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 & co￿PanY
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 inspe￿10n 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￿$¢ and ¢onslilutes an unincorporated charity.
The Church of St Ninian. Troon is a congregation of the Scottish Episcopal Church in full communion with the Anglican
Church throughout the world and is an uninco￿Ordted association.
The superior auihority is the Bishop of Gl85gow anil Galloway.
The Constitution of ihe Church was re-written to reflect OSCR Guidance and approval by the congregalion was obtained
ai the AGM in December 2010.
The Truslees of the heritable property are the Bishop. the tkan. Ihe Synod Clerk and the Registrar of the Diocese.
The i¢gisieied chtsrily 'SI Ninian'5 Episcopal Church= Troon" ISCO12611) is manag¢d by ihe TTUStee5 who are ihe
constitutionally elected Vestry of ihe ¢hur¢h with appointed officers of Rector, Secretary and Treasurer.
The present Trusiees are sei out on page l of the financial stalements.
Reerultment and 8ppolntment of new trustees
Vestry memb¢r5 #re ¢lected annually al the Annual General Meeting. serve for three years and can be re-el¢¢led after
one year. The Vestry is grdteful for the time freely given by a signifi¢ani number of volunteer5, without whom many of
Ihe aciiviiie$ 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 cHuRC￿TRO0N
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
un￿S￿l¢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 ¢I￿lfied 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
T￿O8￿lS¢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 pro￿Tty
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 a￿ut 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)
Sup￿rt
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.
Tr￿51¢¢￿, 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 pro￿lieS.
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 Cr￿lI0r5
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.1￿24
At
30.9.25
Ullre5tricted funds
General fund
1,172.290
15,408
6,528
1,194,226
Re51rkied T￿￿￿5
Christmas FaiT & retiring collection5
Small Change Coll¢ciion
Bibhvp'b Lvnt Ap￿￿1
Easier Offering
Flower Fund
Art Project
BuIldin￿Window 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
Buildin￿WindOw 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