Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024 - 31st December 2024 Congregation Numter 191265 Chanty Number SC 002458 Th8 Church of Scotland Netherlom (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1 st January 2024 - 31 st Dernber 2024
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACcOUs 1st January 2024 - 31st December 2024 Report of the Trustees for the year ended 31st Decemb8r 2024 The Trustees present their report with the financial statements of the charty for thè year ended 31 # Dernber 2024. The Trustees have adopted the provisions of the Reoipts and Payments Accounts 'Accounting and Reporting by Charities, issued in March 2005. Reference and Administrativè Detalls Charity Name.. Netherlom (Church of Scotland) Charrty Registration Numter'.SC02458 Congregation Reference Number. 191265 Contact Address: Treasurer (Fiona MacNaught) 5 Cla¢harKlubh Cottages, Balvicar, Isle of Sell, Oban PA34 4GH Trustses (Klrk Session Elders) Pal Barday. Frank Beaumont. Jean Campbell, Fiona Cmickshanks, Georgina Dalton. Brien Dickey, Caroline Fothergill, Sally Inglis, Linda Leggett, Ross MacKay. Keith Maclean, John McLean, Rev Trudi Newton. Maura Rae. Mhairi Ritchie. Rachel Ross, Mary Sandilands and Maggie Thorpe. Principal Offico-bearers Minister. Rev. Trudi Newton. The Manse, Kilmelford, Oban, Argyll. PA34 4XA Session Clerk '. Fiona Cruickshanks Kiloran Cottage Cullipool By Oban Argyll PA34 4UB Treasurer". Fiona MacNaught, 5 Clachandubh Cottages. Balvicar, Isle of Sell, Oban PA34 4GH Independent Examiner. Jean Ainsley. Ainsley Smith & Co. 21 Argyll Squa, Oban PA34 4AT Bankers." Bank of S¢otland, Station Square, Oban, Argyll PA34 4LL Structure. Governance and Management Goveming Document The Church is administered in accordance with the ternis of the Unttary Consts"tution. Recruitment and Appointment of Trustees Members of the Kirk Ses&on are the charity Trustees. The Kirk Session members are elders of the church and are chosen from those members of the church who are considered to have the appropriate gtfts and skills. The Minister is a member of the Kirk Session and is elected by the congregation and inducted by the Presbytery. Oryanisational Structure
Netherlom (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024- 31st December 2024 The Kirk Session meets at least four times a year and is nomially chaired by the Minister. It is responsible for the oversight of spiritual. financial and practirAI matters within the congregation. Objectives and Activities The Church of Scotland is Trinitarian in doctrine, reformed in tradttion and Presbylerian in polrty. It exists to glorify God and to wort( for the advancement of Christ's Kingdom throughout the wodd. As a national Church. it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a terrf<orial ministry. It c(Foperates with other Churches in various ecumenical bodies in Scotland and beyond. Speofically, we have welcomed doser worship with St John's Episcopal Church , joining together once a month. We have a committed YhIp team who meet regularty to plan worship across Nethertom. We endeavour to hold hybrid meetings to avoid unnecessary miles and travel. We have two Elders who are trained in leading funerals. On 1SL January 2023 the congregation of Netherlom (Church of Sttjtland) follovMng union came into effect. On 13th November 2023, the linkage with the congregation of Colonsay and Oronsay came into effect with the Ordination and Induction of Rev Trudi Newton. The purpose of the congregation is rooted in mtssion. The conggatIon seeks at all times to be of Servi to the local communty and visitors by providing personal support, encouragement and comfort during times of illness, bereavemerrt and personal tra9edie$' and maintaining the church buildings so as to provide a meeting place for worship, weddings, funerals and other special famlty or communlty everts. The congregation also organi$es public events in village halls and on hilttops to promote local and Christian culture, heritage, and tradttion. There are h¥0 services each week aLYOSS N8therlom'. Kiltxandon and Kilthattan altemate weeks, as do Kilmelford and Craignish. Occasional services are held at Kilninver, for example, an Advent Communion and summer cebebration. We endeavour to have united servicès when travel logistics allow. Worship at Craignish is held in the Village Hall and foll¢yts a Café Styl8 Church fomiat. This has inspired the offering of coffee and tea before worship elsewhere.
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1 st January 2024 - 31st Dernber 2024 Messy Church provides a pla of worship for those who maybe donl feel comfortable with 'church style worship, arKI attracts families. We hold Messy Church in Sell village Hall, sometimes as stand-alone on a Saturday or as our regular diet of worship on a Sunday. Provision of a wami spa. all age w¢yship and a hot meal is really important to thé Messy Church team, who are a mtx of elders and members of the congregation. We have increas8d the regularity of Messy Church. and ¢hanged the timing in consultation with the parents and carers. It is advertised wdely throughout the ojnmunty and congregation. XPlorers (a children's group with afts, bible story. games, and snack) meets On a month in Kilmelford village hall, and occasionally in the church. when they are involved in worship. Safeguarding of vulnerable groups is uppermost in all worship and events. and all Elders have either completed or are undergoing Safeguarding training as have all helpers for groups. Similarly, PVGS for people involved in work in this area are either completed or in the process of being so. The Safeguarding cordInatOr and panel are V11 established, meeting as required thmughout the year and providing help and support. Reports from the Safeguarding committee are prepared and presented to the Kirk Session at each Kirk Session meeting. Members of the congregation indivhlually continue to support the work of 'Seed for Lrfe Feed for life,, the f¢XUS of whith has now moved to education and the support of students to attend university. The Church offi continues to pr¢dU a t¥vo monthly newsletter The Link,, which is distributed widely throughout the congregation. Our publicity officer assists in the promotion of Netherlom through our website, social media presence and noti boards as well as covering our licensing commitrnents. Netherlom continues to support fair trade using fair trade items for refreshments at gatherings. Fair trade Easter eggs were purchased again this year for the three local schools. Messy Easter Trail corrtinues to b8 run. helping towards telling the Easter story. Advent calendars were also purchased again last Christmas for the three local schools. Although fair trade stalls are not being run now, Netherlom continues to rais8 awareness of fairtrade where possible. The congregation continues to foster dose links between the church and wider
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024 - 31st December 2024 The congregation continues to foster cbse links belween the churth and the wider community, in all villages and areas acT05S Nthrtom. Achievements and Perfomiance a) All age worship is enGouraged across the congregation. b) The cafe style church that meets in Craignish Hall has seen an increase in numbers, which is encouraging. Messy Churth also through Gonsults"ng knryth parents and changing times has seen an increase. ) In 2024 an Easter Trail was hetd in An Cala Garden on Sell. and was a huge success. We plan to re1 this in 2025. d) A Longest Night semce bva$ led by Rev Trudi Neon in advent this year, a hybrid service which was very well receNed. This is planned to be repeated in 2025. e) The work on the anr tmjilding in Kilimelfoid has now started. This viill bring a new meeting *eanoiletsftea & coffee makirwj facilities for all in Nethertom. Flnancial Review The principal source of income for the year ending 31st Dewber 2024 was weekly offerings which have shovm a decrease of 9.5% ent over 2023. There is no obvious reason for the decrease though it may be in part due to reduction in services at each individual worship space. There has teen no signsficant In¢aSe in the number of donotB giving by standing order or re9iSt8rirwJ for Gtft AKI. There have been no significant fundraising adivities other than the restricted funds for the annex projecte at the Kilmellord church building. As a resutt, expenditure in 2024 was more than double income. If this trénd ontinues the corvJregation may be insolvent in less than two years. Reserves Policy. It is the Trustees, policy to hokl reserves of approximatety £6000. This represents approximately two months. expenditure. Statement of Trustees R85ponsibFlities The mémbers of the Kirk Session must prepare financial statements which give sufficient detall to enable an appre¢iation of the transactions of the Church during the finanaal year. The members of the Kirk Session are responsib for keepi proper accounting records which, on request, must reflect the financial posftion of the Church at thal time. This must ke done to ensure that the financial statements CoMY with the Charities and TTUStee Investment (Scotlandl Act 2C¥J5, the Charities Accounts (S¢>)tland) 2( and th8
Nethedorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024- 31st Dember 2024 Regulations Anent Congregational Finan appr(Ned by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevents'on andlor detection of fraud and other irregulafitios. Approved by tFKg Trustees and signed on their behalf by Fiona Crui¢kshanks- Session Clerk Date '.
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1 st January 2024 - 31 st December 2024 Receipts and payments Accounts at 31st December 2024 Unrestricted Restricted 2024 2023 Receipts Voluntary income 16,613 16,613 17,979 Annexe account 57,303 57,303 56,317 Central fabri¢ fund 200 200 8,784 Kilbrandon windows fund 73 73 Legacies 2,000 25,OCrf) 27.000 Activities generating funds Reoipts from charitable acttvities 200 200 762 1,311 1.311 1,976 Investment income 939 Transfer of accounts from Craignish and Kilmelford 41,424 Transfer of funds held by Kilbrandon and Kilchattan 23,363 Total income 20,397 82.303 102,700 151,544 Unrestricted Restricted 2024 2023 Payments Cost of generating funds 2,641 Charltable acttvities 6.659 52,659 16,578 Repair of Manse 14,507 Misc 637 Total payments 46.000 6.659 52.659 34,363 Net receiptsl payments -25,603 75,644 50,041 117.181 Transfers Surplusldeficit for year -25.603 75,644 50.041 117,181
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024 - 31st Dernber 2024 Statement of Balances At 31 Decwnber 2024 Unrestricted R8strlctsd Total Funds Funds 2024 Total 2023 Bank and Deposit Balances Bank and Deposit balanS brought forward 63154 54027 117181 23,364 Surplusl(deficit) -25,602 75.644 50,042 93,818 Bank Balances clf 37552 129671 167223 117,182 The accounts were approved by the lQrk Session on For and on behalf of the Kirk Session Session Clerk Interim Treasurer
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024 - 31st December 2024 Notes lo the accounts 1. Trustse remuneratton and expens88- The minister is a Trustee. Expenses reimbursed directly to Trudi Newton total £1,163. 2. Movemènt In Funds Asat Receipts Payments Transfers Docember 2024 AS at January 2024 Gonoral Funds 63.154 20.397 46.000 37,551 Restricted Funds 54,027 82,303 6,659 129,671 Total Funds 117,181 102,700 52,659 167,222 3a Analysis of Voluntary Income Unrestricted Restri¢tsd 2024 funds funds total 2023 total Freewill & Open Plate Fair Trade Gift Aided Donations 6,943 304 8,286 1.080 6,943 304 8.286 9,388 58.383 58,185 6,723 57,303 Total 16.613 57,303 73.916 74.296 3b. Activities for Generating Funds Ethical Trade Sale of tea towels 482 300 200 200 Total 200 762 The restricted funds consist of cash depostts held in the Netherlom current account, whid) are to be used for the construction of an annexe at the Kilmelford church building.
Netherlorn (Church of Scotland) RECEIPTS AND PAYMENTS ACCOUNTS 1 st January 2024 - 31st Dember 2024 4. Analysis of payments Unrestricled Funds Restrictod 2024 Total 2023 Total Funds Charitable Activities Annexe 6.659 6,659 Fabric R8pairs 1.811 1,811 14,652 Insuran & Fire Inspeth'on 3.804 3,804 4,150 Giving to Grow 13.960 13,960 Minister expenses 11.112 11,112 818 Ministry Expenses 4.260 4,260 3,545 Sundry 350 350 637 Presbytery Dues 626 626 Pulprt Supply 200 200 2,270 Intemet 523 523 478 Water Supply Eledricty Supply 8.626 8,626 4,140 Youth Activities 634 634 187 46.IXIO 6,659 52,659 31,722 5. Ministerfs Stipend All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers, stipends and employels contributions for national insurance, pension and housing loan fund. Ministers, stipends are paid in accordan with the national stipend scale, which is related to years of servi. As of 2024 the minimum stipend was £31,642 and the MamuM stipend (in the frfth and subsequent years) £38,884. The figures shown of £11,112 for minister exFenses (Table 4 Analysis of Payments) covers such items as Coun1 tax on Manse, relocation expenses and travelling expenses. 10
Netherlom (Church of Scotland} RECEIPTS AND PAYMENTS ACCOUNTS 1st January 2024 - 31st December 2024 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CONSOLIDATED FABRIC FUND CAPITAL ACCOUNT Credit Balance at 31" December £185,341.29 £79,945.42 CONSOLIDATED FABRIC FUND REVENUE ACCOUNT Credit Balance at 31st December £35.224.47 £28,456.55
Inde endeot ExamiDer'5 Re rttstheTnknof Kilninver & Kiltn¢lford P8r¥sh hureh E report on the accounts for the )'car end¢d 31 DeccmFrr 2¢r24 Respective resptsnsibititi¢g of tru$tees and eumiD¢r The charity's truslees ar¢ Te4nSible for the preiyaratAOn of the a{)nts in accordan wÉth the terffl5 of the Charities and Tn]stee Investhient (Scotland) Aci ?(K15 and the Chartties Accounts {Scodatxl) Regulatton$ 2006. Th¢ Chity'S tnlste comsidcr that the audit EequtremenÉ of Regul&ign 10(IMa) th (cl ofthe Accoulli$ R¢gulatiODS does noi applv. It is my reSnsibIlity 10 examine the aecounis 85 rwÉred unth Section 44{IKc) of the Act and to se whether particular rnatteA3 have corne to my attention. Basis of the ittdepeDdth¢ esmiD¢Ps report My exalnination was caTried out in )rdance with R¢gulation I l of Cbarities Accoullts (Scot18nd) Regulations 2(K16. An ¢xamination includes a review of the a(xx)untiDg records kept by the charity attd a comparison of tbe XCOUDts pres¢ntcd wÉth those rOrth. It also iwludes ¢onsideration of any unusua] it¢n)s or disclosures in the &ceoEmt& and seeking explanattotts from you as tnLStees Concerni[ any such mattets. The procedures ldertaken do not pmvide all the evidence that would k requird ill aD al1( and nsequ¢ntly I do not express an ajIt Opinio on the view given by the Indepdent uamiDeWs $ttemeDt (i) which gives me re450nable cause to lieve thaL in aDy nItri ttspe¢ the r<4uirem to keep accounting records in acc¢)rthnc¢ Wilh Section 44(IX&) of 2(M)5 Act ReguIation 4 of the 2[ Accounts. Regulatior. and to prepare aLunts wtiicb &¢ord wlth the ountig records and comply with Regulation 8 of rhe 2006 AccoLtttts Regul*ions have noi beeo met; or (2) to which: ID my opinioffj attcntion should IK dtawn in order to enable a prow understanding orth¢ accounts to be r¢hed. Jean Atnsley. CA Ainsley Smith & Co Cljartered Ac¢ouTKanis 21 Argyll Squarc Argyll PA34 4AT