Scottish Charity No.SC038J39 South Uist Free Church of Scotland Trustees, Report and Financial Statements For the year ended 31 December 2024 |+P Innes & Partners (*artwed certIfi AGEwntants
South Uist Free Church of Scotland Contsnts of the Fillanci Stwtements Pa8e Church Inforniation Report of the TnLStees Report of the Independent Examiners Receipt8 and PAyment8 Acc[11 St8tsment of Ble8 Nol¢s to th¢ Financial Statemcnts
South Uist Free Church of Scotland Church Imfornation Trusteej A list of activc Trustces during 2024 is PTovided in th¢ Tnt5. R¢port on Page 2. Bankers Bank of Scotland Balivanich Isle of Benbe¢ula HS7 SLA SollcltOV8 Simpsott & Manvick WS Albany House 58 Albany Street Edinburgh EHI 3QR Independent Exarnlners Innes and P8Jtners Lirnited Chartered Certified AccountaDIs 9 Ardross Street Inverness tv3 5NN Page I
South Uist Free Church of Scotland Report ol the I'ru$teesfor iheyear ended31 December 2024 The Trnsiees are pleased to Present their report tog¢th¢r with the financial statements of the church for the year ended 31 DeCeber 2024. StJtus of Cb8rity and Governlng Document South Uist Frc¢ ChurLh of Scotland is esldblished by Constitulion. It is a regist.Ed Scottish Charity (No. SC038139). Aim$ and Afllll*tfioD Th¢ Free Church of Scotland ¢urr¢rttly has around 100 ¢tsng gations in Scotland. as well as two in London and five in North America, and sisler Churehes founded by mission work in India, Petu and South Atrica. The Church also has a fvll-time degree awarding college in the heart of Edinburgh for the traininB of Ministers and other Christian workers 4nd $uslains extensive MissionHry programme relative to the size f the church. Dating from 1843 but with its roots in the Refonnation, it owes its distinctive title to its historical struggle to remain 'fr¢e' from state interference in lis internal affairs. It has close and active relations with many other Reformed churcbe5 of Jesus Christ throughout the world and stands fim]ly in the tradition which ¥ccepts the Bible in its ¢ntir¢ty as thc Word of God and, theTefor¢, d¢riv¢s it5 fornis of t¢a¢hingi worship, minislry and government from it. The main emphasis of our worship is the preaching of the gospel - the good news of a free and sovereign salvation through Jesus Christ Alone. The Free Church of S¢otl8nd is A Presbyterian church Hdhcring in its worship ond doctrine io the p)sition of the Chuwh of Scotland at thc Rcforniation. Thcr¢ is an ¢xplanatory do¢umcnt which explain5 the origins of th¢ Church alld which givc3 th¢ historical background to thc Church coming into bcing in 1843 and lists documents in which 15 crnbodicd its constitution. South Uist Free Chur¢h of Scotland is a congregation of the national Free Church ol Scotland working towarth the common aims s¢t out above. Th¢ congrcgation is within th¢ W¢stern Jsl¢s Pr¢sbytery and is outh0ri5ed by the Church to haye a minister paid from th¢ c¢ntral funds of the Church. Th¢ Church building and th¢ Minist¢r's ttvansc arc th¢ propcty of ¢h¢ congr¢8ation and arc hcld in trust by locally elected propety {or congregational) tnJ5tees und¢r the Chutch's Model Tntst Dee Trustees and Offlce Bearers The congrewdtion is govern¢d and athninistered by elected officc bcarers (all volun¢¢ers) and its minister. Thc Kirk Scs5ion. being the minister and ¢lc¢ied elders. has r¢sponsibiliiy for spiritual ovu5ight, while the Deaconb. Coun, composed of Kirk Session members plus elected deacons, oversees financial and Property matlers. Under Charity Law, the Dracons. Court are deemed be th¢ tru5t¢cs of the congrcgation those wi(h responsibility for day to day managcmcni and control. Thi5 is distinct from thc rolc of property (congrcgational) tnLStees who are responsible only for holding propety in trust. The memher% the Dcacnn,%' fniirt (the Tnlsteeg) whn served durinfw the vear were as follows. Page 2
South Uist Free Church of Scotland Report of the Tru5teesfor theyÈar ended 31 December 2024 Appolntment of Ch4rity Trustees The Kirk Session exercises its discretion in detemiining the most appropriate method of electing new Trnstees (Elders and Deacons). Any election process must involve the communicant membership of ihe congregaiion. There is no fixed tem for TrUSts1p. Prior io their appointment. new TnleeS would have served the Chur¢h for some time in variou$ roles and would be familiar with the Church's values. its aims and objecliv&s as w¢ll as its daY-t(daY operations. As part of their Tnduction prograrnmc, ncw Trustees are required t(Tr understand theirstatutory responsibilities as well as the responsibilities of their office within the congrcgation as elder or de2¢0n. Actlvltle$ And Achievoments Highlights, evenis and dclOpmentS of note in th¢ year in¢lud¢ the followin8: In r¢latioll io ¢OMRreg•donAI activltles.. Sundd). %LfviLcs ofwi)rshi were held in Lochboisdale and Balivanich throughout the year. was inducted in¢0 the pastor41 chaTge of Cumbernauld Free Church on c I A MEifLlI 2024. %eryed as Interim-moderator from 16, March to 28 June 2024. was appointed Inlerim-moderator from ?.8".liine ?0•4 nniv,Irds. Wc were enLourdged by the Induction on the 14th Septernber, of Cons84¢10n in North Uist. We wcre heortened by in¢reAsed engagement with midw¢ck bibl¢ study h¢ld at An Caladh. Balivanich, arhd via Microsoft Teams from Au8U$t to December. We hav¢ a ¢ordial relationship with the local ¢are horn¢ and with local Primary Schools. Congregational hill walks throughout the y¢ar str¢ngthcncd fricndships within th¢ congrcgation. Wc were sad to105C two families with young L11ildren lo lh¢ mainland for cmploymcnt rcason.%. Wc wcrc thankful for th¢ In¢luLtion of ihe Rev. Sebrds M&Gillivray as ¥ Ruling Elder. on Sunday 17, Novcmber 2024, bringing ihc numb¢r of Ruling EldeTS to two. The partnershj'p with Caladh Ttusi ha5 bcen strcngthened by th¢ appointment of one of our members as pth-limc rnanager and by the involvemeni of congre¥ational volunteers a5 trustees and as voluntecrb al ihe weekly wam hub. Th¢ rungrcgation has an active FaLebook page and a WhatsApp group for sharing inforniation. Several ladies in the conbryegation lIvelY involved in the Wtm (Uist) group. eawnal evenl5 such as a c.hristmas Crnft Evening and Carols by L'andlelighi proved popular with rnembers of the local community- A young couple in the congregaticm wer¢ appointed to lead the Children's Work Those working with children and vuln¢rabl¢ adults undertook safeguarding training. We are (hatthl to have a Committed praise team, tech team, communications team and treasur¢r. our sister In relation lo congregatlonal fundlng.. Thc congrcgation rnet loan rcpaym¢nts on the manse. We Zre thankful for the prayerfvl, pr¢ti¢al, and financial support received from Western Isles Presbytrry and The Free Church Mission Boar¢1 Rcservc9 Re5ult5for tkey¢4r As a result of an unre5trictcd fund surplus for the year of £1,773 12023.. d¢ficit £96) the congregation's nstrict¢d funds had a balance of £16,527 (2023.. £14,754) at the year ¢nd. The Conggation also had restricted fund$ 8mouniing to £37012023.. £645). Reserves The trnstees are saiisfied with the level of reserves rddined by the charity. On b¢bifof the Trustee5 ssion Cler lied.. 2025 Pagc 3
South Uist Free Church of Scotland Report of th¢ Ind¢pedent Examiners to the Trustee5.fop' Iheygor ended 51 DeCeber 2024 I rcport on the accounts ofthe church for the year ended 31 D¢c¢mber 2024 which are set out on pa8¢5 5 to7. Respettfive respoDsibilltles oftrnstees gnd examlner The chatity's trustCC5 arc responsible for the pr¢pardtion of thc a¢¢ounts in accordanc¢ with the tern of th¢ Charities and Trust¢¢ Investsnenl (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2(K)6 (as amended). The charity Iru5tees consider that the audit requirement of Regulation 10(11 (dl of the Accounts Regulations doe5 not apply. Lt is my responsibility to examine the accounts aB required under section 4411) (¢) ofthe Actandto stst¢whthhcrparficul8rmatters havecome tomy attention. Basls of Independent examfiner'x 5t&tement My cxamination is c8Thied iyut in a¢¢ordance with Regulation I l of the Charitieg Accounts (Scotland) R¢¥uldliun& 20061¥15 4tn¥nd). An examination includes a review of the accouniing records kept by the charity and a Luinpari&on of the uiiounts pr¢sen*d with those records. It also includes considera(ion of any unusual itcms or disclosures in the accounts. and seeks explanation5 from the trustce5 concerning such matters. The procedur¢5 undert8J(en do not provide all the evidcnce that would bc r¢quir¢d in an audit. atjd consequently I do not exprG55 an audit opinion on th¢ view given by the #ccounts. IDdepeDdent Examlners, Statement In the cours¢ of my ¢x4miDation, no matter has come to my attertlion . whieh gives me reasonable cause to believe that in any material respect rhe requirements.. to ke¢p awounling records in accordance with Section 4411) {a} of the 2005 Acl and Regulation 4 of the 21M)6 Accounts R¢8ulations (as amended). and to prepare account6 which accord with the accounting re¢ords ond comply with Regulats'on 9 of the 2006 Accounts Regulations (as amended) have not been met. or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. lieS and Partners Limited Chartered Certified Accountants 9 A[dr Str¢ct ITtvcrn¢ss tv3 5NN Date.. . 2025 Innes & Partners Pttg¢ 4 |+P Chartor4d Cortlfvd Acc4Juntants
South Uist Free Church of Scotland Receipts and Payments Accounts For the y¢ar etlded 31 D¢c¢mb¢r 2024 Unrestrkted Restrltttd Fund Fund5 Total 2024 Total 2023 Receipts Offerings Don&tLOllS Gill aid Operation Mobilisaiion OVO reftlnd 25,290 2.995 7,LlO 25.290 2,995 7,110 30.342 12,079 5,583 4.320 735 Toiol Reetip¢J PayTh¢nts PoyMéMtsfor ehAplrblf •Llvlrtes Rernittance ID c.entr1 fund5 Council taBlIditig reni B(tsks. bibles aud ma¥azin¢s Office cosis Ministry expen8¢$ PrCSbCry df¢ES DonAtLtsn3 Mission work Utilities Loan rcpaynents Insurance REP8irs and klaitrtenAnce Profe&5ional fee8 MisKllanrous GoverThanit eosts Tndepcnden( examination Total Payfflenl surylu(DCflCl¢) for the ye4r Trnnsfers 35.395 35J95 53.059 7,213 4,000 420 495 1,678 530 930 100 7J13 4.000 420 20,083 3,731 495 508 1,024 947 100 3,763 9.202 8.344 1,644 2.744 1,678 S30 A.205 loo S,041 6.201J 275 5.041 6,200 2,539 2.817 945 138 2J17 94S 138 576 576 528 33.622 275 33,897 52,615 1,773 11751 1.498 N¢t movement In funds gfter transfe 1,773 14.754 1275) 645 1,498 15.399 441 Tctal funds broushl forward Total fundi ¢rried fonvard 14,958 15.399 16,527 370 10,897 Represenied by: Unrestricled G¢ncrnl Fund 16,$27 IAS27 14,754 Re$ATcled Fnd Building Fund Mission Fund Bcnevolenr Fund 164 38 168 164 38 168 3¥ 443 16,527 370 16.A97 15,399 Thc notcs OD pagE 7 form part of these financial statemcnts. Pa8¢ 5
South Uist Free Church of Scotland Statement of Balances As rtt 31 Dccember 2024 Not 21124 Z023 Open8 sU1s Closing Or¢ning Suwlus Closing b&liiJiLtt for y¢& balath¢¢ balnLe (or year balance B8nk aDd In band 15,399 IA98 16,897 14,958 441 15.399 Totsl asirti 98 16897 14.958 441 Reservej UnrNtri¢L¢d fid$ ResLriGted funds 16.527 14,754 645 J6,iIY7 Stttm¢nt ofwJ5rts held fDr ch¥rltibl¢ pyrposes ChurLh und manse 200,000 2(Kl,( IhLtstandin8 loan8 (4h•O} 110,6001 Stitemtnt of8BJets xt 31 Duenther 2124 Gift Aid due l36 3.546 Statement of Ilsbllltlu at 31 D¢¢¢mb¢r 2024 Invoice5 due for paiThent 606 576 Approved by thc Tn251ec5 on •025 and Sird on thcir bchalf by thc undcrnoted.. The notes on pag¢ 7 form pan of thc5e fin&nciBI 5tai¢mcnts. Pa8e 6
South Uist Frec Church of Scotland Notcs to the Receipts and Payments Accounts For the year endd 31 December 2024 Accounting Policies Ac¢04nllnz Convenrfo The fjnancial have becn prepared ullder the hi8rical cost Conventio and in accordance with the Ch4riti¢s Accoullrs1Scotland) Regulations 2006 (&s amendJl. The fJt]&ncial 3¢al¢tsnts bav¢ Ixen prepar¢d on a receipts atMI paymcnts basis. Receipts tTnd PoymenlJ AccoMMÉ For Ihe purwsc of ihc Reccipis and Paymenis A¢¢ouni as shown on page 5, hjnds are defined as follows.. Vnrestrlcled Inds. cumprise grants and other income received for the objects of the Church without further sp¢cified purp05¢ and are available as general fjjnds. Reotrleted tlJndJ: compri¥e income which ]Ms been received for the objeets of the ehurch #nd speeified for 4 restricted purpose within these object4 by the donor. 2. Tranjaedons with Try$t¢¢• TheT¢ w¢r¢ no transactions Wlth 1¢¢3 during the yeAr. 3. Unr¢¥trlcted fmndi Bala¢ at 01.01.24 Incoming re8L)urces Resource3 expend¢d Transfers 31.12.24 Gert¢rnl Fwid 14,754 35.395 (33.6221 11527 Total unrEstricted fid5 14.754 35.395 133.6221 16,527 Th¢ General Fund cncomp&88es all income ld ¢xpendibJrc relaling to the piimary focus activities of the chariry. other than those for which fimdin8 is reslricted. 4. Rertrlcted fijn Balance at 01.01.24 Incomin8 re80uree5 Resourees expended B*l&nce at 31.12.24 Buildin8 Mission B¢n¢volcnt 104 38 38 443 1275) To¢&1 restricted ftjndi 645 12751 370 The Building Fund is setup to raise money to rrpoy lh¢ lo&n5 Outstanding wth the ¢eDtral Frcc Church of ScotIand. The Mission Fund is to support varioug missions xt home ar abroad. The Ben¢volent Fund 15 thcre to bc u5cd at the discretion of the Minister of the congregation. Page 7