**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) Page 1 **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. Page 2 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 SCoU￿d 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**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)**| Page 5 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 Balan￿5 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 s￿ned 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 Page 7