Mr B Lynch, Mr A Erskine, Mrs N Lynch, Mrs I Erskine, Mrs M Gerrard, Mrs L Scotland, Mrs E Fulton, Mr D Murray, Mr J Turpie, Mrs A Marshall, Mrs M Baldwin, Mr T Baldwin, Mrs E Oliver, Mrs M Davidson, Mr J Thomson.
(19 Active Members)
- **Minister**
- **Interim Moderator**
- **Session Clerk**
- **Church Treasurer**
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- **Registered charity number** SC007453
## **Congregational Reference Number** 241464
## **Independent Examiner**
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## **Contact Address**
14 Louise Street Dunfermline, Fife KY11 4AU
## **Bankers**
Bank of Scotland 1 Bothwell Street Dunfermline Fife KY11 3AG
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **Structure, Governance and Management**
## _**Governing Document**_
The Church is administered in accordance with the terms of the Unitary Deed of Constitution.
## _**Recruitment and Appointment of Trustees**_
Members of the Kirk Session are the Charity Trustees. The Kirk Session are the Elders of the church and are chosen from those members who are considered to have the appropriate gifts and skills.
## _**Organisational Structure**_
Members of the congregation are invited to become members of the necessary committees to assist with conducting the business of the church. These committees meet as and when required and then report to the Kirk Session at designated Kirk Session meetings. Kirk Session members head up the various committees but cannot be involved in more than two committees.
This way of ‘doing’ the business of the church seems to be working very well and negates the need to have a full meeting every month.
## _**Objectives and Activities**_
The Church of Scotland is Trinitarian in Doctrine, reformed in tradition and Presbyterian in Polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every Parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
## **Activities particular to St Ninian’s Church are as follows:**
Sunday services of worship; Still Waters Healing Ministry; Creche (when required); Craft Group; 7 – 11 Club (for children aged 7 to 11 years); Circle of Friendship (for folks aged 55 and over); Brownies; Rainbows; Prospects (for people with learning disabilities); Prayer Shawl and Comfort Squares Ministry; Wednesday Coffee morning; Women in Mind (Self-Support Group); and Flower Ministry.
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
**TRUSTEES’ REPORT**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **Achievements and Performance**
## **2024 at Dunfermline St Ninian’s Parish Church**
Thanks be to God that throughout a year of challenges, St Ninian’s Church has continued to thrive and reach out to our local community in Abbeyview.
St Ninian’s is a member of the Faith Based group of Churches working in cooperation with Fife Council’s Community Development Team – Dunfermline.
## **Leadership changes in 2024**
In February 2024, was appointed as Interim Moderator by Fife Presbytery. Throughout 2024, St Ninian’s was blessed to have
## **Worship in St Ninians**
Public worship occurs at 10.30am on Sunday mornings throughout the year. In addition to weekly public worship, we hold addition services of worship.
During Holy Week, a worship service was held each day from Palm Sunday to Easter Sunday, the weekday services starting at 7pm each evening and at 10.30am on Holy Saturday.
The Still Waters Healing Ministry has been successful throughout the year and continues to meet between 2-3pm each Monday afternoon.
We have a Welcome team who warmly greet all arrivals to our Church. Our long-standing Organist, Mrs
has continued playing music for Sunday services and other Church events.
continue their long-standing Prospects Group Worship once a month, alongside Mrs
of St Leonard’s Church (a collaboration which stretches back many years) to give a joyous time of worship, praise, music, and activities for people with learning difficulties and disabilities.
## **Fife Presbytery Mission Plan**
The Fife Presbytery Mission Plan was approved by the General Trustees of the Church of Scotland in November 2022. St Ninian’s Church building was classified as “A” – that is, to be retained during the 5-year Mission Plan. The Mission Plan instructed all the churches in the Dunfermline South & East Group - that is, Dunfermline East, St Leonards, St Margaret’s, and St Ninian’s – to establish closer collaborative working practices based on the 5 Marks of Mission published by the Church of Scotland. Throughout the year, the cluster held meetings to discern God’s future for the 4 churches.
As part of the closer collaborative working, St Ninian’s hosted a Cluster Songs of Praise evening in June
## **Trustees**
At St Ninian’s, Kirk Session Meetings (i.e. Trustees meetings) were held throughout the year in person to discuss the way ahead. All Elders (Trustees) were actively encouraged to undertake an annual Safeguarding training course run by the Church of Scotland.
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **World Mission**
St Ninian’s actively participated in Thy Kingdom Come 2024 Prayer initiative and also supported the World Day of Prayer in March 2024.
## Donations to Charity
We also continue to support with financial contributions the following charities: Poppy Scotland, Marie Curie, Dunfermline Food Bank and Mission Aviation Fellowship.
## **Work of Elders**
The Finance group, led by , work tirelessly each week to ensure the weekly offerings are processed and the church financial records are kept up to date. The Property Group, headed by Fabric Convener , have continued to do sterling work maintaining both the Church building and grounds and the Manse. Church Officer also works tirelessly to ensure the organisation and smooth running of the interior of the church in hall lets, weekly groups, events, and Services. The Flower Ministry led by is appreciated in both the beautiful changing seasonal floral displays within the Church and by the recipients of flowers given pastorally every Sunday – witnessed by the thank you cards often read out at Sunday Service.
## **Communication with Church Members**
Weekly intimations are part of our regular Sunday worship. Throughout 2024, we printed a weekly Order of Service and newssheet which also gives Church Contact details.
Our Pastoral Team continued to care for our members who have not yet felt able to return to church. Our Church Magazine is still being produced quarterly. The magazine is printed, and hand delivered to the congregation by Elders and also by post. There are also copies available in the Church. The two outside noticeboards are regularly updated by with current information. These are some of the
ways in which we try to keep everyone informed of what’s happening in and around the Church and community.
## **Weekly Church Life**
During 2024, attendance at events and groups in the church building continued to grow.
The Circle of Friendship continues to meet on Thursday afternoons and through music and laughter give much support and pastoral care to many members of our Church community. The Still Waters Healing Ministry meets on Monday afternoons. The Craft group meets up every Tuesday afternoon.
The Wednesday morning cuppa meets every Wednesday morning 10.30 m to 12.30pm with an average of 30 people each week enjoying fellowship and a light bite.
## **Fund-raising**
Fund-raising initiatives, including the Autumn Fayre, and many other occasional events, have been held throughout the year. The Projects Group does the work of planning and catering for these special events, in skilled, imaginative, and good-humoured ways. Our congregation have been very generous with their response to these events!
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## **ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE CONGREGATIONAL ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## Youth Ministry
Our Youth Ministry was able to continue throughout the year, with a number of participants receiving an SQA award.
## Mental Health Support
Our Women in Mind Group continues to meet weekly to offer peer-led mutual support and encouragement.
## **Financial Review**
Overall the charity funds decreased during the year by £6,051 (2023: increase £6,404). Income increased over the period by 15.6% to £70,953 (2023: £61,374), whilst payments increased by 40.8% to £77,004 (2023: £54,691). The primary running of the charity is via the General Fund which supports the day to day running of St Ninian’s Parish Church. Within the General Fund, there was a decrease of £1,514 (2023: increase £9,133).
Income from offerings and Gift Aid increased from 2023 by £728, an increase of 1.9%. Gift Aid Offerings and tax clamed on Gift Aid increased by £1,651 (2023: decrease £4,891) but other offerings decreased by £923 (2023: increase £273).
Youth Ministry received 2 grants. £2,000 was received from Youth Scotland and £555.66 from Fife Presbytery for Lego Ministry.
The Church also held £388 (2023: £388) which has been provided for the future alteration/development of the church.
## **Reserves Policy**
It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds as a contingency against a decrease in income or the occurrence of unexpected expenses. At the year end the Church held unrestricted cash funds of £38,500 (2023: £44,805) of which £2,540 (2023: £2,540) had been designated for the Fabric fund.
The Trustees have assessed the major risks to which the Church is exposed and are satisfied that systems are in place to mitigate exposure to major risks.
ST NINIAN'S PARISH CHURCH OF SCOTLAND: DUNFERMLINE
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CONGREGATIONAL ACCOUNTS
TRUSTEES, REPORT
FOR THE YEAR ENDED 31ST December 2024
Statement of Trustees, Responsibilities
The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an
appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are
responsible for keeping proper accounting records which, on request, must reflect the financial position of
the Church at that time. This must be done to ensure that the financial statements comply with the Charities
and Trustee Investment (Scotlandl Act 2005, the Charities Account5 (Scotlandl Regulations 2006 and the
Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in
2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps
for the prevention andlor detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date...22 April 2025...................................
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **INDEPENDENT EXAMINER’S REPORT**
## **FOR THE YEAR ENDED 31[ST] December 2024**
I report on the financial statements of the Church for the year ended 31 December 2023, which are set out on pages 8 to 16.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
An examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the financial statements.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare financial statements which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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**Date…30 April 2025**
**Page 8**
## **ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
## **CONGREGATIONAL ACCOUNTS**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE YEAR ENDED 31[ST] December 2024**
|**Unrestricted**
**Funds**
**2024**
**Receipts**
**Note**
**£**
Donations
**6**
59,904
Fundraising Activities
1,464
Grants
2,556
Other Income
5,634
**Total Receipts**
69,558
**Payments**
**7**
**Charitable activities**
75,862
**(6,305)**
**Surplus/(Deficit) for the year**|**Restricted**
**Funds**
**2024**
**£**
1,395
-
-
1,395
1,141
**254**|**Endowment**
**Funds**
**2024**
**£**
-
**0**|**Total**
**Total**
**2024**
**2023**
**£**
**£**
61,299
52,872
1,464
1,187
2,556
1,000
5,634
6,314
70,953
61,374
77,004
54,691
**(6,051)**
**6,682**|
|---|---|---|---|
**Page 9**
## **ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE CONGREGATIONAL ACCOUNTS**
## **STATEMENT OF BALANCES**
## **FOR THE YEAR ENDED 31[ST] December 2024**
|**Unrestricted**
**Funds**
**2024**
**Note**
**£**
**Bank & Deposit Balances**
Bank & deposit balances
44,805
brought forward
**Movement in year:**
Excess of Receipts over Payments for the year
(6,304)
Bank & deposit balances
carried forward
38,501|**Restricted**
**Funds**
**2024**
**£**
1,105
254
1,358|**Endowment**
**Funds**
**2024**
**£**
-
-
0|**Total**
**Total**
**2024**
**2023**
**£**
**£**
45,910
39,226
(6,050)
6,683
39,859
45,910|
|---|---|---|---|
The accounts were approved by the Kirk Session on 22 April 2025
For and on behalf of the Kirk Session and Financial Board
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**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **1. Trustee Remuneration and Related Party Transactions**
, Interim Moderator received £250.70 reimbursement of expenses during the year. There were no related party transactions during the year (2023 - none)
## **2. Unrestricted Funds**
These are unrestricted funds which are material to the Church's activities made up as follows:
|General Fund|**Balance at 1**
**January 2024**
**£**
26,589
26,589|**Incoming**
**Resources**
**£**
58,113
58,113
|**Resources**
**Expended**
**£**
(47,233)
(47,233)|**Transfers**
**Balance at 31**
**December 2024**
**£**
**£**
(12,395)
25,075
(12,395)
25,075|
|---|---|---|---|---|
General Fund: This fund is to allow the day to day running of the Church.
## **3. Restricted Funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
|Flower Fund
Property Development Fund
Benevolent Fund|**Balance at 1**
**January 2024**
518
388
199
1,105|**Incoming**
**Resources**
1,395
-
-
1,395|**Resources**
**Expended**
(1,141)
-
-
(1,141)|**Transfers**
**Balance at 31**
**December 2024**
-
772
-
388
-
199
0
1,358|
|---|---|---|---|---|
**Flower Fund:** This is a fund to provide flowers for display during services of worship and for distribution to the sick, bereaved and housebound in the parish.
**Property Development Fund** : This is a fund to assist with the cost of church alterations.
**Benevolent Fund:** This is a fund to provide financial assistance to those with pastoral support needs in a crisis situation. (it is the Kirk Session account administered under the discretion of the Minister.)
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **4. Endowment Funds**
Endowment funds represent assets which must be held permanently by the Church. Income arising on the endowment funds can be used in accordance with the objects of the Church and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund.
Account closed in 2022 with funds transferred to General Fund designated for Mission in the Parish.
## **5. Designated Funds**
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
|Fabric Fund
Tea Fund
Craft Group
Guild Fund
Circle of friendshp
World Mission
Youth Ministry
Mission in Parish (David Lawrie Fund)
Coffee Morning
Cairn Movement (Seeds for Growth)
Locum Minisrty
Still Waters
Women In Mind|**Balance at 1**
**January 2024**
2,540
423
489
100
2,712
3,731
4,985
1,941
265
400
-
-
628
18,215|**Incoming**
**Resources**
-
645
430
-
4,559
-
2,915
-
2,895
-
-
-
-
11,445|**Resources**
**Expended**
-
(201)
(266)
-
(3,133)
-
(5,032)
-
(1,566)
(900)
(17,482)
(49)
-
(28,630)|**Transfers**
**Balance at 31**
**December 2024**
-
2,540
(500)
368
-
653
(100)
0
(600)
3,538
(3,731)
-
-
2,869
(1,941)
-
-
1,594
500
-
18,697
1,214
70
21
-
628
12,395
13,425|
|---|---|---|---|---|
**Fabric Fund:** The trustees have set aside funds for purchasing new equipment and furnishings.
**Tea Fund:** This is a fund to provide tea, coffee (refreshments) after services of worship and any profit made is distributed to charities or used to replace small kitchen equipment.
**Craft Group Fund** : This is a fund to encourage the sharing of craft skills and raise money to support charities at home and abroad.
**Youth Ministry** : This is a fund to provide a good foundation of support both spiritually and emotionally for the younger generation in the community.
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
**Guild Fund:** This is a fund to provide fellowship to men and women who are either members of St Ninian’s Church or live within the area of Abbeyview. It raises funds to support other charities all over the world as specified by the Church of Scotland Guild, within a three year strategy. The Guild is currently ‘paused’ for the foreseeable future.
**Circle of Friendship Fund** : This is a fund to provide and maintain an organisation within the church for elderly retired people who are either members of St Ninian’s Church or live within the area of Abbeyview.
**Women In Mind Fund** : This is a fund to support a Women’s Wellbeing and peer support Group.
**World Mission Fund:** This is a fund to support the wider work of the Church through local church involvement as in our twinning with a congregation in Orlova, Czech Republic. Fundraising and donations support visits between ourselves and the Evangelical Church of the Czech Brethren in Orlova. This fund is now closed and was utilised for locum minister.
**Mission in Parish** : Transfer of David Lawrie Endowment Fund to provide funds for mission in the parish. This fund is now closed and was utilised for locum minister.
**Wednesday coffee morning:** This is a fund to provide fellowship to the local community providing fellowship and refreshments.
**Cairn Movement (Seeds for Growth):** Grant received to partially cover the cost of a pioneering ministry course being taken by our locum minister **.**
**Locum Ministry:** Funds to cover the cost of a Locum Minister full time for 6 months and part time for the remainer of the year.
**Still Waters:** This is a fund to support Healing Ministry.
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE**
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## **CONGREGATIONAL ACCOUNTS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **6. Analysis of Donations**
|**Donations**
Offerings (WFO)
Gift Aid Donations
Tax Recovered on Gift Aid Donations
Grants
Funeral Donations
Wedding Donations
Group Donations
Other donations
Hall Rental
Fundraising Events
Coffee Morning
Fabric Account
Flower Fund
Benevolent fund
Group activities
Charitable Collections|**Unrestricted**
**Funds**
**2024**
**£**
7,347
22,498
8,359
2,556
650
-
1,264
1,050
13,935
1,464
2,895
-
-
-
6,345
1,194
69,558|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
1,395
-
-
1,395|**Total**
**Total**
**2024**
**2023**
**£**
**£**
7,347
8,270
22,498
21,635
8,359
7,572
2,556
1,000
650
50
-
-
1,264
1,320
1,050
-
13,935
12,255
1,464
1,187
2,895
1,173
-
-
1,395
910
-
6,345
6,251
1,194
924
70,953
62,546|
|---|---|---|---|
**Page 14**
## **ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE CONGREGATIONAL ACCOUNTS**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
**7. Analysis of Payments**
|**Charitable activities**
Ministries & Mission allocation
Locum Ministry
Presbytery dues & Pulpit Supply
Minister’s allowable expenses
Fabric Repairs & Maintenance
Council Tax
Heating & Lighting
Insurance
Printing, Postage, Stationery, Publishing & Telephone
Communion & Bereavement Costs
Purchase & Maintenance Equipment
Cleaning Supplies & Church cleaner
Stewardship & Outreach
Flower Fund
Group activities
Other Expenses
Donations to Third Parties|**Unrestricted**
**Funds**
**2024**
**£**
17,796
17,482
1,189
890
4,145
-
9,611
1,754
2,373
39
1,162
5,899
5,257
-
3,133
4,092
1,040
75,862|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
1,141
-
-
-
1,141|**Total**
**Total**
**2024**
**2023**
**£**
**£**
17,796
17,664
17,482
-
1,189
1,600
890
1,076
4,145
5,691
-
-
9,611
4,422
1,754
1,655
2,373
2,568
39
76
1,162
1,765
5,899
5,228
5,257
1,084
1,141
948
3,133
4,562
4,092
5,463
1,040
891
77,004
54,691|
|---|---|---|---|
Our Giving to Grow (previously Ministries & Mission) contribution increased by £132 to £17,664 (2023: £17,664) However, £17,482 (2023: zero) payment was made for a Locum Minister. In furtherance to their duties, the locum minister and Interim moderator received allowable expenses totalling £890 in respect of travel expenses.
No Expenses in respect of secretarial costs (2023: Nil) Expenses in respect of organ maintenance amounted to £348 (2023: £348) Expenses in respect of pulpit supply amounted to £300 (2023: £130)
## **8. Minister’s Stipend**
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for National Insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale which is related to years of service. For 2024 the minimum stipend was £31,642 (2023: £30,135); Maximum stipend in 5th and subsequent years of service was £38,884 (2023: £37,032).
**ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE CONGREGATIONAL ACCOUNTS**
**Page 15**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **9. Collections for Third Parties**
|Life and Work
Christian Aid Week
Marie Curie
MAF
NESL
Poppy Scotland
Monies still to be paid
NESL
Poppy Scotland
Life and Work
Opening Monies not paid out
Add monies received this year
Total monies to be distributed
Less monies distributed this year|**2024**
**£**
435
205
412
80
62
1,194
80
62
12
154
0
1,194
1,194
(1,040)
154|**2023**
**£**
373
510
41|
|---|---|---|
|||779|
||||
|||-
|
|||(34)
924
|
|||891
(891)|
|||0|
**Page 16**
## **ST NINIAN’S PARISH CHURCH OF SCOTLAND: DUNFERMLINE CONGREGATIONAL ACCOUNTS**
## **APPENDIX**
## **FOR THE YEAR ENDED 31[ST] December 2024**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION**
**BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**CAPITAL ACCOUNT**
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December|**2024**
**2023**
**£**
**£**
6,548
6,548
9,583
6,911|
|---|---|
## **REVENUE ACCOUNT**
Credit Balance at 31 December 6,497 8,279