## **The Church of Scotland**
## **Ayr: St Columba Church of Scotland**
## **Congregational Accounts**
## **Year Ended 31 December 2025**
**Congregation No: 100603**
**Charity No: SC 014338**
**Ayr: St Columba Church of Scotland Trustees’ Annual Report Year ended 31 December 2025**
**1**
The trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019.
## **Objectives and Activities**
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
The Congregation of St Columba serves a parish of 6,357 people and has a membership of 745, two thirds of whom travel from outwith the parish boundaries. There is one morning service of worship each Sunday and additional services of worship at Easter and Christmas. The Congregation has a Sunday School and hosts Scouts, Cubs, Beavers, Brownies and Rainbows. Members of the Congregation are involved in many activities within the life of the Church, each promoting Christian values and fellowship, including the Monday Fellowship, the Oasis drop-in Cafe, The Knit and Natter Group, the Book Club and we also host the Compass Theatre Group, the Ayrshire Philharmonic Opera Society, Dayr to Sing (Lung Health Group) and the Ayr Floral Art Group.
Members of the Congregation are involved in Christian Aid, Ayrshire Hospice, Samaritans, Ayr Hospital Volunteers, Ayrshire Cancer Care, Poppy Scotland, Mary's Meals, Abbas Rest, Kindness and Co,, South Ayrshire School Clothing Bank, Night before Christmas, South Ayrshire Foodbank and other charities.
## **Achievements and Performance**
The Congregation has an average Sunday attendance of 240 adults; The Monday Fellowship (37); Sunday School (6).
Many of the other organisations raise money for numerous charities, local, national and international. Each year the congregation raises money for many local and national charities. The combined figure raised for charities in the year 2025 was £12,103 against a figure of just over £9,000 last year.
**Ayr: St Columba Church of Scotland Trustees’ Annual Report (continued) Year ended 31 December 2025**
**2**
## **Financial Review**
## **Summary**
In 2025, the net expenditure before gains and losses on investments was £14,158 (2024 net expenditure was £84,218). The gain on revaluation of investments at 31 December 2025 generated an unrealised gain of £33,403 resulting in net income in 2025 of £19,245. In 2024, the gains on investments reduced the net expenditure to £49,126.
As a consequence, the net current assets rose to £621,113 at 31 December 2025 (£601,868 at 31 December 2024).
In 2024 there was considerable expenditure on two items. Firstly the boilers in the church were replaced at a significant cost. This cost was partially offset by the receipt of funds from the Church of Scotland Trustees of monies attributable to Ayr St Columba and also by the recovery of VAT on the cost of the boilers. Secondly, higher costs occurred in cleaning, materials & laundry and professional fees following the resolution of an employment issue at Lochside to allow progress of the Presbytery Plan.
## **Income**
Offerings, including the tax recovered on gift aid, fell from £194,325 in 2024 to £189,095 in 2025. This is a reduction of 2.7% reflecting the reducing number of members in the congregation.
## **Costs**
Following agreement by the Session there is an agreed contribution to Abbas Rest of £2,000. Abbas Rest supports orphans and their families in Chiringa, Malawi. This agreement has been made for two years.
Ayr St Columba has been "in vacancy" throughout 2025. The Giving to Grow Contributions have continued on the same basis; this funding covers the cost of a minister locally. In the times of a vacancy funding is available to meet the cost of a locum and the costs of pulpit fees. There has been no locum appointed; pulpit fees have been recovered. The vacancy results in no Manse Council Tax or Minister's travelling and telephone expenses. There are costs in ensuring the manse is maintained in good condition; these are reported within Other Expenses.
During 2025 the property at Chalmers Road became vacant. The opportunity was taken to make some improvements by painting and replacing carpets; in addition rotting joists and floorboards needed to be replaced. Fortunately, there was only a short gap between the tenancies.
**Ayr: St Columba Church of Scotland Trustees’ Annual Report (continued) Year ended 31 December 2025**
**3**
## **Financial Review (contd.)**
## **Investment Policy and Performance**
Our investment objectives are the preservation of capital whilst providing consistent income. The funds are held in the Church of Scotland Investors Trust split between the Growth Fund and the Income Fund. The Trustees of the Investors Trust appoint reputable Fund managers to manage both Funds on their behalf. During 2025 the management of the Growth Fund transferred to a combination of Wellington Management and M&G from Newton Investment Management.
In 2025, our investments showed an unrealised profit of £33,403.
The Investors Trust has advised that in the year to September 2025, the Growth Fund, managed by Newton Investment Management, delivered a return of 10.8%, compared to the benchmark against which the Fund's performance is compared of 14.5%. It should be noted that the global geopolitical and economic backdrop remains volatile and uncertain. Stock markets generally performed well in 2025 despite the market falls in April in response to the announcement of substantial tariffs on goods imported to the USA.
The Income Fund has continued to deliver returns over the long term which are better than the benchmark against which the Income Fund is measured. In the year to 30th September 2025 the return was 7.58% which outperformed its benchmark return of 3.70%.
## **Risk Management**
Recent years have seen a general reduction in church attendance across the country. We have moved to a single service on Sunday mornings in order to retain a busy church environment which encourages good attendance. The longer term risks are a) the lack of young members resulting in an ageing congregation and b) the move of the Church to the periphery of community life. We will use our Business Committee to develop goals and objectives to address these risks.
In response to the national decline in church attendance, the Church of Scotland is engaged in a programme which will eventually lead to churches being united thus reducing both the number of small congregations and the number of buildings. The plan is designed to result in new charges which will be viable for the foreseeable future.
## **Reserves Policy**
It is the Trustees’ policy to be prudent in the holding of reserves. At the year end the Church held Unrestricted funds of £617,793 of which the following are designated, £80,897 for the Fabric Fund (the Trustees are aware of the need to maintain the buildings to the highest standard and, as future requirements cannot be forecast accurately, in their opinion this is a realistic amount), £5,064 for the benefit of young musicians, £5,367 for deserving causes, £775 for providing flowers to the over 80s, £1,039 for future organ recital costs and an overall total of £1,172 for Church organisations. The remaining balance of £523,479 funding still represents approximately 24 current months' general expenditure and allows the flexibility to use it if a worthwhile and essential cause is identified.
The Church also held Restricted Funds totalling £3,320 in respect of the Flower Fund, Revd W Christman Memorial Fund and Defibrillator Fund which have been provided for the purposes specified in Note 14.
**Ayr: St Columba Church of Scotland Trustees’ Annual Report (continued) Year ended 31 December 2025**
**4**
## **Financial Review (contd.)**
## **Structure, Governance and Management**
The congregation is a registered charity, number SC014338 and is administered in accordance with the terms of the Deed of Constitution (Unitary Form) and is subject to the Acts and Regulations of the General Assembly of the Church of Scotland.
Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. Following the resignation of our Minister, we are currently seeking a new Minister who will be elected by the Congregation.
The Kirk Session which meets six times a year is responsible for spiritual and temporal affairs within the church and has set up several committees, each of which has designated responsibilities and makes regular reports to the Kirk Session
**Ayr: St Columba Church of Scotland Trustees’ Annual Report (continued) Year ended 31 December 2025**
**5**
## **Reference and Administrative Information**
## **Trustees**
## **Kirk Session**
John Ballantyne Sarah Gow Duncan McCallum Irene Bartholomew Scott Gow Jack McConnachie Robert Bartholomew Alan Hawthorn Iain McCrae Dorothy Bone Iris Hodgson William McCulloch Jo Bruce Anne Hope Iain McFadzean Iain Campbell Iain Hope Alan McHarg Wendy Campbell Maureen Howie Alan McKinlay Laraine Christian James Hume Christine McLaughlin Alex Connell Dr Helen Hunter Derek McNish Robert Cowan Jane Hunter Millie McNish John Crone James Hunter Alec Mooney Ron Currie Linda Hunter Carol Morrison Annette Cuthbert Matthew Hynes Nancy Mortimer Hope Docherty David Inglis Millar Muir Margaret Doncaster Margaret Johnston Jane Murnin John Eaglesham Christina Kennedy Ann Naismith John Ferguson Janette Leishman Pamela Naylor Keith Fullerton Peter G Macdonald George Park Maureen Fullerton Virginia Mackenzie Janice Paterson Gavin Gemmell Nan Mackie Harry Peters
Norman Reid Stuart Reid Graeme Savage Susan Scott Linda Smith Robert Smith Hazel Steele John Stewart Alastair Swan Anne Swan Terry Swinn Isobel Sutherland Fiona Taylor George Templeton Gillian Watson Robert White Michael Whiteford Muriel Wilson Sandra Wylie
## **Appointments during the Period:**
Linda Smith Admitted 09/09/2025 Robert Smith Admitted 09/09/2025
## **Terminations during the Period**
Morag McPherson Resigned 01/02/2025 Andrew Muirhead Resigned 23/05/2025 David Campbell Resigned 09/09/2025 Bryce Hartshorn Retired 31/12/2025 Sheena Stewart Retired 31/12/2025
**Ayr: St Columba Church of Scotland**
**6**
**Trustees’ Annual Report (continued)**
**Year ended 31 December 2025**
## **Reference and Administrative Information**
## **Principal Office-**
Session Clerk: Robert Bartholomew Church Treasurer: Sharon Lindsay
## **Principal Office**
Carrick Park Ayr KA7 2SL
## **Independent Examiner**
Marguerite B Roos Member of the Institute of Chartered Accountants of Scotland Galbraith Pritchards Chartered Accountants 20 Barns Street, Ayr, KA7 1XA
## **Bankers**
Royal Bank of Scotland 30 Sandgate Ayr KA7 1BY
**Ayr: St Columba Church of Scotland Trustees’ Annual Report (continued) Year ended 31 December 2025**
**7**
## **Trustees’ Responsibilities in Relation to the Financial Statements**
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the method and principles in the applicable Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the Trustees and signed on their behalf,
**R Bartholomew - Session Clerk 24 March 2026**
**8**
## **Ayr: St Columba Church of Scotland Independent Examiner’s Report to the Trustees of Ayr St Columba Church Year ended 31 December 2025**
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 8 to 21.
## **Respective responsibilities of trustees 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 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) 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 (as amended). An examination includes a 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 (as amended), and
- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) 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.
Marguerite B Roos Member of the Institute of Chartered Accountants of Scotland Galbraith Pritchards Chartered Accountants 20 Barns Street, Ayr, KA7 1XA
## **30 March 2026**
## **Ayr: St Columba Church of Scotland**
## **Statement of Financial Activities Year ended 31 December 2025**
|||**Unrestricted**|**Restricted**|**Endowment**||**Unrestricted**|**Restricted**|**Endowment**||
|---|---|---|---|---|---|---|---|---|---|
||**Note**|**Funds**|**Funds**|**Funds**|**Total**|**Funds**|**Funds**|**Funds**|**Total**|
|||**2025**|**2025**|**2025**|**2025**|**2024**|**2024**|**2024**|**2024**|
|||**£**|**£**|**£**|**£**|**£**|**£**|**£**|**£**|
|**Income and endowments from:**|**Note**|||||||||
|Donations and legacies|**1**|202,806|3,018|-|205,824|208,466|3,215|-|211,681|
|Charitable activities|**2**|1,182|-|-|1,182|1,402|-|-|1,402|
|Other trading activities|**3**|15,345|-|-|15,345|13,500|-|-|13,500|
|Investments|**4**|18,746|-|-|18,746|20,990|-|-|20,990|
|Other|**5**|8,105|-|-|8,105|43,244|-|-|43,244|
|**Total income**||246,184|3,018|-|249,202|287,602|3,215|-|290,817|
|**Expenditure on:**|**6**|||||||||
|Raising funds||352|-|-|352|335|-|-|335|
|Charitable activities||259,446|3,562|-|263,008|371,169|3,531|-|374,700|
|**Total expenditure**||259,798|3,562|-|263,360|371,504|3,531|-|375,035|
|**Net income/(expenditure) before**
**and losses on investments**|**gains**|(13,614)|(544)|-|(14,158)|(83,902)|(316)|-|(84,218)|
|Net gains/(losses) on investments||33,403|-|-|33,403|35,092|-|-|35,092|
|**Net income/(expenditure)**||19,789|(544)|-|19,245|(48,810)|(316)|-|(49,126)|
|Transfers between Funds||-|-|-|-|-|-|-|-|
|**Net movement in funds**||19,789|(544)|-|19,245|(48,810)|(316)|-|(49,126)|
|**Reconciliation of funds:**||||||||||
|Total funds brought forward||598,004|3,864|-|601,868|646,814|4,180|-|650,994|
|**Total funds carried forward**||**617,793**|**3,320**|-|**621,113**|**598,004**|**3,864**|**-**|**601,868**|
**10**
## **Ayr: St Columba Church of Scotland Balance Sheet at 31 December 2025**
|**Funds**
**2025**
**Note**
**£**
**10**
581,203
581,203
**11**
11,905
40,577
52,482
**12**
15,892
36,590
Creditors falling due after more
than one year
-
617,793
-
-
617,793
**14**
617,793
Investments
**Total Fixed Assets**
**Current Assets**
Debtors
**Total charity funds**
Creditors falling due within one year
Restricted income funds
**Unrestricted**
Unrestricted income funds
**The funds of the charity:**
**Net Assets**
Endowment funds
**Liabilities**
Cash at bank and in hand
**Fixed Assets:**
**Net Current Assets**
**Total Current Assets**|**Restricted**
**Funds**
**2025**
**£**
-
-
-
3,320
3,320
-
3,320
-
3,320
-
3,320
-
3,320|**Endowment**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2025**
**£**
581,203
581,203
11,905
43,897
55,802
15,892
39,910
-
621,113
-
3,320
617,793
621,113|**Total**
**Funds**
**2024**
**£**
547,800|
|---|---|---|---|---|
|||||547,800|
|||||9,437
63,782|
|||||73,219|
|||||19,151|
|||||54,068|
|||||-|
|||||601,868|
|||||-
3,864
598,004|
|||||601,868|
The accounts were approved by the trustees on 24 March 2026 and signed on their behalf by:
R Bartholomew - Session Clerk
Alan McKinlay
**Ayr: St Columba Church of Scotland Year ended 31 December 2025**
**11**
## **Accounting Policies**
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) effective from 1 January 2019 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Fund accounting**
Funds are classified as either restricted funds or unrestricted funds, defined as follows.
Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity. Endowment funds are funds which have been given on the condition that the original capital sum is not reduced, but the income there from is used for the purpose defined in accordance with the objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the trustees for a particular purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the trustees’ discretion to apply the fund.
## **Incoming resources**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
## **Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is 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 receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised as expenditure in the period of receipt.
## **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
**12**
## **Ayr: St Columba Church of Scotland Year ended 31 December 2025**
## **Fixed Assets**
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church, halls and manse, vested in the Church of Scotland General Trustees. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the Statement of Financial Activities in the period in which the liability arises.
All tangible fixed assets costing in excess of £30,000 having a value to the charity greater than one year, other than those acquired for specific purposes, are capitalised. Depreciation is provided on a straight-line basis to write off the cost or initial value, less residual value, of tangible fixed assets over their estimated useful lives.
## **Investments**
Fixed asset investments are stated at market value at the balance sheet date. Unrealised gains and losses represent the difference between the market value at the beginning and end of the financial year or, if purchased in the year, the difference between cost and market value at the end of the year. Realised gains and losses represent the difference between the proceeds on disposal and the original purchase cost.
## **Taxation**
Ayr St Columba Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to taxation on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable input VAT.
## **Ayr: St Columba Church of Scotland**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
|**1 Donations and Legacies**
Offerings - WFO Scheme (non Gift Aid)
- Gift Aid Donations
- Ordinary Offerings (Open Plate)
Tax Recovered on Gift Aid
Legacies
Other Offerings, Donations, Gift Days, etc
Income (Church Organisations)
**2 Income from Charitable Activities**
Weddings and Funerals
Coffee Mornings etc
Life and Work
**3 Income from Other Trading Activities**
Hall Hire
Rent Received
**4 Investment Income**
Dividends Received
Deposit Interest
**5 Other Income**
VAT Refund re Listed Buildings
Miscellaneous Grants
Funds from General Trustees
Sundry Receipts
**Total Income**|**Unrestricted**
**Funds**
**2025**
**£**
15,166
128,860
12,854
32,200
5,000
2,095
6,631
202,806
923
-
259
1,182
870
14,475
15,345
18,087
659
18,746
766
-
5,100
2,239
8,105
**246,184**|**Restricted**
**Funds**
**2025**
**£**
-
-
-
15
-
60
2,943
3,018
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**3,018**|**Endowment**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**Total**
**2025**
**£**
15,166
128,860
12,854
32,215
5,000
2,155
9,574
205,824
923
-
259
1,182
870
14,475
15,345
18,087
659
18,746
766
-
5,100
2,239
8,105
**249,202**|**Unrestricted**
**Funds**
**2024**
**£**
14,038
135,601
10,786
33,855
3,250
1,805
9,131
208,466
979
-
423
1,402
-
13,500
13,500
20,137
853
20,990
16,032
-
26,957
255
43,244
**287,602**|**Restricted**
**Funds**
**2024**
**£**
-
-
-
45
-
180
2,990
3,215
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**3,215**|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**Total**
**2024**
**£**
14,038
135,601
10,786
33,900
3,250
1,985
12,121|
|---|---|---|---|---|---|---|---|---|
|||||||||211,681|
|||||||||979
-
423|
|||||||||1,402|
|||||||||-
13,500|
|||||||||13,500|
|||||||||20,137
853|
|||||||||20,990|
|||||||||16,032
-
26,957
255|
|||||||||43,244|
||||||||||
|||||||||**290,817**|
## **Ayr: St Columba Church of Scotland**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
|**6 Analysis of Expenditure**
**Raising Funds**
Offering Envelopes
**Charitable Activities**
**National Ministry and Mission and Wider Work**
Giving to Grow Contributions
Abbas Rest
Presbytery Dues
**Local Staffing Costs**
Organist's Salary and Supply
Other Salaries, National Insurance and Pensions
Associate Ministers' Honorarium
Minister's Travelling Expenses
Minister's Telephone and Other Expenses
Associate/Assistant Minister's Expenses
Pulpit Supply
**Buildings Costs**
Fabric Repairs and Maintenance
Heating and Lighting
Insurance
Manse Council Tax
Cleaning Materials and Laundry
Water Services|**Unrestricted**
**Funds**
**2025**
**£**
352
352
116,499
2,000
4,605
123,104
16,458
34,879
5,940
-
-
677
5,300
63,254
5,411
12,588
8,630
1,742
923
2,460
31,754|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Endowment**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2025**
**£**
352
352
116,499
2,000
4,605
123,104
16,458
34,879
5,940
-
-
677
5,300
63,254
5,411
12,588
8,630
1,742
923
2,460
31,754|**Unrestricted**
**Funds**
**2024**
**£**
335
335
120,684
-
4,569
125,253
15,296
33,607
5,680
2,497
908
737
5,700
64,425
99,589
12,328
7,823
3,770
8,459
2,310
134,279|**Restricted**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Endowment**
**Funds**
**Total**
**2024**
**2024**
**£**
**£**
-
335
-
335
-
120,684
-
-
-
4,569
-
125,253
-
15,296
-
33,607
-
5,680
-
2,497
-
908
-
737
-
5,700
-
64,425
-
99,589
-
12,328
-
7,823
-
3,770
-
8,459
-
2,310
-
134,279|
|---|---|---|---|---|---|---|---|
## **Ayr: St Columba Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2025**
|**6 Analysis of Expenditure**
**Other Local Costs**
Telephone
Stationery
Equipment Renewal and Repairs
Costs (Church Organisations)
Donations to Charities (Church Organisations)
Flowers and Floral Materials
Life and Work
Publicity and Advertising
Organ and Piano Maintenance
Benevolent and Hospitality
Rental Commission and Marketing Fees
Other Expenses
Professional Fees
Independent Examiner's fee
**Total**|**Unrestricted**
**Funds**
**2025**
**£**
1,142
4,658
960
1,616
4,700
1,517
350
2,395
1,930
752
11,815
6,965
672
1,862
41,334
**259,446**|**Restricted**
**Funds**
**2025**
**£**
-
-
-
52
-
3,510
-
-
-
-
-
-
-
-
3,562
**3,562**|**Endowment**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**Total**
**2025**
**£**
1,142
4,658
960
1,668
4,700
5,027
350
2,395
1,930
752
11,815
6,965
672
1,862
44,896
**263,008**|**Unrestricted**
**Funds**
**2024**
**£**
2,036
4,200
3,080
3,532
6,352
1,532
553
2,890
2,517
1,300
2,907
12,509
2,054
1,750
47,212
**371,169**|**Restricted**
**Funds**
**2024**
**£**
-
-
220
-
-
3,311
-
-
-
-
-
-
-
-
3,531
**3,531**|**Endowment**
**Funds**
**2024**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**-**|**Total**
**2024**
**£**
2,036
4,200
3,300
3,532
6,352
4,843
553
2,890
2,517
1,300
2,907
12,509
2,054
1,750|
|---|---|---|---|---|---|---|---|---|
|||||||||50,743|
||||||||||
|||||||||**374,700**|
Support costs have not been separately identified as the trustees consider there is only one charitable activity. Therefore support costs relate wholly to that activity and have not been separately identified.
**16**
**Ayr: St Columba Church of Scotland**
## **Notes forming part of the financial statements for the year ended 31 December 2025**
|**7**
**Staff costs and numbers**
Salaries and wages
Social security costs
Total|**2025**
**2024**
**£**
**£**
51,337
48,903
-
-
51,337
48,903|
|---|---|
The average number of employees during the year was as follows:
|Administration
Music staff
Premises maintenance|**2025**
**2024**
**Number**
**Number**
1
1
1
1
3
4
5
6|
|---|---|
No employee had employee benefits in excess of £50,000 (2024 NIL)
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend in fifth and subsequent years was £39,856.
## **8 Trustee Remuneration and Related Party Transactions**
No trustee has received reimbursement of expenses during 2025. Mrs I Bartholomew, Mr J Stewart and Mr M Hynes, who are members of the Kirk Session, received respectively £11,133 as Secretary, £10,850 as Beadle and Church Officer and £14,065 as Director of Music.
During the year a total of £46,618 was donated to the congregation by trustees.
## **9 Volunteers**
In common with all congregations of the Church of Scotland the congregation benefits from the contribution made by volunteers who give their time and talents willingly for the benefit of the Church. The areas of congregational life which rely on the contribution of volunteers are many and varied and much of the activity would be unable to continue were it not for the commitment shown.
**17**
**Ayr: St Columba Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2025**
## **10 Investments**
|Market value at 31 December 2024
Additions
Disposals
Realised gain / (loss) on investments
Unrealised gain / (loss) on investments
Market value at 31 December 2025
Investments at cost|**2025**
**£**
547,800
-
-
-
33,403
581,203
456,603|**2024**
**£**
602,720
-
(90,012)
20,746
14,346|
|---|---|---|
|||547,800|
|||456,603|
The following investments are held:
Holdings in the Church of Scotland Investors Trust Growth and Income Funds
## **11 Debtors**
|Gift Aid Tax Refund Due
Insurance prepayment
Sundry Debtor
**12 Creditors**
Pension Fund
Presbytery Dues
Pulpit Supply
Heat and Light
Miscellaneous
Independent Examiner's fee
Professional Fees|**2025**
**£**
10,039
1,866
-
11,905
**2025**
**£**
90
4,500
-
1,989
7,453
1,860
-
15,892|**2024**
**£**
8,138
1,299
-|
|---|---|---|
|||9,437|
|||**2024**
**£**
87
4,600
100
2,356
10,258
1,750
-|
|||19,151|
## **13 Analysis of Net Assets Among Funds**
|Investments
Current Assets
Current Liabilities
**Net assets at 31 Dec 2025**|**General**
**£**
486,889
52,482
(15,892)
523,479|**Designated**
**£**
94,314
-
-
94,314|**Restricted Endowment**
**Total**
**£**
**£**
**£**
-
-
581,203
3,320
-
55,802
-
-
(15,892)
3,320
-
621,113|
|---|---|---|---|
**18**
**Ayr: St Columba Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2025**
## **14 Movements in Funds**
|**At 1 January**
**2025**
**£**
**Restricted funds**
Flower Fund
1,085
Revd W Christman Memorial Fund
1,451
Defibrillator Fund
1,328
3,864
**Unrestricted funds**
**General Funds**
General Fund
365,426
Mrs Evelyn McLachlan Memorial Fund
10,242
Mr Robert McConnell Memorial Fund
4,852
Mr Sidney Leslie Memorial Fund
8,704
Revd Effie Campbell Memorial Fund
1,468
Mrs Freda Joyce Auty Memorial Fund
1,473
Miss Mary G Goldie Memorial Fund
5,855
Miss Jean Torrance Semple Memorial Fund
43,510
Miss Lorna Hyslop Fund
1,500
Mrs EA Cowell Fund
500
Mrs CG Smith Fund
4,847
Miss MH McColm Memorial Fund
10,000
Mrs Annie C Wilson M
2,000
Mr Ronald Brash Memorial Fund
2,326
Mr John Lynch Fund
1,264
Mrs Margaret McGettigan Memorial Fund
4,516
Mr Bill Ritchie OBE Fund
1,852
Mr David Savala Fund
3,101
Miss Sheena Struthers Fund
30,000
Mrs Sarah Bryden Fund
500
503,936
**Designated Funds**
Fabric Fund
80,897
LR Thornton Fund
5,064
Benevolent Fund
5,367
Over 80s Flower Fund
307
Organ Recital Fund
1,039
Monday Fellowship Fund
650
Sunday School Fund
373
Keep Fit Group Fund
120
Oasis Cafe Fund
251
94,068
**Total funds**
601,868|**Incoming**
**Resources**
**£**
2,943
75
-
3,018
272,957
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
272,957
-
-
47
-
906
-
1,723
3,954
6,630
282,605|**Outgoing**
**Resources**
**£**
(3,562)
-
-
(3,562)
(251,964)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(251,964)
-
-
(1,779)
-
(719)
-
(1,431)
(3,905)
(7,834)
(263,360)|**Transfers**
**£**
-
-
-
-
(1,450)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(1,450)
-
-
-
2,200
-
(150)
-
(300)
(300)
1,450
-|**2025**
**£**
**At 31 Dec**|
|---|---|---|---|---|
|||||466
1,526
1,328|
|||||3,320|
|||||384,969
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|
|||||523,479|
|||||80,897
5,064
5,367
775
1,039
687
373
112
-|
|||||94,314|
||||||
|||||621,113|
**19**
## **Ayr: St Columba Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2025**
## **14 Movements in Funds continued**
|**At 1 January**
**2024**
**£**
**Restricted funds**
Flower Fund
1,406
Revd W Christman Memorial Fund
1,226
Defibrillator Fund
1,548
4,180
**Unrestricted funds**
**General Funds**
General Fund
358,699
Mrs Evelyn McLachlan Memorial Fund
10,242
Mr Robert McConnell Memorial Fund
4,852
Mr Sidney Leslie Memorial Fund
8,704
Revd Effie Campbell Memorial Fund
1,468
Mrs Freda Joyce Auty Memorial Fund
1,522
Miss Mary G Goldie Memorial Fund
5,855
Miss Jean Torrance Semple Memorial Fund
43,510
Miss Lorna Hyslop Fund
1,500
Mrs EA Cowell Fund
500
Mrs CG Smith Fund
4,847
Miss MH McColm Memorial Fund
10,000
Mrs Annie C Wilson M
2,000
Mr Ronald Brash Memorial Fund
2,326
Mr John Lynch Fund
1,264
Mrs Margaret McGettigan Memorial Fund
4,516
Mr Bill Ritchie OBE Fund
1,852
Mr David Savala Fund
3,101
Miss Sheena Struthers Fund
30,000
Mrs Sarah Bryden Fund
500
497,258
**Designated Funds**
Fabric Fund
134,499
LR Thornton Fund
5,064
Benevolent Fund
5,367
Over 80s Flower Fund
842
Organ Recital Fund
1,039
Monday Fellowship Fund
348
Sunday School Fund
373
Guild Fund
1,599
Keep Fit Group Fund
74
Oasis Cafe Fund
351
149,556
**Total funds**
650,994|**Incoming**
**Resources**
**£**
2,990
225
-
3,215
272,044
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
272,044
41,519
-
-
15
-
754
252
501
1,488
6,121
50,650
325,909|**Outgoing**
**Resources**
**£**
(3,311)
-
(220)
(3,531)
(264,917)
-
-
-
-
(49)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(264,966)
(95,121)
-
-
(1,750)
-
(352)
(252)
(2,100)
(1,142)
(5,821)
(106,538)
(375,035)|**Transfers**
**£**
-
-
-
-
(400)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(400)
-
-
-
1,200
-
(100)
-
-
(300)
(400)
400
-|**2024**
**£**
**At 31 Dec**|
|---|---|---|---|---|
|||||1,085
1,451
1,328|
|||||3,864|
|||||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|
|||||503,936|
|||||80,897
5,064
5,367
307
1,039
650
373
-
120
251|
|||||94,068|
||||||
|||||601,868|
**20**
**Ayr: St Columba Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2025**
## **14 Movements in Funds continued**
## **Purposes of Restricted Funds**
Flower Fund: This fund provides flowers for display during services of worship and for distribution to congregation members.
Revd W Christman Memorial Fund: This is a fund to be used for the benefit of young people
Defibrillator Fund: This is a fund to purchase and maintain defibrillators in the Church buildings
## **Purposes of Designated Funds**
Fabric Fund: The Trustees have set aside funds for the maintenance of the church property LR Thornton Fund: The Trustees have set aside funds for the teaching of pipe organ playing to young people Benevolent Fund: The Trustees have set aside funds for the benefit of deserving causes within the congregation and parish Equipment Fund: The Trustees have set aside funds for the replacement of office equipment Over 80s Flower Fund: The Trustees have set aside funds for the provision of flowers to the over 80s Organ Recital Fund: The Trustees have set aside funds to meet costs of future organ recitals
Monday Fellowship Fund: The Trustees have set aside funds for the use of the Men's Association Sunday School Fund: The Trustees have set aside funds for the use of the Sunday School
ASC Keep Fit Fund: The Trustees have set aside funds for the Fitness with Friends Fund
Oasis Cafe Fund: The Trustees have set aside funds for the use of the Oasis Cafe
## **15 Collections for Third Parties**
In addition to the income recorded in the accounts, the following income from Special Collections, Donations and Fund raising events for special purposes was received and disbursed during the year to other charities.
|**Harvest collections:**
South Ayrshire Foodbank
Abbas Rest
**Other collections:**
Myanmar Earthquake Appeal
Christian Aid
UNICEF - Children of Gaza
The Night Before Christmas Appeal
Ayrshire Cancer Support
Crisis Scotland
Harbour Ayrshire
**Charitable donations:**
Mary's Meals
Dayr to Sing (20p's in the Pews)|**2025**
**£**
1,500
-
1,000
700
760
400
860
860
-
871
-
6,951|**2024**
**£**
-
700
-
700
-
-
-
-
900
471
202|
|---|---|---|
|||2,973|
**21**
## **Ayr: St Columba Church of Scotland Notes forming part of the financial statements for the year ended 31 December 2025**
## **15 Collections for Third Parties (continued)**
The following income recorded in the accounts from Special Collections, Donations and Fund raising events for special purposes of Church organisations was received and disbursed during the year to other charities.
|**The Guild**
Abbas Rest
Church of Scotland Crossreach
Glasgow City Mission
**Monday Fellowship**
Whiteleys Retreat
Ayrshire Cancer Support
Commonwealth Graves
Scottish Wildlife Trust
Ayrshire Hospice
Erskine Charity
Tenovus Scotland
**Keep Fit Group**
Ayr/Prestwick Street Pastors
Honeypot Children's Charity
Ayrshire Cancer Support
Motor Neurone Disease
The Night Before Christmas Appeal
RNLI
**Sunday School**
South Ayrshire Befriending Project
Whiteleys Retreat
**Oasis Cafe**
Beatson Cancer Charity
South Ayrshire School Clothing Bank
Dementia Arts Trust
Blood Cancer UK
Beautiful In and Out
Anthony Nolan Trust
Doing It For Daniel Foundation
Endometriosis Scotland
Aoifes Sensory Bus
The Night Before Christmas Appeal
Ayrshire Cancer Support
Cycling without Age (Ayr)
Crohn's and Colitis Uk Ayrshire
Menstrual Health Project|**2025**
**£**
-
-
-
150
150
150
150
-
-
-
500
500
-
-
-
-
452
-
400
-
400
300
-
-
400
600
-
-
600
-
400
-
5,152|**2024**
**£**
200
100
200
-
-
-
-
100
100
100
-
-
350
-
-
350
-
252
-
800
400
-
350
350
400
-
400
400
400
350
350
400|
|---|---|---|
|||6,352|
**22**
**Ayr: St Columba Church of Scotland**
## **Scottish Charity Number: SC014338**
## **APPENDIX**
## **FUNDS HELD ON BEHALF OF THE CONGREGATION**
## **BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES**
|**CAPITAL ACCOUNT**
**REVENUE ACCOUNT**
**TEMPORARY FUNDS**
Credit Balances held at 31 December 2025 at cost
Market Value of Balances at 31 December 2025
Credit Balance at 31 December 2025|**2025**
**£**
-
-
626|**2024**
**£**
-
-|
|---|---|---|
|||602|
||||
|Debit Balance at 31 December 2025|-|-|