THE CHURCH OF SCOTLAND STAIR PARISH CHURCH (Church of Scotland) CONGREGATIONAL ACCOUNTS For the year ended 31 December 2024 CONGREGATION NO 100593 CHARITY NO SC035601 Receipts and Payments
REFERENCE AND ADMINISTRATIVE INFORMATION Chanty Name Stair Pansh Chur(* (Church of Scotland) Charity Registration Number SC035601 Congreg8tion Reference No 100593 Contact Address Truslees Independent Examiner Bankers Royal Bank of Scotland, Ayr Chief Office, 30 S8ndgate. Ayr KA7 1BY
Stalr Parlsh Church ( Church of Scotland) Trustees Report Year ended 31 st December 2024 Governing Document The Church is administer8d in accordance with the temis of a Unitary Deed of Constitution, Which all Trustees are familiar with and all Trustees have access to a copy. Recruitment and appolntment of Trustees The Church trustees consist of all members of the Kirk Session, these members b8ing the Parish Minister and sixteen Church Elders who have been appointed on the basis of their gifts and skills. Organisatlonal Structuro The Kirk sassion meets at least quarterly throughout the year and is responsible for the spiritual and temporal life of the Church. A part of that responsibility is to ensurp. th2t tle Church of Scotland guidelines on Safeguarding are followed. is our Interim Moderator and Locum. ObjectlV08 and Activiti88 The Church at Stalr exists primarily to provide a Christian witness within its Parish. For historic reasons we are a gathered congregation with a strong sense of mission. We are currently linked with Ochiltree Church. Under the reforrns set up through the Church of Scotland w8 wlll be fonning a Union with two other Churches. Stair Church has been told that it will face disposal by 2027 as part of the Church of Scotland's reconstruction plans. We actively support the great Church both locally with the new Presbytery of South West Scotland and at national level in its work across our land and in the world beyond, bringing to many other countries the Christian message of hope and practical support. Throughout the year, weekly Sunday service is at 10.00am except when there are the summer joint services held between the four Churches. The unrted Guild flourishes within th8 Churches and gives members further opportunity to cornmit their lives to Christ and to express their faith in worship. prayer and action. The Sacrament of the Lord's Supper is celebrated a minimum of four times per year on Sundays in February. May, October and at a Thursday evening Easter Serice. Home communion is made available to those who are housebound. There are specific services on Thursday and Friday of Easter Week, Rernembrance Sunday and Christmas Eve. Children continue to be an important part of our Church. They ar8 either part of th8 Sunday school which meets during the second part of the Service or, for children
Children continue to be an important part of our Church. They are either part of the Sunday school which meets during the second part of the Service or, for children of secondary school age there is Stair United. There is a Crèche available all year round. Christmas 2023 saw 25 children receive presents. We are fortunate to have these children. There is a Gentlemen's Club which meets each Saturday morning for breakfast. Several local charitable organisations within the Ayrshire community and beyond were supported by special collections during the year. We again supported Women's Aid in Ayr through the Gift Service in December. From the General Account tp various charilies... £350 Christian Aid, £350 to Crossreach, £350 Scottish Bible Society, £253.50 Action Aid ( child sponsor in Tanzania) and £1200 to River Garden from 202312024 Festive Appeal. Achlevements and Performance Our Communicants Roll has decreased over 2024. The Worship Team has four members. Over the course of the year there were three new communicants by profession of faith, four Baptisms ( one adult) and three Funerals. Flnanclal Revl8w The Church has been able to meet all its financial responsibilities over the year and has again been maintained at a high standard of repair and decoration. The main source of income to the General Account continues 10 be from offerings by the envelope system, standing orders and open plate donations. Throughout the year 2024 income exceeded expenditure by £6.147. The General ReseNe and Fabric Account continues to be used for the payment of general repairs, servicing and mainlenance of the equipmern wrthin the Church and Manse. Our investments have nol been touched during 2024 so rna1n at a fairly healthy level. Reserves Pollcy The Trustees continue to consider it prudent to hold a balance of around £16,(X)O to £18,000 in the Fabric and General Resepie Account to take into account increases in all costs for maintenance and any repairs necessary, in the maintenance of the Church building, its contents and fittings. Along with the general upkeep of the Manse. The Trustees also consider it necessary to hold a reasonable balance in the General Account to enable payments in particular those required to the national Ministry to be maintained on a monthly basis. Approved by the Trustees.
Session Glerk Date of Slgnature i.J£
Independent Examlners Report to the Trustees of Stair Parish Church (Church of Scotland> I report on the accounts of the tharity for the y8ar ended 31 It December 2024 which are sel t on the following pages Respective Responsibllltles of Trustees and Examlner The Chanty's Trustees are responsible for the preparation of the accounls in accordance with the tems of the Chanties and Trustee Investment (Scolland) Act 2005 and the Chanlies Acxounts (Scotland) Regulations 20C6. Basis of Independent Examinerfs Statement My examination is carried out in accordance wtth Regulation 11 of the Charities Accounts (Scotland) Regulations 2[. An examination indudes a review of the accounting records kept by the Charity and a comparison of the accA)unts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations frorn the Tnjstees conmIng any su matters. The procedures undertaken do not provide all evidence that vnuld be required In an audit, and consequently I do not express an audit opinion on the view given by th8 accounts. Independent Examlners Report In the course of my examination no matter has come to my attention - 1 Which gives me reasonable cause to believe that in any material respe th8 requirement to keep accouniing records in accordance with section 44(1)la) of the Act and Regulaiion 4 of the 20CE Acccwnts Regulati(S and to prepare accounts which accord with thè accounting racords and comply with Regulation 9 of the 20C6 Accounts Ragulations have not been mel or 2 To whith, in my opinion. my attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Name Address Slgned Date Isb125
srAIR PAR6H CHUftCII RECEIPTS AND PAYMENTS ACClXIt4T YEAR ÉNDED 31 DECEMBER 2024 20?4 Tor•1 Sp•¢Hk Totsl A•celpts Oonalk Legacies FuThdfa&lwe¥ents nl & dpkK>5rt In1J1 Inve5tmerrt Irwne 42,282.22 757.92 1.362.80 44.4>2.94 42,210.lY 215.92 1.596.23 5,594.43 S.YJ4.4a 6.36 1,034.34 SJ.037JT 5,594.43 6J6 1.034 SIJI37.97 4,210.73 4.210.73 4.15 729.( 48.974.74 4.211173 YS 4.75 1.034 34 1,792.26 7.( 4?A76.65 Renlal of Salo cl Wtthdriwal ot IrNostmen15 Slalr Shale. Manse Rental Recelpts GènHal Ttee5 Vransler IrL¥n Res111cled Furm rran51v Irom Gehpral Fund 46,4 1.6Tr). 18.97474 1.259.57 1.159.51 1359.57 4176.65 3,051.83 1.369.L 52.297.54 om 51297.54 44438.78 48,974.74 48,974.74 Costs d ge1•11$1und5 chatttab GLwernance tosts Iran5fer to sunday School Tfan5fef to ID¥e5tL¥5 Tiu5t Tfansfw lo FabrK Fu4 Tvt•l P•ym•n 41,319.45 3X).a) 658.03 yi.( 42.037.48 4I037A8 ?.993 43.4)1.45 3?9.1¥) 1,378.80 183.((1 44,70Q.25 6,4)3.70 7,102.) 44.M25 fj.4(B.70 595.10 4J.729.45 7,102.9) 1.199.03 SO51j8 so,oJiJ• 43.726A5 S&70 1.561AO 51,18J.95 OA) 51.laS.95 EXCs01A1•1pts o¥•rP•wrnnts 6J47I> 4,051 111 17Q.03 2266.16 2266.16 2,7023J 4,950.1." 39.18 2,2(rfJ 21 Op•nlty croslni b•l4r 37,265.9? 43,413.12 15,37Y.YY IS,323.93 n39 IS55 34,563.59 37.265.92 24.410.93 I9.4.11 711.09 59.685.61 15,323.99 15.323.99 75&m.60 i2.8).39 15.4C8.14 9>). 59.742.56 750.27 57.476.40
sfAIR PARISH CHURCH ANALYSIS OF RECEIPTS {GENERAL FUND) YEAR ENDED 31 DECEMBER 2024 2023 Donatlons (i) Offerlngs Open plate W.F.O Giftaid Tox recoveredfrom gift old 7.617.05 7,317.07 26,051.00 8.389.17 42,057.22 25,966.50 7,709.48 40.993.05 (bl Other ordln•ry Income Contrlbullon trom Church OrganItIOnS The Guild Tea Fund Generol donations 0.00 0.00 0.00 50.00 50.00 175. 175.00 Id) Other Incom• Weddlnos Flower box 50.00 1,130.00 45.00 1,175.00 50.00 Totsl Donatlons 42,282.22 42.218.05 Fundralslng events Icl 5peclal collertk)ns Strawberry Tea Christian Aid week collertioft Festive Appeol contoffners Wheels in Motion - Tea Fund G Mcfurk - Retiral 422.00 250.00 1,270.00 950.00 0.00 2,892.00 247.00 1.195.00 200.00 1.300.00 2,942.Th) le) Extr•ordln•ry Income Guild- Drongon/Ochiltree 8onk interest Organist/Choff Wedd Fees Guild- Capitotion Fees Guild Projert R85 Compensotion Member specific Donotion 1,514.93 596.50 0.00 541.00 0.00 420.73 130.00 168.00 600.00 0.00 2,652.43 l373 Total Fundrnlsln8 events 5.594.43 4.210.73
5fAIR PARISH CHURCH ANALYSIS OF PAYMENTS YEAR ENDED 31 DECEMBER 2024 2024 Charltable artfvltles Ministries and rnission allocation Presbytery dues Voluntary additional stipend Minister's expenses Minister's retirement collection Ministerial assistan Pulplt supply Locum costs Interim Moderator's travel expenses Other staffing costs Fabric repalrs and Maintenance K C Legal Fees Other building costs Church office expenses . Retiral Other expen5e5 and donations 10,184.00 772.0) 14,831.00 772.00 1,409.40 1,163.25 353.00 10.802.53 435.50 8.812.81 2.650.00 5,085.00 0.00 8,143.51 1,336.51 1.3W.00 4,428.50 41.379.45 3,600.00 3,813.17 991.72 3,897.00 43.401.45 Governance costs Independent examiner's fees 350.00 350.(WJ 325.00 325.Th) Other payments Purchase of assets Purchase of investments AUDIT TRAIL ON PAYMENTS Ministries and mission allocation Ministers stipend & missionfvnd Presery dues 14,831.IXI Presbytery Gssessment/dues Mlnlstets expenses Minlster s travel expenses Minister s other expenses- Telephone Minister's other expenses- Moll redftrert 1,409.40 1,163.25 0.00 0.00 4163.25 1,409.40
Pulplt Supplv P(Jlpit supply Deduct.. Pulpit recloim 353.00 435.50 353.00 435.50 other stafflng costs Orgoni5ts'honororla Church officers, honororio Rellef orgonlst 2,650.00 0.00 o.Do 2,650.1M) 2,970.00 1.995.00 120.00 5,OB5.00 Other bulldlnB costi Church insuronce Heotlng and liqhtlnq 2,067.57 6,075.94 ,143.51 1,979.03 1,834.14 3,813.17 Church offlce expenses Church telephone Communion expenses Printing, publicotions t7nd newslerters 171.28 147.38 1,246.98 772.47 Sundrles and qlfts Sunday School Expenses 8olonce item to Ochlltree church 'e,'I Irom Ochiltree 494.05 420.40 442.99 500.50 Community centre lets 187.00 1,336.51 374.00 991.72 Donatlons Crossreach Chrislion Aid M.A.F. Scottish 8ible society Festive Appeol Whee15 in Motion - Tea Fund Action Aid- Chlld Sponsor Guild Fees & Project to Edlnburgh 350.00 350.00 0.00 350.00 1,200.00 200.00 253.50 1,725.00 4,428.50 250.00 425.00 1,270.00 950.00 234.00 768.00 3,897,IXI
Stalr Parlsh Church (Church of Scotland) Year onded 31 Docembor 2024. Notes to Account811) Durlng 2023 the received £1,409.40 travel expenses. No other Trustee received any remuneration or reirnbursed expenses.
sfAIR PARISH CHURCH GENERAL RESERVE ACCOUNT I FABRIC ACCOUNT YEAR ENDED 31 DECEMBER 2024 Openlnq balance: Current account Deposit account with Cos 15.460.21 4.000.00 20,410.93 4,000.00 19,460.21 24.410.93 Recelpts: Car park donations Donations towards upkeep Investment withdrawal From Savin8s Accounts Interest on Cos deF)OSit account Stair Share- Manse Rentsl Transfer from General account 757.92 215.92 1,034.34 1,259.57 729.06 3,051.83 22,512.04 944.98 25.355.91 Paym•nts: Church costs.. CSS- fire system Organ repair & tunin8 Sundry Items Church repairs Chubb Electronic Securlty Ltd 391.56 495.06 199.40 5,431.52 585.36 113.83 792.55 iii.io 1,707.94 548.36 Manse cost5.. Repairs 2,621.92 Transfer to Investors Trust (Mission Fund Restrlrtedl 15.409.14 19,460.21 aoslng bJl•nce: Current account Dep05It account with COS 11.409.14 4,000.00 15,460.21 4,000.00 15,409.14 19,460.21 io
srAIR PARISH CHURCH RECEIPTS AND PAYMErir5 ACCOUNTS SPECIFIC FUNDS YEAR ENDED 31 DECEMBER 2024 2024 2023 Te• Fund nday 5¢hool SundA y School Fhwer Fund Gulld Fund Tt)t•l Gulld Fund Total Receipts Oonations Bank & deposrt interest Transfer from General Alc 829.95 5.03 532.85 1.362.80 6.26 1.c.58 3.83 490.65 45.( 1.5%.23 4.75 1.23 0.92 834.98 532.85 1.23 1,369.06 1,064.41 4.6$ 0.92 45. I,E.98 Chèrltsble aclr¥itles Govemance t05ts Totsl Payments 468.03 658.oa 541. 1,199.03 910.C(I 183.(M) 1,093.0) 423.80 45.(X) 1.378.80 183.(K) 1.561.80 541.() 731. 423.80 Excess of R•c•lrts over P•yrnents 103.98 64.82 1.23 170.03 66.85 0.92 39.18 openi bAI•YK•: Cash in hand Balance at bank 62.15 2.03 159.08 591.19 7SO.27 28.05 2.03 83.79 85.82 30.08 681.01 84.71 86.74 597.22 597.22 568.63 28.05 711.09 Cb)si b•lan¢•: Cash In hand Balance at bank 245.70 426.91 672.61 159.72 2.03 85.94 407.45 512.85 62.15 2.03 84.71 159.08 S91.19 750.27 506.48 159.72 87.97 920.10 568.63 86.74 li
STAIR PARISH CHURCH RECEIM AND PAYMEMf5 Accouiirs RESTRIED FUNDS YEAR ENDED 31 DECEMBER 2024 2025 8ank & dep05rt intere5t.' Churth olStotlèTrJ BaTrk deposft Trartslw orKJ OL om o.co on) (Lfy) (w) oL(J ox Op•fvlni b4•n¢•: Church of Scothnd dep 8ank dekw)Si( aCCor* L015_97 .02 .3U99 1.015.97 13.LYA).IX) 097 Church of Scotland depc6 8ank d•posit acc¢unt 1.015.97 orn 1x115.97 13JXD.CLI I1$37 .02 15,32199 02 1.015.97 15,3Ug9 12
Stalr Parlsh Church (Church of Scotland) Year ended 31 December 2024. Notes to Accounts (2) Purposes of Specmc Funds The Guild Fund is lo maintain the running expenses of the Gud The Te8 Fund is money donated for the provision of after Service tea, coffee and bisciits. The Sunday ScfK)ol Fund Is to assist in the running of the Sunday School. rhe Fl¢)wer Fund is to provide flowers to display at the Sunday service. Purpo808 of Restrlcted Funds The J l Highet Memori81 Fund is for the maintenance of the Highet Graves. The Rorison Poor Fund is to provide money for the needy. The Ronson Bun81 Fund is for the m8inten8nce of the Rorison Graves. The Trabboch Reunion Fund is used to provide a wreath on Remembrance Day Servica Mission Fund Restricted is to be used specfficelly for Mission purposes in Stair Parish chUh and Parish. 13
STAIR PARISH CHURCH RECEIPTS AND PAymEPs AccouKr YEAR ENDED 31 DECEMBER 2024 2024 2023 Endowment Funds Restricted Futhds Endowment Fuhds Funds Fund5 Funds Tot•1 Receipts Donations Legacies Fundraising Èvents Bank & deposit interest Investment income 44.402.94 4440194 44.030.20 OJ).20 5594.43 6.26 1.034.34 51.037.97 5594.43 4.210.73 4210.73 4.75 729.06 48,974.74 i.OX34 SI37.97 729. 48.974.74 Rental of premises Sale of assets WithdravTrl of Investments Stair Share - Manse Rental Transfer from Restricted Funds Transfer from General Fund 1,259.57 1259.57 Total Recelpts 51297.54 5IZ97.54 48374.74 48.974.74 Costs of generating funds Charitable activities Governance costs Transfer to Investors Trust Transfer to Unrestricted Fund5 Total Pty•ts 42.037.48 7,993. 41037.48 7393. 44.780.25 6.403.70 44.7W.25 6.403.70 S0.th.J8 50.031.38 SL183.95 51,183.95 Excess of ReIpts O¥eT Payments 126&16 266.16 -2,2n9.?1 14
STAIR PARISH CHURCH STATEMEIU OF BALA14$ AT 31 DECEMBER 1024 2024 20ts R•strirt•d Funds £ndo¥mi•nt Fumds R•rtrfet•d Funds Funds Total Endowrn•nt Funds Funds Tot•1 B•nk •nd Cash B•l•nc4s Balorces broht fofward at i8InnI of year Excess of Reypt$ over Payments for the year Balances at year erKI 57,476.40 2.266.16 59.742.56 15.323.99 nJ(KJ.39 2,266.16 75.IA6.55 59.685.61 15.323.99 75,rJJ9.60 15.323.99 57.476.40 15.323.99 72.KX).39 aTrJ pald ovei In yèar A&J= Transfer frorn Fabric FuThJ 59.742.56 15,323.99 75X*6.55 57,476.40 15.333.99 72.¥).39 John J I Mernorial Fund.. 232 Ljnits at £6.3812023 £5.83) Cost E512.72 1,48).16 IA80.16 1.352.56 1.352.56 rot•l A5s•ts 59.742.56 I6..15 76.546.71 57.476.40 16.676.55 74,152.95 U•WIItI•s: Amount collected on behalf ol thiTd party Deduct.. Unbilled heat aThl118ht 59.742. I6.4.15 76,546.71 57.476.40 16.676.55 74.15?.95 atxxjunts were aFvrDved iv the Kirk Swion on 16th February. 2025. For and on behalf of the Kirk Session Seson Cl•rk TreasLwer 15
Stair Parish Church Ichurch of Scotland) Year ended 31 December 2024 Not6s to the Accounts (3) Minister Stipend All Church of Scolland congregations contribute to the National Stipend Fund vthich bears the costs of all Ministers, Stipends and employerfs contributions for National Insurance, pension and housing and loan fund. Ministers, Stipends are paid in accordance with the Nation81 Stipend scale, which is related lo years of service. For the year under review Ihe Stipend was £31,642 and the maximum stipend lin the fifth and subsequent years) £38,884 Funds Held on Behalf of the Congregation by the Church of Scotland General Trustees Capital Account Credit balan held at 31.12.24 at cost £11,203.47 Market value of balances at 31.12.24 £16,401.95 Revenuè Account Credit balance at 31.12.24 £ 2,182.00 16
Slair Parish Church (Church of Scotlandl Yearended 31 December 2024. Notes to the Accounts14) Movement of Funds Account Opening BaLgnce Rec8iPIs Payments Transfer Closing 8alanc• General Fund 37.265.92 47,876.65 41.729.45 43,413.12 Fabric Fund 19,460.21 3.051.83 7.102.90 15,409.14 Specif 750.27 1.369.08 1,199.03 920.30 Restricted 15,323.99 15,323.99. Total 72,800.39 52,297.54 50,031.38 75,086.55 17