The Church of Scotland Ayr: Newton Wallacetown Church RECEivfs AND PAYMEKfs ACCOUNTS FOR THE YEAR ENDED 31st DECEMBER 2025 Congregatlon No: 100555 Charlty No: SC 001994 Reedpts and Payments 0110
AYR NEON WALLACETOWN CHURCH OF SCOTLAND Accounts Year ended 31 December 2025 Page Index Page Reference and Administrative Inforniation Structure Governance and Management Objecbves and Acb'vities Athievements and PerfonnanGe Financlal Review Independent Examiner5 Report Receipts and Payments Account Statementof Balances Notes to Accounts Appendix 5-6 10-13 14
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Reference and Admlnistrative Infomwtlon Charity Name: Ayr: Newlon Wallac8town Church of Scotland Charity Registration Number. SC001994 Congregation Reference No.. 100555 Contsct Address: 60 Main Street Ayr KA8 8EF Trustees Llst all trustees who served atany time during Ihe year up to Ihe date of slgnlng the accounts. J8t 8ell, Jchn 8el, Ronnie Coombes (Deceased 08110f2025), Lwidsay Coverdale, Hugh Cree, Julie Eggo, Joyce Fent{, Irene Gibson. EkThie Grant, Graham Hix)d, Shela Innes. Elalne Mam, J8nL8 Meredrth, Wilson Meredith, Ronnie Mccreath. Susan Mccrealh. Gary MCcary, Morag McPherson{Jotyi&J 0110212025). lan Macpherson, Steven McTurk. Jo-knne Robinson, Jane sY. Nick Sthy, Christ* Tl8rn8y, Ronnie TiBrney. Pjasdaw 14Miam, Sci)tt Ihham, Paulw WriJht Prlnclpal Office4)earer¥ Minister: Session Clerk John Bell Church Treasurer: Janis Meredllh Independent Examlner 18in Gemmol Chartered Accountant 22 Brlar Grov8 Ayr. KA7 3PD Bankers Bank of Scotland 123 HMJh Street Ayr KA7 1QP
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Trustees. Annual Report Year ended 31 December2025 Structure, Governance and Management Governing Document The Congregats.( is a registered charty. number SC(KJ1994 ¥j E administered in accordance wilh the lerms of the Deed of Constrtutfvjn (Unkary Form) and * Sut4( to the kts and RegulalK)ns of the General Assembly of the Church of Scotknd. Re¢rultmerrt and Appointment of Trustees Members of the Kk Session are the charity trustees. The Krk Sessth)n members are the etders of the church and are chosen from those members of the church who are GonsKlered to have the appropriate gils and ski115. The Ml$ler, who L8 a member of Ihe Krk &ssK)n. is by the congregation and duct8d by Presbytery. Organisatlonal Slructure Certain responSibtieS are delegated to the Finance Ccynmrttee and the Property Commrttee as approprmle. The lQrk SessKJn which Tet5 at $1 four times a year resFKr6ible for spwitual affairs wrthtii the church. Other committees meet Ihroughout the year dealng wrth matters such as MissM)n. Youth, Finance, Fabric and Worshp as approprkn. Oblectlves and Actlvltle8 The Church of Scotkand is Trinilarian In d(trle. Relorrl In tradrtK)n and Presbyterkqn It exlsts to glorfy and lo work Irx the athancemenl of Chrisfs Kngdom throughcArt the workl. As national Church, it acknowwges 8 dk8lfftctNe call and duly to bring th& OrdanceS of to thé pe(W8 h 8véry pansh of Scotland through a terrttorial mrnistry. It cMperato$ with other Churches Various 8cumenical todies in Scotland and beyond. Newton Walkcetown Church (NIfyC) is a kny church with activths throughout the week. On a Sunday we h8ve a moming serVe at 1 lam. The children and y¢)ung peo K)in with the r8St of the congregation for the frst part of the service and then leave for thelr own activrtEs In wr hals. Music for worship is a mix of mcKSern praise and trathlional hymns led by our Dector of MusiG supported by a gTOUP of musicrans and singers. After the serVe all are inviled for a time of tea and chat n the ha and several tunches wer8 8180 hekl thrcwrtt the year. W8 also have a monthly prayer meeting. We are now into our seventh year of vawcy and athough this can be challengiing we are truty blessed to have a strong worshp team who have worship throughout the year. In September Li Stevenson repCed the Rev Jcthn Mcculcheon as InterFrn Moderator athough he cCrtued lo provbje Pastoral Care. We enjoyed a varty of drfferent services Ihrough(xrt the year inchjdng praise serVes. At Chri8lmas, our famity natty servke by cw chikjren is a hNahiBhl for many, as is a service with music provKled by the Dunaskh DO( Band. Our media team provmle excelent sound and K)n withn our services as wem as streamyig onlne worshlp via Facebwk and YouTube weekty. These services are aFweciated by members vtho are not able to attend as well as many others w6th no drect connection to the church. Our "extraordwiary trnes" newsletter is produced VklY and emaded to many members of o congregalion to keep èvery¢Jne up#ated with al that is happenwig in our Church lrfe. Paper copies ar8 avatsble on a ndaY f visitors and those wh) donl havo errHI. In February. as part of the Presbytery re5ponsit)My for Lochspje Church was transferred to Newton Wallacelrywn Church from Ayr St Coknmba. This is a Local Missth Church whrh VAI brng IVS own opportunities and challerTge5.
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND Trustees, Annual Report Year ended 31 December 2025 Objectives and Activities cont. Achievements and Perforniance Membersh¥) remawis stab, and a varEty of sroups and organtsath for all ages are actwe in the church. These the GLHII, FrEndstry Cbjb. Men's NwJht, 188 SW. Men's Bile Study, Unrformed Youlh Organksation8 - GirLs Bryde. GTI GuKles, Brle Guk4es and Rainbows and Room &xty. The Men's nKJhi remains popular. and Ls lined by men frc¥n other churches for a meal in kKal restaurants every 2 morFths. In addrtvjn, a Coup of chwch meals were organi%ed in a h)cal restaurant with approximatety 50 members attending. S8nkn memb8rs enjoyed an 8fternoon tea in June and a meal and sockql wi December. Both were well attencled and the opportunty lo meet and chal was N)Ye by all. Oltr hals are abo well used through the week by external Ofggni8atA)ns 8s wel as beffig used by the NHS as a vaccination centre. As a congregatlon we support several external causes. We sp)nsor some cbklren ar)J ywng pecfAe through Compas5kn UK th donations gNen at Tea ar¥J ChaL This year 396 shoe t)oxe8 Vr& fled and sent to Chthjren in Dkstress, excèeding the totsl previous years. Members aL50 generousty 5UPPOrted a Christmas gft tree buyng S for chiklren n Newton FIY School and th•r sibngS who mvJht oiherwse receive nothing. A new ycrfjth Wker, Laura started in RMxty in January 2025 afKI settled well nto her rde. She has txen making contacts with k)co1 schcob and communty organisalions as well as running weekty sessnS wicljding movie nwJhts. craft nh3hts and games nghts assisted by vcdunleers and 8essK)nal workers. Activrties were also organised during school breaks whh licded rraL8, day trws and the cwrtunty lo attend s¢)rne carrps working li partnershp with Scrvure Union. Holiday Clubs were hekJ at Easter and in the surnmer for primary aged chibjren. These were wa supported and fintshed wrth comrnunrty BBQlme81 famty members were hvtted to. These proved lo be popular. Al Christmas a paty was hehj for pec in the church and communty. Thls was a great success attended by 35 chihjren and Ihei wents. Unéer a revised Presbytery Plan for North Ayr h wa$ agreed that the GongregK9 of Nevrton Wallacetr)wn. St Jame5 and Sl Qutvox woukj unrte 1 st January 2026. The new united church w1 be knovm as North Ayr Parish Ctwch wth the Rev. John Mccutcheon. minister of St Quivox Parish Church as Minister of the new united church.
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Twstees, Annual Report Year ended 31 December 2025 Financial Revlew The church's principal Srce of inconR is Ihe men)&rs vtho are encourawl to gNe regular by offering enveknpe or stand9 der. We are very grateful for al thal ts gNen Totsl COrne increased 2025 by 22.9QA. The maprity of thts was an increase of .8% in ant lunding for RoomSIxty. however there were more nNyJest increases n 8 number of areas. Free wll offerings increased by 7.7%, open plate by 40.4°A and oiher vclJnlary gNing by 42.8°A. A8 a consequence the anM)unt af Grfl we were able lo recover also incr8as8d by 8.1%. A number of Fund raising events were held throuthoul Ihe year to raise funds specnlcaty to mawitstr) and inprove our buldings. These were wel supported resuiting in a T.kn increase on the previous vear. Incorne from hall lets increased by 15.4% as they contnue to be used by a varw of organisathjns In¢dg as an NHS vaccinalh)n stslN)n. The work in Roomslxty was futy fijnded kn 2025 at the teghnlng of the year. ApplratKins for 2026 resulted in grants being awarded by Ihe following Trusts for 2026 and 2027. Grantg recelved durlng 2025 Al)ert HLrt Tru8t Ayr North Localty Plannkng Partnersh Awards lor Al Baird Trust CrakJi8 08V8k)pftt TNst Dr Guthr,5 Assocth'on Ferguson Bequesl Fund £S,C#JO £1.280 £19.990 £8.(XJ) £1,000 £1,000 £3,(KiO Stsffing costs general increase by a mojest arrKJunt each year as a resu ol ncr8as6s li MlmuM wage, Empbyers Natnal Insurance etc.The Hicrease of 54.9% is princpatry due to the emptymenl of a 11 Ilme Youth Worker in January. Her empbyment i% also reflected n the increase of 92.6°A R¢Jyn&xty runnitwJ costs as she imtyemenled a full programme of activttk?s. The Fabric Team w(Kk hard to rrRltsln and wnprove Qui buJgS and provvje very gcod value. RepaS w8re required on to the r)f of Ihe hals and the cost of Ihts r8sutt8d li the sharp rise in expenditvre crf 176.8% PAJthJr¢g costs contrnue lo iicreas8 as a resuft of general cost increases in al areas, resufting in an Irease 12.6%. There was overcharge for Ihese which is sll lo be refL*nded. OveraH expenditure increased by 36% 81though tota income exceeded totsl expenditure by £461. In the General Fund. however, eXprtUre exceeded fficome by 8.7Yo which ts a matter of concem Particukr as 2026 brtngs many unkrKY4vns with the new united church.
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND Trustees, Annual Report Year ended 31 December 2025 Financial Review cont. Re6erves Policy The charty trustees have considered the reserves requwed and have taken into accourt their current and fvbjre liabiliiEs. It is the Trustees. poky to hohj reserves of approximate one month expenditure inCludg desKJnated nds. At th8 year end the Church hebj nrestrlcted funds of £33137 of vthich £1891 had d8SiJnaj for fr lunsy and £6778 for Ihe Organksalions Fund. Th6 remaning balance of £24468 represents le55 than tsvo months expenditure. The Church atso hekl £85779 of restrted fiJnd5 ¥thh have wovhjed for the purposes specffied In Note 2. Statement of Trustees. Responsibllliles The members of the Krk Session must prepare fnancd slatements whh gr¥e sufflcienl delal to enable an appr8clation ol the tran5actK)ns of the Church dumg the financial year. Th8 mèmbers of the lfjrk SessK)n are resp(Msknle for keep)g proper acccthng records which, on request. must refie¢t the financial posi1n of the Church at that tine. This must b8 done to ensure that the financial slaiements comFty with the charitS and Trustee Invéstrnt IScot13nd) Act 2005, the Charthes Accounts Iscotknd) Regulath)ns 2006 and the RegulatKJns Anent cregabonaI Finance apwoved by the General Assembky of the Church of Scotnd Hi 2007. They are also reSpOnsb for safeguardng the assets of the Church and must take reasonable steps for the prevention andlor detectw of fraud and other irregularths. roved ty the Truslees sned on Iheir behaff. J Bell Ses$lon Clefk
Independent Examinerfs Report to the Trustees of Ayr. Newton Wallacetown Church I report on Ihe accounts ofthe charity for the yearendecf 31 Dember 2025 which are set out on pages 8 to 14 Respgctive responsibilities of trustees and examFner The charitls trustees are responsible for the preparab'on of Ihe accounts in accordance with Ihe terms of Ihe Charities and Trustee knvestrnent (Scotland) Act 2005 and Ihe Charities Accounts (Scotland) Regulations 2006. The charity trustees conslder that the audit requirement of Regulation 10(1) (d) of the AGGounts Regulations doe5 not apply. tt is my responsibility to examine the accounts as required under seGtlon 44(1) {c) ofthe Act and io stale whether paiticular matters have come Basls of Independent examinar's statement An examination is carrFed out in accordance with Regulab'on 11 01 the Charities Accounts (Scotiand) Regulations 2006. An examination indudes a review of the accounting records kept by the charity and a compafison of the accounts presented with those records. It also includes consideration of any unusual items or dlsclosures in the accounts, and seeks explanations from the trustees conceming any such matters. The procedures undertaken do not Drovide all Ihe evidence thalwould be reouired in an audiL and conseouentlv I do not Independent examlner's 5taternent In the course uf iny VX4wination, no maller has come to my attention [oiher than dischied hploMI which gives me reasonable cause to believe that in any material respectthe requlremen to keep accounting records in accordance wilh Section 44 (1){a) of thè 2005 Act and Regulation 4 ofthe 2006 Accounts Regulations, and to prepare accounts which accord with the accounling records and comply wlth Regulallon 9 of the 2006 Accounts Regulations have notbeen mec or to which, in my opinion, attention should be drawn in order to enable a proper nd8rstsnding ofthe accounts to be reached. Name.. lain Gemmell Profess1 QualifatiOn1Pr0fessionaI B(. A(Idress'. 22 Briar Grove Ayr Instrtute of Chartered kcountants of Scolland Signed Date Please delete the words in brackets if Ihey do not appty. If 1he words do apply sel out those matters which have come to your attention.
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND cei tsa ments co ec er 202 Ye Unrestrlcled Funds 2025 Re5tr1cted Funds 2025 Totsl 2025 Total 2024 Recei Donattons & L•gaGI•s Charllable Acuvilles other tradlnB aGdvlti•s Tota 99862 7592 18236 7506 50529 107367 S8120 18236 96855 37652 15668 150175 125689 58034 183723 men Costs of g•neiallng fvnds Charltabl• a¢llvltlés Other 561 145884 561 182701 171 134985 36817 146445 36817 183262 135155 R•celpts ov•r P8ym•nts for th• y••r b•tor• transf•r• -20756 21217 461 15019 Transf•rs Ex¢••• Rècaipts Payments forth• y•Ar -10756 11217 461 15019
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND em nt of Balanc At 31 December 2025 Unre¥trlGtsd Funds 2025 Restricted Fund5 2025 Totsl 2025 Totsl 2024 Bank & De 0Sit Ba nces Ballk & deposit balances brooghl forwans 43.892 75,628 119.521 104,900 Movèment In year: Excess of ReIpts over PayTrEnts for the year -10,756 11,217 461 IS.019 Bank & deposh balances canled lorwartl 119982 119,919 Cash held for other ¢harlti&s 1.068 1,066 1,464 General Trustees Loan Total Charlty Funds 33,137 85,779 118.916 118,4S5 The accounts were approved by trie Kirk Session on For and on behalfoflhe Kirk Session and Finanaal Board sessi Clerk Treasurer
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND Statement of Balances Notes lo the Accounts l. Trustee Remuneration and Related Party Transact$ Ckjring the year 2025 1 tsuslee and sister of a tkustee weceived the foknm.rbg tr S mcTU, a member of th6 Kk Sessn, received £1794 for hts semces as OffirEr. Miss l Allardy. the sthr of a member of the Kwk SessM)n, reWied £18687 for her seNices as Hal Manaa8r and caner 2 Movements In Funds At 1 JBnu•ry 2025 InGoml R•s¢)urc•• Oiityoing R•source8 At 31 Dec 2025 TranBh ReytActed fvnds Africa Fund JamB5 Cuthlll Twst HOMesS Fund Stewart Llnlon M8morial Fund Rev W H Vthauey Fund Newlon Youlh Ministries Youth Deveioprnent Fund RoDmSixty Runnlng Costs Wallacelown Poor Fund F8mrties Outreach Fund Buildings Fund ssion Fund 24 289 24 289 262 1.551 94 46,217 5,673 13,948 625 1.559 9.147 6,389 262 1.551 23,377 25.118 10,768 625 1,559 5.004 5.891 37.841 -15.000 10,000 5,000 29,445 7.000 5.180 14.143 870 -10,000 372 36,817 Llnre•lrfctod funds Dèstqnated Fabric Fund R8serv8 FunLI Genèral Fund D95ignaled Org8ni$81ions Fun 1,383 10.500 25,197 1.190 25.683 25.000 1.891 10,500 13.968 6,778 117.360 113,589 -15,000 125,689 183 723 146.445 Total knnd• 118455 183 262 118 916 of Restrict d Fun(is Afca Fund.. This is a lund to help a young pen do volunlary seNice oversea& Buildings Fund.. This fund is for donatbns and 9ranls gIn speuficaifji Io 8SSiSt the upgmde of our buildings. James Cuthdl Tn18t.. This is a hjnd to heb thosa th fancIal drty Homefess Fund.. Thls ig a fund lo provhje he to the homeless. Stewart Lton Memorial Fund.. This F a fund lo pffjv44e assL8tance to young people leamng to play th8 Organ. Rev W H Whalltry Fund: Thi5 fund was set up to 8nable the ThNnisler to gNe financaal help to people wi need in Crnfidence. Ne0 Youlh Mini$1ri8s.' is a hokiing fund for grants and donatnS given for Youth Worf(er s8lartes and NYW Roomsixty us•. Youth DevÈkrypmÈnt Fund: A fund to be used towa$the p8yn*nt of ihe youth wrjthevs salary and for youth activities. Roomsixty Running Costs is the fvnd thUgh the Junni)g costs for RoomSixtylNYKI arE processed Wallacelovm P[r Fund is a benevolent fund set up to benefft the ehjety wiihin the congregatw)n. io
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Statement of Balances Note$ to the Accounts ¢ont. OS8s of RestrKed Fu Famlie$ Outreath Fund: This fund 15 to be used for outreach actNiti8s to famlBS. Mi55ion Fund.. This fund is lo a1 7th actwths whkn reath out to the pah and neighbouring areas. Pu oses of Des nated Funds Fabrlc Fund: The Tnjstees have Set aside lunds forthe nmintenance ofthe thurth propety. Oryan168tK)n8 Fund". This 13 the fvnds hetrj by congrngatbnal Oan1$alnS UTrr•strlct•d R•*trfctod Funds 2025 Total 2025 2025 2024 3. Analysis of Income Donatlons and Legacles WFO L•gaG$ Tax Recovered on Grft Ald Don8t¢ons Of(linary Offerfngs (Open Plate Olheroffarfngs and donations 77.403 77.403 71,879 2,000 12,219 4.464 6,294 96.855 12.490 7.494 2.474 99,862 993 13,483 7.494 8.987 107.367 6.513 7,506 Charftable actlvltl•s Weddings and Funerals Lrfe and Worf Roomsilty Grdnts Fundralslng Church Organi88tK)n8 200 378 200 378 388 100 388 39.870 10.271 163 39,870 10,271 7,014 58 120 20,900 9,536 6,859 7.014 7.592 50.529 Other trndlng actlvKIDs Hal Lets Other 17.829 407 17,829 407 15,456 212 18.236 125 689 183723 150 175
AYR NEwfoN WALLACEfowN CHURCH OF SCOTLAND Statement of Balances Notes to the Accounts cont. 4. Analysls of Payments Costs rf generating funds Offeiing envek)pes 561 561 561 171 171 561 Charltable activities Givtr lo Gmw Presbytery dues Min15te¢s expenses Minisle¢s Trnvel Expenses Pulpit supp other sl8fllng ¢ost8 Fabn'c repai & maintenance uncil Tax Other buikling costs Church offic expenses Organ & ffAJ81c Roomsixty cKI8ts Church organisatlons and 8v8nts Lrfe and Worf< OlheT expense8 Loan Rep8ynnt 55.522 1.792 55.522 1.792 41,918 1,579 7,765 516 915 31,334 25.683 28,591 59.925 25,683 38.683 9,277 21,049 1.806 340 21.049 3.083 340 6,273 8.698 336 18,698 2,726 530 3.257 e.090 336 695 1.278 6,273 675 8.023 336 145.884 146 445 182.701 183 262 134 985 135 155 S. Minlster'8 Stlpend AU Church of Scotland congrBgations contribute lo the Nalk)nal Stipend Fund thich bearn the costs of al mlnistets, stipends and employerfs conl)Ibukn"ons for national suml. pensk)n and housing and k)an fund. Minraters. stipends awe pald li acrdanCe the natM)n81 slpend sca*. vthith related to years ol seNice. Forthg year unéer Trviewthe ftknlThmstwend £32433 and the maxirNm 811pend In the rrfth and 8ubsequellt Yea £39856. 12
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND Statement of Balances Notes to the Accounts cont. 6. Current Liabilltles Al yearend the thurth hekl the armunt forthNd part5 In addknon the folbvAng payrnnls vRre to th parties thn)ughout the year. £1.066 2025 2024 Collectlons for Third Partlos The AyrArt(- Ayr Churches Together ChrtIan Aid Compasslon UK Dunaskin DDon Band Mission Awalion Fe*)wship Safvatlon Anry Foodbank SPtUre Union S8asc8pe Tear Fund Vine Trust 71 887 1,616 365 268 897 413 279 46 60 786 1,580 314 so 46 79 2,915 4,841 7 Long Term Uabllttles N4 l3
AYR NEwfoN WALLACETOWN CHURCH OF SCOTLAND APPENDIX FUNDS HELD ON BEHALFOF THE CIJ4GREGATION BYTHE CHURCH chc SCOTLAND GENERAL TRUSTEES 2025 2024 EVENUE AC NT Credit Balance at 31 December 15 14 14