The Church of Scotland UNITED IRVINE CHURCH OF SCOTLAND, IRVINE ACCRUED (SORP COMPLIANT) ACCOUNTS FOR YEAR ENDED 31st DECEMBER, 2024. Congregation No: 070436 Scottish Charity No: SC 008725 United Irvine Church of Scotland is a FairTrade Church Visit our website: www.unitedirvine.church Page J
Trustees, Annual Report Year ended 31" December, 2024 The Trustees present the annual report and accounts for United Irvine Church of Scotland. Irvine for ihe year ended 31" December. 2024. Reference 2nd Administrative Inforniation Charity Name.. United Irvine Church of Swdand Charity Registration Number.. SC 008725 Congregation Reference No: 070436 Contact Address.. (Principal Offic¢) Prioeipal Office-bearers Minister.. Session Clerk.. Church Treasurer.. Gift Aid Treasurer. Independent Examiner Bankers Royal Bank of Scotland Irvine Brdnch 69 High Street [RVE Ayrshire KA12 OAN Page 2
Reference and Administralive Information (cont'd.) Trustees Kirk Session members .
Trustees, Annual Report Year ended 31 December 2024 Siructure, Governance And Management Governing Doeument United Irvine Church of Scotland is administered in accordance with the ternis of the Deed of Constitution (Unitary Form). Recruitment and Appointmenl of Trustees Members of the Kirk Session are the charity Trustees. The KiTk 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. The Ministers, one of whom is M(Kierator of the Kirk Sessioo are elected by the congregation and inducted by Presbytery. Organisational Structure The Kirk Session is chaired by a designated member of the team of Ministers. Due to the many issues generated by such a large and recent union of five congregations (October 2023), it has recently been meeting most months but is working towards nornially meeting five or six times in a year. It operates under the Church of Scotland's "Unitary Constitution" so is responsible for spiritual affairs within the Church and also for the oversight of temporal aifairs. Certain responsibilities are delegated to the Finance and the Property T&ims as appropriale Objectives and Activities The Church of Scotland is Trinitsrian in doctsine. Reformed in trddition and Presbyterian in polity. It exists to glorify God and to work for the advancement 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 ministy. li CPerateS with other Churches in various ecumenical bodies in Scotland and beyond. United Irvine Church of Scodand serves most districts of Irvine although members are drawn from a wider area. The congregation's mission is to share the love of Jesus. help people follow Him, and make the hope found in Jesus known in our community and beyond. We seek to do this is in many ways across our various siles. The visions of the united congregation are to see a church prayerfully dependtng on God's grace. includtng people of all ages who depend on and care for one another and encouragingi everyone to take steps closer to Jesus, attracting others to Him through authentic. wholehearted. compassionate, loving service. The exact structures needed to realise these visions are still being developed. cUentlY we worship on four siles and reach out in practical ways. mainly through the efforts of numerous volunteers, from these and an additional mission centre. Priorities include hospitality and work with children and young families, youth, and people in recovery from addiction or marginaiised in other ways. Our Presbytery's mission pioneer project includes employment of a part-time pioneer worker leading the "Crossing Together" proiecL based at our BrtreehI11 Mission Centre. and another pioneering who is just about to complete a digital church project. We try to connect and journey with people through 'Active Connections, using activities like walkin& jogging, cycling and outdoor swimming. We have a strong media presence including live-streaming of services. which are also recorded. for those not able to attend in person. Page 4
Throughout 2024 we employed a youth pastor in addition to the 2.5 ministy posts all(Kated to us by the Church of Scotland. Sunday activities Regular Services of Worship are held on Sunday mornings on flxw sites and most Sunday evenings on one site. We have a monihly "Crossing Togethef, afterniM)n service at the Mission Centre as well as meeting for combined afternoon services quarteTly. During morning services there are opwrtunities for children and teenageis to meet in Sunday Schools and Bible Classes. Weekday activitie5 Thioughout the week there are opportunities to pray and learn together. in groups arranged at various times, in person or virtually, to enable people with different lifestyles and commitmenls to participate. There are also opportunities to come together in prdctical service. Employees and volunteers are running a café in Fullarton Connexions three times a week and there is a weekly "tea and toast" morning and "New2Me" clothes bank at Bourtreehill Mission Centre and a food bank at Girdle Toll. Other gr{p$ such as Boys, and Girls. Brigade companies and Guilds are meeting regularly An active Friday evening youih group. run mainly by our young adults. attracts around twenty teenagers. Local Outreach We distribute invitations to services (Christmas. Easter and other special occasions). We run "Alpha" or "Christianity Explored" courses several times a year. both in person and virtually. We take advantage of the I(atiOn of one of buildings beside a busy roundabouL adjacent to the Glasgow to Ayr railway line and facing the I(1 council otTices. to display banners designed to get people talking about spiritual things. We already have close connections with I(1 primary and secondary schools and are developing links wtth others. Volunteers run a Scripture Union (SU) group for chtldren from Loudoun Montgomery Piimary School and lunchtime groups to explore faith ai both l(Kal secondary schools. We hope to develop the volunteer youth and children's teams further and set up more school SU groups. We also have links with local Care Homes for ihe elderly. We reach out to people with issues such as poor mental health or in recovery from addictions wilh opportunities to enjoy fellowship and explore Christianity. Our Pasto]21 Care Team supports the elderly and unwell as well as the recently bereaved. Wider Work Through prayer and financial giving we support Christians in several parts of the world. We are heavily involved in the Blythswood Care annual Shoebox Appeal, acting as the major sorting centre for Ayrshire. We support Christian relief and development organization4 particularly Tearfund and Christian Aid, and specific works such as The Leprosy Mission. We are currently gjpporting the construction of a health centre in Kanyanda, a remote area in Malawi. We also have comiections with Christian hospltals in India. Page 5
Fairtrade te4 coffee and biscuils are served after our services and at our meetings. Our new website is now live although not yet fully populated. this can be found at Mvw. Some further infonnation on our activities can be found at 11 Facebook page. ni diriwine.ch r h. .co.uk and on our Achievements and Performanee Our membership currently stands at 1.147 with additional adherents. Our children's and youth activities involve around 240 children and young people. including around 60 involved in Sunday morning gioups. Regular prayer gatherings continue online. midweek Bible study groups are held both virtually and in person. Social and exercise groups, including Guild meetings, craft group, football. walking f(Krtball for the over- 50s, badminton. cyclin& running and walking groups meet regularly. One hundred and thirty four boys and 26 grls are involved in Boys, Brigade and Girls. Brigade respectively" about thirty families are involved in Messy Church. about 20 young people of secondary school age attend the Friday evening youth grp and abi)ut 25 Primary 6 and 7 children iegularly attend the SU after school group. In the tun up to Christmas 2024 our BlythswoLKI Packers preSsed over 7,100 shoeboxes which were sent to Moldova and Ukrain The Ministers. Report Can be found at the end of these Accounts and provides further infom]ation on work taking place within United Irvine Church of Scotland. Page 6
NAN IAL REVIE 2024-25 The accounts being presented for 2024 for the United Irvine Church Of Scotland is the first full year of accounls for the Union and we are still working our way thrwgh the transition. From & financial perspective it h&s been a challenging task to collate all the activities and the outcome for the fiist full year is a £52.4k deflcit in the General Fund for the year. When we take inlo account the £12.8k transferred in from the St Andrews bank accounts the ITue deficit is £65k. This will require immediate attention and action by the Kirk Session and the General Churth to ensure we do not encounter a similar result in 2025. Income: Our Offering8 excluding tax rend8 came in at £212,592. We tnAy that)k everyone who continues to financially 5UPPOrt the United Irvine Church with faiihful giving. The General Reserve for the UICS is down fr(xn £147k last year and currently sitting at £94.914 which is less than three months of general expense and not as healthy as we would choose to be. Collections for Third Parties came in at £71,428 for the year with the vast majority of this being for the Kanyanda Clinic Project and the CAP Debt Cffltre. Expenditure: Our General Fund expenditure of £388.096 in 2024 saw a major increase over the pVIouS year. Overall our expenditure came in arwnd £3500 OVER budget. This oveT-spend would have been a lot more had it not been for contributions by Connexion& Dimwicks. Hall Lets and Church Oiganisations all helping towards running costs. Prospects for 2025: We are predicting our OtTerings for 2025 will be l&ss than last year and we need to carefully manage our expenditure, notably in Salaries. Energy and Repair & Maintenance costs. Taking all things into Consideration we have prepared a budget that foreca*s a £20k deficit for 2025 and the Finance Team will monitor it c105cly throughout the year. We are always encourd8ed when new mernbers and adhffents sign up to Gift Aid and setting up regular Standing Orders. Once again I urge all ttxpay¢rs to be go(Kl stewards and seriSIY consider this forni of giving. I would like to thank the Treasurers from the Ivorship Centres and the Kirk Session for their encouragement and support over the year. Thanks to other internal auditors who reviewed ihe 2024 Church Organisations books. To those on Douj Duly who graci(MJsly help count the offerTnil each 'eel your willingness to give your time after the services has been greatly applated. To nd the Gift Aid Treasurers who manages (w Gift Aid records, claims and offaing envelopes impeccably Thank you all for your continued SuPp(t over the year! Finally I want to thaDk God for the opportilty to serve in His church with His people in whatever way He ch¢)oses. (Irc.ii.%iirer Page 7
Ruerves Policy It is the Trustees, policy to hold reserves of approximately three rn(th5 expenditure including designated funds. At the year end. the Church held unrestricted fund5 of £9(K).421 of which £805,507 has been designated for the Major Buildings Fund. Consolidated Fabtic Fund. Fabric Repair & Mainienance, the I,egacy Fund and the World Mission Team Fund. The remaining balance of £94.914 in the General Fund represents only two and a half months, day-to-day expenditure which is a concerning position to be in. The Church also held £262.746 of restricted funds and £5.890 in an endowment fund which have been provided for the purposes specified in Note 15. Given we now have the first full yur of accounts. the fotccast for 2025 general income and expenditure is more concerning given the £52.7k deficit for 2024. Ir the trend of reduced income and increased costs continue, we can expect lo exhaust our General Reserve by mid 2027. The Trn4tees mijst act with caiition regarding spending until we get the overdue decision from th¢ G¢n¢ral Church tcgatding propthies bcin retained. Trustees, Responsibilities in Relation to the Financi21 Ststements The charity trustees are responsible for preparing a truslees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepied Accounting Practice). Th¢ law applicable to charities in Scotland requires the charity trustees to prepate financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resource& of the charity for that period. In preparlng the financial statements. the trustees are required to.. select suitable accounting policies and then apply them consistendy" observe the method and principles in the applicable Charities SORP: make judgments and esiimates that are reasonable and pnJdenL state whether applicable a¢c¢)untin8 Standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements. and prepare the financial statements on the going concern basis unless il is inappropriate to presume that the charity will continue in operational existence. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Truslee Investment (Scotland) Act 2005 and the CharAti¢s Accounts (Scotland) Regulations 2006 {as amended). They are also responsible foi Safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integTity of the charity and financial inforniation on the Congregation's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ fr(*n legislation in other jurisdictions. Approved by the Ttustees and signed on their behalf. Session c.lerk Date: 26 February. 2025 Page 8
Independent Examiner's Report to the Trustees of United Irvine Church of Scotland, for the year ended 31# December, 2024. I report on the accounts of the Charity for the year ded 3 ]# December. 2024 which are set out on pages l O to 20. Respective respoDsibilities of Trnstees and Examiner The Charity's Trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2(K15 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity Trustees consider that the audit Iquiiemenl of Regul&1 10 { I) (a) tv (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular mattets have come to my attention. Basis of Independent Examiner's slalement My examination is carried out in accordan with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includ&s a review of the accounting records kept by the charity and a comparison of the accwnts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the Trustees concerning any such matters. The pr{edureS undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion the view given by the accounts. Independent Examiner's $tstemenl In the course of my examination. no matter has come to my attention which gives me asOnable Cause to believe that in any material rcspect of the requir¢ments.' to keep ac¢ounling records in accordance with Section 44 (1) (a) of the 2005 Act and Regulalion 4 of the 2006 Accounts Regulations (as amended). and lo prepare acCntS which accord with the acc(Kmting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been me¢ or to whicm in my opinion. attention shId be drawn in order to enable a proper understanding of the Date +h March. ?0? j Please delele the words in brackets if thry do noi apply. If the words do apply. set out those matters which have come to your attention. Page 9
Stalement of financial Artivities Year thdvj 31 Dtomber 21124 Note UniY5tt4cted Fundj 2024 Rejtrlcted Endo%ffjKni Totsl Fundi 2024 Unrt4trl¢tsd Res¢rl¢ted Totsl Fundi 2023 Fund# 2024 Fundj 2024 Fundi 2023 Fundj 2023 Fundi 2023 Inffjme and ETrdoTh]nts frnm . I%)nations ligfK'i Chati¢abl¢ ]viLl4% oth trnjing *tivili&s In{ment inwme (hhcr inL¥)m¢ 286.983 1,650 286,983 1,650 17,131 72.484 107,385 264,7 650 3,108 11,704 27,171 2,920 267.527 3,108 16.216 83.631 67,078 5,273 71,792 133 4.395 5Ci.4(a) 118 4a8,434 77,IYi5 133 485,6.32 .I07,24Q C)3.775 118 371,133 Loyl8 ul. r#i%in8 funds ChgJi1gblL t&'tivili Other 49) 387,6(kS 42,636 4) 387,( 107,945 172,702 23,393 172,7U2 81,993 65,309 58.450 150 4311,732 C)5,3119 49C),1141 l (X>,7¢4) 511,45(1 255,IC IY¢t Inlx)md(p¢rtdItrt) brfoTr %41ni -22,2 11,756 133 -lu,4) 110,48U 5,325 (32) 115,772 7,552 871) 542 8.973 7.614 3,516 424 N¢¢ Inwme Iloxpendlthff) -14.746 12,635 675 -1,436 118,094 8,841 392 127,326 'I'msfer8 bdwttrL funds -5.775 -5,775 57Q,631 9,874 Net nVan1 In funds -20,520 675 -7,210 688,724 18,715 392 707,831 Totsl bnwght forward 920.C)41 250,111 5,215 1,176,2C)7 2.32,217 2.31,-39() 468,416 9(Kl 421 ?(}2 74() 5.1190 •15 1 17() •(17 Page 10
United Irvine Church of Scotland Year ended 31" December. 2024 Aeeounting Policies The principal accounting policie4 which have been applied consistently in the cuffent and preceding year in dealing with items which are considered mateTial to the accounts. are set (t below. Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounls in accordance wilh the Financial Reporting Stsndards applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trusiee Investmeni (Scodand) Ad 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended) Fund accountlng Funds are classified as either restTiCted fimds or unrestrirted funds. defined as follows. Restricted funds are funds subject to specifjc requirements &s to their use which may be declared by the donor or with their authority or created through legal processe4 but still within the wider objects of the charity. Endowment funds are funds which 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 accordance with the objects of ihe charity. Unresttycted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earniarked at the discretion of the twstees for a particular purpose, they are designaied as a separate fund. This designation has an administrative putP05e only and does not lesally restrict the trustees. discretion to apply the fund. Incoming resources Income is recognised when the charity has entidement to the fund& any perfonnance conditions attached to the item(s) of income have been met, it is prd>able that the income will be received and the amount Can be measured reliably. Donated services and facilities Donated professional services and donated facilities a Tecognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised. On receipt. donated professional services and donatd facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market: a corresponding amount As then recognised as expenditure in the period of receipt. Page Jl
Uniled lryine Church ofscoilanqL T•tsl PAorYe4r 2•24 FI5 AÈséta Tanble Fixa wds. Iv¢ML 996.719 838.361 996.719 838,361 tkbtors Vit8in Monry Armunl FPC CUT( Awunl 85.(KK> 157.216.44 11.784.45 69.814.81 I4.0.19 81.646.-19 12.381.47 51,885_ 16 13.614.i4 12,810.25 D&S Bank Ar¥x>unts GT Bank knunts St And AcaTrunls Totsl curyt As 171338 337,9 LiAbilitl Craliwts falling thI1) one )'thr 12 Iyet cUTht 172,338 337. CrdÈtors fallin8 due atknx more than one year Nd A&Jd5 1.169.057 1,176.267 The Funds of the UnTh¥thlcted Fund 15 G¢naai funds 94,914 80i,i07 .421 262.746 5.8 147.338 773,603 920.941 250,111 5,215 Iknigtt¢d turrf R¢4tiiLÉd Fund T•tl FndS Is .169.057 1,176,267 Th6 Unts Hrfj>rQj IV thE Trust 26th FdruV 2025 si8rd on th¢ir Fry: SessSon CleA£ Treasurer Page 12
United frvine Churth of Scotland Year ended 3151 December. 2024 Accounting Policies (cont'd) Interwt receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is nornially upon notification of the interest paid or payable by the Bank. Fixed Assets The charity has the right to occupy and use for its charitable objects certain tsngible fixed assets, including the Church, halls and manse. vested in the Church of Scotland Genera] Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises. All tangible fixed assets costing in excess of £3.000 having a value to the charity greater than one year. other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straighi-line basls to write off the cost or initial value. less residual value. of tangEble fixed ass&s over their eIated useful lives.. Feuhold Buildings Fixtures, filtings and office equipment Motor vehicles 50 years 4 years 4 years Investments Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value ai the beginning and end of the financial year or, if purchased in the year, the ditTerence between cost and rnarket value at the end of the year. Realised gains and losses represent the difference between the pr(Keeds on disposal and the market value at the start of the year or cost if purchased in the year. Taxation United Irvine Church of Scotland is recognised as a charity for the purposes of applicable taxation legislaiion and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT Page 13
Notes forniing part of the fmaneial statements for the year ended 31 Deeember 2024 UTrThJ¢llc4 R¢8tr1¢th1 Fund• Fyndh 21124 21124 EndowTDmt Fund¥ 2024 Endownmt Fnd1 2023 Total 2024 Fundi 2023 Fund$ 2Q23 Tot1 2023 l DontloTro and Leyd (XTLYin85 rwverwj on Gift kn'd Contrihulions rtvm Con8'1. (hgs. EndoMrynLmt & Ttansition income L¢8a¢i¢s (h[SI Andymvs Bank Bal••5 31112) 212.592 39.277 15.128 7,173 212.592 -39,277 15.128 7,175 132,201 132,201 32.943 10,447 1,460 3.144 87.-133 10.447 1,460 224 2,920 12,810 12,810 2 ChMrltbl¢ Adlvltl WL¥ldin8s and FunLTr]s hLY 1,650 1.650 650 650 J Inwjne frnm other tsxdlnK •¢llvltl Use of Prunixes Ckh 2.212 896 2,212 896 4 Invutht Intyjmo Lo,5 tnv't I)me {OLYLYAI Fund) COS Inv't tnwmc (Siudcni Aid fiund) Cos Inv't InLumL (Muj()r Illdg. Fund) COS Inv't InLvmL IY()uth M & Ml Cos Inv'i in)rnL Il,llbric liundg) COS tky)si¢ l.-undilJlC% ) Bank l Building So¢ic(y interest 17,131 4,914 4,914 133 133 8,006 5,27.1 38,3()7 3,574 118 8,(KJ5.80 6,672 6,672 4.395 5,27J.40 4,395 118 3,574 5 Other Inv)mE Youth Communitj donations Spxial ProjLK15 L¢. MBF vth¢r til19 & tX)nations 391 391 81,598 1,642 83,631 34,973 620 35.592.71 65,192 6,600 71,791.79 100,165 7,220 107,185 56,460 1,642 27,171 56,460 Totsl Raouv 408,4.I4 77,(k55 13.1 485,612 307,240 118 371,133 Page 14
Notes forming Pvdrt of the financial statsments for the year ended 31 De¢ember 2024 UnMtrl¢t¢d R¢strl¢td Endowrnfflt FundB FundB Fundi Unmttlcthl Re•ttleI Fund8 Fundi 2023 2023 Totsl 2024 nds 2024 2024 2024 2023 21123 6 Any518 of Expffidl Rfftliln% Fund¥ InI'tt4tMt MBnw'8 FeoB otYerin8 EnVeloS 490 490 CJfJ6 ChAAtsble Adlvltl Oivin8 2 Grow C¢mlributions Prcsbytery t Ministef 8 ExtNxM Pulpii Supply (XhiT 59]Y LX)St% {Chur¢h Admin. CIL)ers,0ic Musi¢ worship1(WIl$t & m1 F4bn'¢ Rryrs & mwintml Council T (Xhw13uildin8s Co8¢8 011 & Lighti In¥urancd watw Iw¢ dix]xi%al (incl I.. ullarton L Otant$ to Cun8TLVtionul (k8oni8gLio Church Uffiw I;XP¢mSL¥ Multi MLxl1I1O5tlnwCLL] Lik¢¢¥ dc Bw)k. ChuTy 172.57.1.48 4.661.00 5.636.21 5,913.20 28,649.01 14.789.96 40,701.08 6.440.86 52.121.68 I7.9(.23 726.00 12.280.81 7,999,23 1.182.73 16,ts24.75 39,184,71 172,573 4,661 5,636 5.913 28.649 14,790 40.70 6,441 52,122 17,90(? 72(? 12.281 7.999 1.183 16.025 104.494 85,691 .821 4,789 1,320 8.870 6.724 17.211 3.842 17.032 9.008 C)48 4.886 1.9(14 1.006 7.888 21.1.14 1,852 406 85.691 1,821 4,789 1,320 8.870 6,724 17,032 9,008 648 4,886 1.964 I,O(K? 7.888 s[la] ProjLYl¥ tttc. Youth Itt Lommunity Wotkc Mi¥¢, in¢ludiny Mujor E3uilding Wo Tot1 ResouNx* Expend 65,309 38,450 150 1,852 4(kS 3,451.25 3.451 4.10,712 (?5,3VI) 49(>,041 511,4511 150 255,-7( Sut)tx)rt L¥Jsts ha not kn s¢Darat¢lv >dtIfi the TTU8t(vs consider thLYe i8 Only one charitablc a¢(IVLlV. Th¢r¥.for¥ w¥ls r¢lots lIV to ihui activitv and huve not eDe1V ideniifi Page 15
forniittg part of the fman(ial sttenxmts for the year emded 31 Derember 2024 21124 2023 7 Stsff ttuJDbtn %alari£% and w28 ChuTth Su7dtylAiknitJistrsior Youth P&%tor Bsjdle i ) VaTiOUS Rol ((h8List$,LlthAaS. C'd8k"a4 Athxin) So¢ial slty ( NH[ ) w5ts 'I"otsl 13, 1&903 9,113 250 3.5)6 28.649 61.451 17,983 Youth Pastor sdaD" paid Restsirjol Sla1 Pwse fiuKL T] "t[B8¢ of LIR]plo)"ecs dw]ng thc )"cat, (x) tk lS ola a)unL &s follows.. { Licluts t-kwists, LIL5. Ad[n ch (5) 2024 2023 inisterial sutwrt Yuuih Pastor Church Administrat( No anployee knj anploycc I11$ in 55 of£50.(W (202P niil A]1 ChLuth of 8¢x>ilaKI ¢21{ to the lord Stitthl FuTrJ bears tTr cS of all mitiisl¢rs' stir& aT emploJ'L¥s contribulions for national inswarnT. Fslon I1B fittml. Ministas. Sti we r4d in )r{LE ilith tP nationgl stipettd wlll"¢h is relatd to i"£as of s1%. For the yeor the Aiwj £31.642 gThJ Ihc mLximum s11d (In the fifth md subsLWX)t £38.884. 8 ReDwneAti•n and RelkYl Party T110S thing the i"[. 3 ttyxii.uj TEim1BJt5L1 of totslling £14.342 - of thi.; t¢letlMTrne, cthls. ma C¢)uThil Tax. anowya1 to £l1.942 14 iN'ed £2,4(K> in 2024. l )IqHnisll No in]si& or rel8tttl lo A tntsiee l)18ni' $01 inttttst in or tran5wAion ter&I into b)" the charii!. dutin8 theyear. tA]rin8 the >'o. a iotal of £75.1106 doD&dl io Unitul Tnin¢ Clmrth of SI8nd ty T3. P¢¥e 16
Nottt forniing pttrt of the fmantial stattments for the year tnded 31 Deeember 2024 9 TaD%lble Fiial A55ets Equipmellt Total C05t At l JthY 2(r23 Addilion5 l)iswsa]s Al 31 2023 AcUlated Ai l 2023 ChaJB¢ for I" E.lJminDt(d OD DJ5FxIs At 31 tknL7nkn 2023 Net Book Value Al I I tAxanlK7 2n22 Al 31 2023 9 Tngible tIl AseÉ4 ( Thior Ycr ) Buildings Equipment Tothl Cosi Al l J1. 2022 AthJili0115 J)i4x)wI% Al 11 Dx-#iibx 2Q22 Ariwmula¢e41 [kpillo At l 2022 ChwBC foi I'q Al 31 2022 Na Book V8lue At 31 tkn'unbtx 2022 At 31 Dx"eJnbJ 2022 10 Invesiitsents 21124 £ 21123 £ 251.842 574.966 11.553 838,361 Mdrka 838.361 120.IKKJ 38.358 996,719 Inv(knts i (Inyalts wld) Un1&] goin I110ss) lillcon oll Itrts matk.et 31 tXrLinh Invtstmthis ai eo$t 121.180 29(),02 Thc follo'lng ni'e5ththts held: COS ITiLOtE]e Fund_ c{3t10l Cos InWmeFu1_ MaJ"orBuilthn8s Futht Cos Cjromth Fund- SLuthL Aid Furni LOS Income F'tmd- Youth MI.5}. & fvIls. Cos CJmi¥th Futtd_ Cos Incomc Fund- Cos Gn)wih Fillid . Cos GroiTrth FuJMI- Cos Groiith Fund- He&tin8 si'stOs Cos tkp)sii Fulld CDS tkF¥)s11 Fulld Cos tkp)sit Fulld IN, in J)24) Consolidatol Fabric Fund (Re%.¢e) CoJ)solid&tal Fabttc Fmtsd Icytsl) 21)24 £ C05t £ 13.416 147.574 6284 9,120 159,4158 2,182 89,999 12.025 22.526 21.336 18.878 22.120 3&344 10.565 619 416 195331 1.349 123.574 54079 263.479 99A719 321.181 Po8eJ7
Notes fonDing part of the fman¢ial stateDxnts for the year ende4131 Derernber 2024 11 Debtr 2024 21123 Gift Aid T&K Refimd I {er (Churdl of SwtlaTwJ Grnt) 12 Crnjiknrj 2•24 2023 Other (Churth of slaEm1 Grnut) 13 Analysis of NL Assdj Funds Totsl Fixd Assets Investrnfflts
5.507 262.746 5.8 .074.143 94.914 94.914 Cutreni Liabtlili¢5 Nd t JI Dee 2024 94,914 &)5,507 262.746 5.89(1 1,169,057 prtor Yer Tothl Fsxgj Assds 7F3.(A)3 250.111 5.215 1.028.929 147.338 cWre Assds Curr•tt Lithjiliti 147.338 Nd at 31 Dw 2023 147.338 773,fK>3 2X).111 5.215 1.176.267 14 VoluDtt In all CoWi¢n8 of the CP of Sttthmi tF* o)ntiilMAI¢ by voluntea5 wbo 8ive of thar titoe a1 talats mry111Y the of the Cbur&L The of life }V.¢h rel). on the wntributhon of i'olutrte£r5 ivied. •xl ofthe &tivity ufy4)le 10 ixbntinue ue it tx)t forthe slK>wTL Page 18
Note5 forniing part of tht fm2tt(ial st&taneDts for the year ended 31 December 2024 IS kn1"ements in Funds A¢ l J•nu• Oitgoing Rt50rw Rfsourr¢s & TransfeTS of Ini"c5tmeDts At 31 Det 2024 2024 Endoirmfflt fvnd5 Th¢ Mw Logan I Aid fund } 5215 133 542 5,889.88 i,21) 133 542 5,889.88 Restrlfted funds 27.087 111.218 111.806 25().1 I I 20.017 12. QQ5651 {4,769) (39,9751 165.31191 26,538.66 119,876.11 116.331.31 262.746.IYA Yowh Mini4tv & Mi5SiLm Fm¥J Sla1 PrDjttls Fun(L%" 878. 77,065 879 Unrntrided OksigDttd) Major Biiildit18s Fd (MBI) IAW. Fund (FC fAY¢ Cong Pwtvss) Wodd .$910 Te&n Futwj 174225 9.7fy1 72(XJ 147.338 i.657 17251 21.920 3).038 9.654 566 16) 1,334 183.968.77 9.88i.03 2.988.(M) 94.914.29 34973 9.1851 P71.717) {&nS) Gtheral Futtd 319.293 Los CiToTrlh Fund_ D&S .627 18.878.42 22.l2Q.QO 38.143.80 10.i6i.28 618.86 195,231.(M) 1,349.23 5%.117Y.21 263.478.97 X>.420.86 Cos Inme Tr iLn¢J - l)&. % Cos GTt>nth l-'und- 3.3(Ki 911 53 Cos Gro1 Fund l Tini l Ll1l'(INi . Cos CJmN1h FILnd _ HthiTtg S}$$ Si A Cos Ikry)Dsit lund- MR Cvs tkp)s11 FwMI_ MR CoJLsolidaiul Fth"£ Fund (R¢Va))GT & SI A Consolidatttl Fkn"c F] (Cytsl) Si A 19i,231 1.349 32269 263.479 92(1_941 38.249 014391 401.259 1429,3321 7.ii2.7 Totsl fuid 1,176.267 478,457 1494.6411 8,973 1.169,Oi7 sts 0fEndowynl Fun(ts ]nwEne ftD]n the Matsrt Logan B41 is to iy usej to to sLthts the ]rvinc£l]u]th. fR CAP b is ihy)J spxifidlb for dav lo opy&M lotsl Ch¥1] AgA Povaty D)1 Ctntre •M1 aswitsJ IiiÈnislri£s covuing )rth and Airshir Spxial P)tS Flllld.. This 0)ipriSe? i'aElO hi¢h th¢ haVestiVIlr the fimds og Piono PtDjLxls. Addiclion Minisltits. SLryifvxufL' Utiio The Guil(L Youth Pastor. St Luk"Gs Iloq> rrfDjLxts d¢. Yoiith Ministri& & "sSIon Fulld.. lkn"s is to yOth wtt awj Yovth l.eBac}' Tril1.. The iTKome from this is us&1 forGl C•wwiOI Pw. Maj&r Building% tr"11. lknis is usej to a55isI Iiith oTrst of raI.0p1ng thechutth IlI(ngS & ljalls. Mril i. mffjor unforthtsx) <517g ChuR I1118s. Halls M World MISSLon Tcal) Fd.. This furd MB5 QErt¢Jl Mith a T( sh¢ of I¢5. It 15 dts1Jkn[ M. the Wodd MI10[1 Tcall 10 ortlii. causts OT aTh)a15. sukn.ttt io &DtsOi'al b%. theK1. Stswon. Tr L2UTWt Droi¢xa isKall%aMJa HLIth CliDic in Majaiii Tjic CU[1gS Lrgan" of £9i.231 a¥J tk Relidmanse Sale of£i(K).(MXI IK4d ID the Churda ofscotlalld Deposil Fithd ate held for the PUTty)5¢0f Iwi]dinES ad ra115 to ilIdin$t$. '11 Murid KoJnLNh" Fund oriainth from Si Ath5 chth 'Ibe Con501iddd Fsbnc Fthxd IRc¥'oJuc} nIanS the inLyTrme for the St A Rcntaj tnd tGT Manst A Co% IMx)%it A0t holibng £ I"OL %Lartal tn Fth 2024 Mith £3ik MllTr, £iOk Spxid ProiLrts ¥J £3il Gala "ITheintaert fiY)m ] io fimd fix allLK*ion a8&nst Mulli Mdia (Y)s Page 19
Notes forming part of the fman(ial Statennts for the year ended 31 December2024 16 Coll•05 Tblnl Partits 2024 2023 A}'rsM'rc l-lospÈ¢x Bl)'th8I1'ood (w. pth) Bw%t Canctt UK C15t18n5 A'n5t Povty Ca clStian Aid 27 1,35) 1,260 20.017 335 50 382 25,511 128 Collcction5 foT CTrwities IWTn & Swin8siok WolP CtrE Coll8Xions lor Clmtiiei Ciirthe Toll Worthip Cthtre coll(10$ for Chrities Mure Relidwotship ctre Ctsmmuniij choi (L¥ts) ComtH8sion UK tA"aeS Scotlgnd 1.896 2.224 903 .265 2.263 i(K> Frien(18 of Ludhia { Boxes ) Clinic Proj1 iia World Mission Tean LolOU Montsomw. SL7iF*wE Union M¢Millan NU¢5 Mission84' su[¥ s1(s St Luke's Hospitailchild Sw)mhip {shUbh & Lis Mulli¢&} TEAR Fund ScA)tlatyl The Mission 20 34,973 1.974 625 62 835 25.362 525 1,299 147 315 269 -312 The Hoi'en 454 241 71,428 jl.()¥O Page 20
Moderator's Annual Report for tbe Annual Staled Meeting of UICS I'm curious to know what you immediately think of when you see the United Irvine bran(t read 'United Irvine Church of Scotland, (UICS), or are invited to a United Irvine Church service / activity beyond your usual location? Your first reaction might be anything from a feeling of loss for the way things used to be, thTough weary indiffeTence, to excitement about what lies ahead... There is a considerable variety & diversity of activity across our resCtive centres which adds up to a remarkable in-reach & outreach (Youth & Schools. WorK Messy ChurclL Gujlds. F1 BanK Christians Against Povety, Connexions, crossroads for caring relationships. Crossing Together's pioneer Missio & the hostin¥ of community groups in our buildings. etc). It will take some time to 0W a greater sense of belonging to UICS among us, 'Me in your small corner & you in mine Eearning to rejoice in the good happening across OUT ¢cnlres & pray. with concern & empathy, for cach other. Undoubtedly, it is unfortunate that it is taking so long for Presbytery to survey our buildings (along with Irvine Old Patish's) and decide which buildings we are to retain & release in the pursuit of Christ's Mission in Dreghorn, Irvinc, & Springside. Along with Storn) Eowyn we've had some storniy blasts, but there have been mutually cncouraging times when we've worked togethcT (e.g. Shoeboxing, Away Weekends, & Joint services, etc). Another year of ups & dOS is assured. We face huge challenges like the reducing of another large deficit budget and wonderful OPPOTtunities like our Work in schools. Buildings are important tools for God's work. worship & wilness. but God's People are 'Church' & 'chur¢hes' not buildin s. I was inspired and encouraged to bear of the experience of a colleague & friend. who spent many years as a pastor in Thailand. He served the Karen people on ai urmese border for six years as one of only 4 Ordained ministers serving 9 churches in a presbytery stretching through 300km ofjunglc. The Karen people are made to feel unwelcome on both sides of the border and face the challenges of poverty. When he recently visite(L after an absence of 20 yeats. the socioeconomic challenges are still theTe but he was amazed to see that the church has grown from nine to 25 congregations. eaeh with its own ordained minister. and many more house churches are growing. is now a minister in Biggar. facing the forthcoming union of 3 congregations, and hopes in the last few years of his ministy to help prepare that union for a similar future of growth. Here in DTegThory Irvine and Springside. I believe thaL if we can get our eyes onto Jesus. and devotc ourselves to the prayerful realising of our mission & vision staternents, thaL in 20 years (DV). a similar upturn & uplift can be witnessed and Fai ed f r the remarkable growth of His Kingdom in the South West. Will you join JICS leader4 & myself in giving ourselves wholeheartedly to UICS and Go sknng om pUoSe & plans, conunitted to investing your energy, time, talents, & money into a future which you may not see, but which will be seen and appreciated by many in the future? Page 21