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
Decemt*r2024. The fi￿ncr￿lS10ternents hwe Eoen wEpared In xtordaKewlththe arcountlngpolkles
seiout in note I tothe aroUntsa￿l comptywith GeneralAssembty Re8ulatKJnsf0rCon8re8ai￿nal
Fitya￿e, IheCharit1*5and 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 ftsP*rtoowhKhlwwentd OnrApr4•r￿WRIVe now in thEfinalst•
olthe Prnsb*eryp￿lL
Wecunttyttyprty￿e SeitÉ&ort•t ful￿Onal9j0Iffl theothe¥•t ￿lowaY•t
10.30 1rn.TheAlhwayservk• L%lA*strearned. ThErebahoa W•dn•sdiy*%irshlp%eThte •nd dufln8 1
summer monihs seThk•s*r• htI141(¥wetye¥th. Wehm • ieeuhr Sund•y **￿1. •lso
pr•vhlln8• holl*club req￿red •r*J •or***tksuwwdub.Thtthwth*lsosupportsthrtÈ
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 hkn*4 re8ubi"Qi*l Thme olprwf 8roup wh￿h rneeis
resular￿ In the Feno*shlp k•Jw*.As**lt￿0ff*dIl •tH￿ lor ttfltrtkn•thd Bl￿t 5tLth thE iroup works
h•rd toprornte ￿n￿r￿P*h1￿•n￿￿n￿l ￿rtold￿￿￿1¢.
A sm•1ly•upofmem￿ry*ts0 ptovldt ry*itl**tylt*s•t ￿¥1 l•wof ￿M*mb*r$,
Therels•lKt•eroup olmembvswFK)st•ff l*d￿(bd￿1r¢lfve gmmwm0nths￿4vnwy￿tofs the
OFPDrtun¢ty to Spend 501new*ttlmE iTrJ ¥1￿0￿ sanE*￿ry.
Ourhlls ireverywell used *41htyJr¢ywty¥rtkntYs•r4ltheurtnnHw*tya150mth very#i*)d use olour
excelkm facllttkn. A numbErolyourh rests￿￿t￿•thwWttfv toddlEryow and many
othtr kxalclubs. Wt also ￿eth¢bIll for*ektyie•V<offets •ft*r•llourwuhr seTrlcu. fora monthfyf
colle¢ morni￿{￿￿￿￿ ofl¥ee5 I0rlrf￿, a5a lortheAyrsNrt Foodb•nK forouraAnu•l
The￿1r¢orKert.for monthtythwtty Lw*hesindforLM#CMstnMI Fa#.
The rneerlres W IndwJeryttF%4¥Stone<IEere•4￿TrI ￿1P ￿￿￿>..mY¥￿1 MewK)rle
IOemtntWulner¥blt svK*ortl Irtd *wothef ptsnnEd. In 2024thSs IrKlu&ed a 4week
Lenien Stu¢*, a six%YeetautLsmn Dtytetreatand re¢u￿r Men'sbreaklastmee¢ln85. A rew
venture started tbisyearvns"Pvlse. èiwtb8roup lOr$￿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 P*rtntr5hWmts%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*$I111 my¢h •pytt*ted ￿ rnony itJire•t htWt# bE •blEtoffyitinuewNthW>wth u5but
•re unable M •itend. Messychurth seThKtSCOnl&Me to ber*?￿￿￿￿41h 50mchikl¢th•ttehdir
c*Jr-Quv&rtlmeoI￿aver8￿￿)curtlInUeSl0SUP￿￿tthe kfeofthe churth ihwh waye¢andth¢
nurnber% arth0￿h Small have InLreasod ro￿TrI￿.The¢f¢>vJ L4lotus￿ W3￿r req￿St% Imm
membersofthe coreveBatknuffitlnu•toloThan partolthelrsess1tsnasdc￿ Pr￿r$fOrWC￿d
Mu51cal Memorfes Is*iMwell 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 Lad*s RetrealwhkhwXbwTr￿ll SuppJrt•4*tsftflrst stsrtoo In 2023 was reptat•d
Ihlsy*¥r•nd w4sayknfultyfsub5crfbed. Atsokntr0d￿ed th2023.TheMen'% breakfas¢ sKo¥od io beavery
popul•r t¥•nt •nd ￿$￿￿￿teC(￿ • re4￿rIe¥ll￿e￿￿th ￿rne exceiknispeaketscomln841onito
enW8ht¢nusohwrloustOP¢kAknfmm o¥lwlthtF*¢hwthhh* be￿ pjrtofthe 30orsoattendlni
%Yhlth h•sbeentntOuraWw Trulse"¢ot¢)ff to st4rtT￿thfft¢rt1t*h*vrsIUmIr1 upth•tt
expected. Allho￿h q￿le r•LKQU51or ihe Ilm Meet1￿ iNry5 ￿¥*qu￿*￿4dOWTr￿nd It Isrtyjwwnnl
w•lland beIn8en￿¢I ￿*￿)¥¢)01￿&7￿YrvI￿$. Tht FlsF*rtohfTltnthhlpiroup rnEeE5 Mon1h￿ wbth
v4rfed proiramm• ar￿ pr4￿d•s1•1￿4￿NptQrJ smill twJiiro*lr¥ number.Th¢re w•s• to 0•￿4
Lfvlnytom BIrth￿l¢¢mY5•Urnl￿h w•sopentotr••n1*ewweyiiin•ndw￿ wdlsupported.
For 0ur¢hartty*r*￿￿￿ oryntsed a collee moWdwknoChrfSt￿n Ajd Wt•k In M•y•hd
to¢t¢herwh¢hfunds from doffl•llw*nd 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 lamlty*YJrk•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 ihEcoryregatlDn*kn•re ￿ryab￿aThd wllllnB tot•ke tsn these task5 and
who do $0 e¢)thuslastic41ty. (￿1 MIn￿ter has¥aSn been Iwirnthjn anddr￿￿ lorce In MO￿￿¥thIng1
forw4rd en¢vur•Blrqolhetsttsts*e up•tychakn* p￿1¥1￿1Td. ThlsYear%b*wt￿*tytlo showour
appredatlon for h1$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 o*Jt 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 thttVs*fykeol•ll l*e
e#iwuishers cathed ovt tyahextewl ¢ohtrnrtorlnAw12024.
PATiestlr*vias tomplttrd hf•n*pprow￿tIfyty￿l￿¢0n1rXt￿th￿Th￿ry 2024.
FSre Scotland com9letedtheirFireA￿1rfI InJanu•ry2024*h*h ro IS￿*5 hle•tthed.
Wevev*%vtd and updated Ow￿re ￿sk A55e55WI kn110%￿￿er2Q24.
ATr In5pecthiD0f￿(Ofy*1knO1frnts kntrjrt¥P¥kT￿U￿p￿thd￿*Qyl￿￿ tre• sw8eon In AWU
1024.
FlnarKlal RDI•w
UNtstrtt¢d FundskKoff*tot•led £297A76ttywred*4lh t2￿36s1or1o23. Th¢wl*l souru of
lrtomefor IhEGeDer•l Fu￿j￿￿tInueStO beOlle*5aTrJ C4JNthin501Church ￿MberS at £143.598 In
2024. compafed to E245,109 Sn2023. Th•thYrall knuease In GenffIlF￿d$kn ￿m￿tyOU*l01yAds
transferred on Unbn Flthlrton 01É153034rd•n inu••se In Iniwest receh*don deposked
wbth the Churth olStotlir*J Dewsit Fundol É15.9341É13I581fy 202JI.
R•strkt•d FurthlKome1oulW£16.l•Ja*npw•d￿Ih£llj¢* In 2013fromdwtknwtr*the M•L4wI
Fund frcmchurch M•mbMsiTrJ ynerow(bJn•tlon5r•c•l•Yd kn 2023and 2024 foriM ct)mmuf*ty Fund.
Totilexpendtturn In 2024 w4s£>)2ffi15t•mwFtd **h É215.L115kn 2ro3.
Th¢ Increase In Uwe51r*ied F￿d eNwndftw¢d£19A41 *r••s• Inih• GWIO
Gw¢ontrlbuthirn 5athry£ostsarOerwTr
Expendllwe Re$irkf￿ F￿$W*S C8.9X)1É21.241 In 2023)•r￿ wkn*wltyrtl•ted to the MI￿￿1 Fuftd.
The miSn driver w*sthe wymem ofschod 1eesforsi￿jents that ourmernters wsor. In 1023,
expenditure was hl8her•swe purthased mattressesl0r8•￿￿* Pmti•rysc￿jOI*￿ completed the
proiECt started in 2022 tolxHW• pit￿llIne•kn at Pr4Nry Schx•l.
ilnrestricted Funds hada ￿1￿u$¢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￿T*aP￿￿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. numL*r5C011456 ￿ 154LWrAsteffed kn•ttord•rKe wththv
ttrrm ofthe UnltaryC*ed o1c0nrtitulkn•r￿ isswto thE*thM￿ft4￿￿tbjn5OfthEGer￿r•I
A55embtyoltheChurchoiScoihnd.
The m*nbttsof 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￿￿(￿nw*lttÉt*Thd 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
208ainsStre*t
U7 IXA
B*nkers
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 Rel*l<*) to the FlnancSal Ststements
The thvrty tru5*eJarereIpor￿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 v*wofthe xateof affars0ll￿ chaiityarKI olthe In(0ft4n8
r*50wces•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 $4i•mtntsdrtcornmeTrded prnctte
been folo**d.5ubJ¢ctio¥ydep•rtwes ar#)•￿aIned ￿the￿n￿lI1 stitemerts;
pw•rethefin•rK*lsiiteMer¢sfffjt￿4owt0rfefft •SS K1s&i•ppr0￿y6lte io wesu*
Thetrusleesire￿Sp0r￿bI21Ofleeth woptr•ttethtltyrrforfs *14thdtsdo¥• *11h￿l￿Nb
*tcurnty*t *ny tirne the fln•nthl wlh)nollhE￿Dtyknd to ¢￿￿th•m10tn$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 OF*ILOWAY & 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$4h*r￿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 e*l•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 •udltopv4ti*ofithtv1ewik*n6yl￿ •rKowt
Ind•pffid•nt•xarnlMrf5
In wnner￿n￿1th m¥e￿nIn￿l￿￿ no m*terhtyuvto rny•ttrfithn
I whlch 6*es 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 l*iJm•Thd•dl.
.10 p￿p•re •tcoi•)tswhKh•tcord •(cO￿Te[￿rdS cofflpwwth ftt&Llaiion 8ofthe
2CV6Accounts Rel￿1110￿￿¥S •Th*tydedl 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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11

ALLOWAY & FISHERTON PARISH CHURCH OF SCOTLAND
BAiAN£E SHE￿A5 AT31 OECEMBER 2024
Investrn￿$
Tot•1 FIMd *Sl*ts
JM2
OJrrqty¢￿
ebtors
.253
34P•Q
i¢Fw
Ca&h•t ban4•nd In hand
51222
TOt￿t￿rr•￿
C￿2
U•bllt
(rethtor5 hllNdw*lthknirny
17
2LleS
96&117
Th•lund$￿thO&b
Enllo¥brMtfuMI
075
A**ir5¢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 v4h*h I￿eb￿n •ppkd tonslsienty Inthe curyent*tyS pretèdln8**r 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 dtfined*sl¢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 hkn*been8l%*n rffitht£oThlttk)n th11t￿or*In•l t•plt•l Sum Is hot
rtdyctd, but the I¢Ko￿ Is used foriF* pyrws*de￿ kn•t¢ovdw*e 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¢ ThL4des*Mikn h¥•n Mty4TrJdo•sfy)t *•
r•iirlttlh• trust•e< dlxfeik)n to•pththefvr4.
All dO￿tIOnS and 8lltsare kn£lLthdv4lthln IrmmI￿r*sOU￿eSUnderotthW ￿Sir￿¢0 or unrtstrkted lunds
i¢cordln8 to the ttrms underwhkhtht don•1￿￿ bff•)e•r￿ When1￿•￿￿)Unt c•rt t*ou•ntlfied wlth
re4son•blecert41nty. Don•tkns*dths In irt4htlnkntt*#tthwts•t thElrm•r*etv•lue to thE
eharlty.
Expndllurt Is ree0D￿Sed MM•ttI￿IbKh*sthel￿l￿l￿￿Trt
7•Nlbl•llx•é •ss*ts
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 piy*blÈlor
the useolthese assets. Incurred onthe repatrar￿ mawrteDarttofthe5e assets Istharyedis
reJow(esexpended Inthe $th￿me￿OIrin4￿￿•c1yl￿*$thtt*
Flxed asset In¥uunents •re statrd atmwketY4h* sknd*e. ur￿1￿￿ed8•lns aTrJ k)sses
representthedlfferertÈbetwtentl* mlthtvalue at thE*innir*andeTrd0lthefinanc￿lyear0r. If
purchased In the year, the diflererKe tet**en (ost I￿1 ￿￿￿tY•lL*lEtht*Thd 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

111- 1%-5'
•r*
ii.
1111, Il 11 lili Iliji

th¥JhO
r**
Iii-
ap•i3thp4
P4
VJ
k5151 511111,1 g
i.liiili&i}!Iil£ 11

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￿ p*J kn accoroanre *aih the￿I￿nI1￿1[￿nd so*, Whth ts rdat•J to
ye•rsolservke. For ihe ￿&r￿nder mltw the $11pe￿I w•s£31,642 •nd ihe m&xlmur* Jt*nd
[￿ringthey￿•r 1712023-71 trLtstttsrtettrrtd r*Mnb*stmert ofexFenseskntwredtot•lliry É17.645
11023 £14,858). vAth J 11023-41 vekni¢d pthpltn￿teCSigrC*4tr$rel￿lHrnTrÈ￿o1eX￿n1e$
Sn¢urr¢d tgt•llins ti.70512023 É2.2271
LhJOn8lheye•r 912013- 151 tMyaloThsw•rn•nt•r•J k*owlth• 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￿y5Iffjenls*vÈl*Id..
Holdln6s In thèChurtho15cotlond IrA*51Q15Tru# 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•bllll*s
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 comrnonvAth*JtW*MofthÈch￿th￿sC4thfyl thE¢￿T￿lIK)n ben¢fftsfromthe
conirtbuikin m•de bytmlunieers lor ￿ btnentolihechurch.
The3￿3$01(0￿reV1￿inal Ilfe whkh retyon (onidbJl&)nolwlunieets*re m4ny athdvar*d Ind
much olihE•ttlthiwrA*l￿ 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￿￿1*ppe•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 tses*Mted F*trtFur
ay Des*wed F•brtit•sthYFL*d
De5￿ted Youth ¢knin15•tkins FWKI
lowty Dt51¥nJtedCollee •nd C￿t FuTrJ
low•y Desiin•tedSocwIComm￿Èt Fund
Flsh¢rton O¢s*nated Falyk Fwk1
Flsherton Oes*Nted 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
T*x•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 ApF*4 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 Commfftt*e 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 Il*General 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 t*s*￿ted F￿j io a Re51rkted Fund in 20201.
wayGarden FuTrJ: Fu￿$￿1(e￿Or￿led P•rlshChwthtobÈu*d 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 to*kntyP4thChw¢h to be used lorour&Jnd•y
¢01.
Flshenon Bookaub Pund: Fwdsstt IS￿l￿peop*to￿•WIkné5¥eVouP to dlxu55sekcied
Htherton Furd: FthJstowoW￿Ikn1Or(1￿rth ser¥k•k
Shert￿ k*ndshlpCh* Furnl.. Swbj •knstor¢thKewthllwl•tknn thrwhyty• meÈtlrfsvJ6th
AllowayOe*nated FabrkFuTrJ.Thetrw1•¢5hrnsrf•shJ•f￿l1f0￿tt1 rou11￿ milnten*nc• ol
churthWwrty•r￿•*(II
low•y t*W•ied F•brkft¢ser￿ F￿..fv ￿￿$t￿esh￿*S*f •sldefrAsto mee1t￿COM01
hificant or unus￿lexPl￿￿*tUr¢ on thurthryowtr•nd
Dew•tedyo￿h Ory•nlyikns FwwJ..fv i￿￿te$h￿tte1 •sldefffidsr*¢std tythurth youth
Ory•hI￿1￿7￿S ￿rI￿1￿1bQAw*éoI1btt**Wi#bJlctr*￿Sa$￿•4u*x•d ￿thoS•
ynlurh)ns.
AIIov4•yCoffee•nd Ch•t FuThl.' thro￿don*t￿N rtc*tr4*dd￿ty Colfee •nd
Charfelk)w5hlp indvAII ￿ u5odto Sup￿%￿C￿c(hIr￿ItrL
Allow•ySottslConwnrtiotFu*d.. Il*efvTrd5¥t r•l*dthro4h thJn•tknN reCe￿d thrlniSocl•l
Commlttee Ielki¥￿hSp b¢ ¢h•rtI￿￿
Flsherton Fil**FW￿.Trètr￿11Èshty**￿1*$￿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 CIA*thofStoti*nd Gentrnl Tiustees
2023
D*l•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