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.
Add￿5$
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 el￿ted 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 Bea￿r5 (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
Trust￿5 (Elder5 and Deacon5). Any election pr(Ke55 must involve the communicant ttbernbership of the
congregation. There is no fixed term for TruSt￿hIp. Pr￿r 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 reSpKst￿Ib1lIty.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 mern￿r 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 pre￿ch¢)￿l to lower secondary
stkjol. The Svnday Sch￿1 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 le￿ipts 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- der￿tt £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
sUr￿U5 £11,837). The General Fund balance as at 31 Detrrn￿r 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 a￿1 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 Jpufj￿5e, 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)r￿an￿ 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
coMpari￿n of the acctwnts presented with those record5. It also indudes consideration of any unusual
items or di￿105Ure5 in the accounts, and s*ks explanations from the trustees con￿MIng 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 aCco￿ntIng rtrords in accordance with Section 44111 {a) of the 2005 Act and RegulatK)n 4
of the 2006 AccDunts R8Julations. and
to r*epare accounts which accord with the at￿ntIng 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 urKler*aThJing 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 Recarn￿￿TrJed Practre. Ac￿jnts"ng and Rerxjrbng ty Charit*s (revised 2[￿6)
The finanoal siatements have been prepared w a receipts and payments bas
coNJregatsM owns thurch a￿1 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 PfOk*rty, 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 it￿￿ed in the note to Statement of galar￿es.
Manse ar￿ Churth a￿ irwred for É1,350,66L on a r*nstatement bags. The Wtoes a￿ index linked
A11 vduntary irKoNE bank interest is axounbj for ¥¥hen re￿Ved.
Statementofbalances
For the Wr[￿￿e of the Statement of Balance5 as shown on page 8, funts are defI￿j 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 eX￿nge5 Incurred totalliw £3.243.
No trustee or a person related to a trustee had any pers￿al 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 D￿M￿r 2024
3. Movements In Funds
Atljan
2024
At31D
2024
Re￿pts 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 aLt*ib"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
Tot*1 fund$
Fabric Fund.. Rewe*nts funts r￿eNed and exper￿￿1 spe(ificalty rdabng to repairs and rw*w&s to the Churd),Hall
ar￿ Manse
Youth Fund: Repre￿ts 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 M￿leS r￿1Ve￿ and paid relati￿ to CD Mintstry.
Speclal Collectlons Fund.. Represents specffic cdlettron5 ma(le for variou5 organisatior6 and defraying CommUr￿n
expenses.

North Tolsta Free Church of Scotland
Notes to the Accounts
Year ended 31 Deternber 2024
4. ¥￿UN￿ry Income
Total
2024
Total
2023
Fu
Fund
Funds
Glft EnYdope5
Chuich th)oi Co1￿1￿n$
Non Gift
ctherGrfts &
Leoac*s
Tax f￿alM
Grant. Tolsta COmrn￿ty Deverowne￿t 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¥ersea5￿nlS1ries
43,074
25.4%
68.570 76,
43,074
25,496
68,570 76,888
(p￿1￿)
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
EQUI￿ent
Telephone
Prititir￿, Stst￿nery, & Postbue
$75
2575
2,428
3,243
10,605
1.239
3,243
10,6D5
8,323
4,545
10,648
15.136
144
302
75D
750
18,412
7,084
25.4
33,203
10. Wl¢ty*tsand numbw5
Gereral DeYLwled Re5tri(tsd
Fund
F￿d
Fund5
Totrdl
2024
2023
Gross s¥anes
Employer's Nat￿￿81 InsurarKt
Nini5tei'5 Exppn5e5
The aveTrge nurnI￿r of em￿￿Yees￿urinQ year ￿ i- tr¢m Centy41 rU￿$(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 CO￿5
Cr￿m￿fi￿)n &￿p￿¥
oealsand Don?￿rts
(kn0t￿N 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 NOt￿n31 & (herSeasV￿rk
Trtal Olher dkea corts
925
12.Conts6bullDfbto Cerrtrbl Fuhds
2024
2023
MiThk%try Levv
Adfninisitabon Lv4y
Projetts Levy
A￿d￿lOnal ProFttstOntri￿O
33,240
31,450
7.2