Scollish Charity No.SC038164 BACK Free Church of Scotland Trustees, Report and Financial Statements Year Ended 31 December 2024 BACK Free Church of Scotland CoTrteTrts of the Finaneial St31¢menlsJor ihe year ¥nded 31 Decembvr 2024 Page Report of the Trustees Report of the Independent Examin¢r Statement of financial activities Balance sheel Cash flow statement Notes io the Financial Statements 9-15 BACK Free Church of Scotland Report of the Trustees The trustees p￿sent Ihcir report with the fiiiancial slatein¢nt5 of the charity for the year ended 31 DeLember 9024. The trustees have adopted the provisioiis of Accounting and Reporting by Charities.. Siatement of Recommended PTactice applicable lo charitics preparinL their accoun1.% in accordanee with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffeciive I Jalluary 2015). Aims and Affi148tio Back Free ChLircl) of Scotland is a congregation of the Frcc Church of Scotland WOTking towards the common aims set out below. It is a Pre.%bytcrian church adhering in its worship and doLtrine to the position of ihe Cl?urch of Scotland at the Reformation. Thc Free Church of Scotldnd has an explanatory document which explains the origins of the Chur¢h and which gives the historical background to the Church coiningT into beillg in 184) and lists documents in which i5 embodied the consiitution of ihe ChurLh. Tlie document is availahle on request froni tlie Free Church of Scotland. 15 North Bank St., The Mound. Edinburgh. EH12LS. The Free Church ol. Scotland CUTrenily has over 100 Congregations in Scotland, as well as one in Lolldon and foiir an North Americ& and sister Churches founded by mission work in Indi& Peru and South Africa. l-he Church also has a seminary in Edinburgh for the trdining of mini5ter5 and other Christian workets and Susidins an exiensivc missionary pr(Troramin¢ relative io the size of the church. Th¢ principal activily of the Chllr¢h is the conduct of public worship and associated matters the contcxt of local con¥reLNatioiis. Dating Irom 1843 bui with its roois in the R¢forniaiion. tl?e Tr'ree Church of Seniland owes its distinctive title 10 ils historical slriiggle to remain 'free' from stale interference in its internal affairs. It has close and active relations with many oiher Refornied churches of Jesus Christ throiigjhout the warld and stands rimily in the tradition whicli accepts the Bible in its eniir¢ty as the Word of God and. tlierefore. derives its forn)s of tcachinb. Ivorship, ministry dnd &T0￿eMInent trom it. I'he mdin emphasis of our w'orship is the preaching of ihe gospel - the bFood news of a free and sovereign salvation througTh Jesus Christ alone. The Congregation is authorised by the Church ¢0 have a minister paid from central funds ol'the Church. The church building and the minister's manse a￿ th¢ property of the congffgation and are held under the Church's model trust deed. The congreLalion makc5 grants from its &Jift incom¢ to individuals and or&Tanisations whose aims are compatible with the congregation's ObJ￿1]ves. Aehiewements and Perfornanee Diiring the year. the church met regularly for worship and carri¢d out various activitie.￿ in pursuii of the above statcd aiiTJS. The Iniiiister wa5 responsiblc for arraiigting M'eekly services. which norjnally include at least Iivo services each Sunday and t(hur meeting5 durinb the week. The church .%ervices are Streamed on-line on the congregation's Youiube chann¢l. Membership of the Lollgregaiion was 207 at i l December 2024 {2023.. 204). The congregatitsn conriniied its corninitment to support the National Free Chiirch of Scotland knih spiritually and financially. BACK Free Church of Scotland R¢port of the Trustee5 (continued) Significant hi&?hlights, events and developmentg of note in the year ill¢lude the following.. In relation io congregational activities.. The coniinucd provision of crèche facilities for parenls with young children on Sunday mornings, Providinb Bibl¢ Buddies (Youth ¢lub) for the young of the district. The provisi(Jn of a Discipleship Explored course and a Christianity Explored eouTSe. The provision of a Yotjih fellowship in our community. Hostinki a Western isles Women's Christian Conlerence. 1408ting part of thc l.ewis Chrtstian Conlcreiice. Hostingj a Confident Christianity confLrcnce with Solas, a Dundee ba5¢d Christian Charity. Pn)vidingJ a Little lambs club for toddlers meetin¥ we¢kly. Giving practical and financial support to the ongoing work of God is Good Africa charity. In relation to eongregational fuTrding'. Mainiaining a high level of donations from church members via we¢kly offerings and Gift Aid donations. The monthly charitable collection continued io help charities. other organisations and individuals in mission work other cause5 Worthv of assistanc¢. Maintained high participation by church m¢inbers in the Gift Aid scheme. Donaiions Inade to Bethesda N￿rSIng Homc & Hospice; South Uist & BentrEcula Free Chllrch- Obaii Free Church. Moldova Support Group: Cjod is (¥ood Atrica; Abra11￿￿,5 Oasis. Mission A viation Fellowship. Back War Memorial, Slavic Gospel AssoLiation. Platfom] 67. Open D(M)r& WEC Intemalional. Flebridean Men's Cancer Support Group, The Samaritans. Scottish charity Atr ambulance. Hebrides Alpha. The Salvation Amiy. Doves Corner. Thc C.hrig1ian Institute. SASRA. Hebrides Alpha, Steadfast Olobal, ENABLE, WICCI, Macmillan Nurses, Safe Families and F.ilean Siar foodbank. In total J6 cliarities and individuals were assisted from ihe charttable fund in 2024. Finaneigl revbew Principqlsourees vffumding The congreLFation receives its funding by way of weekly offerings and Gift Aid donations. Resultsfor ihe Jieur Th¢ financial statements for the vear are set out in pabjes 6 to 15. The Statement of Financial Activities on pa&ie 6 reflects net outgotng Tesources of £(14,)61) {202J - 41 i.888)). Reserves It is the tK)licy of the congregation io maintain iinresiricted funds at a level which equates 10 approximaielv three months unrestricted expenditure. This allom's sul'licient funds to enable Iht ongoing work uf the church to be maintained. The Gcneral fund Ipagje 141 at 31 Dccember 2024 amounied to £52.724 {2023 £124,247). The Trustees ar¢ grateful ihai during7 ?024 this was achieved and cxceeded the desired level through Èh¢ nngoing suppori ol. th¢ congrebT8tion. The hall Dcsignlc ted Fund balance at thc year-eRd was £2,0.$5 1202).. £$951. Total reserv¢s. incltiding the balances on restricted lund& amounted 10 £i6?.46512023 - £376,826). Page 2 BACK Free Church of Scotland Repvrt of the Truste(s (continued) Grani Making Polic'v "I"he con&%rYgalion Inakes grants from its gift income lo individuals and organisalion$ whose aims are compatible with the congregation's objectives. slaken￿￿￿ on Ri&k I'he Trusl¢es assess the major risks to whtch the congr¢galion is exwpsed on an ongoing ￿15 and have established procedures to mitigate those that arc identified as a result of these reviews. Trustees and oifice Btarers Structure. Governance and Management ]4ack Free Church of Scotland 15 established by Constitution. The ¢hurch is a Scottish Charity (No. SCOJ81641. The govcrnment of Ihc Free Church of Sc(bt12nd is Presbyterian and the ¢OttSTregalion Ès within ihe Presbytery of The Wesiern Isles. Trn.siee.¥ ojfice Beare Tlie ¢h(treh is Presbyteriati in bjovenil￿enI and its day-10-day running is und¢rtakrn by th¢ Eldets (th¢ Kirk 8e&sion) and tlie Deacons {the Deacons Court}. The D¢acons' Court S 5pecifJ¢ lunLtiuii r¢lal¢s 10 the material and finarleial bu%iness of the congregaijon. whcrcas Elders are ¢l)drg¢d wttl) 111L￿ uLnerdl and spiritual ￿￿e￿I&lht of the coRgkregaiions. It is acceptcd practice tor IhL Miiiisler Eldets to aIso be in membership of the Deaeons. Court. Undcr charity law th¢ D¢ac0115' Couri ib dvtrined (i) ￿ the 'frustees of tlie Ctsnbiregation. (This is distinct from Ihc rol¢ of coii8irgali(Triial r¢sponsible only for holdinL' property in trL￿1). AppoiHlttEeH¢ Ch&rity TruFte£s I'he Kirk Session QKcfci5CS Its di5Clttion in deieitttiniiig ilie in￿[ apprupriaie method of eleciing new Trustees IEld¢tY and Dca¢on5). Any ¢leLlioii pwLes5 inusl involve Ihe communicant membership ol" Ihe congrcgatian. Thcrc is no fixed trrn for Trusieesliip. Prior 10 iheir appoinirnent. ncm I ru.%te¢s I￿oUld have served t]w church for some tiiiie iii various Joles and would be tamiliar wirh the churcli's valties, 118 aims and objectives as M'cll as its day-to-da}' operdli()n>. As p&rt of thcir indu¢tioi) prob?rdn)tt?c. new Tru.8tee5 are r¢quired to undrr51and their smtulory responsibilities as Hcll as their r¢5ponsibilily as elder or dca¢on. Refer¢nfe attd Adrnini51rative Detai15 Regiilered,Vowe BaLk Fre¢ ChurLh of Scoil&nd Charity Kegislr&lion Number SC Oi8164 I'age 3 BACK Free Church of Scotland Report of the Tru8tees {continuedl iiAer.s Bank of Sctstland. 47 Cromwell Strcct. Stomoway. Isle of l.ewis iFr C IB Services. 63 Kenneth Street. Siornoway. Isle of Lewis HSI 2DS On behalf nf the-I'riist¢t% Dated= 9 June 20?5 1>sJoc 4 Back Free Church of Scotland Keport of Ihe Independent F-xaminer to Ihe-I'ryste¢s.lor iheyear ended 51 December 2034 I report on th¢ a¢counis of the charity for the year ended J l De¢ember 2024 which are sei oui on page5 six to fifteen. Respective responsibilities (kf tru$t¢es and examiner The rharity'8 trustees are re5pfflsiblc for the preparation ot th¢ accounts in a¢cord&n¢e with the lern% of the Cliaritics aiid Trustee Iniesiinenl (Scotland) Act 2005 and the Cl)arities Accotinls (Scotland) RcgJulatiQDS 2006. The charity's trustees consider tha( the audit requiTcmeiil of RegTulatioii l 01 I Ila) to (c) of the Accounts Rebwulations does not applv. It is ￿Y responsibility io examine ihe accounls as required nderse¢tion 44(1 11¢) of Ihe Act and ￿ state whether paniculaT matters have come to my attention. Basis of independent examiner's statement My eXami￿tion is carried out in ac¢ordanc¢ with Rcgulaiion I l of Ihc Charities Accounts IS¢oiland) regiulations'2006. An exainination includes a review of the accouniing records kepi by the ch3rilJ and a comparison of the accounts pr¢s¢nted with ihosc records. It also includcs consideration of ￿)Y uiiusual iteins or disclosiires in the accounts. and seeks explanation Irom the Irustees concerninLJ any such matters. The procedures undertaken do nol provide all the evideNe that would I￿ required in an audit. and consequenily I do nol express an audit opinion on the Niew. is1ve￿ in th¢ a¢couni Independent exgminer's s19tement In the course of my examination. no matter has come to my attention which gives me reasonable cause to believe thai in any material respect the requirements: to ke¢p #ccountinby records in accordance wilh Section 44(] Ma) of the ?005 Act and Regulaiiort 4 of lh¢ •006 A¢ctsunts RcgTulations, and to prlparc ￿cOUnt￿ Mliich accord with the accountiii¥ records aiid coinpl! ivith Regulation 8 of the 2006 Accounts Re&Julations have not been met, or 2. to ivhich. iii Ji)y opintoji. att¢ntion should be drawn in tsrdri 10 enable a proper undeistandii) of ihr aLcounls tu b¢ r¢aLhed. ACfvLII The Chanered Instituk of Management Accounianis of Scotland Chartered Accountants 6i Kcllneth Street %T()RN()WA Y Isle ol-Lewis HSI 2DS Dale.. IS.o&. Ig I￿8C 5 Back Free Church of Scotland Statement of financial activities Year ended 31 DeLember 2024 Unrestricied Unrestricted General Desigynated Restricted Total Total Fund Fltnd Funds 2024 2023 Notes Incorne & Endowment Fund5 Donaiions & Legacies Intcrest Rccoivod Incoine from Charitable Activities Total 184,017 44,438 2.421 78.$ 47,644 228,455 2.421 2,655 233.531 237,687 2.-5.53 1.870 1,870 184.017 243.759 Expenditure ON: Charilpble Activities Govemante Costs Dcprcciation 147.9J4 600 410 80.093 228.437 600 18.8.$5 239.938 604 17.105 18.855 Total re50vrces expended 148,534 410 98,948 247.892 257,647 Net Ineomel(Expcnditurel 35,483 1,460 151,304) (14,361) {13,888) Transfers belween funds 13 (107.0061 107.006 Net movement in funds (71.523) 1,460 55,702 {14J61) 113,888) RecvNciliation of FuNd5 Total funds broughi forward 124,247 595 251.984 376.826 390.714 Total fund5 carried forward 52,724 307.6166 362,465 376,826 12J IN(￿e 13} The notes form part of these financial siaiemenis. Page 6 Back Free Church of Scotland Balance sheet A* dl 31 1)ccembci 21124 2024 IAed ,l$%ets 'langible a%stls 210.478 C ￿rren1 Assets Jk.bii)r C"&%h IILld I.rL￿,ChllrCh lif SLoildnd Lash ai bank alld in hand 31.895 62 l}44 20.711 81.379 162.613 lolalctsrrt'rtl as.Fels Lwdit(ws.' f211iJJg du¢ within onL year 1.305 1.305 5.198 5,1911 151.987 157.415 roiulussE15 1v.ss c'lirre￿l [￿bill11e$ 362.465 376.8?6 l.oiil net 155ets 362.46) 376.8?6 'I'he fund$ of tht th*rit)' lJnrestridod lunds R¢Nlficied Iiin(k- 54.779 13 307.686 124.1142 251.984 -Trfi2.465 176.¥!6 'I'hc linancial %IJIL￿cll1% pages 6 to 15 the￿, 3prAvfved b). Ihc fruslLes on 9 Junl 2025 and signcd nn ih¢ir tK'h£ill-b) lh¢ iindetnot¢d.. 'rh¢ notes fum part of these finaryeial siaiernents. Page 7 Back Free Church of Scotland Cash flow statement for the year end¢d 31 December 2024 2024 2023 Cgsh flows from operating aetivities: cu.sh prnvided IN) operalinK ucliwlies (10,5831 7,230 C4$h flows from investiRg activitie5: Purchase of pmperty. plant and equipment Sale of property. plant and equipmeni el cqshprovided by in) inveslinx ai'li¥YliÉ.% 19.9221 132.677) 120.5051 (25,4471 Cash Ilows from financing activities: Repaymenis ot-borrowin¥ Cash inflows from new bTrrri)wing L&Jli provided by (usediK)finan¢ing artivitie& Cliullge Irt cash alldc￿h equiwlenls in the reportingperiod {20.5051 125.447) Ca$h and cash equivalents #t the beginning of th¢ rep)rtin% period 141.902 167.349 Chsnge in cs$h #nd cash equiv#ltnts ITh the reporting period (20.505} (25,4471 Ctssh cash equiwlenl.f 01 Ihe end ofthe reportingperit 121.397 141.902 Reconctli4tion of thet incomel{expenditur¢) to net eash flow from operating actiwitaes 2024 2023 Ivei inCome/{￿pendI1urejfOr ihe reporlingperivd (o5pÉr Iheslalemeui dcilvliles) (14,361) (13.888) Adjustments for: DepTeciiition charLyes {Increa5eVdecre&se in debtors 17.105 (11,184} 5.987 (Decreasellincrease in creditors 13.893) (1.9741 ,Vel eashprowdedhy/(tssed in) operaling ortiwlie.$ 110,583) 7,230 Page 8 Back Free Church of Scotland Notes to th¢ Financial St#tementsfor iheyear ended31 December 2024 l. Accounting Policies Basis of prep4ring the firt*ncial statements The finan¢ial statements of the charity, whi¢h is a public beneftt cntity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 102) 'Ac¢ountingT and Reporting by Charities.. Statement of Recommend¢d Practice applieable to charities preparing their accounts in accordance with thc Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {elTective l January 2015)., Financial Reporting Standard 102 'The Financi21 Reporting Standard appli¢able in the UK and R¢public of Ireland, and the Charities and Trustee Inves(ment (Scoiland} Act 2(105. The financial statemenis hxve been prepared under the historical cost convention, as modified by the revaluation of certain assets. The financial slaiements are prepar¢d in sterling which is the functional currency of the charity. The trustees Consider that there are no material tsncertainlies aLx)ut the charitv's ability to continue as a gyoingi conceTll. The triistees also consider that there are no SiLTnificant areas of judLJements. estimai¢s or key assumptions that affect items in the accounts. ChtsrL'h Jncome All voltsntar￿ income and bank interesi is accounted for when received. Income from i&x reeov¢ries on (Fift AÉd is accounted for on ihe Accruals basis. VA T The congregation is nol registercd for value added lax Iherelor¢ all costs lo whi¢h vai is applied are included as val inclusive. Tangihlefixed &JJels' Thc C'ongregF2tion owns the Church, Hall and Manse buildingys at Back. Thc title deeds are held in tems of thc Inodel trust deed of the Free Church of S¢otland. While they remain the C'.ongJregation s propertics, the peTynission of the General Assembly is required before ih¢y can be disp05cd of. The propcrties are included in ihe financial statern¢ntS together with Computer Equipment at cost less depreciation applied at the follo￿.ing annual raies'.- Church Hall Manse Church Car Park chU￿h Refiirbighinent Coinputer Equipment /0 Straig?ht line 20/Tr Strdi¥hi line 2 % strdigwht line 5&/0 Straight lin¢ 50/0 Straight line 33 % straigiht line Page 9 Back Free Church of Scotland Notes to the Financial S¢atementsfor iheyear ended 3] December 2024 Accounting Policies {eontinuedl Slulemenl vf FinonciulAclivilies For the purpose of the Statement of Financial Activities as shown on page 6, funds ar¢ d¢fined as follows-. Unres¢rif ted funds comprise grants and other incom¢ received for the objects of ihe church without further specified purpose and are available as gen¢ral funds. DesigTrated funtts represent unrestricied funds which have been earmarked by th¢ Trnstees for particular purposes. Restrieted funds comprise income which ha5 ￿en received for the objttts of the church and spe¢ified for A restricted purpose within these objccts by the donor. Pag¢ 10 Back Free Church of Scotland Notes to the tinancial statements Yearendcd 31 Decetnber 2024 'oluTrt*rv income IJTÉTL￿¢fi¢t¢XI ResiricILd und5 l.unds 2024 153.610 30.407 40.939 194.549 3U.4U? 347 210.451 21.5¥0 164 T&x TLYlaitn- (ienerai T&¥ r¢claim- Pr¢)[￿nY rL'Llaim Ch￿l1￿bIl, Donalions 347 3.152 3.152 2.367 (irani- l.L'()% Ministu-in-'I raining 44.438 228.455 237.6x7 Income frnm C.h8rilAblt gdivili IlnKqthC￿d Funds e5thcled 2024 2023 Ma8Jzine Income Donatio￿£ 10 Ilall Aciiviii¢s 785 785 944 1.870 1.870 2.575 1.870 785 2.655 3.519 4 C.h4rltsblt aeiiiitlts l)ther irea Total Total cos costs 2024 202i Aciiwij, I.0¢￿ Miniskncs National overseas ministrtes 119.647 59.420 49.370 169,U17 59.420 59.544 49.370 228.437 239.93 7J ININe O) ()rwhi¢h: R¢i4ting 10 unresththed funds 140.052 .292 148.344 Relaling io restrithed funth. 41.078 80.093 7.723 (Trovcrnance tojts 2U24 2023 l..xamincrfs rLynunLralion 600 6114 Page11 Back Free Church of Scotland Notes to the financial statements Year erhded 31 December 2024 Support eosts 2024 2023 Property cost& insurance & council tax. Water Rates Heat. light & telephone Repairs. mainienanLe & cleaning oirice siationery, printing & post. Bank charges Admin Fee5 Hall Catering Sundry Magazines 7,723 2,044 22,536 9.756 4,389 8,346 1,668 22,647 7.910 2,820 21 565 99 914 1.237 491 410 1.397 624 49.370 46.227 7 Other Direct Costs 2024 2023 Local Ministri¢s'. Mini%t¢rial expenses Mini5ter-in-TTaininb Stipend Youih aciiviiies Livestr¢aming Donation lo central fund5 9.626 9,561 6.002 700 977 116,927 846 698 108,477 119,647 134,167 Natlgnal and Overseas Ministrie5'. Overseas work Home work 16.650 42.770 15,900 43.644 59.420 Total other direct costs 179,067 Page 12 Back Free Church of Scotland Notcs to the financial stalem¢iits YetreThlrd 31 Lkcernbrr20ry4 (hU￿h Rcfutb Car Park U Tai4ibl¢ Fi¥edASSE15 Church Lompu¢¢i Man5f AI l JAnuiry ?fP.4 Additions l)Ispo4ls At jl tk'kkiiiki 20*4 146.4?3 3711.FJD 9.922 4.948 zw l?.y67 At l Jllnulln" ?0)4 2(X) 59.761 5.735 7.284 1£9.379 4.648 3.0?8 Ai 311kn'Lmbcr7024 l ¢1¥¥ At il Lx.Lcrn￿r2O?4 4fb.4A7 3.S98 210.478 .4131 IkL'rThbrr?OJ? 54.993 2024 2D23 Pr¢￿id (K￿ndIt￿re 2.652 18.059 ?7. ID (-r¢d*torJ: fAlli￿Rd￿¢ *illklp tyjlr yrai 2023 451 84? CAI￿￿$¢5 4.357 11 Tr*rn•clws With TrwslE tl•ck Free ￿[Ch TODS M1s$i<￿ IIous¢ l* Chkiil! in qtriTlwqi i)Jri￿ thc YCIT in￿1￿$￿￿￿1r￿L*td a h)ts14bff47 %h? i?Ii!- iJk.Xllll IlwL- Free Lhurchbv wuy L)r{￿￿711 olf￿[111¥5O1￿¥￿1Ig￿l PlVJCLt fund¢JorA11th1S. If)¥d&OJII 111 Iylilivii Iv i¥oik unikrtaken In ¢apaui)' a5 Lhurth LXTi¢cr £940 W12023.. hl%l for his iTOtka% J1s$i$itsntChur¢hOff￿￿r (h. r¥cLivÈ￿ r¢iinliul%riiiiiil ijl aThJ aodillonal 51iwndand re4￿CO ¥OS15 iOLilling £9.6?61?0?3 £9.5611 IknT¥y ihe year 8 rwirinR c4)Ik*iioR w4% kld ￿ rnise fkn Ihv.*rncc I'hesum tawl w89£1.Q33 1?07J El.055) ILrnorial Lth)miNC¢ a5 well L% Flack Tr1￿ChU￿b Illowinb. RLmemb¢rarK .iie tsuslLL4S ofihk BthL-k W AdoNiion aiiJ 5 L?.(KNliofM.h ill rl tswk.dunn¥th¢ y¢pr ￿ kItt￿sdts & Flospi￿ Idrharity In Scollandl iotsllii¥11.5V512023. Pr25entsiiorts were madL ihr yknil . Idwlto ihcvkluc of£i.550 Pa9e 13 Back Free Church of Scotland Notes to the financial 51atements ye•rth￿st D£ttMbei2024 11 linmsiritw Inc￿111¥ r￿[Ce% ex&*hdcd GenerAI Trwjd tu.01? 1107.0￿) 52.n4 5•5 i.lvi 2.055 T￿11 untes￿l¢d funds 14%.941 '.%IWpiNL.dlld1l.yi￿ lo IhrcDngrwiiDn followi1￿ fw*ra15. Atddiiw. ￿th¢￿Se&rIhe thwh ￿&haIl lxilitTh.n￿S¢￿[e￿￿￿1E￿d￿￿naI[￿[hIc1i1￿1a¢$￿￿ atethetefiy trcaledASunry5mclcd fund5 ij It￿tricit￿ fuAdy IIKoThinB eApEndd Ttsnsfrt5 F￿d 04.549 274.025 1769 i.g56 715 i.$ 18461 (onfioknl ('thsiiahity eDNfeteKe (Onw¥4ti￿1￿l lthl rr&tsiEl¢d 2.058 98.948 251. I.EX6 307.686 lo7.1￿ I r￿j￿r￿.￿.11￿Tr1- wh41 P[e41￿$￿tr Asset re&wto ￿Ilding￿0Tkr￿TKdOul u111￿￿ r￿d5 t￿11 bEing tryd I￿n￿bSpeci￿ I'01￿11￿￿￿￿j IFK Futslu5¢d for Iheupk¢cpand iweme￿I0th£ ¢h￿￿h. w5¢ u¥$ wewO￿l) thc.¥lid-w¢¢k 5Pcci¥l roll(&*￿S- A %p¢¢I￿ Collcrhon 15 hekl rnothl> 10 fv"kthl- I￿15 t￿d help4 Nih the ¢05tofik ￿￿1(11 ts51#5 ￿￿libe[S knd ￿et¢￿ts hiyc trans￿ &ifi¢uliics its I'hriitl¢llllli. ( tht )Eii lh¢ ¢OV4#lion h)skd * (-anfidcnl (-kniiiznity fI￿rt￿ lcd 5dk5 4 Ihn b3s¥d rhnsll￿ chknty. Th15 fi#*nriill> ￿. F￿e (*uich olSctytsBd'8 bfi&SiDnS Ikwd and ltsh- 'lThe co￿￿￿110￿.5 fund-I&LsinBpclivilre¥ ha￿ l¢d to Ihe tSlsblishm¢nl ofk (￿d Inr Ihc y￿1h Club ITr ¢Ldt0pIThn¢*&￿th¢ ¢lub'5 ￿1V￿*s1￿d￿￿d￿￿SrS s>in￿thrIl[ lo IkLWWipn'50bJe¢l AluK￿l0V￿- Tr¢on8re¥*iionwvesthow W￿￿llY1￿¢0YCrw￿fthE￿sts0fthe wrthw50fmw7JnrsfordistThMiits Th15 gro￿ c51abllsh￿d in 7915 ￿ ith to [￿lit11r ftr Inddlcrs I￿1[ piienl&y*ndp¥i¢nts in 4 (hurrh ￿lih¥y￿1 rrlated lh£￿5 < ieL*ih¥ loi 5pecifK ￿l￿ed IV kus0don￿J¢IsuTh1¢rtth by Fv ClnllrhhTrfwtherIhcth￿￿￿n￿￿tOrtht ¢hwh'5aiMSa￿ llFliviliesirt I￿￿5￿¢1 - ('011￿t1￿& wy¢ h¢M Iv NU￿ber Or¢•u5r￿ IndI￿d￿l WEAt￿5 Page 14 Back Free Church ot. Scotland Notes to the financial statements 14 VLbluTr¢¢or6 In Clmninon ￿1th a11 congresations ofthc FrLt. Churrh of koiland thL Ll)nEfLEalinn b¢ncfits from Ihc contribution Ina￿. bs I￿1￿￿le¢15 givc thrir Ill￿¢ an talcni% willinglv llyr tliL benLfii ofihe L'hufih IhL arLiS gf ¢on¥FegJiional Ille ￿kILh Ill￿ t￿. LoNlribution of￿￿]￿ni¢¢rb ale Man￿ ¥'arIL￿ rnuLh of aL'livily wollia be unabl¢ tocon11n￿ ￿e It noi thecotnrniimeni showi. IS A Trily5L% Nrt.4Me¢% by fvthds General l.'und ]k￿ls￿alL Fund Iksiricted Total 2024 2023 Trlxe41 As$ei$ 210.478 Lurrellt PrLyavminls accru¥d Income Lpsh at hank attd ID hand 28.307 25.572 3.588 93.770 2.055 141,902 (-￿dIt￿lS and aiirual% .*¢t Assets 2.055 3A2.465 376.¥26 16 C.outrib￿li0Th to C'enirAI TThL' 5y%tctn lor congrL'#atioi?al Idf¥Ll% to Cinlrol Iliiirih funds allo￿5 for a P￿)￿rtiOn of wdinary ill¢lHne 10 bL fL4alnLyI ty IhL' mL 3111212024 185.$87 2U.327 17%.337 CvnErLYalional AllowwKe 23.00(1 33.240 25.B Admin15trd110n ILVY 24.000 82.040 96.152 178.4501 50% ikLyL￿r{21j2J (th6) 48.076 3 j.?40 25.B(X) 59.932 31.450 Adiniiiistraiion LvTrry Iluc t0tLMlt￿ fvnds Comriimned io ¢L'nt[￿ fund5 108.477 Page15