The Church of Scotland Tarbert, Isle of Harris RECEIPTS AND PAYMENTS ACCOUNTS FOR YEAR TO 31 DECEMBER 2024 Congregation No: 432329 Charity No: SC 004787
Reference and Administralive Inforniy4tion Charity Name., Tarbert Is]e of Harris Parish Church Charity Registration Number. SC 004787 Congregation Reference No.. 432329 Contact Address: Mr Angus Macsween Tarbert Church of Scot]and 6 Urgha Isle of Harris HS3 3BW Office Bearersrrrustees Tru$teu who served at any time durlng the year and up to tbe date of approval of these Aceounts Rev l M MaLDonald Donnie Martin Donald J MacLean ohn Macinnes Campbcll MacRa¢ Kcnnelh M MacLcod Kenneth M8¢Kay COM TTEE OF Roddy M Ferguson Al&8dair MacLeod Aileen Macsween Agnes Morrison EME Calum MacKay Margo MacLeod An8us Macsween Catherine I Morrison Gordon Ness Princlpal Offlce-bearers MinistCT." S¢ssion Clerk: Clerk to the Board: Congregational Trurer.. Rev Ian Murdo MacI>)nald Kenneth M Macl&)d Catherine I Morrison An8us Macsween Independent Examiner Mrs Christine MacAskill Leverhulme Drive Tarb¢rt Isle of Hatris HS3 3DJ Bankery Bank of Scotland, Tarbert. Isle of Harris HS3 3DJ
Trustees, Annuydl Report Year ended 31 December 2024 Structurc, Governance and Mallagcment Governing Document Congregational administration is in terms of the Deed of Constitution (or Deed of Constitution (Unitary Forni). Recruitment And Appolntment of Trustees Kirk Session Members of the Kwk Session hold office as elders of the Church. The elders are chosen from those mem- bers of the Church who have the approprtate gifts and skills. The minister. who is a rnernb of the Kirk Session. is elected by the COnegation and inducted by the Presbytery. Presbytsry The Congregation is now part of Cleir Eilean I The Church of Scotland in the Highlands and Hebrides. Cornrnittee of Management I'he Congregation adopted Ihe new Unitary Constitution in 2015. 'I'he Unitary Constitution: as the name suggests. means that in effect control of all ¢ongreBational affairs, both ternpOr and spiritual. is vested in the Kirk Session. The unitary constitution enables the Kirk Session to delegate cettsin matters to others within the Congregation through a committee of managcmcnt. The COngrat]0n.S Managemcnt Con]- mittee has now been in place for almost ten year5 and continues to play an Invaluable role in our Congre. gation's life and witrJe&8 in the Community. Th¢ Mana8ement Commtttee currently compriscs thrcc sulFcommitte¢s rAam¢ly' Property aDd Malntenance (fornierly known as Fabric Cornmittee) A,C.T.S group (Actively Caring Through Sharing) and Flnance. Th¢ Kirk Session are ¢xtr¢m¢ly gratcful for th¢ support and commitment of the Managernent Committee over this ear. During the yeat the Propety and Mainienance Committee and in particu18r project manager. have had a yY busy time with the refurbishment of the Manse. The contrdct was awarded to Lewis Builders Lirnited. The refurbishment san in December 2024 and is ex- pected to tak¢ veral months lo com l¢t¢. The Kirk S¢ssion wish tA) place on record their dcLy appr¢cia- tion of the invaluable V¥ork of in this regard. At tirnes, this h&s been a complex and di1fi- cult project, and we are trulv gratetul to Gordon for his ongoing help and comrnitment and se¢ing this through to completion. During thc rcfurbishment phasc, the anse family have been accommodated in the Scarisia Manse. The Kirk Session and Management Committee would 1C to place on record their grate1 thanks to the con- gregation of Manish Scarista for the gracious use of their manse during this time. The ACTS 8roup ronts'nu¢3 to PTDvidc an invaluablc contr]bution to the lif¢ of th¢ congregation, in many ways, includ8 organising rotas for and providing after s¢rvic¢ refreshments on Sunday mornings and during Praise nighLs. Cornmunions aTKI Caml services. Provmling and arran8in8 flowe.rs in the chLirch sanctuary, organising and oversceing rotas for the crèche. And organising and deliverin8 8ift bags to the c(wegations at Chn'stmas.
Objectives and Aetivitses The Church of Scotland is Trinitarian in do¢trin¢, Refornied in tradition and Presbyterian in polity. It ex- ists to glorify God and work for the advancement of Christ's Kingdom worldwide. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every p8r- ish of Scotland through a territorial ministy. It co-operales with other Churches in various ecumenical bodies in Scotland and beyond. Union Ivith Manish Scarista It ss ¢nvisagcd that the congr¢gations of Manish S¢arista and Tarbert will unite on 5th July 2025, to create an entirely new Congregation which will be cajled Isle of Harris Church of Scotland. As such much of the previous year has been taken up with the Complex negotiations involving the two Kirk Sessions. two Financial courts, as well as Presbytery, the General Trustees and Legal Department ofthe Church of Scotland. Activities Services Continue to be mostly hybrid in nature. with currently a combination of in-person and online worship. Wc continue to offer livc-streaming of all services through the Zoom video conferenctng plat- forni and the Con8reBation's own YouTube channel. English services are held every Sunday morning. The IT system in the main church sanctuary has had a slight upgrade, to facilitate more streamlined live- streaming and better sound and picture quality. The IT system in the church hall has had a substantial upgrade, which now allows us to offer Iiv¢¥stream. ing from the church hall for all Sunday evening services. as well as the prayer meeting. Gaelic services are currently held every fortnight in the church hall. The services are of a hybrid natu, meeting in person in the hall and online via Zoom and YouTube. W¢ are fortunate to still havc two Gaelic-spcaking preachers, who take th¢ Ga¢1 1¢ s¢rvices betw¢en them, we are also blessed to have on most occasion5 more than on¢ Gaelic precentor leading the praise. The numbers attending Gaelic worship continue to be remarkably healthy. with up to 30 persons attending the service in-person and 8 further dozen or so joinin8 online. The midweek prayer meeting on Wednesday continues to be a source of blessing and ¢ncouragement. The meeting is hybrid and is offered in person in the church hall and to those joining via zoom. We have been blessed by the numbers Joinin8 us for this midweek meeting, with over foty persons regularly Join- ing for what is now r¢garded as a Harris-wide prayer meeting, The Sunday School continues to meet during the school t¢rn]. In the past year. the Sunday school has been using "GO TEACH. materials and learning modern praise. The Sunday school is also Joined by oth¢r pupils livin8 at a distanc¢ from Tarbert on a separate Zoom channel during the class. The Sunday school spent some time tnaking handmade Christmas cards for every home in the congregation. They also helped deliver their lovingly made Christmas cards and gift bags in association with the ACTS Group. The website continues to be active. and our Facebook feed hwJs.'/IMvw.facebook.comtrarbertChurch conlinues to provide a useful range of congregational inforn]ation. Our YouTube channel has seen stcady growth over thc pr¢vious ycar. As well as th¢ Liv¢-strcaming of the Sunday service, the recordings ofour morning Services are watched on average 100 times each. Additionally, a selection of the back catalogue recordings of the lecture held at our midweek prayer meeting has been uploaded &s short Podcasts to the YouTube Channel.
Achlevemeots and Performance Over the year. an average of 80-1 (X) regularty attended morning worship in English in person and through live-streaming scrvices. However, it has been noticeable that the numbers attending in-person services have incre&sed in the past year, with up to 60 attending the morning service in person. In addition, the live-streaming of services has shown consistent growth in online Yiews in the p&8t year, with an averdg¢ of130 separate views of each service, in the w¢ek following the bmadcast. Bctwcen 3545 persons continuc to attend weekly online prdyeT meetings each Wednesday. The Prayer meetings are now run as hybrid meetings and are led by a rota of six from the two Harris Congregations. Gaelic services are still held on a fortnightly basis as hybrid meetings from the Macrae Centre. Gaelic services currently average about 30 persons in-person with a furthcr 14 joining via Zoom. All familiesl households in the Congregation werc given Chn'stmas gift bags and cards specially pre- pared. or8aniscd and delivered by the Sunday school and the A.C,T.S group. The Sunday school meets ch week, during the mornjng service. In addition, family services w¢w held at June (end of tenn), Harvest and Christrnas, with young people leading readings. The Christnias carol servirx was well attended, with over 80 persons in attendance and several members of the Congregation taking part in the service. Flnaneial Review The conwgation's principal source of income remains the Weekly Free Offtrin8 env¢lopes supple- mented by the open plat¢ collections. The Income and Expenditure figures of £72,323 and £92,293 respectively show a deficit of £19,970 for the year. This deficit is mainly due to the expenditure on the Manse refurbishment. Our combined Weekly Free Offering (Sunday Collections) in 2024 of £51,770 appears slightly lower than the 2023 figure of £52,4 K7 but this is due to th¢ December offering not being banked until January 2025 and so will appear in next year's accounts. The open plate offerings of £5,874 is similar to the 2023 figure of £5,955. We aTe a150 grateful to all those who continue to make their offerin8 through bank standing orders. The tax recovered frorn Gift Aid donations was £8.712 (for 2023 donations) compared to £7,340 for 2022, and we expect to recover approx. £8,IX)O from this year's donations. The Ministries and Mission (Givin8 to Grow) contribution for 2025 will be £38,736, a significant in- crease of nearly £3.(XK) over the 2024 contribution of £35,744. With funds of £24,985 held along with an anticipated Gift Aid t&¥ figure of approximately £8.000 and reimbursementlgrant for manse refurbishment costs, the Congregation remains in a position to med its financial obligations. Reserves Policy It is the Trustees, policy to hold reserves of approximately six months expenditure including deSIated funds. With funds held of £24,985 along with the anticipated £8,0(X) Gift Aid tax recovery &s well as the funds held on the congregation's behalf by Church of Scotland Gen¢ra] TnLStees and with an estimat ordinary annual expenditure of £80.(KX) the Trustees remain within their policy.
St¥dtem¢nt of Trustees. Responsibilitie8 The members of the 'rk selOn I Committee of Management must prepare financial statements which gkve sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session / Commitk¢ of Management are responsible for keeping proper ac- counting records which, on request, must reflect the fmancial position of the Church at that time. This must be done to ensur¢ that the fllwjcial statements comply with the Charities and Trustee Investment (Scodand) Act 2(X)5, the Charities Accounts (Scotland) Regulations 2(X)6 and the Regulations Anent Congreg&tional Finance p[oVed by the General Assembly of the Church of Swtland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonabl¢ steps for th¢ preven- tion an(Vor detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf. rfa//i Kenneth M Ma¢Leod, Session Clerk Date..
Tarbert Isle of Harris Parish Churth SC 004787 Iudependent Examiner's Report to the Trustee$ of Tarbert Isle of Harris Parish Church I report on the accounts of the charity for the year end 31 December 2024 which are set out on pages 8 to 13. Respective responsibilities of trustees and arnin¢[ The charity's trustees are responsible for the Preparation of the aeeounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regula- tions 2006. The charity trustees consider that the audit requirement of Regulation 10( I ) (d) of the Accounts Regula- tion% does not apply. It is my responsibility to examin¢ the accounts as required under section 44(1) (¢) of the Act and to $te whether particular matters have come to my attention. Basis of independent examiner's Statement My examination is carried out m accordance with Regulation I l of the Charyties Accounts (Scotland) Regulations 21])6. An examination includes a review of the accounting records kept by the charity and a comparison of the account5 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the tnjstees concerning any such mat- ters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's gt#temeDt In the course of my examination. no matter has come to my attention. which gives me reasonable cause to believe that in any material respect the requirements.. to keep accountin8 records in accordance with Section 44(1) (a) of the 2005 Act and Rcgulation 4 of the 2006 Accounts Regulations, and to prepar¢ accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. or to which, in my opinion, artention should be drawn in order to enable a proper understandin8 of the ac- counts to be reached. Name.. Christine MacAskill Address.. Leverhulme Road, Tarbert, Isle of Harris HS3 3DJ ao
Church of I nd T rbert 2024 Ac and Pa ments A Year ended 31 Deeember 2024 nts UDre8trfeled Restricted Endowment Funds Fundj Funds 2024 2024 21)24 Total 2024 Tolal 2023 Nrfjtt I)onations Legacies Activittes for Genetating Funds Bank & Deposit Interest Investment Income Rentsl of Premises Sale of Assets Sale of Inveslments Grants Receipts from General Trustees (hh¢r Receipts 63,044 7,585 70,629 80,320 37 37 li 1,557 64,738 1.657 72,323 1,682 82,013 7,585 Pa D)ent# Cosls of generating funds Charitable activities Governance oosts Other payn)ents.Sunday School 535 67,999 535 308 83,596 23,759 91,758 otsl Px meD 68,534 23,759 92,293 83.905 Exca$ of Paymentj over Receipts for the yeAr before transfers -3,796 .16.174 .19,970 -1,892 Trgn8fers Eic¢ss of Payments over Reeeiptx for the year -37% -16174 -19970
Churc Aeeo nt f Bal l Dece Unre¥trkted Restrlcted Fun Funds 2024 Total 2024 Totsl 2023 nk& Bank & deposit bal&nc¢s brought forward 20,947 44,955 46,847 nt Excess lieceipts over Payments fory -3,796 -16,174 .19,970 -1,892 Bank & de911 balarnx$ 20.212 4,773 24.985 44.955 L761 1,761 Th¢ acUnts wcre hpproved by the Kirk Scssion and CongreglOn81 Board on.... For and on behalf of th¢ Kirk Session a[ Finanoial Board SesBlon Clerk Tr¢•wrer
Notes to tht Aeeounts i. Trustee RemuDeratÉon and Rdated Party Tr*DKOnS The Manse COU11 Tax charge of £2,363.71 was paid out of chuTch restricted fund5 L Movements in Funds AtlJa 2024 At31 De 2024 Reeelplj Payments Trnmsfen Unrejtrlcted funds Investor$ Tnt Depo51t Fund Do3ignatd MissionAry Fund General Pund 3,181 20,827 1,657 63,081 4,B38 15.374 68,534 Rejtrl¢t fund5 20,947 7,585 23,759 4,773 Endowm•nt futtdl 23 93 Fund3 The trustee5 hav¢ agr¢¢d that th¢ offerin85 at the weekly prayer mertin83 ar¢ plwcd iti thts a¢¢ount armj distn'buled to oth¢r Christian organisations on an a[Ual basis. For It]fonu8tion on the Individual accounts pl¢as¢ s¢¢ d¢tads on n¢xt pag¢
Unrejtrlcted Restrlcted Endowmen¢ Fundi Fullds Funds 21124 21124 21ll4 Total 2024 Tot*1 2023 3. Analysis of DonatlOD8 wTrt) Scheme (non ft Atd) WFO Gth 'd Donation5 Gift Aid Tax Recovered Ordinary Offerings (Open Plthe) (hher Offerings. Dottatiol etc Weddmgs. Funeral Don&tM)n5 Sunday School Investm¢nts Bank Interest Con8regational Ctrganisations Cr)S Fabri¢ Gront Sundn'es Life and Work 24.336 23,954 8,712 5.874 24,336 27.434 8,712 5,874 1.785 2.010 310 37 22.706 29,711 7,340 5.955 1.983 3C#) 2.010 310 235 37 li 1.657 1.657 3.772 10,0 168 0 72 li
Unrellrictd Rejtrictd Bd0t Fnds Funds Vomds 2024 21U4 2024 Tot81 2ifA4 Total 21ll3 4. Anatysl8 of Paymen18 Costs of 8enerati•g lld$ Offering velope$ TOTAL A 535 $35 535 53S Ch•rltbk •¢tfvili¢# Ministries & Mission allo¢8tion Minist¢rs Expenses Presbfft dues india Village Ministries Pulpit Supply Fabn'c Repairs and Ma]nt¢Iw¢ Coun¢il Tax Heatsng & Lightsng T¢lephone & Brothd Cl¢aning Inswance Water Charges Commumon Exp¢nses Sunday School l¥intin& Stationery & Postage Mis¢ Exp ID¢fib ¢05ts.B88 Tags) Other Expses(ACtS Group ) Donation8 incl Missionary Fund Zoom Exp. (Li¢en¢¢ Subscripts'on) Lif¢ and Work Fwe Safety Service U5ic Li¢¢n Manse RefiJTbishm¢nt PTQJWt TOI'AL B 35,744 1.758 754 240 35,744 1.758 754 240 35,724 2.169 240 243 243 10,083 2,364 7,192 319 14.763 1310 12,772 1531 1262 3.078 251 10.083 2,364 7,192 2,646 2.227 3,368 257 1.457 807 309 2,227 3,36È 257 1,457 L282 550 798 363 363 500 2.860 144 294 2Cxl 219 294 219 294 113 113 820 820 750 9.3CQ 67 10,000 19,300 0 917S8 T(yfAL A + B 23,7S9 92393 Governv4n¢e costs Otb¢r payments 12
Nati1 Stipend Fund All Church of ScodarEd con8r¢8atioThs contribut¢ to th¢ Nalional stild Fund thi¢h b¢ars th¢ costs of all min)steT5' Stwd5 and employerfs ¢ontributs'on$ for national insurance. pension and hou$ing and loan fimd Minist¢rs' stipeEEds are paid in accordanee with n&tionAI stipend scale, which is related to years of 5¢rnrc. For tIL¢ yeat under ffview tb¢ mitkunum stipend was £31.642 attd th¢ maximum stspend (in the 5th and subsequent years) £38,884. 2024 Collèttlom for Thlrd P*rtle8 Coll•ct•d Pald 7 A5ts Heritable pri)perties owned by the Con88t10 consisting of the Church. Manse and Mission Hau$ Are not recotd¢d in these aecounts. The Cow¢tion also own shAres in the consolidat¢d StInd fund h¢ld in Edinbwgh Income from thi& fi]nd £l¢a17 2024 (£1609 in 2023) i$ retainod in Edmburgh but 19 Utilised to reduce tho on8r¢gati¢)n'¥ ¢ontribution to th¢ Mini3tri¢$ & Mission Allo¢a¢TQn. A¢couDtIRg Poll¢ieJ Thcs¢ a¢counts have been prepared on 8 ¢&sh b&si$ (in¢om¢ actually received and ¢xpenses a¢1]Y paid durEllg the fu]ancd year) APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION B Y THE CHURCH OF SCOTIAND GENEIL4L TRusfEES 2024 21n3 SO Consolidated Fabric Fund Revenue 19.886 56 Con$oltdat¢d Fabric Fund Capityi(Individ¥4lly ilLve8ted) 50,081 85 Temporary Fund Net Pro¢1$ of S&leJ 127.678 MArkth Vdue of Investmenis 3l Dexember 7,036 10,833 46,990 127.719 8A57 13
Church of Scotland. Tarb¢rt 2024 Accounts TArbert Isle of Harrls Parish Church Financial Budget for 2025 XNCOME BUDGET ACTUAL 2024 Church Doof Gift Aid T Congregthonal Organisation Bank Interest Wedding & Funerals Sundn'es & Other Donations 60,000 8,000 2,000 37 1,000 5.000 76,037 57.644 8.712 1.967 37 2,010 1.953 72J23 EXPENDITURE Minislries & Mission Allocati Presbytery Dues Fabric Repairs & Maintenanc, HeatIncleaninlnsUrancc Communion Expenses Congregational Organisation Donations (incl Missionary Fi Sundry Expenses 38.736 3,000 10,000 15,000 1.500 600 4.000 9.000 81W6 35.744 754 10,083 12.787 1,457 200 10,626 72h58 Projeeled Surpluj (Deficit) -s799 .135