North Harris Free Church of Scotland Trustees, Report and Financial Statements For year ended 31 Dernber 2025 Charity No SC045814
North Harris Free Church of Scotland Contents of the Financial Statements foryear ended31 December2025 Page Church Information Report of the Trustees Report of the Independent Examiner Statement of Financial Activitles Balan Sheet Notes to the Financlal Ststements 8-14
North Harris Free Church of Scotland Church Inforniation Trustees North Harris Free Church became a registered kottish Charity on 17 July 2015. The members of the Deacons, Court are the Trustees of the Charity. Contsct Address Hill Cottage Scott Road Tarbert Isle of Harris HS3 3DL Bankers Bank of Scotland PO Box 17235 Edinburgh EHII IYH Independent Examiner John E Moffat BA FCA ctB Se1 63 Kenneth Street Stornoway Isle of Lewis
North Harris Free Church of Scotland Report of the Trustees The Trustees are pleased to present tha'r rewrt tC4Jether wlth the financial statements of the church for the year ended 31 Dernber 2025. The trustees have adopted the provision5 of accounting and RepDrting by Charities.. Statement of Recommended Practs. applicable to charlties preparing their accounts in accordance with the Finanoal Repong Standard applicable in the UK and Republic of Ireland (FRS 1021 leffecbve l January 2015) status of Charity and Governing Document North Flarris Free Church of Scotland is estsblished by Constitub'on. North Haths Free Churd) tÉcame a register thsh Charlty (No. SC0458141 on 17 July 2015. Aims and Affiliation North Harris Free Church of Scotland is a congr4ation of the Free Church of Scodand working towards t common aims set out below. It is a Presbyterian church adhering in its worship and dortrine to the position of the Church of Scotland at the Reformation. The Free Church of Scotland ha5 an explanatory document which explain5 the origins of the Church and whSch give5 the historical background to the church coming into tting in 1843 and lists documents in which is emyJdied the consb'tution of the Church. The dUment 15 available on request from the Fr Church of Scottand, 15 North Bank SL The Mound, Edinburgh, EHI 2LS The Free Church of Scodand currendy has over 100 congregations in Scotland, as well as one In London and four in North America, and sister Churches founded by mission work in India, Peru and South Africa. The Church alg) has a seminary in Edinburgh for the training of ministers and other Christian workers and sustains an extensive Missionary programme rdative to the Size of the church. The principal activty of the Church is the corKlurt of puiAic w(Yship and associated matters in the context of l(Kal congregations. Dating from 1843 but with its rix)ts in the Reformation, St owes Its dlstinrtive title to Its hlstorical struggle to remain 'free' from stste Interferen in its internal affairs. It hos close and artive relations with many other Reformed churches of Jesus Christ throughout the world and stands firmly in the tradition which acpts the Bible in its entirety as the Word of God and, thefOre, derives its forms of teaching, worship, ministry and government from it. The main emphasis of our worship is the preaching of the gospel - the go(Kl news of a free and 9)veragn salvation through Jesus Chrlst alone. The congregation is aut)riSed by the Church to have a minister paid from ntral funds of the Church. Trustees and Office Bearers The congregatbon is govemed and administered by elected Offi bearers (all volunteers) and Its mlnlster. The rk Session, being the minister and elect elders, has rponsIbIlity for spiritual oversight, while the deacons, court, comtK)sed of Kirk Session members plus elected deacons, oversees financial and propety atters. Under Charity Law, the Deacons, Court are deemed to k the trustees of the congregation as tFM)se with responsibility for day to day management and control. The Deacons, Court {the Trustees) who served during the perKKI were as follows: _ Deacons. Court Minister Rev. Davld MacLeod Elders Malcolm MacKinr¥)n, Duncan Macpherson, Neil C MacKSnnon, John Macsween, Donald macSwn, Farquhar MacLeod, Angus MorrSs0n, Gordon MacLeod {Resigned 30106125), Angus McKellar, Antony Latham, Stuart Klng, Richard Killer, *ott Macleod (Appointed 16111125). Deacon5 David Cameron, Adrian Glen, lain A Ma(Sween, Cameron Morrison, DaId J Morrison, Aman Toor Appolntment of Trustee$ The Kirk session exercise5 its discretion in detemiining the most appropriate method of electing new Trustees (Elders and Deacon5). Any election process will also involve the communicant membershlp of the congregation. There is no fixed temi for Trusteeship. Prior to their appointment, new Trustees would have served the church for s(Mne time in various roles and would be familiar with the church's values, its aims and objectives as well as its day-to-day operations. As part of their induction prwramme, new Trustees are required to understsnd their statutory responsibility as elder or deacon.
North Harris Free Church of Scotland Report of the Trustees (Contd.) Achievements and Perforniance Artivitles The morning and evening Sunday servi5 in Tarbert contlnued to see gradualty increasing numbers throughout the year while also being streamed live for those who were unable to attend for various reasons. One evening Servi per month continued to be Conduc in Gaelic. The Wednesday prayer meeti continued to be held jointly as an in-personlzoom rnting. The Ladies, Bible Study groups continued to meet on Monday nights, and a Men's Bible Study was started which meets every second Thursday night. Little Fishes, the group for babiesltoddlers and their parents met weekly on Tuesday mornings. The Friday afternoon Jam and Connect clubs saw strong numbers attending. The Friday evening meeting for teenagers 'Rooted' continued to be successful, with additional meetings On a month on Sunday evenings to explore biblical issues in more detail. A men's breakfast meeting was stsrted which meets on the last Saturday of each mnth. The Road to Recovery group met throlfrghout the year and community lunches We held monthly. Achlevements Dijring the period: Mornlng servIS We attended by 110-120 people on average, while evening Servi in¢aSed over the year with varying attendan of btheen 60-75 people. Recorded servi$ have typically received 200-300 viewings for morning Servi and 100-200 viewings for evening services. 50-60 people normally attend the Zoomlmixed mc(le prayer meetings, with around 35-45 in person and 15-20 online. 20-25 children attended Sunday School each week. 15-23 young people attended Rooted and 18-20 attended various Big YF meetings througlw)ut the year. Jam and Connect clubs for Primary SchLX)l age children attracted over 30 children.
North Harris Free Church of Scotland Report of the Trustees (Contd.) Financial review Prinapalsources of fiinding The church receives it funding from church meMr5 and adherents by way of weekly offeriThJs and Gift Aid donation5. Rewlts for theperlod The financial ststements for the period a set out in pages 6 to 14. At the end of 2025 the General Fund show&J a deficst for the year of £9,353 and the Restricted Funds surplus of £12,163 for the year. This has resulted in a General Fund balance at the year-end of £36,590 (2024 - £45,943) and Restricted Funds balan of £274,212 (2024 E262,049). Total reserves at 31 December 2025 amounted to £310,802 (2024 - £307,992). The congregation received loans from the Board of Trustees of the Central Free Church to fund the purchase and refurbishment of the Church Building and Manse. At the 31 DecemtEr 2025 the loan liabllity relating to these loans was £121,191 (2024 - £151, 156), inclusive of accruing interest. statement on Risk The Trustees assess the major risks to which the charity is exposed on an ongoing basis and have e5tsbli5hed prOdre5 to mitigate those that a identlfÈd as a result of these revlews. On behalf of the Trustees Rev. David MacLeod Trustee Dated.. 18 June 2026
North Harris Free Church of Scotland Report of the Independent Examiner to the Trustees for the year entsl 31 December2025 I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 6tol4. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Att 2005 and the Charities Accounts (Scotland) Regulations 2006. The charty trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under sertion 44(11 (c) of the Act and to state whether particular matters have come to my attention. Basls of Independent examlnerfs statement My examination is carried out in accordance 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 consideration of èny unusual items or disclosures in the accounts, and kS explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that WOU te required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention l. which gives me asonable cause to believe that in any material resk*rt the reqU1Ments. . to keep accounting records in accordan with Section 4411) (a) of the 2CK)5 Art and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and ccfftply with Regulation 8 of the 20C6 Accounts Regulations have not been me¢ or 2. to which, in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. John E Moffat BA FC4 Institute of Chartered Accountsnts in England and Wales CIB Services Chartered Accountants 63 Kenneth Street Isle of Lewis Storwway HSI 2DS Dated: 19 June 2026
North Harris Free Church of Scotland Statement of financial activities For year ended 31 December 2025 Unrestrictsd Funds General Designated Restricted Fund Funds Funds Total Total Year to Year to 31 Dec 2025 31 Dec 2024 Ineominy resources Fmm generatedfunds.. Voluntary income Bank irterest 103,429 29,105 132,534 148,7C¥J Fmm charltable artivities.. 1,155 5.309 5,239 Total Incomlng reurCeS 104,584 34.414 138,998 153,939 Resources expended Charitable activities Governan costs Other rex)urces expended.. depr'n Total rewurce5 expended Net Incomingloutgoing resources before transfers 89,109 25,923 115,032 107,897 552 20,395 128,844 18,510 44.433 20,556 136,188 91,755 12,829 {10,0191 2,810 25,095 Transfers 17 {22,182) (9,353) 22,182 12,163 Net movement in funds after transfers 1810 25,095 Totsl funds brought fOard 45,943 262,049 307,992 282,897 Total funds carried forward 36,590 274,212 18) 310,802 307,992 (Ivote 17) (Aore 17) The notes fomi part of these finanoal ststements.
North Harris Free Church of Scotland Balarbce sheet As at 31 December 2025 2025 2024 Fixed Assets Tangible assets li 398,053 416,697 Debtor5 Cash at bank and In harKJ 12 6,876 27,664 34,540 3,562 39.441 43.003 Credltors: lallln9 due wlthln one year Net Cunnt Assets 13 22,047 20.497 12,493 22.506 clItors. falllng due after oh¢ ye•r 14 99,744 131,211 Totsl NetA55ets 19 310.802 307,992 RePSented by: Unrestrtted fvrKIs ReslriLted funds 17 36,590 274,212 310,802 45,943 262,049 307.992 The finaral stateMts on pages 6 to 14 were approved by Tpustees and gned M thr tEhalf by the LnderTh)ted.. Rev. David MacLeod Mr David CaNÈron TDJ5tee Date.. IB June 2026 Date.. 18 June 2026 notes form part fin081 staterr,
North Harris Free Church of Scotland Note$ to the Flnanclal Statements for the year ended 31 December2025 l. Accountlng Pollcles Basls of preparfng the flnanclal statements The financial statements of the charity, which is a public benefit entty under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2015),, Financial Rep)rting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment {Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. The financial statements are prepared in steding which is the funrtional currency of the charity. The financial ststements are rounded to the nearest £1. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees also consider that there are no significant areas of Judgements, estimates or key assumptions that affect items in the accounts. Church Incon All voluntary income and bank Interest Is accounted for when received. Income from tax recoveries on Gift Aid is accounted for on the accruals basis. Tangible fixedassets The Corsgregation purchased a building in 2017 to be used as a permanent church building and undertook renovations on it during the year the costs of which have iEen capitsli5ed. The congregation has also capitslised the purchase of the manse and the improvements on it, The purchase of fixtures and equipment Is also capitslised. The assets are included in the financial ststements at cost less depreciation applied at the following annual rates.. Church Church Improvements Manse Manse Improvements Fixtu$ and Equipment 2% straight line 5910 Straight line 2% straight line 5% straight line 200/0 straight line Statement of FinandalArtivities For the purwse of the Statement of Financial Activities as shown on page 6, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objetts of the church without further specified purpose and are available as general funds. Deslgnated funds represent unre5trirted fuThls which have b*n eamarked by the Trustees for particular purwses. Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these obj5 by the donor.
North Harris Free Church of Scotland Notes to the financial statements For year ded 31 Lcember2025 2. Volwnury IbX4•me Unrethtted Funds RestrhtrJ Totsl Yéar to 3102c 2025 TOtsI Yèarto 31 Dec 2024 Gweral Deagnated Funds I1Vual5 Other Gvts & DonatyDn5 Tax 81M (ant- Free Cmrch Board of Mlnlsiry Grant- CNES 77,287 14,052 12,090 14,314 1,320 7,191 91,601 15,372 19,281 116.049 7.374 22,527 2.750 390 103,429 29,1(t5 132,534 148,7(M) 3. IrKome rJwrltsbl¢ acllvwles Use of Plemlses Fundrabing Lunches Fundralsing Cury Nighl Fundralsing marmade Wrn for MiL¢n Conferer Mag421nts, PAxks &CD¥ 855 855 4.338 1,173 1,824 1,942 2Y 4,338 241 224 506 241 524 30D 1,155 5,309 5,239 Bank Interest charl1abaCEIYIlles TL121 Year to 31 Det 2025 T& Yearto 31 Dif Z024 dirett Prt Lwl Mlnlths Naomal and overseo MIn 18,788 70,(K)4 320 25,920 114.712 320 107,897 18,788 70,324 2S,920 115,032 107,897 ¢MJoJ (r¥e•) Olwhkh.. Relatyng ro Deslgnated Fund RelaUn9 to General Fund Relatyng ro restricted funds 62.318 18,982 6,938 89,109 25,923 115032 88,634 19,263 10,979 Governan£0 Year to 31 Dec 2025 Yearto 31 Dec 2024 Examlner5' nunEral 5¥2 552 7. Other RVrets Year to 31 Dec 2025 Yeart¢ 3J t¢ 2024 urth.. Deprf urth Improvements.. Depre£iatK Nanse". Depreoatlon Nonse IMFKemts". rpreciètTr & Equlpmenr.. tpreoètion 3,0 3,6 8.704 2.2 4,278 1,613 2,200 4,278 1,774
North Harris Free Church of Scotland Notes to the financial statements For YreDded 31 DeCemr 2025 8. Supportcosts Unrestricted Fund5 General l)gnated Restrthd Fvnd Funds Fun Tctsi Yearto 3J Dec 2025 Tctsl Yearto 31 Dec 2024 CDuncll Tax Inwrance Heat& Llght- Church Heat & Ught- Mènse Property pair$ialnIenanCe- crCh ltyerty repairslTnalntenar- Man Profe59onal Fees Telephore PoAage, Prlniino & Statk)nery urch Website LenCeS & Sothvare Loan Interest 55 1,660 4,579 4,531 I,8 343 2,S50 2,742 4,579 4,531 J,9 343 4,427 3,228 1,068 677 296 540 1,898 677 656 4ll 1,898 6,938 1,815 6,938 18,982 6,938 25,920 29,658 9. Stsff costs and numbers Year to 31 Dec 2025 Yeèrto 31 Dec 2025 Year to 31 tset 2D24 Sala Employer's Natyonèl Insurance Mwisterfs SuprAefftrtary Salary MinisteVs Expenses Trainee Minlster Salary Tftlnee Mirdster EYpense5 3,946 3,863 3,946 3.863 10,269 710 4,260 2,563 3,371 57S 10,269 710 10,979 18,788 10,769 The average rnurnr of eJnOtyYe dvrSn9 the year was 2- Péld kn Central funds12024- 21 10. other Dlrett Q)sts Yearlo 31 Dec 2025 Year to 31 DEC 2025 Year to 31 Oec 2024 Local Mintstne5 Lknaiion to iknl fiJrKts Pre5byiery Expenses Maoaatbes & Ctys Communion & Supp Gnls and Donatsons SuaY ¢01 Youth FeNowship Expaises Fellowship Evert Expenses Women for N1s5PDn Exrenses CD Nlnbty Bank Cha &Jry %,976 8is 56,976 815 51,980 1,039 745 1,770 7,369 1,863 1,974 97 J,974 5,863 1,952 J88 920 IOD 1,95Z 920 1,701 100 785 431 785 431 663 61.998 8,W6 70.004 67.470 and lkntsea5 Mlnlstnes WalKal 1kganisaon5 Other Nauonal & cea$ work 320 320 320 320 TfA41 otherdirett costs
North Harris Free Church of Scotland Notes to the financial statements For year ended 31 Decembw 2025 11. Thngible fixed assets urth Owrth lrnwfftmethts Manse mSe Improvements FlUr & equieTht Trtal At l Januèry 2025 Adorti5 ti5WSa At 31 DEomtr 2025 I,0 174.077 iio,000 85,558 38,110 1.912 587,745 1,912 174.077 iio,o 85,558 40,022 589,657 At l January 2025 Charge for peri(¥J iminatsd on di5poss At JI De(Ernb2r 2025 25.2 3,6W ,227 8,704 18,7 2,2 33,140 4,278 33,781 1,774 171.048 20.556 28,8[ 68,931 37.418 35.555 191.604 At 31 De(efflbEr 2025 151,2 105,146 89.1(K) 48,140 4,467 396.053 At 31 DKember 2024 154,8(L) 113,850 91,300 51418 4,329 416,697 12. Debt($. falllnw due ¥thiN •ne •r 2025 2024 Gift Nid Dettor (ther Debto 66 3,562 6,676 I3.Credito. fallinq due withln one ytsr 2025 2024 Loan from Central Churth- Manse Loan frotn Central Thurdi- Churth Other Cr}0 Accruals 8,823 12,624 8,163 11,782 600 552 22,047 20,497
North Harris Free Church of Scotland Notes to the financial statements Year ended 3J December 2025 l& Credikors: falllng •fteYo•e 2025 Z024 Loan from Central Church. Mar6e Loan frorn Central Church- Church 55.301 44,443 99,744 69,134 62,077 15. Tvansactlon$wWh TnLSleesarrt1 Related P•rtiE5 Dunno the kriL¥I two twsteÈs refved mbent of exn5es Incurred, totallkn9 E 7,123. D Mackod trIVe ppl¢mentsry sèk)ry paid by the congregaOn. Tre cost ro the congregauon of the 5upplementsry salary wa5 £3,946. Ott Made(, who apwlnied as an Sder on 16111125, recelved a SèLBry of £10,269 for his rde a5 TTrlnee Min15ter 16. Comparntives forth? Statentof Finon¢kal Activiiittes Urwestrftted Funds GweTal Dwnaied Reth(iEd Fund Fun Funds Total Yearto 31 Oec 2024 Incomin9 resouires Vduntrry Irrome Bank Interest 92,917 55.783 148,7(K) 903 4,336 5,239 Total Inromlrwj reg)urceG 93,820 ,lJ9 153,939 Chèrltable athe5 88,634 552 1,885 91,071 19,263 107,897 552 20,395 128,844 ou)pr re50Um5 expended.. depEC'n Totsl expethled 14¢t InmIAloutyrt4 resour(ps before transfers 18,510 37,773 2.749 22,346 25.095 Traisfers 11,0601 Ilet mo¥¢m*t In futyd$ aftertrnnsfers 1,689 23,406 25,095 Titsl funds bwwht forward 44,2Y 238,643 281,897 Yotsi furtds tavried (Drvrnrd 45.943 262,049 307.992
North Harris Free Church of Scotland Notes to the financial statements For year ended 31 DeinbEr 2025 17. VnrtsI1Od fund$ BaLl at 01.01.25 IcnIng Re50urces reurCeS expended Bance at 31.12.25 Transfers General Fund 45,943 104,584 191,7551 36.5 Dwated Fund5 Total unreJicted funds 45.943 104,584 191,7551 122,1821 36,590 Comparativesfor movement in funds BonCe èt 01.Ql.24 Inctymir Rexvrc re50urtrs Balartt at 31.12.24 Trr$ General Fund 44.254 93,820 191,0711 11,ofoi 45,943 Deggnated Fun05 Totsi unftstfbied fun 44,254 93,820 {1,0601 45,943 The GweralFIMd encompa all IrKom& ext*ndr(ure relètyng to the WITryrttU$ thrdesdthe other than ihffe for whlch fundkng Is rewtted. Balance 31 01.01.25 Intoming Resources rQur5 expend& TMi4e BahrKe 31.12.25 255,D76 5.929 19,466 J,160 241 125,0991 18.424 267,867 4,891 130 554 Youth Fund F Church Youih Camp FuThJ 13501 Speclal CcAÈttIo Magazin, & CD'S Women for MWon FuThl Road to Rttovery Fund pture Union Fund Tralrtee Mlnwer Fun 3,597 506 124 50 90 224 11001 50 90 7,220 110,97BI 3.758 Tttal resirfcted fu$ 262,N9 34,414 144,4331 22,182 274,212 CompaRtives for movemwt in fun BaLance at Intoming Re50urcE5 01.01.24 resour5 expended Tran4ers Bakrth at 31.12.24 Bln9 Fu Youth Fund Free (hurch yrtkn rAmp Fu 231,281 5,973 ,295 1.819 234 126,50DI 255,076 5,929 1,254 13501 Speclal Magazine5, Boots & CD'5 Wofflen for MK4on Fund Road to RKovery Fund Scrlpture Unlon Fu1 TraIte Fund 4,135 135 50 3,430 13,9461 516 Totsi rethcied fur$ 238,643 60.119 137,7731 1,060 262,D49 Explana01ds 13
North Harris Free Church of Scotland
Notes to the financial statements
For year ended 31 December 2025
1g.Anatysis of NetAssets by fwd•
G2neral DeYgA)ted Restrkted
Fund
Funds
Funo
Total
2025
Trtal
2024
F4xed Axets
J2,762
385.291
398,053
416,697
Debtors prepaents
Cash at b3nk In hand
3,109
21.319
3,767
6,345
6,876
27,664
3,%2
39,441
Current Liabilities
Central Church Loan
Creditors and accruals
121,4471
121,4471
16001
119,9451
16001
Credit