Girvan Valley Cburcb of Scotland RECEIPTS AND PAYMF.YTS ACCOUI%TS Congreyation Yo: l(Kl568 Ch*rity No: SC(M)7347- Girvan Valley Churcb of Scotland 2025
Referenee and Administrative Information Charity Name: Cbarity Registration Numbers: Congregation Reference No: Contact Addr. GMNan vall Ctmxch of ScotlaThJ. SCIX)7347 Treasurer". Klr Kenneth Johnstone 103 Torcy Drive Girvan A26 OEU Truste Jun¢ Allison James And¢rson Mauraid Anderson Janet Arthur William Benson Margarel Benson Isobel Bonc Robert Bone Alec Clark Sconaid Clark Violet Connor Loma Dunn James Fairbaim Anne Fisher Agncs Gibson Ronald Ciibson Margaret Grassom Eli8abeth Grcgg Christina Ingram Robert Jcss Una Jess Ken Johnstone Stuart Kilpatrick- IA)uise Lindsay James Lindsay ic MacKinnon Rhona MacKinnon Pat McCra¢k"¢n Jan Mccrorie Arlene McGarragle H1 McKinley Craig Mcmaster David Mclntyre Joyce Mills Jean MO15 Rob Newsham James Nicol MargarLt Nicol Jennifer Ramsay Pauline Raitray Matth¢w SLobi¢ John Sloan Sylvia Stcwart Sharon Trottcr Ronald Turnbull Joan Walkei Page 1
Prinelpal Office-bearers Minister (inducted 3 July 2025} Rev Peter Gil Interim Moderntor (till 03107ll025) iuM (Girvan Valley) (till O li06,2025) Mr G18rn Ronakl Session Clerk l¥trs Pauline Iqattray TreAsurer Mr Ken Johnstona 103 Torcy Drive Girvan KA26 OEU Independent Examiner tr Robart MtrAla51er IFCCA) 37 Henrietta Street Girvan I<A26 9AL Bankers Royal Bank ot" Scotland. 30 Sandgate Ayr. KA7 IBY Bank of Scotland 123 High SlfO8t Ayr KA7 10P P¥Je 2
Trustees, Annual Report ear ended 31 December 2025 Structure. Governance and ,Ilanagement Governing Doeument The Church is administered In accordance with the tern]s of the Model Constitution. On 1st July 20?4 Girvan North Parish Church. Girvan Souih Parish Church. Dailly Parish Church. and Ba Parish Church united to forn] Girvan Valley Church of Scotland and adopled ihe Unilary Constllution as encouraged by The General Assembly of the Church of Scotland. Recruitmen¢ and Appointments of Trusltt Members of the Kirk Session are the Charity truste¢s of GiTr'an Valley Church of koiland . The Kirk Session members are ihe elders of the four united Churches and were ch05¢n from those members of the church i¥ho are considered to have the appropnale gyifts and skills. We had no minister since March ?019. The Interim merator and L(Kum were apwinted by Presbytery on our union. The Rev Peter Gill induci¢d as our minister on 3 July 2025. Organisational Structure The Kirk ssIon met 14 limes during ?0?5. It is principally r¢S)nsIble for the spiritual affairs 'ithin the church. Under the Unilary, Constitution. lie haile i'artous Action T¢ams to oi'erse¢ th¢ d¢v¢lopmenl of ihe church's affairs. Teams consist of ¢lders and non elders who are m¢mbers of the conbFre&iaiion. All business matters are discussed in (he various Team meelinbys, Ihen broub,hi before the Kirk Session for approval. The Action Teams are.'- l. Fund Raising Aclivilies 2. Christian Education and Discipleship 3. Pastornl Care. 4. Worship. 5. Outreach and Mission. Th¢rc are also three supporting• committtts namely Fabric committee, Finance committtt and Communications commillcL. Objectives and Activities Th¢ Church of Scoiland is Trinilarian in docirine. R¢forn)ed in tradition and Presbyterian in wlicy. It exists to glorify God and io work for the advancemeni of Chrisl's Kin&idom ihroubihout the world. As a national Church,il acknowledbies a distinctive call and duty to bring the ordinances ofreligion to the people of every parish of Scoiland ihroug,h a ierritorial ministry. It Cowoperates wilh other churches In various ecumenical bodi¢s in Scoiland and beyond. In 2025 Public Worship of Almighty G(MJ was obs¢rv¢d every Sunday ai11 am in Girvan Valley Church and on the 1°, 3 and 5 Sunday (where there was one) in ch monih at Dailly Mission Church, wilh Barr holdingF seTr'ices on ihe 2 and 4, Sunday of the monih all ai I l am. There wer¢ tea5, coffees and tellowship after each service. A number of funerals were held in church during the year. Communion SeTrices were held in Girnan Vallej Church in March, June and N0ernber. Our Locum, Mr Glenn Ronald, provided pastoral visits and telephone calls throughoul the first half of the year beRng r¢plac¢d in the latter half bv Rev Gill. Services from Girvan Valley were live streamed each Sunday. Girvan Valley church magazine. GiTh'an Vallev News was delivered to meTnbers 3 times in ihe year, It keeps members informed ot. church Services and aclivilies. Our chuTch supwrts chrilan Aid and Food Bank collections. Dun'ng 2025 funds ere raised for Crosshouse Child Fund, Age Concern. Avrshire Cancer care, Sarcoma UK and Malawi. Funds were also raised for a leaving gift for our Interim m(Kkrator Mr Gl¢nn Ronald. Page 3
Girvan Valley Church of Scoiland is a member of South Carrick. Churches TogethLr (SCCT). This is an ecum¢nical group of churches. including (iirvan Methodist Church. the local Roman Catholic Chwch and Milesione Baptist Church. Outdoor servi$ were held at Stumpy al both E1¢T and at in July On a Sunday during worship. therc was a Primary Sunday Sch(K)I for children aged from 3 years old to S l in Girvan Vdllcy for ihe first six months of the year and in Barr for the full year. The 1st Girn'an Boys Bngade Company meet in thc Girvan Valley church hall cvery Sunday evening Septernr to May. Finantial Review. Girvan Vall¢y Church operates over three Worship sites. 1th the main Church (Girvan Vall¢y} meeting ev¢ry Sunday and the other two on allente Sundays. The principal source of income of thc church is through offerings. these are made up four main offering strearns namely (a) Fasier pay,'Standing orders paid monthly by mernbcrs directly into ihe Church bank account. (b) by using numberLd offcrin8 enveloS put inio the offering plaie weekly where hoiv much someone is putting in is anonymo8 and is only available to the r$On administering th¢ gift aid list. (c) by dir1 cash donations inlo the offering platc. (d) by annuallbiannual cheques pald directly usually via the trcasurer. Other sources of income are leis or Ihc Church Halls to various external organisations, and donation5 from Church Organisations using th¢ halls. Overall the joint income of thL' union during 2025 was £98209 (2U24- £143246) and a joint e.¥penditure of £181494 (9024- 180807). Therfere we had a mAssivc fall in our income over the year while our exFEnditur¢ stayed the same thus VIng us a large defecit for the year. Signed Date JJ Mr Kenndh Johnytone (Treasurer) Il is the trusteLS polic J. to hold reserves of approximalLly six months nonnal outgoing expenditure. At ihe ytiar end the Church held unrestricted funds of £100566 (down from £183985 at the end of 2024) 'fhffts rclat¢s to approximately 7 months ¢XnditUrc. Page 4
Statement of Trustees Responsibilities The M¢mb¢rs of the Kirk session must prewe financial statements which give sufficient detaRI to enable an appreciation of th¢ transactions of the Church dunng the year Th¢ members of the Kirk session are r¢stK)nsible for keeping prOT accounting records which. on request. must reflect the financial tK)Sition of the Church at that time. This musi b¢ done to ensure ihat the financtal statements comply with the Chanties and Trustee Inveslm¢nl {Scotlandl Act 2005, the Charities Accounts (Swtland) Regulations 21X)6 and th¢ R¢gulalions anent Congregational Finance approved by the General Assembly of the Church of Scoiland in ?(X)7. They are also responsible for sateg)uarding the a55e15 of ihe Church and must lake 5)nSIble steps for ihe prev¢ntion andjor d¢tection of fraud and othcr irrebulantics. Approved by the Trustee5 and signed on their behalf Pauline RattrAy Session c.lerk Date Page 5
Girvan Vallej Church of Scotland SC007347 Report of the Independent Examiner Respective responsibilities of tThsttts and examiner The charity trustees consider thai an indendent examination is ne¢d¢d under section 44( I Xc) of the Charities and Trusl¢e Investment {Scotland) Act 2005. It is my resp)nsibility to examine the accounts under this seclion 4tKJ to stal¢ whether prticular malleTS have come to my attention. Basis of independent examAner's ststemtnt An examinalion includes a review of the accounts.ng records kw by the Girvan Valley Church of Scoiland and a rompanson of the accounts presented. Ii also includes consideration of any unusual items or disc105ures. and seeking cxplanalions o)ncerning such matters. The procedures undertaken do not provide all the ¢vi¢knc¢ ihat would b¢ rwuired in an audiL and consequcntly I do nol express an all opinjon on the accounts. Independent examiner's slalemeot In the course of my examination of th¢ statement of account for ihe year ended 3151 December 2025. no maller has comc lo my attention Vi'hich gi&cs mc rL'asonabl¢ causc to bclicc that in any matLrial r¢sp¢ct'. accounting records have not been kept in accordance with Section 44 {1)(a) of the Charities and 'l'rustLY Investmenis (Scotlandl Acl 2005 and Rcgulation 4 of The Charities Accounts (Scoiland) Regulations 2006 the accounts do nol a¢)[d with those recoiits Ll the statement of account do not comply with any of the requirements of Regulation 9 of The Chariti¢s A¢¢ounts (Scotland) Regulations 21K)6 to which, in my opinion. attention should be drawn in OTder lo enable a prOr understanding of thc accounts lo be reached NAME.. Mr Robert Mcmaster {FCCA> DESIGNATION ..Accountant ADDRESS . 37 Henriett8 Street l Girvan KA26 9AL Signature . Date . 0l3/.....- Page 6
Glrvan Valloy CO8 of Scolland RECEIPTS PAYMENTS ACCOUNT Year ended 31st De¢omber 2025 Unwtrl¢ted Reslrfcled Endowment Funds Funds Funds 2025 2025 2025 Total 2020 2024 RECEIPTS G8noral R8c8iPts Legacies Fundraising Events Bank & Deposit Interest nv8slm8nt In¢om8 1 85947.68 236.51 86184.19 103749.77 1000.00 3548.49 821.15 845 00 3 4122.82 271.46 5 1308.24 4122.82 534.14 1463.49 238.92 15525 23.76 000 50.20 92 R8nlal of Pr8mises Sale of Assets Sale af Invastrnents Grants Receipts from Genaral Trustees 6 S() 5904 00 6546.00 0.00 10 26735.48 TOTAL RECEIPTS 97 $4.20 14 245. PAYMENTS Costs of Generatin9 Funds Charilible Activiti85 Govèmancè Costs Other Payments 12 180973.C6 13 14 $21.ts) 181494.C6 1808C6 78 o.oj 0.00 TOTAL PAYMENTS 18 73[ 521 00 1494 C6 C678 Exce•• of Roceipts over Paynwnts 0.89 Page 7
GiNan Valley COS Dailly Parish ChurGh of Scotland STATEMENT OF BALANCES At 31st December 2025 Funds 2025 Funds 2025 Funds 2025 Totsl end 25 Totsl end 24 2025 2024 Bank & Cash Balances Balan¢e• Broughl forward Dailly General Fund GV-Gener81 Fund MissMorrison8equesl JohnMcNaughtBeque$t CarpelBowlingClub Ladies Badminton GS-General fund GS-Fabric Fund GS-Reserves BA-Pr8mium-ac¢ount BA-Gen8fal4uTha Boil&r Fund Benevolent Fund Car Fund The Church Micè Memori8lChap8lFur¥J JMcNaughlMinislerial Malawi Fund Mrs Dalrymp18 Hamilton Reyner Bequest Total Op•nlnglCloslng Fund• 315284 25836.28 9779.79 8409.88 667.12 44187 $3178.77 64718.63 641.87 735%.59 9877 86 8494.21 1266.83 338 15 429.11 3152.84 25836.28 9779.79 8409.88 667.12 44161 53178.77 64718.63 9956.98 7842.37 0.61 3032.66 1437 25 2605.84 591.79 969.00 15212.77 1093.55 1032.57 677 49 211%37.80 4956 98 .17 0.47 3222 53 1453.31 2634.93 598.40 9.C¢J 15365.31 7842.53 0.61 3032.66 1437 25 2E5.84 591 79 969.¢)J 15212 77 1093.55 1032 57 677 49 1710.C 1044 24 689 58 127352 183985 10 24942 M¢)vem•nt In Y•ar.- Dailly G6n8ral Fund GV-General Fund MissMorrison8equesl JohnMcNaughlB8qu851 CarpelBowlingClub Ladies Badminton GS-G8nèral lund GS-Fabri¢ Fund GS-Reserves BA-Premium-ac¢ounl BA-General FurKI 80i16r Fund Benevolenl Fund Car Fund Tho Church Mice memorialChalFUnd JMcNaughtMinistonal Malawi Fund Mrs Dalrymple Hamimon Reyner Bequest -2510.97 47760.31 98.07 599.71 -103 52 -52749.66 44718.63 878.36 -0.14 189.87 16.(E 6.61 152.54 -284.49 11.67 1209 Total Surplu8lDef•clt for Yoar -83285.42 43418 109.68 23.76 Third Party collection held over from Prior y8ar Third Party coll8Ction 1 at year end Total Funds 0.00 2137 1C()566 18 25052 54 Page 8 1733.82 127352.54
Total Funds (from Fxevious page) 1566.18 2S)52.54 1733.82 127352.54 21(b37.80 Investmentslchurch of kolland Invmtors Trust) Fabric Fund IDep051tl Organ FLtnd IDeposill Gener81 Purposes (Growth) General Purposes (Growth) Boiler Fund IGrowthl General Purposes {Incnmel Other Inveslmonl 270. 2eA.69 270.(KJ 286.69 18576.IXI 110. 7912 CKJ 6CVJ2.53 270.CQ 274.49 17226.1 10284.56 7337.00 5828.62 18576.Crf) 110.56 7912.1)) 6O)2.53 Total Investments 35669 09 T69 44137.78 41220 67 As¥ets Unclaimg¢YUnpaid Grft Aid 4639. 6560.75 UabIll Amount Collèct on b•half ol thlrd partl•# Crosshouse Child Fund A99 Concem Ayrshire Cancer Cafè Sarcoma UK Glenn Ronald leaving grfl 340.37 340.36 212.$0 212X) 15.cl Grand Tolal 80 14 41 The Account re approvad by lQrti S8ssKKVCongrega1l Board on /1 For and on bthalf of Ihe Kirk Sessiorblcorwegaiional Board S0881on Clork Troaur•r Page 9
Gl¥van Valley Church of Scotland Funds 2025 Funds 2025 Total Total Not lo Receipts and Payment A¢¢offits Note 2025 2025 2024 RECEIPTS Donations OfferingslGidedI WFO Scheme (Non Grfl dI Tax on Gift Aid Donations Other Offerings (Open Platel Wedding$ & Funerals Other 658.31 Alc1.15 14680.70 14249 $5 11474.14 236.51 894.82 41001.15 14e&i.70 14249.55 11474.14 2860.co 1023.83 14459.11 43287.45 14287.47 18772.66 9057.03 3192.30 693.75 1023.83 Sub Total 1 85947.68 236 51 86184.19 103749.77 LaCleS Fundraising Events Bank & Deposit Interest Inv8stm8nl [rme Ren141 of Premise$ Salè of Assets Sal8 of Invesimenl8 Grants Receipts from General Tru$lee$ 0.00 1000.OJ 3548.49 821.15 1t%7.58 6546.00 3 4122.82 271.46 5 1308.24 6 5904.C() 4122.82 534.14 1463.49 5904.00 238.92 155.25 23.76 10 0.00 26512. Sub Total Total Incom8 97554 20 630 68 98208.64 3245.89 Page 10
Gitvan Vall•y Church of Scolland PAYMENTS Costs ol Generating Funds Offering Env&lopes Fundraising Costs 0.) 0.00 Costs of Generats"ng Funds 11 0.00 Minislrios & MissionAlccalion Presbytry Du8S Volunlry Addllional stil1 Ministers Expenses Minislrial Assistance Pulpll Supply Other Staffing Costs Fabric Repair & Mainl•nan¢e Council Tax Insurance Other Building Costs Heal & Light Church OffSce Expense5 Organ & Music Other Expenses 60133 CK) 2343.10 60133.00 2343.10 ooo 1651.10 6072 25 600 70 14654.94 42086.85 30040. 1716.co 1651.10 6072 25 6C(J.70 14654 94 42086.85 5997.35 12131.79 2229.76 17042.03 63222.07 0.00 10183.03 6241. 19276.23 3916.87 647 CQ 8162.14 o.(x) o.Th) 17141.54 12CQ2.08 14576 77 29)J.99 0.0) 17141.54 I2208 14576 77 291)J.99 0.00 0.00 6809.74 521. 7330 74 Charitibl8 Activities 12 180973 C 1494 CE 180 .78 Independanl Examiner8 Fees 0.00 0.00 Govemanee Costs 13 0.00 Purchase of Assets Purch85e ol Investm9nls Other Payments 14 Total Expenditure 180973.C 521. 181494 1808C6.78 Page11
¢D • 0000
Girvan Valley COS l. Tmstees Remvneration and Rolaled Party Transath One Trustee Matthew Scoble {Secrntary} receivéd £3749.25 in Salary At 1" Jan IncomlrwJ IgoIng 2025 Rosourc•s Resources Diffèronce Tran•fw8 A131"D 2025 Endowment Fund• Mrs Dalrymple Hamilton Bowgst Reyner Bequest 1032.57 677.49 11.67 12.09 11.67 12.09 1044.24 689.58 Total 1710.C6 23.76 2376 1733.82 Rtricted Funds Dailly Boiler Fund Dailly Beevol&nl Fund D8illy Caf FLtnd Dailly Church MiGg Girvan Valley Memorial Chapel Girvan Valley McNaugM Ministerial Malawi Fund 3032 e6 1437 25 2605.84 591 79 969.co 15212 77 1093.55 189.87 16.( 29C 661 189.87 16.C6 2909 6.61 3222.53 1453.31 2634.93 598 40 969.00 15365.31 152 54 236.51 15254 .284.49 521 Total 24942 86 630.68 521.CQ 10968 25052.54 UnMtrlctsd Funds Dailly General Fund Girvan Valley General Fund Girvan Soulh Gener81 Fund Barr Premium ae¢ount Miss Merrison 8equesl John McNaughlon Beql Carpel 801ng Club Ladios Badminton Fabric Fund Girvan South R6$erve8 Baff Gon8ral Acccount 3152.84 1108.82 319 79 -2510.97 -3300. 25836.28 94801.12 179104 44 47760.31 1321%3.63 53178.77 749.66 -52749 65 -52CQO.(X) 7842 $3 664 43 -6878.36 -7CW.CXI 9779.79 9807 8409.88 667.12 44167 64718.63 641.87 73596.59 429.11 .17 9877.86 8494.21 1266.83 338.15 7&.07 9807 84.33 418.37 2S7.42 o. 73.e6 599.71 -10352 o W 44718.63 44718.63 O.(XJ -sc1.CQ 4).¢X) 0.14 -0.14 255.C 4956.98 0.47 0.61 o. Total 183985.10 97554.20 180973 (E 43418.86 O.CN) 1c().24 Grand Total 14 Page 13
Purposes of End0e Funds Mrs Dalrymple Hamilton Reyner Bequest FurKI Wthere only Interest can ba used for General Church Exp8TrJilure IrK#) this fund to tKOVKle SurKlay 5thr leaching materials. Purposes of Restrlcted Funds Oailly Boiler Fund Oailly Benevolent Furthj Dailly Car Fund Dailly Church Mice Memorial Chapel Fund J McNaughl Ministerial Fund for the Lpkoep arKI rwir of Churth Boi18r Fund for distributKn lo suwy of Coal to Poor in Pari$h Fund for repair and replxement of Minist8r5 Cw To keep separate a(L(KKts of Churth Mice group To Pfovitte funds for the mainlenancA of Memorial Chapel Income Irom this fiJn(I to provid& emergency help to distressed pafishoners in time of rad To be used to swNt the work of Lik(Mr Churth Mitawi Malawi Fund Purposes ol Unr8stslct•d Fund• Dailly General Fund Girvan Valley General Fund Girvan South Gen8ral Fund Barr Premium account Miss Morrison 8equesl John McNaughl Bequest C8rFel Bowling Club Ladies Badminton Girvan South Fabric FurKJ Girvan South Reserves Barr General Fund FurKI for the General funning of Church Affairs Fund for th& General runnirg of Church Affairs Fund for the General Nnning of Churth iGS-General Fund Fund with lrterest to valh Genoral Account ILink8d 8¢counl) Fund to Pfovide Caf loan for the minister. This fund to provide Office pnnling and copying machine$ 8$ roquired. To providè lunds lo fInae Ihis ra8110n81 groLP within ihè Church. To provth lunds to finar this rémtional group within tha Church. Fund for upkeap of Fabnc To build a ReseNes for unforseen need Fund for the General rLmnir¥J of Churth Affairs {Linked 8CCOLtnll Page 14
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