REGisfERED CHARITY NUMBEIL. SC006563 Reprt of the Trustee5 *md Unaudited Fina71 St•teThKnts fgr the Y¢4r Ewl¢d 31 DeeembeT 2024 f4)r BARVAS CHURCH OF SCOTLAND mar Judd Lid Charterrd Accounlanl$ 26 Lewi5 Strect Siomow4y Isle of Lewis HSI 2JF
BARVAS CHURCH OF SCOTLAND CoJleAts •f tht FSDaKhl stlents ror ibt Year Ended 31 Dteember 2024 Pxge Report •fthe Trnstees lodepeAdent Examinrfs Rewrt Receipts Trd P•ymeNts A¢¢o••l Stmt•meDt ofBthnees Notes to the F1•an¢1 SA*t¢ments
BARVAS CHURCH OF SCOTL4ND Rep)Yt •f the Trustees for the Yur E1¢ 31 Decemb 2•24 The injstees present their reprt with ihe finantial ststrmtnrs of the chariry for the year ended 31 December 2024. Thc trustees hove athpted the provisions of Accountin8 and Reponing by Charities.. Staiemeni of Recommended Praciicc applicable to eharities preparing iheir accounts in accordan¢e with ihe Financial Reporting StarLdard applicable in the UK and Republic of IrelatKI (FRS 102) leffe¢tive l J3rtU4ry 2019). ORIECTIVES AND ACTivrriES Objettives and aims The Church of Scotland is Trinjtsrian bn doclrine, Reformed in trLtiOn and Pre5by(erian in wlity. It exists to glorify God and to work for Ihe thancenxni of Chris1¥ Kin8&)m thTougl¥)ut the world. As a naiional Church, it acknowledges a disrincuve call and duty to bling the ordinancEb of teli8iUrt to the peopk in every p¥rish of Scoiland through a rrit(xial ministy. It co-ope& with other Churches sn V8fithLS ecumenical kndies in Scoil8nd and beyond. Morning And evening worship is held every Lord% Day, a5 well as a wcckly Jneeting for bible swdy and prayer every Wednesday evening. The sUY SclKM)l Bible Class meets every Sunday during mornin8 worship. Our ain arc to slyk to read the Gospel fillth¢T into thc cotnmunity by provn8 sourCeS that place the Church 4$ one of ihe major venues in The communiiy whcre nol only memb¢rs arml adhercnts. but olso tn.ends Bnd strangers ¢8n come artd g4ih¢r at thc various servicu and functions and feel il a worthwhile expcnertc. We also hope TO provide saf¢ piarc for childten to gather in an environment that is bwh plcasant. wclcoming and educatio1 which Prov¢$ spiritual and Kra1 &uidan¢¢. W¢ want to see ihe people of God grow in faiih usin8 the glfis that God hos given to us in prac(i¢al ways. Our hall will proYid¢ us with wtMTrrlunitie5 to sharc and to s(ve. io befriend and belong, so th4t we c4n cgrry oui a range on ministries lo the congregalirn and widcr c(xnrnunity. ACHIEVEMENT AND PERFORMANCE CharitAble ¢¢lvltles F5ve Yea $in¢e the Covid Pandemic begjn. and now since its demisc, many asKds of congregalional lif¢ arc rapidly retuming and improvin8.Mi&week prayer meeting is well attcndcd knth via Zoom and personal ati¢ndancc.Sund4y services are well attended and especially morning servic¢.The Sutmlay SchoDI and Bible Class ha5 llY rccovcrcd 10 above numbers seen fOre Covid.Sunday SCI1 address is taken by LLKUM or visitill8 preacheT.The eldcrly and sick aJE visid re8ularly within ihe community and at the ILal hospital.S1nS and sumn>e¥ furday¥ bar¢5 and gatherings are envisa8ed for ihe ¢hilthetLThe con8regation continue to suppKirt ihe Thurch of Se¢Jil8nd both spirilually and financially as well as n]akin8 iknations w a considerable nurnber of Missionary Organisations EK)th N8lityially and Internationally. FIIYANCIAL REVIEW Reserves polky It is the Trustees, policy Ik1 Tr¢S of approximatety six cxpendilure. At the end of the yeai the ChUh held t(ytal caslj of£64.545 of which £49.925 led io the Unrestricted General Fut. FinaDeial review The principal source of income is the Weekly Freewill Offering Gift Aid sclme which this year has in¢rused by £1.764 {5.73•/ts more than rhe 2023 figu). WFO (non Gift Aid) donations deereased this year by £1,837 {6.30/¢ less than thc 2023 fisurc). Gross InMe received has decreased by £2.316 (3.1 in the year. During thc ycar thc chari(y rt¢¢ived £8.618 from HMRC for Gift Aid of whh¢h £ 1.326 lated w donaiion$ to Ihe Rcricted Fabric FutKI. STRucfuRE, GOVERNANCE AIYD MANAGEMEIYT GoverNiThg dorumenl Th¢ chh is administered in accordance wilh the of the Cornw United free tked of Constitution. Retruhmettt #nd ppolntment of Aew trnittts Membets of the Kiik Sessiort and DeaC{H Cojn are the charity tne¢s. The Kirk Session members aud Deacons Court ale Lhe elders and deaeort8 of Ihe Church and are chosen from ihose male member5 of the thurch who ar¢ congideied to have the appropria* gifts and skills. The minister, who is a fWDber of the Kirk Sessioty is elected by thc congre[lon and indueted by Ptesbytery. Pase I
BARVAS CHURCH OF SCOTIAND Report ofthe Trnstees fw tbe Yr Ended 31 D¢ttnth¢r 2024 STRucfuRE, GOVERNANCE AND MANAGEMENT Orgauisational structwre The KiTk Session and Deac( Coun is chaired by the mini&er rneers frequenily thToughoui the year and is responsible for th¢ mana8errKnt of 411 mailers within the thurch. Chllrth bulldlttgi The church buildin& hall and manse are held by the GeAernl Tte¢S of the llre of Scotlaftd and are m8na8ed and maintained by the Kirk SL<siotL The ehariry h&g the tight to twy and llge these buildirt8s for the fvrtherance of its staled charitable obj&tlY4 with no eonsikntith payable in relauon thi REFERENCE AI¥D ADMINISTRATIVE DETAIIS Reglstered CkArlty vmber SC(()6563 Prln¢ipal dre l O Heatherhill Bajvas Jsle of Lewis Western Isle8 HS2 (QS Triistees Elder Tr¢asur¢r & Eld Elder Elder Elder El(kr Minister {resigtted 26.524) El&r & Session aerk Elthr & Clerk io D¢a¢ons Coun Dea (Irsisl 31.12.24) Deacon & Rclicf ChuTEh oifscrr Do¢c D¢1 & Church OITicer (apWI¢d 23.2.25) Assiant Tre&wrer ]kacon (appointai 23.2.25) Independent F.xaminer Martrt Judd Gordffi Ltd Charted A¢courf8rtts 26 Lcwis Sireel Stomoway Isle of Lewis HSI 2JF Congregatknn reference Durnber 442339 Bnkers Bank of Scotland 47 Cromwell Street Stornoway Isl¢ of Ltwis HS12DE
BARVAS CHURCH OF SCOTLAND Report of the Truste f•r tht Year Ended 31 Detember 21124 srA'fLMENT OTr- TRUSTELS, RESPONSIBlI.tTIFS The trustees are responsibl¢ for preparing the ReFKJrt of the TnLStees and ihe financial siatements in accordance wii applic8bl¢ and Uniied Kingdorn Accounling StaTKlar(L% (United Kingthm Generally Accepted Accountthg Practice). The law applicabic to dritieS in Scotland. the Chan"ties atsl Trustee Investmeni (Scotlandl Act 2(5. Charitie5 Accounts (Scotland) Regulations 2(M)6 (&s amewKled) and provisions of the charity's eonstithtion, requires the rrnstees io prepare financial statements for each financial year which give a true and fair view of the stste of affairs of the charity and of the incoming r¢sour5 and pppliration of r¢source& iluding th¢ in¢om¢ and eXndi1Ure. of the charity ts Ihai period. In prew4rin8 thos¢ fan(la1 thc tru#¢¢S 4r¢ r¢quiffd sclect suitable accounlin8 policies and then apply them consi*1. observe the nythods atMI principles in Charity SORP; make JdgementS and estimates thal are reasonable 8nd leI. prepxr¥ the findncial atementS Uli the BoiTr8 concem b"S Uttle li is inappropriaie PTesume ihai ihe chariry will contini]e in busin. The trustees are responsjble for keepin8 Ptoper accoiintin8 records which disclose with rvdson&ble accuracy at any time the flnancial rA)sition of the charity arml 10 enabk them io eThsure that the fllthncial statemenis comply with the Chorities aThd fnLStee Investment {Scotlandl Act 21KJ5. the Charities Accounts (Scodand} Rcgulaiions 20{ {as amended) and the provisions of the charity's CO1(u110n. TY also restM)A%ible for safeguatding Ihe assets of the chariry and hence for raking Icasonablt step5 for the prevention and detrtihon ol And othet irrcgulartiies. Appvo'ce bv ordtr trf rhe trL'YYg-77 lfj Yarch 2025 and sId on its beha]lty' Pagc 3
Independent EumS•er's Report tts the TTh5tee5 of Barvas Church of Scotld I report on the accounts for ihe year end1 31 De¢¢th 2024 set out (x) poges fiY¢ w el¢v¢n. Respecth'e respoasibllitles •( trus¢tts and examiner The charity's trusrees are responsible lor the prepardtion of the acwjnts in aw)rdanc¢ with the ierms of the awities and TNstee Illvestsnelli (Scotland) Ad 2(K15 and the ChaTitK6 Accounts (Swtland) R¢gulatiQn5 2006 {a5 atncndcdl. The charity's trjsttts consider thai the audit requirement of Regulation 10(IXa) ro (c> of the Acwunts Regulations does nol apply. It is my responsibility to exgmine the accoltS required under StiOn 44(1 Xc) of the Act 8ThJ to slote whether particularmal havc come 10 my attenti. Basis of the independent ex17.% rwl My ¢xamination was carried out in accordance with Regulation I l of the awities Accounts (Scotland) Regulations 2)6. An ¢Aamination Ild¢S o t¢vi¢w of the ¢01lIng T¢¢d5 kept by the charity al a COTtJparison of the accounts pr¢%nted with th0 record& li also includes co]derati of any unu1 irems or dixlosure5 in th¢ a¢¢ounts, and seeking ¢xplanations from y(M a5 trustees concernin8 any ch mtus. The pKJccdures unthffaken Ikb not provide all the evidenc¢ that would be required in an audi( ard cothsequenily I do express an audii opinion on the view given by the accoun Independent examlmer's Jtalewbemt In Connecti with my examinaticrfL no maltcr has Com¢ to my att¢ntion . (l) wbKh gives reasonable cause io believe I1 in any nuterial re5pecL the TeWireM& to keep acc(WLling records in accordance with Section 44(IKa) of the 25 Act and Regulation 4 of ihe 2006 Accounls R£8ulation4 and to prepare aCcntS whhch aeeord with the couffling remds and th comply with Regulaiion 8 of the 2( Accoun Regulwiiyjs have not been met; or (2) to whhch. in my swinion. atteMioA thould be a>wn in order to enable a pyoper undeNaThlill8 of the aCcnIS to be reached. Chartered Accountants 26 LEwis Street Stornoway Isle of Lewis HSI 2JF 19 m?h 2025 8e4
BARVAS CHVRCH OF SCOTIAND Receip¢5 and P¥yInts AecouA¢ for Ihe Yur Eed 31 [kMber 24 31.12.24 Total 31.12.23 Total unrestr1cd fun& Rellricied funds RECEIPTS DooAtIons And legatles Weekly Frcewill oiferings ift Aid thjnalions Open plat¢ offerin85 L¢gies Sunday S¢hool donations Special collections Sundry income Tax recovered on Gifi Aid 23,849 26,939 3.376 663 3.279 5.567 27.128 315(hS 3.376 663 28.966 30.742 4,112 270 50 2,010 611 7.292 8,618 62.119 10.172 Tot•1 Incornlng re50Urtes 62.119 10,172 72.291 74,607 PAYMENTS R4ising don8tlOlll SDd leyties offing envelOS 454 454 432 Ch•ritAble £tivities Giving to Grow allocatLI)n Presbyry du¢9 Communion & Public Worship Locum Minister & Manse expenses Oiher staffing costs Council and water rat¢s Heat and lighi In5hJrance Printin& EM)Stagc & stationery Fabric repair aTKI maintcnan¢e Oiher costs Prayer Conference Gifis and Presenlations Grants to institutJDn5 33.758 765 3.891 9.721 3.628 350 33.758 765 3.891 9.721 3.628 350 1.887 4.127 37.827 4,398 2,024 350 2,464 3,057 1.807 1.869 12.075 515 ,317 1.887 4.127 686 5,189 560 420 5(rf) 4.769 1.600 1,844 3.100 63261 6.656 69.917 70.803 Support costs FlAnee Aecountaney fee 648 636 Total resources expended 64.363 6.656 71.019 71.871 Net Income 2.244) 3.516 2.736 The ft¢$ fomi part of ihese finclaI statements Page 5
BARVAS CHURCH OF SCOTLAIYD StateK•t of Bl#D¢es 31 DKeAbber 2024 31.12.24 Toial 31.12.23 To1 funds Unrestylcd Restricted fund5 CASH AT BANK AND IN HAND Openiiig balance Surylus l (DefLClt) for year 54,027 2244) 9,246 3,516 63.273 1.272 60.537 2.736 Closlng balle$ OTHER ASSETS Fsiimated Gitt Aid due 7.500 1,31M) 8,800 7.2 Thc f3111 5tal¢wKn15 approv by tIK Boa of Tw$lKs autlwiscd foT i55Ue on 19 ma 2025 and wer¢ signd on it$ hairby. Tb¢ not forjn of thes¢ financial *atements Page 6
BARVA5 CHURCH OF SCOTLAND N•lu to the StteTheDts ror tht Var Etsded 31 Iktemhber 2024 ACCOUNTING POLICILS Bsls Ofpreplrl the fittxnel ststements The finan¢iil Maments have been prepared under the his¢oTical t)st tonveAtiort. an in accordance with the Charities Accounts {ScoilandJ Regulaiions 2006. The accounts ar¢ prepared on a Reipts and PaJ7nents basi Taxatl•n The charlty is ex¢nw¢ from on its tharitsbl¢ adivities. Fut5 are ¢lassifi¢d ¢ither restricted furth or unreslricted fund& defined as follow& - Unrestricied funds are eX[Kble ai thc discreii)n of the trustees in furtherance of th objects of the charity. - If parts of the unrestricted funds are catmarked at the disc10 of the uwtres for a particular PUTrK)s¢, th¢y dLsign8tcd as a scparnte fund. This design81ion has an adminimrative pryK only and does ty)t l¢gally strbcl the trustecs. discrctlon to apply the fund. - RestrtryI fvnds gre funds subiEct to sLfiC Tcquiremthts as to their use which may be dlared by the th)nor or with their &uthority or created through kgal procEsTc5. Iwjt slill within the wider objects ofthe charity. TRUSTEES, REMUNERATION AND BEIYEFITS DuTiThg the yeat rtteived renkwTation of £350 in his capacity a5 Relief Church Officer. DuTin8 tILe yvdl REV Wolf5 rctlLLlI'1.. and his wife received gifts and prtsentalions totalling £l.EIN). on the occasion Df Trnstees, exptnses There were no tNsttts' eX¢S paid for the year ended 31 December2024 ncr for th¢ y¢ar cndcd 31 Decembrr 2023. MINISTER'S srtPEND All Church of Scolla] CUnBre¥ations contr1 ule io Ihe N81ional Siipend Fund which bedr& ihe Cos of all inistery. stin<' and empluyrrf5 conlril)ulK)ns for naiional insurancq pslon and housin¥ and lokn fund. MLlllStrrs' slipeIs are paid in accordance with ihe national siipend scale. which i relaied years of seTrice. For Ihe year under revtrew the Minimu Siipend was £31,642 (2023 - £30,13S) ihe maximum uipend {in the 5th and s)Sequent years) £38,884 (2023- £37,032). Page 7 continued.-
BARVAS CHURCH OF SCOTLAND Nqles to the Fijal*l St•tements- for the YuT Euded 31 D¢c¢ukn 2024 MOVEMLNT IN FUNDS N¢t movunenl in fvnds At 31.1224 At 1.1.24 U#rtstrltttd ldS Urtrestricted General Fund Sunday School Reality Youth Felkiwship FuTBIble Cl9&% 52.169 806 (2.244) 49,925 806 54,027 (2244) 51,783 R¢¥tri¢t¢d futtds Fabric Fund 9,246 3.510 12.762 TOTAL FUNDS 63 .272 Nei movaneni in fun4 included in the above Bre as follows: Incoming Resourc Movement in funds Unrestricted funds Unrestricted GeneTri FUT 61119 104.3631 (2,244) Restrl<ted tuThds Fabric Fd 10.172 16.656) 3,S16 TOTAI. FUNIXS 72.291 71019) 1.272 Purpose of $p¢tifi¢ fuAdi- Unft7trict¢d designated fimd5: - Sunday School Fund.. fvnd5 h¢ld by and administered by ihi5 congregational organisation. - R¢&lity Youth FcllovAiip Fulld.. fidS he]d by and &Iminis1 by this congreglOn81 organisation. Resiricted fimds: . Fabric Fund. Tr TnetS have srf aside fund5 for the nmintenance of the thurch proF¢ty. Page 8