Registered Scottish Charity No: SC024572
Kilmarnock Gospel Trust
Report of the trustees and
unaudited financial statements
Year ended 5 April 2026

Kilmarnock Gospel Trust
Contents
Pages
Reference and administrative details
Report of the trustees
Independent examinerfs report
statement of financial activities
Balance sheet
Notes to the financial statements
9-15

Kilmarnock Gospel Trust
Report of the Trustees
For the year ended 5 April 2026
Charlty name
Kilmarnock Gospel Trust
Registered Scottish Charity number
SC024572
Trustees
Andrew Lindberg
Bernard Lindberg
Colin Palmer Ichairl
Jon Simp50n
Treasurer
Bernard LindborE
Prlncipal address
12 Cutstraw Ruad
Stewtirlori
East Ayrshire
KA3 5HX
Independent examiner
Mr W Butcher
10 The Pad(Jock
Pp.rr.e.ton
KAII 2AZ
Bankers
Royal Bank of Scotland
96 John Finnie Street
Kilmarnock
KAI INY
Solicitors
Shepherd & Wedderburn
l Exchange Crescent
Conference Square
Edinburgh
EH3 8UL
Paoe11

Kilmarnock Gospel Trust
Report of the Trustees
For the year ended 5 April 2026
The Trustees present their report along with the financial statements of the Charity for the year ended 5
April 2026. The financial statements have been prepared in accordance with the accounting policies set
out on page 9-10 and comply with the Trust Deed and applicable law.
Structure, governance and management
Governing document
"The Charity is an unincoi"porated trijst coiistiluted by a Dood of Tr115t datod 4, April 1997, most reco.ntly
amended by Oeed of Variation dated io, April 2018. The Trust was ¥egistered with the OSCR Iihe Scottish
Cliarity Regulator) for Scotland on 3, February 1996 linder Registered 5cott15h Charity Number.. 5C024572.
Recruitment and appolntment of new trustees
Tlie names of the Trustees who served during Ilie year and since the year end are Set out on page l. None
of the Tru5tee5, nor any person connected with them, received any remuneration or expenses from the
Charity in the year ended 5 Aprll 202612025: £nill.
The Trust operates three Gospel Halls and Trusteps are chosen from among the regular congregation of the
halls. New Trustees are noinirialed by the existiiig TrLJSteL35 or by Ilie LuiILJrogatifJn arid m115t bo appointLd
by uiiaiiiiviuu5 1-esululiDii ul tlie Luiigregdtioii. Tliey dl e seleLteLI dLLoiiliiid tv tlieir ski115 diid experieriie
and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the
Trustees, eligibilily to act, and incoming Trustees are made aware of their responsibilities by the existing
Trustees, who ensure that new Trustees read the Trust Deed and relevant OSCR guidance.
Wider network
The TrtJstee5 Tnaintain informal links with similar charitie5 Wlth a view to pooling experience considered
useful in pursuing the objects of the Charity. The Charity also maintains particular links with Westwood
Gospel Hall Trust, with which it shares members of its congregation. There were no donated services to or
from Westwood Gospel Hall Trust during the year.
Risk management
The Trustees have identified and reviewed the major ri5k5 to which the Charity is exposed and confirm that
they have established systems or procedures to manage and mltigate those risks.
Objectives and activities
Objectives and aims
The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit,
including by the carrying on of the service of God in 3CCDrdance with the Old and New Testaments of the
Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth
Brethren Christian Chui'ch (the 'Brethren"l and any other charitable purposes connected with Brethren.
The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are
summarised in two schedules to the Trust Deed.
Main activities and achievements
The Trust provides and maintains Gospel halls where religious meetlngs are held by the local Brethren
community. Details of the origins, teachinES and way of life of the Brethren can be found on the website
www.
mouthbrethrenchristiarkchurch.or
and in the schedules to the Trust Deed.
Paqe12

Kilmarnock Gospel Trust
Report of the Trustees
For the year ended 5 April 2026
The Trust's main achievement this year has contlnued to be a structured appeal to the whole congregation
for voluntary donations for its running expenses fund and for its capex fund,. this has been achieved through
regular monthly donations enabling the Trust to meet its running costs and accumulate funds for potential
future capital projects.
Plans for Future Periods
De5Plte the increased c05t of energy and general maintenance cost5, the tru5tee5 feel that these incredsed
costs are not Significantly impacting on the ability of the charity to continue as a going concern.
Meetings
Meetings held al the Gospel halls include the Lord's Supper Icommunionl, Gospel preachings, Bible
readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the
parlicular nieetiiig, between 40 and 200 people normally attend these occasions.
The meetings are attended by the regular Congregation and m05t are open to other properly disposed
visitors. The notice hoard oiit51de the Halls welcome vi51tors and displays a telephone number for those
seeking further information regarding times of meetings or other help. Gospel tracts, which are distribLJted
by street preacher5, also display this infoftnation.
Aible.s and an pxte.nsivp. range nf nihe.r f.hri£lian re.ading mate.rial are on di£p13y al thp halls and vi%itnrs arp
Spreading the Gospel message and the Ilfe of a Christian
The Gospel halls are a base from which the regular congregation and others who attend the meetings are
encouraged to spread the Christian Gospel, in word and deed.
Members of the congregation participate in a programme of street preaching and Gospel tracts are
provided free of charge by the Charity to such preachers to be handed out to interested members of the
public.
In addition to street preachin6, members of the CDngregation work with the Rapid Relief Team in the
provision of food and welfare packs at various public charitable and disaster-related events, as well as
events local to the immediate community and the provision of food packs to organisations supporting
persons in need. The Trustees also maintain contact with Kilmaurs Community Council with a view to
identifying opportunities to provide support for local community inltiatives in the vicinity of the Trust's main
meeting hall.
In carrying out this work, the congregation considers itself to be living out its faith in practice, a5 particularly
exemplified ir> the following extract from the schedule to the Trust Deed on living a Christian life..
We seek and are encouraged to live exemplary lives in all our relationships with others in the wider
community lincluding former Brethren), in accordance with the teachings of Holy Scripture11 Tim
2.21.
We regularly go out from our homes to preach on the streets, to distribute Christian literature and
engage with the wider community lincluding former Brethren) in order to present eternal salvation,
available to all men by faith in Jesus Christ.12 Tim 4.21.
We seek as members of the public to lead Christian lives as husbands and wives, parents, children,
employers, employees and neighbours. (Col 3.22-25, Col 4=11.
Paqe13

Kilmarnock Gospel Trust
Report of the Trustees
For the year ended 5 Aprll 2026
The preservation and prOtect￿on of the family unit is fundamental, and children are prized a5 a
blessing from God. (Psalm 127'.3-51. The elderly are valued members of the community, for whom
both their family and the wider community are expected to care.
Holy Scripture commands us to be good neighbours to others, and deal with all other people
lincluding former Breihrenl openly, honestly and fairly and consistent with these principles, we
should give OLFr time, talents and money lo asslst those in need in the wider community, in so far
a5 reasonable given our abilities and our available resources. (Matt 7..12, Matt 22.'39, Eph 4'.281.
Funding
Funding is sought through gifts from the congregation and Gift Aid is claimed on eli8ible donation5. Funding
Is sometimes received from other charitable trusts with complementary objeclivo5.
Financial review
Financial posltlon
In the year ended 5 April 2026, the Trust had a surplu5 Df incoming resoLJrces over resources expended of
£3,38812025- deficit £7,447). Total voluntary income received this year was £139,468, including gift aid,
compared to £134,005 in the previous year.
Reserves policv
The Trustees have considered the level of reserve5 they wish to retain, appropriate to the charity's needs,
based on its size and the level of its financial commitments. The Trust has no employees and its regular
outgoings are minimal. Accordingly, the Trustees have decided to adopt a policy of applying surplus funds
to accumulate a fund designated for future capital expenditure.
The congregation is kept regularly
informed as to partiCLJ13r needs for *und5, and other relevant matters and the Trustees aim to ensure that
the Charity will be able to continue to fulfil it5 charitable objectives even If there is a temporary shortfall in
income or unexpected expenditure, by raisinE a funds appeal to the congregation. Free reserves at the
year-end were £nil12025 £nill.
Statement of Trustees, responsibilltles
The Trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities In Scotland the Charities and Trustee Investment (Scotlandl Act 2005,
Charity Accounts Iscotlandl Regulations, as amended and the provisions of the Trust Deed require the
Trustees to prepare financial statements for each financial year which give a true and fair view of the state
of affairs of the Charity and of the incoming resources and application of resources, including the income
and expenditure, of the Charity for that period. In preparing those financial statements, the Trustees are
required to..
select suitable accounting policies and then apply them consistently
obsetwe the method5 and principles in the Charities SORP IFRS 1021,.
make judgements and estimates that are reasonable and prudent,.
state whether applicable accounting standards have been followed, Subject to any material
departures disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
Paoe14

Kilmarnock Gospel Trust
Report of the Trustees
For the year ended 5 Aprll 2026
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy at any time the financial position of the Charity and enable them lo ensure that the financial
statements comply with the Charities and Trustee Investment (Scotlandl Act 2005, the Charity IAccounts
and Reports) Regulation5 and the provisions of Ilie Trust Deed. They are also re.5ponsible for safeguarding
the assets uf the. c.harity and hence for taking reasonable Steps for the preveiition and deteclion of fraud
and other irregularities. All transartions havp bp.pn reviewed and approve.d by two trustees.
On beh¢Jlf of the Board..
Colin Palmer
Trustee
Date.. 29, July 2026
Palle15

Kllmarnock Gospel Trust
Independent examiner's report to the trustee5
For the year ended 5 April 2026
I report to the trustees on my examination of the accounts of the Kilmarnock Gospel Trust for the year
ended 5 Aprll 2026.
RESPEcfivE RESPONSIBILITIES OFTRUSTEES AND EXAMINER
The charity's Iru5tees are responsible for the preparation of the accounts in accordance with the
requireinei)ts of the Cliarities and Trustee Investment ISLotlandl Act 20051'1I)e Act'l, and the Charities
Account$15cotlandl reeulations 2006 as amended I'the Regulations").
I report iii respect of my examinalioii of the Trust's accounts carried (Jtjt under Section 441 Illcl of the
2005 Act and in rarrying out my examination I have foll(Jwed all thp applicable Directiorks given by the
OSCR under section 46 of the Act.
BASIS OF THE INDEPENDENT EXAMINER'S REPORT
My examiriation was Larried out in accordance with ReRul3tion 11 of the Regulations. An examination
includes a review of the accounting iecords kept by the charity and a comp3rison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeking of explanation5 from you as Trustees concerning any such matters. The
procedures ijndertaken do nr)I pri)vide all Ilie evidence that wauld bp required in an audit, and
15 limited to those matters set out in the statements below.
INDEPENDENT EXAMINER'S STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
l. Accounting records were not kept in respect of the Trust as required by section 44llllal of the
Act and Regulation 4 of the Regulations- or
2. The accounts do not accord with those records and do not comply with Regulation 8 of the
Regulations.
I have no concerns and have come across no other matters in connectlon with the examination to
which attention should be drawn in this report in order to enable a proper understandinE of the
accounts to be reached.
Warwick Butcher
Date..
Paoe16

Kilmarnock Gospel Trust
Statement of flnancial actlvitles
For the year ended 5 April 2026
Unrestricted
Funds
Restricted
Funds
Total Funds
2026
Total Funds
2025
Notes
Income and endowments
from:
Donutions and legacies..
24,6C)J
53,972
13,492
47,339
Gift Aid donatlOn5
Income tax refunds
Otlier donations
Investments
nk iiiterest
27,680
6,920
23,286
26,292
6,572
24,0.53
49,900
12,475
40,130
123
921
1,044
825
Total
82,674
57,838
140,512
134,830
Expendlture on:
Churituble octivities
Running meeting rooms
104,457
32,667
137,124
142,277
104,457
32,667
137,124
142,277
Net incomel{expenditure}
121,7831
25,171
3,388
17,4471
Transfer5 between funds
9,320
19,3201
Reconciliation of funds
Total funds brought
forward
305.633
1,355,417
1,661,050
1,668,497
Total funds carried
293,170
1,371,268
1,664,438
1,661,050
forward
The notes on pages 9 to 14 form part of these financial statements. All of the above activities are cla55ed
as continuing and there are no gains and losses other than those included above.
Paoe17

Kilmarnock Gospel Trust
Balance sheet
As at 5 April 2026
2026
2025
Notes
Fixed assets
Tangible fixed assets
1,539,895
1,577,184
Current assets
Debtors..
Prepaymeii15 aii(l (]LC-rued iiic()F7ie
Cash ai bank and in hand
13,645
73,940
112,225
126,947
87,585
Current liabilities
Creditors.. amounts falling due within one year..
Other creditors
Accruals and deferred income
2,404
3,719
Net current assets
124,543
83,866
Tot31 assets less current liabilities
1,664,438
1,661,050
Creditors= amounts falling due after more than one year:
Net assets
1,664,438
1,661,050
Fund5
Unrestricted income fund
Restricted fund5
293,170
1,371,268
305,633
1,355,417
Total funds
1,664,438
1,661,050
The unaudited financial statements were approved and authorised for issue by the Trustee5 of Kilmarnock
IH
Gospel Trust on 6 June 2026 and 55gned on their behalf by
Colin Palmer
Trustee
The notes on page5 9 to 14 form part of these financial statements
P8q818

Kilmarnock Gospel Trust
Notes to the financial statements
For the year ended 5 April 2026
Accountlng pollcles
Basis of financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Second edition of Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in Scotland IFRS 1021
issued iii October 2019, the Financial Reporting Standard applic.able in Scotland IFRS 1021, and
Scottish Generally Accepted Practice.
The functional currency of the charity is sterling 1£).
The Trust meets the definition of a public benefit entity under FRS 102. A55els aiid liabilities are
inili<]Ily reLognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy riolelsl.
Income
Donations are recognised in the year in which there is entitlemenl and probability of receipt and
the amount Can be measured with reasonable certainty. Income is only deferred when the charity
has to fulfil cor)dition% before becoming entitled to it or where the donor has specified that the
income is to be expended in a Future year. Gift aid is added lo the value of the donation to whicl)
it relates.
Donated services are recogni5ed as income and expenditure in the financial statements when
organisation5 or individuals offer their services and support pro bono. The value of these donated
services to Kilmarnock Gospel Trust is considered to be equal to market value which would be paid
were the service formally procured. This includes services paid for by other trusts.
Investment income is accounted for on a receivable basis.
Expenditure
Expenditure is included on an accruals basis. Liabilities are recognised as soon as there is a legal or
constructive obligation committing the charity to pay out resources.
Charitable activities comprise those costs directly attributable to the fulfilment of the charitable
objects.
Governance and support costs
Support costs have been allocated between governance costs and other support costs.
Governance costs comprise all costs involving the public accountability of the charily and costs
related to statutory requirements. Governance and support costs are allocated to charitable
activities on the basis of capacity used.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Freehold land is not depreciated.
Depreciation is provided at rates calculated to write off the cost, les5 estimated residual value, of
each asset over its expected useful life as follows..
Freehold buildings
Fixture5 and Fittings
2% straight line
15% reducing balance
Paoeig

Kilmarnock Gospel Trust
Notes to the financial statements
For the year ended 5 April 2026
Taxation
The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on
charitable activities, provided income falls within the charitable exemptions and is spent on
charitable purposes.
Funds
The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the
trust's charitable object5.
Resliicletj fiinds arise from dnnatiuns tu the trust, whiih are made for a specific purpose.
Restricted funds can only be used for the purpose for which funds were given.
'rhe purpose of the restricted fund is to aCCUtnulate resourieg for future capital projects inclLidin8
potential acquisition of replacement or additional meeting halls.
Preparation of consolidated financial statements
The Charity doe5 not have a trading subsidiary and there is no requirement to prepare
consolidated acr.oiints
Going coi)ceri)
The Trustees consider that there are no material uiicertaintie5 about the charity'5 ability to
continue as a going concern.
i.io
Significant estimates and judgements
The trustees do not consider that there are any sources of estimation uncertainty at the reportlng
date that have a significant risk of causing a material adjustment to the carrying amounts of assets
and liabilitie5 Wlthin the next reporting period.
Trustees. remuneration and expenses
No Trustees ￿CeIVed any remuneration or other benefits from an employment with the charity
and no Trustees were reimbursed for expenses12025: None).
Wages 3nd salaries
There are no employees12025'. none).
Donated Services
There were no service5 received or donated during the year
Paqe110

Kilmarnock Gospel Trust
Notes to the financial statements
For the year ended S April 2026
Resources expended
Meeting
Rooms
Meeting
Rooms
2025
2026
Direct Costs
Repairs and Maintenance
Insurance
Sundry F.xpenses
Light and heat
Janitorial & first Aid
Telephone & Broadband
Depreciation
Legal and profe55ional
Special MeetinB Facilitation
61,463
3,555
65,387
3,447
2.0.986
295
2,49S
43,639
2,424
1,800
24,968
152
1,723
42,540
2.110
900
Other Charitable Activities
Charitable Donations
350
1,050
137,124
142,2 11
Legal and Professional costs include £nil12025'. Enill in respect of independent examiner's fees.
PaAe111

Kilmarnock Gospel Trust
Notes to the financial statements
For the year ended 5 April 2026
TanElble flxed assets
Freehold
Property and
Refurbishment
Temporary
buildings
bulldlng5
Furniture,
fixtures &
flttings
Total
Cost
Brought forward at
6April 202J
Additions
I,CJ4 J,829
1,999,(i26
6,350
6,350
At 5 Aprll 2026
1.943,829
62,147
2,OOJf,976
Depreciation
Brought forward at
6 April 2025
Charge for the year
Impairmpnt
392,576
29,866
422,442
4.842
43,639
At 5 April 2026
431,373
34,708
466,081
Net book value
At 5 April 2026
1,512,456
27,439
1,539,895
At 5 April 2025
1,551,253
25,931
1,577,184
Property Details:
Land registry titles of the above property held are.. AYR48677 (Kilmarnock Roadl, AYR19404
(additional land at Kilmarnock Road) and AYR118315 (Lainshaw Stl.
Analysis of net assets between funds
Current year
7.1 Current year
Unrestricted
funds
Restricted
funds
Total Funds
Tangible fixed assets
Current assets
Current liabilities
287,864
7,710
12,4041
1,252,031
119,237
1,539,895
126,947
12,4041
Total funds
293,170
1,371,268
1,664,438
PaAe112

Kilmarnock Gospel Trust
Notes to the financlal statements
For the year ended 5 April 2026
Prioryear
7.2 Prior year
Unrestricted
funds
Restricted
funds
Total Funds
Tangible fixed assets
Current a55Pts
Current liabilities
292,486
16.866
13,7191
1,284.698
70,719
1,577,268
87,585
13,7191
Total funds
305,633
1,355,417
1,661,050
Movement 117 fuiids
Currefrjt year
Balance at
6 April
2025
Incoming
resources
Resources
expended
Transfers
between
funds
Balance at 5
April 2026
Restricted funds
1,355,417
57,838
32,667
19,3201
1,371,268
Unrestricted funds
305,633
82,674
104,457
9,320
293,170
Total funds
1,661,050
140,512
137,124
1,664,438
Paoe | 13

Kilmarnock Gospel Trust
Notes to the financial statements
For the year ended 5 April 2026
Prior year
Balance at
6 April
2024
Incoming
resources
Resources
expended
Translers
between
funds
Balance at 5
April 2025
Restricted funds
1,382,044
45,328
32,667
139,2881
1,355,417
Unrestricted fiinds
286,453
89,502
109,610
39,288
305,633
Total funds
1,668,491
134,83U
142,277
1,661,050
Transactions with re13ted parties
There have bepn no transacti(Jns with relatpd partie5 in the year ended 5, April 2026.
io.
Volunteers
Other than ad hoc bona fide maintenance contractors, Kilmarnock Gospel Hall Trust relies entirely
on volunteers to carry out the management, administration and general maintenance work. The
Trust has no paid staff or paid Trustees.
Paoe114

Kilmarnock Gospel Trust
Notes to the financial statements
For the year ended 5 April 2026
11. Comparatlve Statement of Financial Activities- 2025
Unrestrlcted
Funds
DeslÈnated
FLEnds
Re5trlcted
Funds
Total Funds
2025
Note5
Income and endowments
from:
Donotions ond legocies..
Collecliuns
Gift Aid donation5
Income tax refunds
Other Donations
31,500
24,984
6,246
26,614
31,500
49,900
12,475
40,310
24,916
6.229
Investments
Bank interest
158
667
825
Total
89,502
45,328
134,830
Expenditure on:
Charitt7ble activities
Running meeting
rooms
109,610
32,667
142,277
Total
109,610
32,667
142,277
Net incomellexpenditurel
120,1081
12,661
17,4471
Transfers between funds
39,288
139,2881
Reconciliation of funds
Total funds brought
forward 5, April 2024
286,453
1,382,044
1,668,497
Total funds carrled
305,633
1,355,417
1,661.050
th
forward 5 Aprll 2025
PaAe115