The Church of Scotland St Nicholas Parish Church Year Ended 31 December 2025 Congregation No: 100589 Charity No: SC011750 St Nicholas Parish Church Contents Year ended 31 December 2025 CONTENrs PAGES TrL]Stees' Report I to 6 Jttdependent Examiner5 Report Receipts ajjd Payments Accoiint Statement of Balan¢es Notes to tbe Fi]JaiJcial Statemcllts IOto13 Sf Ni£hola5 PThTiSh ChuTcb Trustet5' Report Year JI Dett￿ber 2025 The trusteey present their annual repon and fuJan¢ial Si￿eMents of the ¢h2tity fot the yeBT ended 31 Dec¢tDb¢r 2025. Objtttivt3 Acliv5tre¥ e Chwrb of Scotlgnd is TTiwiaYian in do¢trill¢ Refotmcd is) tradition and Pre5bytery8n in polity. It ¢￿$t$ to orify God and 10 wotk thB advBnce]neDt of Christ's K￿gdoM dyoughoui the worl& As x nètiotd ChuTCb, il ackDowledges a disl*nclive call aE)d duty ￿ bling the ordinances of ie]igion lo the people in ev¢ry partsh of Scodand through IL ierri1Dri￿ ministy. It co-operates wlh olher Churches itt S¢•iland and beyond. Sin¢e SepiembeT 2019 St. Ni¢holas h#s been a vacaut ¢hw, with the business affa￿ be￿g overseen by Tntcrim Moderator, Rtv. David (ieiiimell, and Pastor￿ matters and worsliip s¢rvir¢s be￿￿ dedl with by LocuJD MiDisleT. Rev, FTaser Aitkcn. On the f#w Sundays when hE on holiday. puli)ii supply was by Rev. Jgck Brown, Rtv. Douglas ￿0￿C, liev ElizBbeth Jgck 8ndRevDr ]￿neS Ja¢k all of whotn. coin¢idtni8lly, 8Te Thttnbct5 of the Congr¢8alion.Throughoul Ihc year Rev Aitkell continued lo be siduous in ¢onlati ivith those ]nBmkrs of tlie Congregation ivho were unable ID attend worship. by vi5jiing and by leiier and ie]ephone caus- contact which ha$ been grea￿Y appteciated. During the year 43 funcTds and 2 baplisn15 w¢rc ¢ondurlrd. in addition lo which Rev Aitken look 7 weddings. Notmd SeTvices haye CODttDu¢d OD Sunday motD5ng5.OftBring5 are eollcctcd durtng worsbip. Thrrt continued to be Ihre¢ di¢ts ofHoly Cottllllunith thToughoutth¢ ￿ar amd a Harvest Tha]th$¥iviDg seTvice in Sepicmber. On Sutsday 7th December 111¢ 9nlluaTr m¢morial service was held by the Baby I.oss So¢i¢ry, fouowed on the191£ aAernooD of 7thDe¢£mbeT by aseTwce of ChnEtsn4s Choraj Praise iyhen we Nvue joined by n￿niberS of King¢asB ChuTCh, Some of whom au8menied our Choir for Ihc occ3sion. Oll CtLTiStm8s Evc Ihcre sn eady evening seryiee follow¢d by motning worship on Christh&y day. The Kirk C￿¢ has C￿li￿￿ed to be opt&) on mosi Sundlly5 aftei Morning Worship, providing an opportunity for ivotshipper5 to enjoy a lim¢ of feUow5hip di£cus8ion after Chur¢h. The fO￿l81￿Y'vP Close andPersooal" Bible study gtoup continued December apart from holiday bTeaks. Throughoul the yEaTmOntiDg services ¢onltDued to beTecorded 10 be put on th¢ Cbur¢h ￿bSIte by lunchtun¢ each Sunday.TlJese are viewed on *vctaBe by belweell 160 and 210 ￿ery we¢k DVD¥ and CD* c¢)nlinued to be made avadable for those who do not have compuler¢quipm¢nt and thE5e ￿e delivered lo th¢ir h￿DeS. Killgcase Chutch has Co￿ti])Uedt0 invite our]netllbtt5 to join in ￿ onjine midwcekseTvice held forthighily. Th¢ impact of ihepandemic continues to besttn. Ott¢¢ again u siz¢HblE numbEr of our older m¢mbus have passed &w&y. thus affectitjg the wvings 10 the Church. Attendances f￿aIn efjcoiii8ging dB5Plte there still b¢￿g wariness amon8s1 some Dftht elderly tsh come out into company aod thenu]nbet of young pcople atllending Sunday School has also fallen.Tk Sunday School Teinains viable, Bnd ill Deceinber chiidrtll visited a local NurS￿E Hom¢ io ¢niertain th¢tt5idBD15 by Singing c￿018. Cutrenily there is no Youth Qroop biit on thclasl Sunday evening of each Diollth the the Back o. Five Club, for au gges, ￿cludI￿g adults, has ￿ntinUed With St. Nichola5 in Deferred Union with Ktng¢a5e Parish Church, per￿1$$100 lo call a minist￿ ivas gr8llted and a joinrNominations Lottunittce was fDtmed in Jgmuary 2025 and I￿k£a [￿diTrg & new Minisler, initially foT the pulpit of Sl. NJ¢holas ullinjately for the joiut ch3Tge of Preswi¢k..KiLgcage St. Nichol85. The Coinmiiirt scl¢¢ied a Sole No]llinee, AndTew JOI￿$10￿e, who p￿Ched ai buth Churcbes on 19th Octob 2D25 aDd wa5 dujyvoled in by both ¢on8¢gatsDllS to b£ induEIEd as Parish Minister lo Sl Nt¢hDlas Dn 6th J&nugry 2026. The joint ¢hwch Guildtontinues to meet cach w¢ek lthroiioJ Guild s¢a50n) diernalely in King￿5¢ on a wedneSd￿Y and Sl. Nichol￿ on a ThutsJay. The Guilds ivill not join fjnan¢iaUy imlil the defcrred union lakcy plo¢e and uniil thcn cach ivill send Capilalion fees and fiJkan¢ial Telurns 5epatate]y operaiknig UDder separate ¢baTity llltmbets In other gSPC¢L% th¢ Giidds are Operal￿g jointly ivilh a h¢althy metnbersknp alld very 8ODd week]y aii¢ndaD¢es. The joilltIKadEtsknp Tell[￿ ts deii8hied tbe w8y the Guild hgs PTogr¢5sed. St N¥¢holas Pgrish ChuTih Truslees, Il¢port leont.) Yt*r ended 31 Dec¢mb¢r 2015 Objertivts A¢tiYities { cont. I ThToughout the yeat, the tommunity groups such as Rainbow Guides, Browwcs. Guidu, Beav£ts, Stouts and Cubs ¢onlinued lo meet ill the halls Ds (bd a local Nutxtry GTOUP once a fortnight. On one fflorning each week th¢ ChuTcb welcomes apatertis and roddlers group. Adu]t gtoups aJ50meel with Yoga, Tae KwollDo and Atlive 8 groups usll)g the ha]Is on a weddy basi5 In the spiinB th¢ Chwch h(hsled three Monday Jn4)rnin8 organ recitsLs held und¢r thc auspi¢¢s of Ayr Arts Guild. A¢hievem¢nts Performance A5 in p8sI yeats the Chut¢h supported Blythswwd c￿e'S Chrism)as Shoe Box Apppeai,and donations ¢onifftued 10 b¢ given privalely lo Christian Aid and Food Batths.Th¢ oldei m¢mb¢rs of the Ukr￿￿}￿ family T¢D]￿lled in the Manse w]til Oclobcr when noti¢¢ had lo bc wvej to allow for the neivMtnisieitD takc oc¢up8n¢y. W¢ w¢ pl¢8scd th81 Soulh A￿shITe Counci] 3re now ptovidin8 suitable ILKaJ accommodalion for the couple aDd both ¢Ottlitiue iomainiaui an a¢iiv¢ iiivolvemenl and interest in our ChuTclI, altEndui8 on most Sundty momu)8g. The ptstthe¥ship between our Church aDd Phili CongTeg&tson tnMBl8Wi ¢Otttinues 10 operaie well with re8uJaT commwJicaiioDS. 11]tOUBhout the pa51 year £2,100 was seni out 10 Malawi; £501) tr)wards the b￿&[d of a new Hedfh ClTrtuc al Sanj¢. £1,5(N) fur th¢ purch)se of food and othere5sentiai item5 bt ChEi5tmL5, and £100 for the ongoing workof their Woman's Gui]d We dsopaid for the transpoiiation io Malawi of102 boxes of donoled iletDs al a ¢itsi of£i.785 10 theB¥n￿&b0X T￿1, Di￿dee, and £40 fuel ¢o$is for the trip fro]n PreS￿l¢k 10 Dundee. Tota] iDci)me during tbe yEar a]nounled 10 £2,538, being £200 from ourown fjudd and the TemaindEI fro￿ Coffee after Church filnds, ourmontNy book 5t9ll. iDdividu21 dottations and wft aid. Our Mission Committee ha5 continuedto ￿adI oTrrt 10 ourcongre8￿I0n, deliv¢ring Easter 8nd ChTh5th)as card5 to all ThembeTS.The CoJJMwnee organised aDd ran 5ucce55fui'Fun Times, Ictafis aciivitiesl for up 10 51 thildren on tbtee separate occa5iODS coU]rid￿SWi1lI Moih¢r's and f4alher'% Day and Chnstmas. They also undertook a Trisil to Jolly Tots loddl¢r 8roup. Instigated ll walking group and a'Bubbl¢ tium rt Trluff eveni with KiJ)gcgse S¢hool P6 £l&%ses. The Mi5siott Comnuttte ￿s0 OTgsnised sllotber successful ￿VolvE[￿ent of St Nicbolas illPreslwiek's'Li8hlinB Up, day in Novembu ivhEQ th¢ir 8Uttis were tht Ayrshire Fidole Or¢heskn. Swiday Skool also hositd a'SouperSundaY tOW8rd8 the endof theycaT. StNicholas Parlsh Chuttb TrustQQ4' R¢port Icont.) Yt&r ¢Dded 31 Dtc¢mbetr 2025 Filla]Jci&l Revltw Inconie frorn Offerings in the yeaT increased 5Jigbdy lo £94.961 (2024.. £91,163). 8rtd Gift Aid ￿cOm¢ d¢creascd to £17,41412024.. £20,795 } bcinghigher tlie previow y¢#$ as a result of a generous doJJaiiott its the Malaivi FuDd. Gift Aid i¢ceivabl¢ ai the yeat endww £19,23412024.£17,3451 as dtigiled irt the Stalert￿l of Balances on page 9. Tneothe from Cbatilable Aciivities fell in tbe ye8r lo £71212024". £1,684). Renis received d¢¢reased sbBhiiy during y¢ar lo £5,700 (2024.. £6,045), knvesbneDtJncom¢ decreased 10 £4,117 Q024.. £4,591). GeneTd expendiiwe iticreased dwillg the year io £t54,40012024.. £138.989) . Th¢ tugin changes b¢￿e F¢as¢ oiir GivirA8 10 GTOW allora(ion of £12,095, a d¢¢re￿e in Locllnj Cosis of £16,058 due lo Uiese being inco￿0[ated into the Giving to Groiv Allo¢aiion. 8n increasc in 011￿ Building Costs of EID,161, m#iTlly in£re&Eed ¢lraning alld h¢aiiiJg costs, and aD incr¢95e in F8bii¢ Repaws and Maintenanc¢ of £8,244, the major ¢xpens¢s bcing rwl&c¢tncnl of the GaYB8e dts￿ and other joiller work £1,520, ieplacemeni )ights ChDr¢h £2,652 and heaiingpipewoth £1,768. Othcr expenscs demscd slighdy In aodilton OihEI PHytDents of £714 is tlic purcba5e and iDsiaUaiion of a W8i¢r ￿0￿er fi￿ded by the Gudd. I￿Ve￿¢￿t￿l Polity *n¢J Performallct FundB witb amarkei Y￿11¢ of £28.65712024.. £27,827) are held in th¢ Chur¢h of Srot13Dd JJi¢0￿C Fund. All invesbnent d¢GisioDs iequire the apprnvd of theKirkS￿5lQtt. Movements i￿v￿tnI¢Mis are del￿ted in not¢ Ri51E MRnagem¢nt The Truste￿ have J5sessed the rnajorrislx lo which th¢ Chur¢h is exp05¢d, im patiiuilaT those related io the operniioos tnd f￿an£t$ ofthe aiurcb. 3Dd 21¢ saiisfjed that Sy5teJll$ are in p1￿ce to m￿tigate anYeA￿lsi￿etO major ti5k5. St Nt¢hol*s Par18h Chu￿￿ Trnstees, Report Iiont.) Yeir 31])t¢tmber2025 Restrvey Policy It b¢¢D the Trwt¢¢s' poJicy(o bulld up aod maiothin adtquatereserves, priLcipaUy lo meet ¢apitat CO8lS sllcurred on our ¢xt¢nsivt property assei$, e.g. Church. ToweT. MaDse alld Halls. ThB Fa￿]C Fund whicb is used for Such putP05es i¥ IoppBd up cach y¢Br by any cash sujplus e8rn¢d on the 0o)eral At￿Unt l i.¢. thc day 10 day n)nDing of th¢ Church l or by tr8￿$fe[ from the1£g￿Y Account if DeCe￿ary. Tk Legacy Accouttt is CO￿1dered ]LOte a loDg Ictm Tttac￿e aDd 15 llOt]nally ulili5ed formajor mDinlcnan¢e or laTge scale imPTovements. This account 15 dep¢Trdenl on rectipt of legacics and ￿tt￿ugh]￿s1O[]callY we have be¢n bl¢ss¢d wlh a gleudy llow, there is no BuatHDlee thal thi5 will colllinue in fulure. Thete is cutrenlly a bajttnce in tlus fund of £39.156, legacies ha￿ been r¢¢¢iv¢d durLn8 th¢ year. The b￿an¢t ai 2024 ivas £64.741 with £25,585 bellLg Uillised 10 eltmittaie the ongoirtg defitil the GerteTd Fund. Following the UkTainian fatnily vacaling the Manse IhEre r2main2d a b￿ancE of£5,415 wb1.ch has also been tratssferled io ¢liminale th¢ (kneral Fund d¢fJ¢il. A Tesetve, although llol under our direct control is th¢'EE' morues held ott our b¢b￿[bY the GelleiHI Th1stees in Ed￿bUrgb. The baiaD¢e at th¢ year ¢nd stands al £53.871 (2024.. £51.6761 Reserves of appioxinjaiely four n￿nths, expendituie arehe]d as U[￿tricted fiJDds. At tb¢ year elld the Church held unte5thcted fuDds of £43,80712024.. £57.8311. Other reseEves aTe llje Howle Gard¢n Fulld r￿￿1¢ted to Churth younds expBDdi1l￿ and the Kirk SesEton P(M)r Fund whi¢h is a long standing account. This Fund is deigil¢d 8$ a Re5tri¢l¢d l.'und 1$, as deiJiJed in Note io, ' illcot￿e to be paid out eath Ye￿ to members of St. Nichol￿ Church over 70 years of ag¢ gDd n¢edlul circums1￿¢¢$ The Chwch betd £6.96912024.. £8.356) of restticled fullds provid¢d for th¢ purposes detailed inNoie 10. Strutturt, Govcrn￿￿Qc MaugEement The conwgation is 8 reysiered ¢I￿lty I SCOI175014nd dwiDg2025 was adminifftred iti a¢¢ordance with the lertus of the Unitary CoDstitution and subjtel ￿ the Acts and Regutstioos of the GeDera] Assembly of the Church of Scotland. R¢¢rnitmeDI and AppolMtm¢ut of Tr05te The Iniejim Moderator eppoitited byPtesl>ytery Hrtd Mu￿berS of th¢Kirk Session were the ¢b8rity trustee5 throughovl 2025 The Church bein8 8ov¢rned t￿￿erthe Uniiary Cottstil￿tloll tsf the Chutch of Scot1￿ whcreby 811 busi]]es$ Ag full trsponsibility of the knk S¢5sion, woykJ"n8 tltrough a Comtnittee StnJG(UTe. St Nychola5 Parish Cbur¢b Rtferellte al￿ AdmIDislrativ¢ltt(orll￿tlts Year euded 31 De¢¢mber2025 TriLStee$ Tbe follo1v￿g￿enIberS of IbtKirk Session served as Tnistees Rev. D Get￿￿ell- lllleEim Modernlor C Hull A Arbuckie J HuDtst C B¢vcridg R Ilunter D 3owDI8 H Jo¢kso I BrnwL J Jaekso A Caird J Kuhl¢i lfrooj Nov 251 I C8ird D La￿d A Ca￿e￿OI) (frotn Nov25} W LesJi¢ F Cold I L￿d50Y lfrotn Nov 20251 Dodds DLY A Dovaldsoll E Lyon% R Diit K Lyons S Mccall D Mcclay D M¢CIuF A McGuuJ l M¢llwrsiib M W MclDIosb A MilDe J Macph&il Kmorlo S Oweill Jo C Prova W Riichit S Roge￿￿ N Si¢waft C Waddell (from Nov 251 MBtu E Youllg P Elbs KFisher A Folry (from Nev 251 E Foley (from Nov 25) M Forbe5 I Ftas¢r D GuU8nd Prkndp#lOffi¢e-bearers MiDisiei." IDtUiD] ModeTalOt Session Cluk Chureh Treas￿[cr. Rev. AR J(A]nston# l inducted 6 Ja￿u￿ry2026l R¢v. D GeoJ2nell Idellutted 6 JaDuAry 20261 Mt C Provall l OPPDU]Id DEcmbrr2025 } ￿.￿¥ M W MGJllfv>sh l ￿18￿¢0 D¢¢embtr20251 Mr W Rilehie Principal Offic< Th¢ Church Office StNicholas Pari511 thutch 209 Main Strett Prestwick KA9 ILH Charity Rtgi8*ratitrn Numhtr.. CongregatiTrn Referellce No- SC011750 100589 InO¢pEndent Eiaminer MT. Jokn Rattenbury 4 Ewenfield Patk A> KA7 2QB Bajkers Virw Money 43 Auoway StTeel Ay KA7 ISP S¢ Nl¢bDIAs Parlsb Church Truylees, Rcportlcont.) YtAf ended JI De¢tmbtr2025 Statement D(Trusloe$' Respon5ibilltits Th￿tn￿tteSjTr￿lprtP￿￿fi￿l￿ slatDllLentswh1cbw￿￿GRDld¢￿ll￿to￿IÉ￿￿pt￿¢k￿OlOfth¢ Tb¢ responsible ltstknwBpw￿c1yjn￿llg re￿￿d5 which ths¢10￿ ar￿U¥GY at ony the fin￿¢131 pO￿tiDn0[¢&e chorttyknde￿b1ll Io¢u5Ute thiithe finarLci￿ ststho￿IsCOTup￿Wtsth th¢ch￿ID¢S andTr￿le0 tnv¢5th￿nl {Scod•￿) Acl 2005 Accounls (S¢￿￿Dd) Resul9￿0￿￿ 2￿6 ￿￿￿DdEd). Th¢y gt¢ T15￿1￿tfor5afe￿d￿gthèUttIIVf￿￿c￿￿ltYwJ￿blDc1 [￿t￿D￿re￿OnIbl¢*1tpS foYtbrprwunoll4nddE￿7oDof Th¢ truiler¥ lte Tc&pon5ibk foi Ib¢ rthalhleiiante knd lliwty tsf thc ¢h8rily for ￿lanCIal Ih Con￿¢￿￿0￿,￿ wtbsilt. LcwJl4)on ￿ thc UJul¢d >)VErn￿￿ thc disseminalion Of f￿1￿￿31 sl1temcrttsn￿Y¥rtErW 6¢￿1￿￿1￿tiDnlrn0dIrr juristh¢lion AppMvedbYtheTtu&ttt¥4nd51￿1doo&￿bC￿0I1. Mr C Provan Se551Dn Clerk Dalt -12 Febr￿arY 2026................................ St Nicholas Parish Chureh Independent Examlner'5 Report to tbe Trustees of St Nieholas Parish Chureh Year ended 31 December 2025 I report on the accounts of the charity for th¢ year ended 31 st December 2025 which are set out on pages 8 to 13. Respective responsibilities of trustees and examiner Th¢ Charity's tNstees are responsible for the preparation of the accounts in accordance wkth the ternis of the Charities and Twsl¢e Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charily trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examin¢ 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 slatement An examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination include5 a review of the accounting records kept by the charity and a compari50n of the accounts presented with those recoi'ds. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trusfres 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 COUTse of my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect the r¢quirements: to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as am¢nded), and to prepare accounts which accord with the accounling records and comply with Regulalion 8 2006 Accounts Regulations (as amended) have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper undei'standing of the a¢¢ounts to be reached. John Rattenbu 4 Ewenfield Par Ayr KA7 2QB Date Il (64 2026 Reeelplj and P*ymellt$ At¢w#t Year tnded 31 DeCe[[￿¢t 2025 Vnrcstrl¢it Nate FundJ F￿d> Tfjtsl Tot 2025 2ts2S 2025 202 2024 Recelpts Note IYl.152 2,$31 129ffj90 712 5.711(> Charitabk I￿1¥10¢$ Oth¢r([ad￿￿1Cri￿t￿s Jllvesbw 1,684 6.045 5,700 1,5Q9 4,047 140,219 574 148,966 5,434 1S4.4• oth Totnip&yweDIi 150.196 S,434 159.457 Exetss ov¢r Rccrip15 fortheyeaY&tfort trADsftrs -14￿4 T[6￿￿￿￿*￿ter￿FU Exc¢%$ trrP3y￿ellII over -13,324 st Nl