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
Ch￿lty Name:
The Shore Kirk. Kilrnun, Strone and Ardentsnny
Ch￿ltY 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 be￿een 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 cary￿t 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
DeCeM￿r 2024; thc projcct is planned to be completed by Easter 2025 when we will re￿rn 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.
R￿trY¢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 M￿st prepare financial statemcnts which
give sufficient detail to enable an appreci&ion of th¢ t[al￿OnS 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 Tr￿Ste¢
Investment (Scotland) Act 2005, thc chariti￿ Accounts. (SLutland) Regulations 2￿6 and the
Regulations Anent COngreg￿lOnal 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 T￿￿te¢ 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 re￿￿8. 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 accorda￿e 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 prO￿r understanding
of the &counts to be reached.

The Shore Kirk
Recei
tsandPa
ments Account
Year ended 31 December 2023
Unrestriet Restrict¢d EndowmeDt
FU￿d5
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 IsiJ*4*¥ry1024
W￿ker
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.
Mack￿knpBr4U¢
'IM)TAI.
Sri
73
2239
Jitbs
311
Movlment in yt*T:
ofRrfqipth ow¥ FlyTh￿ tsihe
312 0
4107
-7855
1979)
50974
ark
2024 Mw*¢r Vil￿2035
Fab7ic B¢q￿lF￿hd
chris11￿ r
rJ43
1056
133CKg
IR41
168
11505
T(YfAL
2145
13615
47793
43671
c Church FabrK' Nielsth Fw
V*bth V*•dl£lJ4)
1211
142)1
Iws
13214
Laprt￿ Fwmjlul
Z614
42943
S￿￿(Thurth NpJts¢n
￿￿"Kill￿P
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. TTh￿c Remuneration and Related Paty Transactions
No trustee or a person related to a trLth h￿1 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 Sti￿d
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

6. 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
7. 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.