scolli.sh Chority No.SC038164 BACK Free Church of Scotland Trustees, Report and Financial Statements Year Ended 31 December 2025 BACK Free Church of Scotland Contents of the FinaTrcial Statementsfor ihe yeur ended 31 December 2025 Page Rewrt of the Trustees Report orth¢ Independent Ex8min¢r Statement of financial activiiies Balance sheet Cash flow slalernenl Note5 lo the Financial Sialements 9- 16 BACK Free Church of Scotland Report of Ihe Trustees Tht trust¢¢s preseni their report with the financial statements of the Charity for the year ended ) l December 2025. The trustees have adopted th¢ provisions of Accounting and Reporting hy Charities.. Statement of Recommended Practice applicable (o charities preparing their accounts in accordance with the Financial Reporting Stsndard applicabl¢ in the UK and Republic of Ireland {FRS 102) letTectiv¢ I January 2015). Aims Affiliation Back Free Churcli of ScoilaTrd is a congjregation of the Free chU￿h of Scotland working towards the common aims set out below. It is a Presbytcrian chLifLh adhering in its worship and doctrine to lh¢ position of the Church of Scotland at the Reforniation. The Frce Church ol- Scoiland has an explanatory docurnent which ¢xplains the origins of thc c.hurch and which b7SV¢S the historical background to the Church comiHg into being in 1843 and lists documents in which is embDdicd the constitution of the Church. The document is available on r¢quesi frotn the Free Church of Scotland, 15 North Bank St., The Mound, Edinburgh, EH12LS. The Fr¢e Church of Scoiland Currently has over 100 congregations in Scotland, as w¢ll as one sn London and four in North Amcric4 and sister Churches founded by mission work in Indi4 Peru aTrd South Afric& Th¢ Church also has a seminary in Fdinburgh for the trdininbT of ministers and other c.hristian workets and 5UStains an extensive missionary programme relative to ihe size of the church. The principal activity of the Church is the conduct of public worship and associated Thatters in the context of local conuiregations. Dating from 1843 but with ils roots in the R¢lom)alion. the Free Church of Scotland owes its disttnctive title to its hisiorical SirU￿1¢ to retnain 'free' from state int¢rf¢rence in its inl¢rnal affairs. It has clos¢ and active r¢lations with many other Refomjed churches of Jesus Christ throughout th¢ world and stands firmly in th¢ tradition which actepts the Bible in its eniirety as the Word of God and. Ihercfore. derivcs its forms of teaching, worship, ministry tilld governmcnt from it. The main einphasis of our worship is the preaching of the gosp¢l - the ¥ood news of a free and sovereign salvatiolt through Jesus Christ alone. The ¢ongregaiion is authoris¢d by the Church to have a minister paid from central funds of th¢ Church. The church building and the minister's manse are the prop¢rty of the cOng￿gatIon and are held under the Church's model trust deed. The congreL¥ation makes grants from its gsft income to individuals and organisations whose aims are compatible with the congregTation's objectives. Achievements snd Perform4net During the y¢ar. the church met regularly for worship and carried out various activities in pursuit of the abov¢ stated aims. The Ellinister wa% responsible for arranging weekly services. whicli norn]all}' include at least two services each Sunday and four meetings during the week. The church s¢rvices are streamed on-line on ihe congregation's YoutuEt channel. M¢mirrship of the congregation was 205 at 31 December 2025 (2024= 207). The congregation continued its comjnitment lo support the National Fre¢ Church of Scotland both spiritually and financially. Pa8c I BACK Free Church of Scotland Report of the Trustees (continued) Si&Jnificant highlighis, ¢v¢nts and developmenis of not¢ in the year include the following.. In relation to eongreg4tional activities= Th¢ continued provision of Crèche facilities for parents with young children on Sunday tnornings Providi¥tg Bible Buddies (Youth club) for the young of the district. The provision of a Youth Fellowship in our community. Hosting a Western Isl¢s Women's Chrisiian Conference. Hosting part of the Lewis Christian c.onference. Elosting a Confident C'hristianity conference with Solas. a Dundee based Christian chariry. ProvidinLT a Little Lambs club for toddlers meeting weekly. Giving practical and financial 5UPPQrt to the ong>oin¥ work of God is GiTrod Afrt¢a charity. The installation of solar panels to provide heat and light for the church and hall buildings. In relation to ¢ongTega¢ional fundlng= Maintaining a high level of donations from church members vta w¢¢kly off¢rings and Gift Aid donations. The monthly charitsble collection coniinucd to help charilies, other organisations and individuals in mission work and other causes Worthy of asslgtance. Maintained high panicipation b). church members in ihe Gift Aid scheme. Donation5 made to Bethesda Nursing Home & Hospice; South Uist & Bcnbecula Free Church. Broughtyferry Free Church. Moldova Support Group- God is Good Africa; Abr￿la]n'S Oasis, Back War Memorial. Slavi¢ Cio8pcI Associatiorj, Platform 67, Op¢n Doors, WEC UK. Flebridean Men's Cancer Support Group, The Samaritans, Scottish charity Air Ambulance, The Salvation Anny. Doves Corn¢r, The Christian Institute, SAStiA. Hebrides Alpha. Steadfast Global, ENABLE, WICCI, Macmillan Nurses. Safe Famili¢s, Lu¢ky2BHere. Blythswood. Lewi5 Christian Conleren¢e, Mercy Ships. OMF, Good News for Everyone. IMJP. WI WoTnen's Ai(L Crossroads, Ton¥ Primary School and Eilean Siar Foodbank. In total 43 charities and individuals were assi5t¢d fiom the charitable fund in 2025. Finaneigl revlew Principol.siJun'e.% offunding The congregalion r¢c¢ives its funding by way of weekly offerings and Gift Aid donations. Resu115fvr iheyear Thc financial State￿¢nI$ for the year are set out in pages 6 to 16. The Ststemeni of Financial Activities on pabtre 6 relle¢ts net incomin&J resources of £46.179 {2024- £(14,i61 J). Reserves It is the policy of the congregation to maintain unrestrieted funds at a level which equates to approximalely three months unrestricted expenditure. This allows Su￿]¢]ent funds to enabl¢ the ongoing work of th¢ church to be maintained. The General Fund Ipage 141 at 31 December 2025 amounted to £67,467 {2024 - £52,724). The Trustees are grateful thai during 2025 this wds achieved and exceeded the desired l¢vcl throush the on&ioing support of the ¢on&ir¢gsation. The hall Desigjnated Fund balance at th¢ year-end wa5 £2.837 {2024.. £2.055}. Total reserves, inCl￿ding th¢ balances on restricted funds, amounted to £408,644 {2024- £J62.465). Page 2 BACK Free Church of Scotland Report of tbe Trustees (continued) Grartt Muking Poliey The congregation make% grants from its gift income to individuals and organisations whose aims are compa(ible with the Congregation's obj¢¢tives. siulep￿ul on R&sk The Truslees a5se5S the major risks to which the congregation is exposed on an ongoing basi5 and have established procedures to Tnitigate those that are idcntified as a result of these reviews. Trustees and Office Bearer5 Strn¢ture, Governance and Management Back Free Church of Scotland is established by Constitution. The church is 8 Scottish Charity (No. SC038164). The governm¢nt of the Free chU￿h of Scotland is Presbyteri1￿ and the congregation is within the Presbytery of The Western Isles. Tru.si*e.s and Office Be(4re The church is Presbytcrian in govemment and its day-tfrday running is undertaken by (h¢ Elders Ithc Kirk Session) and the Deacons (the Ikacons, Courtl. The Deacons, Court's sp¢citic function relates to the rnaterial and financial business of the congregation. whereas Elders are charged with the general cind spiritual oversibht ol. thc congregations. It is accepted practice for the Minisier and Elders to also be in m¢mber5hip of the Deacons, Court. Under chllrity law the D¢a¢ons' Court is deemed to be the Trustees of the CoiigJregTation. {This is distinct from the role of congregaiional trustees responsibl¢ only for holding PrO￿rty sn trust). Appoinlmenl of Ch&rity T￿slee5 Th¢ Kirk Scssion exercises its discretion in detemiinin& lh¢ most appropriate meihod of electing new Trustees {Elders and tkacons). Any eleciion process must involve the commiinicant member%hip of the con&yr¢gation. There is no fixed term for Trusteeship. Prior to their appointrnent, new Trustees would have Served the thurch for some time in various roles and would be familiar with the church'.% values, its airns and objectives as well a% its day-to~day orerdiions. As part of th¢ir induction programme. new Trusiees arc required to understand th¢tr statutory reswn5ibilities as well as their r¢sponsibility as elder or deacon. Referenee and AdmiRistrative D¢tails ReglSiered Nome Back Free Church of Scotland Charity. Regislralion Number SC 038164 Addres.¥ cio Back Free Church. Vatisker, Isle of Lewis Tel.. 01851820 320 www.backfreechurch.org Page J BACK Free Church of Scotland Report of tbe Trustees (continued) Tnislees The Deacons, Court (the Trust¢¢s) who served during th¢ y¢ar were as follows.'- De&eons' Court Elders.. W MackeTtzi¢, W A Macdonald, K J Mackenzie. C Martin. Rev A A Macdonald (died March 2025), l A Mackinnon. A A Macl¢nnan, A.J. macle￿1. N. Ma¢l¢od, D Stewart. K Macphail, M D Maciv¢r, N M Graham. K A MacdonalQ A Macriichie, M Murray, R Murray. D¢a6'1)ns.' A Macdonald. K Murray, t) Maciver, A Chalmet5. 1 Macdonald, J N Mackay, D Macleod. W F Macleod. N Ma¢phail, A. Morrison, A. l. Maclachlan. A. Maciver. M. Graham, M. Ma¢donald, D. Crichton and C. Maclean. Minister: Rev C F Macleod Bankers Bank of Scotland. 47 Cromw¢ll Street, Stornoway, Isle of L¢wis Independenl Eraminer John F. Moffat BA FCA, CIB S¢rvices, 63 Kenneth Street. Stornoway, 151¢ of Lewis HS12DS OTr behalf of the Trustees AJ Macleod Trtl.SlL?eNCILwrk" lip il* l)L'acons' C 0￿rI Dated= 8 June 2026 l)agc 4 Back Free Church of Scotland Report ofthe Independent Examiner to the Trustsesfor the year ended 31 De£'ernb¥r 2025 I report the accounts of the charity for the year ended i l De¢¢mber 2025 which are set out on pages six to sixteen. Respertive responsbbilities of trustees and exami￿er The charity's trustees are responsible for the prewaralion of the accounts in accordance with the tetThs of th¢ Charitics and Trust¢¢ Inv¢stm¢nt (Scoilandl Act 2005 and the Charities Accounts (Scotland) Regulation$ 2006. The chariry's trugtees eon5ider that the audit r¢quirement of Regulation l 01 l )la) to (c) of the Accounts Regulations does not apply. It is my re5ponsibili(y to examine th¢ accounts required under section 44( l Kc) of the Act and to 51atc whether particular matters have come to my attention. Basis of indepeDdent examiner's statement My examination is carried out in accordance with Regulalion I l of the Charities Accounts (Scotland) rekTulations 2006. An examination includes a review of the accountin&F reLords kept by the charity and a comparison of the accounts presented with those ￿t￿rds. It also incliides consideration of any unusual items or disclosur￿ in ihc account5, and seeks explanation from the trustccs conccThingF any su¢h mattcrs. The priKedures undertaken do ngl provid¢ all the cvid¢n¢¢ that would be required an audil, and conscqucntly I do not express an audit opinion on the view given in the accounts. Independellt examiDer's stattment In ihe course of my ¢xaminaiion, no matter ha5 come to my attention whi¢h gives me ￿asonabl¢ cause to believe that in any material respect ihc r¢quir¢m¢nts- to keep accounlinu> records in accordance M'ith Section 4411)(a) of the 2005 Act and R¢&Julation 4 of th¢ 2006 Accounts Regulations. and to prepare account5 which accord with the accounting records and comply with Regulation 8 of th¢ 2006 Accounts Regulations have not i%en met, or 2. to which. in my opinion. attention should be drnwn in order io enable a proper undersianding ached. Name: John E Moffat BA FCA Institute of Chartered Accountants in En¥land and Wales Address.. CIB Services Chartered Accountants 6J Kenneth Str¢¢t STORNOW A Y Isle of Lewi5 HSI 2DS Date: 11 06. 16 Pd8e 5 Back Free Church of Scotland Statement of financial activities Year ended 31 December 2025 Unrestricted Unrestricted Cienerdl Fund Designa(ed Fund Restricted Funds Total 2025 Total 2024 Notes Income & Endgwment Fll￿d$ Donations & Legaci¢s Interest Received Income from Charitable Activities Totsl 193.217 103,694 1,806 352 105.852 296,911 1,806 1,642 300.i59 228,455 2.421 2,655 233,5 i I 1,290 1,290 193.217 ExpeDditur¢ on: Charithble Activities Governanc¢ Costs Depreciation 175,753 650 508 57,298 233.559 650 19,971 228.437 600 18.855 19,971 Total re50llrces expended 176.403 508 77.269 254.180 247.892 Net Ineome/(ExpeThditure) 16.814 782 28,583 46.179 {14,361) Trnnsfers between funds 14 {2,071) 2.071 N¢t movement in funds 14.743 782 30.054 46,179 (14.3611 Reconciliation of Funds Tolal fuTrd5 brought forward 52,724 2.055 307.686 362.465 376.826 Totsl funds carried forward 67.467 2.837 338,340 408,044 362,465 (Il'oiv 13) The notes fornj part ofihese financial statements. Page 6 Back Free Church of Scotland Balance sheet As th 31 Decemkn 2025 2025 2024 'i%td 'raMgible ￿Sets 200,547 210,478 C￿rrent A$s¢ts I)cb￿[S Cash I leld by FrL'L' C'hurch of Scrf14nd C'ash ai bank and in han 4.S.128 31.89.S 62.944 159.829 153.292 Currenl j.igbkltll L T¢dilOts. tall￿￿ due within yeaT io 1.305 l.i05 ,Vei CurrentAs¥cis 148.097 TdÉulusSe15 less ituY¢nl liabiliiies 408.644 362.46. Crediiors. am()unL¥ fullin8 due in mort than one year "roial ntt *Astts 408.h44 362.465 I'he fund¥ ofihe rh*rili 13 14 70.104 338.340 54,779 3(17.6¥0 R¢s¢ri¢icd inL4>lllL lullds 411¥.644 Ih2.465 Th¢ finaniial 5tateinent$ pages 6 10 16 wcre apprn￿￿ by the Tnisiees ()Ji 8 June 2026 and Si8nc¢l un iheir ￿h￿Il.bY the u￿(lerno￿O.. A J Ma¢l¢od Tr￿Slee The notrs form part ol'lh¢se finwJ¢ial Stslements. Page 7 Back Free Church of Scotland Cash flow statement ror ihe year ￿ded 31 De¢embcr 2025 2025 2024 Cash flows from operating #¢txvitie5.' el coshprovidedby (used in) Iwernling Aciivilies 63,344 11(1,5831 Cash nows from investing activities: l)urcha%t i)t' propcrty. plani and e4UiPtn¢nt Sale of propLIrt)'. Pl￿￿1 and equipmenl Nel c&shprovidedbJ' (￿e￿I￿} Invethng aclivilies 170,0401 19,9221 (6,6()61 120.5051 C&sh flow$ from fmanclng x¢¢ivitie5: R¢paym¢nls of bomjwing Cash inl1(1￿4 Irom ne￿ Ix?rruM'ing Nel cashprovidedby (¥%edin)finthnting aclivirfes Ch*ttge l# rosh undcash egtslwlents in Ihereportlngperiod {6.696) 121),5051 C$$h #nd c*sb equlwxltnts al the beginning of the reporting period 121.397 141.902 Chfing¢ in ¢*sh and tash e4uivalents in the r¢porting perlod {6.6961 {20,5U51 C&.sh equivolen15 al Ihe end ttfihe reporlin2pen.od 121.397 Reconcillation of n¢t incomel{exp¢nditurel to Met t#$h llow from operating attivities 2025 21124 Nel incoMe/{w￿Ad11UTe)f0rt￿e￿eportlNgperII￿ (rt¥perihe51ate•fteni offivancial oclivilies) 46.179 (14,3611 Adjustments for: Deprcciaiion ¢hargc5 lJnc]rts¢lld¢crease in debtWS 19,971 18.855 113,2331 111,1841 (Ikcreaselliniredse in vreditors 10,427 13.8931 Nei L'oshprovided by/{us￿l￿) operallng4divitics 63,344 110.583} Page 8 Back Free Church of Scotland Notes to th¢ Finaneial statements.for iheyear ended 31 Decetnber 2025 l. Aceounting Policie$ Basis of prepariTrg the financial statements The financia] stateTllcTlts of the eharity. which is a public benefit entity under FRS 102. have been prcpared in accordance wilh the Charities SORP IFRS 1021 'A¢counting and R¢porting by Charities.. Statement of Recotnmended Practice applicable to charilies preparing their accounts in accordance with the Financial ReportiR& Standard applicable in thc UK and Republic of Irelaiid IF'RS 1021 {effective l January 2015)., Financial Rcporting Standard 102 'The financial Reporting Standard applicable in th¢ LIK and Republic tsf Ireland. and ihe Charitie5 and Trustse Inv¢stment {Scotland) Act 2005. Thc financial statements havt been prepared uiider the historical cost convention, &s modified by the revaluation of certain ￿sets. The financial statements are prepared in sterling which is the funrfional currency of the charity. The financial statements ar¢ rounded ti) th¢ nearest £ l. Th¢ Irustees consider tha( ther¢ are no material uncertainties about the chariry's ability to continu¢ as a goingj roncem. The trustees also considcr that there are no significanl areas of judgFements. estimates or key assumptions that affect items in the ac¢ounts. Church All voluntary in¢om¢ and bank interest is aceounted for when reeeiv¢d. Income from tax recoveries on Gift Aid is accounled lor on the accruals basis. The congregTation is exempt from corporation tax on its charitable activities. The congregation is not registered for value add¢d tax therefoTe all costs to which val is applied are included as vai inclusive. TangihlefLred asse15 The CongFre&Jation owns th¢ Church, Hail and Manse buildings at ljaek. The title deeds are held in ternis of the model trttst d¢ed of ihe Fr¢¢ Church of Scotland. While they remain the cOngre￿tion,$ propenies, the pemiission of the General Assembly is requir¢d ￿[ore ihey can be disposed of. The properti¢s are included in ihe fin2n¢ial statements together with Compuler Equipment and Solar panels at cost less depreciation applied at the following annual raies=_ Church Hall Manse Church Car Park Church Refurbishrn¢nt Compurer Equipinent Solar Panels l D/0 Slrdi&Sht line 20/0 S￿ight Ii¥L¢ 20/0 Straight line 50/0 StraiL¥ht line 5 % slrai¥hi line 330/0 Strdibht lin¢ 40/0 Straight line Page 9 Back Free Church of Scotland Notes to ¢be Financial Statementsff)r the year ended 31 December 2025 Aeeounting Policies {eontinueil} FundAccounting For ihe purpose of the Si￿ement of Financial Activities as Sl￿WEl on page 6. funds are defined as follows- Unre5trieted funds comprise grants and other income r¢¢¢ived for the objeets of the churrh without further specified pUr￿se and are available &s general tunds. Designated funds represent unr¢stricted funds which have been varniarked by the Trustees for particular purposes. Restricted ￿ndS comprise incoinc which has b¢en received lor the objects of the church and specified for a restricted purtK)se within these objects by the donor. Page 10 Back Free Church of Scotland Notes to the tinancial statements Y¢ar en¢kd 311)ecember 2025 Voknnlary irttome UMr¥slTicied R¢5tr1Cted unds Tol Totsl 2024 Funds 161.782 31.435 56.792 218.574 31.435 2.466 4.071 194.549 30.407 347 Tax r¥Llaim- Oencral Tax ri'¢laitn- Prope l&¥ r¢il#im- Ch￿1¢&ble Donaiiortg liTanl Conimllnity & Kencwable nergy sc￿Me 2.466 4.073 3,152 40.363 40.363 103.694 296.91 228.4.f5 Ineomt from Charitable atti¥i¢it5 UnffsirÈ¢ii Futtl¥ Rtstri¢i FuThls Totsl 2025 2024 maga7.ine Income Dwaiions lo Flall Athiviii¢8 352 352 785 1290 1,290 1.870 1.290 352 1,642 2.655 4 Cb*rbtsble attivities Other dir¢LI Suptx>rt osts Totsl 2025 Totsl 2024 Aclivlty IA)¢&l Ministries Naiimal a￿1 overseas msni5tries 125.580 53,233 54.746 180.326 169.017 59.420 54.746 233,-$59 228.437 f￿￿e ()rwhith.. R¢laiin8 10 unresrrl¢iL￿ fullds 139.$50 36.711 176261 148,344 R¢laiin8 to TCStrti&xI 39.263 18.035 57.298 811.IW3 Governanee r051s 2025 2024 CxaminePs r¢muneratio (>50 6ll Pago11 Back Free Church of Scotland Notes to the financial statements Year ended 31 Dectmb¢r 2025 6 Support costs 2025 2024 Property Losts, insurance & council i￿. Water Rates Heat, 12ghi & ielephone Repairs, maintetwice & cleaning O￿lCe stationery. printing & post. Health & Safery Training Bank ¢har¥es Admin Fees Hall Catering Sundry Magazines 15.217 938 19.713 9,711 5.164 1,091 39 665 508 683 .017 7,723 2.044 22.536 9.756 4.389 491 410 1,397 624 54,746 49,370 7 Other Dirett Costs 2025 2024 Local Ministries.. Ministerial expenses Mini5ter-in-TrainingF Siipend Youih activities Livestr¢aming Donation to central fvnds 9.910 9.626 .336 1.193 846 698 108.477 125,580 119,647 Naiional and Overseas MÈnistries.' Oversea5 work Home work 18,516 34,717 16,650 42,770 53,213 59.420 Total other dIr￿t costs 178.813 179,067 (.lofe 4) Page 12 Back Free Church of Scotland Notes to the financial statements Y¢ar¢nd¢d 31 r*cember 20?5 Chur¢h Rcfutb Car Pwk Cornpuier Fiied A$￿ts Chw¢h Mans¢ Pat￿1¥ Tothl Cos1 At l Janwry 20?5 21N) 92.967 70.040 I)Is￿S￿l Ai 311)ecembet 2025 2QO 130.534 54.?(A) 458.75? l)epreciAIio Al l 2023 Charge fLTrrythr DI5￿53]S 131 [k¢ern￿'r 7025 65.499 &.527 40.4￿ 4.64N 40.2.59 J.0?4 12.725 3.598 178.234 2.170 4i.2%7 2.170 1gX.-)05 t 31 Ik'LemiKY W? J 5).090 Al il De£¢mber ?D?4 46.487 3..%9¥ ?lQ.478 9 Jkblor5: fAlliD¥due within year 2n?5 2024 J.075 40.053 4.8¥ 27.( i￿0￿C 10 Cr¢0*1￿ts.' filllnxduewilbin ODeye*r 2025 2024 458 47 AcerwILxpen￿s 11 IranJ#¢iH)tss Thith TrDJtttA Back FILf Chuich ￿¢$ Tvng Mi5510n cMnl! Icg51ered In %cotlandl for 5cverJl mnnthl) wavcr rncctin&s durinb lhe )¢ar Tuny M15510n r￿￿l1Cd I_..￿ 1tt ?0!J for ihc ihe IdLililic% l?1Tr24 £3.61K)I ML55r% C MIL nin. K Maiphail, R Miiftay. r) MacivL'r. l) Lrich¢ON R¢v A m￿ch ?U)5I IVLYL. I[U￿Cc5 Ot. I£￿- Mis%iLTrTr IIou5i J$ W¥ll a% Tr14Lk Tr'rLL C'huiLh DoNtion5 m&l¢dufin¥thr}Larlo h¥lp the Is Afri(8 la Lhanl) fLwsicrcd ID ￿￿tI￿NI) 1oi*lli*b £fj.(W I￿24 £6.(thl0l'￿*ich Mr KJ MD¢k¢n&¢ i$a Irll￿ During }LITlrLlStcescon¢ribuied ts tot￿ of£5! 40512024 £47.562)to Back ChufL'h by way offreewill orrLY&ngsand capital PlDJLci furmldoj￿tIOnS. P*}m¥nls lotAlling £5.(¥MI 120?4 £5.0001 werL made to A Ch&lincrs Iljeaiw) In r¥lalivn lo wurk UTthrtak¢Th In ¢4P4iil> as ChuiLh Offii¢f Atm1 £940 1?024 £9401 forclcanin¥dulics N (Eldcrl rc¢oiv¢d £2.5ml2n24 £2,500) for hi8 as AE¥151ant Chwchofficei 0￿1[￿51￿¢ ￿'c￿]ved i¢imbufsL.mL￿t ofL'X￿S &tvJ addilional Stiv￿ r¢l*tcd c05lst4Jtalling£1LI.42V I)0!4 £y 67th). Dynngih¢ year u tttiTin¥colkniion h¢ld to raiye funds for Ba¢k WaT Memorigl lomrniiieL' laoDc la ¢harii) tCWSlcicd In ScthlaThllofwhi¢h M¢55ts A MaLnlchieand N ￿ fyr)h#m a memb¢rs. Page 13 Back Free Church of Scotland Notes lo ihe Iinancial statements Ye3rendcd 31 L￿<¢M￿r?￿l25 12 CoM￿nI]Ve4 &Jrth¢ Sl*ttmpnifjf F*Th*nciil Artivit* Ilnrtsinc c$ignaied Rcsiridcd FuThd Fund 2024 rJon&tions& l£biacies In¢er¢st Kc¢¢ivcd Inc(The ChaniablÈAclI￿7lIeS 184.017 44.438 228.45$ 785 47.N4 2.fi55 .AycTrdilurp on.. Lhariiable AMiTritie5 tiovctnJn¢¢Losts D¢pieL'lation 147.934 600 410 80.093 228.437 600 'lot*l TrStsurC￿eXp¢n￿ed 9¥.948 247 lnrofftell￿Xpe￿dl¢￿rel 151.304 lund 1107.0061 107.fMkS tt IMvemeTrt in 1.4fv) 55.7U2 R(yONcilist￿Th￿f Tr'und 1•ial broubhi forwar 124247 5¥5 251.914 376 820 "rthi tArri¢d f•rw*rd 52.724 3O7.0¥ 302.40. Balance at Incryning Resoyro exFthdLd at Tran8fers Genctal fund 52.724 1176.4031 07.467 2.055 2.837 TtsL￿ Uniestrictc￿ lunQ5" ).3¢M Cornp¥alivesf￿ movemLnt In fund5 RcFnuic¢$ expendgd fesourcts TrJnsfers tiener￿ Fund 124.247 114X.5341 1107.0th1 52.724 2.055 rol￿ UDi¢sirKttd fund 124.842 148.9441 1107.OOh 54.779 Ih4. ¢ri'*M'ntl l.liJkl ¢nwmpas5esall inc¢Mn¢ ￿ expcndiiurc rel81ing to pnmary focus ￿1vill¢S ot'lhe ckniy. ￿h¢r1th i￿Se which fU￿jin¥ Is rc$tri¢i¢d IliL Ilsisiance althL di5ciclion of ¢M'ik.Icons'CilUrt All￿1-￿￿ l.wMI Thjq fufwj hL.Ip& ￿11￿ ihc of thL mini-bus ￿h7¢h assisL8 and adher¢nii I13￿p0 diffiruliK% IOatt¢nd S￿￿￿yS¢[vices I r￿/[&.￿{.11r1l¢1￿K1tyl iJFiJrn'Me- l)unn¥ thc y¢4r ￿ Lwn¥fwiion hthtcd aLontiOrnt Chnstianiiy LonfLrtncc led by Sola5aL>undeL'b45cd ¢vanb*liLal Chii4ian iharit) This 5UPPOrted finanriall> b} lho l.rLrChurch ofs¢oiiaJKf5 MIS510ns BTrard ané liYoc9 7.272 2.837 114.7VI current Lishllil￿S 16341 Crtditors: irnwnts ialtith£duein Th•r¢th4Th o￿t Year 40¥.O44 362.465 17 (-(*nt￿bth110• loCentr•l PU￿15 I'h¢ sy51ein forionurL¥aliiinal larb￿lS 10 iertlrdl Lhurch fund$ allows foi aproponion ofordinllry Inromc to be rela1￿d bj Ihe LLTrnbpregaiws wilh eath U￿w6￿d11￿ry IhLTr ioThITihuiinb thL'lI minisienal tti%ls and an &Jmih14tTa1￿n le%Tr heti)tL' upplyin¥? d filcd peTcenwb'L rontlibution anj reTnaiftins fufKl% Bdck biee Lhurch a¢hi¢vea 1110 7•.. ?024. IUI 3V•l of It5 Ewgel also euntnbuied a furihrr £6.OtKI12024 £6.oMI 10 th¢ frtt ChurLh of Scoiland sh&tLkd e9u￿1Y t￿t￿£¢￿ hom¥ ond In*m&iOntsl Tnis510Tr5 wwk. fhc calw1￿l￿n￿l'thLlo￿grytIOIi,￿cDniT1buI1On foi 2025 Isw follows- 2025 2024 ilrdirwy I￿oMe AcL[l￿￿t Income 31.1212024 Aiirued 3111212025 23.¥64 23.884 Longrewirinal Allow￿nCe Mini*iL'nal Adrninisirniion Lcvy 23.rNM) 23.0 33.240 26.5%0 ¥2.040 99.810 So.￿lhere￿fljo24 Mini$1cnal C'0￿5 Adminis1ralion l.¢ Due fund5 49.91)% 3_5.880 48.076 33.240 25.%OU Cnntybu¢ed to tent￿ fuThJ8 In8.477 Page 16