The Church of Scotland Kelty Parish Church RECEIPTS & PAYMENTS For Year Ending 31 DECEMBER 2024 CHARITY NO: SC011004 CONGREGATION NO: 241469 Kelty Parlsh Church Admlnlstratl¥e Informatlon and reference Charlty Name: Kelty Church of Scotland ReiSstration.- sc Oii(N)4 Con8re8atlon Reference P40.. 24169 Contart Address Bankers: Royal Bank of Scotland Dunfermline (81 Branch 52-54 East Port Dunfermline Fif e KY12 7HB Kelty Parish Church Trustees, Annual Report for Year ended 31" December 2024 Structure, Governance and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitutio Forml Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session membeis ar of the church and are chDsen from those members of the church wh(; appropriate gifts and skills. Kelty Church continues in vacancy with I nteri ￿ Modeiator, appointed by Fife Presbytery with responsibility to oversee and a Kirk Session and congregation on legal matters. Organisational Structure Session meets 10 times annually to order the Spiritual and temporal alfairs of the ch Decisions are made by a sim ple majority of attending elders. Certain responsibil ities delegated to the Finance Committee and the Property Committee. As appropriate. Whilst the Church remains in a period of vacancy. Woiship continues using Pulpit Su provided by various Retired M inisters and reade 4ppoin at Kirk Session meeting on 28" April 2024.The Inle, '.e5 310 Deacon from our local area network and by in-house Church Elders, whorn have corn Weaving Worship course. All have the support of an Organist and Bible readers. Sadly 6 members died in 2024.they are a peace with the Lord. the trustees recognize this may have on the life ol their faith community as they prayeffully seek God's wisd missiDn. (Unitary the Elders vise the rch. re ply ed Locum g with the leted a e impact m in their Objectives and Activities T he Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyteri It exists to glorify God and to work for the advancement of Christ's, Kingdom through world. As a national Church it acknowledges a distinctive call and duty to bring the or religion lo the people of every parish of Scotland through a territorial minisliy. It coope other Churches, in various Ecumenical bodies. in Scotland anc Da'.,OY Kelty Church of Scotland continues under the Guidance of IM, supported by a fa ithfu l Kirk Session. As part of the church's wider Mission, the Sessio along with other eldefs, Posts a weekly live link of the Sunday Service to Kelty Kiik fa page via the audio-visual system, it is then posted to Kelty Church of Scotland Facebo member of the congregation posts a daily prayer and an elder posts the Church of Sco prayer. n in polity. ut the nances of ates with was Clerk book k page. A and daily The Finances are looked af ter by the Treasurer . Property is looked after by Property Conve ner As part of the Fife PMP. a large cluster was set up in the local area later divided into east and west unions. Kelty Church is Wofking towards becoming a Union in the West with Beath and Cowdenbeath North and Trinity Chu rch. Joint session meetings have taken place facilitated by Place of Hope. Further to these meetings a group wa5 Set up 015 members from each session to move forward the union. reporting back to i ndividual sessions. We h8ve joint services on the I, Sunday of each month in the 3 churches on a rotational basis The cluster (AucterderTan a nd Kinglassie, Lochgelly St. Serf's. Beath and /Cowde nbeath North,TTiriity and Kelty., meet regularly lor prayer and lellowship. There are generally 15 folk attend. We share prayers. or pray inwafdly with our thoughts. sing hymn5. followed by refreshments. The Churches in the cluster had a joint Alternative Nativity Service in Lochgelly Centre. Kelty Church Guild .The Guild continues to meet every two weeks. Jo J:tL,[id￿￿' LiJilois TobieLI'.,.r I",.eiti. service In Da Igety Church. In April we had a Daffodil Tea fundraiser. In July we went to Brechin Garden Centre, followed by High tea. We presented the World Day of Prayer and both were well received by the service and the Guild dedication service and bot were well received by the congregation. We hosted a Candle Tea for the congregation at Christmas Although we are a small group, we have been able to donate to various charities our speakers represented and continue to support Haiti Help with a standing order. We donated £500 to the Church towards cost of a new Church overhead Projector. All are welcome to the Guild men and women Carpet Bowls Club 2024 The Carpet Bowls Club has had another fun-lilled year of bowls with five new membeis joining us on Tuesday alternoons. We continue to visit Crossf ord once a year to play and Crosslord visit Kelty too. Bolh events are always looked foiward to by the members of both clubs. All are welcome to come along to the Carpet Bowls, we have great fun and are not to serious. .'6 Ji ii.illl,JliiLs a'.b J I lai1￿£￿iVI1)tY aii'i LoiiilV,UIll￿)n Charity Shop The Charity shop continues to be an asset for the Church and community. V are enthusiastic and committed. This is appreciated by the Kirk Session. We welcomed new volunteers, and this has alleviated the pressure on existi volunteers to cover shifts for illness and holidays, We have had young people completing service for their Duke of Edinburgh a have made a welcome addition to the teams they have worked with. There are some people who work in the shop who have disabilities, anxiety o confidence building and we all support them with their progress. Members of the public sometimes just need to chat to somebody and we are listening ear. 'All volunteers require to be aware of the Church Values and the value we pla community. We continue to be supported by the people of Kelty by donating doods. buying goods. making goods and purchasing goods. We donate good to various charities. after the good have been on sale in sho￿, books to Haiti Help, Bric a Brac to Acorn Aid. jigsaws, games. DVDS and CDS to othqr charities. Material goods and shoes are collected by Waste savers for recycli In June we had another successful fashion show where clothes from the shop modelled, and the audience had the opportunity to purchase items. lunteers ard. The reouire Iways a eonour were Achievement and Performance Live streaming the services on Kelty Kirk and sharing to Kelty Church of Scotl Facebook page continued and enabled people to view the service each week, church members, many are not, some live a distance away. The Welcome Team ensure visitors receive a warm welcome to worship. A for Church took place conducted by the Worship team. The Church hall is used by various groups. outside lets and church affiliated g We were given permission to use the church buildings from January. nd ome are of Café ups. Bible Study Group The five ladies of the Bible Study Group met on Zoom on Friday evenings. Different people opened and closed the meeting in a short prayer. We read through the Gospels. passage by passage and discLbssed what we read. The discussions sometimes lead into various other topics, changes to speak of our experience or just come to Ihe conclusion it was a difficult passage to understand or live up to. We had a break at Christmas and over the summer and used this as an OPPOTtunity to meet in person for coffee and cake and a good chat. We have decided not to continue in 2025 due lo failing sight and concentration of some of the members. Jam club Unfortunately, due to different circumstances , there are no longer any children regular attending Kelty Kirk. It was decided lo create a children's area at the back of the church which children and their carer's COLJld use if required. Howevef. during the joint services with Beath and Cowdenbeath North and Trinity. A JAM club vva5 held as Ihere weie children allending. This followed the normal routine of using games, crafts, and song to eKplain/explore a Bible story/passage and took place on a three-monthly basis. Coffee and Chat rhe group meet on Wednesday 2pm-4pmand it its well attended. The group is lively there is a lot ol chal on all sorts of topics, ianging from politics. current affairs to what is going on in the village. Coffee and Chal is open to everybody. always a warm welcome and tea and cake. We went out tor Christmas lunch. We donated £300 to Kelty Church. Thanks to all who support the group. Benarty View Care Home Tlie C hu rch COFltinues to hold services in the care home thp service is supported by a tearn of six plus our locum minislvi services are appieciated by Ihe residents and theif families. We have between 15- 24 who attend each month. This is an important part ol Outreach tor the Church. bringing the good news message of the Gospel to residents of the nursing home. Property Report Manse - I room will be decorated, blinds have been replaced. and shower sealed. Hall - Radiators replaced, redecorated. new lighting. Quotes were received and agr The floor rises in parts this will be investigated. Perimeter wall- wall was damaged accidentally by a car. quotes were accessed for wall has been rebuilt. Organ - Keys were sticking, repaiT complete Steeple - reports have been received from engineer and Church of Scotland surveyo is required from Presbytery: grants will be applied for. Session agreed to ahead with Church ol Scotland surveyor questioned what the structUTal engineer was doing. no reports, estimate report not a proper report. irrespective of being repeatedly asked. Service from engineer has been abysmal. This has all been al cost to Kelty Church. Church of Scotland Sufveyor suggested we employ another engineer. We will require, engineering design drawings, wilh accurate quotes. New structural engineer and Church of Scotland surveyor visited site. New architect has now presented a report including leak in hall and church, and asso problems. Grants can be applied for. timescale unknown. ed. epair and Permission he work. rawings. no iated roof Bell is lo be removed to ena ble repaiTS to balustiade. Building is C listed IHistoric Scotland could pick this up and raise problems) Electronic bell to be investigated FINANCE REPORT FOR 2024 Mid January 2024 dawned. and we were once again.at home- in Kelty (having been at Beath Cowdenbeath North while the Church was closed), and we hoped on a permanent basis. except for the monthly united Services pending the"Union" As we were still In a "Vacancy" position. we organised visiting Pulpit Supply with Clergy and Readers covering ihe ryprinr! i in• Il Ui.; It this point we welcomed a Lo¢um Minister, Inthe shape li who would conduct Sund8y Worship and provide tliL' e i jl., ril LU"._'I-) (iJsi yLJr week. We currently are responsible at a local level for the paymeni of mileage and incidental expenses. The Salary involved is Invoiced via Church of Scotland on 3 monihly instalments. Travel amounted to £811 and Salary June-De¢ember £8.400. One month paid In advance. We still had all the ongoing demands of ihe work and costs involved In coping wilh the Steeple. Bell and Roof which had hit an impasse. We unfortunately had to re-s18rt the process of obiaining more Consiructional costings. with which came Fee cost implications. That scaffolding now seems lo be part of th8 front of the building.. The Charity Shop continues to play its part in the life of the Church and the Community in many positive and diverse ways. The Trustees are indebted to the caring Volunteers who put so much of their time and effoil Into the efficient running of the Shop- it is greatly appreciated and also, the members of ihe Community who support us with dor)ations, without which the Shop could and would not function. Many members of the public enjoy a visit, a wee look and above all a chat. It is amazing the unseen and often fai- reachingwork that goes on unrecognised In ihe background. Although Ihe InGome Is ciown this year1É23.4621 by approx. £3.000 the running costs this time are only £11.480. We have an on- going problem wilh ihe cosl of the heating In the Shop after the installation of new heaters which we are valiantly tryingto have resolved. Over the past tew years there have been 2 General Purpose Accounts and during the curr8nt year the Trustees agreed to lianster some of the amounts being paid by Gen 11 back to Gen I to show Ihe actual costs1£10.8491. Also. £10,000 was transferred from Gen I to Church of Scotland Investment Account and £3,000 from the Gift Day income went to the Fabric Account held al Church ol Scotland Investment, £7,500 was transferred from the Gen 11 account to the Church of Scotland Investment Account. Equally. £6,OOOwas transferred from the Church of Scotland Fabric Investment Account to the General11 Account to cover Ihe cost of accounts which required io be paid at short notice in January when there was not enough In the RBS account to cover them. The Fabric Account continues to benefit from ihe Rent received for the Manse 1£ which is less the costs incurrent by Youi Move. There were also Ihe problems ine by the accidenl which caused damage to the outside boundarywall- income £4 and outlays £4710. The Insurance excess maywell be recovered later. 5171 rred I n addition to the normal mainlenance- boiler servicing PAT testing. Chubb etc. t yeai the lighting in Ihe Hall has been updated {£19001. Hall has been repainted 1£ and Ihe radiators have been Teplaced IE29761- Unfortunately, there were also pro with the hot watef supply ai a cost ot1£924}. 1821 lems Other expenditure reflecis the ongoing Steeple. Bell. Roof problems1£9.4331 plus 1£5,9261 paid from the Gen11 account. During the year it was necessary to draw d furlher £8,000 from Ihe monies held al Church of Scotland Investmenl to cover th fabric costs. wna The Congregation once again took part In the -Jai tor Leni Project" which resulled I £291.62 being sent to Water Aid. In 2023 il had been agreed to make lun¢Js availa purchase 2 x I pads with covers and this Wr?s done. £1.800 was transferred lo Ihe Account. eto abric Overall, there Is an increase in the WFO and Gift Aid tor 2024. There Is however a decrease ot £11.259 from 2023. The Trustees hc?d agreed thal Ihe Reserve amounts should be £80.000- therefore I report that the Church held at the end of the 2024 peTiod the following amounts. Resiricled - Roof Fund RBS £747 Cofs Invesl £13,851 Unrestricted General I RBS £36.582 £10.000 General11 RBS £42.301 £7.550 Fabric RBS £2.957 £24,276 TransterlT8MF RBS £ 302 RBS £82,889 Investment Funds £55,677 Overall Totals £138,566 The position regarding the repairs to the Steeple. Bell and Roof has still to be formali but. will nf r.niJr8p qignificqiritly impact on thc ovcioll iiioiiiety lield. Hupefully we will able, It approved. to be able to seek Giantlsl help to alleviate the costs which will be involved. ed Income trom the Shop and via ihe Manse rental IE32.978 less £11,480 leaves £21,49 and this greatly enhances our ability to keep alloat. The Session ITru5teesl, thank everyone who helps In any way for their continued support by collections. hard work. donations, withoul which the Church would noi be able to continue io funclioii. Again. we must look forward posit*vely 10 the Union which is Jue to take place. Trusteesy Annual Report (cont.) Year ended 31 December 2024 Statement ol Truste•s' Responslbllltl•• The members of the Kirk Sessionlcongfegalional 8oard must prepafe financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial yeaf The members of the Kirk Sessionlcongregational Board are responsible for the keeping of proper accounting records which, on request, must reflecl the financial position of the Church al that time This musl be done lo ensure Ihal the fiiiancial slalemenls comply wilh the Charities and Trustee Investment (Scolland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the RegulationsAnent Congregalional 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 musl lake reasonable sleps lor the prevention andlor detection of fraud and other Irregularities Approved by the Trustees and signed on their behalf Sesxion CIArk Date 1 % I.4Lyk% Independent Examiner's Report to the Trustees of Kelty Parish c.hurch I rep()rt i)n thL acc()unl% ol- IhL' charitN fc)r Ihe y'ear L'nded 311)LL¢mber ?0?4 ￿'hICh arc sel out o pagcs R¢ypeclive re%pongibiliti¢s of tru$le¢$ and examiner l-he Lharit) s IrusleLS are reswn.sibl¢ l()r the prL'piiraiion of the accounts in accordance w'iih Ihd IL"rnis ()f thL" L'harilies and I'ruslee In%L'%lmenl (SLOtlandi Ail ?005 and the Lhariiies AcLounts (%1 Ildl)d) Regulation5 ?006. The charily truslLLS consider that the audit requiremenl ol. R¢gJuldtiL)n 1011 I {di ol- lh¢ A￿1)UnIS Regulatiuns does nol apply. It 1% MN. reswnsibilily to examin¥ the aLLounls as required under Ltii?n 4411 I Ic} ()I' the ALI (Ind i() stale whcihLr partiLular matters hai'¢ Lvme lo mv ' and a c(]mp￿tS0n of ihe accounts pr¢s¢nied with those reci)rds. It also includ¢s consideraiion 11- any unusual iiems or di￿1{}￿Ur￿s in the acLounts. and seeks explanalions trom thc irusiees conLcrni•bi any suLh matters. ThL pri)Ledures undertaken d() nc)t pr(?i idc all ihe evidcncL that ￿.￿Uld bc required in an audit. and Luns¢queni1￿. I do nijl express audil opinicin on ihe i'le￿. givLn b). the accounts. Independent cx*miner's statement In ihe cours¢ ol- my examinalion. no matter has come to mv dtieniion [(Iiher ihan di.IL'I().i'vd heliJM' which giji'L'S me reasi)nablL' Lause to believe that in mdiL'rial respccl Ihe requiTem¢nl.s.' l(I keep accounlingj rLLords in aciordanc¢ with SeLlion 441 I Ila) of the ?00$ Alt and Rcgul of Ihc ?006 Accounls ReLFulaiions. and io prepare acci)unls whiLh aLL()rd with ihe aLcounlingJ reL(Irds and Lompl), w'ith Rcgulalio th¢ ?006 ALci)unl% RLgulaiions have not b¢'cn met. i)r lo which. in m)" ()pinion. allL'ntion 8h()uld be dra￿"n in i)rder lo eniible a proper understand Ihe aLCI)unls t() k. rLaLhed. ii)n 4 901- ng ol- AddrLSS'. SibJned l)atc 2025 10 KLLTY PARISH C.'HIIRCH Recei ts and Pa ments Account Year ended 31 December 2024 Ilnrestricied uTrds Resiricted Endo*menl Funds Total Tnt*l 2024 2024 2024 2U24 2023 Recei 1.5 Ihinaiions ote 40.i44 4? 40.386 £ 37.03? .egdcie Ailiviii¢s ltir (ienernting Funds Bank & Deposit ini¢re5t Invesimeni income ?3.461 1.841 •3.461 £ 26.507 698 1.804 65.648 740 66.388 £ 64344 Relllal of premis¢s MANSL L'se (Trt. Premises sale of Investments (ifiinls 9.$17 1,850 9,$17 1.85a 8.8$4 2.780 R¢Leipls fr()m (Jeneral TTU51ees TransleT af Union Balance Other Ke¢eipis ?,608 Total Recei ts 740 £ 79,711 Pavment. C"vst% of generating fund C'horitable uctiv ities lJOI'ernance costs 11.480 84.975 11.480 £ 14.066 84.Y75 Total Px 96.455 76,3()6 Excess ()f Reeeipl.$ oi'er Pav m¢nt.s for the v¢ar before tr#nsfcrs 740 3.345 Transfers F.xceys of Rcceipl.s oi'er Palmeftts fur the vear 11.25 740 -10.519 3,345 11 KF.LTY PARISH CHURCH Statement of Balances Al .1 I l)eceml)er 2024 Ilnre*trtrried Fund¥ Rt¥lricted F.ndo*'ment Fund$ 2024 Tr unilJ Tolal TTrtg1 2024 2024 2024 2023 #nk&De )o¥il Bxlxnces I1￿1￿ & depL>*il b#l#nLes hrnu¥hi i(Irward £ 149,(J8.1 14Y.118.1 MoTremtnt I'ear.. I IL¢%% ()1" R¢ieipi% OVL'r Payrncnls for the year 740 Ildnk &. dLPI)8il halances L4*rird forward l?1.96S 14.5W) 14Q l)83 Ini'cstmenly It market val RB.5 AC'I'UI'Y'I C'Tr'NERAI. I C'HiIRC'II OF. %C."I)TI,AND GTr:NTr'RAI. I -1(1.582 C:Tr-NTr'RAI. 11 'AIIRIC' I'RAN%Tr'F.RrrHMF R()l)F C:Tr;NTr.RAI. 11 Tr"AIIRIC 7.5511 14,276 2.9.57 747 £112.1189 R()()F £SS.677 I hL' accounis WLfL' appniied h) IhL' Kirk S¢*sii)n 'I'()'l Al. Assfr. I. £1311.466 l.lir and i)n behal I. ul. IhL Kirk %es%ii)n e.ssii)n C'll'rk I're4yurer 13/025 KI:I.'I'I' I'ARI%H C'IIIIRC'H Statenient of Balances l-ru%tce Rc'munerytion and R¢.1￿(¢,￿ Parti Tran¥Mc'tinn l)Iiriiib' IIIL J i'ir 4 Iru%lLL% rr ￿lIh thi. C'l)drili' Sh()p Ii) eii&ibl¥ i ()l- IIIL C'liurih. 'R..INSTr'F.R AC'C'fi'iiiq b.: I'hL '] ru%lLL.% haKL %LI <1sidL liinds 1(Ir M ibtsi(Iii ai)d liTr h¢lp ith Ihc Jan) ('luh il bL'L(ImLS %'1ablL Éigilln. R()( IF Tr'IINI).. I'he iru%lLL% havL SLI a5idi' l und% Iiir IhL' rL'pair and upkL'Lp i)I' th¢ riii)I' ariils. iinrestricted Restricted Funds F.nduwment FuNd5 Total Toi#l 2024 2024 2024 2024 202J -1. Anxlv8is of l)on*tions WFO Scheme (non (iift Aid) (Jift Aid l)onaiiTrns I'ax Reco¥Lred ()n Cjifl Aid n()naiions (IrdinaTr ()Ilirinbis 1()pen Plai¥l (hh¢r OIT¢rings, l)onaiion4 eiL 5.330 22.XC)9 5.330 22.861) 6.989 4.?69 ??.04C) 7.484 .91)11 1.-3.3? .17.114? 1.4119 -1.747 4(1.-144 3,78¢) 40.-38() 4. Anxlv¥is of ()ther I nei)me .Ile and W(>rk Donaiic)n Iliiliij RLlund5,'InsuraiiLC C-laim 21(1 4.4611 4.6711 4,4011 4.6711 .$. An#lvfOi.4 01 PAymcnt8 C'ogt¥ of gen¢r4ting fund$ 11.4110 .4811 11.986 80 14,1166 ()tTering envel()p¢s 11.4x0 11.41111 C'h4ritablc' 4ctii'itics liiN Iiib l() Cfftruw Pr¢%byiLry du¢% Pulpii Supply & Tr'unerttl We4Jding Inierim Mi)derlltor I:xpLnse5 '1'r4vel -(ILum L()%15 including'l'rav¢l 26.946 2().94(? 1.4110 112 .4110 I i)?11 ?44 9,211 -1.816 185 1.()711 12.41111 ?.880 4.8711 1.411 X,1158 4.710 1)74 -3.1116 -1,457 1.6fv1 5.561 M1,e line.% d() ni)1 upplj. io Jyiur cnnxr¥xulii)n Icjr b()Ih lif iht. ii'ur.¥ heinx ri'p I'an he rLm()i'ed Irijm ihg ni)le. Ivd ihvn ihei. The ni)ie onl), require.1 ihe J'eur vnd lixur¥ IOT eu£'h i'e(Jr li) he .Ihuii'n. l)eiuilinx iht 1111) n¥¢'e.i.sur)' bul he shcjm'n dddiiionul di.fc'lc).sure i[c'()n.4iderÉ.d uppropriul&' mL'nlJ 1.% nc)I The noi¥ c)nli' require.1 Ihe yeur end lixiire lor euL'h i'eur icp he .shiJii'n. Deiuilinx ihe plli?I nvct'.i.iun' hui c'un he .%hf)M'n u.f ¢iddiiic?nul di.ic'liiiure ij i'ijn.iidi'red upprupriaiv menl.i' i.s nijl