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) NUm￿r.
SC￿1714
Congregation Reference .
I￿573
Contact Address .
Trustees (Ktrk Se&8ion)
PriThipal Office BeArers
Minister .
Se$sAon Cl
Church Tre￿urer
Jy"<?c.qni
Bankers
Royal B*nk of Scotland

Trustees, Annual Report
Year Ended 31" December 2024
Structurfy Governance and Management
The Church is adMi￿tered in accor￿ with the tern￿ of the chU￿h 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 n￿ME*rS of the church who are CODsidered to
have the appropriate gifts and skills. The minister, who is a r￿llber 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 Dan￿ly,
Fabric. Finance. P&storal and Mission who meet between Kirk Session ll*etings 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 r￿ul￿d skills and exFerience to
advice Ènd help with their worL
Objecdve and Actlvltks
The Church of Scotland is TrinitariaD in docttin< Reforn￿l 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 terrIt￿la]
ministy. It ciFoperates with other Churcbes in various ecumerrical IM)dies in s￿lIand 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 COn￿￿10n 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 . W￿l￿ES.. l . Funerals: 17
We offer a variety of midweek or8anisations that Ca￿ to different preferell￿ and
objectives. Thes¢ Inc1￿3e 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 devel￿rnent initiative5. Additionally. the halls are
available for usc by otlrT commwty organisatsoas, at)d events for a small fee.
Our Con￿e￿i0n 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 Disciple￿P Fxpiored mKtiuss.
providing optKfftimities for kn intrrested in exploring snd d￿g their faith.
Tn ?(P_4. we were PTivileg8J to bukefii from the Contributio￿ of two sttthnts in training.
'erved with us as p￿t of hAs Ordained t￿21 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 futs￿e for our church LX)ttllnunity.
Inanelal Reviv
Principal SoDrcM of Fonding
Our principal 8ouw¢ of in￿rn¢ 16 the diL*t ￿vin8 of our throu8h weekly offerings
ai worship and offerings paid diTecdy to the bank. Currently 6 m￿l￿[SI h￿scholdS
contribuie through the wcckly will or[￿1￿8 cnvelopes. of which all arc Gift Aided; 60
Mem1￿S[ 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 Con￿egatiOnal organisations. from hall lets
aad from the Gift Day
The charity trustees bave coLsidetel the reseTh&s rtyuiffd and have taken into a￿ount their
current and future 1th￿ltieS. 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,
n￿intens￿l% and deal witb unforeseen exI￿ditUr￿ 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 stalen￿t.% which give. sufficieni
detail to eAable an appTrciatson of transactioDS of the Church during the financial year.
The members of the Kirk Session are ￿$￿Th81b1e for keeping proper accouriw ttcord8
whith on rquesL must refle£t the fmancial wlsition of the Churth at thai tim¢ This n)ust i
done ￿ eDSUte that the fllmncial siatrll￿n￿ comply with the Clwities and Trus*e Investment
(SL'ull￿1) Aa Z(Q3, tbe Charldes Aco)unL$ 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 r￿pOnsIble for Safegu￿1n8 the ￿ets of the Church must tske
re&sonabJe steps for the p￿ventiOn ￿dI or detection of fraud and other itregularities.
Approved by the Trustees aThl $I8￿d ￿ their beI￿lf.

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 reS￿￿1ble for the pryr2tion of the ac¢(Amts in aecoTdane¢ with
the ternls of the Charities and TnLth loveslment (Scotland) Act 2005 8nd the ChaTities
AccOu￿ts (Scodand) Regulations 2(KJ6.
Th* charity ¢oTuid¢z that ¢lK a￿lt wuir¢uKtAI vf ￿ula￿On 10 (I) (d) of the
Accounts Rcgulations does not ajply. It is my TES￿osibIlIty to the as
requircd under section 44 (1) (c) of theAct and to state whethtt ￿tiC￿ar matters have come
to my attentlo
Basfii of Independeot txamiller's ststemtnt
An examination is carried out in ￿COrdanCe with R￿ulatIOn I l of the cl￿TtleS Accounts
{Scotland) Regulations 2￿6. An ex8min8tion includes a Teview of the a¢￿U￿ting ￿OrdS
kept by the charity And a (¥)mpari￿n of accounts pR8ent¢d with tho8e rwords. It al80
includes consideration of any unusu8t iiems or al￿10s￿¢S in th¢ ac￿Un￿ and Kcks
not pro￿d¢ ail th¢ ¢VId¢ll￿ wuuld b¢ requir￿ An an audit and ¢onsequmtly I do not
express an a￿111 opinion on the view given by the acwullts.
Inde￿ndent Ex*miner'18l*tem¢nt
In the course of my wAami￿tioTh 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 aC￿rd with the accounting rerA)rds and cixnply
with Regukntion 9 of th¢ 2006 AC￿lillts 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 re￿￿ed 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
O￿aft Fund
Youth Fund
334
Pasioral Ourreach
6.067
48.787
3.125
75.035
122
S8￿35
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
oryon15￿10fts
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.
Bene￿lentFund. 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 aval￿ble 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
Anal￿5 of Recelpts
An*sts of Lkn
WFO Scheme (non Gift Aid)
GEft￿d Donatfior
Tax Recovered on Oonatlon5
Ordlnary Offerings (Open Platel
Other Offerings. lknations etr
Glft Day Donations
Fabric Ftsnd Donatior
Restoratk*n 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
4￿77
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
lo￿90
Market Value of 8alances at 31 December
IL143
lo￿90
REVENUE ACCOUNT
Credlt Balance at 31 December
TEMPORARY ACCOUNr
Credlt Balance at 31 December
13