The Church of Scotland Stevenston Parish Church Annual Report and Receipts and Payments Accounts 2025 Congregatioa No: 070448 Charity No: SC 000452
Reference and Administrative Information Charity Name: Stevenston Parish Church Cbarity Registrntion Number. SC000452 Congregation Reference No: 070448 Contact Address: Mr R Glover 99 Campbell Avenue STEVENSTON KA20 4BT Trustees for 2025 (Kirk Session) Robert Bendelow. Brenda Bendelow, Marv Blair, Mary Brannan: Pat Campbell, Luisa Chisholm. Alan Cochrane. Anne Cochrane, EIiTAbeth Cooke, Jessie Cunningham, marget CraiL Eli7abeth Crnwford, James Dunwoodi¢, Margaret Durham. Sandra Etskinc. Kemieth Gibson. Susan Gibson, Ross Glover, Pat Gray, Maureen Grear. Alexander Hershaw, Dorothy Hershaw, Finlay Kerr. Debbie Mcmail. Robert Mcmillan, Margaret Montgomerie. Dougl&s 0, Catherine Rei<L Ross SteTrenson: Elaine Stewart, Arthur Taylor, David Thomso Mary'lin Thomson, Andrew Tomlinson. Kay Tudor Principal Offiee-bearers Minister: Vacant Session Clerk A. Hershaw & M. Thomson Church Tre&surer: K. Gibson Independent Examiner Mcmorland & Co FTCA Limited 24 York Street Ayr AyTshire KA8 8AZ Bankers Bank of Scotland 57 Dockhead Street SALTCOATS KA215EY
Stevenston Parish Cburch Trustees, Annual Report Year ended 31 December 2025 Structure, Governance and MaDagemeDt Governing Document The Church is administer¢d in accordance with the tern of the Deed of Constitution (or Deed of Constitution (Unitary Fonn)). Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and ar¢ ¢hos¢n 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 S¢ssion. is elected by the congregation and inducl¢d by Presb)Trry. Our Interim Moderator is appointed by th¢ Pre$bcry. Organisational Strueture The Kirk Session is moderated by the ministerlinterim moderator. As TrLL8tees, all financial decisions rest with the Kirk Session. The Kirk Session is reswnsiblc for spiritual and temporal affairs within the congregation. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refornied in traditton and Pr¢sbiQ¢Tian in polity. It exists to glorify God and to work for the advan¢em¢nl of Christ"5 Kingdom throughout the world. As a natiollal Church, it acknowledges a distinctive caIl and duty, to bring the ordinances of religion to the people in every parish of Scotland tbrough a territorial ministry. It co-opeTates with other Churches in various ecumenical bodies in Scotland and beyond. During 2025, Sunday worship w&s conducted at 10.30 am with th¢ Sacrament of the Lord's Supper being celebrated 5 times. Due to the on-going vacancy. our services were conducted b)." Rev. John Carrick (Retired Baptist Minister), some Supply Clergy and a number of elders trained as Worship Leaders. The Junior Church met during worship time on Sunday morning. Sacrements of Communion and Baptism were conducted by various ordained ministers. The Guild, for women and men, met weekly between September and May and supported members and non-membeTS alike. The Livingstone Players are a drama group which perfOrn an annual pantomime in the larg¢ hall and this group fornis a signifjcant part of the outreach and the congregation's commitment to Christian Aid. Other organisations which Tnake regular use of the premises are the Boy's and Girl's Brigades. Guides, Brownies. Rainbows, Badminton and Caravan clubs. Futher community outreach is by the use of halls on a Saturday via the Lynda Turner School of Dance.
Monthly Youth Group meetings for the young folk of late primary and secondary age were held. The church maintains a digital presence with website and social medi& The services are video recorded and uploaded to the w¢bsitelYou Tube. This enables some with an interest in the church to viewAisten to the weekly services. The recording is also bumt onto DVDICD and distributed to the hovs¢bound so that they can participate and still feel part of the congr¢gation. The Roll of the the church stands at 219. Achievements and Performance Holy Week, E&ster and Christmas Eve services were conducted in 2025. A Prayer Group meets on a Wednesday morning and a Bible Study Group on a Thursday evening. In response to the harvest time services. food parcels were donated to Nortb Ayrshire Foodbank. At Christm&s, the "Gift" service donated toys and money to North Ayrshire Council (Cli¢nt Account) and Churches Homeless Action North Ayrshire (CHANA) to assist their works in connecting with those in need at Christtn&s lime. Throughout the year. the church supwrted Christian Ai(( CHSS (Scotland), North Ayrshire Social Work, Mcmillan Cancer Care. CHANA. Leprosy Mission & TearFuniL A further congT¢gational collection to Stevenston Town Christmas Ligbts took place. Financial Review Following on from th¢ union of three Churches of Scotland in Stevenston on 0110812024, the financial year for 2025 proved to be one of absorbing the activity of union in financial ternls. Transfer in of one- off flmds from th¢ former Ardeer Parish Church was completed in August 2025 that assisted in maintaing year end combined bank balnce of £76112. This is a reduced figure from the previous year largely due to one-off costs of closing down redundant buildings and on-going insurdnce costs of those buildings that amounted to £22501 (15 %) of totsl expenditure. This w&s a significant factor in the overall Tesulting year end decrease in Stateent of Balances of £24049. Donation income incre&sed (as a result of the union) and work was undertaken to Optimise donation income as the union process was working throughout the year. Energy costs were a challenging £9943 (60/0) of iotal expenditure, whilst affordable. grew in concern during the year. These costs are under fixed tenn pricing structures that all revolve once the tenns complete. Property maintenance costs are well managed and within compliance regulations. Insurance costs of £8805 (60/0 of total expenditure) are problematic given the need to fully insure on a replacement cost b&sis not only the occupied buildings but also the Tedundant buildings, a situation that can only be resolved by disposaI of the redundant buildings. a matter Wqthin the hands of the Church of Scotland Law Department. Inv¢stm¢nts held with the Church of Scotland Investors Trust rose to a year end value of £123371, reflecting previous acbievem¢nt of keeping the investments intact for future use. Reserves Policy It is the Ttees, policy to hold reserves of approximately six months expenditure including designated funds, with the surplus beld in the Gcncral Tnlsttts Growth and Income Funds.
Trustees, Annual Report (conL) Year ended 31 Deeember 2025 Statement of Trustees, RespoDsibilities The members of the Kirk Session must prepare financial statements whicb give sufficient detail to enable an appreciation of the trdnsactions of the Church during the financial year. The members of the Kirk Session arc ItsnsIbl¢ for keeping pro[ accounting records whiclL on request, must reflect the financial position of the Church at that tiTne. This must be done to ensure that the financial stateTnents comply with the Charities and Trustee Investment (Scotland) Act 2(K)5, th¢ Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of th¢ Church of Scotland in 2007. They are also reswnsible for safeguarding the assets of ihe Church and must take reasonable steps for the prevention andlor detection of fraud and other irregulariiies. Approved by the Trustees and signed on their behalf. M Thomson S¢ssion Clerk Date .
Independent Examiner's Report to the Trustees of Stevenston Parish Churcb I report on the accounts of the charity for the year ended 31 tkcember 2025 which are set out on pages 7 to 11. Respective rcsp0113ibiliti¢s of trnstees and examiner The charity's trustees are responsible for the prcparatioD of th¢ a¢¢ounts in accordance with the ternis of the chltieS and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charyty trustees COTtsider that the audit requireTnent of Regulation 10(1} (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular n]atters have come to my attention. Basis of independent examiner's statement An ex8mination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An exaTnination include5 a review of the accounting records kept by th¢ charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters. The PTocedures undertaken do not prOld¢ all the evidence ihat would be required in an audit, and cons¢qu¢ntly I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examinatio no matter h&s come to my attention which gives me reasonable cause to beli¢ve that in any material respect the requirements.. to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and lo prepare accounts which accord w'ith the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been tnet, or to which, in my opinion, attention should be drawn in order to enable a proper und¢LIndIng of th¢ accounts to be reached. Name JennifeT Steele Bsc (Hons) F.C.C.A. Association of Certified Chartered Accountant (A.C.C.A.) Address: Mcmorland & Co FTCA 24 York Street Ayr Ayrshire KA8 8AZ Date 13-May-26
Stevenston Parish Church Recei ts and Pa ments Account Year ended 31 December 2025 Unrestricied Restrieteil EThdoJYment Futtds FuDds Funds Total Total 2025 2025 2025 2025 2024 Recei ts Donations Nole 58879 1512 60391 41846 Legacies Activities for Generating Ftmds Bank & Deposit interest InvestmerAt incolne 10059 10059 9179 2288 61167 1452 13024 3740 74191 3580 54605 Rental of premÈses Sale of a55elS Sale of investments Grants Receipts from General Trustees Transfer of Union Balance 2124 2124 398 39135 5081 2274 1783 41409 6864 72917 7854 Other Receipts Total Reeei ts 105J83 19205 124588 135773 Pavments Charitable activities 112833 35804 148636 73877 Total Pa ments 112833 148636 73877 Exeess of Receipts over -7450 -16599 -24049 61897 Transfers Excess of Receipts Pay"ments for the year over -7450 -16599 -24049 61897
Stevenston Parish Cburch Statement of Balances At 31 December 2025 UDre5tricted Restrieted ETrdowmeDt Funds Funds FuThds Totsl Tot81 2025 202S 2025 2025 2024 Note Bank & De osit Balances Bank & pctty cash balances brought forivard 80280 19320 561 100161 38265 Movement in yeAr: Excess of Receipts over Paym¢nts for th¢ year -7450 -16599 -24049 61896 Bank & deposit balances carried forward 72830 2721 561 76112 100161 Investments at Market Value Bank Balances. Bank of Scotland - Current A/C Bank of Scotlnad - Deposit Alc Petty Cash Less Unpresented Cheque5 56770 20161 136 -955 76112 Petty Cash Investments at Market Value 121355 2016 123371 115936 Gift Aid Receivablc Liabilities Cost of repair not yet billed The accounts were approved by the Kirk Session and Financial Board on 1710312026 For and on behalf of the Kirk Session Session Clerk Treasurer
Stevenston Parish Church Statement of Balances Notes to the AceountS l. Trustee Remunerntion and Related Party TransactiODS No Trustee receievd any remuneratiorL 2. Movements in Funds AtlJaD At31 Dec 2025 Receipts Paymettts Transfers 2025 Unrestri¢t¢d funds Designated Fabric Futrj Generdl Fund -29422 2108 24502 301)00 -21815 83560 119407 106985 112833 -30000 89985 109094 li7iJ4 61744 Restricted funds Flower FLU)d LivinJts one Player5 Mission Fund 820 193 973 8718 9879 9501 9096 77 5422 1761 3738 9615 15493 13806 Endowment funds James White Bequest 561 561 561 561 Total funds 100161 124587 1486i6 76112 ses of Desi nated Funds Designated Fabric Fund: The Tnle¢S have set aside funds for the maintenance of the Church property oses of RestTiCted Funds Flower Fund-. This is a fund to provide flowers for displa), durlng services of worship Livingstone PlayeTS: Rais¢ and disburse monies for charitsble purJx)ses Mission Fund: Monies used for charithble purp)ses with TTUStee approval ses of Endowment Funds James Ivhite Bequest: Funds at the disposal of Minister for charitable PUTwses Unrestr&tted Restricted Fmnds Fund5 2025 EDdowment Funds Total Total 2025 2025 2025 2024 3. Anatysis of Donations WFO Scheme (non GÈft Aid) Gift Aid Donations T&x Recovered on Gift Aid Donati$ Ordinary Ofrerings {Open Plat¢) Other Offerings. Donation5 eic 12502 30060 6810 8310 1198 i8879 12502 30060 6810 8310 2710 6444 20937 5900 4879 3685 41845 1512 1512
- Grants From North A)Tshire Council (21Y25) £999 FroEn Groundwork UK (Tesco) £1125
- Attalysis of Other Income Other Receipts ITisurance Claim 4977 104 i081 1783 6760 104 6864 1996 5858 7854 1783 6 Anatysis of Payments Charitable activities Giving to Grow allocation Presb)tery dues Voluntary Additional Stipend Minisier's Trdvel eXSe5 Ministerial Assistance 53878 2241 24135 1968 2241 692 692 624 Pulpit supply 3450 3450 3300 Organist Salary Fabric Maintenance Manse 3300 4623 4878 14873 1367 9994 8805 968 3300 13725 2400 4281 10269 6359 8324 4692 6436 444 Cleaning Fabric repairs & matntenance AudioNisual & Licen5es 4878 20959 1840 9994 8805 9370 6087 473 Heat and light Insurance Benevolence expenses Miscellaneous 8402 Organ & music Printin& stationery and >Stage Other expenses 20 20 461 14 191 28891 413 231 73876 142 109677 138568 Other paym¢Dts Union Facilitation 652 925 1579 3156 4352 135 2426 6912 5004 Independent examination & Other lega] Purchase of assets 4005 10068 Total Payments 112833 35803 148636 73876 io
7 Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employerfs conthbution5 for national insurance, )sion and housing and loan fimd. Ministers, 5tiPEnds are paid in accordance 2025 2024 8 Collections for Third Parties Tear Fund. CHSS, Leprosy, ChrisLqin Aid. CHANA & Social Work Christmas 5485 5635 i485 5635