Stornoway Free Church of Scotland (Continuing) Trustees, Report and Receipts and Payments Account Year Ended 31 December 2024 Charity No SC050328
Stornoway Free Church of Scotland (Continuing) C(>ntents of the Trusteés, Report and Recelpts and Payments Account .[or iheiyar ended 31 DeL'¥mbLr 2024 Page Church Infomwtion Rewrt of the Trustees ReFQrt of the Independent Examiner Ripts and Payments Accwnt ststement of Balances Notss to the Accounts 8-11
Stornoway Free Church of Scotland (Continuing) Church Inforniation Trngtees Stornoway Free thurch of Scolarxl (Continuing) becaryE a registered Scothsh Charity on 27 July 2020. It is register under the na))e Stornoway Free thvrch of Scodand {Continuir¥Jl. The members of thè Deac$, Court are the Trustees of the Charity. Ileacons, Court: Interim Werator., Elders: CoAtsrt Address Treasurer Bankers Bank of Scotland 47 Cromwell Street storni)wav Lsle of Lewis Independent Examiner Cib krlLe5 63 Kenneth Street Storn¢)way Ie of Lewis HSI 20S
Stornoway Free Church of Scotland (Continuing) RePt of the Trustee5 The Tw51ees are pleaJ to prnt ttir rekh)rt t(xJethw wth the firkincial ststements of the (hLrch for the year enoed 31 December 2024. status of and Governing Document Stornoway Free Church Iconbnuingl is e5tabli5hed try Constitutton. Tre Constituonal documents of the Free Churth d Scotland of 1843 ranain the foLtnding d¢xufflent5 of the Free Church of scotland (Continuing). Charity constitution The cOngretIon is within the Outer Hebrides Presbytery and is authoriseLI by the Free (Jurch of scOand (Continuing) to have a Minister rhiid fmrn its ntral fvnds, although thè con9regation is currently vacant. The minister ICK in time of varAncy the interim mtjleratorl and elde comprise the Kirk Session, which is resntIe for the spirfcual (wersight of the congwati)n, The finanaal administration. and matters of fabric are responsibility the Trustees. Under clrity law the Deacons, Court, which includes the minister or iTrteyim nKxJerator, ekjers and deacDns are deemed to be the Truste of the Congregation. The Trustee5 (CeKons' court) who seNed during the pwiod were.. Interirn P<tKlerator'. Elders: De%ons'. Recruitment and appointment rf new trustees The Kirk Session exeroses its discretion in delermiTring the most apprcpriate rrethcd of elertiTrg new Trustees (Elders and Deacons). The commursicant merr*)ership of the congregation must bè In1ved in the pro5 of electi¢Jn and must have the sUPFOrt of the majorty of the communKant membership. The per9)n(s) eletted must be ath'udged by the existing Twstees to be fil for the office of Trustee and be conversant with the Church's ethos, aims and obJectiS as well as its daY.tOaY operation& Indurtion and tralnlng of new trustees As part of their Induction prLxJranvne new Trustee5 are requiral to undatske training to ensure awaren ar#J ur¥Je15tan(h'ng of.. -the duties and resnsIbIlitieS of Trustees- -the organisational strudure OF the charity. -the finatKial position of the charty and,. -the future Flans and obiettives of the charity. Objertives and ain The ccx)gregation LS part of the Free Church of Scotland (Continuing) denomination with congregatitms In the UK, Canada. USA, Sri Lanka, SIn and FranTr. This (hurch is Presbyterian in Church govemrrenl arKJ adher in worship and doctrine to the p)silion adopted by the Churth of Scotland at the Reformati(M. This Church claim5 conts'nuity with the Free thurch of kollarn1 which (ame into existen historicaly in 1843 and within which there was a split in January 2000. That part of the Church which for administratNe re450ns is (ksuiLEtl as the Church of 5cotJand (Continuing) daims to be rnore faithful to the constitutiona piinciples of the Free Church than the other part of the a)uich resulting from the split. The constitutionej d(Kuments of the Free Church of Scotland of 1843 remain the fwndin9 dLKuments crf the Free Church of Scotland {Continuin91.
Stornoway Free Church of Scotland (Continuing) Report of the Trustees Significant artivities The princip objectives of the congregation, in common with the thurch of which it is a part. is to maintain the wblic worship of Cy)d and advan the gospel and ngdoM of the Lord Jesus Christ, in oLEdience to Him and in accordan with the Holy Scriptures. The congwation 15 also COreMed to exercise pastoral care and practical contrm for those in ed. The congwats'on maintains the ordInanS of worship on the Lord's Day, organises Sabbath Schools, Fellowship51 and midweek prayer meetyThJs, and pursues Other activities consonant with its Biblical principles. The Trustees are committed to ensure that all practical steps are undertaken to promote the welltrEing of each Individual child and vulnerable adult in accordan with its Safeguarding Statefflent and Prixedu Pdicy. A review of the Health & Safety poliry is condtscted on a regular txisis to ensure Complian and that all astects of risk have been a%essed and appropriate artion tsken. Grantmaking The congregabon make5 donations from S inctTh to individuals and organisations whose alms are compatible with the Congregab.r'5 objectives and are generally known to the Trustees aThJ the ongregation. Achievements and Perfomwnce Charitable activities During the under review, the following actiwties were undertaken: -Et regkJll3dy ea(h Lord's day at 11.00am and 6.30pm for public worship. -CDnduLted a mid-week prayer meeting and Bible Study each ThraY evening at 7.30t¥n. (kca5ionally midweek meeb'ngs hdd with invited Missionary sIety Speakers. -conducted Sabbath school and BitAe aa5s for school age chIldn during term time. -Evangelistic Outreach PrcNJram of a week's duration undertaken annually in the sumnEr In conjunctio with the denomination's Home Missions Worker involving street stall and tract distribution. -worship SeNiS recorded and made available to the housebound and the wider thurth via sermonaudio.com both in audio and video format and live on Zoom. Updates on latest sermons are posted on Facet)cok. -provision of splritual care and social sUPWrt for the eldeTty, the sck and those wl)o are confiwl within their own hon$. -the Church Fat)k page promdes d)urch InemEers and the general public with information regardbng news and the latest sermons uploaded in audio and video.
Stornoway Free Church of Scotland (Continuing) Report of the Trustees Finanaal review Pnnclpalsources of funthng The thurch r1VeS It's funding from church meM[S arKJ adhents by way of weekly offerirgs and Gift Ald dc¥)atlons. Resultsforthe year The rteipts and payments rfcount for the year 15 set out In Foges 6 to 11. The accounts for the year ended 31 December 2024 have been prepared on a Receipts arKI Paytnents basls where they had premously been prepared on an accruals bass. The cornparabve amounts for 2023 are presented on the Rept5 and Payrfftnts basis. The Ststement of BalanS on p)Je 7 reflects a surplus of funds of £7.204 {2023 defic £38,925). This has resulted Total Funds held irFcreasing to £19,rffj5 (2023 - £11,861). At the 31st tmber 2024 the Icén liability lating to new man lId was E43,00012023- £55,000). No inter& is teing tharged the loan. Risk management The Trust *ave a duty to identify and reviEM risks to whKth the tharity may be eXpd and to ensure approprfate controls are in to prowde reasonable assuran ag?Anst fraud and error. The pri[ PDtential Iisks and uncertalntles faced ty the tharity ItKluJe'.- - changes In cFkryrilable status. changes in Gift Aid legislatiors. insufficient incoming financial resrs. mpltance with laws and regulations including he)lth & safety and employment regulations and FVG leglatIon. The charWs pkng to manage pdncipal risks and unrtaIntIeS include.. re¥W of the major risks that the charity faces on an ong(Mng basis- the estaNishrnent d policies. systèms and proureS to mitigate those risks that may be identified. and the implementstion of procedures de51gned to minirrmse or manage any tthntia irnpact on the charity should those risks materFalise. On behalf of the Trnstees
Stornoway Free Church of Scotland (Continuing) Report of the Independent Examiner to the Trustees ffor the yearended31 tMI2024 I reFOrt on the dCCOUrts of the charity for the year ended 31 t)ecember 2024 whid) are set out on pages 6toLI. Respective SIbIlitieS of ttee5 and examiner The charity's trustees are responsible the preparab'on of the accounts in accord4n¢e 1th the terms of the Charities and Trustee IrNe5tment {SCoUdI Act 2005 and the tharitios Accounts IS(Y)tl3ndl Regulab"or6 2006. The tharity tr(st$ Considèr that the audit requlrennt ol Regulat'on 1011) {al to (¢) of the Accounts Regulations does not apJy. It ts my responsibility to examine the accounts 3$ required under tiOn 4411) Ic) of the Art and to ate whether parular Matte have come to my atttion. Basis of independent examinerfs statement My examination is carri out in accordan with Regulation 11 of the Okirities Accounts Iscodand) Regulatrons 2006. An eKdmination indJe5 a review of the Jccounting rOrdS kept by the charity and comparison of the actounts presented wilh tho recDrds. It also includes consderatK)n of arry unusual item5 or disdosures in the accounts, and seeksexplanalions from truees Conrning any such matters. The proc&1ures undertaken do not provide all the ev%Jence that would te requir8J in audit, and eonsequeruy I do not exprss an audit opinion ffl the vi&v given by the accounts. Independent examlner's Wtement In the cowse of my examination, no matter has cowE to my attentson l. which gives reasonable to believe that in any material respett the r8]uirements.. . to kw xcounting recd5 in accordance with Secilon 44(1) (a) of ihe 2CK)5 Act and Wulati( 4 Df the 2(6 Accounts Re9ulab'ons, and lo prepare accourts which a(mrd with accounting records and comply with Regulattin 8 of 2006 Accounts RegulatiLMS have nct en met, or 2. to whÈLti, in my opnion, attention should te drawn in Ord to enable a proper utK1ustan(Jing of the arcoui):s lo I,.? Yeachpd. CIB SeNIcc- 63 Kenneth Street Isle of Lewis stornoway HSI 20S 2025
Stornoway Fr Church of Scotland (Continuing) Receipts and Payments Account Year Mded 31 Decemter 2024 Funds 2024 Funds 2024 Total 2024 Totsl 2023 Note Voluntary IrKome Incorr* from Chatitrble Acbvitts Bank & De51t interest 137,971 25 25,963 1,133 163,934 1,158 210,509 4,307 137,996 27,(136 165,092 214,816 OtheT Income Total Recei 214816 Charitable activltles Governance costs 130,846 336 26.7C6 157,552 336 253,423 3J8 Total Pa ents 253 741 Net Receiptsl(Payments) before Transfe 6,814 7,204 138.925) Transfers 136n 367 Surplusl{Defiat) for year 6h47 757 7.204 (38,925)
Stornoway Free Church of Scotland (Continuing) Statement of Balan5 At 31 Detynber 2024 Fd5 2024 Funds 2024 Tot•1 2023 nk&D Bank & Depostt b0rreS tYOU9ht foThward 4,895 11,801 J.786 Movement in year: &Jrplu¥lDefictl for yeai 6.447 751 7.204 138.9251 &3nk & Dewst baLar carrd forward onal Information Fixed Assets Heriiab Property- Churth Herrtab Property- Nan5e Church & Nanse IMFwNts l)ffice EqUIpn[ 4LV>,074 357,445 15,2n 543 782,334 4CKJ,074 357.445 15,272 543 782,334 4(F4,074 345.465 14.296 723 769.558 Current knets VAT due to be redaimed on Manse buikl Gift Debtor 30,0 11,059 30,LXJO 41,OS9 8,242 Liabilities Central Funds. Gft Loan- Central Church 8,294 8.242 43,0(K) 51,294 63,242 Tr Acmwts detailed on Page56 to 11 were approved ty theTwstees and soned On theii behalf by ur¥JertK)ied
Stornoway Free Church of Scotland (Continuing)
)tes to the Accounts
Year 31 De(ember 2024
A<(•bI9 CoD¥en
E nnanaal saler$ two bTr pared under histortal cost LI)rYo arl under guthlThs la%J dDknn In
ttte staiernertot Re(ommended PwtQ. A((1 Rrtyn9 (rVAed 20191
Tl finaal #atemer*s have been prepared on a cath bals
A d[eir1elll Of I1 15 In tE5 to el$. depreckiDDn has bwapplw ds depre0anls
a non
Stornoway Free Church of Scotland (Continuing) Notes to the Accounts Yew ended 31 December 2024 Atl)an At 31 DEC Geneial FufMI 137,996 131 182 367 FabrK Fund Spets CollÈ¢ti¢ Bwk5 & MJalineS Fun& CeDtral FuThJ 4,143 325 25.963 24,gSS 5.150 325 1.133 3S7 427 L77 367 Totsl fund5 Fabrk Futsd: Represents fimdsdonated $peorKal WeUre on the cwreoaii)rfs SpÈdal Cdlxtl•rtV. R¢ert5 Sp(r$ mJe and &ted tovar arKJ lUalS. Boos & Mawlne rtd. Rwresents KleS reWe pa forchurih [nagaIesaThI Central Bu4dlw Fur.. Represents [J5 for Chwch'sCenira1 Bubjiry Fut¥J purpose ot pur(hasng buding$ lahMwJh re lavourably ILardsthe PUFthasÈar Ine11 Fund.. Reprents to be u5&$ for thwin the spetKai a5deterrnined ty the Tee5 4. Vlllurt•ry IrK£Tr Unrethtted Funds Rea[ted General Deonai Toial 2024 Trt 2023 DcK)r Colle¢tsDn Freewill 4rreritvJ Legxies Gift aid tax la FabrK fu D10$. General Loan. Cwitral thrth 8,818 It,]80 2,1( 19,148 8,818 I(,3 2,IlX) 19,148 25,963 1,525 9,%7 102,192 18.871 19,%3 316 25,%3 137,971 25,953 163.934 210,509 Spetifit Appea15 azines, Bc&s&CDs Audio Miru51ry 2,412 1,885 io 25 25 25 1.133 1,158 4.307 lrtere5t
Stornoway Free Church of Scotland (Continuing) Notes to the Accounts Year ended 21 WemDer 2024 Y. Chawltable actlvlues dirett Total 2024 ¢oys 2023 A(dwKty Locol MinLStnes 2,552 113,876 41,124 157,S52 2S3,423 2,552 It3,876 41,124 157.552 253,423 IWfeJoJ Èy) Olwhkh.. Rehong to Deg9naieO Fund ReLng t¢ General Fund $52 112.126 16.168 130,846 249,839 RehtsfWJ to iestn(tsd fu5 1,?50 24,956 26,K 3,584 157 552 253 423 2024 2023 ExaMer4 remwerabon 336 318 336 318 9. 5ypportr• Unrestrirted Fun fjeneral Oesgnated Resthcted fu Funds Funds Totsi 2024 Totsl 2023 Heat ano Light CtyJrulTax Watsr Tharyes rch and Manse Insurance Tephorte 7,486 3.564 Y6 3.326 1,027 Y8 3,326 1.027 1,074 1.740 395 Inung, gaiionery ind Cwpvter & 50ftware slIeS Repair5 and Renewals and General General expehses Equipment Purchases Trlew Nanse Bul Costs Man Eouimenl PA Fittiws Loan Repayfflents Loan Interest nor 36 357 1.497 136 619 1.447 619 1,447 11.980 976 12,(Kl) 11.980 104,235 976 8,98 12.LUI 1,8 16,168 3,4 41,124 130.439 24,9 io. staff castsartl nunTrbers 2024 2024 2023 Gross saknes Emplover5 Nation81 Inwrar Inrerim M(wJerator Expenses Ninister¥ E¥pen5es 2,552 2,552 2.552 2,552 aveo4t number lh2 ra$ O- pa ITtrrn Central fund$12023.. 01
Stomoway Fr Church of Scotland (Continuing) Notes to the Accounts Year ended 31 &¢etnber 2024 11.l)IlrDlrtttCosts unrestr Fd$ General DÈsiortaled Resirtted Fund Funds Funds Trkal 2024 TOtsI 2023 Local Minstrie5 thJn&K>n to central fm05 bytery Pthks. Mag6zine5 &CD's Auttio & sermonaudlo f CommUnTr Expens Supply EMn$t$ Appea15 6nO sabba khoDI CongregatTraI Outsng Conference expens Totdlother threci costs 98,313 98,313 99,Y9 2W 175 1,673 2,388 727 644 80 7,608 8.175 71 104 289 1,5fAI ?27 1.147 7.744 3.S73 73 176 7,744 3,823 73 176 250 113876 119483 IZCoMxtlotysforThlnl Partles 2024 2023 Jler Hetrides Ftyesbytery for Distnbutioh of Hebrew kwiures EMF.. RomèD Trinrtarian &bEe SoCty Mud50n Taor+*nIStrS 106 407