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2025-12-31-accounts

GIFFNOCK UNITED REFORMED CHURCH 163 FENWICK ROAD, GIFFNOCK, GLASGOW G46 6JB Registered Charity No. $C002124

TRUSTEES REPORT AND ANNUAL ACCOUNTS 31ST DECEMBER 2025

Giffnock United Reformed Church has its origins in 1820 when a group of Gaelic speaking students formed their own Church. This grew in its early years, and eventually became English speaking. The church occupied several buildings over the years until 1936, when the Church moved to Giffnock and where it has established its home.

The Church Buildings and Manse are owned by the Church.

The Trustees of the Church during 2025 were:- Messrs D McEwan, R Henderson, M Williams, D Christie, K Brown, Mrs A Christie, Mrs A Queen, Mrs P Craig, Mrs M Stewart, and Mrs A Macpherson.

The Church constitution is an unincorporated association established in terms of the United Reformed Church Act 2000.

The Elders are called to serve by the membership and are ordained into service in an act of worship. The principal objective of Giffnock United Reformed Church is to be a Church serving the community and to preach the word of God. During 2024, we were sad to lose our minister as she moved to the Methodist Church. We are presently vacant.

2025 has been a difficult year for us. We eventually received an eviction order for the manse tenant due for non payment of rent, which subsequently involves additional legal fees.

The tenant was eventually evicted in early 2024 when we gained possession of the manse, However the condition of is in poor condition and is too expensive to repair as we do not have the funds.

We are grateful to our members and friends for their continued support over the last 12 months.

We are an ageing congregation with an old building requiring regular maintenance, and this needs to be carried out by professionals. We have ended the year with a small surplus of £2,575.49 . As this includes the legacy of £10,000, this will be transferred to the legacy fund, which would leave it in a deficit position.

To rectify this we have closed the Roof Repairs Fund and transferred this to General Reserves.

2025 2024
CURRENT ASSETS
Cash at Bank £ 77,291.39 £ 74,715.90
Clydesdale Bank PLC £ 77,291.39 £ 74,715.90
CAPITAL
Balance ofFunds
Benevolent Fund £ 902.23 £ 902.23
General Reserve Fund £ 7,354.18 £ 8,345.80
Legacies Fund £ 68,283.90 £ 58,283.90
Reserve Fund Roof Repairs £ - £ 6,432.89
Special Offerings & Donation £ 751.08 £ 751.08
£ 77,291.39 £ 74,715.90
TotalFunds

The accounts have been presented tio the Trustees of the Church and to the members on 22nd February 2026 and have been approved.

Signed on behalf of the Trustees of Giffnock United Reformed Church

Church Secretary and Trustee.

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||||||||| |---|---|---|---|---|---|---|---| |Giffnock|United|Reformed|Church|Registered|Charity No.|$CO02124| |Receipts &|Payments Account for the|year ended|31st|December|2025| |Ordinary|Receipts|2025|2024| |£|£| |GIFT|AIDED|DONATIONS|22685.00|24875.00| |NON-GIFT AIDED|DONATIONS|50.00|345.00| |PLATE|1073.70|2356.24| |SUB TOTAL OF|OFFERINGS|23808.70|27576.24| |INCOME|TAX|RECOVERED|1805.75|6771.50| |DONATIONS|22366.61|23717.00| |SATURDAY AND|OTHER|SALES|573.00|949.90| |CHARITABLE|RECEIPTS|48.86|9.00| |INTEREST|1202.11|1836.47| |PROPERTY|LETTING|INCOME|(net|of|expenses)|5158.27|6661.40| |INSURANCE|CLAIM|42370.06| |SYNOD|GRANT|843.43| |LEGACIES|RECEIVED|10000.00| |PANCAKE|DAY|320.60| |SUNDRY|INCOME|513.28|443.66| |109,010.67|67,965.17| |Ordinary|Payments|2025|2024| |INSURANCE|9,517.98|7,997.06| |POWER|LIGHT AND|HEAT|9,728.31|14,009.33| |SUNDRY|PAYMENTS|1,727.40|750.00| |TELEPHONE &|POSTAGE|734.13|792.29| |ORGAN|SUPPLY|100.00|210.00| |PULPIT SUPPLY|1,050.00|300.00| |MUSIC &|COPYRIGHT|LICENCES|344.86|333.72| |REPAIRS AND|RENEWALS|5,025.13|11,865.54| |ANNUAL|PAYMENTS TO|CHARITIES|320.00|894.40| |GENERAL|EXPENSES|650.00|322.50| |CHURCH|OFFICER'S SALARY &|EMPLOYERS|NIC|14,971.82|14,405.52| |CHURCH|ORGANIST|6,570.00|6,240.00| |MINISTRY &|MISSION|-|GENERAL|FUND|12,000.00|9,999.96| |COUNCIL TAX|3,397.30|425.00| |CLUSTER COSTS|0.00|6,420.00| |LEGAL|FEES|,|0.00|2,559.17| |INSURANCE|CLAIM|40,108.10|0.00| |IT|190.15|0.00| |£|106,435.18|£|77,524.49| |DEFICIT|FOR|YEAR| |LEGACY TRANSFERRED TO|LEGACY|FUND|-9,559.32| |SURPLUS TRANSFERRED TO|GENERAL|RESERVES|2,575.49|

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||||||| |---|---|---|---|---|---| |DONATIONS|2025|2024| |£|£| |Birthday|Parties|£|200.00|£|-| |Bloodwise|£|420.00|£|380.00| |Diet &|Fitness|£|899.00|£|2,098.00| |Greenbank|£|240.00|£|-| |Happy Hounds|£|2,600.00|£|3,625.00| |Harlequin|£|225.00|£|475.00| |Lunchbite|£|112.77|£|-| |McCarthy|Dance Group|£|12,849.84|£|10,216.00| |National|Trust|£|90.00|£|-| |Parent & Toddler|£|250.00|£|500.00| |Kennedy Court|£|245.00|£|50.00| |Scouts|£|2,500.00|£|2,500.00| |Sundry donations|£|200.00|£|230.00| |Sunshine|Club|£|160.00|£|1,428.00| |Tai|Chi|£|1,375.00|£|1,285.00| |TOTAL DONATIONS|[=|[22,787.00]]| |Summary|of Funds Statement| |Benevolent|Fund|902.23|Balance|on|hand:-| |General|Reserve|Fund|7,354.18|;| |Legacies Fund|68,283.90|Clydesdale|Bank|PLC| |Reserve|Fund|Roof|Repairs|0.00|74,715.90| |Special|Offerings &|Donations|751.08|:|

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Summary of cash flow

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|||||| |---|---|---|---|---| |Opening|Balance|1/1/2025|£|74,715.90| |Total|income for year|£|109,010.67| |£|183,726.57| |Total|expenditure for year|£|106,435.18| |Cash|Balance|31/12/25|£|77,291.39|

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INDEPENDENT EXAMINER'S REPORT

| confirm that | have carried out an examination on 16th January 2026. and have found the books and records to be in correct order - Robert M Wyllie