The Church of Seotland Kirkmahoe Parish Church RECEIPTS AND PAYMENTS ACCOUNT FOR YEAR ENDED 31°" DECEMBER 2024 Congregation No: 080466 Charity No: SC 010508 Reference and Administrative Information 2024 Cb&ity Name.. Kizkmahoe ParAsh Church Charity Registration Nutnber. SC 010508 Congregation Reference No.. No. 080466 Contact Address.. 5 LO￿UM Tttrac< Heathball. Dumfrie& DGI ITY Trustees feinbcr5 of the Kirk SesSIUII. PrTneipal 0￿￿&Bearers. Minister: S¢55ion Clerk= ChuTch Treasurer. Other Office-Be2rers Siinday School Superintendent: Child Protection Cwdinator. Organist: Fabric C(mvener" Pwish Church Caretaker. Independent Examiner Bankers BanF: ol- Kcot13nd, e)1 141 Street, Di:.mil'ies. DGI 2BN Page 2 Trusttcs, Annual ReporL Strutthre: Governanee 2nd M8nagemenL Governlng D￿llMent The Church is administertsl in acLordance with the ternis of the De￿1 of c￿Stitution {L'nitary Fonn) Year ended 31" December 2024 Recruttmenl and Appointment of Trustees Members of the KI￿ Session are the charity trustees. The Kirk Session members are the eldw5 of the hurch arÉd arp r.hosen frotn those members of the church who are considered ￿ haN'e the appropriate gifts and skills. The minister. who is a member of the Kirk sess1￿. Is elthd by the congregation and indurted by Presbytery Orgxni$Alional Strvciure Th¢ Ktrk S¢ssion. which meets six times a year. is responsible for spirttithl affaiTS within the thur¢frL It also h&$ restx)nsAbility for fioancial and property n￿tters. Objectives and Acttvitses The Chuich of Scotland 15 TrinitaFian in d(Kttine, [croTm￿l ill tradition aDd PresbyleriaJ] in poliGy. IE exists to oJorify God and to work the advancetllellt of Christ's Kingdom throughout the viorld. As a natronal Churcb. It acknowledges a distinctive call and duty lo bring the ordinances of religion lo the people in every parish of Scotland through a tenitorial mini#r)'. It c(Foperates with other Churches in various ecumenieal b(Mlies in Scotland and bry￿d. Kirkniahoe Parish Church nomally has a service tll the main thurch in the village of Kirkton every Sunday Card commuftions take place on Ihe first Swlday of May ond November" The minister also N'es a Gomlljuniou IB th¢ home of those Thho are housebound. The￿ is no longer a Sunday Sch(x)l. Achievenients And Performante: The church now relies on volunteers when there is ao event to raise much needed funds. It miist be n(*ed with gratitude that membus of the congregation havebeen very generwq in their support of the Work of the Church ailowino us to cover most of the expenditure required to sustain the fabric and community of Kiikmahoe Parish Church. Our L0￿M mtnist￿ has been faithful in keeping contact with th¢ m¢mb¢rs of the congregation as have thc elder5. Weekly seTri ices are held and the life of the church community is quietly supportive of mejnbers. The rninister and elders have encouraged articipation in the service with a team of people who read scripture and lead prayers of intercession sually leads the servi￿S when the minister is on holiday Page 3 Trusttts. AADual Report lU￿tInUed} Reserves Policy At the year end the Church held unTe#FiCtd cash of £27.475.31 of which £18569. 51 has F*en designated: for the Fabtic Fund& £16005.00. for the Project alc. £1,908.47, or￿ fund £656.04. The Ternaining balance 1 &8.905.80. Rcservcs are healthy due to the continued Tentaj in¢om¢ from the Manse. The Church also holds £54.1)O of restrkcted fimds which have been provided for the purposes S￿lfIed. Statement of Trustees, Responsibilitie5: The members of the Kirk Session must prepare financial skiements which gI￿e sufficient delail to enable an appreciation of the transactions of the Chiitch dijring the tinanaal year. The membe[5 of the Kirk Session are responsible for keeping proper accouThing records whiclL on request must Feflert the financial ￿SItion of the Cburth at that time. This must be don¢ to ensure that the financial stAtem¢nts comply with Charities and Tru￿ee Tni'emnent (Scotland) Act :. 005, thc Charitie5 Accounts (Scotland) Reg￿a￿OnS ?006 and the Regulations Anent Congregationa] Fin8nce approved by the General .4&sembly of the Church of Scotland IEL 2007. They are also responsible for safeguardin% the assets of the Church and must tske reasonable steps for the prevention and1￿ detethion of fraud and other Èrregularities. Financial Rtview= The princÉpal 50ui¢¢ of iJ]G(Enc EX)VEEes ft(wn weekly offerin¥5 and parfioJaT]y from Gift Aid donations, but this has fallen due lo the decline in the number of donors. As Kirkmahoe is a smatl rural charge, cash flow and the ability to keep the church financially viable are always matters of cfflcerEL as are the eNer tn¢re&sing Insurance bills. Nfember5 are th¢r¢foTe en¢ouraged to review their giving to the church wherever possible. No. of Dcath5 in the church famtly in 2024: No. of Bdptisms in 2024: No of ma￿lage$ in 2024.. No's OD the Roll at year end: No. on supplementary roll: Approved by the TTUStees %ipned nn their hehalf 132 49 Session Clerk Date: Pa8e 4 Independeoi ExamiBer'5 Report to the Truste&% of Ki￿￿*￿0e Parish Church I report on the aCLxX￿ts ofthe ¢haTity for the year ended 3 1° Decembff 2024. vA]ich are set out on Pages 7 to 12 Re$peetive rLsponsibilities of trustees •nd examiner I'he charity's trustees are resp£￿S1b1e for the preparnion of the accwnis in accordan￿ with the temis of the Charities and Trustees lllvesth)ent (Scotland) Act 2005 and the Charities Accountg {Scotland) Regulations ?006 (as amended) {-The Regulation￿} The charitv trustees consider that the audit requirement of Regulation 10(1 ) (d) of the Accounts Re8ulations does not appl}.. It is m) resp)nsibility to examine the accounts as required under section 44{1) {c) of the A¢t and to stat¢ wh¢ther particular matters have corne to my attenuon. BASIS of independent examiner's statement My examination is canied wt in ar£ordance with Regulation I l of the Charities Accounts (Scotland) Regulations ?006. An examination includes a review of the accounting records kept by the Ch￿tty and a comparison of the acC￿nts presented with those records. It aIso includes ¢onsider2tion of iinusual items or disdosures in the a¢¢ouDts and seeks explanations from the truslees concernin8 aoy such matters. The pioceduTes Lmdertaken do not provide all th¢ evidenG¢ that would be Iquiied in an audiL and consequently I do not express an audit opinion on the view given by the accounts. At the conclusion of my examination. no matterh2s come to my attention.. l. Which sives me reasonable cause to b￿1￿¢ that in any mat¢rial ￿SpeCt the requirements.. to keep accounting Tecords in aLCOTdance with Seclion 44(1) (a) of the 2005 Acl and Regulation 4 otthe 2006 Accounts Regulations. and to piepare accounts ￿1¢h accord with the accounting rerths and comply with Regllation 9 of the 2006 Accounts Regulations have not been met. or To whicty iti my opitiio￿ attention shcJJld bc drawn in order to cnablc a PTOPW und¢rstanding of the acc(xtnts to be reached. Si8nsJ.. Name: Address. Date: Pag¢ 5 li Recel 15 ond Pa ents ACCO￿ Yecr ended 31 st December 2024 UR Fivth R FLmds EFLM Total 2023 Recei Donations Le acles Activities for Genefating Funds- Mo Rent 8ank & De oslt Interest Investment Income Endowment Income at 121 Glebe Renl at 121 27.470 27.470 9.OCKJ 533 1.072 761 41.749 1059 1.059 Totals 38.763 38.763 Salo of Assets Grant5 Receipls from Ger>eral Trvsfees other Recei 3.569 3.569 Total 3.569 3.569 Total Receipts Pa Cosls of Generatin Manse Rent Charitable Actwili85 Governance Costs Funds- 87 Excess of Reeelpts over Payments br Ihe Ye Belore Translers Transfers exce55 01 Receipts ov•r Payments lof the Year 10,173 Pa￿6 B(nk & Dep05M Bak￿CeS Brouw Fo￿ard Funds FuDdts" Tota] 25,302 MK)vements in Year 2226 2.226 CaThled Fonvard 27.474 27.)28 Inveslmenls Mkl Valu• (Cosl: £7989.47) 16.6 16.625 Assels Unb4￿ked Credlts Total Llabllttles Uncoshed Chequ•s Shothdl In M&M Tolal -i43 -i43 The A¢counls were apyoved by the Kkk knsion on f of the fik Session: Sesslon CteFk Poog 7 Accounkng Year 2024 Analysis of Donalions WFO non Gift Aid WFO Gltt Aid Tax Recovered other Donalk)ns Open Plate Unreslrfded Reslrfcled Endo¥mienl F￿d5 Total 2023 7.103 7.103 7,654 4.379 5,762 2572 7.437 7.745 4.379 5.762 2.572 12,576 2.625 Tolal 27,470 27A70 30.383 Andysls of Payments Cost ol Generalng FLVKIS - Manse rent to 121 Investment Manag8r5' Fees Off ering Envelopes Total 87 87 87 87 Charilable Aclivtlo$ Ministries & Mission allocolton Locum Salary Presbytery Dues Additional Expenses Locvm Expenses Pulpil Supp staffing Costs Fabric repaws and Maintenance Council TAX Heat & Ilght Insurance Hall hwe Church Office Orgon & MLISIC other Expenses 14.758 9.962 14.758 9.962 555 13.059 5.649 555 664 960 3.773 960 3.773 960 1.846 4.636 4.1&5 4.636 4.185 1,131 3,992 733 733 3.719 Total wTrthovl Envelopes Tolol wlth Envelopes Page 9 40.020 40.107 40.020 40.107 31.576 31.576 Minister's stipend All Church of Scotland congre8ation5 contiibute to the Nation￿ stipend Fund whTch beaFS the costs of all minister's sttpends and employer's contributions for national insutance. pension and h￿sing and loan funil Ministers. stipends are paid in accotdance with the nation￿ stipend scal< which is rdakd to ye&rs of service. For the year 2023 the Minimum stipend was ￿700 Stipend (in 5th and subsequent years of service) ￿£3% 69 Collections for Third Parties 2024 2023 Sponsor of Mariam Diwf 240 240 240 240 Accounting Policies a) The Acci)unts have been prepared OD a basis b) Heritable properties consisting of the Parish ¢hurth and the Manse not iecorded in the Accounts. The title deeds for these properties are held by the Church of Scotland General Ttustee5. c) Most fabiic expenses are charged thr(X￿ the General Fun