West Kilbride Parish Church of Scotland Registered Scottish Charity SCO I3464 West Kilbride Parish Church of Scotland ACCRUED (SORP COMPLIAIYD ACCOUNTS 2024 Congregation No . 120684 Registered Scottish Charity No . SC013464
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 Trustees, Annual Report- Year ended 31st December 2024 The TnteeS PTe5ent the annual [qrt and accounls for West Kilbride Parish Church of Scotland for the year ended 3 1st December 2024. The financial statements have been prepared in accordance with the accounting policies set out in notc I to the accounts and comply with the General Assembly Regulations forcongregaiional Finance, the Charih'es and Trnstee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 20I4. Objectives and Aeiivities The Church of Scotland is Trinitarian in doctrine, Refonned in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to ihe people in every parish of Scotland through a territorial mtnisty. It Covoperates with other Churches in various ecumenical ix)dies in Scotland and beyond. Our Sunday moming service continues at 10.30am wirh a mixture of traditional and more contemporary worship. Following some very successful Alpha Courses, we now have something available every Sunday Evening. This in¢lud¢s an Evening Service once a month as well as the Practicing the Way Coursc which has acted as a follow-up to Alpha. We continue to livestream our services each week, with around l 00 watching online. On 31 December 2024. the roll of WKPC was attested as 329 members, an increase of l over the previous Communion services are publici5ed widely and held six times a year. During the Sunday morning service, we continue to have a Sunday School (Adventure Kids) which is available for families with children of Primary School Age. A crèche facility is available if needed for the v¢ry young. Messy Church runs once a month with a good number of families engaged. Individuals responsible for working with children or adults at risk are appointed by the Kirk Session only after having completed the full recruitment procedure of the Church of Scotland (including membership of the Prolection of Vulnerable Groups (PVG) Scheme). Two Safeguarding Cothordinators and a Safeguarding Panel have been appointed to support the Kirk Session in discharging Its responsibilities in relation to the protection of children and adults at risk. Many organisations use the Church premises for both Church and non-church related activities, including the Boy's Brigade Company. the various sections of thc Girl Guides. dancin& the Village Band and Community Choir. More recently a judo class and a class to educate people to fall correctly have stsrted in our halls. To facilitate disabled access to Church premises ramps have been install¢d to the Church oifice and Halls and a lift has been installed for acce&s to the Main (Bill Penny) Hall. Church premises also includ¢ a disabled toilet. The Church holds a weekly "Wednesday Fellowship" at 7.00pm. This is a hybrid meeting (in-person and online), though it is online only during the winter months. The is also a prayer meeting on a Tuesday morning. Our small groups (Lifegroups) have also ¢ontinu¢d throughout this p¢riod- with meeting in person and some continuing on Zoom.
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 The Church continues to hold a weekly Coffee Morning (Church Cafe) on a Tuesday morning which is open to the community and we a 'Warni Hub. in the autumn I winter months which tunLS into 'The Hub. in the spring I summer months. The Wann Hub is open on a Friday afternoon and is for anyone in the cornmunity to come and to enjoy friendship and refreshments in a warni space whilst allowing them to save money by not using their home heating and this has been well appreciated. The Church is a member of Scotland's Churches Trust and is open to the public through the week, during the nomial Church OtTic¢ opening hours of10.(M)am to 12.00 no0 four mornings a week. West Kilbride Parish Church posts inforniatton on Facebook. Instsgram and X (fornlerly Twitter) and hosts a w¢bsite at wk c.church. The website contains inforniation alJ)ut the church, including what is on each w¢ek and links to our sernion podcast hosted on Podbean and available to listen to on YouTube. We also stream our Sunday morning worship service live on our website each week (as well as on YouTube) which has been well appreciated by those who are not able to attend worship. Funerals held in the church ar¢ also abl¢ to be streamed which is appreciated by those who bave been bereaved. Achievements and Performance The church was established on the 14th January 2010. when two churches in West Kilbride (West Kilbride St Andrew's and Overton Churches of Scotland) were united. Following a refurbishment completed in March 2014. we now have a building that is fl¢xibl¢ for worship and outreach and suiiable for the 21st century and which allows us to do things that we were unable to do previously. The heating in the Bill PenDy Hall was replaced in Febnwy 2023 - and the Kirk Session is actively considering ways of improving the hall facilities we have. inducted to the joint congregation of West Kilbride Parish Church of Scotland on the 14ihof January 2010 and remains th¢ Minister at the year end. The Kirk Session sets the policy ana strategy of the church. In order to facililate this strategy. a number of teams a in place. These have recently been reviewed. We have 6 teams - Fabric. Finance, Mission and Discipleship, Pastoral Care, Worship and Youth. We also have co-onlinators responsible for cafrring and for administration. Th¢ Kirk Session believes thal appropriately skillcd or qualified people have en appoint¢d to team leadership and ofyice bearing responsibility and thereby can pmvide effeclive rnanagemenl of the affairs of the charity. A regular bi-monthly team leaders meeting has been established prior to a bi-monthly Kirk Session meeting at which decisions gardIrtg policy or strategy of the Church are mad¢. An Elder's Conference to discuss the vision of the church and to pray together is atso held annually in January. In 2024, we held this in West Kilbride Parish Church with lunch in Fairlie. This year, we began putting together a vision looking towards 2030 to try lo help us think through an ageing membership and leadership. Around 100-130 pecole are in attendance at our Sunday morning service Our regular Sunday worship pattern over ihis peri(xl has been: 10.30am.' Moming Worship with Adventure Kids. - 6pm or 7pm - Evening Service l Alpha I Praciicing the Way Course
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO I3464 Messy Church began in-peTson from September 2022. and we have been encouraged by the families who have come along throughout 2023. This h&s built up ffijrther into 2024 We have continucd our emphasis on prayer within the Church. Th¢ Wethi¢sday Fellowship is our weekly prayer meeting. This is a hybrid meeting for anyone lo join in-person or online. There is also a Tuesday morning prayer meeting in the church. W¢ also have an Elder's Prayer Meeting once a month on a Saturday morning. There are 6 small groups (lifegroups) meeting fortnightly for Bible Study, prayer and fellowship. Most of these are 'inwperson' but one is exclusively via Zoom. The church tried to change the Tuesday coffee morning on a Tuesday morning and integrate it with the Warm Hub, but this wasn't successful and following feedback from attendees including those at the Hub we have reverted to having a coffee morning called 'Church Cafe, which has been well appreciated, thougb numbers attending this have been small. We hope to advertise this better to the COTnmunity in 2025. Youth work has been challenging post-pandemic. We have 'AdventuTe Kids. on a Sunday morning with a regular, if small. core of children att¢nding. Recently, this has increased slightly which has been encouraging. We have started a Toddler Group weekly on a Thursday morning called 'Seedlings' and this has been very popular and well appreciated. At Seedlings there are songs and a Bible Story as well as play and a snack. We were delighted to have an adult baptism this year and welcome 12 new members into the church by profession, resolution and transfer and our overall membership increased by one during the past 12 months. A Men's Breakfast has been started to encourage the m¢n fortnightly on a Wednesday morning. Thos¢ who have been part of this have really appreciated it We continue to be a collecting point for the local Fdbank and regular donations arc made cspecially around Christmas using our 'Reverse Advent Calendar. where we encourage people to put in donations of food for the Foodbank and Village Larder each day of Advent. We are also an emergency food collection point for the Foodbank. Retiring collections have be¢n made at other times for the work of other charities. The Warni Hub has been well-received within the church and community as we attempt to address the cost of living crisis in our community and help those in need. The Church continues to support various missionary organisations that we have links with and to pray for them. We have had speakers from Tearfund, Asialink and Compassion in the pasl year. We are twinned with Emazwini in Milala Presbytery in Malawi and are able to share prayer points together as well as support them in practical ways. We have held outreach events this year in the church - a Light Paty, participated very successfully in the Yuletide Night in the village by again holding a 'Nativity Escape Room, along with family games. We also held a Hogmanay Ceilidh once more. This has been an encouraging year in the church. Though w¢ fac¢ the sam¢ ¢halleng¢s of a number of Church of Scotland congregations in temis of an older membership. we continue to try to look outwards into th¢ community and prayerfully try to share the love of Jesus. Stewardshlp Programme We held a 'Stewardship Sunday, focused on talents with the leaders of each of the teams sharing what their team does. Through this. some members of the congregation have joined one of the chuTch *ams.
West Kilbride Parish Church of ScotIand Registered Scottish Charity SCO13464 Financial Revlew The main source of income is through offerings. this year the General offerings have increased by £2,675 compared to 2023. Gift Aid of £20,249 continued to be a significant contribution to our totsl income which was £9J29 higher overall than 2023. A significant legacy of £IO,IMIO was received during the year. Donations decreased by £IJ80. Income to the General Fund from Hall lets. Weddings. Funerals Etc. increased by £144 compared to 2023. The revaluation of Funds held with The Church of Scotland Investors Trust Growth Fund. resulted in an unrealised gain of £7.853. Deposit interest and Dividends received totalled £3,679. Expenditure in 2024 decreased significantly by £30302 when compared to 2023. This was mainly due to the absence of any major building maintenance requirements. Utility Costs almost doubl¢d to £15.O51 as b¢nefi¢ial fixed pric¢ Con¢tS negotiatcd by the G¢n¢ral Trustees came to an end. We do conlinue to benefit frorn new. albeit higher cost contrdcts negotiated by the General Trustees whi¢h are fixed for the next two years. The Truslees continue to subscribe to the lIcY of the UK Living Wage Foundation to set a baseline for Church Salaries. The totsl funds held by the Congregation increased by £16J21 to £446.052 of which £275.IJOO is a Fixed Asset. Investment Policy and Performance Not relevant for WKPC Risk M&nYdgement The tnte¢S have risk assessments for f¢. health and safrty and food hygiene and have fomiulated relevant policies for these. The main risk to our congregation is the age of our members and the knock-on effect to our congregational income. The trustees are mindful of this risk and are presently looking at ways to increase our membership and increase income levels by d¢veloping th¢ st¢wardship cycle. Reserves Policy It is the Trustees. policy to hold reserves of approximately six months expenditure including designated funds. At th¢ y¢ar end th¢ Church held unrestricted funds of £74.077 which represents just over 6 months general expenditure. The Church also held £86.667 of restricted funds. which have been specified in note I S.
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 Structure, Governance and Management The wngregation is a registered charity, number SC013464 and is administered in accordance with the tenns of the Unitary CotitUtion of the Church of Scotland. The members of the Kirk Session. alone, are the clwity ttees. The Kirk Session members are the elde[5 of the church and are chosen from those members of the chuwh who ar¢ con5ider¢d to have the appropriate gifts and skills forthe effective matMgement of the charity. The minister, who is a member of the Kirk sessio is elected by the congregation and induct¢d by Prasbytery. During a p¢riod of vacancy, the Interim Moderator umeS membership of the KiTk Session. The Kirk Session is chaired by the minister and CUTffntly has a regular meeting six times a year and is responsible for spiritual and tempiral affairs within the church. The Kirk S¢s5ion may also meet at other times when a meeting is properly called and constitute(L The Church of Scotland Unitary Constitution allows for the d¢v¢lopment of team working within the governance of the Kirk Session acting as charity truslees. Accordingly. some responsibilities are d¢le8ated to these teams who tneet p¢riodically according to and report to meetings of the Kirk Session. Reference and Administrative Information Trustee5 Klrk Sesslon: Principal Office-bearers Minister: Session CleTk: Church Treasurer. Fabric Convenor:
West Kilbride Parish Church of Scotland Registered Scottish Chatity SCO I3464 PriThcip21 Olee Charity Name: West Kilbride Parish Church of Scotland Charity Registration Number.. SC013464 Congregation Reference No.. 120684 Contact Address: Church Office Wesi Kilbride Parish Church of Scotland 31 Main Street WEST KILBRtDE KA23 9AW Phone: 01294 829902 Independent Examiner I I Portland Road Kilmamock KAI 2BT Bankers Royal Bank of Scotland Irvine (E) Branch 69 High Street Irvine KA12 OAL
West Kilbride Parish Church of Scotland Registered Scottish Charity SCOI 3464 Trustees, RpOnsIbl11ties ill Relation to the Finan¢ial Statements The charity trustees are resw)nsible for ]xep#ring A trusiees. annual report and financial statements In accordan¢¢ with applicable law and Urrited Kingdom Aruillg Standards (Unit&l Kingdom Generally A<wted Accounting Practice). The law applicable to ¢hariti¢s in Scolland requires the clty te¢S to prepare financial statements for cach year Nthich show a true and fair view of the state of atyairs of the Ghatity and of th¢ incoming r¢sourGes and applicalion of r¢sourc¢s of the charity for thal wiod. In preparin8 the financial statements, the tn)stees are required to: scle¢t 5Uitabl¢ a¢Unting policies and the41 apply th¢m consisttly. observe the llthOd principles in the 8pplieable Charities SORP. mak¢ juag¢m¢nts and estimat¢s that r¢asoDabl¢ and pnthnL state whether applicable accounting stsndards and statements of recommended praeticL have been fol- lowed. subject to any departures disclosed and explained in the firlancial statements. preFwe the fllwicial statements on the going concern basis unless it is inappropIiate to presume that IIK Charity will Contin in olonl existcncc. The trustees are Tessxinsible for keeping proper accounting recoThJs which with reasonable accuracy at any time the fitwicial )sItiOn of the ¢harity and ts enable them to ensure thatthe fu1¢la1 statem¢nts comply with the Charities and Tntee Investment {Scotland} Act 2005 and the Charities Accounts (Scotland) Regulations 2(KJ6 (as amended). They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other iTregulariti¢8. The trustees are reSwnSij¢ for the maintenance and integrity of the charity and financial infomwtion on the congregation's website. Legislation in the United Kingdom governin8 the preparation and dissemination of financial ststements may differ from legislation in other jurisdictions. Approved by the T[teeS OD 25 Marcl4 21r25 and siwKd on their behalf by: S¢&sAon Clerk
West Kilbride Parish Church of Scotland Regislered Scottish Charity SCO13464 West Kilbride Parish Church of Scotland Independent Examiner's Report to the Trustees of West Kilbride Prdrish Church Year ended 31 December 2024 I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages l O to 21. Respectlve responsibilltles of trustees and examiner The charity's trustees are responsible for the prepardtion of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland} Act 2(KJ5 and the Clwities Accounts (Scotland) Regulations 2006 (as amended). The charity tNstees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under stIOn 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 2(K)6 (as amended). An examination includes a review of the accounting records kept by the charity and a compari50n of the accounts presented with those ords. It also includes consideration of any unusual it¢ms or disclosures ITh the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do nol 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 examiner's statement In the course of my examination, no matter has come to my attention [other than disclosed below ] which gives mc reasonable cause to believe that in any material respect the requirements.. lo keep accounting records in accordance with Section 4411) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and lo prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to which. in my Opinio attention should be drawn in orderto enable a proper understanding of the accounts to be reach. Name.. Address: JRD LLP 11 Portland Road Kilmarnock KAI 2BT Date: 26 March 2025
tAt tndod 31 DetembeT 2•24 Ufiitstrleted Rtttrletsd EldtrwQ&t Fu•d5 Z4 Fund5 Z4 Total 2•23 i•Z4 i•z4 23 z•zJ zo2J Doniiior6 Jnd Lewi¢g ChAritable Acti%ryties 127.436 10.mi 137,436 5.497 122,8¥7 5.353 122,%N7 5,153 lnves1mS 1.748 1.51 343 3.679 I,J60 245 3.507 6.936 6.936 Toil Ine•me 136.081 I I.$6 343 14¥.012 137.07¥ l.J60 245 138.6¥1 Rai%ini Funds Chitiiabie A<iiviiiu Other 13K077 55 139J73 161.074 55 1,754 169.XK3 Totsl EAPEttdltire 131124¥ 55 1241 139.544 168.237 35 1.754 170.1)46 N¢t irKomInfxpu&4lMr¢)btfOrc T10$¥¢5 OTr iDY¢5tshents (2.1671 11533 (¥9¥1 1.305 1,$091 131.3631 Ncl 8ainOlkwesl $62 53 157 3¥ Nt lth¢•tytletpwdlture 17.752 174 16J21 (31,(2) 6.449 1671) (25.2241 N¢t MoveJnenl14 17.752 16J21 6.H9 16711 1252241 Totsl CwKIs brwhl ((rw•rd 7W2 34J.gJS 429.731 1•6.6 3J7.486 1•.785 454,95S 7<077 361,487 i•J I.052 75 82 10,114 429 731 10
•diTotslF4•1¥ ds F¥NdJ 2•23 275.C#XI 27&(4XI 83 47 358247 145 347.145 435 11435 i( 5.958 IlJ63 BkwJ%h 14 14J42 {l147) 81.104 Xl,416 11349 176 F]¢jwAIncTh C¥rrnilAM 6?1 14J42 Q.14n 79,9 11249) 71.484 N¢iAb%lS 74m7 74,1)71 361M7 10 752 T512 343.935 REI£d J61M7 J4J.935 ij 111114 T•i•lCb•vlyh•d¥ 361 731 For Dn bE[ofeKk Sess
West Kilbride Parish Church of Scoiland Registered Scottish Charily SCO13464 Notes formin rt of the fanal Statements rthe ear ended 31 December 2024 Aecounting Policie5 The principal accounting policies. which have been applied consistently in the Cuen1 and preceding year in dealing wilh items. which arc Wn51d¢r material to the accounts, are set out below. The charity has adopted Ihe requirements of the Statement of RecA)mmended Practice: Accounting at Reporting by Charilies {issucd February 21K)5). Basls of prep2r2tion The accounts have been prepared in accordance with applicable accounting stanitsTds and under the hislorical cosl conveDlion, modified kn reflect the inclusion of investments al markel value, and in accordance with the Charilies and Trustee Ir)vestm¢nt (Scotland) Act 2005. The Charities Accounts (Scotland) Regulations 21x16 (as amended). the Regulations anent Congregational Finance appToved by the Genernl Assembly of the Church of Scotland in 2007 and the Stsiement of Recommended Practice: Accounting and Rew)rting by Charities (2005). Fund *c¢ountiAg Funds are classified as either testri¢ted fimds or unrestricted fund4 defined as follows. Restricted funds are funds subject to specific requirements as to their use, which may be declared by the donor or with their authorily or created through l¢gal proc¢&ses. bul still within the wider objects of the charity. Endowment funds are funds, which have been wven on the condition that the original capital sum is not reduced, but the income there from is used for the puryx)s¢ defmed in ac¢ordance with the objects of the charity. Unrestricted funds aTe exp¢ndable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted Thd5 are earniark¢d at the discretion of the trustees for a particular purpose. they are designated as a separale fund. This designxiion h&$ an administrntive purpose only and does not legally restrict the trustees. discretion to apply the fund. Ineomlng resource5 All donalions and gifts are included within incomxng resources under erther unrestricted or restricted funds according to the ternis under whi¢h the donation is made and when the amount can be quantified with reasonable certainty. Donations and gifts in kind a brght into the accounts ai their markei value to ihe Charity. Resources expended Expenditure is recognised on an a¢¢nJals basis as the liability is incurred. Intere$¢ re¢dv2ble Interest on funds held on deposit is included when receivable and the amounl can be measured reliably by the charily. this is ¥rnlIY upon notification of the interest paid or payable by the Bank. 12
West Kilbride Parish Church of Scotland Regisl¢red Scottish Charity SC013464 Notes forrnin grt of the financial statements for the ear ended 31 Dec¢mber 2024 Ae¢ounthig Pollcles {contlnued) Tangible fixed assets The Charity has the right to occupy and use for its charitsble objects certain langible fixed assets, including the Church and ha115. Vested in the Churcb of Scotland General Trnslees. No consideration is payable for the use of these assets. Expenditure incurred on the rqxqir and maintenance of ihese assets is charged as resource5 expended in the statement of fmancial activities in the period in which the liability arises. All tangible fixed assets costing in excess of £l.(KJO having a value kn the charity greater than one year, other than those acquired for specific purp)ses. are capitxlised. Deprecilltion is provided on a 8traight-line baqis to write off the cost or initial value. less residual value. of tangible fixed assets over their estima*d useful lives: Buildings Motor vehicles 100 years 5 years Investments Fixed assel investrneDts are ststed at market value at the balance sheet dak Unrealised gains and losses represent the difference belween the market value at thc beginning and cnd of the fmancial year or. if purchased in the year. Ihe diffe¢¢ between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal a1 the maTket value it the stsrt of the year or cost if purchased in the year. Taxatlon West Kilbride Parish Church of Scotland is recognised as a chan'ty for the purp)ses of applicable taxation legislation and is thereforc not subject to taxation on its charitable activities. The charity is not tEgistered for VAT and resources expended therefore include irrecoverable input VAT. 13
W¢x Kihith P•ish(knh ors140d R¢8isleTtd Sco¢tLth CknitySC1113464 rih J De¢ember ZlJ24 ort ear eAded Vvestrktml Rtstrleted FMDds Fwnd5 Totsl 2024 Funds Tot 2•24 2024 2014 2O2J 202J 202J l D•••tlow •nd Leptky Offcrin85 T&x reeovewed on Gift A 93.078 20.249 93.078 20249 10.0 90.403 19.076 90.403 19.076 1.200 io.( contribu1mK from CtIDal Chgani10 Domtions V#lue of Doned Goty 5.958 5.958 7J38 7J38 8.151 Z.131 4.870 4.870 127,4J6 io.( 137.436 122,887 122.887 2 Income from thty1? itthItI¢s We8$ and Funera UseofHalls 950 4.547 9SO 4,547 950 4.403 950 4.403 5.497 5.497 5J5J 5.353 3 In¢ome froTr •th¢r ¢rAdly ¥ll R¢nl 4 lttv¢slwLt l•com¢ Dividends keceiv¢d Deposit Inr¢r¢$E 139 1526 62 263 80 1.928 1,751 123 1.779 1.3S7 234 1.714 1.793 1.748 l J88 343 3.079 1,902 1.360 245 3.507 S OtheT intrne fjr4nts 1.41KI fj,956 6.936 6.936 6.936 Total in¢ornt IKO81 343 14&Q12 Ij?7 iJ60 24S 138M3 14
WKIlbrIdeFarbSkn CIArth trfscooand R¢%iyertil ScollishC7ority SCOI)464 Nole5 forn tar eDde4131 DttembEr I 6 An>1& olExpendttuve F¥•ds 2•14 Funds 2424 Tot 14 Funds 20 TotAI 2013 2•14 2•23 2123 Off¢rfft8 Enveiopeg Fund Raisi8 RefwbishbM 163 16] 163 163 Ch•rlt•ble Actlv#lts Going fOrGroh Allo¢•ti Presbytery Dues minis5 Travel Expenses Pulpii Supply Other Saknry Cort% F¥bri¢ ttyir$aThl MaiDteriarLce Coun¢il Tax Isrance Utilili¢3 Churchoffice Youni People Mission Flow IL¢8a¢yl Refi*bi$hment Fabr Capital OtherExpcn5eS 67J22 67J22 69.874 1.900 .537 200 21W6 41.089 69.874 1279 1279 lJ37 19J56 9.5LKI 3.747 5.403 15.051 4.145 436 3.885 19J56 21,256 41.089 3.747 5.40J 15.051 4.145 436 3.885 55 5.ZOI 7.731 4.102 589 l.J49 5.201 7.731 4.102 589 I,J49 55 55 55 6.953 1241 &194 7.782 1.754 9.536 lj8.on ss 1241 lJ9373 161.074 55 1154 169,883 T•lAI E¥p¢ndithre iJ8J l6&237 55 1.754 I7016 Sw)p¢rt co#s have not bea) separn¢dy Identifi85 the tyusw Cm5id¢r that th¢r¢ 15 wlYr¢In.tybk actsvity. 1hty¢f¢ w¢05ts rthie wknllyfvthii acllwty and haveTrM beens¢paT•tdy Klentifie 15
West KilbTide Parish Church of Scotlond Regi51ered Scottish Charity SC013464 Note5 fomin art of the finineial s¢a¢eme¢s for the ea T ended 31 Deeember 2024 eontlnued 2024 2023 7 Sta(feosls and numbers Salaries and wages Social security cost5 Furlough re¢ov¢red 19.356 21.256 TotAI 19,356 21,256 The average number of employees during the year. eulated on the bgsis of a h¢ad count. Was as follows.. 2024 2023 Administration Chur¢h Organist Premises Maintelnc,C]cart1ng All Church of Scoiland congregaiions contribute to th¢ National Stipend Fund which bears the costs of all minisiers, stipends and emplOS contributions for national insurance, pension and housing and loan fund. Ministers, stipends are paid in accordance with the national stipend scale. which is related to years of service. For the yeaT under review Ihe minimum Siip¢nd was £31.642 and the maximum stipend in 5th and subsequent yeaTS of service w&8 £38.884. 8 Trnstee RemeratIOll and Relted Pwty TrAlls*ctlo During the year I trustee received reimbuysemenl of travel expenses incurred of £1 ?79 (2ft27.. £1.$77 10 1 trustee) and Council Tax of £3.747 (2023.. £3,664). a total of £5.027 (2023.. £5 201 trustcc, rcccivcd £61XI for providing hi5 scrYicc5 a5 Hall kccpcr £10.750 as ChuTch Administralor. a Irustee, Icccivcd During the year a total of £52.(KK) was donat to the con8Te8ation by the trustees. 16
West Kilbride Parish Chureh of Scotland Registered S¢otti$h Charity SCOI 3464 Note5 formin ar¢ of the fln•D¢il statements ror the eT ended 31 Deeember 2024 continued Oftlce Bulkllngs Eq¥lpmeni Tolal 9 Tangible Fixed Assets Cost Al l J8nuary 2024 Additions DistM)sals 275.(J)O 275,000 Al 31 De(zmber 2024 275.000 275.000 Accmmulated Depreciation Ai l January 2024 Charge for year Eliminated on disposals At 31 December 2024 Net Book Value At 31 December 2024 27SOOO 275.000 At 31 December 2023 27SI)00 275.000 2024 2023 10 Investments Market value at 31 December 2023 Unrealised gainl(loss) on iThv¢stments Mark¢t value at 31 December 2024 83,247 7.853 91,IlXI 77.107 6.140 83.247 Investments at cost 49.771 49.771 The following investsn¢nts ar¢ h¢ld: Church of Scotland Investors TTusi Growth Fund 91,IIXI 83.247 17
West Kilbride Pgrish Church of Scotland Regi51ered Scottish Charity SC013464 Note5 fOrIll Irt of the flnaD¢lal statements for the ear ended 31 Deeember 2024 eonilnued 2024 21123 11 Debtor5 Gift Aid Tax Refi Du¢ 4.9(K) 4.500 4,900 00 2024 2023 12 Creditors Tear Fund Middle East Appeal Lodging House Mission Zuia Trafficking Tanzanio Shelter (S¢otland) 346 346 576 576 1,152 692 GentrAI Deslgth*ted Restricted Endowment Tot21 13 Analy$ls of Ne¢ Assets AmoAg Funds Fixed Asse15 Investments Current Assets Debtors Creditors 275,( 72,145 14,542 275,IK)O 12,435 91,100 (2.147) 76.204 4,900 (1,152) 6,520 9,823 53.986 4.900 (1.152) Net Assets at 31 December 2024 57.734 16.343 361,687 10,288 446,052 14 Volunteers In ¢ommM with a]1 congregations of the Church of slIand the congTegation benefit5 from the contribution made by volunt¢¢rs who give their time and tslents willingly for the b¢n¢fit of th¢ Chur¢h. The 8Ns of congregational life which rely on the contribution of volunteers are many and varied and much of the activity woukl be unable to continue were il not for the Commitnwii shown. 18
x& 275m 275.DDD 27$ (1241) i•JÈi Fnds 3•7 53) 251 SJ61 0[8F F#bit FllndlCpID 43MS 4.915 12Jtyl 6B.935 17 .6Bi Urttrlrl¢d 1244 lJ6? fl1716 15&163 1159.146) 15.019 7JM2 157.541 159.1461 74.077 4n.731 l7&74J 16VIi 275 275.000 275 275. io.n5 (1.754) FloworFMd. (BryFr FabrK 4J45 39.73) 4J3 4J.695 19.935 Lg35 Uwmtrlrt¢d Pth Puj D¢swthd RtrdelyrjF Fth F 3)J99 _i1 li 121.764) 173.172 1184M7) iJ.n2 0i711 fj¢rnrnl Irffj*14 17).409 2W.411 73.4512 4X4S$ 1 Flow¢r Fthi F4brirF kw SUjayT¢lth Fw FttF 19
W1 Ktlbrid¢ Parish ChuT¢h of Scoiiand Regi$i¢ttyl &ollith Clwity SCOI 3464 Notes forDhin rt of the finMn¢i•l stat¢TheDts ror the eAr¢ndjl D rber 2024 eontlD 2•24 16 Collecd•n for Thlrd Pardes West Kilbride Vilia8e Larder DEC TUrkey-Sla Appeal McMiliAn CatKtt Support Tear Fund Lodging House Mi55ion S¢ripror¢ Union S¢otlaNt S¢hool Bag colleciioTh Compassion UK Scothsh Bible Sociery Chrisrian Aid Shelt¢T IS¢oilwnd} Zuia Traffirking TAttZahia lJ20 1.2(Kl 350 676 936 414 367 91 IM If 576 576 4J52 2.922 17 Con8reE•tloial OrEA•tstkA3 Whilsi undcr the law of thc Chh. the knve syptrvistyy sp(MlbI1I1tS with TWTd to orgart1satTrS affiliaied to th¢ congation. Ihc fuThls in8aihertd by the5t OT8anisaiio]B are ptimarily for the purtA)5es of the organisaiiMs and COll8reytionil puryoses and are dis)$&ble th¢ kKhesi of th¢iT who mny or nuy Et Chwth of kotland Thc iru51tt5 do ry)t wn5idv th¢ir r¢5ponsibilitie5 exttrtd to ¢oThtrol 1th rtsts with orR#i5atiohal offi¢¢ bcarers. It is therefore noi the 11¢Y of the trustees to consolidate the 8c£wits of any congre8atM)nal otBani5ation with those of Ihe congregation. li is however the PieY of ihe tTUMCCS ITh ihe ¥Thicrc5ts of accowwabiliry Ind io pcThii an a55C55meni of The 5igTh1fznLx or othen¥ise of the or8anisaiional accouNs 10 publish an db5wau of thc a)Unts of cMyw41ional OrganilonS after examinaiion by th¢ ¢oDgrrya¢ion41 trwurer as ty)te 17 to the attounts. The Tntstees also confimi that no of the or8anisations under the jufi5diui(m of the KI Session use the Cfrurch Charity number or wlaim any tax utmler gift aid. As thelY remainin8 olglSa11 which v&5 the Guild cta5ed athivity ai Ihe end of 2020 Ihete is rw)thin8 10 tegort in thhs 20
W¢st Ki]EffMle Pari8h C?r¢h of Scotland Registe1 Scotti%h Charity SC013464 Budgel 2025 2025 Budz¢t Aetugl ltttom¢ Congregational Offerings Oift Aid Hall Lets irtteftst Dividthds 92,( 19.sc 93.078 20.249 4.547 3,678 10,(NJO 950 5.959 9.551 3,5(Ki WeAlding5 atml F9]$ Di)natio3 Sundry 7,5(Kl Tot81 In¢ome 136 (XXI 14 013 Expendlture Minigtries and Mission Presbykry Du¢s Minist&s ExFe IA)¢al Ministy Local Mission Youth Work 69,251 67.522 1279 3.885 700 436 21,000 19,3 4.100 4,145 3.800 3,747 21.000 20,454 10,000 9,$00 9,219 Office Fxp&kqe4 Council Tax InsurgtKe 8nd Utili Fabric Repair5 and Mainta]at Sundry Total Gellernl Expendtt•r¢ 146.151 139.542 The knSt5 a ro.ed the Dud ct on ?5 2025 21