2024-12-31-accounts

3LCt)Li ql Benbecula Church of Scotland (linked with Carinish) Annual Report for 2024 [for the year-ending 31" Dec 20241 Congregation No: 432321 We are registered as a charity in Scotland - - our charity Registration Number is SC 002191

107 Aprll 20241 Reference and Admlnlstratlve Informatlon Charlty Name: Benbecula Church ofscotland Charity Registration Number: SC 1x12191 Con8re8ation Reference 432321 No: Session Clerk Email Address.. Treasurer Emall Address: Reference and Adm5nlstrative Information Charity Name.. Bentecula Church of Scotland Tru•tees'. 1) Eldors 21 Tr•asur•r

Principal Offi¢e4)earers Mlnlster: vacant Interlm Modorator: Locum Seuion Clark: Church Treasurer: Safoguarding Offic•r. Accountant: Taxnfacls Ltd Timbuckthree, 9 New Tolsta. Isle Of Lewis. HS2 ONN Bank8r8: Bank of Scotland, Balivanich, Isle of Benbecula HS75LA

Trustees, Annual Report Year ended 31 December 2024- The trustees present their annual report and financial statements of the charity for the year ended 31 December 2024. this being the final report for Benbecula linked with Carinish, as frorn 1st January 2025 the congregation enters a union with Barra and South Uist, forming the parish of Uist and Barra. The financial statements have been prepared in accordan￿ with the accounting policies set out in note 110 the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 20￿ (as amended) and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ireland published In October 2019. Structurn, Govomance and Manag•m•nt Governing Document The Church has been administered in accordance with the ternis of the Unitary Constitution since 2023, with all members of the Kirk Session being the charity trustees. R•crultmant and Appointment of Trust••• The Klrk Session Tru8tees are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills. The minister. who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery. Organisational Structure The Unitary Constitution is, as the name suggests, is a single-court constitution where all congregalional functions and activities are overseen by the Kirk Session without an additional court such as a Congregational Board or a Deacons, Court as is required by the Model Conslitulion. The Unitary Constitution empowers the Kirk Session to create management committees to assisl with the work of the congregation. These committees have to be overseen by the ministerlmoderator (x an elder but may include members (those who are on the Roll of Communicants) and others who are not. The Unitary Constitution allows the Kirk Session to invite those who may ncl be elders or members to bring their grfts and expertise to serve in various capacities on relevant committees considering matters such as worship. finance, fabric, mission, or social issues. Voting rights are nevertheless still restricted to those who are members. Committees do not serve a fixed term of office. Those on management committees serve as they are needed and are willing, or until they are invited to step down by the Kirk Session.

Presently committees and groups are Finance Group, Fabric Group, Worship Group Events and Hospitality Group, Pastoral Care Group, Twinning Committee. Objectives and Activiti88 The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify G(xl and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It works with other Churches in various ecumenical activities locally, in Scotland, and further afield. All recent recordings of services (from Clachan, but usually a repeat of the seNice from Benbecula) are available at Benbecula and Carinish Church of Scotland YouTube channel or live at 12 noon each Sunday. We join each Sunday in after church fellowship for refreshments. Weekly Prayer and Bible Study are held in the vestry each Thursday at 11'.00 am. The warm spa￿S initiative Failte Home from Home resumed in November, providing free lunch and fellowship each Wednesday from 1'.00-3.'00 pm. Details of times, etc. are available in the church weekly intimation sheets, parish newsletters, and on our Facebook Page as well as from elders, parish visitors or any member of the church family. The church halls are used regularly ft)r church activities as well as by community- based groups and organizations. An hourly charge of £10.00 for the hall and £5.00 for the small hall is charged Itowards heating and lighting Costs, wear and tear, etc.J for community and similar groups. A discretionary charge of at least £5.00 per hour may apply. Accordion and Fiddle Club once again use the hall twice monthly throughout the year. Tagsa held their Golden YearslRi Chèile Ceilidh on the last Friday of the month in the hall. The administration of the hall's activities, rna1ntenan￿, etc., is the responsibility of the Events and Hospitality group. Linkage- Charge of Benbecula linked with Carinish. The linkage of Benbecula Church of Scotland with Carinish Church of Scotland became official on 21st September, 2014. Under the terms of the linkage both congregations retsin their own Kirk Sessions.

Achievements and Perfornianco 1. Wornhip Worship of God has been at the heart of our congregational life throughout this past year. Prayer and Bible Study continues Thursday momings. 1.1 Sunday morning wornhip Morning services in Benbecula have taken pla￿ at 10 am with services in the linked church at Clachan at 12 noon In order for the preacher to conduct worship in both churches. Joint services are held 4 times a year at communion as well as alternatively on the 5th Sunday of the month. when the service is at 11.'00 am. Attendance averaged 30135. Most Sunday's only 1 or 2 children have resumed attending Sunday Club. It is difficult to estimate how many people viewed the weekly Youtube online serrfices, although ttr￿Y provided a very wide outreach. The format of the service was contemporaryltraditional with worship songs, prayers and with a children's address when children are present. Door stewards welcomed worshippers Various members and adherents read the Scripture lesson and the Session Clerk opened each morning service with welcome and intimations. During 2024 several Café Church style services have taken place in the hall with worship taking place in the hall over the winter months to save on heating both hall and church. Praise was led with music from keyboard and a choir. A mixture of traditional and contemporary praise was used: from The Church Hymnary 4th Editions- CH4, Songs of Fellowship 1-5. Mission Praise 1 & 2 and Junior Praise 1 & 2. During our vacancy our locum leads services tr￿1ce each month and further preaching schedules are planned in consultatbon with locum and Session clerks and Interim Moderator. We are fortunate to have several local retired ministers to call on as well as elders willing to lead services. Representatives of Open Doors and Christians against Povety also led services. Summer Songs of Praise service was held in August on the Sunday following the Flower Festival. A Back to School with God service using Scripture materials was held in September. CrossReach Sunday was marked with a special service. 1.2 Thurnday Bible Study Bible study and prayer meeting met weekly on Thursday mornings. Numbers attending average of 6. During 2024 we studied the books of Romans and Daniel plus a study of Extraordinary Women of the Bible and praying for our church, community and workl, especially the work of Open D<)ors. 1.3 Christmas and Easter Worship We marked Christmas and Easter with special worship services on Christmas Eve and a Good Friday evening Servi￿ was held. Members of the congregation participated in the Christmas Christingle service.

1.4 Cel•bration of Holy Communion Four joint communion services are held altemately in Benbecula (February and August in 2024) and Cannish (May and October in 2024). Home communions are held for the housebound. 1.S Ecumonlcal Sorvlces An informal service to mark the Week of Prayer for Christian Unity In January was held in the church hall with St Mary's Catholic church. World Day of Prayer was hosted by us in March 2024 with members of St Marsls Catholic Church and Ihe Free Church taking part. Members of the church attended a SCIAF Ecumenical Stations of the Cross Service in St Mary's Catholic Church. A joint Servi￿ (Church of Scotland, Roman Catholic and Free Church with members of the unifomed Services) was held at Benbecula War Memorial for Remembrance Day in November 2024. Our annual Community Carol Service in Balivanich Primary School took place in December with Church of Scotland. Roman Calholic and Free Church participating. 1.6 Wortd and National Mission Our Harvest Thanksgiving service in November 2024 focused on the work of Tear Funds Emergency Humanitsrian Appeal for theM￿dIe East and donations were made to Tear Fund and the local Food Bank. We continue our close connections with our twinned congregation in Chuka, Kenya. At least one future visit to Chuka is planned for 2025. We continue to keep in tiwch through WhatsApp chats, Fa￿boOk and walching each other's live streamed services. Several members support the ￿ In Chuka through paying salaries of teachers and the cook 1.7 Clèir Elean l (Highlands and Hebrides) Presb￿ery Our small Uist Presbytery ceased to be at the end of 2023 arKI was incorporated into the new much bigger presbytery of Clèir Eloan l as of the 111 January 2024. From June 2024 a number of meetings were held with members of CEI and the Kirk Sessions of all Uist and Barra thurches of Scotland. In December 2024 the congregations of Carinish, Benbecula. Howmore, Daliburgh and Barra voted to unite as the parish of Uist & Barra Church of Scotland with an allocation of the equivalent of Iwo full time ministers of word and sacrament (although one position might be divided to form a team minislry.)

1. Church Groups and Activities The Sunday Club (primary) continued throughout 2024 with much depleted numbers averaging 2 children attending only occasionally After-church fellowship continues each week and is much enjoyed by all who attend. Manse fellowship met on alternate Sunday evenings with singing. prayer and a "cuppa" were well attended Hospitality team organized an afternoon tea in May and the annual Flower Festival in August, the proceeds of which this year went to the work of Open Doors. Grimini8h Taigh Ceilidh again organized ta warm spaces drop in "Failte- Home from Home" Fewer attended these lunches and they were discontinued being replaced with occasional GTC afternoon meetings for Chat & Cuppa. A Prayer and Bible study group met weekly on Thursday mornings. The Congregational Newsletter was published once in 2024 at Christmas. Paper copies were delivered or posted to those who did not use email. We took part in the Blythswood Shoe Box appeal filling 18 boxes which were sent to vulnerable people in Eastern Europe. Safeguarding - to ensure the protection of children and other vulnerable members, all involved in working with them in any way undergo training. A Trustee Safeguarding refresher training was delivered in May. The revised Safeguarding Handbook is available on the Church of Scotland website. Purple Club- The Purple Club meets bi-rnonthly and provides mutual support to ladies who have lost their husbands. Property - CHURCH Due to the extending area of damp on the East Church wall and the ongoing water penetration in the front porch the Church of Scotland Trustees have been contacted to enquire about grant assistance to have the necessary repairs done. The Head of Buildings and Projects is involved but all the attempts to obtain a re￿nt survey have failed. It is hoped that On￿ a Presbytery Buildings Officer is appointed this will be remedied. There are also recent signs of dampness on the north wall of the Church. WIND TURBINE- We maintain a wind turt)ine to provide electricity to hall and background heating in the church. This helps uphold a Net Zero role in reducing the Church's overall greenhouse gas emissions. The wind turbine was out of commission for several months, reportedly due to a lightning strike and it was decided to replace the motor. The previous 2 Feed In Tariff Payments had been £8000 and £6000. We continue to tithe 10°A of the income for gocrfj causes and further 100/0 is set aside for maintenance of the turbine

2. Membership We lost 2 members through death. We have a current membership roll of 57 members, 67 adherents and 4 children associated with the congregation.

3. Baptisms, w•ddlng8 and funerals During 2024 there were no weddings or baptisms. There were 4 funerals. Acting Session ClerK 04 April 2025

Benbecula Church of Scotland, (linked with Carinish} RECEIPTS AND PAYMENTS ACCOUNTS [for the year-ending 31st Dec 20241 Congregation No: 43232 1 We are reglstered as a charity in Scotland - our charity Registration Number is SC 002191 122March 20251 io

Treasurer's Re ort Financial Review for 2024 Our principal source of income continues to be regular giving through monthlylweekly offerings by Standing Order, bank transfer, WFO envelopes, (￿n plate and other donations. The giving is enhan￿d by Gift Aid tax repayment {where individuals have completed a Gift Aid declaration form) and the Gift Aid Small Donations Scheme lop up which is available on individual giving in cash up to £30 or from open plate cash donations. We are grateful for the generous committed giving of our church family and continue to give thanks for God's goodness to us and for His provision. We were pleased to receive refunds from Scottish Water and SSE The tax recovered on Gift Aided donalions in the accounts was for the lasl three months of 2023. The 2024 tax recovered was claimed in January 2025. Another factor to consider when looking at the receipts for the year is that we did not hold a Giving Day in 2024. We cannot ignore the impact that the rising cost of living is having on members of the church family. The wind turbine brought in revenue of £6372.25 in September from the Feed In Tariff. Unfortunately, a refurbishment was required in October and two payments of £8698.75 one in October 2024 and one in January 2025 were made. The second payment on completion of the work. Currently we are in a phase of moving towards being one church, namely Uist and Barra Church of Scotland and in the process of amalgamating the accounts. NOTE.. It has been brought to our attention that the following funds are held on our behalf in Edinburgh.. £26,421 in a Capital Account and £ 1,867 in a revenue account held by the General Truslees We have only been made aware of these funds so they are not included In the accounts li

Independent Examiner's Report to the Trustees of Benbecula Church ()f .4iCOtIAnd I report on thc accounts ol. the ¢hArity for the year ended 31 December ?024 which are sct Oul on pa¥Ls J to 7. Re4pectlve r¢5pon%lbllltles Df t￿St¢t5 #nd exminer 'IhL ¢h￿lty,4 tru.%[L￿ ari TLpon%iblL IOT thL prnyurttiion of the accounts in acconlance with the tern￿ of the Chariiies and Trus￿ Investment (Scotlandl Act 2005 and thc Qhariti¢s Accounts {S¢4)Ilandl Rcgulation5 2006. Th¢ chgrtty IW41¢cs consid¢r that th¢ audit r¢quiremeni of Regulation I I I Idl of the Aca)unLs Regulation4 docs nul dpply. It 15 Tny rL?punsihilily l() cx¥min¢ the &Lounts as rquirt￿ under sectiiin 4411 I Icl (Jl-the Ad w)d tn sts1¢ whethcr particular manm havc ¢om¢ lo my ¥ll(￿lI0n. Bits (Jf Indeptndent examlner's 8talement Ali LXl¢ miiiJlii)11 IS IdrriL'd oul Iii accordJiiii with Regulation I l of the Charities Accounts (Scotlandi Ragulalinn 21kn. An Lxiiininiiiion iniludts a rLviLW ul. IhL aL￿uu￿IIn&l rLioril4 k¥pi by th¥ ch￿tY ttfml IL Lumpurison (?l- th CL()uni.% prLLYIILxi wilh Ih(I%L fL()rd%. li Jl%(i inLludLs L(In%idLrnli(In (11'4my Iinu%uyl Il¥in% i)r di%¥li)%UlL1 in ihL ccouni.s. and seeks Lxpl￿ailonS from Ihe mi%iee4 concernin¥ any %uch ￿lleTs. ThL pnTrLc¢Jur¢% undL"rtak¥n do nol providL all ihL L¥ IdLYILe iliHI wuuld rwuir¢yJ in an dudil. and Ll)llswuLmily I do not exprtt•S Im audit i)pinii)n on thL i¢w' giiven by thL a¢¢ounL%. INdfPI'ndenl I'x•mlner'5 5141i'm¥nl In the ￿Urse nf my cxaminalion, no Imalter come to my ¥nenii()n whiLth YIYLY mr rtwiTrnablc Lau.4L' IL) Ik.IILryL' Ihul In uny th¥ rwuirLYIiL￿I%. 10 aLL￿u￿1]n￿l in aLlurd￿LI. with SLLliuii 441 I Ila) L)r thl 2110$ ALI and RL¥ulyliou 4 of Ihl 21K ALcounL% RL¥uIuiions. und • io prep¥ri &Luun¢s whi¢h ￿lOrd with th¢ 4KLX)uniiny rnXM)rds an(1 ¢y)mply with Rv¥ulalion 9 of IhL 2006 ALcnunis Regulaiinn% have not heen mei, or i whiLh, In iiiy opiniun. allLmtivn %huuld bc drawn irt urdLY tv cnDble a pr()pcr undLY4wndingv of tho aCLxTrunL4 1 hL' r￿h¢d, AddrL%S t)ilt¢ I I Ih MarLh 202.$ 12

Year ended 31 December 2024 Unrs1￿¢t1¥l R￿trI{￿l Fund TruDdJ Total Recei l)onaiions Lw-ic Adi% Ilies for (knuin8 Fund5 Bank & tkiK)sii illi<Y¢si Note 2024 2023 42035 67 42102 66625 42035 67 42102 (th25 of ptuni5e Sale of LSSL%5 240 ?40 ale of ini'isimenis GThnls RtrLYpis from G￿¢TrJ TA￿tt£S (hher Rttthpi$ 4??75 f+7 41_14? 66fy25 C051 of 2eneraling funds Chadtable GiTring Governance costs 51942 210 51942 435%4 210 5?152 5?152 435t14 Exce55 of Re¢¢lpts uvtr PA%'ments ror the )'eAr before transfers -9877 67 -9810 23041 Transfers E%coss of Recelpts over Pavmen15 ror ihe -9877 67 -9810 23041 13

Al l Dec er UnnstrlLtd RE51Aded '¥thdi EodoTrmtfjl und Fund¥ Tolil 20Z4 202.1 BEnk & dw511 baloncva bTou¥ht fuAvd 33716 .1157th Movement in %'eir: kxii55 01'RLr¢ipIs OVLT Pxymcnis fDr the year -9R77 67 Rio 23(Ml Bank & ￿q￿lI bJl3ncc wri¢d forw Girt Aid Rtreivlble Li4 Cost vf wlair yet bjlltyj Th¢ &xi)uni% w￿¢ Bppftivd by ilic Kirk S¢4sion on .' For and on behalf of the Kirk Session and FinanLia] Boaryl e4•lon Clffk Tr￿urer 14

t t the Accounis l. Truslee RemUnert￿n #nd Rdated Path. Trnnsc¢ions During the year there were no trusas expens< 2. Movements Funds Ai 31 Dt¢ 2024 Rvdpts Trxnifu5 2014 Unrestricted funds Fur¥J 221169 3971 51404 Edutstion M1551Ql 6420 505 6925 Twinning F)ric 2581 1846 748 7381¥ Restrlrted funds Gnmish Tw¥h (.￿lidh Baby d Tois 67 i.io 619 619 Endowmeni funds Tot1 f¥nd5 4?14? 41 abric F und.. The trustffs havc sel 4sMle fwids for th¢ mainteD4n(x of the Church property and m•nse 15

Restrirtttl F¥Jds EDdoTfvlfvtht Funds F¥Dds TolAI Totsl 2023 7024 2024 Z024 Z014 3. AnAh'5i5 of Receipts 'FO Sihcmc In<?n Gifl Aidl 1458 190112 1234 8512 695 3918 1458 19082 1734 8579 695 391¥ 637? 764 4?10? 2671 11870 6109 4465 13910 12591 11?5 ¥X4 Gift Aid tkntLIi>TL R(roi'atyJ on Gift Aid Donions ordin￿ ()ffmn8s lo￿ Plat¢ (hh￿ nlYaLn85. tknJon5 ac M15cdIzn￿lls InL¥)rne 67 Fa In TarTiff Shard L'u515 764 67 4. Anah'sis of Pii'ments Costs of generatinR fund5 In¥triimthi l¢ts OffuiJ)¥ ¢nvdoF Charitable artivities 2478J ?4783 2046 20129 Minisicr's upujsts Or¥misi Tr￿ri¢ & m•nitJwKr 1920 1702 2131 2109 394 12271 iofi 841 1168 3768 2217 1168 3768 2217 Hco. light wllt kquipTnthi CollLsvrts for third p￿1 Publithiy & Fut)d R￿sing Priniing. siwionuy posi Turt>int a)sis 4898 4898 1418 9770 874 5194? 1418 9770 X74 $1947 (kher expa 3113 4_3584 * l￿4udts pulpil supply & presby1w dts(s Govern8nre ¢0st5 210 210 Other pvment5 Purrhas< ofa55d5 Pur¢h*e of invtsim<nts 16

t toth 5. ￿linIster'S Siipend All L hurLh of Scotland congregats'ons conribute to the National StsEKI)d Fund which bears th¢ costs of all minisiLYS' Stipcnds and ¢mploy&s conrribubons for naiional insurJn¢e. pension and hou5in8 and loan fund. Ministers, stsp¢n(Ls are paMI in ￿)rd81￿c with the nauonai stst*nd sde. 2024 202.1 6. Collections for Thlrd Parties Life and WoTk Outrcach Twinning Oth¢T AO8 4068 629? 2780 1310 4XY8 12?71 17