The Church of Scotland
Methilhill and Denbeath Parish Church
lilljl1i￿￿I. ?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..
chU￿h 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 induC￿d 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 ventU￿S 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 2023￿4 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 eX￿nseS, 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
su￿1Clent 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 A5￿mblY 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 resp￿1 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 (Jer￿￿tIng 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
Chari￿bIe aLIiViIi¢
(iraill and donalions
GOVern￿Ce 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 & de￿￿11 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'%lgn￿4d 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. Tot*1 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
Ch*riloble a¢tivi¢ies
Mini%iric4 & Mission allo¢wion
Pr¢sh￿￿ry 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'hU￿h 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

5. 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
6. Collections for Tbird Parties
chris11￿ Aid
3(M)
320
420
S.T.A.N.D.
'rurk¢yl8yria Appe41
P(Trppy Scotland
Levenmouth FO0￿bank
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