Dunfermline Gillespie Memorlal Church
Scotland
Financial Statements
For
31st December 2024
Charity Number: SC011659
Congregation Number: 241459

Dunfermline Gillespie Memorial Church of Scotland
Financial Ststsments
Year Ended 31st Decemb•r 2024
Contents
Pages
Members of the Board and professional advisers
Trustees Annual Report
Independent Examiner's Report to the Trustees
Receipts and Payments
Statement of Financial Balances
Notes to the Financial Statements
10-14

Dunfermllne Gillespie Memorial Church of Scotland
Membgrs of the Board and Professional Advisers
Y•ar Ended 31st December 2023
Charity Number
SCO" 1659
Congregation Reference Number
241459
Princlpal Office-bearers
Session Clerk. lanice Aitken
Church T￿aSurer
Priniipal Address: The c.hurch Office
Chapel Streer
Dunfennline
Fife
KY12 7AW
Trustees
Elders
' Ordained 6th October 2024
Minlster
Independent Examiner
Directoi Indepenoent Bookkeeping
Address: A]ba Innovation Centre, Alba Campus
Kosebank Way
Livingston
West Lothian
EH54 7GA
Bankofscotland
PO Box 18
Dllnferniline
Fife
KYII 3AG
Bankers

Dunfermline Gillespie Memorial Church of Scotland
Trustses Annual Report
Year Ended 31st December 2024
The trustees present their annual report and financial sratements ofthe charity for the year ended
31st December 2024. The financial statements have been prepared in accordance with the accounting
policies set out in note I to the accounts and comply with the charitys trust deed, the Charities and
Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 (as
amended) and Accounting and Reporting by Charitie5: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland published on 16 July 2014.
Reference and Adminlstrative Details
Reference and administrative details are shown in the schedule of members of the board and
professional advisers on page l of the financial statements.
Structure. Governance and Management
The charity is an unincorpordted recognised Scottish charity, registered no. SC011659. and is
administered in accordance with the ternls of the Deed ofconstitution thar aligns with recommended
Style of Church of Scotland and approved by the congregation in March 2015. The revised
constitution was approved by Church of Scottand on 20 May 2015 and became effecttve from that
date.
Recruitment and Appolntment ofTrustees
T￿SteeS are ordained Elders who serve on the Kirk Session of Gillespie Memorial Church.
Appointment Is by agreement of the Kirk Session.
Organisatlonal Strncthre
The Klrk Session is chaired by the Moderator and meets at least 4 times in a year. Certain
responsibilities are delegated to the I￿aderShIp Team which came into ex15rence In Nvvernber 20ZI
with the remit to streamline the strategic decision making for the life of Gillespie Memorial Church
freeing people to Use theirgift5 in Service of the Gospel. ultimately ensuring accountability of delivery
forthe ministry, mission.andworship ofGMC. The Kirksession remains always respon5ibleforboth
spiritual and temporal affairs within the church. ensuring approval of the Strategic Plan and budget
for the congregation.
Volunteers
The Church relies on its members to volunteertheir time. gifts and finance to achieve its objectives
and for its nornial dayto day running.
Oblectlves and Actfvlties
The vision of the Church of Scotland is to be a church which seeks to inspire the people of Scotiand
and beyond with the Good News of lesus Christ through enthusiastsc worshipping, witnessing,
nurturing and serving communities. It co-operates With other Churches in various ecumenical bodie5
in Scotland and beyond.

Dunfermline Gillespie Memorial Church of Scotland
Trustees Annual Report
Year Ended 31st December 2024
Our vision for Gillespie Memorial Church is that'.-
We w211'preach Christ crucified. as we seekto bring Othe￿ into His welcoming family..
We will through faith, embody the character of Sesus, the presence of the Holy Spirir and the
eternal love of God- in worship. words and action.
We will diligently seeK through prayer and example, to communicate the relevance of ChrisL
and
We will be a visible beacon of hope and joy reaching out to positively serve the people of
Dunferniline in the grnce and truth ofChrisL
Our activities are focused on both church mernbers and the wider Dunfermline community.
We are active in various areas to meet our objectives.
Achievements and Perfornjance
Comrnunlcatlons
These are undertaken through website. dirert comms plus social media utilising Facebook.
Podcasttng via multiple platforTns and YouTube with 730/0 of listeners from the UK, 25% in the USA,
and 20h the rest of the world. LIstene￿hIp has moved to 213 male and 1/3 female according to
analytics date with the age profile of listeners concentrated toward to 45-59 age bracket (87%), 28-
34 at IO% 2nd 18-22 listenership 30A.
The GMC website continues to be an important partof the church communications strategy. alongside
some limited traditional mail and email for dissemination of news and pastoral letter5 to ensure
contact across the church was maintained. There are continuing good links to PreSb￿ery and to the
wider work of the Church locally, nationally, and internationally.
Worship
In 2024. worship took place each Sunday involving many members in sound and visuals. leading
Prayers, reading scripture and the continued development of the preaching team utilising both lay
preachers and retired ministers who are members. Regular twice monthly evening services
completed our worship giving opportunities to go deeper in God's word.
Messy Church continued rnDnthly. running alongside the regular diet of worship and continues to be
an important part of our worship and outreach artivity.
Fellowshlp
Our aim is to encourage fellowship within the church and genuine engagement with the wider
community. The GMC Guild meet regularly each month. as do the Men@GMC group and Embrace, the
women's group. and the praise band for practice.
Our halls are again in regular use supporting a number ofgroups and charities as noted..
use the Centre on a Saturday night as their base for sending the Street Pastors out
to support young people in the town.
On five occasions each week young people meet as part of the
Guiding movement to enjoy a range of activities which serve to develop the young people and build
resilience to assist them to cope with life's everyday challenges.

Dunfermline Gillespie Memorial Church of Scotland
Trustees Annual Report
Year Ended 31st December 2024
Achlevements and Perforniance (contlnued)
oil
a branch of Girlguiding where the adult members pass on their skills and
knowledge to local guiding units. from helping Brownies work towards a badge to preparing older
girls for a camping adventure.
- A sociable group. providing activities within the group in a relaxed informal settin
meeting on 3 occasions per week
sic T ch - provision of musiclsinging lessons to young people.
Iak0￿Turf- a young adults group for 18 to 39 year-olds, connecting with one another and to God in
worship, teachin& prayer. and evangelism, as well as fostering authentic, joy-filled communRty.
Mission and Outreach
Those helped with crisis support for both food and tuel in 2024 have been:
In july 2022 the GM3 ministry launched a twice weekly OpenHouse Café offering low.cost
refreshments plus the opportunity to access free food for those in need. This sat alongside social
supportand signposting (14 adults and 3 childrendirecdysupported with £360 food assistance, plu5
following referra15: Fllel Assistance- I l Other signposting- 5) a5 well as pastoral 5UPPOrt for those
both in the church community and those without This offering has continued thn)ughout 2024 and
the OpenHouse café has continued to grow is customer numbers. serving just under 1400 people
during the year. and bringing community to all.
As a church GMC partnered with the following charities to both prayerfully and financially support
their work in 2024.- Circle of Comfort (FIFF.) - complemenrary therapy charity servlng those living
with side effects of cancer. Bethany Christian Tnjst (EDINBURGH) national charity dedicated to
ending homelessness in Scodand,. The Vine Trust- international development charity working with
long-tenn Peruvian and Tanzanian partners strengthening health systems / implementing
construction projects in isolated and vulnernble communities in the Arnazon and on Lake Victoria.
Pastornl Core
Pastoral care endeavours to ensure all members of GMC are part of a lovin& carin& supportive and
prayerful Church Family. Undertaken by the minister and selected membetS Df the congregation
through home visits. use of regular pastoral letters, the flower ministry alongside phone/electronic
conr2cts.
GMC remains a 'Dementia-friendly church. with several members having undertaken training. and
some change5 made to the church sanctuary to help in this regard.
Propety
Gillespie Memorial is a town centre church with a separate church office/ centre, situated next to
Dunfern)line's bus station. This makes it an ideal location for access for comrnunity use and for
community outreaclL
The building5 are regularly inspected and necessary works carried out to comply with current
Building and Health and Safety regulations. Remedial work was carried out in the year to the roofs
to ensure all buildings are kept wind and watertight and safe for use.

Dunfermline Gillespie Memorial Church of Scotland
Trustees Annual Report
Year Ended 31 st December 2024
Achievements and PerfOrnIan￿ [contlnued)
Chlldren & Young Persons
During 2024 the GMC Youth Pastor tnoved to train for full-time ministry ofword & sacrament WLth
the Church of Scodand. Both before and after this, conversations with potential church partners
across the aty of Dunfermline have been undertaken to understand where the next developments
might take place in order to provide space and time for encounter between Church. young people of
Dunferniline and the opportunity to share the Good News of lesus.
Pruyer
A weekly early Monday morning prayer time also continued along with a regular prayer ernail chain
which allows a majority of the congregation to be involved IT] Specific prayer items. Prayer tninistry
afterworship on a Sundaywas maintained as we continue to seekthe Lord in all areas ofchurch life.
Smaller life groups continue to meet weeldy for Bible study and prayer. Materials are circulated
around the groups with the aim to support and develop our spiritual life together.
Financial Review
Income
General income is down by £3.856.83 compared to the previous year, with offering across all areas
down from 2023. We continued to attrart grant funding towards the costs involved in delivering our
comTnitment to building community in the centre of Dunfemline. and spending on our buildin&
detailed in the Notes to the Financial Accounts. Income to restricted fund was up by £3,749.84 on the
previous yearwhich is predominantly made up of donations and helped by a generous match Funding
grant from a member of the congregation. We hope to increase offerings in all areas of income to
sustain present mintstries and grow our contribution to the community life within Dunfermllne
through expansion of youth ministry and growth ofthe OpenHouse Café community hub.
Expendlture
The Trustees have been rigorous in controlling those costs within Its gift to control. We are
appreciative of the financial support provided by those non-church organi5ations who use the
premises and contribute toward5 the costs incurred. Following the wholescale development of The
Gillespie Centre, the sanctuary was refurbished in 2016 into a multi-purpose venue For community
activity. Necessary works to maintain our fire safety and heating systems and remedial external &
internal works to wind and watertightmeasures in the church'sestate have been undertaken in 2023.
We are appreciative of the grant funding5UPPOrt provided by Fife Council.
Surplus/Deficit
The toral surplus of £5,538.36 The surplus comprises of a small unrestricted deficit of £267.66 due
in the main to giving not quite keeping pace with cost of living increases in expenses, and a restricted
surplus of£5.806.01. The restricred funds are in suplus mainlythrough payroll expendlture ofthe
Youth Outreach programme OpenHouse. This Youth Outreach payroll cost is due to roll off by Q3
2024. The trustee5 will continue to keep a firm grip on the finances in the coming years to build the
church outreach and growth of ministries to the comrnunity. The cumulative tarried forward funds
amount to general unrestricted funds of £42,788.25 and restricted funds 01 £72.848.56 at the year
end.

Dunfermline Gillespie Memorial Church of Scotland
Trustees Annual Report
Year Ended 31st Doc•m￿r 2024
All restrlcted funds have posittve Surpluses to meet anticipated demands.
Summary
We remain in a stable p(tsition to achieve our plan5 to proclaim the Gospel of jesus Chrlst and serve
our communiry in the centre of Dunfermlille. Though, as costs increase. we will be challenged to
ensure income levels grow enough to match our expenditure predirtinns. The budget for 2025 is ser
to rneet these missional needs lor Ihe year and t￿ste￿ will continue to focus on controlling costs
tightly. and ensure sufficient incorne growth to meet the anticipated rise in costs..
Reserve Pollcy
After considering their ongning committr.ents it is the Trustees. policy to hold rese)ves for
approximately two months expenditure which we conslder to be circa £23000
If the charityhad to cease. the buildirEgs woukl have tobe maintained and Insured till a buyer is found.
SÉgned by order of the trustee5

Dunfennllne Gillespie Memorial Church of Scotland
Indopendent Examinorf8 Report to the Trustees of Dunfemiline Gillespie Memorial
Church of Scotland
Year Ended 31st December 2024
Independent Examinevs Report to the Trustees of Dunfennllne Glllesple Memorial Church
I report on the 8ccount5 of the charity frir the year ended 316t De￿fflber 2024
Respective responslbllltles of trustees and examlner
The charity's trustees are responsible for the preparation of the acc)Junts in accordance with the terms of
Ihe Charities and Trustee Investment (Scotland) Act 2005 and the Charities
Accounts (Scotland) Regulations 2ChJ6 (as amended). The charity tfustees consider that the audit
requirement of Régulats'on 10{1) Id) of the 2006 Accounts Regulations does not apply. li is my
responsibility to examine the a¢￿UnIS as requir&J under secb'on 44{1) (c) ol the Act and to state whether
particular matters have come to my attention.
Basi$ of Indepèndent examinew's statement
My examination is carried out in accordance with Regulation 11 of the 2006 Ac¢ounts Regulations. An
examination indudes a re¥i*4 of the a¢counts"ng records kept by the charily and a wmparison of the
accounts ptesented those records. It also I￿udeS Con￿deratIon of any unusual items or disclosures
in the accounts. and seeks explanab.ons from the ttustees conceming any suth matters. The procedures
undertaken do not provide all the evidence that would be required in an audit. and conswjuently I do not
express an audit otxniDn on th8 view given by th) accounts.
Independent examlnor's stat￿}ent
In the cours8 of my examinatlon, no matter has come to my attents'on which gives rne rea50natrAe cause
to believe that in any mabial resrect the requirements".
to keep accounbng records in accordan￿ with Section 44(1) (a) of the 2005 Act and Regulatw)n
4 of the 2006 Accounts Regulations
to prepare accounts which aGcoid wilh the accounling records and compty wtlh Regulation 9 of
the 2006 Accounts Regulations
Name:
Dioctor
Address:
Independent Bookkeeping Ltd
The Alba Innovation
Alba Campus
Rosebank Way
"vingston
EH54 7GA
Date..
Zol

Dunfermline Gillespie Memorial Church of Scotland
Receipts and Payments Account
Year Ended 31st December 2024
Unrestrirted Restrlcted
Funds
Fund5
Total Funds
2024
Total Funds
2023
Incomlng Resources
Incoming resources from
generating funds:
Donation
Artivities for generating fvnds
Investment income
Other incoming resources
Total Incomlng Resources
61,295.49 20.584.46
8,389.43
10,744.71
2,665.62
9,176.93
81,527.47
81,879,95
19.134.14
2.665.62
13,615.68
117,295.39
81,611.31
17.064.72
2,096.17
16,639.18
117,411.38
4,438.75
35.767.92
Resources Expended
Charitable activities
Governance costs
Total Resources Expended
(81.495.13) (29,961.90) [111,457.03) {127.662.74)
300.00
(300.00)
300.00
81,795.13
(29,961.90) (111,757.03)
127.962.74
Excess Receipts over
payments before transfers
Transfers between funds
Excess Receipts over
Payments for the year
(267.66)
5,806.01
5,538.36
(10,551.36)
(267.66)
5,806.01
5,538.36
(10,551.36)

Dunfermline Gillespie Memorial Church of Scotland
Statemont of Financial Balances
Year Ended 31st December 2024
2024
2023
lJnrestrirted Restricted
Funds
Funds
Endowment
Funds
Total Total
Bank& Deposit
Ba]ance balances
brought forward
Movements in Year
Excess Receipts over
Payments
Bank&Deposlt
Balances Carrted
Forward
43.055.91
67,042.54
Ito.099.45 121,900AI
1267 661
5.806.02
55311.36 110,551.361
42.7B8.25
72,84B.56
115.S36.81 1 11,349.45
The restricted fund opening balance has been Correct￿ by £1.251.00 to reflert the accurate carried forward
posidon Irom 2023. This does not affert receipts or parfments for the year. The closing balance reported is
therefore £1,251.00 lower than the cash at bank fiKurq w.hich includes the prior-year overstatemenL
The note5 on pages 10 to 14 fonn part afthe Financial StatemenLS
And signed for on behallof the Kirk Session by

Dunfermline Gillesple Memorial Church of Scotland
Statement of Financial Balances
Year Ended 31sl December 2024
l. Accounting Pollcles
These accounts are prepared on the Receipts and Payments basis in accordance with the
Charicies and Trustees Investment (Scotland) Act 2005 and the Charities Accounts {ScotlandJ
Regulations 2006 {a5 amended).
Fund Accountlng:
Unrestricted Fulld5 are those funds which can be used at the discretion of the trustees in the
furtherance ofthe objectives of the charity.
Restricted Funds are those funds which can only be used for specific purposes a5 specified by
the donor or when the funds have been raised for a specific purpose.
Details ofthe nature and purpose of the charity are given in the narrative settion, page5 2-5.
* Note.- The restrictedfvnd opening bolonces have been corrected by £1.251.00 to reflect the
accurote corriedforwardpositionfrom 2023. Thi5 adjustment does not affect income Dr
paymentsfortheyear.
2. Movement of Funds
As at 1st
January
2024
Recelpts
Payments
Transfers
Asat31"
December
2024
Unrestrlcted
Funds
General
TOTAL
43.055.91
43.055.91
81,527.47
81.527.47
(81.795.13))
(81.795.13)
42,788.25
42.788.2S
Asatlrt
January
2024*
Recelpts
Payments
Transfers
Asat 31"
December
2024
Restrlrted Funds
GM3
27.298.14
6,318.59
[4.212.75)
29.403.98
Projert
16.169.75
6.929.78
(2.700.00)
20,399.53
Common Good
1,286.28
1,286.28
Life and Work
341.89
124.00
(119.71)
346.18
Dispersal
2.505.15
3,496.60
(3,562.76)
2,438.99
YDUth Church
3,042.12
480.20
(533.44)
2,988.88
Youth Outreach
14.265.89
18.418.75
(18.741.25)
13,943.39
Mission
[91.99}
{91.99)
Manse R&M
[1,200.00)
{1,200.00)
Rese￿e$ Poi
TOTAL
Total Funds
3333.32
67.042.54
111.349.45
3,333.32
72,848.56
115,636.81
35,767.92
{29,961.90)
117,295.39 (111,757.03)
io

Dunfennline Gillespie Memorial Church of Scotland
Statement of Financial Balances
Year Ended 31st Decembor 2024
3. Trustees Payments and Expenses
as been relmbursed for expenses at a cost of £2,089.55
as been relmbuTSed for Music Co￿rdinatOr dudes at a cost of £3,450.00
has being relmbursed for expenses at a cost of £665.44
4. National Stipend Fund - Ministers Stipend
All church of Scotland congregations contributes to the National Stipend Funé which bear5
the costs of all ministers, sts"pends and employer's conirlbutions for national insurance,
pension. housing and loan fund. Mir.isters' stipends are paid in accordance with the national
stipend scale, which i5 related to yejrs of service. For the year under revlew the minimum
stipend was £31.642 and the maximum (in the 5th and subsequent years of service) was
£38,884 (2023- £30,135 and £37,032).
vceived £446.40 (2023 - E531.70) for the reimbursement oftravel
costs.
Additsonally. the church pays the council tax for the manse of £3,334.96 and the minister's
telephone costs of £655.81
The minister's salary is paid direcdyby the Church olscotland.
li

Dunfermline Gillespie Memorial Church of Scotland
Statement of Financial Balances
Year Ended 31st December 2024
5& Analysis of Re￿Ipts and Payments
Memorial Chw
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12

Dunfermline Gillespie Memorial Church of Scotland
ststement of Financial Balances
Year Ended 31st December 2024
É#74
i.ls
14.*41 FS
É1715AD
tt291.F2
tT64 15
.Is
TMSS
IDPIO
tir•1D
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5b. Donations Detailed Analysis.
Dexription
WFO
Unrestrirted £
10,550.0)
46.867.78
1,305.21
Restricted £
Total £
10.550.CQ
58.161.24
8,552.11
2,044.10
2,572.50
81.879.95
Ordinary Offerings
Other Offerings
Donations for 3rd Party
Weddings & Funerals
TOTAL
11,293.46
7,246.90
2,044.10
2,572.50
61.295.49
20,584.46
Sc. Grant Detailed Analysis
Fife Council awarded a grant of £712.50 towards the Open House Café
6 Donations to 3rd Partles as Part of Charitable Artlvities
Donations made to other Christian charities. where the church's charitable objective of mission can
be fulfilled through one ofthese organisations and have much greater impart than our own church
working in i5013ti0n.
Bethany ChristianTrust- £580.60
The Vine Trust- £580.61
7 Gifts to non-chrlsttan Organisations
During 2024..
Poppy Scotland - £366.13
Circle ofComfort- £580.60
Guidelines stipulate that to raise funds for other types of organi5ation. the funds should be collerted
specifically for those organisatt"ons. by means of offering or by fundraising specifically for the other
organisation.
8 Collectlons for 3rd Parties treated as Agency Collections
No funds were received for of this kind as all funds were recorded via the receipts and payments
account on this page in note 6 and 7.
13