CHARITY REGISTRATION NUMBER: SC001792
CONGREGATION REFERENCE NUMBER: 100544
Castlehill Parish Church of Scotland Ayr
Unaudited Financial Statements
31 December 2024
AME
Chartered accountants
20 Wellington Square
Ayr
K471EZ

Castlehill Parish Church of Scotland Ayr
Financial Statements
Year Onded 31 December 2024
Page
Trustees, annual ￿port
Independent examinels report to the trustees
Statement of financial activities
ststement of financial posttion
Notes to the financial statements

Castlehill Parish Church of Scotland Ayr
Trustses, Annual Report
Year ended 31 December 2024
The trustees present their report and the unaudil8d financial $tstwnent$ of the charity for the year
ended 31 December 2024.
RBferen¢e and admInIstra￿ve detsils
Registered charlty name
Casuehill Parish Church of Scotland Ayr
Charfty registratlon number
SC001792

Castlehill Parish Church of Scotland Ayr
Trustees. Annual Report (¢Orflnv8d)
Year ended 31 December 2024
Independent examlner
Stru¢turè, gov•rnane• and manag8m•nt
Structure, governance and management
The congregation is a registered charty, number SC001792 and L8 administered in &cord8nce with
the terms of the Model Deed of ConslitulDn is subject to the Acts and Regulations of the GerEral
Assembly of the Church DI bcotl8nd.
R￿[￿ltment and appointment tsf trustees
Members of Ihe K￿k Session, the Congregational Bogrd ond the Minister are the charity trustees. The
Kirk Session members are the elders of the church and are chosen from thosè mèmbèrs of the church
o are considèred to have Ihe appropriatè gifts and skills. The Congregation81 Board is appointèd
from wrthin the congregation and members of the congregation are invited lo nDminate individuals whD
are beI￿Ved lo have the skills anoj cornmilmenl to contribute to the manajemenl affairs ol the Churcb.
lo become members of the Board. Board members are then appointed al the Ststed Annual Meeting
and setve for a period ol three years after which they rnusl seek re*lecbon at the nexl Slated Annual
Meeting. The Minister is caled and eleded by the congregation and inducted by the Presbytery of the
Soltth Wesl.
Organisational St[L￿tUre
The Congre9ational Board is chaired by the minister and meets five lirnes in a ytrar. Certain
respon8ibililie3 are delegated to the Finan¢e Committee end the Property Comrnittee a8 approprkgte.
The Kirk session which also meets five times a year is responsibb lor spiritual affairs within th&
church.
Risk management
The principal risk that of an ageing congregation. This may lead lo dfficulties in getting volunteers
for various tasks in the future.

Castlehill Parish Church of Scotland Ayr
Trustees. Annual Report (¢ontinuedJ
Year ended 31 December 2024
Objectives and activities
The Church of Seotland is Trinilarian in doctrine, Reformed in tradition and Presbyterian in policy. 11
exists to glorify God and lo work for the advancement of Christ's Kingdom throughout the world. As a
national Church, f( acknowledges a dislinclive call and duty to bring the ordinances of religion to the
people in every parish of Scotland through a lerrf(orial ministry. It c(wrates wth other Churches in
various ecumenical bodies in Scotland and beyond.
Within Casllehill Church, ordinary Sefwces of Worship are held each Sunday morning with additional
setwices throughout the Christian Year, for example al Easter and Christmas, and oceasional evening
$ervi¢es are offered.
These services are open to everyone. The Church seek5 to provide spiritual care and riles of passage
for a community of 10,500 people within its boundaries, and on average performs funeral serVI￿S and
bereavement care for 50-70 bereaved families in its midst within any one year.
Achigvgments and perfomanee
All services and aclimlies have been taking place during the year. Youth church meets from 11 am to
12 noon on Sundays. We continue to Iwe stream Sunday services and a good number of peoplo
access this on You Tube and Facebook via the church websf(e.
A bunny hunt was held at Easter and was a popular event.
A Wam Space event was held on Thursday afternoons. It was hoped this would help people be
somewhere warm and in company and perhaps save heating their homes dijring this time. Anyone
from the cOng￿gatIon or communty was welcome to attend. There were a number of activities
available or people could just meet and chat over lea and biscuits.
The church continued lo be 8 Foodbank collection point for members of the congregation and the
community to hand in donations and on Friday momings is a distribution point for South Ayrshire
Foodbank.
Financial revlew
Principal funding source5
The principal source of income for the Church remains the offering5 from members. In 2024 this
amounted to £55,26012023 - £57,705). Grft aid of £13,49912023 - £13,537) was received in the year.
Our in¢ome was mainly from standing order payments and FWO envelopes from members. Outside
organisalions used our halls which brought extr8 income each month.
Investment policy
All investments are held wi(h the Church Of Scotland Investors Trust in order to preserve funds whilst
also producing a r￿Ular income. In the 12-month period to 30 Seplernber 2024 the funds delivered a
lolal return of 12.77% which oulperfofmed their benchrnark retum of 9.720A. The funds have continued
lo deliver returns over the long term which are better than that of the benchmark against which the
funds are measured. At the balance sheet date there were unrealised losses of £20,758 12023
unrealised losses of £22,534).

Castlehill Parish Church of Scotland Ayr
Trustees, Annual Report (¢ortllKX4￿dj
Year ended 31 Dgcpmber 2024
Financial review iconllnuedj
Re3erve8 policy
It is the TTuslee$' policy lo hoks ras6N&s of approximately srx monthg expèndiluTO excILsding restricted
funds and designated funds. At Ihe year ènd the Church held unrestr￿ed funds of £291,586 01 which
£21,785 had been designated for the Fabric Fund and £5,605 for the Designated Pufposes Fund. The
balance of £264,196 represents more than six months expendilvre.
The Church a150 held reslricled funds lotdlin9 £2,300 which have been provided for the purposes
specrfied in the note510 the accounts.
The trustees. annual report was approved on 17 Mar¢h 2025 and SIg￿d on behalf of the board of
tru)tee¥ by..
T"LlStee

Castlehill Parish Church of Scotland Ayr
Independent Examinerfs Report to the Trustees of Castlehill Parish Church of
Scotland Ayr
Year ended 31 December 2024
I report to the Iruslees on my examination of Ihe financial statements of CasUehiH Parish Chur¢h of
Scotland Ayr Ilhe charity'l for the year ended 31 Deeember 2024.
Responsibilities and basls of report
As the trustees of the charty yOLt are responsible for the preparation of the financial statements in
cordance the requirements of the Char((ies and Trustee Investment {Scotlandl Act 2005 (the
'2005 Act.) and the Charities Accounts (Scollandl Regulations 20L% {as amended). You are satisfied
that your char(ty is not Tequifftd by charty law lo be audited and hav8 chosen instead lo have an
indepgnde*nt examination.
I report in respect of my examination of the ehaTiVs financial statements as carr￿d out under section
4411llcl ol the 2005 ACL In carrying out my examination I have folbwed the requirements of
Regulation 11 of the Charitses Accounts (Scotlandl Regulations 2006 las amended).
Independent examlnerfs statement
Since the charity has prepared ils accounts on an accruals basis your examiner must be a member of
a body listed in Regulation 11121 of the Charitias Accounts Iscollandl Regulations 2D06 las amended).
I can confirm that l am qualrfied to undert8ke the examination because l am a registered member of
ICAS which Is one of the listed bodies.
I have completed my examination. I confimi that no matters have come to my attention gmng me
cause to believe that in any malertal respect-
accounting records were not kept as required by section 4411lla} of the 2005 Act and
RegulalKJn 4 of the Charitie5 Accounts {Scolland} Regulation5 20(6 las amended)., or
the financial statements do not accord wlh those records. or
the financial statements do not comply with the accounting requirements of RwJulation 8 of
the Charities Accounts (Scotlandl Regulations 2006 las amended).
I have no concerns and have come across no other matters in Connection with the examination lo
which *lention should be drawn in this report in order lo enable a pioper understanding of the
accounts lo be reached.
James Bell & Co
20 Wellinglon Square
Ayr
Ayrshire
KA7 1EZ
17 March 2025

Castlehill Parish Church of Scotland Ayr
Statement of Financial Activities
Yèar ended 31 D8C8mber 2024
2024
Reslricled
funds Total funds
2023
Unrestricted
funds
Total funds
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Investsnent income
92,623
5,832
30,172
11,176
139,803
92,623
5,832
30,172
11,435
86,656
6,820
27,350
259
Total income
259
140,062
130,272
Expenditure
Expend(ture on charitable activities
Total gxpenditurn
126,018
126,018
117,397
126,018
126.018
117.397
Net gains on investments
11
1.733
43
1,776
7,108
Net income
15,518
302
15.820
19,983
Other recognised gains and losses
Net movement in funds
15,518
302
15,820
19,983
Re¢onclllatlon of funds
Total funds brought forward
Total funds carrigd forward
276,068
291,586
1,998
2,300
278,066
293,886
258,082
278,065
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The note8 on pages 8 to 17 fomi part of these financial ¥latsm•nts.

Castlehill Parish Church of Scotland Ayr
Statement of Financial Position
31 December 2024
2024
2023
Flxed assets
Tangible fixed assets
16
11,961
14,693
Current assels
Invesbnents
Cash at bank and in hand
17
196,437
86,565
194,661
69,216
283,002
263,877
Credltors: amounts falling due within one year
Net current assot$
18
1,077
504
281.925
263,373
Total assots18ss current liabilities
293.886
278,066
Net assets
293,886
278,066
Funds oftho charrty
Restr￿ted funds
Unrestricted funds
2,300
291,586
1,998
276,C68
Total Charity funds
19
293,886
278,066
These financial slalements weTe approved by the board of trustees and 8Uthorised for issue on 17
arch 2025, an¢J are signed on behatf of the board by-
Th9 llOt8s on pago$ 8 to 17 fomi part of these financlal Jtstements.

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements
Year ended 31 December 2024
General Informalion
Th& charty is a publ￿ benefit entity and a re
The address of th& principal office is
Ayrshire.
islered Chari
in Scotland and 15 unincorporated.
Statsment of compllance
These financial statements have b*n prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland.. the Slalemenl of
Recornmended Practice applKable lo ¢harilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK 8nd Republic of Ireland IFRS 1021 (Charities
SORP IFRS 102)) and the Chari(ies and TTuslee Investment {Scotlandl Act 2005 and the Charity
Accounts (Scotlandl Regulations 2006 las amended).
Ac¢ountlng polkles
Basls of preparation
The financial slalements have been PTepafed on the historical cost basis, as modrfied by the
revaluation of certain financial assets and liabilitie5 and investment properties measured al fair
value through income or expenditure.
The finantial slalements are prepared in sterling, which is the functional currency of the entity-
Going concern
There are no materi81 uncertainties about the charity's ability to continue.
Judgemènts and key sources of estlmatlon uncertalnty
The preparation of the financial statements requires management lo make judgements,
eslimales and assumptions that affect the amounts reported. These estimates and judgements
are conlinualty reviewed and are based on experience and other factors, including expectslions of
future events that are believed lo be reasonable under tho ¢ir¢umstsn¢os.
Fund accounting
Unreslricled funds are available for use at the discretion of the Irusl$es lo further any of the
eharitys purposes.
Designaled funds are unrestricted funcls eam)arked by the twstees for part￿ulaT future project or
commitment.
Restricted funds ar8 subjected lo restrictions on Ih&ir expenditure declared by the donor or
through the lem)s of an appeal, and f811 into one of sub-¢18sses.' reslricled income funds or
endowment funds.

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements (tanlinu
Year ended 31 December 2024
Accounting pollcles iconllnued)
Incoming resource5
All incoming resources are included in the stslement of financial actThiities when entitlement has
passed lo the eh8rity.' il is probable that the economic benefits associated with the transaction wll
flow to the charty and the amout)I can be reliably measured. The following specific policies are
applied to particular categories of income..
income fmm donations or grants is recognised when there is evidence of entillemenl to the
gift, re￿ipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured al the fair value of the goods uriless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are r￿Qgnised in the accounts
when received rf the value can be reliably measured. No amounts are included for the
eonlribulion of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This iq classified as unrestricted funds unless there is a contraclijal
requirement for il to be spent on a particular purpose and returned rf unspent, in which case
it may be regarded as reslri¢led.
Resources expended
ExpendiluTe is recognised on an aecruals basis as a liabilty is incurred. Expenditure includes any
VAT which cannot be fulty recovered, and is classrfied under headings of the statement of
financial ath'vf(ies lo which (( relates..
expenditure on raising funds includes the costs of all fundraising aclivil¢es. èvents, non-
charitable trading activities, and the sale of donated goods.
expendf(ure on charitable aclwrties includes all costs incurred by a charity in undertaking
adivities that further its charitable aims for the benefft of rts beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charrfcable
actimlies.
other expendilurg includes all expenditure that is nef(her related lo raising funds for the
charity nor part of its expenditure on ¢harilable activities.
All costs are allocated lo expendrture categories reflecting the use of the resource. Direct Costs
attributable to a single activity are allocated directly to that activty. Shared Costs are apportioned
between the activities they Contribute lo on a reasonable, iustrfiable and consislenl basis.
Tangible assets
Tangible assgls are Initial￿ recorded at cost, and subsequently slated at cost less any
accumulated depreciation and imp8imienl losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the dale of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impaiment losses.

Castlehill Parish Church of Scotland Ayr
Notes to the Flnancial Statements (conllnuedl
Year ended 31 December 2024
Accountlng poli¢i9$ (confrnuedj
Tangible assets fconllnued)
An increase in the Car￿n9 amount of an asset as a result of a revaluation. is recognised in other
recognised gains and losses, unless rt reverses a charge for impairment that has previously been
recognised as expenditure wrthin the statement of financial activities. A decrease in the carrying
amount of an asset as a resutt of revaluation, is ￿CogniSed in other recognised gains and losses.
except to which (( offsets any previous revaluation gain. in which case the loss is shown within
other recognised gains and losses on the slalement of financial activities.
Depreciation
DeprKiation is calculated so as to write off the cost or valuation of an asset, less f(s residual
value, over the useful economic lrfe of that asset as follows..
Plant and machinery
Equipment
250/0 reducing balance
250A reducing balance
Impaimignt of flxed assets
A review for indicators of impaimient is carried out at each reporting dale, wlh the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingty. Prior impairments are also reviewed for
possible reversal al each reporting date.
For the purposes of impaimienl testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generaling unil is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets 01 groups of assets.
For impairment testing of goodwll, the goodwill acquired in a business combination is, from the
acquisition date, alk)caled lo each of the cash-generating units that are expected lo benefit from
the synergies of the combination, irtespeclive of whether other assets or liabilities of the chaTity
are assKJned lo those units.
Donation$ and lega¢ie$
Unreslricled Total Funds Unrestricted Tol81 Funds
Funds
2024
Funds
2023
Donatlons
Donations
Gift Aid
66,124
13,499
66,124
13,499
69,234
13,537
69,234
13,537
Legacies
Legacies
13,000
13,000
Grants
Grants receivable
3,885
3,885
92,623
92,623
86,656
86,656
10

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements (cpnlinuedj
Year ended 31 December 2024
Charitable actlvlties
Unrestricted Total Fund5 Unrestricted Total Funds
Funds
2024
Funds
2023
Fundraising events
Sundry income
5,293
539
5,293
539
5,686
1,134
6,820
5,686
1,134
5,832
5,832
6.820
Sundry income consists of VAT reclaimed under the Listed Places Of Worship Grant S¢heme
and sundry ￿mpensatIon payments.
other trading activltles
Unreslricled Total Funds Unreslricled Total Funds
Funds
2024
Funds
2023
Hall lets
Advertising income
29,682
490
29,682
490
26,540
810
26,540
810
30,172
30,172
27,350
27,350
Investment Income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Deposit account interest
Investors Trust interest
Income fund dmdends
777
777
10,399
11,176
258
10,657
11,435
259
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Deposf( account interest
Investors Trust interest
Income fund dividends
566
566
8,666
9,232
209
8,874
215
9,446
11

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements iconllnuedl
Year ended 31 December 2024
Expenditure on charftable actlvltles by fund type
Unrestrided
Funds
Restricted Totsl Funds
Funds
2024
Charitable activities
Support costs
2,039
123,979
126,018
2.039
123.979
126,018
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Charitable activities
Support costs
874
116,208
316
1,189
116,208
117,082
316
117,397
Expanditure on charttable activities by activity type
Activi(ies
undertaken
directly Support costs
Total funds
2024
Totsl fund
2023
Charitable activi(ies
Governance costs
2,039
120,248
3,731
122,287
3,731
113,820
3,577
2,039
123,979
126,018
117,397
10. Anatysls of support costs
Charitable
Activities Total 2024 Total 2023
Staff costs
Premises
General office
Governance costs
Ministries and mission
Presbytery dues
Organ and music expenses
Fabric expenditure
Depreciation
other expenses
13,284
31,376
334
3,732
51,749
1,289
2,014
11,823
3,986
4,392
123,979
13,284
31.376
334
3,732
51,749
1,289
2,014
11,823
3,986
4,392
12,330
23,596
938
3,576
50,512
1,289
1,714
12.614
4,898
4,741
116,208
123.979
11. Net gains on investments
Unreslricled
Funds
ReslTlCted Total Funds
Funds
2024
Gainslllossesl on investments
1,733
1,776
12

Castlehill Parish Church of Scotland Ayr
Notss to the Financlal Statements {contlnu•d)
Year ended 31 December 2024
11. Net gain5 on investments (¢onUnvÈdJ
Unreslrided
Funds
Rg$lricted Total Funds
Funds
2023
Gainsl{lossos1 on investments
6,932
176
7,108
12. Not incom•
Nel income is stated after chargingllcredilingl..
2024
2023
D8precialton of tangible fi'xed assets
3,986
4,898
13. Indapondant axamlnation fegs
2024
2023
Fees payable to the independent examiner for..
Independent examination of the financial slalgments
Other assurance services
1,716
2,016
3,732
1,560
2,016
3.576
14. Staff costs
The total stsff costs and empbyee benefits for the reporting period are analysed as follc)ws'.
2024
2023
Wages and salaries
13,284
12.330
The average head count of employees during the year was 212023.. 21. The average number of
fUl￿tIMe equNalent employees during the year 1$ analysed as follows.
2024
No.
2023
Administration staff
No employee received empbyee benefts of more than £60,000 duTing the year12023.. Nill.
15. Trustee remuneration and expenses
who is a member of the Kirk Session received £1,51012023 -
e services.
During the year
£1,650) for providing bead
There were no expenses paid to truste8s during the year.
13

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements (tontlnued)
Year ended 31 December 2024
16. Tanglble flxed a$$ets
Plant and
machinery Equipment
Total
Co$t
At 1 January 2024
Additions
31.736
1,254
2,015
33.751
1.254
35.005
At 31 December 2024
32,990
2,015
Depreciation
At 1 January 2024
Charge lor Ihe year
At 31 December 2024
17,394
3.898
21,292
19.058
3,986
23,044
88
1.752
Carying amount
At 31 December 2024
11,698
14,342
263
11,961
Al 31 December 2023
351
14,693
17. Investments
2024
2023
Investors Trust In￿me Fund 1
Investors Tru51 Income Fund 2
Investors Trust Income Fund 3
21,368
170,313
4,756
196,437
21,175
168,T13
4.713
194,661
At the balance sheet dale there were unrealised losses on investments of £20,758 12023
£22,534). The historic cost of the investments is £217,19512023- £217,195).
18. Creditors: arnounts falling due within one year
2024
2023
AGcruals and deferred income
Social securty and other taxes
504
573
504
1.077
14

Castlehill Parish Church of Scotland Ayr
Notes to tho Financial Statements (conlinued)
Year ended 31 December 2024
19. Analysls of charltablo funds
Unrestricted funds
At
1 Jan 2024
Gains and
At
losses31 Dec 2024
Income Expenditure
Transfers
General fund
Designated fabric
fund
Designated
PUTP05es fund
General reserve
fund
184,809
127,152
{114,4731
1,540
199,028
20,177
10.921
19,5061
193
21,785
5,914
1.730
12,0391
5,605
65,188
276,068
65,168
139.803
{126,0181
1,733
291,586
At
1 Jan 2023
Gains and
Al
losses 31 Dec 2023
Income Expenditure
Transfers
General fund
Designated fabric
fund
Designated
purposes fund
General reserve
fund
186,014
113,269
1105,8591
114,774}
6,159
184,809
4,616
11,588
110,7951
13,995
773
20,177
1,141
5,201
14281
5,914
65,168
256.939
65,168
276,Q68
130,058
1117,0821
17791
6,932
Designated Fabric Fund - funds sel aside for the maintenance of chU￿h property.
Designated Purposes Fund - funds sel aside for specrfic projects which are short leTm in nature
and do not merit the creation of individual funds.
15

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements {contlnu8d)
Year ended 31 Decembor 2024
19. Analysls of charltable funds {¢ontinu6d)
Restricted funds
Al
1 Jan 2024
Gains and
At
losses 31 Dec 2024
Income Expondilure
Transfers
Youth Church
Fund
Music and flower
fund
1.426
259
43
1,728
572
572
1.998
259
43
2,300
At
1 Jan 2023
Gains and
At
losses 31 Dec 2023
Income Expenditure
Transfers
Youth Church
Fund
Music and flower
fund
571
215
13161
780
176
1,426
572
572
1,143
215
13161
780
176
1,998
Youth Church Fund - funds set aside for the expendf(ure of the Youth Church.
Music and Flower Fund - this fund provides music material for the choir and flowefs for display
dLFring worship on weeks where there is no donor.
20. Analysls of net assets betwe&n funds
Unreslricled
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Cuirent assets
Creditors less than 1 year
Net assets
11.961
278,246
11.0771
289.130
11,961
283.002
11,0771
4,756
4,756
293,886
Unrestricted
Funds
ReStr￿ted Totsl Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
14,693
261,879
1504)
278,068
14,693
263,877
15041
278,(E6
1.998
1,998
16

Castlehill Parish Church of Scotland Ayr
Notes to the Financial Statements (conllnu
Year ended 31 December 2024
21. Mlnlster's stipend
All Church of Scotland congregations contribute lo the National Stipend Fund which bears the
cost of all ministers, stipends and employer's contributions for national insurance, pension and
housing and loan fund. Ministers, stipends are paid in accordance with Ihe national stipend scale,
which is related to years of service. For the year under review the minimum slipenij was £31,642
and the maximum stipend in 5th and subsequent years ()f service £38,884.
22. Volunteers
In common with 811 Church of Scotland congregations the Church benefits from the contribution
made by volunteers who gThie their lime and talents willingly for the benefrt of the Church. The
areas of cong￿gatIonal life which rely on the contribution of volunteers are many and varied and
much of the activity would be unable lo continue were il not foi the commitment shown.
23. Related parties
During the year a total of £16,23012023 - £17,114} was donated lo the congregation by trustees.
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