The Church of Scotland Methilhill and Denbeath Parish Church lilljl1iI. ?IiiiiiiiliVIII Illiiiiiii RECEIIryS AND PAYMENTS ACCOUNTS for the year ending 31st December 2024 Congregation No: 251528 Charity No: SC 007949
Referenc¢ and Administrative Information CbArity Name: Methilhill and Denbeaih Parish Church Charity Registration Number SC007949 Congreg4tioll RefereD¢e No: 251528 ContAet Addreu: 81 Ashgmve Methilhill Lcvcn Fife KY8 2DY Trngtees Minister Klrk Session CongreR*tlonal Board Principal Office-bearer5 Minister: Session Clerk Ll¢rk to the EJo8rd.. chUh Treasurer. Independeni Examlner Bankers The Ro)'al Elank ol- scotl]d plL (C) 23125 Rosslyn Street Kirkcaldy Fife KYI 3HW
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Doeument The Church is administered in accordance with the t¢mis of the Model Deed of Constitution. Recruitment and Appointment of Trustees Members of the Kirk Session and ihe Congregational Board are ihe charity trustees. The Kirk Session members are the elders of the church and are chosen from ihose members of the church who are considered lo have the appropriate gifts and skills. The minister. who is a member of ihe Kirk Session. is elected by the congregation and induCd by Presbytery. The Congregalional Board is appoinled from within the congregation and members of the congregation are invited to nominate individuals who are believed to have the skills and commitment lo contribute to the management affairs of the Church, to become members of the Board. Board Members are then appointed at the Staled Annual Meeting and serve for a period ol. three years after which they musi seek re-election al the nexl Slated Annual Meeting. OrEani8Ational Structure The Congregaiional Board is chaired by the minister and meets eight limes in a year. The Kirk Session which meets eight limes a year is responsible for spirilual affairs within the church. Objectives and Activities The Church of Scoilund is Trinitarian in doctrine. Refomed in tradition and Presbyterian in polity. It exists (o glorify God and to work for the advancement of Christ's Kingdom throu8hout the world. As a national Church. li acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through 8 territorial ministry. li co-operates with other Churches in variou5 ¢cum¢nical bodies in Scotland and beyond. The congreglliion celebrates the Sacrament of Holy Communion four times per year. there are special family services at Easter and Christmas, and a special Bereavement Servic¢ 15 held in the autumn each year. This year we have held regular Cafe Church services which have been well altended. We join with the local branch of the British Legion for Arniistice Service at the local War Memorial and later in Ihe Church. Other organisalions which help us to serve the community are thc Guild, the Knitting Group and Women's (iroup. Achievements and Performanee Wc do not record altendances at ihe above services, however. they are all well received and attended by members of the cun¥re¥alion and other people from the community. During this past year we have been able to conduci Christmas and Easter Services within local Care Homes. We have continued io shore in Bible Studies, including a weekly zoom session with our friends from Trinidad. and Lent Bible Studies with members of Bu¢khaven and Wemyss Church. We hav¢ ontinued to develop our outreach through participation in the local 'Doon the Dam, Pmject with other local community groups. We have been activ¢ly involved with the Rainbow Group and Connecl in partnership with Wellesley Chuwh and others. Other joinl ventUS have included Holy Week Services and the World Day of Prayer. and participation in the Chaplaincy Team at Levenmouth Academy. Through our Community Development Worker we are runnin8 Lcgo Clubs within local schools. We have a150 shared Ihe good n¢w5 of Christmas with Primary 6 pupils from 4 local Schools through Bubblegum and Fluff. During this past year we have worked very hard to prepare for our Union with Buckhaven and Wemyss.
Trustees, Annual Report (cont) Year ended 31 December 2024 Financial Review The main sources of income for the church come from Wttkly Offerings and anonyinous donations, luneral donalions and wedding lees. regular t.und raising, and renlal of church hall io young people s ¥rciups. A claim for Ciift Aid r¢laling to 20234 accounts has been made in the currenl year. The dcsignatcd Rcscrvc Fund shows an incrcasc of £2194 duc to mainlcnancc costs bcing met from Gcneral Reserves Policy It IS the Trusl¢¢y FX)Ii¢y io hold reserves Lovering for anticipated expenditure in the first six months or any year this includes designated funds. At the end of the year th¢ Church had £30,104 of cash funds of which £12.864 was designal¢d for Reserve, £2.634 for designated Guild eXnseS, projecls and affiliation fees and £700 for designated Women's Group expensvth. 'I'he remaininL4 balanLe ol" £13.906 is Ldrried lorward for nornial expenditure. Th¢ church also held £2,246 of restricted funds which have been provided r()r ihe purwses spe¢itied in Note 2 Statement of Trustees, Responsibilities The member% of thc Kirk Se%4icin / Con¥regational Board must prepare financial 51aiemcnts ,hICh giTrc su1Clent detail io cnablc an apprcciation of thc Iransactions of ihc Church during the tinancial year. Th¢ m¢mb¢rs ot th¢ Kirk Session I Congregational Lloard are responsible lor keeping proper accounting record5 which, on reques(, must retleci ihe financial position of the C'hurch al that time. -rhis mutsi be done lo ensure Ihat the linancial statements comply with the Charitie8 and Tru%tee Invc'stment (S¢oiland} Act 2005. Ihc Charilies Accounts (Scoiland) Regulaiions 2006 atid the Rcgulalions Anenl Congrcgalional Finance approved by the Cienerul A5mblY of the C:hurLh i)t' Scotland in 201)7. 'fhey 4ilsv resp()nsible lor l¢gUardIng th¢ ilSSLts of th¥ Lhur¢h and must take redsonable steps for the prevenlion an(Vor detection of fraud and other irregularities. Approved by the Trustee5 and signed on their bchalf, Dale: 26103125
Independent Examiner's Report to the Trustees of Methilhill and Denbeath Parish Church I report on the accounts of the charity for the year ¢nd¢d 31 si Decetnber 2024. which set out on pages 5 to 9. Respeetive responsibilities of tni8teeg And examiner The charity's trusiees are responsible for the preparation of the accounts in accordance wilh the tenns of the Chariiies and Truslee Investrnent (Scotland) Act 2005 and the Charities Accounts {Scoiland) Regulaiions 2006. 'I'hc charity trustces consider that the audil rcqutrcmcnt of Regulation 10{1) (d) of the Accounts Regulalions does nol upply. It is my resrK)nsibility t() examine ihe accounts as required und¢r s¢ction 44(1) {c) of the Act and to state whether particular matters have come to my attcntion. Basil of independent ex4miner'8 $tatemtnt An examination is carried oul in accordance with Regulalion I l of the Charities Accounts (Scoiland) Rcgulations 2(M)6. An cxamination includes a review of thc accounting r¢¢ords kept by the charity and a comparison of the accounts presented with those records. It also includes L()nsiderniion cil. any unu.%udl items or di.sclo%ur¢s in ihe a¥¢ounts. and secks cxplanation5 from the trustccs conccrning any such rnattcrs. Thc proccdure8 undertakcn do not providc all the evidence that would be required in an audit. and consequently I do nol express an audit opinion on the view given by the accounls. Independent examiner's statement In ihe course ol. my examinaiion, no matter has come to my attention which g?ives me re&sonable cause to believe thal in any material resp1 th¢ r¢quircmcnts: to keep dLLounlinbp reLords tn aLLordance with Section 44 (1 }(a) of the 2005 Act and ReBulation 4 ol, the 2006 ALLounts R¢gulÉlti()ns. and to prepare accounts which accord wilh the accounting record5 and comply with Regulalion 9 of the 2006 Accounts Regulation5 have not been met. (Jr to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 2710312025
Methilhill and Denbeath Parish Church Recei ts and Pa ments Account Year ended 31 December 2024 Uttrts¢ri¢t¢d Restri¢¢¢d Fund5 Fund5 Ehdowment Funds Totsl Totsl 2024 2024 2024 2024 2023 Recei Donations '8a¢i¢S ALli¥iiies liv (JertIng Funds Note 27.919 242 28.161 1,000 5.887 165 29.868 5.887 165 5.809 137 Investment income 34.971 242 35.213 35.814 Rcntal of premi5CS Sale of &%x'L% Sale ol'inves¢meThts Gr#nis Rcc¢ipi% fri>m (icncrul'lrusltts RLLYiPiS from other Lharithle activities Tronsflr of LJnion B#l8tK¢ OlhLr Rcccipts 9.150 9,150 6.128 2.800 2.8(X) 67 668 250 67 608 1.262 Total Recei 44,188 3,710 47.898 43.J14 ments Lo¥ts ofg¢neralin¥ funds CharibIe aLIiViIi¢ (iraill and donalions GOVernCe w5ts 383 37,031 75 23 383 37.3J2 .743 25 482 44.149 1.262 25 521 Total Pa meDts 37.514 2,189 39.703 43.918 Excess of Reeeipts over Payments for the year Ixfore transfers 6.674 8.195 12.4041 Tr4DSfers 1301 30 Excesy of Recelpts over PAyments for tbe year 0.644 8.195 I2.4}
Methilhill and Denbeath Parish Church Statement of Balanees At 31 December 2024 Unrttstricted Restricted Endowmtnl FMnd$ FMnd$ TotAI Totsl 2024 2024 2024 2014 2023 Note IIAnk& De Bonk & de11 bolances brouKhi forward 23,460 695 24.155 2&559 Movemeftt in year: -.¥LLs% uf RILLIPL¥ Dv¥Y Paymenis for the y 6.644 1.551 8.193 12.4(Ml Uank & d¢posii b¢¢$ 30,104 2.246 32.350 24.155 Investm lue Aysets tiitt Aid R#¢ivabl¢ 3.226 3.226 2.614 Li4blliti Losi Dl'ryir not yet hillcd The accounts were approved by the Kirk Session and Financial Board on 26103125. For and on behaifof the Kirk Session and Financial Board
Metbilhill and DenbeAth Pgrish Church Statement of Balances ]Yotes to the Accounts l. Trustee Remuneration and Relsted Party Trans&¢tioDs During the year, 3 trustees received reimbursement of ex Lli%¢% Ii)lallin , £2852. This includes £1686 Minister's expenses and Council Tax. In addition. vho is a member ot. tl)L Kirk Se5sinn. received £1086 for providingT her services Lliuibli Ul-libei durinbi the year an ho is als0 & member of ihe Kirk Session, received £80 for Secretary's Expensc% li?r her roll in ihe Womens Group. 2. Movements in Funds AtIJAn At31 Det 2024 21124 Rtttlpts Plyments Tr&ngfer¥ Unrestritted funds Ik'.%1¥nu.d l.ubrir trund D¢sIgn¢d tiuild Fund l)L'%lgn4d WomLll'4 Cimup Fund (ieneral trund 10.670 2.504 336 9.95n 23.4(J(I 2.194 2.042 1,975 37.977 44.188 12.864 2.6.14 1.312 1.431 .14.771 37.514 16QOI 750 1.1.9nfi ijui 3U.104 Restricted fundy ri(>wtr Fund Vi¥ilnr4' P'un 261 233 30 248 434 52 2,A(KJ 288 198 G¢n¢r41 l.und IK¢slTiet•Jl Ci)IILxlivn fur lliird PartiL5 1.8(K) 456¥ 2.189 695 3.710 30 2,24(J F.ndowmen¢ funds Total fund$ 24.155 47.¥I)¥ 3t).7113 32.350 Pu s ol. Desi ated Funds Reserve Fund.. The Trustee5 agreed that FabriL Fund nam¢ bc ¢hanb¢d lo Reserve Fund. Repairs elc: be paid from (ieneral fund and money Iransf¢rr¢d from Reserve when n¢ceS. Ciuild Fund.. I'he 'l'rustees have set aside funds fvr fiuild expense5. projeLt5. and afyilialion fecs. Wnmen's Ciroup Fund.. The Tru5tecs havc scl aside funds for Women's (Iroup expenses. se.% of Restricled funds Floiv¢r Fund.. -Ihis is a tund lo provide flowers for display during services of worship. Visitor5 Fund.. This 15 a tund to providc &Jifts for senior members at Christmas und a mcal and a concert in the Autumn each year. General Fund.. -l-he Mission Grani and Se&lcom Grant is for the purpose of engaging with pupils from Ii)cal sLhools and th¢ Iwal community.
Unrestricted Rtstri¢ted Kndowmettt Funds Futhdj Funds 2024 To¢•1 2024 Totsl 1024 2024 2023 Noti Analysis of Donations 'I.'U SLh¢tn¥ Invn Gitl Aid) Gift Aid l)Dnaiions Tts Recov¢T¢d on Clift Aid Donations OTdin4ry OtTerings Iopen Pla¢¢l Other OtTLring& Donations ¢1 7.995 5.975 3.494 2,808 23.916 44.188 7.993 5,975 3,494 2.808 27.626 47.¥9¥ 7.838 6.017 3.546 2.745 23.368 43.514 3,710 3.71() Analysis of Other Income Lili and Work Donations Utiliiy R¢fundsllnsuran¥¢ Claim 3. Tot1 Receipts 44,188 3,710 47.898 43.514 Anglysis of P8yments Costs of generatlng funds Investm¢t)i M8nagff4' fees OITcrin8 ¢nvelopes 152 152 152 152 Chriloble a¢tivi¢ies Mini%iric4 & Mission allo¢wion Pr¢shry dues Voluntary Addition Siipend Mini%t¢T'S expenses Minislcrial AssiSWIC¢ Pulpii supply Oiher s¢otTing costs Fabri¢ rcpairs & mainienance CounLiI'I' IIL'AI and light InsurJnL 15.671 961 13.671 14.933 240 240 480 200 4¥U 2(M) 3.086 5.9110 1.446 4.154 2.2154 3.0116 5,980 1.446 4.154 2.284 2.896 14.466 1.394 2.322 2.153 Oiher building costs C'hUh affice ¢xp¢nse5 l)rgdn & tnusic I'rinlin& stsiioncry and t&8¢ Other ¢xpetlSe5 16 2.¥19 37.337 16 40 2.1811 2.luy 5.008 39,526 6.486 45.N93 Governance costs Independent exllminer's fee5 25 25 25 4. Totsl PaymeDts 37.514 2.189 39.703 45.918
- Mioi$¢er'$ Stipend All Church of Scotland congregations Contribute to the National Stipend Fund which bears the cost of all minister's stipends and employer's ¢oniributions for national insurdnce, pension and housing and loan fund. Miniters, stipends are paid in accordance with the national stipend scale. which 15 related lo years of servi¢e. For the year under review the minimuTn stipend was £31,642 and the m&ximum stipend (in the fifth and subsequeni years £38.884.) For 2024. the 0$$ G2G contribution wa5 £20,027 less Stipend Endowment Inwme of £4,200 and Transition funding of £200 resulting in a net Giving to Grow conlribution of £15,671. 2024 2023
- Collections for Tbird Parties chris11 Aid 3(M) 320 420 S.T.A.N.D. 'rurk¢yl8yria Appe41 P(Trppy Scotland Levenmouth FO0bank Doon the Dwn 236 48 56 4XII 668 1.262
APPENDIX FUIYDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held ai 31 December at cost Consolidated Fabric Fund (Trdditionally Mixed Fund) 31,872 31.872 Market Value of Balances at 31 December 40,348 22,204 REVENUE ACCOUNT Credit Balance at 31 December 3,768 2.101 10