2024-12-31-accounts

The Church of Seotland Hurlford Church of Scotland RECEIPTS AND PAYMENTS ACCOIITYrs FOR YEAR ENDED 31 DLCLMBER 2024 CothErwiio• F40: I Ilh Ck*rity No: SC U)1

Rcferen¢e and AdmiDR5tralive Infornatio Clwity .Namc: Hurlfffll Churth of SC￿18￿1 Chanty Re8iStJaiion Nwnbei: Conwtion RefeYcK¢ No: 111kn08 Trnsieei KIRK SF.SSIC)N CY)N(JRL(JA'I'IONAL BOARD Prinei al oiftrberers Indepe•deot Exarni Baxken Virgin Money. The Jorc8ate KilmarnrfKk KAI IJH

Trustrts, ABnul Re￿rt ear ended 31 Deccmber 2024 Slructsr4 Governanct amd Management GoverDiAg Doc¥ment Church is in aeconkn with ts tenNs ofts Deed ofCoD#itution. Recruitmut and Appointment of Trujtets MemiKDTh of Kirk Session the Congegkno￿I B￿d arc ik charity tr￿Slee& The Kirk Session memlxrs are el&rs of th¢ church and are choscn from tk¥)se nKffllws of the church who are consi&red to Iwvc t oppropffiak ￿fiS and skills. The minisier. WIN) is a mcmtty of KI￿ S¢ssson. 15 clcctd by congrcgation and ind￿ted by Prcsbyry. Tr c(￿￿¢¥all￿nal Board is ap￿Inted from within the congregation and mcmixr4 of il ongr¢gation inviieJJ ￿ nomAnat¢ inth'vKluals wkn •e beh.eved to have the skills and commitmeni to cOntn￿te to tk Ma￿￿¢Ment affairs of Church. lo become member5 of Ihc B￿d. BoaTd Mernbe￿ arc ap￿in1￿ 21 thc Statcd Annual Meetsng and serv¢ for a Fnod of thnx aflcr which thcy must re-election ai the nexi StsiLNI Annual Mccti Or￿n1￿tIO￿lI Str•ctu Tk congregation￿ Board md fLMff ts'm&8 durin8 ihe year. Certain rc5wibilitie5 are dekgaled lo tk FinanLY Commiilee tlY Pro￿rtY Conunittce ￿ apw0[￿at. The Kirk Scssion mei seven times during year is r&s￿nsIble for sixrilual affairs within ts ¢hurch. Objettives and Activities The Clnwch of Scot1￿￿1 is Trinitsrian in (kKtrine. rcfwmal in Irajition and P￿$bY16y1an in wjlity. li exists to glorify (iod and to Work for advancanent of Christ's Kingdom througtK)ul the world As a national Church. it xknowledges a d1st1￿tivL call aNI duty ￿ ￿Ing Il ordinances of ￿ligIOn to the prople in every wish of Scotland through a lem"tonal rninis¢ry. 11 wilh other Churckn in Vario￿ ecumenical btxlies in S¢oi12nd and Iwon W¢¢kly Sunday S¢rvi¢¢. FoTthightly miqL se(viLY. four s¢lKK•I services. Joint se￿Ice with l(Kal CatiM>lic Church at ChrIstsn￿ a￿1 World Day of PrdyLY. Youth activities: RainlK)w4 Brownie5. aNI Guides wh) meet weeklv ￿￿ernI￿r lo JU￿. Guild mct foTthightly frnm Octo1￿r. fottnightl) n￿aIng of the sewing group from Sepfrrnber. W¢¢klv and Ble￿r. ial EV￿￿ in the year: Two Coffee Nkning& Lunch following vrship on two one I1￿[e outing one B￿￿1¢ Dn've and on¢ Clwistmas Fayre. Communty Activitiry Trift p(w up eveErt ts*ice in Ihe )rar ovu three

Trnsttts, Annual Repjrt (coat) Year ended 31 December 2024 Achitvcments and Pcrformante Aiiethknr￿ ai e￿nts.. (iyild l& Bnnvnie.t (nKI(iuklL$ 40. Financral Review llie ltrim.iwl crfinL'imL is weeklyfvewill IgJèrin%s. 53 slaThlu￿ ord¢rs alklo￿￿PI￿c. A dec'r￿1¥ in i)fferinx.s of2.4WA (iiJ¢Aiddonor.I dow'n by 3. Fund raising adivitits - B￿￿ Drive aThl ￿1z. Raerves Poliry It is the TrustLXS' ￿)licY to knld reserves of aFfjxoxim￿ely six monts ex￿ndlI￿re includin&F &5igrthted fu￿1￿. Al the year CNI Ihe ChuT¢h held unrestricted c&sh fu￿ of £69.823. This balance rcpresented over six monih's The Chwch also IKld £3,058 of restrtded fuThts wthich have beth Fffovid￿ for the S￿Ified in Nole 2.

Trustees. ABn•21 Re￿rt (cont) Year e•ded 31 Dtcember 2024 ststement of Trujtrts, Respjnsibilities Tk mcmlrrs of tk Kirk Session I Cwornl Bwd must WqX4re financial ststennts which give sufficilaii &tsil &) enable an 4)preciion of thc IT8￿$&ctio￿s ot" thc Chutch durll￿ ￿ financ￿1 year. The memlrrs of the Ki￿ Se￿10n I congre￿]0￿7 Bwd are resEK•nsil)k for keqxne xcounts'nLT rc£ords thicAL on must refiect ik tInanc￿l txisilion of tlr Church al that tsmc. This done lo enswe th￿ ihe finwKial slaten￿nts cojnply with the ChaTilits and T￿51￿ InvL%thKMI {Scotland) Acl ?￿5, tk. Clwriti￿ Alxounts {ScoilatKI) RcgulatioDs and Regul1(￿ Anwrt Congregqtion81 FinaTr￿ apwoved by Genernl AsscmbJJ' of ￿ Cknh of Scotland in 2(X)7. "IIKJ. alw resp)nsible for safeg(wthng Ik assets of LlTruTch and musl lake ￿nable sPS for ￿eventIOn andlor dÉ*JXton of fraud and othu irregulatiiie& AHyovcd by the TTUStee5 AThJ 5iwKd OD tkiT lthlf. Q2$

HIIRLTrORD Church 01¢ SCOTLAND SC ￿1084 Independent Eumimer's Report ts Ihe Trryth of H•r¥oYd Cavre I rq)th on th aLY4)w)ts of the charity for year 31 I￿X¢Mkn 2024 which oul on pages 6 10 14. Re%peelive re•￿￿5￿billIItS of truJteeA and examiner The Ch￿￿ty.5 trustecs are res￿￿sIble fot the prewion of the acuwnts in with the lenns of tl Charilies a￿1 Tn￿ce Invlslmenl (scotla￿1) Acl 2(M)5 a￿1 the Clwities Accourt%' (s￿tIand} R¢gulion5 2(th. The clwiiy (ru￿￿5 Ihat the dwjit requiTrmeThl of RegulalioD I (Kl) (d) of the Accounts Reg￿l￿￿On5 dL a￿1￿. li 1% Iny i￿￿￿¥1b111IY Iv exami￿ ihe xcuunts ￿ reqW[￿ un(kr s¢diun 44( l) (c) of tk Act aThl to sta wIKXhcr W1i¢ular rnalters hav¢ ¢ome lo my altenti￿. Ba¥ii of ind¢p¢nd¢DI aamier'$ st•lcmc•t My evmiT41iun is Ca￿led in xcOrda￿e with Regulion I l of the Chariti&8 AC￿Unts (.SC•tla￿￿} R¢gul#li4)n% 21x6. An CX4unAnaiiun I￿]￿d￿% 4 Micw of thc a£counling keN by the charity. and a corntWlS4)n ot rhc a¢wunts ￿5¢DI¢d with thosc rccord.s. It also of any Un￿￿1 ilcm% or thsrl(K%ur¢5 in t accounts, and ewanations fron] tr￿stee9 C￿CernIng any rnallcTS. Thc W(￿edureS urmkrtaken 410 A ￿}vide all th'iiknc¢ that would Ir reqwr&l in an a￿AlL aThJ wos¢wwlly i do wKrss an audÉl opiuio on IhL view givL"n by thc accounts. IDdep&denl euminer'i ￿teme￿I In th¢ Course of my examinatio￿ IN) maltv h*5 wn¢ li) Tny ¥llention l. wthich &iivcs me re&sonable Ca￿ lo believe ihat in any T￿lerial th¢ r¢quirenKnts.' to kry ac£uU￿n8 records in &c￿d￿ w41h &Ytion 44(1) {a) of th¢ 2￿5 Act QHd Rwlation 4 of ihe 2(X)6 AcwunL% Regul￿11)￿% and to ￿OUnts which aLrord with ￿ ￿l7)U￿n8 and rmply with ReBuJation 9 of the 2(X Accounts Regulations hav¥ ￿)¢ IKrn MCL 4X 2. "1 o which. in my Iyfiion. aiteniion should ￿ drnwn in order to etmble & prow UthknS￿.ng of th¢ actlAmts Name". AthJre55.

Hurlford Church of Scotland Recei ts and Pa ments Account Year ended 31 December 2024 Unrestricted Fynds 2024 Restrieted Funds 2024 Endowmeot Funds 2024 Nvfr3 Tvtal 2024 Total 2023 Recei Donations Activities for Gener4tin¥ Funds Investment Income £45.751 510 71 £45,822 510 £47.062 514 £ 46.269 £71 £46.340 £47.581 Rental of Premises Other K¢L¢iptt> Total RecL￿pt$ £ 675 £675 £550 (Nol¢ 4&) 71 ments Cost of G¢n¢rating Funds (Note 4) Charilable Activities Churitable Activities Tolal Payments £ 20.3 46.563 76 £59.527 £203 46.981 £418 46,775 {Tr4ote 4a) £418 £59.945 £59,516 Exeds of Reeelpts over PA￿Dents£ For the year before transfers £1019 £347 £2.1()6 £1.758 Ex¢eJg of Receipls over P•yments For the year £1 19 £347 166

Hurlford Church of Scotland Statement of Balances At 31 December 2024 Unr¢sti7eted Restri¢¢ed F"UDds Endowment Funds Totsl 2024 Totsl 023 Bank gDd De Brou¥ht fun¥ard £71.642 ,405 £75.047 £73,289 Movtment in year: ufreL¢ipis ofv¢r paym¢nts £1.819 L747 £2.166 £1.758 Bank and deposit bal•nt C.'arrled fonv#rd (lift Aid Receivable Heritable propertie& coftsi$tin8 of the Church, Halls and Manse aJ¢ Dot [￿Ord￿ ill the accoullts. Th¢ ￿UnIS were approi'ed by Kirk SwioD and Tr'inancial Ik)ard on 27th Feb￿￿ry 202& For and on ba￿lf vfth¢ knk Scssion and Finan¢i81 Board Session Cletk

Hurlford Church of Scotland Notes to the Aecounts Tr¥%tee Remunernlioti and Related Pa 2) Movements in Fu•d At l Janury At 31 Decemb Trn8fer 2024 P• mets Unregtrieted Fud8 G￿¢[al Fund Dcsi&inatrd babtic Tr und Dcsignatcd Organ fund D¢signal¢d (iuild IIWHI Desig￿￿ SuNlay sch￿1 FuThJ sunda￿ Enterprise lknignad Men's Club FuThl £63.758 5.061 911 £4Y).944 £46.766 2J50 420 8.576 £63.936 3,711 491 1.031 635 19 8.805 174 785 605 12 493 778 493 R￿trict￿ F•nds FIow¢f fund Benevoleni FUTKI Hymn B(K)k FuDd Mission and Outreach Fund Kirk SL3SiOn l."und £524 1.425 133 ?82 £30 £15 £539 1225 133 282 879 41 £71 203 £418 405 Toll Funds £7 047

Hurlford Church of Scotland i otes to the Accounts Continued Unrestricted Restricted Endowment Trunds Funds Funds 2024 2024 2024 Totsl 2024 Tot81 2023 3) Anal sis of Donations WFO and Gift Aid Tax r￿0Vered on Gift Aid Ordinary OIT¢rings {O￿n Plate) (hh¢r OfTering5 Donation5 elc. £28.800 7.669 2.494 £28,800 7.669 2.494 £29,913 8,488 2.179 71 £71 £45 751 £47 062 4) Anal sis of Pa ments Costs of &yeneralinby funds Offerinbi envelopes £203 £203 £203 £203 £?39 £239 haritahle 8ctivi¢i (TIVC lo (srow allocation Locum Costs Presbyiery Due5 Copyright Licence Minister's travel exFnses Minister's tel¢phon¢ Equipment maintenance Pulpit Supply Organist Fabric repairs and maintenance Council Tax H¢at and Light Insurance Founlain Magazine Organ and Piano Prinlingy and Stsiionery Other eX￿nseS £18,616 6,101 731 259 £18,616 6.101 731 259 £17,917 11.321 731 248 603 440 3,895 424 154 7.187 3,299 2.035 4.235 633 2,035 4.235 633 8,986 3.400 8.986 3,400 717 166 203 215 418 920 381 £46981 730 134 £46 775

NOTE 4a GUtLD Balance BIFwd 111124 l)nations Swing Trift Event Colleclio s￿nE TkntsE Outs"ng Coffee Morning Auwmn thrift w)p up Catcring £802.17 56. 1596.58 482.80 821.1K) 7.IX) 1.gA)5.(Y) 50.50 1 ?6.(K) Capitatton Fe Scottish Bible Society OtKrah"on Mobilisalion Chutch of ScotlaThl F. Kendal Guild PToJects FisFnnen's Mi&sion £ 255.(K) I w.(x) l(KJ.(K) 18.26 14.92 630.50 4_39.50 Swing Theatr¢ Outing STThker's F.XTThses E" l-El Se￿￿e SrA)tland Fi5hermcn's Mi&8ion Christm&8 Tray Theatre Ouling (2024) 14.92 18.26 2.040. l.(X)7. Chrislrn￿ Fayrc Exp's Pla￿ Play¢r Tkntse Outing (2024) Counril Duc Hurlford Church Sunday School Rainknws Browmes Guides Cash in Bank 31112r2024 24.85 1.067.44 9.CK) 5,040. 150.IK) 50.00 50.IX) 50.IK) £ 9 607.23 £960723 MEN'SCLUB Balance BIFMd11112024 Bank Inier&4 £492.75 Hwlford Church Cash in Hand 311121?024 £492.75 £ O.IM) £492.75 £492.75 io

Note 4a {cont.) FABRIC FUND Balance al 111124 Lfj.(￿.89 Ex￿T￿led Bala￿ at 3111￿224 £2J50. £6 [￿).89 RGAN FUND Bal8Nx at 111124 Donation £910.68 £419.83 490.85 £ 9IO.68 BalaNx at 31112124 £ 910.68 SUNDA Y 8CIICX)L Baloncr at 111124 Aid Cash in Bank at 3 lj12J24 £144.(K) 634.36 £778.36 174.(M) £778.36 SUNDA Y ETr¥fERPIUSE Bala￿e al Illn4 £12.80 784.44 £797.24 Hurfford Chwrh C&sh in Hand 3111Y24 £777.94 19_30 £797.24

4* (epmlillwed) KIRK SESSION FUND Balance at Jiir24 Colle4Xions £1.041.45 41.10 £202.81 £879.74 082.55 Cash ID Bank 31112124 FLOWER FUND Balanc¢ at 111124 Donalions £ 523.84 30.(KJ £553.84 £14.9) 538.85 £553.gA Bajanw at 31112r24 Benevolent Fund LlaJan(Y ￿ 111124 £1.425.18 Ex￿ndcd Bala￿t ai 31112124 £21K).tM) 5.18 £1425.18 £1425.18 MISSION & OUTRI,ACII Bala￿￿ at 31112124 £282.(K) - no trall￿tio￿8 durin8 y( HYMN R(X)K FUND Bala￿¢ at 31112124 £133-(Kl- no trdA￿tIOnS during )ear 12

Mi•i8tsr's Stipe•d All Church of Scotland Congregatims C4)ntribute to the Naiiotml Sti￿nd Fund ￿lch I￿arS the costs of all minist¢rs sÉl[t￿Js and employerfs clmtnlnrti￿S for nation81 ￿)s1on and ho￿$￿ng atKI lo￿ fillxl Minislers. sti￿￿(l$ are ￿ld in accorda￿£ with the national Sti￿ThI scale. wthich is related to years of service. For the year ujth Teview the njinimum £31.642 aNI tk maximwD stipa]d (in tIK 5 . and subxw( ycars) £38.884 for Third Parties Crossr&ich Lady Ilaig- Charity No. SC016682 RAF Bencvolent Furnl Turkey & Syria EartTr￿￿ Ap￿1 Watcr Aid Scottish Bible &Ktety S.U. Ayrshire Action Group Mwy's Meals Mi&8ion Avipdtion Fellowship ch￿￿h of ScoilaThl MThkratoT's CIMllcn8C £240.(X) 163.00 126.(K) £205.1K) i(x). 195.tX) 175.IN) 140.tji 150. 335.( 120.(X) 505.40 £1339.LK) 7 beld on beb•lf of the the Ch•re& of S¢otlad Ge4eral Trute 2024 Ilal AeeouAt Credit Ba]ancYs held at 31 Decemberal cosl £1461 £1461 Market val￿ of Balantts at 31 [k¢em￿r £2142 £1546 Credil Balance at 31 £761 £656 rettiveAI fn)m Chwreh of Seotl*Ad lttMrxth¢t PrtpaKI for w(Kk ￿ rcplacc Stain>J Glass Window £5.075 13

of D¢si ted Fun Fabric Fu￿J. Tr TrU￿￿S IMv¢ Sel asi(k fUl￿ts for the n)airten&￿ of the Church w0￿rty Guild F￿￿. Thc Tnkn hav¢ not sct asmle fuDth for llse by thc Guild Sunday FUNI: Tr TnLStees ha%'e Mt sel funth fot use by th sU￿Y sch￿1 Men's Club Fund: The Tnstees have ￿t set &si& funds for ￿ by the Men's Club Suth Ente￿1￿". Tr Ttustees Iwve sel asth funds for the we of the Sw¥lay Enterpri of Restrictd Funds Flowrr FU￿￿. This is a fund to wovid¢ tlowe￿ for dwlay dunng servi￿S of wTh5hip. Benevolent FurKI: This is a for thos¢ in need in the Parish. Hvmn B￿k Fund.. This is a to wivide l￿W hymn twks w￿n required Mission and OLrtreach Fund.. Thi's is 8 fuNI for Mission and Outreach in Ihe Pan'sh. Kirk 8esston Fund: This is a fund f4x gift of Bibles thyever the Kirk ¢wion as rcquired 14