Scottish Charity No.SC038158 North Tolsta Free Church of Scotland Trustees, Report and Receipts and Payments Account For the Year Ended 31 Dernber 2025
North Tolsta Free Church of Scotland Contents of the Financial Statements for the year ended 31 December 2025 Page Church Infomiation Report of the Trustees Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the Accounts 8-11
North Tolsts Free Church of Scotland Church Inforniation Trustees A list of active Trustees during 2025 is provided in the Trustees, Report on Page 3. Address North Tolsta Free Church North Tolsts Isle of Lewis HS2 ONH Bankers Royal Bank PLC 17 North Beach Street stornoway Isle of Lewis HSI 2XH Solicitors Simpson & Marwick WS Albany House 58 Albany Street Edinburgh EHI 3QR Independent Examiner John E Moffat BA FCA CIB Services Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS
North Tolsta Free Church of Scotland Report of the Trustees The Trustees a pleased to present their re[ together wlth the flnanclal statements of the church for the year ended 31 December 2025. Status of Charity and Governing Document North Tolsta Free Church of Scotland is established by Constitution. It Is a registered Scottish Charity (No. SC038158). Aims and Affiliation North To15ta Fr* Church of Scotland 15 a congregation of the Free Church of Scotland workn'ng 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 Reformation. The Free Church of Scotland has an explanatory document which explains the origins of the Church and which give5 the historical background to the church coming into being in 1843 and lists documents in which is emb(Klied the constitution of the Chltrch. 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 congwations in Scotland, as well as 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 time degree awarding college in the heart of Edinburgh for the training of ministers and other Christian worker5 and sustains an extensive Missionary programme relative to the size of the church. The principal activity of the Church is the condutt of public worship and associated matter5 in the context of local congregations. Dating from 1843 but w¢th its rcx)ts in the Refom)ation, it owes its distinctive title to its historical struggle to remain 'free' from state Interferen in its intemal affairs. It has close and active relations with many other Refom)ed churches of Jesus Christ throughout worki and stands firmly in the tradition which accepts the Bible in its entirety as the Word of God and, thefore, derives its form5 of teachin9, worship, ministry and government from it. The main emphasis of our worship is the preaching of the goSFel - the gcx)d news of a free and sovereign salvation through Jesus Christ alone. The congregation 15 Wlthin 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 elected congregational trustees under the Church's Model Trust Deed. Trustees and offi Bearers The congregation is governed and administered by elected Offi bearers (all volunteers) and its minister. The Kirk Session, being the minister arsd elected elder5, has responsibility for spiritual oversight, while the Deacons, Court, comw)sed of Kirk Session member5 plus elected deacons, oversees financial and propety matters. The Trustees meet monthly or more frequently if needed ènd are responsible for the annual preparation of a Church Strategy setting out the policy and direction of the Church in any one year. Under Charity Law, the Deacons, Court a d&med to be the trustees of the congregation as those with responsibility for day to day management and control. The Trustees are also responsible for identifying the major risks faced by the Church and for detem)ining appropriate courses of action to mitlgate these risks.
North Tolsta Free Church of Scotland Report of the Trustees Trustees and Office Bearers (contd) The members of the Deacons, Court (the Trustees) who seNed durlng the year were as follows:_ Deacons, Court I C Macaskill, J M Mackay (Deceased 03111125), J M Macdonald, A Bain, D Mackinnon, D Macleod, T Campbell. A Maciver (Appointed 10108125), Inglis-Grant {ApF¥)inted 10108125). Deacons Minister Rev D M Macleod Congregational Trustees For holding Pmperty - The members of the Deacons, Court a5 listed above. Appointment of Charity Trustees The Kirk Session exercises its discretion in detemiining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant membership of the congregatn. There is no fixed temi for Trusteeship. Prior to their appointment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church's values, its aims and objective5 as well as its day-to-day operations. As part of their indltction prc>gramme, new Trustees are required to understsnd their ststutory responsibilities as well as the responsibilib"e5 of their offe within the congregation as elder or deacon. Activities and Achievements The worship and Servi of the living God remalns the Church'5 greatest priority. Its principal activities a public worship, the splritual development of communicant memtkrs, and a mission to reach out to unbelievers with the good news of a free and sovereign salvation through Jesus Christ alone. The principal funding Sour for the Church is through Trustee, communlcant member and adherent donations. The Trustees are sintrrely grateful and thankful to everyone with a mind and the means to contribute to these funds. The Church has a Sunday School which comprises cla55e5 for children from pre-school tr) lower sondary school. The Sunday Schcx)I had 11 students at the end of 2025 (14 in 2024) and 4 Sunday School Teachers. At the end of 2025, the communicant membership of the congregation st¢xKI at 3712024 -341. Three new members were admitted to the congregation during 2025 by profession of faith. In addition, the congregation had approximately 80 adult adherents in 2025 who continued to support the congregation (2024- 65) who continued to SUprt the Congregation. strategy The Church's Strategy continued to be reviewed and up-dated by the Session in 2025. A report on this wlll t provided at the AGM and detsils included in the account of that meeting.
North Tolsta Free Church of Scotland Report of the Trustees Reserves Results for the year The receipts and payments account for the year is set out in pages 6 to 11. At the end of 2025 the General Fund shows a deficlt of £15,600 (2024 - deficit £10,165) and Restricted Funds a surplus of £4,807 (2024 - surplus £6,166). This has reSued in an overall deficit for the year of £10,793 {2024 - deficit £3,999). The General Fund balan as at 31 December 2025 was £4,044 (2024 - £19,644}. As at the 31 December 2025 the church held restricted funds amounting to £52,343 {2024 £47,536). Totsl reserves amounted to £56,387 (2024 - £67,180). The Church SLJStained enough income in 2025 to meet its exttnses and requisite payments due to the Free Church of Scotland, Edinburgh by the end of the financial year. However, the Church's financial posrtion is not without challenge due to increased costs overall because of internal and external pressures on the UK economy. The trusts recognise that they will have to continue to a55iduously monitor the Church's income and expenditure on behalf of the congregation. The General Fund is currently below the level desired by the Trustees but they aim to increa the fund balan with future donations and fundraising in 2026. Risk Management The Trustees assess the major risks to which the charity Is exposed on an ongoing basis and these are recorded in their minutes of meetings as well as measures to mitigate those that are identified. Designated Officers oversee the correct operation of our Child Protettion Policy and such matters as Health and Safety, and fcx)d handling and hy9iene. First Aid boxes and accident report books are maintained in our public buildings. TheTrustees a SinceIY grateful to the valuable contribution made by all Church Memters and adhents who voluntsrily gNe of their time and who are integral to the functioning of the Church. "So shallmy wordL*i thatg out from mymouth." itshallnotreturn to me empty, but itshallaccomplish that Wh lpury705e and shallsucceedirf. (ESV - Esaiah 55.. 11) On behalf of the Trustees Trustee Dated.. ,/8126
North Tolsta Free Church of Scotland Report of the Independent Examlner to the Trustees for the year ended 31 DMI2025 I report on the accounts of the church for the year ended 31 DeCeMr 2025 which a set out on page5 6toll. Respectlve responslblllties of trustees and examiner The diarity's trustees are responsible for the preparation of the accounts in accordance with the tern)s of the Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scotland} Regulations 2006. The charity trustees consider that the audit requirement of Regulation 101 I) (d} of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 4411) (c) of the Art and to state whether particular matters have come to my attention. Basis of independent examinerfs statement My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters, The procedures undertaken do not provide all the eviden that would be required in an audlt, and consequently J do not express an audit opinion on the view given by the accounts. Independent Examiners. Statement In the course of my examination, no matter has come to my attention l. which gives me reasonable cause to believe that in any material restEtt the requirements.. to keep accounting record5 in accordan with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Name: John E Moffat BA FCA Professional Body.. Institute of Chartered Accountants in England and Wale5 Address.. CIB Setvi Chartered Accountants 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS Date
North Tolsta Free Church of Scotland Receipts and Payments Account Year ended 31 tcember 2025 Unrestrlrted Fund$ General Desi9nated Restricted Fund Fund Funds 2025 2025 2025 Total 2025 Totsl 2024 Recei N¢)ts Voluntary Income Irsc(¥ne from Charitsble Acknvits Bank & Deposit INte$t 60,207 13,626 1,002 73,833 I,(X)2 64,620 15 60,207 2,986 14,628 74,835 2.986 64,635 Counal Tax Refund Charitable activities Governance costs 77,188 853 10,573 87,761 853 68,570 Net Receiptsi{Payments) before transfers (14,848) 4,055 {10,793) (3,999) Transfers (752) 752 Surplusl(Deficit) for year (15,600) 4,807 {10,793) (3,999)
North Tolsts Free Church of Scotland ststement of Balances At 31 Dmber 2025 Unrestrirted General Designated Restricted Fund Fund Funds 2025 2025 2025 Totsl 2025 Total 2024 Bank & detx)sit balan brought forward 19,644 47,536 67,180 71,179 Movement in year: Surplusl{Deficit) for the year (15,6001 4,807 (10,7931 {3,999) Bank & deky)sit balan$ carried forward Ji Fixed Assets Heritable Property Fixtures and Equipment 150,(x)O 150,000 I50,[1 150 000 150 000 Current assets G¢ft Aid R1Vable (2024 & 2025) Coundl Tax Refund Due IEsb"mate) 15,882 4,500 15,882 7,488 Liabilities The Accounts detailed on pages 6 to 11 were approved by the Trustees and agned on their behalf by the uThJernoted. Trustee Trustee Date: 10 |o31tL Date.. k)181u)
North Tolsta Fr Church of Scotland Notes to the Accounts Year eed 31 DecemtrRr 2025 l. Accounting Policies The finanaal Statements have been pryared under the historical cost corwenbon, and urder the guiddines laid down in the Statement of RecoMMered Practice . Accounting and Reporbng by charit5 Irevsed 20061 The finanoal statements have bn prepared M a receipts and paynts b3s1s The Congraon owns the thurch arK1 ma bU11ng$ at North Tdsta. Tr te deeds are hdd in terms of the model trust deed of the Free Church of Scovand. While t1Y remain the Congregabon's properbe5, the perTn110 of the General A5mY is requireyj LEfore they can be disposed of, The Manse has been infomplty valued by Court members, on the basts of gmilar prI)pe, at £1S0,(KiO and is at this amount in the note to ihe Statement of Balances. The thurch has t been valued in view of the limited market available and is 1ndL¥j in the note to Staternent of 8aLHnces. The Mar6e Church a ir6 for £1,3,661 a insteMent bass. The polioes a index Ilnked All voluntary itKoTrE and bank Mterest is accoLnted for when reived. For the purpK)5e of the stateMt of BalarKes as shD¥sn on page 7, funds are (kfined as fdlo¥vs'. Unrestritted fund$ comprise grants and other ints)me red ftr the obkcts of the churd) wlthout furtrer 9)erIed purpose and are available as general funds Desl9nated funds rekYe5ent unre5ticted funds which have be earmad(ed by t1 Trustee5 for parbcular Resiri¢ted funds comprise income whith has been received for the objffts of the church and speohed for a resmcted pUrSe within these obJeLts by the donor 2. Trustee Remuner•tlort •nd Related Party Twan5acilon5 During the ye¥ l Trustee was 1mbur$ed for expenses incurred totalling £3,499. No trustee or a related to a bu#ee had any personal Interest In any contract or tran5artK>n enter into by the thaty durirwj tf* year
North Tolsta Free Church of Scotland Notes to the Accounts Year ended 31 December 2025 3. Movements In Funds Atljon 2025 At 31 De¢ 2025 Receipts Payments Transfer4 UnrestrSrted funds General Fund 19,644 63,193 78,041 {7521 752 Restrlcted fund FaC Fund Youth Fund Magazines and Books CD Ministry Compassion FurK1 Women for MIOn Fund SFeu& Collecbons Fd 47.536 12,895 59 120 8,390 533 398 52,041 474 278 352 9CN) 212 90 990 752 Totsl funds The General Pund erKornpasses all Inco and e¥pendre relating to the primary f¢xus aLtiities of the thanty. other than trose for which fur¥Jin9 15 r&triLled. Fal>tlc Fund.. Represents fJrK1s retyved and exwthd 5peafically relatirq to repairs and renewals to the Church,Hall and Manse Youth Fund.. Represents funds received exper1 spedficalty lating to Youu) Work. Ma9azlnes and Books: Represents mnies reThved 0j paid for Churth magazines and books. CD Mini¥try: Reprents mwie5 receivaj and paid relatlng to the CD Mlnistry. Compa551on Fund: Represents monies re1ve0 a1 paid to the Cfjmp&sion thty. Women for Mlsslon Fund.. Reprents 1n0nS re£Ved and paid rekting to the North Tdsta Free church Women for Mison Group. Spe¢i•l C1¢1n Fund.. Represents swfic CdtionS made for Vario tyganisatths aThJ defrayirYJ Communx)n
North Tolsta Free Church of Scotland Notes to the Accounts Year ere0 31 Dlber 2025 4. Volurt•rylrf•me Ger1 tRerIctsd Trtal Total Fur Fund Fund5 2025 2024 Gift Enveh)pes Church Door CollettN$ NDll Grft EnVepe$ other Gifts & Lega(ve5 Tax redaim Grnrt. Tdsta Ctynmunty tve101 Umted 27,550 4,745 20,228 196 8,450 36,0 4.745 24.068 1.532 34.510 4.823 23.917 1.370 I,3 7,488 7,488 60,207 13,626 73,833 64,620 Speclfic Appea CO Minisity Weddin05 & FLeraLl Nagazine5 & P 120 120 Is 1.002 Is 6. Investment Income Bank Interest 7. Chirflable•eiivibS Other dirett pwt Totsi 2025 Tctsi 2024 cotts Local Mlnithes cyetsets minL¥Jies 50,066 37,))9 87.761 68,570 37,9 87,761 68,570 Joj JJJ Ileg) Of whlt.. IiTro to Gener81 Fund RdaliDg to De>waied FL¥ Rdating to restnLted fu5 47 28,919 77,188 60,561 2.183 8,390 10,573 2025 2024 EWjts' remuneobOD 10
North Tolsta Free Church of Scotland Notes to the Accounts YeaT ended 31 tktrmber 2025 9. $pDrtc0Sts CneTrl Designated (le5tted Fund Fu Ful5 Total 2025 Totsi 2024 Churth and Manse Insurar water kates CouTrul Tax Heat & LwJht Repairs and E1pment T4ephwe niiNJi Tephe & posiai 2,820 2,820 IS75 3.243 10.605 8,323 21,927 705 45 21,927 9,095 45 31YJ 750 28,919 37,309 25,496 io Staff thymb¢ws Genpral DeSjnated Rertrted Fund Fund Totsl 2024 2025 Gr5 5aL3nes Empltyerfs Natsonal Insurance Minir's CW IA National Insrance Minlster's Expenses Tre a¥tage number clempbyets the fftrwa5 1 - pavj fm Certral dS (2024.. 11 Tor41 2024 2025 2025 L4cal Mintr Ywih woik Ywlh Camps Assemb aTrd Pre5tytery Expenses and malIneS CD Nirlstry Wthlte Costs Communion & Outreach Expenses Apwls af¥J Donèb Donabon to cenlial fuTrds IndurtTr ExppD5es &Jnthry Expense5 533 533 577 398 578 348 320 414 320 414 320 250 43,716 1,252 1,502 43,716 40.848 126 126 47,883 2,183 50,OS6 43,074 Na81 ano Overseas Ministrs Trkts(wl OrgaD15atsuTb5 Other Natnal & Orn vlork Trtd other dirtttcD*5 50086 43 074 ff7) 7J 12.Cothbuibn toC•fflBI F¥$ 2025 2024 tthnistry Le AdmiTrL5traton L Propcts Levy AdLItn31 ProJeLts contrtTr 35 33,240 7A36 7,608