CANDLISH WYND UNITED FREE CHURCH OF SCOTLAND Scottisb Charity No SCI)04737 A cone£Stion of tbe United Frtt Chureb of Scotl•nd Charity No SCIA18J67 CoDgreg•tiooal Report and FinAncial Statements YeAr ended 31 December 2024 Principal PIAee of Worship Ind of Congregational Activitie$ 62 DAISY Street GLASGOW Glasgow G42 8HG
CA,YDLISH WYYD IINITED FREE CHIIRCH OF SC'OTLAND Congregation81 Report and Accounts Year to J l December 2024 Pag C'ontents Trustees, Office BeArers Ind Members of the C.'ourtJ of the CongrtRtion C'ongreRAtionAI Report Report of the Independent ExAminer IAtement And Movement of Ba12nces on Congregitional Trunds Notes to Financial Statements FinanciAI 4tatements: Reeeipts Ind P*ymenty all Funds iupplementary 6ihee¢ Ind Yotes Page I
otTice Bearers. Trustees and Members of the Courts of the Congregation During year lo 31 December 2024 Minisler Office Bearers Session c.lerk Clerk lo Deacons. Court TrL'dsurer Property Trustees Session Clerk. c.lerk to the Deacons. c.ourt and Treasurer Kirk Session Minislcr Session Clerk Elders Deacons, Court Minisler Clerk Treasurer Member5 Did Oclober 2024 Banker: Sanlander Indep¢ndent Examiner. Pa%e 2
CANDLISH WYliD UNITED FREE CHURCH OF SCOTiAND Cortgre8Alion&l ReFA)rt yt4r 31 December 2024 I Constitution wnd PriJ¢ipl A¢ttvilies Thc Uniied Free Church of Scotl8ntL with all thc Churches of the Ref0mli0 ocknowl¢d8es as its Supre Stsndard th¢ Wurd of G(xl Coniained in Ihe Stripmres of the Old and New Tcsthm¢nts. The Chur¢h holds 35 its SutM)rdinate Standard the Weslminster CA)nfe&sion of FF4ith. by its Dc¢lar&tory A¢ reLO¥ni525 liFrtY of judBmeni on of docthne which do noi Cntcr into the yJb51&nce of ihe faith; and li l&ims the right duty may rcquire. lo inierprcL to. m(NJify. or Lh¥n8e hct standards. und promis¢d guidance of ihe Ht>ly SpiiiL and with u direct r¢spon5ibilily lo h¢1 Lord. The Chur¢h Approves the emph&si5 of the tkclarntory Acts on the love of for all mankin(L thc frte o rof salvalton lo 911, (he ubli810n of the Universal chUh to make known the Gospel ihrvugh(iui the world. at1 the r¢nuneiaiion of Coercio FW8rfUtion and intoler8rKe in maucrs of religion. Accordingly thjs c.hurch #ccepts the obligation lo witness io ihr tTh of the Cyoypel and io 8erv¢ mtn in th name of Christ with RegArd Ike to their spintual and m¥t¢rial wrlfar¢, b)th ai home und overse. 2 Rupomiibiliiies of the COgregAtIO As a Con8re881ion of ihe Uniied Free Chur¢h of Scoilartd this ConBfc801ion is Under th¢ jurtsdictiort and ov¢r8Lghi of the $up¢rior court5 of the DenornllliOrt ie th¢ Presb)trry of the We511 in which this Congreg resides) and the Cyenernl Assembly of the United Frcc Church of Sco(lartd in 811 malleTh p¢nainiD8 to ils Spi and temporal l including financial) &ffairs. It 9eek5 to exercise thesc obligations wiihin its fellowship and i oplc In the ¢ommuniry of which li is parL ion the J Ruponsibilitiej Ind Appointmtht Trf oifice BeArerg All malteTS afftIng the Spiritu wellbeing and order ofthe Coll8reg8tion 15 ex¢r¢iyed by the Kirk S¢5sion this Congregation. The Se55ion Conyisis of lh¢ Min15ter and Tulin¥ elders. All temporal aff8iTS IITrLIu rinAncial} of the Congrcgation admini¥t¢rcd by the Dc8con8' Court of this Congre8ation. The Pri)F¢rty TTusltts of this Congrcgation arc thc Ex Officio 01CC Be&rer5 nAmed on pag¢ 2 of thJ5 report. n¥ Thc Minisler of this Congr¢84tion 15 appoint by thc Ptrsbytery of the West. Elders, elecied in accordanc wilh the Praitice and ProLcdure of th¢ Vniled Free Church of S¢otlAnd. along with member& cleLted by the Con8re84tion ai the Annu81 General Meeting or at 8 meeling of the Congre8aiion sp¢¢ifically c4lled for tha PUTP05e. forni ihL Dealn8' Coun. Office Burers are aprwinted by the Couns whi¥h th¢y 5ervc. All offices of the Church are orth to any member in full comtnunion. Each Congregatiort app)ints eldm t Pr¢sbery and ¢0 bc C.ommi&sion¢rs to th¢ G¢net Assembly. 'Prrsbyteriani¥m' mean8 the goKernmenr o Church by elders. 4 Aetlvitlts ind AchieverneDI The church at 62 Daisy gtr¢el h&s b¢cn th¢ plgee of wor8hip of the United Free Church of Scotland in Goi'a for over 80 I'carr Th= ,-F.'.T-,h T4 orcn uch Sunday momin8- the act of public worship al I l am i¥ conduct our mtnistci"McrnbeIs. friends And visitors dre 8iven B very warni welcome lo all wvice . by Mrs Mhckay w'as 8ppuinicd P&slor of th18 COne88110n thring 21x16 and ordaind MiniAer of ihe congrcgation on 10 Seplcmber 2014. Two memkrg of th¢ ¢ODgre8ation are missionttries and reEnemkr¢d by thc COne88(10n tn praycr and fanCIallY. P8e 3
The Ladies of the Congregulton me¢t on the thtrd of the month for a shon act of worship follo lime of f¢llowship. At intcrva15 during the year the Con8regAlion will meei iogethei for speLial service events. e4ibya and Flnttell SIAtemethts Ittd FNd1 In ACCOrd¢t with ihe Ch&rilies llrtd TTUSt¢es investmenl IS¢otlandl Act 21X>S I'the 21K)5 ALI'} and the Account8 (Scoilandl Regultslions 2(K)61'the Regulktions'l and being 4 charity with An atmual gro&% inco I £I(K).()(x) the Finan¢i&l Sthiemenls of the Congregaiion srf oui on pagey 7 10 g Li)ftsi$i of A Stsieme Congreg8tional Fundg ar]d movcm¢nts cher¢on during the Year cnded 31 DeL¢mber 2024 and dei&il& of Receipts And Paymen15, Surplus Itkficit) 8nd Net Movemenl on Funds during ihe yr with supplemen notes th¢rcon wh¢rc appropriat¢. h8riti¢s e less iof Ov¢r th¢ y¢ar 2024 & loss of £5532.IH) reportcd. InLum¢ is declinin8 each year. due to a decrease in mcmb¢Tship.' the members ol-the congregation Are very eldeTIy. The can8re8hlion is very small and ihe office bearers Wish io 8Lknowl¢d8e ihe efforts made by m¢mb¢rs the year 20?4, to enyure iheir offerings m8intain¢d and reLeived by Ihe treAsurer. No speciul even held in 2024 and Ihiy li refleeted in th¢ drease in income. durin8 re No p&ym¢nts were rn8d¢ lo thc church's trus8 for Any WQTk ¢arried out by th¢m in their ¢aPlty &8 t tce. O Accountin8 Pollcles The matn youwes of iniom¢ the voluntary oifcrings. donthtions artd other giving of rncmbers adherents. gnd rel8l¢d orwknisaiivn$, and inleT¢sI or dividend5 (?n Congregalkon Fund5. The Receipts and PAymcnLs ofcongT¢gatioDal Funds are recorded hnd re&Ytnd on a cash receiv iayh paid l&y Invokceaccoun18 are re¢eiv¢dl 15 rcypcL(ively. In ihe evei)i thai i commi¢ment mode llft¢r the dale uf the 8i&temenl of Hal8nLCY which will refleLi moierially on ihe ftmount of Fund this will r¢port¢d in aLcompan>in¥ Not¢s lu the Finanrial StsiemcDIs. and The Bal&nLes uf C'on8re¥alJona5 Fundy rcprc5enlS sums available for ihe onsoing WO and uc¢i The ('onBre8alion, ¥lthtin¥ wh¢ih¢r ¢B¢b Fund is UnregiriLi¢d, D¢si¥naled. Resiricied or Endowm and. where Approprith*, for what purpo¥e Dnd how ihese Funds nre held or invegled. lies of ni 7 Land ind Property LAnd and property con8ig1 of the Chur¢h. Chur¢h Holl tO8ether with fittin8¥ and furnithinB therein. includ Lommunion arliLle¥. These are held a5 fuDLlional properly for lh¢ us¢ of th¢ C()n8&{ln in fulfilling it4 and mi&4ion thnd in which its thr(iviiie¥ Hre Larried oui and not for inv¢ytment OT for re1¢. No muiket val been plaLcd on the5¥ Ay5el5. ims ehai Th¢ LiTrngregation wld ih¢ir manse in Jllnu 2018 the $um r¢ceived wa¥ £402,4(K).80.' £41N).(KK) of this ¥ was puid direLily in¢iTr the d¢nominaiional k ai¢ouni nol into Ihc bthnk aLiYunl ofihe con8re¥Blipn. Thi money was rin8 fcnccd by the (ieneral Trusl¢¢y of the Unld Free Chur¢h lo b¢ ud for lh¢ purch8K of &rtsr for Candli5h Wynd Unjled Fr¢¢ Church. Ev¢ry efyort 18 mad¢ its r¥iain this mvney r()r thi% purpo. 8 Independen¢ Ex•rninerJ In accordaftce with thc of 'the 2005 Act.. s¢10 44111 1¢), and a5 A Chariry ftllin8 under reyulatio 'The Regulation8', and not rcquircd lo carry out an audil under p&ra8raph 9141, an Inddent Exllmincr bcen appointed in iCLvrdanLc with regulgtion I l of 'Thc Regulations. lo ¢arry out a LomF¢l¢nL ex&minati the Reprt and FinanciEI Sidments of th¢ Congregation. The Independ¢nl Ex8miner's Repon for lh¢ yt December 2024 is on page 9of 1031 Page 4
Approv#1 of Congrryxtion Report and Fingnciml Sttements The Cun¥Tebiaiiunul RLpon and l+inMneial teMlIS were apprL)ved hv Ihe tkacon¥' Coun ai ih¢ir mcelng on 8 Februyry 202_5 and by the Congregation at the Annual Cjenerttl M¢¢ting held on 2 Mh 2025. Th OffLLe Bearers auihorised to sign thi¥ Rep)rt L)n h¢half of the C-onwgation are.. Mini51er Se&si(m Clerk Cl¢r io the Degcons, Court Tr¢&8urer Page 5
IndtpeDde•t Examlner's Report to tht Tru$¢tts office Bearer• ofcandlijb Wytsd iinlted Free Church of StollDd I report on the Rert athj Financial Statements of the Congr¢gHtiQD for th¢ year ded 31 DKember 20 which ore yel out Ots Pa8eg 3 ts) S and 7 to g. RtJptetSve Regpon$ibllities tyr Bearers Trngleu •nd Eunblner The Con8regttlOTh'5 oifi¥r B¢8r¢rs and Tru5tecs atc tcsFx)nsible for th¢ pr¢parotioll ofthc Report and Atyoullts IA ac¢ordan¢e with the of thc ChIlleS and Tn1¢¢ InvthnI IS¢oiland) Ari 2Ci15 and the Chati Accounts Iscoilandl Regulaiions 2(K)6. The Congrrall0n'S Otrice Beuttr5 and Trustec5 con5idcr that requiremenL4 of Regulaiion 9 apply bui noi those vf parngraph 9 (41 of the AccountJ R¢gulalions. It 15 my 5rn31b1lJty io examin¢ the ReEx)rt and FitiAn¢e stsiements as required utmkr Sedion 4411 l {c of ihe Act and to 5tst¢ whethcr panÈcular mBttcr5 have Lome ro my itieniiort. Bili of lttdeptndeDt Exmlner's Staternenl My exAminaiiort is earried in accordance with R¢8ulation I l of the Charilies Accounts {S¢otlandl Re8ularions 2006. An ex1tiOn iTrLlude5 8 review of th¢ •ccounting records kepi by th¢ Con8r¢¥tstio comparison of the r¢p)rf and ac¢oun¢8 prescnd wilh those recorth. It 8150 In¢lude5 consideration of any urtusual itents or disclosures in the report and accounts. and seeks explarIonS from the office bearer5 aNI ITUSte¢y concerning such matter8. The procedurt8 undertaken do not provide all the evidence that would ruwired in an audiL And consequently I do not exEYeg5 an audit opinion on the view given by ihe report occowits. andA Indepe#dl Eximiner's St•temeDt In the course of my examinaiion. no matter ha5 com¢ to my attention I which givey m¢ r¢wnobl¢ believe that in any tnAtrriui r¢4XCt th¢ rwir¢m¢nts'. to keep &¢countin8 records in Jccordanc¢ with St10 4411 I la) of ihe 25 Aci ar Reguiaiion the 2(M)6 Aicuun(s Re8ula(iony and to prep&re rtpon aud accounts whi¢h e0rd with the accountin8 reconls and Comply with Re8uI of the 21XY6 Accounts Regulation5. i0ts9 have noi be¢D m¢t or 2 ty which in my opinion, •ttentioll should be thttwn in order to enable o proper unduthdin8 of the R gnd Finkncial Sthl¢m¢nts to k reached. P*ge 6
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