Isle of Arran Church of Scotland
Congregation Number 070435 Scottish Charity Number SC012017
CONGREGATIONAL ACCOUNTS
For Year Ended 31[st] December 2024
Reference and Administrative Information
Charity Name: Isle of Arran Church of Scotland Charity Registration Number: SCO12017 Congregation Reference Number: 070435 Contact Address: 7 Brathwic Terrace Brodick, Isle of Arran
KA27 8BW
Trustees: (Kirk Session)
Principal Office-bearers: Church Treasurer: Session Clerk: Deputy Session Clerk: Minister: Locum:
Independent Examiners:
Bankers: Co-operative Community Bank.
Bank of Scotland.
1
Trustees’ Annual Report for the Year ended 31[st] December 2024
Structure, Governance and Management.
Governing Document . The church is administered in terms of the Church of Scotland’s Deed of Constitution (Unitary Form).
Recruitment and Appointment of Trustees . Members of the Kirk Session are the charity trustees. Members of the Kirk Session are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery.
Organisational Structure . Certain responsibilities are delegated to the Finance Team and the Property Team as appropriate. The Kirk Session, which meets a minimum of four times a year, is responsible for the management and spiritual affairs within the church.
Objectives and Activities. The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in policy. It exists 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 duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
The Isle of Arran Church of Scotland has four centres of worship in Brodick, Lochranza, Shiskine and Whiting Bay which provide a very full programme of religious and community activities throughout the year, including: services of worship every Sunday; a fortnightly Ladies Group meets throughout autumn and winter; Country Dancing classes are held weekly throughout the year; weekly drop-in Coffee Mornings; there are Mothers and Toddlers groups three times week throughout the year; a Warm Room open to all on a Friday during the winter months; Regular Messy Church; monthly Guild meetings; a short act of worship of health and healing prayers are said for the those in need once a month. A good relationship with SU Scotland with a two-week Summer Mission and a weekend Mission. Other religious and social gatherings take place on an ad-hoc basis throughout the year, and our premises are used by a number of local organisations as their regular meeting place.
Achievements and Performance. The Pastoral Support Group organises the provision of care and prayers for the sick, the bereaved, and those with problems in the parish. The charge being vacant, we have been fortunate in having the Interim Moderator and Locum Minister to lead us and ensure worship. continues.
We are pleased to announce a new minister will be inducted into the charge on the 22[nd] February 2025.
During the year many groups within the congregation once again held their annual fundraising events. The recording of services was continued this year and are available via the church website.
2
Together with the other island churches we recognise the difficulties which a number of local families are facing as a result of government cut-backs in benefits so our members contribute to the island’s Food Bank, which is open to all. This is run under the auspices of Arran Churches Together and is operated from Brodick church premises three days a week and overseen by members of the congregation. This has been well used, and appreciated, throughout the year. We are also members of Arran Churches Together and participate in a number of ecumenical events on the island throughout the year.
Financial Review. The total unrestricted income was £149,422, expenditure was £189,233 resulting in expenditure exceeding income by £39,811. Gift Aid for the year 2024 will be claimed in 2025 and should amount to around £20,000.
Reserves Policy. It is the Trustees’ normal policy to hold balances, not exceeding, approximately six months expenditure. As at 31[st] December 2024, £94,500 was held in the church’s current accounts. Additionally, larger sums are held with the Church of Scotland Investors Trust these funds can be drawn on to cover planned or unexpected expenditure, as at 31[st] December 2024, £128,140 was held in this fund.
Statement of Trustees’ Responsibilities. The members of the Kirk Session must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2016. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Session Clerk.
Date: 15/3/24
3
Independent Examiners’ Report to the Trustees of Isle of Arran Church of Scotland.
I report on the accounts of the charity for the year ended 31[st] December 2024, which are set out on pages 5 - 9.
Respective responsibilities of trustees and examiners.
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to our attention.
Basis of independent examiners’ statement.
An examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.
Independent examiners’ statement.
In the course of our examination no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
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(a) to keep accounting records in accordance with Section 44(1)(a)
-
of the 2005 Act and Regulation 4 of the 2006 Accounts
Regulations, and
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(b) to prepare accounts which accord with the accounting records
-
and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Date: 25/3/25
Isle of Arran Church of Scotland – Receipts and Payments Account Year ended 31[st] December 2024
| Receipts Note Donations 3 Fund Raising Activities Bank & Deposit interest Use of premises Wedding & Funerals Other Receipts (Life & Work) Warm Room Grant (Mission) Legacy Rental Income 4 Total Receipts Payments Costs of generating funds 6 Charitable activities 7 Warm Room Total Payments Excess of Receipts over Payments for the year Funds Introduced on Union 5 |
Unrestricted Funds 2024 £ 86,065 5,848 12,606 104,519 5,948 210 633 0 0 1,460 11,950 124,719 218 184,999 0 185,217 -60,498 0 |
Restricted Funds 2024 £ 0 0 0 0 0 0 0 24,202 500 0 0 24,702 0 359 3,657 4,016 20,687 0 |
Total 2024 £ 86,065 5,848 12,606 104,519 5,948 210 633 24,202 500 1,460 11,950 149,422 218 185,358 3,657 189,233 -39,811 0 |
Total 2023 £ 72,882 6,124 5,542 |
|---|---|---|---|---|
| 84,548 3,135 605 307 592 0 0 2,850 |
||||
| 92,037 556 76,512 448 |
||||
| 77,516 | ||||
| 14,521 | ||||
| 36,249 |
5
Isle of Arran Church of Scotland Statement of Balances at 31[st] December 2024
| brought forward Excess of Payments over receipts for the year Funds Introduced on Union Guild Bank Balances Carried Forward Bank & Deposit Balances Bank of Scotland - Current Account Co-operative Bank - Current Account Corrie - Current Account Kilmory - Current Account Lamlash - Current Account Lochranza - Current Account Shiskine - Current Account W/Bay - Current Account Bank of Scotland - Deposit Account Guild Halifax - Deposit Account Investors Trust Deposit account Total Bank Balance |
Unrestricted Funds 2024 £ 262,964 -60,498 0 0 202,466 9,655 6,868 0 0 0 6,663 608 0 13,330 0 100 128,140 165,364 |
Restricted Funds 2024 £ 0 20,687 0 -513 20,174 0 38,406 0 17,886 0 0 0 0 0 984 0 0 57,276 |
Total 2024 £ 262,964 -39,811 0 -513 222,640 9,655 45,273 0 17,886 0 6,663 608 0 13,330 984 100 128,140 222,640 |
Total 2023 £ 34,967 14,521 213,476 0 |
|---|---|---|---|---|
| 262,964 | ||||
| 5,716 36,811 7,685 17,886 600 7,637 31,386 17,101 8,404 1,498 100 128,140 |
||||
| 262,964 |
accounts were approved by the Kirk Session and Congregational Board on 15/03/2025
For and on behalf of the Kirk Session
6
Isle of Arran Church of Scotland Notes to the Accounts
2 Movements in Funds
| Unrestricted funds 2 Congregational Fund 5 General Purpose 7 Fabric Fund 9 Congregational Fund 13 Congregational Fund 14 Fabric Fund 15 General - Ure Bequest 16 Congregational Fund 17 Fabric Fund General Funds Total Funds Restricted funds Shiskine Hall Fund Warm Room Grant (Mission) Guild Third Party Total funds |
At 1 Jan 2024 £ 25,675 524 178 15,355 9160 1,453 25,795 8,000 42,000 97,722 225,862 25,861 9,034 0 34,895 1,498 709 2,207 262,964 |
Receipts £ 0 0 0 0 0 0 0 0 0 124,719 124,719 0 24,202 500 24,702 1,090 2,672 3,762 153,184 |
Payments £ 0 0 0 0 0 0 0 0 0 185,217 185,217 0 3,657 359 4,016 1,604 2,671 4,275 193,508 |
Transfers £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
At 31 Dec 2024 £ 25,675 524 178 15,355 9,160 1,453 25,795 8,000 42,000 37,224 |
|---|---|---|---|---|---|
| 165,364 25,861 29,580 141 |
|||||
| 55,582 984 710 |
|||||
| 1,694 222,640 |
Purposes of Designated Funds
Fabric Fund: The Trustees have set aside funds for the maintenance of the Church property
Purposes of Restricted Funds
Hall Fund: Funds held for the provision of a new hall at St. Molios Shiskine
Warm Room: Funds held for expenses relating to the provision of a warm room
Third Party: Funds raised in year for external charities and still to be forwarded
7
Isle of Arran Church of Scotland Notes to the Accounts Continued
| 3 Analysis of Donations FWO Scheme (non Gift Aid) FWO Scheme (Gift Aided) Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) From Church Organisations Other Offerings, Donations etc 4 Analysis of Rental Income Shiskine Manse Lamlash Manse 5 Funds Introduced on Union Corrie Church Kilmory Church Lamlash Lochranza Church North Arran Linkage Shiskine Church Shiskine Halifax Shiskine St Molios New Hall Fund Whiting Bay Church Whiting Bay Warm Room Guild Analysis of Payments 6 Costs of generating funds Offering envelopes Fete Highland Games Tearoom Lamlash Calanders |
Unrestricted Funds 2024 £ 1,468 47,378 0 19,574 1,340 16,305 86,065 4,800 7,150 11,950 0 0 0 0 0 0 0 0 0 0 0 0 0 10 208 0 218 |
Restricted Funds 2024 £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
Total 2024 £ 1,468 47,378 0 19,574 1,340 16,305 86,065 4,800 7,150 11,950 0 0 0 0 0 0 0 0 0 0 0 0 0 10 208 0 218 |
Total 2023 £ 1,497 32,312 24,667 11,076 890 2,440 |
|---|---|---|---|---|
| 72,882 | ||||
| 1,200 1,650 |
||||
| 2,850 | ||||
| 4,161 17,104 25,588 14,808 7,180 43,174 100 25,861 65,115 8,890 1,498 |
||||
| 213,479 | ||||
| 0 16 169 371 |
||||
| 556 |
8
Isle of Arran Church of Scotland Notes to the Accounts Continued
7 Charitable activities
| aritable activities | ||||
|---|---|---|---|---|
| Giving to Grow Presbytery dues Manse Expenses Pulpit supply Locum Expenses Organist Supply Fabric repairs & maintenance Heat and light Insurance Printing, stationery and postage Mission & Outreach Messy Church Phone & Internet Life & Work Other expenses |
80,283 2,897 6,789 10,750 13,266 1,865 10,010 18,085 24,818 596 3,213 289 178 1,020 10,939 184,999 |
0 0 0 0 0 0 0 0 0 0 359 0 0 0 0 359 |
80,283 2,897 6,789 10,750 13,266 1,865 10,010 18,085 24,818 596 3,572 289 178 1,020 10,939 185,358 |
22,279 580 4,199 8,231 13,231 1,820 3,468 9,257 4,780 75 590 239 0 385 7,378 |
| 76,512 |
8 Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review, the minimum stipend was £31,642 and the maximum stipend (in the fifth and subsequent years) £38,884.
| 9 Collections for Third Parties Mary's Meals Earthquake Disaster Combat Stress Christian Aid World Vision Action Aid Food Bank Scottish Air Ambulance Scottish Bible Society Sponsored Children |
2024 £ 158 0 0 235 717 190 479 343 116 945 3,183 |
2023 £ 74 431 110 247 662 0 0 0 0 0 |
|---|---|---|
| 1,524 |
9
Isle of Arran Church of Scotland Appendix to the Accounts
FUNDS HELD ON BEHALF OF THE CONGREGATION
BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES
| Growth and Income Funds Credit Balances held at 31 December at cost Market Value of Balances at 31 December CONSOL. FABRIC CAPITAL ACCOUNT Credit Balance at 31 December CONSOL. FABRIC REVENUE ACCOUNT Credit Balance at 31 December TEMPORARY ACCOUNT Fees Incurred in sale of Church Buildings INVESTMENTS Halifax Credit Balances held at 31 December at cost Market Value of Balances at 31 December |
2024 £ 99,026 118,106 60,859 57,357 -6,911 473 0 |
2023 £ 99,026 |
|---|---|---|
| 115,641 | ||
| 60,859 | ||
| 51,777 | ||
| 0 | ||
| 473 | ||
| 591 |
10
Isle of Arran Church of Scotland
| Budget for 2025 Offerings HMRC Gift Aid Donations Donations Organisations Fundraising Events Use of Premises Rental Income Interest Income Total Income Repairs and Maintenance Council Tax - Manses Electricity Insurance Total Dues and Subscriptions Pulpit Supply Ministry Mission Total Other Local Costs Total Expense Net Ordinary Income |
Budget for 2025 Offerings HMRC Gift Aid Donations Donations Organisations Fundraising Events Use of Premises Rental Income Interest Income Total Income Repairs and Maintenance Council Tax - Manses Electricity Insurance Total Dues and Subscriptions Pulpit Supply Ministry Mission Total Other Local Costs Total Expense Net Ordinary Income |
£ 70,000 20,000 16,000 1,500 6,000 6,000 5,400 14,000 |
£ 138,900 172,064 |
|---|---|---|---|
| 10,000 3,300 20,000 30,000 3,000 6,000 89,764 4,000 6,000 |
|||
| -33,164 |