Charity registration number.. SC025646 All Saints Episcopal Church, Inveraray Annual Report and Financial Sthternents for tlie Year Ended 30 Septeni￿r 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 c1￿k 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 se￿1¢¢ ivas lield on All Souls Day, and an ¢cwneni￿j 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. S￿elf]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, re￿rt 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 cl￿rity 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 ]￿e￿jU]￿lIUeS, Tlie Iru51ees are responsible for tl)e iliainle￿Cc 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$is of report As Ilie Cli￿￿rilY Irusl¢c5 of All Saints Episcopal Churc]L Inverardy you are r¢sponsible for the prepardts'on of the accounis in ac¢ordance witli tlie requir¢in¢nts of tlie Cliarities and Tn]stee Investment (Scotlandl Act 2005 42nd the Charities Accounls {Scotland) Regulations 2(K)6 las ainendedl. You ar¢ satisfied that the audit requirem¢nt of Regulation 1011) lal to Ic) of ihe 2006 Accounts Regulation5 does nol apply. I report in r¢spe¢t of my exainination of the All Saints Episcopal ChurclL Inverarals a¢￿￿n(S carri￿ out under seclioii 44 11)(cl of tl)e 2005 Act and s¢¢iion 145 of tlie 2011 Act. In carrying out my examination I have rollowed th¢ rcquircinents of Regulaiion I l of tl)c Cl￿n￿C5 Accouiiis (Scoiland) Regulalions 2006 (as xin¢iid¢d). An cxainiiiauoii includes a r￿jeW of ihe accounting records kepi by the ¢l￿nI}, and a coillpari50n of tli¢ a¢¢ounis prcscnted willi Iliose re¢ords. li also in¢ludc5 consideration of any unusu81 ii¢ins or disclosures in (lie ac¢oun¢s, and seeks explanations from Ilie irustc¢s coiicerniiig aiiy sucli Inatlers. Tlie procedure5 undertaken do not provide dll ihe evideiice I]￿1 would be required in an audiL and consequently I do noi eipTe5s an audit opinion on tli¢ view given by ihe account$. Independent examiner'g 9tatement Sii)c¢ tli¢ cliarily I￿5 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