Scottish Charity No.SC038139 South Uist Free Church of Scotland Trustees, Report and Financial Statements For the year ended 31 December 2025 |+P Innes & Partners ChartEfEd ¢ErtiflwJ Acuujntsnts
South Uist Free Church of Scotland Contents of the Fln*nclal Statements Page Church Jnfonnation Report of the Trusteas Report ofthe IndependeDt Examiners Receipts and Payments Account Ststement of Balances Not¢s to the Financial Ststements
South Uist Free Church of Scotland Church InforTn8tion Truste¢$ A list of &ctivc Trustees during 2025 is provided in the Tru8tees' Report on Page 2. Address Rowan Cottage Grims&y Isle of North Uist HS6 SHY Tel: 01870 602 804 B#nktr$ Bank of Scotland Balivanich Isle of Benbecul HS7 SLA Sollcitorg Simpson & Marwick WS Albany House 58 Albany Street Edinburgh EHI 3QR Independent ExAmlners Jonathan N Innes FCCA Innes #nd Partners Limit¢d Chartered Certified Accountants 9 Ardross Street Inverne IV3 Page I
South Uist Free Church of Scotland Report of the Tru5teesfor theye(Ir elided 31 Decepnber 2025 The Trn$tee5 are pleased ro present their report together with the financial statements of the churcli for the year ended 31 December 2025. Ststus of Charily gnd Governing Do¢ument South Uist Free Church of Scoiland is established by Constinition. It is a r¢gi5t¢red Scottish Charity (No. SC038139). Alms Arrillatlo The Free Church of Scotland currently has around l 00 congr¢gations in Scotland. as well as two in London and five in North America. and sister Chur¢hcs founded by mission work in India, Pern and South Africa. The Church also has a full-titne degree awarding coll¢ge in the heart of Edinburgh for the training of Mittistm and other Christian workers and sustains an exr¢T]5ive Missionary programme r¢lative to the size olthe church. Dating from 1843 but with 115 roots in the Reforniation, il owes its dtstinctive title to its historical stnjggle to remain 'free' from stale interference in itq internal atYair5. It has ¢los¢ and active relations with m&)ny other Refomied churches of Je.¥us Christ throughout th¢ woi'ld and stands fimily in the tradition whicli accepts the Biblc in its cnts'rety as rliL Kv'oril of Ood aiid. Ih¢refore. derives its fornis of r¢&¢hing, worsliip. ministy and government from it. The main emphasis of our woThhip is the preaching of the gospel the good ncws of u free and sovereign %alvation ihrougyh Jesus Christ alone. The Frec Church of S¢otland is a Presbyterian ¢hurch adhering in its worship and doctrinc lo Ihc position of ihe Church of Scoiland at tl)e Refomiation. Ther¢ is explanarory document which explains thc origins of the Church and which gives the historical backgryound to the Church coming in¢0 bcing in 1843 and lists do¢um¢nts in which is embodied its constinjtion. South Uist Free Church of Scotland is a congregation of the national Free Church of Scotland working towards the common aims sei out above. The ConegatIon is within the Western Isles Prcsbytery and is 8uthoris¢d by ihe Church to have a minister paid from the Central funds of the Church. The Church building and the Minister's manse are the propety of the congregation and are held in trust by locally ele¢tcd property (or Congregational) tTUSt¢es under the Church's Mod¢l Trust Deed. Trustees Ind Office Bearers The congrcgation is governed and adminisL¢red by elected office bearers lall volut]teers) and its minister. The Kirk Session, being the minisier and elected elders. has rcsponsibility for spiritual oversight. while the Deacons, Court. composed of Kirk Se55ion m¢mber5 plus elected deacon5, oversees financial and property matters. Under Charity Law, the Deacons, Coun are deemed io be the twstees of the ¢ongregation as thos¢ with responsibility for day to day management and control. This is distinct from the role ot propety (congregational) trustee5 who are responsible only for holding property in trust. The m¢mbers of th¢ DeJLons' Court (the Twslee5) who sery¢d during the year w¢re as follows: Deacons, Court Minist¢r: Rcv. lain Thomson (Interim-moderaior from Jllne 2024 until 4, October 20251 and the R¢v. Seoras MacGillivray from 4 Ociobcr 2025 onwards. M Toivnscnd (Ruling Elderl. G.D MaiGillivary (Rulin¥ Elder frum November 2024 until 4, O¢iob¢r 20251 and J MacAulay, G Macleod (until 2 May 2025), D MacPherson. A MacRitcliie (A55essor Elders). Congreg•tional Trkn$tees For holding property Mrs Shona Macdonald. Mr Michael W.J. Towns¢nd. Mrs Margaret Townsend Elders Page 2
South Uist Free Church of Scotland Report of the Trusteesfor iheyear ended 31 December 2025 Appolntmenl of Ch4rlty Trustees The Kirk Session exercises its di5¢retion in deterniining th¢ tnL)st appropriate method of electing new Trustees (Elders and Draconsl. Any election process must involv¢ the communicant membership of the congregation. There is no fixed term for TSteeSh1p. Prior to their appointment. new Trustees would have served th¢ Church for some time in various roles and would be familik)r with the Church's values, its aims and obje¢Tives as well as its day-lo-day op¢rations. As part of their induction programme, new Trustees are required to understsnd their 5tattitory responsibilitie5 a& well as the responsibilities of their office within the congregation as elder or deacon. Aetlvlties and Achievements Highlights, ¢vent$ and developments of noie in th¢ year includc the following.. In Telation to congregatlonal actlvltles.. Sunday services of worship were held in Lo¢hboisdale and Balivani¢h throughout the year. The congtegation also has a ¢alendar of Thursday cvcning midweek meetings in ternj time. This includcs hybrid bible studies that allow thosc who are anxious about travel to attcnd in wintcr. The Longregation is grateful t() thL RLV. lain Thoinson, who servcd as Inleriin_moderatoi. trum ?%111 June 20?4 uniil 4, Octobcr, 2075. The R¢v. Ivor MacDonald, Dii'ector of ihe Centre For Rural Ministy. visited the con8r¢gation in February. The congregation subsequently produced A short awarcness raising video. In MAY, our congregation engaged with ihc Healthy Gospel Church meeting host¢d by David Meredi(h, Mission Director. and by Andrew Giffen, CEO. in North Uist Free Church. Th¢ congregation also engaged with the Pr¢sbytery Strategy Commitlee thToughout the year to consid¢r the best way fonvArd for ministry. The Westcrn Isles Pr¢sbytery and the Mission Board subsequently Approved a 400/y part-time minisiry for the cun8re8ation. ThL5 is to be reviewed regularly and the % adjusted accordingly. The congregation was delight¢d to welcome the Rev. Sebras MucGillivrRy as their minister on th¢ 4, October, 2025 and to welcomc the MacGillivray f8mily to the manse. Wc have a short Mission Focus sloi in OUT afternoon serviccs. The congregation was also piivileg¢d to welcome several mission speakers rhroughout the y¢Ar. These included Adam. Duncan and Chrisiine Peters, Florian and Veronica Weicken, Craig and Amy Anderson. Calum arKI Liz F¢rgugon and representatives from Safe Families. We have a productive working relationship with ihe local ¢ate home and local schools. We were sad to lose a family with youn8 children for employment rea50n$. The congregation continues to enjoy a Strong partnership with Cal8dh TNSI, providin¥ an excellent vehicle for social responsibility ministy and for partnership with other agenei¢s. The congregation has a cordial relationship with North Uist Free chUh and has a reciprocal communion wcckend arrangement. The congregation also engages with othrr local congregations for some community events throughout the year. The congregation ha8 an active Facebook page and a WhatsApp group for sharing inforn]acion. Several ladies in the congregation ar¢ activcly involved in the Wfm (Uist} group. Scasonal evcnts such as 'On¢ Hour at the Cross,, a Christmas Craft Evening and Cdrols by Candlclight increased engag¢inent with members of the local community. Manse food nights, local hill walks and similar infomial ¢ventS strengthened fellowship bonds in th¢ congregation. The congregation was encouraged by a vcry p051tive Pr¢5bytery Oversight Visit report in December, 2025, and hope to progress the r¢oommendations in 2026. The ¢on8regation has registered for the 'Passion For Life 26, national initiative. In relation to congregatlon41 thnding.. Both the congregational loan5 for church 2nd manse have now been paid. Th¢ ¢ongregaiion w8s in admin levy band C in 2025. bul this has been revised for 2020. Tho ¢OnogatIon ig grotcful for thc udYi¥¢ Iiviii 14iil M. OidEMitJ, Pi¥bbyl¥iy TiSU1¥1', following the Presbytery Oversight Visit. Pag¢ 3
South Uist Free Church of Scotland Report of the Tru8teL4for the )'ear ended 31 Dtcember 2025 Resultsfortheyear As 4 result of an unrestricted fund for Ihe year of £8.494 (2024: deficit £1.773) the congregation. unrestricted funds had a balance of £25,021 (2024.. £16,527) at the year end. The congregalion also had stiicted fund8 amounting 10 £570 (2024: £370). ReJern5 The tn]stee5 &re Satisfied with the level of Teserves retsintd by the charity. On behalf of the Truste Mr Mlch4el TowDKnd fsesslon Clerk) Ddied.. ...&L4... 2020 Page 4
South Uist Free Church of Scotland Report of the Independent Examlners to the Trusteesfor iheyear ended 31 December 2025 I report on the accounts of th¢ church for the year ended 31 D¢kanb¢r 2025 which are bet out on pages 5 to7. Respective responsibilitles Df trustees Ydnd examiner The charity's trustees are rcsponsible for the preparntion of the accounts in accordance with the tern15 or the Charities and Trnstee Investment (Scotland) A¢1 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity tnJst¢¢s Consider that the audit requirement of Regulation l O(l) (d) of the Accounts Regulations does not apply. It is my resw)nsibility to examine the accounts as required under5ection 44(1 l (c) of the Act and to state wheth. particularmatters have come to my attention. B8$1$ of Independent examlner's Statement My examinAtion is carried out in accordance with Regulation I l of the Charitie$ Accounts (Scotland) Regulations 2006 (as amend¢d). An ¢xamination includc% a review of thc accounting records kept by th¢ chAiiry and a compari50n of the accounts prcscnted wirli iliose r¢¢ordg. It also include5 consideration of ny unusuol item% oi. disclosures in the a¢¢ounls, aiid %eek% explanalions from the trustees concerning such matters. The prucedures undertaken do not providc all rlie cvidence rhut would bc required in an audit. and consequently I do nol express an audit opinion on the view given by thc accounts. Independent Examiners, Statement In the cours¢ of my examination, no matter has Come to rny attention which gives me reasOble cause to believe that in any material respect the requirements.. to keep accounting record5 in accordAn¢c with Section 4411) (a) of ihc 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as am¢nded). and to prepare accounls which accord with the accounting records and ¢omply with Regulation 9 of the 2006 Accounts R¢gulalions (as am¢nd¢d) have not been met, or 2. to which, in my opinion, attention should be drawi) in order to enable a proper understandin8 01. the accounts to be reached. Jonath#n N Innes FCCA Man4glng Dlrecioy Innes and Parthers Limited Chartered Certified Accountants 9 Ardross Street Inverness tv3 5NN Date.. . 2026 Page 5 l+P Innes & Partners Charrered Cenlfled AccTrJniants
South Uist Free Church of Scotland Receipts and Payments Accounts For the year ended 31 December ?025 Unrestrlcted Reslrfcted Fund Funds Tot81 2025 TotAI 2024 Recelpts Offering5 Donaiions Gift aid Supply Expenses her Donaiions 24.996 2.830 27,396 4.398 25.290 2.995 7.110 1.568 1.654 712 2.658 100 1,654 712 2,658 loo OVO refund Other refund. Tal Re£¢lpts Paynwnts Poyiniiitsfor ¢harfthbl¢ VrtiS Remlitance io Cenir&l funds Council luBlIdIng Teni Books. bible% and mognzineg Office co%t% Mlnisiry expenses Pr¢5bytery dueslftes Donoiions Mi&4ion Work 42J62 35.395 1.608 2.379 216 556 10.033 310 83 280 4.202 4.400 1.1122 2.532 88 165 7.213 2,4(K) 4.779 216 556 10,653 310 1,451 281J 4J02 420 495 1,078 530 1.205 1.368 5,041 0.2(Xl 2,539 2.817 945 138 Loon repuyrnent$ Insurani R¢pairs und Mainlenonce Professional fe¢h Mis¢ellane(w5 Governaiiee ewls Independeni exomlnailon Tolgl Payments SvrplusllDeflclt) for the ye•r Truo$fers 1,822 2J32 165 606 29,9110 606 33068 8,694 576 33.897 3,768 200 8.494 1,498 Net movement In fund8 after trAngfers &494 16J27 25,1121 8.694 1,498 15.399 Total fuods brought forward Totol fullds carrled forw&rd J70 570 25,591 16.897 Represented by.. Unreslncied F4$ General Fund 25,021 25.021 16,527 Reitslci¢d Fuiidi Buildin8 Fund Mission Fund Benevoleni Fund Property Costs Special Collec(ion4 Fund 164 164 38 200 25 570 91 The noies on page 8 fom part of ihe5e financial Statements. Page 6
South Uist Free Church of Scotland Statement of Balances As #t 31 December 2025 21>25 2024 Openin8 Surpkn5 CIum8 ljptslng CJosin8 balance foryear balance bAl&nce fory¢ar bolance BonkoDd eAth In hond Totsl I&B97 8.694 25,591 8,694 ,591 15.399 15.399 1.498 1,498 16,897 16,897 RtaErve8 16J2? 370 R¢5triffled funds 570 16.897 ststement olAuets held tor chrftable purp)Jes Church mynsc 21JJ.IXK) (lS1andIng loons {4.41M)) 8t#tsment ofwets At 31 Detemb•r ns Gift Ald due 1,130 S14ttnnt rfllabllltiel It 31 December 202S Involces due for payment 067 006 Appft)ved by the Tntyttts on . 26 and It8ned on their behalf by th¢ und¢rnoW,, Mr Michael Town5¢nd Ses¥ion Clerk Th? no*$ on page 8 fom pth ofthue finrIal stBrenJeDts. Pagg 7
South Uist Free Church of Scotland Notes to the Receipts and Payments Accounts For thc ytur cndcd 31 December 2U25 l. Accovntln8 Polieleg ArcoMAIiM8 Coiip¢xlioii The tinan¢iol siaiemenis have been prepared under the hlslorical cosi convention. llnd in &ccordanc¢ wtth the Chariiies A¢counLS IS¢oilllndl Re8uldlions ?IM)6 hmertdedl. Bo&1& offinonelol st&temeiil$ The finjnoiul %iatemenLi have bttn Prepared on IL weipls llnd payments bu51%. Receipls Poym¢nts A¢count For ihe prpole ot'the Receipis and PaymeThts Aceouni u$ shown on pu8e 6. fund5 llre defined os follows.. Unrejtrlcted fw)ds: compri%e 8rani% ond orher incojtt received for ihe objects of ihc chub wiihoui further 8pecified purpose thnd arc avoilllble os 82ner41 fuThds. RutTlcted ful. compri¥¢ income whrch hLS been received for ihe objec1$ of the chiirch omd 8p¢cificd for & restricted purpose wiihrn ihexe objecly by ihe donor. 2. TranrtIOnS wlih Tftte no transactions with trustees durth¥ the year. Unrutrkted fun Bolance ui 1.01 ?5 Incomin8 Refources source% expendcd B•l&neè t 31.12.25 Tronsferx Genernl Fund 16.527 38,394 I29.9) 23,021 Tothl unrestrickd fund% 16.527 311.394 1?9.9Th)1 25,021 Expltrnttrfoii oAfunds The Genernl Fund ¢Trcornpa55e.i all income ond expendiiure reloting io the primwy locus llctiviiles of th¢ ¢htyrlty, other Ihun ihoK for which fundinN 15 lIn¢(¢d. 4. Re8trlrted fvndj Balllnce ai 01.01.25 Incomlns Resour¢e$ re%ources expcnded Balanee •t 31.12.25 Tr4nxfer% Building 104 38 38 542 2.4 {5421 12.4(K)I Properly Costs Benevolen¢ Sp¢eial Collectiolls Tothl restricd funds 1.026 18261 21XI 370 3.968 13.7681 $7 ExplaMa¢ioii oJfunds The BuildinN Fund ]% betup to raise rnoney to repay Ihe loart5 Oulstondini with the centrnl Free Church ofScotl&nd. The Mi%iion Fund 15 to ¥upport various mi5.sion& Ai home and abroad. The Benevoleni Fund 18 thcre to bc u5cd ol thc discretion of the Mini.4ter of ibe conye84tLOn. The ProoeTIv cos15 fund represents fund.4 £erternted for onRoinR Tunninz co.%ts. ThE Special Collection5 fund repre5ent5 donations and received for specilic orgDniiaiions wid individuttls. Page 8