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 C￿Ch 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 ad0￿ed 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' a￿￿intL￿] 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 i￿lIhin 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 I￿h0 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 t￿￿1¢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 NOn￿1ValleY 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 sup￿rts 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 I￿1 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 envelo￿5 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 Or￿niSa110ns. 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 eX￿ndItUre includL's Ihe sum of approximately
£?7000 S￿nI 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
¢X￿n(l11UIy.
Page 4

Statement of Trustees RespoDsibililies
ThL' Members ofthe Kirk session must prepare fIna￿la] 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 In￿eStment (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 ￿5￿￿51ble 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
RespeL*ive re8ponsKbilities of trustees and examiner
The charity trustees consider that an inde￿ndent examination 15 needed under section 44(1)
(c) of thc Lharities and TnLStce In*e51menl (Scotlandl Act 2W5. It is my r¢s￿nsIbl11tY lo
examine the accounts under this section and io $￿e whether partjcular matters have come to
my aiiention.
Ba¥is of independent examiner's 8tatement
An examinalion includes a revie￿. of th¢ accounting record5 kept b) thc Girvan Vallry Church
of Scotland a compartson of Ihc accounts presented. li also includes consideration of any
un￿5￿8] itcms or disclosures. and seeking explanations wDcernin&i such matt¢r5. The
procedurcs undertaken do noi provide all ihe evidence that would bc required in an audil, and
Lonswuently I do not expres$ 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 # prO￿r
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

G1*w￿ Valltry Church rf Scollan
STATEMENT OF BALANCES
At 31st tJeGwnber 2024
Endowrneffl
Fund8
2024
Funds
T¢t•l
Tolal
2024
Z023
B4nk & Cask BaLance•
Ba*n¢•• 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 Bo*Jing (GN)
Lad￿$ Baamlntty) IGN}
Org8nisBtions
{GSI
IG81
8oilèr Fund
(DA)
8•n•vo*ni 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 BequÉ*sl {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 Ba￿lthg 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¢
.37￿0 89
-3781
o.co
o_oo
378

Inve5tmentslChurch ol Scolland Inbwt￿s Truitl
Fabric Fund (Depositi
Organ Fund (Deposrtl
Gèneral Purposes (Grcmlhl
General Pufposes (Gr￿lhI
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 beh￿1 of thlrd
POrti•$
8550.75
8560.75
2927.[
Gr4nd Toial
114
The Acc￿nI 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
s￿3.38
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 v￿leY Church of 8￿t{and
PAYMENTS
Costs of Gefteratlng Funds
Fundraising Costs
2701 12
Costs of Generaing Funds
11
1.12
GiviryJ lo Grow
Ple$b￿ery 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) 7￿C￿.18 123389.26
Page 11

0000
8888
0000
0￿00

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 UF*eep 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 G￿￿al 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￿ c￿reh.
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
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