KArkcaldy Congreg8tlon8l Church Trustees Annual Report & Accounts- Year Ended 31 March 2025 Admini tration Informati Charity Number Scottish Charity No. SC002321 Contact Address Trustees re ern nce&M na ement Form of Legal Entity The Church is a charitable unincorporated association Governing Document The purposes, objects and administrdtion arrdngements for the charity are Set in the constitution, as adopted May2018, and approved byOSCR. Recruitment and appointment of Trustees The Trustees are appointed or re-appointed by the Church members at the AGM which was held on 3rd November2024 Purpose The purpose of the Church {as stated in the Constitution) is to gather people from diverse backgrounds into a community offaith which exists to celebrate the love of God. The Church is a community offaith which seeks to live in the image of God. revealed in Christ bythe HoLySpirit. We affirm that every person bears the image of God and ha8v￿rth. The Church is an inclusive community. welcoming all people into allaspects of the Church's life. regardless of ability, age. gender. race or sexualorientation. We affirm thatthe Church is called to be an agency of reGonGiliation. standingagainst auforms ofdiscrimination. promoting inclusiveness and actively pursuingjustice and peace. ## **Objectives** The Objectives of the Church are: - but also throughout Scotland and the rest of the world, through worship, ministry, mission, prayer, education and community service. - other disadvantage through supporting organisations or agencies involved in the relief of poverty or other social needs and the promotion of social justice. ## **Activities** - Normally the Church offers worship each week, with special services held at other times in the year, including Easter, Christmas, and Harvest Thanksgiving; - The Minister is available to conduct funerals, weddings and baptisms for both Church members and non members. He/She is involved in regular pastoral visitation to members and the wider community; - The church offers, and encourages the use of, it’s premises by other charities and community groups ## Achievements ## - The church normally offers worship on a weekly basis, although in the course of the year (usually during the summer at Christmas time) we sometimes join with other churches in Kirkcaldy and Dunfermline for shared services, some of which are hosted in our building. - The minister offers communion to Church Members who are resident in care homes or are housebound. ## - Our halls and other facilities are available for use by wider community groups, and use is slowly increasing as people become aware of this. - Members of the congregation continue to support other charitable activities, including Fife Gingerbread, the Cottage Family Centre, Kirkcaldy Foodbank and Linton Lane community centre. ## Finance ## **Review of results** Our regular source of income continues to be the weekly offerings by the members of the Church. Membership is roughly the same as the previous year and people continue to give regularly and faithfully to support the work of the Church. We maximise Tax Recovery from Gift Aid on offerings and donations, and we get some income from letting our halls where we can do so. 2 best to control usage of, and therefore costs, of electricity. ## **Reserves Policy** The Trustees continue to review our Reserves Policy. This looks at the current situation including risks and responsibilities. We seek to maintain: - Full year’ running costs (including stipend etc.); - Building maintenance costs; - Sufficient to cover potential costs should emergency repairs to the building be required. ## **Risk Assessment and looking forward** The Trustees consider that our current level of funds will enable the Church to continue to operate at the present level for a number of years to come. Approved by the Trustees and signed on their behalf: Signatures Date 7[th] December 2025 3 APPENDIX 2 Enter charity name below Enter SC No. below Kirkcaldy Congregational Church SC002321 OSCR Receipts and payments accounts For the perlod from Scottish Charity Regulator to oi April 2024 31 March 2025 Section A Statement of receipts and payments Unrestricted Restricted funds funds Expendable endowment funds Permanent endowment funds Total funds current perlod Total funds last perlod to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ A1 Recelpts Donations 61,618 61,618 23,615 Legacies Grants Receipts from fundraising activities Gross trading receipts Income from investments other than land and buildings Rents from land & buildings Gross receipts from other charitable activities DCMIS Claim 6,044 6,044 14,802 Scottish Power Refund A 1 Sub total 67,662 67,662 38,417 A2 Rocelpts from asset & Investment sales Proceeds from sale of fixed assets Proceeds from sale of investments A2 Sub total Total recelpts 67,662 67,662 38,417 A3 Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations 74,647 74,647 76,914 Govemance costs. Audit l independent exarnination Preparation of annual accounts Legal costs other A3 Sub total 74,647 74,647 76,914 M Payments relating to asset and Investment movements Purchases of fixed assets Purchase of investments A4 Sub total Total payments 74,647 74,647 76,914 {6,985) (6,985) (38,497) A5 Transfers to l (from) funds Surplus / (deficit) for year (6,985) (6,985) (38,497) APPENDIX 2 Kirkcaldy Congregational Church Section B Statement of balances SC002321 Unrestricted funds Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Restricted funds Total current period Total last period Categories Details lo nearest £ to nearest £ to nearest £ to nearest £ B1 Cash funds Cash and bank balances at start of year 313,400 313,400 351,897 Surplus l (deficit) shown on receipts and payments account (6,985) (6,985) (38,497) Cash and bank balances at end of year 306,415 306,415 313,400 (Agree balances with receipts and payments account(s)) Fund to which asset belongs Markot valuation Detalls Last yoar to nearest £ to nearest £ Total Detalls Fund lo whlch asset belongs Cost (tt avallablol Currènt value {If avallabl•) to ngarest £ Last yoar to nearèst £ to nearèst £ B3 Other assets Total Detalls Fund to whlch Ilablllty relatos Amount due Last yoar to nearest £ to nearest £ Total Detalls Fund to whlch Ilablllty relates Amount due (estimate) to nearest £ Last year to nearest £ B5 Contlngent Ilabllltles Total Signed by one or two trustees on behalf of all the trustees Signature. Print Name Date of approval 30th Oct 2025 oscr24-25 1 Statement of balances December 2007 APPENDIX 2 **Kirkcaldy Congregational Church** **SC002321** ## **Section C Notes to the Accounts** **C1 Nature and purpose of funds** _(may be stated on analysis of funds worksheets)_ |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C2 Grants**
**C3b Trustee remuneration -**
**details**|**Type of activity or project supported**|**Type of activity or project supported**|**Individual /**
**institution**|**Number of grants**
**made**|**£**| |---|---|---|---|---|---| ||||||| ||||||| ||||||| ||||||| ||||||| |||||**Total**|**-**
| ||||||| ||If no remuneration was paid during the period to any charity trustee or person connected to
a trustee cross this box (otherwise complete section 3b)||||| ||**Authority under which paid**||||**£**| ||Minister's Stipend paid undercontract(Aug24 toMar25)||||**22,323**| ||||||| ||||||| ||||||| ||||||| ||||||| ||If no expenses were paid to any charity trustee during the period then cross
(otherwise complete section 4b)|||this box|| ||||||| |**C4b Trustee expenses -**
**details**||||**Number of**
**trustees**|**£**| ||||||| ||||||| ||||||| ||||||| ||||||| |**C5 Transactions with**
**trustees and connected**
**persons**|**Nature of relationship**|**Nature of transaction**||**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**|| ||||||| ||||||| ||||||| ||||||| ||||||| ||||||**Number of**|**£**| |---|---|---|---|---|---|---| ||||||**trustees**|| |**C4b Trustee expenses -**||||||| |**details**||||||| |||||||| |||||||| |||||||| ||||||**Transaction**|**Balance**| ||||||**amount (£)**|**outstanding at**| ||**Nature of relationship**||**Nature of transaction**|||**period end (£)**| |**C5 Transactions with**||||||| |**trustees and connected**||||||| |**persons**||||||| |||||||| |||||||| **C6 Other information** oscr24-25 / Notes 3 December 2007 APPENDIX 2 oscr24-25 1 Notes December 2007 APPENDIX 2 Kirkcaldy Congregational Church SC002321 Additional analysis (1) Analysis of receipts and payments 1 Donations Unrestricted funds Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Total current period Restricted funds Total last period to nearest £ to nearest £ to nearesl £ to nearest £ Covenants & Gift Aid Donations 14,850 2,382 1,429 38,662 4,295 14,850 2,382 1,429 38,662 4,295 11,869 3,942 1,065 2,210 4,529 Freewill Offering Open Plate General DonationslBequests Gift Aid Recovered Total 61,618 61,618 23,615 2 Grants Unrestricte funds to nearest £ Restricted funds Tolal currenl Deriod to nearest £ Total last period to nearest £ to nearest £ Total 3 Gross recelpts from other charltable actlvltles Unrestricted funds Expendable endowment funds to nearost £ Permanent endowment funds to nearest £ Total current period Restricted funds Total last period to nearest £ to nearest £ to nearesl £ to nearest £ Hall Lets Scottish Power Refund Disaster Appeal Bank Interest 4,095 4,095 3,008 10,391 1,949 1,949 1,403 Total 6,044 6,044 14,802 4 Payments relating directly to charitable activities Unrestricted funds Expendable endowment funds to nearest £ Permanent endowment funds to nearest £ Restricted funds Total current period to nearest £ Total last period to nearest £ to nearest £ to nearest £ Stipend, Nl, Pension Tax & Pulpit Supply Insurance Ulitiies Telephone. Intemet & Licences Printing & Stationary Sundry Expences Cleaning Materials Worship Materials Health & Safety General Repairs New Equipment Sound System Donation Misc Building Costs 44,201 44,201 45,459 4,040 17,560 912 538 1,552 10,132 468 68 3,239 10,132 468 68 3,239 1,378 4,454 1,378 4,454 630 199 1,890 1,484 1,420 1,230 687 687 10,020 74,647 10,020 74,647 Total 76,914 oscr24-25Additional notes (1) December 2007 APPENDIX 2 SC002321 Additional analysis (2) 5 Breakdown of unrestricted funds Unrestricted fund 1- enter name of fund below Unrestricted fund 2 - enter name of fund below Unrestricted fund 3 - enter name of fund below Unrestricted fund 4 - enter name of fund below Total unrestricted funds Total unrestricted funds last period Receipts Donations 61,618 1,949 61,618 1,949 23,615 1,403 Bank Interest Grants Receipts from fvndraising activib'es DCMS Claim Gross trading receipts Income from investrrEnts other than land and buildings Rents from land & buildings Scottih Power Refund Gross receipts from other charitable activities Sub total 4,095 4,095 3,008 10,391 67,662 67,662 38,417 Receipts from asset & investment sales Proceeds from sale of fixed assets Proceeds from sale of investments Sub total Total recelpts 67,662 67,662 38,417 Payments Expenses for fundraising activities Gross trading payments Investment management costs Payments relating directly to charitable activities Grants and donations 74,647 74,647 75,684 1,230 Governance costs" Audit l independent examination Preparation of annual accounts Legal costs Sub total 74,647 74,647 76,914 Payments relatlng to asset and Investment movements Purchases of fixed assets Purchase of investments Sub total 74,647 74,647 76,914 (6,985) {6,985) (38,497) Transfers to l (from) funds Surplus / (deficit) for year (6,985) (6,985) (38,497) Nature and ur ose offunds os(x24-25Additional notes (2) December 2007 ## **Independent Examiners’ Report to the Trustees of Kirkcaldy Congregational Church (SC002321)** We report on the accounts of the charity for the period of **1[st] April 2024** to **31[st] March 2025** which are set out on pages 6-10. ## **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 trustees consider that the audit requirement of regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to our attention. ## **Basis of independent examiners’ statement** Our examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. 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 we do not express an audit opinion on the view given by the accounts. ## **Independent examiners’ statement** In the course of our examination, no matter has come to our attention: 1. Which gives us 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 - To prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. To which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed 4