THE CHURCH OF SCOTL KINGCASE PARISH CHURCH, P STWICK TRUSTEES REPORT AND CONGREGATIONAL ANNUAL A COUNTS ,Ill 111 I YEAR ENDED 31. DECEMBE 2025 cOnggational Reference Numlxr: 1005 Scottish Charity Register Number. SCOOI
Trustees Annual Report Year ended 31 December 20 The Trustees present the annual report and accounts for Pre Church for the year ended 31st December 2025. twick Kingcase Parish Reference and Administrative Inforniation Chanty Name Kingcase Parish Chu Prestwick ch of Scotland, Charity Registration Number SC001940 Congregation Referen Number 100587 Contsct Address Church Offi 11 Waterloo Road Prestwick KA9 2AA Email: Webstte: Trustses The following sep4ed as Trustees during the year ended 31 mber 2025. Kin case Kirk Session The Kirk Session has reduced in number, from 48 Eklers reco end of2025. in 2024 to 43 at the Stuart Arthur Linda Bryson Helen Duncanson ' Evel n Gibson Ann Jess Jean Mccallum Gordon Macdonald 'Janice Babln James Campbell Sandra Dunn Linda Harding Ella Kerr Nan Mccrae Moira Macdonald JOY Blyth Bryce Donaldson Jery Ferguson Norma Hull Jane Lamb Stuart Mccrae Alastair Mclntyre John Bryson Rita Donaldson Margaret Frame Norman Hull Nigel Lamb -Stan JWcCullo¢h Jillian Mclntyre kEEE Moyra Michie Margaret Mullen Joyce Pringle Kenneth Sindair Linda Stevenson Revd. lan Wiseman Jan Miller Irene Naim Elsbeth Purves Anna Smith Elizabeth Syme Susan Mills Irene Pimentel -Alhari Rennie lan Steven Thomas Thomson Irene Muir Elaine Pine Diane Scott Irene Stevens illiam Tra ner "ReSIed{l)- Se&*fflber'25 Emeritus 11)- Navemb8r'25 - FeL>ruary 25 8nd October'25 of ftransfer(1}- F8y'25
Princi al Office Bearers Ministsr: Revd. lan Wiseman Session Clerk: Elizabeth Syme Church Treasurer: lan Steven CA Treasurer Independent Examiner: lain Gemmell CA Bankers: Bank of Scotland 123 High Street Ayr KA7 1QT
Prestwick Kingcase Parish Chur Trustees Annual Report Year Ended 31 December 2025 Governance. Structure and Management 1 Governin Document Kingcase Parish Church is administered in accorda Constitution of the Church of Scotland, and within the o laws, rules. and regulations of the national Church. wtth the Unttary rall framework of the 2 Trustees The members (Elders) of the Kitk Session are the Charity is 'called" and elected by the Congregation and ord Presbytery of the South West. The Kirk Session is made Elders who are chosen from those Church members who the appropriate abilities and skills for the temporal and sp Church. Eldership is Yor life.. rustees. The Minister inedlinducted by the p of the Minister and re considered to have ritual oversight of our anisational strUcre Meetings of the Kirk Session are chaired by the Minister as Following the adoption of the Unitary Constitution, a new st of purpose Teams was introduced to take account of th responsibilty for the temporal as well as the spiritual affairs Teams are responsible diredy to the Kirk Session for the r The Kirk Session has four main meetings each year, wtth ad called as required. It is likely, that in fijture. the number of given the potential addttional business falling on the consequence of the adoption of the Unttary Constitution. Session are well atlended, and business is conducted effici oderator. ucture taking the form Kirk Session taking of the Church. These mits each covers. itional meetings being eetings will increase Kirk Session as a Meetings of the Kirk ntly. Obj8ctiv8s and Activiti•s 1 Ob'ectives As part of the Church of Scotland. Kingcase Parish Church and to work for the advanment of Chrisvs Kingdom in our the world. The Church of Scotland is Trinitarian in doctrine. Refomi Presbyterian in its organisation. As a national church, it ackn call and duty to bring the essential points of the Christian re every Parish in Scotland through a territorial ministry - It c(ioperates with other churches and ecumenical bodies lo beyond. exists to glorify God, arish and throughout in its tradition, and wledges a distinctive igion to the people in rch in every Parish.. ally. in Scotland and
2 Activities In addition to Church services. our halls and facilities are w comprehensive Choi of varied social activities. Most of th open to the local communty. catering for all age groups. Art Group Ayr & Presiwick Ttefoil Guild Beavers Bible Study Group Circle of Care Classic Car Group Cubs Funday Sunday Club Keep Frfi Men's Club Pilates Prayer Group Tai Chl Toll TtyJdlers' Group Zumba 11 used, offering a activities offered are Ayrshire Fid Brownies a Ccgnthve S Guild MuS&m Scouts Yoga le Orchestra d Rainbow Guides mulats'on Group NHS ement Gratitude is recorded to the Fellowship and H05Pttality tea and organisation of social events throughout the year. They Drive, Congregational VE Day lunch, Summer Fete, Harve Christmas Fayre. for their involvement ave included.. Beetle t Lunch, and Musical Achievemonts and Perfomiance 1 Attendance AttendanS at Sunday Worship number regularly between Sacrament of Holy Communion was offered on six occasio with an average attendan between 90 to 100 members. to 80 members. The throughout the year The Circle of Care Service held on 7 September and the Service, on 14 DeMber, offered all who attended the reflection, thanksgiving. and fellowship. nnual Remembering opportunity of quiet The Joint Children's Summer Holiday Club with St Nic Kingcase from 11-14 August. has contributed to the encou number of Children and families joining with the congregatio age family seivices. olas Church held in aging increase in the to celebrate our All- Sincere thanks are extended to both the Pastoral Care te Families team for their ongoing commitment to the work wit m and Children and in these areas. Prestwick KingSe St. Nicholas Guild dedicab'on service t September 2025, at Kingcase. The Guild meet each programmed year which Cornmen October 2025. Meeti Kingcase on a Wednesday and St. Nicholas on a Thursday heatthy membership and very good weekly attendans. financially until the deferred union takes place and unts'l Capitation Fees and financial retums separately operating numbers. In all other aspects they are operating jointly. The j are delighted wtth the way the group is progressing. place on Sunday 14 k throughout their gs alternate beeen aftemoon. There is a e Guilds will not join then each will send nder separate charity int Leadership Team
The fortnightly online Ministry of Music services offered vi January 2025. The seIS created in the Autumn of 202 an opportunty to be inspired with hymns, prayer and frie are expressed to the 4 former team members. Zoom came to end in during Covid, enabled dship. Grateful thanks Youth organisations meet weekly in our church halls: nu 2025 are.. 4th PreSIck Rainbows: 18 girls (aged 4-7). with 3 Fully Trained Leaders, 3 Leaders and 1 Guide. 4th Prestwick Brownies: 16 girls (aged 7-10), 3 Fully Trained Leaders, 3 Leaders and 1 Guide. All Young Leaders and Adults have attained their Congratulations are extended to the two young leaders wh 18 years of age and are beginning their adu leader trainin bers registered during Unit Helpers, 3 Young nit Helpers, 3 Young afe Spa, training. have rentlY turned 12th Ayrshire {Kingcase) Scout Group :_ 16 Beavers (aged 6-7) 12 Cubs (aged 8-10), numbers have increased from 8 Scouts (aged 10-12), 9 Explorers (aged 14-18) 10 Adult leaders 024. 2 Roll Our church membership as of 31 December 2025 has decr The decrease sadly was due to the deaths of 13 members t 2 members requesb'ng Certificate of Transfers. ased from 352 to 337. roughoutthe year and 3 General Revd. lan Wiseman, our Minisler, leads Sunday Worship. received and his pastoral work assiduous and muth app there was one baptism. and eleven funerals conducted. His preaching is well ciated. During 2025. The Minister and Elders cary out a considerable number of Church members re1ve a visit prior to each of the f Services. In addition. each member receives a copy of th °Grapevine.° isits within the Parish. ur main Communion Church's magazine Sincere thanks are recorded to our Pastoral Care team, fo offered by them to include addrtional visits where possibl hospitals and nursing homes. Grateful appreciation is exp Black. for her ongoing support and Servi within the Pasto Home Communion to aged or infirm members who are un worship. the ongoing support to members in local ssed to Revd Sandra I care team. Offering ble to attend Church CD recordings of weekly Sunday ServIS are created and d There is a weekly volunteer transport rota which operates to elderly or disabled to Church as required. stributed. ring members. mainly
Our duty teams have continued throughout 2025 to offer members and visttors attending Sunday worship. wami welcome to all Over the year, the Church's mission has been enhanced by who organise. rry through or help provide a rich program and fund-raising activtties and events, not only for mem communty. and for all ages. he efforts of members e of religious, social, rs but also for our Overall, Kingcase Church is in gix)d heart, spirrtually and so self-sufficient. We have much to rejoice about. ially, and is financially 4 The Future As members of Kingcase we look forward in fatth to support members and our communty. and to advan Christ's King ur Minister, serve our om here in Prestwick. 5 Financial Review Church Income dropped from £137,611 in 2024 to £110,91 must be remembered that we did receive a substantial legacy o we have withdrawn £31,000 from the Cuthbertson Bequest i these eXptIOnal items from each year then it shows that inco £79,910 compared to £112,213, a reduction of £32,303 or 28.8 income is Gift Aid donations. the FWO and the Open Plate. Th ttems decreased from £52,471 to £48,870 a drop of £3,601 or there were good incomes from lets of our premises of £11.30 Fund of £5.824. On the expenditure side our contributions to Giving to Gro £50.344 in 2024 to £47.257 in 2025. Heating and lighting cost from £6,450 to £7,611 in 2025. Wrth regard to our propety we projector in the church and attached an electric charger to th withdrawn from the Cuthbertson Bequest to fijnd these items. The above resulted in a surplus of £4,551 wmpared to the defi in 2025. However it £25,398 in 2024 and 2025. If we remove e in 2025 dropped to o The mainstay of our income from these 3 6.9¥0.On the positive and from the Efforts have reduced from continue to rise. Up placed the overhead manse. Money was it of £24,288 in 2024. The Trustees of the Cuthbertson Bequest reported that the investment at 31 $t Dember 2025 was £88,907. This compares Dember 2024. The Bequest generated an income of £3,139 £3.437 in the previous year. cApital value of the 0£113.157asat31st in 2025 compared to 6 Reserves Polic It is the Trustees policy to hold sufficient resenies to me including designated funds. At the end of the year the Church h of £11,865 of which £1612 is the Guild, £2.497 is the General A Fund is £7,756. current expenditure Id unrestricted funds count and the Efforts On behalf of the Trustees Elizabeth Syme Session CEerk lan Stev Treasure Date: March 2026
Kingcase Parish Church of Scotland, P tsyick. Trustees, Annual Report (continued) Year Ended 31 December 2025 statement of Trustees, Responsibiliti The members of the Kirk Session must prepare financial ststem detsil to enable an appreciation of the transactions of the Church The members of the Kirk Session are responsible for keeping pr which, on request. must reflect the financial position of the Chu be done to ensure that the financial statements comply with th Investment (Scotland) Act 2005. The Charities Accounts (Scotlan the Regulations Anent Congregational Finan approved by the Church of Scotland in 2007. They are also responsible for safegu Church and must tske reasonable steps for the prevention andlo other irregularities. nts which give sufficient uring the financial year. per accounting records at that time. This must Charities and Trustee ) Regulations 2006 and neral Assembly of the rding the assets of the detection of fraud and Approved by the Trustees and signed on their behalf, izabeth Syme Session Clerk March 2026
Klngcase Parish Church of Scotland, Prestimick SC 001940 Independent ExamineVs Report to the Trustees of Kingcase I report on the accounts of the charity for the year ended 31$1 D out on pages 9 to 13. arlsh Church mber 2025 which are set Respective responsibilities of trustees and examiner The charity trustees are responsible forthe pparation of the accounts i of the Charities and Tntstee Investment (Scotland) Act 2005 and the C Regulations 2006. accordance with the tetms aritie6 Accounts (Scotland) The tharity trustees consider that the audit requirement of Regulatio Regulations does not apply. It is my responsibility to examine the a¢¢oun 44{1)(c) of the Act and to state whether partrcular matters have come to 10(1){d) of the Accounts as required under section my attention. Basis of Independent examlnerfs statement My examination is carried out in accordan with Regulation 11 of the C Regulations 2006. An examination indudes a review of the accounting and a comparison of the accounts presented with those records. It als any unusual items or disclosures in the a¢¢ounts and seeks expl conceming any such matters. The procedures undertaken do not provid b8 required in an a1t and consequently I do not express an audit opin accounts. rities Actounts (Scotland) cords kept by the charity includes GonsKleration of nations from the trustees all the evidence that would n on the view given by the Independent Examinerfs statement In the course of my examination, no matter has come to my atten on l. which gives me reasonabk Gause to believe thaL in any material to keep aGGounting records in accordance with Section Trustee Investments (Scotland) Act 2005 and Regulation (Scotland) Regulations 20( and to prepare accounts vthich accord with the accountin Regulats'on 9 of the 2006 Accounts Regulations have not respect the requirements: (1)(a) of the Charities and of The Charitses Accounts records and comply with nme(or to which in my opinion, attention should be dravm in order to en of the accounts to be reached. le a proper understanding lain Gemrnell, CA 22 Briar Grove Ayr KA7 3PD Date lo March 2026
KINGCASE PARISH CHURCH OF SCOTLAND PRESrwi STATEMW OF ANANaAL AcnviTIES YEAR ENDED 31sr DECEMBER 2025 Unrestritted Restricted Funds Funds 2025 2025 Endowmen Funds 2025 Total 2025 Total 2024 note Recei 63.503.04 27.143.57 90.646.61 92,842.63 0.00 25,398.17 5,824.IKI 6,419.00 0.00 3,139.40 3,436.65 99,610.01 128,096.45 I1,3.[ 9,515.00 Le8ades ArtPAJe5f4r8EIN¥alTrfvThts Bank & Deposft Inteiest 5.824.ts) 3,139.40 30.282.97 69,327.04 RentaIofprntsts WLets Total Recei ts 80.627.04 30.282.97 110,910.01 137,611.45 ments cost5ofyrffin¥fUTh charitseN£tmI5 299.32 85.472.90 299.32 320.28 106,059.99 161,579.53 0.00 20.587.09 G¢veft*rte Costs Total Pa ments 85,772.22 20.587.09 106.359.31 161,899.81 Exces5 of Payments over Reeelpts for year before transfer5 -5.145.18 9,695.88 4.550.70 -24,288.36 Transfers 0.00 Excess of Payments over Receipts fur year -5,145.18 9.695.88 4,550.70 -24,288.36
KINGCASE PARISH CHURCH OF SCOTLAND PRES srATEMENT OF BALAN A5 AT 31ST DEmBER 2025 Unrestrirted Funds 2025 Restrirted Funds 2025 Endowment Funds 2025 Total 2025 Total 2024 Bank & POsIt Balantes Bank & Deposit Balance5 brought forward 13,010.24 2.894.47 15,904.71 40,193.07 Movement In year -1.145.18 5,695.88 4.550.70 -24.288.36 Bank & Deposit Balances forward 11,865.06 8.590.35 20,455.41 15,904.71 Investments at Market Value 88.907.$4 107.IIL70 Investments at Cost 62.346.61 The Accounts were approved by the Klrk Session on March 026. For and on behalf of the Klrk Sesslon ssion Clerk TreasUr io
KINGCASE PAR15H CHURCH OF SCOTLAND PRESTWI NOTES TO THEACCOUNTS YEAR TO 31ST DECEMBER 25 l Trustee Remuneratlon and Related Paity Trdnsactlon During the year 2 trnstees receNed total of £ 6,625.90 for providing administ services during the year. No trustees received expenses during 2024. 2 Movernent In Funds As at 01.01.25 Receipts atNe and cleaning Asat 31.12.25 Payments Transfers Unrestrirted Funds General Fund Efforts Fund Desnated Guild Fund Designated Sunday Funday aub 3.196.70 7.939.(X) 1.856.06 18.48 13,010.24 66,512.(kl 5,824. 2.291.LM) 83.211.5 I6.c0. .6,000.00 2,497.21 7,756.04 1.611.81 0.00 10,000.00 11,865.06 2,535.2 18. 85,772.22 74.627.04 Restrl¢ted Funds Fabrlc Fund Cuthbertson Bequest 1,126.50 L733.23 21.5.47 14.140.50 6.092.60 13,367.49 .15.IX(J.00 5.OfX).(M) 1.079.37 7,506.24 Malawi Fund 34.74 2,894.47 1,097.00 36.282.97 1,127. 20,587.09 4.74 8,590.35 -io.ocK).00 Endowment Funds l Funds 15.904.71 110.910.01 106,359.31 0.00 20,455.41 Purwsès of Designated Funds Guild Fund: The Trustees have set aside Funds for use by the Guild. Sunday Funday Club- The tneeS have set aside Funds for use by the Sunday unday Club. Purposes of Restrlrted Funds Fabric Fund: TheTrustees have set aside funds forthe maintenance of the Chu Cuthbertson Bequest: This Fund is to assist with the costs of maintainin8 the f Church and the Manse. Malawl Fvnd.. Thls fund has been set up to provide asslstance to our twinned Chinchetne in the Presbytery of Bandawe, Malawi. h property bric of the urth at li E'.IKlngcase Churchknnnual AttountsI2025 Annual AccountsI2025 Annual Accoun xlsx071031202611..24
KINGCASE PARISH CHURCH OF SCOTLAND PRESTWICK NOTE5 TO THE ACCOUNTS Unrestrirted Restricted Endowmen Funds Funds Funds 2025 2025 2025 YEAR 0 31sr DECEMBER 2025 Total 2025 Total 2024 3. Analysis of Donatlons WFO Scheme Gift Aid Donations Tax Recovered on Gift Aid Open Plate Lets of Halls LeEacy Other Offerin8S 12.540.59 34.957.32 4.974.05 1.372.33 li,3.00 12.540.59 13,387.(K) 34,957.32 38,364.27 4.974.05 7,797.44 1,372.33 719.96 11.300.C(1 9,515. 0.00 25,398.17 45.765.72 42.429.61 110.910.01 137,611.45 9.482.75 74.627.04 36,282.97 36,282.97 4. Analysls of Payments Cost of generating funds Offering Envelopes 299.32 299.32 320.28 Charitable Activitles Giving to Grow Presbytery Dues Ministers Expenses Pulpit Supply Other Staffing Costs Fabric Repairs & Mointenan Countil Tax Heat & ght Insurance Grant to Boys Bri8ade Church Office Expenses Organ & Music Telephone Cleaning Other Expenses Transfer to C of S Inv Trust 47,256.96 1.713.02 1.184.QN) 745. 9.862.69 47.256.96 50.344.08 1.713.02 1,184.(K) 1,710.(Y) 745.1)0 1,455.00 9,862.69 8,742.84 19,460.09 46.074.54 3.351.52 3.444.74 7,610.94 6.450.66 2,688.94 3.440.CKI 500. 2.598.89 3,488.03 259.ljo 377.04 2,613.51 2.162.62 1.813.93 1,277.07 4.901.50 12,112.91 O.IXl 20,(XJO.00 106,059.99 161,S79.53 19.460.09 3,351.52 7,610.94 2.688.94 2.598.89 259.IK) 2.613.51 1.813.93 3,774.50 1.127. 85,472.90 20.587.09 Governance Costs Total Payments 85.772.22 20.587.09 106,359.31 161,899.81 12
KINGCASE PARISH CHURCH OF SCOTLAND PRESTWICK YEAR TO 31ST DE NOTES TO THE ACCOUNTS EMBER 2025 Mlnister5 Stipend All Churth of Scotland congregations contribute to the National Stipend Fun the costs of all ministers. stipends and employerfs contributions for national pension and housing loan fund. Ministers, stipends are paid in accordance with the National Stipend scale, w years of service. For the year under review the minimum stipend was £32,43 maximum stipend in the fifth and subsequent years of seNice £39.856 In addition to stipend the thurth pays the Council Tax for the manse. ministe expenses and the manse telephone account. In 2025 the cost of these 3 Ftems was £5.327.58. Although entitled to do so, our minister doe5 not claim car mileage or any ot expenses such as worship aids. postage and ststronery. which bears nsurance, ich is related to andthe travelling er miscellaneous Collertlons for Thlrd Partles 25 2024 Christian Atd Leprosy Mission Scottish Bible Society 862.10 321. 216.1K) 897.26 365.00 .399.10 1,262.26 APPENDIX FUNDS HEU) ON BEHALF OF THE CONGREGATI BY THE CHURCH OF SCOTLAND GENERAL TRUST 2024 CAPITAL AccouNr Credit balances held at 31 December at cost Depostt Fund Grovrth Fund Income Fund 000.27 080.66 265.95 I,IX)0.27 35,298.68 51,995.69 29 33 Total cost of Units held 62 346.61 87,294.37 Marketvalue of Funds at 31 December 2025 88 907.54 113,156.78 13