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 M*n*gem¢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.
oryAllts*d0n￿ 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** 

**6** 

## **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** 

**6** 



**Year ended 31 December 2025** 

**7** 

## **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**<br>**fr the year befre transfers**|**10,169**|**2,600**|**12,769**|**677**|
|**Transfers**|||||
|**Net incoming resources**<br>**fr the year**|**10,169**|**2,600**|**12,769**|**677**|



**7** 



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 $¢1 88ide IIJTth for the upyAd¢ and mlliDt¢nan¢¢ of the Cbur¢h ond the
mans¢.
UDMtrleted
Fulldi
2025
Unreitrleted
Fundi
2024
3 An*ty818 of Dona¢lons
WFO Scheme (non Gifi Aid)
Gift Aid Donations
Tax recovered on Gift Aid Donation8
Ordinary Offerings (OpeD Plat¢)
D&y5 of Giving
Hire of chU￿h Hall
Grants
Oth¢r Offerings. Don￿lon$ 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 V*hx of at 31 De¢em
REVENUE AccouNr
Credit Balance It 31 DK¢mber
Credit B41•n¢e ai 31
12