Year ended 31 De￿rnber 2020 CHURCH OF SCOTLAND Carloway Isle of Lewis RECEIPTS & PAy￿￿NTs 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 (co￿t) 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