North Uist Free Church of Scotland Trustees, Report and Receipts and Payments Account Year Ended 31 December 2024 Charity No SC038138
North Uist Free Church of Scotland Contents of the Finanoal Statements for the yearended31 DerYm£w2024 Page ChLtrch Information Rewrt of the Trustees Re)rt of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the AccoLtnts 8-11
North Uist Free Church of Scotland Churth Infomatlon Trustees Contact Address Free Churth d Scotiind Carinish of North Uist HS6 5EJ Bankers Bank of Scotland Balivanich 151e of EenLEcuia H57 SLA Solicitor5 Simpson & M8rwfid( Albany Hou 58 Albany St Edinburgh EHI 3QR end ntE miner CIB Senlices 63 Kenlleth street Stornov¥ay Isle of Le?5 HSI 2DS
North Uist Free Church of Scotland Report of the Truste The T[ust5 are pleased to present th¢r rewrt tettEr v4ith the finIncl ststements of the chuTth the year ended 31 Ikcember 2024. Status ofcharity and Go%rniThg Doatmert North Uist Free Church of Scouand is establish1 by Constitution. North Ulst Free Church became a reg&ere Scottish Charty (No. SC0381381 on 30 April 2007. Aims and Affiliation North Uisi Free Church of Scctland is a Congregati ofthe Freechurch ofS(oUand worn9 rowardsthe common aims set ot abryoe. It s a PresW(erian church adhering In its worship and doc1rine to pogtion of the Church of ScotLind ar the Reformation. The Free Church Df Scrtland has an eyplanalw dwument which explair6 the origins of the Churth and whKh gtwes tIE histoncal background tt> the Church coming Into belro lft 1843 and dLxurnents kn whlch is emb0(J Ihe constituuon of Ihe Church. The document Is avallable on reque fr the Free Church of Scotland, 15 North Bank St., Tr Mound, Edinbur9h, EHI 2LS. The Free Church ol ScotLind currently has over IDO congregations in scotla1, a5 well as one In LoThJon and four in North ANriCa, and sister a)UrCh founded by misslon wort In Indla, Peru and South Africa. The Church also ha5 a 5etninary in Edinburgh for Lhe training of Ninister5 and othei thristian wwkets and 5uains an extensve missiary pro9ramme relative to the sEe of the church. The prlncipal of the Church E the conduct ol public wtsrship and a$sl3red maiters in the contert of local congregations. Daung frc¥n 1843 but wlth Its roots In the Reformatbn, It Ov5 Its dlstlnctive tiue to its historical Struggle to remain 'free' from 5Late interferentr in its internal affai¥5. It has dose and acbve relatnS with many other ReforrYEd churches of Jesus Christ tt¥oughout the workl and stands firm in the tradth'on which apts the Bible in ts wtirety as the Word of God and. therefore. derives its forms of teaching. worshsp. rnin6try and oovernrnent froffl it. The main emtthasis of our worship is the preaching of the gospel - the o(x)d news c>f a free and sovereHJn salvation through Jesus Clrist alone. The cOng¥egatI is authorised by the Church trj have a msnister paid from central funds of the Church. The Church bultyJlThJ5 and the Mln15Ler'5 tnan5e are Ihe property of the congregation and ale held under the church's mcthl tru* deeé. The g0veMEnt of the Free Church of Scotland is Pre5byteiian aTrJ the corrfJregation is within the Presbytery of the western Isks. Trustees and Office Bearers The church ts Ftesbyterian in gOrrnent and its &Ay to day njnning is undertsken by the @ders Ithe 'rk Sessonl and the tkacons. Court. The Deacons. Courfs SfiC function relates to materkil and finanaal business of the congregation, wlEreas Elders are charged with the oeneral and Spiritual oversight of the congregatsons. It isatpIe practice for the Min¢ster and Elder5 to also be in membership of the Deon5' Court. Under charity law the Deacons, Court are drned to te the Trustees of the ccngregation. fThis is dist'nd from the role of congregabonal trustee5 resSible only for holding property in trust). The Deacon Court {the Trustées) who served duri the year were as Follow5.' - Deacons, Court Minister Intertm Mo¢JeraEor Elders A55essor Ehlefs Deacons Congregational Trustees Forholdingprort.. .
North Uist Free Church of Scotland Report of the Trustees (contd) AppoinlJnent of Tn The 'rk sesgon exerci5 its dixreb'Dn in determining the most appropriats nh(MJ of electing new Trustees (Elders and taconsl. Any dection process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their apIntment, new Trustees wouh have served the church for some time in various roles and would be familiar with the church's value5, its aims and objectives as well as its day-to-day operations. As part of thesr induttion programme, new Trustees are requlred to understsnd their ststutory respongbility as dder or deacon. Athievements and Perforniance The congregation began the year in a perKxl of vKancy hearing vaTiOUS pa(her$. At the end of July they tjnanlmouY called Rev David Ferguson, who was inducted as minister in Septemr. Over the year, the congregath)n was encouraged by welcoming 7 new pEople into n*mbership, three by tranrferen from other congregatsons and 4 by prOfeSOn of fath. The congre9ation welcomed speakers from Safe Families Scotland and from the Christian Institute. The collection at our Harvest Than1VIng setvice amounted to £350 which was donated to the l(tal Fcxyjbank. A Gaelic Praise evening was held in January which was supw>rted by many of the local Feople. The Craft aub cnueS to prosper with ladies from out with the corgregation and others with no church connection attending. There is an annual Craft aub sale, and this has enabled donations to be sent to local charibes and current Women for Mission project. As an outread) tool, Baby Boxes have t)een gIftj to new babies in the community. We Iwe joint services with South Uist and Benbecula during communion 5eag)ns and at Nev4 Year. The bi-monthly joint savKes with '1mU1r Church of Scotland conts'nue to well attended. In re18tion to congregational funding wple continue to use standing orders and the congregation is able to meet all the financial tsrgets in terms of ministry Iw and other paYnnts. This has enabl8J us to conb.nue our yearfy program of reaCIng several windows and a door.
North Uist Free Church of Scotland Report of Trustees (contd) Financial review Prina1M150urc of funding The congregation retrives its furKling by way of offerings aThJ Grt datiOnS. Results forthe yaar The reiptS and payments aCCt for the year is set Olrt in togeg 6 to 11. At the end of 2024 the General Fund showed a deficit of £4,486 and the Pe5tiided Funds a swlus Df E4.427. leaving an overall defiat lor the year of £59. It IS the tx)licy of the congregaticn to maintsin unrestricted funds, i.e. funds not committed or invested in fixed assets, at 3 levd which equates to approximately three months unrestricted eykEnditure. ThL5 allows sufficient funds to enable the onfjoing work of the church to mintained. The General Fu1 (page 7) ?t 31 De(ElYrt)er 2024 amounted to £21,30012023 - E25,786). Total Reserves arTL>Unted to £32,540 (2023 - É32,5991. Grant Making Policy The congregation makes grants from its gift fflcome to Indivlduals and organisaticns whose aims are cornpatib with the congregation's objectives. statement on Ri%k The Trustees èssess the mapr risks to which tIE charity is exposed an gn-going basis and have estsblished pr(Kedures to mitigate those that are Identif as a result of these revEw5. On behalf of the Trustees Dated: 2025
North Uist Free Church of Scotland Report of the Independent Examiner to the Trustees for the endeG131 Lcember3Q24 I report on the accounts of the charty for the year endd 31 trTthr 2024 whlch a set (wr on txges 6toll. Respective r¢sponslbllltles of tntee$ and examiner The charity's trustees are responsible for the preparation of the accounts in xcordance with terms of the Charities znd Trustee Investment Iscotland) Act 2005 and the Charities Accounts (Scotland) Regulations 20Q6. The d)arity trustees consider ttot the aiidit reqUI.ment rf Regulation 10111 lal io Ic) of the Accoimts Regulations ikns not apply. It is my responsbility lo examine the acccAJnts as required under settion 44{11 (c) of the Act ard to State whether parb'cular matters have corne to my attenb"on. Basis of independent exarninerfs statement My examination 15 carried out in KCOrdan with RelatiOn 11 of the Charities Accounts (Scoland) Regulations 2006. An examinati indude5 a review of the accountiThJ records kept by the Charity and a comparison of the accounts presented with those records. It also includes (onstderation of any unusual item5 or disckjsures in the accwnts, and seeks explanatr'ons from the trustees corterning anysuch matrers. The proKedures undettsken do not provide all the eviden tr woul¢ be required In an audit, and COn5equenUy I do not express an aujit oplnlon on the view given by the accwnts. Independent ex4min•r's siatement In the covrse of my examination, no matter has c£ to my attention l. which gives me aSOnable cause to bdieve that in ary mateiial resFect requirements: . to keep accounting records in accordance wth Seclion 44(1) la) of the 21K15 Art R8JuL3tion 4 of the 21N)6 Accounts Regulations, and . to prepare accounts which accord with the accournting records arKI comply with Regulation 8 of the 2006 Accounts Regulab"ons have not met, or 2. to whlch, In my opinDn, attenti(Xl should LE drawn in order to enable a protEr understanding of the accounts to t* reached. CIB SCrl-C.. 63 Kenneth Street Ie of 1$ Stornoway HSI 2DS Daleil: 2025
North Uist Free Church of Scotland Receipts and Payments Account Year ended 31 December 2024 Unrestricted Funds General Fund 1024 Fund 2024 Fd$ 2024 Total 2024 Total 2023 R1 Voluntary Incorne from tharitable Athe$ Bank & Depwt interest 55,947 5.474 9,204 371 65,151 5,845 65.839 5.291 61,421 9.575 70,996 7L,L29 Charitable a¢tivities Govemance costs 61,842 402 8,811 70,653 402 77,078 Total Pa Net Receipts/(Payments) before Transfe (823) 764 (59) (6.333) Transfe (3,663) 3.663 Surplusl{Deficit) for year (4086) 4A27 (591 (6,333)
North Uist Free Church of Scotland Statement of Balances At 31 December 2024 Unresirfcted General I)eSignat R•stricted Fund Fyn Fund5 2024 2024 2Q24 Totsl 2023 2024 Bank & dÈposit ba13nces brought forward 25.786 6,813 31,599 38,932 Movement in year: SurplJs/lDeficit) For the year 14,4861 4.427 {59) 16.333) Bank & dewsit balare$ carrted fow¥d Fixed Assets Heritab PrcyeTty Fixtures aKI Equipment 314,591 472 311,591 472 323,843 590 324 433 Current O5ets Glft Ald Recavab Liabilities The ACcjnts detaid on pages S to 11 were approv&J by the Trtee5 and SKJna1 (x) their half by the uThlerThJted
North Uist Free Church of Scotland Notes to the Accounts Year endd 3J Decamber 2024 l. P15 The finanrkHI tmert have Diep¥ed the histrykal co¢ cOnvenl, and under OU41 kid in the Ststemeit rfRwnmendeO Pricbtr. Accojnlng and Rek>Mihg (re0 2fKffjI The firfntol attmcnt5 hbvt bttn prepated tri O retrIptsa paymErtsbas All lthtary te bènk Inst jnts f4rYthen retYeJ. Forth& purp ofthÈ gtatemént of BaL4ntèga5 thtmn an page ?. kndgarÈ dèfinéd3s k110$.. Vwe¥tvlrtedfyryls comprise grantsand rthel rwne ceP objertsof the thurch furth wfied pur and a avala$ real fiJnd5 Dt•iunatqd representuntestrtted fvnds whKh have Deen eake1 by Ihe Trystees tr partuMarpurposS Re5trted fmnth ccwpn5e Incrrfne whch Mas been reCed for Ihè thJe£ts (f thurtn ¥É(ffd rc a r&ncted PureWIn these obiert5 bythedonor Or TTustee ¢1M[sed Il28ftren8eS incurrtd during li- ycaff Fetefveo gfts of É550 h15 to the Congregatfi. h%>%•cetO the con9Yeg&n as Intenm Mtsjerattsr. NOtrusiee¢r é person rt*ted io a trustee hÈd Ony pyr5on41 iiteittl In ronir4tt Or trots0n •)ttred into bythe thartrdunng the veal ece'.ve
North Uist Free Church of Scotland Notes to the Accounts Year ended 31 December 2024 AtlJaTr At31 De¢ 2024 ReLelpts Payfflerts Trartrfert 2024 rer81 Fund 25,786 61.421 62,244 <3,663) ZI,3DO 62244 2L3 The General Fund eDco¥npa55es ilre ond eXpthre retsbry to the ptmary f¢cus 01 the chanf¥, other thènthose for which fund1fvJ rerfftd. Fabrk fund 8enevolent Fund Mayae14Thd P0k5 Specth¢Aopeats Ittn RelON Fund 5,918 550 325 2,227 10,320 550 21 350 2,575 379 33 370 1630 Tcal fun F•brlc Futtd". Aepresents fUS hdd to be to¢er propffj mah7rerontrcoS and for ttte aCwIth ar refurbithment co#s of bU11[J5. 8enevolent Fund.. ReprTrts funds hekj to be used forthose the c¢rnuntywho htra speoèl ès detertnined by thefrustees. magaz1and Oooks.. Rewe5erts rnwde5 recdved and paKt rorcmrth rnagar and knks. Specmc Appeals.. Relet0 morw coNettol and expended by th2 cowregaton forswific puFpfft5. Inductlon ond Fund: Refet0 money cd*cted exPee kn rd&kiTrtothÈ Mlsters JnoLtbW and rd(tstion costs.
North Uist Free Church of Scouand Notes to the Accounts Y7rtr 31 DerFts224 Fu 44.1( l649 9.192 979 3,225 53.693 (tD¥tsft5& Ta¥ 5,874 9.1 SS.941 9.2 65.151 65.839 5wfic APS 350 %474 5.474 5474 S,84$ ¥516 7WJ 77.078 SI$16 12.(K 7?78 h.. 51.932 614? fl.637 a11 L6.44L 2024 2023
North Uist Free Church of Scotland Notes to the Accounts 3l 2024 Fur 2024 512 512 I.887 2,45S &LW 4.1 17.047 Eqp rth 2.227 3.730 2n 30L 433 9.782 2.227 12.f 2A938 IQ Sla11Lar& rrtwbe Furrfj erf5Exw 128 i. WfrtrnCtrls<2023.. 01 23 612 379 &Sknrttr ard Exp 1074 5,074 1,330 2.1 44.149 5L932 44.149 58,$16 39.723 4B.L40 T<h¥Ol(( 73 3.136 2024 T• a 2fy)