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 Sl￿tIalld)

Trnstees. Annual Report
Year ended 31 December 2024
The Tn￿¢¢$ present the annu￿ re￿rt 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 Man*gernent
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 adv￿CeMen1 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 dI￿u351nS 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 m￿￿azIne. 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 complL*d. 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 Me￿Ing9 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¢ p￿sb}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 pri￿1paI 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.
Fln*nci*l 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 adv￿Ce 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 s￿tIOn 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 Y￿r ended Dt¢¢mber 2024
I'•rewtit(¢d R*strleY*d Tot31
Twxl FuDds
)onatJonJ
wdDeposff in¢oM*
Reetyts froth Gen¢td . nJ%ftes
S￿* Of Sh￿*5
66)
?9 ).'5
Qthef-itathii
>1
144*64
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 Bal*tt¢u at 31 Dtcernber 2024
R*8ti•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 P*rty TrAns*etioDs
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
IT￿￿4•(0¥e
Jg:
455..
TtrtsIDwallon%
7ca
70(
75
961
857
98
-.(cty**4.
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 th￿￿oI1vrI
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 chU￿b of S￿lIAnd GeDtral Trnstees
*0*3
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 F￿a
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 a￿Ve. The Investors. Trust have £91,163 (2023 £71.592) invested directly in th¢ Groi
Fun(VDcposit Fund- available for either capital or revenue expenditure.