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_N18￿TIvE_[￿FQ￿￿Q
Charlty Name.. Church of the Nazarene Troon
ChArlty Reglstratlon Numbor.. SC012766
Congregatbon R￿erence 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 130v￿lNAHCE
Governing Document
The Church 1$ admlnistered In accordance with the lemis of the Deed of Constitution.
BE£B￿￿ENT AND A_P_P9￿1 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.
Q￿NISh.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 g￿￿p 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 b￿1gets (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 s￿H￿aY 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 st￿MI￿rdS 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 I￿egUlarl11es.
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 respo￿lbIlItIeS of tnistse and ex•mlner
The charity's trustees are responsible for p￿paratIon 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