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 Tr￿urer..
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 COn￿egation 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 COngr￿at]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 y￿Y 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 1￿C to place on record their grate￿1 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, includ￿8 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 deSI￿ated
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 se￿lOn 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 & de￿911 balarnx$
20.212
4,773
24.985
44.955
L761
1,761
Th¢ ac￿Unts wcre hpproved by the Kirk Scssion and Congreg￿lOn81 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*D￿￿KOnS
The Manse COU￿11 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$ Tn￿t 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. Dottatio￿l 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 B￿d0￿￿￿t
F*nds
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•rlt*bk •¢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 Exp￿ses(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

Nati￿￿1 Stipend Fund
All Church of ScodarEd con8r¢8atioThs contribut¢ to th¢ Nalional sti￿ld Fund thi¢h b¢ars th¢ costs
of all min)steT5' Stwd5 and employerfs ¢ontributs'on$ for national insurance. pension and hou$ing
and loan fimd Minist¢rs' stipeEEds are paid in accordanee with n&tionAI stipend scale, which is
related to years of 5¢rnrc. For tIL¢ yeat under ffview tb¢ mitkunum stipend was £31.642 attd th¢
maximum stspend (in the 5th and subsequent years) £38,884.
2024
Collèttlom for Thlrd P*rtle8
Coll•ct•d
Pald
7 A5￿ts
Heritable pri)perties owned by the Con￿88t10￿ consisting of the Church. Manse and Mission Hau$
Are not recotd¢d in these aecounts.
The Cow¢￿tion also own shAres in the consolidat¢d StI￿nd 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,
HeatIn￿cleanin￿lnsUrancc
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