The Church of Scotland North and West Islay Church of Scotland CONGREGATIONAL ACCOUNTS 2024 Congregation No: 191260 Charity No: SC 015317
TRUSTEES REPORT - 2024 Administrative Information.. Charity Name: North and Wert Islay Church of Scotland Charity Regirtration No: SC015317 Congregation Reference No: 191260 Contact Address: Trurtees: Independent Examiner: Bankers: Bank of Scotland, Shore Street. Bowmore. Isle of Islay. PA43 7L
Trustees, Annual Report Year ended 31 December 2024 Structure, Government and Management Governing Document The Church is administered in accordance with the terms of the Deed of Constitution Recruitment and Appointment of Trustees Members of the Kirk Session are the charity trustees. The Kirk Session members are elders and members of the Church who are considered to have the appropriate gifts. skills and commitment to contribute to the management affairs of the Church. Organisational Strurture The Kirk Session. responsible for spiritual and temporal affairs of the Church, is chaired by the Minister or Interim Moderator in the event of the charge being vacant. It would normally meet four times annually and certain responsibilities are delegated to committees as appropriate. The Stated Annual Meeting takes place before 31st March. Objectives and Activities The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyterian in polity. 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 cooperates with other churches in various ecumenical bodies in Scotland and beyond. With the closure of Kilmeny and Portnahaven Church buildings at the end of December 2023. the majority of Sunday worship services were held in St Kiaran's Church. As our minister has three linked charges to serve. the Worship Team continued to lead worship when the minister was elsewhere. Attendance increased only marginally possibly due to the distance in travel involved from the north of the island. Occasional services were held in Kilmeny and Portnahaven to satisfy insurance regulations and both buildings were inspected regularly. The Sacrament of Holy Communion was held four times during the year: there were 2 Baptisms and 7 funerals, 3 of these church members. At the end of December 2024 there were 66 members on the Communicant Roll.
Regular Kirk Session meetings were held in February. May. August and November with 2 Special Purposes meetings in January and March. The Bible Study Group met during the spring and a Lent Study Group led by our minister met during the six weeks of Lent. Sunday Club continues to meet during the school year and take part in All Age Worship services on Mothering Sunday. Easter. Summer. Harvest and Christmas. Christmas Eve services were led by the Worship Team. Achievements and Performance The sale of Kilmeny Church to the local Community Group was almost finalised by the end of the year. only a few loose ends to be tied up. The sale of Portnahaven Church continues. Finances were very poor and a plan of fund raising outreach to the community was put into action. A well supported Car Boot Sale was held in spring. a Flower Festival in summer and Coffee. Cakes and Carols in December with other continuing efforts throughout the year. As part of our Outreach to the community the Church supports the local hospital with the supply of toiletries for patients admitted unexpectedly. A Newsletter is sent to members of the congregation and to those unable to come to church. A Facebook page gives information on church services and other upcoming events. Messy Church. held in Bowmore and in collaboration with Islay Baptist Church, is available to all youngsters on the Island and meets monthly after school. Forest Church. led by our minister meets four times a year for all who wish to participate in a short walk and meditation on the natural world. Kilmeny Singing Circle met quarterly and the Afternoon Club weekly during the winter months in Kilmeny Church. T in the Church was held in Portnahaven in December. Financial Review Our receipts for the year amounted to £28,436.77 and our expenditure was £35,115.72, resulting in a deficit of £ 6.678.95. however £ 4.474.00 of this was related to the costs of selling the North and West Islay Manse and the future sale of Kilmeny Church. The North and West Islay manse was sold for £ 200,000 in July 2024. After expenses and deductions by the Property Department and the General Trustees of the Church of Scotland, £ 171.589.66 was invested in the Consolidated Fabric Fund. held by the General Trustees for the benefit of the congregation.
Reserves Policy Trustees do not hold reserves for special purposes Statement of Trurtees. Responsibilities The members of the Kirk Session must prepare financial rtatements 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 requert. 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 Invertment (Scotland) Acct 2005. the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregation Finance approved by the General Assembly of the Church of Scotland 2007. They are also responsible for safeguarding the assets of the Church and murt take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trurtees and signed on their behalf by Session Clerk Date: .............................................
Independent Examiner's Report to the Trurtees of North and Wert Islay Churth of Scotland I report on the accounts of the charity for the year ended 31 December 2024 which are set out on pages 6 to 12. Respective responsibilities of trurtees and examiner The charity's trurtees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Invertment (Scotland) Att 2005 and the Charities and Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(I)(d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1)(c) of the Act and to state whether particular matters have come to my attention. Basis of independent Examiner's rtatement My examination is carried out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. 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 trurtees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's rtatement In the course of my examination. no matter has come to my attention l. Which gives me reasonable cause to believe that in any material respect the requirements: To keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. and to prepare accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or 2. To which. in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed Date
North and West Islay Church of Scotland Year ended 31 December 2024 RLCLIPls and Pai'ment Account I". nre5tricted Funds ?024 Restricted Funds ?0?4 End0.Ment Fund5 2024 Total Total 2023 2024 Receipts Note t)onations Fundrai%ing DLPOSIt inierest/Dii'idLnds Total Receipts ?4.13?.43 ? 361.00 l.j?9.34 414.00 24.546.43 ? 361.00 1.5?9.34 ?8.195.87 2.030.41 1.203.48 ?8.0??.77 414.00 ?8.436.77 31.4?9.76 Pa)'ments Costs of generaling t-unds Charitable actii'iiies Goi'ernancc cosis 76.?5 33.371.47 748.00 76.?5 34.291.47 748.00 338.62 59,727.63 550.00 920.00 Total Pavments 34.195.7? 9?0.00 35.1 l i.72 60.C)16.?5 Transfers from General Trustees Balance ofproccLds of .sale ol"manse 171.589.66 171.589.66 31.149.i7 Excess of receipts over payments for the year 165.416.71 (506.00) 164.910.71 1,963.08
North and West Islay Church of Scotland Year ended 31 December 2024 Statement of Balances at 31 December 2024 Ilnrestricted Funds ?0?4 Restricted Funds ?0?4 Fndom'menl Total Total 20?3 Trunds 20?4 ?024 Bank and Deposit Balances Bilnk and dLposiI balances blfii'd F und.$ hcld bi. COS 'I"rustee 16.i80.1 ? 1.544.4? ].6?? ?9 18.?02.41 l.i44.42 6.475.64 69.99 lovement in Year: Fxces5 Ot" recLipts over pai'mcnis 165.416.71 (i06.00) 164.910.71 1,963.08 Bank and deposit balances c/fii'd 183,541.2S 1,116.29 184,657.54 8,508.71 Investments at market value (cost £? 763.00) balancc ot" inicrLsI ?4.54 23.47 Assets Liabilities Total 184,682.08 8,$32.18 'I"he accounts ii'cre approi'ed b), the Kirk Session and tinancial Board on ror on behalf of Ihe Kirk scs.sion and Financial Board Session Clerk Treasurer
North and West Islay Church of Scotland Year ended 31 December 2024 Statement of Balances Nolcs to th¢ Accounts l Trustee Remuneration and Related Party Transactions The church contributes 400/0 of the costs of Our Minister directl),. being trai'el. and the council t&x. telephone. insurance and repairs and maintenance ofihc manse. The MinistTh' Council of Ihe Church of Scotland hold a I"ru5t Fund for Kilchoman Parish. The interest from Ihe fund is restricted to maintaining the suppl), of a minister to our pari%hcs This is adminstcrcd b!1 the Minisir), Council and amounis to approx. £14.700 per annum. 2 Trustee Remuneration and Related Party Transactions Thc folloii'ing Iru5tee Il'as a member ofihe Kirk Scssion. and Iv&s paid for organists fees: 175.00 No trustLe or a person related to a trustee had an), pcrsonal interest in ani. coniract or transaciion cntcrcd bl, the charity during the )'ear.
North and West Islay Church of Scotland Year ended 31 December 2024 3. Illovements in Funds as at31 Dec 2023 Receipts Pa)'ments Transfers as at 31 Dec 2024 Unrestricted funds GcnLral Fund .733.8? 25.661.77 34.19j.7? (6:800.13) De.signated funds Guild Fund Fabric tvund 148.83 7.?87.23 148.83 9.648.?3 2.361.00 7.436.06 ? 361.00 9.797.06 9,169.88 28.022.77 34,195.72 2.996.93 Restricted funds Legac), (Si Kiarans onlN') BLllLI'oILnl Fund Bord na Gaidhig Bibles Chri%lian Aid Lcpros!, PoppN' Scotland Hospital Toilet bags 682.51 365.8) 360.00 365.85 360.00 175.00 17.00 ??2.00 175.00 17.00 2?2.00 168.44 ?13.93 45.49 ,622.29 414.00 920.00 1,116.29 Investments Balancc of proce¢ds of mansc 200.000.00 19,431.14 180,568.86 Total funds 10,792.17 228.436.77 54,546.86 184,682.08 Purposes of Rc.slricted Fabric funds - The Trustees hai'e eipended funds for restoration of the Church propertics
North and West Islay Church of Scotland Year ended 31 December 2024 11 nrestricted Funds 2024 Restricted Endom'menl Total Total Funds 20?4 Funds 20?4 20?4 2023 4. Analysis of Donations Free Will otTerings Gitl Aid otlerings Opcn Plate OITerings Tai rLcoi'ered on Gift Aid WLddingslFw unerals/Bapt15m l)()nations Third Parties Other otY¢rings. donations eic Legac!, 931.00 I i.001.00 5.30?.00 4.220.80 700.00 931.00 I i.001.00 i.30?.00 4.?20.80 700.00 414.00 1.977.63 644.00 10.989.00 6.850.39 4.317.22 1.600.00 897.79 2.847.47 50.00 414.00 1.977.63 24.13?.43 414.00 24.546.43 ?8.195.87 10
North and West Islay Church of Scotland Year ended 31 December 2024 I;, nrestricted Funds ?024 Restricted Funds ?0?4 F.ndoM'ment Total 2024 Total 2023 Funds 2024 S. Analysis of Payments Cost of generating funds Fundraising L.xpenses Oll¢ring cnvelopes 76.?5 76.25 249.00 89.6? 76.?5 76.25 338.62 Charitable activities Minisiries and Mission allocation PrcsbNILn' duLS Organist fLLS Old Mansc c.xpenses Linked charge Manse cosis Share Ministers RLmoval cosls Vacanci, costs ( Pulpit) Worship Team cost Pulpil Suppl), FabriL repairs/mainienance Fleciricit!, churches onlN' Building InsuranLL [)rinling. postage. siaiioneTh' etc Sunda), School LOSts Hospital Toilet E3ags Other expenses Trai'el cosis l.Lgal and profLssional lees 8.868.00 j3?.00 3iO.00 1.8?6.9j 3.404.9? 8.868.00 53?.00 350.00 1.8?6.95 3.404.92 7.063.00 876.00 675.00 3.134.00 6.084.40 .912.40 3.616.91 3.674.00 1.950.00 18.356.71 5.272.2? 3.047.14 ? 139.54 7.163.70 3.?65.05 682.51 2.8??.05 7.163.70 3,265.05 535.90 535.90 45.49 565.57 384.00 4.474.00 684.04 45.49 192.00 373.57 384.00 4.474.00 1,708.57 33.317.63 9?0.00 34.?37.63 58.?17.68 Governance costs IndcpLndent e.xaminer's fees BookkLLping Fees 300.00 448.00 300.00 448.00 300.00 ?50.00 748.00 748.00 i50.00 Other pavments l.os% on disposal of ini'e.simenlS Admini%tration of ini'cstmenls Inicrcsl on loan 1.425.39 1.23 83.33 53.84 53.84 53.84 i3.84 1.509.95 34.195.72 9?0.00 35.1 l i.72 60.616.?)
North and West Islay Church of Scotland Year ended 31 December 2024 Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund ii'hich bcars the cosis of all minislcrs, stipends and emplo%'Lrfs coniribulions for national insuranLe. pension and housing and loan fund. MinistLrs' stipends are paid in accordance i%'ith Ihe natonal siipend scale, ii'hich is rclatLd lo to !'Lars of service. For Ihe l'ear undcr revieii, the minimum slipend il'as £30.135 and the m&Nimum stipcnd in 5th and subsequeni l'ears il'as £ 37.03? 2024 2023 7. Payments to Third Parties Christian Aid l.eprc)s)' Poppi, Scolland BLthani' Trust Mar)'s MLals 175.00 17.00 156.00 17.81 204.65 149.33 370.00 192.00 897.79 12
North and West Islay Church of Scotland Year ended 31 December 2024 Funds held on behalf of the Congregation by the Church of Scotland General Trustees APPEIYDIX 2024 2023 CAPITAL ACCOUNTS Credit balanccs held ai 31 Deccmber at Cosl Consolidaled Fabric Fund General Purposes Fund abric fund General Purposes Fund Consolidated Fabric Fund {11) DLposiI Fund 24.54 23.47 171.589.66 RElrE,UE ACCOUNTS Credit balance at 31 December Consolidaied F•abric Fund - rei'enue 1,544.4? 69.99 DLbit Balance ai 31 December I"emporar)' Funds (Propert), costs t.or sale ofoid Manse and churches - see beloiv) (?30.00) (4.735.20) These expense.s ii'ill be refunded via the General Trustees li hen IhL propcw, is sold, Kilmen), Church Plan Report Sasinc cop). dLed total debit balance as shoi%fft above 110.00 i ?0.00 ?30.00