Scottish Charity Number SC012766 

REPORT AND ACCOUNTS 

FOR THE YEAR ENDED 30 SEPTEMBER 2025 

FOR 

, | 

CHURCH OF THE NAZARENE TROON 

## CHURCH OF THE NAZARENE TROON 

## Contents 

||Pages|
|---|---|
|Contact Details, Trustees and Professional Advisers|2|
|Report of the Trustees|3-4|
|Report of the Independent Examiner|5|
|Receipts and Payments Account|6|
|Statement of Balances|7|
|NotestotheAccounts|8-9|



Page 1 

## CHURCH OF THE NAZARENE TROON 

## Contact Details, Trustees and Professional Advisers 

## Contact Details 

Church of the Nazarene Troon c/o 27 Leven Road Troon KA10 7DX 

## Trustees 

Jean Devenish Treasurer George Devenish Mary-Ann Stell Clerk to the Board Jeanette Allan Kerry Cooper 

## Church Leadership 

Ryan Smith Jean Devenish George Devenish Mary-Ann Stell Jeanette Allan Kerry Cooper 

Minister 

## Independent Examiner 

R lain Gardner & Co Chartered Accountants 2 Bishops Park Thorntonhall Glasgow G74 SAF 

## Bankers 

Virgin Money 30 The Foregate Kilmarnock KA1 1JH 

Page 2 

CHURCH OF THE NAZARENE TROON 

## Report of the Trustees for the year ended 30 September 2025 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

Governing Document - The Church is administered in accordance with the terms of the Deed of Constitution. 

## RECRUITMENT AND APPOINTMENT OF TRUSTEES 

The Trustees of the Church shall be no fewer than three nor more than nine in number. They shall be elected from among the members of the local church to serve for the next church year and until their successors have been elected and qualified. In all cases where the civil law requires a specific mode of election of church trustees, that mode shall be strictly followed. Where no particular mode of election is required by civil law the trustees shall be elected by ballot at the annual meeting of the local church or at a special meeting duly called for that purpose. 

## The duties of Trustees: 

To hold the title of church property and manage it as trustees of the local church, where the local church is not incorporated, or where the civil law requires it, or where for other reasons it is deemed best by the district Superintendent or the District Advisory Board, subject to the guidance and the restrictions as set forth in 102-4.3 of the Manual of the Church of the Nazarene. 

To give guidance to the development of the physical facilities and to financial planning, unless the church board has provided otherwise. 

To give special attention, under the direction of the church board, to raising money for the support of the church and of the pastor, that he/she may be free from secular care and anxiety and give herself/himself wholly to the work of the ministry. 

For faithfulness to their trust, the trustees shall be amenable to the local church. They shall report to local annual church meeting. In the interim of annual church meetings, they shall make reports to the church board of which they are a part. 

A vacancy in the office of trustee may be filled by the local church at a duly called church meeting. 

## ORGANISATIONAL STRUCTURE 

The church Board is chaired by the Pastor/Church Secretary and it met 11 times this year. Certain responsibilities are delegated to the Trustees in regard to finance and fabric. Other responsibilities are delegated to the Trustees for evangelism & outreach and local church development. 

## OBJECTIVES AND ACTIVITIES 

The church of the Nazarene is Holiness in doctrine, Wesleyan in tradition. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As national church, it acknowledges the distinctive call and duty to bring the message of the Gospel of Jesus Christ to every locale where we are situated. We cooperate with other churches in various ecumenical bodies in Scotland and beyond. Within this church, services of worship are held each Sunday morning with additional services throughout the Christian Year, for example, Prayer Services, Family Services, Easter Service, Christmas Services and special local church led outreach. Communion Services are held monthly within morning worship. There is a mid-week meeting for prayer, fellowship and study. A ministry team lead services within a local Nursing Homes. These services are open to everyone of faith and none. The church seeks to provide spiritual care for a community of 7,000 households within its boundaries and so provides the practical needs and cares of the wide age group which we serve. 

Page 3 

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## CHURCH OF THE NAZARENE TROON 

Report of the Trustees for the year ended 30 September 2025 

## ACHIEVEMENTS AND PERFORMANCE 

## The average church attendance is 35. 

The church fulfils its role well as a caring organisation for people of all ages and physical abilities through hospital visitation, nursing homes and prayer time. 

We continue to live stream our morning services making them accessible to all. 

We continue to be involved with the Micah project. 

We continue to facilitate a group called, Drumming Up.' It is a community drum circle group using drums to help enhance people's mood and overall sense of wellbeing in our town and beyond. 

In November, we participated in the annual "Wintertainment’ Community Programme of events in the town. We 

hosted ‘The Bethlehem Experience,’ which saw well over 250 people join us as we shared the Christmas Story. 

We hosted a Spa Evening for people in our Community. 

## FINANCIAL REVIEWS 

The unrestricted funds of the church at the start of the financial year were £62,295. The unrestricted funds at the end of the financial year were £60,479. The opening restricted reserves were £171 and the closing restricted reserves were £446 

Denominational budgets (including a Missionary Budget) are paid to the District Church annually amounting £3,777 Bible Society £100 

Sponsored a child to go to Sunday School Camp £360 

Hire of Barassie Primary School for a summer ' Holiday Club’ £384 

Further expenses for the Holiday Club £470 

‘Wintertainment’ expenses £300 

## RESERVES POLICY 

The trustees’ reserve policy is to maintain unrestricted free reserves, i.e. unrestricted funds not committed or invested in fixed assets, at a level of approximately 9 months of normal running costs. This allows sufficient funds to enable the ongoing work of the Charity to be maintained. The unrestricted balance of £60,479 is above the required level of approximately £28,000. A review of the Charity’s reserves is undertaken at each Trustee meeting. 

## On behalf of the Trustees 

Jean Devenish Trustee 

Dated: 25 January 2026 

Page 4 

## CHURCH OF THE NAZARENE TROON 

## INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS 

| report to the trustees of Church of The Nazarene Troon registered charity number SCO12766 on the accounts of the Charity for the year ended 30 September 2025 set on pages set out on pages 7 to 9. 

## Respective responsibilities of Trustees and Examiner 

The Charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Charity Trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention. 

## Basis of Independent Examiner's Statement 

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the accounts. 

## independent Examiner's Statement 

In the course of my examination, no matter has come to my attention 

- 1 which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with Section 44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and 

- - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations 

have not been met, or 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 


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## R lain Gardner & Co 


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Chartered Accountants<br>2 Bishops Park GARNER & Co<br>Thorntonhall ON rs eR<br>Glasgow cnecowALL<br>G74 SAF 674 SAF<br>25 January 2026<br>**----- End of picture text -----**<br>



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## CHURCH OF THE NAZARENE TROON 

## RECEIPTS AND PAYMENTS ACCOUNT 

## FOR THE YEAR ENDED 30 SEPTEMBER 2025 


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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total|
|Funds|Funds|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|2024|2024|
|£|£|£|£|£|£|
|Receipts|
|Donations|z|35,244|1,443|36,687|34,222|-|34,222|
|Investment|income|1,251|-|1,251|1,611|-|1,611|
|Total|receipts|36,495|1,443|37,938|35,833|-|35,833|
|Payments|
|Grants|and|donations|3|4,095|1,586|5,681|7,150|-|7,150|
|Charitable|activities|4|33,277|171|33,448|16,319|461|16,780|
|Independent|examination / governance|350|-|350|300|-|300|
|Total|payments|37,722|1757|39,479|23,769|461|24,230|
|Net movement|in funds|before|transfers|(1,227)|(314)|(1,541)|12,064|(461)|11,603|
|Transfers|between|funds|(589)|589|-|-|-|-|
|Net movement|in|funds|after transfers|(1,816)|275|(1,541)|12,064|(461)|11,603|

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Page 6 

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## CHURCH OF THE NAZARENE TROON 

## STATEMENT OF BALANCES 

| 

AS AT 30 SEPTEMBER 2025 

||General|Restricted|Total|Total|
|---|---|---|---|---|
||Fund|Funds|2025|2024|
||£|£|£|£|
|Balance at 1 October 2024|62,295|171|62,466|50,863|
|Excessofreceiptsoverpayments /(paymentsover receipts)|(1,816)|275|(1,541)|11,603|
|Balance at 30September2025|60,479<br>446<br>60,925<br>62,466<br>=—=—————————E—_——_—_———EESSSS]|]]S|]=|=—=====_<br>==||||
|Cash and Bank Balances|||||
|Virgin Moneycurrentaccount<br>VirginMoneyMissionaryaccount|60,479<br>:|446|60,479<br>446|62,221<br>245|
||60,479<br>446<br>60,925<br>62,466<br>—_—_—Sa————E—>EXK*~—__&x&{x{&x{#K{*xK{#K{K{<br>>>——_—_—>—>—>——~Se>~~~~>>~>:||||
|||2025||2024|
|||£||£|
|Assets (note 6)||365,140||365,656|
|Liabilities(note7)||100||350|



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Approved by the Trustees on 25 January 2026 and signed on their behalf by: 

Jean Devenish 

Treasurer 

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## CHURCH OF THE NAZARENE TROON 

## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 

## 1 Basis of accounting 

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 

|2|Donations received|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total||
|---|---|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|Funds|Funds|Funds||
|||2025|2025|2025|2024|2024|2024||
|||£|£|£|£|£|£||
||Gift-aided offerings|19,417|-|19,417|9,290|-|9,290||
||General offerings and donations|9,188|225|9,413|15,174|-|15,174||
||Gift-aid received|5,656|-|5,656|3,629|-|3,629||
||NMI donations|-|1,218|1,218|1,453|-|1,453||
||Donations for hall use|983|-|983|4,676|-|4,676||
|||35,244|1,443|36,687|34,222|-|34,222||
|3|Grantsand donationsmade|Unrestricted|Restricted|Total|Unrestricted|Restricted|Total||
|||Funds|Funds|Funds|Funds|Funds|Funds||
|||2025|2025|2025|2024|2024|2024||
|||£|£|£|£|£|£||
||Gifts to District Nazarene Church||||||||
||(BIND)|2,579|1,361|3,940|3,412|Z|3,412||
||Gifts to meet charitable need|866|225|1,091|1,823|-|1,823||
||Gifts to visitingspeakers and||||||||
||worship leaders|650|-|650|1,915|-|1,915||
|||4,095|1,586|5,681|7,150|-|7,150||
||Gifts to external organisations and individuals are allocated by the Trustees, on the||||basis of need, are only made to those||||
||organisations and activities which are compatible with||the activities of the Charity.||No gifts were made to political parties.||||
|4|Payments relating to charitable activities||||||||
|||Unrestricted|Restricted|Total|Unrestricted|Restricted|Total||
|||Funds|Funds|Funds|Funds|Funds|Funds||
|||2025|2025|2025|2024|2024|2024||
|||£|£|£|£|£|£||
||Ministerial salary& pension costs|19,269|-|19,269|6,136|-|6,136||
||Bibles and evangelism expenses|97|-|97|589|-|589||
||Assembly expenses and travel|1,922|-|1,922|932|-|932||
||Council tax (Manse)|2,685|-|2,685|1,272|-|1,272||
||Electricity and gas|3,074|-|3,074|1,121|-|1,121||
||Repairs and maintenance|733|-|733|1,791|-|1,791||
||Computer and software|114|-|114|-|-|-||
||Insurance|874|-|874|978|-|978||
||Payroll fees|581|.|581|413|-|413||
||Telephone /broadband|290|171|461|-|461|461|||
||Stationery and printing|103|-|103|60|:|60||
||Cleaning|1,280|-|1,280|1,121|-|1,121||
||Subscriptions|520|-|520|300|-|300||
||Holiday Club and local events|1,142|-|1,142|1,188|-|1,188||
||Christmas gifts and meals|411|-|411|250|-|250||
||Other expenses|182|-|182|168|:|168||
|||33,277|171|33,448|16,319|461|16,780||



## 4 Payments relating to charitable activities 

## 5 Trustee renumeration and expenses 

No remuneration was paid to the charity trustees during the year (2024: £nil). Travel expenses of £887 were paid to 2 trustees to facilitate attendance at The Church's District Assembly (2024: £469). 

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## CHURCH OF THE NAZARENE TROON 

## NOTES TO THE ACCOUNTS 

## FOR THE YEAR ENDED 30 SEPTEMBER 2025 

|6|Assets|2025|Fund|2024|Fund|
|---|---|---|---|---|---|
|||£||£||
||Church building (estimated value)|150,000|unrestricted|150,000|unrestricted|
||Manse (estimated value)|200,000|unrestricted|200,000|unrestricted|
||Fixtures, fittings and equipment within the Church building|10,000|unrestricted|10,000|unrestricted|
||Gift-aid debtor|5,140|unrestricted|5,656|unrestricted|
|||365,140||365,656||
|7|Liabilities|Unrestricted|Fund|Total|Fund|
|||£||£||
||Independent Examiner's fees for the current period|100||350|unrestricted|
||Therewerenocontingentliabilities.|||||



8 Related party transactions During the year, the Charity received donations of £4,320 from the Trustees (2024: £4,320). The Charity's insurance policy includes trustee indemnity insurance cover for all of its Trustees. 

## 9 Analysis of charitable funds 

|Analysis of charitable funds||||||
|---|---|---|---|---|---|
||2024 Balance|||Fund|2025 Balance|
||b/fwd|Income|Expenditure _ transfers||c/fwd|
||£|£|£|£|£|
|Unrestricted funds||||||
|General funds|62,248|36,495|(37,722)|(589)|60,432|
|NMI reserve|47|-|-|-|47|
|Total unrestricted funds|62,295|36,495|(37,722)|(589)|60,479|
|Restricted funds||||||
|Specific ministries fund|-|225|(225)|-|-|
|Missionary fund|-|1,218|(1,361)|589|446|
|Media fund|171|-|(171)|-|-|
|Total restricted funds|171|1,443|(1,757)|589|446|
|Total funds|62,466|37,938|(39,479)|-|60,925|
||2023 Balance|||Fund|2024 Balance|
||b/fwd|Income|Expenditure _ transfers||c/fwd|
||£|£|£|£|£|
|Unrestricted funds||||||
|General funds|50,184|35,833|(23,769)|-|62,248|
|NMI reserve|47|-|-|-|47|
|Total unrestricted funds|50,231|35,833|(23,769)|-|62,295|
|Restricted funds||||||
|Specific ministries fund|-|-|-|-|-|
|Media fund|632|-|(461)|-|171|
|Total restricted funds|632|-|(461)|-|171|
|Totalfunds|50,863|35,833|(24,230)|-|62,466|



## Explanation of unrestricted funds 

The Unrestricted Fund encompasses all income and expenditure relating to the primary focus activities of the Charity. 

## Explanation of restricted funds 

Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor or where funds are raised for specific purposes. The Charity's restricted funds are: 

The Specific Ministries Fund represents donations received for specific ministries. 

The Missionary Fund represents donations received for Nazarene specific ministries. 


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The Media Fund represents the balance of the donation received to be spent on broadband costs. 

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