The Church of Scotland Cairneyhill Parish Church REPORT& ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 Congregation No: 241451 Charity No: SCO12892
Contents Trustees, Annual Report........................................................................................................................ Reference and Administrdtive Inforniation....................................................................................... Structure. Governance and Managernent......................................................................................... Objectives and Attivities.................................................................................................................... Achievements and Performance............................................................................................................ Financial Review................................................................................................................................. Independent Examiners Report........... Receipts and Payments Account............. Statement of Balances......................................................................................................................... 11 .10 Notes to the Accounts. .12 Page 2 of 15
Trustees, Annual Report Reference and Administrative Information Caimeyhill Parish Church of Scotland Charity Name: Charity Registration Number: Congregatlon Reference No: SC012892 241451 Contart Address: Trustees (Klrk Sesslon) Principal Office-bearers Bankers The Co-operative Bank PO 8ox 250 Skelmersdale West iancashire WN8 6vT Page 3 of 15
Structure. Governance and Management Governing Document The Church is adminiSted in accordance with the terms of the Deed of ConstitLrtion (Unitary Fomi). 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 thurch who are considered to have the appropriate grfts and skills. The minister. who is a member of the Kirk Session. Is elected by the congregation and inducted by Presbytery. Organlsatlonal Structure The minister acts as moderator of Kirk Session which meets six times a year and has responsibility for and authorlty over all the affalrs of the church. Certain responslbllFties are delegated to the Finance & Fabric Committees. Members of the congregation who are not elders are from time to time ryFopted to assist the work of Klrk Sesslon and its committees. Individuals co-opted In this way have no voting rlghts. Use is made of training (for the minister, elders. Childn,$ workers and others) and consultancy services provided by Presbytery and the Church of Scotland centrally on a regular basis. The minister is also minister of Limekilns Parish Church slnce Calrneyhlll and Llmekilns churches constitute a linked charge within Frfe Presbytery of the Church of Scotland. Joint meetings of the two Kirk Sessions and respective committees or other sub-8roups take place as required to facilitate the functioning of the linked charge and when it is considered appropriate to organise activities on joint ba51S. Objectives and Actlvities he Church of Scotland is Trinitarian In dortrlne. Reformed In tradltlon and Presbyterlan In polity. It exists to gk>rify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, It acknowledges a distinctive call and dirty to brin8 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. As the parish church Cairneyhill Parish Church has responsibillty for the splrltual welfare of all individuals resident within its boundaries. Additionally, Cairneyhill Parish Church 15 the only Chrlstian church. and the only faith organisation physically represented in the parish. The population of Calrneyhill Is about 2.8(Kl. Cairneyhill Church has been involved within the West Frfe Village Cluster, as formed by Fife Presbytery. to consider the future options of parish unlonsllinkages. As part of this, Cairneyhill Church hosted a West Frfe Willage Cluster conference and has held and attended joint services of worship throughout the year. The church also has representation on the 'Mission Togetherf group. which has been developed from the work of the Cluster. The activities of the church take place in the church sanctuary and session house, the adjoining former manse property which provides meeting rooms and a catering kitchen. the garden grounds of the manse and from time to time at venues'elsewhere in the village including the Scout Hall.
Servi5 of worship are held at d)urth every Sunday moming at 11.30 am and at such other time5 as are appropriate. especially in connection with Christmas and Easter. The refurbished church building has upgraded aUdiVIsUal faalities and anyone unable to attend worship in person can participate via Zoom video conferenong facilities. The style of worship 15 varied to be inclusive of all tastes and is normally led by the minister, but occasionally by elders and other members. KACH (Kids at Church) meets once a month during worship times on Sunday mornings in school term time with the young people participating in part of the Services. Worshlp for all ages Is held on an irregular basis five or six tlmes per year. The celebration of Holy Communion takes pla six times per year. Chrlstlan education for adults is provided throu8h regular Discussion Group meetings. Daytime and evening groups operate. with the evening group focused on Advent, Lent and at other times to address topics. Meetings are via Zoom video-conferencing facllitles when required. The minister leads classes for prospective new communicant members as required. Pastoral care 15 provided to members and others by the minister. an organised care group. by elders including designated contart elders for each member, and informally by members of the congregation. The minister undertakes regular visits to the local hospital. A variety of activities offers opportunities for fellowship. The Banner Group is particularly active; others include the 60 Plus group, the walking and cffjling group5 and the book dub. The church is normally artive in the community of Cairneyhill through:_ Liaison with the Community Council on matters affecting the parish. The publication of two Church Newsletters (Summer and Christmas) which were dellvered to all households within the Community. The minister is chaplain to the primary and secondary schools attended by parlsh chlldren, and to the Scouting organisation. Liaison with the school. the Scouting and Guiding or8anisatlons, Calrneyhlll In Bloom, the masonic organisation and the Gala Committee. Maintenance of our Facebook page and website. The minister officiates at weddings and funerals as requested. The church is normally active in the West Frfe, Fife as a whole and Scotland in general throu8h: _ Participation in the work of Presbytery. Links to local charities including the Food Bank. Participation in events or8anised by Presbytery and the Church of Scotland Counclls of Assemblv. Participation In extemally organised events in Dunfermline and elsewhere, The church is normally active in the wider world through:. Provlsion of access to Traidcraft products at church. at the village gala and on other ad hoc occasions (without responsibility for stock or sales receipts). Sponsorship of three children in the developing world through the Compassion organisation, funded through the Harry Westwood Disadvantaged Person Fund. KACH is particularly involved in thi5. Working wtth BlythSWo( Care to provide shoe boxes of gifts for children and families in Eastern Europe. Occasional partiapation in disaster appeals and campaigns. The church follows policie5 of indusion: Attendance at worship. at group artivities. children's events and social events is open to all. Page 5 of 15
Holy Communion is open to all Christians. The church building is adapted to provide accommodation for wheelchairs. an aCsSible toilet and an induction loop for the hard of hearin& In addition to the facility to participate in worship via Zoom, digital recordings (CDS) of worship services are provided on request for those unable to attend church, and parts of services are made available to download from the church website. The church has implemented Churth of Scotland policies in respect of the protection of vulnerable groups and regularly reviews all matters relevant to the health and safety of those taking part in church artivities. The Kirk Session is committed to involvement in all aspects of community life and in addition to its principal aim5 concerning Christian mission and the pastoral care of all, seeks to participate in the various groups that are active in the community. to encourage widespread involvement in the activities of the church and church groups and to promote the use of its buildings by all. Achievements and Perforniance The Trustees consider that the church met its objectives as far as was possible durlng 2024. The number of people attending worship regularly <)n a Sunday mornin8 remains consistent at an average of 30 plus 6 using Zoom video conferencing. At the year-end the church had 75 communicant registered members. KACH (Kids at Church) continues with an average of 8 to 10 attending. They are very invoFved and attend part of the thurch service before leavin8 for their own bible led activities. The Nativity play was planned and led throughout by K4CH. From the activities noted above we are attempting to provide a range of opportunities to brin8 the community into the Churdi envlronment. This has 8rown to 9 communlty groups using the facilities on a regular basis. For a third year, funds were secured to participate In the arM Welcome" Initlatlve. Funds were awarded to provide tea, coffee, games and fellowship for the community and operate5 on a weekly basis through the winter months. This also enabled the development of the "Sanctuary Cinema.. Attendances over the winter months totalled 357, exceedlng the target of 300. The target number of beneficiaries for winter 2024125 remains the same, with the expectation of an increase, once again. Discussions and plans are ongoing for the full refvrbishment of the Manse, with the involvement of communtty 8roups and also legal consultation. The church has been open for prayer and refreshrnents in support of Frfe Pilgrim Way walks being led by the Pilgrim Pastor. Cairneyhill Church's presence has been recognised as part of the Fife Pilgrim Way. through an invitation to be an official Pilgrirn Passport stamp location. The Church took part in the Doors Open Day event In September with 4 people attending. Cairneyhill Primary School Parent Council held a special Easter Event on Palm Sunday In the church. manse and gardens. A number of Coffee Mornings We held. with the November one being part of the Christmas Craft Fayre. The Banner and Craft groups led on the organisation and provision of many crafted items with other local crafters invited to attend. These events are a large part of community invofvement and fundraisin8 for the church, contributing £2,9LX) to church income this year. Page 6 of IS
Flnancial Revlew Recei Review Total receipts for 2024 were £143,158 {2023- £40,135) broken down as follows: Unrestricted General Ftsnd £26,92112022- £25.1361 relates to ordinary recurrin8 giving by members and non-members under the WFO scheme by standing order. the number in place bein8 31 and 'one off donations plus associated Gift Aid on these donations. The comparison of total unrestricted receipts betsveen 2024 and 2023 shows an increase of £1,559 14.5%), from £34.437 to £35,996. On closer examination receipts for the use of the buildings remain similar to 2023 reflecting a slight decrease of £290 but still a very generous £4.845 which reflects the continued use of the Church buildings as part of our Outath activities. The receipts from other activitie5 such as the Coffee Momings and Christmas Fare remain similar to 2023 at a total of £2,904 12023: £2,837). The trustees agreed policy of applylng all monies donated from our regular fund-raising activities such as coffee mornings and Christmas Fayre be donated to the General Fund to avoid a possible deflclt. Restrlrted Funds Total receipts of £107.162 in 2024 compared to £5,698. A Fife Councll grant of £lQ),000 was received from the Communtty Recovery Fund which was allocated toour new project convertingour 'Old Manse,, which we use currently as meeting rooms. to be a new'community Hub, in the village. The Warm Spaces initiative received a grant of £1.500 again from Fife Council. The Disadvantaged Person's Fund received donations of £1,184. with gift aid recovery of £878 covering the past 4 years when It had been unclaimed. Please note the details of the above funds are considered separately in thls report on pages 10- 14. Tax from Gift Aid and GAD5 donations totalled £5,(XI2 12023,. £4.1441 £4,124 for the Unrestricted General Fund and £878 for the Restricted Disadvantaged Person's Fund. Payments Revlew Total expenses for 2024 were £40.416 {2023: £44,868) split as follows: Unrestr5rted General Fund Payments from the General fund totaled £37.3711£41,456: 20231. Thanks to the generous legacy reIVed in 2021 we have completed the upgrading of our solar panel and battery installation. Restrlcted Funds Payments from the Restricted Funds during the year totslled £3.0451£3,322: 2023) with, from the Warm Spaces fund £l.591: £1,156 from the Disadvantaged Person's Fund; £222 from the new Manse Project Fund; and £76 from the flower fund. Reserves Pollcy It is the Trustees, policy not to hold any material cash reser4es but to raise funds as required for projects. Prudent management of the Bank account however dictates that the church normally maintains a minimum balance of £2,2CKI. Due to the receipt of a generous legacy in 2021, t the year-end the church held unrestricted cash funds of £45.232 {2023: £46.6071. The trustees are aware that this is significantly higher than planned reserves figu and are still considering how these funds may be used to meet the charttable objectives of the church. Page 7 of IS
Statement of Trustees. Responslbllftles The members of the Kirk Session {Twstees) must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church durin8 the financial year. The Trustees are responsible for keeping proper accounting records which. on request, must reflert the financial position of the church at that time. This must be done to ensure that the financial statement5 comply with the Charities and Trustee Investment (Scotland) Act 21x15, the Charities Accounts (Scotland) Regulations 21X)6 las amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2(K)7. 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. Approved by the Trustees and signed on their behalf. Dated . 12 March 2025 Minister Page 8 of 15
Independent Examlners Report to the Trustees of Cairneyhill Parish Church I report on the statement of account of the tharity for the year ended 31 December 2024 which are set out in this document. The accounts of whith are on pages 10 to 15 Respective responsibilities of trustees and examiner The chariWs trustees are responsible for the preparation of the accounts in accordance wlth the terms of the Charrties and Trustee Investment (Scotland) Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 as lamended}. The charity trustees consider that the audit requirement of Regulation 10111 {dl of the Accounts Regulations does not apply. It is my responslbility to examine the accounts as required under section 44111 {c} of the Act and to state whether particular matters have come to my attention. Basls of independent examiner's statement My examination is carried out in accordance with Regulatlon 11 of the Charities Accounts IScotland} Regulations (as amended). An examination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideratlon of any unusual items or disclosure5 in the accounts and seeks explanations from the trustees concernlng any such matters. The procedures do not provide all the evidence that would be required In an audit, and consequently I do not express an audit opinion on the vlew given bythe accounts. Independent examinees statement In the course of my examination, no matter has come to my attention. Which gives me reasonable cause to believe that in any materlal respect the requirements: to keep accounting records in accordance with Section 44{1} lal of the 25 Act and Regulation 4 of the 2W6 Accounts Regulations. and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 21X)6 Accounts Regulations have not been met. or To which. in my oplnion. attention Should be drawn in order to enable a proper understanding of the accounts to be reached. Date: 13° March 2025 Name: Address- Tdiigrani 23 Clark Avenue Linlithgow, West Lothian, EH49 7AP Page 9 of IS
Receipt5 and Payments Account As at 31# December 2024 Fmds rm Trt Total n4tton5 Grants Lega Artivitie5 fof GeneT¥tin8 Funds nk & Dekx)$it Interest other Recelpts 5t0t•1 26,921 2.062 i¢n.5(K+ 28.983 101.500 27,634 3.200 7,749 L326 7.749 4.926 7,972 71 35. 107,162 143.158 40.135 Lfi Retelpts 35.996 107.162 143.158 40,135 Costs of generatinq ILmdJ chatab attiTrAtles Governance Costs Independent Ek•minb Klrk Sesslon Meetlr Other Payment 89 37.856 178 35.773 34,811 3.04S 330 330 3$5 35.230 3.045 J8,275 36,306 AM•t Pur¢h•x5 2.141 2,141 8,562 37.371 3.045 40,416 44.866 {1,375 104.117 TrslIT b•tw¢en Funds the 1,375 104.117 4,733 The notes on pages 12 to 15 form an integral part of these accounts. Page 10 of 15
ststement of Balances As at 31 December 2024 2024 2023 FyThJ5 Fund5 Totsl Bank & Deposlt 8alantes 8at)k & dep05i( balance$ brought forward 1.451 345 48.403 53.136 M(*¥ement In year. Excess of Receiptso¥erP•Yfftts forthe Itar IL3751 104.117 102.742 14,7331 lorw¥d 452a2 Ifjs.S68 ISL145 48,401 OtherA55et$ Esth•1£ LPWGS claSm fjwt Aid N¥Uonal Glvln8 Day GfftAkl Warm Spo¢es Gra OtherAssets 21 5,2Crf) 4,2fy) 1,700 28,000 33.900 30,fK#) 35.L) 30.OQJ 35,2( 21x1 other U•bllStl¢s E5tlmthd IE Fee Accounts Prep Fee Due to Llmekllns 5h•red Casts Loan Repayment Totsl Llabllkies Estlm•tsd 255 iio 255 iio 230 2,765 2,765 2.730 CoThtin8ent Llablllty Grart. In the estrt ofitre wolectnot gdr ahead the 8rant wlll need to be reF4ihl. I,r) The notes on pages 12 to 15 form an integral part of these accounts. The accounts were approved by the trustees on 12th March 2025 and signed: For and on behalf of the Kirk Session Minister Page 11 of 15
Notes to the Accounts For the year ended 31" December 2024 These accounts are prepared on the receipts and payments ba515 in attordance with the Chartties and Trustees Investment (Scotland) Act 2(M)5 and the Charities Accounts {Scotlandl Regulations 2006 las amended) Movement of Funds At31 Decernber 2024 At l JamAry 2024 Unrestrlcted FndS General Fund sunday Sch¢ol & Youth Gr Unrestrftted Fd5 46.607 35.996 137.3711 45,232 44607 137.371 45,232 Restrfcttd Fufith Manse Projert Wami Spaces 015•dv•nta8el Pe$ Fund Mlsslon Week Fuftd Flower Fund Total Ae5trlrted Funds 12221 11,5911 11.1561 103,378 1,292 1221 2.C61 1761 io 105,568 IN51 EloTnt Funds Drysdalt Mernorl41 Fund 345 345 Tot•1 Funds 48003 i43.8 140AIfjI 151.145 Purposes of Funds Unrestrlcted Funds: General Fund: These are total funds available to the Church for its general purposes. Sunday School and yOh Fund: This fund sUPPOrts the work of the Sunday School and Youth Group. Restrlcted Funds Flower Fund: Disadvantaged Fd.. This is a fund to provide flowers for display during services of worship. This fund is t provide support to children sponsored via the Compassion organisation. and any other projeLt that the trustees approve that supports disadvantaged people. This fvnd is to provide for the outlays of holiday clubs. This fund provides for the warm spaces pro8ramme, allowing anyone to come to a wani) Spa for warnith and company. durlng the c05t of living crisis. Mlsslon Week Fund: Warm Spaces Fund: Endowment Funds Drysdale Memorial Fund This fvnd provides for regular cleaning of the Drysdale headstone In Cairneyhill churchyard Page 12 of 15
Anatysis of Receipts Fur Fur5 Fur ATrthslsofLknt ft#idDtsnaboro T&xlereaft•AdL1Ydfj (.ary0e1oFPts[éI ¢Jtrr(M1erir•feUS Sft tmy 4Y7 lo1 4,144 ILO7 4,124 11237 Sm2 4319 1.54) 25,136 26921 2A98 37,6 WèrmSprnGrnnts nSePTf4' IF5feCoxdl 10).c joi, Ico.c ioi, 71 A(th5tsvGUr1ttr4FwT5 ofwme otfeeNkn thrt5tmasFay 5.135 995 Lin 1,7 1.749 7Jn nk PfLndlre'.gx)I nklntetertf*l¥lj L167 91 12 10.135
Analy51s of Payments costsoffrtmrryFu MUP(Tro In 178 GMrylo& $31 In $31 474 ¢our0lT#l¥edI 919 L147 876 F•wsinderyYr 416 n7 n7 31,l&w 7351 1320 Organ&N•Ac 3rJ 513 512 512 Fth0WlMe¢ff 24Z trth l092 L4 warm¥". Warm¥wo'.fAtr*u 41 U76 L128 716 15.7B erENK n6 EFee 355 J55 355 AVCr&5 rP¥eis 2.141 1141 7295 7J$2 Trustee Remuneration and related Party Tran&ictions During the year. one Trustee reIVed reimbursement of expenses incurred totalling £469 12023: £4361 for travel plus a further £919 in payment of Council Tax12023: £8761. No trustees or related parties reIVed aiiy form of remuneration Page 14 of 15
Mlnlsterfs Stlpend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers. stipends and employerfs contributionsfor 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 minimum stipend was £31,642 and the maximum stipend lin the 5 and subsequent years) £38.884 Charltable Donatlon5 as part of Charitsble Objectlves Donatlons totalling £1.176 were made to the tharity Compassion. from the Disadvantaged Persons Fund l£1,156} and from general funds1£20). 7. Collectlons for Thlrd Partles Donations amounting to £281 were collected in May for the Christian Aid Appeal. The gifts are not recorded as part of the receipts and payments of the church. as the church was actlng as agent for these collections. The funds were passed on to Christian Aid in 2025. Page 15 of IS