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 6v￿T
Page 3 of 15

Structure. Governance and Management
Governing Document
The Church is adminiSte￿d 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. Child￿n,$ 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.

Servi￿5 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 aUdi￿VIsUal 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 aC￿sSible
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 Out￿ath 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
re￿IVed 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 2￿5 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
F*mds
rm
Trt
Total
n4tton5
Grants
Lega
Artivitie5 fof GeneT¥tin8 Funds
nk & Dekx)$it Interest
other Recelpts
5￿t0t•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
L￿fi Retelpts
35.996
107.162
143.158
40,135
Costs of generatinq ILmdJ
cha￿tab￿ attiTrAtles
Governance Costs
Independent Ek•min*b
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
Tr￿slIT 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•Y￿fftts
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 F￿ndS
General Fund
sunday Sch¢ol & Youth Gr
Unrestrftted F￿d5
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
E￿lo￿T￿nt 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 yO￿h Fund: This fund sUPPOrts the work of the Sunday School and Youth Group.
Restrlcted Funds
Flower Fund:
Disadvantaged F￿d..
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
Fur*5
Fur
ATrthslsofLknt
ft#idDtsnaboro
T&xle￿re￿￿aft•AdL1Yd￿￿fj
(￿.￿ary0￿e￿￿1oF￿Pts[éI
¢Jtr*r(M1erir•f*￿eUS
Sft tmy
4Y7
lo￿1
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(th5tsvGU￿r1ttr4FwT￿5
ofwme
otfeeNkn
thrt5tmasFay
5.135
995
Lin
1,7
1.749
7Jn
nk P*fLndlre'.gx)I
nklntetertf￿*l¥lj
L167
91
12
10.135

Analy51s of Payments
costsoffrtmr￿ryFu
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
tr￿th
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 re￿IVed 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 re￿IVed 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