The Church Of Scotland Dysart St Clair Church of Scotland Congr¢ggtion Ref No. 251529 Scottish Charity No. SC008991 Trustees, Report and Accounts For the Year Ended 31 December 2025 18 North Street. Glenrothes. F￿e KY7 SNA 01592 610388 8 Mitchell Street. Leven, Fife KY8 4HI 01333 425250 www.patersonboyd.com PATERSON BOYD & CO CHARTERED CERTIFIED ACCOUNTANTS Dysart St Clair Pgri5h Church Y￿r ended 31 DeCe￿ber 2025 P•ge5 Contents Trust¢es' Amiual R¢port Ito6 Independent Examinevs Report ￿ th¢ TTu*e5 Sthtemeni of fmanctal Aclivities Balan¢e Sheet Notes to the Accounts iitolB Appendix 19 Dy5art St Clair P*rish Chur Trwttts. A*n¥*l RepDrt Ytxr Ènd￿ 31 December 2025 The trustecs pr¢%nt the annuaj repon and firtanciai stht¢menls of the charity for the yw enil¢d 31 Drt<￿ber 2025. The flnancial siatrmenis have been prepared its accordancc with the a¢couniin8 ￿litieS set out in note I ￿ th¢ ￿coUnts and o)mply with the G¢D¢TaJ AS￿rY)bly Regulations for Con8ie8ational Finan￿ the Clwiiies and TnJ51ee IJJvesth*nt (S¢oUandl Aci 2005. th¢ Chariues Accounts IScodand} Regllla¢ions 2006 las mended) and Accountin8 and Reporting by Charilies. Sthiemeni of lie¢om[t￿ld¢d Pr￿lIce applicable ￿ chariues preparing their accounis in Accordance wittl the Financi￿ Reporting Sian(JaTd applicable in the UK and liepubli¢ of Ireland effectiv¢ l January 2019. Reference and Administr*tlvt Inform*tioTh Chariiy Name Dy5art St Cl8ir Parish Church Scotiish Charity Re8tstratiot) Numbcr SCLX)8991 ConRr¢881ional R¢f¢r¢n¢¢ Number 251529 Cont&¢t Address C8rradal¢ 9 Pitfotsr Place Kirkcaldy Fif¢ KY2 6YJ Principal Office BtAy•ri: Interim Mod¢ralor'. Chur¢h Tr¢&8urer'. Session Clerk.. Mrs Laumi Jonc5 Ms Janice Summ¢rs Mr Ra>Thnd tX)min Klrk S¢$ylon: Mr Willikm B*rii Mr Ra￿lOnd t>xni Mr¥ Ann¢ Mr5 SIKenaGrahDm Mrs MargAr¢¢Ori¢ Mr5 liz Qrubb Mr Murrèy Grubb Mrs Kathryn Mackie MTS Lyn Speiis MT An(trw StyKh• Mr5 Rlioda5tracthin MS j￿￿1¢¢ Summets MI$ Mora8 Bak¢f MT Robert GTieve MS L 5hArp MI Splu5 Ms Jcsn Wcbrter from 24 NO￿th2o25 in**ive from 24 Nov¢mt¥>2025 from 24 Nosrmber2025 In￿1￿ from 24 NosTmber2025 In￿1￿ fFThn 24 NO¥%￿b￿21r23 During the y￿r thcrc ha5 bccn ci8ht mee(inp of ih¢ Session which involvcd ajl Trus*e5. Mr R Caird appointed ￿ continue &8 advisors ￿ Ihe KiTk S¢ssioJ). Dysart St Clair Pari5b Church Trustees, Annual Report Year ended 31 December 2025 Independent Examin¢r: Colin Mcculloch F.C.CA Paterson Boyd & Co. Chartered Certified Accountants 18 Nonh Stre Glenrothes Fife KY7 SNA B¥oktrs: Bank of Scotland Cariwry Road Kirkcaldy Fife KYI 3PA Objectlves, Activitles & Congreg4tlono1 A¢hl¢vem¢nts The ¢ongregation is a registered charity, number SC008991 and is administered in accordance with the ternis of the Deed of Consiilulion (Unitary Fomi) and is subje¢1 to the Acts and Regulations of the Gcnernl Assembly of the Church of S¢otland. The Church of Scotland is Trinitarian in do¢irine. refornJ¢d in tradition and Presbyterian in polity- It exists 10 8lorify God and to work for the advancement of Christ's Kingdom ihroughout the world. As a national Church, it acknowledge5 8 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scoiland through a terrilorial Inini51ry. It Co-operates with oiher Church¢s in various ecumenical ix)dies in Scotland and iwond. Although w¢ hav¢ not forgott¢n all the rules surrounding Covid they still exist and are displayed where necessary but we have ixen able to return to fijlfilling our Outreach prnjects, carin8 for our congregation and meeting our financial commitments with a much more postitive attitude. We held our twice yfdrly Songs of Praise with the Carmelite Convent which again proved very popular with ihos¢ who an¢nded and our Holy Week and Easter Services were shared with Pathhead Church. This year on 20 February we Completed the sale of our Viewforth Church Hall. This will now allow us to concentrate on the maini¢nan¢e of our Dysart building. Our ¢ongr¢gaiion (and our in¢ome) is diminishing. the sale of Viewforth Hall will allow us to ¢onlinue with ensuring the maintenan¢¢ of our pr¢s¢ni building and allow lo conlinue our work with the community. The parish covers the east of Kirkcaldy and Dysart where a large protM)rtion of the community is among th¢ most deprived in Scotland; a¢¢ording 10 8ov¢mm¢nt figures ihe Gal1alow￿sinr1#IttOwn area is in th¢ lowest category lor income,. einployment- health and crime and the Dysart area is the second lowesi for the first three along with education. The lowesi category equating as poorest. Dys#rt St Clair Pansh Church Trustees, Annual Report Year ended 31 Dec¢mbtr 2025 Outreach (con¢'d) Our Soup and Pudding Lunches. which we had PTovided each Wednesday. seemed to wh a hialus in October and it was decided to cancel it for the foreseeable firture unless we received a request to re*instste it. However the Café on a Friday h&s, seen an influx of cuslomers and is proving very popular. on¢¢ again. with the local community. The "Brew and a Blether" was again popular especia]ly with those using th¢ flower amnging class which we are doing in six week blocks, tying in wilh ihe seasons of the year. The Community Council's "walking group" use it to round up their time for a discussion as io what is neededlrequired in the local are& Fire Council also use it on a Thursday to provide ev¢nts to helplinforni the community of what is available for them locally. Kingdom P*rk Initiative- The Kingdom Park Committe4 made up of variou5 faith groups and a local councillor continues to meet regularly. They are hoping th￿ this year they will at l&sL be able 10 start renting a retail unit, suitable for our Community Hub at Kingdom Park where fellowship. along with r¢freshments and other a¢livilies. will be on offer. Tbe Cafe- The Friday Café is back io full servirx and is very popular with the I￿￿1 community. Fareshare- We ¢oniinue to work with Fareshar¢ inilialive providing a larder for those in the community who need access lo additional food at little or no cost. This wniinuing io prove successful and is used frequenily. sch(￿￿ - there are two Primary schools and a NuTsery school within the Parish. Ai EA)ih Summer and Christmas one of the primaries held a service in ihe Church which the children seemed to appreciale. OpeD Day¥- as always ihese are run once a month through the summer. Fundroiying - We have Tun a number of ¢v¢nts this year as well as having a regular iable of merchandise and marmal&d¢ available to help wilh the churches finances. Our regular groups of Bowlers, Toddlers and "Brew 'n' Ble¢her' still meet during term times. although the 'Brew 'n' Blether" group now seems to incorporat¢ flower arranging and an￿hing else that the group feel is usefullinteresling. Dysart St Clair Parish Cburcb Trustees. Report Year ¢￿ded 31 December 2025 Financial Review The principle sources of income are weekly offering5, Gift Aid t&x refunds. fundraisin& church organisation a¢tivitie5 and hall lets. The Statement of Financial Activities and Balance Sheei for the Church provide full details of the financial position in the year to 31 December 2025. The Statement of Financial Activities shows a deficit for the year of £5,281 (2024.. £917). Total funds at the year end were £126,970 (2024: £132,251). Details of income and expenditure for the year a￿ shown in th¢ Statemeni of Financial Activities and &8sociated notes. Rlsk Manllgement The Trnstees acknowledge the financial risk facing the Chur¢h on a daily basis and make every effort to maintain an appropriate level of income io cover all foreseeable expenditure. The trustees are aware that there is 8 risk of unexpected expenditure and attempi io hold sufficient reserves to cover expendittwe of this nature. Managlng the Rlsl The rule that all charges within Fife Presbytery can only Spend monies on buildings if il is deemed essential lo keep the building wind and wat¢r-ti8hi or for health and safety still applies for ihe foreseeable future. The Trustees acknowledge the financial risk facing ihe Church on a daily basis, not only with an ageing congregation but also with the la¢k of income. The opportunity for fund-raising to enhance our income is hampered by there being so few members willin8lable lo run events. although we hav¢ held a number of fund-raiser3 over the year. and participated in evenis which has helped financially. Various ongoin8 repair works again needed to be caTried out, and we still Tent out the Manse giving some income to ￿1St with the running costs of the Church. The Trustee5 make every effort to maintain an appropriate level of income tg cover all foreseeable expenditure. They are aware that there is a risk of unexpected expenditure and attempt to hold sufficieni reserves to cover expenditure of this nature. Reserves policy The charity trustees. have considered the reserves required and have tsken into account their current and future liabilili¢s. It is the Trustees. policy to hold r¢serves of approximately six monihs, expenditure including designated funds. At th¢ year ¢nd the Church held unrestricted funds of £120,595 (2024: £126,115) of whi¢h £104,078 (2024: £97.719) relates io the Ferguson Fund, which is reserved for the development of ih¢ spirilual welfare of the members and parish. Th¢ Church also held £5.623 (2024.. £5.406) of restrieted funds which have been provided for the purposes specified in Note 16. Dysart St Clair P*risb Cburch Trustees. Anttual Report Ye4r ended 31 Deccmber 2025 Struelure, Covernan¢e Ind Management The congregation is a regist¢r¢d Gharity. number SC008991. During 2022 the administration of the Church was altered from being in a¢¢ordan¢¢ with the ierms of the Model Deed of Con#]1￿10n to, being in accordance with the Uniiary Deed of Constitution, i.¢. th¢ Kirk Se&sion and the Congregaiional Board of Administration wer¢ united inlo the single entity of the Kirk Session. Notwithstanding that altera110￿ the Church remains subject lo the Acts and Regulations of the General Assembly of the Church of S¢otland. Governance Dysart St Clair Trustses now comprise ihe eleven Ordained Elders of the Kirk Se55ion but may also include any other Congregational members appointed by the Kirk Session. Currently ihere is one such appointed member. The roles and membership of Sub comrnitt¢es serving this Court of the Church ar¢.. Fabric and Finance. F&iih. Nurture and Worship* Mission and Outreach. Most of the infom)alion regarding Servi￿5 and events are notified via Facebook and posters are displayed within the community and surrounding are&s. Dysart St Clair Parish Chureh Trustees, Allnual Report Year ended 31 Deeember 2025 Trustees, Responsibilities in Relation to the FiDan¢ial Sts¢ements The charity's trustees are responsible for preparing a lrnstees, annual report and financial statements in accordance with applicable law and United Kingdom Accouniing Standards (United Kingdom Generally Accepted Accounting Practiee)- The law applicable to charities in Scotland requires the chgrity InL8lees to prepare financial ststements for each year which show a true and fair view of the stale of affairs of the charity and of the in¢oming resources and application of resources, of Ihe charily for that period. In preparing the financiat sthiements the trustees are required to: select suitable accounting wlicies and then apply them consisiently* observe the method and principles in the applicable Chariiies SORP. make judgements and estimates that are reasonable and prudent. stale whether applicable accovnling standards and ststements of recommend￿ practice have been followed. subj￿1 lo any departures disclosed and explained in the financial sta*ments' prepare the financial statements on the going concern basis unles5 It 15 inappropriale to pre5um¢ that Ihe charity will Continue in operniion81 existence. The trusiees are responsible for keeping proper ￿oUnting records which disclose with reasonable accuracy at any lime the financial position of th¢ charity and lo enable ihern to ensu￿ that the financial statements comply with the Charities and Trustees Invesimenl (Seotland) Aci 2005 and the Charitie5 Accounts {Scoiland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. The trustees are resFonsibl¢ for the mainien8nce and integrity of the charity and financial infomiation on the congregation's website. Legislation in the United Kingdom governing the pr¢parniion and dissemination of financial statements may differ from legislation in other jurisdi¢tions. Approved by ihe Trustees and signed on their behalf by.. Date.. 03 April 2026 Mr Raymond Domin Dysxrt St Clair P#rish ch￿￿h IDdependent Examiner's Report to the Tru5ttts of D￿rt St Clair P8rish Cbureh Year ended 31 December 21)25 I report on the ￿￿ounts of the Ch￿lty for the year ended 31 December 2025, which are set out on the following pages. Respective r¢spon5ibiIities of trustees and ex*mintr The charity's trustees are responsible for th¢ preparntion of the accounts in accordance with the temis of the Charities and Trustee Investment Iscotland) A¢¢ 2(K)5 and ihe Charities Accounts (Scoiland) Regulations 2006 (18 amended). The charity trustees consider that ihe audit requiremeni of Re8ulaiion 10 (I) (a) to (¢) of the Accounts Regulations doe5 not apply. It 15 my responsibility to examine the eccounts as required under section 44 (1) {c) of the Aci and to stste whether particular matters have come to my attention. Bgsi$ of independent examinerfs statement My examination is carried out in accordance with Regulation I l of the Charities AccounLs (Scotland) Regulations 2006 (as amended). An examination in¢lud¢5 a r¢vi¢w of the accounting records kew by the charity and a comparison of the accounts presented wilh those records. li also includes consider*itsn of any unusual it¢ms or disc105ur¢s in th¢ a￿Unts and seeks explanations from the irustees on¢¢rning any such matt¢rs. The procedures undertaken do noi 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 th¢ accLNJnts. BAJIS of indtpendent exarniner's slatement In the Course of my examination no matter has come to my alleniiort: which gives me reasonable cause to believe that in any mat¢ri41 respert th¢ re4uir¢m¢nts: to k¢¢p ￿QuntIng rxords in xcordance with Seaion 44 (Ixa) of the 2005 Acr and Regualtion 4 of the 2006 Aceounis Regul&tion5 {&5 amended), and to prepare account5 whi¢h ￿cOrd with the accounlin8 records and compy wii Re8u*ion 8 of the 2006 A￿OU￿¢S Regulations {8$ amended) have noi been mer. or to which. in my opinion. attention should be drawn in order to enable & proper understsnding of the accounts to be reached. Colin Mcculloch F.C.C.A. Paterson Boyd & Co Chartered Certified Accountants 18 North Sire¢1 Fife KY7 SNA Date.. 03 April 2026 * * li- i¥i!i r4 ¥7 Quo rri C * r4 V4 f4 ¢• ¥) W tr- iIFail Dysxrt St C￿lT Parish Churth Notes to tkt fiD*ncial ststeJneDts for tlbe yt*r e*ded 31 Dettmber 2025 General informatiort The Gharity is a public ben¢fJt tttiity. regi5t¢red as a charity in Seotlakd. Accounting Policies The principal accourtting polici¢& which have wlicd con5istrndy in th¢ ¢urr¢ni and prtteding yetr itl de*lÉrLg with items whi¢h considered maierial 10 the actouoi4 are sel OUÈ below. Bisls of prepMratioTr Th¢ finan¢ial sthteTnent5 havc been prepared in actordanc¢ with Accouniin8 and Reporting by Ch￿ill¢s.. Statemctlt of Recommended Praciice applicable to chariti¢s pr¢parin8 their a¢counts in aCcorda[￿e wsth the Financial RepTrrtin8 SL￿dards appli¢thl¢ in the UK Republic of Irel￿nd {FRS1021 and the Financial R¢p)rting Standard applicable in thc UK and Republic of ireland (FRS1021, th¢ Chariti¢$ 8nd Trustee Investment {Scoilalldl Act 2005 and ik Chariti¢s ￿COUnts (Scotlat)d} Re8ui*tio￿ 2006 las amended). Funds are clL55ified &8 ¢ithu restricted fund5 or unr¢8tria¢d fimds dcfind a5 fol]ows: Re5trieted fiJnd5 Bre fund3 Subje¢¢ ￿ specific requirtmxnts &$ to th¢ir thich may k declared by the donors or with their authority or ¢r¢aied ¢hTough Icgil processa, but Still within the wid¢robjects of the charity. Endowmcnl fvnds are fuThds whith have been given on the condiiion th¢ origin￿ c&pithJ sum is noi redvttd but the income Iherefrom is used for the purpose dcfined in llccordance wilh the obieets of the charity. Unr¢stri¢trd fvnds ar¢ exp¢ndAble at the discretion of the iwus*es in fi￿the￿Ce of th¢ obj¢cLS orth¢ tharity. If pads of the unresiricied funds are C￿Mark¢d Ai the discreiiort of the triJstCC5 for a particy[￿ purpose, they are desi8naled a s¢par* fvnd. This desi￿allOn h*% an administra¢ivc purpose only ind do¢s t)ot legally resirtct itle truS￿S. dis¢f¢iion to apply thc fvnd. Endowmeni funds Are funds which have bcen given on th¢ condiiion thBi the Origin￿ Capit￿ sjm is rLOt rojuced but the incom¢ from this capit&l is for and in accordance with the ¢onditions of Ihc donalioTh or bequ¢ Income Income is recoBnised when the chATiiy is ellliiled ￿ the fiJnd& any F¢rfomw)¢e ¢onditsOfiS ￿tached to the itcrrfsl of income have been meL It is probAble ¢hat the in¢ome will bc received and the otD)unts ¢8n b¢ M￿llr¢d relÈably. Expen$ Expendiiure is rrfo8nis¢d on In wuals bLSts as the liabiliLy is in¢urmJ. TAnglble Fix¢d Ass¢ts Thc charity h&5 the ri8hi to oc¢upy &nd use for its charitable obi¢thiv¢s ¢¢rtain thngible fixed asse￿ including the Church. ha115 and mans¢. vcsted in the Church of Scoiland GenerAI TnLs¢ee* Thc proceed5 of s￿e ofany orth¢ buildings would be wd to the General TrusteC5 and accordingly the building5 havc no value in the balance she£L No con5ideraiion is payable for the us¢ of Expenditure incurred on thc rcpair and moinien*n¢¢ of ihese wets is charged &8 r¢sourtts ¢XPULded in thc Statrmeni of Fir￿ClaI Activiii¢s in th¢ ￿lOd in wthi¢h the liability Arises All iJngible fixcd a5scts c05ting in cxeess of £y,0￿ •nd hiving a life expectaTrcy w th¢ charity 8r¢*r than one yesr. othu thon those acquired for sptcific pu￿$¢$, aT¢ fapltaji￿d. Depreciation will b¢ providcd on a slraighi line b&si5 10 ￿Tile off ihe com or iniiial va]ue. less r¢siduo1 vilue, of the lan8ible assw$ ov¢r th¢Ire￿Imat¢d useful life. I￿vt￿MentS Fixed 455et investments arc Staled at market valu¢ al th¢ balance shea date. Unmlised 8ains and losses represent ihe differen¢¢ bEtw¢¢n the m2rket value it the beginning and end of the rjnattc1￿ y¢•T or, if wchascd in the year. the difference bciween cost ond markct value ai the end of lh¢ year. Realised gains and ]osses ￿present the differenee between the pro¢r¢ds on dispo￿ thc markct v￿u¢ at the start olthe y¢ar or c051 if purchased in the year. Taxation Dysart St c]￿r, Church of Swtland is retognised as a chtitity for th¢ purpo￿5 ofapplicablc ￿KatE0Th legislation and is thcrcfore not subject to i￿allOn on its charttable activÈties. The charLIy LS iiol re8is￿led for VAT artd th¢T¢fore inclu(ks irrecoverable inpui VAT. li 74x 31- Dysart St Clair Parisb Chureh Notes to ¢h¢ fin*MeÈ*l ststemeDts for the yur ¢nd¢d 31 Deetjnber 202S Unrestri¢t¢d Fun. 8. Stsff Costs And Numbe 2025 2024 Salaries and w88es 6.607 8,032 The averd8e number of part-lime employees durin8 the year, calcttlated on the b&si5 of a head count was as follows.. 2025 2024 Premises mointenance No ¢mployee had employee ben¢fits in excess of £60.th)0. All Church of kotland ¢on8regation$ contributr to the National Stipend Fund which bears the costs of all ministers. stipends and employer's contributions for nation81 insurance, pension and housing and loan fund. Ministers. siipends are paid accordance with the national stipend scale, which is r¢lat¢d to yws of service. For the ye4r under trview the minimum siipend was £32,433 and the maxiinum stipend {in the S arKI subsequeni yeats) £39.856. 14 Dysart St Clair Parisb Church Notes to the fin*Jei*l statements for the year ¢Ddtd 31 D¢c¢mber 2025 9. Trustee Remun¢ratloth attd rtlated party traThsietions During the y¢arth¢ Interim Moderator re¢eiv¢d reimbutsed remunerdtion expenscs for servi¢¢s provida of £53 (2024.. £53}. No Iruslee or a person related to a trus1¢¢ had any personal interest in any contra¢t or transaction entered into by the charity during the y¢aT. 10. TANgible Fixed Assets There art no tangible r￿ed as5ets.' the Dysart buildings are Vest￿ in IIKal trustee5 aThd ¢8nnot be sold without General Trustee permission and the title to the Viewforth butlding is Yesied in the General Trustees. I l. Inve$tJne¥Jts 2025 2024 Market value al l Jat)uary Disp05als Interest rec¢ived Unr¢*lised (lossy8ain on investments 76J19 71,983 4,701 4,536 Market value at 31 December 2025 81.220 76.519 Investments hi eosi 52,480 52.480 The following investments aye held.. Income Fund- Urtlt prlce at 31.12.25: £10.56 B¢88 Bequest.. 66 units (original c05t £701.58) Ftr8uson D¢velopment Fund.. 2,349 unÈts (ori8inal ¢05¢ £21,787.13) 752 26,755 730 25,980 Growth Fund- Uni¢ price at 31.12.25: £5.40 General fund.. 1.276 units lori8Lnal cost £5,001.92) F¢rguson Development Fund.. 6J31 units (Origin￿ CO￿ £24.989.32) ,779 44,934 8.141 41,668 81220 76,519 12. Debtors Gift Aid tax refund due Other 1,1)07 1,638 837 2,738 2,645 3.575 13. Cred5¢ors A¢¢ruals lJ70 1.548 lJ70 l.548 15 Dys*rt St Clair ParÉsh Chureh Notes to the finaneial ststemeDts for the year ended 31 December 2025 14. Analysis of Net A&qets Among Fund5 Gener41 Designated Funds Funds 2025 2025 Restricted F4Nds 2025 Endoivtnent Funds 2025 Total 2025 Inveslmenls Current Assets Current Liabilities 8,779 (4292) { 1.370) 71.689 45.789 752 81.220 47.120 (1,370) 5,623 Net assets at 31 De¢¢mber 2025 3.117 117,478 5.623 752 126,970 Analysis of Net knets Among Funds Cen¢Tal Designated Funds Funds 2024 2024 Restricted Fllllds 2024 EDdowment Fllnds 2024 Total 2024 Investments Current Assets Current Liabilities 8.141 8,517 { 1.548) 67.648 43.357 730 76,519 57,280 (1,548) 5.406 Net Assets #t 31 December 2024 15,110 111.005 5.406 730 132,251 15. Volunteers In common with all congregations of the Church of Scotland the congr¢gation benefits from the contribution made by volunteers who give their time and tsl¢nts willingly for the benefit of the Church. The areas of congregational life which rely on th¢ contribution of volunteers are many and vari￿ and much of the aclivily would be unable lo coniinue were it not for the commitment shown. 16 DyMrt St ClaKr Parish Church Notes to the financi*l ststemeBts for the year ended 31 December 2025 16. Movement in Funds Atlja 2025 1Dcome Expenses Transfers Revxluatlons At 31 Dee 2025 Endowment Funds Begg Bequ¢s1 730 40 {40) 22 752 730 40 (40) 22 752 Restricted Funds 'Youth Jean Dunn Flower Roof and Fabrlc Fund 1.083 328 3,995 5.406 40 1.123 328 4.172 5,623 177 177 40 Unrestrlcted F￿thdS General Ferguson Church Organisaiions L¢go¢y Fund The Wylie Legacy 15.110 97.719 2,386 9,000 1,900 73.840 (86.471) 2J18 5.066 638 4.041 3,117 104,078 2,SOO 9.000 1.900 (4.952) 126,115 81,224 (91,423) 4.679 120.595 Totsl fund5 132,251 81,441 (91.4231 4.701 126,970 nd Begg B¢qu¢st., Interest received from this fund is payable ￿ the Youth Fund Tl¢t *Youth Fund.. In an aim io reduce th¢ number of funds held by the church ￿ ensure that they are ￿$¢d effi¢ien¢ly. ¢h¢ Todd, Children's Lun¢hes and Junior Church funds have beert Consolidated. Flower Fund (includin8 Jean Dut]n Fund}: M¢ding the costs of flowers for any Sunday where flowers have not otherwise been gifted. Roof and Fabric Fund.. Thi$ fund has been set aside for the maintetw)ce of the ¢hureh property. Pur ated Funds Ferguson Fund.. This fund is used to develop the spiriiual welfare of th¢ mernber5 and the wider parish. Chur¢h Qwdnisations and committees hold distinct aNI 5q)arnle funds. Details of Organisations are provided at note Legacy fi￿d.. This fund established in 2015. As a generdl rnlc, all l¢gacie5 that are r￿e1Ved by the ¢hur¢h will be paid inits this fimd. Expenditure from th¢ I*ga¢y Fund 15 at the Ministw and Session Clerk's discretion. The Wylie Legacy.. This fund contains a legacy made to the church by Dr Ronald Wylie who p￿ed away in October 2014. In a¢¢grdan¢e with the family's wishes, these fi]nd5 and any int¢re* d¢riv¢d from them will be us¢d to meet ¢xpense5 of those who wish to tske part in ¢hurch aclivity or trips but otherwise could not afford to do so. Use of these funds is at the Minister and Session Clerk's discretion. General Fund: This fund is us¢d to cover the ordinary income and expenditure of the church. Transfers are made to and from the Treasurer's account as required. 17 Dysart St Clair Parish Church Notes to the financial Statements for the y￿r eDded 31 De¢ember 2025 17. Colle¢tions for Third Parties 2025 2024 Foodbank The Cottage Appeal Christian Aid Scottish Huntingtons Association 245 80 157 252 197 325 606 18. Organ15atjODS Little MoDkeys Bowlerg Cafe Total Offerings Outr¢a¢h 894 533 567 3,072 1.994 3.072 894 533 3,639 5,066 Outreach costs TrAnsfer to th¢ ¢hurch (534) { 103) (600) (65) (3,650) (702) (4.250) (534) (703) (3,715) (4,952) Nel income over expenditure 360 170 76) 114 Funds brou8ht forward 701 1,460 224 2,385 Funds carrled fonvard 1,061 1290 148 2,499 18 Dysgrt Si Clair Parish Church Notes to the fiuallcial statements Tor ihe year ended 31 December 2025 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLA1￿ GENERAL TRUSTEES 2025 Value 2024 Value Consolldated Fabrle funds 4131 December 2025 Capital Fund (11) 327.061 212,949 Total value of funds held at 31 D¢¢ember 2025 327,061 212.949 19