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
I￿ac10￿
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 ￿etr￿L
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
U￿reStric(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
s￿iperS￿￿daYdo￿Ii(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 TrA￿s￿r(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 ACC￿nI
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. D￿laS1Onse1Q
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 Moderdlor￿￿llrn Minislert Ex[<￿se5
Joo.00
Cliiirch Miisican 8￿j 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
Out￿51¢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 I￿￿31￿￿¢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&.Br￿￿gC
20.00
24.fj0
E4&lei Advciiturccxycn&cS
mE55ychi￿cll 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 Slip￿Id Fund whi¢h beors t1￿ c0515 ofall
Iiiinlsie￿siipÈttd1 and employels cohiributityns for naiiollal ingvrartce, pension And housing ond INn fund.
Mini5lc15' s1ipEnds arc paid in accordancc iyiili ihc I￿LionaI 51ip¢nd 5C31c, whirh 15 rclaled lO￿ar$of
seryiee. For iheytar under review ihe mirnirnyrn stipend iva$£32,433 and IhE m&ximum slipend
lin tht fifth and sutttqucnt years) £39,856.
6. c￿lleCti￿n$ 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