2025-06-30-accounts - St Ninian's Episcopal Church:Prestwick

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St Ninian’s Episcopal Church, Prestwick

St Ninian’soe , Walking together, following Sess.

Trustees Annual Report & Accounts for year ending 30th June 2025

Charity Number (OSCR) SC001486

ST NINIAN’S EPISCOPAL CHURCH - PRESTWICK

CHARITY NUMBER – SC001486

CHARITY TRUSTEES – Members of the Vestry

Trustees as at 30[th] June 2025

Rev Canon Helen Jane Ross Elaine Smith Angus Denham Elizabeth Pugh Elizabeth Marsden Richard Pilley James Anderson Etain Hagart-Alexander Heather Lennon Christine Morrison Phil White

Rector & Chair

Secretary Treasurer Property Convener Lay Rep Alt Lay Rep

Other Trustees who served during the year: (none)

INDEPENDENT EXAMINER

W.G. Dickson & Co 152a High Street Irvine KA12 8AN

BANKERS

Virgin Money 43 Alloway Street Ayr KA7 1SP

CHURCH ADDRESS (charity principal address)

St Ninian’s Episcopal Church Maryborough Road Prestwick KA9 1SD

ST NINIAN’S EPISCOPAL CHURCH PRESTWICK

Annual Report of the Trustees / Members of the Vestry

The members of the Vestry present their annual report together with the financial statements for the year ended 30 June 2025.

Structure and Governance

In terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, the Vestry reports to the congregation as follows.

St Ninian's Episcopal Church, Prestwick, is a registered Scottish Charity (SC001486).
It is a member of the Diocese of Glasgow and Galloway of the Scottish Episcopal Church and is in full communion with the Anglican Church
The superior authority is the Bishop of Glasgow and Galloway
All of its affairs are governed by the Vestry.

Appointment of Vestry Members

Vestry members are elected or appointed by Annual General Meeting established by constitution and under Canon Law of the Scottish Episcopal Church. An induction process exists for new members including a declaration of charity trustee eligibility, meanwhile ongoing guidance is given to ensure that Vestry members are familiar with the Church's values, aims and responsibilities as the designated trustees of a charity.

The induction process includes issuing new members with a copy of the church’s constitution and documents from provincial website of the Scottish Episcopal Church on both Responsibilities of the Vestry and Guidance for Vestries. New members also sign a declaration of their eligibility to act as charity trustee

Administrative Structure

It is the duty of the Vestry to manage the temporal affairs of the congregation with responsibility to keep the fabric and property of the church and other buildings in good working order and to look after the finances of the church.

Statement of Risk

The Vestry keeps under review the major risks to which the Church is exposed and has established procedures to mitigate any risks identified. The Vestry has insurance policies in place for the Church buildings.

Charitable Objectives and Activities

The Church's principal activities include public worship in sacrament and prayer, Christian education, charitable work and fund raising for local, national and international needs, social meetings, predominantly of the youth, the elderly and many community groups of all ages. The mission of the church is "To know God and to make God known"; "To listen, love and pray".

Volunteers

The Vestry is grateful for the time freely given by a large number of volunteers, without whom many of the activities would be unable to operate.

Achievements and performance

The Church continues to make its facilities available for use and provide worship for the whole community.

Cont. Annual Report of the Trustees / Members of the Vestry

Financial Review & Commentary

Overall

An overall surplus of £2,186 arose for the financial year compared to a deficit of £4,941 in prior year.

The surplus of £2,186 arose for ordinary activity, reflecting:

£2,000 of this surplus is Grant funding received from VASA and restricted to funding costs for NEXUS program that will be incurred during July 2025 thru Feb 2026 (ref VASA grant below)
Regular giving increased by £6,706
Donations to Building Fund of £ 2,457, compared to £1,005 in previous year
£7,359 of repairs to Church buildings, compared to £2,171 in previous year

Two grants were received during the year:

£5,650 from Diocese of Scottish Episcopal Church for stonework repairs to church building.
£2,500 from VASA (Voluntary Action South Ayrshire) Chatty Spaces (Communities Mental Health & Wellbeing Fund) for the costs to implent NEXUS – a bi-weekly program of lunch and activities in the church hall centred on Body, Mind and Spirit for referrals from local community.

The Trustees regularly review the financial position and seek to minimize expenditure while increasing receipts from regular giving, Hall Lets and Grants.

Commentary on Receipts

Total receipts, including Grants, were £73,003 – increase on prior year £60,075

Regular donations, increased to £47,980 versus £42,942 reflecting additional donors.
Two grants totalling £8,150 were received during the year as detailed above
Gift-Aid rebates were £10,934 versus £9,266 commensurate increased donations.
Hall Lets were similar to previous year at £3,482

Commentary on Expenditure

Total expenditure increased to £70,817 versus prior year £65,016 - reflecting:

Stipend at £42,733 remained similar to prior year - reduced pension costs offset payroll inflation.
Buildings cost increased significantly due to critical repairs however £5,650 was offset by Diocesan grant (ref above)
Utility costs decreased to £2,749 – benefit of contract tracking stabilized UK wholesale prices.
Consumables increased, mostly due to NEXUS activities which are offset by grant funding
As a Charity, we continue to receive 100% exemption from Non-Domestic & Water Rates
Council Tax is paid for the Rectory provided to our Rector.
The Church continues to make a contribution (Quota), to the Diocese of Glasgow and Galloway, the amount £6,265 was increase on prior year.

Closing Balances

The total closing balances of accounts are £15,397 o £2,000 of this balance is Grant funding received from VASA and restricted to funding costs for NEXUS program that will be incurred during July 2025 thru Feb 2026
As at 30[th] June 2025, the balance of £15.397 comprises:
£ 12,714 in church bank account;
Receipts pending of £5,616 comprising:
- £ 5,176 of receipts due from HRMC for Gift Aid;
- £ 440 of Hall Lets due
Payments pending of £ 2,932 comprising:  £ 2,318 of Stipend PAYE deductions due to HMRC
- £ 614 of payments due for Church, Hall and Parish expenses incurred
£2,000 of this balance is Grant funding received from VASA and restricted to funding costs for remaining period of NEXUS program that will be incurred during July 2025 thru Feb 2026

Cont. Annual Report of the Trustees / Members of the Vestry

Plans for future periods

The Vestry will continue its range of present activities in the foreseeable future.

The Trustees regularly review the financial position and seek to minimize expenditure while increasing receipts from regular giving, Hall Lets and Grants.

Reserves

The Vestry has adopted a policy of trying to maintain a level of unrestricted reserves such that, in the event of a significant drop in income, the church would be able to maintain its current level of activities for a reasonable period until replacement funding is obtained.

The Vestry previously established the Building Fund to encourage ad-hoc gifting to fund significant building renovations and repairs and to have ‘match’ funding available for grant funding. Donations to the Building Fund are considered Designated donations unless donors make specific Restrictions..

Statement of the Vestry Member's Responsibilities

The members of the Vestry must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Vestry are responsible for keeping proper accounting records which, on request, must reflect the current financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

On behalf of the Vestry

Angus Denham Helen Jane Ross

Treasurer Rector Date: 19[th] October 2025 Date: 19 [th] October 2025

Financial Statements

Statement of Receipts & Payments for Year Ended 30[th] June 2025

Accounts Details for Year Ending 30 June 2025

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RECEIPTS 2025 2024
REGULAR GIVING 58,914 52,208
Pledged Giving & Open Plate 47,980 42,942
Gift-Aid (incl GASDS) 10,934 9,266
HALL & CHURCH LETS 3,482 3,569
MISCELLANEOUS - 43
SPECIAL COLLECTIONS (excl Gift Aid) 2,457 1,005
Projects - Buildings 2,457 1,005
Other
LEGACIES (incl Buildings Fund) - 500
GRANTS 8,150 2,750
TOTAL - RECEIPTS 73,003 60,075
EXPENSE 2025 2024
CLERGY 42,733 42,029
CHURCH & HALL 15,460 10,989
RECTORY 4,044 4,417
PARISH 2,316 2,049
QUOTA, DONATION & MISSION 6,265 5,531
Diocesan Quota 6,265 5,456
Mission - 75
Special Collections - -
Donation - -
- -
TOTAL - EXPENSE 70,817 65,016
SURPLUS / (DEFICIT) 2,186 (4,941)
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Cont - Financial Statements

Statement of Balances – As at 30[th] June 2025

STATEMENT OF BALANCES 2025 2024 ~~hE~~ ~~Ee~~ ~~ee~~	STATEMENT OF BALANCES 2025 2024 ~~hE~~ ~~Ee~~ ~~ee~~	STATEMENT OF BALANCES 2025 2024 ~~hE~~ ~~Ee~~ ~~ee~~	STATEMENT OF BALANCES 2025 2024 ~~hE~~ ~~Ee~~ ~~ee~~
	Balances at Start of Year
	- Bank Opening Balance	7,339	9,239
	- Receipts Due c/fwd	11,301	11,597
	- Disbursements pending c/fwd	(5,429)	(2,684)

	Opening Balances	13,211	18,152
Surplus / (Deficit) for Period 2,186 (4,941) ~~ee~~
	Balances at End of Year
	- Bank Closing Balance	12,714	7,339
	- Receipts Due	5,616	11,301
	- Disbursements pending	(2,932)	(5,429)

	Closing Balances	15,397	13,211

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Signed on Behalf of all the Trustees:
Angus Denham Helen Jane Ross
Treasurer Rector
Date: 19 [th] October 2025 Date: 19 [th] October 2025
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Cont - Financial Statements

Notes to the Accounts - Accounting Policies

Basis of Preparation

The accounts have been prepared on a receipts and payments basis. They consist of a summary of all monies received and paid via the bank and in cash by the church during the financial year, along with a statement of balances.

Adjustments have been made for known, and material, Receipts or Payments which are due or incurred at year end but not yet settled or received via bank or in cash. Such adjustments are included to enable both a year-on-year comparison of the charity’s financial situation and also an accurate position of available financial resources.

Nature and Purpose of Funds

At end of June 2025, there are unrestricted funds of £13,397 to support all ongoing operations and Restricted Funds of £2,000.

As explained elsewhere in report, the £2,000 of Restricted Funds are Grant received from VASA in March 2025 and restricted to funding costs for remaining NEXUS program that will be incurred during July 2025 thru Feb 2026

As explained elsewhere in this report, the Building Fund includes funds within the overall balances but designated for renovation and improvements to church fabric. Amount of these designated funds is £2,629 at end of year.

Church & Rectory Buildings.

The Church, Hall & Rectory are not shown in the statement of balances. These building are used entirely for the continuing activities of the Charity; hence the Vestry believes it is neither possible or appropriate to place a market value on them. The Vestry has appropriate insurance policies in place for all the church buildings.

Remuneration and Expenses paid to Vestry Members

None of the vestry members received any remuneration or expenses relating to their position as Vestry members.

However, commensurate with their post, the Rector received the following:

A stipend and contributions to a pension fund, in accordance with, for the post of Rector, the stipendiary amounts as directed and approved by the Scottish Episcopal Church (SEC).
As is customary, the Rector occupies the Rectory, on a rent-free basis.
As is customary, the council tax on the Rectory is also paid for by the charity.

Cont - Financial Statements

Notes to the Accounts – Detailed Financial Statements – Receipts

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Cont - Financial Statements

Notes to the Accounts – Detailed Financial Statements – Expenses

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EXPENSE 2025 2024
CLERGY 42,733 42,029
Stipend 33,648 31,791
Pension 9,085 10,238
NI (employer) - -
Training - -
True-UpStipend&Expenses - -
CHURCH & HALL 15,460 10,989
Heating 1,985 3,606
Electricity 763 1,454
Cleaning 2,016 1,200
Insurance 1,878 1,631
Altar Supplies 132 98
Repairs 7,359 2,171
Grounds 1,200 780
Equipment 126 49
- - -
RECTORY 4,044 4,417
Council Tax 3,220 3,097
Insurance 679 -
Repairs 146 1,321
New Rectory - Upgrading - -
PARISH 2,316 2,049
Digital & Media 186 580
Telecoms & Mail 302 369
Car Mileage 133 391
Books & Music 616 404
Stationery & Banners 89 145
Consumables 990 160
Guest Speakers - -
Governance - -
- - -
DONATION & MISSION 6,265 5,531
Diocesan Quota 6,265 5,456
Mission - 75
Special Collections - -
Donation - -
- -
TOTAL PAYMENTS 70,817 65,016
SURPLUS / (DEFICIT) 2,186 (4,941)
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Cont - Financial Statements

Notes to the Accounts – Designated Funds – “The Building Fund” - Receipts, Expenditure & Closing Balances

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St Ninian's Church - Designated Funds - "The Building Fund"
Designated Funds at Start of Year 647
Receipts
Donations
Donations non-specifc (not gift aid) 514
Non specifc (with gift aid) 1,000
Specific - Door Refurbishment 825
Stonework 119
Gift-Aid Reclaim (portion of main GA) 456
2,913
Grants
Diocese - Stonework repairs 5,650
-
-
5,650
Total - Grants & Donations incl Gift-Aid 8,563
Expenditure
Church doors ironwork restoration (50% deposit) 825
Stonework repairs (offset by grant) 5,757
Others
Transfers to General Funds
Total Expenditure 6,582
Designated Funds at End of Year 2,629
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Cont - Financial Statements

Notes to the Accounts – Closing Balances

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Closing Balance Sheet at 30th June 2025
Bank Statement at 30 June 2025 12,714
Receipts Due 5,616
Gift Aid Reclaim (incl GASDS) due thru Jun '24 5,176
-
Free-Will Offering June (bank credit on 1st July)
Other Hall Lets -
Weigth Watchers Hall Lets 440
Payments In-Process (2,932)
Utilities 0
Stipend 0
Pension 0
HMRC - PAYE deductions (2,318)
Church & Hall & Parish (cheques pending) (614)
Closing Balances at 30th June 2025 15,397
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