Charity registration number.. SC025646 All Saints Episcopal Church, Inveraray Annual Report and Financial Sthternents for tlie Year Ended 30 Septenir 202J
All Saints Episcopal Church, InverarAy Contents (continued) R¢fer¢n¢¢ aThJ Administrative D¢tails Tnjslees, R¢port 2to3 Statement of Trustees, Responsibilities Independent Examinels Report 5t06 Stateinent of Financial Activities 7t08 Balan¢¢ Sli¢et Nol¢s lo the Finan¢i81 Staternents IOto18
All Saints Episcopal Church, Inveraray Reference and Administrative Detai15 Trnstee5 Th¢ Very Rev¢r¢nd Canon Margi Campbell, Dean of Argyll and the151es Tl)e Reverend Canon Simon Mackenzi4 Syncd c1k of Argyll and the Isles Mr. Jonathan Bell, Regislrarof Argyll and the Isles The 'gh[ Reverend David Railton, Bishop of Argyll and The Isles Mr& C8rolin¢ Woolf, Treasurer Other Officers Charity Registration Number SC025646 Principal Offite Tlie Avenue Inveraray Argyll PA32 8YX Independent Ex*miner Stuart Ramsay Cliartcred Accountant 4() Argyll Strcct Lochgilpliead Argyll PA318NE Banker& Bank of Scotland Lochgilplic¢id Pag¢ I
All Saints Episcopal Church, Inverarxy Trustees, Report The trust¢ pr¢sent tlie annual rep)rt iogetlier with the financA21 statements of ihe charity for (he year ended 30 S¢pt¢mber 2025. Objectiveg find fictivities Public benef The Church provid¢s premises for conducting weekly and other religious s¢Ni¢es. Tlie Bell Towcr in th¢ grounds is a War M¢rnorial, which is curr¢ntty (x¢upied by ihc Bell Towcr SCIO. and is open to visitors during th¢ suininer. The lrnsl¢es confirn) that il)ey have complied with the requirements of the Charits and Trustee Invesimellt IS¢ollandl Aci 2005 and the Charities Accounts (Scotland) Regulations 2006. Achieyements performance The Cl)urcli licld a inon¢lily Eucturist on (lie firs( Thursday evening fmm early this year, celebrated by Fr Simon Mackenzie, Ilie Priest-in-cII[ ge, and various visiting priests and lay lecidcrs froin the congregation. In 8ddilion, the clnnuai ¢ointn¢moralion se1¢¢ ivas lield on All Souls Day, and an ¢cwnenij Carol Scryicc took place in mid Dccember. The Cliurch continues to be let out to the Roman Catliolic mmUnity for Sunday services. Fees w¢re received for two wcddings during the cours¢ of Ilie y¢ar, Financial review Th¢ B¢ll Toiv¢r was iaken over by the Bell Tower SCIO in tenms of an agreement of cKcupation. for a nominal fee of £1 pcr annwn. Costs incurred by tli¢ churcli. Self]eallY for the maiiitenance of (lie Bell Tower, are refunded on a bi-annual basis. A rcsiri¢tcd grdni M'as r¢cicved froin tl)e General Synod of the Scottish Episcopal Churcl), entailing £3,000 for repairs io Ilie churcli lighitng, and £ 2,900 for ivork in the grounds. PoliLy OK raferves Tlie Original Eiidowment Fund 15 not eipendable. however, incoine derived froni tliis lund is endoH'ed for ihe conlribution lo tlie costs of tlie stipend in lerins of Ilie Memorandutn of Agreement liVee Kevin, Bisl)op of Argyll aiid ilie Isles, aiid tlie vestries of Cliristcl)urch L(Kl)gilplieal Si. Margaret's. ArrdtL and tlie Trustees of Si. Coluinba's, Poltallocty and All Saints Episcopal CliurcL Inveraray. The Fund balances at tlie year en¢ which include tlie unrealised gain on invesliiient& were as follows.. Unrcstricied G¢nerdl Funds.. £ 19,334 Designaied Funds.. £ O Reslricted Fuiids.. £ 4.100 Expendabl¢ EndoM'in¢n¢ Funds.. £ 122 P¢nnan¢ni Endowiii¢ni Funds.. £ 38,511 Page 2
All Saints Episcopal Church, Inveraray Trustees, Report (continued) Stnicthrel governance And management Nu¢ure ofgvvernin¥document Tli¢ Churdi is an unincorporated as5cKiation, governed by a founding constitution. The Cl)urcli is a ineinber of ihe congregation of tlie Diocese of ATgyll al Ilie 151es. in tlie Scotlisli Episcopal Churcl). Tlie Bisliop of Argyll and Il)e Lsles lias pastoral oversiglil over all congregations wiiliin ihe Diocese, ail of wliicl) are subjeci to tlie Code of Canons of ilie Scottisli Episcopal Church. The Trustec& for (lic motnenL are the Bishop, the Dea ll)e Synod Clerk and the Re8iStTar, all of the Diocc5e of Argyll ai)d tlie Jsles. RecrMilmentaNd dppoinlmeKt of truslees For il)e purposes of chariiies law, the Trustees of the Church are Trnslees of ih¢ Charity. Page 3
All Saints Episcopal Church, Inveraray Statement of Trustees, Responsibilities Tli¢ trusic¢s are responsible for piepariiig ihe trustees, rert and the financial statements in accordance with tlic Uniied Kingdotn AGcounting S(andaTds (United Kiilgdoin Generally Acccptrd kncounting PraGti¢¢) and appli¢able laiv and rcgulaliovs. The law applicable to charities requires ilie trustees to prepare financiat statcmcnts for eacli financial ycaT which givc a tn and fair view of the state of affairs of the clrity and of tlie incon)ing resources and application of r¢sourcc5 of Ilie charity for that period. In preparing tliese financial statcinenls, th¢ trustees arc requircd to.. select suitable accounting policies and then apply them consistently. observe ille methods and principles in the Cliarities SORTr" inake judgements and ¢stimat¢s that ar¢ reasonable and prudent., stale whcilier applick)bl¢ accounting standards have been followed, subject (o any rnaleriai departures disclosed aml eiplained in tlie financiai siaicinents,. and prepare Ihc finic nciai staiemcnis on tlie going concern basis unless il is inappropriate lo presume that the charity will continue in business. The iruslees are responsible for keeping proper accounting? records that disclose wilh reasonable accuracy at any lime tli¢ fin8n¢i81 wsilion of the chgrity 8nd enable them to ensure tlut the financial siaiemenis comply wilh tlie Chariii¢s Aci 2011, lh¢ Clwriii¢s (Accounis and Reports) Regulaiions 2008, and tlie PTOVi5ions of Ilie constitution. Tli¢ irns¢c¢s ar¢ also rcsponsibl¢ for sl( f¢guarding Ilie assels of tlie charity and lience for taking reasonable sieps for tl)c prevenlion dnd delection of fraud and oil)cr ]ejU]lIUeS, Tlie Iru51ees are responsible for tl)e iliainleCc and integrity of tlie corporale and financial information included on tlie cliaritcible coinpany's website. Legislation governing I1 preparation and diss¢inination or rinancial slaleinenls Inily differ froin l¢gislatioi) in otlier jurisdictions. 11 JUN 2026 Approved by the Irusl¢es of Ili¢ cliarity on.................... and signed on its bel)alf by.. Th¢ Righi R¢v¢rend David Railton Trnsl¢¢ Page 4
All Saints Episcopal Church, Inveraray Independent Examiner's Report to the trustees of All Saints Episcopal Church, Inveraray I report to the tnjslees on iny examination of th¢ accounis of All Saints Episcopal Cliurclt Inveraray for theyear ¢nd¢d 30 Septeinb¢r 202). Reyponsibilities and ba$is of report As Ilie ClirilY Irusl¢c5 of All Saints Episcopal Churc]L Inverardy you are r¢sponsible for the prepardts'on of the accounis in ac¢ordance witli tlie requir¢in¢nts of tlie Cliarities and Tn]stee Investment (Scotlandl Act 2005 42nd the Charities Accounls {Scotland) Regulations 2(K)6 las ainendedl. You ar¢ satisfied that the audit requirem¢nt of Regulation 1011) lal to Ic) of ihe 2006 Accounts Regulation5 does nol apply. I report in r¢spe¢t of my exainination of the All Saints Episcopal ChurclL Inverarals a¢n(S carri out under seclioii 44 11)(cl of tl)e 2005 Act and s¢¢iion 145 of tlie 2011 Act. In carrying out my examination I have rollowed th¢ rcquircinents of Regulaiion I l of tl)c ClnC5 Accouiiis (Scoiland) Regulalions 2006 (as xin¢iid¢d). An cxainiiiauoii includes a rjeW of ihe accounting records kepi by the ¢lnI}, and a coillpari50n of tli¢ a¢¢ounis prcscnted willi Iliose re¢ords. li also in¢ludc5 consideration of any unusu81 ii¢ins or disclosures in (lie ac¢oun¢s, and seeks explanations from Ilie irustc¢s coiicerniiig aiiy sucli Inatlers. Tlie procedure5 undertaken do not provide dll ihe evideiice I]1 would be required in an audiL and consequently I do noi eipTe5s an audit opinion on tli¢ view given by ihe account$. Independent examiner'g 9tatement Sii)c¢ tli¢ cliarily I5 prepared ils a¢UniS on an accruals basis and is also r¢gisi¢r&l in Scoilind your e.iaininer ii)usi be a meiiiber ol a body lisi¢d in Regulation I1{21 of Ili¢ Clwriues Accounts (Scoilandl Rcgulalions 2006 las amended). I can Confirin Ilui l <llll qualified to ui)dertak¢ tlie ¢xaininauon bccausc l ain regJisierLxi member of Meinber of Ilr Instituie orcharter1 Accountants of ScoUan4 which is one of il)¢ listed Ix)dies. I Ive coinpl¢t¢d my exaininatson. I confirni Ihat no Inalie have come to my aiiention in conn¢ction willi Ihe examinaiion giving me cause to believe.. l. accounting records were not kept in r¢spe¢t of All Sain15 Episcopal CIiuTclI, Inv¢raray as required by section 44{1)lal of th¢ 2005 Aci al Regulation 4 of the CliariU¢5 Accounts (Scotland) Regulations 2006 (as ainendcd); or 2. the accounts do not aOrd with those records; or 3. Il)¢ a¢uniS do not coillply with il)e accounling reqUiremts conccrning Ilic forni and content of accounts sei out in il)¢ Cliarilies (Accounls and Reporisl R¢gulalions 2008 oili¢r ihan any requirement tlitit the a¢counis giv¢ a 'irue and fdiT view, whicli is nol a Inali¢r ¢onsid¢r¢d as part of independent examinaiion. I liave no concerns and l)ave come a¢ross no other mailers in conne¢tion willi the examination to which atiention should be drdwffl in il)is report in order to ¢nabl¢ a proper understanding of the accounts to b¢ T¢a¢l)¢d. Stuart Ramsay clurter Accountant M¢inber of t]ie Insiitute of Chartered Accountants of Scotland 46 Ar&vll Stre¢1 ligilpliead Argyll PA3 18NE .15 JUN 2026 Page 5
All Saints Episcopal Church, Inveraray Independent Ev4miner's Report to the trustees of All Saints Episcopal Church, Inveraray {continued) Dale.. ,15 JUN 2026 Page 6
All Saints Episcopal Church, Inveraray Statement of Financial Activities for the Year Ended 30 September 2025 Unrostri¢ted funds Restricted furtd8 Endowment funds Total 2025 Nots Income 4nd Ertdowtnents from: Donations and legacies CliaTilcible aciivities Inveslineiil Incoine 1,700 5.002 459 5,9 7,600 5,002 1,603 1,144 Tolai income 1.144 Expenditur¢ on: Cliariiable activities 1.800 1.500 Toial expenditure 6,824 (1.8001 1.500 10.124 Net incomel{expenditure) Other rccogniscd gains and 108se8 Oilier gainsllosses 337 4,100 (3561 4,081 1.303 3.246 4,549 Nel Inoveinent in fiinds 1.640 4.100 2.890 8,630 Reconclllition of fundy Total funds brouglii forward Toial funds curried fonyard 17.699 35,744 53,443 19.339 4.100 Restricted funds 38,634 End0ment funds 62,073 Total 2024 Unrestricteil funds Note In¢ome and Endowments from: Donalion5 dnd legcicies Clritable activilies Investin¢ni incoine 1,038 6,756 5.259 5.042 6,080 6,756 1,006 Tolal income Expenditure on: Raising funds Cliaiitable activities {3,960) 10,432 {3.960) 18,064 (6,882 750 Total ¢xp¢ndiiur¢ 14,392 16,882 750 22,024 Net lexpenditUTe)lincome Other re¢ognised g4in$ and 1055e5 Oilier gainsllos5es Net moveinenl in funds 11,3391 (1,840) 256 12,923) 13,4491 4,663 1,214 (4,788) 11.8401 4.919 11.7091 Reconciliation of fund5 Total funds brouglii fonvard 22,487 1,840 30,824 55,151 Toial funds carried foThi'ard 17,699 35,743 The notes on pages 10 to 18 fomi an integral part of thcs¢ flnancial statements. Pag¢ 7
All Saints Episcopal Church. Inveraray StAt¢ment of Financial Activities for the Year Ended 30 September 2025 (continued) All of tlie cliarily's aciivilies derive froin continuing operations during il)e above two pericth. The fllnds breakdown for 2024 is shown in noi¢ I l. The notes on pages 10 to 18 form an part of these financial statements. Page 8
All Saints Episcopal Church, Inveraray (Registration number: SC025646) Balance Sheet as at 30 September 2025 2025 2024 Note Flxed assets Inv¢stm¢n(s 52,631 48,082 Current AS5et8 DcbtOTS Ca) at bank and in hand 1,800 7,642 360 5,000 10 9.442 5.360 Nel a$8ets 53.442 Funds of ¢he charlty: Endowment fundy 38.634 35,743 Restricted income funds Restricled funds 4,100 Unre¥trictLd illlome funds Unreslricled fuiids Totil fundy li 62.073 The financial stateinents on pages 7 to 18 were approved by Ihe irnsiees, and auiliori*d for issue on I.,I,. JUN,2D2&nd signed on tlieir belialf by.. nd Canon Imon kenzi¢ Truste¢ The notes on pages 10 to 18 forni an inteal part of these financial statements. Page 9
All Saints Episcopal Church, Inveraray Notes to the Financial Statements for the Year Ended 30 September 2025 l Accounting policie5 St&tement of compliance The financial stsiicinents have been prepar&1 in accordance wilh Accounting and Reporting by Chariti&s'. Statcnicnt of Rccommended Practice applicable to charilics preparing tlieir accounts in a¢¢ordanR with Il)e Financial Reporting Standard applicable in the UK and Rcpublic of Ireland (FRS 102) leff¢¢tive E January 20151- (Charities SORP (FRS 10211, the Financial Rcporting Siandard appli¢abl¢ in the UK and R¢public of Ireland (FRS 102) and the Cl)aritses Act 2011. Bas1¥ of i)rei)arutlon All Sainis Episcopal ChuTclI, Inveraray Ineets the definition of a public benefii entity under FRS 102. The accoun¢s (financial s181em¢nis) have been Prepared under the hi5tOTical cost conveniion witli iieins recognised ai cost or transaciion valuc unlcss oihcn4'is¢ siat¢d in ih¢ r¢l¢vanl note{sl to tlie5e accounts. Golng concern The irustees consider t11 there are no material un¢¢rtainiies about the charity's ability to continue as a going oncern. Income and endowmenty Volunlary incoine incluth'ng d0[(10ns, gifts, l¢ga¢i¢s and granls lIt Provide core funding or are of a g¢n¢ral nature is rccogniscd ivhcn Ilic cliarily liAs eniitlein¢nt lo th¢ incoin¢, il is probciblc ihic I Ilic income will bc re1Ved and Il)¢ ainount can be Ineasured wilh sufficient reliability. Dortotions ulldlegucies Donations and legacies are recognis¢d on a receivable basis when receipi is probable and tlie amouni can bc reli8bly Ineasurcd. Grnnts r¥c#ivubl Granls are Tecogiiiscd wlien Ilie ¢l)arity lias an ¢nli1leiiill (o tlie funds and ally conditlons linkcd to il)¢ grants l)ave been niet. Wlicre performanc¢ condilions ar¢ alla¢lied to Ilie graiit and ar¢ y¢t (o b¢ n)¢i, th¢ in¢oine is recognised a5 a liabilily and in¢ludcd on th¢ balan¢¢ slieel as deferred iiicoille to bc r¢l¢as¢d, Exsienditure All expendilure is recogiiised once Ille is a legal or ¢onslructive obligation to that expenditur¢, it IS PTobabl¢ settleillent is required and tli¢ aiiiounl ¢an be ineasured rcliably. All costs ar¢ all(K#t¢d lo the applicable expciiditure lieic ding (lt aggre8ale 5ill)Llar Cosis io tlwt calc80ry. Whcrc c05t5 cannot be directly atiributed to particular l)eadings tlie), Ive bccn allocatcd on a basis consistent willi the use of Te50urces. with ¢¢ntrn] stgff costs allocated on Ilie basis of timc spcnt, and d¢pr¢ciation ch8rg&s allocated on the portion of the ass¢t's use. Otlier supwrl costs arc allocatcd ba8¢d on th¢ spread of siaff costs. Churitrtble uet¢vilia Charitable expenditure eoinprises tliose Costs in¢urr&l bv the cliarity in il)c d¢liv¢ry of its arliviti¢s and services for ils beneficiaries. li includcs both cos(s (hat be allocaled directly to 5uGli activili¢s #nd ¢hos¢ costs of an indir1 nature necessary to support thein. Page 10
All Saints Episcopal Church, Inveraray Notes to the Financial Statements for the Year Ended 30 September 2025 (continued) Supi)ort eosts Support ¢osts include central functions and hav¢ been allo¢at¢d to athivity Cosl categories on a basis consistent Ivith the use of resources. for examplq allocating prortY cosis by floor areas, or per capiw siaff costs by the tiEne St and otlier costs by their usag¢. GovernaDce costs These include ihe costs atlributable io the cl)arity's coinpliance wilh constitutionat and statuiory r¢quiremen(s, including audiL 51rategic nnagement and Irusl¢¢s In¢elings and r¢imbursed ¢xp¢ns¢s. Taxation T1 cliariiy is considered io pass the tests sel oul in Paragrdph I Schcdule 6 of ihe Finance Act 2010 and therefore il meets tlic dcfinition of a charitable company for UK COryOTlc lion tax PUTPOS¢S. AordinglY, the cliarily is po(cntially ¢xcinpt from taxation in rcsp¢ci of income or capitu] gains received witlun C£1tegories covered by Clidpier 3 Part I l of tlic Corporation T&A Act 2010 or Scciion 256 of ihc Taxation of Chargeable Gains Aci 1992, to (lic ckteni lljat such inconJe or gains are applicd ckclusively to clvdritsblc purposes. Fixed 48yet inve#lment& Fixed asset iiiveslinenls, oiher ihan programine rclaied inveslin¢nis, 8re included dt market Vdlue ai ihe balance sl)¢ei dale. Rcalis¢d gains and loss¢s on invcsiincnts arc calculaicd as (hc diff¢i¢nc¢ b¢liveen sal¢s proc¢eds and Ili¢ir Inark¢l valuc at ihc start of tl)c ye1£ r, or tlicir subsequent cost. and are cliargcd or credited (o the Statcmcnl of Financial Activities in tlie period of disposal. Unrealised gains and losses rcprcsenl the Inovement in Inarkct valucs during the year and ar¢ Crediicd or cl)Hrged to the St8teinent of Financial Activities based on the inarket value Ic I tlle year end. Fund sirncture UnTcsiri¢tcd inwmc funds ar¢ g¢n¢rai fvnds Ihat ar¢ availabl¢ for use at the trusiees discretion in furtherantt of the0bjIlV¢s of Ili¢ cl)arity. D¢signa¢cd funds ar¢ unrcslrickd funds s¢1 aside for S¢if1¢ purposes al th¢ discretion of Ihe trusl¢¢s. Restri¢l¢d inwme funds are (lios¢ donated for use in a particular area or for specific purposes, the use of which is restri¢t¢d to t11 dreu or purpose. 2 Income from donAtlon$ and legllcl¢$ Unrestricted fund¥ General RL'strictcd fund5 Total 2025 Total 2024 Donations and legacies; DonalioJLS froin individuals Grants, including Capital grants. Grants from otlier charities 1.71K) 1,700 1,038 5,900 5,900 5,042 1.700 5,900 7,600 Pagell
All Saints Episcopal Church, Inveraray Notes to the Financial Statements for the Year Ended 30 September 2025 (continued) Unrestricted funds General Restricted funds Total 2024 Donations and leg8cies' Donaiions from indiiwiduals Grants, incluthng capital grants; Grants froin otlier ¢harilies 1,038 1,038 5,042 5,042 1.038 5,042 6.080 3 Irtyestment income Unrcstrieted funils General EndowmLnt funds Exi)endMble Totthl funds Otlier income from fixed asset investments 4J9 Tot41 for 2025 459 1.144 1,603 Total for 2024 S,259 1,006 4 Expendltsr¢ on chllritablc &ctlvltioy Endoivment Unrestrleted fundj Deylgnated Gencrnl Re¥tricted fund& Exi)endthble Not¢ Allocated support costs Governancc costs 2,616 3,956 252 1,800 E,500 Total for 2025 2,616 4.208 1.800 Totthl for 2024 6,882 750 Total fund$ Note Allocated support costs Goiwcrnance costs 9,872 252 Total for 2025 10.124 Total for 2024 Page 12
All Saints Episcopal Church, Inveraray Notes to the Fin¥dncial Statements for the Year Ended 30 September 2025 (continued) Total expenditure S Trn$tee8 remuncration and expen¥es No trustee& nor any persons connected witli Ille have received any remuneration from the charity during the year. No trnstees liave e1Ved any reimbursed expenses or any other benefits from d)e cliarity during the year. 6 Independent examiner's remuneration 2025 2024 Other fees to examlner8 Thc ¢xamining of aoUn(S of any associaie of Ilie charity 252 252 7 Taxation The cliariiy is a registered charity and is therefore ¢xempl from laxalion. 8 Flxed aJ¥ct Inve$lm¢nt$ 2025 2024 Other InVlMentS Pag¢ 13
All Saints Episcopal Church, Inveraray Notes to the Financial Statements for the Year Ended 30 September 2025 (continued) Other inyestments Unli.%ted investtnents Totsl Co$t or V4lu4tion A¢ l O¢lob¢r 2024 Revaluation 48,081 4,550 48,081 4.550 At 30 September 202J 52,631 52.631 Net bk value At 30 September 2025 52,631 52,631 AI 30 September 2024 48,081 48,081 9 Debtors 2025 2024 Other d¢biors 360 10 C48h ¢aJh ¢quiv&lent8 202S 2024 Cash at bank 7.642 Pag¢ 14
All Saints Episcopal Church, Inveraray Notes to the Financial Statements for the Year Ended 30 September 2025 (continued) 12 Analysis of net assets between funds Total funds t30 September 2025 Unrestricted fund$ General Restricte fundg Endowment Perm4n¢nt ExpendAbl¢ Fixcd as5cI invc5ttncThts Current assets 14,110 5,224 38.511 52,621 9,447 4,100 123 Total net &ssels 4.100 38,511 123 62.068 Unrcytrictcd fund¥ Gener Total furtdy 4t 30 Sei)¢eml)er 2024 Endowmertt funds Perm&ncnt Exi)endable Fixed asset investillents Current assets 12,817 35,265 48.082 5,360 478 Total nct a55etS 35,265 478 53.442 Page 18
All Saints Episcopal Church, Inveraray Detailed Statement of Financial Activities for the Year Ended 30 September 2025 Total 2025 Tot41 2024 Donations andlegaeies Appeals and donations Appeals and donations Gran(s- otlier agencies Grants- other agencics 1,700 1,038 1,750 3,292 5.900 7.600 6,080 Charitable activilies Fces Fees Fundraising AdiMi5sions Rental iiicom¢ Bell Tower Refunds 1.000 400 Il2 210 1.560 2,231 3.002 4,844 1,400 6.756 Inveslment imcome Incoiiie from lisied invcstin¢nts Incoine froin lisled inv¢slinents {Profii)Iloss on disposal of intangible Iixed asseis 1,144 459 1,006 579 4.680 6.265 RalsiKgfunds Wagcs dnd salaries Chdrilubk a¢liv¢ti Contribution lo Stipend Contribution to Stipct Liglit, lieat power Liglit, lieat and power Insuraii Insuraii Repic Irs clnd m1( intcnance_ fabric Repair5 and mainteilce- fabric Repairs and maintenance- fabric Repairs and Inalntenan- fabric R¢pair5 and Malnt¢nart- fabric GcTrcrai inainlcSWLQ- grounds Fundraising costs Sundry ¢xp¢ns¢s 17501 1750) 1182} 13,5831 11,4011 11,4021 (1,5771 (1,840} (1,750} (3,292) (626) (1,5001 (8181 {8641 {1,508) {1,508) 1281) (1,267) (1,800) (55) 1302) (300) This pag¢ doe5 noi forrn part of the statutory financial statements. Page 19
All Saints Episcopal Church, Inveraray Detailed Statement of Financial Activlties for the Year Ended 30 September 2025 (continued) Total 2025 Total 2024 Cleaning Bank cliarg¢s Bank cliarges In(kpendent e.xamiiieVs fee Independent exaininels fee 1140) (147) (15) {126) (126 {9) 117) 252) 10,124 18.064 Gains/losseson i171Jes'lnienl assels R¢val reserve- Movemeni in value of investments Reval reserve- Moveii)enl in value of inves¢in¢n 3.246 4.663 This page d(w not form part of tl)e statutory financial statements. Page 20