THE CHURCH OF SCOTLAND IRVINE OLD PARISH CHURCH RECEIPTS and PAYMENTS YEAR 2024 Congregatlon No.: 110618 Scottish Charity No.: SC008345 Scottish Charity Name: Irvine Old Parish Church of Scotland Page l of 15
Irvine Old Parish Church of Scotland Trustees, Annual Report for Year ended 31 Dacomber 2024 Reference and Adminislrative Inforniation Scottlsh Charfty Name: Irvine Old Parish Church of Scotland Scottlsh Charlty No.: SC008345 Congr•gatlon No.: 110618 Contact Address: Klrkgate. Iriine. Aylshlre KA12 ODG Trusteès Prlnel 21 Offlee-bearers Inde ndont Examlmr bg Serwces LLP, 104 Main Street. PresICk, K49 1 PA. 8ank•rs Bank of Scotland. 167, High Street, Irvine. Ayrshire KA12 8AF Page2of15
Irvine Old Parish Church of Scotland Trustees, Annual Report for Year ended 31 December 2024 Structure, Governance and Management Governlng Document The congregation is a registered charity. number SC008345 and is administered in accordance with the temis of the Deed of Constitution (Quoad Omnia Fom) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. Those who accept the invitation are ordained by the minister of the Church. The minister, vtho is a member of the Kirk Session. is elected by the congregation and inducted by Presbytery. Organlsatlonal Structure The Kirk Session is moderated by the minister and meets nine times in a year for ordinary business. but can, at times, meet on an ad-hoc basis for particular items of business. It is responsible for all spiritual and temporal affairs within the church. Certain responsibililies are delegated to the Finance Committee, Property Committee, Safeguard Convener and Organisats'ons Committee as appropriate Objectlves and Actlvltjes The Church of Scotland is Trinitarian in doctrine, Refonn8d in tradition and Presbyterian in polity. It exists to glorify God and to work for Ihe advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinct call and duty to bring the ordinances of religion to the P8op18 in 8V8ry parish of Scotland through a territorial ministry. It ox)perates with 0th8r Churches in various ecumenical bodies in Scotland and beyond. In pursuit of this obj8ctive, services of worship are normally conducted in Irvine Old Parish Church every Sunday, these being open to anyone who wishes to attend. Services are also available to be viewed on-line as they are recorded live each Sunday. Being the parish church of the town. civic services at which govemment bodies and local organisations attend once again took place. Irvine Old continues to encourage youth organisations within our premises and has an operating Anchor Boys and Junior Section of the Boys, Brigade company. In conjunction with the Church of Scotland organisation, Crossreach. Irwne Old continues to support the Umbrella Project, which is a drop-in facility for people referred by North Ayrshire Council as suffering the effects of loneliness and isolation. This operates within the premises days per week. Having hall accommodation sibjated in the centre of the town, the facilities are also used by outside organisations such as Alcoholics Anonymous. which has meets'ngs on Tu8sday evenings and Saturday momings throughout the year. There is now also and established scheme run from the hall on two days per week whereby members of the publi¢ Can donate dothing. especially suits and coats, and allows them to be given to those in Page3of15
need. The Ayrshire Nappy SeNice runs one Friday per month from the hall providing free nappy distribution to families with young chiklren. Page4of15
Irvine Old Parish Church of Scotland Trustees, Annual Report for Year ended 31 December 2024 Achievements and Performance Following the uniting of five of six churches as one Parish under a Team Ministry, Irvine Ok continu8s as a conkn'nuing vacancy. Following the rèsignation of the October 2023 as Interim derator and Locum, the services in the church were carried out by Reader nd also by a group of Elders, However, as no replacement was forthcoming as either Inlarim Moderator and l or Locum, no Session rneetings be held and the Annual Acwunts for 2023 could not be approved, Revd Wark Volteered to resume the position and, wlth Presbytery's approval and wlth the congregatlon's whole-hearted support, did so in Apnl 2024. From a membership perspective, 2024 saw the deaths of a number of memb8rs, including Elders, in the year and membership develokjnenl continues to be an issue. The audio vtsual and live streaming arKI recording faolities has proven to be p)pular with a number of people regulady logging on gach week to view tha servicas athar live or at a later date. With th8 approval of the Head Teacher. the facility has also used to live stream and record the Glebe Primary's services held at the end of each tenn. The church contlnues Its traditlcnal role as "TOMI'S Klrk" hostlng ihe annual Klrklngs for the Irvlne 8urns Club, Irvine Incorporated Trades and the Carter's Socieiy as well as the Maryrnass Festival. It is also the town's place of worship on Amiistice Sunday and service is attended by representatives of the avlc and militsry bodies as well as local organisab'ons and members of the wblic. 2024 was th8 y8ar the present Churth bulding celebrated its 250th Anniversary and in Jun8 th8 congregalion set up an exhibition of lrfe in the church over those years including vwious documents and artrfads. The records pertaining to births. deaths arvj marriages proved to bg of particular fascination to many who attended over th8 period espeoally of they had familial ties to th8 town. On 23rd June, the COngregatn ¥ Icomed Ihe Moderator, Clerk Oepute Clerk from the Presbylery as well as the Provost of North Ayrshire, the fomier MP, representatives from the Incorporated Trades, Carters Society, Irvine Burns Club and Irvine Lasses Burns Club and 2nd Irylne Boys Biigade to a c£lebratory servlce. Fdlowing ihe seNS. visitors were invited to loln the congregalion for lealcoffee and plenty of cakes and to view the 250th anniversary exhibition. The MP presented the congregation with a Copy of the Earfy Day Motion which she had proposed in Parliament congratulating the church on this special event. A photograph from the event was published in an edition of'Life & Work, On aftemoon of 4th August the Kirk Session welcorned over 400 members of the Provincial Grand Black Chapter of Scoland, represènting District Chaptors throughout Cantral Scotland who attended their annual service in the church. Following the seNice there were a number of messages on both the social tnedia thanking the Kirk Session and members of the congregation for the wami welcome reiVed and for the use of the church for tfE seNice. The congregation CDnlinues its close relationship with the staff and pupils of Glebe Prtmary School who attend the church al least three times a year for the end of temi service. Through the funds rdised at the concerts presented by the church organist. the CongregaOn makes financial donations to the sch)ol to help provide assistance to families of pupils struggling in the financial crisis. This Page5of15
resource supplements the costs of outings special events held by the school. At Christmas 2024, the pupils once again decorated a tree. Sponsor by Irvine Old. at the Portal as part of the local Roiary Club's Caring Trees at Christmas project. Du8 to the town centre situation, the church hall had been utilised by a number of groups for meetings throughout the year. Ns it is considered a mission centre. the Kirk Session continues lo provide this facility free of charge to any thilable organisation. Flnanclal Revlew A deficit of £17,880 has been incurred in 2024 as recorded in the lotal funds of congregational accounts. Once again. most of this has been COUntable to a fall in C{gregatiOnal income and the substantial incre8se in the utility costs. Rw4erv&s Pollcy The trustees would seek to maintain funding reserves vthich 8e¢ure the medium to long torm financial security of the Ghurch. In total funds of £307,132 are held as at 31 December 2024, £3.479 relates to Spec1 Endowment Funds hehj wilhin the General Funds whilst £176,132 are Restricted and held by tha General Twst88s. Unrestnct8d non endcviment funds at 31 December 2024 are £127.521 representing approximately 15 monlhs of unrestricted expenditure. At this level the Trustees satisfied that the charity currently ha5 sufficEnt reserves to meet Ihe imrnediate cashflow requirements of the charitable activitles of the charity. Statement of Trustees, Responsibilities The members of the Kirk Session must prepare financial slatements whlcl) glve suffident d8tall to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request. must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Truste8 Investment {Scotland) Act 2005, the Charitiès Acccunts (Scotlandl Regulations 2006 and Ihe Regulations Anent Congregational Financ8 approved by the General Assembly of the Church of ScotlarKI n 2007. They are also responslble for safeguarding the asset5 of the Church and musl take reasonable steps for the prevention an(Vor detectson of frdLxJ and other irregularits'es. Approved by the Trustees and signed on Iheir behalf. Page 6of15
Irvine Old Parish Church of Scotland Indepondent Examiner's Report to tho Trustees of Irvine Old Parish Church Year ended 31 December 2024 I report on the accounts of the charity for the year ended 31 Decenl)er 2024 which are set (Kjt on pages 8t014. Respective r8sponsibilitios of trustees and examiner Th8 charity's trustees are responsible for the preparation of the a(Eounts in aOrdance with the terms of the Charities and Trustees Investment (Scouand) Act 2005 and the Charities Accounts {Scotlandl Regulations 2006 {as amended). The charity trustees consider that the audrt requirement of Regulation 1011) (a) to (c) of the Accounts Regulations does not apply. It is rny responsibility to examine the accounts as required under section 44{1) (c) of the Act and to stale whether particular matters have come lo my attention. Basls of Independent examinerfs slatement My examination is carried out in accordance yth Regulation 11 of Charities Acwunls (Swuand) Regulallons 2006 (as amended). An examlnallon Includes a revlew of the accountlng records kept by the chanty and a companson of the accounts presenled with Ihose records. It also Includes consideralion of any unusual items cf disclosures in the accounts. and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the eviden that woul¢ be required in an audit, and Csequenty I do not express an audit opinion on the view giv8n by th8 accounts. Independent examiner's statement In the course of my examination. no matter has come to my attention 1. whlch glves me reasonable cause to belleve thal In any material respect the requlrements.. to keep accounting records in accordance with Sethon 44(1)(a) of the 2005 Act ané Regulation 4 of the 2006 Accounts Regulations. and to prepare accounts whith accord wilh Ihe accounting records and comply with Reoulation 9 of the 2006 Accounts Regulations have not been met. or 2. to which. in my opinion, attention sTrK)uld be drawn in order to enable a proper undorstanding of the acwunls to be reached. Wbg Services LLP, 104 Main Street. Prestwick, KA9 1PA. Date: 25 Page 7of15
IRVINE OLD PARISH CHURCH Recei ts and Pa ments Account Year ended 31 December 2024 Unrestrtcted Funds 2024 Re5tr1cted Funds 2024 Endowmenl Funds 2024 Total 2024 Totsl 2023 R¢¢ei Donations Activities for Generating Funds Bank & Deposit Jnlcresl Note 49,590 50.830 52,924 38 5.283 54,911 38 349 9,222 10.462 14.505 65.373 63,182 Charitable Activities Other Receipts 568 568 657 Total Recel Is ments Costs of Generating Funds Charitable Activities Governance Cos¢s 58 81.493 660 693 917 751 82,410 98.594 16,437 Total Po ment 82211 115031 Defl¢len¢y of Rttelpts over Payments for the year Total funds as at l JAnua Transfer of Fund5 24 128.657 8.760 16.836 192.876 (8.760) (16.836) 3.479 325,012 Total funds as at 31 December 2024 Page8of15
rvine Old Parish Church Statement of Balances 24 Note Unre$trlrted Restrlcted Endowment funds funqL%" funds TotAI 2024 ank&De osit Balamces Bank & depo$ii balances brou8h¢ forward 128.657 192.876 3.479 325,012 Movernent kn funds In year: Defi¢il of Receipts Dver Payments for 2024 {1,1361 {16.744) (17,8801 Bank & deposii ba1CeS carried fonyard 127.521 176.132 3,479 307.132 The accounts wefe apd by Ihe lfjrk Sosslon For and on b•hall of th• Kwk S85810n Page 9of15
Irvine Old Parish Church of Scotland Year ended 31 December 2024 Funds Funds are classffied as either restricted ftjnds or unrestricted funds, defined as follows: a) Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. b) Endowment funds are funds vthich have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accL)rdance with the objects of the charty. c) Unrestricted funds are expendabl8 at the discretion of the truslees in fijrtherance of the objects of the charity. If parts of the unrestricted funds are eamiarked at the discretion of th8 trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not gallY restrict the trustees, discretion to apply the fund. Incoming resources All donations and gifts are included within incoming resources under either unrestrict8d or restricted funds according to the temis under which the donation is made and when the amount can be quanlified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity. Interest receivable Interest on funds held on deposit is included when receivable and the amunt can be measured reliably by the charity; this Is nonnally upon notificatK)n of the interest paid or payable by the Bank. Fixed assets The charity has the right to occupy and use for ts charitable objects certain tsngible fixed assets, Including the Church, vested in the Church of Scotland General Trustees. No consideration is payable for the use of th6s6 assets. Expenditure incurred on the repair and maintenance of these assets is Charged as resources expended in the stalemenl of financial activities in the period in which the liability arises. Valuation of the assets is held by Church of Scotland General Twstees. Title to the hall complex is currently being investigated following advice from the Church of Scotland Twstees that they do not hold tille. Until issue is darified Kirk Session have been advised not to include any value In the accounts. Taxation Irvine Old Parish Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its Charitable activrties. The Charity is not gIStered for VAT and resources expended therefore indude irrecoverable inwt VAT. Pag¢ IOof15
Irvlne Old Parish Church of Scotland Year ended 31 December 2024 Notes f0rn7ing part of the financial statement Trustee Remuneration and Related Party Transactions During the year 3 Trustees (William Kerr, Margaret Greenlees. David Whitelaw ) received reimbursement of expenses amounting to £620.44. No trustee or a person related to a tnjstee had any personal interest in any contract or transaction 8ntered into by the d)arity during the year. 1. Movements In Funds At1J•n 2024 In¢omlng ROUl Outgolnq RMoufC At 31 D•c 2024 End¢>wment fund• Kenned Be uesl Rostrlctèd lund• 50 Consol Fabric Fund- Rov 56 Consol Fabric Fund- Cap 9.222 693 173,000 (8.7601 8760 164.240 176 133 Unr•strfcl•d fund D•sl nat•d Consolidaled Loan Fund Ganeral Co a15on81 29.512 71.563 101,075 1.543 3.740 5,283 31.055 75.303 106.358 Bank of ScoU8nd 44.094 148, 51.436 56.719 83.128 183128} 8.760 8.760 21.162 128,720 Total funds 325 012 ol Endowm Half the income from the Kennedy B8quesl may be used by ihe congregation for 9on8ral purpos8$; the Otr haw is lo bè retained in the fund for growth. The fvnds are held in the General Fund$ with the Bank of Scotland. of Restdcted Fund Income from the Amiour Bgquest is to be used for music resources. Income from the Watsonlwotherspoon Bequest is to be used for the mainltnance of the memorial plaquè. The miscellangous fvnd consists of nine very old very small bequests. Thè income from the ftTrnds is for the maintenance of certaln graves In the graveyard which surrounds the Church. in other cases it is for the maintsnanee of memorial stsined glass windoK. ower Fun(I: Donations to the Flower fund are lo bè used to WOVh tlowers for di8play during services of worship and later dlslributed to the sick and the elderly. Any excess KK)me may bè uwj for fabrlc wrposes. Th8 funds are hekj in the Gener81 Funds with tho Bank of Scotland. ort School Fu '. Donalions lo the Supwt the Set1 Fund a faised erther thffjLwJh personal o)ntribulions from members of the cowregalion or by events held by the church eg organ reL?tal$. Al the money rai is donated lo Glebe Primary School, which is Mthin our parish. to prode entertainment for the pulS eg pay for pantomime group to perfonn at the school,. to provKIo leaching malerial ie Fischy Music OT lo alleviate ffinaraI issues for some parents. Pagellof15
Garden Fund.. thr6 fund was created lo help pay for equiwnent and materia15 to establish a garden al the rear of the hall premises. This has now been estsblished and the fund is Ing *•AyJnd down although contributions ar8 lCOmed to purchase new bulbs elc. Pu oses ol Desi naled Fun¢Js The church has two amounts (leposited in the Deposit FurKI hekl by Ihe General Trustees (Consolidated Loan Fund and General Con9regalional Pufposesl. This fund is inlend9d for short-term investment and aims to provide a high rat8 of int9resl luJIated quarterty in affears, paid gross in May ar¥J November. 2. Restricted Funds Anal sis B Fund Fund N•m• Asat 1 Jan 2024 3.479 In¢omlng ROUr Outgolng Resourc• Asat 310ec 2024 3,479 Endowment Funds Armourlwothers Consolidated Fund - Rev Consolidatsd Fund - 16,512 3,364 173.000 16,512 693 8,760 164.240 Total Fund• 3. RECEIPTS Voluntary Income Unr••trkt•d Fund• G•n•rnl DMlgn•l•d Endowm•nt Funds Fund• Tot•1 Total 2024 2024 2024 2024 2024 2023 Off8rings Tax r$¢ovgrnd on Glft Alj 36,774 1.2 37,974 40,246 7.251 7.251 8,340 Refvnds- Utilty 592 592 Donalitsns 3.673 5.013 2.688 Grants 950 Rot1MnI Cdkcthjn 700 50.830 52.924 Activities for Generatln Fund$ Unr••trict•d Fynds G•n•ral D•slgnat•d R•slrfct•d Funds Endowmfrnt Funds Total Totsl 2024 2024 2024 2024 2024 2023 Office activities Soual activities 261 Pag¢ 12of15
Investment Income Unr•strfctgd Funds Consolldat•d Loan Gen•ral Congregational 2024 IFund 561 2024 Tot•1 Total 2024 2024 2023 Dèposit iniere81 f,543 3.740 9,222 14,505 14,505 9,909 31,909 3.740 Incoming Resourcos from Charitable Actlvitles Unr9•trI¢t Fund• G•n•ral R•strlct•d Funds Endowmffit Fund• Total Total 2024 2024 2024 2024 2024 2023 Charitable Trust 550 550 600 ndln 18 57 568 657 Totsl Incom• Page 13 of15
Irvine Old Parish Church of Scotland Year ended 31 December 2024 Notes forming part of the financial statement 4. PAYMENTS Unr•strlcted Fund• G•n•ral R¢$trl¢t•d Funds 2024 Endowment Funds Total Total 2024 2024 2024 2023 Fabrlc Repalrs & Malntenance Ministroes and Mlssoon 19.517 22.535 9.S49 200 19.517 22,535 9.549 200 25.812 27.317 13.145 580 3,170 8.217 Locum Pulpit Supply Other Salary Costs Healing and lighting Insurance Trusteès EXn$0$ Church Office Exp6ns88 Other Expenses Charitablg Donallons Presbytery Du88 Garden Prolecl Coronation Lunch Presentation lo Revd. Aec Wark Locum's Travel Expenses EducaliorvNission 16.347 6.236 620 1.202 16,347 6,236 620 1,202 186 1.328 4.759 2.416 .1,410 (NOTE 51 900 993 17 993 17 925 218 700 660 208 81,493 208 82.410 1.000 98,594 917 Cost of Gentratlng Funds Offering Envelopes 693 58 158 Govornanco Costs Manse Sale L6Vy Independent Examlnerf$ Feo Total Exp•ndlture rustee Ex en During the year. 3 Trustees received oimbutsémènl of out-of-poc4(et expenses Incurred on bohall ol the charfty lolalllng £62012023 '. £1.3281. No Trustee receNed any remuneration in their role as a Trustee12023 '. £0} 1 S.B97 $40 82311 1.610 83.821 115.031 5 Income- Donations- Desi Desi nated Trund Poppy Scotland Support School Fund Irvine & Dreghom Brass Band North Ayrshir8 Foodbank Reachout Together Irvine Seagale Rotsry nated Fund 2024 4(Kl 3(K> 2023 500 200 200 230 280 2(K) Page 14of15
6 Fund Transfers An amount of £8.760 was transferred from Church of Scouand Fabric FurKI to knlitale payment from the general fvnds towards rgdecoration of Ihe Church. A further 8mounl of £16.836 was redeswnaled from restricted lunds to unrestrictsd fvnds to refiect the valug of deslgnated lunds prgviou$ly treated as restricted. but hekl wilhin the general fund balances. APPENDIX I FUNDS HF.I,D ON BF.HAI.F OF THF. CONGRF.GATION BY THE CHURCH OF SCOTLAI4D GENERAL TRUSTEES DEPOSIT FUND 2023 2024 CONSOLIDATED LOAN FUND held at 31 December £29,512 £31,055 GENERAL CONGREGATIONAL PURPOSES held ai 31 tk¢embeT £71.563 £75.303 £101.075 £106.358 RESTIUCTED FUNDS held & 31 December CONSOLIDATED FABRIC FUND- REVENUE (Fund 50) £3,364 £11.892 CONSOLIDATED FABRIC FUND- CAPITAL (Fund 56) £173,000 £164,240 £176,364 £176,132 £277 439 £284 490 Page 15of15