THE CHURCH OF SCOTLAND AUCHTERDERRAN KINGLASSIE PARISH CHURCH Congregation No. 251488 Charity No. SC 031143 YEAR ENDED 31ST DECEMBER 2025
Page 2 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 Section 1 Trustees Report For 2025
Page 3 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 Trustees, Annual Report for year ended 31$t December 2025 Reference and Administrative Information Charity Name Church of Scotland Auchterderran Kinglassie Pansh Church Charity Registration Number SC 031143 Congregation Reference No. 251488 Contact Address 10 Woodend Road, Cardenden, Lochgelly, Fife. KY5 ONE Trustees Members of the Kirk Session are the charity trustees. Governing Document The Church is administered in ac¢ordance with Ihe terms of the Unitary Deed. Recruitment and Appointment of Trustees Members of the Kirk Session are Ihe charity trustees. The Kirk Session members are drawn from the elders of the church and are chosen from those members of the church who are considered lo have Ihe appropriate gifts and skills. The Minister, who is also a member of the Kirk Session. is elected by the congregation and inducted by Presbytery. The below named acted as trustees for all or part of the period covered by ihe attached accounts, and up to the date on which they were signed'.- Isobel Chatham Helen Duff Elizabeth Mitchell Linda Chrisp Sandra Collins Margaret Gabellone lan Hamilton Gordon Mitchell jani Pate Lorna Cameron-Taylor Nannette Hamilton Christine Paterson Myra Donaldson Joyce Drysdale Muriel MacGregor Robert Martin Stephen Taylor Rev Donald Lawrie Principal Office Bearers Minister Session Clerk Treasurer Rev Donald Lawrie Gordon Mrtchell stephen Taylor
Page 4 Auchtsrderran Kinglassie Parish Church Year Ended 31st December 2025 Independent Examiner Very Rev Dr lain MacLeod Greenshields, Bankers Royal Bank of Scotland Rosslyn Street Kirkcaldy KY1 3HW Organisational Structure The Kirk Session, which meets a minimum of five times a year, is responsible for spiritual affairs and temporal Imateriall 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, refomied in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement ofchrist's Kingdom throughout the world. As a national church it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish in Scotland through a terrilorial ministry. It co-operates wilh other Christian churches in various ecumenical bodies in Scotland and beyond. Achievements and Perfomiance Church As the church moves towards a proposed new cluster arrangement the service pattern has remained constanl during the year. On the first Sunday of each month there was a 'Iraditional' service al Kinglassie Church, with a café church held at Auchterderran on the second Sunday. On the third Sunday of the month during 2025 there was a joint service with St. Serf's Lochgelly which rotated around the four church buildings in the two parishes. The remaining Sundays rotated between servi$ at Kinglassie and Auchterderran with a communion Servi being held monthly on the last Sunday ofeach month. Attendance at serVIS at Kinglassie and Auchterderran is in the order of 40 - 45 persons. In addition to the above the church also holds a monthly contemplation and healing service which has seen a steady increase in attendan, 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. raising money for the General AccoLJnt and also to help fund the replacement of the hall boiler. Guild The parish branch of the Guild continues to meet in the church hall at Auchterderran on a Monday afternoon lonce 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 fomiats, either featuring input from guest speakers orthose which allow members a chance to share in
Page 5 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 fellowship While the Guild forms part of the larger Church of Scotland Guild, promoting and supporting a variely of Christian projects both in the UK and abroad, il also raises I donates subslanlial and much apprecialed funds to SLJPPOrt the work of the church in the parish, while its open evenls attracl people who do not normally attend services thereby supporting the church's outreach mission. Choir The Choir meets in the church hall on a Tuesday evening with some 12 singers from both churches regularly attending. In addition to providing support at services at bolh churches, the choir has also supported the mission of the church by visiting local care homes. In ils guise as the Auchlerderran and Kinglassie Singers il ha5 also performed a nighl of gospel music and led two Christmas sing-alongs. Once again the events saw support from people who were not regular church attendees, thereby supporting the church's outreach mission. Drop-ln A community drop-in operates on a Tuesday between 11am- 1 pm providing a free soup and sandwich lunch as well as access to foodbank referrals along with other resoL¢rces and advice. General attendance is between 30 and 50 persons. The drop-in is an autonomous group with the majority of its volunteers being eilher 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, with all regular income being paid into this account and all regular expenditure being met from it. The major sources of income to this account remain Gift Aid offerings (either directly to the accounl or by way of Gifl Aid envelopes) and Free Will Envelopes, although monies claimed from HMRC, hall lets and fund-raising events also made significant additions to the income. Unfortunately, Gift Aid income has decreased by some 3.50 since 2024 while Ihat from Free Will Envelopes has seen a reduction of some 6/0. A total of 30 persons currently Gift Aid their donations allowing us to claim £4,875.61 from this source over the year. The total figure reclaimed for HMRC being boosted further by elements of donations I offerings reclaimed under the Gift Aid 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 serving as a holding fund for some reserve funds and designated funds The General Account budget anticipated a deficit for 2025 of some £1,590. The actual expenditure in that account was £59,628.68 which was offset by an income of £58,101.29 representing an overall deficit of £1,527.39. (These figures include monies transferred beeen accounts). Looking across the three accounls. with total funds of £52,919.45 at the start of 2025 and total funds of £47,938.01 the funds held locally have been reduced by £4,981.44. From an income point of view, in addition to the fall in Gift Aid and Freewill Envelope giving, extemal issues meant that one of the usual autumn I Christmas fayres could not be held {this would normally have raised some £1,000) while three groups that had regular {weekly) hall bookings in place folded,
Page 6 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 thereby reducing the income from hall lets. Looking at expenditure, there were a number of unexpected repairs to Auchterderran Church, the church hall and the Manse, along with a requirement to have a structural survey completed on Auchterderran Church which added a substanlial drain lo the parish resources. The work on the church lightning conductor and structural suNey in themselves accounting for £5,140 68 of the overall spend. On a posrtive note, taking the hall cleaning "in house" saved some £2,000. It has been the Trustees, policy to hold resetves of approximately six months expenditure, including both un-restricted and designated funds. The reserves were depleted during the Covid pandemic, and, to date, finances have not allowed them lo be retumed to previous levels. Atthe end of2025 the church held total unrestricted funds of £13,330.21 and designatedlrestricted funds of £34,607.80 held locally. The total of unrestricted funds represents a reserve equivalent to approximately 3 months expenditure from the General Account. Details of other investments and funds are set out in the Appendix to this document. Statement of Trustees, Responsibilities The Board of Trustees (members of the Kirk Session) must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the church during the appropriate financial year. They are responsible for keeping proper accounting records which, on request, musl reflect the financial position of the church at that time. This must be done to ensure that the financial statements comply with the Charrties and Trustee Investment {Scotland) Act 2005, the Charities Accounts (Scotlandl Regulations 2006 las amended} and the Regulations Anent Congregational Finan approved by The General Assembly of The Church of Scotland. 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 Trustee5 and signed on their behalf, Gordon Mitchell Session Clerk IEfv,/ £oLG Date
Page 7 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 Section 2 Annual Accounts 2025
Page 8 Auchterderran Kinglassie Parish Church Year Ended 31°, December 2025 Independent Examiner's Report to the Trustees of Auchterderran Kinglassie Parish Church I report on the accounts of the charity for the year ended 31 $1 December 2025 which are set oul on pages 9 to 16. Re$pe¢tlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities and Trustee Investment (Scollandl Act 2005 and the Charities Accounts (Scollandl Regulations 2006 laq amended), and as set down by the Church of Scotland's own checklist for the examination of congregational accounts. The charity trustees consider that the audit requirement of Regulation 1011 Ildl of the Accounts Regulations does not apply. 11 is my responsibility lo examine the accounts as required under Section 44111{cl of the Act and to state whether particular mallers have come to my attention. Basis of Independent Examiner's statement My thorough examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 las amendedl. An examination includes 8 review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. 11 also includes consideration of unusual items or disclosures in the accounts and seeking explanations from the trusteps concerning any such mallers. The procedure5 undertaken do not provide all the evidence that wouli be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's statement In the course of my examination. no maller has come to my allention'.- Which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with Section 4411 }(a) of the 2005 Act and Regulation 4 01 the 2006 Accounts Regulations, and the preparation of accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel, or To which, in my opinion, allenlion should be drawn in order lo enable a proper understanding of Ihe accounts lo be reached. Signed'.- Dale'.- Roij Dr la,. l..l?I:L.eod Greenshields,
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Page 11 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 The figures shown represent fundraising by Ihe parish for general or specffic funds. Fundraising on behalf of the church by olher groups li.e_ The Guild) are recorded as a donation from that group, and fundraising for third parties is recorded under other income. The totals are the actual monies received by the parish. For clarity transfers beeen accounts has been omitted from this overview, although they are detailed in the figures for the individual accounts that follow. (2) (3) Historically the accounts have included the cost of Freewill Envelopes for the previous year. However, the 2025 accounts include the purchase of envelopes for 2024 and 2025. (4) The full Giving to Grow Contribution for 2025 was Set at £36,815. However, this was off-set by Transition Funding of £1,670, Stipend Endowment Income of £4,905 and Glebe Rental Income of £1,050. {5) The full Giving to Grow Contribution for 2024 was set at £33,623. However, this was off-set by Stipend Endowment Income of £4,977 and Glebe Rental Income of £2,194. The totals are the actual monie5 expended by the parish. For clarity transfers between accounts has been omitted from this overview, although they are detailed in Ihe figures for the individual accounts that follow. {6) The accounts set out below were prepared on a receipts and payment basis. Overview of Funds Held Locally BanCeS at 0110112025 General Acc Fabric Acc Organ & Emergency Fund Total Fun(is Held 0110112025 7.650.57 2.636.17 42,632.71 52,919.45 Balances at 3111212025 GeneralAcc 6,123.18 777.56 41,037.27 47.938.01 Fabric Acc Organ & Emergency Funij Total Funds Held 3111212025 Total Movement of Funds -4,981.44
Page 12 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 2. General Account 2025 2024 Opening Balance Income Expenditure Closing Balance £7,650.57 £58,101.29 £59,628.68 £6,123.18 £7,315.11 £58.193.99 £57,858.53 £7,650.57 Surplus/Deficit 1-1 £1.527.39 £335.46 2025 2024 INCOME Collections l Offerings Gift Aid ISt3nding Order & Envelope51 Freewill Envelopes Open Plate Penny Plate 17,990.00 9,977.58 3,008.86 loo.00 18,655.00 10,624.68 3,188.94 11.00 Donations General lexcluding Guild) Designated for A/V Fund 2,155.70 0.00 7.450.20 288.51 2,539.26 145.(X) HMRC 7,256.91 515.77 329.00 2,000.00 1,028.92 1,273.93 3.646.73 4.576.85 1,500.00 399.(M) 503.(M) Investment Income Life & Work 197.00 3,550.00 171 593.47 1.073.10 1,230.00 3,103.30 i.ioo.00 3.315.07 268.50 Guild Teas Funerals/Weddings Fundraising Hall Lets Contribution5 Misc. Fundraising for 3rd Parties Transfers from Other Accounts 2,700.00 58,101.29 0.00 Total 58.193.99 17) Includes £550 donation designated towards cost of the new boiler which was transferred to the FabricAccount.
Page 13 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 2025 2024 EXPENDITURE Cofs -National Stipend Fund Allocation IIPresbytery Fees Ministers Expenses Pulpit Supply Heating and Lighting Auchterderran Church Hall113028381 Auchterderran Church113028391 Kinglassie Church11302287 & 13022881 Fabric repair & maintenance Insijrance 29,190.00 141 26,452.(X) 151 1,553.66 1,553.66 1,907.70 1,612.50 800.00 900.(XI 1,501.55 1,184.01 2,195.60 2.286.00 5.686.00 2,638.84 3,084.55 291.05 1,726.14 5,223.52 Manse Council Tax Home Emer8enty Cover Maintenance 2.681.01 468.33 1,127.48 2.482.78 429.51 1,892.97 Hall Heating Service Hall Hall Cleaning Other 114.00 470.14 3,428.99 65.39 90.00 2,480.79 180.98 Admin Costs 73.45 FWO envelopes Re Independent Examiner Life & Work Organ and Piano Tuning 193.38 131 225.00 143.50 372.00 782.52 735.69 60.00 849.73 268.50 96.42 loo.00 479.50 0.00 360.36 Copyright Licence Pilgrim Forum/Path of Renewal Misc 646.37 360.00 3.595.14 703.00 Other Transfer to Other Funds 1,338.50 59,628.68 405.CX) 57.858.53 Total Ordinary General Income Total Ordinary General Expenditure 58,101.29 59,628.68 58,193.99 57,858.53 General Fund Surplus (Deficitl for year -1,527.39 335.46
Page 14 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 3. Fabric Account 2025 2024 Opening Balance Income £2,36.17 £5.241.50 £7,100.11 £777.56 £2,778.78 £60,315.00 60.457.62 Expenditure Closing Balance £2,636.17 SurpluslDeficit {) £1,858.61 () £142.61 Unrestricted Funds Cabinets £710.56 £67.(K) £777.56 2025 2024 Income Transfer from General Account re designated giving Grant from Fife Council - CARERS Funding Grant from Fife Council - Solar Panel Project Granl from Benefact Trust re lightning conductor Donation re boiler from choir concert Donation re boiler from "Cakeless Cake Stall" Transfer from General Account re Donations re boiler from "Cakeless Cake Stall" Transfer from General Account re donation for boiler from Guild Contribution from Drop-ln re fire alarm upgrade Donation re fire alam upgrade Grant from Foundation Scotland re fire alarm upgrade 95.00 0.00 0.00 750.00 555.00 746.50 185.00 5,630.00 20,000.00 0.00 0.00 0.00 45.00 0.00 550.00 500.00 500.00 1,500.00 5,241.50 0.00 0.00 0.00 0.00 0.00 0.00 25,815.00 25,000.00 9,500.00 60,315.00 Transfer from Cofs Consolidated Fabric Fund- Revenue Acc) Transfers from Organ l Emergency Fund 5,241.50 Expenditure Payment re Small Hall Project Payments re general Maintenan to fabric Payments re CARERS Project works Payments re Solar Panel Project BEST re lightning conductor Kennect re fire alarm upgrade NARRO re structural survey of Achterderran Church 0.00 0.00 0.00 0.00 3,880.68 1,959.43 1.260.00 7,100.11 0.00 350.00 560.00 5,630.40 20,417.21 0.00 0.00 0.00 26,957.61 33,500.00 60,457.61 Transfers to Organ l Emergency Fund 7,100.11
Page 15 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 By its nature, all monies held within the Fabric Fund are restricted in their usage and can only be used towards maintenance 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 specific tasks I projects, namely - Cabinets- donations to provide oak cabinets in the sanctuary ofAuchlerderran Church. To date o cabinets have been procured and installed. 4. Oesi nated and Eme enc Funds - an and Emer en Fund 2025 2024 Opening Balance Income Expenditure Closirbg Balance £42,632.71 £1,104.56 £2,700.00 £41,037.27 £16.226.88 £26.405.83 £0.00 £42,632.71 Surplus/Delicit (_) £1.595.44 £26,405.83 Unrestricted Funds A/V Funds Fabric Shed l Gardens Children's Mission MDF Fund E7,207.03 £9,215.99 £22,148.50 £93.54 £1,872.21 £500.C¥) £41,037.27 2025 2024 Income Transfer from General Fund re donations to AV Fund Noney transferred from external Sunday Club account Bank Interest 0.00 0.00 220.00 1,872.21 313.62 456.06 456.06 648.50 2,405.83 0.00 Transfers from General Account Transfers from FaL)ric Account 0.00 33,500.00 35,905.83 1,104.56 Expendlture Other 0.00 0.00 0.00 0.00 Transfers to General Account Transfers to Fabric Account 2,700.00 0.00 0.00 9,500.00 9.500.00 2,700.00
Page 16 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 The fund. which is an interest-bearing account, provides a location for the storing of locally held emergency funds and monies held for specific projects, namely'.- AJV Fund - monies raised to support the purchase and inslallation of an audio-visual systems in Auchterderran Church I Church Hall. Fabflc - An element of the sum of £25,000 which was realised from the sale of assets held with the Church of Scotland In 2024 to finance the solar panel project until such time as the grant money was received. The surplus has been retained locally until such lime as the results of the structural survey on Auchterderran Church have been considered fully. Children's Mission - Money raised I donated lo support work with children l young people. Shed l Garden monies donated to support Ihe purchase, fitting out of a shed to the rear of the church hall to support a community garden project. Surplus money may be used to purchase gardening equipmenl 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 lelephone l intemet costs lo the total of £1,907.07 (£1,612.50 for 2024), while the church paid the manse council tax of £2,681.01 (£2,482.78 for 2024). 6. Ministers Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, and employer's contributions for national insuran, pension and loan fund. Ministers, stipends are paid in accordance with the national slipend scale, which is relaled to the years of service. For 2025 the starting point was raised to £32,433 moving to a maximum of £39,856 after five years service. The parish contribution is set in accordance with the national "Giving to Grow. framework with monies credited to the parish centrally in regard lo endowment and glebe rental income deducted fram the total before the charge is levied on the parish. For 2025 the relevant fee payable by the parish after these deductions was £29,190. {£26,452 for 2024). 7. Collections for Third Partios In 2025 the following monies were raised by way of special events I collections on behalf of third parties'.- Christian Aid £268.50 All receipts and donalions with regard to third parties are recorded within the "Other Income" and "Other Expenditure" headings within these accounts.
Page 17 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 The accounls were approved by the Kirk Session on For and on behalf of the Kirk Session'.- Minister Session Clerk Treasurer
Page 18 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 Section 3 Appendix To Annual Accounts 2025
Page 19 Auchterderran Kinglassie Parish Church Year Ended 31st December 2025 Appendix 1. Funds Held On Behalf Of The Congregation By The Church 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 investments are available as general reserves, whilst others are restricted funds. 2025 2024 Consolidated Fabric Fund- Capital Account st Funds Held at 31 December 104,955.65 100,120.57 Consolidated Fabric Fund - Revenue Opening Balance Net Income thdrawal of Funds Closing Balance 4,525.95 3,384.02 0.00 7,909.97 25,096.05 4,429 90 1-125 000 00 4,525.95 Units Held 2025 2024 Purchase Price Church of Scotland Investors Trust Growth Fund John and Janet Douglas Memorial Fund 15 103.20 95.70 40.05 Income Fund Congregational Expenditure 202 2,300.78 2,234.12 1,505.28 All funds held within Ihe 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 £2,403.98, are unrestricted funds. 2. Petty Cash The parish policy is to avoid cash payments whenever possible and that all income and expenditure should be crediled I debited to or from Ihe appropriate bank accounl. In line with this policy the treasurer does not hold petty cash and there is therefore no requirement to maintain a petty cash account.