GLASGOW AYRSHIRE SOCIETY
ACCOUNTS FOR THE YEAR ENDED 30TH NOVEMBER 2025
ILA. Ckmemt & Co.
rporatillg ClemeAt & Som)
Cbartered Cerilfied AceouAtsthts
1 &gford Sireet
KAI 2BZ
Tel.. (01563) 522783
F*x: (OK563) 571073
Prlttelpals: WA Wyllle
Bryson

SOCIETY INFORMATION
DIREcroiis:
Rev. Fraser Aitken (President)
N. Martin
B. Wljalen
A.G. McKinlay
G. Paton
R. Hunter
K. W. Gray
SECRETARY AND TREASURER:
A.G. McKinlay C.A
PRINCIPAL ADDRESS:
28 Bathurst ￿1ve
AYR
KA7 4QN
SCOTTISH CHARITY NUMBER:
SC007902

REPORT OF THE DIREcfoRS:
The Dir¢ctors present their Report and Accounts f<K the year ended 30th November. 2025.
STRucfuRE. GOVERNMENT & MANAGEMENT:
The Society was instituted as a Charitable Organisalion in 1761.
The objectives of the S(Kiety are:_
To provlde financial assistancc to people resident in Ayrshire or with Ayrshire Conn￿tionS who are in
difficult financial circumgiances, particularty the elderly and infirni.
To provid¢ fjnancial help for Ayrshire Students to assist them with further education.
To support Ayrshire based Charities and appliution5 of a ¢h8rncter building or educ4tional nature
from Ayrshire Organisations and Clubs.
RISK MANAGEMENT:
The DiTectors continue to identify and address any pe￿¢1ved risks to the integrity and continued
wellbeing of thc Society and its activiti¢s. They identify, as a major pxential risk, external eci)nomic
events leading lo declining pcrfonnance of Stock Exchange held investm¢nts and to th¢ present very
low returns on governmeni and other low risk stocks. To offset such risks. the DirectOTS have agreed
with their profc55ional investment advis¢T5 to mainlain the risk profik of the S¢xiety's investments 41
medium risk.
ACHIEVEMENTS, PEIiFORMANCE AND FINANCIAL REVIEW:
The income from All sources for the year amounted to £18.868 (2024 - £17.858). R¢sources cxpended
including grant payments. payments to the annuitant and investsnent management fees amounted to
£18,362 (2024- £17.439).
The market value of ihe list¢d securities in¢ms¢d during the y¢ar by £11,146 to £525,542 (2024 -
in¢r¢ase of £30.826).
The Resources of the &Ki¢ty are all of a Gcnernl and Unrtstricied Nature.
RECRUITMEKf AND APPOINTMENf OF DIRE￿ORs.
Dire¢tors arc appointed to the Board by ¢xistin8 Members bui fall to retire from offi¢e by rotation
evcry three y￿r$.
All the Dlrectors shown above, held oifi¢¢ throughout the year. The Directors retiring by rotstion at
the Annual General Meeting and eligible lor Te<Jection are MT N. Martin. Mr. A. MeKinlayJ and Mr B
Whalen.
By Ord¢T of tbe Board
Alan G. MCK.
Z47L

REPORT OF INDEPENDENT EXAMINER
ON THE ACCOt]NTS FOR THE YEAR FNDED 31)TH NOVEMBER 202S
I rep)rt on the Accounts of Gla￿OW Ayrshiff SL*iety for the yetr ended 30th November. 2025. which
e set out on pages 5 to 9.
RESPECTIVE RKSPONSIBILITIES OFDIRECTORSAND EK4MINER..
The Directors are responsible for the preparation of the Accounts in a¢¢ordance with the ternis of the
Charittes And Tnjstee Invesimeni (Scotland) Act 2￿5, and the Charities Accounts (S¢otland)
Regulations 2006. The Direclors eonsider that the audit requir¢ment of Regulation 10(1 Xd) of ihe
Accounts Regulations does not apply. It is my reSFK)nsibility to examine the Accounts. as required
under Section 44(IXc) of the A¢L and to state whether p￿icUlar marteTS have come to my attention.
BASIS OFINDEPENDENTEYAMINER SSTA TEMENr..
My examination is ¢8rried out in acwTdan¢e with Regulation I l of the Chariti¢s Accounts (S￿tland)
Regulations 2(K)6. An examination includ¢s o review of the accounting records kept by t￿ Charity and
A comparison of the accounts present¢d with those records. It also includ¢5 consideration of any
unusual items or disclosures in the Accounts and seeks explanalions from the Director5 concerning any
Yuch matters. The procedures undert8k¢n do not provide all the evidence that would be required in an
audit and. ¢onseguently> I do not ¢xpr¢ss an a￿lt opinion on the view given by the A¢¢ounts.
INDEPENDENT£XAMINER S STA TEM￿,.
In the cours¢ of my examinations, no matter has come to my attenlion.
Which gives me reasonable cause to believe that in any material respect the requirem¢nt5.'
to keep a¢couniin8 records in ac¢ordanc¢ with Section 44(IX&) of Ihe 2005 Act and
Regulalion 4 of the 2006 A￿Ount5 Regulation4 and
b) to prepare accounts which accord with the accounting reo)rds and ¢omply with Rc8ul&tion 8 of
the 2006 A¢counts Re8ul#iion4 have not been Inei or
2 To which, in my opinion. attention should be drawn in order to enable a proper understanding
of the accounts to b¢ reached.
W.A. Wyllie. F.C.C.A.
R.A. Clement & Co.
Chartered Certified A¢￿unwits
I Seaford Street
KILMARNOCK
KAI 2BZ
rp/3 /JL

GIASGOW AYRSH￿ SOCIETY
STATEMEKf OF DIREcfoRS' RESPONSIBILTfiES
The Charities and TThstee Investsnents (S¢otiand) Act 2005 and The Charities Arxouthts (Scotland)
Regulations 2006 require the Directors to prepare FiEwKial Statements for each financial year which
give a true and fair view of the Society's financial activities during the year and of its financial posttion
Ai the end of the year. En pr¢paring Financial Stktements giving a true and fair view. the Directors
$hould follow best prdetiee as laid down in the Financial R¢￿ting Standard for Smaller Entities
the Statement of Recommended Practice Accountin8 Rep)rting by Charities (2005) 8nd:_
select suitable accountin8 poli¢i¢s and then appty th¢m wnsist¢ntly'
make judgements ¢slimates that aTC reasonable and prudent;
statc wh¢th¢r applicable accounling staDd8rds ststements of recommended practice have
been followed, subject to any deparfures disclosed and cxplained in the financial slatements.
pr¢pare the financial statements on the goin8 ¢oneem basis unless it is inappropria* ￿ presume
that the Society will continue in operniion.
The Direotors are responsible fot keeping accountin8 ffecords which dI￿loSe. with reasonable a¢curh¢y.
the financial pogltion ofthe Society, whi¢h ¢nible them to ascettsin the financial position of the Society
artd which enablc them to ensure that the financial statements comply with the Regulations. They are
also r¢$ponsible for safe8U8rdin8 the assets of ihe S(Kiety hence for taking reasonable st¢P5 for th¢
Prevention and detection of fraud and other irregularities.
The Directors confirn) that the Financial Statements eomply with th¢ aEK)ve requirements.

STATEME￿ OF FINANCIAL AcfiviTIES
FOR THE YEAR ENDED 30TH NOVEMBER 21)25
Not¢
2025
2024
COMNG RESOURCES:
Investment Income
18,800
16,928
Membership Fees
60
30
BAnk Compensation
150
Donations
TOTAL INCOMfNG RESOURCES
750
18,868
RESOURCES EXPENDED..
DIRECTLY RELATED TO CHARITABLE A￿[vITIEs.
Payments to Annuitants
750
925
Grants Paid
9,5fy)
10.250
7,500
8,425
ADMtNISTRATIVE & OTHER EXPENDfTURE..
Secrctary and Tr¢asur¢es Fe¢
2,400
2,400
Independent Accountan¢s Examiner's Fee
1,050
1,782
Sioekbroker$' Fees
4,662
4,738
GenerAI Charges
94
9,014
8.112
TOTAL RESOURCES EXPENDED:
18,362
17.439
NET INCOm￿GI(0uTGo￿G) RESOURCES: CIFd ...
506
419

STATEMKiYf OF FtNAIYCIAL AcfivTrIKs
FOR THE YEAR ENDED NOVEMBER 2025
Note
2025
2024
NET INCOMING RESOURCES
506
419
OTHER RECOGNISED GANS AND LOSSES:
Realised G#insl{Losses) on Investments
(20.794)
5,000
Investment Revaluation Reserve Increase
35,688
17,731
TOTAL RECOGNISED GAINS AND (LOSSES)
14.894
22.731
NET MOVEMENT IN FUNDS
15.4(Ki
23,150
General Fund Brought Forward
556,291
533,141
GENERAL FUND CAiiRIED FORWARD
571,691
556,291

BAL41YCE SHEET AS AT 30TH NOVEMBER 2025
Note
2025
2024
FIXED ASSETS:
INVESTMENTS..
Listed Securities
525,542
514.396
CURRENT ASSETS:
Income R￿0Verable
799
839
Bank A¢wunts
45,350
46.149
41.056
41.895
CURRCNT LIABILITIES..
Accrued Charges
NEf CURRF.NT ASSETS
46.149
41,895
TOTAL NET ASSETS
571.691
556.291
FUNDS OF SCtIETY:
UNRESTRICTED CyENF.RAL FUND..
P¢r Stslcm¢nt of Financial Activities
571,691
556.291
Submitted and AprKoved L)n behalf of the Board
Dated..
Rev. Fraser Aitken- President

NOTES TO THE AccouNfs FOR THE YEAR ENDED 30TH NOVEMBER 2025
ACCOUNTING POLICY:
tNVESTMENTS- LigfED SECURrriES:
These Are shown at Market Value and any variation from original cost is taken to Investm¢nt
Revaluation Reserve on the Statement of Financial Activities.
GRANTS PAID..
3 Individual {2024 4)
Hanstl Village
Megan's Space
Ayrshire C8nc¢r Support
Er5kinc Hospilal
Marie Curie Cancer Care
Alzheimer Society Scotland
Teenage Cancer Trusl
Whiteleys Retreat
Newton Primary School
Night Before Christm&s Campaign
S¢awpc
Ayrshir¢ Musi¢ F¢slival
2025
2.500
i.ooo
soo
I.IK)O
500
2024
2.500
500
1,000
500
I,(￿0
500
500
1,000
500
500
1,000
7,500
500
500
9,500
INVESTMENT REVALUATION RESERVE..
Market Value of Listed Securities at 30.11.25
Book Value of Listed Securities at 30. 11.24
525,542
455,682
69.860
514.396
479,998
34,398
Reserve Balanee ￿ 1.12.24
Adjustment
34,398
226
34,172
16,893
226
16.667
Net Incre8sel{Decr¢as¢) to Statement of Financial
Activities
35,688
RELATED PARTIES:
Mr N Martin is Chairnlan of Whttel¢ys Retreat. None of the other Directors of the Society have
any wnnections lo recipients of organisations receiving Grants.
REMUNERATION OF DIREcfoRS..
Th¢ Secretary and Treasurer is remunerntwj, as $l￿w￿ on the Ststement of Financial Activities.
None of the other Directors received any remuneration from the Society during th¢ period
under revtew and in the previous peri(Ml no remuneration was paid to any Director.