REGISTERED CIIARITY NUMBER: SCOA3595 Repc*t of the T￿￿te Ito5 Independthi Exxmirtevs Re￿rt of FIr￿l¢la1 Activities BalanL% SI* Notrs ts) the Financial StateM￿ts 9￿13 Detailwj St4tem¢ntof Financial A¢tivities 14 The trus1￿5 JxeseDt their rwt with the finm¢ial statements f)f the dhtirity fw the year fflded 31 Decetllber2024. The tn￿￿eS have &￿pted thc provisions of the StOt•llthtt of Recommended Prnctice (SORP)'AccourLting RepLYting Ey CbaTi¢ies' issued in March 2005. REFERENCE AND ADMINIsTr￿TIvE D￿AlLs 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 Tn￿ttts 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 coll￿￿10￿ 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)in*d at Ébe stsi&l kniual Meeting and serve foT aperiod ofthree y¢8rs afterwhi¢h must seek re 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¢ COa0￿t7tCS with (ther chU￿h¢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￿¢ Tu￿daY 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 fill￿tiOns and outings for the LX)nywtion atsd wits community. Sunday Club- for children aged 3 +. Crèche - forbabies. Stewardship Comm*tee- ¢n¢iNU4¢S th¢ givin8 of lime. money and for the good of the ¢huYd) by its memt*rs. 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 d￿1¢5. They also organise monthly s￿VI￿& in th¢ sh¢ltcrEd housin8 ￿P￿X iti St¢warton. Stewarton c￿￿eS To8ether- on which the church represuitstion. and the E￿er bTeakf&8L Mottthty serviee for t￿thhead C(Mn Sheltrred SL Coiumba's ToddlerGroup-meEts Thursday Mornin￿ op￿ to all caTing for chikfren wider DUTsery age. Guild- a fria￿ly. 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 te rto FINANCIAL REVIEW Flnancial revt¢w & reserv¢s polley PrI￿1p1¢ source of income is cwgational 8iViD8. Theperrcntsse thange fr ministry and $￿entaTe PTovi¢kd by a locum ministtt. Exp¢nditLwe fo¢u8e41 improving and llthtsioing the of the clwr¢ty church hall and man5C. The chwth has ¢￿tinUed with the 'Campaign' to encourdge people to give their lime talents to the working of the cburch. This will heip the future of th¢thurth ¥tivities. Th¢ ¢hwth Propty Comniit*¢ ar¢ maintsinillg an (Ttgoing progra￿lle of recommended essential repairs as intim*ed itL the StrueThrnl Itopffj SuTV¢y R¢port (141W2019) complet¢d by Graharn attd Sd)bald. It is the poliry lo hold regerves of approximately three montlLq expenditure InCk￿1r￿g designated ￿nds. As at the y¢ar¢Dd the thur¢h he￿ UDTesthrted funds of £19&458 Aprroved ty orderof the trxiard of thiste¢s on.......................-.................... and signed OD its behalf by: Page 5 1￿Mb I rep(rt on the acLX)unts forthe ywetmkd 31 De¢￿bry 2W24 set out on pages seven to thitWI. Respectfve re8ponsibllitks of tru9ttts and ￿•￿I￿¢r The clwiW8 tswiees Are ￿$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 {Swt1￿d) KegulatiODS 2(￿￿ amended). The ¢haTiW$ trustees ¢onsideT the 7Ahdit r4￿irement 4)f Regulatioll 10(IXa) ¢0 (c) of the Acwwnts Regulati￿$ (krs not apply. It is my responsi￿lItty to ex2mine the accounts as requiffd u￿le1 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&$ Ca￿led OUT in a¢¢ordallce with RegU￿￿On 11 of thc CFwities ACco￿ts (S¢otland) Regu]aiions 2LN)6 (as am¢Thkd). An includes a review of the acc{M￿lIng records kept by the charity and a comparison of the ac¢oullts present￿1 with thc6e Tecords. It also includes consideration of any items or disd05￿ itt the ouDts. ottd seeking explatwtions from you ￿ trus*e5 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 a￿oll￿ts. 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 Port1p￿d Road KAI 2BY 2024 2023 R¢strirted Tot*1 Total fuTuIs ds un￿$trict fun•ts Not INCOMING RESOURCFS IDcomiDE from gtnerated Voluntwy Inc￿)¢ A¢tiviti¢s for generating fi￿d5 lllv¢*tn¢nt income Other incoming rescA￿CeS 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 ChJril*ble *etfvldes Charftsble activiti¢S NET INCOMLYGI(OUTGO]NC) RESOURCES BEFORE TRANSFERS 17,003 A9842 11758 Gro￿ tramgferg be¢we¢• f•Dds 439 Net incominyJ(0￿t￿oi￿{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¢ filM￿ClaI ￿&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 fuW￿l￿1 sl&tements w￿¢ appTov¢d by tk B(th of Tntst¢¢s on ....... beI￿lf by: We￿ Signcd on its The note5 fm w of thwe financial statemthts Page 8 AcCOU￿￿￿G 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 pr￿tICe. Accounting and Rep)rting by Charities. l•eomiDg resourees All in¢oming re8￿jr¢es aTe kn¢lud¢d on th¢ Ststemenl of FID￿claI 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 t*en 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& F￿d Aecounling UnTEStiiGted ￿[￿18 can b¢ ￿0rd￿n¢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 pU￿oS¢ 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. F*brl¢ r¢￿IrS •*d Ma￿te￿nCe 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$M)g events. AcfiviTIES FOR CENERATING FUNDS 2024 2023 S￿£la1 collectilx)￿fij￿d r8islng INVESTMENT IIYCOME 21n4 2023 Kents [￿c]ved. Manse Intr￿51 r¢¢¢iv DivtrJ¢nd$ r¢ttived 7,889 lJ18 9.098 856 Pa¥¢ 9 TRUSTEES, REMUNERATION AND BENEFITS (kn¢ of the trustee5 ￿1b is a coDne¢ttsl t￿ty to of the iv￿￿$￿ who r¢¢¢ived (k8a Supply twents for playing the ehthrb organ to the w￿le of £1036. Donations made by the TrUst￿S in 2024 e4uates to £18241. STAFF COSTS All Church of S¢￿and congregations contrilyjtc to th¢ National StilXDd Fund which Iws the cost of 811 ministers stipeDds and etnployer5 rA)ntrThi ution& for th¢ nati￿01 insurance, pension and housing and lofin fimd. Minist¢TS Stir*ttds are Fold in accordan￿ wilh the nationa) stipend scale. whi¢h is rel&ed to years of servic For the year under review th¢ stipend was £28,7W the maxinmml Stipend in the 5th and subsequent y¢aTS of service was £35.269. There is me mernb¢r of staff (Cle8ner). Local staffmg ta%ts during the year am(rtmted tt) £2.984 (2023 - £2.7110). Ministries & Mission con1n￿￿tIOn gm(wited to £28244 (21f23- £34J35). cuRR￿f ASSET INVESTMELYrs 2024 2023 Listed investsnents 127 The #ated investments at c¢%t at 31 Ikcember 2024 wa% £47,128 (2023- £47,128.) MOVEMEiYf IN FUNDS Net Tw*ngfe between funds At 1.124 f4nd8 Ai 31.1224 Vnrestri¢¢e41 funds General fimd Trnst fimd- ¢8pitsI 174271 3,IIM 17.W3 1439 191713 3.100 1791116 17.11(14 19&458 R¢strict¢d funds D¢vel(yment Fund Poppy Scotland (Eart Haigl Souw Sunday Life & Worfc (1,977) {462) Guild 1439 (w) 179 016 19&458 Ptsge 10 MOVEMEfqT IN FUNDS- continu N¢t mov¢m¢nt in fvnds. iticluded in tho Above aTe as follows: 1￿cOMIng Restsur¢es MovemeDt i expend¢d fuDds Unreslricted fund8 G¢nerai tlu 91,724 74,721 17,fJ)3 R¢stricted fnmd$ D¢v¢lopnLent F￿d 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 lo￿58 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 Comp￿￿1V¢ net movement ITh fuTrJ4 included ID the abov¢ aTe as follows.. IncomiDg resourt Resources Movement in ¢xp¢nded funds Uirestric¢e41 G¢D¢ral fi￿d 98123 IOJ19 Restrk¢ed r￿d 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 ¢)ngreg4tiTh)al life that rely on the valuable CO￿tn￿llI1￿ of the volunteffs are many vwle They include: Session Poknt of contsct ftr Presbytory w]d various ¢oJnmitte¢s withiD the thurch. Rexeives, reviews attd dissani￿teS infonnatiOD ¢0 r¢l¢vant partie& Du¢ to Yawlry? drafts w¢a¢hing pl liaises with visiting ministers, and is first ￿]llt of contact for weddill&% and session Ineelings. Serves on avariety of cimnmirttts within the chur¢h. > Property Conve]w. fvlallag&q all eletnetts of the and s1nKtur￿ welllKing of the thurth, chU￿h 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 volunte￿5). Responsibk all fwanciai transartions of the church. Thi5 includes all don￿1￿￿5 fom the collgregaiioJL th)nalions fr(￿ Organisati(￿ who use the church facilities, and all thurth eX￿dI￿￿ 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 Vo￿nIeC[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¢ congre￿10￿ and wits COTn]nunxty. inC￿ding 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 att￿ded- Sunday Club {61 Messy Chur¢h (15) attd Holiday Club (50). Muth of the activities of the chU￿h would unabh w contillue should it not be for the Ccrtnmitri￿t and d￿ication 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 collection￿fi￿d 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 He*ing & lightsng Wa*r charg￿ & iDgwan¢e Printing, srationery & relatedcharges Othu expenses Pa￿ellts to ¢lwities 4￿462 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 (expendl￿rOY1￿¢0m¢ 19 This page does not forni part of th¢ statutory financial statrmettts Page 14