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 2025
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
Mrs Catriona Reidpath, Interim Moderator (From July 2023)
Mr John Bain, Session Clerk.
Mrs Margaret Steven Mrs Ella Coates Mr John Easton Mrs Elizabeth Hunter Mrs Sarah Young Ms Lorraine Keir
Mrs Maureen Addison Mrs Joyce Darling Mrs June Easton Mr William Kinnell Mrs Mary Scott
Mrs Jeanette Bell Mr Mitchell Drysdale Mr David George Mr Michael Loveday Mr Alex Morton
Locum Minister:
Rev Reginald F Campbell
Session Clerk: John Bain
Treasurer: John Bain (Interim)
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.
Services of Worship are held every Sunday at 1030am, alternating between the churches at Cowdenbeath and Crossgates. Services are also available via the Zoom platform for those not so able to attend in person. Additionally, the first Sunday of the month, 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 Crossgates 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, Local Choir, Majorettes, Taekwondo and a Parent and Toddler group. The halls are regularly used for Birthday parties and social 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 holds monthly services at two local care homes.
Mr Michael Loveday continues to lead as the Pastoral Care co-ordinator and arranges hospital and home visits to those in need of care for chat and support.
The Session Clerk continues meantime to act as treasurer until a new person has been found and appointed. The Elders continue to be updated on the Safeguarding requirements on the advice from the Church of Scotland General Trustees and Presbytery and is co-ordinated by the appointment of Ms Lorraine Keir.
The Fabric committee require a new convenor due to the retiral of the previous. The Session Clerk is standing in meantime.
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.
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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 late Ms Inglis, 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 2025. £34,716 Note: This total does not include the 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: ……19[th] March 2026………………………
Signed: ………John Bain……………………………
John Bain Session Clerk
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Independent Examiner’s Report
For the year ended 31st December 2025
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 2025 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.
-
Which gives reasonable cause to believe that, in any material respect the requirements:
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1.1 to keep the accounting records in accordance with section 44(1)(a) of the 2005 Act, and
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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
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To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
----------------------------- Signed ------------------19/03/2026------------------- Dated
AMG Chartered Management Accountants ` 74 Bank Street, Lochgelly, Fife, KY5 9QJ T. 01592 780038
5
Scottish Charity SC003799
Cowdenbeath Trinity Church Congregational Number 241456
Consolidated Receipts and Payments Account Year ended 31st December 2025
| RECEIPTS Unrestricted Restricted Endowments Total 2025 Total 2024 Notes £ £ £ £ £ Donations 1 29,906 400 - 30,306 35,461 Gift Aid 2 6,685 - - 6,685 10,119 Legacies 3 11,599 - - 11,599 5,000 Funeral 1,329 - - 1,329 - Fund Raising - - - - - Interest - - - - - Investments 4 - - 167 167 167 Rental of Halls 5 6,430 - - 6,430 6,636 Grants 6 3,650 - - 3,650 - Fund Transfers 7 3,000 - - 3,000 6,103 Cash 600 - - 600 941 Other 8 2,326 - - 2,326 3,134 |
|
|---|---|
| Total Receipts 65,525 400 167 66,092 67,561 |
|
| Payments Cost of Generating Funds 226 26 - 252 429 Charitable Activities 9 58,051 - - 58,051 73,030 Governance - - - - - Special Collections for Third Parties 2023 10 980 - - 980 1,358 Cash 1,121 - - 1,121 420 Fund Transfers 3,600 - - 3,600 - |
|
| Total Payments 63,978 26 - 64,004 75,237 |
|
| Excess Receipts over payments 1,547 375 167 2,088 -7,676 Transfer to and from Funds - - - |
|
| Surplus/Deficit for the Year 1,547 375 167 2,088 -7,676 |
6
Cowdenbeath Trinity Church Consolidated Cash Funds Year ended 31st December 2025
| Cowdenbeath Trinity Church Consolidated Cash Funds Year ended 31st December 2025 |
|||||
|---|---|---|---|---|---|
| 2025 Balances | |||||
| Notes | Unrestricted | Restricted |
Endowments | Totals | Totals |
| 2025 | 2024 | ||||
| £ | £ |
£ | £ | £ | |
| Cash and Bank (Opening | |||||
| Balances) | |||||
| Balances 1st January 2024 as per bank | |||||
| Main Account | 14,405 | - | - | 14,405 | 24,290 |
| Café Funds | 7,190 | - | - | 7,190 | 5,226 |
| Special Projects | 5,767 | - | - | 5,767 | 4,745 |
| Trinity Youth | 4,744 | - | - | 4,744 | 5,020 |
| Church of Scotland Investors | |||||
| trust fund | - | - | 3,086 | 3,086 | 3,058 |
| Cash | 521 | - | - | 521 | - |
| Restricted funds | |||||
| adjustments | -5,766 | 5,766 | - | - | - |
| Total | 26,861 | 5,767 | 3,086 | 35,713 | 42,339 |
| Reconciling Item | - | - | - | - | - |
| Opening Balance | 26,861 | 5,766 | 3,086 | 35,713 | 42,339 |
| Surplus / Deficit (movement | |||||
| for the year) | |||||
| Main Account | 616 | - | - | 616 | -9,885 |
| Café Funds | 1,695 | - | - | 1,695 | 1,964 |
| Special Projects | 375 | - | - | 375 | 1,022 |
| Trinity Youth | -76 | - | - | -76 | -277 |
| Church of Scotland Investors | |||||
| trust fund | - | - | 92 | 92 | 28 |
| Cash | -521 | - | - | -521 | 521 |
| Restricted funds | |||||
| adjustments | -375 | 375 | - | - | 0 |
| New Movement | 1,714 | 375 | 92 | 2,181 | -6,627 |
| Cash and Bank (Closing Balances) | |||||
| Balances 31st December 2025 | |||||
| Main Account | 15,021 | - | - | 15,021 | 14,405 |
| Café Funds | 8,886 | - | - | 8,886 | 7,190 |
| Special Projects | 6,141 | - | - | 6,141 | 5,767 |
| Trinity Youth | 4,668 | - | - | 4,668 | 4,744 |
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| Church of Scotland Investors | ||||||
|---|---|---|---|---|---|---|
| trust fund | - | - | 3,178 | 3,178 | 3,086 | |
| Cash | - | - | - | - | 521 | |
| Restricted fund adjustments | 10 | -6,141 | 6,141 | - | - | - |
| Closing Balances | 28,575 | 6,141 | 3,178 | 37,894 | 35,713 |
| Funds Invested in Church of Scotland Investors trust J M Noble. Bequest (Income for Fabric Purposes) Market Value |
2025 £ 3,178 |
2024 £ 3,086 |
|---|---|---|
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Main Account
Statement of Receipts and Payments
Year ended 31st December 2025
| RECEIPTS Donations Gift Aid Legacies Funeral 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 2025 Totals 2024 £ £ £ £ £ 29,906 - - 29,906 35,461 6,685 - - 6,685 10,119 11,599 - - 11,599 5,000 1,329 - - 1,329 - - - - - - - - - - - - - 167 167 167 4,635 - - 4,635 6,636 - - - - - 3,000 - - 3,000 6,103 2,326 - - 2,326 1,017 |
|---|---|
| 59,480 - 167 59,647 64,503 |
|
| - - 58,051 - - 58,051 73,030 - - - - - 980 - - 980 1,358 - - - - - |
|
| 59,031 - - 59,031 74,388 |
|
| 449 - 167 616 9,885 |
|
| 449 - 167 616 -9,885 |
9
Café Funds
Statement of Receipts and Payments
Year ended 31st December 2025
| 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 FUND TRANSFERS Total Payments Excess Receipts over payments Transfer to and from Funds Surplus/Deficit Surplus/Deficit for the Year |
Unrestricted Restricted Endowments Total 2025 Totals 2024 £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1,795 - - 1,795 - 3,650 - - 3,650 - - - - - - - - - - 2,117 |
|---|---|
| 5,445 - - 5,445 2,117 |
|
| 150 - - 150 153 - - - - - - - - - - 3,600 - - 3,600 - |
|
| 3,750 - - 3,750 153 |
|
| 1,695 - - 1,695 1,964 - - - - - |
|
| 1,695 - - 1,695 1,964 |
10
Special Projects
Statement of Receipts and Payments Year ended 31st December 2025
| 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 2025 Totals 2024 £ £ £ £ £ - 400 - 400 1,022 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|---|---|
| - 400 - 400 1,022 |
|
| - 26 - 26 - - - - - - - - - - - |
|
| - 26 - 26 - |
|
| - 375 - 375 1,022 - - - - - |
|
| - 375 - 375 1,022 |
11
Trinity Youth
Statement of Receipts and Payments Year ended 31st December 2025
| 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 2025 Totals 2024 £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - - - |
|---|---|
| - - - - - |
|
| 76 - - 76 277 - - - - - - - - |
|
| 76 - - 76 277 |
|
| -76 -76 -277 |
|
| -76 - - -76 -277 |
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These accounts were approved by the Kirk Session and signed on their behalf:
Date: …………19[th] March 2026……………………
Signed: ……………John Bain………………………
John Bain Session Clerk
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Notes to the Accounts
Note 1:
Analysis of Donations
| WFO OPEN PLATE Note 2. Gift Aid For the year 2025 |
£ 25,716 4,190 |
|---|---|
| 29,906 | |
| 6,685 |
Note 3
Legacy left by Ms Inglis £11,599
Note 4
Interest from investment fund £167
Note 5
A grant to assist with warm spaces, transferred to café fund £3,650
Note 6
| Note 6 | |
|---|---|
| Fund Transfer between accounts | |
| £ | |
| Café | 3,000 |
| Note 7 | |
| Other Income Details | £ |
| DONATIONS RECEIVED | 934 |
| DONATION | 875 |
| RETIRING | 475 |
| Life & Work | 42 |
| 2,326 |
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| Note 8 2025 £ Charitable Activities Ministry & Mission Giving to Grow 29,000 Presbytery Dues 1,425 Pulpit Supply 205 Locum 4,381 Organist 500 Staffing Locum Expenses - Council Tax - Cleaners 4,560 Fabric Repairs & Maintenance 4,194 Energy 6,438 Insurances 3,331 Manse - Local Costs Office 1,549 Outreach - Telecoms 1,504 Clean & Hygiene 677 Miscellaneous 74 Guild Gift Aid Council Waste 213 Donations Note 9 Sub Totals |
2024 £ 26,956 101 12,786 250 35,511 - - 5,246 4,560 10,701 8,463 4,381 - 13,963 1811 - 1,992 - 140 203 4,017 58,051 |
40,093 £ 5,246 23,545 4,146 |
|---|---|---|
| 73,030 |
15
Note 9
Special Collections for Third Parties
The Congregation has contributed to the following charities
| Christian Aid Poppy Scotland Foodbank Cross reach MND OR DONATION CROSSREACH |
2025 293 - 147 540 - |
|---|---|
| 980 | |
| 440 540 |
|
| 980 |
The Church very much appreciates the generosity of those who made these donations possible.
| Note 10 Endowment Funds JM Noble Bequest Restricted Funds Wall of Stories Ministry Assistance Total Restricted Funds Designated Funds / Unrestricted Trinity Youth Tiny Tots Sunday School Café Total Unrestricted Fund Total All Funds |
Movement in Funds Balance 1st January Incoming Resources Outgoing ResourcesTransfers Balance 31st December £ £ £ £ £ 989 - - - 989 4,778 400 26 - 5,152 |
|---|---|
| 5,767 400 26 - 6,141 2,077 - - - 2,077 1,957 - 38 - 1,919 710 - 33 - 677 7,190 5,445 750 3,000 8,885 |
|
| 11,934 5,445 821 3,000 13,558 |
|
| 17,701 5,845 847 3,000 19,699 |
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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
Analysis of Net Assets Between Funds
| General | Designated | Restricted | Endowments | Totals | |
|---|---|---|---|---|---|
| Fixed Assets | - | ||||
| Investments | - | ||||
| Current Assets | 15,021 | 13,554 | 6,141 | 34,716 | |
| Net Assets at 31st December 2025 | 15,021 | 13,554 | 6,141 | - | 34,716 |
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