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 aWI￿ardneSS 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 V￿lIage. 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$l on inveslrnenl¥
198
12.6131
19.8451
16,2351
116.0801
Nel gains on investments
7,812
125
733
8,670
8,455
222
8,715
Net Incomellexpendlturel In year
5.001
323
733
6,057
11,3901
222
17.3651
rransfers b8Meen Fu￿S
Net mov0m8nl In lund8
5,001
323
733
6,057
11.3901
16.1971
222
17,3651
Atconclllatlon of fund$=
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 sTATEmE￿s
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 P￿T 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 cou￿11
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 8x￿n$$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 p*d, pgr noio 9
11 Stattco3ts and numbers
2025
2024
$￿aries and wag8$
$8CUrity￿Sl$
Pgnsion cosls
22.481
29.902
Total
22.481
29,902
2025
2024
Pramises manager 8fyY mainianarte
Family and ￿treaCtt
Church $8¢r*ary
12,656
8.424
10.373
15.274
4.255
22.461
29.902
No ern￿Oye9 receiv￿ remuneration in excess of £60,000. Key managtm*ni personr*l ol the ¢harily are th8 TrAinisler. Trèasurer
and Session Cle￿. No Itusle8 or key rnaDagemeni ￿1$0￿￿01 receiv￿ any i$mun$raiion during the year.
The average nUrn￿rOf 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 St￿nd 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 ￿￿1v￿d 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 dep￿latIon
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 ScoTL￿D
NOTES FORMING PART OF THE NNANCIAL STATEMEMTS
FOR THE YEAR ENPED 31 DECEMBER 2025
14 Inve8tment
2025
2024
MaTkel v*ue ai 31 DeGernber 2024
Unrells8d I Ilossl on InveStrn￿lS
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 Cl￿reh 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 ￿na￿e10 coniinue wer8 Il not lor lh8 commilrnenl Sho￿￿.
18 Coll*tions for thlrd p8rt1es
2025
2024
Eart￿vake Ap￿31
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￿.
s￿￿rie1￿ 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 ses￿0￿ 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 prtiws￿n 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 $LJPPQrt c￿e5 Coffee and Chal. Thtr orani wa8 spenl In tull in
Ihe previous year and the lurKJ is now¢losed.
ArchileGlural Heritage Tru51 Fund. This 1$ 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 noWdos￿I.
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