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 De￿rnber 2024
Page
Church InformatK)n
Report of the Trustees
Report of the Independent Examiner
R￿ipts 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 De￿mter 2024.
ststus of Charity and Goverryng Document
Callanish Free Church of Scouand is estsblished try co￿lt￿tion. 11 is a register8J Scottish Charity (No.
SC038178).
Aims and Affiliation
Callanish Free Ch4Jrch ol Scotkind is a congregation of the Fr* Church of *olla￿j 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 c￿rCh 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 as￿l3t￿l 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 sta￿S firmly in the tradition which
aCC?p￿ thg. ￿l￿e 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, coMrKj￿d 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 No￿ratOr
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 arQropr￿te rnethod of electing new
Trustees (Elders and Deacons). Any election tKCKess must invO￿e 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
reti￿rnent of
Lifter 23 years of imrnen*ly 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 on￿llY￿ WOTk of the gospel in Callanish.
The v*e￿Y 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 con￿rn is the age profile of the cOngr￿atIOn
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, F￿e Church Camp5, and [￿tIonal and intemational mission ￿￿k. These are
SUp￿rted both prayerfully and f￿anCIallY. 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 Benevo￿nt 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 w￿e 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 de￿re 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 pr￿esS 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 le￿d tEloiigitYJ to the congregatlon which v4as started In 2024 will be complefrd In the coming
months. The congwegat￿n 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 en￿31 December2024
I retxirt ￿ the acCo￿ts of the church for the year ended 31 De￿Mb￿ 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 charit1￿0 and Trustee Investment (Scotlandl Act 2005 and the Charities Accounts IknUarLI)
Regul*ions 2006. The charity trustccs consider that the audit requirement of Regulation LOIII Id} of the
Accounts R￿￿￿￿onS 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 ￿r￿S 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 ev￿lenCe that would requir￿1 in an a￿lit, and
con5￿uently I do not express an audit a￿'nion on the view given by the accounts.
Indepe￿Ient Examiner5. State￿￿t
Irk thc course of my examination, no matter has to my attention
l. which gives me ￿3$onable cause to believe that in ary material rèspect thè r4uirements:
to keep accounting records in accordance with secb.on 44111 (al of the 2005 Art and RegulatDn 4
of 20(X5 Accounts Regulations, arKS
to prepare arounts whici ￿Cord with the )ccountiTrg records and comply with Regulation 9 of the
21KJ6 Accounts Regulations
have not been met, or
2. to which, in my opinK>n, attenti(N) should be drawn in order to en*)te a prow understanding of the
accounts to be reached.
Name:
Addre￿..
C.IB Seryi
63 Kenneth Street
stDrnoway
I￿e of Le￿$
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 & De￿6it 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 D￿mber 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
M0ven￿nt in year:
Su￿usI[￿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• >J￿Illn￿5 down
In itÈ 5￿Ment af RecLYnmended Practi¢e-Ac¢ounbng and Rertytmg by Charibts Irevsed 20￿)
The fir￿n[al stètemenL hjvc bctsi p￿pared on a r￿￿ts bjy
All Yduntary I￿¢*￿e ￿ tsank Iniefe# Is éccounted for when recew.
For the puwo* ol thèStatem8nt Df wesa5 shown OTh py 7, funds a￿d￿ne￿ as Fdkws..
iINestrittedfurMts c￿np￿Se grantsond c*her Inco￿ Tecefftd fvtfveobieLtsof ihe (hur(h V4ithwt fUrt￿r spetrfi
purp￿ and are avail4b* asgwal fijr￿S
Dtsignated r￿r￿t￿nEÉtVtted fuhds have been ￿rrnarted bythe Tiustees for part￿￿Ièrpurptsg￿5-
Re5trkted I￿ndS COMpn￿ Income whlth has bÈén r*thved foi objeas cf tre thurch and wffjed fc¢ a
re*riLted purwwilhin these otyetts by Ihedovor
2. Trnstee Remuneration ano party Transacth)ns
One trutt¢= rc-r1￿18 rolnitu￿ffte￿t cf wrJllin9 £3.431.
In add
occived £3.400 in iewnititsn rf 5er4ryW pr￿￿ed•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
R￿Ipts 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 CoMert￿n9 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 ￿C￿tse5 Ihes3le pr(<e£ds£(the 8emera
and Breaclete Manse hebj on the cowr￿at￿n5 oehav by tbe central Church.
Benevolent F￿￿￿. Aepresentsfun05 he￿ to ￿¥thoSe ￿ the c(xbmunty who ttave o sre£hJl need as deiemiined by
the Trustees
Magazlnesand •w*s.' Represents MOn￿r￿h￿d and pa￿j for Churth magazms and bth*s.
Speclal Collethohs Fynd.. Represents speC￿C mède forvanou5 organUt￿n>

Callanish Free Church of Scotland
Notes to the Accounts
FL￿d5
P3
66.114
140
9.2%
3M70
,4lO
1210
Tax T￿lM
12.732
80.426
L2.366
92.792
8S.76S
Awta
226
1.148
3.195
Trt
2023
Lotèl M￿lStrES
61.816
L3.5
76.920
3.850
85.￿3
4,250
13.5>1
m 69.653
(M￿11)
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
&¢%55*rE5
559
1. rVr•s120￿.. LI
Ik ¢)thet DkwtC05ts
2024
2024
1023
565
565
1.43)
C￿nMun￿
1.130
.5 Rthrnl
3.4
locontraknds
51.3•S
195
Si,Y6
61￿4$
1,651
56.(r48
•.29)
4.250
64045
2024
MAl*ry Lgwv
Le
Prwt5LE4v
7.642
7.071
13 Th1￿ p*rtyC4l*£1ic￿S
2024
425
528
Asia
220