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2024-12-31-accounts

Stornoway & Harris Associated Presbyterian Churches: Stornoway TRUSTEES. REPORT AND RECEIPTS AND PAYMENTS Accour FOR YEAR ENDING 31 DECEMBER 2024 Charity No: SC022831

Stornoway & Harrls Assodated Presbyterlan Churches: Stornoway Reference and Administrative Infornmtion Charity Name: 5trxnoww & Haffb Issockxed Presbbtrrkrl (hwthe5'. Charity Regstrèbw Nthtr.. SC022831 ContsctAdthes%'. APC storr￿Y rjo Dead End 43 Lthjr Loth5 e rh Le¥vis H52 9NS Trustees Indep2ruknt Examiner Bankn Bank rf 47Cromwell si¥eer StortKWaV tsle of Lew HSI 2DE Chbrtered A(￿niartS 63 Kenneth Street stomoway tskof Lew6 HSI 2D5

stornoway & Harris Assodated Presbyterian Churches: Stomoway Trustees, Annual Report Year ended 31 December 2024 Structure, Governan￿ and Management Governing Document The Churth 15 3 cong￿gatiOn of the Assotiated Prestrrftertan Churches of Scotland, is re￿lutiOn dat￿ 30 May 1989 folbwing upon a tked of Sepatation from the Free p￿SbYten.an (hurth L knuand dated 27 May 1989. It regisrerafj Sccthsh Ctsrfty (No SC0228311 Recruitment and Appointment of Trustees The thèrity tnsstees are the member5 of the ￿rk Session leldersl and the Deacons, Court. The elders and (thn5 are elected by the memb￿$ of ihe congregats)n from those member5 who are c0nyde￿d to have the approprbèts Jfts 3nd skills. Elders can also be aptNinted by the Pre5bytwy. The minister of the towrÈgation is an elder aThJ deacon ex offiuo and act5 as Chairrnan of the ￿￿k Session and DÈators' Court. ￿1 eldets are also deacons. The Kirk Sesyon 15 re$W)n￿￿e for 5piriiua1 affaits ￿thIn the c(vJregabon and the (kacon¥ court forfirrKd fabric rnatters. Objectives, Artlvitles and Achlevements The churth's objectives are to gbTity (knd a￿j to ¥Yort for the advaKement of Chri5Vs knng¢trJm Yrfithin the I(￿1 communty and through(xJt the sYQrtd. To tt)is erKI wular gJnday vffjrship seNces and rTyd¥veek prayer meebws were hekl. Thls was ac£ompanied Sih Sntemilttert Fridoy Fellow5hip5 in the thurch IxJiUirvJ. The Kirk Session y￿re thankful aThJ erKouraged thot the services were being attended stèadity by those members ar￿ adherents ho We￿ phycÈlty aL￿e to do However. the Dexons. Cwrt and ￿rk Sewon 3150 agreed to contirrtje to Ilve streèm the semces vo our tesp)ke eQ￿prnent for ih)5e vho ￿Ere houseimwnd (w vulnerable. We £ondLthd these wa YouTube on the Lord's Days. We also revvèwed our Saturthy ￿Orning prayer meeti1￿5 whKh ¥YÈrÈ preViou￿Y teing hdd di9iially and in 2024 WEre tharKJed back to in pewn f&e to fao meetings hekl in the church building ￿)ce a Tr)￿th. These we ￿11 atterNled and it was de(idul to stop these rr￿etir￿J5 I￿1$ on the Thursday prayer tirrÈ Instead. The strearnng of the Lord's Day 5ervKe5 alk)wed contatt syith worship SeM￿S to be maintainèj witri those who were ekjthy and housebwnd. ill ( wothng in the care sector as well a5 the general congrvJation Ykn tircuMstar￿$ preven￿ them attending. The Sesgon tegether ith mUlti￿e volunteers from ￿ Cong￿9￿tr￿ again Èmbarked urKY) a ￿riod of Ir￿1 ￿Jtrtath acuvi￿eS wth dw to (knr di51nl￿t1on of booklets and tracts to the itnrnediate neIgh￿rr￿(￿l. In DetrM￿ thls was cemts.ned with on street dL%tritr￿t10n of of khn iwklets, caleThJar5 and tr￿ts, whith took in Stomoviay. Contatt was maintained ￿￿th the Keith Street and Natheson Road sheltered hou51ng compthe5 3nd the go5￿ syas pr￿he￿ at pDints througmut the year to the residents. With the Prisay care ￿me brvJ rtrtnwsioned and moved to the new faolity at Seaforth Hfmjse we ag) pr￿￿13 preachlng to the residents in the rÉw home as part of a rots forts IiY21 thurd￿. oCca￿Onal meetirys such as hostin9 ihe Lord's Day ObservarKe Sooety, Good New5 for E¥eryone. and i￿￿¢ ry)n th(Nninab(xwl prayer meetlTrJs did tske rlatr were well attended by other churdE5. We also dSd maintn of the msgcnary group5 wpwt 5uth a5 OMF. SG¥ SDHS. Steadfast Gtobal. "a Partnershipi OperatK)n mobili￿tiC￿, etc. We had the privilege of b2ing aldress￿l by representatives of a numtEr of ihese groups. We MTrtin￿d to arrarye weekty SUPF4y fcf the ￿1p servKE5 in Scarista Harris (xjr small numberof ￿thful attendees. As a Deacons, Court alg) contlnued a hardship fund for IndividuaLs a￿ated ￿1th the congregation shodd it have tth) required a5 a regjt of the cost of liwrrfJ cngs ImpacbDg irKome5 and pbs. TIE corwgNAtion wèktyy￿ this and it remalns availaNe 5VPtwbry in immediate need.

Stornoway & Harrls A5￿)CIate￿I Pre5byterfan Churches: Stornoway Trustees. Annual Report Year ended 31 De￿mber 2024 Objertlves, Artlvities and Achievements (contd) Our mlrdstv has conbnued during & chalknging perud, ith some tsithfvl and atteThlee5 Pa5%ng to f6ithfuly the each week in a SiT￿tU￿d ar¥J systematic way. This has iken a real tIes￿r￿ to the membets and give thanks that in prOVKkn￿ me L(HO has rJe&w dedtsllM ty bnThJing new faces IntoconTra our orik antt (Msuan fam#v. Tht new latge wint purthased thp wev¥Jus Iwe been recéfved wpll aro rqgulwty usÉd by the and The¢fote, whik ￿ are a Thll dert)Minè￿n a sm411 wngegaty￿ ￿ remTAn irn Lord¥ 5crvi¢e a￿1 His faithfuhe has 9wI thè con9wation re 0urmsK￿ and us contIn￿ W forthefttturé. Financial Review Ihe church's pnncipal swrce ol incrx)p Is the vekty offerfng5 ai 5￿ces, with monthty stsndThJ trder payrynts and au9tDented l>y aid tax repayT￿ntS s¥here apwoFNiate. In addpbon, there a￿ special c￿￿￿n5 and Occa￿Onal thr%3tM)tis a There was a defict fw it yoar of E5,48612023- defot £10.9851. As a result u￿￿trI￿e￿ fu￿￿$ have (rÈased to É28.111 at the yeaf e￿1 12023 - É33.597}. In adjibon there wa5 £70 in rethcted funds from a yoal cdleLli￿ vrtich will be di￿r$e0 In 2025. Tre trustees £L￿￿L￿r thisan adequate restyve to carry fomard to 2025. Approvcd ty thc Tru4e¢s and *gnod en thoir bohèlf,

stornoway a HaTTiS AS￿dated Presbyterlan Churches: Stornoway SC022831 Report of the Independent Examlner Ropetti¥e responslbS1SUes Ortn￿ examSner The charty trustees Cor￿￿￿er that an independent examinattl￿ U￿er $tttK￿ 44IIKcl ef the Charities and Tw#ee InYestNÈrt 1ot￿nd) Art 2ThJ5. It Is my iesp)nsitdl1ty to eyAmkne the accwnts s&t¥Yl 44(IX<l of the Ad and to ate particular mDtt¢rs Ikive cYJme lo my atterton. Bas ol Independert examlnefsstatemerrt An exominotiOD Inclu&s a re%itr¥ ol tr£ accounting records kept ty the <hJrity of the ac(rxJnts pr￿￿ted wlth ttIGse records It 31&i I￿l￿deS c(￿S￿ler￿0￿ of any unu511al rtepn< nr divI)£iirX IA Ihp xrrMnr%. and See￿ng exrlanations from the trLtstee5 concerning iny 5uth matter5. The pr￿edureS undertaken do rth prowde all the evvjenct that wouky be r￿uIred Iri an al￿t, and CLMiseqwtty I do e>press an audrt (4)IniQD on theactounts. Independ¢nteximine￿$ statement In the course d my eyhm#)awn of stat￿￿ent IE yeareDded 31 [￿[￿t￿ 2023 a5 Set OLt on p 5 to 8, no rnatt2r hJs <orne to rny attentlon th gNes tD belleve thot in any matersal respect" • act￿ntIng records hève Njt been kept in ac(cd￿ Se£tbn 44 Illlal Df the Charftie5 and TrusTr Invetnetts Iscouandl Att2(K5 and flegulat￿n 4 ofThe Chatiues Accoums Iscouandl Re9ularknns 2W6 . the accounts don0t￿£0￿ wh th)5e rernrd5 b)e #atanent of ￿cOunt tto not compty v4Kh any of the teqvlrements of Re9uktkn 9 of The ￿ar A(wuntslStodandl Re9ulthts 2006 whith in my o￿nkn. artentk)n shoukl be drawn In order to enth a understarnjng of the rounttsto be rtya¢J￿d 63 Kenr*th sfreet Stomowav IS￿ of Lew HSI 2D5 ate

rn ri rn un ed 31 Decem Unr￿(ted Restrictsd Funds Funds 2024 2024 Totsl 2024 Total 2023 Voluntary Incomtr Income frorn ChantalAe Attmbes Investment Intome Other Incorning Reg)Jr 43,086 220 43,306 45,66B 96 1,954 1,585 1,954 1,585 220 Charitable aclivitses $1.835 276 150 51,985 276 58.599 264 150 Net Rec*iptsllPaymeThtsl before TraMfw5 15W6) 70 15.416) (10.985) TraMferstol{IMm) funds SUrp1￿1{De￿dt) forytsr (5.486} (5h16) (10,9851

nt of Balances mber 2 24 At31 F￿d$ 2024 Funds 2024 Total 2024 T•tsl 2023 Note 8ank & DepD5bahnces browht rorward 33,597 33,597 44,582 Movemert in year: S$Jr￿LS1[De￿crtj for the year 15.486) {5.4161 110,9851 Bonk & DepDSit ba&N5 carr￿d forward urth 2(Ml,OQ) 230.ory) 200.000 230.000 200.wo 230,000 Ihe Awclaied presbyteri￿ Churthes of 50,OQO Other Debtors Gfft Ald Recelv 532 Uabllltles The detai￿ ffj page5 5t0 8 appro¥&J ty the Tnjstees LXlth8r behaf by the urderTh)tsJ

orn l. Tntstee Remunwèlon and Relèt•l Party Trathsaltlry a5 In receipt of Sakry and pension cosls t3taSing £￿.313 12023 £28,855). One t.'11SlJp &ceived Tolrrhly￿eI￿e￿t of expenses totdlling É2,302 dLJ14ng ihe year. In rclat￿Jn to r￿dIty Evlprt Supply r￿e1 £975. £370 and￿[195. ND cther La pwson rdated to a trustee had any Fer>)nal inleicsl In any Lontrart or tranSaClioii entered Int[> by the Char￿ thring the year. L Movernents in Fvr15 Atkjan 1024 At31 De¢ 2024 R￿l￿ts P•yments Transfers Unvestrktsd fu￿5 Gencral Fund Faiic 4,374 7J.223 46,289 336 51IL2 2,551 25,559 I4,(￿) R•strithd fvnds Spwai 220 Z20 150 Total fvnds Fabrlc FuNt: Tiustees ha sét a$kJe fvrn15 for the TrN4lnter0n￿ ofthe Church wop Sp￿101 Qlle¢tbon$: Represtrts SFeafic for varkNs orgarisatA)n5 and to offset cr#￿regati￿al meal fvnd• 2024 Fund% 2024 Tgtsl 2024 Tot•1 2023 3. Anatysllol Voluntary Inc•m¢ chU￿h Do(x Cdthons. Stomow ChuKh Dotr Cd*tions. Han GKt gMngs- str)mDW T4¥ ReiDveied fjlft Dan&￿S Spcoal Collectknns 6,Z67 6,267 7.545 4,770 26.695 5,325 L,23 IZ3 24,180 24,180 Izo 220 43

Ch rnow otes to unts Unre5tr1rtod Rethtt Fun05 Funds 3024 2024 Totsl 2024 Total 2023 Intome from Charltable ActlAtle& Use of Premises CD Mththy 25 71 5 In¥estmert Incom• lrtvestrnent Rentsl IrKorne Bank Interest 1.618 336 1,618 336 LA13 281 6 Olher IncaTring Rwouvces Insurance Oa 7. Analys1$ of Payrnwts abaritable acllvitlos APC Central Fund5 MKN#e￿9 Sakry & Cos 30,313 30.313 28055 pul￿ sup￿¥ Presbytery eX￿nSeS Fabric repair & mjlrttewn Equipment Heat and light Tel4)￿ne In5wance Rent C(xJncM Tax Pnntingt stst¥)rEry aTrJ p)stage sermon Audio webS￿e StreamlrKJ expense5 3,489 3,224 3,206 3.206 5.414 112 7.856 1.40? 2,279 520 3,181 122 252 144 6,487 1.711 1.264 1,711 1,264 2,302 2.302 36 252 3fMJ 252 458 150 ProfeSS￿al Fees rsfts & DO￿t￿)￿S Bank Charges General expenses 730 730 3.025 164 222 150 Independent examinerfs fees 276 276 26q 8. Inve5trnent. AssocIat￿ Prtsbyterian thyr¢hes olswtland The Hanis Congregati￿ had prewousty invested £fQ,Q)) into the Skye Manse. Upon the of the manse Ihe n ved was re￿rned to the Stomoway cowregation by Presbytery as jolr￿ Harri5. £50.(XNJ of the rrthi reowed syas wttb Pr&t in properties to provhje aCcOrf￿aLth lor retKed nMni5ters. Retums ￿711 be based on a pOrt￿n Of￿ atroable renL