Scolttsh Charity No.SC038131 Cross Free Church of Scotland Trustees, Report and Receipts and Payments Account For the Year Ended 31 December 2024
Cross Free Church of Scotland Contents of the Financial Statements for the year ended 31 ernber 2024 Page Church InfoThation Report of the Trustees Report of the IndeFendeTrt Examiner Receipts arKI Payments Account ststement of Balances Notes to the Financial Ststements 9-12
Cross Free Church of Scotland Church Information Trustees The members of the Deacons, Cwrt are the Trustees of the Charty Bankers Royal Bank of Scotland North Beach Stornoway HSI 2XH Ex ner CIB Services 63 Kenneth Street stornoway HSI 2DS Page I
Cross Free Church of Scotland Fieport of the Tntees The Trustee5 are pleased to present their report together with the financial statements of the church foi the year eTrded 31 Dernber 2024. status of Charity and Governing Document Cross Free Church of Scotlancl 15 e5tab115hed by CDnstituti)n. Cr055 Free Church lae a registered kotti5h Charity on 26 April 2007 (No. SC038131). Alms and Affiliation Cross Free Church of Scotland Ls a congregation of the Free Church rf Scotland workjng towards the common aims ser out below. It Is a Presbyterian church adhering In its worship and doctrine to the position of the Church of ScDtland at the Refomation. The Free Church of Scotland ha5 an explanatory document which explèins the origins of the Church and which gives the historical background to the Church coming into being in 1843 ond lists documents in which is embodied the constilutDn of the Church. The document is available on request from Lhe Free Church of kntland, 15 North &nk St., The Mound, Edinburgh, EHI 2LS. The Free Church of Scotland currently has over 100 congregations in Scotland, as well as one in London and four in North knerica, and sister Churches founded by mission work in India, Peru and South Africa. The Church a150 has a seminary in Edinbltrgh for the training of ministers a1 other Christian workers and sustains an extensive missionary progTrmme relative to the size of the church. The principal activity of the Church is the conduct of public worship and ass(Kiated matters in the context of local corrfjregations. Dating from 1843 but with its rwts in the Reformion, the Free Church of Scotland its distinctwe title to its historical struggle to remain'free, from stste interference in its internal affairs. It has close and ath've relation5 Wlth many other Reformed churches of Jesus Christ throUght the Wor and stands fimly in the tradition which accepts the Bible in its entirety as the Word of Ggd and, therefore, derive5 rts fomis of teaching, worshipi ministry and government from it. The main emphasi5 of our worship is the prehIng of the gospel the 9oc<I news of a free and sovereign 5afvation through Jesus Christ abne. The congregation is authori5ed by the Church to have a minister pa£1 from trntral funds of the Church. The church building and the ministerfs manse are the property of the congregatton and are Ild under the Church's model trust éa. Trustees and Office Bearers The congregation is governed and adrnini5tered by el&ted office bearers (all voluntee) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Deacons, Court, composed of Kirk Session mernbers plus elected deacons, oversees financial and propetty matters. Under Charity Law, the members of the Deacons, Court are deemed to k the trustees of the congregation as those with responsibilty for day to day rnanagement and control. This is distinct from the role of propety (congregational) trusteet who ère rPOnSIble only for hclding propety ip tFus Page 2
Cross Fr Church of Scotland Report of the Trustees Trustees and Office Bearers {Contd.) Appointment of Charity Trustees The Kirk Session exercises its disLTetion in detemiining the most appropriate methcd of elecbng new Trustees (Elders Deacons). Any election process must involve the cornmunicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their aprKintment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church's values, Its aim5 and objectNes as well as its day-to-day operations. As part of th&r induttion programme, new Trustees a required to undersiand their statutory respDn5ibilities as well as the responsibilities of their office within the congregation as elder or deacon. ArtivitiÈs and Achlevements We give thanks to God for another year in the life of the Con inister, ho have Leei) Lir also thankful to regation. We appretiate God's word being nd we continue to Pray and thank God for nduction was on Friday all who asssted in the lor ter year ministerfs absence. We also render thanks to the Lord for our communion weekends, congregatDnal fellowships and congregational BBQ, the elour&9emet in our Sunday School, and our after-service teas, The congregation met for worship in the church each Lord'5 Day with the seryices also beiro live-streamed, Live Strearning Nyas paused for several weeks at the end of the year due to inadequate upload Sp from our broadband provider. The mld-week pra[ mtIng5 were In the hall and avallable Dn Zoom {audlo only). A prayer mUng In Gaellc was hekl on the flrst Monday of each month taken by the elders. The Sacrament of the Lord's offlating, and in Ottober wit with orth Toists trree Lnurchl. The General Assembly met in May after which the Kirk Session appointe(i congregation's representstive on the Presbytery of the Westem Isles in succession to (Elder). On 16 May a defibrillator training sesgon was held in the church hall led by h over 3Q people in attendan. A device is now located on the outside wall of the hall by the charity Lucky28here. Saturday 8 June wa5 the day set for our annual community BBQ. Due to the weather, it was hdd in the church hall instead of the Europie Dunes Park. Page 3
Cross Fr Church of Scotland Report of the Trt Artivities and Achievements (¢ontd) The Sunday School prvi*giving took Pla after the morning Service on 23 June. The congregational AGM wé5 on Wednesday 18 September. The treé5urers presented the Trustees, Rert and the nnanclal statement f 20 he Clerk to Deacons. Cou¢ gave an update on the alterations and upgradlng of the chuii I InLei"IDI os dpproved at a congregational meetirrfJ in June 2023. The Bulkllng Warrant to pr¢xeed has been granted and tender documents are telng preparLYi for contrattors to subrnit quotations for work. The Minister was away from 30 Ortober until 12 November to speak at the Spiritual Emphass Week at Afran Bible UniveIty, Kampala, aTrda. He delivered six sessions from Monday 4- Friday 8 November and led the Lord's Day Communion SeNices at New City Community Church and the ABU Evening Service at the Universty chapel on Sunday 3 November. We afe very gratefvl to all who continue to 1p in the church week by Wk. our Church OffIrS, our Sunday sch)1 teacher5, our Clerks and Finance team, Safeguarding team, all who are on he different rotas.. precent"ng, duty, creche, ckaning, livestream and recording, fellowship catering, morning teas, and all who contribute practically and prayerfully to the ongoing work of the Gospel in the congregation. The Building Comrnittee of the Deacons, court contlnued to Over inprovement works in the hall and church. the car park and outside of the building. The Trustee5 wish to thank the conJreg8tion for the gerouS offerings throughout the year. There were charitable Co110S for Bethesda Hospi, Tearfund, ttIsh Bible Society, Hebrides Alpha, Day One, Slavic Gosp1 Association and the Free Church disaster Fund, Youth Camps and Mission. The Trustees extend thanks to all who give of their time and talents for the benefit of the charty - the contributions of voljnteers are many and vard and none of the actwitEs could te undertaken without their commitment. The tt•ngregation continued Its commitrnentto support the National Free Church of Scotkind both spirfcually and financially. Page 4
Cross Fr Church of Scotland Report of tho Trte¢S Congregational funding: The total recapts ty donations, weekly offerings and Gift aid were 30/0 lower than the previou5 year. Financlal revlew Pjinopalsources of funding The church reEeive5 It funding from church member5 and adherents by way of weekly offerings and Gift Ald donatlons. Results for rhe year The reIpts and payments account for the year is *t out in pages 7 to 12. At the end of 2024 the General Fund showed a deficit of £4,883 (2023 - defrit £7,147) and the Restricted Funds a surplus of £60,289 (2023 - surplus £32,255), aVIng an overall surplus for the year of £55,406 12023 surplus £25, 108). Reserves It 15 the policy of the church to maintsin unrestritted funds, i.e. funds not committed or invested in fixed assets, at a Ve1 which equate5 to approximately two months unrestricted expenditure. This allows Sufficient funds to enable the ongoing work of the church to maintained. The GeneTrl Fund at 31 DecemLEr 2024 was overdrawn by £2,322. This was as a result of increased support costs during the year. The Trust&5 aim to cover the amount overdrawn with fijture donations and fundrasirrtJ in 2025. Total fftserves, including balances restricted funds amounted to £242,752 (2023 - £187,346). Grant Maklng Pollcy The church makes grants from its Benevolent FuThJ to individuals and organisations that are generally known to the Trustees and the church. The benefiaaries are involved in activities or ministries compatible with the church's objectives. Statement on Risk The Trustees asse55 the major risks to which the charity is exposed on an ongoing basis and have estsblished procedures to mitigate those that are identified a5 a result of these reviews. On beh f of the Trustees Trustee Dated.. gS~D +-2S Page 5
Cross Free Church of Scotland R•port of tho Independent Examiner to the TNstees for the ywr ended 31 Decemter 2024 I report on the accounts of the church for the year ended 31 December 2024 which are set out on pages 6toll. Respective responsibFlities of tNstees and examlner The charity's trustees are resFQnsib for the preparation of the accounts in accordance with the temis of the tharitie5 and Trustee Investment (Scotland) Att 2005 and the Charities Accounts (kntland) Regulations 2006. The charity trust consider ihal the alt requirement of Regulation 10(11 (d) of the Accounts Regulallon5 d5 not appty. It 15 my responsibility to exérnine the accDunts a5 required under sectEon 44(1) Ic) of ihe Att and to state whether partlcular matters have come to my attentlon. Basis of independent examinerfs statement My examination is carried out in accordance wth Regulation 11 of the Charities Accounts (kntland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of tIE accounts presented with those records. It also irscludes consideration of ariy unusual items or disclosures in the accounts, and s*ks explanab'ons from the trustees conmIng such matters. The procedures urnlertaken do not provide all the evidence that would be requlred in an audit, and consequently I do rK)t express an audit opinion on the view given by the accounts. Independent Examiner's Statement In the course of my examination. no rnatter has corne to my attention l. which gives me reasonable cause to believe that in any material respert the requirements: to keep accounting records in accordance wth Section 44111 (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accoré with the accounting records and comply with kegukttsn 9 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 understsndiry of the ccounts to be reached. LI selv15 63 Kenneth StsEet stornoway HSI 2DS Date 3Y,05 15 Page 6
Cross Free Church of Scotland Receipts and Payments Account Year ended 31 Deomber 2024 Unrestrlcted Funds General Designated Restricted Fund Fund Funds 2024 2024 2024 Total 2024 Totsl 2023 Note Voluntsry Income Incune from Charttsble Actrwties Bank & Dewsit interest 87,766 57,758 2,776 5,595 145,524 2,776 5,707 149,890 2,863 2,225 112 87,878 66,129 154,007 154,978 Other Income - Insuran Ckilm 3,256 154 007 158 234 men Charltable artlvltles Governance costs 88,772 420 2,819 6,590 98,181 420 132,742 133 126 Net RIPts/(paYrnents) before Transfers (¥314) {2,819) 59,539 55,406 25,108 Transfers 13,569) 2,819 750 Surplusl(Deficit) for year {4,883) 60,289 55,406 25,108 Page 7
Cross Free Church of Scotland Statement of Bala nces At 31 Decem 2024 Unrestrirted General Designated Restricted Fund Fund Funds 2024 2024 2024 Total 2024 T•)tsl 2023 Bank & derK)sit balan5 lyought fornard 2.561 184,785 187,346 162,238 Movement in year: rplusl(Deficitl for the year (4,3) 60,289 55,406 25,108 Bank & detyjsit balances carned foNard 245 074 242 752 Iln Fixed Assets eritable Property Natse Itnprovetnents XtUS and EqUipMt 105,WO 217,697 105,DOO 217,697 105,000 222,042 322 697 322 697 Current assets Liabilities The A(rounts detailed on pages 7 to 12 were approv by the Trustees and gigrned on their behalf by the undernoled Date.. 2f-04- 2£ D¢te'. Pa¥¢ 8
Cross Free Church of Scotland Notes to the Accounts Year ered 31 Dmber 2024 l. Accounting Poliaes The finanoal statements have LEen prepared under the cost ¢Venon, and under the guideline5 laid down in the Statement of Recommended PractKe. AcCJntin9 and Reporung by Chanties Ire¥Ased 20(6} Pa$01 Iln8nL¥alststements The finanual statements have been prepared on a receipts and payments bays Flxed Assets A statement of tr assers held is shown In the notes to the accDLsnts. No (sewecial)n has appli&1 as depreoation is a nw-cash tsm and therefrKe thuld not be Induded in tre recpts arKI payments zKcount. All voluntsry Incwe and bank Interest is accounted frK recelved. sttenntO8aIan¢eS For the purty)se of tre Statement of Balances a5 Sho on page 8, funds are defined as folbws: Unrestrlcted funds comtxise grants and other Incorne reWed ftt the obJeLts of church fvther specified purpose and a availab as general fvnds Deslgntsd lund$ retwnt unre5bicted furKls which have been earnrked by the Trustees for partiojlar puryjoses. Restrlrted fund5 comprise income v4hid) has received the objecrs of tr thurch ard specified for a rethcted purkw Within these objects by ihe donor L TNstre Remuneratlon and Related Party Transactlo rring the year 2 Trustees recwved reimburSewrt for exper of £2,757. No trustee LY a person related to a trustee had any per%)nal interest in any contratt or ente0 Into by the charity during the year Poge 9
Cross Free Church of Scotland Notes to the Accounts Year en(Jed 31 Detrmber 202q 3. M¢)vements In Funds Atljan 2024 At 31 Dec 2024 Recelpts Payments Tran5ftrs Vnrestrfcted fun General Fund Desnatell Missionary & Other Donations Fund 2,561 87078 89,192 2.819 13.5691 1819 12,3221 561 87 878 750 Explanadon The General Fund encompa55e5 all income aj expendrture relating to the primary focus vItieS of the d)arity, other than for whth fundlng Is rethcted. The Dsi9n•ted Mlsslonary & Other Donatlons Fund rewnts mmies donated to rr4s%Maties and Other Oryanisations as (letermined by the Trustee5 Restricted fvnd Atljan 2024 At 31 Dec 2024 Recelpts Payment5 Transfers Benevdent FuThJ Manse Renovabon Fund Propwty Projects Fund Specjfic Appeals Magazines. & Crys CD Ministry TLs (knup 9,481 175,080 531 3,159 1,760 1,140 8.950 235.274 626 63,353 2.249 527 137 613 220 220 750 245 074 Total fund6 154 007 242 752 Explanatlon of funds Benevolent Fund.. Represents funds hdd to be used for those In the community have a speaal need a5 determined by the Trustees Manse Renovation Fund: Relates to collected and expen(Jed by the congwotion speufically ftr the renovat of the Manse. kny shcxttalls for the year a met out of Property Ftrojects Fur. Property Projects fund.. Represents mmey by the congregknon for major repairs and rnaintenano. Shortfa115 in the Manse Renovation Fund are met from the Property Projects Fund. Specific Appeals.. Represents money collected by the congrrfabon for Forwgn Missiix), Free Church Disaster Fund, Ffft lJurch Youth Camps arK1 to defray Communion Expenses. Magazines, Book DVD'S & CD'S.. Represents rfion reNed and fcr Churth magazine4 bocs, DVD'S and CD'5. CD Mlnlstry: Represents monies recaved and expen(kd in laOn to the CD Ministry Tots Group: Represats monies received and expended in relatim to the Mother & Baby group. Transftts Brtween Funds There was a transfer of £613 from the General Fund to the Magazines. PkS & CD'S Fund, a transfer of £137 to the Speofic Appeals Fund and a transfer of £2,819 to the Misgonary & Other tk)natiorkS Fund. Page 10
Cross Free Church of Scotland Notes to the Accounts Year ended 31 Decefflber 2024 4. Voluntary irtome Gewral [$Traa Restrfctea Fund Fund Funds Totsi 2024 Total 2023 76,908 48,930 630 8,198 IZ5,B38 630 19,056 129,706 50D 19,634 Other Glfts & E¢naOm5 Tax reclaltn Tots Group IncM)e Sabbath Sctrwl 10,858 50 87.766 57,758 145,524 149,890 5. IrKorne from chadtsble actl¥lllp5 Specrfk IppEa15 Nagèzines & Boops CD Minthy 2,249 527 2,249 527 2,Q62 2,776 2.776 2,863 6. Ithvestnnt Inc•me Bank Interest 5,595 5,707 2.225 ?. Chiriièble Ktl¥llle$ Other dIrt Staff Totsl 2024 Total 2023 Activity Local Minithes tQatknnJl and overw mlni5trs 619 67,875 28,374 96,868 1,313 131,398 619 69,188 28.374 98,181 132,742 (Ji) Olwhich: Relauno to General Fund Relallnp to De4Th81ed Fund 619 63,469 2,BJ9 24,684 88,r12 2,819 91,592 2,738 Ren9 to restnLted funds 2,0 3,690 6,590 38,412 2024 2023 EXarnIne rernurerJQn 420 420 9. Supportcosts General Djnaled Re5trfcted Fund Fuj Furvjs Totsl 2024 Totsi 2023 Property ITan c(lITaX Ulillb- th1,ectritity Propety repairgrnalntrnan TephOne Prfntrng & stationery Profonal Fees 6,172 1,60D 14,36D 593 663 J,236 60 24,684 6.172 1.6 14,360 4,283 663 1,236 J.235 1.971 11.176 44,342 689 1,078 3,690 3,690 28,374 60,491 Page 11
Cross Free Church of Scotland Notes to the Accounts Year er¢ed 31 tkcember 2024 10.Staff ¢0stsand numbws Tatal 2024 rordl 2023 Fund Fvnd Pftds Gross sèlaries Employerfs NaDonal In9Jrènce MiTristrrfs E¥ense5 619 619 619 619 ThE averagE numberofempw dLrn9 the year was l- paKJ from Certhl funds12023.. 11 11.OIMp Costs Trtal 2024 2024 2023 LLKal Mintstrie5 Sabbath Schoollyth Donatyon to cemral funds Presb¥tsry Le and Mawrts CommuniN & gJprAv Uve 9xeam1 & Werte expgise5 CD MIDlstry Annual Outing Pfesentabor6 and tnauor Chufth Offlcer expe Presb¥¢ery Elder EXnSeS M15CEqkitbeous 189 57,880 1,557 1,278 1,572 1,07B 1.074 58,550 1,837 1,176 1,834 57,880 1,557 138 912 1,078 1,140 ?16 716 2,606 538 816 2,594 752 2,6C 538 461 461 274 63,469 67A75 70,223 Natt(mal ènd Ninistries NaDonal Ckginisatlons Other Naithal & cwseasw 213 513 394 950 213 1.1 1.313 Tct¥ oth¥direct costs rMe?J 7) 12, to Cértral Futhds 2024 2023 Mlnlstry L AOministratTh Le ProJeas L 33,240 17,472 7,043 31,450 16,8 10,263 57,755 1,225 58,513 987 A06Onal iyojert8ConbL0n 13.Thlrd Party Collecthhs 2024 2023 Eethe5da *bre9pha LOOS iU5h BlbEe cIety Tear Fund Yavic fw P4Jth Levlis War Nemorlals Operatlon mob1115aoTr 610 310 295 112 265 315 370 246 310 255 290 335 PaBe 12