## 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]<br>[CongregatonCharityNumbersTdTSSCs Revenue]<br>[Episc. Diocese ofof StAndrews Argyle andthelsles _—|sco2ssso_ [scos375_—s|| S CRIBTSS|SC RTOSCS<br>SECGeneralSynod SS [scoissé2———S~iSSC“‘;SC#*‘#‘UWCNNTTT<br>Diocese of Argyll and the Isles The Cathedral of The Isles<br>St Moluag's Diocesan Centre College Street<br>Croft Avenue Millport<br>Oban Isle of Cumbrae<br>Argyll KA28 OBQ<br>PA34 5JJ Telephone: 01475 530353<br>Telephone: 01631 570 870<br>**----- End of picture text -----**<br>


## 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 

1. 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.<br>**----- End of picture text -----**<br>


## 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|