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