The Church of Scotland The Shore KRrlL Kilmun, Strone and Ardentinny RECEIPTS AND PAYMENTS Accouwfs 2024 Congreg*don No: 201291 Charity No: SC SC003410
Reference and Administrative Information Chlty Name: The Shore Kirk. Kilrnun, Strone and Ardentsnny ChltY Registration Numb¢r: SC003410 Congregation Reference No: 201291 Contsct Address: Dalinlongart Fam]house Sandbank Dunoon PA23 8QS Tru$lee8 Principal Office-bearers MinisteT'. Session Clerk Church Treasurer: Independent Examiner Banker5 Virgin Money 100 West Blackhall StreeL Greenock PA15 IXR
Trustees, Annual Report Year ended 31 December 2024 Structure, Governance and Management Governing Document Since July 2013, the church has been admiIllstered in accordance with the tern]s of the Deed of Constitution (Unilary Forn]). On I Sept 2017, a union was fonned between Kllrnu Si Munns and Strone and Ardentinny churches and we now work as one Kirk Session. Recrnitment and Appointment of Trnstees Under the Deed of Constitution (Unitary Fonn), the Kirk Session is now fully responsible for the spirilual and temporal affairs of the congregation and are the only chariry trustees. The Kirk Session are elders of the church, ¢lected for life and chosen from members of the church who are considered to have the appropriate gifts and skills. After the union had tsken place. we ordained three new elders and admitted one elder to the Kirk Session. One elder has relocated to England. Organisational Struclure The Kirk Session meets at least four limes a year and is resp)nsible for the spiritual and temporal affairs within the church. Certain responsibilities are delegated to the Fabric Committee and Finance Committee who rewrt to the Kirk Session as appropriate.
Trustees, Annual Report (cont) Year ended 31 December 2024 Objectives and Activities The Church of Scotland is Trinitarian in doctrine, Refonned in tradition and Presbyterian in polity. It exists to glorify God and to work foT the advanc¢ment of Christ's Kingdom throughout the world. As a national Church. it acknowledges a distinclive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministy. It Co-operates with oth¢r Churches in various ecumenical IM)dies in Scotland and beyond. Th¢ local church lives out its ministy through a wide variety of activities and progrdmmes along the shore and in the Parish of Kilmun, Strone and Ardentinny. Our emph&sis is on worship with regular Sunday services at 10.30am in Strone (St. Columba's). We have a communion service three times a year. Educational opportLmities such as Bible study groups, especially during the period of Lent, are in place. We have a Safeguarding Coordinator appointed and a group of volunteers who have undertaken the process involved in Disclosure Scotland and have obtained their certificates, who are pr¢pared to work with the youn8 people in the creche and Sunday group. although, we curr¢ntly have no young peopl¢ active in the congregation. We reach out to those in the parish in many ways. If at all possible, our chuTch building is open) particularly in the summer months to provide a place for quiet medilation. Our church hall hosts commimlty groups such as a Gaelic conversational group and church groups such as keep fit and art all meet we¢kly. Regular contact takes place with the local primary school, and staff are encouraged to bring children to church for the end of terni services. The church continues lo give support lo Christian Aid, Home Start Project and the local Food Bank. The elders help those in their districi whether church meml)ers or not. Reliral Offerings go towards charities at home and further afield, with appeals for various emergency situations throughout the world. Our church works with the wider church through its representative regularly attending presbytery meetings.
was inducted to the charge of Rural Cowal, who moved from Duns and DLSLLICI Parksh thL Scottish BordeTS. Rural Cowal is a linkage beeen The Shore Kirk and West Cowai isheS. He Wds i]lled oil th¢ 29th of Junc 2024: assists with worship and other ministry duties, and the ttustees exwess their thanks foT eadvrship &$ the inteTim moderator during the vacancy. The basis of linkage was a 500/0 split ot. all ministy osts bom by ¢ach part of the linkage, including the provision of Manse and 88soeiated co8ts. Sinc¢1&8t yearfs reporL- ix)th Ch&ilY Shop and thc Manse have been sold - placing the church in a position where it has been able lo replxe th¢ heating syst¢rn in both th¢ Church and Halls and embark on a substantial upgrade to thc sanctuary. iTLgulation to walls and the roof, re-flooring and r¢d¢coration church halls, upgrnde of Kktchen and rnake plans to remove pews and fit a caryt in the sanctuary fvi funding was received io assisi with insiallin8 thc air source hcating pumps and convectors. The scope of this work ha8 meant we have beffl worshipping at the Church al Kilmun since DeCeMr 2024; thc projcct is planned to be completed by Easter 2025 when we will rern lo the Shore Kirk building in Strone - this ha5 tn¢ani that the focus of church activitics has bc¢n Sunday Worship in rented premiscs, as we hai'e not had acccss to a Meeting pl midweek for regular Church activities. We look forwArd rr) ihat change in the ycar 2025- 26. As ilic iiiiiiislcr atKI OI.M art a shared rcsource. worship is ¢onducted by the Minister and OLM and supported in their absc minisiers wiihin illl <u¢a (v Ivvidr oil oin8 wcckly worship. Since the 2023 report d the Trustee5 Mrysh to acknowledge their appreciation for their £rvice &$ Trnstees and Elders. The Trustees and ungregatiL)ii look forward to rcturnin8 to the r¢fiJrbished building and gular church activities commencing in 2025. Financial Review The Financial year until 31112r24 describes the affairs of The Shore Kirk. The Church is a Lhurily & C)8C.R registered. The banking ranains with Ilirgin Monej. Greenock. I'he various fullds & inl'eslments are in the posscssion of The Shore Kirk. The incnme is generated from donations from mcmbers & oiher5 and investm¢nts. In 2024therc M'as a los8 of £7509. RtrY¢S Policy At the year end the Church held unrestricted cash fijnds £11282.29. The Church also held £38444.38 of restricted fillmls whi¢h have been provided for plln)08es including hall 8nd kitchen upgrade. Trustees Annual Report (eoDI) Year ended 31 Deeember 2024 Statemenl of Trustees, Responsibiliti£s
The members of the Kirk Session I CorAgre8ational Board Mst prepare financial statemcnts which give sufficient detail to enable an appreci&ion of th¢ t[alOnS of the Church during the financial year. The rnetnbers of the Kirk S&ssion / Congregattonal Board ate r¢spollsible for keeping proper accounting records which, on requesL must refiect the financial positinn of the c.hurch at that time. This must be done to ensure that the financial statements comply with thc Charitics and TrSte¢ Investment (Scotland) Act 2005, thc chariti Accounts. (SLutland) Regulations 26 and the Regulations Anent COngreglOnal Finan approved by the GeneraI Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps foI the preventton aNVor delection of fraud at¥J other iTregularities. Approved bv the Tru81eeq Hnd gipned nn iIY7r Fjehalf, Session Clcrk Date:. 16th April 2025
Independent Examiner's Report to the Truslees of The Shore Kirk I report on the accounts of the charity for the year ended 2024 whi¢h arc set out on the following pages. ReApective responsibilities of trustees and txaminer Thc charity's trust¢¢s arc r¢sponsible foi tbe prepatatioll of the accounts in acLordance with the terms of the Charities and Tte¢ Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Thc Gharity tnL8t¢¢s wnsider that the audil rcquircmcnl ofRegulauoTh 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to exatnine the accounts as required under section 44(1) (C) of th¢ Act and to state whether particular matters have come to my attention. BAYi% of independent examiner's statement An examination is carried out in accordance with Regulation I l of the CPtarities Accounts (Scotland) Regulations 2006. An examination includes a reNiew of the accounting recordq kepl by the eharity and a comparison of the accounts presented with those re8. It also includcs consideration of any unusual items or disclosures in th¢ a¢unts, and seeks explanations from the trustees concerning any such matters. The procethjres undertaken do not pmvide all the evidence that would be required in an audiL and consequently I do Mt express an audit opinion on the view given by the accounts. Independent examiner'$ $tat¢rnent In the course of my examination. no rnatter h&s come to my attention I, which gives me reawnable cause to believe that in any material respect the requirements.. t() keep accnunting records in accordae Mith Section 44 {1)(a) of th¢ 2005 Act and Regulation 4 of thc 2006 Accounts Regulatio, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been r*t, or 2. lo which, in my Opinio atfrniion should te drawn in order to enable a prOr understanding of the &counts to be reached.
The Shore Kirk Recei tsandPa ments Account Year ended 31 December 2023 Unrestriet Restrict¢d EndowmeDt FUd5 FuDds Total Totsl 2024 2024 Reeei 2024 2024 2023 FWO Offerings (not Gift Aid) Gift Aid Donations Gift Aid tax recovered Open Plate Other offeringsldonations etc TOTAL DONATIONS Adivities for Generating Funds Bank & Deposit inter¢si Inve51ment income Sale of Lssets Grants Receipts from CFF Capital Account Receipts from CFF Inierest A¢¢ouni Transfers from Dewsit A¢¢ounts Other Receipts {Sundries) 5167 2510 5167 2510 1290 8100 2130 2067 210 13797 2784 666 11127 2784 5500 5500 6166 16627 865 7607 1571 930 1350 2921 4400 831 3470 20258 80) 43854 43854 12000 121KM) 27[ 2200 22¢)0 619 Total Recei ts 25628 56374 82002 53846 Total Pa ments See over 25316 64541 89857 36684 Excess of Reeeipts over Payments for the year before transfers 312 -8167 -7855 17162 Transfers Exce$$ of Receipts over Payments for the year 312 -8167 -7855 17162
The Shore Ki StAtemeTrt of Balances At 31 Dteember 2024 F• Totsi 31.01.Zt124 Bank& B21 broulbt fonvAYd IsiJ4¥ry1024 Wker fjl 3J301 34811 3765 6587 1956 686 139 527 826 730 124 69 2239 1774 58211 3M5 65 1956 MttGKIl Fabrf¢JdJl cy Find Abrnm B¢qw Fibric F•knc Ru¢rve Fwd ke[ Bequat & MF Giffen B4U Nonnin forCon¢puw. MackknpBr4U¢ 'IM)TAI. Sri 73 2239 Jitbs 311 Movlment in ytT: ofRrfqipth ow¥ FlyTh tsihe 312 0 4107 -7855 1979) 50974 ark 2024 Mw¢r Vil2035 Fab7ic B¢qlFhd chris11 r rJ43 1056 133CKg IR41 168 11505 T(YfAL 2145 13615 47793 43671 c Church FabrK' Nielsth Fw Vbth V•dl£lJ4) 1211 142)1 Iws 13214 Laprt Fwmjlul Z614 42943 S(Thurth NpJts¢n "KillP Wthlker l(Th)3 620 1034 1472A 1472.4 14r2.4 14398 8199 9132 Gtfftn 1472.4 15184 llje accounts thrre approved by the Kirk Frnanci81 Board 163841 150526
The Shore Kirk Statement of Balances Notes to the Accounts l. TThc Remuneration and Related Paty Transactions No trustee or a person related to a trLth h1 any personal interest in any contrnct or transaction entered into by the charity during the year. 2. Movements in Funds Atljan 2024 At31D R¢e¢ipts Payments Transfers 2024 Unrestrictcd funds General Fund Walker CB Walker Cofs IT Nornian IT General Congregational TOTAL Restricted funds 35301 77274 89926 6212 28861 4506 3488 1018 6&9 124 2239 527 -2357 527 41679 78417 89926 3724 33894 Giffen CB MacKillop CB AEryn ** F4bri¢ Fund Organ Fund Abram Cots IT Fabric Res¢r¢ve Giffen Cots IT MacKillop Cots IT TOTAL 3765 1956 4831 2563 8966 722 607 2379 6587 686 139 826 36 -146 470 -768 730 38 69 -73 io 1774 16532 93 4274 -1867 .3724 17082 TO'E'AL FIJNDS 5821 82691 89926 50976
S. Analysis of Payments Costs of genervdting funds Offering envelopes Untestricto Restricted endowtnen totaL 30 30 30 30 Charitsble aetiviti Mintstries & Mission allocation Vacancy Allowance (-) Missed Payment TOTAL Giving to Grow Presbytery dues Voluntary Addition41 Stid Mintster's expen5¢8 Trnvel Pulpit supply Other statTing eosts Fabri¢ Tcpairs & maintenan¢e Council Tax H¢at and light insuran¢e Othcr building costs Church office expenses Organ & musi Other expenses Life & Work 3723 250 3723 250 420 3503 247 3150 3503 247 3150 131 3360 54541 54541 15217 1256 2416 11256 2416 5187 3025 2463 2700 5567 2463 27 5567 2974 4065 1852 41 36272 25286 64541 89827 Sp¢¢ial Colleciion TOTAL 25316 64541 89857 36272
- Minister's Stipend All Church of Scotland congregatioLs contribute to the National Stipend Fund which bears the Costs of all ministers, stipends and employerfs contributions for national insurance, pension and housing and loan fund. Ministers, Sti[ are paid in accordance with the National Stipend scale which is related to years of service. 2024 2023
- Collections for Third Parties Scottish Bible Society CHAS Etc 70
APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CIIURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL CCOUIYT Credit Balances held at 31 December at cost 42943 42943 Market Value of Balances at 31 December 55301 53457 REVENUE ACC Credit Balance at 31 Dcccmber 4668 2614 TEM Credit Balance at 31 December 245772 295244 Notes fany ofthe above lines do not apply lo your congregalionfor both ofthe Or$ being reporled ihen they can be removedfrom the nole. The nole only requires the ar endfigwe for each ar fo be shown. Derailing ihe movemenfs Is no¢ neces,sary bt4t can be shown as addilional disclosure ifcoKsidered appropriate.