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 p￿sent 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
ac￿pts 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 Se￿ICe5 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 CoMmen￿Ment of some long-awaited renovation work on the
manse. The congregation Is also working through the pro￿55 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 con￿MIng such matters.
The pro￿ureS 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 Servi￿5
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 Activ￿e5
Bank & De￿5$￿ 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 D￿ember 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 prO￿rty
Fixtures and Equipment
loo,000
100.000
100,000
loo 000
loo 000
loo 000
Current assets
Gift Aid ReC￿Vable
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 D￿m￿Rr 2025
l. kcountlng Polld•s
The financial statem￿t5 have iEen prepared urK1¥ the historical cost c￿ventiOn, and under the guidelires la￿ down
In the Statement of Reu)mmended *aCti￿- Accountyrxj Rewrbrwj by (haritEs Irewsed 2￿6)
Bawsof finanaalstatements
The financial staternents have been Prepared on a rec•pts and PaY￿￿nts ba￿5
All voluntary IncorT￿ and bank Interest Is a￿O￿ted for ￿ receiveAI.
For the pur￿Se 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[rt￿e and are available as gen8al Fundg
De5ignatqd fund5 represent unrestrtted fun(ts whth have been earmarked by the Tnjstees f￿ patticul¥
purpow.
Rqslrfcted f￿d5 comprise irw(* swhich has L￿n received for the c&Jects of the churth and spedfied fv a
rethcted purkw within these objetts by the dO￿r
2. Trustee Remuneratlon and Rel#ted Party Transacilons
No trustee re￿iVed 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 r￿￿ed £2,200 for her ServI￿S as aear￿r dunng the year. Jn add￿0Tr Mr D m￿dOnald. 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 DeCeM￿r 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
eeneV0￿￿t 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 e￿ompasseS all IrK0￿ and ex￿￿￿￿t￿re rdating to the primary focus aC￿￿tieS of the charity,
otrtr than those for whlth funding is re￿ricted.
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 h￿e 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 organi￿tIc￿
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
y￿￿ntary *Kome
C*ne@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 thafft0b￿XI1yl￿qs
Specific Appeals
Nawlne5 &
p￿1[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
IN*ioJ
Jij
(I*V*9J
whkh..
RelaDn9 to General Fu
RelaDng to De￿gnated 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, T￿ephty￿ & Po*&Je
Zoom ènd Othei o￿l￿e 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
Gen￿al ￿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 Mafja￿n
CLKnmuniM & Supp
Awea& and Dtyllt￿Th$
Mi￿￿ter'S ketyral
Fellowship Expen5e5
Chvrth Olfireriaeaner
7r*5urer 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
Nat￿nal (>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