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
Stste￿￿￿t 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
I￿e ol Lewi5
HSI 2DE
Intèrim Mtsderator
Inde￿ndent 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 Tn￿te￿%
The Trustees are pleas&1 to 1*e￿nt their rewt together with the financial staternents of the churth for
the year erKkd 31 De￿mber 2024.
Status of Charity and Govwning Document
Shawbost is a congregation of the F￿e Church of ScollaTrY is establish&J by Constitution. It s a register￿1
S0)ttish Charity I￿. SC038184).
Alms and Affiliatio
The Free Church of Scoilaiid currei)tly lias aioLtTrJ IOD c￿gregatIOnS in scotl￿d, 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 v￿rkerS and sustsins an extensve Missonary t¥Ogramme relative to the size
of the church.
Dating from 1843 but w￿h 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 entl￿ty a5 the Word of God and. therefore. derives its fcm15 of teaching, worship,
ministry and g￿rnment ftom it. The main emphasis of our worship is ￿ preaching of the gospel - the
gcth rEws of a free and sOVere￿n salvatK)n through Jvyjs Christ alone.
The Free Churth of Scoyand is a PresLryterian Church adhering in its worship arKI d￿rine to the position
of the Church of Scotland at the RefOrMat￿n. There is an explanatory document which explains the origins
of the Churth and wh'ch gives the historical background to the Church coming into L￿fig 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 mint*er 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 ￿r￿er the (Jurth s MTh*l 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 oVerS￿ht, while the
DeaEOn5' Court, corn5￿ of Kirk Se55ion rr*mbers elected Deacons, oversees ftnancial and pr(4)e
matter5. Under Charity Law, the Oeacons, Court is deemed to be the Tru*ee5 of the ￿gle93t1on a5
those with responsibility for day to day management and control. This is distinct from the role of
cOng￿JatI0Thal 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 d￿rEtiOn In delerminlno the most appropriate method of elerting new
Trustees (Elders and tkaconsl. Any election pr￿esS must involve the c¢JnmunI￿nt 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 t￿1r 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 C*neral Assembly. A new RemItta￿e$ Scheme was intrc¥Jucal in
January 2DIO. The main elements of the wstem are as follows..
Each cOrrfJregat￿n will p3y a levy to aNer the rx)sts of local ministry. The m￿lSty 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 COng￿gational fundiny there wa5 a 5tnall decrease donati(Kls from church rnernLEr5
via wee￿Y 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 G￿eral
Fund amountlng to £1,083 ￿ignated funds of £579. The c(￿gregatson also ￿ld r￿rtsed 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 DeCeM￿r
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 a￿lit requirement ol Regulatson l(Kll (d) ol the
Accounts Re9ulations d￿S 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 at￿tion.
Baals of indepEndent ex•nYnerf¥ St•ten￿￿t
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 con￿Ming 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 requIreM￿tS..
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 rec￿d$ 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 prO￿r 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 Deggnat￿l Restricted
Fund
Funds
Funds
Total
2024
Total
2023
Notes
Recelpts
EnVelo￿S
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 s￿la1 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
ReMittan￿S 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 lyfi￿r 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 D￿rnber 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:
unr￿trItt￿S 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 propert*s, the
perm15%0n of the General Assembly is required t)efore they can be diS￿)sed of.
The Manse was Informal￿ valued by Court MeM￿r$ 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 ￿¥r￿ter￿ent basis. The polioe5 are index linked.
Receipts and Payments Account
For the pur￿ Df the Re￿Ipts and Payments account as shown on p3ge S, fuThJs are defined as follows..
UnrestriLted funds comprise income re￿1Ve￿ for the objects of the chur(h without further specffied
purFK)se and a￿ aVaila￿e 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 D￿mber 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
Donati￿5
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 remitt8r￿es
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 Te￿phOne
Gift Aid Athinistration
Residential Supply - Hire of P￿perty
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 Tran￿erS
BJL4nce at
31.12.24
Br•Jar meeti￿ House
FatKlc Fund
Bcn¢volcTrt Fund
MIty￿ary & Other D￿at%)n5 FLnd
Mi5siIN) Fu
1,933
1,933
800
855
855
579
579
Total desKJnatsd fU￿S
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 mln1ste￿s Expenses
MinLsterfs Ewenses include tmvel eXr￿SeS aThY other tsx ded￿[ble expw6es S￿ as a
st(ral cO￿S and Offi￿ expenses.
unresrraed FurKts
General 0È519nated Restricted
Fund
Funds
Fund5
Totsl
2024
Totsl
?023
month￿ Miles
0￿er 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