KILNSIDE EVANGELICAL CHURCH KILNSIDE ROAD PAISLEY PAI IRQ ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR YEAR ENDED 31 DECEMBER, 2024 A Scotlish Charity- Charity No. SC030082 OSCR Registered Charity SCO30082 UnrJ&cftty R411)
KILNSIDE EVANGELICAL CHURCH Contents Page Reference & Administrative Infomiation Trustees, Annual Report 34 Independent Examiner's Report Receipts & Payments Account Statement of Balances Notes to the Financial Statements 9-12 A Scollisk Charity- Charity No. SC030082 1 Page l of12
KILNSIDE EVANGELICAL CHURCH Reference gnd #dmillistrative informatio Charity name . Kilnsid¢ Evangelical Church Charity Registration No. . SC030082 Principal 01¢¢ . Kilnsidc Evangtlical Church, Kiln5id¢ Road, PAISLEY PAI IRQ Registered office . 25, Glenfield Crescent, PAISLEY PA2 STG WebAite . www.kilnsidechuTch.OT Facebook . www.fa¢ebwk. mAQ"l id Bankers . Royal Bank of Scotland Paisley Chief Office, I, Moncricff Street, PAISLEY PA3 2AW Bank of Scotland Paisley Cross Branch, Gilmour Street. PAISLEY PAI IDD Trustees The following served as char(ly Trustees during the year and (unless otherwise shown) continue lo serve on an ongoing basis up lo the date of this rewrt. A Scoftish Charity- Charity Ato. SC030082 1 Page 2 of12
TRUSTEES, ANNUAL REPORT FOR YEAR ENDED 31 DECEMBER 2024 The Trustees present their Annual Report and the Financial Statements of the eharity. prepared by the Trustees in accordance with the requirements of "The Charities Accounts (Scotland) Regulations 2006" covering the period from l January 2024 to 31 December 2024. About Us Kilnside Evangelical Church is a Christian Church based in Kilnside Road near the centre of Paisley. Formed some time prior to 1877, we have occupied our current premises since September 1984. Charitable The church's charitable purpose is the advancement of religion. We seek to achieve thls in particular through the spiritual nourishment and growth of our members and the proclamation of the Christian message both in our own locality and more widely at home and abroad. Ob ectives and activities Our Vision "Seeking (o pmclaim and show ihat Jesus Chrisl is Lord" is based on the biblical principle that as Christians we are called not only to proclaim that Jesus Christ is Lord but a150 to demonstrate in our lives that Jesus Christ is our Lord. To help achieve our Visio we arrange a programme of events designed to support each of these aspects activities which facilitate the proclamation of the Christian message. and activities which are intended to Stimulate the spiritual growth of our members. We also make gifts at the discretion of the Trustees to individual Christian workers and organisations, both in the UK and elsewhere, whose activities are compatiblc with the haritable objectives of the charity. No gifts are made to political parties. Aehievements alld erformanee Our work supporting the local community continued throughout 2024, with the weekly Wednesday afternoon drop-in cafe & foodbank ¢onsistently well attended. Those at the cafe received a bowl of hot soup, a sandwich and cake and the chance to chat in a warn) and friendly environment. They also received a food parcel, with over 1,000 parcels given out over the course of the year. A support worker from Street Conne¢t (a charity with expertise in sUPPOrting people with substance abuse challenges) attended on Wednesdays and also helped lead our Tuesday afternoon Recovery Group. It was really encouraging to see people engage with the group and make progress in their recovery joumey. Other church activities continued as normal, with slightly increased attendance at the Sunday Family Service. Although attendan¢e tended to fluctuate, it was also encouraging to see more ¢htldren attending our children's activities, including Sunday Club. our Saturday morning children's club (Kidzone) and the after-school club in a local primary school. These tIvItIeS are expected to continue in 2025. FINANCIAL REVIEW For the year-ended 31 December 2024 the charity reported Net Expenditure (i.e. a surplus) of £132 (2023: £1,754 deficit). At 31 December 2024, the charity's total funds amounted to £49,789 (2023: £49,657). Gifts to individual Christian workers and organisations amounted to £21,298 (2023: £21,574) and continue to represent a significant proportion 67.0% (2023: 74./) of the church's income (2024: £31.766' 2023: £28.806). A Scoltish Charity- Charity No. SC030082 | Page 3 0112
Prlncl le fundftn sources The Charity's principal funding source is donations from church mernbers. We continue to be well supported tinancially by the members and are grateful t.or their generous giving. M'e are also grateful to those who donated their time i'olunteering with us as ihe work- we do would be impossible without their help. The foodbank could not operate without the help received from a number of organisations. In particular, we are Yery grateful to Greggs (Phoenix). Sainsbury's (Bishopton). Aldi's (Erskine) and MaA(s & Spencer (We(0 Meams), from whom we regularly received food donations. The value of services provided bv volunteers and in-kind donations are not accounled for in the financial statements. The Trustees, policy is to retain adequate fund8 to 8UStain the level of setvices and aclivities and give sufficient contingency prolS1On for unforeseen eventualities. At 31 December 2024. reserves in the unrestrictsd fund amounted to £49.787 (2023.. £49,529), exce¢ding the level needed to achieve this policy. Thc TNslccs are satisfied that the current level of rcserves 15 suffici¢nt to ¢tisur¢ th¢ ongoing viabilily uf Ihc Lharily. Risk ement Th¢ Trusieeg regularly review all areas of significant risk in conjunction (where appropriate) with those voluntCCTS rcsponsiblc for ihc arca of activity bcing rcvicwcd. A safcguarding policy is in place and PVG checks ate undertaken where required for volunteers. The Trustees review contraciual risks rore entering into any contract in order to be salisfied that any associated risks will nol signifi¢antl>" impact the charity's ability to fulfil its objectives. Appropriate governance, financÈal management and other policies are in place to assist the Trustees in discharging their statulory duties. lde ¢nd¢nt Examlnltlon The charity's Trustees consider that the audit requirement of Regulation 10( I)(d) of the 2006 Accounts Kegulations d that the accounts should therefore b¢ subject to independent cxa as appointed as Independent Examiner. The Trustees recommend Éha -liould Lontinue lo be used as Ind¢pend¢nt Examiner unttl further notice. STATEMENT OF TRUSTEES, RESPONSIBILITIES I'he frustees are responsible t-or preparing the Trustees, Report and the Financial Statements in accordance with applicable law. The Trustees are also responsible for keeping proper accounting records which disclose with reasonable ac¢ura¢y at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005. They are also responsible for safeguarding ihe assets of the Charity and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. The truste¢s confirm that the accounts comply with current statutory requirernents. This report was approved bv the Trustees on 27 January 2025 and signed on their behalf by A Scottigh Ckarity- Charity ho. SC030082 | Page 4oA12
INDEPENDENT EXAMtNER'S REPORT TO KILNSIDE EVANGELICAL CHURCH TRUSTEES YLAR ENDED 31 DECEMBER 2024 I report on the accounts of Ihc charity for thc ycar cndcd 31 Dcccmbcr 2024. tiv¢ rns nsibilitics of Trust¢Cs and Examiner Thc charity s Trnstee5 are responsible foi the pieparation of ihe aLwunts in accoidancc with th¢ Icrms of the Charlties and Trustee Invesiment (Scotland) Act 2005 ("Ihe 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 Regulations"). The charity's -1 rustees consider that the audAI requirement of Regulation 10(I)(d) of the 2006 Regulalions does not apply. It is my responsibility to examine the accounts as required under section 44( l Kc} of the 2005 Act and lo state hether particular matters have come to my att¢ntion. Basis of Inde ndenl Examiner's ststement My exarnination ts carried out in accordance with RegulatTon I l of the 2006 Charities Accounts {S¢otl8nd) Regulations. An examination includes a r¢view of the accounting records kept by the charity d u eomporison of the accounts presented with those records. It ELlso in¢lud¢s consideration of any unusual itcms or disfjlosur¢s in th¢ accounts, and s¢¢ks ¢xplanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence thai would b¢ required in an audii, and consequently I do not express an audit opinion on the view given by the accounts. Inde endent Examiner's Statement In the coll¢ of my ¢xarnination, no matter has come to my attention (l) which gives me reasonable cause to believe Ihat in any material respect the requirements - to keep accounting records in ac¢ordance with S¢¢tion 44(1}(a) of the 2005 A¢t and Regulalion 4 of the 2006 Regulations: and to pr¢pare accounls which ac¢ord wirh the aon[lng COrdS and comply with Regulation 9 ofthe 2000 Regulations have nol b¢¢n m¢t, or (2) to ivhich, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed . Date .. I Name & qualification . Address . A Scoiiish Charity- Charity hfo SC030082 | Paze 5 of12
RECEIPTS AND PAYMENTS ACCOUNT YEAR ENDED 31 DECEMBE 2024 Notes Unrestricted Restricted Total funds funds {£) funds (£) Total fynds 2023 {£) 2024 (£) RECEIPTS Offerings Grant5 Bank Interest 15,686.58 2,135.00 17,821.58 14,686.40 500.00 1.538.99 8,497.58 1,538.99 12.194.98 210.00 1,228.19 12,150.97 240.00 Other Incorne 3,697.40 210.00 Mission Boxes Total Recei ts 25,723.15 6 042.40 31,765.55 28,805.56 PAYMENTS Heat & Light Building Costs Foodbank Food Purchases Other Purchases Speakers, Expenses Gifts Miscellaneous 2.701.96 2,405.10 1.829.92 4,531.88 2,405.10 1,525.82 493.62 590.00 21,298.45 789.10 3.970.33 2,449.97 995.22 ,525.82 493.62 590.00 17,129.45 789.10 572.85 420.00 21,574.25 576.68 10, 11, 12 4,169.00 Total Pa ments 24,109.23 7,524.74 31,633.97 30,559.30 SURPLUS / EFICI BEFORE TRANSFERS 13 1,613.92 (1,482.34) 131.S8 (1,753.74) Transfers between funds 14 (1,356.34) 1,356.34 SURPLUS I DEFICIT AFTER TRANSFERS 257.58 (126.00) 131.58 {1,753.74) A Scottish Charity- Charity No. SC030082 | Poge 6 of 12
RE-STATED PRIOR YEAR FOR COMPARISON 2023 RECEIvfs AND PAYMENTS ACCOUNT Uttrestricted funds (£} Restricted funds (£) Totsl funds 2023 (£) RECEIPTS Offerings Grants Bank Interest Other Income Missiona Boxes 12,975.00 1,711.40 500.00 14,686.40 500.00 1,228.19 12,150.97 240.00 1,228.19 8,700.97 3,450.00 240.00 Total Recei 22,904.16 5 901.40 28,805.56 PAYMENTS Heat & Light Building Costs Foodbank Food Purchases Other Purchases Speakers, Expenses Gifts 2,372.37 2,449.97 1,597.96 3,970.33 2,449.97 995.22 572.85 995.22 572.85 420.00 420.00 21,574.25 576.68 17,322.85 576.68 4,251.40 Mis¢ell8neous Total Pa ments 23 714.72 6,844.58 30559JO SURPLUS I DEFICIT BEFORE TRAIYSFERS (810.56) (943.18) (1,753.74) Transfers between funds (1,058.18) 1.058.18 SURPLUS I EFICIT AFTER TRANSFERS (1,868.74) 115 (1,753.74) A Scottish Charity- Charity No. SC030082 | P¥e 7 of12
STATEMENT OF BALANCES AT 31 DECEMBE 2024 Notes Unr¢stri¢ted funds (£) Restri¢ted Total funds funds (£) 2024 {£) Total funds 2023 (£) ASSETS Opening balances sU[us / (Deficit) for the ear 15 49,528.99 257.58 128.43 (126.00) 49,657.42 131.58 51,411.16 (1,753.74) Closin balances 16 49,786.57 2.43 49 789.INJ 49 657.42 LIABILITIES 0.00 0.00 0.00 0.00 Total Liabtli¢ie5 0.00 0.00 0.00 0.00 NET ASSETS 49,786.57 2.43 49,789.00 49,657.42 FUNDS 2024 (£) 2023 (£) Unrestricfrd Funds General Fund 49,786.57 49,786.57 49,528.99 49528.99 Restricted Funds Foodbank Fund 0.00 0.00 128.43 0.00 Missionary Fund Campb¢ll Fund 2.43 0.00 2.43 128.43 TOTAL FUNDS 49 789.00 49,657.42 A Scottish Charity- Charity No. SC030082 | Page 8 of12
NOTES TO THE FINANCIAL STATEMENTS YEAR-ENDED 31 DECEMBE 2024 Basis of accounting These accounts have been prepared on a Receipts & Payments basis in acrdanCe with The Charities & Trustee Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006 (as amended). Transactions with trustees or connected persons No charity trustee, nor anyone connected with them, received remuneration during the year. No charity trustee, nor anyone connected with them, received expenses during the year, other than reimbursement of expenditure incurred on behalf of the charity. Iyature and purpose of funds General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds are unrestricted funds that are set aside by the Trustees for particular purposes. The charity does not currently operate any designated funds. Restricted funds are funds received by the charity for a specific purpose and which are to be used for this purpose in accordance with the wishes of the donorfs). The charity has three $tricted funds, whose purposes are as follows :. Foodbank Fund . To support the church's regular food distribution programme. Missionary Fund . To support cross-culture Christian missionary endeavour. Campbell Fund '. To support lan and Marilyn Campbell. chur¢h members who currently serve as missionaries in Zambia. Re-designation of funds In 2024, the Missionary Fund and Campbell Fund were re-designated as Restricted Funds, having previously been treat¢d as unrestricted. In 2023. the only restricted was the Foodbank Fund. 2023's figures have therefore been re-stated as though the Missionary Fund and Carnpbell Fund were restricted fund5 then in order to allow a proper comparison with 2024's accounts. Details of offerings Offerings consist of cash donations by church members in the offering boxes. Details of 2024's Offerings by fund a as follows:_ 2024 Restricted Unrestricted £15,686.58 Total £15,686.58 £1,280.00 Nil £855.00 £17,821.58 General Fund Foodbank Fund Missionary Fund Campbell Fund Total Offerings £1,280.00 Nil £855.00 £15.686.58 £2,135.00 A Scottish Charity- Charity No. SC030082 | Page 9 of12
Details of 2023's Offerings by fund, re-stated in accordance with Note 4 above, are as follows :. 2023 Restricted Unrestri¢ted £12,975.00 Totsl £12,975.00 £180.00 Nil £1,531.40 £14,686.40 General Fund Foodbank Fund Missionary Fund Campbell Fund Total Offerings £180.00 Nil £1,531.40 £1,711.40 £12,975.00 Grants No grants were received in 2024 (one grant totslling £500 in 2023). Bank Interest All bank interest- £1,538.99 in 2023 {£1,228.19 in 2023) - is allocated to the General Fund. Other Income "Other Income" includes cash gifts received other than through the offering or missionary boxes; cheques or bank transfers" tsx refunds Claim by the church under the Gift Aid scheme; and donations received via the Lord's Work Trust (LWT). including any Gift Aid tax refunds which the donor has instructed LWT to allocate to the church. Details of 2024's Other Income are as follows -. 2024 Unrestricted £8,497.58 Restricted Total £8,497.58 £719.40 £1,299.00 £1,679.00 £12,194.98 General Fund Foodbank Fund Missionary Fund Campbell Fund Total Other Income £719.40 £1,299.00 £1,679.00 £3,697.40 £8,497.58 Details of 2023's re-stated Other Income are as follows :_ 2023 Unrestricted £8,700.97 Restricted Totsl £8,700.97 £855.00 £1,360.00 £1,235.00 £12,150.97 Generaffi Fund Foodbank Fund Missionary Fund Campbell Fund Totsl Other Income £855.00 £1,360.00 £1.235.00 £3,450.00 £8,700.97 A Scottigh Chority- Charity No. SC030082 1 Page 10 of12
Heat & Light The costs of heat and light are borne only by the General Fund and th¢ Foodbank Fund. 10. Gifts Gifts made from General Fund (see Nole I I for detsils) Gifts made from Missionary Fund (see Note 12 for details) Gifts made from Campbell fund Total Gifts 2024 £17,129.45 £1,635.00 £2,534.00 £21,298.45 2023 £17,322.85 £1.485.00 £2,766.40 £21,574.25 11. Gifts from General Fund Lifewords (Scripture Gift Mission) GLO TearFund 2024 £ioo.00 £ioo.00 £100.00 2023 £ioo.00 £ioo.00 £ioo.00 £iou.uo £ioo.00 £1 00.00 MAD-I ogether I rust OMF OPAL Trust £ioo.00 £ioo.00 £ioo.00 £ion.oa Brass Tacks Paisley street Piqtors Street Conn¢¢t Echoes International Disas Fund Assembly Gifts Toial Gift5- General Fund £1,200.00 £1,200.00 £435.00 £15,087.85 £17J22.85 £15,229.45 £17,129.45 12. Cifts from Missionarv Fund 2024 £150.00 £150.00 £150.00 2023 £150.00 £150.00 £150.00 £150.00 £15n.00 France France Zambia DRC Lebanon Oth¢r ov¢rs¢as service Belgium Brass Tack5 £150.00 £150.00 £300.00 £150.00 £150.00 £150.00 £150.00 £150.00 £150.00 £135.00 £150.00 £135.00 Total Gifts- General Missionary Fund £1,635.(H) £1,485.00 A ScotliFh Charity- Charity No. SC030082 1 Pttge JI 0112
- Details of Surplus I IDefieit) before transfers behveen funds Unrestricted Restricted £1,613.92 Total 2024 £1,613.92 (£1,356.34) (£126.00) £0.00 Total 2023 (£810.56) (£1,058.18) £115.00 £0.00 General Fund Foodbank Fund Missionary Fund Campbell Fund Total (£1.356.34) {£126.00) £0.00 £1,613.92 £1,482.34 £131.58 £1,753.74
- Transfers between funds A total of £1,356.34 was transferred from the unrestricted General Fund to the restricted Foodbank Fund to meet the balance of the costs of running the Foodbank not ¢ov¢red by the total restricted income received for this purpose. There were no transfers to or from the other funds.
- Assets The church also owns the church buildings and fittings & equipment therein.
- Funds Balance at End of Year Unrestricted £49,786.57 Restricted Total 2024 £49,786.57 £0.00 £2.43 £0.00 £49,789.1)0 Total 2023 £49,528.99 £0.00 £128.43 General Fund Foodbank Fund Missionary Fund Campbell Fund Total £0.00 £2.43 £0.00 £2.43 £0.00 £49,657.42 £49,786.57 A ,0¢1&$h Chority- Charity No. SC030082 | Page 12 of 12