The Church of Scotland
Culross & Torryburn Parish Church
SC 015149
RECEIIYS AND PAYMENTS ACCOUNTS
ST
YEAR TO 31 DECEMBER 2025
Congregation No: 241482
Charity No: SC 015149

Culross & Torryburn Parish Church- SC015149
Year ended 31" December, 2025
Reference and Adminlstratlve Inforn)atlon
Charity Name:
Culross & Torryburn Parish Church
Charity Registration Number= SC015149
Congregation Reference No:
241482
Contsct Address:
Miss C Dodds
Victoria Cottage.
14 Low Causeway,
Torrybum. Dunfermline.
Fife. KY12 8LP
Trustees who served at any time during the year up to the date of signing the Accounts were, as
follows=_
B. Hunter. J. Laird; R. Nelson; C. Dodds; H. Aze; M. Dow
NOn￿MIln£ Élders:
M. Dalgleish. E. Geyer- A. Macdonald. C. Hunter; P McKeeman: R. We5twater
Prlndpal Offlce-bearers:
Minister-
Post vacant.
Interim Moderator:
Mrs. M. Dow
Session Clerk=
A. Muirhead.
Church Treasurer-.
Mis5 C. Dodds.
Gift Aid Convener-
Post vacant.
Interim Gift Aid Convener Miss C. Dodds.
Property Convener:
J. Laird.
Independent Examlner:
Stuart Kerr,
25 Penrice Park.
Lundin Links, Fife, KY8 6DZ
Bankers:
The Royal Bank of Scotland.
Dunfermline Branch,
52-54 East Por¢ Dunfermline, KY12 7HB

Culross & Torryburn Parish Church- SC015149
Year ended 31" December, 2025
TRusfEES' REPORT
STRucfuRE, GOVERNANCE & MANAGEMENT
Governlng document
The Church is administered in ￿CordanCe with the Deed of Constitution Unitary Form.
Reuultment and Appolntments of Tiustees
Members of the Kirk Session are the charity Trustees. The Kirk Session members are the elders of the
church and are chosen from those member5 of the church who are considered to have the appropriate
gifts and skills and commitrnent to contribute to manage the affairs of the churth. The minister, who
is a member of the Kirk Se55ion. is elected by the congregation and inducted by Presbytery.
Organlsatlonal Structure
The Kirk Session. which meets nine times a year, and as required, is responsible for the spiritual and
financial affairs of the church. Certain responsibilities were dele8ated tothe Property Committee and
Finance Group.
Objectlves and Actlvliles
The Church of Scotland is Trinitarian in doctrine, Refom)ed in tradition and Presbyterian in polity. It
exists to glorify God and to work for the advancement of Chrisys Kingdom throughout the world. As a
national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the
people in every parish of Scotland through a territorial ministry. 5t cwperates with other Churches in
various ecumenical bodies in Scotland and beyond.
Artl¥ltles, Achlevements and Perforniance
Woishlp Servlces:
Worship Services are held weekly on Sundays- 09.45 at Valleyfield Community Centre, followed by
11.00 at Culross Abbey. Refreshments and fellowship follow the High Valleyfield Church
Community Centre services. Joint Holy Communion Services were held on four wcasions at High
Valleyfield. During Holy Week we attended evening services in the different Cluster Churches. In
2025 we joined with other churches in the Cluster on a few ttcasions for joint Sunday worship. As
part of this, a very well attended service was hosted by us at Culross Abbey We were invited to
join Limekilns Church for their celebration of 200 years in the church building The Rt Rev Rosie
Frew. Moderator of the Church of Scotland, preached on that special occasion. We led the
Remembrance Service at the Culross War Memorial at 11.00 and the Service, Remembrance and
laying of wreaths at the village War Memorial at High Valleyfield Club in the afternoon. At
Christmas, we attended a Candle Service for the bereaved at Tulliallan & Kincardine Church. Our
annual Watchnight Service on 24, December at 11.30pm was held in Culr05s Abbey. Members of
the congregation and community participated in this Service.
Baptlsms, Funerals and Marrlazes- During 2025 there were-2 Wedding5. and 5 Funerals

Culross & Torryburn Parish Church- SC015149
Year ended 31" December. 2025
TRusfEES REPORT (continued)
Actlvltles, Achlevements and Perfrffmance (conilnued)
Hlgh Valleyfield thurth Café- The Café is open on Tuesday mornings: 10.(M)- 11.30, and is now held
in Valleyfiel(I Community Centre
tea and coffee, scones and biscuits are served. Members of the
community and congregation meet and enjoy a time together each week.
Harvest Home Meal wlth Entertalnment- This annual event took place in Oakley Church, organised
jointly by Carnock & Oakley Parish Church and ourselves. Inwtations were sent to all the Cluster
Churches and there was a fair representstion at this very enjoyable event. After a lovely meal, v￿th
lots of catching up around the table5, a Scottish Country Dance Group entertained, providing
opportunitiesfor listeningto the rousing music and for dancing. It was a very enjoyable event. bringing
together the different congregations in the Cluster.
West Flfe Vlllages Cluster - We are part of this Cluster. along with Saline & Blairingone, Carnock &
Oakley, Limekilns with Cairneyhill and Tulliallan & Kincardine originally with the hope of foming a
Union of the six churches.
However, during 2025, Saline & Blairingcybe. C4rnock & Oakley and
Tulliallan & Kincardine agreed to form a Union of their three churches. The Union, West Fife Trinity
Church of Scotland, became effective on I" January. 2026. Meanwhile, Limekilns, Cairneyhill and
Culross & Torryburn are in discussions about forming a Union, with the agreed name of West Fife St
Mun80's Church of Scotland. No decision regarding a Union can tske place until Culross Abbey is sold.
Property - Culross Abbey - Sunday Worship is held Week￿ at 11.00. The Presbytery li5ting5 for
churches in Fife, show Culross Abbey as 'B' listed, which means 'to close, let or otherwise be disposed
of by the end of 2027,. In August the Abbey was advertised for sale on the open market. The closing
date was 2T September and several offers were submitted and one accepted. This offer did not
finalise though because of the high cost of insuring the building. We are Currently in communication
with other interested partie5 who submitted offers.
Hlghvalleyfield Churth- Weekly Sunday Worship at 09.45 now tskes place at Valleyfield Community
Centre. The Kirk Session had to take the difficult decision to close High Valleyfield Church building in
2025. It was deemed unfit for purpose with several major health and safety issues. The last Service
was held there on Easter Sunday. The Services and activities have been moved to Valleyfield
Community Centre where we have been made most welcome. Presbytery has given the High
Valleyfield Church a 'B' listing means that'it should remain open meantime,. With this in mind, plans
were put in place sometime ago to rebuild the rear of the building and upgrade it to a satisfactory
stsndard. Now, the final decision on this will be made by the new Union Kirk Session in conjunction
with Presbytery once Culross Abbey Is sold and. that is. assuming a Union does tske place.
Mission Together - This group has been formed within the Cluster to promote mission
activities in the Cluster. They have a number of initiatives being considered. One already in
pla￿ is to hold Lego Club5 for primary age children within all parts of the Cluster. So far, two
sessions have taken place in the Culross &Torryburn Parish, atvalleyfield Communitycentre,
and were well received by the children vtho attended.

Culross & Torryburn Parish Church- SC015149
Year ended 31" December, 2025
TRusfEEY REPORT (contlnued)
Artlvltles, Achlevements and Perfrmance Icontlnuedl
Fundralslng Special offerings were uplifted for Christian Aid in May and £701 v￿S sentto thatAppeal
The Remembrance Day retiral offerings in aid of ERSKINE amounted to £170. including donations
received at the Remembrance Service in Valleyfield Community Club.
Summary/Future- Again we say, we continue to be In challenglng times. We continualty seek God's
grace and guidance and future plans for us. Wethank all who have supported us throughout the year.
We especially thank Sandy Muirhead. Reader and Session Clerk, who has led most of our services in
2025. We also thank Mrs. Margaret Dow our Interim Moderator ft>r her sUPPOrt.

Ctstross &Torrybum Parlsh Churth- SC015149
Year efided 31 December 2025
TRUSfEES' REPORT (continued)
FINANCIAL REVIEW
Principal source of donated income is weekly offerings- 0.03 % decrease.
Change in numbers of Gift Aid donors
intreased by O
Changes in giving by Standing Order
increased by I
The income and expenditure on the individual funds are ststed in Note I to the Accounts.
Re5er¥e5 Pollcy
The Church held unrestricted and designated fijnds and no endowment funds at the end of the year. In addition, it
has fabric fund capital held on its behalf by the Church of Scotland with a market value of £514.040 and fabrit fund
revenue £2,123. It is the Trustees, policy to hold sufficient reserves of at least approximately six months, expenditure
including investments at Market Value. Atthe year end the Church held unrestricted and designated funds of £40,173
and £2,826 in Restricted Funds, the purposes being shown in Note l. On Il, December. 2025. the Growth Fund
Investments were sold and detsils of this are shown in Appendix B.
Statement of Trustees. Responslbllltles
The members of the Kirk Session must prepare financial ststements which give Suff￿lent detsil to enable an
appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are
responsible for keeping proper accounting records which. on request. must refiectthe financial position of the Church
at that time. This must be done to ensure that the financial statements comply with the Charitie5 and Trustee
Investment (Scotlandl Act 2005. the Charities Accounts {Scotlandl Regulations 2CM)6 and the Regulations Anent
Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. Theyare also responsible
for safeguarding the assets of the Church and musttske reasonable steps for the prevention and/or detection of fraud
and other irregularities.
Approved and slgned on behalf of the Trustees:
Dated: ....10 .

Iross&Torryburn Par15h Churth- SC015149
Yearended 31 December 2025
INDEPENDENT EXAMINER'S REPORT
Independent Examlnerfs Report to the Trustees ol Culross & TorrW*urn Parfsh Church
I report on the accounts of the chartty for the year ended 31 December 2025 which are set out on pages 7 to
Respecilve resp¢￿￿bIlItIeS of Trustees and Examlner
The charitvs trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities
and Trustee Investment (Scotlandl Act 2CK151"the 2CM)5 ACVI and the Charities Accounts Iscotlandl Regulations 2CNJ6
las amended) 1.the 2006 Regulations).
The charity Trustees consider that the audit requirement of Regulation 10{11 Idl of the Accounts Regulations does not
apply. It is my responsibility to examine the accounts as required under section 4411) Icl of the 2005 Art and to state
whether particular matter5 have come to my attention.
Ba515 of Independent examlnerfs ststement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulations 2CQ6.
An examination includes a review of the attounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and
seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the
evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given bv
the accounts.
Independent examlnerfs ststement
In the course of my examination, no matter has come to my attention (other than disclosed below']
which gives me reasonable cause to believe that in any material respect the requirernents:
to keep accounting records in accordance with Section 44111 lal of the 2005 Act and Regulation 4 of the 2LM)6
Accounts Regulations. and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 21x16
Accounts Regulations have not been met. or
to vthich, in my opinion. attention should be drawn in order to enable a proper understanding of the aceounts to
be reached.
Stuart Kerr
Independent Examiner
25 Penrice Park, Lundin Links, Fife, KY8 6DZ

Culross &Torryburn Parlsh (thurth-sc015149
Ye¥1 ended 31 December 2025
RECEIP
AND PAYMENTS ACC
Funds
2025
Funds
2025
Totsl
2025
Totsl
2024
Note
Donations
Legacies
Activities for Generatin8 Funds
Bank & Dewsit interest
Investment income
17,372
17.372
17.987
6,723
112
369
25.576
6.723
112
369
370
25,705
25576
Sale of investments
Receipts from General Trustees
Other Receipts
Totsl Recel
AP2
16,885
34,063
1,112
I￿63
18.748
34,063
1.112
79,499
17.217
42,922
Pa
ments
Costs of generating funds
Charitsble activities
Govern?n¢e costs
-1,928
-56.262
-1,928
-56,262
1.130
51,163
ments
-58.190
-58,190
52,293
19,446
IA63
21.309
-9.371
Gross transfers betsveen funds- In
Gross transfers between funds- out
10.662
10,662
-10,662
-10.662
30.108
-8.799
21.309
-9,371

Culross & Torryburn Parlsh Churth-SCOI5149
Yearended 31 December 2025
STATEMENT
F BAiAN
Unrestrkted
Funds
2025
Funds
2025
Total
2025
2024
Bank & Oe 051t B I
Bank & deposit balances blforward
Movement In year:
Exc•ss of Receipts over Payments for year
16.702
4.988
21.690
31,061
19,446
36.148
761
1.863
6.851
6.637
21.309
42,999
7,398
-7,398
JJ.371
21,690
7398
Investments blforward
Salè of Invèstrnents
Transfer of Funds
-7398
10,662
40.173
-10,662
ZJ26
42999
29J>88
Assets
Gift Aid R￿e1¥•blo
500
Uabllttle$
Historic Ministries and Mi55ion IGeneral Trustèes
agr*d to this belng paSd from sale proceeds
of Culross Abbeyl
22J35
22535
The Accounts were approved by the Klrk Sesslon on...........................
For and on behalf of the Kirk Session
5esslon Cle
Treasurer

Iross & Torryburn Par15h Church-SC015149
Yearended 31 December 2025
2. Movements In Funds
Atljan
2025 Recelpts
At 31 Dec
2025
Payments Transfers
Unrestrkted fvnds
Fabric Fund
Reserves Fund
Bequest Fund
High Valleyfield Iproiect Fund 2
Sandy Dunn Memorlal Fund reorganlsed
Churches for All Fund reorganised
Donations Fund reorganised
General Account
189
401
2.367
2.367
189
401
i.ocM)
2.282
2.282
6.906 17,281
1200
12CQ
274
274
25.745
-4260
4.260
10,377
20.935
59.633
-54823
Totsl Unrestrfcted Funds
Deduct.. Investments encashed 2025
17463
-7398
10065 77.636
77.636
58,190
10,662 47,571
7,398
10.662 40,173
Restrlrted fund$
Flower Funds
san￿ Dunn Memorlal Fund
Restricted Donations Fund
Churches for Al Fund
High Vèlleyfield Project Fund
Total Reslrfc￿ Funds
963
6.906
274
1.2CK)
2,282
11,625
IA63
2￿26
6.906
274
1.2Lh)
2.282
10,662
2.826
Totsl Funds
21,6
79,499
58,190
Purposes of Unrestrfcted funds
Reserves Fund. The Trustee5 have set aside a small reserve fund (linked to Fabrrcl to Ee held
locally in order to meet small general repairs requiring emeYgen¢y or immediate repairs.
Fabrfc Fund The Trustees set aside funds forthe upkeep and rnaintenarKe of our churches
Bequest Fund. The legacy from Andrew Dalglesh £l,OC4J for Culross Abbey was dlsbursed in 2025.
A new legacy from Mrs. Monaghan £1.0￿ was grdtefully recelved in 2025.
H*h Valleyfteld Prolert 2. The Trustees have set up this Fund for the possitrAe rebuil(fir
of Hlgh Valleyfield Church.
Restrfcted Donatlons Fund In 2025, OSCR Fermitted reorgnlsation of this Fund to a Designated Fund
Sandy Dunn Memorfal Fund In 2025. OSCR permitted ￿OrganiSation of this Fund into a Designated Fund
Churches for All Fund. To provide good access to buildings and enhance worship
OSCR pemiitted a reorganisatlon of thls Restrfrted Funds into a Des¢gnated Fund in 2025.
Flowe¢ Fund Funds set aside for memorial flowers. special occaslons and for the slck and bereaved.
io

Cukoss &TO￿￿rn Parish thurch- SCOI5149
Year ended 31 De￿mber 2025
ANALYSIS OF RE£EIFIS
Unrestricted Restricted F￿d0Vmiell¢
Fund$
Funds
Funds
202S
2025
2025
1,231
7,022
4.182
2.807
Tot41
2025
1.231
7.022
4.182
2,807
71Y)
1,250
180
Totsl
2024
1,645
9,027
3.896
2.092
280
l Donation8
WFO Scheme (tton Gjft Aid)
Gtft Aid Donations
Recovered on Gift Aid Do{￿t￿MS
Ordllwy Offertn&s {Open Plate)
Other Offerings. Donations etc
Funeral donatM)nS
3rd Party donAtions
1,250
180
17
Aetivities generntin2 fynd8
Abb¢y Box
Weddings
Events
3,427
1.200
3.427
1.200
3.893
723
Receipts frnm GeneT*I
Tru8tee8
17
17

Culr055 &Tcffj￿rn P•rfth Church- SC015149
Year ended 31 Detember 2025
ANALYSIS OF PAYMENTS
Vnie5trkted
Funds
Restrlcted
Funds
Total
2025
Total
3. ANALYSIS OF PAYMENTS
2024
Costs of generntin8 funds
Cost of generatingfunds
Wedding expenses
Totsl
1,628
1,628
300
1.928
710
420
L130
1,928
Charftsble Actl¥ltles
Ministries and Mission to
alc historic debt
Givingto Grow 2025
Presbytery dues
Ministry travel expenses
Other staffing costs
Pulpit supply
Fabric maintenance and
repairs
Heat and light
Insurance- churches
Printing, stationery and
POSta8e
lo,￿0
23,753
23,753
11,347
549
229
3,481
7,029
324
2,211
324
2.211
5.088
4.150
4.150
5.654
11,799
1,425
5,654
11.799
4,014
11,294
249
249
Broadband- church offtce
326
326
476
Equipment- photocopier
Life and Work expenses
Choir and music expenses
Miscellaneous
DonatK)ns to Third Parties
Totsl
42
20
42
20
1.888
210
42
532
566
179
51.163
210
56,262
GRAND TOTALS
58,19)
52,293
12

Culross&TorryburTr Parish Churth-SC015149
Yearended 31 t*cember 2025
4. Costs and Fees
No costs were incurred for Investment Managerfs fees, Governance or the purchase of assets or
Investments. No Trustee or person related to a Trustee had any personal interest in any contrart
Entered into by the Charity during the year.
5. Mlnlster's Stlpend
All Church of Scotland congregations contribute to the National stipend Fund which bears the cost
of all Tninisters, stipends and employerfs contributions for national insurance, pension and housing
and loan fund. Ministers, stipends are paid in accordance wFth the National Stipend scale, which is
related to years of service. For the year under review the minimum stipend was £32,433 and the
maximum stipend lin the fifth and subsequent years) £39.856.
Stlpend Endowment Fund.
Collecllons for Thlrd Partles
202
io
701
2024
52
515
DUnfermIir￿ Foodbank- cash donation.
Christian Aid
ERSKINE Remembrance Day
Missionary Partner {Mlss Catherine Nlcoll
170
13
127
22
716
13

Culross & T¢xryburn 1kn5h Churth-SC015149
Year ended 31 Deceml>er 2025
APPENDIX A
CONSOLIDATED FABRIC FUND
CAPITALACCOUNT
Credlt balances held at31st December. at cost
Marketvalue of balances ar 31st December
REVENUEACCOUNT
Credit balances at31st December
TEMPORARY FUND RE CULROSS ABBEY
Debit balance at 31st December
14

Culmss & Torryburn Partsh Churth-SC015149
Year ended 31 December 2025
APPENDIX B
SALE OF GRowfH FUND IWESfMENT5
Sale of Growth Fund Units- 11.12.25
Units C08t V*lue
Sale Value
Surplus
G¢neral Purposes (Unrestricted)
General Purposes No. 2 (Unrestricted)
Sandy Memorial Fund (Deswated)
Fk)weT Fund (RestrKted)
189
761
1515
272
-276
486
-5.999
-637
-7398
1.295
5.212
10,378
1.019
4,728
4.379
226
52
15