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[ust￿5 are pleased to present th¢r rewrt t￿ettEr v4ith the finInc￿l ststements of the chuTth the
year ended 31 Ikcember 2024.
Status ofcharity and Go%*rniThg Doatmert
North Uist Free Church of Scouand is establish￿1 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 wor￿n9 rowardsthe common
aims set o￿t 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 scotla￿1, a5 well as one In LoThJon and
four in North AN￿riCa, 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 5u*ains an
extensve missi￿ary pro9ramme relative to the sEe of the church. The prlncipal of the Church E the
conduct ol public wtsrship and a$s￿l3red maiters in the contert of local congregations.
Daung frc¥n 1843 but wlth Its roots In the Reformatbn, It Ov￿5 Its dlstlnctive tiue to its historical Struggle to
remain 'free' from 5Late interferentr in its internal affai¥5. It has dose and acbve relat￿nS with many other
ReforrYEd churches of Jesus Christ tt¥oughout the workl and stands firm￿ in the tradth'on which a￿pts 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 g0veM￿Ent 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 gO￿rr￿nent and its &Ay to day njnning is undertsken by the @ders Ithe ￿'rk
Sessonl and the tkacons. Court. The Deacons. Courfs S￿fiC function relates to materkil and finanaal
business of the congregation, wlEreas Elders are charged with the oeneral and Spiritual oversight of the
congregatsons. It isat￿pIe￿ practice for the Min¢ster and Elder5 to also be in membership of the De￿on5' Court.
Under charity law the Deacons, Court are d￿rned to te the Trustees of the ccngregation. fThis is dist'nd from
the role of congregabonal trustee5 res￿Sible 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 exerci￿5 its dixreb'Dn in determining the most appropriats n*h(MJ of electing new
Trustees (Elders and t*aconsl. Any dection process must involve the communicant membership of the
congregation. There is no fixed term for Trusteeship. Prior to their ap￿Intment, 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 p￿a(her$. At the end of July they
tjnanlmou￿Y called Rev David Ferguson, who was inducted as minister in Septem￿r.
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 prOfeS￿On of fath.
The congre9ation welcomed speakers from Safe Families Scotland and from the Christian Institute. The
collection at our Harvest Than￿1VIng 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 c￿￿nueS 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 gIft￿j 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 paYn￿nts. This has enabl8J us to
conb.nue our yearfy program of re￿aCIng 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 d￿atiOnS.
Results forthe yaar
The re￿iptS and payments aCC￿t 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 Fu￿1 (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 L*cember3Q24
I report on the accounts of the charty for the year endd 31 t*rTthr 2024 whlch a￿ set (wr on txges
6toll.
Respective r¢sponslbllltles of tn￿tee$ 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 Re￿latiOn 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￿ t￿r 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 SCr￿l-C..
63 Kenneth Street
I￿e 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
F￿d$
2024
Total
2024
Total
2023
R￿1
Voluntary Incorne
from tharitable Ath￿e$
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 balar￿e$
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 ACc￿jnts detai￿d on pages S to 11 were approv&J by the Tr￿tee5 and SKJna1 (x) their ￿half by the uThlerThJted

North Uist Free Church of Scotland
Notes to the Accounts
Year endd 3J Decamber 2024
l. P￿￿1￿5
The finanrkHI ￿￿t￿mert* have Diep¥ed the histrykal co¢ cOnvenl￿, and under OU￿41￿ kid
in the Ststemeit rfRwnmendeO Pricbtr. Accojnlng and Rek>Mihg (r￿￿e0 2fKffjI
The firfntol *attmcnt5 hbvt bttn prepated tri O retrIptsa￿ paymErtsba*s
All ￿lthtary ￿t*￿e bènk In￿*st￿ ￿jnts￿ f4rYthen ret*YeJ.
Forth& purp￿ ofthÈ gtatemént of BaL4ntèga5 thtmn an page ?. kndgarÈ dèfinéd3s k110￿$..
Vwe¥tvlrtedfyryls comprise grantsand rthel rwne ￿ceP￿ objertsof the thurch furth￿ wfied
pur￿ and a￿ aval￿￿a$ ￿real fiJnd5
Dt•iunatqd representuntestrtted fvnds whKh have Deen e￿ake1 by Ihe Trystees tr partuMarpurposS
Re5tr*ted fmnth ccwpn5e Incrrfne whch Mas been reCe￿*d for Ihè thJe£ts (f thurtn ¥É(ff*d rc* a
r&ncted Pur￿￿eW￿In these obiert5 bythedonor
Or* TTustee ￿ ¢1M￿[sed Il28ftre￿n8eS incurrtd during li- ycaff
Fetefveo gfts of É550 ￿ h15 to the Congregat￿fi.
h%￿>%•￿cetO the con9Yeg*￿&n as Intenm Mtsjerattsr.
NOtrusiee¢r é person rt*ted io a trustee hÈd Ony pyr5on41 iiteittl In ronir4tt Or trots￿￿0n •)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
r￿er81 Fund
25,786
61.421
62,244
<3,663)
ZI,3DO
62244 2L3
The General Fund eDco¥npa55es i￿l￿re ond eXp￿thre retsbry to the ptmary f¢cus 01
the chanf¥, other thènthose for which fund1fvJ ￿re￿rfftd.
Fabrk fund
8enevolent Fund
Maya￿￿e14Thd P￿0k5
Specth¢Aopeats
I￿￿tt￿n Rel￿￿ON Fund
5,918
550
325
2,227
10,320
550
21
350
2,575
379
33
370
1630
Tcal fun
F•brlc Futtd". Aepresents fU￿S hdd to be to¢￿er propffj mah7rerontrco￿S and for ttte aCwIth￿ ar
refurbithment co#s of bU1￿1[￿J5.
8enevolent Fund.. Repr￿Trts funds hekj to be used forthose ￿ the c¢rnuntywho h￿tra speoèl ès
detertnined by thefrustees.
magaz1￿and Oooks.. Rewe5erts rnwde5 recdved and paKt rorcmrth rnaga￿r￿ and knks.
Specmc Appeals.. Rele￿t0 morw coNettol and expended by th2 cowregaton forswific puFpfft5.
Inductlon ond Fund: Refe￿t0 money cd*cted exPe￿e￿ kn rd&kiTrtothÈ M￿lsters JnoLtbW and
rd(tstion costs.

North Uist Free Church of Scouand
Notes to the Accounts
Y￿7r￿￿tr 31 D￿erFts2￿24
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 AP￿￿S
350
%474
5.474
5474
S,84$
¥516
7WJ 77.078
SI$16
12.(K
7?￿78
h..
51.932
61￿4? fl.637
a￿11
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
Eq￿p￿
rth
2.227
3.730
2n
30L
433
9.782
2.227
12.f
2A938
IQ Sla11L￿ar& rrtwbe
Furrfj
erf5Exw
128
i. WfrtrnC*trls<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¥O￿l((
73
3.136
2024
T• a
2fy)