CHARITY REGISTRATION NUMBER: SC001792 CONGREGATION REFERENCE NUMBER: 100544 Castlehill Parish Church of Scotland Ayr Unaudited Financial Statements 31 December 2025 JAMES BELL & C Chartered accountants 20 Wellington Square Ayr KA71EZ
Castlehill Parish Church of Scotland Ayr Financlal Statements Year ended 31 December 2025 Page Trustees, annual report Independent examiner's report to the trustees Statement of financial activities Statement of financial position Notes to the financial statements
Castlehill Parish Church of Scotland Ayr Trustees, Annual Report Year endod 31 December 2025 The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025. Reference and administrative datails Registered charlty name Castlehill PaTish Church of Scotland Ayr Charity registration number SC001792 Prlnclpal offlc Castlehill Parish Church 1 Old Hillfool Road Ayr Ayrshire KA7 3LW The trustees M A]exander M Calms H Cant M Forbes A Graham E Graham W Grierson M Hardie A Jack D Kerr J Macpherson J Mcclurkin L Mcclurkin L McDemott Miller S Moore M Morgan l Queen E Reid M Reid L Teer S Wyllie (Resigned 4 September 2025} (Resigned 4 September 2025} (Resigned 28 April 20251 (Resigned 1 May 2025} (Resigned 20 April 20251 (Resigned 20 April 20251
Castlehill Parish Church of Scotland Ayr Trustees, Annual Report Icontlnuodj Year ended 31 December 2025 S Christian M Gerrard D Jack L Maxwell S Slrulhers H Wilson J D Owens M Devlin M Graham A Smith G Reid Rev P Russell J Christie B Christie N Claxton E Hardie E Kelly E McKnighl C McLea C Prout ERae (Resigned 30 October 20251 IResKJned 1 December 20251 (Resigned 29 November 20251 (Resigned 26 December 20251 (Resigned 4 September 20251 (Resigned 6 July 20251 (Resigned 4 September 2025} (Resigned 20 April 20251 (Resigned 4 September 20251 {Resigned 20 April 20251 Independent examiner James Bell CA Structure, governance and management Stru¢lure. governance and management The congregation is a registered charty, number SC001792 and is administered in accordance with the terms of the Model Deed of Conslilulion and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland. Recruitment and appointment of trustees Members of the Kirk Session, the Congregational Board and the Minister are the charity Iruslees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are ¢onsidered to have the appropriate gifts and skills. The Congregational Board is appointed from within the congregation and members of the Congregation are invited to nominate individuals who are believed to have the skills and commitment to contribute lo the management affairs of the Church, lo become members of the Board. Board members are then appointed at the Staled Annual Meeting and serve for a period of three years after which they must seek re-election at the next Slated Annual Meeting. The Minister is called and elected by the congregaltron and inducted by the Presbytery of the South West. Organisalional structure The Congregational Board is chaired by the minister and meets five times in a year. Certain responsibilities are delegated to the Finance Committee and the Propety Committee as appropriate. The Kirk session which also meets five limes a year is responsible for spiritual affairs within the church. Risk management The principal risk is that of an ageing congregation. This may lead to difficukies in getting volunteers for various tasks in the future.
Castlehill Parish Church of Scotland Ayr Trusteos. Annual Report (continuedj Year ended 31 December 2025 Objectlves and actlvltles The Church of Scotland is Trinilarian in doctrine, Refom)ed in tradition and Presbyterian in policy. It exists to glorify Grxj and to work for the advancement of Christ's Kingdom throughout the world. As 8 national Church, il acknowledges a distinctive call and duty to bling the ordinances of religion lo the people in every parish of Scotland through a territorial ministry. It ¢Owoperales with other Churches in various ecumenical bodies in S¢otland and beyond. Within Casdehill Church, ordinary Servi$ of Worship are held each Sunday morning wth additional services throughout the Christian Year, for example al Easlei and Christmas, and occasional evening services are offered. These services are open lo everyone. The Church seeks lo provide spiritual care and rites of passage for a communty of 10,500 people within ils boundaries, and on average perfomis funeral services and bereavement care for 50-70 bereaved families in its midst wthin any one year. Achievements and perfom)an¢g All setvi¢es and activities have been taking place during the year. We are keen lo have Youth Church open when children attend. We continue lo live stream Sunday services and a good number of people access this on You Tube and FacebcK)k via the church website. A bunny hunt was held at Easter and was a popular event. A Warm Space event was held on Thursday aflernoons. It was hoped this would help people be somewhere wami and in company and perhaps save heating their homes during this lime. Anyone from the congregation or community was welcome lo attend. There were a number of activrties available or people could just meet and ch81 over tea and biscuits. The church continued lo be a Foodbank collection point for members of the Congregation and the communty to hand in doaations and on Friday mornings is a distribution point for South Ayrshire Foodbank. Financial review Principal funding sources The principal source of income for the Church maInS the offerings from members. In 2025 this amounted lo £54,22812024 - £55,260). Gift aid of £14.54012024 - £13,499) was received in the year. Our income was mainly from standing order payments and FWO envelopes from members. Outside organisalions used our halls which brought extra income each month. Investment policy All investments are held wf(h the Church Of Scotland Investors Trust in order lo preserve funds whilst also producing a regular income. In the 12-month period to 30 September 2025 the funds delivered a totsl return of 7.58Qh which outperformed their benchmark return of 3.700/0. The funds have continued to delweT returns over the long term which are better than that of the benchmaik against which the funds are measured. Al the balan sheet dale there were unrealised losses of £14,897 12024 unrealised losses of £20,758).
Castlehill Parish Church of Scotland Ayr Trustees, Annual Report (conllnugdl Year ended 31 December 2025 Flnanclal review IntinUe¢l) Reserves policy 11 is the Trustees, policy lo hold Teserve5 of approximately six months expenditure excluding reslricled funds and designated funds. Al the year end the Church held unrestricted funds of £286,171 of which £13,010 had been designated for the Fabric Fund and £19,034 for the Designated Purposes FLtnd. The balance of £254.127 Tepresents more than six months expenditure. The Church also held restrided funds tolalling £2,341 which have been provided for the purposes specified in the notes lo the accounts. The trustees. annual report was approved on 17 March 2028 and signed on behaK of the board of trustees by". M Devlin Trusteg
Castlehill Parish Church of Scotland Ayr Independent Examiner's Report to the Trustees of Castlehill Parish Church of Scotland Ayr Year ended 31 December 2025 I report to the trustees on my examination of the financial statements of Castlehill Parish Church of Scouand Ayr I'lhe charrtll for the year ended 31 December 2025. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the financial statements in accordance wf(h the requirements of the Charities and Trustee Investment (Scotlandl Act 2005 (the '2005 Acl'l and the Charf(ies Accounts (Scollandl Regulations 2006 las amended). You are satisfied that your charity is not required by charity law lo be audited and have chosen instead to have an independent examination. I report in respect of my examination of the ¢hariVs financial statements as carried out under section 44{111¢l of the 2005 Act. In carrwng out my examination I have followed the requirements of Regulation 11 of the Charities Accounts (Scollandl Regulations 2006 las amended). Independent examlner's statement Since the Charity has prepared ils accounts on an accruals basis your ex8miner must be a member of a body listed in Regulation 11121 of the Charities Accounts Iscollandl Regulations 2006 las amended). I can confirm that l am qualified to undertake 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 giwng me cause to believe that in any material respect.. accounting record5 were not kept as re4uired by section 44111{al of the 2005 Act and Regulation 4 of the Char(ties Aecounls (Scollandl Regulations 2006 las amended)., or the financial stslements do not accord with those records., or the financial statements do not compty wth the accounting requiremanls of Reg%Jlalion 8 of the Charities Accounts {Scotlandl Regulations 2006 las amended). I have no ¢on¢erns and have come across no other matters in conne¢lion wrth the examination lo which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. mesB IICA Independent Examiner James Bell & Co 20 Wellinglon Square Ayr Ayrshire KA7 1EZ 17 March 2026
Castlehill Parish Church of Scotland Ayr Statement of Financial Activities Year ended 31 December 2025 2025 Restricted funds Total funds 2024 Unrestrieted funds Total funds Note Income and endowmgnts Donations and legacies Charitable activities Olhei trading a¢livilies Investment income 90.033 7,467 31,056 11.099 90,033 7,467 31,056 11,357 92,623 5,832 30,172 11,435 258 Total income 139.655 258 139,913 140,062 Expenditure Expenditure on charitable aclivrties Total axpgnditure 150,789 359 151,148 151,148 126,018 126,018 150,789 359 Nel gains on investments 11 5.719 142 5,861 1,776 Not {gxpenditurellincome and net movement in funds 15,4151 41 15,374} 15.820 Recon¢lllatlon of funds Total funds brought forward Total funds carrfed forlvard 291,586 286,171 2,300 2,341 293,886 278,066 293.886 288,512 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive fiom continuing aclwities. The notes on pages 8 10 17 forrn part of th•s# flnanelal statements.
Castlehill Parish Church of Scotland Ayr ststement of Financial Position 31 December 2025 2025 2024 Nota Flxed assets Tangible fixed assets 16 15.694 11,961 Current assets Investments Cash al bank and in hand 17 202,298 70,675 196,437 86,565 272,973 283,002 Creditors: amounts falllng du• wtthin ona yoar Net current assets 18 155 1,077 272,818 281,925 Total assets less current Ilabllltles 288,512 293,886 Nat assets 288.512 293,886 Funds of the charity Restricted funds Unrestricted funds 2,341 286,171 288,512 2,300 291,586 Total charity funds 19 293.886 These financial slalemenls were approved by the board of Iruslees and aulhoiised for issue on 17 March 2026, and are signed on behalf of the board by.. l Queen Trustee M Devlin Trustee The notes on pages 8 to 17 fomi part of these finan¢lal statements.
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements Year ended 31 Decemb8r 2025 General informatlon The chaTity is a public benefit entity and a registered charity in Scotland and is unincorporaed. The address of the principal office is Castlehill Parish Church, 1 Old Hillfoot Road. Ayr. K47 3LW, Ayrshire. Statement of compliance These financial slalements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland., the Statement of Recommended Practice applicable to ¢harilies preparing their accounts in accordan¢e wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 10211 and the Charities and Tiuslee Investment IScolland} Act 2005 and the Charty Accounts Iscollandl Regulations 2006 las amended). Accounting policies Ba$1$ of preparation The financial slalemenls have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through in¢ome or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no materi81 uncertainties about the chartys abilty to continue. Judgements and key sources of estlmatlon uncertainty The preparation of the financial statements requires management to make judgements, eslimales and assumpb'ons that affect the amounts reported. These estimates and judgements are conlinualty reviewed and are based on experience and other factors, including expectations of future events that are believed lo be reasonable under the circumstances. Fund accounting Unreslricled funds are available for use at the discretion of the trustees to further any of the chariws purposes. Designated funds are unrestricted funds earmarked by the Iruslees for particular future project or commitment. Restricted funds are subjected to restri¢lions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes.. restricted income funds or endowment funds.
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements (¢oitrtinuedJ Year ended 31 December 2025 Accountlng pollcles (conllnued) Incoming resources All incoming resources are in¢ludecl in the statement of financial activities whèn entitlement has passed to the charity,. il is probable that the economic benefits associated wth the transaction will flow lo the charity and the amount can be reliabty measured. The foltowing specific policies are applied to particular categories of income.. income from donatnS or grants is recognised when there is emdence of entitlement to the gift, receipt is probable and its amount can be measured Teliably. legacy income is recognised when receipt is probable and enlitiement 1$ estsblished. income from donated goods is meaSUd at the fair value of the goods unless 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&ognised in the a¢¢ounts when received rf the value can be reliably measured. No amoun15 are included for the Ctx)Iribulion of general volunteers. in¢ome from ¢ontracts for the supply of services is recognised wlh the delivery of the contracted service. This is classffid as unrestricted funds unless there is a contractual requirement for (( to be spent on a particular Purpose and relumed if unspent, in which case it may be regarded as restricted. Resources expended Expenditure is re¢ognised on an accruals basis as a liabilty is incurred. Expenditu includes any VAT which cannot be fulty recovered, and is classrfied under headings of the statement of financial activf(ies lo which it relate5'. expenditure on raising funds includes th8 Costs of all fundraising activities, events, non- charitable trading acliwlies, and the sale of donated goods. expenditure on charrtable activities includes all costs incurred by a charity in undertaking acliwties that further ils Charitable aims for the benefit of ils beneficiaries, including those support costs and costs relating lo the govemance of the charity apportioned to charitable acliwti&s. other expenditure includes all expenditure that is nef(her related lo raising funds for the charity nor part of f(s expendf(ure on charitable actmties. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly lo that activity. Shared costs are apportioned between the adivf(ies they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded * cost, and subsequenlty staled al cost less any accumulated depreciation and impaimenl 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 impairment losses.
Castlehill Parish Church of Scotland Ayr Notes to the Financial Ststements {continued) Year ended 31 December 2025 Accounting policies (tothrnuÈd) Tangible assets {coniinuedJ An increase in the carryng amount of an asset as a resuk of a revaluation, is recognised in other recognised gains and losses, unless f( reverses a charge for impairment that has previously been recognised as expendi(ure within the staloment of financial aclivilies. A decrease in the carrying amount of an asset as a result (rf revaluation, is recognised in other recognised gains and losses, except to which il offsets any previous revaluation gain, in which ¢ase the loss is shown within other recognised gains and losses on the statement of financial aclivilies. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset. less ts residual value, over the useful economic lrfe of that asset as follows.. Plant and machinery Equipment 250A reducing balance 25QA reducing balance Impairment of flxed assets A review for indicators of impaim)enl is carried out at each reporting dale, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments afe also reviewed for possible reversal at each reporting date. For the purposes of impaiment testing, when il is not possible lo estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the castr generating unil lo which the asset belongs. The CaShenerating unil is the smallest identifiablo group of assets that includes the asset and generates cash inflows that largely independent of the cash Inflows from olhef assets or groups of assets. For impaimenl lesling of goodwill, the goodwill acquired in a business combination is, from the acquisition dale, allocated lo each of the cash-generating units that are expected lo benefit from the synergies of the combinatic, irrespective of whether other assets or liabilrties of the charity are assigned lo those units. Donatlons and1gga¢lgs Unrestricted Total Funds Unrestricted Total Funds Funds 2026 Funds 2024 Donatlons Donations Gift Aid 73,313 14,540 73,313 14,540 66,124 13,499 66,124 13,499 Legacies Legacies 2,000 2.000 13,000 13,000 Grants Grants receivable 180 180 90,033 90,033 92.623 92,623 10
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements (¢ontiniredJ Year ended 31 December 2025 Charftable activitias Unrestricted Totsl Funds Unrestricted Total Funds Funds 2025 Funds 2024 Fundraising events Sundry income 5,133 2,334 5,133 2,334 5,293 539 5,293 539 7,467 7,467 5,832 5,832 Sundry income consists of VAT reclaimed under the Listed Places Of Worship Grant Scheme and an insurance claim. Oiher trading activities Unrestricted Totsl Funds Unrestricted Total Funds Funds 2025 Funds 2024 Hall lets Advertising income 30,396 660 30,396 660 29.682 490 29,682 490 31,056 31,056 30,172 30,172 Investmant income Unrestricted Funds Restricted Total Funds Funds 2025 Deposit account interest Investors Trust interest Income fund diwdends 700 700 10,399 258 10,657 11,357 11,099 258 Unrestricted Funds Reslricled Total Funds Funds 2024 Deposit account interest Investors Trust interest Income fund dmdends 777 777 10,399 258 10,657 11,435 11,176 259 11
Castlehill Parish Church of Scotland Ayr Notes to the Financial Ststements {¢ontintsed) Year ended 31 December 2025 Expendlture on charitable activlties by fund type Unreslricled Fund$ Reslricled Total Funds Funds 2025 Charitable activities Support costs 3,421 147,368 3,421 147.727 359 1 $0,789 359 151,148 Unrestricted Funds Restricted Total Funds Funds 2024 Charttable activities Support costs 2,039 123,979 2.039 123,979 126,018 126,018 Expendlture on charilable a¢tivities by activity type Activi(ies undertaken directly Support costs Total funds 2025 Total fund 2024 Chaitsble activrties Governance costs 3,421 143,826 3,901 147,247 3,901 151,148 122,287 3,731 126.018 3,421 147,727 10. Analysis of support costs Charrtable ActtIeS Total 2025 Total 2024 Staff costs Premises Gener81 office Governance costs Ministries and mission Presbytery dues Organ and music expenses Fabric expendi(ure Professional fS Depreciation Other expenses 12,906 42,067 680 3,900 62,372 2,046 2,472 11,370 503 5,231 4,180 12,906 42,17 680 3,900 62,372 2,046 2,472 11,370 503 5,231 4,180 13,284 31.376 334 3,732 51.749 1,289 2,014 11,823 3,986 4,392 123.979 147,727 147,727 12
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements (condnued) Year ended 31 December 2025 11. Net gains on invoslrnents Unrestricted Funds Reslricled Total Funds Funds 2025 Gainslllossesl on investments 5,719 142 5,881 Unrostricted Funds Restricted Total Funds Funds 2024 Gainslllossesl on investments 1.733 43 1,776 12. Net lexpenditurellincome Nel lexpenditurellincome is stated after ¢hargingllcfedtting}' 2025 2024 Depreciation of tangible fixed assets 5,231 3,986 13. Independent examlnatlon fees 2025 2024 Fees payable to the independent examiner for.. Independent examination of the financial slalements Other assurance services 1.830 2,070 3,900 1,716 2,016 3,732 14. Staff costs The total staff costs and employee benefits for the reportTng peri¢xl are 8nalysed as follows.. 2025 2024 Wages and salaries 12,906 13,284 The average head count of employees during the year was 2 12024.. 21. The average number of full-tsme oquwalenl employees during the year is analysed as follows.. 2025 No. 2024 No. Administration staff No employee received employee benefrts of more than £60,000 during the year12024.' Nil). 15. Trustee remuneration and exponses During the year Mrs Linda Telfer who is a member of the Kirk Session received £960 12024 £1.5101 for providing beadle services. There were no expenses paid lo trustees during the year. 13
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements (¢onlinvtr Year ended 31 December 2025 16. Tangible flxod a$$ots Plant and machinery Equipment Total Cost At 1 January 2025 Addilions 32,990 8,964 2.015 35,005 8,964 43,969 At 31 December 2025 41,954 2.015 Depreciation At 1 January 2025 Charge for the year At 31 December 2025 21,292 5,165 1.752 66 23,044 5,231 26,457 1,818 28,275 Carrying amount At 31 December 2025 15,497 11,698 197 15.694 At 31 December 2024 263 11,961 17. Investments 2025 2024 Investors Trust Income Fund 1 Investors Trust Income Fund 2 Investors Trust Income Fund 3 22,005 175,395 4,898 202,298 21,368 170.313 4,756 196,437 Al the balance sheet dale there were unrealised losses on investments of £14,897 12024 £20,758). The historic cost of the investments is £217,19512024- £217,195). 18. Creditors: amounts falling due wlthln one year 2025 2024 Accruals and deferred income Social security and other taxes 504 573 155 155 1.077 14
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements (contrnu¢d) Year ended 31 December 2025 19. Analysis of charitable fund5 Unrgstricted funds Al 1 Jan 2025 Gains and At losses 31 Doc 2025 Income Expendihjre Transfers GeneTal fund Designated fabric fund Designated purposes fund General reseNe fund 199,028 123,763 1128,5511 113,000) 5,719 188,959 21,785 10,842 119,6171 13,010 5,605 5,050 14,6211 13,000 19,034 65,168 65,168 286,171 291,586 139,655 {150,7891 5,719 At 1 Jan 2024 Gains and At losses 31 Dec 2024 Income Expendrture Transfers General fund Designated fabric fund Designated purposes fund General reserve fund 184,809 127, 152 1114,473} 1,540 199,028 20,177 10,921 {9,506} 193 21,785 5,914 1,730 (2,0391 5,605 65,168 276,068 65,168 291,586 139,803 1126,0181 1,733 Designated Fabric Fund - funds set aside for the maintenance of church propety. Designated Purposes Fund funds set aside for specrfic projects which are short lemi in nature and do not merit the creation of indwidual funds. 15
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements (¢ontrnued) Year ended 31 December 2025 19. Analysis of charftable funds IntInued) Restrlcted fund$ At 1 Jan 2025 Gains and At losses 31 Dgc 2025 Income Expenditure Transfers y¢th Church Fund Music and flower fund 1,728 258 142 2,128 572 {3591 13591 213 2.300 258 142 2,341 At 1 Jan 2024 Gains and Al losses 31 Dec 2024 Income Expenditure Transfers Youth Church Fund Music and flower fund 1,426 259 43 1,728 572 572 1.998 259 43 2,300 Youth Church Fund - funds sel aside for the expenditure of the Youth Church. Music and Flower Fund - this fund provides music material for the choir and flowers for display during worship on weeks where there is no donor. 20. Anatysis of net assets between funds Unrestred Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Creditors less than 1 year Net assets 15,694 268,075 11551 283,614 15,694 272,973 1155} 288,512 4,898 4,898 Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Net assets 11,961 278.246 11,0771 289,130 11,961 283,002 11,0771 293,886 4,756 4,756 16
Castlehill Parish Church of Scotland Ayr Notes to the Financial Statements iconllnued) Year ended 31 December 2025 21. Ministerfs stipend All Church of Scotland congregations contribute lo the National Stipend Fund which bears the cost of all ministers, stipends and employerfs contributions for national insurance, pension and housing and loan fund. hAinislers' stipends are paid in aceordance with the national stipend scale, which is related lo years of service. FOT the year under Teview the minimum stipend was £32,433 and the maximum stipend in 5th and subsequent years of service £39,856. 22. Volunteers In common with all Church of Scotland congregation5 the Church benefits from the contribution made by volunteers who gThie their time and talents willingly for the benefit of the Church. The areas of congregational lrfe which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were il not for the ¢ommilmenl shown. 23. Related partles During the year a total of £16,47012024 - £16,230) was donated to the congregation by trustees. 17