2025-12-31-accounts - Monkton and Prestwick Trinity Parish Church of Scotland

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The Church of Scotland

Monkton and Prestwick Trinity Parish Church

RECEIPTS AND PAYMENTS

CONGREGATIONAL ACCOUNTS

YEAR ENDED 31 DECEMBER 2025

Congregation No: 070450

Charity No: SC 007403

Reference and Administrative Information

Charity Name: Monkton and Prestwick Trinity Parish Church

Charity Registration Number: SC007403

Congregation Reference No: 70450 Contact Address: The Church Office Monkton and Prestwick Trinity Parish Church 10 Monkton Road Prestwick KA9 1AR

Kirk Session Members:

Trustees-

Rev Tom McLeod(left Mar 25)	Helen Jeffrey*(left Jun 25)	Ann McPike
Rev David McLeod(01/09-01/10)	William Irvine(retd. Sep 25)	Karen Mathers
Allison Armour	Susan Johnson	Andrew Mitchell(left Jul 25)
Janet Armour*	Eleanor Johnston*	Alan Moir
Margaret Bingham	Carrie Lamont*	Jeanette Munro*
Duncan Campbell*	Catherine Laverie	John Park
Susan Campbell*	Rob Leitch(left Jun 25)	Jess Reid*
David Carmichael	Allan MacBain*	James Riach*(left Jun 25)
Anne Connor	Margaret MacBain*	Diane Shaw
Jean Dunlop(left Dec 25)	Ann Mackay(left Jun 25)	Patricia Simpson*
David Elliott	Arthur Mackay(left Jun 25)	Elaine Wardrop*
Robert Gibson*	Mhairi McAlinden	Scott Wardrop*
Samuel Gilmour*	Linda McCall	Linda Welsh*(left Jun 25)
Margaret Goodlad*	Katie McKail	Carol Yates*
Wilma Goodwin	Lorraine McKenzie*	Mary Yuille*
Ann Green	James McLauchlan*(left Jun	25)Rev Jack Brown(wef 28 Feb 26)

Congregational Representatives on Session-

Sandi Munro Rev Alan Telfer David Watson* Janice Whittingham

formerly Monkton and Prestwick North prior to union.

Reference and Administrative Information(cont)

Principal Office-bearers:

Minister: Vacant Ordained Local Minister: Rev Tom McLeod (left 31/03/25) Interim Moderator: Rev Tom McLeod (left 31/03/25) Interim Moderator: Rev David McLeod (01/09/25-01/10/25) Interim Moderator: Rev Jack Brown (wef 28/02/26) Locum: Rev Tom McLeod (01/01/25-31/03/25) Locum: Rev Alan Telfer (apptd. 01/07/25) Joint Session Clerk: Mr Alan Moir Joint Session Clerk: Mrs Margaret MacBain (WEF 01/04/25) Joint Session Clerk: Mrs Sandi Munro (WEF 01/04/25-09/12/25) Deputy Session Clerk: Mr Andrew Mitchell (left Jul 25) Joint Church Treasurer: Mrs Karen Mathers Joint Church Treasurer: Mr Robert Gibson* (WEF 01/04/25) Deputy Church Treasurer: Mrs Linda McCall

Independent Examiner:

G Brian McInroy BSc(Hons) Dip Ed 10 Guiltreehill Ayr, KA7 4XG

Bankers:

Royal Bank of Scotland, 30 Sandgate Ayr, KA7 1BY Bank of Scotland 123 High Street Ayr, KA7 1QP

Trustees’ Annual Report Year ended 31 December 2025 Structure, Governance and Management

Governing Document

The Church is administered in accordance with the terms of the Church of Scotland Deed of Constitution (Unitary Form) which was instituted in April 2025.

Recruitment and Appointment of Trustees

Members of the Kirk Session are the charity trustees. As Prestwick South united with Monkton and Prestwick North on 1 April 2025 the Session includes members from both legacy congregations. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Now that the Congregational Board is dissolved nonelder members of the congregation are encouraged to join the committees, such as Property or Finance, within the Session if they are believed to have the skills and commitment to contribute to the management affairs of the Church.

Organisational Structure

The two legacy congregations were united as Monkton and Prestwick Trinity Parish Church with the Charity number of Prestwick South SC 007403 retained for the new charity. The Kirk Session is normally chaired by the minister but as the charge has been vacant since 1 January Session meetings have been chaired by Interim Moderators and our Locum, with the approval of Presbytery. Due to the union in 2025 there were fourteen meetings with certain responsibilities delegated to committees such as Finance, Property, Pastoral Care, Worship and Discipleship as appropriate.

As a result of the union in April the linkage between Craigie Symington and Prestwick South ended on that date.

Objectives and Activities

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.

A service of worship takes place in the Church every Sunday at 11:00 throughout the year with additional services held at Christmas and Easter. Communion was celebrated four times this year: March, June, September and December. In order to foster fellowship within the congregation tea and coffee are served in the adjacent hall after the weekly services.

As well as Live Streaming on YouTube, services are recorded on DVD, and copies are distributed to the housebound on the day of worship so that these members continue to be engaged. The Sunday School are in Church for part of the morning service and then leave to take part in their own activities. There is an annual Youth Service in which Uniformed Organisations and Sunday School are all invited to attend. Our Church Guild meet every second week from September to May. During the week a Bible Study Group meets every second Wednesday and there are two groups that meet in homes for Bible Study and Fellowship.

Members regularly donate goods, as well as financially, on a weekly basis to the South Ayrshire Food Bank with one Sunday annually being specifically designated a Gift Sunday and all those attending being encouraged to bring a gift. The congregation, as part of Prestwick Churches Council support the training and establishment of Street Pastors. Monkton and Prestwick Trinity also continued to support and promote the work of many wonderful charities such as Christian Aid and Blythswood Care.

Trustees’ Annual Report (cont) Year ended 31 December 2025

Achievements and Performance

The church seeks to provide Christian Education each Sunday for young people through the provision of a Sunday School. The Church also has a number of other youth organisations-the Anchor Boys, Junior Section, Company Section of Boys Brigade, Rainbow Guides, Brownies, Guides and a newly formed Ranger group for older Guides. The needs of adult members are met through the Guild, the Bible Study Group, House Groups and the Badminton Club. Given the location of the Church buildings within the town the halls are widely used by the local community.

Although we have been a vacant charge all year we have been fortunate to secure a very willing and committed Locum Minister who has led services two or three weeks each month with the wonderful Worship Team taking the remainder. We have held regular Fellowship Lunches after worship which is helping to build strong relationships within the blended congregation.

The buildings of the former Prestwick South occupy a very central position in the vibrant and busy town of Prestwick with the premises of the former Monkton and Prestwick North also on the main thoroughfare. As the Presbytery Plan has earmarked the Prestwick South sanctuary for closure no later than 2027 we continue to worship in alternate months in the two church buildings. We also have a church hall and cafe in Monkton village, and although the cafe is currently closed, the buildings are still actively used by the community. We hold Created to Worship evenings, a time of praise, worship and prayer once a month.

Our Flower ministery ensures fresh flowers are on display during the Sunday services and are later delivered to members who are ill, bereaved or celebrating a special occasion. They are always gratefully received and serve as a reminder to these folks that they remain in our thoughts and prayers.

Finally, it is our fervent hope that we will be able to call our own minister in the coming year and to that end, although we currently have not been appointed an Interim Moderator by Presbytery, we have been able to form our Nominations Committee ready to progress to the next chapter of Monkton and Prestwick Trinity Parish Church in 2026.

Financial Review

During the year under review the union took place on 1st April therefore comparisons with the previous year's figures are not particularly relevant. For the remaining nine months the income and expenditure incorporated both the legacy congregations.However, income rose from all sources except for Bank Interest although the Transfer of Union Balance totalling £32,976 obviously significantly impacted the total income but will not be repeated. As in previous recent years, the church is able to take advantage of the Gift Aid Small Donations Scheme by claiming a top-up payment on small cash donations ie the Open Plate Offerings together with FWO givings not already covered by Gift Aid and this is included in the total tax recovered on Gift Aid Donations. Monkton and Prestwick Trinity Church is fortunate to have a large proportion of members who give by standing order and although this income has continued in 2025 it has reduced compared to the givings in 2024 prior to the union, due to a number of members leaving. Income from Activities for Generating Funds remained £nil. Rental of premises income fell compared to the legacy congregations income in 2024.

Trustees’ Annual Report (cont) Year ended 31 December 2025

Financial Review (cont)

Total payments are much as expected although the Giving to Grow costs are more than half our total expenditure. Presbytery Dues have also increased somewhat. Other Staffing Costs include a Secretary, who is employed for significantly more hours than previously in Prestwick South, an Organist and also a Cleaner covering all three sites. Other Building Costs include payments to a self employed Gardener maintaining the Church Hall Garden together with two Manse Gardens as they have been vacant during the year under review.

Prior to Covid, Prestwick South Church had a Reaffirmation Campaign every four years providing the congregation the opportunity to review their membership vows including financial givings. This last took place in June 2019 and enabled the Trustees to plan ahead for the upkeep and improvement of the buildings. Due to the union with Monkton & Prestwick North and the ongoing vacancy no further Campaign is planned at the present time.

The Property Committee continues to monitor the condition of the various properties and it is anticipated that only essential work would be carried out due to the Presbytery Plan which requires the disposal of the Prestwick South Church building no later than 2027. We are hopeful that the Manse of the former Monkton and Prestwick North Church will be sold soon, thus negating the costs of maintaining it, as it has been empty for around six years. Part of the proceeds will be used to offset the Giving To Grow accumulated shortfall of Monkton and Prestwick North, which amounts to £49,461.

During the year the Trustees applied to OSCR for approval to reorganise the Restricted Sunday School Fund thus enabling the Fund to support Youth Work in general within the Parish in order to benefit a wider group of young people instead of being limited to Sunday School aged children. This was approved.

Reserves Policy

It is the Trustees’ policy to hold reserves of approximately 3 months expenditure including designated funds. At the year end the Church held unrestricted cash funds of £89,541 of which £31,336 had been designated. The remaining balance of £58,205 represents about four months current expenditure. The Giving to Grow contribution for 2026 is £77,663.

The Church also held £24,646 of restricted funds which have been provided for the purposes specified in Note 2.

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf,

A Moir M MacBain Alan Moir Margaret MacBain Joint Session Clerk Joint Session Clerk

6 Date 04/03/26.

Date 04/03/26

Independent Examiner's Report to the Trustees of Monkton and Prestwick Trinity Parish Church

I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages to

Respective responsibilities of trustees 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 requirement 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) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a 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

which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

G Brian McInroy BSc(Hons) Dip Ed

G Brian McInroy

10 Guiltreehill

Ayr

KA7 4XG

06 March 2026

Monkton and Prestwick Trinity Parish Church Receipts and Payments Account Year ended 31 December 2025

Unrestricted Funds 2025 £ 97,902 5,000 - 1,291 573	Restricted Funds 2025 £ 2,692 500 - 25 851	Total 2024 £ 64,556 3,000 - 2,168 -
104,766 8,673 2,444 17,653 - 8,283	4,068 - - 15,256 820 -	69,724 4,347 - - - 6,431
141,819	20,144	80,502
150 135,014 820 810	- 10,277 - -	63 93,730 - -
136,794	10,277	93,793
5,025 (326)	9,867 326	(13,291) -
4,699	10,193	(13,291)

Monkton and Prestwick Trinity Parish Church Statement of Balances At 31 December 2025

Bank, Deposit & Cash Balances Bank, deposit & cash balances brought forward Movement in year: Excess of Receipts over Payments Bank, deposit & cash balances carried forward Investments at market value (cost £42,046) Assets Heat & Light, Hall Letts Contribution from Craigie Symington-Linkage Liabilities Heat & Light, Staffing & Ministerial Assistance Minister's Expenses Repairs, Other building costs GA Receivable	Unrestricted Funds 2025 £ 84,842 4,699 89,541 20,977 2,419 578 - 2,997 1,863 - 332 2,195	Restricted Funds 2025 £ 14,453 10,193 24,646 33,418 - - - - - - - -	Total 2025 £ 99,295 14,892 114,187 54,395 2,419 578 - 2,997 1,863 - 332 2,195	Total 2024 £ 112,586 (13,291)
				99,295
				-
				2,850 219 1,353
				4,422
				707 117 450
				1,274

The accounts were approved by the Kirk Session on 4 March 2026

For and on behalf of the Kirk Session

Margaret MacBain ___ Joint Session Clerk, Mrs Margaret McBain

Karen Mathers _______ Joint Treasurer, Mrs Karen Mathers

Notes to the Accounts

Monkton and Prestwick Trinity Parish Church

1.Trustee Remuneration and Related Party Transactions

During the year 3 trustees received reimbursement of expenses incurred totalling £485.

2.Movements in Funds

At 1 Jan 2025 £ 23,373 392 3 61,074	Receipts £ 7,963 3 837 133,016	At 31 Dec 2025 £ 31,336 - - 58,205
84,842	141,819	89,541
1,894 90 5,411 7,058 - - -	2,932 411 - - 1,879 12,780 2,142	2,890 141 5,352 201 772 13,148 2,142
14,453	20,144	24,646

99,295	161,963	114,187

- Purposes of Designated Funds:

Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property. Sunday School Fund: Following the Union this fund was amalgamated with the Restricted Sunday Scho held by Monkton and Prestwick North Parish Church.

Sunday Teas Fund: This fund provides tea, coffee, soft drinks, biscuits etc for the congregation after serv

Purposes of Restricted Funds Includes both the bank balances above and investments listed at note 8.

Flower Fund: This fund provides flowers for display during services of worship and distribution to mem Badminton Club:This fund contains monies given by club members for equipment and donations to the Social Committee: This fund provides money to run social events for the benefit of the congregation. Steeple & Roof Fund: This fund represents funds raised to repair the steeple and roofs of the church and Guild Fund: This is a fund to assist with the weekly expenses of meetings and the funding of Guild proje Sunday School Fund: This fund (£13,124) is used to support the provision of Youth Work within the Pari the Offerings fund (£24) is used only for Charitable Donations. Investments held at note 8 for Sunday Sch are also Restricted.

Malawi Fund: This fund was operated for the twinned church of Lweya and Bandawe Presbytery.

Unrestricted Funds 2025 £ 2,828 63,180 19,177 3,280 9,437	Restricted Funds 2025 £ - - - - 2,692	Total 2024 £ 2,832 37,912 11,403 1,933 10,476
97,902	2,692	64,556
	- - - - - - - - - - - - - - - - - - -	4,031 630 1,475 - - - 40 137 118 - - - - - - - - - -
8,283	-	6,431

Unrestricted Funds 2025 £ 150	Restricted Funds 2025 £ -	Total 2024 £ 63
150	-	63
75,953 3,069 117 368 500 18,338 7,630 - 10,918 7,467 2,853 1,984 116 1,621 4,080	- - - - - - 6,857 - - - - - - - 3,420	44,021 1,215 1,564 832 100 7,909 18,467 3,240 3,440 3,169 1,271 1,500 1,117 1,475 4,410
135,014	10,277	93,730
810	-	-

6.Minister’s Stipend

All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the 5th and subsequent years) £39,856.

7.Collections for Third Parties Blythswood Trust Christian Aid Crossreach South Ayrshire Foodbank River Garden Auchincruive Ayrshire Cancer Support 8.Investments Market value at 31 December Investments at cost	2025 £ 243 1,883 681 590 - 1,297 4,694 54,395 42,046	2024 £ 437 1,431 529 710 1,015 -
		4,122
		-
		-

These investments were previously in the name of Monkton and Prestwick North Parish Church therefo now in the name of Monkton and Prestwick Trinity Parish Church.

Investments consist of amounts held in the Church of Scotland Investors Trust represented thus:

Units Growth Fund General Purposes Unrestricted 175 Income Fund Sunday School Restricted 2,733 Fabric Fund Restricted 96 General Purposes Unrestricted 412 Flower Fund Restricted 105 General Congrgational Purposes Unrestricted 1,227 Unallocated Legacies Unrestricted 97	£ 1,204 31,129 1,093 4,693 1,196 13,975 1,105
	54,395

APPENDIX

FUNDS HELD BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES

FOR THE BENEFIT OF THE CONGREGATION

CAPITAL ACCOUNT Credit Balances held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December TEMPORARY ACCOUNT Credit Balance at 31 December 70450 Monkton and Prestwick Trinity Consolidated Fabric Fund	2025 £ 14,289.73
	15,154.23
	17,897.85
	0

Individual Fund

Purpose: Uphold, maintain and preserve remains of old St Cuthbert's Church. Income > £200 can be used for other purposes of congregation.

EXPENDABLE Credit Balances held at 31 December at cost Market value of balances at 31 December PERMANENT ENDOWMENT Credit balances held at 31 December at cost Market Value of balances at 31 December	2025 £ 3,542.41
	3,542.41
	65.87
	688.00