The Church of Scotland MEARNS KIRK CONGREGATIONAL ACCOUNTS YEAR ENDED 31 DECEMBER 2024 CONGREGATION NO: 160875 scorrisH CHARTfY NO: SC007125 T￿$1¢¢$. Annual Rewt YearEnded The (hur¢h is )j[nin￿r￿ert M) *ith Deed Fryml. offjanlsatk)nal Struthre He4th & Safdy ProteCt￿n are in pla¢¢ i&er for ne&15 oral %wyoungestto the *etty ar(1 fral. These Ir￿￿oe Cbjb G￿lkI. indude wkn9. fil dwce, yoga 8￿The5 and Guh d, Bart￿d FwdbanL ￿ lkns Kvk beb*41 ro to oi Sundays aThl $ at other bmesas regul&. Ob5e¢Vvesand ArllvltSE5 of(li#¥ tkyWgt￿Ut the %vortsJ. As a nat￿￿ Owh, t a ($5titthf cal arKY duty to the otdinaKes ol rel￿10￿ to the pwle In every ofscotLyd lhi0￿J￿ZtwQQ￿ It crwaiÈs in ecL'Trenic31 afKS iwKJ. In ￿anCe the l¥o£b)trn,. frrri_ I￿ve been overseen ty an Inti'i n Il)￿4￿r--"; We are most gfateful to vi Nevh4n Nearns ts Id E￿i￿1..>h￿￿ cort,iue5 1,1th L*fivE thr(he5, *ith a ￿le￿ lo reduong fvom fve mitistersto three and r&uorvJ Ihe Ths rtdLKe fnwKial e.g. frorn martsnry In 2023, Means Ki-k ai," Il., fiik *v.' J5jOr' . ￿. ynce L.".1 2.J-3 by a L￿M Minigivr Setvkes in Meèm5 Kirk Je celllbr￿ èt l0.lkn op ¥dfV.:rys at i0.)O•n. The to be ￿ by appr￿late their Oryoifvj s￿￿t. CorrkTrS.- ": . £¥ktrated at 10.IS*M fir* r&"ts3fr. June ar￿ Nrh*rntw. OYthan Nvjitknn takes pke fortnim an¢ Is vaw ty t￿e atttrdiw. A variety of W￿￿att￿a. ¥*Yièl *Nices ¥e he￿ Ea#¥. re9ulèrcort￿* utrtfvttate with and C￿$. <￿gregats)Th greauy L*efits frDm I￿ t*rt5 cd ts fhXW.arr￿rnJ t*m as th memtrA5 vfvj urn￿ or b¥e￿d. awj to ￿.Se￿I￿ for d￿¥@￿è$ arè made. Meams ￿IK has sirthig In*sfLtwth the for examr*, L£#JwJ FkwJ5e tre Bants*J FotrJb3r* v￿th a vnde ran￿ of C¢NnThwrdon serytes W In a kol we Our pather5hip wtth a dwrch kn Ifthi)f4). emal commwkaty)D from Meam5 Kjrk congregab)D ro 1rUmL￿ ttsnmunity. For exanwe. to IIL¥nbo, *ith YOWVJ peop￿ heby.ng Il*m, to kmptoye their {￿ditY d Kfe. Newns Kirk 10 ITiaintain a he&lhy rnerr*￿tsh￿ aTrf *tr¥ts th nwnbew5 W￿p at thè 5eryice of chI￿ren and Is attended, 94, rkn chhtrÈn. se*e h85 beeTh atvj ayerw 20. Streryth In membership can seen of thurchs e5pwJaty w the ew. Past(xal cart rémain5 a (Tuclal ementol our thrch. VdUrtt￿ fw¥¥ard reath Mearns ￿￿rk Hdpinq Hands Mearns Klik Mpin9 Hands (Ittty￿a1ed a5 a ￿I0 in ￿16), wknierfth¥ty, Je£¥ves fu￿ from d￿Ye￿￿re9Wtth ts alm of ￿ducry so(i31 IsoFBbon. Th￿ chanty, attrthgh IndeK*thnty frnm N&¥rG by Mealrs W ITr ￿ fcrti of D¥nentia LLVKh ULI) ¥yhich meets wee￿jV, the Fr*txlsho (kn meets fortnwty ￿ the EaoYo(#J BeiEwent Y4hKh nieets They ¥so p￿￿e a B￿r￿￿1[￿j Sèfwce, a t*merta Café. NetherarO a Br*￿. T• Oi. a Breah*&(kn Oll*rgriw5 vAuth are ￿1 SUFWted ty volurtter¥ ttww of we ctvjrch fflatth￿, ￿t￿gh a smal rvnter tre kxa comnxwty. fv*arns H*rM] MaTrJs *0 in p￿erst1p ￿th Olher Refurblshed Chutth Halls Followir¥J rec￿pt c* a re1wbi￿ (￿(knh h* il 2019 to m*e ftfr¢ the f￿￿e for Mearn5 knrk and Meams Kirk Helpiry HarvJ* (￿r halb at tKVI LKthd L*rt to FrKkw ttKebtKJ5 avj KI1￿l￿5. vknjse offke Is nosLOJ in the ha115, and commwty Flnathcfjal Revlew 12023 £24kl eTal In0￿￿* forthe Chu¥thforth8 £220k12023£175k) OLf main exDenditLKe isour (SvbryJ tofyow(onknb￿wJ[s kn theONwthrAkrtsd. to É75L Fee5 [2023 E72kl. A wrpfus of£20.5k wa5 athleved Sn the ￿{2023- £3.7k). Mearn$ Kl TNstee$'Ar￿Ual Rewt Year Ended 31 D￿ernh￿.￿ 99nlficanl Sayi￿ and tostaYNdti￿ ¥e ty IJ* wkn¥e tytyu*nn4tted to i*NJ at ts* the c￿llI￿nty. TnJ#*S wtyjkl Ike iD thank fryttreYv*xk(o As far as reser%ts are do any day to c*V* Llxwoi t*) iary a l• b￿r￿ Gen￿￿ FU￿]. ut*eep 1¥)me eXp￿in&l in the finanua wetwts,. . Prepare *remwts ￿ Irt (C￿￿n wl C{￿￿r￿ oraaivJ)a ex￿%tell￿. nd to er*We ltrtyn fj￿re th* (xThpty h*h IIE fh4rYe5 ￿ Ttitsiee Im￿J[￿ l&oYatvJl I￿5 and ts ChariDes Chwiiy Name.. Tru5tee5 at 31 Oecember 2024 l Dewiited 30 ￿ne 2024 2 From 13 L￿eML￿ 2023 3 From May X)24 fhurch Treasurer." INerim Modewatrr. Independent ExamtnEr. earns Kirk Re ort of the Inde Examirber Year Ended 31 December 2024 Independent Examinees Report to the Tn￿ of Meams lfjrk I report on the accounts of the charity for the year ended 31 tkcwnber 2024 whith are Set out on page5 5 to 12. Respective responslbilities of tru5tee5 and exarniner The charity twstees are responsible for the preparab"1￿ of the accounts in accordan￿ wtth the temis of the Charities and Trustee Investment (Sc￿land) PLt 21X)5 arKI regulat+l￿ 8 of the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit reqU1￿ment of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations not apply. It is my responsibility to examine the atc(xJnts as requirej uThJer 5￿tIOn 44(1)(c) of the Aci and to state whether partiojlar matters have come to my attent[￿. Ba515 of independent examIne￿S statement My eXaminatic￿ is carried cxrt in aCcOrda￿e v4tth Regulation 11 of the char￿e$ AC￿Unts (Scotland) Regulation5 2006. An examinaticm indudes a review of the accuunting records kept by the charity and a compari9)n of the aCc￿nts presented with those reC￿d5. It also include5 consideration of any unusual items or disdosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures uThJertaken do not provide all the ￿lden￿ that would be required in an audit, and consequentty I do not express an audit op1r￿on on the view gNen by the accounts. Independent examiner's statement In the course of my examinatK)n, no matter has come to my attention l. which gives me reasonable cause to believe that in any material respert the requirement: - to keep accounting records in accordan￿ with SettK)n 44(1)(a) of the 2￿5 Act and Regulats"on 4 of the 2006 Accounts Regul3tion5,' and to prepare ￿COUnts svhith accord wtth the acc￿nting records and comply with Regulation 8 of the 2006 Regulations have not tken meL ( 2. to which, in rny opinion, attenti(m thuld be drawn to in oth to enable a prow understanding of the accounts to be reached. obb FergLluOI- Char er-a ar.d Reporting Accountants 70 West Regent Street Glasgow G2 2QZ ki-9- IS earns Ifirk tement of Fln Year nded 31 D cial Acti¥iti ember 2024 Note Unr Unre- Funds RestrlLtsI 2024 2024 Total 2024 FuTrds Restricted 2023 2023 Totsl 2023 ncome and endowmen From generated funds: Donations and legacies Other trading activities Income from Investments Income from charitable artivities 130,870 41813 671 1,260 42,061 17l931 42￿13 137,119 34,887 137,119 34,887 2,427 794 673 2.427 794 Total income and endowments 175 614 44,734 220,348 172.800 2.427 175,227 Charltable artlvitles 176.299 23,622 199,921 170,279 1,624 171,903 Net Surplus (685) 21,112 20N27 2,521 803 3,324 Net (gains)Ilosses on investments 448 (685) 21,112 20h27 2,521 1,251 3,772 Net movement in funds (685) 21,112 20N27 2,521 1,251 3,772 Total funds brought fO￿ard 49,417 63.102 111519 46,896 61,851 108,747 Total funds carried fobward 132 946 63,102 112 519 . Mearns Klrk Balance Sh As at 31 December 31 December 2024 Note 2024 2023 Fixed Assets Investments 12,305 12,305 12,254 12,254 Current Assèts Debtors Bank arKI ca& 9,714 117.300 9,605 98,662 127.014 108.267 Creditors Falling due within ore year io 6,373 8.￿2 Net Current Assets 120.641 100,265 Net Assets 132,946 112.519 Unrestrirted Funds General Funds Designated Funds li 42.230 6,502 42,915 48,732 49,417 Endowment Funds li Restricted Funds li 84,214 63,102 84.214 63,102 Total Funds 132,946 112 519 The accounts were approved by the kn.rk Session IL]_I).LS Meams Kirk Year Ended 31 December 2024 Accounting Policies The principal accounting wlioe5, whith have been aprAied corsistenty in the ajrrent and We￿ing year in dealing with items which a￿ cor6iderEd material to the acc(wnts. are set ¢yrt ￿1)w. Basis of preparation The financial statements have been prepar8J in acCOrdar￿ with ACc￿nting arKI Reporting by Chaiities Statement of Recommended Pracbce aprAicable to tharib.es preparirwj their acoxjnts in accordan￿ with the Financial Rep)rting Standards applicatAe in the UK and Republ￿ of Irdarxl {FRS102}, effeth.ve from 1st January 2019 and the Financial RepK)rting Sts[￿rd applicable in the UK arKJ Republic of IrelarKI {FRS102). and the Charities arKI Trustee5 Investmenr (Scotland) Art 2005 arKI ￿ (Jarits'e5 Accounts (Scotland) Regulations 2006 (as amended). Fund Accounting Funds are dassified as eIt￿r restritt￿ fvThJs ￿ unrestricted fijnds. defi￿ as follows. Restritted funds are fuThJs subject to speafK requiremerts as to tsr use which may trE declar8J by the donor or with their alrt￿)rity or ueated t￿h kgal prcKesses. but sttll within ￿ wider objects of the chaiity. Endowment funds are funds which have been given C￿ the cmji1K￿ tIN* the original (apitsl sum is not reduced, bjt the income there from s used for defined in a(rordarKe with the obi&ts of the charity. Unrestrirted funds are expendable at the disoEtion of the t￿St￿ in fvrtheran￿ of the objects of the charity. If parts of the unrestricted funds are eam)arke¢J at ihe dscTetion of the trustees for a particular purtxise, they are designated as a separate fund. This d￿gnatK)n ha5 an administrative PUfFK)se on and doe5 not legalty restrirt the tru#ee< dwdion to ath the Incomlng resources All donations and gifts are i￿l￿ded within ￿ irKoming uThJer eittv Unrestri￿ c￿ re5trict&J nds according to the temis under whid) the donatTh) is made and vthen the amt￿nt can be quantified with reasonable certainty. tX)nations aTrJ gifts in kiThJ are brrwht into the accounts at their maJ*et value to the charity. Investments are included at Ma￿et value at 31 DeCeMt￿ 2024, the gains or losses tsken into IncC￿lng or Outgoing Res(yJrces as appropnate. Resources expended Expenditure is recognised on an accruals basi5 as the liabilty is Ir￿￿rred. Tangible fixed assets The charity has the right to (￿thpy use its thar[tst￿e Obi￿ts cwtain tsngible fixed assets, including the Church, halls and marLse. vested in ￿ Thurth of k(thnd General Trustees. No consideration is payable for the use of these assets. Exper￿ltU￿ inojrred on the repair arKI maintenance of these assets is charged as resources expended in the statement of finar￿la1 aLtivitie5 in the period in which the liability all￿. Investments Fixed asset investments are statey at market value at the balaTh2 Sh￿ date. Taxation Mearns Kirk is recognised as a charity for the PUfFKises of applKable taxation bJi￿ation arKI is therefore not subject to taxation on its charitable artivities. The d￿rity is not register8Y fv VAT resour exwded theref￿e i￿lUde 1rrec0vera￿e inixit VAT. Unr Fynds 2024 Totsl 2024 Total Funds Funds 2023 2023 2023 2024 l Donatknns and legades Offerings Tax recovered ￿ Gfft Aid Church FurXlra￿r Legaae5 104.474 21,877 4.119 IO4,474 21.8ri 4.119 42,061 112,457 112,457 24.IB2 24,082 42,C61 137 119 137.119 2 Othertradln9 adlvllles ReguL3r ChèrityFundrèNTYJ Rent ￿ m￿Se of Prem 9.103 7,927 9.103 ?,927 6,915 6,915 21.306 34W7 42 13 Detx>sit interest 2firJ 671 2,6n 671 559 559 2427 tharitableAdivitSes Waldings and Funerals FurtLwgh Grant kncL¥ 1,260 funds 2024 fur 2024 Totsl Funds Funds 1023 2023 2023 2014 char￿ble Act6vltles Glvlng to Grow Alloea 61,820 6LUI T2,0 72,030 5.156 77,186 72.847 72M47 77,186 Churth Expenses Salary crts (Notes 6&7) FabrK Repair5 and Maintenar cou￿1 Tax ar￿ Water Rate5 3,139 3.139 1525 XJ.188 11,540 3￿32 5.122 37,82 2.525 20.188 11,540 3.332 5.122 37,820 19.278 25,9n 4.795 33,(V35 Heating, knghtin9 It&rantÈ Heat tvnin1￿br￿KN1. 3,191 6.478 3,191 6.478 2.150 4,920 rknnab(n5 131 Audit and Payrdl ci&s red Ckaning aean￿9 Mat£r4* Fh)wer FUTh Lothm ￿argeS Trainlrwj 5,683 2,677 5,683 1677 4,920 1.624 1624 13,696 13,696 1.045 I,L45 176.299 23.622 19).921 171,9J3 170.279 1,624 2024 2023 AlkKatK E￿j(￿lment Payable 72.471 10.651 82.681 2024 2023 staff costs and nwnber saLA￿ arKJ wage5 36,341 6J7 i& 437 Socral secunty Costs Tot21 Jhxatej to G￿)e￿ FuThJ of rybyee5 (kjring y&ir, cakJJateJ I￿￿5 cla as fCIh￿yS.' 2024 2023 minsbatK)n *aff I Churth of Scouand cthJre9a￿ts tts NatKx)al Stw¥J ￿r5 ttE ofall minister are paKJ in accordarKe with the rwtKNwI x7*, rdated to ￿ clser¥icÈ For year revEw the minimum was £31.64q2023. £30.1351 aTrJ the £38.8&1 12023- £37.0321 TNstee Remunoration and Related Party Transa(Uons al Durlng the year no trustee rec￿￿ r￿m￿r$ement ufexp*w P023. £0) bl The Min&er an ￿ntrry ￿[￿￿1 of ÉO12023- É01 c} Duriry the yw a total 01 £34.l5612023- E25.0121 was dcffjated to tt* (￿rth by the tnJAe Total 2024 Total 2023 Market value at 31 2023 { Lossll5ur￿L￿ ￿ revaluath)n ￿ In*simerts Marketvalue at 31 Detsmi*r 2024 12.254 51 In¥%tments at cost f01th￿r￿j ￿n￿s￿n￿lts are F*kl: 10 2024 2023 ft Aid Tax RelLmd DL 5.554 io Credltors 2024 2023 CredTri ors P£crua 373 li Desig" Trtal 12,305 71.WJ 12,305 127.014 6,373 Current Assets CU[￿nt Liabilitses 6.373 NeiAs¥ets at JL 2024 42 12 Movements ID Funds Ati January X124 At31 2024 Restricted Funds Legacy- FabrK ftJrKI Fkwer FuThJ Project FuThJ charitab￿ SuptKKt 42,L%l 2.6T3 I9￿2 3.225 1,045 22.709 8J56 33,530 32.485 unrestric￿ Funds General Fur Designateil funds Gfving For Grewth- Fat*ic Fth1 Woman's Guild 1.419 1.419 Total funds 112 519 Flower Fund.. Thi5 fur￿ to fkYé￿S I￿plaY ser¥Kes of Support Fund Iftymerty Mearrts Yojth Tntstl.. To prthvjè for the wid¥ welttivj of the cTrmmunty. Tr £hange kn obkthes of the fuNJ Y￿re atvfftj tt* yw lry ttE (harty Reg&*or. pro1￿1 Fur￿.. To a595t with ad woie(t5 a5 aTrJ LKOJr. Purptss£s of Designatsd Fynd5 FLY Growth . FabrK Fund: To ex(ertthil ￿S to the ¢hJrth otIEr De*nattd Fund5 * a5 ther btle% 024 Donatlons to Thlrd Partl¢s frorn Chyrth 13 2023 lfvmbo Churth. Maljwi L