Lochs in Bernera Church of Scotland Trustees. Annual Report and Receipts and Payments Accounts For year ended 31 December 2024 Congregation No: 442344 Charity No: SC008746 LOCHS 114 BERNERA CHURCH OF SCOTLAND Tru5tees' Annual Report Year ended 31 December 2024 Charitys Prinapal Address.. Ailteni5 Tobson Bernera Isle of Lews HS2 9NA Trustees: The trustees are the members of the Kirk Session ané the Deacons, Court, tcgether with the Minister of the congrvjatlon. The following are the members of the Kirk Session: Prinapgl Office-be•rers: MIn￿Ster.. Session Clerk.. Church Trea￿rer- Tmde endent examiner: CIB Scrliccs 63 Kcnneth Str*t Stornoway Isle of Lewis, HSI 2DS Bankers: The Royal Bank of Scotlan 17 North Beach Street Stornoway Isle of Lewis, HSI 2XH LOCHS IN BERNERA CHURCH OF SCOTLAND Trustees. Annual Report (contd) Year ended 31 December 2024 Governing Document: The Church is administer￿ in accordance with the terms of the Deed of Constitution of the United Free Church. Recruitment and Appolntment of Trustees: Members of the Kirk Session and the Deacons Court are the charity trustees. The Kirk Sesgon members are the elders of the church, and are chosen from those Members of the church who are considered to have the appropriate gifts and skills. 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 dected by the congregation, and inducted by Presbytery. The Deacons, Court is also appointed fmm within the congregation, and its memtws are chosen from those members of the congregation who are consider&1 to have the skills and commitment necessary for managing the temporal affairs of the thurch. Oryanisational Strurture: Both the Kirk Session and the Deacon5 Court are chaired by the Minister ￿ Interim Mc￿eratr*r, and meet s and when necessary. An Annual General Meeting is held where the accounts whith have been approva by the Trust*s and Independently Examined are presented to the congregation. Wider Network The parent Charity is the Church of Scotland, a charity registered in kotland under reference SC011353. Objectives and Activities: The Church of Scotland is Trinitarian in docth'ne, Refomied in tradition, and Presbyterian in wlity. It exists to glorify and to work for the advan￿ment of Christ's Kingdom throughout the wodd. As a national Church, it acknowledge5 a distinctive ca51 and duty to bring the ordinances of religion to the people in every parish of kotland through a territorial ministry. It cooperates with other Churches in various ecumenical t#xlies in kntland and beyond. Achievements and Performance: Under nomal circumstan￿, moming and evening w(￿hIp is held every Lord's Day at 10:30am and 6..00pm respectivelyi as well as a w*kly meeting for Bible study and prayer on Wednesday at 6..30pm. A Sunday School and Creche runs concurrent with the moming Sabbath Day servi￿. A Ladies Fellowship meets monthly alternab'ng with the linked congregation of Uig. Monthly Praise and Testimony evenings have b￿n Intr(KI￿d. The congregation sUPPOtts, the work of Banca Paisde Oisean a, Chalman. The cOngr￿jati0n suptx)rted the Annual Tearfund Big Quiz in November. Communion Seasons are held a year in April and September. Sunday School & Creche meets during the Sabbath Moming Servi￿, during term-time. Financial Review: The main SCAJr￿ of income is from the weekly offerings. Gift A¢'d is also recovered ￿ contribub.ons from those who are taxpayers and have sgned up to the Gift ￿'d scheme. The receipts and payments account for the year is set out on pages 5 trj 10. LOCHS IN BERNERA CHURCH OF SCOTLAND Trustees. Annual Report (contd) Year ended 31 December 2024 Financial lieview (contd) During the year unrestn.cted Funds showed a surtAus of £9,114 {2023- surplus E3,832). Tris has result8J in Unrestrirted Funds available as at 31 De￿Mtr￿r 2024 increasng to £28,280 (2023 - £19,166). There was no movement In the restritt&J Youth Athvities Fund which ha5 a balance of £967 (2023 - £967). The Restricted Fabric Fund balance at 31 December 2024 was £6,688 (2023 - £7,097). The overall balance of funds held locally at 31 December 2024 was £35,935 (2023 - £27,230). The balan￿ of funds remaining the sale of Bemera Manse and a small piece of land in Breadete have been invested with the ￿Urch of Scouand Investors Trust (s£e Apyendix pa￿ 10}. Reserves Policy: It is the Trustees, ￿jLiCY to hold reseNes of approximately six months expenditure. It is consi￿red prudent to ￿tsin this level of Un￿$tritted reserves to meet any major rnaintenance work required to Church building LY Nanse. Future Developments: TIE organiiabon and running Df a Mother Tcyjdler Group for Bernera residents, a monthly Ladies Fellowship alternating with Uig Church of ScolJarKI. Tearfund Quiz Night, Family Serwices. Praise & Testimony Nights, continuing collaLx)ration with Banca Paisde Oisean a, Chalman and Dirert Parish Visitation by Minister and Elders,. and suptjffted community nissonal outreach. Planned reconfiguring of the small hall, kitchen, for the purwses (f Ma￿MiZ1ng missifflal oprxfftunity within the Bernera thurch buikling during 2025-26. Approv￿ by the Trustees and signed on their tehalf by the undernoted LOCHS IN BERNERA CHURCH OF SCOTLAND Year ended 31 December 2024 Independert Examinerfs report to the Trustw of the Lochs in Bernèra Church of Scotland l on aco)unts of the Charity for the Year ended 31 December 2024 which are set out in pages 5tolO. Respe(tive reSp(￿SibilItieS of tNstees and examiner The charity's trust*s are res￿nSible for the Ixeparation of the accwnts in aCCorda￿e with the terms of the Charities and Trustee InveStm￿t (kodand) Act 2005 and the Charities Accounts (Scotland) ReJulatlDns 2D06. The Charity trustees consider that the audit wuiren)ent of Regulati(￿ 10(1) (a) to (c) of the Accounts Regulations thjes not apply. It is my ￿pOnsIbilitY to examine the accounts as r￿U￿red under sectH)n 4411} {c) of the Act and to State wFEther particular matt￿5 have come to my attention. Basis of independent examiner's statement My examination is carried OLft in accordan￿ with Regulation IL of the Charities Accounts (Scotland) Regulations 2006. An examination indudes a review of the accounting records kept by the olarity and a cOm￿nS0n of the accounts pre*nled wth those records. It also indudes consideration Df any unusual items or disclosures in the accounts, arKi seeks eX￿anationS from the trustees concerning any such matters. The Pr￿edureS undthaken do nol provide all the pfyidence that wcvlé be required in an audbt. and consequendy I do not express an audit opinion on the view oiven by the accounts. Independert examlnerfs statement In the course of my examination no matter has come to my attention Which gives rne reasonable cause to believe that in any material resiiect the re￿1￿ments to keep accountin9 ￿CordS in accordan￿ with ￿lon 44 {1)la) of the 2005 Art and Regulation 4 of the 2006 Accounts (*otland) Regulation5, and to prepare accounts ￿1c￿ accord wrf(h the accountino ￿ordS and comrAy with Regulation 8 of the 2006 Accounts RegUlati￿S have not been met, or To which, in my opinion, attention should be drawn in order to e￿al￿e a proper understsnding of the accounts to be reached. Name.. A(kJress: CIB Services 63 K￿neth Street Stomoway Isle of Lew HSI 2DS Date.. sinBer Recei tsandP ments Acc Year ended 31 Decem er2 24 Unrestricted Rertrtcted Endowrn*nt Funds Funds Fund$ 2024 2024 2024 Total 2024 Total 2023 14ote Voluntary Income Activitie5 for Generatir¥J Funds Investment Income IrKomin9 Re5wros from trOritab￿ actiwti 25,613 813 26,426 27,129 270 279 378 279 279 525 26,162 921 27,083 27,933 Other Incomin9 Resources Heat & Lwht RefvtNJ 921 Cosis of ger￿rating funds 128 23,464 420 128 24,794 420 116 32,031 1.330 (knernantr cosis Net Receiptsl{Payments) before Transfers Transfers tol(from) funds 9,114 {409) 705 (4,59B) Surplusl(Deficit) for year 9,114 {409) 8.705 (4,598) Statement of Balances At 31 December 2024 ilnresrrl(ted Re#ritted Endowmert Funds Funds Funds 2024 2024 2024 Total X124 2023 &ink 14 de￿￿1 halanc OU9ht fotward 19.166 27.230 31,828 Movement in year: rtAU511Defic￿I ror the year 9,114 14>91 8,705 I4,5￿> Bank & balinces forward Current Assets Grfi aK1 Receivable Refun(I due from SSE Due fr(wn Uq Churth ￿ 5¢0Uartd for Share of cost 3.913 7,000 3,&J9 10,9L3 Currert Llatslllde5 e to Vig Church of &otbnd for 5h8re of c95ts The accounts detsl*d m Dages 5 to 10 were a9[￿Ved ty the Tnjstees and &oned on thw beha￿ by the undÈrnoted in Bern l. Trustee Remuneration and Related Party Transactions Dun￿ Ihe year one t￿￿tee re£ewed rambufsÈmeTrt of expenses InCu￿ed, totalling £2,071. No Trustee or a pers)n relatsd to a Trnstee had any Fersonal interest in any contrart or transaction e￿ttr￿ Into by the Charty during the year Movements in Funds Atljan 2024 Recelpts Payments Transfe At 31 Ott 2024 Unyestricted funds Genefal Fund 9nated Fabtic Fund Lkggnthd Fundraising Fund 19.8 33,126 24.012 28,004 276 276 Restricted funds Fabnc Fund Ywth ktivities FuThJ 7,097 967 921 1.330 967 921 Total funds Fabrfc Fund.. The Trustees have sel a&de funds for ihe Ma￿ntenan￿ of the Churth property. Futtdralslng Fund: Rdates to monie5 raEed at ¥anou5 fvndra15ng events to be used to donate to van(u5 woRcts, charitEs and irKJividua15 3$ agreed urx>n by the Tru5tee5. Fabric Fund.. Represents mnies recaved and expended spetificalw relabn9 to Fabri¢ Re￿IrS ar￿ [naintenan￿. Ytsyth Artivitie5 Fynd: Represents monies rec•ved and 2¥￿ed wfically relatkng to Youth AcbviJes. theA unts Unre51rkted Restrfcted Endtywment Funds Funds Fund5 2024 2024 2024 Totsl 2024 Total 2023 3. Voluntsry Income Weekly Freewill Offerings n Aate Legacie5 Tèx Retovered on Gift Aid Donation5 Fabric FurKJ- Quartedy Freewill OfferirKJ Grant- Church of kndand Other &)natK)ns 19.793 616 19.793 616 21,087 1,341 2.677 724 453 453 i.lf I,1( 813 4. Activities for Generating Funds Ladies Fdlowship FUndraI￿r￿j Investment Income Jnvestment Sncome Bank Interest 270 270 240 39 270 378 279 6. Incoming Resources from Charitable Activities Uig Church of ScOtt￿- Refvnd L*shJred expenses (Note 8) Lrfe & Work Pulpit Suppty RefurKled Water Rates Refvnded 85 279 279 279 279 525 inB Unrertdcled Restrficled Endowment Funds Funds Funds 2024 2024 2024 Totsl 2024 fotsl 2023 7. Analysis of Payments Costs of generatin9 funds Offering enveknpes 128 128 128 128 116 116 Charitable artlvlties Gwing te Gtow P￿Sby￿ due5 Mini*erf5 expenses Pulpit sutv Fabric Repairs & Maintenan Equipment InsUra￿e Heat and light- Churth Tdephone & Intemet Shared costs with Uig Church of Scouand (Nots 8) Pnnting & Stationery Sub5cripbon5 L￿e & Work 8,910 8,910 8,905 378 1.977 1.929 2,071 2,534 2,071 2.534 909 421 1,079 6,269 909 421 109 1,039 4,142 542 2,712 1,079 6,269 1,584 150 42 42 42 Crynmunion expe Sunday Schwl Gifts ènd tK)nations 295 295 963 56 35 35 Govemance costs In(*perKlent examlnerfs fees 420 420 8. Shared Costs wlth Uig Church of Scotland The cwregalion Is linked with Ui9 ￿u[￿) of Scotland and as a result certsin ¢(6ts a￿ Sha￿ bets¥een tK)th congreg8tK)n> Kh expenditure when paid in ftill by one congregation 15 later refu￿e￿ by the other in order that a 50 % share of iIEse costs (mjrs. Cutrent examples of gjch expenditu￿ are Council Tax, Man* Telep￿De, StatiorEry and any linked manse Minister's Stipend JI Church of Sthdand congregatK)ns contri￿te to the Nat￿nal StikEnd Fund vthich bears the costs of all ministers. stspents arml employe¢s contntrrtJtion5 for national insuran￿, pen￿0￿ and housing and loan fund. Ministers. Stirw￿9 are paid in accordaKe the National stipend Scale which 15 related to year5 of seMTr. For the year under review the minimurn stipend was £31,642 and the maximum stlpend (in the fifth and SJWU￿t years) ￿8,884. 10. Collections for Third Partles 2024 2023 India Willage Ministries 20 Lochs In Bernern Church of Scotlènd Appon¢lx Funds held on behow olthe Congregaiion by the Churth of Sc4iiand InvestOT5Trust ZO24 2023