The Church of Scotland Lochgelly and Benarty St. Serf's Parish Church of Scotland 2025 RECEIPTS AND PAYMENTS ACCOUNTS Congregation No: 241481 Charity No: SC 032353
Reference and Administrative Inforniation Charity Name: Lochgelly and Benarty St Serfs Parish Church of Scotland Charity Registration Number: SC 032353 Congregation Reference No: 241481 Contact Address: 36 Coates Gardens. Edinburgh EH12 SLE Trustees The Trustees during 2025 were the following members ofthe Kirk Session i.e. the Moderator and the active Elders of the Congregation:. Rev Zoltan Safrany (Moderator), Mrs Helga Campbell, Mr Ronald Campbell. Mr William Gardiner, Mrs Joyce Goodall. Mrs June Kerr. Mr Robin Millar. Mrs Nancy Olszok, Mr lan Patrick, Mrs Laura Pepperday. Mrjim Reid, Mrs Anne Scott, Mrs Agnes Seath, and Mr George Seath. A number of elders have retired from activities and no longer attend and take part in decision-making at the Kirk Session; They remain elders but are not trustees. Principal Office-bearers Minister: Rev. Zoltan Safrany Deacon: Pamela Scott DCS Session Clerk: Laura Pepperday Ipro temporel Church Treasurer- Robin Millar Independent Examiner Bankers Stuart Kerr 25 Penrice Park Lundin Links Fife KY8 6DZ Bank of Scotland plc P O Box l(M)O BX2 ILB Page l of 14
Trustees, Annual Report Year ended 31 December 2025 Structure. Governance and Management The Church of Scotland is Trinitarian in doctrine, reformed in tradition 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 distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-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 Iunitary Form}. Rcruitsnent and Appointment of Trustees Membersof the Kirk Session arethe charitytrustees. The Kirksession members are the elders of the church and are chosen from those members of the church who are considered 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 contlnue as active elders resi8n and take no part in Kirk Session decisions. All trustees are now required to attend training in safeguardin8. Those who did not attend training are treated as havin8 resigned and no lon8er attend or take part in Kirk Session decisions. Oryanlsatlonal Structure The Congregation provides spiritual growth and servlce to the parish and local community. 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 structure by which the Con8re8ation funrtions and reviewstheirachievements and future plans in their reports to the Kirk Session. The Kirk Session meets up to six times in a year to administer the business of the church. Other meetlngs are called by the moderator when necessary. Certain responsibilities are delegated as appropriate to Committees (Groups} whose conveners are elders or members of the congregation but at present most busine55 of the church is dealt wwth at Kirk Session level. Page 2 of 14
Trustees, Annual Report (cont) Year ended 31 December 2025 How We Worship We continue to hold onlyone joint service of worship on a Sunday at 10.30am using either of the Benarty or Lochgelly churches on an alternate basis. This was felt to be a positive way forward bringing Benarty and Lochgelly closer together. Separate services in both churches were held on Remembrance Sunday. Once a month the service takes the form of a "café church" to reach out to some of those who want an alternative to the more traditional form of service. An outdoor service was held in Lochgelly during the summer and carol singln8 at Advent. Worship in two local care homes for the elderly is also condurted regularly by the Minister on the second and fourth Fridays of each month with all members encouraged to attend. The Minlster organises a Mens. Breakfast Club on the first Fridayofeach month. This gives an opportunity for conversation. reflection and prayer over a breakfast. During 2025 joint worship took place on the third Sunday of each month in each of the four buildings within the cluster as defined in Fife Presbyterfs Mission Plan i.e. Benarty, Loch8ellv, Auchterderran and Kinglassie. The wider cluster was given an opportunity to take part in Easter services, fundraisin8 activities and special events. A cluster prayer meetin8 was held regularly. Towards the end of the year further dlscussion took place re8ardin8 the Mission Plan and a steerlnggroup was set upto explore and brin8 forward new proposals if necessary. The Worship Group meet regularly to plan the monthly café church services which are accompanied bythe Praise Band. There is an opportunity to introduce new hymns and songs in this setting. Two members of the Worship Group who have completed the Weaving Worship course lead worship when the Minister or Deacon is unavailable. The Hungarlan Worship Group continues to make regular use of the church and halls for worship and prayer meetings. The Hungarian National Day was celebrated on 16 Au8USt and in October a Weekend Retreat was held in Paisley. The Indian Orthodox Church in Edinburgh requested use of the sanctuary in Lochgelly for services for their local members durin8 Holy Week. This was approved bythe Kirk Session Objectives and Activities The Kirk Session is responsible for further groups dealing with particular activities in addition to those already mentioned. During 2025 these were- the Newsletter Production Team, the Fellowship/Bible Study Group, the Shoe Box Appeal Group, the Welfare Group. the 'Drop In,, the Men's and Women's Bowling Clubs till they closed down. 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 Dats Protection requirements. Page 3 of 14
Trustees, Annual Report (cont) Year ended 31 December 2025 During the year a group was set up to examine the possibilities of using congre8ational monies and possibly Seeds of Growth funding in the future to employ a person with training in working with young people and families under the age of 40 to work in the communities of Benarty and Lochgelly. The departure during 2024 of the outreach worker has reduced mission initiatives with young people. After Initial discussions within the Group an approach was made to the congre8ation seekingtheir willingness to provide some financial support for local funding in addition to the le8acy received. This did not produce a positive response and the group had to agree that such a project was not feasible in the present financial climate. Achlovements and Perfomiance. During the year the Deacon continued the traditional attivtties of vistting people in care homes, at home and telephoning members. The Bible Study Fellowship continued and both Lent and Advent Studies were delivered at the appropriate times. Schools work continued with Bubblegum'n ' Fluff and the Easter Code. A five-week Bible course was delivered to the P6 classes - on Advent at Lochgelly South School and on Lent at Lochgelly West. There was also involvement in assemblies and the P7 Leavers, Servlce. The Deacon attended the World Diakonia Federation Assembly bringing tO8ether diaconal workers on an international basis. Held in Africa for the first time in Au8USt, the Deacon reported back and made her attendance the subject of a subsequent sermon. Social events were organised by the Ways and Means Group. During the year various fundraising events were held including: a Yard Sale,. Sprin& Autumn and Christmas Fayres; Harvest Home; and Soup lunches. Loch8elly Brass Band performed their usual Christmas concert in the Lochgelly church and also played outdoors for Carols at the Crib in December. The Drop-ln has continued to be very popular on Thursday mornings. The venture provides social interaction and has generated revenue to offset heating and cleaning costs incurred as well as additional monies for church purposes. The success of the venture Is entirely due to willing church members volunteeringto turn out each week The Lochgelly church halls are used regularly by local community organisations and individuals needing a large venue for particular events. Use by the bowlin8 clubs ceased during the year in the face of declining support but there continues to be a demand from the Probus Club, local musical groups needing rehearsal space and several groups offering support to local persons or relatives and friends affected by mind-alterin8 Substan abuse. Page 4 of 14
Trustees, Annual Report {cont) Year ended 31 December 2025 Financial Review The principal fund is the General Fund. The main source of income for this is still the traditional Free Will offerin8 IFWO} collected through weekly envelopes and a number of standing orders. The budget adopted for 2025 required donations of at least £650 a week to set against anticipated expenditure. At the end of 2025, 27 member5 were contributing on a regular basis by standingorder, ensuringweekly income of only £281. Durin8 the year 45 sets of FWO envelopes 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 Gift 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 2025 was £7.450. The congregation is reliant on other sources of income to meet budget requirements in full. Rent5 for hall lets produced £3,196 and donations for use of the premises a further £1,857. Fundraising initiatives continue to be critical and produced £2,968. £23 (down from £62 In 20241 was generated by Easyfundraisin& which allows the church to benefit from the on-line shopping of those members of the Congregation who register for this. Reserves Policy The draw down from reserves necessaryto contlnue meeting operatlng costs and remlttances to the national church in 2021 focussed attention on the policy of holdin8 reserves. Holding a fund to cover at least six months, expenditure and the annual maintenance costs associated with four buildings, three of which are listed as of architectural interest, 15 both prudent and necessary. At the year end the Congregation held unrestricted funds in cash and investments of £78,789 of which £13,058 has been designated as a fabric fund to go towards insurance and a number of property improvement and maintenance projects. A further £5,632 remains designated for improvements to the IT infrastructure of both church buildings. £12,274 is held in restricted funds for specific projects and activities and is not available for general operatin8 costs. In September 2025 inspections were carried out by Presbytery on the Manse and on both hurch buildings and a number of items of repair were identified which are currently bein8 listed on a declining state of urgency and which will be attended to when appropriate quotes for work have been obtained and approved. Page 5 of 14
Trustees, Annual Report (cont) Year ended 31 December 2025 ststement of Trustees. Responsibilities The 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 financial year. The members of the Kirk Session are responsible for keeping proper accounting 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 (Scotland) Act 2005. the Charities Accounts (Scotlandl Regulations 2006 las amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps forthe prevention andlor detertion of fraud and other irregularities. Approved by the Trustees and signed on their behalf on Eighth March 2026 oltan Safranv, Mlnister and Trustee Page 6 of 14
Independent Examinefs Report to the Trustees of Lochgelly and Benarty: St Serfs I report on the accounts of the charity for year erKled 31 December 2025 which are set out on pages 8 to 13. Respectlve responslbllftles of trustees and examlner The charity's trustees are responsible f¢y the preparation of the accounts in accordance wrth the temis of the Charib'es and Trustee Investment (ScotlaThJ) Act 2005 and the chareS Accounts {scoand> Regulations 2006 (as amended) The chantys trustees consKler that the audit requirement of Regulats'on 10{1} {d) of the Accounts ReguSations does not apply It is my responsibilty to examine the accounts as requirsj urKJer section 44(1) (cl of the Act and to state whether path'cular matters have come to my attents'on. Basls of Independent examlnofs statement An examinatson is carried out in accordance with Regulab'on 11 of th8 Charities Accounts {Scotlandl Regulations 2006. An examination includes a review of the accounb'ng records kept by the charity and a comparison of the accounts presented wrth those records. It also indudes consideration of any unusual items or disclosures in the accounts. and seéks explanations from the trustees conorning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an aiNJrt oynion ¢)n the viffw given by the accounts. Independent examlnefs statemènt In the course of my examination. no matter has come to my attention vthich gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance wth Section 44 (1){a) of the 2IXI5 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare acc¢)unts which accord with ts accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or to which. in my t)pinion, attenti¢)n should te drawn in order to enable a proper understsnding of th8 accounts to be reached. Name "stuart Ker Address.. 25 Penri¢e Park Lundin Links Fife KY8 6DZ Date.. 21 Marth 2026 Page 7 of 14
Loch ell and Bena St Serfs Recei ts and Pa ments Account Year ended 31 December 2025 Unrestrict•d Restrlcted EDdovfflbènt Funds Funds Funds 2025 2026 Totsl 2026 Total 2024 2025 Recei Donation$ Legacies Grant Fundraising activth.es Bank & Deposit inter88t Inveslmenl income 42.211 10,LWXI 95 42,3 10.000 45,819 1,800 3.682 47 3.872 55.220 2,968 42 3.741 58.962 42 131 131 59.188 Rentsl of church halls Procegds from sale of invastmants Recelpls from General Truste Other receipts (Insurance) 5,053 5.053 S,468 13,389 1,614 13,389 1,614 36,862 6,571 Totsl Recel ts 79,018 95 131 79.244 104.121 Pa ments C0818 of ggneraling furKIs Charitable actlvllifj$ G¢)vernance costs Other payments {nèw equipment) 163 76.129 150 163 77.878 150 276 163 103,885 100 1,618 131 276 Total Pa ments 78,442 1.894 131 78,467 104,148 Excess of Recelpts over Payments for the year before transfers 1676 1.799 27 Transfers Excess of Recoipts over Payments for the y•ar 576 777 27 Page 8 of 14
Loch ell and Bena statement of Balances At 31 December 2025 St Serfs Unrestricted Restrlct¢d Endowment Funds Funds Funds 2025 2025 202S Tt)tsl 2025 Total 2024 Bank & De oslt Balances Bank & deposrt balances brought fv 14.072 16,926 16,953 Movement in year: Excess of Receipts over Payments for the year 2.576 1,799 777 27 Bank & deposlt balances carrled fwd 8 5.430 12.273 17,703 16,926 Investments at cost Church of Scotland Inve8tor8 Trust Income Fund 4,702 Units Imathet vlaue al 31112125 £53.555.78) 1,752 Unhs (market value 8131112125 £19.955.28) Transfer of Units sokl at cost 45,403 19,990 45,403 19.990 9,999 75,392 9,999 75,392 A880ts None due to be acqulreil Liabilities No signfficanl liabilitie5 at year erKI Total Funds 93,095 92,318 The accounts were approved by the Kirk Session on Eighth March 2026 For and on behalf of the Kirk Session "Zoltan Safrany" Mlnlster and Trustee "Robin Milla Treasurer and Trustee Page 9 of 14
Loch ell and Bena St Serfs Year ended 31 December 2025 Notes to the Accounts 1. Trustee Rernuneration and Related Party Transactions During the year the following Trustees and members of the Kirk Session each received remuneration for providing services as church officers during the year: L Pepperday- £1,200, and G Seath - £1,200. One trustee was reimbursed expenses amounting to £5,277 00 (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 petsonal interest in any contract or transaction entered into by the charty during the year. 2. Movements in Funds At1Jan 2025 At 31 D•c 2025 RecelFts Payment• Transferè Unrestrictsd funds Designated Fabric Fund Designated IT Fund (Kerr Bequest) General Fund 16.116 5,632 15,331 18,389 13.058 5.632 60,099 78,789 63.687 79,018 58,053 76,442 76.213 Restrictsd funds Chairs Fund Eco Group Fund Frfe Warm Places Flower Fund J Team Fund Lochgelly Communty Use Improveme Messy Church Fund Minister's Robes etc Fund Samaritan Fund Sunday Club's Fund Toddlers, Group Fund Benarty Car Park Fund 81 81 86 263 927 2,039 1.776 70 501 501 7,080 182 260 1.679 837 325 53 12.274 182 1.632 837 48 325 53 14.073 95 1.894 Endowment funds The Williamson Bequest 2.032 2,032 131 131 131 131 2,032 2,032 Total funds 92.318 79.244 78.467 93,095 Page 10of 14
Loch ell and Bena St Serfs Year ended 31 December 2025 Notes to the Accounts cont Pu oses of Desi nated Funds Fabric Fund.. The Trustees have set asKle funds for the maintenance of the Church property IT Fund.. The Trustees have set aside legacy monies to improve the IT infrastructure Pur oses of Restricted Funds Benarty 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 with 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 Wami Places Fund: This holds grants received lo support the Drop-ln activty Flower Fund: Thls is a fund to provide flowers for use in church activities J Team Fund.. This is a fund used in J Team (Youth Group) activities Lochgelly Community Use Improvements Fund: This is a fund intended lo be used to upgrade toilets in the Lochgelly church Messy Church Fund.. This is a fvnd created with a grant reiVed to support Messy Church activrties and inbtiatives 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 Samantan purposes Sunday Club's Fund: This is a fund used in Sunday Club activities Toddlerfs Group Fund: This is a fund used in Toddlerfs Group activities Pu oses of Endowment Funds Income from the Williamson Bequest is used to provide Elfare to eklerty members of the congregation through St Serfs Welfare Group. UnrestrlcW Re8trfct•d Endowment Funds Funds Fund$ 2025 Total 2025 Total 2024 2025 2025 3. Analysls of Donations WFO S¢heme (non Grft A) Gift Donalions Tax Recovered on Gift [a'0nS Ordinary Offerings (Open Plate) Other Offerings, Donations etc S,755 21,976 7,49) 5,755 21,996 7.450 6,932 22,877 20 2,855 5,712 45,820 75 95 4,141 42,3C6 42,211 Page11 of 14
Loch ell and Bena st Serfs Year ended 31 December 2025 Notes to the Accounts cont Unreslrlcted Restricted Endowment Funds Funds Fund8 Total Total 4. Analysis of Payments 2025 2025 2025 2025 2024 Costs of generating funds Offering envelopes 163 163 163 163 163 163 Charitable actlvltles Giving to Gn)w contribUtn Presbytery dues Ministy expenses Other staffing costs linc PAYE) Fabric repairs & maintenance Council Tax Heat and light Insurance Telephone, Licences, Websrte costs Cleaning matenals Church and Manse garden costs Bank charges New projects Printsng and Stationery Bequest income to Welfare Group Other exFenses 33,781 1.151 5.370 3.21YJ 12,822 2,649 9.904 5.067 1.551 91 33,781 1,151 5.370 3,200 13.322 2,649 10,904 5.067 1.551 91 60 15 32.942 1,151 3,358 3,051 42,245 2,473 10,282 4.815 1,581 135 15 380 380 131 410 131 1,312 131 118 76.129 1,618 131 77,878 103,886 Governance costs Payment for Independent examinats'on 150 150 100 150 150 100 Other payments Purchase of new equipment 276 276 276 276 Page 12 of 14
Loch ell and Bena St Serfs Year ended 31 December 2025 Notas to the Accounts cont 5. Central Funds The Giving to Grow Contribution for 2025 was £37,722 redu to £33,781 to take into account Transition Funding of £1,200 and endowment income of £2,791. The reduced annual contribution was paid in full. 6. Collections for Third Parties In 2025 2025 2024 Christian Aid Royal Bristish Legion {excluding collection cans in both churches) Maggie's Fife 180 239 314 285 7. Mlnistsrf8 Stipend All Church of Scotland 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 sts'pends are paid in accordan with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum sts'pend (in the frfth and subsequent years of service) £39,856 8. Cash in Bank and Deposits at 31 December 2025 2025 2024 Bank of Scotland Investors Trust Deposit Fund £ 16,719 £ 15,983 £ 17,703 £ 16,925 Page 13 of 14
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES CONSOLIDATED FABRIC FUND 2025 2024 REVENUE ACCOUNT $02414811 Credrt Balance held at 31 December 2025 7,131 15,774 CAPITAL ACCOUNT 56241812 Credit balances held at 31 December 2024 at cost 3,043 3,043 Market value of balances at 31 December 2024 3,043 3,043