Charity registration number SC013503 Iscotlandl DALRYMPLE PARISH CHURCH ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 DALRYMPLE PARISH CHURCH LEGAL AND ADMINISTRATIVE INFORMATION Trustees Board Members Charity number IS¢otlandl SC013503 Principal address Dalrymple Parish Church Ayr Ayshire United Kingdom KA6 6DL Indep9nd•nt examiner Azets 3 Wollinglon Squaie Ayr Ayrshire United Kingdom KA7 1EN DALRYMPLE PARISH CHURCH CONTENTS Page Tnjslees, iepDrt Slalemenl ol Trustees, responsibilities Independent examiner's report Sl8temeYl of financial activities Balance sheel Notes to the finanJal 5talemÈnls 8-12 DALRYMPLE PARISH CHURCH TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their 3nnual repcrt and f1nancial statements for he yèar ended 31 December 2024. The financial statemènts have been prepared in accordance with the accounling polie.es set out in note 1 to the Inanc1al st8lemert$ and comply with the Char..ty's governing document, the Charities and TrJ5tee Snveslment Iscolianéi Acl 2005. the Charities AGwunts Iseollandl Regul81inn8 2006 las amerndedj and Arcounling and Reportin J by Charities." Statement Df Recornmended Practi￿ applicable lo cha.rfties preparing their accounts in accordance wrth Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 ieffeciive 1 JanJary 20191" Objectives and activities The Church of Scolland is Trinil?rian In doctrine. Relorn)ed In tiadition and Is Pièsbytenan in polity. 11 exists lo glonfy. God and to work for the aavancemenl of Chiisl's Kingdom throughout the INorld As the National Church, it acknowledges a disiinctive call and ¢Juty to bring the ordinances of religion to the people ol every parish in Scotland through a lerrilo.ial ministry. 11 c&opeiates with other Churches in varioJ5 ecumeniGal bodies in Scotland and beyoThd. In sadition Ic> the weekly sorv,'ce ol worship. other seNi¢es ar?. hgld in conneclion wily the local Primary School and a.. olhei stated times. There are no oiganisaliois. bul a programme of 50¢1al events 15 in place. Volunte¢ The role ol Volunteers In the CPuich. Is acknowledged. Their support 2nd assisiance Ihioughoul the year In helpino 31 sèrvices. organising fund raising events and dealing with fabrii niallef5, g.'eaiiy enhances Ilie life of the ch￿rLh. The time and skills provided by volunteers is not ffinancially valued In these 3ecounts but is acknowledgèd and appreeiaied Achit¥*ments and performance Regular ￿'eeklY services. weddings., funerals.. social events- Involvèmant in the community. Financial revlew Thè total ordinary income for the year 2024 was £33.8&812023.. £21,S621202? has treen re51ated as £13.941, due tc prior year erros in allocations. We are aclively pursuing every avenue lo increase contr,"butions eligible lor Gift Aid and we are working hard al Fund raising opportunities. This conf1mis the view that the le%A'er members attending Ghui¢h are working harder eactt yèar to maintain an eGonomi-alty viable Church On th? expenditiire f the Charity for that year. Irs )reparing these financial statement5 tbe Tru51ees are required Its-, Sel￿t suitaDle accoLnting poliues and then apply them consistently. observe the methods ano prinoples in Ike Charrties SORP. make jL4gerrents ard estimates that are reasonabl& and prudent, stale wtte'.her applicable a¢￿V-, ting sland3rds have been followed 5ubiecl lo any material departures ¢isdosed and explained In the financ1al staleETiÈnts, and prepart Ihe financial siaiements on lic gcNng concern bas￿¥ .Inle?5 il 1$ inappropriate to presurne that the charity will continue in operatio The -. njstées are respons ble lor keeping suffi-ient accounting iecoids that d￿sCI05e wilh ieasonable accuracy al any lirie Ihe fii)ancial position of Ihe Ch8rilv and enable thetn lo ensure that the financial stalement5 comply with the C-.arities and Trustee Investment Iscollandl Aot 2005. '.hE Charities Accounts Iscotlarsdi Regulations 2006 las 8mendedl and the provisic.n5 of t￿e Irust.leed. They are also responsible lor $8feguarding the assets of the Charity and hence for'.ak.ng reasoThaJle steps lor the prevention and cetection of fraud and other I'regularities. DALRYMPLE PARISH CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DALRYMPLE PARISH CHURCH I repor. on the financial ststemenls of the Charity for the yeai ended 31 Decernber 2024, which are set oul on pages 6 to 12. Re$pective rèsponsibiliti•$ of Tru$t¢o$ and •xamln•r The Ch8rily's Trustees are responsiblo for tho piepaiation Oi the financial statÉmèntg In accordance wilh the teims ol the Chantieg and Trustee Inveglmerts (Scotlandl Act 2005 and the Charilieg Accounts Iscnllandl Regu131ions 2006. The charity'g Trustees consider Ihal Ikie audit requirement of Regulation 10111{al lo Icl 0>1 the 2006 AGcDunls Regulali?ns does not apply. 11 is my responsibility '.0 examine the financ al slalemenls as required under seolion 4411 Ilcl of the Act and lo slate ￿hether particular matter5 have =ome lo my attention Basis of independent examinerfs ststement ly examinglion Is cairiea out In accordance witb. Regulation 1" of the 2006 Accourls Regulations. An exarn ra'.ior irhcludes a rev ew of Ihe accouiting re¢ords kept by tbe charity and a comparison of the financial stalemerls presented wilh those records. It also Indudes ￿nSIderation of any unusual Items or disdosuies in the Iinancial siaieRients, and seeks explanaiions f'or) tlie trustees ￿oncerning any SLch rnaller5 T￿e P[C￿duleS uT)Llertakeii do nol provide zll the eiyidence that %voulo be requirèd in an aud￿ ard consequenlls I do nol express an audil opinion on Ihc vie1¥ given by the financial slalements. Independent examiner's Statement Your 31teition is dr&3Wn to the fad that th.e charilv has prepared financial statemènts In accordance with Ac.coiinling and reporting by Charities preparing their accoiints in accordance wrth the Financial Rep(*lin9 Standard applicabl& in the UK ar.d Republic Of Ireland IFRS 1021 In preferen￿ lo Ihe Accounting and Reporting by Charrties Statement of Recommended Practice Issued on 1 April 2005 wmich 15 releired to in the extant regulations bul has now been withdrawn. understand Ihal this bas been done Iii order lor the financial stalenients to pr¥vid& a true and tsir view in accordance wrth lienetally A¢¢epl¢d A-countillg Pracliie effetylive lof reporiiog pei iods begiiiiiiiiy 011 01 dfler 1 January 20". 5. In CODnection wrth my examination, no other matter except Ihat re'.erred Ic) in Ihe previous paragraph has corne t() my atter¥lion' lai which gives me reasonable Cause to believe t*81 in any material respect thé rèquirèments to keep accounting records in accordance wi'.h section 44111 lal of the 20C5.4cl and Règulation 4 of the 2DJ6 Accounts Regulations,. and to prepare finaicial 51atemerils which aceord with the accounting rècords and comply viith Regulation 8 o. the 2006 Accounts Regulations". ha¢e iot been mel or Ibi to which in my opinion. 8ttÈnbon should tre drawn in order to enable a proper undèrstanding of I financial gtalemerls lo be rea¢hÈd. A2ets 3 VQelliision Square Ay. Ay"shire KA7 1EN Unite¢ Kingdom Dated 18 June 2C,25 DALRYMPLE PARISH CHURCH STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unre$tri¢ted Endowment funds lund5 2024 2024 Total Unrestricted Endowmenl funds funds 2023 2023 Total 2024 2023 Notes Donaiiolls ai)d legacie5 21.071 1.299 ail vities 12.714 113 ti,4t>7 175 6.4b'l 175 113 Totsl income 33.898 33.898 13,941 13.941 Chari13ble ac.livilies 32.129 32.129 24,241 24.241 Net Incomellexpendilurel lor Ihe yoarl Net movomènt in funds 1,769 1,769 110,300) 110,3001 Fund balanc6s at 1 January 2024 5.901 2.720 8.621 16,201 2.720 18.921 Fund balances at 31 December 2024 7.670 2,720 10,390 5,901 2.720 8,621 The s".atemenl ol financial ac11Vrties include5 all gains and losses recognised In the year. All income 2n0 expenditure derive from continuing activities. DALRYMPLE PARISH CHURCH BALANCE SHEET AS A T 31 DECEMBER 2024 2024 2023 Notès Current assets Cosh 3t bai)k and In hand 11,285 9,515 Creditors: arnounts falling due vJithin one year 18951 18941 Net current assets 10.39L) 8,621 Capilal funds End0￿ment fuids Income funds 11 2,720 2.720 Gene'al S Designated 'unds 10 7,670 5.901 7,670 5,901 10,390 8.621 The financial slalemenls wer8 approved by the Tluslees on 16 j￿ne 2025 DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 AccoLJnting politie5 1.1 Accoijnting convèntion The fiiiancial siatements of the charity. which is a public benefit entity under FRS 102. have been piepaied In accordance with the Charities SORP IFRS 102;. 'Accounting and Reporting by Charities.. Stalemenl of Recommended Practice applicable lo Charities preparing their accounts in accoidance with the Finan¢ial Reporting Standard applicatle ,'n the UK and RepuJlic c>f Ireland IFRS 1Q21 (effective 1 Jènuary 20151.. FinanGial Reportin9 Standard 102 The Financial Repotling standard applicable In the UK and Republic ol I reland. and Ihe Chaiilies and Trustee Inveslrrent IS¢ollandl Acl 2005. The financial slaterTients have been prepared under Ihe historical cost ccnvenlion 1.2 Charitable funds Jnieslricled funds can be used in 3￿cO[dance with the charitable objectives at the discielion of the Imstees. q¥%lij¥'.led fliiids iaii oiily be LJ5Ed loi parlicLIIlEr reslrictpd piirposes within thtr ohjrrt% of Ihe chiirty. egtriction3 orise when sper.ified by the donor or whcn ftinds arc rii5ed for P&7rti￿iIar re8lri¢¢cd purposes. ndoiwm&nt fiiids arè 4iibJec.I to spp¢ifi¢ cknndilions by donor$ that the c.apital rniist bc m£iinlif ined hy the 1.3 Incoming re$oLircos All In¢orne Is recoqnisgd in ihe 5. the Iruslees foi spe¢ific pu'rposes Movement in funds R¢sources Transfets RèvaluatSon¥, •xpgnded gains and 31 Decgmb8r losses 2024 Balance at 1 January 2024 InGo[ni￿9 resourc0$ General Fund 5901 33,898 132.129j 7670 5901 33 898 132.1291 7,670 11 Endowrnent funds Endoivmenl funds repTe5enl assets which must be held permanently by the Charity. Income arisFno on the endoviment fund5 can be used In accordance w Ih'.he obie¢iS O. the Charity and Is included as unresiricied Irn￿me. Any capital gains or losses arising on the assets form part of the fund Movement in funds ResourcfrE TTansfqrs R*Yaluktions Balance at Èxpende¢ yain3 Jnd J1 Decernbpr loss•s 2024 Balance at 1 January 2024 Incomlng rgsource5 PerFnanent endowment$ 2.7?0 2.720 2.720 12 Relatsd party Lran5actions There were no disclosable related paty Iransacl1?n5 during the year12023- nonel 13 Funds hgld on behalf tsf the ¢ongregation by the church of 5C¢tland truslees FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF scofLAMD GENERAL TRUSTEES 2024 2023 Capital Ac¢ount larkel value ol balances 8.. 31 De￿rnbel 2024". row',h FJnd Gereral PJrp05es row'.h FJnd Ger.eral FLJrposes- W.Thomson Decd onsolidated Fabric Fund 1035 1.035 2,720 62 234 62 234 65 989 65.989 DALRYMPLE PARISH CHURCH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 14 Prior perfiod adlu$lm8nt Change$ to the balance sheet At 31 December 2023 As previously Adjustment reported As restated Current assets Salk ard u¢h 17,136 17.6211 9,515 iapiial lunds Endownenl funds 3,003 12831 272ts Income fLJnds 'Jnreslri¢ted funds 17,3381 5.901 Total equity 10,242 17.6211 8.821 Changes to the profit and loss ¥c¢ount Period ended 31 December 2023 As prevlously Adjustment AS r8¥tstod r•port&d Joyalions and legacies 14,920 17.6211 7.299 Nei movement 'n funds 12,6701 17,6211 110.3001 A prior pèriod a(5justThenl has been Included to correct previoL5sIy Tnisalloc2'.ed expenses. 12-