The Church of Scotland Presbytery of Argyll Trustees. Annual Report and Flnanclal Statements for the year ended 31" December 2023 {Recelpts and Payments) Charity No: SC001424 OSCR SCIU14)
The Churth of S¢otland The presbytery of Argyll Reglstered Scottlsh ChJrlty SC001424 The members of the Presbytery of Ar8yII Ibelng the tharfty trustees as defined in sectlon of the Charltles and Trustee Investment (scotland) Act 21M15} present thelr Annual Report for the year ended 31" t>ecernber 2023. Constltutlon The Presbytery of Argyll was established on l*January 2004 by Act Xl 20)3 of ihe General Assembly of the Church ofscotland. As at 31&December 2023the Presbyterycomprised the ministers of the 20 Chargeswithin the bounds of Presbytery, the representative elders nominated by the Kirk Sessions of the 34 ton8regations wlthln the bounds and other ministers and elders in accordance with the provisions of sections 11 to 14 and 20 to 28 of Act 111 20CK) Consolidating Act anent Church Courts las amended), section 5121 of Act 1120LK) Consolidating Art anent Ministry las amended) and Section 5 of Act 12006 anent Presbytery Membershlp. The Presbytery has elected corresponding members who are ineliglble to vote and who have no say in the general control and management of the administration of the Presbytery. As at 311December 2023 there were 79 members (the charity trustees) of Presbytery lincludin8 retired ministers). The principal office bearers of Presbytery during 2023 were.. The Clerk was a member of Presbytery and is remunerated as Clerk. His Contract of Employment (which Included remuneration provisions) was termlnated on 311t Dec 2023 when he became redundant. The Presbytery office was at the Presbytery Clerft's address: 59Barone Road, Roihesay, Isle of Bute PA20 ODZ With the exception of who was remunerated as Clerk none of the members were remunerated for their services althou8h every member was entitled to a refund of any expenses he or she incurred in the performance of his or her dutie5, includin8 attendance at Presbytery meetin85. Flnance and Resefves Pollcy The members are responsible for keepin8 proper accountin8 record5 rellectin8 the financial position of the Presbytery in accordance with the provisions of the Charities and Trustee Investment IScotland} Art 2j5, the Charlties Accounts (Scotlandl Regulations 2006 and the Re8ulatlons for Presbytery Finance las amended by Regulations 11120081 enatted by the General Assembly of the Church of Scotland. The Presbytery Accounts for the year ended 31" December 2023 are annexed to this Report. The Reserves Pollcy of the Presbylery is to hold Sufficient fundsto meet its known commitrnents. Reserves to enable Presbyteryto meet its obli8ations under se¢tion5 5 and 9lallll of Act Xll, 2(MJ7 anent Care of Ecclesiastical 8uildinEs and the deliverance of the General Assembly 2008 (Blue 8ook 2008 sertion 13 Paragraph 9.11 are being built up. Objectlves and Activities The Church of Scotland is Trinitarian in doctrine, Reformed in tradttion and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of reli8ion to the people in every parish In Scotland and beyond.11 cooperateswith other Churches in various ecumenical bodies in Scotland and beyond. The Presbytery of Argyll meet5 together to support and encourage the ministry and misslon ofthe Church of Scotland congregations in Argill. and to promote good governance. The Presbytery of Argyll is an administrative and judicial court of the Church of kotland. It has the powers nd responsibilities ascribed to it by the common law, practices and procedures of the Church of Scotland and by the Acts and Regulations of the General Assembly of the Church of kolland in force from tlme to time.
Operatlonal Structure The Presbytery itself is governed by its members in accordance with Church law, practice and procedure and the Standin8 Orders of Presbytery. The day to day funrtions of Presbytery are delegated to Standing Committees which have powerto make decisions in name of Presbytery. The committees and their remits are:_ Business Committee: Administers the business of Presbytery. nominates the Moderator of Presbery each year. and appoints member5 of all the Committees. It also serves as the AugU5to Lamont Bequest Committee which considers appllcations for grants and loans from the Augusta Lamont Bequest, and submits advice to Council of Assembly. who are the Trustees of the Bequest. The Bequest was given "to further the scheme5 of the Church of Scotland in Cowal." Superintendence Committee." Carries out local review visitations to congregations; inspects, con8re8ational records; supervises imPleMentatn of Safe8uardin8 and Data Protection legislation Stewardship ond Finance Commlttee (including Accounts Inspection): Manages Presbyterfs finances and line-manages the Treasurer. Property Committee: Supervises the repair. maintenante and insurance of all congregatlonal property and glebes. and submits recommendations to the General Trustees of the Church of Scotland. Mlnistry Committee: Supports the Mlnlsters, Readers. and others in minlstry roles; arts In name of Presbytery In all vacancy rnatters. Mission Committee- Supports all aspects of MissSon in the Presbytery, Includlng those aspect5 5UPPOrted nationally by the Church and Society Council, Misslon and Discipleship Council, Social Care Council, World Mission Councll and Ecumenical Relations Committee. Trusts Committee: Administers Presbyter<s Bursary Fund and the Gilllan Maclaine Bequest. Both of these are for the financial support ol those trainin8 for ministry in the Church of kotland. Actlvltles The Presbytery met as reqJlred for ordinary businèss and for the purpose of inducting ministers to Charges. The Meeb"ng$ We held in a variety ol ways.. in-person. by Zoom and a hybrid of both. The Standlng Committee5 met as and when required and also dealt with business by telephone and emall. At each business meetin8 each Committee presented a Report of its activities durin8 the preceding three months ènd elther reguested Presbytery to note the decislons taken or made recommendations to Presbytery as to partlcular courses of action. The Presbytery minutes contain a detalled record of all the actlvltSes and achlevements of the Presbytery and all the Deliverances of Presbytery and its Committees. Presbytery commlssk)ned ministers and elders to the 2023 General Assembly which was held In Edinbur8h and vla Zoom Presbytery responded to all the Remit5 from the 2023 General Assembly. As at 31" December 2023, 5 of the 20 Char8es in Presbytery were vacant. With effect from I" January 2024 the Presbylery of Ar8yII is to be subsumed by the new Presbytery - Clelr Eilean l. The Charity Number SCCK11424 will then be associated with Cleir Eilean l. Signed by order of the Presbytery
Roll of Presbytery as at 31" December 2023 Mlnisters in Char8es Charge Minister Appin l/w Lismore Ardchattan l/w Coll l/w Connel Barra llw South Uist Campbeltown Ilw Saddell & Carradale llw Southend Cowal Kirk Dalriada Mid Argyll Glenorchy & Innishael Ilw Strathfillan lona Ilw Kilfinichen & Kilvickeon & The Ross of Mull Jura l/w North & West Islay l/w South lslay Kllchrenan & Dalavlch Ilw Muckalrn KSlmore & Oban Ilw Tlree Kilmun, Slrone & Ardentlnny Lochgoilhead & Kilmorich l/w Strachur & Strathlachlan Mid Kintyre & Gl8ha Netherlorn llw Colonsay & Oronsay North Mull Rothesay: Trlnlty Unlted Church of 8ute West Cowal West Lochfyneside Ordalned Local Mlnlsters Mlnlsters wfthout a Charye
Roll of Presbytery as at 31" December 2023 continued Coniregatlon Appln Ardchattan Presbytery Elder Barra Campbeltown Coll Colonsay & Oronsay Connel Cowal Kirk Dalriada Mid Ar1 Gigha & Cara Glenorchy & Innlshael lona Jura Kilchrenan & Dalavich Kilfinichen & Kilvickeon & The Ross of Mull Kilmore & Oban Kilmun, Strone & Ardentlnny (The Shore Klrkl Llsmore Loch80ilhead & Kilmorich Mid Klntyre Muckairn Netherlorn North & West Islay North Mull Rothesay: Trinlty Saddell & Carradale south lslay South Uist Southend Strachur & Strathlachlan Unbted Church of Bute Tlree West Cowal West Lochfyneside
Roll of Presbytery as at 31" December 2023 continued Additional El(lers Additional Elders Retlred Mlnlsters Retlred MinisteTS Others Who Have Sefved In 2023 or part thereof Rev Andrew Campbell
Presbytery of Argyll Charlty No: SC001424 Report of the Independent Examlner Independent Exarnlner's Report to the Trustees of Presbytery of Argyll I report on the accounts of the charity for the period of l&January 2023 to 31&December 2023 which are set out on pages 8 to 10 Respertive responsibllltles of trustees and examlner 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 {Scotlandl Regulations 2006. The charlty trustees consider that the audit requirement of Regulation 10111 (dl of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as requlred under section 44{1) (cl of the Act and to state whether particular matters have come to my attention. Basls of Independent examlner'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 matter5. The procedures un(lertaken do not provide all the evidence that would be required in an audit, and consequently I 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 attentlon whlch glves me reasonable cause to believe that in any material respect the requirements: . to keep accounting record5 in accordance with Sertion 44{1) (a} of the 2CL)5 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Re8ulation 9 of the 2006 Accounts Regulations have not been met. Name: Date: I914 Address: EMBAC Accountancy I Stag Chambers Lorne Street Lochgilphead PA318LU
Presbytery of Argyll (SC001424) Receipts and Payments Account Year ended 31" December 2023 Unrestrlrted Funds 2023 Restrfcted Funds 2023 Endowment Funds 2023 Total 2023 Total 2022 Incomlng Resources Investment Income 983 24803 519 1249 2751 24803 2345 23048 Charitable Actlvltles Au8USta Lamont Bequest 5% M & M Contributions Falth Sn Communlty Grants Grant5 Other Incomlng Resources TotalRe¢elpts 6600 33582 7200 33582 12059 2205 2205 6800 1000 4089 4089 73262 1256 52708 519 1249 75030 Resources Expended Clerk's Salary Insurance +GDPR +Hall Hlres Equipment General Travel Expenses Accommodation Youth Minlstry Travel Youth Ministry Expenses Falth in Community Projerts Property Inspections + Fees Local Ministry Support Postage, Prlntin& Stationary Grants and Bursaries Ministries Support Expenses Conference Miscellaneous Total Payments Net In¢omln8 Resources Inter Fund Transfers 21579 3479 21579 3479 18864 3649 1423 460 460 5844 5844 3527 294 3703 981 4552 981 4552 1096 5625 20950 1096 5625 20950 2067 382 7809 15914 2385 485 1200 2935 2067 1019 1019 1750 1750 6311 6311 8695 1240 8695 1240 215 62785 -10077 -1200 85648 519 1249 -10618 -515 -1235 -1750 Total Funds Brought Forward Total Fund$ Carried Forward 75149 1825 2203 79177 90455 62763 1829 2217 79178
Presbytery of Argyll ISC0014241 Statement of Balances as at 31" December 2023 2023 Endowrnent {Gllllan Madalne) 2023 Unrestrirted 2023 Restrfcted 2023 Total 2022 Total Bank Accounts enin Bank 75149 1825 2203 79177 90454 Recei ts 73262 519 1249 75030 52708 Transfer Between Funds -12 -17 -12 Pa ments 85648 62763 85648 62785 aosln alan 1829 2217 79 Gener41 Purpos• Investment$ Cort of Unlts 2023 Valuat1( 2022 V•luatlon Unlts Fund Church of Scotland Income Fund Church of Scotland Incorne Fund Church of Scotland Deposit Fund Church of Scotland DeposSt Fund 1495 Reserve 15576 16385 15787 470 General 5015 5151 4963 General 25325 Property 29 Restrlrted Purposes Investrnents 2023 Valuatlon 2022 Valuatlon Unlts Fund C05t of Unlts Church of Scotland Growth Fund Synod Trust Committee Bursary 877 Bursary 2717 5113 4736 8ur5ary 8754 829 6358 9086 Synod Trust Committee Gillian MacLaine Gillian MacLaine Bequest 2497 20246 27367 26368 Llabllltle5 at year end: Ordinary Creditors Nll
Presbytery of Argyll SC001424 Notes to Financlal Statements for the year endin8 31" December 2023 Fund accountlng: Unrestrlcted Funds Of the fund5 held in the Church of Scotland Account5 there are three funds which are held as unrestricted for the conduct of charitable activities of the Presbytery, these being the Income Fund, the Deposit Fund and the Property Account. The latter Property fund has been rin8-fenced by the Trustee5 for rneetin8 COSt5 of property Inspections. Restrlcted Funds There are various restricted funds: Bursary Income Fund.. Awards 8rants to Ministers and Readers in training Gllllon MocLolne 8equest.' Awards grants to Mlnlsters In tralnln8 8ursory Growth Fund.. Awards grants to Mirtisteis In trainln8 Unrestrlcted Funds Restrfrted Funds Endowment Funds 2023 Total 2022 Total (l) Investm•nt Income Interest received 519 1249 2751 2467 Unrestrlcted Funds 2023 Total 2022 Total 111) In¢omln8 Resources from Charftable ActlFAtles Assessments from ¢on8regations Emp oyees: Employment costs 24803 2023 24803 23048 2022 Wages and salarles 21579 18864 No employee received emoluments of more than £60,OCIJ. Number of empl(rye 2013 2022 Number Number Related party transactions The cost of remuneration for the Presbytery Clerk mounted to £21579 forthe year. Travel and Accommodation expenses totallin8 £5844 were paid to trusteeslmembers for travel on behalf of the Presbytery. 10