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 Te￿er
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 I￿ntinUe¢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 donat￿nS 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 meaSU￿d 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 CaSh￿enerating 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
Act￿￿tIeS Total 2025 Total 2024
Staff costs
Premises
Gener81 office
Governance costs
Ministries and mission
Presbytery dues
Organ and music expenses
Fabric expendi(ure
Professional f￿S
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
42,1￿7
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 I￿ntInued)
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
Unrestr￿ed
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