ST KENTIGERN'S PARISH CHURCH of SCOTLAND: KILMARNOCK RECEIPTS AND PAYMEIYTS ACCOUNTS Congregation No: 110630 Charity No: SC001324 2024 Reference and Administrative Information Charity Name.. St Kentigern's Parish Cliui'ch of Scollan(I: Kilinai'iioLk Cliarity Registration Number.. SC001324 Congregation Reference No.. 110630 Contact Address: Trustee8 Principal Offif e-beArers Interim Moderator: LocLim Minister.. Session Clerk.. Church Treasiirer.. Independent V.xaminer Banke Royal Bank of Scotland, John Pinnie Street lQilmarno¢k Triisteesy Annual Report Year ended 31 December 2024 Strllcture, Governance and Management Governing Dociiment The congregation is a registered charity, number SCOOI 324. diid 15 adininisl¥rtxl iii Il¢LOI'dai)ce willi Il)c l¢rm5 Of the ljnitary C.onstitllliDn and is 5ubjcct to ihe Acts and Regulations of the Gcneral ,Issembly of the ChurLh uf Scotland. The change to tlie Unitary C.on%liliitinn frnm the Mndel Dccd Consliliition took place in 2020. Recruitment and Appointment of Trustees Tl)e Kii'k S¢.%sion meinbei's al'e Il)e elders of the chur¢h and are chosen from those [neMbe￿ of the church who are considcred to have the appropriate gifts and skills. We are now parl of Pr¥sbylery ofsoutli Wcsl Scotlaiid. of South West Scotland. Agreed that a Union be fornied MWiTlI K11, P Wltncssing, nurturing) aiid scrviiig coii)niLiiiiIiLS. In Luininun will) dll Luiigregalions of the Church of Scotland tli¢ ¢ongicgalioii beiiefits fjoill Ilie coiiti'ibulioi) Inadv by volunteers who give their time and talci)ts willingly for tl)e benefit ol Ilic cliui'cli. Tl)e areas of congregational life which rely 01) the conti'ibution of voILinteers ai"e illany and varied and much of th¢ activity would be iinable to conliniie were it not for Ilie commitment shown. 'ontiniied as oiir Interitn Moderator until Scptember 2024 wlien lie I'elii'ed. Jii T)LLL'iiII)Li" Icndeird his resigi)alioii as Lo¢um and Pastoi'al CatE With immediat¢ ¢ffeLt. Depiile Pre%byteiy Clerk offi¢ialed at our November Kirk Session mccling. We continue to have three Woiship iKadcrs who sharcd with tlie Ii)leriin Moderatoi. and Locurn Sund&y Worship and who hav¢ becn able to assist other congregations. They led all our worship services over Advent Se&s0n. Th¢ Ihrcc Worship Leaders dclivcred a pre recorded Christinas Day Service and oiii. Christmas Eve Service which a(Iracled a full attendance. An invitation was extended io join Hiirlford Chuirh at their watchni￿)t Service. A Bereavement Service in December was also delivered by the thr¢¢ Worship Leaders. We submitted to Presbytery of South West Sociland an updat¢ on our Five Year Plan. Achievements and Performance Live streaining continues to be offered for Sunday worship and has also included Wcddiiigs and Funeial ￿l'¥ICE5 of a high standard. This facility has enabled mcmbers. unable lo attcnd, to paiticipate in worship on a Sunday murning and beeii viewed by maiiy in Scotland and bcyond. Members are also able lo join in worship through a dedicated telephoThe link. Iii August we l)051cd a Community BBQ and over 200 people fi'om within and outtvith our Parish attended. l-his was a buLL¥ssful venture. In september we held a Parish Mission weekend, Friday evening Question Time, Saturday evening Youth Evcnt and Sunday evening Celebration Night. Bvery household within our Parish of Ncw Farm Loch, Kilinarnock rcceiyed a brochure detailing all the events. We continue lo support the local Food bank, run by St Matthew's Roman Catholic Church, through weekly donations by oiir congrcgation as well ab a 51)ccific Harvest conlribLltion. Monetaiy donations were also eollecled for Christian Aid, Soupcr Sunday, The Leprosy Mission and IJNICEF. As a mark of appreciation we held an Afteinoon Tea in honoui. of servi¢e lo St Kentigern's. Oiir Church Halls continue to be used by outside agencies including a Country Dance Class, NHS and F￿$t Ayrshirc Council for In-service training and conferences. We continue lo rea¢li oiir members by telephoning them on a regular basis, ensuring members are safc, offering assistance if I'equii'ed iii ali fL)rin and updating thcm on diffcrent aspe¢ts of Cliiii¢li lifc. Any pa51oral care issiies were passed on lo Our Monday afternoon Prayer Meeting has conlinved on Zoom. Two "Growth Groups" met regularly Comprising 2-3 people lo share their lives, discuss a Bible passage and pray for each other. We hosted a Kilmarnock Fellowship of Churclies service in Scptember which was led by two of our Worship Leaders 41)d members of our Youth Church. This servicc attracted a laigc congi'egation fiom vai'ious CliurLhc5. Our Youili Chilirh foi. tccnagei's continu¢ lo nic¥1 weekly oil a Sunddy evening, one Sunday per month in Chiii'ch. the I'¢inainiiig Sundays in a Leadei s hoine. As (Trur teenagers mature, some 8tudJing al Univeisitylcollegc, woi'kiii& mcctiiig together is a huge benefit and encourftgement. Achievements and Performance (Contd.) A Monday Club for Primaiy Scliool children continues and a faithful group of childi'en altend. Our Tiny Tots for pre school Children and parents proves to be very successful with large numbers attending. The Girls, Brigade and Juniol Church meet regularly. Golden Age which meets once per month has attracted tnuny people from within our town. Our Community Café which meets on a Wednesday moming has seen members of the community attending along with Church members and is seen as a wami fi'iendly safe place. We introduced a Bible Verse per week with & short talk and we also introduced a free lunch every second month for people living within our community. In September we introduced a Men's Breakfast held on the second Saturday of each month with invited speakers. This replaced Coff¢¢ @ The Loch. Our All Age Messy Church has proved to k very success￿1 with a large number of families attending. Our Praise Band"Reachout" Continue to lead our worship and participated in other Churches events. We introduced a very successful Holiday Club in August for children of Primary school age with increased numbers attending. This was led by one of our Worship Leaders with other volunt¢ers participating. A very successful Ladies Retreat was held in October with ladies from different Churches throughout the area attendiiiE. Our Social Committee has been busy preparing church lunches the proceeds of which have been donated to Christian Aid, Souper Sunday. We continue to support two rural Churches in north wesl RoJllania, our association organised by The Church of Scotland World Mission Council. Christmas Greeting messages from members of the congregation appeared on screen. donations raised supporting our Romania Project. Another successful Ceilidh was held in December with members from the local Romall Catholic Church and the two Chui'ches w¢ will be in union with invited along. Financial Review Overall in 2024 income decreased and expenditure increased. Expenditure in excess of £13,000, incurred for the installation of & new fire alami system and emergellcy lighting, was fully reclairned from the Consolidated Fabric Fund. After stripping out these figures there was a small reduction in tncome and larger increase in expenditure. Th¢re were increases in income received from offerings and rental of pr¢mises. Tax reoovered on Gift Aided donalions and miscellaneous donations decreased. The forn]er is due to a submitted claim not being fi]Ily processed during 2024.The congregation continued to gtve generously for third parties. The increase in expenditur¢ Cl￿ mainly be attributed to.. Essenti&l fabric costs e.g. replacement of front and rear railings Clearing of utilities arrears due to meter r¢ading and collection issues with supplier. The overall effect of the infomiation stated above has resulted tn the surplus. of £37, recorded in 2023 becoming a deficit of £25346.03 in 2024. Reserves Policy It is the Trustees, policy to hold reserv¢s of 8pproKimately £25,000 including designated funds held by various organi8&tions within the Church- see Note 2. Statement of Trustees, Responsibilities. The charity trustees are responsible for preparing a trustees, annual report and financial statement in accordance with applicable law 2nd United Killgdom Accounting Standards (United Kingdom Generally Accepted Accountiug Practice). The law applicable lo charities in Sootlalld requires the ch￿lty trustecs to prepare financial statements for each financial Ye￿ which show a true alld hir view of the st&te of affairs of the charty and its financial activities for that period. The trustecs are responsible for keeping proper accounting records which, on requesl must reflect the finanoi&l position of ttle Church at that time. Thi8 rnust be done to ensure that the fmanoi&l statements ¢omply with th¢ Charitics and Trustee Investrnent (8¢otland) Act 2005, the Charities Accounts (Scotland) RcgL,lations 2006 and the Regulations Anent COWe￿tiOnal Finance approved by the Gen#ral Assembly of the Church of Scotituid ill 2007. They are a]so responsible for saf¢guarding thc assets of the Church and must take reasonable steps for the pr¢vention anivor detection of fiaud and other ittegularities. The trustecs arc rcsponsiblc for th¢ tnailltendll¢¥ and integrÈty of the charity and financial inforniation on the congrogation's website. Legislation in the United Kingdom governing the preparatii)tL and dissemination of fllwicial statements may differ from legislation in ather jiirisdietions. Appi'oiwed l)y Ili¢ .1 riiJt¥e.s aiid si n¢d on their behaIf, St Kcntigern's Parish Church of Scotland: Kilmarnock SC0001324 Independent Examiner's Report to the Trustees of St Kentigerngs Parish Church of Scotland: Kilmarnock J report on the accounts of the charity for tlic y￿r Cndcd 31 Decembei. 2024 which are set out on pages 7 to 14. Respective responsibilities of trustees examiner Thc Charity's truyt¢es are responsible for the preparation of the accoiints in accoi'dance wtth the ternis of the Charities and Trustee Inv¢sthent (Scotland) Act 2005 and the Charities Aeoount9 (Scotland) Regulations 2006. The charity trustees considei. that the audit requirement of Regulation 10(1) (d) of the Aecounts Regul&tions does not Apply. It is my responsibility to examine thc &ccount5 as Tequircd under section 44(1) (c) of thc Act and to state whether particular matters have come to my attention. Basis ijf illdependent ex#miner's statement My ¢Aamination 15 carricd out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (us. ame31ded). An examination includes a revicw of the accounting rc¢ords kept by the ch￿lfr and a comparison of tbe accounts presented with those records. It also includcs consideration of any unusual it¢ms or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The proccdures llndei'laken do not provide all the evidence that would be required in an audit, and consequenily I do not express an audit opinion on the view given by the accouThts. Jndepcnd¢nt eiaminer's sthtement In tlic course of my cxamination, no matter has come to my attention. Date 2 202 hur ertis A Eccmber 18nd.. Kil nock lec ts8ndPa ended 3 TotAI Eodowjncnt Ituiid5 TolAI lids 2024 Fll￿d5 2024 2024 21124 2023 El Donations Legacies Aclivilie5 forGeneratin8Funds Bank &DÈposil inlerest Inveslrnenl Income Dcficil la$iyear Renial ofprcm15es Salcof B55Et$ Saltof inva%itrtttts Grnrtls R￿lPt￿ frotn General Trustees Othtt Receipts Pathfinders Flower Fund M&Fsy Chiirch Yimlh church tAdies Retreat Juniorchurch 8ociAI Committee (lolden AB¢ CommunityC8fé TinyTots MoDdayaub R￿h￿l Totpl Rectl ts PAY ENrs CosLs. for OeneraiingFund5 Chorilable aelivities P8lhfinders FlowerFllnd m￿syCh￿reh Youth Church Ladi￿ RttreÈt JunioTChurch Social Coryurtittee Golden Age Community Café Tiny Tats Monday Club REachouL 41234.7 Nil 41234.70 43551.12 Nil Nil Jyii Nil 2347.50 Nil Nil Nil 2347.50 1676.00 Nil 750 17269.42 5225.49 Nil NSI 750.00 17269.42 S225.49 Nil 35675.59 8413.70 Nil •Noi¢ I ¢te2 ￿N(￿¢2 •Note2 *Nolc2 •Nole 2 ote2 *Nol¢2 *Note2 4Nole 2 ole2 *Nole 2 *Not¢2 Nil Nil 735.5 796.92 735.50 796.92 515.14 782.07 Nil Nil Nil Nil 1,173.09 557.00 782.07 Nil 2578.47 l.687.25 767.69 120.00 100.00 74910.15 78.47 1687.25 767.69 120.00 loo.00 74910.15 2.795.64 1.845.71 Nil Nil Nil Nil 50.00 97428.99 70.04 89381.33 Nil 77.04 93256.31 215.66 735.49 833.53 503.86 803.25 109.04 Nil 1127.56 1926.53 566.51 7640 25.rki 100256.18 93256.31 215.66 735.49 833.53 503.86 803.25 109.04 ot¢2 *Note 2 •Nole 2 *Note2 ot¢2 ote2 *Note 2 4Nole 2 *Note2 *Note2 +Noie2 *Note2 Nil Nil 638.48 l.094.40 393.05 I(￿6 80 40.26 12.55 2.912.33 1.582.78 Nthl 17.50 Nil Nil Nsl Nil Nil Nil Nil Nil 1.127 56 1.926.53 566.51 76.40 25. IOD256.19 Nil Nil Nil .00 97391.87 mtB Julrnni'nock Rttti mtiilsAtLuunl YCAJ. cndcd 31 J)ttc bcr 2023 Unr¢slrlctÈd Rcsljitted illds 2024 TotRI 2024 Tot41 2023 2024 2024 Excess of RecBipts over yments foriheyear Ivfore tratk5feFS -25.346.03 0.00 -25.346.03 37.12 Trans￿9 Nll Exc￿8 of Receipts ov¢[ Paymenti for they￿1 -25 346.03 0.00 -25 46.03 37.12 Note I A￿R]y5]S of Othtr rteelpls Don&lirm from or8onis&liD Funeral and Weddin8d¢Daiio tKprosy Mis%ion don81iiJn$ UnicefDonations Chri51ianAid Donations R0rn8ni8 donations Foodtonk dDnaliong Ceilidh dTrNHlions Holidayelubdon81ioD$ Souper Sunday dol￿tiM$ Film night donations BBQ Dtsnalions CommU￿rty Couneil Donation Intsrim M￿¢[&10retr1I￿fi0n Jnlerim Moderalor flow￿5￿Onallo Don8tion$ forTinyTots Donaiion forMond&yClub Donation forMes&y Church Donation for JuttioT Church Donation for Handy Craftets H8rnilton Arts Donations 1024. 250.00 434.35 110.02 244.2 1067.34 315.00 154. 220.00 230.00 184.OE 28.00 I￿.00 3n.50 12.00 50.00 I￿.00 50.00 10. 10.00 250.00 Mis¢ Donali3ll025 FDT pnd lthlfofihG un￿le￿ Stssion olcs to tlic A<tsry dues Interirn Moderalor Expenses tA>cum Ministees expens PulpTrt wpply Church Musiean and cover Fabric repairs and m&5ntsn8nc¢ Ckaner str￿mingeXpnB3tS Heat&Light InsurRnce Litt￿¢5 PrintU￿Sta11￿ay, posta8e Phon¢3trvice for Churthseryi￿S BroadbJnd LotllmC05t5 rnslruTnent Maintenan OulieRch Committee Ftllowship CtsmmitteB Worship Committee AecessAble Toilet Sant￿9ryredeVelopMeThl Fire alatm& emei8¢ncy li8hiing Kitrhett e*¢n3ion Other Exp¢Dscs 13030.00 715.00 340.69 553.05 100.00 3588.98 17360 32 2.009.97 497.03 20665.48 1961.73 1495.56 1203.12 128.40 720.00 9283.72 Nil Nil Nil Nil Nil 13,030.00 715.QO 340.69 553.05 100.oo 3,588.98 17J(I).32 2.009.97 497.03 20,665 48 1,961.7J .495.56 .203.12 128.40 720.00 9,283.72 o.oD 1.177.08 401.25 21.64 16946.00 715.00 264.91 136.35 Nil 3040.80 5458.06 2494.3 42.50 1428.09 2018.56 1246.1 1209.14 128.40 720.00 6426 18 444.48 187.21 392.70 240 82 Nil Nil Nil NII Nil Nil Nil Nil Nil Nil Nil 1177.08 401.25 21.64 Nil Nil Nil Nil 0.00 13,804.80 o. 4 198.49 93?3J.35 37025.84 13804.80 Nil 4.198 49 93,333.35 Nil Nil 1280.16 6 504.33 89J59.97 *Note3 Nll GoverDnttce costs Indtpendenl ¢xwninefs fe Nll Nll NSI Other paymettls Purthase ofas5¢ts Pui¢hase of inv&mettiS Nll Nll NSI 11 ilmAt tQo1¢3 REHtSS Coiirsex3 F&llowshipofKikn3tnock Chuich¢s Ftoliéaydub expÈn¥e5 Pap¢ruplifts ￿￿¢¢nAge YiiiyTots YouihChw¢h Mlkndayclub (donat￿nS rtceiva) Messy ChiiF¢lI(danaiion5rtceivedl TinyTots (th&tio￿$rectIv￿ JuthiOrChiir¢h (Don41iollsieceived) Gifts 165.00 30.00 20.93 2(￿).00 100. 100.oo 50.(M) 50.00 10.00 50.99 360.50 295 00 RetitinB¢olle¢tiDD iolni¢tirnMthiator D(pnalions to fl￿bank TaxA&%isl Sundries ThirdP￿t Total 218.4 8.50 21E4.44 4198.49 s]. i