The Church of Scotland Girvan Valley Church of Scotland Receipts and Payments Account Accounts Year Ended 31 December 2024 Congregation No: 100568 Charity No: SC007347
Rtferenee and Admini¥trative Information Charity Name: Charity Registralion Ilumbern: Congreg8tioD Referenee No: Cottlact Address: GTrrV Valley CCh of So)Iland. SC007347 Tru8tee4 Paga 1
Principal Office-be8rer5 OI/J¥D121)24 illl 30106ll024 Interim Nloderator liirvan North (iirvan South'DaillylBarr B•foro Unlon SEMion c.lrrk GiTvan North Gin'an South Dailly Treasurer Girn'an North QTiTr'an South Dailly Barr UllJu112024 till 3111212024 After Ufilon Interim Moderalor Locum (liirvan Valley) ion Clerk Treasurer IDd¢pendent Examiner Bankers Rojal Bank of Scotlan 311 Sandgate Ayr. KA7 IBY Bank of Scotland 123 High Street AYT KA7 1QP Page 2
Trustees, .Innual Report lear ended 31 December 2024 Strueture, Goi'ernance and IIanagement Governing Document Th¥ Church is administered in accordance 1th the IcTms of the Model Constilulion. On 1st July 211?4 (iirvan Nonh Parish Church. Girvan South Pansh Church, Daill). Partsh Church, and Barr Parish Church united io fonn GiTran Vallev Church of Scotland and ad0ed ihe Unilary Con51ilulion as encouragied by The General Assembli. ofihe ChuTch ot" Scotland. Recruitment and.4ppoinlmentx of Trustee Members ot- the Kirk SLssion arc thL' charilj. Irustees of Liirvan Vallev Church of Scotland . The Kirk Session members arc thc cldcrs of ihL lour unilLII L hurch¢s and ere chosen from those m¢mbers ofihe church who are considered to hal'e the appropnale gifts and skills. Wc have had no minislcr %inLe March 2019. Th¢ Interim Moderalor and Locum wYrL' aintL] b). Presb¢rrf on our union. OrgAnigation41 Strueture The individual Kirk sessions mel several limes separatel!, durinbi the first half of ?024 wilh the united Kirk Session meeting S iimcs in ihe second half ol. ?0?4. It is principally responsibl¢ for ihe spiritual alTairs ilIhin the church. Under Unitary Constitulion. we have various Action Tcams to Ol'LfsL"L thL dL'VLlI)pmeni uf lh¢ church's affairs. Teams consis1 of eldLrs and non eld¢Tr Ih0 are mLmtK'rs of the conb7rcbyaiion. All business maners aTe d)u$ed in the various Team mccttngs. then broubiht before ihc kirk Session for approi'al. The Action Teams are'.- l. Fund Raisinbi Aclii'ili¢s. 2. Christian F.ducation and Discipleship. 3. Pastoral Care. 4. Worship. 5. Outreach und Mission. There are also three supporting commillees namely Fabnc committee. Finance committee and CommuniLations Lornmittee. Objectives and .4etiTr'ities The Churih of Scotland 15 1 nniiarian in doctrine. Refonncd in tradition and Presbvlerian in kx)li¢y. It exists lo bvlonfy God and io work. for Ihe advancemeni of ChTJSt's King?dom ihroughout Ihe ivorld. As a national church.il acknov•ledgJyi a dislincliv¢ call and duty. to bring the ordinances of Tcligiion to the people ol. LVCI). parish of Scoiland through a ierrilonal ministry.. It Co-operaies wilh oiher churches In vanous eLumeni¢al t1¢5 in Scoiland and bej'ond. In ?024 Public Worship ofAlmighiv G(Kl ilas obser¥ed everv Sunday ai11 am in Girvan Northivalle). and at 9.45am In (iirN'an South lup to end ofJunel. while Dail1. held services on the 1" 3" dnd 5 Sundai. (where there one) in each month M'ith Ba holdingi seTh'ices on the ?1 and 4, Sundav ol. Ihe m()nth all al I l am. Sep+'ices i¥ere also held an a Wednesday moming at 10.JOAm in Girvan NOn1ValleY except during the momhs Of Julv and Augusi. 'I'here were leas. cofyees and felloivship after ¢ach 5¢Trice. A largie number of funerals kn'ere held in church durin¥ the )'ear. Communion Services 'Cre held jointl!, IN'ith CilTh"an South. r).'iilli LinJ BLirr in March and Junc and then abyain in November (after ihe union).. Our Locum. pr0.1de.rt pastoral visits and telephone ca115 throughoui the Jear, M'iih ihe interim moderainr f Girv8n South and14arr proNided rosloral carc for these Church¢s up unlil ihe union SeThices from GiTh'an North.'Vallc! w'ere liN"e streamed each Sunda. GiTran North church maganne, North Star was deliTrered to members each monih excepi Jul). and Aubiusi. It keeps members inlomied of church services and activities. Our church suprts Chri51ian Aid and Food Bank" collections. During ?0?4 funds were rai*d for Malawi. Pa8¢ 3
(ilTvan Vallev Church of kotland is a member of South Carrick Chur¢he5 Together (SCCTI. This is an ecumenical group of churches, including Girvan Meihodist Church. the I1 Roman Catholic Church and Milestone Baplisi Church. Ouidoor services M'ere held at Stump!, at Easter and ai the harbouT in Jul),. Orgonisation5. including a Parcni and TIKldler Group meet every Tuesda>, morning. On a Sunday during i%orship. Ihere is a Pnmar). Sunda. School for children aged from 3 Vears old to S l in both GiThan Valley and Barr Churches. The Isl GiTran Bovs Brigade ComFMny meet in the Girvan Valley church hall everv Sunday evening September to May. Girvan Vall¢y News Rs now delivered to all homes 3 to 4 times a y¢ar. FiDaDcial Review. This is quite a difficult thing io TIte as for the firsi half of the I'car we .re fuur se]Ydrate ChurchL'S, howe¥er for the second half ot th¢ )'ear we bccamc onc Church operating oier three w'orship 511¢s, with ihe main Church IGiTh'an North,Vallevl meeling even. Sunday and the other tw'o on alt¢rnale Sunda)'s. The prinLipal source of income of the church is through offerings. these are made up four main oftLringi str¥ams nam¢lv (a) F[er pa J','Standinby orders paid monihlN' b). members direLily into ihe C hurch bank- account. Ib) by sing numlxred otTennbi envelo5 pul into ihe oftcrinb, plat¢ eeklY here how much someone is puttinbi in is anonjmous and 15 only available to the r$On adminislerinby the biift aid lisl. Ic I b!, direLi cash donations into the offerinb, plate. (dl bv annual,biannual cheques )d directl. usuallN' N-ia the tr¢&surer. (hher sources ol. Income are l¢ls of the ChurLh Flii11s lo arioUS external OrniSa110ns. And donations from Church organisatTons usin&, the halls. ON'erall all 4 Churches had a Joint incorne or£1 43246 {2023 £1202471 and a joini eX.nd1Iure uf £180807110?3 1?33891. This eXndItUre includL's Ihe sum of approximately £?7000 SnI on a relamp ol"Barr church. 11 Is Ihe Iru51ees tx)IicN' 10 hold re5erNes ot-appro¥ima*ly six months nornial outgoing expenditure. At Ihe vLar cnd ihe Church held unrestricted funds of £183985. This lat¢S to slibhily over a years ¢Xn(l11UIy. Page 4
Statement of Trustees RespoDsibililies ThL' Members ofthe Kirk session must prepare fInala] slatements which give sulTicient dclail to enable an appreciation of the Iran5aclions ofthe Church during the year. The memlKrs of the Kirk- session arc rcsponsible for keeping proper xcountinby rccords whtch. on rcquest. musl reflect Ihe financial SItIOn of ihe Church ai ihai lime. This musi be donc to ensure thai ihe financial stalemenis cornplv wilh the Chan'tics and Trustee IneStment (Scotlandl Act 2005. the Chariti¢s Accounts (Scoilandl Regulations ?006 and the Regulations anenl Longregalional Finan¢¢ approv¢d b! ihe General Asscmbl% of ihe Church of Scotland in ?007. Thev are also reswnsible for safegJuaTding the assets of the Church and musl take 551ble sleps for the prevention an&'or deiection of fraud and other iffegularilies. Approved by the Tnst¢¢s and signed on their behalf Date 1.()2 ?1. Page 5
Cirvan Valley Church of Scotland SC007347 Report of the Independent Examiner RespeLive re8ponsKbilities of trustees and examiner The charity trustees consider that an indendent examination 15 needed under section 44(1) (c) of thc Lharities and TnLStce Ine51menl (Scotlandl Act 2W5. It is my r¢snsIbl11tY lo examine the accounts under this section and io $e whether partjcular matters have come to my aiiention. Ba¥is of independent examiner's 8tatement An examinalion includes a revie. of th¢ accounting record5 kept b) thc Girvan Vallry Church of Scotland a compartson of Ihc accounts presented. li also includes consideration of any un58] itcms or disclosures. and seeking explanations wDcernin&i such matt¢r5. The procedurcs undertaken do noi provide all ihe evidence that would bc required in an audil, and Lonswuently I do not expres$ an audit opinion on the ¥count5. Independent examiner's statement In the coursc of m). cxamination of the siaiemenl of account for the year endeil 31 st Deccmber 2024. n() matter has comc lo rny attention which givth rne reasonable caus¥. tu believe that in any material rcsrrtt.. acLouniinbF r¢cords have nol b¥¢n keM in acwrdancc w'lth Section 44 1 Ixa) of th¢ Charitie8 and Trustee Investments (Scotland) Act 2005 and R¢gulation 4 vf The Lharitics Account8 (Scotland) Reyulations ?IXb6 F. Ihe accounts do not accord Vliih th4)se records Ihe slatement of account do not comply with any of the Tequirement$ of Regulation 9 of The Charities Accounts (k'()Iland) Re¥ulalions 2(M)6 lo which, in my opinion. attcntion should be drnwTA in order to enable # prOr understanding of the accounts to be r¢arhed Pago 6
Glrvan Valley Church of Scotland RECEIPTS and PAYMENTS ACCOUNT Y•ar endèd 31st December 2024 Unrnslrfcled Restricted Endowment Funds Funds Funds 2024 2024 2024 Total Total Note 2024 2023 RECEIPTS General Receipts Legacies Fundraising Events Bank & Deposit Inlefest Investment Income 103549 77 103749.77 1000.00 3548.49 821.15 104126.00 3148.49 581.04 689.75 10070.10 698.80 594.94 224.89 155.25 15.22 0.00 108969 05 7f14 Rent81 of Promises Sale of A55•ts Sale of Investmants Grants Receipts from General Trustees 6546.(Ki 4423.co 0.00 10 28735.48 26735.48 333.80 TOTAL RECEIPTS 14 980.14 15.22 246. PAYMENTS Costs of Generating Funds Charitable Adivilie8 Govemance Cost$ Other Payments 11 12 18(K65.78 13 14 2701,12 12C688.14 741.CQ 1808C6.78 o.c TOTAL PAYMENTS 180C65.7 Excess of Receipts over Payment$ -3781 239 14 -37 -3142.62 Page 7
G1w Valltry Church rf Scollan STATEMENT OF BALANCES At 31st tJeGwnber 2024 Endowrneffl Fund8 2024 Funds T¢t•l Tolal 2024 Z023 B4nk & Cask BaLance• Ban¢•• 8rou91rt forw Gemral Fund (DA} G8nerai Fund IGNI General Fund IGSI G&n8ral FLfftd Pr•miumAc Extra General Fatxic fund 4207 10 57184.61 42289.01 0.16 7780.D1 15718.28 64718 83 9704 70 8332 13 10822Q 464.02 441 C#J 22132 9856 96 315284 258.2 53178 77 0.61 7842.37 4207.10 57184.61 42289.01 0.1e 7780.01 1571826 64718.63 9T04.70 8332.13 1082.20 4S4.02 441 C(1 22132 s6.90 2835.23 1416.70 2568.79 IBAI IGSI IGSI 64718.63 9779.79 IGNI Flower Fund IGN) Caipgl BoJing (GN) Lad$ Baamlntty) IGN} Org8nisBtions {GSI IG81 8oilèr Fund (DA) 8•n•voni Fun4 IDA} C4r Fun¢J 10A1 ProitttCA (DAI Chwctt Hall Rof (DA) Church Re¢ecof IOA) The Churett Mice {DAI IGNI IGN) IGNI IDAI RayriLr BequÉsl {GN) Tolal Op•rAnglCloshiq Fun S712 441.61 99.9fj 3032.e6 1437.25 2605.84 283S.23 1416.70 2568.79 0.74 0.74 570.11 591.79 969.C 15212.77 1093.55 1032.57 877 49 570.11 9. 1fthS.97 1234 55 1017.98 878 88 19 1SQ95.97 1234 SS 1017.98 878. Movern¢nt tn Y8ar.- G•n•fal Furyj IDA) General Furh1 IGN) Goneral Fun¢J IGSI General Fund Pren*trmAcc Extri G•n•r41 F8brie Fund -1054.26 .3134B JJ 1Cfj89 76 0.45 IGS) IGS) IGN) IGNI Flower t.und IG Cyl Balthg IGM) L8(Iles Badminton (GM) Organlsalions {GSI R•serwes {GSI 8gil8r Fund (DAI Benevolenl Fund IDAI Car Fund IDAI Church PwJectCA IDA) Church Hall Rel IDA) -15718 28 0.00 7S09 n.75 .1Q82 20 203.10 0.61 .221.32 197.43 37.05 -11.85 4J.74 R•decor (OA) Th8 Church Flic• IDA) IGN) IGNI IGN) IDA) GN 21.88 118.80 -141.CQ Malawi Fund 14.YJ 0.63 15.22 aynef uesl Tdtal Surplu D•ll¢lt for YMr Thifd Party colleLlI over from Prioryear Thlrd Party coll¢¢tton held At ye8f en¢ .370 89 -3781 o.co o_oo 378
Inve5tmentslChurch ol Scolland Inbwts Truitl Fabric Fund (Depositi Organ Fund (Deposrtl Gèneral Purposes (Grcmlhl General Pufposes (GrlhI Boiler Fund (Grcthlhl General Purpos•$ Ilneom) 270.00 274.4# 270. 274.49 17226.th) 10284.S8 7337.rjj 5828.82 270. 17226 CKJ 10284 56 14580.02 9397. 6704.50 5775.92 7337. 5828.62 Unclairn*thUnpwd GtftA#1 Llibllltle• Amounl collected on beh1 of thlrd POrti•$ 8550.75 8560.75 2927.[ Gr4nd Toial 114 The AccnI k¥ar• Appr¢v•d by Kirt s•$$1 on For and on behalf of Ine Kifk Sessioni'con re ational oar Page 9
Girvan Valley Church of Scotland Unrestrlcted Restricted Endowment Funds Fund8 2024 Total Total Nots$ to Rocaipts and P•yrn•nt cOUntI Note 2024 2024 2024 2023 RECEIPTS Donations OfferirKJslGfft Aided) WFO Scheme {Non Gift dI Tax on Gift Aid Donations Other Offerings (Open Plate) Wo(1cling5 a Funeral$ Other 14259.11 43287.45 14287.47 18772.E6 57.03 3192.30 693.75 o.tK) 14459.11 4141.94 0.1]) 43287.45 49427.71 0.00 14287.47 12099.72 0.00 18772 66 173(E.22 0.00 9057 03 13227.03 3192.30 2020.00 693.75 s3.38 Sub Tolal 103S49 77 0 00 103749.77 104126.00 L&gaci8$ Fundfai$ing Events Bank & Deposit Interest Inv8slmenl Incom& Ronlal of Premises Sale of Assets Sale of Investments Grants Receipts from General TnJste8$ 1CK)).00 3148.49 581.04 912.33 6546. 1QJO.00 3548.49 10070.10 821.15 698.80 11%7 58 594.94 0.00 6546.00 4423.CQ 224 89 155.25 15.22 10 26512.90 O.CM) 26512.90 333.80 Sub Total 14 15. 161 Total Income 142250 53 980 14 22 143245.89 120246. Page 10
Glryan vleY Church of 8t{and PAYMENTS Costs of Gefteratlng Funds Fundraising Costs 2701 12 Costs of Generaing Funds 11 1.12 GiviryJ lo Grow Ple$bery Dues Volunlory A(klilional Stipend Lwm Exp8nses Locum Assistance Pulpit Supply Olh8r Staffing Costs Fabric Repair & Maintenance Council Tax Insurance Other Building Costs H•al & Light Church Office Expenses Organ & Music Olh6r Expenses 3C040.55 1716CQ O.CK) 30040.55 34881. 1716.00 1716.00 o.Th) o.Ix) 5997.35 12131.79 2229 76 17042.03 63222 07 5997.35 12131.79 2229.76 17042 03 63222.07 3790.18 o. 4430.21 27420.08 15048.77 10183.03 6241. 19276.23 38%.87 647.LJ) 7441.14 10183.03 13185.81 6241. 776.71 19276.23 11501.67 3916.87 743.65 647 00 SS1 70 8162.14 e632.36 20.()J 721.C Charitable Aciivities 12 78(X65 78 741 Cxj 1808C6. 8 12(.14 Independent Examiners Fees Govemanca Cost8 13 Purchase of As8et8 Purchase of Investmgnls o. o.D) Other Payments 14 Total Expenditure 18C(65.78 741.IX) o ty) 7C.18 123389.26 Page 11
0000 8888 0000 000
Girvan Valley COS 1. Trustees Remuneration and Relaled Party Trnnsactio One Trustee Mathew Scobie Isecrew) received £3527.50 In ¥alary. 2. Movemenl In Funds At 1st JJJ 2024 Incoming Outgoing Resources Rescwrces Drfference Transfers At 31. De¢ 2024 Endt)wment Funds Mrs Dalrymple Hamilton IDA} Reyner Bequest IGNI 1017.98 676. 14.59 0.63 14.59 0.63 1032.57 677.49 Total 169484 15.22 15.22 1710 Rèstrlcted Funds Boiler Fund 10A1 Benevolent Fund IDA} Car Fund IDAI Church Projèct Curr Acc IDAI Church H811 Refurbishment IDAI Church Redecoration Fund IDA) The Church Mice (DAI Memorial Chapel Fund IGNI J McNaughl Ministerial IGNI Malawi Fund IGNI 2835.23 1416 70 2568.79 1165 0.74 197.43 20.55 37.05 0.07 0.01 0.01 197.43 20.55 37.05 -11.65 4).74 -0.98 21.68 3032.86 1437.25 2605.84 000 0.00 -11.69 .75 -0.99 13.43 57011 9.CK) 15095 97 1234 55 591 79 969.Ci) O.¢)J 15212.77 1093 55 116.8J) 11680 -141 CKJ 741 CQ Total 03 980 14 741 00 9 14 0 00 24942 86 Unrestrlct•d Fund• General Fund IDAI G8neral Fund IGNI Miss Morrison Bequest IGNI John McNaughl 8equesl IGNI Flower Fund IGNI Carpel Bowling Club IGNI Lad18$ Badminton IGNI Genèral fund IGSI Exlra-General IGSI Fabric Fund IGSI Organisalions IGSI Reserves IGSI Premium-accounl IBAI Gener81-Fund IBAI 4207.10 6751.85 7349.52 -1054.26 57184.61 113536.20 14632S.45 -31348.33 9704.70 75.09 75.09 8332 13 77.75 77.75 1082.20 51.13 142.41 -1082.20 464 02 459.oj 203 10 441.CQ 250.61 0.61 42289 01 15539.93 21128.98 10889.78 1571826 O.¢XI -1S718.26 64718.63 221.32 96.98 7780.01 0.16 456 59 3152.84 1440.92 25836 28 9779.79 8409 88 .990 92 -200.CQ 667 12 -250.00 441.61 16478.81 53178 77 -1571826 o.(XJ 64718.63 -207 CQ 0.00 300.00 9956.98 -3*.96 7842 37 061 685.10 699 42 -221 32 0.) 300 Th) 4364.10 62.36 4823.42 0.45 Total 2218CQ 13 142250 53 18C(65 78 -37815 25 0.00 183984 e8 Grand Total 248198 69 143245 89 1808CE.78 -37560 89 0 00 210637 80 Page 13
Purposes of Endowment Funds Mrs Dalrympl8 Hamilton Reyner Bequest Fund Whe only Interest can be used for General Church Expenditure Income from this fund to provide Sunday school teaching material5. Purposes of Restrlcted Funds Boiler Fund Banevtslenl Fund Car Fund Church Prqect Curr Acc Church Hall Refurbishment Church Redecnralion Fund The Church Mice Memorial Chapel Fund J McNaughl Ministerial Fund for the upkeep and repair of Chufth Boiler Fund ftx distribLrtion lo swjply of Coal to Pr in Parish Fund for repair and r8placem&rn of Ministers Car General Funds for Clvjrch Project Fund for the UFeep and repair of Church Hall FurKI for the Redecoration of lh8 Church To keep separate accounts of Church Mice group To provide funds for the maintenance of the Memorial Chapel Incofne from this fLmd to wovide errwgoncy h8lp lo distressed parishoners in limo of n8e(J. To be uséd lo suppcyt Its wcyk of Likomo Church Mila Malawi Fund Purpose¥ of Unro•lrfGled Funds DA-G8neral FurHJ Fund for Ihe Gal runniTrJ of Churth Affairs GN-G8n8r81 fund Fund for the General [nIng of Churth Affairs Miss Morrison Bequasl Fund lo wovid8 Car loan for tho minister John McNaught 8equ6st This fund to provide Off Pfinting arKJ copying machines as rgquired. Flow8r Fund To provide Ilowers for display duriry servic88 of worship. Carpel 8¢Ing Club To provide furKls to finaKe this rècreational group within t creh. Ladiès Badminton To provide funds lo finance this recreational grTrJp thIn the Church. GS-General Fur¢d Fund for the Genéral Nming of Churth Affairs GS-Extra-G8neral Fund for Restoraliw ol Church Fabn'c GS-Fabric Fund FurKi for upkeep of Church Fabnc GS-Organisalion8 To provide funds lo financg these rthats'onal woup wlhin the Churth. GS-Reserves To build a Reserve$ fund fc unfcyseen need BA-Premium•account Fund ttt Interest lo njn General Account BA-Gen8ral-Fund Fund for tha Génwal njnniw of Chwch Affairs (Linked accounti (Linked a¢countl Page 14
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