UDDINGSTON: PARK UNITED FREE CHURCH OF SCOTLAND
Scottish Registered Charity No.SC000928
A Congregation of the United Free Church of Scotland
Congregation Report and Accounts
Year to 31 December 2025
Principal place of worship and of Congregation activities:
Main Street, Uddingston G71 7EW
Congregation Report and Accounts
| Year to 31 December2025 | ||
|---|---|---|
| Page | ||
| Contents | 1 | |
| Office Bearers, Trustees Elders andManagers | 2 | |
| Congregation Annual Report | 3&4 | |
| Approval of Congregation Report | and Financial Statements | pS) |
| Independent Examiner’s Report | 6 | |
| Statement ofBalances on Congregational Funds | 7 | |
| Receipts andPayments for all Accounts | 8&9 | |
| Notes to Financial Statements | 10 | |
| Supplementary Sheet | 11 | |
| Organisations’Accounts | 12 |
1
OFFICE BEARERS, TRUSTEES, ELDERS AND MANAGERS OF THE CONGREGATION DURING THE YEAR TO 31 DECEMBER 2025
MINISTER
Rev. Wm Bruce McDowall B.A. B.D
KIRK SESSION Session Clerk Mr. William Vint Elders Mr. Colin Bickerton Mr. Alex Hamilton Mr. Robert Miller Rev. Ian McQuarrie Mr. Graeme Stangoe BOARD OF MANAGERS — Chairman Rev. Bruce McDowall Deputy Preses and Halls Convenor Mrs. Helen Ooi TreasurerClerk to Board _ Mr.Mrs.ColinJanice BickertonClark-Dick(E) Assistant Treasurer Mr. Graeme Stangoe (E) F.W.O and Gift Aid Mr. Bill Hillan Property Mr. Stuart McLellan Mr. Scott Armstrong Mrs. Linda Hillan Mrs. Isabel Martin Mr. Stuart McLellan Mr. Robert Miller (E) Mr. James Paterson Mr. Jim Stirling Mr. Eric Todd Mr. Willian Vint (E)
TRUSTEES OF THE CHARITY Minister Session Clerk Mr. John McIndoe
INDEPENDENT EXAMINER
Mr. David Hills FCMA
2
Congregational Report to year end 315' December 2025
1. Constitution and Principal Activities of the United Free Church of Scotland
The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God, contained in the Scriptures of the Old and New Testaments.
The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgement on points of doctrine which do not enter into the substance of the faith; and it claims the right, as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with direct responsibility to her Lord.
The Church approves the emphasis of the Declaratory Acts on the love of God for all humanity, the free offer of salvation to all, the obligation of the Universal church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion.
Accordingly, this Church accepts the obligation to witness to the truth of the Gospel and to serve men and women in the name of Christ with regard to their spiritual and material welfare, both at home and overseas.
2. Responsibilities of the Congregation
As a Congregation of the United Free Church of Scotland, the Congregation is under the jurisdiction and oversight of the superior courts of the Church i.e. the Presbytery of the West (in which this congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part.
3. Responsibilities and Appointment of Office Bearers
All matters affecting the spiritual well-being and order of the Congregation is exercised by the Kirk Session of the Congregation. The Kirk Session consists of the Minister and ruling elders, named in Page 2. All temporal affairs, including finance, of the Congregation are administered by the Board of Managers as named in Page 2. The Charity Trustees of the Congregation are also named in Page 2. Office Bearers to the Board of Managers are elected by the Congregation at the Annual Business Meeting held in February. The Minister of this congregation is appointed by the Presbytery of the West. Elders are elected in accordance with the Practice and Procedure of the United Free Church of Scotland. All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means governance of the Church by elders.
4. Activity and Achievements
To Know Christ and to make Him Known has been the motto of our congregation for many years now and as we look back over the past year, it continues to be the underlying theme to all that we seek to be and do as a congregation. We can rejoice in the faithfulness of the Living God as we have worshipped and served Him
3
together. As always, we are indebted to our elders and office bearers for their attentiveness to their duties. In particular, we thank Janice Clark-Dick and our former member, Graeme Stangoe, for their work in overseeing the financial affairs of the congregation. We thank Bill Hillan for his work with the Gift Aid scheme which ensures a substantial input to our financial wellbeing. We thank Paul Stewart for his willingness to take over from Graeme in overseeing the vital maintenance of the financial records of the congregation. Our Session Clerk, Bill Vint, and our Deputy Preses, Helen Ooi, oversee so much and ensure the smooth running of the church’s affairs.
We thank those who have attended to a number of important fabric issues, and as we face major renovations to the Hall roof, we are confident that with the proper professional advisers, and good builders, this essential work will be completed to ensure that this integral part of our buildings will be fit for purpose into the future. Our Family and Children’s Worker, Jessica Beecroft, continues, along with her team, to not only oversee the running of Park Kids, but also our schools’ work, including the running of the SU groups as well as our MEGA events on a Saturday. CONNECT, our work with teenagers, continues on a Monday evening and with the support of Elizabeth McDowall and Marcus Bailey, this task of Christian discipleship, at this critical stage of life, continues. We are fortunate to have such an able leader and teacher as Jessica leading this important work and we thank her. We also thank all who assist in this ministry. Our Ministry Team was added to with the coming amongst us of Marcus Bailey in July. His sincere faith, warm nature, gifted communication skills and willingness to put his hand to anything, has been an added blessing. In giving Marcus this opportunity to gain experience, we ourselves have been blessed. Our prayer is that both Jessica and Marcus will be able to continue with us as we enter a period of vacancy. We also thank the Rev Ian McQuarrie, the Rev Graham McAuliffe and the Rev Russell Brooks who have supported the ministry within the congregation.
Our ongoing involvement with community organisations continues and as I write this report, we are looking forward to hosting an evening where Grow Uddingston will celebrate 25 years of caring for our village; they will receive an award from His Majesty the King (through the Lord Lieutenant of Lanarkshire) for their service. Both in the springtime and at Christmas, we are able to host events for them, and we trust that this ongoing relationship will continue. A recognition of our place in the community is seen in the use of our Hall by our local MP for a Community Consultation afternoon back in the early summer and a request from the Community Council to host a Hustings for the forthcoming Scottish Parliamentary Elections. Stimulated, in part, by the visit of Gavin Matthews from Solas in January 2025, we have sought to venture into new forms of evangelism in the community with the running of a short course entitled Hope Explored. This is only a small beginning of what will be an exciting adventure of discovery in ways to engage with others with the Good News of Jesus Christ. Like all active congregations, so much of the warmth of fellowship is due to the care and compassion shown to one another. Our Ladies’ Association continues to grow in strength, and the good and wise leadership of the committee is seen, not only in the excellent program of speakers and events, but also in the depth of fellowship that exists. The various Fellowship Groups provide a further way to both deepen faith and develop bonds of fellowship with one another. Our short Devotional and Prayer services on a Tuesday morning and Wednesday evening are greatly appreciated by those who attend. It is good that our church is open on these weekdays, and occasionally people do come in for a place of quiet and spiritual comfort. Challenges face us a congregation as we enter this time of Ministerial Vacancy. However, all of us are ministers of God’s grace, not only within our church, but in our daily lives with family, neighbours and friends.
May Park Church continue to be that place where people find their souls being restored, spiritual life being encountered, and the Knowledge of the Shepherd King, the Lord Jesus Christ, deepened.
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5. Independent Examiner
In accordance with the terms of ‘the 2005 Act’, Section 44 (c), and as a Charity falling under regulation 8 of ‘The Regulations’, and required to carry out an audit under paragraph 1(c), an Independent Examiner has been appointed in accordance with regulation 11 of ‘the Regulations’ to carry out a competent examination of the Report and Accounts of the Congregation. The Independent Examiner’s Report for the year to 31‘* December 2025 is on Page 6.
6. Approval of Congregation Report and Financial Statements
The Board of Managers and the Kirk Session at their meeting on 27" January,2026 approved the Congregational Report and Financial Statements to be presented to the Congregation at the Annual Business Meeting to be held on 22nd February 2026. The Office Bearers authorised to sign the Report and Accounts on behalf of the Congregation are: -
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Signed ae4 otae al Wm Bruce McDowall Minister
Signed NW Verde William Vint Session Clerk
Signet ye ySete QuchJanice Clark-Dick Treasurer
----- End of picture text -----
Date \SUiFebruary 2026
5
UDDINGSTON: PARK UNITED FREE CHURCH OF SCOTLAND
Independent Examiner’s Report to the Trustees and Office Bearers
I report on the Report and Financial Statements of the Congregation for the year ending 31 December 2025 which are set on pages 7 to 12.
Respective responsibilities of Office Bearers and Trustees and Examiner
The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The Congregation’s Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations. It is my responsibility to examine the Report and Finance Statements as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
~
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeking explanations from the office bearers and trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the report and accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Regulations and
-
e to prepare report and accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Regulations
have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements to be reached.
David Hills
FCMA (Fellow member of Chartered Institute of Management Accountants)
17 Dunedin Drive ; East Kilbride GLASGOWG75 8QQ re Wis
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Date: >LCFebruary 2026
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UDDINGSTON: PARK UNITED FREE CHURCH OF SCOTLAND
Notes to the Financial Statements for the Year Ended 31 December 2025
1. Accounting Policies
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e The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation funds.
-
e The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to these Statements.
-
e The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation. Stating whether each Fund is Unrestricted, Designated, Restricted or endowment and, where appropriate, for what purpose and how these Funds are held or invested.
2. Land and Property
i
Land and property consist of Church, Church Hall together with fittings and furnishings (including communion, other ecclesiastical articles). Congregation owns a Manse.
These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment and/or resale. No market value is placed on these Assets.
3. Trustees Remuneration and Expenses and Related Party Transactions
No trustee received any remuneration during the year. Rev Wm Bruce McDowall was employed by the United Free Church of Scotland.
During the year Rev Wm Bruce McDowall was reimbursed expenses of £7,127 including council tax of £3,676.
No person, or a person related to a Trustee had any personal interest in any contract or transaction entered into by the charity during the year.
4. Gift Aid
Gift Aid recovered from H.M Revenue & Customs is accounted for on a cash received basis. Based on donations given by members and adherents during the year ended 31 December 2025 it is estimated that approximately £21,500 will be recovered (year ended 31 December 2024 the recovery was £20,354).
10
Page 11
UDDINGSTON : PARK UNITED FREE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025 SUPPLEMENTARY SHEET - GENERAL FUND AND MISSION FUND
| Detailed analysis of Receipts | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2025 | 2024 | 2025 | 2024 | |||||
| 1 Donations - other | £ | £ | 6 | Miscellaneous | £ | £ | ||
| Choir | 260 | - | Advertfor MinistryAssistant | 300 | - | |||
| Donation re Funeral | 1,000 | - | AV Technical Support | - | 300 | |||
| East Midlands -LPW Grant | - | 4,901 | Banners | 44 | 214 | |||
| Flower Club | 123 | - | CCLI Annual Licence | 812 | 783 | |||
| Park Church Ladies Association | 800 | 800 | Christmas Tree | 170 | 150 | |||
| Paton Trust | - | 500 | Correction ofNotation Error - April 24 | 250 | - | |||
| Postcard and Stamp Group | 410 | 960 | Donation Re: Able -Talk | 150 | - | |||
| Uddingston Guides | 500 | 540 | Donation Re: Defib Training | 100 | - | |||
| Use of Building for Election | - | 300 | EasyWorship Subscription | 372 | 248 | |||
| Various others | 190 | 469 | FirstAid Supplies | 410 | 94 | |||
| Flowers | 283 | 239 | ||||||
| 3,283 | 8,470 | General Assembly Costs | 130 | 340 | ||||
| Gift to Marcus Bailey - Ministry experience | - | 500 | ||||||
| Detailed analysis ofPayments | Gift to Minister-25 years | - | 500 | |||||
| 2 Heat& Light - Church | £ | £ | HotWater Machine Repair | - | 90 | |||
| Electricity | 2,600 | 2,800 | Kirkintilloch Brass Band - Gift | 100 | 150 | |||
| Gas | 5,202 | 5,686 | Ministry Resources | 486 | 518 | |||
| Organ Maintenance | 198 | - | ||||||
| 7,802 | 8,486 | Pulpit Supply | 130 | 544 | ||||
| Solicitors Fees - Valuation for Church and Mz | - | |||||||
| 3 Repairs - Church | £ | £ | Various others | 241 | 112 | |||
| AV Upgrades / Repairs | 120 | 140 | ||||||
| Boiler Servicing | 195 | 192 | 7 | 4,176 | 5,682 | |||
| Dorma UK | - | 265 | ||||||
| Drainage Work Firepoint |
916 382 |
- 203 |
Retiral / Special Offering Hungary |
£ | - | £ 1,500 |
||
| Masonary Repairs | 11,825 | - | MAF | 2,100 | - | |||
| Miscellaneous | 192 | 288 | PoppyScotland | 65 | - | |||
| Repairs relating todampness in hall | 448 | - | SU Scotland / Ukraine | - | 1,000 | |||
| Repairs relating to rot in accessible toilet | - | 1,768 | Sunday School (forSU Holidays Bursaries) | - | 600 | |||
| Replacement Lighting in Sanctuary | 283 | 679 | Transferfrom Mission Fund | - | (350) | |||
| RoofSurvey | 1,044 | - | ||||||
| Roofing Repairs | 228 | - | 8 | 2,165 | 2,750 | |||
| Smith of Derby - Clock Service / Repair | 203 | 185 | ||||||
| Mission | £ | £ | ||||||
| 15,836 | 3,720 | Blythswood Care | - | 250 | ||||
| CEF | 500 | 2 | ||||||
| 4 Repairs -Manse | £ | £ | Cogwheel Trust | 540 | 480 | |||
| Back Wall Repairs | - | 2,680 | Joy McCrae | - | 277 | |||
| British Gas Services - Homecare | 1,102 | 1,059 | MAF | - | 500 | |||
| Cleaning | 128 | - | Martin Paterson | 500 | - | |||
| Douglas Gardens Mainetance and Feuar Fee | 250 | - | OMF | 1,800 | 1,950 | |||
| Guttering Repairs | - | 303 | Open Bible (Ukraine) | 502 | - | |||
| Lock Replacement | 192 | - | Open Doors | 500 | 500 | |||
| Roor Repairs | 192 | - | Release International | - | 500 | |||
| Tree Removal | - | 1,440 | Retiral Offering Top Up | - | 345 | |||
| Scottish Bible Society | 500 | 500 | ||||||
| 1,863 | 5,482 | Solas | 250 | - | ||||
| SU Scotland (Lanarkshire) | 1,450 | 1,000 | ||||||
| 5 Printing | £ | £ | Sunday School | 234 | 207 | |||
| Donation envelopes | 94 | 88 | UF EasterAppeal | 400 | - | |||
| Lease of photocopier | 1,990 | 2,164 | ||||||
| PrinterforC&F Worker | - | 150 | 7,176 | 6,509 | ||||
| Printing materials | 181 | 131 | ||||||
| 2,265 | 2,533 |
UDDINGSTON : PARK UNITED FREE CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2025
Page 12
ORGANISATIONS
SESSION FUND
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Donations | - | 2,250 | Distributions | - | 1,750 |
| Bank Charges | 18 | - | |||
| Balance at 1 January | 724 | 224 | Balance at31 December | 706 | 724 |
| 724 | 2,474 | 724 | 2,474 | ||
| LADIES ASSOCIATION | |||||
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Coffee Mornings | 1,434 | 1,242 | Affiliation Fees | 200 | 50 |
| Coin Donations Offerings |
16 478 |
33 433 |
Bank Charges Cash in hand |
37 87 |
- - |
| Smarties Project | 212 | 196 | Donation - Speakers Charities | 300 | 320 |
| Flowers | 52 | 53 | |||
| Park Church General Fund | 800 | 800 | |||
| Scottish Bible Society | 100 | - | |||
| Speakers' Expenses | 95 | 170 | |||
| SU | 400 | 400 | |||
| Tea Expenses | 13 | 43 | |||
| WHO Special Fund | 200 | 200 | |||
| i | |||||
| Balance at 1 January | 2,169 | 2,301 | Balance at 31 December | 2,024 | 2,169 |
| 4,307 | 4,204 | 4,307 | 4,204 | ||
| SUNDAYSCHOOL | |||||
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Leprosy Mission | 49 | 171 | Cogwheel Trust | 50 | 50 |
| MAF Offerings |
48 190 |
192 147 |
Leprosy Mission MAF. |
100 100 |
200 200 |
| Fund Raiser Park Kids&Tots Scripture Union |
- - 740 |
- 13 900 |
Mega/Connect Outreach Park Kids & Park Tots |
188 - 161 |
- 53 273 |
| Scripture Union | 450 | 782 | |||
| UF Easter Project | - | 200 | |||
| Balance at 1 January | 1,186 | 1,521 | Balance at31 December | 1,164 | 1,186 |
| 2,213 | 2,943 | 2,213 | 2,943 | ||
| SUNDAY COFFEE SERVICE | |||||
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Sales Interest |
485 62 |
641 52 |
Donations | 860 | 381 |
| Balance at 1 January | 4,577 | 4,266 | Balance at 31 December | 4,263 | 4,577 |
| 5,124 | 4,958 | 5,124 | 4,958 | ||
| MIDWEEK FELLOWSHIP | |||||
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Donations | 787 | 876 | Hungarian Visitors | 200 | - |
| OMF International | 1,000 | 800 | |||
| Balance at 1 January | 714 | 639 | Balance at 31 December | 302 | 714 |
| 1,502 | 1,514 | 1,502 | 1,514 | ||
| FLOWER FUND | |||||
| RECEIPTS | 2025 | 2024 | PAYMENTS | 2025 | 2024 |
| £ | £ | £ | £ | ||
| Donations | 1,272 | - | Expenses | 932 | - |
| Cash in hand | 340 | - | |||
| Balance at 1 January | : | 224 | Balance at 31 December | - | - |
| 1,272 | - | 1,272 | - |