REGISTERED CHAIiTFY NUMBER: SCW0753
Report of the Tr•5t¢és *
Un*¥diitd fihx•¢ial St*ttme*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 Ikee*ber 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*￿1*1 StstoAo*ts
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￿ ectyncniL*I 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.
Sv*d•y @ fi3Op
Evening service. A thore infomiai ser¥￿t with contemp)m prni* aThl W￿ShItL
Sund*y &￿￿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 M*gtr? 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 c*mmuni¢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 TILySiL*II) 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 t*en wiinessing do itt
our midst T1￿¢ TK)IY.
The LordlxLr d￿￿￿ ihis. 01￿11￿ h¥m*ll0￿ 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 ye*r
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 ye*r{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 8prxoxim*eTy 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 V**r FAthd JI D*a*btr 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.I*Otn£ 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 ￿ r*xuit 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 F*owMle a base for our Youth 8nd Sch)ols WO￿ 8nd our F*nily 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 foM*rd.
> 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￿$ful Womert's ConfemcL
> We will Contin￿ ro SLipixJri IFC Ik¥ekbpntsi aNI grO￿￿h of Safc Famili¢5 w¢￿trn Isks tThJ will aim 10 develop
the service inio Bary&
> We will aiTh ￿ ptwide a CMftre￿C th>" kn suppm ¢n¢ow*e rwr Bearets.
> We will coNinue 10 M'ork in paAn¢rship with CNFS and NHS Western Isle5 MKI oilv ￿2￿cleS ￿ %Yt can look ai
Ivays ofbeiter scrvingour (ornmuniiy.
> We will conlinue to sUp￿rt our tnini51er &¢ best we a5 he sthve5 our ￿t￿)nal ¢hw¢h through his role &8
Convener of Faith Acti￿ ProgrwDme l.cknthip Tvdm.
STRUCTURE. COVERNANCE AND MANAGEMENT
C•vernin2 dotumeit
The ¢I4rily its wntrolltsl lis govemin8doLwment. a deed of and aTrnstiiu*S an unincorwraied th*ity.
The ec￿gre88110n h&% a Kirk Se55ion and Dcawns. whith opemes in icnns of the [¥*1￿ w8¢ of the
former Uniied Free ChI￿h of Scotland as carried t-OT%¥d inio th¢ law. PT*ti(* ol. the chU￿h ot. Six)IIBrKI. 3$ 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 Yt*r E#ded JI ts24
srRucfuR& GOVERNANCE AND MAf4AGEM[￿r
Re¢ruilm¢nl a•d AppoiNtme*t 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 V**r FAded 31 21)24
-T ru.4tev
JendÈnl F.i*iniiier
,klafin lJQith)n Lld
CThart¢red Accountants
26 Lewis Street
QknrnDiYay
Isk of Ltivis
HSI 2JF
CèMgreg*tlo# 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 C*nerallJ 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
M*rtill'¥ Mcrnbvi*l 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 tx*mi•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.
B*si$ of the imdependtwt r¢porf
My exoininatK>n was carried ￿J1 in Xcofdancc ￿'11h Regul￿10￿ I l of the Clwiiies ACCOUr￿ (kntl8nd) Regul*vis
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.
l*d¢p¢Nl¢•¢ ¢i*mi•W$ st•t¢m¢ut
In ￿n￿CtiOn iviih tny ￿8[￿l￿aLl￿ ￿ m*ier 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
St*ternt•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
Otl*rtr&Jing activiti
Inve*ment in¢ome
47J42
1576
47.242
12.729
9.033
10.3K)
Tot•1
237.614
482.694
325.513
XPENDIIUREON
Ch*rli*ble 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
Tr**gkra 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
Tr*J)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
869.5*2
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 Sl*tant•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 R4*xting by Choritie5: Siatem<nt uf
ReL￿￿rn￿kd Pr￿llee applicabk to ¢hariucs werArin8 their *¢0￿)ts in &x%xdance wilh thc Fir￿n¢la1
Rey)rting Sthntsd appli¢4)le in the UK and Rewblic of IrelaNI {FRS 102) {¢tre￿1ve l January 2019y.
Fina￿•)1 Reporting Siandard 102 The Fjnancial Rrp)rting Sknjwd 8pplicablc in the UK and Rewbli¢ of
Ir¢land and Ihe Ch¥hties artd Tr￿st¢r [nYc51ffl￿t (ScJ)IlarKII Ad MIS. Th¢ financi8J siatcmerts have ￿￿ert
prep￿ed L￿der the hhstoritsl com ¢on¥eMio
FiHinri•l r¢porti•t $fa*d•rd 1O2- r¢dv¢d Jlxl•wr* e¥¢mpflo
The chwity has iaken atfvanla8e of Ik following di￿05￿¢ CxemptiL￿ in financial
4$ ￿MItted by FRS 102 Tre FinwKial R¢wJrtillg Sthrthrd fippli(*ble in the UK ReNthlic of Ireland,:
the rtquircmrnis of Sethion 7 ofcash Flows.
All income 15 in tr Siwemeni of Fin￿la1 Acliviiies 0]￿e th2 c&￿ty h85 ¢ntitlunenl to the (L￿￿5. 1¢
15 probatle Ihat the irKome will t¢ rrttivd ￿ iheamothli bE ￿tt￿Sur& rdiably.
Exp￿dI1￿re
Liobili¢i¢$ aw¢ recognised eX1￿￿111Lve 2$ there is i It￿1 or 0￿r￿alve obii88tion ¢ommittin8 t
d￿rit>. 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
tr*en £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$' c￿Ul1.
No considualion is pa¥?b]e for ¥s¢ of these *ssets. Exr*wJiiur¢ intyrwed ryir pnd rnwnienance of
lh￿e &55els is ch¥8ed ¥ r¢gxJr¢es in the St&emeni of Finartial Aclivilies in the Ftriod in which the
liabLliiy aris¢s.
All ian8ibk fix*AI Co￿1n8 in excess of El.(KX) havi￿ a value to the Rr¢ater ihan year. other Ihose
quired for a sp¢cific are gjitslised. D￿re¢l41[¢￿ is provi&21 on a Straight basi$ io write off ihe
o)sl or inilial valur. r¢sidual Val￿.0f1arqIbk fix¢d oss¥s overttw estim*d ￿r￿1 lives:
Freehold iwildings-
FixiLwes. fittuigs and equipwi- 3 or4 y¢¥& on cost
mot￿ vchicks.
T*x*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•*ncF*l StAterntNts- ¢ollt••ed
f•rtht Yo*r 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 bT*OM¢
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 Gro*th
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 Rearic*d 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•nei*l &*ttme4ts- eo*ti*utd
for the Ve*r 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 Irus*es 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 Ye*r 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 F*ars Ihe costs of &ll
mirtisiers, Sliper￿s and crnrAoi'erl eoniftbthivns for r￿￿al ￿￿￿￿￿e. pEnsI￿ ar*J ￿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
Cb*trit*bl¢ 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 Sl*temt•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 GetheT*I 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 St*temeDts- ¢Oll¢i•ttd
ftyrtht Yé*r 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 m*urily 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 Y**r 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
EndO*rn￿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 aTe*s
Incomin8
Resource5
Moi'emeni
in fuTwts
UmrEstric*ed f4ids
General FUNJ
Ai¥akcnin8 Mini*ies
225.249
19.831
(194.393)
11.855)
30.856
7.976
245.080
121Xp.2481
38.832
RestriL*ed 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 Ye*r 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
GeJ*ra] 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 prK*ryw 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- <o•lh•ffll
for the Year FAtd 31 Detewbtt 2014
VEMENT IN FUNDS- to•¢iD¥ed
P•rpox of fupAI
Unre$triued General Fund- to fi￿j Ttgular chwth xtivitie
UfftresiriLxed FuThl- to T￿Id fe8ul¥ Guikl ￿livI11￿ fwKI È&)n*i¢￿ to 8(KKI
UwwcJtridcd Awakcning MinislTies- ￿ trxk Ihe ErowinB wryk of Awak¢nw¥ Ministrie&
Re¥lrict¢d Gcrml Fwd- ￿ fund sp￿lf*C r*oiect C4)SiS thr(A4h wlknirw. Tr resuhln8 d￿￿10n$ to the thlrd
ti¢5 ar¢ oll¢n'rouTr3pJ w. a tyansfer frcth the Unreswi¢tedGener41 Fund.
ReStyi¢i¢d ChilthrTr & Youth Work FW￿ - to srKcific proj￿1 I￿1￿11[¥ exp&NlituTe r￿ded by
re51rided 8rant inL¥mie.
R¢strici¢d Fwurc Pmic¢ts Fund . (prevNYjs￿ olled [la￿￿10n Proicct FuTrl}- the refurbishment and
dev¢lopmcnt of the thurch buildiw.
Resthcted Shed ProFa Fu¥J- to refuthshmem ofthe church buildi￿ a￿1 also ￿ fijnd r¢vuuE
L7ts15 S￿h Ik Shcd Prtjjrd WoTkcr. Thc rash rfs¢rYcs of ihi5 fund wcrc lrn5frncd ts) a ncw charty 5Ct up
speCif￿allY for this WO￿ on 290dolLT 2021.
Restricted Ma￿t Projeci Fund- io make txovision for impoyemetv aTrJ ¢kvdOpn￿I of m8tJse.
Restricted Praycr M¢¢¢ing FWKI - kn fund th￿￿10￿S io local. n￿10￿￿1 iniern&ional gwd C￿￿￿¢8. Offerings
8iven thToughout thc are disbuTsed before the >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
ReLq*d pany #rt di*lo*d 1ftN￿¢ 9.
Page 22
conilnued...

,MAirriN's MEMORIALCHURCH OF SCOTiAPID
D¢t•ll￿ Sts¢eM￿t of FID*￿1*1 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 Yt*r EAded 31 Detember 2024
31.12.24
Totsl
fwid8
31.12.23
Unr<*ridd R¢*r14￿ FJKiowmenl
nds
funds
Ch*ritsble #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