## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |||Unrestricted|nesttict€d|Endosment||Unrcstricted|Roetricted|Endowment|Endowment|| |---|---|---|---|---|---|---|---|---|---|---| ||||Funda|FundsI|TOTAL||Funda|Funds||TOTAL| |||2025|2025|2025I|2025|2024|2024||2024|2024| |INCOIIIINGRESOURCES||||||||||| |IncomingResources&om generatedfunds||||||||||| |Voluntaryincome|NoteI|84,232|||u,232|56,398||||s6,398| |Artivitiesforgeneratingfunds|Note2|t4,219|5,431||19,650|tt,874|8,259|||20,133| |Investmentincome|Note3|4,292|2,038|462|6,792|625|296||67|988| |IncomingReaourcesCharity Activitieg|Notz4|70|||70|166||||166| |Otherincomi-ug resources
TOTAL INCOMINGRESOIIRCES|Note5|r02,813|7,469|162|1r0.744|
69,063|8,555||67|77,685| |RESOURCES EXPENDED|Note6|||||||||| |Costs ofgenerating funds||203|||203|198||||198| |Charitableactivities||109.r57|2,868|162|r12,487|r23,6r5|2,54r||350|126,506| |TOTAIRESOURCESEXPENDEI)||109.360|2,868|462|112,690123,813||2,541||
350|126,704| |NetlocoEinr/Outpoinqresources b€foretrapsfers||6,54i|4.601||1,946|54.750|6.014|||49.0r9| |Tranefers betweenfundr||||||||||| |NetIncoming/ Outgoingre8ources befor€other||6,U7|4,601||1,946|54,750|6,014||283|49,019| |recognieedgaioaandlo88€8||||||||||| |Gainonre-valuationofinvestments||8,140|3,865||12,880|9,702|4,605||1,O44|15,351| |Netmovementinfunds||1,593|8,466|875|10,934|45,048|10,619||761|33.668| |TotalFundsbrought forward
TotalFundsCarried Forward||478,917
480,510|171,308
179,774|17,583
18,458|667.808
678.742|523,96s
478,917|160,689
171,308|||17,583
16,822|667.808
701.37-6| ## ## |FixedAssets|||||| |---|---|---|---|---|---| |||||2025|2024| |TangibleFixed Assets
Investments||8I||522.500
136,816|522,500
123.937| |||||659,316|646,437| |CurrentAssets|||||| |Debtors
Ilan-k Currenl Actount||10|9.998
r3,904||I,525
r7,839| |Creditors||||23,902|27 764| |Fallingduewithinoneyear||ll||4,476|6,391| |NETCT-IRRENTASSEIS||||19,426|21,373| |NETASSETS|||||| |||||678.742|667.810| |Unrestricted Funds|||||| |General Funds
DesienatedFund
DesimatedFund
DesienatedFund|Fabric
Guild
Sunday School|rk|Minus|84,087
43,2tt
r,381
6
520,000|85,246
42,729
1,431
6
520,000| |RestrictedFunds
Endowment Funds
FUNDS||||480.511
)79.774
18.457|478,920
r21.308
17,582| |"OTAL||||678,742|667.810| ## ## ## ## ## ## ## ## ## ## |PAGETO||UDr€stricted|Re3tricted|Endo!*mont|Endo!*mont|Unrestricted|Unrestricted|Reatricted|Endowment||| |---|---|---|---|---|---|---|---|---|---|---|---| |NotesforEinspartof thefinancialstatement8||Ceneral|Fundg|Funds||TOTAL
(leneral||Funds|Funds||TOTAL| |For theyearendedSlstDecember 2025||2025|2025||2025|2025|2024|2024|2024||2024| |1|Voluntaw hcome||||||||||| ||Offerings
TaxrecoveredonGiftAid|45,638
7,677||||45,638
7,677|41,998
8,740||||41,998
8,740| ||Legacies|25,000||||25,000|1,000||||1,000| ||Organisations
Endowment Income|3,037
462||||3,037
$2|2,657
350||||2,657
350| ||Other'Donationsetc|2,418
u,232||||2,4't8
u,232|1,653
56,398||||'1 653
56,398| |2|Activitiesforeeneratingfunds||||||||||| ||Regularfund-raisingactivities||||||||||| ||Use ofpremises
Other|14.219|5,431|||1s,6so||11,874|8,259|||20.133| |||14.219|5,431|||19,650|
11,874|8,259|||20,133| |3|Investmentlncome||||||||||| |||||||||||I|| ||DividendsReceived|4,292|2,038||462|6,792||625|296|67||988| |||4,292|2,038||462|6,792|625|296|67||988| |4|lucominsResourceeftrm||||||||||| ||Charitablo Activitio8||||||||||| ||Others|70||||70|166||||166| |||70||||70|166||||tt)o| |5|OtherIncomingResources||||||||||| ||TOTAI-S|102,813|7,469|||
4s2|'t10,744|69,063|8,555|67||77,685| ## |Notesformitqpartof thefnancialstatemetrts|Unre6trict€d
General
2025|Rest.icted
Funds
2025|Endowment
Funds
2025|TOTAL
2025|Unr€strictod
Gensral
2024|In""t.a"a
lFundr
2024|llndowment
Funds
2024|TOTAL
2024| |---|---|---|---|---|---|---|---|---| |Costs ofeeneratinefunals||||||||| |OfferingEnvelopes
CharitebleActiyiti€.|203
203|||203
203|198
198|||198
198| |ChurchofScotland."GivingtoGrow.
Presbytery Dues
Minister'sExpenses
PulpitSupply
OtlerSalaryCoets
FabricRepairs&Maintenance
CouncilTax
OtherBuildingscosts
Telephone,Stationery,Brn}charges etc
Organ&Music
Indepeudent Exe'niner'sFees
OtherE:rpenses
JL2411126OSCRACCOUNTSzO2s|s8,905
1,056
6,309
600
18,427
12,245
5,658
16,663
3,035
5,383
78
120
109.157
r09.360|2,868
2,868
2,868|462
162
462|38,905
1,056
6,309
600
18,427
't2,245
5,658
16,663
3,035
5,383
756
3,450
112,487
1r2,690|38,567
978
6,141
800
17,W
28,642
5,245
19,634
2,782
'1,680
720
580
123,615
123,813|2,U1
2,54r
2,541|350
350
350|38,567
978
6,141
800
17,W
28,642
5,245
19,634
2,782
1,680
720
3,471
126,506
126.704| ## ## |oftaqloets_&-llqnqlcrs|2025I|2024t| |---|---|---| |Salaries&Wages
SocialSecurityCosts|18,427|17,846| ||t8.427|17.846| |Theaveragenumberof employeesduring the|year,based onaheadcount,|| |wasasfollows:||| |Mi.nisterial Support|?,92b
0|2024
0| |Administration
MusicStaf|0.6
1|0.6
1| |PremisesMaint€nance|1.5|1.6| |||3| ## ## ## ## |Tanr.ible FixedAssets||| |---|---|---| |||Lrrildilggcla| |At Valuatron
M,-;;ffi4;iaDrive,Ayr.|2025
400,000|2024
400,000| |Kirkhouse.Blackfriars'Walk, Ayr.|120.000|120,000| |Atbookvalue||| |Sessionfield|2,500|2,500| ||@|522,500| |Ilnvestments||| |---|---|---| ||2025|2024| |Markclvalucat3lDaccmber2024|123.936|130,355| |Increaeeinvaluo oflnvesthenls|r2,880|6,419| |Markelvalueat3lDccember2026|136.8r6|123,936| ||VALUE|VALUE| |---|---|---| |Thefollowing investmentsareheld|3111212025|31n?,2024| |Unit Trusts:||| |2100units M&GCharifundIncome Fund|16.278|30,920| |Others-Listed||| |509OrdinaryCompass|r2,033|13,550| |200OrdinaryAstra Zeneca|27,580|20.936| |927Ordinary Natw€st Group|6,O42|3,72'l| |241Magnum lceCream#|2,838|| |l07lOrdinaryUnilever|52 045
54 804
136,816123,937|| ||Notesformineoartofthefinalcialstate|ments|| |---|---|---|---| ||ForthevearendedSlstDecember 2025||| |||2025|2024| |||s|t| |10|Debtors||| ||GiftAidTax Refund Due|8,200|8,800| ||Others|r,798
9998|I t25
9 925| |11|Creditors||| ||Accrua-ls|1,956|2,660| ||Others|2,520|3,730| |||4 476|6 390| ## |12AnalvsisofNet|Assets between fu|nals|||| |---|---|---|---|---|---| ||General|DosigDated|RnstrictedEndowment||TOTAL| |FixedAssets||520,000|2,500||522,500| |Investments|5,472|80,996|4r,o45|9,303|136,8r6| |CurrentAssets|85,083|36,396|136,229|9,153|23,903| |CurrentLiabilities|4,476||||4,476| |NetAssetsat3lll2l25|84,087564,600||t79,774|18,456|
678,743| ## |14MorementinFu|nds|nds|nds|| |---|---|---|---|---| ||Asat
Incoming
Outgoing|||Asat| ||OllOll2O2SResouceg
Resources Transfers|||3u1212025| |Epdowment Income||||| |LocalStipend|17,583|337
I|462|l8 458| |RestrictedFuntls||||| |FIower|2,215|88||2,303| |Youth work|8,r52|590||8,742| |CoaIandrelief|48,G77|2,938|1,656|49,959| |Local mission|20,511|1,461|1,212|20,760| |Blackwood|72,672|5,431||78,103| |Davidson|3,980|'t59||4,139| |Adairsmonunent|4,574|174||4,748| |Gillieson|7,445|346||7,791| |DWKay|171,305
3 079|11,335
148|
2 tt68|3
179,772| |UnrestrictedFunds||||| |GeneralFund|to',t77|98,451|98,078|r04,804| |JamesCuthill|6,288|||6,288| |MissGrant|l3 642
85,247|787
99,238|98 078|t4 429
84,087| |Designated Fuads
Fabric Fund|42,730|r1,646|II,163|43,213| |SundaySchool|6|||6| |Guild|1,431|70|r20|1,381| |CaoitllReaerve'Prooertior
TotalFunds|520,000
564,167
667808|ll,716
t23626|11,283
112,69r|520,000
564,600
678,743| ##