The Church of Scotland Hurlford Church of Scotland RECF.IPTS Ahll) PAI'MEIITS ACCOI, FOR )'LAR ENDED 31 DF.CEMBER 2025 Cobgrwiio* No: IiiknfAI Ckarity lio: SC IM)1
Rtferente and Administrative InformatioA Charity Namc: Hurlford Church vf Sc4AlaThl chlty Restration NUMIr. SC(X11084 Cothgtegation Referencc No." I JIKrf)8 Conlacl Addrw: 39 MarnKAvenue Kilmatnock A YRSHtRE KA3 ITS Trnsleos KIRK SESSION June Barr. AlexaNkr Blxk, F.li7alKih Bro. Ciavin Rmwn. Jani¢¢ FergUn, MurthKh Gyay. Housto John Hams, Eluatih [hlan. Dougl&s SheT, Robbie Simps(XL Robert Sttxl Elizknth Youn& CON(iRF.(iATIUNAL BOARD AllIn Black. Jane Blxk. Rxhel Ilouston. Irene maCfarl. Inierim Moderalor.. Rev. Colin Bnkie Resignal May 2025 S¢s5ion Cleik.. Mr¥. F.liubeth [Ah]an CIcTk' lu th¢ Hwd.. Mr. Rthrt strhan Churth TrAsur¢r. Mt& Ir¢n¢ Ma¢&rl4 Mr5 Anne Reid 56 Manor Avenue Kilmarnock BxkeYg Virgin Money. The Fogate Kilmarnk KAI IJH
Trusttts. Aonual Report I'tar ended 31 December 2025 Strurtur< Governance and Management The Church is administered in ac[dae with terms of Deal of Constilulio Reeruitrnent and Appointrnent of Trustees Mefftirr5 of the KI Scss'ion and thc CuiwYgati(Nrdl B(Mrd arc chity Intsl¢L3". Th¢ Kifk S¢&s'ion I¢tys. the cldeT5 of Ihe church and a chosen from tPrf)se mem15 of tk church who are considued io have i appropriate btll8 and skills. The mlnister. who is a mern of the KATk Session. is elected by the conbryebFation and INIted by Presbvf+'. The Longregational Board is a)Inted from within the congrewion and memkrs of tl congregation aTe invftt¢d io }MInate inth'viduals IKl1cV to IMv¢ thc skills and nlITrI to C4mlnbu StatLxI Annual Meeting a1 serve for a wi(xl of thtee years after which tky must seck relectiOn at the Ixt slat Annual MLYting. orpnitllOal Strwets The c4mgregab.onal B¢Mrd met five times thjn'ng yéar. Certain resFThsibili1i are (klegaied to FIn&t Committrc and PrortY CommiltLY as akyowiatL. Tr KI Session Ihree lim¢s during the y¢ar and is reswnsible for spirit1 atlairs wiihin ihe Church. ObJettThts xnd Adivitit5 Lhur¢h of Scotland is Trinitarian in d(KIri. Tefiymed in trathkn'on and Presbyierian in lity. 11 exists to &.lorify rj and to work for th¢ advancLYn¢nt of Chrisl's Kingdom throughout tk world. As a national ChurcFL it acknow,ledges a disllnclive call and duty to bTillg the ordirwnC of religion to th¢ Fyople in ¢v¢ry lsh of St11¥] Ihrough a 1¢17itorial thinis1Th. 11 uww4te5 7th (rtlr churc in various ecumcniol IxNlie% in Scotland and iyond. Our adivities somewhat ¢urtaiknl Ixcause of the fire "ch de5knyal main hall and [C[¢d il imp)55ible lo use the small hall & the rear of the chwclL Wttkty Sw¥iy Seta FortIlirtfy mid. wr¢k SCnii(%. Servi5. Jvint tKrviiY l(Kal Ca)1] Church ai Chrislmas and World day ofprayer. Youth actiticS. Rainlx)% Browni a1 Guides who meet weekly ScFrteMl to JWK. Guild met fortnighlly from (olr. Fortnightly nKettng of tk sewing group from s¢o¢mr. wklY cllp and Bktr. Stsial E-ents' ih ttt ytsr.. One Cvlytt M(Knin& Bertlc Dri and Christh)as Fay. Commwiity ALXivilics; Thrift rA)p up 0£ in thc year over thtee wec
Ttee5, Annual Rtpo"rt (cont) eir ended 31 December 2025 Achievements and Performance Financial Review Tlw Princiry41,wyrni' fl'inL?Miig Li wLklyfvewill offering& 51 shxThlinR onlers plale. A det.'reu%e in c>fferinx.¥ i)J 2.OVo Ciift JJiddDnor.v w? hv J. Fund raisin&b 8Ctivities- Bcetle Drive aThl QUIL Rxetvéb Pof*y It is dK 'lnLStees' l1¢Y io knld reserves of arOXImatIY six moDiTrs exndItt incIaln8 (k5igmatrd fun(b. At I. yr eThl the clreh held unrestrictsxl cash funds of £67.958.'1"his bAlanc¢ over six month's The Chh alfA) held £2,978 of restricled funds thich kve IKen wov11 for Ihe s¢If1&1 in Note ?
Trtte$. Annual ert (cont) Year endcd 31 December 2025 Ststement of Tru5tees' R¢sSIbIlit$ ]The nKmttr5 of the Kirk Scssion / Congregational Bott must W¢PTe fiMKffal slatem¢nts which give sufficient (knil to enabk an apTYeciatton of the frans¥tions ot" Church thiring ihe fIn7a1 year. The m{(S of Kirk Se&sion I Congregational B(wd arc resp)nsEbl¢ for keetAn¥ rnb'n¥ records which, on TLNuesL mum reflect financial sitIon of Church at ihat titne. This mwsl be done to ensure th the finwial slatcrnents comply with the Clwiiies and Truslee Investm¢nl (Scod) Ad 2(5. th¢ Charities Accounts (Scotland) Regulations 2(M)6 and th¢ Regulat)0 A11 ConggatiOnal Finance aN)rov¢d by the Gcn¢Tal A&scmbty of thc Church of ScotIand in ?IX)7. lly are also reswmsible lor safegwding &&sets of thc Church a1 Mst lake r¢&8onablc SEPS for the ptevention aThYor &kn'on olfraud and other Irregularit5. Apwoved by tk Tn5 and sId (m theffr behalr, F.G. Lauchlan Swion Clerk
Ht'RLFORD Church OF SCOILAhl SC (M)1084 Independent Examiner's Report lo the Tr•stcts of H•rlford CkTdrcb I re the &tobhts of thè thahTy fotr thÈ ye ebkkd 31 tkc¢mttT 2025 wtltch tte Oh ¥$ 6 10 14. RtiVe responsibilitie¥ of trustees And exAmiDer charity's trustLYs ate rcstx)nsible lor the preparntioTh of the acc4)unts in aCcOrdat with the ternis of the ch111&$ and T[$t Investment (kollalI Act 2(X)5 and the CIMrilies AccowiL8 (Scotland) Regu]ations 21. The ¢harAty InLS t(tyJsi&r that the a1[t vf R¢gulatJun IIXI ) (d) of Accounts R'U11)nS d( not appl). It is my rcsrA)nsibility to CX8mine the accounts as reqUId un(kr lon 44(1) {c) of tht Act and to sw¢ wh¢ts Wicular matiers have come to my allcnlion. Basis of independenl examRner's statemettt MJ, eL•nitsition is carriLII oth in with Rebrylzll I l of ctArilies ALts (Scy)tland) Reguknions 2rx)6. An examinatson inclu(ks a r¢vi¢w of the accounling rccords kqrt by thc charity and a COM50n of i accounts Ptes¢nd tlM)s¢ rec4)ftLs. It alw tnclth llIklOn of any unusual ims or disclosurcs in the account& and seeks expla105 from tnjslees concerrring any such MattS. I'he pr(K¢dur¢s undertak¢vb th) noi providc all ik cvid¢Ke that w)uld rwuirLyI in an a'L and con5qntlY l not ¢xprLXS an audit opinion on lh¢ vi¢w giv¢n b)" th¢ ac£ounts. Independent eumineT'S ststement En the course of my examinali0 no ntter has conK lo my allenlion l. which givcs mc TbI¢ causc lo Ixlicvc that in any maierial respeL1 Ihe r¢quir¢nKnts: lo keep ac¢A)untin¥ r1%4Yd% in aOrdanly With Seclion 44(1) (a) of 21x15 Aci and Regulation 4 of the 2W6 Acr¢)unts R¢&wlions. and cre ac¢ounis i¥hich aLxord with accounting records a1 comtAy with R4)uJation 9 of the 2(XY Arxounts R¢gul*ion5 hav¢ n¢A IK%n MCL or 2. To which, in my opinion, attenti( should be drawn in order to enable a wottr Under.ng of the acrounts to Ix reachcd. Nam¥: Mrs. Annc R¢id Adtckn". Y) Manor Aven Kilmarn(Kk Eas1 AJrshiTC.
Hurlford Churth of Scotland Recei tsandPa ments Account Year ended 31 December 2025 Uttresiritted Funds 2025 Rtstrieted Ettdt1wea1 Fundy Funds 2025 Note 3 Total 2025 Total 2024 ei 202. Donattons Activities for Generating Funds Invesmieni In¢ome £44,250 541 140 £44.39) 541 £45,822 510 £44,798 £140 £44.938 £46,-340 Rentthl of Premises lier Receipts Total Receipts £ 165 £165 £675 (Note 4a) £140 £55 177 £57 779 mettts Cost of Gcn¢Tating Funds {Noie 4) C.hwitable Activiti¢s C.hArilable A¢tiviti¢s Total Payincnls £268 43.024 £268 £203 46,981 £220 (Noie 4a) £56,W2 £220 £37.122 £59,945 Extess of Reeeipts over Payments For the year before tronjfrn £1,865 £1.945 £2,166 Exee8s of Receipts over Payments For the year £80
Hurlford Church of Scotland Statement of Bydlances At 31 December 2025 I,'nrestrleled Funds Res¢rf¢ted Funds Endowment Funds Total 2025 'rot81 2024 Bank and De sit BYdlAnceJ Brought forward £69.823 £3.058 £72,881 £75.047 Movement in year: Excess ot receipt5 over paents £1.865 £1.945 £2.166 Bank and dtposii biaDeeJ c.arried forward 936 £72 81 Ajjets (lift Aid Re¢e4vable Hthitble pr4)Wi¢s ionsisling of the Thurth. Hails and Mmse ore not rordl in the ac¢outtts. The CountS were approved by Kirk Session and Finmcial Board on 5th March, 2026. For and oft b¢hfOrth¢ Kirk Session and Financial Board Session Clerk
Hurlford Church of Seotjand Notes to the Accounts Trkn Remunerxtioo and Related Pa 2) Movefflents ih At l J•nu•ry At 31 Dtcember Transfer 21125 Uttrestricttd F GeneT7LI trund 1k57atcd Fatm¢ Fund D¢sigTrated Otgan Fund lIgnatcd tiuild Fund lknignated Sunday school Fwxl Surnlay F.nt¢ryxise £63,936 3.711 491 1.031 635 19 £44.963 £43292 fkn5.7 183 491 8.544 8.456 144 541 17 Rutrictd F l-. lowrr l.und Bencvol¢m14und l.lvmn )k Fu1 Mi&%ion and Outreach FUNJ KirL S¢ss'ion Tr und £539 ,2?5 133 282 879 £519 2(K) 13i 282 25 £140 £220 Totsl Futsa* 177 936
Hurlford Church of Scotla-hd Notes to the Aecounts Continued Unrestricted Restrirtfd Endowment Funds Funds Funds 2025 2025 2025 Total 202S Total 2024 3) Anal is of Dollationj WPO and Gift Aid Tax recovered on Gift Aid Ordinary Off¢rings lon Plate) Other Offerings Donations etc. £28.507 7.688 2,138 £28.507 7.688 £28,8(M) 7,669 2,494 140 £140 4) Attai is ofP8 ents Costs of gFeneratin¥ funds OtTLring enVeLoS L?68 268 £268 £268 £203 £203 C'.hariiable aÈtfvltfièl Clive to Cjrow allocation l.ocum Costs Presbytery Du¢s Copyright Licence Ministiy's travLI ¢X1$¢$ Minister's telephone Equipment miiint¢nan¢e Pulpit Supply Organist FabriL r¢IrS and maintenan¢¢ Council Tax Heat and Light Insurance Fountain Magazine Organ and Piano Prtnting and Ststsonery Other eXnSeS £21.438 £21,438 £18,616 6,101 731 259 999 268 528 999 268 5?8 878 2.160 4,342 J,646 878 2,160 4,342 1,646 2,035 4,235 6.33 5,591 3.876 5.591 3.876 8,986 3.400 680 550 68 £43 024 680 550 288 920 381 220 £220
NOTF. 4a GUILD Bala KlTrwd 111125 £1.030.76 124.00 1.548.76 610.30 7(M. 821.(M) 1.678.(Kl 43.55 133. 24.17 Ca10n Fees ttish Bibk Soci¢lv 0[10n mobilltiOn C hurch of Scol]aNJ F. Kendal Cjuild Projects Fishermen s Mis510n Sense Scotland Swing TheatTh Ouling Sk¢[.5 EYtKn Chrislm&s Fayr¢ Exp's £ 288.IX) 50.1M) 50.1X) S0.IX) Spnnby Thrift Evenl Coll¢clions Spring llutre Outing Coffcc Morning Autumn Theatre Outing Calering Syllabu5 Sernse Scotland ?9.49 24.17 713 70.49 EIEI Fishernic'S Mi&sion L hrislm&s FayrL' ild Projeci Build a IKXLSC 29.49 2,670.IXI 157.81 Piano Player Autumn'l'healre Ouling HAre of Lommwiity Ilall Hurlford Church Sunday Sch(w)I Rain5 Brownies 162.IXI 1.6?4.IXI ?15. 4.055.(X) 50.1 50.00 50.IKI Cash in Bank 31.'I Zf2025 £ 9 574.84 £ 9574.84
N(YtE 4a {tOhliavd) FABtUC frUND Balaoff ¥Jl l j l 125 £3,710.89 £3.5?8.IX) 182.89 Balae at 3 I112r25 ORGAN FUND Balanct at li I125 t110 £41X).85 F.xrL" Balancg at 31112125 £ o.i)o 490.85 £ 49).85 £4.85 Balance li I5 £634.36 50.(K) £684.36 Aid Cash in Bank at 31112Tr5 £144.(X 540.36 AY ENTERPIUSE Balanc£ ut 111.125 IkMMtions £19.30 Hurlford Church C&sh in Hand 31112125 £1.482.40 17_1X) £149).40 ij
Noll 411 (toth1ia) KIRK SESSION FtTrlD Bala% at 111125 Colle¢tiotLS £879.74 ?5.(Xl £IXll.74 £ O.IK) £IXH.74 £W4.74 Cash in Bank 31112r25 Balan(Y at 111125 tknutio £ 538.85 .(K) £538.85 ExprThJed Balance ai 31112Q5 £19.96 518.89 £538.85 Benevolent Fund Balan(x at li Jr25 I)natIonS £1,225.18 115.(K) £200. 140.18 Balance * 3 IIIW25 £1 MISSION & OimiEACH BalaThx at 31,'12125 £282.- Th) tsan5aCtions dun'ng y(xr HYMN B(X)K FUND BaknThx at 311 12125 £13>1X)- during ycar 12
Mitiith' Siipud All Church of kniland congre10$ cntribUte to the National StiFnd Fuj which IKars the costs of all minis1ffi5' stindS and employ&s contr]lJutions for national insurdrte. 10n and ho$In&y and loan fund. Ministet5' StiTr(b pid in accordance with tk nalional StI)d scale. which is Telated to y¢ats of service. Por the year r¢view miniftumi £32.433 aNI maximwn ststxixl (in the 5". aNI subwTht jears) £39.856 Collet11 fr•t Third Partfiè& 2024 Scimtish Bibl¢ S(Kiety Lady Haig- Charity No. sco1(82 £150.00 ?05.(K) i(K). £224.(Ki 150.IK) 21M).(X) 255.1X) 142. East AyYshirL Churches HOlesSnesS Actton Ay]%hirc Cancer Supp)rt AvT5hirc Hospice Mary's Meals Mi&sii)n Aviation F¢llow5hip Church of Scoiland M(Klerator'ii Chlenge 335. 1211.(M) 505.40 £1415.40 £971. 7 Fundg beld o• If ftheeon B . tbr C.'hurch of SeollDd General Tryjl 2025 l Atto¥nt Credii Bala held at 31 D¢Ir al cosi £1461 £1461 Market Value of BalatKes at 31 [k¢emr £2246 £2142 Rewenue Actownt Credit BalanLY at Ji tkcernber £550 £761 reeeivéd Chureh ofstotknnd Prepaid for to replacc Slained Win(kJw £13250 13
of IksA Fabric Fund: "Ihe TnLStees" sct aside fillwjs foi the maintena¢ of Chutch protwty Guild Fund.. Tr Trwtes have nol sel &sid¢ fwKLs for by the Guild Sundav sch1 Fund: The TrS have sei aside fun(ts for use by ik Sunday school Men's Club Fund: Tr TnLstees have not scl aside funds for e by ts Men's Club Sthlav Eaileiixise". Tr TnL£S have xt asKk fwKL% for Il use oftk EthIst of R¢strict¢d FI0rr FuTha: This is a fund io provi(k flowcrs for display dunng of w(¥rship. ljenevolcrf F und.. "lknis is a fund for those in necd in the Parish. H)rynn Book Fund: This is a fund to new hymn IxK)ks w required mI10n and Outreach Fund.. This is a fuNI for MisstOD aThl (knh in thc Parish. Kitk knion b uThl. This is a fu1 for wll of Bibks therever KI s¢ssK fk¢ms as r4uiru 14