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 De￿mber 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 finan￿S. The Art Group ceased to meet during the year.
The flower ministry continued during 2025 and from the cards and letters re￿ived, we know how
much this is appreciated by those re￿Iving 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 fO￿ard
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