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 2￿j5, 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 Presb￿ery
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 imPleMentat￿n 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 Ar￿￿1
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:
I91￿4
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