DALREOCH UNITED FREE CHURCH OF SCOTLAND Scottish Charity No.SC005438 A Congregation of the United Free Church of Scotland, Charity No.SC008167. Congregational Report and Financial Statements Year ending 31 December 2024 Principal plac• of worship and of Congregation activities:
Congregational Report and Financial Statements Year ending 31st December 2024 Contents Trustees. Office Bearers, members of Courts of the Congregatlon Page 3 Congregation Report Page4-6 Report of the Independent Examinor Page 7 ststement and Movement of Balances on Congregational Funds Notes to Financial Statements Page 8 Receipts and Payments, all Funds Page 9 Supplement Sheet and notes Page 10 Page 2 of 10
Office Bearers, Trustees. and Members of the Courts of the Congregati£th_ serving during Year ending 31st December 2024 Bankors Bank of Scotland High Street Dumbarton Independent Examiner P•Je3of10
Congregational Report year ending 31 December 2024 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 judgment on points of doctrine which do not enter into the substance of the faith,. and it claims the fight as duty may require, to interpret, add to, modify, or change her subordinate standards, 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 Ihe Gospel throughout the worltj, and the renunciation of coercion, persecLrtion. 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 wrth regard alike to their spiritual and material welfare, both al home and overseas. 2. Responsibilities of the Congregation As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the West {in which this Congregation resides) and the General Assembly of the United Free ChLsrch in all matters pertaining to its spiritual and temporal {inGluding 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 are exercised by the Kirk Session of this Congregation. The Kirk Session consists of its Interim Moderator and ruling elders. Ati temporal affairs {including financial) of the Congregation are administered by the Congregational Board of this Congregation The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 3 of this Report. The Interim Moderator of this cOngratIOn is appointed by the Presbytery of the West. Elders. elected in accordance 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 specifiGally called for that purpose, form the Congregational Board. Office Bearers are appointed by the Courts which they seNe. All offices ofthe 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 the government of the Church by elders. 4. Activities and Achievements The bible study class meets every Wednesday evening in the church. There is a"Paws for Thought" which is recorded by the minister every fortnight on a Wednesday and is posted to your social media platfomis and website. The church"Gleanings Magazine" is still being prodUd for all members and visitor's and posted to those members who are unable to attend church, to keep them informed of church news. The minister is also carying out weekly phone calls and visits to check on the welfare of our members who cannot attend on a Sunday. The congregation Gontinues lo seek lo give witness to the Gospel in the community with weekly services of worship at 11.15am on a Sunday and social events. The average att&ndanc8 is in the low Page 4 of 10
enties. We try to involve all age groups and keep the community informed through social media. Our hall facilities are available to outside groups and are currently used by Beavers, Cubs. and Scouts and Adventure Scouts on a Wednesday and Thursday night. On a Sunday night the local Warhammer group use the church hall, and a Tuesday night is used for carpet bowls. We have also started a Ladies Group on a Wednesday afternoon, roughly 9 to 10 ladies attend this, we are advertising locally to try and encourage more members. Fund raising events have recommenced with numerous successful events. A Quiz, Beetle Drive. and Christmas Afternoon Tea. These were very well attended. 5. Financial Statements and Funds In accordance with the Charities and Trustee investment (Scotlandl Act 20051'the 2005 Act'l and the Charities Accounts {Scotlandl Regulations 2006 {'the Regul8tions'} and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 8 to 10 consist of a Statement of Congregational Funds and movements thereon during the Year ending 31. December 2024 and details of the Receipts and Payment. Surplus (Deficil), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. Ordinary reiptS in 2024 remained similar to those of 2023. There is no significant outstanding income or expenditure which might impact on the year end position shown in the Statement of Congregational Funds. 6. Accounting Policies 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 reIVed and cash paid (as Invols/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 Fundls) this will be reported in the accompanying Notes to these Slatements. The BalanS of Congregational Funds represents sums available for the ongoing work and activities of the Congregation, staling whether each Fund is Unrestricted, Designated, Restrirted, or Endowment and. where appropriate, for what purpose and how these Funds are held or invested. 7. Land and Property Land and Property consist of Church, Church Hall together wrth fittings and furnishings (including communion, other ecclesiastical articles). These are held as functional property for Ihe use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment andlor resale. 8. Independent Examiner In accordance with the terms of 'the 2005 Act,, Section 44 (1) (cl, and as a Charily falling under regulation 9. of'The Regulations, and nol required to cary out an audit under paragraph 9{4), an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations, to carry out a competent examination of the Report and Financial Statements of the Congregation. Th8 Independent Examinerfs Report forthe year to 31. December 2024 is on page 7. Paoe 6 of 10
- Approval of Congregational Report and Financial Statomonts The Congregational Report and Financial Slalements were approved by the Congregational Board at their meeting on 10th February 2025. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are.. Datè z6ZS Pa60110
Independent Examinerfs Report to the Trustees and Office Bearers of Dalrgoch Unitsd Free Church of Scotland I report on the Report and Financial Statements ofthe Congregation for the year ending 31st December 2024 which are set on pages 4 to 6 and 8 to 10. Respective Responsibilities of Office Bearers and Trustee8 and Examlner The Congregation's offi Bearers and Trustees are responsible lor the preparation of the Report and Accounts in accordance with the terms of the Charities and Trust88 Ir)vestmenl Iscotland) Act 2005 and the Charities Accounts (Scotlandl Regulations 2006. The Congregation's Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 914) of Ihe Accounts Regulations. It is my responsibility to examine the Report and Finance Statements as required under section 44(1 } {cl of th8 Act and to state whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordan with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 seeks explanations from the office beareTS 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 &xpress 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 rny attention. which gives me reasonable cause lo believe that in any material respect the requirements.. to keep accounting records in accordance with Section 44{1) la) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation to prepare report and accounts which aGcord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations Have not been met, or 2. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Slatements to be reached. Date: IC)I I li- P¥9e7of 10
Dalreoch Urtlt•d Fr90 Church of Scotland stst•m•nt of Balanc•8 and Mov•mont on Congr•gation Funds for Year ending 31 De¢•rnr 2024 N•thr• Balan R0c•lpts 2024 (Pymontsl 2024 Surply¥ ID•ffcltl Nei Fund N•t ¢iJ•iigg on Fund Balafico Mold as Balance Fund of FurKE 0110112024 Tranif•rn 3111212024 foll 3111112024 G•rtorl Ullr••trfctod £661.98 £54.888.61 £45.882.91 £9.005.70 -E5.OQO.00 £4.005.70 £4,667.68 .Illllli Bos Current E4.667.68 Pr•mhr É11.060.86 £165.96 £0.00 £165.96 £5,000.00 £5.165.96 £16.226.82 BOS (ADA £16,Z26.82 Bgn•volont £15.63 £o.o) £0.00 £0.00 Éo.00 £o.co £15.G3 BOS Current £15.63 Fl¢px•r R••trlc•d £3.56 £o.co £0.00 £0.00 £0.00 £0.00 E3.56 80S Current £3.56 DMlgTrat•d £89.52 £i.os £0.00 £1.06 £0.00 £1.06 £90.58 BOS IADA £gJ.58 F•brk l>••lgnat•d É10,551.83 £125.67 £0.00 £125.67 £0.00 £125.67 £10,677.50 BOS IADA £10,677.50 P•tty Cah Unr••tYlet•d £146.32 £16,907.60 £16,548.68 £358.92 £0.00 £358 92 £505.24 Cash In Mand £505.24 S•1• Inv••tsMrtt £32.300.43 £2,737.06 £0.00 £2.737.Q6 0.00 2,737.06 £35,037.49 Head ¢)ffice £35.037.49 Totsl Cgngrngatl¢)fi FundB £54,83Q.13 £74.82&96 £62h31.69 el1391.37 £12,394.37 £67,224.50 £fj7,2Z4.50 Not•8 to th• Financbal Statements for the Year ending 2024 Natsrn olCtsrtgr•gatlon Funds.. General Urwesmctod Not• I (dSnary roclyts and p•yThnts of Iho congregatry. oifKa Bea rnay 19n11t, imslricted fvjnds for 9en8ral rv¥r¥eJ or for #peofied purpo$}. Fabrfc R•s¢ricted Not• 2 To repalrs to external and Intern fabrk andlorfvmishs ol Church, Hal or Manse BtsnÉvant R8slcb Not• 3 To b)0sdent pUr[M) formamberj. 1herent5 and thLW in the loEal coMMY Man88 svJnated Not• 4 t ir¥e from let ol Manle. foi repgSrs. ¢lecoralcn an¢ refvJthhm8M of Man Not• 5 No g¢MmHnc¢ are IrKL¥rod during th• year. ralaling logowernm are pruvh4ed YnIri PMp•rty Churth Man8e ,Hall Nc4• 6 Cowreoation VCFerty Is hdd forlh8 Use of I1 Congrq9allon In fulnllng Ms alm5 and mi10 lo tt3 members. adherents and the Gommunrty ft $8rve8', notfor ¥•3110nt or rosa. No ma¢rtet W8kuè is on it pyopwtsès. NLth7 Inwesknonls hekl on behalf oftr Ccnyregauon hav8 a Yartab vai are inL4uded in the abo siatemeni ol BaiaDce5 at ts value st the yÈar ¢r¥J. Re¥abJatK>ns ¢Jurlr¥J the year ar8 rgFwed In the iat16 above as'Nel thaThJ8 In Fund, •ntbng•nt Llablllll•• Flnanoal Statemgnts present th8 re[p rer¥ved and paYThts made dumny the yBar. In the 1 Ihere arn any matertal ¢xstslaTrYlngs.conikng&)I Iiatyhii¢s and lor ¢wmlmen15 Ih05e are noted bèlow. ThEr8 arn M eontlrMJ8niilabllOB at Ihe dats of thls Rowi FThnd81 St&temenL Paym•nts to Truste0• Nol• • No payments have tthn tw) m•de to anyTnle6 forlhe performance of Ihelrdutks as Tru51ees of the Conwegat Approval of Congrogation Flnanclal Sl3t6rnonts for th• Yr•ndIng 31 Do¢•mb•r 2024 as outon Pag•s 8.9.10. by OffiG• Bearern authorlsed to ¥n. Da£& Page 8 of 10
D•lreo¢h Unltod Fro• Church ol $¢olland R•¢•lpts and Paymorts lorth• Yéar gndlng 31 D0Mr 2024 Icomparatfv8 artts 31 D•cemb•r20231 Fund Gonoral Unrestrktad F•brl¢ Re8lricied Premier Reskncted 8onevolgnt Re$lricted Total 2023 skJnaied 2024 D•thlL RKolpts oiteNngs Ow PW• Frevèil Frwil Igfft aid) Gfft T&Y Oth•T 942.QO 942.QO 304 SO 2740.00 2740.00 705 00 19528.30 19526.30 16318 SO 4478.24 4476 24 4134.66 0.00 0.00 000 Sub 276M$4 21412. DonalvJn5 or9thlabÈ Oiher 800.00 6142 DO eoo.oo 800.00 6142 00 Sub Tot41 6942.00 721.71 Interejt 1.08 125.67 185.96 292 69 262.35 Rènv 4142.00 4142 00 P4g•9.1 P4g• 9.2 Pw 1.4 2136.00 stedtast 76.00 7600 48.00 MiWangDU 11320.27 3547.ou Sub fotsi I3B.27 126.67 185.98 158Jii.18 Ev•nl• F¢Jndrdng 4171.81 4171AQ Pag•9.5 Extr&ordln LryxyGrfts le.g.I Mi&yon• OlherchArtbOA 552.¥Q P40•9.6 Total R•¢P1# 04888.81 12fj.67 10&98 6S111.30 32199.79 Poym•n18 Miriry stiFr$4ry& NIC Expenses Pulw Supp irt k4oder4tgr Foo. Exp Sub Totsi 197ZO.08 19720.06 18718.93 0.00 272.44 27244 360.00 0.00 36.06 1192.$2 19114.99 WDC Grouhd Ril 1250 ao t250 00 1250 00 1376 19 137e 19 1347.50 Gas 248 26 248.26 3064.95 dly Upurada l GrouThl• Equipmerf. FurnS¥hln9 Sub Total 1579.74 1291.CM) 1S79 74 1281 00 1787.37 7730.00 $89 39 569 39 6304.68 P•go 9..7 IK81.33 Othllr 72.00 7200 3426 ao 3600 OryaThal3lUelln C8 & 3426 00 3090.00 281.02 148.52 146 52 Equipmth l Rexvrceg i¥col•neous Orgariglt SuFWt Syb To1•1 1178.07 117607 1039.78 11728.e4 11728.84 4261.90 335 31 16649A3 1654•A3 r#)4&01 Fundrdth 27&17 276.7 Z27.00 ¢winbuUon• D•norrinthon P(bytsry Mlsslons 18D3 16 3058 345 80 345 80 138 00 sooo Totsl 2141.16 48.M P4•9'.9 3281.(tyJ ExtrHrdin4ty Ralurbthmenl MissLon herthlU•B 610.78 110.7$ P•ll••=10 16.3 Toi1 Paym•rts 46882.91 45B12.•1 2583A3 Surplub IDthfl¢ltl Recpt8 (Payments) Transfers bsiwoen Funds 9006.70 -sooo.00 400S.70 120.67 165.96 9298.39 -20384.04 P•g•9.3 N•t Mowm•rrt on Fund 12&67 6166.96 9290.39 -20384.04 Pa8e 9 of 10
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