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2025-06-30-accounts

HARVEST AYR

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH JUNE 2025

CHARITY NUMBER SC051213

DAINS ACCOUNTANTS ELLERSLEY HOUSE 30 MILLER ROAD AYR KA7 2AY

HARVEST AYR

CHARITY INFORMATION be a eet ai S| Independent Examiner Po Dains Accountants 30 Miller Road Ayr South Ayrshire KA7 2AY

Trustees The Trustees who served during the year are as follows: Recruitment and appointment of Trustees Trustees are chosen from the existing eldership of Harvest Church Ayr and elected at each AGM.

HARVEST AYR

TRUSTEES REPORT FOR THE YEAR ENDED 30TH JUNE 2025

Governing document

Harvest Ayr is a SCIO (Scottish Charitable Incorporated Organisation) and is gover ned by its constitution Approved by the Trustees on 17/02/2026 and signed on behalf of the trustees as a body.

Trustee

HARVEST AYR REPORT BY THE INDEPENDENT EXAMINER TO THE CHARITY TRUSTEES FOR THE YEAR ENDED 30TH JUNE 2025

| report on the accounts of the charity for the period ended 30th June 2025.

Respective 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. 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 to 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 of 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 | do not 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

  1. which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

  2. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Dains Accountants Ellersley House 30 Miller Road AYR KA7 2AY Date: go/alac

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ACCOUNTANTS
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Dains is a trading name of William Duncan + Co Ltd
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HARVEST AYR FORRECEIPTSTHE YEARAND PAYMENTSENDED 30TH ACCOUNTJUNE 2025

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||||||||| |---|---|---|---|---|---|---|---| |NOTE|Unrestricted|Restricted|2025|2024| |£|£| |Receipts| |Donations Core|Giving|51,831|-|51,831|37,702| |Donations|Partner Giving|26,643|-|26,643|55,496| |oe|ee| |78,474|-|78,474|93,198| |Other|income| |—|———| |Total|Receipts|78,474|-|78,474|93,198| |PaymentsFundraising expenses|-|-|a|.| |Payments for charitable|activities| |Charitable|Donations|1|1,340|-|1,340|180| |SalariesEmployers|National|Insurance|40,924-|--|40,924-|39,339=| |Pension Costs|2,745|-|2,745|2,630| |IT Software and Consumables|2,373|-|2,373|2,306| |KidsLegal MinistryExpenses|207-|--|207-|471=| |Printing & Stationery|-|-|-|15| |Rent|5,019|-|5,019|5,423| |TravelStorageexpenses costs|1,060-|--|1,060=|1,1471,935| |Small Groups / Harvest Men and Ladies|53|-|53|105| |Advertising & Marketing|86|-|86|39| |Examination and Accountancy fees|750|-|750|630| |YouthFlourish/FortifyInsurance Ministry|124690-|~--|124690-|641|1|39|5| |Staff Training including books|99|-|99|64| |Worship/AVGeneralHighEntertainmentFiveExpenses|486---|-|-=|486--=|8413189|2|80| |West Coast Gospel Partnership|120|-|120|-| |Pastoral|Expenses|18|-|18|-| |Subscriptions/Licenses|1,400|-|1,400|-| ||——| |57,492|-|57,492|56,704| |_|——| |Net income / (expense)|20,982|-|20,982|36,493| |Cash balance brought forward|114,740|.|114,740|78,246| |ne|So| |Cash balance carried forward|135,723|-|135,723|114,740|

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HARVEST AYR STATEMENT OF BALANCES FOR THE YEAR ENDED 30TH JUNE 2025

2025 2024
£ £
Bank and cash in hand
Bank balance
135,723 114,740
135,723 114,740
Reserves
Unrestricted Funds
135,723 114,740
=
Restricted Funds
135,723 114,740
Fixed Assets
Apple laptop
549 820
549 820
Assets
General Funds
Fixed assets
135,723
549
114,740
820
TotalAssets 136,272 115,560

Approved by the Trustees on 1 7/02/2026 and signed on their behalf by:

Trustee

HARVEST AYR

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH JUNE 2025

NOTE1 -DonationsPaid 2025
£
2024
£
Giftsto Individuals 1,090 180
India Rural Evangelical Fellowship 250 -
1,340 180

NOTE 2 - TRANSACTIONS WITH TRUSTEES

The following trustee received a salary for their roles as an employee of the charity. Salary paid to Lee Ballantine for his employment as Pastor of £40,924 (2024 - £39,339), with pension contributions of £2,745 (2024 - £2,630) being made.

No trustees received any reimbursement for out of pocket expenses.