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
C￿Jients of itht FI￿￿￿*1 St*ieNt•¢s
for ihe Yur £￿Ie￿ JI Dtcrnber 2025
Report of (kn Trnstees
l*de&*•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 Re￿nI￿. 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 j￿￿aTr ?0191.
0￿E(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 I￿Var(L8 the common
aims set out beloiv. It 15 8 Pres￿erIan 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 eipIana￿ry d￿￿nIenT ivhi¢h gDiv¢s th¢ hisioTi¢al
b8ek"giround lo Ihe de[￿n11n￿1f￿ 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 Chu￿he5 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¢ chu￿h. 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 r￿15 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 ie*hing. ivorship. ministry 2nd government from il.
The main emphasis of our iv￿shiP 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 ass15t￿t rAid from ihe ccniral fund5 of the
uwh. The FOSI of ope￿10n$ &. 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. T￿lT salaries are engrossed I￿1h1n ihe
r¢lewant ¢.xpendilMrr cal¢goTh' in tIK notfs lo the accoun1& under 5alariek knnornria aTLd supplements.
The ¢on¥reg*ion oivns ihe Church. the ch￿￿h caT park" and ihe Rcv Nl A Nlacleod N.Itrnorial Hall. all silu*ed (
K¢nnrfh Sireet. SionKJi*ay. li also oivns L&xdale ￿le￿Ill8 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 conw*ion'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¢ ¢￿￿Te￿lOn. The ￿nefiCiall¢S are involved in ￿7Ville$ ￿ ministries ¢omp*ibk 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•n￿d the followin8 diverse rdn8e
of aciivilies in pursuit of its swed aims •hd L*iec¢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
Video￿Onfer￿(l￿8 facility on Wednesday eVtni￿ those wlK> were io ]n-PE￿on.
3. Zoom videwonferen¢ing fTKiliii¢s wue wt IO 80)d use ¢0 various other me￿71)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¢iail￿lY ￿￿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 ￿$tr ab84in8 with the ￿1VIll¢S th2t art related to the
aching.
7. The SuMlay School mei weekty dwing terni lime. Tr iexl)ets in￿n￿led iheir classes usirt8 a8e*propria* Ver$￿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 ot*nded
w¢¢k¢nd a¢ S¢aladal¢ (Xud(w c￿tre.
9. The much appreciated mL¥*hly 55+ Fellowthip (l￿1￿j its re8ulsr meetings and enjoyed a signifi¢ant Incre￿ in
the number attendin8.
10. Thc congrcgation5 ExphxergryJup5 Cortinuvj io rncrt weekly thliin85La￿I 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. ThmUgh￿l ihe summer month& sevml 4yeci*ed regu18r (yen days were held to ￿eCt and offer
h05pithlity to visilors from eruise ship5 tr*rthin8 * &ornoway.
14. The Summer holiday dub and the C￿15th￿ holiday ¢lyb IKth rn again this year sKcessfully wilh maximw
numbers atteThJing I￿h 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 cOngrt￿l0￿ eMtiti￿ to bt the SeNling Church. for a member of the congregation wlhri is
¢unMily serving Overseas Missionary Fellowship{OMFI in Camtrfxlia a5 a tead￿r and 0￿reach 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 f￿a[￿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 hum￿liarian and M￿1¢8]
charities.
20. The con8regation continued its C￿￿MItment to sup[￿n the widu spiriiu81. mission and finw¢ial inier¢5rs of the
FTtt Church of Scotl*d.
ion to co
re
tion*l fund
l. The Trusie¢s gratefully a¢knowledge rhe rtt¢iw of ￿￿￿1¥ d(th*ions from contr11￿10T$ thro￿h 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 c￿gregatIOn'S BenevoleDi Fund to th¢ Eilean Siar Frod Bank. the Salvation Amry
and Dove's Corr*r Baby Bank to assist wilh allevi*in8 the hardship eX￿rienced 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 M￿th[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 in￿MIng rcsouTttS of £47184112024- £496.102}.
We truly give ihanks ￿ G)d for the continued and unstinlin8 financial SUp￿rt sivcn by the LL)n8re8ation.
In 20?5. a donation of land to the mr of the thuTeh vilEKd * £38.(K#) signific￿tlY improved our reported results.
Salary cost savings as a r￿Ul1 Ofv￿an(leS along with the l￿￿linUed reduction in the remitlance percEntagc payable ILI
Cenirol Funds from 60I1ts 10 5￿ts aTkd a more favournble electricity c￿traCt 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 sys*m 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 th￿C monihs unresiTiaed eipenditure. This allows suificient funds to enable
Ihe ongoing work of the ¢hur¢h to be mainlaiwl. Curr¢m Cat￿lationS dem￿arate 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 PrO￿lty
Fund had a surplus balance of £113.624 I￿?4_ £795481.
Total reserves. including th¢ nei twk Val￿ of fix￿ asws and b￿￿¢5 ￿ I￿rIded 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¢oil*d is e4ablislKd by Cty)stllution. The is a S¢offish Charity No. SCOI1447
The governmeni of ihe Free Church of Sc￿la￿l is Prestyeiia) the Stomoway CO￿g￿tIon 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 ￿)￿r￿k¢￿ ty the Elders (the KI￿ Sessi(ffi) and
the Deacons Itk Dea¢ons' Court). The Deac(*)s' Courts specific funaion relaies io the ma￿1￿1 financial bu5iiiess
of the r0ngrEgaii(￿, whereas Eidets are ¢hW wilh the gerrtrnl and spiritu81 over$i8hi of the c0n8re8aii￿is.
cepied Pfa¢ii¢e fw ihe Minisler Eld¢rs ￿ akn be in membersh¥i of the Deacons. Courtl. U￿ler charity law the
Deacons are deemed to be th¢ TThst¢¢s of th¢ Cotwvion. (Thi5 is diyinci from th¢ Tole of consrewi0T￿I trustees
responsible only for holdin8 woperty in tnLStI.
The Kirk Se55ion exercise5 its discreti￿ in deterniining mo# wrcyiate Md]¥￿1 ofelecting new Trusttts (Elders
and Deaconsl Any election process MU51 involve thc Co￿￿￿1¢an1 membership of ihe ¢ongregation. There is no
rixed ierni for Tn￿etshLp. Prior ￿ their aFwintmenL new Trn4ees would have setved the church for some time i
variiyjs roles and would be familiar with the ¢hur¢h'$ value& its aims a•)d obF¢tives as well as its day-itrday
operalions. As pwt of thcir i￿luCIll￿ n¢i¥ TnJs*es are required to ￿derSth￿d iheir s￿￿Ory
resw)n$ibilities as well as their r￿P￿sibIlIty as Elder (rf De￿￿.
Si*lem¢•¢ Rok
The Trus¢ees assess lh¢ major risks to whi¢h th¢ congregation is ¢¥￿$¢d on basis have est￿11$
Pr￿edureS io mitiwe ihose are iden11f￿d &s a result of thcse reviews.

FREE CHURCH OF SCOTtAND. STORNOWAY
RepTrrt oftb¢ Tr•stttS
for the Ye*r Ended 31 Iktember 2•24
REFERENCE AND ADMINISTRATIVE DETAIiS
Registered th*ritv Aumbtr
SCOI 1447 Icongreualion
SC012925 Idenominationl
Ministers *nd Eklers
Dt*fon$
Rev Calum M Smith
tk)nald Buchanan
Angus C*npbell
Malcolrn Campbell
Norman Campbell
thvid Chisholm
Jack Libby
Angus Maciver
Cala Mackenzie
Robert Maelenn
All￿aIr Macle(MJ
th)n4ld Macleod Ispringfield Ro￿) (Treasurer Liais￿ T￿￿tte}
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
P￿1 Ferguson
Gordon Kenne¢ty
hn m￿donald
lain A macke[￿1¢
Murdo Maclean. 13 S*wan Drive
Murdo Ma¢leaJL 23 S*wan Driv¢
Lkna]d Mxleod (resigned December 20251
t￿nCan 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. cO￿rt. or their successors in 0￿￿¢.
Coni*cl Infor￿¥110#
IAttri￿ Moder*tDr
Rev Colin IMa¢leod
Free chU￿h 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
EdinbI￿gh
EHI 2LS

FREE CHURCH OF SCOTLAND, sfoRNOWAY
Rtwrt vfthe TrM51tt5
rortkn Yew E•ded JI De¢ethber 2•25
Independent Exa￿l￿tr
John E5kdale fvloffat BA FCA
In￿lI￿e0r Chartered Accoun￿ts irt EN¥land Wales
M&)n Judd Gordon Lid
Chortered Acctyjnianis & Registered Awlitors
?6 Lewis Sir
Sifflioivay
Isle of L￿viS
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 &a￿lar&S IUni*d King&)m Gw)eralty Accewed Ac¢ounting Pracii¢e).
Ch￿lty law requires the In￿1¢¢$ to prepare Sta*n￿lS each financi￿ year. UDder ih* law. Ihe INS
have elecied ￿ PTepaTe the financial 5t&cffttnts in ￿c￿lance ivith Unit¢d Kin¥dom Ge￿￿]lY Accepted Accountin
PrKtice Iuniknl Kin¥dom Ace(rt•nting &aThl*nls 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 res￿rceS includin
the incon￿ and expendi1￿re. 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¢ j￿I￿ements arml estimaies th￿ are ￿&S￿able aLMI wu&nt:
Pfepar¢ ihe finaNial ￿￿eMentS on going c(xKrrn knis unless li is inapprowi4e io preS￿ne 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 financ￿1 st*rnents comply with the Chariiies
and Trust¢¢ Inv￿lment (k￿land} Aa ?¢￿5 and The Chwiiies ACCO￿ts (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 £Tami￿r.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 ex*rniAtr
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 ￿t￿Ul*lOn5 ?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 Requ￿110￿5
l(M)6. An ex*nin8lion 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 M￿le1S. 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
AcC￿nIS 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 i*thrio 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
St*t¢m¢Rt of FiM#odal Aeti¥hiE5
for ¢h¢ Y¢*r Faded 31 Deeember 202S
31.1??5
Tothl
fu￿1$
31.1924
Totsl
Unreyriaed Rewic*d
Note5
INCOME AND ENDOWMENTS FROM
LX)naii0￿S and legacies
413.401
37,085
450.486
475,360
Other trading a¢tLVities
Inv¢sim¢nt i￿Orne
1241
20.9)3
1.241
954
19.787
121
Tot•1
435 635
EXPENDITURE ON
Ch*ritable *ctiviti
Other direL1 costs I1￿1)
(hher diTed c0515 I[￿1](￿1)
Other direa cost$ ioverse¥s)
388J4Y>
34,872
140
447.589
Totsl
388.840
40.168
429.￿3
450.860
IIYCOMEI(EXPENDITURE)
Tr*nslers 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 brou￿1 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
B*lawce Sheet
31 Dtternl￿r 2024
31.IZ75
T￿al
t￿1$
31.12.?4
Tolal
funds
un￿StriCted
R￿TIc*￿
rv￿lS
Notes
FIXED ASSETS
Tangible assets
51711
948.801
914.890
CURRENT ASSETS
DebtOTS
Cash al bank and in ha￿1
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 A￿ET5
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 n￿eS fo￿ pirt of ihe5e financial sthiemenis

FREE CHI'RCH OF SCOTLAND. STORNOWAY
for lthe Yur E*dtd 31 Deea*btr 20L4
ACCOLKfllYG POLICIFS
B*sls of prwTiJLg lh¢ f¢nA•riil st*tun¢•ts
The fitMrt¢ial ￿lIC￿ents of ihe charity. whKh 15 a pd>lic benefit effliiy FRS 10? have been prepared in
i)rdan(c with ihe Charilies SORP (FRS 10*1 'Ace￿ni￿n8 and ReE￿Ing by Charities: Siatemeni of
Recommeb)ded Pwxii¢e app1]￿ble io ¢h*ilies preparin8 iheir accouNs in accordance with the Financial
Reporting Siandard •pl1¢￿Ie in thc Uk aKI Re￿bI￿ of Ireland IFRS 10?) l¢ffeaive l January ?0191'.
Financial Reportin¥ s￿t￿Ord 10? Tr Fin*rial R¢p[￿lIng Standard Tplicable in the Uk aTwJ R¢pd>lic of
Ireland, and the aJariii¢s and Tru￿¢¢ Inve5uMen¢ {sc￿la￿j1 Aci •￿5. The fLrtarKi#l 5taternents have be
prwed under ihe historical CO￿ conveni1￿.
All income 15 recognised in the s￿ten￿￿t 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 &% ex￿*￿11(￿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 F*nefits will be requirtd in sdilement a￿1
the atTh)uni of the thbli￿lIOn ¢an ￿ measured reliably. Exp￿dilUre is accoumed foT on ￿ ￿¢r￿lS basis aml has
beeii cl&%sified under heathngs ibai all CO￿ related its Ihe cattyory. Where co￿5 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￿￿.
T*o8ible 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 bal￿t she￿ at NIL. However. followinuy advirc from Central oifKe5.
these properties have been revdlued ty ille th￿ee$. IM￿￿10n of the manse ai Francis SiTttt W&8 made by
the irusttt5 in 1gH. All other ry(wti¢s ar¢ $￿ed ¥ coa. The I￿l￿d￿lI 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 (kpreCi￿lon 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 *ceou*tlng
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 Ch￿lty.
Re#Tiaions arise ivhen s>Kcified by the d￿0T or when fimds are raised particular restricied purp)se
Further explanation of the naiure and wn)ose ofexh fU￿j 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
U￿re￿rIcted
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 Tn￿1
5.750
18.472
OTHER TRADING ACTIVITILS
31.1125
T￿al
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
contin￿d..

FREE CHURCH OF SCOTLAND, STORNOWA Y
Noles to the ￿1•#￿¢1•1 Ststeiiie•ts-
fw the Ye•r Eaded 31 Deee*ber 2•25
CHARITABLE ACflVITIFS cosrs
Grartl
ffijnding of
S4JPOrt
Costs (see
note 71
Dire
Coqs
(see n￿e
6)
Totals
Othttdirea costs (l￿al)
h￿dire￿ ¢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¥ F￿db￿k
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 G*nbia 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 St*tements- conflnmed
for the Year Ended 31 Dett￿ber 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 m*k to the following trus*e& by wdy of salarie5. honoraria. presentations and
ministers. supplemenis. These costs all included wiihin s¢aif C￿5. 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
T￿￿e¢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 Individ￿1$ ￿ are empkny¢d locally by Free Church of S¢oiland.
Stornoivay.
Page 13
cominued...

FREE CHURCH OF SCOTLAND, STORNOWAY
Notos to the Fin•￿11] Sl*lements- 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#rii*ble activitie5
Otherdircct costs {locall
Otherdir￿I C051s In￿10￿81>
(Xherdireci costs {oYerseMI
385.220
61369
447J89
3.031
3.031
Totsl
385
65.640
NET INCOME
Tr4Thsfer5 l*twttn
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 Dttem￿r 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 F￿d
Ex￿ore[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. ￿0￿NOwAy
Notts to the FwKl*l S¢*1¢￿¢4¢5- eo*¢lnued
for the Ye•r Ewled 31 Deee*ber 2025
MOVEMENT IN FUP4DS- ¢o•tillKed
nK)vemeni in f￿￿1& 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 Fu￿1
374.650
38.{K￿l
L?.985
(385,1201
(10.4701
38,000
435ffj35
(388.8401
46.795
Res¢rk¢ed fwds
L&xdale Meeting Hws¢ Furwj
Sab￿h 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 •ove*ent IN fu•d5
Transfers
Al
31.12.24
At 1.1 ?4
in fvnd5
fi￿d5
UAr¢strk¢¢d
General
Designa*d Assas Fund
DeSIgn￿ed Pr￿ertY 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 Fu￿1
B¢n¢vol¢nl Fw)d
s￿lfIC 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.(￿>2￿82
1.047.823
P￿16
nlinued...

FREE CHURCH OF SCOTLAND. STORNOWAY
Noles to th¢ FI•#Dci*I Stxt¢m¢Nt$- tontin￿ed
for the Ye*r Emded 31 Dtcember 20L
14.
MOVEMEIYT IN FUNDS- coRtlnu¢d
Compardtive net movement in fi]ndi ir￿lUded in the above &r as folloThs.'
Inromin
Resources
eX￿nded
Movement
in fund5
UNreslrKled fMnd5
General fund
De5i8naled Property FutKI
1385 7?01
6.782
19.524
411J26
13852201
?6.3(
Restricted fiDd5
Laxdale Meeting House FUTKI
Sabbath School Fund
Explorers Fund
Benevolent Fund
Specific Gifts Fund
Restricted Generdl Fund
Road 10 Recovery
2.608
573
1.005
IJ07
13.0?3
65.619
240
13.9231
18861
11.7541
11.4501
(1? 055)
(44.3671
13131
17491
57
968
21.25?
84.575
65,6401
18.935
TOTAL FiINDS
496.101
450.860)
45.241
A curreni year 12 M￿thS and ye¥ 12 monihs c(ffjbined position is as follows..
Nrf
Transfers
b¢￿ten
fimds
At
31.12.25
Al 1.1 •4
UnTestTlCted fund5
General fund
Designaied Assets Fund
Designated Property FuThJ
l?J71)
858.(fXI
76J29
{3.6881
38.000
36.878
30.819
39.6941
75.6?4
932.?J8
73.101
178161
I.￿1533
Restricted fund$
Laxdalt Meeling Htyjse FuThJ
Sabbath SclM)ol Fund
ExploreT5 Fund
Benevolent Fund
s￿lfIC 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 FiBxnti*l Sl•ternMts- too¢l•u¢d
r Ihe Ye•r £a0¢d 31 IkttAbw 2•25
l¢L
MOVEMENT IN FUNDS- eo*iimwed
A Cu￿¢ yw 12 m￿NhS ￿ Pri￿ yew 12 M￿h$ 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 Sch￿1 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
Rel￿ed party ar¢ dixlosed in th¢-Tn￿eCs, Remun￿1(￿ and Benefits" Mte.
EXPLANATION OF FUNDS
U•rtsirl¢ied Funds
The Ge￿la] Fund etKompasses all iNcotne and expa￿Ature T¢l*ing io the primary f(￿￿S activiiies of the
diarity, ¢Mher ilw) ihose for which fmdin8 is westricied.
The Desi8nated Assets Fu￿{ rewesthKs the value ofunrestr*ted tied up in fixed asse￿ whidi would not
be readily conver*d inioc¥h.
The Designatrd Pffyerty Fund reprvxnts a LY5h bal*￿e held f(K main*nmce.
R¢strld¢d Fmnds
The L&xdale Me*iD8 H(rt￿ repres￿1$ all incLWne and expenditwe r¢lathng ￿ ihe upkeep ofihis ￿lIdIng.
The SabbAih Sd￿K￿ fund reFYesetts the wrekly colkaion& distril￿ted 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 ev￿1$ 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 admIn￿l¢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•Kthin81i￿ll ObjeLIs.
Pyl8
conlinued..

FREE CHURCH OF SCOTLAND. STORNOWAY
Notes lo th¢ Fln4n¢l•l St*t¢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 sp￿lfIC purw)ss in order lo Irack
th¢ relevant expendimreaccoTdingly.
The Road lo Recovery Fund relates io a suNN)n pr0￿me for individuals affwi¢d by alcohol a￿1 addiction
issues. The restric(ed fund was ¢stsbliSl￿d in ?023 ihrough receiN of r￿d5 from the Western 151es Presbytery.
which previously administered ihe projtti.
17.
CONTRIBUTION TO cE￿nIAL 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
S￿012024- S￿/•) of Nei ordin￿ I￿o￿e- 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 ￿0￿nI 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
Dd*llod of fi￿￿(1%1 Activllles
for the Y￿r FAded 31 Decernbtr 2025
31.1125
31.12.24
Total
fi￿d5
UNre￿rIe1cd
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 Mini￿ry 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
ch8rii*ble AttbViti¢5
Wagcs & Honorwia
Centrdl Fulld5
Road 10 Ree()very
Explorers
Youth fdlowship i Y(KLth Club
S￿o￿aY Free Chweh ConsW•onal
Fellowship
Crnts ￿ I￿¢11￿10￿5
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
Sabb￿h 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 sts1ui￿Y financial sthtemet
e20

FREE CHURCH OF SCOTLAND, STORNOWAV
D¢¢alkd st•t¢￿t￿l of Fthin¢tsl Atli¥illts
for tk* Ye*r 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
Tele￿One
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 S￿eMen1S
Page?1