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 cOngr￿atIOn 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 prodU￿d 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 re￿iptS 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 re￿IVed
and cash paid (as Invol￿s/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 Balan￿S 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

9. 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
Pa￿60110

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¢•rn￿r 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•rtor*l
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 Ca*h
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 congregat￿ry. 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 andlorfvmish￿s ol Church, Hal or Manse
BtsnÉva￿nt R8slcb
Not• 3
To b*)0sdent pUr[M)￿ formamberj. ￿1herent5 and thLW in the loEal coMM￿￿Y
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 Y￿￿nI￿ri
PMp•rty
Churth
Man8e ,Hall
Nc4• 6
Cowreoation VCFerty Is hdd forlh8 Use of I1* Congrq9allon In fulnllng Ms alm5 and
mi￿10￿ lo tt3 members. adherents and the Gommunrty ft $8rve8', notfor ￿¥•311￿0nt
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 paYTh￿ts 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 eontlrMJ8niilabll￿OB at Ihe dats of thls Rowi FThnd81 St&temenL
Paym•nts to Truste0• Nol• •
No payments have tthn tw) m•de to anyTn￿le6 forlhe performance of Ihelrdutks
as Tru51ees of the Conwegat
Approval of Congrogation Flnanclal Sl3t6rnonts for th• Y￿r•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 $¢olland
R•¢•lpts and Paymorts lorth• Yéar gndlng 31 D0￿M￿r 2024 Icomparatfv8 ￿artts 31 D•cemb•r20231
Fund
Gonoral
Unrestrktad
F•brl¢
Re8lricied
Premier
Reskncted
8onevolgnt
Re$lricted
Total
2023
skJnaied
2024
D•thlL*
RKolpts
oiteNngs
Ow PW•
Frevèil
Frw*il 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$4
21412.
DonalvJn5
or9thlab￿È
Oiher
800.00
6142 DO
eoo.oo
800.00
6142 00
Sub Tot41
6942.00
721.71
Interejt
1.08
125.67
185.96
292 69
262.35
Rènv
4142.00
4142 00
P4g•9.1
P4g• 9.2
Pw 1.4
2136.00
stedtast
76.00
7600
48.00
MiWangDU
11320.27
3547.ou
Sub fotsi
I￿3B.27
126.67
185.98
158Jii.18
Ev•nl•
F¢Jndrd*ng
4171.81
4171AQ
Pag•9.5
Extr&ordln
LryxyGrfts le.g.I
Mi&yon•
OlherchArtbOA
552.¥Q
P40•9.6
Total R•¢￿P1#
04888.81
12fj.67
10&98
6S111.30
32199.79
Poym•n18
Miri*ry
stiF*r￿$￿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
119*2.$2
19114.99
WDC Grouhd R*il
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
$89 39
569 39
6304.68
P•go 9..7
IK81.33
Othllr
72.00
7200
3426 ao
3600
OryaThal3lUelln
C8 &
3426 00
3090.00
281.02
148.52
146 52
Equipmth l Rexvrceg
i¥col•neous
Orgariglt￿￿ SuFWt
Syb To1•1
1178.07
117607
1039.78
11728.e4
11728.84
4261.90
335 31
16649A3
1654•A3
r#)4&01
Fundrdth
27&17
276.7
Z27.00
¢winbuUon•
D•norrinthon
P(￿bytsry
Mlsslons
18D3 16
3058
345 80
345 80
138 00
sooo
Totsl
2141.16
48.M
P4•9'.9
3281.(tyJ
ExtrHrdin4ty
Ralurbthmenl
MissLon
herth*lU•B
610.78
110.7$
P•ll••=10
16￿.3
Toi*1 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

£J.551.
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oprHo
FI￿r￿￿￿j
É412
£75
£iss
È930.
Jbb
WiKRvTrl
EJ.2so(
£112
£45
£isll
E6100
Èyoo.
PhthEu*TLea
£L.
76.00
£199
£fi599
£7.50
£W434.111
£13
E4JtefE￿5
wtXGnhti&W•dw•>JbytsthsGpxy
B•Trkod.PqityC•Jh
£615
£35.
£J.
£1
WDCGrnrt
£615
D￿$t4P
SteiMapWn5&T*¢lth
É4Jt4¢PWI*s
£2Jll
DbhTtsw¢
£s
E5.fyXTr.
£75.85
£iopJ
£1
PhatoctspderUJ*A*
PhutOEoWPip•r
Fdder
nlrt
El,826
EI,fjVQOD
£417(
£135
£É9s
£41Q
Mwt
5V
£146
EL117
Ésisv
OrwFoDd
E71.7Q
E109
EtJhrd*Hos
17$.
E5D.75
E2W
£yiJ
E174th
E4.I76.24
£LVVJ.J6
£345EO
È19.72Ots
Pknlprt5upp
Inl Plpdrf4t¢rFM
l44
É5UI¢.$I
tyj