REGISTEREDCHARITY NUMBER: SC012611 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR EJYDED 30 SEPTEMBER 2025 FOR ST NIiYIANS CHURCH.TROON Robert J Hart & coPanY Chprtered Accountants Arran Hous¢ 15D Skye Road Prestwick Ayrshire KA9 2TA
ST NINIANS CHURCH,TROON CONTENTS OF THE FIJYANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEvfEMBER2025 P#ge Report of the Trustees Independent Examlner's Report Statemettt ol Fingncixl Aetivities B*laThce Sheet Notu to the Finanilal Statements 7 to 10 Detalled StA¢tment of Financial Activities 17 to 18
ST NINIANS CHURCH,TROON REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30SEPTEMBER 202$ The trnstees present their report Wlth the fjnancial stalemenf5 of the charity for the year ended 30 September 2025. The trustees have adopted the provisions of Accounting and Reporting by Chariti¢5- Stht¢m¢nt of Recommended Practice applicable to charitie5 pr¢paring th¢ir a¢counts in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES Objectives and aims To promote ihe worship of Almighty God. to proclaim the Gospel of his love itt his Son Jesu5 Christ and to encourage the deepening of Christian Discipleship. To build community both within its membership and in the district surrounding ihe Church. Tu ¥quip it5 tllEmbEts" with thc too15 ncce55ary to give cffective witnes5 to their fY4ith. To provide an ¢nvironment th is safe, welcoming and conducive to prayer, rcflection and social activty. To nurture. educate and develop children, young people and adults in iheir understanding of the Bible. Chri51ian Spirituality and the opportunities and challenges of being a Chrimian in a 5¢¢ular swi¢ty. To et)courag¢ social responsibility and social action locally. nationally and in(ernaiionally. To provide pastoral care for its members and their families. To work ecumenically. To mainittin. ¢nhanc¢ and develop our physical resources as a springboard for mission and s¢rvi¢¢. To make music and develop worship that is inspiring, engaging and accessible to all. To promote Stewardship and Fund-raising as a means of enabling Mission. Significant Activitie5 The worship of the church was held irt aceordance with the guidelines offered by the Scottish Episcopal Chureh. Over the lasl year we have continued to support charitable causes thr04Jgh the Bishop'5 Leni Appeal {Refuweegee). the Easter Offerin8, the supkh)rt of River Garden and Water Aid and have projnoied wise stewardship of our resources. New groups have begun to look after the memorial garden and to clean the church. Following rhe winter siornis and th¢ f¢nc¢ falling down and not being repairable. Ihe ¢ommunity decid¢d to make good th¢ boundary wall. The Vesty now frequently con5uli the congregation and at the AGM 2025 we shall thare what we think our Core busines5 is. The Lay Representative addressed the General Synod wilh ihe Vesty's ¢on¢ern around supply chains wiihin companies that in which the Unit Trust Pool was investing. In our desire io join God in mis$ion we give thanks or his blessing and activity amongsi us. Page I
ST NINIANS CHURCH,TROON REPORT OF THE TRUSTEES FOR THE YEAR Ef4DED 30 SEPTEMBER 2025 FINANCIAL REVIEW Total income at £104,171 is 21P/o lower than th¢ previous financial year. Thi5 decrease is largely as a result of receiving l¢ga¢y payments of £23,0(Ml in the pr¢vious year. All irnve51rnertt5 are placcd with th¢ S¢iMtish Epis¢opal Church Unit Trust Pool following Diocesan advice. The lotal revaluation profit on investments during the financial year was £28.540. No units were 501d in th¢ year to 30 September 2025. In addition to thi& investment income of £10,061 wa% 14% higher th¢ prior year. Total expenditure at £119.070 is slightly higher than the previous financial year. In th¢ financial year ended 30 September 2025 there was a slighi increase in th¢ level spent on general repaiis and maintenance due to stomi damage incurred al the start of 2025. Reserves pollcy The trustees, reserves policy 15 to maintain ruerves so that cash and investment income is su(ficient to me¢t ihrtt months nornul operating costs. Current reserves are more than sufficient to meet rtonnal ongoing operating costs. FUTURE PLANS Some necessary repair work ha5 been undertaken on the church and hall buildings. and some reeornmended quinquennial inspeciion and other work on ihe rectory. The recommended repair work and necessary repairs following th¢ quinquennial inspe10n of the church and hall buildings and ihe rectory was resumed in 2025. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of t$¢ and ¢onslilutes an unincorporated charity. The Church of St Ninian. Troon is a congregation of the Scottish Episcopal Church in full communion with the Anglican Church throughout the world and is an unincoOrdted association. The superior auihority is the Bishop of Gl85gow anil Galloway. The Constitution of ihe Church was re-written to reflect OSCR Guidance and approval by the congregalion was obtained ai the AGM in December 2010. The Truslees of the heritable property are the Bishop. the tkan. Ihe Synod Clerk and the Registrar of the Diocese. The i¢gisieied chtsrily 'SI Ninian'5 Episcopal Church= Troon" ISCO12611) is manag¢d by ihe TTUStee5 who are ihe constitutionally elected Vestry of ihe ¢hur¢h with appointed officers of Rector, Secretary and Treasurer. The present Trusiees are sei out on page l of the financial stalements. Reerultment and 8ppolntment of new trustees Vestry memb¢r5 #re ¢lected annually al the Annual General Meeting. serve for three years and can be re-el¢¢led after one year. The Vestry is grdteful for the time freely given by a signifi¢ani number of volunteer5, without whom many of Ihe aciiviiie$ would not funciion. Rlsk m•nggement The major risks to which ihe charity is exposed have been r¢viewed and sy5ten15 have been established to mitigate those ri5k5. The charity ha5 conlinued io dev lop health and safety and fire risk assessments for our premises an activities. REFERENCE AND ADMINISTRA Reglstered Charlty number SC012611 IVE DETAILS Prlnelpal address Bentinck Drive Troon KA106HZ Page 2
rNINIANS CHURCILTROON REPORT OF THE TRUSTEES FOR TifE YEAR ENDED 30 SEFfEhfBER 2025 Tru*t¢es A Mclnthe C Milne 1.12.24) J Cassidy Irtsigned 1.12.24) D Fer8uson Re¢toVs Warden D Combe J Jzatt l Matheson (appTrinted 1.12.24) D Bolland (pppointed 1.12.24) (Jrsx8ned 7.12.25) C Hughes (appointed 1.12.24) D Floyd (apw)itited l.l2.24) lodepelldettt ExAnthi¢r Robert J Hort & Company 15D Skye Road Prestwick Ayrshir¢ KA9 2TA Approv by order of the t¥)ardof tjusrees on 25 February 2026 and signed on its behalf ty. l Matheson- TTusiee
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ST NINIANS CHURCH,TROON I report on the accounts for the year ended 30 S¢pt¢mb¢r 2025 sd out on pages five to sixteen. Respeetive re%pon$lblllÉk$ of truste¢$ ¢x*min¢T The charity's trustees are reswmsible for the preparation of the accounis in accordance with the tenns of the Charities and Tnjsiee Invesknent (Scotland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006 (as amended). Th¢ charity's trustees consider that the audit requirement of Regulation 10(l)lal to {c) of the Accounts R¢gulation5 does not apply. It is my responsibility to examine the a¢¢ounts &s r¢4uired under Section 44(] Mc) of the Act and to state wheth¢r particular matters have come to my attention. Ba$1$ ofthe Ind¢pend¢tht tx•mlner'$ ttport My examination was carried out in accordance with Regulation I l of the Charilies Accounts (Scotland) Regulations 2006. An examination includes a review of th¢ accounling record5 kept by the charity and a comparison of the accounis presenled with those records. It also includes consideration of any unusual ii¢ms or dis¢losur¢s in the accounts. and seeking explanations from you as trustees concerning any su¢h matters. The procedures undertaken do not provide all the evidence thai would be required in an audit, and consequently I do noi express an audit opinion on ihe view given by the accounts. Independent examlner's statemtnt In connection with my examination, no matter ha5 come to my attention (l) which 8ives me reasijnable cause io believe that, in any malerial respecL ihe requirements to keep accounting records in accordance with Section 44(1)(a) of the 2005 A¢1 and Regulation 4 of the 2006 Accounts Regulations.. and to pr¢par¢ accounts which accord with the accounting recoTds and io comply with Regulation 8 of lh¢ 2006 Accounts Regulations have not been met- or (2) to which. in my opinion, att¢ntion should be drawn in order lo enable a proper understanding of the accounts io be reached. George Macshannon The Institule of Chort¢red Accountants of Scotland Robert J Hart & Company Chartered Accounlanis Arran House 15D Skye Road Prestwick Ayrshire KA9 2TA 25 February 2026 Page 4
ST NINIANS CHURCH,TROON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 30.9.2S Totsl funds 30.9.24 Tot81 funds Unrestrleted fund Restritted funds Note5 INCOME AND ENDOWMENTS FROM Donations and legacies 67.037 6.585 73.622 100,748 Investment income 30,549 30.549 29,948 Tolal 97,586 6,585 104.171 130.696 EXPENDITURE ON Charliable aetlvltle5 Ministry 10,718 ,352 119,070 116,790 NET INCOMEIIEXPENDITURE TTalb5ftr5 between Other recogn5sed gaIn(lOsseS) Gains on r¢valualion of fixed assets (13.132) 6.528 (1,767) (6,528) (14,899) 13,906 15 28,540 28,540 40.W2 Net Thovement ITh funds 21.936 (8,295) 13,641 54,898 RECONCILIATION OF FUNDS Total funds brought forward 1,172.290 22,142 1.194.432 1.139.534 TOTAL FUNDS CARRIED FORWARD 1.194.226 13,847 1,208,073 1,194,432 The not¢5 fotm part of these fiiian£idl statements
ST NINIANS cHuRCTRO0N 30.925 30.9.24 Tan8iblc as5¢ts Inv¢stments io 844,637 338J68 851.826 310.028 1.183.205 1.161.854 cuRREr ASSETS Debtors C&%h at bank 12 4,625 28.731 6,350 35,806 33,356 42J56 CREDrroiLS Amounts falling du¢within one year 13 (8.488) (9.778) NET CURRENT ETs 24,868 32J78 TOTAL ASSETS LE&S CURRENr 120&073 1.194.432 NET ASSETS 1208,073 1.194,432 FUNDS unSl¢led ndS Restrieled fimds 15 1.194,226 13,847 1.172.2 22,142 TOTAL FUNDS ,208.073 1.194.432 The fwncial statements w¢re approved by the Board of Trjstees and authorised for issue 25 F¢bruary 2026 and were sigmed (Trn ils bclialf by.. K Thomasson- TDJst¢¢ l Mathe50n- TnJs*e The 1¢5 form part ofthese fmanci41 statements
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 ACCOU]YTINC POLICIES B451$ of pr¢parlng the finanel81 $t8¢ements The financial ststement5 of the ¢harity. which is a public benefit entity under FRS 102, have been prepared in accordance with ihe Charities SORP (FRS 102) 'Accounting and Reporting by Charities-. Statemeni of R¢¢omm¢nded Pra¢ti¢e appli¢abl¢ to ¢hariti¢s preparing iheir a¢¢ounts in a¢¢ordan¢e with ih¢ Finan¢i41 Reponing Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019).. Finan¢ial Reporting Standard 102 The Financial Reporting Siandard applicable in the UK and Republic of Ireland. and the Charities and T¢¢¢ InvestTnent (Scotland) Act 2005. The financial 51at¢m¢nls have been prepared under ihe hisiorical cost convention. with the exception of investments which are included at market value, a5 modified by the revaluation of eertain assets. St Ninians Church, Troon meets iht definition of a publi¢ benefit eniity under FRS 102. Assets and liabilities are initially recognised at historical costs or transaction value uThles5 Otherwist stated in the relevant accounting KJli¢y notes. Income CoDgregational giving is ar¢ounl¢d foT wh¢n received. Donatkoll5, gifts and l¢ga¢i¢5 are kccounied for wh¢n ihe Church becomes entitled to the income and a reliable estimate of the amount to be receiyed can be rnade. Gift Aid tax recoverable is accounted for at the wjinl the tax reclAimed is submitted. Crants recelvable Grants are recognised when the charity has an entitlement lo the funds and any condition5 linked to the grants have been met. Where perforniance conditions are attached to the granl and are yet to be met, the income is r¢¢ogni5ed as a liability and in¢luded on lh¢ balanc¢ she¢t 15 def¢Tr¢d income to be rel¢ased. Other Ir4diDg #etiYitie$ Income from other trading activities is recognised where ihere is entiilemeni, certainty of receipt and ihe amount an m¢ measured with suffiri¢nl reliability. Investment Income Inyestmeni income is recognised on a receivable basis. Expenditure Liabilities are rffognised as exp¢nditur¢ as soon as there is a legal or constructive obligation Committing the charity io that expenditure. it is probable thai a transfer of economic benefits will be required in settlement and the arnount of the obligation can be measured reliably. Expenditur¢ is accounted for on an accruJ15 basis and has been ¢Ilfied under headings that aggregate all cost related to the calegory. Where costs cannot be directly attributed to particular headings they have been allocated to attivities on a basis consistent with the use of resources. Ch*rilable activitiey Charitable expendiiure comprises those costs incurred by the charity in ihe delivery of its activities and services for its beneficiaries. It includes both cost5 that can be allocated directly to such aclivitie5 and Ihose costs of an indirect nature necessary to support them. Support eosts Support costs include central functions and have been allocated io activity cost categories on a basis consistent with th¢ us¢ of r¢sourc¢s, for ¢xampl¢, allo¢ating PTOP¢rty ¢05ts by floor eas, or per ¢apita, staff ¢()s¢s by the time Spent and other c0515 by their usage. Governanee costs These include costs attributable lo the charity's compliance with constiluiional and siatuiory requirements, in¢ludingcost5 of the pr¢paration and examination of ihe statulory accounts the costs of tnJ5tee meelings and the cost of any legal advice to the trustees on governance or constitutional matter5. Page 7 ¢oDtiDued...
ST ]YJNIANS CHURCH,TROON NOTES TO THE FINANCIAL sfATEMENTS- continued FOR THE YEAR ENDED 30 SEpfEMBER 2025 ACCOUNTING POLICIES- eot)tlnued Governance ¢0sts Government grants Government grants are r¢¢ognsied based on ihe &¢¢rual model and are me&sllred at the fair value of the asset received or receivable. Grants are cla5sifi¢d as r¢lating eith¢r or revenue or to assets. Grants relating io ass¢15 are recognised in income over the period in which the related costs are recognised Grants relating to assets aTe recogThised over the expected usefvl life of ihe asset. Where part of a 8fdni relating to an &8set is deferred. li is TO8lS¢d as deferred income. Flxed assets D¢preriation 15 provided at the following annual rat¢s in order to wri1¢ off ¢a¢h asset ov¢r Lis esiimated life. Freehold proTty Fixtures and fitting5 2Vo on COSL 15 /0 on reducing balance Tangible Fixed Assets Tangible fixed $¢1$ ar¢ 4at¢d at ¢os¢ or valuation less depre£iatiim. Fixed A$5e¢ Investment Fixed assd invesimenis. oiher than programme related investments. are included at market value ai the balance Sheet date. Realised gairts and losses on investments are calculated as the difference beNeen sales proceeds and their market value at ihe start of the year, or their subsequenl cost, and are charged or credited to the Statement of Financial Activities in the period of disposal. Unrealised gains and losses represent the movement in market Value during the year and are credited or charged lo th¢ StAtem¢ttt of Financial Aetiviiies on the markei value at the year end. Taxation Th¢ charity is exempt from tax oft its charitable activitie$. Fund accounting Unrestricted funds can be used in accordance with the charitable objective5 at the discretion of the trustees. Reslricted funds can only be used for particular Testricted purposes within the objects of the charity. Reslrictions arise when specified by the donor or wh¢n fund5 are raised for pariicular restricted purposes. Further explanation of the nature and purpose of each is included in the notes io the financial sia*ments. Pensioth cosls and other post-retlrement benefits The charity operates a defined Contribution pension schem¢. ConiTibutions payable to th¢ ¢h8rity's pension scheme are charged to ihe Statement of Financial Aclivities in the period io which ihey relate. Going concertt The trustees consider thai there a concern. no malerial uncertaintie5 aut the charity's ability lo continu¢ as a going Page 8 continued...
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS- conlirtued FOR THE YEAR ENDED 30 SEPTEMBER 2025 DONATIONS AND LEGACIES 30.9.25 30.9.24 Ordinary colle¢tions Special collections Gift aid Legacies Grants Donation5 Te ho11 Tax recovered 6,442 17,867 19,633 7.660 13,584 19.792 23.000 600 26.572 750 19,090 6.840 73,622 100.748 Grants r¢¢eived, in¢luded in the abov¢, are as follows: 30.9.25 30.9.14 Other grants 750 600 INVESTMENT INCOME 30.9.25 30.9.24 Incorne fn)m fixed as5¢t inv¢stm¢nis Net income from land and buildings 10,061 20,488 8,842 21,106 30.549 29,948 Gross income from land and buildings was £28,107 (2024.. £28.129) and expenditure for repairs and maintenance charges was £7.619 (2024.. £7,023). CHARITABLE ACTIVITIES COSTS Direet Costs (see not¢ 5) Suprt eosts (see ote 6) Tot*l$ Ministy 108.667 10.403 119.070 Page 9 continued...
ST NI]YIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENfs- continued FOR THE YEAR ENDED 30 SEPTEMBER 2025 DIRECT COSTS OF CHARITABLE ACTIVITIES 30.9.25 30.9.24 Sttff cost5 Rates and water Insurance Lighi and heat Postage and stationery Sundries R¢paiT5 and maintenance Salaries, wages and honorarium Altai expens¢s Choir and organ costs Dio¢¢un and pr(pvin¢ial quot4 Collections for special pu4)oses Depwiation 49.078 3,950 4,265 13.929 1.038 927 7,251 2,900 975 2,092 12.128 2,945 7.189 47.886 3,724 4,340 15.691 359 .922 5.858 3,282 1,202 1,522 10.197 2,030 7.223 108,067 105,236 SUPPORT COSTS CovernAnte costs Ministry 10.403 Support cost& included in the above, are as follow5.' GoverThanee costs 30.9.25 30.9.24 TotAI actlvltks Mlnlstry Establishment costs Accountancy and legal fees 4,643 5,760 5,230 6.324 10,403 1.554 TRUSTEES, REMUNERATION AND BENEFITS The Rector received remuneration of £33,978 12024: £32,391) and £2,900 12024- £3,282) of reimbursed expenses.There was no other trustees remuneration or other benefits for the current or previous year. Tr51¢¢, exp¢n5¢5 There were no trnsttts, expense% paid for the year ended 30 September 2025 nor for the year ended 30 Sep* ber 2024. Page 10 on¢inued...
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED JO SEPTEMBER 2025 STAFF COSTS 30.9.25 30.9.24 Wages and 5al4rie5 Social security costs Other pension ¢os¢s 40,536 226 8,316 37.318 138 10.430 49,078 47,886 The aY¢Tag¢ monthly number of employees during lhe year was as follows- 30.9.25 30.9.24 Clwitable activitLCS No employees received emoluments in excess of £60,01)0. COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIVITIES Unrestricted Restri¢ted runds Total furtds INCOME AND ENDOWMENTS FROM Donation5 and l¢ga¢i 96,317 4,431 100,748 Invesrment income 29,948 29.948 Tot81 126.265 4,431 130,696 EXPENDITURE ON Charitable activities Ministry 115,119 1,671 116,790 NET INCOME Other recogni5ed gainsl(1055e5) Gain5 on r¢v#luation of fixed a55ets 11.146 2,760 13,906 40.992 40,992 Net movement in fund5 52.138 2.760 54.898 RECONCILIATION OF FUNDS Total funds brought forward ,120,152 19.382 .139.534 TOTAL FUNDS CARRIED FORWARD 1,172,290 22.142 .194.432 Pagell continued...
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 30 SEPTEMBER 2025 io. TANGIBLE FIXED ASSETS Fixtures and flttlThg$ Freehold properly Totals COST At l October 2024 and 30 September 2025 977.603 11.728 989.331 DEPRECIATION At l October 2024 Charge for year 127.088 6.992 10,417 197 137.505 7,189 At 30 September 2025 134,080 10.614 144,694 NET BOOK VALUE At 30 Seplember 2025 843.523 844.637 At 30 Sepiember 2024 850,515 iJii 851.826 Certain of the properties were valued by Messr5 Thomas C Stewart. Chartered Quantity Surveyors, on 18 November 2005, and this valuation has been adopled as deemed cost in the financial statements. Due to the historic nature of the properties it 15 not possible to put a value on them and it is the opinion of the trustees that the cost of professionally valuing them io include in the financial statements outweighs the benefits to the users of the financial siatetnents. The Current insurance replacement costs of the buildings is £9.98 million. This does not represeni the market value of ihe prolieS. FIXED ASSET INVESTMENTS Unliited investments MARKET VALUE At l October 2024 Additions 310,028 28.540 At 30 September 2025 338,568 NET BOOK VALUE At 30 September 2023 338,568 At 30 September 2024 310,028 There were no investment assets outside the UK. C05t or valuation at 30 September 2025 is represe ted by: Unlisted Investments Valuation in 2025 C05t 188.726 149.842 338.S68 Page 12 continued...
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS- ¢ontinu¢d FOR THE YEAR ENDEDJOSEPTEMBER 2025 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.25 30.9.24 Oiher debtors 4,625 6,550 13. CREDITORS: AMOUNTS FALLJNG DUE WJTHIN OIYE YEAR 30.9.25 30.9.24 Oiher CrlI0r5 8,488 9,778 ANALYSIS OF NET ASSEIS BETWEEN FUNDS 30.9.25 Total 30.9.24 Total funds Unrestrleted Restricted Fixed assets Investmen15 Current a5s¢ts Current liabilities 844,637 324,721 33.356 (8,4881 844,637 338,568 33.356 (8,488) 851,826 310,028 42.356 (9.778) 13.847 1.194,226 13,847 1.208.073 1.194.432 MOVEMENT IN FUNDS Net movement In funds Transfers between futtds At I.124 At 30.9.25 Ullre5tricted funds General fund 1,172.290 15,408 6,528 1,194,226 Re51rkied T5 Christmas FaiT & retiring collection5 Small Change Coll¢ciion Bibhvp'b Lvnt Ap1 Easier Offering Flower Fund Art Project BuIldinWindow Fund Harvest Rdiring Collection Muirhead Primary Mission Fund 2.570 168 (163) 20 227 374 (247) {2,407) {188) (227) (919) 162 545 85 700 16.574 75 150 1.275 700 8,287 (5,488) (75) 12,799) (150) 3,585 4,860 22.142 (1,767) (6,528) 13,847 TOTAL FUNDS 1,194.432 13,641 1,208,073 Page 13 continued..
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS- eontlnued FOR THE YEAR ENDED 311 SEPTEMBER 2025 15. MOVEMENT IN FUNDS- eonilnued Net movement in fijnds, included in ihe above are as follows: Ineomlng resourees Resourees expended Gain$ losses Movement In funds UnTes¢ri¢ted funds General fund 97,586 (110,718) 28,540 15,408 Restricted funds Chrislmas Fair & retiring collection5 Small Change Collection Bi5hop'5 Lent Appeal Easter Offering Flow¢r Fund Buildinglwindow Fund Harvest Retiring Collection Mission Fund 2,244 20 227 374 20 (2.407) (163) 20 227 374 (247) (5.488) {75) 3.585 (267) (5.488) {75) 3,700 6,585 (8,352) (1.767) TOTAL FUNDS 104.171 {119,0701 28,540 13.641 CompaTwIiv¢s for moveThenl in fund5 Net movement in funds At 30.9.24 1.10.23 Unrestricttd funds General fund ,120,152 52,138 ,172,290 Restricted funds Chiisimas Fair & retiring ¢oll¢¢iions Small Change Collection Easier Offering Flower Fund Art Project Buildinglwindow Fund Harvest Retiring Collection Muirhead Primary Mission Fund 1,000 168 446 169 7fy) 16.574 75 150 1.570 2.570 168 545 85 700 16,574 75 150 1,275 99 (84) 1.175 19.382 2,760 22,142 TOTAL FUNDS 1,139,534 54,89 1,194,432 Page 14 continued...
ST NINIANS CHURCH,TROON NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED JO SEPTEMBER 2025 MOVEMENT IN FUNDS- continued Comparalive net movement in fvnds, included in the above are a5 follow5.. Incoming re50ur¢es Resources expended Galns and 10S$e5 Mfrvement in fuThds Ullrestrl¢t¢d fund$ General fund 126.265 (115,119) 40,992 52.138 Restrieted fund5 christrn Fair & r¢tiring ¢oll¢¢iions Easler Offering Flow¢r Fund Mission Fund 2,780 99 82 1,470 {1,210) .570 99 {84) 1,175 (166> (295) 4,431 (1.6711 2,760 TOTAL FUNDS 130,696 (116,790) 40,992 54,898 A curreni year 12 months and prior year 12 months ¢ombined position is as follows- Net movemeTht Im f¥nd$ Trathsfers between (d$ At 30.9.25 1.10.23 Unrestrleled furtd$ General fund .120,152 67,546 6.528 1,194.226 Re51rkted funds Christmas FaiT & retiring collections Small Change Collection Bi5hop'5 Lent Appeal Easter Offering Flower Fund Art Project Buildingwindow Fund Harvest Retiring Collection Muirhead Primary Mission Fund 1.000 168 1.407 20 227 473 {331) (2,407) {188) (227) (919) 162 446 169 700 16,574 75 150 100 700 8.287 {5,488) (75} {2,799) (150) 4,760 4.860 19.382 993 (6,528) 13.847 TOTAL FUNDS ,139,534 68,539 1.208,073 Page 15 ontinued...
ST NINIANS CHURCH,TROON NOTES TO THE FIf4ANCIAL STATEMENTS- eorttitsued FOR THE YEAR ENDED 30 SEPTEMBER 2025 MOVEMENT IN FVNDS- ¢ontiny¢d A curr¢nt year 12 months and prior y¢ar 12 months combined nel movement in fund& included in the above are as follow5.. Ineoming ruource5 Resourees expended C#lns and losses Movemen¢ In funds UDr¢slri¢l¢d fund$ General fund 223.851 (225,837) 69,532 67,546 Restrleted funds Christmas Fair & retiring collxtion5 Small Changc Collcction Bishop's Lent Appeal Easier Offering Flower Fund BuildinWindOw Fund Harye51 Retiring Collection Mission Fund 5,024 20 227 473 102 (3.617) 1.407 20 227 473 (331) (5,488) (75) 4.760 (433) (5,488) (75) (410) 5.170 11.016 (10,023) 993 TOTAL FUNDS 234.867 (235.860) 69,532 68.539 i& RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 September 2025. Page 16
ST NINIANS CHURCH,TROON DETAILED STATEMENT OF FINANCIAL AcfIviTIES FOR THE YEAR EIYDED 30 SEPTEMBER 2025 30.9.25 30.9.24 INCOME AND ENDOWMENTS Don#tlons l¢g#¢les Ordinary collections Sp¢¢ial ¢olle¢tions Gift aid Legacies Grants Donations- re hall Tax r¢¢overed 6.442 17.867 19.633 3.000 750 19,090 6,840 7,660 13,584 19.792 23,000 600 26,572 9,540 73,622 100,748 Inve$tmeMt In¢om¢ Income from flxed ass¢1 investments Net income from land and buildings 10,061 20,488 8,842 21,106 30.549 29.948 Totxl incoming resovrces 104.171 130.696 EXPENDITURE ChAritable ae¢lvltie5 Siipend of clergy Social $VTity Pensions Rates and water Insurance Light and heat Postage and staiionery Sundrie5 Repairs and maintenance S&l4ri¢s, wag¢s and honornrium Altar expenses Choir and organ Costs Diocesan and provincial quota Collections for special purposes Freehold property Fixtures and fittings 40.536 226 8.316 3,950 4.265 13,929 1,038 927 7,251 2,900 975 2,092 12,128 2,945 6,992 197 37.318 138 10.430 3,724 4.340 15.691 359 1.922 5,858 3,282 1,202 1,522 10.197 2.030 6.992 231 108,667 105,236 Support costs Covernanee tosts Establishment Costs Accountancy and legal fees 4,643 5,760 5.230 6,324 10,403 11.554 This page does noi forni part of the statulory financial siatemenis Page 17
ST NINIANS CHURCH,TROOP4 DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30SEPTEMBER 2025 30.9.25 30.9.24 Total resources expended 119.070 116,790 Net {expendlture)fintome (14.899) 13,906 This page does noi fom parf of the statutory financial 5tal¢m¢nt5 Page 18