Scottish Charity No: SCO 38159 

Scalpay Free Church of Scotland Trustee’s Report and Financial Statements 

For the year ended 31%* December 2025 

## Scalpay Free Church of Scotland 

For the year ended 31% December 2025 

## Contents 

||Page|
|---|---|
|Church Information|1|
|Report ofthe trustees|2-3|
|Report ofthe Independent Examiner|4|
|Income and Expenditure Accounts|5|
|Statements of Balances|6|
|NotestotheFinancialStatements|7-8|



Scalpay Free Church of Scotland 

## Church Information 

## Trustees 

A list of active trustees during 2025 is provided in the trustee’s report on page 2. 

## Clerk 

Rev A Coghill Free Church Manse Outend Scalpay HS4 3YG 

## Contact No: 01859 540 324 

## Treasurer 

F E Macleod Braemore 20A Kyles Scalpay Isle of Harris HS3 3BS 

Contact No: 07833 506 566 Email: fewatchful@btinternet.com 

## Bankers 

Bank of Scotland 47 Cromwell Street Stornoway Isle of Lewis HS1 2DD 

Solicitors Ken Macdonald 9 Kenneth Street Stornoway Isle of Lewis HS1 2DP 

Independent Examiner 

Mr R C Morrison Old Bank House Main Street Tarbert Isle of Harris HS3 3DJ 

Page 1 

## Scalpay Free Church of Scotland 

## Report of the Trustees 

Scalpay Free Church of Scotland is established by constitution. It is a registered Scottish Charity (No: SCO 3819). 

The Trustees are pleased to present their report together with the financial statements of the church for the year ended 315* December 2025. 

## Status of the Charity and Governing Document 

## Aims and Affiliation 

The Free Church of Scotland currently has around one hundred congregations in Scotland as well as two in London and five 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 workers and sustains an extensive missionary programme elative to the size of the church. Dating from 1843 but with its roots in the reformation, it owes its title to its historical struggle to remain free from state interference in its internal affairs. It has close and active relations with many other reformed churches 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 form of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel-the good news of a free and sovereign salvation through Jesus Christ alone. 

The Free Church of Scotland is a Presbyterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. There is an explanatory document which explains the origins of the church coming into being in 1843 and lists documents in which is embodied its constitution. 

Scalpay Free Church of Scotland is a congregation of the National Free Church of Scotland working towards the common aims set out above the congregation is within the (Western Isles Presbytery) and is authorized by the church to have a minister paid from the central funds of the church. 

## Trustees and Office Bearers 

The congregation is governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Deacons Court composed of the Kirk Session members, plus elected Deacons oversees financial and property matters. Under Charity Law the Deacons Court are deemed to be the trustees of the congregation as those with responsibility for day-to-day management and control this is distinct from the role of property (congregational trustees who are responsible only for holding property trust. 

The members of the Deacons Court (the Trustees) who served during the year were: 

Elders: J A Macleod, E Macleod, D J Macsween, N Morrison Deacon: F E Macleod Minister: Rev A Coghill 

Congregational Trustees for holding property: | Rev A Coghill, D J Macsween, F E Macleod, Mary Mackay 

Page 2 

## Scalpay Free Church of Scotland 

## Report of the Trustees 

## Appointment of Charities Trustees 

The Kirk Session Exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). Any election process must involve the communicant members of the congregation. There is no fixed term 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 objectives as well as its day-to-day operations. As part of their induction programme new Trustees are required to understand their statutory responsibilities as well as the responsibility of their office within the congregation as Elder or Deacon. 

## Activities and Achievements 

During the year the congregation has continued to meet regularly for public worship. The congregation continued to support the national church both Spiritually and financially. It also supported Sabbath School. The congregation continued to support local Charitable organizations. 

## Reserves 

The trustees note the £6070 surplus in year ending 2025 and with £64,000 of funds in the bank account and held in Edinburgh. The trustees are mindful that our level of reserves has reduced due to the purchase of the church building. 

## On behalf of the trustees 


**----- Start of picture text -----**<br>
Poth MPCK OC ssn LP JEP MBE oa<br>Mr Donald John Macsween Date<br>**----- End of picture text -----**<br>


Page 3 

Scalpay Free Church of Scotland 

| 

Report of the independent examiner to the trustees for the year ended 315* December 2025. 

## Respective responsibilities of trustees and examiner 

The charities trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2006. The charity trustees consider that the audit requirement of regulation 10(1) (d) of the accounting regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) © of the act and to state whether particular matters have come to my attention. Basis of independent examiner’s report 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 and seeks explanations from the trustees concerning such matters. The procedures undertaken do provide all the evidence that would be required in an audit and consequently | 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: 

1. Which gives me reasonable cause to believe that in any material respect the requirements to keep records in accordance 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. 

2. Or to which in my opinion attention should be drawn in order, to enable a proper understanding of the accounts to be reached. 

Name: Mr RC Morrison Address: Old Bank House Main Street Tarbert Isle of Harris HS3 3DJ 

Signature: le LEI Date: neeA 

Page 4 

## Scalpay Free Church of Scotland 

|Scalpay Free ChurchChurch of ScotlandScotland|||||||
|---|---|---|---|---|---|---|
|Receipts and PaymentsAccounts|||||||
|Forthe Year Ended 31st December 2025|||||||
|||GENERAL|FABRIC|DONATED|RESTRICTED&|RESTRICTED&|
|:||UNRESTRICTED|DESIGNATED|RESTRICTED|UNRESTRICTED|UNRESTRICTED|
|||FUNDS|FUNDS|FUNDS|FUNDS|FUNDS|
||||||2025|2024|
||NOTES|£|£|£|£|£|
|RECEIPTS|||||||
|GIFTAID||34,400||4,574|38,974|15,416|
|ENVELOPE SCHEME -NON GIFTAID||6,103||85|6,188|16,610|
|INCOMETAXRECOVERED||11,504||.|11,504|7,896|
|CHURCH DOOR COLLECTIONS||1,548||1,980|3,528|3,747|
|INVESTMENTINCOME||66||-|66|66|
|BOOKS, MAGAZINES||-||339|339|555|
|SPECIAL LEVY||4,377||:|4,377|4,006|
|FUNDRAISING||:||.|-||
|SUNDRY INCOME||215||-|215|85|
|TOTALRECEIPTS||58,213|-|6,978|65,191|48,382|
|FUNDSTRANSFERREDFROMEDINBURGH|||||||
|CHURCH PURCHASE|2,3,11|-|31,000|:|31,000||
|MANSE MAINTENANCE|3|-|10,000|-|10,000|:|
|TOTALRECEIPTSINCLUDINGEDINBURGHFUNDS||58,213|41,000|6,978|106,191|48,382|
|PAYMENTS|||||||
|PAYMENTS FOR CHARITABLE ACTIVITIES|||||||
|REMITTANCESTOCENTRALFUNDS|5|43,716|-|-|43,716|38,244|
|PULPITSUPPLYANDCOMMUNION EXPENSES||596|-|381|977|1,381|
|TRAVELAND SUBSISTENCE||1,724|-|-|1,724|1,647|
|PRESBYTERY DUESAND LEVIES||321|-|-|321|474|
|CHURCH& MANSE INSURANCE||1,202|-|-|1,202|621|
|MANSE HEAT& LIGHT||3,293|-|-|3,293|3,427|
|CHURCH HEAT& LIGHT||1,967|-|-|1,967|1,123|
|TELEPHONE||924|-|-|924|1,073|
|PROPERTYMAINTENANCE|3|-|10,000|-|10,000|1,397|
|GENERAL REPAIRS& RENEWALS|9|-||167|167|232|
|SUNDAYSCHOOL||181|-|-|181|166|
|CNES TAX||1,981|-|-|1,981|1,334|
|ADMINISTRATION FEES||-|-|-|-|100|
|MAGS, BOOKS, STATIONERY||499|-|208|707|901|
|SUNDRY EXPENSES|10|386||-|386|.|
|DONATIONS|6|-|-|895|895|1,240|
|GIFTAIDADMINISTRATION||74|-|-|74|309|
|CHURCH BUILDING COSTS|11|:|31,000|605|31,605|:|
|TOTALPAYMENTS||56,865|41,000|2,256|100,121|53,667|
|SURPLUSFORTHEYEAR||1348|-|4722|6070|-5285|
|||UNRESTRICTED|DESIGNATED|RESTRICTED|TOTAL|TOTAL|
|||FUND|FUNDS|FUNDS|2025|2024|
|||£|£|£|£|£|
|GAINON INVESTMENTASSETS|||(39355)||(39355)|3104|
|NETMOVEMENT IN FUNDSAFTERTRANSFERS||1348||4722|6070|-5285|
|TRANSFER(CHURCH)|||28,000||28000||
|BALANCE B/F||177,743|75,048|10,869|263,660|265,841|
|BALANCE OFFUNDSC/F||179,091|63,693|15,591|258,375|263,660|
|REPRESENTED BY:|||||||
|UNRESTRICTED FUNDS|||||||
|GENERALFUND|7|207,091|||207,091||
|DESIGNATED FUND|||35,693||35,693||
|RESTRICTEDFUNDS|||||||
|FABRIC&SPECIALFUND|8|||15,591|15,591||
|||207,091|35,693|15,591|258,375||



Page 5 

Scalpay Free Church of Scotland eee 

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STATEMENTS OF BALANCES 

As at 31st December 2025 

||||||2025|2024|
|---|---|---|---|---|---|---|
||NOTES||||£|£|
|FIXEDASSETSHELDFORCHARITABLEPURPOSES|||||||
|CHURCHATVALUATION|2||||28,000|-|
|MANSEATVALUATION<br>TOTALFIXEDASSETS|||||166,064<br>194,064|166,064<br>166,064|
|BANK&CASH INHAND||OPENING<br>BALANCE|sunPees|CLOSING<br>BALANCE|||
|GENERALACCOUNT||22,404|6070|28,474||22,404|
|PROPERTYACCOUNT||143|-|143||143|
|EDINBURGHACCOUNT|3|75,048|(39355)|35,693||75,048|
|CLOSINGBALANCES|||||64,310<br>——————|97,595<br>————_—_|
|NETTOTALASSETS|||||258,375|263,659|
|REPRESENTED BY:|||||||
|UNRESTRICTED -GENERALFUND|||||207,091|177,743|
|DESIGNATED -PROPERTYFUND(EDINBURGH)|||||35,693|75,048|
|RESTRICTED -PROPERTYANDSPECIALSFUND|||||15,591|10,869|
||||||258,375<br>263,660<br>—$——_—_—_————————————————<br>Fd||



Signed: Vere gCEL 

Date: lea OL 26 

D J Macsween Trustee 

Page 6 

Scalpay Free Church of Scotland 

eS NOTES TO THE RECEIPTS & PAYMENTS ACCOUNTS For the Year Ended 31st December 2025 

## 1 ACCOUNTING POLICIES 

## Accounting Connection 

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Account (Scotland) Regulations 2006. The income being less than £250,000 the financial statements have been prepared on a receipt and payment basis. 

## Fixed Assets 

A statement of assets is shown in the Financial Activities Account and no depreciation has been applied as depreciation is a non-cash item. 

## Statement of Financial Activities 

## Funds are defined as follows: 

Unrestricted Funds: comprise of grants and other income received for the objects of the church without further specification, available as general funds. 

Restricted Funds: Comprise of income which has been received for the objects of the church and specified for a restricted purpose by the donor. 

## 2 TANGIBLE FIXED ASSETS 


**----- Start of picture text -----**<br>
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|HERITABLE|FIXTURES &|TOTAL|
|PROPERTY|EQUIPMENT|
|£|£|£|
|COST|
|AT|1 JANUARY|2025|166,064|-|166,064|
|ADDITIONS|(CHURCH)|28,000|-|28,000|
|DISPOSALS|-|-|-|
|AT 31 DECEMBER|2025|194,064|-|194,064|
|2025|2024|
|3|INVESTMENTS|£|£|
|VALUE|FUNDS HELD|IN|EDINBURGH|B/F|- MANSE OR CHURCH|EXPENDITURE|72,338|69,556|
|INTEREST|- ON|EDINBURGH|DEPOSITS ACCOUNT|1,472|2,782|
|73,810|72,338|
|WITHDRAWALS|IN|2025|41,000|-|
|VALUE|OF|FUNDS|32,810|72,338|
|||WITHDRAWALS FROM|FUNDS|IN|EDINBURGH|ALLOWED THE|CONGREGATION TO|PURCHASE|THE|CHURCH|AND|ROUGHCAST THE|MANSE.|
|||
|||VALUE|OF SHARE POOL|UNITS BROUGHT FORWARD|2,710|2,388|
|INCREASE|IN|VALUE|DURING YEAR|(2025)|173|322|
|TOTAL SHARE|POOL VALUE|2,883|2,710|
|TOTAL VALUE|OF|FUNDS AT|EDINBURGH|35,693|75,048|

**----- End of picture text -----**<br>


## 4 TRANSACTIONS WITH TRUSTEES 

THERE WERE NO TRANSACTIONS WITH TRUSTEES DURING THE YEAR EXCEPT TO REV A COGHILL IN HIS DUTIES AS MINISTER. 

Page 7 

Scalpay Free Church of Scotland 

NOTES TO THE RECEIPTS & PAYMENTS ACCOUNTS For the Year Ended 31st December 2025 

## 1 ACCOUNTING POLICIES 

## Accounting Connection 

The financial statements have been prepared under the historical cost convention and in accordance with the Charities Account (Scotland) Regulations 2006. 

The income being less than £250,000 the financial statements have been prepared on a receipt and payment basis. 

## Fixed Assets 

A statement of assets is shown in the Financial Activities Account and no depreciation has been applied as depreciation is a non-cash item. 

## Statement of Financial Activities 

Funds are defined as follows: 

Unrestricted Funds: comprise of grants and other income received for the objects of the church without further specification, available as general funds. 

Restricted Funds: Comprise of income which has been received for the objects of the church and specified for a restricted purpose by the donor. 

## 2 TANGIBLE FIXED ASSETS 


**----- Start of picture text -----**<br>
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|HERITABLE|FIXTURES &|TOTAL|
|PROPERTY|EQUIPMENT|
|£|£|£|
|COST|
|AT|1 JANUARY|2025|166,064|-|166,064|
|ADDITIONS|(CHURCH)|28,000|-|28,000|
|DISPOSALS|-|-|-|
|AT 31 DECEMBER|2025|194,064|-|194,064|
|2025|2024|
|3|INVESTMENTS|£|£|
|VALUE FUNDS|HELD|IN|EDINBURGH|B/F|- MANSE OR CHURCH|EXPENDITURE|72,338|69,556|
|INTEREST|- ON|EDINBURGH|DEPOSITS ACCOUNT|1,472|2,782|
|73,810|72,338|
|WITHDRAWALS|IN|2025|41,000|-|
|VALUE|OF FUNDS|32,810|72,338|
|WITHDRAWALS|FROM|FUNDS|IN|EDINBURGH|ALLOWED|THE|CONGREGATION|TO|PURCHASE|THE CHURCH CHURCH|AND|ROUGHCAST THE THE|MANSE.|
|VALUE OF SHARE|POOL UNITS BROUGHT FORWARD|2,710|2,388|
|INCREASE|IN VALUE|DURING YEAR|(2025)|173|322|
|TOTAL SHARE|POOL VALUE|2,883|2,710|
|TOTAL VALUE|OF|FUNDS AT EDINBURGH|35,693|75,048|

**----- End of picture text -----**<br>


WITHDRAWALS FROM FUNDS IN EDINBURGH ALLOWED THE CONGREGATION TO PURCHASE THE CHURCH CHURCH AND ROUGHCAST THE THE MANSE. 

## 4 TRANSACTIONS WITH TRUSTEES 

THERE WERE NO TRANSACTIONS WITH TRUSTEES DURING THE YEAR EXCEPT TO REV A COGHILL IN HIS DUTIES AS MINISTER. 

Page 7 

Scalpay Free Church of Scotland 

rr NOTES TO THE RECEIPTS & PAYMENTS ACCOUNTS tener For the Year Ended 31st December 2025 

|5|AMOUNTS PAIDTOTHE CENTRALCHURCH|CHURCH||||2025|2024|
|---|---|---|---|---|---|---|---|
|||||||£|£|
||FULFULMENTOFCOMMITMENT|||||43716|38,244|
||BASIC REMITTANCE DUE|||||35880|33240|
||ADMINISTRATION LEVY|||||7836|5004|
|||||||43716|38244|
|||||||————————————TT—TT—T—————__=_||
|6|DONATIONSTO OTHERORGANISATIONS|||||2025||
||LEVERHULME CARE HOME|||||500||
||HVS|||||20||
||ASIALINK|||||375||
|||||||895||
|||BALANCEAT|INCOMING||RESOURCES|TRANSFERS|BALANCEAT|
|7|UNRESTRICTEDFUNDS|01.01.25|RESOURCES||EXPENDED|(CHURCH)|31.12.25|
|||£||£|£|£|£|
||GENERALFUND|177,743|58,213||(56865)|28,000|207,091|
||DESIGNATEDFUNDS :|||||||
||TOTALDESIGNATED FUNDS|75,048|(39355)||-|-|35,693|
||TOTALUNRESTRICTEDFUNDS|252,791<br>18,858<br>(56865)<br>28,000<br>242,784<br>ISS“<br>SSSSS==———=____—_—=————=_—=_=_===—==—=————<br>EEE||||||
|8|RESTRICTED FUNDS|BALANCEAT<br>01.01.25|INCOMING <br>RESOURCES|= RESOURCES<br>EXPENDED||Jp nccene|BALANCEAT<br>31.12.25|
|||£||£|£|£|£|
||PROPERTY& SPECIALFUNDS|10,869|6,978||2,256|-|15,591|
||TOTALRESTRICTED FUNDS|10,869<br>6,978<br>2,256<br>-<br>15,591<br>CSS||||||



## 9 RESTRICTED FUNDS 

## PROPERTY COSTS/MAINTENANCE. 

## 10 SUNDRY EXPENSES 

CLASS 1A NIC - FOR MINISTER. 

## 11 CHURCH BUILDING COSTS 

FEES INCURRED WITH PURCHASE OF CHURCH. WITHDRAWAL FROM EDINBURGH OF £31,000 PAID DIRECT TO SETTLE THE PURCHASE PRICE OF £28,000 FOR THE CHURCH WITH £3,000 LEGAL FEES. THE ADDITIONAL FEES INCURRED WERE FOR VALUATION FOR INSURANCE, RCI REGISTRATION AND FINAL LEGAL FEE. 

Page 8