The Church of Scotland North Carrick Parish Church of Scotland Receipts and Payments Accounts Year ended 31 December 2024 Congregation No: 070441 Charlty No: SC000213
Rèfer¢nco and Administrative Infomiltian Charity NaThe'. orth C8rrick Pansh chUh of Scotland Charity RegisttIOn Number. SCD00213 Congregation Referen Number. 070441 Contact Address Trustees The TnJsl8es threAJghout the year and up to the date $bJning of th• accourrts re 0$ folltyts.. Klrk Session Minister 'acan', Banke.. Royal Bank of Scotland. Sandgate. Ayr
North Gathek Parish Chureh of Scotland SG000213 Trustees. Annual R¢port Yoar •nd•d 31 Docgmb9r 2024 Structurg, Govomance andmanagemont The Church wa$ administered in acCOrdar with the temis of Church of Swuand Model Deed of Constitution Iunrtary Forml. Recrnitment and Appointmont of Trnstees Membets ot the lQrk Session a the chanty trustees. The lfjrk SessK)n members are the Elders of the church and are chosen from those members of the church are considered lo have the appropriate grfts and skills. The Minister. is a member of the KÈ'rk Se$sn. Is el8cled by the Congregatson and inducted or ordained by PresbWery. We did not have a Minister or Locum in post during 2024. Rev J Whrtecross served as interim moderator until the union of lQrkoswakJ wth crrShi1l and Maywe. Rev P Russell Is currently in post. Organisational Stru¢tu The Kirk Session met five times during year. The Kirk Session Is responsible for SPEntual and temporal affairs ¥in Ihe Church. The Session Clerk wrote lo all Elders In July for the pijrpose of hawng a compfehen&ve list of active Ekjers going forward in the UnK)n. A number of Elders were happy lo step back after many year5 of service. The Session thanks them for their supp)rt over the years. Obie¢lives andActivitses The Chureh of Scotland is Trinrtarian in doth"ne. Reformed in tradition and PreS0erian In polity. It exists lo glorify God and to work for the advancement of Christ's ltingdom throughout the worfd. As 8 national Church. it acknovAedges a distsnctive call a¥ duty to bn.ng the ordinances of religion to the people in every parish of ScollaNJ throLtgh a territorial ministy. 11 co-operates wf(h other Churches in various ecLtmeni¢al )odies in Scotland and beyond. Serwlces of Worship. Seryt$ of Worship are hekl every Sunday in Crosshill, Maybole and Kirkoswakd throughout the year. Dunng the summer months a Breakfast Church service is held in Maidens hall at 9 am for holiday makers and locals, ndUCted by Rev conn Bonner . Breakfast rolls are offered and made to order at Lrttle K Café next door. There ¥%ere services of Communion held during the year in eath place of worship and all wefe madè welcome. A joint Seryice of Union was held in the Carrick Centre on 3 Juty vthich was VRII attended. A joint watch night servtt on Christmas eve %Ya$ hekl in the Carrick Centre. On the first Sunday of the new year a joint servKe was held in Crosshill f01bd by a cooked breakfast enjoyed by all. Youth Activibes A youth grcwp meets teklY in Maidens hall. rhe Guild.. The Guilds united during ts year and meet in Cros$hill a M( ¢YLsring the wnter. A busy sOlaS has kept the members entertained and Infomied. The annual daffodil lea raises fijnds and welcomes visitors to the sooal evening.
North Carrlck Parish Church of SGOtland SC000213 Tru?toe8' Annual Report Y?ar •ndod 31 Dgcember X24 Contlnutd A¢hiTevements and Perfommnce." The church has contnued lo m&ntsin a posti¥e a)mmitsnent dLxing the pa year. We are indebted lo nd Fishertor il'c"sp.i= rarn for couCtIng worship at Kirkoswald regularfy during con".Inuin9 vaneY and tnd the Worstr¥'p Group lor their servKes at Maybc48 and Cr¢)sshill. This wth pulpit supply has ensLW every Sund8y in e&h churth. Maybola ehur¢h 1$ incorporated wthin the Cark Centre. •11rn4ryng the bxal to worf( in partnpAship to promijte a shared w)sè of gr)vAh for the inhabitants of Maybole. A well estal$ha choir lead the ¢ffigregabon each Sunday and often coltrute to Church worship th an anthem Monthly Sunday aftemoon seNi¢es tske place In FairknNe Nursing Horne. We have continued to de¥èk)p cxjr Fawtrade ststus and are registered rnembe of the Scottish Fairtrade Forum The fvl Foodbank is supportay by monthty &snats'ons from the church. Rev look the Maid$ Sumrnw Breakfast Church again Ihis year akvays a treat lor holiday makers vranl an eaty start Hol rdls were bought in the Lrttle K's café next doDr. cenal. fruit juice. lea and coffee seNed to those w8nt&Y it The prorety team lead by propety convenor thm Whitef0 eontinues lo keep the buibth.ngs and grounds In gocxl repair. Thanks are due lo all Ihe volunlews who we oftheir bme and talents to maintain a high stsndart th litle or no cost lo thuich. Botr manses we cuffenlly ba.ng let. Ilected sho8 boxes from the and fnetkjs suprK)rtsng The Samartians Purse Tea is awailable every Sunday afterthe Maytok service. On the first Sunday of the mcnth at Kithoswakl a oftea is served in the hal after the semce A glossy A4 quartefty North Carrick rnagujne diribLrted to every household in the vill>Je5 shares that is going in the Church. maZineS are posted to members nL living in the parish. A learn ol volunteers from Recovery AYT have ffle on four (ttasgorts to V•ork in the en t Kirk Wood, Kirkoswald. We thank them for th&r (tinUed siwrt. The Crrninal JusiKe leam regularty cul the grass at Maidens and lQ'rkOsdld. The halls In Klrkoswald and mal¢Jer conD"nue to be ki ano gerwats Incc¥ne the church.
North Carriek Pari8h chh of Scotland SC000213 Tnte•, Annual Report Yggr qndgd 31 DBcémbgr 2024 ctinl Flnanclal Rèvl•w The GhurcA's pnneJp81 sourtt ol ir&)me is by donabon whth In(xeased the Unicx) in June 2024. Gift Aid for 2024 has still lo be alMe{l. Total receipts for the year w&re Ell4.. thi5 includes Kirko$wald mse fentsl of £5,400 and bank and deposit balances broughl m with the UnKJn of MaytKYe and CrshIll of £44.182. EX5$ unrestricted repts over paymenis for the year is £17.541, thra is after fabric 8xp6ndityre of £11.647. Giving lo Grow payments have greaty increased $ie the Urmon. This 15 bause Maytxjle lir8d %%Yth Crosshill had one mirnster allocated and Kirkoswald had o mls1er. after Ihe urnon this is rbow only oTre minister for all. A8 bclh wgfg wnt a Vacancy dl<y4Rnee reduced the amotsnt PaYae to Edinburgh by É22,003 In 2025 Edinburgh have decided to remove tho vacancy 8ll¢xYane8 and we car ralM pulpit surply instead The Givng to Grcw amourt %%ryll t83.1 (fry 2024 ad(Ino the annual cost Ihe three charges £43.7e6}. The electricty fixed re tariff ded September 2¢yrJ. The new tsrrft up by 98°A. There wwe difficutties with the thange and no Irwoices were raised Church and Kithoswald Hall by the new provtder thus 3 months electrioty for 2023 was paid in 2024 The tosts a Kirkoswald arE £633012023 £22161. The heating Gosts at Crossmill br sewen months 15 £3084 (2023 £nil pnor 10 Union). Tne other running costs ha¥e remained light In 2024 dLJe to o)ntinued suppul by ftmbers volunteering with cleanlng, garonng. p8illting. pressure washing paths and yning h8113 for hall lets. On¢e ag&n volunteers asswnbled lo take on the Charty Shop k. Abun(tsnl donations ol wods to sell were cgllected an¢J generated £1 X6. The now a)nual Chrrstrna5 Fayre * lQrkoswald ra$ed £627. Crosshill Comnxjnty Lunches eonbnues to generated inwne for the Church bLrt rrore lrnpan1IY a wami spacè lor to com? logolher in friendship to enjoy a cook&1 Meal. These events only happen when everyone puls 1gWh¢r to holp wlh thè a¥ènt or como6 alon9 to $upwt ((. The Church is enhanced by interest and eamed from inv8Strnenls lating to 8 legacy ceive(J Irorn Mrs Urie. Tumbefry in 2013. Reserves Policy 11 Is the Trustees. wlicy to hold reswves of appraxirnately ssx months expendilLre induding ét51gnatéd funds. At the year end the Church hekl unresln.ded liqu fuThls 01 £84.105. The TrLL8tees are sats"sfied thai the IEwel of reser¥es heEd 1$ adequate to alow the chanty to Dperate successfully. Stat•m•nt of Tru¥t¢' Re8poMibilitie5 The member5 of Kirk Sess¥)n mLkSt prepar? an¢& 81atement5 which gwe suffvenl detail to enable an applatIOn of the transa¢xons of the Church durirs the fiftClaI ye8r. The m•mbe¢$ of Kirk SessKJn ar¢ r06POnsible for koapng proper UntIng TOIdS whith, on réquè. rnust reect the finanoal p0sOn of the Church al that tirr. This mast be done to ensuTe that the rinanaal stalements comply wrth the Charities ard TrnstèÈ Inveslrnenl IScotsaThYI Act 2(X)S the Ch8ritses AccA)unts Iscotlandl Regulations 21Th antl the ReguLations Aneni cONJra)OfiaI Finance approved by the Gweral Assembly of the Church of Scotland In 27. They e also fesponsible tor safeguarding the assets of the Chuf¢h and must take reasonable steF6 for the prentiOn andlor delecton of frauLI and other irregularits. Apk¥o¥e(I by the Trustees and Signeé oft th•r behall. 11-Mar-25
Kirk03wald Parlsh Church of Scotland SC000213 IndpÈndènt Examlnerfg Report tr• the Trustees of Klrkosw•ld Parish Church of Scolland l pOrt on the accounts of the charity for the ygar gnded 31 December 2024 whh are aet QLrt on page8 6 to 10. Re¥PtiVe rponsIbIlItIeS of truttes •nd •xamlner Thè eharitvs trustee$ a respor6itrAe lof the preparth.on accounts In a¢cordance the terms of thé Chanbes and Trustee Investsment Iscthandl Act 2005 and tha Ch•rit¥$ A(Lounts Iscodandl R•gulabor$ 20C6. The chartiy trust• considor th the audrt requirement of Rogulation 10111 Id} of tho Accounts Regulatsons does not ¥py. tt ts my responsIlity to examine the accounts as required undèr séttion 44111 I c l ol the P£t and to stste whèthèr parknoJlar rnatters havg come to my attentDn Basis of indepgndent examlnerfs stat•mant My fjxamnatior is carried out ift aecordance wilh Regulati 11 of the Chathes Accounts Iscotlancll Regulats"ons 2QO6. An examination includes a review o¥ accounliNJ records kept bythe thanty and a cornpanson of the account5 presented wlh those rer¢j5. It also irtludes CDn5hleration of any unusual Items or dClSU¥eS in ihe accounts. and seeks expènations from the Iru$lees concemiro any such matters. The procedures undertaken do mt provide all the evvjence that would be required in an audit, and consequently l th Thit èxpress an audit opinK)n the acCoLts. Independent examlnerfs statèmènt In the course of my eXaMinatn of Ihe statement of ac£ounts ftythe yearerYed 31 Decernber 2024. no matter has come to my attert.on 1 s%hi¢h gives me reasonable wse lo be that in any materi¥l resp1 the rewiremenl.. to keep acccunting records n accordance wth Seclic 44111 lal of the Charities and Trustee Investments IScolarKII Act 2005 and Reglatn 4 of Ihe 2CQ6 Accounts Regulations. and to prere acccunts which aecord 1th th& ac0n.ng rec£)rds arx1 comply wlln RegLtiation 9 of 2006 Accounts RUl•tsonS have not been mei. c 2 to whi(, in my opini, attenb.on shwld be thawn In orcler to enable a prcper under51arTdirg of the accotnts io be reathed. 1%.3.24
North Carrick Parish Church of &oUand SC000213 Réceipts and Payments Account Year ended 31 Dècèmbèr 2024 Unrnstricted Restricted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Total 2023 Note Recei Donations Legacie5 Activities for generating funds Bank interest Investment Income 39.747 39,747 15.022 20.000 2.944 423 12,537 4.373 978 10.183 4,373 978 14,779 4.596 55,281 4,596 59,877 50,926 Transfer of union balance Sale of investment5 Manse rentsl Grants received Hall lets 42.838 44,182 5.400 1.3 4,144 5,400 1,396 4.144 10.800 5.210 Total Rec81 ts 109.059 5.940 114,999 66.936 Pa ments Costs of generating funds Charitsble activities Other payrnenls 335 79,753 14.430 335 80.007 14.430 200 26,667 Total Pa 94,518 200 94.772 28,687 Excess of Payments over Recwpts for the year before transfws 14.541 5,740 20.227 40.269 Transfers -3,000 Excess of Receipts over Payments for Ibe year 17.541 2.740 20.227 40.269
North C4rrick P•rl•h Church of Scoiiand SC000212 Stateffl•nl of Balanc8S Ag at 31 December 2024 UnreBUlcted Resirtctsd Enaowrn•nt Funds Funds Fund$ 2024 2024 2024 Totsl 2024 Total 2023 rought forwar 1.359 7,751 75.674 35.405 movement in year 17,541 2,740 20,227 40.209 ¢arried forward B4.105 1.305 10,491 gS,901 75,674 Mark8t Value 2024 Market Valu• 2023 Inv•stm•nts (held for endowment funds and general unrestricted) Co81 Feryuson Bwuest Church ol Scotiind InYe5tOT5 Trust Intome Fund 7228 unls 81.893 79.942 79.219 ¢Ma$t•r Tru•t Churth of Scotland Inve&crfs Trust Grth FuTrl 1918unts 6.291 12237 11,182 General A¢¢ount Church ol Scotland In¥esioE5 Trust Grovrth FUTr 28742 Unbt5 115,CQ2 183,374 167.566 Grn¥th Furbj 240 Lmrts frtffj Crosthill 120 1,531 Income Fund 10488 114.990 115.997 114.948 318.296 393.081 372.915 Tne Carnck Cenire loan of £14.430 was re1 dunng the y8ar. The b*al£ on the pclSe of the rnanse In Mwk 15 £64.v&J aThJ nas been wrrtten off. Thg aoUnt$ We apwoved by the rk Sessk)n on 11 Mèrch 202$ For and on behalt of Kifk Sess
North Carrlck Parl8h Church of Scotland Sco213 Notss to the Aceounts Tnisiee Remuneration and Related Paty Trnnjadio Rev Jeanette Whrtecxoss. thjstee. received £593 for pjlyt suN)ty 1knriTr3 IFr year. Dunng ts year five trustees fecewed re1rrkn¥ ofexpenses inDJr totalling £8,144 Pknvements in Fun At 1 Jan IrK4xnlr#J Owlng At 31 D•c Endovrnent lunds Ferguson B&]uest Mcmaster Trust Bell Trust Kirkogwald Kirkogwald 4337 2( 7045 2102 7751 2(KJ 10491 Restricted fvnds Compassionate Cornrnunty FuThJ 1305 Unrestrlcted funds Fabnc fund Fl¢kner fvnd General lund Youth W¢yk Ch(yr Guik1 MayMe New Church Prqect Maybde Legacy Maybde Guild Kith¢>swakl North Cafrid( Guild 250 Anniversary Lunth Cl Kirkosmeld 104879 93944 437 6109 81106 437 453 -225 515 319 545 Kirkoswakl KirkOsk1 289 -2097 289 1967 1LVa)59 94518 84105 Tof•l fvnds T74 114999 94772 951 •nt Fu ITme tr(Kn the Ferguson Bequest is f(x provisiC of a minister to the pan5h. Dunng vacancy the Inc¢xne Is used to maintain the manse In readiress fc¥ a minister and pulpit supp Irme from the Mcmasler Trust is for upkeep ofC. W of the pansh upkeep of grave stones in the ch¢Jrch yard. Irtorne from the Bell Trust Is for b)e wrFX)St ol WOVkJirs gffts to the of thè Parish. dIStrTrbd $ety ty Ihe minister at Ihw'rtsgyet companal Conmunty Fund.. The frktst8es have r1Ve (kv)ab"ons for use In the comrn¢Jnty In a cxxnpas5WQte capaoty at the dis(xetsw of ts Trustees. Fabnc Fund to be used f(x repairs rnaIntenan of mayth) manse. Flower Fund." The Trustees have sel asth luThJs for maintsining thurch flowers each sulaY Guild Fund." The Twslees have set aside knn(ts operation of Guild 1Vitres. Lunch Club.. The Trustees have set ade fLnJs frx a rnthty communty dLSb Youth Work to be used to finance future youth thth.es Chc¥r to te used to purchase mwc rdabj rtéms as wlired.
North Carrlck Parfsh Church of Scotland SC000213 Not•8 to thè Accounts Unrpstrlctgd Rgstrfctgd Éndowmgnt Funds Funds Funds 2024 2024 2024 Totsl 2024 Total 2023 3 Anatysis of Donatk)n$ WFO Donations Grft Aid tsx recovery Open plate 8.514 23.090 1.300 6.843 8,514 23,090 1,300 6.843 1,709 8,037 5.276 39.747 39,747 Analysls of Payments 4 Cost ot Generatlng Funds Offenng envelopes Fundraising exnseS 111 224 224 335 335 S Charitable Athltles Giving lo Grow Presbytery dues Pulp(f supply Organist Carriek Centre Cleaning Healing and lighting Insurance Postage and statio Website Flowers Sundries Fabrsc expendiur8 Guild expenditure Lunch Club- Kirkosvrdld Compassion in the Communty Ferguson Bequest disth"bute(I lo benefiaary 37,050 37.050 11,012 612 2,684 1.580 6.Ot6 2,205 6.016 2.205 3.500 1.265 9.414 7.095 500 19 1,265 9,414 7,095 1.667 2.216 2,843 513 19 19 468 11,647 545 29 309 2,404 183 276 105 200 11.647 545 29 200 200 79.753 200 26.667 6 Mlnlstefs Stipend JI Church of Scotland eongregats"on$ conln'bute lo the Nats"orbal Stipe1 Fund v#hich bears the osls of all ministers, stipends and employerfs COntributnS for nath.onal insurance. pension and housing and loan fijnd. Mini$ters' sbpends are paid in accordanc* the national sts'pend scale. which is related to years of service. For the year under rewew the minimurn stipend was £31.842 arKI the maximum stipend in 5th and wbsequent years of service £38,884.
North Carrick Parish Church of Scotland SC000213 Not to tho A¢¢ounts Collections for Third Partios 2024 2023 D8menba ScoUaTrJ Chfisban 'd Erskine 115 103 330 330 Activities for generatlng fvnds Sale of Corner of Carrick brx)ks Maybole Chanty Shop Christrnas Fayre 1st Sunday Teas Guil(J daffodil tea Maybole leas Pennies Easy fundraisirwj Crosshill Lunches 105 1306 627 131 297 820 285 95 1735 751 132 231 4373 10
North Carrbck Parish Church of Scotland SC000213 App•ndbx Funds held for the benefft of the Congwation by the Churth of Scthand General Trustees Capltal Account Transferred from Union 01.06.24 126,901 31.12.24 31.12.23 Balance at market value 160.661 Revenue Account Balance al year end 22,778