Scottish Charity No.SC038178 Callanish Free Church of Scotland Trustees, Report and Receipts and Payments Account For the Year Ended 31 December 2025
Callanish Free Church of Scotland Contents of the Financial Statements for the year ended 31 December 2025 Page Church Information Report of the Trustees Report of the Independent Examiner Receipts and Payments Account Statement of Balances Notes to the Accounts 8-11
Callanish Free Church of Scotland Church Information Trustees A list of active Trustees during 2025 is provided in the Trustees. Report on Page 2. Addrnss 33 Callanish Isle of Lewis HS2 9DY Tel: 01851621459 Bankers Bank of Scotland 47 Cromwell Street Stomoway 151e of Lewis HSI 2BG Solicitors Anderson Macarthur Old Bank of Scotland Buildings South Beach Stornoway Isle of Lewis HSI 2BG Independent Examlner John E Moffat BA FC4 CIB Services 63 Kenneth Street stornoway Isle of Lewis HSI 2DS
Callanish Free Church of Scotland Report of the Trustees The Trust$ are pleased to psent their pOrt together with the financial statements of the church for the year ended 31 December 2025. Status of Charity and Goveming Document Callanish Free Church of Scotland is estsblished by Constitution. It is a registered kottish Charty (No. SC038178}. Aims and Affiliation Callanish Free Church of Scotland is a congregation of the Free Church of Scotland working towards the common aims set out below. It is a Presbyterian church adhering in its worship and doctrine to the FM)Sition of the Church of Scotland at the Refomiation. The Free Church of Scotland has an explanatory document which explains the origins of the Church and which give5 the historical background to tFE church coming into being in 1843 and lists documents in which is embodied the constitution of the Church. The document is available on request from the Free Church of Scotland, 15 North Bank SL The Mound, Edinburgh, EHI 2L5 The Free Church of Scotland currently has over 100 congregations In Scotland, as well as one in London and four in North America, and 515ter Churches founded by mission work in India, Peru and South Africa. The Church a150 has a seminary in Edinburgh for the training of ministers and other Christian workers and sustains an extensive Missionary programme relative to the size of the church. The principal activity of the Church is the conduct of public worship and associated matters in the context of local congregations. Dating from 1843 but with its roots in the Reformation, it owes Its dlstlnctive title to Its historical struggle to remain 'free' from state Interferen in its internal affairs. It has close and active relations with many other Reformed churches of Jesus Christ throughout the world and stsnds firmly in the tradition which acpts the Bible in its entirety as the Word of God and, therefore, derives its fomis of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the g(x)d news of a free and sovereign safvation through Jesus Christ alone. The congregation is authorised by the Church to have a minister paid from central funds of the Church. The Church building and the Minister's manse are the propety of the congregation and are held in trust by locally elected congregational trustees namely the Deacons, Court. Trustees and Office Bearers The congregation 15 governed and administered by elected office bearers (all volunteers) and its minister. The Kirk Session, being the minister and elected elders, has responsibility for spiritual oversight, while the Deacons, Court, composed of Kirk Session members plus elected deacons, oversees financial and prope matters. Under Charity Law, the Deacons, Court are deemed to be the trustees of the congregation a5 those with responsiblllty for day to day management and control. This is distinrt from the role of property (congregational) trustees who are responsible only for holding property in trust. The members of the Deacons, Court (the Trustees) who seNed during the year were as follows:_ Deacons'court Elder5 Deacons Mlnlster Interim Mcxlerator D Maciver, M Mackay, A Smith, I A R Maciver, J H Macleod, M J Macdonald. T Maclean, D J Morrison, N A Maclean, N I Mackay, A Macdonald, K Macaulay. Vacant Rev T Davis Congregational Trustees For holding ProFety - The members of the Deacons, Court as listed above.
Callanish Free Church of Scotland Report of the Trustees Appointment of Charity Trustees The Kirk Session exercises its discretion in detemiining the most appropriate method of electing new Trustees (Elder5 and Deacons). Ar¢y election process must involve the communicant membership of the congregation. There is no fixed term for Trusteeship. Prior to their appgintment, new Trustees would have served the Church for some time in various roles and would be familiar with the Church's values, its ims and objectives as well as its day-to-day operations. As part of their indurtion prc4ramme, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as ekier or deacon. Activities and Achievements Throughout the past year, the congregation at Callanish Free Church has continLEd and developed its weekly life as a church family and its involvement with the wider community. Regular SeICe5 have continued, and have been well supported. There is also ongoing youth work through the Sunday School and Finders youth group. Pastoral Ca has teen provided to the community, which included some funeral services during 2025. 2025 also saw the CoMmenMent of some long-awaited renovation work on the manse. The congregation Is also working through the pro55 of selling some land in Bernera to Hebridean Housing Partnership. The weekly life of the congregation involves English setvlces held on Sunday and one weekday m*ting for prayer and Bible study, held on Thursday. The Sunday moming service is usually well attended, more so when the Sunday School meets as parents accompany their children to the seryice. The evening service 15 less well attended but numbers are holding up. The congregation has continued a programme of monthly congregational fellowships which have teen greatly encouraging. A'Back to Church Sunday, in August 2025 was successful in drawing wme new people to church services. The congregation has maintained an Inte$t in the wider Free Church, Free Church Camps, and national and international mission work. These are supw)rted ly)th prayerfully and financially. Locally, the congregation are Ic¥)king to estsblish initiatives for reaching the community and to integrate new people into the church famity- Moreover, pastoral care continues to provided to those in need, the Deacons Court administrates a Benevolent Fund, and there is ongoing involvement with the local school through School Assemblies. The congregation remains vacant and, despite efforts to take steps to fill the vacancy, the congregation has not yet reached a point of clarity regarding who might called to the next pastor. However, the vacancy continues to provide the opportunty to hear a wide range of preachers and it has given the leadership an opportunity to reflect on their vision fo¥ the congregation for the coming years. The Interim Moderator for the congregation is Rev Thomas Davis and he has been very well SUPPDrted by the Elders and Deacons. A Vacancy Committee helps facilitate the process for finding a new pastor. It is hoped that 2026 will see the completion of the renovation work on the manse and, God willing, it is hoped that a new minister will be apEx)inted in the coming months.
Callanish Free Church of Scotland Report of the Trustees Reserves Results forthe year The receipts and payments account for the year 15 sel out in pages 6 to 11. At the end of 2025 the General Fund shows a surplus of £2,439 (2024 - surplus £2,604). At the end of the year Restricted Funds showed a surplus of £11,458 (2024 - surplus £13,983). This has resulted in an overall surplus for the year of £13,897 {2024 - surplus £16,587)- Total reserves amounted to £128,278 12024 - £114,381). The trustees are satisfied with the level of reserves retalned by the charity. On behalfof the Trustees Mr A Smith Trustee Mr J H Macleod Trustee Dated: 15 June 2026
Callanish Free Church of Scotland Report of the Zndependent Examlner to the Trustees for the year ended 31 December2025 I on the accounts of the church for the year ended 31 Decemlkr 2025 whlch are set out on page5 6toll. Respective responsibilities of trustees and examlner The charity's trustees are reswjnslble for the preparation of the accounts in accordartce with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10{l) Id) of the Accounts Regulations does not apply. It Is my responsibility to examine the accounts as required under section 4411) (c) of the Art aThJ to state whether particular matters have corne to my attention. Basls of Independent examiner's statement My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes conslderation of any unusual items or disclosures in the accounts, and seeks explanations from the trustees conMIng such matters. The proureS undertaken do not provide all the evidence that would required in an audit, and consequently I do not express an audit opinion on the VEW given by the accounts. Independent Examiners. Statement In the course of my examination, no matter has come to my attention I, which gives me reasonable cause to believe that in any material re5pert the requirements.. to keep accounting records in accordan with *tion 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 21K)6 Accounts Regulations have not been or 2. to which, in my opinion, attention should I drawn in order to enable a proper understsnding of the accoLFnts to te reached. Name.. John E Moffat BA FCA Professional Bcxjy.. Instltute of Chartered Accountsnts in England and Wales Address: CIB Servi5 63 Kenneth Street stornoway Isle of Lewis HSI 2DS Date: 19 June 2026
Callanish Free Church of Scotland Receipts and Payments Account Year ended 31 December 2025 Unrestrict Funds General Designated Restrlcted Fund Fund Funds 2025 2025 2025 Total 2025 Totsl 2024 Voluntsry Income Income fr[ Charitable Active5 Bank & De5$ interest 78,181 2,238 11,306 907 2,688 89,487 3,145 2,68B 92,792 1,748 3,195 80,419 14,901 95,320 97,735 ments Charitable activities Governance costs 77,584 396 3,443 81,027 396 80,770 378 Ipa Net Receiptsl{Payments) before transfers 1439 11,458 13,897 16,587 Transfers Surplusl(DefKIt) for year 1439 11,458 13,897 16,587
Callanish Free Church of Scotland ststement of Balances At 31 Dember 2025 Unrestricted General Deslgnated Restrleted Fund Fund Funds 2025 2025 2025 Total 2025 Total 2024 De sit Balance Bank & dewsit balances brought forward 13,507 100,874 114,381 97,794 Movement in year: SurplusllDeficit) for the year 2,439 11,458 13,897 16,587 Bank & dewsit balances carried forward 112 332 128 278 114 381 Iti rm ti Fixed Assets Heritable prOrty Fixtures and Equipment loo,000 100.000 100,000 loo 000 loo 000 loo 000 Current assets Gift Aid ReCVable Liabilities The Accounts detailed on pages 6 to 11 were approved by the Trustees and signed on th8r behalf by the undernoted. MrA Smith Trust Mr J H Macleod Trustee Date.. IS June 2026 Date: IS June 2026
Callanish Free Church of Scotland Notes to the Accounts Year e 31 DmRr 2025 l. kcountlng Polld•s The financial statemt5 have iEen prepared urK1¥ the historical cost cventiOn, and under the guidelires la down In the Statement of Reu)mmended aCti- Accountyrxj Rewrbrwj by (haritEs Irewsed 26) Bawsof finanaalstatements The financial staternents have been Prepared on a rec•pts and PaYnts ba5 All voluntary IncorT and bank Interest Is aOted for receiveAI. For the purSe of the Statement Balantrs as 5ho¥vn on paje 7, fijrds defined as fdlows.. Unrestrlrted lunds comprise 9rants and other income e1Ve for the ob]'ecis of the d)urth without furth specified wr[rte and are available as gen8al Fundg De5ignatqd fund5 represent unrestrtted fun(ts whth have been earmarked by the Tnjstees f patticul¥ purpow. Rqslrfcted fd5 comprise irw( swhich has Ln received for the c&Jects of the churth and spedfied fv a rethcted purkw within these objetts by the dOr 2. Trustee Remuneratlon and Rel#ted Party Transacilons No trustee reiVed reimbursement of expenses totslling during the year. Mr N A Matleon received £1,500 In recojnityiy) of seNlces provided as Churth Officer. Mrs Joan MathesY)n. %ster of Tr Mr N I Mackayi red £2,200 for her ServIS as aearr dunng the year. Jn add0Tr Mr D mdOnald. a brother of Trustee Mr A Macdorold recdved £475 fvr repair work undertaken during the year.
Callanish Free Church of Scotland Notes to the Accounts Year ended 31 DeCeMr 2025 3. Movements In Funds AtlJ•n 2025 At 31 De¢ 2025 Re¢elpts Payments Trnn5fer5 Unre5trirted lund$ General Fund 13,507 80,419 77.980 15.946 Rethrted lund$ Fabric fund eeneV0t fund Nagaiines and Bcx)ks Speoal Collertions FuThY Sabbath Schod Fund 89,772 10,566 10,164 2,265 1,624 5(MJ 262 1.057 98,312 12,331 124 536 521 1,565 1,565 100 874 112 332 Total funds 128 278 The General Fund eompasseS all IrK0 and extre rdating to the primary focus aCtieS of the charity, otrtr than those for whlth funding is rericted. Fabrlc Fund.. Represents gilts received S¢allY for the fabric f. Thi5 indude5 the sale kyoceeds of Eernera and Breaclete Manse hel(t the congregabons behalf by the ntral Church. Benevolent Fund: Rewesents ld to help those in the commurxty who he a speoal need a5 determined by the Trtstee5 Magaz5ne5 and Book5.' Represents mnÈs e1ved and for Chutth magaines aTrJ trt)oks. 5peclal Collectlons Fund.. Rerffesents wfic CLlle£tion5 maLÈ for varw organitIc S)bbath School Fund: Represents monie5 received and expended relating to the Sabbath Sch.
Callanish Free Church of Scotland Notes to the Accounts Year ended 31 DeceffliEf 2025 yntary Kome Cne@I tEswJnateO RetyKied Funo Funo Fur$ Totsl 2025 2024 IndiwduaLs other Gift5 &OonaUNs Tax redai 64.263 9.811 1.495 74,074 1,695 13.718 75,410 3,2LO L4,172 J3.718 78.181 11,306 89,487 92,792 5. IrKomEfrThn thafft0bXI1ylqs Specific Appeals Nawlne5 & p1[At Sup¥ Reftsnded 521 521 1,522 226 2.238 2,238 2,238 903 3.145 1.748 Bènk Inttrest 3,195 7. CharIlab acthTAbES Trtal 2025 Totsl 2024 Costs C05tS Lttal Mini%tt NalKnal over5ea5 114 65,809 15,104 81.027 7S,920 3,85D 114 65,•)9 15,104 81,027 80.7 INioJ Jij (IV9J whkh.. RelaDn9 to General Fu RelaDng to Degnated Fund 13,4 77.584 77.2 Relatsno to reStrIrt funds 1,819 L,624 3,443 3,49) 2025 2024 Exaflli, remu[ 378 10
Callanish Free Church of Scotland Notes to the Accounts Year ended 31 DeiemiEr 2025 tWnated Re5thLttd Fund Fun Totsl 2025 Total 2024 Fund Church Man in5LYW Cou[1 Tax Heat & Ljghl Repair5and Renewa& Genetal PnDiing. strDowy, Tephty & Po&Je Zoom ènd Othei ole Expen5e5 Web91e Exwses Bank Char9es ttrofttsionai Fee5 3,016 1,034 7,916 3,016 L,034 7,916 1,8Y 2.556 1.987 5,978 J,743 678 1,554 44 64 134 13,4 1,624 15,104 io Staff ¢e4rt¥atyd numbe Genal gnated tritte0 Fthi¢ Fund Funds Toial 2025 Total 2024 Gross salaries Employer's NJi)nal InsuRtKe Niniaerfs ExpeTh5e5 Minisiert Oèts IA Natsonal In5ur4r Manse +tswklity 114 114 114 The aveta numiw of durlNJ the year %yasO- p3ld fvom C•)tral funts (2024.. 1} li other re Costs Total 2025 Total 2024 2D25 Lc(al Mkn6tr Sunday Sdw)oVCampagners A55ernbly Presbytery Expenses 80(s and Mafjan CLKnmuniM & Supp Awea& and DtylltTh$ Miter'S ketyral Fellowship Expen5e5 Chvrth Olfireriaeaner 7r5urer Expense5 DonabDn to (thl funds 238 71B 238 718 262 7,SL4 1.938 907 565 1,420 1,830 262 1.057 500 6,457 1,438 279 3,7 279 3,70D 51,160 63,990 51,160 51,346 65009 61.846 1019 N)tional ahd &rfer5eas Nini5trie5 Natnal (>gani5abDllS OthÉr NaboTral & Tctsl otherdirttt to 65 65 696 12.Conlr6bJlknn tocentral Funds 2025 2024 fvtinistry L AdnNnistraon L Pioiects Le¥y 3S,8BD LO,776 33,240 10.464 7.642 IJ.ThI Party 2025 2024 Bethesd Adam p[)rt Grou Wycliffe Tonslthr5 SA.S.R. eadfast Glob31 Sbvl¢ Gospel A5[1D 742 425 120