Charity No SC038120 Garrabost Free Church of Scotland Trustees, Report and Financial Statements Year Ended 31 December 2025
Garrabost Free Church of Scotland Contents of the Trustees. Report and Flnancial Statements for the year ended31 December2025 Page Cthurch Infomation Report of the Trustees Report of the IndeFendent Examiner ststement of Financial Attivities Balan Sheet Notes to the Accounts 8-14
Garrabost Free Church of Scotland Church Information Trustees Point Free Church became a registered Scottish Charity on 26 April 2007. The name under which it is registered changed to Garrabost Free Church of Scotland on the 28th December 2017. The members of the Deacons, Court are the Twstees of the Charty. Address Garrabost Free Church School Road Garrabost Isle of Lewis Contact Address Mr lain Duncan Madennan 2 Aignish Point Isle of Lewis Treasurer Mr lain Nicolson 15 Flesherin Point Isle of Lewis HS2 OHE Bankers Virgin Money 23 South B&ich Street stornoway Isle of Lewis HSI 2BQ Independent Examiner John E Moffat 8A FCA CIB Servi5 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS
Garrabost Free Church of Scotland Report of the Trustees The Trustees are pleased to present their report together with the financial ststements of the church for the year ended 31 December 2025. stat415 of Charity and Governing Document Garrabost Free Church of Scotland is established by Constitutton. Garrab05t Free Church of Scotland (under the original name Point Free ChLtrch of Scotland) became a registered Scottish Charity (No. SC038120) on 26 April 2007. Aims and Affiliation The Free Church of Scotland currently has around 100 congregation5 in Scotland, as well as 2 in London and 3 in North America, and sister Churches founded by mission work in Endia, Peru and South Africa. The Church also has a full time degree awarding college in the heart of Edinburgh for the training of Ministers and other Christian workers and sustains an extensive Missionary programme relative to the size of the church. Dating from 1843 but with its roots in the Refom)ation, it owes its distinctive title to its historical struggle to remain 'free' from state Interferen in its internal affairs. It has close and artive relations with many other Refomied churches of Jesus Christ throLtghout the world and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the o)sr*l the gc(Ki news of a free and sovereign salvation through Jesus Christ alone. The Free Church of kouand is a p$bYterIan Church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. There is an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into Èeing in 1843 and lists dc£uments in which is embodied its constitution. Garrabost Free Church of ScotlarKI is a congregation of the national Free Church of Scotland working towards the common aim5 set out above. The congregation is within the wtern Isles Presbytsry and Is authorised by the Church to have a minister paid from the central funds of the Church. The Church building and the Ministerfs manse are the propety of the congregation. The buildiThJs are not under the Church's Model Trust Deed. Trustees and Office Bearers The Congregation is governed and admintstered by elected Offi bearers and its minister, or Interim M()Jerator in time of vacancy. The Kirk Session, being the minister lor Interim Moderator) and elected elders, has responsibility for spiritual oversight, while the Deacons Court, composed of Kirk session members plLSS elected Deacons, oversee financial and propety matters. Under charity Law, the Deacons Court are deemed to be the trustees of the congregation as those with the pOnsIbIlity for day to day management and control.
Garrabost Free Church of Scotland Report of the Trustees Trustees and Office Bearers (Contd.} The Deacons. Court (the Trustees) who served during the year were as follows.'- Minister Rev I Thomson (Resigned 30104126) Interim Moderator Rev D Macleod (Appointed 03105126) D Nlcolson, C Mackay, N Macdonald, M Camptell, l Macleod, D Macleod {Bayble), D Murray (Resigned 06102125), l D Maclennan, I Nicolson, D J Maclec*J. F Stewart, H Rank, K Nicolson, M F Camptell, A Mactver {DeaSed 26101125), S Macleod, K Macdonald, S Thompsor¢. Appolntment of Trustees The Kirk session exercises its dIsCtion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any elertion ProS5 must involve the communicant membership of the congregation. There is no fixed tem for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some time ift various roles and would be familiar with the Church's values, its aims and objectives as well as its day-to-day operations. As part of their induttion programme, new Trustees are required to understand their ststutory reswnsibilities of their Offi within the congregation as elder or deacon. Achlevements and Performan In relation to congregational activity: The congregation have had a settled ministry under Rev lain Thomson since January 2021 until his retiral at the end of April 2026. Our Sunday morning services are held in the Main Road building and our evening services in the School Road building. Attendance varies between 80 and 100 in the mornings and Ieen 50 and 80 in the evenings. Both Sunday seN1$ are livestreamed and are usually watched by 20 wple over and atove the in-person attendance. The midweek Prayer Meeting and Bible Study is held each Wednesday alternating between tx)th church buildings and when the meeting is in School Road, it is also livestreamed (via congregational link only). We have an in-person Saturday evening prayer meeting each week and a150 have a monthly Early Morning Prayer Meeting at 8.(X)am via Microsoft Teams. Sunday Schi)ol meets each Sunday during the morning service during school term and Is well attended with numbers ranging from 14 to 20 each week. During the summer holidays we held a Summer Sunday Schcol which was also well attended. We ran Christianity Explored over the winter and a women's reading and study group was also in place. We support various organisations such as Christian COnrn, the Christian Institute, GocKi News for Everyone Ifomierly the Gideons), God is Good Africa financially. Individua15 SUPPOrt Compassion a5 do our Sunday School. Our Sunday School also have weekly collections to SUPtX)rt selected organi5ations during the year. Individuals also supwrt other mission agencies and we receive communicatKin from Slavic Gospel, Dayone and others. Some of our meetings are tsken by PreSentativeS of various missionary organisations and we always donate £300 for every mlsslon organisation that interacts with us either at the prayer meetlng or fellowship. The development plan is regularly reviewed and updated by the Kirk Session.
Garrabost Free Church of Scotland Report of the Trustees Achlevements and Performance (Contd.) Development Plan Summary: Mission Point to Christ Vision-'A Church with a prayerful heart for our communlty, where, through the preaching and teaching of the go$pel, followers of Jesus are encouraged and equipped, to go and make disciples. as we long to see people of all generations commlt their Itves to the Lord. Goals- The Kirk Session have identified the following goals, and being wholly dependent on God in prayer, whilst *king His guidan and ble55ing, they would desire to achieve them by March 2029 To be characterised as a congregation who are fully deFendent on God in prayer To be a congregation committed to the praise and worship of God To be wognised as a congregation that is united in vision and purpose. To be evangelistic in our outlook. To be a positive presence and Influen in the distritt of Point. To be a centre of excellence for teaching, training, equipping and sending disciples. To have one building which enables us to deliver our vision for years to come. In relation to congregational fundlng: Participation in the Gift Aid Sd)eme remains at a high level, and congregational finances remain healthy. The congregation has responded well to meeting all its financial challenges and obligations during the past year, and remains heavily dependent on the freewill giving5 and the generosity of its contributors. The Trustees are very grateful to the supporters of the congregation for their continued generosity Financial review Principalsources of funding The church receive5 It funding from church members and adherents by way of weekly offerings and Gift Aid donations. Results for the year At the end of 2025 the General Fund has a balance of £40,072 (2024 £42,287). During 2018 the Bralghe Road Manse and the Aird Mission House were sold with the monies received, together with nominal values of the Garrabost Manse and Church Hall being shown in the Designated Assets Fund. The total value of the Assets Fund as at 31 December 2025 is £471,900 {2024 - £462,579). In addition various Restricted Funds are held. The totsl balance of Restricted Funds as at 31 DeCeMr 2025 is £163,108 (2024 £109,474). Total reserves including the net book value of fixed assets and balanS on restricted funds amounted to £675,080 {2024 - £614,340). Statement on Risk The Trustee5 asse55 the major risks to which the charity Is exposed on an ongolng basls and have established procedu$ to mitigate those that are identified as a result of these reviews The Trustees Report and Statement of Accounts were examined and approved by the Trustees at the meeting of the Deacons, Court held on and the undernoted were appointed by the Court to sign the Accounts on their Ihalf. Trustee Trustee Lg-(oL [16
Garrabost Free Church of Scotland Report of the Independent Examiner to the Trustees for the yearended31 December2025 I report on the accounts of the charity for the year ended 31 Dember 2025 which are Set out on pages 6tr)14. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordan with the temis 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 app. It is my SponsIbl11ty to examine the accounts as required under section 44{1) (c) of the Act and to stste whether particular matters have come to my attention. Basis of independent examinerfs ststement 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 words. It also includes consideration of any unusual items or disclosure5 in the accounts, and seeks explanations from the trLtstee5 concerning any such matters, The procedures undertaken do not pmvide all the eviden that would be requi In an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examlnerfs statement In the course of my examination, no matter has come to my attention l. 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 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not bn met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accoun be reached. John E offat BA FCA Institute of Chartered Accountants in England and Wales CIB Servi Chartered Accountsnts 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS Dated..
Garrabost Free Church of Scotland ststement of financial activities Year ended 31 DeMr 2025 Unrestricted Funds General Desgnated Restricted Furxl Funds Funds Totsl 2025 Totsl 2024 Notes Incomlng resourc Fromgeneratedfunds.. Voluntsry income Bank interest 147,183 17,307 26 164,490 9,470 166,675 10,4IK) 9,438 Fmm charftableartiviiies." loo 2,913 3,013 1,542 Pr¢)ceeds from sale of Knock Mission House 70,000 90,246 70,000 246,973 Total incoming rewurces 147.289 9,438 178,617 Resources expended Charitae activities Gtsvernan costs Other resources expended: deprec'n Total resources expended Net Incomlngloutgolng resources before transfers 147,170 624 36,409 183,579 624 2,030 186,233 156,252 582 1,638 158,472 403 1,627 38,036 147,794 403 (505) 9,035 52,210 60,740 20,145 Transfers 16 11,710) (2,215) 1,424 53,634 Net movement in funds after trnnsfers 9,321 60,740 20,145 Totsl funds brought forward 42,287 462,579 109,474 614,340 594,195 Total funds carried forward 40,072 471,900 163,108 67S,080 614,340 (Awe J72 (Note J8) The notes form part of these financial ststements.
Garrabost Free Church of Scotland Balance sheet As at 31 December 2025 2025 2024 Fixed Assets Tanglb* assets li 266,012 266,820 Current assets Debtor5 Cash at bank and in hand 12 282,528 127,265 409.793 273,021 75,081 348,102 Creditors: falling due wlthln one year Net Current Assets 13 725 582 409,068 347.520 Credltors: falllng due after one year 14 Totsl fiet Ass•ts 19 675,080 614,340 Represented by: Unrestrirted funds Restricted funds 17 18 511,972 163,108 675,080 504,866 109,474 614,340 rinancial statements on pages 6 to 14 We examlned and appmed by the Tnjstees at the meetlng of the Deacors. Court held on l¥ /06/16 and the undernoted were appDlnted by the Court to slgn the Accounts on their behalf.. Trustee Tr(tee The notes form part of these finarKral staiement&
Garrabost Free Church of Scotland Notes to the Financlal Statements for the year ended31 December2025 l. Accounting Policies Basis of preparing the financial statements The financial ststements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Rewrting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2015),, Financial Reporting Standard 102 The Financial Rerx)rting Stsndard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotlandl Act 2005. The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity. The trustees consider that there are no material uncertainties aix)ut the charity's ability to continue as a going COnrn. The trustees also consider that there are no significant areas of judgements, estimates or key assumptions that affect items in the accounts. Church Incon All voluntary income and bank interest is accounted for when received. Income from tsx recoveries on Gift Aid is accounted for on the accruals basis. Tanglble flxedassets Heritable property is stated at the Tnjstees, estimate of market value at the balance sheet date, Upon the joining of Point Free Church and Kn(Kk Free Church the Heritable prokErty which had been owned by Knock Free Church has now been introduced into the Garrast Free Church Accounts with a revaluation value based uwn figu$ in the KncKk Free Church accounts for the year ended 31 December 2017. The churches have not bfi valued in view of the limited market available and a not included in the Balan Sheet. With the exptIOn of heritsble propety, depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life'.- Manse Improvements Fixtures and equipment Computer Equipment 20/0 Straight line 2086 reducing balance 330/0 Straight line Statement of FinanaalArtlvltles For the purpose of the Statement of Financial Activities as shown on page 6. fvnds are defined as follows: Unrestricted funds comprise grants and other incorne received for the objects of the church without further specified purpose and are available as general funds. Deslgnated funds present unrestricted funds which have LEen earmarked by the Trustees for particular purposes. Restricted funds comprlse Income which has been reiVed for the objects of the church and specified for a restricted purpose within these objerts by the donor.
Garrabost Free Church of Scotland Notes to the financial ststements Year eIed 31 Detrmber 2025 2. Voluntsry income UnrestrKted Funds GedI Designated Restricted Funds Total 2025 Totsl 2024 Donations & Grants IndiVualS Other Gifts & Donations LegaC*S Tax reclaim 129,394 2,350 500 14,939 15,504 298 144,898 2,648 145,302 3,317 loo 17,956 1,505 16,444 147,183 17,307 164,490 166,675 3. Income from charttable aLtivitles Specific Appeals Fundraising MJgazine5, Books & CD'S Pulprt Supply Refunded 890 1,790 233 100 692 750 1,790 233 100 IIK) loo 2,913 3,013 1,542 4. Investment Income Bank Interest 9,438 26 9,470 10,4 5. Charttable actS¥ltles Other direct Staff costs Support costs Total 2025 Totsi 2024 L(1 Ministries National and overseas ministries 6,145 110,665 66,769 183,579 156,252 6,145 110,665 66,769 183,579 156,252 (14rte 9) (Note io) {Ilote8J Of which: Relating to DeSnated Fu Relating to General Fund Relating to restrthd funds 6,145 104,064 6,601 110665 36,961 29,808 147,170 36,409 141,119 15,133 156 252 6. Governance costs 2025 2024 Examiners, remuneratK)n 624 582 624 582 7. Other Resources expended 2025 2024 Heritab Property.. Depreciation Manse Irnprovernents.. Depreciath)n Fixtures & Frttings.. Depreciation Computer Equipment.. Depreoabon 1,627 1,627 403 li 2,030
Garrabost Free Church of Scotland Notes to the financial statements Year ended 31 Decemta 2025 Support costs Unrestricted Funds General tksignated Restrtted Fund Funds FUNJS Notes Total 2025 Totsl 2024 Heat & Light CouFKiI Tax Water Charges Church and Manse Insurance Chvrch Maint. & Repairs Manse Maint. & Repairs Professional Fees TephOne & Jntemet Printing, StatDnery & Postage 24,027 24,027 3,009 16,917 1,887 7,755 7,755 3,607 11,117 15,084 1,438 732 7,325 1,474 6,874 3,607 11,117 15,084 1,438 732 1,307 583 36,961 29,808 66,769 36,367 9. Staff costs ènd numbers un$triCted Funds General Designated Restri¢teil Fund Funds Funds Totsl 2025 Total 2024 Gross salar5 Employer's National Insurance Irnterirn Moderator's Expenses Minister's Supplementsry Salary Minister's aass IA National Insuran Minister's Expenses 5,681 464 5,681 464 6,405 6,145 6,145 6,405 The avera number of etnpl¢)yees during the year was l - paid from Centra5 funds12024: 1) 10. Other Dlrert Costs Unrestrirted Funds General Designated RestrKted Fund Funds Funds Totsl 2025 Total 2024 L(Kal Mlnlstrfes Donabon tt> rntral furKIs Assernbty and Presbytery ExFenses Books, magazi & CD'S Sermon Audio, Lwe streamin9 & CD Ministy Gaelic DigibsatK)n Project Pulpit Supply Communion Expen Fell(Iwship Expenses Appeals and tbnatK)ns Sabbath Schcx)I/Youth Groups wtm expenses Caretaker Hall Hire Genernl Expenses 20 90.760 1,317 90,760 1,317 431 766 92,599 2,170 393 756 431 766 900 514 1,150 450 190 9,568 3,105 514 6,304 500 5,008 1,038 100 11,312 1,538 loo 2,400 24 603 2,400 2,200 24 603 899 104,064 6,601 110,665 113,480 Notional and fvrseas Ministr¢es Natial Organisations Other Nats"or)al & (herseas work Total ottrEr dirett costs 104,064 (IloteSJ 110 665 io
Garrabost Free Church of Scotland Notes to the financial statements Year ended 31 December 2025 11.Tanglble fixed as*ets a)urth Hall Main Cornputer Equiprnert Manse Manse- IMVennts &rrabost T¢Jtal At l January 2025 Additlons Disposals At 31 De£embw 2025 1,199 1,222 81,326 132,000 60,000 274,525 1,222 2,421 81,326 132,000 60.Crf)O 275,747 At l January 2025 Charge for year iminated on disktyls At 31 DecemiEr 2025 L,199 403 6,506 1,627 7,705 2,030 1,602 8,133 9,735 At 31 Decembèr 2025 819 73,193 132,0 60.(K)0 266,012 At 31 December 2Q24 74.820 132,0 60.000 266,820 12. Debtors: faNlng due wlthln one year 2025 2024 Funds Hdd by Cerrtra¢ Church on congr&tim,$ behèlf ft Aid Debtor 279.082 269.643 3,446 3,378 282,528 273,021 13. Credltors: fabllng due wlthkn one year 2025 2024 Accwals r25 582 725 582
Garrabost Free Church of Scotland Notes to the financial statements Year e¢)ded 31 December 2025 14L Creditors: falling due after one year 2025 2024 credOrS 15. Transactions with Trustees and Related Parties During the year I trustee was reimbursed for expen incurred totalling £3,009. Rev l Thomson reiVed addOnal salary funded directly by the congregation of £5,681. Mr S Thompson received £2,400 in recognition of services prOVed as church caretsker. No Trustee or a r9)n related related to a Trustee had any person31 irereSt in any contract or transaction entered into by the Charity during the year. 16. Comparftlves for the Statement of Flnandal Athltles un$tritted Funds General tÈ5ignated Restricted Fund Funds Funds Totsl 2024 Encoming resources Fmm generatedfunds.. Voluntary income Bank interest 149,498 17,177 166,675 26 10,400 10,371 loo 1,442 1,542 Totsl incomin9 resources 149.601 10.371 18,645 178,617 Charitable activrtie5 Governan costs Other resour eXnded. ijeprec'n 141,119 582 15,133 156,252 582 1,638 li 1,627 Total resources expended Net incomingloutyolng resources before trattsfers 141,701 li 16,760 158,472 7,900 10,360 1,885 20,145 Transfers {1,989) 1,989 Net movement in funds after tr•nsfers 5,911 10,360 3,874 20,145 Revaluation of Assets Totsl funds brought forward 36,376 452,219 105,600 594,195 Total funds carried forward 42,287 462,579 109,474 614,340 12
Garrabost Free Church of Scotland Notes to the financial statements Year etthd 31 ttember 2025 L7. Unrestrtcttd lunts Bakrte at ItKKxniw RUl¢e$ 01.01.25 50[CeS Eat 31.L2.25 Tfdn5ftyg cr&I Fth1 41287 147289 (147,791} 44,Q72 LSWteJ FurKI5.' A55et5 Futwj 462,579 504, 9,438 1403} 156,727 1148.19n 471.9LKI TIX4 unre5trKWIU parabvesfor Nl fvnds eat IncrAnifQ knuTtrS 01.01.24 resour expe Trth rLe& Cffffil FL 36.376 149,601 1141,7011 11,989) 42,287 Furts.. A$ts Fur 452,219 488.595 10,371 159,972 1141,7121 462,579 Total unrestrkted {1,989) GeralFu1erK0MréSseS ali tyjre relatsw to the prlThw rrftt thèrlty, Olher than t lor byTh funoiry rththd. A$tsEl<". Rerrtts Ihe Valupof unreStntt funts rerAesental ty FifylWS. Ba*rKeat Inccming kethrtes 0101.25 reyJurcts exrerthj TRrders Jts Fur ble M55Dn Fu Kk HfAiSe Fund azi5. &)As & 0)5 BeneW0nt Fund Vlomen for M5 Sabbath Fur ABC Club Fund re1 Dtytisabon ptwt S1 cOS T(ts1 ¢4rt&11ur 94.837 10,137 14.440 128.4421 80,835 12,9931 775 67,782 2J3 2,437 14.017) 11,0381 $87 451 5% 596 467 109,474 ),246 138,0361 1.424 163,1 foi In fu at IrKomiw Re&xrtces 01.01.24 Tran proj Fun ,422 14,390 19.975) 94A37 se Fu1 azife5, eoots&tll'S Fut ¥Vomen ML55 Sfjbbth Fu AP£ CIL Fund G1 D¥rtisthn Prwt 1346) IL,(W) 12,934) 647 2.488 23 2,437 596 262 692 467 T(tsi AtrJ1Ur 105,6CO 18fi45 116,7&)) 109,474 13
Garrabost Free Church of Scotland Notes to the financial statements Year ended 31 December 2025 19. Analysls of Net Asgets byfvnds Genernl Dnated Rethcted Fund Funds Fur$ Totsl 2025 Totsl 2024 Flxed Asseis 192,619 73.193 266,012 266.820 CuFr¢ht Assets Debtors and prepayrrEnts Cath at bank and in haTrJ 279,081 453 89.462 282,528 127,265 273.021 75.081 37,803 Currert Liabililie5 Cre(Iitors and acuuals 17251 1725) (5821 credito > l year 471900 163 108 675 080 614 340 20. ContrSbutlon to CeFthI Funds 2025 2024 Mintstry Levy AdmintstratKJn Levy Projects LÈVY Shortrall 35,880 26,580 28JOO 33.240 25.8LK) 34.183 16241 21. Thlrd P•rty Colle¢iion1 2025 2024 Bethesda Open (l)Q- Myanmar Earthquake Akwl 941 554 22. Knodt Mission Houso Knock Mission House had been transftrred to the Knodt comrtMJnty in the late 1970,5 Qr earty 1980%. There are now no remaining offi bearets and it has been deemÈd by lawyer5 ihat Te bebngs to the Free Church. After consultatscn wh the villages of KMCL Swordale and AvJnish it was agreed to sell the buikling with any pr(Keeds on the sale bein9 donated to the community of Knotk by tn5 of grant applicatyon. The sale wa5 conduded in July 2025, and welded Net Proce, after legal fees. of £67.007. 14