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← Kilmarnock: St Marnock's Parish Church of Scotland

2025-12-31-accounts

Charity Registration No. $C006345 (Scotland) Congregation No: 110646

ST MARNOCK'S PARISH CHURCH OF SCOTLAND ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

LEGAL AND ADMINISTRATIVE INFORMATION

Principal office-bearers Interim Moderator: Rev. Nigel Chikanya Interim Moderator: Rev. Nigel Chikanya Interim Moderator: Rev. Nigel Chikanya
Session Clerk Pro Tem: Alan Beattie
Church Treasurer: Margaret Hamilton
Trustees JNAdam B Hastings A Paton
JWRAdams Holton
J Barnes K Irvine J Rutherford
H T Barr C Kirkwood D Smith
E Barrie M Linton AM
Spence
A Beattie F Livingstone
A Bell M Lochrie A Tait
D Bell A McCallum V A Bell (to 27/03/2025)
A Clark E McCallum A Dunsmuir (to 21/05/2025)
R Cook T McGregor B Dunsmuir (to 21/05/2025)
C Craig AMacphee A Ewart (to 14/05/2025)
J © Crombie L Macphee A Halliday (to 31/07/2025)
J Crombie E MacTagart An Halliday (to 31/07/2025)
AR
Currie		 L Milligan E Hill (to 12/11/2024)
A Cush M Murray N Lawson (to 18/03/2025)
D Cush WMurray A Meclntosh (to 20/05/2025)
B Ewart J Neil G Mackie (to 04/09/2025)
D Gale E Owens AR
Magee (to 10/08/2025)
Gale E Park
M Hamilton
Charity number(Scotland) $C006345
Registered office c/o Margaret Hamilton
Treasurer
12 Sutherland Drive
Kilmarnock
KA3 7HL
Independent examiner Azets
3 Wellington Square
Ayr
Ayrshire
United Kingdom
KA7 1EN
Bankers Royal Bank ofScotland
96 John Finnie Street
Kilmarnock
KA1 INY
InvestmentManagers Brewin Dolphin
Level
8 Cadworks
41 West Campbell Street
Glasgow
G26SE

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

CONTENTS

Page
Trustees’ Report 1-6
Statement oftrustees’ responsibilities 7
Independent examiner's report 8
Statement offinancial activities 9-10
Balance sheet 11
Notestothefinancialstatements 12-24

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees present their annual report and financial statements for the year ended 31 December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

The trustees have paid due regard to guidance issued by the Scottish Charity Regulator (OSCR) in deciding what activities the charity should undertake.

Achievements and performance

There has been a change in the Ministry Team due to the retirement of Rev James McNaughtan. Rev Nigel Chikanya was appointed Interim Moderator, ably assisted by Mrs Elaine Wardrop (Mission Development Worker) along with an active and caring Kirk Session. During the vacancy, services are covered by pulpit supply. The Ministry Team also work in partnership with Jill Hendry in Pioneering Ministry. Jill is based in the former Kilmarnock South building, now known as The Well and continues to make a significant impact on the community.

Mrs Wardrop and the elders continue to offer pastoral care to our members and to those living in our extensive parish until a new minister is called to lead the Ministry Team. There are regular services made available on DVDs and delivered to local nursing homes within the parish and services are held in local nursing homes.

The Howard Centre was created following the union of St Marnock’s and Howard St Andrew’s in 2008. The Centre is part of a successful collaborative outreach venture. The Howard Centre is a “connecting space” and is highly effective at connecting church and community. It is used extensively by the churches and the community for Dance Groups, Boys Brigade and Guides, Mums & Toddlers, and for a Community Cafe on a Tuesday and Thursday serving wholesome and affordable food. The Centre is also used for helping and supporting those with addiction, and for alternative worship. |The Howard Centre is supported by a significant number of volunteers and is highly effective at bringing people together.

The present St Marnock’s Church was formed when the three congregations of St Andrew’s & St Marnock’s, Riccarton and Kilmarnock South were united in August 2021. From that point the Rev H Taylor Brown, Rev J McNaughtan and Mrs Elaine Wardrop shared in the Team Ministry until Mr Brown demitted office in May 2022 and Mr Naughtan in January 2025.

Services are normally provided throughout the year, mainly on a Sunday. In addition, there are special services provided at Christmas and Easter, and for funerals, baptisms and weddings.

St Marnock’s continues to provide inspiring worship and spiritual care for its members and for those in its parish. Through its Sunday School and youth organisations it provides care and nurture to young people under the age of 18 years. It has supported and enhanced our local community in regular carillon recitals and an impressive Nativity Display at Christmas.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Church Online Kilmarnock

The Church Online Kilmarnock YouTube channel now publishes weekly live-streamed services, which are accessed by people at home and abroad.

Wednesday Worship There is no Wednesday Worship held in the church hall. However, Worship at The Well continues to be available on the first Wednesday of the month. The service is followed by tea and coffee which gives a further opportunity of shared fellowship.

Ayrshire Mission to the Deaf

The Ayrshire Mission to the Deaf has successfully relocated to our church hall in St Marnock Street where they meet for worship and fellowship. St Marnock’s is privileged to welcome this small but committed worshipping community and is exploring ways to strengthen and enhance this relationship.

Thursday Group The Thursday Group is a group of 48 senior members from several churches who meet on the first Thursday of each month between September and the following May. They enjoy being part of this friendly and very happy group of women and men. The meeting is opened with a “Welcome” song followed by a reading and prayer. They enjoy either a guest speaker or entertainment, followed with tea and coffee. We continue enjoying our Christmas Lunch at the beginning of December in the Park Hotel and in May we enjoy our annual bus trip followed by a meal. A warm welcome awaits everyone who wishes to join us.

Sunday School We meet at 11am on a Sunday morning from mid-August to the end of May. Throughout the month of June we work on teaching the children it’s not always about winning and it is good to be able to be good losers as well as being good winners, and it is also good to be able to be a good team player. The attendance for this was very encouraging and we are happy to continue with this venture.

The normal routine is to have twenty minutes in church where the minister gives a children’s talk and a prayer and we like to sing two songs from Junior Praise. In August, we begin each new session with our Promotion Service where the children between the ages 8 to 11 years are presented with a book. We have four teachers sharing leadership and supported by six teachers, this is on a rota and works very well giving cover every Sunday morning. Thanks to a much appreciated gift from our Church Guild, we have purchased new story books sharing Tales of Friendship which we find the children really engaging in. These stories are then followed by art/craft activities relating to the story the children have just heard. We have also purchased the following interactive booklets: Doodle & Rhyme “Let Your Light Shine’, Doodle & Rhyme at “Easter” and Doodle and Rhyme at “Christmas”. These are provided by Emma Perkins who is based in Yorkshire and has a passion for creating resources that bring the Bible to life in creative and accessible ways. The children enjoy these work books.

The children take their work home which hopefully creates a conversation with their parents about the message we have shared that morning. We bring our morning to a close with a prayer. On Mothering Sunday, the children skip round the church with little bunches of daffodils which they gift to the ladies in our congregation. This is made possible by a generous gift from one of our members of Session in memory of her dear friend. The children then go into the hall to make lovely gifts for their Mums. On Easter Sunday morning, we invite our congregation to join us for tea/coffee and hot cross buns with lots of activities for the children. We have two annual fund raising ventures to raise funds for “Robin House” Children’s Hospice at Balloch which is a great way to illustrate to the children how we can care for others less fortunate than ourselves. With the wonderful support from the congregation, to date we have raised over £75,000 which is incredible. Leading up to Christmas we have our Sunday School party which the children love, especially the visit from “Santa". We also have a Gift Service where the children are encouraged to remember less fortunate children in our town by bringing gifts which are passed on through EACHa and the Salvation Army, bringing great joy to these children on Christmas morning. A huge thanks to our teachers, especially Jennifer Crombie for our Nativity Play which helps us share the Good News of Christmas with the congregation.

A Sunday School report is given at each Kirk Session meeting. We bring our Sunday School year to a close sharing in a meal at a venue of the teachers choosing. Last, but by no means least, a huge thank you to all parents for fulfilling their promises at baptism by encouraging their children to come to Sunday School in these times when there are so many other attractions taking place on a Sunday morning.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

The Church of Scotland Guild

We meet in the Howard Centre at 7.15 pm every Monday evening from September to March.

We commence our meetings with a time of worship and are always delighted to then welcome a guest speaker or in-house activity and close with our customary and very welcome cup of tea.

The Guild has had a very good attendance this session and, once again, we have been delighted to welcome new members. A warm welcome is always guaranteed to any person who would like to join us.

Our Opening Social is always very well attended by our own members and supported by Church members. We have a Hallowe’en party with games and prizes and at our Christmas party, we all enjoyed a beautiful meal which was followed by party games. We were delighted that Santa and an elf, with a sack bulging with gifts, managed to visit as well. We had a very successful Coffee Morning this year with a variety of stalls. At the end of the session, we always enjoy a meal in a local restaurant.

During the summer months we meet on the last Monday of each month for ‘tea, biscuits and a blether'’. This is a lovely time to catch up with friends.

This year we have made donations towards the work of our Church, the Sunday School, the Howard Centre, Thrive Stewarton, Marie Curie, Mission Aviation Fellowship, and to two of the Guild Projects - Bear Necessities for Bulgaria (Build my Church) and Crossreach (Playful Beginnings).

After Church Tea/Coffee Donations to Charity

The provision of Tea and Coffee after the Church service has been able to continue during 2025, with a break over the summer months. This is thanks to the generosity of the volunteers who have given of their time to serve the Tea/Coffee and also provided the home baking.

Due to the generosity of the congregation who make donations on a Sunday morning, we have been able to support the following charities: Hillhouse, Blythswood Care, Beautiful Inside & Out, East Ayrshire Churches Homeless Association, Ayrshire Samaritans, Kilmarnock YMCA and Friends of Willowbank. A total of £1,000 was made.

We still need more volunteers (male or female) to come forward to ensure that we are able to continue to enjoy the fellowship shared which is an important part of our Church family life.

Ladies Fellowship

The Ladies Fellowship Group aims to promote Christian fellowship and friendship within an informal setting. The group meet in the church hall on a Tuesday evening at 7.30 pm on a fortnightly basis, running from September through to March with an additional “Summer Outing” in May for afternoon tea in local Ayrshire venues.

Meetings open with a short act of worship and singing followed by an organised activity or speaker and a list of the meetings are collated on a Syllabus. The Syllabus is produced annually and is available for distribution amongst the ladies and a note of each meeting being routinely entered into the church intimations encouraging all ladies to attend.

The meetings are varied and include visiting speakers, musical events, craft activities and a variety of topics, as well as regular presentations by local charitable organisations about their work in the community.

The evenings conclude with tea, coffee and baking and the opportunity to develop friendships.

The average attendance at the meetings is around 30-36 ladies of various ages, most of whom are church members. As well as fostering friendships, the main aim of the organisation is to encourage and support church projects and activities and to support the work of various charitable organisations through financial giving and increased understanding of their work and need.

Meetings commenced in September 2025 and have continued to encourage and maintain good levels of attendance this session.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Howard Centre

The Howard Centre has continued to thrive as a busy, vibrant town centre outreach centre for St Marnock’s Parish Church throughout 2025. We have a diverse range of groups, organisations and activities running throughout the week both during the day and in the evenings, therefore our weekly footfall is extremely high. We continue to keep our hall hire costs low and this allows small groups/organisations to access them too. We try to include all hall users and groups in everything we do and we hope this makes everyone feel that they are a much loved and valued part of who we are. We continue to strive to be a place of belonging where all are loved, valued and respected. A place where relationships are built, friendships are formed and support and guidance is offered. We continue to work in partnership with different groups and organisations in the town and further afield. We have been delighted to work with the Resettlement Team again this year, providing a Christmas party, Easter Fun Day and hosting their Children’s Rights event. In addition, we now host a fortnightly Resettlement Hub for folks to pop in for any support needed.

We now have a small Prison Team in place. They are involved in leading worship in the prison and spending time with folk, building relationships and raising awareness of who we are in the hope that prisoners feel they can come to the Howard Centre for support and community on release working with the local prison to offer support on release. Our Care Home Ministry has been really successful this year; we now go into two of our local care homes to provide Worship & Friendship Tea and one of our local care homes to provide activity sessions. The congregation of St Marnock’s Church continue to support this outreach. Jill, our Craftzone Worker, will be taking on the role of Outreach Activity Worker in the local care home in 2026. Myself and two of our volunteers will continue to provide worship in the two Care Homes. We ran our 24/7 Prayer Room again in 2025 and this was well attended both online and in person. The centre is closed and the whole centre transformed into a Prayer Space, one hour slots are available throughout the week and folks invited to book a slot. Tea/coffee & friendship is offered too. This is manned by our own 24/7 Prayer Team. We plan to run again during April 2026.

We are delighted to benefit again this year from funding from East Ayrshire which allowed us to pay new flooring in the big hall, the main office, ministry office and one of our small meeting rooms. We are thankful for the continued support of East Ayrshire Council, St Marnock’s Church family and friends of the Howard Centre who so generously donate. These donations allow us to do so much more.

We enjoyed a visit from Abaana New Life Children’s Choir from Uganda in May. Lots of paperwork, planning and preparation, partner working with local businesses, a large dedicated team of volunteers & great excitement as we prepared for the three days visit. We closed the centre and transformed Howard Centre into a giant sleepover venue. The children and their chaperones were with us for three days and performed a concert in the church building during their stay. What a blessing they were. We look forward to continuing to develop this relationship with this wonderful charity who are changing the lives of children & families in Uganda. We were delighted to benefit again this year from funding from East Ayrshire which allowed us to carry out major repairs to our roof, lay new flooring throughout the vestibule and takeaway area, develop the garden and in particular, the Remembrance area of our garden and create a new family soft play/sensory space within the centre. We now look forward to 2026 and to making full use of these fantastic facilities. We are so thankful for the continued support of East Ayrshire Council, St Marnock’s Church Family and friends of the Howard Centre who so generously donate. These donations allow us to do so much more.

We were approached this year and invited to take on a plot at Annanhill Allotments. We now have a small allotment team up and running. We havea lot of prep work to do but we hope eventually to be able to provide a food larder where folks can come and have access to fresh produce. We hope the allotment will become a place where folks can build friendships, a place of support, particularly for our men.

In the foyer and open to all, we have our Lending Library; this is unmanned and open to all providing books, puzzles, games and DVDs. We find this to be very well used and appreciated by our centre users. All items available have been donated.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

Well Community Cafe

Our busy community cafe is open every Tuesday and Thursday, providing low cost home baking and freshly cooked lunches. Our cafe is run by our faithful, hard-working volunteers. In addition, our cafe volunteers have provided for large catering events including Presbytery Lunch, Afternoon Teas, Christmas Meals and a Retirement Tea. During December, we run our Christmas Cafe providing Christmas menu, Christmas craft stalls and live music which was enjoyed by all. Our community cafe remained very busy throughout the year.

Alongside our café, each Tuesday & Thursday we also provide free hot/cold rolls and drinks for those more marginalised in our community. We serve approximately 40 every Tuesday and Thursday. Our guys are very much part of the Howard Centre and whilst with us we have other services coming in to build relationships and trust and to offer support, e.g. housing, job centre, CAP, Community Police & local Recovery Services. We also provide Comfort Corner, an area with essential items of clothing, toiletries & non-perishable foods available for anyone who needs them.

Broken Chains

Broken Chains meets on the first and third Sundays each month at the Howard Centre.

Broken Chains is an ecumenical organisation with volunteers and worship leaders from different churches and denominations. Broken Chains provides a short informal time of worship and a hot two course meal for those more marginalised in our community. In addition to worship and hot meal, we also provide a warm welcome, support, friendship and a place of safety. Broken Chains is so fortunate to receive support and donations throughout the year from our Church Family at St Marnock’s and friends of the Howard Centre/Broken Chains.

Craft Zone

Craftzone is an integral part of the outreach of the Howard Centre. Through Craftzone we run a variety of craft classes and groups for all abilities and ages. Jill, our Outreach Worker, has just changed her day to a Monday with us and this is allowing us to change what we do. We are hoping to start a new “Craft & Cake Group” at the beginning of February, we hope folks will come and do a variety of crafts and enjoy a cuppa and a chat with cake! Every Thursday we have a group who use the room all day and do a variety of Art & Music. This is a group of ladies and gents who have learned Ukelele since joining us post-pandemic. They now play for us at Broken Chains and help us support charities by making and selling their crafts through the Howard Centre as well as going and playing gigs of their own.

Volunteers

Within the Howard Centre we have a large, dedicated group of volunteers who carry out a whole variety of tasks including cooking, baking, serving, running, assisting with groups, office work, caretaking and gardening. They are so valued and we are so blessed to have them.

The Well

The Well is our newer outreach centre set within the housing estate in Bellfield in the south of the town. The Well has continued to thrive in 2025 with a variety of groups and organisations now meeting in The Well including various exercise classes, children’s activities, dance school, Boys Brigade, Craft Hub, Men’s Club, Toddlers and Tea & Toast, a time of friendship for the whole community run in partnership with the Community Council and Bat & Chat, our recovery group who share lunch and enjoy some racquet sports whilst building positive relationships.

We have both Worship Services and Bible Study monthly, a community daffodil tea in Spring, a community Christmas Meal in December and a community outing in Summer. We held a Spring Fair and a Christmas Craft Fair to invite the community into our building and to raise funds for the Centre.

We have benefitted from funding this past year to allow us to improve the exterior of the building. We also have new toilets including a disabled toilet which we were previously missing. Our Monday Boys continue to work hard doing any repairs or improvements.

Jill, our Pioneer Ministry and her Core Team have worked hard building strong foundations at The Well. Sadly, Jill has now resigned from her post to go to another job and she will be sorely missed but thankfully the whole team has stepped up to ensure The Well continues to thrive. We hope to have Jill's post filled in the near future.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

An evaluation of The Well and its work was carried out in August by members of Presbytery. It was a tough and lengthy process. The project has been approved by Presbytery and my position at The well has been secured for another 3 years. We have had a really busy year and it is good to see so many people use The Well which brings around a feeling of a community space and belonging.

Church Manse

During the year, the manse occupied by our retiring minister was sold to him for £245,000, and a new manse was purchased for £319,995. These transactions were undertaken by the General Trustees and are noted here for disclosure only, as they do not form part of the financial statements.

Financial Review

The total income shown in the Statement of Financial Activities increased from £301,338 in 2024 to £330,471 in 2025. The principal source of income is Offerings of £129,501, a decrease on the previous year £136,782. The net movement of funds for the year is a surplus of £9,328 compared to a deficit of £30,391 the previous year.

Investment Policy and Performance

It is the policy of the Trustees to invest funds with a view to longterm growth. These investments are held as long-term reserves and it is not anticipated that they will be used to fund running costs, rather they would be used only if a significant and out of the ordinary expenditure was required. Brewin Dolphin manage these investments. The investments had a Market Value at 31 December 2025 of £115,201 (see note 14) showing a decrease in value of £48,212, however this includes a withdrawal of £50,000 in the year.

Risk Management

The principal risks and uncertainties facing the congregation are a declining membership along with the maintenance of a currently well maintained but old building which has inherent risks such as water ingress, potential issues with the organ and major redecoration. As a result of declining membership, income is fairly static. To combat this it is proposed to look at holding some form of Stewardship campaign in the near future. The union in October 2021 of the three congregations is enabling the new joint congregation to develop new outreach activities based both around the Howard Centre and The Well (previously the former Kilmarnock South Parish Church). Currently members continue to fill all office-bearing positions. A large number of members volunteer to support a wide variety of activities which include church organisations and outreach initiatives.

Reserves Policy

It is the Trustees’ policy to hold cash reserves of approximately six months expenditure. At the year end the church held unrestricted funds of £302,675 of which £254,721 had been designated for fabric fund and general running and £47,954 for the use by organisations. The church also held £561,183 of restricted funds which have been provided for the purposes specified in Note 22.

Structure, Governance and Management

The congregation is a registered charity number SC006345 and is administered in accordance with the term of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.

Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. The Kirk Session which meets five times a year is responsible for spiritual affairs within the church. Certain responsibilities are delegated to the Finance Committee, Property Committee and the Howard Centre Committee as appropriate. These Committees are responsible to the Kirk Session.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2025

The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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The trustees’ report was approved by the Board of Trustees.
| .
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Dated: 22nd. AMareh LOU.

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ST MARNOCK'S PARISH CHURCH OF SCOTLAND

| report on the financial statements of the charity for the year ended 31 December 2025, which are set out on pages 9 to 24,

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Reguiations does not apply. It is my responsibility to examine the financial statements as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1)(a) of the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006, and

    • to prepare financial statements which accord with the accounting records and comply with Regulation 8 of the Charities Accounts (Scotland) Regulations 2006

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.

Stephen Wilkie

3 Wellington Square Ayr Ayrshire KA7 1EN

United Kingdom, Dated: asla\ue

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND

BALANCE SHEET

AS AT 31 DECEMBER 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 13 553,206 552,850
Investments 14 115,201 163,413
668 407 716,263
Current assets
Debtors 15 6,656 7,255
Cash at bank and in hand 232,225 183,685
238,881 190,940
Creditors: amounts falling due within
one year 16 (15,007) (24,250)
Net current assets 223,874 166,690
Total assets less current liabilities 892,281 882,953
Capital funds
Endowment funds - general 28,423 28,251
Income funds
Restricted funds 561,183 569,150
Unrestricted funds 302,675 285,552
892,281 882,953

The financial statements were approved by the Trustees on dea Mar 202-6

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A. Beattie M. Hamilton
SessionClerk Treasurer

-1-

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Charity information

St Marnock's Parish Church of Scotland is a unincorporated religious organisation.

The financial statements have been prepared in accordance with the charity's governing document, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of ireland (FRS 102)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings No depreciation Plant and equipment 20% Reducing balance Fixtures and fittings 20% Reducing balance

-12-

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

1 Accounting policies

(Continued)

Depreciation has not been provided on freehold buildings as, in the opinion of the Trustees, the market value exceeds the book value.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Legal Status

The church governance is congregational in nature. The Church has a constitution and other by-laws and standing orders which have been adopted by convention. The charity is registered with OSCR the Scottish Charity Regulator. The charity's principal office address can be found in the Legal and Administrative Information page.

-13-

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

2 Donations and legacies

==> picture [469 x 550] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Offerings|129,501|136,782| |Legacies|25,726|-| |Grant|income|61,012|26,546| |Donations|3,205|3,057| |Organisations’|income|16,395|16,994| |Tax|recovered|on|gift|aid|27,079|27,799| |262,918|211,178| |Grants|receivable|for|core|activities| |East Ayrshire|Council|56,902|26,546| |Released|from|Mission|Primer|Fund|4,110|-| |61,012|26,546| |3|Income|from|charitable|activities| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Weddings|and|funerals|690|420| |4|Income|from|other trading|activities| |Unrestricted|Unrestricted| |funds|funds| |2025|2024| |£|£| |Life|and|work|income|144|291| |Use|of premises|24,543|19,997| |Howard|Centre|income|28,437|23,997| |Other trading|activities|53,124|44,285|

----- End of picture text -----

-14-

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2025

6 Other income

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Church of Scotland 8,419 38,380

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Cost of Raising Funds
Investmentmanager'sfees 1,410 1,761

-16-

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

8 Charitable activities

2025 2024
£ £
Other salary costs 29,202 35,969
Ministers' expenses 262 1,455
Manse telephone - 530
Pulpit supply 100 600
Ministries and mission allocation 102,639 102,795
Fabric repairs/maintenance 43,300 36,848
Council tax 1,145 2,397
Organ and music 463 233
Heat, Light and Water rates 36,700 38,528
Otherexpenses 14,519 23,146
Organisation expenditure 16,708 17,000
Howard Centre expenses 68,173 61,579
Depreciation 541 452
Professional fees 1,008 954
Presbytery dues 4,082 2,786
318,842 325,272
Share ofgovernance costs (see note 9) 5,622 5,355
324,464 330,627
Analysis by fund
Unrestricted funds 324,014 330,177
Restricted funds 450 450
324,464 330,627
9 Support costs allocated to activities
2025 2024
£ £
Governance costs 5,622 5,355
Analysed between:
Charitableactivities 5,622 5,355

-17-

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

10 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
5 7
Employment costs 2025 2024
£ £
Wagesandsalaries 29,202 35,969

11. ‘Trustees

Trustees Remuneration and Related Party Transactions

During the year 1 trustee received reimbursement of expenses for travel costs and council tax:

JMcNaughtan £429

It is a requirement of his office that the Minister resides in the Manse therefore the Council Tax is an expense of the church.

In addition, the following Trustees received remuneration as noted:

Mr D Smith received £3,276 for his services as Church Officer. MrA Dunsmuir received £48 for his services as relief Church Officer. Mr D Cush received £1,540 for his services as relief organist .

The following Trustees or related parties received the amounts noted as payments for work done:

Mrs E McNaughtan received £259 for secretarial duties.

Amounts donated by Trustees

The total amount of donations from all trustees during the year was £33,680.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

13 Tangible fixed assets

Tangible fixed assets
Freehold jand Plant and Fixtures and Total
and buildings equipment fittings
£ £ £ £
Cost
At 1 January 2025 551,041 22,273 4,740 578,054
Additions - - 897 897
At 31 December 2025 551,041 22,273 5,637 578,951
Depreciation and impairment
At 1 January 2025 - 20,614 4,590 25,204
Depreciation charged in the year - 332 209 541
At 31 December 2025 - 20,946 4,799 25,745
Carrying amount
At 31 December 2025 551,041 1,327 838 553,206
At 31 December 2024 551,041 1,659 150 552,850
Fixed asset investments
£
Cost or valuation
At 1 January 2025 163,413
Additions 8,807
Unrealised gain/(loss) 4,731
Disposals (61,750)
At 31 December2025 115,201
Carrying amount
At 31 December 2025 115,201
At 31 December 2024 163,413
2025
£
Investment at fairvalue comprises:
UK Equities 39,949
Global 75,252
115,201

14 Fixed asset investments

-19-

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

15 Debtors
2025 2024
Amounts falling due within one year: £ £
Other debtors 6,656 7,255
16 Creditors: amounts falling due within one year
2025 2024
£ £
Accrualsanddeferredincome 15,007 24,250

-20-

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ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

18 Funds held on behalf of the congregation by the Church of Scotland Trustees

==> picture [449 x 202] intentionally omitted <==

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2025|2024| |£|£| |Capital|funds| |Consolidated|Fabric|Fund| |Credit|balance|at|31|December|436,835|381,797| |Revenue|funds| |Consolidated|Fabric|Fund| |Credit|balance|at|31|December|26,269|7,012| |Temporary funds| |Credit|balance|at|31|December|(685)|145,298| |Total|funds|held|on|behalf|of the|Congregation| |by The|Church|of|Scotland|Trustees|462,419|534,107|

----- End of picture text -----

This note does not form part of the financial statements of St Marnock’s Parish Church of Scotland. The detail is provided for information only.

19 Volunteers

In common with all congregations of the Church of Scotland, the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.

20 Collections for Third Parties

==> picture [447 x 92] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |2025|2024| |£|£| |Christian|Aid|Harvest Appeal|-|656| |Christian|Aid|Week|1,310|664| |Minister's|retiral|gift|-|2,140| |1,310|3,460|

----- End of picture text -----

-22.

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

21 Movement in funds

At 1 January Income Outgoings Transfers At 31
2025 December
2025
Endownment fund
John & Helen Wood Memorial Fund 10,000 - - - 10,000
Young Worshippers 1,000 - - - 1,000
Misses Muir Fund 17,251 343 - (171) 17,423
28,251 343 - (171) 28,423
Restricted fund
Centenary fund 881 - - - 881
Benevolent fund 3,959 - - - 3,959
Mary Wills Legacy 2,695 - - - 2,695
Properties 541,523 - - - 541,523
Session Fund 12,138 266 (450) 171 12,125
Kilmarnock South Church 2,502 - - (2,502) -
Riccarton Church 5,452 - - (5,452) -
569,150 266 (450) (7,783) 561,183
Unrestricted fund
General fund 22,405 298 874 (308,715) 7,954 20,518
Fabricfund 234,203 - - - 234,203
E Walsh Trust - 15,213 - - 15,213
Mission Primer Fund - 4,110 - - 4,110
Reserve fund 10,653 - - - 10,653
Sunday school 8,157 6,410 (6,033) - 8,534
Look-In group 674 973 (1,196) - 451
Ladies Fellowship 1,389 1,478 (1,806) - 1,061
Thursday group 3,277 1,897 (2,805) - 2,369
The Guild 948 3,444 (3,303) - 1,089
Broken chains 3,846 2,194 (1,566) - 4,474
285,552 334,593 (325,424) 7,954 302,675
TotalFunds 882,953 335,202 (325,874) - 892,281

Restricted funds which were previously held for the upkeep of both Riccarton Church and Kilmarnock South Parish Church were re-designated to unrestricted funds following the sale of the churches (£7,954).

Investment income totalling £171 (2024: £190) received from the Misses Muir Fund has been transferred from endowment funds to resticted funds.

-23-

ST MARNOCK'S PARISH CHURCH OF SCOTLAND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025

22 Purpose of Funds

Purposes of Endowment Funds

John and Helen Wood Memorial Fund Young Worshippers Fund Misses Muir Fund

Income is to be used for the general running of the church. Income is to be used as a contribution to the cost of Book Tokens. Income is split between the Fabric and Session Fund.

Purposes of Restricted Funds

Centenary Fund Benevolent Fund

Mary Wills Legacy Properties

Session Fund

This is to provide assistance to the Minister. This is to provide benevolence at the discretion of the Minister, This is to assist to repairs with the Carillon. This is the valuation and costs of the properties held by Local Truestees. This fund is to support church and outside charities.

Purposes of Designated Funds

Fabric Fund Sunday School Look-In Group

Sunday School

Ladies’ Fellowship

Thursday Group

The Guild Broken Chains

E. Walsh Trust

Mission Primer Fund

The Trustees have set aside funds for the maintenance of church properties. The Trustees have set aside funds for the use of the Sunday School. The Trustees have set aside funds for the use of the Look-In Group.

The Trustees have set aside funds for the use of the Ladies’ Fellowship. The Trustees have set aside funds for the use of the Thursday Group. The Trustees have set aside funds for the use of The Guild. The Trustees have set aside funds for the use of Broken Chains. The Trustees have set aside funds for upgrading The Howard Centre. The Trustees have set aside funds for the use of The Howard Centre.

-~24-