The Church of Scotland Ayr: St Columba Church of Scotland Congregational Accounts Year Ended 31 December 2024 Congregation No: I603 Chlrity No: SC 014338
Ayr: St Columba Church of Scotland Tru$tees' Annual Report Year eDdcd 31 December 2024 Th¢ trustr¢s pres¢nt their atmual report and financial staternents of the charity for th¢ year ded 31 Ikcember 2024. The finan¢ial statements have been prepared An accordance with the accounting policies set out in notr i to the accounts and Comply with th¢ G¢n¢ral Assembly Regulations for Congregational Firwice. the Charities and Trustee Investment (Scotland) Act 2005. the Charities Accounts (Scotland) R¢gulaiions 2006 (as amcndcd) and ACCoLting and Reporting by Charities.. Ststement of Recon)mended Pra¢li¢e appli¢abl¢ to charities preparing their accounts in accordance with th¢ Finan¢ial Reportirtg Stsndard applicable ill the UK and Republic of tr¢land efflIve from l January 20I9. Obje¢tive4 and A¢¢ivities The Church of Scotland is Trinitsrian in doctrine. Refrjrmed in tradition and Presbyterian in polity. It exists to glorify od and to work foT the advancement of Christ's Kingdom throughout th¢ world. As a natIOt churc it acknowledges a distinctive call and duty lo bring the ordinanc¢$ of r¢ligion to tb¢ people in every parish of Scotland throu8h a terrAtorial rninisty. It COvoperat¢s with other Churches in vaTiOUS ¢¢umenic&l bodies in Scotland and beyond. The Congregation of St Columba serves a parish of 6,357 p>ple and has a membership of 816, two thirds of Trvhom travel from outwith the parish boundaries. Th¢T¢ IS on¢ morning s¢rYic¢ of worship. a monthly evenin8 s¢rYi¢¢ (except for July, August and De¢ember), a monthly weekday service of Holy Comrnullion (except for July and August) and other extra servi¢¢s ofworship at EL8ter and Christtnas. The Congregation has a Sunday School and h05t5 Scouts, Cub5. Beaver4 Brownies and R&inbows. Members of th¢ Congregation are involved in many activities within th¢ lif¢ of the Church, each promoting Christian values and fellowship. in¢ludin8 the Monday Fellowshi the Keep Fit Group. the Oasis dTOP-in Cafe, The Knit and Natw Group, the Book Club and we also host th¢ Compass Theatre Group. the AyTshiTe PhIll7onie Opern Society, Dayr to Sing (Lung Health Group) and the A Floral Art Group. Mcmbtrs of the Congregation are involved in Christian Aid Ayrshir¢ Hospice, SAmaritan4 Ayr Hospital Volunteer Ayrshire CAncer Care, Poppy Scotland. Mary's Meal& Abbas ResL Kindness and Co. South Ayrshire sch)1 Clothing BanK Night before Christmas, South Ayrshire Foodbank and other charities. The ¢hw¢h and pgnsh at Lochside are Und the jurisdiction of the Kirk Session at Ayr.. St Columb& until 31st January 2025. wh¢n responsibility transfers to Newton wl&cetOwn Church. Our responsibility ig both p8Stornl and missionary we trsponsible for the fllw)cing of Sunday Pulpit Suppty. AchievemeDts and Performan¢e I'he Congregation has an average Sunday att¢ndan¢e of 250 &dults' The Monday Fellowship (57); Sunday Scbool (8). Many of the other organi5atios raise money for numerous charities, lo¢al, nationaI and intsrnational. Each year the congregation raises money for tnany local and national charilies. The combined figure rnis¢d for Charities in the year 2024 was £9.325 against a figure of just under £14,000 last year.
Ayr: St Columba Chureb of Scotland Trnstees, Annual Report (contlnued) Year ended 31 December 2024 FiDYdnei*l Review ome Toial income from all sources ms¢ by just Trd £35.000 against 2023. The main cause of this increase was thc rcccipl of £26.957 fr0rn th¢ Church of Swtland Trustee5. This funding arose from the rrovIsion of the manse. The purchase cost of the new manse was lower than the le value of the old rnanse. This funding is report¢d in the d¢signat¢d Fabric Fund as th¢r¢ has been conSidable expenditure incutted in this fund in 2024 due to the need to replace the boilers in the church. In athlition. the reVery of VAT £16.031 primarily lated to the Costs of th¢ tK)iler. is silfiCant and is reporl¢d as income. Income from offerings and the associated tsx recovery fell in 2024 by just over £S,IX)O. In total. Costs incurrèj over the year rose by around £110,000 agatnst 2023. The most significant incre&sed cost relal¢d to the r¢pla¢em¢nt of the church boiler. The GosÈs of £95,121 aSslatsd with the boil¢r replacement and the VAT recovered are rewrted against the designated Fabric Fund. Th¢ ¢osts of hting and lighting are considerably high¢r, b¢ing more th8n double the Costs in 2023. Th¢ ris¢ in Costs can k largely attributed to the increase in tariffs The previous benefEcial ener8y contracts ne8Otiated by the Churth of Scotland had cnded. A number of energy efficiency MeuTeS have been introdu¢¢d to miDimAs¢ ¢nergy consumption. Th¢ff gr¢ higher ¢08ts in Cloaning Matsrials & L&undry and Professional Fe¢s' these arisc from the resolution of ¢mpJoym¢nt issue 10 facilitate the transts of Lochside to Netoll Wa]18cetown church as agreed in the Presbfft Plan. Other expenses have r¢mained at the relatively high level in 2024. The principal ¢l¢m¢nts ]5¢ from Iwal )sts aswciatoj with the provision of a new manse. The Unr¢stri¢ted Funds which ar¢ used lo mcd thc Church's yearly nmning eXnseS, had a deficit of £83,902 against a deficit of £8.928 in 2023. 1'his deficit figure of £83.902 is arrived at before accountin8 for the surplus on revaluation of investmen18 of £35,092. tn summary. there was an d¢cre8s¢ in total funds of £49,126 compared to a increase of £26,582 in the year 2023.
Ayr: St Columba Church of Scotland Trust¢es' Annual Report (¢ontinu¢d) Y¢ar ¢nd¢d 31 De¢cmber 2024 Fin2neiYdl Review (eontinued) Our investment objectives are the preservation of capital whilst providing consistent income. The fimds are held in the Chur¢h of Swtland Inv¢slors TTUSt split between th¢ Growth Fund and the Incom¢ Fund. The Trustees of the Investors Trnst appoint r¢pulable Fund managers lo manage both Funds on their behalf. The Church sold £90,0 worth of both Growth and Income Fund units during August and S¢ptember to assist our cash flow at that time. At the end of 2024, our investments Show an unrealised gain of £14J46. The Investors Trust has advised th&t in the year to September 2024, the Growth Fund delivered a return of13.00h, compared to the benchmaTk against which the Fund'5 perforn]ance is compared of l6.91J/&. However, the perfomance of a larg¢ numb¢r of charity investors ¢xp¢ri¢n¢¢d Qwth of13.30/•. The In¢om¢ Fund continued to deliver retUrnS over the long terni wbich are Ettter than the benohmark against which the Income Fund is measuTcd. tn th¢ y¢8r to 30th September 2024 the retwn was 12.770/• ¢ompar&l wilh a benchmark of 9.72Yo. Rlsk Mallagernent Rent ycars have 5c¢n a g¢neral reduction in church attendanco across the County. W¢ hav¢ movryj to a 5iDgle $etviee on Sunday mornings irt order to retsin a busy ChUh environment which encourages good attendance. The longer t¢rni risks are a) the lack of young m¢mb¢rs resulting in an ageing ¢ongregation and b) th¢ mov¢ of th¢ Church to the p¢riph¢ry of commuoity life. We will use our Business Committee to develop goals and obje¢tiv¢s to address thesc risks. In response to the national decline ill chuTch attelldanc¢, the Church of ScotlBlld is engaged in a programme which will ¢v¢ntually l¢ad ty ¢hurch¢s being unitrd thus reducing both th¢ numb¢r of small congregations aDd the number of buildings. The plan is desigmed to result in new charges which will be viable for the foreseeable future. W¢ arc parth¢r¢d with two local chUh¢S and may M¢ with them Cvcntualty. Reserves Pollcy It is the Trustees, policy to be prndent in the holding of reserves. At the year end the C'hurch held Unrestricted funds of £598.004 of which the following are designated. £80.897 for the Fabric Fund (the Trustses are aware of the need to maintsin the buildings to the highest stsndard and, as tll[e requirements cannot be forecast accuratety. in their opinion this is a realistic amountx £5,064 for the benefit of young musicians. £5.367 for deserving cause5. £307 for providing tlowers lo the OV 80s. £1.039 for future organ lts1 costs and an overall total of £1,394 for Chur¢h organisations. The r¢t)Ydining balan¢¢ of £503,936 fundin8 Still repr¢sents approximately 24 current months, g¢n¢rnl expellditure and allows the fl¢xibi]ity to us¢ it if a worthwbil¢ and essential cause is identified. The Cburch also held Restricted Funds totalling £3,864 in reSpt of the Flower Fun¢ Revd W Christman N(emorial Fund and Defibrillator Fund which have been provided for the pury)oses specified in Note 14.
Ayr: St Columba Church of Scotland Trustees, Annual Report (continued) Yeydr ended 31 December 2024 Financial Revieiv (eontd.) Strncture, Governanee Management The congregation is a registered charity. number SC014338 and is administered in accordance with the tern of the Ded of Constitution (Unitsry Forni) and is subject to the Acts and Regulations of the Generdl Assembly of the Church of Scotland. Memkn of the Kirk Session are the oharity trustees. Th¢ Kirk Session membffs are th¢ elders of the church and ar¢ chosen from thos¢ m¢mrS of the church who ue considered to have the appropriate gifts and skills. The Minister, who is a member of the Kirk Session, is elected by the Congregation and inducted by Presb)rfery of Ayr. The Kirk Session whi¢h meets six times 8 year 1$ r¢5wnsibl¢ for spiritual and t¢mporal affairs wtthin the chh and has s¢t UP 5¢v¢ral wmmitt¢¢s. of which has d¢5igThated r¢sponsibilities and makes re8ular rep)rts to the KiTk Session
Ayr: St Columba Church of Scotland Truste¢s9 Annu91 Report (continued) Year ended 31 December 2024 Reftrenee and Admintstr*tlYe InformAtion TTUStees Kirk Se&8ion Appointments during the Period TerminatioA8 during the Period
Ayr: St Coluniba Church of Seotland Trustees, Annual Report (continu¢d) Year ended 31 Deeember 2024 Reference And Administrative Informatlon Primcipal Offiee-bearen Session Clerk: Church Treasurer. Prlnelpal Oftlee Carri¢k Park Ayr KA7 2SL Imdependent Examiner Member of the Inslitute of Chartered Aecountants of Scotland Galbraith Pritchards Chartered Accountants 20 Barns Street KA7 IXA Banker8 Royal Bank of Scoiland 30 Salld8ate Ayr KA7 IBY
Ayr: St Columba Church of Scotland Trusle¥s' Rcport (¢ontinued} Year ¢nded 31 D¢¢ember 2024 Trnsteu, Responsibiiitiej in RelAtion lo the FiD#ts¢ial Statements The Charity trust¢es ar¢ r¢sponsible for preparing a trustees, a[Ual report and financial statements in ac¢ordan¢e with applicable law and United Kingdom A¢¢owiting Stsndards (Unitèj Kingdom Generally Accepted Accounting Practice). The law applicable to citsrities in Scoiland requires the charity trustees to pr¢p8re fman¢ial st4tem¢ttts for eb y¢ar which show a tsu¢ and fair vi¢w of the stat¢ of affairs of the charity and of the incoming r¢souff¢s and application of resources. of the charity for that period. tn preparlng the financial ststements, the trustees are required to.. - select suitsble accoulltlng policies and then appty them consistently. - observ¢ the method and principles ill the applicable Charities SORP. - judgements and estimates that Are reasonable and prudent. - stst¢ wh¢th¢r applicable accountin8 Standards and statements of recomrnendeAJ practice have been followe subject to any departures disclosed and explained in the fuwicial statements" - prepare the financial statements on the going concern basis unl¢ss it Is inappropri&t¢ to presume that the charity will continue in Oational existence. The trustee5 are responsible for keeping proper accounting rccord5 which disclo with rea50nabl¢ 8¢¢urncy at any time the tinancial tM)8ltion of the charity and to enable them to ensure that the financial statements c¢)mply with th¢ Chariti¢s at)d Tnth Inv¢stment (Scotland) Act 2005 and thè Charities Accounts {Scotland) Regulations 2006 (as amended). They are also r¢sponsibl¢ for SafegUding the assets of the charity and hence foT taking reasonable steps for tbe prevention and detection of fraud and other irregularities. The trustees are reswynsible for the maintfflance and int¢8rity of the charity and finan¢ial inf0mtion on the Dgregation'y website. Legislation in the United Kingdom gov¢rning th¢ pr¢paralion and dissemination of financial statem¢nts may differ frorn legislation in other jurisdictions. Approved by the Trust¢¢s and si¢d on th¢ir b¢half,
Ayr: St Columba Church of Scotland Indepettdent Examiner's Report to the Trustees of Ayr St Columb4 Cbureh Year ended 31 Deeernber 2024 I r¢port on the ReUnts of the charity for the year ended 31 Decemb 2024 which ar¢ sd out on pag¢s 8 to 21. Rupectlve re8ponsibllltles oftrllstees euminer The charity's trustees Are resnSIble for th¢ preparation of the acwunts in accordance with the tern)s of the Charities and TnJste¢ Invc5tment (Scotlarnd) Act 2005 and the Charities A¢counts (Scotland) Regulations 2006 (as amended). The charity Iwst¢es con8id¢r that the audit rquirctn¢nt of Regulation l 0(1 ) (a) to (¢) of the Accounts Regulatlons does not apply. It is my responsibility to exAmine the 8w)unts as required under sectioll 44(1} (c) of the Act and to state wh&her particular matters hav¢ wme to my att¢ntion. B8sts of Independenl emIller's 8tatemettt My examination is Garri¢d out in *ccordanc¢ with Regulation I l of the Charities Accounts (SeotlaTKI) Regulations 21106 (&8 amended). An examination includes a review of the oUnting records kept by the charity and ¥d comparison of the accounts presented with those r¢wrds. It also includes consideration of any unusual items or disclosures ID the accounts. and seeks explanations from the trustses ¢oncerning any such matters. The predre$ undertaken do not provide all the evid¢¢ that would b¢ r¢quired in an audiL and cA)nsequently I do not ¢xpress an audit opinion on the vi¢w given by the accounts. IndependeDt examlttèr's ytslemeDt In the ¢ourse of my ¢xamination. no matter has come to my attentio . whith gives me reasonable cause to believe that in any mat¢ria] respect th¢ requirements.. to k¢ep acwunting records in ac¢ordanc¢ with S¢ction 44(1) (a) ot the 2005 Act and R¢gulation 4 of the 2(M)6 AUnts Regulations (as amended), 2nd to prepare accounts which accord with the accounting rordS and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not b¢cn met. or 2. to which. in my opinion, attention should be drawn in order to ¢nable a proper und¢rstanding of th¢ accoutts to be reAchd. Member of the Institute of Charted Ac¢ountants of Scotland Galbraith Pritshards 20 Barns Stre¢¢ Ayr, KA7 IXA . March 2025
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Ayr: St Columba Church of Scotland Balan¢¢ Sheet at 31 December2024 10 Unrestr1¢t Regtrieted Elldowment Funds Fund8 Funds 2024 2024 Total Funds 2024 Totsl Fund8 2023 2024 Note Fixed Assets: tnv¢stments Total Filed AB8els 10 547,800 547.800 547,800 547,800 602,720 602,720 Current Assets Debtors Cash at bank and in hand Total Current As8ets li 9,437 59.918 69.355 9,437 63,782 73,219 10,322 49.748 60,070 3.864 3.864 Llabilitles Creditors falling due within one year 12 Net Curr¢nt Assets 19,151 50204 19,151 54,068 11.796 48.274 3,864 CreditOTS fallin8 due after more than one year Net Assets 598,004 3,864 601,868 650,994 The fullds of the eharity: Endowment funds R¢strict¢d incomc funds Unrestricted income funds Tolal charity funds 3,864 3,864 598 004 601868 4,180 646,814 14 598 004 Thc accounts were approved by the tnJst¢es on I l March 2025 and signed ol) their behalf by..
Ayr: St Columba Church of Stotland Year ended 31 December 2024 11 AccouDting Polieies The principal accounting policies, which have been applied Consistently in the ¢UTrent and peding year in dealing with items which are considered material to the accoun are set out below. Basis of PTep&rntion The financial statements have been pr¢par¢d in accordance with Accounting and Reporting by Chariti¢s: Stat¢m¢nt of Recommended Practice applicable to Charities preparing th¢ir accounts in a¢cordan¢e with ihe Financi Reporting Stsndard5 applicable in the UK and Republic of treland (FRS102) effective from l January 2019 and the Financial RetM)rting Stsndard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Invastsnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 21N)6 (as amended). Fund aceollDtlng Funds are classified as ¢ither r¢strict¢d funds or utir¢stri¢ted funds, defined as follows. Restricted funds are funds subj¢¢t to SP1[1¢ r¢quir¢m¢nts a$ to their us¢ which mty be declared by th¢ donor or with their authority or created through legal processes, but still within the wider objects of the charity. Endowmeth funds ar¢ funds which have been given on the condition that the original Gapital sum is not reduce but the incom¢ th¢r¢ from is used for th¢ purpo d¢fm¢d in OrdanCe with th¢ obje¢ts of th¢ ¢hlty. Unr¢stri¢ted funds are exp¢ndabl¢ at the discretion of th¢ trust¢¢s in furth¢ran¢e of th¢ obj¢cts of the charity. If parts of the unrestricted futlds Are earn)arked at the discretion of the trustees for a particular purEK)se. they ar¢ d¢signat¢d as a separnte fid. This d¢si8nation has an administrative purpo% only and do not l¢gally restrict th¢ trustees. discretion lo apply the fLmd. Incoming reJour¢es Income is recolised the chlty has entitlement to the fimds. any perfonnance clmditions attached to the it¢m(s) of income have b¢¢n m¢t, it is probabl¢ that th¢ incom¢ will b¢ r¢¢¢iv¢d and th¢ amount can bc measured r¢liably. DoDat¢d $¢rvices and fa¢ilities Donated professional services and douated facilities are reCOlIsed as income when the charity has control over the It any conditions associated Ivith the donated item have been mel the receipt of economic benefit from the use by the charity of the item As probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation members is not recognised. On receip¢ donated professional services and donated facilities are reco8nised on the b&sis of the value of the 8ift Éo th¢ charity which is the amount the Charity would have bn willing to pay to obtain servi¢¢s or facilities of ¢quivalent e¢onomi¢ b¢n¢fit on th¢ open mark¢L a correspondirJ8 amount is then r¢¢ognis¢d as ¢xpenditur¢ in the p¢riod of receipt. In¢eresl receivable tnteresl on funds h¢ld on detK)sit is included wh¢n rec¢ivabl¢ and th¢ amount can b¢ Mred reli&bly by the charity" this i5 nOmllY upon notification of the ini¢r¢s¢ paid or payable by the Bank.
Ayr: St Columba Chllrch of Scotland Year ended 31 December 2024 12 Fixed Assets Th¢ Clwrity has the right to (Kcupy and use for its charitable objeLts certain tangible fixed assets, including th¢ Church, halls at]d manse, vest¢d in th¢ Church of Scotland General Trust¢¢s. No eonsid¢ration is payable for the Use of these a5s¢ls. Expendilure incurred on the repair and maintenance of these ¢ts is char8¢d as r¢sources expended in the Statement of FitMn¢ial Activities in the period in which the liability arises. All tangible fjxed assets costing in excess of £30.000 having a value to the charity greater tlwi one year, other than those acquired for specific purwses, are capitalised. Deprectation is provid¢d on a straight-line basis to writc off the cost or initial value, Iv&s residual valuc, of tangible fjxed over their estimat&1 useful lives. Invtellts Fixed ass¢t investments are stated &t market value at the balance sheet dats. Unrealised gains and loss¢s repsellI the difference tW¢¢n the malket valu¢ at th¢ beginning and end of the financial year or, if purchased in the year, thc differ¢u¢¢ irtween cost and market value at the end of the year. Realis¢d gains and losses represent the difference beiween the prOed8 on disposal and the original purchase cost. Tantio Ayr St Columba Church is recognised As a chaTity for the purposes of applicable ttIOn le8islation and is ther¢fore not subject to taxation on its charitabl¢ activiti¢s. Th¢ ¢harity is not r¢gistered for VAT al resources expended th¢r¢fore includc itrecoverable input VAT.
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Ayr: St Columba Church of Scotland Notss forming part of ¢he fine1a1 Jt¥trm¢nts for the yeAr tnded 31 D¢Mber 21124 16 2024 2023 7 St*ff costs and llumber8 Salarie5 and wages Social security costs Total 48,903 46.546 The average number of employees during the year was as follo 2024 Number 2023 1¥4umber Adminislration Music staff Premises maintenance No employee had employ¢¢ b¢n¢fits in excess of £S0.0(M) {2023 NIL) All Cburch of Seotland congregation5 contribute to th¢ National Stipend Fund which bears th¢ costs of all ministers, stipends and ¢mployer's contributions for national insurallce, pension and housillg and loan fund. Ministers, stipends are paid in aecordance with the national stipend scale. which is related to years of setvice. For the y¢ar under review th¢ minimum stipend was £31.642 and th¢ nmxirnum stipend in fIfth and subs¢qu¢nt years w&s £38,884. 8 Trnstee ReffjuDeratlon YdDd RelAted Party Trnnsactions Durin the ear one tnjstee received reimbursernent of expenses incu lolalling £3,405. In addition ho ar¢ members of thc Kirk Scssion, ff¢eiv respectively £10,742 as S¢cr¢W' aod £1 0,470 as B¢ddl¢ & Church Officer. bne a memlxr of th¢ Kirk S¢ssion on 28 January 2024, since then he received £13,576 as DireLlor of Music. During the year a totsl of £31,147 was donated to the congregation by trustees. 9 Volullteers In common with all COngatIOnS of the Church of Scotland the congregation lThefils from th¢ contribution niade by volunteers who give th¢ir time and talellls willingly for the b¢ncfit of th¢ Church. Th¢ areas of conwgational life which rely on thc contribution of volunteers are mally and Vari and much of the activity would be unable to ¢onlinue were it not for the ci)mmitm¢nt shown.
Ayr: St Columba Church of Scotland Notes forning part of the financial statements tor the year ended 31 Deeember 2024 17 10 Investments 2024 2023 Market value at 31 December 2023 Additiolls Diswsals ReISed gain l (loss) on Invl¢llts Unrealised ]n l (loss) on inv¢stm¢nts Market value at 31 December 2024 602,720 582.019 (90,012) (15,005) 20,746 6,076 14,346 29,630 602 720 Investments at cost 456 603 525.875 The following investhients are held.. Holdings in the chUh of Scotland Investors Tntst Gro and Incom¢ Funds 11 Ikbtors 2024 2023 Gift Aid T8x Refund Du¢ Insurance pr¢p4ym¢nt Sundry Debtor 8,138 1299 8,304 1268 750 12 Creditors 2024 2023 Pension Fund Presbytery Due5 Pulpit Supply Hcat & Light Miscellaneous Indcpcndcnt ExamineFs fee ProfessionAI Fees 87 84 4,6(M) 3.600 2,356 10,258 I,750 6,362 1,650 100 13 Analysis of Ne¢ knets Among Funds General Designated Restrieted EndowmeDt Totsl Investments Current Assets Current Liabilit1¢5 Net 4ss¢ts 4t 31 Dec 2024 453,732 69.355 19,151 503 936 94,068 547.800 73,219 19.151 3.864
Ayr: St Columba Church of Scotland Notes forming p&irt of the fiD4n¢ial ststements for the year ¢nded 31 December 21)24 18 14 Movements In Funds At l January Ineomittg Outgoing 2024 Resources Resources TrAnsfen At 31 Dec 2024 Res¢rieted flllld$ Flower Fund Revd W Christman Mem(xial Fund Defibrillator Fund 1,406 1,226 I,548 4.180 2,990 225 (3,311) 1,085 1,451 1,328 3,864 220 Unrestrleted fund8 General Funds G¢n¢ral Fund Mrs Evelyn McLachl8n Memorial Fund Mr Robert Mcconnell M¢morial Fund Mr Sithley Ixslie M¢moriai Fund Revd Effie Campbell Memorial Fund Mrs Freda Joyce Auty Memorial Fund Miss Mary G Goldie Memorial Fund Mis8 Jean TOanCe Semple Memorial Fund Miss Lorna Hyslop Fut Mrs EA Cowell Fund Mrs CG Smith Fund Miss MH McCoIm Memorial Fund Mrs ATmie C Wilson Mr Ronald Brash MemoTial Fund Mr John Lynch Fund Mrs Mar8aTet McGettigan Memorial Fun Mr Bill Ritchie OBE Fund Mr David Savala Fund Miss Sheena Struthers Fund Mrs. Sarah Bryden Fund 358,699 10,242 4,852 &704 1,468 1,522 5,855 43.510 1,500 51)0 4,847 i 0,000 2,iY)O 2,326 1,264 4,516 1.852 3,101 30.000 500 272.044 (264,917) (400) 365,426 10,242 4,852 8,704 1,468 1,473 5,855 43,510 1.500 500 4,847 10,000 2,000 2,326 1,264 4,516 1,852 3,101 30.000 500 272 044 503 936 400 (49) 497 Designated Fund$ Fabric Fund LR Thornton Fund Ben¢vol¢nt Fund Over 80s Flower Fund Organ Kecital Fund Motldav Fellowship Fund Sunday Sch[ Fwid Guild Fund Keep Fit Group Fund 0&81$ Caf¢ Fund 134.499 5.064 5J67 842 1,039 348 373 1.599 74 351 149 556 41,519 (95.121) 80.897 5.064 5J67 307 1,039 650 373 15 (1,750) 1,200 754 252 501 1.488 (352) {252) (2,100) (1.142) 5.821 106.538 (100) (3IXI) 4¢J) 400 120 251 94,068 50.650 Tolal thttds 650.994 325,909 1375.035 601.868
Ayr: St Columba Chureh of Scotland 19 Notes forming part of the financial statememts for the year elld 31 December 2024 14 Movements Funds contiuued At l January Incoming OulEoing 2023 R¢so•r¢es R¢gourte9 Transfe At 31 Dec 21J23 Restricted funds Flow¢r Fund Revd W Christinan Memla1 Fund Mrs Dorothy Wilson Memoria] Fund Dcfjbrillator Fund I,571 I,ooi 256 1.548 3.477 225 (3.642) 1,406 1,226 (256) 1.548 Unrestricted funds General Funds General Fund Mr5 Evelyn McLachlan Memorial Fund Mr Robert Mcconnell Memorial Fund Mr Sidney Lxslie M¢morial Fund Revd Effie Campbell Memorial Fund Mrs Freda Joyce Auty M¢morial Fund Miss Mary G Goldie Memorial Fund Miss Jean Ton7n¢e Semple Memorial Fund Miss Lorna Hyslop Fund Mrs EA Cowell Fund Mrs CG Smith Fund Miss MH Mc£olm Menwial Fund Mrs Annie C Wilson Mr Ronald Brash Memorial Fund Mr John Lh Fund Mrs Margaret ML-Cettigan MemoTial Fun Mr Bill Ritchie OBE Fund Mr David Savala Fund Miss Sheena Struthers Fund MTS Sarah Bryden Fund 333,192 10.242 4,852 8,704 1.468 1,522 5.855 43.510 1,500 500 4,847 10.000 2,000 2.326 1,264 4,516 1,852 3,101 30,000 276,891 (250,334) (1,050) 358,699 10242 4.85? 8,704 1,468 1.5?? 5,855 43,ilO 500 4.847 10.000 2,000 2.-1?6 4,516 1,85? 3.101 30.000 500 497,?58 500 277.391 471.251 (? jO.334) (1,050) Deslgnated Funds Fabric FLmd LR 1"homton Fund Ben¢volent Fund Over 80s Flower Fund Organ Recital Fund Monday Fellowship Fund Sunday S¢hool Fund Guild Fund Keep Fit Group Fund Oasls Cafe Fund 134.499 5,064 5,367 464 1,039 443 373 1,314 31 134,499 5,064 5,367 842 1,039 348 373 1.599 74 351 149.556 10 (1,832) 2200 405 (400) (100) 2,651 1,375 (1,916) (1,032) 5.566 10.746 (450) (300) 300 1.050 148,785 10,467 Total 624.412 291.560 264.978 650.994
Ayr: St Columba Church of Scotland Note8 fonning part of the fin4DeiAI statements for the year emded 31 December 2024 20 14 MovemÈDts in Fullds totttinued of Res Flower Fund: This fimd PTovid¢s flowers for display during scryi5 of worshÉp and for di$tribution to congrcgation mernbers. Revd W Chrlsttnall meInjaI Fund.. This is a fimd to bo used for the benefit of young p¢ople D¢fibrillator Fund.. This is a fund to pur¢hase aDd mainkn defAbrillatOT5 in the Church builthngs of FabTiC Furnd.. The Tru8te¢5 have set asith fimds for the maini¢llance of the church property LR Thornioti Fund.. The Trustees have set asid¢ fimds for the teaching ofpipe org8n playing to people Benevoleni Fund.. The TrLLSS have M aside fid$ for the ttnefii of d¢setving ¢auses within the congregation and parish Equipment Fund.. The Tnlee$ have set wide funds for the replacernent of office equipment Ov¢r 80s Flower Fulld.. The The¢S have set aside funds for the provision of flowen to the over 805 Organ Recital Fund: The Trustees have set aside fijnds to tne¢t costs of tllre organ re¢iral$ Monday Fellowship Fun(L. The Ttres have set as*le fid5 for the use of the Men's Asgociatiott Sund&y S¢hool Fund.. The TntteS have set asid¢ funds for the use of the Sunday S¢hool Guild Fund.. The TneeS haye set aside funds for the use of Guild ASC Keep Fit Fund: Th¢ Trustees have set &side fijnds for the Fith¢s5 with Friend% Fund O&sis Cafe Fd.. The Trustees have set asi(k fwids forth¢ use of the (hsis Cafe 15 CollectiOll5 for Third Parties In addition to the incom¢ r¢¢orded in the accounts. the following income from Spla1 colltIOns, Donalions and Fund raisin8 events for sp¢cial purwses w&s r¢c¢ived and disbuTsed during the year to other charities. 2024 2023 HarY¢st colleetionj: Christian Aid Abbas Rest British Red Cross Other ¢olleetioD8: Turkey Earthquake Appeal Christian Aid Abbas Rest HaTIK)ur A)Tshir¢ Cancer Research Ukrain¢ Appeal Crossreach Auchin¢ruive River Gord¢rA Project Charfitablt do#ations'. Mtys M¢al$ Dayr to Sing (20p's in the Pews) 1,100 700 1,700 2,400 700 185 900 178 1.600 300 300 471 202 403 272
Ayr: St Columba Church of Scotland 21 Notes forming part of the finalleial statements for Ihe year ended 31 DeeeJDber 2024 IS Collection5 for Third Parties (eonliDued) The following income record¢d in the a¢counts from Sp¢cial Collections. Donalions and Fund raising events for special purposes of Church organisations was received and disbursed duTing the year to other charities. 2024 2023 The Guild Abbas Rest Church of Sclrtland Crossreach Glasgvw City Mission Malawi FI1 Vine Trust Monday Felloiyship Ayrshire Hospice Erskine Charity T¢novus Scotland Air Ambulance Auchincruivc River Project Ktep Flt Group Ayrshire Cancer Support Motor Neurone Dise45e The Night Before Christmas Appeal 200 loo 200 100 285 100 loo loo loo 150 150 350 300 300 350 Sunday School Ivhiteley's Retreat Oa8is Cafe Kindness and Co South Ayrshi Sch(1 Clothing BaDk Dementia Arts Trust Endometriosis Beautifvl In and Out Anthony Nolan Trust Doing It For Daniel Foundation CoppaFeel Breast Cancer Aoifes S¢n80ry Bus The Night Before Christmas Appeal Ayrshire Cancer SupFrf)rt Cycling without Agc (Ayr) Crohn's & Colitis Uk Ayrshire Menstrual Health Project 252 800 400 1.350 600 275 350 400 250 250 250 300 350 350 400 400 400 400 350 350 400
Ayr: St Columba Church of Scotland Scottigh Charity Number. SC014338 22 APPEND FUNDS HEIJ) ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPAL CC017NT Credit Balan¢&s held at 31 December 2024 at cost Markel Value of Balances at 31 December 2024 Cr¢dit Balance at 31 December 2024 602 192 Debit B&lance at 31 Decemkr 2024 581