Ayr Free Church of Scotland
Annual Report and Accounts For the year ended 31 December 2025
Scottish Charity No: SC038132
AYR FREE CHURCH OF SCOTLAND
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| Page | |
|---|---|
| Church Information | 1 |
| Report of the Trustees | 2 - 4 |
| Report of the Independent Examiner | 5 |
| Receipts and Payments Account | 6 - 7 |
| Statement of Balances | 8 |
| Notes to the Financial Statements | 9 - 11 |
AYR FREE CHURCH OF SCOTLAND
CHURCH INFORMATION
Trustees
A list of active Trustees during 2025 is provided in the Trustees’ Report on Page 2.
Address
22 George Street Ayr KA8 0BL
www.ayrfreechurch.co.uk
Bankers
Royal Bank of Scotland Sandgate Ayr KA7 1BY
Solicitors
Blackadders LLP 10 Euclid Crescent Dundee DD1 1AG
Independent Examiner
Kevin Mowat CA Galbraith Pritchards Chartered Accountants 20 Barn Street AYR KA7 1XA
Page 1
AYR FREE CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
Status of Charity and Governing Document
Ayr Free Church of Scotland is established by Constitution. It is a registered Scottish Charity (No. SC038132).
Aims and Affiliation
The Free Church of Scotland currently has around 100 congregations in Scotland, as well as one in London and five in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a fulltime, degree-awarding seminary in the heart of Edinburgh for the training of Ministers and other Christian workers.
Dating from 1843 but with its roots in the Reformation, it owes its distinctive title to its historical struggle to remain ‘free’ from state interference in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ alone. There is an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into being in 1843 and lists documents in which is embodied its constitution.
Ayr Free Church is part of the united congregation of Ayr and Kilwinning Free Church of Scotland. The two parts of the congregation were united by Act of the Commission of Assembly in March 2012; however, each remains a separate charity. The congregation is within the Glasgow and Argyll Presbytery and is authorised by the Church to have a minister paid from the central funds of the Church.
The Church building and the Minister’s manse are the property of the congregation and are held in trust by locally elected congregational trustees. The church is held under the Church’s Model Trust Deed. The manse was sold in 2020 and a new manse was purchases in April 2022. The title deeds to the manse are now held by Anderson MacArthur, Solicitors & Notaries, Old Bank of Scotland Buildings, Stornoway, Isle of Lewis, HS1 2BG.
Trustees and Office Bearers
The congregation is governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Deacons’ Court, currently composed of Kirk Session members and deacon, oversees financial and property matters. Under Charity Law, the Deacons are deemed to be the trustees of the congregation as those with responsibility for day-to-day management and control. This is distinct from the role of congregational trustees who are responsible only for holding property in trust. As the congregation is at present vacant, the Presbytery has appointed an Interim Moderator: Rev. Kenneth P. Boyd.
The members of the Deacons’ Court (the Trustees) at the time of this report and throughout 2025 were:
Elders: Rev. Kenny Boyd, Interim Moderator, Mr Norman MacSween, and Mr. Norman Smith. Deacon: Mr Jim Crossan
Congregational Trustees
For holding Property - Mr. Norman Smith and Mr Norman MacSween.
Appointment of Charity Trustees
The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church’s values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as elder or deacon.
Page 2
AYR FREE CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT (cont’d)
FOR THE YEAR ENDED 31 DECEMBER 2025
Activities and Achievements
During the year, the congregation met regularly for public worship in the church building on Sunday mornings and Sunday evenings and the midweek prayer-meeting was held in the church hall. The Sunday services in the church are also live streamed for the benefit of those who are unable to attend public worship.
They also carried out various activities in pursuit of its stated aims.
The congregation continued its commitment to support the national Free Church of Scotland both spiritually and financially.
Significant highlights, events and developments of note in the year include the following: -
-
In April, Neil and Jane Chambers came from Melbourne in Australia for a month and Neil took prayer meetings, Sunday services, a Communion Preparatory service and the April Communion.
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In the middle of May, Jonathan and Jess Garrett and their four children came from the USA. During their time with us Jonathan took the Sunday services.
-
On the 30th of May, May Keith celebrated her 100th birthday.
-
Paul Algeo spoke about the work of Blythswood at a Thursday evening meeting in June.
-
In September we welcomed Larry and Nancy Piedt from Chestnut Mountain Presbyterian Church of America. They were with us for about 12 weeks and they got involved in all the church activities. Larry preached in Ephesians on a Sunday morning and the gospel of John on Sunday evenings. Nancy led a women’s Bible study on Esther.
-
On Mondays throughout the year tea, coffee, soup and a filled roll were served between 11.30am and 1.30pm in the hall. This meeting is called Hope Corner and has given people an opportunity to chat and fellowship together.
-
The united congregation lost two members by death. One new communicant was admitted during the course of the year. The combined Communicants’ Roll at the end of the year contained 37 names.
-
Along with other congregations this congregation observed the Church’s Day of National Prayer and Fasting in November.
-
The congregation were delighted to have the downstairs of the church almost full for the annual carol service in December. The ladies from Hope Choir came from all over Ayrshire and sang several items. Young people from Ayr and Kilwinning took part. Larry Piedt gave the message. The hall was crowded for refreshments afterwards.
-
2 In relation to congregational funding:
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In 2025 there was a significant deficit of £9,837 from the general fund. This is due to the very high monthly payments made this year to central funds. This was caused by a large donation made in 2023 to Ayr and two legacies, one to each part of our joint congregation. The total sum of these three donations came to £41,764. This moved us up to a higher income band for 2025.
-
The deficit could have been much worse but for two things. Firstly the vacant congregation of Ayr and Kilwinning was allowed to continue to claim back supply expenses. This is not usually permitted for congregations in higher income bands. Secondly our income increased during the year.
Page 3
AYR FREE CHURCH OF SCOTLAND
TRUSTEES’ ANNUAL REPORT (cont’d)
FOR THE YEAR ENDED 31 DECEMBER 2025
-
There was also a deficit in 2025 in the fabric fund. This was due to a lot of work being done to the church building. Hall roof repairs were carried out, slates were replaced, cast iron guttering was replaced with black UPVC guttering, also ridge flashings were replaced on the main building and on the lower-level extension. Carpeting was replaced in the body of the church and the pews were painted. Painting work was carried out for free but the paint and other materials were paid for.
-
There were three special collections during the year – New Year’s Day for Disaster & Relief, Women for Mission money going to four different good causes and Harvest Thanksgiving for Greenan Manor care home where our oldest member, aged 100, resides.
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The church also gave donations to Free Church Youth camps, Blythswood, Broughty Ferry Free Church appeal and AsiaLink.
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Kilwinning paid a significant sum towards the joint remittances to central funds. This is shown as £16,200 in our accounts but some of their contributions went directly to Edinburgh so their contributions are in fact higher than this. They also paid 20% of ministerial costs.
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Accountants were used this year to complete the finance pages and to act as independent examiner. The Governance cost involved will show in the 2026 accounts. The cost shown in the 2025 accounts refers to the previous year.
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Council tax for 2025 – 2026 was paid in January 2026 and will appear in the 2026 accounts.
Reserves
Results for the year
The church held funds in Ayr amounting to £43,626 at the year end. This includes £12,781 which is restricted as fabric or benevolent funds.
The trustees are satisfied with the level of reserves retained by the charity.
On behalf of the Trustees
Norman Smith
Trustee/Secretary
Dated: 23 June 2026
Page 4
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF AYR FREE CHURCH OF SCOTLAND
I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6 to 11.
Respective responsibilities of the trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investments (Scotland) Act 2025 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 if the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do no express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
-
Which gives me reasonable cause to believe that in any material respect the requirements:
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To keep accounting records in accordance with Section44 (1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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To prepare accounts which accords the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Kevin Mowat CA The Institute of Chartered Accountants of Scotland Galbraith Pritchards 20 Barns Street Ayr Ayrshire KA7 1XA
Date: 24 June 2026
Page 5
AYR FREE CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted | |||||
|---|---|---|---|---|---|
| General | Restricted | ||||
| Note | funds | funds | Total | Total | |
| 2025 | 2025 | 2025 | 2024 | ||
| INCOME | £ | £ | £ | £ | |
| Regular giving – Door and Bank | 32,771 | 3,550 | 36,321 | 32,651 | |
| Gift aid tax recovery | 2,823 | 1,801 | 4,624 | 4,302 | |
| Refund of supply costs | 4,516 | - | 4,516 | 5,636 | |
| Refund of water rates | - | - | - | 775 | |
| Special collections | 5 | - | 1,040 | 1,040 | 2,051 |
| Bank interest | 309 | 161 | 470 | 439 | |
| Donations | 3,111 | - | 3,111 | 749 | |
| Magazines | 12 | - | 12 | 140 | |
| Benevolent Fund | - | - | - | - | |
| Contributions from Kilwinning | 6 | 17384 | 337 | 17,721 | 15,010 |
| Interest on money held in Edinburgh | - | 515 | 515 | 566 | |
| Total Receipts | 60,926 | 7,404 | 68,330 | 62,319 | |
| EXPENDITURE | |||||
| Remittances to Central funds | 52,794 | - | 52,794 | 43,261 | |
| Pulpit Supply and Communion expenses | 3,784 | - | 3,784 | 5,687 | |
| Minister/Interim-moderators expenses | - | - | - | - | |
| Church and Manse Insurance | 3,073 | - | 3,073 | 2,351 | |
| Heat and light | 3,779 | - | 3,779 | 4,601 | |
| Church cleaning | 1,562 | - | 1,562 | 1,491 | |
| Maintenance – Repairs and Renewals | - | 9,439 | 9,439 | 3,524 | |
| Home and Overseas work | 7 | 968 | 1,040 | 2,008 | 2,871 |
| Outreach – Hope Corner and Carol Service | 356 | - | 356 | 352 | |
| Benevolent Fund | - | - | - | - | |
| Gifts/Presentations | 1,001 | - | 1,001 | 255 | |
| Magazines | 59 | - | 59 | 201 | |
| Licences, Website costs and Zoom etc. | 902 | - | 902 | 713 | |
| Presbytery dues | 1,186 | - | 1,186 | 870 | |
| Governance costs | 1,020 | - | 1,020 | - | |
| Sundry expenses | 279 | - | 279 | 1,122 | |
| Total Payments | 70,763 | 10,479 | 81,242 | 67,299 | |
| DEFICIT FOR THE YEAR | (9,837) | (3,075) | (12,912) | (4,980) |
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AYR FREE CHURCH OF SCOTLAND
RECEIPTS AND PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
| Unrestricted General Restricted Note funds funds Total 2025 2025 2025 £ £ £ DEFICIT FOR THE YEAR (9,837) (3,075) (12,912) Transfers 4,5 - - - Net movement in funds after transfers (9,837) (3,075) (12,912) Total funds brought forward 40,682 31,093 71,775 Total funds carried forward 30,845 28,018 58,863 REPRESENTED BY: Unrestricted funds 4 General fund 30,845 - 30,845 Restricted funds 5 Special Collections Funds - - - Fabric Fund - 12,284 12,284 Benevolent fund - 497 497 Money held in Edinburgh - 15,237 15,237 30,845 28,018 58,863 |
Total 2024 £ (4,980) - (4,980) 76,755 71,775 40,682 - 15,874 497 14,722 71,775 |
|---|---|
Page 7
AYR FREE CHURCH OF SCOTLAND
STATEMENT OF BALANCES
FOR THE YEAR ENDED 31 DECEMBER 2025
| Bank & Cash in hand Opening balance Deficit for the year Closing balances Funds held at the Central offices Opening balance Movement in the year Closing balances Total of monetary assets held Reserves Unrestricted funds Restricted funds Statement of Assets held for Charitable purposes Manse Property, Equipment and Fixtures & Fittings |
Total 2025 £ £ 57,053 (13,427) 43,626 14,722 515 15,237 58,863 30,845 28,018 58,863 379,875 |
Total 2024 £ £ 62,599 (5,546) 57,053 14,156 566 14,722 71,775 40,682 31,093 71,775 301,478 |
|---|---|---|
The notes form part of these financial statements.
Approved by the Trustees on 23 June 2026 and signed on their behalf by the undernoted:-
Senga E Fisher Norman Smith Treasurer Trustee
Page 8
AYR FREE CHURCH OF SCOTLAND
NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
The principal accounting policies, which have been applied consistently in the current and preceding year in dealing with items which are considered material to the accounts, are set out below.
Basis of preparation
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
Funds
Funds are classified as either restricted funds or unrestricted funds, defined as follows:Restricted funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Unrestricted funds are expendable at the discretion of the trustees in furtherance of the objects of the charity.
Incoming Resources
All donations and gifts are included within resources under either restricted or unrestricted funds according to the terms under which the donation is made and when the account can be quantified with reasonable certainty. Donations and gifts in kind are brought into the accounts at their market value to the charity.
Resources expended
Expenditure is recognised on a cash basis as the liability is incurred.
Tangible assets
The charity has the right to occupy and use for its charitable objects certain tangible fixed assets, including the Church. No consideration is payable for the use of these assets. Expenditure incurred on the repair and maintenance of these assets is charged as resources expended in the statement of financial activities in the period in which the liability arose.
Taxation
Ayr Free Church is recognised as a charity for the purposes of applicable taxation legislation and is therefore not subject to tax on its charitable activities. The charity is not registered for VAT and resources expended therefore include irrecoverable VAT.
Page 9
AYR FREE CHURCH OF SCOTLAND
NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
2. TANGIBLE FIXED ASSETS
Property, Equipment and Fixtures & Fittings
| Valuation At 1 January 2025 Additions/increase in valuation Disposals At 31 December 2025 |
Total £ 301,478 78,397 - 379,875 |
|---|---|
3. TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS
During the year no trustee received any remuneration or reimbursement of expenses (2024 - £nil) other than the minister’s expenses as shown in the Receipts and Payment Accounts.
4. UNRESTRICTED FUNDS
| Balance at | Incoming | Resources | Balance at | Balance at | |
|---|---|---|---|---|---|
| 01.01.2025 | resources | expended | Transfers | 31.12.2025 | |
| £ | £ | £ | £ | £ | |
| General fund | 40,682 | 60,926 | 70,763 | - | 30,845 |
| Total Unrestricted | |||||
| funds | 40,682 | 60,926 | 70,763 | - | 30,845 |
Purposes of funds:-
The General fund encompasses all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
5. RESTRICTED FUNDS
| STRICTED FUNDS | ||||||
|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | Balance at | ||
| 01.01.2025 | resources | expended | Transfers | 31.12.2025 | ||
| £ | £ | £ | £ | £ | ||
| Special Collections | ||||||
| Fund | - | 1,040 | 1,040 | - | - | |
| Fabric Funds | 15,874 | 5,849 | 9,439 | - | 12,284 | |
| Benevolent Fund | 497 | - | - | - | 497 | |
| Money held in | ||||||
| Edinburgh | 14,722 | 515 | - | - | 15,237 | |
| Total restricted funds | 31,093 | 7,404 | 10,479 | - | 28,018 |
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AYR FREE CHURCH OF SCOTLAND
NOTES TO THE RECEIPTS AND PAYMENTS ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
5. (contd)
Purpose of funds:-
Special collections - represents funds donated by members of the congregation for specific causes etc. nominated by Deacon’s Court. The special collections fund has been transferred and the balance is nil.
Fabric fund - represents gifts and gift aid income received specifically for the fabric fund.
Benevolent fund - represents funds donated by members of the congregation for people requiring financial assistance.
Money held in Edinburgh - this is money left over from the sale of the old manse and purchase of the new manse.
6. CONTRIBUTIONS FROM KILWINNING
It was agreed by both Deacon' Courts that Kilwinning would cover 20% of the Ministerial costs - Manse H&L, C/Tax, Insurance, Mileage etc.
| Kilwinning's contributions to Central Costs Kilwinning's contributions to Ministerial costs Kilwinning's contributions to Manse fabric costs Kilwinning's contribution to Women for Mission collection Kilwinning's contribution to Broughty Ferry Free Church Kilwinning's contributions to Harvest Thanksgiving collection |
£16,200 £824 £337 £60 £200 £100 £17,721 |
|---|---|
7. HOME AND OVERSEAS WORK
| The Home and Overseas fund expenditure represents the following: Disaster & Relief - New Year's Day 2025 Free Church Youth Camps Greenan Manor Care Home - Harvest thanksgiving 2025 Kilwinning donation to Harvest thanksgiving 2025 Women For Mission Kilwinning donation to Women for Mission Blythswood Broughty Ferry Free Church appeal Kilwinning donation to Broughty Ferry appeal Asia Link |
£310 £88 £380 £100 £350 £60 £200 £200 £200 £120 |
|---|---|
£2,008
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