West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 West Kilbride Parish Church of Scotland ACCRUED (SORP COMPLIANT) ACCOUNTS 2025 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 2025 The Tn]stees present the annual report and accounts for West Kilbride Parish Church of Scotland for the year ended 31 st D¢c¢mber 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and complywith the General Assembly Regulations for Congregational Finan¢¢. the Charities and Trn8tee Investmenl (Scotland) Act 2005, the Charities Accounts (Scotland) RegulatiOT)$ 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to chaTities preparing their accounts in accordance wilh the Financial Reporting Standard appli¢able in the UK and Republic of treland published on 16 July 2014. Objectives and Activities 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 c11St.S Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the Ordinances of religion to the people in every parish of Scotland through a territorial ministy. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Our Sunday morning service continues at 10.30am with a mixture of trnditional and more contemporary worship. We also have meetings on a Sunday Evening. This has included Evening Seryices, the Alpha Course and the Bible Course. We continue to livestream OUT services each week, with around l 00 watching online On 31" December 2024. the roll of WKPC was attested as 328 members. a decrease of l over the Previous year. Communion services are publicised 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 very young. Messy Church nms once amonth with a good numberof famili¢s engaged. Individuals responsible for working with children or adults at risk are appointed by the Kirk Session only after having compl¢t¢d the full recruitment procedure of the Church of Scotland (including membership of the Protection of Vulnerable Groups (PVG) Scheme). A Safeguarding Co-ordinator and a Safeguarding Panel have been appointed to support the Kirk Session in discharging its responsibilities in relation to the protrftion of children and adults at risk. Many organisations use the Church premises for both Church and non-cburcb related activities, including the Boy's Brigade Company, the various sections of the Girl Guides, dan¢ing, the Village Band and Community Choir. More Tec¢ntly a judo class and a cl&ss to educate people to fall correctly have started in our halls. To facilitate disabled access to Church premises ramps have been installed to the Church Office and Halls and a lift has been itistalled for access to the Main (Bill Penny) Hall. Church premises also include 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. There is also a prayermeeting on a Tuesday morning. Our small groups (Ltfe groups) have also continued throughout this period - with mosl meeting in person and one continuing on Zoom. The Church continues to hold a weekly Coffee Morning {Church Cafe) on a Tuesday morning which is open to the community, and we run a 'Warni Hub. in the autumn / winter months which turns into 'Th¢ Hub, in the spring I summer months. The Wann Hub is open on a Friday afternoon and is for anyone in the community 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 appr¢ciated.
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 Th¢ Church is a member of Scotland's Churches Trust and is open to th¢ public through the week, during the nomial Church Office opening hours of10.00am to 12.00 noon, four mornings a week. West Kilbride Parish Church posts inforniation on Facebook, Instagram and X (fornierly Thvitter) and hosts a website at ivk c.church. The website contains inforniation about the church, including what is on each week 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 b¢¢n w¢ll appreciated by those who are not able to attend worship. Funerals held in the church are also able to be streamed wbich is appreciated by those who have 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 Church) were united. Following a refurbishment completed in March 2014, we now have a building that is flexible for worship and outreach and suitable for the 21st century and which allows us to do things that we were unable to do previously. The heating in the Bill Penny Hall was replaced in F¢bruary 2023 - and the Kirk Session is actively considering ways of improving the hall facilities we hav¢. We were delighted to be able to raise funds locally and install a new and improved kitchen facility expanding the original kitchen next to the Lower Hall. This b&8 allowed us to run M¢ssy Church and the Warni Hub in a more effective way. Rever¢nd James McNay was inducted to the joint congregation of West Kilbride Parlsh Church of Scotland on the 14th of January 2010 and remains the Minister at the year end. The Kirk Session sets the policy and strategy of the church. In order to facilitate this strategy, a number of teams are in place. These have recently been reviewed. We have 6 teams- Fabric. Finance, Mission and Discipleship, Pastoral Care, Worship and Youth. We also have Cowordinators responsible for catering and for administration. The Kirk Session believes that appropriately skilled or qualified people have been appointed to team leadership and oif1ce bearing responsibility and thereby Can provide effective rnaT]agement of the affairs of the charity. A regular bi-monihly team leaders meeting has been establish¢d prior to a bi-monthly Kirk Session meeting at which decisions regarding policy or strategy of the Church are made. An Elder's Conference to discuss the viston of the church and to pray tog¢ther is also held annually in January. In 2025. we held this in West Kilbride Parish Church with lunch in Fairlie. This y¢ar. we had a guest speaker who spoke about a pioneer project. This was helpful as we continue putting together a vision looking towards 2030 to ty to h¢lp us think through an ageing membership and leadership. Around 100-134 people are in att¢ndance at our Sunday morning servic¢. Our regular Sunday worship pattern over this period has been.. - 10.30am'. Morning Worship with Adventure Kids. -6pm or 7pm - Evening Service / Alpha / The Bible Course Messy Church began around 2014, and we have been encouraged by tbe families who have come along throughout 2025 including many new contacts.
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 We have continued our ¢mphasis on prayer within the church. The Wednesday Fellowship is our weekly prayer meeting. This is a hybrid meeting for anyon¢ to join in-person or online. There is also a Tu¢sday morning prayer meeting in the church. We also have an Elder's Prayer Meeting online via Zoom 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 'in-person' but one is exclusively via Zoom. Youth work has been challenging post-pandemic. We have 'Adventure Kids. on a Sunday morning with a regular, if small, Core of children attending. We have been delighted that this core has slowly increased wkth often there being double figures of children attending Sunday worship. We have started a Toddl¢r 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. A Men's Breakfast has been started to encourage the men fortnightly on a Wednesday morning. Those who have been part of this have really appreciated it. We continue to be a collecting point for the local Foodbank and regular donations are made especially around Christmas using our 'Reverse Advent Calendar. Whe 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 been made at other limes for the work of other charities. The Warn] Hub has been well-received within ihe church and community as we attempt to address the cost of living crisis in our con]munity and help those in need. We also run a Tuesday morning coffee morning called 'Church Cafe. which is well appreciated by thos¢ who go along. We also reach out to our community by holding a 'Bereav¢ment Support Group, which runs for 6 weeks before culminating with a Blue Christmas service for those who find Christmas a difficult time due to bereavement and grief. The Church continues to support various missionary organisations that we have links with and to pray for them. We have had speakers from Scripture Union, Street Pastors, Blythswood Care and Asialink in the past year. We have held outreach events this year in the churcb - a Light Paty, participated very successfully in the Yuletide Night in the village by pulting together an 'Augmented Reality Nativity Trail. along with family games. We also held a Hogmanay C¢ilidh once more. We were delighted to welcotne 7 new members into the church by profession, resolution and transfer but sadly, mainly due to the death of some faithful members, our overall membership decreased by one during th¢ past 12 months. We didn't focus on Stewardship this year as we focused on raising funds for the new kitchen which we did successfully. Going forward, we will hold a Stewardship Sunday in January This has been an encouraging year in the church. Though we face the same challenges of a number of Church of Scotland congregations in tern of an older membership. we continue to try to look outwards into the community and prayerfully ty to shaT¢ the love of J¢sus.
West Kilbride Parish Church of Scotland Registered Scottish Charity SC013464 Financial Revlew The main source of incom¢ is through offerings. The total income for 2025 £202,145. During ihis year we wer¢ able to install a new and improved kitchen facility at a cost of £57,254. This was fmanced largely by pledges made by members of the congregation and the resulting additional Gift aid earn¢d on these pledges and was augmented by a grant of £7.553 from the listed places of worship scheme. Pledges Teceived for this activity during 2025 total £ 38,614 and the resulting Gift aid amounted to £7,710. The total income attributed to these activities was £53,877. As this is not regular income it has been included in the accounts as otber income so that a clear Comparison can be nde with regular activities. The regular income amounted to £148,268. Offerings increased by £5,599 compared to 2024. Gift Aid of £21,537 continued to be a significant contribution to OUT income which was overall £256 lower than 2024. A significant legacy of £IO.000 had been received during 2024. Donations increased by £404. Income to the General Fund from Hall l¢ts, Wcddings, Funerals Etc. incr¢ased by £1.667 compared to 2024. The revaluation of Funds held with The Church of Scotland Investors Trust Growth Fund, resulted in an unrealised gain of £3,799. Deposit interest and Dividends received totaled £3,639. Expendityre in 2025 increased significantly by £12.459 when compared to 2024 due to increases in a number of areas, local mission. salaries and presbytery dues. the latter having been unpaid in 2023. Utility costs were lower by £1,247 than in 2024. The Trustees continue to subscrib¢ to th¢ po]icy of th¢ UK Living Wage Foundation to set a baseline for Church Salaries. The total funds held by the Congregation decreased by £3,856 to £442.196 of which £275,000 is a Fixed Asset. Investment Poliey and Perfornianee Not relevant for WKPC Risk Management The tstreS have risk assessments for fire, health and safety and food hygiene and have forn]ulated T¢levant policies for these. The main risk to our congregation is the age of our members and the knock-on effect to our ¢ongr¢gational income. The trustees are mindful of this risk and ar¢ presently looking at ways to increase our m¢mb¢rship and increase income levels by developing the stewardship cycle. Reserves Policy It is the Tntee$, policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted fid$ of £71,424 which represents just over 6 months general expenditure. The Church also held £86,824 of restricted funds. which have been specified in note 15.
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 Structure, Governance and Management The congregation is a registered charity. number SC013464. Governing Document For the period of these accounts the Church was administered in accordance with the tern of the Unitary Constitution of the Church of Scotland Recruitment and Appointment of Trustees The members of the Kirk sessio alone, are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills for the effective management of the charity. The minist¢r, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. During a period of vacancy, the Interim Moderator assumes membership of the Kirk Session. Organisational Structure The Kirk Session is chaired by the minister and cuentlY has a regular meeting Six times a yvdr and is responsible for spiritual and temporal affairs within the church. The Kirk Session may also m¢et at other time5 when a meeting is properly called and constituted. The Church of Scotland Unitary Constitution allows for th¢ development of team worktng within the governance of the Kirk Session acting as charity trustees. Accordingly. some responsibilities are delegated to these teams who meet periodically according to need, and report to meetings of the Kirk Session. Reference and Administrative Information Trustees Kirk Session: Mrs Joyce Anderson, Mr Nicol Armstrong. Mr Stephen Brown. Mrs Nan Brownlee. Mr David ClarL Mrs Rhona Clark, Dr John Coy. Mrs Rosemary CraiL Mr George Crawford. Dr Richard de Courcy, Mr Robin Davis, Mrs Rhydwen Eliott-Lockhart, Mr Stephen Eliott-LockharL MT James Fitzsimrnons, Mrs M (Anne) Fitzsim- mons, Mrs Janette Fleming, Miss Carol Fulton, Mrs Anne Grant, Mrs Norn]a Greenham, Miss Mary Jack, Mrs Anne KeatL Mr John Kerr, Mr Shaun Lidbury, Mrs Shona Lidbury, Mr Donald Mackay, Mr Colin McDougall, Mr William M¢Farland, Rev. James McNay, Mrs Mary Miller, Mrs Margaret Mom)w, Mr Brian Murray, Mrs Deirdre Murray, Mr John PuTV¢S. Mrs Ina Ratcliff¢. Mr Paul Selman. Mr Mark Shanks, Mrs Alison Ward, Mr David Williamson, Mrs Dawn Williamson .
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 Principal Office-bearers Minister: Rev Jarnes McNay S¢ssion Clerk: Miss Carol Fulton Church Treasurer: Dr John Coy Fabric Convenor: Mr Mark Shanks Principal Office Charity Name: West Kilbride Parish Church of Scotland Charity Registration Number: SC013464 Congregation Reference No: 120684 Contsct Addr¢ss: Church Office West Kilbrid¢ ParAsh Church of Scotland 31 Main Street WEST KILBRIDE KA23 9AW Phone.. 01294 829902 Independent Examiner Graham Love, B.A.. C.A. Rogerson & Goldie Chartered Accountants 29 Portland Road Kilmarnock KAI 2BY Bankers Royal Bank of Scotland Irvine (E) Branch 69 High Street Irvine KA12 OAL
West Kilbride Parish Church of Scotland Registered Scottish Charity sc013464 Trnstees, Responsibilities in Relation to the Financial Statements The tharity trustees are responsible for preparing & trustees. aTmual report and fjnancial stateDnts, in ordance with applicabl¢ law and lJnt¢ed Kingdom Accounting Standards (ullit Kingdom GenLrally Accepted AcGountillg Practice). The IÉLW appEicable to cli8rities in Scotland TequiTes thechatity trustees to prepare fifj8nci41 stLltem¢nts for each year wliich show a th'uo and fair view of th¢ stai¢ of affairs of the chatity ld of th¢ incoming Tesources az application of r¢sources of the charity foi. that In PT¢paring th¢ financial statement4 the tntst¢es are required ¢0: select surtuble accoiinting policics ld then apply them LODSiSt¢ndy. nbserve tht method and principles in the applicable Charities SORP. D]&ke j'udgements and estimates tliat are reasonable and PTudenL stat¢ whether appli¢abk aL¢owiting 5talld8rds atx] statements of recommended pr&ctice have been fol- lowed. subject trj any d¢parttwes disclosed Und explained in th¢ t.anCial st&tem¢nts. prepart the finallcial statements on the going Loncem b85is unl¢ss it Is iLiappTUPiate to pre5um¢ that the ctw'ity will Lontinue in operntional ¢xistence. The trnstees are Ponsible Èor keepiEssprow awountiag which disclose ivith Monable a¢cui'&cy at ny lime ihc fin&nciai posiiion of the ctk&ity and to enable them to ensLir¢ that th¢ fuwifjial 8tatcni¢Dts comply with th¢ Ci2ariti¢s and Trustee Ittvestllmt (Scotlandl Act 2005 and the Ch8T&ties AcGollDts (ScL)tland) tiegulalions 2006 (as amended). T'hey a a180 responsible for safeguardiDg the assets of the and hcllce foi taking reaSoble steps tor the prevention and detection of fraud aud otber irregolarities. The trusie¢s atr responsible for the mainten8nc¢ and integrity orth¢ chttTity Pd finan¢ial infornsation on Th¢ ongregation's website. Legislation in th¢ United KiugTdi)m governing ib¢ pr¢paratioll and dis$emtnatioii of fin4¥al staiemeDts n]ay differ from legislation in other jwisdictions. Approved by th¢ TTus¢ees on 24 2026 &nd sAd oll th¢ir bchalf by.. Carnl Fulton Se¥slon Clerk
West Kilbride Parish Church of Scotland Registered Scottish Charity SCO13464 West Kilbride Parish Church of Scotland Independent Examiner's Report to the Trustees of West Kilbride Parish Church Year ended 31 December 2025 I report on the accounts of the charity for the year ended 31 December 2025 which aT¢ Kt out on pages l O to 21. Resp¢¢tive responsibilities of trnstees and examfiner The charity's truste¢s are responsible for the preparation of the accounts in accordance with the lern]s of the Charities and Tnlee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trnstees 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 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 (as amended). An examination includes a review of the accounting records kept by th¢ ¢harity 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 Irustees concerniT]g any such matters. The wocedures undertaken do not provide all th¢ evidence that would be required in an audit, and consequently I do not express an audit opinion on the vi¢w given by the accounts. Independent examiner's stalement In the cours¢ of my examination, no malter has come to my attention [other than disclosed below ] which gives me reasonable cause to believe that in any material resp¢¢t 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 (as amended), and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met. OT 2. to which, in my Opinio attention should be drawn ID order to enable a properund¢rstanding ofthe accounts to be r¢a¢hed. Name: Graham Love B.A., CA. Address: Rogerson & Goldie Chartered Accountants 29 Portland Road Kilmarnock KAI 2BY Date: 7th July, 2026
tAtemtttt o(Fln*ncial Aetiiities For ¢be e41 ended JI Tje ember 2025 Unrestrlcted Re5trl¢tsdKndowmt#t Funds FuDd$ Furtd5 2(125 2•25 2025 Ujjwestrftted kntrleted EndoTwmeDt Fuds ullds FuDd5 zo 21114 Tothl 2025 T•tsi 21124 140ts 2024 IDuJme 4Dd eDdow]NeDts from: Don&tiong and Legacic8 CbAritsbleActiviiie5 OthtraIng aetivlties Inv¢strents Other 136.897 7,164 136,897 7,164 127,436 5,497 ioooo 137,436 5,497 1.565 568 1,739 53,877 335 3.639 54.445 1,748 1.588 343 3.679 1.4(K> T•tai tDeDme 146,194 55,616 335 202.145 136,081 11,S88 343 148,012 R&isiugFunds CbaritsbkActiviiieB Other 174 149,182 174 209.626 57.794 2,650 138,077 55 1,241 139,373 Tots] Expendlture 149J56 138.248 5S 1,241 139,544 Nd inromin8(cxprnditNT¢l b¢for¢8ains •Mi k)ss¢s on itiv¢s#netbts {3,1621 12.178) 12,3151 (7,6551 12,16T 11,533 (898) 8.468 N¢t vi$1(13e8Tr otL iUVC5tsJKnts 2.315 975 3,799 562 6,219 1,072 12,6531 137 (l J401 (3,8561 11,6051 17.752 174 16J21 TTrDSfeT5 between fuDds Net M•vemeDt ID Funds 12.6531 137 {lJ401 13,8561 11.6051 17,752 174 Tot•1 br1 fonvard 74.OTI 361.687 Ilb288 446,052 343,935 10.114 429 731 Totsl fvtyjSted foTWHTd 71A24 361.824 442,196 361ffjB7 10388 446W52 io
trJSLWb5hCknty $CQ13404 kntri¢thd Vu4d¥ Fmndi 2025 2750 55 275.1 75.969 350.969 275.fj 13,4L 13,4 275WOO 6520 6>10 7.031 ,528 347.l45 11435 366.10 5.750 58. 64J93 4.90Q 63.809 68.709 14.542 14.542 Ji%Jfj 114? (2.147) 9221 1,1 64J93 31 14A&I 111228 14.512 12,14 12S 36ft 77 Tbtftrlth4lEhÈrhp. i) 13 IJ 71.42$ 361A24 74m 361.617 &948 161.087 71Ats 361.824 4411•7 74th7Y 361ffj87 ioJ8q 446,053 FIJrd mb1hCofItKWI C•T(4F¥b0ASlw Clu knIIC•yYw¢u¥nt
West Kilbride Parish Church of Scotland Regist¢r¢d Scottish Charity SC013464 Notes formi art of the financial statements for the ear ended 31 December 2025 A¢¢ollntinE Policies The PTincipal accounting policies, which have been applied consistently in the cuuenl and preceding year in dealing with items, which are consid¢r¢d material to the accounts, are set out below. The charity has adopted the requirements of the Statemenl of Recon)mended Practice: A¢¢ounting and Reporting by Charities (issued FebrLWy 2005). Basis of preparation The accounts have been prepared in accordance with applicable accounting standards and under the historical cost convention. modified to reflect the inclusion of investments at market value, and in accordance with the Charities and Trustee Investment (Scotland) Act 2005, The Charities Accounts (Scotland) Regulations 2006 (as amended), the Regulations anent Congregational Finkmce approved by the General Assembly of the Church of Scotland in 2007 and th¢ Stat¢ment of Recommended Practice.. Accounting and Reporting by Charities (2005). Fund c¢ouDting Funds are classified as either restricted funds or unr¢stricd funds, defined as follows. Restricted funds are fimds subjecl lo specific requirements as to their use. which may be de¢lared by the donor or with their authority or Created through legal process¢s. but still within the wider objects of the charity. Endowmenl funds are funds, which have been given on th¢ ¢olldition that the original Capital sum is not reduced, but the iticome th¢re from is used for the purpose defined in accordance with the objects of the harity. Unrestricted ndS are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earnwked at the discr¢tion of the tnte¢S for a particular purpose. they are designated as a separate nd. This designation has administrative purpose only and does not legally Testrict the trustees, discretion to apply the fund. Incoming resources All donations and gifts are included within illcoming resources under either unrestricted or restricted fijnds according lo the temts under which the donation is made and when the amount can b¢ quantified with reasonable certainty. Donations and gifts in kind are brougbt into the accounts at their market value to the charity. Resources expended Expenditure is reCOlSed on an accruals basis as the jiability is incurTed. Interest receivable Interest OIL fidS held on deposit is included when r¢¢eivable and the amount can be measured reliably by the charAty' this is nonnally upon notification ofthe inter¢st paid or payable by the Ballk. 12
West Kilbride Parish Churcb of Scotland RegISted Scottish Charity SCOI 3464 Notes formiD art of the fanCIal statements for the ear ended 31 December 2025 Accounting Policies (continued) Tangible fixed assets The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church and halls. vested in the Church of SCotld General Trustees. No consideralion is payable for the use of these assets. Expenditure incU¢d on the repair and maintenance of these assets is charg¢d as resources expended in the statement of tinancial activities in the period in which the liability arises. All tangible fixed &ss¢ts costing in excess of £1,000 having a value to the charity greater than one year, other than those acquired for Specific purpos¢s. are ¢apitalised. D¢pr¢Liation is provided on a 5traight-line b&8iS to write off the rost or initial value, less residual value, of tangible fixed assets over their estimated usefid liv¢s: Buildings Motor vehicles 100 years 5 years Investments Fixed assel investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market valu¢ at the beginning and end of the financial year or. if purchased in the year, the difference between cost and market value al the end of th¢ year. Realised gaiDS and losses represent the difference betwe¢J) th¢ proceeds on disposal and the market value at the start of the year or ¢osl if pur¢has¢d in the year. Taxation West Kilbride Parish Church of Scotland is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not regist¢red for VAT and resources expended therefore include irrecoverable input VAT. 13
West Kilbridc Parish Church of ttnd Regist¢red Swttish ChaTity SC013464 Note8 formin rlk art of tht stt¢ments Ullrejtriited Rtstrkttd EDdowmtnt FuDds FuDds F¥rLds 2025 2•25 2015 UDTestri¢t¢d Restricted Endowmettt Funds FuDds Fullds 2024 2024 2024 To¢81 202S Tot 2024 l DoDtions xttd LtgAtles Off¢riDgs Tax ¢0V¢red on Gift Aid Ltgacies Contiibuiions from Congregational Organisations DOnlOnS Valu¢ of Donated Q(x)ds 9&677 21.537 9&677 21.537 93,078 20249 93.078 20.249 10.0 iO,OLK) 6,302 62 5.958 5,958 10,321 IOJ21 8.15) 136 897 127 436 137 436 2 ID¢orne from charltable a¢tivltles Wfd(hngs and Us¢of Halls 520 520 950 4.547 950 4547 5,497 5.497 3 IJL¢ome Irom othiy tradinE actlyitks R¢nt 4 love5t¢t Dividends Re1Ved DeslI In¢$¢ 138 1,427 I JB7 452 263 72 139 1.609 1.526 62 263 80 1.928 1,751 1,565 1.739 335 3.639 1,748 1.588 343 3.679 S Otkn¢r in¢oThe Gr&rLts Kitchen Refi]rbishn)ent plge8 Gift Jid on Kitchen Refurbishrtteni pledg 568 7,553 38.614 7,710 53,877 121 614 7,710 54,445 568 Totsl i11cthe 146,194 51616 335 202,145 136.081 11,588 343 148,012 14
West Kilbridc Parisb Chur¢h of S¢otlJnd
Rw$trred S¢olli5h Charity SC013464
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West Kilbri(k Parish Cburch of Scotland Registered Scottish Charity SC013464 Notes formin art of the fiD2neial ststemtnts for th¢ 'ear ended 31 Dec¢mber 2025 continued 2025 2024 7 St*ff ¢o$ts and numbers Sal1¢$ and wages Social security costs Furlough recovered 22.042 19,356 Total 22.042 19.356 Th¢ avwdge nutnber of employees during Ibe year, ca]¢ulated on the basis of a head Count. Wds as follow5.' 2025 2024 Administration Church Organist Pr¢mis¢s Maint¢nanc¢/Cl¢alling All Church of Scodand congregations contribute to the National Stipend Fund which bears the costs of all ministcrs, stipcnds and enloYcS contributions for national insurdn¢¢, pension and housing and loan fund. Ministers, stipends are paid in accordance with thc national stipelld scale, which is rclatcd to years of servic¢. For the year under review the minimum stipend was £32.433 and the n)aximum stipend in 5th and subscqucnt ycars of service was £39,856. 8 Trustee Remuner¥tion and Re14ted Party Tralls4ctioRs During the year I trustec Tcccived reimbursement of travel ¢xp¢ns¢s incurred of £1,393 {2024: £1,279 to I trustee) and Council Tax of £4.014 12024: £3,747), a total of £5.407 (2024: £5,026) Mr J . Fitzsimmons , trnstee, received £600 for pmvidin8 his s¢rvi¢¢$ as Hall k¢¢p¢r. Mr. Stcphcn Eliott-Lockhart, a tsvsi¢e, r¢¢¢iv¢d £11,300 as Church Administrator. During the yeaT a totsl of £82,IXM) w&s donated lo the congregation by the trustees. 16
West Kilbridc Parish Church of Scotland Registered Scottish Chlty SCOI 3464 Nott$ forn)in art of the financlal statements for the '¢ar ended 31 December 2025 continued Office Bulldlngs Equipmeni Tot 9 Tangible Fixed Assets Cost At l January 2025 Additions Disposals 275.000 275,000 At 31 December 2025 275,000 275,000 Accumulated Depreeiation At l January 2025 Charge for year Eliminated on disposals At 31 December 2025 Book Value At 31 D¢cember 2025 275,000 275,000 At 31 D¢¢¢mber 2024 275,0110 275,000 2025 2024 10 Investments Mark¢l value at 31 Decemb¢r 2024 Disposals Acquisition Unr¢alised gain/(loss) on inv¢s1ments Markei value at 31 De¢ember 2025 Investments at cost 91,100 {37.860) 18,930 3,799 75,969 47,892 83.247 7,853 91,100 49,771 Thc folloll8 ittvestmcnts are held.. Church of Scotland Inveslors Trust GTowth Fund 75,969 91,1(M 17
Wesl Kilbride Parish ChuTch of Scotland Registered Scottish Charity SC013464 Notes formi r¢ of tb¢ fln#n¢lal 5tatemeDts orthe ear ended 25 tlnued 2025 2024 11 Debtors Gift Aid Tax Refimd Due Gift Aid Tax r¢fvnd do on Kitchen pledges 5,466 284 5,750 4,900 4,91JO 2025 2024 12 Cred5tors Tear Fund Middle Easi Appeal Lodging House Mission Zuia Trafficking TanzaDia Shelter (Scotland) 576 576 1,152 General Deslgnated Re$trlcied Endowment Totil 13 Analysls of L¥el Assets Among Fuhds Fixed Assets Investments Current Assets Debtors Cr¢ditors 275.000 55,528 31.012 275,0 13,409 75,968 (4.461) 85,478 5,750 7,031 10.331 48,596 5,466 Iyet A$$et$ at 31 De¢ember 2025 54,062 17J62 361,824 ,948 442,196 14 VoluDteeTS In common with all congregations of the Church of Scotland the ¢ongregation b¢n¢fits from the contribution made by volunteers who give their time and talents willingly for the benefii of th¢ Church. The areas of congregational life which r¢ly on th¢ contribution of volunteers are many and varied and much of the aclivity would be unable to CODtinu¢ were it not for the Commitment shown. 18
WESt KiJkidvParithC&w¢holkw Rcw3tcJcd ScothihCbM¢y SCOI3464 ¥ote5 forml 25 IS Movement InF•u At At31 Deteber 2015 TM#•frb 275.00 27J.( 275.1 Fttd• 8,948 12.650) F]owErFwJd. OtwFund FabTiC Fund{e¥iTaD 252 5J62 48,630 32243 523 (540) 5y5 51.454 29,S73 54.584 (57234) 86,687 (S7,Nl> 1255 I)ÈsiwtdFdkn¢FuDd GrllcTalF 16.100 57.73J {216.094} 74.077 213.441 216.0941 71.424 ToiglFwd 76J31 442J96 31 DErember 2Q24 2•24 R¢wllre TrAer5 FJx¢4 A•%¢ts 275.( 275.( 275 ODD 275.¢ lQ,288 FlowerFwxl. l¢y¢ 307 4.998 43,695 252 S.562 48.fi3Q 32243 564 4,935 12.308 Fulld (Capttal 68.935 17.8ts7 86.617 1244 1255 15.089 57.733 1,367 60,716 156,163 GenErnlFund 74.077 176.7 16fjA42 446JJ52 Purpfys¢rfErMIoTheM Fu ThLX fvrtd Is of5rvu41 qUEs1, thepnKetds oTwbi¢h ¥041ithe poorwLthp PUrpeRetrkl¢j Fuod• Flow¢tFwvl 0[FUL4 Fir Fuud I Capital} Fwpd Thw 1s&fuProyvje fiowtrs fordJsp19y JiDSEeS0rWbip. Thii Is&fy typ4y fOrCApiiEXPetstWe WlknFthi¢ofthr t1 15A fundwpayfortheRthb1shcuItsffj chu Pwp•tsvfDHlyated BeDEvolent Fulld The ththeegbave &t¢49id¢ bJllds S)rtho bellefitofthtPts0Tth( Parish. Tr tsus5 h&vc ¥rt aside fiuwjs cOllted JD for guppotti¥ projeL aESOtiaieil withthrobjectibw ofthe Ch The ¢neSh• Brt45ide Sjnds to allow for0thll*]KPad rebbt SuDduyTea& 14ekn Futtd Fabric Fulld
West Kilbride Parish Church of Scotland R¢Bistrd Scottish Charity SC013464 r¥oteJ formin
rt of th¢ fin9nciAI statements
2025 2024 16 Collection for Third Parlle$ West Kilbride Village Larder 8ia Link Mcmillan ca¢[ Support Tear Fund North Aytsbir¢ Cath¢¢r care ripture Union ahire School Bag collectio Compassion UK Scottish Bible Soriety LhTistian Aid Sh¢lt¢r (Scotlandl Zuia Trafficking Tanzania 2.256 97 814 1.320 936 28 065 407 414 367 91 206 loo 576 576 4.552 17 Congrega¢loDal Org4Dl$4tloDs Whilst under th¢ law of th¢ Church, the trust¢es hav¢ certain supervisory responsibliiies with re%d To otgattisations affiliated to the conBre8ation. the fullds in8atheted by these 018anisatiODS primatily for the pOseS of the orgaD]t1olls and Lot congregational pUrpoS and are disposable the behest of their membtTS whv or may nol be ChurLh of Scotland m¢mb¢TS. The tNses do ttot C4)JJsidtr their respollsibiliti&% ext¢nd to Gontrol or Iru5te¢ship. which rests with organitional offic¢ b¢aro5. It is therefure not the polity of the trnst¢¢$ to fQDsolidat¢ th¢ oUnts of any coD8rewioDal or8anisation with th08¢ of the ngr¢gatLOI2. It is how¢v¢r the lI1¢Y of the trustees in the interests of accountability to permit an assessmetst of the si8Dificallc¢ or oth¢nvis¢ of th¢ orgonisational a¢¢ounts to publish all abs of th¢ of congregational or8anisations aftet exaTnirtation byth¢ GollgregatioJ)aJ treasurer as note 17 to tbe acc4)unts. The truseB also confimi thai non¢ of th¢ or84nisatitsu$ under the jurisdiction of the Kirk S¢$$ion use the Church Chajity nurnb¢r or reclaim aDy tax under gift aid. As the only remaittittg orgdllisxtion which was the Guild ¢¢ased a¢tivity at tlL¢ ¢nd of 2020 th¢Te is rK>thing to t¢pon in thi5 note. 20
West Kilbride Parish Church of SL¥)dand Register Scottish Charity SCO13464 Budget 2026 2026 Budget 2025 Actual I1n4 CoDgr¢wional Offerings GAftAid H1 Intsest DividLixls l£gacies Weddings and Funerals Donations Sundry 100.(M)0 98,677 20.IlX) 18.896 7,)0 3,700 3,640 600 6,500 11500 520 6.362 61.657 Total ITJcome 150 300 196.396 Exp¢ndhtyre Nlinistri&4 and Mission Pregbytery Dues Ministers Expenses 74.370 2.145 1,500 69,251 4,290 l.393 Lool Mi$sAon Youth Work Salaries Office Exwses Council Tax Insurance and Utilities Fabric Repairs and Maintenance Sundry kitchen Total G¢nernl Expeudtture 3.885 436 19,356 4,145 3,747 20.454 9.500 9219 57.245 150,165 2Q2 Y20 450 20.000 4.000 21,000 9.800 The trustees approved the Budget on 24 Marth 2026. JohD H Coy Tremsurer 21