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← St Andrew's Scottish Episcopal Church: Ardrossan

2025-08-31-accounts

The Annual Accounts of St Andrews Episcopal Church, Ardrossan Financial Statements Year Ended 31 August 2025

Scottish Episcopal Church

Diocese of Glasgow and Galloway

The Annual Accounts of St Andrews Episcopal Church, Ardrossan. Annual report and financial statements for year ended 31 August 2025

Index

Page(s)
Trustees annual report 2-3
Statement of principal accounting policies 4
Receipts and Payments Account 5
Statement of Balances 6
Notes to Financial Statements 7-8
Independent Examiner’s Report 9

1

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Trustees’ Annual Report and Accounts for year ended 31 August 2025 Scottish Charity Number SC004458

The vestry of St Andrews Episcopal Church, Ardrossan their annual report as required under Charities Accounts (Scotland) Regulations 2006.

Contact Address

The contact details concerning the charity and this Report and Annual Accounts is: -

Revd Canon Martyn Trembath Holy Trinity Fullarton Street Ayr

Current Trustees

The Trustees are all members of the Ardrossan congregation elected by them to the vestry, a committee appointed by the congregation to oversee the administration of the church’s’ affairs on their behalf. The Trustees are: -

K Scott Treasurer
S. Mitchell
E. Gray
J. Sydee Secretary
S. Garner
S. Barlow
A. Churchill
D. McColl
J. McColl
H. Mbocho

Appointment of Trustees

Vestry members are elected with no limit on service, however the longest serving member of vestry must retire but can be stand for re-election at the Annual General Meeting.

Trustee Remuneration and Expenses

The position of Rector has been changed to Priest-in-Charge. This position is currently vacant and is being covered by the Revd Canon Martyn Trembath. Services and pastoral care are being conducted by Lay Clergy and retired members of the Clergy, for which they receive travel expenses.

No other member of the Trustees received any remuneration or expenses.

2

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

_________________ Charitable purposes

The charitable purpose of St Andrews Episcopal Church is the promotion of and worship of Christian beliefs and religion under the Anglican tradition and the rites of the Scottish Episcopal Church.

Clergy

The members of the clergy in the period covered by the accounts were:

Interim Priest

Revd Canon Martyn Trembath

Ardrossan Ministry

During the period the congregation of St Andrews, Ardrossan reinforced its links with the local community by allowing the church hall to be utilised by various community groups. The congregation believes this is an important part of their ongoing outreach.

North Ayrshire Team Ministry

The North Ayrshire Team Ministry provides a focus for Christian belief in the Anglican tradition within the boundaries of the Episcopal churches of St. Andrew’s Ardrossan and St. Peter’s Dalry.

In June 2000 the Vestries of the three churches of Ardrossan, Dalry and Irvine, known collectively as The Joint Vestry, agreed that as from 1 September 2000 there should be established an account for the purposes of paying the expenses of their shared members of clergy and day to day running (excluding maintenance) of the churches. As of 2021, the church at Irvine ceased to exist and those members amalgamated with the Ardrossan congregation.

The Joint Finance Committee is an unincorporated association and it is made up of the treasurer and one other vestry member of each charge, the Priest-in-Charge and a Paying Officer. The purposes of the Joint Finance Committee and the administration arrangements are set out in its terms of reference.

For charitable purposes the Joint Account is recognised as a sub - account of St. Andrew’s Ardrossan.

Reserves

The Receipts and Payments Account shows an historical cost gain for the 12 months ended 31 August 2025 of £13,116. This has left a balance on the accounts of £153,619 carried forward to 2025/26. The accounts of St Andrews Ardrossan and the joint account are fully consolidated. During the year St Andrews Ardrossan continued to operate satisfactorily.

Post End of Period Events

There have been no events since the end of the financial period which necessitate revision of the figures included in the financial statements.

3

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

Statement of principal accounting policies

Basis of preparation

These financial statements have been prepared in accordance with the publication

published by the Office of the Scottish Charity Regulator and in accordance with applicable Accounting Standards.

The financial statements have been prepared on a going concern basis.

Basis of accounting

The financial statements are prepared under the historical cost convention on a receipts and payment basis.

Recognition of income and expenditure

Income from congregational giving (freewill offering), grants and other income is recognised in the receipts and payments account in the financial year in which it is received. Similarly, expenditure is recognised in the receipts and payments account in the financial year in which it is paid.

Maintenance of Rectory

The cost of maintenance or repairs to the Rectory is charged to the receipts and payments account of the joint account in the period in which it is paid.

Pension schemes

The Fund is a defined benefit scheme providing benefits based on final salary. The scheme is non-contributory. The entire cost of the Fund is met by assessments levied on employers. The assessment is set by the General Synod and is based on professional actuarial advice obtained by the Trustees. The Fund is exempt approved under Chapter 1 Part XIV of the Income and Corporation Taxes Act 1988. The Trustees know of no reason why this approval may be prejudiced or withdrawn. Members are not contracted out of the state earnings related pension scheme . Payments are made through the joint account.

Taxation

As a Scottish charity, the Church benefits by being exempt from corporation tax on income and surpluses, which have been derived in pursuing activities, designed to carry out the main objects of its charitable status.

4

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

St Andrew’s Episcopal Church

Scottish Charity No. SC004458

Receipts and Payments Account

Receipts:
Congregational giving incl. tax refunds under gift aid
General donations
Hall rent
Rectory Rent (net of costs)
Miscellaneous
Fabric Donations
Bank interest
Repair & Refurbishment
Special collections
Grants Received
Investments
Total receipts
Payments:
Employer superannuation
Employer National Ins.
Travel costs Locum Clergy Expenditure
Property costs Insurance & utilities
Diocesan quota
Altar expenses
Stationery, publications & postage
Fabric repair
Fabric upgrade
Service contracts
Miscellaneous
Telephone, broadband & website costs
Special collections
Repair & Refurbishment
Hampshire Trust Bank
Total payments
(Deficit)/surplus for year
All funds are unrestricted.		 2025
2024
£
£
34,263
32,255
350
774
641
-
8,758
8,373
227
156
974
1,246
5,343
-
3,974
6,246
481
312
28,999
-
-
80,000
84,010
129,362
-
3,000
-
-
502
294
19,305
14,344
6,378
6,094
823
302
113
182
-
7,078
265
-
705
849
474
3,397
220
445
86
162
42.023
2,100
-
80,000
70,894
118,247
13,116
11,115

5

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

St Andrew’s Episcopal Church

Scottish Charity No. SC004458

Statement of balances

2025 2024
£ £
Opening Balances as at 1 September 140,503 129,390
Surplus/(deficit) 13,116 11,113
Closing balances 31 August 153,619 140,503

All funds are unrestricted.

Approved by the Vestry of St Andrews Episcopal Church, Ardrossan and signed on their behalf:

Date: 25[th] March 2026

6

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

NOTES TO FINANCIAL STATEMENTS

1 Congregational Giving

The amounts included in the receipts and payments account (R&P account) is the summation of collections taken at church services and where appropriate the income tax reclaim on the contributions from parishioners who have elected to have their giving gift aided under the regulations set by Her Majesty’s Revenue and Customs as follows: -

Income source
Weekly/monthly giving
Gift aid taxation claim
Total received		 2025
2024
£
£
29,365
32,255
4,898
-
34,263
32,255

2 Donations and Fund Raising

Donations and bequests are received during the financial year and restricted for general use by the joint churches. Fund raising events including coffee mornings, lunches and rental income from hire of halls etc. are also included.

Description
Hire of hall
Gift Day
Total received		 2025
2024
£
£
641
-
-
-
641
-

3 Bank Interest

Is amounts received as interest on bank deposits.

4 Remuneration

The Rector is salaried at the recommended remuneration advised by the Diocese of Glasgow and Galloway. He is an ordinary member of the Scottish Episcopal Church Pension scheme and the employers’ contribution are set be the scheme administrators. Employers’ National Insurance rates are standard and are set by HMRC.

5 Travel Costs

Clergy travel costs are the travel costs reimbursed to all four of the Joint Churches’ Clergy and do not relate solely to the Rector as stipendiary priest.

7

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

_________________ 6 Property Costs

Each charge is responsible for the upkeep of their owned property. These are the costs paid within the financial year relating to the operation of the owned church and the rectory. In summary, these can be analysed as follows: -

Description
Rectory cost incl. council tax
Gas & electricity
Insurance
Repair and refurbishment
Total		 2025
2024
£
£
4,858
1,880
6,940
5,721
7,507
6,741
42,023
2,100
61,328
16,442

7 Diocesan Quota

This is the total amount payable annually by the individual churches to the Diocese of Glasgow and Galloway. The Diocese determines the amounts payable.

8

The Annual Accounts of St Andrews Episcopal Church, Ardrossan

Financial Statements

Year Ended 31 August 2025

Independent Examiner’s Report to the Trustees of the Joint Account of St. Andrew’s Ardrossan and St. Peter’s Dalry Episcopal Churches

I report on the accounts of the Accounts of St Andrews, Ardrossan for the year ended 31 August 2025 which are set out on pages 6 to 9 of this report.

Respective responsibilities of Trustee and Examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirements of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In the course of my examination, no matter has come to my attention

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Qualification: Address: Date:

9