Scottish Charity No.SC038157 South Harris Free Church Trustees, Report and Financial Statements For the Year Ended 31 December 2024
South Harris Free Church Contents of the Financial Ststementsfor iheyear ended 31 December 2024 Page Church Infornlation Rcport of th¢ Trnst¢es Report of the Ind¢p¢nd¢ni ExamiJKT Receipts and Payments Account Statem¢nt of Balances Notes to the Financial Statements
South Harris Free Church Chureh Inforntioll Trustees A list of aCe Tnths during 2024 is provided in the Trustees. Report on Page 2. Adijws Leverburgh Isle of Haffig HS5 3TS BakerS Bank of Scotland Stornoway Branch PO Box l 000 BX2 ILB Solicitora Blackadd¢rs LLP l O Euolid CK5G¢nt Dundee DDI IAG Inde ndent EumiDers Page I
South Harris Free Church Report of lh¢ Trust¢¢s Th¢ Tn]stees are pleased to present their rep(Kt togetkn with the financial statements of the church for the year end 31 De¢¢mber 2024. Status of Charity and Governing Document South Harris Free Church of Scotland is ¢stablished by Constitution. It is a registered Scottish Chartty (No. SC038157). Aims *nd Affiliydtion South Harri5 Free Church of Scotland is a cOnegath)n of the Free Church of Scotland working towards the c()mmon aim8 .qet out below. It is a Presb>terian church adhering in ILS worship and d<)ctrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland has an explanatory docum¢ntwhi¢h explains the origtns of the Church and which gives thehistorical background tothe Church eoming into Ing in 1843 and lists documents in which is embodied the ¢onstitLrtion of the Church. The document is available on rquest from the Free Church of S¢otland. 15 North Bank St.. The Mound. Edinburgh, EHI 2LS. The p¢ Church of Scotland cumdy has over 100 congregations in Scotland, as well &s one in London and four in North Americ4 and sister ChuTches found by mission work in Indiffj P¢ru and South Africa. The Church also has a sernin in Edinburgb for the training of ministers and other CI13t1an WOTkeTs and SU5tatns an ¢xtcnsiv¢ missionary programrne rekntiye to the size of the church. Thc principal activity of the Church is thc conduct of publiG worship and soCiated martCF5 in the Gontcxt of local ¢ongr¢8ation5. Dating from 1843 but with its roots in the R¢formation. the Free Church of Scotland owes its distinctive title to its historic&1 struggle to remain 'free' from state interference in its intemal affairs. 11 has clos¢ and active relations with many otheT Retormed churches ot Jesus Lhrist throughoutthe w'orld and stands timily in the tradition which aepts th¢ Bible in its entirety a5 the Word of God and, therefo, deriv¢s its forns of teachin& worship, rninisty and government from IL The main emph&sis of ourworship isthe preaching of the gospel - the good news of a free and sovereign salvation through J¢sus Christ alon¢. The congregation is authorised by the Church to have a minister paid from central funds of the Church. The church building the minister's m8nse are the property of the congregation and are held under the Chur¢h's model trust deed. Trust and OITlce Bre The Gongregation is governed and adTninisier¢d by ¥leL'l¥d uifiL¥ IKarers (all volunlttrs) and its. Ininis (or duting the vacancy the Interim MIM1erator). The Kirk Session, being the minister and elected elders. has rewnsibility forspirimal oversiBhL while the Finance Committee. composed ofKiik Session members plus elected members ofthe ComAniiTee, oversees financial and property matters. Under Charity Law, the Finance Committee are deemed to be the ttvstees of the congregatiDn as those with responsibility for day to day management and control. Thi5 is distinct from the roE¢ of prop¢rty (conggatiOna1) trustees who are responsible only for holdmg propBty in tlust. The membeTS of the Finance Committ¢e {th¢ T[ste¢S) who S¢TYed duTing th¢ Y w¢rc as follows.'- Page 2
South Harris Free Church Report of the Trustees Appointment ofcharity Trustee The Kirk Session exercises ils discretion in determining the most appropriate method of electing new Trustees (Elders). Any election process must involve the communi&qnt membership of the congregation. There is no fix¢d lenn for Twsts¢ship. Prior to their appointmen¢ new Trustees would have setved the Church for rne time in various roles and would be familiar with the Church's value& its aims and objectives as well as tts daY-ldaY OPetIOns. As part of their induction prograrnme. new Ttwstees are required to understsnd their statutory Tesponsibilities as well as the responsibilities of their oifice within the congregation as elder. Activities Y4od Aehievtments Durin8 the year. the congregation met regularly for public worship and cTled out various activities in pursuit of the above ststed aims. The congregation continued its commitment to support the National Free Church of Scotland botb spiritually and financially. Significant highlights, events and d¢v¢lopm¢nts of in the year includ¢ the followin- In relation to congregation¥41 activitiej: Chllr¢h Refurt)ishmeni- this year we undertook a fairly substantial refurbishmeDi of the main Church buildtng with the slate roof bBing replaccd a5 WCII as a full intcrnal n0variOn. (hurch c&fé-'Café 34. ran throughout th¢ y¢&r. This h&$ h¢lp¢d th¢ congation to connect t(p the lo¢ commuoity and provided a warni space tor pe1¢ in the community to meel up. especially in wintrT ts"m¢. The Cafe has been greatly supported over the CtrUTse of theyear by the Community, and thonks lo a very genOS voluntrer pool we have E¢en able to keep the ¢afÉ opeD all year. As well as the Café helping with congregational finance5, the Cafe incom¢ has a]50 brKn uscd to mak¢ donations to oth¢r ¢hari¢i¢5 this y¢aT such as Crossrols. Leverburgh Care Home and HaTTiS Wheels. Cafe income a150 pays f(Y snacks etc for thr Parriit To(kll¢r gn)up. Parent and Toddler group- 'Little Lambs,, ran throllghout rh¢ year it h&s been go(wJ to se¢ n¢w babies being born iT] the c(Anmunity, as well as other familias moving into the area. Sunday S¢hool-"lthe Sunday S¢h(KJl ¢oniinueg to med and the children have been going througb the'Go Teath. mat¢rial. The Ministr has gUlar aesS to the Sthool io con(knct aSsembli¢s and ¢nd of y¢ar s¢rYic¢s. Thc MiDistcr and Eld¢rn w¢r¢ abl¢ to visit the loul Hom¢ w¢¢kly to wnduct Wotship s¢rvi¢¢5 for resithnls and staff. The Youth Fellowship for Seeondry aged children rD the Cornmuniry has Continued to be run and child from all denomiDatKms have been coming along to enjov some fd and fellowship and to hear from Yarious speakers from OUT own lo¢Ity and also from furtber afield. VariOS diseussion type bible sthdies were to Itelp believers to grow in their faith. In relation to eongregxtional funding: This y¢ar s¢en an increase in the tot21 amount of donations for th¢ year Although the Gtn¢ral Fd shows a d¢ficit of £7,415" if we take into ¢onsiderntion the 40Vo of Café 34 procee(Ls that were transfened to restricted fijnds for Yefi]rbishment ¢osis and the of 2 months Café td(ings due to the ¢losurt during refurbishments" it is enCOraAn to see that we would otherwise haye had ¢ a small sury)lus Reserves ResuifsJor iheyear Due to ihc Lhurch T¢furbi5htn¢nt and d¢p(lt foT 501ar panels & the end of 2024 we have a deficit of £27,7. Th¢ total amount of funds li¢ld at 31 D¢cctnbcr'24 is £47.110. Unrestricted funds amounting to £32,588 in th¢ G¢ncral Fw¥l £14,522 fft tlke Property/Fabri¢ Futsj. The ttwsts¢s ar¢ satisfied with th¢ l¢v¢l of re8erYes ret&ined by the charity. ()n behalf of the Tru$iee8
South Harris Free Church Report of th¢ Independent EMInerS to the TruSttIor theyear ended31 December 2023 I report on the accounts of the ¢hutch for th¢ year ¢nded 31 DMnbtr 2023 which are out on pages 5 to7. ResptIVe resp)nsibilitie8 of trusteu aDd eIaminer The ¢lwity's trust 8re respmsible for the prepn of the accounts in 8ccLYdance with the teThs of the Charities and Tn]stee Investrnent (Scotland) Act 2(K)5 aTMI the Charities Accounts (Seotland) Regulalions 2006. The charity trustees eonsxler that the audit requirement of Regulation l(Kl) (d) of the Accounts Re8ulatlOn9 does Dot 4pplv. It is my responsibility. to ¢xgmine the 0nIS ** required under tion 44(1) (¢) of th¢ Act and to state whether particular matters have L7)me to my att¢ntion. Bx¥i¥ vfiud¢pcndtnt eXaADer.3 statement My exarnination is cwried out in a¢dance with Kegulation I l of the Chariiies Accounts (Scoiland) Regulations 2(M)6. An examination includes a review of the acLY)uniing records kept by the charity and a comparison of the accounts presented with those reoyds. It algo includes eonsideration of any unusual iterns or dis¢losures in theaccounts, and seeks explanations from th¢ trust¢¢S CQD¢¢rning 5u¢h matters. 'Ihe procedur¢s undertaken do not provid¢ all the evldence that would be r4uired in an audiL and consequently I do not express an audit opinion on the view given by the accounts. Independent F.xaminerg' 8t#tement In th¢ course of my examinatiott. llo matter ¢ome to my atterfion . which 8jVQs me re&sonabl cause to believe that ID gny matsrial Yespec th¢ wuirements: k¢¢p a¢¥wiitiii8 reLI)rds in aordan[C with Section 44(1) (a) of the 2005 Act and R¢8ulation 4 of the 2006 Accounls Regul]un4 and to preFQft a¢cwnts which a(wrd with thc ac£ounting reconts and rmplY with Regulation 9 of the 2006 Acnts Re8u110nS hav¢ not been m¢ Ir 2. to which, in my Opinio at*ntion should be thawn in order to enable a proper understanding of the accounts to be rwkd. Pag¢ 4
South Harris Free Church Receipts and Payments Accounts For the year ended 31 Ik¢ember 2024 Unrtttritted Funds GeDer81 Fabrie Restrictrd Fund Fundg Tot•1 2024 Total 2023 Iyot Receipts Freewill Envelope5 Gift Aid Giving Env¢lope8 Door Collectton MagaziD¢S Direct BaDkiD8 Givitig Refunds Communion Expenses Collecti Donations Investtnent incortie Café 34 income Recovered on Gift Aid GiviDg Grants & Donations 3,547 7.698 2201 505 1,615 052 9J13 2301 190 23,195 2,777 9,409 2,475 109 20,670 858 349 2,658 2.025 15,946 7,435 150 21.135 433 1.420 57 7,818 &747 15 1355 1,435 2,412 13J30 &747 50.205 5.512 50205 Totsl Re¢¢lpts 5&717 115J13 64,861 Payrn¢nts P&ymefttslor CharlMble4T¢llvl Utility- breakdowTr (note 10) Ststionery/Postsg&lOffi¢¢ Pulpit Supply and CoTnmwiion Expelws Magu.ineslBIbl el¢ Ministers expense$- mileage Fir¢ Safety R¢mittynces to Central fund5 Presentation4Gi118 C&fé 34- outgoing$ Investment outgoing io CeDtrnl Fun(ts Gift Aid Admin F¢¢ chUh & Mans¢ Insurance Missionsn)onations Repairs & Rene18 Sundry Expens¢s Western Isles Ikvy Church Roof Refillb Church Solar Panel$ Grant. HVS & WFM 13.066 654 930 13,066 654 930 154 654 11.776 354 1.047 353 654 74 36.250 250 2.(K15 57 142 250 2.819 33 57 142 1115 250 350 976 2.115 1,907 400 500 501 702 250 350 593 708 383 18J76 50240 8.805 6&616 Totsl Payments 20*14 61AHS 142J80 57.293 Surplus for tb¢ yeAr Transfers (7AIS) (14J24) (SJ28) (27,06n 7,568 Net Movement In tsnds 8fter transfers Total funds broughi forward 17A15) 40.W3 (5J28) 5J28 (27.0671 74177 28.846 66.609 Totsl fund$ ¢8rrled forward 14J22 47,110 74.177 Kepreseted by: Unrestrlcledfunds General Fund Dalgh&ted Funds Property Fund Restrleled Funds Church Roof Repair Fund 40,1KJ3 14J22 14522 28,846 5,328 74,177 32a88 14522 Page 5
South Harris Free Church Statement of Balances As st31 Deeember 2024 2024 21)23 Investments h¢ld al Ct (Dot¢ 3) 601 Bank& Cash in Opcnins iM]Dncc Surplusl(D¢fi¢it) for th¢ y¢4r Closing b#lantts 74177 7,067 66.609 7,568 74.177 47,110 Thnds heldtts the Cmlral Offica 7) Suslentalion endoMpnments- 407#*1ts.. Market va]u6 2J42 2,C$53 Total of monetry Asjets held Reserves Unr&rict fid$ [k$ial¢d funds Restiicled funds 32,588 J4,522 40,(K)3 28,846 5,328 47.110 74.177 ststemeTtt of Assets held for Charitable purpo$e5 Values glvenfor Chur¢h,HulWan5e,FtsYure a Fthxs &r# on Ihé IAsMron¢e eovv l•l&ls Church, Mans¢ & Ilall Fixtures & FittiDgs sUtOtal 2,131,993 57,1184 2,189,077 2,055,924 55.443 2,111,367 OutstaRding loatL5 Total 2,189,077 2,Ilt,367 Stalcmtnt of liabilitks at 31 De¢eThJber 2024 Invol$ du¢ for p4yment Approved by the TnteeS May 2025 and si8ned on their Fnhalf by the undemoted..
South Harris Free Church otes to the Financial Statementsfvr theyear ended31 December 2024 l. A¢¢ounting Polieie8 Accounling Convenlion The financial statements have been pr8pAred under the historical cost ¢onventioty and in accordance with the Charities Accounts (Scotland) R¢gulations 2006. Basu offinqnciol statements Th¢ fmancial st8t¢ments hav¢ been pr¢paTed on a rcttipts and payments basis. Inv¢slmettts As the Acei)unts are prepared on a receipts and pyments basis the inveslments aTe included at cost. Market Value of the investments is disclosed within the notes to the aceounts. ixed Assets A ststement of the assets held is shown in the notes to the cOUrtts. No d¢pteciation b¢en applied as depreciation is a non-cash item and th¢fffort should not be included in thc rettitrts and paymcnts aLYount. Receipts and Payments Account For th¢ purpos¢ of the R¢¢¢ipts and PayJD¢nts Ut a5 show) p88¢ 5, funds ar¢ d¢f¢d as follows: Unrestrlcted funds comprise 8rants and other irKome received for the objects of the church without further specified purwjse and are available as gcncral fill. De8lgnatsd funds represent unrestrictcd funds which have been carnwked by thc Trustees for particular purposes. Restricted funds comprise income which has iwi Yeccivcd for the objects of the church and specified for a restricted puryM)se within these objects by the donor. Page 7
South Harris Free Church Notes to the Receipts and Payments Accounts For the ye8r ended 31 December 2024 Inwtstments 2•23 Th¢ congv¢gAti( holth Invuln (o)¥¢) 601 601 Market y¢ orth¢ Invesrnts as * 31 D¢¢¢n)bw 57 24 56 2¥2 Jo
South Harris Free Church Notes to the Receipts and Payments Accounts For the year eBded 31 December 2024 5 Unrestrleted fuDds Balance at 31.12.24 01.01.24 50ur(%s expentsj Transfers Gell¢rai Fund 40.3 53246 {(rfJ.661) 31588 FabriG Fund 6.550 (20.874) 14,522 Totsj desi¢d funds 6.550 (20.874) 14.$22 08.849 59.V (81 J35) 47,110 Ey¥lapwdoR offvndf The G¢neral encompwu all incorne and rtlating tsy the foots acaivities of the T1 Designatsd FabTiC rtyres the mon¢y set lde by the de(S, court and doTbations Teceived for the fabric of the builth"n& BalarK¢ at Incoming R¢y)wr¢s 01.0124 Balan¢¢ at 31.01.24 Chw¢h Roof. Grant & tk)nioAs Solar Panel Instatlatffton Café 34- Grant & Donalions Money from FabTiC Fund Reserves 5J28 48.436 5,281 {68.616) (8,805) (2,(MK)) (14,852) (3J24) 18J76 18J76 Totsl restricted funds 5J28 74.093 9,421) 7 407 wilts #tt h¢ld cthrtrnlty for ALSIULt en&JwJtK. lThe irMJxlle of £56.98 is add to c£ntro1 fimds £2.000.00 ~ mon¢y in and out. Gram r¢¢¢ived. £1500 froD) HVS. £5¢KI from WFM. for Café 34 use (llot includ as incom¢) £5,281.03 The Saviftg. Grant rK¢ived. pwety for use of SolarPanel InStall10n {not included as inci)m¢) 21ll4 746 9JM9 # IJSS ID Uttlity Bills B¥t&kdM.' BT 624 723 7.078 1.614 1.702 Council T Church trch TV Li(*n 1.785 182 159 1711 159
2024- Eltdrte- £1,164 dlle- mot ref#Mdtd ttntll 21125
- 2023- Cbwr¢b l¢ch- £6151 ¢OV¢T¢d by gr•mt- Wot i•chd¢d fyr¢ I I Charifabl¢ Do1110n$ From Café 34 FWMIS: 150 150 150 Hawris Wheels