The Church of G(Ml in Kllmarnock SCIO Tr¥stees' Report and FinAnci81 Ststemenls For the year ended 3111 December 2024 Charity No. SC047208 The Church of God in Kilmarnock SCIO Trustees? AnThuAI Report Jnr Éhe Year hth4ed.lj t)ecember 2024 Thc Tru4tees srL' ple￿ Lu prL'gL￿I thLir nwrt I￿L￿hLy with the r￿SnL￿aI St￿ements ofThe Church ofGod itt Kllttwrtock SCIO t.￿ the year ettded 31 Decernber 20?4. rur Ch￿lty Name: "the Church of C￿d in Kilmarn￿k SCIO ('.haTiL> RttLvi¥tr¥lii)n Nurnlxr". SLU)47208 PrinL4xl Lonl&l.' Lontact AddTew'. I'ru$t¢¢J All'frnsttts li￿¢￿ below sern'¢d from the begirtningof the fit)onci41 vear alld Si￿¢ Ir4r Cl￿ to tht¢ unlL%8 U￿1C￿ted (AheNibe: beer¢t•ry Treisur¢r lthdepeDde#t Lxthirter (Jow¢rni#e I'he Lhur¢h of God in Ki]marn￿k SCIO ikn ¢lwity-) 1$ lovemed by its constillJlio]L Appvi•tnKn¢ of Tr¥•tOfS rNstee5 lire TrppJirit¢d ut w rime the Rourd of TruAc¢& There is no fix￿ term for TTUStf¢5hip. The pp)inim¢nt prvcdure induLiion pr(￿5￿ ensLfL% Ihi( thL th￿IlY OJrnFYii¢S I h¥Ne )ry)prTr8tV 4iia1ific￿lI7[L8. aTEa8 vf exI￿lse exFrienie and %bh(y are clv4f almiui ihgir ri?IL. A¥ PUTI iTrl' their induixxin pro814rnme new"I'wsre¢s are required lo uo¢Jetstsnd their sfaW1i￿ r¢sptytsibililies. I"hey •re Yive. membets octhe ChLirth of CM)d. l)rg#iiiiatlon¥l %trneture The administration and all(xduon ()f fund% is managrd by thc mca frrffn limL. Diiisiiwl C.'vmmillLY5 aTC in pJa(£ lor 5oTh o(thc futxls and io th¢ Truaiw. Doy lo managemenl rc%i% wilh thL. TTClI.%urct and Pabr I The Church of God in Kilmarnock SCIO Trustees, Annual Reportfor ihe Year Ended 3 l December.?024 (cont'd) Key Managcrnent PeYsoTrnel Given their involveme￿t ￿ outlincd abnvc ihe Tw%1C￿ rovsi&r thcmsclvcs as th¢ ¢haTily'S kny maM8ement sonn¢l in ¢h8rge ofdirtsting arwj coJ]trollin8 the charity. All Trusrees gi¥t of their timc frccly. Ob eetlves And Acti%itie8 The PurpN¢ of the Ch*rilv The charity is pan ol'a worldwid¢ Icllowship of churchc8 ostshlishtd in the Ilmi￿d Kin8d(Mn, Europe, North Arner1￿ AusLfdlia. India. SouLheast ASIA Africa with ihe PUr￿se of spreading the g09pel and ihe ieachings ol. Lhri5t. Ir also provides locilities to the parents and i(wMleTs youp and i(> ihc ¥LMcrnI public in thc I￿al commuuit>'. FiiwiLiiII is also given io th¢ ncedy. sicL il11tsrs￿ unemployed young people ovetsea R¢gular me¢tings of the elderb And deacons of the cburcb are held (()whff with th meetings of l.inanciai Ciinvnittee% und the w￿)1¢ church. S1¥nifi￿￿t Actlvities ThL PaTLTIL ii)ddlers' 8roiip coniinued 10 rnea LM)r£ a week Mith go(xl numbers attending. Th¢ coll¢¢ m()rnin8% eld onc¢ a month mniinu¢d to he wcll 5ups￿ed b), fricnth fr(Th ncl￿b￿AThLY>d os well as by ¢hur¢h m¢mbetS. M*ln Achitvthients L)urin¥ the >'e#r £3,59012021: £4.ff20) was d15th￿Iled io fvll tim¢ ¢vJng¢ltsts £3.489 (2023.. £3.5651 lo Sp￿la[ collecuons tneluding overw$ relief and outre6ch and a youth camp In.￿.011&nd. VIAthnclal Revlew Per thL of Fin¥Ni¥l AL*iviti¢s th¢ L4Larity r￿￿ed mob'¢m¢nl in fund5 for the year of .£2.562 {202.1: 1511. Ai the Ilalance Sheet the ll￿11s itt ALyo￿anCe wi￿7 dppIiLablL Idw *)d Uniied kniigdom Accouniinx StaDdards1Ilniied Kin8d(btn (ienctall> iAcccpi&l Aci4)unlinÈ PrnctlCL) 'Ib¢ IAW Jppliuble to ¢hariti¢y in the Chatilies ¥nd"I'nN¢¢ Inv¢slm¢n¢ IS¢otloThd) Act 2￿fj, the C"hATi¢ies ALL()unL% {%wil#nd J R¢LTruJatioDts ?IK)61&¥ um¢nthyJl and the pro%'ision of the cE)arit) s (.'MJtitution TLyuires th¢ .1 ru¥tL¥s lu prepur# binanci&l S&￿eMe￿Ls toreAch finwKial %ear ¥ivc a tNc and ÈdlT VI￿ L)f ihe ¢h8rily'$ ￿1¢ (pl"Off￿r5 ond of its incomin¥ T¢SOUTr¢S and appli lui ilwi pffi¢yJ. In p￿￿1n& those rh¢'frv)te¢s ￿ ¢¢quir•d io.. yel¢rt suilable wc4)Unling ￿)11£1¢$ Ihcn appl J thLYn Luo¥is1￿1l￿. obme ihL' mL'ihods 8nd rrfincipliry in ￿. Ch￿111￿￿ &al￿etit ol'ReconuncndcxJ Pract¥￿,. ￿￿k¢.[Udgerllen14 and c.MimThtCg thot are rc&4DiMhle and PTudenL state whcthLT appliethlc IIK 8¢counlin8 qandards have been (ollowwj, s￿bJ￿XI 10 Any malerial d￿8￿￿k.4 di*10s￿ and ¢%plath¢d in the fknaneial St*ement5'. preNre the FIn￿l i¥1 Siai(anenL% ijn IhL' bittring (AJnLun b￿15 1¢ i¥ inwr(Trprlnie TO p￿me thal the Lljoriiy will 4XJntinue In orornrim. 'IIK' I nL¥lixy ¥rL rwnsible for kttpins proper KfOUTiiing wyd% bhiih i¥ith rL4w>nthl¢ aeaJrA¢y at an? lim¥ ih4' LhuTily y lir(aniittl ￿j41110n And io enthble them io ersure the Tr"inaJJ¢ial StatemeDts cotnplTr willi Lh¥' Lhttrilies &id 'I.rus￿e loyesllnent Iscodandi Aa ?CQ5. the Chari¢i¢s ALcvunL% ISLL)IlaT¥JI RI%Tulaiivn5 ?vI￿ (Ib Am¢nded} and the provisiims ul't￿. Lharil>'.s L'i)n.4tilulion. Thcy arc alw rr>wisibk £(Jr sale6u8rding ihe o5$¢11 ot. lh¢ charily and hLnLL for taking I¢&￿nab￿ *¢ps forth¢ p￿¢￿tIOn arvj dLXeLli(m of Iraud P￿d othcr irrcgulariiiLS. Publk Relleflt *it%temeni The Trusl¢¢s collrtirm that tbcs. have CiTrrnpI￿￿l Ybith th¢tT dut) tu have thLL" IL'WI to the tuidance on ￿bIle ￿Thefli publishe41 lry ihe ()tTiÉ% of the Seottish Charity Re8ulator in exercisin8 their and duti}& This repin w&¥ approvul by the"1 N%t¢L% Dt) 15 WILJmiw 025 ￿ &igwJ on iheir behaif b rc(ist4rer. rusier PB8g 3 IndepeudeDt Examiner's Report to the frustees of ihe ruords of The Chllrch of God iu Kilmarnock SCIO (Reference SC047208) for the year ended 31" DtL'e￿bL'r 2024 all as set out on p3g&$ 5 - 1• •f the FinAn¢ial Stat¢m¢llts. The ¢harty's TrJ8W¥s TUpL￿S1bk for the of the Sct￿ts ip *cc(th with tt* teTms of thtt Charities I't7Jgtees In￿est￿c￿t (&odand} Att 2LKI5 and the LI￿ritIcS Atxounts (Scthland) Regul&tivn$ *006 {as arlleudrd>. lThc eh8Tity's coLsid¢rthat the aL¥Jit rrquir¢ttKtrt uf 10(1} (a) to {¢) ofThe Ar£fflm Reg￿atiOnS docs Thot apply It is rTI) TuwTrsibllitv to exAEnine the L¥ required ud¢r seaioi 44(5) {cl of tIR Aci ￿nd to rtate Vihether p2rti¢uiar nlltt¢rs have crjme to n7y atrthioll. My exirnination h4ty tattied oul •¢corth￿ wil¥ ReEu14tiffi 11 of the ClWrtE￿. A¢cfJuois (SL'crt]andl RegulutioTr$ 2006 (as artsendedl. My uamill&ion includcd a r¢view of L*ountiDgre¢or￿ k¢pt by thB charity. nd a Lornpxrisan of the a¢¢OL￿ts presented with thoye ruwds. It a]so irteludL￿ consider&tion of any unu5U iwlls or disclosures the t.Ip12oaiion5 fiDm WXc¢5 CQnL%rnin8 maiters. The prcJc>Jure involved do n(rt wovide all the ewidwKe lh• would be-equired in ￿ trudTt 8nd Conseq￿nI[Y I hav8 nTrt expTe55eit an a￿111 opll?icffi on thc aeeou In thp ¢our¥e of my exami￿1¢[1. IM) mau•r ha£ cotDe tn my attcnrion I. Ivhich woiild give In¢ Trasl￿abIt ¢8w¢ to belwe th¥1 in any rnater1￿ r¢4Xtt th¢ T¢quir¢ments To keep 8cc3Jwitin8 fe¢oFth in accNd•nce with J•ction 44(1) (•) vf the 21J)5 Act￿ T¢gu]41ioll 4 of the ?006 A¢¢ouhts R¢4ulMtions. aod b. To pr¢par¢ wknch xtord wi.'h ihc accountm8 Te¢ords comply with Re8ulaTion 9 of the ry006 Accounts Regul￿1￿￿ hdve be¢0 meL or 2. To in my.. opiftÉon, *tentN)n should to cmbk vnderstaodmg of the a¢¢ounL8 tu r￿¢h￿. Sign¢d Date 30 lim¢2￿25 The Church of God in Kilmarnock SCIO tstement of Fin#nei*l Activities For ihe Year EAded 31 Dec'ember Y024 L'nre.fftricied G¢Dtr*l Fund R¢stri¢t¢d Futs 2024 Total 2023 Totfél Notej lo¢ome frtrty: L'hureh collections Inv¢stm¢nt in¢um 7.013 8,537 15J49 14.108 Total iDeome ¥.537 15 59 14.115 Expettditure ('.haritable activitics {10.621) (7.5￿> 118,121) {13.964} Trtal expenditur¢ IU.621 7.50() 13.964 Net movememt In funds (3.599) 1.037 (2,562) 151 R¢eoneili#tio# tsf Cwidi 'I'oial lund& brvu¥hi tsrnard 9.530 13248 22.778 22,627 TotAI funds carrled foTr*rd 5,4131 14385 211216 22.778 Th¢ notvj on IU funn an intwa] vfthese fiDJDcia] A*emeDI5. Thc Church of God in Kilmamock SCIO Ba18nce Sheet ts. di 31 December 2024 ote8 2Q23 .urrtnt &wets: c.ash at b*ik and in haAI 20.216 CurreTht liabiliti¢&: oth￿ Lttdiwrs (601 Tot*1 n¢t *sJ¢ts The fu•ds of tke Charity: UMresirlcudJuMds 5,930 9.529 Resirktsdf4ndf 14.2%6 20 16 The finxncial statenstnts were opproved by the'l'nw*s on 15 ?025 'I'rustee Trust¢¢ The Church of God in Kilmamock SCIO Actounting polieiesfor the Year Ended.11 Ikcember 2(124 l. Aecountiog Poli¢1 1.1. BaJis ol pre￿￿1￿1￿ alld a￿￿qment of 8oi&g concerA The ￿Qu￿¢S (Fiuancial s￿ements) have been prepared under the hisloric cosr convention ￿'1th items rcci)8niycd 81 lo￿ or tr8nsacLion vaiuc unlc&s oihm4i5c.4#*d in the relevani n%XC5 10 lh￿ aCc￿nIS. The F.in&icisl Ststements have ￿en prepartd in accotdaDce the Statement of Reeornmended Prdclice.. Accounling and RLyxiing by LhariiiC% rrti)8ring ihcir acLI)unis in xuJrthcL w'ith I.l)ariiics and Trusicc Investmenr IS¢otJond) Aei 2005 wid the Charities A¢c4)unts (St￿14￿dI Regu￿1£￿$ 2tKI6 (a5 Am*]dal). T] win¢ipul ¥kCOLmiiog p¢)It¢i¢8 in th¢ prw4r41ii)n of the TrinaKi81 Swi¢mems s¢t oui 'I'he'l'rustee5 ¢￿)nSIder thai there art no matrrial urtcalaintie5 aboui the churity"'s ability to cA)nlinut 80i118 concern. la. At¢OUJb*lo8 Funds are ¢lassifLed &$ either restricied funds LY unles￿ed fund4 dcfined as follows: liestricted (Ullds are lunds subje¢1 Eo specifK t¢quirun¢nls 8$ lo their usc which ma) b¢ declaMI by d)e don tx wilh their J￿h(￿rity ur ireoied through legal rffocesY- & hui •Jill within the wider objects. of¢he charity. Unrestricted ￿ndS are expendable at the disoytion of the Tn￿ in furtherance of the thjects ofthe ¢barity 1.3. Income rtto8nitio All I￿orne is reco8nised on￿ the ¢hariiy has eniitlemeni io the income. there is sufficieni ¢eNaioiv or recei nd il i4 pn)bahlc thai LI￿ income will be received and Ihe amouTtI nfinci)me re£eivable can me&sured r¢li8bly. Donotiotr• leK*ci Lk)n&li(ns oJe r¢Logni%¢d 7thn ¢h¢v hqve iren ¢ommuni¢41￿1 in writing with niKifK4tion of the 8mL)unt and settlern¢ni d￿e. In ibe eient that a donation is subjert TQ Wndiilw￿ tho1 require a l¢v¢l of perfgrman¢¢ l(bre the ¢h#rity 1% enli11￿ titr the lunds. the income is defeff￿ and not reco8nised uniil either those conditions arc fullb or ihc fuifilmcnl of thi)￿ Lor¥Jiiivns is *￿IlY *iihin ihe ¢4)nlTuI ofih¢ Lhttrily und it is pnTrbabl¢ tlx&those ¢ondition5 will be fvifilled tbe rep)rtins peri(Nl. Legacy gifts are recn8nised rn a caSe-b}-￿Se b&sis followng the granting of probaie the admlnlstsxi￿/eX￿UI0r for ihe e￿￿1¢ has LvMmuniL￿Cd 7n w*iiins knlh the amouni and ￿tlemen( dale. In ihc r thai the gift 15 in the tonn of an other than cash or a fmgn¢iai &ss¢i iradwj on a recognis¢d si(Kk eALhangye. rLttsgniiion i* %ubjc¢t iii the valuE ol'thc gift Ixing reliahlc me&surdble with a degree (Trf TeLsonahle 4¢¢wA¢y the ti¢l¢ io the 8SS¢f has b¢¢n tromsl¢ued to the ahle bi, the Bank. 1.4 F.xptndlture reeo8nlilon l.iubiliti¢% Jr¥ rn%()wiÈ%d 4LS cxwditur¢ as as there is a legal or construaive obligalion committing the ¢hllril J to th￿ expKmditurL', li is prDbablc that sdilLTheTtI will b¢ r¢4uir¢J and ¢h¢' ¥mvunl i)f th¥ ()bliguti(>n LJn be m¢4sured reliubly. R•l¥lng fynds Exwiiditur¢ (M r¥ising funds I￿lUdeS all CA￿￿j11mr¢ incu￿￿ bj a charity 10 T8iSC fund% for il$ charithble purw*K It ii)clude.s th¢ ¢￿1 of 811 fundrnisinB activities and io8¢ther with dKJse ¢osiS in¢urr¢d in se¢kin8 don¥iion& 8r4nts and 1¢g&1￿. C.h*rlt*bte *rtfvltks Expenditure on charitAble aciivifies Lncludcs aEI cosis inLurred by th¢ Lh¥rit* in undert¥king 4¥livities iha¢ funher its charit8blv airn% tor the knefii of its beneficiarse& The wsts of clwitsblc activities prc5erfrted in the Sidtemeni of I'inpnrial Arllvlties incI￿leY the LX￿1Y of IxAh dir¥ci xrvire wovision and the pavm¢nts of granl award¥ if dppIiL¥bl¥. Irrctov¢r*ble VA T IrrttoN'erable VAT ig ¢h¥r8•J agai[￿ the hLYding lix whid) it was illrnTrcd. 1.5 T*xailo* 'I'he ChurLh uf ￿ in Kilm¥mvLk SCIO is recognis&1 &$ a charity forthe purp)ses of applicable taxation 1¢8isla¢ion and is therefore not subjert io t&Yation on irs charithble activiiiets. Page 8 The Church of Gcwj in Kilmarnock SCIO NtsteJ to the Fi*%nti*l StateN¢Dts J'"ur ihe lear Ended 3] December 2024 Rt51tle¢tyl F¥tsd* Totsl 202J 21Y14 Chu¥ch coll￿1￿ns.. CrtD¢¢ 7.011 7,013 3465 J& 6,591 3.471 3.465 io Flall 65 l.Q15 3.912 6$ 450 SFrtial ¢01￿10￿5 &912 Hwk iiiter¢# rttti¥¢d of th*tlt•bl¢ *¢tlvltle• 2.319 2246 lJJ9 iJ4• 36Y lJ56 He￿ liBF Vi9ltof t