CHARITY REGISTRATION NUMBER: SC006738
St Orans Church of Scotland - Connel Parish
Unaudited Financial Statements
31 December 2024
IATE
RTERE
NT
Chartered accountants
5 Argyll Square
Oban
Argyll
PA34 4AZ

St Orans Church of Scotland - Connel Parish
Flnancial Statements
Yearended 31 December 2024
Page
Trustees, annual report
Independent examinels report to the trustees
Receipts & Payments account
Statement of balances
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
16
Notes to the delailed stalement of financial activities
17

St Orans Church of Scotland - Connel Parish
Trustees. Annual Report
Year ended 31 December 2024
The tmslees present their report and the unaudited financial statements of the charity for the year
ended 31 December 2024.
R•fergnco and administrative details
Regl$tgr&d charity name
St Orans Church of Scottand Connel Parish
Charity reglstration number
SC006738
Prlnclpal office
Sealladh Eile
Aehaleven Road
Connel
PA37 1PF
Argyll
The trustees
Principal Office Bearers
Independènt exarniner
R A Clement Associates Charlere(I
5 Argyll Square
Oban
Argyll
PA34 4A2
Structure? governance and management
Govgrning Document
The Church is administered in accordance wrth the Deed of Conslitulion.

St Orans Church of Scotland - Connel Parish
Trustees, Annual Report (contlnued)
Year ended 31 December 2024
Structure, governance and management Iconllnued)
Recruitment and Appointment of Trustees
Members of the Kirk Session are the Charitable Trustees. The Kirk Session Members are Elders of
the Church and are chosen from those Members of the Church who are considered to have
appropriate gifts and skills.
Structure
In 2012 the Congregations, with the agreement of the Kirk Session and the concurrence of the
Presbytery of Argyll adopted the Unitary Conslilulion. This decision removes the need for
Congregational Board which has ceased lo exist. The Kirk Session (including co-opted members) is
now the sole body responsible for the administration of all affairs of the Church, both spiritual and
lempoml.
Certain responsibilities are delegated lo commillees which report regularly lo the kirk session. These
include Safeguarding, Property and Publications. The Kirk Session is Chaired by the Minister who acts
as Moderator for the five formal meetings a year and any other meetings as requi￿￿. An Annual
Slated meeting ol the Congregation should be held in March to review the work of the previous year.
Objectlves and activities
The Church of Scotland is Trinilarian in doctrine, reformed in tradition and Presbyterian in police, and
exists lo glorify God, lo work for the advancement of Christ's Kingdom throughout the world. and co-
operates with other Churches and various ecumenical bodies in Scotland and beyond.
Morning Worship al St Oran's Church in Connel is al 10am, Dunbeg Church at 12noon. A house
group meets fortnighlly in Connel. A Christmas fair is held in December. A quarterly magazine is
produced and delivered throughout the villages and is also made available in the churches, village
shops and Doctors's surgery for anyone lo obtain.
Achievements and performance
Attendance al morning worship In Connel is 20-25 on average, with attendance around 14 in Dunbeg.
Special services are held al Easter, Harvest, Remembrance Sunday and Christmas. Four times a year
Comrnunion services are held jointly with Dunbeg and monthly joint services are held with Connel,
Dunbeg and our link charge Ardchattlan. Members of the congregations are involved as organists, in
reading scriptures and in saying prayers. The Worship Group conducts services in both churches
when required. Both buildings are used for Weddings, Funerals, Concerts and Musical events. Two
playgroups, the Community Council and a Pilales group were held al Dunbeg during 2024 and there
was a fundraising gospel concert in St Oran's Church. Christian Aid, Erskine Hospit21 and Water Aid
are eharilies we support annually, with collections also taken for different situations such as Ukraine
and following natural disaslers. Our Chrislingle service offering supports a local charity such as
Homeslart. We also send around 40-50 filled shoe boxes lo Blylhswood charity for their Christmas
appeal.
Financlal review
Our principal source of income comes from Free Will Offerings and Gift Aid and Tax Reclaimed on Gift
Aid. Soup lunches have been held monthly in the Village Hall and are not only a good source of income
bul has beeome a happy meeting place for folks from surrounding villages. A Christmas Craft Fair,
involving stalls and soup lunches, with enjoyable musical entertainment provided by Ioc81 young
people, is our annual December fund iaising event.

st Orans Church of Scotland - Connel Parish
Trustees, Annual Report reontlnu•d)
Year ended 31 December 2024
Flnanclal r•vlew (conllnv
Reserves
It 13 the Trustees. pollcy lo hold sufficient reserves lo support the level of activity required to m881 Mission
objectives. Al the year-end the Church has free reserygs of £21.851 (2023. É24,844.}
Numbers of Baptism$ - O
Funerals- 6
Weddings- O
tle deed8
The Tille Deed of, Dunb8g Church and St Oran's Manse are held locally.
The Iru$lees' annual report was approved on
trustees by.
and signed on behalf of the board of

St Orans Church of Scotland - Connel Parlsh
Independent Examlnerfs Report to the Tru8ts98 of St Orans Church of Scolland
Connel Parish
Year ended 31 Docember 2024
I report lo the trustees on my examination of the financial statements of Sl Oran5 Church of Scotland -
Connel Parish Ilhe charity'l for the year ended 31 December 2024.
Respon$lbllltlgB and basls Of roport
As the trustees of the charity you are responsible for the preparation of the financial slalemenls in
accordance with the requirements of the Charities and Trustee Investment (Scollandl Act 200$ Ilhe
'2005 Acl'l 8nrl the Charllies Accounts IScc>tlandl Regulations 2006 las amended). You are satisfied
thal your charity is not required by charity law lo be auditsd and have chosen instead lo have an
Independent examination.
I report in respect of my exarninalion of the charity's financièl statements as carried out undei section
4411llel of the 2005 Act. In carrying out my examination I have followed the reouiremenls of Regulation
11 of the Charities Accounts (Scollandl Regulations 2006 las amended).
Indepèndonl examin&Vs statement
Since th9 charity ha5 prepared ils accounts on an accrLkals basis your examiner must be a member of
8 body lislerj in Regulation 1112101 the Charities Accoun15 (Scollandl Regulations 20(fi las amended}.
I can Confirm that l am qualified lo undertake the examination be¢avse l am a registered member of the
Insb'lule of Chartered Accountants in England and Wales {ICAEW) which is one ol 11)e listed bodies.
I have completed my examination. I conflm) that no matters have come to my attention giving me cause
lo believe that in any material respecL'
accounting records were not kept as required by section 44llllal of the 2005 Act and
Regulation 4 01 the Chadlles Accounts Iscollandl Regulation5 2006 las amended)., or
the financial slaterrenls do nol 8c¢ord with Ih05e records; or
the financlal Slalements dg not comply with the accounling requirements ol Regulation 8 01
the Charilies AccountE {Scollandl Regulations 2006 las amended).
I havè no ¢oncerns and have come aeross no other matters in connection with the examinalion to which
all8rylion should be rtr?wn In this Teport in ord8f lo enable a pioper understanding of the gcGounls lo be
R A Clemenl Associate5
Chartered Accountants
Independent Ex8miner
5 Argyll Square
Oban
Argyll
PA34 4AZ

' St Orans Church of Scotland - Connel Parish
Statement of Financial Activities
Year ended 31 December 2024
2024
Restricted
funds Total lunds
2023
Unreslricled
funds
Total funds
Note
Incom? and endowments
Donations and legaeiès
Charitable activrtieg
Investment Income
24,171
8,726
228
24.171
8,726
4,058
47,846
9,446
14.93S
3,830
Total Incom•
33.125
3,830
36,955
72,228
Expgndlture
Expenditure on charitable activities
38,262
500
38,762
51.233
Total •xpendlturo
38.262
500
28,762
51,233
Netlgxpenditurelllncome and net
15.1371
3,330
11,807}
20,995
Tran$fer betwe6n funds
2.639
12,6391
Net movement in lunds
12,4981
691
11.8071
20,995
Reconclllatlon of funds
Total funds brou9hl lorwarLI
Total fund$ carrled forward
39.344
80,163
80.854
119,507
98.512
36,846
117,700
119,507
The statement ol financi81 activities includes all gains and1055es recognised in the year.
Al income and expenditure derive from continuing aclivilies.
The notes on page8 7 to 14 form part of thesè financlal statements.

St Orans Church of Scotland - Connel Parlsh
Statement of Financlal Posltion
31 Dgcember 2024
2024
2023
Note
Bank Account8
Balance bff
119,507
98.512
Receipts
Payments
36,955
38,762
72,228
57.233
Balance clf
117.700
119.507
Bank and Cash balances
M&n current account
Chur¢h of Scotland Deposit ac￿Unt
Church of Scotland Fabric accounl
Church ol Scolland Growth fund
Inve8tments at cost
16,576
5,275
80,854
19,778
5.066
79,fj61
15.000
14.995
Total ¢harity funds
14
117.700
119.507
lTrvestmonts held at market value
17,094
647
Other debtors
4.124
2.696
Uabllities at year end
Qrdinary creditors
360
380
These financial sialemenls were approved by the board of trustees anol aulhorised for issue on
./and are signed on behalf ol Ihe boaid by..
Th& nc+tes on pag88 T to 14 form part of thp5e flnanclal $tatsm*nts.

. St Orans Church of Scotland - Connel Parish
Notes to the Financial Statements
Year ended 31 December 2024
General informatlon
The charity is a public benefit entity and a registered charity in Scolland and Is unincorporated.
The address of Ihe PTincipal office is Sealladh Eile, Achaleven Road, Connel, PA37 1 PF, Argyll.
Statement of ¢omplian¢•
These financial statements have been preparèd in compliance with FRS 102. 'The Financial
Reportlng Standard applicable in the UK and the Republic of Ireland., the Statement ol
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 1021 (Charities
SORP IFRS 10211 and the Charities and Tru$lee Investment Iscolland) Act 2005 and the Charity
Accounts (Scotlandl Regulations 2006 las arnendedl.
Accounting pollcles
Ba818 of preparation
The financial slalemenls have been prepared on the hislorieal cost basis, as modified by the
revaluation of certain financial assets and liabililies and investment properties measured 8118ir
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the ents'ty.
Golng concem
There are no maler(al uncertainties about the charity's ability lo continue.
Fund accountlng
Unrestricted funds are available for use al the discretion of the Iruslees lo further any of the
charity's purposes.
Designated funds are UnTestri¢led funds earmarked by the Iruslees tor particular lulure project or
comrnitmenl.
Restricted funds are subjecled lo reslriclions on their expenditure declared by the donor or through
the terms DI an appeal and fall into one ol t￿0 5ub-¢18s5es.' r&51ricled inGome fL¢nds or endowmenl
funds.

St Orans Church of Scotland - Connel Parish
Notes to the Flnancial Statements (¢onllRued)
Year ended 31 December 2024
Accounting policies (eontlnued)
Incoming resources
All incoming resources are included in the statement ol financial activities when enlillemenl has
passed lo the charity", il is probable that the economic benefits associated with the transaction will
flow lo the charity and the amount can be reliably measured. The following specific policies are
applied lo particular categories of income..
income from donations 01 gwanls is recognised when there is evidence of enlillemenl lo the
gfft, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillemenl is est8blished.
income from donated goods 15 me8SUTed at the fair value of the goods unless this
impractical lo measure reliably, in which case the value is derived from the cost lo the donor
or the e51imaled resale value. Donated facilities and services are recognised in the accounts
when receive(J if the value can be reliably measured. No amoun15 are included lor the
onlribulion of general volunteers.
income from contracts for the supply of services Is recognised with the delivery of the
Contracte￿ service. This is classified as unre51ricted funds unless there is a conlraclual
requirement for il lo be spent on a particular purpose and felurnecl il unspent, in which case
it may be regarded as reslricled.
Resou￿9$ expended
Expenditure is Tecognisecl on an aceruals basi5 as a liability is incurred. Expendilvre in¢ludes any
VAT which cannot be fully recovered, 8nd is classified under hgading5 of the statement ol ftnsncial
8clivilies lo which il relates-.
expenditure on raising funds includes the costs of all fundraising aclivilies, events, non-
charitable trading aclivilies, and the sale of donated good5.
expenditure on charitable activities includes all costs incurred by a charily In undertaking
activities that further ils charitable aims for the benelil of its beneficialies, including those
support costs and costs relating lo the governance ol the Charity apportioned to ¢h3ritable
aclivilies.
other expenditure includes all expenditure that is neither related to raising funds forlhe charity
nor part of it5 expenditure on Charitable activities
All costs are allocated lo expenditure categories rellecling the use Df the resource Dire¢l costs
attributable lo a Single activity are allocated directly to Ihal activity. Shared costs are apportioned
be￿een Ihe aclivilies they contribute to on a reasonable, justifiable and consislenl basis.
Invgstmonts
Unlisted Èquity Investments are initially recorded al cost. and 5ubsequenlly measured al fair value.
If fair value cannot be reliably measured, assets are measU￿d at cost less impairment.
Li51ed investments are measured 81 lair value with changes in fair value being recognised In
income or expènditure.

St Orans Church of Scotland - Connel Parish
Note5 to thé Financial Statements
Year ended 31 December 2024
Accountlng pollcl¢s (eonflnuedj
Flnanclal instruments (eontlnued)
Impalrnient of flxed assets
A review for indicators ol impaim)enl is carried out al each reporting dale, wilh the rgcoverable
amount being estimated where such indicators exist. Where the Carrying value exceeds the
reGoverable amount. the asset is impaired accordingly. Prior impairments are also reviewed lor
possible reversal at each reporting dale.
For ihe purposes of impaifmenl tesllng, when it is not possible lo estimate the recoverable amount
ol an individual asset, an estimate is made of the recoverable amount ol the cash-generaling unil
lo which the asset belongs. The eash-generating unil is the smallest identifiable group of assets
that includes the asset and generates cash inflows that largely independent of the ¢a5h inflows
from other assets or groups of assets.
For impaimenl lesling of goodwill. the goodwill acquired in a business combination is. from the
aequi5111cin dale, allocated lo each of the cash-generaling units that are expected lo benefit from
the synergies of the Combination, irrespective ol whether other assets or liabilities of the eharily
are assigned to those units.
Flnanclal 5n$trum•nts
A financial asset or a fi'nancial liability is recognised only when the charity becomes a party lo the
contractual provisions ol the inslrumenl.
Basic financial inslruments are Initial￿ reeognised al the amount receivable or payable including
any related transaction costs
Current 8ssels and current liabilitie5 are Subsequently measured al the cash or other consideration
expected lo be paid or receive(J and not discounted.
Debt instruments are subsequently measured al amortised cost.
here investments in shares ore publicly traded or their fair value can otherwise be measured
Teliably, the investment is subsequently measuod al lair value with changes In fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial inslrumenls, including derivatives, are initially recognised at lair value, unle55
paymenl fc)r an asset is deferred beyond normal business lerms or financed at a rale of Inte￿51
that is not a market rate, in which case the asset is measured al the present vallfe of the future
payments discounted at a market iele of interest for a similar debt inslrumenl.
Other financial instruments are subsequently rneasured al fair value. with any changes recognised
in the statement of financial aclivilie5, wilh the exception of hedging instruments in a designated
hedging relaliorlship.
Financial assets that are measured ai cost or amortised cost are reviewed lor objective evidence
of impairment at the end of each reporting dale. 11 there is objective evidence of impairment. 8n
impairment loss is re¢ognised under the apprgpriale heading In the statement of financial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that afe individualty
5ignificanl, these are assessed individually for impairment. Other financial asse15 a￿ either
assessed individually or grouped on the basis of similar CTedil risk characlerislics.

St Orans ChurGh of Scotland - Connel Parish
Notes to the Financial Statements fconiiftu¢dl
Yearended 31 December 2024
Accountlng pollcles l¢onrinued)
Flnan¢lal Instruments (contlntsed)
Any reversals of impairment are Tecognised immeéiatety, lo the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying 8rnDunl would
have beon had the impaimenl not previously been iecognised.
Donatlons and legacle8
Unreslricled
Funds
Reslricled Total Funds
Funds
2024
Donatlons
Offerings
Donations
Gift Aid
13,941
4,514
4.716
13,941
4.514
4,716
L•gaclt8
Leg3cies
1,000
1.000
24.171
24,171
10

St Orans Church of Scotland - Connel Parish
Notes lo the Financial Statements (contlnued)
Year ended 31 December 2024
Donalions and legacles f¢onllnuedJ
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
Donatlonty
Offerings
Donations
Gift Ald
19.108
3.148
16.394
19,108
3,646
16.394
500
Legacle8
Le9acies
8,698
8,698
47,346
500
47,846
Charltable activltles
Unrestricted Total Funds Unre51ricled Total Funds
Fund$
2024
Funds
2023
Miscellaneous income
Hall hire
Water rates refunds
7.316
1,410
7.316
1,410
4,215
551
4.680
4,215
551
4,680
8,726
8,726
9,446
9,446
Investment in¢ome
Unre5tricled
Funds
Restricted Total Funds
Fvnds
2024
Interest receivable
Sale ol inve51menl$
228
3,830
4,058
228
3,830
4.058
Unrestncled
Funds
Restricted Total Funds
Funds
2023
Interest receivable
Sale of investments
22
12,251
2,663
2,685
12,251
12,273
2,663
14,936

' St Orans Church of Scotland - Connel Parish
Notes to the Financial Statements (contlnuety)
Year ended 31 December 2024
Expendltur8 on charitable activitlgs by fund type
Unreslricled
Funds
Reslricled Total Funds
Funds
2024
General activities
Support costs
37,662
600
500
38,162
600
38.262
500
38,762
Unreslricled
Funds
Reslricled Total Funds
Funds
2023
General 8clivilies
Support costs
50,873
360
50,873
360
51.233
51,233
Expènditure on charitable activities by activlty type
Activities
undertaken
clireclly
Support Total lunds
CC)sls
2024
Total fund
2023
General activities
Governance costs
38,162
38,162
600
50,873
360
600
38,162
600
38,762
51.233
Independvnt oxamlnatlon fees
2024
2023
Fees payable lo the independent examiner for".
Independent examination ol the financial slalemenls
360
360
10. Staff costs
The average head count of employees during the year was Nil12023". Nil}.
No employee received employee benefits of more than £60,000 during the year12023". Nill.
12

St Orans Church of Scotland - Connel Parish
Notes to the Flnancial Statements (¢ontlnuodJ
Year endod 31 December 2024
11. Trustge remun8ratlon and expens9$
The charity Iruslees, were not paid and did not receive any remuneration, benefits Sn kind or
reimbursement of expenses in their capacity as Iruslee during the yeaf. No Iruslee received
payment for professional or other services supplied lo the charity.
Min18ters stipend
All Church of Scotland congiegalions ¢onlribule lo the National Stipend fund which bears the costs
ol all minisleers, stipends andemployer's conlribulion5 for national insuranee. pension and housing
and loan fund. Ministers, stipends are paid in accordance with the national stipend scale, which
is related lo years of service. For the year under review the Minimum Stipend wa5 £31,642 and
the maximum Stipend in the 5th Year and subsequent years of service is £38.884.
12. Invtstrnents
Other
Investments
Cost or valuation
Al 1 Jan 2024
Additions
Fair value movements
647
14.995
1,452
At 31 Dec 20Z4
17.094
Impalrment
At l Jan 2024 and 31 Dec 2024
Carrylng amount
At 31 Dec 2024
17,094
Al 31 Dec 2023
647
All Investments shown above are held al valuation.
13. Cr8dltors: amounts falling due wlthln one year
2024
2023
Olhor creditors
360
360
13

St Orans Church of Scotland - Connel Parish
Notes to the Financial Statements (c¢￿1{￿￿e￿)
Year ended 31 December 2024
14. Analysls of ¢haritable funds
Unrestrlcled fLtnd$
Al
3 Jan 2024
At
Transfer5 31 Dec 2024
Income Expencliture
General funds
39,344
33.125
153.2571
2,639
21,851
Al
1 Jan 2023
At
Transfer$ 31 Dec 2023
Income Expenditure
Gener21 funds
19,653
69,065
151,2331
1,859
39.344
Restrfctfrd funds
Al
1 Jan 2024
At
Transfers 31 Dec 2024
Income Expendillire
Church of Scotland
Fabric Fund
Hymn books
79.663
500
3,830
12,6391
eo,854
1500}
15001
80,163
3.830
83,493
At
1 Jan 2023
Al
Transfers 31 Dec 2023
Income Expenditure
Church of Scotland
Fabric Fund
Hymn books
78.859
2,663
500
11.8591
79,663
500
78,859
3,163
11,8591
80.163
Church of Scotland Fabrlc Fund
The Church Hall was sold in April 2022 lor the sum of £139,740, which as a maller of policy, wa5
held by Ihe Church of Scotland lo cover the costs ot Fabri¢ repairs. In 2023 £60.945 was drawn
down to fund repairs lo the Manes rotrl. Each year interest is added lo the fund and arnounls
drown down as required lo fund other repairs.
Hymn Books
A donation of £500 was received lor the purchase of hymn books in the prior year and spent in the
current year.
14

St Orans Church of Scotland - Connel Parish
Management Information
Year ended 31 December 2024
The following pag&5 do not form part of the financlal statements.
15

' St Orans Church of Scotland - Connel Parish
Detalled Ststement of Financial Activities
Year ended 31 December 2024
2024
2023
In¢om¢ and endowments
Oonatlons and legacles
Offerings
Donations
GiftA
Legacies
13,941
4.514
4,716
1,000
19,108
3,646
16,394
8.698
24.171
47,846
Charltablg activltles
Miscellaneous income
Hall hire
Watèr rates refunds
7,963
1,410
4.215
551
4,680
9,373
9.446
Invgstment Income
Interest receivable
Sale of investments
4,058
2,685
12,251
4,058
14,936
Total Income
37,602
72,228
Expenditure
Expendllure on charltable actlvities
Rates and water
Light and heat
Repairs and maintenance
Insurance
Other molorllravel cosls
Legal and professional fees
Other office cost5
Miscellaneous expenditure
Other grant$
Pulpit supply & organist
Prestsylery
Ministry & Mission
Giving to Grow
13,3171
16.5611
15.0601
13,1011
11,0291
16001
11,0861
11,0091
11,0541
13.9151
13.2691
15.8761
12,3831
13,0061
15,2911
13601
11,2751
131 QI
11,3341
12,2801
1430}
114.2291
111,3901
{51,2331
112,0301
138,7621
Total expendlture
138,7621
151,2331
Nel lexpendlturelllncome
11,1601
20,995
16

St'orans Church of Scotland - Connel Parish
Notes to the Detalled Statement of Financial Activ
Year ended 31 December 2024
2024
2023
Expendlture on charitable aetlvities
Goneral actlvltles
Actlvldes undert8ken dlrectly
Rates
Light & Heal
Fabrlc expenditure
Insurancg
Travel expenses
Printing & slalionery
Miscellaneous expenditure
Other grants
Pulpit supply 8 organist
Presbytery
Ministry & Mission
Giving lo Grow
{3.3171
16.5611
15,0601
13,1011
11,0291
11,0861
11.0091
{1.0541
13,915}
13,2691
15.6761
12,3831
13,0061
15,2911
11,2751
13101
11.3341
12.2801
14301
114,2291
111,3901
150,8731
112,0301
(38,1621
Governance costs
Governance eosls - a¢￿UntaneY fees
1600)
13601
Expendlture on charltable a¢tlvltles
{38,7621
151,233)
17