THE CHURCH OF SCOTLAND AUCHTERDERRAN KINGLASSIE PARISH CHURCH Congregation No. 251488 Charity No. SC 031143 YEAR ENDED 31ST DECEMBER 2024
Page 2 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 Section 1 Trustees Report For 2024
Page 3 Auchtsrderran Kinglassie Parish Church Year Ended 31st December 2024 Trustees, Annual Report for ygar ended 315t C)e¢ember 2024 Refgrence and Administrative Inforniation Charity Name Church of Scotland Auchterderran Kinglassie Parish Church Charity Registration Number SC 031143 Congregation Reference No. 251488 Contact Address Trustees Members of the Kirk Session are the charity trustees. Governlng Document The Church is administered in accordance with the terms of the Unitary Deed. Recruitment and Appointment of Trustees Members of the Kirk Session arè the charity trustees. The Kirk Session members are drawn from the elders of the ¢hur¢h and are chosen from those members of the Ghur¢h who are considered to have the appropriate gifts and skills. The Minister, who is a130 a member of the Kirk Session 13 eleded by the congregation and inducted by Presbyiery. The below named acted as trustees for all or parl of the petiod covered by the attaGhed aGGounls, and UP lo Ihe dale on which they vieie sianed Principal Office Bearers Minister Session Clerk Treasurer
Page 4 Auchtsrderran Kinglassie Parish Church Year Ended 31st December 2024 Independent Examiner Bankers Royal Bank of Scotland Rosslyn Street Kirkcaldy KYI 3HW Organisational Structure The Kirk Session, which meets a minimum of five times a year, is responsible for spiritual affairs aryj temporal (material) affairs of the Church. Certain responsibilities are delegated to various committees who report to the Kirk Session. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, ref¢ymed in Irarjrtion and P$bYterIan in polity. It exists to glorify God and to work for the advanMent ofchrsst's Kingdom throughoLrt the wodd. As a national church it acknowledges a dislinctive call and duty to bring the ordInanS of religion to the people in every parish in Scotland through a territorial ministry. It co-operates wth other Christian churches in vanous ecumenical bodies in Scotland and beyond. Achievements a n d Perfomiance Church As the church moves lowards a prowsed new cluster arrangement the sèrvice pattem has cthanged during the year. On the first Sunday of each month there is a 'tradilional° service at Kinglassie Church, with a café church held al AuChterdean on the secoTr Sunday On the third Sunday there is a joint seNice with St. Serfs Lochgelly which rotates around the four church buildings in the duster. The remaining Sundays rotate beeen serviGes at Kinglassie and Au¢hterderran with a mMuni0n service being held monthly on the last Sunday of each month. Attendance at services at Kinglassie and Auchterderian is in the order of 40 persons. In addition to the above Ihe church also holds a monthly conlemplab'on and healing seNice, weekly bible study sessions, a weekly prayer meeting and a 'phone based prayer circle. A number of fundraising events have been held during the year. These included:_ 2 fayres I coffee mornings in the Mitchell Hall at Kinglassie., a number of ccthmunity film events: 2 lIIdhs. In addition to the above the church has also hosted a well attended Mini Highland Games and had a presence, by way of a staffed 8t211, at the Bowhill Highland Games allowing visitors the chance to interact with the minister 2nd church members. These events allow
Page 5 Auchterderran Kinglassie Parish Church Year Ended 31¥t December 2024 the church to reach oul to those who would not nomially attend services. Gulld The parish branch of the Guild continues to meet in the church hall at Auchterderran on a Monday aftemoon (once per month in the summer months and twice a month during the autumn, winter and spring). Typically, fifteen plus persons attend, drawn from church members and the wider community. Meetings follow one of two basic formats, either featuring input from guest speakers or those which allow members a chance to share in fellowship. While the Guild forms part of the larger Church of Scotland Guild, promoting and supporting a variety of Christian projects both in the UK and abroad, it also raises I donates substantial and much appreciated funds to support the work of the church in the parish, while its open evenls attract many who do not nomially attend services adding to Ihe church's oulreach mission. Choir The choirmeets in the church hall on a Tuesday evening wilh some 12 singers from both churches regularly attending. In addition to providing support at servIS al both churches, the choir has also supported the mission of the church by visiting local care homes. In its guise as the Auchterderran and Kinglassie Singers it has also performed a night of 1960's music and led a Christmas sing along. Both evenls were well supported with a substanlial proportion of the audiences not being regular church attendees, again supporting the church's outreach mission. Drop-ln A community drop-in operates on a Tuesday beeen 11 am- 1 pm providing a free soup and sandwich lunch as well as access to foodbank referrals along wrth other reSoUrS and advice. General attendance is beeen 40 and 60 persons. The drop-in is an autonomous group with the majority of its volunteers being either regular church attendees andlor Guild members. The church minister also regularly attends the sessions and the interaction that this allows with the community is seen as forming an important part of the church's mission. Financial Review The parish holds three bank accounts. The principal fund is the General Account, wilh all regular income being paid into this account and all regular expenditure being met from it. The major sources of income lo this account remain Gift Aid offerings (either directly to the account or by way of Gift Aid envelopes) and Free Will Envelopes, although monies claimed from HMRC, hall lets and fund raising events also made signrficant additions to the income. A total of 30 persons currently Gift Aid their donations allowing us to claim £4.998.03 from this source over the year_ The total figure reclaimed for HMRC being boosted further by donations l offenngs reclaimed under the GiftAid Small Donations Scheme. The other accounts held are the Fabric Fund (see notes below} and the interest-bearing Organ and Emergency Fund (see notes below) the latter setving as a holding fund for some reserve funds and designated funds. The GeneralAccount budgel antittipated a deficit for 2024 ofsome £2,680. The actual expenditure was £57,858.53 which was offset by an income of £58,193.99 representing a small operating surplus on that account of £335.46, although it must be recognised that the sum of £560.00 from the fabricfund was used to meet a repair bill.
Page 6 Auchterderran Kinglassle Parish Church Year Ended 31st December 2024 The accounts were examined by £225.00 His 198 for the service was 11 has been the Trustees, policy to hold reserves of approximately six months expenditure, including both un-reslricled and designated funds. The reserves were depleted during the Covid pandemic, and, to eate, finan5 have not allowed them to be returned lo previous levels. Al the end of2024 the church held total unrestricted fL¢nds of £14,401 .54 and designatedlrestricled funds of £38,517.91 held locally. The total of unreslricted funds represents a reserve equivalent to approximately 3 months expenditure. Delails of other investments and funds are set out in the Appendix to this document. Statemenl of Trustees, Responsibilitiès The Board of Trustees (members of the Kirk Session) must prepare financial statements which give suflicienl detail to enable an appreciation of the transactions of the church during the appropriate financial year. They are responsible for keeping proper accountirg records which, on request, must reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment Iscotland) Act 2005, the Charities Accounts (Scollandl Regulations 2Q06 {as amended) and the Regulations Anent Congregational Finance approved by The General Assembly of The Church of Scotland. They are also responsible for safeguarding the assets of the church and must lake reasonaUe steps for the prevention andlor ¢Jetection of fraud and olher irregularities. Approved by the Truslees and signed on their behalf, Session Clerk Date
Page 7 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 Section 2 Annual Accounts 2024
Page 8 Auchterderran Kinglassie Parish Church Year Ended 3181 December 2024 Independent Examiner's Reportto the Trustees of Auchterderran Kinglassie Parish Church I report on Ihe accounts of the Charty for the year ended 31. December 2024 which are set out ¢ pages 9 to 16. Respectlve respDn8lbllities of trustees and examiller The charity's trustees are responsible for the proparation of the a¢counts in accordan¢e with the Charities and Trustee Investment (Scotland) Act 20C¢5 and the Charities Accounts (Scotland) Regulations 2006 (as amended>, arKI as set down by the Church of Stland own checklist for the examination of congregational accounts. The charity tnjstees oonsider that the audil requirement of Regulation 10{1)(dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 4411)(cl of the Aci and to state whether particular matters have come to my attention. Basis Of Indopondont Examinar's statom•nt My thorough examination was rrIed out in accordance with Regulation 11 ofthe Charlties Accounts Iscotlandl Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also inGlude5 onsideration of unusual items 01 disclosures in the accounls and seeking explanations from the Irustees concerning any such matters. The procedures undertaken do not provide all the eviden that would be required in an auéit, and consequently I do not express an audit opinion on the view given by the accounts Independent Examiner's statement In Ihe course of my exarninalion, no matter has come to my attention: Which gives me reasonable cause to believe that in any material respect the requiiements to keep accounting records in accordance with Section 44{1){a) of the 2005 Act and Regulation 4 of the 2DO6 Accounls Regulalions. and the preparation of accounts which accord with the accounting records and Gomply with Regulation 9 ofthe 2006Accounls Regulations have not been met, or To which, In my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reaGhed. Signed. Date.' 27" May 2025
Page 9 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 1. Overview Unrestrlcted Restrlcted Funds Fund5 2024 2024 Total 2024 Total 2023 Income Collections l Offerings Donations I Contributions Grants Fundraising Bank Interest Investment Income 32,294.62 6,039.26 185.00 145.00 25,630.00 32,479.62 6,184.26 25,630.00 3,646.73 313.62 515.77 31.987.24 12,784.05 2,192.00 3,888.90 112.83 598.64 3.646.73 313.62 515.77 42,810.00 25,960.00 68.770.00 51.563.66 Rental of Church Hall HMRC rebates IGiftAid & GASDSI Proceeds from sale of investments Other Receipts 4,576.85 7,256.91 4.576.85 7.256.91 25,000.00 5.406.06 5.914.25 7,020.48 0.00 5.740.20 25,000.00 2,704.21 2,701.85 Total Recelpts 57,345.61 53,664.21 111,009.82 70,238.59 Expendlture Costs of General Activities Payments to Church of Scotland- Giving For Growth Payments Presbytery Church ol Scotland Insurance Energy Repairs and Maintenance All other general paymenls l Expenses 26.452.00 1,553.66 5.223.52 6,014.44 3,619.11 13,408.30 56,271.03 26.452.00 1.553.66 5.223.52 6.014.44 4.179.11 13.408.30 56.831.03 29.308.00 1.533.66 4.871.72 5,%6.74 1.516.48 10,603.00 53.799.60 560.00 560.00 Payments l Donations to 3rd Partie5 Grant Funded Work I Improvements 1.182.50 1.182.50 26,397.61 2,251.27 2,534.00 26.397.61 Total Expendlture 57.453.53 26.957.61 84,411.14 58,584.87 Excess of Receipls Over Payments -107.92 26.706.60 26.598.68 11,653.72 Proceeds from sale of investments 25.000.00 25,000.00 Total operating surplus l Oeficit -107.92 1,706.60 1,598.68 11.653.72
Page 10 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 General Account 2024 2023 Opening Balance Income £7,315.11 £58,193.99 £57,858.53 £7.650.57 £8,033.09 £68.446.56 £69,164.54 £7,315.11 Expenditure Closing Balar)ce Surplus/Deficit 335.46 -£717.98 Fabric Opening Balance Income £2.778.78 £5,630.00 £26.957.61 -£2 4.81.?.l)U £25,(.00 £20,(KKJ.00 £2,636.17 £2,954.18 £O.(K) Expenditure Net transfer from other acc's Transfer from Cofs Grant Income £2.534.00 £2,358.60 £o.cK> £0.00 Bank Bal @ 31112 £2,778.78 Unrestricted F'ds Small Hall Project Cabinets £2,537.17 £32.(X) £67.00 £2,636.17 Designated & Emergency Funds Opening Balance Income Ilnterestl Fund Raising Event5 Expenditure From "Sunday Club" Net transfer from other acc's £16,226.88 £213.62 £3,729.78 £112.83 £0. £1,679.20 £0.00 £0.00 £1,872.21 £24,220.00 £42,532.71 £0.00 £10,705.07 £16.226.88 Bank Bal @ 31112 Unrestricted F'ds A/V Funds Fabric Shed l Garden5 Children's Mission £6,750.97 £9,215.99 £24,Im.00 £93.54 £1.872.21 £700.00 MDF Fund £42,632.71
Page 11 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 2. General Account 2024 2023 INCOME Collections / Offerings Gift Aid Istanding Order & Envelopes) Freewill Envelopes Open Plate Penny Plate Donations General lexcluding Guild) Designated For Fabric Fund Designated For AIV Fund Designated For Garden Fund HMRC Investment Income Life & Work Guild Teas Funeralslweddings Fundraising Hall Lets Contributions Misc. Fundraising for 3rd Parties Grant5 Transfers from Other Accounts 18,655.00 10,624.68 3,188.94 li.(KJ 18,301.00 10,927.40 2,703.84 55.00 2539.26 0.00 3,292.00 200.00 145.00 0.00 7,256.91 515.77 6,(K)3.75 788.30 7.020.48 598.64 329.(KJ 2,tNJO.00 1,028.92 1,273.93 3,646.73 4,576.85 1,500.00 399.(Kl 503.00 0.00 367.50 1,500.00 777.67 1,016.00 2.209.70 5,914.25 I,Ix)o.00 2,276.76 1,272.27 2,192.00 30.(K) 0.00 Total 58,193.99 68.446.56
Page 12 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 2024 2023 EXPENDITURE Cofs -National Stipend Fund Allocation Presbytery Fees Ministers Expenses Pulpit Supply Heating and Lighting Auchterderran Church Hall113028381 Auchterderran Church113028391 Kinglassie Church11302287 & 13022881 Fabric repair & maintenance Insurance Manse Council Tax Home Emergency Cover Maintenance 26,452.00 1,553.66 1.612.50 91X).IJJ 29,308.(K) 1,553.66 1,785.26 810.00 2,638.84 3,084.55 291.05 1,726.14 5,223.52 1,854.00 3,281.36 111 831.38 1,303.28 4,871.72 2.482.78 429.51 2,421.88 401.18 1,892.97 121 213.20 Hall Heating Service Hall Cleaning Contract Other Admin Costs FWO envelopes Gift Cardslpresentations Life & Work Organ and Piano Tuning Wi-FilZoom Printer Lease Copyright Licence PilgfTrm Forum/Path of Renewal Mission Misc 90.(X) 2,480.79 180.98 73.45 96.42 loo.00 479.50 131 0.00 0.00 2,259.87 66.00 368.29 93.87 100.00 423.00 360.00 360.36 283.04 0.00 418.88 679.23 300.00 40.00 215.50 1,828.27 13,093.67 69.164.54 646.37 360.(KJ 3,595.14 141 703.00 405.IK) Other Transfer to Other Funds s758.53 Total Ordinary General Income Total Ordinary General Expenditure 58.193.99 57,858.53 68,446.56 69,164.54 General Fund Surplus IDeficitl for year 335.46 -717.98
Page 13 Auchterderran Kinglassie Parish Church Year Ended 315t December 2024 Notes The sum shown as paid to Opus Energy re Achterderran Church reflected all payments made to the firm in 2023 which included payments made with regard to the energy used beeen June and December 2022 that had not previously been claimed. Payments also included an issue when Opus Energy wrongly made a duplicate direct debit request to the bank. The sum of £727.88 was later refunded and is shown in the "Other Income" column of Ihe 2023 accounts. Includes the purchase of dishwasher for the manse which was returned as being faulty. The refund is shown under MISlIaneOuS income (£399.00). The expenditure reflects Ihe fact that the Church of Scotland raised 5 direcl debit requesls during 2024 rather than the usual 4. A major part of the spending was reflected by the need to obtain Energy Efficiency Certificates for our 4 buildings al a total cost of £2,094 00. 3. Fabrlc Fund Opening Balan Income 2,778.78 60,315.00 63,093.78 60.457.61 2,636.17 Expenditure Closing Balance 2024 2023 Income Transfer from General Account re designated giving Grant from Frfe Council - CARERS Funding Grant from Frfe Council - Solar Panel Project 185.00 5,630.00 20,000.00 25,815.00 3,318.60 3,318.60 Transfer from Cofs Consolidated Fabric Fund - Revenue Acc) Transfers from Organ l Emergency Fund 25,000.00 9,500.00 60 315.00 0.00 624.00 3,942.60 Expenditure Payment re Small Hall Project Payments re general maintenance to fabric Payments re CARERS Project works Payments re Solar Panel Project Purchase of garden benches 350.00 560.00 5.630.40 20,417.21 0.00 26,957.61 0.00 33,500.00 60,457.61 1,310.00 0.00 0.00 0.00 1,224.00 2.534.00 30.00 1,554.00 4,118.00 Transfers to General Fund Transfers to Organ l Emergency Fund
Page 14 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 Deslgnatlon Of Funds Unrestricted l allocated Small Hall Project Cabinets 2.537.17 32.00 67.00 2.329.78 382.00 67.00 2,636.17 2,778.78 By its nature, all monies held within the Fabric Fund are restricted in their usage and can only be used towards Maintenan and renewals to the fabric of church buildings, including the hall. However, the use of some of the monies has been designated to be only available in support of SFecifi¢ tasks I projects, namely:" Small Hall Project- grant money from Foundation Scotland to support work to provide a private meeting room for the Tuesday Drop-ln and also office Spa for general use. Cabinets- donations to provide oak cabinets in the sanduary ofAuchterderran Church. To date o cabinels have been procured and installed. 4. Desi nated and Eme enc Funds- an and Emer enc Fund Opening Balance 16,226.88 Income 35,905.83 52,132.71 9,500.00 42.632.71 Expenditure Closing Balance 2024 2023 Income Fundraisingfor AJV Fund Transfer from General Fund re donations to AV Fund Transfer from General Fun(1 re ¢Jonations to Gardening Fund Moneytransferred from external Sunday Club account Bank Interest 0.00 220.00 0.00 1.872.21 313.62 1,679.20 7,486.77 788.30 0.00 112.83 2,405.83 10,067.10 Transfers from General Account 0.00 1,500.00 1.554.00 13,121.10 Transfers from Fabric Account 33,500.00 35.905.83
Page 15 Auchterderran Kinglassie Parish Church Year Ended 315t December 2024 2024 2023 Expenditure Other 0.00 0.00 0.00 0.00 Transfers to Fabric Account 9.500.00 9,500.00 624.00 624.00 Designation of Funds Unrestricted Funds AJV Fund Children's Mission 6.750.47 9,215.99 1,872.21 24.000.00 93.54 700.00 5,342.61 9,395.97 0.00 0.00 Fabric Shed l Gardens Minister's Discretionary Fund 788.30 700.00 42.632.21 16,226.88 The fund, which is an interest bearing account, provides a location for the storing of locally held emergency funds and monies held for specyfic projects. namely'.- AN Fund - monies raised to 5UPPOrt the purchase and installation of an audio-visual system in Auchterderran Church. Consideration may also be given to the use of any surplus funds to provide an audio-visual system in the church hall. Money raised I donated to support work with children l young people. An element of the sum of £25,000 which was realised from the sale of assets held with Ihe Church of Scotland lo finance the solar panel project until such time as the grant money was received. It is intended I hoped that this money can be re-invested at a later date, but a final decision has been delayed until such time as a structural survey on Auchterderran Church has been completed. Shed l Garden - monies donated to support the purchase, fitting OLrt of a shed to the rear of the chufch hall to support a community garden project. Surplus money may be used to purchase gardening equipment and plants to support the project. MDF - The Minister's Discretionary Fund- a sum set aside by Session to allow the minister to make emergency payments to the needy. S. Trustee Renumeration and Related Party Transactions During the year, Rev Donald Lawrie, who is a member ofthe Church Session, was reimbursed for travel and telephone l internet costs to the total of £1,612.501£1,785 26 for 2023), while the church paid the manse council tax of £2,482.78 (£2.421.88 for 2023}. 6. Ministers Stipend All Church of Scotland congregations contribute to the National Stipend Fund which tears the costs of all ministers. and employer's contributions for national insurance, pension and loan fund. Ministers.
Page 16 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 sb'pends are paid in a¢¢ordance wrth the national stipend scale, which is related lo Ihe years of setvice_ For 2024 Ihe stsrling point was raised to £31,642 moving to a maximum 01 £38,884 after five years service. The parish contribution is set in accordance with the nalional 'Gwing lo Grow" framework with monies credited to the parish Gentrally in regard to endowment and glebe rental income deduct8J from the total before the charge is levied on the parish. For 2024 the relevant fee payable by ihe parish after these deduclions was £26,452.00. 1£29,308.QO for 2023). 7. Collectlons for Third Partles In 2024 the followiry monies were raised by way of special events I collections on behaff of third partres.'- CHAS £252.00 Christian Aid £251,00 In addrtion. a further£100.IJO wa5 donated toCHAS and the sum of£100 00 wasdonated to the Bowhill HTrJhland Games for allowing the church to have a presence at the event. All receipts and donations wrth regard to third parties are recorded ¥Mthin Ihe'other Income" and'other Expenditure. headings within these accounts. The account$ wero approved by the Kir* Session on Fnr and nr bph21f nf the KiTk session-_ hninister Session Clerk Treasurer
Page 17 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 Section 3 Appendix To Annual Accounts 2024
Page 18 Auchterderran Kinglassbe Parish Church Year Ended 315t December 2024 Appendix 1. Funds Held On Behalf Of The Congregation By The ChurGh Of Scotland l General Trustees The parish holds a number of investments which are managed on its behalf by the Church of Scotland l General Trustees of the Church of Scotland. Some of the invesiments are available as general reserves, whilst others are restricted funds. 2024 2023 Consolidated Fabric Fund- Capital Account Funds Held at 318t December 100,120.57 95,387.42 Consolidated Fabric Fund- Rèvenuè Opening Balan Net Income Withdrawal of Funds Closing Balan 25,096.05 4,429.90 25 000 00 4,525.95 21,321.00 3,775.05 0.00 25,096.05 The sum of £25,000 was withdrawn from the account to finance the solar panel project, as under the temis of the contract I grant the work had to be paid for before the money could be released. It is intended I hoped that this money can be re-invested at a later date, but a final decision has been delayed until such lime as a structural survey on Auchterderran Church has been Completed. Units Held Purchase Price Church of Scotland Investors Trust 2024 2023 Growth Fund John and Janet Douglas Memorial Fund 15 95.70 87.45 40.05 Income Fund Congregational Expenditure 202 2,234.12 2,213.92 1,505.28 All funds held within the Consolidated Fabric Fund are restricted in their use_ Capital Funds may only be used for fabric related projects for church buildings other than the manse Revenue Funds may be used in support of fabric related projects in relation to church buildings, halls and manses and a small number of specific non-fabric related spends relating to church buildings. All funds held with the Church of Scotland Investors Trust. amounting to a total of £2.329.82, are unrestricted funds.
Page 19 Auchterderran Kinglassie Parish Church Year Ended 31st December 2024 2. Petty Cash The parish policy is to avoid cash payments whenever possible and that all income and expenditure should be credited I debited to or from the appropriate bank account. In line with this policy the treasurer does not hold petty cash and there is therefore no requirement to maintain a petty cash account.