Scottish Charity IVo.SC038158 North Tolsta Free Church of Scotland Trustees, Report and Receipts and Payments Account For the Year Ended 31 December 2024
North Tolsta Free Church of Scotland Contents of the Financial Ststements for the year ended31 December 2024 Page Church Information Report of the Trustees Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the Accounts 8-11
North Tolsta Free Church of Scotland Church Inforniation Trustees A list of acbve Trustees during 2024 is provided in the Trustees. Report on Page 3. Add5$ North To1sts Free Churth North Tolsts Isle of Lewis H52 ONH Bankers Royal Bank PLC 17 North Beach Street Stornoway 151e of Lewi5 HSI 2XH Solicitors Simpson & Marwick WS Abany House 58 Albany Street Edinburgh EHI 3QR Independent Examiner CIB Seriices 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS
North Tolsta Free Church of Scotland Report of the Trustees The Trustees are pleased to present their together with the financial ststements of the church for the year ended 31 December 2024. Status of Charity and Governing Document North Tolsts Free Church of Scotland is established by Q)nstitution. It is a registered Scottish Charity (No. SC038158). Alms and Affiliation North Tolsts Free Church of Scotland is a congregation of the Fr& Church of Scotland working towards the common aims Set out below. It is a Presbyterian church adhering in its worship and dortrine to the position of the Church of Scotland at the Refomiation. The Free Church of Scotland has an explanatory document which explains the origins of the Church and which gives the historical background to the church coming into being in 1843 and lists documents in which is embodied the constitution of the Church. The document is available on request from the Free Church of Scotland, 15 North Bank St, The Mound, Edinburgh, EHI 2LS The Free Church of Scotland currently has over 100 congregations in Scotland, as well as hvo in London and three in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church also has a full tlme degree awarding college in the heart of Edinburgh for the training of ministers and other Christian workers and sustsins an extensive Missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worship and a55cKiated matters in the context of IcKal congregations. Dating from 1843 but with its roots in the Refomiation, it owes its distinctive title to its historical struggle to remain 'free' from state Interferen in its irsternal affairs. It has close and active relations with many other Reformed churche5 of Jesus Christ throughout the world and stands firmly in the tradition which accepts the Bible in Its entirety as the Word of God and, therefore, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the 9OSFel the gwd news of a free and sovereign salvation through Jesus Christ alone. The congregation is within the Western Isles Presbytery and is authorised by the Church to have a minister paid from central funds of the Church. The Church building and the Minister's manse are the property of the congregation and are held in trust by locally elted congregational trustees under the Church's M¢)Jel Trust Deed. Trustees and Office Bearers The congregation is governed and administered by elected Offi bearers (all volunteers) and its mlnister. The Kirk Session, being the minister and elected elders, has responsibilty for spiritual oversight, while the Deacon5' Court, composed of Kirk Session members plus elected deacons, oversees financial and property matters. The Trustees meet monthly or more frequently if needed and are reswn5ible for the annual preparation of a Church Strategy Setting out the policy and direction of the Church in any one year. Under Charty Law, the Deacons, Court are deemed to be the trustees of the congregation as those with responsibility for day to day management and control. The Trustees are also ponSIble for Klentifying the major risks faced by the Churth and for determining appropriate courses of artion to mitigate these risks.
North Tolsta Free Church of Scotland Report of the TNstees Trustees and Office Bear5 (contd) The members of Deacon5' Court (the Trustees) who served during the year were as follows:_ Deacon< Court Elder5 Deacons Minisrer Congregational Trustees For holding pro rty - The members of the Deacons, Court as listed above. Appointment of Charity Trustees The Kirk Se55ion exercises its discretion in determining the most appropriate method of electing new Trust5 (Elder5 and Deacon5). Any election pr(Ke55 must involve the communicant ttbernbership of the congregation. There is no fixed term for TruSthIp. Prr to their appintment, new Trusiee5 would have seNed the Church for some time in variou5 rdes and would be familiar with the Church's values, its a5ms and objective5 as well as its day-to-day operatK)ns. As part of thelr induttion programme, new Trustees are required to understand their statutory reswnslbillties as well as the reSpKstIb1lIty.es of thelr office within the congregatlDn as elder or deacon. Actlvlties and Achievements The worship and Servi of the living G£ remains the Church's greatest priority. Its principal artivities are public worshipi the spiritual developmertt of communicant memters, and a mission to reach out to unbelievers wfch the good news of a free and sovereign salvation through Jesu5 Christ alone. The princiD31 funding sourTr for the Church is through Trustee, communicant mernr and adherent donations. The Trustees are sincerely grateful and thankful to everyone wth a mind and the means to contribute to these funds. The Church has a &Jnday khool which cornprses cL8sses for children from prech¢)l to lower secondary stkjol. The Svnday Sch1 had 14 stu(*nts at the end of 2024110 in 2023) and 4 Sunday Schxjl Teachers. At the end of 2024, the communicant membership of the congregation st¢)oJ at 34 (2023 -32). Two new members were admitted to the coryregation during 2024 by profession of faith. In additKJn, the corYJregation had approximately 65 adult adherents in 2D24 who continued to support the congregation {2023 - 62) who ccffltinued to support the Congregation. Strategy The Kirk Session meets regularly to review and update the church Strategy. In 2024 new fire doors were instslled in the Church. Plans were tnade for Lhe installatlon of a new tfall to the Church from the carpark in 2025 together with various outreach initiatives includlng the potential for a missionary visit.
North Tolsta Fr Church of Scotland Report of the Trustees Reserves Result5 ftirthe year The leipts and yMents acccunt for Ihe ye%if is Set out In pages 6 to Ll. At the end of 2024 the General FuThJ shows a deftclf of £10,165 (2023- dertt £444) and Restricted Funds a surplu5 of £6,166 (2023 - surplus £12,281). Thls has resulted in an overall deficit for the year of £3,999 (2023 sUrU5 £11,837). The General Fund balance as at 31 Detrrnr 2024 was £19,644 (2023 £29,809). As at the 31 December 2024 the churth held restricted funds amounting to £47,536 {2023 £41,370). Totsl reserves amounted to £67,18012023 - £71,179). Tl* Church sustsined enough income in 2024 to meet Its expenses and requislte payments due to the Free Church of Scotland, Edinburgh ty the of the financial year. The trustees are satisfied with the level of reserves retained by the charity. Risk Management Trustees assess the major risks to which the charity is exposed on an ongoing basis and these are recorded in their minutes of rneetings as well as measures to mitlgate those that are identified. Designated Officers oversee the correct operation of our Child Protection Policy and such matters as Health and Safety, and food handling a1 hygiene. First Aid boxe5 and accident report books are maintained in our publi buildings. The Trustees are sincerely grateful to the valuable contribution made by all Church Members and adherents who voluntsrily fsve of their time and who are integral to the funrtionlng of the Church. 'So shallmy wordlr thotg(E5 Out fronj my mouth.. It5hallnot return to me empty, butitshallaccompli5h that which Jpufj5e, andslpallsucceedlrf.. (ESV - Isalah 55'.111 On behalf of the frustees Trustee Dated..
North Tolsta Free Church of Scotland Report of the Independent Examiner to the Trustees for the year ended31 2024 I rerhxt on the accounts of church for the year ded 31 December 2024 which are sel out on pages 6toll. Respectlve responslbllltles of trustees and examiner The charity's twstee5 are responsiL4e lor the preparation of the Jccounts in accDrdance with the terns of thc Chariti£s and Trustee Investment {Scotland) Act 2005 and the Charitie5 Accounts (Scotland) Regulations 2006. The charity trtjstccs consder that tho audit qUirement of Regulation 1011) Id) of the Accotjnts RegulatK)ns doès not apFly. It is my responsbility to examinc tho accounts as rcquired under sertion 4411) (c) of thè Ad and to state whether partiCLAar matters have come to my attenbon. Basis of independent examiner's rtatement My examinats"cv) is carried out in ac0)ran with Regulatr'on 11 of the Charities ounts (Scolland) Regulations 2006. An examinatk)n includes a review of the accounting records kept by the charty and a coMparin of the acctwnts presented with those record5. It also indudes consideration of any unusual items or di105Ure5 in the accounts, and sks explanations from the trustees conMIng such matter5. The [edL1res undertaken do not provide all the ewdwce that would Le required in an audiL and consequently I do not express an audit opin¥Jn on the view given by aCCOLsnts. Independent Ex4mineT5' Statement In the course of rny examinatron, no matter has come to my attention l. which gives ry rea9)nable cause to believé that any materi31 respect the requirements: to keep aCcontIng rtrords in accordance with Section 44111 {a) of the 2005 Act and RegulatK)n 4 of the 2006 AccDunts R8Julations. and to repare accounts which accord with the atntIng re(Drds and ccmply with Regulats"on 9 of the 2006 Accounts Regulations have Thjt been met, 2. to whth, in my opinion, attents.on should be drawn in order lo enable a proper urKleraThJing of the accounts to reac.hed. Name,, Address: CIB Serwce5 63 Kenneth Street Slornoway Isle of Lewis HSI 2DS Dète
North Tolsta Free Church of Scotland Receipts and Payments Account Year ended 31 December 2024 Unrestrirted Funds General Designated Restricted Fund Fund Funds 2024 2024 2024 Total 2024 Total 2023 Note Voluntsry Income Incorne from Charitsble ALtivitE5 Bank & Dep051t Intere 51.270 13,350 15 64,620 15 88,643 402 51,270 13,365 64,635 89,045 Total Recei Charitable activities Governance costs 60,561 8,009 68,570 76,888 320 ments Net Receiptsl{Payments) before transfers (9,355) 5,356 (3,999) 11,837 Transfers 1810) 810 Surplusl(Deficit) for year (10,165) 6,166 (3,999) 11,837
North Tolsts Free Church of Scotland Statement of Balances At 31 December 2024 Unr¢#ricted General Deslgnated Restrirted Fund Fund Funds 2024 2024 2024 Total 2024 Total 2023 De Bank & deposit balan brought fonvard Balan 29,809 41,370 71,179 59,342 Movement in year: Surplusl(Deficitl for the year (10,165) 6,166 (3,999) 11,837 Baak & deposlt balances arrbed fomar rmati Fixed Assets Heritable Property Fixtures and Equipment 150,000 150,000 150,000 150 150 000 00 Current assets Gift Aid Receivable Cothcil Tax Refvjnd Due (Esbmate) 7,488 7,488 6,5 11.988 Liabilities The AcEounts detalled oll ge5 6 to 11 vEre approved by the Twstee5 and signed on their beha ty the undemoted. Truste Trustee Ctyte.. Date..
North Tolsta Free Church of Scotland Notes to the Accounts Year ended 31 December 2024 l. AccountSng Poliae5 rinarKial #atements have been [yep8 under the hlstorical cost convention, and under the guidelines latd down in the Staternent of RecarnTrJed Practre. Acjnts"ng and Rerxjrbng ty Charits (revised 2[6) The finanoal siatements have been prepared w a receipts and payments bas coNJregatsM owns thurch a1 Martse bwldings at N¢)rth Tolsta. Tr b'ye d$ are 1 In twms of the model trust (teed of the Free Church of Scoty3nd. While they remaln Congregation's prorerbe5, the permls5M of the General A55embly is qUired before they can be disposed of. Manse has been informally valued by Court merniE, on the of gmilar PfOkrty, at £150,CKIO and is shown at this amount in the note to the Ststement of Balances. The Church has not been Val in wew of the limit& fflarket availaue and is not ited in the note to Statement of galares. Manse ar Churth a irwred for É1,350,66L on a rnstatement bags. The Wtoes a index linked A11 vduntary irKoNE bank interest is axounbj for ¥¥hen reVed. Statementofbalances For the Wr[e of the Statement of Balance5 as shown on page 8, funts are defIj as follow5.' Unresirf¢ted funds comprise grants and other income receweo for rhe objecis of the thurch wlthwt further specified purpose and are available as general funds Designated funds represent unrethcted fun(ts which have tten earmat•l by the Trustees for patcular Restricted fund5 compri* income wluch ha5 be received for the obieLts of the churth aT¥J $ffied for restritted purp)se thIn these obletts by trÉ donor 2. Trnstee Remuneration and Related Party Transartlons Dunng the year l Trust& was reimbursed for eXnge5 Incurred totalliw £3.243. No trustee or a person related to a trustee had any persal Inrerest In any contract u transaction entered Into by the charty during the year
North Tolsta Free Church of Scotland Notes to the Accounts Year erded 31 DMr 2024 3. Movements In Funds Atljan 2024 At31D 2024 Repts Payments Tran5fer5 Unre51ricted fvnd$ General Fund 29,809 51,270 60,625 18101 19,644 60625 19 644 810 The General Fund encompasses all income and expenditure relatiThJ to the wmary focu5 aLtib"es of ihe tharity, other than those for ¥thith fundng is rethcted. Re5tr1tted funds Fabrtc Fund Youth Fund Magazines and Books CD Ministry Special Collecborts Fund 41,370 13,250 loo 15 47,536 577 348 477 333 810 Tot1 fund$ Fabric Fund.. Rewents funts reNed and exper1 spe(ificalty rdabng to repairs and rww&s to the Churd),Hall ar Manse Youth Fund: Reprets funds received and expended 5kEcifically relatiny to Youth Work. Mag•zJnes Books.. Represents 1Th)n received and pa for Church magazlres and tKoks. CD Ministry: Rewe5ents MleS r1Ve and paid relati to CD Mintstry. Speclal Collectlons Fund.. Represents specffic cdlettron5 ma(le for variou5 organisatior6 and defraying CommUrn expenses.
North Tolsta Free Church of Scotland Notes to the Accounts Year ended 31 Deternber 2024 4. ¥UNry Income Total 2024 Total 2023 Fu Fund Funds Glft EnYdope5 Chuich th)oi Co11n$ Non Gift ctherGrfts & Leoac*s Tax falM Grant. Tolsta COmrnty Deverownet Umited 26,670 4,823 19,312 465 34,510 4,823 23,917 1.370 34.290 4.137 26.554 7,166 12.19) 51,270 13,350 64,620 88.643 S. In¢omefrtm th•wlt¥bk4¢11¥llks SpecifK Apwls (D MIDI5try Weddws & Funera NacJ2in¥ & Books 2ty) 202 15 15 Bènk Inte 7. ChaTllablEXthTMes dirett Totsl 2024 Toial 2023 LLKal M1Th5tries Nabonol and o¥ersea5nlS1ries 43,074 25.4% 68.570 76, 43,074 25,496 68,570 76,888 (p1) IrA¥e9) Ofwhkth: ftelabng 10 Gwernl Fund Relèbng 10 )nale0 Pund 42,149 18,412 60,561 61. ReLibng ILTr restritted futsjs 925 15.108 2024 2023 Examinetl remuneratytyi 320 320 10
North Tolsts Free Church of Scotland Notes to the Accounts Year ended 31 Deceinber 2024 Gen•a Dwwted Restrtcted Fwd Fund Funds Total 2024 T(Jl 2023 Chvrch and Marbse warer Rates CDunoI Ta & Light Repalrs a(¥J R•kny24s EQUIent Telephone Prititir, Ststnery, & Postbue $75 2575 2,428 3,243 10,605 1.239 3,243 10,6D5 8,323 4,545 10,648 15.136 144 302 75D 750 18,412 7,084 25.4 33,203 10. Wl¢tytsand numbw5 Gereral DeYLwled Re5tri(tsd Fund Fd Fund5 Totrdl 2024 2023 Gross s¥anes Employer's Nat81 InsurarKt Nini5tei'5 Exppn5e5 The aveTrge nurnIr of emYeesurinQ year i- tr¢m Centy41 rU$(2023.. 11 11.l)Il*r Costs Total 2024 Toial 2023 2024 l Ministries Youth work Assembly and Presbvtery Eyn5e5 oks and CD Ministry WeNie CO5 Crmfi)n &p¥ oealsand Don?rts (kn0tN 10 central fthids Induthtyl Expeiws dry Eynses 577 577 471 981 320 320 601 40,848 38,650 2,OiNJ 42,149 925 43,074 43,685 National and Minthes NabNwI CkganisaUr Other NOtn31 & (herSeasVrk Trtal Olher dkea corts 925 12.Conts6bullDfbto Cerrtrbl Fuhds 2024 2023 MiThk%try Levv Adfninisitabon Lv4y Projetts Levy AdlOnal ProFttstOntriO 33,240 31,450 7.2