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 c1￿1St.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 n￿de 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 t￿streS 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 Tn￿tee$, policy to hold reserves of approximately six months expenditure including designated funds.
At the year end the Church held unrestricted fi￿d$ 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 cu￿entlY 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 stateD￿nts, 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 l￿d 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 reaSo￿ble steps tor the prevention and detection of fraud aud otber irregolarities.
The trusie¢s atr responsible for the mainten8nc¢ and integrity orth¢ chttTity P￿d 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 sA￿d 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 Tn￿lee 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
Oth￿traI￿ng 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(1￿3e8Tr 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 br￿1 fonvard
74.OTI 361.687
Ilb288
446,052
343,935
10.114
429 731
Totsl fvtyjSt￿ed foTWHTd
71A24 361.824
442,196
361ffjB7
10388
446W52
io

*trJSLWb5hCknty $CQ13404
kntri¢thd
Vu4d¥
Fmndi
2025
275￿0
55
275.1
75.969
350.969
275.fj
13,4L
13,4
275WOO
6520
6>10
7.031
,528
347.l45
11435
366.10
5.750
58.
64J93
4.90Q
63.809
68.709
14.542
14.542
Ji%Jfj
114?
(2.147)
9￿221
1,1
64J93
31
14A&I
111228
14.512
12,14
12S
36ft
77
Tbtftrlth4lEhÈrhp￿.
i)
13
IJ
71.42$
361A24
74m
361.617
&948
161.087
71Ats
361.824
4411•7
74th7Y
361ffj87
ioJ8q
446,053
FIJr￿d mb1h￿CofI￿tKWI
C•T(4F¥b0AS￿lw 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¢stric*d 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 tn￿te¢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 reCO￿lSed on an accruals basis as the jiability is incurTed.
Interest receivable
Interest OIL fi￿dS 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
RegISt￿ed Scottish Charity SCOI 3464
Notes formiD
art of the f￿anCIal 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 SCotl￿d 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 st*t¢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 DoD*tions xttd LtgAtles
Off¢riDgs
Tax ￿¢0V¢red on Gift Aid
Ltgacies
Contiibuiions from Congregational Organisations
DOn￿lOnS
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 R￿e1Ved
De￿slI 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 pl￿ge8
Gift Jid on Kitchen Refurbishrtteni pledg
568
7,553
38.614
7,710
53,877
121
614
7,710
54,445
568
Totsl i11c￿the
146,194
51616
335 202,145
136.081
11,588
343 148,012
14

West Kilbridc Parisb Chur¢h of S¢otlJnd
Rw$trred S¢olli5h Charity SC013464
Notts formin
Cor the
e*r etsdefj 31 Ikcember 2025
rontitiued
6 Anatysts ofEJp¢ndiknrt
Uirestrl¢ted Rutrlrt¢dEndovrnient
Fund$
Furlde
2•23
2112$
UJwe$trldtd Rertrktsd Emdowmemt
Fu]￿$ FuDds
Furtd$
2024
2024
2024
Totsl
2025
Tothl
2024
2ts2S
R•lthg FuDd
off￿lti8 ELvelws
174
174
174
174
CharIlab]e A<tlvltl
GoiDg forGTowth Allocaiii>n
Pr¢sbyteryDlle5
Ministrfs Travel Expell￿&
Pulpi¢Swply
OtheT s￿aryc0s
Fa￿lC Repa￿S and MoilltenaDce
CouDciI Tax
69.251
4,290
1,393
I,ioo
22,042
9,055
4.014
6,318
13,804
5.603
347
4.794
470
69251
4290
lJ93
67.522
67,522
1,279
800
19,356
9,500
3,747
5.403
15,051
4.145
436
3.8B5
1279
22,042
9,055
4,014
6.318
13.804
5.603
347
4.794
470
19,356
9.5(K)
3.747
5,403
15,051
4,145
436
3,885
55
Young Peopk
Missi¢
Flowers Itwryl
55
Fabric Capital
Other ExperL%es
Kilchen refUrbi%bTr￿￿I
6,701
540
57254
57,794
2,650
9.891
57254
2,650 209,626
6,953
1241
8,194
149,182
138.077
55
1241
139.373
Toi#l Expemditure
149J56
57,794
2,650 209IM
152546
138248
13,(M>2
1.241 1395
Supwrt costs have llotbe￿ $op&rnteiy id¢ntIfi￿J as the Cottqider that tlKrr is only one ¢haritsbk a¢tivily. Thesef(￿¢ support cosis yek)ie wbolly t(bthat
a¢livity hove not been separal£ly idthjiified.

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$ts and numbers
Sal￿1¢$ 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 en￿loYc￿S 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 Ch￿lty 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 follo￿￿ll8 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 Dete￿ber
2015
TM#•f*rb
275.00
27J.(
275.1
F*ttd•
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
TrA￿￿er5
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¢rfErMIo*TheM Fu
ThLX fvrtd Is of5rvu41 ￿qUEs1￿, thepnKetds oTwbi¢h ￿ ￿¥￿￿041￿i￿the poorwLthp
PUrp￿e￿Re￿trkl¢j Fuod•
Flow¢tFwvl
0[￿FUL4
Fi￿￿r Fuud I Capital}
Fwpd
Thw 1s&fu￿￿Proyvje fiowtrs fordJsp19y J￿iD￿SE￿￿eS0rW￿bip.
Thii Is&fy￿ typ4y fOrCApi￿iEXPe￿tstWe WlknFthi¢ofthr t1￿
15A fundwpayfortheRthb1s￿hcuItsffj￿ chu￿
Pwp•tsvfDHlyated
BeDEvolent Fulld
The ththeegbave &t¢49id¢ bJllds S)rtho bellefitofthtPts0T￿th( Parish.
Tr tsus￿5 h&vc ¥rt aside fiuwjs cOll￿ted JD for guppotti¥
projeL￿ aESOtiaieil withthrobjectibw ofthe Ch
The ¢n￿eSh•￿ Brt45ide Sjnds to allow for0*th*ll*]KPa￿d re￿￿b￿b￿￿t
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 a￿hire
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$4tloDs
Whilst under th¢ law of th¢ Church, the trust¢es hav¢ certain supervisory responsibliiies with re%￿d To otgattisations affiliated
to the conBre8ation. the fullds in8atheted by these 018anisatiODS ￿ primatily for the p￿￿OseS of the orgaD]￿t1olls and Lot
congregational pUrpo￿S and are disposable ￿ the behest of their membtTS whv or may nol be ChurLh of Scotland
m¢mb¢TS.
The tNs*es do ttot C4)JJsidtr their respollsibiliti&% ext¢nd to Gontrol or Iru5te¢ship. which rests with organi￿tional offic¢
b¢aro5.
It is therefure not the polity of the trnst¢¢$ 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 trus*eB 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
I￿￿1n4
CoDgr¢wional Offerings
GAftAid
H￿1
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