North Uist Free Church of Scotland Trustees, Report and Receipts and Payments Account Year Ended 31 December 2025 Charity No SC038138 North Uist Free Church of Scotland Contents of the Financial Ststements for the year ended31 December2025 Page Church Information ReFK)rt of the Trustee5 RepK)rt of the Independent Examiner Receipts and Payments Account Statement of Balan￿5 Notes to the Accounts 8-11 North Uist Free Church of Scotland Church Information Trustees Rev David Ferguson Mr John Macaulay Mr Alasdair l Macaulay Mr Michael W J Townsend Mr John Morrison Mr Gordon Macle￿$ (resigned 31105120251 Contact Address Free Church of Scotland Carinish Isle of North Uist HS6 5EJ Bankers Bank of Scotland Balivanich Isle of Benbecula HS7 5L4 Solicitors Simpson & MaNick Albany House 58 Albany St Edinburgh EHI 3QR Independent Examiner John E Moffat BA FCA CIB Services 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS North Uist Free Church of Scotland Report of the Trustees The Trustees are pleased to present their rewt together with the financial ststements of the thurch for the year ended 31 DecemLEr 2025. status of Charity and Governing Document North Uist Free Church of Scotland is established by Constitution. North Uist Fr* thurch became a registered Scottish Charity (No. SC038138) on 30 April 2007. Aims and Affiliation North Uist Free Church of Scodand is a congregation of the Fr￿ Chkjrch of Scodand wor￿ng towards the comnTron aims set out atK)ve. It is a Presbyterian church adhering in its worthip and dortrlne to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory document which explains the orlgins of the Church and which gives the historical background to the Church comlng into being in 1843 and Ilsts d¢xuments in which is embodied the constitution of the Church. The document is available on request from the Free Church of Scodand, 15 North Bank St., The Mound, Edlnburgh, EHI 2LS. The Free Church of Scotland currently has over 100 congregation5 in Scotland, as well as one In London and four in North America, and 51Ster Churches founded by Missi(￿ work in India, Peru and South Affica. The Church also has a Seminary in Edinburgh for the training of Ministers and other Christian workers and sustsins an extensive Missionary programme relative to the size of the church. The principal activity of the Church is the condurt of public worshlp al￿ associated matters in the context of local congregations. Dating from 1843 but with its rwts in the Reformation, it owes its distinctive title to its historical struggle to remain 'free' from state Interferen￿ in its internal affairs. It has close and active relations with many other Reformed churche5 of Jesus Christ throughout the world and stands firmly in the tradition which accepts the BIt￿e in its entirety as the Word of GtKJ and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the gocxy news of a free and sovereign salvation through Jesus Christ alone. The congr8Jation is authorised by the Church to have a minister paid from ￿ntral funds of the Church. The Church buildlngs and the Mlnlster's manse are the prokwty of the congregation and are held under the church's mck1el trust deed. The government of the Fr￿ Church of Scotland 15 Presbyterian and the congregation is within the Presbytery of the Western Isles. TNstees Jnd Office Bearers church is Presbyterian in government and its day to day running is undertaken by the Elders (the Klrk Session) and the Deacons, Court. The Deacons, Court's swific funthon relates to the material and financial business of the congregation, whems Elders are charged with the general and spiritual oversight of the congregations. It is accepted prath￿ for the Minister and Elders to also be in rnemtership of the Deacons, Court. Under charity law the Deacons. Court are deemed to be the Trustees of the congregation. (This is disbnrt from the role of congre9ational tru*es responsible only for FK)Iding property in trust). The Deacons, Court (the Trustees) who seryed during the year were as follows.. - DeacoTr$' Court Mlnlster Rev Davld Ferguson Elders Mr J Macaulay Assessor Elders Mr M W J T¢)wn5end, Mr G Madecxj (Resigned 31105120251 Deacons Mr A l Macaulay, Mr J Mc*rison Congregational Trustees FGrhokling prolleity." _ Mr J Macaulay, Mr M W J Townsend, Mr H Stewart, Mr A l Macaulayi Mrs A D Maclec North Uist Free Church of Scotland Report of the Trustees (contd) Appointment of Trustees The Kirk session exercises its discretion in detem)ining the most appropriate method of eletting new Trustees (Elders and Deacons). Any election pro￿5 must involve the communicant memtership of the congregation. There is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have served the church for some time in various roles and would be familiar with the church's values, its aims and objectives as well as its day-to-day operations. As part of their induction programme, new Trustee5 are required to understsnd their statutory responsibility as elder or deacon. Achievements and Perforniance Over the year, the congregation was encouraged by welcoming 4 new ttople into membership by profession of faith. A number of invitational Servi￿5 were held through the year including a Back to Church Sunday after the summer holidays and servi￿$ at Christmas and New Year. kjme of the people invited to these services are now attending regularly. The collection at our New Year's Day service came to £425 which was given to the Free Church Disaster and Relief Fund. The HaNest Thanksgiving service collertion amounted to £500 which was donated to the Western Isles Presbytery youth work. In February the minister met with the Director for the Centre for Rural Ministry when he visited the South Uist and Benbecula congregatN)n. In May the congregation h05ted the Mission Director and Chief Executive of the denomination who held a meeting focusing on the Healthy Gost*l Church initiative OFtn to all inte￿ted partles In the Ulsts. In May the minister was a Commissioner at the denomination's General Assembly in Edinburgh. The congregation also hosted speakers from Asian Outreach and Mission International as well as the Western Isles branch of Safe Families. Beginning in September the Manse is now being used as a remote location for the Edinburgh Theological Seminary's monthly Saturday CoL*rse, allowing Students to gather together for study, food and fellowship. The Craft Club continues to prosper with ladies from our own and other congregations and others with no church connection attending. Two Craft Club sales were held this year, and this has enabled donations to be Sent to l(xal charities and Wfm (Women for Mission). Ladie5 from the COng￿gatIon are actively involv￿1 in the local branch of Women for Mission, akjng with those from neighbouring congregations. We continue to have joint SeN1￿ with south Uist and Benbecula Free Church during communion seasons and at New Year. We also held regular joint midweek meetings with Kilmuir Church of Scotland. The congregation is pleased to be able to conduct school assemblies and to be on the rota for conducting worship in the local care home. In relation to congregational funding, most teople continue to Use standing orders and the congregation is able to meet all the financial targets in tem15 of ministry levy and other payments. This has enabled us to continue our yearly program of bullding maintenance. North Uist Free Church of Scotland Report of Trustees (contd) Financial review Pnncipalsources of funding The congregation receives its funding by way of weekly offerings and Gift Aid donations. Results for the year re￿Ipts and payments account for the year is set out in pages 6 to 11. At the end of 2025 the General Fund showed a deficit of £8,334 and the Restricted Funds a surplus of £6,451, leaving an overall deficit for the year of £1,883. Reseryes It is the poliry of the congregation to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three month5 unrestricted expenditure. This allows sufficient funds to enable the on-going work of the church to be maintained. The General Fund Ipage 7) at 31 D￿mber 2025 amounted to £12,966 (2024 - £21,300). Totsl Reserves amounted to £30,657 {2024 - £32,540). Grant Making Policy The congregation makes grants from Fts gift inc(Mne to individuals and organisations whose aims are compatible with the congregation's obj'ectives. statement on Risk The Trustees assess the major risks to which the charity is exposed on an on-going basis and have established procedures to mitigate th)se that are identified as a result of these reviews. On behalf of the Trustee$ Jo n Macaulay Trustee Dated.. 2026 North Uist Free Church of Scotland Report of the Independent Examiner to the Trustees for the year ended 31 De￿mIEr 2025 I report on the accounts of the charity for the year ended 31 DeCeM￿r 2025 which are set out on pages 6toll. Respectlve responslbilities of trustees and examiner The charfty's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment {Scotland) Act 2005 and the Charrties Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(11 (c) of the Act and to state whether particular matters have come to my attention. Basis of independent examiner's Statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any 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 examiner's statement In the course of my examination, no matter has come to my attention l. which gives me rea￿nable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44(1) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 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 understsnding of the accou ts to be reached. uLW/ John E Moffat BA FCA CIB Seryices 63 Kenneth Street Isle of Lewis Stornoway HSI 2DS Dated: 2026 North Uist Free Church of Scotland Receipts and Payments Account Year ended 31 t)￿ember 2025 Unre5tr5cted Fund5 General Designated Restrirted Fund Fund Funds 2025 2025 2025 Total 2025 Total 2024 Note Vduntsry Income Income from Charitable ACt￿r(leS Bank & Deposit interest 57,137 70 11,585 1,296 68,722 1,366 65,151 5,845 57,207 12,881 4,679 70,088 4,679 70,996 Insuran￿ Claim Charitable activities Governance costs 65,115 426 11,109 76,224 426 70,653 402 Net Receiptsi(Payments) before Transfers (8,334) 6,451 {1,883) (59) Transfers Surplusl(Deficit) for year (8,334) 6,451 (1,883) (59) North Uist Free Church of Scotland Statement of Balances At 31 December 2025 Unrestricted General Deslgnated Restrfrted Fund Fund Fund$ 2025 2025 2025 Totsl 2025 Total 2024 Bank & deposit balan￿S brought fO￿ard 21,300 11,240 32,540 32,599 Movement in year: Surplusl{Deficitl for the year {8,3341 6,451 11,8831 (59) Bank & deposit balan￿$ carried forward rm ti Fixed Assets Heritable Propety Fixtures and Equipment 305,339 378 305,339 378 314,591 472 305 717 305 717 Current assets Gift Aid Receivable Liabilities The Accounts detsiled on pages 6 to 11 were approved by the Trustees and signed on thebr behalf by the undernoted Trustee co Trustee Date.. Date: North Uist Free Church of Scotland Notes to the Accounts Year ended 31 Detrmber 2025 l. Accounting Polldes The fjnanoal staternents have be￿ p￿pared Under the historical cost convention, an¢ under the gu￿e11r*S laid down In tre StateM￿t of Recomrnended Practitr- AccrAJnting and Rewrtiw by Charlb"e5 (revised 20061 Basisof finandalststements The finanual Statements have been on a ￿eipts and payments bags All vduntary income and bank interest is accounted fth- when re￿iVed. For the p￿ry￿se of the statsment of Babnces a5 51Kwn on page ?, funds are defined as ftllows.. Unresiricted fund5 comprise grants and other income ￿*ve￿ fty the ¢b￿ts of the thurch without further specified purrose and a￿ availab￿ as general fU￿S De$ign•ted lunds ￿t￿nI unre5tritted fund5 which have fRen earma*ked by the Trustees for pJb"wlar ourDoses. Resirftted funds comprise income which ha5 ￿en recaved for the objects of the churth and speclfied for a rethcted purrx)se ￿t￿n these I￿RCiS by 2. Trustee Rernuneration and Related Party Transaction$ One Trustee wa5 reimbursed £3,768 for expenses Incurred during the year. No trustee or a persM related to a trustee had any pwsonal interest in any coniTaLt or transaction etTrtered into by the tharity during the year North Uist Free Church of Scotland Notes to the Accounts Year ended 31 December 2025 3. Movements In Fund5 AtlJ•n 2025 At 31 Dec 2025 Recelpts Payments Transfer5 Unresiri¢ted funds General Fund 21,300 57,207 65,541 12.966 Restrlcted funds Fabric fund enevolent Fund Magazines and eooks Speofic Appeals 10,320 550 16,264 17,040 450 181 20 100 190 1,275 371 925 370 Total funds General Fund.. erKompasses all Income arL1 expendlture relating to the prlmary focus acbwties of the tharity. other than those for which fundirYJ Is restncted. Fabri< Fund.. Represents funds held to be uwj to cover prcpty rnaintenan￿ costs and for the acouigtim ant1 furbishrr*nt costs of buildir¥Js. Benevolent Fund: Represents funds held to be used for fhose in the community who have a speual need as determined by the TnJ5tees. Magazines and knk5.' Represents monies received and paid for Churth magazine5 and bwks. Speclfic Appeals.. Refers to mmey cdlected and expended by tre c(xigregation fc￿ specific pUr￿seS. North Uist Free Church of Scotland Notes to the Accounts Year endeo 31 De¢ember 2025 4. Voluntsry IKome General ￿gnated Restncted Fund Fund5 Total 2025 T(iai 2024 44,669 I,250 56.254 1.250 50,085 5,874 9,192 tKhei Gift5 & Donatians Tax reclaim 57,L37 68.722 S. Incometr¢)mchJrllableactfj¥ltie5 SpecifK Apwa Mag32Ines & Bo Pulrmt Supply Refunded 925 371 925 371 350 5,474 1,296 5,845 6. In¥tstmert Ir*ome Interest siéff costs dirert ￿rt Trtal 2025 Total 2024 L(Kal Minlstries Na￿ana1 and overseas rnini5trie5 759 48,5 26,965 76,224 70,653 759 48.5 26,965 76,224 70,653 {rA¥èJOJ IMKe9J Of*hkh'. rielaiiThQ to Gen¥* Fund keiabno to Desi9naieO Fund abng to restrtted lunds 759 46.935 54,212 1,565 9,544 11.109 16,441 2025 2024 Exami￿￿, rernunerautyi 426 402 426 402 North Uist F￿e Church of Scotland Notes to the Accounts Year ended 31 D8(emLw 2025 9. $w>portcosts Geneial L￿WaIt￿ ftestri¢ted Fund Fund Funols Total 2025 2024 Insurance Jncll Tax Heal & ￿h1 Repbi Eouiwthi Church TeleohonE Manse Telephotbp & Internet Printing, &abonery & AdVertsS￿q CCLI Lkence & Other &tscHy￿)n9 2,559 3,009 6,3D8 3,042 622 2,559 542 1,887 4,895 3.730 6,308 12.586 622 204 795 401 447 795 401 447 301 433 Bank Chirge5 Mi%-dLBneou5 91 147 91 L47 17 9,544 26.965 12,OiV4 10 Staff c4pstsand nurn￿r￿ Gereral EQ￿nated Re5tritted Fvnd Fund Funds Total 2025 Tot31 2024 Grijss sblanes Employer's Naionél InSurar￿e Ministerfs Expthses Min15tetsCII* IA NI Rd(taknon Expen5e5 466 293 466 293 128 759 759 128 The wmber of employees Ounng the wa5 1- paid from Cential funds {2024'. 1} 11.OtherDlre£tCorts Toral 2025 2025 2024 Local Minstn 53bb&th Presbytery Expenses ks and Magazine5 Communion & knpply fvieebno and Oulino Ewens Inauth￿ and Rel(tslion Exwses Grfts ind t￿natiOnS Honor￿la LI)nal￿Tr io ￿￿traI fL￿5 374 505 374 505 190 1.228 642 379 5,074 25 5.405 2,130 s￿ 44,149 $8,516 SW SW 43,828 46,935 1,375 1,875 43,828 48,500 1.565 National and Minityes Naiityol ￿gat￿$8￿0ns other Nat￿nI1 & work Toiai other dir*tt£t&S InwePJ IZ Contrlbulknn tocentsal Fvnds 2025 2024 Ministry Administration Lev Mission Le 35, 7,836 33,240 163 3,138 Adoll￿n£1 PabTDents 13.Thlrd Pawty co1￿￿0￿ 2025 2024 T￿ph a Chndhe U1￿ Naornh 2W 200