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
Ser￿ice. 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 con￿mIng 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 In1￿￿J1
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
T￿￿tee5
Vransler IrL¥n Res111cled Furm
rran51v Irom Gehpral Fund
46,4￿￿
1.6Tr).
18.97474
1.259.57
1.159.51
1359.57
41￿76.65
3,051.83
1.369.L
52.297.54
om
51297.54
44438.78
48,974.74
48,974.74
Costs d ge￿1•11￿$1und5
chatttab￿
GLwernance tosts
Iran5fer to sunday School
Tfan5fef to ID¥e5tL¥5 Tiu5t
Tfansfw lo FabrK Fu￿4
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
5*95.10
4J.729.45
7,102.9)
1.199.03
SO￿51j8
so,oJiJ•
43.726A5
S*&70
1.561AO
51,18J.95
OA)
51.laS.95
EXC￿s01A1•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
n￿39
IS￿55
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 OrganI￿tIOnS
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
l3￿73
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
Pres￿ery 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
RESTRI￿ED 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( aCCo￿r*
L015_97
.02
.3U99
1.015.97
13.LYA).IX)
0￿97
Church of Scotland depc6
8ank d•posit acc¢unt
1.015.97
orn
1x115.97
13JXD.CLI
I￿1$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 Gu￿d
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 chU￿h
and Parish.
13

STAIR PARISH CHURCH
RECEIPTS AND PAymEP￿s 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
SI￿37.97
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 P￿ty•￿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 Re￿Ipts 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
Balor*ces bro￿ht fofward at i*8InnI￿ of year
Excess of Re￿ypt$ 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
Ses￿on 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