Scottish Charity No.SC038158
North Tolsta Free Church of Scotland
Trustees, Report and Receipts and Payments Account
For the Year Ended 31 De￿rnber 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, the￿fore, 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
congregat￿n. 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
off￿e 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 s￿ondary
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 SUp￿rt 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 reSu￿ed 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 trust*s 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￿ Since￿IY grateful to the valuable contribution made by all Church Memters and adhe￿nts
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 D￿MI￿2025
I report on the accounts of the church for the year ended 31 DeCeM￿r 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 t*cember 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 Acknvit*s
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 D￿mber 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 R￿1Vable (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 e￿ed 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 RecoMMer￿ed Practice . Accounting and Reporbng by charit￿5 Irevsed 20061
The finanoal statements have b￿n prepared M a receipts and pay￿nts b3s1s
The Congr￿a￿on owns the thurch arK1 ma￿ bU1￿1ng$ at North Tdsta. Tr t￿e deeds are hdd in terms of the
model trust deed of the Free Church of Scovand. While t1￿Y remain the Congregabon's properbe5, the perTn1￿10￿ of
the General A5￿m￿Y 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 ￿ins￿teMent bass. The polioes a￿ index Ilnked
All voluntary itKoTrE and bank Mterest is accoLnted for when re￿ived.
For the purpK)5e of the stateM￿t of BalarKes as shD¥sn on page 7, funds are (kfined as fdlo¥vs'.
Unrestritted fund$ comprise grants and other ints)me r￿￿ed ftr the obkcts of the churd) wlthout furtrer
9)e￿rIed 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 pUr￿Se 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
tha￿ty 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
Fa￿C Fund
Youth Fund
Magazines and Books
CD Ministry
Compassion FurK1
Women for MI￿On Fund
SFeu& Collecbons F￿d
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¥pend￿re relating to the primary f¢xus aLti*ities 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 exper￿￿1 spedficalty ￿lating to Youu) Work.
Ma9azlnes and Books: Represents mnies reThved 0￿j paid for Churth magazines and books.
CD Mini¥try: Repre*nts mwie5 receivaj and paid relatlng to the CD Mlnistry.
Compa551on Fund: Represents monies re￿1ve0 a￿1 paid to the Cfjmp&sion th￿ty.
Women for Mlsslon Fund.. Repre*nts 1n0n￿S re£￿Ved and paid rekting to the North Tdsta Free church Women
for Mis￿on Group.
Spe¢i•l C￿1¢￿1￿n* Fund.. Represents swfic Cd￿tionS made for Vario￿ tyganisatths aThJ defrayirYJ Communx)n

North Tolsta Free Church of Scotland
Notes to the Accounts
Year er￿e0 31 D￿lber 2025
4. Volurt•rylrf•me
G￿er￿1 t￿Re￿rIctsd Trtal Total
Fur
Fund
Fund5
2025
2024
Gift Enveh)pes
Church Door Collett￿N$
NDll Grft EnVe￿pe$
other Gifts &
Lega(ve5
Tax redaim
Grnrt. Tdsta Ctynmunty t*ve10￿1 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 & FL￿eraLl
Nagazine5 & P
120
120
Is
1.002
Is
6. Investment Income
Bank Interest
7. Chirflable•eiivib*S
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
Il**eg)
Of whlt*..
IiTro to Gener81 Fund
RdaliDg to De>waied FL¥
Rdating to restnLted fu￿5
47
28,919
77,188
60,561
2.183
8,390
10,573
2025
2024
EWjt*s' remuneobOD
10

North Tolsta Free Church of Scotland
Notes to the Accounts
YeaT ended 31 tktrmber 2025
9. $￿pDrtc0Sts
C*neTrl Designated (le5t￿ted
Fund
Fu
Ful￿5
Total
2025
Totsi
2024
Churth and Manse Insurar
water kates
CouTrul Tax
Heat & LwJht
Repairs and
E￿￿1pment
T4ephwe
niiNJi Te*ph￿e & posiai
2,820
2,820
IS75
3.243
10.605
8,323
21,927
705
45
21,927
9,095
45
31YJ
750
28,919
37,309
25,496
io Staff thymb¢ws
Genpral DeS￿jnated Rertr*ted
Fund
Fund
Totsl
2024
2025
Gr￿5 5aL3nes
Empltyerfs Natsonal Insurance
Mini*r's CW IA National Ins￿rance
Minlster's Expenses
Tre a¥*tage number clempbyets the fftrwa5 1 - pavj fm Certral ￿dS (2024.. 11
Tor41
2024
2025
2025
L4cal Min￿tr
Ywih woik
Ywlh Camps
Assemb￿ aTrd Pre5tytery Expenses
and ma￿lIneS
CD Nirlstry
Wthlte Costs
Communion &
Outreach Expenses
Apwls af¥J Donèb
Donabon to cenlial fuTrds
Indurt￿Tr ExppD5es
&Jnthry Expense5
533
533
577
398
578
348
320
414
320
414
320
250
43,716
1,252
1,502
43,716
40.848
126
126
47,883
2,183
50,OS6 43,074
Na￿￿81 ano Overseas Ministr*s
Trkts(wl OrgaD15atsuTb5
Other Nat￿nal & Orn vlork
Trtd other dirtttcD*5
50086 43 074
ff￿￿7)
7J
12.Cothbuibn toC•fflBI F¥￿$
2025
2024
tthnistry Le
AdmiTrL5traton L
Propcts Levy
AdLIt￿n31 ProJeLts contrtTr￿
35
33,240
7A36 7,608