## The Society of Friends Of the Parish Church of Kilfinan Receipts and Payments Accounts For the Year Ending 31[st] December 2025 Charity Number SC018466 ## Reference and Administrative Information Charity Name: The Society of Friends of the Parish Church of Kilfinan |CharityRegistration No.:|SC018466| |---|---| |ContactAddress:|Shoreside| ||Tighnabruaich| ||PA21 2BB| |Trustees|| ||Mr A. Barge| ||Rev. D. Mitchell| ||Mrs. J. Ferguson| ||Mr. N. Ferguson| ||Baroness M van Lynden| |HonoraryOfficers|| ||Chairman: Miranda van Lynden| ||Secretary: Nicholas Ferguson| ||Treasurer: David Mitchell| |IndependentExaminer:|Mrs Linda Wilson| ||29 Berryburn| ||Kames| ||Tighnabruaich| ||PA21 2BQ| |Bankers|| ||Royal Bank of Scotland| ||Tighnabruaich Branch| ||70 John Street| ||Dunoon| ||Argyll| ||PA23 8BL| 1 ## Trustees Annual Report Year Ended 31[st] December 2025 ## Governing Document The Society is administered in accordance with the terms of its constitution accepted by the inland revenue 1[st] January 1990 under reference ED 960/89/MEB subsequent to section 1 (1) of the law reform (miscellaneous provisions) (Scotland) Act 1990. ## Recruitment and appointment of trustees Members of the committee are the charity trustees. The committee members are chosen from those members of the Society who are considered to have the appropriate ability. ## Organisation Structure The committee is responsible for the administration of the Society. Day to day business is in the hands of the Honorary Officers and dealt with by correspondence passing between committee members and wider membership. Meetings are held as required. ## Objectives and Activities The objective of the Society is to raise funds and to apply those funds for the preservation, maintenance, repair and development of the fabric of Kilfinan Parish Church. Funds are raised through donations, membership fees and sale of stationary. A short historical précis about the church and inscriptions of each headstone in the surrounding churchyard is available on the Society’s internet website for people around the world who are interested in tracing ancestral connections with the church and locality. ## Achievements and performance The Society, since its inception has committed its entire funds to maintenance repair and development of Kilfinan Parish Church. During 2023 the church was valued at £25,000 and offered for sale. The Society purchased the building in August 2025. ## Financial Review The Society’s main source of income comes from donations and fund raising. The charity continues to raise funds through donations from visitors and members of the society. During 2025 the charity received a legacy which gave a higher than average income. ## Reserves Policy The Society has nominal expenditure liabilities apart from its donations towards preservation maintenance, repair and development of the Church. Any and all reserves are used for this purpose. 2 ## Statement of Trustees Responsibilities The members of committee must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Society during the financial year. The members of the committee are responsible for keeping proper accounting records which, on request must reflect the financial position of the Society at that time. This must be done to ensure that the financial statements comply with the charities and trustee investment (Scotland) regulations 2006. They are responsible for safe guarding the assets of the Society and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the trustees and signed for on their behalf. _Miranda vanLinden_ Trustee Date: _1/3/2026_ 3 ## The Society of Friends of the Parish Church of Kilfinan Report of the Independent Examiner ## Respective responsibilities of Trustees and Examiner The Charity trustees consider that an independent examination is needed under section 44(1) (c) of the charities and trustee (Scotland) Act 2005 and to fulfil charities and trustee investment (Scotland) regulations 2006. It is my responsibility to examine the accounts under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention. Basis of Independent Examiners statement. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented by those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking 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 I do not express an audit opinion on the accounts. ## Independent Examiners Statement In the course of my examination of the statement of accounts for the year ended 31[st] December 2025, no matter has come to my attention. ## _Linda Wilson_ Independent Examiner Mrs Linda Wilson 29 Berryburn Kames Tighnabruaich PA21 2BQ Date: _7/5/2026_ 4 |**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**|**The Society of Friends of The Parish Church of Kilfinan**||| |---|---|---|---|---|---|---|---|---|---| ||||||||||| |||**Receipts and Payments Accounts**|||||||| ||||
**Year ending 31st December 2025**||||||| ||||||||||| |**Receipts**||||||**2025**|**2024**
16,912
5,000
0
0
0
0
182||**2024**| |Donations|||||7,500||||| |Gift Aid|||||80||||| |Donations Box|||||483||||| |MembershipNON Gift Aid|||||0||||| |Tax recovered|||||0||||| |Fund Raising|||||0||||| |Bank Interest|||||341||||| ||||||8,404||22,094||| |**Payments**|||||||0
0
0
0||| |Church Repairs|||||0||||| |Otherpayments|||||26,423||||| |Insurance|||||903||||| |Electricity|||||380||||| ||||||27,705||0||| ||||||||||| |Overall Increase(Decrease)|||||||||| |in Funds for theyear|||||-19,301||22,094||| ||||||||||| ||||||||||| |**Statement of balance December 2025**|||||||||| ||||||||||| ||||||**2025**||**2024**||| |**Bank & Deposit Balances**|||||||17,042
22,094||| ||||||||||| |Bank Balance B/F|||||39,136||||| ||||||||||| |Movement inyear:-|||||-19,301||||| |Increase(Decrease)in|||||||||| |Funds over theyear.|||||||||| ||||||||||| |Bank Balance C/F|||||19,835||39,136||| ||||||||||| ||||||||||| ||||||||||| |The accounts were approved bythe committee on 01/03/2026|||||||||| ||||||||||| |For and behalf of the committee||||_Miranda vanLynden_|||Secretary||| ||||||||||| |||||_David Mitchell_|||Treasurer||| 5