COWAL KIRK
CHUR
HOFSC
TLAND
REPORT AND FINANCIAL STATEMENTS
R THE PERI
DIAPRIL2
Charity No: SC001976

AL
CHURCH
NTENT
TLAN
Page
Legal and Administrative Information
Report of the Trustees
Independent Examiners Report
Receipts & Payments Account
Statement of Balances
8-10
Notes Formlng Part of the Financial Statements
11-15
Appendix
16

Page I
WAL KIRK
CHURCH OF SC
TLAND
Chairty Name:
Cowal Kirk
Charity Registrntion Number:
SC001976
Conoreoation Reference Number: 201292

Page 2
•J
LE
AL AND ADMINIsfRATIVE IN
RMA

Page 3
COWAL KIRK
CH
OTLAND
LEGAL AND ADMINISTRATIVE INFORMATI
Cowal Kirk is a union of 5 churches - Toward Church, Innellan Church, Hlgh Kirk, St
and Kirn and Sandbank Church.
tarled 011 14
06
2023
revSously the mlnlster's post was vacant.
t Vld5 agree
that
p￿vIouslY Session Clerk at Kirn and Sandbank
Church would be the
ession I
owal Kirk from IS April 2021.
It was also agreed that
previously Treasurer at St Johns Church iyoiild be
Treasurer of Covial Kirk from I, April 2021. However due to time constraints,
resigned on iith May 2021 and it was agreed that
previoii£ly
Trp.a£iJrpr at High Kirk wai Ilrl hp.come Treasurer of Cowal Kirk frofft i ith May 2021.
er
Bankers
Royal Bank of Scotland
70 John Street
Dunoon, PA23 8BL

COWAL KIRK
CHURCH OF SCOTLAND
REpoirr OF THE TRusfEES
FOR THE PERIOD IAPRIL 2021 T
IDE
EMBER 2
The Trustees have pleasure in presenting their report for the period ended 31 December
2021.
This report is prepared in accordance with the constitution and the
recommendations of the Statement of Recommended Practice
Accounting and
Reporting by charities and complies with applicable law.
Recruitment - Appolntment of Trustees
Members of the Kirk Session are the charity trustees. The Klrk Sesslon members are
the elders of the church and are chosen from those members of the church who are
considered to have the appropriate gifts and skills. The minister, who is a member of
the Kirk Session, is eletted by the congregation and inducted by Presbytery.
Governlng Documents
The church is a recognised charity governed by a Constitution which was approved by
the members.
ObJectlveg and Charftable Purposeg -
The Church of Scotland is Trlnltarlan in doctrine, Reformed in tradition 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 Ordinan￿ of religion to the people In every parlsh of Scotland through a
Terrltorial ministry. It co-operates with other Churches in various ecumenlcal bodies in
Scotland and beyond.
Activities & Achlevements
Frorn April to December 2021 there has been a Sunday service in two of the Churches
each week, altemating among four Church buildings - Toward Church, High Kirk, St
Johns Church and Kim and Sandbank Church. Innellan Church building is no longer
used and wlll be put up for sale in the near future. Additional services are held on
special occasions, for example at Christmas and Easter. The Cowal Kirk Flower Festival
was held in the High Kirk during August, the theme being a'woodland Walk,. The Guild
which includes members out with the congregation, meets durlng the winter months
and recommenced in Ottober 2021.
Financlal Review
The principal source of income is congregational giving - weekly offeringsi gift aid
donakn'ons and stsnding orders. Grants have also been received from the Augusta
Lamont Bequest Fund for new gas boilers and an Audio Visual system at St Johns
Church building,

Page S
L KIRK
CHURCH OF SCOTLAND
REP
RT OF THE TRUSTEES
IDE
EMBER 2
Trustees Remuneration
During the year four trustees received remuneration. Details are shown on page 11 note
Reserves
The General Fund represents unrestrirted funds to the sum of £360,682. This fund is
available to be used by the trustees subsequent to specific declslon of the church
metllber5 In furtherance of the charlry's objettives.
Restricted Funds are shown on page 15, note 12.
Approved by the trUSt￿S and signed on their behalf bv:

Page S
EXAMINER'S RE
THE TRUSTEES OF
WAL KIRK
TLAN
I report on the accounts of the charlty for the perlod ended 31X De￿mber 2021 whlch are set out
on page5 1 to 14.
Respectlve Responsibilitles of Trustees and Examiner
The charlty's trustees are responsible for the preparatlon of the accounts In accordance with the terms
of the Charibes and Twstee Investment {Scotland) Aci 2005 and the Charities Accounts (Scotland)
Regulations 2006 (as amended). The charty trustees o)nsider that the audlt reoulrement ofRegulatlon
10(l)(d} of the 2006 Accounts Regulatlons does not apply. It Is my responslblllty to examine the
accounts as requlred un(ier sectlon 44(1)Ic) of the Act and to state whether partlcular matters have
come to my attentlon.
Basls of Independent Examlnerfs Statsment
My examlnation Is carried out In accordance with Regulatlon 11 of the 2006 Accounts Requlatlons. An
examination includes a revlevi of the accountlng ￿CordS kept by the charity and a comparlson of the
ccounts presented wlth those records. It also Indudes consideratlon of any unusual items or
disc105ures In the accounts, and seeks explanatlon from the trustees concerninq any such matters.
The procedures undertaken do not provlde all the eviden￿ that would be required in an audit, and
consLN]uently I do not express an audlt opinion on the vlew gfven by the accounts.
Independent ExJrninerfs Statement
In the course of my examinatlon, no matter has come to rny attentlon:.
Whlch glves me reasonable cause to believe that In any materlal respect the requirements:
To keep accounting records in accordance with Section 44(1)(a) of the 2005 Art and
Regulation 4 of the 2006 Accounts Regulations, aftd
To prepare accounts whlth accord with the accountlng records and comply wlth
Regulation 9 of the 2006 Accounts Regulatlons
have not been met, or
To which, in rny opinion, attentlon should be drawn In order to enable a proper
understanding of the accounts to be reached.

Page 7
COWAL KIRK
CHURCH OF SCOTLAND
NTF
R TH
31 DECEMBER 202
PERI
DIAPRIL2
21T
Funds IQtLI
Offerings & Donations
Artivitles for Generating Funds
Investment Income
Other Income
178,750
6,749
2,718
275
29,476
29,758
208,226
36,507
2,719
275
Total ReceSpts
188,4Q2
59,235
247,727
Payments
Costs of generatlng funds
Charitable Activities
Governance Costs
Other Costs
Purchase of Flxed Assets
128
167,039
1,230
5,003
35,177
5,131
202,216
1,230
io
23,176
23,176
Totsl Payments
191,573
40,180
231,753
excess of (Payments over Recelpts)
(3,081)
19,055
15,974
Transfers tol(from) Funds
25,396
(3,040)
(22,356)
(Deflclt)/Surplus for year
22,315
16,015
(22,356)
15,974

Page 8
KIRK
CHURCH OF SCOTLAND
TEMENT
F BALANCE
AT
IDE
EMBER 202
ri
Funds
Brought Forward at l April 2021
Kirn & Sandbank R8S
Klrn & Sandbank RBS Special Inte￿5t
Klrn & Sandbank Scottish Building Society
Klrn & Sandbank N S & l Bond
Key Deposit Held
High Klrk No l account
agh Klrk No 2 account
High Klrk Gullfl account
High Kirk Benevolent account
Hlgh Klrk Benevolent account
Hlgh Kirk Pastoral account
High Kirk Choir account
st John's Current account
St John's Fabrlc account
St John's Mlnibus account
St John's Organ account
St John's Bequest account
St John's Sunday School l account
St John's Sunday School 2 account
St John's Benevolent l account
St John's Guild account
St John's Flower account
Innellan Virgln account
Toward Current account
Toward Fabric account
Toward Sunday School account
Toward Youth account
17,506
6,541
29.872
1,669
24,047
29,872
39,024
2,000
(85)
26,285
5,755
302
3,541
22,356
895
1,006
12.281
5,700
5,752
14,026
9,796
721
288
37,355
2,000
(85)
4,380
5,755
302
21,905
3,541
22,356
895
1,006
12,281
5,700
5.752
14,026
9,796
721
288
300
1,434
300
1,434
817
8,531
124
336
303
817
8,531
124
336
303
124,116
68,935
22,356
215,407
Movement In Year:
Excess of Payments over Recelpts
For the Year
22,315
16,015
(22,356)
15,974
146,431
84.950
231.381

Page 9
OWAL KIRK
CHURCH OF SCOTLAND
TATEMENT
F BALAN
NT'D
E PERIOD I APRIL 2021 TO
I DECEMBER 2
21
L*lqA
Bank & Deposit Balances
Carried forward at 31 December 2021
Cowal Kirk RBS
Cowal Kirk RBS Speclal Interest
Kirn & Sandbank Scottlsh Buildlng Soclety
Kirn & Sandbank N S & I Bond
Cowal Kirk - Fabrlc account
Key Deposlt Held
High Klrk No l account
High Kirk No 2 account
Hlgh Klrk Benevolent account
Hlgh Kirk Pastoral account
Hlgh Klrk Cholr account
St John's Current account
St John's Fabric account
St John's Minibus account
St John's Organ account
St John'5 Bequest account
St John's Sunday School l account
St John's Sunday School 2 account
St John's Benevolent l account
St John's Flower account
St John's Gulld account
27,569
4,940
60,998
1,674
32,509
60,998
42,184
2,000
124
(85)
18,667
3,834
10,326
5,895
1,006
6,307
14,857
6,116
11,516
11,738
722
288
842
1,434
103
40,510
2,000
124
(85)
10,777
3,834
10,326
7,890
5,895
1,006
6,307
14,857
6,116
11,516
11,738
722
288
842
1,434
103
146,431
84,950
231,381
Znvestments
Brought Forward at l Aprfl 2021
Klrn & Sandbank
High Klrk
St John's {revlsed)
Innellan
Toward Church
1.199
5.000
140.420
41,195
3,191
1,591
10,000
460
2,790
15.000
140,880
41.195
4,186
995
191,005
13,046
204,051
Investments
Carried forward at 31 December 2021
Deposlt Funds
Bequest Fund St John's
Benevolent Fund St John's
Sunday School Fund - St John's
Church Purposes
St John's
Consolldated Funds - Inellan
General Fund Investment -High Kirk
Benevolent Fund - High Kirk
Sunday School Fund - Kim & Sandbank
1,200
1,200
300
460
6,500
5,698
5.000
10,000
300
460
6,500
5,698
5,000
10,000
Carried ForwaNI
28,698
760
29.458

Page 10
WAL KIRK
TATEMENT OF BALAN
THE PERI
DIAPRIL2
LAND
NT'D
Brought Forward
Growth Fund
Fabric Fund (9811 unlts) - St John's
59,259
Bequest Purposes (2257 units) St John's
13,633
Consolidated Fund5 {6513 units) - Innellan
38,700
Cooper & 150th Funds (562 units)- Toward
2,399
Gen. Cong. F4Jrposes(206units) - Toward
1,244
Gen. Purposes (190 units) Klrn & Sandbank 1,148
Klrk Session Ben. Fd (30 units)-Klrn & Sandbank 181
28,698
760
29,458
59,259
13,633
39,338
3,394
1,244
1,148
181
638
995
In¢om¢ Fund
Fabrlc Fund {3CK)O units)- St John's
37,440
Bequest Fund {2,423 units) - St John's
30,239
Invest. Income (105) units- Sandbank & Kirn 1,310
37,440
30,239
1,310
214,251
2,393
216,644
Other Assets held at 31 December 2021
Equlpment
23,000
Toward Church - Estsrnated value
80,000
St John's Church & Grounds
Title Is held at a Dunoon Sollcitorfs offlce and Is In the name of the Congregatlon and Tnjstees of
St Johns - Estlmated value
1.000,000
Llabllrties at 31 December 2021
Accounts Fee
1,000
Approved by the Trustees and signed on their behalf.
27 February 2025

Paoe 11
NOTES TO THE ACCO
These Finanoal Accounts have b￿n prepared on a Receipts arKJ Payli￿nts basls.
flature and Pu
ofeKhF
The nature and rAJrpose of each fuThl Is outllned In the report of the tnjstees for the
year.
rants Pal
There were no grants pald in the year.
emun
The following tnjstees reoived remuneration as follows:
Du rin
the
eriod four trustees received remuneration for provid In
ed £390 for providin
itsu
recelved £655 an
ieir >erwiLES as organlsts.
service.s è£
Ilows:
received
£754,
provi(Jiiiy
receive
or
There were no expenses pald to ony chartty trustee In the year.
& Donatl
WFO Dotptlons
Gift Ald Donations
Tax Recovered on Glft Ald
Offerlngslopen Plate
General Donatlons
Donations - Xmas Appeal
Donations - D Moore
Donatlons - CHAS
DonatlDns - Howers
D Thomas Estate
463
l Taylor Estate
500
Church of Scotland - Fabrlc
12,608
Church of Scotland - Innellan Ins
714
Church of Scotland - AV Equipment 1,569
Augusta Lamont - AV System
35.CK)O
Augusta Lamont - Gas Boilers
23,497
Church of Scotland - Fire Safety
9.721
Augusta Lamont - Xmas Cards
629
Church of Scotland - IFUN
600
Church of Scotland - Xmas 14)peal
1.000
Church of Scotland
92
Grant toward5 Boiler
2,360
Guild Incorne
856
Benevol￿￿ Donatiors
38.187
18,818
11,229
9.885
8,368
1,612
38,187
18,818
40,520
9,885
8.368
1,612
160
200
25
463
500
12,608
714
1,569
35.000
23.497
9,721
629
600
1.000
92
2.360
856
842
29,291
160
200
25
178,750
29.476
208,226

Page 12
WAL KIRK
CHURCH OF SCOTLAND
TE
THEA
NTS
R THE PERIOD I APRIL 2021 T
IDE
EMBER 2021
nr
Hall Hire
Shop Income
Tree Fe5tlval
Other Fundralsing Activitles
4,617
4,617
29.758
616
1,516
29,758
616
1,516
6,749
29,758
36,507
nr
RBS Compensatlon
Sundry Income
150
125
150
125
275
275
Shop Costs
Other Costs
5,1)03
5,003
128
128
128
5,003
5,131

Page 13
KIRK
CHURCH OF SCOTLAND
TE
THEA
NT
DIAPRIL2
21T
R THE PERI
202
ri
iv
Minlstry and Mission Costs
M and M Costs
Stafflng Costs
Locum Costs
Organ Costs
Organist
Llfe and Work
Pulpit Supply & Costs
Manse Costs
Boller Costs
Repairs & Fabric
Heat and Llght
Insurance
St John's - Roof Repalr
Kirn & Sandbank Buildlng Costs
Augusta Lamont - Roof Repalrs
Augusta Lamont - Mlsslon Costs
Bullding Enhancement Costs
Fire Safety Costs
Webslte Costs
Presbytery Dues
Gift - D Moore
Glft - Flowers
Glft - Starter Packs
Mlnlbus Insurance
Posvstatlonery & Admin
Phone/Internet Costs
Sundry Expenses
Advertlsing
Licences
11,336
25,076
1.569
4,717
3,510
4,645
432
1,005
8,830
25,330
17,634
9,582
13,205
11,317
11,336
25.076
1,569
4,717
3.613
4,645
432
1,005
8,830
2S,330
18,129
9,582
13,205
11,317
20,283
5.928
7,960
103
495
20.283
5,928
7,960
9,721
888
4,682
9,721
888
4,682
160
50
160
50
1,332
2,369
297
1,733
4,041
881
453
812
1,332
2,369
297
1,733
4,041
881
453
812
198
1,635
ccu
Cleanlng Costs
Guild Costs
Christmas Appeal (West Coast
Cinemas)
198
1,635
167,039
35.177
202,216

P49e 14
TE
THEA
9. Cont'd
Governance Costs
Accountancy Fee
1,230
1.230
1.230
1.230
io.
Audio/Visual Equipment
Laptops (x2)
20.679
2.49
20,679
2.497
23.176
23,176
ii.
In(yease
Ufirestrlcted Funds
General Fund
Restritted Funds
Endowment Fund
315,121
81.981
22,356
188,492
59,235
191,573
40,180
23,246
25,396 360,682
(10.653) (3,0401 87,343
(22,3561
Total Funds
419.458
247.727
231,753
12,593
448,025
12.
An Investment held In The Churth of Scotland Investors Trust for the Aetcher Bequest has not
teen Included in the list of Investments at 31 D￿ember 2021.
Detalls of thbs Investment are as foltows:
1500 Units, Cost £750, Market Value £9,060.

Page 15
WAL KIRK
CHURCH OF SCOTLAND
NOTES TO THE ACCOUNTS
FOR THE PERIOD I APRIL 2021 TO 31 DECEMBER 2021
12.
Restrlrted Funds
Restrlcted funds held at 31 December 2021 a￿.
Flower Fund (St John's)
Sunday School (St John's)
Gulld (St John's)
Parish Misslon (Klrn & Sandbank)
Christian Education (Kirn & Sandbank)
Morrison Bequest (Klm & Sandbank)
Printer Fund (Klm & Sandbank)
Minibusrrailgate (Klrn & Sandbank)
Buildlng Fund (Klrn & Sandbank)
Sunday School (Klrn & Sandbank)
Augusta Lamont Fund (Hlgh Klrk)
Organ Fund (Hlgh Klrk)
Flower Fund (High Kirk)
Pastoral Fund (High Klrk)
Cholr Legacy (High Kirk)
Benevolent Fund (Innellan)
Mulanje Hospltal (Innellan)
Inverchaolaln Bequest (Toward)
1,434
1,470
103
703
127
844
520
4,420
60,998
300
7,290
380
220
5,895
1,006
392
246
995
87,343
Designated Funds
Deslgnated funds held at 31 December 2021 are:
Bequest (st John's)
Fabric Fund (St John's)
Minibus Fund 1st John's)
Organ Fund (St John's)
Benevolent Fund (St lohn's)
Fabric FLtnd (Kirn & Sandbank)
Organ Fund (Kirn & Sandbank)
Legacy Fund (Klrn & Sandbank)
BenevolenUGeneral Fund (Kim & Sandbank)
Sunday School (Kirn & Sandbank)
Fabric Fund (High Kirk)
Guild Fund (High Kirk)
Fabrlc Fund (Toward)
Sunday School (Toward)
Youth Club (Toward)
49,961
78,530
6,116
11,516
1,142
2,864
348
32,270
1,497
3,652
5,158
919
124
336
303
194,736

APPENDIX
Page 16
COWAL KIRK (CHURCH OF SCOTLAND)
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRusfEES
2021
April 202
CAPITAL ACCOUNT
Credit Balances held at 31 Dcttrnb¢r at (￿st
68,180
80,261
Market Value of Balances al 31 tkcember
70.860
REVENUE ACCOIINT
Credit Balance al 31 December
1.380
1.744
TEMPORARY ACCOIINT
Credit Balance at 31 Dec¢mbeT
95,841
98.879
Nole.s
l. /fury nfihe ahove line.Y do nol apply lo)w congregaiionfor boih ofihejears bein&* rcporled ilicn ihL
can be reini?vL'dfroni ihc nu¢e.
2. 7lie nole only reqtsire.i ihe year endfi￿ffe ff)r each year in he .shown. l)eluiling ihe movemenl.% 1.4
neee.*¥ary hul can he.shown (Lf addilional di.fclo.Yt4re ifconyidered appropriale.
3. The nolL* unly reqtsirLps ihe yeur endfigure for eucli yeur lo bc .
hown Deiuiling ihe nwvemenlJ is li
n¥6es.4ary bul can be .IhuNn (Li uddilional disdoswre ifLvni'idered (4ppriipriul&