The Church of Scotland Lochgelly and Benarty St. Serf's Parish Church of Scotland 2024 RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 241481 Charity No: SC 032353
Reference and Administrative Information Charity Name: Lochgelly and Benarty St Serfs Parish Church of SGOtland Charity Registration Number: SC 032353 Congregation Reference No: 241481 Contact Address: Trustees The Trustees during 2024 were tIE following rnembers of the Kirk Session i.e. the Moderator and the active Elders of the C¢ngre8aticm:. The following elders have retiredfrom artivitiÈs and no longer attend and take part in JJion. They remain cldery but re not trustees:. decision-making at thc Kirk Se"" Paze l of 15
Principal Office-bearers Minister: Deacon: Outreach Worker: Session Clerk: Church Treasurer: Independent Examiner Bankers Bank of Scotland 3491351 High Street Cowdenbeath Fife KY4 9QJ Page 2of 15
Trustees, Annual Report Year ended 31 December 2024 Structure. Governance and Management The Church of Scotland is Trinitarian in doctrine, refomied In tradttion and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinrtive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It cOperateS with other Churches in various ecumenical bodies in Scotland and beyond. Governing Document The church is administered in accordance with the terms of the Deed of Constitution {Unitary Form). Recruitment and Appoinbnent of Trustees Members of the Kirk Session are the charity trustee5. The Kirk Session members are the elders of the church and are chosen from those members of the church who are consldered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session ensures that elders who have elected not to continue as active elders resign and take no part in Kirk Session decisions. All twstees are now required to attend trainin8 in safeguarding and during the year face to face training was attended by all the trustees expt for eleven who at the end of the year had still to complete the course laid down by the Church of Scotland. Organisational Structure The Congregation provrdes spiritual growth and service to the parfsh and local communlty. There are groups within the Congregation which are responsible for maintaining current achievements and standards and for setting new goals and aspirations. These groups provide the strutture by which the Congregation functions and vIewS their achievements and future plans in their reports to the Klrk Se55ion. The Kirk Session meets up to six times in a year to administer the business of the church. Other meetings are called by the moderator when necessary. Certain responsibilities are delegated as appropriate to Committees {Groupsl whose conveners are elders or members of the congregation. The remit of each Group has been agreed by the Kirk Session. The followingare the main Groupsthat have been set up: Finance and Stewardship, Pastoral Care. Property, Worship & Children's Ministry. Ways and Means, Admin and Publicity. The Group members are a mixture of elders and church members. Some of the Groups have not met regularly since lockdown and their business has been dealt with at Kirk Session level. Page 3 of 15
Trustees, Annual Report (cont) Year ended 31 December 2024 How We Worship We continue to hold only one joint service of worship on a Sunday at 10.30am using either of the Benarty or Lochgelly churches on an alternate basis. Thi5 was felt to be a positive way forward bringing Benarty and Lochgelly closer together. Separate services were held on Remembrance Sunday. Once a month the service takes the fonn of a "café church" to reach out to some of those who want an alternative to the more traditional form of service. Worship in two local care homes for the elderly is also conducted regularly by the minister on the second and fourth Fridays of each month with all members encouraged to attend. Since 2023 the Minister has organised a Men< Breakfast Club which meets monthly and gives an opportunity for conversation, rellection and prayer over a breakfast. It was agreed In 2023 that monthly worship should take place on a rota basis in each of the four buildings Withln our cluster as defined in Fife Presbyterfs Mission Plan l.e. 8en3rty, Lochgelly. Auchterderran and Kinglassie. Joint worship continues on the third Sunday of each month. The wider cluster has also given an opportunity to take part in fundraising activities and special events. In December 2024 the whole cluster met for a well- attended Nativltv service at Lochgelly Centre. A clusterprayer meeting continues to be held every three to four weeks. The Worship Group meet regularly to plan the monthly café church servlces whlch are accompanied by the Praise Band. There is an opportunltyto introduce new hymns and songs in this settin8. Two members of the Worship Group who have completed the Weaving Worship course lead worship when the Minister or Deacon is unavailable. The Hungarian Worship Group introduced in 2021 continues to make regular use of the church and halls for worship and prayer meetings. At the end of May a Spring Weekend Retreat was held in Paisley. In the lead up to the New Year a group of young Hungarian ministers visited Scotland, and they spent three days in Lochgelly. They held an Agape dinner on Hogmanay attended by church volunteers in appreciation for their commitment and efforts. The Indian Orthodox Church in Edinburgh requested use of the sanctuary in L¢xh8elly forservices fortheir local members in the run upto Christmas. This was approved by the Kirk Session Objectives and Activities The Kirk Session is responsible for further groups in addition to those already mentioned. These are: the Newsletter Production Team, the Newsletter Delivery Team, Website and Facebook Maintenance, Messy Church, the Fellowship/Bible Study Group, the Shoe Box Appeal Group. the Welfare Group, the Craft Group. the'Drop In.. the Men's Bowling Club. the Women's Bowling Club. the Sunday Teas Group. the Hospitality Team. the Church Readers Group as well as a Funeral Team. The Kirk Session complies with the advice of Fife Presbytery in relation to Data Protection requirements. Page 4 of 15
Trustees, Annual Report (cont) Year ended 31 December 2024 Soci31 events are organised by the Ways and Means Group. During the year various fundraisin8 events were held including: a Yard Sale; Autumn and Christmas Fayres: a Musical Afternoon Tea; Harvest Home; Soup lunches- and a Beetle Drive. Lochgelly Brass Band performed their usual Christmas concert in the Lothgelly church and also played outdoors for Carols at the Crib on 18 December. The church provldes a valued servlce to the local community. Towards the end of 2022 it was decided to provide a Warm Spaces location in the Lochgelly building under the scheme promoted by Fife Council. This has proved to be very popular and has continued in 2024 as the 'Drop-In' on Thursday morning from September onwards. The success of the venture Is entirely due to willing church members volunteering to tum out each week and continuing financial assistance from the Council to help with costs allowin8 donations to 80 to the church. The Lochgelly church halls are used regularly by bowling clubs and several community organisations includin8 the Probu5 Club. Local musical groups also use the halls for rehearsals. In Benarty, theToddlers Group used the buildin8inthe early monthsof the yearand a support group, Tartan Talkers, was hosted Achievements and Performanc•. During the year the Deacon continued the traditional actlvltles of vlsltlng people In care homes, at home and telephoning members. Lent Study ran for five weeks and was well at- tended with approxlmately 18 people each week attendin8. Advent Study and Bubblegum & Fluff were also well attended. A Bible Study Fellowship met almost everyTuesday evenln8 durln8 the year followlng the Lyle Blble Study by the Blble Soclety. The Outreach Worker as expected retired in June 2024 with a considerable impact on actlvities and It was appreciated that there would be challenges in maintaining the role of the church within schools and the wider community. Messy Church continued in the first months of the year. Volunteers were sought to develop the idea of a cross-cluster family event but there was insufficient support. Messy Church was wound up in a positlve way leavlngthe way open for something new to develop. The Toddlers, Group was discontinued in Aprll and equipment and resources distributed to local bodies working with pre-school children. Sufficient funding was retained allowing a start up if interested volunteers come forward. Schools work continued with the Outreach Worker along With a larger team including the Deacon delivering the Easter Code leading the children through the last week of Jesus. life. This was attended by P6,5 from Lochgelly West and Lochgelly South schools. The Kirk Session is aware of the need to find a replacement following the Outreach Worke¢s retirement. The post is not part of the Mission Plan but funding may be available to employ someone through the Church of Scotland Seeds for Growth project to work in the community and who is trained in working with young people and families underthe age of 40 Page 5 of IS
Trustees, Annual Report (cont) Year ended 31 December 2024 Financial Review The principal fund is the General Fund. The main source of income for this is still the traditional Free Will offering IFWOI collected through weekly envelopes and a number of standing orders. The budget adopted for 2024 required donations of at least £750 a week to meetanticipated expenditure. Atthe end of 2024, 28memberswere contributin8 bystandin8 orderensuringweekly income of £280. Duringthe year45 sets of FWO envelopes (down from 75 In 20231 were Issued to members. 47 persons made their donations under gift aid declarations. These declarations allow tax already paid on these payments to be recovered by the Church. The Church also benefitted from the Glft Aid Small Donations Scheme on small donations in the open plate made at both the Lochgelly and Benarty places of worship. The total tax recovered in 2024 was £7,444 (down from £7,684 in 20231. £62 (down from £781 was generated by E3syfundraisln& which allowsthe churchto benefitfrom the on-line shoppingof those members ofthe Congregation who register for thls. The congregation is reliant on other sources of income to meet budget requirements. Rents for hall lets produced £5,468 {an increase from £5,1 in 20231. Fundraising Inltlatives continue to be critical and produced £3,682 la reduction from £3,950 In 20231. Reserves Policy The draw down from reserves necessaryto contlnue meetlng operatin8 Costs and remittances to the national church In 2021 focussÈd attentlon on the policy of holdln8 reserves. Holdlng a fund to cover six months. expenditure and the annual maintenance costs associated with four buildings, three of which are listed as of architectural interest, is both prudent and necessary. Duringtheyearwith approval from Presbytery replacementofthe windows inthe Manse was completed and required expenditure of a substantial sum1£34,338) held by the General Trustee5 on behalf of the congregation (see Appendix to the financial papers). Atthe year end the Congregation held unrestricted funds in cash and investments of £76,213 of which £16,116 lincluding an insurance payment of £6,571 to cover damage to the railings at the front of the Lochgelly church building) has been designated as a fabric fund to go towards a number of property improvement and maintenance projerts. A further £5,632 remains designated for improvements to the IT infrastructure of both church buildings. £14,073 is held in restricted funds for specific projects and activities and is not available for general operating costs. Page 6 of 15
Trustees, Annual Report (cont) Year ended 31 December 2024 Statement ol Trustees. Respon8ibilitse8 The members of the Kirk Session must prepare financial Statements which give Su1cleftt detall to enable an appreclatlon of the transadions of the Church during the financial year. The member5 of the Kirk Session are responsible for keeping proper accountlng records which. on request. must reflectthe financial position of the Church at thattime. This must be done to ensure that the financial statements cornply with the Charities and Trustee Investment (Scotlandl Att 2005, the Charities Accounts {Scotland) Regulations 2(K16 las amended) and the Regulations Anent Con6resational Finance approved by the General Assembly of the Church of Scotlarnl in 2LK)7. They are also responslble for safeguardin8 the assets of the Church and must tske reasonable steps for the prevention and/ordetection of fraud and other irregularities. Approved by the Trustees and slgned on thelr behalf on 23 March 2025 Inister an rus ee Page 7 of 15
Independant ExaminoVs Report to the Trusteès of Lochgelly and Benarty: St Serfs I report on the &counts of ¢hanty for Ihe year ended 31 December 2024 which are set out on pages 9 to 14. Respectlve responsibilities of trustees and exaffliner The charity's trnstees are responsble for.he preparation of the accounts in acwdance with the terns of tp Charities and Trustee Investment (Scotland) Act 2005 and the Charties Accounts {ScotlarKI) Regulthons 2006 (as amended) The charilvs truste88 cnrtsider that the audit requirement of Regulation 1011) Id) of the Accounts Regulations does not apply It is my resrK)nsibilty to examine accounts as required under section 44(1) Ic) of th• Act and to stat• wh•th•r partiCUiaT matt•rs hav• Corr to my attention 8asl$ of Indèp8nd8nt oxamlnefs stknment An examinabon is carried out in accorclance with RegulatN)n 11 of thg Charities Accounts (Scotland) Regulations 2006. An examination includes a revi8w of tho accounting records kept by the charity and a comparison of the accounts presented with those re¢ords. It also inCdeS consideration of any unusual items or disG105ures in the COUnt$, and seeks explanalions from the trustees conceming any such matters. The procedures undertaken do nol pro%ide all the evidence that would be requirexl in an audit, and consequently I do not express an audlt Qplnlon on the giv8n by tPE accounts. Independenl examlnees ststement In the course of my exanination, no matt¢r ha3 como to my attentic whh gives me reasonaNe caus8 to believe that in any material the r&JLirements: to keep accounting rocord8 in acCoanCe Soetion 44 {11{al of thé 2CQ5 Act and Rul8t10n 4 of the 2006 Accounts Regulations. to prepare accounts which accord with the accountirvJ records and comply with Regulation 9 01 the 2006 A¢¢ounls Regukqtions have not l)een met, or to which, in my opinion. attention should be drawn in (Kder to enable a prqH understsnding of the accounts to ba reached. Name Addtess. Date.. 28 March £025 Page8 of 15
Loch ell and Bena St Serfs Recei ts and Pa ments Account Year ended 31 December 2024 Funds 2024 Funds 2024 Fund$ 2024 Total 2024 Totsl 2023 Recel Donations Logaues Grant Fundraising adivilies Bank & DgPOSrt inler¢st Investment income Nole 45.208 611 45.819 47,473 2,020 3,600 3.950 33 3,227 80,303 1.800 3,682 47 3.872 55,220 47 3,741 52,678 131 131 2,411 Rentsl of ehurch hall8 Proceèds from sale of investmenls Reeeipts from General TnJ8lees Other receipts IlnsurarKe) 5,468 5,100 36.862 8.571 8.389 6,571 Total Recel ts 101,S79 2,411 131 104.121 73.792 ments Costs of genèratiThJ lund8 Charitable actiMts'e8 Governance costs Other payments {2023 ne4V equipment) 183 103,885 173 68,244 100 2.065 101,167 100 2.587 131 Total Pa ments 101,430 2.587 131 104.148 70.582 Excess of Payments over Receipts or the year before transfers 149 176 3.210 Transfers Excess of Payments over Receipts for the year 149 176 27 3.210 Page9of 15
Loch el and Bena Statement of Balancas At 31 DeGember 2024 St Serfs Funds Funts 2024 FurKts 2024 Totsl 2024 Total 2023 Bank & De It Balance8 Bar& & dekK6it baln brougm 2.705 14,248 16.953 13,T43 Movement In year: Exe•s$ ol PAymort$ ovw A01P1# for lh• y•ar 149 176 27 3.210 Bank & deposlt balancos Carrled fwd i 14.on 10,926 16,953 Investments at cost Church of Scotland Irmestors Trust Income Fund 4,702 Unlis lrnarket at 31112124 £55.401.78) 1.752 Unrts Im8rket Val 8t 31112r24 £19,377.12) Transfer of Units srAd at cost 2.032 46,403 19,990 g,999 75.392 46,403 19,990 9,999 75,392 19. 63,370 2,032 A880ts None due to be acquired Liabilitios No Blgnffi¢•nt Il•blUtIoB ai y•ar •rnl rotal FundB 92,318 92,345 The accounts yre approved by the Kirk Session on 23 M8reh 2025 For and on behalf of the Kirk sl0n Minister and Trustse TreasuRr and Trustee Page 10 of 15
Loch ell and Bena St Serfs Year ended 31 December 2024 Notes to the Accounts 1. Trustee Remuneration and Related Party Transactions During the year the following Trustees and members of the Kirk Session each reiVed remuneration for provKling se[viS as church OffirS during the year. L Pepperday- £1,200, and G Seath - £1,200. One trustee was reimbursed expenses amounting to £4.579 (manse council tax, travelling expenses, business telephone and broadband charges). No other expenses were paid to trustees. No trustee or a person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year. 2. Movements in Funds A11Jan 2024 At 31 Doe 2024 Racelpts Paymonts Transf8Ys Unrestrlcted funds Designated Fabric Fund Designated IT Fund (Kerr Bequest) General Fund 13,945 5,632 56,488 76.065 43.915 41,745 18,116 5,632 54.465 76,213 57,662 101,577 59.685 101.430 Restrictsd funds Chairs Fund Eco Group Fund Fife Wami Places Flower Fund J Team Fund Lochgelly Community Use Improveme Messy Church Fund Minister's Robes etc Fund Samarrtan Fund Sunday Club's Fund Toddlers, Group Fund Benarty Car Park Fund 81 81 86 2,039 997 1,539 1,149 501 1,300 152 501 7,080 182 260 182 260 123 1,632 837 325 53 14,073 837 936 53 14,248 1,100 2.412 2,587 Endowment funds The Williamson Bequest 2,032 2.032 132 132 132 2,032 2,032 132 Totsl funds 92.345 104.121 104.148 92,318 Page 11 of 15
Loch ell and Bena St Serfs Year ended 31 December 2024 Notes to the Accounts cont Pur oses of Desi nated Funds Fabric Fund: The Trustees have set aside funds for the Maintenan of the Church propety IT Fund.. The Trustees have set aside legacy monies to improve the IT infrastructure Pu oses of Restricted Funds Benaty Car Park Fund: This is a fund to assist wrth the provision of a car park adjacent to the church building in Benarty Chairs Fund: This is a fund to assist wtth the cost of fumishings for the churches Eco Group Fund.. This is a fund used to support the work of the church eco group Fife Warm PlaS Fund: This holds grants received to support the Drop-ln activity Flower Fund: This is a fund to provide f owers for use in church activities J Team Fund.. This is a fund used in J Team Iyouth Group) activities Lochgelly Community Use Improvements Fund.. This is a fund intended to be used to upgrade toilets in the Lochgelly church Messy Church Fund: This is a fund created wrth a grant received to support Messy Church activities and initiatives Ministerfs Robes etc Fund: This is a fund to assist with the cost of robes for the Minister and other presentations Samaritan Fund.. This is a fund used by the Minister for Samaritan purposes Sunday Club's Fund.. This is a fund used in Sunday Club activities Toddlefs Group Fund: This is a fund used in Toddlerfs Group activities Pur oses of Endowment Funds Income from the Williamson Bequest is used to provKle welfare to elderly members of the congregation through St Serfs Welfare Group. Unrgstrfcted ReStr1d Endowmont Funds Funds Funds Total 2024 Total 2023 2024 2024 2024 3. Analysis of Donations WFO Scheme {non Gnl Aid) Gift Aid Donations Tax Recovered on Gtft AKI Donations Ordinary Offerings (Open Plate) other Offerings, Donakns etc 6.932 22.867 6.932 22.877 8,412 22,110 7,684 2.311 6,955 47,472 10 2.855 5,111 45.208 2,855 5,712 45.819 601 611 Page 12 of 15
Loch ell and Benart . St Serfs Year ended 31 December 2024 Notes to the Accounts cont Unrestricted Restri¢t¢d Endowment Funds Funds Funds Total Total 4. Analysis of Payments 2024 2024 2024 2024 2023 Costs of generating funds Offering envelopes 163 163 173 163 163 173 Charitable activities Giving lo Grow contn"bub"on Presbytery dues Ministy expenses Other staffing costs linc PAYE) Fabric repairs & maintenance Council Tax Hèat and light Insurance Telephone, Licences, Website Cleaning materials Church and Manse garden costs Sunday club expenses N8w projects Printing and Statnery Bequest income to Welfare Group other expenses 32,942 1.151 3.358 3,051 41,745 2,473 9.482 4,815 1.581 135 32,942 1,151 3,358 3,051 42,245 2,473 10.282 4,815 1.581 135 30,875 1,014 5,107 8,487 8,833 2,407 6,844 4,407 1.291 163 410 410 128 177 308 131 131 1,312 25 1,287 101,167 2.587 131 103,885 68,125 Governance costs Payment for Independent examination 1CKI 100 100 100 100 100 Other payments Purchase of new equipment 2,065 2,065 Page 13of 15
LoLtI eli diid Bena St Serfs Year ended 31 December 2024 Notes to the Accounts cont 5. Central Funds The Giving to Grow Contribution for 2024 was £37,722 reduced to £33.781 to take into account Transition Funding of £1,200 and endowment income of £2.791. The redUd annual contribution was paid in full. 6. Collections for Third Parties in 2024 2024 2023 Christian Aid Royal Bristish Legion (excluding collection cans in both churches) SANDS Frfe 239 45.8 140 68 285 372 7. Minlstsr's Stipend All Church of Scolland congregations contribute to the National Stipend Fund which bears the cost of all ministers, stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministers stipends are paid in accordance with the national stipend scale, which is related to years of sep41. For the year under review the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years of se1) £38,884 8. Cash in Bank and Deposits at 31 D•cember 2024 2024 2023 Bank of Scolland Investors Trust Deposit Fund £ 15,983 £ 16,057 896 £ 16.953 £ 16.925 Page 14 of 15
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CONSOLIDATED FABRIC FUND 2024 2023 REVENUE ACCOUNT 502414811 Credit Balance held at 31 Dernber 2024 15,774 13,556 CAPITAL ACCOUNT 56241812 Credit balanS held at 31 December 2024 at cost 3,043 34,453 Market value od balanS at 31 December 2024 3,043 35,870 Page 15of 15
st Serfs C1Ch Loety 8nJ Bty. Bje1 for 225 2024 End of Year 2025 Budget EXPENDrruRE NATIONAL MINISTRY GNiro to Grow AlloCatn Presbytery Dues 32,942 33.781 LOCAL STAFFING COSTS Ministy Team Travelling Eypenses Ministry Team TetephonelStaiK)nery Pulpit Suppty and Locum Salaries". OrganL8ts Church OffKe Cae[S PAYE, NI & Pens)n 2.501 857 3,5CK) 650 650 L920 492 5(KJ BUILDING COSTS Insurancg Council Tax 4.815 2.473 4,949 ' 2,703 OTHER LOCAL COSTS Printing and Statnery (net) pUblty and AdverttsiNJ Cleaning materials et¢. Church and Manse garden eypensoy LenCeS Church T0pne & BbarKI New Projects New Equipment MiscellaneoLbS 574 135 150 721 125 TOTAL PAYMENTS $0,205 55,494 LESS ORDINARY GENERAL INCOME Congregat)nal OrganiSan6 IroMe from w of premises Income from weddings and funèrals ReguL4r fundr8ising DivKlends and Intere L919 LOIO 3,682 3,741 15,820 1,2CQ 3,5(X) 16,70) NET EXPENDrruRE 34,385 38,794 OFFERINGS WFO Scheme {non Grft Grft Aid DonatKs Tax recovered on Grfi Atr Ordinary Offerir4Js Other Offemgs. Donat)nS . 6.932 21.798 22.(KKI 2,855 1.964 10,993 2.oxl 41,5¢XI SURPLUSIDEFIC 2,706