THF. CHURCH nF SCOTLAND
South I'"i5t
Receipls and Pal'menls Accounls
2023
CONGRI-.GAI'I()N . RefNo.: 191259
(wa$ 432328)
CHARITIF.S .' RefNo.: SC 031790

C.HIIRCH ol-S('()'fLAND
PARISH ol'%()111-H Ills'f
ANNUAI. STA'I'EMI."NT of ACCOLIN"I"S
YLAR"I'0 31" DECF.M141.'R 2023
INDEX
PACJF.
l-RllS'fi.'F.S l.-I'C.
S I'RUC"I"I IRF. (JOVI..RNANCE.' & MANAGLMLNT
AC'IIII.'VI.'MI.'N'I'S & PI.'RI.'()RMANC-E-
S-I'A-I-I.. Ml.'Nl' i)f TRIJSI-I.. I-'S' RI..SPONSIIIII.I'I'II.'S
RI..I￿R-I' of I'lll-- INI)EPI-'NDI--N'f i.'XAMINI.'R
Rl.'C'F.11)'I'S & PAYMI.'NTS A('C"OUN'I'S
10
'I'A'I'I.'MI.'Nl' ul-BAI.ANLES
N()'I'ES 'I'() AC'CI)LINT%
12
N()'I'F.%'I-O ACCOIINTS
13
APPF.NI)IX CAPI-I-AL AIC'S

Reference ¥nd Administralive Inform4tion
Charity Name & No.
South U1￿ Church of%Loiland SC031790
CL)ngFfL"g<ition R¢ferenLe No.
191259
Ciintact Addres5'.
Tru%tccs'.
K irk SL%%ii)n'.
PrincipAI Qffice•be4r¢rs:
t3￿1￿ ol- S¥uildnd
-IKhhoI￿d]L
Isle of Souih Ui5t
IIS8 5 1-11

Trnstees, Annll81 Report
Ye*r ended 31 December 2023
.Strueture, (Jfjvernance and Management
(JoverninR Document
The Church is admini%lercd in accordanLe with the terms of IhL" Deed ()I' C'i)n.slilulion.
Recruitment Appointmenl of Trustees
ML'mbcrs nl. Ihe K irk Se&sion und the C'c)nkprcgati()nal Board are ihe charity tru%tL'cs.
'hL Kirk %L%sion mL'mbL'rs ar¢. thc eldLr% of IhL ('hurLh and are Lh()%¢'n Iroin ih()%e
mLmb¢r4 1)I' the L'hurLh who &re considL'rL.d ti) hilVL Ihe appr()prialL giills and skil Is.
'I'he mini%lL'r is a mLmber i)l- the Kirk %ession. ¥lcLled by the L()ngJregJati()n and
induclcd by the Prcsbylery. 'I'hL CongrL'¥alional 14()drd is appiiinlL'd Iriim wiihin thc
LC)ngregFaiiL)n and members i)l- IhL congpreg?aiion arc invilLd li) nominaiL individuals
wh(1 are bclicved li) have ihL' skills and commitmLnl 10 Loniribute lo the manabYL'mL'nl
allairs ()l- IhL ChurLh. lo bcL()me membLr4 of IhL Ili)ard. Il£)cird MLmbLrs arL' Ihc'n
￿p￿)In1￿ al the sialL￿ Annual Meetinsi and serve fc)r a PLrii)d of thrLY l'ears allLr
which IhLy musi sL￿,k r¢￿.1¢Cli(1n (Il thL' nLxI SialL￿ Annudl ML¢'ling.
()r￿an1￿tE1Dn￿l Structure
'I'hL Lonb?r¥gJalional 14c)ard is usually Lhaired by thL Mini51er and meet% ai ILd%i l(iur
limL5 a yLar. 'FhL' Kirk %LS.%l()n. which m¢els al ILa%l li)ur limL% a ycar. is rcsp(bnsible
li)r spiriluiil ulTair5 With in th¢ £'hur¢h. 'l-hL Interim M()derali)r h&s beL'n C'hair of thL'%e
meLtingp% during¥ 2023.
()hjectifve% and Aclivities
l-he ChurLh of Sc4)Iland 15 'frinilarian in doLlrine. RLI(Im)ed in tradition and
l)r¢sbylerian in poliLy. It exists Ic) glorifv and to work lor Ihe advancemcnl of
C'hrist'5 Kingydom Ihrciughout thc world. As a naiional C"hurLh. il acknc)wledgJcs a
distinctive Lall and dutv to bring, the ordinances ol. religi()n lo the peuple in every
parish ol- %c()tland Ihriiugh a Icrrit()rial minislry. It LO-operalLS Wlth oiher C'.hurchL* in
various ecumcnical tK)dies in SLc)Iland and tr￿)'Ond.

Trnstees, Annu41 Report (conl'd)
Year ended 31" December 2023
Worship is held each Sunday, alternating between Howmore and Daliburgh. Worship
iimcs are publicised in advance throughout South Uisl. The %acrament of Holy
Communion is celcbrat¢d twice a year at the m￿n diet of worship and in addition
during Hol}. Week.
In 2023 Longregational worship relurned to regular weekly services following the
disruption caused b). the Covid pandemic.
Lsseniial maintenancc work ￿ Daliburgh Church continues wilh the SUPEX)rt of
SHARF. a local charity. The authorised work on the Manse was completed by Easter
2023. A substantial renuvation and development projeci for boih the church and the
mansc is being planned, inilial feasibility work has been undertaken and detailed plans
developed. Funding for the projeci will be sought in due course.
The congyregation has in place all Ihe requirements laid upon it in lems of the
legislation to protecl children and vulnerable adults from harni. The congregation has
adopted robust data protection pr￿edureS under the guidance of the Church or
Scotland's l.aw Department. The congregation has paid in full ils annual Giving to
Grow obligations. The congregation is not taking part in the National Stewardship
Plan.
Achievements Ind Performance
In ordinary limes members in attendance at worship varies. often depending on
'eather in winter months, folluwing the parkdemic the numbers aitending weekly
s¢rviLes have fal len to an average of around 20 adults plus a few children. and wc are
Iways blad to w'elcome ViSiic)rs who swell our numbers over the summer. We are
hopLlul allendance will improve as Ihe Lommunily returns lo closer to a pre pandemic
normalili..
FiDaDcial ReTriew
ThL prinlipal source c)f income is through w'eekly i)ITerings. Most ol- the Lungregaiion
use the Freewill Ofterin¥ Scheme and a substantial number use ihc (Jilt Aid Scheme.
Congrcgalional Donations rcmain fairly conslant at £16.093; {2022= £14.9651.
We have a General Reserve of £1.96].

We now have tull Planning Pemiission for ihe Daliburgh sile development project.
PrugJrc55 has beL'n Slower than we had h(yed. A new progrdmme ol. funding
applications will be iniliated early in 2024 10 enable the Daliburgh projects io
progres5.
Reserves Poli¢v
Al the year end the Church held cash funds of £ 57.631 of which £ 55.671 has been
desiginaied for fabric and building rerK)valion. This includes the £25.000 draw'n down
as working capithl in 2021 during ihe Howmore Project. No furthcr funds ￿'¢re dra￿'n
down this year from ihe funds held bTr¥ ihe General Truslees in Edinburgh.
It is Ihe l-ruslees. aspiraiion io hold cash r¢serv¢s of approximalell six months
exr￿ndIturl. eiclvding designaied funds. this h&s noi b￿.n achievcd. The balance of
£1.()61 remainin¥ in the revenue account is close io one monih'5 anlicipalcd
expL'ndiiurL.

.St*temeDt of Trnyteeq, Rosponsibiliiie5
The mcmber% of Ihe Congregyalional Bodrd must prepare financial ￿atC[nent.￿. ￿.hiCh
give sUtTicient detail to en3ble an appreLiation of the iranwiions of the ('.hurch
during the financial year. 'n￿ Members of the C'ongrcgational Board are resrx)nsihle
rur keeping prop¢'r iiccounting r¢ci)rd& which. on rcqucsl. must relleLI the finan¢ial
tx)siiion of Ihe Church al that timc. This must be donc li) en.%urc thal the financial
statements comply with the Charilics and TruslLe InvL)trnent (SLoiland) Act 2005. Ihe
Charities ALcounts I%Loiland) Rcgulalion5 2006 Ihe Reg)ul￿JonS Aneni
C..0ngrc￿ti0nal Finance approved bj ihc Gcneral Assembly of Ihe Church of Scoiland
in 2007. '1'hc)' are al80 resFK)nsible for 5afe8uardin¥ ihe dssets of the Church and musl
lake rcasowjable stepq fur the prevention and lor detection of Iraud and c)Iher
irrcgulariti¢s.
Apprc)vcd b}. Ihe Trustee5 and sioned on Iheir behalf..
Daled 14 April 2024
er

South Ilist Parish Ch llreh
SC.OJ1790
Indepcndent F.xaminer's Report lo th¢ Trustees of South Ilist
I Iru5t un ihe dccounts of the charil>' for ihe year endcd 31 Deccmber 2023. which arc
scl out on pages 9 10 13.
Kespec¢ive Responsibilities uf Trv.4ttts gnd F.x&miner
The charily'5 lrn_stees are responsible for the pr¢paralion of the acc(iunL% in
aLLurdance wilh ihe ternis of Ihe L'harilies and .1 ruslc¢ Inveslmeni {Scoiland) A¢1
2005 and thc Q haritics Accoun15 {%Luilandl Rcgulation% 21106.
"lThe charity Irustees considcr ihai Ihc audil Tcquirement ()l- Regulaiion l 01 I l (d) of ihe
Account5 Regulalions doe% not apply. It 1% my. resp)n%ihilil}' lo examine the accounis
as required und¢r sLKlion 44{1) Ic} (if Ihc ALI und io state w'hether mallcrs have Lome
to MI allcntiun.
Basis of independent F.xaminer's StAtemeDt
Mv E.uminalion 15 carried oui in a¢¢ordancc ￿'ith Regul&ion I l ot-lhe ('haritie%
Accoun1% {Scoilandl Rcgulaiions 20U6. An cxamination inLludc% a review of the
accounting records kept by the Charity and a Com￿risOn ul-lhe accounts presenied
'ith tho.se record5. li Also includcs ¢onsidiraiion i)fanv unusudl item5 discli)sures
in ihe aLcounls and s(t'ks cxplan31iuns fr()m Ihe Irusiee5 Liincernirtg an!, such mailers.
I'he pr(Kedures undenaken du noTri prc)vide all the evidence That would k required in
an aiidit, and Loiiscqucnil). I do not eXp￿SS dn audit opinion on ihc view &7jN'L'n by ihc
counis.
Indep¢ndent Exatniner's f>tg¢emen¢
In ihL course ot. my Lxaminalion. no maltcr has come to m}. altcntion whiLh wi)uld
suggcsi that accounting rec(Ird.% in aLcordance with Section 411 I la) of the 2005 ALI
and Rcgulation 4 of the 2006 Accounts Regulations, and ihc rcquiremeni to prepare
CLounts which accord with the accnunting record& and Lomply wilh thv Rcguldtion 9
ofihc 2006 AiiiTrunlN RLg7uldlii>n% hilW¢ ni)1 bLI'li %iri¥il¥ adli¥rLJ Iu.
Name
Address
l)ale:
14. April 2024

CHIIRCH OF SCOTLAI%D
PARISH OF SOLITH IIIST
R¢c¢i
ts and P* 'men¢s Account: Year lo 31" December 2023.
Receipts
Note 3 Gentr*l
FutKI
Fxbrit Howmo D*libugh Totsl
2022
Donations
Investmeni Income
CIill Aid
Bank Iniere
Misi. Inic)me
Tolal Income
F.xcepti(>nal
Items
Fundraising
Granis RLieived
Total Funds Received
13811 2529
81?
2570
16840 16809
812
745
7570 2607
523
523
17410 3052
20962 20257
2550 2550
3.500 I OO¢X)
3050 27012 3￿257
3500
17410 3052 3500
Paym¢Dt.q
C()si ol-GL'neraiing
F"unds
CharilablL Aciii'ilic5
Properh. Maintenance
FIC)￿mor( and
Dalihurgh
Total Pavmenls
Note 4
169
18288
18288 22007
553
600
1153 23132
li966 15966
600 15966 354117 45308
F.xces5 uf receipls over
pal'ments
(1431
3052 2￿ (12916) {839S> (15051)

CHURCH OF SCUTLA.ND . PARISH OF SOI,'TII I.:IST
STATEMF.hT OF BALA￿cF. AS AT JI" DF.CENIBF.R 2023
Re%enue ', Fabric Hofvmore Dalibu
Fund
68)3
wic
2023
BalancL bl. ]' Jan 2023
F.:xpences
l.'unds Received
3390
18841
17410
17524
60
13258
15966
3050
25(M)O
66025
.35407
80974
4.5.3118
20258
l (M)l)
659?4
3052
351X
20424
3500
57630
Balance cf
1950
94)5
342
25000
THE ACCOL',NTS II'E RE APPROVF.D BY
-riiL KIRK SE-SSION AND FINAN'C'IAL
BOARD 14"..Ipril
l.iir wid Iin IK.hall i)l- Ihi Kirk %LS%11111 dnd l illdniiJl IlivrJ
10

I. TRUSTEE RF.MUNF.RATION AND RF.LATED PARTY TRANSACTIONS
No Irustee reccivLd any remunerali()n or rL'imbursemLnl ot-expenses during the year.
No Irustec or a person rclaiLd to a truste¢ had any per￿)naL inieresi in any ¢ontraLt or transaLiion
enicrcd inlo by Ihe charity during ihe vear
2. M()VF.MF.iYr IN FUNDS
Balance
Asat0110112023
BalanLe
Receipts Payments As ai 3111212023
Ilnrcstricted Fllnd
G¢nLral F und
Reslricted Funds
'abriL l.und
%pecial Reserve
Hoi¥more
Dalihurgh
3390
17410 (18841)
1959
6853
25000
17524
13?58
66025
3052
9905
25000
20424
-142
3500
{600)
3050 11596()1
27012 (35407)

CHI.'RCH OF SCOTLAND
PAR15H ()F f>OI,"TH IIIST
NOTES TO ACCOUIYTS- YEAR TO 31" DECEMBER 2023
All Funds
2023
Total
2022
Total
LDrestricted Fabric Restricted Restrie
Fund
Generxl
3. Anali'sis DoD*tlOliS
How'tnore Dalibrg
W.F.O.
Bank Interesl
(iift Aid
Offerings
Ordinary
UfTeringFs-Plate
Donations
Concert
Hisioric Envir
SLotland
InN'est'ni Income
Gaelic TV
Survey.
11275 2529
523
13804
523
2570
13640
90
26U7
2570
2266
2266
1153
465
500
2550
965
2550
35(K>
2016
3500
812
22
812
22
745
30258
Total Fullds
Received
17410 30$2
3500 3050
27012
12

CHL'RCH OF SCOTLAND
PARISH I)F SIOIITH IIIST
NOTES TO ACCOUNTS- YEAR TO 31" DECF.MBER 2023
Ana
Sis of Pa
ments
Unresl Fobric HoTh'tnore Daliburgh 2023 2022
rict¢d Fund
4. Anali'si.q of Pai'ments
Cost of gener81ing fwnds
Offering envelopes
105
ASM Printing
42
Charitable activities
CJi¥ ing li) Gro
Pre5b)QeTh' Dues
Pulpit Suppli Cc)515
Ministers Lxpcnses
Reni
Heaillight
Insurance
'l-elLphone and BB
Web sitc
Glcbe Reni
Renuvation Contrathor
Howmore Sundries
Daliburgh Ciuuers eic
Life and Work
105
42
127
42
9947
346
1457
1062
9947 6760
346
247
1457
720
1062
?40
4.388
2002 3845
3135 ?868
645
?74
20
23132
2002
3135
40
40
553
600
1153
15966
15966
151
Total expenditure
18849
600
15966
3540$ 45308
13

S. MINlfiTF.R'S STIPF.ND
All the Church of Scoiland congregalions contribute to ihe National Siipend Fund which kar5 the
costs of all minister s sttpends and ernployees. contribulions for National Insurance. ￿n$1[)n5 and
housing and Loan Fund.
Ministers. slipends are paid in ￿COrdanCe with the Naiional Stipend Scale. which is related io years.
service. For ihe year under review the minimum slipend w&s £ 28.700 and ihc maximum stipend {in
Ihe fifth and subsequenl years) £35.269.
6. COLLF.CTIONS FOR THIRD PARTIF.S
2023
2022
Chrisiian Aid
132
540
I World Day of Pral'er
160
Popp). Collection
85
Uist and Barra F(x)dbank
?50

CHIIRCH OF SCOTLAND :PARISH OF soirrH IIIST
ACC"OIIWTS I'F.AR TO 31" DF.I"F..NIBF.R 2023 :.4PPF"NI)IX
FUNDS HTr:LD 1111 IIF.HALTr ofr" 'riiF. c'c),%C:R Tr"("ATlnN
BY 'fH&" CIILRCH OF SCI)TLA,ND GENERAL TRLSTEES
Consoltd*ted Fabrie Fund :Revenue 2023 2022
C4pital A¢¢ouDt
(")tKningJ balance
Income
6399 5477
l)ividend received
783 508
InlL'rLsI rLccived
1312 192
C"hurih I lall Rent
500 250
F.xpendifure
Admini%iratii)n C'i)sis
1711 (291
C'lo*inR Halance 31" Deeember 2023
8923 6399
Consolid4ted Fabric Fund C.*pit41
()penin%
Il#l#nce
17.IH5
Closing
Ilal*nce
As 8131" [k￿ember 2023
(17.0451
Con¥olidAted Fabric Fund-C'#p (11)
As at 31. DeL'embL'r 2023
2946?
17045
Ikin%
No of Co81 M4rk¢t
I,'nils
l)epiK8iI Fund
35408
35408
(Drowth Fund
2103 6665
12260
Incom¢ Fund
571 4932
6258
Cburch of ko¢l#nd Investorq Tru¥1
of Units Cost of L'0i1s MArket Val￿e
As ai 31" December 2023
Re5Lrvc l.-und
lJenLral Ipurpose
55?0
1250
9760
625
3?181
Schedule prepared from infomlalion provided by the Church of Scotland General
Trusiees - Trca5urer's tkpartment.
15