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← Kilmarnock: New Laigh Kirk (Church of Scotland)

2025-12-31-accounts

The Church of Scotland

KILMARNOCK: NEW LAIGH KIRK (CHURCH OF SCOTLAND)

ACCRUED (SORP COMPLIANT) ACCOUNTS FOR YEAR ENDED 315! DECEMBER 2025

Congregation No: 070431

Scottish Charity No: SC 031334

] | Kilmarnock: New Laigh Kirk (Church of Scotland) | Trustees’ Annual Report 31st December 2025 | | The trustees present their annual report and financial statements of the charity for the year ended 31* December 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 12 of the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and | Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and | Accounting andaccounts in accordance Reportingwith by the Financial Charities: StatementReporting ofStandardRecommendedapplicable Practicein the applicable UK and Republic to charitiesof preparingIreland their | published on 1“ January 2019. | Objectives and Activities | The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to 7 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 of Scotland througha territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and | beyond.

| good balance between encouraging balance between encouraging between encouraging encouraging Christian living among our current membership through continued vibrant among our current membership through continued vibrant our current membership through continued vibrant current membership through continued vibrant membership through continued vibrant through continued vibrant continued vibrant vibrant worship and pastoral care, while simultaneously taking a lead taking a lead a lead lead in new forms of new forms of forms of of outreach to meet meet spiritual and social needs in the wider community. wider community. community. Kilmarnock New Laigh Kirk serves the Kilmarnock town centre and the northwest area. A parish of some 6,500 | homes, although members are drawn from a much wider area. | | The Congregation’s Mission statement is “A caring welcoming church at the heart of Kilmarnock reaching out to | all.” : We seek to do this in many ways, and our activities are co-ordinated by various committees and groups: Finance, Property, Pastoral Care, Worship, Welcome, Outreach and Communication. We also currently employ a Community and Families Worker to further our Mission Statement and commitment to our town and its residents.

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The congregation ofNew Laigh Kirk is now well established. The challenge facing New Laigh Kirk is to achieve a good balance between encouraging balance between encouraging between encouraging encouraging Christian living among our current membership through continued vibrant among our current membership through continued vibrant our current membership through continued vibrant current membership through continued vibrant membership through continued vibrant through continued vibrant continued vibrant vibrant worship and pastoral care, while simultaneously taking a lead taking a lead a lead lead in new forms of new forms of forms of of outreach to meet meet spiritual and social needs in the wider community. wider community. community.

We have a wonderful and resourceful team of people, who have shown passion, dynamism, and commitment.

Even amid adversity we look to the future, when this iconic home will continue to be caring and welcoming able to nourish, inspire and transform.

We will sustain our commitment to be with the most vulnerable. We will continue to find beauty in places of hardship. We look forward to a future stronger than the past, with all our activities. flourishing once again, and the doors ofNew Laigh Kirk open to welcome people from all walks of life.

We live through this challenging time with the same qualities that have made our church community loved by so many.

Sunday Activities.

Sunday Services and activities continued in person and along with live streaming, conducted by the Minister and a small team at the Sound Desk. Our Praise Band are involved in some of the services which gives a variety of worship styles and try to incorporate a blend of both tradition and more up to date genres of music to our service.

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Kilmarnock: New Laigh Kirk (Church of Scotland) | Trustees’ Annual Report 31* December 2025

| Ignite | Ignite are a group of children aged 4 to Primary 7. They meet initially in church then proceed to the Halls Ignite offers fun | and interactivethe Bible, wayschildren to buildare encouraged a relationshito p ray, withtrust, Jesusseek and and establishlove Jesus. a foundationChildrenofbuildfaith. these Throq u alitiesgh theirthrough exploration games, of God crafts, songs, we do offer a creche facility. | Trekkers ! This group is open to our young people from S1 to S6. Whilst there has been a slight fall in numbers, the Trekkers continue to meet. They explore Christian faith together through stories, prayer and much discussion and plenty of hilarity. They | participate in the Family Communions and also other services. | They meetgather monthly to explore for Biblethe Bibl T e ,a thisask realis a relaxed,questions, welcomingshare thoughts, youth Bibleand enjoy club good whereconversation. faith and frie A n dshipafterno gr o nw together.tea was | held in November to raise funds for the Trekkers and made a donated to Christian Aid. | Sunday Funday started in the autumn inviting young people to come and build a community of faith together. | Church Unplugged is a relaxed, acoustic-style worship night designed to create room for reflection, community, and God’s presence. Church Unplugged, a family of worship, which started in the Autumn. This is family focused held on a Sunday | evening, | Weekday Activities | The Church is open during the week on a Monday, Wednesday, Friday and Saturday from 12.00 noon until 2.00pm, for | | private prayer and reflection. Audio tour guides ofthe church are now fully operational. | The Pastoral Care Group Group takes responsibility, in conjunction conjunction with the Minister and Convenor, the Minister and Convenor, Minister and Convenor, and Convenor, Convenor, for visiting visiting in excess excess of 80

| The Pastoral Care Group Group takes responsibility, in conjunction conjunction with the Minister and Convenor, the Minister and Convenor, Minister and Convenor, and Convenor, Convenor, for visiting visiting in excess excess of 80 senior members. Contact has been maintained with members in Care Homes. Monthly services are held in Aryle House and Crossgate Nursing Home. Visits to the elderly has continued, contact is actively maintained where possible, keeping in , touch with phone calls and sending cards and letters. | For much of the year Elders’ visit members within their district and have kept regular contact by telephone and have delivered Newsletters and Magazines.

Our ‘Silver Sunday’ services, and afternoon teas took place this year and has been well supported. Socially there is a wealth of options for all age groups. There is an active Boys’ Brigade Company, Brownies and Rainbows, Girl Guides Company as well as Rangers,

Our Prayer Group meets on the first Thursday of the month and for most of the year has been held on Zoom. We also have Inspire prayer group who meet on the first Wednesday of the month at 11am in the session room,

The Guild has 30-40 members and is a friendly and welcoming group, providing the opportunity for worship, fellowship and action within our church. We raise funds to support groups in our church, as well as contributing to the national Guild projects. We enjoy musical entertainment, such as the Unlikely Lads from Centrestage and Dalrymple Ukelele Band and a variety of speakers. The highlight was perhaps the visit by the Wallace family from our own church, telling us about their experience at the Scripture Union gathering, ‘Magnitude’ and how it supported and developed their faith journey.

Highlights meet every 2 months. This year they enjoyed Broadway Boogie, evening of relaxation and massage, an evening at La Dragon, there annual charity quiz for Ayrshire Cancer Support, ready steady cook and Christmas Dinner and film at centre stage.

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Kilmarnock: New Laigh Kirk (Church of Scotland) Trustees’ Annual Report 31 December 2025

Little Seeds (planting seeds for the future) for families with little ones aged 0 — 4 years on Tuesday mornings. It provides the opportunity for babies and tots to learn all about the themes of the bible in fun and imaginative ways and have the freedom to play and explore. This has proved extremely successful with over 30 children and families meeting weekly. We held our annual Easter Garden Party in April. Lent Study was well attended.

The Drama Group meet every Tuesday evening where everybody is made welcome. They had a Murder Mystery play and performed a pantomime “Alad in Killie”.

Music for All concerts continue to be very successful with Loudoun Music Society, Kilmarnock Amateur Operatic Society and Dalry Burns Club the Jolly Beggers.

We partnered with the Rotary Club in hosting a school’s quiz and Young Musicians competition.

We held a number of fundraising events during the year including a Summer Fayre, Burns Supper, Beetle Drive and coffee mornings.

New Laigh Kirk obtained their silver award for being an ECO Congregation they are now working towards there gold award. We have increased the range of items that can be recycled at the church. Litter picks take place twice a year.

Local Outreach

New Laigh Kirk is a congregation with a mission to reach out to all in its local community. To help do this we have a full time Community and Families Worker.

The success of this new form of ministry will rely on doing things differently. We can no longer take a passive approach to mission, hoping that our existing modes of organisation will suffice in building an expanding Christian community. Instead, our approach will concentrate on community rather than institution: this means going beyond the traditional boundaries of our Kirk and its organisations and forming a much broader conception of how we build a stronger community whose lives are based on Christian values. A key building block of this approach is engaging with young families (i.e. adults who are, broadly speaking, in the 25-40 age range and, if applicable, their children) and providing them with the insights and support to make them valuable contributors to their community.

We are involved with East Ayrshire Churches Homelessness Action who help the homeless in a number of ways. Providing cooked breakfast on Monday and Friday mornings. Hot lunches on Wednesdays. Drop-In centre on Wednesdays for advice on many areas of life. They supply friendly fresh start packs. They are also connected with recovery matters and cut and connect.

The Minister is Chaplain to Loanhead Primary School, Willowbank School, Grange Academy, Onthank and Annanhill Prinary School.

Achievements and Performance

Attendance at morning Worship averages around 150-200. The two departments of Ignite and Trekkers, have experienced a slight downturn in numbers however nevertheless are keen to participate in Sunday Service. In conjunction with the Town’s Christmas lights Switch-on we opened our church and provided refreshments and some entertainment for all ages. Around 750 people came through the doors that afternoon.

Our ‘Open Doors’ continues to be successful and has been particularly poignant.

In addition, the Minister conducted 39 funerals. The total number of members at 31st December 2025 was 620 with 500 on the supplementary roll.

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Financial Review | | New Laigh Kirk continues to be committed to a programme of outreach within our local community. The staff costs of the work undertaken and reflect this by generous giving. | are being met from the contribution of the members through their giving. In general, the members are very supportive | Income Direct Congregational Giving has shown a increase of £25,171 to £168,254. (2024 - £143,083) . New Laigh Kirk is fortunate that many members contribute through bank standing order for which the Church is most grateful. Gift Aid } Income Tax Reclaim increased to £37,120 (2024 - £32,052) an increase of £5,068. : The rental income from use of premises £26,770 remains constant as both premises were tenanted for the full year. | | Once again, we are indebted to the Arbuckle Trust for a grant of £9,500. ]

| Expenditure ]

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) Kilmarnock: New Laigh Kirk (Church of Scotland) Trustees’ Annual Report | 31 December 2025

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This year we received an income of £4850 from the Buchanan Trust.

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Total expenditure was £289,208 (2024 - £310,207) decrease of £20,999. At present the buildings are on a fixed rate for gas and electricity. (Cost £19,426). Manse boiler was repaired at a cost of £4,188. Cost to Hall roof and dry rot total £4,906

Areas of Financial Concern

A cautious approach continues to be taken to items of expenditure, and the costs of items such as gas, electricity, cleaning and insurance are reviewed regularly. Capital expenditure is identified by the Property Committee and competitive estimates are requested for major works before proceeding. All items of expenditure will be carefully monitored in 2026, and sources of potential grant income will be explored wherever possible. This year we continued with our fundraising for the Church renovations which would make better use of the space and open new opportunities to engage with the community as well as opening an avenue to income generate through the rental of space. We held a giving campaign in the spring where our members received a brochure which out lined the financial challenges of the church. They were asked to review their giving’s which they did and we should see our offering increase by 30%.

Investment Policy and Performance

The trustees adopt a cautious approach to any investment and have invested in the Church of Scotland Income Fund which meets our investment objectives.

The Income Fund has delivered positive returns in the 12- month period to 30 September 2025.

The Income Fund, which is managed by Royal London Asset Management, invests in fixed interest bonds both in the UK and globally and seeks to provide investors with a high and sustainable income and to protect the long-term nominal value of capital. In the 12-month period to 30 September 2025, the Fund delivered a total return of 7.58% which outperformed its benchmark return of 3.70%. This fund has continued to deliver returns over the long term which are better than that of the benchmark against which the Fund is measured. The total income paid by the Income Fund for 2024 was 60p per unit, with the final payment of 30p per unit made in March 2025. For 2025, a first payment of 30p per unit was made in September 2025. While it is too early to estimate the final payment, which will be made for the year and paid in March 2026, we expect to be able to make payment of at least 25p per unit.

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Kilmarnock: New Laigh Kirk (Church of Scotland) Trustees’ Annual Report

31 December 2025

: The church also held £231,680 of restricted funds, and £6,110 of endowment funds which have been provided for the | purposes specified in note 18.

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Risk Management

The trustees carry out risk management in order to identify and mitigate risks. The major risks identified are:

Reserves Policy

It is the trustees’ policy to hold reserves of approximately six months expenditure including designated funds. At the year end the Church held unrestricted funds of £69,031 of which, approximately £92,625 has been designated for various forms of expenditure (see note 15), including £68,500 on Community, Family and Youth Mission work. The remaining negative balance of approximately £23,594 falls well short of the target. The trustees are aware of the need to adopt a very cautious approach in the present economic climate.

Structure, Governance and Management

The congregation is a registered charity, number SC031334; administered in accordance with the terms of the Deed of ! Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of , Scotland. | Members of the Kirk Session are the charity's trustees. The Kirk Session members are the elders of the Church and are | | chosen from those members ofthe Church who are considered to have the appropriate gifts and skills. The minister, | wT h eo Kirkis a memberSession of meetsthe Ks i rkx times Session,a year is electedis responsibl by th e cf o rngregationspiritual affairs and inductedwithin the by Presbytery.Church. |

Certain responsibilities are delegated to the Finance Committee and the Property Committee as appropriate.

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| | Trustees’ Annual Report | Year ending 31st December 2025 | | Reference and Administrative

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Reference and Administrative Information

Trustees

Anderson, I Johnstone, G Milloy, E Barclay, L Kidd, A Murphy, E Brown, A Kidd, A Mrs Oliver, M Brown,Brown, MS Lamberton,Lang, A J O'Rourke,Patterson, MMargaret Bryson, D Laurens, B Patterson, M Colman, H Lawson, J Richardson, F Dale, E MacLean, A Mrs Scullion, A Dale, J MacLean, D Sheddon, L Duffy, F MacLean, A Sherry, I Gillies, L MacPherson, S ~ Sim, C Graham, B McClymont, A Stewart, E Grant, J McDowall, J Mrs Stewart, K Gregor, A McDowall, J Taylor, M Handling, K McLaren, E Taylor, R Hewitt, A McLean J Wright, L T'Anson, D Young, E Johnstone, B Young, J

Rev. D. Cameron

Agnew, L resigned Jan-25 Duffy, H resigned Nov-25 Lewis, J resigned Nov-25 Withers, H resigned Jun-25

BEE

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Kilmarnock: New Laigh Kirk (Church of Scotland) Trustees’ Annual Report

Year ended 31 December 2025

Reference and Administration Information (cont)

Principal Office-bearers

Minister Rev. David S. Cameron Session Clerk Mr Derek I’Anson Church Treasurer Miss Jan Lamberton

Principal Office

New Laigh Kirk John Dickie Street

Kilmarnock KAI 1HW Charity No. SC031334

Independent Examiner

Bryan Swan C.A

Rogerson & Goldie

Chartered Accountants 29 Portland Road

Kilmarnock KAI 2BY

Bankers

Royal Bank of Scotland

Kilmarnock Branch

96 John Finnie Street

Kilmarnock

KAI INY

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31 December 2025 | Trustees’ Annual Report | Trustees’ Responsibilities

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d -make judgements and estimates that are reasonable and prudent. | -state whether applicable accounting standards and statements of recommended practice have been | followed, subject to any departures disclosed and explained in the financial statements. | -prepare the financial statements on a going concern basis unless it is inappropriate to presume that the | charity will continue in operational existence. |

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[ | ] Kilmarnock New Laigh Kirk (Church of Scotland)

Trustees’ Responsibilities in Relation to the Financial Statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Standards (United Kingdom Generally Accepted . Accounting Practice). | The law applicable to charities in Scotland requires the charity trustees to prepare financial statements ! expenditurefor each year of whichthe charity showa fortrue that and period. fair viewIn preparing ofthe state the offinancialaffairs ofstatements,the charitythe and trustees ofthe are income and required to:

-select suitable accounting policies and then apply them consistently.

-observe the method and principles in the applicable Charities SORP.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the Trustees and signed on their behalf,

. ae> tins— D I’Anson, Session Clerk

Date 29 March 2026

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Kilmarnock: New Laigh Kirk (Church of Scotiand) $C031334

Independent Examiner’s Report to the Trustees of Kilmarnock: New Laigh Kirk (Church of Scotland) Year ended 31 December 2025

I report on the accounts of the charity for the year ended 31% December 2025, which are set out on pages 1 to 20.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

The Charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express and audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course ofmy examination, no matter has come to my attention.

  1. which gives me reasonable cause to believe that in any material respect the requirements: e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and

® to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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Name: ‘Bryan Swan C.A
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Professional Qualification/Professional Body Institute of Charted Accountants of Scotland Address: Rogerson & Goldie, Charted Accountants, 29 Portland Road, Kilmarnock KAI 2BY

Date: 29" March 2026

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KiBa l marnock:ance Sheet New Laigh Kirk (Church ofScotland) at 31st December 2025

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|||||| |---|---|---|---|---| |Total|Total| |2025|2024| |Notes| |Fixed Assets| |Tangible Fixed Assets|9|14,411|16,012| |Investments|10|133,217|126.411| |147,628|142.423| |Current Assets| |Debtors|11|26,104|21,181| |C ofS|Short Term Deposit| |1.|General Purposes|66,102|63,290| |2.|J.W.|Blackwood Bequest|4,127|3,952| |3.|Murdoch Memorial|6,314|6,046| |4.|Church|Choir Fund|749|717| |Bank Accounts|-| |RBoS Accounts|5,999|4,638| |Skipton Building Society Deposit|46,668|46,783| |Org.|Current Accounts|7.337|8.022| |163,400|154.629| |Current Liabilities| |Creditors|falling due within one year|12|4,207|8,069| |Net Current Assets|159,193|146,560| |Net Assets|306,821|288.983| |Unresticted|Funds| |The funds ofthe charity| |General|funds|15|-23,594|-21,822| |Designated funds|15|92.625|93.309| |69,031|71,487| |Restricted|funds|15|231,680|211,386| |Endowment Funds|15|6.110|6,110| |Total Funds|13|306,821|288,983|

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The accounts were approved by the trustees on 29th March 2026

aa Session Clerk

en Treasurer

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New Laigh Kirk (Church of Scotland) Accounting Policies

Year Ending 31 December 2025

The principal accounting, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.

Basis of preparation

The financial statement have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Finance Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 1* January 2019 and the Financial Reporting Standards applicable in the UK and Republic for Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities accounts (Scotland) Regulations 2006 (as amended).

Fund accounting

Funds are classified as either restricted or unrestricted funds, defined as follows.

Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.

Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.

Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. Ifparts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.

Recognition of Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain the services or facilities of equivalent economic benefit on the open market: a corresponding amount is then recognised as expenditure in the period of receipt.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

Recognition and allocation of expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditure.

Fixed assets

The charity has the right to occupy and use its charitable objects, certain tangible fixed assets, including the Church, halls, and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.

All tangible fixed assets costing in excess of £3,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided to write off the cost or initial value, less estimated residual value, of tangible fixed assets over their estimated useful lives:

Feuhold buildings 10 years Straight line basis Fixtures, fittings, and office equipment Ayears Reducing basis. Sound system 20 years Straight line basis Camera system 10 years Straight line basis

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1 | ] | |

Motor vehicles

4 years Reducing balance basis

|

12

Investment

Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the market value at the start of the year or cost ifpurchased during the year.

Taxation

| |

Kilmarnock: New Laigh Kirk (Church of Scotland) is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for Vat and resources expended therefore include irrecoverable input VAT.

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Kilmarnock: New Laigh Kirk (Church of Scotland)

| Notes forming part of the financial statement | Year ending3 1stDecember 2025 ]

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||||||| |---|---|---|---|---|---| |7|Staff costs|and numbers|2025|2024| |]| |?Organist (including|Supply)|6,700|6,577| |||MinisterialChurch Officer Support|Staff|27,46916,900|29,75816,198| |Pension|Costs|3,545|3,676| |||TS|o|talcial Security Costs|54,6140|36.2090| ||| |The|average number ofemployees during the year was|as follows:| |2025|2024| |||No.|No.| |Ministerial support|1|1| |||Music|Staff|1|1| |.|Premises maintenance|J.|i| ||| |||.|3|3| |No|employee|befits in excess of|£56,000 (2025|nil)| |||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,|pensions and housing and loan|funds.| |||Ministers’ stipends are paid in accordance with the national stipends|scale, which|is related to years of service.| |||For the year under review the Minimum|Stipend was £32,433; Maximum|Stipend in|5th and sunsequent years| |of service|- £39,856.|

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8 Trustee Remuneration and Related Transactions

During the year one trustee received reimbursement expenses incurred totalling £7,230 as a requirement of the Office of Minister of Word and Sacrament, travelling expenses and manse expenses costs. A contribution to the minister's personal pension was also made.

During the year a total of £38,359 was donated to the congregation by trustees.

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||||||| |---|---|---|---|---|---| |9 Tangible Fixed Assests|Fixtures,|Building|Total| |and| |Equipment| |Cost|£|£|£| |At|Ist|January 2025|79,761|52,835|132,596| |Additions| |Disposals| |At|31stDecember 2025|79.761|52,835|132.596| |Accumulated|Depreciation| |At|1st January 2025|63,749|52,835|116,584| |Charge|for year|-|-|-| |Eliminated on Disposals|L661|-|1,601| |at 31st December 2025|65,350|52.835|118.185| |Net Book Value| |at 31st December 2025|14,411|-|14.411| |at 31st December 2024|16.012|-|16,012|

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15

Kilmarnock:New Laigh Kirk (Church of Scotland)

Notes forming part of the financial statement Year ending 31st December 2025

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |10|Investments| |2025|2024| |£|£| |Market|value|at 31st December 2024|126,411|124,895| |Additions|-| |Unrealised|gain/(loss) on investments|6,806|1516| |Market value|at 31st December 2025|133.217|126.411| |Investment|at cost|121,081|121,081| |The|following|investments|are|held:| |2025|2024| ||| |Cof S Income Fund|- General Congregational|Purposes|99,992|99,992| |C|of S|Income|Fund|- C|Shields|Fund|- Endowment Fund|500|500| |Shearer Bequest|20,589|20,589| |121,081|=|121,081| |11|Debtors|.| |2025|2024| |£|£| |Gift Aid|Tax Refund Due|25,964|20,688| |Other|140|420| |26,104|21,108| |12|Creditors| |2025|2024| |Accruals|4,207|7,679| |Funds Held on behalf of the NW Community|Assest Trust|9|390| |4207|8,069| |13|Analsis|of net Assets Among|Funds| |General|Designated|Restricted|Endowment|Total| |£|£|£|£|£| |Fixed Assets|16,012|-|-|0| |Investments|13,329|92,625|21,153|6,110|133,217| |Current Assets|48,728|-|210,527|-|161,799| |Current Liabilities|~4207|-|:|-|-4207| |Net assets|at 31st December 2025|23.594|92.625|231,680|6,110|306.821| |Prior|Year| |General|Designated|Restricted|Endowment|Total| |£|£|£|£|£| |Fixed Assets|16,012|-|-|-|16,012| |Investments|13,329|92,625|21,153|6,110|133,217| |Current Assets|-48,728|-|210,527|-|161,799| |Current|Liabilities|8.069|-|-|-|-8.069| |Net assets|at 31st December 2024|21,822|93.309|211.386|6,110|288,983|

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14 Volunteers In common with all congregations ofthe Church of Scotland, the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on contribution of volunteers are many and varied and much of the activites would be unable to continue were if not for the commitment shown.

==

16

Kilmarnock:NewLaigh Kirk(ChurchofScotland) Scotland)
Yearended 3IstDecember2025
At 1 January Incoming Outgoing Transfer At31 December
2025 Resources Resources 2025
15 Movements inFunds
Endowmentfunds
MathewArbuckle'sTrust 500 - - - 500
DrP. C. GibsonTrust 1,000 - - - 1,000
DrWm. Hunter's Trust 213 - - - 213
MissMaryLogan Trust 200 - - - 200
Mrs MaryLogan'sTrust 125 - - - 125
RobertMiller'sBequest 900 - - - 900
MissA. S. Maitr'sExecutry 462 - - ~ 462
McAlpine Trust 50 - - - 50
Wm. StewartBequest 160 - - - 160
MissN. W. Sturrock's Trust 100 - - - 100
Miss S. Templeton'sBequest 250 - - - 250
ParkerandShaw Bequests 1,500 - - - 1,500
C ShieldsFund 650 34 - -34 650
Restricted Funds 6110 34 - . a4 6110
BenevolentFund 5,738 - -170 34 5,602
Organ/MusicFund 9,579 - -3127 - 6,452
MinibusFund 9,466 - - - 9,466
Appeal/DisasterFund 1,531 - - - 1,531
Audio-visualaidFund 5,172 - - - 5,172
Mission Fund 6,257 - 638 - 5,619
Community,Family andYouth Mission 25,820 - - - 25,820
SummerClubFund 13,879 - -132 - 13,747
Activity/InstrumentFund 7,353 - - - 7,353
Church ChoirFund 716 33 ~ - 749
J.W. BlackwoodBequest 3,951 175 - - 4,126
MurdochMemorial 6,045 269 - - 6,314
Arbuckle TrustGrants/OtherGrants 0 9,500 ~4,500 -5000 0
Pastoral CareGroup 9,210 1,270 -732 1,500 11,248
FabricFund 69,468 18,186 -1,082 - 86,572
ShearerBequest 37,201 1,358 - - 38,559
BuchananTrust 0 4.350 -1,506 - 3.350
211,386 35,641 711,881 3466 231,680
Unrestricted Funds
CongregationalFund 6,121 - - - 6,121
GeneralFund 21,822 263,639 -272,059 6,648 -23,594
Community,FamilyandYouthFund 68,500 - - - 68,500
NLK ChoirFund 220 - - -220 0
Sunday SchoolFund 3,321 4,582 -3,150 - 4,753
Friendship GroupFund 1,000 - - - 1,000
GuildofFriendshipFund 1,377 - - - 1,377
FlowerFund 1,292 1,190 -968 ~ 1,514
GuildFund 4,609 - - -2,928 1,681
Minibus 3,989 - - - 3,989
Appeal/DisasterFund 2,000 - - - 2,000
Little Seeds 351 1,960 1,150 - 1,161
Youth Group 529 - - - 529
TLABF = =—-2TLBTE = 277.327 3,500 69.031
Totalfunds 288.983 307,046 -289.208 - 306.821

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17

| | | ]

| ] |

)

Kilmarnock: New Laigh Kirk (Church of Scotland) Year ending 3 Ist December 2025

Ati January Incoming Outgoing Transfers At 31 December Transfers At 31 December
2024 Resources Resources 2024
15 Movements inFunds
Endowment funds
Mathew Arbuckle'sTrust 500 - - - 500
DrP. C. GibsonTrust 1,000 - - - 1,000
DrWm. Hunter's Trust 213 - - - 213
MissMaryLogan Trust 200 - - - 200
MrsMaryLogan's Trust 125 - - - 125
Robert Miller'sBequest 900 - - - 900
Miss A. S. Mair'sExecutry 462 - ~ - 462
McAlpine Trust 50 - - - 50
Wm. StewartBequest 160 - ~ - 160
MissN. W. Sturrock's Trust 100 - - - 100
Miss S. Templeton'sBequest 250 - - - 250
ParkerandShaw Bequests 1,500 - - - 1,500
C ShieldsFund 650 34 -34 650
Restricted Funds 6.110 34 - 34 6.110
BenevolentFund 5,778 - -74 34 5,738
Organ/MusicFund 11,844 - -2,265 - 9,579
MinibusFund 9,466 - - - 9,466
Appeal/DisasterFud 1,531 - - - 1,531
Audio-visualaidFund 8,483 - 3,311 - 5,172
MissionFund 7,022 - -765 - 6,257
Community,FamilyandYouthMission 25,820 - - - 25,820
SummerClubFund 14,680 120 -921 - 13,879
Activity/InstrumentFund 3,353 - - 4,000 7,353
Church ChoirFund 680 36 - - 716
J.W. BlackwoodBequest 3,755 196 - - 3,951
Murdoch Memorial 5,745 300 - - 6,045
Arbuckle TrustGrants/OtherGrants 0 9,500 ~4,000 -5,500 0
PastoralCareGroup 8,805 530 -~625 500 9,210
FabricFund 22,226 62,763 -8,936 -6,585 69,468
ShearerBequest 38.908 1.293 =3,000 - 37,201
168.096 74,738 -23.897 -7,551 211,386
UnrestrictedFunds
CongregationalFund
Ge e alFund		 6,121
26,318		 -
223,583		 -
-279,308		 -
7,585		 6,121
-21,822
Community,Family andYouthFund 68,500 - - - 68,500
NLKChoirFund 220 - - - 220
Sunday SchoolFund 1,289 4,121 -2,089 - 3,321
FriendshipGroupFund 1,000 - - - 1,000
GuildofFriendshipFund
FlowerFund		 1,377
1,268		 7
1,065		 s
-1,041		 ‘
-		 1,377
1,292
GuildFund 4,512 3,178 3,081 - 4,609
Minibus 3,989 - - - 3,989
Appeal/DisasterFund 2,000 - - - 2,000
Little Seeds 486 656 -791 - 351
Youth Group 529 - - - 529
117609 232.603 -286.310 7.585 71487
Total funds
29L815 307.375 310,207 fa] 288.983

18

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Notes forming part of the financial statements Year Ending 31st December 2025

==> picture [427 x 253] intentionally omitted <==

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|||||||| |---|---|---|---|---|---|---| |16|Collections|for|Third|Parties|2025|2024| |bo|£| |McMillan Cancer|1,030|1,286| |East Ayrshire Homelessness|Action|500|0| |Earl Haig|357|317| |Water|Aid|60|0| |KAOS|64|500| |Loudoun Musical|Society|157|500| |Ayrshire|Fiddle|Orchestra|0|500| |Friends|of Willowbank|100|0| |Church|of Scotland Malawi|168|0| |2.436|3,103| |17|Incoming Resources|from|General|Trustees|2025|2024| |:|£|3| |Monies|received from|the|Consolidated Fabric Fund Capital Account|28,242|-| |Monies|received from the Consolidated Fabric Fund Revenue Account|:|-|

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20

Kilmarnock:New Laigh Kirk (Church of Scotland)

Year Ended 31% December 2025

APPENDIX

FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

CONSOLIDATED FABRIC FUND REVENUE ACCOUNT Credit Balance at 31 December £6,850 CONSOLIDATED FABRIC FUND — CAPITAL Credit Balance at 31 December 2025 £134,210

This note does not form part of the financial statement of Kilmarnock New Laigh Kirk. The detail is provided for information only.