THE CHURCH OF SCOTLAND KILLEARN KIRK RECEIPTS AND PAYMENTS ACCOUTrITS FOR THE YEAR ENDED 31 DF.CEMBER 2024 Congregation Iyumber: 231413 Scottish Charity Number: SC012140 Killearn Klrk (Churth of SltIalld)
Trnstees. Annual Report Year ended 31 December 2024 The Tn¢¢$ present the annu rert and Y4¢counts for KilleAm Kirk for the year cnded 31 December 2024. RefereD¢¢ and Admlnls¢rativ¢ Infonnation Charity Name Ch&rity Registration Number: Congrcgation Reference Number: Killrdrn Kirk {Chwch of Scotland) SC012140 231413 conta Addrcss: IDdepeDdent Examiner Jennifer Irvine CA Bell Barr & Company Chartered Accounianis 2 Stewart Street Miln8avie Glasgow G62 6BW Bankers Bank of Scotland. 2 Stsiion Road. Miln8avie. G62 8AA
Slrncture. GoYernaD¢e ¥nd Mangernent Goverlllng Dotllmenl The Church is admini5t¢rcd in accordance with the iernis ot the Deed ot"Constiiulion. Recruitment and Appoinlmetsl ofTruJt¢ Members ofthe Kirk Session are the charit), trustees. The Kirk Session member5 are the elders of the Church and are chosen from those rnembers of the Church who are con5idcred to have the appropriaie gifts and skills. Orgaoisationxl Strncture The Kirk Session is chaired by the Miniser and meets seven times in a year. Certain re5ponsibilitiesare delegaied io ihe Finunce Commiiiee and Property Committee hnd other Committees as appropriate. The Kirk Session TS Tesponsible for the spiritual affairb within the Church. Objtttives Aellvities The Church of Scotland is Trinitarian in doctrine, Reformed in tradilion and Presbyterian in policy. It exisis to glorify Clod and to WOTk for the advCeMen1 of ChTi5t's Kingdom throughout the world. As a national Church. it ocknow'ledges o distinctive call And dury to bTing the ordinance5 Qfreligion lo the people in every parish of Scotland IhTough a lerrilorial ministry. li co-operdles wilh oiher Churches and variuus clumenical bodies in SLoiland and beyond. Killcurn Kirk tlm5 D Sunday School. know'n as '"KiTk Kids The Guild meets foTmi8htly during ihe autumtvwinler Session. the Book GTOUP meets rebiularly. there are weeklv prayer meetiDbiS and other smuller tocus groups dIu351nS spccific subjects meeling throughout Ihe year. A¢hAeYemenls Dd Pcrforman¢e Killeam Kirk was linked with Strathblane Parish Church on 21" March 2024 with a se place on 25, April. We look forward to working iogeiher in many 8reas of.mission. approved by both churches lo be ihe minister ot Strathblane and Killeam. The linkage means ihai there are ddilional rcquirements on ihe minisier to aticnd the Iwo Churches on a Sunday morning, along with all his other commitments. Sunday mvrning services are held al l Oam in Killearn, with Siraihblane service held at I1.30am. The Sacrament of Holy Communion is held four limes a year. The Chuffh services are re¢oTded and are available on Ihe Killearn KiTk website while sociol media infornis Ihe Lornmunity of the church service5 and special events. nf linkyve taking Killearn Kirk prides itself in bein8 a welcoming ¢hur¢h and it is gratifying thal volunteers are willing (o provide 8 friendly welcome at the door. This vital ministry sets the tone for the conBre¥atton a5 they prepare to receive and participale in Ihe Service. Therr are '5h(yo15 of gromqh, within ihe congT¢gation with new paTticipants joinin8 us and becomin¥ parl of our worshipping family and bTin¥ing iheir own gills and tslenl5. We are indebted to the llIng volunteers that ensure everything is done. Amongst the many tasks involved are- building maintenance, audio visual. the decorntion of the church. delivery of flowers from the sanctuary to recipients in the ¢ommunily. also ihe preparation of ihe weekly notice sheets and ihe edilingv and delivery of the church mazIne. plus all thc other liltle jobs Ihat n¢ed doing and sornetime5 go unnoticed. Our safeguarding coordinator ensures ihai. even in a church community. wc aim to ensure that we minimise the risk of harni occurring ¥J)d hal'e a safe church for all. Sunday worship is enhanced by the choir ablv led by our organi ia] Services. such as Easier, Christmas. Sanctuary services. etc. are held at various times ol Ihl )". O£i¥ 4Jf ihe speci815ervices ihat was held durinLy the year wa5 a rc-dcdicalion servicc foi Killearn War Memorial on Sunday 28 April 2024 with ihe passin of years since the war memorial was dedi¢aled.
A building feasibilitN' st! commis5ioncd at the rrquest ofihe Church of Scotland has now been complLd. Th¢ Kirk SLssion %i"ill be rel.ie]MgI Ihe opiions coniained Iherein. It is anliiitmted ihai thc audio visual tsnd sound upgrAde will be cvmpleled in ?025. The halls are regularly used by church and communiry organi5aiions &s w¢ll a5 ad hoc requests for parties, fvnerdl purveys. etc. Our chuY¢h ts here for an>'one in need. and we are here for people in their moments ol" sadness and times of jo),. Our sinall pa510rn1 Care leani doe51ots of caring activities behind the scenes ii'iih the prdyer Liroup otyeriiig suppon and encourag)emeni for oih¢rs. The Guild provides a varied programme of MeIng9 and rnises money for ihe Guild projccls and the church. while Killearn Kirk continue to support Startup Stirling tor the foodbank. Salvaiion Arniy ChrIStsn Appeal. Blyihswood Care Shoe Box AppLal. dnd some other small charities. We extend our (hanks io Iir his earingi and ¢ommitmeni 10 his miiiisin. in Killearn. Like IDany minislers he also ha5 3diliiiiin81 ohli&yalions in th¢ psb}leT. In NovemkK'r 13rd year rninisir), student. joined us on & six-month placemenl. We give thanks to all ihe volunte¢rs and congre8alion for all their support as we move throu8h ihe journey OF change and of challenge. Ststement of Risk M•n*gemeDL The pri1paI SOU¢S of income are through the monthly standing orders. online giving and freewill offering. Income is also Lreneraied from donatiuns bui are noi guaranleed. The congrcgation is mosilv in ihe upper age Liroup. and we are engaged in crealing a ministry ihal w511 suii a younger age ¥TOUP and one that will encornpass all a&es. The biggest single cost to KilleArn Kirk is the annual Giving lor Groviih conlribution whi¢h is required to be raised before w¢ meet the costs ot" running Ihe church in Killearn. Oiher cosls Lan b¢ variabl¢ largelv de[ndent on ihe requircment for property mainienance. utility cos15 and mission work wiihin ihe parish. Killearn Kirk mainlttins a Icv¢l of reserve. Statement of Trujtees, Re$pon5ibiiiiles The members of the KiTk Session musi prepare financial statements which give eftou¥h delail io cnable an appreciation of the of the income ond expenditure &t all Kirk Session meetings. The members of the Kirk Session (Tru51ees} are responsible for keeping propcr accounting record5 which. on request, must flect the position of th¢ church ai ihat timc. This must be done to ensure that the financial statements comply with the Charities and Trustees Investmeni (Scoiland) Act 2005, th¢ Charili¢s Accounts (Scoiland) Rcgulaiions 2006 and the Reu)ulation5 Ancni Congregaiional Finance approi'ed by Ihe General Assenibly of the Church of Scoiland in 2007. They are also re%punsible lor %af¢giuarding Ihe asse15 of th¢ Church and must takc reasonable 51eps for the prevenlion andl or deiection of fraud and oiheT irreBularilies Res¢rYes Polley It IS tlic policj. of ihe irustees to hold t"und5 a5 deemed oppropriot¢ for the wnning. mission. and niainienanee of the Kirk. -rhe ireasurer ensurL's thai ihc Lnisllrs are a.are of th¢ income and cxpenditure at all Kirk Session mcetings. The iTUStees are a.are that thc cost of fabric ¢xpcnditure is and il'ill be of incre&sing concern in the ture. but it is felt that the lev¢1 of unr¢slri¢led funds and ofthose held oil our behalf by thc Chur¢h of Scotland iii Edinburgh are sutlicienl tor th¢ immediate ttiiure.-Fhe position is rel'ie.e uii wi onLpoing b&%15 as ihe Propen!. Committee report al each session meeiinb7 01- repair and niainienance 'ork required inLliiditlbS Losling• An archiiecl. recommended b). Ihe Church of S¢oiland Geiil'ral Trustees. il'as engjaged and h( conipl¥?ied a feasibility study for the church building complex including accessible access al the froni door and session
house. The improvemeni of the audio visual and recording instsllation. is still ongoing. Funds are available to facilitate these works. Flnncil Revirn Although bank balances de¢re&sed from £15.99110 £11,530 this w&$ after net sales of slwes totalling £1548 d the transl"Lr Vl-£12.) io tiindb held on our behall'b!. IhL GLneral Tntslees in Edinburgh. The General Fiind which Lob'ers lh¢ da!'_io-day running* of the church had a deficii of £ l O.)91 {£15.769). Totsl funds are made up a5 follo%¥s- 2024 21n3 Unrestricted Funds £134.575 144,197 Restricted Funds £150.032 150.046 Funds held by Edinburgh £192:946 166.180 Totst £477.553 460.423 In 2022 Killeam Kirk paid £24.970 in advCe to a local supplier with whorn we had previous dealings for the supply of audio equipment. and this was charged to Fabri¢ F. The supplier has failed io supply the equipment. and we are continuing io pursue the matter. Approved bv the Trustcesand Sign on their behhlf by: Sc3sion Clerk Kill¢hrn Kirk. I l March 2025
Report of the Independent Examiner to the Trustees of Killearn Kirk I report on ihe accounts of the charity for the )'ear ended 31 December 2024 hleh atE sei oui on pages 7 to I l. Respertive responsibilities ofTruslctS and Examiner The charity's trustees are responsible for the prepaiaiion of the accounts in accordonce with the ternis of the Charities aDd Trnstee Investrnent {Scoiland) Aci 2005 and the Charitie5 A¢counts (Scotland) Regulations 2006. The charity trustees consider that the audil requiremeni of Regulalion l O(l)(d) of the Accounts Regulaiions does not apply. li is responsibilil), lo L'.xarnine the accounts as required under stIOn 441 l Kc) of the Act and to state w,hether particulaT matters have conie to my attention. Basis of illdepend¢nt examiner's statement My examinalion is carried out in a¢cordance w'ith Regulation I l of ihe Charittes Accounts (Scotl8nd) e¥ulations 2006. An examination includes a revieK' of ihe accounting records kept by the charity and a Loniparison of'the aciounts presenied wtih ihose COrdS. It also includLs consideration of any unusual items or disclosures in the a¢¢uunis and seeks explanalions from the irnslees Lonc¢>rninbJ any such rn8tlers. The pro¢edures undertaken do not provide 811 Ihe evidence ih8t would be required in an audit. and consequenily I do noi express an audtl opinion un le view given by the accounts. Ind¢peDdent examiner's Slxlemenl In Ihe course of rny examination of the statement of accounis for ihe year ended 31 December 2024 no matteT has come 10 my attention th'hich giTr'es me reasonable cause to believe that in any material re5peci the requirement5: to keep accounting records in accordance with Section 441 l Ma) of ihe 2(N)5 Aci and Regulation 4 of the 2006 Accounis Reyulaiions. and to prepar¢ accounls Ii'hich accord wilh the a¢counlin¥ records and complv wilh Regulaiion 9 of the ?006 ALLounis Regulaiions have not been mct. or to which. in my opinion, attention should be drawn in order to enabl¢ a proper understanding of the accounis to be rea¢hed. klell Barr & Lompiiny Chartered Accountant5 2 Stewart Street Milngavie G12SL)OW G62 6BW IIth 2•lS
KILLEAILN KIRK Receipts #Dd Paymtttts for Yr ended Dt¢¢mber 2024 I'•rewtit(¢d RstrleYd Tot31 Twxl FuDds )onatJonJ wdDeposff in¢oM Reetyts froth Gen¢td . nJ%ftes S Of Sh*5 66) ?9 ).'5 Qthef-itathii
1 14464 119.198 45.698 16 96 Pi%Thenr$ 10 Genrf41 nurets Cosr of Gpnorntiu2.'uod5 Goi'em&t Co115 T•ul 3P.486 16-. J<- 144.190 18.0-.71 14.4611 o¥+ Tra*i&rJ 18.0-11 14,4611
KILLEARN KIRK ststemeDt of Baltt¢u at 31 Dtcernber 2024 R8ti•Cttd OPENTrL &4L.{ICTS 14.9)0 t55 of t+cryts ¢i'erpa!Theftts 74 CLOSe4C k4LINCES Jijy) DITSTIIEN1S AT ILIRKTT I'ALIT Tu Rtco%'erabl 1'_4T Recoi'erable oi,. 99 I'5e of PrtNst5 I S¢Athblan¢ .401 89: LL4BILmt5 4w*¢•ffl•nT F••1 Ropxs &.K"aYen=¢ Tot•I Llablllthi 49.ys t961 The Account8 were approved by the Kirk Se&sion on 12th March 2024. For and on half of the Kirk Session . Tre&%urer ession Clc
KILLEARN KIRK Notes to the financial statements for the year ended 31 December 2024 l.Trusttt Remumer#tloo #nd Reknted Prty TrAnsetioDs One trust¢e had a personal inleftst in transactions related lo produclion ofthe Kirk magazine io the value of £349. The irusiees were reimbursed expenses in respect of necess8ry church supplics to the value of £8.525 which included minister s iravel. ielephone and manse council tax of£6.809. 2.Mov¢m¢nt in Fumdj .41 ar l.1.:4 R¢sour¢es 11. J• •4 *rno onli. l-8117 led F•wds General er¥ertti' 0rn4n Ilamttnartce ission Fabn: 94.4-1
99 1-.92> .4)6 51 4.61i 9J 59- Rtsrriertd Fulld lo•i"er Fund TiaidcrJft 'tlen lame50n Bequt5f TOT.4L FLThTrS 14J19 J 131A90 Purposes of Fund$ Rest Thc Helen Jamieson Bcque51 is lo be used for the provision of facilities for youth members of Kill¢4rn Kirk. Killeum Kirk Guild 15 at) opcrating account for receipts, cxpenses and donations made by ihe Guild. The Flower Fund is used io buy flower5 fur (he deLoration of the Church. The Traidcrafi Fund is used for the purchase and sale of Traidcraft goods and lo make donations to Ihc Church overBeas. The Fabric Fund 15 used for the fflainl¢nance of ihe Chur¢h. the Mansc and thc Church Halls and for the replaceinent of equipmeni. The Erner8ency Fund is used for exirnordinary expendTiure or lo assisl oiher Unrestricted Fund5. The General Fund 15 uscd for congregational purposes.
3.INCOME & EXPENDITURE BY FUND iesTRICTt Gf4[RA.. ORGX Su> I TOTAL INIOME 661¢ b65 i ajuo IT4•(0¥e Jg: 455.. TtrtsIDwallon% 7ca 70( 75 961 857 98 -.(cty4. 175 r)t41 (hull. Arli¥hl•% 13.E40 4671 17911 TQIALINCOVE 275 2.4Q 4612 10824) IXPENDiruii '(••1 G•••r. Fur 594 YSryJ LJJ r•yC j-.er.' D..•i 4£: oih•i thoI1vrI 4.J$Y 4398 1.615 2407 1512 4v¥ttNIM¢Casts TOI 399 2IG7 .A763C' .3S467 3)26 )7 Sd6)1 .1251 275 65 1.9pi 427 513$ 865L. .652.. Y36 7923
Minister's Stlp¢Dd All Church of Scotland congregations contribiiie to the Nalional Stipend Fund iihich beats the costs of all rninillers. stipends and employer's coniribulions for national insurdnce. pensii)n and housingi and loan fund. Miiiisiers, stipends are paid in accordance with Ihe Naiional Stipend Fund rates-minimum Stipend- £31.462. M&ximum Stipend in 5th and subsequent ye8rs of service - £38,884 S.Funds Held ol Bebalf of the Congregation by tht chUb of SlIAnd GeDtral Trnstees 03 C'.4prr.4L.4CCOITh18 Fulld Markn l Aluti Consobthitd Fabn"c Fund 90.69J 9j.g!1 Cntht Btses held at il D•ceuthi 93.0 J REITSIT.4CCOiThIS Openini Bthnei-Fabnc Fa iertsi aDdDiiidtrtds and Il)s¢ Rent Lt55 DI1 Closfftg Bth*- Fabn'c Fund i460 j.J76 TOTAL FiThTIS 101.783 94.488 In addition to the aVe. The Investors. Trust have £91,163 (2023 £71.592) invested directly in th¢ Groi Fun(VDcposit Fund- available for either capital or revenue expenditure.