# **COWDENBEATH: TRINITY CHURCH OF SCOTLAND**
# **SCOTTISH CHARITY: SC003799 CONGREGATIONAL NUMBER: 241456**
**Trustees Annual Report Receipts and Payments Accounts For the year ended 31[st] December 2024**
1
## **Reference and Administration Information**
**Charity Name:**
Cowdenbeath: Trinity Church of Scotland
**Charity Registration:** Number: SCO03799 **Congregational Reference:** 241456
**Contact Address:** Cowdenbeath Trinity Church, Sinclair Drive, Cowdenbeath, Fife, KY4 9PA.
## **Trustees**
## **Locum Minister:**
**Session Clerk: Treasurer: Independent Examiner:**
AMG Chartered Management Accountants 74 Bank Street, Lochgelly, KY5 9QN
**Bankers:** Bank Of Scotland 349 High Street, Cowdenbeath, KY4 9QJ
2
## **Governing Document**
The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).
## **Recruitment and Appointment of Trustees**
Members of the Kirk Session are the Trustees. The Kirk Session members are elders of the church and are chosen from those members who are considered to have the appropriate gifts and skills to enable them to serve.
## **Organisational Structure**
The Kirk Session is moderated by the Minister / Interim Moderator and would normally meet at least six times per year. The Kirk Session is responsible for spiritual affairs within the church and oversees the works delegated to committees who are responsible for Fabric, Finance, Pastoral care, Worship and Outreach, Administration and Communications.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in Doctrine; Reformed in tradition and Presbyterian polity. It exists to glorify God and to work for the advancement of Christs Kingdom throughout the world.
As a national church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people of every parish in Scotland, through a territorial ministry. It co-operates with other churches in ecumenical bodies in Scotland and beyond.
## **Activities**
Services of Worship are held every Sunday at 1030am, alternating between the churches at Cowdenbeath and Crossgate. These services are also available via the Zoom platform for those not so able to attend in person. Additionally, the first Sunday of the month, starting from September 2023, joint Sunday services have been arranged by the clustered three churches as identified by the Fife Presbytery Mission Plan, to form a Union. Each Church taking in turn to facilitate and conduct worship.
Church groups, such as the Guild, Sunday School, Friendship Group continue to meet regularly in the halls with fluctuating numbers. The Church run cafés continue to meet on Tuesdays at Crossgate and Thursdays at Cowdenbeath where members and members of the community meet for warm spaces, tea/coffee, friendship, and general chat. Some grant funding has been received from the Fife Council to assist with warm spaces and is being put to good use.
The community groups continue to use the halls on a regular basis. These include the Line Dancers, Zumba and a new Parent and Toddler group (November 2023). The halls are regularly used for Birthday parties and social events and used by the “my Cowdenbeath” community group for their events. These not only bring some funding help towards the Church funds but are also an opportunity for outreach and serving the community.
## **Achievements and Performance**
The Worship Group continue to provide cover for services when the Minister takes some holiday leave. The group has held a service at a local care home and in the process of arranging to meet with the other care homes in the area.
We appointed
as the new Pastoral Care co-ordinator are the retiral of
who had served for many years.
The Treasurer , retired early in the year, many thanks are extended to the work, and commitment shown over her many years of service. While we seek a replacement, the Session Clerk is standing in meantime.
The Elders undertook a refresher training course for the Safeguarding requirements. appointed as the new Safeguarding co-ordinator after the resignation of service.
has been , with thanks for her
The Fabric committee require a new convenor due to the retiral of the previous. The Session Clerk is standing in meantime.
3
The flower ministry continues to distribute flowers that have adorned the sanctuaries to the sick, bereaved and celebrations. The donations are always welcomed, and thanks are extended to these donations and to the organisers.
The Session Clerk was appointed the Presbytery Elder.
## **Financial Review**
Whilst we continue to maintain a steady income, but with ever increasing costs across the board, for example, utility, maintenance, and pulpit supply, it has become more difficult to balance the books. We were fortunate and pleased to accept a substantial legacy left by the , for the work of the Church. Thanks, are also extended to those who have reviewed and increased their offerings and to those who continue to subscribe to Gift Aid where we can reclaim tax as income.
Monies held in our consolidated funds have had to been drawn upon to help pay our bills. This facility only has a limited time with the monies held until there are no reserves. Members are again encouraged to review contributions for the Church to be viable. It should be noted that the external use by the community hiring the halls, make up approximately one third of our total income.
Closing Fund Balance (including all bank accounts and investments) as at end 2024. **£35,712** Note: This total does not include consolidate fabric fund.
## **Statement of Trustees Responsibilities**
The members of the Kirk Session are required by the Charities and Trustees Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the regulations anent Congregational Finance approved by the General Assembly of the Church of Scotland 2007, to prepare Financial Statements, giving sufficient detail to enable an appreciation of transactions of the Church during the year.
The Kirk Session is also responsible for the safeguarding of the Church assets and to take responsible steps and for the prevention of fraud or other irregularities.
Approved by the Kirk Session and signed on their behalf:
Date: ……7[th] April 2025………………………
Signed:
## **Session Clerk**
4
## **Independent Examiner’s Report For the year ended 31st December 2024**
## **Independent Examiner’s Report to the Trustees of Cowdenbeath Trinity Church**
I report to the accounts of the charity for the year ended 31[st] December 2024 which are set out on pages 5-13
## **Respective Responsibilities of Trustees and Examiner’s**
The Charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 (“the 2005 Act”), Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity’s trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(a) of the 2005 Act and to state whether any matters come to my attention.
## **Basis of Independent Examiner’s Statement**
My examination is carried out in accordance with Regulation 11 of the 2006 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 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 by the accounts.
## **Independents Examiner’s Statement**
In the course of my examination, no matter has come to my attention for this year’s accounts, there is a small discrepancy which I cannot reconcile for last year’s closing balances presented in consolidated cash funds as reconciling item:
1. Which gives reasonable cause to believe that, in any material respect the requirements:
- 1.1 to keep the accounting records in accordance with section 44(1)(a) of the 2005 Act, and
- 1.2 to prepare accounts which record with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met, or
2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
igned ------------------07/04/2025------------------- Dated
**AMG Chartered Management Accountants 74 Bank Street, Lochgelly, Fife, KY5 9QJ T. 01592 780038**
5
Scottish Charity
SC003799
Cowdenbèath Trlnlty Churth
Congregatlonal Number 241456
Consolidated Receipts and Payments Account
Year ended 31st Decernber 2024
Total
2024
Total
2023
RECEIPTS
Unrestricted
Restrirted
Endowments
Notes
Donations
35.461
10.119
35,461
10,119
5,CNXI 20,000
35,948
Gift Aid
Legacies
Fund Raising
Interest
Investments
167
167
140
Rental of Halls
6.636
6,636
3,065
4,409
19,792
Grants
Fund Transfers
6,103
941
6,103
941
Cash
Other
3.134
3,134
7,852
Total Rocelpts
167
67.561 91,206
Payrnents
Cost of Generating Funds
Charitable Activities
429
429
73,030
73,030
65,692
Governanca
Special Collections for Third
Parties 2023
1,358
420
1,358
420
1,533
Cash
Other Payments
Total Payments
75.237
75.237
67.225
Excess Recei
ts over
ments
-7,843
167
-7,676
23,981
Transfor to and from Funds
-9,710
Surplus/Deficit for the Year
167
-7.676 14.271
Cowdenbeath Trlnlty Church
Consolldated Cash Funds
Year ended 31st December 2024
2024 Balances
Unrestrlcted Restricted Endowments
Notes
Totals
Totsls
2024
2023
Cash and Bank (Opening
Balances)
Balances 1st January 2024 as per bank
Main Account
Café Funds
Special Projects
Trinity Youth
Church of Scotland Investors
trust fund
24.2
5,226
4.745
5,020
24,290
5,226
4,745
5,020
4,790
9,037
6,160
5,020
3,058
3,058
2,946
Cash
Restricted funds
adjustments
Total
4,745
34,536
4,745
4,745
42,339
27,953
Rèconciling Item
955
Openlng Balance
34536lll 4745 lll,. lll 42339
28.908
Surplus l Deflclt (movement
for the year)
Main Account
Cafe Funds
-9.885
1.964
1.022
-277
-9,885
1.964
1.022
-277
19,498
-3,811
-1,415
Special Projects
Trinity Youth
Church of Scotland Investors
trust fund
Cash
Restricted funds
adjustmènts
28
28
112
521
521
-1,022
1,022
New Movement
-771
.627
14.384
Cash and Bank Icloslng Balances)
Balancès 31st Dècember 2024
Main Account
Cafe Funds
Special Projects
Trinity Youth
14.405
7.190
5.767
4.743
14.405
7.190
5.767
4.743
24,287
5,226
4,745
5,020
Church of Scotland Investors
trust fund
3.086
3.086
521
3,058
Cash
Restricted funds
adjustments
521
io
-5.767
5,767
aosing Balanc
26 lll 5.767
35.n2
42336 |
Funds Invested In Church of Scotland Investors trust
J M Noble. Bequest
Ilncome for Fabric Purposes)
Market Value
2024
2023
## **Main Account**
## **Statement of Receipts and Payments**
## **Year ended 31st December 2024**
|**RECEIPTS**
Donations
Gift Aid
Legacies
Fund Raising
Interest
Investments
Rental of Halls
Grants
Fund Transfers
Other
**Total Receipts**
**Payments**
Cost of Generating Funds
Charitable Activities
Governance
Special Collections for Third Parties 2024
Other Payments
**Total Payments**
Excess Receipts over payments
Transfer to and from Funds
Surplus/Deficit for the Year|**Unrestricted Restricted Endowments**
**Total**
**2024**
**Totals**
**2023**
**£**
**£**
**£**
**£**
**£**
35,461
35,461
35,948
10,119
10,119
-
5,000
5,000
20,000
-
-
-
-
167
167
140
6,636
6,636
3,065
-
4,409
6,103
6,103
19,792
-
-
1,017
1,017
3,368|
|---|---|
||**64,336**
-
**167**
**64,503**
**86,722**|
||-
-
73,030
73,030
65,692
-
-
1,358
1,358
1,533
-
-|
||**74,388**
-
-
**74,388**
**67,225**|
||-10,052
-
167
-9,885
19,497|
||**-10,052**
-
**167**
**-9,885**
**19,497**|
9
## **Café Funds**
## **Statement of Receipts and Payments**
## **Year ended 31st December 2024**
|**RECEIPTS**
Donations
Gift Aid
Legacies
Fund Raising
Interest
Investments
Rental of Halls
Grants
Fund Transfers
Other
**Total Receipts**
**Payments**
Cost of Generating Funds
Charitable Activities
Governance
Other Payments
**Total Payments**
Excess Receipts over payments
Transfer to and from Funds
Surplus/Deficit
Surplus/Deficit for the Year|**Unrestricted Restricted Endowments**
**Total**
**2024**
**Totals**
**2023**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,117
2,117
2,249|
|---|---|
||**2,117**
-
-
**2,117**
**2,249**|
||153
153
-|
||**153**
-
-
**153**
-|
||1,964
-
-
1,964
2,249
-
-6,060|
||**1,964**
-
-
**1,964**
**-3,811**|
10
## **Special Projects**
## **Statement of Receipts and Payments**
## **Year ended 31st December 2024**
|**RECEIPTS**
**Notes**
Donations
Gift Aid
Legacies
Fund Raising
Interest
Investments
Rental of Halls
Grants
Fund Transfers
Other
**Total Receipts**
**Payments**
Cost of Generating Funds
Charitable Activities
Governance
Other Payments
**Total Payments**
Excess Receipts over
payments
Transfer to and from Funds
Surplus/Deficit
for the year|**Unrestricted Restricted Endowments**
**Total**
**2024**
**Totals**
**2023**
**£**
**£**
**£**
**£**
**£**
1,022
1,022
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,235|
|---|---|
||-
**1,022**
-
**1,022**
**2,235**|
|||
||-
-
-
-
-|
||-
1,022
-
1,022
2,235
-
-3,650|
||-
**1022**
-
**1,022**
**-1,415**|
11
## **Trinity Youth**
## **Statement of Receipts and Payments**
## **Year ended 31st December 2024**
|**RECEIPTS**
**Notes**
Donations
Gift Aid
Legacies
Fund Raising
Interest
Investments
Rental of Halls
Grants
Fund Transfers
Other
**Total Receipts**
**Payments**
Cost of Generating Funds
Charitable
Activities
Governance
Other Payments
**Total Payments**
Excess Receipts over
payments
Transfer to and from Funds
Surplus/Deficit
for the year|**Unrestricted Restricted Endowments**
**Total**
**2024**
**Totals**
**2023**
**£**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|
||**-**
**-**
**-**
**-**
**-**|
||277
277
-
-
-
-
-
-
-
-
-|
||**277**
-
-
277
**-**|
||-277
-277
-|
||**-277**
-
-
**-277**
**-**|
12
These accounts were approved by the Kirk Session and signed on their behalf:
Date: …………07 April 2025……………………
Signed: …………… ………………………
## **Session Clerk**
13
## **Notes to the Accounts**
## **Note 1:**
## **Analysis of Donations**
|WFO
OPEN PLATE
DONATION
FUNERAL
RETIRING
Life & Work|**£**
30,987
2,734
240
900
516
84|
|---|---|
||35,461|
## **Note 2**
Includes remaining months from 2022 and the year 2023. The year 2024 will be claimed in 2025
## **Note 3**
Legacy left my 5,000
## **Note 4**
Interest from investment fund
## **Note 5**
A grant to assist with warm spaces is expected, circa £3.5K
## **Note 6**
Fund Transfer between accounts
**£**
Consolidated Fabric Fund **6,103**
## **Note 7**
|**Note 7**||
|---|---|
|**Other Income Details**
Transfers
Other Income
Café|**£**
331
686
2,117|
||3,134|
14
|**Note 8**
**2024**
**£**
**Charitable Activities**
**Ministry & Mission**
Giving to Grow
26,956
Presbytery Dues
Pulpit Supply
101
Locum
12,786
Organist
250
**Staffing**
Locum Expenses
-
Council Tax
-
Cleaners
5,246
**Fabric**
Repairs & Maintenance
10,701
Energy
8,463
Insurances
4,381
Manse
-
**Local Costs**
Office
1,811
Outreach
-
Telecoms
1,992
Clean & Hygiene
Miscellaneous
140
Guild Gift Aid
Council Waste
203
Donations
**Note 9**
**Sub Totals**|**2023**
**£**
30,917
1,340
10,918
**40,093**
-
-
4,560
**5,246**
2,692
7,109
4,284
-
**23,545**
568
-
2,112
687
310
-
195
1,533
**4,146**
**73,030**|**43,175**
**£ 4,560**
**14,085**
**5,405**|
|---|---|---|
|||**67,225**|
15
## **Note 9**
## **Special Collections for Third Parties**
The Congregation has contributed to the following charities
||||**2024**||||
|---|---|---|---|---|---|---|
|Christian Aid|||50||||
|Poppy Scotland|||198||||
|Foodbank|||45||||
|Crossreach|||540||||
|MND|||525||||
||||**1,358**||||
|**OR**|||||||
|DONATION|||-818||||
|CROSSREACH|||-540||||
||||**-1,358**||||
|The Church very much appreciates the generosity of those who made|||||||
|these donations possible.|||||||
|**Note 10**|**Movement**|**in**|**Funds**||||
||**Balance**
**1st**
**January**|**Incoming**
**Resources**||**Outgoing**
**Resources**|**Transfers**|**Balance**
**31st**
**December**|
||**£**|**£**||**£**|**£**|**£**|
|**Endowment Funds**|||||||
|JM Noble Bequest|||||||
|**Restricted Funds**|||||||
|Wall of Stories|989|||||989|
|Ministry Assistance|3,756||1,173|151||4,778|
|**Total Restricted Funds**|**4,745**||**1,173**|**151**|**-**|**5,767**|
|**Designated Funds /**|||||||
|**Unrestricted**|||||||
|Trinity Youth|2,077|||250||1,827|
|Tiny Tots|2,208|||||2,208|
|Sunday School|736|||26||710|
|Café|5,226||2,117|153||7,190|
|**Total Unrestricted**|||||||
|**Fund**|**10,247**||**2,117**|**429**|**-**|**11,935**|
|**Total All Funds**|**14,992**||**3,290**|**580**|**-**|**17,702**|
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All Church of Scotland Congregations contribute to the National Stipend Fund.
This bears the cost of ministers ' stipends and employers contributions to the National Insurance and housing and Loan Fund.
Ministers are paid in accordance with the National Stipend scale which is related to years in service. For the year under review, the minimum stipend scale was £31,642 and the maximum in the 5th and subsequent years of service £38,884.
## **Note 11**
|**Note 11**||||||
|---|---|---|---|---|---|
|**Analysis**|**of Net Assets Between Funds**|||||
||**General**|**Designated**|**Restricted**|**Endowments**|**Totals**|
|Fixed Assets|||||-|
|Investments|||||-|
|Current Assets|14,405|11,934|5,767||32,106|
|**Net Assets at 31st December**|**14,405**|**11,934**|**5,767**|**-**|**32,106**|
17