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2024-12-31-accounts

OSL Mid Kint rL and Gi ChurLh of SLI)tland Scotlish Charit!. Rcg. No. SL"OU?567 Congiregjalional No 191 *64 CL)ni<lLI AddrLSS { )IIiLI F4LafLPi .1 rcii%ufLr IndL 'iidLnl l..XdminL'r ￿￿k￿r5 ljank ol- SLoiland Lid

Mid Kint)'re and Gigjha ( Church ot" Scotland ) .1 ru%lLLS Annual RLPOrt l'ear cndcd 31 Ik"cembcr ?0 SiruLlurL. G()i'irnaiiLi and N.lanabiL'lliLnl tioi'¢rnin Di)Lumcnt 'FhL C'hurLh is administerL.d in aLLI)rdanLL" M iih ihL lenns cifthi I k"Lxl ol'C'Dn%iiiuliiXI RL'¢ruiimeni and Ilppoinlmeni ol Trusiees MLmbLf8 ()1" IhL Kirk SLSSii)n arL ihL LharilN' IruslLes. I'hl kiTk %¢ssion mLmbers are thL LldL'rs ol" IhL C hurLh and ￿L. Lhosen Irom Ihose menik.rs i)t' thL" C'hurLh ii'hc) drL Li)nsiclL'fL'cI ii) L. Ihc dppri)pnaiL gyills and %kill%. "I"he ii)inislLr. li hi) is a mL'nik.r ol- thL Kirk %Ls5i()n. 15 LILLILd b) IhL LC)n¥JrLgaiii)n and inJuLILd bN IIIL PrL%b! iLri. Or Tanisaiional Siru¢iurc 'l-h¥ Kirk S¢%s11)ii 1% Lhaircd by Ihr %1ini%lLI and mLI"1s 1)n a rcgjular hasis. "I"hL Kirk. SLssion is rLSPi)nsiblc ti)r ihe spiritual affairs i)l- Ihe C-hurLh i%LII all niallLr relaied lo linanLe. "IberL' is a small Pro￿n1' LC)mmilleL dPFX)iniLd i(I dLdl M'iili dll pr4)rKnN maiiLr%. Ob'eciii'es and ..ILIiI'ilies I"hc C'hurch ill. SLI)Iland is 'lrinitarian in diKlrinL'. rel()rinLd in Iradili()n and PrLtshi liriaii iii PL)Iii! li L'KiS15 lil bli)ri li C&iid JI)d to i%iirk tor IIIL adi anLLn)L'nl nl. L hri%l's Kingdi)m Ihroughoui ihe i%'orld_ As a nalional C'hurLh. Il aLKno￿ ILdgL'% dislinLIii'i Lall Jiid dul! l() bringi IhL i)rdinanLLS ul. rLlibTrllll) lo il)L' Pi'ibpIL iii pari%h i)I' %coilJiiJ ihraugli a l¥rriti)rial minislTr. li LU-OPLralLS 11 Ith i'arious eLumL"niial b(7diL% in SLciildnd and IK'I ond. AchiL'Trcmenls Jnd PLrloniiancc AIIL'r ihe unic)n in O•.3 ol- IhL lour Lun¥iLgvaiions.ol- Liibha and I'ar41. IKill¢an &- kilLhL'n/.ie. KilialmonLII. and Si BrL'ndan s. Skipness and the link i¥iih .1 irlk'rl drnl Kilbi'm. ?11_4 priii'ed i(> be a milre seiiled }eJrdnd ii'()rk ￿'d4 dcini Iii coll￿}11(JaIL thL LhangL% TllddL in Joint ri'icLS and aLli1'iliL￿ LoniinuL io ￿K.￿ plaLe durin¥1 ihe i'Lar. 'l-he churih has bcL"n hLai ilv dirx-ndenl i)n IoLuni preaLhers durinbp thi ! Lar £)iid ihis has pl<lLLd A rL"SlriLlii)n ()I' Ihl IrLqULllLN' ol- SL I'l li. been leLI bi. mL'InbL'rs th¥n1511i L's. mLmhLr% .%L'L'k iii %ifLngyihL'n ihl illili)11 I'.Js niaii! IdL'as giiiing loriiarJ J

Mid Kintyre and Gigha { Church of SLOtland ) -rru%lcLS Ai)iiiial IILPi?fl IL()nl'd Yiar Lnd¢d i I l)CLinibL'r ?0?4 FinanLial R¢iiLM' 'hL c'hiirch hii s iiianagLd li) iiiecl ils liiiaiiL ial coniiniliiii111s duriiigp IhL' s'L'41r. ,11 I mL'mher% liJi'i' Lc)IitinuLd ihLir 5UPPOrt hLsi ihL!' L()uld. ' uiid iai%iiigi aLlii'iliL.% hai'e L()nlinued dnJ hdK't hL'en d u4L lul TllL<in% ill- hriiigJin&i jIi ddi11￿nal IiiOlllL% lo help niLLI ri%iiigJ L()51.% 41nd rLpairs. In ihL L)pinii)n i)l- Ihe TruslLLS IhL LongJrLgiaiiiin 15 tinanciall!. SU5tainablL li)r Ihe nehr liilurL". RLserK'L's Poli¢).. It is IhL' TrusiLL% P()IiLN" lo hi)Id rL'%LfK'L'% ()l- %ii"Lral mi)nih% LIPvndilurL' inLludin desigbiic11ed Iiii)Ll%. Ill ihi % Lar iiid Ilie C'hurLlI liJd rL.%lriLIL.d l iit)ds i)1. £ 41)47141nil IinrL%lriLlcd liinil% ()l- £. (14?17.1. lind tol&111iiigi £ 484711? ri lii.ld bj- Ihl (iLnLral 'I'ru%lL'L% un bL.hall- ()I' the Li)ngiregFalion al ihL i lar end. IdlL'ni<nl iil-'I rii%lLI'% RestK)n%ibi lilies -hL' mLmbL'rs ol- Ihl Kirk SLssion niusl prL'parL linancial NlalLmLnts ihai giiiL %iII'IILiLnl dLtail i() LndblL an dpprLL lJtii)ii i)I' IhL IransdLIi()i)% i)I' Ihe ('hurLh diiring IIK. l iiianLial N"Lar. I'hL niLnibLr% iTrl' IhL Kirk %L%%lI)n rLS1I(iii%iblL l()r kLLPili¥ prts￿r LLIILiniingi rL'ciird% Ilial. i)ii rLqIILs1. iiiusl I'LIIL'LI IhL I ii)Jl)LILiI pii%ilii)ii i)l- Ilii ('IiiirLh i ihal limL. liiN iiiusl he di)nL (I) L'n%urL Ihcil Ihl linani Iiil %1411Liminl% Ll)iiipli' li ith Ili¢. C"liariiii's iiiid I'rii%teL% Iii¥'L%IIiiLnl l %iiiilaiidl .LiL[ lllli ilil L'liariliL% ALLITrLillts I l %i()ilJnd I IIL&iuldli()n% ?1111(I dnil IhL RL'giiilcilii)n% ilnLnl ( iii)LifLg'(1liiin4111. IllJllLI ai)prui'Ld b%. Illl. (iLIILI'al il%bLinbls' of thL L'liurLli ol- %L4111aiid iii ?0117. 1 IILN. ari &ili rL%p()11siblL l()r %¢ilL¥Liardiiig' IIIL aSSL'ls ol- IhL C'liurLh &ind Inusl lake rLa%l)iiabli sli'p l()r IhL pfL'I'Lniii)n ¢ind,'iir dclLLli()n ol" Iri1Lid c)n(l (biher irrLg'iilc2rilies. %Nii)1i (' 5irk

Inde endent F.¥miner'$ Rc ('hurch lif Si(iildnd rt lfj th¢'l'ru¥tte¥ vf Mid k'ints're (Ji ha rLtK?rl lin IhL 4l¥LI)unl% i)I' IhL iharilj. lor IhL I'car L vJdLd I I I )LLenibL'r ?11?4. ¥hi¢h ari s¢1 oui on P&igvs 1- i. Re%pLLtiie rL'¥p()n¥ihililies of tru.%tec$ and cxaminrr l-hL Lliiirit! s ifiisiLx'% JrL rLStK)nNihlL. l()r Ihl pfLPiifLIIiLin ()I' I￿. JLLiiunls in dLL()fLlanLL %% ith ihe ILrni% (Il ihL ('hJriliL% and I ruslLL Ini Lslll)Lnt i %Liiilandl ..Icl ?1111S and IhL ('hariliL% /lLLI)unl.% {%ic)IlJnd i RLbulci1i()ns ?11(ifi I'hL Lh£)ril! iru%lLL% LiinidLr Ih411 IhL audit rL'quirLinL'nl i)I' RLgulali()n l O I I I Id l i)I' the tXLL(iullis RLgiuldiic)n5 dilL5 nc)i Jppl!.. li ]% rL'%rx>i)%ibilill l() LNaliiiliL IIIL JLL(Trun15 rLyLiir¢d undLr ￿.￿111)n 4411 I IL l ill- IhL IILI and i() slaiL i¥liL'II)Lf P*ifiiLular liicillirs h41l'L 11)mL li) Ini. allLnlii)n. lif Indi.￿ ndgnt rxmmincr'ib %lxti'mi'nl Iln L I'iiniii:Iliiin is c'irriiLI iiul in :ILLiifLI'Ii)LL 11 Ith RLgulali()n I l i)I' IhL ('harilie aLLI)Lll)tin¥y rLlI)rds kLPi b!. Ihl Il)&iril} 411)d il ic)mpari%i>n ibl- tlil ilLLI)Iini% pfL%L iilid li iih Ih(i%L rLLibrds. li als() inLludLS CC)n%iJLralii)n Ill unu.%udl ilill)% i)r disLI(i%urtS I"hL pri)LLdiiris LiiidLfiiikLn dii ni)I priii"iJL all IhL Ll'idLncL ihai iiiiulil hL fL4uifLJ iii (In iiiidil, anLI LI1n￿NuL'nIIY I di) ni)1 LxprL%% an a￿111 iipiniiln ()[) thi l 1114 bljl'Lli Ilk, dlLiTruiII.s. ndi'pc'ndi'nl i'xAmAnL'r'% ¥l#li'mi'nt In IhL LC)Iirs¢ 1)I' mi ¥xaminaiii)n. no mallLr h41% Ll)mL l() mi. 4111uniic?n Iiiih L'% Ini rL'a%É)nahl¢ LaUK' til IK'liLI'¥ illdl ii) ani iiiaiLrial r(spL￿1 ..ILlI)unliiigi riiiirds haiL niil k'Ln kLpl in J¥i()rdJiiiL ill) SLLli(111 4411 I l al i)l- Ihl C'h'irilii% ilLlI)ui)l$1 S11)Iland l Rigulali1711% ?U(l(•. 'I'hL IILL()uni% d17 ni)1 JLo()rd li iih Ihe r('L()rds I IIL slJl¥ll)11)l lil- ai¥i)uiil% Ji) ni)1 Liiiiipl! i¥ iih ali¥ ill- IliL rL4uirLiniiil% ol. RLgiu1411ic)n 11 ol- IhL L'h&iriliLS ALLI)unls l %Liiiland l RcgulJliiin% ?1111() ? li) li hiih. in MN" opinicin. allLiiiic)n should iy drai¥n in ordcr to L'nablL &1 prc)r&r

MID KINTYRE AND GIGHA I CHURCH OF SCOTLAND I RECEIPTS AND PAYMENTS ACCOUNT lor the year ended 3151 December 2024 2024 2023 Unreslncted Reslricled Funds Funds Note TOTAL TOTAL RECEIPTS Donalionsl Offerings Fund Raising Bank Interest Investment Income Hall Rentals Grants WeddingslFunerals IChrislenin9S Drawdown Grazing Income Transfer ol union balance 29486 4159 1416 754 1960 827 30313 4159 1416 754 1960 29813 7154 382 637 1855 775 805 17797 550 550 5334 600 5334 600 133315 Tol81 Recei Is 38925 6161 45086 192533 PAYMENTS Congre9alional Expenses Property Repairs 38072 6149 38072 33884 36359 25556 27735 Total Pa ments 44221 27735 71956 61915 lus deficit for ear -5296 .21574 -2687 130618

MID KINTYRE AND GIGHA I CHURCH OF SCOTLAND ) STATEMENT OF BALANCES as al 31,: December 2024 2024 2023 Unlestr￿ted Reslncled Funds Funds TOTAL TOTAL Bank Balances Brought Forward 69533 71045 140578 9960 Movement In Year -5296 -21574 Carried FO￿ard 64237 49471 1137 140578 Investments As Gift Aid Recoverable 5332 4765 The Kirk Session appioved Ihe accounts on 2W March 2025 I vi diid or l Jl

MID KINTrRE AND GIGHA I CHURCH OF SCOTLAND I Notes lo Ihe accounts l Trustee Remuneiation and related Party Transactions During the yea Treasurer's Exp¢1 p>¥¥ received the sum of £ 100 as reimbursement of No other Iruslee received ￿muneratIon or reimbursement during the year No trustee or a person related lo a trustee had any personal Interest in any contract or transacbon entered Into by the Church during the year. 2. Movement in Funds Asal 01101124 Asal 31112124 Receipts Paymenls Unrestricted Funds Generall Fabric Fund 69533 38925 44221 64237 Reslricled Funds Skipness Fabric Fund Chleil Reserve Fund Gigha fabric Gigha- building Skipness- windows 44215 26830 22401 21814 26830 5334 427 5334 427 400 400 71045 6161 27735 49471 TOTAL FUNDS 140578 45086 71956 113708 Pur ose of Desi naled Funcls. Chleit ReSe￿e Fund The Trustees have been sel aside funds for the upgrading ol the Church Skipness Fabric Fund These funds are for the specific purpose of repairing the church. Gigha Building Fund These funds are for the specific purpose of repairing the church Skipne55 Window5 Fund These funds are for the specific purpose ol repainng church windows

MID KINTYRE AND GIGHA I CHURCH OF SCOTLAND ) Notes to the A￿oUnt$ l Conbnued I 2024 2023 Unreslncted Reslnthd Funds Furids TOTAL TOTAL 3. Analysis of Donations FWO Scheme Gift Aid Donations Tax recovered ftom Gift Aid Door Offerings Other Offerings and DonatK>ns 817 12793 4825 7570 3481 817 12943 4825 7570 4158 845 150 11754 4662 7590 4962 677 29486 827 30313 29813 4 Analysis of Payn*nls Giving lo Growth Presbytery Dues Minister's Travelling Expenses Pulpit supply Church Officers Electricity Domain Name Tarbert Manse Shared Costs 16136 542 16136 542 1243 3384 300 19165 818 1450 4590 452 2117 934 7062 3314 1243 3384 300 9091 321 956 4118 1325 656 9091 321 956 4118 1325 656 Insurance Fund Raising Expenses Sundry Expenses Bank Charges 1583 784 90 38072 38072 36359 5. Minislerfs Stipend All Church of Scotland congregations conlnbule lo rhe National Stipend Fund which bears the cost of all ministers, stipends and employers contributions fof nalional Insurance. pension and housing and loan fund Ministers. stipend Is paid In accordance with the National Stipend Scale, which is related lo yeaT5 of service. Minirnum Stipend - £ 31642., Maximum Stipend in 5" and subsequent years of service - £ 38884 2024 2023 Nel payment made 16136 19165

MID KINTYRE AND GIGHA I CHURCH OF SCOTLAND ) Notes to the A￿Unts l Continued I 6 Funds Held on Behalf of Congregation by Church ol Scotland General Trustees 2024 2023 Church of olland ene l Trust Temporary Funds 359078 149295 Consol. Fabric Fund Capital 40914 40914 Consol. Fabr￿ Fund Revenue 22605 12567 422597 202776 Investments at Market Income Fund 3000 units ¢ost £ 29760 33180 32880 Deposit Fund 11154 11154 Growth FLsnd 2293 units ￿$1 £ 6650 14629 58963 57401 Oihers Or D Coulls Bequesl cost £ 1815 1815 1815 Lucy Campbell bequesl 120 units cost £ 886 1327 1315 142 3130 Total Funds held by General Trustees 63 484702 LIL7 7. Collections for Third Parties 2024 2023 Chfislian Aid Kintyre F￿d Bank 150 150 8 Transfer of Union Balances- 2023 Unrestricted Reslricled Killean & Kilchenzie Kilcalmonell Sl Brendall's. Skipness 11747 26830 17279 33244 44215 71045 62270