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
[RV￿E
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 C￿PerateS 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. cU￿entlY 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 B￿rtreehI11 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 gr￿p 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 pr￿eSsed 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 re￿nd8 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 p￿VIouS 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 seri￿SIY 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 app￿lated. 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 opporti￿lty 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 acC￿ntS 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 sh￿Id 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]n￿ts 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¢rtdIt￿rt) 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 n￿Van￿1 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
Tan￿ble Fixa wds.
I￿v￿¢M￿L
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 cury￿t As
171338
337,9
LiAbilitl
Craliwts falling ￿thI1) one )'thr 12
Iyet cUTh￿t
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
Iknigt￿t¢d turrf
R¢4tiiL*Éd
Fund
T•t*l F￿ndS
Is
.169.057
1,176,267
Th6 ￿￿Unts Hrfj>rQ￿j IV thE Trust￿ ￿ 26th Fdru￿V 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 e￿I￿ated 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
F￿nd1
2023
Total
2024
Fundi
2023
Fund$
2Q23
Tot*1
2023
l Don*tloTro 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 ChMrlt*bl¢ 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 Invuth￿t 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 til￿19 & 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•ttle￿I
Fund8
Fundi
2023
2023
Totsl
2024
nds
2024
2024
2024
2023
21123
6 An￿y518 of Expffidl￿
Rfftliln% Fund¥
InI'tt4tM￿t MBnw'8 FeoB
otYerin8 EnVelo￿S
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,0￿ic
Musi¢ worship1(￿WIl$t & m￿1￿
F4bn'¢ Rryrs & mwintm￿l*
Council T
(Xhw13uildin8s Co8¢8 01￿1 & Lighti
In¥urancd watw Iw￿¢￿ dix]xi%al (incl I.. ullarton L
Otant$ to Cun8TLVtionul (k8oni8gLio
Church Uffiw I;XP¢mSL¥
Multi MLxl1￿I1O5tlnwCLL] 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
Tot*1 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 >d￿tIfi￿ ￿ 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 ￿eD￿￿e1V ideniifi
Page 15

forniittg part of the fman(ial st*tenxmts
for the year emded 31 Derember 2024
21124
2023
7 Stsff ttuJDbtn
%alari£% and w28
ChuTth Su7dtylAiknitJistrsior
Youth P&%tor
Bsjdle i )
VaTiOUS Rol￿ ((h8￿List$,LlthAaS. C'*d8k"a4 Athxin)
So¢ial s￿lty ( NH[ ) w5ts
'I"otsl
13,
1&903
9,113
250
3.5)6
28.649
61.451
17,983
Youth Pastor sdaD" paid Restsirjol S￿la1 Pwse fiuKL
T]￿ ￿"t[B8¢ of LIR]plo)"ecs dw]ng thc )"cat, (x) tk ￿lS ola a)unL &s follows..
{ Licluts t-kwists, LIL￿￿5. Ad[n￿ ch￿ ￿￿￿(￿5)
2024
2023
inisterial sutwrt
Yuuih Pastor
Church Administrat(
No anployee knj anploycc I￿￿11$ in ￿￿55 of£50.(W (202P niil
A]1 ChLuth of 8¢x>ilaKI ¢￿2￿1{￿ to the ￿lord Stitthl FuTrJ bears tTr* c￿S of all mitiisl¢rs' stir￿& aT
emploJ'L¥s contribulions for national inswarnT. F￿slon I￿￿￿1￿B fittml. Ministas. Sti￿ we r*4d in ￿)r{￿LE ilith
tP￿ nationgl stipettd wlll"¢h is relatd to i"£as of s￿1￿%. For the yeor the Aiwj £31.642 gThJ
Ihc mLximum s11￿￿d (In the fifth md subsLWX)t £38.884.
8 ReDwneAti•n and Rel*kYl Party T￿￿*￿110￿S
th￿ing the i"￿[. 3 ttyxii.uj TEim1BJt5L￿1 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' ￿$0￿1 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 SI*￿8nd ty T￿￿￿3.
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 J￿￿thY 2(r23
Addilion5
l)iswsa]s
Al 31 2023
Ac￿￿Ulated
Ai l 2023
ChaJB¢ for I"
E.lJminDt(d OD DJ5FxI￿s
At 31 tknL7nkn 2023
Net Book Value
Al I I tAxanlK7 2n22
Al 31 2023
9 T*ngible ￿￿tIl As*eÉ4 ( Thior Yc*r )
Buildings
Equipment
Tothl
Cosi
Al l J￿￿1. 2022
AthJili0115
J)i4x)wI%
Al 11 Dx-#iibx 2Q22
Ariwmula¢e41 [kp￿i*llo￿
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(kn￿ts i (Iny￿alts wld)
Un￿￿1￿&] goin I110ss) lillcon￿ oll I￿￿tr￿￿ts
matk.et 31 tXrLinh
Invtstmthis ai eo$t
121.180
29(),02
Thc follo*'lng *ni'e5ththts held:
COS ITiLOtE]e Fund_ c{￿￿￿3t10￿￿l
Cos InWmeFu￿1_ MaJ"orBuilthn8s Futht
Cos Cjromth Fund- SLuth￿L 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'st￿Os
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 s￿￿laEm1 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 Ye*r
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 a￿1 talats mry11￿1Y ￿ 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
Rt50*rw 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
S￿la1 PrDjttls Fun(L%"
878.
77,065
879
Unrntrided OksigD*ttd)
Major Biiildit18s F￿d (MBI)
IAW. Fund (FC fAY¢ Cong Pwtvss)
Wodd ￿.$910￿ Te&n Futwj
174225
9.7fy1
72(XJ
147.338
i.657
17251
21.920
3).038
9.654
566
16)
1,334
183.968.77
9.88i.03
2.988.(M)
94.914.29
34973
9.1851
P71.717)
{&nS)
Gtheral Futtd
319.293
Los CiToTrlh Fund_ D&S
.627
18.878.42
22.l2Q.QO
38.143.80
10.i6i.28
618.86
195,231.(M)
1,349.23
5%.117Y.21
263.478.97
X>.420.86
Cos In￿me Tr iLn¢J - l)&. %
Cos GTt>nth l-'und-
3.3(Ki
911
53
Cos Gro￿￿1 Fund l Tini l Ll1l'(INi .
Cos CJmN1h FILnd _ HthiTtg S}$￿$ 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 0fEndowyn￿l Fun(ts
]nwEne ftD]n the Matsrt Logan B4￿1 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￿]￿￿ Ag￿￿A Povaty D*)1 Ctntre •M1 aswi*tsJ
IiiÈnislri£s covuing ￿)rth and Airshir
Spxial P￿)￿tS Flllld.. This 0)i￿priSe? i'aElO￿ *hi¢h th¢ haVesti￿￿*￿VIl￿r 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 yO￿th wtt￿ awj Yovth
l.eBac}' Tril￿1.. The iTKome from this is us&1 forG￿l C•wwiO￿I Pw.
Maj&r Building% tr"￿11. lknis is usej to a55isI Iiith oTrst of raI￿.￿0p1ng thechutth I￿lI(￿ngS & ljalls. Mril
i. mffjor unforthtsx) <￿517￿g ChuR* I￿111￿8s. Halls M
World MISSLon Tcal) F￿d.. This furd MB5 QErt¢Jl Mith a T(￿ sh￿¢ of I￿￿¢5. It 15 dts1Jkn[￿ M. the Wodd MI￿10[1 Tcall 10
ortlii. causts OT aTh)a15. sukn.ttt io &DtsOi'al b%. theK1￿. Stswon. Tr L2UTWt Droi¢xa isKall%aMJa HL*Ith CliDic in Majaiii
Tjic CU￿[￿1￿gS 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 ra￿115 to i￿lIdin$t$.
'11￿ Murid KoJnLNh" Fund oriainth from Si Ath5 ch￿th
'Ibe Con501iddd Fsbnc Fthxd IRc¥'oJuc} ￿nIanS the inLyTrme for the St A Rcntaj tnd t￿GT Manst
A Co% IMx)%it A￿0￿￿t 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 Staten￿nts
for the year ended 31 December2024
16 Coll￿•05 Tblnl Partits
2024
2023
A}'rsM'rc l-lospȢx
Bl)'th8I1'ood (w￿. pth)
Bw%t Canctt UK
C￿15t18n5 A￿'n5t Povty Ca
c￿lStian Aid
27
1,35)
1,260
20.017
335
50
382
25,511
128
Collcction5 foT CTrwities IWTn & Swin8siok Wo￿lP C￿trE
Coll8Xions lor Clmtiiei Ciirthe Toll Worthip Cthtre
coll(￿10￿$ for Chrities Mure Relidwotship c￿tre
Ctsmmuniij choi￿ (L¥ts)
ComtH8sion UK
tA"a￿eS Scotlgnd
1.896
2.224
903
.265
2.263
i(K>
Frien(18 of Ludhia￿ { Boxes )
Clinic Proj￿1 iia World Mission Tean
Lol￿OU￿ Montsomw. SL7iF*wE Union
M¢Millan NU￿¢5
Mission84' su[¥￿ s￿1(￿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 res￿Ctive centres which adds up to a remarkable in-reach &
outreach (Youth & Schools. WorK Messy ChurclL Gujlds. F￿1 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 & dO￿S 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 pU￿oSe & 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