WEST FIFE TRINITY CHURCH OF SCOTLAND (FORMERLY CARNOCK & OAKLEY PARISH CHURCH) ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 CONGREGATION NO.. 241495 (formerly 241452) CHARITY NO,. SC010676
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 CONTENTS PAGES Trustees, Annual Report Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the AcKounts 10-13
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH TRUSTEES, ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Structuro, Governance and Management Governing Document The Church is administered in accordance with the terms of the Unitary Constitution. Union with Tulliallan & Kincardine Parish Church and Saline & Blairingone Parish Church On 1 ¥1 January 2026 the Church entered into a Union with Tulliallan & Kincardine Parish Church and Saline & Blairingone Parish Church. The charity number of this charity has been retained. The Church name changed as at the date of Union to West Fife Trinity Church of Scotland. A service to mark the Union look place under the auspices of Fife Presbytery on 8th February 2026. The elders of all three former churches became the Kirk Session of the united congregalion. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. 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 established a number of sub-commiltees in respect of key areas. Members of the congregalion who have the skills and commitmenl to contribute lo the management affairs of the Church, can become members of the sub-committees. Organisational Structure The Kirk Session, which meets approximately eight times a year, is responsible for all affairs within the Church. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbyterian in polity. It exists to glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a dislinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates wilh other Churches in various ecumenical bodies in Scotland and beyond.
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH TRUSTEES, ANNUAL REPORT cont'd YEAR ENDED 31 DECEMBER 2025 Reference and administrative infomiation Charity Name.. West Fife Trinity Church of Scotland Charity Registration Number.. SC010676 Congregation Referen Number.. 241495 {formerly 2414521 Contact Address". 2 North Row Charfestown Fife KY113EL Trustees Rev Elizabeth Kenny Ilnterim Moderator and Locum Minister) (Retired 31 December 20251 Rev Scott Raby Ilnterim Moderator and Locum Minister) (Appointed 1 January 2026) Robert L Baker Harold Harbinson George S Watt Alexander J Muirhead (Session Clerk) Douglas Roe Margaret P C Cooper Andrew W Croxford CA (Treasurer) Isobel A Gibson (Retired 31 December 2025} May D W Forrest (Retired 31 Dember 2025) Shonaid Smith {Retired 31 December 2025} James M Hogg (Retired 15 January 2026) Winifred Narbrough Peler Sinclair (Retired 15 January 2026) Mina Kyle Judith A Croxford The following members of the Kirk Sessions of Tulliallan & Kincardine Parish Church and Saline & Blairingone Parish Church became members of the Kirk Session on 1 January 2026. Tulliallan & Kincardine Parish Church Francis Binnie Hugh Bryson Rena Dickie Avril Geddes Rebecca Dryburgh Mary McDonald Isobel Taylor Euni Smith Duncan Forsyth Ruth Aitken Alan Menzies Peter Park Elizabeth Sinclair (Resigned 3 February 2026) Fred Kidd {Resigned 24 January 20261 Billy Turnbull Jean Walla Marion McGregor Rayna Lumsden Sandy Jack
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH TRUSTEES, ANNUAL REPORT cont'd YEAR ENDED 31 DECEMBER 2025 Reference and administrative information Icont'd) Trustees (cont'dl Saline & Blairin one Parish Church Patricia Bagnall Loma Cochrane Ada Cooper Margaret Graham Joyce Hope John Hull Alasdair Macrae Janelte McNaught Peter Philp Andrew Smith Ena Stevenson Irene Wardell Independent Exarniner Fiona Haro CA, 3 Castle Court, Carnegie Campus, Dunfermline, Fife, KY11 8PB Bankers Bank of Scotland. 1 Bothwell Slreet, Dunfermline, Fife, KY11 3AG
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH TRUSTEES, ANNUAL REPORT cont'd YEAR ENDED 31 DECEMBER 2025 Achievements and Perfom)ance During 2025, we continued to worship in our church building at Oakley throughout the year. We held various fundraising events such as a strawberry tea, and a Christmas fayre and social. We also shared in a harvest social event with our neighbours at Culross and Torryburn. These fundraising events are a great source of finance to the Church bul are also opportunities lo work together and reach the wider community. In addition to the above events a Bible Study is held on Mondays, and the Fellowship Group arranged the monthly fellowship meetings T@2. Other church groups including the Guild. the Scrabble Group and the Art Group were also able to meet throughout the year and make generous donations to our church finanS. The Art Group ceased to meet during the year. The flower ministry continued during 2025 and from the cards and letters reived, we know how much this is appreciated by those reIving the flowers. The funds received from the sale of the Carnock Church building in 2022 and the manse in 2024 is retained by the General Trustees but is available for us to maintain our church building. The funds are invested by the General Trustees and the income generated can be used towards maintenanc6 of the church at Oakley as well as other building costs such as insurance and heating. The appointment of an Interim Moderator is the responsibility of Fife Presbytery. The Kirk Session was pleased when a former retired minister, Rev Elizabeth Kenny, was approached in late 2022 and indicated her willingness to come back and was willing to undertake both the role of Locum Minister and Interim Moderator. This is in the form of leading Sunday worship and the provision of two days per week for pastoral duties. This continued throughout 2025 until the Union of our Church with Tulliallan & Kincardine Parish Church and Saline & Blairingone Parish Church on ISI January 2026. The Kirk Session and the congregation are grateful for all her support over Ihe pasl three years. Fife Presbytery appointed Rev Scott Raby as Interim Moderator and Locum Minister from 1st 2026. January Statement of Trustees. Responsibilities The members of the Kirk Session must prepare financial statements which give sufficient detail to 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, whi¢h, on request. must reflect the financial position of the ChurGh at that time. This must be done lo ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by Ihe 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.
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH TRUSTEES, ANNUAL REPORT cont'd YEAR ENDED 31 DECEMBER 2025 Reserves Policy 11 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 £55,877. Due to the funds held by the General Trustees following the sale of the church al Carnock and the manse, there is no need lo maintain a separate fabric fund as property maintenance costs can be met from the funds held by the General Trustees. Funds amounting to £607 are held by various Congregational Organisations in furtherance of their activities. The Church holds £1,000 of Restricted Funds for the purpose specified in Note 2. Financial Review Our regular offerings in 2025 are in line with 2024. Our Giving to Grow payments inGreased in the year from £11,858 to £23,762. The increase reflected the change by removing vacancy allowan but no longer charging for locum costs. Funds of £9,079 were received from the General Trustees to meet property costs, repairs, and equipment purchased in the year. Heat and light costs were in credit in the previous year. This arose because of an incorrect amount taken from the bank account by our former energy supplier in 2023. Following a complaint, this was repaid in 2024. Most of our other costs were in line with the previous year other than repairs to the building and equipment purchased in the year, but these costs were recovered from the funds held by the General TrLfStees. There was a surplus for the current year in the General Fund of £4,520. Transfers from Congregational Organisations of £600 gave a final surplus for the year of £5,120. During 2021 the Trustees of the Alexander Mitchell Trust closed ils bank account and Iransferred the remaining funds of £1,998 to the Church to be used by the Kirk Session in accordance with the original Trust. The Trustees of the Alexandef Mitchell Trust are also members of the Kirk Session. The remaining funds were distributed during the year, and the Trust has now been wound up. The General Trustees hold funds arising from the sale of the former manse and church building in Carnock which were sold in 2022 and 2024 respectively. Al the beginning of the year the capital balance stood at £428,796 with a further £8,427 in a Revenue account representing interest earned on the capital accounl less surns drawn down for fabric and other property costs. The capital balance is unchanged during the year. During the year interest of £19,386 was received. Claims for property costs of £9,079 were received and after administration charges, the balance of the Revenue Account at the end of the year stood at £18,264.
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH TRUSTEES, ANNUAL REPORT cont'd YEAR ENDED 31 DECEMBER 2025 The Future As noted above, the church became a Union of three congregations on 151 January 2026. The new Kirk Session met for a conference on 24 January 2026 to finalise office bearers and other posts and lo set OLrt a vision for the Union as we look to go foward in faith. A vital part will involve working with Fife Presbytery and Ihe Vacancy Advisory Committee to consider the ministry going forward. A Nominating Committee will be appointed by the congregation and once the Parish Profile has been prepared, the search for a minister to lead our Union will begin. Approved bx the Kir Session on 5th March 2026 and signed on Iheir behalf by.. Alexander Muirhead Session Clerk
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH REPORT OF THE INDEPENDENT EXAMINER Independent Examiner's Report to the Trustees of West Fife Trinity Church of Scotland I report on the Accounts of the charity for the year ended 31 December 2025, which are set out on pages 8 to 13. Respective Responslbilities of Trustees and Examiner The charity's Iruslees are responsible for the preparation of the Accounts in accordan with the terms of the Charities and Trustee Investment (Scollandl Act 2005 {'the 2005 Acl"} and the Charities Accounts (Scollandl Regulations 2006 las amended) { the 2006 Regulations"). The charity's trustees consider that the audit requirement of Regulation 10{1)Idl of the 2006 Regulations does not apply. It is my responsibility to examine the Accounts as required under section 44{1 }(cl of the 2005 Act and lo stale whether particular matters have come to my attention. Basis of Independent Examiner's Statement An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the Accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the Accounts and seeks explanations from the trustees concerning any such matters. The procedLtres 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 ihe Accounts. Independent Examtner's Statement 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.. lo keep accounting records in accordance with Section 4411){a} of the 2005 Act and Regulation 4 of the 2006 Regulations., and to prepare Accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations have not been met., or to which, in my opinion. attention should be drawn in order to enable a proper underslanding of the Accounts to be reached. Fiona Haro CA 3 Castle Court Carnegie Campus Dunfermline Fife KY11 8PB 19 March 2026
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBER 2025 Unr8slrict8d Funds 2025 Restricted Funds 2025 Total 2025 Total 2024 Notes Recei Offerings Fundraising Events Bank & Deposit Interest 31,735 1,075 1,140 31,735 1,075 1,140 34,671 2,055 1,279 33.950 33,950 38,005 General Trustees Other Income 9,079 733 9,079 733 13,742 901 Total Recei ts 43,762 ments Charitable Aclivities Costs of generating Funds 39,036 173 1,998 41,034 173 39,382 116 Totsl Pa ments 39,209 1,998 Excess of Receipts over Payments for the year 4,553 1,998 2,555 13,150
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH STATEMENT OF BALANCES AS AT 31 DECEMBER 2025 Unrestricted Funds Restricted Funds Total 2025 Total 2024 Bank & De osit Balances Balances brought forward 51,324 2,998 54,322 41,172 Movement in Year: Exces5 of Receipts over Payments for the year 4,553 1,998 2,555 13,150 Balances carried fOard 55,877 1,000 54,322 Assets General Truslees Claims Gift Aid recoverable 1,127 1,333 1,127 1.398 2,460 2,460 2,780 Liabilities Accruals 492 492 267 The Accounts were approved by the Kirk Session on 5th March 2026. For and on behalf of the Kirk Session Sèssion Clerk Ale ander Muirhead Treasurer Andrew Croxford CA
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 1. Preparation of Accounts The accounts are presented on a receipts and payments basis. 2. Movements in Funds At1 January 2025 At31 December 2025 Incoming Resources Outgoing Resources Transfers Restrictsd Funds Mrs Helen Dawson Sunday School Fund Alexander Mitchell Trusl 1,000 1,998 1.000 1,998 2,998 1,998 1,000 Unrestricted Funds General Fund Congregational Organisations 50.150 1,174 41,568 2,194 37,048 2,161 600 600 55,270 607 51,324 43,762 39,209 55,877 Total Funds 54,322 43,762 41,207 56,877 Pur oses of Restricted Funds Mrs Helen Dawson Sunday School Fund.. This is a fund to provide for the work of the Sunday School. Application was submitted to OSCR to transfer the fund to the General Fund and approval was granted on 131h January 2026 and the transfer has now been approved by thè Kirk Session. Alexander Mitchell Trusl.. This fund was received in 2021 to be used by the Kirk Session in accordance with the fomier Alexander Mitchell Trust. All funds were distributed during Ihe year, and the Trust has been wound up. Pur oses of Desi nated Funds Congregational Organisations.. These represent funds held by Congregational Organisations and include the Guild, the Scrabble Group and the Flower Fund, in furtherance of their activities. 10
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH NOTES TO THE ACCOUNTS cont'd Analysis of Offerings Unrestricted Funds Restricted Funds Total 2025 Total 2024 Offerlngs WFO (non - Gift Aid) Gift Aid Tax Recovered Open Plate Legacies Other Congregational Organisations 3,059 15,411 5,517 5,004 500 50 2,194 3,059 15,411 5,517 5,004 500 50 2,194 2,968 16,291 5,576 4,431 50 5,355 31,735 31,735 34,671 Analysls of Payments Unrestricted Funds Restrlcted Funds Total 2025 Total 2024 Charitable Activities Giving to Grow (See note 5 below) Locum Costs Presbytery Dues Organist Pulpit Supply Fabric Repairs & Maintenance Insuran Heat and Light Fittings and Equipment Broadband Other Expenses Congregational Organisations 23,762 785 797 1,670 23,762 785 797 1,670 11,858 9,284 797 2,690 1,351 2,146 2,783 514 377 2,690 1,351 2.146 2,783 514 2,375 2,161 4,906 1,366 (2,822) 8,396 423 633 4,541 1,998 39,036 Costs of generating Funds WFO envelopes 1,998 41.034 39,382 173 173 116 39,209 1,998 41,207
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH NOTES TO THE ACCOUNTS cont'd Giving to Grow Allocation 2025 2024 Total allocation Less.. Transition funding Less.. Endowment income Less.- Glebe rent Less.. Vacancy allowance 25,778 (1,130} 1666) (220) 23,890 (676) (160} 11,196 23,762 11,858 Analysis of Net Assets Between Funds General Designated Restricted Total Current Assets Current Liabilities 55,270 607 1,000 56,877 Net Assets at 31 December 2025 55,270 607 1,000 56,877 Minister's Stipend All Church of Scotland congregations contribute lo the National Stipend Fund, which bears the costs of all ministers. stipends and employer's contributions for National Insurance. pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale which is related lo years of servi. For the year under review, the minimum stipend was £32,433 and the maximum stipend in fifth and subsequent years of seNice £39,856. Trustee Remuneration and Related Party Transactions No Trustee or a person related lo a trustee had any personal interest in any contract or transaction entered into by the charity during the year. Connected Charities The Church, through the members of the Kirk Session, also controls the Alexander Mitchell Trust, a registered charity number SC012614. The Trust exists for the relief of poverty. All funds were distributed during the year ended 31 December 2025 and the Trust has been wound up. 12
WEST FIFE TRINITY CHURCH OF SCOTLAND FORMERLY CARNOCK & OAKLEY PARISH CHURCH NOTES TO THE ACCOUNTS cont'd 10. Collections for Third Parties 2025 2024 SMILE Dunfermline Foodbank Gaza ReliefAppeal Barnardo's 366 130 2,000 634 2,634 496 11. Funds held on behalf of others During the previous year, funds of £1,800 were received from Fife Presbytery for the creation of Lego Clubs by the 8 congregations making up the Wesl Fife Villages. This does not form part of these accounts bul is held within our bank account until the funds are spent. During the year £311 was spent leaving a balance £1,489 at the end of the year. 13