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 Inforn￿tioll
Trustees
A list of aC￿e Tnths during 2024 is provided in the Trustees. Report on Page 2.
Adijws
Leverburgh
Isle of Haffig
HS5 3TS
Ba￿kerS
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 cOn￿egath)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 CI￿13t1an 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 a￿epts 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 B￿re
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 (cong￿gatiOna1) 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-l￿daY OPe￿tIOns. 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 c￿Tled 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¢ con￿gation to connect t(p the lo¢
commuoity and provided a warni space tor pe￿1¢ 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
gen￿O￿S 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 Crossro￿ls. 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 a￿esS 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 f￿d and fellowship and to hear from
Yarious speakers from OUT own lo¢￿Ity and also from furtber afield.
VariO￿S 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 F￿d 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 enCO￿ra￿An￿ 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 E￿MInerS to the TruStt￿Ior 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.
Resp￿tIVe resp)nsibilitie8 of trusteu aDd eIaminer
The ¢lwity's trust￿￿ 8re respmsible for the prep￿￿n 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 ￿0￿nIS ** 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 eXa￿ADer.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 a￿ordan[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 r￿mplY with Regulation 9 of the
2006 Ac￿￿nts Re8u1￿10nS
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¢¢
chU￿h & Mans¢ Insurance
Missionsn)onations
Repairs & Rene￿18
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
Keprese￿ted 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 C￿t (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$53
Total of monetry Asjets held
Reserves
Unr&rict￿ fi￿d$
[k$i￿al¢d funds
Restiicled funds
32,588
J4,522
40,(K)3
28,846
5,328
47.110
74.177
ststemeTtt of Assets held for Charitable purpo$e5
Values glvenfor Chur¢h,HulWan5e,FtsYure a Fthxs &r# on Ihé IAsMron¢e eovv l•l&ls
Church, Mans¢ & Ilall
Fixtures & FittiDgs
sU￿tOtal
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 Tn￿teeS 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 ￿U￿t 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.$22
08.849
59.V
(81 J35)
47,110
Ey¥lapwdoR offvndf
The G¢neral encompwu all incorne and rtlating tsy the foots acaivities of the
T1￿ Designatsd FabTiC rtyres￿ the mon¢y set ￿lde by the de￿(￿S, court and doTbations Teceived for
the fabric of the builth"n&
BalarK¢ at Incoming R¢y)wr¢s
01.0124
Balan¢¢ at
31.01.24
Chw¢h Roof. Grant & tk)n*ioAs
Solar Panel Instatlatffton
Café 34- Grant & Donalions
Money from FabTiC Fund Reserves
5J28
48.436
5,281
{68.616)
(8,805)
(2,(MK))
(14,852)
(3J24)
18J76
18J76
Totsl restricted funds
5J28
74.093
9,421)
7 407 wilts #tt h¢ld cthrtrnlty for ALSIULt￿ en&JwJ￿tK￿. lThe irMJxlle of £56.98 is add￿ to c£ntro1
fimds
£2.000.00 ~ mon¢y in and out. Gram r¢¢¢ived. £1500 froD) HVS. £5¢KI from WFM. for Café 34 use
(llot includ￿ as incom¢)
£5,281.03 The Saviftg. Grant rK¢ived. pwety for use of SolarPanel InStall￿10n
{not included as inci)m¢)
21ll4
746
9JM9 #
IJSS
ID Uttlity Bills B¥t&kdM.' BT
624
723
7.078
1.614
1.702
Council T
Church trch
TV Li(*n
1.785
182
159
1711
159
# 2024- Eltdrte- £1,164 dlle- mot ref#Mdtd ttntll 21125
* 2023- Cbwr¢b l¢ch- £6151 ¢OV¢T¢d by gr•mt- Wot i•chd¢d fyr¢
I I Charifabl¢ Do1￿110n$ From Café 34 FWMIS:
150
150
150
Hawris Wheels