The Church Of Scotland Dysart St Clair Church of Scotland Congregatioo Ref No. 251529 Scottish Charity No. SC008991 Trustees, Report and Accounts For the Year Ended 31 December 2024 18 North Street. Glenrothes. Fife KY7 SNA 01592 610388 8 Mitchell Street. Leven. Fife KY8 4HJ 01333 425250 www.patersonboyd.com PATERSON BOYD & CO CHARTLP£D CERTIFIED ACCOUNTANTS
Dysart St Clair Parish Church Year ended 31 Detember 2024 Pages Contents TNstees' ATmual Report Ito6 Independeni Examinetrs Report to the TnlS StatemeT]i of financial Activiti¢s Balance Sheet Notes to the Accounts iito18 Appendix 19
Dysart St Cltiir Parish Chorth Trnstee5' Annual RVrt Yebr eDded 31 DecembEr 2024 The misiefx preseri ihe annual rport and finsncial of the tharity for the year 31 Dttmber 20?4. The financial staiarfflrs have b¢en prepartxi in dLLordance with the xx)uniing pulici¢x sa in rtot¢ I tu th¢ acix>unts and L<)mply with ihe Gen¢rdl Ass¢iiibly R¢gulaiioiis for Cuii8re8aiional Finance, thc Chariiies TTusiee Investtncni (Scoiland) Aa 2(M)5. the Chariiies Acwunrs {Scoilandl R¢gulation$ 2006 las aincnd¢dl and Accountin8 and Rq)ortin8 by Charities; Statcmeni of Reeommertded Praciicc appIlble io ¢hariii¢s preparin8 their a¢£fjunl$ in accordance wilh Ihe FinancHI Reporting Sthndard 4)plicable in the UK and Republicof Ireland eff¢¢riv¢ l January 2019. l Reference Admlnlstrthtlve Informailon CKg11ty Ngrne Dy*rt Si C]air Parish Church Scotiish Charity Re8iStraiion Number Se)8991 Contact Addrtss Carrndale 9 Piifour P18ce Kirkcaldy Fife KY2 6YI Klrk Ses$lon'. Dui'iiiby Ili¥ y4dr tli¥r¥ Iidi b¥bii ii%lil siiiLIiii85 of the Session whith inwlv•J all appoint¢d to ¢otttinue Ls adyisors 10 the Kirk Sc5SiOn.
Dysart St Clair Parish Church Trus¢ees' Annual Report Year ended 31 Defember 2024 Independent F.xaminer: Paierson Boyd & Co. Chancrcd C¢nifi¢d Accouniants 18 North Strcct Glenrothes Fife KY7 SNA BAnkers: Bank of Scodand Carb¢rry Road Kirkcaldy Fife KY13PA ObJectIve Actlvltles & Congregallonal A¢hlevements Th¢ con8r¢8aiion 15 a r¢8lStered charity. number SC008991 and is athninist¢r¢d in ac¢ordance with the tcnns of th¢ Decd of Constitution (Unitary FoT]n) and is subject io the AC and Regulations of the General Assembly of thc Church ofs¢otlaiid. The Church of Scotland is Trirtitarian in do¢trit, reformed in tradition and Presbyterian in polity. 11 exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it 8cknowledges a distinctive call and duty 10 brin¥ thc ordinances of rel110n to the peoplc in every pJri5h of Scotlond through a lerritorial ministy. It co-opcratcs with oih¢r Cliur¢li¢s in various e¢wneiiiLai bodies in Scoiland and Wond. VarioLL8 groups within the ¢hur¢h hav¢ rontinu¢d to rany oui their various roles widiout having to hav¢ Covid restrictions very Inu¢h in ihe forefroni of iheir plans. Th¢ various tules on prote¢ring from Coiid Siill exisi and are displayed where necessary but wc have been able to relum lo fuifi11in8 our Quireach projeci.s, caring for our congregation and mceling our financial cnin1tMertts. We held our twiee yearly Songs of Praise with the Carnieliie Convenl whi¢h has proved very popular with those who attended. Thi$ autUlT)n Saw us selling our Viewfonh Church Building and we are in Ihe process of completing ihe sale on the adjacent C'huith Hall. This was no easy decision bui as our ¢8regation (and our income) is diminishin8 we coulil not atlord to sustyin both sites. Outrech The parish cover5 the east of Kirkcaldy and Dysart where a large proFrt)rtion of th¢ eommunity is among the most deprived in Swi13lld' a¢¢ording to govcrnmcnl figures the Gallatownlsinclairtown ar¢a is in ihe lowest calegory for incL)m¢', cinployincnt. health and crime and the Dysart area is the second lowest for the first three along with education. The lowesi ¢at¢gory equating as poorest.
Dysart St Clair Pgrish Church Trustees, Awiual Report Year ended 31 December 2024 Outreach (eonlld) Our Outwch Group, along with memkn from netghtrM)uring churches. have Ixen crnting links in a housing development to the north of the parish where it is ho in the near Dre io ttiabl-'_:h )ionL erinr ministy relatsble to that particular area. The Kingdoin Park Initiolive will k led by th¢ir Mission Dirlr Initially it thought Ihot a part time Pioneer Minister would b¢ suffi¢i¢nl lo out thc work bui afiLI d full di%iussion upjil) th¢ Coii)Iniii¢e and Missioii Direcior li was feli thai with building work 5ri11 ongoing for ihe foreseeable fuDJre. making rl)e finished developmeni exlmnely large, that o full-tiine Pioneer Minister was whal would be needed 10 help deliver Mission and 8 Fr¢sh Expression of Church to Kingdom Pork. It is hoped thai we will be Able to advertis¢ for this position in the ne. year. Our Soup and Pudding Lunches. provided each Wednesday, and the Café on a Friday have. aftcr a sporadic tim¢ during Covtd, re-established themselves and are proving very p)wl8r with the local community. As Mentioned last year, we extended our provision lo a Thursday afternoon to provide a Warn) Space Drop In when the conirnunity ean pop in for l¢a or ¢off¢¢, a filled roll or a bis¢uil or if Ihcy prefer jusi a seat and a chai. This "Brew and a Blcth¢r" has proved r¢asonably popular witli soinc using it as a iiine for Lraft work.. this we or¥anis¢d a flower arran¥in¥ class wliicli proved so popular that 2 second one is planned for th¢ spring. The Communiry Council 'x4'alking group" using il io round up their tiine for a discussion RS to what is neededlrequired in ihe local are8. In addilion our c?h¢1 group has a colleclion of blankets. hats,, jumpers. etc that can be given to anyone in need of them and Fife Council use these days ¢0 provide evenis io helplinforn) th¢ community of whai is available to them locally. The Fvvdbank- Ihe Foodbank continues lo us¢ lh¢ Ouir¢aLh Hall. The ongoing dttnaiid in uur Loiiiinuiii¢y for this service is an unfortunaie necessity bui it is one which is well supported by ihe congregation Ihrough fundraising. The CAfe The Friday Cafe along wilh our Soup and Pudding Lunchey 15 back io full seTvi¢e and we have added a Wann Space DTOP In on a Thursday. KAn8dom Pgrk- Easter tiift bags* welcoming residents to Kin8dom Park, were delivered as well as newly pnnled leaflels giving full details of the churches who are involved $0 for. These Mo ventstrs were well received by the residents, Far¢share- We continue to work with Faresh8re initiative providing a larder for those in the communiry who need ac¢¢55 to additional food ai little or no cost. Thisconlinuing to prove successful and is used frequenily. Schools - there are two Primary schools and a Nurstry h0o] within th¢ Parish. Ai Chriskna$ one of the primarie5 held d service in the chUh which ihe children seemed to appreciate. Open Days- as always these aTe wn once a monih through ihe summer. Fundraising - Wc haye a number of events this y¢ar as w¢ll a$ having a re8ular table of m¢handise and Enarnlalade available lo help with th¢ chUh¢S finanS. i Our regular group3 of Bowler5, Toddlers and Crnchet still meet during tern) times, although the 'Crochet' group now seems to incorporate knitting, flower arranging and anbIng else thai ibe group f¢el is usefvuinleresting.
Dysart St Clair Parish Church Trnstees, Annual Report Year ended 31 Deeember 2024 FininciAI Revlew Th¢ principle sour¢es of income are weekly offerings. Gift Aid refund& fiJndrai$ing. church organisalion activiiies and hall let$. The Siai¢zneni of Financial Activities and Balan¢¢ Shed for the Chur¢h pmvide full details of thc f2nan¢ial position in the year to 31 December 2024. Th¢ Stat¢ent of Finan¢ial Activities shows a deficit for the year of £917 {2023.' £5,626). Total funds at the year-end w¢re £132,251 12023- £133,168). Details of income and expenditure for the year are shown in th¢ Ststanent of Finaiicial Activities and a8S(Kiated notes. Risk MAnagcment The Trustees acknowledge the financial risk facing the Church on a daily basis and make ev¢ry effort lo maii)tain an appropriate level of incoine to cover all foreseeable expenditure. The tDJstees are aware thai th¢r¢ is a risk of unexpected expenditure and attempt to hold sufficienr reserves to cover expendiDJre of ihis nature. Man4gln8 the Rlsks The process Éo sell the Viewforth buildings is now almost complele with just small detsils regarding the hall to be finished. Th¢ rule ihal all charges within Fife Presbytery can only Spd monies on buildings if it is deemed essential to keep the building wind and water-ti¥ht or for health and safety still applies for the foreseeable future. The Trustees acknowledge Ihe financial risk facing ihe Church on a daily basis, noi only with an ageing COnTatIon but also wilh the la¢k of in¢om¢ as lh¢ has been so few opportunili¢s io enabl¢ the congregation lo give their weekly donaiions. There has also been liiile or no OPPOTtunity for fund-raising io enhance our ineome although we have held a numb¢r of small fund-raisers over the year. In November ihere was the FK)5sibility of 4 SMAII granl if we were able lo ineel the requirements by extending the hours of our community café events lo provide focd and a warni sp8ce for any who wished lo use it. We have been lucky enough io obi8in this grant which will allow us lo provide three days of warmth and food for any Inember of th¢ community. Various on80ing repair works again needed to be carried out, and we still r¢nl out the Manse giving some income to assist with the running cosis of the Church. The Trustecs make every effort to maintain an appropria1¢ l¢v¢l of income to ¢over all foreseeable expenditure. They ar¢ awar¢ thai there is a risk of un¢xpecled expendire and attempt to hold sutTicienl reserves to cover expenditure of this nature. Reserveg poII¢y The charity trustees. have considered the reserves required and have taken into ac¢ouni iheir ¢urrent and fllre liabilities. It is the Tstee5. policy to hold reseTr'es of approximately six months. expenditure including dysignaied lunds. At the year end the Church held unrestricted funds of £126,115 12023= £127277) of which £97,719 (2023: £91,571) relates io the Ferguson Fund. which is reserved for the dev¢lopm¢ni of the spiriNal Welfa of ihe members and parish. The Church also held £5,406 (2023.. £5,168) of restricted fun&8 which have been provided for the PUTPOS¢S specified in Note 16.
Dysart St Clair Parish Church Trustees, Annual Report Year ended 31 Decernber 2024 Stru¢ture, Governan¢e Management The congregaiion is a registered chariiy, numt*r SC008991. During 2022 the administration of the Church was altered from being in accordance with the ternis of the Model Deed of Constitution to. Ing in accordance with the Unitary De of Constitution, i.e. the Kirk Session and the Congrcgalional Board of Administration We uniied into the single entity of the Kirk Session. NolwithstandiDg that alterdlion, the Church remains subject to thc Acts and Regulations of th¢ Generdl Assembly of the Church of Scotland. Governance Dysart St Clair Trustees now comprÈse the seventeen Ordained Elders of the KiTk Session but may also include any other Congregation81 members appointed by the Kirk Session. Currently there is one such appoinred Inember. The roles and Inembership of sub conunittees serving this Court of the Church are.. Fabri¢ and Finan¢e' Faith and Nurture. Mission and Outreach. Most of th¢ information regarding Services and evenis arc notifi via Fa¢¢ix)ok and posters are displayed wiihin the coinmunily and surrounding oreas.
Dys8rt St Clair Parish Church Tru5tees' Annllal Report Ye*r endd 31 Derember 2024 Truslees, Rfsyott¥lbilitie% In Relatlom to the Flnanclal S(atemeJJ(s The Lhdriiy'5 trUsie¢s lire responsible for preparing a truseS. annual repon finanLial Sleents in aLcurdanc¢ witli applicable law and United Kingdom Accounting Standards (United Kingdom Generdlly Aepted Accounting Practice). The law applicable to charities in Scotland requires the chariry trnstees to prepare financial ststements for each year which show a trne and fair view of the state of affairs of the charity and of tk in¢omin8 resources and applicalion of resources, of lh¢ charity for that pcri¢)d. In prwring th¢ financial stot¢m¢nts th¢ Ist5 r¢quired to: select suitable accounting poli¢ies 3nd then apply them consistently. observe the methi)d and principles in the applicable Charities SORP: make judgements and estimat that are reasonable and prydent., stht¢ Wh¢1h applIbI¢ acwunling 3tandard5 and 5141cm¢nts of r)Mmended practic¢ hav¢ bocn followed, subjeci to any departures dI10$ell and explained in the financial s(aiemeni4 prepare the financial slai¢menls on the going Concern basis ury1 it is inappropriai¢ io picsyme Ibal the charity will coniinue in oErraiional exisience. Thc trustCCS arc rcsponsiblc for kccpin8 propcr accountin8 rccords which disclosc with r¢8sonabl¢ accuracy ot any timc thc rin¢lll¥i4tl p)sili] vf di¥ Llwiiy Iv ¥uabl¥ di¥in iu ¢[isu tli¢ii tli¢ fiIi4Ul¥itil st¢ilriiieiiis LVli)ply wid) dic Chai'ili¢s aiid T]usices Inv&stmenl (Scotlend) Aci 25 and the Chariiies Accounis (s¢ollal} Rwlations 2006 (as amended). They are also responsible for safeguarding the asscls of the charity and hcnce for lakin8 reax)nable steps for the prevention and dele¢lton of fraud and oihcr irrcgularitics. Tli¢ trust¢¢s aFC rc3ponsibl¢ for th¢ maint¢nanrx and inlcgrity of th¢ ¢hJrity and financial infonnation on ih congrega(ion's websiie. Legislaiion in thc United Kingdom goi'erning the PT¢paraiion and dissemination or rinancial slal¢men15 may difter from legislation In other jurisdiclions. Approved by the Truste and sign trhptr knh2lf hir Date.. 20 May 2025
Dy5ari St Clair Pari5k Chur¢h Independent EJgrniiier'5 Report to the Trustee5 of Dy5ari St Clair Parish Chureh 'er ended 31 Deten7ber 2024 I report on th¢ aoUnts of the charity for th¢ vear ended 31 Decemlr 2024. which are sel out on the following pag&s. Respectlve respon51billties of ¢rusteu aDd examinff "rhe charily's ttustees ale iegponsible for the preparaiion of ihe xcounts in accordance with the trrn)s of ihe Cha]iiies and TTUSE¢e Investment (Scotlandl Act 2005 and ihe Charities Accounts (Scotland) Regulations 21KJ6 (&s ameMled). The chart(y trnstees consider thot the audit requiTernenl of Regulation 1011) la) to Ic) of the Accounts Regulaiions do¢s noi apply. It ig my responsibiliry to examine the ac¢ounis as required under se¢¢ion 44 (11 (cl of the Aci and to slate whether particular matter% have come to my attention. Basis ofIudepelldeni ex•miner'5 5tat¢m¢llt My examination is carried ouc in accordance with Regulation I l of the LlwitiL4 Accounts (ScoilaJJJl Regulation$ 2(K)6 {as amended). An exatnination ittclude% a review of Ihe accMIln8 recorts kepi by the chariiy and a compari50n of the accounts presenied with those recoi'ds. It alw includeq considerdtion of any unusual lIen or disclosures in the accotsnts and seeks. explanarions from the trustees concerning any such mailers. The procedureg undertaken th) rtoi pride all ihe evidence would be required in an audit. and consequenily I do not express an audit opinion on ihe view given by the accounts. Basls of Independeni examlner's siattmeni In the cour%e of my examination no maii¢r has ¢ome io my 811011ion: which gives me reasonable cause to believe ilHi in •ny meri¥l the rt4uiremenis: ¢0 ke¢p aQUnIn8 rfford5 in rdance with Sr£tion 44 (Ixa) of the 2(K)5 Act and R¢8ualtion 4 of ihe 2006 Accounts Regulations {a5 amended), and io prcpare accoun(s which accord with xwuniing Tword$ and wnpy wii Reguation 8 of th¢ 2006 Acwurtts Regulations las amended) ha¢ no¢ t¢en mer. or to which, in my opinion. atierttion should be drnwn in order to enable a Proper urKl¢rstanding of ihe 8ccount5 to be reached. Date.. 20 MAY 2025 Chart¢r¢d C¢rtified Arcountanls 18 Nonh Sireei GLENROTHES File KY7 SNA
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Dysxrt St Clair Prish Churth Note5 to the finaDc¥41 $t•temeDts for thty¢T ettded 31 Dettmbtr 2024 GeDer#l Enfortnatlon The charity is a public benefit entity. re8iSter&l &$ a djartty in Scth]8nd. Accounting Poli¢ies The principal accounting policies which have bcen applied Consis1 in the CUTrcnt and PT¢calirtg yew in dealing with itetti8 which Hre considered Inaterial ro thc accoun15. are sa out below. Bsl$ of preprAtlon The tinancial siatemenis have bttn PTepaTed in accordance wth Accouniing Rcporttll8 by ChaThiies'. Siaianent of Recommended PTactic¢ applicable lo chariiies pTaring iheir accounts in accordanc¢ with th¢ FinaJJcial R¢portin8 Standards applicable ill th¢ UK and Republic ofireland IFRS102} #nd ihe Finan¢i81]icporting Signdard appli¢abl¢ in the UK and Republic of Ireland IFRS1021, the Charities and Trnsiee Investment IScoilJnd) A¢1 2005 and th¢ Chorilies o¢eour)Is IS¢otlandl R¢8ulaiion> 2(MX> {as anKndedl. Fuiid5 Bre classified as eith¢r restricted fvnds unK5wicwJ fiJnd8 defin 45 follows.. riesiricicd funds are fund5 subjeci io specific T¢quirLynents as to th¢ir w$¢ whith may b¢ d¢¢l¥rcd by Ihe donors OT With their ouihority or ¢reai¢d Ihrough legal pr(Kessw bui $iill within the wid¢r objrfx$ Of the ¢hrity. Endowment ndS are funds which have bcen 8ivcn on the condirion thai the originlll c4pi¢al sum 18 not rnjuced. but the ino)m¢ ih¢refrum is u¥ed for the PUTP05e dcfin¢d in Hccordoncc with thc objects of thc tharity. UnreslriLied funds are expendable ai the discretion of the Irusiees in funher8nce ofihc objttts of Ihc thwlty. If parts of the unrcslriclcd fund4 are eannarked ai the disLreiion uf Ihe Injstees a particular PUTPOX. Ihey OT¢ de5ignaicd a5 8 s¢paTrt¢ fvnd. This dcsignaii¢Jn h&s an iidiiiini¥tr4live purposl only and docs noi legally resirici the INsiees' dixreiion io apply lh¢ fvnd. Endowment funds are fund$ whi¢h have beth 8iv¢n on the ¢oJ)dition th41 Ih¢ori8inal ¢4pitsl sum is not reduc¢d bul the in¢ome froin ihis capital is used for and in a¢¢ordan¢¢ with Ih¢ ¢ondiiiort$ of th¢ doo)lion or beque Income Income is r¢co8nised when the charity is eniiiltyj 10 the fitsnds. any Orn¢t condillons attached io th¢ i¢Milsl of income have bccn ma, it is probable that the income wll be received. ond the omounts cfjn bc measur reliably. Expens¢$ Expenditure 1$ wo8nised on 8n accruals basis ag the liability is incurred. j Tinglblt Flx¢d is$rfs The Chtriiy hA8 the righi its occupy and use for lis charitable obje¢tives certain tn8iblE fixed asscts. including Ihe Church. halls Hnd manse. vc51cd in the Chtjrch of Se4>tland General Trusttts. The prrKeeds of le of at)y of Ihc buildings would b¢ paid to the Gencr81 TnJstc&% and accordingly the buildings have no value in the balantt shctt. No considcraiion is payable for the use of thcs¢ a55et5. Expcndiiure incurrcd E>n ih¢ r¢pair and rnaini¢nance of these ass5 is charged a5 rcsource5 eX¢]¢d in tk S1nI of Firwiciol Aclivities in the period in which ihe ligbility Lrise$ All iangiblc fjxed assets costing in ¢x(S of £5.0(M) and having a lifc Cxprrlancy to Ihe tharity gftatwthan one year. oth¢r than thos¢ A4Uired for spe¢ific PUTPOSCS. arc capitalised. Depreciaiion will bc providd on a slrnight lin¢ b951$ to wriie off the cosi OT initial value. less residual value, of th¢ tangible H55¢t5 0v¢r Ih¢iT ¢s¢imat¢d us¢fvl li Inv¢stment¥ Fixed asset investments are sthied ai market value ai the b&lance shee¢ dale. Urbreali5¢d gain5 and losses represeni th¢ diff¢rn¢e between the mark¢i value al Ihe beginning and end of thc financial yfdr or, if purcha5d in th¢ yf4r the diffe]Entt lwee Cosi and mgrkei value al the ertd of th¢ y¢ar. R¢ali%d gains und losses r¢pT¢s¢nt th¢ differeD b¢¢w¢¢n th¢ pror¢¢ds on di5posa] and the malkrt valuc 81 th¢ stsrt of the yeaT or cost if purLhas¢d in the Yr. Taxation Dy5art St Clair, Church of Scotland is recogni5ed a5 a (arÈty for the purposes of applicable thxation legislation and 1$ thcrcfore noi subjccl to taxation on it5 chaTitable activities. The charity is not rEgistetEd for VAT and experLditurc thtt¢foTe includ¢s iTrccov¢rable input V AT. li
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D)'sart St Clair Pttrisb Chur¢h Note5 to the fiMn¢iil staiemellts for the yer ended 31 De¢etnber 2024 Unrestrk¢ed Ed0mellt Funds 2024 R¢$tri¢ted Funds 2023 Endowent Funds 2023 2024 7. Transfer between fund5 From Be88 Bequest to Youth Fund {40) 133) 33 {40) 133) 33 Not shown Above are trdnsfeTS wiihin the restrieied and unresuicied fund as follows.. There were transfers between ihe ChuT¢h Organiwions to the Generat fund of£640 during lh¢ y¢ar12023.. £5551. 8. StAff Costs And Numbers 2024 2023 Salaries and wages 8,032 7.753 The pv¢r88¢ nurnr of part-time employtts durin8 the year, calculed on the b&st$ of a head ¢ouni was as follows.. 2024 2023 Premises maintenance No employee had employ¢e benefits in exc of £60.OCKI. All Church of Scoiland congregations ¢onlribuie to the National Stipend Fund which bears the costs of all ministeT5' slipend5 and employer's coniribuiions for national in5UTanc¢. pension and housin8 and loin fund. Ministers. 5tipcnds are paid a¢cordan¢e witl) the t)Alional stipend scale, which is relaied io years of servi¢¢. For the year under rewew the minimurn .%lipend was £31,462 and the maximum stipend (in the 5 and subsequent years) £38,884. 14
D)$art St Cl&ir Parish Church Trlotes to the fin*nciAI ststemellis for the >eir ended 31 December 20Z4 9. Trustee Remuneration 8nd related party tr8nSiCtion$ During the year the Interitn Moderator receil'ed reimbur5cd rcmuncr3t50n expenses for services provided of £5312023.. £128). No iwslee or a person rclated to a trustee had any personal inlerest in any contFaCt or ¢ransa¢tion entered into by ¢he chariry during the year. 10. Tangible Flxed A55ets There are DO tangibl¢ fixed assets.. the Dysart buildings are vested in local Irusw and cannot be sold withoui GeTreAI Trustee perniission and lh¢ iitle io th¢ Viewforth building is ve5t¢d in thc Gcncrdl Trnsiees. I l. Investments 2024 2023 Market value at l January Disposals Interest received Unrealised Ilossllgain on investmenis 71,983 67.660 4,536 4,323 Markei Value at 31 December 2024 76,519 71,983 Investments Èt cost 52,480 52,480 The following investrnents are held.. Income Fund- Unlt prlee It 31.12.22: £10.56 Begg Bequest.. 66 unit% (original cost £701.58) F¢rgu50n D¢v¢loprn¢nt FUTHI.. 2,349 uniis (0ri8inal CO £21.787.13) 730 25,98(1 723 25,745 Growth Fund- Unlt prl¢e at 31.12.22: £5.40 General fund.. 1.276 units (original cost £5,001.92) Fer8USOrt Development Fund.. 6,531 units lori8inal cost £24,989.32> 8.141 41,668 7,439 38,076 7fy519 71,983 12. Debtors Crifl Aid tax refund du¢ Oih¢r 1.216 555 JJ75 3J75 1,771 13. Creditors Accruals t548 1,807 1,548 1.807 15
Dysart St Clair Parish Chureh Notes to the financial statements for the year ended 31 December 2024 14. Analysis of Net A55ets Among Fund5 General Designated Funds Funds 2024 2024 Restri£led FndS 2024 Endowment Funds 2024 Total 2024 Investments Current Asscts Currcnt Liobiliiics 8,141 8,517 (1.548) 67,648 43J57 730 76,519 57,280 (1.548) 5,406 Net A$$et8 at 31 December 2024 15,110 111,005 5,406 730 132,251 Anglys18 of Net Assets Among Funds CenerAI Deslgnated Funds Funds 2023 Restrleted Funds 2024 Endowment Fund$ 2023 Total 2023 2023 Inves¢men¢s Current Assets Current Liabiliiies 7.439 17.126 (1,807) 63,821 40.698 723 71,983 62,992 (1,8071 5,168 Net assets at 31 De¢ember 2023 22.758 104.519 5,168 723 133,168 15. Volunteer8 In Coiiimon wilh all con8rega¢ions of the chUh of Scoiland the conegation benefits froin the contribution made by volunteers who give their time and talents willingly for the benefii of ihe Church. The areas of congregalional life which rely on the Coftiribution of volunieers are many and varied and much of the 8ctiviiy would be unable to continue were li not for (he ¢ommilm¢ni 8howTr. 16
Dysart Si Cliir Prish Cbureb Notes to the fmancial slatewent$ for the year ended 31 December 2024 16. MoveEnent in Funds AtlJan 2024 Illeome Expenses Tr8Dsfers Revaluations At 31 De¢ 2024 EndoTvment Fund B¢gg Bequest 723 (40) 730 723 140) 730 Restricted Fnds Youth J¢an Dunn Flow Roof and Fabric Fund 1,043 328 3,797 5.168 1,083 328 3.995 5.406 198 198 Uiireslrlcled Funds General Fergusnn Church Organisations Legacy Fund The Wylie Leg&¢y 22.758 91.571 2,048 9,(KiO 73,440 { 81,790) 2.321 5,453 702 3.827 15,110 97,719 2.-IR6 9,000 1,9 { 5.115) 127,277 1.214 { 86.9051 4.529 126,115 Total Fund5 133,16R 81,452 (86,9051 4,536 132,251 Begg B4uesi'. ljhterest received from this fund is Pable to the Youth Fund Pur oye5 of Restrleted Flid$ 'Youth Fund.. In an aim to r¢dure th¢ numb¢r of funds held by the ChUh io ensure thai they ar¢ used efficiently> the Todd, Children's Lunches and Junior Church funds have been consolida*d. Flow¢r Fund lin¢luding Jean Dunn Fund).. Meeting the ¢c6ts of flowers for aoy Sunday where flowers have not othenvise been gifted. Roof and Fabric Fund.. This fund has tr£en set aside for the rnaintenance of the chuTch property. Pur se$ of Degi nal¢d Fund$ F¢Tguson Fund.. This fund is LLg¢d to d¢v¢lop th¢ 5PLritual welfare of the mcmbrts and the wid¢T parish. Church organisations and committees hold distin¢t and separate funds. Details of Or8anisattons are pr()Yided at note Legacy fund.. This fijnd was tablished in 2015. As a g¢n¢ral rul¢, all l¢gacics that are rt¢eiv¢d by th¢ church will be paid iDto thss fund. Expenditure from the Legacy Fund is ai the Minisier and Sessioi) Cletk's discretion. The Wyli¢ L¢ga¢y= This fund contain$ a legacy made to the church b%. vho passed away in O¢tober 2014. In accordance with the family's wishcs. thcs¢ funds and an)" intir¥4t d'ri'i Ld fro them will be used to meet expenses of those who wish to take part in church activity or trips but othenvise wuld not afford to do so. Us¢ of funds 15 at the Minister and Session Clerk'5 di[¢11{. General Fund.. This is used to ¢over the ordinary in¢orn¢ and expenditure of the Chh. Transfers are made to and from the Treagurer'l ac¢oLmt as required. 17
Dy5art St Clair Parish Church Notes to the financial statements for tbe year ended 31 December 2024 17. Collectlolls for Third PArties 2024 2023 Foodbank Earthquake appeal Christian Aid Scottish Huntingtons Association 157 486 300 252 197 606 786 18. Org#ni5Ations Little MoDkeys Bowlers Cafe Guild Total Offerings Outreach General funds 855 568 1,438 2,592 2.861 2,592 855 568 4,030 5,453 Outreach costs Transfer lo the church { 486) (80) { 82) (667) (500) { 3,300) { 1.235) { 3.880) (566) (582) (3.967) Nei income over expendilurc 289 (14) 63 338 Funds brought forward 412 ,474 161 2,047 Funds carried forward 701 1,460 224 2J85 18
Dysart St Clair Parish Church Notes to the financial statements for the year ended 31 December 2024 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 Value 2023 Value Consolidxted FAbrie funds •t 31 December 2024 Capital I,und (l) 6,913 Capital Fund (Il) 212.949 Total value of funds held al 31 December 2024 212.949 47,357 19