Church of Scotland Ayton & Distrirt Churches Tntstees. Report and Recelpts and Pdyments Accounts Year ended 31A Decefflber 2024 Congregatlonal Reference Number: 050300 S¢ottlsh Charllles Number: SC001208
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Charlty Name: Ayton and Dlstrlrt Churthes rth ofscothnd Charlry Re11straOn Ilurnber. 5C(KILIJ8 Contact Address.. Trustees:. 'Stepped down 5". March 2024 Prlnclpal Offi¢e Bea1• Moderator: sslon Clerk: Church Treasurer. Independ•nt Examlner 8•nk•rs: Royal ofScotland 44 (rt sireet HaddSnOon Eart Lothlan EH413NP Paeel of 11
Ayton & D15trict ChuldSTruSt¢g Annual Report forthe)*ar ended 31" December 2024 Strurture. Governon¢e ond Monogement Go¥erniTrA Documont:. The Churth Is admInIster In accordan wlth the temis ofthe Deed of Constt. Unllary Fomi. Recrultment and Appolntment of Trustees:. Member5 ofthe lfjrk Session who h•¥e completed Sale8uardiThg traSnin8 are the charlty trustees. The Klrk Sesslon members are the Elders of the thufth and are chosen from those members ofthe ¢hurch who are consltsed to he the approprlate glfts al skllls. The M¢)derator, who Is a mwhber of th• Klrk S•sslon, Is appolnted by Pr•sbyt•ry. Organ15atlonal Strre:. The Klrk Stsslon15 SUPPOrted by the Worshlp• M55slon and Stewardshlp tommlttee as well as the Property and Hnance commlttse eath wlth thelr convenor. In addltton. a group known a5 "Gatherlng Folv whlch Is made up of members of the Klrk Sesslon and congregatlon WI or#ants• w•ekly Worsh1 Thwe Is •lso • pastwal cart team. Membets ofthe tthwryatlon and Klrk Ses50n come together to arTan8e so¢lal and fundralslng events. The Klrk Se551on. whlth mèt s•¥•n tlmes durlni the ye•r.15 resp0Th51ble for the splrltu•l aff•lYs wlthln the thur The Churth of Scoll•nd Is TrfDltsrl•n In doctrlno, Rthed In and Presbyt•rfan In pollty. It exlsts to 81th God and to work forth• ad¥an¢ement of Chrfsvs th8dom thTou8hout the world. As a natlonal Churth, It acknowledges a dO1nd1¥e call and duty to brlng the ordSnances of rellglon to the people In every parlsh In Scotland through terrltorlal mlnlslry. ft c¢wperJtes wlth other Churches In ¥arl¢)us ecumenlcal bodles In Scodand and beyond. SeThlces are held at 10.aoam. every Sunday", the ftrst Sunday of the month at Foulden Churth. th• second. fourth and any Ilfth Sunday at Aytori Chufth and the thlrd Sunday at Reston Church. There Is a Zaom seNl¢e every Sunday at 12 noon. Addlt5onal servlces are held durlng Holy WeeL at Chrlsthi8s. R•membranc• Sunday and Ixrtdoor ser¥l¢es •t Bummouth Harbour and Lamberton. There Is an emall ¢lrtylatkn115twheve a forthe Da and other uselul Infornmtlon Is posted each Sunday. There Is a FKebook page. Parlsh Nth¥slèkn affe Issuethree tlmes a year whlch In¢lude detslb of Wor5hlp. M155lon and Stewardshlpi Sodal and Fundratslry and the work ol the Church Gulld. vbits to th housebound and hospltsl vlslts are undertaken bythe Pastwal Care team. Dur1 Chrlsuan Ald weekthere Is a wafrtfolmd bytsa wlth don101n$ to Chrlsttan Ald. Money ralsod from the aucloon foll¢)wln8 the H•rVertThank58M lunth goesto charlty. Page 2 of 11
Ayton & 0151rfrtChuTthesTrusteg Annual Report frtheyear ended 31" December 2024 (cont) Objectlves ondA¢tlvltles (¢ont.J.'. A coffee morning Is held monthty In Ayton Conbnunlty HalL Achievements aml Perfo." Achievements and perforniance relate to the oblectl¥es Ilsted above. AthiLwements mu# be seen In terms of our role In the area. Central to that Is worship where we provlde the opportunity for ¢vÈryone to gather, Th>t ju51 members ofthe congregakn. We provlde for the splrltual and sodal needs of the parlsh we ser¥e. In addltlon to rezular worshlp Is achleved by meIng the need5 of people at suth tlmes as marrlage or bereavement and the pro¥151on of Past•1 support at other keyllme5 In thelT Il¥es suth •sv151tln8 the sl¢k In hospltal. The Hollday Club, Advent Art, Easter Art and Ilnks wlth Ayton •nd Re5ton prlmary sthools allow us to contrfbute to the wellbeln8 oftheyoung people ITr the cornmunlty. Through ser¥lces such as that held on Remembrance Sunday we are In¥ohnd In forAtslnE the communlty on Important OCCa51ons In its Ilfe. Sodal and fundralslng events. suth as Coffee mornln8s and ncer allow us to prL)vlde meetlng polnts for the people In the wmmunltles that make uo the Pailsh. FlnondolRe¥lew.- Income for 2024 was £167.326 and exPendIre was É158,950 resyltln8 In a surpltss of É8.376. The maln reason for the Increase In both Income and expenditure was as a result of the cost of a new gas heatln8 System lor A00 Church. The Atcounts wlll show that £127,342 was recelved from the General Trustees ttyards the c¢)st In ddftlon to £2,144 for prnperty costs for the Manse prlor to Its sale. The Appendkn to the Accounts Illustrats the eflert these costs hove on the holdlngs h•ld wfth the Gener•1 Tnthe& Donjtkns were frnffl £20.314 In 2023 to £17W In 2024. Followlng the dlsb¥ndlni of the Sodal and Fund Ralslng cornmlttee Income from thls source reduced by some 50% from £1.535 to £762. Interest on deposlts and dlvldends on Investments Increased sllghtly. Some of ilur In¥estmnts held wlth Investments Fund5 Dlrert were 501d to realise £lO,(X)O to assist wlth in•tial costs of the ne4¥ heatlng system for Ayton Churth. Note 4 of the Accounts glves a breakdown of expenthre forthe year. Althou8h It Indlotes a Gbving to Grow contrlbutlon 01 £25,178, when netted down the artual fi8ure was £4.196. Expondlturn on church rn•lnt¢n•nce w•5 prfndpalfy In connecllon wlth the new heatln8 Svstem for Ayton Church. Expendltum on heatlng and Ilglrt1 was sharth Ir than In 2023 as a rewlt of a rebate from t old enew supfv. The value olour holdlnas In the Churyh Seothnd Investor< Trust Growth and Income Funds at vear end stood at £103.089 compared to £98.122 the previou5 year ar our Inveslment wlth In¥Èsn¢nts Fund Dirertwas Valued at £81A24 atyear end. Pa8e 3 of 11
Aitsi & Dlstrfct Churthes Trustee< Annual Rewtforthè year ended 31" DrtembeT 2024 IconL) Flmindal Revlew{cont).. It be worth mwtioTrir¥ that, al¥wh BUmMrth Churchwas sold In 202L the monles held In the AlexanderAflleck Furnl have Tr)t yet been used. There are a number ol reasonsfor thls not least because there has been Ilttle Inthe way of pfoyess in convertiftk the IJullthn8 from a Pla of worshlpto a rnsldentlal hom• and thor• is a lik•llhood thatth• propgrty may b• put on th• market a8aln. Ary new owner's ayeenxnt would be iequlred forthe erertlon of a memorlal. A furthtt rtferenceto the Appen<lx wlll 51x)w • Tempor•ry Account. Th15 h • carry ovei from 2023 lollowlrnJ the sale of the P41anse. DI$SSIonS wlth the Generdl Trusts need to tske to deterrnlne the flnal destlnati¢)n of t fw)ds In th1$A¢Unt but It shouFd be noted posltlve Imp•rt they have had on the Re¥en A¢t In tenms of lrtefest earne Twnln8 now to the budget for 2025: a number of costs are alrtady knoTNn and are broadly slmllar to the aclual fl¢ufes for 2024wlth the exceptlon of expendlture on Chrth makntenJ)ce •nd h•atln8 and118htlng tosts. Artual Intofvfor 2024 has bn tk•n a£ a 8uld• fov 2025 and It wlll not•d thtr• 1$ an ntldyted ¢lellch ol £6.900 rt ye•r end. ReseNes Pg11ry It Is th• trwt¢•< p¢ll¢y to hold uM¢strkted bJDk •nd deposlt fund r•sorv•s to •nsur• suffld•nt lunds are feadlly a¥allable to meet re8ularc(#))mllmeAts aswell as any unfor¢s•en costs. At the vear end the Churth held unrestrlcted cash and deposit fund5 of £35,356. In a more typlcal year than 2024 thls would eqy•le to approxlm 12 aml a half months eMndIture based ¢)n the budgeted Igure for 2025. Stotement of Tntstees'Rtsponslbllttles The members of the Ktrk Sesslon/FlnaTrdal Board Thu5t prepare statements whlth Khe suffident deta51 to enable an apprfflallon of the transact14 of the Chwrth thrln¢th finandal voor. Th• rn•mb•rs of th• Klrk S•SsI¢IF1Ifftd•l Bo#rd •1• r•spon51bl• for Irgopkng pvopqr c¢ountln8 reconls wA*h, on reques¢ must refi¢rt the flnanclal poskI of the Churth •t that Ilme. Th1$ must be done ensure tlwt the finabKlal statements conyfy wlth the Charltles aKI TrLFStee Imfestrnent{Scotland) Ad 2(X>5, the Ch¥ltles Ac¢ounts (5cotlandl Relulatlons 2(106 and the Regwlatlons Anent Conire8atlonal Hnance approved bythe General Assembly of the Clwr¢h of Scotland In 2CK17. They are also re4yonstble for safÈzuarthn8 the assèts of thè c1¢th and Th$1 tak• reasonablè Sws forthe we¥¢rtlon and orldrtertlon (Jf fraud and ¢)thv Irre8ul¥ltle Approv bythÈ Ttee$ 2nd slgvèee thelr behall..-
The tharWstrnstee5aTr resporthlefor thewew•ikn ofthe PAt(•nts In •¢cw&Dcewh the tern awr andTrustq• lThvesirnentlScokndlArt2Q)5 •ndtheChrlis A¢¢wtslSrothndl fteDthtlorts2006. p¥ my rMpon#lLllbtyto•Xwn•th• 44IIM¢l dthAGI •ndt• +•cthv rtlcularmwers ccmeto Thryattentl An ewlnatlon Indudosa rwlthvo1thearrt4trrf recor& k•pt by th• thrItyara (aMparIaltho Aeeourts presertedt•Jlth those re(ord% also lfyckths glamT Items tydlsdosureslnthe A(uwmts•nd see5 exphnaaffis th•irustses<LYKttrfryny suth rntters The unthrtken do prnvlde 1 the Ide•1h•t1¥gUldts• donot•we55m4udltoWnlcffi bl•wW¥•n tyth• A¢¢wn¢% I to k•p¥t¢nllnI reu¥dsln 4cc•rdvAth Sortlin 44IIMl o1theXl5 Act ¢lttr• 2{A¢tnts Rryulatlffisan 'Please ddete the words ITh Ilthey ¢b Mt apth. IFthe wryd5doappP#. 1 rArtthts•wwmTWN¢hhmi Page5dll
Tolal Totsl 2021 RECE5 Don•tlon$ 17&K91 PIIL NIL 17•)&91 NIL 20313.58 1707.58 Funds B•nk & O•postt lrt¥•it In¥utm•rt IrK•me 34.78 7.n 630 559.17 Nl 23311. Sale of Asseis Siltof Inv•5trnqnts Retdpts fromG1 Tr&•4$ IM• Appendl¥l Other R&•lpts 1•foot01P1I 129485.75 4181. Nll IS.7 h Gumd 347. TOTURECEIP PAYMENTS Cost olGerrnt5rv4 Funds awrlt•bleActMtles NIL 2m926 130185.75 PIIL NIL NIL MIL 17UI J7645.IS NIL NIL Churthfj¥lld ICh•vtt•bl•Acii¥ml TOTALPAYMElll5 Exce55 of Rerylpts o¥w Payments 905724 168USI 8375.79 IW3NI Tvan$fvs lseeNth 11 f#rthE yur Analy5150fOth•r Rttdpts*bov 4(K)1.60 79.4 Pa8e 6
AYt and DlstslrtChuTthes StateTht01 l•le% as it 3tst Derember 2024 Toal aoslniOaAk Btht•{Clw(h •NI Less urKleéfed Item Adjusted aoslrq l•nk Bql•rxe Ichwthand Gdld> 30799A9 22YI.32 56l.85 30237.64 21410.(bl To¢•1 B•nk& DeputB•lan hll ?517 1151a.7• J•019. 45142.xl Mwerneni In year:. Forthev 714 In¥vtm¥its •1 M•th•tV•l COS lTrwettorn'Tvwt Gro¥rthFth COS 1n¥estots'Trtl Irome Furnl In¥151m•nt Fd$ Dlr•etLtdlM4G S2290.41 47n2.68 50798.58 50339.28 85.9) $079LS8 8142413 NIL NIL COS lThvut•r•'Trwt Gr•wthFuryl C05 Investorn'Trust IrKom• Fund aqw NIL NIL U•bUI¢¥ For•nd onbthllof the I15*klF1n•IX0ll Bov 31. 99.2¥ Page 7
AytM and Dlstrld thurthe5 I#nY ft•celpts 2024 2024 G•Mral 1527450 36614Sg 117789261 5796.13 4WJ.28 25&17 NIL 5156AS 527.60 Gulld 675.(¥1 Vouth 2595> S65A6 Churchprd & ts7•d 1163.11 59.02 i(w. 11259.531 1222.23 Aytsn Churth To¢•1 Fur# Pwpom dR•#trfrt•d Fwbds:. Yo¥¢h Fund.. to run Ktlvltlu 10 •nh•nt•th•WrttsI Yltsre ol¢Nldr•)•ndrnr PEople wlthlnth• P•r15h. Churthy4rd & DIMbledAtwJ FU1. kn mp•a OlAtft tglhwuthe 4to¥•ndtoffl•lDt•ln the younds. Klvk SesslohwlH therelorn thefunth ts rect•dnwth rr•iwl. Donwrd Fund.. ityw¥t•dfrtyn theathal hto be udloroutr••th•rwwthy peowt. r•n be w•d toxslsi Bwwkknhlr•thv15thn yOh Tn4L P¥rposeof Deslonrted Furwts:. to the(hh.$ reserves to tovtr entIal fflajw •xpenthtw Gdld F. to flo•eork olthe IDal Gulld In•thWwthe•lrn•Thd obJttdvtsolY lthl Clwjrth GfftAld Tax Aew¥vedor•GtftAhl Ordlrwry OIFvlry Iopen Platel Weddlr¥slFun•ra15 & Chr[rtTr Other OHerlwi tior*tlon%.et¢. 7091.22 5165.13 217420 In635 2498.73 Page 8
An•lysls 01P. 2023 Co# of 8eh•tl¥lun Offerfry Erwelowl rre•sury Books Fundral$ln8 Exp$ Nl NIL CharflableKtl¥hle5.'. GIng10 GrowC4)hlrfbuU•n 2517U l5219.(Kl 116198.(rfJl Le5sGIEbe Rent Less VarantyAllowMKe Ch•rftsbleGl¥l•¢ 14374.Wl I8501.) I0.(} 75735 Ory•nlstlthurth Owl Churth lAtnr 131AI 12754 79639 148L52 3097.60 916OA8 Co1 T•x M• & Usht NIA 1014.81 PrlNtlwSt•tlohery& Pwi¥ 4877.65 1?645. Jld l(h•rh•blo Total hyk)l)ts 5. Mlr4rt•rfsStlpend:. •nd Wye$t0TrtrIbUtlms lor111 5n£•. prtw•nd fw4. MlrAsters' Mlperth •r• p•Sd In •¢cord•nC¢th the St1pendlIth1thts •t•t•)lI ol ¥w¥k¢ Fry th¢yur undv re¥lthe mlrfrThJm stSpwMI £3L642 •ndth•m•lmwn #lpmdlknth• 5th and ysl £Y&184. chr11*AId U.N.l.C.E.F. 416A5 Pa8e 9
Swttlsh Charlty P4ty SCCX11208 APPENDLYTO niE ACCOVPlfS FOR ThIEYEAR gIDED3J$7 DECEMBER2014 optnirl eatsrt¢st G•ln ofr$a off40 Gro•rth Fuftd thTts wsts I11678 SV5twnuwrad•forAywi a4wthl Crtsglt Balertos hdd at 31$1.Ottttrbtr•ttost Market Value of BolarKes at31 lkner 167B53A7 Corwlldated Fabth Fund. Openlr QOS B•W 12264.15 Int•ro•t 224&3. 2119.#0 Depostt Fd knives1 GTvrth Dl¥ld¥¥l MSstelhnetrttsRttÉlpts Admln15tr4tloh Costs 7.11 4th( 1670A31 B2X55 R114.391 ao4ni O•L•rxe fortt*ywr Jtst D•c•mber IOZ4 Substhpt5 Collecwons 2QOO Bak Interert 347.5 D•nk ••l•K•4t Irt1•rAl1X4 dllur• Jisffjo 675.(} Pe 10
Av and Dtstrlrtchurd BuET Bubet 2024 RECEIPIS Glft Ald Tax Rerd on Gfft OrdlnaryOlferfy (C Plat WeddlWlFtPrtlS & (hrtstsnlry 4S0 $325A6 Z174.20 75. IooD.ryJ I76.1 11SOOX IS) Arttvltle51orGenerntlry Fth O•nk& Dwslt bff•resi Imie5trrbErtt kncom• 762A3 3WJ 33311.32 9485.75 281SO.00 NIL R¥•lpts fromGerml Tiwtes 69n 347.64 Churth ld 4SO.NI PAYMEIIIS C05t ol iener•tlr¥fvnd5:. NIL IIIL GMwtt+GrowConirfbudoh 1•ss Endowmert Id55 Globe Aent IYY. I790.)) (S> 2sin. I160) 11602&1K)I 1SAXI 14374.wl 14374.fy)1 L•ss Tr•nlI FunLlb 1279. Éi i i Chlvltal•GIvI Presbyttry Due5 Ory•nlstlChurth ats1 thw¢h M•lThtn•rt NIL 757.35 Z7C#). 757.15 1468. 3500.iyj io¢& Iwr•n olldayaub 50 NIL 1028. 1813.94 140D. Oth•r Exp•nw6 Irth l(h•rknb Page 11