Ardrossan and Saltcoats Kirkgate Parish Church of Scotland ACCRUED (SORP COMPLIANT) ACCOUNTS Trnstees, Report and Financial Statements For the year ended 31 December 2025 Congregation No: 120645 Chgrity No: SC 023(KJ3
Ardrossan Ind Siltcoats Klr ate Parish C rch of TNstees' Re rt and Fin*Dcial Statements For the ear ended Con¢eDts TNsttts' Report FlThanclal Ststements Independent Examiners, Report Statement of FinancÈal A¢tiviti¢5 Balance Sheet Not¢s to the Financial Sthtrments 7-13 Appendices - l. Funds held on behalf of the congregation by Chh of Scotland Gcncrdl Trusiees - 2. Income & Expenditure AccowivBudg 14- 15
Ardros5#n Ld Salt(o tt r5¢oil• rustee¥' Annual Re or the "tar ended J Deeember 2 25 The Trusrees present tht attnual re1 and ac¢ounts fot the Ardr05san and Salicoats Kirk8aie Parish Church foi the Irar ended 31 Decether 2025. The financial Stat¢lD[S hav¢ been prepared in ac¢othce Thi¢h th occounling policie5 set out in lle I the accounts and COIlY 1th Ihe fjeneral Assembly RcgulatiOfLS for C¢)ngregationai Fina]Ke. th¢ Chatiries and TnLsiee Inic5ttn¢nt IScoi13ndl Act 25, iht (lJaritie5 Aecoun15 {Scoil•ndl Regujauons 20[ las annded) attd Accounting and Reporting by Charittes.. Staiennt of Recorruntnded Pta¢ii¢¢ P]ICable to chatiries prq)atin8 their accounts sn accordance ryth the Financi ileporting SiaiidaTd #pplicable in the UK and Republi¢ of Ireland (FRS 102) (effectiv¢ l January 20191. Inrormat Chariry N'anx. Chatiry Rcwstraiion Nwnber CongTegaiiorL RefeTen¢¢ No.. Conracr Addre5S.' Ardwsw llTrJ Solicts Kit¢ Parish Chutth SC 023) 120645 John Stew?rt Aidm55an atKi SOIra Kitkgate Parish Cburc JO Chylwtll Strcer Salic09ts KA215EA Trusttt5 IdrkSess1011 Johrt Arm5rrDog Hekll Kerr ladmined FtbrnaTI' 2025) Roscattn mcl June Arrnslrong John Kcr¢ ladmittcd Ftbrtry 20?JI Stuart Mcmahon Andrew Bruce Fiona Lid41¢11 Jeminu McS¥•n VIen Be Eirlyn L8 Nrr[kn ?0?5) Bathra Mcwilliam Alison Buiek lan M3Jtin C¢lia Meney John Campbcll ladmittcd '£nkn 2025 PanKla Marti Edsth Mutchie aryAret Cassi¢ty RIKiger Mc8ride Annabelle (YHanion Moira ElizabeTh Mccracken Johii 0.11a llmittcd Februan 20251 Anne Dailly ladmitd April 20251 Soli'eig Mcculloch (de¢¢d Nov¢srt¢r 20251 Margarel O'Har¢ ladlliilled F¢bruary 20151 Morag Forswh L}da M¢Dougall J¢art Rainei JcnnifeT FOA HaTTr' Mell21Y P4ulinc Reid Susan Gill Kathlccn M¢llTeaiy John Ste.aN Eieljn Grccn Eunitt Mclnnes Mary steErt Mauyttn Ilurtier Rebecca M¢L•y Agnes Wilkie PriA¢lpl orrice-be2rer5 Modttaior.. Sc5sion Clth.. Clerk to the Board: ChuT¢h TTeasUter NI[ ChiTrany• Viiien Btucc John Stew7fT Independent Ex•miDer JRD LLP I I PortiBnd Road KilmJmock KAI ?BT Banktrs Thc Royal Bftnk of Strflnd 67-69 HÈgh Stteet Ir%'inc KA12 OAL Structure GDltrnance And Goiernimg Documeni The ronyegafion Is a T¢gisTertd charity, nurtthr SC023003 2nd is ¥Jrtbrtistered in X¢OTdance thc tern]s of the Model Deed of Constitlltson lor D¢ed of Constitution Iunitrry Fotmll otrd is subjtt¢ to the A¢ts •nd Reguliiions of the General Assefflbly of ihc Chwch of S¢otland. Recrultment ADd AppoiDtmellt o(Tru5tets MembeTS of the KI SessLOn are Iht Cbarity ]e¢s. The KI S¢55ion nnbe[S art the ¢idcrA of thc ¢hurch and att chos¢n from those members of the church consideted to have the aFvropriate 8ifts aJwJ Skills. OrE•nii&tiothl Structure The minisiet, who is g rnetnberof the Ki SessNJn. i5elect¢d by the cortgre8aon and ioducted by PTesb)trry. Certain reSnsibilitieS are delegakd to the FinxDtt Committee and the Proptrtycommittet •$ appr•1¢. The KiJk Session which m¢¢ts a Jninimum of 5lX times a year is responsible lor spiriNa] affai¥5 wiihin ¢he Chllh_
roJSAD gnd h ofseorfattd Truitett, knmual R For the er ended 31 December 2 ObJe¢d¥¢s attd Attlvitleg The Church of SL"otlatMI is Trijiitarian iti d(trine. RefthThed in traditiortr arba Pre5byrrian in lIty. It exists to glorify and to work for the advEnwnaJt of Christ's Kittgdom throughout the woAd. AS & naiional Churth tt acknowledg a distitKtive call 8TKi duty to bring thc ordinances of T¢ligion to p¢oplc in prish Of Sc(rtlkl thmugh 8 I•Titorkal ministiy. It ctrrwates wth Churches in wious cciim¢Di¢al b(Kii&4 its Scotlartd and b¢ythl. Services of worship are nornllY held on Sunty ai 10.45 and th ThuTsdays at 10.30. with c(xwnUti held frequerttly throllgknut lh¢ yw. Att¢TNiance at Sunday Sch] coniinucs 10 grow. arnj it is gj io 5¢¢ the y¢Mmg p¢oplc bc¢LYning involved. (hr pray¢r grwp mecis monthly after wotship. Onc¢ a moThth w¢ conuThue fell(Yw5hip aftcr the service with tea aTKJ Coffee. Two Bible Study groups Theet weekly. one in the morning and the oth¢T iTh the evenin& pastwai ¢&¢ grwp is vay bw kttping in I0h th thc eldttly, Ihc h4wseb(xJnd 8nd Ihc sick. FundTai55n8 evth]ts such as Coffee nN>rnings. quizzf& fu5hi(MJ 5how& 8 craft hir tk alri5t hir ha t&kcn place thi5 year. OUT IL%nch club for those in tted is v¢ry busy every Frtdry. At Ivhich time fthxl prcels are also iwjdtsl out. Our Guild is holdirtg ttetings twice per m(th and have beth very well.atlended. A¢hievernEDts #nd Perfomixnce Sffvic¢5 of worship are well-altend&1. as are all fwh148i5in8 1vIti All who visit bright SUTrtyJnding5. Telaxd seattl18 and enhanced audio eqUIpnl. OUT churcb ma8a2ine is nornllY di51ribuled niTh¢ thTTh]gh(RLt the year to all IKRLqehdd5 Iwth ConTrOn5 to the con8Fe8ation. Th¢ magazine is now distributed by eTtLqiI with papEr copies bein8 mailed to those wk prefu to receive it this way. and being available at the Church door. Sunday services are retovded and availabl¢ on ¢Jur w¢b5ite and have a gwj numtr£r of leWS edch week. Our magazine 15 also available thir website. We are ple&5¢d that our lunch club for th08e in rj 1111$ to grow in wpltirity. with 40 pwple &tt¢ndin8 ¢a¢h w¢¢L And a EN>winB sense of purpose and friendship anMmg5t th¢ voknntetss who cune frrm varityjs lttal Churc We are also able io provide fo1 parcels at this t], as w¢ll advice on finartcial mallers a1 addictiOTLk Th¢ conwtion is very generous. We wercdclighid lo abl¢ onc¢ agaiTh to fill 2(Xl 5h(th)x¢5 thi5 y¢orts ih¢ B15W{l trusL and to collt for Chrisimas 8Jfts and thmatioJk5 to b¢ distributed by The Nitht before ChTiStm&8. In additicm (Atr members gave paciobsly io several rctiring offeripgs held throughout the year. The sale of e4rds by our Craft Team CLKMinues to be very succtssfvl. This yeor we have held 8 umb¢rof extrn rlSIng attiviti&s io help with th¢ c05t of a ncw kitc}. We are recolSed as bein8 a friendly, caring and warn c1(. Numbcr8 8ttefidinB Sthiday wthyhip h8ve continued to iN¥t over thr year. we har h1 %vaal Fyople joining by tran$ftr of C¢Ttificate and by prof10 of faiih. Financial Review Our givings this year have risen to £63,186. Sl]Y we h¥ve l(6t a of menkn S11&* the ch1h w well fin8JJcially. As Ltwal we have benefitted gr¢atly from S[x)rt of the Cburth (hganisaiiwts 1£4.162) such 18 the C4Mmlry Dance Grtyjp, Craft Group and (he Guild. Their SUPPOrt is invalttable. Thwe is cauinly scope to Trn¢rn8e w it¢ frtYTh Gift Aid (2025- £10,861) J5 increasing per148¢ of our gtvings thmu8h the plate are in cash - 50m¢ of this wtld be 8ift-xided if tthitributtts te91 envelq)es or take out a St3ndin8 Order. Fundraising was again a major contsibutor to iTe- £8.1. We had a particularly year ts fimdrnising as we were raising nds for th¢ kitchen renovation in 2026. Unsurprisingly our allall0 fly GI8 toGri)w has illL7t¥al £48.218 to £53.6(kn for 2026. This amthmts toover £l,(MXI a week I we finance all th¢ other of our thllh. Trher eX[se$ wch as Heat & Lighl InsUce and CrAttKil Tax will continue to rise &s usual. It has be¢n tt rtlatsvely qui year irt Fthic tem]s wc ar¢ Fwhing OTr wtth fssentkjl r)y¥t1{11 of the kktchen and work is reqviTed on the detkn.ttx 8t ihe rcar of the Manse. Ihr F3bri¢ F rtrcived a major bt I 2025 with a very generous wTht of £4,700 from the Benefaei TnLSt. Plan5 for Futur¢ The Clur¢b plAS io upade the ]Jalls attdkith in the ¢£Ill8 if fiuKls allow. Inve51in¢iit PoU¢y The Church uses th¢ Chw¢h of Sco¢l•DJ Inv¢#(r'$ TnL¥ iO¥¢St Rlsk MA&tent Tbe main risk hring our aT¥I de¢wits8 ks a redudicx) ID ThÈs ¢Id tbe rullniD8 of our ¢lwrch and maini¢ntsn¢¢ of buildin. Our congregation 15 aging and thi5 r¢fjLY¢ed itt the KI S¢ssirn atsd Office Bearers. We ty io sw new tslent 8thd have tnvited non elders to 5erv¢ on the various Kirk Sesskon committees. The Chwcb bL5 risk rtsani8ellKDt pru1018 in pl&Y covtiin8health I1 safw. rtre aDd safegUdID%. These are reglllarly uplaled.
Ard and Salteoits Klr ate P tlattd Trustees. Annual Re For ar ended 31 December 2025 Reserves Poltry •Dd GoiDg Concern Thc charity tn]stees have considered the resmes required and h&Ye tsk¢n into account their current fucure liabilitie%. It is th TThstees' policy to Ild reserves of approximately six InthS expendttur¢ irKluding designated fids. At the year cnd the Chur¢h hel, unrcstri¢ted fvnds of £52.496 of which £25.954 had been desigDat¢d for fabTiC fimd. The T¢rnaining balanee of £26.542 repTe5ents at)ut. months expenditure. The church also held £3,396 of restricted funth which have been provided for the pwposes specified in Not¢ 12. StAtement of Trns¢ees' Responglbilitie5 The chaTity tteeS ayc rcsponsible for pr¢pariDg a trust4. atinual report and financial sements in accordance with applicable law a United Kingdorn Accounting Stsndards (United Kingdom GcTmlly Accepted Accounting Practice). Charity law in Seoiland requires the trust¢e5 to prepare financial slalements for ea¢h financial year whith thow a ITue and fair view of th Stat¢ of affairs of the charity and its financial a¢tiviti for that period. In prqwing Those financial statcmcnw ihc tteC5 arc rcquircd to sel¢c¢ Suitable accouniing policies and thEn apply them conststently- observe the method ar principles in the applicable Charities SORP. make judgetncnts and estimatrs that are r¢asonable or prudent; slate whether applicable ae¢ountkng stsThJards and staiemeDts of reCOmn prd¢tic¢ hav¢ bKn followed, subject to any d¢parh]re disclosed and explained in the financhal 5tatemer]ts: and prepare the financial sratcmcnts on the going concem basis unless it is inapproprialg to prc5un that the ¢h8rity will ¢ontinue operational existence. Th¢ tn]stees are responsible for keeping prop¢r accounting records which disclose wih reasonable accuracy at any time the financi? p)sition of the charity and to onablc them io ensure ihe financial statements comply with the Charities and Investment (Scotlandl Act 200 and th¢ Charities Accounts (Scotland) Regulations 2006 (as annded). They are also POnsible for saf¢guarding thc asscts of th charity at)d hence for taking teasonable steps for the prevenlion and detection of fraud and other iwlariiies. Th¢ tnEStees are responsible for the mainienaTKe and integrity of the cl)arity and financial inforntIon on thc congregation's websitt L¢gi51ation in the United Kingdom governing th¢ prepavation and dissemination of financial ststements may differ from legislation i other.juri8dictions. Approved by thc TThst¢¢5 on l March 2026 sted on theiT behalf, VlvSeD Brwtt Sesslon Clerk
Ard ssan Salt le Pri¥ tl Ind Ddent ExAmlH rtt fArd ate Chrth •f tland I r¢port the accounts of the charity for th¢ )tar •)d¢d 31 Decen4v2025 which are sei oul on pa8es 5 to 14. Re$pectlve responbilItIeS 0(trustttS ¢x•th¢r The charitls Iru51tt5 are responsible foi the pwtion of the ac£ounts' in aetordance with ihe tern of ihe Chattties aod TnJsie¢ InveTrI (Scotland) Ari 25 a1 th¢ Chatities Accounts (Scoiland) Re8ulations 2(Kl6. The charity tnIs5 consider that the audit r¢quiretitsi ofRegLLlation l(Kll lal 1¢) of the Accounts Re8ulaiions dix5 not apply. It is my yespon&ibiliiy lo examine tht accounts" as rUlr Wid s¢dion 44(1) 1¢) ofih¢ Ad afjd lo stale whether particular fflalters have my 8ttthiioiL Bfisis of IAdependeRt exThiller's 51•¢ement An examit)alion is carried out in accorda[¢ Regulation I l of the Charities Acc4>unÈs IScoÉland} Re8ulalion5 2006. An ex3mination in¢ludts a revi of the accounting rcrords kwt by the ch?rity and a comparison of th¢ aecoLEnls prcsenicd with th(bS¢ COrdS. It aLw includes eonsidcrdiion of any unysual item5 OT disclosures Tn the u¢couDl¥". and seeks explanations from the trubt¢e5 conc¢ming any such rnaiters. Th¢ procedure5 undertaken do not provide all the evideDc¢ would be requ51 ITh an aLtdi4 and conwuenily I do nol express an audtt opinion on the view giv¢n by the accounts. IndepeDdent exmler'$ stteJnent In the course of Trry cxaminaiioJ4 no maner h&$ come 10 my aitention which 8iVQS rea50thable caLLSC io 11¢¥¢ thal in any n¥t¢rial lUPt the T¢qUiT¢mrTht5.' • to kttp accouThling T¢rdS in accordance Seciion 4411 Ka) of the 2005 Aci and Regulalion 4 of thc 2006 A¢counts Regulati¢ and lo prepare accourtts which accord with the accounting tccolth wly with RewJl8tion 8 of lh¢ 2006 Accounts Regulations have not Imh TW or to which. in my (yinion, 8tnlion should be dra in order enable a proper understanding of the unts to bereached. Ndme Gr•ham Love BA. C Chartered Aceountant IICAS) JRD LLP 11 Portl¥Bd Rod Kllmllrntstk KAI I[ D* I MArth 2026
10 PIr4 e4rnV
an and SalteO8ts Kir ate PT1h Chureh of Bal l December 2025 Urestrkted Restrlcled Fu#d$ Fund$ 2025 YJ25 Fu4ds 2(125 Total Fund5Totl Funds 2025 2024 ote rixtd Amets TaDwble Fixed ass¢ Investments 17.632 17.632 17.121 17,121 17,632 Cirreni Assets Debtor5 Church of scotld Inveslors Tnjst Bank and cash Church Or8anisation5 I I,IMM) 42.(7 3.396 191 45,684 41.989 53.097 3.396 56,684 52.989 Credltors Falling due wkthin one ye8r 600 r4et Current Assets 52.497 3 J96 56.084 52.389 The f¥#d$ of tbe eharlty: Unrtstrlcted Income GeneTal fijnds DeStted fijnds 14 26.491 26.fy)7 52,498 26,491 41.586 52.498 3J96 17.822 45.866 6.332 17J12 Restricted Income Futtd$ Endowment Fund$ 14 14 3J96 17.822 Totsl Ch•rfty 52.498 17.822 69.511 The accounls wer approvcd bythe Kirk Session on l March. 2026 f0raE on behalf of the Kirk Session VfvkD Bruce Sesslon Clerk St¢wrt Tre*s•rer
Ardroisan aud Parish Churcb f oIINnd formiD Vor the e•Te Istst ed 311)etrmber 2025 Attountl• The pri11paI8¢tonfltjg policies, which hav¢ b¢¢n applid ¢onsist)Ily tn the currtnt and prc£eding Jrar in dealing with item8 wht¢h are considered rnat¢rial ¢0 the accoun are sei out below. The charity ha5 Adopled the YequimKnls of the Stat¢n%nt of Rca>mxDd¢d Pr&¢ttt.' Ac£4MJntinB 2nd Reportin8 by Chariiies (effe¢iive l January 2019). BAsts of prep8ratlon The a¢cout)ts have txen prepared in &¢¢onlatte with applicable CoUnting stanilwrd5 uyth the hiSrical ¢osi ¢onv¢ntio mtxlified to rc(Icci the irtclusion of investmen15 at m&Tket valu¢. and aceonlance with the Charities and Tru51ee Investment (Scotlandl Aet 21)05. The Chwitit5 Accounts (Scotland) Regulation5 26 (&$ alendl), th¢ R¢¥ulaiions anet)L Conwgation&l Finance appTovd iJy the Genernl Assembly of th¢ ChuT¢h of in 2(M17 and the StateMt of R0MeIkd Practice.. AcounlÈn¥ and ReportiThg by ChaFities {elTei¥¢ l January 2019). Fund accontIng Furtds are classificd as tithff tt5tyided thnds or defi1 J5 follows. Restricted a fi subjerf io specific Tequir¢Tmlts as to their use whith rnay be declared by the th)nor or with their authority or ¢r¢aied through legal pro¢e$8¢$, but siill within the wider objects of the ¢hatity. Ertdowment fvnd5 whiLh have been given on the wndition thai the ori&nal ¢apithl surn is not reduc•L but Ihe inco% theTE frotn is us¢d for the purw)5e defincd in xc¢)rdartte with the obiLS of thc charity. Urkre$tricd thnds arc exndable ai the drelE0 of the tn in fvrtherancc of thc obj¢¢ts of the charity. If patts of the unresiricled fund5 are eamwked ai the dilon of the InlS for a partKular they are designat os a s¢pardte fuTKI. Thi5 d&4ignatson has an adrninistrative puryM)se only and does not legally restrici th¢ lryst¢¢5' disctEIiDfk lo apply (he fftd. Dcsignid fwid$ 8¢nerally bequests and leg3¢s¢s left 10 the Chyrch which are avdilable for any L¥g¢ ¢xpendilW¢. In¢ome All donations artd gifts ate included within under either unfestricled or restrbcd fiwds acwrding to the tenrts under which the don21ion is made and wh¢th the anx)uni can k quantified with r<0th?le tenainty. Donations and wfts in kind are brought into the accounts * their markei value to the charity. Expenditure ExpcnditUTe is rQgnsed on an accruals basis as the lihbilityi$ incwr>l Tangible nxed assets The charity owns and u5¢5 for its ¢h8rithble objects certain tangibl¢ fix a5$0& Incl118 the Chlwch halls. No considera11 15 paydble for the use of the Church. Exttndilure in¢thred oth the repair 8t ffAinten8nce of thtx assets is chorgtsj ¢XMIttUre in the statemcnt of finarK¥Y41 a¢iivilt¢$ the period in which thc liabilstyaTiS¢> The Trutt¢S' policy is to wri off fixtures aThJ pknnt in the pr of pur¢hw. lllvestments FiK¢d a55et investrrtnts arc stated at Ttwket va]ue at the hl3n¢e Sheet date. Unrealiscd gains and loSS r¢pr¢8ent th¢ difference between the market value Rt the Fty"nnÉn8 and end of the financial year or. if pur¢hosel in the )rar. the difference benvecn cost grtd market vakne #i the end of the year. Realised gairn5 Blld losses r¢presth)l the diffcrcncc be¢t the proceeds on disposal and the market value at the Start of the )aror ¢0# if KXErcTr in thc Jrar. Taxatlo Ardro55an & Sallcoots Kirkgate Parish Church of 1$ recognised as a c]7ty for the p¥tpose5 of applicable taxation I¢Bislation and is tber¢foTe noi subj¢cl to tsAatiOk Qrt its charitsble activtties. The ¢1lty 15 not rwsteted for VAT and resourc¢s exp¢ndd IherefoF¢ in¢lude iJTecovcrable input VAT.
00 OOTr 0- ' Or4 so1)000 oo
ty- r4- or40Xff f4m¢*C
Ardro5m and Saltcolts Kir te Parish Church of Scotlamd Notes formin rt of the financial statements For the ear ended 31 December 2025 21125 2024 6 Staff costs nMberS Salaries and wages Social security costs Pension costs 3.550 3.374 3.550 3,374 The average numberof employees during the year. kUlated on the basis of a h¢ad count. was as follows.. 2025 2024 Ministerial support Music staff Premises maintcnan¢e No employe¢ had employee benefits in excess of £fAI.IMM> (2024: nil). All Church of Scotland congregations contribute to the National Stipend bears the costs of all minist¢rs' stipcnds and ernployevs contribuiions for narional insurancc, pension and housing and loan fuMI. Mtnistcrs, stipcnds are paid in accordance with the naiional slipend scale. which is rclaied to Yea of service. For th¢ year wthr review the minimum SlipeI was £28.71M) and the MlMuM stipend (in the fifth and subseauent vearsl £35.269. 7 Tste¢ RemuDer•tion And Relattd Prtv Tranmetlons Nigcl Chikany4 Ministcr. was reimbursed for any travel and other expenses tolalling £6,527 {2024'. £4,812) comprising of tr8vel £3,74612024.- £2,878), telephoneliniemet £1.095 (2024.. £8921 and computer purchases £1.686 (2024.. £1,042}. Ther¢ wa5 additional voluntsry in 2025 or 2024. Mr S Mcmahon who is a member of th¢ Kirk s¢ssi(m received £3.55012024: £3 J47) for pmviding his services as organist during the year. No tnjstee of a person related to a tru¢¢ had any personal intest in any eontract or tfansaetion enier¢d into by the charity during ihe year. During the y¢ar a totsl of approximately £18.{ was donad to the congregation by Inees. 8 TAnglble Flxed Assets Owncrship of ihe charLS properties - the ChUh building and th¢ maD5e - vest with th¢ General Trust¢es of the Church of Scotland and noi with the chairty itself. No consideration is payable to the Church of Scotland for th¢ usc orth¢ prop¢rti¢s. The dwity bas tide io the church hallL A currenl valuc of tbis property has yel to be detenniped. io
Ardrogsan and S8ltcoats Kirk ts Plrfsh Church of Scod*nd Not formln rt of the fin•ndal JtatetDents For the e•r ended 31 December 2025 9 lttvestments 2025 2(124 Market value at 31 December 2024 Additionsl(Disposals) urtlISed gain / (loss) on investma Market value at 31 December 2025 17,121 16,966 155 Investm¢nts at cost 16,997 16.997 The following investments are held.. Church of Scotland Invests)rfs TrusL 1,548 {2021.. 1.548) Inco Fwid Untts Chur¢h of Scotland Investorfs Trusl. NIL (2021: NIL) Gro Units 17.632 17,121 10 Debtors 2025 2024 Gift Aid Tax Refimd Du¢ R¢¢overable VAT Due 11.0 11.000 11.000 11 Credltors 2025 2024 Ac¢rua15 61)0 600 600 600 12 Amlysls of Net Amets Among Futtd$ General D¢s¢n#ted Restrltted Endowment Total Fixed Assets Invesimemts Current Asscts Current Liabilities 17.632 191 17.632 56,684 16001 73,716 27.090 1600) 26.490 26.7 3,396 Net #ssels at 31 December 2025 26,007 3J96 13 VolDntsers In common with all wngtcgations of the Churcb of Scotland congregation benefits from tbe contribution mad¢ by Volnteers who give their time atKI talenls willingly foT the b¢nefit of the Church. The areas of eowegational life which r¢ly on the contribution of volunteers are njany aThl varied and mucb olthe aclivity would UDabl¢ to ¢olltillu¢ were it not for the commitmeni shown.
Ardrws8n and SaltcDats Kir te Parish Churth of S¢otJnd Notes form rt of the fin#rttil st*teAwnt$ For the ear ¢nd¢d 31 Deeember 21125 14 Movements ID Fwid5 At l Incomim¥ OlltgfjiThg 2025 Resourw Resree$ Trnthsfers A¢ 31 December 21125 KndowtheDt funds Knoxland Bequest Gcncral Purposes Mrs Workrnan Bequest 17.121 511 17,631 191 17.822 17.312 Restrlcted funds Kirk Session Benevolent Fund Kirk Session Discrelionery Furxl Mini5t¢r5 Bcnrvolent Fwid Mrs M Reid BeqSt Organ Fund R¢furbishment Fwids 397 3.212 2.245 478 {190> 212 {3,212) 17(Kll 419 954 1499 478 UTrrestrl¢ted fud9 Designated Fabric FuThl Designated Cattage Fund Designated Guild Fund Designated Youn8 Persons FUTMI Des[#t¢d Craft Group Fund Designated County Dance Fund Investor5 Tntst Depc6ii FuThJ General Fwid 4,015 7,869 {2,93 l} 17,(XM) 25,954 206 17 1.310 {31X)I 55 17 1331 14 (186) (7701 {1,7501 (870) 42 1.612 41.587 45,867 69.511 91.449 96,497 96.687 26.491 52,498 73.716 Totsl funth l(K).892 orytgol# ResoNr¢¢s R¢50Jr¢e5 Tr8n$fer6 At 31 Detember 2024 21ll4 EndOwent Knvxland Flequesi Generdl Purpose5 Workman Bequesl 20,242 1.155 (2.1) (2,275) 191 17.312 Restrieled fund$ Kirk Session Benevolent Fund Kiik Sesbiun Dis¢retionery Fund Minister5 Benevolent Fund Mrs M Reid Bequest Organ Fund Refurbishment 525 3.212 2245 478 1128) 397 3.212 2.245 478 6,4(A) E28 6,332 ureStriCted fuDd$ D¢$ignated Fabri¢ Fw)d Desiwted Cottage FuDd tksigDat¢d Guild Fuud Designated Young Persons Fund Designated Cowity Darbce Fur lllvestors Trust Dcposit Fund Genernl Fund 11,447 4.592 10,864 (22,887) 4.592 (4.592) {2() 4,015 {8l4) 206 17 42 17 24 1.414 {446) (9501 85,672 99.110 IIK>265 3,425 2.275 41,587 45.867 69,511 52.1(fJ 79.002 107,627 109.756 To¢•1 fund8 12
Ardross8n and S tsKtr h rch of Seotlxn otes formln Forth rt of fbe finntSal 25 15 P su of Endownmi F Nds Incon* from th¢ Knoxlarhd Bequest is to be us1 to assist thc TKY ofthe Conrga¢l0 Incour from Mts Workman's Bequ fund is to Ec u%d kn a5SiSt Sunday 5th001 dulics. ts Bcnevol¢nt Fund.. This is a fund to assist the nccdyof the Con11011. Di8crclloTr Fund.. The Kirk se&sion uses these fund5 at therr dIretIoN to #ssist those need. Minisierfs Ben¢volcnt Fund: This 15 a fund to pmvEde nM)nies for benevolent purtx)scs at the mini5terf8 Mr5 M Reid's B¢qu¢si". This is a fimd to provide [TrleS for special ptvjKts which 1] benefit the Chur¢h. Organ Fund.. The K¥Tk sl0n LLSts these fim& for major or8an repair5. of Desl ated F Fabrii Fund.. Th¢ Ttustees have set a5de for thc mainlenance of the church PToperty. Guild Fu.. Thc Tn¢¢$ have sct a5iik finxt8 for th Gutld artivities. Young Pe>5 FuTht. Th¢TnL8iees have set &8ide fvnds for use by the Young PeTson& akur¢hl Youth fellowship coun Dance Fund.. The Trlt¢S have set aside runts for by the Counlly Dance Club. 16 Coll¢rtlo•s for Thlrd Partks 2025 2024 Christian Aid Kitchen Fund Rev Templeton CELED Hathurcentre Argyle Centre Food Bank B1hSW)d Night Befor¢ Christm Poppy Appeal 854 934 570 230 170 370 155 180 35 240 320 13
Iteoat8 Kl te Prtsh endlx I to the financlal stAtements For the ear end er2 Funds held behalf olthe coDgreglloA by the Chllreh of Scotland Cener•l Truittts 2025 2024 CAPITAL ACCOUNT Cothgolldted FAbrlt luDd- ¢•Jt GaiTh Transfer Kirk8ate Parish ChUh 94.627 4,570 64.641 29,986 Market Vale of B#l¥ntu it 31 D¢t¢m Deposlt Fund Ciedit Balance at l January Nct proceeds of 58kof Churth Cottag¢ REVENUE ACCOUNT Consolld*t¢d FAbrlt Credii Balance at l January In¢eTe5vDivid¢nds rteiv 4,028 3.490 350 7.168 4557 3,697 4.226 4.028 Trdnsfcr lo Kirkgat¢ Porish Chllrch Credit Balance at 31 Decernber 7.168 BY ThE CHURCH OF SCOTLAI¥D UYICORPORATED COUliCJIS AYD COMMrrrEES T¢mp)rsry Actount Credit Balance at l January Net preedS of saleof Moni8onEry Cresceni MaL Trdnsfer Kirkgate Parish Church Interest Rcceived This paB¢ not form part ofthe ¢barity$ srawtory a¢eounts. 14
Ardrtrssan and Salteoats Klr te Parisb Chr¢ of Scotl*nd endlx 2 to the ststement8 For the ear ended 31 December 2025 Ex re Aeeouttt Budget 2026 2025 2024 neral Aecount Ineome for Yur Offerings Gift Aid Weddings and Funer4ls Use of Premises Investment Income RegulaT FundrdiSing Evcnt5 Other Income 63.186 10,861 1287 62205 10.563 1.268 10,9 1,250 1,158 8,035 1.367 9.024 1,200 7,500 88.349 86.183 91,350 ExpeDdlthre for YeAr Giving to Grow Presb>tery Dues Ministcls Expenses Ministerial A&sist8ncc Pulpii Supply Othcr salary costs Fabri¢ Repairs & MaintenCe Council Tax Other Buildings Costs Church Offi¢e Expenses Organ & Music Oth¢r expenses Independent ExaTnin¢r's l Ali0S Fee Off¢ring Envelopes 48,218 1.592 6.527 47.173 1.077 4.812 53,606 850 3.732 10.569 3.368 9,930 .543 1.128 5,698 825 3.782 1,405 3.143 10,798 5.874 800 3.800 1,5(M) 11.500 1.200 6237 87,306 SurpluJl(Dellelt) for Year 4,044 Fabric Accou Income for Year Transfer from G¢n¢ral Trll¢eS Insurance Claim Grants InvestmcDt Incom¢ / Intcr¢st Donations 1.694 3.050 4.71X 125 7,869 10.864 Expendlture for Year Fabric R¢pairs & Maintena¢ Other eXpenS 2.931 22.887 2.931 Surp]U(Defi¢lt) for Year 4,938 This page does not Ii)rni part of th¢ thaEiWs statutory ¥eounts. 15