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, marg￿et 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$b￿cry.
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 State￿ent 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 T￿￿tees, 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 Its￿nsIbl¢ 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 ch￿ltieS 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 prO￿ld¢ 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 Tn￿le¢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

4. Grants
From North A)Tshire Council (21Y25) £999
FroEn Groundwork UK (Tesco) £1125
5. 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 eX￿￿Se5
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