Scottish C"Iwity NoSC038J32 Ayr Free Church of Scotland Financial Statements or thL Year Ended 31 December 2024
Ayr Frcc Church of Scotland Contents of the FIlltial SltemeDts Jor ihe)Yar ethd 31 Lknmkr 2024 Pa8¢ Church InfOall0 Rcp)rt of thc TNsttts Rcpon of th¢ Indep¢ndeN Eumin¢r Rec¢ipts and Pa)Inents Account Statement of Balan¢¢s Not¢$ w thc Financial Ststcmcnts
Ayr Free Church of Scotland Church Inlormation A list of xtive Trustees during 2024 1$ provided in the Trnsttts". Rwrt on P4e 2. Address 22 George Street Ayr KA8 OBL www.iyrfreechurch.co.uk Bankerj Ro)al Bank of Scotland Sand8at¢ Avr KA7 IBY Soli¢i¢ors BlackaddeTs LLP lunless local agents ave u5LxI) IU Euclid cr¢snI DUNDEE DDI IAG Pagc I
Ayr Free Church of Scotland Report of the Trusleej Th¢ Trustees pIcad to pTrxcnt their ryrt gether with the financial sts1ents of the cbuTth foT th¢ year ended 31 December 2024. Statui of Tharity #nd Gov¢rnin8 Dornment Ayr Free Church of Scotland is ¢Stablishd by c£]tU0n. It is a regisred Scottish Charitv (No. SC038132). Aims And AffiliAtion The FTee Church of Scotland currurtl!. has aTOWtd l(Kl congTrgatsons ID Scodand. as ,¢1] as one in London and fivc in North AmericA and sister Churches founded bl, mission Ork In It)di& Peru and South Afri(a Thc Church also has a full"m¢, d¢gr¢¢-aWaIll8 collcge in the heart of Edinburgh for the tT2inin8 of MinistrTS and oth¢r Chnsts'an workers and suslains aD extensiv¢ Missionary prosramm¢ rclative to the size of the church Dwing from 1843 but with ils r¢)Ots in the Rcforniion. li owrs its th'stinLXiVe tidc to its hi#orical stru88le to rcmain 'frcc' from statc inlcrfcrcnce in its intcrnal affaits. It has closc and lats.ons N'ith manv other RL'fonn¢d churthcs of Jesu5 Christ throughout thc 'or1d and and5 firml) In th¢ tradition which ac¢ept$ the Bible in its enlircty &8 th¢ Il'ord of and. thLreftirL'. derii'¥s its fom)s of t&iching. M'orship. ministTrJ' and 8ov¢rnm¢Di from rt. The main cmphaw's of our Nor5hip is the prtathinB of thc gospcl - thc gwd news of a fwcc and sove18n saliaiion through j$ Chn$i alone. Thcrv is an ¥xpla10Th document which cxplwns the origins of the Churth and h1¢h givcs th¢ historical back8round io thc Church wmin8 into being in I X43 and lisls documents in M'hich is cmlx)dicd ils con5tituts(In. Ayr Church is part of th¢ unitcd con8rcgion of Avr and Kilwinnin8 Frve Chur¢h of Scotland. Thc two parts of thc con8rcgation wcrt unitsd by Aa ol" the Cornmissicm of AmblY in Maffh 2n12; howL'ver, LaLh r¢Niains a paratr charit).. Thc congrtW&on 1$ withi'n thc (Ilas80 and ArB}'Il Presb)tery and Is authonscd by thc Church to have a minister pd filxn thc ([raI fiuK15 of thr Churth. The Church bw'ldin8 and the Minister's M are the propertv of the c4)n8Tegalion and aTC held in llust b) localli, clcctLMJ con8rc8ational iws¢s The church is ld under th¢ Church s Model Trnst Deed. Th¢ manse was sold in 2020 and a mans¢ purchaxs In April 2022. Thc titlc dc¢ds to thc rnansc t]rc nom" held bs, Ander50n MacArthur, solicito & Nolari¢s, Old Bank of Scodand Buildin¥s. Stomoway, Isle of Lcwig. HSI 2BG. Trustees and OlCe Bearers Th¥ congr¢ga(Ivn is ¥ovcmLxJ and lmIn]Stera . ¢l¢¢tol offic¢ IaTS lall volunieers) and its rninistcr. The Kirk S¢ssIo bcing the minister and eleed ¢ld¢rs, has rvswnsibility" for spintual oversighi, u'hile thc Dcxons Couii curr¢ntly comwsed of Session Mcmbe and dcxon, ov¢Tsee$ tinanciai and propcrh. matt¢r5. Undcr Chan'tv IAH. thc DcaGon3 &¢med to be the trustces of the wn8reBation as Ihox with rcsponsibilii•¥ for da)'.to44v mwiag¢m¢ni and control. Thi's is disiinLt fJDm th¥ n)IL of con8lC8aiional tn15tr¢s Mho atc )nsibl¢ onl) for holdill¥ prop¢rti In iw51 As Ilic con¥rwiion is prcseni 'e.t tl: Prisbitl Th Ila.. poirfcd an Jntcnm Moderntor as replaced In this rol¢ bi. The members of the D¢acons Coun (thL T{%5} aL thL tim¢ of this rcport ii"crr". Elders.. CongregationAI 'I-rn For holding PrOrt). _ Other c.harity trustees during Fwt of 2024 *erc: Elder.. Pag¢ 2
Ayr Free Church of Scotland Report of the Trustees AppointMt of Cllarity Tru5¢ee5 The KI Session exercises its discrets.on in deterniining the mosl appropriale meth(xl of ¢lrrtin¥ n¢w Truslccs (Eldcrs and Ikacons). An!, ¢le¢tion process must involve th¢ communicant membership of the congregioD. Tkre is no fixed temi for Trustecship Pnor to their appointment new Trustees would have servcd thL C.hur¢h for some lime in various rol¢s and would k falniliar with the Church's Tr'alu¥s, its aims artd 0bJc¢ti.cs &$ ii'ell as its day-tO-da}' operniions As part of their inducuon progrdmme. nem, Truslccs arc rquired to undcrstand their Sta10T1. 8)nSIbIlitIeS &$ N¥"cll as t resp)nsibiliiies of th¢ir office within the ¢ongregats'on as elder or dexA)D. Artivities Ind Achievunents Inng th¢ J¢ar, th¢ Congga0ft m¢t rcgularlv for public ii'oyship in thc chUb building on Sunday momin85 and SuThJa} evenings and th¢ midweek prd%'cr-me¢tin8 H'as held in thc chuwch hall. The Sundav services in the church arc also live streamed for thc Ixnefii of those iiho are unable to attcnd public worship. Thcy also Carried out various %tivitieg In pursuit of its aim5. The CA)n8irgation continucd its commirmcnt to supFwn the natsoll Ftrc Cburch of Scotland both spirityatl). and financiallv. Signifi&qnt hi8hlighW ev¢Ats and thvelopments of no m th¢ year includ¢ th¢ followin8'. - At the sfart of 2024 there M'ere ftiur elders bur Graham K¢ith diLyI in January and th¢ Moyo famil% left lr in the l'ear so th¥'re now. onl!. eld¢ o N'onnan Smith has now tsk¢n on thc rol of Sc5sion cle and Pre5b!tery Elder in addinon to beinB the Clerk to the tkn)n s c.ourt Senga Fishcr has bccn a InAN con5i5tsng ()1 ?{Trji'.i..d 'Jii Ili¥l TIL',L%Lifir a Fi'.I,Wlknl' Thr unitThl congr¢gation lom fivc m¢mr$ b). disjunthx)n and fouT by dcath. Thr communicants M'ere lmillL>d durin8 thl COUT5e of !raT. Th¢ combined Commujllcants. Roll at the end of the year conwned 38 names. A Vruncy Committc¢ rncl rcgularl). and a numlKr of ministcrs and stdcnts wnducted scrvic¢s in b)th pwts of thc Lugreg&ion. Thc sc1cal) pr(Kess conlin. o Alon8 1th (hcr con8rcgatsq this o*gryatson observed the Church's Da). of Natsonal PraycT and Fasts"ng in Nov¢mlxr. Hopc Comer rdn for mosr Mondays in the ycar s¢rvin8 coffte, soup and a filled roll between I1.30am and 1.30pm. This bas proved encour4ing. A missionary meets"n8 w&5 hcld whe JcTh'ish People spoke on hi5 w'olk in Isr from Int¢rnational Mis5iOQ to Thc conggatIon werc delightgd bv the tsrnout at the christm Carol Scryice. The message Via5 8iven by our Intcnm Molcrnto Hope Choir a rdnge of ilems. I'arious pe4Jple. including the Killiitln un Lh(x)l. ¥ai¢ [clIng5 and thcrc a8 of cour5c congre8ational wnsin8. It ivas good that so many •t¢d for refreshments. Pa8¢ 3
In fflation to C0DgrezatiOD funditt lu 2023 there wa8 an umV high inrA)me. th)¢ to th¢ very large donation figure. understandably this ha8 not iwi repeed in 2024. The donation fi8ure is very small this ye8r. Th¢ most imprtant income figuTr5 - gUI giving and gift ad rKovery - totsil¢d £36.953 in 2024 £38.106 iu 2023 50 ther¢ has b¢¢A a drop h¢rc of £1,153. This is moze of a CA)neern but not really a surprise. We lo contnlUto through death and pe4)ple moving away in 2023 4nd iti 2024. Th¢ iKen a gain in rmtributord tw thh. There was a deficit of £7.390 in unrEstri¢ted general fi]nds caused by money owing at the end of 2023 because of the death of the previous trer and also the Incre in paymerns to Eth.llbUh in li8ht of the cong8aOn movin8 from a Ca0ry B congre8atton to category C. Remittances to central fiMMts In 2023 were £30.208 but in 2024 w¢rc £43,261. A much larger deficit is expected in 2025 due to the con8re8atson moviD8 to band E in 2025. This is be¢ of the lary¢ &)nation figure in 2023. This is expected to be a one of increase as it be s¢¢n from th¢9¢ ¥Aounts that our ordinary inLX)me has llot increased Wond band C. DoJJafI(5 w¢r¢ mtth to th¢ d¢nomiDational DIsAfi¢r & R¢ll¢f FWO. C¢)ntributions were al mad¢ to oth¢r 8ood cau can be secn * the end of the fin¢ ryrt. 'Iwthnin8 paid a signifieAnt sum towards the joint ttmittances to LtraI fimds. This is shown a8 £14,272 tn our ?*Un but som¢ of th¢ir ¢ontrilJrtion$ weDi th'rcctl), to Edinburgh so their )ntsibutions are in f¥t hber than this. They also pd 20•A of minist¢rial ¢osrJ. Accountants were used this year to completc the finanLY pages and the GovernanLY e4Mt involved will in the 2025 a¢¢ounts. Rthltsfop Ih¢Jwp The churth h¢ld fijnds in Ayr n¢Unting to 57,053 at thc ycar Cnd. This includcs 16J71 which is restricted as fabric or b¢n¢volent fiwds. The truste¢3 satisfied with the levd rfrescrves by thc chatiry. On behalf of the Trustees Pa8¢ 4
Ayr Free Church of Scotland Rryort of th¢ l•d¢pend¢ml Eu•iper to the Tr¥rt¢¢sfor ihe)wr ended 31 December 2024 I r¢pKIrt on the rK(•unts of ¢hurth for tk year a)ded 31 DecAxber 21n4. which Ire sei on 6 RalIve responJibRlllkJ of tnistees euminer The chuity's Intstees we resry•nsible fly the wry•ation of the Ints in aLYordanrx with the ternis of th¢ Chariti¢s wd TTUStee Investment (Se4)tland) A¢t 25 the Ch#riiles Aecounts (SLx)Iland) Regulations 211)6. The ch•rity t LX)nsidcr it th¢ a11 requiremeDt of Regulation IQ( l ) (d) of the Ac¢ount$ R¢gulations does not apply. It is my RSFrt)nsibility io examine the a¢(x)unts Is rcquifftl under seclicm 44(1) (c) of the Art arnl lo slate whether r4rticular maiten have Come 10 rny attention. BaJi¥ of iDdependeDt exarnioer's st*f¢mefjt My examination is ¢WTia4 out in xcfjrda wilh Regulation I l of the Charities Accounts (Scoiland) R4ulatio8 26. An examination Ineludes a review of the wwnling TOrdS ke by ihc charity And a ¢omprtson of the ac¢ount3 FMrsa)ted with those )rds. It also includes considerntion of 8ny unu5ua] iterns or di10$r¢S in ihe 2c¢4)unts and seeks explanatio5 from Ihe thuteC5 concerning su¢h rnatte. The plAluTeS undertaken do not provide all the evidemce that would be required in an audiL and consequentty I do noi express an audil opinton on ihe iicw given by aOnts. IDdependent ExamSnerJ' Ststemenl In c¢e ofmy ex•mination. no malt¢r rnme to my attention l. Which gives rne re&wnable cause to t¢lieve in any rna181 the requirernents: io keep aLrounling records in accordaTK¢ With Scaion 44(1) (a) of ih¢ 200S Act and R¢gulation 4 of the 2(K16 A¢counts Re8ulthion4 #nd to prepare a(¥ounts which xctyd with tk ltin8 records and Cf+mply with Re8ulation 9 of th¢ 2006 Accounts Rcgulalions have not be¢n mffl. or 2. to whi¢h, in my Opinio Aiteniion shthild be drnwn in order to enable a proper undeNandin8 of the counls to I Teacw. Po8c 5
Ayr Fr•• church R8celpt8 and Payrn•nts Aecouni8 For th& yoaf ondod 31 08¢thnb8r 2024 Unrathctod UnreBtrfctod Ggnoral Doslgnatqd funds fvnd6 2024 2024 nd8 2024 Totsl 2024 Total 2023 In¢0 RegularglYlng- Door & Bank Gift aid recovery Refund of swpty cos18 8 man88 repa Refund of wafor rAt89 S81 tA)Iie¢tions corpgational Outreach Bank Interest Donaiion$ Magane$ Benevoknt Fund ConiM)thion$ from Knn1j Interest on MLYW he&1 In EthntAJrg 29,916 2.401 5.636 775 2,735 32,6S1 4,JOZ 6,636 775 2.051 33,823 4.zo 6.838 1101•4 2.051 3.2 165 265 38.493 118 259 749 140 181 439 749 140 15.010 14010 566 14,OC(J 379 Total R•c•lpts 51.8e6 61320 101.660 Expondir+ Remitt8ntes lo C11 funds Pulprt Supplyarnl Comrnunlon 8xpense8 mlnls18rnnlerfm-moderalors expenses Church & Manse Insuran( È81 & Churth deaning Mainitnan¢x- Rep8if8 S Rarwals Equipment Homè and O¥etseas work noi• 6 Oulroaeh- Hope LY)rner 8 carol Servic Benevolent Fund GIftsipresenkiion& Printing. stallw & ad¥erUslng Magallryes Ucences. Weble o)sts & Ztwm •t¢. Pre5byt8ry du85 Sundry8xpenses 43.261 5.687 43.281 5.687 30.208 S.916 101 2,S70 s.e02 1,453 19.364 92 2,351 4.601 1,491 552 2.351 4,6Q1 1,491 3,624 2.972 820 352 2.051 2,871 352 180 255 2SS 1.1 201 713 870 1.122 201 713 870 1,123 234 649 574 3.666 Total PayM•nts 64277 S,023 67,300 72.767 8urplu• l(D•ft¢rtl forth• y•r IT.3901 1410 14,9801 28.903 TTansl•rn 6.117 IUgSI 378 Ngt mtsvgmqfit lfi fund8 althrtran8l•r8 11.2731 16.4951 2.788 14.9801 21903 Tolal funds brwghl forward 41.955 8.455 28.305 76.756 47,852 TOt•l funa8 eattknd foTW4rd 40.t82 31.093 71,7711 76,7JS Roprn8•nt•d by.. ntst•3 Gen&ro1 fund 0•3lqnat•dfundJ Church 8 Fa¢ Funds 40.682 40,682 41.955 not•3 6,49S Iiole4 Special CoiieLons Fund5 Fabnc Fund Berevokinl fund Mwey held Irs Ednburgh 13781 14.030 497 14,156 15.874 497 14,722 15,874 497 14.722 40,682 3t.093 71.TT6 76.7S5 Page
AyrPw•• ¢hwr Forth• y••r•nd•d 11 D•r•mb•r2024 Taial k & C•#h In P4ftd 34.075 82.599 Cgenhj b•l•n Mowment In IhB sw•r 14.118 13,777 14.T22 14.168 71.77S 76,755 41,956 De1n•t 28 JOS Prowty Flxium & Illltyl •t81D•n•T2la1
Ayr Frn•Clwreh y•¥•Nl•d 31 DK4mb•r2024 1. T•noibl• fix•d M•i• At l J•nu•ry 2024 15.975 311.975 311.975 •XP•tM•• # •htyn ffi tm Rec•w• •nd Accounts. Bal•n •t TrarAf•rn 31.12.2024 mm24 O•r•r•l lynd 162.2rn 8.117 41.5 162,277) 8,117 hur¢h • F•lxk Pw 6,495 10.4961 1371 40.682 Pyrpow• offvnd•.'. th•n Ihr•M fwwhlth rn1irt¢1•J. 4. ft••trfci•d fund• 811C•t Trarnf•ff• 31.122024 pKlml Cdl•eiiorn Fund 3781 2.061 (2.0511 378 FatKl¢ 14.030 15.0231 15,874 497 14.156 14,722 T¢X•l r••trkt•d lund• .074 37• 31.093 CvJrt. TM •p•* (•l•dlmfvrKI t•on tr•nsf•rr•d In IP• •r •ThJ lh• balanc• h fil.
Fabrlc fund. Tvprrysents gth ar>J grfl irKiw)e TertI ¥ecrfK•lty lor ts l¥brtfvnd. Bwwol•nt lund. rnpfysants fttndl donabj byrnnws ofts cotywon forpeople rwjuiring finanial a$$iStan. orny Iwld In Edlnburyh. Ihls 1$ morw18ft w from Sa ofthe mqnso and pur¢h41• ofth• n•w mans•. S, COntrrA frorn K]IwlnnlJvJ 11 wgs agr88d by both Dea. Courts Ihat KthnirvJ cov8r20% oftha m1181 eoBts. %IAn#è H&L, cifax. Inur•ne•, mi•a8 etc. Kiknnnings contributims to Central Co• Kiknnnithy Contributions to Minknal co81s Kikn"nn•g• Contr"bUtr) to H•Th•stTh•n%wNww £14,272 £638 £1 £15,010 8. Hom• nd Wo Th• Hom6 Ind •141 fund •w8nditufe few•wnls th• I0v.. Dtsasier & relf. Ne Year$ Day 2024 Dr4aslr & relf- Héryesl 2023 Inl•m8bon81 MiuKJn lo Jw¥h P•op*. IMJP Women For MIMion Cumnor H•ll Care Home. 2024 KIkn"nn9 don•tioft to H•fy••t 2024 £120 £3thJ £1,245 ¢100 £2 871