REGISTERED CMARITY NUMBER: SCIII1447 Rtport of tbe and Fln4•¢lAI St•temthis for tht l'ear Ended 31 Deeember 2024 FREE CHI'RCH OF SCOTLAND. STORNOIVAI. Judd Lid Chartered *6 Lc%vi5 Sir SiorrKbiva) 151¢ ofLwis
FREE CHURCH OF SCOTLAND. STORNOWAI CJients of itht FI1 StieNt•¢s for ihe Yur £Ie JI Dtcrnber 2025 Report of (kn Trnstees lde&•dethi Report Staiement of Fl***eknl A¢ilvkks Bal#nce Sheet 10 10 19 Det&iled Stateme•t of fimwmrial ArthitiE5
FREE CHI'RCH OF SCOTLAND. STORNOWAI. Report of tht Trustee5 for lhe I'tar Ended 31 December 202$ The trustres preseni their re iviih the financial theM¢ts of the chwity for iht year ended.I l Ottember ?0?5. The tTUStee5 have adgpied Ihe provisions of Accouniing aNI RenI. ty Chariiies.- Smemeni of Re¢omii)ended Pra¢iice applicable to charities prepari. their %counts in accordan¢e i¥iih Financial Reporiing Swdard applicable in the UK &qnd Republic of Ireland (FR5 IO?} leffeaive l jaTr ?0191. 0E(T]1'E5 AND ACTIIIITIES Objectives aims Siomo%vay Free Chureh of Sc¢Aland is a con¥re¥aiI(Tr of ihe Free Church of Scotland ivork'ing IVar(L8 the common aims set out beloiv. It 15 8 PreserIan church adhering in iis worship and doctrine lo the w)siiion of the Church of Scotland al the Reforniation. The Fr¢e Chw¢h of SeoilaTh4 has aTh eipIanary dnIenT ivhi¢h gDiv¢s th¢ hisioTi¢al b8ek"giround lo Ihe de[n11n1f cornin¥ inio being in l 84_3 2nd lists documenis in ivhich is emkndied the constiiultcAi of the Church. The knumeni is available on reqvesi from ilr Frtt ajurch of S¢]and. 15 North BaThk St.. The Mound. Edinburbph. EH I ?LS. The Free Church of Scotland currently has over 100 congregations in SLxllland. as iv¢ll &s on¢ in London and four in North America. and Sister Chuhe5 foufKied by rnission ivork in India. PC and South Africa. The Church also has TheologTical Seminary in Edinburgh for the irdining of ministers aTrd oiher Thri51ian ivork'ers and susiains an extensive missionary progyramrne relativ¢ to the size of th¢ chuh. Th¢ wincipal adivity of the Church 15 the cotHlua of publi vorship and associated malteTS in tk coniext of kKal congregations. Datln8 fmm 184.1 but ivith ils r15 in the RefornHtion. lh¢ Free Churth of S¢oiland oi%rs its disttn¢tiv¢ title to its hisiori¢al Struggle to remain 'free' from state inierferertrce in iis internal affairs. It has ch)se and aciive relations ivith Tnarry other Refornied churches of Jesus Chrisi 1hrough(l ihe iwrid and smds firnily in ih¢ tradition ivhi¢h Cept$ ihe Bible in its entirety as the Word of God and derives its fonns of iehing. ivorship. ministry 2nd government from il. The main emphasis of our ivshiP is t1 rKexhin8 of the goyl - Ihe gwj neivs of a free and sovereign Salvation through Jesu5 Christ alone. The ¢onupregaiion is auihori5ed by the Church to have a minixer and an ass15tt rAid from ihe ccniral fund5 of the uwh. The FOSI of ope10n$ &. thtreach Supwi k4#nager has been %cani sinee Seplemkr ?0?5. The Cong¢&aT10n also emplo)'s a Church officer. two clvdners and a hall careta"er. TlT salaries are engrossed I1h1n ihe r¢lewant ¢.xpendilMrr cal¢goTh' in tIK notfs lo the accoun1& under 5alariek knnornria aTLd supplements. The ¢on¥region oivns ihe Church. the chh caT park" and ihe Rcv Nl A Nlacleod N.Itrnorial Hall. all silued ( K¢nnrfh Sireet. SionKJiay. li also oivns L&xdale leIll8 House ortd the manse at 14 Cons¢able Siornoway. The Francis Street manse. the Seminary and thr Saninarj. pwk xe all held undrr Ihe Nl(yJel Trust Deed ofihe Free Chur¢h of Scotland. While they remain the conwion's FY(yerlies. the pemiission of ihe General Assembly is r¢quir¢d before itw can be disposed of. Grg]t¢mgking The conbrregyaiion makes grants from ils irtc(me w irtdividuals and Organi)5 ihai are generall) known ¢0 the Tnjsiees and ¢h¢ ¢TelOn. The nefiCiall¢S are involved in 7Ville$ ministries ¢ompibk i¥ith the Church's objeciive5.
FREE CHURCH OF SCOTLAND. sfoRNOWAY It¢m of th¢ Trx3¢¢es forlhe Yev Emded 31 December 2025 ACHIEVEMENTS AND PERFORMANCE Charitthblt xctivil thjring the ycar, the rhuTrh rnei regularly for Swthy WKI mid-week w(Yship C(1•nd the followin8 diverse rdn8e of aciivilies in pursuit of its swed aims •hd Liec¢iv l. Services of worship in En81ish and Gaelic wtre held evw Su. These were ajl live-streamed for the benefii of those who were unable to attend iAyr%)n vati4NLS re&%xLS. 2. Medings for waytt were held on Twesthy. WedTKsday. IIKLrsday tnd Saturday evcnin8S With a Z(K)m VideoOnfer(l8 facility on Wednesday eVtni those wlK> were io ]n-PEon. 3. Zoom videwonferen¢ing fTKiliii¢s wue wt IO 80)d use ¢0 various other me71)g$ for rrfayu atMI Bible udy. li was also used io faciliNe meetitry ofwiLW sd)-commiNees. 4. Using a blend of house visits or i¢leplKme spiriiual ¢ aThJ ¢18] support was provided by the District Visithii(th Teams io th¢ ¢ld¢rly, th¢ si¢k atKI who we disthaniw within their own h)me& This service was a]50 appTe¢iaillY MeDi£d by ih¢ leS VISI[10n Team& 5. For those witlKJut XCCS5 to online facilitic& Ctys and Dvtys of service5 were regularly deliv¢r¢d io hornes thr¢Jushout the congre8atiiJn. 6. ThE Cr&hc Tw¢enic5 grow ffl¢t rc8ul¥ly in the Iw]l we¥e instructed fr the Go Teach for B¢8inn¢r5 moierials. The d)ildren enjoy having their own w(xklthks $tr ab84in8 with the 1VIll¢S th2t art related to the aching. 7. The SuMlay School mei weekty dwing terni lime. Tr iexl)ets innled iheir classes usirt8 a8epropria Ver$nS of ihe Go Texh m•¢rials. 8. The Bible ¢lass for Sl io S4 pupils weekty in tk County h¢1 rni time. Many of them also otnded w¢¢k¢nd a¢ S¢aladal¢ (Xud(w ctre. 9. The much appreciated mL¥hly 55+ Fellowthip (l1j its re8ulsr meetings and enjoyed a signifi¢ant Incre in the number attendin8. 10. Thc congrcgation5 ExphxergryJup5 Cortinuvj io rncrt weekly thliin85LaI tertTh time. The rneetin8s hwve wov¢d be very popular and the ai b(rfh has exceed I l. An wtreach named ridaYS ai the Free.. whith commuKed towards the end of 2021 to aldress ihe community wid¢ problem of loneliness and the ¢oM of livire challenges ¢oniiNe41 w med Tegularty in the Rev M A Ma¢le( Memorial Hall throu8hiMrt 20•5 and is a fxility 8reatly appreciated by all who attend. 12. The Rev M A M&leod Memorial Hall is the venue from whieh Dove¥ Corner Baby Bank distributes nappi¢s. items of ¢loihing and formula milk f¢ of ¢haEe to parabis who may be struggling meet the costs of purchasi& such item 13. ThmUghl ihe summer month& sevml 4yecied regu18r (yen days were held to eCt and offer h05pithlity to visilors from eruise ship5 trrthin8 * &ornoway. 14. The Summer holiday dub and the C15th holiday ¢lyb IKth rn again this year sKcessfully wilh maximw numbers atteThJing Ih clubs. 15. The Tothjltt group continues to med in the Rev MA MxleLhJ Mernorial H211 e¥h MoTrJay during ¢¢rm iin)es. 16. The Stornowty cOngrtl0 eMtiti to bt the SeNling Church. for a member of the congregation wlhri is ¢unMily serving Overseas Missionary Fellowship{OMFI in Camtrfxlia a5 a teadr and 0reach worker. 17. The coTrJreyion encourages the Missiom Sup Gro in its of Thri#iaths who are engaged in a widE ran8e of humRni18rian. educational and eYdngeliAic 1ville&
FREE CHURCH OF SCOTLAND. STORNOWAI" Report ofihe Trustee5 r tht Yt#r Ended 31 Dtrtmbtr 201$ 18. The eongregatton eoniinues to supwrt R[ to Recov ar¥J tv)w wJminister5 its fa[la1 affair5 by rneans of a restricted a¢eount. Road io Recovery is an alc(knl and Jiciion rehabilitation pr(wamme under ihe supervision of the Western 151e$ Presbytery. 19. The Rev M A Mxleod Nlemorial Hall ¢oNlin io be a populw fund-rnising venue for humliarian and M1¢8] charities. 20. The con8regation continued its CMItment to sup[n the widu spiriiu81. mission and finw¢ial inier¢5rs of the FTtt Church of Scotld. ion to co re tionl fund l. The Trusie¢s gratefully a¢knowledge rhe rtt¢iw of 1¥ d(thions from contr1110T$ throh weekly firewill offering envelorKs. knk Standin8 Orders and Gift Aid retlainLS. 2. The TTU$tees eontinue to be encourdged with coniriixKrfs participation in the Gift Aid s¢h¢me. 3. Donalions were from the cgregatIOn'S BenevoleDi Fund to th¢ Eilean Siar Frod Bank. the Salvation Amry and Dove's Corrr Baby Bank to assist wilh alleviin8 the hardship eXrienced by those wkn ¥e strug81ing a result ofrethi¢ed income arvj variou5 Other reasons. FIiYANCIAL REVIEW Rp5u115 for the year The eongregation principally rrteives Its funding by way of weckly aTh4 Mth[Y offerin8s as well as Gift Aid dona¢iL)ns. The financial ements for year are set in pages 7 to 20. The StateTnent of Financial Aetivilies on page 8 reflects inMIng rcsouTttS of £47184112024- £496.102}. We truly give ihanks G)d for the continued and unstinlin8 financial SUprt sivcn by the LL)n8re8ation. In 20?5. a donation of land to the mr of the thuTeh vilEKd * £38.(K#) significtlY improved our reported results. Salary cost savings as a rUl1 Ofvan(leS along with the llinUed reduction in the remitlance percEntagc payable ILI Cenirol Funds from 60I1ts 10 5ts aTkd a more favournble electricity ctraCt bein8 in place Ihroughoul the Teporting iod also resulied in a Tedu¢tion in our r¥)eraling co45. Resiricied funds were uiilis¢d io insthll 4 new sow)d sysm to repl&e ihe exiernèl d(M)r in the MA Macleod Memorial Hall. R¢s¢tves poll It ts the )lleY ofthe congregatton io maintsin unrtJti¢ied fuMl& i.e. committed or invemed irt fixed assets. at l¢vel which equaie5 10 appro.¥imately thC monihs unresiTiaed eipenditure. This allows suificient funds to enable Ihe ongoing work of the ¢hur¢h to be mainlaiwl. Curr¢m CatlationS demarate ihai reserves are above this level. Th¢ Unrestri¢ted G¢neTal Fu at 31 Dettmber 20?5 amoynied 10 £26.7301?0?4 - £18.1(All. The Desiw)ated PrOlty Fund had a surplus balance of £113.624 I?4_ £795481. Total reserves. including th¢ nei twk Val of fix asws and b¢5 IrIded fvnds amounted to £1.091.656 120?4- £1.047.8241. STRUCflJRE. GOVERNANCE AiYD MANAGEMENT Governing do¢umeD¢ SlorTh)way Free Chw¢h of S¢oild is e4ablislKd by Cty)stllution. The is a S¢offish Charity No. SCOI1447 The governmeni of ihe Free Church of Sclal is Prestyeiia) the Stomoway COgtIon is within ihe Wesiem Isles Presbyiery.
FREE CHURCH OF SCOTLAND, STORNOWAY Ryrt oftht Tr•s1tt5 for the Yur Emded 31 Deernber 2025 STRUCTURE GOVERNANCE AND MANAGEMENT Retrthttme¥41 od 8ppolnimeDt of Aew irnslees The church is Pre5bylerian IN government itsthy day nming is )rk¢ ty the Elders (the KI Sessi(ffi) and the Deacons Itk Dea¢ons' Court). The Deac()s' Courts specific funaion relaies io the ma11 financial bu5iiiess of the r0ngrEgaii(, whereas Eidets are ¢hW wilh the gerrtrnl and spiritu81 over$i8hi of the c0n8re8aiiis. cepied Pfa¢ii¢e fw ihe Minisler Eld¢rs akn be in membersh¥i of the Deacons. Courtl. Uler charity law the Deacons are deemed to be th¢ TThst¢¢s of th¢ Cotwvion. (Thi5 is diyinci from th¢ Tole of consrewi0TI trustees responsible only for holdin8 woperty in tnLStI. The Kirk Se55ion exercise5 its discreti in deterniining mo# wrcyiate Md]¥1 ofelecting new Trusttts (Elders and Deaconsl Any election process MU51 involve thc Co1¢an1 membership of ihe ¢ongregation. There is no rixed ierni for TnetshLp. Prior their aFwintmenL new Trn4ees would have setved the church for some time i variiyjs roles and would be familiar with the ¢hur¢h'$ value& its aims a•)d obF¢tives as well as its day-itrday operalions. As pwt of thcir iluCIll n¢i¥ TnJses are required to derSthd iheir sOry resw)n$ibilities as well as their rPsibIlIty as Elder (rf De. Silem¢•¢ Rok The Trus¢ees assess lh¢ major risks to whi¢h th¢ congregation is ¢¥$¢d on basis have est11$ PredureS io mitiwe ihose are iden11fd &s a result of thcse reviews.
FREE CHURCH OF SCOTtAND. STORNOWAY RepTrrt oftb¢ Tr•stttS for the Yer Ended 31 Iktember 2•24 REFERENCE AND ADMINISTRATIVE DETAIiS Registered thritv Aumbtr SCOI 1447 Icongreualion SC012925 Idenominationl Ministers nd Eklers Dtfon$ Rev Calum M Smith tk)nald Buchanan Angus Cnpbell Malcolrn Campbell Norman Campbell thvid Chisholm Jack Libby Angus Maciver Cala Mackenzie Robert Maelenn AllaIr Macle(MJ th)n4ld Macleod Ispringfield Ro) (Treasurer Liais Ttte} Lk)nald Macleod Icottstable Road) lan M Maclegml Iclcrk tt) the Oexon5' Courti Murdo Macleod Murdo A Macltod Murdo l Macleod Tor4uiI Macleod John Ma¢phail Murdv Macphail Joseph Macphee (Session Clerkl Murdo Marfin Roddy Martin Noiman Morrison Murdo A Murray Angus Smith Marten WalkLY P1 Ferguson Gordon Kenne¢ty hn mdonald lain A macke[1¢ Murdo Maclean. 13 Swan Drive Murdo Ma¢leaJL 23 Swan Driv¢ Lkna]d Mxleod (resigned December 20251 tnCan N hla¢leod John A Mxteod Torquil lan Mxrne tkniald J Mxritrhie John Ma¢riichi¢ Nomlan MxriWii¢ Kcnlldh Moryison Con aiional Trusiees For holding the Congr¢gali(ffls Property ID tru - th¢ MinisteT. the Treasurer Liaisort Tru4ee and ihe Ckrk io the Deacons. cOrt. or their successors in 0¢. Conicl Infor¥110# IAttri ModertDr Rev Colin IMa¢leod Free chUh Manse Vatisker Asslst••i Mlmlster Rev Cal M Smiih Free Chur¢h Mans¢ Constable Si(noway Isle ofLewis Isle of Lewis Chur¢h addr¢ Kenndh Stie Stornoway Isle of Lewis HSI 2DR B*Ak¢rs Royal Bank of Swland pk 17 North Beach Strttt Siornoway Isl¢ of Lewis HSI ?XF Hud oifict address Free Chjrch of Scotland Tht Mound EdinbIgh EHI 2LS
FREE CHURCH OF SCOTLAND, sfoRNOWAY Rtwrt vfthe TrM51tt5 rortkn Yew E•ded JI De¢ethber 2•25 Independent Exaltr John E5kdale fvloffat BA FCA InlIe0r Chartered Accounts irt EN¥land Wales M&)n Judd Gordon Lid Chortered Acctyjnianis & Registered Awlitors ?6 Lewis Sir Sifflioivay Isle of LviS STATEMENT OF TRiJsfEFS RESPONSIBILITILS The Iru5tets are responsible for tryarin¥ ihe ResTh of the Tru¢¢$ and ihe finark¢ial sthtemertts in (dance ivith applicable law and Unitd Acc(MLniinbt &alar&S IUnid King&)m Gw)eralty Accewed Ac¢ounting Pracii¢e). Chlty law requires the In1¢¢$ to prepare StanlS each financi year. UDder ih law. Ihe INS have elecied PTepaTe the financial 5t&cffttnts in clance ivith Unit¢d Kin¥dom Ge]lY Accepted Accountin PrKtice Iuniknl Kin¥dom Ace(rt•nting &aThlnls and applicajle lawl. Under charity lai¥ the irnstees approve the firthncial sthtements unles$ they 5atisfi¢d that ihey give a rrue and fair view ofih¢ stsi¢ ofaifairs of ihe charity and ofihe incoming resources and application of resrceS includin the incon and expendi1re. of the eharity for iha FKrityJ. In Ih05e fIn¢la1 sthiem¢ni& lh¢ irusiees are requir¢d 10 stlecl 5uithle accounting policies ]d tllen aptty consi¢nity. observe the fftdhods and principk5 in the Charities SORP: mak¢ jIements arml estimaies th are &Sable aLMI wu&nt: Pfepar¢ ihe finaNial eMentS on going c(xKrrn knis unless li is inapprowi4e io preSne th ihe Charity will coniinue business. The Iwst¢¢s are respcffjsiNe for keeping pn)per a¢¢wiiing records which disclose ivith re&soMbl¢ ac¢urxy any tune the financial wjsition of the charity and to thable ihcM lo th the financ1 strnents comply with the Chariiies and Trust¢¢ Invlment (kland} Aa ?¢5 and The Chwiiies ACCOts (Scoilwbdi Regukniork5 amended). Thcy art also restthsibk f¢ safeBuardin¥ ihe setS of the ¢lJarity aThJ hence for taking relsonable $i¢ps for the prevention and daeciion offrdud and th irregwlariiies. Approved by order of the board of InLSttts on ?0 Awil_Y(L?6 MI sigttd its behalf by: l M NJlacleod- TTU5t¢e
Indepewdent £Tamir.5 Keport to Iht Trustees ol Frtt ch¥h of Scotland. Stornow#Y I repcrt on accwnis for the )'edr eTrJed.11 December m15 set oul on pages eight to nineteen. Respettlve responslblllties •ftr115tees And exrniAtr The ¢hariiy's Irusiees are reswnsibl¢ f{ the preparaih)n of the xcounts in cOrdanCe ivith temis of the Chariiies d Tru51ee Investm¢nl (Scoilandi Act •005 aThJ the Thariiie5 Accounis Iscotlandl tUllOn5 ?006 ias omendedi. The charity's Irusiees consider thai the alidit requirtmtni of Rt¥ulation 101 l Mal to Icl of the Accounis RegTulaiions does not 4)ply. li is my Teswnsibhliry 10 e.Yamine ihe acc(wnis &s Tequirtd under Section 441 11¢) of the A¢¢ and io yai¢ ivhetlier particulaT mall¢r5 have rne lo my att¢Trti. B85ts of th¢ imdependent txirninerfs report ly exaniination iv&s earned out in Cordan¢T with Re¥ulaiion I l of the Chariiies Accounts Iseotlandi Requ1105 l(M)6. An exnin8lion incliides a reviov of iheaccounlivg TE¢(dS kepi by ihe Charl a ¢omparison of ihe xcounts pr¢5ented ivith Ih05e record5. li also includes considernlion of unuwal iiems or disc105ures in the xeoiin15. and seek'iiis> explanations from you &% (r$tee$ CernIng an). Mich Mle1S. The procethwes underiaken do n¢A provide all Ihe evidence thai would be required in an audil. and consequent]y I do prt$s an audii opinion on Ik vimv given by the accounts. Ind¢p¢nd¢nt ¢Mminer'5 Stglement In eomection iyilh my examinalion. tho matier h&% e(xne io m). atieniith) . I I l ivhi¢h gives me rea5&ble cause lo belieye ih. in any malerial Te5. the requiremenis to keep xcountin¥ records ill XCOTdance wilh Sethion 44(1 Mal of ihe 1005 A¢1 and Regulaiiort 4 of the ?006 AcCnIS Resulitions: and to prepare accounts ivhieh cord with ihe c(thiing re<orts aml ivith R¢sulatiott 8 of the ?OthS Accounts Regulations have been mcl. or {?) to ivhich. in rny tyinion. attention should be drnwn in ithrio enable a woper underwnding of the accounts to be reached. John Nloifat BA FCA The Instilute of Chartered Accouthants in Engla)d and Mlales Nlann Judd Gordon Ltd Charner¢d A¢¢ountants •6 Leivis Sire Stormiva). Isle of L•Yi5 HSI ?JF O April 0!6 Page 7
FREE CHURCH OF SCOTiA14D. STORNOWAY Stt¢m¢Rt of FiM#odal Aeti¥hiE5 for ¢h¢ Y¢r Faded 31 Deeember 202S 31.1??5 Tothl fu1$ 31.1924 Totsl Unreyriaed Rewicd Note5 INCOME AND ENDOWMENTS FROM LX)naii0S and legacies 413.401 37,085 450.486 475,360 Other trading a¢tLVities Inv¢sim¢nt iOrne 1241 20.9)3 1.241 954 19.787 121 Tot•1 435 635 EXPENDITURE ON Chritable ctiviti Other direL1 costs I11) (hher diTed c0515 I1 Other direa cost$ ioverse¥s) 388J4Y> 34,872 140 447.589 Totsl 388.840 40.168 429.3 450.860 IIYCOMEI(EXPENDITURE) Trnslers bt¢w¢ei hnd$ 46.795 14 60 {2.962) 43,833 45241 Net mov¢meAt in finds 4A735 {2.9021 43.833 45241 RECONCILIATION OF FUIYDS Total funds brou1 forw¥d 955.798 91025 1,047.823 i.rKv.J82 TOTAL FUNDS CARRIED FORWARD l (1? 533 1.091656 1.047.823 The notes forni ofth¢se fuwKial s¢a*ments
FREE CHURCH OF SCOTLAND. sfoRNOWAY Blawce Sheet 31 Dtternlr 2024 31.IZ75 Tal t1$ 31.12.?4 Tolal funds unStriCted RTIc rvlS Notes FIXED ASSETS Tangible assets 51711 948.801 914.890 CURRENT ASSETS DebtOTS Cash al bank and in ha1 12 1&671 107.858 16.671 36.41* 139.501 124.529 36.412 100.941 151.38.1 CREDITORS Amounis falling due witbin (Mje year 13 118.0861 118.0861 118.450) NET CURRENT AET5 I.443 36.41? 142.855 132.933 TOTAL ASSEI3 LFSS CURRENT LIABILITIES i.(K)2.533 89.123 1.091.656 1.1)47.8•3 NET ASSETS 89.123 1.091.656 1.047.823 FUNDS Unresiricied funds Resiri¢ied funds 14 1.002.533 89.123 935.798 92.025 TOTAL FUNDS 1.091.656 1.047.873 The finan¢ial 4aiemenis were approlrd by the PAJard ofTTUStees and au"s¢d fcr ISS on 20 April 1026 and were signed on its behaifby-- D MJ¢l¢od . Tru5t¢¢ The neS fo pirt of ihe5e financial sthiemenis
FREE CHI'RCH OF SCOTLAND. STORNOWAY for lthe Yur Edtd 31 Deeabtr 20L4 ACCOLKfllYG POLICIFS Bsls of prwTiJLg lh¢ f¢nA•riil sttun¢•ts The fitMrt¢ial lICents of ihe charity. whKh 15 a pd>lic benefit effliiy FRS 10? have been prepared in i)rdan(c with ihe Charilies SORP (FRS 101 'Acenin8 and ReEIng by Charities: Siatemeni of Recommeb)ded Pwxii¢e app1]ble io ¢hilies preparin8 iheir accouNs in accordance with the Financial Reporting Siandard •pl1¢Ie in thc Uk aKI RebI of Ireland IFRS 10?) l¢ffeaive l January ?0191'. Financial Reportin¥ stOrd 10? Tr Finrial R¢p[lIng Standard Tplicable in the Uk aTwJ R¢pd>lic of Ireland, and the aJariii¢s and Tru¢¢ Inve5uMen¢ {sclaj1 Aci •5. The fLrtarKi#l 5taternents have be prwed under ihe historical CO conveni1. All income 15 recognised in the stent of Finan¢iai Aciivilies on¢r (k Charity has thtiilemeni to the fiknds. it is probabl¢ th ihE income will be recetved •MI Iheamowjican be measured reliab]y. Liabililies are recognised &% ex11(e &% S¢th as there is o leg w constnKiiv¢ dJli¥aiion commiiiing the ¢hariiy io ihai expenditure. il is probable ih a Wdn5fer of ecorMNniC Fnefits will be requirtd in sdilement a1 the atTh)uni of the thblilIOn ¢an measured reliably. ExpdilUre is accoumed foT on ¢rlS basis aml has beeii cl&%sified under heathngs ibai all CO related its Ihe cattyory. Where co5 cannot be directly aUribui¢d N) pgni¢ular h¢adiD¥s they have been allo¢d to &iivities basis con5iStent with the us¢ of resources. Grtht$ offered subj.efi to coThJitii)r6 whidh hav¢ beet) ihe year end datc are noted a ¢¢)11[eTht but (ru¢d &5 e.Ypenditure. Alk¢•ilo a•d pportlomllbe#¢ of Costs are allocated io the apprwiate fund rdiow1t considerdlion by ih¢ Tr¢&surer. may consuli with ¢he Truqe¢s in ¢5 un¢enainty. There is no portionment ofcosts beM¢¢n fu. To8ible fixed 55ets Itl previous year5 The ChurclL The Stmintyy and the lIak Meding House M)t Val in view of the limited morkei available and were in the balt she at NIL. However. followinuy advirc from Central oifKe5. these properties have been revdlued ty ille thee$. IM10n of the manse ai Francis SiTttt W&8 made by the irusttt5 in 1gH. All other ry(wti¢s ar¢ $ed ¥ coa. The IldlI values of properties held by the ¢harity Are now: Church buildingi and Session Rwm_ Kenneth Street Churth buildin&D ¢Yt¢nsion •d kX)rch - Semin•y. FNKis Stre Church building- Laxdale Mi&siM Holl MA Memorial Hall Manse- Franeis Stre Manse- Constable R(J Land behind 38 Keith Sirrd l¥ifted Toial £68.(M)O £95.(K)O £20.000 £357.63? £175.000 £?3?.458 £38.CilO £916J9• No (kpreCilon is wovided orb the WWlie& Plant and equiwneni is d¢wttia¢ed al JJ%on co. Thc charity 15 from on its charith aaiviiie& F•k)d ceoutlng Unr¢slrhcted funds c4n ir used in with the ¢lwithble objeaives ihe dis¢rdion ofthe trustees. Restric funds ¢an onty be used hr pMticutsr restrkued purrM)s¢s wiihin th¢ objects of the Chlty. Re#Tiaions arise ivhen s>Kcified by the d0T or when fimds are raised particular restricied purp)se Further explanation of the naiure and wn)ose ofexh fUj 15 IIKI in the noies to the finan¢ial emen. Page 10 ntinued...
FREE CHURCH OF SCOTLAND. STORNOWAY ly01 lo the Fin•Trri•l ¥tements- ¢ontinMed for the Year Ended 31 1)etefflber 2•25 DOIYATIONS AIYD LEGACIES 31.1? ?5 Total funds 31.12.24 Toial runds UrerIcted funds Reslricied fuTMI$ Donaiions Giftaid Grants Donation of fixed assets 332.083 43.318 34.99? 367.075 45.411 404.6?6 18.472 38.0 38.f 413.401 37.085 450.486 475.360 Grants received includcd in the alm£. areas follows.. 31.12.74 Frtt Church of Scoiland Energy SavinE Tn1 5.750 18.472 OTHER TRADING ACTIVITILS 31.1125 Tal fuThJs 31.12.24 Total funds UDfe5triaed fun& Restricied funds Magazine income Audio Nlinisiry income 954 1241 954 INVESTMENT INCOME 31.1??5 Toial funds 31.12.24 Toi81 fuNIs Unrestric*d funds Re#ricied funds Rents weived Bank account iniere 19.415 1.578 19.415 1.699 17.847 1,940 ?O.¢yJ3 21.114 19.787 contind..
FREE CHURCH OF SCOTLAND, STORNOWA Y Noles to the 1•#¢1•1 Ststeiiie•ts- fw the Ye•r Eaded 31 Deeeber 2•25 CHARITABLE ACflVITIFS cosrs Grartl ffijnding of S4JPOrt Costs (see note 71 Dire Coqs (see ne 6) Totals Othttdirea costs (lal) hdire ¢osts loaional) Otherdired costs loversea5) 293.7 4.?60 124.993 423.462 39) 5.156 ioJ&fj 124.993 GRANTS PAYABLE 31.12.25 31.12.24 r dircci COSIS Ilocal) her direci cos¢s Inational) OtheT direci costs lovwse&%l 4.760 390 ioJi 9.171 Th¢ lotal grnnts p4id io in4itiMions duringtlr year was 85 folky 31.12.25 31.12.24 tknnation$ to other Fffe CTrwrdKs Slavic Gospel Association OMF Christian Institute Adam Swort Group Eilean Si¥ Fdbk Preseniaiions Beihesda Nursing Home & H05pice Blyihswood European Mission Fellowship Compwion UK TearfurKI MLSSLon Iniernational Salvation Anny Doves Corner North Harris Free Chwch Benevolent Fund gfdnts to iTrJivithals The Gnbia PartrL£rship Lu¢ky2bHere 2,755 1.575 320 240 320 1.130 250 1.02S 1.66S 250 1.695 29¥) 450 396 396 ?50 250 250 lJ20 700 1,485 250 ioJi 9.171 Py12 continued...
FREE CHURCH OF SCOTLAND. STORNOWAY to the Fi•¢i¥l Sttements- conflnmed for the Year Ended 31 Dettber 2(12S SUPPORT Costs Mwagem¢nt Finance Other osts Totals Other dirw cosls {Iw¥ll 13.705 110.707 278 124.Y)J TRUSTEES. REMUNERATION AND BENEFITS Chtrin8 the ye#r paymenis were mk to the following truse& by wdy of salarie5. honoraria. presentations and ministers. supplemenis. These costs all included wiihin s¢aif C5. The wue wlso variw5 expen5cs paid. These costs are incluthd within the awrowiate expense categw. 31.12.24 31.12.24 Rev James Maciver Rev Calum M Smith Donald fvl Buchanan Roddy Manin Sc¢)tt Macleod Jack Libby 1&612 8.431 12.668 11.169 6.742 Trns1tt5' expenses Te¢s. expenses ai¢ iwluded in lh¢ kniv¢ siatem¢nt. STAFF COSTS The average monthly number of employees during the year wa5 as follow5.. 31.11?5 31.12.24 Minister in traini (uniil Augu ?0)4} Church officer Hall caretaker & cleaner Cleaning siaff Treasurer lunlil March 20741 Operniw)ns & Outr¢¥h Support Manager lu No emph)y¢es ffceived emolumenls in exc$ of £60.(W. Wages and salaries costs include 5uppIEmenlS paid io iThlivi¢tals who art employed by The Free Church of SeoilaTMI centrdlly. in addition to the aFA)ve Individ1$ are empkny¢d locally by Free Church of S¢oiland. Stornoivay. Page 13 cominued...
FREE CHURCH OF SCOTLAND, STORNOWAY Notos to the Fin•11] Sllements- eoAiiTri¢d for lh¢ Yur Eadeil 31 D¢¢eMber 2•25 io. COMPARATIVLS FOR THE SfATEMEKf OF FINANCIAL ACTIVITIES Unrestricied funds Restricted fwhds Total funds INCOME AND ENIK)WMENTS FROM Lkjnations and legacies 3>.923 84.437 475J60 her trading activitics Invest¢¢ inC(e 954 19.649 954 138 Totsl 411.526 84.575 EXPENDITURE ON Ck#riible activitie5 Otherdircct costs {locall OtherdirI C051s In1081> (Xherdireci costs {oYerseMI 385.220 61369 447J89 3.031 3.031 Totsl 385 65.640 NET INCOME Tr4Thsfer5 ltwttn 26.3¢ 18,935 1756 45241 Net movemenl ] f¥•ds 23.550 21.691 45241 RECONCILIATION OF FUNDS Total funds l)roughi fonvwd 93? 248 70.334 1.002,582 TOTAL FUNDS CAIUUED FORWARD 955.798 a025 1047823 TANGIBLE FIXED ASSETS Freehold prLyerty Equipment TcrfAIs COST At l January 2025 Additior ¥78.0 38.1 4(681 924.771 38.¢KN) A¢ 31 December 2025 916,1)90 DEPRECIAT10N Ai l January 20?5 Chorg¢ for year 9.881 9.881 Ai 31 Decembu 2025 NET B(N)K VALUE Ai 31 J)ecember 2025 948.801 At 31 Dttemr 2024 878.( 36.8* 914.890 P¥14 ¢ontinued...
FREE CHURCH OF SCOTLAND. STORNOWAI. for the Year E*dtd 31 Dt¢ember20L4 12. DEBTORS: AMOUNTS FALLING DIIE WITHIN ONE YEAR 31.1125 31.1124 Other debtors Gift aid debtor 4.700 16.671 11.882 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.1125 31.12.24 Due io Central Funds A¢cmed expenses 8.336 9.750 5.941 12.509 18.086 18.450 14. MOVEMENT IN FUNDS Net rnovement in fuTwI Transftts beh¥een funds Ai 31.12.?5 At 1.1.25 Uirestrltted fynds General fund Designmed Assets Fund Designated Property Flhnd IS.l60 858.(WO 79J48 110.470} 38.(K)O 19.265 30.819 23.1891 75.624 955.7)8 4&795 1.002.533 Restrkted fund5 Laxdale Meeting House FuThJ Sabb School Fd Exore[S Fund Benevoleni Fund Resiriaed General Fund Road ¢0 Re¢overy (1.4681 {1451 (1.0871 1.491 (1.1231 27.73? 340 3.464 2.788 50.400 4.3 4.551 1297 51J23 5.029 910?5 TOTAL FUNDS 1.047.823 43.833 1.091.656 P4e 15 continued..
FREE CHIJRCH OF SCOTiAND. 0NOwAy Notts to the FwKll S¢1¢¢4¢5- eo¢lnued for the Ye•r Ewled 31 Deeeber 2025 MOVEMENT IN FUP4DS- ¢o•tillKed nK)vemeni in f1& in¢luthd in the above are as follows.. IthCL¥nl Reswr¢ts Mov¢m¢ni expended in furKIs Unrestricted General fLwMI Designated Assets Fund Designated Pr(wty Fu1 374.650 38.{Kl L?.985 (385,1201 (10.4701 38,000 435ffj35 (388.8401 46.795 Res¢rk¢ed fwds L&xdale Meeting Hws¢ Furwj Sabh S¢hool Fund Explorers Fund Benevol¢n( Fund Specific Gifts Fund R¢slri¢t¢d Cener41 Fund Road to Recovery 1.943 303 IJ05 (3.411) {448) (2.592) {750 I7.5)} 124.2571 11,4681 {1451 (1,087) 1.491 7.5 ?3,134 11.123} 630 40.168 1962 TOTAL FUNDS 472.841 429.IM)8 43.833 C•)mpirntlves for •oveent IN fu•d5 Transfers Al 31.12.24 At 1.1 ?4 in fvnd5 fid5 UAr¢strk¢¢d General Designad Assas Fund DeSIgned PrertY FuThl 2J71) 858.(W 76 6.782 13.749 18.160 858,lJ90 16 19 524 05) 932243 117561 955,798 R¢slrt¢t¢d fynd$ LaKdal¢ Mewing House FuThJ Sabbath SclK)ol Fund Explorers Fu1 B¢n¢vol¢nl Fw)d slfIC Gifts Fund Resiri¢ted General Fund Road to Recovery 30J15 678 4.817 2240 IlJ151 1313) 1749) 57 968 292(Kl 425 4.551 1297 483 (1.000) 19681 4.181 51.523 5.9)4 965} 18 935 756 92.025 TOTAL FiJNDS I.(>282 1.047.823 P16 nlinued...
FREE CHURCH OF SCOTLAND. STORNOWAY Noles to th¢ FI•#DciI Stxt¢m¢Nt$- tontined for the Yer Emded 31 Dtcember 20L 14. MOVEMEIYT IN FUNDS- coRtlnu¢d Compardtive net movement in fi]ndi irlUded in the above &r as folloThs.' Inromin Resources eXnded Movement in fund5 UNreslrKled fMnd5 General fund De5i8naled Property FutKI 1385 7?01 6.782 19.524 411J26 13852201 ?6.3( Restricted fiDd5 Laxdale Meeting House FUTKI Sabbath School Fund Explorers Fund Benevolent Fund Specific Gifts Fund Restricted Generdl Fund Road 10 Recovery 2.608 573 1.005 IJ07 13.0?3 65.619 240 13.9231 18861 11.7541 11.4501 (1? 055) (44.3671 13131 17491 57 968 21.25? 84.575 65,6401 18.935 TOTAL FiINDS 496.101 450.860) 45.241 A curreni year 12 MthS and ye¥ 12 monihs c(ffjbined position is as follows.. Nrf Transfers b¢ten fimds At 31.12.25 Al 1.1 •4 UnTestTlCted fund5 General fund Designaied Assets Fund Designated Property FuThJ l?J71) 858.(fXI 76J29 {3.6881 38.000 36.878 30.819 39.6941 75.6?4 932.?J8 73.101 178161 I.1533 Restricted fund$ Laxdalt Meeling Htyjse FuThJ Sabbath SclM)ol Fund ExploreT5 Fund Benevolent Fund slfIC Gifts Fund Restricted Generdl Fund Road to Recovery 30.515 678 4.817 1? 7831 {458) ?7.73? 340 3.464 ?.788 120 483 1.0001 {9681 4.181 1.548 ?J.o 50.400 4.399 70.334 15.9 89.123 TOTAL FUNDS l.(K)?J82 89.074 1.091,650 P•ge 17 coniinued...
FREE CHURCH OF SC(wfiAND, SfORNOWAY r4otes to the FiBxntil Sl•ternMts- too¢l•u¢d r Ihe Ye•r £a0¢d 31 IkttAbw 2•25 l¢L MOVEMENT IN FUNDS- eoiimwed A Cu¢ yw 12 mNhS Pri yew 12 Mh$ ethnbined movemertt in fun¢b. included in the above are &$ follows: Incoming Resources re5tNJrces exp2nded Movemem in funds ilnresirltted fll#ds Gener fund Designatcd A5s¢Is Fund Designaied Property Fund 766.652 38.OlY) 4151 (770J40) (3,6881 38.(x)O 3.720 847.161 {774,(I501 73.101 Res¢rided funds La¥dak M¢eling House FuThl Sabbaih Sch1 Fund Explorers Fut Benevolent Fund Spe¢ifi¢ Gifts Furtd Resiri¢t¢d Gcnrral Fund Road ¢0 Re¢ov¢ry 4.SS1 876 2.510 3,748 ?0,613 88.753 730 17.3341 I l.J341 14.3461 12.2(Kll {19,6451 168.6?41 2.325 (2.7831 14581 11,8361 1.548 968 20.129 121.781 105.808 15.973 TOTALFUNDS 968.942 879.8681 RELATED PARTY DISCLOSURES Reled party ar¢ dixlosed in th¢-TneCs, Remun1( and Benefits" Mte. EXPLANATION OF FUNDS U•rtsirl¢ied Funds The Gela] Fund etKompasses all iNcotne and expaAture T¢ling io the primary f(S activiiies of the diarity, ¢Mher ilw) ihose for which fmdin8 is westricied. The Desi8nated Assets Fu{ rewesthKs the value ofunrestrted tied up in fixed asse whidi would not be readily converd inioc¥h. The Designatrd Pffyerty Fund reprvxnts a LY5h bale held f(K mainnmce. R¢strld¢d Fmnds The L&xdale MeiD8 H(rt repres1$ all incLWne and expenditwe r¢lathng ihe upkeep ofihis lIdIng. The SabbAih SdK fund reFYesetts the wrekly colkaion& distrilted behrn dwitable caws the purchase of rnatffiais forthe clas The Explorers Fund represcnts the weekly subwiwts)ns fees, distrilxrted irtween the CO of the group's ev1$ and xtiviiies and dwitable caus The Benevoleni Fund represents held to be diStrib¢d * the discrnion of ik T¢¢$ to individuals wl¥J are 80ing fu)ancial hardship. The'Hclpin8 Handg initiative is also admInl¢red throu ihis fund. The Specific Gifts FuTrJ repmis don*ions e1ved f(Y ptymcnt to specific charithble causes. Recipients of expenditure from tlus fund is dso known Extya D•Kthin81ill ObjeLIs. Pyl8 conlinued..
FREE CHURCH OF SCOTLAND. STORNOWAY Notes lo th¢ Fln4n¢l•l Stt¢ments- ¢ontl•u¢d for the YeAr Emdod 31 Detembtr 2025 i& EXPLANATION OF FUNDS- e4)ntlnu¢d The R¢siri¢ied Gen¢r41 Fund is used for inc(we received for splfIC purw)ss in order lo Irack th¢ relevant expendimreaccoTdingly. The Road lo Recovery Fund relates io a suNN)n pr0me for individuals affwi¢d by alcohol a1 addiction issues. The restric(ed fund was ¢stsbliSld in ?023 ihrough receiN of rd5 from the Western 151es Presbytery. which previously administered ihe projtti. 17. CONTRIBUTION TO cEnIAL FUNDS 2024 Grncral FUTWJ Gros5 Ordinary IncomE 371.678 402.123 Ministy eosts Adminislration levy Fix¢d allowance (to be Tet8ined knal LY)nrnion usel 171.7601 (26.5801 173.128) 125.8001 Net Ordinary Income 212.963 S012024- S/•) of Nei ordin Ioe- for Mission Fund I(.482 119.323 Donations made to Churth of ScoilaThJ central funds ?04.822 218.251 Donations are allo¢at¢d as follo. Minisrry costs Administraiion levy Mission Fund 71.7 6.5 106.482 73.1?8 25.800 119.3?3 ?04.82? *18.251 The above figures do noi lake 0nI of ihe accounts adjusmneni for Gift Aid due ai the yeaT-eTKI. nor thc 50ty. 12024- 50ryty1 Ccmiribuiion io ¢eniTal fuThJs on ihis inc(me. Page 19
FREE CHURCH OF SCOTIAND. SfORNOWAY Ddllod of fi(1%1 Activllles for the Yr FAded 31 Decernbtr 2025 31.1125 31.12.24 Total fid5 UNrerIe1cd funds Restricted funds INCOME AND ENDOWMENTS Donatlons and legg¢les Donation5 Gift awj Grants Donati)n of fixed assets 33?,083 43.318 34.W2 1093 367.075 45.411 404.626 52.262 18,472 38. 413.401 37.085 450.486 475J60 Other Ir8ding •tlivitles Magazine irKome Audio Miniry income 954 50 1241 954 Investmtht intomt Renls received Bank acwuTrt inter¢5t 19,415 lJ78 19.415 17.847 20.9)3 21.114 19.787 Tolal 5neomlD% ru(¢¢$ 435.635 37.206 472.841 496.101 EXPENDITURE ch8riible AttbViti¢5 Wagcs & Honorwia Centrdl Fulld5 Road 10 Ree()very Explorers Youth fdlowship i Y(KLth Club SoaY Free Chweh ConsW•onal Fellowship Crnts I¢11105 76.538 3.776 80.314 207.217 1.120 2.592 .477 94,528 216.366 1592 1,754 1.4TI 218 1370 771 742 9.171 ?87.020 1&995 304.015 324,569 Support e•sts Pu]pil supply Presbytery & Assembly exwses Communion expthses and hjspitality Ikss donaiionsl Magazines Sabbh School Gifts and preseniaiity 6J86 3J20 6.386 3,520 3,179 4,594 65 745 1.507 1228 65 745 1,761 1.228 612 1,523 1.946 932 13.451 254 13,705 11786 This pa8e does not f(m of the sts1uiY financial sthtemet e20
FREE CHURCH OF SCOTLAND, STORNOWAV D¢¢alkd st•t¢tl of Fthin¢tsl Atli¥illts for tk Yer E•ded 31 Dteember 2025 31.12.?5 Total funds 31.12.24 Toial fwknjs Unr¢yri¢ied runds Re#rici¢d funds M4n*gemThl Fln411te Bank ¢horges ?79 24 303 Other Insurance. Tates & Wdter Heai. light & power Repairs and equipment TeleOne Priniing. postage and stationery General expenses Gift Aid adminisiraiion fees Accouniancy Ho11 expenses & consumablts Infomiaiion & CoThTnuniclllion Techrnlo&v Courses aT¥J ConfeTen¢es Tr4vel and Ac¢ommodaiion Frtt Church camp comribuii Life assurdn¢¢ tkpfeciation ofequipment 20.557 30.645 1&163 17.756 49.068 26.7?6 3.••9 30.645 ?8.778 ?.590 4.)0 4.825 894 2.?32 2.730 3.633 344 329 11615 1.945 4.461 1.410 1.872 3.633 344 850 1.71XI 1.500 733 4.089 4,089 4.089 87.81? ?1895 110.707 113.505 GovtrnaDce costs Lwl and professional fees 278 278 Totsl rescwrtts expend 388.840 40.168 429.8 450.860 Net in¢ome 43.833 This pase d(S not form wt of the Ulory financial SeMen1S Page?1