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The Church of Scotland
North Mull (Church of Scotlandl
Receipts and Payments Accounts
2024
Congregation No: 211320
North Mull {Chur¢h of Stotlandl SC002878

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Reference and Administrative Information
Charlty Name:
Charity No-
Congregation Reference No..
North Mull (Church of Scotlandl
SC002878
211320
Bankers
Virgin Money. 20 Main Street, Tobermory. Isle of Mull, PA75 6PY
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Trustees. Annual Report
Year Ended 31 December 2024
Strurture Governance and Management
Governing Document
The Parish of North Mull (Church of Scotlandl is administered with the terms of the Deed of
Constitution (Unitary Forml.
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charity Trustees. The Kirk Session members are the elders of the
Charge and are chosen from those members of the Charge who are considered to have the appropriate
gifts and skills. The minister, who is a member of the Kirk Session is elected by the congregation and
inductèd by thè Prèsbytèry.
Organisational Structure
The Kirk Session, which meets monthly, is responsible for the spiritual, fit7ancial and organisational
affairs with the Parish. It meets every 4-6 weeks in person with thè option to join by zoom. Urgent
business bètwèèn is conductèd by èmail.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrin8, Reformed in tradition and Presbyterian in policy.
It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As
a national church, it acknowledges a distinctive call and duty to bring the ordinances of religion to thè
people in every parish of Scotland through a territorial ministry. It co-operates with other churche5 in
various ecumenical bodies in Scotland and beyond.
Achievements and Performance
North Mull Parish covers a large araa of the Isle of Mull. There are four churchas, at Craignure, Darvaig
, Salèn and Tobérmory. Thérè aré 129 mèmbers and 54 adherènts.
From January to 31st july the Minister was
who then demitted. During the vacancy the
Interim Moderator wa￿On the 30th November the
was
inducted to the parish of North Mull, linked with lona and the Ross of Mull. The linkage took plce on
1st August. The linked parishes are part of the Presbytery of the Habrides and Highlands Iclèir Eilean11
Worship is conducted in all four churchés every Sunday. When thère is no Minister availablé, worship
is led by a team of trained worship leaders supported by other members of the congregation5.
Other worship activities include Messy Church and an art project. An ecumenical service was held
involving all Christian groups, and special Christmas and Easter services Were well attended. The halls
are wall used for social activities, both church events and other groups. Warm Placas is a weakly
evènt in thè winter, open to all, with a bowl of soup and a warm welcome.
Pro
There are four churches, two with halls attached. and the manse of the parish. Every effort is made
to keep these properties in good condition. Health and safety policies are in place, and
quinquennial inspèctions are made by Presbytery. Electrical installations meet required standards.
Considerable effort and expense was spent during the year to rèpair and rènovate the manse in
readiness for the incoming Minister.
The house in Tobermory known as Fairhaven, built for a possible assistant Minister, is about to be
sold.
Audio-visual equipment has been installed in Tobermory and Salen churches enabling live
streaming of servicès including funèrals. The equipment is portablè enough to be taken to
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Craignure and Dervaig churches when required.
Finance
During the year the Treasurer resigned and it was decided that the task was now too big and
omplex for a volunteer. and a professional bookkeeper was employed
(The
Highland Bookkeeper). There are challenges making income meet the requirements of expenditure,
especially electricity, so fijndraising activities are held regularly.
Investments and capital are held in Church of Scotland central funds.
The parish manages the Macquarrie Trust, a fund established about 1820 for 'the poor of the parish.,
, these Accounts are kept separately and filed independently.
Where relevant, expenses are shared with lona and the R05s of Mull parish at an agreed 70/30
ratio.
North Mull are grateful to
for her diligence and 8fFiciency.
Flnantlal RÈVIÈW
The principal source of income of the charge is from the weekly offering. given either in the Open
Plate or via Standing Order. Gift Aid is promoted whenever possible and appropriate and this year
we have successfully set up a new account for the united churches and claimed some back dated
Gift Aid relief.
Wè have continuèd to use Enthusè this year, however due to thè incrèasè in monthly subscription
fees we have decided to move to Paypal from next year.
Reserves Policy
It is the trustee's policy to hold reserves of approximately three months expenditure including
designated funds. At thè year Ènd the parish hèld unrÈstrictÈd cash funds of £6,770.
Money has been drawn down from the Conslidated Fabric FLJnd
reserves held centrally) to cover
cost5 of repairs to the manse upon the retirement of
nd the appointment o
A surplus of funds was deposited into the Deposit Fund at the beginning of the year
which is held for future congregational purposes.
StatÈment of Trusteès, Responslbllltles
The members of the Kirk Session must prepare with the Treasurer financial statements which give
sufficient detail to enable an appreciation of the transactions of the Charge during tha financial
year. The membèrs of the Kirk Session are responsible for the keeping of propèr accounting records
which, on request must reflect the financial position of the Charge at that time. This must be done
to ensure that the financial statements comply with the Charities and Trust Investment (Scotlandl
Act 2005. the Charities Accounts (Scotlandl Regulations 2006 and the Regulations Anent
Congregational Finance approved by the General Assembly of the Church of Scotland and must also
takè responsibility for thè safeguarding of the assets of the Charge and must take reasonable steps
for the prevention andlor detertion of fraud and other irregularities.
Approved by the Trustees and signed on their behalf.
24103/2025
Se55ion Clerk
Date
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Independent examiner's report to the Trustees of North Mull (Church of Scotland)
I report on the accounts of the charity lorthe period ended 31st December 2024 which are set out on pages 5
to9.
Respective responsibilities of directors and independent examiner
The charity's Trustees are responsible for the preparation of the accounts in accordance with the
terms of the Charities and Trustee Investment Iscotlandl Act 2005 and the Charities Accounts
(Scotlandl Regulations 2006.
The charity's trustees consider that the audtt requirement of Regulation 10111 Idl of the Account5 Regulation5
does not apply. It is my responsibility to examine the accounts as required under section 44llllc l of the Act
and to state whether particular matters have come to my attention
Ba515 of independent examiner's 5tstement
My examination was cariied out in accordance with Regulation 11 of the Charities Account (Scotlandl
Re8ulations 2006. An examination includes a review of the accountin8 records kept by the charity and a
comparison of ihe accounts presented with ihose records. It also includes consideration of any unusual iiems
or disclosure5 in the accounts. and seeking explanatlOn5 frown the trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently
I do not express an audit opinion on the accounts.
Independent ex8mlner'$ siatement
In the course of my ex3mination. no matter has come to my attention
which 8ives me reasonable cause to believe that in any material respert
Ihe requirements to keep accounting records in accordance with section 44111 lal of
21X)5 Act and Regulation5 4 of 21X)6 Accounts ReBulation5. and
to prepare accounts which accord wtth the accountin8 records and to comply with
Re8ulation 9 of the ?0[￿ Accounts Regulations have not been met, or
to which. in opinion. attention Should be drawn in orderto enable a proper
undeistanding of the accounts to be reached.
Name:
Signatur
Add￿$$..
Date".
2710312025
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North Mull (Church of Scotland}
Recelpts and Payments Account as at 31st Dec 2024
Unrestrlcted
Restrlcted
Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Note
Receipts
Donations
47475
5761
53236
49940
Legacies
Activities Generating funds
Bank & Deposit Intérèst
Investment Income
1297
1297
1550
606
5124
5124
3297
54503
5761
60264
54841
Rental of Hall PremI￿S
9168
9168
9469
Grants
Other Receipts
General Trustees receipts
Sale of Assets/lnvastmants
Total RÈceipts
2570
10346
12916
3720
5030
32558
5030
32558
8861
44891
8C(J
103828
16107
119935
122582
Payrnents
Costs of generating funds
Charitable activities
Governanco Costs
Other Paymènts
Total payments
97058
4652
101710
94783
5346
9998
5346
107056
97058
94783
Extèss of RècÈlpts over Payments
before transfers
6770
6109
12879
27799
Transfers
Excess of Receipts over Payment5
for the year
6770
6109
12879
27799
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North Mull {Church of Scotland)
Statement of Balances as at 31st December 2024
Unrestricted
Funds
Restrlctsd
Funds
Endowment
Funds
Total
2023
Total 2024
Bank and Dèposlt Balantès
Bank and deposit balances b/f
63144
4195
67339
39540
Movement In year:
Excèss of Recèipts over Payments
for the year
6770
6109
12879
27799
Bank and deposit balances c/f
69914
10304
80218
67339
Investments at market value
North Mull - unrestricted Cos Investors
Tob- unre5trirted Cos Deposit
164540
164540
150356
164540
164540
150360
Assets
Gift Aid Receivable
Audio equip
Tob
BT shares
Iberdola
SSE
Lloyds Banking
4885
4885
5346
219
6964
5346
190
273
197
571
370
11665
650
323
8324
4885
5346
Uabllltles
Preparation of Accounts
The accounts were approved by the Kirk Se55i0n and Financial Board on
Signed for and on behalf of the Kirk Session and Financial Board.
Session Clerk
20.03.2025
Treasurer
20.03.2025
NB.. Due to the omission of the Fabric Fund Income from year end 31.12.2023 Accounts, the opening
balance has been amended to reflect the correct figures.
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North Mull {Church of Scotland)
Notes to the accounts
For the year ended 31st December 2024
l Accounting policy
These accounts have been prepared on the Receipts and Payments basis.
2 Trustee Remuneratlon and Related Party Transactlons
The minister of the Church received re-imbursèment of travel, broadband, and any other
relevant expenses amounting to £2307.14, £1818.55 of this has been paid in the following
year.
No trustee or person related to a trustee had any personal interest in any contract or
transaction entered into by the charity during tha year.
3 Movements In Funds
Atljan
2024
At 31 Dec
2024
Receipts
Payments Transfers
Unrestrlrted Funds
Fabric Fund Idesignatedl
General Fund
6636
57731
64367
32558
71271
103829
25563
71495
97058
13631
57507
71138
Restrlcted Funds
Young persons
Tobermory Hall
Island Hearts for Arts
Audio equip
Environmental report
Warm spacès
1187
2267
2769
135
4612
2392
3204
4747
2013
-2142
379
5346
1650
1650
3632
1938
1694
2972
16106
9998
Total Funds
67339
119935
107056
80218
Pur
oses of desi
nated funds
Fabric Fund= The Trustèes have set aside funds for the maintenance of the church property and mansè.
Pur
oses of Restricted Funds
Young Persons Fund.. This fund is to be used for the benefit of the young persons group, this includes
Youth Club and Messy Church.
Tobermory Hall= This fund is to be used for the renovation of the Tobermory hall.
Island Hearts for Arts.. Thi5 fund is used for the Island Hearts for Arts projert.
Audio equip.. This fund is to be used for the purchase of audio equipment.
Evironmental report.. This fund is ring-fenced for the environmental report.
Warm spaces.. This fund is to be used for the purposes of the warm spaces soup kitchen.
Thè Macquarrie Trust". hold separate Accounts but are administerèd by the Kirk Session and Trèasurèr.
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Unrestricted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
4. Analysls of Donatlons
Weekly Free Offarings Inon GAI
Gift Aid donations
Tax recovery on Gift Aid
Ordinary Offerings (open platel
Other Offerings, donations
16654
16654
19415
4792
4792
4885
19360
7544
6964
12951
6971
19360
1784
5761
47475
5761
53236
49941
5. Analysls of Other Recelpts
Life and Work
Fundraising
210
4820
5030
210
4820
5030
8198
8861
6. Analysls of Payments
Unrestricted Restrirted Endowment
Funds
Funds
Funds
Totsl
2024
Totsl
2023
Cost of generating funds
Charitable activitles
Ministrie5 & Mi55i0n
Giving to Grow
Prebytery Fees
Ministers Expenses
Pulpit Supply
Manse operating costs
Council Tax & Ins
Maintenance
Fairhaven
Hall operating costs
Church operating costs
Heat and Light
Insurancé
Telephone
Environmental Impaci
Church maintenance
Cleaning
Ground5 Upkeep
Repair5 and Maint
Organ and Music
Office/General Admin Expenses
Financial Mgmt
Bank Charges
Printing/Stat/P05tage
Life and Work
Pastoral and Community services
Young Person5
23451
23451
27070
1027
3803
566
833
566
833
1926
1926
3114
25563
25563
140
16365
16365
7203
6703
6703
6367
927
927
1650
1650
150
150
259
1243
1243
1934
9587
9587
44(X)
32380
3280
2946
2946
711
510
510
716
378
210
378
210
447
1056
386
386
108
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Warm Spaces
Messy Church
Other service/events
Crafty Church
Island Hearts for Arts
1938
1938
2594
299
299
422
588
178
379
379
97058
4652
101710
94781
Governance costs
Independent Examiners Fees
Other payments
Purchase of assets
Purchase of Investments
5346
5346
5346
5346
7 Mlnlster's Stlpend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the cost
of all ministèrs, stipends and èmployér's contributions for national insurance, pension and
housing and loan fund. Minister's stipends are paid in accordance with the national stipend
scale, which is related to years of service. For the year under review, the minimum stipend was
£31,642 and the maximum stipend lin the 5th and subsequent year of sorvicel is £38,884.
8 Collectlons for Thlrd Partles
2024
2023
Christian Aid
Brain Tumour Resoarch
1207
1137
DEC
1312
Shelter Scotland
RNLI Tobermory
Alzhèimers
522
243
223
Breast Cancer UK
384
2198
3214
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Funds held on behalf of the Congregation
By The Church of Scotland General Trustees
2024
2023
CAPITAL ACCOUNT
Cradit balances held at 31 December at cost
76701
91990
Market Value of balances at 31 December
100403
150356
RESERVE ACCOU
Credit balance at 31 December
TEMPORARY ACCOUNT
Credit balance at 31 December
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