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 ¢n￿le¢S at any lime Irom l January 2024 until th¢ dal¢ on which thesc rtttancial
slatcmcnt5 w¢r¢ SigTre￿ w¢r¢ 88 follows:.
Prlneipal offle￿be•re
Minister
Session Clerk
T￿urer
IDdepeDdent exajniner
Baoken
19 Longrow
Campb¢lti>wn
PA28 61S
l of 11

Campbeltown Parish Chureh
Trusttts, Annull Re￿rt 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 AppOkntme￿I tsf Trnste
M¢rnbers of Ehe Kirk Session are the chafity irustecs. Th¢ Kirk s¢￿1￿n m¢mbeT5 thc eldcr5 of the Church and ar¢
choset) from those m¢mbcrs of th¢ church who are considered to have the appropri*e gifts and skil]s. The minisier.
who is a member of the Kirk Session. is elected by th¢ wn8r¢gation and by Presbytery.
OrggDlJgthn*l 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 MinLS*r 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￿)u￿1 a trritorial ministry. It co44)erate5 with other Churches in Wdfiouip crumeT>ical b(Klies in k"otlaTMI and be￿ThJ.
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 Sch￿1), Tiny Tots, Badmillton and Mens. Bowling Clubs all frm an inte￿1 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 SCr￿￿ceS 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 Servi￿8 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¢ Lthu￿h 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. infom￿1 crtvironm¢nL
W¢ had vario￿8 ecurnenical ¢n￿gements with other ¢hurches in the area throu¥10￿ the Jtar. Re￿bly. 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 att￿kd
Remernbrdnce Service in our church with all oiher ChristiHn churLhc¥ in the arc& rep￿sent￿.
has Started 8 ￿ThUth group. JAM {Jesus gnd Me) on a Friday afternoon in th¢ chwch kn￿1. JAM is well
,IitiiidLd and ihe ￿U￿8 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 R￿CipL￿ and P4)Th¢nL8 A￿o￿n¢ 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 Don￿10￿$ Scheme for the
ar to Ma￿h 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 anal5￿1￿ 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$h Church
Trustees, Annual Report for the ye*r ended 31 De¢¢mber 2024 (ujntinuedj
FlnAnclal Revlew (continued)
ThC￿ contints¢¥ ia be A Significant imbalaD¢e between on801tt8 general income and exr*ndittEre. While we do have
iubsiantial reservcy available lo cover new proj(xts and any SI￿lfican1 costs. we should bc aiming Lo COVCT
on80ing running ¢05ts Out of annual income. To achievc this. we n£Lxl to th¢ otagoing incom¢ l ¢xp¢ndiwr¢
imbalance; by increasing incorne. reducing B￿nd1¢￿te where&w p)s%iThl¢, w yom¢ ¢rJmbination of bnth. M¢mbeN'
donaiiow alone do not Con￿ an>whert netr mtttin8 our ongoing running Cosis whik some memkrs do stve
Bencrousty and resularly All¢re86e their olT¢nng6, we would ￿speCt[ullY ask all meothers espec￿1)Y thos¢ who ￿ve
little or nothing OT whosc donations h&vc not incr¢wd for a Ion8 li￿￿. to review if wib]E i￿rL￿ their
offetin85 towants our ongoing wo￿.
In addition to the balmce5 held wkthin our variow bank deposir (£194,278, 2023 . £206,774k we alxo
hold su￿(ani]81 investmenls with The Church of Scodafvj lttvests)rs TnJsL Ai 31 December 2024. the market Vdlue of
these investments, w&s £458.66512023 £444,469).
The appxndix to thcsc ￿0￿nIS also slM)wg that Thc Lbureh of kotlznd (icnml TnLSt¢es hold fiEnds on ovr bchalf
with a market value of £267.563 (2023 ". £60.4081. The i[￿re￿$t in these fvnds is mainly as a rnlt of the dis￿$81 of
the forrn¢r Ilighland Parish Church buildirtg #nd is [Urd￿ explaind within 8 tn the #P￿1X.
Reserves Policy
li is the TruS￿eS. policy to bold reserves of approximately six months expenditure iTrcIudll￿ designated fimd* At 31
D￿ernb¢r 2024 we held unttstricted ￿ndS 01£194278 (2023 . £206.7741.
Ststemtnt of Trn$tees' Respn$lbllltles
The members of th¢ KI￿ Ses6ion must prepttre finath¢i41 ststments whi¢h giv¢ 5uffiricni d¢t&il io enable
app[eciati￿1 of th¢ transactions of the Church during the finenciBI )Ear. The members of th¢ Kirk s￿l0n 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 TNs*e
Invesmient IScotlaDdl Aci 2005, the Charities Accounts Iscotlandl Regutstiorjs 2￿6 the RegulÈlions An¢nt
cOngr¢￿tional Finance ￿prO%'¢d by the Generlll A￿rnblY of the Chutch of Scodand ia 2￿7. 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 I￿1} (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 incI￿￿eS CO￿]der￿tiOn of any unusual items or disclosures in the
accounts. and seeks explanation8 from trustc¢s ¢0￿£m1￿g 4ny such rntteys. Th¢ pro¢edures undertaken do
T￿t provide all the evidence that would be r￿￿lTed in an a￿11[ 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 requIren￿ts..
io keep accvuniing r¢cor(5s in a¢w[da￿t 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 it￿￿ft
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 cO￿S
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
MoveD￿￿t In ye•r:
Defi¢iii' U*year
{12,6I2)
{26￿)
{3￿1
& dewisit bI￿r
¢4rri¢d for*ud
ISS.047
194278
2(kn,774
IDvestn*nts *t hmrket v*lue
Ic&K%i £353.7.14)
458.665
458.665
Afjsets
Ciit) Ahfj wivabk
Li￿¢¥J PiaLworworsb￿1 GrnN ￿lY￿b￿
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 Movell*nts
Idl iftrt6trletedl
AtJJ*
A131 Dt¢
167.359
145.120
157.732
1$5.047
DesiR#*ttd ffiJAdJ
Fll&ic flllld
Il*Jnbrtun Club
FrKJx&h4) Guild fu
Mw's BtyTrlis)gClub
TinyTLrts fiNKi
TrylE C
TotAI r￿Thd$
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 On￿7￿￿¢15110ll
Fiiwthhip Guitd ftywj.. ￿th¢ (Trfth¢ Fr￿¥bhiP Giyld
Dtsipuiat m￿.* Iktrling Clbb.. ftythe ¢lth'x Ony￿Ag0PU￿l
Ik¥ip4￿I Tiny I'w fimd: fr¢ th¢ op￿1￿￿0fT7nYTrtS (farndy Mth& T(¥UaGTtwl
Triplc C fiThS.. ft¢the c(TripleC 1ftyn￿Y Sw¥JayS¢l4yAI
3 ADalvsh of Donmt10#5
Ce*nl
nd
Totsl
Tty
2•Z4
2624
2024
WFO s¢h￿ 11￿Q1ft Aidl
Gifi AidDowlioTrs
lQ159
34,820
lil.J27
13.635
10.159
34J20
18J27
131*35
2.IU6
79.047
11.929
29.960
5.619
14203
TuRc￿VctOIOll 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 An*tysl8 of P8ymEnts
Toi*l
T•lal
2024
1024
2014
Coyts of Keneradni futhds
122
225
Charft*ble *etI￿deS
i.
51.9Q4
54,936
2.1.16
Prr5b)*aydtt
4,IM9
71
4.049
P￿s￿&s￿l5￿m exp•J5es
& pulp*t 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& g￿tio￿4￿1
Adv¢rtiYill8
LI￿110n$ & pre￿￿1¢￿$
360
1.071
3.926
160.1￿2
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 hO￿￿1￿g 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 sli￿ld (in fifth and subsequeDt wl w&$ £38.884.
6 St*ff 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 beh*lf of the C•)#ye8*tton by The Chtyr¢b of S¢otl*nd 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 F*brie 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
fOrn￿r 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