2024-12-31-accounts

Free Presbyterian Church of Scotland North Tolsts Congregation Trust&s' RetK)rt and Financial Ststements Year Ended 31 December 2024 c￿rity No SC016415

Free Presbyterian Church of Scotland - North Tolsta Congregation Contents of the Finan¢iol Statements the ￿arend￿l3] LknenFtsr2024 (hurch Inf0m￿tiOn Rewrt of the TnJstee5 Re[￿rt of the [￿leFen￿nt Exam1r￿r Receipts and PayrI￿ts Acc(unt State￿t of Balan￿5 Nots to the Amnts 7-10

Free Presbyterian Church of Scotland - North Tolsta Congregation Trustees Chairman: (RetyJnoJ 01 April 2024) (￿ppoInt￿ 01 Apnl 2024) Memlms: gntart Addres5 hod Road Cottage North Tolsta Isle of Lew H52 ONH Bankers Bank of Scodark1 47 Cr(xnwdl StreÉ* Sttsrnoway Isle of Lewis HSI 2DE Ind

Free Presbyterian Church of Scotland - North Tolsta Con ation The Trustees a￿ to ￿fjr repxrt together wrth ￿ finano'al statwents of the church fvr the year ended 31 De￿m￿ 2024. Status of Charity and Governing Do￿rnent Ncxth Tolsta Is a congregatk)n of the Free Pre5byien"an (ThLW(h rrf knlland Cthe Church'l. oryani&tion ar￿ government of the Churth are ba*d on the Prc5bYtu￿n 5y)tem. The (lln5titution of the (hurth Is Identsfi￿ in the deed ￿ separatw datay 14 ALKJu# 1893. Alms and Affiliation The congiegabon provides gow aThJ pastrnl care in area ()f North T(A5ta. Any mentrr of the public is welcome to att￿d the g(wd serm(￿ whith ￿e maintained in the thurch ￿lIdIng throughout the year. Trustees and OffKe Bearer5 The thurch Is Presbytenan In ￿)Vemrr￿￿t 6FKI its day to day running is Undertak￿ by the D&3cons (the Deacons. c￿rt). The [kaC￿5, cL￿rt Is re$iN)ng￿e for alministering the temporal affairs of the CongregatK>n, I￿(￿J1￿ the Mainterlan￿ of ttE Church ffinan￿ All mcmbers of the tknons, Couri except for the ChaIrn￿n, ale TIu5tees eX-Of￿J0. The Deacorf Court Ytho Se￿ed duriro the year were as frAkMs:. (Re￿gned 01 A￿11 2024) {Atwinted 01 Awl 2024) Interim ModeTrtor: Corjgregational Tr￿lure.":

Free Presbyterian Church of Scotland- North Tolsts Con regation Report of the Trustees Appolntment of T￿Ste@S The Deacons, Court exeroses fts dI￿reknn in (lemiiniTvJ rn) approwiate mettkxl of ￿￿b"ng nt Deacons (Trustee5). Any elec￿￿ ￿(￿eSS must invcAve the communKant meIn￿rShip of the congregabon. The￿ is no fixed terrn Trustee5hw. PrK)r to their aprx)intnEnt, De￿ Trustees byould have ￿ the chvrth fc ￿le time in WdnOUS rdes and svould k familhir wth the. thurch s value5. rt5 aims and Obj￿t￿e$ as well as its day-to-day qtrations. As ￿3rt of their induction prograrnrne, rEw Trustee5 are required to understand th￿r siatutory Yesw￿9blllieS as well as their responsibility as DeatT)ns. Achievernwts and Perfornian During the year, church met regularly for ￿￿thIp èrnl orried ¢xrt varioLL5 in pursuit of the above stated aiffts. Flnanclal review prin￿lS0￿￿¥S offun<ffqry The church rt fur¥Jillg from churth rrEmLrr5 and &Jh￿ts by way of offeriws arKJ Glft Aid donations. General Fund The thurch DoDr CollertK)n, laken try ￿ate at each ser¥￿e. and (her (k)n3tiDns to CA)ngr4ational Funds are recA)rded in tIE Gweral Fund of ￿ Congregab"eTh. The Churth Lx)r collection is the main s￿r￿ of Income to the ktal cu1grg¥t￿n aWKI is us&J to fijnd general congregatiDAal eyndrture, I￿ll1dlng eynditure on the runnir¥J and on-going Maintenance of the church building and manse. In the ￿r ended 31 tkcember 2024 the Cneral Fund shows a SU￿￿5 nf f88812023 - Surplu5 £23,792). This has to the General FuThJ at 31 Dewnbw 2023 itKJenations of E859 f￿ the w￿k of ￿ Tnnrtafian ￿"￿e SKiety É750 for Rev J TalkKh were al￿ fftNed afMJ di*KJrsed. The Deècong Court are thankful that the fvnds of the QwrEgation continue to be in a healthy txjndttic and tty ￿knowIe09e their Indebted￿ to the great Head of the Church for His Maintenan￿ for His cause arrvjng us thrcxJglK)Ut another year arKJ ts givtng ovr people a tThnd to do what they can in providing for it5 rTh3terial rÉed& Hcwever, as a￿laY5, we shixjld be Con￿O￿S that these are only a means to an end of advanong the of Christ and the of 50uls In this wodd, fcr which the ble￿Tr9 of the Hofy ￿'rit is abg)luieFy neces53ry. A￿0Val by the TnLStees and ygned on their behair Dated:

Free Presbyterian Church of Scotland - North Tolsta Con ation Rep(rt of the Independent Examiner to the Trustees fort1￿ yeareTh￿l3j 2024 I repcrt on the acccwnts of the chanty year uKled 31 2024 which are set (Nrt on pajes 5t0 10. Respective rnsp)nsibiliths of and examlner The tharitys ITUStees are re5tx)Trsb￿ for the weparatsC￿ of ￿llXJnts In acoxdanTr with the temis of the Chafitie5 Trustee Investment (ScotlarKII Act 2005 and the Charibes Ac£oLrnts IknUarKII Reg￿atrOns 2006. The charty tnjstees consder that audit wul￿nt of R￿UlatIOn 10(11 of tt Accounts Rgjulations does not apply. It is my rwmsbility to examine the accounts as r￿Uired under section 44(1) (c) of M£t aF￿ to state whettEr partKJdar mattus have cfft to my attentsc￿. Basis of independent ￿amIThe￿S statement My examination is (arrEd out in ￿0)rdan￿ ￿ Regulatio￿ 11 of ￿ QwrIti￿ A￿￿nts (ScotlaThJ) Regulations 2006. An examinakn Ind￿ a review of the actx)unbng records kept by the chèrty and a comparison of the accounts presented with those records. 11 also irKludes CDngdeTrb'im of any unusual It8xs or disd05ur& In the accounts, and s&k5 explanab.ons from the trustees concÈrning any such Iters. The pr(K￿ule5 undenaken do not pr(Mtk all the evideffy that woukl required in an aLhdit, and ct>nsequenUy l L) not exwe55 an audit 0￿"nIOn Mew g￿rn by 6￿0￿nts. Independent examinerfs stst•nent In the course of rr7y examinatKJn, no matter has to my attenb"on: l. whith gives nE mg)nable (au to ￿leve that in any nth.al re¥￿t reqUiren￿ts'. • to keep accounting records in ￿dèfi￿ wrth knK)n 4411) (a) of the 2LKJ5 Act and Regulation 4 of the 2006 Accounts Rojulab"t￿5, 8nd • to wepare 3C(Y)unts which ac(LYd wrth the ￿coUntIng [￿5 CoM￿Y with Regulation 8 of the 2006 Accouiit5 Regulatl￿G hove not LEen met, or 2, to vrfhich, in my otM"nion. atte[rt￿n s￿￿[d LE drdwn in crt to enable a uThJerstanding (I the accounts to be reacw. Ddled..

Free Presbyterian Church of Scotland - North Tolsta Q>ngregation Receipts and Payments Account Yr en(JLYJ 31 tkntr 2024 Special Cdlectitin5 Total 2024 2024 Fund 2024 Totsl 2023 Voknr*tsry Ir￿￿rE Income from Chaitable Actsil Bank & Dep)Sit ￿terest 24￿6 3.574 18.281 43.117 3,574 49,891 2,987 28,410 18281 46.691 52.878 Total Recei Charitable artivities Governance r05ts 25.758 1.764 18.281 44,039 1.764 28.836 250 Totsl P 27.522 18281 45B03 23.792 for the year before transfers Transfers Excess of Receipts over paym￿ts for the yèar 23.791

Free Presbyterian Church of Scotland - North Tolsta Congregation Statement of Balantrs At 31 tketniEr 2024 Sp￿141 Fund 2024 Total 2023 2024 2024 Baft Bank & dep￿t b31anE5 brought forward lances 179,776 179.776 155,984 Movement in year: Excess of R2teipts over PayTnents for year 23.792 Bank & dp.IMJ51t baL3r￿e$ carried forward 179,776 Addition nforniation Flxed Assets 179 776 Liabllities The Accounts detailed ￿ pages 5 to 10 were approv￿ iry the Trustees and signed on l￿'r tEhalf by the Und￿noted. TrusL Trust Date: Date.. 2J.' s.. Zf.

Free Presbyterian Church of Scx)tland - Ntyth Tolsia Congregation Notes to the Accounts Year 31 Det8nber 2024 The ￿n￿Cial SiatWr￿ts mDarwJ wder the hÉtrKal and U￿tr the guhJe4r Lawj down For the ourpu5e ofthe st3tèiiÈnt ￿B￿r￿e askn pb)e& f￿a￿ a5fdh¥&' purw ère a￿lLIble asgw¥ furt re#riEtats wthin these obJ&ts by tr* (kw. thartyoufiw the year

Free Presbyterian Church of Scotland- ri¢xth Tolsta Congregation Notes to the Accounts YÈar etth 31 De(￿nber 2024 Atij At31 Det tserthi 179.776 28.410 27.522 IBQ664 179 776 ￿10 27S22 chèirty. (ther thaTr ch(se for ¥niCn furyjry É rncied. 5pÉrial CDIo t8281 T0131fv•as 179.776 d0Th￿ retTrNod ftythe Trintarian 5xiy d￿d a ( QEriu61 furf5rftt ￿E[￿Et1•y ts the G¥'" •nDUntrfthe -" tre Chuith.

Free Presbyterian Churrh of Scotland - North Tolsta Congregation Notes tD the financial statements Year ended 310ecember 2024 Voluntsry income Total 2023 FurKts Funts 2024 urch CommuThon CO1￿￿5 sab￿th School Incon 19,024 3.039 19,024 3.039 20,644 2.126 er DonatK)ns Gift AKI r￿1Ved su5tellt6t￿ Fund Home Mis￿on FLTh1 Jewish & ForovJn Mi55kin Fvt Colkge & Library ￿[￿1 Bookroom Furxl Genernl Builthn9 FuThJ (knas hJTrJ OUt￿[h F[￿j Trinitarion ¥INe SocEty Pr&ntrtr"on 2,000 3.874 3,385 12,061 1,139 999 957 461 472 1.520 1.253 1.520 1647 11,212 933 614 1,394 11,212 933 814 382 427 381 328 859 750 382 427 381 328 859 750 385 820 24.836 18,281 43,117 49,891 5. Income Irom tharitswe a¢tl¥ittes Sale ot Church Ma￿11neS Pulpit SuptAy 1,299 2275 2,275 3.574 1,186 1.801 2,987 3,574 6. Chafftable acovtties Dwect SuwJ)rt C05L5 CD5ts Totsl 2024 Total 2023 Mini51ries 23,504 20,535 (Nrte8) (NLte 9J 44,039 28,836 or which: RelattrvJ ttj Ullfe5tri£ted funds Relatiwyj to re5trKted fu 5,223 18,281 20.535 25,758 18,281 11,440 17,396 7. Governanee ￿Sts 2024 2023 Preswery and Syrnd expvbe5 Examlrers. ￿M￿ne￿tKIn 250 1,7fA 250

Free Pr￿bYterlan Churth of Sa>tland- North Tolsts Congregation Notes to the finanoal stAte￿￿ts Year ended 31 De(xmber 2024 8 Direct Costs Total 2024 Totsl 2023 Jrts Con9regational Expelms Rwnttfat￿es to f￿neal Treawrer Fljlpit sup Comffjunion expenses Churth m￿aZI 5abWh 5th901 exwses Tender frape Mwines 16,672 16.672 2,275 1.390 iJ58 19,056 1,821 1.149 1,186 2.275 1,390 lJ58 5.023 16.672 21￿95 11.212 other DonatSons 859 750 859 750 200 830 Presentatbn 200 2(K) 1,030 TLal ¢)ther dlrett 18.281 23,504 (Atste 6) 9 ￿pport c Total 2024 Total 2023 FurMIs FuThts PmpEYty InsvTance Heal & LwJht. Church Repair5 & MaIntenan￿- Heat & LKJht- Mat Repair5 & maIntena￿e- Mar6e 1,193 2,114 7503 1.747 7.650 150 178 1.193 2,114 7.503 1,747 7,650 150 178 L,165 1,310 138 1,791 Tephone [phone],535 (Atsre 6) 10