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Scottish Charity No.SC044551
Dunfermline Free Church of Scotland
Trustees’ Report and Financial Statements Year Ended 31 December 2025
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Dunfermline Free Church of Scotland
Contents of the Financial Statements for the year ended 31 December 2025
| PAGE | |
|---|---|
| Church Information | 1 |
| Report of the Trustees (including Accounting Procedures) | 2 |
| Report of the Independent Examiner | 4 |
| Receipts and Payments Accounts | 5 |
| Statement of Balances Accounts | 7 |
| Notes to the Receipts and Payments Accounts | 8 |
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Dunfermline Free Church of Scotland
Church Information
Trustees
Rev Andrew Macleod Jamie Langston Juan Herbst (Resigned May 2026) Donald Smith Douglas Lynn Norman Macleod (Resigned October 2025) Sharon Gordon Hamish Baillie (Appointed January 2026) Alistair Wilson (Appointed January 2026) Calum Allmond (Appointed May 2026) Stuart Houston (Appointed May 2026) Sarah Cumming (Appointed June 2026) Dolina Thomson (Appointed June 2026) John D. Morrison
Address
36 Maclean Walk Dunfermline KY11 8TX Tel: 01383 791480 www.dfc.scot
Bankers
Lloyds Bank Direct Business 25 Gresham Street London EC2V 7HN
Independent Examiner
Jonathan Innes Innes & Partners Limited 9 Ardross Street Inverness IV3 5NN
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Dunfermline Free Church of Scotland
Report of the Trustees
The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 December 2025.
Status of Charity and Governing Document
Dunfermline Free Church of Scotland is established by Constitution. The church is a Scottish Charity (No. SC044551).
Aims and Affiliation
The Free Church of Scotland currently has a significant number of congregations in Scotland, as well as in London, North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a full-time college in the heart of Edinburgh for the training of Ministers and other Christian workers and sustains an extensive Missionary programme relative to the size of the church.
Dating from 1843 but with its roots in the Reformation, it owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone.
Dunfermline Free Church of Scotland (known as “New City Church”) is a congregation of the national Free Church of Scotland working towards the common aims set out above. It is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into being in 1843 and lists documents in which is embodied the constitution of the Church.
The congregation is authorised by the Church to have a minister paid from central funds of the Church.
The government of the Free Church of Scotland is Presbyterian and the congregation is within the Presbytery of Edinburgh & Perth.
Trustees and Office Bearers
The Church is Presbyterian in government and its day-to-day running is undertaken by the Elders (the Kirk Session) and the Deacons (the Deacons’ court). The Deacons’ Court’s specific function relates to the material and financial business of the congregation, whereas Elders are charged with the general and spiritual oversight of the congregations. It is accepted practice for the Minister and Elders to also be in membership of the Deacons’ Court. Under charity law the Deacons’ Court are deemed to be the Trustees of the Congregation. This is distinct from the role of congregational trustees responsible only for holding property in trust.
The Deacons’ Court (the Trustees) who served during the year were as follows:-
Deacons’ Court
Elders John Morrison and Jamie Langston. Deacons Donald Smith and Dougie Lynn Minister Andrew Macleod (inducted April 2025)
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Dunfermline Free Church of Scotland
Report of the Trustees
Congregational Trustees
For holding property - Douglas Lynn, Sharon Gordon and Alasdair Cumming Appointment of Finance Comittee June 2026 - Sarah Cumming, Dolina Thomson, Stuart Houston and Calum Allmond
Appointment of Charity Trustees
The Kirk session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as their responsibility as Elder or Deacon.
Achievements and Performance
During the year, the Church met regularly for worship and carried out various activities in pursuit of the above stated aims.
The congregation continued its commitment to support the National Free Church of Scotland both spiritually and financially.
Significant highlights, events and developments of note in the year include the following: -
In relation to congregational activities:
Andrew Macleod was inducted as Minister in April 2025, ending a period of vacancy in the Congregation.
Weekly worship services were held in Masterton School and fortnightly evening services were held in Dunfermline East Church.
The congregation continued to operate as New City Church after adopting the name in May 2022 as a ‘known as’ name.
A number of missions were supported by the Church this year, including support for a congregational member operating in Malaysia, as well as sponsoring a student at Dumisani Theological Institute in South Africa.
Average attendances grew this year, with between 60 and 100 people attending our weekly Sunday Service.
In relation to congregational funding:
Continued commitment from church members via weekly offerings and Gift Aid donations. The congregation continues to make monthly repayments to the Free Church of Scotland after securing a loan from the trustees to purchase 36 Maclean Walk, Dunfermline, KY11 8TX.
Financial review
Principal sources of funding
The congregation receives it funding by way of weekly offerings and Gift Aid donations.
Results for the year
The financial statements for the year are set out on pages 5-10. The Statement of Financial Activities reflects net incoming resources of £101,681 (2024 – £99,180), an increase of 3% on the prior year.
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Dunfermline Free Church of Scotland
Report of the Trustees
Reserves
It is the policy of the congregation to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. Unrestricted Funds at 31 December 2025 amounted to £20,196 (2024 - £37,785) which is sufficient to cover requirements.
Total reserves, excluding the net book value of fixed assets, the carrying value of other debtors and accrued expenses but including balances on restricted funds amounted to £22,441 (2024: £37,785).
Grant Making Policy
The congregation makes grants from its gift income to individual and organisations whose aims are compatible with the congregation’s objectives.
Statement on Risk
The trustees assess the major risks to which the congregation is exposed on an ongoing basis and have established procedures to mitigate those that are identified as a result of these reviews.
On Behalf of the Trustees
John D. Morrison Session Clerk 20.08.2026 Dated: …...................................
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Dunfermline Free Church of Scotland
Report of the Independent Examiner for the year ended 31 December 2025
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 5 to 10.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity’s trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given in the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended) and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jonathan N Innes FCCA Partner
Innes & Partners Limited Chartered Certified Accountants
9 Ardross Street Inverness IV3 5NN
20.08.2026 Date: ……………………….
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SC044551
Dunfermline Free Church of Scotland
Receipts and Payments Accounts
For the year ended 31 December 2025
| Notes Receipts Bank interest Deposit funds called Minister-in-training Grant Door collections and Envelopes Other Income Standing Orders & Charities Trust Tax recovered on gift aid giving Total Receipts Payments Payments for Charitable activities Bible study books Charity, mission and other donations Copyright Licence Minister-in-training Salary Donation Envelopes Galashiels Plant Garden Services Gift Aid Admin Insurance Induction Costs Manse & Office Expenses Manse Council Tax Manse Heat & Light Manse Repayments Manse Repairs Minister Training Minister's Expenses Minister's leaving gift and farewell Minister's Travel Ministry Presbytery Dues Pulpit Supply Remittances to Central funds Service & Misc Expenses Solicitor's Fees Telephone Venue Rental Website & Publications Youth Expenses Governance costs Independent Examination Total Payments Surplus/(Deficit) for the year Transfers Net movement in funds after transfers Total funds brought forward Total funds carried forward Represented by: Unrestricted funds General Fund 3 Designated Fund 3 Restricted Funds 4 |
Unrestricted Funds | Unrestricted Funds | Restricted Funds £ - - - 563 3,000 - - |
Total 2025 £ 345 10,000 - 8,277 3,000 68,962 11,097 |
Total 2024 £ 464 - 2,750 7,444 8,194 69,366 10,963 |
|---|---|---|---|---|---|
| General Fund £ 345 - - 7,714 - 68,962 11,097 |
Designated Funds £ - 10,000 - - - - - |
||||
| 88,118 | 10,000 | 3,563 | 101,681 | 99,180 | |
| 350 2,714 346 - - - - 222 847 132 314 3,303 1,986 20,123 - - 238 - - - 171 1,068 57,125 542 - - 19,830 148 1,924 250 |
- - - - - - - - - - - - - - 3,124 - 950 - - - - - - - - - - - - - |
- 563 - - - - - - - - - - - - - - - - - - - - - - - - 755 - - - |
350 3,277 346 - - - - 222 847 132 314 3,303 1,986 20,123 3,124 - 1,188 - - - 171 1,068 57,125 542 - - 20,585 148 1,924 250 |
- 1,670 163 7,456 49 1,020 278 256 773 - 680 - 20,123 - - - - 157 171 2,500 46,801 351 - - 1,213 118 1,450 250 |
|
| 111,633 , |
4,074 | 1,318 | 117,025 | 85,480 | |
| (23,515) (10,146) (33,661) 37,785 |
5,926 10,146 16,072 - |
2,245 2,245 - |
(15,344) (15,344) 37,785 |
13,700 13,700 24,085 |
|
| 4,124 , |
16,072 | 2,245 , |
22,441 , |
37,785 , |
|
| 2025 4,124 16,072 2,245 |
2024 37,785 - - |
||||
| 22,441 | 37,785 |
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| Dunfermline Free Church of Scotland | SC044551 | |
|---|---|---|
| Statement of Balances As at 31 December 2025 Notes Investments held at Cost Bank & Cash in hand Opening balance Surplus/(Deficit) for the year Closing balances Total of monetry assets held Reserves Unrestricted funds Designated funds Restricted funds Statement of Assets held for Charitable purposes Freehold property - Manse 2 Other debtors and prepayments Sub-total Less: Outstanding loans on Freehold property - Manse Total Statement of liabilities Venue rental accrued Pulpit supply and other creditors Independent Examination Remittances to Central funds |
£ - 37,785 (15,344) 22,441 22,441 4,124 16,072 2,245 22,441 258,499 2,746 261,245 223,741 37,504 3,300 100 360 3,845 7,605 2025 |
2024 £ - 24,085 13,700 |
| 37,785 | ||
| 37,785 | ||
| 37,785 - - |
||
| 37,785 | ||
| 265,528 2,500 |
||
| 268,028 232,928 |
||
| 35,100 | ||
| 28,800 145 250 10,749 |
||
| 39,694 |
20.08.2026 Approved by the Trustees on and signed on their behalf by the undernoted:
Treasurer Calum Allmond
The notes form part of these financial statements.
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Dunfermline Free Church of Scotland
Notes to the Financial Statements for the year ended 31 December 2025
1. Accounting Policies
Accounting Convention
The financial statements have been prepared under the historical cost convention, and under the guidelines laid down in the Statement of Recommended Practice - Accounting and Reporting by Charities (revised 2008).
Basis of financial statements
The financial statements have been prepared on a cash basis.
Church Income
All voluntary income and bank interest is accounted for when received. Income from tax recoveries on Gift Aid is accounted for when received.
Tangible fixed assets
Depreciation is provided solely for internal reporting purposes at the following annual rates in order to write off each asset over its estimated useful life:-
Freehold property - Manse 2.5% straight line
Statement of Financial Activities
For the purpose of the Statement of Financial Activities as shown on Appendix page 1, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Designated funds represent unrestricted funds which have been earmarked by the Trustees for particular purposes.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
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Dunfermline Free Church of Scotland
Notes to the Financial Statements
For the year ended 31 December 2025
2. Tangible fixed assets
| Tangible fixed assets | ||
|---|---|---|
| Cost At 1 January 2025 Additions Disposals At 31 December 2025 Depreciation At 1 January 2025 Charge for year Eliminated on disposals At 31 December 2025 Net Book Value At 31 December 2025 At 31 December 2024 |
£ 283,100 - - 283,100 17,572 7,029 - 24,601 258,499 265,528 Freehold property - Manse |
Total £ 283,100 - - |
| 283,100 | ||
| 17,572 7,029 - |
||
| 24,601 | ||
| 258,499 | ||
| 265,528 |
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Dunfermline Free Church of Scotland
Notes to the Financial Statements
For the year ended 31 December 2025
| 3. Unrestricted funds General Fund Designated funds: Manse Repairs Fund Fabric Fund Building Fund Total designated funds Total unrestricted funds |
Balance at 01/01/25 £ 37,785 - - - - 37,785 |
Incoming resources £ 88,118 10,000 - - 10,000 98,118 |
Resources expended £ (111,633) (4,074) - - (4,074) (115,707) |
Transfers £ (10,146) (5,926) 13,572 2,500 10,146 - |
Balance at 31/12/25 £ 4,124 |
|---|---|---|---|---|---|
| - 13,572 2,500 |
|||||
| 16,072 20,196 |
Explanation of funds
The General Fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
The Manse Repairs Fund encompasses funds set aside for the repair and maintenance of the Manse ahead of the new minister taking occupation of it.
The Fabric Fund encompasses funds set aside for any further repairs and maintenance costs required in respect of the Manse arising in the future.
The Building Fund encompasses funds set aside for the acquisition of a church building.
| 4. | Restricted funds | Balance at | Incoming | Resources | Balance at | |
|---|---|---|---|---|---|---|
| 01/01/25 | resources | expended | Transfers | 31/12/25 | ||
| £ | £ | £ | £ | £ | ||
| Youth Venue Fund | - | 3,563 | (1,318) | - | 2,245 |
The Youth Venue Fund encompasses funds donated specifically for the purposes of Youth venue hire and expenses incurred in respect of that.
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