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2024-12-31-accounts

Charity Registration No. SC016883 (Scotland)

Congregation Number. 241458

THE ABBEY CHURCH OF DUNFERMLINE

(CHURCH OF SCOTLAND)

CONGREGATIONAL ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) CONTENTS

Page
Trustees' report 1 - 12
Independent examiner's report 13
Statement of financial activities 14 - 15
Balance sheet 15
Notes to the financial statements 17 - 34

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report and accounts for The Abbey Church of Dunfermline for the year ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: 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 (FRS 102) (effective 1 January 2019)".

Objectives and activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s 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. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

Services of worship are normally held in the Abbey Church of Dunfermline as follows:

Traditional service at 10:30.

Quarterly Communion Services, plus other Communions throughout the year.

Additional Services: Holy Week, Christmas and throughout the year.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Achievements and performance

During the year our Development Plan, incorporating and extending the 5 year plan for 2017-2022, has been progressed by the following teams:

These teams are well established and making progress in their various areas of work in conjunction with the following church organisations;

Boys Brigade (separately constituted charity – SC032118) Ladies Forum Men’s Group

Main Missional activities during the year include:

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

We congratulate our Minister in graduating with a Doctor of Ministry during the year. Our ministry was supported by the for part of the year.

The Abbey Church remains open to all and we look forward to another year in the life of the Abbey Church of Dunfermline.

Church building

During 2024 a comprehensive Condition Survey of the church building was carried out as part of an ongoing Programme of Preventative Maintenance. This has identified a package of necessary repairs to make the building wind and watertight and strengthen the resilience of its heritage, commensurate with its status as a place of international significance. The works required include treatment of existing and prevention of future outbreaks of dry rot, arresting degradation of the stonework, repair of stained-glass windows and surrounding tracery and installation of safe access to the roof and roof spaces. The total cost of this work is expected to exceed £4m. This is well beyond the means of the congregation and a fund-raising campaign, including major grant giving organisations will be required to finance the work.

The congregation, together with the other asset owners/managers of the Abbey site formed a partnership, known as the Heart of Dunfermline, to develop the Abbey complex and the activities undertaken from it. This will involve increasing engagement with the local community and visitors, local, national and international and a cultural events programme with an aim of securing the long-term sustainability of the site and the church’s role in Christian worship and ministry. A project to redevelop the church building to better suit a multi-functional role while preserving its heritage has been launched. Initial conceptual designs have been costed and show a £4m investment would be required. A community consultation about the future role of the church building within the City of Dunfermline will commence in Spring 2025.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Financial review

General Fund (Unrestricted)

As with all churches, the principal source of income is from the generosity of the members and visitors worshipping in the Abbey Church. Total offerings received by the General Fund during 2024 were £98,040, a decrease of 4.5% over the 2023 total of £102,713. In addition, the Abbey Church recovered tax under the Gift Aid Scheme of £22,615 compared to the 2023 recovery of £23,117. The other significant source of income comes from visitor income of £7,370 (2023 - £nil). Other income, comprising of investment income, bank interest and use of premises amounted to £9,461 (2023 - £9,786).

Total income during the year amounted to £149,885 an increase of 1% over the 2023 total of £148,299.

A major portion of expenditure within the General Fund relates to the requirements of the National Giving to Grow allocation of £76,174. This is an increase of 8% over the 2023 requirement of £70,791. Offset against this figure, is £2,119 of endowment income (2023 - £2,141) and £3,100 of transition funding (2023 - £nil). Together with our Presbytery dues, this results in a total payment of £73,808 for the year (2023 - £71,319). Another major item of expenditure relates to the operation and upkeep of the church building, halls and Manse. In 2024, these costs amounted to £48,944 (2023 - £55,814). These costs reflect the age and complexities of maintaining a substantial listed building of national significance.

Total expenditure amounted to £171,937 compared to the 2023 total of £167,237.

With a brought forward unrestricted fund balance of £426, the above resulted in a deficit of the year of £21,690 compared to a deficit of £18,698 during 2023. In 2024, the Church had to use unrestricted reserves to compensate £628 for small deficits in two restricted funds which are now closed. In addition, £750 was donated to the Church General Fund from Church Group Men's Leisure Group and during the year, the Flower Committee transferred £250 to the General Fund as it is now amalgamated with the General Fund. This left a deficit of £21,253. In 2024, the fund was supplemented by a transfer of funds from the Restoration Fund of £20,000 and from the Duncan Pollock Legacy of £1,862. As a result, the total value of the General Fund at 31 December 2024 amounts to a surplus of £545 which is an increase of £119 since 31 December 2023 (£426).

Fabric Fund (Designated)

This fund was established with the principal purpose of acquiring a grand piano.

Income for the year totalled £260 (2023 - £590). Expenditure amounted to £75 (2023 - £620).

The total value of the Fabric Fund at 31 December 2024 was £2,527 (2023 - £2,342).

Organ Restoration Fund (Restricted)

Income received during the year from organ recitals amounted to £277 (2023 - £nil), increasing the fund balance at 31 December 2024 of £984 (2023 - £707).

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Restoration and Development (Designated)

Donations, including tax recovered from Gift Aid, Wedding Income and Dividends received amounted to £5,703 (2023 - £10,473).

Fabric related expenditure during the year amounted to £5,866 (2023 - £8,932). Salary costs of the custodian who provides information to visitors were £7,078 (2023 - £6,841). Other related expenditure amounted to £4,739 (2023 - £4,102).

Taking investments at market value, the total value of the Restoration Fund at 31 December 2024 after transferring £20,000 to the General Fund, was £69,274 compared to £92,941 at 31 December 2023.

Robert Wood Bequest Funds (Endowment)

Taking investments at market value, the total value of the Robert Wood Bequest Fund, including the restricted fund, at 31 December 2024 was £10,327, compared to £9,988 at 31 December 2023. Dividends of £303 (2023 - £256) were received and the investments showed an increase in market value of £339 (2023 - decrease of £48). The dividends received during the year were transferred to the Children Youth and Family Worker restricted fund.

Sunday School Bequests Fund (Restricted)

This fund was fully spent in 2023.

Benevolent Fund (Restricted)

Investment income, bank interest and other income of £45 (2023 - £31) has been the only income. There was no expenditure during the year (2023 - £1,207).

Taking investments at market value, the total value of the Benevolent Fund at 31 December 2024 was £3,311, compared to £3,266 at 31 December 2023.

Other groups (Designated)

The income, expenditure and bank balances of the following groups have been included in this report: Men’s Leisure Group and Ladies Forum.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Duncan Pollock Fund (Designated)

This fund consists of income received for the purpose of a special project, which is yet to be identified, and used at the discretion of the minister. Income of £1,259 was received during the year (2023 - £nil). A transfer to the general fund of £1,862 was processed during the year to take the fund back to its capital value, leaving the balance of the fund at 31 December 2024 at £22,636 (2023 - £23,239).

Children Youth and Family Worker (Restricted)

This fund received grant income of £23,527 (2023 - £21,500) and related expenditure amounted to £23,372 (2023 - £7,799). Investments previously assigned to the Sunday School were re-assigned to the Children Youth and Family Worker Fund reflecting the change in approach to supporting the youth church. With a gain of £802, the total value of this fund at 31 December 2024 amounted to £16,971 (2023 - £14,706).

Pilgrim Pastor Project (Restricted)

This fund consists of grants received of £24,559 during the year (2023 - £13,200). Expenditure amounted to £19,897 (2023 - £12,705) to cover the Pilgrim Pastor salary and project expenses. This leaving a balance on the fund of £13,818 (2023 - £9,156).

Pew Replacement Fund (Restricted)

This fund received no income during the year (2023 -£nil) and there was no related expenditure. The fund balance at 31 December 2024 was £590 (2023 - £590).

Community Garden Grant (Restricted)

This fund was fully spent in 2023.

St Margaret Gift Fund (Restricted)

This fund received income of £500 (2023 - £698) during the year and expenses amounted to £203 (2023 - £nil). This leaving a balance at 31 December 2024 of £2,805.

St Margaret Music Fund (Restricted)

This fund was fully spent in 2023.

Church Maintenance and Repairs Fund (Restricted)

This fund received a legacy of £178,342 (2023 - £40,000) to cover the maintenance and repairs of the Church, along with other donations amounting to £16,832. Related expenditure amounted to £30,823 (2023 - £11,154). An investment was also created during the year for the purpose of church maintenance and repairs and results in a gain of £10,698. This leaves a fund balance at 31 December 2024 of £199,021 (2023 - £23,972).

Defibrillator Fund (Restricted)

This fund spent £1,640 (2023 - £1,102) on a new defibrillator for the Church which left a fund balance of £nil at 31 December 2024 (2023 - £1,102) after a transfer from the general fund of £542 due to its overspend.

Impact Funding Partners (Restricted)

This fund received £11,331 (2023 - £6,814) during the year and corresponding expenditure amounted to £11,252 (2023 -£4,061). At 31 December 2024, the fund balance is £2,832 (2023 -£2,753).

Heart for Art Fund Fundraising (Restricted)

During the year, other fundraising income towards the Heart for Art fund amounted to £937 (2023 - £7,724) and expenditure amounted to £107 (2023 - £6,262) which leaves a balance at 31 December 2024 of £2,292 (2023 - £1,462).

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Repair & Redevelopment Fund (Restricted)

For the purpose of repair and remodelling, income was received during the year of £10,175. There was no expenses during the year relating to this fund which leaves a balance at 31 December 2024 of £10,175.

Votive Fund

This fund received income of £2,050 during the year and expenditure amounted to £1,725 leaving a fund balance at 31 December 2024 of £325.

Summary

The income and expenditure on the individual funds stated above results in the total value of funds held by the Abbey Church at 31 December 2024 being £369,981 compared to £200,411 at 31 December 2023.

Reserves Policy

The charity trustees have considered the reserves required, taking into account their current and future liabilities.

At the year end the Church held Unrestricted funds of £99,605 (2023 - £123,592) of which £69,274 (2023 - £91,941) has been designated for the Restoration and Development fund. The general balance amounted to a surplus of £545 (2023 - surplus of £426). The Trustees consider there are sufficient overall Reserves currently to support the continued operations of the Congregation.

Due to the Trustees’ ongoing commitment to maintain a Church building that is also a national monument, a policy is in place to hold monies in the Restoration and Development fund to help to finance the anticipated future costs of restoration works and major expenditure in the congregation's Development Plan.

All designated funds can, however, be utilised to cover any unforeseen items of expenditure. Balances on the other Designated Funds are set out in Note 16.

The Church also held a further £259,985 (2023 - £66,831) of Restricted funds and £10,327 (2023 - £9,988) of Endowment funds which have been provided for the purposes specified in Notes 13 and 14.

Investment Policy and Performance

Where surplus funds, beyond the level required to support day to day requirements, are expected for a significant period, then such surplus funds will be invested where a higher rate of return can be achieved. The investment vehicle will be selected by the Session, after due consideration of the level of potential return compared to the level of risk involved. Preference will be given to low risk investments in order to preserve the funds. The investment return in the year is considered to be satisfactory.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Risk Management

In common with most churches we do have an ageing congregation although the Young Church is active and initiatives described above, as well as other events in the Christian calendar, will hopefully attract more families to the Church.

Income from congregational giving reduced slightly over the year coupled with a fall in income from bequests, donations and wedding fees, while routine expenditure on maintenance of a building which is signature historic church and listed building of international importance remains significant. Consequently sustaining the future operations of the congregation is a growing challenge. With this in mind the congregation has been tasked by The Presbytery of Fife with examining a possible change of ownership of the building.

We have significant unrestricted financial reserves particularly in the Restoration and Development Fund which can be redesignated to support ongoing church operations meantime.

Because of the complex nature of financial management in an organisation such as the Abbey Church and the regulatory environment, we have been unable to identify one individual volunteer to take on the role of Treasurer. A team of volunteers are undertaking routine financial management while efforts continue to recruit a Treasurer.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, governance and management

The congregation is a registered charity, number SC016883 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Minister, who is a member of Kirk Session, is elected by the Congregation and inducted by Presbytery.

Kirk Session meetings are chaired by the Minister and held at least four times a year. The Kirk Session is responsible for the spiritual affairs of the Church. Certain responsibilities are delegated to the Finance Committee and the Fabric Committee as appropriate and clear procedures have been put in place to ensure that the Kirk Session remains in charge of all major items of policy and expenditure.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees who held office during the year were:

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Statement of Trustees' responsibilities

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice)

The law applicable to charities in Scotland requires charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing those financial statements, the trustees are required to: -

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Charity Ragistration Numbor: SC016883 Independent Examiner Thomson CooperAccounlanls 3 Castle Court Camegie Campus Dunkmlinè Fife KY11 8PB Bankers.. The Bank of Scouand 1 Bothwell Street Dunfermline Fife KY113AG Web Site.. .dunfÈmlinèabbe .¢o.uk The Trustees, report was approved by the Board of Trustees. Dated.. 3 April 2025 12-

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE ABBEY CHURCH OF DUNFERMLINE

I report on the financial statements of the Church for the year ended 31 December 2024, which are set out on pages 14 to 34.

Respective responsibilities of Trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”).

The charity’s trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention

Basis of independent examiner's statement

My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting 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 accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention: -

Chartered Accountant Thomson Cooper Accountants 3 Castle Court Carnegie Campus Dunfermline KY11 8PB

Dated: 4 April 2025

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2024

Current financial year
Unrestricted
Restricted Endowment
funds
funds
funds
2024
2024
2024
Notes
£
£
£
Income from:
Donations and Legacies
2
122,042
268,679
-
Charitable activities
3
33,609
248
-
Investments
4
6,225
568
303
Total income
161,876
269,495
303
Expenditure on:
Charitable activities
5
193,548
88,776
-
Net gains/(losses) on investments
8,312
11,505
339
Net (outgoing)/incoming resources
before transfers
(23,360)
192,224
642
Gross transfers between funds
(627)
930
(303)
Net movement in funds
(23,987)
193,154
339
Fund balances at 1 January 2024
123,592
66,831
9,988
Fund balances at 31 December
2024
99,605
259,985
10,327		 Total
2024
£
390,721
33,857
7,096
431,674
282,324
20,156
169,506
-
169,506
200,411
369,917		 Total
2023
£
176,368
39,640
3,769
219,777
250,075
3,203
(27,095)
-
(27,095)
227,506
200,411

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

Prior financial year
Unrestricted
Restricted Endowment
funds
funds
funds
2023
2023
2023
Notes
£
£
£
Income from:
Donations and Legacies
2
125,830
50,538
-
Charitable activities
3
39,640
-
-
Investments
4
3,190
323
256
Total income and endowments
168,660
50,861
256
Expenditure on:
Charitable activities
5
194,962
55,113
-
Net gains/(losses) on investments
3,002
249
(48)
Net (outgoing)/incoming resources before
transfers
(23,300)
(4,003)
208
Gross transfers between funds
(1,307)
1,563
(256)
Net movement in funds
(24,607)
(2,440)
(48)
Fund balances at 1 January 2023
148,199
69,271
10,036
Fund balances at 31 December 2023
123,592
66,831
9,988		 Total
2023
£
176,368
39,640
3,769
219,777
250,075
3,203
(27,095)
-
(27,095)
227,506
200,411

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) BALANCE SHEET ASAT31 DECEMBER 2024 Total Funds 2024 Total Funds 2023 Unrestrlcted Funds Restrleted Endobvment Funds Funds Notes Flxed assets Taroible assets Investments 18,188 73,657 18,186 258,509 20,784 78,353 10 178,250 6.602 91,843 178,250 6,602 276.695 99,137 Current assets Stocks Dabtors Cash al bank and in hand 4,689 13,072 4.609 4,88S 13,072 90.089 7,515 7,573 103.013 11 81,735 3,725 22,370 81,735 3,725 107,830 118,101 Credltors: amounts falllng due wlthln one year 12 114,6081 {14,6081 116,8271 Nel current assets 7.762 81,735 3.725 93.222 101.274 Total assets less current 99,605 259,985 10,327 369,917 200,411 Net assets 99,605 259,985 10,327 369.917 200,411 The lunds of the charlty: Designated fvjnds Unrestricted funds 17 15 99,060 545 99,060 123.166 428 Restricted funds 15 259,985 259,985 66,831 Endowmant funds 14 10,327 10,327 9,988 99,605 259,985 10.327 369,917 200,411 The finanaal ststemenls were approved by the Trustees on 3 April 2025 Trustee Trustee 16-

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

1.1 Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

1.2 Fund accounting

Funds are classified as either restricted funds, endowment funds or unrestricted funds, defined as follows:

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income therefrom is used for the purpose defined in accordance with the objects of the charity.

1.3 Incoming resources

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount measured reliably.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with Charities SORP (FRS 102) the general volunteer time of congregation members is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

1 Accounting policies

(Continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.4 Tangible fixed assets

The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the church and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises. The assets held locally comprise the church hall and other ground, however no valuation is available.

All tangible fixed assets costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight–line basis to write off the cost or initial value, less residual value, of tangible assets over their estimated useful lives;

Heating Systems: 25 years Straight Line

1.5 Investments

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost if purchased in the year.

1.6 Taxation

The Abbey Church of Dunfermline is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.

1.7 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

2 Donations and Legacies

For the year ended 31 December 2024

For the year ended 31 December 2024
Unrestricted
Restricted
funds
funds
2024
2024
£
£
Offerings General Fund
98,040
-
Offerings Restoration and
Development Fund
855
-
Tax recovered on Gift Aid
22,615
-
Restricted Grants and Donations
-
90,337
Legacies
532
178,342
122,042
268,679
For the year ended 31 December 2023
Unrestricted
Restricted
funds
funds
2023
2023
£
£
Offerings General Fund
102,713
-
Offerings Restoration and
Development Fund
-
-
Tax recovered on Gift Aid
23,117
-
Restricted Grants and Donations
-
50,538
125,830
50,538		 Total
2024
£
98,040
855
22,615
90,337
178,874
390,721
Total
2023
£
102,713
-
23,117
50,538
176,368

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

3 Income from Charitable Activities

Weddings and Funerals
Use of Premises - Community
Regular Fundraising Events
Shop
Choir
Ladies Forum
Flower Committee
Men's Leisure Group
Donations and Other Income
Visitor Income
Commercial Lets
Analysis by fund
Unrestricted funds - general
Restricted funds		 Total
2024
£
6,375
3,236
813
3,447
998
3,353
3,550
665
-
7,370
4,050
33,857
33,609
248
33,857		 Total
2023
£
9,160
6,596
767
4,972
167
3,226
4,918
553
9,281
-
-
39,640
39,640
-
39,640

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

4 Investment income

For the year ended 31 December 2024

Unrestricted
Restricted Endowment
funds
funds
funds
2024
2024
2024
£
£
£
Dividends Received
4,156
523
303
Bank Interest
1,926
-
-
Deposit Income
143
45
-
6,225
568
303		 Total
2024
£
4,982
1,926
188
7,096

For the year ended 31 December 2023

Unrestricted
Restricted Endowment
funds
funds
funds
2023
2023
2023
£
£
£
Dividends Received
2,049
292
256
Bank Interest
171
-
-
Deposit Income
970
31
-
3,190
323
256		 Total
2023
£
2,597
171
1,001
3,769

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

5 Charitable activities

For the year ended 31 December 2024

Unrestricted
Funds
Restricted
Funds
£
£
Staff costs
21,209
33,172
Ministers expenses
2,634
-
Pulpit Supply
-
-
Depreciation and impairment
2,598
-
Tiffany Window expenditure
-
-
Giving to Grow Contribution
76,184
-
Endowment Allowance
(2,119)
-
Transition Funding
(3,100)
-
Presbytery Dues
2,843
-
Fabric Repairs and Maintenance
16,946
30,823
Council Tax
3,615
-
Other Building Costs
33,601
-
Organ & Music
2,857
-
Other Expenses
12,355
203
Wedding and Funeral Expenses
550
-
Shop costs
2,826
-
Church Groups
2,914
-
Flower Committee
3,222
-
Choir Groups
875
-
Project expenses
-
24,578
Visitor expenses
6,412
-
Visitor Guide salary
7,078
-
Commercial lets expenses
48
-
193,548
88,776		 Total
2024
£
54,381
2,634
-
2,598
-
76,184
(2,119)
(3,100)
2,843
47,769
3,615
33,601
2,857
12,558
550
2,826
2,914
3,222
875
24,578
6,412
7,078
48
282,324		 Total
2023
£
50,468
3,671
315
2,598
1,690
70,791
(2,141)
-
2,669
24,492
3,947
47,461
2,034
14,663
1,463
3,804
6,729
-
-
15,421
-
-
-
250,075

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

5 Charitable activities

(Continued)

For the year ended 31 December 2023

Unrestricted
Fund
Restricted
Funds
£
£
Staff costs
25,896
24,572
Ministers expenses
3,671
-
Pulpit Supply
315
-
Depreciation and impairment
2,598
-
Ministers Expenses
-
1,690
Giving to Grow Contribution
70,791
-
Endowment Allowance
(2,141)
-
Presbytery Dues
2,669
-
Fabric Repairs and Maintenance
13,338
11,154
Council Tax
3,947
-
Other Building Costs
47,461
-
Organ & Music
2,034
-
Other Expenses
11,887
2,776
Wedding and Funeral Expenses
1,463
-
Shop costs
3,804
-
Church Groups
6,729
-
Other charitable expenditure
500
14,921
194,962
55,113		 Total
2023
£
50,468
3,671
315
2,598
1,690
70,791
(2,141)
2,669
24,492
3,947
47,461
2,034
14,663
1,463
3,804
6,729
15,421
250,075

Expenses paid to or on behalf of the Ministe were as follows: Travelling expenses £1,922 (2023 - £2,103) Miscellaneous expenses £nil (2023 - £1,000) Manse Telephone £712 (2023 - £568) Manse Council Tax £3,615 (2023 - £3,947)

During the year a total of £21,542 was donated to the congregation by trustees (2023 - £18,989).

In addition, £300 (2023 - £300) was received by Trustees who are also members of the Choir for Wedding Services.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

7 Employees

Number of employees

The average monthly number of employees during the year was:

Number of employees
The average monthly number of employees during the year was:
Administration and Admin Staff
Premises Staff
Children, Youth and Family
Pilgrim Pastor
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
1
2
1
1
5
2024
£
60,933
-
526
61,459		 2023
1
2
1
1
5
2023
£
50,114
-
354
50,468

No employee had employee benefits in excess of £60,000 (2023 – £60,000).

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer’s contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £31,642 and the maximum stipend (in 5 years) £38,884.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

9 Tangible fixed assets
Heating System
£
Cost
At 1 January 2024 64,951
At 31 December 2024 64,951
Depreciation and impairment
At 1 January 2024 44,167
Depreciation charged in the year 2,598
At 31 December 2024 46,765
Carrying amount
At 31 December 2024 18,186
At 31 December 2023 20,784

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

10 Investments

Market Value at 1 January
Additions
Profit/ (loss) on revaluation of investments
Market Value at 31 December
Investments at cost
The following investments are held :
Restoration Fund
Church of Scotland Growth Fund
Robert Wood Bequest Fund ( Endowment)
Church of Scotland Income Fund
Lloyds Preference Shares 9.25%
Children and Family Workers Fund
(Restricted)
(previously known as Sunday School
Bequests)
Church of Scotland Growth Fund
Lloyds Preference Shares 9.25%
Church Upkeep (Restricted)
11
Debtors
Trade debtors
Gift Aid Tax Refund Due
Prepayments and accrued income		 2024
2023
£
£
78,353
75,150
160,000
-
20,156
3,203
258,509
78,353
213,536
53,536
Value at
Value at
31/12/24
31/12/23
73,657
65,345
3,318
3,192
3,284
3,071
6,610
5,864
942
881
170,698
-
258,509
78,353
2024
2023
£
£
3,055
-
7,587
5,622
2,430
1,951
13,072
7,573		 2023
£
75,150
-
3,203
78,353
53,536
78,353
2023
£
-
5,622
1,951
7,573

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

12 Creditors

12
Creditors
Other taxation and social security
Trade creditors
Other creditors
Accruals
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
1,732
2,739
2,968
7,169
14,608
2024
£
526		 2023
£
260
1,311
2,954
12,302
16,827
2023
£
354

The Church operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Church in an independently administered fund.

14 Endowment funds

Income from the Robert Wood Bequest Fund is held within a restricted fund to be distributed to the youth organisations of the church. Any gains on the investment are added to the endowment fund which is held to generate further income.

For the year ended 31
December 2024
Balance at Incoming Transfers Gains and Balance at
1 January 2024 resources losses 31 December 2024
£ £ £ £ £
Robert Wood Bequest 9,988 303 (303) 339 10,327
9,988 303 (303) 339 10,327
For the year ended 31
December 2023
Balance at Incoming Transfers Gains and Balance at
1 January 2023 resources losses 31 December 2023
£ £ £ £ £
Robert Wood Bequest 10,036 256 (256) (48) 9,988
10,036 256 (256) (48) 9,988

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

For the year ended 31 December 2024

For the year ended 31 December 2024
Balance at
1 January 2024

£
Organ Restoration Fund
707
Benevolent Fund
3,266
Ross Family Gravestone
Fund
319
Choir Trustees
5,831
A V Fund
463
Childrens Youth and Family
Worker
14,706
Pilgrim Pastor Project
9,156
Pew Replacement Fund
590
St Margaret Gift Fund
2,508
Church Maintenance and
Repairs Fund
23,972
Defibrillator Fund
1,098
Impact Funding Partners
2,753
Heart for Art Fund
1,462
Digital Intern Grant
-
Repair and Redevelopment
Fund
-
Votive Fund
-
66,831		 Movement in funds
Incoming
resources
Resources
expended
Transfers
Gains and
losses
Balance at
31 December
2024
£
£
£
£
£
277
-
-
-
984
45
-
-
-
3,311
-
-
-
-
319
248
-
-
-
6,079
-
-
-
-
463
23,527
(22,372)
303
807
16,971
24,559
(19,897)
-
-
13,818
-
-
-
-
590
500
(203)
-
-
2,805
195,174
(30,823)
-
10,698
199,021
-
(1,640)
542
-
-
11,331
(11,252)
-
-
2,832
937
(107)
-
-
2,292
672
(758)
86
-
-
10,175
-
-
-
10,175
2,050
(1,725)
-
-
325
269,495
(88,777)
931
11,505
259,985
259,985

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

15 Restricted funds

(Continued)

Movement in funds Movement in funds
Balance at Incoming Resources Transfers Gains and Balance at
1 January 2023 resources expended losses 31 December
2023
Organ Restoration Fund 707 - - - - 707
Benevolent Fund 4,442 31 (1,207) - - 3,266
Robert Wood Bequest 178 - (178) - - -
Ross Family Gravestone
Fund 319 - - - - 319
Sunday School Bequests
Fund 7,382 292 (7,923) - 249 -
Tiffany Window - 602 (1,690) 1,088 - -
Choir Trustees 5,831 - - - - 5,831
A V Fund 463 - - - - 463
Childrens Youth and Family
Worker 749 21,500 (7,799) 256 - 14,706
Pilgrim Pastor Project 8,661 13,200 (12,705) - - 9,156
Pew Replacement Fund 590 - - - - 590
Community Garden Grant 500 - (565) 65 - -
St Margaret Gift Fund 1,810 698 - - - 2,508
St Margaret Music Fund 313 - (467) 154 - -
Church Maintenance and
Repairs Fund 35,126 - (11,154) - - 23,972
Defibrillator Fund 2,200 - (1,102) - - 1,098
Impact Funding Partners - 6,814 (4,061) - - 2,753
Heart for Art Fund - 7,724 (6,262) - - 1,462
69,271 43,137 (48,851) 1,563 249 66,831

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

15 Restricted funds

(Continued)

Purposes of Restricted Funds

The Organ Restoration Fund is to be used for the upkeep of the Abbey organ.

The Benevolent Fund is used to support any case of need within the congregation and in the wider local community.

The Robert Wood Bequest Fund is held as a restricted fund and is to be distributed to the various youth organisation of the church on an annual basis.

The Ross Family Gravestone Fund is to be used in the upkeep of the gravestone in the Abbey Churchyard.

The Sunday School Bequest Fund is monies donated to the Abbey Church specifically for the benefit of the Sunday School.

The Tiffany Window fund was created to support the up-keep of the Tiffany Window and display.

The Choir Trustees Fund is to be used for the benefit of the Abbey Choristers.

The AV Fund is to be used to provide audio visual services in support of the congregation’s activities.

The Childrens, Youth and Family Worker Fund is to be used to support the missional activities of the congregation’s Childrens, Youth and Family Worker.

The Pilgrim Pastor Fund is to be used to support the activities of the Fife Pilgrim Way Pastor.

The Pew Replacement Fund is to be used to support the removal and replacement of pews in the Abbey Church.

The Community Garden Fund is to be used to support the creation and operation of a community garden for the local area.

The St Margaret Gift Fund is to be used to support local people in their first few months of entering social housing.

The St Margaret Music Fund is a grant received from Creative Scotland to fund the composition and publication of a special piece of music to commemorate the Abbey's 950th Anniversary.

The Church Maintenance and Repair Fund is a legacy received for the maintenance and repair of the church building.

The Defibrillator Fund represents a donation from our Boys Brigade company towards the purchase of defibrillator equipment at the discretion of the Congregation.

Impact Funding Partners support the Heart for Art activity funded by The Scottish Government Social Isolation and Loneliness Fund.

The Heart for Art Fund provides further support for Heart for Art activity and subsequent continuation.

The Digital Intern Grant was provided to cover the wages costs of a marketing internship.

The Repair and Redevelopment Fund represents a donation received of £8k, plus Gift-Aid, for major repairs and remodelling.

The Votive Fund is for the purpose of creating a Votive for installation in the Church.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

16 Unrestricted funds

These are unrestricted funds which are material to the Church's activities.

For the year ended 31 December 2024

Balance at
1 January
2024

£
General Fund
426
For the year ended 31 December 2023
Balance at
1 January
2023

£
General Fund
240		 Incoming
resources
Resources
expended
£
£
149,885
(172,001)
Incoming
resources
Resources
expended
£
£
148,299
(167,237)		 Transfers
Balance at
31 December
2024
£
£
22,235
545
Transfers
Balance at
31 December
2023
£
£
19,124
426

The General fund receives all regular voluntary giving and other income received. It also bears all day-to-day expenditure incurred in all normal fabric repairs and maintenance and the administration of the Abbey Church.

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

17 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

For the year ended 31 December 2024

Balance at
1 January
2024
Incoming
resources
Resources
expended
£
£
£
Church Groups
4,212
4,018
(2,914)
Fabric Fund
2,342
260
(75)
Choir Group
-
750
(875)
Duncan Pollock Fund
23,239
1,259
-
Restoration and
Development Fund
92,941
5,704
(17,683)
Sound System
Upgrade
432
-
-
123,166
11,991
(21,547)
For the year ended 31 December 2023
Balance at
1 January
2023
Incoming
resources
Resources
expended
£
£
£
Church Groups
5,007
8,865
(6,729)
Shop Fund
-
-
-
Fabric Fund
2,372
590
(620)
Duncan Pollock Fund
23,239
-
-
Restoration and
Development Fund
117,341
10,473
(19,875)
Sound System
Upgrade
-
432
-
147,959
20,360
(27,724)		 Transfers
Gains and
losses
Balance at
31 December 2024
£
£
£
(4,120)
-
1,196
-
-
2,527
3,120
-
2,995
(1,862)
-
22,636
(20,000)
8,312
69,274
-
-
432
(22,862)
8,312
99,060
Transfers
Gains and
losses
Balance at
31 December 2023
£
£
£
(2,931)
-
4,212
-
-
-
-
-
2,342
-
-
23,239
(18,000)
3,002
92,941
-
-
432
(20,431)
3,002
123,166		 Transfers
Gains and
losses
Balance at
31 December 2024
£
£
£
(4,120)
-
1,196
-
-
2,527
3,120
-
2,995
(1,862)
-
22,636
(20,000)
8,312
69,274
-
-
432
(22,862)
8,312
99,060
Transfers
Gains and
losses
Balance at
31 December 2023
£
£
£
(2,931)
-
4,212
-
-
-
-
-
2,342
-
-
23,239
(18,000)
3,002
92,941
-
-
432
(20,431)
3,002
123,166
123,166

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

17 Designated funds

(Continued)

Purposes of Designated Funds

The Restoration and Development Fund is used to fund extraordinary repairs and improvements to properties and the congregation's Development Plan

The Fabric Fund represents money designated for the purpose of purchasing a grand piano.

The Shop Fund represents the residual balance remaining from accumulated operational surpluses after making contributions towards the wider activities of the congregation.

The Church Group Funds allows for operational and development needs of the groups within the church.

The Duncan Pollock Fund represents the capital value of a legacy designated for the purpose of a special project at the sole discretion of the minister.

The Sound System Upgrade Fund is used for improvements to the existing sound system in the Abbey Church.

18 Analysis of net assets between funds

For the year ended 31 December 2024

Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
2024
2024
2024
2024
£
£
£
£
Fund balances at 31 December
2024 are represented by:
Tangible assets
-
18,186
-
-
Investments
-
73,658
178,249
6,602
Current assets/(liabilities)
545
7,216
81,736
3,725
545
99,060
259,985
10,327
For the year ended 31 December 2023
Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
2023
2023
2023
2023
£
£
£
£
Fund balances at 31 December
2024 are represented by:
Tangible assets
-
20,784
-
-
Investments
-
65,345
6,745
6,263
Current assets/(liabilities)
426
37,037
60,086
3,725
426
123,166
66,831
9,988		 Total
2024
£
18,186
258,509
93,222
369,917
Total
2023
£
20,784
78,353
101,274
200,411

THE ABBEY CHURCH OF DUNFERMLINE (CHURCH OF SCOTLAND) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2024

19 Volunteers

In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

20 Collections for Third Parties

Collections for Third Parties
2024 2023
£ £
Earthquake Appeal - 470
Embrace 202 -
HIV Collection 78 -
Dunfermline High School - 618
Dunfermline Children's Clothing Bank 718 -
Christian Aid - 188
Jars of Compassion
Action Aid 246 235
UNICEF 544 413
1,788 1,924
Monies still to be paid
Carol Marathon - Agency - -
Jars of Compassion - 40
Dunfermline High School 718 618
718 658
Opening monies not paid out 658 -
Add: monies received this year 1,788 1,924
Total monies to be distributed 2,446 1,924
Less: monies distributed in year (1,728) (1,266)
718 658