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
CoY*nanied 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
S￿M up
934.44
7.863,iXI
1,253.44
I,t￿N)
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 r*Fund
Poppy Wreaths
100.tX)
zg8.00
250.LK7
355.L
Grants for m￿S1On
Al￿A
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 C*rk 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
7￿63.1X¥
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 Envelo￿5
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 Insp￿lon$
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
Ap￿4
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
3￿30
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 Sa￿s 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 3￿1.08 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 I￿05.33 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
otti*i 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 pr￿arat￿ 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 whetr*r 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 ac￿￿￿ting 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 aC￿￿nIS
Independonl examiner's In the course of my exaffjinalion
which gwes me re8S¢)nable Cause lo b81ieve thal in any material res￿Cl the
requirements
to keep accwnts'ng records in a￿ance ￿th section 44{1 I lal of the 2005 Ael and
Regulalh)n 4 01 the 2006 Acxounts Regulations, and
to prepare accounts which ac￿rd 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 lY*els 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