# **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. 3 ## **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** 4 ## **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. 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. ----------------------------- 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| 7 |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| |---|---|---| 8 ## **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**| 12 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** 13 ## **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**| 14 |**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**| 16 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**| 17