KNIGHTSWOOD UNITED FREE CHURCH OF SCOTLAND Scottish Charity No. SC003693 A congregation of the Unitéd Church of Scotland Charity No. SC008167 Congregatlon Report and Flnancial Ststements Year endlng 31 December 2025 Prlnclpal place of wor•hlp and ol Conoreoatlonal a¢tlvltlo8: Knlght•wood Unlted Frne Church 2144 Groat Wo•torii Road, Knluhl&wood, Glasgow G13 2AA
Congregational Report and Flnancial Statsments Year ending 31 December 2025 Contents Office B•arers, Trust¢¢s and hlembern of the Courts of the Congregation Congregational Report 34 Report of the Independont Examinor stat•ment and Movemont of Balance• on Congrngatlonal Fund• Not•1 to Flnan¢lal Stat•m•nt• Flnanclal Stat•ments:. Receipts and Payments on Congregatlonal Funds Supplement Sheet and nots8 10 Page I
Office Bearers. Trustees and Members of the Courts of the Congregation serving during year ending 31•t December 2025 Mini¥tsr Rav Sam Parkinson Office Bearers Session Clerk Clork to Board Treasurer Mr Gra8me Gardner Mr Jam88 Johnston MBE Mrs Charlotte Parkinson Property Trust••s {gx Offlclo) Mlnlstsrnntorfm Moderator, Sesslon Clgrk, Clerk to the Board, Tr•asurer Klrk s810n Mlnlstsr Se8¥lon Clth Eld• Rev Sam Parkinson Mr Graeme Gardner Mrs Jean Sergeant Mrs Margaftt Steete Mr James Johnston MBE Congregatlonal Board Mlnlstsr Clerk Elders El•ct•d M•mb• Rev Sam Parkinson Mr Jame8 John$lon MBE As listed at#)ve Mrs Sheila McK•y Mrs Betty Paxlon Mrs Diane Gardner Miss Mei May Thong Mfs Rena Hilling Mrs Lexie Andrade Mrmurdo Martin Bnk•rs The Bank of Scotland 826 Crow Road Gla8gtyw G13 1ET Indop•nd•nt Ex•mln•r Mi88 Hena Brycè. 250 Moraine Avenue. Glasgow G15 6JX Page 2
Congregational Report year ending 318t December 2025 1. Constitution and Principal Activities of the United Free Church of Scotland The United Free Church of slIand, with all the Churches of the Reformation, acknowledges as ils Supreme Standard, the Word of God contained in the Scripture$ of tha Old and New Testaments. The Church holds as its Subordinate Standard the INe8tmin8ter Confèssion of Faith., by its Declaratory Acts as it recognises liberty of judgement on points of doctrine which do not enter into the substance of the faith.. and it claims the fht as duty may require, lo interpret. add to, modrfy, or change her subordinate standards, under thè pmmisod guidance of th• Holy Spirrt, and with a direGt responsibility lo 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 IhroughoLrt the wodd. aTKI the renunciation of coercion. persecution and intoleranp£ in matters of religion. Accordingly this Church accepts the obligation to witross to the truth of the Gospel and lo serve men in the namé of Christ regard alike to their spbritual and material welfare. both at home and overseas. 2. R•8ponslbllltios of tho Congr•gation As a Congregation of the Unrted Fm Church of Scotland this Congregation is under the jurisdiction and oversight of th• suporior court6 of th• Dénomination i.e. the Presbytery of the West (in which this Congregation resides) and the General Assembly of the Uniled Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks lo exercise thots obligations within itg f•110hlP and the p8opl8 in the community of vthich it is part. 3. R•$ponslbllltl•• and Appolntni•nt of Offlc• 8•ar•rn I matters affecting the spiritual well-being and order of the Congregation is exercised by the Kirk Session of this Congregation. Th& Kirk Session consists of its Ministerllnterim Moderator and rullng Elders. All iemporal affairs (including financial) of the ConggatIOn are administered by the Congregational Board of this Congregats'on. The property Trustees of the Congregation are the Ex Officio Office 8earers named on page 2 of this Report. The Minister of the COnggatIon is appointed by the Presbytery of the West. In August 2021 Mr Sam Pad(inson was appointed as the part lime Ministry Assistant for 3 days a weel with Rev Bruce McDowall as interim m¢)derator. On Thursday 10th October 2024 Rev Sam Parkinson was ordained as our part time Minister. Elders. elected in arxordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation al the Annual General Meeting or al a meeting of Ihe Congregation specifically called for that purpos8. form the Congregational Board. Offits Bearers are appointed by the Court8 which they Serve. All officos of the ChLirch are OFen to any member in full communion. Each Congregallon appoint$ Elders to the Pre$bylery and to be Commissioners to the General A88embly. 4. Actlvities and AchlevomontS This year has seen continued encourao8m8nls and growth. as well as some discouragements and108868. By the time of our Quinquennial in autumn 2025, the church was larger than ever before, having grown through the year with new ople. both Christians and non-chrislians. The Pa8e 3
Quinquennial was- perhaps surprisinglyl- a moment of real encouragement that the church is going in the right dlre¢lion. We've had a real sense ofjoy and progre8S. As has happened in previous years, the winter has been a tougher time- perhap8 88p8cially thi$ year, as we lost a few attendee$- but even there there have been real enGouragernenls. Fellowship has b6¢0me stronger. We have been ablo to have a church lunch for the first time in years, and, even more than our regular coffee, that's been a really powerful encouragement for many. Once again. the way in which people draw in new members through this 18 really important for the life of the church. The kids in the Sunday school have continued eager lo leam and to under8land Mo,. the numbers have r•mained stable. Alihough one child moved away, another has begun attending. This year has also seen more opportunities for the kids lo grow and leam outside the chuTCh- whether attending the youth group of our buddy chh, Drumchapel, or going to SU camps. Th8se in partlcular have given kids a real new burst of enthusiasm. Sunday Sennons have covered John's gospel, the life of Abraham and Isaiah 53, as well as topical Sees- one on church life, growth and evangelism through the book 'The Soul Wnning Church, and one b8ginning to tsckle the key truths of thè Nicené Crééd. The Blble study and prayer meeting has Continued weekly, with goo# attendance.. this year we've gone through the life of Elijah and Romans 12-15 Our ladies, meeting, CAMEO, has continued lo be a key part ofthe church's ministry, offering encouragèment and challenge as w811 as fèllowship Many attend from other local churches. and we are keen to mark and increase the unity between our churches In this way. Outslde speakers from mission organisations- especially those dealSng with the Fersecuted church- havé also provided new encouragement and challenge to us all. The goal remains real spiritual growth for those who attend. We ran Discipleship Explored on Thursday evenings, and after a hiatus are now going through Vaugahn Robert's God's Big Picture. These evenings are r&ally helpful tim85 of open honest dSscussion and learning. At the ènd of 2025 there wer& 32 members on the Church ROH. an increase of one. after hyo people joined, and one death. Others may join the church in the next few months. S. Future Mlnlstry Our focus on low-key, frieJ$hipbaSed, organic outreach has been sharpened this year as we have thought through Thg Soul Winning ChUh. Keeping the Sunday service accessible and welGoming for non£hri$lians is key. In addition to this, low-key one-to-one ministry (using 8.g. John onè to one) will continue lo be key in communicating the gospel, and we may run Christianity Explornd again. AJI this will be backed up by the u88 of Facebook, the website. and leallel drops, $0 that invitational evangelism18 8asier. Maturlty & Fgllowihlp: This year. we will have a particular goal ol seeing those more m8mb8rs commrt themselves lo continual growth in Ihelr disciple6hip lo Christ. We've made great progress in understanding and in fellowship, and rt would be wonderful lo see this bear more and more Iruit in the lives of irKlividuals as they seek to Jesus. Page 4
We've worked on the prayer culture of the church via the Soul Winning Church, as well as on basic invilalional evangelism. These will remain a focu5, as we also think about reaching out the community more proactively. We're keen. too. to develop and particularly to deepen the fellowship of the Church by more regular church lunches, and more eating together in general Page 5
- Financial Ststements and Funds In acGordance with the Charities and Trustee investment Iscollandl Act 20051'lhe 2005 Act'l and the Charitie5 Accounts IScotland} Regulations 20061'The Regulations,) and being a charity with an annual gross income less than £100,000, the Financial Statement for the year ending 31, December 2025 of the Congregation, sel out on pages 8 to 10, consist of the Statement and Movement on Congregational Funds.. Slalemenl of Receipts and Payments with the Surplus IDeficil} on each, and all funds. during the year and supplementary notes Ihereon where appropriate. Total receipts for the year are £66,417 {2024'. £52,386).. Total Payments £52.773 (2024.. £40,364) giving a surplus of £13,64512024'. £12,023). Total CongregatiOTSal Funds at 31" December 2025 are £137,331 (2023.. £123.6861. Accountlng Pollclos The main sources of income are the voluntary offerings, donations and other giving of members, adherents. and related organisations, and interest or dividends on Congregational Funds. The Receipts and Payments of Congregational Funds are recorded and reported on a cash received and cash paid las invoicesla¢¢ounts are received) basis respectively. In the event that a commitment is made after the dale of the Slalement of Balances which will materially reflect on the amount of any Fundlsl this will be reported in the accompanying Notes to these Slalements. The Balances of Congregational Funds represent Sums available for the ongoing work and activities of the Congregation, slating whether each fund is Unrestricted, Designated. Restricted or Endowment and, where appropriate. for what purpose and how these Funds are held or invested.
- Land and Prop8rty Land and Property consist of Church, Church Hall together with fittings and fumishin9s (including communion, other ecclesiastical arti¢lesl. These aré held as fun¢lional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are caffied out and not for investment andlor resale. No markel value is placed on th8se Assets.
- Independent Examlner In accordance with the 16rms of 'lhe 2005 Act,. S8cllon 44111 Ic). and a5 a Charity fallin9 undei Regulation 9 of 'The regulallon8', and not requlred lo carry out an aiidil under paragraph 9141, an Independent Examiner has been appolnled in accordance with regulation 11 of 'Th6 RegLilalions' to cArry out a comp6lenl ex8mlnallon of the Report and Flnancial Slalen)enls of the Congregation The Independent ExamSner's Report for the year lo 3111 Decemb8r 2025 is on pag8 7.
- Approval of Congrogatlon81 Roport and Flnan¢lal 8taloment8 The Congregational Raport and Financial Slalemenls were approved in principle by the Congregational Board al their me8ling on tha Fiftoèiilh of February 2026 and by the Congregation at the Annual G&n8ial Meeling hèld on Ihe 22, February 2026. The Office Bearers aulhorised lo complete and sign the Report and Finance Slalement5 on behalf of the Congregation, after independent examinalion, ar&.. Page 6
Signed: Rev Sam Parklnson Graeme Gardner. Session Clerk Slgned: James Johnston, Clerk to Congregational Board Slgned: Charfotto Parklnson, Treasurer Date: l13lUv Page 7
Independent Examiner's Report to the Trustees and Office Bearar8 of Knlghtswood United Fro0 Church of Scotland I report on the Report and Financial Statements of the Congregation for the year ending 31* December 2025 which are set out on pages 1 to 6 and 8 to 10. Respective Rosponsibilities of Office Bearers and Trusteos and Examiner The Congregation's Office Bearers and Trustee5 a responsible for the preparation of the Report and Accounts in accordance with the tems of trte Charities and Tnjslee Investment {Scotlandl Act 2005 "the 2005 Act" and the Charities Accounts (Scotland) Regulations 2006 as amended "the 2006 r ulations. The Congrégation's Office Bear5 atyl Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9{41 of the A¢Unts Regulats'ons. 11 is my responsibility to examine the Report and Finance Statements as required under section 4411) {c) of the 2005 kn1 and to stale whether particular matter6 have come to my attention. Basls of Independent Examinorfs Statsment My examination is carried out in accordance with Regulation 11 of the 2006 R ulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and account$ wesented with those records. It also includes consideration of any unusual items or disclo8ur&5 in the report and accounts. and seeks èxplanations from the office boarers and trustees concerning such matters. Thè proc6dur•s undertakon do not providè all the evidence that would be required in an audit, and consequently I do not express an audrt opinion on the view given by the report and accounts. Independent Exarnlnor's Statement In the course of my examination, no matter ha8 come to my attention which gives me asonable cause to believe that in any material respèct the requirements.. to kèep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Regulations and to prepare report and accounts which accord vth the accounting records and comply with Regulation 9 of the 2006 Regulats'ons have not been met, or 2. to which. in my opinion, allenlion should be drawn in order to enable a proper understandin9 of the Report and Financial Statements to be reached. 8lgned: Name: Mi86 Helena Bryce. Addrels: 250 Moraine Drlve, Gla8gow G15 6JX Page 8
Knlghtswood Unlted Free church of Scotland Pr95bytèry of tho Wost Paga 8 Statement ot Balances and Movemont on Congregatlon Funds for Yearendlnu 31 Dgcember 2025 Funa. Naiurg ol F¥nd- Recelpl 2025 Ipaymènl81 2025 Surplu• Ng1 Fund Not chango on Fund 8alanc¢ 31.12.25 a$ follow5 31.12.24 Urtrn4iri¢t•d £0.5¥ £81.651 £52.7rf7 £8,90A F.29,035 ¢¥rrA Tem n8FOSrt Manse Cuiienl 95 D8y 78.036 t12.ryjo Mans• Fun R•8lrl¢ied NDtwZ £103.435 E3.766 £28 £3,741 È120 £3.861 £107.298 £f02.456 Mlnhtry Support R1cted NoiTr J £0 e1.OWJ £0 £1.0 £0 £1,000 £1,0( rotsl COngr•goOn Fd8 £123.686 £88,417 £52,773 £13,645 £D £13.645 e137,331 £137.331 Not08 tolho Fln•#¢l•l Sf•tgmgnts for th• Y•ar•ndSng 2020 atur¢ol Congr4gDUon FundA'. G4TrBrnl UnrestTrcied Not• 1 PyMlI tsfuitscorwwith. OffTh 8oererJ miy'desigmte, uni#kneteofbn¢s for4V¥31 N••orfor y¢ifla¢ wrpoM14}. Man Rtstrictéd Nots2 Funds rétained fr¢m tho ialedlh• M8 Mlnlstry Support Reslncled NohJ Don81ionf•celved IOWfVL¥t mini8by COSts n 2028 G•v•m•nc¢ Not•4 Noqovemirtawsli •r•inBurTeddurtrffj IM year. t1111#brf to¢o¥4mancéaro pthideo VonI¥niY Prop•rty ¢jIch H811• Nots S ConoiegkJ) prop•rty18 h•ld lorth•u8•ollh8 Congr•98110Th In knllllliry Iw aimi And rntssloD to hwonJ4ndth• community Ilwvu,. nottrinvasbThnlarreMle. Nornarket ¥•lue Fic•J on tr6se p¥ceS. ConUng•ntLl•b116t Not•6 FIndl SWl•ffl•nt¥ y•4•nl lh• rg¢pts rwilv•d4nd payment8 MIdEdnI thTrye4r In•t?1 m•tthi81 ou151andknp,canhnynl Iiitsiilies and ¢ommimenits art noièd LlvN:. P•ym•nts to Tru8t8 Not• 7 No yMELlho bwn ba m108yTfU1le0tr1h8 perf¢mCo01thrdutiU•$ TNswel'.iè Congi4gaibn App¥o¥al of Congregatlon Flnan¢lil Sl•t•mont lorthe year •ndlng 31 December 2026 a8 sel oul on Pagts 8.9 and IQ by IYliG• 8•ardr¥ authorlmd ts gn '. Mlnlsf•r Name.. Sam Pthlrtson Clfrrk to Congr•ll•tlo•l emrd m•.. Jaiiio8 Johnsi¢Jn Treasur•r Chailott• Paikin4on ZO2
Klllghi•wood Un51•d Frnochurch of Scullend P90 9 Rpts and Poym•nts forthe Yoar•ndlng 31 r)wcqmbqr2026 Icomparatlvg ye4to 31 Déc•mb•r 20241 Ggn#ral IABnBe Fund MITh1 Support Unre61TiGl¢d ReBlrWed Resiilthd Fund.. Natu[ ol Fund.. Recel Offenng$ No9 OBiai Ttstsl 2026 TtstAI 2024 0 Plage Freewll 12,156 220 12.158 220 18,411 5.808 S.88 40h7S 1,761 IS.895 5.524 ts1ftA Tax (Mher Sub Tot•1 0ry4nlsaUon8 (Xher 6.6C 4.880 39.475 Page 9.1 1.000 32,107 Donthns Page è..2 PagÈ 9..2 3.20f 3.201 27P 5.750 Sub for Bank Int6r681 Renll Let st¢dfas1 Ml$¢dlaneou$ Sub To Okner 3,78e 3,7e6 5.100 5.100 Page O..S 3,7e6 8.514 Event6 Fundr•l$hg Totsl Ordlmry Il•tslp ¥tr8ordinary Donallon I Wu681 Gr4nl otr Su• fot•l 44,$71 3,756 19,341 18.866 16,8e6 Pe 9.4 16,666 16,666 MiÈsiDns Other tharihots 410 410 312 Tol•l Alp IOrdln•ry plu• ExlTrNdlMryl 3.766 66,417 Minlstry Sls& 8 NIC Etwns•$ PLAph Suppty irt Moderaiu Fe•, Exp Sub Tot•1 28,578 28.576 19.999 190 ?)0 28.708 2&708 S•l8ry Prgperty Churth Offic•r ICl8antr Councm T•x InBur&nt H•¥1 a IWJht Ppaiis. upkoep -9ulpwl. FurnlsNtVJ 2,144 4.977 9,547 2.144 4.977 9.517 P•9D 9.8 Svb Toi•l Slodl¥•l 0114 4 PuNoly 12.178 160 336 Pgge 9.7 P•u•&O 1,4UJ 20 Toi•l t¥eii#èb trIbLWI Prtskbyièiy MibbWJll¥ IUbU• 11 g Sub fot•l 4,OtID 4,9fj1 Toial OrObTrAry P•yffl•nl• Er4D1dlnary Rolurt4Wi1iio QIG Mison D?,JJ7 •2.)iJ 3.•22 lu otheT chaiiknèk P498ti1 Ttytsi P4ym•nl• IOFdlnary plu• EAtsaoiOIMryl 442 •2.747 S2.773 3vrplu• ID•ll¢lLI Nèl R•w IPiymntsi Tian6ler¥ Frorn Funds l$liow ak polrtiw numbBfl Tibn519ts To 0*1 Funds (show •$ ntyiiivo numb•ii N•t Mov•m•niM Fund¥ J.741 120 13.015 120 120 lJ,U6 IZ.023 120 12.02J
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