Charity No.: SC006420
Congregation No.: 422330
Isle of Bute Parish Church
Report and Financial Statements
for the year ended
31" December 2025

ISLE OF BUTE PARISH CHURCH
Reportof the Trustees forthe year end 31*1 Do¢gmbor 2025
The Trustees present their annual report and financial Statements of Ihg charltyforth8 year end8d 31st
December 2025.
ConstltutSon
The Isle of Bute Parish Church was established on 1, july 2024 by the union of Rothes8yTrlnSty Parlsh Church
8nd th8 United Church of Bute. It operates under a Deed of Unitary Constitution which m8ans that the
tempor8L 8ffairs of the congregation are administered by the Kirk Session and Committees governed by
Standing Orders effective from that date.
Recrultm8nt and Appolntment olTrustees
Members of the Kirk Session are the ch8rityTrustees. The Kirk Session's 37 m8mbe¥s are Elders of the Ghurch
and ar8 81ected from those members of ihe church who arg considered to have the appropriate gifts and skills.
The Kirk Session and the congregation are invited to nominate individu81$ who are believed to have the skills
and commitment to contribute to the management affairs ofthe Church.
Members of the congregation who are not elders but are considered to have reiev8lltgift$ and $klll$ m8y be eo-
opted as corresponding rnember8 ofthe Kirk Session,. those members are notTrustees.
Organlsation
The Isle of Bute P8ri3h Church'8 congreg8tionBI number is 422330 and it is a registered ch8¥ity, with charity
numberSC006420.
The Offic8 Bearers (>f the Session during 2025 were:_
Moderator: Reverend SibylTchaikovsky. The Manse. Crichton Road, Rothesay, Isle of Bute, PA20 9JR.
Sesslon Clerk". Mr james S. M¢Millan. 4 Battery PLBce, Rothesey, Isle of Bute, PA20 9DP.
Treasurer: Mr james F. Martin, 6 Bogany Road, Rothesay. Isle of Bute, PA20 9JS.
The membership ofthe Session as at 31 December 2025 was 37 Elders and no corresponding members. A fuu
list of the members lincludingthose who only $erv8d for part of the year 20251 is attached as an appendix.
Isle of Bute Parish Church liaises with all Christian ChurchES and the Christian Fellowship to hold joint services
as part of Bute ChurchesTogether.
Operatlonal Structure
Active S8sslon committees in 2025: Ad-hoc- Finan¢e- Fundraising- Hatl., Mlssion & Outreach., Property and
Salegu8rdlnÉ.
The Isle of Bute Parish Church has office accommod8tlon In the Church Centre. Townhead, Isle of Bute, PA20
91H.
Wor5hlp and Organlsatlons
The Isle of Bute Parish Church is Trinitarian in doctrine. reformed In tradition and Presbyterian in polity. It exist8
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 dutyto bring the ordinances of religion to the people in every parish of

Scotland through a lerrilorial ministry. It co-operates with othgr Church8s inv8rious 8curnenic81 bodies in
Scotland and beyond.
The Isle of Bute Parish Church w(Fr8hips on Sundays at 11am. There is ai80 a short Sgrvice held on o Thursday
morning at the small hail at the regr of Trinity Church.
There Is the facility to provide the live streamingof services and funerals however this is d8pendent on the
person leadingworship agreeingto it being used.
There 18 8 branch of the Guild.
The Church Roll as at 31" December 2025 was..
Members.. 559 Adherents: 1 S. and on the Supplementary Roll.. 117.
Fin8ncio1 Aevlew
The funds held by rhe Isle ol Bute Parish Church are an amalgamation of those held by thg former
ongrogations of Rothesay Trinity Church and the United Church of Bute.
The original current accounts for both the formei cOngreg￿lOnS are held with the Bank of Scotland, and both
remain open 8$ transactions are still being presented ihrough both. Eventuauy, the formerTrinity Church bank
accountwill be closed.
The prin¢ip818ource of incomelo¥ the Isle of Bute Parish Church is through the weekly ollerir)gs, gift aid
donations, fundrÈisingeventS and hiringthe h811 facllltlegtothird parties.
Reserves 8rè held wlth the Church of Scotland GeneralTrustees in the Investors'Trust Deposit Fund and
Growth Fund.
Funding ha8 been received from Historic Environment Seotl8nd towards the harlingwork being carried out on
the Church. TherB have 8180 beèn fLbnds released from th8 Consolldated Fabric Fund held by the General
Trustees.
Reserves Pollcy
The Trustees. policy is to maintoin resetves at around 213 monlhs of norm81 runnlng Costs to meet
commitments and to cov8r 8ny unexpected exp8nditur8. At Currgnt levo18 of ExpandftuTa this èquates to £9932
on average per month. General. unrestricted and undesignated funds 8tth8 8nd of the yearw8re £14421.00.
which is within the tsrget range. The charity aims to increa88 th8 unrestricted reservos to the target level in the
short to medium term.
2025
£125,596
Total Reserves
Less..
Restricted
Designated
General ReseNes
(£74,506)
1£36.6691
£14,421

Trustees. re8ponBlbllltles In reiatlon to the flnanclal 8tatement8
The charity trustees are responsible for preparing trustees, annual report and linancial statements in
ccordance wth &pplicable lawand United Kingdom Accountingstsndards (United Klngdom Ggn8rally
Accepted Accounting Practice).
The law applicable to charities in Scotland requires the charitytrustee3 to prep8r8 fin8nci818tatements for
each yearwhich give a true and fÈir view tsf the situation of the charity and of the incoming resources and
application ol resources otthe charityforthe period. In preparing the financial statements the trustees are
requlr6d to:
$919¢t suitable 8¢counting policies and th8n apply them conslstently
ob8erve the methods and principltss in the 8pplieable Ch8riiles SORP
make judgements and estimates that are reasonable and prud8nt
state whether applicable èecounting standarcls have been followed, subjectto any material departures
dlsclosed and explaln6d In ih8 financial statements
prepara th6 lin8n¢S818tatem¢nt$ on the goSng eoncern basss unless it is inappropriate to presume that
the charity will eontinue in busin8SS.
The trustee8 arg re8ponsible for keeping proper accounting reeordsthat di9closewith reesonable accuracy at
anytime the financial position of the charity 8nd to en$bl¢ thom to $nsure thet the finencialstatements comply
with the Charities and Truste8 Investment (Scotlandl Act 2005. the Charity Accounts Iscotlandl Regulations
2006 las amended) an(f the provisions of th8 chartiy's constitution. They are also responsible lor safeguaiding
the assets of the charity and taking reasonable Steps forthe pr8v8ntion and detection of fraud and other
irregularities.
Approv8d by the trustees and Signed on their behalf by-
Name
Name
James F. Martin
Treasurer
james S. McMilL8n
Session Clerk
Date..
Date..

ISLE OF BUTE PARISH CHURCH
Independent Examiner's Report to thg Trustee5 of1s10 of Bute Parish Church
l Report on the accountg of the charity for the year ended 31 December 2025 which are set out on the following
pages.
Respe¢tlve responsibilili88 of trustees and examlner
The ch8rity's trustees are responsible for the preparation of the accounts in accordance with the terms of the
ChÈrities and Tiustee Investment Iscotlandl Act 2005 and the Charities A¢counts (Scotlandl Regulations 2006.
The charitytruste88 considerthatthe guditiequirement of Regulation 10111 lal to lel of the Accounts Regu18tlons
doe$ not apply. It is my responslbility to examine the accounts as required under Section 4411llcl ol the Act and
to state whether matters have come to my attention.
8asls of indgpendgnt examingr'¥ 5t8tem•nt
Myexamination is carri8d out in 8ccoidancewith Regulation 11 of the Charities Accounts (Scotlandl Regulatlons
2006. An examination includes a review of the accounting recoids kept by the charity and a comparison of the
accounts presented with those records. It8180 includes consideration of any unusLJ81 items or disc108ures inthe
accounts and seeks expl8n8tions from the trustees concerning any such mRtters. 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 view given bythe accounts.
Ind8pgndent examlner's stat8m8nt
During my examin8tion no matter hag come to my attention
1. which gives me reasonable Cause to believe that in any material respect the requirements:
*To keep accounting record5 in accordance with Section 4411 Ila) of the 2005 and
Regulation 4 of the 2006Account$ Regulations, and
"To prepare accounts which accord with th8 acoountirhg records and comply with
Regulation 9 olthe 2006 Accounts Regulatlons
have not been met, or
2. to which, in my opinion. attention should be drawn to enable 8 proper
understanding of th8 accounts to be leached.
Mrs LA Paul-AIAAP, MIAB One 2 One Accountancy Services, 10 Gallowgate Rothesay18le of Bute, PA20 OHR
Datè..

ISLE OF BUTE PARISH CHURCH
Statementof ￿¢0Ipts and paymènts
Forth8 perlod ended 31 D8cemb8r 2025
Note
Unièstrlcted
R88trlcted
2025
Rècelpts
Offerings Hnd Donations
Charitable Activities
76.738
6,154
2,293
76.738
6,154
2,482
2.475
11.139
98,988
Investment Income
1B9
OtherTrading In¢omg
Insurance Claim
2.475
11,139
13.803
85.185
Tax recovered
10.113
368
10.113
fe &Work
368
CongreEatlon81 Organi$8tions
Sale of Assets
47
47
700
700
Grants
18,418
89,430
18.418
89.430
744
C8PIt81ReLeas8fromConsolidat8d Fabilc Fund
Miseellanous
744
11,972
E 107.848
119.820
Trfal Recelpts
97,157
É 121,651
218.808
P8ym&nts
Costs of Generaiing Fund8
Activities
122.145
744
£ 113.206
235,351
744
Gov8rBnc8 Costs
Pa5S it on
297
297
fe &Work
378
378
Other
1.000
1,000
Total Payments
123,564
£ 114.206
237,770
D8llcltlSurplu8 for tho ￿or
26.407
7.4145
18.962

ISLE OF BUTÉ PARISH CHURCH
St8tam6nt of Balance5
Year to 31 De¢embeT 2025
Not99
Unr88trlct6d
Restrlcted
2025
Cash funds
Cash and Bank Brought Forward
£77,497
E67.(￿1
È144.558
Movoment in Year per summ8ry
-£26,407
£7,445
-£18,962
Cash BankHt 31 DÈc8mb8r2024
£51.090
È74,508
E125.596
Openlng Transfer
Galn
Closing
Ilncluded in FundsAbov81
Investrnents 8t tn81ketVaiue
£31.581
£2,475
£34.056
The Accounts were approved bythe trustoès and 8lgned on thelr behalf by:
J8m88 F MBrtln
Jomos Smcmlllan
Sasslon Clèrk
Troo¥uror

ISLE OF BUTE PARISH ¢HURCH
NotsstoTh•AcGount
Yearto 31 Decemb8r2025
Funds
Opening
Balance
Closing
Balance
Receipts Payments
Trar￿terS
Designated Funds
Group5
Youth Furid
3,284 £ 1.100 £ 1.053
3.730 £
28
1,673 £
1.500
1,130 £
£ 1,059 É
554
1,059
105
2,272
3,864
1,798
1,500
1,180
761
Flower Fund
58
67
Hall Painting
The Renfrew Bequest
Pass it On
so
298
Music Fund
554
Christina Reed Lega¢y
Campbell Bequest
Total Desbgnat*d Funds
Gener81 Fund5
12.000
12.201 £
35.518 É 3.389 E 1,351
42,366 £ 94.722 £123.267
77,884 £ 98.110 É124.618
1,645 É
112 £ 1.000
6,515 È
135
34,772 £ 119,763 É 713,207
23,742 £
325
66.674 £ 120.335 £ 114,207
12.000
12.740
36.669
14.421
51,090
757
539
887
600
Total unr85tricted Funds
287
Benevolent Fund
M&AFund
500
7.150
41,329
25.270
74,506
Fabri¢ Fund
TrustA¢¢ounts
1.203
1.703
Total r95trlEied Funds
Total Funds
É 144,558 E218.446 E238.824
1.416
£ 125.596
al Th& unrestricted funds are available to be spentfor 8ny purpose of the charity.
The trustees hgve crooted the followSng design8t&d funds..
tQUE5-fund comprlslngof the following church org8nisations-The afternoon Guild. The Guild, Lighthouse,
Pass It on. and The EveningGuild. The funLls are dealt with diie¢tly by the indfvidual groups.
FJbtLoEulld-Thesefunds ore forthe upkeep of th8 fabrlc of the buildings.
IboBe0fr￿L￿t-FU￿ds formeriyforchildren and young people fts bl below 8nd prevlously h81d 88
stricted. Tha donor. fouowing a conversation abouttheir u59, has instructed tharthe funds b8 r8l8a8ed to b8
ppligd atthe dl$¢r0tlon of th8 ￿rksessIon.
The Legacy 15 to help 5UPPDrt th8 congregation duringthe financi91 uncertainties grising
from the pandemic and mayalso, at the disGr8tion ofth8 Kirk Session. be applied toThe Restri¢tÈd Fabrlc Fund
forConEregation81 Buildings.
i0￿-These fun¢Ys are designated forchoirand Mu$lc 8XP8nses associated with the worship.
EasthQn- Fundsfor assistingVulR9rfjblo p8oplo S8ttlngup 8 naw horne.

ISLE OF BUTE PARISH CHURCH
Not•s totha Accounts
Year to 31 December202S
Funds IContlnu6dl
bl The charity haB re¢oiv&d tho lollowing restrictèd funds durlngthe year:
t&AfuDd-Ministries and Allocation Fund.
YouthFund-
Th88efunds arelo be used to ¢8TryOUt significant works on the congregational
Buildings over the next féwy88rs.
TtLLStAc¢ounts-Th888 funds have accrued from legacies lefito the Church overthe years and must be r8Stricted
forthe following purposes..
Educ8tional Purpose$
Modern Poverty
Sundayschool
Memori8lwindows
General Purposos
Kirk Session
2. Invostmani8
Market Valu8 Brought Forward al 1 January 2025
Add.. Additionsto investment8
Dispos81s carryingvalue
Add net investment galnlloss
Marketvalue as ot 31 D8cember 2025
rJ1.581
£2,475
£34,056
Invostmont8 8tfalrvalu8 comprl¥ed'.
Investors Trust Gr￿h Fund
Total
£34.Q66
4,950 unit8 held in the Churoh ofscotland Investors trustGrowth Fundforvarfou$ tw$ts

ISLE OF BUTE PARISH CHURCH
Notes to the Accounts
Yearto 31 December2025
3. Anely¥l¥ of Donatlons & Offerlngs
Unre8trict&d
Restricted
Tot81
WFO S¢heme
9,783
35,701
14.485
1.573
2.200
12.997
£ 9.783
£ 35,701
£ 14.485
1,573
£ 2,200
É 12,997
Gift Aid Donation5
Ordinary Offerings
G8n8ral Donations
Waddings & Funerals
Use of H811
76.738
f 76.738
d. Analysls of Paymènts
Cost ot G8neratlng Funds
Offering Envelopes
Charltablo Actl¥ltlo¥
Givingto Grow
Presbytery Dues
Minist6rs Expenses
Organist
Saiari8S
63.784
2.540
2.827
5.365
7.811
176
£ 63.784
£ 2,540
E 2.827
5,365
7.811
176
Printing,Stationery & Postage
Telephone
Equlpm8nt
Advertlslng
Trainingfor Mission
Choir& Music Expenses
Misc Expen606
Heat & Ilght
Fabric R&pairs & Maintenance
Major Fabric Repairs
W818r rates
789
789
35
35
131
131
844
844
1.088
15.883
8.953
1.088
f 15,883
É 19.577
E 93.630
£ 28,530
£ 93.630
2.298
£ 10,480
£ 3.479
258
2.298
10.4180
Insurance
Councilt8x- Flat
3.479
258
C188ning
Gov8r8nc8
Audit fees
744
744
É 122.889
£ 113,207
£ 236,096

ISLE OF BUTE PARISH CHURCH
Note¥ to IheAceounts
Ye8rto 31 DÉeèmb8r 2025
S. Mlnl$teT5 Stlpend
All Church of S¢ot18nd ¢onEf8g8tion8 eontrlbute to the N8tlon8lStlpend Fund whlch b8ar8th8 Cost of all
ministers, stipends and Èmployer's contributions forndtlOn81 insuran¢8. pension and housing and 108n fund.
Ministers, stipends arè paid in accordance with the national stipènd scale, which is r&lat8d toy8ars of service. For
Ihe year und&r revi8Wthe minimum stip?nd w8$ £32.433 and th8 maximum stipend
(ln thefifth and subsequenlyearslwa5 £39,856.
8. Truslee RemurtÉr8tlon and Related Party Transaction$
Durlngthe yèar 1 member of the Kirk Session received £2.542for providingmusical s8tvices.
7. Spaclal ColLectlon8forThlTd PHrtIés
Lodging Hou$e Misslon
UNICEF-Jar$ of Gr2C8
Venezuelfjn S¢hool (Fiona Samuel)
£295.lJ)
£832.00
£298.00

ISLE OF BUTE PARISH CHURCH
Notes to the A¢count8
Yoarit> 31 Dec•mb8r 2025
APPENDIX 1
Klrk Sesslon Mernbershlp
Janu8ry2025-31rt Decembar 2026
Malcolm Alexander- Deceased
Douglas Allan
Cerol-Ann Di¢k$on
Vicky Feiguson
Ron ForrÈstar
N8ggie Alexand8r- Resigned 08102125
Margaret Clark
Robert Ewing
Edith Forre8ter
Elizebeth Gilrnour
Janette Henderson
Phil Haine5
Joycè Itvin8
P&t8r Lingard
S8ndy Long
Jam88 Martin
Kgtharine Keith
Margaret Long
Fr8nces Martin
Isobel Morrison- Resigned 03102125
J8n8 MacFie
E18ine MacKirdy
James Mcmillan
Fiona SAmts81
Flon8 Sh8W
Jimmy McEwan
Anne McGhie
John MacKirdy
Jim Reynolds- R68igned 16106125
Colln Sharp
StÈwartSh8W
Davina Smith
lan &nclair
EIiz8b8th Speir8
Tony Spencer
EIsp8th Squair
Sibyl Tchaikovsky
Mary Sp8nc8r
Graham Sprowl
Gordon Sutheri4nd
Meg Young