The Church of Scotland
Ayr: St Columba Church of Scotland
Congregational Accounts
Year Ended 31 December 2024
Congregation No: I￿603
Chlrity No: SC 014338

Ayr: St Columba Church of Scotland
Tru$tees' Annual Report
Year eDdcd 31 December 2024
Th¢ trustr¢s pres¢nt their atmual report and financial staternents of the charity for th¢ year ￿ded 31 Ikcember 2024.
The finan¢ial statements have been prepared An accordance with the accounting policies set out in notr i to the accounts
and Comply with th¢ G¢n¢ral Assembly Regulations for Congregational Firwice. the Charities and Trustee Investment
(Scotland) Act 2005. the Charities Accounts (Scotland) R¢gulaiions 2006 (as amcndcd) and ACCoL￿ting and Reporting
by Charities.. Ststement of Recon)mended Pra¢li¢e appli¢abl¢ to charities preparing their accounts in accordance with
th¢ Finan¢ial Reportirtg Stsndard applicable ill the UK and Republic of tr¢land eff￿lIve from l January 20I9.
Obje¢tive4 and A¢¢ivities
The Church of Scotland is Trinitsrian in doctrine. Refrjrmed in tradition and Presbyterian in polity. It exists to glorify
od and to work foT the advancement of Christ's Kingdom throughout th¢ world. As a natIOt￿ churc￿ it
acknowledges a distinctive call and duty lo bring the ordinanc¢$ 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 PhIll￿7￿onie 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 w￿l&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 organi5atio￿s 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 r￿rovIsion 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 conSid￿able expenditure incutted in this fund
in 2024 due to the need to replace the boilers in the church.
In athlition. the re￿Very of VAT £16.031 primarily ￿lated to the Costs of th¢ tK)iler. is si￿lfiCant 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 aSs￿latsd
with the boil¢r replacement and the VAT recovered are rewrted against the designated Fabric Fund.
Th¢ ¢osts of h￿ting 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 Me￿uTeS 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 Ne￿toll 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 eX￿nseS, 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
Re￿nt 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 ChU￿h 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 chU￿h¢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 reSp￿t 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¢m￿rS 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 ch￿￿h 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 O￿ational 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 SafegU￿ding 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 inf0m￿tion 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 Re￿Unts 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 res￿nSIble 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 e￿mIller'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
pr￿ed￿re$ 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
A￿Unts Regulations (as amended), 2nd
to prepare accounts which accord with the accounting r￿ordS 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 Charte￿d 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 p￿eding 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 SP￿1[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¢ ¢h￿lty.
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 fi￿d. 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 reco￿lised the ch￿lty 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 reCO￿lIsed 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 b￿n 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¢ M￿￿red reli&bly by the charity"
this i5 nOm￿llY 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.
Inv￿t￿ellts
Fixed ass¢t investments are stated &t market value at the balance sheet dats. Unrealised gains and loss¢s rep￿sellI
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 prO￿ed8 on disposal and the original purchase cost.
Tantio
Ayr St Columba Church is recognised As a chaTity for the purposes of applicable t￿tIOn 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 fi￿ne1a1 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.
b￿ne 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 COn￿gatIOnS 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
Re￿ISed gain l (loss) on Inv￿l￿¢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 chU￿h 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 TO￿anCe 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 Mem￿la1 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 L￿h 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 scryi￿5 of worshÉp and for di$tribution to congrcgation mernbers.
Revd W Chrlsttnall meIn￿jaI Fund.. This is a fimd to bo used for the benefit of young p¢ople
D¢fibrillator Fund.. This is a fund to pur¢hase aDd mainkn defAbrillatOT5 in the Church builthngs
of
FabTiC Furnd.. The Tru8te¢5 have set asith fimds for the maini¢llance of the church property
LR Thornioti Fund.. The Trustees have set asid¢ fimds for the teaching ofpipe org8n playing to people
Benevoleni Fund.. The TrLLS￿S have M aside fi￿d$ for the ttnefii of d¢setving ¢auses within the congregation and parish
Equipment Fund.. The Tn￿lee$ have set wide funds for the replacernent of office equipment
Ov¢r 80s Flower Fulld.. The Th￿e¢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 T￿￿tres have set as*le fi￿d5 for the use of the Men's Asgociatiott
Sund&y S¢hool Fund.. The Tn￿tteS have set asid¢ funds for the use of the Sunday S¢hool
Guild Fund.. The Tn￿eeS 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 F￿d.. 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 Sp￿la1 coll￿tIOns, 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 FI￿1
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
CAP￿AL
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