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 char￿eS Accounts {sco￿and> 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 re￿iVed 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 contribUt￿n
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