North Harris Free Church of Scotland Trustees, Report and Financial Statements For year ended 31 December 2024 Charity No SC045814
North Harris Free Church of Scotland Contents of the Financial Statements for yearended31 LM£W2024 Page Church Informab"on Report of the Trustees Report of the Independent Examiner ststernent of Financial Activities Balan Sh&t Notss to the finanoal Statements 8-13
North Harris Free Church of Scotland Church Inforniation North Harris Free Church becanE a registered Scottish Charity on 17 July 2015. The ffmber5 IA the Deacons, Court a Trustees c* the Chartty. Contact Address Hill CDttage Scott Road TèrLErt Isie of Harris HS3 3DL Bankers Bank of Scotland PO Box 17235 Edinburgh EHII IYH Jnde endernt Examiner Cl6 [lLe5 63 Kenneth Street Stornoway Iste cl Lew
North Harris Free Church of Scotland Report of the Trustees The Trustees are paSed to present their retM)rt together with the financial statements of the church f(x the year ended 31 tkcember 2024. The trust$ have adDPted the provisions of accountiry and RewtitvJ by Charities.. staternert of ReccAnrnerKled Prartice appliCate to charities preparing their accounts in aca)rdin with the Flnancial RetXXb"ng Standard apk1icab in the UK aFwJ Republ cl Ireland IFRS 1021 leffecbve l January 2015) tu$ of Chary and Govorning Docum•nt Noth Harris Church of StotL3nd is established by Constihjyon. North Harris Free Churd) rne a rejsstered Scottish Charty (No. SC0458141 on 17 July 2015. Aims and Affiliation North Harris Free Church ol Scoyand is a cor¥JregatKJn of the Free Church of ScotlaTKJ working towards the comfflon aim5 set out below. It Is a Presbyterian thurch adhering in Its worship and dLKtrir¢e to the position of the Church of kntland at the Reformaticm. The Free Church of Scotlancl has an explanatory document whKh explains the origins of the Churth and which gives the histor1 backgr(KJnO to the church coming into being in 1843 and lists documents in which is embodied the wnstitUtn of the Church. The drUment s availab on re4 from the Free Church of Scoyand, 15 North Bank St, The Mound, Edinburgh, EHI 2LS The Free Churth of Scotland c¢Jrrenlly ha5 over 100 congregations in otPand. as well a5 one in London and four in North America, and sisterchurthes founded by mission wort in lThlia, Peru and S)uth ri0. The Church also ha5 a seminary In Edinburgh for the training of ministers and other Christran WDrkers ar su51ains an exiensve Mlsslonary prograrnrne relatyve ro rhe size of the church. The prinopal activity of the Churth the conduct OF public vrfor5hip a550ciated matters In the (ontext of Ic(al cor¥Jregations. Datir4J from 1843 with its roots in the Reformation, (( owes fG distinthve tive to its histDrfcal struggle to remaln 'free' from state Interference in ts internal affairs. It has dose active relations with many other Refoyrned churches of Jesus Christ throwhout the world and Stsnds fimily In the tradition whid) accepts the Bible in ts entirety a3 the Word of and, therefore, derlves Its for5 of teéchlng, worshlp, rThnistry and 90vernrnent from It. The rnain emphasis of our worship is the preaching OF the gospel - the goxjd news of a free and sOre19n salvatK)n throu9h lesus Christ alone. The congregation is aultrK)fised by the Churth to have a mlnlstff pald from central fvnds of the Church. Trustees and Offite Bearers The congregation is governed administered by ekyled trearers (all volufiteersl and its minLSter. The Kirk SSion, being the minisler and elected elders, has $)nSibIlity for sptritual oversight, while tl deacons, Court cornposed OF rk Session members plus elected deacon5, ove¥ws flt)ancial and propety rnatters. Un(Èr Charity Lhw. the [kacor. Court are deemed to the trustees of the congregalk)n as those with rewnsibility for day to day management a1 control. The Dea£s. C(xJrt (the Truste*¥l who served during the perioj were as follovi5.' Deacon5' Court Minister Elders Deacons Appointment of Trustees The Kirk session exercises its diKretion in determining the most apwopriate meth(KJ of eletting new Trusrees (Elders and Deacons). Any elettion pro5$ will also involve the communicant MberShIp of ttE congregattin. There Is no fixed term for Trusteeship. Prior to their appointment, new Trustees would have strved the churth for some time In various rdes aThJ would be familiar with the church's values, its aims and DbJecb"ves as well as its thy-to-day otRratlons. As parr of their Induaion programnE, new Trustees ¥e rerysred to understrtnd ther Statutory re5PQn5ibility as elder (K deacon.
North Harris Free Church of Scotland Report of the Trustees (Contd.) Achievements and Perfomiance Artivities The morning and evening Sunday semces in Tarbert con)'nued to see gradually increasing numbe throughout the year while still t*ing strearrEd live for those who were unabie to attend for various reasons. One evening Setwi pEr month continued to be cOndtsd in Gaelic. The Wednesday prayer meeting conb.nued to be held jointly as an In-[r5(/z0oM meeting. The Ladies, Bible Study groups c(M)b'nued to meet on Monday nights, as did c(cagonal bible study groups on other nights. Litde Fishes, the group for babiesltoddlers and their pants met weekjy on Tuesday mDmings. The Friday afternoon Jam and cOnnt clubs saw strong numbers attending. The Friday evening meeting for teenagers 'Rted, o)ntinued to be successful, with additional meetings On a month on Sunday evenings to explore biblical issues in mcKe detail. The Road to Recovery group met throughout the year and community lurKhes were held nTrrth. Achievements During the per¢od: Morning serVIS We attended by 110-120 people on average, while evening services increased over the year with varying attendan of between 50-70 people. Rordl ser have typically received 200-300 viewings for moming services and 100-200 viewings for evening 5etvices. 50-60 people normally attend the Zrx)m/mixed mcmje prayer meeting5, with around 35-45 in person 15-20 online. 20-25 children attended Sunday School each week. 15-23 yo¢Jng people attended Rooted and 18-20 attended various &'g YF meetings throughout the Jam and Connert dubs for Primary age children attracted over 30 children.
North Harris Free Church of Scotland RepTht of the Trustees (Contd.) Flnancial review Princlpalsources of fundlno The church receives it funding from church rnernters and adherents by way of weeWy offerings and Gift Aid donats"on5. The flnanoal stateynents for the perK)d are set out in gages 6 to 13. At the end d 2024 the General Rjnd sfK)weO a surplus for the year of £1fi89 and the Restrict&l Funds a surplus of £23,406 fry the year. Th has resulted in a Gener81 Fund balance at year-end pf E45,943 (2023 - £44,2> and Restrirted Funds bapances Of E262,049 (2023 - £238,643). Totsl reseNes at 31 Dner 2024 amounted to £307,99212023 - E282,897}. The congrÈgatDn received loans from the Board of Trustees of the Cents81 Free Church to fund the purchasè and refurbishment of tFE Church Building and Manse. At the 31 Dernber 2024 tIE loan liabilty relating to tt*se Icons was £151,156 {2023 - £194,718), inclusve of accruing interest. Statement on Risk The Trustees assess the major risks to which ch3rify is exposed on an ongoing basis and have establi5hth procedures to mitigate those that are idents'fied as a result of the reviews. On behalf of the Trnstees Tnjstee Dèted:
North Harris Free Church of Scotland Report of the Independent Examiner to th¢ Trustees ror the Trtar endaY31 icpm£¥t 2024 I on the accounts of tts charity for the year ended 31 tmber 2024 whith a set out on pages 6tol3. R•sp•clive responsibilities of tNstee$ and examiner The charrty's trustees are sPonsible for the preparation of the accounts in iccordance wlth the terms of the Charitie£ and Trustee Jnvestrnwt Iscotiind) Art 2005 Brd the Charities Acunts (SEollandl Regulaticns 20[. Thg charity trust congtder that thè audit requircmont of Regulation 10{11 la) to Ic) of the Accounts Regulations not apply. It is my résp)nsibility to examine thc accounts as required un¢Jer seth.cn Hll) Ic) Df the Act and to stste whethèr particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordan wth Regulation 11 of the Charities Accounts (kntlarKI) RUl8Cs 2006. An examination includes a reVW of the accounting records kept by the crity and a comparison of the accounts presented with those records. It also includes consi(ration of any unusual items or d15dosures in t accounts, and seek5 exklanations from the trustee5 Conrning any SLKh matters. The pr¢jureS undertaken do not wovide all the eVKIen that would tE requir in an aLKlit, and conseNu¥ I do not express an audlt opinion on the view given by the accounts. Indeperylent exam4nerfs statement In the course of my examination, no nI3tter has ccme to my attention l. whi(h gives me reaable causè to believe that in arty material resFect the requirements.. . to keep accounting records in accordan wth Wion 44{1) la) of the 215 Art RoJuL3tion 4 of the 2006 Accounts Regulats'ons. and to prepare accounts which accord with the accounting record5 comF4y with Règulation 8 of the 2006 Accounts Regulations have not been met, c 2. to which, in my opinion, attenti¢Jn thould in (xder to enable a proper understanding [ the accounts to be reached. Mana9effont Accountants CIB Servi$ Chartered Acmuntant5 63 Kenneth Street [e of Lewis stornoway HSI 2DS Dated: 2025
North Harris Free Church of Scotland ststement of financial activities Fv year ended 31 Detsffljer 2024 Unresthcted Funds rneral Cesunated Restricttyj Fur¥J Fund5 Funds Total Total Year to Year to 31 Dec 2024 31 Dec 2023 Incomlng resources Voluntary incoffle Bank interest 92,917 55,783 148,7(X) 125,243 903 4.336 5.239 6,342 Total inrorning resources 93.820 60,119 153,939 I31,5 Resour expended Charitable activities vemance costs Other resources expended.. depreen T•tsl resources expended Net inc¢)rnlnglotstyoing resour¢es before transfers 88.6Y 552 1,885 91.071 19,263 107,897 552 20,395 228,84q 105,749 552 20,683 126.984 18,510 37,773 2,749 21346 25,(Y35 4.601 Trar6fers 16 li.10} I,(0 23,406 Net movement In funds aftertransfers 25.095 4.601 Total fund5 brought forward 44,254 238,643 282,897 278,297 Total fund$ ¢arrfed fon¥ard 45.943 261049 307,992 281898 IAt¥e 16) fFkn16J J7} The note5 fom) part of the finaal sratement&
North Harris Free ChLJrch of Scotland Balance sheet t 31 Eecemb¢r 2024 2024 2023 xedAsets Tan9bie a55ers li 416,697 433,612 Der5 %haF bank and In haThl 12 3.562 39.141 43,003 3,865 40,6 44.5 Credltor% talllw d¥ewlthkn one yeai Net Cuwretht Asts 13 20,497 18,312 22,5( 26,243 CtÈditar2 tslllng d 14 176,958 Tot•1 14etAsiets )7.992 282,897 (knre5trd Ine& p£5ttsd funds 16 17 45,943 262,M9 ))7.992 44,254 238,643 282.897 ThÈ fInL1 arpm•n&tsn twJpA6 to 13 appr4 byth8 Twe5èDd *ghÈd on betrdf by the wdemoted.. DatE ThE trte5 IDrTh part ofthese nnan(ial 5wenEnts.
North Harris Free Church of Scotland Notes to the Flnancial Statements for the yr ended31 £(eMb 2024 l. Accounting Pollcies Basls of preparing the flnancial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have Lken prepared In accordance with the Charities SORP {FRS 1021 'Accounting and Reporting by Charities.. Ststement of Recommended Practi applicable to charities preparing their accounts in accordan with the Finanaal Reporting Standard aPIcable in the UK and Republic of Ireland IFRS 1021 (effective l January 2015}', Finanoal Rewrting Standard 102 Tre Finanual Reporting Stsndard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The finanaal statements have been prepared under the historical cost convention. The financial statements are prepared in sterfing which is the functional currency of the charity. The trustees congder that there are no material uncertainties ab(xJt t1 charity's atx'lty to continue as a going COnrn. The trustees a150 consider that there are no significant areas of judgements, esb'mates or key assumptn5 that affect items in the accounLs. Churdi Jncon All voluntary income and bank interest is accounted for when r1ved. Encome from tax recover$ on Aid is accounted for on the accruals basi& Tangibk fixedassets The Congregation purchased a building in 2017 to be used as a permanent church building and undertook renovations on it during the year the cost5 of which have been capitalised. The congregation has also capitalised the purchase of the manse and the Improvements on . The purchase of fixtures and equipment is also captrtaliwj. The assets are included in the finanoal statements at cost less depreoation applied at the following annual rates.. Church Church Improvements Man Man* Improvements Fixtures and Equipment 2% straight line Swo Straight line 2% straight line 5% straight line 20% straight line Statementof FinanclalAdivities For the purpose of the Statement of Financial Activities as shown on page 6, fvnds are defined as follows: Unrestricted fijnds comwise grants and other income recdved for the objects of the church without further slfied PUTwse and are available as general funds. Designated funds represent unrestricted funds which have been earmarked by the Trustees for particular purposes. Restrirted funds comprise income which has been r1Ved for the objects of the church and speafied for a restricted purl within these objects by the donor.
North Harris Free Church of Scotland Notes to the financial statements For year 31 D¥emb- 2024 2. Voluntsry Income UDrelcted Funds Rencted Totsl Year to 31 Dec 2024 Totsi Year to 31 2023 General Deggnoted Funds Indi¥ua Other Gits & Dcffiations Tax reclaim Grant. Free Church &)ard of Mirlsty 72,986 6,325 13,606 43.(3 1.049 8,921 2,750 55,783 116,049 7,374 22,527 2,750 148.7(x) Ilb.5(X) 1.190 17,553 92,917 125,243 3. Incorne from dwritsble aciivitses Use of Premise5 FundraisirKJ LurKhes Fura1n9 Curry Night Furaign9 MamièlèdÈ Magazines, kS & Cvs 903 270 1.824 1,942 234 66 l.l73 1,824 1,942 234 1.105 3.925 302 I,oio 6,342 903 4.336 5,239 Znvestment Income Bank Intsrest S. Charltable aLtlvitles Cxher dlrert Total Year to 31 Dec 2024 Totsl Year to 31 Dec 2023 Stsff Supwrt Lotal Mini5tdes NatK)nal and overseas mini51rie5 LO,769 67.470 29,658 107.897 97,141 10,769 (A1*69J 67.470 29,658 {Ilo(p8J 107.897 105,749 (Mxeioj Olwhi(h: RelaJng to W9nat Fund Relatin9 to Genwal Fun(S Relating to rethtted funds 623 3,946 60,493 6.977 21.318 8.340 88,634 19,263 107 897 18,969 GO¥em#n costs Year to 31 Dec 2024 Year b) 31 tyec 2023 Exèminer5' remuwation 552 552 552 552 7. Other Resources Expendeil Yeèr to 31 2024 Year to 31 Dec 2023 urch.. twetiabon urch ImprovÈmen15'. tEPWati Mare.. Depredation mar Improvements.. Depr¢rtron Fiktures & Equipment.. Depr7¥on 3,600 8,704 2,200 4.278 I.2 2,200 4.278 1.613 20,684
North Harris Free Church of Scotland Notes to the financial statements For yearended 31 Detember 2024 SyppxtC4J5ts Vestrted Fur Genwal Deygnaled Redtted FL¥)d Fun Total Yea ID 31 2024 Year 10 31 Ct 2023 Hal Hlre CowcilTax InsuraTKe Heat & tsghL. Churth He& & Lht. Ma Piopefty pa4M01Th1ea[Ke. (hwch Piwrty repa1M91nteTratKe- Nan PTofe55iong1 Fees TepnE P05ta9e. Pnntsw & Churth Webg LtetKe5& are LO lrtere5t 1,6fy) 2,742 4,7 4.427 3,228 2,742 4,7 4.427 3,228 2,579 4,323 2,405 8,261 656 4n 656 472 591 319 Ih69 10,077 8.340 21,318 8,340 29,658 36,016 9. Stallcostsand nurnters Year to 31 Dec 2024 Ywi¢ 31 De¢ 2024 Year lo 31 Oe( 2023 Gross sala[$ Employer'5 Natwal TJraE Ministerfs Sry MinL4terfs Expe Tiainee Ministersaiary Tralnee MlrEpses 4.2 2.563 1.420 2,563 3,371 575 S75 6.823 10,769 3fi64 The number LeMP the year wa5 2. pakj from Central fvnts12023. 1) 10.otherract Co4 Yearto 31 Oec2024 Year to 31 Dec 2024 Y&v 31 2023 l Ministr Dtywtion to fund5 pre#)Yt£ Expen Boo4 Mag&ines&CtY5 Communion Grtts and Donabons Sunth Sctrthl YoLrth FelhThship Expa Fellowship Event Ewe CD eank th8 Sundry 51, 1,039 si, I,D39 745 41,050 2,152 874 3,012 6,757 814 577 745 t,770 4,369 I63 7,369 1,701 1.701 60,493 6,977 67.470 57,461 Nabonai and fftrseès Mintstrts Natn31 ory10r Other N1 & thrseasw Total th dirtd ¢OY5 flA¥e5J
North Harris Free Church of Scotland Notes to the financial statements Ftyyeèrefi(kQ 31 rwembw 2D24 Manse Fryiures & M¥tse tmWlT4rnts &JuipmÈnt Totsl At S 2024 I7477 iiox 85.55e 34.630 3,480 584.265 At 31 Cwwnlv 2024 174.077 li0,) 65,$58 3B,IiO se7.74S At l 2024 perbj 21.6 16,5W 2.2fQ 28.862 4,278 3L168 1.613 150.653 20.395 8.701 At31 Lkrwthr2024 25.2 fAI,227 18.7C¥J 33,140 33.781 171JM8 At 31 2024 154,800 I13A50 91.3rii 52.418 4,329 416M7 l 31 D&ttl)fr 2023 159,4 121554 93.9)) 2,462 43312 2034 1023 Other (btotS 3,$62 3,%5 3.562 3,865 13.CrwMtoN: l•llh 2024 2023 Loan Ca)trèl thw(h. Manse n ITOrn Cthtralowth. QUvCredilaS uaLs 8.163 7,77E 552 552 ),497
North Harris Free Church of Scotland Notes to the financial statements Year erred 31 Dember 2024 14. ¢rethtor$: falling dye after one ye 2024 2023 Loan from Ceniral Church- Mar Loan trom central Chch- Churth 69,134 62,077 131.211 77.308 99,650 176,g58 15.TransartFons vllth Tee$ and Fielated Partiés DurirvJ the penod me tnjstec rcceNed reimbursement of expen5e5 hcurred. torallng £ 4,163. è sut¥>lementary sakry pd by the tongregat)n. The totsl costto the corvjregaton of the $ui) eived f'fivii'rf.ri sa a1ry 4va5 E4,260 16. Unrestrkted funds Balance at IncomY¥J Resourc 01.01.24 resourc eX[de1 TTrr6fers BaLe at 31.12.24 GerEral Fund 44.254 93,820 191.071) li.1) 45.943 tks'gnatrd FurK&.. TrtAI unrestrthd fuTh3s 44,254 93.820 191,07LI 11,LYJOI 45,943 7he GeneralFvI erKompasses all iOe and expÈrKliture Llting to winary athviues of the tharity. other than tho for whKh fdIng restrthd.
North Harris Free Church of Scotland Notes to the financial statements For year ermled 31 De(eNbber 2024 17. ReA¢tslfvnds BaLatKe at 01.QL.24 Incamlro res expet¥Jed Tran4e BalaKe at Suihjmg Fu Youth Fu Free Chur(h yth Canw Fund DEfibrilLBtor Fund SpKkil COnS Magai[. Bwk5 & CD'S Road to Recovery Fur S(ripture Fund Troinee Minity Fu 231.2BI 5,973 50,29S (26,5WI 11,8631 12341 13501 2SS,076 5,929 234 1,254 4,13S 135 3,430 13.9461 516 Total tethed funds ,643 60,119 lJ7.7731 262,049 18. AnalyslsalN•t fur Genera 9r&ed ReSIrKj Fund Fur FutKts Total 2024 Total 2023 12,896 )3.801 416,697 433,612 DebtOFSarO pre9tyrnts Cash & bank in hatwj 2,543 31,056 1,019 8.385 3,562 39,441 3,865 ¢uvrqnt LlitIeS Bank overttrafts Central Church Loan Credknrsand xuuals 119,9451 119,9451 117.7601 Credittrs > i year 19. contr1b•n ttsc4rt Ffft Total Year io 31 De( 2024 T(ts1 Ye3r to 31 Dec 2023 Mlnistry Le rnin15t1atTh Le ProJeLts Lthy 33,240 17,475 1,26S 31,450 9,6 20. Colle£tknsforThlrd 2024 2023 Bethe9Ja Open DoorTru OpetatK)n Wbilsthun Fund Slavic Go5 A$th Crossroads Faith mi 235 560 1,7D2 J,66D 276 135 30 795