REGISTERED CHARITY NVMBEK. SC013403
Re rt the Trustees #nd
Unaudited Fin#n¢i#l St*lemetti f r th Y
*r Ended 31st Au
ust 2025
for
Hol TrlDit Church
Brian R Smith, CA
29 Portlaftd Road
Ayrsbire
KAI 2BY

Hol Trlnl . Cbur¢h
Content$ of tbe Financial Statement$
for the Year En
ed31stAu
st 2025
P*ge
Report of the TrnsÉeeÈ
IndepeDdent Ex4miner'$ Rtport
Statement of Flnanclal Actfivitles
B*lartt¢ Sheet
Noles to the Fin*Dci41 Statsm¢nt5
7 ￿ 11
Detailed Statement of Finaneial Actlviti
12

Hol Trimitv Church
rt Ibf the Trustees
for the Ye4r Ended 31st A
ust 2025
We are a small, friendly ¢ongr¢8alioD whose objectiv¢ is to advance the mission of the Chtistian Church which is to
glorify God by proclaiming th¢ Good News of J¢5us Christ al￿ througb encouraging all p¢ople to have a personal
relationship with Him and ]lleD]bership in His family, supportiDg existillg church members by wi)rship alld prayer ar
also encouraging new Tnembeis to participate in th¢ life of the thllrch..
The members of the Vestry pr¢s¢nt their aEmual rq>ort together with the financi81 statoED¢nts for the ycar ended 31st
August 2025.
OWECTIVES AND AcfivITIES
A¢hi¢vemtttts tt￿d Performanee
Thc Church continues to make its faeilities avt4il&ble for use and providc worship for the whole community.
Plan5 for future peritsds
The Vestry will colltinue its range of prcscnt activities in the for¢s¢eabl¢ fvtutt.
Volunteers
The Veslry is grateful for thc lim¢ fr¢¢ly giv¢n by & itrg¢ nllmber of Volunteers without whom the ChuTch would be
ullablc to operate and undertake many of its a¢tivili¢$.
FINANCIAL REVIEW
Fin4Dci41 Re￿e￿
A loss of £9,267 arose during the year Q024 loss £2,039).
The Veslly has adopted a policy of tying ¢0 maintain 8 lev¢1 of unrestricted T¢s¢rv¢s $u¢h th#t, in th¢ ¢v¢Tht of a
significant drop in income, the Church would b¢ able ¢0 Enaiutain its ￿[rent l¢v¢l of activities for a reasonable period
until r¢pla¢¢m¢nt funding is obtaill¢d.
STRUCTURE, GOTrIRNANCE AND MANAGEMENT
Structure & Governance
In ternis of Charities and Trustee Inv¢$tm¢nt Iscotiand) A¢t 21K)5 and th¢ Chariti¢s Accounts (Scotland) R¢guiations
2006, the Vesty reports to the ¢ongregatiQTh a5 follows..
Holy Trinity Episcopal Chu￿h, Kilmarno¢k is a registered Scottish Charity {SC0134031.
It is a member of th¢ DI￿¢￿ of Glasgow & Galloway of the Scottish Episwpal Church and is in full
communion with tb¢ Worldwide knglican Church.
Th¢ SUE>erior authority is the Bithop of Glasgow & Galloway.
All of its affairs are governed by the Vestry.
Pagc I

Holv Trinit Chureb
Re
rt of the Trustees
(or the Year Ended 31st Au
ust 2025
STRUCTURE, GOVERNAf4CE AND TrL4NAGEMENT
Apptyititment of Vestry Members
VLsty members arc ele<ted or appoint¢d by Awiual General Mccting, ¢strblish¢d by Consiitution and und¢r Canon
Law of the Scottish Episcopal Church. Th¢r¢ is no fornial induction programmc, but ongoing guidance is given to
¢nsur¢ that vesty members are fomtliar with thc Chur¢h's values. and responsibilitie5 as th¢ d¢signated ttwtees of
charity.
AdmiDl$trative Strueture
It 1$ the duty of the Vesty to n)anage the iempornl affairs of the congregation with responsibility to k¢¢p th¢ fabrie and
property of the Church and other buildings in g[b[￿ working order and to look after th¢ finan¢es of th¢ cbuwlL
Ch•rftable Objectives Ind Aetlylties
Th¢ Church's principal activities include public worship in 58crdm¢nt and pray¢r. Chri$iian education. charitable work
and raisillg for local. national and inten)ational n¢¢ds, social m¢¢tillgs, predojniwdtely of the youd4 the elderly and
many tonmiunity groups of all ages.
Rlsk m4nAgem¢nt
Th¢ V¢sty ¢arries out risk llwlage￿ent revi¢ws in order to identify and to take action to mi¢igate such risks in¢luding-
I. COVID-19 pandemic and the impact on fiwd$ and Worship
2. Falling income
3. Ageing congregation- in Common with many ¢hur¢h¢s. Holy Trinity has an ag¢iDg congr¢8alion and r¢wgnis¢s the
need to engage with younger people.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
SC013403
Pritt¢ip#l #ddress
The Vestry
l Dundonald Road
KILMARNOCK
KAI IEQ
Trustees
Rev. H Joljnston
Seerethry
P Smith
R¢¢tor's Warden D Tamioek
People's Ward¢n E CopingeT
Lay Rep.
P Smith
Alt Lay Rep
S M¢Ghi¢ (resigned 3016125)
Tr¢asur¢r
I W¢st¢(Ftt
El¢ct¢d
A Srnitb
C McKeller
B Cowley (appointed 1110120251
Pag¢ 2

Hol Trinity Church
Re
rt of th¢ Tru51ee$
for the Year Ended 31st Au
st 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent ExAminer
Briall K Smirh. CA
29 Portland Road
Kilmarnock
Ayrshire
KAI 2BY
Approved by order of thc board of tru5t¢es on 16 November 2025 and signed on its behalf by..
I Weslcott- Trnst¢¢
Page 3

Inde endent Examiner'5 Re
Hol Trlnlt Church
rt to the Trustees of
I report on the accounts for th¢ year ended 31st August 2025 s¢t out on pages five io elcvcn.
The clwiry's tn￿tee5 are r¢sponsible for the preparation of th¢ accounts in aecordancc with the lern]$ of the Chatities
and Tmstee Investm¢nt (Swtland) Act 2005 and th¢ CI￿ltieS Accounts {Scotland) Regulations 2006. The charity's
stees consid¢r that the audit requiremcnt of R¢gulatiOn 10(l)la} to (c) of the Accounts R¢gul8tions does not apply. It
is my responsibility io examin¢ the aecount$ as required under Section 44{1){¢) of the Aet at]d to slate whether
particular mattcr5 have com¢ to my attentiou.
Bisi$ of the Independent ex•m?ner'8 report
My examination was carri¢d out in accordance with Regulation I l of the Charities Accounts (Scotland) R¢gulations
2006. An examination in¢ludes a review of the accountiDg rccords kept by the cban.ry and a comparison of th¢ accounts
presented with those records. It also includes consideration of any unusual it¢ms or disclosuyes in the accounts and
seeking explanation$ frtsm you as tsustees concerning any such matters. The procedures undertaken do not provide all
th¢ ¢vid¢n¢¢ that would be Tequired in an audit, and consequently I do not ¢xprrfs an audii opinion on the view given
by the ac¢ounts.
Independent examiner's statement
In conllection with my examination, no matter has to my att¢ntLOD'.
(l) which gives m¢ Fasonabl¢ ¢ause to b¢lieYe tIMt, in any material respecL the requirements
to keep accounting T¢¢ords in accordallce with S¢ction 4411)(a) of the 2005 Act and Re8ulation 4 of the 2006
Ac¢owits Re8ulation5; alld
to prq)are accounts which a¢¢ord with the a¢¢ounting records and to comply with Regulation 8 of th¢ 2006
Account$ Regulations
have not been met. or
(2) to whitlL in my opinioll, attention should be drawn in order to enable a prnper U1￿Cr1tandL￿g of the accounts to be
reached.
Brian R Smith, CA
29 Portland Road
Ki]marno¢k
Ayrshire
KAI 2BY
Dat¢ 16 Nov¢mb¢r 2025
Pag¢ 4

Hol TriDiI . Chureh
Statement of FI￿9￿ClaI Activities
for the Year Ended Jl$t Au
It 2025
2025
Total
fuDd$
2024
Total
fuD(L%
Unr¢stri¢*d
fimd
R¢stri¢ted
bjlld
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
43,791
4J.791
34,331
Fwidrai$illg activities
Investment in¢om¢
3￿54
2,490
3.854
3,571
6,566
Tot*1
50,135
50,135
44,468
EXPENDITURE ON
Cbarltsble ￿tIvItIeS
General
59,402
59,402
46,507
NET INCOMEI(EXPEIYDITURE)
(9,267)
{9J67)
(2,039)
RECONCILIATION OF FUNDS
Total funds brought forward
26,323
10,000
36J23
38.362
TOTAL FUNDS CARRIED FORWARD
36J23
The notes forni part of these financial statements
Page 5

Hol Trinit Church
Balance Sheet
1st Au
21125
Total
fullds
2024
Tota
funi
Uur¢stricted
fi￿d
Restrithd
fvnd
Notes
CURRENT ASSETS
Debtors
luv¢st￿¢AIs
Cash at baT]k and in hand
4,41JO
26.434
4,41H
36,434
4,000
36.434
10,000
38,407
I￿00
48.407
53,074
CREDITORS
Amounts falling du¢ withiti one year
(21,351)
(21 J51)
(16.751)
NET CURRENT ASSETS
17.lJ56
27.1)56
36,323
TOTAL ASSETS LESS CURRENT
LIABILITIKS
17,056
10,000
27,056
36,323
NET ASSETS
27.056
36,323
FVNDS
Unrestricted fi]nds
Restricted funds
10
17,056
26,323
TOTAL FUNDS
The financial statements were approved by the Board of Trustecs and authorised for issue on 16 Nov¢mb¢r 2025 8t
Si8n¢d on its b¢half by-.
I Wegteott_ Trust¢e
The notes forni part of th¢s¢ financial statements
Page 6

Hol Trillltv Church
Notes to the Financial St#temellts
for the Year Ended 31st Au
ust 2025
ACCOUNTING POLICIES
Basi5 of prep2rlDg the f￿￿￿(7￿1 $tatemenl$
The financial ststements of the charity, which 1$ a publi¢ benefit entity under FRS 102, have been prepared in
accordance with the Chariiies SORP {FRS 102) 'A¢countittg and Rcporting by Charities.. Statement of
Re¢onllnended Practicc applicable to Charities pr¢paring their aceollnts in accordance with the Financial
Reporting Standard applicable in th¢ UK and Republi¢ of Ir¢land {FRS 102) (effective l Januory 2019),.
Financial Reporting Sthndard 102 'The Finan¢ial Reporting S¢&ndard ￿plIcable in the UK and Republic of
Ireland, and the Charitics and Trustee Investmcnt (S¢otland) Aet 2005. The financial sthtements have b¢¢n
prepared under Ihe historical cost convention.
IDcome
All income is rc¢o8ni$¢d in the Statement of Financial Activities once the charity Iw ¢ntitl¢]ll¢ut to the fullds. it
is probable that the income will be received and ihe Jmount can be rn¢asur¢d r¢liably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or ¢onstru¢tiv¢ obligation eommitting the
charity io thai expenditure, it is probable that a transf¢r of e¢onomi¢ b¢n¢fits will b¢ r¢quir￿ in settlement and
the amount of the obligation can be measured reliably. Expenditur¢ is aceount¢d for on an ￿r￿al$ basis and has
b¢¢n clas$ifi¢d wid¢r headings that a88r¢gate all cost related to the category. Where wsts eanntst be directly
attribut¢d to particular headillg5. th¢y have be¢n allocated io a¢tivities on a basis consistrnt with the use of
r¢sour¢¢$.
T#xatAo
The charity is exempt from tax on its charitable activities.
Fuf4DRAISING ACTIVITIES
2025
2024
Fundraising activiti
3.571
INVESTMENT INCOME
2025
2024
Interest received
Gain on sale of investsnents
2,490
2,419
TRUSTEES, REMUNERATION AND BEIYEFITS
There were no trustees, rcmuneyation or other benefits for the year ¢￿d￿ 315t August 2025 nor for the year
ended 31 st August 2024.
Trustees, expenses
There were no In￿tee$, expenses paid for the y¢ar ended 31st August 2025 nor for the ended
3 1st August 2024.
Page 7
continu¢d...

Hol Trlnl
Cburcb
Not¢$ to tbe Financial Statements- ¢ODtiDued
for the Year Ended 31$t Au yst 202S
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
R¢stricted
fiwd
Total
funds
INCOME AP4D ENDOWMENTS FROM
Donations and legaci
34,331
34,331
Fundratsing actlVLties
Inv¢strn¢nt illcome
3.571
3,571
6,566
Tot41
44,468
44.468
EXPENDITURE ON
Charltable AetlvAties
General
46,507
46.507
NET INCOMEI{EXPENDITURE)
(2,039)
(2,039}
RECOLYCILIATION OF FUNDS
Total fuDds brought fonv*rd
28,362
10,000
38,362
TOTAL FUNDS CARRIED FORWARD
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other debtors
CURRELYT ASSET INVESTMENTS
2025
2024
SEC Unit Tn&st Pool (¢ost)
36,434
Mark¢t valu¢ at 31st August 2025 £79927 (2024 £74,72D.
Page 8
continued...

Hol TriDit Ch
Notes to *be Financial Statements- continued
for tbe Year Ended 31st Au
st 21125
CREDfTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2(J25
2024
Trade creditors
Oth¢r ¢wditors
$208
268
268
LOANS
An at￿lysIS of th¢ maturity of loans is given below..
The loan from the Dioc¢5e of Glasgow and Galloway towards th¢ parsonag¢ r¢novation woks is illtercst free.
In the absence of any update from the Dioce￿ thc tNstcu hav¢ wm)y)￿r¢d paying down th¢ loan during the
y¢aT..
2025
2024
Amounts falling due withill on¢ year on denwid..
Othcr loans
16,083
16.483
10.
MOVEMENT IN FUNDS
Net
movement
ill fimds
At
31.8.25
At 1.9.24
Ullrestrleted funds
Gcneral fund
26J23
{9,267)
17,056
R¢$tric¢ed fund5
L¢ga¢i¢s
10,000
10.000
TOTAL FUNDS
67
27.056
Net movem¢nt in fijnds, in¢lud¢d in th¢ •bove are as follows..
Incoming
resourccs
Resow¢
exp¢nd¢d
Movement
in fund5
UDre$trirt¢d funds
General fvnd
511,135
(59,402)
(9367)
TOTAL FUNDS
50.135
59 402}
Page 9
continued...

Hol Trinitv Churth
Notes to the Financial Statements- eontlnued
for tbe Year Ended 31st A
ust 2025
MOVEMENT IN FUNDS- e•thtlDued
Comparative5 for m•vement in fllnds
Net
movement
in fi￿d5
At
31.8.24
At 1.9.23
UDr¢5tricted funds
G¢n¢ral fund
28,362
(2,039)
26,323
Res¢rleted funds
Legacies
io.o(rf)
10.o(xi
TOTAL FI]NDS
38.362
2.039
Compardtive net movement in funds, included in the above as follows:
Incoming
r¢sourc
R￿OUrCeS
nd¢d
Movement
in funds
Unrestricted fuDds
General fill
44,468
(46,507)
(2,039)
TOTAL FUNDS
44.468
46.507
{2,039
A current year 12 months and prior yeaT 12 months combitied POSAiion is a$ follows-
N¢t
mov¢rnent
in funds
At
31.8.25
At 1.9.23
Unrestricted fwids
General ￿nd
28,362
(11,306)
17.056
Restrleted fund$
Legaeics
10,0
10.0
TOTAL FUNDS
38,362
11,306)
27.056
A current y¢ar 12 months and prior year 12 montbs combiD¢d n¢t movement in funds, ijL¢lud¢d in th¢ above are
as follows..
Incoming
r¢sourc¢s
R¢sour¢es
expended
Mov¢m¢nt
An funds
Unrestricted funds
G¢n¢ral fund
94,603
(105,909)
{11,306)
TOTAL FUNDS
1105 9(19)
11,306
Page 10
¢ontinued...

Hol TrI￿lIV Cburc
to the Fillancial Stalem¢nt5- contitiued
for the Year Ended 31st A
ust 2025
ii.
RELATED PARTY DISCLOSURES
There w¢re no r¢la(¢d party transactions for thc ycat cndcd 31st August 2025 or for th¢ pr¢viou5 year.
Pagell

Hol Tri￿lIV Cburcb
Det*iled Statement of Financial Activities
for th Year Ended 31st Au
U5t 2025
2025
2024
INCOME AF4D EIYDOWMENTS
Don#tlons and legacles
DonE4tions received
Gift ald
Stipend support
38921
4.8711
30.331
4,000
43,791
34,331
Fundrai$iThg A¢tlvltles
FundraisiDg activities
3￿54
3,571
Investment ineome
Intcresi received and gain on sale of investmenis
6,566
Total In¢oming resources
50,135
44.468
EXPENDITURE
Charltgbl¢ 4¢¢ivi¢ies
Reetor costs
Diocesan quota
Property repairs
Insurance
Athninistrative expcnses
H¢at, light and cleaning
Rat¢5
18,789
2.517
16,584
4,697
3,471
111,027
18,240
2,223
7,611
4.527
3.006
7.991
2,9119
59,402
46.507
Totsl resources expended
46,507
Net incomel{expenditure)
2,039)
This pag¢ does not forni part of th¢ statutory finan¢ial ststements
Page 12