THE CHURCH OF SCOTLAND STAIR PARISH CHURCH (Church of Scotland) CONGREGATIONAL ACCOUNTS For the year ended 31 December 2025 CONGREGATION NO 100593 CHARITY NO SC035601 Receipts and Payments
REFERENCE AND ADMINISTRATIVE INFORMATION Charity Name Stair Parish Church (Church of Scotland) Charty Registration Number SC035601 Congregation Referen No 100593 Contact Address Mrs Ghislaine Kennerfey. Auchendrane, By Ayr. Ayrshire KA7 4TW Trustees . Rev George Fiddes (Interim Moderator). Mrs. G. Kennerley. Mr J. Nisbet. Mr G.L. McTurk, Mrs l. Robb, Mrs A. M¢Turk, Mrs l. Crane, Mr E. Terras, Mrs J. Ball. Mrs C. Shankland, Mrs A. Nicol, Mrs H. McQueen, Mrs J. Amistrong. Mrs. C. Murdoch. Dr. R. Drummond and Mr. P. Kennerley Mr. T. Mccaig died during the year. Independent Examiner Fiona Howat, Burnview. Rigg Road. Cumn¢Xk, KA18 3JB Bankers Royal Bank of Scotland, Ayr Chief Office, 30 Sandgate. Ayr KA7 1BY
Stalr Parfsh Church { Church of Scotland) Trustees Report Year ended 31st December 2025 Goveming DoGument The Church is adMinisted in accordance wilh the temis of a Unilary Deed of Constitution. Which all Trustees are familiar with and all Trusiees have access to a copy. Recruitm¢nt and appointment of Trustees The Church trustees consist of all members of the Kirk Session, these members being the Parish Minister and frfteen Church Elders who have been appointed on the basis of their gifts and skills. Organisatlonal Structure The PQrk Session meets at least quartedy throughout the year and is SponSible for the spiritU81 and temporal lrfe of the Church. A part of that responsibility is to ensure that the Church of Scotland guidelines on Safeguarding are followed. George Fiddes is our Interim Moderator and L0m. Objectives and Activitie8 The Church at Stair exists primarily to provide a Christian witness within its Parish. For historic reasons we are a gathered congregation with a strong sense of mission. Aft8r a Congregational vote in October Stair voted not lo join a Union with three other Churches. Stair 15 no longer linked with Ochiltree. We ccntinue to worship at Stair in the knowledge that Stair still faces disposal by 2027 as part of the Church of Scotland's ongoing reconstruction plans. We actively SUPFM)rt the greatw Church bolh locally with the Presbytery of South West Scotland and at national level in its work across our land arvj in the world beyond, bnngiro to many other countries the Chnstian message of hope and practical support. Throughout the year the weekly Sunday seprfice is at lo.arn. The Guild continues to flourish and gives members further opportunity to commit their lives to Christ 8nd 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 with the Fossibility of a Thursday evening Easter Service. Home mMuni0n is made available to those who are houseb)und. There are other specrfic servic8s for ReMernbran Day and Chnstmas Ev8. Childr8n continue to be an important part of our Church. Th8y are part of the Sunday school which meets during the second part of th8 Service. There is a Crethe available all year round. We are fortunate to have these children. There is a Gentlemen's Club that meets ev8ry Saturday morning.
Several local charitable organisatrons within the Ayrshire community and beyond ware supported by special collections dunng the year. We again supported Women's Aid in Ayr through the Gift s8rVi in December. From the General Account to vanous charities.'- Christian Aid £350 Crossreach £350 Scottish Bible Society £350 Headway ( from Tea Fund) £2(A) Action Aid - Child Sponsor £234 Festive Appeal Collection - Ayr & Preslwick Street Pastors £735 Myanmar Earthquake Appeal £5CK) Achlevements and Perfommnce Our Communicants Roll has decreased over 2025. The Worship Team has four members and are taking more services. Over the course of the year there were three Waddings, two Baptisms and four Funerals. Financial Review Th8 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. Th8 main source of income to the General Account continues to be from offerings by tha envelope system, slanding orders and open plate donations. The expendrture for 2025 has exceeded the income by £1,255. The General Reserve and Fabric Aexount continLs to be used for the payment of general repairs, servicAng and maintenance of the equipment within the Church. Reserve Policy The Trustees continue to keep enojgh in the General and Fabric Account to fulfil increasés in costs for Maintenan in the Church building, rts contenis and fittings. The Trustees also consider it ssary to hold 8 reasonable b818nce 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 And signed on their behalf by the under noted.'_ Ghislaine Kennerley Session Clerk Date of SignatLJre
Independent Examiners Report to the Trustees of Stair Parish Church {Church of Scotland) I report on the accounts of the charity for the year ended 316t December 2025 which are set out on the following pages. Respeciive 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. Basis of Independent Examinerfs Statamont My examination is carried out in accordance with Regulation 11 of the Charities Accounts {Scotlandl Regulations 20CE. An examination indudes a VIeW of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also indudes consideration of any unusual items or disclosures in the accounts and seeks explanations from the Trustees concerning any su matters. The procedures undertaken do not provide all evidence that would be raquired in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Indep8ndent Examiners Report In the course of my examination no matter has come to my attention - 1 K+Vhich gives me reasonable cause to believe that in any material respect the requirement to keep accounting records in accordance with section 44(1)(a) of the Ad and Regulation 4 of th8 20[ Accounts Regulations and to prepare accounts which ac£ord with the accounting r8cords and comply with Regulation 9 of the 2CK6 Accounts Regulations hav8 not been met or 2 To which, in my opinion, my attention should be drawn in order to enable a proper und8rstanding of the accounts to be reached. Name Mrs Fiona Howat Address Bumview, Rigg Ro*J, Curnnock, Ayrshire. KA18 3JB Slgned Date 1613 116
Ln 88 Iillil 11551111 r c
STAIR PARISH CHURCH ANALYSIS OF RECEIPTS (GENERAL FUND) YEAR ENDED 31 DECEMBER 2025 Donations (a) Offerln8S Open plate W.F.O Gift ord Tux recoveredfrom giftaid 7.911.90 0.00 24,967.10 7,653.25 40.53125 7,617.05 0.00 26,051.00 8,389.17 42,057.22 Ibl Other ordlnary Income Contrlbutlon from Church Organlsatlons The Guild Tea Fund Generol donations 0.00 175.00 175.00 555.00 555.00 Id) Other Income Weddinqs Flower box 1,210.00 66.ijo 1.276.00 50.00 0.00 50.00 Totsi Donatlons 41363.25 42.282.22 Fundralsln8 events (c) Speclal collectlons Myonmor EorthquokeAppeul Christian Aid week collectson Festlve Appet71 contoiners Whee15 in Motion - Teo Fund Retsrol Gift 436.50 223.00 735.00 200.t)O 665.00 1259.50 247.00 1,195.00 200.00 1.300.00 2,942.( lel Extrnordlnary Income Guild- Drongan/Ochjltree Bonk interest Organitychoff Wedd Fees Guild- Copitation F From Sundt7y School- aosing Bul Return of O/Plees 1,514.93 596.50 0.00 541.00 0.00 0.00 0.00 I65143 444.74 221.00 86.53 3,010.90 Member Specific Donotion 1163.17 roral Futhdraising events 6,42167 5,594.43
STAIR PARISH CHURCH ANALYSIS OF PAYMENTS YEAR ENDED 31 DECEMBER 2025 Charitsble artlvltles Ministries and mission allocation Presbytery dues Voluntary additional stipeThl Minister's experses Minister's retirement collection Ministerial assiStar¢ Pulpit supply Locum costs Interim Moderator's travel expenses Other stsffing costs Fabric repairs and maintenance K C Legal Fees Other buildlng costs Church office expenses Retiral Gifts Other expenses and donations 33,119.90 1,102.70 10,184. 772.00 1,080. 1,409.40 340.00 913.40 353.00 10.802.53 4,540.(LI 2,650.00 5,832.51 -656.53 700.00 2.719.00 49,690.98 8.143.51 1.336.51 1,300.00 4.428.50 41,379.45 Governante costs Independent examir*r's fees 350.00 350.IX> 350.00 350.C#) Other payments Purchase of assets Purchase of investments AUDIT TRAIL ON PAYMENTS Mlnlstrles and mlsslon allocatlon Ministers stipend & n7is5ionfund Presbytery dues 33,119.90 .w.00 Pfesbytery assessment/dues LIOIRI 772.C Mlnisterfs expenses Minister's trovel expenses Minister's other expenses- Telephone Mini5ter'5 Other expenses- Mail redirect 1,080.00 1,409.40 0.00 0.00 L409.40 Lo80.
Pulplt Suppty Pulpitsupply Dedtsct.- Pulpitrecloim 353.CK) 353.7 Other staffing costs Orgonists'honororia Church officer5'honorGrlo Relief or9onist 3,810.00 0.00 730.Ch) 4540.1x1 2,650.00 0.00 0.00 2,650.00 O¢her buikllng costs Churrh insurance Heutinq and lighting 1.962.45 3.870.06 5.832.51 2,067.57 6.075.94 8,143.51 urch office expénses Church telephone Communion expenses Printing. publicotions ondnewsletters Deduct. Incomefrom Lije )/grk" Sundries andglfts 5undoyS¢hool Expenses Bolance item to Ochiltree church Deduct BolGnce reCeie6 Jr4)m Othiltree Community eentre lets 164.94 171.28 1,160.25 -294.00 369.10 648.18 1.246.98 -252.00 494.05 420.40 -2,705.00 -931.20 187.00 336.51 -656.53 Donatlons Crossreoch Chri5tion Aid Myonmer EorthquakeAppeol Scottish Bible Sooety Festive Appeol Wheels in Motson- Teo Fund Artion Ald- Child Sponsor Guild Fees & Projert to Edinburgh 350.00 350.00 500.00 350.00 735.00 200.¢XI 234.C 350.00 350.1)0 350.00 1,200.00 200.00 253.50 1.725.00 4,428.50 2,719.00
Stalr Parlsh Church (Church of Scotland) Year ended 31 December 2025. Notes to Accounts (1) During 2025 the Interim Moderator Rev. George Fiddes received £1.080.00 travel expenses. No other Trustee receNed any remuneration or reimbursed expenses.
STAIR PARISH CHURCH GENERAL RESERVE ACCOUNT / FABRIC ACCOUNT YEAR ENDED 31 DECEMBER 2025 Openlng balance: Current account Deposit account with Cos 2024 11.409.14 4.).00 15,460.21 4,000.00 Receipts". Car park donations Donation5 towards upkeep Investment withdrawal From Savin8s Accounts Interest on Cos deposit account Stair Share- Manse Rentsl Transfer from General account ,405. L9,460.21 115.92 757.92 885.72 1.034.34 1,259.57 i.(K)1.64 16.410.78 3,051.83 2Z,512.04 Payments: Church costs". CSS- fire system Or8an repair & tuning Sundry iterns Church repalrs Chubb Elertronic Security Ltd 129.60 886.59 898.99 3.133.52 965.56 391.56 495.06 199.40 5,431.52 585.36 Manse costs: Repalrs 0.00 0.00 Transfer to Investors Trust (Mission Fund Restricted) 6 014.26 10,396.52 7.102.90 15,409. Closlng balance: Current account Deposlt account with Cos 6,396.52 4.0.c) I1,4.14 4.000.00 10.396.52 15,409.14
J:;l.Il
Stair Parl8h Church (Church Of Scotland) Year ended 31 December 2025. Note$ to Accourts (2) Purpos88 of Speclfic Funds The Guild Fund is to maintain the running expenses of the Guild The Tea Fund is money don8tea for the provision of after Seniice tea, coffee and biscuits. The Sunday School Fund was to assist in the running of the Sunday School. Now close(J. The Flower Fund is to provide flowe to display at the Sunday servi. Purposes Of Restrlcted Fund8 The J l Hhat Memorial Fund is for the maintenance of the Highet Graves. The Rorison Poor Fund is to provide money for the needy. The Rorison Burial Fund is for the maintenance of the Rorison Graves. The Trabboch Reunion Fund is used to provide a wreath on Remembrance Day Servic8 Mission Fund Restricted is to be used specffically for Mission purposes in Stair Parish Church and Parish. 12
ooo
Stalr Parish Church (Church of Scotland) Year ended 31 December 2025 Notes to the Accounts (3) Minister Stipend All Church of Scotlan(I congregations contritxrte to the National Stipend Fund which bears the costs of all Ministers, Stipends and employerfs c4)ntributiffls for National Insurance, pension and housing and loan furKI. Ministers. Stipends are paid in accordance with the National Stipend scale, which is related to years of service. For the year urKler review the Stipend was £31,642 2nd the maximum stipend {in the fiflh and subsequent years) £38,884 Funds Held on Behalf of the Congregation by the Church of Scotland General Trustee8 Capital Account Cr8dit balance held at 31.12.25 at cost Market value Of balances at 31.12.25 £11.203.47 £17,193.90 Revenue Account Credit balance at 31.12.25 £ 2,532.14 15
Stair Parish Church (Church of Scotland) Year ended 31 DMber2025. Notes lo the Accounts {4) Movement of Funds Account Opening Balance Receipts Payments Transfer Closing Balance General FurKI 43,413.12 48,785.92 50.040.98 Fabric Fund 0,000.00 42.158.L 15,409.14 1,001.PA 6.014.26 Specir o.cK)o.00 10.396.52 920.30 1,176.84 1.518.16 Restricted 578.98 15,323.93 00.00 15,323.99. Totsl 75.C66.55 50.964.40 57,573.40 68,457.55 16