Scottish Episcopal Church - Diocese of Argyll & the Isles St Andrew's Congregation at The Cathedral of The Isles, Millport
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[Name——SSSS~S~S~=driDescription| Account Number] Sort Code]
[CongregatonCharityNumbersTdTSSCs Revenue]
[Episc. Diocese ofof StAndrews Argyle andthelsles —|sco2ssso [scos375_—s|| S CRIBTSS|SC RTOSCS
SECGeneralSynod SS [scoissé2———S~iSSC“‘;SC#‘#‘UWCNNTTT
Diocese of Argyll and the Isles The Cathedral of The Isles
St Moluag's Diocesan Centre College Street
Croft Avenue Millport
Oban Isle of Cumbrae
Argyll KA28 OBQ
PA34 5JJ Telephone: 01475 530353
Telephone: 01631 570 870
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independent Examiner's Report to the Vestry of
The Congregation of St Andrew's, Millport at The Cathedral of The Isles
For the year ending 30 September 2025
‘report on the accounts for the charity for the year ended 30 September 2025 which are set out on the following pages.
Respective responsibilities of Vestry members and examiner.
The members of the Vestry, as Trustees, are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006, The Trustees consider that the audit requirements of Regulation 10(1)(d) of the Accounts Regulations does not apply. {t is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of Independent Examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with these records. it also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The proceedures undertaken do not provide all the evidence that would be required of an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent Examiners's Statement
in the course of my examination, no matter has come to my attention
- which gives me reasonable cause to believe that in any material respect the requirements - to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations - have not been met or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Scottish Episcopal Church - Diocese of Argyll & The Isles
St Andrew's Congregation at The Cathedral of The Isles, Millport Trustees Annual Report and Accounts for the year ending 30th September 2025
Scottish Charity Number: SC028550
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| Trustees andMembers ofthe.
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Independent Examiner
22nd November 2025
Bankers
Bank of Scotland
32 Main Street
Largs
KA30 8AD
Church Address, Prinicpal Office and Contact Address
The St Andrew's Vestry
The Cathedral of The Isles &
The College of The Holy Spirit
Callege Street
Millport
KA28 OHE
Scottish Episcopal Church - Diocese of Argyll & the Isles St Andrew's Congregation at The Cathedral of The Isles, Millport
Statement of Funds 30.09.2025
| Total | General | Musical | |
|---|---|---|---|
| £ | £ | £ | |
| As at 30 Sept 2024 | 24,394 | 18,182 | 6,212 |
| Surplus (Deficit) forYear | 6,789 | 4,075 | 2,713 |
| Asat30Sept2025 | 31,183 | 22,257 | 8,925 |
Scottish Episcopal Church —- Diocese of Argyll & the Isles St Andrew's Congregation at The Cathedral of The Isles, Millport Trustees Annual Report and Accounts for the year ending 30th September 2025
1. Property
The Charity owns no heritable property and worships by invitation at The Cathedral of The Isles.
2. Funds
The various funds are held for the following reasons
Unrestricted Funds
General Fund - to support the work and worship of the congregation.
Restricted Funds
Musical Resources Fund - to support the musical life of the charity and the Cathedral Vestry Benevolent Fund - to support charitable objectives approved by the Vestry.
3. Trustee Remuneration and Expenses
None of the Vestry members received remuneration in respect of their position as Vestry Members.
4. Liabilities
Tea/coffee money collected from charitable donations 2025 £951
Scottish Episcopal Church - Diocese of Argyll & The Isles St Andrew's Congregation at The Cathedral of The Isles, Millport
1 Accounting Policies
Investments held beneficially are stated at cost
2 Investment in S.E.C. Unit Trust Pool
| BookValue | Value | Units | MarketValue |
|---|---|---|---|
| a | ————— | ———— | |
| As at30Sept 2024 | 10,442 | 939 | 28645 |
| As at 30Sept 2025 | 10,442 | 939 | 31282 |
| Unrealisedinvestmentgainat | 30.09.25 | £20,840 |
3 Creditor
Vestry Benevolent Fund - Tea and Coffee money and one off sums collected for charitable donations
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| £ | £ | |||||
| As at 30Sept | 2024 | 575 | 413 | |||
| Collected | 2892 | 887 | ||||
| 3467 | 1,300 | |||||
| Donated during year | -2516 | - | 725 | |||
| As at30Sept | 2025 | 951 | 575 | |||
| 4 | Donations | |||||
| £7214 | - | 2024£6727 |
5 Restricted Funds
The use of the General Fund is unrestricted, while the other funds may be applied solely to the to the specified aims for purposes for which they were raised.
6 Other Assets not shown on the balance sheet
Erard Piano
Bosendorfer Grand Piano
A-frames and piano cover £1108
Yamaha Safett Brackets (£117), piano stool (£352) and an oil flow meter (£699)
7 Honorarium
£500 paid this year
8 Heating Oil Bill
£1640 (2024 - £1807)
9 Tuning and Service
Costs necessary for international concert pianists giving recitals during summer concert season
10 Musical Resources - Other
Scoitish Episcopal Church — Diocese of Argyll & the Isles St Andrew's Congregation at The Cathedral of The Isles, Millport Accounts for the year ended 30 September 2025
Congregation Income and Expenditure Account
| Year to | Year to | |||||
|---|---|---|---|---|---|---|
| 30.09.25 | 30.09.24 | |||||
| £ | ||||||
| Income | ||||||
| Offerings | 4224 | 4230 | ||||
| SODD donations | 5486 | 4926 | ||||
| HMRCGAGASDS | GASDS | 2473 | 3363 | |||
| Donations | ||||||
| Black Box | 1259 | 1241 | ||||
| Donations | 1665 | 1498 | ||||
| Votive Candles | 565 | 656 | ||||
| Graveyard | Scheme | 130 | 290 | |||
| Grave Plots | ||||||
| Purchased | Plots | 1200 | ||||
| Fund Raising | ||||||
| SEC Grant | 0 | 139 | ||||
| Fund raising | 0 | 0 | ||||
| Sundries | 40 | 0 | ||||
| Investment Income Unit Trust Distribution | 930 | 817 | ||||
| Interest | 51 | 32 | ||||
| 18023 | 17192 | |||||
| Expenditure | ||||||
| Provincial | & Diocesan Quota | 7849 | 7947 | |||
| Donation for use ofCathederal | 0 | 0 | ||||
| Church costs (Clergy/Insurance) | 598 | 713 | ||||
| Organ Maintenance&Tuning | 449 | 707 | ||||
| Organist | 0 | 90 | ||||
| Shop | 0 | fe) | ||||
| Honorarium | 500 | 500 | ||||
| InvestmentAdmin | Admin Charges | 0 | 0 | |||
| Heating Oil | 1478 | 1676 | ||||
| Graveyard — Grass Cutting | 945 | 1460 | ||||
| Sundry Expenses | 2128 | 2061 | ||||
| Charitable donations | 0 | 110 | ||||
| 13947 | 15264 | |||||
| Surplus/Deficit for Year | 4076 | 1928 | ||||
| Vestry Benevolent Fund | ||||||
| Income | Donations | 2565 | 887 |
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|||||||
|---|---|---|---|---|---|
|Flowers|327.5|
|Expenditure|Bishop's|Lent|Appeal|122|0|
|Glasgow|city|mission|410|275|
|Ayrshire|Hospice|200|
|Megan's|Space|250|
|DEC|Middle|East|200|0|
|Marie|Curie|1329.56|0|
|Flowers|280.5|0|
|Cumbrae|Forum|164|
|Sundries|9.8|
|377|0|162|
|Musical|Resources|Fund|Income|and|Expenditure Account|
|Year|to|Year|to|
|30.09.25|30.09.24|
|£|
|Income|
|Concerts|8948|7888|
|Donations|1030|2155|
|HMRC|GiftAid|1547|857|
|Organist|Fee|0|90|
|DEC|Ukraine|0|403.1|
|Interest|42|17|
|11567|11410.1|
|Expenditure|
|Players|Expenses|5076|3770|
|Publicity|1465|1096|
|Music|0|0|
|Tuning|and|Service|537|1888|
|Heat and|Light|162|33|
|Catering|B&B|380|807|
|DEC|Ukraine|0|403.1|
|Sundries|1234|925|
|8854|8922.1|
|Surplus/(Deficit)|for|Year|2713|2488|
|Net Surplus|Congregation/Music|6789|4416|
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Scottish Episcopal Church — DioceseofArgyll & The Isles St Andrew's Congregation at The Cathedral of The Isles, Millport Balance Sheet as at 30th September 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Investments | |||||
| S.E.C. UnitTrustPool | 10442 | 10442 | |||
| CurrentAssets | |||||
| Cash at Bank | |||||
| CongregationAccount | 11815 | 7739 | |||
| Vestry Benevolent Fund | 951 | 575 | |||
| Musical Resources Fund | 8926 | 6213 | |||
| 32134 | 24969 | ||||
| Less Creditors | 951 | 575 | |||
| NetAssets | 31183 | 24394 | |||
| Represented by | Funds | ||||
| As at30-09-2024 | 24,394 | 19,977 | |||
| Net Surplus (Deficit) forYear | 6789 | 4417 | |||
| Asat30-09-2025 | 31183 | 24394 |