The Chureh of Scotland
Fife: Forthview Parish Church of Scotland
Report and Financial Statements
For the year ended
2024
Congregation No: 241485
Charity No: SC020926
SORP Accounts

Fife: Forthview Parish Church of Scotland
Report and Flnancial Statements
For the year ended 31 December 2024
Contents
Pages
Report of the Trustees
Objectives and Activities
2024 Overview- Achievements and Perfonnance
Priorities for 2025
Structure Governance aod Management
Reference and Athninistrative Inforniation
3-11
Statement of Trustees, Responsibilities
12
Independent Auditor's Rewtt
13-15
Statement of fmancial activities
16
Balance Sheet
17
Statement of cash flows
18
Accounting Policies
19-20
Notes forniing part of the financial statements
21-30
Appendix

Fife: ForthvieTrv Parish Church of Scotland
Report of the Trustees
The trustees present the annu￿ Teport and accounts forFife: ForthviewPaTish Church of Scot]and (forni¢rly Dalgety
PaTish Church of Scotland) foT the year ended 31 December 2024. The financial statements have been prepared in
accordance with the accountingwlicies set out in note I to the accounts and compjy with the General Assembly
Regulations on Congregational Financ¢, th¢ Charities and Trustee Inv&8tment (Scodand) Act 2005, the Charities
Accounts (Scodand) Regulations 2006 (&8 amended) and Accounting and Reporting by Charlties: Slatement of
Recommended Practice applicable to charities preparing their accounts in acci)rdance with the Financial Reporting
Standard applicable in the UK and Republic of IT¢land effective from l January 2019.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Refornied in tradition and Presbytsrian in polity. It exists to
glorify God and to work for the advancement of Christ's Kingdom throughout th¢ world. As a national Church, it
acknowledges a distinctive call and duty to bring the ordInm￿S of religion to the peA)ple in every patish of Scotland
through a territorial ministy. Our Jni&qion is to "encouragepeople tofollow Jesus Chrfsl"
Mfi88ion Ststement
Our church alld out people aim to look after Forthview members, responding to their worship needs, and io spread
God's word togethcr. Wc will reach out and tske God's Word and His Work to all in OUT communities and trcat
people with love and respect. We aim to build Christian foundations for yoww peopl¢ and create an environment in
which all can learn of God's work.
Vision
Our vision is ofFifc'. Fortbvi¢w Parish bcing a Christiall Church with amcaninthl Tclationship withthe community.
helping enrfftch everyone's relationship with God. and offering our rninisty for all &g¢ groups.
Objectives
l. To develop a Ministy Team that share5 our Vision forForthview Parish.
2. To use our collective talents for team ministy (including our congregations) to achieve our VisioJL
3. To increase our Worshipping congregatio[4 building from five sepatate congregations to one engagcd and
active Forthview congregation.
4. To b¢ vistt>l¢ s¢v¢n days a we¢L
5. To be [￿rt of community life and events.
6. To re￿gnISe and respond to injL8tice (deprivatio￿ w)v¢rty. loneliness. and oth¢r hidden needs in our
Com￿unIti¢S).
7. To create a resilient church comrnunity through engaging new and different people, and assisting them to find
& purposefi]I place, building slulls and confidence thTough our church's activiti¢s.
8. To care for our world through attending to our I￿al environrnent.
9. To be known for our psitive role and relationship with our communities.

Frfe: Forthview Parisb Chureh of Scotland
Report of the Trustees (eontinued)
2024 Overview- Achievements and Performance
l. EstAbltshment of the United Congregation And Mlntstry Team
On l January 2024. Fife ForthviewParish Church cam¢ into bcingas a combination ofthe following Legacy Parishes
- St Fillan's Aberdour. Dalgety, Inverkeithing, North Queensferry and Rosyth. On 20 January 2024 the Service of
Union was held by Presbytery. This fornial beginning of a new union allowed th¢ start of th¢ calling (recruitment)
of MiDiStcrs. Thc Presbytery Plan stated that three Full-time Minist¢rs of Word and Sacrament cA)uld be called. A
nomination commitlee, representing the whole congregattoffj was el￿ted and imiknent of the Ministers was put
into motion. The three ministers M'eie recruited to work within a Team Ministy setting. covering the five legacy
parlshes.
preached as Nominees and were both elect￿ as Ministers Elect
in November 2024 for the Minis
Team. A third applicant
as ¢ODfimi¢d as a Nominee at
the same tinie.
wo
wa5 inducted on 12 January 2025,
n 19 January 2025 and
n 11 Apnl 2025.
2. Ministry and Worship
During 2024 th¢ congregation of Fife: Forthview were in Vacancy with
continuing to serve
Inverkeithing andNorth Qucensf¢ny and providing Pastoral Care for Inverkciihin
North Queensferry and Dal
(January tn August 2024) as Associate Minister. In September 2024
took over this role.
was Looum Minister for Rosyth and prnvided Pastora
aTe
or t
ose in Rosyth. St Fillan s
er
our an
algety experienced a great rang¢ of Mini5tcts provlding Pulpit Cover on Sunday Mornings. thanks
to a combination of r¢gular and visiting Ministers, Readers and the Worship teams from both communities.
In the lead up to E&8ter, Lent Sthdies were held in Dalgety and North Queensferry buildings. Ecumenical Lent
Studies were hel￿ via Zoom. by RosytlL A Quiet Day during Lent was also offered, &8 well as a Holy Week
r¢flection area within Dalg¢ty.
Hol Week Services were conducted in ¢ach of th¢ churches king led by
East¢r Day services were held across the ParislL with Morning and Ev¢ning Worship also includ¢d.
On Remembrance Sunday a 2 Minute Silence was held across the Parish. The Royal Naval AssocIatio￿ Rosyth and
West Fife, attended the Inverkeithing Service of Remembrance. Dalgety held a Parade and outdoor service with the
unifomied organisations. St Fillan's Aberdour held a communal Act of Remembrance at the War Memorial on I I
November and a full Remembrance Service on 10 November in the Church Hall. This was a
oint SCTVICC With St
Colurnba Church AbeTdour and was well attended by both Churches and the Community
invited to tske the Remembrance Service at HMS Cocbrane which w&s attended by Naval and Civilian personnel.
During 2024 a variety of services were provided.. Sunday Morning, Café Chur¢ty Messy ChurclL Monthly Mid-
week Communion Services, Communion within a Sunday morning servicL- at le&st 4 times per year. Clmstmas
Evc and Christmas Day Swvic¢s wcr¢ held across the P￿LSh.
Prayer Groups m¢et regularly during th¢ year.
Services at Dal8ety are live streamed each week and a DVDICD produced and delivered lo those who are
houseboun(L
90 P7's joined in the Easter Code event from two Primary Schools within Dalgety, where the event allows a chance
for young ￿Ople to hear and ask questions about th¢ cvcnts of Holy WecL J¢sus' MiDiStry and why Easter is
important to the Cbristian faith. This wa5 led by a team ofVoluntect5.

Fife: Forthview Parish Church of Seotland
Report of the Trustees (contlnued)
2 Mintstry and Worship [￿ntInUed)
All P6's from both Primary Schools heard the Christm&s Story and took part in related activAties at a Bubble Gum
and Fluff event held in Dalgety in December.
A Service at H￿derSOn House continues to take placc on a regular basis, tivice cach rnonth. The￿ is also a scrvic
at Dalgety Bay Care Home monthly. Services ai both l(Kattons are led by the
Our Church of Scotland Guild Group continues to meet tiwice monthly and their memb¢r nUrn￿s continue to rise.
with new faces from the congregations joining in. A variedprogramme is offered, and they continue to raise funding
for the Guild projects.
Across the Patisl4 there were 6 Weddings, 41 FuneTals, 4 Baptisms including l Adult Baptism and 2 Blessings of
Children.
The CongTegatioDal Roll had 1,051 members and 74 Adherents at 31 December 2024.
3. Stewardship and Ci)mmunity Outreach
There is a FoodbanK under the auspices of the TrLwel Ttusl ill Rosyth three times weekly Tun by volunteers from
the congregation and ijthets. Food donation IKIXC5 are also Iwated in Illverkeithing. Dalgety and North Queensferry
buildings.
St Fillan's Church is open to the public on a daily basis all year round. St Fillan's participated in Open DOOTS in
2024, welcoming 211 visitors over two days. The Annual Aberdour Flower Festival was held in St Fillan's for the
first few days as part of th¢ Ab¢rdour Festival. Inv¢rk¢tthing is nowop¢n to th¢ public every Tuesday until Ipm and
also took part in Open Doors in 2024. The Annual Inchcolm Pilgrimage from Aberdour took place in September.
St Fillan's have a Family Full Team who held events at Easter. in the Summer and at Advent with a total of 40
primary school ag¢ youngsters participating. Th¢y continu¢ to hav¢ a good relationship with the local prirnary
school. Inverkeithing ran a Lego Club for young people from the community during the Sumrn￿ holidays.
All arw acro&8 the PaTish hold regular weeldy or monthly Coffee mornings TNhich are very well attended. There
ar¢ monthly talkslfilm shows held at the Rosyth Coff¢e aft¢rnoott Mcmillan Cancer Care Coffee Mornings are h¢ld
annually. A Coffee Morning is held once a month in Friary Cour¢ Inverk¢ithing. Fairs and Lunchcs are held
regularly aeross the Parish and are well advertised and supported. All events are open to all.
ChTiStma5 Cards are dejivered by St Fillan's to every house in Aberdour and to members out with the vill28e.
Events in Dalgety, as wt of Stewardship and Con]munity OutreaclL'
Café Co]mect- each Tuesday
Messy Church
Story telling
Bible Studies
Sunshine Group
Community Fair
Frontline Fffe
UkTainian Group
Youth Club
There are ￿gUlar Retrring Offerings to supp)rt various charities both at home and abroad.

Fife: Forthview Parish Church of Scotland
Report of the Trustees (contlnued)
4. Pastoral Cgre
Pastoral Care was provided by the Associat¢ Mintsters and Ministry Team as well as Eld¢rs in each of the aTea5 of
the ParislL Dalgety also have Bereavement Group voluntecrs. Their Bereavement Group continues to meet twice
per mon
Flowers are delivered weekly to those in the Community.
5. Communieations
A weekly Order of Service is now produced by the Fife: Forthview office for Alkrdour, Da]gety, Inverkeithing and
North Qu¢ensfery. Rosyth produce their own Order of se￿ice and this is also etnailed out weekly to those who are
housebound and those who have requested this by email.
Each worshipping ¢omrnunity iti the Parish havc th¢ir own Facebook pw which gives up-to&k, relevant,
inforniation.
A website was required as a prioiity to host the Parish Profilc and provide a common sit¢ for the five churchcs. It
was designed and created by Members ofthe five churches and went live on 7th May with tbe inclusion ofthe Parish
ProfAle. The Rosyth website was integrated into the Fife: Forthview website in August, Inv¢rkeitbing in O¢tokr and
North Queensferry illNovember. St Fillan's will bc int¢* in January 2025 with Dalgety following later in 2025.
The usage has gradually incr￿ed and over 2024 there have been 7.5K page viewg and 2.2K active users. These
numbers will increase signifiGatLtly on¢¢ St Fillan'5 and Dalg¢ty w¢bsit¢s arc intsgrated into th¢ Forthview website.
During 2024 ihe website had active users from 40 countries, including 740kn from the UK and 13 % from the US.
followed by Gemiany, Irelan<L and Chin& Most users access the website from &mobile plM)ne (560/0).
& MnAnci21 Review
Th¢ Charities of St Fillan's Chwch Aberdour. Dalgety Patish Church, Inverkeithing Parish Church, North
Queensferry CILurch and Rosyth Parish Church were united into Fife. Forthview Patish Chutch on l January 2024.
Dalgety Parish Churth's Charity Number SC020926 was rctain¢d for the United Charge and the ceasing Chartties
were delet¢d from th¢ OSCR Register from that dat¢.
The union has been accounted for using the acquisition method This means that the fim(Lq transferred Irom the
ceasing congregations are dis¢losed as the 'Transfer of union balan￿. und¢r 'Other in¢ome' within the Statement
of Financial Activities. The comparative figures in the 2024 Accounts are those for Dalg¢ty Parish Church only.
Total income for the year was £813,550. including £399.510 transfer of union balan¢&8. Total expenditure was
£510,284. This resulted in a SUTplus of £303,266 before gains on investments but a loss of £96,244 excluding the
union b￿anCes.
Donations alld legacies of £233,4[￿ account for 57Yo of totsl income excluding ut)ion balances. There has been a
decrease in regular giving of approximatsly 80/0 compared to the combined totals of all five churches in 2023. This
is not unexpected during union4 particularly when all ¢haT￿ va(xnL but th¢ detnographi¢ of the ¢ongregation
is also contributing to a gradual decI￿e in regular income. as noted in the Reserves Policy.
Income from llse of Church Premises, Fquipment and Halls was £62,328, 15 % of total income excluding union
balances. This is a good source of income across the congregation and also an important feature of Community
EngagemenL as th¢ various caf¢s and fundraising ￿ellts which takc pknc¢ T¢gularly in all locations. £19,133 was
raised from these in 2024.

Fife: Forthview Parish Church of Scotland
Report of the Trustees (continued)
6 Financial Review (Continued)
Restricted inc4)me includes £12.500 grants from the Presbytery Mission Fund to support Youth Work and
Bereavement Projects which will progress in 2025.
£50.582 was received from the General Trustees. drawn from the funds held by the Genera] Trustees in the
Consolidated Fabri¢ Fund. This covered the Inverkeilhing Church Stonework Projects and other Fabric Fxpenses.
Rentd income from the Inv¢Tkcithing l North Qu¢¢nsferry Mansc which is credited to thc Consolidated Fabric Fund
revenue aLYount is helping to fi￿d the very significant energy charges at Inverkeithing.
Totsl expenses for the year were £510.284. This compares to £372.353 foi all Churches combined An 2023.
AIE categories of expenditure were higher than 2023. The most significant components of expenditure weie.. Giving
to Grow Contributions. £143,270. Building Costs, £237,249. and Salaties. £42213. Buildins Costs included
number of significant property projects - the r¢placement of a moveabl¢ partition wall in Dalgety Church. manse
Maintenance and refurbishments prior to the appointment of new Miw'sters. and essential repair and maintenance
work across all locations. Thcs¢ costs w￿¢ partly offset by carctakcr donations for the Mat￿ in Al￿rdOur and
savings in Manse Council Tax. The propety projects were fimded from Designated or Restricted Reserve Funds as
appropiiate. Heat and Light charges within the General Fund were 750/0 higher than 2023 reflecting a 980/0 increase
in ¢l¢Gtticity priccs in QktobeT 2023 and 1030/0 iDcrcas¢ in gas PTices from M￿ch 2024.
7. Invejtment Policy and Perfonuv4Dce
It is th¢ Trust¢es' puliiy to place surp1￿5 funds in Savings Awvunts with the Banks. and with the Church of Scotland
Investors Trust to enhance Investtnent Income. Reserves for long terni liabilitie5 are invested in the Trust'5 Growth
or Income Funds. and cash likely to be needed in thc short to mediurn tern placcd in th¢ Trust's Dwsit Fund.
Dalgety's units in the Growth Fund were sold during the year lo generate cash for their property projects. S.￿}3
units wer¢ sold at a unit PTi(x of £6.40, realising a gain of £2.852.
At 3 1st Decemb￿ 2024 1,190 units, with a market value of £7.592 were held in the Growth Fund. 4.355 units with
a matkct valuc of £48,167 wer¢ held in the Income Fund.
& Risk Management
The Trustees have prepared a Risk Assessment document which considers the potential risks faced in various
¢l¢m¢nts of congregational life, including finanec. propcrty, health and safety. the church as an employer, and its
management and governance. The document incortx)rates a mitigation strategy and th¢ r¢l¢vant conlainnient actions,
The contents of this document will be reviewed in detail when the new Ministy Team is in place and all operational
groups arc fomialiscd.

Fife: Forthview Parish Church of Scotland
Report of the Trustees (continued)
9. Re%erves Policy
The charity Trustees have considered thc reserves wuired talomg Anto account current and future liabilities, p)tentig1
financial risks and the current ￿onoMiC environrnent. The Policy has bccn updat¢d to refiect the requirements of
the united congregation. General and Designated Funds from all churches have been combined where their PUryK)se
and objectives wer¢ the same.
Th¢ key components ofthe Reserves Policy aTe.'
Working Cgpitsl of approximately £50k is needed to maintain operational liquidity day to day - for Giving to
Grow payments, utility bills, salaries, olTice costs and routine fabric maintenance etc. This is held in the General
Fund.
The Designated General Reserve Fund is to provid¢ adequat¢ covcr for loss of income or additional expenditu
due to u￿foreseen circumstan¢¢s. and gradual loss of income due to concerns about the demographics of the
Organisatio￿ Approximat¢ly 3 months general fund expenditure is currently ILeld for this PUTpose based onihe 2025
budgeL At December 2024 an additional amount has b¢¢n sct asi(k ￿ contingency for loss of Tegular incorne from
standing orders not yet transferred to the United Congregation Bank Account.
The Designated Fabric Fund is to ptovid¢ covcr foT noTrroutin¢ fabric expenditu￿. Thi5 fi￿d together with the
restricted repairs fimds and funilg held by the General Fund Trustees should address the major fabric risk.
G¢n¢ral Fund
Desi
ated General Reserve Fund
Desi
ted Fabric Fund
Desi
ated Cbildten alld Youth Work Fund
Fellowshi Fund
Total Unrestricted Funds
50.000
146,81 I
302
372
234A85
Priorities for 2025
The inunediate prioTity for 2025 is th¢ Induction of the Ministy Team. Rev Andrea Fraser, who will be based in
Aberdour and DaEgety. and Rev Sarah Smith, who will ￿ based in Rosyth. will be inducted in January 2025 with
the Rev Elane Sassenber& WIEI be based in Inverkeithing and North QlleeDsfe￿. being Inaucted after her
Maternity Leav¢ r￿lsh¢s.
Once the tcam are in place they will be working with the Trustees and congr¢gations to idcntify their sbort ten
n￿dIUM terin and long-terni goals for Fife: Forthview and the WOTsbip and pastoral nee(Is of thc whol¢ Parish.
We will be working to have stronger relationships with local schools, particularly the new High School in Rosytl
the Nav￿ Estsblisllments and other organisations within the ParAsh.
Dalgety plan to r¢launch a Sunday S¢￿￿01 which folded dueto Covid and the Ministy vacancy. Rosyth have a small
Sunday School and they plan to work on incr¢asing the numbers.
Inverkeithing and Florth Que¢n5fcrry will b¢ starting up sorne new activiti¢s and projects for the community such
as a Bible Study, music groups and support groups.

Fife: Forthview Parish Church of Scotland
Report of the Trustees (continued)
Structure Governance and Management
Th¢ ¢ongr¢gation is a Charity r¢gist¢r¢d in Scotland mm]ber SC020926 and is athinist¢r¢d in accor(lance with the
tcrn]s of the Model D￿d of Constitution (Unitary Fonn)) and is SUbj￿t to th¢ Acts and R¢gulatioDs of thc General
Assembly of the Church of Scotlan(L
Members of the Kid( Session are the charity trustees. The Kirk Session members aTe the elders of the church and
are chosen from those members of the church who are considered to have the appropriate glfts and skills. The
ministers. who are m¢mbers of th¢ Kirk Sessioo are el¢cted by the Congregation and inducted by Presbytery.
The Kirk Session is chaired by an Interim Moderator or Moderator appointsd by Presbytery. The Moderator will be
one of the team ministers. c4xffimied when the full team is in place. Kirk Session meets at least six times in a year.
It bas oversight over the whole life and service of the church within the Fife.. Forthview Parish and has responsibility
for th¢ spirittlll and temporal ov¢rsight of th¢ LY)ngregation's affair5. It is supported by operational teams covering
finance, propety, safeguarding, conllnurrications and roll keeping.

Fife: Forthview Parish Church of Scotland
Report of the Trustees (Continued)
Reference and Administrntive InforniAtion
Chanty Name:
Fife: Forthview P8rish Church of Scotland
Charity Registration Number:
SC020926
Congregation Ref¢rence No:
241485
Trnstees actively serving OD Kirk Sa%8ion during 2024 aDd to date of this report
Principgl Office-beorer8
Ministers:
Vacant from l Janua
2024 to I l Janua
2025
Interim Moderator
Interim Moderator (Vacancy)..
Joint Se&sion Clerks:
Church Tt¢asurei:
io

Frfe: Forthview Parish Church of Scotland
Report of the Trustees (Continued)
Reference and Administrative Infornlation (continued)
Principal Office:
Fife: Forthview Parisb Church of Scotland
Regents Way
Dalgety Bay
KYII 9UY
St%tutory Auditor:
Tbom50n Cooper Accountants
3 Castle Court
Carnegie Campus
Dunfermline
KYII 8PB
BankeT8:
Royal Bank of ScotlaniL
Dunfermline Branch
52-54 F.ast Port
Dunfern]line
KY12 7HB
CAF Bank Ltd.
25 Kings Hill Avenue
Kings Hill
West Mailing
Kent
ME19 4JQ
li

Fife: Forthvieiv Parish Church of Scotland
Report of the Trustees (eontinued)
Trustees, Responsibilities in Relation to the Financial Statements
The charity trustees I￿ resEN)nsiTr)le for PrepWi￿ a ITU5￿, annual re￿rt and financial statements in accoTdance
with applicable law and United Kingdom Accounting Slandards IUDited K￿8d0￿ Generally Accepted Accounting
Practice).
The law applicable to charities in So)tland requires the charity tn￿ to preEMre financiat statements for each year
which show a truc and fair view of th¢ statc of affairs of the charity and of the income and expenditu￿ of thc charity
for that period. In Pre￿ring the financial statement4 the trustees are roDured to:
select suitable accounting px)licies and then apply them consistently.
observe the method and principlcs in thc applicable Charits'es SORP.
Inake judgements and estimates that are re&8onable and pnmlent:
stste whether applicable ￿oUnting standards and statements of r￿ornmended practice have been followed.
subject to any departures disclosed and explained in the finallci￿ statements.
prepare the fuwicial statements on the goll￿ concern basis unless it is inappropriate to presume that the
charity will continue in operational existence.
The trustees 4r¢ r¢sw)nsible for keq)ing adequatc accounting records that arc sulYi¢i¢nl to show and ¢xpl&in the
charity's transactions and disclose with reasonable accuracy at any time the financial tK)sition of the Charity and to
enable them to ensure that the financial statements comply with the Charities and Tn￿tee Investment (Scotland) Act
2005 and the Charities Accounts (Scoiland) Regulations 2006 (as amentsa). They are also r¢S￿nsIble for
safeguarding the assets of the charity and hence for tsking reasonable sty for the prevention and de￿tIOn of fraud
and other irr¢gulariti¢s.
The trustees are ￿s￿)nSible for the maIntena￿e and integnty of the charity and fmRncia] inforniation on the
congrcgation's wcbsitc. Lcgislation in th¢ Unit¢d Kingdom gov¢TlliDg th¢ pwion and dissemination of f￿anCIal
statcmcnts n]ay differ from I￿lsIatiO0 in olbet jurisdictions.
Auditor
Thomson Cooper were apy)intsl &s auditor of the church and a resolution pro￿>s1n8 that they be re-a[￿1nted will
bo put to a General Meeting.
Dlselosure of inforniAtlon to ADditor
FAch of the Tn￿teeS h&8 confmed that there is no infomation of vthich they are aware Mthich is relevant to the
audi¢ but of whAch th¢ auditor is unawat¢. Thcy bave further ¢onfmnd that &y h&ve taken approprialc steps to
identify such relevant inforni*ton and to estsblish that the auditor is aware of such infornution.
Approved by the TnL8tees and signed on their
Fife: Forthview Parish Church of S￿tland
SC020926
12

Fife: Forthview Parish Church of Scotland
Independent Auditor's Report to the Trnstees of Fire: Forthview Parish Cburch of Scotland
OpiDiOM
We have authted the fm8ncial statoDellts of Fif¢: Fiythview Parish ChDrth of So(rtI￿d (th¢ 'tharity') f￿ tho year ¢nd¢d 31
De¢emlrr 2024 whicb the of Finani?ai A¢tiv1ia￿ Bala￿¢ She¢ the Statemellt of Caslttlows and
note8 lo the fllwlloiai statell￿t￿ induding significallt p)Iicie& The reportiD8 framewoTk that has Ixen
applied in their prwation is applicablc law aod Uaited AcLa)unting Stalld￿ includiD8 Financial R¢wting
Stsndatd 102 The FinapYial Reporling slanda￿ applicable in ihe andRepublic of1rel¢V￿ (United Kingdom Generally
Accepted Accolmti￿ PraGticc).
In OUT opinion the fjnancial staternents:
give a tm¢ and fairvi¢w of th¢ slat¢ of cbgrity's affpirsas at 31 DwemkT 2024. and ofits incoming re8ouTces and
appli¢atioD of r¢sourcc% for thc yc8r thcJE clldcd.
have b¢en prep8red in accordarLCe with the T￿￿1[all¢llts orth¢ C2witi¢s and Inv¢siD]¢nt (S¢oilalld) Ad 2005
nd regulalion 8 of the Chwities AcccKmts (scot1￿ Regulati￿)9 21N)6.
Basil for opinKJn
W¢ conthicted our audit in aLxordance wxth Inteznational Stsndards Andrting (UK) OSAS (i]K)) 8nd appIl￿bI¢l8w. (
re4x￿sibIllties under those standards are dwibed in th¢ Auditor's resp)nsibiliti¢s fw th¢ audit of the financ
Ststen￿ttts se£lion of our Iyrt We areindepelld￿t ofthe tharity in aL¥x)rdancewith the thic81 requiments t7￿ are relevant
to our audit of the financial staten￿5 io th¢UK I￿￿￿ting theFRC's EihidSIHndar¢ al￿ we have thifilkd ow other ethical
responsikn'jilies in accordance wxth these We Wieve thal thc audit ￿a2￿c¢ we have oltiined 15 sUffici￿t and
approwiate to proTridc a b&8i8 for our opinion.
CoDdusions rdaliTrgto going concern
In auditin8 the financial staternenty we have concluded that the trustets. use of the going c(M￿l trdsis of a¢emnting in the
PT¢paration of th¢ finanGial statanents is 4)wriate.
B&8ed ffl the wod( we have w¢ have not id¢ntifigJ any ullcert￿ties relating to ¢vcnts or ¢onditi(ms thal
indiv1th￿ or cOll￿tiV0ty. may ¢&sL Signtfi¢￿t &)ubt on the cbarity's ability to CODti￿ as a Boin8 concetn for a ￿lOd of at
Ivast twdv¢ months fro￿ when the financial statcnThts are authoiisal for issue.
Our responsibilities andthe I¢¥K￿llitieS of withresp￿t to goiD8 concern aTe d￿rIbed ill therelevant sections
ofthis rep
Other InfOrn￿tion
The Oth￿ infornjation comprises the infriton Included in the tn￿es. rem (kn than the fin8llcial statements alld our
auditor's report thu¢on. Th¢ twslees ar¢ responsible for the othu inf￿nthOn r￿thin¢d within the tr￿. Teport. Our
rinion on the financial Statem￿ does not cow the infonnation 3n4 exwrt to the exknt othenvI￿ ¢xp]iGitly SW
materkally misstat¢d If w¢ i&ntsfy wch matrrI￿ IncL￿sist¢￿￿LC5 (Y aPPar￿t D￿jaI rni&stthcnts. we are TequiTed to
detern￿e whether this gives risc to a matvial rnisstatunent ID Ihe fin8ncA8J ststements then]selves. If based on the WOTk we
havepUf(XJne￿ we condude thatthcr¢ is aJnatu￿1 ml&ststan￿t ofthis otherinfonnatioJL w¢ are r¢quired toreport thatfa¢t.
We have ll￿bIllg to report in this r¢gard.
13

Fife: Forthview Parish Church of Scotland
Independent Auditor's Report to the Trustees of Fife: Forthview Parish Chureh of Seotland
(continual)
Mattern on Ive are requir&1 to report by exception
Wchave llothing toT¢port in r¢speGtofthe followin8matt¢Ts All r¢lation lo whith the Charities Acc(ymts (Scotland) Regulations
2006 us to r¢pDrt to you 1£ in our OPiDiOn:
the itifonnalion given in tbe fllwicial statements is inconsistellt in any Materi￿ respect with tho In￿¢￿s, ro[￿. or
prow accounting r￿ordS have not ￿ell keptr. or
the fillancial statements ar¢ not in a8reem¢Dt with the accountin8 record4 or
we bave not received all th¢ inforn]ation and ¢xplanations we Tequire for OUT audit.
Responsil)ililie8 of trustees
As explained mor¢ fillfy in the trustees. rwonsibilities statement Set out on page 11 th¢ trustces ar¢ r¢sponsibl¢ the
preparation of the finan¢ial statements and for being satisfied that they give a true and fair view, and for such internal control
&5 the trustees detellD]I￿ is llcccs5ary to cllablc thc prqmratioll of fillallGial 5tttiemcnts that arc free from n]at¢rial misststNllrnL
whether due to fraud or wror.
In pr¢parin8 th¢ fjnan¢ial stat¢m¢nt& th¢ trustees are responsible for ￿eSsing the cherity's ability to C4)ntinuo as a goin8
Conce￿ disclosiu& as applicable. njatters re]ated to going ¢onwn andusing the going concern basis of ￿)unting unless the
tnLStecs ¢ither int¢nd to jiquidate the ch￿lty or to c¢￿¢ 0pcrat1￿￿. or have no Tr8listiG alt¢rnatiY¢ but to do 30.
Auditor's responsibilit￿8 for the audit of the financial statwnents
We have been aFpointed as auditor wider section 4411)(c) of the ChaTities and Trustee Investment (Scotland) Act 2005 and
report itL accordancc wffith rcgulations made un&r that ACL
Our obi¢thiv¢s are to obtain reasonable assurance about whether the financial statan¢nts &s a whole are free from materAal
misstateJnenL wlL¢ther due to fraud or error. and to issue an auditOT'S report that includes our opinion. Reasonable asswaDc¢
is a high level of assurauc¢, bui is not a guarante¢ that an audit conducted iu accordancc with ISA5 (UK) will always d&ect a
matwial misstat¢ment when it exists. Misstatements can arise fTom fraud or error and are consid¢r¢d rnat¢ri31 if. individually
or ill the 8ggreg8K they could r¢asonably b¢ ¢xpeth41 to influenceth¢ eamomic dccisions ofus¢rs takeo on th¢ basis of th¢s¢
financi81 statemen
Extent to wbleb the Ydudltwas ¢onsÉdered capable of detecting irrezularities iticluding fraud
Itregularities, inoluding fralll are illsfanc¢s of nonrfomplian(x with laws and regulations. We design pro¢¢dur¢s in ]in¢ Fith
our responsibiliti¢& outlinoj above. to detect matffial misstatements in respert of I￿¢g￿laritIe& including fraud. The extent to
which our are capable of d¢tectiDg i￿c8ularlti&S. including fraud is detsiled be]ow.'
Wc gained miderslanding of th¢ l¢gai 8nd rcgulatory framework app￿.￿ble to the trust and th¢ inthisty in which it otKrat¢S
and considored the risk of a¢ts by the trust which w¢re conW to applic8blc laws and regulation& induding fraud.
Our audit procedur¢s w¢re designed to respond to risks of Materi￿ n)isstateD￿ in the 6nancial staternent4 recognising that
tb¢ Tisk of not (￿t￿tIllg a matrfi81 nJisstat¢meDt due to fraud is higber than tIL¢ risk ofnot (l¢tr£ting on¢ resulting from error,
as fraud may involvc delibetatc concea]nTht by. for ffAampl4 forgery. misrepresentstions or through ￿llUSiOn.
We focused on laws and regulations that could 8tve rise to a material lljisstatemellt in the financial statanuts. Our tests
includ¢d. but werenot limited to:
We undert(M)k procedures to identify any irye8ulariti&s or fraudpwated through the postin8 ofrnanual adjustmeD
We Ulldert￿k anatytlcal procedwes to identify any u￿ex￿Cted rnovetnents which njay tndic4te irre￿1&7t1eS and
substatltiated the trxplanations given ftlr the8¢ mov¢ments.
14

Fife: Forthview Parish Church of Scotland
Independent Auditor's Report to the Trustees of Fife: Forthview Parish Church of Scotland
(continued)
Wt reviewed the accounting pK)li¢ies and the application of these policies to ¢nsure compliance with the standards and
¢onsisteno' of application.
Wc r¢vi¢wcd and tcstcd thc systeins surroundinbTr in¢ume reLognition to detC￿nin¢ the srren8ih of controls and io blain
assurance Ovff the ¢omplet¢ness ot-lncome.
We agreed the financi￿ statements di￿loSureS to underlying supporting d￿uMentatIon.
We reviewed minutes of Vestry meetin8S throughout the period.
Th¢r¢ w¢ inh¢r¢nt limitatiun5 in an audit of financial staietn¢nis and the further removed non-compliatEce with laws and
regulatt.ons is trom the events and tTansacttons reflected in the hn&ncia] statements. the less likely we would become aware of
it. We aIso addressed the risk of man4yement override of intemal controls. including testing journals and ev2lu2ting wh•her
there was evidence of bias by the trnstees that represented a risk of materiai misstatement due to fiaud.
A furth¢r de￿rIPl10n of our r¥spunsibilitics is availabl¢ on Ihe Financial Reponing Coullcil's website ai..
.uL'audiior51C
This de￿rIPtIon fonns pan of our auditor's report.
Other matt¢r8
In the pieNious accounting period ihe tNslees considered that the audit requirement of Regulation 10( l ) la) to {c) of the
Chwilies Accounls (Scotland) Regulatt"ons ?006 las amended) did not apply. Therefore the prior period financiai statements
were nol subject to audit.
Use of our report
Thi5 TCPQrt is mad¢ solcly to th¢ charity's trustees, as a b(Kly, in a¢¢ordan¢c with Rcgulation 10 of th¢ Charitics Accounts
{S¢oiland) Regulations 2006. Our auth"t work has been undertaken 50 that w¢ mt8hi stale lo the charity's trustees those matters
we are required to state to them in an auditor's rep(￿t and for no other purpose. To) the fiillesl exlenl pemiitted by law. we do
not accept nr issume re￿￿￿￿1h1lity tr> anynne nther than the charity and the charity's trnstees as a kndy. foT oiir aiidit work.
for ihi8 r¢port. OT for thc opinions fonned.
For And behalf of 'l'homson CuopL'r. StatutOT)' .luditors
Dunfermline
Date..
kOte,mb￿
71M)m.i()n (.o()per 1.8 eligible Ir) ucl o.s uudili)r in lerm.s of.¥LLlion 1212 of ihc Companie,F Act 2QOO.
15

Fife: Forthview Parish Church of Scotland
Aelivities
31 Dec
r 2024
Note UDre5tricted
Funds
2024
EDdowrntDt
Fund
Unrtstrithd
Funds
Restiicted
FwDds
nds
T•t
21)23
Inc•me endowment4 from:
Donations and legacies
Charitsble activities
Other trading activities
Investments
Other
Totsl knconle
232.
29.162
58,244
L2.224
283,262
615 798
5C(J
17,158
8,920
4,172
165,650
233,406
46,320
67.164
16.396
450.264
813 550
107,606
5.274
19,088
154.779
262.385
5,274
24.632
600
5.544
1,352
132 568
EApenditsr¢
Raising Ojnds
386
7,820
386
7.820
502 078
510284
Charitsble activiti¢8
Tots] expeDditu
146631
146631
15
15
089
089
Net kn¢omel(Expendlthre) before gains
and1053es on Inveffltments
137 570
303 266
154865
N¢t gainslOo$ses) on investmeDts
3,248
695
3.943
1.951
1.951
Net itt¢om¢l(expenditure)
140 818
165 039
307 208
112
14
753
Trallrfers between Funds
Net rnovement in thnds
140 818
165 039
307 208
154 865
l42 753
ReeonclliAtioM orrnnds:
Total ￿ndS br(ught forward
T￿81 fLind5
ed forward
158 505
485 323 544
252 172
559
23
JJS2
158
93,667 ￿1)5
252 172
The notes on pages 19 to 30 form pan of thue financial statements
All income and exp¢ndilur¢ 18 d¢rived from continuing aGlivitic3.
16

Fife: Forthview Parish Churcb of Scotland
Balance Sheet
At 31 December 2024
Tot*l FuDdJ 21124
Total Fund5 2(n3
Ftsed A55et5:
Tallgible assets
Inve5tsnents
10
12.418
li
29,167
Total Fised A55ets
Currtnt A8Jets
Debtorg
12
17,164
340.652
152 585
5,822
163.178
C&sh atblllk and in Iwid
Short t¢rm dcposhts
Totsl Current As*ts
510 401
LtAbilitles
Crediti)rs falling due ￿￿thin one year
Net Current Assets
Crajitors falling due after more than one
13
lgfj
491.204
223.005
Net knets
559381
25
172
The funds of the cbarity:
Bndowmentfuttd8
16
1.352
323.544
214 485
Re5tsicteAI income fuDds
Unrestricted income funds
16
158,505
16
Total ch4rity fuDds
L6
559 381
The not48 on pages 19 to 30 form part of these financial 9tstern￿￿.
These Accounts w￿e approved by th¢ Kid( Session on 24 Swtcmb¢r 2025.
For and on behalf of the Kirk Session.
Session Clerk and Tru*ee
17

Fife:Forthview Parish Church of Scotland
Statement of Cash Flows
for the year ende4131 December 2024
Totsl
2024
Totsl
2023
Jh llovy fTOm operatlttg atlivities:
Net cash provid￿] l (utilised) by operating ac4ivities
18
256,325
141,675
CA5b flows from iuvesliDg ActivitieB:
Sale of inv&stments
Purthase of tansible r￿ed assets
31019
(11480)
19.539
10
Clwigt In ¢48h and ¢qulYaknts In the reportlllg
275,864
141.675
Cash and cash equivalents at the begintsingof the
reporting period
Cash and ¢ash ¢quival¢ots at th¢ end of th¢r¢porting
period
217
73
217373
ExpKtgJ cash and equtvalents at the end of th¢
r¢)￿l￿g p¢riod
2[7373
The note5 on pages J9 to 30 foTm part of the8¢ fillanGial 5talemcnts.
Ig

Frfe: Forthview Parlsh Church of Scotland
Year ended 31 December 2024
Accounting Policies
The principal accounting policies, which have been applied consistendy in the current and preceding year in
dealing with iteJns which are considered maietial to the accoullts. are Set out below.
Basis of prepv4ration
The fmanctal statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of R¢c4)n)mended Practice applicable to charities preparing their accounts in accordance with the
Financial Re￿rtIng Standards applicable inthe UK and Republic ofIreland(FRS102) etTective from l January
2019 and the Financial Reporttng Standard applicable in the UK and Republic of Ireland (FRS102), the
ch￿ltieS and Trustee Investment (Scotland) Act 2(X)5 and the Charities accounts (Scotland) Regulations 2006
(as amended). They are prepared on an Accruals basis.
Th¢ financial statements are prepared in sterlillg, which is the fimctional currency of the churclL Monetary
aDIOUllts in these statements ar¢ rounded to the nearest £.
Fife: Fortbview P￿iSh Church m¢¢t the definition of a public entity w?d¢r Financial R¢w)rting Standard 102.
Assets and liabilities are initially recogni5ed at historical cost or tTansa¢tion value unless otheThvise stated in
the relevant accounting policy note(s).
Fund aeeounting
Funds are classified as either restricte￿ endowment or unrestricted funds. defined as follows.
R¢stricted funds are funds subject to sp¢cifi¢ requirements as lo their use which may be declared by the donor
or with their authority or CTeated through legat processes, but still within the wider objects of the charity.
Endowmcnt ￿ndS arc funds which have be¢n giv¢n on th¢ conditionthat th¢ OTigtnal capital sum is notreduce
but the income there from is used for the purpose der￿ed in acwrdance with the objects of the charity.
Unrestiicted funds are expendable at the discretion of the trustees in furtherance of the objects of the Ch￿￿ty.
If parts of the unrestsicted funds are eannarked at th¢ discretion of th¢ trustccs for a particular purpose. they
are designated as a separate fun(L This designation has an admillistrative purpose only and does not legally
Te5trict the Tn￿es, discretion lo apply the fund.
Going concern
Th¢ Trnstces consider that there are no material uncerlainties about th¢ ability of th¢ clwitable company to
continue for at le&si the next 12 months. and therefore has adopted the going concern basis in preparing th¢se
fmancial ststements.
Reeognition of incorne
Income is recognised whenthe clwity has entitlement to the fun¢l%, any perforniance conditions attached to the
item(s) of inc0￿C have been mcl it is probablc that thc income will b¢ rc¢eiv¢d and the amount can b¢
measured reliably.
Donated services and faeilities
Donated professional services and donated facilities are Tecogni5ed as income when the charity has ￿rttrOl
over the item. any conditions associated with the donated item have been met, the receipt of economic benefii
from the use by the charity of the item is PTobabl¢ and that economic benefit can bc measur¢d reliably. In
accordance with the Charities SORP (FRS102) the general volunteer tAme of congregation members is not
Tecogni5e
On receip( donated prof&qsionat services and donated facilities are reLxwised on the b&8is of the value of th¢
gift to the charity which is tbe amount the charxty would have been willing to pay to oblain servic£s or facilities
of ¢quival¢nt economic bcn¢fit on the otkn market a ¢orresp)nding amount is then recognised as expenditure
in the peri(yJ of re¢eipL
19

Fife: Forthview Parish Church of Scotland
Year ended 31 December 2024
Interest receivable
Interest on funds held oll deposit is included when receivable and the amount can be measured reliably by the
tharity. this is nornmlly upon notification of the interest paid OT payabl¢ by th¢ Bank.
Recognition and 8lloeation of expenditure
Exlrnth'turc is includ¢d in thc Statcment of Financial Activities on an a￿n￿lS basis and is T¢cognised when
there is a legal or co￿$tructive obligation to pay for expenditu￿.
Fabric Expendithre
Routine fabric rcpairs and maintenance are charged to the General Fund. Extraordw r¢pairs and
improvements are met from Designat￿ and Restrictwj Fabrio Funds or fimded from the Consolidated Fabric
Funds held by the General Truslees. Funds received by way of s￿La1 donations and fuud-raising cfforts are
allocated to the appropriate Restricted Funds.
Ffixed Assets
The charity has the right to occupy and use for its charitable objects certain tangible fjxed assets, incluth'ng the
Churches. halls and manses. vested in th¢ Church of Scotland General Tn￿tr¢s. No consideration is payable
for the uge of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as
r¢sourc¢s ¢xp¢nded in th¢ Statement of Financial Activities In the period in which th¢ liability aris&8.
All tangible fixed assets costing in excess of £5,000 having a value to the charity greater than on¢ year, other
than thos¢ aquired for specific pw)oses. are capitalised. Depreciation is provided on a straight-lin¢ basis to
wtite off the cost or initial value, less residual value. of tangil)le fixl￿ assets over their estimated useful lives..
Central heating boilers and controls
Office equipment
10 years
5 yeaTS
Invegtments
Fixed asset investments are stated at market value at th¢ balance sheet dale. Unrealised gains and losses
represent the difference between the markd value at th¢ beginning and end ofthe fmanciai year or, if purchased
in the y¢at, the diff¢renc¢ bctwc¢n cost and market value at the end of the year. Re￿Ised gains and lo&scs
represent the difference between tbe proceeds on disposal and tbe n)arkeÉ value at the start of the year or cost
if purchasol in the year.
Taxation
Fife.. Forthview Parish Church is reCO￿LS¢d as a charity for thc purposes of applicable taxation legislation and
is therefore not subject to taxation on its charitable activities. The charity is not registereAI for VAT and
Tesources expended therefore incIude irrecoverable input VAT.
Casb gnd cash equivalents
C&sb and cash equivalents include ¢￿h in hand and d¢posits h¢ld with th¢ Church of Scotland Investors Trust.
Debtors
TTade and other debtors are recoEni5ed at the settlement amount due after any discount off¢r¢d. Pr¢payments
are valued at the amount prepaid nel of any discounts due.
Creditors
Cr&Jitors are nornially recognised at their settlement amount after allowing for any trade discounts due.
20

Fife: Fortbview Parish Church of Scotland
Notes forming part of the fmancial statements
For the year ended 31 Decrmber 2024
Unrestricted
Funds
21)24
Enth)wm¢ut
Funds
UDmtri¢ted
Funds
Futyd8
b24
Funds
2023
Funds
Donations aod twcle
Offerings
Tax recmersj on GAftAid
Legacies
L%inations
Donations from Con8,1 Or89
Value of do[￿ted 8oods
181.521
43.712
181,521
43,712
83.385
20.824
83.385
20.824
154.779
500
154.779
266
1407
5.000
266
2.407
1,397
2.(￿0
1.397
2.0(x)
26
500
Jn¢ome from charilable activltl
wedth.ngs and Funerals
RegularFundrai8ing activiti
Coffee Mornings etc
]hnations Boxes
Presbytery Mission Fund Grants
Flowers in Church
3.750
3.750
3,040
19,133
2.692
19,133
1234
2.234
12,828
1,525
12,828
1,525
Im¢ome from otber tradlng
a¢tSvfitles
Hall R¢nial Income
Equipment Renta] Income
Matt8¢ Caretaker Incom¢
52.512
897
52.212
897
8,920
18,778
18,778
8.920
310
58 244
Investment Income
Dividends re￿iVed
Deposit interest
3,429
3,429
4QO
200
6110
4C)O
2tK)
6tK)
4.l72
Other Iurome
Reimbur8¢rn¢nt of Rjlpit Supply
Receipts from General Tw8t¢es
Transfer of Union Balan¢¢s
172
50.582
232 508
165650
62 165
O IJS2 450264
172
50.582
21

Frfe: Forthview Parish Church of Scotland
Notrs forniing part of the financial ststements
For the yvdr ended 31 De(¢mber 2024
UDr¢strict•J
Futtd8
Unr¢stritted
FuTtds
Funds
2024
Tot
2024
Funds
2023
Total
2023
Analysls of Expenditure
sin
Offering Envdo
Audit and other ￿Of￿810￿8l fees
Giving to Grow
Presbytery Dues
Ministers, Travd Expense%
nisters. Other Fxper]8es
Locum Costs
Rilpit Supply
Other salary costs
aeanerg And Or8anist Fee5
Fabric Repairs & Maintenance
Church Buildin88
Manses
Other
Heating and Ligbting
Mans¢ Council Tax
Insuran¢¢
Oth¢rBuilthng Exp¢n8es
Copyrights and LicuJ¢es
Offict Costs
Refrethm¢nts and Catering
Provigion of Music and Worship
Flowers ill Churches
Community Outreach
con￿e8￿tional Development
Junior Church and Mew Churth
Grants and DO[￿tionS
Nomina] valu¢ of donatd itoms
OtherExpcnJes
143,270
143270
7,046
3.528
2,304
17,751
6,848
42,213
8,010
S6.097
2.701
394
203
56,097
2.701
394
203
3.528
2,304
17,751
6.848
42,213
8,010
1.586
22.359
1.586
22.359
88,072
40,603
9,685
53,743
15,476
13.752
103,548
54,355
9,685
53,743
40.290
1.649
40.290
1.649
5,439
687
1.550
5,439
15,917
5,240
4.242
6,292
1,899
15,917
1.550
4,242
6,292
1.899
1,969
1.714
1.561
486
1.105
580
834
5.255
1.394
338
834
5,255
1,394
338
1,922
993
355
1,682
275
2,000
47
1,714
1,830
1.561
486
1,105
580
5,000
993
355
1.682
275
2,0(Kl
458
31056
478228 ￿0S6
510
84 146,631
22

Fife:Forthview P¥4ri8h Church of Scotland
Notes forming part of the f￿ancIal statements
for the year ended 31 December 2024
2023
7. Giving tts Grthw C(•tttributi(Jn
Gross befo￿ d¢duaioll8
L¢ss Transition Funding
Sti￿d Fndowment bcome
Income fro]n Glebe RBnt
Vacancy A]lowaDce
Netcontribution
183.126
(7.158)
(9.646)
(660)
64,337
(1.619)
143 270
2023
Stsff costs and Dumb¢rs
Sal￿1¢5 and wa8eS
Social security costs
Tot41
42213
21359
42
Salari&9 are based on rates calwlated by the real Iiving WageFcU￿atl0Q higherthan theNallonal living
Wage. A Pension scheme 18 operated for employees.
The avetagenumb8r of ejnployees duriJJ8 thèyearwas as follows."
2024
2023
Number
NHmber
Admirristration
Music 8taff
Premise5 mairLt¢nanrx
No ¢mploy¢¢ bad ¢mploy¢¢ b¢n¢fits in exc&8$ of £60.000 (2023 nil).
All Church of Scodand c4)JwwtioDSfl)ntributet0theN￿]onal Stiwd Fvnd which bears the costs of all ministers,
stiF¢nds and employ&s contiTbution5 fornational inwrart& p¢nsitsn and howing and loaA fvn(L Ministers, stipends
&Te paid in &c£Ordan￿ with the nalionat stipend ￿alfy whiGh is rdated toy¢aFS of $ervi¢¢. F4xth¢y¢arunderrevicw
the mitiimum sttpthd was £31.642 and the maximum stipend (m the fifth and subsequentyears) £38.884.
9. Trustse Remlllleration and Related Party Tr*DSaCtio￿S
Dwin8 the year on¢ tN5tee rerKived reimbursernent of exp¢n8¢8 inGurr¢d totslling £96. Two Assistant Ministers
received re4mburs¢ment of travel and Oth￿ expenses totalling £4,549. [2￿.. £394). The Locutn NfjtiisterTeceived
£14.171 in f¢¢8 alld £1.096 reimbLwsement of travel ￿penses. (2023.. WII).
One Tru8tee was paid £2,139 salary and pension 8¢h¢rne ¢ontributiong for employment As a weekend ¢wet4k¢r
(2023.. nil). No other Tnjstee Teceived any remuneration or reimbursement of ¢xpen8¢s during the year.
No Trust¢¢ or a p¢rson rdated to & trus￿ had any pers4)nal int￿eSt ill any contract or transa¢t¢on ettlered into by
the charity durin8 theyear.
During theyear a total of £38.096 ￿lId b¢ id¢ntifjed ¥s donatsj to the ccmgregation by Twstees (2023: £14,418).
23

Fife:FortlJview Parish Chureh of SLhOtland
otes fonning part of the fiDancial ststements
for the year elld￿ 31 December 2024
AO. TAngibleFiIed Al￿ts
Totsl
Cwt
At l January 21n4
Additions
Disposols
At 31 Dttanber 2024
12.480
12.480
A¢cumu]itfd DepreciatiQD
At l Jwluary 2(L124
Ch8rge f(rye4r
Eiiminated on Disposals
At 31 Decemb￿ 2
62
62
62
62
Net B(rfJk Vai
At 31 Dec¢mbtt 2024
Ai 31 De¢etnbw 2￿23
Jnvestmffits
2024
Market value at 31 De(ernbpx2023
unl(￿ trdnskn l Jatllwy 21f24
Realised gain ￿ disrxx81
Dispwl
Unrdised 88in l Ooss) on Investsn￿ts
29.167
54.669
1852
(31019)
i.¢y)i
27,016
1,951
PrioT ye8rAdiUskn￿rt
Market value at 31 Decernb￿ 2024
Inve5th1ents at cost
49,8(
The fcllowing investments are hdd..
1.190 Units in the Cburch of Sc￿land
Investors Tn￿t Growth Fund
4J55 Ullits in the of Scrtland
Investors T￿￿t Income Fund
24

Fife:Fortbview Parisb Cburclj of Scotland
Notes forming part of the fillaucial statements
for the year ended 31 December 2024
11 Debtorg
2Q23
Gift Aid Refimd Du¢
Use of Premises
15.896
1,268
4,887
935
5.822
l& CreAlito
21)24
21
AccruaIs
Other
18.749
448
Ig)
190
l& AnJty¥i¥ of Nrt Asxts Among
Totsl
Fixed A8s¢ts
lllyrtrnents
11418
12,418
55.759
510,£K)I
43.743
140.742
11016
3 11,528
56,779
1,352
Currw¢ Iiabilities
Du18￿ted Rtstrided Elldowment
Total
Fixeoj As*$
Investm¥rts
29.167
76358
29,167
231,759
(3,(￿)
158.505
Curn Liabilities
Net assets at 31 Dec 2ts23
105 425
158 505
252 172
25

Fife:Forthvtew Parish Church of Scotl8Dd
Notes forniing part of the financial statements
for the year ended 31 D￿ember 2024
15. Volunletrs
In comrnon with all congr¢gationy of the Churd] of Scotland the congregation benefits from the contiibution made by
volunte£rs who wve their time and talents willingly for the benefit of the Church. The areas of c4mgr¥dtional life which
rdy on the contribution of volunteers are and vatied and Thuch of the &ctivity would be un8ble to continue were it not
for the commitment shown.
16. Movements In Funds 2024
Atl
J*
At 31 Dee
2024
IDcLmie
EI￿ndit￿re
2024
Endowmetht fvnds
fistt)riG Bequest
Rutricted fumds
MDSIParish A35iStJncc
Ellgcongolweni Support
Dalgety m￿'S Breakfasts
Dalgety Peace Garden
Dalgety SuD8hine Grry
FlowerFund8
The Guild
Aberdour Manse Fabric
StFillan's RepairFund
BenevoleDt &Youth Award
StFillan'$ Chur¢h Fund
StFillan's Church 9C
Sands Dunwi
J White Malcolm Tru9t
Rolyth N&tivity Project
Rosyth Defjbrillatorltoj￿t
Ro$yth Worship C¢ll1￿ Fund
Rosyth Specia] Projects Fund
Rosyth ReserveFund
Mission Hanning Grants
154,779
225
97
700
155,479
225
20
688
2,372
2.485
870
1,754
2.303
658
919
919
9.771
51.171
1.877
39,094
4,992
8.827
3.190
231
626
8,J97
47.039
5.700
9.771
51.171
1,627
38.371
5,028
8.827
3.190
231
626
250
723
(36)
.197
10.507
36,533
5,7Crf)
IS8￿05
197J195
056
26

Fife:Forthview Parish Church of Scotland
Notes fonning part of the finanaal statements
for the year ended 31 Deceujber 2024
16. Movtments itt Futtdi 2024 (eotttittued)
AtlJa
At31 De¢
2024
Ju¢om¢
Tr4tt8fer$
Irtyre8trietrd
Gell¢rai Fund
Designatsj Generni Fund
Designated Fabric Fund
Dcsi8ll&ted YiyJth W(Kk
Fellowship FuAd
Design￿d Fabri¢ (D)
Desi￿at￿l General (D)
General (A)
Designat￿1 General (A)
Designated Fabric (A)
Designated Fabrie (t)
Degignated Project (l)
Buildijgs Proie¢t(D
Childr¢n'8 Chur¢h {
Genernl Fund (J)
Gen¢rai Fund (NQ)
Church Renovation INQ)
Designat￿ Genwal (NQ)
Designa¢ed Fabri¢ (R)
Worship (R)
Outrea¢h iPg*0rn] (R)
Sunday Schcol (R)
Cleaning (Rl
P¢y)r of ParisEL (R)
General Fulld (R)
(11,758)
344,401
374.638
91,995
146.811
37.000
302
50,IJXJ
146,81 I
37.OtK)
302
372
372
51502
51502
(I 11,020)
(lo.c￿￿))
(97,171)
(21,780)
(95)
105.425
5.595
io.(yJo
97,171
40.163
95
18.383
29,632
29,632
399
97
(302)
{3.766>
(8,429)
(4,656)
(7,984)
(7.496)
(300)
(500)
(201)
(577)
(ioo)
3.766
8.429
4.656
7,984
io,(K)o
300
1504
500
250
49
423
100
54
32
478 228
234 485
TO*￿ fu￿d5
25
510
559J81
St Fillan's Aberdour{A>, D218ety (D). tnverkeithin8 (l), North Queellseerry (NQX Rosyth R)
27

Fife:Forthview Parish Cburch of SAot19Dd
Notes forming part of Ibe f￿ancIal statements
for the year ended 31 Deeember 2024
16. Movements Ix Funds 21123
AtIJA
At3A Ike
2023
Transfers
123
Restricted futtd8
MDSIPaTish Assistance
Youth Work
Engcongolweni Support
Men's Brea￿aSts
154,779
295
154,779
302
225
97
597
225
97
Sullshin¢ Group
FlOW￿FUlld
ReE￿$h
The I￿1]d
1.942
1,565
1,830
2,485
1.830
41
41
919
160J23
158
Q5
AtlJan
At 31 Det
2023
JocoJDe
Expendilure
Trallsfers
2023
Ilnrestrieted futtd$
Genera] FuDd
De5igTrated Fabric
Desigllated GeDeTal
131.968
139.269
7,362
(7.343)
7,343
(11,758)
19
102 874
IL15 779
551
19
105 425
14601
Tolaj
28

Fife:Forthview Pariyh Church of Scotland
NotL8 forming part of the finaneial statements
for the year ended 31 Deeember 2024
16. Movements Fund$
ose of FundJ- KndowrneTrt Funds
Historic B
est
Income from ihe ht8tori¢ b
est call be used for
08e Of FU￿d5- Restricted Funds
MDSIPari3h A53istsnce
Iweni Su
Men's Breakfasts
Dal et Peace Gatden
Sunsljine Grou
FIow¢T Fund
The Guild
Aberdour Mans¢ Fabric Fund
St Fillan's Re
air Fund
St Fillan's Benevolent &Youth AprdTd
St Fillan's Church Fund
to fund em I
m¢nt of Puith Assigtant or ¢
UiV8l¢nt rol¢.
rovide for fo#eri
links V¢ith Dal
'8 PArtner Chur¢h.
rovidco
foi fdlowshi and l¢ami
and to contribute totharitablework.
Tts rovide for ujaintenance of the
lantin
intheD
Peace Garden.
To
rovide fellowshi
and en
ment for demenita sufferers artd theii c￿er5.
Donations for flowers for di
la
at Worshi and sub
uent donation to households.
rovide Christian fdlowshi and raise awaTene&s of Mryderissue5 in the world.
Income and donations
ecificdl for Aberdour Manse FabIi¢ ex
diture.
CL￿ to fund
r8 of St Fillan's Aberdour Church Buildin
Le
and donations
ven for the neul
(y)r and
le of Abejdour.
Fund for improvements to the ChurctL Church Hail and fly WOTShip> Flltssion and for
rovement or
lacement of the church o
A subset of the Clwrch Fund specifically related to activitie4 event4 receipty and
ents associated with St Pillan's 900th Annivers
in 2023.
Trusts inco
orated into St Willan's Acctyjnts. Income credited to the General Fund.
Interest can be for
enerai
e5butc
ital must remain intact.
Funds to be used towards Costs of Communi
Nativi
Pro
ect.
Funds to be usd towards C(kgts of CoTrmuDi
DefibrillatorPr eLt
Fund for project to retsoYat¢ Church Buildings in Rosyth to develop a new Wor8bip
Centrelcommuni
Facili
Fund to be used towards Cost of undertaking any Special Project within the Church and
Communi
Fund ¢rc4ted throu
ci¢3 to Church b¢1
held in R¢8¢rv¢.
Gr4nt5 TeG¢Lved from PTrsbytery kn85ion Fund f(Y ayouth Wotk¢r, and for
Be￿aVern¢nt Su
To
St Fill8n'8 Churth
Sands DLmcan
JIVhite Matcolm Trust
Ros
thNativi
Pro
DefibrillatorPro
Worshi CentreFund
ReserveFund
fj5sion Plannin
Grants
ose of FMud&- Unrestricted Fuuds
General Fund
Working Capitsl to marntain opeiattoual liquidity day to day - for Giving to Grow
ment utili
bill salatiC5 officc costs and routin¢ f&btiG mairtten&ncL etc.
Toprovide tdequate coverfor loss of income or additional ¢xpenditw¢ du¢ to
unf0re5¢en Gir(utnstanr¢4 aud gTadua11055 of in(￿¢ duc to GonGw15 about the
demo
hics of the o
sation.
To provide cover for non-routlne fabri¢ expendi￿r& This fund together with the
restricted repairs fuDd$ and funds hdd by the (leneral Fund Trustees address the
ma or fabric risk.
Funds s¢t asid¢ for use b Sunda S¢bool and other Ywth GTOU
Funds for use by membexs of the wngr¢gation to find feili)wsbiEL host speakers and
uBdertake
¢cls.
Designated Generdi Fund
DeS[gna￿]F&bri¢ Fund
&ied Youth Work
Fellow8hi
Fulld
Funds held by StFillan'6 AberdouT. Inverkeithin& North Queensferry and Rosyth ¢onwgations were tr￿fe￿d into Fife: Fonhview
a5 oth¢r I￿￿￿ne. The utWtri¢t&l fijnds We￿ th¢n tran8f¢twi ints the approwiats Fund based on the Pu￿09e8 described iti the table8
above. The income and traL8kn a￿ refiected in the movements rwed above.
29

Fife:Forthview Parisb Cburch of &otland
Note8 foming port of the financial slatements
for the year end￿1 31 December 2024
17.
CAsh gnd C•sh Equlvalemts
2(J24
2023
Cash atbaDk aDd in hand
493
217
l& Cajh flowJ from operatin8 4¢tiviti¢s
2024
2L123
N¢t income l eXp&)d$tis￿ for ye8r
Inveslments transferred in on Ullion
Gain$ Lnvestm¢nts
DePr￿latI
(Increase) IDecrease in debtors
Increase l Decrease in Gr￿]itOrS
307.208
(54,669)
(3,943)
62
(11.341)
l42,753
(2.l51)
1,742
669
141.675
256J25
19
Colkctions for Third Partie5
Beller￿1￿ry
Colkrtsd
Dlsbur8ed
CArrled
forward to
2(125
Mamie Martin
Christian Aid Daigdy
R¢Fugee Week Collection
Ma¢millan Rosyth
Fwjbftnk k08yth
Christian Aid Rosyth
DEC Dalgety
Poppy Scotland Dalgety
Frontline Fife Dalgety
Bumbl¢bee8 to CHAS RwtlL
Maggies Rosyth
RSABI StFillan's
Poppy SCOdaT￿ StFillatt'8
Fixjdbank S￿. Advent Appeal St Fillan's
ary's Meals SOYO Adveni Appeal St Fillan's
Chest Heart and Stroke St Fillan.
Th¢Bi8HcN)se Sf Fillan,
Christian Aid Inve]keiihin8
CHAS JnverkeithiDB
Fcxxlbank Inverkeithing
Mchfjllan Invedteithing
Christian Aid Gaza tnverkeithtn8
Poppy ScodaThd Inverkeithillg
Rosyth Men's Shgl
Tlbtsl
205
1788
186
360
25
215
829
195
1788
10
360
25
215
829
iii
252
63
184
522
400
516
516
816
270
630
694
180
441
120
105
134
252
63
184
522
516
516
816
270
630
441
120
105
134
30

Fifv Fortbview Parish Church of Scotland
APPEIWIX
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY TEE CHURCH OF SCOTLAND GENERAL TRUSTEESBUt CONSIDERED A PART OF ThE
OVERALL FABRIC RESERVE
2024
2023
Balance at l January
Union Transfers
Withdrawal- tnverkeithin8 Styiewiffk Repaijs
CredttBalanr*s bejd at 31 Decembw & co
197.941
176 775
Market Value of Balan¢e$ at31 D￿¢
Batan¢e &t l January
Income
Union TransEers
Rental Income
Ikp05itFund Inter&4t
Mixd Fund Inter&st
&ovrth Fund Dividend
comeFund DAvidtt)d
ReVe[n￿ Interest
17,862
15.789
9235
52
357
431
835
Expen8¢S
Withdrawal- Costs
Withdrawxl- AV Systall UpgtAd¢
Withdrawal- NQ Feasibility Stwjy
Witbdrawg1- ch￿￿￿ Rwirs
Agent Management Fee5
Admioistration Cost- thsolidated Fabric Fund
A8ent repaiTS l othercrtsts
12243
3.487
4.5
i.(y)I
2.152
25J15
CreditBalance at 31 D￿ernber
19
This appenthx does nrt forni part of the fitiallLial 51*¢[ll￿.
31