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
H￿1 McKinley
Craig Mcmaster
David Mclntyre
Joyce Mills
Jean MO￿15
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)
i￿uM (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 m￿erator 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 N0￿ernber. 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 chri￿lan 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 E￿1¢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
Septern￿r 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 allen￿te 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 envelo￿S put inio the offering plaie weekly
where hoiv much someone is putting in is anonymo￿8 and is only available to the ￿r$On
administering th¢ gift aid list. (c) by dir￿1 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 ¢X￿nditUrc.
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 prO￿T 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 inde￿ndent 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 a￿ll 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 bclic*c 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 prO￿r
understanding of thc accounts lo be reached
NAME..
Mr Robert Mcmaster {FCCA>
DESIGNATION ..Accountant
ADDRESS .
37 Henriett8 Street
l Girvan
KA26 9AL
Signature .
Date .
0*l3/￿.....-
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
2E￿5.84
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
memorialCha￿lFUnd
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
21￿37
1C()566 18
25052 54
Page 8
1733.82
127352.54

Total Funds (from Fxevious page)
1￿566.18
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￿.c￿l
Grand Tolal
80
14
41
The Account ￿re approvad by lQrti S8ssKKVCongrega1￿￿l 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
OfferingslGi￿dedI
WFO Scheme (Non Grfl ￿dI
Tax on Gift Aid Donations
Other Offerings (Open Platel
Wedding$ & Funerals
Other
658.31
Alc￿1.15
14680.70
14249 $5
11474.14
236.51
894.82
41001.15
14e&i.70
14249.55
11474.14
2860.co
1023.83
14459.11
43287.45
14287.47
18772.66
9057.03
3192.30
693.75
1023.83
Sub Total
1 85947.68
236 51
86184.19
103749.77
L￿aCleS
Fundraising Events
Bank & Deposit Interest
Inv8stm8nl [r￿me
Ren141 of Premise$
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 stil￿￿1
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
I2￿208
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 I￿goIng
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
R￿tricted 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 80￿1ng 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 -sc￿1.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 End0￿￿e￿ 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$h
Fund for repair and replxement of Minist8r5 Cw
To keep separate a(L(KKts of Churth Mice group
To Pfovitte funds for the mainlenancA of Memorial Chapel
Income Irom this fiJn(I to provid& emergency help to distressed pafishoners
in time of r￿ad
To be used to swNt the work of Lik(Mr￿ Churth Mitawi
Malawi Fund
Purposes ol Unr8stslct•d Fund•
Dailly General Fund
Girvan Valley General Fund
Girvan South Gen8ral Fund
Barr Premium account
Miss Morrison 8equesl
John McNaughl Bequest
C8rFel Bowling Club
Ladies Badminton
Girvan South Fabric FurKJ
Girvan South Reserves
Barr General Fund
FurKI for the General funning of Church Affairs
Fund for th& General runnirg of Church Affairs
Fund for the General Nnning of Churth iGS-General Fund
Fund with lrterest to valh Genoral Account
ILink8d 8¢counl)
Fund to Pfovide Caf loan for the minister.
This fund to provide Office pnnling and copying machine$ 8$ roquired.
To providè lunds lo fIna￿e Ihis r￿a8110n81 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

M