## **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 n￿allS that tnconle and Expendinwe is recorded in the period when the correspolldillg ballklcash tr￿￿ctIonS 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 acco1￿lS foi. 360/0 of 11 expendittire. Fabric expendilure accol￿tS 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 fi￿￿es. There lias been no change to the net expendill￿e 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 fi￿h¢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 si￿CIent 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 fu￿￿claI posilioll of ihe Chw'ch at that time. This must be dolle to ensure Ihai the finaDcial statements cO￿pIY with the Ch￿]11eS alld T￿￿tee 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 Safe￿larding ihe assets of the Chiwch and miist take reasonable steps for the prevention andlor detection of fraiid and other l￿egUlarl11es. 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 I￿I￿lsTER 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**| |---|---|---|