Scottish Charity No.SC038178 Callanish Free Church of Scotland Trustees, Report and Receipts and Payments Account For the Ye3r Ended 31 December 2024
Callanish Free Church of Scotland Contents of the Financial Statements for the year ended31 Dernber 2024 Page Church InformatK)n Report of the Trustees Report of the Independent Examiner Ripts and Payments Account Statement of Balan Notes to the Accounts 8-11
Callanish Free Church of Scotland Church Infomiation Trustees A list cf active Trustees during 2024 is provided in the Trustees, Rewrt on Page 2. Address 33 Callani5h Isle of Lewis H52 9DY Tel.. 01851 621459 ankers Bank of Scotland 47 Cromwell Street stornoway Isle of Lewis HS12BG Solicitors Scott - Monuieff 15 - 17 Melville Street Edinburgh EH3 7PH Independent Examiner CIJ Sei"41&5 63 Kenneth Street Stornoway Isle of Lewis HSI 2DS
Callanish Free Church of Scotland Report of the Trustees The Trustees are pleased to present their rewrt tcgether the finanoal statements of the thurch for the year ended 31 Demter 2024. ststus of Charity and Goverryng Document Callanish Free Church of Scouand is estsblished try colttion. 11 is a register8J Scottish Charity (No. SC038178). Aims and Affiliation Callanish Free Ch4Jrch ol Scotkind is a congregation of the Fr Church of ollaj working towards the common aims set out below. It is a Presbyterian church adhering In its worship and d(Ltrine to the p35ition of the Church of Scotland at the Reft)rmabon. I he Church of has an explanatory document which explalns the orlgins of the Church and whith giv the historul tkckground to the church coming into bein9 In 1843 and lists d(Kuments In which Is emb(Kled the consb"tutlon of the Church. The document 15 &vaikib on reque from the F Church of Scotland, 15 North Bank St, The Moutxl, Edinburgh, EHI 2LS The Free crCh of Scotland currently has over 100 congregations in Scotland, as well as one in Lond)n and foL¢r In North AnErica, aTrJ 9Ster Churches founded by mission work in India, Peru and South Africa. The Church also has a seminary n Edinburgh f(Y the training of ministers and other Chrisknan workers arnd sustains an extengve Missionary proJramme relative lo the size of the church. The principal artivty of th Church Is the conduct of public worship and asl3tl matters in the context of l(Trl congregations. Dating from 1843 but with its roots in the Reformati, it owes f(s distinctive tide to its historical struggle to remain 'free' from state interferwce in its intcmal affairs. It has close arn1 actwe relations many other Reformed churches of Jesus Christ thmughout the w(yld and staS firmly in the tradition which aCC?p thg. le in its pntioty as the Wtrd of Gcxl ènd, therefore, derives its forms of teachirKJ. worship, ministry and government from it. The main emphasis of our worship is the preaching of t. gosFel - Ihe gocKI news of a free and sovereign salvation through jesus Christ alone. The congregation Is authorised by the Church to have a minister paid frorn central fund3 of the Church. The Church building 3nd the Minister's manse are the troperty of the congregation and are tEld in trust by l(Kally elerte(J congregational trustees namely the Deacons, Court. Trustees and Office Bearers The congregation is governed administered by elected Off bearers (all volunteers) and ts minister. The Kirk sessic, being the minister and elected eklers, has responsibility for sp'ritual oversighl, while the Deacons, Ccrtjrt, coMrKjd of Kirk Sesgon memtErs plus elected deac<Y)s. oversees financjal ènd propèrty matte. Under Charity Law, the Deacons, Court are deemed to be the trustees of the congregation as those with resp)nsibility ft)r day to day management and control. This is distrntt frDm the role of prorEty Icongregationall trustees who a responsib only holding propeity in trust. The membets of the Deacons, Court (the TNsteesl tho seNed during the year were as follows:_ Deaayns'court Elders Minthr Intenin NoratOr Congregational Trustees For hdding Prq)erty- The rttmkrs of the Deacons. Court a5 listed above.
Callanish Free Church of Scotland Report of the Trustees Appointment of Charity Trustees The Kirk Session exeroses its discretDn in determining the most arQroprte rnethod of electing new Trustees (Elders and Deacons). Any election tKCKess must invOe the communicant membership of the tongregalion. There is no fixed term for Tru51ee5hp. Pn'or to their aprointment, new Trustees would have served the (hurd) for some time in various rol would be kmiliar with the Church's values, its aims and objectives as well as Its day-to-day operations. As part of their induction pr(yJramme, r Trustees are requlred to understsnd their staruEory respongljlitses as wdl as the respK)nsibilities ol their office within the congregation as elder or deacon. Activities and Achievements 2024 was a year of encouragement and change for Callan15h Free Church. The oThJolng mlnistry of preachingi Pastoral care, evangelism and discipleship has conttnued, and the congregalK)n h3s enjoyed many encoura 'dll"e. 'ime, th¥e hès 51gnifieant change in that 2024 marked the retirnent of Lifter 23 years of imrnenly valued setvice in the congregation. Moreover, the cor,9regation al experierKed the loss of some key metrbers of the leadership as some long serwng and great5y valued m8nbers passed away. Thus, moving Into 2025 is a tine of adjustment but also of opwrtunity and excitement for the onllY WOTk of the gospel in Callanish. The veY life of the congregation has Continu with two English services hdd on Sunday and (N)è weekday meeting fof prayer and Bible study. The Sunday morning seNice is usually well attended, mo so when the Sunday School meet as parents accompany their children lo the servi. The evening seN£e is less well attended but numbers are holding up. An area of conrn is the age profile of the cOngratIOn and there is a great need lo reach a new generation th the gospel. That being said, the congregation has a very encouraging level of connection with young families in the comrnjnity and the Sunday khool Is very well attended. Wider Youth Ministy Is shared with our neighbours in Cadoway and nEeting5 are rranw berween the two congregations which are well supy)rted and apprerrated by the ywng tEople in the cotnmunity. The cotbgregation has also tEgun a programme of tnontNy congregational fellowshlps which have teen a great aldition to the life of the church. The congregatlon has maintained an interest In the wa4er free Church, Fe Church Camp5, and [tIonal and intemational mission k. These are SUprted both prayerfully and fanCIallY. Locally, the congregatbon a look.ng to establish initiatives for reaching the community and to integrats new people into the church family. Moreover, storal care continues to be prowded to tFK)se in n*d, the Deacons Court administrates a Benevont Fund, and there 15 cngoing Invdvement witi thp loral xhool thr(MJgh Sch(xA Assemblies. The retirement ol ias meant that the corvJregation is now in a penod of Wdcancy. This has provided tIiL U511ty to iiear a we range of preachers and it has given the leadership an opportunity to reflect on their vi5nn for the congregation for the coming years. A Development Plan has been produced an(t Iheie is a dere to Strengthen dforts to reach out to the community and to further equip the congregation for welcoming ar supporting those who come to church. The Intuirn Moderator for the congregation is rev Thomas Davi5 and he has been very well suptxxted by the Elders and Deacons. A Vacancy Committee has b formed to help frdcilitate the presS lor finding a new pastor. In the coming months, there Is Maintenan work to be undertaken In the manse, and Il is hoped that the sale of portion of led tEloiigitYJ to the congregatlon which v4as started In 2024 will be complefrd In the coming months. The congwegatn has adjusted well to the changes thai have corne and, while there Is mvch ro bok back on wth appreaation and gratitude, there is also a clear sense of opbmism ard antiupation ft all that lie ahead for ihe congregation as they setve the Lord together.
Callanish Free Church of Scotland Report of the Trustees Reserves Results for the year The receipts ar¥1 paytnents account foi the year 15 set out in pages 6 to 11. At the end d 2023 the General Fund shows a surplus of £2,604 (2023- defiot El,8541. At the end of the year Restricted Funos showed a wrplus of £13,983 {2023- surplus £1,170). This has resulted in an overall surplus for the year of £16,587 12023 deficit £61H}. lotal re5eNes amounted to £114,381 12023 £97,794). The trustee3 are sjtisfied with levd of rese retained by the chwity. On behalfof the Trustees
Callanish Free Church of Scotland Report of the Zndependent Examiner to Trustees for the lear en31 December2024 I retxirt the acCots of the church for the year ended 31 DeMb 2024 which are set out c pages 6toll. Respectlve responslblltties of tNstees and examiner The ch)ritys trustee5 are reswnsibk fDr the preparation of tFE COuNts in accordan wlth the temis of the charit10 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts IknUarLI) Regulions 2006. The charity trustccs consider that the audit requirement of Regulation LOIII Id} of the Accounts RonS d£s not apply. It is my reswnsibility to examine the accounts as rcquired un¢£r sedion 44(11 Ic} of the Art and to state whether parttuLar matters have me to rny attentun. Basis of independent examinerfs statement My examination is carrEd in 3ccordance with Regulation 11 of the (harities Accounts (ScolaTrl) Regulations 2006. An examination Indudes a remew of the accounb'ng rS kept by the dk3rity and comparison of the actounts presented with those records. It also indudes consideration any unusual rtems or disclosures in the accounts, and seeks explanations from the trL6tees conwning such matters. The procedures undertaken do not provide all the evlenCe that would requir1 in an alit, and con5uently I do not express an audit a'nion on the view given by the accounts. IndepeIent Examiner5. Statet Irk thc course of my examination, no matter has to my attention l. which gives me 3$onable cause to believe that in ary material rèspect thè r4uirements: to keep accounting records in accordance with secb.on 44111 (al of the 2005 Art and RegulatDn 4 of 20(X5 Accounts Regulations, arKS to prepare arounts whici Cord with the )ccountiTrg records and comply with Regulation 9 of the 21KJ6 Accounts Regulations have not been met, or 2. to which, in my opinK>n, attenti(N) should be drawn in order to en*)te a prow understanding of the accounts to be reached. Name: Addre.. C.IB Seryi 63 Kenneth Street stDrnoway Ie of Le$ HSI 2DS Date..
Callanish Free Church of Scotland Receipts and Payments Account Year ended 31 Decetnber 2024 Unrestrirted Fund5 General Designated Restricted Fund Fund Fund$ 2024 2024 2024 Total 2024 Total 2023 Voluntary IncoFne Ificome from Charitsbk Actmti Bank & De6it ntere5t 80,426 12,366 1.748 3,195 92.792 1,748 3,195 85,765 1,503 2.061 80.426 17,309 97.735 89,329 Charitable activities Governance costs 77,280 378 3,490 80,770 378 89,653 360 To I Pa ments Net Receiptsl{PaymeTrts) before translers 2,768 13,819 16.587 (6841 Transfers 11641 164 Surplusl(Deficit) for year 2,fj04 13.983 16,587 (6841
Callanish Free Church of Scotland statement of Balances At 31 Dmber 2024 Uthresbicted General Oesignated Restrittet1 Furtd Funtl FuTrds 2024 2024 2024 Trtal 2024 Totsl 2023 Bank & deposit balances brought forward 10,903 86,891 97,794 98,478 M0vennt in year: SuusI[efiCltI for the year 2.604 L3.983 16,587 16841 Bank & deposit balances carried forward Fixed Assets Heritsble Property Fixtures and Equipn 100,( loo.000 ioo,ooo loo 000 Current assets Gift Ai1 Receivab Liabilities The A(counts detailed on page5 6 to 11 were approved by theTrustee5 and signed on their bphalf ty the undernoted.
Callanish Free Church of Scotland Notes to the Accounts Year end& 31 December 2024 l. Pollcles The FinanciAI hAve been Fepared under thè histonc8 nVent, und•T th• >JIlln5 down In itÈ 5Ment af RecLYnmended Practi¢e-Ac¢ounbng and Rertytmg by Charibts Irevsed 20) The firn[al stètemenL hjvc bctsi ppared on a rts bjy All Yduntary I¢e tsank Iniefe# Is éccounted for when recew. For the puwo ol thèStatem8nt Df wesa5 shown OTh py 7, funds adne as Fdkws.. iINestrittedfurMts cnpSe grantsond cher Inco Tecefftd fvtfveobieLtsof ihe (hur(h V4ithwt fUrtr spetrfi purp and are avail4b asgwal fijrS Dtsignated rrtnEÉtVtted fuhds have been rrnarted bythe Tiustees for partIèrpurptsg5- Re5trkted IndS COMpn Income whlth has bÈén rthved foi objeas cf tre thurch and wffjed fc¢ a reriLted purwwilhin these otyetts by Ihedovor 2. Trnstee Remuneration ano party Transacth)ns One trutt¢= rc-r118 rolnitufftet cf wrJllin9 £3.431. In add occived £3.400 in iewnititsn rf 5er4ryW pred•S (hurth clew durity the ¥e8r.
Callanish Free Church of Scotland
Notes to the Accounts
Year ended 31 De(wnber 2024
3. MO¥•ts in Fund5
Atl)an
2024
Atji
2024
RIpts Paymerts Transfers
ilhrethctedfund5
General Fund
10,WJ3
),426
77,658
1164)
13,507
164
77 658 13 507
The General FurKI encompasses all Inctyw expenditure rdating to prknary foojs attMt*5 L
the chanty, other th6n ih05e forwhth fundiw IS re#rth.
Fabrt fund
Beneyoleni rund
Magaxines and pért)ks
Specwl CoMertn9 Fund
77.610
9,106
175
13.501
2.ffio
226
1.522
1,339
B9,772
10,566
56S
164
536
Totsl lunds
97.794
Explowtknollund5
Fabr1¢ Fund.. Repre5efjt5 Qifts receNed sprfrficaI for the fabric fund. Thls Ctse5 Ihes3le pr(
Callanish Free Church of Scotland Notes to the Accounts FLd5 P3 66.114 140 9.2% 3M70 ,4lO 1210 Tax TlM 12.732 80.426 L2.366 92.792 8S.76S Awta 226 1.148 3.195 Trt 2023 Lotèl MlStrES 61.816 L3.5 76.920 3.850 85.3 4,250 13.5>1 m 69.653 (M11) RelatinQ Fur 64.045 77.M> 76,329 Fyr 1.651 1.339 2024 378 378
Callanish Free Church of Scotland Notes to the Accounts 31 2024 Fu Ta H&ht 1.887 2.299 10.440 l1&61 5.918 i.J39 678 184 501 67B 184 I( CKherOnhne ExrarE5 13.5 2?.3% 10 StaN(05tsaMnurnbÈrS Funa Furfs &¢%55rE5 559 1. rVr•s120.. LI Ik ¢)thet DkwtC05ts 2024 2024 1023 565 565 1.43) CnMun 1.130 .5 Rthrnl 3.4 locontraknds 51.3•S 195 Si,Y6 614$ 1,651 56.(r48 •.29) 4.250 64045 2024 MAlry Lgwv Le Prwt5LE4v 7.642 7.071 13 Th1 prtyC4l£1icS 2024 425 528 Asia 220