The Church of Scotland
Lochs Crossbost Parish Church
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RECEIPTS AND PAYMENTS ACCOUNTS Period ended 31 August 2025
Congregation Reference Number: 442345
Scottish Charity No: SC 024236
Reference and Administrative Information
Charity Name:
Lochs Crossbost Parish Church
Charity Registration Number: SC024236
Congregation Reference No: 442345
Contact Address: Leurbost Lochs Isle of Lewis HS2 9NS
TRUSTEES
Kirk Session
Mr Donald Macleod, Interim Moderator
Mr Donald MacKinnon, Elder
Mr David Maclver, Assessor Elder
Management Committee
Mr Allan I. Mackenzie, Mr William France, Ms Sarah McIver, Mrs Mary B. Mackinnon, Mrs Catriona Campbell (Deceased 23/04/25), Ms Christine Macleod, Mrs Sandra Macleod, Mrs Ann Macaulay, Mrs Patricia France
PRINCIPAL OFFICE-BEARERS
Interim Moderator: Mr Donald Macleod Session Clerk: Mr Donald Macleod Clerk to the Management Committee: Ms Sarah McIver Church Treasurer: Mrs Patricia France
INDEPENDENT EXAMINER
John E Moffat BA FCA CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS
BANKERS
Bank of Scotland, 47 Cromwell Street, Stornoway Isle of Lewis HS1 2DE
Lochs Crossbost Parish Church, Isle of Lewis
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Trustees’ Annual Report Period ended 31 August 2025
Structure, Governance and Management
Governing Document
The Church had in previous years been administered in accordance with the terms of the Former United Free Church Constitution, whereby the financial court is the Deacons’ Court. On the 10" May 2018 the congregation changed its administration to be in accordance with the terms of the Form of Unitary Constitution, in terms of the Act Anent Congregational Constitutions. As a result the Deacons’ Court is replaced by a Management Committee.
Recruitment and Appointment of Trustees
Members of the Kirk Session and the Management Committee are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate spiritual gifts, skills and experience. The minister, who is a member of the Kirk Session, is elected by the congregation and inducted by Presbytery (During a vacancy — as just now — the Interim Moderator who is appointed by Presbytery, is to all intents and purposes “the Minister”). The Management Committee are chosen from the members of the church who are considered to have the appropriate practical gifts and skills.
Organisational Structure
The Management Committee is chaired by the sitting Elder and meets on average six times in a year and is responsible for the temporal/fabric matters of the congregation. The Kirk Session is chaired by the Session Clerk and meets as required, but meets for a minimum of two times each year and is responsible for spiritual affairs within the church. The membership of the Kirk Session is made up of all the Elders of the Congregation. The membership of the Management Committee is made up of the Elders and elected members and adherents of the Congregation.
Objectives and Activities
The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a National Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond.
Lochs Crossbost Parish Church held services of worship each week on the Lord’s Day at 6.00pm, and on Thursdays at 7.00pm in the Church Extension.
Lochs Crossbost Parish Church, Isle of Lewis
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Trustees’ Annual Report (cont) Period ended 31 August 2025
Achievements and Performance
Attendance at the Lord’s Day evening service is approximately thirteen with midweek worship attendance usually four. The informal time of prayer at 6pm on a Saturday evening, which commenced during the calendar year 2011 and which had a regular attendance of three or four, remains suspended.
Financial Review
The principal source of income for Lochs Crossbost Parish Church is the weekly offerings given by parishioners, some of which are augmented by Gift Aid (tax reclaimed from the government). Total Funds, including Restricted Funds, at 31 August 2025 were £75,614 (31 December 2024 - £77,059). As from 01 September 2025 Lochs Crossbost Parish Church will be in Union with Kinloch Church of Scotland, with the unified congregation adopting the name Lochs Parish Church of Scotland. Lochs Crossbost Parish Church of Scotland will cease to be a charity as from that date. All funds held will be transferred to Lochs Parish Church of Scotland who will inherit the charity registration details of Kinloch Church of Scotland.
Reserves Policy
It is not the Trustees’ policy to hold particular reserves other than to maintain a presence of a few thousand pounds where possible in the Church of Scotland Investors’ Trust Deposit Fund, but even these funds tend to be “working funds” rather than reserves per se. At the 31 August 2025 the Church held total unrestricted cash funds of £45,952. The Church also held Restricted Fabric Funds totalling £29,662. The Manse was sold in March 2017, with the net proceeds being held by The Church of Scotland General Trustees on the congregation’s behalf. As at 31 August 2025 the balance held by the Church of Scotland General Trustees was £148,274. As per recommended practice this amount is not included in the Statement of Balances on Page 8. Details of the amounts held by the General Trustees on the congregation’s behalf are found in the Appendix to the accounts. All funds held will, from 01 September 2025, transfer to the unified charge of Lochs Parish Church of Scotland.
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Trustees’ Annual Report (cont) Period ended 31 August 2025
Statement of Trustees' Responsibilities
The members of the Kirk Session & Management Committee must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Church during the financial year. The members of the Kirk Session & Management Committee are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This must be done to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguarding the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
Date: Aa 0% 2026
Lochs Crossbost Parish Church, Isle of Lewis
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Lochs Crossbost Parish Church
SC024236
Independent Examiner’s Report to the Trustees of Lochs Crossbost Parish Church
I report on the accounts of the charity for the period ended 31 August 2025 which are set out on pages 7 to 11.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. 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 statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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e to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
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e to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. I I
Name: John E Moffat BA FCA
Address: CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis HS1 2DS
Date:
31.63.26
Lochs Crossbost Parish Church, Isle of Lewis
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Lochs Crossbost Parish Church
Receipts and Payments Account
Period ended 31 August 2025
| Funds | Funds | Funds | Total | Total | ||
|---|---|---|---|---|---|---|
| 31.08.25 | 31.08.25 | 31.08.25 | 31.08.25 | 31.12.24 | ||
| Receipts | Note | £ | £ | £ | £ | £ |
| Offerings - All Funds | 3 | 8,230 | 1,770 | - | 10,000 | 14,787 |
| Legacies | - | - | - | - | - | |
| Donations | - | - | - | - | - | |
| Bank& Deposit Interest | - | 173 | - | 173 | 389 | |
| Life& Work | - | - | - | - | - | |
| Pulpit Supply Refund | - | - | - | - | 44 | |
| Glebe Rental | 50 | - | - | 50 | 50 | |
| Total Receipts | 8,280 | 1,943 | - | 10,223 | 15,270 | |
| Payments | 4 | |||||
| Costs ofgenerating | ||||||
| funds | - | - | - | - | 163 | |
| Charitable activities | 9,815 | 1,649 | - | 11,464 | 12,718 | |
| Governance costs | 204 | - | - | 204 | 180 | |
| Total Payments | 10,019 | 1,649 | - | 11,668 | 13,061 | |
| Excess ofReceipts overPayments | ||||||
| for the year before transfers | (1,739) | 294 | - | (1,445) | 2,209 | |
| Transfers | - | - | - | - | - | |
| Excess ofReceipts over | ||||||
| Paymentsfortheyear | (1,739) | 294 | - | (1,445) | 2,209 |
Lochs Crossbost Parish Church, Isle of Lewis
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Lochs Crossbost Parish Church
Statement of Balances
At 31 August 2025
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total|Total|
|funds|funds|funds|31.08.25|31.12.24|
|Note|£|£|£|£|£|
|Bank &|Deposit|
|Balances|
|Bank &|deposit|balances|
|brought|forward|47,691|29,368|-|77,059|74,850|
|Movement|in|year:|
|Excess|of Receipts|over|
|Payments|for|the|year|(1,739)|294|-|(1,445)|2,209|
|Bank &|deposit|balances|
|carried|forward|45,952|29,662|.|75,614|77,059|
|Investments|at|
|market|value|
|Assets|
|Gift|Aid|Receivable|
|(including|Transitional|
|Relief)|-|-|-|-|341|
|Liabilities|
|Cost|not|yet|billed|-|-|-|-|-|
|The accounts|were approved by the Kirk|Session|and Management Committee on|Wei|-O%|,|2026.|
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For and on behalf of the Kirk Session and Management Committee
Lochs Crossbost Parish Church, Isle of Lewis
Trustee Trustee
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Lochs Crossbost Parish Church Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
- During the year Mr. D. Macleod, Trustee, received £2,449 for pulpit supply and also received a gift of £725 in appreciation of his services to the congregation over the years.
2. Movements in Funds
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At 31
At 1 January Aug
2025 Receipts Payments Transfers 2025
£ £ £ £ £
Unrestricted funds
General Fund 47,691 8,280 10,019 - 45,952
47,691 8,280 10,019 - 45,952
Restricted funds
Fabric Fund 21,794 1,943 1,575 - 22,162
Fabric Fund 2 7,500 - - - 7,500
Sunday School Fund 74 - 74 - -
29,368 1,943 1,649 - 29,662
Endowment funds
Total funds 77,059 10,223 11,668 - 75,614
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Purposes of Restricted Funds
Fabric Fund: Monies to be used specifically for Fabric related expenditure
Fabric Fund 2: (Church of Scotland Investors’ Trust Deposit Fund) Working Reserve
Sunday School Fund: Fund to facilitate work among the children and young people in the parish
Lochs Crossbost Parish Church, Isle of Lewis
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Lochs Crossbost Parish Church Notes to the Accounts
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | ||
| 31.08.25 | 31.08.25 | 31.08.25 | 31.08.25 | 31.12.24 | ||
| £ | £ | £ | £ | £ | ||
| 3. | Analysis of Offerings | |||||
| WFO Scheme (non Gift Aid) | 1,865 | - | - | 1,865 | 3,822 | |
| Gift AidWFO Scheme | 4,300 | : | : | 4,300 | 5,497 | |
| Fabric Fund Donations (non GiftAid) | - | 505 | - | 505 | 1,990 | |
| Gift Aid Fabric Fund Donations | - | 1,265 | - | 1,265 | 520 | |
| Ordinary Offerings (Open Plate) | 1,215 | - | - | 1,215 | 1,526 | |
| National GivingDay | = | - | - | - | = | |
| Tax Recovered on Gift Aid Donations | 850 | - | - | 850 | 1,432 | |
| Sunday Club Collection | - | - | - | - | - | |
| 8,230 | 1,770 | - | 10,000 | 14,787 | ||
| 4. | Analysis ofPayments | |||||
| Costs ofgenerating funds | ||||||
| Offering envelopes | - ee |
- - |
- - |
- - |
163 163 |
|
| Charitable activities | ||||||
| Giving to Grow | 1,647 | - | - | 1,647 | 1,591 | |
| Presbytery dues | - | ° | ° | - | 229 | |
| Int.Mod Travel Expenses | - | ° | ° | - | - | |
| Pulpit supply | 2,695 | - | - | 2,695 | 3,792 | |
| Fabric repairs & maintenance Gen A/C | 102 | . | . | 102 | 503 | |
| Life & Work |
- | : | . | - | - | |
| Church /Manse Heat and light | 3,547 | - | - | 3,947 | 2,946 | |
| Insurance | 774 | - | - | 774 | 1,203 | |
| Communion Expenses | 325 | . | ° | 325 | 691 | |
| Printing, stationery andpostage | js | ° | ° | 7 | = | |
| Donations | 725 | ° | ° | 725 | 20 | |
| Fabric repairs& maintenance Fabric A/C | 1,575 | - | 1,575 | 1,681 | ||
| SundayClub | - | d4 | : | 74 | 62 | |
| 9,815 | 1,649 | - | 11,464 | 12,718 | ||
| Governance costs | ||||||
| Accountant /Solicitor’s Fees | 204 | = | : | 204 | 180 | |
| Other payments | ||||||
| Purchase ofassets & investments | : | : | ° | - | : | |
| 204 | - | - | 204 | 180 |
Lochs Crossbost Parish Church, Isle of Lewis
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Lochs Crossbost Parish Church Notes to the Accounts
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers’ stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers’ stipends are paid in accordance with the national stipend scale, which is related to years of service. For the year under review the minimum stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856.
| 2025 | 2024 |
|---|---|
| £ | £ |
- Collections for Third Parties
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Lochs Crossbost Parish Church
Appendix
Funds held on behalf of the congregation By the Church of Scotland General Trustees
| 31.08 2025 | 31.12.2024 | |
|---|---|---|
| £ | £ | |
| Capital Account | ||
| Credit Balances held at cost | 129,754 | 129,754 |
| Revenue Account | ||
| CreditBalance | 18,520 | 15,011 |
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