2025-12-31-accounts

Church of Scotland Ayton & District Churches Trustee< Report and Recelpts and Payli￿lts Ac¢ounts Year ended 31S1

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CortactAdts: Mr. IL Ifay TD14 SUI Klrk Ses%lon: Rw. J•llM• Muththlra. S. Patterson, Mr& M. EIMo4 M. FSemln& Mr. Kay. Mrs. l. ialdlaw {•ppthted 2P. Jwi• 202¥, Mr& P. Oyald. Mr. P. 05wal4 Mr. D. S8nders¢M Ind•pothtt E¥•Mh￿r. Mr. G. Mlln• The Rowar TDM 5LS 44 Court Street East iothl eH413NP Paaeiofsi

Forn). Membets of the lark Sesslon who completsd Tn&ee Safeguallllw tralnlng are the charlty members ofthe churth who are eonslderod to hwe the apprqxlate and thms. The The Klrk Sessknn Is ￿n￿￿ted bythe Worshlp. Mlsslon •nd StedArdshlp commlttee as well a5 th• Property and FIMn¢e commlttee eath wlth thek ￿ convenor. In addltson, • group kntrn as "G•therlw Folv whlch b m•de of members ofthe Klrk S•s51on cony•8•tlon who or8•nls• wee1yworshl￿ Thw• Is 41s0 a ￿$t￿MI care ts•m. M•mb•vs ofthe con8To8atton and Klrk S•sgon comè together to aTr•n8e s￿11 and lundralslng everrts. The Klfk SeMlon, whlth m•t sw•ntlm•s durlTr8 th• y••r.1s i•5pOn￿b￿ forth• splrltual affalrs wlthln the thur Th•thurth ol Sroiland Is Trknltrl•n In doctrfne, Rthed In tr￿on •nd In pouty. It •xlsts to •Thd to wwk forthe adva￿ement of Chrtsvs Klngdom th1o￿hoUt th• world. As a natlonal ChuTth, It a¢knowl•d8es a dtsllnctlve call and duty to l)rfw the oydlnances of rell8lon to thè p•ople In •vory parfsh In S¢othnd through terrltorl•l mlnbtsy. Ittw)er•tss wlth other chuld￿ In varlous Kum¢nk•l IxKlle5 In Scotland and beyMd. On Sunday 7th. Sept•mber2025 Presbytery conven￿ In S.WA& for a ser¥ke of Ilnkw of SL Andrws Wallace Green and iowkkwFth Ayton and l)Istrlrt Ch￿d￿ •nd on 20 . November In Fo80 Chutt for a s•r¥lc• of Ilna8e of SL Andr1￿$ Wallw Gre￿ •nd lty¥ldt wlth Aytthi and Dlstrict Clwrthes and Fo8 Senths arn h•ld •t i0.lthm. edery Sundar. tho first Swmlwy morth at F(xthlen Chwth. the posted each Sunday. There Is a Facebook k)a8e. Par15h Newslekn are Issue three tknes a year whkh Indude detsl& of Wor$M￿ M155ion and St•MaYthlp. Sodal and FundTrtslng and the work otthè Churth GUM PaRe 2 ot 12

rfn8 Christian Ald week thqre ts a fol1w￿ by tea wlth dorbations 8oln8 to Clvlstlan Al A coffee mornlry b hdd rnonthty th AYIN Commwth H•U. In temis of our role Èn the area. Central to that is worshlp where we provlde the opwtunlty for We provlde for th¢ spirftsMI and sodal needs of the parlshwe seTh. In addltkn to feylw worshlpl Ihls Is #thleved by meedn8the of pg¢ph at suth tlm•s ￿ marrta8e or b•r•w¢m•Tht and tho prothslon ￿ Pas￿41 support ot other tlm•s In thelr hves suth asvlsltlng th• sl( In IM>sW. that held on Remembrance Sund&y we are knvol¥ed In focuslng the CoMm￿lty Important occaslon5 In Its Ilfe. Sod•l and fundrntslng events, as coffee mornlngs and foncerts, dlow us to provlde maetlry p￿rtSfOr the people in the cfjmmunlt1•5 that make uo thè ParlslL 2024 and 2025 due to the Instsll•don of • nv&T Ihe•tln8 SVSt•m for Ayton chu￿h. Incomefor 2025 £42,788 and ew•nthturnw8s £41J93 r•suftlng In a surplus of £lJ95. Ho¥￿er, 2025 Ino)me Pla￿$ ofworshlp Grnnt 5d￿me redalmlng the Valued added tsx on e%￿n￿rturn In connectlon leavlw a d•fftlt of £18.39S. On the same page It wlll be noted thatfundralskng Increased to £L796from £762. The cortert 8lven by the Eyemouth Flshennen'5 Cholr ralsed £7n. the Chrlthas coffee mornkng £394; Ayton InveSth￿nts was Very ￿MIlart0 202 P4e3of12

Flnond•l Revlew (contJ.- Page 10 gives a breakdiY•m of expeJKllhTrforthe ythr. W It Indlcates a GMn8 to Grow contribution of £29N34. whÈn netted dtrn the xtual figure was £12,797. However, follty•An8 the Ilnkagewlth St. Andr￿/S Chwth. the cixthtKrtk>n has been reduced by £299 and this will recoup¢d in 2026. not￿ Is small as the Ilnkaqe occwred lth In tho year so wlll be 8reater ln 2026. Costs Indudgd tho Mlnlsws travel and ITr 2026 WMI 4150 Indude Ayton and Dlstrl¢t churd￿S share of exp•ndlturo on The°Charltable 61vV fur• of £45(Xl TnS spIIt between Berwlckshlre Chrf511an Y¢xrth Tntyt (£4,000) and the Myanmar earthqu•ke appèal. The donatlon to Berwkkshlro Chrlsllèn Youth Tntst should ha¥• been tsken from th• Dorwarf hew kn the Chuvth ofscothn￿S Investorf Trust Deposlt Fund. Thls will be correct•d In 2026. You wlll note th•t eMp•ndltuYe on heat and118htlTrg ￿ £8,484 In 2025 agalnst £1.045 In 2024. In port thls was ljecause of a refvnd from an old suppller In 20X To put It Into some forni of eontex¢ In 2023 •xp8nthr•w8s £4A37. Otherfxtors to ttyare tho costs of supplylni gasto Ayton Th• App•ndlx on pag• 11 wlll showth* theT•mpDr•ryA(¢ount has now be•n domd but not b•forn the R•¥enu• Fund InU￿sed Inv•lu• by £26.171 wlth a surplus of £1395. So. Itwlll b• not￿ It Is dlfflcult to woduce a budget any de8rn8 of ¢CUfacy. Some costs for 2026 are known w¢h •sth• GIVI￿t0 GrtraT Contrlbutlon, Presbytery Ihws and Insuran¢e. To arrl¥e at other budgeted costs. the actual fi8ufes for 2025 have been us•d as a base vAth the exceptkn of Ch•rltsble GIVI￿ and Heat and U8hL Agaln, a5 tsr as budgetod IrKom• 1$ the acts￿ figwes fty 2015 hwe Iwi taken as a gulde ¢xdudln& ofcourse, defidt In the re8lon of £4726. It Is dlffladttosee h(M the church can reduce exPendI￿re funds are readlty avallable to meet vezukr crfrnltments as well as any unfores••n tosts. At th Page 4 of 12

The members of the Klrk Sesslonifinandal Board must prepare flfian(ial statsmèntswhlth give suffiaent detsll ts enable an appre£satlon of the transactlons ofthe Church durfng the finandal year. member5 of the ￿Tk SesslonlRfia￿laI Board are respor&ble for keeplnB proper tlme. This must be done to ensure that the finandal stemert5 comth wlth the Charltles and Trustee Imiestm•rt {Scotlandl £t 2005. the Charttles A¢¢ourts Iscotlandl Regthtlons 2006 and the Regulat1￿ Anent Congr•8atlonal Finance approved by the General Assembly of the Churth of Scod•nd In 2CK17. They ale a150 rw4ble fo¢ saf•guardlng the assets ofthe Church and must Approved byth• Tiusieos and 48ned on thelr behalfr- Seskn Chrk Date 2a,, 03 :aL . Page S of 12

Pf•s•medwlth rKardK II•1solndutstth￿kkntyW (I4ny IMKw•I ttth)s or+15d￿¢S kn theAccwThtsorKI I tokoep a£uKMttlr¥rcord5 Inatcwdw wlth Secllon 44(IK•lofth• 21x5 kland RffjlAtlon401th¢ Ibl topr¢p•re At£ourts7AthkhK¢ordlthtl*•rrryth r•t&Ythand ¢L¥nply Re•th9ofthe 2006 PaKe 6 of 12

TJl•l 16117 IL 10117 NIL Fund 1796 rjs 231 22276 of Premls¢s SahofAS￿ts 1• of Rectlpts fvtTh &neralTn￿*{m• App4ndlx) NIL NIL P4L P4L IIIL NIL 19 42066 143667 amrth PAYMEII CortofGww•tlw Fkk NIL 158275 41393 Go¥ern•rKecosts TOTALPAVMENT5 IU4 251 Trarth 14Dt• 2) lorth• ywr

aosh¥ Bank W4rK• Iclwxththd￿l￿) 31176 799 AdlwtedCb)slr¥ Bank B•&￿e IChwrhar¥t6￿IOJ 31L Toial Bank& DeposltB•lnrtex B•hk&D•poth Bal￿￿ blf 467 torth•y••r COS In¥estOf5'Trwt hKome Fw In¥estmMt Ful￿ Ltsl I￿&G pk) 52314 52114 11514 COS Iii¥wiM'Tn￿1￿ Fund InV*5tmwrtF￿dl Olrttt Ltd IM&G pk> U•1￿11￿ 4.è.Y Mr. KLT. ¥

Gener•i 241(Kl 241n 6JYO 2n 5156 ML 6uHd 491 37047 Y¢Krth 746 IIIL Churchywda Ots•￿•￿ 51 Nll 1274 T41•1 Fundj Klrl Swlon ￿11 therefor•w•thilunthff4¥*rt• memNtsI. GIftAkl Y•x Retovw•donGIItAld OrdlNry OlfErfry IOpeTh Aatsi WeddltWFyTvals& 2749 5526 2174 17 1607

l)Ilqrfry En¥doptsl TFPaSuryeooks NIL 15178 14J741 Le$4Transltkn Fundl Chrftablèfjl¥lni prub￿eryOU IZ79) 757 216 IrwY4 io NIL iawrfi•bl•A¢O4411¥) Tot•1 Page 10

a￿￿￿811an 610YI 20956 Furd knterest 2571 44UZ8 13968911 Subwlpll B•nk (I, la L,(LL tr.& Wne Page 11

GIftAld 17LKI 1796 751 CIMwth 6Lthld Total Retlpts 491 131751 11791 12791 Chvlthbl•6Mrrf Éi i i Ory•nknV£hwth 1796 Unked C￿ry•CO •t&U Z16 76 Page 12