REGisfERED CHARITY NUMBEIL. SC006563 Reprt of the Trustee5 *md Unaudited Fina￿7￿1 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 st*l￿ents 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 E￿1¢￿ 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 tr￿LtiOn 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-op￿e& 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 sU￿Y 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 prov￿￿n8 ￿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 educatio￿1 which Prov￿¢$ spiritual and ￿K￿ra1 &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￿ $in¢e the Covid Pandemic begjn. and now since its demisc, many asK*ds of congregalional lif¢ arc rapidly retuming and improvin8.Mi&week prayer meeting is well attcndcd knth via Zoom and personal ati¢ndancc.Sund4y services are well attended and especially morning servic¢.The Sutmlay SchoDI and Bible Class ha5 ￿llY rccovcrcd 10 above numbers seen ￿fOre Covid.Sunday SCI￿1 address is taken by LLKUM or visitill8 preacheT.The eldcrly and sick aJE visi*d re8ularly within ihe community and at the IL￿al hospital.S￿1nS and sumn>e¥ furday¥ bar￿¢￿5 and gatherings are envisa8ed for ihe ¢hilthetLThe con8regation continue to suppKirt ihe Thurch of Se¢Jil8nd both spirilually and financially as well as n]akin8 iknations w a considerable nurnber of Missionary Organisations EK)th N8lityially and Internationally. FIIYANCIAL REVIEW Reserves polky It is the Trustees, policy ￿ I￿k1 T￿r￿¢S of approximatety six cxpendilure. At the end of the yeai the ChU￿h held t(ytal caslj of£64.545 of which £49.925 ￿l￿ed io the Unrestricted General Fut￿. FinaDeial review The principal source of income is the Weekly Freewill Offering Gift Aid scl*me which this year has in¢rused by £1.764 {5.73•/ts more than rhe 2023 figu￿). WFO (non Gift Aid) donations deereased this year by £1,837 {6.30/¢ less than thc 2023 fisurc). Gross In￿Me received has decreased by £2.316 (3.1 in the year. During thc ycar thc chari(y rt¢¢ived £8.618 from HMRC for Gift Aid of whh¢h £ 1.326 ￿lated w donaiion$ to Ihe Rc*ricted Fabric FutKI. STRucfuRE, GOVERNANCE AIYD MANAGEMEIYT GoverNiThg dorumenl Th¢ ch￿￿h 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 tn￿e¢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 Y￿r 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 T￿￿te¢S of the ￿llre￿ of Scotlaftd and are m8na8ed and maintained by the Kirk SL of the Acwunts Regulations does nol apply. It is my responsibility to exgmine the acco￿ltS ￿ required under S￿tiOn 44(1 Xc) of the Act 8ThJ to slote whether particularmal￿￿ havc come 10 my attenti￿. Basis of the independent ex1￿7￿￿.% rwl My ¢xamination was carried out in accordance with Regulation I l of the awities Accounts (Scotland) Regulations 2￿)6. An ¢Aamination I￿l￿d¢S o t¢vi¢w of the ￿¢01￿lIng T¢¢￿d5 kept by the charity al￿ a COTtJparison of the accounts pr¢%nted with th0￿ record& li also includes co￿]derati￿ of any unu￿1 irems or dixlosure5 in th¢ a¢¢ounts, and seeking ¢xplanations from y(M a5 trustees concernin8 any ￿ch m*tus. 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 2￿5 Act and Regulation 4 of ihe 2006 Accounls R£8ulation4 and to prepare aCc￿ntS 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 aCc￿nIS 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¥yIn￿ts AecouA¢ for Ihe Yur E￿ed 31 [k￿Mber ￿24 31.12.24 Total 31.12.23 Total unrestr1c￿d fun& Rellricied funds RECEIPTS DooAtIons And legatles Weekly Frcewill oiferings ift Aid thjnalions Open plat¢ offerin85 L¢g*ies 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 off￿ing envelO￿S 454 454 432 Ch•ritAble *£tivities Giving to Grow allocatLI)n Presby*ry 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 Fl*Anee 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 fin￿claI statements Page 5 BARVAS CHURCH OF SCOTLAIYD State*K•t of B*l#D¢es 31 DKeAbber 2024 31.12.24 Toial 31.12.23 To￿1 funds Unrestylc￿d 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 ball￿e$ OTHER ASSETS Fsiimated Gitt Aid due 7.500 1,31M) 8,800 7.2 Thc f￿3￿111 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 St*teTheDts ror tht Var Etsded 31 Iktemhber 2024 ACCOUNTING POLICILS B*sls Ofpreplrl￿ the fittxnel￿ ststements The finan¢iil Ma*ments 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 R￿eipts and PaJ7nents basi Taxatl•n The charlty is ex¢nw¢ from on its tharitsbl¢ adivities. Fut￿5 are ¢lassifi¢d ￿ ¢ither restricted furth or unreslricted fund& defined as follow& - Unrestricied funds are eX[K￿ble 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 disc￿10￿ of the uwtres for a particular PUTrK)s¢, th¢y dLsign8tcd as a scparnte fund. This design81ion has an adminimrative p￿ryK￿ only and does ty)t l¢gally strbcl the trustecs. discrctlon to apply the fund. - Restr￿tryI fvnds gre funds subiEct to s￿LfiC Tcquiremthts as to their use which may be d￿lared 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 renkw*Tation 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 contr￿1 ule io Ihe N81ional Siipend Fund which bedr& ihe Co￿s of all inistery. sti￿n<￿' and empluyrrf5 conlril)ulK)ns for naiional insurancq p￿slon and housin¥ and lokn fund. MLlllStrrs' slipe￿Is 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 Fija￿l*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 l￿dS Urtrestricted General Fund Sunday School Reality Youth Felkiwship FuT￿BIble 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