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 Tn￿teeS PTe5ent the annual [q￿rt 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 F￿dbank 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 tn￿te¢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 Co￿￿titUtion of the Church of Scotland.
The members of the Kirk Session. alone, are the clwity t￿￿tees.
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 O￿lee
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, R￿pOnsIbl11ties 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 Ar￿u￿illg Standards (Unit&l Kingdom Generally
A<wted Accounting Practice).
The law applicable to ¢hariti¢s in Scolland requires the c￿lty t￿￿e¢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 consist￿tly.
observe the ll￿thOd 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 o￿lon￿l 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 fu￿1¢la1 statem¢nts comply
with the Charities and Tn￿tee 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 reSwnSi￿j¢ 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 s￿tIOn 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 Eldtrw￿Q&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
lnves1m￿S
1.748
1.51
343
3.679
I,J60
245
3.507
6.936
6.936
Toi*l Ine•me
136.081
I I.$￿6
343
14¥.012
137.07¥
l.J60
245
138.6¥1
Rai%ini Funds
Chitiiabie A<iiviiiu
Other
13K077
55
139J73
161.074
55
1,754
169.XK3
Totsl EAPEttdltire
131124¥
55
1241
139.544
168.237
35
1.754
170.1)46
N¢t irKomIn￿fxpu&4lMr¢)btfOrc
T￿10$¥¢5 OTr iDY¢5tshents
(2.1671
11533
(¥9¥1
1.305
1,$091 131.3631
Ncl 8ainOlkwesl
$62
53
157
3¥
N*t 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
B￿kwJ￿%h
14
14J42
{l147)
81.104
Xl,416
11349
176
F￿]￿¢j￿wAIncTh
C¥rrnilAM
6?￿1
14J42
Q.14n 79,9
11249)
71.484
N¢iAb%lS
74m7
74,1)71
361M7
10
75￿2
T5￿12
343.935
R￿E￿I£d
J61M7
J4J.935
ij
111114
T•i•lCb•vlyh•d¥
361
731
For Dn bE￿[of￿eK￿k Sess

West Kilbride Parish Church of Scoiland
Registered Scottish Charily SCO13464
Notes formin
rt of the f￿ana￿l Statements
rthe
ear ended 31 December 2024
Aecounting Policie5
The principal accounting policies. which have been applied consistently in the Cu￿en1 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￿ br￿ght 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 ￿¥rn￿lIY 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 a￿1 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 ors￿140d
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 C￿tID￿al Chgani￿10
Domtions
V#lue of Don￿ed 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 th￿￿￿ty1? itthItI¢s
We￿￿8$ 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

W￿KIlbrIdeFarbSkn 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 Raisi*8 RefwbishbM*
163
16]
163
163
Ch•rlt•ble Actlv#lts
Going fOrGro￿h Allo¢•ti
Presbytery Dues
minis￿￿5 Travel Expenses
Pulpii Supply
Other Saknry Cort%
F¥bri¢ ttyir$aThl MaiDteriarLce
Coun¢il Tax
I￿s￿rance
Utilili¢3
Churchoffice
Youni People
Mission
Flow￿ IL¢8a¢yl
Refi*bi$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 I7￿016
Sw)p¢rt co#s have not bea) separn¢dy Identifi￿85 the tyusw Cm5id¢r that th¢r¢ 15 wlY￿r¢I￿n.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 Maintel￿nc￿,C]cart1ng
All Church of Scoiland congregaiions contribute to th¢ National Stipend Fund which bears the costs of all
minisiers, stipends and emplO￿S 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 Rem￿￿eratIOll and Rel*ted 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¢i*l statements
ror the
e*T 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 fOr￿Ill
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 s￿lIand 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
F￿nds
3•7
53)
251
SJ61
0[8￿F￿
F#bit FllndlC*pI￿D
43MS
4.915
12Jtyl
6B.935
17
.6Bi
U*rt*trlrl¢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)
FloworF*Md.
(*BryF*r
FabrK
4J45
39.73)
4J3
4J.695
19.935
Lg35
Uwmtrlrt¢d P￿th
Pu￿j
D¢swth*d Rtrdelyrj￿F￿
Fth F
3)J99
_i*1
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
SU￿jayT¢lth Fw
F￿￿ttF
19

W￿1 Ktlbrid¢ Parish ChuT¢h of Scoiiand
Regi$i¢ttyl &ollith Clwity SCOI 3464
Notes forDhin
rt of the finMn¢i•l stat¢TheDts
ror the
eAr¢nd￿jl D
r￿ber 2024
eontlD
2•24
16 Collecd•n for Thlrd Pardes
West Kilbride Vilia8e Larder
DEC TUrkey-S￿la Appeal
McMiliAn CatKtt Support
Tear Fund
Lodging House Mi55ion
S¢ripror¢ Union S¢otlaNt
S¢hool Bag colleciioTh
Compassion UK
Scothsh Bible Sociery
Chrisrian Aid
Shelt¢T IS¢oilwnd}
Zuia Traffirking TAttZahia
lJ20
1.2(Kl
350
676
936
414
367
91
IM
If
576
576
4J52
2.922
17 Con8reE•tloial OrEA•ts*tkA3
Whilsi undcr the law of thc Ch￿￿h. the knve syptrvistyy ￿sp(M￿lbI1I1tS with TWTd to orgart1satTr￿S affiliaied
to th¢ cong￿ation. Ihc fuThls in8aihertd by the5t OT8anisaiio]B are ptimarily for the purtA)5es of the organisaiiMs and
COll8reytionil puryoses and are dis￿)$&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 P￿ieY of ihe tTUMCCS ITh ihe ¥Thicrc5ts of accowwabiliry Ind io pcThii an a55C55meni of The 5igTh1f￿znLx or
othen¥ise of the or8anisaiional accouNs 10 publish an db5wau of thc a￿)Unts of cMyw41ional Organi￿lonS 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 the￿lY remainin8 olg￿lSa11￿ 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
Registe￿1 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 F￿￿9]$
Di)natio￿3
Sundry
7,5(Kl
Tot81 In¢ome
136 (XXI 14
013
Expendlture
Minigtries and Mission
Presbykry Du¢s
Minist&s ExF￿e
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 knSt￿5 a
ro￿.ed the Dud ct on ?5 2025
21