2024-12-31-accounts

REGISTERED CHAIiTFY NUMBER: SCW0753 Report of the Tr•5t¢és * Un¥diitd fihx•¢ial Stttme*l$ t&¢ Yur JI l)evMbtr 21114 MARTIN'S MEMORJALCHURCH OF scufEAND Mann Jwjd &)rdffi Lid Chartered ALroUn1￿LS 26 IKwi5 Sbzct StorN)iv8y 15k of IEwis IISI 2JF

MAirtlNS MEMORIAL CHURCH OF SCOTLAND C•Alents of ike FhraTrrknl StatrN¢•ts r the Ye•r E￿ded 31 Ikeeber 21124 Pl R4port of th¢ Tr•sl¢¢s Iwdtpe•deNt R•p•rt St•1￿￿1 •f Attlvlths io c Sbttt Notes t• ¢ht rkn￿11 StstoAots 12 to 22 Del•ll¢d &#t¢th¢*t•f FITh￿¢1&1 AttiYitiEs 23 to 24

MARTIN'S MEMORIALCHURCH OF SCOTIAPID Report •f thè Tr•stées for the Year EAded 31 Derember 2024 InLsiees ptestni their r4M)rt with thE fir￿£11] 5￿c￿ents of the charity fur Ihe ycar 31 December 2024. The trustees have a&>plcd Ihe provisions of Aco)unting amd Rcp)ffing by Clwiiie5'. Statemeni of R¢cornm¢th Praaicc applicable ￿ chariries wtparing iheir ￿t0￿￿ts in ￿¢0[d&￿t wilh th¢ I"-irtgncial R¢wiin8 Siandard wlicable in Ihe UK and R¢publi¢ ofir¢lond IFIIS 1021 l¢ff¢ctive l Jonm 20191 OBJFThIVF.S AND AcnvmL8 Obj¢diwes xdlvld¢s The Church ol"S¢(18nd is Trinitartan ift R¢fom¢d in tradiuon aTrJ P￿bY(Crian in p)licy. It exists ¢0 gkjrify G(NJ io iV￿k for ihe ￿￿anceMen1 of CIwisVs King&>m througlM)Ut ihc ¥yor￿ As a that￿￿￿7 Church. it ackJKJwl¢dgts a distinaiv¢ L711 arxl duiy 10 Ering Ihg thliJ)arKts ofT¢li8ion io thg wpk In every parish of S¢otland thwh a ICrri￿aI Mini￿ry. TI ¢Ovopcfdlcs th'iih othcr Chuwthts in Var￿ ectyncniLI In Scotla￿1 and beyond.

MARTINS MEMORIAL CHURCH OFSCOIiAIYD Rtp•rt of th¢Trnstt¢s ror the Year Fxded 31 D¢e¢Mb¢r2Q24 ORIECTIVES AND ACTIVMFS List •f Services Sund8y @ I la Farnil). worship with King&Jm Minis (Cr&the 1-2 >tatsl Kit￿ {34 years) Kin8dDm Kids IPt¥nAry sdKM)l) Impad Ywth Group. This SCTVICC is liv￿StreaMcd. ITea and o)ff¢¢ 5uvcd after thc rnornin8Strvi(£) Sunday @ 5.446.ISpm t¢-s¢rvi¢¢ prayer mc¢iing op¢rt to all. Svd•y @ fi3Op Evening service. A thore infomiai ser¥￿t with contemp)m prni aThl W￿ShItL Sundy &￿￿10￿P￿- Aft¢r Fdl•wshipJ A lime for wple 10 come ioEether in ￿rShiP arkl thanksgivi￿ to CK•J. Bi.monthly. Mlts¢¢k Mq¢ti•gs: MondAy 7.30-9JOpm (monthly) W(Y5hip T￿L prafflKY. Tu¢sday Momin8 10.004rn.12Th)on. Infornial Bibl¢ for womth from own aml othc Wednesday Kti. ?.50￿ Mi¢hveek Prnyer Meain& A lime ofwotship. CKYJ'S word. arml tnvv. WAmi el(x)mekn#ll. Thursday Morning l0￿-12rthn. Linle Parerm and ToddlerGrotsp held in the s￿. ThuTsthy Evening 7.31k9.3(Wrn. Impxt Yothh Club (&. Tr W. Midw¢¢k drop in Yixuh Llub for Wl youih Qb0￿. (Sp)n& garne4 tu( ). rf¢.) Thursdays fj 7.Kh9.30pm Bi-rnonihly mecting fow m¢n (ManUPI and omen (Rwjiedl for friendthiplnd felk)wship. Friday Ev¢nM)8 8pm Till Late- Rcvival Prnyer Medin8 L&rf FTiday of Ihe rnonth. unlay MomiJE 9.00-10.3(kn. MFM {Martin'5 For M¢n). A 4-6 weekly infornial mttting for men to meet and have felkjwthip overlwkfw. s￿￿daY Mom1￿ 1oam-12ts￿fft (M¢￿thIY kknin8). Wl*) kn the Coves oul? Mcn {D￿s. GraThI￿. MaltGuwdi4n5) TIKWlerOvw. YOU￿ at Hean Lunch Club. Mttts every &8 wceks in a kM31 IMAd. Informal lime of friendship￿￿ frllowshlp. s￿urdaY evenirg 7.3¢%10.INfvI Ifothighily) Deeper- Yoyth.fo¢us%d worship Ovcr IIK year we have Iwo main communic￿ wttk¢nds aThJ fwo infornwl comm￿10n 8uThkny$. Our comm￿70n weeker#15 provid¢ us with theopFrfXtunity ofwekomir4 rrtw ￿100￿ Churrh or￿T Church family.

MAirriN'S MEMORIALCHURCII OF SCOTtAND Report of the Tr•sttt5 for the Ye•r E•dtd 31 Dtcenbber 2014 ACIIIEVEMENT AND PERFORMAYCE Report from Rev Tommy MKNeil As the minister ofmartin's. a preachttolGr￿'5 Word, jou know thai I have a love for words. This is reflecied in Ihe Ih8T l oft¢n have much w sayl P The iruih is llfe alM•ys Yiewed mys¢lf as a.spiri1￿] pwman.. I share wilh yOLt my s¢n5c ofwhat r￿d 5har¢s wilh me. This iyil ￿ justifv or ucu5e long xrJrK>n5. Rather. il's lo draw altention In ihe blc5sing and tht of G¢)d Collilnui￿ w 5txa &$ a r￿p1& Wc live beca￿ Hc 5pc&Ls - Thr ivords I have 3￿k¢n loyw are Spirlt and W are lif& - "hyd. io ivhomsl￿l Mgtr? ha¥e wordt ofeiernal liAe."(John 6..63. Fnr tny rqJoTI ihi5 ycar. I 1K￿Y1)Ull be plerd lo hear that 85 I tellcct ￿ ihc ytr hts passed IhBt l in 8oin8 10 to G￿S WtsTd th do j￿il¢e 10 mv sense Or￿&S on8Oith8 work our MMIA. 7hls Is ihe Lordsw.. I1￿ crossrththandloA.' oskfor ihv onciempaihs. t¥sk b,here I1￿ g(x￿VaV is, walk in il. willfiTrlresiforwur souls. (Jcrtmit7h 6. 16) The main way crt￿ speaks to me ihttmw thi8 vetse be swnmed w) in [￿￿e. Pori of0￿r tksiiKvis id befo￿nd kisitry., This has a mvstant focu5 u5 in Martin'5 %ktwri31. The anciern paths speak" Primaril￿ of the ceniraliiy of G)d's Word. Ihe ryiorhiw of ry•.'er. aTrJ ihe iM￿r￿n¢t Or￿￿h1P. The ar￿￿nI path5 a150 speak th us of out histsTrry ￿ a Ch￿￿. Martin's Iiriginall) pla)￿ an English Prt￿hing Si￿lan iyiih 8 focus on pr&qching The go5￿1 in a langwt pLyTrpl¢ ￿jId wthTMar￿. Mod 5¢{Vi￿5 iv ihc town wrre in Ik )xed for EnRlish SFairi8 thurch. OUT calls LY)ntinue to shar¢ tlr goyl in a langwe px>ple can unde￿tand. The Itrt81th8e of k)ve. cornpa55ion. 8race. kindntss. and acLYyarrtr. (kn hi5MYY ronlin￿5￿ shaEY ivhts we or The xcond vwsc I want to 5har¢ with y(w w&$ Initi￿lY a feujs for U5 bKk iti 2012. -Enl4vge iheplaee ofyoxrkth. Nreichjw ierf ctsrioirt% wid¢ donoi holdbuck,. lewhevjvw cwdJ. NreryihvnyouTJr￿cS. (Isoiah 54..2) God spoke 10 us thrrALgh thi5 vers¢ i¥heTh we ivere rKerArir8 ￿ build The Shed. A new f&ilitv that ￿ts￿ld give us w¢ deytlop our work an￿g31 youih and &luli$ IT) (WT cmmuni¢y. Over th¢ pasi 10 %.¢8￿ li'¢,￿ i¢en faithful IA Servin our cornmunity lo the be51 of ow abililv!. Here we #re in 2025. and is agairt le8diiB ￿ 10 walk oui Iruih ufihis Ycrse ivith The Barn ProffcL A ￿la1 r¢fvrbishm¢n¢ of wr ¢huwh hall ihai al￿ involve5 inslalling new ioild& purwstrbuili cotnmlmily kitchcn. new xaff oifi¢¢& ¢ounxlling room& and a ne¥4. mu5¢ipufp)s¢ wnmunity sw. We Teioice &4 wdl 8s God exIe￿Il￿ our and len8Ehenin8 our TILySiLII) wilh our buildings. Ihai He's (kning Ihe lry ddding its our siarrteam. As I wtilt Ihi& wt knk fOrw￿d to Rev Brian maLI.<￿ Ll)ming back lo us on Isi April as ow full iiffj¢ Assi51anr Minimcr. Brian'5 rthuming i$ such clear tvidcn¢c of God's Ncssing on His escr￿ iyiih u5. OTh1 Ills provision Hmm8 The fi[￿1 verse is one I1￿ I've I￿en quoi1￿ more regularly ofknie. It sums we've ten wiinessing do itt our midst T1￿¢ TK)IY. The LordlxLr d￿￿￿ ihis. 01￿11￿ h¥mll0￿ th weiwl. (Psalm lJ8..23) li is or ihin8 10 part of a church %Yhue there is a ieslimony of gwod ie&hing pr¢a¢hing and great knorship: Y+'hrrr thcrc is tk ¢¢￿Im0￿Y of pcoplc growing in Ikir k)Yc for G(K]. for une S￿l￿r. for their neigknur; Ivh there is a lesiirnm). of loying and serving your cornmunits.. Wc reioirt and giTre thanks 10 God lh￿ this is Manirfs iesiimon}. It is another thi￿% t¢¢aws¢ of iYh is Ik)in& His ￿rkS ¢aft￿t be 10 any indiy1d￿l or c1m￿h. Ivhere liierdlly gels a leslimony for Hitns¢lf. l¥'¢'re in gJ¢h a s¢ason. (hjr prayer. our lonBin& our heari's dcsire and htarl's ery Is thai G)d will Cthlinue 10 do wh81 only Fk can th). Thai i¥'ell HIM rr￿)¥¢ in rcvival POW¢T in lh¢ saving of wjple. thc healing of miThts aNI tthli¢s. aNi th¢ eomirg of His Kingik)m in grc&LY PDWCr. Afftlwhawer TrY>Eido. Irhrtherin wordor deed. do li all inihe name ofil LordJesNs, g￿l￿g il￿p￿s. iu GcdihÉ Fafflrr ihro¥h him. (Colos510115 3..J7J Yours in Chiisi's setvi¢e

MARTIN'S MEMORIAL CHURCH OF SCOTLAND Rep•rt of iheTr•stus forthe Year Ended 31 D¢¢eA&¢r 2024 FINANCIAL R£VI£W Revlew of ihe yer We¢kly offerings fTOtN thr r￿gregati￿￿ fm thc pri￿1￿1 source of This inueth by £7.216(2￿23 - n70 I￿re&S¢} frojn £138.328 in 2023 10 £145JU in 2024. Ye￿Wer￿ on Gift Aid omiinuu a vital coNriE•nts)n kn i￿ome with a iothl of £45.089 of ILX re¢latTh¢d in t y¢gr. a decrease of£4.141 frm 2023. ThcGifi Aid s¢hthne ￿￿1v¢1Y ar¥oss ihc con8re8atsOTh l)ther groups aThi proiectsconLim well rJn￿¢1￿ly by th2 crwicffl. EX￿]dI(ure in th¢ Unnsiriad General Fwwj irA7ea5cd from £193257 in 21)23 10 £206248 in 2024. Th¢ 9Jrylus for the yer{after inler-fimd trwferJ} the UN¢striaed Cxncral FurKJ i5£41,566 (2023- £1.249 deft¢ii}. The acc￿ntS 5trK)w a r105inB Unr¢51riE¢cd Ge￿ra1 FuThJ reserve W8n(¢ of £116,636 12023 - £86,(P)4) as u 31 l)¢ttmkr 2024. FundAi%in¥ ￿￿tIn￿d IIK "Ful￿1￿ Projects F￿￿. duri￿ Tk ￿. with a ￿5h balarKe of £461.208 (2023 - £375.4561 kjd * Ih¢y¢¥ ¢TrJ. This is alkr¢apitaJ ￿k￿K11[VIC on thls fuThJ of£9(1 Sl. dwin8 theyear. R¢s¢trv¢$ poli¢y It is the Trusi¢a' policy lo IK)Id rewYc5 of 8prxoximeTy six expthjitsxe including dtsi8n*d whi¢h would fjpprvximaie ts1 £70.C￿0 and Gen¢ral Fund balartt is in litte with thl P•8e 4

MARTIN'S MEMORIALCHURCH OF SC(Y￿AND Rep•rt •f thr TTUSte¢s r tht Vr FAthd JI Dabtr 2024 FUTURE PLAYS

We look forward to w¢lcomir,g ￿39 our fijll Assiswt Minister. rnain rok i¥ill be to sw)tKTrri Ihe ¢On8T¢gwion in O.IOtn£ kid￿"Ih arh4 deyek)pn￿ ?￿j Tommy in his dev=loping role5 &xall>' arxl diionally. "ill work alongsffl dai's ror our sta11-￿d volinieei n ihe Oft￿l￿g growih atyj devdqmieni Of5up￿rL UKoUrag￿L and tTaining We seTr fiod calli￿ to deveknp Ihe Frfay¢t Ilf¢ of thtsT¢h. Part ofour wonse 10 this is 10 Tun The Prayer Cour3¢. whi¢h tknnnj will implemcni alon8 111th (Mher& Were l¥)ping ￿ rxuit a smfjll itam of volunteers Imainty rel￿ees) to a55iA ￿ with having ehur¢h opth when uise ships visit SIoTno%va%'. vill ovetsee th•s. We l(N)k forward lo Th¢ Dam ProNJ of AUBL￿. OLf heart for the Btrn 15 Ihet li will bc a Familv Centre that will FowMle a base for our Youth 8nd Sch)ols WO￿ 8nd our Fnily Supw>rt Work (Saf¢ Families Western Isles& 1nLergerLw￿7￿naI Work). The Bam vrill at50 rnablc to develop setvitt provision in suprAlrtinB ckiliktn. peopl& and ththT families in our commwiity. W¢ i¥ill continL to surwi and develop our 5tsff It4m in The SI￿ Proje￿. We iyill dcvtlop A%%akCnI￿ Y(MAh Minisbie5 and Iransiiion it to bccomc Awak¢ninE Ministyies ivhich will Iwe h a wouth young duii fo¢w going foMrd. AH?k¢ning Minisiries will be a naii(mal minimry 10 SUFf)rt. encourage. aThJ di￿1P￿ youth and yomg adulis. li ii'ill h8v¢ a l(vl. regional. and naiKJnEI foc We will ¢ontti)ue to develop ManUP men's ministry with the launch of prayff triple1$ 10 eKourng¢ 8roMh. relatlonally. and spirittthlly. We11 coTh8ider a Men's confere1￿C. We will oTrrtlitK kn devdop Rooied WrMTra]'s Minisw and look a¢ the possibility of bjilding on last yeaes 3￿c￿$ful Womert's ConfemcL We will Contin￿ ro SLipixJri IFC Ik¥ekbpntsi aNI grO￿￿h of Safc Famili¢5 w¢￿trn Isks tThJ will aim 10 develop the service inio Bary& We will aiTh ￿ ptwide a CMftre￿C th>" kn suppm ¢n¢owe rwr Bearets. We will coNinue 10 M'ork in paAn¢rship with CNFS and NHS Western Isle5 MKI oilv ￿2￿cleS ￿ %Yt can look ai Ivays ofbeiter scrvingour (ornmuniiy. We will conlinue to sUp￿rt our tnini51er &¢ best we a5 he sthve5 our ￿t￿)nal ¢hw¢h through his role &8 Convener of Faith Acti￿ ProgrwDme l.cknthip Tvdm. STRUCTURE. COVERNANCE AND MANAGEMENT C•vernin2 dotumeit The ¢I4rily its wntrolltsl lis govemin8doLwment. a deed of and aTrnstiiuS an unincorwraied thity. The ec￿gre88110n h&% a Kirk Se55ion and Dcawns. whith opemes in icnns of the [¥1￿ w8¢ of the former Uniied Free ChI￿h of Scotland as carried t-OT%¥d inio th¢ law. PTti( ol. the chU￿h ot. Six)IIBrKI. 3$ a tesult otr the union of Ihe Uniied Fteechurth of knilaT¥J ar¥J the(￿r¢h of Swiand in 1929.

MARTIN'S MEMORIALCHURCH OFSCOTLAND Report •f Iht Trnstets r•r Ile Ytr E#ded JI ts24 srRucfuR& GOVERNANCE AND MAf4AGEM[￿r Re¢ruilm¢nl a•d AppoiNtmet of Trwttes Orgalli4Ationg1 Str•ttsre MetnbLYS of the Kirk aN4 ihc D¢￿)n$. Courf arcthr dwii) tnisi¢e5. Th¢ Kirk Session ¥e the ekkrs of thE Lthurch aThJ gJ¢ ￿K￿ froTh t1￿ mctnbers of thc church who 8 eonsidercd 10 have the apFwiaie gitls 5killk Tr Mirti￿er. wkn is a me[TrF￿ of the KÉrk Stssion. 1$ d¢¢Ted by lh¢ ¢Mgregation arvj iTrJLKknI by PTtsbyttty. Tr Kirk knioiL whith rncd5 ap[￿OXIM4¢IY six limes a year, Is resrrf>rtsible (or lh¢ spiritual affairn within 17r church. The Deacons, Collrt is comp)￿0 of ik Min1￿CT all Eltkns W with ekcted ty. Bjhl fJDtn munic￿1 mcmbcr5 oftk w>inied foi life aTrJ ordained by ihe Kirk Session &8 re8ul%ted by Ad X. 1932. Their numkr is dthetmi￿d hy tl Kirk se￿0￿ Coutl mcd5 apwVXi￿alCIY ¢ight limes in a year. Mini5¢er w¢sid¢s but thc Court one of own Nonitr 10 weside if the Mini51¢r 15 ab5enL The aIrn￿ h& a ¢&tin8 Yoteonly. may movt may intr(xhJce IALsin¢ss and 4x4k io ii. Th¢ Court ckcts a Cletk and ¥ Trca3ur¢r frorn ils own ￿thbers. Certain re4p)nsibilitles arede]esaied to Ftiwc¢ Committee arvj the FaEffl'c Comrnilte£ a% apwowat¢. The C￿rt is a[￿werable to Presbyiery rensUraE4e￿ ilk881 Risk m•ai¢m¢Trl The in￿¢¢5 have a dury to i&Nify arml the risks to V4hich the dJ¥ity is exp)sed and ￿ cnsurc aprKopri cortrols are in Pl￿ to rmvmle ￿l￿nable L9surarte agaiT& fTaud and errnr. Th¢ 1rusic￿ also hayc a re5pLwibiliry for cAswin8 itrot Chwth ￿ Manse are fji for wrtA)se and ryescm no danger lo the health and safety of0ffjce-tgar￿ aThJ The liusiev aiy wer>. dwtre of I￿1r Sgfeguarding r¢Rwniibiliiies. All El￿￿) h&K¢ und¢ll3k"en Sa-.e The Kirk Session aDTX)inied a SdfeÈwYdino Pancl wkne rnembers is for monilorin8 fire safdy poceth The tntyiees are ¢ontinuin8 to uThlcrtak¢ th¢ provi5ii>n of ongoing training in Firt Ahj &)d Ftsxl Hygithc. Thcy are th)Ing $0 in JMlnEf5hip with the Gener81 Trustees of th Clwjrth of Scot1¥￿. The Shed Pr•jryt ISCIO On 29 Octot¢r 2021. The sI￿d tecame a<haTity recognisal in its own rig￿. 01f￿la11y olkd Th¢ Sh¢d Proj¢d (SCIOI charity number SCOS1365. Mgrtin's Man￿181 Chwch of SLXrtiaThl retsins own¢rship of I1￿ building known Th¢ ut￿er i15 WtTr31ilution. a minimum of Irw5￿c$ of Tr SIKd Projca (SCIOI MUA be OffKe Bew¢rs of M4rtin's Memorial Church of kotland REFERENCE AND ADMINISTrATIVE DETAIts R¢glst¢r¢d Ch•riey nw)ber SL000753 PriAcip*l address I l Fiawis Str¢eE Stom(pway Isle of L¢wl$ Wesiem Isles HSI 2NB

MARTlsY'S MEMORIALCHURCH OF SCOTLAIID R¢p•rt ¢f th¢Tryst¢ tbt Vr FAded 31 21)24 -T ru.4tev JendÈnl F.iiniiier ,klafin lJQith)n Lld CThart¢red Accountants 26 Lewis Street QknrnDiYay Isk of Ltivis HSI 2JF CèMgregtlo# RefereM¢t N￿thb￿r 442348 Battkets Bank of SKoilar 47 Cmmivell Sirtti SIoTnoi¥lly Isle of Lewi5 HSI 2D£ ATEMENT OF TRUSTEES. RESPONSIBILfTILS The Irusl¢¢s ￿¢ TUtK)n5ibl¢ for weparing th¢ RetKrt of the Trusttt5 and the finan¢1￿ staiernen15 in accordance Mith applicable laiv and United Kingiknrn Accountitlg kndaTds (United Kin8thm CnerallJ Accewed Ac¢ountin8 Pt￿ice) including FinwLcial Re￿Ir@ SwKknrd 102 -The FIn￿la1 RetKwtin8 appliLable in ihe UK Republic or It¢laTrJ'. Thc lthy fipplicablc w chariii¢5 in Scots¥J. lh¢ CtsLtiii¢s Tru￿ee Inve5uneni 2005. TharitleS Accounis {knxl8nd} RegulatIor￿ la8 amend¢d) and Ihe provis￿$ ot. th¢ chariij's cons11t￿l0￿. requires ihe Irust¢e5 10 prepare fLrwril 51dternenlg for fin￿tial ¥'ear i¥'hich 8ii'e a InK and fair view ol'iht state of atTairs or the charity and of thc irKorning resourres applir41ion of Tesounx& including ihc income and eKtrnd¥litye. of the r￿nIY lfv thlt period lo finaKial 51aternen￿ the trustcesare required io Se￿ suitsbk XL¥)uniing ￿11CleS 8nd ypyl!. Ihem LIMLsidenily: observe Ihe meiws and printiples irt the Charity SORP. make judgements and esumates TCa5C￿abk and pnthiL txeptrt the fintnci81 St￿eM¢nts on th¢ wing a¥Ktm b&si5 unl¢ts il is in8pprowi ￿ presume t￿1 The choriiy ivill cotttin￿ irt busitwts.

MARTIN'S MEMORIALCHURCM OF SCOTLAND Rotyrt of the Trn5ttts f•r the Year FA￿d 31 Dettwber 2 STATEMENT OF TRU%fEES' RFSPONSIBILFTIES. e•mtiAued Thc trustees arc ￿s￿)n91bI¢ for kctping proFtr arcouniin8 r¢¢ord5 whith 4iscbse with Tetswnthle aceur&y at any timc Ihe finantial wtrsit¥on of the tharily aThJ kn enthle ihan to ensure f￿￿ne1￿1 Aatert7ents comply with lh¢ Chariiies and TnJ$tee Invesuneni [Sc￿lIndI I￿$. tr Chwiii¢S A¢¢ounls (S￿￿land) Rcgulatiors 20(kn 8methl and the provisions of The chariry's eonslii￿M)n. Tfv ¥e also rtswmtsible safeguaffding Ihe ￿1$ of Ihe eknily and hEDce for kin8 ￿a$Jn8blC foF the wev￿[1￿ arxl I￿￿1￿>￿ offraud aThl irr¢gulariiies. Approvd by ordttof b(wd ofttuatts on 26 March 2025 •J sig￿1 M its beholf by.. Page 8

INdepeAde•t Ex¥miNerfs Report to thtTrnst¢4 or Mrtill'¥ Mcrnbvil Ch¥rrh of S¢oll•d I rewrt on the ¥couMS for th¢ >¢•r ¢nthd 31 Ik¢¢mkr2024 set (wl iMI ien to three. Re5pe(tive resp•nsiblliltes of 1rd￿te$ and txmi•tr Ihe chaTitrfs tr￿￿ee3 arc rryM)n5ible for thE wcwatM)n ofthe in ￿￿rdar￿ wilh Ihe iemls tsf Iht Ltharili¢$ a]Ml Trusiee Invesimeni (scolla￿lI Acl 2Tr)5 arKI the Charities Accounts (SC￿7a[￿lI Regu]￿70nS 2Q06 (8$ thiefKltd). The eharily'5 tW5t¢¢5 consi(kr th ihe audii wuir¢meni vf Regulwion I￿] Xa) 10 (c) of tlK AizDu]J15 R¢gulaliuns Ik)e% ntsi aFply. li is my TesFonsibilii)' to cxaffline ihe as requirtd kniion 44(1)Icl ofthc Aci and 51ale iwhthher pqrti¢ular mJit¢rs hw¢ wm¢ (o my •ii¢miw. Bsi$ of the imdependtwt r¢porf My exoininatK>n was carried ￿J1 in Xcofdancc ￿'11h Regul￿10￿ I l of the Clwiiies ACCOUr￿ (kntl8nd) Regulvis 2006. ATr exarninaiion includes a revieiv of the ￿coUntIng ￿¢0¥d5 krFI by ihe charil) and a ¢omF¢rison ofihc xcounts es¢nied wilh (Tr￿¢ r¢cord& It also irKlu¢k$ consid¢ratioTh of any unusuaj items OT dis¢kiwres in the accounts. and sc¢kn"n8 ¢xplanations Irom >ou &$ tyU9tt5 ¢On￿Min8 any such IIK [￿O¢￿UreS undertaken tk) not [￿VId¢ all Ihe evidence thAi ivould be requir￿1 in Sn AlldiL and expl￿ an ￿dit opinK)n on the vieiTr 8iven by Ihe xcounis. ld¢p¢Nl¢•¢ ¢imi•W$ st•t¢m¢ut In ￿n￿CtiOn iviih tny ￿8[￿l￿aLl￿ ￿ mier LY)me to my ' (11 whKh gives me reasonabk Cause ￿ trtI1￿ Ilrt in mw¢rial r¢sF¢th, th¢ rcwirtm￿S k¢¢p accountin8 r¢c(Kts in wrdanv with s￿l0n 44IIXa) of the 2¢NJ5 Ad ar￿ RegUlat￿Tr 4 of the 20(J6 Account5 Re8ulatKJn& and io Pre￿ ￿eDu￿1S %thi¢h xcotd with th¢ ¥&wniin8 records 10 0￿P1} %Yiih Regulaiion 8 of Ihe 21x16 Accounts REgulations have tKJi been meL or 121 io i¥hich. in my opinion. aiicnlk)n 5kn1d k drawn in orthr ￿ en￿1¢ a rffopcr kthiaTKlins ofthe a¢¢ounts 10 be T¢a¢hed. ?0 l.oii is Sirccl Siorno%4'ay Isle of L￿%.iS HSI 2JF 26 March 2025

MARTif4S MEMORIAL CHURCH OF KOTLA14D Stternt•t of fiAa•tlxl AdiviliÈ& f•r Ihe Year ￿deA 31 Dettwber 24n4 31.1124 Toial funds 31.T2.23 unre￿n￿e￿ funds ￿t￿le1cd Enth)wm¢nt [￿￿]$ run¢t8 INCO￿lE AND ENDOWNIENTS FROM 195262 227.461 421723 Otlrtr&Jing activiti Invement in¢ome 47J42 1576 47.242 12.729 9.033 10.3K) Tot•1 237.614 482.694 325.513 XPENDIIUREON Chrlible atlivities Charitable ￿lIVi11C$ SiaffLn8 Costs 205.112 18.592 48.6(1> 223, 49.796 248.594 Totsl 67.252 273.5tl) 282.221 NET INCOME 38.832 170.362 314 209.194 43.2Y2 Trgkra betwet• 18 Net m•vemeMI ID funds 3&518 170.676 209.194 43.292 RECONCILIATION OW FUN'DS 1.otal funds broughi fvrward 1.628 786.762 743.470 TOTALFUNDSCARRIED FORWARD 124.746 869.5f2 1ffi28 995.956 786.762 TrJ)ok$ fcm ￿ o(thE5e finarKial Pa8e 10

MARTIN'S MEMORIAL CHURCH OFSCQTIAND Bxknn¢e ShE 31 Dlttm1￿1D24 31.1224 To￿1 funds 31.12.23 Total runds Unresiricted Re￿i￿¢d Enth)wmert fijnds N￿eS FIXED ASSETS T¥giblc as5a5 13 428.897 428.897 344.044 CURRENT ASSETS Tkbior5 Cash ￿ bank 14 5.679 126.135 5.679 (A8.448 1.3RI 470,685 520.685 1.628 131.814 520.685 1.626 654.127 472.IK)6 CREDITORS Arnounis falli￿ duc iviihin one yEar 15 17.wl 155.IXM)I {62.0681 14 J481 NETCURRENf ASSETS 124.746 465.685 1.628 592.059 467.718 TOTAL ASSETS LESS CURRENT LIABILITIES 124.746 894.582 1.628 1.020.956 811.762 CREDITORS Arn()uni% falling (hje afler than on¢ yrdr 16 125.(th1 (25.(K)01 {25.1)001 NET AssErs 124.746 869.52 1,628 5.956 786.762 FUNDS unreyr1c￿d furKI$ Reslrictcd fU[￿S Endowmeni fu 18 124.746 869.582 1.628 86.228 698.906 1.628 TOTAL FUNDS 995.956 786.762 Th¢ .'nanY31 Jrement¢ ti'r: rn;.4 In. Iht Bo¥d ofTrustt8 8nd awhoriseA for issue ort 26 W25 and ￿tte Th¢ r￿)￿ l(Irm ￿ ofthtse financial S￿eMen Pagell

MARTINS MEMORIALCHURCH OF SCOTIAND N•te5 lo the Fin•el•l Sltant•ts f•r tht Ye•r E•dtd 31 Drtember 2024 Accouf4TING POLJCAFS •sts of preparli¢ the fiA8Trtial ￿￿tt￿eftts The tinanc￿l 514icmcnis of the charity. which is a brncfff ¢Aiiiy uTrkr FRS 101 have prepared in a¢COrda￿ wilh fft (hrities SORP IbRS 1&2) 'AcCo￿tIn% and R4xting by Choritie5: Siatem. th￿ eX￿￿lIure. il is thal a (r￿fer ofecorthlic be￿rIt$ will k Nuired in settlement and Ik amount ofik obligaiion mtasured reliably. Exfftdityre is a¢ts)wil¢d foron an acuuals basis ÈTKI h tren £lassifKd ￿der he&4ings that aB&re￿e all Lytsts rrlatul to ihe calwy. Wher¢ c0515 camcrt be directly iribut￿l io partKular h¢adiTh&s I￿Y b¢ED all￿ted ￿ ￿]Ville￿ on a tBSiS C4)nsistenl with ihe use or Grartls OtTrrd Sub￿1 to coThliiions which hay¢ at the y￿end rm)1￿ as a o)mmiimeni hjl rN)i acttutxl $ exFthdiiure. T•gknk Ihtd •sets The chariiy kn Ihc right to OLfUPy use for its ¢trthritsble objcas (angible fixed ￿s. the ¢hurth. halls And manse. vÈ4th1 in th¢ who ate the MinisEer and ￿￿eMI￿r5 of Ihe tk8con$' c￿Ul1. No considualion is pa¥?b]e for ¥s¢ of these ssets. ExrwJiiur¢ intyrwed ryir pnd rnwnienance of lh￿e &55els is ch¥8ed ¥ r¢gxJr¢es in the St&emeni of Finartial Aclivilies in the Ftriod in which the liabLliiy aris¢s. All ian8ibk fixAI Co￿1n8 in excess of El.(KX) havi￿ a value to the Rr¢ater ihan year. other Ihose quired for a sp¢cific are gjitslised. D￿re¢l41[¢￿ is provi&21 on a Straight basi$ io write off ihe o)sl or inilial valur. r¢sidual Val￿.0f1arqIbk fix¢d oss¥s overttw estimd ￿r￿1 lives: Freehold iwildings- FixiLwes. fittuigs and equipwi- 3 or4 y¢¥& on cost mot￿ vchicks. Tx*tio The dwriiy iSTecoEnised a5 a chriry for ofatvlicablc thxoliort aTKI is thvrfw¢ fr(xn laxon its chariiabie xtiviiies. The ¢harity is n(x rewsterd for VAT rc5wrces eX￿￿dEd Iher¢ft)re include irr¢(xbv¢rabk inwi VAT. Unr¢slrict¢d fur•J$ (an k used in a¢¢ord￿¢ %ith the chaTittbkobie¢ilv¢s # iht ofihe irLL8iees. Restricled ¢an only k wed for ￿leU￿r rcstri(xd purposes wiihin ihe obieas of the charity. Restricuwts ¥is¢ whert sFttjfi￿ b). th¢dowJr fund5 ￿ raiscd for tmrticular rtstritled pU￿se Page 12 contiw¢d...

MARTIN'S MFMORIAL CHIJRCH OF SCOTLAND i•tos io tke Fi•ncFl StAterntNts- ¢ollt••ed f•rtht Yor Endod 31 Dtte•ber 2124 ACCOU￿l￿G POLICIFS- ¢••tiw•¢d 4ccouThflng End(Jivmeni funds ¥e which Imve trKen gi¥Th on ihe cvnd1¢￿ Ilx origi¥HI rawtsl is Th)1 rdu¢¢d. rt the incnme therefrom is used for the p]rpose defined in accord￿ with thBdJbiedS ofihc ¢haTity. Furthw explan￿￿)￿ of ihe rwur¢ w¥J purwK0r￿h fund is I￿luded in ik th¢ finwKi21 sraiemenLS. IAveslments ixed investm￿ts are slaied ar markd ai th¢ b8lan¢¢ dat& Unrealised gains and losses lepre5￿1 th"fTereTrce b¢likeen ihe mfyrkei volue a¢ tr t￿lt￿lft8 atxl end of the financial >'tar. or if purchaseil in year. the differLvKe ihe CO￿ and marktt Val￿ ai Ihe erKI of th¢ )'ear. Realised Bairts and losses T¢pr¢s¢ni th¢ diffrrth¢¢ k4w¢¢n Iht 1X￿￿￿A$ on di5[M￿ ilK market valu¢ at thc 5tartof th¢ ycar or ￿$t ir purch&%ed in thc y￿. DONATIONS AND LEGACIL5 31.12.24 Tolwl 31.1123 UNe5trwed futyjs Rearicled lurth Offerings Ciltl aiij Days of Giving Grants Legacy bTOM¢ Third ￿1}. collectio 145.544 36.049 61.701 207.245 45.049 46.616 19,142 195.074 49.IlXI 39.555 6.722 1,500 14.059 46.616 105,473 13.669 4.671 4.671 195.262 227.461 422.723 306.1Th) Grants Jetti¥d. inchxkd in ihc above. are a5 follows: 31.12.24 31.12.23 Novum Tw# Church of sc￿land grants- Conve￿1 Sup￿TL Faiih Adion Pmgramme Chur¢h (Ifsc￿l¥￿j wnts- st￿js for Groth Listed Vla¢es of Worship (kni Scheme Benelaci Trnsi 2.5f 13.669 10.( 9.973 6.722 Il9.142 6.722 OTHER TRADING Acriv￿lEs 31.12.24 Total 31.12.23 Total rutbds U[￿e￿nded ReMriLaed furKIs En&)ivment rund5 Usc of PTcmiscs Weddings and furtrerais Life and Work saleg Conferenca- incorne AivoketLine Mini5tti¢s 480 2.915 263 23.753 19.831 480 2.915 263 23.753 19.831 360 2.090 294 6.289 47.242 47.242 9.033 P•8e 13 niinucd...

MARTIN'S M£MORL4LCHURCH OF SCOTtAND Notrs io cbÈ FI#￿till Staternents- cofitl•ue41 f•r th¢ Ye•r Ea&d 31 Dectmbtr 21J24 Ir4VLSTMENf INCOME 31.12.24 Total fund5 31.12.23 Toial ruThJs I￿rtS￿l¢l¢Al Rearicd Fknmcw B£nk interest Car loan inie 2.536 40 10.153 11689 10.305 75 1576 10.153 10.3&1 cHAR￿ABLE ACTIVITIES COSTS Costs (see It6) 5t5 (see ie81 Totals Charitsbk aaiwii Sta￿lMS¢0S￿ 220266 49.796 3.438 223.704 49.796 270.( 3.438 273.500 DIRE￿ COSTS OF CHAR￿ABLE A￿1vITIEs 31.1124 31.12.23 Stsff cost$ Our Giving To Grow PT¢5bytcry d￿5 Mini￿ry exwses 33.627 92.726 2.D23 1.096 .422 1.683 1.098 14.492 10.939 20,2 1.802 409 448 8,992 305 9.986 17.082 Fabric repairs & rnaIntt¥w￿ Heat aT¥J lighi Publications Priniin8 and stati Lilc & Work purrh85cd Ratcs a￿1 insurw 26.546 2.009 99 420 8.015 Liv¢-5¢Team ruming Cos co[￿[r8￿￿OI￿1 ￿1vill&S Bank ch¥gcs Communion exw Flowers Children a Youth Work Third pthy disburstsnents Prayer m￿l￿g donations Awakening Ministries Leadership Team co￿$ Trèvcl & sub5i5(rnrc Trwning D￿reciat￿)n 12.428 11.634 223 2.143 203 5.892 14.059 2.4( 1222 4.563 4.915 2J79 11.855 8254 6.362 674 11.298 9.642 5.102 498 11298 270.c￿2 259232 Pa8e 14 ¢Onl1rtu￿...

14RTIN'S MEMORIALCHURCH OF SCOTLAND Notrs its the Fln•neil &ttme4ts- eotiutd for the Ver JI DK￿bIr ZIIZ4 CRANTS PAYABL 31.IZ24 31.IZ2J Chariiabie idivilies 20.(xX The iothl gMt8 ptiid ￿ In￿lIu[lOn$ thring1￿ ye folltsws.. 31.12.24 31.1123 Thc Shcd Projtxt (SCIOI 20.(XX) SUPPORTCOSTS Finance CharilaNe acliyiiits 3.438 TRIISTP.FS' REMVNERATION AND BENEFITS is remuner2ie¢ Ih.-o gh Iht Churth of Scolla￿l cffiiraj oifices (see noie 111. £NII.12023 - £8.9811 li In io hi$ twk Sleepin8 Giant. SaJe5 for the Eo)k iyere ¢iYed by Ihc thurch and rcpJi,J 1.1 ') During )t the followirg •ntyJnts wue paid ￿ ]ocal t￿Sir£S> with INhom the Iruses have a controllin8 inieresl= £7.015 12023 . £5.4781 pid ￿ HebSIr￿ in IT seNiLYs [￿vided.￿l is the prOprie￿r or Ihis ly￿1r￿ 10. STAFF COSTS 31.1224 31.1123 Wa8e$ a￿j salartes 40.4( 33.627 40.41NS 33.627 Thc aver4e ￿￿thlY MumbEr of emplov¢esduriMg the >wr M'AS as follow3.' 31.12.24 31.12.23 T¢4ching P¥Mor You¢h Pamor Live Strtam Tcam AdMinistra￿r Music stsft- ernises manienance inisiry support Worker No ¢mpk)ytt5 emolunents in u¢¢ss Of£￿j￿￿1. Pag¢ 15 ntill￿d...

MARTIN'S MEMORIAL CHURCH OF SCOTIAND N•tes t• thè St¥tements- ¢ooti•ue41 for the Yer E•ded 31 Dettwber 21ll4 io. STAFF COSTS. e•¢lwued Chur¢h of Scolknwd ￿lPtud p•ly All Chwth of S¢￿18nd corwalMxL8 contiitwie to th¢ National Fund which Fars Ihe costs of &ll mirtisiers, Sliper￿s and crnrAoi'erl eoniftbthivns for r￿￿al ￿￿￿￿￿e. pEnsI￿ arJ ￿1$In8 ond ltran fur¥J. Mini￿¢￿. slip¢Thl$ ￿ ￿ld in aCt0rd￿ wilh ihe rwionai scak which is relata 10 years of serYic¢. For the yw und¢r re¥i¢w ihe rnsnimum stirKnd w&% £31.64212023 - £30.1351 thr m￿lM[xn stiwd in 5th d thsequent ytars ofscrvicew&%£38.88412023- £J7.032 High ￿ld ￿111 No ¢mpknycc5 arr ￿ld in rArc55 of£60.QtKJ {2(Q3- ThYKI. COMPARATIV&S FOR lTrtE sfATEMEPry OF FINANCIAL AcfiviTI UnreAricted R£￿ri￿ed Erthwmtttt rur¥Js fund5 fvnts Tot41 fu￿ INCOMEAND ThDOWMENTS FROM Don&itiAs I￿1 k8acics 183.239 122.861 306.ICII Oiher tradin8 ￿1•¥11)¢$ Inveslmeni iro)m¢ 9.033 2.138 9.033 1th380 8242 194.410 131.103 325 EXPENDITURE ON Cbtritbl¢ i¢tivili¢5 Charita)le #ctivili¢5 Sta￿j￿￿ Costs 181,357 14.302 67.237 19.325 248.594 T•l•l 195.659 86.562 INCOMEI(EXPENDrruRE) (1249) 44.541 43.292 RECONCILIATAON OF FUIYD5 Totsl funds broughi forn?rd 87.477 654J65 1.628 743.470 T(rrAL FUNDS CARRIED FORWARD 86.228 1.628 786.762 Page 16

MARTIN'S MEMORIALCHURCH OF SCOTLAND Nolts to the FiMntiAI Sltemt•ts- ¢•D¢1•￿tI for lke Year Eoded 31 Dtetmbew 2024 12. THIRD PARTY DISBURS£ME In addition ￿ the (￿)￿al Incom< the folknwirt8 itwme from Spethal Colleclions wa5 rcceivtd and disbursed during y¢aT.' 2024 2(b23 R¢strirtdl GetheTI FM Poppy knLland Rev Tornmj MacNeil- book saks AIF.h¢imer Scoiland {from furthl col1cai0￿￿) Macmillan CarKer Ifrorn fwKral wlkdions) Fire FiÉhiers thariiy The Shed {fn)m ful￿1 colthions Crossroad5 Lewis (from fweral CollcdK)r￿) Beihc5da Ifrotn fUr￿T￿ Lolledions) Tearfund Swtland can¢￿ R¢5rarrh Mawla). College CthmwssK)n IJK (Kil￿￿￿ Kids} jl￿TrY HBllthan Cft)ssrv&h l Dochus Ifrom fwjeral coll¢(#ion5) wicci (from r￿e[al colltdiOTJS) 320 535 8.981 650 317 144 350 557 317 1.100 100 458 250 32 700 l.4621 441 553 1.707 4.915 14.059 Prayer MtttlllE DDn*tioNs AnBu8 & Jo¥ Dawidwn The Leanne TearlLmd Scoiland Women¥ Aid Unitcd Chri%tiLn Br(w<kw Th¢ Sh¢d- variou5 Btihel Stthts Streei Pasior5 St¢&lfast Glo 200 230 200 200 200 800 300 200 300 250 629 1.250 2.379 2.400 T•t 7.294 16.459 P•8e l? conilnued...

MARTIN'S MEMORIAL CHURCH OFSCOTLAND N•ts5 to the SttemeDts- ¢Oll¢i•ttd ftyrtht Yér 31 Dttembtr 2•24 13. TAiYGABLE FIXED ASSETS Frtehold prvFrrty pmi EquirAnent Toials COST Ai I lawary 2024 Addiilons 33Q.497 62.538 393.035 9A131 9&151 At 31 Dc¢emLw 2024 330 497 151 62.538 489.186 DEPRECIATION Ai I lanuary 2024 Charge for year 48.991 11.298 48.991 11.298 Ai 31 (k¢ember 2024 60.289 NET BOOK VALUE Al 31 December 2024 330.497 428.897 Ai 31 Deg¢mber 2023 330 497 13.547 344.044 DEBTORS: AMOUNTS FALLING DUE wfTIIIN ONE YEAR 31.12.24 31.12.23 5.079 5.679 lJ81 IS CREDITORS: AMouKfs FALLING DUE WITHIN ONE YEAR 31.1224 31.12.23 Oiher loans {3cc rKsiC 171 Other ¢redilors 55.0(y) 5.1 1.869 2.721 1.627 62.068 4J48 i& CREDITORS: Amou￿r5 FALUNG DUE AwfER MORE THAN ONE YEAR 31.1224 31.12.23 Other108ns Isee note 17) 25.OIK) 25.OLKI 17. inAf4S An aTk8ly$k% of murily of loans is 8ivcn klow.. 31.1124 31.12.23 AnwJunts falling duE within or ￿ ¢Jn de￿d. Oihcr loark% 55.OiK> Amounts fallin8 bdwcenonc Iwoyearn: Chll￿h ofsthland lo¥n 25.0(M) 25.0 Included within crdiwu falling after year i% a balanct of £23.1)W due 10 ihe CThuth of scotl￿d. There is Th) intexest charged Ik Edlan¢t repavment will only t¢ ￿qUit￿l Sn the of Ihe manse propLYty t¢ingsoJd. PaBe 18 niinutyj...

MARTIT45 MEMORIALCHURCH OF SCOTL4ND fi•tts to th¢ fl￿•¢1￿1 Sl•¢¢me•ts- for the Yr E#dÈd 31 Dtcefflber 2024 I& MOVEMENT IN FUNDS Trdtsfer5 bel￿ funds At 31.12.24 At 1.1.24 in Uorestritted f•nds G¢rtenl Futh Guild Ai%akening Ministsies 3￿856 (314) 116.636 134 7.976 134 7.976 228 38.8J2 (3141 124.74fi Restricted fumds General Fulwe Pmieds Fund Skd Pfoj¢¢¢ Mansc Project 4.407 389.iKJ2 266.109 39.J88 {2441 170.61hS 314 4,477 s59.6￿8 2￿.109 39.388 698.gK) 170J62 314 869J82 EndOrn￿1 fund$ ja￿ Cook Ma¢¢n?.i¢ Vrtmorial Fund 1.628 1.628 TOTAL FUNDS 786.762 209.194 995.956 Nei Moveme￿ in iD¢luthd in the aTes Incomin8 Resource5 Moi'emeni in fuTwts UmrEstriced f4ids General FUNJ Ai¥akcnin8 Miniies 225.249 19.831 (194.393) 11.855) 30.856 7.976 245.080 121Xp.2481 38.832 RestriLed fmods Gen¢rdl Fu F￿Ure Projeas fuThl Prayer Meding Furyl StatTJng FUTKI 4,671 181,W4 1379 48.660 14.915) 111.298) 12.379) 48.6￿) (2441 170.&)6 237.614 67.2521 170,362 TOTALFUNDS 482.694 (273.SLYJ) 209.194 Pa8¢ 19 coNinued...

MARTIN'S MEMORIAL CHURCH OF Sc￿n￿ND for tht Yer E￿a 31 Deftrnbtr 2•24 i& MOVEMENf IN Fuf4DS- eo•tiA¥ed moverneni in fuTh15 Ar 31.1123 Ai 1.1.23 u￿￿5￿1r1ed Genernl Fu￿] Guild 87,343 (1.249) 134 .477 {1.249) 86.228 Restrirted funth GeJra] FurMI Future Projects Fthl Shed Projcci Manse PrOj￿t 4.407 344.461 2rf109 39.388 4.407 389.W2 266.109 39.388 44.541 654J65 44.541 698.9)6 Fthdowmellt f¥•ds c[￿ Markcroic M¢JMiial Fund 1.628 1.628 TOTAL FUNDS 743.470 43.292 786.762 CorThparg1l￿ Tra mvaiiaii in irtluthd in tht knvexe &% folkfvs". Incomii in f￿d5 a¢￿1 FuThJ Prayer Mceting F￿￿j 192.010 14 {193.2591 2.4LK)I (1.2491 194.410 (l95h59) 11.2491 Restricted fund¥ GrJtt41 Fund Fuwff Proje¢ts Fund 63.026 6&077 (63.0261 23.5361 44.541 131.103 86J62 TOTAL FUNDS 325.513 282.221) 43.292 C4)niinued...

hlARTIN'S MEMORIALCHURCH OF SCOTL4ND Notts t• Ibe fthADciAI Ststrmtmts- c•wliwued A)r the Y¢r Ewd¢d 31 Detemb¢r 2024 18. MOVEMEPU IN FUNDS- A current yegr 12 months and prKryw 12 ￿￿th$ combined Position is a5 follows: Na movuno)1 in fuThJ5 Transfers IKtw¢¢n fund$ Ai 31.12.24 At 1.1.23 Vnrntrirted fuDds Gentral Fund (iuild AK•kening Ministii 87.343 134 29.607 {314) 116,636 134 7.976 7.976 87.477 37.583 1314) 124.746 Restricled f¥nds General Fund Future Projccls FWKI Shed Proje Manse Project 4.407 3U.461 266.109 39.388 {244) 215.147 314 4.477 559.EA)8 266.109 39.388 654.365 214.￿3 314 869,582 Endowrn¢vJi funds jar￿ Cool Mxkenzie meTh￿l81 frund lJ)2B .628 TOTAL FUNDS 743.470 252.486 995.956 A ctsrr¢ni year 12 mojtyhs #nd wKbry¢•r 12 rnoMh$ cornbird net movcment in fw¥J& I￿lUded in the aFx)i'e a as follow5: I[￿mi Re￿￿re¢S Movemeni in furwjs U#rtStri(ted f•nd¥ General FUT Prayer m¢￿Ing Fund Aw'8kcning Ministrie5 417.259 (387.652) (2.4(K)) 29.61>7 19.831 7.976 439.4 1401.9071 37.5113 R¢strirted fundj Gen2ral Fund F￿Ure Projeas Fund Praycr Mcaing FuTrJ StafTing Fund 67.697 249.981 2.379 48.6(Al (67.941) (34.834) (2.379) 48.6601 12441 215.147 36&717 153.8141 214.￿)3 TOTAL FUNDS 808.207 S55.721) 252.486 PJ8r21 niinucd...

MART114B MEMORIAL CHURCH OF SCOTLAND ]¥ote5 to the fi￿￿¢111 StatemeThts- ear4Th1 folb%tying discussM)n with ih)se oti¢Thl t meelirJ8. R¢stri¢i¢d Stsifjng Fwwj - to r¢rcival pHrticularlv ¥J cover ILKaJ starring cm and rckncd ¢¥p¢ndilur¢. Jane Cook Mackenzie Memorial F￿&>WmeM Furkl- io pro¥'ide 8rat)ts ￿ ihe tXKYof the pxith. 19. REIATED PARTY DISCLOSURLS ReLqd pany #rt dilo*d 1ftN￿¢ 9. Page 22 conilnued...

,MAirriN's MEMORIALCHURCH OF SCOTiAPID D¢t•ll￿ Sts¢eM￿t of FID￿11 Aethltles for th Year Ended 31 ilrf¢wb¢r Z024 31_1124 Total ru 31.12.23 Toi&l funds Unrestiiaed fu￿lS ResiriL¢d funds f￿r￿S INCOME AND ENDOWMEpns Ihiati•Th5 AHd legAtit5 OtTeringJ Gifl 8id Day5 of Giwing Grants LL8SCy iM)me Third Pwiy gollcdion5 145.544 61.701 9.000 46.616 105.473 207.24) 45.049 46.616 119,142 195,074 49.1 39.55S 6.722 1.51M) 14.059 13.669 4h71 4.671 195262 227.461 422.723 306.100 Other tTrdiwE activities Use of premises Weddings and lunerals Life and Work sales Ci)nferen¢es- brt¢(￿¢ Awakening Minis¢ries 360 2.91S 263 23.75J 19.831 2.915 263 23.753 19,831 294 6.289 47242 47.242 9.￿33 lllvestmtnt imeome knk inlrr¢51 Car loan intcrut 2.536 40 10.153 12.689 40 10,305 75 2J76 10.15J 12.729 10.3¥0 Toial r¢S￿rCeS 245.080 237.614 482.694 325.313 EXPENDITURE Chiritsblt activltios Wagcs OwGiving To (irow Presbyterv dues Minisiry ex[￿Se% CDnf¢r¢nc¢%- ¢xpen5es Fabric wairs & Mainl¢n￿¢t He aMJ light Publ¢co1ions Priniin8 sl8li0r￿r¥ Lif¢ & Work p¥tha5gd Rat￿ and insurance Preseniaiions Livevsirram ruming cijsts C.¢ingre881iofftal ¥iiYiii¥ B￿k char&e5 Carried (orw*d 40.406 33.627 92.726 2.023 1.096 .422 1.683 1.098 14.492 10.939 20290 1.802 409 448 8.992 305 9.986 17.082 186 178.134 .422 1.683 1.098 14.492 10.939 20.2SIJ 1.802 409 448 8.992 305 9.986 17,082 186 218.540 17,119 26.546 2,009 99 420 8.015 30 12.428 11.634 223 207.995 40.406 This Ibes rfjl foryD of thr Smutory firiaKLal 5￿ternents

MARTINS MEMORIAL CIIURCII OF scimANO Ddliltd 5tstemtRt •f Fi•￿¢111 Artivitits k+r the Ytr EAded 31 Detember 2024 31.12.24 Totsl fwid8 31.12.23 Unr<ridd R¢r14￿ FJKiowmenl nds funds Chritsble #divltks Brou8hi forward CommuThiDn exp￿LIes lowers Children & Youth Work Third pwi) disbwsullenrs Proyer meeiing thnaiion$ Aw8kenin8 Mini￿11￿ Lthtship Team Lyxgis TrAvcI & subsi51encc rrwning Lkpr¢¢ig1ion Gronts ￿ inviwfio 178.134 1.222 218.540 1222 207.Y95 1143 203 5.892 14.059 2.41yJ 4.563 4.563 4.915 2J79 11,855 8254 &362 674 11.298 4.915 79 I1￿5 8.254 9.642 S.102 498 1.298 6J62 074 11298 21Y2.810 67252 270.062 279.232 SupportM$ts 1.819 1.619 1.819 1548 P8yroll thinistr4tion 3.438 3.438 2.989 Total rrsouTCC5 experthd 21J6248 67.252 27J.YX) 282.221 170.362 43292 This do¢$ form of Ik fir￿ClaI stswncnts Page24