RIGISTERED CHARITY NUMBEIL. SC012925
Report ofthe Trttrteu
UDAudlted FIN•n¢lal Statements for the Yur End￿ 31 Decunber 2024
CARLOWAY FREE CHURCH OF SCOTLAND
Qwtcre4J Accountan¢3
26 tThis Srrcct
Stornow&y
lyl¢ of L£wis
HSI 2JF

CARIL)WAY FREE CHURCH OF SCOTLAI¥D
Co*leAts of tbe FlnaTrclal Statements
f•r the Ye•r Ended 31 December 2•24
Report Dfthe Trnrte
I to 3
independent Ex*mi•er's Report
Ref¢ipti ￿Y￿ellts Aec•u*i
Ststement of ￿￿￿¢¢$
to the Fln**cl*l S¢ateThents

CARLOWAY FREE CHURCH OF SCOTLAND
Report of the Trnstees
r•r Ibe Year Ended 31 Detember 2024
The trustees present their report with the fuwicial sthtrn￿Ls of the charity for the y¢aT ended 31 DeCeT[￿er 2024. The
trustees have athpied the proyisiolls of Accounting Rq)Drting by cha￿lies. Ststement of Recommendsj Prnctice
applicable to ¢t￿l(l¢S preparing their accourLts ill accordance with the Financiat Reporting Stsndard applicable in the UK
and Republic of Irelalld IFRS 102) (effective l J￿uary 2019).
OBJECTIVES AND AcrivrriES
Objecdves ADd alms
The princIpl objectives of the Free Churchof Scollgnd 8ndthiseoDgre8alion arethepublic worship ofGod. the spreading
of the Go9￿1 of Jesus Chrt the exereise ofpastoral ￿re And the pmvision of prletieal compa￿10￿ foT those in need,
SlgnificAnt Artlvitlei
The princ1￿L activities of the con8regationarethe coThluci ofpllblic wotsbxpottthe Lord'sDay.midweekpT&yer meaing,
Sabbath Scknol. Districi outr￿ch and Youth Fellowship.
ACHIEVEMENTS AND PERFORMANCE
CbarltAble *etlvltles
2024 was a poriod of Consolid￿1￿ attd enc(Xlltt8L￿￿t for thc coD8rtBAtion. We h&vc been ple&%d to 8c¢ ncw pcople
¢ome along to church attd we have eontitiued to work ￿Warth 8trengtheDin8 C<)niiectiODS with the community.
The con8re8ation has beett ￿eld11Y payiti8 off the £50.OW lokn born)wcd for the renov8tion work undertakcn in 2022.
I'hese payments contmue to be ahead of schedule and there i4 a strong level of support from ttxe congrc8ation to pay off
Ihis debt. It is expected that the 104n will be fully repaid in 2025.
Th¢ ¢on8reRauon continues to en848¢ iti weekly seNi(4 youth worl ￿S￿ra1 care, IluJdraisin8. attd involvement in
V(Jfiu14S LuTnnJuniry ￿lIvities.
'mploymettt &8 a Mitiister iti Trathin8 ¢￿tte ¢nd in A￿8￿81 2024 as b¢ r¢i¢he4 th¢ elld of his training
Pru￿￿1[￿nE. His involvemettt itt the con8rcgation w*8 tt very positiv¢ 18P¢¢t of wn8watiorwl life.
Wc have Also deeply valued partsic￿htP ¢oq)uation with Carloway Chllr¢h of Seotland.
Overall. 2024 has been * p)iitive and encoura8in8 year.
FI￿ANc[AL REVIEW
Revlew of the year
The rk'sults for the ycar and thc closing ba1￿C(S are stated on paBes 5 and 6.
FUTLRE PLANS
Thc compl¢tion of r￿0vation works has allowed the congTe8ation to devote rncrt time and ¢ner8y to reaching out into
the ¢oinmunity. W¢ also hope to streDBthen our provisioD of pastoral care and deepen our involvem¢nl itt the life of thc
¢ommutiity. As p8rt of thi& we l*)p¢ to engag¢ in Jnore fimdraisiog for cbArithble causes conn¢cied to the congregation.
It is hoped that in 2025 w¢ will #Bain etnploy * Minister iti Trnining sffving in the Lx)ttgrtg4tioD. We al￿ aim ￿ fiilly
pay off the lo#n for refvrbishmtht wotk.
Page I

Report ofthe Th￿te¢S
f•r the Ethded 31 D¢¢ember 21n4
STRUCTURE, GOVERNATrCE AND MANAGEM
Govertting document
CarlowayFre¢ Ckurch is a congregation ofth¢ Fttt Churthof swt]andwO￿1nB towardsth¢ cominon aims set out below.
It is a Presbyterian thurch adheriug its worship and docti1t￿ to th¢ posiuon of th¢ Chu￿￿ of Scotland ar the
R¢fonnation. Th¢ Fre¢ Church of Scotland h&s an explanatory doallDellt which gives the historical b8ckgrowid to th¢
doomination comillg into b¢ing in 1843 and IisL8 d(wm¢nts in which is ernb1)d￿d the constitytion of the Cbur¢b. The
d￿U￿ent 15 Available on requNt frorn the F￿¢ Church of s￿land 15 Nortb Bank St., Th¢ Mound. Ed]llbu￿, EHI
2LS.
The Free Church of Scorjand currentty has over l(M) congreBarioos in ScotlaDd, as well Is ODC in London and fow i
NoTth America, and 5i5ter Churches foWld￿ by mission WO￿ in Indi4 Peru and South Africa. The Church also ha5
Theological SemiDary in Edinburgh for the tsainiDg of milli5ta5 and Chri51iwn workers and 5ustsiDS exte1￿]Ve
missionary programrne Telative to the Size of the church. The principal a￿1Vity of the Thurcb is the Con￿£1 of public
worship and associaied matters in the comexi of IIKal congregations.
Datin8 from 1843 but with its rorty in thc R¢fofrnatioD, th¢ FT¢¢ Church of S￿tIl￿d owcs its distinctive title to its
hi3tori¢EI ytrngBl¢ to remain'free, frorn st&ts intcrfucncc in its intcrnal affAirs. It ba5 ¢Iosc Bnd adivc rclati01￿ with many
other Refornied chu￿￿£$ of Jesus CbnBt throughout tb¢ world and stands fwmly in th¢ tr￿lt10Th Méoich occepts the Bible
in its entirety as the Word of God and Ilerives it5 forn)s of t¢acbiDg, Wo￿lp, miDisty and government from it. The main
emph￿IS of OUT v/orship is the p￿&¢hIng of the gospel - the good news of x fwe¢ 80vereign salvAtton thYou8b Jesus
Cl)TiSt alone.
Thc Con￿¢￿￿tiOn is authorisedby the C1n￿¢￿ ts hive a mimi51¢T paid frnm the centrni funds of the Church.
Thc propeny of the Congre￿110￿ 15 held under the churth'3 model trust de<
Thc govcmment of th¢ Free ￿u[Ch of Scot14nd is and th¢ congregation 18 within the Prcthytery of Lewis.
Thc 8oYcmin8 body of th¢ ¢onw8ation is th¢ Kwk Scssion.
Th¢ 8dministr4tion of th¢ fin9￿c¢S and pwop¢rty of th¢ ¢ongr¢8otion is the T¢Sponsibility of th¢ Ducon's Cowt which 18
cl¢¢t¢d by the m¢mb¢rs of th¢ wngr¢B8tion. undu th¢ 8iwision of the Kirk S¢5SiO
Th¢ wngTe8Llion Tnakes gr￿1$ from ils gift income io iThJividua15 UKI ￿rg￿lSatIOnS WI￿¢ aims jre compatible with the
con8r¢gation's objeaiY¢s.
REFEREIYCE AI%D ADMLYISTRATIVE DETAll
R¢%1st¢r￿l Chlrlty
SC012925
Millis*r
{resigned August 2024)
Pd8e 2

CARLOWAY FREE CItURCH OF SCOTLAND
Report ofthe Truste
ror the Year Ended 31 Detember 2024
REFERENCE ADMllYtSTrATIVE DETAIIS
Independent EAami4er
Mmn Judd Gordon Ltd
Chart￿ed A¢￿ullt￿ts
26 L￿15 Street
Stornoway
Isle of Lewis
HSI 2JF
sur•r
ST ATEMETr4T OF TRUSTEES, RESPONSIBILITIES
The trusiees are responsible for prcparing thc Report of th¢ TnL5te¢s aThd the fin￿1￿1 5tatCm¢ZLls in accordanc¢ with
applicablE law and Uniied Kingdom Ac¢ouDt7ng Sta￿[d5 Iunitcd Kwdom Gener￿ Accepted A￿o￿nting PraGtic¢}.
Thc Ir¢W appli￿bI¢ to ¢hariti¢s m Scodand, thc ChEriti¢s and Trustcc Invrntsncnt (Scotland) Act 2005, Clwiti¢s Acwunt
(Scotlundl R¢8ulotions 2006 {as amended) and the Fro￿$10n$ of the charity's ¢onstiLutioffj requires the Iru8t¢u io prepA
rinancial stsiements for each finatt¢i81 y¢¥r which give a tnJ¢ and fair vicw of the state of affairs of the chuity and of the
in¢oming resourccs and applica¢iot) of Tesourtts. includin8 thc incorn¢ and ex￿ilUre. of the charity for that period. In
preparing those fmancial slatem¢nts, the trumeeg kre required to
yeleci suitsble accounting policies And then ipply them ¢on8iStetttty.
ob5awe the methods and winciplcs in the Chan'ty SORTr,.
make judgements and esiimatcs that arc rc&8onabl¢ and pn)d￿L
prepare ihe finanLial ststemcnls on thc going CL)llcuD basis unl¢ss it ij iuappropri•ie to pr¢sume thal the charity will
continu¢ in busin¢33.
Thc trustees are reynsible for ke￿Ing wp¢r a¢¢ouDliAg T¢¢uds whi¢h du¢loJ¢ with r¢4wnable A¢¢Uta¢y At aty titA¢
th¢ fjnancial posirion of the ch4rity to enabl¢ them to tssur¢ that th¢ fllwieial stat¢mcnts comply with th¢ (lJAritl¢8
and Trustee Investment (S¢otl8ndl Act 2005, th¢ Clwiti¢S A¢¢ounts (S¢oilandl R¢gulation5 20￿4 (as Amended) aDd the
provisions of the ch8rity's coA8titu¢ion. They are also re8W￿1b1t for safe8u*rding the assets of the charity and h￿¢¢ for
tskiA8 re4gOrtable steps for the pr¢v¢nts"on dete¢ts"on of fraud and othtx irregulwits"es.
Apprt>Tred h}. Drdcr of th¢ Ixwrd of on 25 Augusi 2025 and signed on its bel￿1[ by..
Pa8e 4

Indep￿de￿ Ex*mltter'$ Report to the Thu¢eu of
Cxrt•w#y Free Cbureb •f Seotland
I report on the accowits forthe year ended 31 Decembtt 2024 set out on pa8es f￿e to Iwelv¢.
Respertlve reBponsibili¢ie8 of ¢ruJtee¥ *nd exAmlD¢r
The C]wit￿S trustees are reswnsible foT the pryration of the &CCOUnLS itt accord8nce the terms ol.the Ch￿ltIeS and
Ttus*¢ Inv¢5tn¢nt (Scotland) Act 2005 and the Charities Aceoullts IS0)ti8lld) RegUl￿lonS 2006 las amended). The
harily's ttust¢¢s ¢onsAder the audit requir¢m¢Dt of R¢gul&tion loll)(a) to (c) of the Accounts Regulauons does not
4pply. It is my responsilyility to ¢xamin¢ the acc{M￿ts &$ r4uira Under Section 44(IXc) of the Act and to state whether
pwts"cular mati¢rs bave come io my attcotiOD.
B*sls of the kndqKndtTrt eKAminer's report
My examination w&% caniedout in a¢¢ordan¢ewith li¢gulatiOll I l ofth¢ Charities Ace(>wits (Scodgnd) RegulAts'ons 2006.
An ¢KunJuation in¢ludes a review of thc ￿coUntIng ￿rds k¢pt by the charity and a comparison of the ￿cOUnts
pr¢$enied wrth those records. It •150 includes eonsidetation of any Un￿SU11 items or disclosures In the accounts. and
$¢ek￿8 explanatKJns from you as t￿￿e¢S concernjng sny slleb mxtters.'Lbe procedures undatsken do not provide all the
ewdence tbat would ￿ requrol in an authL aThl ciffls¢qucndy I do llot ¢XEYew an Audii opinioo on the view Biv¢n by the
a¢￿VntS.
Independent ex2mlner'i ￿￿tement
In wnn¢ction with my cxamination. no matt¢r bas COD￿ to my att¢atiOll.'
(11 which givu m¢ T¢&wble eth￿¢ to bcli¢ve th•k ID any r￿pe¢L th¢ requir¢ments
to ke¢p ￿COUntIng records in 8ccordAnc¢ with Section 44IIMa) of th¢ 2(M)5 A¢t 8nd Res￿8tiOn 4 of the 2006
A¢counts ReBulations' and
to prepare accounts which aLxord with the a¢¢(wntitig recfjrd8 WMI to eomply with Regulation ¥ of the 2006
A¢¢ounts Re8ulations
hav¢ not b¢¢n met. or
(21 ￿ which, in my opinion, alleDIioD sIM)uld be drdwD io Qtdu to rnabk a pvp¢Y understsnditi8 of the accounts to bc
ie
ns
e ci
ered A¢¢iMthtartts in England and w￿¢&
Manll Judd Gordon L
Charte￿d AcCount￿lS
26 Lewi5 Stre¢t
Stornoway
Isle of Lewi$
HSI 2JF
DAte-. 25 August 2025
8e4

CARLOWAY FREE CHURCH OF SCOTLAND
RECEIPTS AIID PAYMF.liTS ACCOUNr
for the Ye•r F￿ded 31 D¢¢ember 2•24
31.12.24
Totsl
31.12.23
Totsl
funds
RECEIPTS
OffeTinB5 and Donations
Gift &id
Grdnts
53,736
12,459
37,413
8,899
91.149
21,358
78.748
6,314
68.028
46J12
114.340
98,812
Other tr*din% aetii?tle4
Books l MagaT.ines i CDS
323
IDvestmeAt locome
Dcposil accouni fftterest
198
198
63
Charltable actlvltlei
Monihly record in¢om¢
305
TotAI Ineomln8 reiourees
68.(128
46,510
114,538
99,503
PAYMENTS
C.harltahle actlvltles
Remii(Ance to Central Offices
Milliste￿s Expenses
Pulpii Supply
CommuniLTrn Expenses
Presb>tery Dues
Sunday School expells¢s
Youth Fellowship cxpeDS¢Y
Outreach expense5
Minister in Training wsl8
urch repaiIs and upgrades
M&n8e repairs
ChuTch hcat & light
Mansc bL*t & light
InsuTancc
ChuTch. other runni￿ ￿&1$
T¢l¢pF￿n¢ & Int¢mrf
Suniby
Council TaA
Accountancy
Loan repairynents
Grants and do￿tionS p￿d out
38.244
2.99D
1,730
38,244
2.990
1,730
16
527
1,044
1,374
5,889
7,536
9,822
68
7,432
3.263
4.022
1,093
38,050
782
332
1,714
1,074
820
527
325
719
1,184
5,889
7.536
1.162
8,157
46,387
ti8
7,432
3,263
4.022
5,054
892
3,810
25
1,029
937
2,299
732
,622
2,251
I,(W)3
48
$40
634
72
1,887
612
1.887
732
21.622
2,075
732
21,622
775
1,3(K>
Total t¢sourccs cxpertded
62,754
Net (expenditure)lintome
5.274
3,828
25 632)
The noks forni part of these fiDan¢ial #atements
Page S

CARLOWAY FREE CHURCH OF SCOTLAI¥D
STATEMENT OF BALANCES
31 Deeember 2124
31.12_24
Total
funds
31.12.23
Tothi
fiJDts
BANK & CASH
Opening ￿5¢r¥¢9
Nct (expcnditurc) l income
Inlcr-fund transfcrs
6.552
5274
3.508
20270
(3,828)
3508
26,822
52,454
(25,632)
TOTAL BANK & CASH
28
26,822
OTHER ASSETS AND LIABiiJfiES
Gift Aid debtor
Loan due to Frtt Church of St4)tland
fIr￿nCIal statements were approved by the Bowd of Tn￿tr¢s and authori8ed for issue on 25 Au8USt 2025 and w¢re
Th¢ notN part of these fllwicial sta*M￿ts
Page 6

CARIA)WAY FREE CHURCH OF SCOTLAND
Notes t• the Fln¥•cA￿ Stst¢m¢nts
f•r the Ye*r 31 December 21ll4
Accouf4TING foLICIES
Bi•iJ of prep•ring the fin4Ad41 rtat¢Jneats
The financial ststh¢nts have been ptepated on a ReceipLS aod Pa￿ll￿￿ts basis. under tb¢ hiswrical ¢ost
onv¢ntiw, and in accordanc¢ with th¢ Finan¢ial R¢poning StandaTd for Sm•ll¢r Enlities {effe¢tive April 20081,
thc ￿arIticS andTnLStc¢ Lllv¢stm¢Dt (Scotjand) AL*2Th)5 and th¢ rcquir¢mcnts of th¢ Stst¢m¢nt ofRecom]nended
PrJrti¢e, Accounting ond R¢Fh)rtinB by Cbaritics.
Thc pr¢5¢ntation currency of the accounts 18 Pound strrlin8 (£
Th¢ Rccounts gre rounded to the neATest £1.
Taxation
The chariry is exerrot from th on its clwithble activitics.
Fund aCCfJuntlThg
Unr¢strlc￿d funds can ￿ used in accordance with the charithble objectives ￿ the di*Yetion of thr trusiffs.
R¢8trict¢d funds Can only bc ￿ forparticu]w r¢stsidd punxw withiti the objects of the Ch￿lty. Rcstri¢tion5
arise wh¢n 5pecifi¢d by the donor (r when fimds ar¢ rnised for particular restrictrd purposes.
DOI'ATIONS AND LEGACIES
31.12.24
31.12.23
Offerin81 and Donations
Gift aid
Granis
91.149
21.358
711.748
6.314
13.750
114340
98,812
Grants rvLeiv￿, inch￿ed in the aknv< are ￿ follo￿.
31.12.24
31.12.23
Frc¢ Church of Scotland
Th¢ F¢rgusoD D¢qu¢st Fw
Th¢ Baird Tn￿¢
1,833
3.500
5,250
GRANTS PAYABLE
31.12.24
31.12.23
IntLY-D¢nrfflinational ObJ￿ts
Th¢ totsl Brants paid to i115tituliow4 durin8 the yur as follow¥'.
31.12.24
31.12.23
Stcadfost Global
Betheth Hospice
Operntion Mobilisation
Hope Church Lei
Safe Familie5
Free Cbutch Youtb CatllP5
Benevolent sjpport io indiv1th￿l3
1,323
828
l(MJ
250
250
800
775
2.075
Page 7
continu¢(L..

CARLOWAY FREE CHURCH OF SCIYTL4ND
Notes to the Financial S¢*teme•ts- c•ntittued
for the Yw Ended 31 Dettmber ZO24
TRUSTEES, REMUNEIL4TION AND BENEFTtS
As noted in the ReF￿ of Tnlltw iti Au8USt 2024,
ploymetht as A Minist¢r in Trairying in the
congregation &s part of bis trallung for Ftee ￿U[ch La￿e LO an end. Costy r¢lating to thi5 W¢￿ £7.536
{2023 . £8.157). with a related 8rant r¢c¢ivoa fmm the Free Churth tsf Scotland of £1.833 (2023- £3,500).
Trusttts, exp•llM8
There were no tyjstoes, expenses p￿d for the yeu ertd￿ 31 Decemb¢r2024 w for the year ellded
31 Decetnber 2023. I￿Jnu8 2022 the cA￿lty received & loan of £50,OOQ frorn Th¢ Frtt Chur¢b Of Scotland in
relation the ThuTch Building Renovation proJecL lThe muimum repayment paiod ig seven yeArs aDd intwcst is
charged at 2Y• above the Bank of Ellglalld Base Rate.
MOVEMENf IN FUThS
Nct
mOV¢JD¢Dt
itt funds
TransfcT5
bctwc
fi￿d3
At
31.12.24
At 1.1.24
Unrmtrleied fun
General fijnd
6.552
5274
(3,508)
8.318
Reitrleted fuodi
abric fund
Charity collectiiyns (PM)
Special PTOjCCts fund
Youth Work
(6.169)
1.724
1,858
1,5(X)
931
,799
16,453
767
75
14.595
TOTAL FUNDS
Nct rnov¢m¢nt in ittduded in the •bove •re as follow5..
Re50UTce5
r¢sources cxp¢nded
Movement
in funds
Ullrestrlrted fun
General fund
68,028
(62,7541
5,274
Reitrlrfed funds
Fabric fvnd
Charity collections (PM)
Special PToj¢cts fimd
Youth Work
15,814
2,499
27.463
734
(21,983)
(775)
(25,605)
(6,1691
1,724
1,858
46
TOTAL FULYDS
114538
LOAN FROM FREE CHURCH OF SCOTLAND
Durirt8 2022 th¢ ctJ3rity receiv￿ ¥ loan of £50.(K)O The Church or sc￿la￿d in relation th¢ Chu
Buildin8 R¢novatioEL project. The maximwm r¢payment Period is s¢v¢n yews and In*re￿ is ¢barged ttt 2/0 ab(w¢
the Bank of EaglanJ Base R4t¢.
PaB¢ 8