Scottish Clwity No.SC038174 Lochs Free Church of Scotland Trustees, Report and Financial Statements Fc)r ihe Year Ended 31 Dec'emher 2024
Lochs Free Church of Scotland Cootrnts of tbe FIne111 Ststsments for iheyear ended 3J December 2024 Page Church Inforniation Rep)rt of the TnJsle¢s Repjrt of the Indertndent EL?mirT Income and Ex[nditUre Account Statement of Balances N(*es to the Fin8nci81 SIRtemenL% 9- 10
Lochs Free Church of Scotland l•foTmAIio A list of tive Tn&ee5 during 2024 is wovNI in the Trustets. Rewt Pagc 3. BaDkerJ Bonk of ScotlJThJ 47 Cromwell Street Stornoway Isle ofL¢wis HSI 2DE Solicitora Simpson & Marwick WS (unless local agents used) Albanv Flouse 58 Albany Street Edinburgh EHI JQR
Lochs Free Church of Scotland Report of the Trustees The Trnstees ae pleased to pre1 their rel1 logether with the financial sialements of t church for the year ended 31 Decernr 2024. Sttus of Charity and GoverniD% Doewmefjt Lochs Free Church of Scotland is established by Constitution. li is a registered Scottish Charly (No. SC038174). Aims and AffditioD The Free Church of ScotiarNJ CUTreDtJy I$ around I (K) congregations io Scotlarf &s well &$ t0 in London and five in North Amerio and sister Churches fou by mi&sion WOTk in Ind Peru and South Africa. The Church also has a full-ume degree awarding college in the heart bf Edinburgh for the training of Minislers and other Christian workers and suslains an exl¢nsie Missionary programme Telative lo the size of the church. Dating from 1843 but with its roots in the Reformati it owes its distinctsve title to its histori struggle lo remain 'free' from state interference in its internal affairs. It has close and actie relations wilh many other RefOrn churches of Jesus chri thrnuglm) the world and stanl8 fmnly in the tradition which accepts the Bible in its entirety &s the Word of G(xl therefoTr. derives its forn]s of teachin& worship. ministy and governmrni from IL The main emphasis Of our worship is the preaching of the go4KI - the go news of a free and sovereign salv8ti& through Jesus Christ alone. The Free Church of Scotland is & PreSby]8n church adFring in its worship and d(Ktrin¢ to the tx)sition of the Church of Scod8nd at the Reforniation. There is an explanatory documeni whi explains the origins of the Church and which gives the hion¢al bkground lo the Chur coming into Ing in 1843 2nd lists documents in which is emtmxlied its conslilution. Lochs Free Church of Scodaj is a congregation of the national Free Church of Scotiathl working towards the common aims sel out above. The congregation is within the [Western Islts P5bryI and is authorised by the Church to have a minisler tmid from the central of Church. The Church bullding and the Minister's Ma are the prorrty of the congregalion and are he in trust by locally elected protty trustees under the ChUh'S Model Tru Deed. Trustees Office BererJ The congregation is governed and thinistered by elected oifice Ier$ lall volunteers) and its minister. The Kirk Session. being the MinAeT and electd elders. has resry>nsibility foT spiritt oversighi. while the Deacons. CourL COM>sed of Kirk Session memkrs plus elected deac(In oversees financial and pro mattrr& Under Charity taw. the Dexons. Court are deemed be the trustces of congregation as with reS[L81b11Ity for daY-tIdaY management an control. This is distinct fTom role of trwrfees wkn are reS$Ible only for holding proiw in InLSI.
Lochs Free Church of Scotland Th¢ rnemb¢rs of the Deacons, Court (th¢ Tnees) who served during the year were as folldws:. Apptiinlment of Chgrity Trnjtees The Kirk Session exerci.5 its discrclion in dclemiinin¥ the most appropriulL' meth(Ml of elating new Tru.%lees (F.Idern Hn<l DeAL'ons). Any eleLli()n pr()L'e4 musl involve the Lommunknnt memberyhip ol. the congregation. There is no fixed temi t.or TnShip. Prior to their apw)inlmL'nL ncw Trustees would h&vv served the ChurLh fur yome timL in various nTrles tsnd would k familiar with the Church's Values, its aims and objectives as well as its day-tsday operations. A% part of their induction progrnmme, new Trusttts are required to understand their statulory Tesw)nsibililies wcll as the rcsponsibililies of their office within the congrcgalion as elder or deacon. A¢tfvltl¢• and A¢hkvemeDts uring the year, the congregation met regularly for public worship in F.nglish and Glelic 8nd iarried uui vari(1 acliviiies in pursuit of the aPM)ve stated aim.4. CreLhe fyLililies ¥re available each Sunday morning al 12 noon and this is very well attended. 'lThe Youth Fellowbhip m¢¢ls monthly and thLrL 1.% now an Aduli FLllowship immulittlLly aftL'r ihc Sunday Lvcthing service. WFM meets weekly. A Discipleship Explored course meets in the local school ai ihe be8inning of the year. The mother and toddlers meet every Thursday aftem(th, Donation$ are made to vari()5 Ixxli¢% individual% thr()u¥h()ui the year. The u)n¥re¥ati()n ¢()ntinud its commitment to support the National Free Church of scOand spiriiually and finla1. Regervej As a r¢sult of a surplus fnr th¢ year of £1 1.808 th¢ ChUh held Unrestrict funds amount1 to £12,522 in a Gencral Fund and a rcstrictcd Spccificd Fund with 8 balancc of £20,01 O al the end. The trUee5 aTe satisfied with the level of reserves rctaincd by the charity bul would like to consider increasing the level of reserves as soon as thal is tK)ssible. nn hehaif ijfthe Tnigtet'¥
Lochs Free Church of Scotland Report of the Imdependent Examthers to the Trustttsfor ille year ended 31 December 2d24 l Tewrt on the accounts of the church for the year eNled 31 December 2024 which are set oul on pages 6 to 10. Re#peetfve re4)on8ibilities of Irwlees Ind txmitter The clwity's are reswnsible for the preparation of the &COUDts in accordance with the ternis of the Clwiti¢s and Trustee Investment (ScotIand) Aci 2(M15 and the Charities Accothis (Scotland) Regulations 21Kkn. The charity truslees consider the audit requirement of Regulation l (X l) (d) of the Accounts Regulations does not apply. It is my reSnsIbL11 examine the accounts &8 required under section 44(1) {c) of the Act and to stale particular matters have come to my aitentivn. of iDdependeDt examlner's ytatemenl My exarnination is &grried oul in accordance with Regulalion I l of the Charities AccothLs (Scotland} Regulations 2(M)6. An examitution includes a review of the accounting records kepi by the charity and a comparix)n of the accounts pres¢nted with tlK)se recoriLs. li alw i1leS consideration of any unusual items or disclosures in the accounts, and seeks explanation$ frt)m th¢ truses concerning such matters. The prwedures undertaken do not provide a]1 the evide•ce thal would be required in an audiL and consequently I do noi express an alIt opinion on ¢he view given by the ai£ounts. In the eA)urse of my examination. no matter has come to my attention . which gives Me reasonable cause to believe that in any material respect the requirements: lo keep accounting recor(Ls in accordance with Section 4411) (a) of the 2(X)5 Aci and Regula 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and cotnply with Regulatiol 9 of the 2[m Accounts Regulations 2. lo whiLh. in my opinion, attention should be drawn in order lo enable a proper undeT5tandityg of the aLCC)unt.% li) be reached. Da* 12 April 2025
Lochs Free Church of Scotland Receipts and Payments Accounts FoTtk y(ff JI Ihxthlx¥X124 Toill Totsl d• V¥•d• EThelor¢ Sthane. nr) thft Aid 310 13.791 14.U5 670 1950 070 I.<X)5 14 50. 2.345 txhtt INxxn¢ 15.342 1SJ42 2&722 101.7 Fayw#tr &r lo fiTrb 56.335 PulrAI 974 4.024 1.407 1.550 1.&57 I.5 1.6F 1,679 Ht & Li8 RrpMr5 & Rumt5 Chwth 6.615 703 RyL% & Re05 COmrn1ty C 1.405 1.886 418 1.305 171n cl Swiw Po (.'& 445 1718 1718 2.433 (knrflllblt Adlvw Vowh w¥J 759 1.045 355 Ih71 91.615 Sllrpl• rthe sY•r 17. &784 Lochs Free Churcb of Scodalld Receipts and Payments Accounts Vrrtbt 31 DM•b¢r 2014 T•tsi Ttsr5 17.828 6.515 12.027 2.182 11.94 Aproli br. 493 6.515 F¥Ad 027 12.027 Tr.¥rthJiiure 010 Pw5
Lochs Free Church of Scotland Statement of Balances As * 3 I tkxmbtr 2024 21n3 Trlied Assets kdd for p¥rpo chu Mse 8t valu&ion Fixturcs 8nd F'itt¥ngs M C05t T•ti A65 I,5, 1.5ffl.¢NM) 1 529 700 B#k & In Surplu{[kfi0t1 fv the y¢ 8.784 20.724 32.5J2 B•llk rrI Tolal $seig Rryrts•t¢41 by: L,nrtstrii%al fvnds &495 4027 20.010 6.515 12,(r27 2.182 R&striae4J (unds 20,724 P%e6
Lochs Free Church of Scotland Notes to the Receipts and Payments Accounts For the yew 31 Denbtr 2024 l Aco)uTrtiTrg Pollci The fInela1 5t4ancmis have bea) the histori cosi tytI£m. in xayrts¢ with ihe Chwitia ALxounts (SrtId) Regulaions 2(M)6, axl ar on pwmcnls bBsis. FiYédAssa5 A 5t&erncni of &8sds 15 shown in the Finwtcid Aai¥tii¢s ALxvuni no dryi# jon 4)plioJ a% deprIatiOn is & Th-sh itan. Funds we defintsl & follows.. Vttnstrl&al Fu•dJ u>mprise of g1$ othff inc4Jme rrfttvat for the ¢Jbjfds of th¢ withoui fiJrthfX sp¢Yific puw and is availd)le &% fund5. Dosli•ltd F¥ttd (nls¢ of whith hw¢ be¢n all0j for pIlAlr purwsse5 by the Reth1 FuDd$ mwise income whith has rrftivsxl for the objeits ofthe thuwh KI $fij ftr a tried purp)se whithin these objeds by the thMI. Tallble fixthj 1s¢ts FixluzB5 & equitxncni Hml&)l¢ pll)pY Tal Co Ai l JY 2024 Additi(8 Di8ws5 At 31 [kranb 2024 29.7Th) 1,529.700 1,5(K).(x)o 29.71KI 1,329.7(X) At 31 2024 1.5(M).(MM> 29.7(M) 1.529.7 Trnts*etlous rAth TThit(u Thffe wele no with tntsteas durtnR the ye. Page 7
Lochs Free Church of Scotland Notes to the Reipts and Pants Accounts yw 31 2024 * Aty plld t• th¢ C"(•trl ()•r<l FMIAl•t of wMii*#I¢ 33.240 17.472 5.363 Mwistsy C11 250 3.954 250 Tr'mi8n Mitysion 5th) Bal•)(¢ 2024 01.01.2024 'rM¥kn 6.515 85,1rfJ3 91,6251 .495 12.027 IB,(KMII 85.trt)5 {Yl.&251 2.322 0101.IU24 ¢Kp¢D(kni '[ 2024 SNLifird fim rt51ndtd firt 2.1%2 26.722 26.722 0,010 2.182 Pago 8