2024-12-31-accounts

Ulgean Church of Scotland (Uig Parish Church) Trustees. Annual Report and Receipts and Payments Accounts For year ended 31 December 2024 Congregation No: 442350 Charity No: SC007879

UfGEAN CHURCH OF SCOTLAND Trustees. Annual Report Year ended 31 December 2024 Ch)rity'g Principal Address.. Manse Charge d Ber￿ra UKJ UioEan Uig Isle of Lewis HS2 9HX The tnJ5tees are the M￿berS of the lQ"Tk 5e55ion and ttE Deacons. Court, tojether wth the Mini#er of the cijngregatlon. The follo￿Ing were the marbers of the Kirk Se5510n- In addition to the atx)ve, the following member5 of the Deacons. Cc4Jrt were a19) trustees.. Mr Peter Woolley Iordained & Admtted 16th Febniary 2024) Ir4depend￿t oxaminor: rv￿eS 63 Kenneth Street Str¥noway Isle of L￿415, HSI 2DS Bankers: The RDy81 &3nk of Scotl>nd 17 North Beach Street St[￿now￿Y Isle of Lewis, HSI 2XH

UIGEAN CHURCH OF SCOTLAND Trustees, Annval Report (contd) Year ended 31 December 2024 Governlng Document: The Chur(h is administered in accordan￿ wlth the temis of the l)eed of Constitution of the United Free Church. Recrultment and Appointment of Trustees: MeM￿r$ of the Kirk Session and the Deacons, Court are the charity trustee5. The knrk Ses91)n members are the elders of the church, and are chosen fn)m those ￿e￿berS of the church who are c(ffi%dered to have the awropriate gifts and s￿.115. The Minister, or in the case of a vacant congregation the Interim Moderator, Is also a member of the Kirk Session. The Minister of a congregation is elerted by the congre9ation, and inducted by Presbytery. The Deacons. Court is also appointed from within the congregation, and its members are chosen from th05e rnemLErs ofthe congregation who are con4der&J to have the skills and commitment necessary for managing the temporal affairs of the church. Oryanisatlonal Structure: Both the lfj'rk Session and the Deacons, Court are chaired by the Minister or Interim Mcderator, and meet as and when ne￿$Sary. There is an Annual Congregational Meeting at whith the Trustees Annual Report an¢J Aco)unts are presented. Objectives and Artlvltles: The Churth of Scotland is Trinitsrian in dottrine, Reformed in tradition, and PresWerian in pollty. It exists to glonfy G(Kl and to wod( for the advan￿ment of Christ's Kingdom throughout the world. As a national Church, 1t ad(nowledges a distinrtive call and duty to bring the ordinances of reli9lOn to the people in every pansh of Scotland through a territorial mlnistry. It cooprates wth other Churches in various eDJmenical bodies in kndand a￿1 beyond. Services are held trNI￿ on Sundayi at 12 noon and 6.00pm. There is alg) a midweek seNce on ThuAlay at 6.30pm. Sunday aub takes pl￿e during the 12 noon servi￿. Achlevements and Perfomance: Se￿￿ were hetd on Sunday throughout the year, and also each midweek during 2024. Visiting of the elderly and housetrNJund was undertaken by the Minister. The Sunday aub is hdd during the midday Service e￿h Sunday during term-time. Commtjnions w￿e held during June and Cttober with two new communi(ant members add￿. A pioneering was held at Christmas time, in Breanish Mission House. Bilingual Family Servi￿ were conducted at variou5 times induding festive peri(xJs such as Easter and Christmas. A Gaelic Hub has been estsblished that supwirts the Gaelic Committee, Church of Scotland in the organisation and management of Gaelic materials relating to'Proiseatt Pentec05tes'. The worf( of the 8anca Paisde continued to expand with genemu5 donations being r￿e1Ved during the year to allow targeted and muth reded support to families individuals faorrfJ challenge. Coibhneas Comhla ssK)ns were held during the year arKJ supwjrted by professional artists. The Halo aub provided wellbeirw support to ladies of the congregation. The Uidies Fellowship continued, alternatirrfJ be￿een the parishes each month, Trmth good attendance from across both congregations as they listen to a range of s￿akerS throughout the year. Another new feature in the form of Men's Breakfast events Commen￿ in November. Gocl use was made of the 'Garaidhean Coimhnearsachd Baile na Cille, projÈLt wtth memlms of the community tsking up the opportunity to grow produ￿. The sale of the Congregational FuThJraising Reci￿ B(M)k continued to ixing additional fijnds to the congregat￿n.

UIGEAN CHURCH OF SCOTLAND Trustees, Annual Report (contd) Year ended 31 December 2024 Achievempthts and Perforniance (Contd): A sao, SABNAC Pods was established In July 2024 as part of the C￿￿regationS Finanaal ResI1￿n an to supth)rt the'Hope and Wellba'ng, Hub running ¢XJt of the church. The projeLt is progressirrtJ. Fjnanclal Review: The main source of income is from the weekly offerings. Gift Aid 15 also recovered on contributions from those who are ￿X￿Ver5 arKJ have ￿gned up to the Gift AILI scheme. The receipts and payments account for the year is set out on pages 6 to 12. Voluntary Un￿$t￿cted inco￿￿ for the year totalled £23,13912023 - £20,718). This represents a 12% Increase on the previous year. Total experKliture relating to the unrestrthd fUl￿S decreased by 2% in cOmpari￿n to 2023. At the eFKI of 2024 the overall defiot is £2,09812023 defiot- £3601 Reseryes Policy: The C£neral Fund, used to cover ordinary ex￿nditure, cUrren￿Y has a balan￿ of £24,926 {2023 £24,443), together wth £16,372 of restricted fvnds (2023 - £18,953). Jn additK)n to the Funds held I(￿allY the congregation also has fvnds held on its behalf by the General Trustee5 of the Church of Scotland, £5,041 of which was t￿nSferred to the congregation during the year to cover fabric costs incurred during the year. The Trustees are of the opinion that the￿ a￿ currently sufficient levels of Re*rves to cover Maintenan￿ and ordinary exrEnditure.

UIGEAN QIURCH OF SCOTLAND Trustees. Annual Report (contd) Year ended 31 December 2024 Uig (lebe- Baile na Ulle Road Re5urfadn9 The total cost of re-S￿rfaC1￿9 the road leading to the fOr￿r Baile na Cilk Manse, which undertake In 2017, was £34,055. The owner of the former Baile na Cille Manse contribtjted 25%1£8.514} towards this cost with the congre9ation funding the remaiThng 75% (£25,541). The General Trustees have pald this aTnount from their Gle￿ lrnprovement Fund The congregation is required to Sett￿ this ￿lan over the neKt number of years by wèy of the gld)e rentals rEf.eived each year. There is no interest charged on the loan. If the congregatDn wished to pay off the debt earlier they would rermitted to do so. Annual contribub.ons rElaling to Giving to Grow (premously Minisirles atvj Mlssion) which the congregation a￿ required to remit to the Central thurch each year have in previous years been reduced by the glebe rentsl received. During the reritsd of loan repayrnent the all￿ation payable to the Central urch relating to Giving to Grow will not reduced by the full amount of the glebe rental received as a proportlon of the glebe rentsl Is now allctateo towards the balance outstanding on the Glebe Imprcvernent Fund Loan. The General Trustee5 discovered dunng 2023 that the glebe rental had In pmiojs years been accounted for in err￿ by thern, reduang the Glvlng to Grow contribution ènd reducirKJ the amount of loan outstandiry. To correct this, the General Trustee5 aju5ted the loan balance outstanding at the end of 2023. balance the Lch3n at 31 December 2024 wa5 £18.215 131 DeC￿ber 2023 - £20,012). Future Developments: Projected futu￿ develq)rrEnts. lo i￿lUde provision of a tyk)t &elic Misyon project for the children. Continuatron of the'Gairidhean Coimhnearsachd Baile na Glle Projert, within the overdrthir¥J. 'Hope & Wdlbeing. project whlch atsns to provide holistically sustainably, fcr the people of the Pdrish of Uig through the gospel d the Lord Jesus Christ. Approved by the Trustees and signed on thar behalf, Date: L)ate: u'i. O?. lJ-

UIGEAN CHURCH OF SCOTLAND Year eThled 31 December 2024 Independent Examlner's report to the Trustees of the Ui9ean Church of Scotland I report on the accounts of the Q)arity for the Year endeyj 31 CEcemLEr 2024 which are set out In page5 6tol2. RWi¥¢ r•5pon6ibilitles af trustees and examiner The d)aritV5 trustees are responsible for the pre￿iration of the accounts in accordancè with the temis of the Chanbes aTrY Trustee Investment (Scotlandl Art 200.5 and the tharities Accounts (Scotland) Regulats'ons 2006. The Chartty trustees consider that the audit requirement of Regulation 10(1) (a) to Icl of Accounts R8Jullitions does not apply. It is my resp)nsbilty to examine accounts as required under settion Hlll Icl of the Act and to state whether matters have corne to my attention. Basls of Independent examlnerfs statement My examinatiC￿ is ¢arried out in accordance with Regulation 11 of tharities Accounts Iscodand) Re9ulations 2006. An examinabon includes a review of the accounknng ￿cordS kept ty the charity and a (Dmparison of the acc(xJnts P￿￿nted with those recryds. It also includes consideration of any unuSLk41 ￿emS or disclosures in the accounts, and Seeks explanatsons frorn the trustees COn￿mIr￿j any such matters. The pr(￿lUreS undertaken (k) not provide all the evdencÉ that would be requlred in an audiL cDnseouently I do not express an a￿lt op'nion on the view given by the acC￿nts. Independent examlners statement In the CCAJrse of my examination no r￿tter has come to my attents.on Whth give5 me rea￿)nable cause to believe that in any malerk?I re4*rt the requIren￿ts to keep acLuuntsng records In accordance wth 5ecb.on 44 {1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts (Scotland) Regulations, and to prepare accounts which accord wf(h the accounts'ng records and cottpty with Regulation 8 of the 200S Accounts RegUla￿on9 have mt been met, cr To Wh￿h, in my Opin￿￿, attentiori should ￿ drawn in cAder to enaNe a proFEr understanding of acu)unt£ lo be reached. Name.. Addre55.' UB Services 63 Kenneth Street stortK)WaY Isk of Lewi5 HSI 2DS Date: 17.07. 1¥

Recei tsandPa ren ments Account ember 2024 Unresirl¢te41 Restrlrted Endowment Funds Funds Funds 2024 2024 2024 Total 2024 Tt)tsl 2023 Voluntary Income Acrwities for Gen¥ating Funds tnvestment IrKw Incoming Re9Jurces from 23,139 857 102 2,583 5,572 lis 28,711 9T2 102 2,583 41.61 1,050 3,402 26,681 5,687 32.368 46.126 Other Incomlng Regou Transfer from funds hekl on behalf of CongregatK)n by tre Gweral TrLStee5 of the urch of Scotland (* ApperK1rxl Costs of ge￿ratir￿J funds Charitable actiwties ¥eMan￿ costs 82 30,7( 402 76 46.026 8,317 39,023 402 Total Pa Net Receiptsl(Payments) before Transfers 532 {i630) (1098) (360) Transfers tol(from) funds 1491 49 Surplusl(Deficlt) for year {1581) {4098) (360)

ststement of 8alances UnrestrtcW Restslcted Endowment Funds Fur￿8 Funds 2034 T(al Total 2024 10 2023 nk 14 brought fcwa¥d 24,443 18,953 43,395 43,756 Movement In year: Surplusiioeficr(I for ￿ year 12,591) 12,0981 gank & (*FM19t bats¢KPS ¢aritd forward GiftAid Recavab Due frcffj Locts In Bemera for styare ￿￿Sts 3,487 1104 3,487 3.487 3,104 Llabllltles Due ro Lochs In fyernwa tor share of Jrai%ng incDrne 4Tr) The detr41ed on py 6t0 12 vrtre approved tytheTnrtees trrtl ty) their beh)￿bY the ufidem Iru Date.. Datc..

and Accoun l. Trwtee Remuneratlon and Related pa￿ Tran5aCtFon5 During the year one trustee reoived reimbursement of expenses Incurred, toraliw £3,791. No or a pewn relared ro aTnthe had any interest in any￿￿tr￿t or tran5aLts)n entered knto ty the chanty durif¥J the year 2. Movements In Funts AtiJ• 2024 RttelFts Payments Tr•nsf Atjio 2024 Unrestylrted lunds General Fund 24.443 31,722 31,19) 149) 24,926 49 Restrortert funds ra￿8￿c￿ nam Bard PaNsh Devebpment Fund P53k￿dY Oa&5 Fund Ninth￿5 Countsl Eofor IV Fund SJrMl3y hool ttte Acom5 (Daraich Bhwa) FuThJ 0seaD a, Chalman Fund Winrer & Ma￿hIp Fund Cohneas Comhla FUDO 0 Oub Fund 8aile Da OF￿ GardEDs Fut SpealtAppea 312 298 229 343 ?,299 l43 836 607 427 3,333 772 6,8% 143 3.736 1,834 675 879 1.918 6.fh)S 250 1,243 6,126 49 Total funds SplDr•dJlKhd nam Bard Fwd.. Represetts rnOThE5 retsived exndEd rehtsf¥J to a series (I kuures on the work Gaelic rel¥ious ￿ets parlsh Fyrtd.. Rewesents recerd and exper￿e0 <ebikng kn puor as Teen ene, T¥Yeen ne and cther woF(ts al￿ at p3rt5h development. Plmth Cl•ss Furtd: Rewents mon5 re(tryed and eY¢nded to p5￿m[th Csses mDDd￿eo to the snging within con9regabon 41nlsirits C¥y￿￿1.(￿l forlv Futhd: Reweserts moThesrtcewed fycm Min$tts CoJrKI t¢ a$9stfvr￿Th1g ol Qff$O)n txolored cout5ES 5undJy Sclv)Di Fund.. Rewe5ents and ex￿￿￿ed rektw to the knJDI Olheryouth actMI Acorn5 (Darakh eheau•) F￿￿.. Rewe5ents rece￿ and expended rekbng to vartQUS bwues uryjtrtake with the chilttfen of ihe Parish. Olwatta, ¢Palmah Fynd: Represents a e#atykhed to p￿dE essent1 for famd wh batrles ond srnall thildw In need On a ¢onf¢enbol bays. H•lty¢lyb Fythl: RereseThtsa I￿& estaY6hed )) mhye welbwThJ wprot Trl the CorwegJ￿n. Wlnir 5wpDrt Fund: Retyesents a lund to 9Jrwt 14r In need on a coffidenual bays Colbhneas Comhla Fund: Represerts a fund establthed to SUPPDrt a FIDpe woJeLt to redKe saciBI and rnin4m￿ the cost of Iiwng CrkS￿ ty pr￿￿11r￿j a rneJl and exple5S￿ art5 on a monthly ba&s. ClIk￿rdenS Fur￿.. Represents a fund E%lablithd to SUPPOrta and Wellbeing proieLt lo prowde a hortrullural grDWITrg spao. tree to the peO￿e of U￿, to redure s￿{1 150[3t￿n reduce the impaLt ofcost of Iiwng Cri￿ Spxlfic Apyal Ftsttd.. Retyesethtsfvnd5 ¢trNed atQ expenoed retslty to speufic appeaLs.

un Funds 2024 Fur 3034 Funds Z024 Totsl 2024 2023 3. Voluntary Income Qffering9 Lewe5 l9.138 19,13B 17,093 3,e61 3,861 2,455 Grairt. Caimac G￿nt. Church of S(otknd Srnall Grants Fu Grart. Scoitith Councd foF voluntsry Oryanwio Grani- CNES Grant- Presb5rtery of Lews Cortmb￿nsfroM C￿￿tion)1 QuanlsatKJns Other 7,030 200 140 4,572 4,712 4,430 Actlvltles for Genvatlng Funds Fundra￿￿ ALl￿e5 857 972 857 115 5. Inwestmwt Income Bank Intefe5t 102 102 ioz IQ2 6. Incoming Res<>urce5fFOrn Charitsble Adivities Pulpif Refvnded Weddi￿5 FuneraLs fe and Work L4ths In Bernera Refund ofsharel E%oenses INoi¢ ioi SpecNIl c￿￿￿OnS IINJ 262 IOD 262 350 33& 2,141 2,141 2,714

Funds 2024 FtsTh1$ 2024 Fur 2024 Totsl 2024 TOtsI 2023 7. Analysis of Payrnents vsts of generlng fvnd$ (Kfenw en￿knpes 82 82 76 Charitable activities Gwfftg ro Grow Imotr ii) P¢sbviery Oues MlnkSteiS expenses Pulprt atwj Ptal gJPP Fa￿t Repaits & Maintwance- Churth Fa￿( Repair5 & Maintenance- Man Glebt Maintenance Chuich Equir￿￿t Itb5uran(e Share of IurwJra&ng tran4erred to L(￿$ in eemern Ckvjrch uf Ifiote 10) Jncil tax (NDte 10) Heatand I￿ht manseTe￿phOne & lrternet (14ote 101 Ch￿r(h ￿Dadtsand Computer Mainienè Lrfe &WOtk statK>nery &PAVe￿I Ttaini Bwks. DVD'S etc Gin5 and Donaikjns Fundtawng Exnses CommunM)n Expens Sunday Eyns Subscrwf6 (hsean a. (halmbn EqL￿￿¢nta￿d Exper6es (hikjrens EQuirAnenl￿tt Expen t A(om5 Expen5e5 Na Darèich Bheoga Expe￿$ coithn&￿Cornhla Expen Club E¥pen5e5 MeetirwJ Expen Winter HardshipGTrnts Baile n) Olle Garden Expenses UEaDlrvJ &Other Expen5e5 10,522 207 2,k9L 746 6A25 233 10,522 207 2,L91 746 7.365 233 LO.S15 242 1,857 915 1,226 2,580 yo 52 1,729 52 1.729 156 I,￿2 558 558 1.97L 4,215 1.399 589 1.$4S 1,674 413 2.414 1,674 645 232 294 282 340 431 242 673 250 250 1219 250 1,219 265 204 144 2,429 607 607 2,289 2.289 62 923 6S7 89 315 1,722 1.722 138 312 550 6,799 4.982 36 339 Indeperlent examiner% fees 402 402 384

1. Mlnlsterfs Stlpend AII Cmrch ofscotsnd cmgre0akns￿Rtri￿te to Nabonal siwnd whth bears the tosrs ofaN sbpeDd5 and emrAoyefs conbibutrons for nèdDnal I￿lanCe, peTr$￿n and ￿vn9 ahd fund. Mini#ers' 4yends are pa￿ accord¥￿ With the NaborFal stipa whith $ felate# to yea[5 of s£￿Ke. Fw the Year under review the mknlmum stipend was £31,642 and maximum styeThl (in the fifth and sub*quentyeatsl £38.8B4.
2. Collecthns forThlrd Partles 2024 2023 Indk ￿l￿ge Mlnlstenes 4SO 450
3. Shared Costs wlth Loths In Bernera I￿r¢h of Scotland ThE CQt¥JregatiDn s linked ith Lth ID Berneta Qfv￿h of ScoUar¥J ar￿ as a re￿￿[ trrtath coag a￿ shared beNYeen both COn9re9aknons. Suth eX￿ndituTe when pakl In ful by one (ongrega￿Tr IS later refur￿e￿ * the other In order a 50 share of these cO￿S occurs. Current exafflple5 01 such expendituie are Councll Tax, Man Tephone, >al￿Thery ana any linked manse expendiwre. Some costs b¥hth had prLwiouly been Inibalw met ty L(th fjeffjera Churth ol S¢otnd s￿h as Manse TekphoTre Councu Tax ha￿, the completK)n cl the ne4Y rna￿e. Inibamy pa￿ by Ui9ean Churth of S(oUand and w￿1 be 50% reimbur￿0 by Loth5 ID 8emera Chutch of *o¥and. DunThJ year tte frnn￿% frorn sa￿5 of a CODki￿￿ wa5 shared Loch5 ￿ 8er￿￿ ijurth ol kotknd.
4. Glebe Rent Tre General Tru5tee5 dsThred itot the GleL had m 9￿￿)￿$ veats teen m&akenly ￿alr the regabons N1nislrie5 and Ms5iDn CDntritsrt￿)￿ (now named to fjrowl, raluting the annual statement of requiretnents, whi61 J50 being alb)oted tyain5t the Gkbe 1mprtyve￿mt Fund Loan. In order to adjust for the erFor the Gener81 Tru5tee5 have •JJu5ted the Loan Bolantr outsta[￿1￿9 and anotsted the ad￿5￿ment agèinst the Unde[pb￿ Gi¥lno to Grow contribubons whibl also Gkbe Renial agai￿1 the vnderpad Giving to Grow Wuirements. OrKe the undErpaymeDtsaFe theGkbe rentwill th￿ to ￿ used to pay rff the out51ar￿M9G￿i Imiovement Fund Loa

Ulgean ChuFch of Scodand AppeThlix Fund5 hekl on behbwof th? tongregotion by the Church olscotyand General Trustees 2024 2023 Balance at Oi January In￿￿ recel Codit 8a1ance at 31 Detrmber 1,855 Less Expenditure Tran#er to Temwrary F￿d5 Attount Bal¥ce at 01 January 37.742 %.489 TraDsferfrom Lo¢ts.in.eem¥a- Coffjdbuiknn ioward5 trAJld cost of New Ma Intere feceNed 37.742 37.742 Less Expendrture Church Hall Refur￿S￿￿nt Iffjereg Pakl Is￿11) 15,0411 These funds are held ￿ tehaf of the congregabN by The Church of ￿and General Tw5tees. As p2r rKommÈnded praaice IFy are not i￿luded In the Statemeni of Baknces as showft on Paqe 6. The protr&s from Ihe sale of thÈ fomr manse at ere￿&te, hao prewousty held In a setsarète account ty the Church of oUand f£n¥al Try￿ee5, were transferred to Funds ttehj on behaw of the UWJ congreg&vJn as LLKhs-In-8ernera Church of kouand's contribjfion ro the bulld cost ¢f Ihe new manse.