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. 'Iru*t¥es Inlerim M. 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 pre*ni 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¥n*nlS .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 RL*LIPI 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'ot*l 'und 2024 2024 2114 2023 .Yolt B#nk & De osii Il*l*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 P*oies io the ..Iccount5 l. Tru4iee RemuTher8tion and Relxied P*rtTr' 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 55*76 808 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.ndo*ment 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 illoTh*41 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 77*3 1023U2 (Jowern*n¢e ¢ib4ti paRe. l ? 6. 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 7. 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