THE CHURCH OF SCOTLAND Standard Style Of Congregational Accounts For NEW CUMNOCK PARISH CHURCH(Church Of Scotland) st 31 December 2024 Church of Scotland Number 100578 Scottish Charity Number SC014794
TRUSTEES ANNUAL REPORT YEAR ENDED 31" DECEMBER. 2024 THE TRusfEES PRESENT THE REPORT ANO ACCOUNTS FOR NEWCUMNOCK PARISH CHURCH ST YEAR ENDED 31 DECEMBER 2024 REFERENCE AND ADMINISTRATION INFORMATION CHARITY NUMBER SC014794 CONGREGATION NUMBER 100578 TRUSTFFS TH was appointed Interim Moderator and Locum from 12 July 2021 CONTAcf AND TRFA%I IQI SESSION CLERK INDEPENDANT EXAMINEI. BANX ROYAL BANK OF SCOTLAND 96 JOHN FINNIE STREEf.KILMARNOCK KAI INY
NEW CUMNOCK PARISH CHURCH Independant Examlnees Report to the Trustee5 I report on the Accounts of the Charity for the year ended 31"December 2024 Which are set out on the following pages. Respective Responsibilities of the Trustees and Examiner The Charitvs Trustee5 are responsible for the preparatlon of accounts in accordance wlth the terms Wlth the Charities and Trustees Investment1Scotland l Act 25 and the Charitie5 Accounts IScotlandl2006The Charity Trustees conslder that the audit requirement of ReRulation Iollld Of the Accounts Regulations does not apply,It Is my responsibility to examlne the Account5 as required under section 44lllc of the Act and to state whether any matters come to my attention. BASIS OF THE INDEPENDENT EXAMINER'S STATEMENT My Examination 15 to be carried Dut in accordance with Regulation 11 of the Charities Accounts Iscotlandl Regulations2006 An exomination includes a review of the accountln8 records kept by the Charity and a comparison of the account5 presented with those records . It also includes consideiation of any unusual items and discloser in the accounts and 5eek5 explanations fiom the Trustees concerninB such matters, The procedures undertaken do not provide all the evidence th31 would be required in an Audit and consequentfy I do not express an Audit oplnlon on the view given in the Accounts. Basis of the Independent Examinerfs Statement In the course of my examination no matters have come to my attention. NAME ADDRESS( DA-I I -IL4
Trustees Annual Report Year Endlng 31°, December 2024 structure Government and Management Governlng Document The Church Is admlnlst•r•d In acGordanc• wlth the ternis of the Unltary D••d trf Constitutlon. RECRUITMeNT and APPOINTMENT of TRUSTEES M•mb•rs of th• Klrk S•Mlon ar• Charlty Trust••s, Th• KIrfA S•10Th m•mb•rn r• the elders of the church v•ho ar• chos•n Irom thos• m•mb•rs of the church who Y• consldor•d to have the •pproprlate gllts and skllls The Mlnlst•r Is called and •l•¢ted by th• Congr•g•tlon and h•lsh• Is ordainedlinducted by th• Pr•sbytery of th• South West ol kotland. Wo have * Intrlm M¢>deratorOeym MlnO¥t•r at th• mom•n ORGANISATIONAL STRUCTURE Tr• Klrk S•8•lon whl¢h m••ts nlne tlm•s p•r yMr Is r•sponslble for Splrltual Affalra wlthln the ehureh Th• Unlt•ry Constltutlon Is In place by Constitutlon on the 21" May 2018, and various Commlttees are In place . Conven•rs aTrd commltt••s mMt •pprox. 2 w••ks b•for• * s•ssion m••ting and brfng matt•rs arlslng lo Klvk Sesslon m••tlngs for approval. Commltt••s ar• STEVIARDSHIP AND FIIIANCE. PROPERTY, EVENTS, MULTIIMEDIA PUBLICATIONS AND COMMUNICATIONS. MISSION AND DISCIPLESHIP. OBJECTIVES AND ACTIVITIES The Church of S¢otland Is Trlnltarian in Doctrine , refornied In Tradltlon Presbytarian in Policy. It exlstS to the Glory of God and to the worlK for th• advancement In Chrls4 Klngdom . As th• Natlonal Church It acknowledges a Dlstlnctiv• call and duty to brlng the ortllnanc• of rellglon to th• peoph In •v•ry Parlsh of Scolland through t•rrltorlal mlnlstry. It eowop•rnl•• vthh oth•r church•s
Ecum•nlcal Bodl•s In Scotland and beyond. Y4• h*vo a growing Sunday School a Choir. Guild. Prayer Group? Op•n Door Group The Chrlstian A¢tlon Group look after senior members anniversarles aTrd spgclal events are romemberod. an Aft•moon t•a wa5 hold In Fabruary The Coffee Bean Is very well sUPPOrted whoro all sorts of Goodl•s balng s•rved The Coff•• Ba•n Supports the Church and Halls very w•ll wlth varlous proJo¢ts Undertak•n¥ we also provlde a WARM SPACE Tho Flow•r Guild work eagerty to decorat• our church at specaal o¢caslons and rota Is oryanlsed for peopl• to donate Flowars on Sundays, and th•s• are given to $lck and housebound m•mb•rs. has an hour on a Thursday Momlng wh•re anyon• who n•eds confftlrt And prtvate prayer can meet up wlth hlm and aft Elder . In Ilno wlth Govornment and Church Policy Y•e hav• a Safegaurdlng Officer In pla Achlev•m•nts 3nd Perlornianc• Sunday Mornlng Serv1¢• brfngs peopl• together to pralse God. Our cholr leads the prnise •lso anthems ar• sung each weekg we have an ex¢ellent Oryanist and cholr mlstr•ssl Communlon Is cel•brated four tlm•s a year wlth communion at Eastèr too Iso holds a sarvlce In our Sh8lter•d houslng Compl•x . A Magazlne Is publlshed each 4uarter and dellvered by Elders. Flnanclal Review Our prfnclpal Sourc• of Incorne Is our woekly offerlngs and don•tlons recelv•d NuThb•rs ofi the Congregatlonal Roll are 238 And through our •v•ntS Gommitt•o we hav• various fund ralslng events. Th• church Hall Is avallable to outsid• groups ,our local Art Group dlsplay there work In the hall annually. Th• Church and Halls ar• kep[ to a very hlgh standard our Manse whlch Is vacant
Is n•edlng SUBSTANTIAL REPAIRS whlch havo been stsrted . there Is st 111 900d deal to do insid•. thls has beon & huge undgrtaklng. to ehanges In th• Pr•sbytry Plan It wlll b• vacant me•ntlm? R•s•rv• Poll¢y Tho Truste•s pollcy Is to hold resoThes for •xp•ndltur• l•. Mans• at the year End wo hold £53,386 In our curr•nl account (whlch Is for ManB• r•palYs •nd g•ner81 expense5) Investment5 held by G•n•ral Trust••s In Edlntsurgh by• Have had to r•leaso part ol our Fabrlc Funds held by the G•neral Trustees In Edlnburgh lo lund lh• R•p•lrs and Upgrad• of our Mans•. (We had an app•al to our con9regatlon lor a Chrlstmas Glft to h•lp wlth thls work) stat•m•Trt ol Tru¥t••• R•sponslbllltl•• Chartty Law roqulr•s th• tvugt••8 to pr•par• Flnanelal Statem•ntsfor •ach Flnanclal Y•ar whlch Show • f•lr and tru• st•t• of affalrn of tho ch•rlty and Its flnanclal actlvltl•• for that p•rl(Jd In pr•parlng thos• flnanclal •tat•m•nts the trust••B ar• r•qulrnd to •nsur• that the Ilnanclal stat•m•nts Gomply with th• Charities and Trustee Investment (Scotland IArt 2005 the Charltles Accounts IScotland12006 And the regulations Anent ConEregatlonal Flnance approved by the General A55embly of the Church of Scotland In 2007.They are also responslble for 5afe8uardlng the assets of the Church And must take reasonable steps for the preventlon of and lor detertlon of fraud and other Irregularltles. APPROVED BY HE TRUSTEE5AND SIGNED ON THEIR BEHALF ')15'"ION CIIPIl( DATE Its15145
New Cvrnnock Parfsh Church Recelp15 and Payments Year end December. 2024 2024 2024 2024 2023 49J86 49.386 50.541 lo.0 10, 3.024 3024 3.503 1.152 677 1.152 677 nil 813 Matawi 91 91 Grdni 195 195 135 Orw Fund 32 32¢M) 930 3200 627 io 930 81465 13.558 32 99223 73,704 Co& ofG 107.037 8.734 115.Tll 65,627 107 037 -24.5T2 4.824 32(K) 16,548 8.077
NEW CUMNOCK PARISH CHURCH STATEMENT OF BALANCES At 31 Ikcember. 2024 DEslgnt&l 2024 2024 20Z4 2024 Banksnd Cath 104565 3200 3224 110.989 4,5T2 32(Kl 4.¥24 1(548 Trnisfetred from 16.010 97.993 6,400 8.048 78.431 ThÈ Accovnts wore approved by the KI Sesslon For and on behall of the KI Sesslon Sesslon Clerk Treosurer Dote i&/317
New Cumnock Parfsh Church Notes to Recelpt5 and Payments Account. Yeor end 3111 December. 2024 RECEIPTS DonaNons/Offerlngs 2024 2024 2024 2Q24 unTestdcl&d i•sMct•d De9nOte Tolcrf 2023 GIIT ald 27,292 27,292 27.763 Weekly F.0. 8.738 8.n8 9.058 Open plote Tax on Gltt Ald 2.683 2,683 1.944 6,925 6.925 6.759 otherOfferln95 etc/donatlons Chrlstmos appeal .malawl WeddlngslFun .Total Donallon$ 2,644 3.917 91 91 1.104 TOTAL 49.477 49,477 50.541 lagacles Fundrolslng Invest. Inter•st io.000 .io,ooo 3.024 3.024 3,503 677 677 813 Rental ol halls 195 795 Grant Recelpts frorn Gern Twslee5 930 930 627 From fabrlc 1.152 1,152 Oigan fund nves men 3.2CKI 16.070 76.010 Deslgnoted TOTAL 13.$58 73.558 99,223 13,885 82.465 3,200 13,558 73,704 2A
PA YMENTS 2024 2024 2024 2024 2023 Cosls ol Geneiallng Fund5 Chofftable Activltl&s.' unreslrfcltd restrfcled deslgnat•d Total Gruth Gthg 32,320 32.320 29,863 793 793 793 MI$terfS E*pense5 1.102 1,102 1,426 pit Swpty Lcajm 522 522 200 Fatsx Repatr5 & Malntena cA)wl Tax 48,806 48,806 3.oll (knr Buildlllg CD4. Orw Fuiicj 12.724 3.200 12.724 6276 3200 5.()66 14,592 6527 oth£r Exper5 Designated 8,734 8.734 107037 115.771 'I'OTAL PA YMLN'I"S £16.010 was upJlft•d from Inv•51m•nts lo help wllh Repahs and Malntenance to ovr ChvTch (E48.a06) Trusloe5' Remunerollon and Related Party Trunsacllons I ( ICUM Trovel Expenses £1.102 Poge 28
Analysls ol Net Assets Beh¥een Funds As at 3Tsl December. 2024 Unrestricted Desigtsatcd Totsl 16, 997 16.997 53,386 8.048 61.434 iks18teo Fun ]Net knets at 31 December. Please nole Ihot the Restrlcfed Fund for Organ Is Included In our GENERAL BANK BALANCE . £53.386 8,048 78,431 Mlnister'5 Sllpend National Stipend Fund bears the cost ol Minister's Stipends and Employers'conlribution for Nollonal Insurance. Pension .Houslng and Loan Funds. MlnisteTs' StEpends are pold in occordance with the National Stipend Scale which Is related to yeors of seNice for the year under review Mlnimum Stipend £31.642 in 51h and subsequent years ol swvlce £38,884 OUR INTERIM MODERATOR AND LOCUM REV. K YORKE HAS BEEN WITH US SINCE JULY | 2021 Ollerfngs Ity o poty Chr1511an Ald £505 Ftoney Bee Ch(Th1ty £150 W<rteraid £374 Age Con¢em Poppy Appeal Vllluge collecllon
Notes to Accovnts Movement In Funds At lJon lTrcomkng Oul9tskng 2024 AY 31 Dec. 2024 Church ol Scotland Investors Trust 2024 2024 Restricted NIL Fabric & fneral Congregational 17,783 930 8,005 10.708 Groth Fund 14,294 677 677 Total C ors Investors Trn$t 32.077 1,413 1,607 2.187 11,371 16.687 2,263 6.471 16,997 1.337 6,711 Desi n8ted- Guild Coffce Bean Total Deslgnatsd Fund5 3224 13.558 8,734 8,048 Totsl Fund5 110,989 103J15 135,873 78.431 Unrestrlcled Reslrfcted Deslgnated Totol Balances al Jonuary 2024 Investments Upllfted 107.765 16.010 3.224 110.989 76,010 Recelpts per RIP A/C 82.465 13.558 99.223 Payments per R/P A/C 107.037 8.734 115.771 Bolonces al37 Dec 2024 67.183 3.200 8,048 78.431 Note Investments upllfted from Fabrlc ond Generol Purp05e5 and Growth Fvnd £16,010
New Curnnock Parish Church Coffee Bean Statement of Accounts from January to December 2024 INCOME EXPENDITURE Cash Balance b/f Income 1811.80 9340.38 Expenses Amazon - oven Switch cooker R. Lind - Kitchen Walter Sharp - water boiler Amazon -chairs, bags Amazon - toastie, bags, cups 1701.63 46.99 Grant Art Club Grant Wind Farm ICMJ).IK) 30.00 Ic(xi. 125.LK) 3955.1J) 645.00 Wind Farm 76.43 46.44 Balance c/f 6710.69 13182.18 13182.18 Royal Bank Float Cash in hand 6601.09 40.Crf) 69.60 6710.69 We received a grant of £ICKKI to help u5 purchase a new cooker. Coffee Bean wlll need to pay the dfference which could be another £IOOO. This will happen in January. We have also agreed to help the church with repalrs to our manse costing around £90CKI
New Cumnock Parish Church Guild Statement ofAccounts forJanuary- Decemberr 2024 Income Ex enditure Out Balance b/f Membership 17 x £16 Theatre Grant Bus for theatre Bakeless Sale Offerings Songs of Pralse - Projert Guild Gatherin8 Donation £17.06 + AGM xtra £3.S 1412.88 272.00 695.00 580.00 120.00 259.20 190.00 50.00 20.56 Capitation Fees 15x E15 Project donation Honey Pot Charity New Cumnock Parlsh Church Guild Gathering - C Wilson Morag Ferrans Gatherin8 Soloist Lsddells Coaches Glas8OW 225.00 310.00 loo.00 300.00 27.95 10.00 580.00 654.35 39.80 16.00 1336.54 Balance CIF 3599.64 3599.64 alance c Donation General Songs of praise - projett Trip Surplus 300.00 805.89 190.00 40.65 1336.54