Scottish Charity IVo.SC038131 Cross Free Church of Scotland Trustees, Report and Receipts and Payments Account For the Year Ended 31 Dember 2025
Cross Free Church of Scotland Contents of the Flnancial Statements for the year ended31 December2025 Page Church Infomiation Report of the Trustees Report of the Independent Examiner Receipts and Payments Account ststement of Balan Notes to the Financial Statements 9-12
Cross Free Church of Scotland Church Information Trustees The members of the Deacons, Court are the Trustees of the Charity Contact Address Treasltrer Cross Free Church Redburn High Street Skigersts J51e of Lewis HS2 (Yts Bankers Royal Bank of Scotland North Beach Stomoway HSI 2XH Independent Examiner John E Moffat BA FCA CLB Services 63 Kenneth Street stornoway HSI 2DS Page I
Cross Free Church of Scotland Report of the Trustees The Trustees are pleased to present their rep)rt together with the financial statements of the church for the year ended 31 Dember 2025. Status of Charity and Governing Document Cross Free Church of Scotland is established by Constitution. Cross Free Church tecame a registered Scottish Charity on 26 April 2007 (No. SC038131). Aims and Affiliation Cross Free Church of Scodand is a congregation of the Free Church of Scotland working towards the common aims set out below. It is a Presbyterian church adhering in its worship and dcKtrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland ha5 an explanatory document which explains the origins of the Church and which gives the historical background to the Church coming into being in 1843 and lists documents in which is embc&lied the constitution of the Church. The document is available on request from the Free Church of Scotland, 15 North Bank St., The Mound, Edinburgh, EHI 2LS. The Free Church of Scotland currently ha5 over 100 congregations in Scotland, as well as one in London and four in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a seminary in Edinburgh for the training of ministers ènd other Christian workers and sustains an extenslve missionary programme relative to the si2e of the church. The principal activity of the Church is the conduct of publlc worship and assoaated matters In the context of local congregations. Dating from 1843 but with its roots in the Reformation, the Free Church of Scotland owes its dlstlnctive title to its historical struggle to Main 'free' from stste interference in its internal affairs. It has close and active relations with many other Refomied churches of Jesus Christ throughout the world and stsnds fimily in the tradition which accepts the Bible in its entirety as the Word of God and, therefore, derives its forms of teaching, worshlp, ministry and government from it. The main emphasis of our worship is the preaching of the 9)spel - the good news of a free and sovereign salvation through Jesus Christ alone. The congregatlon Is authorlsed by the Church to have a minlster pald from central funds of the Church. The church building and the minister's manse are the propety of the congregation and are held under the Church's model trust deed. Trustees and Office Bearers The congregation is governed and administered by elected Offi bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spirltual oversight, while the Deacons, Court, comrK)sed of Kirk Session meMr5 plus elerted deacons, oversees financial and property matters. Under Charity Law, the members of the Deacons, Court are deemed to be the trustees of the congregation as those with responsibility for day to day management and control. This is distinct from the role of PrOty (congregats'onall trustees who are responsible only for holding property in trust. The members of the Deacons, Court (the Trustees) who served during the year were as follows:_ Rev Ewen Mathe50n, Donald Maclean, Donald W Gillies, John Mackay, John Macsween, lain Gillies, Callum Maclean, Donald N Morrison, Donald A Morrison, Angus Murray, Donald R Morrison [DeaSed 22112125), Donald Macleod, John M Macleod, Nomlan Mackenzie, Angus Murray, Alex Murray, Rev RIKlerick J Campbell, Calum Murray (Reslgned 01111125), lain M Macleod. Page 2
Cross Free Church of Scotland Report of the Trustees Trustees and Office Bearers (Contd.) Minister: Clerk to the Deacons, Court.. Treasurers.. Church Offfir.. Finan Team: Rev. Ewen Matheson Angus Murray Donald A Morrison Norman Mackenzie, and Murdo Donald Murray (Depute Church Officer) Donald A Morrison (Treasurer), Eileen Murray (As515tar¢t Treasurer) and Annette Murray (Assistant Treasurer) Alex Murray Mrs Shona Gunn and Mrs Alice Murray (Depute) Mrs Kathleen Matheson, Mrs Alison Macleod, Miss Christina Macleod, Mrs Shona Morrison Rev Ewen Matheson. Alex Murray (Elder) Session Clerk: lain Gillies Presbytery Representstive.. Safeguarding Co-ordinators.. Sunday Sckthl Teachers: Weekly Bulletin Editors.. Live-streaming co-ordinator.. Appolntment of Charlty Trustees The Kirk Session exercises its discretion In detemilning the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant meM1rshIp of the congregation. There is no fixed tem) for Trusteeship. Prior to their appointment, new Trustees would have seNed the Church for some time in various roles aThJ would be familiar with the Church's values, its aims and objectives as well as its day-to-day OFerations. As part of their induction programme, new Trustees are required to understand their statutory resp)nsibilities as well as the responsibilities of their Offi within the congregation as elder or deacon. Activltles and Achlevements We give thanks to God for another year in the life of the Congregation. We appreciate God's word being faithfully preached by our minister, Reverend Ewen Matheson and we continue to pray and thank God for Ewen and his wife, Donna, who have been with us for eleven years. Reverend Ewen's indurtion was on Friday 28 November 2014. We are a150 thankful to Reverend Roddy John Campbell and all who assisted in the minister's absence. Rev Matheson was appointed as Interim Moderator of Baryas in August when Rev. Murdo Campbell accepted a call to Knockbain parish, North Kessock. We also render thanks to the Lord for our communion weekends, congregational fellowships and congregatiorsal BBQ, the encouragement in our Sunday School, and our after-service teas. The congregation met for worship in the church each Lord's Day until 7 September as the contrartor appointed for the interior refurbishment project- O'mac Construction- was starting work at the site on 15 september and required to take over the building for 16 ¥veeks. We had made arrangements with Comhaide nan Eilean Siar to use Lionel School for our Sunday and mid-week 5eNices during this period. A prayer meeting in Gaelic was held on the first Monday of each month tsken by the elders- from October this was in the Ness Charity Shop annex. with the 5ervice5 a150 bein9 live-streamed. We ran a VOX Christianity Explored cotjrse from January to March. The Sacrament of the Lord's SupFer was observed in March with Reverend Kenneth M Ferguson officiating, and on 29 June our own minster officiated. The October Sacrament was wstponed due to the work in the church. At the fellowship meeting on 18 May, Murdo Donald spoke. At the fellowship on the evening of the 29 June communion Rev Ewen and Donna gave an illustrated presentation about their visit to Uganda from 30 Ortober until 12 November 2024 where Ewen had been invited to speak at the Spiritual Emphasis Week at Africars Bible University, Kampala, Uganda. There he delivered six sessions from Monday 4 - Fr(day 8 November, and led the Lord's Day Communion SeNices at New Cty Community Church and the ABU Evenlng Service at the University chapel on Sunday 3 NoVemr. Page 3
Cross Free Church of Scotland Report of the Trustees Activities and Achievements (contd) The General Assembly met in May and Mr Alex Murray, Elder, our congregation's representstive on the Presbytery, attended as a Commissioner. The congregational AGM was on Wednesday 18 June. The Treasurers presented the Trustees, Report and the financial statement for 2024. Angus Murray, Elder and Clerk to the Deacons, Court, gave the congregation an update on the interior refurbishment project. The sunday School prize-giving took place after the morning SeN1 on 22 June. On Saturday 16 August we had our annual community BBQ at Europie Dunes Park. We are thankful to Cross Church of Scotland who kindly offered their church to bewved families during the Peri of refurbishment in our own church. We are grateful to all who continue to help in the church week by week.. our Church OffIr5, our Sunday School teacher5, our Clerks and Finance team, Safeguarding team, all who are on he different rotss-. precenting, door duty, creche, cleaning, livestream and recording, fellowship catering, morning teas, and Christine, Cross, who organises the distribution of The Record, and to all who contribute practicalty and prayerfully to the ongoing work of the Gospel in the congregation. The Building Committee of the Deacons, court continued to oversee improvement works in the hall and church, the car park and the outside of the building and the interior refurbishment project which was completed on time and on budget. The first Servi back in the church was on New Yearfs Day 2026. The Trustees wish to thank the congregation for the generous offerings throughout the year. There were charitable collections for Bethesda Hospice, Tearfund, Scottish Bible Society, Hebride5 Alpha, Day One, the Free Church Disaster Fund, Youth Camps and Mission. The Trustees extend thanks to all who give of their time and tslents for the benefit of the charity - the contributions of volunteers are many and varied and none of the activities could be undertaken without their commitsnent. The congregation continued its commitment to support the National Free Church of Scotland both spiritually and financially. Funds in Deficit In 2025 the General Fund incurred a deficit of £9,235, which when added to the opening deficit of £2,322 leaves the General Fund at 31 Dember 2025 overdrawn by £11,557. The Reserves Policy note on page 5 detslls the plan to restore the Fund to a Surplus position. Page 4
Cross Free Church of Scotland Report of the Trustees Congregatlonal funding: The totsl receipts by donations, weekly offerings and Gift aid were 4 % lower than the previous year. Financial review Prfncipal sources of fundlng The church reiVeS it funding from church members and adherents by way of weekly offerings and Gift Aid donations. Results for the year The receipts and payments account for the year is set out in geS 7 to 12. In 2025 the General Fund incurred a deficit of £9,235 (2024 - deficit £4,883) and the Restricted Funds a deficit of E168,012 (2024 - surplus £60,289), leaving an overall deficit for t year of £177,247 {2024 surplus £55,406). Reserves Policy It is the policy of the church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equate5 to approximately three months unrestrirted expenditure. This allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund at 31 December 2025 was overdrawn by £11,557. Thi5 was a result of a combination of decreased general income and increased support costs during the year. The Trustees are aware of the need to cover the overdrawn amount as quickly as possible. The congregation received a legacy of £10,000 in 2026 which will be used to partly oftset the defKit in fund5. Agreement has also been reached with the Central Church that the annual mission levy would not require to be paid until the General Fund has sufficient reserves to cover three months, worth of ordinary expenditure. The congregation will not be expetted to pay the shortfall in the mission levy at any time in the future. The Trustees believe that this agreement with the Central church, together with effo to increase future donatlons and fundraising, will restore the General Fund to a wsition of having sufficient reseThes. Total reserves, including balan on restricted funds amounted to £65,505 (2024 - £242,752). Grant Making Policy The church makes grants from its Benevolent Fund to individuals and organisations that are geneTrlly known to the Trustees and the church. The beneficiaries a involved in activities or ministries compatible with the church's objectives. statement on Risk The Trustees assess the mai)r risks to which the charity is exposed on an ongoing basis and have established procedure5 to mitigate those that are identified as a result of these reviews. Onbe If of the Trustees Angus Murrny Trustee Dated: 16-oL- Pag¢ 5
Cross Free Church of Scotland Report of the Independent Examiner to the Tru$tee$ for the year ended31 December2025 I report on the )Unts of the church for the year ended 31 Decemter 2025 which are set out on pages 6toll. Respectlve responsibilities of trustees and examlner The charity's trustees are reswnsible for the preparatlon of the accounts in accordance with the terms 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 1011) (d) of the Accounts Regulations dces not apply. It is my res)nSibIlity to ex8rnine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accountlng records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosure5 in the accounts, and seeks explanations from the trustees concerning such matters, The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examlner's 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 SpeCt the reqU1ments.. to keep accounting records in accordance with Section 44(11 (a) of the 2005 Art and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting r&ords and comply v4ith Regulation 9 of the 2006 Accounts Regulations have not teen met, or 2. to which, in my opinion, attentron should be drawn in order to enable a proper understsnding of the acco ts to be reach. ILLM John E Moffat BA FCA Institute of Chartered Accountsnts in England and Wales CIB Services Chartered Accountsnts 63 Kenneth Street Stornoway HSI 2D5 Date 23. 06. 16 Page 6
Cross Free Church of Scotland Receipts and Payments Account Yea¥ ended 31 t)ecerntw 2025 Unrestrlctsd Funds Goneral Désignated Restrictsd Fund Fund Funds 2025 2025 2025 Total 2025 Total 2024 Recei Voluntary Income Incoine from Charitable Activities Bank & Detk)Yt interest Note 86,179 53,100 1,850 3,772 139,279 1,850 3,875 145,524 2,776 5,707 103 66,282 58.722 145,004 154,007 Other Incorne- Insuran CLHim 154 007 ments Charitable activities Governance costs 93,100 1,757 226,950 321,807 444 98,181 420 226 950 322 251 Net Receiptsl(Payments) before Transfers (7.262) (1.757) (168,228) (177,247) 55,406 Transfers {1,973) 1,757 216 Surplusl(Deficit) for year (9.235) (168,012} (177,247) 55,406 Page 7
Cross Free Church of Scotland Statement of Balances At 31 December 2025 Unrestricted General Designated Restrlcted Fund Fund Funds 2025 2025 2025 Tt)tsl 2025 Totsl 2024 Bank & deposit balan5 brought forward {2,3221 245,074 242,752 187,346 Movement in year: Surplusl(Deficitl for the year 19,235} 1168,0121 {177,247} 55,406 Bank & deposit balances carried forward 242 752 IIn ti Fixed Assets Heritable Property Manse Improvements Fixtures and Equipment 105,000 212,752 105,000 212,752 105,000 217,697 317 752 317 752 322 697 Current assets Liabilities The Accounts detsiled on pages 7 to 12 were approved by the Trustees and ggned on their behalf by the undernoted Trustee Trustee Date.. Date.. 16l£it6 Page 8
Cross Free Church of Scotland Notes to the Accounts Year ended 31 December 2025 l. Accountlng PdSdes Cmventlon The fInala1 statements have been prepa under ttE historKal cost CvenOn. and Ujer tIE guvje1l laid down In the Statement of thornmended Fttcb- Accountyng and RekY)rbng by Charities Irewsed 2W6} B•$ offfinaJJ¢i•lststemenlS The finantsal statements have been Wep8 on a receipts and payments 15 Fixed Assets A Statement of the a55ets held is thown in the notes to the aCCOLnts. No depreclarKm has been arplied as depreoation is a ncx)-cash item and therefore should rnt be induded in the receipts and payments account. All voluntary Income and interest is accounted ft)r when Ved. ststenKnt of Balances For the purpose of the Statement of Balances thwn on page 8. funts are defired as fcAIows.' Unrestrlrted fvnds comprise grants and other incorne recewed for the objtxts of the thurch wthout further specified purpose and are avaiL4ble as general funds Designotsd fund$ rewesent n$tred fvnds whith have been earrnarked by ihe Trust for particular PLrpose Restrirted funds comprkse income which has been e1ved for the objects of the churd) arK1 specffieo for a restricted purpD5e within these objects by the donor 2. Trustee Remuneradon and R¢l•ted P•rtyTransactions During the year 2 Trustees received reimbutsement for eXpse5 of É3,673. No trLth or a person rdated to a halt any r$al Interesr In any conrracr transacDon entered into by the charity t1uring the year Page 9
Cross Free Church of Scotland Notes to the Accounts Year endÉx131 Dmber 2025 3. Movements in Funds Atljan 2025 At31Dtt 2025 Receipts Payments Transle UnrestrScted funds General Fund Deggnated Missionary & Other Th)Th3ti0r6 Fund 12,3221 86,282 93.544 1,757 11.973) 1,757 111.5571 216 Restrirted fund$ Benevdent Fund Manse RenovatM Fund Propty Projects Fund Speofic Appea15 Magazines, P$ & CD'S CD Ministry Tots Group 8,950 235,274 626 8,950 67,215 673 56,872 1,532 318 224,931 1,485 493 41 175 41 220 220 245 074 226 950 216 Totsl funds 242 752 322 251 The General Fund encompas5 all Income arxj exwdrture relating to the primary ftKus artrvitie5 of the thanty, ottr than those for which funding is re5trKted. The Designated Mlsslonary & Other Donatlons Fund represents monies donated to MIOn0rS and Lther Organisation5 as determined by the Trustees Bene¥olent Fund.. Represents fur$ hdd to be used for th in the community Vil have a yoal as determined by the Trustees Manse Renovation Fund: Relates to money colletted expended by the COngregatn speLifically for the remvation of the Manse. Any thcrtfalls for the year are tnet out of the Property W Fund. Property Projects fund.. Re[nts money coll by tre congregabon for rep81rs and maintenae. Shortfalls In the Manse Renovation Fund are met from the Property Projects Fund. Speclfic Appeal$.' Represwts money collected by the congregation for For9 MIs510n, Free O)urch Disaster FurK1, Ffft Church Youth Camps ar to defray Communion Expenses. Ma9azine BOO DVD'S & CD'S.. Represents mor4es recwved ar paid for cfurth magazIs, thoks, DVD'S and CD'S. CD Mlrtistry., Reprents m(nies recgwj eypendvj in relation to the CD Ministry Tots Group: Represents ffK)nie5 received arKJ expended in relation to ihe Mother & Baby grp. Tr¥nsfer5 Between Fund$ There was a trarsfer of £175 from the Geral Fund to the Magaiirs, Books & CD'S FurKI, a transfer of £41 to the CD Ministry Futvj and a transfer of £1,757 to the MI03ry & Cthr Dmations Fund. Page 10
Cross Free Church of Scotland Notes to the Accounts Year 31 Detemtér 2025 Voluntary Irrfome GefftRI Deslgroted Res1Cted Fur Fund FuS Total 2025 2024 I1Val5 Other ft5 & Donations rèx recL4im Tos rwp Income Sabbath School 74,355 43,880 31S 8,905 118,235 31S 20,729 125,838 630 19,056 11.814 86,179 53,1(K) 139,279 145,524 5. Incomefrom ¢h•rltableartlv411e$ Specific Appeals Ma9aElnes & knk5 CD Mln15try 1,532 318 1,532 318 2,249 527 1,850 l.B50 2,776 S. Investment Income Bank snterest 103 3,7n 3,875 5,707 7. Chafltableacthfitles other dirett aff Supwxt costs Tolal 2025 Totsl 2024 Latal Min15tne5 Nètwjnai and ovrse* ministries 792 66,322 253.481 320.595 1,212 96,968 792 67,534 253,481 321.807 98,181 EJO) 91 Olwhlch: ReLBtlng to General Fund Reuètlng to D14Thate4 Fund 792 63,758 1,757 2B.550 93,1 1,757 88,772 2,819 Relitlng to re5thcted fu5 2,Q19 224,931 226,9SO 6,590 2025 2024 Exarnlnw5' remureratlon 420 420 9. Support costs General Deslgnated Restrkxed Fd Fund Fund5 Total 2025 Toial 2024 Ptorerty Insvran ncll Ta Utilities- l,etriQty Propety repair51rnaintenatKe TekphorE & Broadbond Pnntlng & srètyonery ProfesOnal Fees 6,082 2.550 15.591 2,032 1,154 6,082 2,550 15,591 226,%3 1,154 6,172 14,360 4,283 663 1,23é 224,93] 25,550 224,931 253,481 28,374 Page 11
Cross Free Church of Scotland Notes to the Accounts Year ended 31 December 2025 10. c(ts •nd numbevs General Design&ed Restdcted FLmd Fund Fun Totsi 2025 TOtsI 2024 Gr05$ salarfe5 Employer'5 Nionèl Insurance Mini#erfs Expens Ministers aass IA NI 359 433 359 433 619 792 619 The aVere number r p1yeeS dwng the year was l - pa from Certral funds12024'. 11 11.OtherbireLtCosb Total 2025 Totsl 2024 2025 L(Kal Minthes Sabbath ScWIIYouth DDnadon cenrral funos Presbftery Levy Bcth and Magazine5 Communion & Supply Llve streaming & webyte &xwises CD Minlsiry Annual Ouung Presentati(5 and Donavons Churth IJYKer expe Ple$bery Ek1er Expense5 MdLineous 258 58,780 769 174 890 1,774 258 58,780 769 667 1.225 1.774 41 550 1.695 331 189 57,880 1,557 1,278 1,572 1,078 Note 12 493 335 43 550 716 1,695 331 S38 232 232 461 63,758 1,695 66.322 67,875 onal and Over5ea5 Ministrle5 National Orgèni5ations Olhet tnal & O¥ttseas wo Note 12 Note 12 62 5J3 750 62 1,212 1,313 Totsi (ther dirett wsts 757 (thre?J Ipth 7) 11 Contyibutjon to C•otral Fund$ 2025 2024 Mini&ry Levy AdmlnEtyation Ledy 35,880 18,0(Kl 4,699 33,240 17,472 7,043 58,579 201 58,780 57,755 125 57,880 Cththbubon Natthal and (erSeaS Tblnlstries 1,150 1,1 IJ, Third Party CollecEK¥llS 202S 2024 Beihe Hebndes Alpha LD Ottish 'te gxitty Tear Fund awc (kn1 710 330 273 280 285 610 310 295 265 315 Pnge 12