Lochs in Bernera Church of Scotland Trustees. Annual Report and Receipts and Payments Accounts For year ended 31 December 2025 Congregation No: 442344 Charity No: SC008746 LOCHS IN BERNERA CHURCH OF SCOTLAND Trustees. Annual Report Year ended 31 December 2025 Charity's Principal Address.. Ailteni5 Tobson Bernera Isle of Lewis HS2 9NA The trust&5 are the memters of the Kirk SessM)n and the Deacons, CouiL tr>Jether wlth the Minister of the congregation. The following are the memtkrs of the Kirk Session: Rev Hugh Maurice Stewart, Minister Mr R¢xlerick Evans, Elder Sheriff Colin Scott MacKenzie, Assessor Elder (Resigned 3110312025) Rev Dr Ben Johnstone, Assessor Elder Mr Duncan Madnnes, Assessor Elder Mr John A Maciver, As5e550r Elder Principal Office-bearers: Minister: Session Clerk: Church Treasurer: Rev Hugh mauri￿ Stewart Rev Hugh Maurice Stewart Mr Roderick Evans Independent examiner: John E Moffat BA FCA CIB Servlces 63 Kenneth Street stornoway Isle of Lewis, HSI 2DS Bankers: The R()yal Bank of Scotland 17 North Beach Street Stornoway Isle of Lewis, HSI 2XH LOCHS IN BERNERA CHURCH OF SCOTLAND Trustees, Annual Report {contd) Year ended 31 December 2025 Govemlng Document: The COng￿gation, changed its governan￿ io be under the "Unitary Constitution" known as quoad omnia (for all purp05es} on Ilth August 2025. The strutture is that under one single blxly of the Kirk Session and its constituent committees oversee LM)th civil and ecclesiastical issues. These indude everything from property to pastoral care and from finan￿ to visiors for the futu￿. Recrnitment and Appointment of Trustees: Members of the Kirk Sessk)n and the Deacons Court are the charity trustees. The Kirk Sesslon members are the elders of the church and are chosen from those memlkrs 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 elected by the congregation, and indurted by Presbytery. The Deacons, Court is also appointed from within the congregation, and its members are chosen from those memters of the congregation who are considered to have the skills and commitment Tre￿55ary for managing the temporal affairs of the church. Oryanlsational Structure: Both the Kirk Session and the Deacons Court are chaired by t1￿ Mlnister or Interim Moderator, and meet as and when ne￿sary. An Annual General Meeting is held where the accounts which have been approved by the Trustees and IndetEndently Examined are presented to the congregation. Wider Network The parent Charity is the Church of Scotland, a charity registered in Scotland under reference SC011353. Objectives and Activities: The Church of Scotland is Trinitsrian in doctrine, Refomied in tradltion, and Presbyterian in polity. It exists to glorify God and to work for the advancement of Chrisvs Kingdom throughout the world. As national Church, it acknowledges a distinctNe call and duty to bring the Ordinan￿ of ￿ligIon to the people in every parish of Scotland through a territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond. Athievements and Performan￿. Under rK)rmal circumstances, morning and evening worship 15 held every Lord'5 Day at 10'.30am and 6:00pm respectively, as well as a weekly meeting for Bible study and prayer on Wednesday at 6'.30pm. A Sunday School runs concurrent with the morning Sabbath Day service, when children a￿ present. A Mother & Toddler Group run by the Chltrch and called, 'The Little Fishes, is held in the Bernera Community Hall, weekly, during term-time. A Ladies Fellowship meets monthly alternating with the linked congregation of Uig. Communion Seasons are held twice a year in April and September. Financial Review: The main SOU￿ of income is from the weekly offerings. Gift Aid is also wovered on contributions from those who are taxpayers and have signed up to the Gift Aid scheme. The receipts and payments account for the year is set out on pages 5 to 10. LOCHS IN BERNERA CHURCH OF SCOTLAND Trustees. Annual Report {contd) Year ended 31 December 2025 Financial Review {contd) During the year Unrestricted Funds showed a surplus of £5,877 (2024 surplus £9,114). This has resulted in Unrestricted Funds available as at 31 December 2025 increasing to £34,157 (2024 £28,280). There was no movement in the restrirted Youth Activities Fund which has a balance of £967 (2024 - £967). The Restricted Fabric Fund balan￿ at 31 December 2025 was £5,608 (2024 - £6,688), whilst the new Little Fishes Fund had a balan￿ of £151. The overall balan￿ of funds held locally at 31 December 2025 was £40,883 (2024 - £35,935). The balan￿ of funds remaining from the sale of the Bernera Manse and a small piece of land in BreacSete have l)een invest&J with the Church of Scotland Investors Trust {see Appendix Page 10}. Reserves Policy: It is the Tru5tees' policy to hold reseNes of approximately six months expenditure. It is considered prudent to retain this level of unrestricted reseNes to meet any major maintenance work required to the Church building or Manse. Future Developments: Implementstion of the Church's Mission plan that is presently being utxjated but includes interalia, the establishment of a Creche during the Sunday Morning Service,. Ladies fellowship,. Tearfund Quiz Night,. Family servi￿,. Praise & Testimony Nights and Dirert Parish Visitstion by Minister and Elders; and supported community missional Olrtreach. Approved by the Trustees and signed on their behalf by the undemoted Rev Hugh mauri￿ Stewart Mr Roderick Evans e: 29 March 2026 Date: 29 March 2026 LOCHS IN BERNERA CHURCH OF SCOTLAND Year ended 31 December 2025 Independent Examlner's report to the Trustees of the Lochs in Bemera Church of Scotland I report on the accounts of the Charlty for the Year ended 31 Decemtkr 2025 which are set out in page5 5 to 10. Respective responslbllltles of trustees and examiner The charitys trustees are responsible for the preparation of the accounts in accordan￿ with the tem)s of the Charitie5 and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulation$ 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 stste whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulatlon 11 of the Charities Accounts {kotland) 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 See￿ 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 consequendy I do not express an audit opinion on the view given by the accounts. Independent examinerfs statement In the course of my examination no matter has come to my attentlon Which gives me ￿asOnable cause to believe that in any material respect the requirements to keep accounting records in accordance wlth Section 44 {1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts (Scotlandl Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have been met, or To which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Name.. Address.. John E Moffat BA FCA CIB SeNices 63 Kenneth Street stornoway Isle of Lewis HSI 2DS Date.. 01 April 2026 Lochs in B rnera Ch h of Sc lan cei ndPa Year ended 31 Dec r202 Unrestrlrted Restrirted Endowment Fund5 Funds Funds 2025 2025 2025 Totsl 2025 Total 2024 Voluntary Income ArtNrties for Generating Funds Investment Income Incoming Resources from charitsble actwities 26,933 915 270 371 1,570 28,503 915 457 371 26,426 187 378 279 28,489 1,757 30,246 27,083 Other Incoming Re￿urCeS Heat & Light Refund 200 2(M) 6,964 Costs of generating funds a)artsble ath"vrties Governance costs 137 22,231 137 24,917 128 24,794 420 2,686 Net Receiptsl(Payments) l)efore Transfers Transfers tol(from} funds 5,877 (9Z9) 4,948 8,705 Surplusl(Deficlt) for year 5077 (929) 4,948 8,705 L hs in Bern tem nt of Balances l Decem tl At Unrestrlcted Re5triLted Endowment Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 Note nk 8ank & deposit balanc brought forward 28,280 7,655 35,935 27,230 Movement in year: SurplusllLkficitl for the year 5,877 19291 4,948 8,705 Bank & dew't balanos carried fotward nal Inf rm Current Assets Gift aid Receivable Due from Uig Churd) of Scotyand for share ol eogts 4,ffi0 4,060 3,809 4,060 4,C60 3,809 Current LlabSllties Oue to Uig Church of Scotland for share of costs counts (thI￿d on 5 to 10 were approved by the TrLbtre5 arKJ sgned on their tr￿half by the underrK*ed Rev HLfjh Maudce Stewart Mr Rtsjerick Evar Date.. 29 March 2026 Date.. 29 March 2026 L chs in Berner Notes t the Acc tlan nts l. Trustee Remuneration and Related Party Transactions During the year one trustee received reimbursement of expenses Incur￿, totalling £2,465. No Trustee or a person related to a Trustee any per5cmal interest In any contract or transacDon entereij into by the tharty du￿ng the year 2. Movements in Funds Atljan 2025 At 31 Dec 2025 Recelpts Paymènts Transfers Unrestricted funds General Fund D￿gnated FabrK Fund Deggnated Fundraisirrfj Fund 28,(K)4 27,774 21,897 33,881 276 915 915 276 Restricted funds Fabric Fund Yoirth Athvlties Fund ttle h'5hes Furx 1,067 2,147 5,608 967 151 967 690 539 Totsl funds Pur sofDe naied F Fabric Fund: The Trustees have *t a5Kk funds for the rnaintenance of the Church property. Fundraising Fund: Relat￿ to mnies raised at varK)us fundroisng events to ￿ used to donate to varh)us projects, Char￿"eS and irdivtduals as agreed upon by Trustees. Fabric Fund: Represents mon￿5 re￿￿1 and expended specifically relaty.rrfj to Fabric Repairs and rnaIntenar￿. Youth Activities Fund: Represents monies receNed and expended sFeoficalty ￿lating to Youth Athvities. Little Fishe5 Fund: Repre*nts monies received and expeNJed s￿￿cal￿ relatlng to the tcx*Jler group. hs in Berner Notes to the Acc Church of nts tland Funds 2025 Funds 2025 Funds 2025 Total 2025 Total 2024 3. Voluntary Income Weekty Freewill Offerings Open Pkite Legacies Tax Rectsvered on Grft Aid Donations Fabric Fund - Quarterly Freewill Offering Grant- CNES Grant- Church of ScotLind other Donatior6 21,460 1,379 21,460 1,379 19,793 616 3,924 3,924 880 690 4,044 360 690 453 1,160 170 170 1,570 Activities for Generating Funds Coff* Moming Fundraisrrfj 915 915 915 915 Investment Income Investment Income Bank Interest 270 270 187 270 108 187 270 187 457 378 6. Incoming Resources from Charitsble Activities Uig Church of Scotland- Refund of shared expenses (Noté 8) Pulpit Suppty Refunded Trnvel Exrenses Refunded 195 176 195 176 279 371 371 279 Berner N test theA tl UnrÈStriL￿ Restrirtad Endowmert Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 7. Analysls of Payments Costs of generating funds Offering envelopes 137 137 137 137 128 128 Charitsble artivities Giving to Grow Presbytery dues Minlsterfs expenses Pulpit supply Fabric Repairs & Maintenan Equipment Insuran Heat and light- Church Teleph)ne & Internet Shared costs with Uig Church of Scotknd (Note 8) Prlntlng & Stationery Subscriptions fe & Work 8,917 234 2,465 8,917 234 2,465 2,003 2,147 8,910 2,071 2,534 909 421 1,079 6,269 2,147 1,170 2,023 626 3,070 1,170 2,023 626 3,070 1,584 42 Communion expenses Sunday School Fishe5 Expenses Hall Hire Gffts and DonatB)ns Other Expenses 624 45 624 45 396 143 915 114 295 56 396 143 915 114 35 Governance costs IndeFendeTht examlnerfs fees 420 8. Shared Costs with Uig Church of Scotland The corKJregation is linked with Uig Church of ScotLind and as a result ￿rtain costs are shared between both ¢ongregatK)ns. Suth expenditure when paid in full by one congregatk)n Is later ￿fUnded by the other in order that a 50 % share of these ¢osts occurs. Current examples of such expeThJiture are Council Tax, Manse Telephone, Stationery arKI any linked rnanse 9. Minister's Stipend All Church of Scotjand congregations contribuie to the NatY)nal Stipend Fund which bears the of all mlnlsters. stipends and employer's contributions for national insurance, pension arKI housing and baTh fund. Min¢sters' stipends are paKJ in accordance with the Nat￿nal StiFEnd scale whKh is related to years of setvice. For the year under revEw minirnurn stipend was £32,433 and the maximum stipend (in the fifth and subsequent years) £39,856. 10. Collertions for Third Parties 2025 2024 India Vill￿e Ministries 20 20 Loch$ In Bernern Chvrth of Scotland Appendlx Funds held on behalf of tht Cwregatlon by the chU￿h of Scotknnd In￿st01$ Trurt 2025 2024 Credit BalarK￿ held at 31 D￿mber * cr6t 1,000 Market Value of Baknces at 31 D￿￿tEr These funts are hdd on behalf of the congregation by The Church of Scotland Investors Trust. As tEr recommended they are not Irduded In the Statement of ealarKes ￿ thown on Page 6. Funds held on behalf of the c￿￿regatiOn by the Church of Scotland fjeneral Twstees 2025 2024 Balance at 01)anuèry 424 313 Transfer from Temporary Fund Interest received 120 120 433 532 AdmIn￿trat￿n Costs 320 320 Balar￿ at 31Decem￿r 212 424 Balarte at 01 January Tran￿er from TemrA)rary Fund Balan￿ at 31 D￿M￿r These funLts a￿ h￿￿ on teha￿ of the congregation ty The Church of ScotlaThJ General TrLStees. ￿ per recomrrended prartice they a￿ TK)t I￿ude￿ in the Ststement cl Balètw as shown on Page 6. 10