The Church of Scotland Stevenston Parish Church Annual Report and Receipts and Payments Accounts 2024 Congregation No: 071M48 Charlty No: SC 000452
Stevenston Parish Church AnDual Report and Recelpts & Payments Accounts Year ended 31 Dttember 2024 Contenls Trustees, Annual Report Independent Examinerfs Report Receipts & Pants Account Statement of Balances Noies to the accounts Appendix io
Stevenston Parish Church Trustees, Annual Report Year ended 31 December 2024 Reference and Administratlve IDformadoo Chariry Name: Sieverthon Parish Chwch Chariiy Regisxrniion Number.. Sc52 CA)ngretiOn Reference No.. 07&148 Independent Exgmlner JRD Patffiership I I Porti8nd Road KILMARNOCK KAI 2BT Bankers Bank of Scotland 57 Doekhead Street SALTCOATS KA215EY
Stevenston Parish Church Tru3tw' Annual Report Ye4r ended 31 De¢ember 2024 Structure. GovernaAee and Management Governing Document Tr Church is MiniStered in xcordance wh the tern of the Dttd of Condilution (or Deed of Consliiution (Unitary Forml). Recruitment and AppoÉntmeDt of Trustees Members of the Kirk Session ¥r¢ th¢ charity trst¢#. The KI Session memkn are the eld¢r5 of the thurch aThl are chosen from those memttrs of the chh who are Co05]ded to have the appropria gift5 and skill& The Minimer. who is a member of the Kirk Sessicffi. is eleaoj by the congregation and iThlucied by Presbyiery. Ow InlM Moderaior is appointed by the Prtsbery. OrgaDiSfdtion41 Structure The Kirk Session is m(Mkratd by the ministerlinterim mdmtor. A5 TnceS. all finala1 decl510 rest vrith the Kirk Session. Th¢ Kirk Session is res[)rlbIe for spiribjal and ternra1 affairs within the LX)twegatio ObJ¢ctlYes and Activities Tr Church of S¢otlathl 1$ Trinitsrian in (kntrioe, Refornxd in tradilion and Presbffti2n in polity. It exists io glorify God and to work for the advancemEnt of chri,$ KingdoTn IhroLhoUl the world. A5 a national Church. it acknowledges distinctive call and duty to tring the ordinances of relwi(XL to the pwple in every wish of Scotland thTough a tetTilorial ministy. It ¢O-owate$ with otherChJrclw in various ecumeDical Wies in ScodaTh4 and be>rffi During 2024, SuNlay WrshIp wa$ coThluctcd al 10.30 am wilh the SamllKni of the Lords SUP being celebrned 3 limes. The ihree slevensi( Churche5 of Scotla1 uniied on 0110&2024. Due to the on-going VancY, our seryi¢e5 WfTe conduc¢ted Dninly byRetired Ba1$1 Minisier) and a mber of elders trained as Worship Leaders and scne Swyly Clergy. The Junior LhiIrch niet during Worship time o Sund2y mornin& Sacrements of CoTtmwnith arkl Bapti%rn were Condted by Ketired Church of S¢ot13nd Minislerl. Guild. for wonrn ond tjyn. met weekty between S¢N¢rnbu and May and supwted nMbe and nofvmetthts alike. Livingstone Plar$ are a dranm group which rforn an annual paniomime in the large hall. Whil# it was originalty mainly all Church rrrmbeTS. it is now tIK c4se ihai Church manba5 fonn the miTh)rity of rnembership to the PlarS. Noneiheless. rhis group forn a 518nifKanl part of ihe outreach and the eonwtion's commitrrkent to Chri5rian Aid. Othcr organi5altor15 whith make TcgulaT t of thc pre]5¢$ ate the Boys and Girl's Brigadr5. Guide5. Brownics. lkninlxyw5, Badlninton and Caravan club5. Futhci fOTnmunity outreath i5 via the use ofhalls on a Saiurday via ihe LytKla Twner School ortknce. Monthly Ytjuih Gtoup nK¢unBs forihe y(8 folk of la prinwry and s¥jarya8¢ 1¢ he]d. Tr thurch maintsins a di8ithl presertt wilh wd)S1 and media The seTrices ¥e video recorded xnd up10ed to the websiteNou Tube. Thi5 enables with an interest in the chwch to viewAisten to the weekly services. The rttordin8 IS 819) burnt onto DVDICD 8t distributed to the house so th can participate and still feel part of the congYegat)n. Tr Roll of the three fornrr ¢hur¢hes in the union have be¢n w18amat at 383.
SteveDSton P4rish Church TruJte¢J' Annual Report (eonL) Year ended 31 December 2024 AchlevemeDts ¥nd Ptrfonnanee As of S¢ptemb¢r 224. the new wni¢¢d u)nyegatiffl arted i P Grry ffl a Wedr• mOrniD8 a Bible SDMty Group on a Thurthy evening. Christma& the 'Gift" wice donated toys u¥)Ky to Worth AyrshiTr CallKli (Client A¢¢ount) to assi their WO in ¢(teting with th05¢ in need at ChristDW tin. Throughout the year. the ¢bur¢h wp[ed Ai4 N(xth A)rshir• S(Kial WorK McMil]kn can C¢ & Chw¢hes Hom¢less Acti North Ayrshire ICHANA). The church remaim in a ptti(d of uertainty thje w llKomplrte decision firture site of Wodlip and a¢rivity. Finan¢ial Revielv A major chan8e to the ovenll wawred du¢ to the uDion of the thr¢e steva100 Chwches of Scotland on 01108r2024. By way of transf¢r of balance from the fonDty High Kirk of steven November 2024. carapulied irKome of the C{1]nlg dwity (SCiW152). f(Ymer Livingst¢ Chur¢h of stiand from £54.544 {2023) to £135,773 (2024). a orKryoff Ion upliii EXP¢Illu llKTeasal frnm £46.931 (2023) w £73,877 12024) resulting in 5ub51tititio1 fimds at bank of £IOI.IY2. This is 8 holding psit1 as detsi] and SUtequ ¢095 of th¢ Union continue be Worked through. Active cost fadoTr sh significantly Increas ewy odw overherdl costs have been well managed and wthtn affordabilty during the sd half of the year. The in1ri value of investmerts in the name of the fomer Livingstt)n¢ Chw¢h have ovcr w the n¢w Stevenston Parish a)urdL These ate held wtth the Churth of Scotland Investors T( remiiti tttst with • ye•r erMI va]u¢ of £1 15.936. In swnw, fuwKial posilion foT 2024 18 Reserves Polley It is the Tru#ees' policy to Ild Te5erves of aFryYoximatety six exdi1 iti¢luding destwd fuDd5, with the swplus held in the G¢nml Thte¢S Groivth aThI ]n¢(mn¢ FUTh Statsment of Trugttts, ReJpoAJibAlitieJ The membeT5 of th¢ seSSt prepu¢ fum¢iAI ststern wthich give thietii 41¢tril h) ¢nable an appreciation of the transactions of the Chw¢h dwin8 the financial r. Th¢ rnembu5 of the Kirk Sc55ioD arr KP($t1}le foT keeping proper accounting records on rtyuesc must th¢ fiDwKial Fwition of the that tim¢ This must be done to SUre that the fBxancial statements comply wtth th¢ (]wities and Tr IDvestrnent (Scotl8Thd) Act 25. th¢ Chariti¢S Accounts {S¢othnd) Regulations 21Y)6 and the Regulatiorts Anent Congregational Finte 4yroved by the General AJ3¢mbty of the Church of S¢oti¥nd in 2(X17. They are a]so Tesw)nsibk for s8fe8• the assets of the Church AppToved by the TnJsteesa 5iwd tbeirbelm Swk•D Clerk Dt•: 27 Aprll 2025
Stevenston Parish Chwrch Independent Examlner's Report to the Trnslees Of SteveDSton PArLsh Church I rtport on the of the chatity for the ¢ded 31 tk¢¢naKr 2024 ar¢ set oyt on pages 5 to 9. Respective responsibilities of trn8tees and exan)In¢r The chwiV$ Inl¢eS are respDrsibie for the preparation of the in ace0rd with ihe ternLS of the Ch8fbties and TnLSte¢ Investrntht {S¢odarwJ) Act 25 the Charities Ac¢ourts lkndarnll ReBulations 2(KNS. The charity ITUStee5 consider thai the audit requirement of ReatIOn 10(1 l (d) of the AcCoW Regulations does not apply. It is my responsibility ¢xamiD¢ the ¥WWLts a5 reqlTed under sectM)n 44(1) (c) of lh2 Act and to state wlldher particular matters Imve co lo myattemio Basis of Independent ¢x4min¢r's statement An examination is cal1 out in accordance with Regulation I l of th¢ charit A¢¢ow)LS {S¢otl8ndl R¢gul8tion$ 2006. An examination includes a review of the x¢ounting r¢cords kcpt by thc charity and a coryarison of the accounts prc5entcd with Ihose records. It also includes coLderatIon of any nUal itcnts or disclosures in the &COun and seeks explanations from the truses ncerning any sh matt¢rs. Th¢ prrK¢dwes urKlertaken th Th)t provide all the evKlence that would be required in an audit. and ¢orLS¢quently I do t ¢xprc5s all a]11 opii]ion on the view given by the xcoun Ind¢pendent examiner's statement In the course of my examitt&ion. no matter h•s conr to my#tertion whi¢h gives me reasonable cae to believe that in any merial resFa requireDKDts'. 10 keep accounting records in cOrd3¢ wilh 44 (Ixa) of 25 Aci and Rt8UJatI( 4 ofihe 2(#)6 Accounts Regulations. and to prepare *counis which accord with ihe %wuntin8 r&0$ and comply with Regulation 9 of the 2(K)6 Accounts Regu]ations have rol been nt. or to whic14 itt my opinion. 411ention be in OTder to enable a pn)p¢r WKl¢rswiding of the antS io be twh¢d. JRD LLP Chareier Accounwirs I I Ponland Ro• KAI 2BT 14 Moy 2025
Stevenston Parish Church Recei t$ Pdnd Pa ments Account Year ended 31 December 2024 R¢rkted Funds FuTh15 Fumds Total TotAI 2024 2•24 21124 2024 21123 Reeei Donations L£gacies A¢tivitie5 for GeneAtin8 Funds Bank & Dep)sii inlerest Investment iome 41192 653 41846 34668 9179 9179 8083 2128 1452 3580 3079 43320 11284 45830 R¢ntsl of pr¢mise$ Sal¢ of assets Sale of investrnents Grants Receipts from Gera1 Tnjstees Trafer of Un)n Balance Other Receipts 398 398 7378 72917 830 72917 7024 7854 1336 Tot41 Re¢ei t$ 117067 18706 135773 54544 ments Charitable activities 541J2 19745 73877 46931 Total Pa ments 54132 19745 73877 46931 Excess of Receipt5 over Piyments 62935 -1039 61896 7614 Transfers Exeess of Recelpts over Payments for the year 62935 -1039 61896 7614
Stevenston Parish Church ststement of Balgnees At 31 December 2024 Tot1 Total 2024 2023 ank& itB lan Bank & po cash balances iyought forward 17J45 20J59 561 38265 30.651 MovemeDt ID year: E$8 of ReiS over Payrnthts for th¢ year 61935 (1,039) 61.896 7,614 Bank & a¢sit bal8nc¢s 80,279 19,320 561 100,161 38,265 IDvesments at arket valu¢ Bank Balance5: Bank of Scotland P¢tty Cash Les5 Unpresented Cheques 101.192 142 11)0.161 Investtnents at Mark& Valuc 114.067 1.869 115,936 108.569 Gift Aid Rx¢ivablc bilitiej Accrued Tndyndent EXaMS Fees (9(K)) Th¢ a¢cowits were approved by the Kitk Session and Fizwicial Board on 27 April 2025. For and on behalf of the Kirk Se%sion 8YMI Financial Board Session Clerk Tre*Jurer
Stevenston Parish Churth Note5 to Ihe A¢¢ounts Year ended 31 De¢ember 2024 Tnjstee Remuner2tlon and Related rty Transactions the ear no tntstees received reimtwrsenI gf expenses. Trnvel exnseS wrre pgid io.. £160.(Ki & vi$iiing pthe¢¢IV1 £458.10 £6.34. 2. Movements In Funds AtIJA At31 Dee 2024 Pyments TrDsfers ,, 2024 Unrestricted funds tksignated Fabric Fund Designated LecaBy (Growth) Fund Desi8nated J. Lilile {FabridGM Furwj) General Fund (2.251} 141.989 (27273) (85J29) 492 7.836 1233 456 I17.(7 8.1 1.2(X) (2,605) 142.022 {26,817) {22,615) 140 54.853 352 S) tksignated Services Designaie<l Mission Desisnai¢d Communicatk)n Cornmittee UnprrKcssed Clwies (179} 619 105 1.41XI 476 (1,475) 384 241 28.068 126.938 66.472 SIKJ 89.034 Restricted funds Flower Fund LiviAgslme Players SnMII Funds 6J 7J42 820 8.718 1.028 10,566 7.765 1.028 9.636 8.795 (s)) 8.835 7,405 Endowment funds The James Whit¢ B¢que# 561 561 561 561 Total funds 38,265 135,773 73.877 100.161 ses of Desi Fabric Fd.. The Trustees have set aside TrdS for th2 rnainterMnce of ihe Church prDE Legacy Fund.. Lewcs left the Church with no restridions Joseph Ltttle FUNI.. Inv¢a unr¢stric¢d l¢gy. the divid¢rKI siwjlents Fabric Fund missi0comMunI11C Futmb: MoDi¢s •5ed for clwitsble purp with TnLStee approval f Re tricted Funds owei Fund: This is a fwKI to provide flo*rrs for display dwing services of w)rship Livingstffle Players: Raise and disburst ¢TIl1t purposes Srn&ll Fund&Gift5 fOrdntable sw of EndoMq)wrt Fund JatTLes White Beqs1.. Funds at diswl of Miniaer for chariable
Stevenston Parlsh Church Notes to the Attount5 (cont.) Year ended 31 December 2024 Unrestrkied Rrktel Emdowwnt F•nd5 Fwidj 2•24 Total 2024 Total 2024 2•24 2023 3. Analysis of tknDatlons WFO Scheme (t Gift Aid) Gift Aid D110 T&x Recovered on Gift Aid tkntions Ordinary Off¢rin8s (Open P14tr) OtheT Off¢ring& Donaiion5 ¢1 3,401 19.7(K) 20.697 5.9(Kl 4,879 3,272 41.192 240 20.9371 5.wl 4,879 3.685 1 41,846 226 413 2.245 34.668 653 4. Grnt$ Reeeived durin8 2024. £398.th) frorn North Ayr5htrE C(uKil for stsge liths & 4akers S Ai4ly$l$ of Other Re¢elpts Iher Re¢eipi$ Insurance Claim 830 1.166 5,858 7.024 1.996 5.858 7.854 lJ35 830 1,335 6 Anatysls of Payments Charilable activliles ministri & Mission alIclOn Presbytery dues Voluntary Additiorol Stipend Ministtr's Travcl Exp¢nxs Ministerial Expe Pulpil swply Fabric MaIntere Moose Cleaning Fabric repairs & main¢ellan¢e Audio/VI$u & Licenses Heat and Light 24.135 1.908 24.135 1.968 14.583 673 624 624 1 763 3J 2.4 4281 1.739 1,142 7.642 4,692 1.496 68 413 231 $4,132 3.3(K) 2,4C 4,281 10.269 6.359 8.324 4.692 6.436 444 413 231 i.i¥o 2,400 3.922 2.652 5.739 6.164 2,704 4.591 336 361 863 8530 5217 Bmovol¢nce expenses MiscellarKous Printin8. Statiorw and postage her ¢xpeNes 376 19,745
Slevenston Parlsh Churtb Notes to the A¢¢oMnts {¢ont.) Year ended 31 Deeember 2024 7 Minister's Stlpend All ChuTch of Scotlaryl conwEgaiion5 trIbut¢ to th¢ Nati(ml StipuKI Fu1 whi¢h ihe c$ of all minisiers. SUF¢nds and ernployerfs cortrIbiI for natio11 iKWae. lott arxl h)1n& and loan Ministers, are paid in accordaThce 2•24 2023 8 Colledlon$ for Thlrd Partles Te41 Fnd, Christian Aid & Social Work ChTiStt)US 5.635 5.635 3.910 3.910 9 Other Myatters rK)td in the Trustets, Rep, thi5 charity lfftioudy knowrt as LiviTWne Chutch of Scotland) formed a unioft wilh High Kirk of Sievenston and Ardeer Parish Church on l au8USt 2024 under a rw con8regalion number {070448) known as Sievenston Parish Thuyth. Th¢ ¥quisition method of accounting was wed and the chan"IYs accounts in¢OrFK>e the transactions of the former Livin0¢ aw for the fvll year. As the Receipts & PaYmts method is used irh these accounts, only the bank bthlances of thc High Kirk of Stevenst( have irKluded as the Ardeer Parith Church balanccs not been tyansf¢rr¢d at th¢ b)lanc¢ sh¢¢t dat¢. Th¢r¢ w¢r¢ othu signifKant 85xtinv¢Stm¢S to be iransferred frnm the other churches. SteveTk%ton Parish Church holds the iitle to adjxfflt which w•s Bifted dwirtg 1979 from the fomr owmer. This asset has rrt)t been valued and thot ir1led in the Stalen1 of Balances. There are other substantial assets to Ilde in the Sta*ment of Balances.
Stevenston Parish Church Appendlx to Ihe Accounts For the year ended 31 De¢enJber 2024 Funds held on b¢h4lf of the congregation by the Church of Scotland General Trmstees 2•24 2023 REVENUE ACCOUNT Consolidated Fabrlc fund Credit Balance at l January InterestlDMdends received 2,856 350 AdMinistlon costs Congregatiornl Union Transfers Credit Bala[e al 31 tk¢ern 1,786 4,992 io