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 & Pa￿￿nts 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.. Sc￿￿52 CA)ngre￿tiOn 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 w*h 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 tr￿st¢#. The KI￿ Session memkn are the eld¢r5 of the thurch aThl are chosen from those memttrs of the ch￿h who are Co05]d￿ed 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 In￿lM Moderaior is appointed by the Prtsb￿ery. OrgaDiSfdtion41 Structure The Kirk Session is m(Mkratd by the ministerlinterim mdmtor. A5 Tn￿ceS. all fina￿la1 decl510￿ rest vrith the Kirk Session. Th¢ Kirk Session is res[￿)r￿lbIe for spiribjal and tern￿ra1 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 IhroL￿hoUl 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 W￿rshIp wa$ coThluctcd al 10.30 am wilh the SamllKni of the Lords SUP￿ being celebrned 3 limes. The ihree slevensi(￿ Churche5 of Scotla￿1 uniied on 0110&2024. Due to the on-going Va￿ncY, our seryi¢e5 WfTe conduc¢ted Dninly by￿Retired Ba￿1$1 Minisier) and a mber of elders trained as Worship Leaders and sc*ne Swyly Clergy. The Junior LhiIrch niet during Worship time o Sund2y mornin& Sacrements of CoTtmwnith arkl Bapti%rn were Cond￿ted by Ketired Church of S¢ot13nd Minislerl. Guild. for wonrn ond tjyn. met weekty between S¢N¢rnbu and May and supwted n￿Mbe￿ and nofvmetthts alike. Livingstone Pla￿r$ 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 Pla￿rS. 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 up10￿ed 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 2￿24. 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 u￿ertainty 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 steva￿100 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]n￿l￿g dwity (SCiW152). f(Ymer Livingst￿¢ Chur¢h of s￿tiand from £54.544 {2023) to £135,773 (2024). a orKryoff I￿on￿ 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 SUt*equ￿￿ ¢095 of th¢ Union continue ￿ be Worked through. Active cost fadoTr s￿h significantly Increas￿ ewy odw overherdl costs have been well managed and wthtn affordabilty during the s￿d half of the year. The in1*ri￿ 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 I￿ld Te5erves of aFryYoximatety six ex￿di1￿* iti¢luding destw￿d fuDd5, with the swplus held in the G¢nml Th￿te¢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 K*P(￿$t1}le foT keeping proper accounting records on rtyuesc must th¢ fiDwKial Fwition of the that tim¢ This must be done to ￿SUre that the fBxancial statements comply wtth th¢ (]wities and Tr￿ IDvestrnent (Scotl8Thd) Act 2￿5. th¢ Chariti¢S Accounts {S¢othnd) Regulations 21Y)6 and the Regulatiorts Anent Congregational Fin￿te 4yroved by the General AJ3¢mbty of the Church of S¢oti¥nd in 2(X17. They are a]so Tesw)nsibk for s8fe8• the assets of the Church AppToved by the TnJsteesa￿ 5iwd ￿ tbeirbelm Swk•D Clerk D*t•: 27 Aprll 2025 Stevenston Parish Chwrch Independent Examlner's Report to the Trnslees Of SteveDSton PArLsh Church I rtport on the of the chatity for the ¢￿ded 31 tk¢¢naKr 2024 ar¢ set oyt on pages 5 to 9. Respective responsibilities of trn8tees and exan)In¢r The chwiV$ In￿l¢eS are respDrsibie for the preparation of the in ace0rd￿ with ihe ternLS of the Ch8fbties and TnLSte¢ Investrntht {S¢odarwJ) Act 2￿5 the Charities Ac¢ourts lkndarnll ReBulations 2(KNS. The charity ITUStee5 consider thai the audit requirement of Re￿￿atIOn 10(1 l (d) of the AcCoW￿ Regulations does not apply. It is my responsibility ￿ ¢xamiD¢ the ¥WWLts a5 req￿lTed 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 ca￿l￿1 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 coL￿deratIon of any ￿n￿Ual itcnts or disclosures in the &COun￿ and seeks explanations from the trus*es ￿ncerning any s￿h 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 ca￿e to believe that in any m*erial resF*a requireDKDts'. 10 keep accounting records in ￿cOrd3￿¢ wilh 44 (Ixa) of 2￿5 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 n￿t. or to whic14 itt my opinion. 411ention be in OTder to enable a pn)p¢r WKl¢rswiding of the a￿￿ntS 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 i￿ome 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 Ge￿ra1 Tnjstees Tra￿fer 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 Tot*1 Total 2024 2023 ank& itB lan Bank & po cash balances iyought forward 17J45 20J59 561 38265 30.651 MovemeDt ID year: E￿$8 of Re￿i￿S over Payrnthts for th¢ year 61935 (1,039) 61.896 7,614 Bank & a¢￿sit bal8nc¢s 80,279 19,320 561 100,161 38,265 IDves*ments at ￿arket valu¢ Bank Balance5: Bank of Scotland P¢tty Cash Les5 Unpresented Cheques 101.192 142 11)0.161 Investtnents at Mark& Valuc 114.067 1.869 115,936 108.569 Gift Aid Rx¢ivablc bilitiej Accrued Tndyndent EXaM￿S Fees (9(K)) Th¢ a¢cowits were approved by the Kitk Session and Fizwicial Board on 27 April 2025. For and on behalf of the Kirk Se%sion 8YMI Financial Board Session Clerk Tre*Jurer Stevenston Parish Churth Note5 to Ihe A¢¢ounts Year ended 31 De¢ember 2024 Tnjstee Remuner2tlon and Related ￿rty Transactions the ear no tntstees received reimtwrse￿nI gf expenses. Trnvel ex￿nseS wrre pgid io.. £160.(Ki & vi$iiing p￿*the￿¢¢IV￿1 £458.10 £6.34. 2. Movements In Funds AtIJ*A At31 Dee 2024 P*yments Tr*Dsfers ,, 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￿e the transactions of the former Livin￿0￿¢ aw￿￿ for the fvll year. As the Receipts & PaYm￿ts 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 85xt￿inv¢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 fom*r owmer. This asset has rrt)t been valued and thot ir￿1￿led in the Stalen￿1 of Balances. There are ￿ other substantial assets to I￿l￿de 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 AdMinist￿lon costs Congregatiornl Union Transfers Credit Bala[￿e al 31 tk¢ern 1,786 4,992 io