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 Tn￿l￿S
StatemeT]i of financial Activiti¢s
Balance Sheet
Notes to the Accounts
iito18
Appendix
19

Dysart St Cltiir Parish Chorth
Trnstee5' Annual RV￿rt
Yebr eDded 31 DecembEr 2024
The misiefx preser*i 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 appIl￿ble 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 rel1￿10n 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
c￿nin1tMertts. 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.
Outre*ch
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 ￿D￿re io ttiabl-'_:h )ionL erinr ministy relatsble to that particular area.
The Kingdoin Park Initiolive will k led by th¢ir Mission Dir￿l￿r
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 chU￿h 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¢ chU￿h¢S finan￿S.
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 an￿bIng 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 Sp￿d 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 COn￿￿TatIon 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
expendi￿re 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 fll￿re liabilities. It
is the T￿stee5. 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 trus￿eS. annual repon finanLial S￿le￿ents in aLcurdanc¢ witli
applicable law and United Kingdom Accounting Standards (United Kingdom Generdlly A￿epted 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¢ I￿st￿5 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￿ applI￿bI¢ acwunling 3tandard5 and 5141cm¢nts of r￿)Mmended practic¢ hav¢ bocn
followed, subjeci to any departures dI￿10$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 2￿5 and the Chariiies Accounis (s¢olla￿l} 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
'e￿r ended 31 Deten7ber 2024
I report on th¢ a￿oUnts of the charity for th¢ vear ended 31 Deceml*r 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 acc￿MIln8 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 pr￿￿ide 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 m*eri¥l the rt4uiremenis:
¢0 ke¢p a￿QUnI￿n8 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
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Dysxrt St Clair P*rish 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 Consis￿1￿ in the CUTrcnt and PT¢calirtg yew in dealing with itetti8 which Hre
considered Inaterial ro thc accoun15. are sa out below.
B*sl$ of prep*rAtlon
The tinancial siatemenis have bttn PTepaTed in accordance wth Accouniing Rcporttll8 by ChaThiies'. Siaianent of Recommended PTactic¢
applicable lo chariiies pT￿aring 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 ¢h*rity.
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$rfs
The Chtriiy hA8 the righi its occupy and use for lis charitable obje¢tives certain t*n8iblE fixed asscts. including Ihe Church. halls Hnd manse. vc51cd
in the Chtjrch of Se4>tland General Trusttts. The prrKeeds of ￿le of at)y of Ihc buildings would b¢ paid to the Gencr81 TnJstc&% and accordingly
the buildings have no value in the balantt shctt. No considcraiion is payable for the use of thcs¢ a55et5. Expcndiiure incurrcd E>n ih¢ r¢pair and
rnaini¢nance of these ass￿5 is charged a5 rcsource5 eX￿¢]¢d in tk S￿1￿￿nI of Firwiciol Aclivities in the period in which ihe ligbility Lrise$
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 l￿wee￿ 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 Y￿r.
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.
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D)'sart St Clair Pttrisb Chur¢h
Note5 to the fiMn¢iil staiemellts for the ye*r ended
31 De¢etnber 2024
Unrestrk¢ed
E￿d0￿mellt
Funds
2024
R¢$tri¢ted
Funds
2023
Endow￿ent
Funds
2023
2024
7. Transfer between fund5
From Be88 Bequest to Youth Fund
{40)
133)
33
{40)
133)
33
Not shown Above are trdnsfeTS wiihin the restrieied and unresuicied fund as follows..
There were transfers between ihe ChuT¢h Organiwions to the Generat fund of£640 during lh¢ y¢ar12023.. £5551.
8. StAff Costs And Numbers
2024
2023
Salaries and wages
8,032
7.753
The pv¢r88¢ nurn￿r of part-time employtts durin8 the year, calcul*ed on the b&st$ 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
F￿ndS
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 chU￿h of Scoiland the con￿egation 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 P*rish 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 F￿nds
*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 Pa￿ble to the Youth Fund
Pur
oye5 of Restrleted F￿lid$
'Youth Fund.. In an aim to r¢dure th¢ numb¢r of funds held by the ChU￿h 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 Ch￿￿h. 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