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 c￿OperateS 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 ex￿pt 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 Su￿1cleftt
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 inC￿deS 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
wh￿h gives me reasonaNe caus8 to believe that in any material the r&JLirements:
to keep accounting rocord8 in acCo￿anCe Soetion 44 {11{al of thé 2CQ5 Act and R￿ul8t10n 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 bal￿n￿ brougm
2.705
14,248
16.953
13,T43
Movement In year:
Exe•s$ ol PAymort$ ovw A￿01P1# 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 y￿re approved by the Kirk Session on 23 M8reh 2025
For and on behalf of the Kirk s￿l0n
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 re￿iVed
remuneration for provKling se[vi￿S as church Offi￿rS 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 Pla￿S 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 Stat￿nery
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 redU￿d 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 se￿1￿) £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 De￿rnber 2024
15,774
13,556
CAPITAL ACCOUNT 56241812
Credit balan￿S held at 31 December 2024 at cost
3,043
34,453
Market value od balan￿S at 31 December 2024
3,043
35,870
Page 15of 15

st Serfs C1￿Ch Lo￿ety 8nJ B￿ty. B￿￿je1 for 2￿25
2024
End of Year
2025
Budget
EXPENDrruRE
NATIONAL MINISTRY
GNiro to Grow AlloCat￿n
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
C￿a￿e[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 Stat￿nery (net)
pUbl￿ty and AdverttsiNJ
Cleaning materials et¢.
Church and Manse garden eypensoy
L￿enCeS
Church T0￿p￿￿ne & B￿￿barKI
New Projects
New Equipment
MiscellaneoLbS
574
135
150
721
125
TOTAL PAYMENTS
$0,205
55,494
LESS ORDINARY GENERAL INCOME
Congregat*)nal OrganiSa￿n6
Ir￿oMe 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