Charity No.: SC006420
Congregation No.: 422330
Isle of Bute Parish Church
Report and Financial Statements
forthe year ended
31" December 2024

ISLE OF BUTE PARISH CHURCH
ReportofthgTwsteos forthe y8•r end 31rtDecember2tr24
TheTrustees presenttheir anNel report end finandal statements of the charltyfortheyear erKled 31st
De¢pmber2024.
Constitution
Th81s18 of Buto pa￿Sh Church wus t>5trJbli5hed on 1" July2024 lrythe union of Rothc¥ayTrintty P?rfsh Chui¢h
8nd th& Uniied Church of Bute. h operates undera Deed of Unitsry Constrtution wthich rnean5th<ltthe
temporaL affairs of the ungregation are administered tythe Kirf( Session and CDmmTlt88s gov8rn8d by
Standing Ordors ett8cffifromthat dat&
Recrultment ond Appoiwthont olTw•tw•
Mambgrs of the Kitksossion ar8 the char1tyTW￿￿￿ Th8 KlrkSe$91on'$41 Mernbe￿ are EL(lers ofthe church
$ra ol$¢ied from those mambers otthe church who are consldcred to ha￿ tho appropriat&gths and skills.
Tht> firk Se831on and tho congrcgatlon are f¢wIt￿ ty nominate indivlduals who ar8 bolieved to have the s￿1[¥
and commttmont to conlrfbuto to tho manag8m8nl 8ffairs ofthg Church.
Memhers of th¥ CDngr¥8*rtion who 8r8 not èldgts but 818 Consid0r￿ to ho¥oTelgvant ￿ft3 4nd sk>Us may be co-
ptgd as correspondlng members ofthe ￿ik Sesyion- th080 mombern ar• notTN¥ieo8.
Organl$atlon
The Isle of Bute Partsh Church'3 con*Wtlong1 number18 422330 and iti& 8 rogt8teY8(J chadry, wtth charty
numb&r SCC%)6420.
Th• rnembor8hip ol tho S•88ion 88 at 314tDecember 2024w8541 Eldarg and no correspondlng rnernb&rs. A fvll
Il¥t ol the member3 {includlngthose who only Stsr￿ foi partof the 2W) is attached a8 an appendlx. Thi¥
list was created by cornblnlngtho 2 Llsts OtEiderslmm th? 8pprov•J 2023 Annu81Accounts.
Isle of Bute Parish Church will tiaisgNYtlh all Chtstuan Churchas and ihtschristkgn Feuowthip to hold jelnt
Se￿e05 as pert of 8ute Churche3Together.
Operntlonalstruetuie
ActNe Sc8STon committee8 In 2024: Ad-hoc: Anancw. Fundrnl8On& H8lL: MiBBlon & Outreach: Property 8nd
Safegua￿Ing.

Wor5hlp and lknnisation¥
The Isle of Bute Parish Church isTrinrlartan In doctrine. Reformed intraditlon 8nd Pr88byt8ri8n in pobty. It
&xists to glorify God and to worktOTthe advarhcement of Chrisvs Kingdom throughout the world. As a n8tlDnaL
Church It acknowledges a dislinctNg cali and duty to bTingtheordtnans93 of reiigiDn to the people in every
parish of Scod8nd through a territorialrninistry. ItCO-oper8teswlth othwchurches in various ecumenical
bodle$ in Scotlgnd and beyond.
Thè Isle of Bute Parish Church worshlps on Sunday3 at 11om. There 1$ 8isoa shortservice held on a Thur8d8y
moTnSng atthe Castle Street H811.
There 18 th8 f8cSlttyto provldeih& tnR streamSngof services and fvner8ts how8veithis is d8p8nd8nt on tho
person leadingworshlp weelngto r( being u38d.
Th¢re is o branch of the Guild; Pass-rt-on: Stroiters & Stridgrs & 8Bdmlnton Club.
The Church Aoll Ag 8t 31"December 2024wag- _
M8mber8-. 577Adhgrents- 118,. and on the Supplemoniary RotL' 17.
F5nan¢lal Revlew
Thè ￿ndS held byth818ie of Bute P8rish Church ?r8 8n amalggmgtjon of thoge heid bytheforrner
congr&g8tions of Rothe88yTrinty Church gnd the United Church of
For the purposes ofihests accounts. tho openlng ba18nce8 were tsken from Rothe$8yTrlnityChurch's
Inspected accounts a3 at 31° December 2023 and their incom8 8nd expenditure for the period to 3￿ June
2024. Th8 balance8 01 the United Church of Bute from tho inspected accounts as at 30" June 2024 were
In¢orpor8t8d on 1"July 2024 and the Income and expenditurewas the Isio of Buie P8r18h ChurchSfrom that
date.
The principal Source of ineomèfor tho Isle of Bute P8ri8h ch￿￿h is thn)uth the ￿aklY offerlng8, gift aid
donatlons, fundrB181ng events and hitlngthè hall f8cllit166 to th1￿ partles.
Th• origln81 cuffent accountg for both thè fom)er congregotkJn8 are heid In the Bank of Scotland. Rothe8Byand
both remaln open a$tron¥actlong are stillbeSng presentsd through both. Eventuauyithe fomerTrlnty Church
bank account will be Closed.
R8seNes aro held wlththe chU￿h ofScotl2rKI GeneraL Trustees in the Irwestorn. TtU3t Depostt Fund Bnd
Growth Fund.
Atthe end of the period the ¢hurch held £77.884 unr￿rf¢tsd funds. E35.518 ofwhlch was deslgnotsd. The
r8maining£42.366 m8de up the gonet4lfund.

rru31885' r￿ponSIbl11t1￿3 in relation to thefinancialstateme
The chArltytmswarB ￿pOnSible fOrprepahngtruthe￿dnn￿SL reporn and finonclai sta￿7entS In
accordance apptscabie law and United ￿"ngdoM Accountingstsndanls (United ￿ngdoM GeneT8iLy
Aecepi8d AccoUntlngprzc￿C£>.
Th8 Law applic8bl8 to chèiities in ScotE8nd requiT8S the ch8ritytnJste&4to prèpar• fin3nci8lstatern8nt3 for
each year whlch glve a true and falrvlew of the state of a￿1￿$ olthÈ charfryand ofihe IncomSng reswrces Gnd
application ol rasources of the charltyfrrfthe porfoKI. In prepDrfngthe finandal statsments thetru8to85 ait
rtsquirod to:
sÈIEQtsuftBble 8c¢ounting policies 8ndthen applythem congistenty
obsarve th8 mèthods 8nd principl85 In the appiic3bt8 Chariti85 SORP
makejud8em•nts and esfjmate$that•rÈ reasonable and prudent
stat8 wheth8r applicablg accounting stsndswd¥ hay8 b8en fou¢)￿*d. subjart to ary mat•ris1 d8partur•s
dlsc106ed ond &xpiolned In ihc flnanciol statcmcnts
pr¢poie ih6 flnand81 st818ment8 onthe go5ng conujrn b&s18 unle8s 1118 inapproprlate to prgsurna thot
th8 ¢harTtywill¢ontlnue In bu51nes8.
Thgtrustpgs aro r05ponslble for keoplng properaccoun￿n& T?cord5that dlsc1050 wlth 10g¥onablp gccurpcy 9t
rry tiino> tligfii?¥nci¥l posrtion of the charlty and to enabl&them to 8n3ur¥tli&rtth¥fiii¥n¥ial ¥tdt13rngrtt% ¢grTipIy
with the ChJiitieJ und Tru8tee Inve8tmenl IScotiaThJl Act 20QS, the CharityAccounts (SCOt￿n￿l R￿Ul￿tIO1￿￿
200618$ $mondodl énd tho pfovi9ions ofthe ch8rty'% constrtufion. Th8yor•o180 iotspon8lbltr for 8éfBguardlng
the &¥scts oftho charlty8nd t8king r88son8bi& sty lor the provantK>n und detectlon offraud and other
Irregularities.
Approv&d try the iru8tw SiKn•d on th•lr b•h)If br.
NB
Tr88sur8r
e3¥ion Ciewk
D8te-

ISLE OF BLWtE PARISH CHURCH
Indep•lldB￿t Examlner's Rèportto th•Tru*tse¥ oflsl• of Buto Parl•h Chunth
l R8POrt on the a¢￿Unts of th8 charityfortheyearendwj 31 Oaeemb8r2024which 8fè Sètouton pag88 to.
R¢spoGtlvo r08pon8ibiilllès of truÈt••s and•x•mlw*i
The ¢hutlty'3 are T￿pOr￿91b{e tor the pr8parat¢on of the aeeounts Sn accordance with th8 terms of the
chariti￿ and T￿￿189 knv&sbnent (Scotlandl kn2C415 and tho Charitlys Accounts IS¢odand} Regulutlons 2008.
Thg rhJrftytwstees ¢onsiderthatthè8udltrequiremfmt of Regulation 10111 (Alto IcloftheAccDunts Ragutatlons
do8s not apply. ft Is my re.8ponslbilityto wminelho aCC￿nts as requir￿ under Section 44111(cl oftheAct und
to 8ttbts whgthor matter8 hove com8 to my attcntion.
Bfjsls of Ind•pendent fjxAmln8rfB 8tst6m•nt
Nyoxarnination Is carried out in ac¢ordAne.e with Regulation 11 oftho ChArttt88PLcounts IScctland}Regulatlon
2Q08. An 0¥amino￿On InclLKlas a rnv￿ of tho eccountsng [￿OrdS kept by the chority and a comparlson of the
¥CCDunts pr88entcdwith those recortl$. It￿lAcIUdeSc0n$Iderati0ft of8ny unugualltemÈ or dls¢i¢surgS inthe
accounts and 8euk.q oxplangtlons from the tru8tee8 concemlng orry 8Lsch m8ttor*. The procoduro% undortakèn
do not provlde ou tho evitlence Èh8t wr>uld be required in audlt. and ¢onsequontty I do not expraee 8n eudlt
opinion on thoviewoven lrythe acGouni8.
Ind•pendènt •xamkner'¥ •tatemont
Durlng my wminetion no m8tter ha8 Coma to my 8ttentlon
1. whlch gfv88 me rea8onable COU￿ lo b81ieve that In anyrnÉteri8l re8peGt the ruqulroments:
o kggp 8ccountingracord8 In $¢cont4ncewith Section 44111181 of the 2ty)5Act and
Re¥uioilon401th9 2006Accounts RèbwIDtlon4 an
D pr8P81A gc¢ouNs whkh accord with the occountlng record8 and ¢omplyvAth
Reiul8tion 9 ofthft 2006 AcccMJnts Regulation$
h8V8 not been mgt, or
2. to whlch. In my oplAIDn. attentlon shrjuld be drawn to enablfr a pro￿1
understrndine ofthv ￿CoUnts to be re8ched.
One 2 On8 AecountsnGy SeMc8s. 10 Gallry•48t8 Rothesay Isle of Bute. PA20 OHR

ISLE OF BUTE PARISH CHURCH
Statsment of Recelpt5 and paymen1¥
For the period ended 31 Dec•mb•r2024
vThr￿rkt
2024
R8colpt8
Off81ings and Donations
Ch8rltab(e Actlvitles
54.897
2.570
54,897
3.731
2,594
2,121
53,343
1.181
Inveffiment Income
()th6rTr8d(ngActNiti08
2.121
59.475
Tex recover8d
12.233
12,233
168
f8 &Work
Congrog8tionalOryanl8atlon
Sal8 ofAs8ets
Transfèr ol Unlon Fund#
150
1,000
107.480
1,929
122.960
74.124
1.185
88,860
33.356
744
MlsGeLianous
34.11x1
TotoL Recelptg
148,335
37,987
186,302
P8ym4nt8
co￿$ of Generatlng Fund8
ActNlties
105.507
1,020
833
6.S76
112,083
1,020
2.890
Qoverancg costs
Oth•r
Total Paym•nts
1tr7.360
115.993
Dolkltlsurplus trthe yaar
40.975
29.334
70,309

ISLE OF BUTE PARISH CHURCH
Ststemont ot Balances
A$ ￿ 31 Decembei 2024
2024
Cash funds
Cts8h 8onk Brought Fowar
47583
26687
74250
Mov8m8nt in Y88r p8rsumm&ry
62365
70309
Ca8h and Bankat 31 Dec•mb8r 21)24
65537
79)22
144559
Oporntrf Trnn8ter
Gain
Cioging
Ilncluded in Fund$ Above)
Inve¥tMenrs et markotvaluo
14831
14629
2121
31S81
TheA¢counts ￿ErdapPY￿aed by th•tru8le•s and •Ign￿ on th￿rb•hOlI by.
Treasurer
Sèsslon CL•rk

ISLE OF BUTE PARISH CHURCH
Notes to Tho Accounts.
Yearto 31 Decembgr2024
l. Fund8
Opening
B818r4ce
Closing
B8L8nea
Roceipts Poyinents
Tr8nsfei¥
Dui8nffjt•d Fund•
GrotSP8
Youth Fund
2,942 E 1.175 £
1,971 £
144
1.581 £
833
3,284
3,730
1,673
1,500
1,130
12.000
1.615
Flower Fund
Hall Pginting
The Ranfrew Bèquest
Chrlstin8 Reed Lega
Campbell Boqueat
Total De$l¥n￿ed Fund•
Gergrgl Fund8
yo1￿ unro¥¢rlotad Fund•
1.500
1.102
11000
11,901
28.118
12,201
35.518
42.366
6.494 £ 1.739 £
52.722 £ 73.091 É 106.528
59.217 E 74.830 £ 107.3fl
3A13 £
232 £ 2.(4)o
5.830 £
5.790 £ 2258 £ 6.632
818
833
23.081
51,199
77.884
1.645
6,515
34,772
23,142
88.674
68novolollt Fund
M&AFund
FBbric Fund
E 33.356
22.924
56280
Tru8t Awounts
Tot•lf8atrirf￿ Funds
15,033 É 3.993 £ 8.632
Trtal
74.250 £ 78,823 £ 116,993
£ ID7.479
144,559
41 Thè uTrr8Stri¢tsd lund#8r& awall&bl8to be gpgnttorarry puffjJo3e of thecharity.
The trvÉtse# CTe4ted the foUth¥lngde84¥n*ed lund&'.
touoa-fijnd compv181ngofthofotLryrtlngchurch otg8nlsatlonJ-Th8 8ft•moon Gu41d. Th8 Qulld. li8fftthou¥e.
Pa88 It on. Bnd Th8 EvenlngGuSld. Thalund¥ 4rèd88lt W4iih directtytyth•lndl¥ldual ￿￿￿p8.
Etiktio￿- The8¢ funds8reforth¢ upkoep ottha labriGof the bulldin8&
It￿Re￿-Fu￿dSlom7eAlyf01ehl1rtrPn andswngpeople 85 In bl be[￿•8￿d Pre￿oU31yha1d as
restrictud. Th8donor. fclknwing a ¢0nV8rsa￿n atoutth8iT us4 ha8instsucwdthatthelundsb0rel￿9d to be
app￿ed atthg 1S15GrEtton of th8 ￿￿$￿SsIon.
titl#ti￿-Th8 LeEaGy l$to helpzupportthe congrgeation duringthe fln8ncl81 unc8rt8lntie8 arl81ft8
from the pandemic 8nd m8y8150. Él the dirycmtion ofthe KithS858ion. be appbed toTh8 Restriclpd Fabric Fund
for Congrewipnal Buildiw.
bl Th8 ch8rrty hBs recebved th8follo*Tn8v￿tr5ctedfU￿d5 durIngthe￿￿
t&AfuuQ- Minl¥trie5 and AlocatiDft Fund.

ISLE OFBUTE PARISH CHUKH
Note8tothe Ac¢ounts
Y￿rt0 31 DecembBf 21>24
l. Funds Icorrtlnuedl
coows*￿-ThOS91undtt be u8•J to caryoutsiw)ffiegntwrk•on tho eon8rWIDnil
8uiit1ingsoNwthefitxtftwwr8.
ItuaLAc￿td-Th9$e fundj ha￿seen1•d from Iwiesiefttoth&Church 0￿rtheY￿1￿r8fjnd mu8t be r88trlctsd
foTthefoUowing purposts8:
E#u¢adonal Pjrpctha
Modem Pov8rty
Sunday School
Memorf8twlndLM3
GeneF81 ￿JrPoS
KtrtS0881on
I Inbwtrn•nts
M8rk8tV8lue Brought Forward w 1 JBnu8ry 2024
Add.. Addltion8tO ill¥88tments @ VBiuafrom Unlon
DI8P08818 canyingv&lu•
Add not IrNestment8ainno8a
M8rketValuo8s at 31 DecDmber 2024
£14,831
£14,629
E2.121
£31.581
Inv88iments4rtfalr¥aiu• ¢omprAs0d:
Investors Tru￿ Growth Fund
Total
4,950unlt* held intha Church ofS¢ottand In¥e8torstru*Grthwth FundforvarityJ8trust5

ISLE OF BUTE PARISH CHURCH
Notes totheAccounts
Yearto 31 D•cember2024
3. Annlysis of Donjtions &OffEriry¥
Untestsl¢t
Restricled
Total
WFO Schemg
11.189
20.1)37
12.M
501
E 11.169
E 2D.037
£ 12.792
501
GIftAld Oon8tlon8
Ordinary Offeiittgs
Gencr81 Donatlon8
Weddlng8 & Fun8r815
Use of Hall
2.21KI
8.198
2,200
8,198
E s4￿7
£ 54,897
4. An•ty•la ol Payimnts
Co81010?n•TOtlngFund¥
Offe¥ing Envelop88
h8rltable Actlvftl•
GivlnKto Grow
Pre8byteryDuo8
Mlnl?tsrs Expen6e8
Org8nist
Sal8rles
49,641
703
£ 49,461
703
3.246
3.246
5,334
5,349
1.130
Prlnting,St8tlonery&Po8ts88
Telephone
Equlpment
Advartlslng
TTolnln8for Mls&lon
Cholr & Musl¢ Expan388
Mlsc Wenses
HèAt & light
F8brle Repalrs &Malnten8nc•
Upkeep ofGround8
Water iat•g
1.130
90
87
130
130
1.614
819
1,614
819
20.753
£ 20,753
8.932
1.880
1.738
7.475
£ 2.794
4696
1.738
7.475
1794
Insurance
Council t￿- Flat
Cleanlng
Goverance
Audttfees
1.020
£ 106.527
6576
£ 113,103

ISLE OF BUTE PARISH CHURCH
Notes to theAccounts
YgArto 31 D8comb¢r 2024
5. Mknls¢er¥ Slipwd
AIIChurch olScotLqnd congregatlongGVTrtritr4Jre totho NationalStiptt)d Fund whlch be8rsthecTh8tof all
minist8FS' 8tipend8 and emplo￿¥ 8 contribution8 for national insurance, pension snd hou8ing8nd loon fund.
Ministers'8Jpgndsare p8kl in accord8nc6vAthth&national8ttpend scHlo, which i$r818tsdtoye8rs of s¥rvlce. For
theyear¢tndeF ravrawthv M￿lTnuM stipeod vM8 £30.135 and the rnaximuffl 51Tpend
lin the flfth and sub8equontyearslwa5V7.032.
Trust•• Ramuner•tlon and Relat•d p8rtyTran•￿IlotsI
IXTrin8the year 1 memborofthe KlrkSa88lon roc•i¥•d £2.54OfLxpTtyridlngrnu8lc8LseMc8&
7. spe￿0{cOlleCtIons10r7h11d P•rtl
$8lv4tlon Army
8ut• Paulatyw Core
LodginkHotJso Mi881on
UNICEF_J•r8 ol Gr&ce
£340.00
£366.
£591.

ISLE OF BufE PARISH CHURCH
Noteg tothe Acc4)Um$
Yearto 31 Dècember 2024
APPENDIX1