## **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 - 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. ## **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**| |---|---|---|