THE CHURCH OF SCOTLAND KAY PARK PARISH CHURCH OF SCOTLAND RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 310ECEMBER 2025 Con re ation No.110628 Scottlsh Chari No: SCLXK8154
Tru5tees' Annual Report Year Ended 31 t)e¢ember 2025 The Trustees present the annual report and accounts for Kilmarnock= Kay Park Parish Church of Scotland forthe yearended 31 December 2025 Reference and Administrat•¥e Infornlation Charity Name: Kilmarnock.. Kay Park Parish Church of Scotland Charity Re8iStration Number: SCCW154 Congregation Reference Number: 110628 Contact Address: The Church Offi London Road Kilmarnock KA3 7AA Trustees: Kirk Session Members.. Hume. Maureen Johnson, Jane Lacy Michael Lindsay. Morag Maxwell Rev Fiona Macphee, Aileen Miller, Maureen Moore. William Murray. Angela Neilson. William Neilson Tracey Nisbet, John Nisbet, Sandra Sansum, Aileen Scoular,Paul Slater. Gordon Smith, Lyness Croft Steven, Alex Steven. Janette Twomey,Vanessa Watt. Christine Wilson. Jim Barry, Jess 8iggar. Bobby Bingham, Roger 8remner, lain Caldwell, William Caldwell, Olive Davies, Jeffrey Deans, Jean Dempster, Alex Dyet, John Graham. Moira Grant. Janet Gray, Audrev Gow, Olive Herbert, Jean
TRUSTEES ANNUAL REPORT. YEAR ENDED 31 DECEMBER 2025 Structure, Governance and Mana8ernent Governin Document The Congregation is administered in accordance with the Terms of the Unitary Deed of Constitution. Recrultment arKI A ointment of Trustees. Members of the Kirk session are the Charity Trustees. The Kirk Session members are Elders of the Church chosen from those members of the mngregation who are considered to have the appropriate gifts and skills, and the Minister of the Congregation. Or anisation Structure The Kirk Session is chaired by the Minister, meets at least 8 times in a year and is responsible for the running of the spiritual and temporal affairs of the Congregation. Certain responsibilities are delegated to Property. Safeguardin& Fiscal and Connection5 groups as appropriate. Ob"ectlves and Artivities. The Church of Scotland 15 Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to Glorify God and to work for the advanMent 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. Kay Park Parish Church of Scotland meets for Worship every Sunday at Ilarn and additional services at Easter. including weekly Lent Faith Stories. and at Christmas. We are part of the Fellowship of Kilmarnock Churches with representation on the Committee. Members are offered opportunities for fellowship and service through The Guild. Friendship Club. Walking Groups and Workn'ng Groups. We provide a venue for various groups induding irh Ayrshire Brownie Pack. 37 Ayrshire Scout Group. Gamblers Anon., Killie Heartmates, Toddlers Groups, Rock Choir etc. A good relationship formed with local initiative . Take a Bow" has provided opportunity for young person to gain experience in life skills in our weekly café. Several of our members support other Mission initiatives in Kilmarnock- Eacha,, Tru55ell Trust and a number carry out voluntary duties regularly at the Tea bar in University Hospital. Crosshouse. Area and District Elders and Pastoral Committee together with the Minister care for the members of the congregation through regular visitation and on<all connection. The Parish 1$ Served by the availability of the Minister to conduct Weddings and Funerals. We continue our support of Fiona Kendall our Mission Partner currently working in Rome with Mediterranean Hope. We also continue our support of the Salvation Army Foodbank and of the Blythswood Shoe Box Appeal.
Members have undertaken- litter picks-in our parish in conjunction with local councillors and plans are in place for another larger initiative with other local churches and community. Our Church Magazine is produced quarterly and delivered to all members. This is a vital link to those who are housebound. We are grateful to all the volunteers who contribute to provide 50 much to the church in tenns of Maintenance. aeaning and Hospitality. The Young Church continues to thrive, takin8 an active part in worship under the guidance of their leaders and the supervision of our Minister. We benefit from support of part-time Church Administrator in different aspects of church life and who is liaison with community groups and hall users. We also benefit from a vibrant Church Choir. Financials This year Saw a redurtion in our cash due to the original glasswork, during our refurbishment, requiring to be replaced and made safe. Jane Johnston Session Clerk
KILIAARNOCK: KAY PARK PARISH CHURCH Balance Sheet as at 31 December 2025 7(Al 2025 024 Fixed Assets Tangible Fixed Assets £4Tr).C £400.0 Current A Bank and Cash £78.362 £78.362 £80.041 £80.041 Net Cuent Assets £78,362 £478.362 £80,041 £480,041 Unre5triGted Funds Designated Funds Restricted Funds Endowment Funds £SS.098 £423,264 £0 £478,362 £55.400 £424.641 £0 £480.041 These Accounts were approved by 1fj Sess¥)n for and on trRhalf of the Kirk Session
KILIAARNOCK: KAY PARK PARISH CHURCH SLitement of Financial Activiti•s Year ended 31 December 2025 Furds Fund$ Fwr#l$ Total Note 202 2025 2025 2025 2024 Incomin Resources Incoming Resources frorn generated Funds Voluntary Income Activities for generating Funds Investment Income Income Resources from chariiable 117.687 33.451 935 5.521 123,208 132,199 33.451 36,303 935 1.112 480 152,553 480 600 158,074 170,214 Total Incoming Resources 5,521 Resources Ex ded Costs of generating Fund5 Charitable aGtivitres Total Resources ExpendgJ 153.234 153,234 6,520 6,520 159,754 154,406 159,754 154,406 Nei InMing10Ut9oirvj resources befo transfers -1.680 15,808 Transfer5 379 -379 Total Fund5 brougm fopward S5.4 424,641 55.098 423,263 480,041 464,233 478,361 480,041
KILIAARNOCK: KAY PARK PARISH CHURCH Notos fornilng part of the financlal stateffl lor year endod 31 0*mber 2025 Fur¥Js Total 2025 025 2025 2025 2024 1 Volunta Income OfferiNJs Tax recoverable Gift AKI Legacies Other Income Donations Transfer from Church of S¢odath Organisations, Income 86.973 20.543 86,973 20.543 85.245 16.999 65 6.097 4.009 5,521 24.315 123,208 132,199 170 5.470 6.097 5,521 5,521 117.687 Actmlies for eneratin Use of premises (Halts) 33,451 33.451 33.451 33,451 36,303 36,303 Investrnent Income Bank and DeFM)Sit Interest 935 935 1.112 Incomin resources fn)m Charitable Acbvities Weddings and Funeras 480 480 61JO 600 TO1 Incommg ReSoUrS 152.553 5.521 158.074 170,214
KILMARNOCK". KAY PARK PARISH CHURCH Notss forming part of the Financial Statements for year •nded 31 Docember 2025 F5 2025 FuTrJ5 Total 2025 2025 2025 2024 5 Anal sis of Resources Ex Costs of Generab'ng Funds: Offering Envelopes nded Charitable Activiknes Giving lo Grow ContributK)n Presbylery Dues Ministerfs Expenses Other Salary Costs Fabric Repairs and Maintenance Council Tax Pulpit Supply Heating. Lights-ng and Cleaning Pnnting and Stslionery other Miscellaneous Expen5e5 InSUrae Organ and Music Youth Project Organisations, Expenses 63.549 2.125 2,303 23.856 26.740 63.549 2.125 2.303 23.856 26.740 3,086 1.100 13,926 2.781 5.198 7.970 61.916 1.447 2.111 21,638 9,725 2.862 700 11.239 3,310 6.659 7,543 210 600 697 6.520 24,349 159,754 154,406 1.10) 13,926 2.781 5.198 7.970 6.520 6.520 153.234 Total Resources Expended 153.234 6,520 159,754 154,406 Support costs have not been separatety Identi as the trustees CCXKler t1 is only one charitable activity. These suppx)rt costs relate wholly to that acbw and have not been sepwalely i¢ntified. 6 Staff Costs and number 2025 2024 Salaries and Wages 23.856 21.638 23,856 21.638 The average number of employees during year GakuLqted on the ba5 of a head count was as follows.. 2025 2024 Hall Lets Admistration Administration All Church of Scotland congregat?ns contr*ute to the NalKThl Stspend Fund bears the cost of all ministers, stipends and empbyers. conlributw)ns for Nation4 Irsurance. pension and Housing and Loan Fund. Ministers, stipends are pad in accordan Imth the N8tx)nal StiFend Scale is related to years of SeThe. For the y&3r under review the minimum sb.pend was £32433 and the maxifflum stipend lin the fifth and subsequent years) was £39856.
KILMARMOCK: KAY PARK PARISH CHURCH Notgs forniing part of thg Financial Statsmènts for tha year wd8d 31 D8¢•mb•r 2025 10 7 Twslee RemW)erat1 and Relaled Pa CnTr3 year trustee recebved expènses totslh Council Tax £3.086 It is a requrement of Off that Ihe Minister resides in the Manse. therefore tt* Council Tax is an expense of the Church. At 1101r2025 Rec 111212025 General Fund Fabn"c lund 99,875 152,553 153,234 44.096 44.475 44.475 £55.400 £152.553 £153,234 £379 55,098 £55.098 Church and Halls- Kay Pwk Monse. Kay Park Legacy Dr Orcharton Coffee FuThJ Flow Fwd Guik1 Friendship Chjb Members Accounts 160,IM) 240,000 160.000 240.000 20.000 283 1.156 637 1.154 816 1.655 379 £424.641 359 1.087 2.951 2.123 2.784 1.176 -379 -£379 £5.522 £6.520 £0 £423.264 Toial FUTh £480.041 £158.075 £159.754 £0 £0 £478,362
KILPAARNOCK:KAY PARK PARISH CHURCH Notes part of the Financial Statements for the year ended 31 December 2025 11 F Church and Halls Balance as at 31-12-2025
KILMARNOCK KAY PARK PARISH CHURCH e of R851rithd Funds Church and Halls- Manse- this B the valuation of Ihe Church aThJ Halls. this the Valuab of the Manse. Pu es of Desi nated FuThJs Fabric Fund - The Trustees have sel aSe fvnds for the Maintenance of the church prorwb'es Friendshp Club - The Tntstees have sel asMJe funds for Ihe use of the Fiiendship Club. Guild - The Trustees have sel aside funds for the use of Ihe Guikl. Fknwer Fund . The Trustees have sel asNJe lunds for Ihe use of the Fkyw Fund.