The Church of Scotland
St Leonard's Parish Church
Ayr
RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Congregation No: 100551
Charity No: SC 016860
Page 2
Reference and Administrative Information
Charity Name: St Leonard's Parish Church Charity Registration Number: SC016860 Congregation Reference No: 100551 Contact Address: The Church Office St Leonard's Parish Church St Leonard's Road Ayr KA7 2PR
Trustees
A list of Kirk Session members, who are the Trustees, are provided on pages 5 and 6
Principal Office-bearers
Independent Examiner
Bankers
Bank of Scotland High Street Ayr KA7 1QP
Trustees’ Annual Report Year ended 31 December 2024
Page 3
Structure, Governance and Management
Governing Document
The Church is administered in accordance with the terms of the Unitary Constitution.
Recruitment and Appointment of Trustees
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. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure
The Kirk Session is chaired by the minister and meets six times in a year. Certain responsibilities are delegated to the Office Bearers' Group and the Property Committee.The Kirk Session is also responsible for spiritual affairs within the church.
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.
Worship is conducted each Sunday at 11.00am and the Sacrament of Communion is celebrated four times annually. Community activities include Bridge Clubs and a Friday Lunch Group.The Church Hall is made available to various community groups.
Achievements and Performance
St Leonard's has an active Curling Club and Golf Section. St Leonard's played a key roll in establishing the Ark Project.
Trustees, Annual Report (cont) Year ended 31 December 2024 Page 4 Financial Review The accounts for The current year have been prepared under a tradirional Receipts and Payments meibodology. This nallS that tnconle and Expendinwe is recorded in the period when the correspolldillg ballklcash trctIonS are made. Cash receipis exceeded payments ill the year by £4.096. lllcome associaied with the JL Fund is the lljain source of incoll and accounis for 630/0 of receiprs. Income frojn offerings 8t associaied tax Tefimds on gift aid accoullis for 290/0 of receipts. Use of pTemises aecoimts for 6/0 of receipts. The priiicipal area of expendilure is Millistries and Missioii Allocalion wlu'cli acco1lS foi. 360/0 of 11 expendittire. Fabric expendilure accoltS for 90/0 of expendittwe. donations accounts for 19020 of expeiidift]re while JL transaction and investmeni fees accounts for 40/0 of expenditure. Ceitaiii incojlle and expendittwe in 2023 bas been reclassified ui the collwarative fies. There lias been no change to the net expendille for 2023. Reseives The Trnstees nornially hold reserves of approximately 3 months expendimre but currelltly less than I month is held. Fol ineeiings of the TnLsrees have taken place during the year. The Gelleral Fimd reserves are increased by Ihe release of Capiial from Ihe J.L Legacy Porrfolio. Ai fheyear end ihe cliurch held rhe unrestricTed casl) fiwds of £0 iii tlie JL Fluid ]d £12,022 ill the Geiiei'al Fulld. The L¢xal Missioll Fulld was closed dwiIig tlie Ye.. I lotal £12.022 (2023.. £7.926) was held as unrestricted casl) fill)ds. li shoiild be noted that diwiiig tlie year Ille Geiiei'al Fimd was siipported by transfers from ille JL Fimd of £108.973. The Church has llivestsi)ei)t portfolio valiied At £760.177 at 31 Deceii)ber 2024 (£823.399 8131 Deceii)ber 2023). This has generaied gross incoiiie for Ihe year of £28.878. The Chiwch has also withdrawn a fih¢r £82.308 from ihe invesmjenr fiuid to ineet ongoing costs This has allowed the Chiwch to suppon other chatities wilh £32.(MK). make fabric repairs of £15,701 and purchase llew chairs for the hall at a cosi of £4.885. Statement of Truslees, Responsibilities The members of the Kirk Se&%ion miist prepare financial starements which give siCIent detail to enable an appreciation of Ihe ttansactions of the Church during rhe financial year. The ll]enibers of tlie Kirk Session are respollsible for keepillg proper accoull¢iDg records wlll'ch. on requesl. ust rellect the fuclaI posilioll of ihe Chw'ch at that time. This must be dolle to ensure Ihai the finaDcial statements cOpIY with the Ch]11eS alld Ttee Illveslweilt (ScoilRI)d) Aci 21K15. Ihe Chariiies Accounts {Scotlaiid) Regulaiions 2006 aiid Ibe Reyilations Anent Congregational Finance approved by the General Assell]bly of ihe Church of Scotlaiid in 2007. Tliey are also responsible for Safelarding ihe assets of the Chiwch and miist take reasonable steps for the prevention andlor detection of fraiid and other legUlarl11es. Approved by the Tnistees and si?ned oll their IK1£ 2sL3125
ST. LEONARD'S PAIUSH CHL]iCH Page 5 iaRK SESSION - DISTRICT ELDERS - DECEl¥tBER 2024 IIlsTER SESSION CLERI
ST. LEONARD'S PARISH CHURCH
Page 6
KIRK SESSION - RETIRED AND NON-DISTRICT ELDERS
RETIRED FROM SESSION
None
NON-DISTRICT
CONVENERS, LEADERS AND CONTACTS
Christian Aid Church Roll Church Welcoming Cradle Roll Flower Committee Friday Coffee Breaks Gift Aid Grounds News & Views Safeguarding Sunday Coffee Breaks Webmaster
REPRESENTATIVES
World Development Movement Street Pastors World Mission Crossreach
Page 7
ST. LEONARD'S PARISH CHURCH
OFFICE BEARERS
MINISTER
SESSION CLERK / STEWARDSHIP
FABRIC CONVENER
TREASURER
SECRETARY
PRESBYTERY ELDER
ORGANIST / MUSIC
HALL LETTING CHURCH OFFICER SAFEGUARDING CONVENOR READINGS ORGANISER ROLL KEEPER
Page 8
Independent Examiner's Report to the Trustees of St Leonard's Parish Church
I report on the accounts of the charity for the year ended 31st December 2024 which are set out on pages 9 to 15.
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.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes 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 which gives me reasonable cause that in any material respect the requirements
-
to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met.
26 COYLEBANK
PRESTWICK KA9 2DQ
Date:
Page 9
St Leonard's Parish Church Receipts and Payments Account Year ended 31 December 2024
| Receipts Note Donations 3 Activities for Generating Funds 4 Investment income 5 Other Receipts 6 Total Receipts Payments 7 Costs of generating funds Charitable activities Governance costs Total Payments Receipts in Excess of Payments for the Year |
Unrestricted Funds 2024 £ 51,410 10,220 111,186 172,816 3,871 176,687 121 172,170 300 172,591 4,096 |
Restricted Funds 2024 £ |
Endowment Funds 2024 £ |
Total 2024 £ 51,410 10,220 111,186 172,816 3,871 176,687 121 172,170 300 172,591 4,096 |
Restated Total 2023 £ 50,539 12,700 67,744 130,983 2,998 133,981 121 137,732 300 138,153 (4,172) |
|---|---|---|---|---|---|
Page 10
St Leonard's Parish Church Statement of Balances At 31 December 2024
| Unrestricted Funds 2024 Note £ Bank & Deposit Balances Bank & deposit balances 7,926 brought forward Movement in year: Receipts in Excess of Payments for the year 4,096 Bank & deposit balances carried forward 12,022 Investments at market value 8 760,177 Assets Gift Aid Receivable 9,173 Investment Income 3,752 12,925 Manse 9 275,000 Liabilities Costs not yet paid 10 4,149 |
Restricted Funds 2024 £ |
Endowment Funds 2024 £ |
Total 2024 £ 7,926 4,096 12,022 760,177 9,173 3,752 12,925 275,000 4,149 |
Restated Total 2023 £ 12,098 (4,172) 7,926 823,813 9,000 0 9,000 275,000 1,894 |
|---|---|---|---|---|
The accounts were approved by the Kirk Session on 6 March 2025.
For and on behalf of the Kirk Session and Financial Board
Notes forming part of the financial statements For year ending 31 December 2024
Page 11
1 Trustee Remuneration and Related Party Transactions
received travelling expenses of £794.
In addition the church paid £3,749 in Council Tax and £498 for telephone at the Manse.
No trustee or a person related to a trustee had any personal interest in any contract or transction transaction entered into by the charity during the year.
2. Movements in Funds
| Unrestricted funds General Fund Local Mission Fund JL Fund Restricted funds Endowment funds Total funds |
At 1 Jan 2024 £ 1,860 971 5,095 7,926 0 0 0 0 7,926 |
Receipts £ 65,501 0 111,186 176,687 176,687 |
Payments £ 165,283 0 7,308 172,591 172,591 |
Transfers £ 109,944 (971) (108,973) 0 0 |
At 31 Dec 2024 £ 12,022 0 0 12,022 0 0 0 0 12,022 |
|---|---|---|---|---|---|
Purposes of Designated Funds
General Fund: Trustees have set aside funds for staffing, maintenance and operational costs. JL Fund : Legacy to be used under direction of Trustees.
Page 12
Notes forming part of the financial statements (continued) For year ending 31 December 2024
| 3 4 5 6 |
Unrestricted Funds 2024 £ Donations WFO Scheme (non Gift Aid) 5,421 Gift Aid Donations 28,693 Tax Recovered on Gift Aid Donations 9,290 Ordinary Offerings (Open Plate) 7,215 Other Offerings, Donations etc 792 51,410 Activities for Generating Funds Use of Premises 10,220 10,220 Investment Income Deposit Interest 882 Dividends Received 27,996 Cash withdrawn from Investments 82,308 111,186 Other Receipts Weddings and Funerals 1,050 Special Collections 2,821 3,871 Total 176,687 |
Restricted Endowment Funds Funds 2024 2024 £ £ 0 0 |
Total 2024 £ 5,421 28,693 9,290 7,215 792 51,410 10,220 10,220 882 27,996 82,308 111,186 1,050 2,821 3,871 176,687 |
Restated Total 2023 £ 5,485 29,146 10,480 4,853 575 50,539 12,700 12,700 1,346 29,258 37,140 67,744 0 2,998 2,998 133,981 |
|---|---|---|---|---|
Use of Premises Investment Income Deposit Interest Dividends Received Cash withdrawn from Investments Other Receipts Weddings and Funerals Special Collections Total |
Notes forming part of the financial statements (continued) For year ending 31 December 2024
Page 13
| 7 | Unrestricted Funds 2024 £ Analysis of Payments Costs of generating funds Offering envelopes 121 121 Charitable activities Ministries & Mission allocation 62,991 Presbytery dues 1,604 Minister’s expenses 1,292 Church officer's Salary 4,395 Organist 5,920 Secretary's Salary 3,843 Heating and Lighting 11,197 Rates and Insurance 5,589 Pulpit Supply 1,138 Printing,Stationery,Photocopying 2,030 Fabric Repairs and Maintenance 15,701 Council Tax 3,749 Cleaning Service and Materials 3,892 Donations 32,000 Special Collection Donations 2,511 Upkeep of Grounds 0 Church Telephone and Postage 531 Organ maintenance 378 Other Expenses 1,147 Equipment 4,955 Investment Management Fees 7,308 Local Mission Fund 0 172,170 Governance costs Independent examiner’s fees 300 300 Total 172,591 |
Restricted Endowment Funds Funds 2024 2024 £ £ |
Total 2024 £ 121 121 62,991 1,604 1,292 4,395 5,920 3,843 11,197 5,589 1,138 2,030 15,701 3,749 3,892 32,000 2,511 0 531 378 1,147 4,955 7,308 0 172,170 300 300 172,591 |
Restated Total 2023 £ 121 121 59,232 1,604 1,175 3,985 5,630 3,365 7,744 5,409 365 1,733 14,798 3,638 5,200 10,000 2,998 51 497 1,062 833 759 7,355 300 137,732 300 300 138,153 |
|---|---|---|---|---|
Notes forming psart of the financial statements (continued) For year ending 31 December 2024
Page 14
8 Investments at market value
| The following investments are held: Market Value 31 December 2024 Groupo Santander shares J L Legacy (Share Portfolio) Total |
2024 2023 £ £ - 414 760,177 823,399 760,177 823,813 |
|---|---|
9 Property
A Manse was purchased in Aug 2011 for a figure of £249,950. A more recent valuation by a firm of Chartered Surveyors (2019) valued the property at £275,000 and as such this updated value has been recorded in the Statement of Balances. The Trustees consider £275,000 to be a resanable estimation of the current market value.
10 Liabilities
| Gas & Electricity used but not billed yet Independent Examination Fee Cleaning Services PAYE & NIC Travel expense claims Special collection not yet paid to Christian Aid Other costs incurred not yet billed Total 11 Staff costs and numbers Salaries and wages Social security costs ` Total The average number of employees during the year was as follows: Ministerial support Total |
2024 2023 £ £ 2,026 1,267 315 300 663 327 313 - 222 - 310 - 300 - 4,149 1,894 Restated 2024 2023 £ £ 8,238 7,350 0 0 8,238 7,350 2 2 2 2 |
|---|---|
12 Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost 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 - Minimum Stipend - £31,642, Maximum Stipend in 5th and susequent years of service - £38,884.
Page 15
Notes forming part of the financial statements (continued) For year ending 31 December 2024
13 Donations
| Riverside Community Ark Project Dalrymple Church Flower Committee 14 Collections for Third Parties Scottish Bible Society Ayr Ark Vine Trust Crossreach Christian Aid WDP Sevice Ayrshire Cancer Support Ayrshire Baby Loss Support RNLI EMMS Foodbank Direct to Organisations Christian Aid |
2024 2023 £ £ 6,000 4,500 21,000 5,000 5,000 - - 500 32,000 10,000 2024 2023 £ £ 313 93 428 285 49 420 439 465 1,141 740 0 112 63 535 117 0 271 0 0 328 0 20 2,821 2,998 0 485 |
|---|---|
tNDEPENDENT EXAMtNER NOTE Page 16 DESIGNATED FUNDS The following pages 17-21 are enlosed to perniit a more detailed record of income and expellditure for Unrestricted Funds. The detsils are consistenl with the Iceoiiiits pi'eseiited iii tlie pi'ei'ioiLS Pic oes. (31 Ic•2 <
Page 17
ST LEONARD'S CHURCH, AYR
GENERAL FUND INCOME
FOR THE YEAR ENDED 31ST.DECEMBER 2024
| GENERAL FUND INCOME Offerings FWO Scheme (Non Gift Aid) FWO and Regular Bank Payments (Gift Aid) Tax on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations, etc Other Ordinary General Income Investment Income Special Collections Weddings, Funerals &Other Use of Premises Total Ordinary General Income EXPENDITURE Total Ordinary General Expenditure DEFICIT/SURPLUS Excess of Expenditure over Income General Fund Balance as at 1 January 2024 Transfer From JL Fund Transfer From LM Fund General Fund Balance as at 31 December 2024 |
£ 5,421 28,693 9,290 7,215 792 51,410 0 2,821 1,050 10,220 14,091 65,501 165,283 (99,782) (99,782) 1,860 108,973 971 12,022 2024 |
£ 5,485 29,146 10,480 4,853 575 50,539 13 2,998 0 12,700 15,711 66,250 130,499 (64,249) (64,249) 8,109 58,000 - 1,860 2023 Restated |
|---|---|---|
Page 18
ST LEONARD'S CHURCH, AYR
GENERAL FUND EXPENDITURE
FOR THE YEAR ENDED 31 DECEMBER 2024
| National Ministry and Mission & Wider Work Ministries and Mission Allocation Less:Endowment Presbytery Dues Local Staffing Costs Minister's Travelling Expenses Minister's Telephone and Other Expenses Pulpit Supply Church Officer's Salary Organist Secretary's Salary Buildings Costs Fabric Repairs and Maintenance Heating and Lighting Rates and Insurance Manse Council Tax Cleaning Services and Materials Upkeep of Grounds Other Local Costs Church Telephone and Postages Printing, Stationery and Photocopying Equipment Donations Special Collection Donations Organ and Piano Maintenance Miscellaneous Expenses Independent Examiner FWO Envelopes Total Ordinary General Expenditure |
£ 63,274 (283) 1,604 64,595 793 498 1,138 4,395 5,920 3,843 16,587 15,701 11,197 5,589 3,749 3,892 0 40,128 531 2,030 4,955 32,000 2,511 378 1,147 300 121 43,973 165,283 2024 |
£ 59,518 (286) 1,604 60,836 623 552 365 3,985 5,630 3,365 14,520 14,798 7,744 5,409 3,638 5,200 51 36,840 497 1,733 759 10,000 2,998 1,062 833 300 121 18,303 130,499 2023 Restated |
|---|---|---|
| ST LEONARD'S CHURCH, AYR LOCAL MISSION FUND FOR THE YEAR ENDED 31 DECEMBER 2024 Income Expenditure V.A.S.A. Excess of Expenditure over Income Balance as at 1 January 2024 Transfer to General Fund Fund closed during the year |
2024 ` £ 0 - 0 0 971 (971) 0 |
Page 19 2023 £ 0 300 300 (300) 1,271 - 971 |
|---|---|---|
ST LEONARD'S CHURCH, AYR
Page 20
J L FUND
FOR THE YEAR ENDED 31 DECEMBER 2024
| J L FUND ` Income Investment Income Expenditure Investment Management Fees Excess of Income over Expenditure Balance as at 1 January 2024 Transfer to General Fund Balance as at 31 December 2024 |
2024 £ 111,186 7,308 7,308 103,878 5,095 (108,973) 0 |
2023 £ 67,732 7,355 7,355 60,377 2,718 (58,000) 5,095 |
|---|---|---|
ST LEONARD'S CHURCH, AYR
Page 21
FOR THE YEAR ENDED 31 DECEMBER 2024
STATEMENT OF FUNDS
| Funds General Fund Local Mission Fund JL Fund |
2024 £ 12,022 0 0 12,022 |
2023 £ 1,860 971 5,095 7,926 |
|---|---|---|