Scolllsh Charity No.SC044551
Dunfermline Free Church of Scotland
Trustees, Report and Financial Statements
Year Ended 31 December 2024

Dunfem]line Free Church of Scotland
Contents of the Flnanci¥] Ststementsfor the year 3J l)ecemher 2024
PAGE
Church Inforniation
Rcport of thc Trustccs (iRcluding Accoullting Proccdurc5)
RcFM)rt of th¢ Indcpcndcnt Examincr
Receipts 2nd Paytnents Accournts
Statcmcnt of Balanccs Accounts
Notes to the Receipt5 and Payment5 Accout]ts

Dunfermline Free Church of Scotland
Chllreh Informalion
Addr￿9
36 Maclean Watk
KYI I8TX
Tel= 01383 791480
wiviY.dft.scot
BaDkers
Royal Bank of Scotland
DuDfenlllille (C) Brallch
52-54 East Port
Dunferniline
KY12 71tB
Inde
endent Exa
in¢r
Page I

Dunferniline Free Church of Scotland
Report of the Trust¢
The TTUStees ar¢ pleased to presellt their Teport togetheT with the financial stst¢rnents of the Churoh for the year ¢ndcd 31
Dccco)b¢r 2024.
Status of Charity &nd Cloverning Document
Dun￿m￿Ane Free ChurLh of Scotland is eslablished by Constitution. Th¢ churLh is a Scottish Charity (No. SC044551)-
Ain￿ and Affiliation
11]¢ Frc¢ Church of S¢oiland ¢urr¢ntly has a signiflcant number of congrcgations in &otland. as Ivell as in London. North
Atner]C￿ and sister Churches fouiided by migqic)n work iii Indi4 Pern and Souih Africa. The Cbur¢h also has. a full_tiTne
college in the heart of Edinburgh for the training of Minist¢rs and otlicr Christian ivorkers and sustain5 an ¢xtQD5ive Missionary
progrdmn]e relativ¢ to the si7.& ot the ¢hur¢h.
DattDg from 1843 but Ivith its roots in the KefoTmation. it owes its distinGtive title. to its historical stniggle to remaio 'free'
from stste interfer¢nc¢ in its intemal affairs. It lias ¢losY and active ielalioiis iyith Inany other RefonDed churches of Jesus
Christ throvghout the iyorld and slallds fittnly in the tradition which aC￿pt5 ihe Bible in its entirety as the Ivord of CTnd and.
therefor& derives its forni% of teaching. Ivorship, ministry llnd gov¢rnm¢nt froni it. 'L1J¢ ]niiit2 ¢Jllphasis of our worship is the
preachin8 of the Sctrqpel - the good nuvs of a free and sovereAEtt salvation throiigh Jesus Christ alone.
Diinfcrnllitie Free ChuTch of Scutland (known as City Chiirch-) is a cOn￿￿82￿0n of the natioft#l Fre¢ Chiiirh of
Scotland working towards ih¢ conmnon aitns sol out above. It is a Presbyterian church adhering in its worship and doctritle to
th¢ positii)n ol'th¢ Church ot Scotland at th¢ JiofomLatio]]. Thc f￿¢ Church ot Scotland lias an cxplanalory documeiit B.hich
explains Ihe origills ofihe Cliuruh and ivbiLh gi%'es th¢ historical ba¥Wound io ibe ChurLh LUmill¥ into being in 1843 and lists
documents in Thhich És cmbodicd thc constitution of tllc Cburch.
The congregation is authDrised by the Church io have & minister pllid from central funds of thc Church.
The government of the Free Church of S¢oiland is Pr¢sbyc¢rian and th¢ conwgation is within the Presbytery of Edinburgh &
l)crth.
Trustees oific¢ ￿¢￿￿r$
The Church is Presbyterian in government and its d&y-t￿a8Y runntns is undertakett by I1￿ Eldus (the Kirk Session) the
Deacons (the Deacons. court). The Deacons. Court's spccific function rclatss to the material and fman¢ial busille5s of the
congregation. iYhere&s r.Iders aT¢ ¢haTged ivith the genetal and 8piritual over.sight of tlie congirgatioiis. It is aLl¥Ptcd practicc
ror the MiDisler Eldep4 tv also be in membership of the Deacons. Court. Under charty law the Deacons. Court are deemed
to be th¢ Tiust¢es of ihe Congr¢galion. This is distillct from the role of congregational trustees rwonsiblc only for holding
prop¢rty in trust.
The Deacons. Court (the Tn]stees) Ivho served during the year We￿ a5 follows:_
L)eaLonsl Court
Elders
Deocons
Minitslgr
Congregati01181 Trug
For holdin8 property-

Dunfern]line Free Ch￿'ch of Scotland
Report of the Tru%tees
Appointmettt of Charity Truste
The Kirk session exercises its discretton in deterniining the most appropriate metliod of eleeling new Trustees (Elders
De￿0￿8). Any election pro¢¢ss must involi'e the communicant meJnb¢Tship of the congreivation. There is no fixcd tEllll for
I'rusic¢ship. E¥ior to thoir appointmenL new Tn￿leeS would have served the Church for.sixn¢ time in varioiis rolcs and would
be famRliar witli the Church's values, ils #itns #nd obje¢tiYes as ivell as its day-to-day (Iperations. As part of their induction
progrnmm4 neiv Trustees are reqiiired to understsnd their sta￿tOry responsibAlitie9 as Ivell &s ttL¢it r¢sponsibility as Elder or
Achievcments and PerforniAnee
During the ye￿. the Church Tnet regularly for worship and ￿rrI¢d out various activities in pursuit of thr aEN)Ye slalcd aiKll5.
The cOn￿gatiOn Continued its commitment to support the NAtional Fr¢c Church of Scotland both spiritually and finanGially.
Si8nifi¢ant liishlighis. events olld d¢vclopuJ¢nts of notc in thc ycar iftcliidc tli¢ foliui¥in& -
In Tclation to congr¢2ational activities:
Weekly ivorship servftces ivere held in Masterton School and fortnightly evenillg seTYices iveTe held in DLmfem]line
East Church.
The conEytgAlion Lontinued to opera* as Neiv City Church alier adopiiD8 the natn¢ in May 2022 as & 'known as.
name.
tll Aiigust 2023.
lepped uur Tninister. The congregation actively sought a A￿V full titne
mtnist¢r and has niadL subsi&niial steps in securillg someone for this role from April 2025.
n continued employment ILS a 'Minister in Trainiiig, until July 2024, afler ivhicty he bds lakcn up a
perIn￿ent wsitiUTL in another Free Church.
In rclation io congregational funding..
Continllcd ¢ommitn)cnt from church metnbers via iveekly offerings and Gift Aid donatinng.
The congregation Lunlinues to Tnake Monthly repayments to the Free Chiircb of Scotland afier securing a lostL from the
tnistees to purch&8e 36 Maclean Wa]k. DLmf¢Tmlill¢. KYI18TX.
Financial revieTY
Prln£'lpnlstwfL¥& offtsiiilinx
The congreg8tion ttceives it funding by way of weekly offerings and Gift Aid donations.
Ihryfor
The financial statements for the year are set oiit ort pages 5-10. The Ststem¢nt of Finall¢ial Activtttes reflects n¢t in¢oming
resources of £99,180 (2023 - £94.306). an increase of 50h on thc prior ycar.
Reserve
It is the policy of the cOn￿￿gation to maintsin utllrstricted fund% i.c. funds not committcd or invested in asSCt4 at a l¢Yrl
IvILi¥h rquatcs to approyimalcly three rnor•tlis unTeslricted eXpendI￿re. This alloivs Sufficient ￿ndS to enable Ilie ongoing
wotk of the church to be maitttain¢d. Th¢ G¢n¢ral Fund at 31 Lkcemb¢r 2024 amounted to £37,785 (2023 - £17,1861.
Tu￿1 Frscrvc.s. cxcluding ihe neL b(x)k valu¥ of f￿d asset5. the carying value of other debtors and accmed expertses but
including balances on restricted fullds atnounted to £37.785 (2023.. £24.084).
GTllncMuklngPollry
The ¢ongrcgation make5 grants from its gift income to individual and organisations ivhose aims ar¢ compatible with the
con8regalion's objectives.
Stalem￿10￿ Rlsk
The ljustees a8%e.5g ihe major risk8 to the ¢ot)gregatioii is exposed on an ongoing basis and havc cstablished pnKedLLr¢s
tu initioale th()se th(It iclentified 1 re5111t Df these revieivs.

Independent EX￿1]￿8 report to the Tr￿te¢S olDvnfernllu￿ Free Church_ SC044551
l OD th¢ accounts ofthe clwity for tknyear ¢nded 31°1)ecemberW24 whith #re s¢t ollt￿ pages I to
liespeetive respoD&l)ilitie8 of truslets and ￿lDer
Th¢ charity's tr￿Stee5 are Te5p)nsible forthe prepatalion ofthe acixjunts in ac¢ordancewith the ternjs of the
Cl]8rthes and Trustees (Scotland) Act2005 andtkn Cjwities A¢counts (Scotland) Regulations 2006.
Th¢ charitytnLYtees LY)n$ider that the alldAt TeqUlr¢4￿nt of Regulation l(Yl) {d) of Accounts RegUl￿10￿S
doeb not appty. It is my responsibility to ¥￿￿￿tOethe acwunts &% required uodcr section$ 44(1) (CJ of the Act
aDd to state ￿eth¢rPartIcuIar matters have comc to my attcntiO]L
Jlasfis of Ittdependent esaminePs slaternent
My examillaiion is carrAed out in accordan¢e with lle8ulati(￿ I l of the Cborltios Accounts (ScoiIW￿) Regulati0Th8
2006. An examinatioTr includ¢s a reyiew of th¢ accounting records kept by the ¢I￿lty &nd a comparison of the
avcouatspres¢nte4J with those Teoxd& It also ]￿l￿a¢S consideralion of any urnisua] lten￿. 0rdisclosu￿S in the
accounts and seekg explanatio￿ from the truskes cOn￿nU]g any suc.h rnatte￿ 'tbe procedur<%' undertaken
not w)vid¢ all the ￿ld¢￿Ce thatwould be requllyd in #n audiL and ¢OiLwuenty I (lo not CXPAE55 aD audAt opinion
on the view gtven bythe accou
Iodependellt 8tstem¢DI
tn the cours¢ of my &vminhtlo￿ no matter has com¢ to my att¢utio
which gives m¢ reasonable Cause to believe that io any material respect the reqUi￿nIen1&.
to keep aceountiDg rewtdg in accord￿ with Se¢tion 44(1) (a) of the 2005 and Regulation 4 of th¢
2006 kncounts Regulatio￿ and
to prepare accounts which accord with the acCo￿￿tIng recoras and compfy with licgulation 9 of the 2006
Accounts R¢Bulation8.
hai'c nnt hecn met.

Dunfermliiie Free Church of Scotland
SC044551
Rcceipts and Payments Accounts
For the yvar ¢nd¢d 31 De¢¢mb¢T 2024
unT￿triCt¢d Funds
UDre5tri¢ted Funds
Ciemer*l
Designated
Flllld
Funds
Restrlcted
Funds
Total
2024
Total
2023
Reeeipts
Bard( interest
MiAister-in-trainino Grant
Door collections and Envelopes
(hher Income
StaDdiD. Ord¢r5 & Cbarilics Tru5¢
TLY recovered on gift aid giving
464
464
2.750
229
2.750
9.257
5,026
63,997
10,548
8.194
69.366
10.963
8.194
69.366
10.963
Total R¢¢¢lpts
43U
750
94,306
Paymenls
Payxientsfor ￿arlI￿ble a￿1v￿leS
Charity donotlOD5
Cnpyright l.icence
Minister-in.tr2ining Salary
Iloftation F.nYelopes
Galasbiels Plant
Garden Setvices
Gift Aid Admin
1.670
163
1.670
163
7.456
49
1,020
278
256
773
625
7,456
10,876
76
1,020
159
122
764
4,867
2.962
3,609
19.345
1.425
1,128
1.465
281
403
49
1,020
278
256
773
Manse & Office Expe￿$¢9
MdDSC CuLlllCJ] T&x
M8nse Heat & Light
Mat)sc ke￿aYm¢llts
Mini5teVs leavillu ¥UMI far¢w¢ll
Millist&s Trdvel
MiDisty
Presbytei} Du¢s
Pulpit Supply
Rcmittallcesto Ccntral funds
Setvice & Misc Eipenses
'I-¢lephone
Venue Rental
Website & Publication5
Youth Expenses
Govern￿￿¢¢ costs
IndepEudentExwllinalioD
680
20,123
20.123
157
171
2,500
46,801
351
157
171
2.500
46.801
351
792
?60
678
64
1.371
.213
118
1,4iO
118
1,450
250
250
250
Tolal Payment5
78.023
156047
7,456
85.480
94,557
SuTp1[￿(Drf￿It) fDr thE year
18,41Y7
(4,706)
13,71XI
(250)

Nel movemenl In funds after tr#nsfers
18,407
24,085
(4,706)
13,701
24,O¥S
(250)
24J34
Totalfunds brouJ]t f(Kward
Totsl fund5 carried fonvard
42,492
(4,706)
37,785
42,492
2£OA4
29,710
Represented by:
UnrufricledJunds
lienernl Pljnd
DesIgn￿ed Funds
Re5tr1dÉd Triin(ts
2024
2023
37,78?
17,186
6,898
24,084

Dunfermline Free Church of Scotland
SC044551
Statement of Balances
As at 31 D¢cember 2024
2094
2023
Nuirb
Bank & C￿Sh ill baDd
Op¢DiDg balaDc¢
SUrplu￿(DerICIt) forthe yexr
CIoSillg balance5
24,084
13,700
37,7PA
24.Q84
Tolal olmonetry assets held
37.7tH
24J184
Reserves
Unrestricted fvnds
Designated fimds
37,784
17,186
6W8
37.784
Z*L084

Dunfem]line Free Church of Scotland
Notes Iij the Fill<￿Lia[ Slalem¢nts foT ihe Y￿ ended 31 December 2024
l. knounting Pulicies
Accounting CoJLveiilion
The f￿￿ela] statements have beeD prepared u]￿er the historical cosL¢onY¢ntiofy and under the guideline5 laid down in
the Slatement ofRecoll￿￿cndCd Practice- Ac¢ouJLting and Reporting by Clwities {r¢i4s¢d2008).
Basis of fmoneRxl ￿te￿entS
The fmaneial stAtcmcDts have been prepared a casb basis.
Cburch Income
All voluntary income Bnd bank intercst is &ccoullted forivhen Tec¢Aved. from tax r¢cov¢TieS on Gift Aid is
accounted for wbcn TCCClVCd.
"I'angible fjxed ossets
Depr¢ciation iswTrvided 5ts1ety for internal reporting purpose3 at the following Tatss in ord¢T lo writo off cach
asset over its estimated use￿7 lrf¢:_
et￿ldProp¢rty- Mall5e
2% straight ItDe
Ststtm¢ut of Financial Activities
rorth¢ purpos¢ of the S&￿ement of financial Activities 85 shown on Aptthdix pa8e l. ￿[1d5 are defined &% folloiv¥:
UDr¢stricl¢d funds comprisc grdnts and other income received for the objtcts of the churdi withoui further.4p¥Lifivd
piirposc and arc avai]ablc as gcnerai funds.
DES1￿]ated fvnd5 rcprcs¢nl UDT¢strictcd fi￿d5 which ILave been earniarknd by the Th18tees for partitular wry)ose&
RUtrI￿¢d fulld5 fODJpri¥¢ ivhiLh been received for the objeffls of the church and spe¢ified for a resfricted
purpos¢ Ivltbin tI￿Se ubjeclb by diynor.

DLmfem]line Free Church of Scotland
Notcs to the Receipts and Payments Accounts
'or theyear ended 31 December ?024
2. Tangltie fi￿d ￿Sets
Freehold
propcrty -Man5C
Total
Cosl
Ai l January 21124
AddiiM)ns
Disposats
279.586
279.586
Al ?[ Tr¢¢n*erJJ24
2Tr586
279.586
At l January 2024
a)0￿¢ toryear
Elirninated on disposa]s
14,058
I4￿8
Al 31 D¢c¢trb¢T ￿.4
14.058
14,058
NdBuok VulN¥
At 31 D￿mb¢[ J)24
265.)18
265528
At 31 D¢¢¢thr1723
27A486
tlnrestricted funds
BakDce at
OU01124
InC0J￿￿8 Resour¢e5
T¢sour¢¢s
eyyended
BA]ance at
'Iratisfe
C¢n¢rnl Fund
17.186
9A430
(78.Q23)
2,192
37.784
lknlgnttiedfvnds."
Mini¥l¢rin training
Total designated fi￿d8
898
Q898
2.750 ￿456j
2.750
.456)
192
Total untestricted filrtds
99.180
(85.480)
37,784
The fieneral fuiid ¢ncnrnp8s5¢5 &11 i￿¢￿Tr￿ and eJpetLditutr relating to the primr), focu% u¢liviii¢¥ o(
the cha)ity. otherthall those for wbicb ffiJlldA)g is restricte
llig Mini51cr in frainivg Fiind en¢onwass¢s all inconK alld ¢￿endIture T¢htiog to the PTirnury f￿u5
athiYiti¢5 Qf IrdinirLg a mini5t¢rund¢rtakeD by th¢ thur¢b.

4. RL8trieted fllllds
]ncorning li¢sourc¢5
resourc¢s
e>pended
B&lancc at
3111¥24
01101124
Tr4nsfe
Total rc5tri¢t¢d fvnds
The clithrity reslricrfedfvlld
S Summary of 4ssets 4lld liabilities held for Charitable purposes
Assets at 31 De¢eJnber 2024
Freehold PTOPCrty- Man5Q
Othei. dttbtur.5- accwed gift aid
Sub-total
Lcss..
Ouistaudillg l(7ZDS on FT¢¢hold property- Manse
Total
2,5
26&U28
27&4>7
241 218
34.239
Liabililies Ut 31 December2O24
Trdillee Minister Sa]wy aCen￿
Venue rental accrued
Pulpil supply and (?Ihcr Grcditfjrs
Remittances to Central lund
932
iy.o(M)
182
4J13
28.8
145
10,749
39,694
23,227
As noted in thc accounting policies (nole l), Ibtse ¥lat¢￿t￿lS hav¢ b¢¢n prepared OD a vd5h ba515.
Aeeordingly. the liabiliti￿ noted above are disClTrS￿ lur iNfDrrnatiun purp05e5 0Diy, and baye
oecordingly. hCe￿ r¢c(oniscd 8iid presented on the face tsl tbe StsIcTntnl of Ralance5,
io