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 FI￿ne111 Ststsments for iheyear ended 3J December 2024
Page
Church Inforniation
Rep)rt of the TnJsle¢s
Repjrt of the Indertndent EL?mir￿T
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 pre￿1 their rel￿1 logether with the financial sialements of t
church for the year ended 31 Decern￿r 2024.
St*tus of Charity and GoverniD% Doewmefjt
Lochs Free Church of Scotland is established by Constitution. li is a registered Scottish Charly
(No. SC038174).
Aims and Affdi*tioD
The Free Church of ScotiarNJ CUTreDtJy I￿$ around I (K) congregations io Scotlarf &s well &$ t*0
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¢nsi*e
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 acti*e
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 adF*ring 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 hi￿on¢al b￿kground lo the Chur
coming into ￿Ing in 1843 2nd lists documents in which is emtmxlied its conslilution.
Lochs Free Church of Scoda￿j 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
P￿5b￿ryI 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 pror*rty of the congregalion and are he
in trust by locally elected protty trustees under the ChU￿h'S Model Tru￿ Deed.
Trustees Office Be*rerJ
The congregation is governed and thinistered by elected oifice I￿er$ lall volunteers) and its
minister. The Kirk Session. being the MinA￿eT 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-tI￿daY 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¢ Tn￿ees) 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'e￿4 musl involve the Lommunknnt
memberyhip ol. the congregation. There is no fixed temi t.or Tn￿Ship. 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-ts￿day
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 scO￿and spiriiually and fin￿￿la1￿.
Regervej
As a r¢sult of a surplus fnr th¢ year of £1 1.808 th¢ ChU￿h 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 trU￿ee5 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 tx*mitter
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 reS￿nsIbL11
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 i￿1￿leS
consideration of any unusual items or disclosures in the accounts, and seeks explanation$ frt)m
th¢ trus*es 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 a￿lIt 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% & Re0￿5
COmrn￿1ty 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
Vr*rtbt 31 DM•b¢r 2014
T•tsi
T￿ts￿r￿￿5
17.828
6.515
12.027
2.182
11.94
*Apro*li￿ br.
493
6.515
F¥Ad
027
12.027
Tr.¥rthJiiure
010
Pw5

Lochs Free Church of Scotland
Statement of Balances
As * 3 I tkx*mbtr 2024
21n3
Trlied Assets kdd for p¥rpo
chu￿ M￿se 8t valu&ion
Fixturcs 8nd F'itt¥ngs M C05t
T•t*i 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 De￿nbtr 2024
l Aco)uTrtiTrg Pollci
The fIn￿ela1 5t4ancmis have bea) the histori￿ cosi t￿y￿tI£m. in xayrts¢
with ihe Chwitia ALxounts (S￿rtI￿d) 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% dep￿rIatiOn is & Th￿-￿sh itan.
Funds we defintsl &* follows..
Vttnstrl&*al Fu•dJ u>mprise of g￿1$ othff inc4Jme rrfttvat for the ¢Jbjfds of th¢
withoui fiJrthfX sp¢Yific puw and is availd)le &% fund5.
Dosli•*ltd F¥ttd (￿n￿ls¢ of whith hw¢ be¢n all0￿￿j for p￿Il￿Alr purwsse5 by the
Reth1￿ FuDd$ mwise income whith has ￿ rrftivsxl for the objeits ofthe thuwh *KI
$￿fi￿j ftr a ￿tri￿ed purp)se whithin these objeds by the thMI￿.
Tall￿ble fixthj *1s¢ts
FixluzB5 &
equitxncni
Hml&)l¢ pll)p￿Y
T￿al
Co
Ai l J￿￿￿Y 2024
Additi(￿8
Di8ws￿5
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 R￿eipts and Pa￿nts Accounts
yw 31 2024
* A￿￿ty plld t• th¢ C"(•tr*l ()•r<l
FMIAl*•t of wMii*#I¢
33.240
17.472
5.363
Mwistsy C￿11
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