REGISTERED CHARrrY NUMBER: SC008482 REPORT OF THE TRUSTEES AND UNAUDITED FINAPICIAL STATEMENTS FOR THE YEAR ETr4DED 31 DECEMBER 2Q24 FOR DUNDONALD CHURCH OF SCOTLAND Stewart Gi]mour & Co. Chartered Accountants 24 Beresford Terrace AJT KA7 2EG
Duf4DONALD CHURCH OF SCOTLAL COFUENTS OF THE FILYALYCIAL STATEMETrITS FOR THE YEAR Et4DED 31 DECEMBER 2024 Page Report of the Trustees Independent Examiner'5 Report StstemerEt of Finaneial Aetlvities Balanee Sheet Notes to the Financial Statements 8 to 11 Detsiled Statement ofFinaDei#l Aetivltles 12 10 13
DUNDONALD CHURCH OF SCOTLAND REPORT OF THE TRUSTEES FOR THE YEAR EfiDED 31 DECEMBER 2D24 The tTusiee5 pre5eni th¢ir rcport with the fancial 5lalrmBnts of thr ihari¢y for th¢ y¢ar ended 31 D¢rKnthi 2024. The trus¢¢es havt dduplcd (be provisioiis or ALLuwilu)g &id Reporting by CharÉtie5: Stai¢ttL¢llt of R¢comm¢nd¢d ptic¢ applicable io ¢hariii¢s pl¢par8 (heir accoullts in accordan¢¢ with th¢ Financial Reporting Standard appli¢able in the UK and Kepublic of Lreland (FRS 102) (¢ff¢¢tiv¢ l January 2019). 0ECriVEs AND ACTIVITIES Objtctives aRd activities Th¢ Church of Scotland is Trinitarian in doctrinc, R¢formcd in trthiiion and PrOsbCan in polity. It ¢Xi5ts to glorify God and to work for thc advmccmcnt of Chrisvs Kingdom throughout the world. As a national Church, it knowl¢dge5 a disrin¢tiv¢ ¢a]l and duty to bring the ordinanees of religion to the p¢opl¢ in ¢v¢ry Parish of Scotland through a tetTitorial rninisty. It CO-operat¢s with oth¢r Chur¢h4s in vario8 ecumeni¢al bodies ID Scotland beyond. At a local level, the aciivities of the Church are rnainly centered on the area in and around Dundonald village. The Parish includes all of Drybridge, the easiem half of Loans and a nimib er of farm5 in the SoI1ndIng coiintryside. In the north the bowid2ry lies south of Irvine and follows The river to a point between Old Rome and Caprington Castle. Tt then run5 $OUth and south_west between Crooks and Dankeith and follows the Rumbling Burn until it rneets the old A78 trnnk r02d, which it follows north to the River Jn'ine. The uninhabited offshoTe islond, Lady Isle, is inclllde& The boundary is precisely defined in the Kirk Session minute of 23rd Febtuary 2003. * The service5 of Worship are held each Sunday in the Church, there atE occasional Sunday evening services and formight]y services in Dundonald Nursing Home. 7he Church nu]s Sunday School. Bile Class (Crossfire}, Crèche. Holiday Clubs Is we as House a]Ed other Bible sfvdy grollps. There is a chaplaincy to DundDll8ld PrtyDary S¢hool and Colleg¢. A Union with Craigi¢-Symington Parish church. a5 part of th¢ Pr¢sbyt¢ry Nfission Planning Process in line with the General Assemblie5 'R8di¢al Action Plan, of 2019 was effe¢tiv¢ fron) 1st April 2025. This will alter the future structure of the church and its geographical reach {this includes the villog¢ of S)n)ington and Craigie and outlying ACHIEITMENT AND PERFORMANCE A¢bievements and PeTforrt]2nc¢ During 2024 vas absent due to ill health and then left this charge in July 2024. Although He were not allowed to immediately call tor a new MIRister dllL lo Ihe im endini) Union li iih Lraiiie S Inington Parish Church we were lortunate to have th¢ s¢tvices of well as some Supply Tnittisrs who ably fulfilled this gap in our minisierial services during the whole 0-"2024. We are continuing with our online worship services for those sri11 uDabl¢ to attend the church physically. E&cb serYi¢¢ gers i)n average 150 vi¢ws a week alld we have worshippers rOsS Scotland aDd out-with. W¢ now ILVf-5tr¢am services, funerals. school services and wedding wheic teguirrd. Thi5 h05 mad¢ worship accessible to Eroplc Thith disabilitles and has wid¥t]rd our oulr¢a¥h 4t ability to serv¢ and co[r(l with our ¢ommunity. The Ghallenges ar¢ liavijig etioug]) voluni¢er5 trainrd in live-str¢aming and operating thc Gamrrns150tULd syst¢m and we arc still looking for more yoluntcers in this regard. Floyd's Communiry, Cafe Hub, and Foodbank rontinues to provide a plarfomi for pastoral support. discipleship, evang¢ltsm, Christian education, beV0]eCe, and signposting. This outreach is rnuch appreciated by all those who attend. The work of Floj'd's is now highly regarded across the National Chur¢h, SAC, and other or8anL5ations. As a Chur¢h we have moved at a fast pace to Main engagin& relevant, missional, and connected to its communaty. This has been achieved by hard work, determination, and a servant hearted leadership, Page I
DUNDONALD CHURCH OF SCOTLAND REPORT OF THE TRUSTEES FOR THE YEAR Ef4DED 31 DECEMBER 2024 FINANCIAL REVIEW FillaneiAI review The flllancial statements show thai our total income from offerings, donation% l¢gacie% grdnts and Ènvestment incorne iotalled £89,698 which is around £20,000 less than the previous year largely as a result of a reduction in grants received in relation to Outreach projects. Our expenditure on charitable activities increased by around £3,000 to just in excess of £lOO,000 {2023 - £97,000) which way as a result of increased heating, lighting and power costs as well as additional ¢xp¢nditure on property repairs io our ageing buildings. During the y¢ar our inY¢stments increased in value by around £12,000 and there was also a prior year adjustm¢nt of £2,166 added back to our funds which had b¢¢n ineoTrectly allocated as money raised for external charities during 2023. Our spla] project expenses during the year were in relauon to th¢ restoration of the clock at £6,600 and also £3,564 of archite¢turdl fee5 in regard to prior year work caJTied out tn the Church which had to be signed off by approved architects. All of this means that our total fiEnds reduced by £1,088 to £232.137. Reserves polley It is the Tru5tees' policy io ideally hold res¢rves in unrestricted funds of at least six month's expenditure included in desig)ated fiujds. At the end of 2024 the Church held unrestri¢ted cash funds of £40.853 (2023 £45,614) which is just under 5 months nomlal expenditure and the Truste¢s believe that this is sufficiently ¢105¢ to the optimal requirement of 6 month's expense$ and no specific action is required. The Trustees are aware that specific fund raising will need io take place to fund any future special proj¢¢t expenditures as was the case for the recent special project of the clock r¢5toration. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing dwllrnetkt The charity is controlled by its governing documen¢ a d¢¢d of trust and const]teS an unincorpordied charity. The Church is administered in accordanG¢ with the tern)s of the Church of Scotland Unitary Con5titutiOTI. This was approved at the Presbytery of the South-west meeting in May 2023. "The Kirk5 with the "Unitary Constitution", known as quoad onmia (for all purposes) parishes. allow the single body of the Kirk Session and its constituent committees to oversee both civil and ecclesiastical issues. These in¢lud¢ ¢ver)ohing from property to pa5tordl eare and from finance to vision for the future" The unitary constitutson of the Kirk wa5 'urged' to be adopted by all ¢ongationS at the 2008 General Assembly. "The General Assembly of 2016, while not compelling every conwgation to adopt the Unitary Constitutioty decided that from l January 2017 the Delegation of Assembly would, in cases where a new ronstitlltion was requeste¢ only issue Qll5titutions in the Unitary forn). So it is that 2016 saw the very last issue of the Model Deed of Constitution. Recruitmellt #nd appointment of new tru5tee5 Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the Church who are Considered to have the appropriat¢ gifts and skills for that office. The main one being a living and active faith in the Lord Jesu$ Christ (that includes regul att¢ndance at worship). The minister, who is a member of the Kirk Session. is elected by the Corygregation and inducted by the local Presbytery. To support the work of the session, the minister also has a Steering group (that fun¢tions like tbe business Comrnittee of presbytery) made up of 5 maDJre elders (inrluding both session clerk5). Organisational Structure There are also five t¢arn rninistries within the chureh.. P&8toral Catt, Finance, Fabric & Stst0ry, Wors])ip and Discipleship, Mission and Cornrnunity Out-reach and the Children and Youth Te8m. These teams serve under session and r¢port back to session. These twns are made up of serving elders and also congregational members that take an active part in the life and service of the church. Th¢ teams rneet every 2nd month in between Session meetings. The aim of the Team Ministy Structure is to keep the ministy and mission of the church growing and activities of the church delegated across the whole congregation. It also functions to help p¢opl¢ grow in their gifting, skills and talents and to make sure the work of the ChUh isn't left for faithful frw. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC008482 Page 2
DUIYDOIYALD CHURCH OF SCOTLAND REPORT OF THE TRUSTEES FOR THE YEAR Ef*T)ED 31 DECEMBER 2024 Principal address 62 Main Str¢¢t DLmdonald Ki]rnarnock KA2 9HG Tru.gtce% Inde endent Examiller our & Co. Chartered AccouTttants 24 Beresford Terrace Ayr KA7 2EG Pa8e 3
DUNDONALD CHURCH OF SCOTLAND REPORT OF THE TRUSTEES FOR THK YEAR Ef¥DED 31 DECEMBER 2024 STATKMENf OF TRLSTEES, RESPONSIBILITIES The members of the Kirk S¥s5ioThlCvIi¥¥sdtiUUdl Bvard Iiiust pr¢par¢ fancial stst¢rn¢nt4 whÉch siY¢ & tru¢ and fair view of th¥ ELrIlLi&I activiiies of t) Church durin. th¢ finanrial ycur. Thc mcmb¢r3 of the Kirk S¢ssion/CotLsresational Board are rcsponsiblc for ktepinB proper accounting r¢¢ords, which on request must refleet the fman¢ial position of tlL¢ Chur¢h at that tlln¢. Thi$ rnust b¢ done to ensur¢ that the fitwi¢ial statements cotnply with the Chariti¢s md Trustee tnvestment (S¢otland) Aet 2005, the Cljariiies Accounts (Scotland) Regulations 2006 and the R¢guiations ADent Congrcgational FitLan¢¢ approved by the General Ass¢mbly of the Church of Scotland in 2007. Th¢y are also respolbIt for safeguard8 the ass¢ts of the Church arld must take reasonable steps for the prevention anivor dctc¢tion of fraud and other ]egularitIes. Trust¢e Pa8e 4
INDEPEf4DENT EXA.MINER'S REPORT TO THE TRUSTEES OF DUtNDOP4ALD CHURCH OF SCOTLAf4D Independent ¢xamlller's report to the trustees ofDwndon&ld Church of Scotland I report to the chariu. trustfK5 on my ¢xarnination of the accounis of Dundonald Church of Swtiand {th¢ Trust) for the y¢ar ended 3 1 Decernber 2024. Responslbllltle5 and basts of report As the chdtiiy LfLLS(ees of the TNSI you ar¢ r¢5p0nsJ1¢ for the preparation of the aGGQUnts in a¢¢oidance with the requirements of th¢ ChaTities Act2011 I'the Act,). I report in reSpt of tnv ¢Aal[La110 o( th¢ Trnst's accounts GTI¢d out under Section 145 of th¢ Ad and in ¢arrying out tny rxamination I havc follomed all applicablc Dir¢¢t10115 givell by the Charit). Commission d¢r Section 145(5)(b) of tl)e AGt. Independent examiner's statement I have completed my examination. l ¢onfJTm rh no materia] matters have come my attention in COnntIon with the ¢xamination giving me eause io believe that in any llterial respe¢L' a¢¢ouniing r¢cords were not kept in respect of the Trust as required by Sertion 130 of the Act. or the a¢counlS do ttot accord with those records. or the accounts do not ¢omply with the applicable requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regu121iong 2(K18 other than any requirement that the accounts give A true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper undcr5tanding of th¢ accounts to be reached. Stewart Gi]rnour & Co. Chartered Accountants 24 Beresford-Iece Ayr KA7 2EG 27 June 2025 Page 5
DUNDOTrIALD CHURCH OF SCOTLAND STATEMENT OF FINANCIAL ACTtvrrIES FOR THE YEAR ENDED 3] DECEMBER 2024 Unrestri¢t¢d fim(ts Restricted fid$ Endowent fund Total fi]nds Notes INCOME AND ENDOWMENTS FROM Donations and le]¢5 79,630 1234 80,864 Other trading activities Investtnent income Other income 1,253 029 1,253 7,581 3,154 398 Totsl 84,912 4J88 398 89,698 EXPENDrruRE ON Raising funds Raising donations and legacies 3,469 iio 3,579 3,469 iio 3,579 Charitable actTrvitie$ General Flower Fund Ben¢volenl Guild Sunday School 93,341 2225 894 330 95,566 894 330 1200 185 1,200 185 3,654 3,654 Total 98,195 7,213 105,408 Nei gains on investments 3,226 7,982 837 12,045 NET INCOMEI(EXPENDrruRE) Transf¢r5 between funds (10,057) 1,752 5,157 (lJ54) 1235 (398) (3,665) Net moverneDt in funds (8J05) 3,803 837 (3,665) RECONCILIATION OF FUNDS Total fiujds brought forward 79,831 143,793 11178 235WJ2 TOTAL FUNDS CARIUED FORWARD 71,526 147,596 13,OlS 232,137 CONTINUING OPERATIONS All income and expenditure has arisen from conttnuing activities. The notes forni part of these financial statem¢nts Page 6
DUI¥DONALD CHURCH OF SCOTLAND BALANCE SHEET 31 DECEMBER 2024 Unrestricted funds R¢strict¢d fi]n(L% Endowment fid Totsl fi]nds Note5 CURRENT ASSETS Investments Cash at bal and in hand 37,419 91,594 106.875 40.949 13,015 157,309 132,543 129,013 147,824 13.015 289,852 CREDrroRS Amounts falling due within one year (57,487) (228) (57,715) NET CURRENT ASSETS 71,526 147.596 13,015 232,137 TOTAL ASSETS LESS CURRENT LIABILITIES 71,526 147,596 13,OJ5 232,137 NET ASSETS 71,526 147.596 13,015 232,137 FUNDS Unrestricted fi]nds Restricted funds Endowment funds 71,526 147,596 13,015 TOTAL FUNDS 232,137 The fu)ancial statements were approv¢d by the Board of Tnte¢S and auth(Trrised for issue on 24 June 2025 and were signed on its b¢half by: Trustee The notes forni part of these fu)ancial statements Page 7
Duf4DONALD CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTU¥G POLICIES Basis of prep8ring the finsncial $teents The fmamcial statements of the charity, which 15 a public benefit entity Lmder FRS 102. have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of R¢convn¢nd¢d Practice applicable to charities preparing their accounts ID a¢cordan¢e with the Financial Reporting Standard applicable in th¢ UK and Republic of Ireland {FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities Act 2011. The fancIal statements have been prepared w)d¢r the historil eost convention. In¢ome All income is recognised in the Statement of Financial Acttvitie5 once the charity has entitlement to the fid5, il is probable that the in¢om¢ will be received and the amount can be rneasured reliably. Expenditure Liabilities are recognised as expenditure as soon 0$ there is a legal or constrnctive obligation committing the charity to that ¢xpenditure, it is probable that a transfer of e¢onomi¢ benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendiwre is accounted for on an accruals basis and has been classified under h¢ading5 that aggregate all cost related to the category. Where costs cannot be dir¢ctly attributed to particular headings they hav¢ been allocated to actiyizies on a basis consistent with the use of resour¢es. Gr2nts offered subject to conditions which have not been met at th¢ y¢ar ¢nd date are noted as a commitment but not accrued as expenditure. Taxatlon The ¢harity is exempt from on its ¢lwitable activities. Fund aceounting Uw¢5tricted funds can be used in accordanee with the chayitable objectives at the discretion of the trustees. R¢stricted fidS can only be used for particular restricted purpos¢5 withiTr the objects of the ¢harity. Restr110nS arise when 5pecifi¢d by the donor or when fid5 #Tr raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statemenls. Hlre purch&se and le8$ing eommltments Rentals paid under operating lea5e$ are charged to the Statement of Financial Activities on a straight line basis over the period of the le&se. OTHER TRADING ACTIVITIES Funitraising events 1,253 Page 8 continued...
DUNDONALD CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMEIYTS- eootlllued FOR THE YEAR ENDED 31 DECEMBER 2024 IrivESTMENT INCOME Renrs receiv¢d Deposit account inLeiest Curr &8sei inv income lJ54 2247 3,980 ?81 RAISIP4G DONATIONS AND LEGACIES Sundries AGtiviti¢s to raisc fund5 Support costs 213 1228 138 1579 TRUSTEFS, REMUNERATION AND BENEFITS Durir.u the ye2r to 31st December 2024 there were paymenlg ti) 1 Tni£lei"q for service.% provided by them. ¥as paid £4,584 as c.hurch Officer and C.leaner, Ivas paid £4,560 as Church Oroamist mLisical director and paid £230 to reiTnbur.%e Church costs she had rnet. an TTUStees' expenses There were no tnees, expenses paid forthe year ended 31 December 2024. CURRENT ASSET INVESTMENTS Cos Growth Units Cos Income Lnits 137,655 19,654 157J09 CREDITORS: AMOUNTS FALLING DUE WH]N ONE YEAR Bank loans and overdrafts (see note 8) Trad¢ creditors 37,033 20,682 57,715 Page 9 continued...
DUNDONALD CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 DECEMBER 2024 LOANS An analysis of the mativity of IIRns is given below: Amounts falling du¢ within one year on demand.. Bank overdrafts 37,033 MOVEMENT IN FUNDS Net movernent in fid5 Transfers between funds At 31.12.24 At 1.1.24 Unrestricted funds GeD¢ral fi]nd Designated Fabric Fund Desigttaied Guild Fund Designated Sunday School Fund Designated Bible Class Fund 37,853 30,748 2,184 3,545 (5262) {4,514) 103 (185) 760 2.452 (200) 33?51 28,686 2,087 3?60 1,902 loo 405 2,644 432 18 1,902 loo 362 1,063 592 23 Kids Club Fund Men's Club Fund Social Action Comrnittee Fund Badtninton Club Fund Floyds 257 (1,081} 620 (300) (500) (460) 79,831 (10,057> 1,752 71J20 Restrieted funds Flower Fund Benevoleni Fund Board & Session Fund Reserve Fund Organ Fund Special Projects Fund 1,433 33,395 1,692 67,119 24,315 15,839 41 2,171 (i io) 7.039 2,595 (6,579) 1,474 35,566 1582 72,104 26,910 9.960 (2,054) 700 143,793 5,157 (1?54) 147,596 Endowment funds Frnnie Trust Fund 12,178 1,235 (398) 13,015 TOTAL FUNDS 235,802 (3.665) 232,137 Page 10 ontinued...
DUNDONALD CHURCH OF SCOTLAND NOTES TO THE FINANCIAL STATEMEDtrs- continued FOR THE YEAR ENDED 31 DECEMBER 2024 MOVEMENT IN FUNDS- continued Net mov¢men¢ in fimds, included in the above are as follow5.' Incoming resources Resource5 expended Gains and losses Mov¢m¢nt in fijnds Unr&stricted funds General fimd Desigtmted Fabric Fund Designated Guild Fund Designated Sunday School Fund Men's Club Fund Social Action Committee Fund Badminton Club Fund Floyds 86J68 (7,740) 2,667 (91,630) (5.262) (4,514) 103 (185) 257 (1,081) 620 3,226 (1564) (185) (285) (1,912) (12) (1,607) 542 831 632 1,612 84,912 {98,195) 3226 (10,057) Restricted funds Flower Fund Benevolent Fund Board & Session Fund Reserve Fund 93S 603 (894) (330) (iio) 41 2,171 (iio) 7,039 2.595 (6,579) 1,898 2,055 1.495 (71HI) 4,984 I,ioo Special Projects Fund (5,879} 4J88 T,213) 7,982 $157 Endoiwrnent fttnds FiDnie TnL%t Fund 398 837 1,235 TOTAL FUNDS 89,698 (105,408) 12,045 (3,665) io. RELATED PARTY DISCLOSURES There were no related palty trdnsactions for the year ended 31 December 2024. Pag¢ 11
DUNDof4ALD CEtURCH OF SCOTLAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024 INCOME AND Ef4DOWMEf4TS Donations attd legaeieg Giti% Donations Gift aid Legacies 3,754 55J76 15234 6,000 so4 Other trading acliYiti¢s Fundraising events 1353 InvestnTrent income Rents received Deposit account interest cu asset inv income IJ54 2,247 3,980 7,581 Total ineojning r&sources 89,698 EXPENDITURE Raising donations and leg4cies Sundries Activities to raise fimds 213 3,228 3,441 Charitable a¢tivities Wage5 Ministries & Mission Allocatio ll Rates and water Insurance Light and heat Postage and stationery Advertising Sundries Minister's Expenses Pulpit Supply Wifi & Cotnputer Costs Property Repairs Christian Education Church Decor & Flowers Equipment Maintenance Grants io institutions Grants to individuals 12,060 36,915 932 5,108 15J36 817 140 573 646 3,878 1,516 9,958 238 995 2,891 4,816 lJ56 98,175 This page does not forni part of the statutory fjnanciai statements Pag¢ 12
DUNDONALD CHURCH OF SCOTLAND DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR Ef4DED 31 DECEMBER 2024 Support eosts Governance costs Offering envelopes Archit¢Gt (5 138 3,654 3,792 Total resources expended 105,408 Net expenditure (15,710) This page does not forni part of the statutory financial slat¢ments Page 13