# **KILMAURS: MAXWELL & KILMARNOCK UNITED FREE CHURCH OF SCOTLAND** Scottish Charity No.SC006828 A Congregation of the United Free Church of Scotland, Charity No.SC008167. # **Congregation Report and Financial Statements Year ending 31 December 2023** **Principal place of worship and of Congregation activities:** _**Kilmaurs: Maxwell & Kilmarnock United Free Church of Scotland**_ ## **Congregation Report and Financial Statements Year ending 31 December 2023** |
|**Page**| |---|---| |**Contents**|**1**| |**Trustees, Office Bearers, members of Courts of the Congregation**|**2**| |**Congregation Report**|**3/5**| |**Report of the Independent Examiner**|**6**| |**Statement and Movement of Balances on Congregational Funds**|**7**| |**Financial Statements:-**|| |**_Receipts and Payments_**|**_8_**| |**_Supplementary notes_**|**_9_**| 1 **Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2023** **Bankers:** Bank of Scotland, 30/34 King Street, Kilmarnock, Ayrshire, KA1 1NP **Independent Examiner:** 2 ## **Congregation Report year ending 31 December 2023** ## **1. Constitution and Principal Activities of the United Free Church of Scotland** The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments. The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion. Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. ## **2. Responsibilities of the Congregation** As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the West (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part. ## **3. Responsibilities and Appointment of Office Bearers** All matters affecting the spiritual well being and order of the Congregation is exercised by the Kirk Session of this Congregation. The Kirk Session consists of its Minister and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Deacons’ Court of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. The Minister of this Congregation is appointed by the Presbytery of the West. Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose, form the Deacons’ Court. Office Bearers are appointed by the Courts which they serve. 3 All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means the government of the Church by elders. ## **4. Activities and Achievements** The Minister has maintained the conduct of weekly worship and with the faithful care of the Kirk Session provide pastoral care to members and families During 2023 the congregation showed signs of recovery from the COVID pandemic both in terms of giving but also in the sense of fellowship and outreach to the community Maxwell Church continues to be part of the “Reshaping for Mission” initiative of the United Free Church of Scotland, and in this regard assistance by way of a grant of £25000 to support a church plant in a nearby housing estate. However this has not proved succe ssful and the elders are currently considering alternative options ## **5. Financial Statements and Funds** In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 7 to 10 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2023 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. The ordinary Receipts and Payments for the regular Congregation activities are shown in the General Fund and in the year amounted to **£99082 and £103866** respectively and give a deficit of **£5383 )** Like many congregations the COVID19 continues to have a negative impact on the financial position and this resulted in having to defer loan repayments to the denomination. Discussions will take place with the General trustees to regularise this situation The total amount of all Congregation Funds at 31 December 2021 was **£1000** ## **6. Accounting Policies** - The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds. - The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. 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 Fund(s) this will be reported in the accompanying Notes to these Statements. - The Balances of Congregation Funds represents sums available for the on-going work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested. 4 ## **7 Land and Property** Land and Property consist of Church and Church Hall, together with fittings and furnishings therein(including communion, other ecclesiastical articles). The Congregation owns a Manse which is used by the Minister. ## **8 Independent Examiner** In accordance with the terms of ‘the 2005 Act’, Section 44 (1) (c), and as a Charity falling 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 11 of ‘The Regulations’ to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner’s Report for the year to 31[st] December 2014 is on page 6. ## **9 Approval of Congregation Report and Financial Statements** The Congregation Report and Financial Statements were approved by the Deacons Court at their meeting on 24 Feb 2022 authorised to sign the Report and Finance Statements on behalf of the Congregation are:- ## **Signed** ## _**Minister**_ **Signed** _**Session Clerk**_ _**Clerk to Congregational Board**_ **Signed** _**Treasurer**_ **Date** ## **Independent Examiner’s Report to the Trustees and Office Bearers of Kilmaurs United Free Church of Scotland** I report on the Report and Financial Statements of the Congregation for the year ending 31 December 2018 which are set on pages _**3 to 5 and 7 to 9.**_ 5 ## **Respective Responsibilities of Office Bearers and Trustees and Examiner** The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 regulations”). The Congregation’s Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations. It is my responsibility to examine the Report and Finance Statements as required under section 44(1) (c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeks explanations from the office bearers and trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the report and accounts. ## **Independent Examiners 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: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and - Regulation 4 of the 2006 Accounts Regulations and - to prepare report and accounts which accord with the accounting records and comply with - Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements to be reached. ## **Signed:** ## **Name:** ## **Address** ## **Date:** 6 Kllmaur8 Max￿•11 & Kllmarnock Unlknl FM Church of Sco¢land Page 7 stat•ment of Balanw and Movementon Congre9akn Funds lor Year •ndlng 31 December 2023 Fund Nature ol FurKI 8alance 01.01.23 Recelpts 2023 (P￿Ments) 2023 Surplus (Deffttt) Net Fund+Jet chang rransler on Fund Balance 31.1223 Hdd lolluws General Unr•4trlcted 5959.96 99)K2 57 Note 1 Falxk Oeiign Not• 2 Sharfjd Intor••t Restric Note 3 Total Congregation Funds -103PASS.79 4,783 22 .CQ .5,383 22 576 74 Bank of Treasure Investme land 776.48 223.86 -l384.12 -1.234 12 6C#).O) 434.12 199.74 223.25 0.61 0.61 223.86 7,017.07 99,233.18 -105.249.91 ,016.73 4,018.73 I,0￿.34 1,OLK1.34 Oth•r Nots• Ncle 1 Tru8t•￿PelI0fM th•lr dutles voluntsrlly for the performance oftheir duties a8 a TrLffjtee of the Congwalion For reFoirs aThJ UPJfadè to extemal an(* internal Fabric ofchurch ?Tra M•n8e Church arKI Manse are ¢￿ed by congregation Therefore no market value has been a￿c¢ated to tm churth in the 8ccounts Token Investff￿￿1￿ thared intere8t fij DeBignateNot• 2 Shafed IrNe8tmenl Nc*• 3 Pa￿Oral benevdenl ffot•14 Furd lo heln p¢oF4e In need at the th￿￿et￿lI ofthe minl8ter Contlroent Liats'lrtieB Fin•ndal Stalements ryeunt th• r8ceiFts receN•a ar•a payment8 madts during the year. In the ￿ent there arè any material outstsTrJings,conlingenl liakn'lilles aTrd lor o)mmrtment8 the8è are noted beltr•Y.- £3417.37 2023 target cOntri￿ttOn Approval of Congi•gation Flnan¢lal Stat•ments lor tho Yoar endlng 31 D•c•mber 2022 •• ••1 ¢)ut on Paw 7,8,9.by Off1￿ e••r•r• •uthoTI Modw•tsr Cl•rk to D•xon• Court Trnasurw 7 Land and Property Land and Property consist of Church and Church Hall, together with fittings and fumishings therein(including communion, other ecclesiastical articles). The Congregation owns a Manse which is used by the Minister. 8 Ind•pond•nt exwnln•r In accordance with the terms of 'the 2005 Act,, Section 44 (1) (c), and as a Charity falling 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 11 of 'The Regulations, to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner's Report for the year to 31. December 2014 is on page 6. g Approv•1 ol C¢ngr•gatlan R•port and Fln•ncl•l 81•t•m•nts The Congregation Report and Financial Statements were appmved by the Deacons Court at their meeting on 24 Feb 2022 authorised to sign the Report and Finance Statements on behalfof the Congregation arn... Date **Kilmaurs Maxwell & Kilmarnock United Free Church of Scotland Receipts and Payments for the Year ending 31 December 2023(comparative year to 31 December 2022)** **Page 8** |**Fund**
**Receipts**
Offerings
Open
Freewill
Freewill (gift aid)
Gift Aid Tax
Target
**_Sub Totals_**
Donations
Organisations
Other
**_Sub Total_**
Other
Hall Let Income
Interest
Stedfast
Miscellaneous
**_Sub Total_**
**Fundraising Events**
**Extraordinary Items**
Other charities
**Payments**
Ministry
**Stipend/Salary**
**Expenses**
**Pulpit Supply**
**_Sub Total_**
Other Salary
**_Cleaner_**
**Gardener**
**_Sub Total_**
Property
**Council Tax**
**Insurance**
**Heat & light**
**Repairs, upkeep**
**Loan repaymen**
**_Sub Total_**
Office & Publicity
Kirk Session/mis
Outreach
Stedfast
**_Sub Total_**
Fundraising
Fund Raising
**_Sub Total_**
Contributions
Denomination
Presbytery
Missions
**_Sub Total_**
Extra-ordinary
Extraordinary
Mission
Other charities
**_Sub Total_**
**Total Payments**
**Surplus (Deficit)** Net Recpts (Pay
Transfers between Funds
**Net Movement on Funds**|**General**
Unrestricted
**£**
5,174.67
1,000.00
45,691.58
**12,715.35**|**Fabric Fund**
designated
**£**|**Shared**
**Interest**
Unrestricted
**£**|**Apprentice**
**Programme**|**Pastoral**
**Benevolent**
**fund**
Restricted
**£**|**Total**
**2023**
**£**
**5,174.67**
**1,000.00**
**45,691.58**
**12,715.35**
**0.00**
**64,581.60**
**0.00**
**1,263.37**
**1,263.37**
**2,641.69**
**0.61**
**0.00**
**4,161.10**
**6,803.40**
**0.00**
**0.00**
**25,089.81**
**25,089.81**
**1,495.00**
**1,495.00**
**99,233.18**
**59,585.85**
**120.00**
**60.00**
**59,765.85**
**1,545.00**
**0.00**
**1,545.00**
**2,905.32**
**2,717.59**
**8,191.08**
**4,491.49**
**0.00**|**Notes**
**Details**
**1**
**2**
**3**|**Total**
**2022**
**£**
4,722.03
3,443.00
44,816.74
10,505.03| |---|---|---|---|---|---|---|---|---| |||0.00|0.00||0.00|||| |||0.00|0.00||0.00|||| |||0.00|0.00||0.00|||| |||0.00|0.00||0.00|||| |||0.00|0.00||0.00|||| ||**64,581.60**|**0.00**|**0.00**||**0.00**|||**63,496.80**| ||1,113.37||0.00|0.00||||540.80
913.00| |||150.00||||||| ||**1,113.37**|**150.00**|**0.00**||**0.00**|||**1,453.80**| ||2,641.69
0.00
4,161.10|0.00|0.00||**0.00**|||3,690.16
0.61
94.00
1,045.00| |||0.00|0.61||**0.00**|||| |||0.00|0.00||**0.00**|||| ||||0.00|0.00|**0.00**|||| ||**6,802.79**|**0.00**|**0.61**||**0.00**|||**4,829.77**| ||**0.00**|0.00|0.00||**0.00**|||0.00| ||**0.00**|0.00|0.00||**0.00**|||0.00| ||**25,089.81**|0.00|0.00|**0.00**|**0.00**|||0.00
0.00
1,440.00| ||**25,089.81**|0.00|0.00||**0.00**|||| ||1,495.00|0.00|0.00||**0.00**|||| ||**1,495.00**|0.00|0.00||**0.00**|||**1,440.00**| ||**99,082.57**|**150.00**|**0.61**|**0.00**|**0.00**|||**71,220.37**| |||||||||| ||**&**
59,585.85
120.00
60.00|0.00|0.00||**0.00**||**2**
**4**
**6**
**Note5A**
Note5B
**Note5C**
**4**
**1**|25,676.33
120.00
100.00| |||0.00|0.00|0.00|**0.00**|||| |||0.00|0.00||**0.00**|||| ||**59,765.85**|0.00|0.00|0.00|**0.00**|||**25,896.33**| ||**1,545.00**
0.00|0.00|0.00||**0.00**|||**1,610.00**
0.00| |||0.00|0.00||**0.00**|||| ||**1,545.00**|0.00|0.00||**0.00**|||**1,610.00**| ||2,905.32
2,717.59
8,191.08

3,107.37
**t**
0.00|0.00|0.00||**0.00**|||2,438.03
2,419.14
5276.43
598.44
0.00| |||0.00|0.00||**0.00**|||| |||0.00|0.00||**0.00**|||| |||1,384.12|0.00||**0.00**|||| |||0.00|0.00||**0.00**|||| ||**16,921.36**|**1,384.12**|**0.00**|**0.00**|**0.00**|**18,305.48**
**8,114.24**
**5,759.20**
**4,640.97**
**156.00**
**18,670.41**
0.00
0.00
**1,000.00**
**147.00**
0.00
**1,147.00**
**3,416.17**
**3,416.17**
2,400.00
**2,400.00**||**10,732.04**| ||8,114.24
s
5,759.20
4640.97
156.00|||||||| |||0.00|0.00|0.00|0.00|||3,819.89
9,695.52

2,168.12
188.00| |||0.00|0.00|0.00|0.00|||| |||0.00|0.00||o.00|||| |||0.00|0.00|0.00|0.00|||| ||**18,670.41**|**0.00**|**0.00**|**0.00**|**0.00**|||**15,871.53**| ||0.00|0.00|0.00|0.00|0.00|||0.00| ||0.00|0.00|0.00|0.00|0.00|||**0.00**| ||**1,000.00**
147.00
0.00|0.00|0.00|0.00|0.00|||6,816.00
115.00
0.00| |||0.00|0.00|0.00|0.00|||| |||0.00|0.00|0.00|0.00|||| ||**1,147.00**|**0.00**|**0.00**|**0.00**|**0.00**|||**6,931.00**| ||3,416.17|||||||3,022.95| ||**3,416.17**|**0.00**|**0.00**|**0.00**|**0.00**|||**3,022.95**| ||2,400.00|0.00|0.00|0.00|0.00|||2,650.00| ||**2,400.00**|**0.00**|**0.00**|**0.00**|**0.00**|||**2,650.00**| ||**103,865.79**|**1,384.12**|**0.00**|**0.00**|**0.00**|**105,249.91**||**66,713.85**| ||m
**-4,783.22**
-600.00|**-1,234.12**
600.00|**0.61**||**0.00**
0.00|**-6,016.73**
**0.00**
**-6,016.73**||**4,506.52**
0.00| ||**-5,383.22**|**-634.12**|**0.61**|**0.00**|**0.00**|||**4,506.52**| Page 9 ## **Kilmaurs Maxwell & Kilmarnock United Free Church of Scotland** |Other Income|| |---|---| |**Donation's Women's Ministry**|**3285**| |Gospal Partner|£776| ||**4,061.00**| |**Grants from Unitted Free Church**|| |**to support Church Plant**|25089| |**Gross Stipen Nathan**|**31,887.84**| |**Gross Stipend Paul**|**27,698.01**| |Charity receipts|| |OMF|**1395.00**| |Donations to OMF|**2400.00**| |Heating|| |Electricity|| |Note5a||**Office Publicity**|Other||| |---|---|---|---|---|---| ||Cleaning materials|930.64|||| ||Office & Supplies|4633.20|3803.68||| ||Finance Consultant|**1350**|||| ||Computer Costs|496.84|||| ||Copyright Licenc|**87.00**|||| ||Zoom expenses|**143.88**|||| ||New Signs|472.68|||| ||Kirk Session||**5,879.20**|Note 5b|| ||Mission Activitiw||**4,640.97**|Note 5c|| |||**8114.24**|**10520.17**||| ||Note 5b||Note 5c||| ||**Women's Ministry**|4890|Advertising Facebook||584.01| ||Confernce /Costs|646.9|Outreach exp||4056.96| ||Baptism Costs|302.89|||| ||Life course|39.41|||| |||5879.2|||4640.97| **----- Start of picture text -----**
Note 5
**----- End of picture text -----**
New Website 3022.94 Independent Examinerfs Report to the Trustees and OfTice Bearers of KilmaurJ Idaxwell & Kilmamock United Free Church of Scotland I rewrt on the Report aThJ Finanoal Stalements of fv Congregation for ts year eTrdiTWJ 31 December 2023 which are set on pages 3 to 5 and 7 to 9 Respective Responsibilities of Office Bearers and T￿￿tee$ and Examiner The COngregat￿n,5 Office Bearers Trvstees are responsible for ts wepafation of the Report and Accounts in acc￿(lanCe with the terms of the Chanbes and Tr¢J51ee Investrnent