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 FIll￿tial Sl*temeDts Jor ihe)Yar eth*d 31 Lknmkr 2024
Pa8¢
Church InfO￿all0￿
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¢s￿nI
DUNDEE
DDI IAG
Pagc I

Ayr Free Church of Scotland
Report of the Trusleej
Th¢ Trustees pIca￿d to pTrxcnt their ryrt ￿gether with the financial sts1￿￿ents 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£￿￿]tU￿0n. It is a regis￿red 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¢¢-aWa￿Ill8 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 Rcforni*ion. 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 sove￿18n saliaiion through j￿￿$ Chn$i alone. Thcrv is an ¥xpl￿a10Th document
which cxplwns the origins of the Churth and ￿h1¢h givcs th¢ historical back8round io thc Church wmin8
into being in I X43 and lisls documents in M'hich is cmlx)dicd ils con5tituts(In.
Ayr Church is part of th¢ unitcd con8rcg*ion of Avr and Kilwinnin8 Frve Chur¢h of Scotland. Thc
two parts of thc con8rcgation wcrt unitsd by Aa ol" the Cornmissicm of A￿mblY in Maffh 2n12;
howL'ver, LaLh r¢Niains a ￿paratr charit).. Thc congrtW&on 1$ withi'n thc (Ilas80￿ and ArB}'Il Presb)tery
and Is authonscd by thc Church to have a minister p￿d 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 O￿lCe Bearers
Th¥ congr¢ga(Ivn is ¥ovcmLxJ and ￿lmIn]Ster￿a ￿. ¢l¢¢tol offic¢ I￿a￿TS lall volunieers) and its rninistcr.
The Kirk S¢ssIo￿ bcing the minister and elee*d ¢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 PrO￿rt). _
Other c.harity trustees during Fwt of 2024 *erc:
Elder..
Pag¢ 2

Ayr Free Church of Scotland
Report of the Trustees
AppointM￿t 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
congreg*ioD. 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 Sta￿10T1. ￿8￿)nSIbIlitIeS &$ N¥"cll as t￿ resp)nsibiliiies of th¢ir
office within the ¢ongregats'on as elder or dexA)D.
Artivities Ind Achievunents
I￿nng th¢ J¢ar, th¢ Cong￿ga￿0ft m¢t rcgularlv for public ii'oyship in thc chU￿b 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 l*r 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¢m￿r$ 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 con8rcgats￿q 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 cong￿gatIon 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 Killiit￿ln
un
Lh(x)l. ¥ai¢ [c￿lIng5 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 um￿￿V high inrA)me. th)¢ to th¢ very large donation figure.
understandably this ha8 not iwi repe*ed 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 th￿￿h.
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 t￿￿rer and also the Incre￿ in paymerns to
Eth.llbU￿h in li8ht of the cong￿8a￿On movin8 from a Ca￿0ry 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 L￿traI 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 h￿ber than this. They also p￿d 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
Ra￿lIve responJibRlllkJ of tnistees euminer
The chuity's Intstees we resry•nsible fly the wry•ation of the I￿￿nts in aLYordanrx with the ternis of
th¢ Chariti¢s wd TTUStee Investment (Se4)tland) A¢t 2￿5 the Ch#riiles Aecounts (SLx)Iland)
Regulations 211)6. The ch•rity t￿￿ LX)nsidcr i￿t th¢ a￿11 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)
R4ulatio￿8 2￿6. An examination Ineludes a review of the wwnling T￿OrdS 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 di￿10$￿r¢S in ihe 2c¢4)unts and seeks explanatio￿5 from Ihe thuteC5 concerning su¢h rnatte￿.
The pl￿AluTeS 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 a￿O￿nts.
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 rna￿181 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
S￿￿81 tA)Iie¢tions
corp￿gational Outreach
Bank Interest
Donaiion$
Maga￿ne$
Benevoknt Fund
ConiM)thion$ from K￿nn1￿j
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
Expondi￿r+
Remitt8ntes lo C￿1￿1 funds
Pulprt Supplyarnl Comrnunlon 8xpense8
mlnls18rnnlerfm-moderalors expenses
Church & Manse Insuran(
È81 &
Churth deaning
Mainitnan¢x- Rep8if8 S Rar*wals
Equipment
Homè and O¥etseas work
noi• 6
Oulroaeh- Hope LY)rner 8 carol Servic
Benevolent Fund
GIftsipresenkiion&
Printing. stallw￿ & ad¥erUslng
Magallryes
Ucences. Web*le 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 CoiieL*ons 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
De1*n•t￿
28 JOS
Prowty
Flxium & Illltyl
•t81￿D•￿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•• # •hty*n 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•
811￿C•￿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 Te￿rtI ¥ecrfK•lty lor ts l¥brtfvnd.
Bwwol•nt lund. rnpfysants fttndl donabj byrnn*ws 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 m￿￿1￿181 eoBts. %IAn#è H&L, cifax.
In*ur•ne•, mi￿•a8 etc.
Kiknnnings contributims to Central Co•
Kiknnnithy Contributions to Min*knal 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 ￿•1￿41 fund •w8nditufe few•wnls th• I0￿*v￿..
Dtsasier & rel*f. Ne* Year$ Day 2024
Dr4asl*r & rel￿f- Héryesl 2023
Inl•m8bon81 MiuKJn lo Jw¥h P•op*. IMJP
Women For MIMion
Cumnor H•ll Care Home. 2024
KIkn"nn￿9 don•tioft to H•fy••t 2024
£120
£3thJ
£1,245
¢100
£2 871