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2025-12-31-accounts

Isle of Arran Church of Scotland

Congregation Number 070435 Scottish Charity Number SC012017

CONGREGATIONAL ACCOUNTS

For Year Ended 31[st] December 2025

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)

J. Adam

I. Davie J. McCarthy R. McLean

Principal Office-bearers:

Church Treasurer: Mrs Sylvia Alison Session Clerk: Mrs Sharon MacLeod Deputy Session Clerk: Mrs Shona Hume Minister: Rev Dr Knowledge Zinduru

Independent Examiners: S Dobson, Brodick, Isle of Arran

Bankers: Co-operative Community Bank. Bank of Scotland.

1

Trustees’ Annual Report for the Year ended 31[st] December 2025

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 and an outreach centre at Kilmory, these 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. There are regular Fun Clubs in Whiting Bay, Lamlash and Kilmory with occasional Fun Clubs in Brodick and Shiskine. Children’s Church takes place in Whiting Bay and Brodick. There are monthly Guild meetings; and a short act of worship for health and healing prayer for those in need takes place once a month. There are regular weekly prayer meetings and a Bible Study Group meets fortnightly. There is 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 adhoc 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. Our minister Rev Dr Knowledge Zinduru was 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.

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 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 £172,946 this includes a legacy of £44,501. Unrestricted expenditure was £217,374, resulting in expenditure exceeding income by £44,428.

Reserves Policy. It is the Trustees’ normal policy to hold balances, not exceeding, approximately six months expenditure. As at 31[st] December 2025, £64,405 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 2025, £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,

Sharon MacLeod,

Session Clerk.

Date: 7[th] March 2026

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 2025, 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

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. (a) to keep accounting records in accordance with Section 44(1)(a)

  3. of the 2005 Act and Regulation 4 of the 2006 Accounts

Regulations, and

and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed S Dobson Brodick Isle of Arran

Date: 22[nd] April 2026

4

Isle of Arran Church of Scotland – Receipts and Payments Account Year ended 31[st] December 2025

Receipts
Note
Donations
3
Fund Raising Activities
Bank & Deposit interest
Use of premises
Wedding & Funerals
Other Receipts (Life & Work)
Warm Room
Grant
Legacy
Insurance Claims
Rental Income
4
Total Receipts
Payments
Costs of generating funds
6
Charitable activities
7
Insurance Repairs
Expenses Relating to Sale of Buildings
Warm Room
Total Payments
Excess of Receipts over Payments for the year		 Unrestricted
Funds
2025
£
89,911
10,656
11,596
112,162
7,790
600
624
0
819
44,501
0
6,450
172,946
487
215,983
0
905
0
217,374
-44,428		 Restricted
Funds
2025
£
0
0
0
0
0
0
0
1,855
0
0
21,045
0
22,900
0
0
5,722
2,100
7,822
15,077		 Total
2025
£
89,911
10,656
11,596
112,162
7,790
600
624
1,855
819
44,501
21,045
6,450
195,846
487
215,983
5,722
905
2,100
225,197
-29,351		 Total
2024
£
86,065
5,848
12,606
104,519
5,948
210
633
24,202
500
1,460
0
11,950
149,422
218
185,358
0
0
3,657
189,233
-39,811

5

Isle of Arran Church of Scotland Statement of Balances at 31[st] December 2025

brought forward
Excess of Payments over receipts for the year
Guild
Bank Balances Carried Forward
Bank & Deposit Balances
Bank of Scotland - Current Account
Co-operative Bank - Current Account
Kilmory - Current Account
Lochranza - Current Account
Shiskine - Current Account
Bank of Scotland - Deposit Account
Guild
Halifax - Deposit Account
Investors Trust Deposit account
Third Party Funds
Total Bank Balance		 Unrestricted
Funds
2025
£
222,640
-44,428
0
178,212
4,954
14,930
17,886
6,871
1,512
0
0
100
75,733
0
121,986		 Restricted
Funds
2025
£
0
15,077
191
15,077
0
0
0
0
0
18,252
1,175
0
52,407
-340
71,494		 Total
2025
£
222,640
-29,351
191
193,480
4,954
14,930
17,886
6,871
1,512
18,252
1,175
100
128,140
-340
193,480		 Total
2024
£
262,964
-39,811
-513
222,640
9,655
45,274
17,886
6,663
608
13,330
984
100
128,140
0
222,640

accounts were approved by the Kirk Session and Congregational Board on 7/03/2026

For and on behalf of the Kirk Session

…………………………………………… Session Clerk

…………………………………………… Treasurer

6

Isle of Arran Church of Scotland Notes to the Accounts

1 Trustee Remuneration and Related Party Transactions

The Minister was reimbursed for expenses incurred in carrying out their pastoral duties for the Parish (see below)

No trustee received any remuneration or reimbursement of expenses during the year. No trustee or

person related to a trustee had any personal interest in any contract or transaction entered into by the charity during the year

Travelling Expenses
Telephone		 Minister
2025
£
1,289
500
1,789		 2024
£
0
0
0

2 Movements in Funds

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
Insurance Claims
Grant (Mission)
Guild
Third Party
Total funds		 At 1 Jan
2025
£
25,675
524
178
15,355
9160
1,453
25,795
8,000
42,000
37,224
165,364
25,861
29,580
0
141
55,582
984
710
1,694
222,640		 Receipts
£
0
0
0
0
0
0
0
0
0
172,946
172,946
0
1,855
21,045
0
22,900
2,431
3,172
5,603
201,449		 Payments
£
0
0
0
0
0
0
0
0
0
217,374
217,374
0
2,100
5,722
0
7,822
2,240
3,172
5,412
230,609		 Transfers
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 At 31 Dec
2025
£
25,675
524
178
15,355
9,160
1,453
25,795
8,000
42,000
-7,204
120,936
25,861
29,335
15,323
141
70,659
1,175
710
1,885
193,480

7

Isle of Arran Church of Scotland Notes to the Accounts Continued

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

Unrestricted Restricted
Funds Funds Total Total
2025 2025 2025 2024
£ £ £ £
3 Analysis of Donations
FWO Scheme (non Gift Aid) 975 0 975 1,468
FWO Scheme (Gift Aided) 46,208 0 46,208 47,378
Tax Recovered on Gift Aid Donations 16,209 0 16,209 0
Ordinary Offerings (Open Plate) 19,476 0 19,476 19,574
From Church Organisations 0 0 0 1,340
Other Offerings, Donations etc 7,043 0 7,043 16,305
89,911 0 89,911 86,065
4 Analysis of Rental Income
Shiskine Manse 4,800 0 4,800 4,800
Lamlash Manse 1,650 0 1,650 7,150
6,450 0 6,450 11,950
Analysis of Payments
6 Costs of generating funds
Offering envelopes 86 0 86 0
General 401 0 401 218
487 0 487 218

8

Isle of Arran Church of Scotland Notes to the Accounts Continued

Giving to Grow
Presbytery dues
Ministry Expenses
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		 89,764
3,808
1,789
13,538
8,129
6,566
2,015
31,044
17,657
26,377
34
2,086
167
455
399
12,154
215,983		 0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0		 89,764
3,808
1,789
13,538
8,129
6,566
2,015
31,044
17,657
26,377
34
2,086
167
455
399
12,154
215,983		 80,283
2,897
0
6,789
10,750
13,266
1,865
10,010
18,085
24,818
596
3,572
289
178
1,020
10,939
185,357

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 £32,433 and the maximum stipend (in the fifth and subsequent years) £39.856.

9
Collections for Third Parties
Mary's Meals
Help for Hero's
Christian Aid
World Vision
Action Aid
Food Bank
Scottish Air Ambulance
Scottish Bible Society
Sponsored Children
Erskine Hospital
Glasgow City Mission
Water Aid		 2025
£
115
155
0
649
0
62
0
0
720
820
242
409
3,172		 2024
£
158
0
235
717
190
479
343
116
945
0
0
0
3,183

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 at cost
Market Value of Balances at 31 December
CONSOL. FABRIC REVENUE ACCOUNT
Credit Balance at 31 December
TEMPORARY ACCOUNT
Income & Expenditure - Sale of Church Buildings
INVESTMENTS
Halifax
Credit Balances held at 31 December at cost
Market Value of Balances at 31 December		 2025
£
99,026
122,509
159,434
191,966
63,503
325,974
473
591		 2024
£
99,026
115,641
60,859
60,859
57,357
-6911
473
591

10

Isle of Arran Church of Scotland

Budget for 2026

Offerings
HMRC Gift Aid
Donations
Fundraising Events
Use of Premises
Rental Income
Interest Income
Total Income
Church Repairs and
Maintenance
Council Tax - Manses
Electricity
Insurance
Total Dues and Subscriptions
Pulpit Supply
Giving to Grow
Presbytery Dues
Mission
Total Other Local Costs
Total Expense
Net Ordinary Income		 £
66,000
20,000
8,000
10,000
8,000
5,400
12,000		 £
129,400
149,940
25,000
1,500
15,000
20,000
3,000
4,000
64,334
2,606
2,500
12,000
-20,540