Scottish Charity No.SC038J39
South Uist Free Church of Scotland
Trustees, Report and Financial Statements
For the year ended 31 December 2024
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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 B￿l￿e8
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¢ Tn￿t￿5. 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$teesfor iheyear ended31 December 2024
The Trnsiees are pleased to Present their report tog¢th¢r with the financial statements of the church for the
year ended 31 DeCe￿ber 2024.
StJtus of Cb8rity and Governlng Document
South Uist Frc¢ ChurLh of Scotland is esldblished by Constitulion. It is a regist￿.Ed Scottish Charity (No.
SC038139).
Aim$ 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 TrUSt￿s￿1p. Prior io their appointment. new Tn￿leeS 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 d￿clOpmentS 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
Cons￿84¢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$t to December.
We hav¢ a ¢ordial relationship with the local ¢are horn¢ and with local Primary Schools.
Congregational hill walks throughout the y¢ar str¢ngthcncd fricndships within th¢ congrcgation.
Wc were sad to105C two families with young L11ildren lo lh¢ mainland for cmploymcnt rcason.%.
Wc wcrc thankful for th¢ In¢luLtion of ihe Rev. Sebrds M&Gillivray as ¥ Ruling Elder. on Sunday
17, Novcmber 2024, bringing ihc numb¢r of Ruling EldeTS to two.
The partnershj'p with Caladh Ttusi ha5 bcen strcngthened by th¢ appointment of one of our
members as pth-limc rnanager and by the involvemeni of congre¥ational volunteers a5 trustees and
as voluntecrb al ihe weekly wam hub.
Th¢ rungrcgation has an active FaLebook page and a WhatsApp group for sharing inforniation.
Several ladies in the conbryegation ￿lIvelY involved in the Wtm (Uist) group.
eawnal evenl5 such as a c.hristmas Crnft Evening and Carols by L'andlelighi proved popular with
rnembers of the local community-
A young couple in the congregaticm wer¢ appointed to lead the Children's Work
Those working with children and vuln¢rabl¢ adults undertook safeguarding training.
We are (hatthl to have a Committed praise team, tech team, communications team and treasur¢r.
our sister
In relation lo congregatlonal fundlng..
Thc congrcgation rnet loan rcpaym¢nts on the manse.
We Zre thankful for the prayerfvl, pr*¢ti¢al, and financial support received from Western Isles
Presbytrry and The Free Church Mission Boar¢1
Rcservc9
Re5ult5for tkey¢4r
As a result of an unre5trictcd fund surplus for the year of £1,773 12023.. d¢ficit £96) the congregation's
n￿strict¢d funds had a balance of £16,527 (2023.. £14,754) at the year ¢nd. The Cong￿gation also had
restricted fund$ 8mouniing to £37012023.. £645).
Reserves
The trnstees are saiisfied with the level of reserves rddined by the charity.
On b¢b*ifof the Trustee5
ssion Cler
lied..
2025
Pagc 3

South Uist Free Church of Scotland
Report of th¢ Ind¢pe￿dent Examiners to the Trustee5.fop' Iheygor ended 51 DeCe￿ber 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.
li￿eS and Partners Limited
Chartered Certified Accountants
9 A[dr￿ Str¢ct
ITtvcrn¢ss
tv3 5NN
Date..
. 2025
Innes & Partners
Pttg¢ 4
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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 ehAplr*blf •L*lvlrtes
Rernittance ID c.entr￿1 fund5
Council ta￿B￿lIditig reni
B(*tsks. bibles aud ma¥azin¢s
Office cosis
Ministry expen8¢$
PrCSb￿Cry d￿￿f¢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 F￿nd
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
Open￿8 sU￿1￿s Closing Or¢ning Suwlus Closing
b&liiJiLtt for y¢& balath¢¢
bal*nLe (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 fi￿d$
ResLriGted funds
16.527
14,754
645
J6,iIY7
St*ttm¢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 Si￿rd 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 hi8￿rical cost Conventio￿ and in accordance with the Ch4riti¢s
Accoullrs1Scotland) Regulations 2006 (&s amend*Jl.
The fJt]&ncial 3¢al¢ts*nts 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 I￿nds. 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 fi￿d5
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