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