West Lochfyneside Church of Scotland Cumlodden and Inveraray Trustees, Report Financial Statements For the Year ended 31" December 2024 Charity Number SC016665 Congregation Number 191261
West Lochfyneside Church of Scotland Cumlodden, Inveraray Contents Page Reference and Administrative Information Trustees, Report Financial Review Statement of Trustees, Responsibilities Independent Examiners Report Income & Expenditure Accounts Appendix Appendix
West Lochfyneside Church of Scotland Cumlodden, Inveraray Reference and Administration Information Year ended 2024 Charity Name: West Lochfyneside Church of S(otland; Cumlodden & Inveraray Charity Number SC016665 Congregation Ref. Number 191261 Contact Address Trustees
Principal Office Bearers Minister: Rev. Dorothy Wallace Session Clerk.. Stella Siddall Church Treasurer.. Independent Examiner.. Bankers- Virgin Money, IJ Longiuw, LdriipbLIIL)wii I'A28 bLR West Lochfyneside Parish Church comprising of Cumlodden Church and Inveraray Church Report of the Trustees for the year ending 31st. Oecember 2024 The Trustees hereby present their Report and Financial Statements for the year ending 31" December 2024. Administratlon The Church is administered in accordance with the terms of the Deed of Constitution of the Church of Scotland The Trustees who served during this year and up to the date of this report are set out on page 3
Strurture, Governance and Management The Church is administered in accordance with the terms of the Deed of Constitution Member5 of the Kirk Session, are the Charity Trustees. The Kirk Session members 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 to enable them to further the ministry of the Church. The Minister who is a member of the Kirk Session. is eletted by the congregation and inducted by the Presbytery. Organi&itional Structure The Kirk Session is responsible for the spiritual affairs, fabric and f inancial matters of the Church. These meetings are chaired by the Minister. Objects 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 advancernent of the Kingdom of Jesus Christ throughout the world. As a national church, it acknowledges a distinctive call and duty to bring the ordinances of religion as encapsulated in the previous sentence to the people in every parish in Scotland through a territorial ministry. It cooperates with Churches representing various ecumenical bodies in Scotland and worldwide. West Lochfyneside Church composes of the parishes of Cumlodden and Inveraray covering an area cornprising the Royal Burgh of Inveraray and the villages of Furnace, Minard, Lochgair and Port Ann including rural settlements along the north and western shores of Loch Fyne. West Lochfyneside Church welcomes all people. The minister is the th on 18 . April 2021. who was ordained to the calling
Report of the Trustees for the year ending December 2024 As of the 31" December 2024 the combined roll stood at 92 members and 13 adherents. One new elder were inducted into the kirk session thi5 year, Elizabeth Brayshaw, and an existing elder changed her surname by marriage The Kirk Session meets at least 4 times a year in person In 2024, after Pentecost, services were reduced to I per Sunday. This is in preparation for the proposed linkage with Upper Cowal 35 per the Presbytery Mission Plan. Monthly services are still held in Lochgair Hall by invitation of Lochgair Community Association. songs of Praise and other serrfices were held in Inveraray and Cumlodden Church throughout 2024 along with Messy church and Midweek services whith are held Inveraray Church from September through to May and In All Saints Church, Inveraray June to August. The Prayer group meet weekly and the Bible Study was held during Advent Other Mission activities included Maundy Thursday meal. Carol ser4ices with a meal and a Sauage Sizzle with a service. The choir of 16 sing regularly at church and other services. Our Foodshare in Inveraray hall continues to be used by the community, and not only includes non perishables donated by the public through the local shops and some perishables e.g. vegetables donated by the local Coop, but 3150 female hygiene products. The summer sale in Inveraray was held again this year and Christmas fundraisers were held in Inveraray and Furnace. A Gifting Sunday was held in the churches for donations of new toys for young children. and gift voucherslcards for teenagers as well as monies used to help with fuel poverty- these were handed over to the Social Work department in Lochgilphead for distribution.
Repointing of the exterior walls of Cumlodden Church has progressed. The work being undertaken by the Property Convener and helpers. Inveraray Church still requires a new heating system and other major work to roof and other internal work. All annual inspections and work highlighted by the inspections have been carried out. Financial Revlew A new treasurer was appointed this year. The appointment was reviewed after 3 months and her permanent appointment confirmed by the Klrk Session. A summary of some of our income and expenditure is as follows.. Income Open Plate increased from £8339 to £9151 Free will offerings decreased from £15724 to £11860 Donations decreased from £3305 to £3011 Summer Sale raised £9128 Expenditure The perimeter fence of the Manse was replaced at a cost of £6546.78p Bank Accounts The Kirk Session holds a Fabric Fund account which had a balance of £16829.32p as of 31" December 2024. The General Account had a balance of £3015.Olp as of 31" December 2024
Investments The Kirk Session holds investments with the Church of Scotland which has a st portfolio value of £279.131.46p as of 31 December2024. The breakdown of the Capital account is: Book Value Market Value Grovrth £27.984.03p £36,621.20p Income £14.887.30p £14090.44p Deposit £96,694.40p Consolidated Fabric Fund- Cap{111 £139.565.73p
ststement of Tru5tee< Responsibilities The Trustees are responsible for preparing the Trustees, Annual Report and Financial Statements in accordance with applicable law and the United Kingdom Accountancy Standards. Law applicable to charities in Scotland requires the Trustees to prepare statements for each financial year which give a true and fair view of the incorning resources and the application of resources of the charity for the year. The Trustees are responsible for keeping proper accounting records which di5c105e with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustees Investment (Scotland) Act 2(X)5 and the Charities Accounts(Scotland) Re8ulalions 21x16. They are also responsible for safeguarding the assets of the Charity and must therefore take reasonable steps for the prevention andlor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf: Session Clerk Date 9 September 2025
WEST LOCNFYNESIOE CHURCH INCOME & EXPENDITURE ACCOUNT FOA YiAR-.0 31ST DECEPdBE4 2024 INCOfv4E Open plate Frtewill olferi CoYnanied Frevwlll olferbn8S GihAid 9.151.77 1gl.00 11,669.00 4.776.96 Funerals Weddiryy 2,683.40 RAI51 919.50 245. 191.W Collee Cu Inveraray sale SM up 934.44 7.863,iXI 1,253.44 I,tN) 34B.ZO 1.515.00 441.16 Cath W AucTi¢n5 8ui8e55 Bank 1ntere5t GT Growth Fund Intefe5t GT aowrt T.).00 4.750.CiI A B Grant F0005hare ClydepDrt owator Rtntal rFund Poppy Wreaths 100.tX) zg8.00 250.LK7 355.L Grants for mS1On AlA 19135 TOTAL IIICOME tXPEWDtTURE Mini51ries & M155w>ns Pfesbytery Du IDt5Ter I IravEI 1,14B.94 l.laO.93 fj195 1,123.91 238.00 1.395.15 2,734.39 793.03 4.272.13 49S.Lb) 14.511. 171.50 662.33 Donation Envolopps Erberly Cost electri¢ity Advertislng IWyvÈil Inwiance$ 10 121 M&M 2022 P4yment Ille and Work Sossion Crk EApen5e5 8DokkeEpiw ENpen5C5 Fire ènd Salègy ExpensQS BDiler In5PertlOll5 218.00 561.so 2.647.65 633.17 250.ty) 962.34 Misygn Exwrh5es 6.865.lJ 311.10 TOTAL EXPENDThUItF TOTAL EXCE55IIDEFIC17 FOR YEARI REPRESENTED ay BAN% gALAMCE VFWD IVXVII GENERAL ACCOUNT FA8RIC ACCOUNT 60.n4. .2.268.60 14.579 C8 I3,0 $9 27.&59 68 5851620 86 17J 88 Add lrtomt Le55 Expen5e5 Bank lanEt at 3U12124 60 784 80 15.391.01 fjENEKAL ACCOUNT FABR( ACCOUNT 8.561 76 16.829 32 25.391.08
WESt LOCHFYNESIDE Bank Balances at tst January 2024 Current Account Fabric Account Totsl 14,579.09 I3,1.59 27,659.68 INCOME Open plate Freewll offerings Covenanted Freewill offerines Gvft Oonaiion5 9.151.77 191. 11.669.(X) 4,776.96 Funerats Weddir Fund Raising Christian Aid Coffee Cups Hire of ha115 Inveraray sale 919.50 245.IN) 198. 330. Sum up Cash G W ALKtiOn5 934.44 763.1X¥ 1.263.44 i.(w. Burgèss Bank Interest Inveraray hall rental GT Growth Fund Interest GT Draw down A and B Grant Food5hare Church of Scotland Ctydepon operator Rental refund Poppy Wreaths Float L515.tX) 448.16 7.iyxl.) 4.750. L064.38 i(xi. 250. 355. 191.55 Grants for Mi55ion ACHA TOTAL INCOME 58.516.20 EXPENDITURE Ministrie5 & Misstons Presbytery Dues Minister's travel expense5 Manse counril tax (N)nation Envelo5 Churth internet Charity donations Enew Cost 17.ILKI.(KI 438.IVI 1.148.94 3.180.93 63.9S L123.91 SSE elettncity 1395.15 2.734.39 793.03 Advertising IW> Insurances to 121 CCLI Iltinsesl 4272.13 495.(*)
M&M 2022 Payment Life and Work Session Clerk Expenses Bookkeeping Expenses Fire and Safetv Expenses Botler Insplon$ Float Mission Expenses Fabric Poppies TOTAL EXPENDtruRE INCOME OVER EXPENorruRf 14.511.00 178.50 662.33 218.00 561.50 2,647.65 633.17 250.00 962.34 6.865.78 311.10 60,784.80 -2,268.60 8alance at Bank 31st December 2024 25,391.08 C¢Jrrent Account Fabilc Account 8,561.76 16,829.32 25,391,08 Difference
West Lochfynestde Churthes January February M•rth Ap4 M•v nin Balance £14579.09 Open plate Freewill offerings Covenanted Freewill offerings Gift A+d 1,124.50 1.146.50 1.368.(KS 429.80 1.198.00 968.(K) 948.Tr) 868. 884.C#) 912. Donations Funerals Weddings 4C(J. 1,782.fX) 100.00 Fund Raising Christian Aid Coffee Cups Hire of halls Inveraray sale Sumup Cash 1,017IKJ 8arbk Interest InvÈraray hall rental GT Interest Growth Fund GT Draw down A & B Grant (Foodshafel Churih of kotland Ctydeport operator Rental refund Poppy Wreaths Float Grants fof Mission TOTALS BANK STATEMENT 34.78 2063 8.46 175. 5.46 250L 7,CKK).C(J 1,064.38 3.20 I.C 9.130.48 2,565.13 2.619.46 1,319.26 6,230.22 9130.48 2565.13 2619.46 1319.26 6230.22
June Aulust 5eptefflber October Nty4ember December TOTAL 935.25 595.72 494.50 369.(M) 117.C(J 972.(K) 650.80 74.C(I 997. 516.50 323.20 9.151.77 191.00 11,669.(X) 4,776.96 3r).00 2,683.40 912.CKI 4.776.96 972.¢XJ 992.¢XJ 1.122.Crf) 1.122.(K) 20.C(I lo.co Iw.Ix) 51.40 50.(K) i(x). 919.50 245.00 919.50 245 198.(X) 640. 330.80 116.(Kl 38.CKI SlXI.C 140.(K> 310.80 20.CKJ 0.00 7.863.00 225.79 1.515.00 448.16 7,0(.00 4,750. 1.064.38 2.524.70 2.471.80 1.849.50 14.51 23.98 23.32 23.97 29.73 7.c) 22.lJ) 12.11 448.16 4.750.[) 3.20 3.20 IIK).IX) 288 ¢JJ 250.00 355 55,CM)4.36 check 55004.36 36.(Kl 252.(X) 2CO. 355. 10,324.42 4,618.10 3.497.32 10324.42 4618.1 3497.32 6.662.77 2,617.53 6662.77 2617.53 2,404.66 3.015.01 2404.66 3015.01
West iodrfwlde Churches nu*ry February ma Apdl May June July Ministries & Missions Presbytèry Dues Minister's travel expense5 Manse council tax Don3tiofi Envelopes Church internet Cha¥ity donat+ons Energy costs 1,425.00 1.425.(XJ 1.425.U) 1.425.00 1.425.C(J 1,425.00 1,425.00 438.00 330 260.CKI 2.[K> 260.fX) 63.95 93.60 93.64 490.20 265.63 264.00 287.30 264.(XJ 93.68 93.72 93.64 93.77 93.60 108.00 SSE electricity 237.78 297.63 718.81 744.77 569.52 339.20 Advertisin8 Iwyvexl Insurances to 121 CCLI Ilicen5esl M&M 2022 Payment tile and Work Session Clerk Expenses Bookkeeping Expenses Fife and Safety £xpenses Float Mission Expenses Isee 8rantl Poppies Transfer TOTALS 153.90 774.30 389.40 389.40 495.(KJ 340.08 389.40 389.40 125.50 389,40 389.40 14,511.C(J 161.00 48.00 46.89 60.(K) 211.47 20.00 98.97 103.54 44.55 50.LKJ 93.38 17 Z64.77 3.555.76 3.517.96 3 649.72 2 661.84 3 319.20 2 504A7 Bank 17264.77 3555.76 3517.96 3649.72 2661.84 3319.2 2504A7
TOTAL I.425. 1.425.() 1.425.LK) 1.425.IKI 1.425.(M) 17.ICKI.(X 438.(Kl 1.148.94 3.180.93 63.95 240. 118.44 264.fKI 264.(X) 264.LM) 264. 264. 93.82 93.60 93. 93.64 130.CKI 93.60 1,123.91 238.QK) 1.395.15 2,734.39 793.03 4,272.13 495.(Xl 14.511.C 178.50 526.30 333.44 362.IY3 125.55 389.40 386.03 17.50 68.13 108.87 662 33 218.(Kl 103.54 218.IKI 22.36 356.24 2.120.LI) 2rK).rKI 68.% 8(K).(y) 104.$0 2.647.65 250.(L) 962 34 311.10 8.193.80 61,021.61 311.10 8,193.80 2,720.88 1446.97 2.219.25 13.570.36 3,5].51 2720.88 2446.97 2219.25 13570.36 359).51 61021.69
IrK0 Jan Mar May Jun Ir)terest ACHA Summer Sas Isumupl Transfer 8urgess G W Aurtions Summer S•be Total 14.91 9.12 7.52 7.28 &79 191.55 169.(B 374.56 23Q57 17.28 7.72 1177.92 7.28 395.71 31.08 1417.28 14.91 9.11 7.52 Expend Fencin8 01 manse 2290.17 416.61 Fencing ol rnan5e Fencing of manse 408.86 Manse new o¥en lectrical Total 2290.17 4256.61 408.86 08 CB 13080.59 I05.33 6557.84 6565.36 6572.64 6968.35 6949.57 i(W)5.33 6557.84 6565.36 6572.64 6968.3S 6949.S7 836&85 Bank IIXYJ.33 6557.84 6565.36 6764.19 6968.3S 6949.57 836&85
Aug Sep Nov Total 9.67 9.37 9.47 12.04 18.65 122.41 191.55 934.44 8193.8 152.36 8193.8 50.52 67.75 1263.44 9.47 8205.84 1018.65 11705.64 Check 162.03 1170S.64 2706.78 1440 49_1 457.96 319 319 285.6 347.57 633.17 49.1 285.6 666.57 0 7956.91 Check 7956.91 8366.85 8479.78 8261.93 8271.40 15810.67 8479.78 8261.93 8271.40 15810.67 16829.32 8479.78 8261.93 8271.40 15810.67 16829.32
APPENDIX 3 ottii Lwrity RegLktor Independent examiner's report on the accounts Report to the Ch'ry r J'k.. trusteeslrnembers of WEST LOCHFYNESIDE CHURCH Registered charity SC016665 nurnber On thè accounts of the charity foi the period Period start date Pencrfl end dale Dgy To 01 01 2024 31 12 X124 Set out on pages R•spectJv• The charity's trustees are reswnsIb the prarat of thè accounts in accordance responsibilities of vlilh the iems ol the Charities and Tmstee Investr)ent (Scoilandl 2005 Act and the trustees and examiner Chantses Accounts IScoUand} Regulations 20C {as amendedl. The charity Iruslees consider that the audit requirgment of Fiogulabon 10111 Idl of the Accounts Regulations does not apply 11 ts my resFK>nsibility to exaffline the accounts as require(J under sedion 44111 Icl ol the Act aTrJ lo slate whetrr particular matters havo come lo my attention. Basis of independent My examinalKm ts carried wl in amxdan(8 with Regulation 11 of the 2(fO Ac£ounls examiner's statement Re9ulatson5. An examinatK)n Indudes a revlew of the acting record5 kept by the charity and a comparison of the accounts pr&senled wf(h those iecords. It also includes cornsideraiion of any unusual Items or disclosures in ihe aceounts and seeks explanations from the Irusl8es conc•rning any such malter5 The pYocedur85 undertaken do not kyovide all the evi¢èn¢e thal would be wuired In an audit and. consequently, I do nol express an audil Opini( on the ¥iéw giv8n by the aCnIS Independonl examiner's In the course of my exaffjinalion which gwes me re8S¢)nable Cause lo b81ieve thal in any material resCl the requirements to keep accwnts'ng records in aance th section 44{1 I lal of the 2005 Ael and Regulalh)n 4 01 the 2006 Acxounts Regulations, and to prepare accounts which acrd with the accounting Tecords and oNnply wilh RegulatKin 9 of tho 21J)6 ALxg>Jnts Regulatscrf have not mat. (x lo whith. in my opinion. allention should be drawn in order to enable 8 proper Signed"" Name Relevarrt professional qualificationl¥} or body lif any 28 August 2025 Address "Flease delete word5 In the lYels rf Ihey ap It Ihe welds ks •th. 8ei mattEts have ujme ID youraltentton on t f(AloW1 page ' OSCR artspt or typed s¥p8ttYes