Scottish Charity IVo.SC038131
Cross Free Church of Scotland
Trustees, Report and Receipts and Payments Account
For the Year Ended 31 De￿mber 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 De￿mber 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 meM￿r5 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 PrO￿ty (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 [De￿aSed 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 Offfi￿r..
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 meM1￿rshIp 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 NoVem￿r.
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 OffI￿r5, 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 De￿mber 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 re￿iVeS 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 reqU1￿ments..
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 balan￿5
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 fIna￿la1 statements have been prepa￿￿ under ttE historKal cost C￿ven￿On. and U￿jer 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￿$tr￿ed fvnds whith have been earrnarked by ihe Trust￿ for particular PLrpose
Restrirted funds comprkse income which has been ￿e1ved for the objects of the churd) arK1 specffieo for a
restricted purpD5e within these objects by the donor
2. Trustee Remuneradon and R¢l•ted P•rtyTransactions
During the year 2 Trustees received reimbutsement for eXp￿se5 of É3,673.
No trLth or a person rdated to a halt any ￿r$￿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 D￿mber 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,
ott*r than those for which funding is re5trKted.
The Designated Mlsslonary & Other Donatlons Fund represents monies donated to MI￿On0r￿S 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 COngregat￿n 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 maintena￿e.
Shortfalls In the Manse Renovation Fund are met from the Property Projects Fund.
Speclfic Appeal$.' Represwts money collected by the congregation for For￿9￿ MIs510n, Free O)urch Disaster FurK1,
Ffft Church Youth Camps ar￿ to defray Communion Expenses.
Ma9azine* BOO￿ DVD'S & CD'S.. Represents mor4es recwved ar￿ paid for cfurth magazI￿s, thoks, DVD'S and
CD'S.
CD Mlrtistry., Repre*nts m(nies recgwj eypendvj in relation to the CD Ministry
Tots Group: Represents ffK)nie5 received arKJ expended in relation to ihe Mother & Baby gr￿p.
Tr¥nsfer5 Between Fund$
There was a trarsfer of £175 from the G￿eral Fund to the Magaiir*s, Books & CD'S FurKI, a transfer of £41 to the CD
Ministry Futvj and a transfer of £1,757 to the MI￿0￿3ry & Cthr Dmations Fund.
Page 10

Cross Free Church of Scotland
Notes to the Accounts
Year 31 Detemtér 2025
Voluntary Irrfome
GefftRI Deslgroted Res1￿Cted
Fur
Fund
Fu￿S
Total
2025
2024
I￿1V￿al5
Other ￿ft5 & Donations
rèx recL4im
Tos r*wp 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 ov*rse* 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 D￿14Thate4 Fund
792
63,758
1,757
2B.550
93,1
1,757
88,772
2,819
Relitlng to re5thcted fu￿5
2,Q19
224,931
226,9SO
6,590
2025
2024
Exarnlnw5' remureratlon
420
420
9. Support costs
General Deslgnated Restrkxed
F￿d
Fund
Fund5
Total
2025
Toial
2024
Ptorerty Insvran
ncll Ta
Utilities- ￿l,e￿triQty
Propety repair51rnaintenatKe
TekphorE & Broadbond
Pnntlng & srètyonery
Profes￿Onal 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 N*ionèl Insurance
Mini#erfs Expens
Ministers aass IA NI
359
433
359
433
619
792
619
The aVer￿e number r* ￿p1￿yeeS 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$b￿ery Ek1er Expense5
M*dLineous
258
58,780
769
174
890
1,774
258
58,780
769
667
1.225
1.774
41
550
1.695
331
189
57,880
1,557
1,278
1,572
1,078
Note 12
493
335
43
550
716
1,695
331
S38
232
232
461
63,758
1,695
66.322
67,875
onal and Over5ea5 Ministrle5
National Orgèni5ations
Olhet ￿t￿nal & O¥ttseas wo
Note 12
Note 12
62
5J3
750
62
1,212
1,313
Totsi (ther dirett wsts
757
(thre?J
Ipth 7)
11 Contyibutjon to C•otral Fund$
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 ￿'t￿e gxitty
Tear Fund
awc (kn￿1
710
330
273
280
285
610
310
295
265
315
Pnge 12