Free Church of Scotland Congregation of Shawbost Scottish Charity No.SC038184 Trustees, Report and Financial Ststements For the Year Ended 31 December 2024
Contents of the Finjncial Strtements for the fft?r ended31 lknmlw 2024 Page a)urch Infomiation Report of the Trustees Repw)rt of the Independent Examlner Receipt5 and Payments Account Ststet of Balance5 Notes to the Financial Ststements 7-10
Free Church of Scotland Congregation of Shawbost Church Information Trustees A li# of acti Trustees during 2024 is provided in the Trustees, Report on Page 2. Address Bankers Bank of Scotland PLC 47 Cromwell srreet Stornoway Ie ol Lewi5 HSI 2DE Intèrim Mtsderator Indendent Examiners CIB Services 63 Kenneth Street stomoway Isle of Lewis HSI 2DS Clerk Tr(*Asiir•r
Free Church of Scotland Congregation of Shawbost Report of tho Tnte% The Trustees are pleas&1 to 1ent their rewt together with the financial staternents of the churth for the year erKkd 31 Dember 2024. Status of Charity and Govwning Document Shawbost is a congregation of the Fe Church of ScollaTrY is establish&J by Constitution. It s a register1 S0)ttish Charity I. SC038184). Alms and Affiliatio The Free Church of Scoilaiid currei)tly lias aioLtTrJ IOD cgregatIOnS in scotld, a5 well as one In London rKJ three in Ncxth America, and sister Churche5 founded by missKtn work in India, Peru and South Africa. The Church als) has a fvll tin)e degrec awarding Seminary in the heart of Edinburgh for the trainirs9 of Ministers and other Christs'an vrkerS and sustsins an extensve Missonary t¥Ogramme relative to the size of the church. Dating from 1843 but wh its roots in the Reforrnati, f( it5 distiTrcbve title to its historical struOe to remain 'free' from state interference in its irbternal affairs. It has close and active latI)5 with many other Refomied churches of kus Christ throughout the wotld and stsnds firmly in the tradrtion whith ccepts the Bible In its entlty a5 the Word of God and. therefore. derives its fcm15 of teaching, worship, ministry and grnment ftom it. The main emphasis of our worship is preaching of the gospel - the gcth rEws of a free and sOVeren salvatK)n through Jvyjs Christ alone. The Free Churth of Scoyand is a PresLryterian Church adhering in its worship arKI drine to the position of the Church of Scotland at the RefOrMatn. There is an explanatory document which explains the origins of the Churth and wh'ch gives the historical background to the Church coming into Lfig in 1843 and lists in which 15 etnbodied its constitution. shawl is a congregation of the national Free Churth of oYand working towards the common aims set out abtwe. The congregation is within the Western Isles Presbytery and is aulhorised by the Church to have a minter paid from the ntrOl fynds of the (Jurch. The (urch building an¢J the Minister's manse are the proFErty of the congrwion and are hdd in trust by congregatK)nal trustees rer the (Jurth s MThl Trust Deed. TNstees and Office Bearers The Congregatign is governed aTrJ administered by elected Office bearers (all volunteers) and its Mirllster. The Kirk Ses4on, telng t17e Minister arvj eletted Elders, has responsibilty for spintual oVerSht, while the DeaEOn5' Court, corn5 of Kirk Se55ion rrmbers elected Deacons, oversees ftnancial and pr(4)e matter5. Under Charity Law, the Oeacons, Court is deemed to be the Truee5 of the gle93t1on a5 those with responsibility for day to day management and control. This is distinct from the role of cOngJatI0Thal tru5tee5 who we responsible CTrnly for holdin9 property in tnjst. The men-l)ers of Deacons, (the Trust) who Ned durityj the year were follow#:_ Deacon¥ Court Minister Interim M(ratOr
Free Churth of Scotland Congregation of Shawbost Appointment of Charlty Trustees The rk SessIc exwcises ts drEtiOn In delerminlno the most appropriate method of elerting new Trustees (Elders and tkaconsl. Any election presS must involve the c¢JnmunInt membership ol the congregat'on. There is no fixed temi for Trusteeship. Prior to their appK>intmenl, new Trustees would have seNed the Church For some tirne in various roles ond would be familkHr with the Church's values, i aims and objettives as well as its day-to-day operaknons. As part of their indurtion programme, new Trustee5 are required to understand t1r ststulory resFK)nsibilities as well as the responsikn"litEs of their offi within the congregation as elder or deacon. Remittances to Central Fur¢ds The Congregation contiibutes lo the centf61 funds the Free Church of on the basls of the remittantt5 sc approved by the Cneral Assembly. A new RemIttae$ Scheme was intrc¥Jucal in January 2DIO. The main elements of the wstem are as follows.. Each cOrrfJregatn will p3y a levy to aNer the rx)sts of local ministry. The mlSty L8vywII include the Ministw's St1per employers National Insurano, etG Each congre93tion will also pay a percentage of the ntral administration costs of the Church, along with a contributson toward5 the cost of the Free Church penswJn scheme anij that of traning. Thi5 Administration and Training Lerywill be based on the bL¥Jgeted adrninistralion cu5ts for the year and will be calculated on the basis of the level of congregatiorol incorm in previous year. After tkiying the Ministry Lw and the Administration and Training Levy, congregab'ons wll given a FixedAlknwanceof up to £23,000 for local expenses and projects. All remaiiiro ordinary income wll subFct to a Misgons Levy which helps to nEet the costs of the Church s ntral artwfcies including Edintiurgh Tttedwcal Seminary and tl Nission &)ard. This Le is calculated at 50Wo t 2024. Artivities and Athievements Duiing the Irai, the congregation met regularw for public worthip and carried varioL6 actiwitEs iri pursuit of the above stated aims. The congregation contr'nued its commitmert to support the National Free Church of Scoyand both spiritually and financially. The principle congregational activities are the conductiThJ of $bliC Worship on the Lord's Day, weekly Prayer Me8bngs and Bible Study at Shawbo* and Bragar. Crèche. Sabbath School, CDngreJational Fellowship, Local EvaThJelism, Live Stream and AlldK). In Telation lo COnggational fundiny there wa5 a 5tnall decrease donati(Kls from church rnernLEr5 via weeY offeiings and Gift A"d donatKYI5. Reseryes Results forthe year As a result of a surplus for the year tn unreshicted funds of £796 {2023 - £12,741 deficit) the Congregation hell unre5trKtoJ funds amountir¥J to £1,66212023 £8661 at the year end. This consisted of a Geral Fund amountlng to £1,083 ignated funds of £579. The c(gregatson also ld rrtsed funds am0uttt1i to £75,014 (2023 - £57,627) at year end. The Trustees are &iti5fied with the level of reserye5 retained by the charity. On behaff of the Trustees Trustee Dated: 25 2025
Free Churth of Scotland Congregation of Shawbost Report of the Tndependent Examlnets to the Trusto8s I report on the accouTrts of the Free Church Congregation of shawl for the r ended 31 DeCeMr 2024 whith are set out on pages 5 to 10. Respective responsibilities of trustees and examirnr The charitys tnjstees are restX)llsible for the prepwation of the accounts in accordan with terms of the Chanlies and Tnjstee Inv&mellt Iscotland) Act 2005 and the Charities Accounts (Scodand) • Regulatlons 20(k. The charity trustees (x)nsider that the alit requirement ol Regulatson l(Kll (d) ol the Accounts Re9ulations dS not apply. It Is my rewnsibility to examlne Ihe accounts as required der section 44111 (cl of Act and to state whethei particular matier5 have come to rny attion. Baals of indepEndent ex•nYnerf¥ St•tent My examinatson is carried out in accordan with Regulation 11 of the Charities Ounts {ScotL3nd) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a cDmparison of the accounts presented with those records. 5t also Includ consideration of any unusual iterns or disd05LJres in the accounts and seeks explanabons ftom the trustees conMing such matters. The proced undertaken not provide all the eviden that wolld be required in an audit, and consequently I do not express an audit 0.niOn on the wew given by the accounts. Independent Examiners, Statement In the course ol my examiTh*ion, no matter has corne to my attention l. Whlch gives me reaxjnable cause to believe that In any rnaterlal respect the requIreMtS.. to keep accounting records in accordance wlth SeLtion 44(1) (al of the 2005 Act and Regtjkition 4 OF the 2006 Accounts ReguLations, and to prepare accounts ¥yhid) accofd with the accounttng recd$ avd ¢omply with Regulatson 9 of the 2006 Accounts Regulatk)n5 2. To whith, in my op'nion. attention should drawn in order to enable a prOr undérstanding of the accounts to be reKhed. CIB Sewices 63 Kenneth Street StCRK)WAY Isle of Lewis HSI 20S Dated:
Shawbost Free Church of Scotland Receipts and Payments Account Year endeyj 31 tknmber 2024 Unrestrthl Funds General Deggnatl Restricted Fund Funds Funds Total 2024 Total 2023 Notes Recelpts EnVeloS standillg Orders Plate Comrnunions and Special Seryice5 Tax refunds on Gift Aid Bank Interest 20,444 28,019 1,314 657 1,276 6,557 6,439 27,658 35,734 1.314 33,631 30,945 1,794 16,0% 3,635 19,731 66,259 1,933 16,631 84,823 66,370 982 2,516 1,312 71,180 ComrnunKJns sla1 Collecbons Speclal Appeals Other Income 4,195 70,454 3,925 21,236 8,120 93,623 Total receipts 1,933 Payments Payments for charitable a¢tivities ReMittanS to Central Funds Pulpit Sup Q)mmunion Expenses Heat and Light-church Heat and Light-manse Church and Mafise Insuran Counril Tax Repairs and Renewals Congregational ExFtnses Telephone Church lyfir and Janitor Record5 and Instruciors etc Magazines, Books and Printsng Sermon Audio Ministerfs Expense5 Manse Hospitality Ministerfs Retirement Expenses Interim Moderator Expenses Bragar Meetsng Hou* BenevOl£t Fund Sunday Sch(x)I EDO 44,129 4,527 44,129 4,527 551 2,808 1,961 2,431 1,887 5,317 2,846 36,250 3,247 791 1,663 2,254 1,928 2.299 11,028 5,192 772 2,250 254 50 379 457 316 318 400 2,154 500 625 SW 551 1,961 2,431 1,887 2,754 2,563 275 2,250 2,250 343 343 io 1.200 1,200 1,933 1,933 8) 299 299 1,315 855 Governance costs Independent Examlnation Total payments Surplus (Deficit) for Year Transfers 67,660 2,794 11,9981 796 287 3,588 11,655) 1,655 4,192 17,044 343 75,440 18,183 73,627 (2,4471 Net movement in funds afttr transfers Total funds brought ftsrward 17,387 57,627 18,183 58,493 (2,W71 579 Total fvnds carrled fon¥ard 579 75.014 76,676 58,493
Shawbost Free Church of Scotland Statement of Balances As at 31 Drnber 2024 2024 2023 Bank and casth in hand OpeniThJ balances Surplus for year aogng balances 58,493 18,183 76,676 60,940 (2,4471 58,493 Represented by: unrtrIttS General FurKI C*signated Funds Restricted funds 1,083 579 75,014 287 579 57,627 76,676 58,493 Ma loo.000 loo,000 Liabilitles Loan The financial statements on pag 5 to 10 wffe approved by the Trustees on 2S- 2oz5and sigrEd on tFEir half by the urKJemoteii:
Free Church of Scotland Congregation of Shawbost Notss to the Flnancial Statements for the year ended31 ikcember2024 l. Accounting Poliae5 The finanaal staternents have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Prath"ce - Accounting and Reporting by Charities {revised 2006}. Basis offinancialstatements The finanoal ststements have iEen prepared on a receipts and payments bass. Flxed Assets The Congregation owns the Church and Man buildings at Shawbost. The title deeds are held in terffls of the mcmlel trust deed of the Free Church of Scotland. While they remain the Congwatiu)'s properts, the perm15%0n of the General Assembly is required t)efore they can be diS)sed of. The Manse was Informal valued by Court MeMr$ at 31 December 1993, on the basis of sales of similar property, at £IOO,000 and is shown at this amount in the 8alance Sheet. The Churth has not been valued in VEW of the limited market available and is not induded in the Balan Sheet. The Manse and Church are insured for £1,626,330 on a ¥rterent basis. The polioe5 are index linked. Receipts and Payments Account For the pur Df the ReIpts and Payments account as shown on p3ge S, fuThJs are defined as follows.. UnrestriLted funds comprise income re1Ve for the objects of the chur(h without further specffied purFK)se and a aVailae as general funds. Designated funds represent unrestricted ftjnds which have LEen eamiarked by the Trustees for particular purp)ses. Restrlcted funds comprise grants and income which has LEen received for the objetts of the church and specif4ed for a restrictsd purpose within these objects by the donor.
Shawbost Free Church of Scotland Notes to the financial statements Year ended 31 Dmber 2024 unrestric FuTpJs General Designated Re5tritted Fund Fund5 Funds Total 2024 Totsl 2023 2 Other Income R[£15 & Iiistructors Prfx)ks & Magazlnes Ministe Telep*one Contrlbution Refund of Mlleage Expenses Pald Free Church TelephOr ContriLxJtton Donati5 21 163 45 45 275 7,8¢K) 8, 120 275 3,650 3,925 238 4.L50 4,195 1,312 ria &Turke 4 eal 115 691 iio 1,6 2,516 3 Contribution to C4ntral Funds 2024 2023 Gross Ordinary Income 70,410 50,393 Ministy L Administration and Training L Fixed Allowan 33,240 7.608 23,000 6.562 31,450 4,800 23,000 (8,857) Net Ordinary Income Sum Due to C•ntral Funds Ministry Le Administration and Training Levy Missions L 60% of Net Ordinary Income 33,240 7,608 3,281 44,129 31,450 4.800 36,250 Direct remitt8res Amount paid to Central Funds 44,129 36,250
Shawbost Free Church of Scotland Notes to the financial statements Year ended 31 December 2024 Unrestricted Funds General Designated RestriLtaJ Fund Fun( Funds Tcknl 2024 Totsl 2023 4 R¢palrs arnl Renewals Man* Repairs and Maintenan Church . Repbirs 2,376 378 2,754 1,988 575 2,563 4,364 953 5,317 1,749 9,279 11,028 5 Congyegational Expenses Presbytery Levy Freewill Offenro Envelopes Hall Hire Website Expenses Postage, statK)nery & Athertlgng Church TephOne Gift Aid Athinistration Residential Supply - Hire of Pperty Z(K)m and Tsyilio Expenses tX>nations: PresentatKJn Vouthefs Free Church Youth Camps Hope Free Church Christian Institute Betlpsd 603 689 603 689 1,251 667 123 548 68 412 563 28 450 313 563 28 450 313 123 50 150 50 150 1.800 200 er frl Ipfd 5,192 6 Magazlne4 Books and Printing Printing 50 50 7 EDO I IP Project Leader Supwrt Group SOULI i Flarris Free thvrch Cumbemauld Fr Churth 500 350 350 500 300 165 55 iio UkJaiiE Appeol 855 460 1,315 500
Shawbost Fr Church of Scotland Notes to the financial statements Year ended 31 Decembw 2024 Llesi9nated F4md¥ Salance at intolring Resour(Ès 01.01.24 rexiurces eynd&l TranerS BJL4nce at 31.12.24 Br•Jar meeti House FatKlc Fund Bcn¢volcTrt Fund MItyary & Other Dat%)n5 FLnd Mi5siIN) Fu 1,933 1,933 800 855 855 579 579 Total desKJnatsd fUS 579 1,933 3,588 1.655 579 Restslrted fvnds Balance at lTh¢orning ResouKes 01.01.24 rwuFtes exFended Tron Batart at 31.12.24 (>evelopment furKY Magazines. Books & CD'S Fund man TeletAK) M15sion gJpport Fur C(ynmunon Expenses Slavic G[De1 Association RSHP CtHJid Iidlui 5%913 20,281 2,563 343 275 73.631 343 275 iio 191 22 iio 320 22 551 691 iio 115 475 350 iio 341 Syria & Turkey Appeal EDO - General 115 475 Total restricted fv$ 57,627 21.236 4,192 343 75,014 10 mln1stes Expenses MinLsterfs Ewenses include tmvel eXrSeS aThY other tsx ded[ble expw6es S as a st(ral cOS and Offi expenses. unresrraed FurKts General 0È519nated Restricted Fund Funds Fund5 Totsl 2024 Totsl ?023 month Miles 0er tsx oeduttitie exwse5 Resources fty Bible %u( Office Supplies Minsteiial extEnses 230 132 89 457 11 Colleths fov Thlrd Partles Total 2024 Total 2023 Cros5Foads 360 io