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.
Pres￿ICk,
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 Vol￿teered 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 COngregat￿n ¥￿ 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
re￿iVed 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 Congrega￿On 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 th￿ilable 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
Spec￿1￿￿ 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 a￿Ordance 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 y￿th 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 C￿sequenty 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 ba1￿CeS carried fonyard
127.521
176.132
3,479
307.132
The accounts wefe ap￿￿d 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
RO￿Ul￿*
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$; the Ot￿r haw is lo bè
retained in the fund for growth. The fvnds are held in the General Fund$ 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 Set￿1 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 pro￿de entertainment for the pu￿lS eg pay for pantomime group to perfonn
at the school,. to provKIo leaching malerial ie Fischy Music OT lo alleviate ffinar￿aI 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
RO￿Ur
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$¢ovgrnd on Glft Alj
36,774
1.2
37,974
40,246
7.251
7.251
8,340
Refvnds- Utilty
592
592
Donalitsns
3.673
5.013
2.688
Grants
950
Rot1￿M￿nI Cdkcthjn
700
50.830
52.924
Activities for Generatln
Fund$
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 EX￿n$0$
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