ST KENTIGERN'S PARISH CHURCH of SCOTLAND: KILMARNOCK RECEI IPTS AND PAYMENTS ACCOUNTS Congregation No: 110630 Charity No: SC001324 2025
Reference and Administrative Information Charity Naine- St Kentigern'5 Paill5h Church of Scotlan(I: Kilmllrjiock Charity Registration Numbei.: SC001324 Congregation Reference No.. 110630 Contact Address: Rev Di. David Hume BA, MSC, PhD, Ccrt. E-IE (Int¢riin Modei'ator) 8 Finlaggan Place Kilmariiock KA3 IUY Trustees Kirk Session Mevnbers Mesdaincs.. A Bl'own, M Ci'aig, A Dunachie, T Gi'aiit. S Hainilton, T Hamilton, A Hogg, A M¢Cabe, M Ma¢Nee, Messieiirs.. S Browii, W Craig {Retired 2025), J Herd, W Kerr, R Mccabe. J McHardy, C MacNee, I Rennie, J Tomlinsoii Principal Office-bearers Intei'iin M(xiei'atoi' and LocLiin Minister.. Session Clerk-. Chui'ch Treasurer.. Rev Dr David Hiiine, BA, MSC. PhD, Celt HE Mr A Brown (Iiitei'iin Session Clei'k) Mr Ross Mccabe Independent Examiner Linda Austin 6 Old Rome Drive Kiltnai'no¢k KAI 2RU Bankers Royal Bank of Scot18nd. John innie Street Kilmarnock
Trustees, Annual Report Year ended 31 December 2025 Structure, Governanee and ManAgement Governing Document Tlie congregation is a registei'ed chai'ily, nvinber SCOOI 324, and is adiiiinist¢r¢d iii accoi'daiice witii the tei'ms of tlie Unitary Constitution and is siibject to the Acts and Regulations of the G¢n¢rdl Asscmbly of the Church of Scotland. Tlie change to the Ui)ilary ConstitLltion fi'om tl)e Model D¢¢d con51itutioii took place in 2020. Reci'uitment #n(1 Appointment of Ti'ustees I'l)¢ Kii'k Scssion Incinbcis ar¢ tlie ¢ld¢is of Il)¢ ¢liur¢l) and arc c1105en fi'oin those Ineinbers of the churcli who are considcrcd lo liave Ihc appropriat¢ gifts and skills. Agreed that a Unioii be formed willi Kay Park Pai'isl) Churcl), Hurlford Churcli and St Kentigern's. However, said Union will only OCCLir when Rev Maxwoll retiirs oi. Icaves Kay Pai'k Parish Church. Organisational Structure Ti'iistecs arc rcsponsiblc foi. tlie spii'itual and financial affairs withiii the church. Five Committees deal with dailylweekly fuiictioning of the Cliui'cl). Oulreacl)= Woi'sliip.. Fellowsl)ip.' Finance, and Property- Members of the congregation have joined these Gioups along witli the Trustees. Objectives and Activities Tlie Churcli of Scotland is Ti'initai'ian in doctrine, Reformed ii) traditioi) and Presbyterian in Polity. It exists lo glorify God 2nd to work for tlie advanceinent of Clii'isl's Kiiigdom thi'oughout the world. As a nalioiial Churcl), it 2cknowledges a distinctive call and diity to bring the ordinances of i'eligion to the people in every parisli of Scotland tlirough a tei'ritoi'ial minisliy. It co-operates with othei. Chur¢hes in various ecuinenical bodics in Scotland and beyond. The following activities took place Sunday.. 10.30ain I I.00am I I.OOain 7.00pm Prayer time Moi'ning Worship Jiinioi. Cl)Iireh Youth Church Moiiday.. Pi'ayei. Meeting by Zoom Tuesday.. Tiny Tots Toddlers GIDup Golden Ag¢- meet once p¢r Inonth Wednesday.. Coininunity Cafe Haiidy Crafteis Tliursday.. Girls, Brigade Friday= Nlessy Chiircli Inontlily Cl)ildiEn's Ait Club P4- P7 fortniglitly Adult Art Class monthly SatLirday'. Men's Breakfast second Saturday of each tnonth We seek lo be a local churcl) wliicli ii)spires the peoplc of Scotland ai)d beyond with the Good News of Jesus Christ through enthusiastic worshipping, witncssiiig. niirtliring, and sci'ving commiinities. In common with all congregations of tlie Cliurcli of Scotland Ilie coiigregation b¢n¢fits fioin the cotktribLilion Inade by volunteei's wlio give tlieii. tiine aiid talents willingly foi. tl)e benefit of the cliurch. Tlie ai'eas of congregational life which rely on tlie contribution of voluiitcci's al'e Inaiiy and varicd and iiiuch of Ilic activity woiild bo unable to coiitiniie were it iiot foi. tl)e comtnitEnent Shown.
Objectives and Activitle5 (Contd.) Rev Dr David l.liime was appointed Interim Moderator and Lociiin Minister in Febi'Liary 2025. We contiiiued to have three Worship Ixaders who sl)ared witl) the Interiin Moderatoi. iii Suiiday Worsliip. A Bereavement S¢i'vice in Deceinber was delivered by Rev Dr Huine who also led our Clii'istmas Ev¢ Sci'vice wliich atti'acled a full attendance with people from within coinmunity aiid beyond attending. Thi'ee Worship Leade deliveitd a Iire-re¢oi'ded Christmas Day Service. A successfiil joint Carol Service was held by our Girls, Brigadc and OutlEach Comtnittee. Wc 5ubmitt¢d to Presbytery of South West Scotland ali update on our five Year Plan. A¢hievements and Performance Live streaming continues lo b¢ offei'ed foi. Sui)day w013hip and ha5 also included Weddings and Funeral scrvices of & hig]i standai'd. This facility lias enabled members, Iinable to attend, to participate in worship on a Siinday morning aiid bcen viewed by many in S¢otland and beyond. Membeis are also able to join in w013hip throu a dedicated telephone linlc. We coiitii)ue to support tlic loLal Foodbank I'un by St Mattliew's local Roman Catliolic Churcli by weekly donations by our congregation and oui. Harvcst contribution went to the Foodbank. Our Church Halls continue to be used by outside agencies. We have entered our final year of supporting two I'ui'al Chiirches in north west Romania, our association orgaiiised by The Church of Scotland Woi'ld Mission Council. Two Flders visited said Churche8 in Aprillmay 2025. Chi'istmas GIEeting Inessages froin meillbers of th¢ coi)gitgalion appeared on screen, donations raised SLlPPOlting oui. Romania Project. Anothei. successful Ceilidli was Iicld in November with members from the local Roman Catholic Cliui'cli and the two Churches we will be in union with invited along. We I'einliodiiced Elders Districts wl)ereby Elders can coniacl members eiihei. by visiting. lelephone, text or al Chur¢h. Feedback foi. any pastoral cal'e issues werc passcd on to Rev I liime. As detailed in our Objectives and Activities all weekly activities continue to meet I'egiilarly, well attended and al'e fully endoi'sed iii the life of our Cliurcl). A nuinbcr fi'oin YoLiih Cliui'ch attended a Scriptui'e Union Camp and follow up Youtli Weekei)d. Our Praise Band "Reacliout" continue to lead oui. worship. A very su¢¢essflll Ladies Retreat was held in SepteJnbei' with ladies fiom different Chiirches throughout the area attending. A new small liousing estate was biiilt witl)in our Pai'isl) and a visitation was made to the 48 liouses, a positive response being received. A Property QLiinqucnnial Visit by Presbytery of South West Scotland was carried out in July 2025 with no major structural piobletll5 found.
Financial Review In 2025 both income and expenditiire decreased cotnpBred to 2024. There was a small decrease in offerings and incoine froin liall rentals biit an increase li) gift aidcd donations i'ecovei'ed. The congi'egation I'emains generous in supporting oiir twini)ed Churches in Roinaiiia and other third parties. Anticipated expei)ditui'e on ali accessible loilet, wl)ich would have beeii reclaimed from the Consolidated Fabric Fund, was not inciiri'ed. Ongoing engagemeiit witl) a iililities Slipplier has resulted in rediiced heating expenses. Overall fabi'ic expenses wei'e reduced, thougli still incliided significant one off costs. higl)liglited by th¢ Pi'¢sbyt¢ry quii)quennial visit. Anotl)er noteable one off expeiise was tl)e purchase of a replacement organ. The overall effect of tl)e information stated was a deficit of £12872.47. This is a reductioi) of the deficit of £25346.03, recoi'ded in 2024. Reserves Policy It is the Ti'iistees, policy to hold reserves of approximately £25,000 including designated funds l)eld by various oi'ganisalions wiiliin tlie Cliurch - see Nole 2. Statcment of Trustees, RLsponsibilities The chai'ity trustees are responsible for preparing a trustees, annual rcport and fiiiancial stateinent in accordaiice witli applicable law and Uiiitcd Kii)gdoin Accoui)tii)gJ Staiidards (Unitcd Kiiigdoin (yenerally Accepted Accountii)g Practico). Thc law applieablo to charities in Scotland rcquiros thc charity trustees to prepai'e financial statetnents for cach fii)an¢ial y¢ai' wl)icl) show a ti'u¢ ai)d fair view of the slatc of affaiis of thc Charity and its finai)cial activities for that pei'iod. Tlie trustees are IEspoiisible foi. keeping propel. accounting recoi'ds which. 01) i'equest, must reflect tlie financial position of tlie Chiii'ch at that liine. This Inust be done to enslire that the financial statements comply with the Charities ai)d Trustee Iiivcstinciit (Scotlaiid) Act 2005, tlie Cliai'ities Accounts (Scotlai)d) Regiilatioiis 2006 and tlie Regiilalions Anenl Congj'egatioiial Finance appi'oved by tl)e Geiieral Assembly of the Chui'ch of Scotland in 2007. They are also responsible for safegiiarding the assets of the Chiirch and miist take reasonable steps foi. the prevention andlor detection of fraud and otlier ii'regularities. The trustees are responsible foi. tl)e Inaintenai)ce and inlegi'ity of the charity and financial information on the ¢ongi'egation's website. Legislation in the lJnited Kingdom governing the preparation and dissemination of financial statements may diffei. from legislation in other jiirisdictions. Approved by the Trustees and signed on their behalf, Sandy Brown Interim Session Clerk Date .
St Kentigern's Parish Church of Scotland: Kilmarnock SC0001324 In(lepLndcnt Examiner's Report to the Trustees of St Kcntigcrn's Parish Church of Scotland: Kilmarnock I report on the accounts of the chai'ity foi. the yeai. ended 31 Deceinber 2025 wliich are sel out on pages 6 to 13 Respective responsibilities of trustees and examiner The charity's triistees are responsible for the pi'eparation of the accounts in accoi'dance will) the tei'ms of tlic Charitics and Ti'ustee Ii)veslii)ent (Scotlaiid) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that tlie audit requireinent of Regulation l O(l) (d) of the Accounts Regulation5 does not apply. It is my r¢sponsibility to examine the 8ecaunls as required under section 44(1) {c) of thc Act and to state whether paitieular mattels have come to my atteiition. Basis of independent eJaminer's $tstement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as ainended). An exaininatioi) includes a review of the accounliiig Ircords kept by the charity and a coinparison of the accounts pirsciitcd with tliose records. It also includes con8ideralion of ai)y unusual itcms or disclosiii'es in Ilie accounts, and secks cxplai)alions from Il)¢ ti'uslees ¢oncei'ning any such mallei's. Th¢ pi'occdui'cs undcrlakcii do not provide all the evidencc Iliat WOLild bc rcqiiircd in ai) audit, and conscqucntly I do not CKprcss an audit opinion on the view given by the account5. Independent exRminer'5 5tRtement li) thc coui'se of my cxainiiiatioii, iio mattci. ha5 come lo my attcntion. Linda Austin 6 Old Rome Drive Kilinainock KAI 2RU Date csl
Recei Year Is and PB mBn15 A¢¢ouni Fndowmenl Funds TotHI Tolal Fllnd5 2025 2025 2024 F..QFIPT t)onJtiotS Iac10 cliviliL'S for Generating Futtds Bank & Dtpt)sil intere$1 Invcgimeni irtcomc Defieii18sI year Rentsl of premi 47647.69 47647.69 41234.7 1737.00 1737.00 2347.50 Salc tsfinyesirnents Granis Reeeipis froin General Tnisices Other Ileecipis Pailifinders riower fund Mtssy Church Yoiiih Church Ladics Reirc8t Junior Church Golden Age CommiinityC8fé Tiny Tois Monday Club Reaclioui Nil 750. 17269.42 5225.49 Noie Noie 2 Noie2 •Note2 Noie2 Notc 2 Note 2 Note 2 •Note 2 •Note 2 •Note 2 •Note 2 5386 96 5386.96 968.10 436.18 577.00 589.22 10.00 3,210.66 968.1 436.18 577.00 589.22 10.00 3210.66 735.50 796.92 782.07 2,578.47 1.687.25 767.69 120.00 100.00 74910.15 1233.34 Jo.00 1233.34 30.00 63657.48 63657.48 PA YMENTS Ctssis for Generaiing fiiThls 80.12 68865.40 80.12 68865.40 77.04 93256.31 215.66 735.49 833.53 503.8S 803.25 109 04 P81hfitbders loiver Fund Messy Urch Noie 2 Note 2 •Note 2 Noie 2 •Noie 2 Noie 2 •Noi¢ 2 Noie 2 Nole2 *Noi¢2 Noie2 868.10 J78.53 567.57 670.32 58.72 2,519.70 1,576.75 868.10 378.53 567.57 670.32 58.72 2519.70 1576.75 Ladies etrL Nil Golden Age Coinmiiiiity Café riiiy Tois Mondayclub 560.51 76.40 73.60 73.60 76529.95 0.00 76529.95 10025fj.1¥
Rccei UreStric(Cd TotHI Z1125 Tfjtnl 2024 2025 2025 2025 Exeess of RecoipLS over Payinenis for tht year before irnnsfers -12.872.47 -12.872 47. 25.346.03 'rrAnsfers Excess ofReceipts oyer lJaymerLiS for Ihe year Nil -12,872.47 -25J46.03 * Note I AoAI}sls ofothtr recelpts Donaiioii fromor88nis&iK)n Fiiner81 And Wcddingdonaiions Leprosy Missioii donations Unicef Donations Christian Aid Donations 220.00 446.62 148.34 307 (K) 1050.25 104665 205 00 163 85 60 IN) 80. 220.1 200.00 50.60 20.00 20.00 roodbaiikdonaiions siperSdaYdoIi(HlS Donations for I'inyl'ots Donalioii for Messychurch Donalion for S¢ripluie Union 8Atnin8 ni8hl GaTlliiig nighl iiick Shop proceeds Mawiiwde donation Donation for FA51erAdwliire Open Rcach refvnd Gard¢Dins ivotk donation 40.00 Mtst Dtynati¢ns 39.24 5386.96 Noie 2 Unrestritttd.. Thr5c rcccipl5 and paym¢nls arc hrld in bank a¢¢oun13 by Ih¢NamEd sroup5. Aeeollnisare dited and balAnce sheeis held byTrea$urer.
rcrn'5 Pmrish Cliuich ofsL'OtIA Thd.. Kllrnarnock Stnlemcnt of tIAlnncc AI 31 DEcetnbEr 2023 UDrcslri¢te41 RÈsirleit4t JidownnLeil Funds Tolgl 2025 211Z4 IIAfÈk & J)e Bank & deposii b8laiKes broughi forward 76.957.86 Moytmonl IA ytAr'. Exttss of Iltcelpis ovcr PAy]ntnts -12.872.47 -12.872 47 -25.346 03 Bank & deposii b81anc¢5 Carried for¥Yard 38,739.36 38.739.36 51,61 lJ3 Assets Gift Aid Receivable Triiiids hcld for RoJnaNi8 515.85 ie aceounls i¥ere approycd bylhcTru5tcv¥on 17rJn026 Fora1 oli behalfof th¢ unifi S¢5$19 5c5s1o Clerk Tr¢n$ur¢r
St Kcnli Notc5 to the AccoNIiis l Tru51tt5 IltrntststrAliOth Xnd Rtlatcd Pwrty TrAsr(lOnS At I JAmUXty 2fj25 Al 31 t)ec. 2025 Rccelpls PAyments TrAnsfÈis 2 Mfjvc]ntTrt in Funds Patlifindrrs Messychureh Yoiiili Church Reachoui Ladies Retreat Golden Age Commiinitycafé Tiiiy Tots Monday Club Flomrr Fund Junior Church Current ACCnI 0.00 436.18 577.00 0.00 589.22 3,210.66 0.00 178.53 567.57 0.00 326 E3 3th5.07 51927 269.18 296.64 519.27 670 32 2.519 70 1.576 75 2,93143 1,709 64 3.622.39 1.964.22 563.38 0.00 422 26 226 83 30.638 08 38.739.36 1,233.34 30. 968.10 10.00 54.771.65 6J,657.48 43.60 322.26 275.55 73.60 868.10 58.72 68.945.52 76,529.95 ftestrittod FuThd$ 0.00 63h57.48 76,529.95 38 739.36
crn, h I'.hur Kiltn rno Urtttsttirted FnOow]ntiit Funds TDIAI 2025 TotAI 2024 ZU25 J. Analysis &fDoiiAllons WFO & Opeii Plate (non Gift Aid) Gift Aid th)Ii&iions I'AX Recovered on Gift Aid thn5 Otlicr Offerings. DlaS1Onse1Q 12,197.52 23.373.13 12,077.04 7.123.96 54.771.65 15.R83 64 20.640.79 4.710.27 25.592 41 66.827.11 12,077.04 7.123.96 54,771.65 4. AMAlysis of I>Aymtnls CDSl% ofgtilÈr#ling fllnds Ofterin8 eiivelows 80.12 80.12 77.04 26926 00 822.94 26.926 00 322 94 31589 Joo.00 130)0.00 71500 893 74 I.0D 3588 98 17360 32 21M)9 97 497 03 20665.48 Presbjrtery due5 Iiilerim Moderdlorllrn Minislert Ex[<se5 Joo.00 Cliiirch Miisican 8j cover Fabric rcp&irs and nwinlc118nce 7543.86 7.54J.86 Slreaniin8 expneses Ileal & Light 0.00 11.737.79 2.081.28 2081.28 Licentts Priiiiiiw, 51Riionery, poslagc Plionc service forchurch Seryices Broadband Locum Costs IiistTunienl Mainienance 1495.56 446.80 128.40 725.45 784.55 446 80 128.40 725 45 784 55 128 40 720.00 9283.72 4000.00 458.81 392.74 4,000. 458.81 392.74 0.00 1.550.40 0.00 3.980.72 68,945.52 Out51¢11 Committee Fellowship Commiiie¢ Woishipcomimillee Acce55Able Toilet Fire laT & emerseiKy li8hlin8 Otlier Expenses 401.25 2164 1,550.40 13804.80 4.198 49 9JJ33.35 *Note3 68,945.52 CoYeriiAnce costs TndepBndenl examiiierfs f Nil Otlier PiynLcnts Pur¢hasc ofasscts Puichaseof I31¢n1s Nll Nll
Sl Kcnli crn'5 Parish Church IS tl Dd.. Kil rn Noi¢ 3 .S¢ripturc Union magniludcdonaiio Sciipwre UnionBamingnighidon&iiDn 5tli KiliMarnDck GiT&.BrgC 20.00 24.fj0 E4&lei Advciiturccxycn&cS mE55ychicll IdomtlDn5 IftQiYcd} 'I'iny'l'ds IdDnatlDn5 rccuycd) 80.00 60.00 DDnaliotBto foDdbw l8x Assist 264.00 10.00 Total 3980.r2
ST KFNTIGERN'S CHURCH OFSCOTLAND.. KILMARNOCK ICONTINIIFDI All Cliurch ofs¢olland ClMigrcgalion5 ¢oDlriiwl¢ lo lh¢ Nalional SlipId Fund whi¢h beors t1 c0515 ofall IiiinlsiesiipÈttd1 and employels cohiributityns for naiiollal ingvrartce, pension And housing ond INn fund. Mini5lc15' s1ipEnds arc paid in accordancc iyiili ihc ILionaI 51ip¢nd 5C31c, whirh 15 rclaled lOar$of seryiee. For iheytar under review ihe mirnirnyrn stipend iva$£32,433 and IhE m&ximum slipend lin tht fifth and sutttqucnt years) £39,856. 6. clleCtin$ ftyr Third PÈrtits 21125 2024 prosy Missiorj 446.62 307. 148.34 163.85 434.35 244.20 UNILbF Church ofseotland Souper SundaylHSVI Romania 230.00 2159.82 2184.44
APPINDIX FUNI)S 14r,I,]) ON IITr.11A1.r ()]. riii.- I'.i)N(:Ilb(:AI'ION BY'fHE CFIURCH ofscoTLAND CENf.RAL TRvsfiES CONSOLOL)Al'kl) 17ABRiC r Deposit Aeeoiini Credit alanCeS lie al 31 Decetnber 2025 2fj24 50060.47 50060.47 Markei Value of Balances al 31 tkccmbcr CONSOLODATED fAJIRlC fuND REVENUE 50 2024 Credit Balance al 31 Decetnber 11407.62 8930.17 TF.MPORARY ACC 2025 2024 CrwJil Balance al 31 De¢etpber