2024-12-31-accounts

The Church of Scotland Alloway & Fisherton Parish Church Annual Report and Accounts For the year ended 31 December 2024 Scowsh Charhy No.. SC0124

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND TRU5fEfS'ANNUAL REPORTFOR TNEVEAR ENOE031 DEcEm￿R 2024 Thetrustees presentt￿li annual reportaThl finavIalswe￿n￿olthe(h•f1ty lortheyear enderf31 Decemtr2024. The fi￿ncr￿lS10ternents hwe Eoen wEpared In xtordaKewlththe arcountlngpolkles seiout in note I tothe aroUntsa￿l comptywith GeneralAssembty Re8ulatKJnsf0rCon8re8ai￿nal Fitya￿e, IheCharit15and TDJ51ee Investment IScotloTrJlAct 2CL)S.the(fvritie5Ac(ountslS(otlandl Re8ulaikins 2Crfila$4me￿1e1IlndI<cou￿th￿arnl RtwJrtlretyCharlW." St•temehtof Recommended pr￿llet appl￿a￿e10￿￿rrtle$pfe￿rir1 I￿￿1cCO￿S in Iccard￿eWl1hlhe FIN￿1 Reports StandardapplKable In ollrthThl puyiswon 16th2014. 2024wasanerttow￿w￿r.Trewr1￿hl￿¥e¢nl￿J0d rnrtyyrytsi￿pr0tykn$￿y1ed ty Covkj ind that knprowment wm•rry re1w￿￿t0 realtime Other￿11¥￿1$.we1￿sO mwd foThvard Inout Unknwith ftsPrtoowhKhlwwentd OnrApr4•r￿WRIVe now in thEfinalst• olthe Prnsberyp￿lL Wecunttyttyprty￿e SeitÉ&ort•t ful￿Onal9j0Iffl theothe¥•t ￿lowaY•t 10.30 1rn.TheAlhwayservk• L%lAstrearned. ThErebahoa W•dn•sdiy%irshlp%eThte •nd dufln8 1 summer monihs seThk•sr• htI141(¥wetye¥th. Wehm • ieeuhr Sund•y ￿1. •lso pr•vhlln8• hollclub req￿red •rJ •ortksuwwdub.ThtthwthlsosupportsthrtÈ unlforrned orya¢ththins,the W Bryide. t￿Gth4nd ihp kout& Thereare •150"MessYChurh" mtttln8sheld ffH)nthtyon a a14.COpmwhkth bWlam4les Ihe•pwrtunltyto Comt ltydeI￿r•I • moreèpproprl•tetlmelOri￿m. We also hkn4 re8ubi"Qil Thme olprwf 8roup wh￿h rneeis resular￿ In the Fenoshlp k•Jw*.Aslt￿0ffdIl •tH￿ lor ttfltrtkn•thd Bl￿t 5tLth thE iroup works h•rd toprornte ￿n￿r￿Ph1￿•n￿￿n￿l ￿rtold￿￿￿1¢. A sm•1ly•upofmem￿ryts0 ptovldt ryitltylts•t ￿¥1 l•wof ￿Mmbr$, Therels•lKt•eroup olmembvswFK)st•ff ld￿(bd￿1r¢lfve gmmwm0nths￿4vnwy￿tofs the OFPDrtun¢ty to Spend 501newttlmE iTrJ ¥1￿0￿ sanE￿ry. Ourhlls ireverywell used 41htyJr¢ywty¥rtkntYs•r4ltheurtnnHwtya150mth very#i)d use olour excelkm facllttkn. A numbErolyourh rests￿￿t￿•thwWttfv toddlEryow and many othtr kxalclubs. Wt also ￿eth¢bIll forektyie•V<offets •ftr•llourwuhr seTrlcu. fora monthfyf colle¢ morni￿{￿￿￿￿ ofl¥ee5 I0rlrf￿, a5a lortheAyrsNrt Foodb•nK forouraAnu•l The￿1r¢orKert.for monthtythwtty LwhesindforLM#CMstnMI Fa#. The rneerlres W IndwJeryttF%4¥Stone..mY¥￿1 MewK)rle IOemtntWulner¥blt svKortl Irtd wothef ptsnnEd. In 2024thSs IrKlu&ed a 4week Lenien Stu¢, a six%YeetautLsmn Dtytetreatand re¢u￿r Men'sbreaklastmee¢ln85. A rew venture started tbisyearvns"Pvlse. èiwtb8roup lOr$￿0ndary5£1rt￿ hekl every Iwo rMnth& Ther¢15also a Fd¢thNp Groupwho meet it Ftsherton. We ￿re also •b￿tOC￿l￿u¢￿¢tyblIIEryWE raith¥forClwb1￿ThAl4.Cros$rt￿h theVlneTryst nd ourWfawl Prtntr5hWmts%kn)rt

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND TRU5fEES' ANNIIAL REPORTFOR ThEYEAR EPIOED JI DECEMOER2024 Attendartè¥tour re￿L7rW0rSh1pCQn￿vjes1o bestrwewfth uound 2DJ rryulor¥hirshlppers. Our on.llne Se￿¢t1$I111 my¢h •pyttted ￿ rnony itJire•t htWt# bE •blEtoffyitinuewNthW>wth u5but •re unable M •itend. Messychurth seThKtSCOnl&Me to ber?￿￿￿￿41h 50mchikl¢th•ttehdir cJr-Quv&rtlmeoI￿aver8￿￿)curtlInUeSl0SUP￿￿tthe kfeofthe churth ihwh waye¢andth¢ nurnber% arth0￿h Small have InLreasod ro￿TrI￿.The¢f¢>vJ L4lotus￿ W3￿r req￿St% Imm membersofthe coreveBatknuffitlnu•toloThan partolthelrsess1tsnasdc￿ Pr￿r$fOrWC￿d Mu51cal Memorfes IsiMwell W tythE(onwvwitywlthvwryeD￿fel￿th1p ind 15 well 5UPPryrted by our knc•l nurslrq homes. The ￿e￿￿%￿￿￿tell￿Ir￿Y(h4Ppt¢£￿¢d l￿d prtyldÈWlft•h¢ help tonM¥y. The Lads RetrealwhkhwXbwTr￿ll SuppJrt•4tsftflrst stsrtoo In 2023 was reptat•d Ihlsy¥r•nd w4sayknfultyfsub5crfbed. Atsokntr0d￿ed th2023.TheMen'% breakfas¢ sKo¥od io beavery popul•r t¥•nt •nd ￿$￿￿￿teC(￿ • re4￿rIe¥ll￿e￿￿th ￿rne exceiknispeaketscomln841onito enW8ht¢nusohwrloustOP¢kAknfmm o¥lwlthtF¢hwthhh be￿ pjrtofthe 30orsoattendlni %Yhlth h•sbeentntOuraWw Trulse"¢ot¢)ff to st4rtT￿thfft¢rt1thvrsIUmIr1 upth•tt expected. Allho￿h q￿le r•LKQU51or ihe Ilm Meet1￿ iNry5 ￿¥qu￿￿4dOWTr￿nd It Isrtyjwwnnl w•lland beIn8en￿¢I ￿￿)¥¢)01￿&7￿YrvI￿$. Tht FlsFrtohfTltnthhlpiroup rnEeE5 Mon1h￿ wbth v4rfed proiramm• ar￿ pr4￿d•s1•1￿4￿NptQrJ smill twJiirolr¥ number.Th¢re w•s• to 0•￿4 Lfvlnytom BIrth￿l¢¢mY5•Urnl￿h w•sopentotr••n1ewweyiiin•ndw￿ wdlsupported. For 0ur¢harttyr￿￿￿ oryntsed a collee moWdwknoChrfSt￿n Ajd Wt•k In M•y•hd to¢t¢herwh¢hfunds from doffl•llwnd i sp)rdored ￿rtW•1k hew w&tor•I￿rNer EBXQ. A harvest SUPWlw4s¢rVnl¥dio￿$fv1M1s1wf￿v Truit h•Mbl•Owts)• É617 •r#lourChAitm•s F•lrr•lsed E3.5CDforour mLuhJnwork kn B•J4¥￿. nl8htand ChrlstmasF4lr, wyre •llwellswgfftd tytht(¢nyeeitK)h•￿I I￿•. •$ well•s pmvldl mu¢h nee¢kd and mLKhapwedated COM￿n￿?n￿￿),1ll0¢￿t1ld usw pr￿4&￿ &n•Klal help to many ch•rltles. In •ddttknn Ow$L¥Th￿r￿￿Wchoperty￿I￿h sawar0￿j IAWb1511N5a1kn¥￿d u5 ￿dOn•te 0￿r El.(D)toAyr5hlreC4ncer&JppDrt. Our YO￿h I￿1 lamltyYJrk•rcontknLw hhlxeltntth t)th th tré Ileollh• COWbn In p4rtl¢ularwtth M•ssy£hurth P￿IStand ￿ bxals(ts)ats. IS￿ryst¢0￿ aThJ If15 Part￿￿11￿Y8ood tosee hundredsold4k1ren and pareDtsarwTrJ CMstma5 u￿r81hechU1thIof seThk¥ •J)d ¢on¢ertk All of these sertes al￿ e¥enfscouldonty hI￿n wtth hardwo￿and Wle•defshlp ind here V4e are very blessed. We havemary In ihEcoryregatlDnkn•re ￿ryab￿aThd wllllnB tot•ke tsn these task5 and who do $0 e¢)thuslastic41ty. (￿1 MIn￿ter has¥aSn been Iwirnthjn anddr￿￿ lorce In MO￿￿¥thIng1 forw4rd en¢vur•Blrqolhetsttstse up•tychakn p￿1¥1￿1Td. ThlsYear%bwt￿tytlo showour appredatlon for h1$w￿¥sWe Ce￿￿￿ed wlthhkn ln25yeirta1mth￿Th￿ Aswlal te￿brIt￿jt1 tea was hEhl follo**d ¥e(Jal S￿￿jaVIerte•nd wesentatknn.

ALIOWAY & FISHERTON PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUAL REPORTFOR THEYEAA ENOE031 OECEMBER 2024 wttktycheclsolfire iswelasthEpner•lcoTrJttkin oltheChurch•nd HalLs ha¥t been Carried oJt tythe ProwrtyTeam. Monlhtycheth￿0ff￿te￿IryV1shtts4nd emerytncy lightlr ha¥e a150 teen corn￿eted bythe PropertyTe4m ￿￿th 1 6monlhfytheck olthe fire alarm wtemand erne￿Th¢Y ligmlw ciffiedouttyan I￿￿￿11￿ed tOntntt￿ltyl ￿4n￿￿1 thttVsfykeol•ll le e#iwuishers cathed ovt tyahextewl ¢ohtrnrtorlnAw12024. PATiestlrvias tomplttrd hf•npprow￿tIfyty￿l￿¢0n1rXt￿th￿Th￿ry 2024. FSre Scotland com9letedtheirFireA￿1rfI InJanu•ry2024hh ro IS￿5 hle•tthed. Wevev%vtd and updated Ow￿re ￿sk A55e55WI kn110%￿￿er2Q24. ATr In5pecthiD0f￿(Ofy1knO1frnts kntrjrt¥P¥kT￿U￿p￿thd￿Qyl￿￿ tre• sw8eon In AWU 1024. FlnarKlal RDI•w UNtstrtt¢d FundskKofftot•led £297A76ttywred4lh t2￿36s1or1o23. Th¢wll souru of lrtomefor IhEGeDer•l Fu￿j￿￿tInueStO beOlle5aTrJ C4JNthin501Church ￿MberS at £143.598 In 2024. compafed to E245,109 Sn2023. Th•thYrall knuease In GenffIlF￿d$kn ￿m￿tyOUl01yAds transferred on Unbn Flthlrton 01É153034rd•n inu••se In Iniwest recehdon deposked wbth the Churth olStotlirJ Dewsit Fundol É15.9341É13I581fy 202JI. R•strkt•d FurthlKome1oulW£16.l•Janpw•d￿Ih£llj¢ In 2013fromdwtknwtrthe M•L4wI Fund frcmchurch M•mbMsiTrJ ynerow(bJn•tlon5r•c•l•Yd kn 2023and 2024 foriM ct)mmufty Fund. Totilexpendtturn In 2024 w4s£>)2ffi15t•mwFtd h É215.L115kn 2ro3. Th¢ Increase In Uwe51ried F￿d eNwndftw¢d£19A41 r••s• Inih• GWIO Gw¢ontrlbuthirn 5athry£ostsarOerwTr Expendllwe Re$irkf￿ F￿$WS C8.9X)1É21.241 In 2023)•r￿ wknwltyrtl•ted to the MI￿￿1 Fuftd. The miSn driver wsthe wymem ofschod 1eesforsi￿jents that ourmernters wsor. In 1023, expenditure was hl8her•swe purthased mattressesl0r8•￿￿ Pmti•rysc￿jOI￿ completed the proiECt started in 2022 tolxHW• pit￿llIne•kn at Pr4Nry Schx•l. ilnrestricted Funds hada ￿1￿u$¢f£3,9l9If￿l Resirtted FL•Ntsa SWI￿￿£7213. lthTotsi Funds cairl¢¢ fO￿ard ri￿1*tO £371.95

ALiOWAY & FISHERTON PARISH CHUROI OF SCOTLAND TRLMEES. ANP4UALREPORTFOR ThE YEARENOED 31 DeaMBER 2024 P•1 ThecharityTrusteeslw￿con￿re￿T￿fteXThTh[¢mthed •NI hm l•ken InwX￿un1IheIrCy￿erf0Trd luturtlobilities.Al the yeai end Ihe Owrch hebj Unre5trktEd Fundso1£331.634. Olth15£65,626were Desiqnated Funth. wlth the bala￿e of£266.((Irtpresen￿TaP￿￿lthatt1Y1wefve months eynditure 4crnrdanre iththeTrysitt< PoM¢y. The Church alwhekj É20.1981n• Restrkted FurrtlfortheAyrPrtsbrtery M•lawiAppeal. É17.567 In the Re5trictedCommUnityFu￿I. E2,050 FU￿ w1hrtmèinkn8s￿1￿rReStrlC Funds hekj ioialltrrf É431. The con8relat￿TI1I 1 rrybler￿chl￿ty. numLr5C011456 ￿ 154LWrAsteffed kn•ttord•rKe wththv ttrrm ofthe UnltaryCed o1c0nrtitulkn•r￿ isswto thEthM￿ft4￿￿tbjn5OfthEGer￿r•I A55embtyoltheChurchoiScoihnd. The mnbttsof 1vt1￿ch1￿TfiJlltts Stssh)thmembets•rtthe Ehlernolthe cburh •nd •re chwnlw tFo5¢ rnernbpr501thechurch who 1￿COns￿￿Ered to theth¢ approprliteBffts and skllls. Thè mlnlster.trs ts • meth￿r011￿ KlthsessK)￿ ￿e￿tted tytheo)n8rwdon ènd Inducted by Pre5byiery. Certaln respOr￿￿11￿sthTe￿￿thdtathèIts￿￿(￿nwlttÉtThd the property Committee4$4ppmprf•ie.

AiLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND TRUSTEES. ANNUALREPORT FOR THE YEARENDED 31 DECEMPEII 2024 Reference and Admlnlstratl%* Informat1¢ Trusteés Those whoacled asTnotees•t t01￿￿tel)￿W￿t￿5¢ attounis were ned are.. lember5 01 the Klrk Sosslon-.

ALLOWAY & RSHERTON PARISH CHURCH OF SCOTLAND TAUSTEES. ANNUAL REPORT FOR THE YEARENDED31 DECEMBER 2024 Prfndpa Olfio Bearers Prlndpal ofike Albwry Ayr KA74ftT Charfty No.. S(OIM56 Independent E￿MIne1 Lr0rtereoAuouni• G•lbr4Irh Prlkh•rd• fj 208ainsStret U7 IXA Bnkers k ofXOt￿ThJ, 123 Hgh Stv••t. Atry KA7 IQP

ALLOWAY & FISHERTON PARISH CIWRCH OF SCOTLAND TrU5TEEY ANNVALREPORT FQRIHEYEAR ENLED JI DE￿￿ER21124 Trustees. ReSpon￿bIl￿1<S In Rell<) to the FlnancSal Ststements The thvrty tru5eJarereIpor￿tsle lor Wep•rh¥8tntsltt￿•nrA￿l report•nd fin•Trc￿l 514tementJ In with applltab1eL￿thrA 11tht￿ Klrethi AwbWn8siandarfslLlnlI￿ Gin•r•lty Accept￿ Accourstire ￿d(l￿e1. Tre liw •pplc4bleto Charit￿ fft &oil•r￿reQUlfQs tP chr￿1145￿ee5 t0prep¥el￿￿l0Is1altmeThts for each Year whlchshow alr￿￿￿1 lalr vwofthe xateof affars0ll￿ chaiityarKI olthe In(0ft4n8 r50wces•Trl o￿kalK)n olrnsow￿o1Eh•¢h¥lty10￿th1lPthknd. Iv4¢v•parK th•lkMrt￿I$1I￿Mnts, the tNsteesare retylred to= ¢bserve themethrvj aThJ piinci4tiin Ch•ritlrJ XViP.. ate wheiFer•pplvt4e aXoL￿lITq wnd•rd5•ThI $4i•mtntsdrtcornmeTrded prnctte been folod.5ubJ¢ctio¥ydep•rtwes ar#)•￿aIned ￿the￿n￿lI1 stitemerts; pw•rethefin•rKlsiiteMer¢sfffjt￿4owt0rfefft •SS K1s&i•ppr0￿y6lte io wesu Thetrusleesire￿Sp0r￿bI21Ofleeth woptr•ttethtltyrrforfs 14thdtsdo¥• 11h￿l￿Nb tcurntyt ny tirne the fln•nthl wlh)nollhE￿Dtyknd to ¢￿￿th•m10tn$w¢ fviIhefin￿cl1 AKount&lkptlandl A•8utsibrffj •r• alEP r•5PPAWt4otrMf•y•rllrytho •5sot• olihe C￿rIty •rrtl for uklwie•50n•blesie051gritre we¥entkn4f4J let￿1[￿0f￿aUd andothtr Irr•8ulartkn% The tiystee>•VeresFwolb￿ Ipr ihe M•￿en•n(e •ndlM¢8r4tyoltheth•rfty4rd IIMn(￿l Inforn•llonon thecharkVswebstt. le1￿t￿ Iniheufvted Pf•Wai)n and dhsèmlryatkjnof flmnc￿l 51•1em?nii mrydfferfrw+lryW•tkin Approved tyine Trusiees•id s￿￿(￿￿r)eMff.

ALLOWAY & FISHERTON PARIW CHURCH OFSCOTiAND INDEPENDENf EXAMINEWSREPORTYOYMÉTrIMEES OFILOWAY & FISHERTON PAAISM CHURCH I r¢portonihe•£cwnts¢fllr¥h•iIyftytr7¢artt￿d 31 1CQ4whlth on pales9 to 22. charitys Iruslees ire respK)ngblefort￿ prepof#w of the xcr)Jnts In •ccordm tffm5 of thechèrftles and Trus b1¥￿tmont ottsThll 2K)5 Or￿thech¥it$1￿oUfyts IScrtlanOI RÈ8Jètlons 2Q26la$4hr￿I. Tht chirity t￿slee5 roThsiler ih•i tht f¢q￿rea￿#S ol 11111 l•) lo Icl of Acwunts Reiulaison5 does rot apth. Itls nty ￿r￿￿k￿litY10 tYarNknethÈ%t0￿ts1s rewlred undèr settson 44111 Icl olthÈk¢ ¥vJ to 5tstevAthpMk)Jwffl•ttersl￿e0Th tL)my•nenthn. My •ximIn•t￿n I carrw out In T44th 11 of th• A{￿U￿15 Iscottsndl Reivlitth 2¢061•s •mvthl. An eurnlw#)n I￿￿deS • 4(¢ountln¢ reeords kept bv the ch•rity•nda ttèholfKbthlesccmslderatlothofany unusual ItemsorJscK)wrÈsln thtlcro¥n￿ ￿kS el•fi•tlxsfrom thttru5teestonceml￿ ary sKh m•tter5. The PWLKedu[tSWthderU￿rt￿ts￿jE PTtrAe ¥1 ￿e¥bjer￿eImiW0￿d be required Inan•￿11,4no Idtshot ey•r•M•ft •udltopv4tiofithtv1ewikn6yl￿ •rKowt Ind•pffid•nt•xarnlMrf5 In wnner￿n￿1th m¥e￿nIn￿l￿￿ no mterhtyuvto rny•ttrfithn I whlch 6es me re150naNecauy thatin ¥ry resFttt the requlfements.. - to keep i<COJt)t•w recods kn acco￿ y￿h knlbn 44 llll•lgl the Aci•nd Rqul•ilun 4 ofth•2C(6 A¢coLnt% Ayulathm liJm•Thd•dl. .10 p￿p•re •tcoi•)tswhKh•tcord •(cO￿Te[￿rdS cofflpwwth ftt&Llaiion 8ofthe 2CV6Accounts Rel￿1110￿￿¥S •Thtydedl have been M,or 2.10 knlch, Sn myopSnkJry •ttetht)n bEdrawnlTh¢¥dvioe￿tIe •proptr UDLltr511qdkn4 ulih24K(OUM5 10 btiethd. Galbrarth Pritthard5CA 20Barn5Stre Ayr KA7 IIA //

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ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND BAiAN£E SHE￿A5 AT31 OECEMBER 2024 Investrn￿$ Tot•1 FIMd Slts JM2 OJrrqty¢￿ ebtors .253 34P•Q i¢Fw Ca&h•t ban4•nd In hand 51222 TOt￿t￿rr•￿ C￿2 U•bllt (rethtor5 hllNdwlthknirny 17 2LleS 96&117 Th•lund$￿thO&b Enllo¥brMtfuMI 075 Air5¢1￿ IrKpffl¢ 0>3 JIL634 377 959 327,?05 thivii¥lurA 36&A17 li

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAPID NOTESTOTHE FINANCIALsfATeMENTS FOR THE YEAR ENDED31 DECEM8ER2014 ACCOUNTING poua The prlndpal accountin6 v4hh I￿eb￿n •ppkd tonslsienty Inthe curyenttyS pretèdln8r In dealln8 With ttemsvihKh arteotyshjered ￿terial lothe xcounts. are se10￿1￿￿. J•s1501preparatl•n ThE¥CCOUnts have bmn prepared knaC(r￿￿n£wI￿A¢(￿￿rq•Thd R￿￿￿c￿rttlIS'. Statementof Recommended Prattite app1K•b￿ totharirsES We￿￿￿theIr￿cCQUnts in accord•rtewith the FInan￿al ReptrrtinKStandarf5 4ppI1(ab￿ in UK4nd Aepubltof 1rd•r￿ IFA510216suedon 16Juty 2014 •nd the Flnaficlal Reportlngsiandard opplKablE knthe UKand Rep￿￿Of Irellnd IFAS1021, the chr11￿$ aThJTNsiee Investment (Scotlandl Aci z¢¥)5and th•Chaii5•5kcowts Ikoi&ndl Re8W01￿5 ICWlasam•nd¢dl. Fundi Funds ar•£lasshn¢d •$ert￿r restrtltdfv￿$orvr￿1￿rtted dtfinedsl¢lbws. Restrirttd lundsare I￿￿51￿ble(l to 5pedfit wuirementsasto thElru5e may bed¥knred ￿the￿O￿¥r ow with thelrauthorftyorcreaied throL¥h kyocesses. but st41wlihin ihe w￿¢ obRrts of the charfty. Endowment lunds are lundswhkh hknbeen8l%n rffitht£oThlttk)n th11t￿orIn•l t•plt•l Sum Is hot rtdyctd, but the I¢Ko￿ Is used foriF pyrwsde￿ kn•t¢ovdwe Ih? ab￿Cts011he charlty. Unrestrirted 1Unds•reexwndab￿ itihe dt5tvtthJn of the INstees knfurthernThce of theobjtttsolthe chirtty. If p•rtsof the unreMrSrted iunds ireearmarked •t Ihedhueih￿Qlth• iNstoesfor• p•rti¢ul•r purpose, t￿¥ Ire desl8nated as af•parai¢ ThL4desMikn h¥•n Mty4TrJdo•sfy)t • r•iirlttlh• trust•e< dlxfeik)n to•pththefvr4. All dO￿tIOnS and 8lltsare kn£lLthdv4lthln IrmmI￿rsOU￿eSUnderotthW ￿Sir￿¢0 or unrtstrkted lunds i¢cordln8 to the ttrms underwhkhtht don•1￿￿ bff•)e•r￿ When1￿•￿￿)Unt c•rt tou•ntlfied wlth re4son•blecert41nty. Don•tknsdths In irt4htlnkntt#tthwts•t thElrm•retv•lue to thE eharlty. Expndllurt Is ree0D￿Sed MM•ttI￿IbKhsthel￿l￿l￿￿Trt 7•Nlbl•llx•é •ssts The charlty has rhe rw lorNsd¥ffii•bleobRasumki flvd IKkbJln8the Church, hall54￿￿ m•nse.vested In ¢he Cl¥Ath olkothTrJ GtnEThIYru5teek Noconsiatr•ik)ty Is piyblÈlor the useolthese assets. Incurred onthe repatrar￿ mawrteDarttofthe5e assets Istharyedis reJow(esexpended Inthe $th￿me￿OIrin4￿￿•c1yl￿$thtt Flxed asset In¥uunents •re statrd atmwketY4h sknde. ur￿1￿￿ed8•lns aTrJ k)sses representthedlfferertÈbetwtentl mlthtvalue at thEinnirandeTrd0lthefinanc￿lyear0r. If purchased In the year, the diflererKe teten (ost I￿1 ￿￿￿tY•lLlEthtThd oltheyèir. Realisedyln5 ond l0$5e$￿pr¢S¢rtI￿￿1￿eTenC¢ tetseenihe pTweedS￿d￿￿l a￿lthe pur(￿seCo$1. Taxatlon Altow¥y& Nsherton P•rfsh ChJrthk rttwhed as ad￿rIlyf9rthe purpostsof 4>plknbletsxaiion Lslatlon and Is therefore not subject to tax on1tscharrtab￿a￿￿1es.Trthjrtyls rM)r re8151ered forVAT and resourteseMperNled I￿1*fOre lrtlude wrec¢wèrnE4e knwivAT. 12

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ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND NOTESTO THE FINANaALSTATEMÉNTS FOR THE YEARENDED 31 DECEMBÉR 2024 2024 7. si•ff c051$1nd fftthibt 37￿15 J2,749 Sot41 ￿vrItyCoSls Totil 37 Thtiwa8e hufflbero1emp￿ees0Jthtrey1Ir￿1sl$th)l￿rt. zo Numbvr Mlrfsterlalsuwort AdrnlnlstratK)n Noempwe hoderrwknyee bpnefits kn txce5s01£50,W. AIIChurch of scot￿nd cowryaw5wfitrlb¢rte to th￿￿Or&11St1Vfid F¥ndwhKh ¢•5t50f Ill mln6iers' SlifftsaTrJ effiF&yrto￿￿Krt￿lTrsfOrwlk)￿1 6￿￿r•r￿e. penslon hous1￿•Thd In fvDd. Mlrlstots. stI￿n054￿ pJ kn accoroanre aih the￿I￿nI1￿1[￿nd so, Whth ts rdat•J to ye•rsolservke. For ihe ￿&r￿nder mltw the $11pe￿I w•s£31,642 •nd ihe m&xlmur Jtnd [￿ringthey￿•r 1712023-71 trLtstttsrtettrrtd rMnbstmert ofexFenseskntwredtot•lliry É17.645 11023 £14,858). vAth J 11023-41 vekni¢d pthpltn￿teCSigrC4tr$rel￿lHrnTrÈ￿o1eX￿n1e$ Sn¢urr¢d tgt•llins ti.70512023 É2.2271 LhJOn8lheye•r 912013- 151 tMyaloThsw•rn•nt•r•J kowlth• wfvwhols rtknthd ** I truit•• Imovntiwto E9,21012023-£4J261. Narne and serrfict. 20,7Z 7P32 3.270 19551 SJ16 Dyrtn8thtyear£48,45212023ESI.1Sllwas¢kwtedlOtlecwWk* bylwsteesorthelr srwes. Is

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTiAND NOTESTOTHE FINANaALSTAIEMENTS FORMYEAR ENDED JI DEceM8eA2024 2024 2023 Transferofunkn B4l•r Additions DI5P05aL4 fteal￿d 8aWlknul Vnrealised Kalnl1hi￿1on In¥e511nent5 Marketvalu¢ ot 31 Oecembtr2024 a524 131 3.662 lfi%stmènts it ¢051 Ltrf7 The101kn￿￿1r￿y5IffjenlsvÈlId.. Holdln6s In thèChurtho15cotlond IrA51Q15Tru# rrnhFw 2023 Ilebto Gift Ald Tax R•luTrJ r* PrePayff￿nts 23,995 9,OS7 1,SXS 13,681 25.101 4.846 188 A¢¢rued lrtome other0E￿or5 32 34,780 48263 2023 11. D•pOS￿ Fund Churthoikottsnd Inbwor5Trwt DeF•thFw J07,Y9 307,349 Jg),wJ 202J JZ Cr•dkn Other lo￿7? 16.381 6.3$0 14J35 Qeferred Intome 27.658 21.185 16

ALLOWAY & FISHERTOM PARISH CHURCH OF sconAND 141)TesTOTHE FIPIANaALSTATEMENTSFOR THE YEAR ENDED31 OECEMOER 2024 Fixed AMtts 3,662 64,fdXS 10246 2,642 65M6 3,662 411.955 27,6S8 377,959 CunentAssets tuffent Llablllt￿s 291m4 15,016 166, 10,246 Flxed Asse Current Assets Cyrrent U•blllls 292.9)2 55JBB 2.376 53,611 33A13J 6M79 38B.ts)2 11,185 366.817 33.033 6.079 14. Y￿￿111 In comrnonvAthJtWMofthÈch￿th￿sC4thfyl thE¢￿T￿lIK)n ben¢fftsfromthe conirtbuikin m•de bytmlunieers lor ￿ btnentolihechurch. The3￿3$01(0￿reV1￿inal Ilfe whkh retyon (onidbJl&)nolwlunieetsre m4ny athdvard Ind much olihE•ttlthiwrAl￿ unth tocontlnuewerE it nDtforthe cornmkn*nishwn. 17

ALLOWAY & FISHERTON PARISH CHURCH OF SC(mAND NOTESTOTHE FINANaALSTATEMENTS FOR TheYtARENDED 31 DECEMbEA 2024 1% Movement In A131 Endowment Fur Hi4 Endowm•ntTwstFw 6m Prn5bfftryolAyr M1￿￿1ppe•I Fw Communllv Fund lowJy Garden Fu Allowthy Fhiv4erFund Allow•y Sunday Stlthl Fthd Fltherton Book ClubFvhd 14222 16.446 12241 3,206 6.165 2.￿5 20,198 17,567 2￿50 63 its 52 S7 57 Flshenon Fk)wer Fund F15herton Fr￿ndShIpaUtsFuThd 265 2>9 26 )74 142 3)￿3) 16.143 8.930 40.145 Unrnttrltt•d Futhdi lowly tsesMted FtrtFur ay Deswed F•brtit•sthYFLd De5￿ted Youth ¢knin15•tkins FWKI lowty Dt51¥nJtedCollee •nd C￿t FuTrJ low•y Desiin•tedSocwIComm￿Èt Fund Flsh¢rton O¢snated Falyk Fwk1 Flsherton OesNted R¢5•ThY Fu G¢n¢ral Fund 20.411 20.451 32.169 1,326 726 3,716 1.734 2.641 1.501 I3￿) 555 5.9È3 5.028 166,t£4 331.634 5P18 179,683 197,614 174,093 327.705 2B9,143 193.685 1.37S Tx•I Fur 366,817 JlJ.757 301,615 377.959

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND NOTESTOTHE FINANCIAL STATEMEPIWS FOPYHEYEAR ENDED 31 DECEMBER 2024 J5. Mo¥ement InFumts ILtI Atjl Deumber 2023 Erthmont Fufids Hall EkntllI7n￿ Pund fj.o R•si¥ltttd Fund5 pres￿eryO1Ay ApF4 Fund l&CI)I Communlty FuTrJ 14.9flJ rden Fund Fla¥￿r Fund gjrthystlthl Fur 17.924 19,703 L4 142ZI 16,t146 2,050 115 2fJ) 33,033 ss 2CV Zl.2¢ 33,066 11.141 De￿8Th￿tea Fabrk Fur De¥É￿ted F•br Fwd 2QlJll 31,1(lJ 20AII 31￿49 726 7•) Coffee •ndCh•i FuTrl 5oclil Commfftte Fw G•tril Fund 3295 2J76 IA77 259.992 I63￿5 19191 622 274,093 327,70S I￿241 311,184 274.924 2W,366 919 Tow Fw 35QJ29

)1.574 285￿6 366.B17 Incom? Iromtfve Hall En&YwrrtntTru5tFW￿ lst0beu￿Iorl￿￿rt￿ rthnlr¥tostSof tht thurth h•ll •nd 55 io IlGeneral FU￿1. Pre5byteryolAyT p￿t00T0n tsehwofihat fund when requlred. Commun¢tyFund: FuThJsYèrt dwted tOlWywayP•iishChJrch to bt Used Icrthe benEfit ofthe bc•l comfflunlty Inott. th￿fv45 bEen rec￿SSifiedfrorn a ts￿ted F￿j io a Re51rkted Fund in 20201. wayGarden FuTrJ: Fu￿$￿1(e￿Or￿led P•rlshChwthtobÈud iThourChurch 8arden5. wtyFknverFur•J.. FuNJs**dDnated Path tsjthtybtused 10 purchasetlower& 19

ALLOWAY & FISHERTON PARISH CHUROI OF SCOTLANO IIOTESTOTHE F114ANCIALSTATEMEPlfS FONTHE YEAR E14DE031 DECEMBER 2024 15. Mty•mtnt In Fund51(afidnuedl J AMowaySundaySchool Fwd.. FuTrJ5ww2dDNthd tokntyP4thChw¢h to be used lorour&Jnd•y ¢01. Flshenon Bookaub Pund: Fwdsstt IS￿l￿peopto￿•WIkné5¥eVouP to dlxu55sekcied Htherton Furd: FthJstowoW￿Ikn1Or(1￿rth ser¥k•k Shert￿ kndshlpCh Furnl.. Swbj •knstor¢thKewthllwl•tknn thrwhyty• meÈtlrfsvJ6th AllowayOenated FabrkFuTrJ.Thetrw1•¢5hrnsrf•shJ•f￿l1f0￿tt1 rou11￿ milntennc• ol churthWwrty•r￿•(II low•y tW•ied F•brkft¢ser￿ F￿..fv ￿￿$t￿esh￿Sf •sldefrAsto mee1t￿COM01 hificant or unus￿lexPl￿￿tUr¢ on thurthryowtr•nd Dew•tedyo￿h Ory•nlyikns FwwJ..fv i￿￿te$h￿tte1 •sldefffidsr¢std tythurth youth Ory•hI￿1￿7￿S ￿rI￿1￿1bQAwéoI1bttWi#bJlctr￿Sa$￿•4ux•d ￿thoS• ynlurh)ns. AIIov4•yCoffee•nd Ch•t FuThl.' thro￿dont￿N rtctr4dd￿ty Colfee •nd Charfelk)w5hlp indvAII ￿ u5odto Sup￿%￿C￿c(hIr￿ItrL Allow•ySottslConwnrtiotFud.. IlefvTrd5¥t r•ldthro4h thJn•tknN reCe￿d thrlniSocl•l Commlttee Ielki¥￿hSp b¢ ¢h•rtI￿￿ Flsherton FilFW￿.Trètr￿11Èshty￿1$￿È lutsJ%lortt ￿￿e￿nC+01th￿chUrth F[s￿rt￿ Resery Fur4..Tr trwtte$hm￿ •slde•sp•rt oltht reseThes pollty. GeT￿ra1 FWO.. The iN#ees¥se thilfvnd lorthefin•wi•l•dministt•tk)nof theth•riVs mln 2024 2023 Netmowement in fu￿15 Transferol Unbn Increaselldecreasel In hwtmErts IncreaselldecreaselSn Debtafs DEcrea5ellincrea5el inthditors 11.142 16.488 13B 13A83 6.4731 2.816 15351 l.y6 17,899

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND NOTEsfo THE RNAPICIALSTATEMEfirs FOR ThE YEARÉNOE031 DECEMOÉR2024 17. th￿l¢(tIr￿s1orTr1ld The Vlhe Trust Sa¥etht Chlkl Poppykol CrossRea¢h Ayrshlrt Food bank Crosshouse M•ten4ty Lkn DEC ChShlr•n'$5oclèty Chri5tianAhl Mhjdle E•51Apwl DECTuthey & Syrw 4>pt•l l654 555 557 678 678 305 622 1,223 174 1.670 5.930 Kbte8a CommynltylVynd•l CrossAea¢h Ayr5hlreCan¢erSupport Whiteley5 Retreai Gulde 008sforfhe Blind Avryhlrn Food b•hk 125 120 176 210 124 124 741 Trees lor Uft 2,642 2,376 MND Scotland Cr05sReach AyrShlf•c•￿*rSwP0rt 8ri) Seascape way Tunne[PrO￿ 55 70 AyrshlreCarK•rSupF4 ftiverGarden Ji.363 12.6tKJ 21

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTiAND APPENOIX Fundshqld forthe benefit Iythe CIAthofStotind Gentrnl Tiustees 2023 Dl•ntts tC05t ChurthofScoltsnd1Tr4esMrTrwt tw Sw ChurtholScoiLind1Tr￿Sforln￿t Gro¥rth F￿d Churcholscotknnd IrNtstorTrusi Fwd 29,f•JS 21. 71,919 B￿r￿•s* Church of Scoihnd IrtrtstorTr115t Oepoth Fund Church olSrOt￿￿Ir￿IorTnj$¢ Grtrw¢h fwd Ch￿h IrhworTn¥tlrKtyM Fw 16A¢6 2B I14￿62 REVÉNUEACCIXINT 8bL4ThEe •1 peiknd end 22