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2024-12-31-accounts

CUMNOCK . ST. ANDREW'S UNITED FREE CHURCH OF SCOTLAND Scottish RegisteTed Charlty. SC002917 A Congregatson of the Unitd Free Church of Scotland. Charity Number SC￿8167. Congregational Report and Financial Statements Year to 31 December 2024 sco029II. 2024 1 Principal Place of Worship Ind of Congregational activities . Cumnotk: SL Andrew'j U.F. Church. Glaisnotk StreeL Cumwc

CUMNOCK . ST. ANDREW'S UNITED FREE CHURCH OF SCOTLAND Longregalional Report Ind Financial Stsiements Year ending 31 December 2024 PaRe Contents Trustees, office Bearers, and members of the Courts of ihe Congregation Z CongregtioDal AttDll￿ Report Report of the Independent Exxminer Ststemefjt IlDd Movement of Balanccq ots Congreptional Funds Notes lo Finncial Statements Financial Sts¢emeDts;_ Receipts and Paymenty all Funds Supplement Sheet *ttd Notes. Page I

CUMNOCK: ST. ANDREW'S UNITED FRF.E CHURC H OF SCOTLAND INrKe Bearer& Trwlees and Jnember5 of the CouTts of the Congregation serving during yur ending 31 Dettmber 2024 Part Time Minister orrKe Bertrs St55ion Clerk Clerk to CongregatioD￿ Board Finance Convenor Proity Trusttts Minister. Sejsion ClerK Clerk to CODgrwiion￿ Board, Finnte CooveDor. (ex Offitiok Rolkketpw. Kirk Stssion PT Minisier Session Clerk Elders: Longregaliothal Board FT Minisler Clerk Finance cortvtJ￿r Members: Kirk Susion + Banktr& Clyde￿Ile Bank pl& Kilmxrnoc Independent Es*miDer P4e2

CUMNOCK: ST. ANDREW'S UNrrED FREE CHURCH OF SCOTLAND LongregatioHIl Report Yur eDdiRg 31 December 2024 l. Constitution #nd Principal Adivilies of the United Free Cbur¢b of Scolknnd The United Free Church of scO￿and with all the churches of the Refonnation. acknowlajges as its Supreme Standarf the Word of contained in the Scripturts of the Old and New Testaments. The Church holds as its Subordinate Standard the Westminster c￿ression of Faith. by its Declardtory Acts it recognises liberty of judgment on points of d￿]ne which do n(A enter into the substance of the faith" and Il claims the right, 18 duty may to interpreL add to. M￿lify, or change her subordinate stan(iard¥ under the promisaj guidance of the Holy SpiriL and with a direct responsibility to her Lord. The Church approves the emphasis of the DeclaTatory Acts on the love of God for all tnankind the free offer of salvabon to all, the d)ligation of the Universal Church to make known the Gospel throughout the world. artd the renunciation of coercion. persecution and intolerance in matters of rdiwon. Accordingly this Church accepts the ￿lIgatiOn to witness to the truth of the Gospel and to wve men in the name of Christ regard alike to the4T Spiritual and Ma￿la1 w￿fa￿. brAh at h(Mne and ￿le1$caS. 2. Rtsponsibilities of ibe CoD%re2ation As a CongTegation of the Untted Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior c(xJrts of the D￿omination i e. the Presbytery of the Wcsl (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to ils spiritua] and temp)raI (including financial) affairs. It seeks to exucise th&se (￿lIgatIonS within the fellowship and to the people in the communlty olwhich it is parL 3. Resp)nsibilitiu and Appointment of orr￿¢ Bearers All matters affecting the spiritual well being and ordeT of the Congregation are exercised by the Kirk Session of this C￿gregation. The KiTk S&ssion consists of its Minister and ruling elders. All temporal affairs (including financial) of the Congregation are administffejj by the Congregational Bo•rd of this Congregation. The Property TTu5tees of the Congregation are the Ex Officio Office BeareT5 named on page 2 of this Report The Minister of this Congregation is *P￿R￿ted by the Pr¢Sb￿¢ry of the WesL Elders, elected in accordance with the Practice and Pr(Kedure of the United Free Church of Scotlanil along with members. elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purposE fom) the Congregabonal Board. Office Bearers aTe appolnted by the Courts which they serve. All oifTrces of the Church are open to any member in fidl comrnunion. Fach Congregation aprxxnts elders to the P￿5bYtery and to be Commissioner5 to the General Assembly. Presbyterianism means the government of the Church by dders. Page 3

  1. Activities and Achievements Congreg*tion ReporL CumncKk St. Andrew's holds a serv7ce on Sunday mornings at I I.00am with additional services as required throughout the year. One being a special service on Christmas Day which is a joint service with the local churches. A family service is held regularly and the Sunday School meet every Sunday. Prayer and Bible Study meet regulaTly as does the Children's T(xJdler Group The Opportunities in Retirement group meet monthly. The "Men's Group" meet for lunch on the fit5t Wednesday of the month. visiting ditTerent l(Kal restaurants each time. Two new meetings weie started with the "Knit and Natterf. group which rneet in the church hall on the first Tuesday of the rnonth and a Puppet Show telling the story of the Nativity. The SNP ajso use the church hall every second month. We hold regular fundiaising Coffee and Crdft Mornings and a yearly sponsored walk throughout the year which helps to promote conL2ct with other people in the Community. The Congregational Board continue5 to meet regularly to discuss and agree the busIn￿S and financial matters of the church We now have a part time minster who was appointed on Sunday 19th March and this will be reviewed on an annual b&sis. S. Financial Ststements and Fund5 In accordance with the Charities and Trustee investment {Scotland) Act 2(K)5 ('the 2￿5 Act,) and the Charities Acc￿nts (Scotland) Regulations 2(M)6 ('the Regulations.) and being a charity with an annual gross income less than £ I￿.0(￿), the Financial Statements of this CO￿￿egatiOn set out on pages 7 to 9 consist of a Statement of Congregational Funds and movements thereon during the year ending 31 DerAnber 2024 and detsils of the Receipts and PaymenL Surplus(Deficil}, and net Movement on Tr"unds duiing the year with supplementary notes thereon where appropriate. The Ordinary Receipts and Payments for the Congregation General Fund at the year's end 8mounied lo £35,589.77 and £21.8088.90 respectively. giving a surplus of £13,780.87 for the financiaj year lo 31 DeceTnber 2024 and leaving a credit balance of £222.044 70 carried forward to I st January 2025.
  2. Accounting Policies The main sources of income are the voluntary OtTerIn￿ donations and other givin8 d members. adherents, and ￿lated organisations, and interest or dividends on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and retx>rted on a cash r￿e1ved and c&sh paid (as invoice￿acC(MjnlS are received) basis resFeCtively In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any FUn￿s) this will be reported in the acc4)mpanying Notes in these Statements. The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, slating whether each Fund is Unresthcted. Designated, Restricted or Endowment and. where approptiale, for what purpose and how these Fund5 are held or Invested.
  3. Land attd Property Land and Property consist of the Church, Cburcb Halls together with fittings and furnishings therein (including communion and other ecclesiastical articles). The Congreg*tion doosn't own a Mans¢ These are held as functional propety for the use of the Congregation in fulfillinu its aims and mission and in which its activities are Ca￿led out and not for investment or for resale. No market value is placed on these

  4. Jndependent EiamRner In accordance with the tern)s of 'the 2(K)5 Act., Section 44 (1) C, and &s a ChaTity falltng under regulation 9 of 'The Regulations,. and not required to carry out an audit under paragraph 9(4). an Independent Examiner has been appointed in accordance with regulation I l of 'The Regulations, to cary oul a competent examination of the Report and Financial Statements of the Congregation. The Independenl Examiner's Report for the year to 31° December 2024is on paRe 6. Page 4

  5. Approval o( Congregation Report #nd Financial Statements The Congregational Report and Financial Staiemenls were approved by the Congregational Board al their meetingb On 241n1124 and hv ihe Con¥Jre4iation al the .4nnual Cyeneral MeelinL held ()n l / The lion are.- Date.......... Iloard Members - Page 5

Independent Examiner's Rewrt lo The Trustees and Bearer5 of Cumnoek . SL Andrew's Uniied Frtt Church of ScotlanqL I report on the Report and Financial Staiernents of the Congregation for the Ye￿ ended 31 December 2024. which are set on pages 3 - 5 and 7_ 9. Respective Respoa$ibilities of Office Bearers Trnstees and Examiner The Congregation's O￿tCe Bearer5 and Trustees arc responsible for the prepwation of the Report and Accounts in accordance wilh the tenn5 of the C harities and Trusiee Inveslment Iscotland) Act 2(K)S ('"the 2005 A￿"> and the Charities ACC￿ntS (Scotland) Regulations 2rkn as amended I'the 2(Th reswlations" I The Q onwegation's O￿lCe Bearer5 and Trustees consider that the requirern¢nts of Regulation 9 apply bul noi those of paragraph 914) of the Accounis R￿UlatiOnS. li is my reswnsibility to examine the Report and Finance Statements &s requiioj under section 441 l ￿ of the 21x15 Act and to state whether particular matters have come to mv attention. Basis of Independent examiner's $lalement My examination is carried (￿t in A￿OrdanCe wilh Regulation I l of the 2(K>6 Re¥ulations. An examinaiTron includes a review of the accounts'ng records kept by the Congregation and a compari50n of the report and accounts PTesenlcd with those records It also includes consideration of any unusual items or disclosures in the report and accounts and seeks explanatioTJs fiom the otTice bearers and t￿sleeS concernin8 such malters. The procdures undertaken do not provid¢ all the evidence that would be required in an audiL and consquently I do not express an audii opinion on the view given by the report and a(C￿nts. Independent EA*miTrer's Staternenl In the course of my examinati￿. no rnatter h&5 come lo mv attention. which gives me reasonable cause to belleve thal in any mateiiai res￿1 the iequiremenis to keep accwnting records in accordanLe wilh Section 44(IXa) of the 2W5 Act and R￿￿lation 4 of the 2￿6 Acc(wnts Regulaiions and lo prepare report and acc(MJnts which accord with the accounting records and c(xnply wilh Regulation 9 of the 2006 Accwnts Regulations have not been ffleL or 2. to which. in my upinion. attention sh￿Id be drawn in order to enable a prow understsnding of the Re nrt ind finini i.Il f t,IrL Iii L'iil % Ii, IIL. I i'diliL-d Dale.. Page 6

¢UMNC<K. IT.ADREW'iuNrrED FRe£cMuRCH OF ￿0TLAND JTATeMEIIT BALAN¢E8011 COMaRE¢34TK4AL FUNDS FOR &OIIGOECEMBER ¥¢4 Receipts IPaymenlsl NBI Fund Nei cThange Balance 2024 2024 T￿n￿lS on Fund¥ 31 12 24 Pw•7 Fu Naty of Funé BBl8nce Fund• h•ld a• fd1•￿$:. 01.01.24 Unre8lnct8d Note 1 Unreslnct8d )le 2 Reslnct•d Note 3 £ 208.263 83 35,589 77 E21.808.90 £ 222.044 70 C'd•l• Bank CurT•nt Al¢ È 222,044.70 Ir Or Trthw Irw. Re51rtt•d Note 4 Trtlly TTWI Restrirt• Note 5 TLI• £ 208 283 83 35.589 77 £21 808 90 £ 222,044 70 £ 222,044.70 NZ arg 1WTr￿&y1￿jlmY•V crrtrcn Nol•J Nf145 r•ry4r.. T1••￿¢￿￿￿ I14b11t￿ R*XytydFiry￿I¥ sithn

eiJiiNctK.. F￿Ch￿￿OI Spxithd FuTrd T￿tt￿TrIllI TDt 1 2a44 1.22244 1 1(E15 Frowiill (XTwi 4.310r 4.31Q 507 11.2M.9) 11.21&YJ &9159) T&¥ R￿( 6.1(X> fli￿35 TJg 675(D 6FX( 1.641tD 1S¥1 riry 102 P•p•1 5701K> &27&[ &27& jftAd[)￿￿¥ 8ubtDt iJ).co 914.&1 91Q83 16J.FZi 94 Sub To Evw 1,9T265 bTDt ts Totsl 7Dffj J5 PL1fNI￿Y Ib Tètsl 12rn ci I.￿(0 1.010 Sub 1.384( 2.1%194 H8sT& IVI 2.531 81 2￿￿12 fj4 T2764 Sub Tot 120 &SWioty P4• 1.19710 1.541 1.$4Ta T¢ IZX74 Evwts Sub TDt I$￿ Preswy i(bTh) b Toi41 crwibÉ% 1￿.( Tat 102tml Iodl 11rn87 SLfpu 174myU