Friends of Kilbride
Accounts
for the year ended
31 December 2024
Simmers & Co
OBAN

Friends of Kilbride
Contents
Page
Independent Examiners Report on the Accounts
Trustees Annual report
Report of the Trustees
Statement of Receipts & Payments
sta￿ment Balances
Notes to the accounts

Friends of Kilbride
Indeptndent examinerfs report on the accounts
Report t¢ the trustee51members of Friends of Kilbride
on the accounts of the charity for the year ended 31 December 2024
I reporc on che accounts set out on pages 2 co 8
Respective responsibilities of trustees and examiner
The charity'5 cruscees are responsible for the txeparatyon ol the acetsuThts in accordance with the
terms of che Charities and Trustee Investment (Scotland) 2005 Act and the Charities Account5
(Scotlandl Regulations 2006. The charity trustees consider that the audit requirement of Regulation
l O( l)Id) of the Accounts Regulations does not apply. It is my resFK)nsikn'lity 10 examine the accounts
as required under section 44{1 l (c) of the Act and co state wherher particular rnatters have tome to
my attention.
Basi5 of independen¢ examiner's Statement
My exatnination 15 carried out in accordance with Regulation I l of the Charicies Accounts (Scotland}
Regvlaoons 2006. An examination includes a review of che accounting records kept by the chari
and a comparison of the accounts presented wich chose records. Ir also includes eonsideration of any
unusual items or disclosures in the accounts and seeks explanations from the trustees concerning
any such rnatters. The procedure5 undertaken do not wovide all the evidence chat would be
required in an audit and. consequently. I do r￿t express an audi¢ opinion on the accounts.
Independent examinèr'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 mater411 respect the requirem@nts'.
to keep accountiTrg ￿ordS in accordance with section 41(11 {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 me¢ or
¢0 which, in my Dpinion. attention should bp drawn in order t) en3ble a proper
Chartered Accountant
Independent Examiner
Simmers & Co
Chartered Accountants
Albany Chambers
Albany Street
Oban
Date 21 August 2025
Page I

Friend5 of Kilbride
Trustees. Annual report
For the year ended 31 December 2024
The trustees have pleasure in presenting their repon together with the financial statements for
the year ended 31 December 2024.
Reference and Adm•nistrative Information
Charity name
Friends of Kilbride
Charity no
SC046175
Addre53
clo Daln3neun
Kilmore
Oban
PA34 4XU
Current Trustees
Page 2

Friends of Kilbride
Report of the Trustees
For the year ended 31 December 2024
Structure, Governance and Management
The Charity is a Scottish Charitable Incorporaied Organisation (a SCIO). It was registered in its
currenc legal forrn on 4 Decernber 2015. It has a single tier xructure and a5 51Jch rhe trustees are
the members of the Charity.
Appolntment of trustees
Trustees are recruited from individuals with an interest in the activities of the charity and with the
requisiie Skills to effe￿ively deliver the aims of the ch3riry.
Objectives and Charitable purposes
The charity's objectives arè for the advancemen¢ of heritage. by way of preserving che listed sixth
cent￿ry chapel and surrounding graveyard at Kilbride. and che advancement of education and culture
by way of researchin8, recording and preserving the history and records of the Kilbride chapel and
graveyard, and providing educaiional material for the benefit of the public on the suty'ett.
Activities, Achlevements and Performance
The principal achievement of the chariry in 2023 was the starr of our programrne of improying the
accessibiliry of the site. with generou5 financial assistsnce from the CLickmannanshire and Stirling
Environment Trust with the work being carried out by our contrattors Heritage Buslders. The first
srage was the replacement of t￿ dilapidated and irregular stairs with a Trew Concreie sraircase with
handrails. Next year we will create a non-slip pathvrfay from the cop of the sieps to the prayer holrse
west entran￿.
The D'cruz Trio presented a concert in Sep￿rnber partly for the benefit of the Friends in Oban
cathedral. Added 10 a further recital in London the annual Carol singing in Lerag5 House, these
musiol events raised nearly £5CQ.
Friends Df Kilbride continued to make the ruins available for the benefit of the local community
the lighting ol the Kilbride Star at the beginning of Advent_ Friends ol Kilbride also hos¢ed six tours
ol the prayer house and burial aisle during the Clan MacDougall Gathering, which raised £900.
In May. our trustee
previou5 one which
created a new and updated promotional film
ecome oucdated. This can be viewed on our website
em on the Campbell Cross to our viriual tour.
lacing the
Iso added an
Financial review
In the year the Charlty made a deficit on unrestritted funds before transfers of £1.989 (2023 _ £683)
and a deficit on resiricted funds of 11,030 (2023 - £18,267). At the year end the charity had retained
reserves of £2.49412023 - £5,513) unresiritted and £nil {2023 - £nil) rÈstrtcted funds.
Page 3

Friends of Kilbride
Report of the Trustees
For the year ended 31 Decembor 2024
Reserves policy
The trusiees manage the activities of the ch2riw and ensure that funds for projects are identified
either through the use of available reserves or by new grant funding prior co commencement. This
means that sufficient reserves are maintainej at all times.
Plans for future period
Lookin8 forward for 2025 we hope further to progres5 the investigation of the medieval grave 51abs
which we h-
our trustee5
underground in the churchyard, drawing on thè ex
errise not only of
University.
ut also Archaeelogy Scotland and
Stirling
We also plan to take ownership of the main strutture of the MacDou8all Burial Aisle the
management and maintenance of which the Dunollie Preservation Trust wishes Friends of Kilbride to
take over.
Tr usiee
21 August 2025
Page 4

Friends of Kilbride
Statement of Receipts and Payments
For the year ended 31 December 2024
Unrestrirted
Funds
Receipts
Donations
Grant income
Receipts from Charitable ac¢ivities
Restricted Year ended Year ended
Funds
31112124
31112123
1.937
1,937
6.170
900
1.895
3,380
437
6.170
900
Total receipts
2.8,37
6,170
9.007
36,132
Unrestricted
Funds
Restricted Year ended
Funds
31112124
Year ended
31112123
Payments
Cost of charitable activities
Purchase of equipment
Governance Cost5
4,466
7.200
11,666
54.746
360
360
336
Total payments
4,826
7,200
12,026
55.082
Surplusl(Deficit) for the year
Transfers between funds
{1.9891
(1,030)
(1,0301
1,030
{3.019)
(18,950)
Surplusl(Defieit) for the year
(3,0191
(3.019)
(18,950)
Page 5

Friends of Kilbride
Statement of Balances at 31 December 2024
UnrÈstrictÈd
Funds
Restricted
Funds
Total
2024
Total
2023
Opening cash at bank and in hand
surp1us1(Def￿ltI for the year
5,513
{3,019)
5,513
(3,0191
24,463
(18,9501
Closing cash at bank and in hand
2,494
2,494
5,513
Unrestricted
Funds
Restricted
Funds
Total
2024
Total
2023
ank and Cash balances
Bank. PayPal accounts and cash in hand
2,494
2,494
5.513
Closing cajh at bank and in hand
2.494
2.494
5,513
The accounL5 were approved by the trustees on 21 Augusi 2025 and signed on their behalf by:
Trustee
Page 6

Friends of Kilbride
Notes to the accounts
For the year ended 31 December 2024
l. Basis of Accounting
These accounts have been prepared on the Receipts and Payments basis in accordance with the
Charitie5 & TrUs￿e Investment {Scotland} Att 2005 and the Charities Accounts (Scotlandl
Regulations 2006 {As amended)
2. Nature and purpose of funds
Unrestricted fund5 are those that may be used at the discretion of the crustees in furtherance of
the objects of rhe chariry. The trustee5 maintain a single unrestricted fund for the day-to-day
running of the club.
3. Related party transartions
The club's insurance policy include5 Trustee Indemt)ity Insurance for all its trustees. No other
remunerarion was paid to the trustees or any COnnec￿d persons during the year12022-. Nil).
4. Donations
Unrestrirted
Funds
Restrirted
Funds
Total
2024
Total
2023
On site collettion and by post
1,937
1,937
1,895
1,937
1.937
1,895
5. Cost of Charitable artivities
Unrestrictsd
Funds
Restrirted
Funds
Total
2023
Total
2022
Fundraising costs
Repairs and maintenance
Insurance
Events
Other costs
Advert15ing 2nd marketing
Garden costs
Equipment
125
2,485
456
125
9,685
456
140
9.871
418
7,200
453
108
839
4S3
108
839
701
60
558
160
4,466
7,200
11,666
11.9n
Page 7

Friend5 of Kilbride
Notes to the accounts
For the year ended 31 December 2024
6. Governance costs
Unrestricted
Funds
Restrirted
Funds
Total
2024
Total
2023
Independent examiner's fee
360
360
336
7. Restricted funds
The balance of restricted funds £ (2023 - Nil) was all applied to restoration works in the year. During che year
funds were received from..
Clackmannanghire & Stirling Environment Trust
6.170
6,170
Page 8