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2025-12-31-accounts

The Church of Scotland

St Leonard's Parish Church

Ayr

RECEIPTS AND PAYMENTS ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2025

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 6 and 7

Principal Office-bearers

Minister: Rev Brian Hendrie

Session Clerk: Mr Paul Marshall

Church Treasurer: Mr Bruce Wallace

Independent Examiner

Mr James McNeil C.P.F.A

26 Coylebank, Prestwick KA9 2DQ

Bankers

Bank of Scotland High Street Ayr KA7 1QP

Trustees’ Annual Report Year ended 31 December 2025

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

Throughout 2025, worship has been led by our Minister and the congregation attending Sunday worship at 11 a.m. has averaged approx. 75 people each week. A creche is provided for young children. Our worship service is followed by fellowship over tea and coffee which is well attended and much appreciated by the congregation. The minister actively engages in pastoral visits and is supported by the District Elders and a volunteer Pastoral Care Group. This is particularly well received by members of the congregation unable to attend Sunday worship at the Church.

Page 4

As a congregation we continue to support local and international charities. Internationally, we support Christian Aid, (CA), not just during CA Week, but also in response to emergency appeals throughout the year. Locally, we support Riverside Care and Share, which is a local Christian charity providing hot meals and access to key services such as drug and alcohol addiction agencies and housing charities. Up until November 2025 we financially supported The Ayr Ark, a Christian outreach organisation for teenagers. Sadly, however, for various reasons, The Ark was forced to close its doors in November 2025 and this has been a source of great disappointment, as St Leonard’s Church had been pivotal in setting up The Ark in the early years of this millennium.

The congregation also is very supportive of Ayrshire Street Pastors. Indeed, a few of our congregation serve as Street Pastors in Ayr and Prestwick. The minister is also a Trustee in The Ayrshire Street Pastors management committee. We also provide regular donations to The South Ayrshire Foodbank, the RNLI and Ayrshire Cancer Support.

Our Church halls are also used extensively by local community groups including a Taekwondo class for children and local Bridge clubs. We also have a “Singing For Fun” choir which meets regularly; plus a Friendship Group and a Craft Group, which all help create fellowship within the congregation.

Future Plans

In the South-West Presbytery Mission Plan, St Leonard’s will create a future union with Ayr Castlehill Church. Both churches will remain in their present buildings, but will be served by one full-time minister of word and sacrament.

Trustees’ Annual Report (cont) Year ended 31 December 2025

Page 5

Financial Review

The accounts for the current year have been prepared under a traditional Receipts and Payments methodology. This means that Income and Expenditure is recorded in the period when the corresponding bank/cash transactions are made. Cash receipts exceeded payments in the year by £1,447 (2024: £4,096). The Church is reliant upon income received from our investment portfolio and the withdrawl of funds from this portolio to meet our ongoing costs.

Receipts associated with the JL Fund is the main source of income and accounts for 51% of receipts. Income from offerings and associated tax refunds on gift aid accounts for 38% of receipts. Use of premises accounts for 8% of receipts. The principal area of expenditure is Ministries and Mission Allocation which accounts for 44% of all expenditure. Fabric expenditure accounts for 4% of expenditure, donations accounts for 8% of expenditure while JL transaction and investment fees accounts for 5% of expenditure.

Reserves

The Trustees normally hold reserves of 1 months expenditure in the bank account. Access to further funds held with Rathbones is available at short notice. Four meetings of the Trustees have taken place during the year. The General Fund reserves are increased by the release of Capital from the J.L Legacy Portfolio. At the year end the church held the unrestricted cash funds of £0 in the JL Fund and £13,469 in the General Fund. The Local Mission Fund was closed during the previous year. In total £13,469 (2024: £12,022) was held as unrestricted cash funds. It should be noted that during the year the General Fund was supported by transfers from the JL Fund of £70,248. The Church has an investment portfolio valued at £771,669 at 31 December 2025 (£760,177 at 31 December 2024). This has generated gross income for the year of £25,428. The Church has also withdrawn a further £51,765 from the investment fund to meet ongoing costs This has allowed the Church to support other charities with £11,500, make fabric repairs of £6,535 and fund general increases in costs such as heating and lighting which has increased by 63% in the year.

Statement of Trustees' Responsibilities

The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.

Date …………………………..

ST. LEONARD'S PARISH CHURCH

Page 6

KIRK SESSION - DISTRICT ELDERS - DECEMBER 2025

MINISTER

Rev. Brian Hendrie B.D.

SESSION CLERK Paul Marshall

Neil Beattie Ann Brennan Jim Craig Colin Duncan Sheena Frame Joan Gibbs Pat Gibbs Denise Grant Janice Lindsay Sheila Merchant Carol Murdoch David Murdoch Jennifer Mutter James McBroom Joyce McCulloch Maureen McGregor Marie Neill Anne Noble Derek Paul Brian Stapley Fiona Wilson Jim Wilson Linda Wilson

ST. LEONARD'S PARISH CHURCH

Page 7

KIRK SESSION - RETIRED AND NON-DISTRICT ELDERS

RETIRED FROM SESSION

None

NON-DISTRICT

Andrew Allan Evelyn Brodie David Brown Margaret Brown Colin Duncan Monica Clark Jean Ferguson Anne Hartley Harry Jackson John Laughland George Murphy Carole Stewart Jean Helen Stobie

CONVENERS, LEADERS AND CONTACTS

Christian Aid Anne Noble Church Roll Ena Gibson Church Welcoming James McBroom Cradle Roll Angela Deans Flower Committee Pat Gibbs Friday Coffee Breaks David Murdoch Gift Aid Vacant Grounds Pat Gibbs News & Views Paul Marshall Safeguarding Myra Hessett Sunday Coffee Breaks Carol Murdoch Webmaster Anne Noble

REPRESENTATIVES

World Development Movement Nazim Merchant Street Pastors Marie Neill Fiona Wilson World Mission Vacant Crossreach Joyce McCulloch

ST. LEONARD'S PARISH CHURCH

Page 8

OFFICE BEARERS

MINISTER Rev. Brian Hendrie B.D.
SESSION CLERK / STEWARDSHIP Paul Marshall
FABRIC CONVENER Pat Gibbs
TREASURER Bruce Wallace
SECRETARY Ena Gibson
PRESBYTERY ELDER Vacant
ORGANIST / MUSIC Morag Walton
HALL LETTING Jim Craig
CHURCH OFFICER Gordon McCulloch
SAFEGUARDING CONVENOR Myra Hessett
READINGS ORGANISER Carol Murdoch
ROLL KEEPER Ena Gibson

Page 9

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 2025 which are set out on pages 10 to 16.

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 to

that in any material respect the requirements

JAMES MCNEIL

CHARTERED PUBLIC FINANCE ACCOUNTANT

26 COYLEBANK

PRESTWICK KA9 2DQ

Date:

St Leonard's Parish Church

Page 10

Receipts and Payments Account Year ended 31 December 2025

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
2025
£
57,928
12,436
77,013
147,377
3,137
150,514
121
148,631
315
149,067
1,447		 Restricted
Funds
2025
£		 Endowment
Funds
2025
£		 Total
2025
£
57,928
12,436
77,013
147,377
3,137
150,514
121
148,631
315
149,067
1,447		 Total
2024
£
51,410
10,220
111,186
172,816
3,871
176,687
121
172,170
300
172,591
4,096

St Leonard's Parish Church Statement of Balances At 31 December 2025

Page 11

Unrestricted
Funds
2025
Note
£
Bank & Deposit Balances
Bank & deposit balances
12,022
brought forward
Movement in year:
Receipts in Excess of Payments for the year
1,447
Bank & deposit balances
carried forward
13,469
Investments at market value
8
771,669
Assets
Gift Aid Receivable
9,100
Investment Income
3,834
12,934
Manse
9
275,000
Liabilities
Costs not yet paid
10
3,912		 Restricted
Funds
2025
£		 Endowment
Funds
2025
£		 Total
2025
£
12,022
1,447
13,469
771,669
9,100
3,834
12,934
275,000
3,912		 Total
2024
£
7,926
4,096
12,022
760,177
9,173
3,752
12,925
275,000
4,149

Notes forming part of the financial statements For year ending 31 December 2025

Page 12

1 Trustee Remuneration and Related Party Transactions

The Reverand Brian Hendrie received travelling expenses of £914.

In addition the church paid £3,993 in Council Tax and £480 for telephone at the Manse.

No trustee or a person related to a trustee had any personal interest in any contract or transction entered transaction entered into by the charity during the year.

2. Movements in Funds

At 1 Jan
2025
£
Unrestricted funds
General Fund
12,022
JL Fund
0
12,022
Restricted funds
0
0
Endowment funds
0
0
Total funds
12,022
Purposes of Designated Funds		 Receipts
£
73,501
77,013
150,514
150,514		 Payments
£
142,302
6,765
149,067
149,067		 Transfers
£
70,248
(70,248)
0
0		 At 31 Dec
2025
£
13,469
0
13,469
0
0
0
0
13,469

General Fund: Trustees have set aside funds for staffing, maintenance and operational costs.

JL Fund : Legacy to be used under direction of Trustees.

Page 13

Notes forming part of the financial statements (continued) For year ending 31 December 2025

3
4
5
6		 Unrestricted
Funds
2025
£
Donations
WFO Scheme (non Gift Aid)
4,830
Gift Aid Donations
24,891
Tax Recovered on Gift Aid Donations
9,205
Ordinary Offerings (Open Plate)
8,202
Other Offerings, Donations etc
10,800
57,928
Activities for Generating Funds
Use of Church Hall
12,436
12,436
Investment Income
Deposit Interest
1,157
Dividends Received
24,091
Cash withdrawn from Investments
51,765
77,013
Other Receipts
Weddings and Funerals
250
Special Collections
2,887
3,137
Total
150,514		 Restricted
Endowment
Funds
Funds
2025
2025
£
£
0
0		 Total
2025
£
4,830
24,891
9,205
8,202
10,800
57,928
12,436
12,436
1,157
24,091
51,765
77,013
250
2,887
3,137
150,514		 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

Use of Church Hall
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 2025

Page 14

7 Unrestricted
Funds
2025
£
Analysis of Payments
Costs of generating funds
Offering envelopes
121
121
Charitable activities
Ministries & Mission allocation
66,212
Presbytery dues
1,604
Minister’s expenses
1,394
Church officer's Salary
508
Organist
5,850
Secretary's Salary
4,285
Heating and Lighting
18,262
Rates and Insurance
6,508
Pulpit Supply
641
Printing,Stationery,Photocopying
1,763
Fabric Repairs and Maintenance
6,535
Council Tax
3,993
Cleaning Service and Materials
4,172
Donations
11,500
Special Collection Donations
3,197
Upkeep of Grounds
1,449
Church Telephone and Postage
569
Organ maintenance
1,057
Other Expenses
592
Equipment and Maintenance
509
Website and IT Support
1,266
Investment Management Fees
6,765
148,631
Governance costs
Independent examiner’s fees
315
315
Total
149,067		 Restricted
Endowment
Funds
Funds
2025
2025
£
£		 Total
2025
£
121
121
66,212
1,604
1,394
508
5,850
4,285
18,262
6,508
641
1,763
6,535
3,993
4,172
11,500
3,197
1,449
569
1,057
592
509
1,266
6,765
148,631
315
315
149,067		 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
0
7,308
172,170
300
300
172,591

Notes forming part of the financial statements (continued) For year ending 31 December 2025

Page 15

8 Investments at market value

The following investments are held:
Market Value 31 December 2025
J L Legacy (Share Portfolio)
Total		 2025
2024
£
£
771,669
760,177
771,669
760,177

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
Organ tuning costs
Other costs incurred not yet billed
Total
ts and numbers
Salaries and wages
Social security costs
`
Total
The average number of employees during the year was as follows:
Ministerial support
Total		 2025
2024
£
£
1,743
2,026
315
315
663
663
216
313
213
222
0
310
672
0
90
300
3,912
4,149
2025
2024
£
£
4,793
8,238
0
0
4,793
8,238
1
2
1
2

11 Staff costs and numbers

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 - £32,433, Maximum Stipend in 5th and susequent years of service - £39,856.

Notes forming part of the financial statements (continued) For year ending 31 December 2025

Page 16

13 Donations
Riverside Community
Ark Project
Dalrymple Church
14 Collections for Third Parties
Scottish Bible Society
Ayr Ark
Vine Trust
Crossreach
Christian Aid
Ayrshire Cancer Support
Ayrshire Baby Loss Support
RNLI		 2025
2024
£
£
6,000
6,000
5,500
21,000
0
5,000
11,500
32,000
2025
2024
£
£
312
313
284
428
0
49
338
439
1,797
1,141
0
63
61
117
405
271
3,197
2,821

INDEPENDENT EXAMINER NOTE

Page 17

DESIGNATED FUNDS

The following pages 18-22 are enlosed to permit a more detailed record of receipts and payments for Unrestricted Funds. The details are consistent with the accounts presented in the previous pages.

JAMES MCNEIL Date INDEPENDENT EXAMINER

Page 18

ST LEONARD'S CHURCH, AYR

GENERAL FUND INCOME

FOR THE YEAR ENDED 31ST.DECEMBER 2025

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
Special Collections
Weddings, Funerals &Other
Use of Church Hall
Total Ordinary General Income
EXPENDITURE
Total Ordinary General Expenditure
DEFICIT/SURPLUS
Excess of Expenditure over Income
General Fund Balance as at 1 January
Transfer From JL Fund
Transfer From LM Fund
General Fund Balance as at 31 December		 £
4,830
24,891
9,205
8,202
10,800
57,928
2,887
250
12,436
15,573
73,501
142,302
(68,801)
(68,801)
12,022
70,248
0
13,469
2025		 £
5,421
28,693
9,290
7,215
792
51,410
2,821
1,050
10,220
14,091
65,501
165,283
(99,782)
(99,782)
1,860
108,973
971
12,022
2024

Page 19

ST LEONARD'S CHURCH, AYR

GENERAL FUND EXPENDITURE

FOR THE YEAR ENDED 31 DECEMBER 2025

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 and Maintenance
Donations
Special Collection Donations
Organ and Piano Maintenance
Miscellaneous Expenses
Independent Examiner
Website and IT Support
FWO Envelopes
Total Ordinary General Expenditure		 £
66,491
(279)
1,604
67,816
914
480
641
508
5,850
4,285
12,678
6,535
18,262
6,508
3,993
4,172
1,449
40,919
569
1,763
509
11,500
3,197
1,057
592
315
1,266
121
20,889
142,302
2025		 £
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
0
121
43,973
165,283
2024
ST LEONARD'S CHURCH, AYR
LOCAL MISSION FUND
FOR THE YEAR ENDED 31 DECEMBER 2025
Income
Expenditure
Excess of Expenditure over Income
Balance as at 1 January
Transfer to General Fund
Fund closed during 2024		 2025
`
£
0
0
0
0
0
0		 Page 20
2024
£
0
0
0
971
(971)
0

ST LEONARD'S CHURCH, AYR

Page 21

J L FUND

FOR THE YEAR ENDED 31 DECEMBER 2025

J L FUND
`
Income
Income from & Disposal of Investments
Expenditure
Investment Management Fees
Excess of Income over Expenditure
Balance as at 1 January
Transfer to General Fund
Balance as at 31 December		 2025
£
77,013
6,765
6,765
70,248
0
(70,248)
0		 2024
£
111,186
7,308
7,308
103,878
5,095
(108,973)
0

Page 22

ST LEONARD'S CHURCH, AYR

FOR THE YEAR ENDED 31 DECEMBER 2025

STATEMENT OF FUNDS

Funds
General Fund
Local Mission Fund
JL Fund		 2025
£
13,469
0
0
13,469		 2024
£
12,022
0
0
12,022