CHARITY NUMBER: SC047062
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
FOR FREE CHURCH OF SCOTLAND - PRESBYTERY OF THE WESTERN ISLES
Mann Judd Gordon Ltd
Chartered Accountants 26 Lewis Street Stornoway Isle of Lewis HS1 2JF
FREE CHURCH OF SCOTLAND - PRESBYTERY OF THE WESTERN ISLES
CONTENTS OF THE FINANCIAL STATEMENTS For the Year ended 31 December 2024
| Page | |
|---|---|
| Report of the Trustees | 1-3 |
| Independent Examiner's Report | 4 |
| Receipts and Payments accounts | 5 |
| Statement of Balances | 6 |
| Notes to the Financial Statements | 7 |
FREE CHURCH OF SCOTLAND - PRESBYTERY OF THE WESTERN ISLES
REPORT OF THE TRUSTEES For the Year ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number : SC047062
Principal address:
Trustees:
The following individuals were trustees of the charity on the membership roll of the Presbytery for 2023/24:
Ministers:
Elders:
Back Barvas Callanish (retired as from 29.10.24) Carloway Cross Garrabost High Free Church Kinloch Lochs North Harris North Tolsta (from May 2024) North Uist (from May 2024) Park (Until May 2024) Scalpay Shawbost (Retired as from 31.10.23 but remains a Trustee) South Harris South Uist & Benbecula (Until May 2024) Stornoway (Until May 2024) Stornoway Retired (Deceased 15.05.24) Back (Until May 2024) Back Barvas Callanish (Until May 2024) Callanish (from May 2024) Carloway Cross (Until May 2024) Cross (from May 2024) Garrabost High Free Church Kinloch (Until May 2024) Kinloch (from May 2024) Lochs North Harris (Until May 2024) North Harris (from May 2024) North Tolsta (Until May 2024) North Tolsta (from May 2024) North Uist, Grimsay & Bernera Park (Until May 2024) Park (from May 2024) Scalpay (Until May 2024)
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FREE CHURCH OF SCOTLAND - PRESBYTERY OF THE WESTERN ISLES
REPORT OF THE TRUSTEES For the Year ended 31 December 2024
Trustees (continued):
Scalpay Shawbost South Harris (Until May 2024) South Harris (from May 2024) South Uist & Benbecula Stornoway Stornoway Additional
John Eskdale Moffat BA FCA Institute of Chartered Accountants in England and Wales Mann Judd Gordon Ltd Chartered Accountants 26 Lewis Street Isle of Lewis HS1 2JF
Independent Examiner:
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is one of seven Presbyteries of the Free Church of Scotland, a Presbyterian Church adhering in its worship and doctrine to the position of the Church of Scotland at the Reformation. The government of the Free Church of Scotland is Presbyterian and the Charity is responsible for administering congregations within the Western Isles, also known as the Outer Hebrides.
Every Minister holding a pastoral charge within the Presbytery has a seat on Presbytery along with a corresponding Elder of the congregation. An Assistant Minister also has a seat in the Presbytery and where a congregation has an Assistant Minister it also appoints a second representive Elder. The Elders are appointed in March annually for a one-year term. Retired Ministers resident within the boundary of the Presbytery may also apply for a seat on the Presbytery.
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
The principal objectives of the Free Church of Scotland and its congregation are the public worship of God, the spreading of the Gospel of Jesus Christ, the exercise of pastoral care and the provision of practical compassion for those in need.
The Presbytery aims to maintain the public worship of God and to foster Christian fellowship; to evangelise the local area by proclaiming the gospel of Jesus Christ, to exercise pastoral care and practical compassion for those in need; to uphold and further the interests of the Free Church of Scotland; and to participate in the worldwide promotion of Christian fellowship and the advancement of the Christian faith. All the business and proceedings of the Presbytery shall be conducted in accordance with the constitution of the Free Church of Scotland, under the supervision of the Presbytery of the bounds, and in terms of the Acts, Deliverances or directions of the General Assembly of the Free Church of Scotland.
The Presbytery meets regularly for worship and to deal with business which includes supporting congregations by giving instruction and guidance on matters relating to faith and other social or moral issues; offering pastoral care and support to those in need through the provision of support services and other activities including: the employment of a Youth Worker; organising and running activity camps for young people; operating a ‘Road to Recovery’ service to help those with addictions; leading worship services at Care Homes for the elderly; representation on management board of Bethesda Hospice, membership of Chaplaincy Service of the Western Isles Health Board.
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FREE CHURCH OF SCOTLAND- PRESBYTERY OF THE WESTERN ISLES REPORT OF THE TRUSTEES For the Yèar ended 31 Dècember 2024 ACHIEVEMENT ANO PERFORMANCE - During the c(NJr5e of 2024. the monthty meetings of Presbwery conh"nued. in-per50n. - The Presbytery raised £3.000 from the congregations wtt)in its bounds, which was then donated to Ihe Free Churth of SCoUd in support of the South Uisl and Benbecula congregation. The Presbytery aprK>int8d Mar¢h 2020 During 2024. Gor s the Youth & Di[Ple$hip Support Worf<er in on oiganised è weekend camp at Scaladale and also peri¢xlic youth ev¢nls. In add'on. followng a review ot his iole and the funding sources available. his lille ywas amended to "Disapleship & Development COordir', and he assisted a number of congregations th preparing theiT Devdowent Wans. FINANCIAL REVIEW RevlÈw ofthg year results of the year and ckjsing balartes are stat&J on page 4 and 5. During the y8ai the Charity administered restncted furKIs". - South Uist & Benbecula supwrt Irestricted) - faised via the Presbytery Levy, to prowde support to the ministry in this area. A total of £3.000 was spent in support during 2024. Youth & DISCIpship Work Irestricaedl - to both support youlh work carried out a Presbytery level and also to support the costs of emplowng a youth worker. The Youth & Discipleship Support Worker commenced empk)yTnent on l March 2020. As noted above, this role amended to "Discipleship & Development CoordirBtorf' during 2024, with many congregats.ons %Mthin the Presbytery making donations towards the post. A grant of £6.806 was also receNe(J from the Free Church Mission Board. - Bursaries Irestricledl - Ihe Presbytery receives Investmert inccthe fro Free Church of ScolL3rKJ centr81 office. The Bursaries ale named encfowmenl fvnds held by APPROVAL This report was apwoved by the Bowd of TnJst8es on its behaw by.. 20&• and Vre signed on Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FREE CHURCH OF SCOTLAND- PRESBYTERY OF THE WESTERN ISLES I report on the accounts for the year ended 31 December 2024 set out on pages fve to seven. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance wth the ter1 of the Charities and Twstee Investment (Scollandl Act 2005 and the Charities Accounts Iscollandl Regulations 2006. The charity's trustees consider that the audit reqLJiremenl of Regulation 10111{al lo Icl of the Accounts Regulations does not appty. It is my responsibilrty to examine the accounts a3 required under Section 44{11(c) of the Act and lo slate whether particular matters have come to my attention. Basis of the Indendent examiner's report My examinalK)n was carried out in accordanee with Regulat 11 ¢)f Charities Accounts Iscotlandl Regulations 20(. kn examinats.on includes a review of the aceountirvJ records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees conmIng any such matters. The prctedures undertaken do not prowde all the evidence that would be required in an audrf, and consequentty I do not express an audil opinion ott the view given by the accounts. Independent èxaminerfs ststement In connection my exam1nth"c. no matter has cory to nry attention" (11 which gives n reasonab caLrse to believe thaL in any material resm, the requirements - lo keep accounting records in ordanCe wth tion 44(1){a) of the 2005 A¢i and Regulation 4 of the 2006 Accounts RegUtions." and - to prepare accounts whh 0[d with the acccwjnting records and to ¢xrfnpty with Regulation 8 of the 2006 Accounts Reguktions have not been met. or {21 to which, in my opinion. attention shoukl be drawn in order to erte a proper undrrslandiryr of :I,- hed. Mann Judd Gordon Ltd Chartered Accountsnts 26 Lewis Street Stomoway Isle of Lewis HS1 2JF aJ)iS 11) cngland arKI Wates Dale Page4
FREE CHURCH OF SCOTLAND - PRESBYTERY OF THE WESTERN ISLES
RECEIPTS AND PAYMENTS ACCOUNTS For the Year ended 31 December 2024
| INCOMING RESOURCES Voluntary Income Donations Gift aid Grants - Free Church Mission Board Other income Activities for generating funds Youth camp fees Presbytery levies Investment Income Bank account interest Total Incoming Resources RESOURCES EXPENDED Charitable Activities General Assembly attendance Presbytery attendance Presbytery events Wages & pensions Youth events and resources Youth camps South Uist & Benbecula support Road2Recovery costs Ministers in Training travel support CMM grants (to be reimbursed) Donations Governance Costs Honoraria Support Costs Office costs Accountancy Insurance Other expenses Total Resources Expended Net receipts / (payments) Transfers between funds Surplus / (deficit) for the year |
Unrestricted Funds |
Restricted Funds |
31.12.23 Funds |
31.12.23 Funds |
|
|---|---|---|---|---|---|
| £ £ £ 9,501 9,501 - - 6,806 6,806 - - 16,307 16,307 1,050 1,050 17,243 3,000 20,243 17,243 4,050 21,293 - - 17,243 20,357 37,600 6,298 6,298 1,933 1,933 228 228 21,069 21,069 - - 3,000 3,000 - 1,000 1,000 250 250 950 950 10,659 24,069 34,728 2,125 2,125 2,125 - 2,125 16 16 100 144 244 417 417 80 80 196 561 757 12,980 24,630 37,610 4,263 (4,273) (10) (1,000) 1,000 - 3,263 (3,273) (10) |
£ 13,858 633 5,000 - |
||||
| 19,491 | |||||
| 840 25,224 |
|||||
| 26,064 | |||||
| - | |||||
| 45,555 | |||||
| 6,492 1,958 1,056 23,063 39 2,081 12,000 6,389 1,000 - 250 |
|||||
| 54,328 | |||||
| 3,595 | |||||
| 3,595 | |||||
| 57 216 407 507 |
|||||
| 1,187 | |||||
| 59,110 | |||||
| (13,555) - |
|||||
| (13,555) |
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FREE CHURCH OF SCOTLAND- PRESBThY OF THE WESTERN ISLES STATEMEKf OF BALANCES As at 31 December 2024 Unre5trleted Funds Restrlcted Funds 31.12.24 Funds 31.12.23 Fund5 Bank & cash balances Balan5 brought forward 5,958 10,638 16.596 30,151 Surplus l (deficit) for the year 3,273 10 13.555 Balances carried forward 9.221 7,366 16,596 Current assets None Current Ilabllltles None The finanual ststements thpre awffov&J ty the Board of Tmstees on SB - - ZS and were sned on its behalf by: Page 6
FREE CHURCH OF SCOTLAND - PRESBYTERY OF THE WESTERN ISLES
NOTES TO THE FINANCIAL STATEMENTS For the Year ended 31 December 2024
1. Accounting policies
Accounting convention
The financial statements have been prepared on a Receipts and Payments basis, under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities and Trustee Investment (Scotland) Act 2005 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by
Taxation
The congregation is a charity and is recognised by the HM Revenue & Customs for taxation purposes. As a result there is no liability to taxation on any of its income.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds are unrestricted funds that have been designated by the trustees for a particular use.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
2. Transactions with trustees
Remuneration
During the year the following trustees received honoraria in relation to their work for the Presbytery.
Trustee Position Total paid Clerk £1,500
The treasurer, who is not a trustee, was also paid an honoraria of £500 (new treasurer, £125)
Expenses
During the year 18 (2023 - 15) trustees was paid a total of £8,231 (2023 - £7,474) to reimburse travel and subsistence costs incurred in connection with their attendance at the Free Church of Scotland General Assembly in Edinburgh or for attendance at Presbytery meetings in Stornoway (if travelling from the southern Western Isles).
4. Restricted fund balances
Restricted funds at 31 December 2024 comprised of the following:
Youth & Discipleship fund £7,227 Bursaries £139 £7,366
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