2023-12-31-accounts

The Church of Scotland St Bryce Kirk Kirkcaldy 2023 ACCRUED (SORP COMPLIANT) ACCOUNTS Congregation No: 251508 Scottish Charity No: SC031064

St Br.vce Kirk Church of Scotland Trustees, Report Year ended 31 December 2023 The trustees present their annual report and financial statements of the charity for the year ended 31 December 2023. The financial statements have been prepared in accordance with che 3ecoiinting policies set out in note I to Ihe account,$ and comply with Ihe General Assembly ReLTrulalions for Conoregalional Finance. The Charilies and Tiustees Invesinients ( Scotland) Aci 2005. the Charities Accounts (Scotland) Regularions 2006 (as aniended) and Accounting and Reportinu by Charities.. Statement of Recornmended Practice applicable lo charities preparing their accounts IT) accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10?). Objectives and Activitie5 The Church of Scoiland is Trinilarian in doctrine, Reformed in tradition and Presb)rterian in poliiy. It exisrs lo glorÉfy God and to work for the advdncenienl of Christ's Kingdom throuohout Ihe world. As a naiional Church, it ack-nowledges a dislinclive call and duly lo bring Ilie ordinances of reli(yion to the people in every paTish of Scotland thtough a ierrilorial Ministry. li co-operates with other Churches in various ecumenical bodies in Scoiland and beyond. We cooperaie with thiee other Town Centre Churches and on occasions the Conuregational Cliurch with, monthly joir&t services, joint Holy Week- services, Summer Services and Clu-istiiiaslNew Year services. We are currenily undergoino the process of unitlDg ihe four Town Centre Churches. Achievements and Performance Sunday service is at I l am. Sunday attendances, in church, vary from 40-60. Others continue 10 access live online worship from our website ai home, but we have no way of knowing how many people do this. Young Church currently has 3 attendees. Social events happen regularly- Sunday soup lunches, Bible Study Group, fortnightly Guild, Choir. charity fundraising events, Christmas, Easter and Summer teas, Friendship Group and themed events in the coffee bar e.g., Burns Supper and Christmas lunches. There were O Baptisms. I Weddings, and O Funerals. Our Church Centre is (hriving. with pald employees-2 in the centre office, I centre assislani, a k"iichen manatser, 2 k'itchen as%istanls aiid a cleaner. The coffee bar ts busy. 41affed by our voluiiteers and Ihe centre 18 very busy wilh usel groups. The CeDtie has hosted Fife College graduations. conferenLe.4, concerts, Fife Music Festival. and Adam Smiih leciures lo naTne but a few. Financial Review The principal source of income is Ihe weekly offeriT]gs. This is £47,935 (2022 £52,070) frorn Monthly Standing Orders, weekly Free Will Offerings and Open Plate. Risk Management The trustees have a duly to identify and review the risks lo which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The trustees are satisfied with the management of those risks.

St Bryce Kirk Church of Scotland Trustees, Report (cont) Year ended 31 December 2023 Reserves Policy Ii is the Trusiees, policy io hold reserves of approximately six months expendilure including desitsnated funds. At thc year end the Church held U[￿esir1e1ed funds £82.218 (2022 - £98,557) of which £148,053 (2022 £147.892) has been designated in seven funds specified in noie 16. The church also holds £64:632 (2022- £28,491) of resrricte£l funds which have been provided for the purposes specified in note E6. Endowment fvnds of £3,263 (202? _ £3,263) continue 10 be held as detailed ID noie 16. Structure, Goi'ernance and Management The co￿1￿reUati0ll is a reoislered charity, number SC031064 and is administered in accordance with the terms of the Deed of Consiilution (Uniiary Form) and is subjea to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session are the charily I￿8[ee$. The Kirk Session members are Ihe elders of ihe church and are chosen from Ihose members of the cnurch who are considered to have rhe appropriate oifis and .qkills. The rninisier, if ￿'e had oThe, would be a mernber of the Kirk Session, elected by the coniFregation and inducted by Pre.%bytery. Certain responsibiIities are delegaied lo (he Findnce and Fabric lea￿8 as appropriaie. The Kirk Session which meeis approximalely 4 tinies a veat is responsible for spiritual affairs Wlthin the chuich. Various other ieams V17 Fellowship, Communication, Pastoral Care. Youno Church and Fin2nee and Centre Team all Contribute io the life of the church and ieport to each Kirk. Session meering. They are convened by Kirk Session members but include ordinary meJnbers of the ConoieuaLlOn. Reference and Administrative Information Tnistees

St Bryce Kirk Cliurch of Scotland Trustees, Repoi"t (cont} Year ended 31 Deceniber 2023 Principgl Office.bearers Principal Office Charity Name: St Bryce Kirk- (Church of Scotland) Kii'kcaldy Charity Regi%lration Nurn￿r.. SC031064 Congregation Reference No.. Independent Examiner Haines Watls ScoiLand Chailered Accountanis Viewforth House 189 Nicol Street Kirkcaldy KYI IPF Bankers Bank of Scotland PO BOK 10 I kcaldy KYI 3PA

St Bryce Kirk Church of Scotland Trustees, Report (cont) Year ended 31 December 2023 Trllstees, Responsibilities in Relation to the Financial Statements The charity ITUStees ale responsible for preparin￿ a Irusiees, annual report and financial siaiement.s in accordance wirh applicable law and United Kinodom AecountTng Standards (Ulli(ed Kingdom Generally Accepled Accounting Praciice). The law applicable 10 charitie5 in Scotland r4uire5 the charity trustees to prepare financial statements for each financial Ye￿ which show a true and fair vie￿. of the SEate of affairs of the charity and of the incoming resources and application of resources, of the chai'ily for that period. In prep￿inTr the financial statements, the trust¢¢s are iequired to.. select suitable accouniino policies and then appl) them consistently. obseri'e the meLhod and principles in the applicable Charities SORP- make Judoments and cstitnates thai are re&qonable and pl￿dent. state kn,hetheT applicable accounting siandards and slatements of recomrttended practice have been followed, subject lo an}, depart ures disclosed and explained in the flnancial statements. prepare the financial slatements on the (roino concern basis unl¢&s il is inappropriate lo presume that the chariij will continue in operaiional existence. The Irusiees are responsible for Keepino proper accountino record.s which disclose with reawnable accuracy dt anv time the financial positi0s] of the charily and LO enable tliem to ensure that the fmancial staiements cornply IlTiih the ChaTities and Trusiee Invesiment (Scotland) Aci 2005 and the Chdrities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for s2feQu￿dinfy thc assets of the charity and hence for taking reasonable steps for the prevention and dete¢Lion of fraud and other i]Tegularilies. The iruslees are responsible for the maintenance and inieErily of the charity and financial information on the conirregation's website. L£Lrislation in the United Kinodom governing the preparation and dissemination of financial statements may differ from the legislaiion in other jurisdictions. Approved by the Tnstees and sioned oll their behalf. es51011 Date

St Br}'ce Kirk Church of Scotland Independent Examiner's Report to the Trustees of st Bryee Kirk Year ended 31 December 2023 I report on the accounts of the charity for the year ended 31 Deceniber 2023 which are set out on Pages I to Respective responsibilities of trustees and examiner The chLlity s trusiees are responsible for the prepatailon of tlie iiccounls in accordance with the terms of the Chariiies and Trustee Inve51menl (Scotland) Acr 2005 and the Charities Accounts (Scotland) Regulations 2(A)6 (as amended). The cliarity trustees cov)sider that the dudit reqLiirement of Reoiilalion l O( I l (a) lo Ic} of the Accounts Regulations doe5 not apply. It is my respoiisibilily 10 examine the aceounts as required under section 44(1) (c) of the Acl and to slate wlieiher particular iiialleis have come 10 niy alten(ion. Ila5is of iiidepeJ)denl exaiiuner's statement My examinaiion is carricd out in accoTdance with Regulatlon I l of the Chai'ilics Accoiints (Scotland) Reguldtions 2006 (ds amended). An eKamiii&ltion include5 a review of rhe accounrino records kept by the cliai'ity aiid a coInpari.%on of Il)e accounts picseiiied N¥'ith those ieLords. li alsu includes consideration of any unusual items or disclosures in the accounts, and seeLs explanatlODts fi'om the trusiees conceining any such maiieTS. The procedlires undertak-en do not provide all the evidence thai woiild be required in an audit, and consequently I do not express an audit opinion on the view (riven by the accounts. Independent examiner's statement In the course of rny examina(ion, no mailer has come to my aiteniion.. which gives me reasonable cause 10 believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44(1) (al of the 2005 Aci and Regulation 4 of the 2006 Accounts Regulations (as aniended), and to prepare accoiinls wliich accord with Ihe accouiiiing records a￿d eoinply with Regulalion 8 of the 2n06 Accounts l£egulalion,s {as aniended) have not ken niel, or 2. (o which, in my opinion: attention should be drawn in order lo enable a proper Linderstanding of the h'&]iies wails bcoiland charte.red Accountanis Viewfortli House 189 Nicol Streel Kirkcaldy KYI IPF 2910512024 Dale:

Statement of Financial Activities Year ended 31 December 2023 Note Unrestricted Restricted Funds Funds 2023 2023 Endowment Funds Total Totsl 2023 2023 2022 Income and Endowments from: Donations and legacies Oiher income Donationg lind legacit5 Charitable aciivities 53,791 45.828 53.791 108.216 81.984 71.077 74,137 2.954 81,984 3,132 Investments 3.176 Total Income 147.504 99,619 247,167 148,168 etlditure on: RaisinLY fuftds Charitable activities 73 166,186 73 30 153.224 63,478 229,708 Total ExDenditure 166.259 63,478 44 299,781 153,354 Net iJ]comele3penditure 118,7551 36.141 17,386 15,186) Transfers between funds Net ir]tomelexpendItu￿ before other r¢cognised gains and loss&s 118.7551 36.141 17.386 15.186) Gain on sale of investments Nci gainl{loss) on invesrments 2,416 2,416 2.416 2,416 115.3831 115.3831 Net tnovement in funds 116.339) 36.141 19.802 {?0,5691 Total fund balanees brought forward 98,557 28.491 3.263 130.311 150.880 Total funds carried lorm'ard 82,218 64,632 3,?63 150.113 130,311

Balanee Sheet Al 31 December 2023 2023 2022 Note Fiyed A5SCts Tangible FLLed agsets InveitTrenls io 291 88.?15 88,506 291 63.793 64.084 li Current Asseis Debtors 12 17,679 59,195 76.874 Cash ai bank and in hand 59,527 Creditors Falling due within one year 13 12.69) 10.647 Net Current A.%set5 61.607 66.227 Nei AssEts 15n,113 Unre5tricl¢d Funds 16 Re%eri'e Fun {65.8351 148,Oi3 149,13.5) 147,892 D¢sign8ied lunds 82,218 64,632 3.263 98.557 28,491 3,263 Restricted Funds 16 End0￿Ment Funds io I'otal Fund5 150,113 130.311 The accounts were appivi'ed bj, the Trnsiees on POT pI.A n-. p.f 1'TiIKice Session Clerk I re&5ureT

St Brj'ce Kirk Church of Scotland Year ended 31 December 2023 Accounting Policies The principal accounting policies which have been applied consisienily in the current and preceding ye2r in dealing with items which are considered material to the accounts, are set out below. Basis of preparation The financial statetnenis have been prepared in accordance with the Accounting and Reporting by Chariiies= Statement of RecoKnmended Practice applicable to charities preparing their a¢¢ounis in accordance with the Financial Reporting Standards applicable in the UK aiid Republic of Ireland (FRS102) and the FinaJ]cial Reportino Standard applicable in ihe UK and Republic of Ireland (FRSIO?), the Charities and Trustee Invesiment (Scotland) Aci 2005 and the Charities accounts (Scotland) RecTulations 2006 (as amended). Disclosure Exemptions The ¢hariCy satisfies the crÈteTia of being a qualifyin(T entity as defined in FRS 102. As such, advantage has been taken of the followino disclosure exemptions available under paraoraph 1.12 of FRS 102 No cash flow statement has been presented for the charity. The financial statements are prepared in sterlincr which is the funclional currency of the entity and the amounts reported are rounded to che nearest £. Fund accounting Funds are classified as either restricted ￿ndS or unresiricted funds defined as follows. Restricted funds are ￿ndS subject to specific requirements as io their use which nTry be declared by the donor or wilh their authoriEy or created throutsh legal processes, bul still within the wider objects of the charity. Endowment Funds are funds which have been given on the condition that the original capital sum is not Teduced, but the income there from is used for the Purpose defined in accordance with the objects of tbe charity. Unrestricted funds are expendable at the discretion of the Trustees in furtherance of the objects of the charity. If parts of the unrestricted funds ate earKnarked at the discretion of the Trustees for a particular PUryDse, Ihey are desionated as a separate fund. This designation has an administrative purpose Only and does not legally restrict the Trustees, discretion to apply the fund. Incoming resources IncoEne is recognised when the charity has entitlement to the funds. any ptrformance conditions attached to (he iten](s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Resources expended Expenditure is accounted for on an accruals basis and has been classified under headings that atsoregaie all cost related to the category. Where costs cannot be directly attributed to particulaT he2dintss they have been allocated to activities on a basis consistenl wich the use of resources. Governance costs Goi'ernance costs comprise all costs involvino Ihe public accountability of the charity and its compliance with regulation and good praclice. These costs include costs related to the preparation of statutory accounts and independenl examiner's fees. Tax reclaim on offerings Incomintr resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.

St Bryce Kirk Church of Scotland Year ended 31 December 2023 Donated services and facilities Donared professtonal services and donated facilities are recogni5ed as income when the charity has control over the ilem, any conditions associated with the donated item have been met. the receipt of economic benefit frotn the use by the chaTily of the item is probable and that economic benefit can be measured reliably. In accordance wilh the Charities SORP (FRS1021 the general volunteer lime of contsregational Members is noi recognised. On receipl, donated piofessional services and donaied facilities are recognised on the basis of the value of the gift 10 the chai'ily ivhich is the amount the charity would have been willino lo pay to obtain services or facilities of equivalent economic benefit on the open niark-et.. a correspondino aniounl is then recognised (Is expendiluie in the period of receipt. Interest receivable Interesi on funds held on deposit is included when receivable and Ihe amount can be rne&4ured reliably by the charity.. this is normally upon notification of the interest paid or payable by Ihe Bank.. Fixed assets The charity has the right to occupy and ube for ils charitable objecls certain tangible fixed asset8, including the Church, halls aiid manse, vested in the Chuich of ScotlAnd General Trustees. No consideiaiioD IS payable for the use of these asseis. Expendiiure incurred on Ihe repair and the niaintenance of these assets is charged as resources expended in ihe Siaiemenl of Financial Activities in the period in which Ihe liability arises. The valu¢ of all tanLTible fixed as5et5 has been wriiteii off over years prior and the current value is £291. Ini'estmentS Fixed assei investments are staled at market i'alue at the balance sheet date. Unrealised gains and losses represent the difference between the niarket value al the be(rinning and end of the financial year or, if purchased in the year, the difference between cost and rnarkel value at the end of the year. Realised gains and losses represent the difference kiween ihe proceeds on disposaj and ihe market value at the start of the year or cost if purchased in the year. Taxation Si. Bryce Kii'k is recoonised as a charily for ihe purposes of applicable iaxaiioii legislation and is therefore not subject lo taxaiion on its chaTilable activilies. The charity is not regisreTed foi V AT and resources expended therefore include irrecoverable input VAT. Debtors Accrued incon]e is Tecognised at Ihe settleineni amount. Prepayments ale valued at the amount prepaid nei of any trade discounts due. Cash at bank and in hand Cash ai bank and cash in hand includes cash and short tenn highly liquid investments with a short n￿turItY of three months or less from the dale of acquisition or opening of the deposit or similar accounl. Creditors and provisions Creditors and provisions are recognised when ihe charity has a present obligation resultints from a past event that will probably result in ihe transfer of funds lo a third parly and the amount due to settle ihe obligation can be measured 01 estimated reliably. Creditors and provisions are normally recognised at their settlement amount. Financial instruments Si Bryce Kitk only has financial assets and fmancial liabilities. Basic financial instruments are initially recognised al transaction value and subsequently tneasured at their settlement value.

Notes Forming Part of the Financial Statements for the Year ended 31 December 2023 10 Unrestricted Restricted Endowment Funds Funds Funds 2023 2023 2023 Total 2023 20?2 2 Other income Receipts from General Trustees 53,791 53.791 53.791 53.791 3 Other donations and legacies Offerinos recovered on Gift Aid Grant Income Donations and orher Income Weddings atLd funerals 47.935 11,684 47,935 11,684 22,877 24,900 820 108,216 52.070 15,344 22,877 22.951 1,949 820 62,388 2.908 755 71,077 45,828 Income from other donations and legacies was £1 08,216 (2022 - £71.077) of which £62,388 was unrestricted (20?2 - £70,865) and £45.8?8. was restricted {2022 - £212). 4 Charilable aetivities Grants Use of Premises Regular Fundraising Events Si Brycedale Coffee Bar 4,250 47,352 47.157 3,023 31,805 81.984 47,157 3,023 31,805 81,984 22.535 74.137 5 Investments Deposit interest Dividends weived Bank and other interest 3,132 3,132 2.911 43 2,954 3,132 3.176 Tota] income from investment in¢ome was £3,176 {202? _ £2,954) of which £3,132 was nrestrieted {2022 - £2,911) and £44 was reStriC￿d (2022- £43). Total Income 147,504 99.619 247.167 148.168

Notes Trorming Part of the Tr"inaneial Statements for the Year ended 31 December 2023 Unrestricted Restricted Endowment Funds Fund5 Funds 2023 2023 2023 Totsl 2023 2022 6 Expenditure on: Raislng Funds Offerino Envelopeg 73 73 73 73 130 130 Cliaritable Activities Minisiries and Mission Allocation Giving lo Growth Presbytery Dues Minister's Expenses Ministerial Assistance Other balary costs Fabric Repairs & M￿ntenanCe Council Tax Insurance Oiher Buildings Costs Heating & Lighting Church Office Expenses Organ & Music Independent Examiner's Fee Other expenses 41,060 42,769 1,660 426 42.769 1.660 426 1,707 75 76,529 80,779 59,228 56,205 830 59,228 14,479 9.43? 7,662 7,308 806 1,630 3,485 166,186 14,479 9.432 7,662 7.308 806 1.630 3,529 229,708 35,241 5,483 2,890 1,110 8,623 153,224 44 63.478 Total Expenditure 166,259 63,478 229,781 153,354 Suppori costs have not been separately identificd ¢15 the trus(ees consider there is onl), oiie chariiable activity. Therefore support costs relate wholly io that aciivity and have not been separately identified. Expenditure on charitable activities was £229,78112022 - £153,354) of which £166.259 was unrestricted (2022- £153,151) and £63,522 was restricted (202? £203).

Notes Forming Part of the Finaneial Statements for tlie Yexr ended 31 December 20J? 12 2023 2022 7 Salary Costs Salaries and wages 80,779 56.205 Total 80,779 56,205 The averaoe number of employees during the year. calculared on the basis of a head couni. was.. 2023 2022 Ministerial support Music staff Pre￿IseS maintenance Clerical & Administration Kitchen Staff No employee had employee benefits in eK¢ess of £60.000 (2022 - nil ) All Chuich of Scotland congregations contribuie to the Nktion21 Stipend Fund which tears the costs of all ministers stipends and employer's contributions for national insurance,pension and housing and loan fund. qinisters stipend are paid in accoidanee with the national stipend scale, which is related ro years of serrfice. For the year under review the minimum stipend was £28,137 (2022 - £28,137) and the Maximum stipend lin thc fifth and subsequent years) £34,57712022 - £34.577}. 9 Trustee Rernuneration and Related Party Transactions The Minister rcteived trai'elling expenses of £426 (2022 £75) No trustee or a person relaied to a truste had any interest in any coniract or transaction entered inio by ti?e church during the year. The total amount donated by all the trustees was £8,486 (2022 - £9,231) (weekly OffeTing).

Notes Forming Parl of ihe Financial Statements for the l'ear ended 31 December 2023 13 10 Tangible Fixed A5seLs Buildings Total Cost Ai l January 2023 Addiiions DispDsals A(31 December 2023 8.291 8,291 8,291 8,291 Accumulated Depreciation Ai l January 2023 Charge for year Eliminatcd on Disposals Ai 31 December 2023 8.000 Net Book Value Ai 31 December 2023 291 291 A(31 December 2023 291 291 11 Investment5 2023 2022 Market Value at l January 2023 Unrealised gainllloss) on investment% Sale of Units 5913 Deposit Fund Market Value ai 31 Deceinber 2023 63.793 2,416 149.186 (15,3831 (70.0111 22.006 88,215 63,793 Invesimenis al cost 83,868 61.862 The followiii(T investmenis are held.. 6042 Uniis Church of Scoiland Investors Fund Income Fund Deposit Fund 66,209 22,006 88.215 63.793 63,793

Notes Forming Part of the Finaneial Statements for the Year ended 31 December 2023 14 12 Debtors 2023 2022 Gift Aid Tax Refund Due Other 2,941 11.834 14,775 3,103 14.576 17.679 13 Creditors 2023 2022 Accruals 12.695 12.695 10,647 10,647 14 Analysis of Net Assets Among Funds General Designated Restrieted Endowment Totsl Fixed Assets Investments Current Asscts Current Liabilities Net Assets al 31 Dec 2023 ?91 291 88.215 74,302 (12,695) 150.113 37,718 110.335 50,497 14,135 <53.431) (12,695) (65,835) 3.263 148.053 64,632 3,263 Net A55ets at 31 Dec 2022 (49,335) 147,892 28.491 130.311 15 Volunteers In common ￿ll1th all congregations of the Church of Scoiland the conorettation benefits fiom the COT2tribution made by volunteers who give their time and talents willingly for benefit of the Church. The areas of congregation81 life which rely on the contribuiion of volunieers are many and varied and much of the activity would be ttnable to continue were il not for the conimiunent shown.

Notes Forming Part of the FinaIicial Statements for the Year ended 31 December 2023 15 16 ￿loVe[nentS in Funds At Gainli￿SS 01 31 Dcc Valuation 2023 AtlJan 2023 Ineoming Resources Outgoing Resources Transfers F.ndowment Funds Mrs Maroaret Kilgour Bequesi Mis Preston Hamilton Bequest Miss Helen Bell Memorial Fund James Burt MeTnorial Fund William Black Bequest Mrs Garnock Bequest Mis5 Harley Bequcst Jame% Hamilion Bequest Miss Janet McNab Beques( Mrs Hclen Williams Bequest 292 173 40 292 173 40 1,000 215 637 630 20 256 3.263 215 637 630 20 256 3,263 18 18 Restricl¢d Funds William Brown Fund James Muir Fund Tom Do￿,nIe Fund Isabella Robertson McKJ'llop Fund W ScDtI Dickson Fund AL7nes Henderson Fund Redecoraiioi) Fund Winter Gran( Fabric Fund l Greenaway 144 144 4,658 8,829 61 10,307 242 4,250 4,658 8,829 61 10.307 1,187 945 4,250 59.228 76.668 22,(106 99.619 17,440 22.006 64,632 28.491 63.478

'otes Forming Part of the Financial Statements for the Year ended 31 December 2023 16 16 Movements in Funds Cont GainlLos5 01 At Revaluatio￿ 31 Dec on Sale 2023 AtlJ2n 2023 Incoming Resources Outgoing Resourc&s Transfers Degi¢ynated Funds Fabrie Fund Income Fund Facilities Fund Si Brycedale Coffee Bar The Youno Church The Guild Care Team Social Team General Fund Reserve Fund 19.502 19.502 1?4.108 121 880 1,795 1.340 146 124,108 121 813 2.572 791 146 144 2.618 261 1,841 810 141.305 3,176 147.5(kl 247,167 163,397 22,092 122,092) (49,335) 98.557 130,311 2.416 2,416 2,416 (65,835) 82,218 150.113 166,259 229,781

Notes Forming Part of the Financial Statenients for the Year ended 31 December 2023 All the endowment funds Arose in the 1920's and 1930's and their original purposes have been overtaken by chanoed circumstances. The income arising on these funds is now applied as follows.. Mrs Maroarei KilLTour Bcquest ro Benevolent Fund Mis Presion Hamilton Bequest to Benei'olent Fund Miss Helen Bell Memorial Fund to The Guild James Buri Memorial Fund to The Youno Church William Black Bequest to Gencrdl Fund Mrs Garnock Bequest to Benei'olent Fund Miss Harley Bequesi to The Guild James Hamilton Bequest to General Fllnd Miss Janel McNab Bequest 10 Benevoleni Fund Mis Helen Williams Bequest to Generdl Fund Benevoleni Fund to provsde help io the needy in the parish Sunday School Fund to provide equipment for use in ihe Sunday School Jailles Muir Fund lo provide flowers in Church Tom Downie Fund ¢0 provide for retiied members of the congregation Isabella Roberison McKillop Fund to provide for the care of the young and elderly W Scoti Dickson Fund to provide a prize for a Sunday School competition Agnes Henderson Fund to be used for Youih Organisalion5 excluding d]e Boys Brigade Fife Voluntary Action / Fife Council.. Fife Coi11muni(y Waim Spaces Fund 2022 Grant Income Redecoration Fund to be used for redecoration of the church Fife Environment Trnst to be used for window refurbishment In each case, funds have been sei aside by the Trustee8 for ihe following purposes.. Fabric Fund the maintenance of the Church properties Training Fund the iunniiig of Ihe St. Brycedale Trainino Scheme now ceased Si. Brycedale Coffee Bar Fund the iunning ol the St. Brycedale Centre Coffee Bar The Young Church Fund the running of the Young Church The Guild Fund the runnii)g of The Guild World Church Team Fund the running of the World Church Team Care Team Fund the running of the Care Team Social Tean) Fund The runniiig of the Social Team to be used to deliver warm spaces and activities over rhe winter period 2022123

Notes forniin¢F ¥ part of the financial Statements for the Year ended 31 December 2023 18 17 Collection for Third Parties 2023 2a22 Scotland HIV Proiyrdmme Christian Aid Myeloma KART British Red Cros5 Turkeylsyria earthquake D E C Appeal for Ukraine Poppy Scotlalld DisasteT Apeal for Pakisian Kirkcaldy Foodbank 150 170 520 300 360 310 488 575 305 325 265 2,160 1,608

APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2023 2022 CAPITAL Consolidated Fabric Fund Acctsunl No. 569515082 Ctedit Balance at l Janudry ?023 455,626 93,867 Paid to St. Bry¢c Kirk (53.790) Former Man8e 366,299 Sale Cost {4,540) Credit Balance al 31 December 2fJ23 401.836 455,626 REVENUE Consolidated Fabric Fund Account No. 50?515081 Credit Balance at l January 2023 578 109 Deposit Fund inleresl 6.643 Income Fund dividend 12,105 Transfer between funds 1,942 Interests received on Revenue Account 219 528 Paid (9561 (59} Credit Balance at 31 December 2023 20,531 578 Temporary Funds Credit Balance at l January 2023 1,145 405,516 Interest5 received on Revenue Account 797 1.928 Tran.%fer between funds (1.942) 1366,299) Levies Charved (40,000) Credit Balance ai 31 December 2023 1,145