REGISTERED CIIARITY NUMBER: SCOA3595
Repct of the Tte Ito5 Independthi Exxmirtevs Rert of FIrl¢la1 Activities BalanL% SI Notrs ts) the Financial StateMts 913 Detailwj St4tem¢ntof Financial A¢tivities 14
The trus15 JxeseDt their rwt with the finm¢ial statements f)f the dhtirity fw the year fflded 31 Decetllber2024. The tneS have &pted thc provisions of the StOt•llthtt of Recommended Prnctice (SORP)'AccourLting RepLYting Ey CbaTi¢ies' issued in March 2005. REFERENCE AND ADMINIsTrTIvE DAlLs Reglstered Chwity number SC013595 Pdnclpal addr¢s$ 16 Otterbjm Ayenue Kihnarnock KA3 7UH Page I
REFERENCE AND ADMINisfRATIVE DETAILS Trusteey Canied fonvard
REFERENCE AND ADMll¥ISTRATIVE DrfAiLS Tnttts Brflil ht firnvard IDde eDdellt eLgminer Instjtute o Rogerson & Goldie Chartered Accountants 29 Portlattd Road Kilmamo¢k KAI 2BY STRUCTURI COVERNANCE AND MANAGEMENT Governing document The Chw¢h is athninistered in acuxdan¢e with the wms of the Mothl Deed of Constlttrtic. Recruitment appolntme•t of knew Irustrts Mcmb¢rs of th¢ Kirk s$10 and the Congregationa] Board are the cbarity trust&. The Kirk S¢ssi(th m¢mb¢rs ar¢ elders of the chuTch and are ¢hos¢n from those manber6 of the church who are considered to have the awropriate glfts aThl skilL8. The minister, who is a member of Ihe KI Ses$ioo is eleetrd by coll10 and ltidu by Presbytery. The Congregational Board is appointul from within CODgreg4tion and members of th¢ ¢otsgrtgation ar¢ invited to nomittats ittdividuals who are believed to have the ski118 wDmitinellt to conffibute ts) the nwagemeut affairs of the CIMwel to become manbers of the Board. Board memb are thell apN)ind at Ébe stsi&l kniual Meeting and serve foT aperiod ofthree y¢8rs afterwhi¢h must seek re<kction at the next Stated ADnual M¢etinig. Own110#1 8trwethr¢ Th¢ Conwryational BoaTd is djaited ty the rniDiSter and meets eight times in a yw. Cfftain r¢spon5ibilitie5 are d¢l¢gat¢d to the Financ¢ Committee and the Protrty Committee a5 appTopriate. The Kirk SeSSiOD whith metts ¢igbt tim¢s a year is respcfftsible for spirinl affairs within the CINr. Riak mn%¢ffj¢nl The tsIL8tees have a thity to idthtify review the risks to which the charity i8 exposed and to ensure AppropTiat¢ controls oy¢ in place to provide &sonab assur8ll a84inst frwJd nd ernr.
ORIECTIVES ATrID AcfivTriEs ObJ¢rtivw lms Th Ch orsc0)d is TrinRtsrian doctri Refornittj in traditi( attd Presbyrerian in poliry. li exists to gloTify God ts> wts for th¢ advancement of Christ's Kiti8dom throughout the world. A5 4 national churc it acknowledges a distinrtive call and duty to bring the OTdinatKe5 of Tcligicm lly the peoplc in every parish of Scotland through a taritorial ministy. 1¢ COa0t7tCS with (ther chUh¢S in vaTiOUS Cfutttettical bodies in Su)ti8nd and Wond. SlgnlficgDt aetlvllie5 St.Columba's Chur¢h h&$ the following gTOUPS: Fricnd5hip attd Fatib- mttts I¢ TudaY of the month. Bible Stydy and Ptay¢r Group- meets once perweek to prny fcf the Congregatio wid8r CA)mmunty aTKI world affaizs. World Church Team - nms fiwd rnising events for areas of Ihe world hit by dis8strJ. and N(rtnot¢s kKay¢r for the Sunday Cafè - all aTe w¢lwm¢ to m¢ #long atsd have tea or coftfffj biscuits and a ¢hat ¢&ch week after the morning Th¢ F¢llowsbip Team- nll)s various filltiOns and outings for the LX)nywtion atsd wits community. Sunday Club- for children aged 3 +. Crèche - forbabies. Stewardship Commtee- ¢n¢iNU4¢S th¢ givin8 of lime. money and for the good of the ¢huYd) by its memtrs. Pastoral Care Cornmille¢ . visits si4 elderly housc bLRJnd h05pltali5ed tnallbcT5 of the ¢hwrlL The wmmittee di3tribute5 harvell gifts and ¥ifts th05¢ housebound and in hospitaL regardle55 of ag¢. The committee also di3tiibuic5 christm (iitts to th(ts¢ tn¢mbtt$ 85* and Birtbday CaTd$ for memb¢r$ 85+. Communujn Arn8ernenLs Committ¢¢ . or8attk8es communions and cld¢T$ Cotnmwiion d1¢5. They also organise monthly sVI& in th¢ sh¢ltcrEd housin8 PX iti St¢warton. Stewarton ceS To8ether- on which the church represuitstion. and the Eer bTeakf&8L Mottthty serviee for tthhead C(Mn Sheltrred SL Coiumba's ToddlerGroup-meEts Thursday Mornin op to all caTing for chikfren wider DUTsery age. Guild- a frialy. welc4)ming group for meD and women who meet every seco1 Tu¢s&y of the month at 2pm. It's motto is 'whose we are aDd whom we serve,. tncludes a varied Syllab - speaker4 bible thdy. entertrinm¢Dt alld fellowship. Holds events to rdise funds for 2 guild projects each y¢ar. Messy Family Fun - for ¢hildrell and adults wbo find it diffi¢u]t to attend Sunday Church. M¢¢t$ first Monday afterno each month. TherL be(wne Messy Church and includes craft4 gaujes. Stories and sons8. Me¢ts last Sanrday of each month. Soup & Chal-meets once &mimth on a Fiiday fLY frietmlsbip and fellowsbip. All membtrs of the commw)ity. Page 4
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FINANCIAL REVIEW
Flnancial revt¢w & reserv¢s polley
PrI1p1¢ source of income is cwgational 8iViD8. Theperrcntsse thange fr
1Mb I rep(rt on the acLX)unts forthe ywetmkd 31 De¢bry 2W24 set out on pages seven to thitWI. Respectfve re8ponsibllitks of tru9ttts and •I¢r The clwiW8 tswiees Are $p()s1bk for the preparation of the accounts in accordance with the tern of the ChaTides and TNMee Investm¢iil (Scotland) Aet 2005 and the Charities ACC(nts {Swt1d) KegulatiODS 2( amended). The ¢haTiW$ trustees ¢onsideT the 7Ahdit r4irement 4)f Regulatioll 10(IXa) ¢0 (c) of the Acwwnts Regulati$ (krs not apply. It is my responsilItty to ex2mine the accounts as requiffd ule1 Stai} 44(IXc) of the Act and to stale wh&ber paiticiilaT n)attets have come to my attention. Basis of the independent exaThlDer'$ r¢port My examin&ion w&$ Caled OUT in a¢¢ordallce with RegUOn 11 of thc CFwities ACcots (S¢otland) Regu]aiions 2LN)6 (as am¢Thkd). An includes a review of the acc{MlIng records kept by the charity and a comparison of the ac¢oullts present1 with thc6e Tecords. It also includes consideration of any items or disd05 itt the ouDts. ottd seeking explatwtions from you truse5 cijnrxrning ally suth matters. The pr(Kedures undertakth do not provide all th¢ ¢vidence th would required in an audil cons4uently I do not express audit opitii ( th¢ vi¢w given by the aollts. IDdependeot examlJeWs statement In the course of my examinatioo matterhas come Èo my attentithl.. (i) which gives me reas¢mable cause to believe that. in any ttu*rial respttl the r4uir¢rntnts to k¢ep accounting rwords ill accoydance with Section 44IIXa) of th¢ 2005 Act and Rcgulatiott 4 of the 2(K)6 Accimmts Regulations. and to Pre¢ accounts whid) with the WL)untinE rwd4 Bnd to compty WAth Regulation 8 of the 2(K16 Accowits liegula¢ions have not been met; or {2) whi¢h, in my coinion. atkniioti should be drav4D in order to enable a unthrsranding of the accowits be Teache41. Institute of Chartered Accountsnts of S¢otland liogerson & Goldie Chartued AccfAmtsnts 29 Port1pd Road KAI 2BY
2024 2023 R¢strirted Tot1 Total fuTuIs ds un$trict fun•ts Not INCOMING RESOURCFS IDcomiDE from gtnerated Voluntwy Inc)¢ A¢tiviti¢s for generating fid5 lllv¢tn¢nt income Other incoming rescACeS 6&965 6.102 12,458 73.147 3.5W2 12,793 3,6&1 11458 Totsl Incomi¥ resources 91.724 l439 ¥J63 97.562 RESOURCES EXPENDKD ChJrilble etfvldes Charftsble activiti¢S NET INCOMLYGI(OUTGO]NC) RESOURCES BEFORE TRANSFERS 17,003 A9842 11758 Gro tramgferg be¢we¢• f•Dds 439 Net incominyJ(0toi{j reBoure¢s 19,442 19,442 12.758 RECONCIUATION OF FUNDS Totsl brought fonvard 179OAO 179,016 166251 TOTAL FUNDS CARIUED FORWARD 19&458 179016 The notes forni part of thes¢ filMClaI &teMents Page 7
2024 Restrlctcd Totsl thDds runds 2023 Total funds Unrestri¢t¢d Dds Not Inv¢51m¢Dts Cath at bonk and in ha 127,038 127,038 117.400 IW58 19&458 179.016 NET CURRENT ASSETS 19V58 179016 TOTAL A&SETS LESS CURRENT LIABILrriES J9&458 198A58 179,016 NET ASSETS 19&458 FUNDS 198,458 179,016 458 179 016 The fuWl1 sl&tements w¢ appTov¢d by tk B(th of Tntst¢¢s on ....... beIlf by: We Signcd on its The note5 fm w of thwe financial statemthts Page 8
AcCOUG POLICIES A¢collnllng fonv¢Ddo The fman¢ial stai¢m¢llts h&v¢ been w¢por¢d under the cost ¢OnV¢Dtion. in accorda¢ with the FinBn¢ial Reporting Standard for Srn&ll¢r Entities (eff¢¢tive April 2008k the Cbarities and Trustee knve51mait (Sc)d} Act 2(K15 the requirements of the Statement of Recommemled prtICe. Accounting and Rep)rting by Charities. l•eomiDg resourees All in¢oming re8jr¢es aTe kn¢lud¢d on th¢ Ststemenl of FIDclaI Actiyilies when is legally ¢Dlitknl to the ill¢¢ 8nd the amounican b¢ qUalltifi with teasonable Re8ourca ezpettdtd Exp¥iditur¢ is a¢courtt for orl a¢¢ru418 bosi8 and bas ten classified headings agg• all Cost related to the category.. Wh¢r¢ costs lln0t b¢ dkr¢c¢ly ttributed to Particu h¢lings they have be allocated to xtivities a boSAS ¢£fflSiStent with the we of resowees. Twtio Th¢ charity is exemN on its c]1t&ble activitk& Fd Aecounling UnTEStiiGted [18 can b¢ 0rdn¢t with th¢ cknaritsbl¢ oliectives atth¢ dis¢retiott of th¢ Restri fijnds ¢an only b¢ us¢d br partioilar re5trid purposes within th¢ obj¢¢ts of th¢ choriry. RGstriction5 arise Wh sp¢cifi¢d by the iknnor orwhett fimds are rnised for particularre6trict¢d purposes. Furtkner explanation of th¢ notyre 2nd pUoS¢ of fund i4 included in the notes to the finan¢ial statements. Pen$K)n eosts other post-retiremeDt benefits The charity operates a defined Contributi F¢nsion Contrlllutic payabk ¢0 the ¢hwity's pension scbane are ¢hwged to the Statement of Financial Activittey in the F¢ri(MJ to which they relate. Fbrl¢ r¢IrS •*d MatenCe Normal fabric rtpairs and Jnaint¢nan¢¢ ¢hW to th¢ GeD¢ral fun4 ¢xtTaordiny Tyirs and irnprov¢m¢nts are met from th¢ Fthic alld by special fimd rai$M)g events. AcfiviTIES FOR CENERATING FUNDS 2024 2023 S£la1 collectilx)fijd r8islng INVESTMENT IIYCOME 21n4 2023 Kents [c]ved. Manse Intr51 r¢¢¢iv DivtrJ¢nd$ r¢ttived 7,889 lJ18 9.098 856 Pa¥¢ 9
TRUSTEES, REMUNERATION AND BENEFITS (kn¢ of the trustee5 1b is a coDne¢ttsl tty to of the iv$ who r¢¢¢ived (k8a Supply twents for playing the ehthrb organ to the wle of £1036. Donations made by the TrUstS in 2024 e4uates to £18241. STAFF COSTS All Church of S¢and congregations contrilyjtc to th¢ National StilXDd Fund which Iws the cost of 811 ministers stipeDds and etnployer5 rA)ntrThi ution& for th¢ nati01 insurance, pension and housing and lofin fimd. Minist¢TS Stirttds are Fold in accordan wilh the nationa) stipend scale. whi¢h is rel&ed to years of servic For the year under review th¢ stipend was £28,7W the maxinmml Stipend in the 5th and subsequent y¢aTS of service was £35.269. There is me mernb¢r of staff (Cle8ner). Local staffmg ta%ts during the year am(rtmted tt) £2.984 (2023 - £2.7110). Ministries & Mission con1ntIOn gm(wited to £28244 (21f23- £34J35). cuRRf ASSET INVESTMELYrs 2024 2023 Listed investsnents 127 The #ated investments at c¢%t at 31 Ikcember 2024 wa% £47,128 (2023- £47,128.) MOVEMEiYf IN FUNDS Net Twngfe between funds At 1.124 f4nd8 Ai 31.1224 Vnrestri¢¢e41 funds General fimd Trnst fimd- ¢8pitsI 174271 3,IIM 17.W3 1439 191713 3.100 1791116 17.11(14 19&458 R¢strict¢d funds D¢vel(yment Fund Poppy Scotland (Eart Haigl Souw Sunday Life & Worfc (1,977) {462) Guild 1439 (w) 179 016 19&458 Ptsge 10
MOVEMEfqT IN FUNDS- continu N¢t mov¢m¢nt in fvnds. iticluded in tho Above aTe as follows: 1cOMIng Restsur¢es MovemeDt i expend¢d fuDds Unreslricted fund8 G¢nerai tlu 91,724 74,721 17,fJ)3 R¢stricted fnmd$ D¢v¢lopnLent Fd Poppy S¢ot]ond IFarl Hwgl 1,977 Life & Work 404 Guild TOTAL FUNDS 74721 Comparadves for In funds Net TraDSfe movemext I At 1.1.23 At 31.1211 UDrestrkted FuDds General fund Tryst fund. capitsl Tn fund. revenue 161J13 3,100 11.185 1573 174271 3,100 lo58 11.185 1573 179,016 Restricted Funds D¢v¢lopTO¢rt Fund Guild Life & Work 1977 {197T) 462 1462) l439 (2.119) A3 161258 04 179 016 Page 11
MOVEMENT IN FiINDS. eonilnued Comp1V¢ net movement ITh fuTrJ4 included ID the abov¢ aTe as follows.. IncomiDg resourt Resources Movement in ¢xp¢nded funds Uirestric¢e41 G¢D¢ral fid 98123 IOJ19 Restrk¢ed rd Developrnent FuTrd Poppy Scotland (Farl Hai8) Life & Work 1.977 462 Guild 2A39 TOTAL TrVNDS 97 Page 12
VOLUNTEERS
SL Colurnba's congtegation butefits from the ¢
Property Conve]w. fvlallag&q all eletnetts of the and s1nKtur welllKing of the thurth, chUh h&il and manse. This includes eneT8y monitorings fatric inspeaions fiTSt wint of conts(* for all Cl¢rk to the Congregationa] Board.. Ensures that all board tninulQ% aT¢ PTep8rtyJ Bod th04 ong with r¢levan¢ ¢owndenc4 cascaded to mcmiKrn. Ptcpbrcs and publisb¢sth¢ Stated AnnuAI Meetitig ndu and mirtut¢$ to the con8regatNin. Strv¢$ on a Yari¢ty of committees within the churcTrL Finance Teatn (5 volunte5). Responsibk all fwanciai transartions of the church. Thi5 includes all don15 fom the collgregaiioJL th)nalions fr( Organisati( who use the church facilities, and all thurth eXdI Bank recon¢Èliation aDdw¢Ffdrai¥)n of to trial balance so that the church ountants can complde ywly Profil & Los$ OU and Balm¢e Sheets. constructed ¥md d¢liv¢red to i variety of committees within the church. Prepar¢8 Gift Ai& OSCR and BusiDCSS Strcan rctUrnS. Stewardship. Pasts)ral Cwr, F¢ll¢Mship & Hall Lets (10 voluDteers).' These VonIeC[s suppffl the chureh wider cornmunity in Telation to Christian stewardship and wellbeing. They visit regularly four care homes, 32 elderty ehurd) members who are housebound. and th09e who are sick hom¢ or in hospital. The voluntrers wovide resources and offff practical solutiot)8 to erL¢ourage Clwllti8ll spirit ID all aS[ts of life to th¢ congre10 and wits COTn]nunxty. inCding the plannin8 and m8nagernerLtof Hall letting. Me55y Churth, Holiday Club & Sunday Club (9 volunteus): Provide a varity of adivities (ganes, readin& ctth) for children from nutwy age upward& The clubs are well attded- Sunday Club {61 Messy Chur¢h (15) attd Holiday Club (50). Muth of the activities of the chUh would unabh w contillue should it not be for the Ccrtnmitrit and dication of the vohmteus. Page 13
2023 INCOMING RESOURCES VoluDtary Ineome Offffi 452 5J98 48,197 5.945 378 Lif¢ & w¢xk Sunday S¢lMx>l Incom¢ GiftAid 18.627 65J65 73.147 Activitle8 for gtneratlttg SpEcial collectionfid raisin8 102 3,592 IDYuthiemt lTreome Rcnts received. Manse Int¢st received DivideDd5 Teceived 7.889 lJ18 9.098 850 11458 12.793 Other l#eomkng resouro•s Revaluation of invethent Totsl IDtomiDg reso•re 4163 97.562 RESOURCES EXPENDED Charl¢able actlvlli NatIoD Ministy & Mlwiott & Widerw(fflk oth salaries Pulpit $uppiy Fabric Tepairs & malntenance Heing & lightsng War charg & iDgwan¢e Printing, srationery & relatedcharges Othu expenses Paellts to ¢lwities 4462 S679 415 34,335 5,605 3.477 9.619 11,100 3,630 2.512 12.327 8200 3290 Totsl resources upended 74ni 84.104 Net (expendlrOY1¢0m¢ 19 This page does not forni part of th¢ statutory financial statrmettts Page 14