The Church of Scotland North Carrick Parish Church of Scotland Receipts and Payments Accounts Year ended 31 December 2025 Congregation No: 070441 Charity No". SC000213 Reference and Administralive Inforniation Charity Name.. North Carrick Parish Church of S¢otlan¢J Charity Registration Numtrw". SC000213 Congregation Reference Number. 070441 Contact Add￿55 21 Ainslie Road Girvan Ayrshife KA26 OAY Trustees The Trustees throughout the year and up to the date of signing of the accounts were as follows". Kirk Sesslon Rev Karlien Becker Rev Paul Russell Mrs Catherine Campbell Mrs Aleen Martin Mr Robert Marb"n appointed 09.09.25 resigned 09.09.25 appointed 11.05 25 appointed 11.05.25 appointed 11.05.25 Mr John Andrew Mrs N Blackley Miss Isabel Crawford Mr A Cuthbertson Mrs D Cuthbertson Mr John Dunlop Mrs Sheila Dunlop Mrs C Feldmann Mrs M Ferguson Mrs Molly Garrie Mrs L Grant Mr Alexander Hamilton Mr D Hamilton Mr Graeme Hamitton Mrs Paula Hamilton Mrs M Heam Mr A Hutchison Mr J Lennox Mrs P Lennox Mrs Pam Mcl￿Vrarth Mrs F Morrison Mrs Margaret Murdrxh Mrs D Qua Mrs L Rankin Mrs Elizabeth Riome Mrs Angela Shanrwjn Mrs Mary Smith Mf J Stevens Mrs Linda Stroud Mr J Whrteford Mrs S Whileford Mrs E Woc*Ybum Mrs Elyzabeth Veilch Minister Rev Karfien Becker appointed 09.09.25 Interim Moderator pro tem Rev Paul Russell resigned 09.09.25 Church Treasurer.. Elizabeth Vertch Session Clerk. Lynne Rankin Independent Examiner.. Marb'n Duncan, 33 Kennedy Drtve. Dunure, Ayrshire Bankers.. Royal Bank of Scotland. Sandgate, Ayr North Carrlck Pavlsh Chur¢h of Scotland SC000213 Trustees. Annual Roport Year ended 31 Decembor 2025 Structurg. Govoman¢• and Management The Church was administered in accordan￿ wth the lern)s of the Church of Sedand Model Deed of Constitution (Unitary Forml. RecruiTtment and Appointment of Trnsttss Sole nominee, Rev Kartien Becker was accepted by the eongregabons of North Carrick and Kirkmichael linked with Strailon after preaching over tsvo Sundays In three places of worship. Rev Karlien Becker was inducted by Presbylery lo the charge on 9 September 2025. Members of the Kirk Session are the charity trustees. The Kirk Session members a￿ the Elders of the church and are chosen from those members of the church who are considered lo have the appropriate gifts and skills. The Minister. who is a member of the Kirk Session. is elected by the Congregation and inducted or ordained by Presbytery. Or9anisational Structure The Kirk Session mel eight times during the year_ The Kirk Session is responsible for both spiritual and temF(sral affairs wthin the Church. Objectives and Activities The Church of S¢olland Is Trinitarian in doctrine. Refomed in 1radth.on and Presbyterian in polity. It exists lo glorify God and to Work for the advan¢ernent of Chrisfs Kingdom throughout the wodd. As a national Church, Il aeknowledges a dislinth.ve call and duty to bring the ordinances of religion to the people In every parish of Scouand through a territorial ministy. It c(koperales with other Churches in various ecumenical bodtes in Scotland and beyond. SeThic•s of Worship. SeNices of Worship are held every Sunday in Crosshill. Maybole and Kirkoswald throughout the year. During the summer months a Breakfast Church service is hekj in Maidens hall at 9 am for holiday makers and locals, conducted by Rev Connie 8onner . Breakfast rolls are offered and made lo order al Lrtde K Café next door. There were services of Communion held during the year in each place of worship and all were made welcome. An Easter Sunday service conducted by Rev Connie Bonner was held on the shore in Maidens followed by b￿akfast of bread and fish in the hall. A joint 5ervi¢e was held In the Carrick Centre on 15 June to hear the Sole Nominee preach. Watch night services on Christmas eve were held in all three churches. On the first Sunday of the new year a joint seNiee was hekl In Crosshill followed by a cooked breakfast enjoyed by all. Youth Activiti•s The Young Adventurers, in Maidens fokled in Febwary. The Guild.. The Guild meet in Crosshill twice a month during the winter. A busy syllabus has kept the members entertained and Infonned. The annual daffodil tea raises funds and welcomes visitors lo the scKial evening. The Guild with support from Rev conn￿ Bonner hekl the Wortd Day of Prayer in Kirkoswald followed by a cup of tea in the hall. North Carrick Parlsh Chu¥Gh of Scotland SC000213 Trustees. Annual Report Year ended 31 December 2025 Continued Achievements and Perfomiance." The church has continued lo maintain a posittve commitmènt during the past year. We are indebted lo Linda Stroud and Fisherton Wofship Team for conducting worship at Kirkoswald regularly during the continuing vacancy and to Lynne Rankin and the Worship Group for their services al Maybole and Crosshill. This wrth pulprt supply has ensured Services every Sunday in each church With the appointment of Rev Karlien Becker In September. servi￿$ are taken by her and Rev Duncan Carnpbell on the a￿ernate Sundays, holidays are being covered by Linda and Lynne. Maybole ehurch Is incorporated wthin the Carrick Centre. allowng the lo¢al communty lo woik in partnership to promote a shared Sense of grovrth for Ihe Inhabrtanls of Maybole. A well estsblished choir lead the congregation each Sunday and often contribute lo Church worship with an anthem. Monthly Sunday aftemwn serww have recommenced at Malin Court. Maidens from January 2026. We have continued lo develop our Fairtrade status and are registered membèrs of the Scottish Fairtrade Forum. The local Foodbank is supported by monthly donations from the chuich. Rev Connie Bonner trx)k the Mai(Jens Summer Breakfast Church Service5 again thi5 year. a￿ayS a treat for holiday makers who want an eady start. Hot rolls were bought in the Litde K's café next door. cereal. frurt ju￿e. tea and coffee served to those who vonled it. The propety team lead by propety ￿nve￿Or Jim Whrteford continues to keep the buiklings and ground5 in good repair. Thanks a￿ due to all the volunteers %who gNe of their time and talen15 to maintain a high standard wth lrttle or no cost to the church. Kirkoswald manse ￿ntInueS to be let and the minister resides in the Maybole manse. Lisa Caldwell collected shoe boxes from the COngregat￿n and friends 5upports.ng The Samarrtans Purse. Tea is available every Sunday after the Maybole Se￿1￿. On the first Sunday of the month at Kirkoswal¢J a cup of tea is served in the hall after the service. A glossy A4 quarterty North Camck magaine dIStrib￿ed lo every household in the villages shares what is going on in the Church. Magazines are postejj to members not living in the parish. A team of volunteers from Recovery Ayr have come on foLtr cccassions to work in the garden at Kirk Wood. Kirkoswald. We thank them for their continued support. The Criminal Justice team regularfy cut the gras$ * Maidens and Kirkoswald. The halls in Kirkoswald and Ma￿enS continue lo be let and generate income for the church. North Carrlck Parlsh Church of Scottand SC000213 Trustees. Annual Roport Year ended 31 D¢cembgr 2025 Contlnuod FSnanelal Rgvlgw The Church's ￿ncipal source of irtcome is by donth"on. Total receipts for the year were £97.461. This is the first hjll year of the new union. Excess unrestricted payments over receipls for the year is £15.315. this is after fabric expenditure of £12,294. Pulprt supply of £5.481 and vacancy extenses of £4.607 were met by a transfer of £10,088 from the Ferguson Bequest. Expenses for 2026 are expected lo be greater than 2025 as wth the apwnlment of a minister there is now council tax. telephone and travelling expenses to be paid. A new energy tariff has been agreed by Church of Scdand and our existing energy supplier for a further o years. The kwh unrt charge is 10% less and the stsnding charge remains the same. Crosshill electn.city has now been transferred to the Church of Scottand scheme. Church of Scotland Insurance Services has been transferred to Insurance brokers Howden Insurance Ltd Our first point of contact remains Church of Scodand, Edinburgh and they liaise wth the broker The other running costs have ￿rna1ned light in 2025 due to conb'nued support by members volunteering th cleaning, gardening. painting, pressure washing paths and opening halls for hall lets. Once again volunteers assembled lo tske on the Charity Shop week. Abundant donations of goods lo sell were collected and generated £1773. 12024 £13061 This has allocated to the 250th Anniversary fund. The now annual Chrislrnas Fayre at lQ'rkoswald raised £960,12024 £6271. Cr05shill Community Lunches continues to generate income the Church but more importantly a wam space for people to come together in friendship lo enpy a ciyjked meal. After costs £936 was raised. These event5 only happen when everyone pulls together lo help wth the event or comes along lo support it. The Church Income Is enhanced by interest and income eamed trom investments relotsng to a legacy received from Mrs Urie, Tumkrry in 2013. ReseN8s Poll¢y It is the Trustees, policy lo hold reserves of approximately six rnonths expenditure including ¢Jesignaled funds. At the year end the Church held unieslricted liquid funds of £68.790. The Trustees are Satisfied that the level of re¥erves hdd is adequate to allow the charty io operate successfijlly. ststement of Trustees. Responsibilities The members of the Kirk Session must prepare financial stslemenls which give sufficient detsil lo enable an appreciation ol the transactions of the Church during the financial year. The members of the knrk Session are responsi￿$ for keeping propef accountsng records which, on request. musl reflect the financial posits'on of the Church al that time. This must be done to ensure that the financial stslemenls comply with the Charibe$ and Trustee Investment (Scolandl Act 2005. the Charities Accounts (Scotlandl Regulations 20C6 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007 They are also responssble for safeguarding the assets of the Church arKI must take reasonable steps for the prevention anwor detection of fraud and other irregularities. Approve<1 by the Trustees and signed ￿ their behaff. Session Clerk 11>Mar-26 North Carrlck Parlsh Church of Scolland SC000213 Independent Examinerfs Report to the Trustee8 of Kirkoswald Parish Church of Scotland I report on the aecounls of the chanty for the year ended 31 December 2025 which are set out on pages 6 to 10. Re$pe¢tive responsibilltles of twstees and examiner The charity's Iruslees are responsible for the preparatson of the accounts in accordance wth the lems of the Charities and Trnstee Investment Iscotland) Act 2005 and the Charitses Accounts Iscouandl Regulations 2006. The charity trustees consider that the audit requirement of Regulab"on 10{11 {dl of the Accounts Regulab'ons does not appty. 11 is my responsibility to examine the accounts as required under section 44111 I c l of the Act and to state whether particular matter5 have come to my attentson. Basis of independent examinerfs slatement My examination is carried out in accordance wrth Regulab"on 11 of the Charities Accounts (Scollandl Regulations 2006 An examination includes a review of the accounting records kepl by the charity and a ¢omparison of the accounts presented with those records. It also includes constderab'on of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not provide all the ey￿enCe that would be required in an audit. and cOnsequen￿Y I do not express an audit opIn￿n on the a¢¢ounls. Independent examiners statement In the course of my examination of the statement of accounts for the year ended 31 December 2025. no matter has come lo my attention whieh gives me reasonable Cause to klieve that in any material respect the requiremenl.. to keep accountsn9 records in accordance with Sectson 44111 lal of the Charities and Tnjstee Investments (Scotlandl Act 2005 and Regulab"on 4 of the 2006 Accounts Regulatyons, and to prepare accounts which ac¢ord with the accounting records and comply with Regulation 9 of the 20C6 Accounts RegulatKsns have not been mel. or 2 to whieh, in my opinion, attention should be drawn in order to enab￿ a proFer understanding of the a¢¢ounts lo ￿ reached. Martin Dunean 33 Kennedy Drive Dunure Ayrshire K47 4LR 11 202 North CarTick Parish Church of &otland SC000213 Recelpts and Payments Account Year end•d 31 Docombor 2025 Unrgstsicted R9str1ctod Endowment Funds Funds Fund8 2025 2025 2025 Total 202S Total 2024 Note Reeel Donatyons Legacies Activities for generating funds Bank interest Investrnenl income 70,368 70.398 39,747 7,081 941 10,205 7,081 4.373 978 14.779 4.596 14,801 88.595 30 4.596 93,221 59,877 Transfer of union baiance Sale of investments Manse rentsl Grants recewed Hall lets 44.182 5,400 1,396 4,144 900 3.340 900 3.340 Total Recei 92,835 30 4,596 97,461 114999 Pa ments Cost5 of generatsng funds Charitable aclivibes Other payments 779 117,459 779 117,467 335 80.007 14.430 Total Pa 118,238 118,246 94,772 Excess of Payments over Receipts for the year before transfers -25.403 22 4,596 -20.785 20.227 Transfers 10.088 -10.088 Excess of Payments over R￿ipts for the year -15.315 22 -5,492 -20,785 20,227 North Carrick Parish Church of Scotl•nd SC000213 Statemènt of Balanc•s As al 31 December 202S Unr•strict•d R8strl¢t•d Endowmonl Funds Funds Fund$ 2025 2025 2025 Total 202S Total 2024 Nots Bank & Cash Balanc8 brought forward 84.105 1,305 10.491 95,901 75.674 movement in year -15.315 -5,492 -20.785 20,227 carried forward 68.790 1.327 4,999 75.116 95.901 Markot Valug 2025 Markèt Valuè 2024 (held for endovmient funds and genernl unrestrictgdl Cost F•ryu$on 8equ•st Church of SeotlarKt Investors Trust Inc(%ne Fund 7228 units 81,893 82.327 79.942 Mcmaster Trust Church ot S¢otland Investors Trust Gro%vth Fund 1918 units 6.291 13.196 12,237 Gèneral Account Church of Scovand Investors Trust Growth Fund 28982 unrts 115.122 199.396 184.905 Income Fund 10488 units 114.990 119.458 115,997 318,296 414,377 393.081 Creditors - L able The balance on the purchase of the manse in Maybok ts £64.790 and has been vmtten off during the year. The accoLtnt$ were approved by the lQrk Se￿"On on 10 Mar¢h 2026 For and on behaw of the Kirk Session Se55h)n Clerk Trustee North CarrlGk Parlsh Church of Scotland SC000213 Notes to the Accounts Trustee Remunernbon and R•l•t•d Party Transactions Ouring the year sevèn trustees recetved reimbursement of ex￿nSeS iwrred lotalling £10,496 Movements in Funds At 1 Jan Incoming Outgoing 202S R•sour¢es Resources Tran$f¢rJ At 31 Do¢ 2025 Endowment funds Ferguson Bequest Mcmastèr Trust Bell Tnjst Kirkoswald Kirkoswald Maybole 7045 2102 4337 259 1294 2361 10491 4596 -1(XJ88 4999 R&stri¢ted fund5 Cornpassionate Communty Fund 1305 1327 Unreslri¢t¢d fijnds Fabnc fund Flower fund General fund Youth Work MayboTre Choir Maybole North Carrick Guild Crosshill 250 Anniversary Kithoswald Maybole Kithoswald 1338 1338 123 115424 87 64587 437 453 1164 2(É2 8111 437 453 432 289 88417 2485 1773 1353 84105 92835 118238 I￿88 687 Total funds 95SY)i 97461 118246 75116 Pu es of Endowment Fun Income from the Ferguson BeqL*t is lor provis￿ of a minislec to Ihe parish. During vacan the income is used to Maintain the manso in readiness for 2 ngw mintst•r and pulpit supply. Income frorn the Mcmasier Trusl is for upkeep of organ. needy of the parish and upkeep of grave stone$ In the old KiTkoswak1 church yard. Income from the Bell Tnjst is for the purpose of prowding grfts to kKM)r of the Parish. dtstnbuted solely by the minister at their discretton. oses of Restricted Funds Cornpassionate Communty Fund.. The Tnjstees have rece4¥ed donations for use in the cofflmunjty in a cOMpa55￿nate capaoty at the diseJeb"on of the Trustees. ur esofDe Fabr￿ Fund to be used for ￿paIrS and maintenance of Maybote manse. Flower Fund.. The Trustees have set aside funds for maintaining church fl(swers each Sunday. Guild Fund.. The Trustees have set aside funds for the (verat￿ of Guild ath'vities. Youth Work to be used to finan(* luture youth activth"es. Choir to be used to wrchase music related rtems as requiTed. North Carrick Parish Church of Scotland SC000213 Notes to thè Ac¢ounts Unrestrlctgd R•stri¢tod Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 3 Analysis of Donation• WFO Donabons Gift Aid tax recovery Open plate Weddings & funefals 14.373 32,320 14.373 8.912 390 14.373 32.350 14.373 8.912 390 8.514 21,940 1,300 6,843 1.150 70,368 30 70.398 39,747 Analysis of Payments 4 Cost of Generating Funds Offering envelopes Fundraising expenses 138 641 138 641 111 224 779 779 335 5 Charftsblè Activitigs Giving lo Grow Presbytery dues Ministers Iravelling exps Pulpit supply Vacancy pulpit supply re imb Organist Carrick Centre Vacancy expenses Cleaning Healing and lighting Insurance Postage and stationery Website Flowers Sundries Fabric expendiure Guild expenditure Lunch Club - Kirkoswald Compassion In the Communrty Feiguson Bequest distn"buted to beneficiary 61,197 4.192 272 8.931 -3,450 1,960 9,556 4,607 1,464 5.280 8,951 98 19 123 612 12.294 1,353 61.197 4,192 272 5,481 37,050 6,016 1,960 9,556 4,607 1,464 5,280 8,951 98 19 123 612 12,294 1,353 2,205 3.500 1,265 9,414 7,095 500 468 11,647 545 29 200 117,459 117,467 80,007 6 Mlnlsterfs Stlpend All Church of Scotland congregations contribute to the Nat￿nal Stipend Fund which beais the costs of all minislers, stipends and employerfs contributions foi national insurance. pension and housing and loan fund. Ministers. stipends are paid in accordance with the national stipend scale, which is related lo years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend in 5th and subsequent year5 of Service £39,856. North CarTi¢k Parish Church of Scotland SC000213 Notes to the Accounts Collectlon8 for Thlrd Partfes 2025 2024 Bribsh Red Cross Poppy Scotland Erskine 400 762 330 1.162 330 Activities for generatlng funds Sale of Comer of Carrick books Maybole Charity Shop Christmas Fayre 1 st Sunday Teas Maybole teas Pennies Easy fundraising Crosshill Lunches Guild daffodil tea Guild Bums Supper Guild Candle Night 98 1773 960 173 1113 20 70 1577 695 222 380 105 1306 627 131 820 285 746 297 2 years 2 years 7081 4373 10 North Carrick Parish Chureh of S¢otland SC000213 App•ndix Funds held for the benelit of the Congregabon by the Church of S¢otland General Tiustees Capital Account Transferred lo Union 01.(6.24 cost 126,901 31.12.2S 31.12.24 Balance at mathet value 165.806 160,661 Revenue Account Balance at year end 44,568 22.778