CERES, KEMBACK & SPRINGFIELD CHURCH OF SCOTLAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 CONGREGATION NUMBER 261541 scorrisH CHARITY NUMBER SCO17442 Henderson Black & Co
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES. REPORT YEAR END 31 DECEMBER 2025 The trustees prt'senl their annual report and financial statements of the charity for the year ended 31 December 2025. The financial slalements have been prepared in accordance with the accounting policies set out iri note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Sl8ndard applicable in the UK aiid Republic of Ireland IFRS1021 {effeclive 1 January 20191- (Charities SORP IFRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021, the Charities and Trustee Investment {Scotland) Act 2005 and the Charities A¢¢ounts Iscollandl Regulations 2006 las amended). Objectives and Activities The Church of Scotland is Trinilarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and lo 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 lo 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. The principal wort of the congregation Is to provide pastoral care, evangelism and Christian education throughout the parish of Ceres, Kemba¢k and Springfield. Minister's Report Introducto Comments Ceres Kemback & Springfield Parish Church is a union of the three original parishes. The consensus among members is that after several years, and by the faith and service of the congregation the 'joins' are invisible. The Fife Presbytery Plan is reviewed annually. In accordance with the 2021 Radical Plan, voted in by that year's General Assembly the diminishing number of church members. ordained ministers, readers and deacons is seeing a slew of linkages and unions. This signifies a -adjustment for our parish starting on 1st March this year which in turn will necessitate a review of our call and how mission and strategy evolve. This will be done sensitively, taking lime lo discern who we are and how we're called in our new shape. Nèw members and a new parish footprint will make their presence fell in the way we serve Christ. Financial pressures are evident and no doubl these will have an impression on our mission and vision. We are looking forward to building relationships and absorbing fresh avenues of shared call. New Linka Slaffin and Buildin Late last year the Kirk Session was asked lo consider linking with a group of four small (in number) rural parishes then informally called The Rural Alliance. This was a change lo the 2022 Plan which recommended our uniting with the churche5 lo¢ated in and around Cupar. The CKS trustees agreed lo progressing talks. The four Kirk Sessions in the Rural Alliance did the same. The end result was all 5 Kirk Sessions voting unanimously for a linkage. On 1st January 2026, the four parishes making up the Rural Alliance {Carnbee. Kilrenny, Largoward and Kingsbarnsl became the new charge." East Fife Rural. On Sunday 25th January 2026, congregational voting happened in both charges for the new linkage, and for me, Jane Barron to be their minister on a seven years, reviewable tenure. This was ratified by Fife Presbytery on 22nd February 2026 followed by a service of linkage and induction on Sunday, 1 sl March 2026 in Springfield Community Church. We will become Ceres, Kemback & Springfield linked with East Fife Rural Church of Scotland. Rev Michael Allardice will be employed by presbytery for 10 hours a week plus Sundays as our OLM (Ordained Local Ministerl. We also have the services of Rev lan Wtherspoon Ireliredl and Mr. Martin Cunningham (Readerl working with u5 to ensure coverage of Sunday morning services. Worship across East Fife Rural still takes place in four churches.. Carnbee (shortly to be up for sale), Kilrenny, LaTgoward and Kingsbarns.
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES, REPORT YEAR END 31 DECEMBER 2025 We are fortunate from a staffing point of view to be supported by the experienced and willing people we have, but over the lon9er term the nurnber of chL4rch buildin9s acros5 the new linkage will be reviewed. Worshi Worship in CKS will continue to take place in the meantime allernalely between Ceres Church building and Springfield Commuh?ity Church. Every 618 weeks we worship in the Kemback Community Hall whieh we lease to the local Community Group. This maintains a worshipping presence in the hamlet. Interestingly more people on average attend worship in Kemback Hall than they did in the disposed of church. Worship in Cere5 Church given the traditional pews and singular box pew formation is inevitably didactic. We enjoy refreshments after worship and the general atmosphere is warm and friendly. Springfield Church designed with its flexible sealing and technology leads a discursive fomial and is popular. Our church officer provides breakfast here and a Cafe Ctturch environment. Topical discussion within worship is easy and enjoyed. Kemback Hall also encourages a certain informality and a real sense of the church and community worshipping together. HaNesl Thanksgiving once again took place outside on the old glebe al Kemback and was extremely well attended. Members, participation in the eondu¢t of worship is often, is appreciated and encouraged. We are fortunate lo have a Worship Group which leads worship or three times a year when l am away. We continue to use Spill the Beans worship material which is generally enjoyed, is theologically good and materially varied allowing for easy adaptation. Buildin Last December the CKS Kirk Session agreed to recommend the sale of Ceres Church building and car Park. At the same lime, we recommended the retention of the Session House to renovate for missional purposes, and to maintain a manageable, physical presence in the village. These recommendations are being considered by the presbytery at the February meeting and by the General Trustees. We have the funds. and are planning to create a 12-space car park and a community garden beside Springfield Community Church. As you can see from our Church Officer's report, the building Is well used throughout the week. Pra er Grou & Bible Slud Over the la51 year, we have continued lo meet monthly intercedin9 for individuals, situations worldwide and on behalf of our church. We have given thanks on many occasions for prayers answered, and witnessed God's hand at work in often surprising ways. I'm delighted that Hazel York, a member of the Cupar Cluster prayer group 15 still willing to share the leadership of our meetings, and she brings a wealth of experience and vibrancy to our group, from which we have all benefited. We are holding another series across the six weeks, Lenten period looking at the Gospel of Sl John in past years we have held series on The Lord's Prayer, Kindness, Al and Conflict . The emphasis in this group is on the chance lo relax and enjoy conversation about our faith - especially the opportunity to ask questions and share questions and affim)8tions. We are delighted to welcome people from other congregations and il is an open table. The Group inspired one member to compose a melody to accompany The Lord's Prayer which we have since sung a number of limes during morning worship. Youth Workl Youth Clubs The Ceres youth club continued to meet every Friday throughout the school term. and most of Ouf young people attended every session. We continued lo have a mix of organised activities and free time, which works well. It is a good balance to allow young people lo relax, share their experiences and learn new things. We are observing positive changes in young people and the way the whole group is slrenglhened. The Ceres YC was represented during the concert in Aid of Palestine in November 2025, with one young person taking part in the Concert and supporting money collection. We have finished our regular session5 al the end of the school term, with the celebratory Christmas Session al the Village Café, which was filled with good food, chat, laughter and singing. With one of our
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES. REPORT YEAR END 31 DECEMBER 2025 lovely youth leader$ playing on a ukulele. Children prepared small Christmas gifts for the volunteers. which was a great lesson in 9ralitude. All our young people returned in January 2026, and we are looking forward to what Ihp. year brings. Al the moment. the favorite seems to be playing "Mafia we are very bad at it, bul the laughter is endless. In the Springfield Club We have made a decision to reduce the number of volunteers supporting each session in order to run sessions weekly. This was implemented from November 2025 and increased in numbers, with as many as 12 young people attending a couple of sessions. Al the end of the year, the club was al ils full capacity with a waiting list in place, and increased attendance per session. We have also increased the age limit to P5- S2 to allow our older members to return. Sessions were mostly fully planned due lo the younger age of the majority of children,. however, towards the end of the year, children asked for some free time, and we started introducing it. Al the moment, il appears lo be successful and allows them to have peer time led by them. We continue sitting together around the table during snack lime. and it seems to be the children's favorile moment to chat, ask questions, and discuss their views. The 2025 session finished with a Christmas session with snacks and a movie. We are looking forward to 2026 and what we can achieve with more young people attending. Most of the children are back from January, and a couple of places become available. field After School Club The Club is run and managed by one of our elders and over its lime Myra has recruited several volunteers who have been through the safeguarding process. Numbers vary over the year but latterly 35 people have been attending including parents. The Club was inspired by the loeal primary headteacher telling us that some children were going home lo homes where they were on their own for a while before parents came home from work. But as well as this the feeling that offering our wonderful hall church pace lo local children and their families for 'down lime, was desirable and a mark of what the building stands for in the name of Christ.. an open, warm welcome where local people come to meet one another and enjoy social lime together which builds community, neighbourliness and confidence. Local Schools There are three primary schools within our parish and the headleachers are friendly and happy lo invite the church in to speak with staff and pupils. Both churches host services and assemblies al key times of the year. Over the year there have been pastoral issues which have overlapped, and years ago the death of a young child brought us tragically together, and the Ceres community as a whole. The Springfield area is home lo a higher number of children and families who are economically and emotionally challenged. Our sessional youth leader and our After School Club leader and volunteers lead important work lo mitigate and offer relief and support. field Communi Chureh Typical Community Activities". Post Office Pilales Class Kids Club Local Primary Schi)ol various seNi¢es Birthday parties and other significant life events for local people Community meetings Dog training Safe uardin We are fortunate to have a committed Officer who is an Elder in Cupar. He is keeping us right and has been invaluable in guiding us through the minefield of ensuring our growing group of volunteers is properly checked. Our Session Clerk reports on this al every Kirk Session as required.
CERES. KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES. REPORT YEAR END 31 DECEMBER 2025 Staff For a small rural Longregalion, we employ a number of excellent, part time staff.. A church officer whose hours have more than doubled since the pandemic (principally because of more happening at Springfield} A Sessional youth worker114 hrs pw) A Cafe manager lone day pwl - until end of February 2025 Organist- self employed A Cafe assistant lone day pwl - until end of February 2025 A Project manager for the Ceres Church Pilgrim Projecl110hrs pwl- until November 2025 A Church Secretarylsocial media communications, workeT110 hours pwl- until April 2025 A Cleaner An ad hoc employee lo cover when our church officer is away. Similar lo last year we have a small. committed group of people who know the congregation, are confidential in their pastoral ministry, and who ensure these who wishlneed pastoral care and comfort have it. We meet occasionally by Zoom. Members are extremely good at letting the minister know if there is someone in particular jeopardy and together, we make sure visits and attention are given. Seasonal Cards at Christmas and Easter have been sent out for a while now to a large number of people, mostly on the Roll bul many not- those who cannot get to church but deeply appreciate the church remembering them at these key limes of the year. We are reviewing this. Care Home and Residential Home Worshi Services A team of three including the minister from the PC group have been condu¢ling worship services in each of the four care homes in Cupar for over three years now, once a month. These are exhausting but we believe very good to do. Most of the people are suffering from advanced forms of mentsl and physical debililation so il's hard to gauge how much they're aware. However, we have been told that after we leave sometimes, some of the most vulnerable are singing hymn tunes. One Home is a residential home and services there are topical. conversational and deeply appreciated. Grief Grou The minister has been running this since last October 2024 on the last Wednesday of the month for people al any stage of bereavement This is an informal, friendly gathering in the Fife Folk Museum Cafe, as well as al lunches together at certain limes of the year. We enjoyed a Christmas lunch at the newly opened Springfield Tavern. The group is consistent and we have not had a any new members for a while, but is very well supported and appreciated. Fund Raisin In the last year we have raised money for Christian Aid's Ukraine Humanitarian Aid by running a Pop- Up Shop which accrued over £1,500. We raised £762 for the Scottish Pilgrim Routes, Forum charity which is close lo our pilgrim roots located as we are on the Fife Pilgrim Way. We raised money in support of children in Gaza suffering psycholog1cal trauma by holding a concert in ceres Church which raised £3,550. For the most part when we ftjndraise. half raised goes lo the charity and half lo church funds which is a stretch, but we long to hold lo the principle of looking beyond ourselves and our own concerns. Over the past three years the Kirk Session has agreed organisalions to support financially which have included Crossreach, Leprosy Mission. Christian Aid, Dr Graham's Homes, Blytheswood Care. 70th Ceres Scouts. We have raised a lot of money given the size of the congregation. the aWIardneSS of where Ceres Church is sited off the beaten track and the general economic climate al our February Kirk Session meeting, we will discuss fundraising for the coming year
CERES. KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES. REPORT YEAR END 31 DECEMBER 2025 Ceres Church Having completed 8 Public Consultation last year which discovered there is enthusiasm for the building lo have a useful future in the village - while being complementary lo the well-loved and used Memorial Hall- we have emplo5ied a part time manager lo drive our discernment ofwhal may be the transformation of the building into a national Centre for Pilgrimage. This has already resulted in two members of the General Trustees staff agreeing lo visit the sile and we can only continue to pray and keep stepping forward in faith. The project has support from the Scottish Pilgrim Routes, Forum which is discussing the possibility of siting their national HQ in the renovated building. The position with regard Ceres Church changed in the last few weeks of 2025. The decision was taken at February Presbytery 2026 to recommend lo the General Trustees that Ceres Church and Car park be placed on the open market with the Session Hall at Ceres being retained and refurbished. rim Pastor l am a member of the presbytery's new Ecumenical Task For and a member of the Pilgrim Pastor's Steering Group. These inler*enominational force5 are up and running and finding their feel. The latter is funded by presbytery, by the Episcopal diocese and by Invested congregations including CKS. My role is to support and help grow the identity, focus and service of both, which keeps ecumenism alive and well within our parish's field of vision and care. Ecumenical Work Our proximity with churches in Cupar has ensured a healthy relationship with two sister presbyterian chuiches, Cupar Baptist, Sl James Episcopal and St Columba's R.C. The clergy meet regularly for pastoral support and planning services. Christmas and Easter see a coming together. traditionally in a pilgrimage to the Manger in December and a Good Friday walk. Holy Week has followed a shared witness through the week with evening services, and an early morning hill climb on Easter morning. Linking with East Fife Rural means our trajectory will pivot eastwards where there are no interdenominational congregations. As we discover our new shape and form, we pray our discernment will lead us in unforeseen dire¢tions, and to yet unknown people. Forw Ceres, Kemback and Springfield will have new opportunitie5 and challenges in the coming months as we familiarise Olfrselves with our new identity. l am heartened by the positive attitudes and active support of colleagues and parishioners. Inevitably I wonder where we will be and what we will be doing by this year's end. The call of faith is relentlessly risky and into the unknown, as travelled by Biblical heroines and heroes. It is true that our new shape is ostensibly driven by 'numbers', but God's hand and Christ's call are shown to be in the whiAwind and the storm. 11 feels sometimes that Jesus is asleep in the boat as the evidence of our eyes and balance sheets reveals diminishing returns. A5 ever we need lo turn our pointing finger around and back al ourselves and ask. Are we awake? We will be a sizeable rural parish comprising a great deal of hinterland and a coastline too. Our members are not many bul they know their parish. Getting lo know one another will be a pleasure and a key building block for mission. Our corner of north east Fife is in great part a delightful, gorgeous bubble and popular with lourisls. Between the bucolic layers lurk isolation and povety. Our current MP and MSP are extremely hardworking and involved, sympalhets'c and supportive of the churches, work. Their expertise and resources have been helpful on occasion, not to mention the role of support workers and anti-poverty workers in Cupar and Leven. lthile our focu5 and mandate is Christ's, help is present in diverse torms and we are grateful for their particular expertise and dedication lo social justice_ As ever, l am deeply appreciative of our office bearers and congregation, who continue lo punch about our collective weight, to seek to be the presence of Christ humbly and lovingly in our wee patch. Sesslon Clerk's report Ceres, Kemback and Springfield Kirk Session met on six occasions in 2025. In addition lo these formal meetings, Elders and the Session Clerk were frequently in touch with each other as circumstances required. There are thirteen Elders, all of whom have an active role in the work of the parish.
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES, REPORT YEAR END 310ECEMBER 2025 Session agendas have always included the important routine items such as finance Iwilh a regular report from the Treasurer),. safeguarding., reports from our various working groups., the two youth clubs. However, property matters have continued lo take up much lime.. The future of Ceres Church building has been under consideration for a while and in 2025 Rev Dr David Coulter was commissioned by Session lo further investigate the possibilities for it. The hope was that a pilgrim centre could be created. and eonsullants were appointed lo look al that. Their comprehensive report looked at all aspects, but Concluded that it was unlikely lo be financially viable. Session decided that the Church building be pul on the market, but that the adjacent Session House be retained to create a continuing presence for CKS in Ceres VlIage. Ceres Glebe was leased to the Ceres and District Community Trust, and access works there have Commenced. The complicated legal position of the Ceres Church car park was fully investigated with the assistance of Church of Scotland legal department. Plans were drawn up and permissions obtained for car parking and a community garden at Springfield Community Church,. the work is hoped lo be carried out in 2026. Early in 2025 discussions were continuing with the Cupar Churches, with a view lo CKS forming a union with them, according lo the Fife Presbytery plan. Changes were made in the plan. Tesulling in the prop05al that CKS form a linkage with four other North East Fife Churches (which are in the process of forming a union logetherl. Session considered the change carefully and agreed il should go ahead. The formal processes lo bring this about are expected lo be completed earfy in 2026. CKS employ three part time workers plus a cleaner". Springfield Community Church Manager,, Youth Worker," and Church Secretary (for part of 20251. Session meetings continue to be well moderated by our Minister,. Elders are fully aware of their responsibilities as Iruslees. It is lo the credit of all that such a small group of people in the parish are achieving so much in the local communities of Ceres, Kemback. and Springfield. Financial Review Overall Financial Results The accounts show a nel surplus of £6,057 for the year ended 31 December 2025 12024 net deficit £7,365}. The Church continues lo face a difficult financial situation and each year the efforts made lo bring the accounts in on balance gets more difficult. The following paragraphs explain the major movements in this financial year. Total income was £138,232 in 202512024 £128,802). The income in 2025 included a draw down from the Springfield Bequest of £24,200 12024 £33,610). In addition, funds amounting lo £55.363 12024 £15,903} were drawn down from the Consolidated Fabric Fund - Revenue AccounL Total expenditure was £140,845 in 2025 {2024 £144,882). Comments on Incom8 Despite the slowly declining membership numbers the lolal donations from the congregation was £23,882 in 2025 as compared with £21,145 in 2024. The proportion of the donations between plate, envelope, gift aid and lax recovery has remained approximately the same in both years. Of the £23,882 donated in 2025 £7,377130.90/ol was donated by the trustees of the Church. Income from charitable activities was £9,172 in 2025 as compared with £11,252 in 2024. The congregation and the community continued lo be generous in their fund-raising efforts. Income from other trading activities is mostly in¢ome from properties. In 2025, the amount raised was £4,972 that contrasts with £21,389 raised in 2024. Investment income has remained stsble for both years with £3,952 being received in 2025 as compared with £3,955 in 2024. Comments on Expenditure The Giving to Grow contribution was £36,860 in 2025 compared with £37,110 in 2024. The contribution for 2025 has been fully paid. Without the income from the Springfield BeqLJest, the church would struggle lo pay its Giving to Grow contributions in full. Fabric repairs and maintenance was £26,118 in 2025 compared with £11,190 in 2024. The total in 2025 includes £9,804 covered by a grant award.
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES, REPORT YEAR END 31 DECEMBER 2025 utility costs. included in Other Building Costs, have reduced to £8,570 in 2025 Compared with £17,934 in 2024 and after an effort lo curtail the costs of electricity and gas. Council Tax arsd Insurance costs were £4,810 in 2025 compared to £2,874 in 2024. Church Office expenses expenditure in 2025 was £10,630 compared with £9,611 in 2024. Springfield Bequest In the late 1980'.s the Church was fortunate enough lo be left a substantial legacy. Historically the income from the Bequest was used to mitigate the impact of the Mission and Ministry contributions on the congTegalion. In 201812019 monies from the Bequest were used to refurbish Springfield Church which has, despite the pandemic, been a success In raising the profile of the Church in Springfield. Over the last eight year5 monies from the 8equesl have been used to fund various missional posts such as a Children's Officer, a Youth Club leader and a Centre Manager lor the refurbished Springfield Church. The Church continues to benefit from some income being available lo assistwith the Mission and Ministry contributions. Investment Pollcy The Trustee5 have decided that the Church of Scotland Investors Trust shall be the principal investment medium for congregational funds. The Trust offers a range of facilities for the investment of funds and provides the benefit of professional management. portfolio supervision and spread of risk. Ethical considerations and the views of the General Assembly form an Integral part of the investment management process. Investment in the Trust is also economical and straighttorward. There are three professionally managed funds lo meet congregational requirements providing an element of growth (the Growth Fund), consislenl high income with capital protection Ilhe Income Fund) and a place for short term deposits Ilhe Deposit Fundl earning a competitive rale of interest with repayment on demand. Rlsk Management The principal risks and uncertainties facing the congregation can be summarised as follows. A reducing and ageing congregation at a time of increasing secularisation in the community. Maintaining two churches al a lime of reducing congregations. Difficulty in attracting a wider sector ofthe community lo participate in the work ofthe Church. The retention and recruitment of office holders in the Church eonlinues lo prove a challenge. The implementation of the Presbytery Mission Plan 2024 will be challenging and with difficulties None of these risks are unique to Ceres, Kemback and Springfield and much can be learned from colleague churches across Scotland. The Kirk Session are well aware of the risk and uncertainties that Ceres Kemback and Springfield Church is facing and have sel in place a number of actions to miligale the risks as far as is possible. Over the past few years, the Church has been working lo reduce ils number of buildings or at the very least the financial implications of the buildings. The Church Cottage at Kemback was sold in January 2025. Fife Council has confirmed that they accept responsibility for the Old Church at Kemback. The transfer of Kemback Hall to a Community Trust was finalised in January 2019 with the signing of a 25 year lease between the Church and the Community Trust. The successful refurbishment of Springfield Church was completed in the summer of 2019 and with the appointment of the Hall Manager the Church ha5 become very much part of village life. The land at the rear of Springfield Church where the former hold was situated was sold in 2022. Kemback Church was closed in December 2023. The Session Hall al Ceres had previously received all the church approvals for sale and planning approval has been obtained for conversion of the hall to two flats. The future of this property is something that the Kirk Session will return lo in 2026 as part of the implementation of the Presbytery Mission Plan.
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES, REPORT YEAR END 31 DECEM8ER 2025 The p18nned alterations lo Ceres Church were subject lo an appeal lo the Church of Scotland. The outcome of the appeal was eventually determined in September 2018 and the agreement has been given lo proceed with the refurbishment of Ceres Church subject lo the necessary Fife Council approvals being given. An in depth condition survey was carried out on Ceres Church in Februarylmarch 2020 to assist in the final decision being made as to the refurbishment proceeding wholly or in part. However, In response lo the financial position the national Church of Scotland is facing only wind and water type repairs have been authoiised. The results of the Business Plan for the church has determined, subject lo appropriate approvals, the Church will be put up for sale. Reserrfes Pollcy The charity trustees have considered the reserves required and have taken into account their current and future liabilities. 11 is the Trustees, policy to hold reserves of approximately e1ve months expenditure including designated funds. At the year end, the Church held unreslricled funds of £115. 187 12024 £110,186) of which £54,48312024 £50,523) has been designated for fabric fund and £9,61112024 £8,902) designated for Chair fund. The remaining balance of £51,093 represents about three months of expenditure. The church also held £36,379 12024 £35,323) of restricted and endowment funds that have been provided for the purposes specified in note 19. Structure, Governance and Management The congregation is a registered charity, number SC017442 and is administered in accordance with the terms of the Unitary Constitution and is subject lo 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 hurch 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 the KiTk Session, is elected by the congregation and inducted by Presbytery. The KiTk Session, which meets a minimum of five limes a year, is responsible for the spiritual and financial affairs within the church. Reference and Administrative Informatlon Charity Name: Ceres, Kemback & Springfield Church of Scotland SC017442 Charity Rggistration Number: Congregation Reference Number: 261541 The Kirk Session was composed of the following trustees who served at any time during the year and up lo the date of approval of the accounts. Rev J Barron, Mrs J Armes, Mr R Bennett, Mrs l Brown, Mrs J Guy, Mrs A Hughes-Hallell, Mr D Inglis, Mr C Johnson, Mr J Kay, Mrs A Lumsden, Mrs M Mallhews, Mr P Milne, Mrs R Robertson. Mrs M Todd, Mr A Vvaldie and Mrs June Smeaton. Prlnelpal Office-bearefs Minister.. Session Clerk.. Church Treasurer.. Church Secretary.. Rev J Barron Mr David Hughes-Hallett Mrs S Wood Ms J Dewar Principal Office Ceres Church 31 Main Street Ceres Fife KY15 SNA
CERES. KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND TRUSTEES. REPORT YEAR END 31 DECEMBER 2025 Independent Examlner Matthew Slrulhers BA CA Henderson Black & Co, Chartered Accountants Edenbank House 22 Crossgate Cupar Fife KY15 5HW Bankers TSB PO Box 373 Leeds LS14 9GQ Trustegs. Responsibilities Sn Relation to the Financial Statements The charity Iru51ees are responsible for preparing a Iruslees, annual report and financial slalemenls in accordance with applicable law and United Kingdom Accounting Slandafds (United Kingdom Generally Accepted Accounting Pracli¢el. The law applicable to charities in Scotland requires the charity trustees to prepare financial stal8menls for each year that show a true and fair view of the slate ol affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial slalemenls. the Injslees are required lo.. Select suitable accounting policies and then apply them consislenuy., Observe the method and principles in the applicable Charities SORP., Make judgements and estimates that are reasonable and prudent.. Stale whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial slalements., Prepare the financial 5talemenls on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and to enable them lo ensure that the financial statements comply with the Charities and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulats'ons 2006 las amendedl. They are also responsible for safeguarding the a$5ets of the chaiity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation's website. Legislation in the United Kingdom governing the preparation and di5seminalion of financial slalements may differ from legislation in other jurisdictions. Approved by the Trustees on 28 March 2026 and signed on their behalf by.. Jane Barron, Moderator P Milne, Trustee
CERES. KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025 I report on the accounts of the charity for the year ended 31 Decemb8r 2025 which are set out on pages 1110 18. Respecllve responslbllllles of Irustee$ and examlner The charity's Iruslees are responsible lor the preparation ol the accounts in accordance with the terms ol the Charities and Trustee Investment Iscollandl Act 2005 and the Gharilies Accounts (Scollandl Regulaligns 2006 las amended). The charity Iruslegs consider that the audit requirefflenl ol Regulation 10{11 lal lo Icl ol the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 441111¢) ol the Act and lo slate whether particular mallers have come to my attention. This report is made to the trustees, as a bDdy, in accordance with the terrns ol ffly engagement. My work was undertaken so Ihat I might state to the Irusttres those mallers l am required to state lo them in an independent examinerfs report and lor no other purptsse. To the lullesl extent perrnitted by law, I do not accept or assume responsibility lo anyone other than the charify and the Iruslees lor my work or lor this report. Basls of Independent examiner's statement My examination is carried out in accordancè with Regulation 11 01 the Charities Accounts (Scollandl Regulations 2006 las amended). An examination inclLJdes a review ol the accounting records kept by the charity and a comparison ol the accounts presented wilh those records. 11 also includes consideration ol any unusual rfiems or disclosures in the accounts, and seeks explanations from Ihe trustees concerning any such mallers. The procedures undertaken do not prtsvide all the evidence that would be required in an audit, and consequently I not express an audit opinion on the view qiven by the accounts. Independent examlner's statement In the Course ol my examination, no matter has Come lo Jlly attention.. which gives me reasonable cause to believe that in any material respect the requirements= to keep a¢counling records in accordance with Section 44111 lal ol the 2005 Act and Regulation 4 01 the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting recoids and comply with Regulation 8 01 the 2006 Accounts Regulations have nol been met, or to which. in my opinion. attention should drawn in order lo enable a proper understanding ol the accounts lo be reached. Matthew Struthers 8A CA Henderson Black & Co Chartered Accountants Edenbank House 22 Crossgate CUPAR File KY15 5HW é/¥A '[ 2026 10
CERES. KEMBACK ANO SPRINGFIELD CHURCH OF SCOTLAND STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEM8ER 2025 Vnres¢rl¢ted Restrl¢ted Endowment Funds Fut)ds Fund8 2025 2025 2025 Unrestrfcted Reslrlcted Endowfnent Funds Fvnd$ Funds 2024 2024 21f24 Total 202S Total 2024 Notes Income and endowments Ir?m: DonaiK>ns and legacie5 Charitable acliviii&s Olher trading a¢iivilies Inveslmenis Grants- Presbyt8ry Grants- Oihers Other- Irom GenÈral Trustees Other- from Ministrie5 Council 30.769 9,172 4,972 2,422 30,769 9.172 4,972 3.952 36.693 11.252 21.389 2,409 36,693 11,252 21,389 3,955 2,000 4,000 15,903 33,610 198 1.332 214 2,0ty) 4.0(N) 1,332 9,804 55,363 24,200 55,363 24.200 15,903 19,000 14.610 Total Income 126898 106646 128802 ExpendlturÈ on= Charitable actsvilies 129,709 1.332 140,845 116,491 27,059 1,332 144,882 Total expendlture 116491 Net lexpendlturelllncome belore gains and Ilosse$l on inveslrnenl¥ 198 12.6131 19.8451 16,2351 116.0801 Nel gains on investments 7,812 125 733 8,670 8,455 222 8,715 Net Incomellexpendlturel In year 5.001 323 733 6,057 11,3901 222 17.3651 rransfers b8Meen FuS Net mov0m8nl In lund8 5,001 323 733 6,057 11.3901 16.1971 222 17,3651 Atconclllatlon of fund$= Total funds brought IoFY4ard Total funds Carried forward 110.186 10,770 24.553 145.509 111,576 16.967 24,331 152874 115.187 11,093 25.286 151,566 110,186 10,TTO 24.553 145.509
CEAES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND BALANCE SHEET AS AT 31 DECEMBER 2025 Unrestrlcted Restricted Endowment Fund$ Funds Funds Total Unrestrlcted R•strl¢ted Endowment 202S Funds Funds Funds T01 20.. Note FSxed Assets Tangiye fixed assets Investments 13 14 5,519 5,519 25,286 140.733 7,085 103.307 7,01 24,553 132,0É 4,328 4,203 Total Flxed Assets 116,638 4,328 25,286 146.252 110,392 4,203 24,553 139,1É Current Assets Debtors and prepayrnenls Cash al bank in hand 15 2.533 3,634 6,167 2.533 10.399 5.797 3.880 9.677 6,765 6.765 6,567 6,567 10,44 16.24 Total Cuffent Assets 12,932 Llabllltles redilors dug %Mlhln one year 16 Nèt Current A$8ets 17,6181 (1.6181 5,314 19,8831 12061 19,88 6,36 6,765 6,567 Total net o$set$ 115,187 25 286 151.566 110.186 24.553 145,50, Total charftyfunds 19 11.093 25 286 151.586 110 186 10.770 24.553 145501 The acctsJn s were appioved the Ifusie65 trn 28 March 2028 and signed Dn their bghall by-. Rev. Jane Barron, MLhSerator P Milne, Trustee 12
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL sTATEmEs FOR THE YEAR ENDED 31 DECEMBER 2025 i A¢¢ounllng Policies The principal accounting policies, which have been applied consistently in the current ar preceding year in dealing with items which are ¢onsidered material lo the accounts, are sel out below. Basls of Preparatlon The financial statèm$nis have been prtspared in aecordan¢e with the General Assembly Regulations lor Congregational Finance, A¢¢ounting and Reporting by Charities.. Statement ol Recommended Praetice appliGablo to charities preparing their accounts in accordance with the FinanGial Reporting Standard applicable in the UK and Republic ol Ireland IFRS1021 (effective 1 January 20191- ICharitie$ SORP IFRS 1021. the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS1021, the Charitie5 anrl Trustee Invesiment (Scotlandl Act 2005 and the Charities Accounts (Scotlandl Regulation8 2006 las amended). Ceres, Kemback and Springfield Chur¢h ol Scollaruj ¢onstitutes a public benefit entity as defined by FRS 102. The Trvstees, taking into account the effects ol the coronavirus pandemic, consid&r thai there are no material uncertainties that would lead them to question the Charity's ability to continue as a going concem. The financial sialemenls are pr8pared in sterling, which is the functional currency ol Ihe entity and the amounts eport9d are rounded fo the nearest £. Funds Funds are classified as either restricted funds or unieslricted funds, defined as lolltsws". Restricted funds are funds subjeci lo specific requirernents as to their use which may be declared by the donor or with their authority or created Ihrough legai processes, bul still wilhin the wider objecfs ol the charity. Endovmienl lunds are funds which have been given on the condition Ihat the original capital sum is not reduced, bul the income there Irorn is used lor the purpose defin9d in accordan¢8 wth the objecis of the charity. Unrestricted lunds are expendable al the discretion ol the Irustees in furtheran ol the objects of the charity. 11 parts ol the unrestricted lunds are eamarked al the discretion ol the trustees lor a particular purpose, they are designated as a separate fund. This designation ha5 an administrative purpose only and does not leoally restrict Ihe Iruslees, discretion lo apply the fund. Income Income is recognised when the ¢harity has eniiilament to the funds, any perlomiance ¢ondilions attached to the itemlsl ol income have been met, il is probable that the income will be received and the amount can be measured reliably. Expendlture Expenditure is recognised on an accruals basis as the liabilily is incurred. Donated servlces and facllltles Donated professional services arld donated facilities are recognisEd as in¢ome when the charity has control over the item, any conditions associated with the donated itetn havtr be8n met, the receipt ol economic benefit Irorn the use by the charity ol the itern is probable and that econornic benefit can be measured reliably. In accordance wilh the Charities SORP IFRS1021 the general volunteer lime ol congregalion members 15 not Tecognised. On receipl, donated professional services and donaled facilities are recognised on the basis ol the value ol the oill to the charity which is the amount the charity would have been willing lo pay to obtain services or facilities ol equivalent economio benefit on the open market", a corresponding amount is then r8cognised as expenditure in th& pèrio(J ol reeeipt. 13
CERES. KEMBACK AND SPRINGFIELD CHURCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31 DECEMBER 2025 1 Ac¢ounllng Pollcle8 l¢ontlnued} Flnanclal Instrumen1$ Financial instrumenis are recognised in the charitys balance sheei when ih8 charity becomes party lo the conlraclual provisions of the inslrurnent. Basic linancial assels (which include debtors and cash and bank balances) and basic financial liabilities (which include credilorsl are initially measured at the amount receivable or payable including any transaction costs and are subsequently carried at arnortised G05t using the elleclive interest method. Basi¢ linan¢ial assetslliabilities, classified as receivablelpayable within one year, are not amortised. Interest recelvable InterE5t on lund5 held on deposit is included when receivable and the amount can be measured reliably by the church,. this is normally upon notification of Ihts inttrrtrst paid to payable by the bank. Tanglble flxed assets The charity has the right lo o¢¢upy and use lor its charitable objects certain langible fixed assets, including the Church, hall and manse, vested in the Church ol Scotland General Trustees. No consideration is payable lor the use ol these assets. Fabric expenditure incurred on the repair and tnainlenanGe ol these assets is charged as expenditure in the statement ol financial aclivilies in the period in which the liability arises. All tangible fixed assets ¢osling in excess of £1,000 having a value to the charity greater than one year, other than those acquired lor 5P8cilic purposes, are capitali58d. Depreciation is provided on a slraighl-line basis to write off the cost or initial value, less residual value, ol tangible fixed assets over their estimatéd useful lives.. Equipment Furntiture Straighl line over 4 years Straighl line over 10 years Inv&$tmgnts Fixed asset investments are staled at market value at the balance sheet date. Unrealised gains and losses represent the dilleren¢e between Ihe market value at the beginning and end ol the financial year or. il purchased in the year, the dillerence between cosl and market value al the end ol the year. Realised gains and 1055es represent the difference between the proceeds on disposal and the matket value at the start ol the year or cost il purchaseLI in the year. T8x•tlon Ceres, Kemback and Springfield Church ol Scotland is recognised as a charity lor the purposes ol applicable laxation legislation and is therefore not subject to taxation on its charitable activities. The charity Is not registered lor VAT and expenditure therefore includes irrecoverable input VAT. 2 Judgements and key sources of estirnatlon uncertalnty In the application ol the charitys accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of asset5 and liabilities that are not readily available from other sources. The estifflates and associated assutnptions are based on historical experience and other laclors that are relevant. Actual results may differ from these estimates. In preparing these linan¢ial statements, the trustees have made the following judgernents.. Accruals Trusleas estimate the requirements for accruals using post year end inlormalion. This identifies costs that are expected lo be incurred lor services provided by other parties. Accr(Jals are only réleased when there is a reasonable expectalion that these costs will not be invoiced in the lulure. 14
CERES, KEMBACK AND SPRINGFIELD CHURCH OF SCOTLMD NOTES FORMING PT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Llnrestrkied Reslrl¢tety Endowment Funds Funds Funds 2025 2025 2025 Vnreslrlcled Aestrl¢t•O Endowment Fund$ Funds Funds 2024 2024 2024 Total 2025 Tolal 2024 3 Dot)aiion8 and l•ga¢le8 Otterirvjs Tax recovered on Gift Aid do)aiions Legacies Youth Club 23.882 6.354 23,882 6.354 21.145 4,461 10,000 1,087 693 21,145 4.461 10,000 1.087 533 4 Income from charitable actlvttles Weddings and lunorals Chnsimas layre Planl Salè Sprino1161d Ceres Calé Soups & Teas Fumiture solo S30 2,5 1.774 4,263 600 689 669 2,(M)S .774 4.263 600 1,136 8.521 572 334 1.136 8,521 572 334 5 Income Irom othor tr•dlng •¢ifvitlvs Usè of Pr&mises Mansè & Coiia9è Rental incom 4,972 4.972 3.989 17,400 89 3,989 17.400 O Investment income Dlvklends receive PO*1 interest 2.409 198 3,939 2.409 1.332 3,947 198 7 Granl Income Presbyterygranis Filo Council Winier Funding Architeclurd Heritagè Trust 2.000 4.000 2.000 4.000 9,B04 9,804 8 Other income From Gtneral Trustees Frorn Ministries cou11 55.363 24.200 55.363 24.200 15.903 19.000 34.903 15.903 ,610 9 •malysls of Expendlture Charltable Acllvltles Giving 10 Grow. noig 10 Prgsbwery dues Ini&ièr$ Ewons8$ Aanse renl 35.528 1,332 36,860 14.610 1,332 37.110 1.710 437 14.400 208 22.481 16.314 437 14,400 14.400 216 25.685 14.400 216 29,902 Salary Gosls Fabric Rppaits & M8intenan¢8 Council Tax Insurance Olhgr 8uilding Costs Renied wopèrty 8xn$$5 Church Olhcè E4)ans8s Organ & Music Bank ¢harges Websit8 dev91oKxneni Youth and Aner School Clubs Deprecialion Independent examinalitsn 18e Charfiable donation 22,481 26.118 4,217 9.804 4,810 8.571 270 10,630 3.520 500 492 3,995 1.566 2.154 2,123 129.709 4,810 8.571 270 10.630 3.520 500 492 3.995 1.566 2.154 2.123 140 845 2.874 12.933 7.281 9,611 3.055 2.874 17.934 7.281 5.001 3,055 384 772 3.231 1,S66 2.094 1.436 144.882 712 3,231 1.566 1.436 9.804 116.491 27.059 1.332 Totol 9.804 Support costs have nol been soparaitrly ideniille(l as trUGlges consideT Ihtrre is only on8 chaiiiable &livily. Th¢r$lDre supporf costs relaie whollylo Ihal aclivity. charitablè expandilure includes 00(2024 £S331 paKI 10 thtr InW8ndeni Examinerlor payroll services.
CERES. KEMBACK AWD SPRINGFIELD CHURCH OF SCOTLAND NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR EWDED 31 DECEMBER 2025 10 Glvlng to Gr¢w lJlo¢atlon 2025 2024 Total allottalK)D Less paid by Stipend Endowmem Incomo 46,411 46.800 19,6901 Amwni pd, pgr noio 9 11 Stattco3ts and numbers 2025 2024 $aries and wag8$ $8CUritySl$ Pgnsion cosls 22.481 29.902 Total 22.481 29,902 2025 2024 Pramises manager 8fyY mainianarte Family and treaCtt Church $8¢rary 12,656 8.424 10.373 15.274 4.255 22.461 29.902 No ernOye9 receiv remuneration in excess of £60,000. Key managtmni personrl ol the ¢harily are th8 TrAinisler. Trèasurer and Session Cle. No Itusle8 or key rnaDagemeni 1$001 receiv any i$mun$raiion during the year. The average nUrnrOf etnployees duriry tho year, cakulaied on Ihtr basis ol a haad eouni, was as follows. 2025 2024 Premistrs manager and mainlenarttr Farnily and treach Church sècrtriary All Church ol Scotland congreodlions contribule to the National Stipend Fund ¥ich bears the Gosls of minislers. stipends and employers contributions lor national insurance. wn5i0n alld housing and loan lurKS. Ministers, 51ipends are paid in accordance ¥Yilh Ihg national slipend sca19. which is r81818d lo years ol s8Fvicg. For Ihe year undor review ihe minifflum Stipend was £32.433 and Ihe maximum Stnd lin tha liNh and subst4ueni ytatsl £39,856. 12 Tru8tte txptrns*8, rtrlatsd p8rtyiransa¢tlons and remuneratlon Ourino the year. rèni ol £14.40012024 £14.4001 was paid 1¢ Ihtr hAinisieY lor use of her own home as the Manse. One 12024 Cknel Truslee or relaled parson received reimbursement ol expènses lor Iravel and olherexpen5es lolalling £43712023 £1161. Dunng the year a lolal of £7.37712024 £4.7731 was donated ID the charity by Iruslees. No Irusiee or key manaoem6ni porsonnel 1vd any remuneration du11r th8 yoar. 13 T&nglble Ilxed assels Equlpment Equlpmenl gnd fumrture and furnilure 2025 2024 Cost Al l January2025 Addilions Al 31 Decernber2025 29,750 28.617 1.133 29.750 Acctsmulated deplatIon Al 1 January2025 Charge For year Al 31 Docernb8r2025 22,665 21.099 Net book value Al 31 Decgrnber 2025 Al 31 Dgcetnber 2024 7.085 7.518
CERES, KEMBACK AND SPRIIIGFIELD CHURCH OF ScoTLD NOTES FORMING PART OF THE NNANCIAL STATEMEMTS FOR THE YEAR ENPED 31 DECEMBER 2025 14 Inve8tment 2025 2024 MaTkel vue ai 31 DeGernber 2024 Unrells8d I Ilossl on InveStrnlS Market value al 31 Dpcembpr2025 132,063 8.670 123.348 8,715 Invosimènls al ¢osl 78.546 76,546 Thtr following Invesimènts are held.. 3,128 units in Ihg Churth ol Scollano Invgsiots Trust Income Fund 15,277 units in Ihtr Clreh ol Scoiiand Inv8slors Trust Grobyth FurKS 15 DeblOf8 atsd prepayments 2025 2024 Girt Tax Refund Due CounGiI lax refu 2,533 5.579 218 16 ¢110r.. amounts falllnll due wlthln on& yowr 2025 2024 Accruals 7,618 9,883 17 Volunteers In common Vrilh all ctsngre9aliDn$ ol lfve Church ol Swuand Ihtr Gongregalion ben81iiS from th9 conlribubon made by voluni&è who giva Ihgir time and talents willingly lor the benelil of th& Chtsr¢h. Thg argas ol congr8gatlon lila wniGh relyon the conirlbLJiion ol ¥oluni&8rs are fflany and varied and much ol lh& activity would be nae10 coniinue wer8 Il not lor lh8 commilrnenl Sho. 18 Colltions for thlrd p8rt1es 2025 2024 Eartvake Ap31 CrossR9ach Poppy Scoiiand Christian Aid Cupar FoodlRnk 9,270 446 134 88 122
CERES, KEMBACK NIID SPRINGFIELD CHURCH OF SCOTLANO NOTES FORMING PART OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 19 klovemenls in Funds Galnl 110ssI on Investmenlg At31 De¢ember 2025 l January 2025 Incorne Expenditure Ttsnafers Endowment funds Maiihew Cbunie Eequesl 24,553 1,332 11 82) 25,286 25.286 733 Reslrlcled fund5 Spnnulièld Boqvesl Session Charitable Fund File Courtil Winter Fundiftg Scottish Children's Lollery File Presbwery Mission Fund Architectural Heritage TTusl 10,770 125 11.093 19.8041 125 Unrt8lriclqd fund¥ General Fund Fabric Furyj Chair Fund 50,761 50.523 8.902 125,522 1,069 307 1129.7091 1.069 11.0691 3,4SO 3.960 402 $1.093 54,483 9.611 126.898 129.709 Total fund8 8.232 140.845 70 Gainl At 1 January 2024 At31 December 2024 on Invesimenls Income Experbdllure Transfer5 Endowment lunds Matthew Clunie Bequo$1 24,331 24,331 1,332 24.553 24,S53 Rè8trl¢tod lunds Springfield es1 Session Charilable Fund File Council Winter FurKling Scotti$fv CINldfen'$ Loiitry File Presbsrtery Mission Fund 14.610 214 4.000 10.518 2,824 3.625 3B 10,770 16.8241 13.6251 12.0001 27.059 2,000 20.824 16.967 38 10.770 Unrestrlcted lunds Gentral Fund Fabric Fund Chair Fund 57.152 46,168 8.256 105.266 1,091 289 1,091 3.743 4.355 357 50.761 50,523 8.902 111.576 108.646 8.455 110.186 Total lunds Pu sas ol EndowTnenl F n(Is Maiihew Clunie Bequesl.. Incorno from Ihis fund is lo be used lo a5S151 vAlh the tnini51e¢s Sliper. srie1 B8qu8si Granted in 1999. Ih? capital is hord by Minisiries Council, the revenu$ b8ing used for mainlenarK8 of ihè ministry. Session Chariiable Fund.. To be used al the discretion ol Ihe Kiik ses0 lorchafiiat4e wrposes. File Council Winter Funding." This was a pranl lurMJiw ro¢eived lo support Ceres Coftee anJ Chai. The grant was spent in lull in Intr previous year and the lJnd is no¥v closed. Scottish Childrtrn's Lottery.. This was grani lurMJlry lo Used 10 5UkPOrt the prtiwsn ol a Youih Club and After Schod Club in Spnnglield. The grani was sp¢nl In lull In the prevK)us yeai and lh9 fund is nowdos6d. File Preswery Fund.. This wa5 grani tuNJiny 10 tÉ used to $LJPPQrt ce5 Coffee and Chal. Thtr orani wa8 spenl In tull in Ihe previous year and the lurKJ is now¢losed. ArchileGlural Heritage Tru51 Fund. This 1$ granl funding to be used lo supwrt a teasibility Study on Ceres Chur¢h. The gianl ha$ been $p#ni in lull dunno Ihe yearand fund Is noWdosI. Fabric Fund.. Tho Truslees have sel aside funds lorihtr maintenance ol church propety. Chair Fund". Thè Trnsiees have s81 aside lurnls lo replaTr pews and ch[S wlhin Ihtr Nyo Churches. 18
APPENDIX 1 FUNDS HELD ON BEHALFOF THE CONGREGATION AND NOT INCLUDED IN THE FOREGOING ACCOUNTS HELD B Y THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2025 2024 Consolldaied Fabrlc Fund Capital Account-11 Balance at 1 January Transl8r from Ternporary Fund Remitted lo Congregation Balance at 31 Dg¢ember 336,177 298,724 7,114 627,787 161,135 175,042 336.177 Markèt value at 31 Dacember 651,567 353,173 Revgnue Account Balance at 1 January Ranial income received Interest reeeived DivKJends received Admin charges Rental agent fees Remitted to Congregaiion Balance at 31 Oecembèr 33.836 15,600 19,440 7,237 11.3501 13,0501 46,827 24,886 29,575 13.829 7,237 19021 33,836 Temporary Fund Rev8nue Account Balance al 1 January Sale of land and buildings Profèssional lees lor the sale ol land and buildings Admin charges Transfer to consoIKlaled fabri¢ fund General trustees levy Remitted to Congregation Balance at 31 December 93,505 235,000 13,9431 11,5001 1298,7241 122.9161 1,422 291.470 13,4741 1175,0421 119,4491 93,505 STIPEND FUND Capital Account Cost 223,000 223,000 HELD BYTHE CHURCH OF SCOTLAND MINISTRIES COUNCIL 2025 2024 Splinglield B•què$t Capital A¢¢ount Cost 540,302 540,302 Market valua at 31 December 635.451 610,590 Ravénue Account Balance at 1 January Interest received Admin lee G2G contribution 1,466 28,596 13701 8,850 28.596 13701 116,6101 19,000 Remitted to Congregation Balance at 31 Dec8tnbgr 24,200 5,492