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 NE￿ON 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.
J￿8t 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 MCc￿ary, Morag
McPherson{Jotyi&J 0110212025). lan Macpherson, Steven McTurk. Jo-knne Robinson, Jane
s￿￿Y. 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 K￿k 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 M￿l$ler, who L8 a member of Ihe Krk &ssK)n. is by the congregation and
duct8d by Presbytery.
Organisatlonal Slructure
Certain responSib￿tieS are delegated to the Finance Ccynmrttee and the Property Commrttee as
approprmle. The lQrk SessKJn which T￿et5 at ￿$1 four times a year resFKr6ible for spwitual affairs
wrthtii the church. Other committees meet Ihroughout the year dealng wrth matters such as MissM)n.
Youth, Finance, Fabric and Worshp as approprkn.
Oblectlves and Actlvltle8
The Church of Scotkand is Trinilarian In d(￿tr￿le. Relorrl￿ In tradrtK)n and Presbyterkqn It
exlsts to glorfy and lo work Irx the athancemenl of Chrisfs Kngdom throughcArt the workl. As
national Church, it acknowwges 8 dk8lfftctNe call and duly to bring th& Ord￿anceS of to thé
pe(W8 h 8véry pansh of Scotland through a terrttorial mrnistry. It cMperato$ 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 serV￿e 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 D￿ector of MusiG supported by a
gTOUP of musicrans and singers. After the serV￿e all are inviled for a time of tea and chat n the ha
and several tunches wer8 8180 hekl thrcwrt￿t 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 rep￿Ced the Rev Jcthn Mcculcheon as InterFrn Moderator athough he cCrt￿ued lo provbje
Pastoral Care.
We enjoyed a varty of drfferent services Ihrough(xrt the year inchjdng praise serV￿es. At Chri8lmas,
our famity nat￿ty 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 V￿klY 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, Br￿le 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
V￿r& f￿led 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 FI￿￿Y School and
th•r sib￿ngS who mvJht oiherwse receive nothing.
A new ycrfjth W￿ker, Laura started in R￿M￿xty 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 sess￿nS wicljding movie nwJhts. craft nh3hts and games nghts assisted by vcdunleers and
8essK)nal workers.
Activrties were also organised during school breaks wh￿h lic￿ded rr*aL8, 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 Gongreg*K￿9 of Nevrton
Wallacetr)wn. St Jame5 and Sl Qutvox woukj unrte 1 st January 2026. The new united church
w￿1 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 S￿rce of inconR is Ihe men*)&rs vtho are encourawl to gNe regular
by offering enveknpe or stand￿9 ￿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¢￿d￿g 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)pft￿t 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
M￿lmuM wage, Empbyers Nat￿nal 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 bu*J￿gS and provvje very gcod
value. Repa￿S 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 I￿rease 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, eXp￿rtUre 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 inClud￿g desKJnated ￿nds. At th8 year end the Church hebj
nrestrlcted funds of £33137 of vthich £1891 had d8SiJna￿j for f￿r￿ lunsy and £6778
for Ihe Organksalions Fund. Th6 remaning balance of £24468 represents le55 than tsvo
months expenditure.
The Church atso hekl £85779 of restr￿ted fiJnd5 ¥th￿h have wovhjed for the purposes
specffied In Note 2.
Statement of Trustees. Responsibllliles
The members of the Krk Session must prepare fnancd slatements wh￿h 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 posi1￿n of the Church at that tine. This must b8
done to ensure that the financial slaiements comFty with the charit￿S and Trustee
Invéstrn￿t IScot13nd) Act 2005, the Charthes Accounts Iscotknd) Regulath)ns 2006 and the
RegulatKJns Anent c￿regabonaI Finance apwoved by the General Assembky of the Church
of Scot￿nd 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 s￿ned 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 De￿mber 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
Profess￿1 Qualif￿atiOn1Pr0fessionaI 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 Re￿Ipts 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 K*k Sess￿￿n, received £1794 for hts semces as OffirEr.
Miss l Allardy￿. the sthr of a member of the Kwk SessM)n, re￿Wied £18687 for her seNices as Hal
Manaa8r and c￿aner
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
HOMe￿sS 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
Af￿ca Fund.. This is a lund to help a young pe￿n do volunlary seNice oversea&
Buildings Fund.. This fund is for donatbns and 9ranls gI￿n speuficaifji Io 8SSiSt the upgmde of our
buildings.
James Cuthdl Tn18t.. This is a hjnd to heb thosa th f￿ancIal d￿r￿ty
Homefess Fund.. Thls ig a fund lo provhje he* to the homeless.
Stewart L￿ton 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 C￿rnfidence.
Ne￿￿0￿ Youlh Mini$1ri8s.' is a hokiing fund for grants and donat￿nS given for Youth Worf(er s8lartes
and NYW Roomsixty us•.
Youth DevÈkrypmÈnt Fund: A fund to be used towa￿$the p8yn*nt of ihe youth wrjthevs salary and for
youth activities.
Roomsixty Running Costs is the fvnd th￿Ugh 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 RestrK*ed Fu
Famlie$ Outreath Fund: This fund 15 to be used for outreach actNiti8s to famlBS.
Mi55ion Fund.. This fund is lo a￿1 *7th actwths wh￿kn reath out to the pa￿h 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 O￿an1$al￿nS
UTrr•strlct•d R•*trfctod
Funds
2025
Total
2025
2025
2024
3. Analysis of Income
Donatlons and Legacles
WFO
L•gaG￿$
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 Rep8yn*nt
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 ￿sum￿l￿. pensk)n and housing and k)an
fund. Minraters. stipends awe pald li ac￿rdanCe 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 part￿5
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
Chr￿tIan Aid
Compasslon UK
Dunaskin DDon Band
Mission Awalion Fe*)wship
Safvatlon Anry Foodbank
S￿PtUre 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