Trustees Annual Report
l. Charity.. Dunfermline North Congregation ofjehovah's Witnesses.
2. Annual Report for Year Ending: 30th September 2025.
Legal and Administratlve Information:
3. The Congregation is an unincorporated association originally registered as a reli6iou5 charity* Wlth Inland
Revenue Iscotlandl on the basis of a constitution linking its activities with its parent charitV• Watch Tower
Bible & Tract Society of Britain I'the Society'l and now operates on the basis of a Constitution adopted on 12
July 2022.
4. Registered Charity No. SC 010104
5. The Congregation has during the year been administered by the following Trustees, being elders of the
Congregation duly appointed pursuant to the dlrections of the Society and still serving at the date of this
report..
Chairman.. Russell MacRae. (Robin Maxwell up to Jan 20261
Secretary. Ben Moffatt. IRussell MacRae up to Jan 20261
Other Trustees.. Darren Berresford, Philip Boissiere, Howard Bowden, Russell Bowen, Kevin
Celentano, Daniel Cooke, Thomas Donoghue, Gordon Dunn, Robin Maxwell, Simon Moffatt &
Peterson Simon.
New Trustees are selected by the existing Trustees, from the congregation membership,
following prayerful consideration of their Spiritual qualifications in the light of the Bible. If
qualified, the appointment is confirmed by the Soclety, representing the Governing Body of
Jehovah's Witnesse5.
6. The registered address of the Congregation Is= The Klngdom Hall, Abel Place Dunfermline, Fife.
7. The Congregation's Bank is.. Bank of Scotland, Bothwell Street Branch, Dunfermline, Fife. Iclosed Oct 20251
8. At the end of the year there were 74 congregation members.
9. The Congregation is withln Scotland 05 A Circuit of Jehovah's Witnesses.
Objects and Actlvltles:
10. The constitution restricts the operation of the Congregation to religious purposes and limits the use of its
assets to such purpose5, these being the practise and advancement of Christianity founded on the Holy Bible.
The Congregation is organised on the basis of scriptural precedent and as otherwise recommended by the
Society with which the Congregation is affiliated. During the year the Congregation has achieved its objects
and continued to pursue its purposes by holding regular twice-weekly meetings for public worship of God and
Bible study. Further, most congregation members have assisted by sharing regularly in preaching the good
new5 of God's Kingdom and teaching principles of Christian living including respect for secular authoritv,
persons, property,. the maintenance of personal morality and family values,. and other facets of practical
Christianity.
Governance:
11. The affairs of the Congregation are managed by the trustees who as members of the charity work closely
together. Meetings to discuss financial matters are arranged whenever reqtjired, being included in the regular
religious meetings of the Congregation. All major declsions are made by formal resolutions at of congregation
members as provided for in the directions from the Society. The Trustees and all other persons engaged in the
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activities of the Congregation have done so on an entirely voluntary unpaid basis. No expense5 or
remunerations were paid to Trustees, nor were there any financial transactions between the charity and
Trustees, or any person connected to a Trustee.
Revlew of Year and Financial Developments:
12. The Congregation is funded by voluntary donations made by congregation members and others,
supplemented by income from bank interest. Further, it is confirmed that the congregation's accounts comply
with the directions of the Society and with all the relevant statutory requirements. There are no Notes to the
Accounts, all relevant information having been included in this report. Throughout the year such funds have
been used to provide facilities for the holding of regular weekly meetings for worship and Bible study.
Donations have been made towards the cost of circuit assemblies and other conventions held durin8 the year.
Funds have also been donated to the society to assist them in carrying out their related religious purposes.
Assets and Liabilities:
13. At 30.09.2025 the total cash asset5 of the Congregation were as follows..
Cash In Depositlsavings Accounts:
Cash in Current Account..
Operating Committee Account=
TOTAL ASSETS
£0.00
£8,147.49
£8,068.90
£16,216.39
14. These funds are held for the purpose of financing the future activities of the Congregation, including the
acquisitionlimprovement of accommodation for the holding of meetings for worship and Bible study.
15. Kingdom Hall, Abel Place, Dunfermline.. held in trust by the Service committee of Dunfermline South
Congregation of Jehovah's Witnesses.
Property Value..
Kingdom Hall Contents value-
£300,000
£30,000
16. At 30.09.2025, the Congregation had no liabilities, other than the normal running tost of the Kingdom Hall
Notable Recelpts and Expense5:
17. No noteworthy expenses of particular significance were incurred during the year. Likewise, no noteworthv
receipt5 apart from the usual donations were received. There was a refund on Utilities which had been
overcharged.
18. However, during the year, a sum of £5.157.20 for the Society and the International Bible Students Assoclation
was sent to these charities.
19. In all respects the Congregation continues to co-operate closely with the other duly constituted congregations
within the circuit and with the Society for the common purpose of advancing Christlanity by preaching the
good news of God's Kingdom by jesus Christ.
Internal Controls:
20. Proper controls and procedures are adhered to, so that the monthly financial reports made to the Trustees
and the congregation, accurately represent all transactions, are in balance and provide reasonable assurance
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that finances are being used for the intended purpose. A competent person checks the accounts on a quarterly
basis, using Euidelines prepared by the Society. The result is announced to the congregation.
Investment Pollcy:
21. The Trustees have the power to invest in any way they see fit but having regard to the soundness of the
financial institution, and our Christian principles. Any funds that may be needed in the short term will be
invested on that basis.
Reserves Policy:
22. The charity has a consistent income base, through donations from congregation members, some of which is
by tax-effective means. Based on this income, we can plan confidently with relatively small reserves. The policy
is to ensure that we have free re5eNes on hand, not designated for specific purposes or otherwise committed,
equivalent to no less than 3 months working expenditure. At the yearend, the free reserves were roughly
equal to 4 months working expenditure.
23. Approved by the Trustees of the charity on 12, June 2026 and Signed on their behalf by:
Russell MacRae
Chairman and Trustee, on behalf of the Trustees
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Approved by the Trustees of the Charity on 12, lune 2026 and signed on thelr behalf by..
The D¥nfeTmlinp 14orth Congregation of Jthtrvah's Wllnesses Includlny Opèratlt)g Commllts&Accounls
In18nd Revenue Tax RelérÈncÈ No. CR41463
RÈol$lered Chglily No SC 010104
ANNUAL RECEIPTS AND PAYMENTS ACCOUNT.. YEAR TO SFPTEM8ER JO. 2025
RECEIPTS..
(Voluntary sour￿)
Congregabon Conirlbwlions DN
Congiegavon Conlribulions DS
T8x repaytnenl
Congregalu)n Gfft Ald
Refunds
Prior Year
£14,434.86
£4.400.00
£0.00
£0.
£294.
£12,235.1e
É4,Y50.
£1,463.41
£0.
£0.00
£19,128 86 £18,648.57
Sub-lotsl
Ilncoma frorn Asse151
Interest Irorn Invesimanis
Rents from Piopè
£0.00
£000
£0.00
£0.00
£0.00
Sub.kntal
£0.00
(Msc Recelpisl
PrOC￿d& from sale of asseis
Loans ￿￿1ved
Other
£0.00
£0.00
£2246.e7
£0.00
£0.
£0.
£o.w
Sub-lotsi
£2,246.67
OTAL RECEIP
1,375.53 E18.648.57
PAYMENTS..
Iolrecl Ch8fbtable gxpendilufel
albn51018SAI Waich Towersocyely
IAssooyaled Reglstsfed Ch8rbtie$l
Other Donations le.g. Pl￿eer Minist¥s SclKJol. Clicull Funds)
1£5,157.201
£0.00
1£4,135.891
£0.
£4,135.89
Sub-ioial
£5.157.20
(Other ExpendilurÈl
Kingdom Hall Owrauon and Maintenancè
Cwcuil and Visillng Minister Expenses
1£6.990 601
£10000
1£10,453.151
£170.00)
1£10,623.15
Sui>iotal
£Y,w.80
(Paymenis forAsseisl
Equlpmeni wr¢haS￿ lor Kingdom Hall
Purthas8 of Land IBuilding5 in conn8ClkJn ￿th Wall
£0.00
£0.00
£0.00
£0.00
(Misc Payments)
Ltran R6kKgyments lothe S￿*1Y re KSngdom Hall Buikjiry
Other
£0.00
£0.00
£0.00
-1£4.019.57)
Sub-lolal
£4.019 57
IE16.267 371 {
4,759.041
NET RE
EIP
I IPAYMENTSI FOR
EAR
£5.108.1fj
3,889.53
BANKAND CASH BALANCE AT OCTOBER 12024
BANK AND CASH BALANCE AT SEPTEMBER 2025
MOVEMENT FOR THE YEAR
E11.108.23
£7,218.70
£16.216.39 £11.108.23
È5.108.16
£3.8B9.53
£0.00
£OOD
Rec￿clIng Item5
Tran$acilons from Sepiember through Bank In Cur￿n1 year
DonabMS to IBSAIWalch Tower Sou8ty
CIT￿11 and Visillng Wbnister Exppnses
Olher t)onalh)n5 le g. p￿ne￿r Mlnisl6r8 School, ClrcLJtt Funds)
Oaposll
£299.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
£0.00
Paym8ols made Sepl nol ihiough Bank
Donations lo IBSAI Watch Tower s￿ety
Circuit Vis￿1n￿ Minister Expenses
Other Donabon5 le.g. ￿￿eer Ministers SclKw)I, cIr￿lI Funds)
Dew5iis
Check
Restated Movemeni
1£555.001 IE380.001
to.00
10.00
£0.00
£0.
£0.00
Eo.
È4.852.16
£3,509.53
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