9131££ "The Church of Scotland Mauchline Parish Church Receipts and Payments accounts For the year ended 31st December 2024 Congregation No . IIMI573 Clwity Number . SC007714
Reference and Adminithtive Inforniation Ch&Tity Name . Maucbline PaTish UrCh ChaTity Registrati(K) NUmr. SC1714 Congregation Reference . I573 Contact Address . Trustees (Ktrk Se&8ion) PriThipal Office BeArers Minister . Se$sAon Cl Church Treurer Jy"<?c.qni Bankers Royal B*nk of Scotland
Trustees, Annual Report Year Ended 31" December 2024 Structurfy Governance and Management The Church is adMitered in accor with the tern of the chUh of Scotl8nd Unirary Constitution Recrnltment 8Dd Appolntment or Th Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the thurch and are cbosen from those nMErS of the church who are CODsidered to have the appropriate gifts and skills. The minister, who is a rllber of Kirk Session, is elected by the congregation and inducted by Presbyt¢ry. The Kirk Sesslon nieets regularly during the year and is by the mtnister. Under the new constitution the Kirt SessioD have 8trangeAJ four sub comnllitees Danly, Fabric. Finance. P&storal and Mission who meet between Kirk Session lletings to discuss and bring to the Kirk Session matters requiring trustee approval. The sub committees ¢o- opt members of the church ttnd the community with the ruld skills and exFerience to advice Ènd help with their worL Objecdve and Actlvltks The Church of Scotland is TrinitariaD in docttin< Refornl io tradition and Presbyterian in poljcy. It exists to glorify God and to work for the advancement of Chrtsi's Kingdom throughout the world. As & national churc it acknowledges a distirjctive call and duty to brin8 the ordinaoces of religion to the pu)ple in every parish of Scodand through terrItla] ministy. It ciFoperates with other Churcbes in various ecumerrical IM)dies in slIand and beyond. Mauchline Parish Church has a service of worship every Sunday at I1.15am and at Certaill significant times of the year it holds additional services on appropriate days. It also hold8 occasional additional services within its parish. Services in church building are b¢ing 'livestreamed' for the benefit of those unable to physically present wrth us aDd for interested friends of the COn10n at a th'stsJJc Total number of con]municants: 264 (at 2023 return: 282): AdH]itted durin8 2024: By professlon of faith- nil: by certificate- I; by resolution of the Kirk Sesson- I Removed during 2024: By death- 15. By certificate -nil; Other- 5 Office bearers: 20 (Male". 9: Female: I l)" BaptisDLS:I . WlES.. l . Funerals: 17 We offer a variety of midweek or8anisations that Ca to different preferell and objectives. Thes¢ Inc13e fornjal and infornd 8roups su¢h &s th¢ Gwl(L Men'3 F¢llow3hip,
Tuesday Bible Study, Oirlguiding unit& and a tottdler gr{p, all of which Duke re8ul8r use of our hall facilitie8. Once a month. we host a comEmUllty lunch that is open to everyone. The prc¢eeds from the8e lunches supp)rt various outrexh and develrnent initiative5. Additionally. the halls are available for usc by otlrT commwty organisatsoas, at)d events for a small fee. Our Conei0n continues to ellbr4c¢ a ViSAOn for futtwe rcvitslisation. A notable exau]ple is our Messy Lljurch eyents. where parents and cbilthu age ID Ctaft-based church a(livities. We also hosled ChristiaDiry Explored sessions and DiscipleP Fxpiored mKtiuss. providing optKfftimities for kn intrrested in exploring snd dg their faith. Tn ?(P_4. we were PTivileg8J to bukefii from the Contributio of two sttthnts in training. 'erved with us as pt of hAs Ordained t21 MAnisty training. Oelober, (Aned u8 for a 25.week placemert in wep2(lOn for full.liue rniniffjy Togethcr. our dedicated elders, hardworking WD8re8auon, and ministtt are layin8 the groundwork for a Exisitive and vibrnt futse for our church LX)ttllnunity. Inanelal Reviv Principal SoDrcM of Fonding Our principal 8ouw¢ of inrn¢ 16 the diLt vin8 of our throu8h weekly offerings ai worship and offerings paid diTecdy to the bank. Currently 6 ml[SI hscholdS contribuie through the wcckly will or[18 cnvelopes. of which all arc Gift Aided; 60 Mem1S[ households give by B•Jk Swiding Order. of which 51 arc Gift Aided. and 21 ¢ontribute by 8nnual cheques, of which I I contribut through the Gift Aid scherne. The other.8ignifi¢ant sources of ino)np e from ConegatiOnal organisations. from hall lets aad from the Gift Day The charity trustees bave coLsidetel the reseTh&s rtyuiffd and have taken into aount their current and future 1thltieS. It Is ttr Tntstees, p)licy to hold rcscrycs equival¢nt to 50 /v of annual expenditure. It is felt this is ne¢eksary io enable the ongoing work of the Church, to auow gen for development and to ensute the are sufficient funds kn undertake 8ny rq)8irs, nintensl% and deal witb unforeseen exIditUr At the end of the the Church held unrestricted ttserves of £46.704 {%)23 £A8,787) The church 2]so held £39.783 (2023 £2&165) of ffstiicted funds vknich have been provided for the purposes specified 3n Note .
Trustees, Annual Report (CODL) Year Ended 31" December 2024 Statement of Tru5tees' Responsibaities The membeTr of the Kirk Session rnust prep&E financial stalent.% which give. sufficieni detail to eAable an appTrciatson of transactioDS of the Church during the financial year. The members of the Kirk Session are $Th81b1e for keeping proper accouriw ttcord8 whith on rquesL must refle£t the fmancial wlsition of the Churth at thai tim¢ This n)ust i done eDSUte that the fllmncial siatrlln comply with the Clwities and Trus*e Investment (SL'ull1) Aa Z(Q3, tbe Charldes Aco)unL$ 15coUand) Kegultho)$ 2LIJO and the Kegulattons Anent Congregatsonal Finan approved by the C¢llerJJ Assembly ot the Lhurcb of Scotland 21X)7. They are also rpOnsIble for Safegu1n8 the ets of the Church must tske re&sonabJe steps for the pventiOn dI or detection of fraud and other itregularities. Approved by the Trustees aThl $I8d their beIlf.
Independent Euminer's Report to the Trustew of Mguehline Parish Church I rep)rt on the accounts of the ¢haTAty a)r the year endd 31. Decenkn 2024 which are 1 out on pa8es6-l2. Rejpeetive r¢sponsibilili¢s of trnJlee4 and tuminer The charity's trustees are reS1ble for the pryr2tion of the ac¢(Amts in aecoTdane¢ with the ternls of the Charities and TnLth loveslment (Scotland) Act 2005 8nd the ChaTities AccOuts (Scodand) Regulations 2(KJ6. Th charity ¢oTuid¢z that ¢lK alt wuir¢uKtAI vf ulaOn 10 (I) (d) of the Accounts Rcgulations does not ajply. It is my TESosibIlIty to the as requircd under section 44 (1) (c) of theAct and to state whethtt tiCar matters have come to my attentlo Basfii of Independeot txamiller's ststemtnt An examination is carried out in COrdanCe with RulatIOn I l of the clTtleS Accounts {Scotland) Regulations 26. An ex8min8tion includes a Teview of the a¢Uting OrdS kept by the charity And a (¥)mparin of accounts pR8ent¢d with tho8e rwords. It al80 includes consideration of any unusu8t iiems or al10s¢S in th¢ acUn and Kcks not prod¢ ail th¢ ¢VId¢ll wuuld b¢ requir An an audit and ¢onsequmtly I do not express an a111 opinion on the view given by the acwullts. Indendent Exminer'18l*tem¢nt In the course of my wAamitioTh no m8tter has Come to rny attention '. l. which giv m¢ reasonable cause to Wievc that in any material rw th¢ To ke¢p accowiting rtrords ID a¢ with Section 44 (1) (c) of the 21XJ5 Act aryl Regulatiun 4 ofthe 2006 Accounts Regulations, #nd To prepare accounts whiGh aCrd with the accounting rerA)rds and cixnply with Regukntion 9 of th¢ 2006 AClillts R¢gulatiOn8 have not be¢n mel or 2. 'fo wbicM ia my opinio attention shoutd Ix dxav4n in oth kn eneble a UnderStandll of tk accounts to IK rexhe(L
Mauchline Parish Church Recei tsandPa ments Account ear ended 21 December 2024 Unrestrf¢ted Funds Funds Funds Totsl Total 2023 2024 2024 Note Donatlons 3.617 71.397 72.190 Legacies Arttvities for Generating Funds Charitsble Activlrles Bank & Deposit intèrest It)vestment Incomè 3.551 109 3,551 109 2.852 67 554 S54 373 84611 Rental of prem15es Other Receipts Organisations receipts 1941 2.941 Ic 3,018 5,407 75JP35 87.090 Nètlonal Ministry & Mi551on 38.542 Local Staffing costs 5.426 5,426 Jlldlng costs 1&048 19,792 Other local eosts Restoratlon Fund costs Governance costs Organlsation costs 420 7,239 1556 3,744 3.744 4.577 7S555 x¢es$ of Recelpts t)vtr Payments for th• y•ai b•fore transférs Transfefs Imessy Church) Transfer15pe¢lal ProJe¢t Fund) 6.2CKJ 5.335 11,535 4283 xcess of Recelpts over Payments for ..hè year 4,(*3 13,618 11535 18.017
Mauthline Parish Church Statement of Balance At 31 December 2024 Endowment funds Total 2024 fvnds Total 2013 funds Note Bank & dèposit balances brought forward Mov•rn•nt In y•ar". Excess of RÉtèlpts ov•r Payments forthe vear 48.787 26,165 74,952 S6.935 -2,083 13,618 11535 1&017 Bank & dep051t balanos carried fLYward 46.704 39,783 86,487 74,952 Inves ents at marketvalu 46.704 39.783 74952 None None The accounts were approved bythe Icirksesslon. Date approved". £7 102 5
Ine an5 urc Notes to the Accounts Trustee Remuneratlon and Related Party Trdngctions During the year recelved reirnbursement of expenses incurred totalling £534 for manse telephone and broadband. £31YY tor Council tax and £60 for garden waste pem)it. He also received £960 in rèspect of travellins expenses. In addttion 2 members of the Kirk Session reed remuneration as follows.. eceived £460 for providing her setvices as organist. eceived £88 for work at the Man* fence and £1320 for work to seal church hall floor Mo¥emerts In Fund5 At l January 2024 At 31 De¢ 2024 Recelpts Payments Transfers Unrestncred iunds General Fund Fabric Fund ! .io,cKo I +1,717 F 11.4CN) 2,SK17 20,042 2,059 5.851 461 71.887 23 63.764 2,815 11,240 115 18.242 2,059 5,517 461 9,070 46,704 Le8acy Fund Benevolent Fund Oaft Fund Youth Fund 334 Pasioral Ourreach 6.067 48.787 3.125 75.035 122 S835 4,283 Restrlcted funds M£Ar¥all Tiust 7,954 1.917 2Q) Glbson Trust 6.954 1,497 200 1.017 7,704 420 Mlnlsterfs Lf(erature Fund FlcAvor Fund 1.017 10,235 Restoratlon Fund 25 2,556 Special Project Fund Organ Fund 8.592 - 1.717 16.875 1,501 35,748 1,501 21824 8,617 976 7.283 oryon1510fts The Guild Men's Club 1.666 91 1,&15 614 1.842 460 564 878 1,629 245 1.814 347 Holiday Cluw Me55y Church Flower Fvnd 1,298 80 +l.(MXI 939 3,341 Z6,165 4035 39,783 12.055 6.710 Endowment funds None Total funds 74952 87.090 75.555 86,487
oses (rf Unre5trlct¢d FuTh15 Postorol Outreath Fund: This fijnd is Wdilable for outreach and m¥55ion work and to provide support to those no longer able to attend services. Fobrit Fund: This fund is available forthe routine and extraordinary repair and maintenance of the buildiri8s used by the church. Leqacy Fund: This fvnd is avallable for special project5 the trustees decide to undertake. BenelentFund. Thls fund Is used forthe fiower distributlons to bereaved famllies. Youth Fund . ThEs fund is avallable to SUPPOrt congregational youth activities. of Restrlcted Funds McArvoll TrustAund: Thls fuThJ is available to make grants to support con8regational youth artlvitles. 61bson Trustfvnth. Thls fund PTovldes for malntenance of a headstone in the Klrkyard. Mlnlsteffs Uterotwefvnth. Thts fund provides modest flnance for the purchase of books. Flower Fund.. This fund is avalble to purchase flowers. oasls etc. for the church servlces flower dlsplav Restorotknfvnth. Thls fund is avallable for expenses In relatlon to the church, to keep It wlnd and watertlght and for the ongoing maintenance work to the exterior. Speciallwfvnd: Th55 fvnd Is for large projects-currentiy thls is Installln8 an acce551ble tollet In the church Organ Fund: This fund provtdes forthe futu extraordinary malntenance ofthe church organ. The funds refiected for The Guild, Men's Club and Messy Church rdect the figu$ forthose congregational organisations.
Totsl 2024 Funds 2024 Totsl 2023 Funds 2024 Fun(ts 2024 Anal5 of Recelpts Ansts of Lkn WFO Scheme (non Gift Aid) GEftd Donatfior Tax Recovered on Oonatlon5 Ordlnary Offerings (Open Platel Other Offerings. lknations etr Glft Day Donations Fabric Ftsnd Donatior Restoratkn Fund i)onatio Speclal Project donatlons Holy Fair Teas Sub total 1242 35.895 12,603 2.242 35,895 12,603 9,966 4.146 40,836 11,749 5,109 3.135 1.850 1.191 160 3.292 3,292 23 25 31J) Z285 1,729 7Z190 1.647 67,780 1,647 71.397 Analyws of Charltable Artlvltles Fellowship % hour Shoppers. lunch Sub total 535 3,016 535 3,016 3,551 2,254 1852 Organls8tk)n menthryhlp. coll•dlons and Ollerlngs The Guild Men's Club Ffower Fund 1.805 614 939 2,409 434 614 939 1,185 1.379 5A07 Hollday Club/ Messy thurch 3A38 io
Totsl 2024 Totol 2023 Analysls of Payments Locolstèffiry Costs Minister5 travelling costs Locum costs 720 Pulpit supply Organlst Mlnlsterfs telephonelbroadband Other stsffin8 costs (Cleaner, honorarium) Sub Totol 638 438 3,030 5A26 438 3.030 5A26 3,750 Oulldlng Costs Fabric repalrs & maintenan Manse- Coundl Tax, repalrs etc Heat and IIKht Church Broadband 2,815 3.120 2,815 3.120 590 $90 516 Insurance 5,437 S78 5.437 578 5,194 Other Sub Totol 14048 19,792 Other£ttI¢0$ts Organ malntenan Subscrlptlons & tenCeS Presbytery ofthe South West Prlntln81 Statlonery and postage Other expens Speclal Ptsrcha5e5 and projects Restoratlon Fund costs 334 334 698 206 420 3.305 347 4,2 2.556 2.556 122 9,795 Outreach 122 505 Sub fotul 6A19 1976 Accountant and Independent examinerfs fees Or8•nlsatlon'stos The GuTrld 1,842 L842 Z304 526 Men's aub rivvier fund
78
564 1034 699 Holtday aubl Messy thurth Mam8 Baba Group 14 4744 3.744 477 li
Mlnisterfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs ot all ministers, stipends and employerfs contribution5 for national insurance. pension and housing and loan fund. Ministers. stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £ 31,642 and the maximum stipend lin the tenth and subsequent years) £ 38.884 2024 2023 6. Collectlons for Third Partles Chrlstlan 550 Llfe & Work Ma8azlne 378 378 Poppy Scotland 14 Echo donatlons 57 Help Our Ava Messy Church Mauchline Church Guild 376 292 Red Cross 107 Epllepsy Scotland 107 Dunaskin Doon Band 220 Songs For All Cholr 220 TOTAL 1671 12
APPENDIX FUNDS HELD ON BEHALF OFTHE CONGREGATION BY ThE CHURCH OF scoTLM GENERAL TRLISTEES 2024 CApifAL ACCOUNT Credit Balances held at 31 Decernber at C05t 11.143 lo90 Market Value of 8alances at 31 December IL143 lo90 REVENUE ACCOUNT Credlt Balance at 31 December TEMPORARY ACCOUNr Credlt Balance at 31 December 13