Reference and Admln15tratlve Information Charity Name= Tarbert lochfyne and Kllberry Parlsh Charity Registration Number: SC002622 Congregational Reference Number: 191255 Contact Address: Trustees Klrk Session Prln¢lpal Offlce-Bearers Bankers. Bank of Scotland, Poltalloch Street Loch 11 head, Argyll. Independent Examlner: page I
Trustees Annual Report Year ended 31 December 2024 •Structure. Govemance and Management Unitary Constitution Since 17th March 2013 the Church is administered in accordance with the terms of the Deed of Constitution Iunltary Form). Recruitment and appolntment of Trustees The Kirk Session members are the charlty trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate glfts and skills. The Minister Is a member of the Kirk Session. Organisational Structure The Klrk Session meets at least 4 times per year and monitors the work of the commlttees. The Kirk Session Is responsible for monltoring the flnancial affairs and managlng the Charlty's property. Various sub-commlttees engaged In speclfSc areas of the Trustees, work le.g. fabrlc or financlal or safeguardlngl are accountable to the Kirk Session and report as and when necessary. The Kirk Sesslon is also responsible for the splritual affairs wlthln the church. •ObJectlve8 and Actlvlti•8 The Church of Scotland Is Trlnitarlan In doctrlne, reformed in tradltlon and Presbyterian In polity. It exlsts to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a natlonal church, it acknowledges a dlstinctive call and duty to brlng the ordinances of religlon to the people of every parish of Scotland through a terrltorial ministry. It co-operates wlth the other Churches in various ecumenical bodies In Scotland and beyond. Tarbert Parish Church is situated on Campbeltown Road, Tarbert. Services of worship are held every Sunday and occaionally additional services at other times. The church has a good relatlonship with the local school, with the Primary School performing their Nativity Play in the church and both Prlmary and Secondary Schools hol(Jlng their end of term services and concerts in the church. This year saw Safeguarding training undertaken by the Trustees, keeplng abreast wlth legislation. page 2
The Guild, whlch meets fortnightly In Tarbert Church during October through to March, has a very healthy attendance and now incorporates members from Clachan and Chleit. The meetings provide opportunities for discusslon by inviting speakers to address a variety of subjects. The theme for 24125 is 'Sure Foundations" During 2024 the Church Hall was used regular5y by groups in the village. Yoga classes, the Pipe Band and a children's dance group hold their se55ions in the church hall. • Achlevement and Performance As a whole the congregatlon continues to be actlve but there is genuine concern as to how the congregation might reach out to the wider communlty. Numerically, the congregatlon has reduced by 7 in 2024. Attendance at Sunday Worship is seen by manyto be the maln activlty of the Church, however the church also provides the vlllage with support for famS1ies who are experiencing ill health or bereavement. The congregation runs a charity shop locally. The shop is staffed by around 20 volunteers who help maintain and serve. The volunteers include members of the congregatlon and also non members who are happy to help. This venture not only provides essential fundlng for the church, and is an asset for locals and visltors, but has also become a hub for conversatlon and fellowshlp in the village. Early In the year the maln stalned glass wlndow In the santuary was severly storm damaged. Fund ralsing was undertaken, and the local community rose to the challenge. Funds were ralsed and, together with grant assistance, the stalned glass window was restored beautlfully by the end of the year. In addition to the extensive work we undertook on our stalned glass wlndow and supportlng wall, we replaced our exlsting steps Into the church grounds, whlch were becoming dangerous, to ensure safe access for both the congregation and the community groups which use the church hall. pa8e 3
Financial Review The total funds held in the bank accounts of the church decreased over the year by £14,672.62 This was mainly due to". (i) Repair of stained glass window lil) Essential structural work to the church and grounds. •Unrestrlcted Funds General Fund There was an excess of payments over receipts of £2,982.01 The year-end balance was £24,801.83 Fabrlc Fund There was an excess of receipts over payments of £209.07 The year-end balance was £847.67 •Restrlcted Funds Property Renewal fund There was an excess of payments over receipts of £11,899.68 The year-end balance was £5,238.15 Investment5 held by General Trustees •Murray Bequest Market value £3,981.12 as at 31 December 24 •Consolldated Fabrlc Fund Market value £3,681.26 as at 31 December 24 page 4
•Sustainability Statement The use of the church hall is generating income. It is hoped that this will contlnue and grow. Our ability to reclaim Income Tax using the HMRC'S Gift Aid Small Donatlons Scheme continues to augment our income.The church Thrift Shop provides a steady income and is a much appreciated asset in the village. We are also attempting to reduce our expenditure but are aware of the difficulties involved especially wlth the rising cost of electricity. •Statement of Trustees. Rosponsibilities The Trustees rnust prepare flnancial statements which give sufficient detail to enable an appreciation of the transactions of the church during the financial year. The Trustees are responsible for keeping proper accountlng records which, on request, must reflect the frnanclal posltion of the church at that time. This must be done to ensure thatthe financial statements comply wlth the Charities and Trustee Investment (Scotlandl Act 2005, and the Char5ties Accounts IScotland} regulations 2006 and the Regulatior15 Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the church and musttake reasonable step5 for the prevention andlor detectlon of fraud and other irregularities Approved by the Trustees and signed on their behalf, Tarbert Lochfyne and Kilberry Parish Charlty No: SC002622 Report of the Independent Examiner Independent Examlner's Report to the Trustees of Tarbert Lochfyne and Kllberry Parlsh Churches I report on the accounts of the charlty for the year ended 3151 December 2024 whlch are set out on pages 7 to 11 Respective responsibilities of trustees and examiner The charity's trustees are responslble for the preparatlon of the accounts in accordance with the tenns of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 The charity trustees con5iderthat the audit requirement of Regulation 10{l) Idl of the Accounts Regulations does not apply. It 15 rny responsibility to examlne the accounts as required under section {44){1}{c) of the Act and to state whether particular matters have come to my attention page 5
Basis of independant examiner's statement My examination Is carried out in accordance with Regulation 11 of the Charitie5 Accounts {Scotlandl Regulation 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disc105ures in the accounts, and seeks explanations from the Trustee5 of any such matters. The procedures undertal<en to not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts. Independent Examlner's Statement In the course of my examination, no matter has come to my attention which gives me reasonable cause to believe that any material respect the requirements: to keep accountlng records in accordance with Section 44(1) lal of the 2005 Act and Regulation 4 of the 2006 Account5 Regulations, and ith the accounting records and comply with ulations have not been met.
Tarbert Lochfyne and Kllberry Receipts and Payments Account Year ended 31" December 2024 Unrestrirted Funds 2024 Restrlrted fund$ 2024 Endowment Funds 2024 Total 2024 Total 2023 aaaaa Recel Donations Gift Aid Activltles for eneratln funds Bank & deposlt interest 17.217.50 4,251.16 10,193.85 27,411.35 4.251.16 17,261.53 4.410.18 14,014.06 1.180.(N) 15,194.06 16,135.45 Investment income Insurance claim Grants Use of remises Weddin85 and Funerals 209.07 209.07 203.40 0.00 19,238.00 8,740.00 19,238.00 8,740.00 1,210.00 4.615. 2,830.1)0 2,830.CiI 1.760.00 Legacles S,3.52 6,374.70 11,378.22 245. Total recel 44,526.24 45.726.55 209.07 90,461.86 44,630.56 ments Cost of 8eneratlng funds Charitable activities 3.677.79 3,677.79 2,363.00 43,830.46 57,626.23 101,456.69 40,865.70 Governance costs Total Payrnents 47,508.25 57,626.23 105.134.48 43,228.70 Exce55 recelpts over payments for the year -2,982.01 -11.899.68 209.07 -14,672.62 1,401.86 page 7
Tarbert Lochfyne and Kilberry Statement of balances As at 31" December 2024 Unrestrltted Funds 2024 Restricted funds 2024 Endowment Funds 2024 Total 2024 Total 2023 Bank and deposlt balances Bank and deposit balances b/fvJd £28,422.44 £17.137.83 £0.00 £45,560.27 £44,158.41 Movement In Year Excess ot payments over recelpts for year -£2,772.94 -£11,899.68 £0.00 -£14.672.62 £1,401.86 Bank and dep051t balances carrled fonvard £25.649.50 £5,238.15 £0.00 £30,887.65 45,560.27 Investments at market value cost Cost £1 Consolldated Fabric Fund Murra Be £6,243.93 £3,003.52 £3,681.26 £6,243.93 uest £3.637.92 £3.981.12 £3,637.92 Assets Llabllltles £0.00 £0.00 £0.00 £o.c £0.00 The Account5 were approved bythe Trustees on 9 March, 2025 For and on behalf of the Trustees page 8
Tarbert Lochfyne and Kilberry Notes to the accounts 1. Trustee Remuneratlon and Related Party Tran5a¢tlons Durin8 the year no Trustees claimed any remuneratlon for the duties which they carried out. 2. Movement In Funds: At l January 2024 Recelpts Payments Transfers At 31" Dec 2024 Unrestrlcted Funds Designated Fabric Fund General Fund £638.60 £209.07 £0.00 £0.00 £847.67 £27.783.84 £44,526.24 £47,508.25 £0.00 £24,801.83 Restrlcted Funds Property Renewal Fund Endowment funds Con501idated Fabric Fund Murra Be Total Fund5 £17,137.83 £45,726.55 £57.626.23 £0.00 £5,238.15 £6.243.93 £3,681.26 uest £3,637.92 £55.442.12 £3.981.12 £38,550.03 Purpose of Desl8nated Fund: Fabric Fund: To provlde funds for maintalnSn8 Church Properties byfund raislng actlvltles. Purpose of re5trlcted Fund: Propety Renewal Fund: To prov5de funds for speclfied prolects Note (i): Recelpts from Consolidated Fabric Fund and Murray Bequest pald Into Fabric Fund. {iil A draw down of £3,003.52 was paid into the General Account page 9
3 Analysis of donations Unrestricted Funds 2024 Restricted funds 2024 Endowment Funds 2024 Totsl 2024 Total 2023 Glft Aid donations £17,217.50 £0.00 £0.00 £17,217.50 £19,575.53 Tax recovered on Gtft Aid Thrift shop Weddings and funerals Hall lets Interest Le acies Reciepts from General Trustees Insurance claim Grants Other donations £4,251.16 £0.00 £O.(M) £4,251.16 £4,410.18 £14.014.06 £0.00 £O.L £14,014.06 £13.771.45 £2,830.00 £0.00 £0.00 £2,830.00 £1,760.00 £1,210.00 £0.00 £2.000.00 £0.00 £0.00 £6,374.70 £0.00 £209.07 £0.00 £1,210.00 £209.07 £8,374.70 £4,615.00 £203.40 £0.00 £3,003.52 £0.00 £0.00 £3,003.53 £0.00 £0.00 £O.IKJ £19,238.IXI £8,740.00 £11,373.85 £0.00 £0.00 £0.00 £19,238.00 £8,740.00 £11,373.85 £0.00 £0.00 £295.00 Total 8enerated funds £44,526.24 £45.726.55 £209.07 £90,461.87 £44,630.56 4. Anal sis of Payment5'. CharStable donatlons £2iJO.00 £0.00 £0.00 £21JO.00 £ioo.00 Glvln8 to growlng contrlbution £19,180.00 £0. £0.00 £19,180.00 £14,479.47 Presbytery dues Ministerfs expenses Pulpit suppl anlst Council Tax Heat & Light Insurance £384.00 £0.00 £0.00 £384.110 £585.00 £962.00 £o.c £0.00 £962.00 £667.54 £1,472.05 £3,315.00 £2,237.00 £3,677.79 £5.041.48 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £1.472.05 £3.315.00 £2,237.00 £3.677.79 £5,041.48 £1.620.19 3.445.00 £2,190.46 £5,746.21 £4,920.10 £0.00 Other expenses including bulldlng £11,038.93 É57,626.23 £0.00 £11,038.93 £9.474.73 Total ments £47,508.25 £57.626.23 £0.00 £47,508.25 £43,228.70 Governance Costs 0.00 0.00 0.00 Independent Examlnerfs Fees o.oo 0.00 0.00
- Mlnlstefs Stipend All Church of Scotland congregations contrlbute to the National Stipend Fund whlch bears the cost of all ministers, stipends and employer's national insurance contributions, pension and housing and loan fund. Ministers, stipends are paid in accordance with the National Stipend Scale which is related to years of service. Tarbert Lochfyne and Kilberry General Fund Budget 2025 Budget 2025 Budget 2024 Actual 2024 Artual Income GiftAid Donations Tax Recovered on Glft Ald Other offerings and donations £16,OlX).00 £17,000.00 £3,500.00 £4,251.00 £0.00 £0.00 Thrlft Shop, net of expenses £12,500.00 £14,014.00 Total General Income £32,000.00 £35,265.00 Expenditure Giving Growin to 21,000 19,000 Presbytery dues Pulpit supply Council Tax Heat and Light Insurance Fabrlc malnt Other expenses Total General Expenditure 450 384 1,650 2,237 3,700 5,000 9,000 2,000 2,000 2,500 4,500 5,200 9,000 2,000 46,650 42,971 page 11