THE CHURCH OF SCOTLAND
CARNOCK & OAKLEY PARISH CHURCH
ACCOUNTS FOR THE YEAR ENDED
31 DECEMBER 2024
CONGREGATION NO.. 241452
CHARITY NO.. SC010676

THE CHURCH OF SCOTLAND
CARNOCK & OAKLEY PARISH CHURCH
ACcou￿rrY FOR THE YEAR ENDED
31 DECEMBER 2024
CONTENTS
PAGES
Trustees, Annual Report
Report of the Independent Examiner
Receipts and Payments Account
statement of Balances
Notes to the Accounts
9-11

CARNOCK & OAKLEY PARISH CHURCH
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
structure, Governance and Management
Governing Document
The Church is administered in accordance wilh the terms of the Unitary Constitution.
Recruitment and Appointment of Trustees
Members of the Kirk Session aro the charity Irustees. The Kirk Session members are the elders of
the Church and are chosen from those members of the church who are considered to have the
appropriate gifts and skills. The Kirk Session has eslablished a number of sub-committees in respect
of key areas. Members of the congregation who have the skills and commitment to contribute lo the
management affairs ofthe Church. can become members oflhe sub-committees.
Slnc8 the end of the year,
was appointed as Session Clerk lo allo
lo lak8 up an appointment as
ession Clerk wilh Culross & Torryburn Paris
meantime, Sandy remains a member of our church.
urc
Organlsatlonal Structure
The Kirk Session. which meets approximately eight times a year, is responsible for all affairs within
the Church.
ObJa¢tlves and Actlvltles
The Church of Scotland is Trinitarian in doclrine, Refonned in tradition and Presbyterian in polity. It
exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a
national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the
people in every parish of Scotland through a territorial ministry. It Co-operates with other Churches in
various ecumenical bodies in Scotland and beyond.
The Church provides a place of worship in Oakley with services of worship taking place al 10.00am.
The premises at Oakley are normally used throughout the year for soclal and fundralsing events.

CARNOCK & OAKLEY PARISH CHURCH
TRUSTEES. ANNUAL REPORT
cont'd
YEAR ENDED 31 DECEMBER 2024
Reference and admlnlstratlve Informatlon
Charity Name:
Carnock & Oakley Parish Church
Charity Registration Number..
SC010676
Congregation Reference Number:
241452
Contact Address:
Trustaes
Kirk Session
Independent Examlner
Bankers
Bank of Scotland, 1 Bothwell Stre81. Dunfermline. Fife, KY113AG

CARNOCK & OAKLEY PARISH CHURCH
TRUSTEES. ANNUAL REPORT
Cont'd
YEAR ENDED 31 DECEMBER 2024
Achievements and Perfomiance
During 2024. we continued to worship in our church building at Oakley throughout the year. We held
Various fLJndraising events such as a plant sale, a stravwberry tea, and a Christmas fayre and social.
We also shared in a harvest social event wilh our neighbours at Culross and Torryburn. These
fundraising events are a great source of finan￿ to the Church but are also opportunities lo work
togelhèr and reach th6 wlder community.
In addition lo the above evenls 8 Bible Study is held on Mondays and the Fellowship Group were able
to arrange the monthly fellowship rneetings T@2. Other church groups including the Guild, the
Scrabble Group and the Art Group werè also able lo meet throughout the year and make generous
donations lo our church finances.
The flower ministry conlinued during 2024 and from the cards and letters received. we know how
much this is appreciated by those receiving the flowers.
Inslead of asklng for harvest goods, an opportunity was given lo members to donate money to
Dunfermline Foodbank and the sum of £130 was collected.
The funds received from the sale of the Carnock Church building in June 2022 and the manse during
2024 is relained by the General Trustaes bul is available for us lo maintain our church building. This
source of funds allowed us lo deal with some maintenance work required on the church at Oakley and
continued improvements to our sound system. Since June 2024, we can also use these funds to meet
other buifding costs such as insurance and heating.
The appointment of an Interim Moderator is the res
ife Presbytery. The Kirk Session
was pleased when a former retired minister.
was approached in late 2022 and
indicated her willingness to come back and was willing to Ljndertake both the role of Locum Minister
and Interim Moderator. This is in the form of leading Sunday worship and the provision of one day
per week for pasloral duties. This has continued throughout 2024, and the Kirk Session and the
congregab'on are grateful for all her support. The on8 day a week of pastoral care increased to two
days from 1" January 2025.
On5ibilil of
Statement of Trustees, Responslbllltl•s
The members of the Kirk Session must prepare financial statements which give sufficient detail lo
enable an appreciation of the transactions of the Church during the financial year. The members of
the Kirk Session are responsible for keeping proper accounting records. which, on request, must
reflect the financial position of the Church at that time. This musl be done lo ensure thal the flnancial
statements comply with the Charities and Trustee Inveslmenl (Scollandl Act 2005, the Charit18S
Accounts (Scotlandl Regulations 2006 and the Regulations Anent Congregational Finance approved
by the General Assembly of the Church of Scotland in 2007. They are also responsible for
safeguarding the assets of the Church and must take reasonable steps for the prevention andlor
detection of fraud and other irregularities.

CARNOCK & OAKLEY PARISH CHURCH
TRUSTEES. ANNUAL REPORT
Cont'd
YEAR ENDED 31 DECEMBER 2024
Reserves Poll¢y
It is the Trustees, objective to hold reserves of approximately six months, expenditure, excluding
designated funds. At the year end, the Church held unrestricted funds of £51,324. Due lo the funds
held by the General Trustees following the sale of the church at Carnock and the manse, there is no
longer a need to maintain 8 separate fabric fund as property maintenance costs can be met from the
funds held by the General Trustees.
Funds amounting to £1,174 are held by various Congregational Organisations in furtherance of their
activities.
The Church holds £2.998 of Restricted Funds for the purpose specified in Note 1.
Financial Revlew
Our regular offerings in 2024 are in line wilh 2023.
Our Giving to Grow payments decreased in the year from £13,899 10 £11,858 atter deducting a
vacancy allowance of £11,196 in both years. Funds of £13.742 were received from the General
Trustees to meet property costs, repairs, and equipment purchased in the year.
Heat and light costs were in credit during 2024. This arose because of an incorre¢l amount taken
from the bank account by our former energy supplier in the previous year. Following a complaint, this
was repaid in the current year.
Most of our other costs were in line with the previous year other than repairs to the building and
Èquipment purchased in the year, but these costs were recovered from the funds held by the General
Trustee5.
There was a surplus for the current year in the General Fund of £12,336.
During 2021 the Trustees of the Alexander Mitchell Trust closed its bank account and transferred the
remaining funds of £1,998 to the Church to be used by the Kirk Session in accordance wilh the
original Trust. The Trustees of the Alexander Mitchell Trust are also members of the Kirk Session.
The manse in Carnock was put on the market during 2023. The manse was sold in March 2024 for
the sum of £310,500. Afler deducting selling costs and a levy charged by the General Trustees,
£274,845 was added lo the funds held on our behalf by the General Trustees. At the end of the year
the capital balanc8 Stood at £428,796 with a further £8,427 in a Revenue account representing
interest earned on the capital account less sums drawn down for fabric and olher property costs.

CARNOCK & OAKLEY PARISH CHURCH
TRUSTEES. ANNUAL REPORT
Cont'd
YEAR ENDED 31 DECEMBER 2024
The Future
The Presbytery Mission Plan has been circulated to all congregation5 within Fife Presbytery. This has
been considered by the Kirk Session and shared with the congregation. We are currently in
discussions wilh our neighbouring Parishes in the West Fife Villages lo identify ways of working
together and our plans for the future.
Al the lime of this Report, the Kirk Session's preferred way forward for our congregation is to form a
union with our neighbours in Tulliallan & Kincardine and Saline & Blairingone but to maintain links with
the other churches in West Fife for shared mission and outreach projects.
Part of the process of Presbytery Mission Planning is to assess the ne￿ for our curr8nt number of
Church buildings. The Kirk Session believes the Church building at Oakley is well placed both
geographically and facilities lo be part of the plan for the West Fife Villages. The proceeds from the
sale of Carnock Church and manse has already been used to allow improvements lo be made to the
building in Oakley.
The church faces many challenges, in terms of numbers, buildings and finances, but the Kirk Session
remain committed to providing a ministry in our Parish which is relevant and suitable for our needs
both now and in the fulure.
Approved by th
2025 and signed on their behalf by:
ession
er

CARNOCK & OAKLEY PARISH CHURCH
REPORT OF THE INDEPENDENT EXAMINER
Independent Examiner's Report to the Tru5tg95 of Carnock & Oakley Parish Church
I report on the Accounts of the charity for the year ended 31 December 2024, whlch are set out on
pages 7t0 11.
Respective Responsibilities of Tru51905 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 (Scolland) Act 20051 Ihe 2005 Act'l and the Charit16S
Accounts (Scolland} Regulations 2006 las amended) ("the 2006 Regulations").
The charity's trustees consider that the audit requirément of Regulation 1011)Id} of Ihe 2006
Regulations does not apply. It is my responsibility to examine the Accounts as required under section
44{1 }{c> of the 2005 Act and lo state whether parilcular matters have come to my attentlon.
Basls of Independent Examlnèrfs Stalament
An examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl
Regulations 2006. An examination includes a review of the accounting records kept by Ihe charity
and a comparison of the Accounts presented with those records. It a150 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 nol provide all the evidence that would be reqtjired
in an audit and consequently, I do not express an audit opinion on the view given by Ihe Accounts.
Independent Examiner's Statemont
In the course of my examination. no matter has come to my attention
which gives me reasonable cause to believe that in any material respect the requirements..
to keep accounting records in accordance with Section 44(1lla) of tho 2005 Act and
Regulation 4 of the 2006 Regulations., and
lo prepare Accounts which accord wilh the accounting records and comply with
Regulation 9 of the 2006 Regulations have not been met-, or
to which, in my opinion. atlention should be drawn in ordér to enable a proper understanding of
the AcTr)unts to be reached.
24 Februar
2025

CARNOCK & OAKLEY PARISH CHURCH
RECEIPTS AND PAYMENTS ACCOUNT
YEAR ENDED 31 DECEMBER 2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Total
2024
Total
2023
Notes
Recel ts
Offerings
Fundraisin9 Events
Bank & Deposit Interest
34,671
2,055
1,279
34.671
2,055
1,279
34,484
4,090
864
38,005
38,005
39.438
General Trustees
other Income
13,742
901
13,742
901
51.600
964
Total Recei
ts
52,648
52,648
92,002
Pa ments
Charitable Activities
Costs of generating Funds
39,382
116
39.382
116
84.600
134
Total Pa ments
39,498
84,734
Excess of Receipts over
Payments for the yeaf
7,268

CARNOCK & OAKLEY PARISH CHURCH
STATEMENT OF BALANCES
AS AT 31 DECEMBER 2024
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
Bank & De
osit Balances
Balances brought fotward
38.174
2.998
41.172
33,904
Movement in Year:
Excess of Receipts over
Payments for the year
13,150
13,150
7,268
Balances carried forward
51,324
2,998
54,322
41,172
Assets
Heat and Light refund
Gift Aid recoverable
4,305
1.403
1,382
1,382
1,382
Llabililios
Other credilors
The Accounts were approved by the Kirk Session on 23 February 2025.
Kirk
sion
Sesslon Clerk
Treasurer

CARNOCK & OAKLEY PARISH CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1. Movements in Funds
At1
January
2024
At31
Decembèr
2024
Incomlng
Resources
Outgolng
Resources
Transfers
Restricted Funds
Mrs Helen Dawson
Sunday School Fund
Aexander Mitchell Trust
1.000
1,000
1.998
2,998
2,998
Unrestricted Funds
General Fund
Congregational Organisations
36,889
1,285
47,293
5,355
{34,957)
4.541
925
925
50,150
1,174
38,174
52.648
39,498
51.324
Total Funds
41,172
52,648
39,498
54,322
Pur
oses of Restricted Funds
Mrs Helen Dawson
School.
Sunday School Fund.. This is a fund to provide for Ihe work of the Sunday
Alexander Mitchell Trusl.. This fund was received in 2021 to be used by tho Kirk Session in
accordan￿ with the former Alexander Mitchell Trust.
Pur
oses of Desi
nated Funds
Congregational Organisalions.. These represent funds held by Congregational Organisations and
include the Guild, the Scrabble Group and the Flower Fund in furtherance of their activities.

CARNOCK & OAKLEY PARISH CHURCH
NOTES TO THE ACCOUNTS
Cont'd
Analysis of Offerings
Unrestrl¢ted
Funds
Restricted
Funds
Total
2024
Total
2023
Offerlngs
WFO (non - Gift Aid}
Gift Aid
Tax Recovered
Open Plate
Legacies
Other
Congregational Organisations
2.968
16,291
5,576
4,431
2,968
16,291
5,576
4,431
3,935
14,136
6.108
5,715
1,200
80
3,310
50
5,355
50
5,355
34,671
34,671
34,484
Analysis of Payments
Unrestricted
Funds
Restrlcted
Funds
Total
2024
Total
2023
Charitable Activities
Giving lo Grow
Locum Costs
Presbytery Dues
Minister's Expenses
Pulpit Supply
Fabric Repairs & Maintenance
Insurance
Heat and Light
Fillings and Equipment
Broadband
Other Expenses
Congregational Organisations
11,858
9,284
797
11,858
9,284
797
13,899
8,111
723
4,906
1,366
(2,8221
8,396
423
633
4,541
4.906
1.366
12,822}
8,396
423
633
4,541
23,154
1,673
5,279
28,803
418
419
2,121
39.382
39.382
84.600
Costs of generating Funds
WFO envelopes
116
116
134
39,498
39,498
84,734
Analysis of Net Assets Between Funds
General
Designated
Restri¢ted
Total
Current Assets
Current Liabilities
50,150
1,174
2.998
54.322
Net Assets at 31 December 2024
50,150
1,174
2,998
54,322
10

CARNOCK & OAKLEY PARISH CHURCH
NOTES TO THE ACCOUNTS
Cont'd
Minister's Stipond
All Church of Scotland congregations contribute lo the National Stipend Fund, which bears the
costs of all ministers, stipends and employer's Contribut￿On$ for National Insurance, pension and
housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale,
which is related to years of service. For the year under review. the rllinimum stipend was £31,642
and the maximum slipend in fifth and subsequent years of service £38,884.
Trustee Remuneration and Related Party Transactions
No Trustee or a person related to a trustee had any personal interest in any contract or transaction
entered into by the charity during the year.
Connected Charltles
The Church, through the members of the KI￿ Session, also controls the Alexander Mitchell Trust,
a registered charity number SC012614. The trust exists for the relief of poverty. There was no
income or expenditure during the year ended 31 December 2024. The Trust closed ils bank
account and transferred the fvnds to the church for safekeeping until a use for the remaining funds
can be found in accordance with the original Trust Deed.
Collections for Third Parties
2024
2023
SMILE
Dunfemiline Foodbank
366
130
354
300
496
654
Funds held on behalf of others
During the year funds of £1,800 were received from Fife Presbytery for the creation of Lego Clubs
by the 6 congregations making up the Wesl Fife Villages. This does not form part of our ac¢oun*s
but is held within our bank account until the funds are spent. The balance remains at £1,800 at the
end of the year.