2024-12-31-accounts

ERSKINE UNITED FREE CHURCH OF SCOTLAND CARNOUSTIE Scottish Charity No.SCO 02492 A Congfegation of the United Free Church of Scotland, Congregation Report and Financial Statements Year ending 31 December 2024 Princlpal place of worship and of Congregation activities: 18 Klnloch Stree¢ Camoustie, Angus, DDT 7EF

Congregation Report and Financial Statements Year ending 31 December 2024 Page Contents Trustees, Office Bearers, members of Courts of the Congregatlon Congregation Report 315 Report of the Independent Examlner Statèment and Movement of Balances on Congregational Funds Notes to Financlal Statements Financial Statem6nts:. Recelpts and Payments, all Funds Supplement Sheet and notes

Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024 Minister/ Interim Moderator Office Bearers Session Clerk. Clerk to Board. T￿asUrer. Property Trustees Minister. Session Clerk, Clerk to the Board, Member of Finance Committee. (ex Officio) Kirk Session Minister. Session Clerk. Elders'.- Congregational Board Moderator Clerk. Elders. Elected Members'.- Bankers Royal Bank of Scotland Dundee Chlef Office, 3 Hlgh Street, Dundee. DD1 1SX Indop&ndent Examinar

Congregation Report year ending 31 December 2024 1. Constltution and Prlnclpal Actlvltles of the Unlted Free Church of Scotland The Uniled Free Church of Scotland, wilh all the Churches of the Refonn8tion, acknowledges as ils Supreme Standard, the Word of God contsined in the Scriptur8s of the Old and New Testaments. The Church holds as ils Subordinate Standard the Westminster Confession of Faith., by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the Substan￿ of the faith- and it claims the right as duty may require. to interprel, add to, modify, or change her subordinale slandards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, 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 8nd intolerance in matters of religion. Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, ljoth at home and overseas. 2. Responslblllties of the Congregation As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversighl of the superior courts of the Denominalion i.e. the Presbytery of the North lin which this Congregation rèsides) and the General Assembly of th6 United Free Church in all matters pertaining to its spiritual and temporal (including finan￿21) 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 this Congregation. The Kirk Session consists of its Minister and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congregatlonal Board/of this Congregation. The Property Truslees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. The Mlnlster of this Congregation is appointed by the Presbytery of th6 North. Elders, elected in accordan￿ with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose. form the Congregatlonal Board. Office Bearers are appointed by the Courts which they serve. All offices of the Church are open to any member in fijll communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assombly. Presbyterianism means the govemment of the Church by elders.

1. Activities and Achievements This Congregations, main aim is to love and serve the Lord Jesus Christ and as a result of this to love and seNe others in our community. Since the appointment of a new Minister this year we have begun focussing our time on three areas. Number one, our worship. We, believe that if our worship is right then our seNice to others will improve. Secondly, time spent together in the study of God's word will give each of us a clearer underslanding of what the Gospel is aboul and how that effects our lives as individuals and as a Congregation. Thirdly, we believe that Mission Is a Passion for life and so we have focussed on ways of tslking and sharing our love and knowledge of the Lord Jesus with people in our community. As a result of this our events are intended to facilitate these aims with Bible Stsjdy. as an individual Congregation and also sharing studies with the Baptist Fellowship in the town. on￿ a week we offer a warm spa¢8 for our community to share a cup of tea. a chat with someone or a game of dominoes, an opportunity for everyon8 to make new friends, to help the lonely and to share why we do this. 2024 ended for us on a high when we shared a candlelight carol Servi￿ with our friends and colleagues of the Baptist F811owship and the community w8 live in. We were truly Blessed by good music, a challenging message and the building being almost full to capacity. Looking ahead now to 2025.
2. Financial Statements and Funds In accordance with the Charities and Truslee inveslment (Scotland) Act 2005 ('the 2005 Act,) and the Charities Accounts (Scotland) Regulations 20061.the Regulalions,) and being a charity Wlth an annual gross income less than £250,000. the Financial Slalements of this Congregation set out on pages 7 to 9 consist of a Statemènt of Congregation Funds and movements thereon during th8 Year ending 31 December 2024 and details of the Receipts and Payment, Surplus (Deficit). and Net Movement on Funds during the year supplementary notes thereon where approprlate. Brief summary of flnancial posltlon for the year together with mentlon of any significant/ extraordinary Item and any signlficant outstandlng In¢ome/expendlture whlch mlght Impact upon the year end financlal posltion as shown by the Statement of Congregation Funds.
3. Accounting Pollcles The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisalions, and interest or dividends on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid las invoiceslaccounts are received) basis respectively. In Ihe 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 Ihe accompanying Notes lo these Statements. The Balances of Congregatson Funds represents sums available for Ihe ongoing work and adivities 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.
4. Land and Property Land and Property consist of Church, Church Hall together with fittings and fumishings {including communion, other ecclesiastical articles). These aré held as functional propety for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment andlor resale. No market value is placed on these Assets.

5. Independent Examlner In accordance with the tems of 'the 2005 Act,, Section 44 {11 Ic), and as a Charity falling under regulation 9. of'The Regulations., and not required to carry out an audit under paragraph 9(41, an Independent Examiner has been appointed in accordance wilh regulation 11 of 'The Regulations. to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner's Report for the year to 31. December 2024 is on page 6.

6. Approval of Congregation Report and Flnanclal Statements The Congregation Report and Financial Statements ware approved by tha Congregational Board at their meeting on 2@ January 2025 ané by the Congregation al the Annual General Meeting held on 29h February 2025. The Office Bearers authofised to sign the Report and Finance Statements on behalf of the Congregation are".- Data 25th February 2025

Independent Examiner's Report to the Trustees and Office Bearers of Ersklne United Free Church of Scotland, Carnoustie l ￿pOrt on the Report and Financial Statements of the Congregation for the year erxling 31 December 2024 which are sel on pages 3 to 5 and 7 to 10 Respectiva R•sponslbilltles of Officé Bearers and Trustees and Examiner The Congrogation's Offico 8earers and Trustees are responsible f￿ tha preparation of the Report and Accounts in accordance with the terms of the Charib'es and Trusteè Investmonl (Scotland) Act 20051"the 2005 Acl'l and the Cherities Accounts {Scotl8nd) Regulations 2006 Las arnend￿} ('the 2006 regu18tions"). The Congregation s Office Bearers and Trustees consider that the ￿qU1￿mentS of Regulation 9 apply but not those of paragraph 914) of the Accounts Regulations. It is my responsibility to examine the Report and Finance Statements as required under sectK)n 44(1) (cl of the 2005 Act and lo stale whether particular matters have come lo my attenlion. Basls of Independent examlner's slatement My examination is carried out in awdance 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. 11 also includes Cons￿eration of 8ny unusual items or disclosures in the report and accounts. and seeks explanations from the office bearers and trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in ￿ audit, and consequently I do not express an audit opinion on the view given by the report and accounts. Independent Examiners Statement In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirement to keep accounts'ng records in aco)rdance with Sedion 44(1) (al of the 2CQ5 Act and Regulation 4 of the 2006 Accounts Regulations and to prepare rep)rt and accC￿lntS which ￿0)rd with the accounting records and cornply with Regulation 9 of the 2006 Aw)unts Regulalions have been m8t. or 2. to which. in my opinion. attention should be drawn ordertoenable a proper understanding of the Report and Financi31 Slalements lo bp rear.hed

ERSKINE UNITED FREE CHURCH OF SCOTLAND CARNOUST R6￿1 tsartdPa mGnts Account forall furtds rthe arendln 31 Dec&mber2024 rative arto 31st December2023 Fund G•neral Unrgslricted Busine9• un￿SIn￿Od Note D&lails Pa Totsl 2023 RECEIPTS Offenn en Freewill F￿will GiftAid other Offerin Sub Totsl anisations Other Sub Total Business Sub Total Stedfast l U Sub Total OVO Retum Pa GFWG Calendars Sub Total £18fj0.50 £6 370.30 £15 637.20 £8 294.78 £32 162.78 £135.00 £8 842.85 £8 977M5 £1437.80 £5 571.95 £14 537.00 £21546.75 £800.00 £2 060.60 £2 860.60 Donabons Interest £784.17 £521.12 £316.55 £316.55 Olher er Room £368.00 £368.00 £672 68 £120.00 £792.88 mi￿915&ne0￿S nts £913.00 Missions W.H.O. S cial &"ft Scheme Retifin Offeri Harvest Sub Totsl £265.00 £12000 £385.00 £889.30 £26 526.20 TOTAL RECEIPTS PAYMENTS nlsl sti endlsala Ex enses Pul itsu Int. lth)derator Fee. Ex Sub Total Cleaner Sub Total Council tax Insurance Hèat & Ll bt Re airs & U kee mènl Fumishin Sub Total Stedtssl l U er Room Office & Publici Miscellaneous Sub Total Denomination Presb Missions Sub Total R8fiJTbishTY*Thts Other Charib•s &NIC £9 675.76 £267.60 £240.00 £300.00 £10 483.36 £2 328 00 £2 328.00 £1092.57 £1427.55 £3 584.89 £1 179.26 £2 852.27 £10 136.34 19.74 £175.90 £2 923.99 £3 319.63 £3 752.00 £90.00 £585.00 £4 427.00 £16 176.6 £120.00 £430.80 £1429.90 £2 078.40 £2 078AO (jher S8la Pro £1400 96 £4 942.48 £3 188.88 £9 532.22 £436.10 £348.50 £274.88 £1059A8 £3 775.00 £108.00 £1,724.00 £5 607.00 Other Contrtbutions Extraordina Missions TOTAL PAYMENTS Oeficil NET Recei ts&Pa Transfers betsveen fvnds Net Movement offunds £19 707.10 Trents -£4 304.71 £4 500.00 £195.29

ERSKINE UN￿ED FREE CHURCH OF SCOTLAND CARNOUSTIE ementa Sheel8nd Not8s Ye8rEndin 31 December 2Q24 Noto Details Knox's Wfttrose Share ofcosts Juniorchurth Fund8 £8 184.78 £170.00 Passion for Lile Fl Tele honeAntemei Communion Invitation Wr6aih £23.00 £116.00 £10.90 £26 (Kl 92 Wofflen5' Assodatron Shar8 ofW.frI.O. S Membgr Donations 88nk Funetsls Donation for notice board Donation from CO￿tIS Famsl SrnaFti6 Tube5 Oonatson lo cleaneffs s818 Coffeg Fund al Gift Sch8me £135.00 £765.00 £1S1 £400nO £1000.00 £5 000.00 £6950 £336.00 £1270A4 Child Gift Bible Gift fiowets for 1nstsllats.on Sei¥ic4 Food for InstAllalion Remov81 Costs Jufiior Princi al Cleth Re￿ra1 Funeral Flowers Re la(xrTEnt Ke £12.99 E135. £360.00 £2 280.00 £100.00 £30.00 £6.00 Relabve olformerm8rnb8f G.F.W.G. Calendars W.H.O. Gift Sche Assembl CommissionerHos 'tdi £120.00 £4(10.(M) £65. Council Tax Church InSU￿n OVO Ene Man59 SSE Church In tdÈdia Cleanerfs S Roofcheck & Re Man59 G&nSen Garden Wastè 8in akers Worshi £109257 £142755 £700.00 £2 884.69 £532.80 £68.38 £298.08 £230.00 £50.00 £1 939.00 £211.08 £319.99 £11220 £270.00 Manse Floorin Man8e Electrical Wo Manse Intenor Decoration SurKlries Manse Plurr&i Work Re lac8Trnl Motor forGa Re lacen*nl Frid tx)a¥d RgmvAI & New Skiitin Blinds Louvre vent for ara lacemenl ar e window Air CoverfDr Cooker Ho￿1 hls Manse Exterior D8cor8tion Bulbs Entr8nce Li £3 583.00 £2 270.40 £2 232.00 £43.99 £4 624.80 £444.00 £258.99 £47.50 £298 00 £7.03 £31.30 £11.98 £64.72 £2 184.00 £44.09 £29.99 e Door cVidBos A3 No￿te￿08rd Church Notic8boaryJ R.B.L. Camoustie Foodbank £120.00 ht

ERSKINE UNITED FREE CHURCH OF SCOTLAND CARNOUSTIE Sbtemontof Balance$ and Movemont on Con ation81 Funds foryear endin 31 D￿rnber 2024 Fun¢J Nature ofFund Balance 01.07.24 Recei 2024 Pa ments 2024 Su ILts Deficit N81 Fund Transfers Nelchan ¢)n fund Balance 31.12.24 Gen&ral Unrpsthcted Note 1 unrestt7.rted Note 2 at.on Funds £261.20 £42 686.31 £46 991.02 43D471 £19529 £456.49 Business £55 526.67 £784.1 T £784.17 -£4 500.00 -£3 715.83 £51 810.84 Totsl Con re £55 787_87 £43 470.48 £46 991.02 -£3 520 54 3 520.54 £52 267.33 Notes to the Fon8ncTral Statements for th8 Year endin 31 D￿rnbar 2024 Natu￿ ofcon General ation Funds.. UnTrstricted Note 1 Ordina recei tsand ments ofthe Con ation. Office B8aiers ma de nate unrestncied fvjnds k)r enerdl res8rNes orfor s 8clfted oses. Used as a leeaer for Ihe Gener81 Fund Held in Church Office for fulure Con No ovemance costs are incurred durin overnanc¥ are romded voluntsril Con ation is héld lof tha usa of Iho Con ation in lulfillin its airns and mission to its membeTS adherents and Ihe communi il serv&s' not for investment or resale. No market value is laced on these ro erlies. Financial Statements resent the recei 15 received and rnents made dunn the gar. In the eveni mere are an rnalerial outstandin Ilatsllloes and lor comrnltrnents these are noteu below:_ There ar8 no contin ent liabilities al Ihe date of this Re stalefnent. No nts h8Vg been rnade to an Trustèe forthe duth.es as Trustges olthe Con 8ti0n. 8vsiness Ttusl Fun¢ Goveman Unrnsirtcted UnTrstriGted Nots2 Note 3 Note 4 ational re uirements the ar. Dutses relatin N¢Jte S Conln enl Liabilil+es Nots8 ent ort and Financial Pa ents to Trustee NI￿7 rfomwnce of their roval of Con ab'on Fin8n,': . Minister Clerk lo the Con ational Bo TreaSu￿r Date 25th Febnja 2024