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 adMiniste￿d 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 L0￿m.
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 continL￿s 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 reCei￿e6 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 H￿hat 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 D￿Mber2025.
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