The Church of Scotland Ayr: Newton Wallacetown Church •118llacet RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2024 Conw6gat6on No: 100555 Charlty No: SC 001994 Rec¢ipt* and Payments OIA18
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Accounts Year ended 31 December 2024 Page Index Page Reference and Administrats've Infonnation StrucbJre Govemance and Management Objectives and Activikn'es Achievements and Performance Financial Review Independent Examiners Report Receipts and Payments Account Statement of Balances Notes to Accounts Appendix 34 10-13 14
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Reference and Admlnlstratlve InfOrntIOn Charity Name: Ayr. Newton Wallacetown Church of Scolland Charity Registration Number. SC001994 Congregation Reference No: 100555 ContaGI Address: Trustees Principal OFfice•bearers Mi nister.. Session Clerk Church Treasurer: Independent Examiner Chartered ALcounlant 22 Brk8r Grove Ayr. KAT 3PD Bankers Bank of Scolland 123 HvJh Street Ayr KA7 IQP
AYR NEWTON WALLACETOWN CHURCH OF SCOTLAND Trustees, Annual Report Year ended 31 December 2024 Structure, Govemance and Management Governing Document The congregatk)n is a registered charty, number SC001994 and is administered in accordance with the terms of the Deed of ConstitUtn (Unrtary Form) and is subpct to the Acls and Regulations of the General Assen)ty of the Church of &otsnd. Recruitment and Appolnlment of Trustees Mernbers of the Kirk sess are the charty trustees. The lfrk SessKin members are the elders of th8 church and are chosen from those members of Ihe church who are consyyered to have the approprlate grfis and skills. The minister, who is a member of the lQrk S8ssw)n. B etecled by the coTr3regatM)n and inducted by Presbytery. Organlsatlonal Structure Certain responsibilitS are delegated to the Frnce Committee and the Property Commfftee as appropriate. The lfjrk Sessy)n which meets at as1 four times a year is responsib for spiritual affairs within the Ghurch. Other committees treet through)ul the year deah'ng wth matters such as Mission, Youth, Finance. Fabric and Worship as appropriate. Objectlves and Activltles The Church of Scolland B Trnttarian in dtre, Reformed tradilK)n Presbyteri4n in polity. It 8xists to glorify God and to work for the advancement of Chrtst's Kingdom throughout the workd. As a naknonal Church, it acknowkdges a distinctive call and duty to bring the ordinances of rel)n to the people in every parh of scotnd through a terrilorial mnisiry It C¢>operales with other Churches in Var5 ecumenical bodies in Scotkqnd a1 teyorK1. Newton WalLqcetown Church ININC) is a busy church wbth acIwrt throughout the week. On a Sunday we have a rrK)rning servre at 11 am. The chJren and young peop i(Mn wrth the rest of the congregatn for the first part of the serVe and then leave for Iheir In actlt5 in our halL8. Musr for worship is a mix of modern praise and Iradf(k)nal hymns by our Director of Music supported by group of mUslan8 and singers. After the SerVe al are invited for a tire of lea and chat in the halls and several hjnches were also hekl througtK)Ut the year. We also have a monthly prayer meeting. In the absence of a minister, we are tnty b*ssed to have a strong wor5hp team of members who have led worship throughout the vacancy. A nei Inleryn Mcmjerator, the Rev John Mccutcheon, was appointed in Juty. He adS communK)n on a quarterly basis and provKJes pastoral care to our members. Our prevDus Interim Moderalor and Locum, Rev Rorkg Young relred at the end of June after exactty 5 years n post and we gNe thanks for her leadership commitment to our church. We enjoyed a variety of drfferent servtces throUght the year includro praise serVes. Al Christmas, our famity nativty SerVe W by our chikjren a hKJh1hI for many, as s a service wrth music provKled by the Dunaskin DtJ)n Band. Our rned team provKle excellent sound and ViSk)n wthii Jr serve$ as wem as streaming online worship via Facebook and YouTube weekty. These serVe5 are apprecsated by members who are not abk lo attend as well as many ottErs with no direct connecti)n to the church. The News @ NWC is produced each week and ema to many mem1rS of our congregation lo keep everyone updated with all that is happening w) our Church Ife. Some paper copyds are aValab on a Sullday for visrtors arKI those who don't have emal.
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Trustees, Annual Report Year ended 31 December 2024 Objectives and Activities cont. Achievements and Performance The minister's Frf)sl has been v&ant now for a)$1 6 years. FowI the retsrement of our Locum who had b8en worship &Jndays a Inth, the Worship Team willingty filled the gap and now lead all services apart from communty)n. Membership remains stable. and a variety of groups and organiSat)nS for all ages are acts've in the church. These include the Guikj. FrndShip Club, Men's NwJht, LadEs Study, UnrforEd Youth Organk4ations and Room SrAty. We are partruU4rty pleaseil that i)ur younger members lage 20- 40's} have started a new Bible Study ar What's App group to support each other. A Men's Bible Study will start in Januaiy 2025. Our Unrform8d OrganisalM)ns contiiue to thrive, and the GuKles. Brownya Guides and Rainbow GuKles all increased in numbers this year as wem as VlCOm¥j new BrownE Gu#Je Leaders. Two girls in the Girls BrpJ8de gained they BrKJader BrCheS and are now working towards th9ir Queens Award. Two ladies are undertakfftg their Gohj Leadership Training, and one is working toward their Basic OffKer. The company tc#)k parl in competitKJns in whh the Broader Se¢llon won the trophy for first pLgce and r Juni)r Sect¥)n tCK)k second place. The Men's nw3ht remains popuLqr. arKJ wa are b8ng ioried by men from other churches for a meal in thal restaurants every 2 months. In additKJn, a Couple of church famiw me8b were organised in a local restaurant with approximatety 50 members attendiry. Senbjr members enjoyed 8n afternoon tea wi June a1 a meal and sc¢lal In December. Both were well attended and the opportunity to meet and chat was enpyed by all. Our halls are also well used thr(MJgh the week by exlemal organisalDns as well as being uSj by the NHS as a vaccination centre. One of our mernbers organL8ed a group lo travel to Tanzank4 with the Vme Trust where they did 8 sponsored climb of Mt Kilimanjaro and then visited Kazunzu to witness the work being carrd out there. He and other members were supported in thE by a numt*r of fundraisyig events including a church lunch. The young Peop of Roomslxty aLso ran a craft slal to SUPFM)rt one of the volunteers who was going on the tr¥). As a congregat¥Jn Y support several external cae$. We spN)nsor some chiklren arKI young people through CompassK)n UK with donat#)ns gr4en at Tea aTrJ Chat. Thts year 307 shoe boxes were fillod and sent to Chttjren li Dislress. exceedi total prevK)us years. Members aL80 generous supported a Christmas grft tree buYj grfts ft)r chthjren n Newton Prlrary Sch(M)I who rnht otherwi%e receive nothing.
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Trustees, AnnJal Report Year ended 31 December 2024 Objectives and Activities cont. Achievements and Perfomiance Our new part-time youth worker, Rachel stsrted in RoCnSity wi earty Fetfuary 2024 and as she settled into her new positton ran the weekty sessK)ns KdIng rnovie nuhls. craft nights and games nKJhls. An outing to the kncal bowhrig a1Y finished the sessDns for the Easter break. In early April, Roomsixty was invofved the Walkqcetthvn kn festNal whh was hekj in our church halL8. The young peotAe from R(M)mSlxty helped serve tea and Coffee to those vtsrting the event. The weekbng event fintshed wrth a parade and lun day and once again Roomsixty were invofved by manning a stall with publicty balkx)ns and actwilies for the young in Somersel Park. In August crafts and activities were organised as part of the Wallacetown Fun Day at the local primary schcK)l. Two of our young volunteers Robbie and Kayleigh were recognised for their contribution at Roomsixly by being awarded Sattire Awards given lo yr)ung volunteers in Ayr Town Hall. In June, o of our volunteers were presented with Gokl Awards and Iwo were given Lrfetime hieVeMent Awards al an event run by ScKrth Ayrsh8 cou11, re¢3n1ng votr,teers for Iheir efforts in the kscal communty. Over the summer break Roomsixty continued to run sessk)ns with a rrvie night, ga$ Nht, Treasure Hunt, and Laser Quest as some of the acteS arranged. The hhlIght for the girls was a meal out at a local restaurant. A successful & day Hohday Club, Monsters Stink, was held for prinary chiklren in August and proved very popular wth the yc4Jngsters attending as the numbers attending reaSed every day, Unfortunatety. our youth workew reSbjid froni her at the ermj of Surr. but Roomslxty conllnued with drop in sessp)ns. run by se5snal workers, as normal. Nurnbers have fallen slightty but a core number of young peoth ConUe to attend regularty week by week. A few of the boys akjng with our male volunteers, have attended several men's meals organised by11 ganllernen of the church. We hekj a fancy- dress party wrth games and acINitS at Halk)ween, few of the young people attended a resKlential camp to Lendrick Mutr run by SU in November, the annu81 Snowman Drive run by the Brownies ar¥J GuNJes and rlshed the year wrth a Christmas Meal al a kxal hotel in Decemter. A new full-llme youth Worker has been empk)yed and wll commence her pOsitn at the stsrt of 2025, and we k)ok forward to seeing what new lIlativeS she brgS to RcK)mSixty in the TthS ahead.
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Trustees. Annual Report Year ended 31 December 2024 Financial Review The church's princpal 50urGe of income is the members VAYJ are encouraged to gwe regularly by free-will offering enveknpe standing order. We are very gratefijl for all that is gen bul it has become increasingty chalenging to meet the usual ongoing costs as well as maintain the annual Ministries and MissK)n payments. Income from donatK)ns and legacles f81 in 2024 by 15%. There were r&JuctI5 n most areas, Grft A'd recallmed -21 %. open ate-23%. other donatM)ns -660/0. ThLq redtIOn reflects the generous responses, and therefore increase grving. that was made to our appeal last year which enabled us to pay off our general trustee loan. A rellectK)n of this appeal is the arTM)unt of regular giving by WFO whrh increased by 30k. We aLgo receNed a kgacy of £2CKKJ. The Fund Raising Comrnltee trEd OLrt a number of drfterent activities thoughout the year which resulted a 78°/0 increase inc¢Mp. It intended lo buld on thi5 Wl the coming year lo fund partular projects. Income from hall lets increased by 300 manW as a resuli of the NHS uswry them as a vac¢inatDn statK)n. Fundkng for Newton Youth M¥iistrEs IRwmSixty was mawity carrBd forward from the pr8VhJUS year and income was only receNed from one funder. Grants recelved durlng 2024 The Robertson Trust Staffing costs reduced the year by 19% as a part tsme youth worker was )lY post for parl of Ihe year. There was a ccnsequent reductson kn R%x*nSixty costs. -70%, as actwlties to be scaled back. The Fabric Team work hard to mainlaw) and improve our and provhje very gcod value. Expenditure in 2024 increased 420/0 as they tackw some of the necessary repairs. Building costs increased by 39.10 as a resutt of general cost WreaseS as well as Increased charges for gas and electri¢ty. There was an overcharge for these whh is strll to be refurKled. OveraU expenditure decreased by 1811A and inG(rfne excoeded eXpeIllUre by £15019. Atthough the General Fund income exceeded expenditure by £13523 there is no room for compi8cen¢y with increasing central and bcal costs.
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Trustees, Annual Report Year ended 31 December 2024 Financial Review cont. Reserrfes Policy The charity trustees have consKkred Ihe reserves r&]uired and have laken inlo acccunt Iheir currenl and futtjre lb'ts. It s the Trustees. wlry to h)Id reserves of approximateEy one mnth exPendUre inckndin9 £ÈsKJnated funds. Al the year erKI Church hekl unrestricled fur)ds of £43892 of whh £1383 had bew desi3naled ftx fabr fijnd and £6812 for the organisatr6 Fund. The remaK)¥ig baknce of £35697 represents sS than two monlhs expendrture. The Church also held £74562 of reStrted funds whh have been provKJed for the purwses SP8cfBd in Not8 2. Statement of Trustees. Responsibilities The members of the Kirk SessK)n musl propare financial statements whh gNe sufficient detail to enatrAe an appreckatK)n of the transxtions of I Church during the fnancial year. The members of the Kirk Sess)n are pOnsle fc keeping proper accounting records which, on request, musl re1cl the fnancial poSitn of the Chuich al thal tine. This musl be done to ensure that the financial stalements compty with the Charitss and Trustee Inveslmenl (Scolland) Act 2LYJ5, the Charthes Accounts (Scollandl Regulations 2tK)6 arml the RegulatnS Anenl Congregati)nal Finance approved by the General Assembty of tre Church of Scotland in 2007. They are aL80 respon$b for safeguarding the a55ets of the Church ar*d mu51 tske reasonable steps for the prevenlKM andlor deteclh)n of fraud and other IrregularitS. er tehalr. Date .
Independent Examinerfs Report to the Trustees of Ayr. Newton Wallacetown Church I report on the accounts of the charity forthe year ended 31 December 2024 which are set out on pages 8 to 14 Respectlve responsibllltles of trustees and examlner The charity's trustees are responsible for Ihe preparation of Ihe ac(x)unts in accordance with the terms of the Charitses and Truslee Investment (slIand) Act 2005 and the Charits'es Accounts (Scotland) Regulations 2006. The charity trustees conslder that the audil requirement of Regulab'on 10(1) {d) of the Accounts Regulations does not apply. It is my r85ponsibility to 8xamine the accounts as required under sedion 44(1) Ic) ofthe Act and to state whether particular matters have come Basis of independent examiner's slateme An examinats'on is carried out in accordance with Regulakn'on 11 of the Charities Accounts (Scoland) Regulakn'ons 2006. An 8X8mination indudes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes considerats'on of any unusual Items or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not Drovide all Ihe evidence that would be reouired in an audit. and conseouentlv I do not Indépèndent examlner's statemenl In th¥ ¢ours¥ of Luwnination, rm) mattLY h&$ c4)nK t() m) atttntion [okn.fh1&d.# which gives me reasonable cause to believe that in any material re8PeCtthe requiremen to keep accounb'ng records In accordance with Section 44 (1 Ka> of the 2005 and Regulation 4 of the 2006 Accounls Regulations, and to., prepare accounts which accord with the accounting rerS and wmply with Regulation 9 of the 2006 Accounis Regulations have not been mec or to which, in my opinion, attention should be drawn in order to enable a proper underslanding ofthe accounts to be reached. Name.. Professional QualificalionlProlesslonal Bod Institute of Chartered Accouniants of Scolland Address. 22 Briar l>ove Slgned Date 2213125. Date Please delete the words In brackets If they do nol apply. If the words do apply set out those matters whlch have come to your attention.
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND Recei ts and Pa ments Account Year ended 31 December 2024 Unrestricted Restrictsd Funds 2024 Funds 2024 Total 2024 Total 2023 Re Donations & Legacies Charitsble Acti¥iti8$ Other tradlng acfjvltles l Recei ts 93,467 16.S88 15,668 125.722 3.389 21.063 96.855 37,652 15,668 150,175 113.624 8.678 17,176 139,478 24.452 ment Co¥ts of generating lunds ChaTltable aGtivitle¥ oth•r 171 119.904 171 134,985 220 165,359 15.081 120,074 135155 165,579 Exc•ss R?¢•lpts ovor Payments for tho year b•for• transf•rs 5,648 9.371 1S,C$19 -26,101 Transfers Exc•s• Recelpts Payments for thg yoar over 5,648 9,371 15.019 .26,101
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND StateThnt of Balances t31 r 2024 Llnrestricled Funds 2024 Restrictrd Funds 2024 Total 2024 Totsl 2023 Note Ba ft Balances Bank & depETrbil balances brolight fowdrd 38,244 66.655 104.900 129.631 Movement In yéar: Excess of Recets over Payrwnls for the year 5.648 9.371 15,019 -26,101 Bank & d•po8K bances carried fowar 43,892 76.027 119,919 103.530 Cash hehj for other Chae$ 1.464 1,464 330 rm Llabllltle General Trustccs Loan Total Charlty Funds 43.892 74,562 118,455 103,201 The 8cGounts were approved by the Kirk Session on For and on behalf ofthe Kirk Session and Financial Board Sesslon Clerk
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Statement of Balances Notes to the Accounts 1. Trustee Remuneration and Related Party Transactlons During the year 2024 1 trustees and sister of a trustee receNed the folbwing Mr S McTuth, a n*mber of the Kirk sesSn. re(ed £1752 for hi% serVe$ as Church OffrAr. Miss l Allardy. the sister of a nrrt)er of the Kid( Session. reNed £18687 for her Se$ as Hall Manaqer and Cleaner 2 Movements in Funds At 1 January 2024 IncomlrvJ Ro$ource$ Outgolng R•¥ourGes At 31 Dec 2024 Transfers R•strlctèd fund8 AfTa Fund James Cuthill Twst Homeless Fund Stèwart Linton Memon81 Fund Rev W H Whalley Fund Newton Youth mlStries Youth Development Fund Roomsixty Running Costs Wall8celown Poor Fund Families Outreach Fund Buildings Fund Mission Fund 24 289 262 1.551 94 21,618 16,972 14.079 625 1.559 1.728 24 289 262 1,551 94 23.377 25.118 10,768 625 1,559 5,004 5,891 74.562 2,003 19,000 172 244 10.854 3.483 3.276 500 15,081 24,452 iknrestrl¢ted fund$ DeSnated Fabric Fund Rèsery8 Fund General Fund DesKJnaled OfganisatK)ns Fun 3.450 10.500 16,674 7.620 38.244 2.210 9.277 5,000 1.383 10.500 25,197 6.812 116.854 6,659 125.722 103,331 7.467 120,074 ,000 Totsl fvnds 103436 150.175 135 155 118,455 d Funds Africa Fund: Thls LS a fund to help a young pen do YOntary servte ov6rsea$. Builjings Fund". This fur)d ts for donatn5 and grants gwn SpeCrfty to assist with the upgrade of our buikjings. James Cuthll Trust.. This is a fund lo he¥) those with financ4al dIfflty Homeless Fund". ThB is a fund to provKle help lo the hOMe5S. Stewart Linton MenFId1 Fund.. This B a fund to provMl8 assistance lo young people leaming to play the organ. Rev W H Whaley Fund.. This fund was set up to enable the wdnislerlo give fnanckil help lo people in need in confidence. Newton Youth Ministries". Thi5 ks a hokIg lund forgrants and donatn$ gwen for Youlh Wother salaries ano NYW Roomsixty use. Youth Developnpnl Fund: A lund lo be used towards the paYftnt ofthe youth wotherfs salary and for youth activ(cie5. Roomsixly Running Costs is the fund through the runn9 costs for RoomSixtylNYM are processed WaWacelow Poor Fund is a benevolent fund set up to benefrt the eK1erfy wrthin the congregalDn. 10
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Statement of Balances Notes to the Accounts cont. oses of Restricted Funds InI. Famil8 Outreach Fund: Thi5 lund LS to be used for oulreath actTvii*s lo famlies. Mission Fund.. This fund E lo assist wrth aclwilies out to the parEh and nehboUring aa5. oses of Oesi naled Funds Fabric Fund.. The Twslee$ have $&1 asK1e funds forthe Ptenance of the church property. Organ15atK)ns Fund.. This is the fund5 hekj by congregatKJnal organi5atlons Unrèstricted Funds 2024 Restrict•d Funds 2024 Totsl 2024 Totsl 2023 3. Anatysls of Income Donatlons and Legaclès WFO Legacles Tax Recovered on Grft Akj Oonali)n$ Ordinary Offerings IOp8n Plate} Olh8roffeM9s and donations 71.879 2.000 11,575 4.464 3.549 71.879 2.000 12.219 4,464 6,294 69.568 4.000 15.528 5,834 18,694 113.624 644 2,745 Charltable actlvltlgs Wecldkng5 and Funerals Life and Work Roomslxty Grants Fundraising Church Organisalbns 100 294 100 294 163 20.900 9,536 6,659 312 252 320 3.340 163 20.900 9.536 6.659 4.454 8.678 21,063 Other tradlng actlvltles Hall Lets Other 15,456 212 15.668 125.722 15,456 212 15.668 150.175 11,868 5.308 24,452 139.478 11
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND Statement of Balances Notes to the Accounts conL 4. Anatysls of Payments Costs of generating funds Offering envebpes 171 171 171 220 220 171 Charitable activities Mlnislries & Mkssion 8lkJcation Presbytery dues Minislerfs expenses Minislerfs Travel Expenses Pulpit supply Other stafflng costs Fabric paIry & maintenanc8 Council Tax Other buik*ing costs Church office expenses Organ & rnusic Roomsixty costs Church organisalions and ev•nls Life and Wod( Other expenses Loan RepaynI 41.918 1.579 7,765 516 915 28.600 9.277 41.918 1.579 7.765 516 915 38.683 9,277 49.795 1.579 9.007 623 10,083 47.804 6.514 18.698 1.685 530 18.698 2,726 530 3.257 8,090 336 695 13,454 1.220 260 10,764 5,915 343 1,351 16.731 165 359 165 579 1.041 3.257 200 7.890 336 19S 500 119904 120 074 134985 135.155 S. Mlnister's Stipend All Church ol Scotland ConggaIN)n5 conlrt>ute lo the Natn81 Stpend Fund Nthich bears the costs of all ministers, stipends and gmployefs Contributn$ for nalDnal insurance, pensDn and housing and loan fund. Mirniste, 5tipelld5 paKJ in ac(x)rdance with the natn81 slpend scale, whth is rekqted to years of seNice. For the year under reVW the minnrwm stpend was £31642 and the maxmum stipend in the frfth 8nd subsequent yeaTr £38884. 12
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Statement of Balances Notes to the Accounls cont. 6. Current Llabllltles At year end the church hekj the following anU1 for Ihvd parties In aédf(ion the followng payments We made lo thrd partrès throughout the year. £1,464.06 2024 2023 Collections for Third Parties The Ayr Arf( - Ayr Churches Together Ayr ar)d Ptestwick Street Pastors Christian AKI Compasslon UK Nevrton Pyimary Supper Club Dunaskin Doon Band 60 39 250 1,301 1,460 786 1 ,580 314 50 46 79 411 123 74 Mission Avialion Fellowship Tear Fund Vine Tnlst DEC Turkeylsy 1.551 3,657 2,915 7 Long Term Llabllttles 13
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND APPENDIX FUNDS HELD ON BEHALFOFTHE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 cdit Balance at 31 December 14 14 14