## **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** 1 ## **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. 2 ## **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 3 ## **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. 4 **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. 5 ## **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 1. 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 2. 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 7 ## **Monkton and Prestwick Trinity Parish Church Receipts and Payments Account Year ended 31 December 2025** |**Receipts**
**Note**
Donations
**3**
Legacies
Activities for Generating Funds
Bank & Deposit interest
Investment income
Rental of premises-Halls & Office
Grants
Transfer of Union Balance
Restricted dividend PY timing difference
Other Receipts
**4**
**Total Receipts**
**Payments**
**5**
Costs of generating funds
Charitable activities
Restricted dividend PY timing difference
Governance costs
**Total Payments**
**Transfers**
**Excess of Receipts over Payments for**
**the year before Transfers**
**Excess of Receipts over Payments for**
**the year**|**Unrestricted**
**Funds**
**2025**
**£**
97,902
5,000
-
1,291
573|**Restricted**
**Funds**
**2025**
**£**
2,692
500
-
25
851|**Total**
**2025**
**£**
100,594
5,500
-
1,316
1,424
108,834
8,673
2,444
32,909
820
8,283
161,963
150
145,291
820
810
147,071
14,892
-
14,892|**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)| 8 ## **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** 9 **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** |**Unrestricted funds**
Designated Fabric Fund
Designated Sunday School Fund
Designated Sunday Teas Fund
General Fund
**Restricted funds**
Flower Fund
Badminton Club
Social Committee
Steeple & Roof Fund
Guild Fund
Sunday School Fund
Malawi General fund
**Total funds**|**At 1 Jan**
**2025**
**£**
23,373
392
3
61,074|**Receipts**
**£**
7,963
3
837
133,016|**Payments**
**£**
-
(1)
(508)
(136,285)
(136,794)
(1,936)
(110)
(391)
(6,857)
(957)
(26)
-
(10,277)
(147,071)|**Transfers**
**£**
-
(394)
(332)
400
(326)
-
(250)
332
-
(150)
394
-
326
-|**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. 10 |**Unrestricted**
**Funds**
**2025**
**£**
**3.Analysis of Donations**
FWO Scheme (non Gift Aid)
2,828
Gift Aid Donations (GA)
63,180
Tax Recovered on GA Donations
19,177
Ordinary Offerings (Open Plate)
3,280
Other Offerings, Donations etc
9,437
97,902
**4.Analysis of Other Income**
Craigie Symington-Linkage-share
2,314
Life & Work
92
Minister's Retiral Collection
-
Organist's Retiral Collection
690
OLM Leaving Collection
625
Secretary's Leaving Collection
231
Manse Council Tax refund
-
Contribution from Presbytery
-
PAYE refund
-
Hall Roof insurance claim
760
Insurance refund due to union
203
CCLI refund due to union
196
Compensation from bank
550
Electricity refunds
2,065
Scottish Power-land rent
20
Pulpit Supply claims
500
Print refund
7
Bank charges refund
20
Christmas lights refund
10
8,283|**Unrestricted**
**Funds**
**2025**
**£**
2,828
63,180
19,177
3,280
9,437|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
2,692|**Endowment**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
2,828
63,180
19,177
3,280
12,129
100,594
2,314
92
-
690
625
231
-
-
-
760
203
196
550
2,065
20
500
7
20
10
8,283|**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| 11 |**5.Analysis of Payments**
**Costs of generating funds**
Offering envelopes
**Charitable activities**
Giving to Grow
Presbytery dues
Minister’s expenses
Ministerial Assistance
Pulpit supply
Other staffing costs
Fabric repairs & maintenance
Council Tax
Heat and light
Insurance
Other building costs
Church office expenses
Printing, stationery and postage
Staff etc Retiral Collection Gifts
Other expenses
**Governance costs**
Independent examiner’s fees|**Unrestricted**
**Funds**
**2025**
**£**
150|**Restricted**
**Funds**
**2025**
**£**
-|**Endowment**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
150
150
75,953
3,069
117
368
500
18,338
14,487
-
10,918
7,467
2,853
1,984
116
1,621
7,500
145,291
810|**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|-|||-| 12 ## **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| 13 ## **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| 18