REGISTERED CHARITY NUMBER: SCOI 1447
R¢ptyrt of th¢ TTU5t¢¢5
Fina￿L*l StsttAbent$ for tbe Ye*r Ethded JI Deeember 2024
FREE CHURCH OF scOTiAli￿ STORNOWAY
Mann Judd Crf)Tdon L
Chartered A¢c(KLnt*t$
26 Lewis Sireei
s￿r￿waY
Isle of Lewi$
HSI 2JF

FREE CHURCH OF SCOTtAND. STORNOWAY
Contents of ihe Fin*nd*l Sthitments
for tbe Yur Ended 31 December 2024
Page
Rep)rt ofthe Trwstees
lll<kpende•t Exlmivr's Report
itemtTht of Fknxntl*l Attlvlti
Bal8nce Sheet
Note5 to the Fin*ncisl Stalemtnts
10 to 19
Dd•iied Statement of Finantul Attivili

FREE CHURCH OF SCOTLAND. ￿oRN0WAy
Rq>ort Of the Tru4e25
for Iht YEar Ended 31 December 2•24
The tru5tee5 p￿￿nI the4r repcrt with financial swemettts of the ¢harity for the year ¢nd¢d 31 December 2024. The
tmstees have &*)pi¢d the provisiovs of A¢counting R<pOrt￿￿g by Clwities: Statement of ReCom￿￿nded Practice
appli¢able ro chariiies preparing their aCco￿ts in accordwKe with the Financial Re￿)rtIng Standard opplicabl¢ irt th¢
UK and Republic ofirel*NI IFRS 102} (effeaive l Januay 2019
OBJECTIVES AND AcrtVlTIFS
Objeclives and
Stomoway Frte Chu￿￿ of Scotland is a COn8Wion ￿ the Free Thureh of Sc￿land ￿￿kIn8 Towanls thE Ctsrnrno
aim5 oul kk)w. It is a Presbylcrian ¢hurth adhering ID its worship and d￿lTine to the p)siiion of the Church or
ScotlarKI at the RefoTmation. The Free Church of Scotland has an espl*twiury whKh givrs ihe hi51oriral
bxkground to th¢ d¢nominalion coming inlo bein8 in 1843 and li*s documents in whith is ¢mbod*d the constltutio
of thc Thurch. Thc d￿uT￿C￿l is availablc on re9￿￿ frorn thc Frce Church of SC￿land. 15 North Bank Si.. The Mound.
Edinburgh. EHI 2LS.
The Free Chw¢h of Scotland ojrrently has over l(MJ consre8atioAs in Scodand, as well as one in London and four
North AmeriL¥. and Sister Churches founded by rni55iOD work in Indi4 Peru and sO￿h Afrkca. The Church also has a
Theological Serninary in Edinburgh for ihe trainittg of minis*r5 and Lrthtr Christian workErs and sustain5 an extensive
missionary programme relative to the size of the chureh. The prirtipal ￿1VEry of Iht Church is ihe conduct of public
worship and a5￿cIated matters in ihe contexl of k￿21 ￿nglEgatIons.
Dating fwm 1843 bul with its rwts in th¢ R¢f(KTh3t￿. the Free Chwch of SC￿laThd owes its disiinclive title to lis
hi5toriral 51ruggl¢ to 'frr¢' slat¢ illlErfwuKe in bls inlcrnal affaiT& li ha5 cb5e and activ¢ relations wilh
marty other Reformed churchts of Jesus Christ throughout the MY)rld and Aands fmnly in the tradition whhch accepts the
Bible in il5 ¢ntiT¢ty as the Word of C￿j d¢rives its fonns ol *xhing. wotship, ministry atMI governmeni from it.
lthe main emphasis of our wothip is the preaching of the g05pcI - the B￿d ncws of a frtt aTyJ 50vcrEign 5alvati(
through Jesus Christ alone.
The con8re8*y)n is autknri5ed by ihe Church *) have • •ninister and an &sistant paid from the LMtral funds of the
Church. The con8re8ation a150 ernploys an OFeraiions & ￿Treath Supwt Manager, Church Officer, cleaners
and a hall careiaker. Their salaries are engrossed within the relevani expenditthre category in the llOLe& ￿ the acco￿)
under salaries. honoMia and supplenKnts..
The congregation owns the ChuY¢h, the Church car path and the Rev M A Mxleixl Mernorilll Hall. all sItU￿ed on
Kcnncth Str¢et. Siornoway. h also owns IAxdal¢ M¢¢ting House and the manse at 14 con￿able Road. Siornoway.
The Francis Street manse, the Seminary and the Semin*y park arc all held urth the Model Tru￿ tked of thc Free
chu￿ of SCOt￿nd. While they rErnain Ihe cons1vi(￿'S WQPVti¢5. ¢h¢ pernJi55i(M of th¢ General A55¢mbly is
requir¢d b¢f(￿¢ Ihry bc di5rrf)%d of.
Cr*nlmAki
The con8reg*ion makes from its incomt individuols And or8knlwi0￿ that are genernlly known to the
Trtssi￿ and the cong￿lI￿n. Thc i*neficiaries ¥E inwlved in gciivities or minL5trie5 compatiblE wilh the Church
obJeLiives.

FREE CHURCH OF SCOTLAIYD, sfoRNOWAY
Rep)rt of the Trustees
for the Year Ended 31 Dernbu 2•24
ACHIEVEMENT AND PERFORMANCE
ChArit*blt *clivities
Durin8 th¢ ytw, the church r¢8ularfy for s￿dAY mKi-wttk wwship eontinued the folknving diverse range
of 8¢1ivities in pur5Mii of its S￿Ed airt￿ and (IijcctiV¢5=
In Telltlon t
l. Services of worship in English and Gaeli¢ were held every SuN1ay. These were all INt-streamed for the benefii of
Ih05e who w¢rc unablc lo iwr50n for var￿5 rea50n5.
2. Meetings for prayer were held OTr weth￿5&Y. Thursday and Saiurday eKnin8s with a Zoom vidtrconfrrencing
fa¢ilily on Wednr5d8y ¢vening for thos¢ who ulla>k to attend i[￿.
3. Zoom vid￿*re￿Ie1￿$ faeililies were put tt> gwd use to ￿port v*iws ther m¢Mings for prayer Bibk
study. It was also used to facilitate meetin8s of various subvcommittees.
4. Using 8 ble￿ of house visits or *leph￿e SUPPDr4 spiritual care and ￿121 support was provided by ihe Di￿rie1
Visiiaiion Teams to the elderly, Ihe sick 8ThJ Those are diSad￿NI88ed wiihith their own knmes. This service was
al￿ app￿CLaI1ve1Y augrncnted by the L&dics VisitatK)n T￿5.
5. For th0￿ wiihout XC¢5S to onlinc facilffies. C￿5 and DVLYS of servK¢S were Tegularty dclivcnd to hoffles
Ihroughcwi thr ¢ong]rgaiion.
6. The Crèche and Tweenies groups met regularty IA th¢ I￿11 aThd w¢r¢ ift51nLCtd from ih¢ Go Teach for Beginners
mat¢ri￿￿ The children enjoy h&vin8 the￿ own and also en8a8in8 with ihe activities that arc related k* the
ied¢hing.
7. The Sunday School met weekly durin8 *rn1 lime. The ieaelbers irbStru￿ their classes using a8e-Awropriaie Ver$￿)n5
of Ihe Go Teach matcria
. The much-appreciated monthly 55* Fellowship CONiDsJed lis r¢8uiar merfings and eAy)yed a significant inCTea5e in
the numE¢r attending.
9. The ronsrc8ation5 EKph)rer wup5 conlinucd io mcct Hrckly SCI￿1 time. The meelin85 have proved to
v¢ry ￿pular and the attenda￿t at both hLs ex¢eeded exptttsiions.
l O. A new outfEach natned'Friday5 at the Pred. vihich conJrTrerKed b)wards the end of 2022. to addrcss the c$￿￿unIty
wide probkm of lonclincss *d the ts)st of living challen8cs conlinutd to mcct regulafly in the Rev M A Maclcoj
emorial Hall throughoul 2024 and is a facility greatly appreeiated by all who attettd.
I l. The Rev M A Mxlwd Memorial Hall is also the ¥enue from which Dove's Comer Baby Bank diyribut¢s nappie
ikms of clothing ¥nd baby fom)ula milt frec of charge to parrTht5 WIM) rnay be stru¥Èling *) mee¢ ihe costs of
purchasing s￿Ch iiems.
12. Throu¥lu)ui ih¢ 5UTnmw tnonth5. M￿h-ap￿rfrc1I1ed resular open days We￿ held kn gr¢¢t and offer
hospitslity to visitors from cruise ships berthing ai St￿￿)WaY.
13. Tbe Summer holiday club tlx christi￿•$ holidry club ith rpm Again this year 5w¢usfvlly wilh maximum
numbers attending both clu
14. The Toddler 8roup ¢ontiNes to meet in the Rtv MA Macleod Memoyial Hall eoch M(thday during terni time&
IS. The Siornoway con8re8arKbll COTrttnues ￿ be the Sending Church, for a member of the £¥￿grega1ion WIMJ is
currenily serving Oyerseas Missionary Fellow¥hip IOMF) in Camb)dia as a ielcher and 0￿reach worktt.
16. The con8resatK)n erthurage5 ihe Mi&sioos Suptth Grnup in ILS supwjn of Chrisiians who are enga8ed in a wide
rang¢ of humanilarian, ¢d￿at¥)￿al and ¢vanyli5ti¢ ¥liviii¢s.

FREE CHURCH OF SCOTLANIX sfoRNOWAY
Rqffjrt of (he Trn5t¢¢s
f•r ihe Year Ended 31 D¢¢¢mb¢r 2024
17. The ¢ongreg*ion ¢(￿Alle$ to support Road to R¢￿very and now adMi*isieYs its fmancial affairs by means of a
re5lricted ￿CoUnt. Road to Recovery ￿ an a1cL4￿1 and ¥￿iLlIOn rehabilitalion Progra￿ under the supervision of the
Western Isles Presbytery.
18. The Rev M A Macleod ￿e￿la1 Hall conlinues *) be a pTrpular fun(kr&ising venue for Iwmanitsrian and medical
Charities.
19. The Congreg￿10￿ COhiin*d IL% comffiiimenl 10 supwxl the wider spiriwai, mis￿￿ and finartial interests Of the
Free Church of scotl￿d_
l. Th¢ TrustCCS 8ratcfully xknowlcdgc thc receipt of rcgular don￿1￿ cr￿trIbkn thrr￿gh ￿¢klY and Thinihly
freewill offering enveloFeS. bank sI￿ding Orders and Gift Aid reelaiTnS.
2. The Twstees continue ￿ be ¢n￿￿ra8¢d with ¢4)ntrI￿A0￿S participation in the Gift Aid sth¢rne.
3. tknrtatiohs were rnade the t￿gregati￿l's Be*evolent Fund to tht Eile4n Si8r FWJ B8nk. the Salvation Army
and Doves Corner Baby Bank to assist with alleviatiThg the hardship expui¢nc¢d by iknse who are Struggling as a result
of reduced income and var*)us ￿h¢f re89)n
FINANCIAL REVIEW
Ru•its fDr the yexr
The con8regat*)n principally ￿¢¢1¥¢5 its funding by way of wee&ly and monihly offerings as well as Gift Aid
donatiun$.
The fin8ncial ststemeni$ for the year are set (￿1 IA pages 7 ￿ 20. The s￿eme￿ of Fin￿¢la1 Athivities on page 7
refle￿S net incomin8 res(NJrces of £496,102 (2023- £459.5191.
We iruly gli* ihanks to God for imwivemeni in fi￿￿¢18[ posiiion in 2024 and for the unstinting finBncial
support 8iven by ihe conwaiion.
The main factOTS ie8ardin8 the irnprovement in 2024 were addilional iknnations io the congregalion in order to help
defray high nmning Msts- parti¢uiady h¢aing and li8hiing- and to ¢ontribu¢ towards works around th¢ thwrrh foy¢r.
Frown March 2025, thc o)ngrcgalion will be in thc Scror￿ and murh morc favourable ￿a$¢ of its ele¢tri¢ity contrnrL
but ele¢tiicity eosts still remain a concern. The burden o( rising staff costs (due to increases lli the minimum wage amd
employcTS' national Insura￿¢} as well a5 l&ely Incre￿ mainlenance cost5 on our ¢xisting proF¢rti¢$ ￿11 irnpxt on
our r¢s¢rv¢s in 2025.
We re¢ognise Ihai we a￿ 81 risk of operJiing with an unikrlying deficii ifaciMJn is tsken. With in mind. the
Deacons, Court have asked ihe Finance Ccthmittee to med ￿ diseuss iht e¥rrent finaJKial ￿Sill0￿ and ￿ brin8 back
r¢comrnend*ions *) ihe Deaco￿, Coun to ensure that eXpe￿Ill￿re will n(M exceed incx)me and thai the re5erve5 balance
be mainiained 10 acteplable level. A review of prryerty is ako bein8 uTh4ert8keA by a separae S￿￿c(M￿MIltre.
Reservts policy
It is the policy of the £(￿8r¢gaI1On to mainlain unr¢5tricted fund% i.e. fvnd5 not committcd or inves¢ed in fixed assds, at
a level which 4u*es to approximal¢ly thrtt months ￿n￿stri￿¢d ¢xpendityr¢. This albws suffici¢ni funds to ¢nabl¢
Ihr ongoing work of the churrh ID be Tha7[￿l￿rd. Calrulaiilw￿ dcmonstr•te reserves ar¢ above this level.
Th¢ UnTeslrK¢ed G¢n¢rai ¥¢ JI D¢c¢mkr 2024 •JM)unted to £18.160. Surplus {2023 - £2.371 def￿11). The
Dcsi8nattd Property Fund hid a surphjs balance of £79.54B12023- £76.5291.
T0141 reserves. including the of fixed *hd bai¥nces on Tewickn4 funds amounted io £1,047,824
12021 £1.002,582}.

FREE CHURCH OF SCOTLAND. sfoRNOWAY
Rtport of tht Tr￿￿te$
for ¢h¢ Ye•r Ended 31 De¢¢mber 2024
sTRU￿UR& GOVERNANCE AND MANAGEMENT
Governing documemt
StOr￿waY Free Church of Scotland is trtablithed by Constibjtion. Thc chuTch is a Scottish Chty No. SCOI 1447
The 8overnmeni of tk Free Church ofscfflland is Presbywian and the SI)r￿w￿ cA)nBre881ion is within the weS￿M
Isles Presbyiery.
Reerultment #nd *ppolntrnent tsf oew iriist*ts
sltts a￿l oificc Bear
The chty￿h is Presbyierian in governmeni aThd its day to &y rnnning is tsndertak￿ by the F.Id¢rs (the Kirk Session)
the Deacons Iihe Lkac(*)s' cotsrtk The tkxons. C(4wts 4xcifK ￿n￿lOn rtlat¢s to the material and fina￿la] ￿$1￿¢5$
of the congrc8alKbn, ￿ther¢aS Cldcr5 4re char8e4J with thc 8enc4al and spiriiua] oversight of the con8rcgations.
4¢CCPtcd prnctic¢ for th¢ Mini8t¢r and Eidcr5 to also be in tncmbership of thc Dwors. Court}. U￿r charity lllw t
Deacons are deemed io be the Truskes of the Congreg*wJn. lThis is disiintt from the n)le of CLx)gTegat￿rtll irnstees
rEsponsible only fwholding property tnjsil
L)iNt¥tb¢lli ofcharit Tn￿¥¢$
The KI￿ Session exereises IL8 disertlion in detemLirtirt8 the most 4}prO￿￿te method ofeleeiing Trn￿ee$ (Eldevs
and Deacons). Any ele¢t*)ft process must invofve the communicant mJnbership of ￿ congT¢gaiion. There is Th)
rixed ierm for Trusteeship. Prior kn Ihtir 4)piniment, new Truskes would have serval Ihe churth for scthie time in
warious roles and would be familiar wilh the church's values. its aims and objectives as well as tts day-￿-daY
operalion5.
A5 Port of their indUd￿n pyDgrafflm4 ncw Tru5tCe5 arc rcquircd lo undrr5tarKI thcir 5tatulory
responsibilitie5 &8 ￿1[ as their re4m)￿1bilttY os eldu or deacom.
StitetheAt Rll5k
The Irustees assess the major risks to which the eon8wiioth is ex￿)Sed OA an ongoing bosis and have eslablislKd
pr￿ed￿reS to miiig*te tknse that are identified as a resuh of these reviews.
Page 4

FREE CHURCH OF SCOTLAND. sfoRNOWA Y
R¢tMJrt orth¢ Tru¥t¢¢s
ror the Ytar Ewdtd JI Defember 2024
REFEREIYCE AND ADMINisfRATIVE DETAILS
Regi5ttred charity oumber
SCOI 1447 Iton8re8ation}
SC012925 {d￿QMInal￿Trn}
Cort
ational Tn￿ee$
For holdin8 the Con8regations PropErty in - the Minisier. the Trtssurer Liaison TrllS￿e and the aeTk to the
Deacons. Court. or their SULYessots in oifice.
ConiA¢t InfDrmtitlon
Church uddress
Kennah Sire
Stornoway
Isle ofL¢wis
HSI 2DR
B•nk*rs
Royal Bank ofscoiland
17 North Beach Strett
StorrKyway
Isle of Lewis
HSI 2XF
Free Church of Seoiland
The Mouthl
Edinburgh
EHI 2LS

FREE CHURCH OF SCOTLAND. STORNOWAY
lieport of the TTh¥te¢s
for the V¢4r End¢4131 Detember 2•24
Cf*)un
s ifi
ngiand aThJ Wale5
Mann Judd CJDrdnn I,Id
Chartered ACC￿n￿ts & Registered Audito
26 Lewis Str¢¢t
Stornowoy
Isle of Lewis
HSI 2JF
srATEMENf OF TRusfEES' RESPONSIBILfTIES
The itusiees are r&sponsible for preparin8 the Rcport of the Tr￿ and the fllwjcial 5tst¢rn¢nts in accordance with
applkable law and Unittd Kin8dom Acc(rtmlill8 StsndDrds (Uni*d Kin8dom Generalty Awted A￿0￿11￿& Pr*¢tiee).
The law applicabk io elthriiies in ScoilaTrJ, the Ch8riti&s 2nd Trustee Investment (Scoilandl A¢1 2(X)5, Charities
Acttsurtts (Scotlartd) Re8ulatiort$ las •nendedl **1 the pyovisions of the chariry'5 con5¢ituii(rf4 requires the
trustees to prepare financia] statements for each financial year *thi¢h give a tnje and hir view of the stste of affairs of
the £hawity and of the incomin8 rcsourtts and application of TesoufC¢S. ir￿1￿]1￿8 th¢ inwn¢ Jnd ¢XP￿j)¢W4 of the
charity for thot rwiod. In Erying th05¢ fmaKiai swemew the ¥e required to
select suitsble ￿cOU￿b￿g wTrlicI￿ and aNFly LTh5iacrtly'
observe the rlletlM)ds and rKirtipJe5 in the Clwity SORP.
mpke judg¢m¢nts and %￿lma￿S are reag)nable aJNJ rffudenr
pffpare the fin8nci81 sthtements the goi￿& u)nizm b&sis unless it is Iriapwoprijre to presume that th¢ clwity will
¢JMtinue in busine&%.
The Itwstees 8rt Tespjnsible for keepin8]w)er *counti*g rethrds which disclose with tT&Eonable ac(xw at any time
the fIn￿KIal position of the dwity *d 10 enable them to ensure that th¢ financial 5¢a*DKnts comply with th¢ Clwi¢ies
and Tru￿tr lrt¥estm¢nt (Sthtiand) Act 2(KJ5, Ihe Clmrilies Accounts (Sc￿18nd) Regulations 2(rf)6 {as amende4) and the
provisions of the thariry s constitrjtion. Thry are oiso r¢sportsible for safe8uardin8 tht assets of the charffy 4nd hence f
king reas￿able 5tCP5 forthe PTeveJrtiEm 2nd detecti￿ of frJud ¥thJ irr¢wJlaritses.
Approved by order of the board of trustces on 12 May 3)25 si8rtd on its behdfby..

Inknndent 8x*n)i￿￿$ Report to Ibe TThstees of
Frte Church of Stoilarf
I reFrfJrt on the accounis for ihe year c￿￿d 31 December 2024 set otsi on pages eight to nineteen.
Resi*rflv¢ reSpO￿lbIlItIeS of iruslees*nd euwaner
The ¢harily'S irnsi¢e$ 8re ￿￿nSible for ihe weparalion of ihe accoun1$ in a¢¢Onl￿¢t with Ihe lernis of Lhe Charilies
and Trusiee Invesimeni {SC￿land} Act 21x15 8ThJ ihe Chatities Aecothnts (S¢o¢]8ThJl Regul￿10￿5 2006 las amended). The
harity% (ru*es consider lh* ¢he audit Twv¥rement of Regul*￿Tr 10(IXa) io Irl of Ihe Accounts Resulalions does not
apply. It 15 rriy re5F¥)115ibility to exarnine the accounts a5 required Section 44(1 Xcl of the and b) 51ak whethcr
particular rnatters have come lo my attenlion.
Bayi5 tsf tht l￿depend¢Tht tx*minrf$ rep)rt
My examirt01ion was e4rried out in ￿¢￿r￿an¢¢ with Regulation I l of the ch￿]￿$ A¢￿￿nts Iscodand) Regulaiiort$
2006. An ex8minalion inclLwJes a review of the accounting fecords ke￿ by ihe charity a￿1 & cornparison of the acLxyunis
presented with ihose records. It •150 i￿1th consider￿10￿ of wu5ual ilenjs ¢x di%lowres in the accounts, •i
seeking explanations from you as injstees concerning any such mailers. The w{￿ed￿re$ Undertak￿ (ky not provide All
the evidence thai would Lx reguired in an #udiu and Consequently l ewess an opinion on ihe view given
by the acwjnts.
Independen¢ ¢¥4wln¢r's st•l¢m¢nl
In conn¢¢lion wih my ¢xaminalion. ng has wm¢ ￿ my ￿l¢￿10n .
I l ) whi¢h gives m¢ r¢asonable caus¢ to believe thaL in any m*¢Ti•I rts]￿. IIK W¢4]uir¢menis
k¢ep a¢¢Wnting rteoTds yn wrdanc¢ with SrdioD 44(1 Ila) of the 2W5 Act ond Rwlatit)n 4 of the 2006
Awjjnts Regul￿lOns. arml
io kware o¢0)ynis which with the •¢coUn1#￿ a￿1 to comply with Regulation 8 of the 20(h5
ALrounts Re8ulations
have been met. or
12) to which. in my opinion. attention SI￿￿1d be dr4wn in order to enabk a woptt ¥ndustsnding of the xcounts ￿ be
reached.
Chartcr¢d Account￿15
26 Lewis Stvcct
S¢omoway
Isle of Lewis
HSI 2JF
12 May 2025
P¥e7

FREE CHURCH OF SCOTLAN￿ STORP40WAY
SYAtwwrnt of Fi••n¢i•l Activities
for the Ye*r End￿ JI Dtternber 2024
31.12.24
Totsl
lunds
31.12.23
Tolal
fwids
un￿ride
fvnds
R￿r￿1
f¥Rds
Notes
INCOME AND ENDOWMENTS FR(JM
Donations and legacies
390.923
IA.437
475.360
439.166
Oiher trnding activities
Inves¢nKni ineome
954
19.649
954
19.717
1,071
138
411526
84.575
496.101
459.519
EXPENDITURE ON
Ch•rltable •ellvl¢l¢s
StatT
Other dlreci COSLS Ilotrdll
Oiher dire￿ cos15 Inattonal)
Other direct costs lovers¢as)
75,923
390.451
l.J95
7.983
315220
62369
240
3.031
447,519
240
3.031
TOIAI
385.220
65.640
450,1
475,752
NET INCOMEI(EXPENDITIIRV.)
Trlnsfers funds
26.306
14,935
2,756
45,241
116,233)
Net moveme*t In funds
2JJ50
21,691
45.241
116,233
KLCONCILIAI"ION OF FUNDS
Total funds brought forward
931248
70J34
I.￿2.582
.018.815
TOTAL FUNDS CARRIED FORWARD
955.7r18 ￿023
1047.823
1.002,582
The notrs fom) w of these flA￿claI sta*ments
Page A

FREE CHURCH OF sciyfLAI¥D. STORNOWAY
esknt
31 Dttem1￿ 2024
31.12.24
Total
fiJnd$
31.12.23
Total
UnresiriL*ed
Ru4ri¢ird
FIXED ASSETS
Tangible
858,L¥)O
914.890
903,D76
CURRENT AssErs
Dcbtor5
Cash at bank and in hand
12
11.882
11.882
139,501
13.043
35
35225
151J83
119.487
CREDITORS
Amounks falling due within one year
ij
(18.450)
(18.450)
(19.9811
]YET CURRENT ASs￿s
132933
99.5(YJ
TOTAL ASSETS LESS CURRLNT
LIABILITIES
955.798
92.025
1.047,823
l.Ll)2.582
NET
92.025
1047 823
1.002.582
FUNDS
UnreslTlCted funds
Re*ri¢ied futyJ8
14
955,798
92,025
9J2.24S
70.334
TOTAL FUNDS
1047 823
I ￿2,582
The financial 8tatements were apyoved by the B(Ngrd of and wthorised foT i&%ue on 12 May 2025 and were
signcd on ilÉ bchalf bk-.
Tr notes fomi PaTt of ilw fmanoiol s￿eMents

FRF,F. CHURCH OF SCOTLAND. STORNOWAY
Notc5 to Ihe FiRaNci*l StsiemeKIs
r<+r the Yt•r Emled 31 Deeember 2•24
ACCOUNTING POLICIES
B*w of prepiring the IlngRdal ststoM*ni$
The financial sia(emenis of chariiy, which is a public benefii ¢nii¢y under FRS 102. have been prepared in
acci)rdance wilh the Ch*ilies SORP {FRS 102) 'A¢countiDg and RqKwting by a￿nIT¢s.. Si*ement or
Reeommended Practice applbcable to Chariti￿ weparin8 their *counts in aL￿rdanCe with the Financtal
Reponing Stamdard applicable in the UK and Republic of Ireland IFRS 1021 {eff¢ctive l January 2019Y,
Finanrial R¢porting standa￿ 102 'Thr FirwKial Ryrfing Standard applirabk in thr UK and R¢wblic of
Irelartd. attd the Charitie5 and TnNtt Investment (Scotland) Act 2005. The financial sts*meAts hove been
preparvj under the hI￿N1¢al ¢onYerfb)n.
IwJ¢ome
All inwme is ye￿gniSed in the Sta*ment of Financial Aaivilies oThce the clwiiy has entitlernent ￿ the fund& li
is prolmble that the income will ￿ received l￿d the STnouni can be measur*J reliably.
Expendilmre
Liabilitie5 are recogThi8ed as exFenditure &E scwan &s there 15 a le8al or constructive obliB*ion committtn8 the
¢h&ity ID lh* expiditure. it 1$ pwbable Ib￿ a transfer of eA)nomtc benefiis will be wuirtd in settlement aY¥J
the arnount of the Obljwi￿ can bc fflea5ured reli*ly. Expenditure is xcounted for on an arcrua15 basis aThJ li
bccn clwifi¢d un(kr h¢alin￿ that aggr¢gal¢ all cosl r¢la1￿ ¢0 th¢ ¢4t¢gory. Wh¢¥¢ ￿Thr￿>t b¢ di￿CtlY
ilribvtrd to parlicul¥r headings ihry h4v¢ aIkK￿rd ￿ adivilirs a basi$ ovn5iSt¢nl with ihe of
resources.
Grants offered subject to coThJitiotss whi¢h have Mji been met at the yetr end date are rbotrd as a commitment bui
11014c¢r¥ed as expe￿d]luTt.
Alloc4¢lon •nd apport￿Rment •f¢fj5ts
Costs ate alkbcaied to the appropriate fund followiftg conSider￿lon by Ihe Treasuyu, who MAY consult with ihe
Tnjstees in cases on uncertainty. Th￿t is no &p￿rtiOnment of ¢4)sts b¢￿et￿ funds.
TI￿gIb1r fixed assets
In prewous years The ChurcK lhe S￿l￿ary and the Laxdale Meeting House We￿ not valued in Yiew of the
limibj market availablc wcre in thv balJncr 5h¢ct at NIL. Howev￿. following r4Jvicc from Ccntral OffiGc5.
these p￿pertIeS hav¢ been mal￿d by ik trustr¢s. The valU￿10n of the mAnse at frran¢is Street made by
the trustees irt 1994. All oiher pror*rties •rt sta￿j at eost. The indiYidu41 Y￿￿e$ of the wperties held by the
chArily are ￿w.
Church building and Session R￿- Kenndh Street
CThurch ￿lIdIn& ex*rLS1¢￿ aTh4 por¢h- Seminary, FTan¢is Sir
Church ￿1[ditI8. Laxdale House
MA Memorial H811
Manse- FrarKi5 Sireet
Man￿- Con5thblc 1kn41
Total
£68,(XX
£25,tKK>
£20.IKIS
£357.632
£175.IKM)
£232.458
£87&D9
d¢pr¢¢iatioii is p￿vIded on the Pffoperties. Pl￿1 and 4uipm•)I b5 deplecl￿ed at 20% on a)sL
TAXltion
The charity 15 exempt fm tax on its Charl￿ble activities.
Fvnd alee￿￿￿lIng
Unrestricied funds can be used in xcordance with the diaritsbk objecu7rts a( the discretion of the trusiees.
Re$tri¢led funds Cin only b¢ used for p¥rli¢ular wid¢d PL1￿1$¢$ wiihin the objxts of lh¢ ¢h?ri¢y.
Restriaions arise whejb specified by ihe (b)r￿T01 when Cunds are raised for parnKular r¢strKted Pu￿05¢s.
Fw(her explan8tiM of thc nalurc Wld puryrt>se of eath fund is includcd in the notes thc financial statcment&
Page 10
Colllinued...

FREE CHURCH OF SCOTLAND. STORNOWAY
Not¢s lo th¢ Fip•D¢i•l 51*tm¢nts- ¢ontinue
ror the Year F￿dEd 31 Detember 2024
DOIY ATIONS AND LEGACIFS
31.12.24
Tglal
fund5
31.12.23
Tolal
fujids
Unrestricted
fth)ds
Restrict
funds
Donations
Gift eid
Gmts
B￿ev07ent and Helpin8 Han(Ls
345.954
44.969
57.182
7.293
18.472
1.490
403.136
51262
1&472
1,49)
365,771
47,204
24.839
1,352
439 166
Grants r¢ttiv¢d i￿1￿1¢d in th¢ thv¢, as follows..
31.1224
31.1223
Free Church ofscodand
Energy SavLn8 Trusl
5,750
5,25
19.589
OTHER TRADif4G Acriv￿lEs
31.1224
Toial
fwids
31.12.23
Total
funds
Unreslric￿d Restricted
funds
Magazine iwome
Audio Ministry income
954
954
974
97
954
954
INVLSTMENT INCOME
31.12.24
Toul
funds
31.12.23
Toial
Unrestricted
fund5
liemiicted
funds
Rents received
Bst)k interesi
17,847
1,802
17.847
1,940
17.652
1,630
19,649
138
19.787
Pa8e 11
continued...

FREE CHURCII OF SCOTLAND. STORNOWAY
i Otes lo tht Fiumeill St8ttmt#ts- coNti*vEd
lor ihe Year Emled 31 Dttember 2024
CHARIT ABLE ACTIVITIES cosrs
Grani
f#ndin8 of
I￿1¥1¢1¢$
{sc¢ ￿te
Supw1
Dir￿(
Costs
051$15ee
TrJ¢c 71
61
Totals
Other direct costs {Icthl>
(Xher dire¢1 ¢0S￿ (nationall
Other dire¢1 costs {overse4s1
315.398
126291
447,589
240
240
315
450.860
GRANTS PAYABLE
31.1224
31.12.23
Other direct ￿$ts {IrKall
o¢her dir¢¢i wsts {nati(￿all
O¢her dirert Costs {ovtrsus)
5.(A)D
240
3,031
3.439
1,395
7,983
The toial gmts paid io inal￿tIOnS during thc ycar was a5 fDiIow
31.12.24
31.12.23
Dortations *) other Free Chutcl
Slavic Gospel Association
Muriel Macleod- OMF
& Asia Link$
Chriuian Instiluie
Adam Support Group
Eilcan Siar Poodbank
Bethesda Nursing Home & Hospice
Blythswood
Eun)pean Mi5s*)n Fellowship
Compa55ion UK
Tearfund
Mission Jewish Peopk
FCOS Disaster Relief Fut¥J
Salvation Artny
Do¥e5 Corner
Bene¥o]ent Fund 8r8nts
2,755
1,575
320
3.040
830
370
270
430
1.230
500
1.757
240
250
1,695
29Q
450
396
456
1352
350
50
soo
682
250
250
700
Pa8¢ 12
¢othiiDued...

FREE CHURCH OF SCOTLA sfoRf40WAY
Notes to the Fin*nti*l Ststtments- ¢ortti•u¢d
ror the l¢xr End¢d 31 De¢¢mb¢r 2•24
SUPPORT COS15
Mana8ernent
Oiher
Totals
Other direct ¢osts {local)
126,291
TRUSTEES. REMUNERATION AND BENEFITS
rin8 the yur paYM￿ts rn￿¢ ￿ thc followin8 In￿. by way of salsrie4 I1￿ORri4 pre5entstions and
ministers. supplements. These costs are all included within sthff eosts. There were al￿ various expenies paid.
These c0515 are includcd wiihin ih¢ aptKowi*¢ ¢xp¢w category.
Jl.1224
31.12.23
11.242
8.431
11.169
Q742
10.355
10,103
70
95
"I"rM3lees' expeThses
Tru5tccs'expcnse5 are included in ihe knve slatemenL
STAFF COSTS
The average mnthly nutnberof tnjpknyees during theyearwas as follows:
31.12.24
31.1223
Mirtister in traihing {ufitil Au8USt 2024)
Church officer
Cleaning st&
Trca5urer {until Ma￿kn 20241
Opcrnlions and Outreath Supwrt Manager
No ¢mploy¢¢s i¢ttiv¢d ¢n￿1￿MentS in excess of £￿,000.
Nllages and saJaTies costs include supplements ￿ld 10 three individ￿lIS who are employed by The Free Church
of Scotland ccntrdlly. in zddition kn the ab)¥e individuals who are empk)yed IcKally by Free Church of Scoiland,
s￿rnOW8>.
Pagc 13
conlinu¢d...

FRF.F. CHURCH OF SCOTLAND. STORNOWAY
Y4)tes to the FiAavi•l Stst¢m¢Mts- continued
for tbe Year Ended 31 Detember 2024
COMPARATIVES FOR TIIE sfATEMEKf OF FINANCIAL ACTIVITIFS
Unrestrieted
funds
Re￿r￿le￿
rund8
Tolal
fund$
INCOME AND ENDOWMENTS FRO
Donatiorts and legacies
318.728
50.438
439,166
Othcr iwading aLtivilie5
Investment income
1.071
19.153
.071
19.282
129
Tot*1
408.952
50.567
459.519
EXPENDITURE ON
Ch*rltalAe aetfvltles
Staff
Ot￿[ dir¢rt ¢05ts (locall
Other dir¢rt COSTS (naiional)
Other direct eosis (overseas
70.673
379.296
5.250
75,923
390.451
1.395
1,395
7.983
Tot*1
449.969
25.7¥3
475 752
NET INC(hMFJ(EXPENDITURE)
Tr*nsfers between funds
(41.0171
24,784
5.927
(16,233)
P4ot moYeme•l i* fu￿￿9
(46.9441
JO.711
(16,233)
RECONCILIATiofi OF FWNDS
Tots] fynds brought fonvard
979.191
J9.624
.018.815
TOTAL FUIYDS CARRIED FORWARD
932.247
70,335
I.CKJ2,582
TANGIBLE FIXED ASSETS
Freehold
Equipmenl
Totals
COST
Al l Jathuary 2024
Addiiions
87B.090
30,778
15.IA)3
908.868
IS.￿3
Ai 31 December 2024
46,681
924,771
DEPRECIATION
Al l January 2024
Charge for year
S.792
4.089
5.792
4.089
Ai 31 Dec¢M￿r 2024
9.881
9381
NET ￿0K VALUE
At 31 Drcember 2024
914.890
At 31 Decanber 21J23
903 076
Pase 14
ntinued...

FREE CHURCH OF SCUTLAliD, STORNOWAV
Nrfes ts lh¢ Fin•nfi¥l &it¢meDt3- ¢Olltiwued
for the Yur Ended 3 l Det￿btr 21124
12.
DEBTOILS: AMOUNTS FAiLINC DUE WITHIN ONE I'EAR
31.12.24
31.12.23
Glft aid debtor
11,882
13,043
13. CREDATOKS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1224
31.12.23
Due to Central Funds
Aeerued expnses
5.941
7,825
12.156
19.981
14.
MOVEMENT IN FUNDS
Ne¢
movement
in funds
TTansf¢
beDveen
runds
Ai
31.12.24
At 1.1.24
Unrestritted funds
General fund
De5L8nalcd A5￿ts Fund
Dcsi8nalcd Property Fund
{1371)
858.
76.529
6.782
13.749
18,1
858,09)
79,548
19.524
16,5051
932248
26,306
{2.756)
955.798
R£%tricted
iAxdèle Mttting House Fund
Sabbath School Fund
Explorers Fund
Ben¢volent Fund
Specific Gifts Fund
Restricted General Fund
Road to Recovery
30,515
678
4.R17
L240
29,2LM)
425
4,551
1,297
13131
17491
57
{1.0￿)}
{9681
4,181
26.090
21252
5.994 ￿965)
51,523
5.029
70.334
11.935
2.756
92,025
TOTAL FUNDS
I.￿2.512
45241
Page 15
continued...

FREE CHVRCII OF SCOTLANII STORNOWAY
Notes to ¢ht F5n•ncig1 StstemTrtwts- eo4d*ued
f&r the Year EThd￿ 31 Dettmber 2•24
MOVEMEKf IN FUNDS- c•wtinued
movemeni in funds irKluded in the above ￿ as follows:
IncomiNg
Resour¢e5
expertded
Movement
in funds
Umreslrnttd hThds
Gener&1 fu
Desi8na*d Pl￿rtY Fund
392,(K12
(385.220)
6.782
411.526
1385220)
26,306
Restrlded funds
Laxdsle Meeiing House Fund
Sabbaih School Fund
Expkjrers Fund
Benevoleni Fund
Specific Gifts Fund
Res¢ricknl General Fw
Road to Recovery
13.923)
(886)
(1.7541
17491
{1.450)
57
112.0551
968
144.3671
21,252
1205) ￿965}
573
1.005
1.507
13.023
65.619
240
84.575
65.6411)
18.935
TOTALFUNDS
496.101
450.8(rf11
45.241
Cfymp*ttIlv￿ for fuw
TrdTh5fe
bttwtrn
funds
Ai
31.12.23
Ai 1.1.23
in fuNIs
iJnre$triet¢d funds
Gen¢r41 fund
D¢si8na*d Assets Fund
[kSi￿la￿d Prop¢rty Fund
31.769
858.090
89J32
(47,013)
1187]
12,3711
¥58.090
76,529
979.191
{41,0161
{5.927)
932,248
Resirfeted fumds
Laxdale Meeting H(YJ5E Fund
Sabbaih Sch(*)l Fund
Expiorets Fund
Bcncvolcnt Fund
Spccifjc Gifis Fund
R¢stri¢tcd G¢ncral Fund
Road ￿ R¢¢overy
3L).824
1.549
4.258
2.J65
(1,129)
{511
(2641
(1251
293
?0.065
820
18201
823
30.515
678
4.817
2,240
(2931
5.397
628
26.090
39.624
24.783
TOTAL FUNDS
16
1.018.B15 ￿3}
1002 582
Poge 16
¢oniinued...

FREE CHURCH OF SCIYTLAND. sfoRNOWAY
Notes to tht FinxTrci81 sl4ttthe￿-
for iht Ye*r Ended 31 tl&ember 2024
MOVEMENf IN FUNiKS- tyntlnued
Compardiive movemeni in funts. included in the a￿ve we as follows..
IrkEoming
Resources
re$wrc￿ ¢xp¢rtd¢d
Movemenl
in funds
un￿sIr1rtrd fuwds
Genernl futsj
DLSiW]atcd PropErty Fund
384,721
(431.7341
147,013)
408.952
1449.968)
{41.016)
RtstAe¢ed funds
Laxdaie Meeiin8 House FWMI
Sabbath School Fund
EKplurer5 Fund
Benevoleni Fund
Specific GifLs Fund
Restricied General Fund
Road ￿ Recovery
2.688
587
,753
,375
10.490
27.0
13.8171
(6381
(2,0171
{1.5￿}
110.197)
17.0251
59)
{1.129)
(51)
(264)
(125)
29J
20,065
50.567
25.7841
24.783
TOTAL FIJNDS
459.519
1475.7521
16.2331
A ¢wrent yfdr 12 months and prioryear 12 month5 combin￿1 positioTh hs a5 folkpw5.'
Ntt
ovcmcnl
bn fijnds
Transf
beNeen
fund5
At
31.12.24
Ai 1.1.23
Unre$trieted f4nds
General knd
Designaled Assets Fund
De5isnaied PrO￿Y Fund
31.769
85&090
89J32
(40231)
26,622
18.160
858.090
79.541
25J21
35.3051
97Y.191
114,710)
(8.68Jl
955,798
Laxd￿E Meeting House Fund
Sabbaih S¢hwl Fwid
Expk>rers Fund
Benevolent Fund
Specific Gifts Fund
Restricled GeneTal Fund
Road ￿ R￿0very
30,824
1.549
4.258
1365
(2,444)
(364)
(1.013)
(68)
1261
41.317
5.029
820
(7601
1,306
(1.0001
(1.261)
9,578
29.200
425
4.551
628
51.523
8.683
92.025
TOTAL FUNDS
1.018.815
29.￿1
l.lJ47.823
P•$¢ 17
¢ontinued...

FREE CHURCH OF SC(YriAN￿ STORYI OWA Y
Not￿ to the Fimneial Stsitmtnts- contio￿d
for the Year 31 Dtt¢mb¢r 2024
14.
MOVEMENT IPI FUNDS- eo•tl•wed
A current year 12 tnonihs and Pr￿rYear 12 rnonths cornbirted movemeni in furtd& included in the above are
a5 follows:
Incoming
ResDurres
rc50UTCCs cxprThJed
Movemeni
in fund5
Unrtstrirt¢d funds
General fijnd
Desi8naied Propety FUJYJ
776.723
1816.954
182341
140.231
820.471
1835,1881
114,7101
Reslrirtod (ullds
Laxd￿C Mthin8 House Fund
Sabbath SCI￿1 Fund
Expk)Ters Fund
Benevolent Fund
Sp￿lf¢C Gifis Fund
Restricted Gcncral Fund
Road ￿ Recovcry
5296
1.160
2.758
2,882
23.513
92,709
6.￿4
{7,7401
{1,5241
13,7711
{2.950}
{22.2521
151,3921
1,795}
12,4441
13641
(1.0131
(681
1.261
41.317
5.029
135.142
91.4241
43.718
TOTAL FUNtxs
955 620
926.612}
29.008
RELATED PARTY DISCIA)SURES
Related party trartsaciions are disclosed in ihe Yntsttts. Remutheratiorn and Benefits.
16.
EXPLANATIONOF FIJNDS
Unrestricted
The Genernl Furyj encom￿SSeS a]1 income and expethJibJre rtjthg to the Primary Activities of the
charity, other ih&n tlTrose for which funding is restricted.
The Designa*d Assets Fund ]rpresents the Val￿ of ume$￿ed funds tied up in fixed assds, which WO￿ld ￿0t
be readily eonvttted into ¢*sh.
Thc D¢si8na*d Pll>perty Fund rcpresenls a cash balance held for WOF*rfy rnainienance.
Resirieted Funds
Thc Laxdalc Meeting H￿se fimd rewc%nts all income aThJ cxpendibjrr re1￿ing th ihe upkLYP of Ihis building.
The Sabbath Schfy)I fund represenis the weekly o)Ikciions. digtribu*d E￿ween Chariiablc and ihc
purchase of materiols for the cjasses.
The Exph)rer$ reprewts th¢ wetkly 5thriptions and cwnp fees. di5tributd between tILe c051 of the
group'5 events aTrJ xtivlli￿ and charithble cwse&
The Benevolent Fund represents fv]wJs held to be diStrib￿¢d * the dis¢rrfion ofthe Trus(ees ￿ individuals w]K)
ar¢ going ihrough financial hardship. The Welpin8 Hands. iniii*ive is also *lmini5fftd ¢lThigh this fynd.
The Spe¢ifi¢ Gifts Fund rewesents donations we<eived for payme*t ￿ spe¢ifhc charitabk causes. Recipienis of
¢K￿nd11￿T¢ fnxn thi$ fund 1$ al$0 known 0$ Extrn DeTh)minaiiortal ObitiJ>
The RestrKted General Fund ￿ used for one-off income items received for specific in order to track
the rclcvani expcnditurc acconlingly.
Pa8e 11
conlinued...

FREE CHURCH OF SCOTIAND, STORNOWA Y
Notes to the FiMnci•l Stsitments- comtiaued
for the Yur Ended 31 Detember 2024
16.
EXPLANATION OF FUNDS- ¢(•tkn*ed
The ROJI to Recovuy Fund rcla*5 to a support prD8rammc individuth affectcd by alcohol and addiLlion
is5￿$. Th¢ r¢slri¢ltd fund was utablished in 1123 thro￿ ret¢ipt of fynds from thc We5tcrn l$le5 Presbytery.
which pieviously administered the projea.
17.
CoNTRIB￿loN TO CENTRAL FUNDS
2024
2023
General Fund Gmss Ordinary In¢ome
401123
384,197
Ministry LI￿lS
Administraiion levy
Fixed albwart¢e (to be rttairted ￿￿1 ¢txv&rtgaiion use)
(73,1281
(25.8001
64.5501
(18.0601
(24.000
48.2001
Net Ordinary Inwne
238.645
223.937
5LV%1202J - 6￿•) of NetOrd•nary l*comt- fLY missil￿ Fund
119,323
134,362
DoNatiDns ￿¥]¢ to F￿< Churth of Sc4AlaThJ funds
218.251
246.422
L>)llatv)ns are alkKatcd ￿ folb)w5:
Ministry (f>sts
Admilli5trarion l¢vy
Mis5th)n Fund
73.128
25,$00
119.323
88.060
24.000
134.362
21¥
246 422
The abov¢ figures do not take accowil of the xcounls adjuslrn¢nt for Gift Aid due at the year*rKi. the 50gb
(2023- 6￿tr) conknbutiDn to rcntral f￿￿on this in¢umE.
Page 19

FR££ CHURCH OF SCOTLAND. STORNOWAY
for th¢ YeAr ENled JI l>tt¢*b¢r 21124
31.12.24
Total
funds
31.12.23
Tothl
funds
Unre5tricknJ
ds
Restrithd
funds
INCOME AND ENtKJWMEKrs
Donalious and legKi
Donations
J45.954
M,969
57.112
7293
J8.472
13.136
52,262
18.472
365.771
47204
24.839
Gift aid
Granis
Benevoleni 8nd Helpin8 Hands
J90,92J
84.437
475J60
439.166
Other tr*ding *etiwitie5
Magazine income
Audio Minisiry irt¢om¢
954
974
97
954
954
1.071
lllveslm*Dt ineame
Rents received
B¥nk accouTht int¢rr5X
17.847
1.802
17.847
1.940
17.652
1.630
13K
19.649
138
19282
T(fvt•l IntomlDg r¢vwrtts
411.526
84.575
496.101
459.519
EXPENDITURE
Charit•ble ￿tIvitIeS
Was¢s & Honornri
Ceniral Funds
Road io Recovery
Explorer5
Youth felk*wship l Youih Club
ornoway Free Church CongrewK)nal
Fellowship
Grants to insiitutions
84226
216J66
IOJ02
94,528
216.366
1,205
1,754
803
75.923
245.587
1205
1,754
503
300
264
59
680
683
8.491
742
9.171
12.817
301.631
22.938
324,569
334.616
sllp￿rt eosts
M*naEement
Pul￿1 supply
Presbytery & Assembly expen5¢5
C0￿mUnI0￿ expeAses and hospita]iry (less
donations)
M¥42ines
Sabbaih School
Carried foNaTd
3.179
4.591
3,179
4,594
99X)
5,874
612
1.523
612
1.523
1,946
11.854
861
1,066
9,982
11.854
This pa8e41oes not forni ofihe finaKiai sthtements
PaBe 20

FRF,F. CHURCH OF SCOTLAWD, sfoRNOWAY
D¢t¥iled S*•tew¢nl of Fi￿0¢1•1 Arliyities
for the Ye*r Ended 31 Deco•ber 21124
31.12.24
T(￿[
nds
31.12.23
Tothl
runds
furtds
Manaigtrnenl
Brought Forwatd
Gifis for miDisltrs
11,854
619
1.854
932
9.982
313
12.473
313
IL786
9,982
Other
Insurdncc, rates & water
H¢a¢. light & powcr
Repai[¥ artd equipment
l elephone
Printing? p)sta￿ and S￿onery
GU￿ra] expenses
Gift Ai4 admini51ration fees
Accountancy
Courses and Conferentts
Trdvel and Acc¥)mmodaiiort
Free Church carnp contribution
Lif¢ a55uranr¢
Ikpr¢¢i81ion of e(pipment
16.284
28.019
15.133
3.229
1041
1.767
1.410
1,872
416
212
1.472
21.049
11,093
17.756
49.068
26,226
3.229
2.143
4,461
1.410
1.872
806
212
1.500
733
19.395
62,173
34,491
3,175
2.]23
4,535
404
1,836
1.290
412
500
620
1112
2.694
39)
733
4.089
113,505
131.154
Total resources expethd
385220
65.640
450.860
475.752
Net {exptndi¢wreYIMoTh¢
26.
18.935
16.233)
This pagedoes noi form pat ofthe finaKial slat￿ents
Pa8e21