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 ￿ Ch￿￿h 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 re￿1 and ac¢ounts fot the Ardr05san and Salicoats Kirk8aie Parish Church foi the Irar ended 31
Decether 2025. The financial Stat¢l￿D[S hav¢ been prepared in ac¢othce Thi¢h th occounling policie5 set out in ll￿e I ￿ the
accounts and COI￿lY ￿1th Ihe fjeneral Assembly RcgulatiOfLS for C¢)ngregationai Fina]Ke. th¢ Chatiries and TnLsiee Inic5ttn¢nt
IScoi13ndl Act 2￿5, iht (lJaritie5 Aecoun15 {Scoil•ndl Regujauons 20[￿ las an￿nded) attd Accounting and Reporting by Charittes..
Staien*nt 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 Solic￿ts Ki￿￿t¢ Parish Chutth
SC 023￿)
120645
John Stew?rt
Aidm55an atKi SOIr￿a￿ Kitkgate Parish Cburc
JO Chylwtll Strcer
Salic09ts
KA215EA
Trusttt5
IdrkSess1011
Johrt Arm5rrDog
Hekll Kerr ladmined FtbrnaTI' 2025)
Roscattn mcl￿
June Arrnslrong
John Kcr¢ ladmittcd Ftbrt￿ry 20?JI
Stuart Mcmahon
Andrew Bruce
Fiona Lid41¢11
Jeminu McS¥•n
VI￿*en B￿￿e
Eirlyn L￿8 N￿rr[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￿ l*lmittcd Februan 20251
Anne Dailly ladmit*d 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' Mell￿21Y
P4ulinc Reid
Susan Gill
Kathlccn M¢llTeaiy
John Ste￿.aN
Eieljn Grccn
Eunitt Mclnnes
Mary ste￿Ert
Mauyttn Ilurtier
Rebecca M¢L•y
Agnes Wilkie
PriA¢lp*l 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 Strfl*nd
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 n￿nbe[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&tioth*l Structure
The minisiet, who is g rnetnberof the Ki￿ SessNJn. i5elect¢d by the cortgre8a￿on and ioducted by PTesb)trry. Certain reS￿nsibilitieS
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 Chll￿h_

roJSAD gnd
h ofseorfattd
Truitett, knmual R
For the
e*r 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(rtl*kl 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 norn￿llY 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 g￿j 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 I0￿h ￿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 tt*etings 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 eqUIpn￿l.
OUT churcb ma8a2ine is norn￿llY di51ribuled niTh¢ thTTh]gh(RLt the year to all IKRLqehdd5 Iwth ConTr￿￿On5 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 r￿j ￿￿1￿111￿$ 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 fo￿1
parcels at this t]￿￿, as w¢ll advice on finartcial mallers a￿1 addictiOTLk
Th¢ conwtion is very generous. We wercdclighid lo￿ abl¢ onc¢ agaiTh to fill 2(Xl 5h(th)x¢5 thi5 y¢orts ih¢ B1￿￿5W{￿l trusL and to
coll￿t 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 ￿r￿lSIng attiviti&s io help with th¢ c05t of a ncw kitc}￿￿.
We are reco￿lSed as bein8 a friendly, caring and warn c￿￿1(￿.
Numbcr8 8ttefidinB Sthiday wthyhip h8ve continued to iN¥t￿ over thr year. we har h*1 %vaal Fyople joining by tran$ftr of
C¢Ttificate and by prof￿10￿ of faiih.
Financial Review
Our givings this year have risen to £63,186. S￿l]Y we h¥ve l(6t a of menkn S￿1￿￿1&* the ch1￿h w well fin8JJcially. As Ltwal
we have benefitted gr¢atly from S￿[x)rt of the Cburth (hganisaiiwts 1£4.162) such 18 the C4Mmlry Dance Grtyjp, Craft Group and (he Guild.
Their SUPPOrt is invalttable. Thwe is cauinly scope to Trn¢rn8e w it￿￿¢ frtYTh Gift Aid (2025- £10,861) J5 increasing per￿148¢ of our
gtvings thmu8h the plate are in cash - 50m¢ of this wtld be 8ift-xided if tthitributtts te91￿ envelq)es or take out a St3ndin8 Order.
Fundraising was again a major contsibutor to iT￿￿￿e- £8.￿1. We had a particularly year ts fimdrnising as we were raising
nds for th¢ kitchen renovation in 2026.
Unsurprisingly our all￿all0￿ fly GI￿￿8 toGri)w has illL7t¥al £48.218 to £53.6(kn for 2026. This amthmts toover £l,(MXI a week I
we finance all th¢ other of our thll￿h. Trher eX[￿se$ wch as Heat & Lighl InsU￿ce 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 b￿t I￿ 2025 with a very generous wTht of £4,700 from the Benefaei
TnLSt.
Plan5 for Futur¢
The Clur¢b plA￿S io up￿ade 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￿￿&t￿￿ent
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 pru1￿018 in pl&Y covtiin8health I￿1 safw. rtre aDd safegU￿dID%. 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 I￿ld reserves of approximately six I￿nthS expendttur¢ irKluding designated fi￿ds. 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 t￿￿teeS ayc rcsponsible for pr¢pariDg a trust￿4. atinual report and financial s￿ements 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 t￿￿teC5 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 an*nded). 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 inforn￿tIon 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 st￿ed on theiT behalf,
VlvSeD Brwtt
Sesslon Clerk

Ard
ssan Salt
le P*ri¥
tl*
Ind
Ddent ExAmlH
rtt
fArd
ate Ch￿rth •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$pectlve respon￿bilItIeS 0(trustttS ¢x•th¢r
The charitls Iru51tt5 are responsible foi the pwtion of the ac£ounts' in aetordance with ihe tern￿ of ihe
Chattties aod TnJsie¢ Inve￿￿￿TrI (Scotland) Ari 2￿5 a￿1 th¢ Chatities Accounts (Scoiland) Re8ulations 2(Kl6.
The charity tnIs￿5 consider that the audit r¢quireti￿tsi ofRegLLlation l(Kll lal ￿ 1¢) of the Accounts Re8ulaiions
dix5 not apply. It is my yespon&ibiliiy lo examine tht accounts" as r￿Ulr￿ Wid￿ s¢dion 44(1) 1¢) ofih¢ Ad afjd lo
stale whether particular fflalters have my 8ttthiioiL
Bfisis of IAdependeRt ex*Thiller's 51•¢ement
An examit)alion is carried out in accorda[￿¢ Regulation I l of the Charities Acc4>unÈs IScoÉland} Re8ulalion5
2006. An ex3mination in¢ludts a revi￿ of the accounting rcrords kwt by the ch?rity and a comparison of th¢
aecoLEnls prcsenicd with th(bS¢ ￿COrdS. It aLw includes eonsidcrdiion of any unysual item5 OT disclosures Tn the
u¢couDl¥". and seeks explanations from the trubt¢e5 conc¢ming any such rnaiters. Th¢ procedure5 undertaken do not
provide all the evideDc¢ would be requ5￿1 ITh an aLtdi4 and conwuenily I do nol express an audtt opinion on
the view giv¢n by the accounts.
IndepeDdent ex*ml*er'$ st*teJnent
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 lUP￿t 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, 8t*nlion 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 Ro*d
Kllmllrntstk
KAI I￿[
D*
I MArth 2026

10
PIr4￿
e4rnV

an and SalteO8ts Kir
ate P*T1￿h Chureh of
Bal
l December 2025
U*restrkted Restrlcled
Fu#d$
Fund$
2025
YJ25
Fu4ds
2(125
Total Fund5Tot*l 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 scotl￿d 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
DeSt￿ted 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¢w*rt
Tre*s•rer

Ardroisan aud
Parish Churcb f
oIINnd
formiD
Vor the
e•Te
Istst
ed 311)etrmber 2025
Attountl•
The pri1￿1paI8¢to￿nfltjg policies, which hav¢ b¢¢n applid ¢onsis*t)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 hiS￿rical ¢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 2￿6 (&$ al￿end￿l), th¢ R¢¥ulaiions anet)L Conwgation&l
Finance appTovd iJy the Genernl Assembly of th¢ ChuT¢h of in 2(M17 and the StateM￿t of R￿0￿Me￿Ikd Practice..
AcounlÈn¥ and ReportiThg by ChaFities {elTe￿i¥¢ l January 2019).
Fund acco￿ntIng
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 obi￿LS of thc charity.
Urkre$tric*d thnds arc ex￿ndable ai the d￿relE0￿ of the tn￿ in fvrtherancc of thc obj¢¢ts of the charity. If patts of the
unresiricled fund5 are eamwked ai the di￿lon of the In￿l￿S for a partKular they are designat￿ os a s¢pardte fuTKI. Thi5
d&4ignatson has an adrninistrative puryM)se only and does not legally restrici th¢ lryst¢¢5' disctEIiDfk lo apply (he ￿fftd.
Dcsigni*d fwid$ 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 restrbc*d 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 r￿Qgn￿sed 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$0& Incl￿11￿8 the Chlwch halls. No considera11￿ 15
paydble for the use of the Church. Exttndilure in¢thred oth the repair 8t￿ ffAinten8nce of thtx assets is chorgtsj ￿ ¢X￿MIttUre in
the statemcnt of finarK¥Y41 a¢iivilt¢$ 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 loS￿S 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 ¢1￿lty 15 not rwsteted for VAT and resourc¢s
exp¢ndd IherefoF¢ in¢lude iJTecovcrable input VAT.

00
OOTr
0￿￿-
' Or4
so￿1)000
oo

ty- r4-
or40*X*ff f4m¢*C

Ardro5￿m 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 n￿MberS
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 Slipe￿I was £28.71M) and the M￿lMuM stipend (in the
fifth and subseauent vearsl £35.269.
7 T￿ste¢ RemuDer•tion And Relattd P*rtv 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 inte￿st in any eontract or tfansaetion enier¢d
into by the charity during ihe year.
During the y¢ar a totsl of approximately £18.{￿ was dona*d to the congregation by In￿ees.
8 TAnglble Flxed Assets
Owncrship of ihe charL￿S properties - the ChU￿h 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)
ur￿t￿lISed 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
Vo￿lnteers 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¢otJ*nd
Notes form
rt of the fin#rtti*l st*teAwnt$
For the
ear ¢nd¢d 31 Deeember 21125
14 Movements ID Fwid5
At l Incomim¥
OlltgfjiThg
2025
Resourw Res￿ree$ 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 Beq￿St
Organ Fund
R¢furbishment Fwids
397
3.212
2.245
478
{190>
212
{3,212)
17(Kll
419
954
1499
478
UTrrestrl¢ted fu￿d9
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$fer6
At 31 Detember
2024
21ll4
EndOw￿ent
Knvxland Flequesi
Generdl Purpose5
Workman Bequesl
20,242
1.155
(2.￿1)
(2,275)
191
17.312
Restrieled fund$
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
u￿reStriCted 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 fin*ntSal
25
15 P
su of Endownmi F Nds
Incon* from th¢ Knoxlarhd Bequest is to be us￿1 to assist thc TK￿Y ofthe Con￿rga¢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 Con￿￿11011.
Di8crclloTr￿ Fund.. The Kirk se&sion uses these fund5 at therr dI￿retIoN 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 [Tr￿leS for special ptvjKts which ￿1] benefit the Chur¢h.
Organ Fund.. The K¥Tk s￿l0n 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 Trl￿t¢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
B1￿hSW￿)d
Night Befor¢ Christm
Poppy Appeal
854
934
570
230
170
370
155
180
35
240
320
13

Iteoat8 Kl
*te P*rtsh
endlx I to the financlal stAtements
For the
ear end
er2
Funds held behalf olthe coDgreg*lloA by the Chllreh of Scotland Cener•l Truittts
2025
2024
CAPITAL ACCOUNT
Cothgolld*ted FAbrlt luDd- ¢•Jt
GaiTh
Transfer ￿ Kirk8ate Parish ChU￿h
94.627
4,570
64.641
29,986
Market Val￿e 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 pr￿eedS 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 Ch￿r¢￿ 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 & Mainten￿Ce
Council Tax
Other Buildings Costs
Church Offi¢e Expenses
Organ & Music
Oth¢r expenses
Independent ExaTnin¢r's l A￿li0￿S 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 Tr￿ll¢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 eXpen￿S
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