The Chureh of Scotland Campbeltown Parish Church RECEIPTS AND PAYMENTS ACCOUNTS for the year ended 31 December 2024 congrega lio: 191263 Clwlty ND: SCiM)2493
Campbeltown Parish Chureh Reference xnd Administrative Informatlon Cbarity Name". Canybeliown Parish Church Chatiiy Re8istraÈion NumiYr. SC(K)2493 Congr¢88tion Rcfcrcncc No: Contsa Address: TrusteL¥ Th¢ iruiitces of Campbeltown P8rish Church comprise tts Minisicr and Kirk Se&sion. which includes a118Ctive elders. Those who ser¥cd a6 ¢nle¢S at any lime Irom l January 2024 until th¢ dal¢ on which thesc rtttancial slatcmcnt5 w¢r¢ SigTre w¢r¢ 88 follows:. Prlneipal offlebe•re Minister Session Clerk Turer IDdepeDdent exajniner Baoken 19 Longrow Campb¢lti>wn PA28 61S l of 11
Campbeltown Parish Chureh Trusttts, Annull Rert for the year ended 31 December 2024 Structure, Governance and Management GovernlD% Docllmettt The Church is administered in accordance with th¢ wms of the Dl of Constitution (Uthitsry Fomk). Recryltment and AppOkntmeI tsf Trnste M¢rnbers of Ehe Kirk Session are the chafity irustecs. Th¢ Kirk s¢1n m¢mbeT5 thc eldcr5 of the Church and ar¢ choset) from those m¢mbcrs of th¢ church who are considered to have the approprie gifts and skil]s. The minisier. who is a member of the Kirk Session. is elected by th¢ wn8r¢gation and by Presbytery. OrggDlJgthnl Struetsre The Kirk Session, which meets * least six tim a Ir4r. js respoi]STble for 211 mattets relating to the managernent of the chuTch. with c¢rtain rcsponsibilitte5 being dele8ated io eommittees or workit)g gmups where appropriate. The Kirk Session is also responsible for spiritual affairs With th¢ church. Soutb Kintyre Parlsb Campbeliowo Parisb Church is formAlly linked with the congregations of South¢nd (SC¢MM5841 aDd Saddell & C8rradole {SC0026091 with Rev Steven Sass being MinLSr of all thrce South Kinl5re' parishes. Objectlves Dd Adivltle$ The Church of ScotLind is TriTJiwian in doctrine. R¢fonned in tsadition and Presbjterian in polity. It exRsts to glorify (iod and io Work for the advanLement of Chrisr's Ki#gdom thn)ugh¢)ut th¢ world. As a n41ional Chur¢b, it acknowledges a distinctive call and duty to bn'ng the OTdinanc¢s of r¢lipon to the people in every parish of S¢oiland th)u1 a trritorial ministry. It co44)erate5 with other Churches in Wdfiouip crumeT>ical b(Klies in k"otlaTMI and beThJ. Worship services tre heid in Campbeltown Parish Church every Sunday and most of these services we loj by the Minister or Parish As5iStant. Regutar seryices ftir parish fimerals. Weddin and baptisms are also held alld ComrnuniotL is celebrated twice annually. A weekly prnyer group meets at the busitiess premises of one of OUT eld¢tS part vf our outrea¥h into the broader ¢omrnuDity. The Triple C Ifornierly Sunday Sch1), Tiny Tots, Badmillton and Mens. Bowling Clubs all frm an inte1 part of the chur¢h and ¢ommuDity life. 2ofll
Campbeltown Parish Chur¢h Trusttts, Annual Report for tb¢ year ended 31 December 2024 (¢ofttinue41) AchlevemeDt5 and Performaoee Our Patish A8&istsni Me8hann Hall. who joined us in Febnwy 2024, also covers the South Kintyre, parithes. Mcghann has fittcd in very well and Ihe value of her Tninhstry is 5ellcvidenL Shc ha8 becn a aL hclp the mÈnsytcr, taking SCrceS thd hclping with funer81s And praiTr ED¢¢tin Hall Lomrnunions in our New Ilall are prowded for Mem1 arc unable to attend th¢ smice5 in thc chutcb. The attendances at these Servi8 in 2024 provided pr(xbf Ihat ihere is a need for them and they have been a special way of itii¢ra¢ting and c4)nnectin8 Wth our members. lkne Ministrr alg) provides Honw Conununions wherc nced¢iL W¢ had Eas and Christmas cnd of iemi s¢rvices in th¢ Lthuh for th¢ primary hOolS in Campb¢ltowm. Th¢5¢ are spe¢ial oc¢&gions whtte we are able w let thc children come and pu¢ on perfomances with readings and songs, while introdu¢ing th¢m io thc CThurch a fricTMlly. infom1 crtvironm¢nL W¢ had vario8 ecurnenical ¢ngements with other ¢hurches in the area throu¥10 the Jtar. Rebly. however. the Easter Friday prayers ai C.ampbeltowTr Cro&8, followed by a prayer walk and s¢rvic¢ al the Episwpal Church w¢re orlv 8ttended and we m&y reconsider bow we bt5t FA5ter with Dther cbuTrbes in th¢ ared M)VIng fotward. Following on from the Acl of Remembronce ai Carnpbeltown War M¢mori41. w¢ had i very w¢ll attkd Remernbrdnce Service in our church with all oiher ChristiHn churLhc¥ in the arc& repsent. has Started 8 ThUth group. JAM {Jesus gnd Me) on a Friday afternoon in th¢ chwch kn1. JAM is well ,IitiiidLd and ihe U8 people enioythls kn'me of fellowship lewning move abo the gospel and ¥Awt it n%ans to t¢ a Ltsnstsan. Financial Review The Receipts and Pa)meni8 Account (pag¢ 6} reveal% an ov¢rnll defJ¢it a¢r(b%s Èll fvnds amouniing to £12.496 12023 '. £26,50¥). orIng the eff¢Lts of transfcT5 b¢ts¥eth funds, the sitser41 futhd deficit was £12,612 (2023 .. £20,720). The RCipL and P4)Th¢nL8 Aon¢ also thows thal total receipts in the amounted to £147.728, £145,120 of which retated to the getter#l fll1. Thig iLLludes members. donatio$ low prirKtpal source of ongoing general income) amounting ro £79,047 {2023. . £61,842), 88 sel out not¢ 3. The donations 8n81)sis {note 31 includes rewvered on (iÈft dOnario amounttng 10 £18.327: this rcl*tes to claims for the last quarter of 2023. the flT51 three quaners of 2024 and the Small Gift Aid Don10$ Scheme for the ar to Mah 2024. The Gift Aid recelvable amount of £2.356 Shown on the 5tstcm¢nt of balan¢¢8 Ipag¢ 71 r¢fer5 to the claim for the fourth quarrerof 2024. Toul ¥enerdl fund cxFtndiiurc of £157.7I2 (2023 £102.249} li+ in Ihc p#yrnenL4 anal51 rx)ie 4 LO the accounts. WhÉle repairs and rnaintenance costs can Vdry quite si8Dilicanily. the vast majoriLy of this exp¢ndiMw¢ is of a ccurring l ongoing n&ture. 3ofl
Campbeltown PYdrl$h Church Trustees, Annual Report for the yer ended 31 De¢¢mber 2024 (ujntinuedj FlnAnclal Revlew (continued) ThC contints¢¥ ia be A Significant imbalaD¢e between on801tt8 general income and exrndittEre. While we do have iubsiantial reservcy available lo cover new proj(xts and any SIlfican1 costs. we should bc aiming Lo COVCT on80ing running ¢05ts Out of annual income. To achievc this. we n£Lxl to th¢ otagoing incom¢ l ¢xp¢ndiwr¢ imbalance; by increasing incorne. reducing Bnd1¢te where&w p)s%iThl¢, w yom¢ ¢rJmbination of bnth. M¢mbeN' donaiiow alone do not Con an>whert netr mtttin8 our ongoing running Cosis whik some memkrs do stve Bencrousty and resularly All¢re86e their olT¢nng6, we would speCt[ullY ask all meothers espec1)Y thos¢ who ve little or nothing OT whosc donations h&vc not incr¢wd for a Ion8 li. to review if wib]E irL their offetin85 towants our ongoing wo. In addition to the balmce5 held wkthin our variow bank deposir (£194,278, 2023 . £206,774k we alxo hold su(ani]81 investmenls with The Church of Scodafvj lttvests)rs TnJsL Ai 31 December 2024. the market Vdlue of these investments, w&s £458.66512023 £444,469). The appxndix to thcsc 0nIS also slM)wg that Thc Lbureh of kotlznd (icnml TnLSt¢es hold fiEnds on ovr bchalf with a market value of £267.563 (2023 ". £60.4081. The i[re$t in these fvnds is mainly as a rnlt of the dis$81 of the forrn¢r Ilighland Parish Church buildirtg #nd is [Urd explaind within 8 tn the #P1X. Reserves Policy li is the TruSeS. policy to bold reserves of approximately six months expenditure iTrcIudll designated fimd At 31 Dernb¢r 2024 we held unttstricted ndS 01£194278 (2023 . £206.7741. Ststemtnt of Trn$tees' Respn$lbllltles The members of th¢ KI Ses6ion must prepttre finath¢i41 ststments whi¢h giv¢ 5uffiricni d¢t&il io enable app[eciati1 of th¢ transactions of the Church during the finenciBI )Ear. The members of th¢ Kirk sl0n are resN)nsible for keeping proper accounting rtLOTds h1¢h. on TeqvesL must refiect the financial position of th¢ Chwch at that time. This muBt be done io ensure that the fwanci&l stsremenis comply with the Chariiies and TNse Invesmient IScotlaDdl Aci 2005, the Charities Accounts Iscotlandl Regutstiorjs 26 the RegulÈlions An¢nt cOngr¢tional Finance prO%'¢d by the Generlll ArnblY of the Chutch of Scodand ia 27. Th¢y also T¢swll5Lblc for safegtsardiug the a55cts of thc Cbwch WKI must wke r¢osonable sr¢ps foi the pr¢vettiion athvor deleLtion of fraud and other irtegularities. Approved by thc Trustets atKI 1È8ttcd on their behalf: S&SSi4+11 L£L'i"k Dxte 13 M8r¢h 2025 4ofl
Independent Eigniiner's Report to the Trnstees of Cgmpbeltown Parish Church I report on the accounts of the chaTity for the year endol 31 December 2024 which are set out on pages 6 to 10. Re8PKtFv¢ r¢spotsilbllId of trustees and ezAmlb The charity's truste¢5 are responsible for ihe preparaiion of the COUnts in ordanCe with th¢ tenns of the Chariues and TrL(e£ InY¢s(m¢nl (Sco(IAndl Aci 2(M)5 and the Chariiies AccounLS {Scotland) Regulations 2006. The charity Irustc¢s consid¢r ihat the audit requiremenl of Regul*iots I1} (d) of the A¢¢ourtts R¢8u5artong { not apply. It is my rcsp)nsibility lo cxaminc thc accounts 03 r¥)4uir¢d under tIOn 4411) (¢} of th¢ A¢t aftd to ststc wh¢tb¢r Wicular mairers have come io my atteniion. B•sls of Independenl eMmlBer's ststsmeDt An examination is carri¢d out in &ecoftlance with Regulation I l of the Chariiies Accounts (Scotlond} Re8ulatiortS 2(M16. An examinaiion includes a r¢view of the a¢countr"n8 record8 kept by th¢ charity and a comparison of the acwunts presented with those records. li also incIeS CO]dertiOn of any unusual items or disclosures in the accounts. and seeks explanation8 from trustc¢s ¢0£m1g 4ny such rntteys. Th¢ pro¢edures undertaken do Tt provide all the evidence that would be rlTed in an a11[ and cowueDtly I Ik) not expre&8 an audii opinion on the view given by the xcounts. lttdependent examlner's statement in the cowse of examttiation. no m&tter ha8 come to my attention which VeS reosonable cause to believe that in any material Te5pect the requIrents.. io keep accvuniing r¢cor(5s in a¢w[dat with Secti(bD 44 (I X8) of the 2005 Arl and ReBulalion 4 of Ihe 2iJ)6 A¢tS Regulations, and • io pr¢p8re accounts which attord with the accounting records and lY with Re8ulation 9 of the 2(K Ac¢(wnts Regulations have not been meL or to which. in my opinion. attention should b¢ drnwn ID ordcr lo effjgblc a propEr underst¥nding ol the accounts Nall 14 March 2025 5ofll
Campbeltown Parfish Church Receipts and Pydyments Account Year ended 31 December 2024 Cemer*l Dwlgn•ied Fun FuAd Totsi 21124 2024 ZfJ24 2023 Recelpts Note Donatio 78.780 11,396 267 79.IH7 11.396 61.842 10.(NK) 8acic5 Acttvilies for General FuEwJ5 Bank & Deposit int¢rcst 7.758 l R,444 116,378 7.758 18,444 116,645 3.136 17.R45 92,823 267 Rental ofpremise8 Sale of property Grant5 17.4 17,408 14,452 32.843 5,494 ReLe]pts Getml Trysters Weddlljgs & funera Oiher itft Total Recelpt5 7&968 1.741 2.608 1.781 147.728 5.881 226,37X 145.120 Payments Costs of generaling ljrwjs 122 225 157,510 2.492 I60,)2 249.801 2,860 252.886 Go%'ernBnce cOS Totsl Payments 157.732 2.492 I).224 (Deficit) l Jurplus for the year 112,6121 (12,4961 6ofll
Campbeltown PArR5h Church Statement of Balances At 31 December 2024 Fu•d 2•24 FuBds 2024 T•thl 2024 T•¥1 2923 Bank & Dep051t Bal(¢5 167J59 39.415 206.774 233282 MoveDt In ye•r: Defi¢iii' Uyear {12,6I2) {26) {31 & dewisit bIr ¢4rri¢d forud ISS.047 194278 2(kn,774 IDvestnnts t hmrket vlue Ic&K%i £353.7.14) 458.665 458.665 Afjsets Ciit) Ahfj wivabk Li¢¥J PiaLworworsb1 GrnN lYb 2J56 807 2J56 The accounts w¢re approved by the Kirk Session on 13 March 2025 and signed on its b¢half by.. .Session Clerk Tm$¥rer 7ofll
CaDwbeltown Parlsh Church Notes to the Accounts for the year ended 31 De¢ember 2024 I TTUStee R¢mn¢ratlon xAd Relatcd I'} I'r¥n5YLIiuns ccived paynKnts tothlling £1 J70 scr%'ic¥5 fiiidLfid to Ilii iCIIILpfi:' 2 Movellnts Idl iftrt6trletedl AtJJ A131 Dt¢ 167.359 145.120 157.732 1$5.047 DesiR#ttd ffiJAdJ Fll&ic flllld IlJnbrtun Club FrKJx&h4) Guild fu Mw's BtyTrlis)gClub TinyTLrts fiNKi TrylE C TotAI rThd$ 31.872 959 31.U72 1.109 1.074 774 (1501 1.755 2,463 1.75.% 333 360 {1501 934 1.0?9 370 160.224 ?ikS.774 147.728 19¢.!78 Fury of FwDds Gene fvthd." fordayto thy(ftt8ticMofthe (avth I)esignB1 Club.. knthEclllbs On7¢15110ll Fiiwthhip Guitd ftywj.. th¢ (Trfth¢ Fr¥bhiP Giyld Dtsipuiat m. Iktrling Clbb.. ftythe ¢lth'x OnyAg0PUl Ik¥ip4I Tiny I'w fimd: fr¢ th¢ op10fT7nYTrtS (farndy Mth& T(¥UaGTtwl Triplc C fiThS.. ft¢the c(TripleC 1ftynY Sw¥JayS¢l4yAI 3 ADalvsh of Donmt10#5 Cenl nd Totsl Tty 2•Z4 2624 2024 WFO s¢h 11Q1ft Aidl Gifi AidDowlioTrs lQ159 34,820 lil.J27 13.635 10.159 34J20 18J27 13135 2.IU6 79.047 11.929 29.960 5.619 14203 TuRcVctOIOll Gth AMI ditw0ffalnBS{Q) Piatel ?8.7¥0 267 61.942 8ofll
Campbeltown Parish Church Noley to the Aceounts for the y¢2r ended 31 De¢¢mb¢r 2024 {¢ontinued) 4 Antysl8 of P8ymEnts Toil T•lal 2024 1024 2014 Coyts of Keneradni futhds 122 225 Charftble etIdeS i. 51.9Q4 54,936 2.1.16 Prr5b)aydtt 4,IM9 71 4.049 Ps&sl5m exp•J5es & pulpt supply Staff ¢ts5ts Fabnc repaiTS & rniinE£ninct 15.982 45.818 5.IKJ2 15.982 45.818 5.IYJ2 15.764 11 1.071 C•uKil Tax Heaiand li8hi Tclwhone 15.893 727 15.893 727 19.521 585 7.649 351 2.293 330 731 7.979 1,082 2393 10,508 57$ 3.257 574 4.117 Clcaning & eringsuPpli Priwin& gtio41 Adv¢rtiYill8 LI110n$ & pre1¢$ 360 1.071 3.926 160.12 249.801 Governance cwt5 cxaminer s fee )Yxrl 5 Minlster's Stlpend All Church of Scotland congre¥8tions cDlltribut¢ to the National Stipend Fund which b¢5 the costs of all mtttisk siipends and emplo)re5 contributions for national insurance. pension ond hO1g and loan fund. Minisier5' siipeDd5 are paid in accordancc wtth thc national stip¢nd scalb which is related to prs of service. For the ar und¢r r¢vi¢w. the minimum stipend w&s £31.642 and the maximum slild (in fifth and subsequeDt wl w&$ £38.884. 6 Stff costs 15.982 14.924 15.Y%2 15.764 Campbeltown Parish Church dir¢rtly ¢mplw a halkkeeper and eleaner. tr)ih on a pan-tFme bLsis. We also engage the service5 of four organists and a groutmlstnatt. The costs of all of these are ineliKled above. 9ofll
C*mpbeltown Parlsh Church Noteg to the Aeeounts for the year ended 31 Decenther 2024 (CODtillued) 7 Volunteers In common with all congrewions of The Church of Scotlan& the c¢)ngregati¢)n benefits from the ¢ontrttMMion made by volunteers who willÉn¥ly give their time and tslents for the benefit of the ChuTEh. The are&s of congrewdlioDal life which rely ot) rhe contribution of volunt¢¢rs are many and Vari and mu¢h of the ¥tivity would unabl¢ to ¢ontsnu¢ were li noi for the commitmeni shown. 2•23 8 Colkcti0115 for Thlrd Partles sh(v P(w>" 5oxJand M(¥Jcrntorf& Cball¢ll8r 676 243 Y67 IOof11
Cydmpbeltown Parish Churcb Year ended 31 December 2024 APPENDIX Funds held on behlf of the C•)#ye8tton by The Chtyr¢b of S¢otlnd Gener#1 Trwtees 2024 2023 Consolld•ted F•brl¢ Futtd- capltsi ¢¢owit B2iAnce at 31 December- cost 51J73 Balance at 31 December- tnarket value 258.946 57204 Consolidated Fbrie Fund- revenue ccouDt Balan¢¢ 31 D¢c¢mber 8.617 J304 2024 nJm'cmeDts During 2024, thc mairj transaction rcncctcd in thc above accounts was the distMMI (for £230.IXK)) of thc fOrnr Highland Parish Church building. After legal fe¢s and other ¢osts &S50¢iat wilh thc sale and a l(PA Icvy by The Gencrnl Truslccs. the nct amount transfcrred io ihe Capitsl Account for th¢ ¢ongrcgaiion's fulurc w&$ L200,738. Oth¢r transactions in th¢ R¢vcTr Account conwrisc int¢rcst inco* 1£5.259). divid¢nd income (£528) and central suppon costs {£374). 11 of11