Leuchars St Athernase and Tayport Church of Scotland Receipts and Payments Account for the year ended 31 December 2024 Congregation No: 261592 Scotttsh Charity No: SC015677
Leuehars St Athernase and Taytrtbrt Church of Scotland S¢ottlsh Ch•tity No- SC015677 Contents Page Reference & Administ11¥e Inforttwion Tru5r¢es' Annual Repon Statsmeni of Trustees, Resp)n$ibiliti¢5 R¢pon of Ind¢pendetLi Examiner Receipis and Paymenis Account Stat¢mtnt of Baitnces Notes to th¢ A¢¢ounts 10- 13 ApFndix- Funds Hcld by ihe Church of Scotland Geneial Ttustets Page I
Leuchar5 St Atherngse and TayrI Church of Scotland Reference gnd Administrative IDfornFatlon Charity Natrle.. Chthty ReÉi$tMtion NutnbEr'. Cotwegatton Refererlce No.. CoD¢a¢i Address.. L¢u¢haTS St AtheJna5cand Tayporl Church of Scodand SCU15617 261592 10 Etsknne Ro1 Tayport Fife DD6 9EY Trustecs who 8erYea dllring the year aod up ¢0 Ihe dote of 5igninE the accounts follows:. PTinL7pal 01¢¢.1&reTS Minist¢r Intertrn moder4r Session Clerk Depuiy Session aetk Trwurer Independent F.Aamlner B#Dker Royal Bank of Scotland 113-115 South StTe¢t St At¥Jr¢w& HiIuJLibUlI Blaik & Co Cheslney House 149 Market S¢1 Si Andrews Fife KY16 9PF KY169QB Page2
IAuchaTS.8t Atherna4e and Tayport Church of Scotlnd Trusttt5' Annual Report Ye4r ended 31 December 2024 Structur& Governanct and Management GovernlnE Dotllmettt The Church is administered ][% %cordan¢e with the tern of ts M(wJel Deed of Constiiutton (Unitary Forni). R¢¢ruilrnen¢ aud AppJin¢mentof Trustees Members of the Kirk Session ate Ihe thwily trusi¢es. The Kirk Session are the eldeFs of the th[¢ arjd are chosen frottl Ihos¢ tllembers of Ihe church who are considered to have the appropriak gifts and sktlls. The tninislei, who is a ember of the Kirk Session, is elecied by (he congtegariun and inducted by Pre5bytrry. The inrim nK)deTaior, wlK> was als0 a truneber of the Kirk S¢sgion was apwinted by Prtsbyiet). Organks&ti•llal Structure The Kitk Seiiiort, which t% thaired hy Ii%ually meets formally once a rnrtth #nd Objeetive$ tsnd Activities The Church ofseotland Is Trinirarian iti doctrine, Refortned in tradition and Prcsbytenan in poljiy. It exists to orify God and to work for the advancenyni of Chri51's Kingdom throughout the world. As a national Church. 11 %knowledges a distjnciive call and duty io bring the Ordinances of reliwon to the people irt every parish of StOLland tbrough a lerririaL ministry. It ¢0rleS with othw CUTcheS in variou5 llMeniCal b(MJies in Scotland and beyond. Theye objectlV¢s are m¢1 through regular services of worship, varicxxs Church group5, saI tivitIeS and ¢venis. tring 24. seryicc5 We held in Leuchats and Tayport on alfrrnate Sundays, wilh a monthly service being work done by the nominating committee. wa.s inducLcd as niinisier of ihe chuch ai a Service in l£ucbars St Aihcmase churc (Trn 4 June 2 24 Remembrdnce Sunday services werc held in ivth Lhurrhc5. wiih th¢ L¢uchar5 servitt be2ng held jUinLI) liith thc Chaplain and pe150nnel fro Leuchars Stsiion. There have en weekly emails with news a[ a shon refl¢aion sent oui those nMberS of the cotwgation who ar¢ online. The weekly Presbyory rtewsltiiei is n(>w also being sent oui. There is a new church FaceFM)ok page which is kept up its date with church eveTLts. A newsieiier is delive1 to households i the congrwiion every month. cthcr digitslly or as a physical copy. Pagc 3
Leuchars St Athernase and Tayport Chureh of Scotland Truslees. Annual Report Year ended 31 Decetnber 21)24 Achievements and PerforniaKe Weekly attendance is around 30-50 in either chur¢h. A wtrkly prayer meeung is hcld klore the seTVi¢e every week. There is also a W¢dn¢sday aften)oon prayer mee£irt8 held via ity)Tll. There is tLOW a regular Sunday Schwl atTayport and il is ho to intreased the llUTnbers aitendirtg. Outdoor withes$ has wnunued at the Tayport building. whith 1$ OR th rDaiTh sty¢eL using 8n installations let the Community know we ate still active and whai season of ihe chuich yeat we ate in. The space in froni of the church is ideal for iableaux and the chuT¢h door ideal for th¢ displaying of banners. ReS)n$t fmm the cortununily to these has been poslliV¢. Other aciiviiies such as thc 2 choirs, coach-hou5e café and Guild meeiings took piacc regularly in 2024. A Warni Spaces Cuppa and Char coniinued in Ihc Tayport hall oveT the winter ]]M)nihs and this has been very succcsslul Taising fund5 for several charities. Seve1 SOCLaJ events were hcld.. a barbeque at L£vchars, a harvest sUPr in Boltnullo and swb¢Y aft¢moon. quiz nighi and mince pie teas in TaYrt. Throughoul the year, Ihe chUh, along with ih¢ oth¢T Ihrec churchcs in Taytx)rt, has worked together Itb¢r¢ is an ecumenical organising commiitetl and a continuing initiative is an ¢YenJng s¢rvice of Taize ¢hanLS and quiet, hEld on the first Sllnday of each month and moving round the thurches. 'No Pew Needed" continued Ihis year, midweek. ai a venue ¢SIde the church. This is successful in encouraging boih Meth[$ ond non- Tn¢mbers alike io come along and rake part in a lange of activities with nearly 30 people aitending. World Day of Prayer and a s1(¢ for Chri51ian unity were also hcld. The Kirk Session conunued to cons2der lh¢ changes and challenges facing the church. An Elders, conference was held and a Five Marks of Mission group is cuentlY ron5Ld¢nng thcsc. The church continues its 5UPPOrt fer oikn ¢haTitable organisations. Dewls of thesc are in noie 8 to ac¢cM]nis. In NoveTnber, the Christmas B[h8W0(j Shocbox Appeal was well 5UPPOrted and 104 boxes wcrc filled. In Decembcr. Ihc Chrisimas gift day again held for congr¢g&tion membcrs in c¢ homes housetthnd, with 18 members being giv¢n a go(NJi¢ bag of donated itsms. Selection boxe% werr also Colle¢ for local children. Conract continues with L¢uchars. Balmullo and Tayport Pritnary Schools TayF¥)rt Primary School use the ebur¢h building fortheir ¢nd of i¢rll) gath¢rings. Lcuchars Primary Schcol held 2 Chri$iJna5 5¢rYic¢s in 2024. Work continued on the tnanse in the early pari of the year, upgradinB iK>th bathrootns and carrying oui various oiher repairs to both the building and 83rdcn. Mo$t of this was funded by amounts held on our behalf in the Central Fabric Fund. Page 4
IChar5 St Athernase and Taypor¢ Church of Scotland Trnstees, Annual Report Year ended 31 December 21124 Aehievements and Performance l¢ontd.I The Regenerauon PToject 4t] Fundraising ieams have Contirtlled discussions regwdiDg the process rcquir¢d resume our deVeloprtnI plans foi St Athernase Church. In the AMBA buildirtgs audit ctirried OUL for the C¢Deral Trust¢es. Si Aihemase was designatsd a5 "A" to be rethjned. This is with the proviso that accessibility and facilities itnproved w mak¢ the building fit foT the 21st century. We ar¢ ¢urr¢ntly liaLSLng with Presbytery and the Genual TtU51ees lo work out how 10 progress thesc plans. The Reg¢n¢rauon Fundraising Icam held a rtumber of successful events in 2024. including a craft fayre. plant sale and malt voice choir concert. Several iodividuals in Ihc congregation Taise fund5 foi the project throughour the ar. and Iheir support is much appreciated. The Fundraising Group has non4hurch80in8 tnember5 of the corntNnity on it. which broadens Ihc rca¢h of the activilles. Si AihcTnasc Church was open lo visitors on certain days over lh¢ summer, and we would hope to k able to ¢xlend this io pre-COVID numbers of annual visilot5. The pasioral care groups. both in tEuchats aNi Taypor( hav¢ conunued 10 offer support 10 ¢ortgTegalional memkrs through &tiviti¢s and Vi5Lrs. The Guild coJ]tinues to I]et in daytillK io Provide inrer¢sting aciiviiies 10 the p. They have off¢red lea and coff¢¢. and a lime for fellowship aftei Ihe ChUh setvices in St Ath¢rna5¢ church. The h811$ at TÉyport are used by various cotnmuniry llp$., att art grthjp, tnusic groups. Rainbows. Guides and a conmiuniiy choir. As a church. we ar indebted lo thc many enthusiastic ¢ple who 3R willing lo help in whaiever ways possiblc 10 kccp our chuiches Tunning effectively. W¢ prdy Ihai we can grow tog¢iheT 05 a Chuich and ontinu¢ to reach our to the local and widcrcommunily over the COTning y¢ar. Page 5
Leueh4r$ St Athernase and Tayp)rt Church of Scotland Tryslees, Annwl RewbTt Year ended 31 Deeember 21124 FiD4ncig1 Review The principal source of incowt is JntmEtrS' Te¥ular tsffeTill8S. which amounted 10 £32.562 lexcludirt8 gift aid tax r¢¢ov¢redl for th¢ year. a d¢¢rcas¢ of 3.8% ovcr 2023. Expendiiure was up consid¢rdbly compared to 2023. mainly due lo rnanse refurbishTr]eni co5. ministrr's exrenses artd art increase iti our Giving to Grgw allocwion. Almost all costs incutted in respect of the rnanse ere recta11r from our capitsl balance in the Central Fabrkc FutKI. Restrves Policy It i$ the Trust¢¢s' policy 10 hold rcsetves, including designated funds, to wver futur¢ contingencies and nknjor items of expeJKiitsLre, particularly in r¢lRrion 10 Ihc fabric of the Church building. At the year end, £14,515 12023 - £14,492) was held id the General Fund. This is approxim&t¢ly 3 mnths, expenditUTe. £l5,953 12023. £10,411) was also held In the Designad Fabric Fund. At the year end, the church held rotsl unrestyicted ca8h funds of £67.82912023- £6I),0631. Statement of Trtte$, Responsibilities The members of the Kirk Se55Lon mus¢ PTcpar¢ finan¢iAI slattts which give 8ufficienL detsil 10 ¢nabl¢ an appreciation of the trans2Ctioos of the Church during financial year. Thc nwmbers of the K]rk Session aTe responsible for keeping PToper CoUnting records which. on request, Must reflect the financial posiiion of the Church ai Ihai time. This musi be done 10 ensuTe thai the financi31 &utements comply wilh the Charities and Tnjstet Investment IS¢oilandl Aci 2(KTr5. the Chartties Accounts 15cotlandl Regulknons 2006 las anded) and (he Regulaiions Anent Congregaiiullal FIna[¢ approved by the General Assembly of ihe Church of S¢oUand. They are also responsible for saft8uatdin8 EhE a55e15 Trf the Church and tnust thke rea80nable sops for the prevenuon a[Or d¢*ciion of fraud o(h¢r Irre1&ntIts. Approved by the TnJ5tees on 3 h(aTch 2025 and signed on their behalf by..
LEUCHARS 5T ATHERNASE AND TAYPORT CHURCH OF SCOTLAND Independent ExamlDer's Report to the TruStS of Leuchars St Athernase and Taypor¢ Church ofScotiamd I report (xl the acwunt5 of the charity for the year ended 31 DeecmbcT 2024 whirh 4Tr %1 out on page5 to 13. Re5tIVe responslbllllks of trn5tft cxarniner The chilY.5 ttuslee5 arc Tesponsible lor the preparaiion of the accourt15 in accordancc wilh the l¢rtt15 or the Chariues and Trustee Investtnent (scotldI Act 2(M)5 and the Chartiies Attounts IScotiatKII Regulations 26 las amended). Thc chaniy trUSes con5idcr that th¢ audit requireinent of Regulaiion l(Kl)lal to Icl tif the Accvunl¥ Regulation5 does not apply. It is my responsibility to ex[ne the gccounts as required un<tet section 4411}Icl of the Act and io stale wheiher particular matters h8ve ¢OTne to my atieniion. This retrf)rt is made the trSlee5, as a body, in ac£oidan¢¢ wilh the ienns of niy engagemeni. My work has been undertaken so thai l tillghi slate 10 the tru5t¢¢s th05¢ matrs l am required to state to thc]n in a Independent examiner's report and for othcr purpose. To the h]Ilest extent pemiitted by law. I do not a4Lept or a¥suT]]e Te5ponsibiliiy to anyone oiher than the charity and the wusiees for my work or for thi5 Frf)rt. BASIS of findendet examiner's statement My exa[[nation is carried Qui in accordan with Regulion I l of Ihe chIlleS Accounts IS¢odandl Regulation5 21K)6 las atnendedl. An examination includes a review of the acc[iTh8 records kept by th¢ charity and a comparbson of the COUn1S presenied with those record% It also includfs consithration of any unusua] items or disclosures tn the *courtL8. and se¢k5 explanation% from the Irusitts concernthg any such maitrrs. Tr prixedures le[taken do not Provide all Ihe evidence (hai would be requtred in an audi¢ and conseqthenily I do not ¢xpres5 an aj1[ opinion on the view 8Lven by the &ctsunts. Independent examiner's sts¢ement In the coutse trf tny ex3]ninalion no matter has come LO my aln[lOn. which gives me reasonable t3thse io believe thai in any ma¢eria] respect the requiremenis.. to kcep accounting records in accordance wilh Setiion 44 Ilxal of the 2(K)5 Act and Regulation 4 of (he 2006 Accounts Regulatiotts, and lo prepare accoullts whjch accord wilh the &¢¢th]nting rccord5 and wtTrply with Regulaiion 8 of the 2(KlS Accounts Regulations have not been mei, 01 to which, in my opinion. aitthtion 5tK)uld drdwn in order enable a twper undeTstsnding of th¢ arcounts lo b¢ rehed. ChestY House, 149 Market Strtt St Andrews Fire, KY16 9PF rtther, Henderson Black & Co, Chartered Attountants Date: 20 MGLH Lo L Po9e 7
lucbars St Atb¢rogse and Tayport Church of Scotland Reeelpts aThd Payments Account For the Year end£d 31 D¢Yember 2(124 UnTc¥lricted ReATlcted Endowmeni Funds Tolal 207A Total 2•24 2024 2024 2023 Receipts Note Donations Legacies Activities for Ge]ating Funds Bank & Deposit inteTesi Irtve$iment iJKOtne 43.259 5.0(M) .907 45.166 41.348 5(K) 10.967 2,455 5.433 60,703 9503 3.838 6,117 09.624 2,534 6.103 fA),707 1.286 14 8,899 18 Rental of Premis¢s Other Receipis Grants Funds iBir(MJuttd from Tayport Palish Church.. Designated Holiday Club Fund Reserve Fund Gcn¢ral Fut)d Church lrnprovetncnl Fund Hall Fjwr Fund Small Hall Rede¢oTation Fund Youth Fund Mis$ Caikrine K Duncan's Ttu$i Fund Mi115 Ttusi Divinity Student Fw)d Ben¢vol¢n¢ Fund 2.950 1.863 2.950 1,863 2,488 2.523 ,567 2,488 91 19,305 76 318 7(KJ 2W 1.670 488 354 Totsl Reteipts 65.520 11,387 76,925 89.496 P#ymcnts Costs of g¢ncratin8 fu)¥J$ Chatirablc activities Gov¢rn8ncc cosis 198 119.696 756 446 4,310 644 I24,6 756 885 48.386 1,440 Totsl Paymetlts 120.650 4.756 125,406 50.711 R¢lesed by General TTUStets 62.396 62.396 12.431 Exe¢ss of Receipts over Payments for the year before trdllsfers 7,266 6,631 13.915 51,216 Tran5ftr5 5(X) 15(M)I Ex¢tss of Receipts over Payments for the ye•r 7,766 6,131 13.915 51.216 Page 8
l£uchars St Athernase and Tayport of Scotland Stalement of Balances As at 31 December 2024 U)estriCted Restritied Enthwmellt Fund$ Fund Fu4ds Tolal 2024 2024 2024 2024 2023 B?nk & De -1 Ba]ances Bank & deposit balances broughi forward 60.063 77,723 2,347 140,133 88,917 MoYen*nt in year: Excess of Receipts over Payments for the year 7.766 6,131 18 13.915 51.216 Bank & (kp)sit baian¢¢s attied forward 67.829 83.854 2.365 154.(H8 140.133 Investments at market vglue (Cost." 2024- £97,575, 2023- £97.5751 206,257 689 2(b,946 192.641 Gift Aid and (Xher Rtttivabl¢$ 9.275 9275 8.027 9,275 9275 8.627 Unbilled cxpcnses ai the year-end 1.894 1.894 1.748 The accounts wcrc apptov¢d by the KiEk Sc55ioTh on 3 Mah 2025 And 51gned on iheir behalf b. Page 9
Leucharn St Athernase and TaYrt Church of Scodand Notes to the Accounts For the year endlng 31 Deeember 2024 l. Basis of accounting These aCCnIS have been prepared on th¢ Re¢¢ipts and Paymcnls basis in accordance with the Charities & Trustce InveStnnE (Scotlandl Aei 2(J)5 and rhe Chthties A¢ctrJnlS Iscrtlandl Regulations 21XJ5 las am¢nd¢dl Th¢ finan¢iaJ 5talemcnls are prepared in sterlin& which is th¢ flln¢iional ¢urrency of the chatily. l Movements In Funds AtlJa 2024 Atjl Dec Re¢elpts PayThents Trnnsfer5 Unrestricted funds Dcsignatcd Fabri¢ Futtd Dcsignalcd Paribh DeYclmeI Fund Dc5ignaicd Sunday SchiN>I Fund Dc5ignaicd Holiday Club Fund Gen¢ral Fltnd 10,411 34,W2 76 5.542 2,125 15.953 37,117 1261 93 14.515 67,829 14,492 6AJ,063 120,147 127,916 1120.6241 1120.6501 500 Reth¢ted funds PcM)rof the Parish Fund McKenzi¢ Burial Grou1 Fund Rcg¢ncratson Fund Special Colle£tionsFund Guild Fund Mission Fund Presb)trry Fund Church Improvement Ftsnd Hall FIIx>T Fund STnall Hall Redecoiation Fund Youth Fun¢J 5.686 830 66.178 835 799 40 7.708 12 805 2.489 870 69.803 847 431 2,489 512 319 703 201 14.0831 16731 (S) 505 318 7(X) 2(K) 672 77.723 io 4.756 SU) Endowment lunds Mi%s Cath¢rine K Duncan's Trusi Fund Mills Trust Divinity Studeni Fund Benevolent Fund 1,504 489 354 2.347 12 1516 493 356 2,365 Totsl funds 140,133 139.321 1125.4061 154.048 Page 10
Lellchars St Athernase and Tayport Church of Scotland Notes to the Aecollnts {continuedl For the year ending 31 December 2024 2. Movements th Funds leontinuedl Fabric Fund.. The tN$ws have setaside fund5 f(r the tnajntenance of Church tKop¢rti¢s. Parish Developmeni Fund .. Funds have been designat1 to ¢r¢at¢ a "Church Without Walls" Ée ts> develop and mainiian q)wrtunii¢s whi¢h aiiraci people of all ages within the parish. Sunday Schml Fund.. Funds fot Sunday Schwl activities. Holiday Club Fund.. sums raixd towards tjjnning the chilthn'5 Ctub during the School lIdayS. Pwr of th¢ Parish Fund.. Fund io assist thos¢ expetien¢ing hardship in the Parish. M¢Kenzi¢ Burial Ground Fund.. 1nd to fund the maintenance of a ptivale t1] ground. R¢g¢ner8tion Fund.. Fund 10 k used for the major retRir project in the Si Athernase church bujlding. Sp¢cig1 Coll¢¢iions Fund . Fund to LK used for swil over5e35 donations. Guild Fund .. Funds held by the ¢hur¢h Guild pronme fejlowship wiihin ih¢ congr¢Il0 and to hold fujyjraising evenis from which ihey t[ke donauons to the general fund of the ChCh and other outside trganisation5. Mission Fuftd.. io fvnd nuson in the lttal area. pbery Fund.. Funds re¢civcd to supportCOVID-19 extxndilure. 1clUdIng rr Urdates. Church Improvemethi Fund.. 10 fund impovemenl and upgrade of the Tayport church buildings. Hall Floor Fwid.. 10 provide for flwring irt the small hall al TaytKrt. Stnall Hall RedecoratioD Fund.. to fund r¢dccoraiion of the small hail ai TaypDrt. Youth Fund.. fundsdonated to used for work wilh young people. of Endow[[1 Fun Inm¢ from th¢ Caih¢rint K Duncan Ttusl Fund 15 to be used lo provjde'a thrisimas Ir¢at ¢0 wonxn over <(> y¢4rs of age living in TaypLKt and c¢)nsid¢red io b¢ in PLKK circumstances. Income fr(Nn the Mills Trust Divinity Siudenl Fund is lo k used to provide fJnan¢ial as$isiaw¢ 10 siudcnis of diviniiy nd to fi]Dd mission work in thc parish of Ta)wrL Incotne from the Benevoleni Fund is 10 b¢ used at th¢ dIretiOn of the Minister to a5515t parishioners in need. Page I
Leuchars St Athernase and Tayport Church of Scfjtland Notes to the Aecounts (eontlnued) For the year ending 31 De£embeT 2024 UnTestricted Rtstrict¢d Fund$ Endowjrtnt Totil 2024 Totsi 2023 2024 3. Analysis of DonatiODS WFO Schetne Inon Gift Ajdl Qift Aid Donations TAX Recov¢red on Gift Aid Donaiions Ordinary Off¢rin8s (Open Platel Oiher Offerings. Donations e¢c 3,410 23,(MM 7,807 6.148 2.890 43.259 3.410 23. 6.308 20.6fv1 4.714 6.876 2.786 41.348 6.148 4.797 45,166 4. Analysis of P¥yments Costs otgeneraling fun Ftsndiai5in8 cxpcn5e5 Offcrin8 cnvvjS 670 215 885 198 198 198 Charitabl¢ activities Givin8 10 Grow allallOn In0 51 Presbwerydues Ministrrfs Ve1 Ministrr's ¢XFtnses Pulpii supply um fees Organist Fabri¢ rcpairs & main*nan¢e Heat and light- ¢hur¢h and hall Manse IKal and light Manse Council tax Insurance (kgan & tnusic Printlll8, Stationery and postage Copier lease Cleaning Profe55ional f¢¢s Web hosting Dona¢ions Cth¢r¢¥p¢ns¢s 18.270 2.244 1.080 4,478 18.270 8,733 2.615 4.478 1,950 2.3 3,919 9.014 4.261 596 4,413 63,271 5,575 4.413 63.271 5J75
2 2,143 6,263 974 149 1,159 5,876 3.637 2.143 6263 974 149 1,159 5,876 6,024 .655 228 691 5,123 3,637 54 220 1,1103 48.386 2gX) 383 1,488 119696 124.( Govern•Dce cos15 Independent examiner's fees 756 756 PaEe 12
Leuchars St Atbernase and TaY)rt Church of Seotlaml Notes to the Aceollnts IcontiDuedl For the year endlng 31 Deeember 21124 GlJln8 to Grow Alloeath) 2024 2023 Tots] allc¢aiion Less Transition Funding t£s$ paid by Stip¢nd Endowllnl In¢otnE tes$ Glebe Rent Less Vg¢a]Ky Allowa¢ce Any)uni paid no 4 43.996 122,7221 I0) 14,7581 18.270 I22.2) 8,733 Trustee Remlln sactlong During ihc ycdr eieived reiiiiburs¢men¢ of expcnyes iothlling £7.701 ith rcsptci of man5c rouncII tax. tyavel. telephonwbroadbond ond disbursemenvremgval exp¢nses. Thc following 111¢Jnbers olthe rk Session r¢ceived paym¢ni fly providing %¢rvtttN duiing I1 ycas.'- Nanic of trusiee SeDI¢c5 Pmidc4J Organ supply and pulpit supply £3.27812023- £3.6791 7. MiDister's StiptDd All Chuich of Sc(th]2d congregation5 contrib ty the Nauonal Stind Fund which ttars the clall minisfrr$' stiptrtds artd tmploy¢r's ¢Olllribu¢ions f4)r nalional illSUTance. nSiOn and hou5illg and loan fund. Ministeis, $tipends are waid in accordance wilh the national Stipend Sce, which is related to prs of ser¥it¢. For the year under Icvjew lh¢ minimurn s¢ip¢nd was £31.642 12023 £30.1351 and the maximum stipend li the 5ih and subsequent years of scrvi¢tl wa5 £38,88412023- £37,032). & Collettlotb for Thtrd Partks 21llA 2023 Scottish SPCA Taybtidgchcud FD(th3nk 128 721 851 256 UNICEF ration Heart5tErt Friends of the Holy Land Medical Aid fiK Palestilan5 Nkhoma Hospiilll Ccrvical SLTeeDing Progratwnc Scottish RcfuBce Council DDotS Shclicr Mary'5 Mea15 cr Rc6C8T¢h UK Seescape Si Fian¢is Leprosy Guild CThrist2an Aid i( 75 180 175 77 150 26 138 285 149 1.547 Page 13
l&uchar5 St Aibernase and TAyrt Church of Scotland S¢otti$h Charfty No.- SC015677 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GEYERAL TRUSTEkS AND NOT INCLUDED IN THE FOREGOING ACCOUNTS 2024 2023 CAPITAL ACCOUNT Credit Balances held ai 31 December ai eost 357.157 24.338 Add.. Tiansfetted fri7 TaypDrt Parish Church Gain on sale of growth fund units Gain on r¢balan¢irg Less.. Transfcrred Tayport Parish Church 5S On sale of income fund units 332.232 10.879 587 150.2(KTrl Cr¢dii Bala¢$ h¢lLI a¢ 31 De¢¢mb¢rai cost 315,963 357.157 Matket Value of Balances al 31 December 298,114 345,521 REVEN Cr¢dii Balanc¢ ai l January 7.128 368 Add.. Transferred frorn Ta>1 Pgrish Church Dividendsllnteresl recejved Less.. Trdn5ferred toTaytx)rt Parish Qurch AdniStra0n costs 4,880 15,231 112,4311 19201 16,899 112,IgY>I 11,0871 Credit Balance ai 31 tkcetntxr 10.750 7,128 TEMP RARY A DebJL Balance at 31 Decem 11,8031 Add Trnnsftrred fromTaytm Parish Church Interest received 36 1491 Debil baJan¢e at 31 Decemkr