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 serVI￿S 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 be￿een 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, Ui (D t co 4 ¢5) 000 000 i0￿ ¢D O) Ln ff) o* tr4 ￿ 1£) Tt o o LO O (N O V O) (D 0000 0000 000 O O LO CN ￿ o I o Ln O) Ln Ln C ¢D CL o tt) o o o) a) Ln o O ¢0 ￿ O to N o v o IN ro tri o o Ln f*) O rN ty) oooooortooo C>OOOOO o c <0 ￿ o Ln o v