2024-12-31-accounts

The Church of Scotland KILBIRNIE NEW PARISH CHURCH RF.CF.IPTS AND PAYMENTS ACCOUNTS ('h4rity No: SC, 111.17S0

Referenee Ydnd Admblll8tralive Information Charity Name-. Kilbimit Ne￿ Parish Church C harity Regisirdiion Numkr= SCOI 3750 cOngTe￿li0n Reference No.. 07(H39 C(Trni#ii Address.. puge11.

'Irut¥es Inlerim M<MJenior 151111?0?4 10 3111 ?170:4 Inierim N14NJerdiC)r ? 111 I IlO*I li) n4102111174 p<J¥e

Prineip*l Office-bellrers linis(cr'. Rev. Fiona Rc)55 Session Clerk Q hur¢h I'reasurers.. Rui'al Iliink ()l- %ii)Iland. l M()riLriLII- %ir¢¥l Paislci, RLrilri'iisliir PA.3 ?A W,

Trustees. Annual Report Year ended 31 December 2024 Structure, Governanee and Management overning Document The C'hurch is administered in accordance w'ith the ternis of the Deed of Conslilulion or DLYd of L onstilution (UnitaTr' Forni l. Recruitment and .4ppoinlm¢nt of Trustees Members of the Kirk Session and Ihe Congregaiional Board are ihe charit! Irustees. ThL. Kirk SL%%ion members are the elders of Ihe church and arn, chosen from ihose members of thL cllurch whi) arL L()n.%id¢r¢d to haN"e the appropriale L)ifts and skills. Thc minister. ￿.hO is a mLmbL"r ol. the Kirk Session. is elecied b>. the cong?regJation and inducied b! Presb!1er%'. The C'ongFregyaUonal Board is appointed from ￿'1th]n the congregalion and meM￿rS of the congregalion are ini'itrd to nominate indifv'iduals H'ho are belie%'ed lo hai'e the ski115 and commitsneni io contribule tb Ihe managTcmeni atTairs of the Chur¢h. io become members of Ihe Board. Board Member% a￿, IhL'n appointed al the Stated .4nnual Nleetingi and sen"e for a ￿riod ot. three J'ears afier which! the! musl s¢¢k r¢-¢ILciion ai the nexi Siaied Annual Nleeting. Orggni54tional Structur¢ ThL C'ongregaliona] Board is chaired by the minisler and meels eight limes in a year. C"¢lrtain rL'%ponsibililie5 are delLgaied io the Finance Commiltee and thc Prop¢rtN" CommillLi' as approprialL. ThL Kirk S¢'s5ion kn'hich meeis eighi limes a l'ear is responsible for 5pirilual affair "ithin ihL Lhurch. Objectives and Activities l-he Church ol" Scoiland is Triniiarian in docirine. Relormed in tradition and Pre%b￿le￿￿ in polil!.. li exists to glorih. God and io M'ork for IhL adi"anLemeni of C"hrist"s Kingdom throu4hout the world. As a national Church. il acknoM'ledges a distinclii-e call and dull. io bring the ordinances ot" religion io ihe people in ei'erN' parish ol- Scoiland through a terrilorial minislrn.. lil ¢o- op¢rdies w'iih oiher Churches in various ecumenical IK)dies in Scotland and bel'ond. Worshtp is held ai 11:00 am ei'er%' Sundai". also ai F.L%ier and Chrisimas. A SerN"itr of RLmLmbranLe is held ai 10'.4iam lo enable us lo obsep+'e the ? minule silence al I 1-00. ani. Thcreatier the local Churches gFather ai ihc local Cenotaph for community remembrance. 'I'hore is Wednesdai. Club held monthl!. lor fello￿'ShIp. Rain1X)￿'S and Brothmies meet w'eekl%. d•ring Lhool tenn. Our Choir leads ￿'orShIp on a SundaN' M'ith N'arious concertslei'ents duringy IhL' >¢￿. We also haN"¢ a iNewsleiiLr group. Flow'¢r Commitlee. LAdies tr"elloM"ship and a F'undr sing, C'ommiltLe.

Trustees, Annual Report (cont) Year ended 31 December 2024 Achievements and Performance 'I'hL SLrn'ice appeal supponLd the local PrimaTh SLhix)l BrLak.fasi C lub KNhich proN'idLs brLaklas1 at IhL schn()I lor Lhildrcn ￿"hO nL'L'd nourishment lo slart thc da!.. We also SUPfv)rtL'd Ilillhead (iii'es ElQl?F.' local charil). rLL¢nil!" s¢1 up to proi'ide SUPFK)rt lo N'oung ￿0p]e 5ulli'ringi with mLnial health issues. 'lThis was foundL.d b!. Él member of our conbyr¢gpalion. We a150 support a local Lharilv ￿'Ith donations at our C hrisim&s El'e Ser%'ice. 'rhL' IoLdl UranbiL' L￿gL currenily reni ihe C'hurch on a mi)nihls' basis proi'iding) a rL"gular Inl￿Me. Variou% l.'undrai%ing ekents lake place involving the community e.g.. Cotyee morning. F+.hion how. ljingio Ni ight. Financial Review ()ur main source of Income is our weeklylmi)n(hlN' ufferings. As VIL are a nL￿,lY united chur ar¥. al preni promoling the use of monihlN stsnding orders. This is an ongoing activity. LurrL'nil)' revil￿ ing7 (illi Aid th'L.11. 'I'hL pur￿)￿L. l)I' thL SpeLial Appcal F'und is lo b inanLL luturL' repair and expenditure ol. the c'fyurLh R()i)l- &ind Il'ind()wS. hwe Re%en'e% Polic li is ihi Tru51e¢s p)IiLV lo hold reserves of approximalcll. six monihs exrKnditur¢ inLl4din dL'4ig¥nal¢d fund.%. Al thL' year L'nd thL' C hurL'h hLld unrL'striclcd L(￿h fund% ol- L4?.9114 1)f Which £1.331 had EK'en dlsigynaled for labric lund and £759 lor IILllL'I"(IIL'nl F und. ii'hiLh is li) bL' u.d dt IhL minislLrs disLrLilion. l-hL remuining balanLe 01 £40.814 reprL"s¢nis alx)Ui six mlnihs LxpL'ndiiufL'. 'I'lIL C'hU￿h al￿) hcld £74.7.17 1)f rt'sificiid lund% ￿'hICh hdl'L bL'en pniN'ided li)r the purrrt)$L Iir financing t"ulurL' repair and expvndilure of thL' L hurch RLK)I' and lA"ind0￿.5. puxv

Trustee8' Annual Report (cont) Year ended 31 December 2024 Statement of Trustees, Responsibilities 'I'hi mL'mEK'rs of (hL Kirk. SLs%ion Cong?regTational Board musi pr¢parL" financial stal¥nnlS .hiLh gFive sufticicni deiJil 10 enable an apprLLiaiii)n of thL Irans<￿tIOnS of IhL Churih durin8 IhL linancial i'Lar. "I'hc rnLmlK'r8 ill- lh¥ kirk. %Lssion Conbireg)aiional Board are re%ponsibld liTrr kL'L'ping pn)rLr accountinbl rcL()rds w"hiLh. i)n requesl. musl rvflLxl the finanLial tK)silion i)f IliL' C'hlirch at Ihal limL. This musi bc done lo ensure ihai ihe linancial sldlemenL% Lumpl!, with IhL' C'haritiLs and TruslLY Inl'cstment (Scoilandi .4ci 2(X)S (he LharitiL's tlL¢ounts ISLoilindl RL'g?ulaiions 006 and thc Regiulalions Aneni LongrL"gaiional Financc appri)vcThd b!, Ihe lieneral Assembl!, ol. the C'hurch of %LI)Iland in ?0117. -IhL)' arL' (Ilso rL'swnsibl¢ lor sofLgiuarding IhL L'ls c)l- Ihc C'hurlh and must takL rLax)nahlL sicps for the prei'ention andlor deleLiion ol. fraud and i)ther irregiularilics. Appr()ved bs ihe -1 ru.%iees and %ign¢d on Ih¢ir tK.hdlf. l)M¢¢' paRL'. 6

Inqjependenl Examiner's Reporl to the Trustees of Kilbirnie New Parish Church rLwTrn on thi acci)Linl4 1)l- Ihe Lharit!. Icir (h¢ fvear ended .) I l)eiiili￿.r )0?4 %iliiLh dfL %LI Oui on RespeL*iv¢ reypon¥ibililies of iruyti'es and ci¥min¢r "I"hL iliaril> s Iruslils Jri r¢5ponsibl¥' lor thL preparrdanLe with Ihe tem)s ()1" Ilii CliariliL'4 dnd -fru51¥e Inveslmenl (SLull￿d) Act ?OU5 and ihe Lhariiies .4Lcounls (SL landl Rcgiulaliuns ?006. I'l)L Lharitv IruslcL"i coiisidlr Ihal Ihi audii rLquiremeni ol. RegFulalion 111{1 l {dl ()I' thL ALO(ILini IILgpLiliilic)ns d()L'% niTrl Iippl).. li is my re%pnn%ihilit>' li) cxaminc ihL' dLeoiinis a.s rcqiiircd undLr s¢clion 44111 l Ll nl. IhL Acl and to slalL Il'heiher particiilar matlcrs havc comc 10 m). attention. 1)f independent i'xaminer'y ytthtemi'nt An L.%dininali()11 1% LdrriLd Iiiil in aLLI)rdaiiiL l¥itlI KLgiulalion I I c)r IhL. Charities ALLC)unls I%L()114inill Rebiulalions 2n06. An examinalion includes u re￿ le￿ ()I' the ￿L()uni1n¥ reLI)rdi kLpl by. IhL' Lharify diid a L'()mpariM)n i)I' IhL &lLLI)Liiil.% prL%L'iiILd wilh Ih(Tr%¥ r¢cc)rds. li al%0 incliidLS coii%iderali()ii A aiiy unii%iial iiiiiis i)r di.%Lli7%iir¢'s in ihL aLcoLini%. and %L'ek.% e.xplanali()n% Irnm IhL tru.stLX'% CI)1ILcrni￿Y aiiy uLh m(IItL'r%. 'I'hL pr()LL.durL'% undLrtakLn di) ni)1 pr()vidc all IliL LvidLncc thal would bL' fLquif¥d in an aiidil. Ai)d cc)nNcquLnilv I do ni)l e.xprc44 on oudil apinii)n Iin thL' VIL'￿ gjiven bl IhL' dLLI)unlty. IndL'Pi'ndent examiner's %tatLment In IhL coursc ol. mv examinalion. no maner has cnme tn my aiieniion i¥hiLh biive% me rL'&sTrnahlL' lau.￿ li) k.1 ILVC Ihal in any jn4ii¢rial rcsp¢¢i Ihe rcquircmcnls.. l() kccp aLLounlinb? rccurds in uc¢c)rdanc¢ with Scclion 441 I Ila) ot- the ?005 Aci and R¢'bFiil jl i)l- Ih¢Th ?IIUO tlLLI)Iilli% RL%byulali()ns. lind • i(1 prLparL aLLI)iinl% i¥hiLli aLL()rd wilh Ihc accounting record￿ and comply ￿lIh Regiilniind 9 (Ir Ihl ?1111() ALiiiiini4 IILILyiilaiions haNL ￿￿'(n mel. c)n4 Dale.. pcixe.

KII,BIRNIF, NF.W PARISH C'HURCH Ri'cL'i Is and I'# 'ment% Account Yi, #r ended 31%t l)eeemher 2024 (Jentr#l Htn¢iibltnl Sptf ixl.tppeRI uthd Mhric b'und I nrtsiricttd I nrc>lri&t¢d litstri¢itd I rirtstrict¢d "Ihii PtAod l.yl Perbod 2U24 2U24 21124 2U24 2V24 IU23 Ref ei 4617 4$ bxs 27 l RL'LW%L'r 61)41 RLnMI iil'pr¢niI￿% V1144 i)IhLr RLLIPI S!77 3(Ml 84IMI 147 'rolal Reiei H51K) C ii%ty (Jf %eneratinK fundy hric Ri'puip+ L'nc'i'ijlcnee p#>'menl (JOVI'rn#nce ci)8ty 4144 77J.I 77 4Y Total Pa 'ments 4Y 7751 51111_16 F.xcé'¥s i)r R￿(.5111￿ oi'é'r l>#} mcnt for the )'e#r l)tfore tr4n5fer .72h! 4Y 615Y 747 Tran¥fers F.xcc¥s of Rceeipl¥ oicr ltravmi'ats for the %ear -411 4hSiP 747 859 pugt,. 8

KILBIRNIE NF.W PARISH CHURCH Statement of Balances At 31 December 2024 IlnrtStricted I'nr¢itrlrtEd Rtitrleied lIn￿SIr1¢ttd F-ahrlc tner•l fr'und BeTheioltnt Funil pe¢i41 ApiJr41 Funil 2024 T+t&l I'otl 'und 2024 2024 2114 2023 .Yolt B#nk & De osii Ill*nces IlJnk &. diPI)s11 hdldnLL' brijughr li¥r%4drJ 55576 M118 70078 5214 71146 1217(M} Moi'emenl in i'emr: .xiL%% i)I' KLiiipi> Il¥Lr IlJ%tn¥ni% lur IhL )LW .44) 4h.5£) 747 4?4h IJ4Lnk &. dLpii4il hul(InLL4 cJrriL'd l()N&rd 7SY 74717 Invi'¥tment4 At mArk¥t vMIui' LiAbililies Tlie aLLounls were dpprowed by thL. Kirk Session arid F'iiiancial Board on 051031?0?5 F()r,Iiid oil heh111'fil' the Kirk Se%sioii .iiid Fiii?nci,Il E4nard '93iun C'lerk -IreA¥urer IAFL,. 9

KILBIRNIF. NEW PARISH CHURCH Statemi'nt Ibf Balances Poies io the ..Iccount5 l. Tru4iee RemuTher8tion and Relxied PrtTr' Trnttsxttions Durino Ihe Near ? Trn4lL'L4 fLYei%LQ the Sum of £1"%4 In iotsl.. Re% Nornian W h)1¢ InleTitN ￿l{)denl0r £554 .4T¢hie Currie £18(M) pulpii suppl 2. Mo>ements iu Fund5 .It JI l>er 2024 l¢¢rripts TrnHJffrJ 2024 I nrtririeted fuDds l)csiFnaicd l Fw (Teneral l.und £84 8S(KJ 5576 808 87239 501 -751M) 4U114 C￿£￿)ILTh1 Fund 49 759 17239 10230_7 4) R¢5trirt¢d funds SFeC)al Appea2 Pund 61£9 74737 F.ndoment funds Totil funds 1?7(U6 IiJ?i03 se% of Desi aied Funds Fabric Fund.. The TTU51tes haie sd aside fvnds for Ihe maknienan¢e of the Church pror*rt.%' Benevolent Fund = To bv u5¥d at ihe discretion of ihe Ilinisier ses of Keslricted Funds Special Appeal Fund.. lo Finance future rqHir and expenditure of the Church Roof and Il'iTMIow5 page. IQ

l Thrrsirirttd l #mirided Rtmriritd prei*l I nrrJlri¢ted Tr Ahrir Lajt prrTr￿l P¢riwJ F"thnd 2074 •0•4 3. Analvsis of l)on4tions 914 8084 24! 7U4(1 ..'() Gift Ai¢J 224¥h 214!7 l H¢LM)%'4Yed ()tKw Plai¢ 'ITansfLY lif I Inion 4YMI 4S¥S 9W 4%44 12 31 ¢¥v4lrft h7A 678 II'LthLNl81 C'lub 14ixA i)I' MenKiri i(Ki 4(X) 4(x) 132 l liTI)UP C hiiir L'iin¥vE 1320 321 2(WJ 2￿ 1727 IrJiLY¢Y f¢i¢Jved IU42 61 (i&S R¢lund H7 ul ()Ih¢r Income 34Y7 4402 l iTrll lllv1￿l.,¥Ml￿ F ¥¢1 I￿1P11 %uppl! f¥xub%¢r¢d 6$9 92WiI p¢well

l artsiritttd l •rtstridfd R¢51rirlrd l [rJiA¢t￿ C urrelt frlbrir Prriryj Prriijd 11•4 2nT4 2024 •o•J 4. .4nali%is of PAI'ments ('h#ri¢able ¢ii%iiivJ 2Y(12X l¥esht¢r) 745 2410 7NI 83 634 Ifavel l.Kpenses 5 4bnL ry)#if4 & mwnt¢n J579 7753 10!59 ioijj 1024 l i)un¥il l &x & In5urllnLY 4144 201 72 i•lli)nu 3(K I MUiLT￿lS 59 103 $61 19 l.'IIl%%LT% Iiir N l 3yruLkn4 IlillhLh%l114rK illoTh41 C Mix￿pArk I￿lm￿ L'ollMYiw I IAuld Kirk) 15¥ )1 2111 JIv)8 l apt¢lP unLtr¥ 474 2by %(Ki l Ur￿5)'r l.arth4U4k¢ I r￿¥r¢[ 4V 4£7 49 773 1023U2 (Jowernn¢e ¢ib4ti paRe. l ?

1. Minister's %lipend ..111 (-hurih lit- Sioiland congregations cortthb￿C io the N'aiional Siipend Fund which beaT5 the costs of all mini%l¢rs' Stipends and emploNer's coniribuiions for nationtyl Insurance. penston and houstng an(1 loan fund. ￿littl5¢¢r5. stipends are paid in accordance with the Xaiional Stipend SL'ale. which is relaiLd io Jears of seTrice. For the sear under r¢%i¢w. Ihe minimum Siipend wa5 £RI.647 and maximum £38,884 in 5th and subsequent )ear5 of smice. 1024 20L4
2. C.'ollections for Third P8rties Harnesi Chri5tma5 Fve 1%9 pdxe. 13

APPFNDIX FUYDS HELD ON BEHALF OF THE CONGREGATIOYI BY TIIF. CHIIRCH OF SCOTLAJD C'F.NF.IL4L TRLISTEES 2024 2023 CAPITAL ACC"OUNT C'rLdil Balances hLld at 31 December 2024 CrLdil Bal¥inLe hLld ai 31 DL'Lember ?0?4 3466 39009 11 Tolal 4?475 REI'F.NLIF. AC"C."OLINT Credit BalanLe al 31 ￿L￿l.Mber ?0?4 478 Note.. All ofthe aEKTri'e relate to transfer of Union TTr"IIVORARI' ACCOI'NT Dchil Baldn¢e ai 31 DLLemb¢'r 20?4 1)15 PU51-' 14