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•m￿r 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 Tr￿1••%
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 Congregat￿n are inviled to nominate Indiv￿Uals. 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 d￿rine, 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 CLWgrat*s wrth other Chuich¢$ bn vanous ecumenical tx%J￿5 in
Scotland and beyond
Other activities Indude Seryices ol Worship, Sunday requi￿ and community activrt*s

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 app￿tiall0Th 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$s￿n
Joint Session Clerk
Joint Session c￿rk
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
MIn￿ster'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 Congregat￿n5 contribLrte to the Natwal Stspend Fund whth bears the costs of all
ministers, stipend$ and employefs contnbut￿nS 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 Balan￿S at 31 December
55.741
51,074
REVENUE ACCOUNT
Credit Balance al 31 December
50,110
44.638