2025-12-31-accounts

Yogr •ndod 31 De¢embor 2025 CHURCH OF SCOTLAND Carloway Isle of Lewis RECEIPTS & PAYMENTS ACCOUNTS Year ended 31 December 2025 Congregation No. 442340 Scottish Charity Ref. SC032250

Year endod 31 December 2025 Releren¢e and Admlntstratlye Inforniatio Cbarity Name". CarlowAy Church of Scotland Charity Regis￿tion Numb¢r'. SC032250 CoDgregation Reference No . 442340 Contact Address . The Brooks Carloway tsle of Lewis HS2 9AU Trustees Rev Dr Duncan Mawkill JOI￿ MacAskill Kenneth Paterson Donald J Macleod Douglas Craigi¢ Malcolm Macarthur PrlL¢lpal Offittsbearers Jobn MacAskÉll Kenneth Paterson DoDald J Macleod Douglas Craigie Malcolm Ma¢orthur Minister: Int￿lM Moderalor. Session Clet* .. Churth TTe￿uTtr'. Rev Dr Duncan Macaskill (retiTed 8 March 2026) Rev Kenneth Borthwi¢k (from 8 Mawh 20261 John MacAskill John MacDonald IndepeDdent Examlner A Cumming CA Mann Judd Gordon Ltd 26 Ixwis Street Stornoway Isle of ikwis RO￿ Bank of Scotland 17 North Beach Street StOrnOW4y Isle of Lewis

Yw•nd8d 31 D•c•mbw 2025 Trustees, Report Year Q￿ded 31 December 2025 Strn¢tur4 Governance and Mngem¢DI The ChU￿b is thinistered in acconkn with the tern￿ of the Llnitary CojkstitirtiQD. This m¢oDS that the Kirk Session is the governin8 exeeutiv¢ of the conyegation. Th¢ KI￿ S¢55iOD may 4PFX)int ¢omTnii¢e¢s to deal with any arising issue as and wben it LYcome5 necessary. Reernltment and Appoknlment of Tr•rte Membets of the Kirk Sesgion are the ch￿lty tnLStees. The Kitk Session members are the eld¢rs of the Church and 9Tr cIN)s¢n frotn the of the who are COJL8idered to 1￿C the apjwiate gifts and skills. oryAlltsd0n￿ Strnrtur¢ The Property Committee meets as required throughout the year and is responsible for all a$p￿ts of the prop¢rties within the conwation's assets. The Kirk Session whith me<ts six times peryear responsible for spiri￿al affairs within th¢ Cbur¢h. Objectives aDd Actlvldes The Churth of ScodaDd is TriDilatian in d(￿trIn4 Reforn)ed in t[￿ltiOn and Presbytm81) ID ￿l1¢y. It exists to glorify God to work for the advancement of Chrisvs Kingdom throughout the world. As a national Church. it a¢knowledges a distinclive ￿1 and duty to bring the ordinances of reIigion to the peopl¢ in ¢v¢ry parish of S¢otlaDd through a tetrii0r1￿ Tninisty. It c(werates with other ChuTches in

Y•ar endod 31 December2025 Trustees, Annu*l Report (¢ont) Year ended 31 December 2025 Aehlevements and performanee The congregation has remained fairly steady dutiDg the year. The CODgregation enjoys ¢lose fellowship and joint services With the neighbowing Free Chur¢h. ¢.g. joini monthly Prnyer Meetings. joint Remembran¢¢ Day Servi¢¢& joint Friday evenin8 Fellowship every Communion weeken￿JOint meetings with visiting Missionary OTganisationsi joint Easter club etc. The weekly bible $kn￿y and prayer meetings continued throughout the year and other events, including an Ea5teT club for all children aged 3 - 1 I, a joint effort wilh the neighbouring Free Church. The ministrr al￿ elders Imve ensurtrl that the word tot￿l￿￿e$ to be preached with ihe provi5iOD of weekly servi¢¢$ and communion services during the y¢ar which are also available online. These events hav¢ been very popular with the congregation and a wider audience. and demonstsate the resilience of the Cburcb in the￿ challenging times. The property committee has overseen TepaTrs and maintenance wolks to the church and manse, with furtber upgrdding to the properties continui Flnanclal Revlew The PTincipal sour¢e of 8en¢ral in¢om¢ durtng th¢ year was the weekly and other offerings, totalling £35.981. an in¢r¢as¢ of £3,462 from 2024 (£32.519). G¢n¢r4Ily, r¢gular quarterly colle¢tions from the congregation aTe held, to meet propety expenditure. Regular in-person servi￿$ has ¢ontributed 10 4 s¢abilis4rioD in the offerings and overall financial position of the Church.

Year ended 31 Dec4fflb8r 2025 Trustees. ADnnal Report (Cont) Ye*r ended 31 December 2025 Ruerves Pollcy It is the TTUStees' policy to hold r¢serye8 of approximately Six months expenditure including d¢signat¢d funds. At the year end the Church held £30,789 (2024- £18,020) of which £1 1,301 (2024- £5,085) had be¢tt des1p￿t¢d for fabri¢ fund. Th¢ remaining balance of £19.488 meds the poli¢y. attd the Trustees aim to maintain and improve upjn this position. sts¢en￿t of Trus¢ees' Respons5bfllties Charity law Tequires the trustees to PTepare financial statements for each financial y¢ar whi¢h show a tsv¢ and fair view ofthe slate of affairs of the charity and its fmancial activitie$ for that p¢riod. ID prep those financial statements, the tnjstees are requlred 10.. select suitable accounting policies and then apply them consist¢ntiy: - make judgments and estimates tbat are Teasonable and prudent. - stste whether applicable ￿CoUntIng standards statements of recommended practice have been follow¢d. subject to any departures disclosed and explained in the financial $t#tements' and - prepare the financial statem¢nts on th¢ going ¢on¢¢m basis unl¢ss il is inappTopriate to presume that the charity will ¢¢)lltinue in opeiatioDa] existence. The members of the KI￿ Session must pr¢pare finan¢tal statemeths which give $ufficieDt detsil to enable an appreciation of the transaetions of the Church during the financial y¢ar. Th¢ memb¢r8 of th¢ Kirk Session are responsible for keeping proper accounting records wbich. on request. must r¢flect the financial position of the Church al that time. This must be done to ensuTe that the fJn8ncial statements comply with the Chariti¢8 and TNst¢e Investhient (S¢otl4nd) Act 2005. the Ctwities Accounts (Scotland) Regulations 2006 and th¢ Regulations An¢Dt Congregational Finance, approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safe8uardin8 th¢ as8¢ts of the Church and nws¢ tak¢ reasonable steps for the prevention andlor detection of fraud and other irr¢gulariti¢s. Approved by the Tru$t¢es aod si￿d on their behal£ Mr John MacAskill Session Clerk 26 March 2026

Year ended 31 December 2025

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Church of Scotland Carloway SC032250

Independent Examiner's Report to the Trustees of Carloway Church of Scotland

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.

The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

- to keep accounting records in accordance with Section 44 (1 )(a) of the Charities and Trustees Investments (Scotland) Act 2005 and Regulation 4 of the Charities Accounts (Scotland) Regulations 2006 and,

- to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met, or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

A Cumming CA Mann Judd Gordon Ltd 26 Lewis Street Isle of Lewis HS1 2JF

26 March 2026

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Year ended 31 December 2025

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CHURCH OF SCOTLAND Carloway Isle of Lewis Year ended 31 December 2025

	Unrestricted	Restricted	Total	Total
	Funds	Funds	2025	2024
	£	£	£	£
Incoming Resources	Note 3
Donations	39,936	2,600	42,536	37,194
Ban & Deposit Interest	229		229	260
Total Incoming Resources	40,165	2,600	42,765	37,454
Resources Expended	Note4
Charitable Activities	29,996		29,996	36,777
Net incoming resources fr the year befre transfers	10,169	2,600	12,769	677
Transfers
Net incoming resources fr the year	10,169	2,600	12,769	677

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Y•ar •nd8d 31 DOC￿nbar 2025 CHURCH OF SCOTLAND Carlow4y lile of Lewts Notu lo the A¢eounts l Trustee Remuneratlom And Related P#rty TransA¢doD$ No ffiistee received Any remuneration or reimbursement of expenses during Ihe )Tar 2 Movement In Funds AsAt lJa ¢ 31 Dec Re¢elpts Piyments Transfe Unrestrlrttd Futtd8 Genernl Fund Reserye Account DeS1￿￿ted Fabric Fund 9.778 3.157 5,085 36,211 39 6,515 29.697 16.292 3.196 11,301 299 Tothl Fundi 18.020 42.765 29.996 30.789 PllryO￿ of D￿1￿11¢¢d Funda Fabric Fund: The tN$tees have $¢1 88ide IIJTth for the upyAd¢ and mlliDt¢nan¢¢ of the Cbur¢h ond the mans¢. UDMtrleted Fulldi 2025 Unreitrleted Fundi 2024 3 Anty818 of Dona¢lons WFO Scheme (non Gifi Aid) Gift Aid Donations Tax recovered on Gift Aid Donation8 Ordinary Offerings (OpeD Plat¢) D&y5 of Giving Hire of chU￿h Hall Grants Oth¢r Offerings. Don￿lon$ et¢. 4,291 14,420 7.830 8.740 3.855 loo 2,475 14,371 7.415 7,295 4,535 71)0 963 42,536 37,194

4 Anatysb of Payments Uttrests*eted Funds 2025 Funds CbaritAble Jctivltiej Giving io Grow Contributi 16.412 417 I.IK13 16.407 310 1,107 530 550 Ministe¢s Expenses Pulpit Supply Mission Donations Fabric Rq)airs & MaiDtu Heat & Ligbt Manse Council Tax 2534 3y7 2257 1.705 197 7.674 5,357 1.415 1.633 256 20 FWO Ettvelopes Pres¢ntstion 250 156 438 150 432 36 Accountancy 29.996 3Q777

10 Yaor •nded 31 D￿•mber2025 S Mlnl8terl$ Stlpend All Cburch of S¢otland congr¢galions ¢ODtribute to the National StiFa Fund wbi¢h beays the costs of all mini8t¢rs' stipends and employe¢s contributions for nation41 insuran¢¢. p¢nsion and housing and loan fijnd. Ministers, slipend5 are p4id ID 4c¢ordance with the notional stipend scale, which 18 related io y¢8r8 of service. For the year under revi¢w th¢ minimum stipend was £32.433 (2024 - £31.642) And the maximum stipend (in the 5th and subsequent y¢ar8) £39.856 (2024 - £38,884). 10

11 CHURCH OF SCOTLAND C•r10￿Y Isle of StatenwDt of Bal*ue Ai at 31 Dttember 2025 Totsl 2024 FuDdi Fwnd5 2025 Bank & Dtpojlt Bal#n General Fund ReseTh¢ A¢¢owii Desiwled Fabri¢ Fund 9.778 3.157 5,085 9.778 3.157 5,085 10.982 3.103 3258 Movement In ye•r: Excess of Receipt$ over Payments for ihe ye8T 10.169 11769 677 B8nk & dysit h1•n￿$ UTried forward 28.189 30,789 18,020 The A￿￿nts W¢Te approv￿ by the Kirk SessioD wl Financial BoATd OD For on bebalf of the Kirk Session •nd Fin￿￿111 Bo•rd Session Cl 26 March 2026 11

12 APPENDIX FUNDS HELD ON BEftIALF OF THE COP4GREGATION BY THE CHURCH OF SCOTLAND CENERAL TRU￿￿8 CAprrAL AccouKr cl￿11 B•]w¢s held * 31 DK¢mlw Markn Vhx of at 31 De¢em REVENUE AccouNr Credit Balance It 31 DK¢mber Credit B41•n¢e ai 31 12