Year ended 31 Dernber 2020 CHURCH OF SCOTLAND Carloway Isle of Lewis RECEIPTS & PAyNTs ACCOUNTS Year ended 31 December 2024 Congregation No. 442340 Scottish Charity Ref. SC032250
Year ended 31 Decembèr 2020 Reference and Adrninistrative Information Charity Name '. Carlowav Church of Scotland Charity Regystration Number: SCDJ2250 Congregation Reference No . 442340 ConTaffl Address .' Trllstees Principal Offiee-begrers Minisier.. Session Clerk Church Trvdsurer: Independent Exgminer Mann Judd Gordon Ltd 26 Lewis Sireet Siomoway Isle of Lewis Bankers Roval Bank of Scotland 17 North Beach Sireet Siomoway Isle of Lewis
Yèar anded 31 December 2020 Trustees, A Report Year ended 31 December 2024 Structure, Governanee and Management Governing Doellment The Church is administered in accordance with the t¢mis of the Unitary Consiilution. This means that the Kirk Session is the governing executive of th¢ congregation. The Kirk Session may apyiint committ¢cs to deal with any arising issue as and when it becomes necessary. Reernit)nent and Appointment of Tru$te¢$ Members of the Kirk Session are the Charity trusiees. The Kirk S¢ssion members are the ¢ld¢rs of the Church and are chosen from the members of the Church who are considered to have the appropriate gifts and skills. Oryanisational Strueture The Property Committee meets as required throughout th¢ year and is responsibl¢ for all &specis of the properties within thc congregaiion's assets. The Kitk Session which meeis six limes per year, is responsible for spiritU21 affairs within the Church. Objectives and Activitie$ The Church of Scotland is Trinitarian in doctrine. Reformed in tradition and Presbyterian in policy. It exists to glorify God and to work for the advan¢ement of Christ's Kingdom throughout the world. As a national Church, it acknowl¢dg¢% a distinctive call and duty to bring th¢ ordinances of religion to rhe people in every parish of Scotland through a territorial ministry. li co-operates with other Chur¢hes in various ecumenical bodies in Scotland and beyond.
Year ended 31 Dacèmber 2020 Tru5te¢s' Annual Report {cont) Y¢r ended 31 De¢ember 2024 A¢hi¢vements nd performance The congregation has remained fairly steady during the year. The congregation enjoys clos¢ fellowship and joint services with the neighbouring Free Church, e.g. joint monthly Prayer Meetings, joint Remembrdnce Day Serviceg, joint Friday evening Fellowship every Communion weekend* joint meetings with visiting Missionary organisations. joint Eastcr club etc. The weekly bible siudy and prdyer meeiings continued throughout the year and other events, including an Easter club for all children aged 3 - 1 l. a joint effort with the neighbouring Free Church. Upgrading and renovations to the Church building were completed, and the minister and eldet3 have ensured that the word continues to be pr¢a¢hed wsth th¢ provision of M'eekly services and communion services during the year which are available online. These events have been very rM)pular with the congregation and a wider audience. and demonstrate the resilience of the Chur¢h in these challenging times. We are extremely grnteful to the individuals engaged in the building works. who provided their skills so generously and for the benefit of the Church, and the congregation now has a more comfortable and welcoming place of worship. The property committee ha5 overseen repairs and maintenance works to the manse. wilh a programme upgrading to the property continuing. Financial Review The principal sour¢¢ of general income during the year was the weekly and other offerings, totalling 32.519, an inere&se of £3.284 from 20231£29.2351. Generally. regular quarterly collections from rh¢ congregation are held, to meet property expendiiure. Regular in-person services has contributed io a stabilisation in the off¢rings and overall financial )sition of the Church.
Yèar éndèd 31 Dètèmb¥ 2020 Tru$tÈes' Annual Report (cot) Year ended JI Decemlxr 2024 R¢serve5 Pollcy It 15 the Trustees, poli¢y io hold reserves of approximatelv six monihs expendiiure including designated funds. At th¢ year end the Church held £18,0201202J - £17.J43) of which £5.085 (2023 - £3,258) had l*en designai¢d for fabric fund. The remaining balance of £12,9J5 repJEsents less than six months eKp¢nditUTe. and the Trustees aim to continue 10 improve uron this posirion and to meet the policy. Statemen¢ of Truyteo¥' Responsibilities Charit), law requires Ihe trustees to prepare financial sthtemenis for each financial year which show a tn and fair view of the stale of affairs of ihe charit>. and its fin8J]cial activities for thai period. In preparing Ihosc financial statements. the trustees are requiTed to.. select suitable accounling policies and then apply them Consistenily: - make judgments and estimates that are reasonable and pnjdent; - stste whether applicable cOuntIng standards and statements of recommended practice have been followed. subject io any depanures disclosed and explained in (he financial siaiements. and prepare the financial sratements on the going concern basis unless il is inappropriate lo pre5urne that the chariry will coniinue in operdtional exisience. The members of the Kirk S¢ssion myst prepare financial stsiements which gile suffi¢i¢nt detail to en&bl¢ an appreciation of the transactions of the Church during the financial year. The rnernbers of the Kirk Session are resp)nsible for keeping proper accounting records which. on request. must reflect the financial position of the Church at that time. This musi be done 10 ensure that the financial statements compli" '"ith the Charities and Trustee Inv¢simenÉ Iscotlandl Act 2005. the Charities Accounts (Scotland) Regulations ?006 and the Regula1ions Anent Congregational Finance. approved by the General Assembly of the Church of Scoiland itt 2001. They a also responsible for safeuuarding the assets of the Church and musl lake reasonable steps for the prevention andlor deteclion of traud and other irregularities. roNcd b% thc Tru51CLS <lnd 51 TnLd on their behalf, Scssion Ll¥rk 13 Februarv 2025
Year enthd 31 Oecernber 20 Chureh of Scotland Carlowsy SC032250 Independent Eminer'S Re)rt to the Trustees ofcarlowgy Chllreh of Seotland RpectTe re•pon•1blltl of tN•tee• and ex4ffllner The charty¥ trustees are reSFonSib for the kY<)araticfj oftr)8 aco)Lmts in acccrfdance the tem)s of the Charities Trltsba Inv8sbn8rt IStxtlaThll Chitss Ac£ourts IknOaTrJl RlIatioNS The tharty trtee5 c5#er tlwt the autht re¢wIt ofRegulion ICI11 lal k) Icl ofthe fv¢cnts R&3al"0nS S mt aly. tt is my reSnbIty to examne the &courts under SeCtn 44(1Xcl of the fv£t and to stè wth ptioJl¥ maIr$ ha%e CLNnè to myattèntio 88•bB of Indep•ndent•xmln•rf• •tatement My eXaminatic s ca wt in xcordance wth R8t1r 11 ofthe Ch8rftEs kcwnts Iscotlandl Regulatior6 X)C6. An examination indudes a revEw ofthe awouTirrfJ records kett by the tharty and a companson oftha aCts wntad th thc68 reo)(ds. Itako indud8s c¥Jrtsid¥ab"on ofany unLA%ual iterns or dixlrtsure5 in the acccunts. and seeks exrA8nab'ons frrffi the trustees Corr9 any such rn¥tters. Tbe uTrJerten th not provi¢ al the thatwoukl be Uired in an wdit aTrJ cOqUenty I do nc 0reSS an audrt opiTron on the 9va) by thg rts. Independent •xamlMrf8 •tat•m•nt In COU ofmy exaninats"on. no maÈr has comé to my aitentioft 1. whbch gIS ma reaso cause to baliava tha in ary matBr£l res tha wtsr8marrts." - to keep aCtoting rewrds in aOrd wth Section 4411llal of the CharS and Tt9 In%esknents IScottsThJl Act 2005 ¥bd RwJukt)n 4 olthè Chart Acctyjnts Iscotsndl Règulab"Lffis 2C and. - to wepare aC0)ts aeo)rd vAlh Iha ac0)bn9 rrdS cunply wth R8guLqb"cfi 8 d tha 2(#J6 AoUnts R4ulati5 habe ncl been rnet. 2. to vthith, in my OFN"nKJn, atttion shoLdd bè dr&vn in order to 8rsble a prOr Ldar#Sliro of th8 nt5 to be reh CA nn JUCSJ Gordon Ltd 28 L6Mis Str*t Ile of Lw415 HS12JF 5 226
Year ended 31 Dèc¥mber 2020 CHURCH OF SCOTLAND Carloway Isle of Lewis Year ended 31 De£ember 2024 Unrestricted Restricted Funds Funds Total 2024 Total 2023 In¢oming Re$our¢es Donations Bank & Deposit Interest Nole 3 37,194 260 37,194 260 40,875 102 Total Incoming Re50urees 37,454 37,454 40.977 Resources Expended Charitable Activities Nole 4 36.777 36,777 i8,589 Net incorning resources for the yeAr before tr4nsf¢rs 677 677 2.388 Transfers Net incoming resources for tb¢ year 677 677 2,388
Year ended 31 December 2020 CHURCH OF SCOTLAND Carloway Isle of Lewls Notes to the Accounts l Trustee Remuneration and Related P&rty Trnnsg¢tions No trustee received any remunerniion or reimbursement of expenses during the year 2 Movement in Funds Asgt lJan A54t 31 Dec Receipts Payments Transfers Unrestriettd Fllnds General Fund Reserve Account Designated Fabric Fund 10.982 3i.787 9.778 3,157 5,085 54 4.817 2.990 Total Funds 37.454 36,777 18.020 Purposes of Designaled Funds Fabric Fund.. The trustees have set aside funds for the upgrade and mainienan¢¢ of the Church and the manse. Unrestricted Funds 2024 Unrestricted Funds 2023 3 Analysis of Donations WFO Scheme {non Gift Aid} Gift Aid Donations Tax recovetrd on Gift Aid Donations Ordinary Offerings {Open Plaie) Day5 of Giving Hire of Church Hall her Offerings, Donations ei¢. Grant - Church of Scotland 2.475 2,860 14,042 5,695 5,918 4.205 480 720 6.955 7.415 7.295 4.535 140 963 i7,194 40.875
Year ended 31 December 2020 4 Analysis of P*ymeTrts Unrestricted Funds 2024 Unre$tri¢ted Furtds 2023 Charitable aetlvities N&tional Minisiries & Mission Allo¢aiio Presbery Dues MiniSteS Expenses Pulpit Supply Communion Expenses Mission Donations Fabric Repairs & Miintenan¢¢ IT, Audio & Video Equipment Heat & Light Manse Council Tax Insurance FWO Envelopes Cemetery Dues Sunday School Organ Expenses Accountancy Sundry Expenses 16.407 ilo 1,107 14,238 316 1,086 580 150 200 12,157 550 900 7.674 5.357 1.415 1,6i3 256 20 5.505 1.724 1,508 135 15 150 426 549 36 36.777 i8,589
10 Year ended 31 December 2020 S Minister's Stipend All Church of Scotland congregations contribute to the National Stipend Fund. which bears the costs of all minist¢rs' stipend sand employ¢rs' ¢ontributions tor National In5uran¢¢, pension and housing and loan fund. Ministe]s' stipends are paid in accordance with the national stipend seal¢. whi¢h i5 r¢latcd to yvars of setvice. For the year under review. the minimum stip¢nd was £31.642 and the m&ximum stipend (in the fifth and subsequent years) £38.884. 10
Year ¢nd8d 31 December 2020 CHUKCH OF SCUTLAND Carloway Isle of Lewis Ststtment of B*lAnces As at31 December 2024 Unrestrieted Restrieted Funds FuDd5 Tot41 2024 Totsl 2023 Bank & Deposit Balance$ GeneTal Fund Reserve Account Designaied Fabric Fund 10.982 10.982 3,103 10.056 3.074 1,825 Movement in year: Excess of Receipts over Payments for ihe year 677 677 Bank & deFO5Ét balances canied fotward 18,020 18,020 17.343 Th¢ a¢¢ounts w¢r¢ approv¢d by th¢ Kirk kssion and Financial Board on For and on behalf of ihe Kirk Session and Financial Board Session Clerk Treasurer 13 F¢bruary 2025
12 Year #nded 31 December 2020 APPENDIX FUNDS HELD ON BEHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND CENERAL TRUSTEES 2024 2023 CAPITAL ACCOUNT Credit Balance5 held at 31 December at cost Market Value of Balances at 31 December REVENUE ACCOUNT Credit Balance at 31 December 26 26 TEMPORARY FUNDS Credit Balance at i l December 12