BaThas Free Church of Scotland Trustees, Report and Receipts and Payments Account Year Ended 31 December 2024 Charity No SC036760
Barvas Free Church of Scotland Contents of the Finanoal Statements for the year ended31 Ikcents2024 Page Church Information Rep of the Trustees Rert of the Independent Examiner Receipts and Payments account Statement of Balan$ Note5 to the Accounts 8- 11
BaNas Free Church of Scotland Churth Infr*rnbation Barvas Free ChLsrch became a registered Scottish Charity Dn 15 September 2005. The members of the Deacons, Cowt are the Truste cl the Chèrity. ContactAddre55 BaNas Free Church BaNas Ie of Lewts HS2 Tel: 01851840 284 (Mansel www.barvèsfreed)urch.org.uk Bankers Bank of 5(L)tland 47 Cromwell Street storn0¥aY 14e tsf Lewis HSI 2DP Solicito Ken P4ècdm3kl & Co Lawyers & Estate Agents 9 Kenneth Street stornoway lae of Lewis HSI 2DP Inde endent Exarnine
Barvas Free Church of Scotland Report of the Trustee5 The Trust ale PaseI to present thelr report together wlth the flnandal statements of the church for the year ended 31 December 2024. statu5 of C11•ty and Goveming Doeument Barvas Free Church of Scotland is establ6hed by Consknbjtion. Barvas Free Church became a regtsed Scotbsh Charity (No. 5C0367601 on 15 Se&tember 2005. Alms and Affiliation Barvas Fr Church of 5cvtland Ks a congregatrjn of the Free Church o15(oUontJ working towards the comllv)n aims set out Ll)Y4. 11 15 a PresberIan thurch adheTlng In ts worshlp and d¢xtrlne to the posrtlon of rhe thurch of ScOllar 4t the Ref0rrnatn. The Free Church of &otland ha3 explanatory docurnent which explain5 the origins of the O)urch and whith gives the historical background to the church coming into bein9 In 1843 and lists d(tuments in which is ern1&d the constttubon of the Churth. The dUment Is available on request from the Free ChLrch of Scotland, 15 North Bank SL The Mound, Edinburgh. EHI 2LS The Free Church of Scouand currentty has over 100 CrgregationS in Scrtland, as well as one in London and four in North Amerta, aNI sister Churches founded by rnisgon work in tndla, Peru and Juth Afrlca. Tr (hurch also ha5 a seminary in Edinburgh fu the training of ministers and othu (hristian worker5 and susrains an extetlsve Missionary pr(MJramnTre relauve io rhe s2e of the church. The prI1paI attwity of the UrCh is the coThJurt d publK v4or5hip and associated matters in the context of I1 Congregati$. . Dabng from 1843 but with its rocts n the Reformation, it owes its dlsttnctive to its historical strUle to remaln 'free' from sme Interferen In Its inrernal affairs. It has dose and active lat>S wrth many other Reformed thurche5 of Jesu5 Chri throughout worfd and 5tand5 firttly in the tradition a( the 8ibk In its entirety as the Word of fA)d and, therefore, derives its forms of teachin91 worship, ministry and government from It. The man emphasis of our worship s the preaching of the gospel - the good news of a free and scvereign 1vatIOn through Jesus Christ abne. The ccmgwauon is avthorised by the Church to have a minister paid from central funds of the Church. The (thurch buikjings and the Ministerfs manse a mperty of the congregab"on. Trusttss and Offi¢• Bearers The congiegauon ts wverned and administered by eÈtted office bearers (all Volunr$I and its mlnlster. The Kirk Session, being the minister and elert&l elders, has reswjnsibility for spiritual over9ght, while the Deacons. court, composed of Kirk Session members plus eknted deac5, owersees financial and property matters. er Charty Law, tre Deacor*s' Court are deemed to be the rruaees of the congregatvn as those with restK)nsibility for day to day management and {trOl. This 15 distirKt from the role of property 1congregatiall trustees who a re5pon5ible onty for the holding prorerty in trust. The DeacMs' Cwrt (the TNsteesl who seNed dwing the year were as follov6: . Deacon Court Minister Elders t)eacons Congregational Trustees For hcrfdlng groperty.. .
Barvas Free Church of Scotland Report of the Trustees (contd.) Appointment of Trustees The Kirk session exercises its dixretion in determining the most appropriate mettrd of eleth'ng new Trustees (Elders and Deacons). Any election Process will alw involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their apFy)intment, new Trustees would have served the church for some time in various roles and would be familiar with the church's values, its aims and objethves as well as its day-to-day operations. As part of their induction programnE, new Tnjstees are reouired to understand thr statutory responsibility as elder or deacon. Achievements and Perfomwnce During the year worship Servi5 were provided in person within the church building with the opwirtunity to view via the digital platform YouTube for those unable tt) attend in ttry)n. The Sunday School ar¥J Qeche met in the church hall during the morning Servi and the Prayer meetsng was on a Wednesday evening in the church hall. The congre9ation continued its commitmentto Sup the Nat¢onal Free Church of Scotland tM)th spiritually aThl financialty. Significant highlights, events and developments of note in the year indtjde the following.. In relation to congregational activities: Congregational Fellowship meetings. Youth Fellowship continued on a monthly ba$. ttle RaintK)ws continued on a Thursday morning in the Church Hall. Congregational websrte and Falk page conts'nually upjated to provide aCSS to sermons and u[ateS on congregational attivities. Christianity Explored couise. n relation to the buildings: A program of insulation to the rooms in the man* conts'nues. crhe r(M)m Ulated. In Telation to congregational funding: Envelopes have LEen distributed to those who have signed tjp for them. It has been encouraging to see mre peOe take up envelopes and signed up for Gift Aid. A number of people have now moved to Stsnding Order5.
Barvas Free Church of Scotland Report of the Trustees (contd.) Flnalbtiol review yncipalA>urces of fundinq The church reiVeS it funding from Church members and adherents by way of weewy offeringg and Gift Aid d(Mations. Resultsforthe year The eipts and payTnents account for the year is set Oltt in pages 6 to 11. At the end of 2024 the General Fund SWed a deficit of £1,386 {2023 surplus £3,5(K)). At the 31 December 2024 the General Fund Balance showed a balance of £379 (2023 - £1,765). The Designated Evangelism and Missonary Fund Balance was £NIL 12023 - £4131- As at 31 December 2024 the ba1ce C the Restricted Fabnc Fund was É18,80512023 £7,901). The Benevolent fund had a b31ance of £1,58712023 £2,086), the Litt Rainbows Tcxjdler Group Fund a balan of £NIL {2023 - £1,740), and the Magazines, Book5 & CD s FLtnd a balance of £NIL (2023- £161). Total reserve5 amtxjnted to £20,77112023- £14,066). . The Genera1 Fund, used to cover ordinary expenditure, currersdy has a balan of £379 (2023 - EI,765}, tOgetr with £20,392 of re5tiictuJ fund5 {2023- £11,888). The General Fund is currently below the level desred ty the Trustees but they aim to inuease the fund balan with future donations fJndraising in 2025. Statement on Risk The Trustees assess the major risks to which the charity is exposed on an ongoing bays and have estsblished pedureS lo mitKJaÈ th0 that are identsfied as a result Df these rewews. The Trustees, Rewrt and Statement of Accounts was examined and approved by the Tru*ees at the menting of Ihe Deacons, Court held on t, 2025, ere apwnted by the Deacons.
BaNas Free Church of Scotland Report of the Independent Examiner to the Trustees for the year ended31 mber2024 I report on the accounts of charity for the year ended 31 Oecember 2024 which are sel out on pages 6tolL. Rèspective reswnslbllltles of tWStees and examiner The charrty's trustees are responsible for the preparation (* the accounts in accordanTr with the temis of the Charities and Trustee Investmwt (Scotland) Art 2005 and the Charities Accotsnts (Scotland) Regulations 2006. The charity trustees consider that the audtt requirement of Regulation 10(1) {a) to Ic) of the Accounts Regiilalions dcEs not arvly. It is my reswnsibility to examine the accoLtnts as required under section 4411) Ic) of the Art 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 A(munts Iscotland) Regulations 2006. An exarninath)n indLsdes a review of the accounting rordS kept by the charty and a CoMrIson of the accounts presented with those records. It also includes consitJeratEon of any unusual Items or dIo9jreS in the accounts, and seeks explanations from the trustees Conrning any Slrh motters. The pyoureS undertaken do rK)t provide all the that wvould be required in an audi¢ and consequently I do not exprw an audit opiniDn on the vw given by the accounts. Independent evrninerfs statement In the cour% of rny examinat, no matter has come tts ryry attention l. which gi)Rs reasonable ouse to believe that in any material respett the requirements.. . to keep accoLV)ting re(Drds in acciydance with SertK)n 44(1) (a) of the 2005 Att and RegLAatk)n 4 of the 2006 Acc(MJnts Rewlat11Th5. and to prepare accounts which accord with the accountino records and comply with Regulation 8 of the 2006 AccouThts R8JuLations have not been met, or 2. to whrh, in my oplnlon, attentson should te drawn In order lo enable a proper UThYer5taIIng of the ac(x)unts trj be reached. Dated.. 2025
Barvas Free Church of Scotland Receipts and Payments Account Year ered 31 December 2024 Unrestrtrted Fund$ General Fund 2024 Fund Fund5 2024 Total 2024 Total 2023 2024 Recei VOntary Income IrQme from Ch¥tib Actw*be5 &)nk & Dep05it interest 72,515 100 16.444 847 88,9 1,327 86.365 953 72,615 17,291 90,286 87,318 Loan. Bank of kotsnd tal Recel 380 Charltable artlvlties GOverTran costs 69,918 420 1,700 Ll,$43 83,161 420 84,394 Net ReceiptsllPayments) before transfer5 2,277 {1,320) 5,748 6,705 540 Transfers I363} 907 2,756 Surplusl(Deficit) for year (1,386) 1413) 8.504 6.705 2.540
Barvas Free Church of Scotland Statement of Balances Ai 31 December 2024 General Designated Furwj 2024 Fumd$ 2024 Totsl 2024 Totsl 2023 2024 Bank & dewsit baTrs broughtfoa 1,765 413 ii, 14,[ 11.526 Movement In year: SUrplu%iiDenc) forthe year {L,3861 14131 8,504 6,705 2.540 Bank &dekhJ4t balantts carned fotward 379 Ilnf on Fixed Assets Hentable Property Fixtu Equipmut 131,669 421 l31.669 421 135.786 526 lJS.312 Current assets GiftAld Re1¥aLle Liabilities Lo. 8aw* Of scouand The Acmjnts detailed on pages 6 to Ll were approved by tt)e Trustees at the meeting of the Deacons, Court on 2025 at which the undernoted were authorised to s¢gn on their behaw.
Barvas Free Church of Scotland Notes to the Accounts Year ended 31 December 2024 l. Accounting Polkles The fin8nc&?15tatements lave b2en prepared under htstorkal 5t LuD¥ent, and wder gulneS Li dovln in the 5tatem2rt of Remended Prte. Ac(ounbng and Reporthi9 byChantle5 (revi 200S) The finaDcJal slatthi)ent5 have been on a rthptS3 payThents b85Ls ljl ¥oknntsry thie ond bank biwesrls aCCtyJrttdforwh rEYeNed. For the purpose of Ihe staityTr)t as 5hD%¥n on page 7, fund5 are defnal a5fdknws". Unr4strfct¢d fvttds cworise gFarts ano Other In(otne received for the LpLts of the church ¥ithouifurthv spe£ff purp05e and 8re aVaILie as general funds si¥rMhd fund5 represent unrestFthd fundswhth have been earn1 by Trtsees fu purpose> Re$trlctt fvnds c(rfnpr¢e Inttyne whth has bew rtyved for the obiELts ( the wcnled for rtstncted purpose wrthin (lSe ob]ts by dotvJr 2. 7ust¢e R•hUrteratkn Rlatro party TF¥nia¢tlo Dwino the year l TFUStee véas lmbUl5ed lor expen Incwreo £6,314. Ntyttustee or reted to a trustee had any p2Fsonal Intem kn any cantract or trarhsacuon entered Into by the thartydtsr1r the year
Barvas Free Church of Scotland Notes to the Accounts Yeai eDdwJ 31 December 2024 3. MDvements ITr Fund5 Atlja 2024 At 31 Oec 2024 Unrestrctsdfvthds Getberal Fund gnatsd EvgNn and M&slonary Fund 72.615 70,338 13,6631 s7 379 413 379 Th Gewal F¥tttt enctympdws all Inc(me ano exndrtUre rem9 to the ptmary fttus thibes of charity, otherthan thosefor which funding IS 5thtted. The Evangel •bd Mlsslonèry Futyd rekatss to mons Ythi¢h the Tru#ees have deSnated for Evangelisffl for donatin9 tovariou5 MIsSIONs, orpan&ansand I00a6. Betwolenl FUFWJ SpÈ¢k)I coUÈrtths Ma9atines. & CD'S Fabr¢ Fund Sarthary Reykwatson Fund Utde RaInboV Toddler Group Fund Youth Fund 1.501 663 l.S87 746 161 433 3,917 14.821 18,805 1,740 1,740 2,044 122 1.922 Fund.. Repre5entsfvnds to be used fortlw in thecomrnunty who have a srrial need as detetmined by the TrLfytees S¥w4al Ctslle£tlws". Reoresens spec colleaTh9 maoe for varicvsor9an6abor6 and 1Vvs. Magazlne& Book4 DVD's& CO'S.. Represents monies and paid for Church rnagazines, books DVD'S and CV5. Fabr Fynd.. Ihe fabr¢ fund ts set uo f¢itr¢ maiAtenorKe of the Ihurttr bU11ThS. SJnttuary Renovatlon FuThl: Represents Mce5 re and exe eclca1ty In reLitknn to the renovikn of the Sanciuary Lfjtlle Ralnbow5 TOddr Group Fund.. Rewesents Mon re£eived specif In retn to the purthase cl edUCatnal artd eouipmeniforthe Lthe R•nbOwsTdkr Ytyth Fund.. Repiesents mwes rtceived and expended ¢latin9 to the YtyJth Wtrk of the thLYth. Ihere were transfer5 from the General Fund to the EvaeSM and mSkary Fund rfE907, the Spedal Fund cf £746, the magan & CD'S Funo of£88 ano totr* Ythth Fund of £1,922.
BaNas Free Church of Scotland Notes to the Accounts 31 J)24 Fu) 2024 2023 61,974 16.414 78.418 76.W7 Tax 10,541 io.yi 16.4H a8. &.365 specif AOPtals fé3 847 nkirte% T(¥ T 2024 23 LLKal MI5 4.714 51.3 a),l 84,3Y 4.714 51.493 83,L61 ej IIAè9k 4.714 43.9)7 21,J7 69.918 66.1 11,Y3 2024 2023 ExaMlnrfrernUt Fur 2024 1415 ¢wlTa% I• L4ht.Cnutth Èat$Wht.M 5.642 781 LW IrtyE5t 93 21,297 Sh57 J).1
Barvas Free Church of Oand Notes to the Accounts FLw)d Fur Fur 2024 InyJrnKe 4.913 4.913 42.216 42.216 816 523 3.1(VJ 42h72 Cthmmunion L58 158 43.9)7 $1.493 49, 2023 33. 31, 42ffi12 1,147