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‘The Annual Accounts of 81 Peter's piscopal Church, Dalry Financial Statements
Your ending ending 31" August2025 August2025
Scottish Episcopal Church
Diocese of Glasgow and Galloway
The Annual Accounts of St Peter's Episcopal Church, Dalry
Trustees' Annual Report and Accounts for year ended 31 August 2025
Scottish Charity Number $C014289
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Financial Statements
Your ending ending 31" August2025 August2025
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The vestry of St Peter's Episcopal Church Dalry presents its annual report as required under Charities Accounts (Scotland) Regulations 2006.
## Contact address
The contact details concerning the charity and this Report and Annual Accounts are: - Terry Williams
12 Glebe Road, Beith KA15 2EB
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Church address
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St Peters Episcopal Church, 7 Tofts, Dairy, Ayrshire, KA24 SAS
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Bank address
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Royal Bank of Scotland, 69 High St. Irvine KA12 OAL
## Current trustees
The Trustees are all members of the Dalry congregation elected by them to the vestry, a committee appointed by the congregation to oversee the administration of the church's affairs on their behalf. The Trustees are: -
Mrs Katherine Scott Treasurer Mr Terry Williams Secretary ‘ Mr Graham Ternent Fabric Convenor Mrs Ros Boner Mrs. Helen Ternent Mrs Carolyn French Mr Graham Fowler
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Appointment of trustees
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Vestry members are elected for a period of three years. At the end of their tenure they can stand for re-election for a further term at the Annual General Meeting.
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Trustee remuneration and expenses
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No member of the Trustees received any remuneration or expenses from this account.
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‘The Annual Accounts of St Peter's Episcopal Church, Dalry Financial Stitements
Ee
Charitable purposes
The charitable purpose of St Peter's Episcopal Church is the promotion of and worship of
Christian beliefs and religion under the Anglican tradition and the rites of the Scottish
Episcopal Church. The church's activities include fund raising for local and international
needs.
Volunteers
The vestry is grateful for the time, freely given, by a number of volunteers without whom the
Church would be unable to operate.
Clergy
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The members of the clergy in the period covered by the accounts were:
Interim Priest Rev, Martyn Trembath
St Peter's Episcopal Church as part of the North Ayrshire Team Ministry The North Ayrshire Team (N.A.7.) Ministry provides a focus for Christian belief in the Anglican tradition within the boundaries of the Episcopal churches of St, Andrew's Ardrossan and St. Peter's Dalry
North Ayrshire Team was constituted September 2000 and consisted of the aforementioned plus St. Andrew's Irvine. An account was established for the purpose of paying the expenses of a shared clergy and day to day running (excluding maintenance) of the churches. In July 2021 Irvine church was closed and members joined with the Ardrossan congregation, Joint services take place to build relationships and a joint vestry now comprises St Andrew’s vestry with two members elected from St Peter’s vestry.
The St Peter's Account is a restricted fund, which does not cover ministry and associated costs, and should therefore be read in conjunction with the Joint Account of the N.A.T. Ministry which is a sub - account of St. Andrew's Ardrossan (SC004458) and not included in this set of accounts.
Fixed assets Fixed assets are not included in these accounts as they are the property of the Diocese of Glasgow and Galloway. The vestry does however make provision for adequate insurance cover for buildings, furniture, fittings, silverware and public liability.
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Reserves
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The Receipts and Payments Account shows an historical gain for the 12 months ended 31 August 2025 of £197, This has left £16,760 as a balance on the accounts carried forward to 2025/26, During the year St Peter's, Dalry continued to operate satisfactorily.
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‘The Annual Accounts of St Peter's Episcopal Church, Dalry Financial Stiterments
Your ending 31" August2025
Statement of Principal Accounting Policies
Basis of preparation
These financial statements have been prepared in accordance with the publication
* "Scottish Charity Accounts —A Guide to the 2006 Regulations"; “Part 2: Receipts &
Payments Accounts"
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As published by the Office of the Scottish Charity Regulator and in accordance with applicable
Accounting Standards.
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The financial statements have been prepared on a going concern basis.
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Basis of accounting
The financial statements are prepared under the historical cost convention on a receipts and
payment basis.
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Recognition of income and expenditure
Income from congregational giving (freewill offering), grants and other income is recognised in the receipts and payments account in the financial year in which it is received. Similarly, expenditure is recognised in the receipts and payments account in the financial year in which it is paid,
## Taxation
As a Scottish charity, the Church benefits by being exempt from corporation tax on income and surpluses, which have been derived In pursuing activities designed to carry out the main objects of its charitable status,
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|The Annual|Accounts of St|Peter's Episcopal Church,|Dalry|Financial|Statements|
|NeneaaatiseYear ending 31"TAM August2025lA|
|Receipts and Payments Account|
|note|2025|2024|
|Receipts|
|Congregational|Giving|1|45|180|
|Fund|Raising|2|0|0|
|Investment|Income|3|215|240|
|Sundry|Income|4|0|0|
|Special|Collections|5|0|0|
|Total|260|420|
|Payments|
|Property|Expenses|6|63|642|
|Other Expenses|rf|0|100|
|Charitable|Expenditure|8|0|0|
|Diocesan|Quota|9|0|37|
|Total|63|779|
|Statement of Balances|2025|2024|
|Opening Balance|16563|16,922|
|Profit|(Loss)|197|(359)|
|Closing Balance|16760|=|16,563|
|All|funds|within|this account|are|unrestricted.|
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Approved by the Vestry of St Peter's Episcopal Church, Dalry and signed on their behalf:
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Treasurer Khor.Scot} Date: Sth Mourch, 2d.
Chairpersonmt argael hIMY Maus Date: IS”;4
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The Amnuil Accounts of St Peter's Rpiscopal Church, Dalry Financial Stetements
Your ending 31" August2025
Notes to Accounts
2025 2024
1 Congregational Giving
Congregational Donations 45 180
Gift Aid Donations 0 0
Tax Refund 0 0
Total 45 180
The amounts given are the sum of direct debits and gift aid reclaim on those
appropriate under HMRC regulations. ’
2 ‘Fund Raising 0 0
3. Investment Income
Bank Interest 215 240
4 Sundry Income
Donations/Grants 0 0
5 Special Collections
Christmas Eve
_Mission Seafarers 0
Lent Appeal 0
6 Property Expenses
Buildings 63 642
Fabric 0
7 Other Expenses
Regional Dues/Tapers 0
Birthday Gift 0
Liturgy books 0
Book grant to M, Williams 100
8 Charitable Expenditure
Lent Appeal
Mission Seafarers
Earthquake Appeal
9 Diocesan Quota 0 37
The Diocese determines the annual amounts payable.
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The Annual Accounts of St Peter's Episcopal Church, Dalry Financial Statements
eeYeur endingSg31" August2025USIeU AS
Independent Examiner's Report to the Trustees of St. Peter's Dalry
| report on the accounts of St Peter's Episcopal Church, Dalry for the year ended 31 August
2025 accounts that are set out on pages 4 to 5 of this report.
Respective responsibilities of Trustee and Examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with
the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities
Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit
requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my
responsibility to examine the accounts as required under section 44(1) (c) of the Act and to
state whether particular matters have come to my attention,
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts
(Scotland) Regulations 2006. An examination includes review of the accounting records kept
by the charity and a comparison of the accounts presented with those records. It also
includes consideration of any unusual items or disclosures in the accounts, and seeks
explanations from the trustees concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit, and consequently i do not
express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the
requirements:
© to keep accounting records in accordance with Section 44(1) (a) of the 2005
Act and Regulation 4 of the 2006 Accounts Regulations, and
© to prepare accounts which accord with the accounting records and comply
with Regulation 9 of the 2006 Accounts Regulations have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper,
understanding of the accounts to be reached.
4 a |
Name: é WA. Geng ;
Qualifications; \\ee yp Dh Dye
Address: * oF:
$4 (Lay srein 3 aY SALTZORTS Oe)
Date. ¥ } 3|Ib.
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