Scottish Charity No.SC038139
South Uist Free Church of Scotland
Trustees, Report and Financial Statements
For the year ended 31 December 2025
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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
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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 Con￿egatIon 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
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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 T￿SteeSh1p. 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 chU￿h 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 ¢On￿ogatIon ig grotcful for thc udYi¥¢ Iiviii 14iil M. OidEMitJ, Pi¥bbyl¥iy Ti￿SU1¥1',
following the Presbytery Oversight Visit.
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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
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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 reasO￿ble 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
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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.
T￿al Re£¢lpts
Paynwnts
Poyiniiitsfor ¢harfthbl¢ ￿￿V￿rtiS
Remlitance io Cenir&l funds
Council lu￿B￿lIdIng 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$fers
1,822
2J32
165
606
29,9110
606
33068
8,694
576
33.897
3,768
200
8.494
1,498
Net movement In fund8 after trAngfers
&494
16J27
25,1121
8.694
1,498
15.399
Total fuods brought forward
Totol fullds carrled forw&rd
J70
570
25,591
16.897
Represented by..
Unreslncied F￿￿4$
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.
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South Uist Free Church of Scotland
Statement of Balances
As #t 31 December 2025
21>25
2024
Openin8 Surpkn5 CIu*m8 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 ch*rftable purp)Jes
Church mynsc
21JJ.IXK)
(￿lS1andIng loons
{4.41M))
8t#tsment ofwets At 31 Detemb•r *ns
Gift Ald due
1,130
S14ttn*nt 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 fin￿rIal 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 p￿rpole 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 chu￿b 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. Tran￿rtIOnS wlih Tft￿te
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 restric*d 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