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
Re￿rt 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
I￿e 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 P￿ase￿I to present thelr report together wlth the flnandal statements of the church for the
year ended 31 December 2024.
statu5 of C1￿1•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 L*l)Y4. 11 15 a Presb￿erIan thurch adheTlng In ts worshlp and d¢xtrlne to the posrtlon of rhe thurch
of ScOllar￿ 4t the Ref0rrnat￿n. 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 ern￿1&d the constttubon of the Churth. The d￿Ument 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 Cr￿gregationS 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 prI￿1paI attwity of the ￿UrCh is the
coThJurt d publK v4or5hip and associated matters in the context of I￿1 Congregati￿$.
. Dabng from 1843 but with its rocts n the Reformation, it owes its dlsttnctive to its historical strU￿le to
remaln 'free' from sme Interferen￿ In Its inrernal affairs. It has dose and active ￿lat￿>￿S wrth many other
Reformed thurche5 of Jesu5 Chri* throughout worfd and 5tand5 firttly in the tradition a(￿￿￿ the
8ibk In its entirety as the Word of fA)d and, therefore, derives its forms of teachin91 worship, ministry and
government from It. The man emphasis of our worship s the preaching of the gospel - the good news of a free
and scvereign ￿1vatIOn through Jesus Christ abne.
The ccmgwauon is avthorised by the Church to have a minister paid from central funds of the Church.
The (thurch buikjings and the Ministerfs manse a￿ mperty of the congregab"on.
Trusttss and Offi¢• Bearers
The congiegauon ts wverned and administered by eÈtted office bearers (all Volun￿r$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 deac￿5, 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
1congregati￿all 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 mettr￿d 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 th￿r statutory responsibility as elder or deacon.
Achievements and Perfomwnce
During the year worship Servi￿5 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 Fa￿l￿k page conts'nually upjated to provide aC￿SS 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.
cr￿he r(M)m U￿lated.
In Telation to congregational funding:
Envelopes have LEen distributed to those who have signed tjp for them.
It has been encouraging to see mre peO￿e 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 re￿iVeS 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 S￿Wed 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 ba1￿ce 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},
tOget￿r 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 p￿edureS 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 r￿ordS kept by the charty and a
CoM￿rIson of the accounts presented with those records. It also includes consitJeratEon of any unusual
Items or dI￿o9jreS in the accounts, and seeks explanations from the trustees Con￿rning any Slrh motters.
The pyo￿ureS 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 UThYer5ta￿IIng of the
ac(x)unts trj be reached.
Dated..
2025

Barvas Free Church of Scotland
Receipts and Payments Account
Year er￿ed 31 December 2024
Unrestrtrted Fund$
General
Fund
2024
Fund
Fund5
2024
Total
2024
Total
2023
2024
Recei
VO￿ntary Income
Ir￿Qme 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
I3￿63}
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 ba￿Tr￿s
broughtfo￿a
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 Re￿1¥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 gu￿￿lneS Li￿ dovln
in the 5tatem2rt of Re￿mended Pr￿te. Ac(ounbng and Reporthi9 byChantle5 (revi* 200S)
The finaDcJal slatthi)ent5 have been on a rthptS3￿ payThents b85Ls
ljl ¥oknntsry thi￿e 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 L*pLts of the church ¥*ithouifurthv spe£ff
purp05e and 8re aVaILi￿e as general funds
si¥rMhd fund5 represent unrestFthd fundswhth have been earn￿1￿ by￿ Trts*ees fu purpose>
Re$trlctt￿ fvnds c(rfnpr¢e Inttyne whth has bew r*tyved for the obiELts (* the wcnled for
rtstncted purpose wrthin (l￿Se ob]￿ts by dotvJr
2. 7*ust¢e R•hUrteratkn R*latro party TF¥nia¢tlo
Dwino the year l TFUStee véas ￿lmbUl5ed lor expen￿ Incwreo £6,314.
Ntyttustee or re*ted 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 Ev￿g￿Nn and M&slonary Fund
72.615
70,338
13,6631
s￿7
379
413
379
Th* Gewal F¥tttt enctympdws all Inc(me ano ex￿ndrtUre rem￿9 to the ptmary fttus thibes of
charity, otherthan thosefor which funding IS ￿5thtted.
The Evangel￿ •bd Mlsslonèry Futyd rekatss to mon*s Ythi¢h the Tru#ees have
deS￿nated for Evangelisffl for donatin9 tovariou5 MIsSIONs, orpan&a￿nsand I￿0￿0￿a6.
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￿￿ collea￿Th9 maoe for varicvsor9an6abor6 and ￿￿1V*v*s.
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 bU1￿1Th￿S.
SJnttuary Renovatlon FuThl: Represents Mc￿e5 re￿￿ and ex￿e￿ ￿ec￿lca1ty In reLitknn to the renovikn of
the Sanciuary
Lfjtlle Ralnbow5 TOdd￿r Group Fund.. Rewesents Mon￿ re£eived specif￿￿ In re￿t￿n to the purthase cl
edUCat￿nal artd eouipmeniforthe Lthe R•nbOwsT￿dkr
Ytyth Fund.. Repiesents mwes rtceived and expended ¢latin9 to the YtyJth Wtrk of the thLYth.
Ihere were transfer5 from the General Fund to the Eva￿e￿SM and m￿Sk￿ary Fund rfE907, the Spedal
Fund cf £746, the maga￿n￿ & 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
nkirt*e%
T(¥ T
2024
23
LLKal MI￿￿5
4.714
51.*3
a),￿l 84,3Y
4.714
51.493
83,L61
ej
IIA*è9k
4.714
43.9)7
21,J7
69.918 66.*1
11,Y3
2024
2023
ExaMlnrfrernU￿￿t
Fur
2024
1415
¢w￿lTa%
I￿• L4ht.Cnutth
Èat$Wht.M
5.642
781
LW IrtyE5t
93
21,297
Sh57
J).1

Barvas Free Church of ￿O￿and
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