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 L￿M£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 ff￿mber5 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 p￿aSed 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 appliCat￿e 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 Char*y 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 histor￿1 backgr(KJnO to the church coming into being in
1843 and lists documents in which is embodied the wnstitUt￿n of the Church. The dr￿Ument 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 for￿5 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 sO￿re19n 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 ￿$￿)nSibIlity for sptritual oversight, while tl
deacons, Court cornposed OF ￿rk Session members plus elected deacon5, ove¥ws flt)ancial and propety
rnatters. Un(Èr Charity Lhw. the [kacor￿. Court are deemed to ￿ the trustees of the congregalk)n as those
with rewnsibility for day to day management a￿1 control.
The Dea£￿s. C(xJrt (the Truste*¥l who served during the perioj were as follovi5.'
Deacon5' Court
Minister
Elders
Deacons
Appointment of Trustees
The Kirk session exercises its diKretion in determining the most apwopriate meth(KJ of eletting new
Trusrees (Elders and Deacons). Any elettion pro￿5$ will also involve the communicant M￿berShIp 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 cOnd￿tsd 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 pa￿nts met weekjy on Tuesday mDmings.
The Friday afternoon Jam and cOnn￿t clubs saw strong numbers attending. The Friday evening meeting
for teenagers 'R￿ted, 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 serVI￿S We￿ attended by 110-120 people on average, while evening services increased
over the year with varying attendan￿ of between 50-70 people.
R￿ord￿l 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
D￿n￿er 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 De￿rnber 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 th￿e 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 i*cpm£¥t 2024
I on the accounts of tts charity for the year ended 31 t￿mber 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 Br*d the Charities Ac￿unts (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)
R￿Ul8￿C￿s 2006. An examination includes a reV￿W of the accounting records kept by the c￿rity 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 Con￿rning any SLKh matters.
The pr¢j￿ureS 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 rea￿￿able causè to believe that in arty material resFect the requirements..
. to keep accounting records in accordan￿ wth Wion 44{1) la) of the 21￿5 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
r*neral 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.1￿0}
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* fina￿al sratement&

North Harris Free ChLJrch of Scotland
Balance sheet
t 31 Eecemb¢r 2024
2024
2023
xedA*sets
Tan9bie a55ers
li
416,697
433,612
De￿r5
%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 As*ts
13
20,497
18,312
22,5(
26,243
CtÈditar2 tslllng d
14
176,958
Tot•1 14etAsiets
)7.992
282,897
(knre5tr￿d I￿ne&
p£5t￿tsd funds
16
17
45,943
262,M9
))7.992
44,254
238,643
282.897
ThÈ fI￿nL￿1 *arpm•n&tsn twJpA6 to 13 appr￿4 byth8 Tw*e5èDd *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 y￿r 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 aP￿Icable 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 COn￿rn. The trustees a150 consider that there are no significant areas of
judgements, esb'mates or key assumpt￿n5 that affect items in the accounLs.
Churdi Jncon
All voluntary income and bank interest is accounted for when r￿1ved. 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 s￿lfied 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 r￿1Ved 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
UDre*lcted Funds Re*ncted
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
Fu￿ra1*n9 Curry Night
Fu￿raign9 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
6￿23
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
Mar￿e.. Depredation
mar￿ Improvements.. Depr¢r￿tron
Fiktures & Equipment.. Depr￿￿7¥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
V￿estr￿ted Fur
Genwal
Deygnaled Re*dtted
FL¥)d
Fun
Total
Yea ID
31 2024
Year 10
31 C*t 2023
Hal Hlre
CowcilTax
InsuraTKe
Heat & tsghL. Churth
He& & L￿ht. Ma
Piopefty ￿pa4￿M01Th1e￿a[Ke. (hwch
Piwrty repa1￿M91nteTratKe- Nan
PTofe55iong1 Fees
T￿ep￿nE
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 T￿￿Jra￿E
Ministerfs S*ry
MinL4terfs Expe
Tiainee Ministersaiary
Tralnee M￿l￿rE￿p￿ses
4.2
2.563
1.420
2,563
3,371
575
S75
6.823
10,769
3fi64
The number L*eMP￿￿ the year wa5 2. pakj from Central fvnts12023. 1)
10.other￿ract 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
I￿63
7,369
1,701
1.701
60,493
6,977
67.470
57,461
Nabonai and fftrseès Mintstrts
Nat￿n31 ory￿￿10r
Other N*￿1 & 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
I74￿77
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)f*r 2023
159,4
121554
93.9))
2,462
433*12
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 De￿mber 2024
14. ¢rethtor$: falling dye after one ye
2024
2023
Loan from Ceniral Church- Mar
Loan trom central Ch￿ch- Churth
69,134
62,077
131.211
77.308
99,650
176,g58
15.TransartFons vllth T￿ee$ and Fielated Partiés
DurirvJ the penod me tnjstec rcceNed reimbursement of expen5e5 hcurred. torallng £ 4,163.
è sut¥>lementary sakry p￿d 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
BaL￿￿e 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 i￿O￿e and expÈrKliture ￿Llting to winary athviues of the tharity. other
than tho* for whKh f￿dIng ￿ restrthd.

North Harris Free Church of Scotland
Notes to the financial statements
For year ermled 31 De(eNbber 2024
17. Re*A¢tslfvnds
BaLatKe at
01.QL.24
Incamlro
res￿￿ expet¥Jed Tran4e
BalaKe at
Suihjmg Fu
Youth Fu
Free Chur(h y￿th Canw Fund
DEfibrilLBtor Fund
SpKkil C￿￿OnS
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 teth￿ed funds
,643
60,119
lJ7.7731
262,049
18. AnalyslsalN•t fur
Genera ￿9r&￿ed ReSIrK￿j
Fund
Fur
FutKts
Total
2024
Total
2023
12,896
)3.801
416,697
433,612
DebtOFSarO pre9tyrn￿ts
Cash & bank in hatwj
2,543
31,056
1,019
8.385
3,562
39,441
3,865
¢uvrqnt L￿￿litIeS
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
rnin15t1at￿Th 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 Go*5 A$￿th￿
Crossroads
Faith mi￿￿
235
560
1,7D2
J,66D
276
135
30
795