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
R￿ipts 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 kr￿lLe5
63 Kenneth Street
Storn¢)way
I￿e of Lewis
HSI 20S

Stornoway Free Church of Scotland (Continuing)
ReP￿t of the Trustee5
The Tw51ees are plea*J to pr￿nt tt*ir 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 Constitu￿onal documents of the
Free Churth d Scotland of 1843 ranain the foLtnding d¢xufflent5 of the Free Church of scotland
(Continuing).
Charity constitution
The cOngre￿tIon is within the Outer Hebrides Presbytery and is authoriseLI by the Free (Jurch of scO￿and
(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
res￿n￿tIe for the spirfcual (wersight of the congwati)n, The finanaal administration. and matters of
fabric are responsibility the Trustees. Under cl￿rity 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 In￿1ved in
the pro￿5 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 obJecti￿S as well as its daY.tO￿aY 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 res￿nsIbIlitieS 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, S￿In 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 COr￿eMed to exercise pastoral care and practical contrm for those in ￿ed. The
congwats'on maintains the ordInan￿S 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 Th￿r￿aY evening at 7.30t¥n. (kca5ionally
midweek meeb'ngs hdd with invited Missionary s￿Iety Speakers.
-conducted Sabbath school and BitAe aa5s for school age chIld￿n 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 SeNi￿S 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 Fa￿t￿￿)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 r￿1VeS It's funding from church meM￿[S arKJ adh￿ents 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 Re￿*pt5 and Payrfftnts basis.
The Ststement of Balan￿S 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 t￿mber 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 eXp￿d 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 res￿r￿s.
mpltance with laws and regulations including he)lth & safety and employment regulations and FVG
leg￿latIon.
The charWs pkng to manage pdncipal risks and un￿rtaIntIeS include.. re¥￿W of the major risks that
the charity faces on an ong(Mng basis- the estaNishrnent d policies. systèms and pro￿ureS 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 t￿MI￿2024
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 t￿￿tee5 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 {SCoU￿dI Act 2005 and the tharitios Accounts IS(Y)tl3ndl
Regulab"or6 2006. The tharity tr(st￿$ Considèr that the audit requlren*nt 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 par￿ular Matte￿ have come to my att￿tion.
Basis of independent examinerfs statement
My examination is carri￿ out in accordan￿ with Regulation 11 of the Okirities Accounts Iscodand)
Regulatrons 2006. An eKdmination ind￿Je5 a review of the Jccounting r￿OrdS 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 tru*ees Con￿rning 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 rec￿d5 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 & De￿51t 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 Balan￿5
At 31 Detynber 2024
F￿d5
2024
Funds
2024
Tot•1
2023
nk&D
Bank & Depostt b0￿rreS
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
carr*d forward
onal Information
Fixed Assets
Heriiab* Property- Churth
Herrtab￿ Property- Nan5e
Church & Nanse IMFwN￿ts
l)ffice EqUIp￿n[
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 b*Tr p￿ared under histortal cost LI)rY￿￿o￿ arl under guthlThs la%J dDknn In
ttte staiernertot Re(ommended PwtQ. A((1￿￿￿ R￿rtyn9 (rVA￿ed 20191
Tl* fina￿al #atemer*s have been prepared on a cath bals
A ￿d[eir1elll Of I1￿ 15 In ￿tE5 to ￿e￿￿l￿￿$. depreckiDDn has bwapplw ds depre0a￿nls
a non<ash rtÈm aro therefo￿Shou￿ not be In ￿ reEeir*s ar￿ x(OLrt
AIK4untsry Ivcorne and oankintwe#iS￿unted for*ffi￿ rettweo.
the 0fthe&ak￿TrI of Bla￿e5 a5 kn on w 7, asfoknws..
Ufjrewktedtu￿j ciJrnprt* 9rantsar¥J rettNeo for IDe ODJects cnurth w*hwt further srtt
pwpose ahd availa)￿ a5 funds
D¥lw•tsdfv•ds wre*nt unre*nrted ha¥e beenearnorked by Trugees pa￿(U13r PLvptyses
R•rtIkt￿ compri* thch has been for the Obj￿ & the thurth Specified fLY a re*rthd
pose tkn￿e obJe(ts ty tr* L*yK
DuriDC the
ar OTr¥ ttth vé45 fvrnbur5￿ for exper￿5 b)tollh>£1552. In ujdft
rorqrrfo¢ £410 In rela1￿)n t& gra¥Urtbng prn￿ded.

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 & M￿JalineS 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 $peorKal￿ We￿*Ure on the cwreoaii)rfs
SpÈdal Cdlxtl•rtV. R¢￿ert5 Sp￿￿(￿￿r$ m*Je and ￿&￿￿ted tovar￿
arKJ l￿￿￿UalS.
Boo*s & Mawlne ￿rtd. Rwresents ￿K￿leS re￿We￿ ￿ pa￿ forchurih [nagaI￿esaThI
Central Bu4dlw Fur￿.. Represents [￿J5 for Chwch'sCenira1 Bubjiry Fut¥J
purpose ot pur(hasng bu￿ding$ lahMwJh ￿re lavourably IL￿ardsthe PUFthasÈar
Ine￿11￿ Fund.. Repre￿nts to be u5&$ for thwin the
spetKai a5deterrnined ty the T￿￿ee5
4. Vlllurt•ry IrK£Tr
Unrethtted Funds Rea[￿ted
General De*onai
Toial
2024
Trt
2023
DcK)r Colle¢tsDn
Freewill 4rreritvJ
Legxies
Gift aid tax ￿la
FabrK fu￿
D￿￿10￿$. 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
ReL*ng t¢ General Fund
$52 112.126
16.168
130,846 249,839
RehtsfWJ to iestn(tsd fu￿5
1,?50
24,956
26,K
3,584
157 552 253 423
2024
2023
ExaM￿er4 remwerabon
336
318
336
318
9. 5ypportr•
Unrestrirted Fun
fjeneral Oesgnated Resthcted
fu
Funds
Funds
Totsi
2024
Totsl
2023
Heat ano Light
CtyJrulTax
Watsr Tharyes
rch and Manse Insurance
Te￿phorte
7,486
3.564
Y6
3.326
1,027
Y8
3,326
1.027
1,074
1.740
395
Inung, gaiionery ind
Cwpvter & 50ftware s￿￿lIeS
Repair5 and Renewals and General
General expehses
Equipment Purchases
Trlew Nanse Bul￿ Costs
Man* Eouimenl PA Fittiws
Loan Repayfflents
Loan Interest
nor
36
357
1.497
136
619
1.447
619
1,447
11.980
976
12,(Kl)
11.980 104,235
976
8,98
12.LUI
1,8
16,168
3,4
41,124 130.439
24,9
io. staff castsartl nunTrbers
2024
2024
2023
Gross saknes
Emplover5 Nation81 Inwrar
Inrerim M(wJerator Expenses
Ninister¥ E¥pen5es
2,552
2,552
2.552
2,552
aveo4t number lh2 ￿r￿a$ O- pa￿ ITtrrn Central fund$12023.. 01

Stomoway Fr￿ Church of Scotland (Continuing)
Notes to the Accounts
Year ended 31 &¢etnber 2024
11.l)Il*rDlrtttCosts
unrestr￿ F￿d$
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
CommUn￿Tr Expen*s
Supply EM￿n$t$
Appea15 6nO
sabba￿ khoDI
Congregat￿TraI 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 SoC￿ty
Mud50n Ta￿or+*nIStr￿S
106
407