Finance and funds
Most of the monies held by the General Trustees are looked after by them through either the Consolidated Fabric Fund or the Consolidated Stipend Fund.
This section provides information, guidance and tools relating to finance, funds and property support from the General Trustees.
Funds
Most of the monies held by the General Trustees are managed through either the Consolidated Fabric Fund or the Consolidated Stipend Fund. Each of these funds is invested in its entirety, with shares in the funds allocated to the benefit of particular congregations.
- General Trustees' Consolidated Fabric Fund Guidance
- Quick Guide to the Use of the Consolidated Fabric Fund for Non-Fabric Purposes
- Central Fabric Fund Guidance Notes
- Reallocation of Funds Schematic
- Application Form for Funds – Consolidated Fabric Fund (revenue)
These documents explain how the Church of Scotland General Trustees administer and manage the Consolidated Fabric Fund, a fund created to support the repair, maintenance and improvement of church buildings. The updated 2025 version replaces the 2003 guidance and reflects legislative changes introduced through the General Trustees (Properties, Funds and Endowments) Act 2024.
The guidance outlines how congregations can access funds held on their behalf, what types of work qualify as fabric expenditure, and the circumstances in which capital or revenue can be released for non-fabric, mission-aligned purposes.
The Central Fabric Fund is a general fund from which the Trustees can make grants or loans available to congregations facing fabric expenditure. All applications for assistance must have the support of the presbytery. There is never enough money in the Central Fabric Fund to meet all requests for help, and the Trustees seek to encourage donations and legacies to the fund.
The Consolidated Stipend Fund is a permanent fund where the income received on the capital is used to help congregations with a charge pay their minister.
Financial planning and tools
This section provides tools and guidance to help congregations assess financial sustainability, manage costs and explore ways to generate income.
The Financial Health template is available to Presbyteries and Kirk Sessions, considering how many buildings are affordable within a congregation and which are the most expensive to run.
It compares income against fixed costs, Giving to Grow contributions and building costs. Presbyteries assessing whether a proposal to recategorise buildings is financially viable may find this a useful tool.
Hall lets
The Hall Lets Calculator has been completed with some example costs. Congregations may delete these costs and input costs from their own context in order to determine what they should be charging per hour to cover the costs of providing that space.
This guidance has been produced by the General Trustees' Presbytery Support and Buildings Committee to help congregations generate income from church and hall spaces retained through Presbytery Mission Planning. It draws on good practice shared during a workshop on income generation held in 2024 and highlights practical ways for congregations to make better use of their buildings while remaining consistent with charity law and the Church's mission.
Annual Report and Accounts
This document is the General Trustees' Annual Report and Accounts for the year ending 31 December 2025