Charrty Number.. SC012766 CHURCH OF THE NA2ARENE TROON TRUSTEES, AND INOEPENOENT EXAMINATION REPORT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024
Church of the Nazarene, Troon Contents Page Page Trustee Report Independent Examination Receipts and PawY)ents accounts Balance Sheet Notes to the accounts 8-11
TRUSTEES ANNUAL REPORT YEAR ENDED 30TH SEPTEMBER 2024 The Trustees present the annual report and account8 for the year endlng 30th September 2024 EFEREN E AND A.DIII_N18TIvE_[FQQ Charlty Name.. Church of the Nazarene Troon ChArlty Reglstratlon Numbor.. SC012766 Congregatbon Rerence Number: CR42776 Contact Address.. clo 27 Leven Road Troon KA10 70X Trustees: Chureh Tre8surer". Clerk to the 80grd'. Minl8ter.' (June 20241 ChiJrc.h Leadprshii) INDEPENDENT EXAMINER BANKERS Virgln Money 30 The Foregate Kllmarnock KA1 1JH
CTURE 130vlNAHCE Governing Document The Church 1$ admlnistered In accordance with the lemis of the Deed of Constitution. BE£BENT AND A_P_P91 DIEIJLQEIBllgTE.f$ The Trustees of the Church shall be no fewer than three nor more than nlne in number. They shall be elected from among the mombern of the lo¢al church to serve for the next church year and untll their successors have been elected and quallfled. In Bll cases where tho clvll law réqulres a speclfiG mtxle of 8lectbon of church truste•8, that mode shall be strlcuy followed. Where no pariicular mode of electlon Is requlred by civll law the trustees shall bé elected by ballot At the annual meotlng of the local church or at a special meetlng duly called lor thot purposo. Th• (knle8 ol TnMtO0: To hold the title of church property and manage 11 AS trustees of the local chufch, where the locAI church is nol in¢orporated, or vhTrere the civll law requlres It. or where for other reasons It is deemed best by the dlstrlct Superintendent or the Dlstrlct Adv180ry 808rd, subject to the guldance and the r8strlctlon$ as set lorth In 1024.3 of the Manual of the Church crf the Nazarene. To glve guldance to the development of tho phy8lcal focllltles and to flnanclal plannlng, unles8 Ihe church ky)ard has provlded otherwise. To glve Spgclal attention. under the dlr•ctlon of the church board. to ralslng monwi for the support of the church and of thè pastor. that helshe MAY be free from secular care and anxlety and 9ivo her8elflhlm8olf wholly to the work of the mln18try. For falthfulness to thelr tru8L the trustees 8hall b8 amenable to the local church. They shall report to local annual church mgetlng. In the Interlm of annual church meetlngs, Ihoy shall make reports to the church board of vthlch they are a part. A vacancy In the office of trusteè may be fllled by the loGal church at a dufy called church m8etlng. QNISh.T1ONAL .STRUCTLIRE The church Board Is cholred by the Pastorlchurch Secretary and it met 11 tlmes thls year. Certain responsibllitles are delegated to the Trustees in regttrd to flnance and fabrlc. From June. we no longer needed the services of a 8roker as our Church Manse Is now occupled by, our Paslor. There Is no rental charge and CounGiI Tax Is the responslbllity of Ihe Church.
Other responsibilities are delegated to the Stevrards for evangelisffl & outreach and local church developmenL DA TivmE The church of the Nazarene Is Holiness In doctrlne, Wesley8n In tr8dltion. It exists to glorlfy God and to work for the advancement of Christ's Kingdom thrrAffjhout the world. As national church, It acknowledges the dlstinctlve call and duty to bring the message of the Gospel Jesus Chrlst to every locale where we are situated. We cooperate with other churche8 in various ecumenical bodies in Scotland and beyond. within this church. services of worship are held each Sunday mornlng wlth addltlonal services throvghout the Christian Year. for example. Prayer Services. Family Services, Eoster Service. Chrisimas Services and spec•al local church led outreach. Communion Servlces are held rnonthly wlthln morning worship. There Is a mithweek meetlng for prayer., fellowship and Study. A minlstry team lead services within a local Nursing Homes. These services are open to everyone of falth and none. The church seeks to provide spirltual care for 8 community of 7,000 households withln Its bourrflarie$ and $0 provldes the practical needs and cares of the wlde age group vlhlch we Serve. We contlnue to Ilve stream our mornlng seTvlc6s maklng thèm accesslble to all. The church contlnue8 to be Involved wlth the Tnx)n Communlty Project called Mlcah. We facllltate 8 group called'Drummlng Up. Troon communlty drum clrcle whlch uses drums to help enhance people's mood and overall wellness. We havo a group c8lled'M¢>Mentous.' a Health and Wellbelng group whlch meets In our Church once per week. We hosted a Spa E¥enlng for people In our Communlty. The average church attendance Is 40 The church fufflls its role ¥11 as 8 carlng orgont$8llon for people ol all ages and physlcal ablllties through hospltal visltatlon. nursing homes and prayer time. We continue to live stream our morning seTvice3 them accessible to all. We continue to be Involved wlth the Mlcah proJecL Helplng to facilitate 'DnJmming Up. Troon community OTUM Circle. Helping to facllitate the new Health and Wellbelng gp which meets In our Church. In November. we participated In the annual Vlintertaknmenf Community Progfamme of events in the town. We hosted The Bethlehem Experlence.. whlch saw well over 250 people Joln us as we $hared the Chrlstmas Story.
FIN.AN.C.IAL BEYA& Denominational b1gets (includln9 a hlissk•nary Budget) afe pgld to the Dlstrlct Church annualty amounting £3.411 PayroltlPenslon Set up Fees for our new Pastor £250 Remov81 and travel expenses for Pastor £1976 Washlng M8chlne for Manse £349 Donatlon to District sHaY School Camp £100 Donation to Muirhead Prlmgry SclKJoI £100 Ternple Spa community outroach £200 Blble Society £50 RESERVES POUCY The unrestrlcted fwKl$ of the church at the 8tart of the flnancijl year £50.231 The rè$er¥•s at thè ènd of the Flnanclal year In the General Acc¢)unl are £62,295 The opening restrlcied resor¥•8 £632 and the closlng reserve £171 8TATEIIE14T QF_TBIIVE.ES RESPONSIgILITI Charlty law requlres the trustees to prepare Ilnanclal statements for exh finanacl81 year whlch show • true and fair vlew of the state of affalr8 of the charlty and Its flnanclal actlvltles for that perk>d. In preporlng Ihose flnanclal statements, the trustees are required to: •> select sultable accountlng and then them a$1318n11y. + rnak¢ judgements and estlmates that are re830nable and pnMlenL. •> state whether appllcable ac¢ountlng stMIrdS and slatements ol recomrn•nded pr8Ctice have been followed, subject to any departures dlsclosed and explalned In the flnanclgl statements: <• prepare the flnanclgl slatements 4)n the golng concern basls unless It IJ Inapproprlate to presume that the charity wlll contlnue In operntlonal •xlstence. The trustees are responslble for keeplng propor COuntIng record5 which disclose wlth reasonable accuracy at any time the Ilnancial p>sition of the charity and to enable them to ensure that the financlal statements compty wlth the Charity and Trustee Investment (ScotiarKII Act 2005 and the Charlties Accounts Iscotlandl Regulation5 2006. They are also responsible for safeguarding the assets of the charity and hente for taklng reasonable sleps for the prevenllon arKI detec14 of fraud and other IegUlarl11es. Approved by the Trustees and slgned on their behell-
Independent E¥aminer's Report to the trustee of Church ot the Naiarene. Troon I report on the accounts of the Trust for the year ended 30 September 2024. whith are set out on pages 6 to 11. Respertlve respolbIlItIeS of tnistse and ex•mlner The charity's trustees are responsible for pparatIon of the account5 in accordance with the terms of the Charities and Trustee Investment15cotlandl Act 2005 and the Charitie5 Accounts Iscotlandl Regulations 2006. The chaiity trustees consider that the audit requirement of Regulation 10111 lal to Q of the Accounts Regulations does not ap. tt is my responsitHlity to examine the accounts a5 required under section 44111 Q of the Act and to state whether partrcular matters have come to my attention. sls of independent eM•mlner's report My examlnation is carried out in accordance with Re8ulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accountin8 retords kept by the charity and a comparison of the accounts presented with those fecords. It also includes consideration ol any unusual items or disclosures in the accounts. and seeks explanations from the trustees concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent examlner's 5tst•menl In the course of my examination. no matter hès come to my attenti¢)n: 111 which elves me reasonable cause to believe that in any matefial respect the requirement5'. to keep ¢)untIng records in Kcordance with section 44111 lal of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations,. and to Pfepare account5 which accord with the accountlng records and comply with Regulation 8 of the 2006 Accounts Re8ulations,- have not been met,. or {21 to which, in my opinton, attentTon shotjld be drawn in order to enable a proper hed. liidep?rTrdt-"Tit Lxainii)er 09-Jan-25
Church of the Nazarene. Troon Statement of Receipts and Payments for the year ended 30th September 2024 2024 Total Funds 2023 Total Funds Unre5Virted Restricted Funds Funds Donatlons and fundralsing Income from charity activity other intome re50Urtes Interest 28,093 1.453 4.676 1.611 28,093 1,453 4.676 1.611 29,679 2,517 7.034 670 35.833 35.833 39,W) Tot•1 R•c•lpts 14.943 262 9.024 11,850 640 9,528 C05t of charitable actiwties Grants and donations Go¥erance Costs 14.943 262 8.563 461 22,018 17.881 Tot•1 P•ym•nts Excess receipts ower payments beft>re transfer 23,769 12,064 . 461 461 24.229 11.603 TfAnsl•rs Gross transfer between lunds N•t Mowrn•nt In lunds 461 11,603 17,881 12.064
Church of the Nazarene, Troon Statement of balances as at 30th September 2024 Note 2024 2023 rren Bank 62,466 50.863 62,466 50.863 Opening balance Surplusloeficit IOT period 50.231 12,064 62,295 29,525 20,706 50.231 Opening balance Surplus/Deficit for period 632 461 171 70 562 632 62,466 50,863 oproved by the board on the 9 January 2025, and authorised to Sl8n on behalf by.. I reasurer
Church of the Nazarene, Troon Notes to the accounts For year ended 30th September 2024 The church insurance policies includes Trustees Indemnity insurance for all the trustees. No other remuneration was paid to the trustees or any the connected persons during the year12023'.Nill. Unrestricted funds are expendable at the dlscretion of the trustees in furtherance of the charity objectives. Restricted funds may only be used for speclfic purposes. 2024 2023 TSthes and offerings Covenants Gift aid rebate Donations Wintertainment South Ayrshire Woman's Aid 14,630 9,290 3,629 494 14,735 8,330 4,909 1,285 50 420 28,093 29,679 NMI Mother & toddlers 1,453 2,514 1,453 2,517 Chltrch rental 4,676 7,034 4,676 7,034
Church of the Nazarene, Troon Notes to the accounts Icontinuedl For year ended 30th September 2024 2024 2023 Interest 1,611 670 1,611 670 Domestic budget Wages Assembly expenses Speakers and musician Flower5 NMI table offering Bible society Community outreach NMI 3,412 6,365 932 1.915 168 3.575 1.501 2.190 177 50 50 257 1,254 2,468 192 loo 501 Wintertainment Prayer conference NMI budget Literature 1.095 14,943 11,850 and District Sunday School Camp DS love gift Christsnas gifts South Ayrshire Women's Aid Muirhead Primary school Assembly Table Offering 50 170 420 12 100 50 262 640
Churth of the Naiarene, Troon Notes to the accounts Icontinuedl For year ended 30th September 2024 io 2024 2023 rnan Church utilities Manse utilities Copyright licence Church maintenance Independent examiner Local expenses & sundries Insurance 2.639 1,306 3(N) 2,047 104 267 1.141 300 568 978 1.791 5,310 300 295 966 239 Manse repair 9.024 9,528 Church main account NMI 62.220 246 50,817 47 62,466 50.863 erv Church Reserve Opening reserve Church suplus/deficit for period 50.184 12.064 29,525 20.659 62.248 50,184 NMI Opening reserve NMI surplusldeficit for period 47 47 47 47 Mothers & toddlers r Openir)g reserve Transfer to other reserve Mothers & toddler surplusldeficit in period 415 417
Church of the Naiarene. Troon Notes to the accounts Icontinuedl For year ended 30th September 2024 li 2024 2023 IT Opening reserve Transfer from church re5er¥e Surplusldeficit in period 70 26 Opening reserve Surplus/deficit in perlod 632 461 171 632 632 mm nr Church reserve NMI reserve Mothers & toddlers reseThe 62.248 47 50.184 47 62,295 50.231 Media reserve & Media reserve 171 632 171 632 Total reserves 62.466 50,863