The Church of Scotland
Kirkmuirhill Parish Church
Annual Report and Accounts
For the Year Ended 31 December 2024
Congregation No: 130715
Charity No: SC014451
Reference and Administrative Inforn)ation Charity e. KidJnuirhill Parish chUh ChArity RegislTatioD Number: SC014451 Collgre8*tfion Referènee No: 130715 Charity Address: The Chwch Office Kitknluirhdl Pari5b Church Lanark Road KiAJniiirliill MLII 9RB Webslte: s'.Ilwww.kn'rknnuirhill arishcliurch.or Trustees: The Trnsl¢es who served durin8 the year and to the dat¢ of this report u'¢re as follows.. Kirk Sessio CollgrÈgationAI BoArd (retired 19.05.24) (retired l9.05.24) 'elecled 19.05.24) (re-elected April 22) l ilLCted April 22) (Elected April 22) Ileft Feb 24) I lieasurer) %e)SLon Clerk) Co-opted Members 2022 l March 2024 to 31 October 2024 l NoNember 2024 lllltil present
Reference and Administrative Information
Principal Office-bearers
Minister:
Interim Moderator
(Mar '19) Demitted Feb 2024 1 March 2024 to 31 October 2024 . 1 November 2024 until present
Session Clerk Church Treasurer:
Independent Examiner
Anderson MacDonald Accountants 29 Hamilton Street Saltcoats KA21 5DT
Bankers
Bank of Scotland 39 Union Street Larkhall ML9 1DT
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Trustees’ Annual Report Year ended 31 December 2024 Structure, Governance and Management
Governing Document
The church is administered in accordance with the terms of the Model Deed of Constitution of the Church of Scotland
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Congregational Board are the charity’s Trustees. The Kirk Session members are the Minister and the Elders of the church. The Elders are chosen by the Kirk Session from those members of the church who are considered to have the appropriate gifts and skills. The Congregational Board comprises Elders appointed by the Kirk Session, together with elected members of the Congregation who are believed to have the skills and commitment to contribute to the management affairs of the church and who are elected at the Stated Annual Meeting. The elected members serve for a period of three years after which they must seek re-election at the next Stated Annual Meeting.
Organisational Structure
The Kirk Session meets bi-monthly during the year and is responsible for the spiritual affairs of the church.
The Congregational Board is responsible for the temporal affairs of the Church, mainly finance and property. It elects its own Chair and meets bi-monthly during the year. Certain responsibilities are delegated to the Finance Committee and the Property Committee. Other Committees are formed as the need arises.
Objectives and Activities
The Church of Scotland is Trinitarian in Doctrine, Reformed in Tradition and Presbyterian in Polity. It exists to glorify God and to work for the advancement of Christ’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 in Scotland through a territorial ministry. It co-operates with other Churches in various Ecumenical Bodies in Scotland and beyond.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Achievements and Performance
The year 2024 again proved to be a challenging year not just for Kirkmuirhill Parish Church but for the entire world. Inflation and increasing fuel costs, the continuing threat of COVID, the wars in Ukraine and Israel and Palestine being some of the challenges during the year. Locally the closure of Lesmahagow Old Parish church "due to it being deemed structurally unsafe" has seen 14 of their congregation transferring to Kirkmuirhill Parish Church. The , parish minister, demitted his role on 28 February 2024. Since then we have been ably led in faithful worship and witness by a series of supply Ministers building on Kirkmuirhill Church’s well deserved reputation. Our Elders continue to support and encourage one another.
Our morning worship has an average attendance of 100.
The Girl’s Brigade continues to flourish along with the Boy’s Brigade. Y-zone meet each Sunday however struggles to achieve more than four attendees.
The Knit and Natter group continue to meet and work to support the Church in practical ways.
The annual, weeklong Holiday Club was held in August with an average attendance of 60 children (primary school age) each morning and 20 teenagers in the evening
Messy Church continues to be an outreach to children and parents alike.
Four home bible studies take place weekly, periodically throughout the year. Three for women and one for men. These are well attended.
A prayer meeting is held once a week to pray for the work of the church locally and nationally and the wider community.
Men’s Games nights have been a positive outreach, bringing together men from the Church and the wider community. They take place bi-monthly with an average attendance of 20 men.
The Guild meets every two weeks between September and March. Average attendance is 39. A wide range of speakers are invited to both entertain and inform.
A monthly Coffee Morning which is free of charge is held during winter months for friendship and fellowship.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Financial Review
The church’s principal source of income is the voluntary giving of the congregation through the weekly free will offering scheme and the open plate. This can be supplemented by donations.
Almost half of the congregation use direct debit to make their collections.
Separate offerings continue to be taken by donation to bolster funds in the Fabric Fund, a fund set up specifically to support the ongoing maintenance of the church property.
The Gift Aid Scheme, adopted some years ago, continued to be a well-received source of additional funding.
Expenditure over the year was again kept to a minimum. A major source of expenditure each year is our commitment to the Church of Scotland for our Giving to Grow commitment which was £37,083 in 2024 (2023 - £51,313). The significant reduction from 2023 represents a vacancy allowance due to the charge being vacant as well as a reduction in our base Giving to Grow dues. The congregation was able to fulfil our commitment for 2024.
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Trustees’ Annual Report (cont) Year ended 31 December 2024
Results for the year.
The accounts for the year are set out on pages 10 to 15. Per the statement of Receipts and Payments on page 10, the church reported a profit for the year of £1,272 (2023 – defecit of £3,881). At 31[st] December 2024 the church’s total reserves amounted to £27,129 (2023 – £25,907) of which £10,230 related to Restricted Funds.
Per Note 4, Charitable Activities on page 14, the payment for Giving to Grow amounted to £37,083 (2023 - £51,313)
Reserves Policy
It is the Trustees normal policy to hold unrestricted reserves of a minimum of three months of unrestricted expenditure including designated funds. Given the demands of financing fabric repairs and refurbishment this is not always achievable. Including designated funds of £2,352 (Church Fabric Fund) the church held unrestricted funds of £16,949 at 31 December 2024 which was acceptable to the trustees.
The church also held £10,230 in restricted funds which have been provided for the purposes specified in Note 1.
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Trustees, Annual Report (cont) Year ended 31 December 2024 Futsre Kirkmuirbdl Church now comes under the unknrella of the l¥esbytery of Forth Valley and Clydesdale. As a Church fnIlY wc arc CU¢tlY uud¢Tgoing th¢ Local Church rcvicw proccss conduclcd by th¢ Presbytery of Lanark as Ibis PToject reaches it conclusioll. we look fonward to utilising the report from PreSbery to help us sel our direction for the coming year. Related Parties Second Chance (Kirkmuirhill) Limited is a tradillg con]pany (No. SC300274) wbicb was incorporated on 4 April 2006. The slwEs in the CopanY 'e desciibed ill Note 3 on Page 13. See also Note 6 on Page 14. statement of Trustees, Responslbllltles The Jnembers of rhe Kirk Session I Coll8regaliollal Board must prepare financial stRleJneiils wknch give siifficient det1 to enable an appreciation of the transactions of the Chwch during the fiiiancial year. The eberS of the Kirk Session I Congregational Board are responsible for keepillg proper accoullting Tecords which, on request, mi1 retleci the fmancial position of the Church at that llliie. This musi be done 10 ensure that the financial statements conwly witli die Charities and TTUStee Jnvestsnent (scotIld) Act 2005. the cELltIeS Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Fillallce xpprovcd by the Gclleral ASSeblY of thc Chutcb of Scotland in 2007. They xre also Tespollsible for safedIng Ilie assets of the Church and must take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees on 30 March 2025 and signed on their behalf. S"essioll Clei'k
Independent Examiner's Report to the Trustees of Kirkmuirhill Parish Church I report on the accounts of the clwity for the year ended 31 December 2024 Th1]ich are set out on pages 9 to 14. R¢spertiTre i'espollsibilitif5 of tl'U5tecs and eIaJDinei- The charitys teeS are responsible for the prepatatt.on of the accounts in accordance with the tenn5 of the Charities and Trllsiee Investwelll (Scoilalld) Act 2005 and the Clwities Accoullis {Scodalld) Regulattolls 2006. The chlty trnstees collsider that the audit requirewent of Regulation 10(1) (d) of1he Accounts Regthitions does llot apply. It is lliy responsibihty to Lulline the accounts as required under section 44{1) (c) of the Aci and io state whether paTtlar litterS ILave con]e to my atlention. Basis of illdepelldent ex%miner's statement An exall]illation Is carried out ill accordance with Regall0ll I l of the Clwities Accoullis (Scoiland) Regulations 2006. exan]inatioii includes a review of the accounting records kept by th¢ charity aud a coinparison of thc accollllts presented 7th those records. It also includes consideration of any unusual items or disclosie5 in the accoullls, and seeks cxplaDations froiii the trLreeS concerniiig ]Y siich lltte[s. Tlie proced1c5 undertaken do llot provide all the evidence that would ir re(Diired in an aiith"t, and conseqiiently I do not express an auth"t opmion on ihe view vell by the accollllls. Indepelldent eiamiDei s statement In the coiu'se of my exa]nattO. no nlatter has come to my attenlion.. wluch gves me reasonable cause lo believe that in any ntella1 respect the ie(Diiranents.' to keep accounling records in acconlallce with Section 44 (1)(a) of the 25 Aci and Regulation 4 of the 2006 Accoullis Regulaiions, ld to prq)arc accoiuits whicli accord witlL thc accouutillg r¢coTds alld coiiiply Rcgulatioll 9 of th¢ 2(K)6 Accounts Regulations have not been meL or to whicEL in my Opinio attelllion sboilld be drawn in ordeT to ell2le a proper understanding of the accounts to be i"eaclied. Andei"son MacDollald.4ccouniants The APL Centre Stevenslon Indllstiiai Estate Slevension KA20 3LR
Kirkmuirhill Parish Church Receipts and Payments Account Year ended 31 December 2024
Unrestricted Funds
| General | Designated | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Total | Total | ||
| 2024 | 2024 | 2024 | 2024 | 2024 | 2023 | ||
| Receipts | Note | £ | £ | £ | £ | £ | £ |
| Voluntary income | |||||||
| Offerings | 57,019 | 1,295 | 1,776 | 60,090 | 63,447 | ||
| Tax received on Gift Aid | 10,231 | 10,231 | 12,096 | ||||
| Legacies | - | - | |||||
| Other Gifts and Donations | 713 | 649 | 1,362 | 6,078 | |||
| Organisations | - | - | |||||
| Activities for generating funds | - | - | |||||
| Regular Fundraising Events | 2,484 | 2,484 | 1,560 | ||||
| Use of Premises | 2,212 | 2,212 | 840 | ||||
| Other | - | - | |||||
| Investment income | - | - | |||||
| Dividends Received | 104 | 104 | 93 | ||||
| Interest received | 9 | 9 | 7 | ||||
| Other incoming resources | - | - | |||||
| Weddings & Funerals | 100 | 100 | 2,375 | ||||
| Other | 1,939 | 4,347 | 2,035 | 8,321 | 18,313 | ||
| Total Receipts | 72,214 | 5,642 | 6,953 | 104 | 84,913 | 104,809 | |
| Payments | |||||||
| Charitable activities | 4 | 70,607 | 5,517 | 5,497 | - | 81,621 | 106,670 |
| Independent Examiners Fee | 2,020 | 2,020 | 2,020 | ||||
| Total Payments | 72,627 | 5,517 | 5,497 | - | 83,641 | 108,690 | |
| Net Receipts/(Payments) | |||||||
| For the year before transfers | (413) | 125 | 1,456 | 104 | 1,272 | (3,881) | |
| Transfers between funds | (500) | 500 | 64 | (64) | - | - | |
| Excess of Receipts over Payments for | |||||||
| the year | (913) | 625 | 1,520 | 40 | 1,272 | (3,881) |
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Kirlimuirhill Parish Chui'ch Stateinenl of Balances At 31 Defembei. 2024 Unrestricted RE51tiited Fu]Ld5 Fu•d5 Fwids Fwid5 Tol 1024 2024 2024 2024 2L124 1023 Ba11d Cash kn Hand 15.510 1.727 7.772 25.7 29.788 Swplu51 (Ikficitl ts the ye 025 1.520 1272 CloskneBalan¢es 14.597 2352 9292 938 27.179 25.7 Reseri'es General Fulld Desiwated FUJ 14597 14.597 2.3S2 9292 938 2.352 1.727 7.772 938 (JDsillg Baknnio5 (Nrte 7) 14597 2J52 938 27.179 25.907 Assets F]xedAssetkn%stDtslN0tC 51 4.932 4.932 4.7 Debtors ft Ajd R2ttJth]2 2550 2.550 2.782 Liabilities 5389 2.020 5 J89 2.020 5.389 1020 Approved by the Trustees on 30 Match 2025 alld 51glled on thejr behalf by. Sessm Cl
Kirkmuirhill Parish Church
Notes to the Accounts year ended 31st December 2024
1. Accounting Policies
The Accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
VAT
The Church is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.
Purposes of Funds
Unrestricted
The General Fund: This fund encompasses all income and expenditure relating to the primary activities of the church, other than those for which funding is restricted or designated.
Designated Fabric Fund: This fund represents funds set aside by the Trustees for the repair and refurbishment of the Church property.
Restricted Funds
Holiday Club Fund: This fund provides monies for materials used during a week of outreach each August to young people of school age.
Flower Fund: This fund is used to provide flowers for display during services of worship.
Study Group Fund: This is a fund assembled from the voluntary giving's of the church members which provides funds to support outreach worldwide, as well as in the local community.
Women's Guild Fund: This is a fund assembled from the voluntary giving's of the church members which provides funds to support outreach worldwide, as well as in the local community.
Endowment Funds
The Endowment Fund: Income from both bequests is to be used for the purpose of the Sunday School (Y-Zone).
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Kirkmuirhill Parish Church
Notes to the Accounts year ended 31st December 2024
2. Charitable Expenditure
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.
3. Fixed Asset Investments
Per the Statement of Balances on page 11, Fixed Asset Investments of £4,932 comprise the following:
Listed Investments
Listed fixed asset investments totalling £4,932 are stated at market value at 31 December 2024 (2023 - £4,507). The historic cost of these investments at both 31 December 2024 and 2023 was £2,003.
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Kirkmuirhill Parish Church
Notes to the Accounts year ended 31st December 2024
Unrestricted
| General | Designated | Restricted | Endowment | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | Total 2024 | Total 2023 | ||||
| £ | £ | £ | £ | £ | £ | ||||
| 4. | Charitable activities | ||||||||
| Church office expenses | 1,539 | 20 | 1,559 | 3,631 | |||||
| Donations | 212 | 850 | 1,062 | 801 | |||||
| Donations - Church Organisations | 500 | 500 | 1,737 | ||||||
| Fabric repairs & maintenance | 2,022 | 2,022 | 4,239 | ||||||
| Grounds Maintenance | - | - | |||||||
| Harvest Supper | - | - | |||||||
| Materials | 500 | 842 | 1,342 | 1,956 | |||||
| Minister’s expenses | 2,151 | 2,151 | 11,577 | ||||||
| Ministries & Mission allocation | 37,083 | 37,083 | 51,313 | ||||||
| Nomination Committee Expenses | - | - | |||||||
| Organist supply | 498 | 498 | - | ||||||
| Other building costs | 6,860 | 3,475 | 10,335 | 15,953 | |||||
| Other expenses | 1,905 | 153 | 2,058 | 2,521 | |||||
| Other Salary Costs | 13,093 | 13,093 | 6,825 | ||||||
| Outreach | 782 | 2,642 | 3,424 | 2,880 |
|||||
| Presbytery dues | 1,360 | 1,360 | 1,504 | ||||||
| Pulpit supply | 3,224 | 3,224 | 144 | ||||||
| Stationery | 625 | 625 | 506 | ||||||
| Advertising | - | - | |||||||
| Subscriptions | 775 | 510 | 1,285 | 1,083 | |||||
| 70,607 | 5,517 | 5,497 | - | 81,621 | 106,670 | ||||
| 2024 | 2023 | ||||||||
| £ | £ | ||||||||
| **5(a). ** | Staff Costs and Numbers | ||||||||
| Salaries and Wages | 12,373 | 6,758 | |||||||
| Social Security Costs | 720 | 67 | |||||||
| 13,093 | 6,825 |
The average number of employees during the year, calculated on the basis of a headcount was as follows :-
| 2024 | 2023 | ||
|---|---|---|---|
| Number | Number | ||
| Administration | 2 | 2 | |
| Other Staff | 2 | 2 | |
| 4 | 4 |
5(b). Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years of service) £38,884.
6. Trustee Remuneration and Related Party Transactions
During the year 2 trustees received expenses, Minister's expenses and council tax £1,342 (2023 - £4,493)
, Trustee and Session Clerk received remuneration of £3,680 (2023 - £0) for her services as church secretary. C Gold received expenses in the year of £0 (2023 - £0).
Connected parties
Related parties of the church have invested £2 representing the full holding of the entire share capital of Second Chance (Kirkmuirhill) Ltd which is a company incorporated in Scotland (No. SC300274).
Second Chance (Kirkmuirhill) Ltd is a trading company which was incorporated on 4 April 2006.
The company operates a "good-as-new shop" at 46 Thornton Road, Kirkmuirhill. The shares in Second Chance (Kirkmuirhill) Ltd are owned by nominees, , Session Clerk the Interim Moderator and from March 2019 the Minister. Church Trustees,
are Directors of Second Chance (Kirkmuirhill) Ltd. Second Chance (Kirkmuirhill) Ltd makes donations to local
charities and clubs as well as to Kirkmuirhill Parish Church.
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Kirkmuirhill Parish Church
Notes to the Accounts year ended 31st December 2024
| 7. | Movements in Funds | ||||||
|---|---|---|---|---|---|---|---|
| At 1 Jan | At 31 | Dec | |||||
| 2023 | Receipts | Payments | Transfers | 2023 | |||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General Fund | 15,510 | 72,214 | (72,627) | (500) | 14,597 | ||
| 15,510 | 72,214 | (72,627) | (500) | 14,597 | |||
| Designated | |||||||
| Designated Fabric Fund | 1,727 | 5,642 | (5,517) | 500 | 2,352 | ||
| 1,727 | 5,642 | (5,517) | 500 | 2,352 | |||
| Restricted funds | |||||||
| Holiday Club Fund | 4,572 | 4,081 | (2,291) | 64 | 6,426 | ||
| Flower Fund | 416 | 332 | (199) | 549 | |||
| Study Group Fund | 206 | 317 | (140) | 383 | |||
| Women's Guild Fund | 1,116 | 2,223 | (2,867) | 472 | |||
| Covid 19 Recovery | 1,462 | 1,462 | |||||
| 7,772 | 6,953 | (5,497) | 64 | 9,292 | |||
| Endowment funds | |||||||
| George Jackson Bequest | 898 | 40 | - | 938 | |||
| Susan Yuill Bequest | - | 64 | (64) | - | |||
| 898 | 104 | 0 | (64) | 938 | |||
| Total funds | 25,907 | 84,913 | (83,641) | - | 27,179 |
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Kirkmuirhill Parish Church
Appendix
Funds held on behalf of the congregation by the Church of Scotland General Trustees
| CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balances held at 31 December TEMPORARY ACCOUNT Credit Balances held at 31 December |
2024 £ 2,003 4,932 £ 4,968 £ - |
2023 £ 2,003 4,507 £ 0 £ 3,233 |
|---|---|---|