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← Holy Trinity Scottish Episcopal Church Dunfermline

2025-09-30-accounts

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registration number SC015181 (Scotland)
HOLY TRINITY OPAL CHURCH
ANNUAL REPORT AND ANCIAL STATEMENTS
FOR THE YEA TEMBER 2025
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COTTISH EPISCOPAL CHURCH

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xaminer's Report

and Payments Account

Statement of Balances

Notes to the Financial Statements

15

COTTISH EPISCOPAL CHURCH

DED 30 SEPTEMBER 2025

report and financial statements for the year ended 30 September 2025. These have ance with the requirements of the Statement of Recommended Practice applicable to ccounts in accordance with the Financial Reporting Standard applicable in the UK and 102) (effective 1 January 2019).

s try are to advance the mission of the Christian Church, through worship, service and Ctivities of the Church are public worship and the spiritual development of its members.

haritable causes that provide benefits to disadvantaged individuals and communities in nited Kingdom and overseas.

es the Vestry depends upon the contribution of many volunteers from the congregation. s carried out include contributions preparatory to and during worship, service on sub-committees and group activities, the maintenance of premises and fabric, and a variety of pastoral and social activities. contributions are highly valued and all members of the congregation are encouraged to participate in

ements and performance the past year the Vestry has continued to maintain Holy Trinity as a community church. The Vestry met y to review the current situation and progress was made in three main areas: - Hall rent was harmonised at £15 per hour for all external hirers, and a Provincial Buildings grant was for in respect of stonework repairs y - the central heating Expansion Vessel was replaced and recommended building repairs per the ennial report were prioritised ance - several policies and procedures were documented and a quarterly risk register was launched ial review neral Fund produced a deficit of £3,979 (2024 - surplus of £3,826) leaving a balance on the General xcluding the Designated Funds, of £9,411 (2024 - £13,390). The Designated Funds produced a surplus of £nil (2024 - £nil) leaving a balance at 30 September 2025 of £1,100 (2024 - £1,100). The Restricted Funds produced a deficit of £54 (2024 - surplus of £505) leaving a balance on the Restricted Funds of £3,313 (2024 - £3,367).

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COTTISH EPISCOPAL CHURCH

(CONTINUED) DED 30 SEPTEMBER 2025

nd management

porated association governed by Constitution dating from 1895 and last amended in ose of charities law, the members of the Vestry are the Charity Trustees of the Church.

congregation of the Diocese of St. Andrews, Dunkeld and Dunblane in the Scottish shop of St. Andrews, Dunkeld and Dunblane has pastoral oversight of all congregations | congregations are subject to Canon Law of the Scottish Episcopal Church. : - (a) the Rector, (b) the Hon. Secretary and Hon. Treasurer appointed by the Vestry, en appointed by the Rector, the other members of the Vestry are all elected. The Representative are elected each year at the Annual General Meeting. Two other e in succession at the Annual General Meeting and elections are held to fill the y other vacancies arising during the year.

ay management is delegated to the ministry team with the Vestry authorising policy relating to secular d appointing staff. The Rector is responsible for the spiritual affairs of the Church and delegates aspects urch’s operations to the ministry team.

ry reviews the major risks to which the Church is exposed, and systems or procedures have been ed to manage those risks.

nt of Responsibilities of Members of Vestry Law requires the persons concerned in the management or control of every recognised body to prepare for each financial year which gives a true and fair view of its state of affairs and of its results for that

stitution requires the Treasurer to prepare and keep the accounting records of the Charge, to prepare ccounts and submit them to the independent examiner, to exhibit when called upon his accounting o any member of the vestry, and generally, to conform to instructions received from the Vestry.

hese financial statements, the Vestry are required to: le accounting policies and then apply them consistently; methods and principles in the Charities SORP; ments and estimates that are reasonable and prudent; her applicable accounting standards have been followed, subject to any material departures explained in the financial statements; and financial statements on the going concern basis unless it is inappropriate to presume that the ntinue in operation.

re responsible for keeping adequate accounting records that disclose with reasonable accuracy at financial position of the Church and enable them to ensure that the financial statements comply with s Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts gulations 2006. They are also responsible for safeguarding the assets of the Church and hence for able steps for the prevention and detection of fraud and other irregularities.

ishes to thank all members of the congregation who help in so many different ways in carrying out he Church, without whom nothing would be possible.

F THE VESTRY

ruary 2026

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COTTISH EPISCOPAL CHURCH

AMINER'S REPORT F HOLY TRINITY SCOTTISH EPISCOPAL CHURCH

tatements of the Church for the year ended 30 September 2025, which are set out on

ties of Vestry and examiner responsible for the preparation of the financial statements in accordance with the terms ee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts ly.

examine the financial statements as required under section 44(1)(c) of the Act and to atters have come to my attention.

aminer's statement ation is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations examination includes a review of the accounting records kept by the charity and a comparison of the tatements presented with those records. It also includes consideration of any unusual items or s in the financial statements, and seeking explanations from the trustees concerning any such matters. dures undertaken do not provide all the evidence that would be required in an audit and consequently | ress an audit opinion on the view given by the financial statements.

ent examiner's statement

ion with my examination, no matter has come to my attention: h gives me reasonable cause to believe that in any material respect the requirements: keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of 2006 Accounts Regulations; and prepare financial statements which accord with the accounting records and comply with Regulation f the 2006 Accounts Regulations; t been met or

, in my opinion, attention should be drawn in order to enable a proper understanding of the statements to be reached.

per Accountants

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ruary 2026

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COTTISH EPISCOPAL CHURCH

NANCIAL STATEMENTS DED 30 SEPTEMBER 2025

s

ntion repared on a Receipts and Payments basis in accordance with the Charities & Trustee d) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

e the church building and Rectory which are not treated as assets for accounts purposes.

are available for use at the Vestry’s discretion in furtherance of the Church’s objectives; those given for specific purposes. Holy Trinity has ten Funds:-

s:

General Fund

Funds held for the general work of the church.

Designated Fund

Funds designated for the specific purpose of mission work and property (The Mission Fund and the Property Fund).

Designated Youth Fellowship Fund

Youth Fellowship Fund.

Restricted Funds:

Rector’s Emergency Fund

at was established to provide the Rector with a means of he needy of the community.

Whitlock Flower Fund

ablished in accordance with the terms of a legacy.

Organ Fund

t was established in order to repair the church organ.

Blackwood Rectory Fund

at was established for the long-term improvements to the

Ditchburn Fund

t was established for the benefit of Young Church.

Flower Fund ency flower fund was established during the year for the of flowers ; Hall efurbishment Fund was set up to receive donations from the Refurbishment Fund tion to help with the cost of decorating the Church Hall. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

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COTTISH EPISCOPAL CHURCH

NANCIAL STATEMENTS (CONTINUED) DED 30 SEPTEMBER 2025

tion, Benefits and Expenses

or and Administrator, no member of the Vestry received remuneration or reimbursement or made on behalf of the Church and trustees expenses were reimbursed. The Rector is ex f the Vestry and a trustee, and receives remuneration, benefits and reimbursement of t of services as a stipendiary cleric in line with scales determined by General Synod of the hurch.

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