Cross Ness Church of Scotland Trustees. Annual Report and Accounts For year ended 31 December 2024 Congregation No: 442341 Charity No: SC000991
CROSS NESS CHURCH OF SCOTLAMD Trustees, Annual Report Year ended 31 December 2024 Contact Addre55'. Trustees: Principal Office-bearers: Minister.. Interim M(Mkrator'. Clerk to Kifk Ses510n'. Clerk to the Deacon> Court.. Presbytery Clerk: Church Treasurer: Vacaiil fnde •ent examiner: 63 Kenneth Street Stornoway Isle of L1$, HSI 2DS Banke. The Royal Bank of Scodar 17 North Beach Street siornoway Isle of 15, HSI 2XH
CROSS NESS CHURCH OF SCOTLAND Trustees, Annual Report {contd) Year ended 31 December 2024 Governing Document: The c¢)ngregation has a Kirk Session and Deacons, Court which operate in terms of the practi and usage of the ft>rmer United Free Church of Scotland as carried forward into the law and Practi of the Church of Scodand as a result of the union of the United Free Church of Scotland and the (hurch of Scodand in 1929. Recruitment and Appointment of Trustees: Members of the Kirk selOn and the Deacons. Court are the charity trustee5. The Kirk Session members are the elders of the church, and a chosen from those members of the thurch who are considered to have the opproprrate gifts and skills. The Deacons, Court comprises the members of the Kirk Sesgon as well as additional members drawn from among the members of the congregation who are congdered to have the skills and COMMMent to contribute to the management of the financial and fabric affairs of the church. The minister, who is a Ember of the Kirk Sessi, is elerted by the congregation, and inducted by Presbytery. OTgani5ational Strurture: The "rk Sesgon, whith usually meets about five to six tr"rrEs è year, 15 responsible for all spiritual matters within the church. The Deacons, Court which also meets approximately five or %x times per year. or more if nece5saryi is reg)onsible for temtx)ral {txJilding and financial) affairs wthin the churth. Ob5ertSves and Activities: The O)urth of Scotland is Trinltarian in dortrine, Refomled in tradition, and Presbyterian in Polity. It e$tS to glorify Gcxl and to work for the advancement of Chrisvs Kj'ngdom throughout the world. As a national Church, it ad(nowledges a distinctive call and dLJty to bring the ordinances of religion to the Feope In every parish of Scotland through a territorial ministry. It cperate5 with other Churches in various ecumenical trJ)dies in Scotland and beyoThl. Cross Ness Church of Scodand entered into vacancy in September 2024, with the departure of Rev John Murdo Nicolson to Strath and Sat, Isle of Skye parish. We are grateful as a congregatlDn to John Murdo and Debbie for their ministry to us Sin 2019 and wish them the Lord's blessing in their new ministry. Their 5 years of ministry at Cross Ness saw many changes to the way worship was condutted, mainly due to the Cowd pandemic, and the estsblishment of new technology used to livestream rvi. This was a turbulent and unpredictable time for all congregation5 across the nation, and we are thankfijl to john Murdo and Debbie for steering us through this period. The forthcoming Presbytery Plan is still to be ratified, although we assume a linkage with Barvas will be our future as a congregation. While we wait f(K these developments, we continue in faith to worship the Lord and continue with our objectives and activib.es as beforei grateful for the many men who are willing to preach morning and evening every week. Our activities a listed below by category, with the achievements lats.g to these attiwties fdlowing. Weekty Meetings and Artivities Sunday W0h1P We have two Se1$ of worship on Sunday throughout the year, 11am & 6pm. We livestream tK)th services, and they can be viewed on YcAJtube, with the audio recording appearing o the church's website after the service. The webste Iwww.crossneshurch.coml, and other Sla1 media continue to keep the congregation informed of current events kxal and national, and for br0c3Sting the Christyan Message to all parts Df the globe with contacts made from three Continents. Tea and coffee are seNed in the hall after the morning serwce
CROSS NESS CHURCH OF SCOTLAND Trustees, Anrbual Report (contd) Year ended 31 December 2024 Activitie5 (contd) Weekly Meetings and Actl¥lties (contd) Communlons The rament of the Lord's Supper is lebrated at the two Ccmmunion Seasons in March and (kn)ber, wth the additK)n of the first Sunday in January, and the Thursday night of Easter. Prayer Meetings WeeY prayer meetings are held in the church hall on W&Jnesday evenings, the first meeting of the month is dedKated to praying specifically for our mission prayer partrErs. Sunday Club This is held in the church hall during the Sunday morning servi, for children from Pl- S2. Bible Study Meets every second Monday nSght at 7.'30pm. This meeting is led by elder Mr. lain Maclean. Women's Blble Study The Women s Bible study meets in the church hall on Wednexlay mornings, to study the &"ble. Between 9-13 ladies attend wulady. Ecumenical and Youth Work Rock Solid Rock Solid is a youth minsstry from Youth for Christ ministries, it tskes [Aa during the winter months in Spors Nis on Friday evenings. Youth Fellowship Our Youth Fdlowship for secondary schcM)I kids, also meets on a Friday evening in the church hall, been 7.30-9pm. Men's Breakfast A breakfast was held for men of the communtyon the third Saturday of every month during the winter, at 9am in the Comunn Eachdraidh. Women's Breakfast This was held in the manse over the winter months on the first Saturday of nth. Congregational Wlsits A small group of ladies have visited various familie5 or individuals in the community with a gift of flowers when there is a need due to illness or beaVeMent. This hascontrnu&l through 2024. The Elders also visit those asgxiated with the church when the need arises. Christmas Festive meals Separate women's ar*J men's festive meals were held in the run up to Christmas bme at the breakwater Cafr, Port of Ness. All from church were invited to attend. Christmas Ca1 Service The Elders led our annual Christhas Eve carol serwce this year, which was well attended by those In the local community.
CROSS NESS CHURCH OF SCOTLAND Trustees, Annual Report (contd) Year ended 31 December 2024 Achievements and Performance Sund•y Worship Approximatdy 3040 people attend the morning and 20-30 at the evening rv1. There are usually 5-10 viewing the services online when they go out, with up to 100 views a couple of weeks after the services. ij'vestreaming continues to enable LJS to reach more people every Sunday than we had thought possible, and CD'S are still available from these recordings for those who do not have aCSS to the intemet. We also record our services onto CD for distribub'on when reqLl1. Lwestreaming continues to benefiaal with up to 100 views for each sermon {this figure taken after a couple of weeks of the semion Ing 'INe'). Prayer Meeting We Ularty have 10-15 attendee5 at our mhl-weekly prayer meeting. When the meetings are by the dders, we usually have a short teathing from the Bible. Sunday Club There are currently a maximum of 6 children attending. Teach. teaching materials are used in the dass, and there are currenyy 3 volunteer teachers. Bible Study Meets every second Monday night at 7.30pm. This meeting Is led by our elder Mr lain Maclean, and uses various bible study guides to inform dixussion and teachiThJ. Women's Bible study The women's BitAe study meets in the church hall on Wednesday mornings. Behveen 9-13 ladies attend regulady. Jen Wilkin study guides have inf¢ymed he studies throughout this year, whlch Indude a video pretatI( and then discusson. Ri)dt Solid Rock Solid 15 attended by beNween I15 children from P4-P7 age. It is led by a cOm.atn of members and adhents from the congregation. A range of fun games and attivib'es are held, with a Christian theme for each *ssK)n, and a short tslk at the end of the session. Youth Fellowshlp Our Youth Fellowship is led by members of the community and exists to offer a 'safe-space' for the teenagers of Ness, where they can play tsble tennis, pool and cumpLtter games. Beeen 5-8 attend. Men's Breakfast Up to 10 men attend regularly to enjoy breakfast and fellowship together and hear some Bible teaching. A quizi psalm snging, arKI sometimes short testimonies are also included. Women's Breakfast Usually about 15-18 attend. Church l. Recent work undertaken to pair the rcM)f and gutter on the south %de of the church. 2. Gutters cleared of debris on church and hall. 3. Continuation of discussK)ns by Deacons. Court aut replacino the lighting and impromng the heating in the d)urth. 4. Consideration by Deacons. C(rt for other aSteratK)ns/improvements to thurch interior. M•nse l. Minor repairs to manse rcx)f carried out earlier in the year 2. Lighting in kitthen repaired al upgraded
CROSS IIESS CHURCH OF SCOTUND Trustees. Anntsal Report (contd) Yearended 31 Decern 2024 fiTranci•l Re¥.. The congregation's prinopal souio of income remains the Weekly Freewill Crffering ScPEn. Overall income from d(nations f5 detteasej by 3% compared to 2023. Expèndltvre during 2024 Trncrea5ed by 7% in comparison to 2023. rhe donated at the rrnthlY prayer meeritKJs are held in a lonary FellLwship Fund for di51nbukn.th tr) vaouS dwrities throu9hrt the Durlr¥J 2024. donati5 of £1,350 V+Ere made from the MIonary Felbwship Fun(J. The Receipts and Pawts Account shows Unrestrthd Funds wtth a defictt for the year of £5.337 12023 - defvit £6.5861 and Restrrted Funds with a surplus of £595 12023 Funds hase. as a resuL decreased from £SO.568 10 £45,826. rF4us £2,061). Total Durry 2021 the Lionel MissSon House was and the prc&S frcm the sale less exrenses ao held by the General Trustees on the congregation's behall (See ApperKlix pèae ill. OLtriTrg 2024 £4.982 of th funds were relea*é to the congregation to COW the costs of PairS to the manse Reserves Policy: It Is the Twstees. to hold reserves of appr0matelY six rnthS exrondtture induding designated fvnds. This alkTh5 stsrriclent fund5 in order to enable the on-w'ng work cl the churth to be mantained. At the year end the Cliurch held unrestncted cash funds of £36,16612023 - £41,503). The funds I1 a ttjnsidered reasonabje to cover exFErKllttsre ol the congwation for the year ahead whilst allowng for any fvrfher repar and mwnterwice d the chLKch woperty whth may te deemed necessary. Appr)VEd by the frilStp Date..
CROSS NESS CHURCH OF SCOTLAND Year ended 31 Dember 2024 Independent Examlnerf5 fEPOrt to the Trustees of the Cross Ness Church of Scotland I repcrt on the accounts of the Charity forthe Year eThJed 31 DeoLr 2024 whlch are set out In pages 7t0 10. Respèclive rnsponsibilltlès of trustees and •(aminer The charity's trustees are responsible for the preparion of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Act ?005 and CharitEs Accounts {Scotland) Regulations 2006. The Charity trustees consider that the audit requir87t of Rggulation 10(l) la) to Ic) of the Accounts ReJuLations doe5 not apply. It Is my r[KIn$bIlity to examine tke accounts as quire£S under seth'on 44{11 (c) of the Act and to state whelhw p3rttukr matters have come to rny attenb"on. Ba515 of Independent examlnerfs ststement My eyaminatiorn is out in accordance with Regulation 11 of the Charitie5 Accounts1Scotland> Regulations 21K)6. Ar examination includes a review of the a(counting records kept by the charity and comparison of the accounts presented with th)se records. It also indudes con5iderdtion of any unusLO1 *erns or disclosures in the accounts, and seeks explanab.ons from the trustee5 cDnceming any such matter5. The wcKedures urmjertaken do Tr)t provide all the evn that would be required in an athit, and a)nseyuently I do not express an audit osy.nion on the view giv2n by the accounts. Independent examinerfs statement In the cwrse of rny examinab'on no matter has ccffte to our attention Whh gives me reag)nable cause to believe that in any materol respect the requirements to keep accounts.ng r&ords In accOrd9n with kcb'on 44 (1}(a) of the 2005 Act and Regulation 4 of the 2006 Pccounts (Scotland) RegLslalions, and to Frepare accounts which aCCrd wrth the accounting records and conply wth Regulation 8 of the 2006 Accounts Regulation5 have not been met, CY To which. in my opinh)n. attention should be drawn in ordèr to enae a prOr undet5tanding of the accounts to be reached. Name.. Address- CILI Serkices 63 Ken[th street Stgrnoway IS of Lewis HSI 2DS Date..
ross Ness Church of Scotland Recei tsandPa ments Acc unt Ye r ended 31 December 2024 Unrestricted Restricted Funds Funds 2024 2024 Total 2024 Trtal 2023 Recei rxjnabons Bank & Depwt interest Note 47,956 2,045 50,001 51,568 492 48,524 2,045 50,569 52,060 Pulp Supply Rentsl Incorne- Car Park Retripts from Genernl Trustees 256 5CWJ 256 500 4,982 250 400 4,982 otal R ei Q)sts of generating funds Charitable artwibes Jvemance costs 397 53,848 372 397 60,280 372 438 56,443 354 6,432 Net Receiptsl(Payments) before Transfers {5,337) 595 (4,742) (4,525) Transfers tol(from) funds Surplusl(Deficit) for year (5,337) 595 (4,742) (4,525)
Statement of Balances t 31 DeM 24 ilnrestrlLted Re5trfLte Ftsmdg 1024 Totsl 2024 Total 202> 1024 4nk 14 rtppn%it halallr.e browht fotward 50,568 55,093 Movement in year. Surplu¥iDrfiori the year {5,3371 595 14,7421 14.5251 nk & epDt bèiinces tarr*d forward 36 166 GWtAKI Reteivable Llabllltles Loan from Gertral Trustees The accourts detsled on page5 7 to 10 were appro ty the TrLsiees 5vJned on theealf by the und2rnrted
ross Ness Church of Scotland Notes to the Accounts Trustee Remuneration and Rdated Party Transa¢tl¢ns Dunng Che year ty Tru5tee5 fEcowcd Ic niLiJl'. eint, It of exrense5 totalling £5289. In addthn, In relaton to provhJln9 Pulpt Suply, rrtÈÈ retsr ES23. No Trustee Or a p¥son rdated 10 a Tnjstee h•J any rersonal Ir¢erest In any contract or trahsaction enttr&J irt¢ the charty durSng the year Movements in Funds Atljan 2024 At 31 Dec 2024 Retelpts Payments Translers Unrestricted lunds ntral Fund FaC Fur 44.456 54.617 10,000 3.759 413 liestrirted funds Re5trthd Fabnc Fund Youth rUp Fund SunYr YQrth Wwk Mbsonary Fellobysllp 2,425 554 3.757 2,329 4,982 4.2 ILNJ 2,425 454 3,757 3,024 2,015 1,350 Total furbds The Trttr5 have set aAe fiJnd5 ts the FrninlenJKe of the Church prrwerty. Thts fuTh1 [eS to money for spetific fab£ rniects Tris fund relates to MOTh5 recelved and e4re)ded rdatlng to the Ne55Youth aub. Trls fund (pr10$ n))ed Holiday aubl relates to mDnies retrived and expended 9)Qofic1Y In re18tion to HIdlY Cluband other Summ¥ Youth work lfjssl. Thisfur%l reK4tés to Tnonies T&eNed at the monthly prtyer meetin whKh arÈ Lsed to SUprt VèTKJUS rn$95 and mi55ionarE5 throwhout the worU. Unrestrthd Restrlded Funts Funds 20Z4 2024 Total 2024 Total 2023 Arbalysis of Donations WFO Intsn Gift A) Grft Aid Donations Tax Recovered on GiftAid DCat1)nS Or8ry Offerrys (Open Platel Other Offerfngs, C*)nOor6 ttc 16.610 21,(D7 6,445 2,978 16,MO 21,7 6,445 26.8B4 13.705 4,995 3,771
Unrestmeted RestrlLts Fur¥ds Funds 2024 2024 Totsl 2024 Total 2023 Analysis of Paymerts 4. Costs of generating funds Offeftw enveh)Fes 397 397 397 397 438 438 Charitable actlvlties Gr¢ing to Grow p$bytery dues Legal & Profe55K)nal fees Minister's travel e%per6e5 Telephone expwse5 PUIW supply Treasurer Church Ueaner Church repair5 & maintenan Manse repaits & maintenarKe Computer & Other Equipment Loan Jntere51 Loan Repayments Nanse council tax Heat and light Insura Printingi Stationeryi and ad¥ert5 Phottto¢ier 23.334 23,334 26,IX)9 573 3,197 702 3,922 1,850 1,750 3.197 702 3,922 1,850 1,750 1,743 542 1,104 1,850 1,750 321 1,559 4.9B2 5.303 1.559 L.581 1,153 2,092 7,593 2,092 7,593 1,811 86 1.768 1299 5,793 1,883 96 928 1,766 Website Costs CommunK)n experffts FdbYqp exrenses Induthon expenses Sunday SdNM)I Youth for Cknst Youth Club Computer thare & wn0$ CCU CopYrht Iwce Donthns General E¥Ense5 Cemetery phx & glebe rent 575 438 575 438 1,221 134 134 320 137 LOD 731 731 627 507 2.300 382 fA)O 28 L950 28 Independent examnerfs fees 372 372 354 Ministerfs Stipend All Churth of S¢cland congregathys conbltth to the Nabonal send Fund which bews the cos c+1 ministers, stipènds and empbyer's contributions for Dational insurance, penon and housin4 and ban fund. Ninthrs, Sbpends a* pèid In accordance wrth the NatK)nal Stipend stale whith Is related to years of servKe. For the year un(kr re¥W the minimum stipend was E3l,642 and the maximum 5pend (ln the frfth and subsequent years) £38.884. Collectlons for Thinl Parties 2024 21n3 10
Cross Ness Church of StoU•nd Appenolx Funds held oth behalf of the Congre9atlon by the Church of scotland General Trustées 2024 2023 Balan at 01 JarKJary 25,379 Interest rece 503 503 25,882 Transfer to Cons Fab Fund- Captal Trar6fer to Cons Fab Fund- RevenuE Fnterest Pa 125,7301 11521 25 8•lan¢e at 31 I)mber Balanie at 01 January 25.730 Transfer from Tefflrary Fund Interest receN&l 25,730 25,730 25,730 14,9821 Repayment of Loan Interest Pa Boljnce 4t 310¢tember ATED F Oi January 52B Transfer from Tenwrary R*ThJ Interest r¥ed 152 376 20 528 528 1,748 Adminrkrthn C05tS Repayment of Loan Interest Pald iioii ioi lance at31 Llecember 528 These fund5 are hèks on bEhalf ofthe iongregaknon by ThE CfvUh of Scotlart General Twstees. As per reccmmerxled practice they a nrt Induded in the Statement of &ilan as shown on Page 8.