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 De￿rnber 2024

Netherlorn (Church of Scotland)
RECEIPTS AND PAYMENTS ACcOU￿s
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 # De￿rnber 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 Y￿￿hIp 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 cong￿gatIon 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 De￿rnber 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 c￿ordInatOr and panel are V￿11 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 re￿1 this in 2025.
d) A Longest Night semce bva$ led by Rev Trudi Ne￿on 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% ￿e￿nt 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 CoM￿Y 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 De￿mber 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 De￿rnber 2024
Statement of Balances At 31 Decwnber 2024
Unrestricted R8strlctsd Total
Funds
Funds
2024
Total
2023
Bank and Deposit Balances
Bank and Deposit balan￿S 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 De￿mber 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 Ma￿muM 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 Coun￿1 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$tees and eumiD¢r
The charity's truslees ar¢ Te4￿nSible for the preiyaratAOn of the a￿{)￿nts in accordan￿ wÉth the terffl5 of the
Charities and Tn]stee Investhient (Scotland) Aci ?(K15 and the Chartties Accounts {Scodatxl) Regulatton$
2006. Th¢ Ch￿ity'S tnlste￿ comsidcr that the audit EequtremenÉ of Regul&ign 10(IMa) th (cl ofthe Accoulli$
R¢gulatiODS does noi applv. It is my reS￿nsibIlity 10 examine the aecounis 85 rwÉred unth Section
44{IKc) of the Act and to s￿e whether particular rnatteA3 have corne to my attention.
Basis of the ittdepeDdth¢ es*miD¢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 r￿Orth. 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 l￿dertaken do not pmvide all the evidence that would k requird ill aD al￿1( and
nsequ¢ntly I do not express an a￿jIt Opinio￿ on the view given by the
Indep￿dent uamiDeWs $t*temeDt
(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 aL￿unts wtiicb &¢ord wlth the ￿ounti￿g 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