APPENDIX 1
| Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period | Trustees’ Annual Report for the period |
|---|---|---|---|---|---|---|---|
| Period start date | Period end date | ||||||
| Day | Month | Year | Day | Month | Year | ||
| From | To | ||||||
| 01 | 04 | 2025 | 31 | 03 | 2026 |
Office of the Scottish Charity Regulator
Reference and administration details
Charity name Cowdenbeath Congregation of Jehovah's Witnesses Other names charity is known by Registered charity number SC 014086
Charity’s principal address Kingdom Hall of Jehovah's Witnesses Abel Place Dunfermline Fife Postcode KY11 4JJ
Names of the charity trustees on date of approval of Trustees’ Annual Report
| Name of person (or body) entitled to appoint trustee (if any) |
||||
|---|---|---|---|---|
| Dates acted if not for whole year |
||||
| Trustee name | Office (if any) | |||
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Mr Christopher Barley | |||
| Mr Sean Hardie | ||||
| Mr Colin Maxwell | ||||
| Mr Alan Pinkerton | ||||
| Mr PhilipReed | ||||
| Mr Leslie Trotter | ||||
1
APPENDIX 1
Reference and administration details
Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)
| Name | Name | Dates acted if not for whole year |
|---|---|---|
| Mr William Hamilton | 01/04/2025 - 01/09/2025 | |
| Structure, governance and management | ||
| Type of governing document Trustee recruitment and appointment |
||
| ’ “ | ||
| The Cowdenbeath Congregation of Jehovahs Witnesses (the Congregation”) is an unincorporated association in Scotland and it operates on the basis of a Constitution. The Constitution restricts the operation of the Congregation to religious purposes and limits the use of its assets to further its purposes, these being the practice and advancement of Christianity founded on the Holy Bible. |
||
| New Trustees are selected by the existing Trustees, from the Congregation membership, following prayerful consideration of their spiritual qualifications in the light of the Bible. |
||
| Objectives and activities | ||
| Charitable purposes Summary of the main activities in relation to these objects |
||
| The practice and advancement of Christianity founded on the Holy Bible. |
||
| During the year, the Congregation has achieved its objects and continued to pursue its purposes by holding regular twice-weekly meetings for the public worship of God and Bible study. Further, most Congregation members have assisted by sharing regularly in preaching the good news of God’s Kingdom and teaching principles of Christian living including respect for secular authority, persons and property, the maintenance of personal morality and family values and other facets of practical Christianity. |
2
APPENDIX 1
Achievements and performance
| Summary of the main achievements of the charity during the financial period |
|
|---|---|
| During this financial period the charity successfully achieved its aims. An average attendance of 65 persons were present at our twice-weekly meetings for Bible discussion. Participation was a constant feature, proving the knowledge of the Bible was increasing in attendees. The public preaching work continued to reap benefits. Many in the community continue to express an interest in religion, maintaining regular contact with Jehovah’s Witnesses and reading Bible-based literature. Some are now taking advantage of the offer of a free home Bible course. Through the website JW.org, many persons in the local area have requested home visits to receive more information. |
Financial review
| Brief statement of the charity’s policy on reserves Details of any deficit Donated facilities and services (if any) |
|
|---|---|
| The charity has a consistent income base, through donations from Congregation members, some of which is by tax-effective means. Based on this income, we can plan confidently with relatively small reserves. The policy is to ensure that we have free reserves on hand, not designated for specific purposes or otherwise committed, equivalent to not less than 3 months working expenditure. |
|
| N/A | |
| N/A |
3
APPENDIX 1
Other optional information
Declaration
The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees
Signature(s) OSCR will accept digital or typed PHILIP REED signatures Full name(s) PHILIP GRAHAM REED Position (e.g. Chair) Trustee Date 27/05/2026
4
Enter SC No. below
Enter charity name below
SC 014086
Cowdenbeath Congregation of Jehovah's Witnesses
| Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | Cowdenbeath Congregation of Jehovah's Witnesses | SC 014086 |
|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Receipts andpayments accounts | |||||||||||||
| For the period from |
Period sta | rt date | Period | end date | |||||||||
| Day | Month | Year | to | Day | Mon | th | Year 2026 |
||||||
| 01 | 04 | 2025 | 31 | 03 | |||||||||
| Section A Statement of receipts and payments | |||||||||||||
| A1 Receipts | Unrestricted funds to nearest £ - - - - - - 4706 410 130979 2685 131979 5116 130979 136095 134664 134664 |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ - - - - - - |
Permanent endowment funds to nearest £ |
Total funds current period to nearest £ |
Total funds last period to nearest £ |
|||||||
| Donations | - | - 4706 |
6957 | ||||||||||
| Legacies | - | ||||||||||||
| Grants | - | ||||||||||||
| Receipts from fundraisingactivities | - | ||||||||||||
| Gross tradingreceipts | - | ||||||||||||
| Income from investments other than land and buildings |
- | ||||||||||||
| Rents from land & buildings | - | ||||||||||||
| Gross receipts from other charitable activities |
- 410 |
3940 | |||||||||||
| - | - | ||||||||||||
| A1 Sub total | - | - 5116 |
- 10897 |
||||||||||
| A2 Receipts from asset & investment sales |
- | ||||||||||||
| Proceeds from sale of fixed assets | - 130979 |
0 | |||||||||||
| Proceeds from sale of investments | - | - | |||||||||||
| A2 Sub total | - | - 130979 |
- 0 |
||||||||||
| Total receipts A3 Payments |
- | - | |||||||||||
| - | - 136095 |
- 10897 |
|||||||||||
| Expenses for fundraising activities | - | ||||||||||||
| Gross trading payments | - | ||||||||||||
| Investment management costs | - | ||||||||||||
| Payments relating directly to charitable activities |
- 2685 |
6689 | |||||||||||
| Grants and donations | - 131979 |
4100 | |||||||||||
| Governance costs: | - | ||||||||||||
| Audit / independent examination | - | ||||||||||||
| Preparation of annual accounts | - | ||||||||||||
| Legal costs | - | ||||||||||||
| Other | - | ||||||||||||
| - | |||||||||||||
| A3 Sub total | - | - | - | - 134664 |
- 10789 |
||||||||
| A4 Payments relating to asset and investment movements |
|||||||||||||
| Purchases of fixed assets | - | ||||||||||||
| Purchase of investments | - | ||||||||||||
| A4 Sub total | - | - | - | - | - | ||||||||
| Total payments Net receipts / (payments) A5 Transfers to / (from) funds Surplus / (deficit) for year |
|||||||||||||
| - | - | - | - 134664 |
- 10789 |
|||||||||
| - 1431 |
- | - | - | - 1431 |
- 108 |
||||||||
| - | |||||||||||||
| - 1431 |
- | ||||||||||||
| - | - | - | - 1431 |
- 108 |
APPENDIX 2
SC 014086
Section B Statement of balances
| Categories Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B4 Liabilities B1 Cash funds B2 Investments B3 Other assets |
Details | Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
|---|---|---|---|---|---|---|---|
| Cash and bank balances at start of year | 2404 1431 |
- 2404 |
2296 | ||||
| Surplus / (deficit) shown on receipts and payments account |
- 1431 |
108 | |||||
| - | |||||||
| - | |||||||
| Cash and bank balances at end of year (Agree balances with receipts and payments account(s)) Details |
- 3835 |
- | - | - | - 3835 |
- 2404 |
|
| - | - |
- Fund to which |
- asset belongs |
- |
- |
||
| Market valuation to nearest £ |
Last year to nearest £ |
||||||
| Details | Fund to which | asset belongs | Total Cost (if available) to nearest £ |
- | - |
||
| Current value (if available) to nearest £ |
Last year to nearest £ |
||||||
| Kingdom Hall | Property | 0 | 134000 | ||||
| Details | Total - Fund to which liability relates |
- | - 0 |
- 134000 |
|||
| Amount due to nearest £ |
Last year to nearest £ |
||||||
| Details | Total Fund to which liability relates |
- | - | ||||
| Amount due (estimate) to nearest £ |
Last year to nearest £ |
||||||
| Signature* | Total Print Name |
- | - |
||||
| Date of approval |
|||||||
| PHILIP GRAHAM REED | PHILIP GRAHAM REED | 03/06/2026 | |||||
- Please note - OSCR will accept digital or typed signatures
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Statement of balances
December 2007
2
APPENDIX 2
SC 014086
Section C Notes to the Accounts
C1 Nature and purpose of funds (may be stated on Funds are held for the purposes of financing the future activities of the analysis of funds worksheets) Congregation, including the improvements of accommodation for the holding of meetings for worship and Bible study.
| C3a Trustee remuneration C4a Trustee expenses C6 Other information C5 Transactions with trustees and connected persons C3b Trustee remuneration - details C4b Trustee expenses - details C2 Grants |
Type of activity or project supported | Type of activity or project supported | Individual / institution |
Number of grants made £ |
Number of grants made £ |
|---|---|---|---|---|---|
| Total | - |
||||
| If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box (otherwise complete section 3b) |
X |
||||
| Authority under which paid | £ | ||||
| If no expenses were paid to any charity trustee during the period then cross (otherwise complete section 4b) |
this box | X | |||
| Nature of transaction | Number of trustees |
£ | |||
Nature of relationship |
Transaction amount (£) |
Balance outstanding at period end (£) |
|||
| The Trustees and all other persons engaged in the activities of the Congregation have done so on an entirely voluntary unpaid basis. No expenses or remunerations were paid to Trustees, nor were there any financial transactions between the charity and Trustees, or any persons connected to a Trustee. |
2013-04-02 Copy of Trustees AR Ap2 excel.xls / Notes
December 2007
3
APPENDIX 2
SC 014086
Additional analysis (1)
Analysis of receipts and payments
1 Donations
| 1 Donations | 1 Donations | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||||
| Donations via contribution boxes | 1289 | - 1289 |
100 | ||||||
| Donations via donate.jw.org | 2593 | - 2593 |
5228 | ||||||
| Small Cash Donations (Gift Aid) | 577 | - 577 |
1160 | ||||||
| Gift Aid donations | 247 | - 247 |
469 | ||||||
| Total 2 Grants |
- 4706 |
- | - | - | - 4706 |
- 6957 |
|||
| - Unrestricted to nearest £ funds |
- Restricted funds to nearest £ |
- | - | - Total current to nearest £ period |
- Total last period to nearest £ |
||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - | - | - | - | |||||
| - | - | - | - |
3 Gross receipts from other charitable activities
| 3 Gross receipts from other charitable activities | 3 Gross receipts from other charitable activities | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
Expendable endowment funds to nearest £ |
Permanent endowment funds to nearest £ |
Total current period to nearest £ |
Total last period to nearest £ |
||||
| Proceeds from sale of property | 130979 | - 130979 |
0 | ||||||
| HMRC (Gift Aid) | 410 | - 410 |
420 | ||||||
| BT (broadband refund) | 0 | - 0 |
76 | ||||||
| Payment from branch office forgas billpayment | 0 | - 0 |
3444 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total - - Unrestricted funds to nearest £ 4 Payments relating directly to charitable activities 131389 |
- 131389 |
- | - | - | - 131389 |
- 3940 |
|||
| - Restricted funds to nearest £ |
- Expendable endowment funds to nearest £ |
- Permanent endowment funds to nearest £ |
- Total current period to nearest £ |
- Total last period to nearest £ |
|||||
| Kingdom Hall maintenance | 394 | - 394 |
821 | ||||||
| Broadband | 145 | - 145 |
657 | ||||||
| Utilities (Gas & Electric) | 777 | - 777 |
4499 | ||||||
| Literature printing costs | 60 | - 60 |
157 | ||||||
| Expenses for visiting ministers and international delegates | 1309 | - 1309 |
107 | ||||||
| Bank charges | 0 | - 0 |
0 | ||||||
| Coach hire for convention | 0 | - 0 |
448 | ||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| - | |||||||||
| Total | - 2685 |
- | - | - | - 2685 |
- 6689 |
|||
| - | - | - | - | - | - |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (1)
December 2007
APPENDIX 2
SC 014086
Additional analysis (2)
5 Breakdown of unrestricted funds
| 5 Breakdown of unrestricted funds | |||||||
|---|---|---|---|---|---|---|---|
| Receipts | Unrestricted fund 1 - enter name of fund below Primary account |
Unrestricted fund 2 - enter name of fund below |
Unrestricted fund 3 - enter name of fund below |
Unrestricted fund 4 - enter name of fund below |
Total unrestricted funds |
Total unrestricted funds last period |
|
| Donations | 4706 | - 4706 |
6957 | ||||
| Legacies | - | ||||||
| Grants | - | ||||||
| Receipts from fundraisingactivities | - | ||||||
| Gross tradingreceipts | - | ||||||
| buildings | - | ||||||
| Rents from land & buildings | - | ||||||
| Gross receipts from other charitable activities | 410 | - 410 |
3940 | ||||
| Sub total Receipts from asset & investment sales |
- 5116 |
- | - | - | - 5116 |
- 10897 |
|
| - | |||||||
| Proceeds from sale of fixed assets | 130979 | - 130979 |
0 | ||||
| Proceeds from sale of investments | - | ||||||
| Sub total Total receipts Payments |
- 130979 |
- | - | - | - 130979 |
- 0 |
|
| - 136095 |
- | - | - | - 136095 |
- 10897 |
||
| - | |||||||
| Expenses for fundraisingactivities | - | ||||||
| Gross trading payments | - | ||||||
| Investment management costs | - | ||||||
| Payments relatingdirectlyto charitable activities | 2685 | - 2685 |
6689 | ||||
| Grants and donations | 131979 | - 131979 |
4100 | ||||
| Governance costs: | - | ||||||
| Audit / independent examination | - | ||||||
| Preparation of annual accounts | - | ||||||
| Legal costs | - | ||||||
| - | |||||||
| - | |||||||
| Sub total Payments relating to asset and investment movements |
- 134664 |
- | - | - | - 134664 |
- 10789 |
|
| - | |||||||
| Purchases of fixed assets | - | ||||||
| Purchase of investments | - | ||||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - | |
| - | |||||||
| - 134664 |
- | - | - | - 134664 |
- 10789 |
||
| - | |||||||
| - 1431 |
- | - | - | - 1431 |
- 108 |
||
| - | |||||||
| - 1431 |
- | - | - | - 1431 |
- 108 |
||
| - | |||||||
| Nature and purpose of funds | |||||||
| Funds are held for the purposes of financing the future activities of the Congregation, including the improvements of accommodation for the holding of meetings for worship and Bible study. |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (2)
December 2007
APPENDIX 2
SC 014086
Additional analysis (3)
| Receipts 6 Breakdown of restricted funds |
Restricted fund 1 - enter name of fund below |
Restricted fund 2 - enter name of fund below |
Restricted fund 3 - enter name of fund below |
Restricted fund 4 - enter name of fund below |
Total restricted funds |
Total restricted funds last period |
|---|---|---|---|---|---|---|
| Donations | - | |||||
| Legacies | - | |||||
| Grants | - | |||||
| Receipts from fundraisingactivities | - | |||||
| Gross tradingreceipts | - | |||||
| Income from investments other than land and buildings |
- | |||||
| Rents from land & buildings | - | |||||
| Gross receipts from other charitable activities | - | |||||
| Sub total Receipts from asset & investment sales |
- | - | - | - | - | - |
| - | ||||||
| Proceeds from sale of fixed assets | - | |||||
| Proceeds from sale of investments | - | |||||
| Sub total Total receipts Payments |
- | - | - | - | - | - |
| - | - | - | - | - | - | |
| - | ||||||
| Expenses for fundraising activities | - | |||||
| Gross trading payments | - | |||||
| Investment management costs | - | |||||
| Payments relating directly to charitable activities | - | |||||
| Grants and donations | - | |||||
| Governance costs: | - | |||||
| Audit / independent examination | - | |||||
| Preparation of annual accounts | - | |||||
| Legal costs | - | |||||
| - | ||||||
| - | ||||||
| Sub total Payments relating to asset and investment movements |
- | - | - | - | - | - |
| - | ||||||
| Purchases of fixed assets | - | |||||
| Purchase of investments | - | |||||
| Sub total Total payments Net receipts / (payments) Transfers to / (from) funds Surplus / (deficit) for year |
- | - | - | - | - | - |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| - | - | - | - | - | - | |
| - | ||||||
| Nature and purpose of funds | ||||||
| N/A |
2013-04-02 Copy of Trustees AR Ap2 excel.xlsAdditional notes (3)
December 2007
APPENDIX 3
| Report to the trustees/members of Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:** |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
Independent examiner’s report on the accounts V2 |
|---|---|---|---|---|---|---|---|---|---|
| Charity name COWDENBEATH CONGREGATION OF JEHOVAH'S WITNESSES |
|||||||||
| SC 014086 |
|||||||||
| Period start date | Period end date | ||||||||
| Day | Month | Year | Day | Month | Year | ||||
| 01 | 04 | 2025 | to | 31 | 03 | 2026 | |||
| 1-10 | (remember to include the page numbers of additional sheets) |
||||||||
| The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. |
|||||||||
| My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures 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 viewgiven bythe accounts. |
|||||||||
| In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. |
|||||||||
| Date: | 25-6-2026 | ||||||||
| ALISON REED | |||||||||
| 54 DUNFERLINE ROAD CROSSGATES |
|||||||||
FIFE KY4 8AS |
|||||||||
*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.
**OSCR will accept digital or typed signatures.
APPENDIX 3
Disclosure section
Only complete if the examiner needs to highlight material problems.
Give here brief details of any items that the examiner wishes to disclose