The Church of Scotland Lochgoilhead and Kilmorich Church Receipts and Payments Account 2024 Congregation No: 201278 Charity Number: SC006458
' Reference and Administrative Information Charity Name: Lochgoilhead and Kilmorich Church Charity Registration Number: SC006458 Congregation Reference Number: 201278 Contsct Address: Trustees: Kirk Session Principal Office-Bearer8 Minister.. Session Clerk: Church Treasurer.. Independent Examiner: Bankers: Royal Bank of Scotland Oban Branch 26 George Street Oban PA34 5SB
Tru#teos' Annual Report Y•ar endèd 31 o•c•mr 2024 Structure, Governance and Management Governing Docum•nt The Church is administered in accordance wlh Ihe lem$ ol the Unitary Deed of Constitution. R•¢ryltm•nt and Appolnlment of Tr1••% Members of the Kirk Session a the chanty tnjstees. The Kirk Session members are the elders of Ihe church and those chosen from members of the church vtho are cxMsidered to have the appropnate gifts and skills. Thè minister. who Is a member ol Ihe Kirk Session. Is elected by the congregatrtjn and inducled by Presbytery. Mèmbers ol Ihe Congregatn are inviled to nominate IndivUals. Vlffio are believed lo have the skills and commilmenl to contribute to the mananagement affairs ol Ihe Church. 10 beGome members of Ihe Stsssion. Oryanb8atSon•l Stru¢tyr• The Kirk Session is chaif8d by the minister and meels several tirnes In a year Certain responsibilities are delegated lo the Finan¢e Committee and Ihe Property Committee as appfopnate. The Kirk Session is responwble lor spiritual affair5 Wsthin the chufch. Obl•ctIv •nd Acllvitl•• The Church of Scotland is Trinitarian in drine, Relofmed In tra(Iilion an(1 Pfesbylenan In policy 11 exists to glorify God and to work lor the advancemenl ol Chnst's Kingdom throughout the worfd. As a national Church, acknowledges a distinclive call and duty to bnng the ordinances ol religion to the people in èvery pansh ol Scotland through a temtonal rninistry. It CLWgrats wrth other Chuich¢$ bn vanous ecumenical tx%J5 in Scotland and beyond Other activities Indude Seryices ol Worship, Sunday requi and community activrts
Trujtees. Annual Report l¢ontl Year endèd 31 Dec6mb•r 2024 A¢hlev•ments and Performanc• Regular service5 are held with provision for a &Jnday school. Flnanclal R•¥l•w The pnncip81 source of Incomè Is Gift Donations One fund raising Coffee Moming was held dunng the year Re8grvety Pollcy 1115 the Trustees policy to hold SerVeS of approximately six months expendrture Induding designated funds. At the year end the Church held unrestncted cash funds of £24. 1£6 Statsment of Tru8tse8 Ro•pon8lbll¢tkn8 The mernber5 of the Kirk Session musl pfepare finanaal statements wttich give suffiaent detail lo enable an apptiall0Th ol thè Iransathons of the Church dunng the finanoal year The memters ol the Kiik Session 8re responsible for keeping proper accounting recorcls which on requesi rnusl refle Ihe financial position of the Church at that tsme. Th15 must be done to ensure that the financial statements comply Mth the Chanles and Trustee Inveslmersl IScotlan¢Jl Act 2005. the Charrties Account5 (Scotlandl RegLtlations 20( and the Regulations Anent Congregationèl Finance approved by the General Assembly ol the Church ol Scoii3nd In 2007. They are also responsit*l8 fot safeouardinq the assets of the Church and musi ke reasonable slep5 for the prevention andlor detethon ol fraud and otrer Irregularities. Apwoved by the Trustees and signed on Iheil behalf. Joint Session Clerk Joint Sessign Clerk 30th Marth 2025
Lochgoilhead and Kilmorich Church SC006458 Independent Examinerfs Report to the Trustees of Lochgoilhead and Kllmorich Church I report on Ihe accounts of the Charity for the year ended 31 December 2024 which are sel Out on pages S lo 9. Respective responsibilities of trustee¥ and examiner The charity's trustees are responsible for the preparation of the accounts In accordance with the terms of the Charities and Trustee Inveslrnent (Scollandl Act 2005 and the Charities Accounts (Scotland) Regulalions 2006 The charity Iruslees consider that the audit requirement of Regulation 10111 Idl of the Accounts Regulations does not apply 11 is my responsibility lo exafnine the accounts as re4uired under section 44111 Icl of the Act and lo state whether particular matters have come to my attention. Basis of Independent examinerfs statement My examination Is carried out in accordance with RegLtlalK*n 11 of the Charitses Accounts (Scollandl Regulations 2006 An examination includes a review of the accounting records kept by the charity and a comparision of the accounts presented wrth those record5 11 also Includes consideration of any unusual items or disclosures in the accounts. and seeks explanations from the trustees concerning any such matters The procedure5 undertaken do not provide all the evidence that would be qUired in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independont Examingrfs Statemenl In the course of my examination no matter has corne to my attention 1. which gives me reasonable cause io believe that in any material respect the requirernents. lo keep accounting records in accordance wth Section 44111 lal of the 2005 Acl and Regulation 4 of the 2006 Accounts Regulations. and lo prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been mel. or 2. to which, In my opinion, attention should be drawn in order to enable a pioper understanding of Ihe accounts lo be reached. Name Address Dale. 31 st March 2025
Loch oilhead and Kilmorich Church Recel ts and Pa ments Account Year ended 31 December 2024 Unrgstricted Funds 2024 Total 2023 Note Recei Donations Activities for Generating Funds Bank & Deposit Interest 22,681 1.365 664 22.622 1.200 588 24.710 5.438 24.410 6.570 General Trustees Legacy Total Recei 30.148 30.980 ments Costs of generating funds Charitable activities 30.171 29.312 Total Pa ments 30,171 29.312 Excess of Rgcgipts over Payments for the year -23 1668
Loch ollhead and Kilmorich Church Statem•nt of Balances At 31 Oècembèr 2024 Unre¥trictod funds Total 2024 Total 2023 Not• Bank & De It 8•lance8 Bank & deposit balances brought forward 24,219 24,219 22,551 Movement In year: Exce55 of Receipts over Payments for the year -23 -23 1.668 24 196 24.196 24.219 The accounts were approved by the Kirk Session on 30th of March 2025 For and on behalf of the Kirk se$sn Joint Session Clerk Joint Session crk Treasurer
Loch ollhead and Kilmorlch Church Notes to th8 Accounts 1. Trustee Remuneration and Relatod Party Transactions who was a member ol the Kirk Session received £100 for providing her services a5 orgap.lst during the year 2. Movèmènts in Funds At1 January 2024 At31 December 2024 Recglpts Payments Transfers Unrestricted funds Designated Fabric Funds 6,650 6.650 General Fund 17,569 30. 148 -30.171 17546 Total Funds 24,219 30.148 -30.171 24,196 Pur oses ol Desi nated Funds Fabric Fund.. The Trustees have set aside funds for the maintenance of the Church property 3. Analy$i$ of Donations Unrgstrict8d Funds 2024 Total 2023 Gift Aid Donations Tax Recovered on Gfft Aid Donations Ordinary Offerings (Open Platel Other Offerings, Donations etc 11.386 5,566 4517 1.212 9,521 5.163 5932 2,006 22,681 22,622
Loch ollh•ad and Kilmorich Church Notes to tho Accounls 4. Anoly•ls ol Payments Unrn•lrfctod Funds 2024 Total 2023 Costs of gonorntbng fund• Offering envelopes Charltsblo activltO•8 Ministries & Mission allocation Presbytery dues MInster'S expenses Pulpit Supply Other Staffing costs Fabric repair$ & maintenance Council Tax Heal and light Insurance Organ & Music Prinling, stationery and poslage Other expenses Life & Work Argyll Foregtry 13.104 13.208 587 424 110 990 7,600 1,180 1.704 2.882 530 1,625 980 380 1.288 4.0 2.853 2,601 92 200 42 2.568 255 42 30.171 29,312 5. Mlnl•t•rf8 Stbp•nd All Church of Scotland Congregatn5 contribLrte to the Natwal Stspend Fund whth bears the costs of all ministers, stipend$ and employefs contnbutnS for national Insurance. pen510n and housing and loan fund Ministers, stipends are pai(J In accordance th the national stspend scale. whi¢h Is related lo years ol servi. For the year under review the minimum stipend wa$ £31.642 and the maximum stipend (in Ihe fifth and subsequent years) £38.884 2024 2023 Collectlons for Thlrd P•rtles MALAWI CHAS Gaza Aid 200 250 450
APPENOIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balances held al 31 December at cost 43.034 43,032 Market Value of BalanS at 31 December 55.741 51,074 REVENUE ACCOUNT Credit Balance al 31 December 50,110 44.638