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 ￿e￿rnber 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 Tn*tees
The Trustee5 are pleased to present their report together with the financial statements of the church foi
the year eTrded 31 De￿rnber 2024.
status of Charity and Governing Document
Cross Free Church of Scotlancl 15 e5tab115hed by CDnstituti)n. Cr055 Free Church l￿a￿e 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 a￿1 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 Reform*ion, 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 throUgh￿t 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 pre￿hIng
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 I￿ld 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 r￿POnSIble 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 el￿our&9eme￿t 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￿[ m￿tIng5 were In the hall and avallable Dn Zoom {audlo only). A prayer m*Ung In
Gaellc was hekl on the flrst Monday of each month taken by the elders.
The Sacrament of the Lord's
off￿lating, 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 Tr￿t
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, Re￿rt
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
Afr￿an Bible Unive￿Ity, 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 W￿k. our Church OffI￿rS, 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 ge￿rouS offerings throughout the year. There were
charitable Co1￿10￿S for Bethesda Hospi￿, Tearfund, ￿ttIsh Bible Society, Hebrides Alpha, Day One,
Slavic Gosp￿1 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 var￿d 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 Tr￿te¢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 re￿Ipts 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 a￿lt requirement of Regulation 10(11 (d) of the
Accounts Regulallon5 d￿5 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 con￿mIng 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￿ selv1￿5
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 R￿IPts/(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 balan￿5
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
XtU￿S and EqUipM￿t
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 er￿ed 31 D￿mber 2024
l. Accounting Poliaes
The finanoal statements have LEen prepared under the cost ¢￿Ven￿on, and under the guideline5 laid down
in the Statement of Recommended PractKe. AcC￿Jntin9 and Reporung by Chanties Ire¥Ased 20(6}
Pa￿$01 Iln8nL¥alststements
The finanual statements have been prepared on a receipts and payments bays
Flxed Assets
A statement of tr￿ assers held is shown In the notes to the accDLsnts. No (sewecial￿)n has appli&1 as
depreoation is a nw-cash tsm and therefrKe thuld not be Induded in tre rec*pts arKI payments zKcount.
All voluntsry Incwe and bank Interest is accounted frK recelved.
st￿ten￿ntO￿8aIan¢eS
For the purty)se of tre Statement of Balances a5 Sho￿ on page 8, funds are defined as folbws:
Unrestrlcted funds comtxise grants and other Incorne re￿Wed ftt the obJeLts of church fvther
specified purpose and a￿ availab* as general fvnds
Deslgn*tsd lund$ retwnt unre5bicted furKls which have been earn￿rked 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
r￿ring the year 2 Trustees recwved reimburSew￿rt for exper￿ of £2,757.
No trustee LY a person related to a trustee had any per%)nal interest in any contratt or ente￿0 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
Des￿natell 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 a￿j expendrture relating to the primary focus ￿￿vItieS of
the d)arity, other than for whth fundlng Is rethcted.
The D*si9n•ted Mlsslonary & Other Donatlons Fund rew*nts 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
TL*s (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￿ re￿Ned and fcr Churth magazine4 boc*s, DVD'S and
CD'5.
CD Mlnlstry: Represents monies recaved and expen(kd in ￿la￿On 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. P￿kS & 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 [*$￿Tra￿a Restrfctea
Fund
Fund
Funds
Totsi
2024
Total
2023
76,908
48,930
630
8,198
IZ5,B38
630
19,056
129,706
50D
19,634
Other Glfts & E¢naOm5
Tax reclaltn
Tots Group IncM)e
Sabbath Sctrwl
10,858
50
87.766
57,758
145,524
149,890
5. IrKorne from chadtsble actl¥lllp5
Specrfk IppEa15
Nagèzines & Boops
CD Minthy
2,249
527
2,249
527
2,Q62
2,776
2.776
2,863
6. Ithvestn*nt Inc•me
Bank Interest
5,595
5,707
2.225
?. Chiriièble Ktl¥llle$
Other
dIr￿t
Staff
Totsl
2024
Total
2023
Activity
Local Minithes
tQatknnJl and overw mlni5tr*s
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 De￿4Th81ed Fund
619
63,469
2,BJ9
24,684
88,r12
2,819
91,592
2,738
Re￿￿n9 to restnLted funds
2,￿0
3,690
6,590
38,412
2024
2023
EXarnIne￿ rernurerJ￿Qn
420
420
9. Supportcosts
General D￿￿jnaled Re5trfcted
Fund
Fu￿j
Furvjs
Totsl
2024
Totsi
2023
Property I￿￿Tan
c￿￿(lITaX
Ulillb￿- th1,e￿ctritity
Propety repairgrnalntrnan
Te￿phOne
Prfntrng & stationery
Prof￿￿onal 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
P￿ftds
Gross sèlaries
Employerfs NaDonal In9Jrènce
MiTristrrfs E¥ense5
619
619
619
619
ThE averagE numberofempw dL￿rn9 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￿ & We￿rte expgise5
CD MIDlstry
Annual Outing
Pfesentabor6 and t*nauor
Chufth Offlcer expe
Presb¥¢ery Elder EX￿nSeS
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
rM*e?J
7)
12, to Cértral Futhds
2024
2023
Mlnlstry L
AOministrat￿Th Le
ProJeas L
33,240
17,472
7,043
31,450
16,8
10,263
57,755
1,225
58,513
987
A06￿Onal iyojert8Con￿bL￿0n
13.Thlrd Party Collecthhs
2024
2023
Eethe5da
*br￿e9￿pha
LOOS
iU5h BlbEe ￿cIety
Tear Fund
Yavic fw
P4Jth Levlis War Nemorlals
Operatlon mob1115a￿oTr
610
310
295
112
265
315
370
246
310
255
290
335
PaBe 12