DARNLEY UNITED FREE CHURCH OF SCOTLAND Scottish Charrty No. SC(M)573? A Congregation of the Unrted Free Church of Scotland, Chaflty No SC008167. Congregation Report and Financial Statements Year ending 31 December 2024 Principal place of worship and of Congregation activities: 97 Glen Morriston Road Glasgow
Congregation Report and Financial Statements Year ending 31 December 2024 Page Contents Trustees, Office Bearers, members of Courts of the Congregation Congregation Report 315 Report of the Independent Examiner ststement and Movement of Balances on Congregational Funds Notes to Financial Statements Financial Ststements".- Receipts and Payments, all Funds Supplement Sheet and notes 9110 Page 1
Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2023 Minister Office Bearers Session Clerk Clerk to the Congregational Board TreaSur Property Trustees (ex Officiol General Trustees of the United Frne Church of Scotland Kirk Session Moderator Session Clerk Elders:. Congregational Board Moderator Clerk Treasurer Assistant Treasurer Eldors Board Members Banlters The Royal Bank of Scotland PIC Independent Examiner Page 2
Congregation Report year ending 31 December 2023 1. Constitution and Principal Activities of the United Free Church of Scotland The United Free Church of Scotland. with all the Churches of the Reformtion. acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testamenls. The Church holds as its Subordinate Standard the Westminster Confession of Faith',1 by its Declaratory Acts it recognises liberty of judgment on points of dodrine which do not enter into the substance of the faith," and it claims the right as duly may require, to inlerprd, add lo, modify, or change her subordinale standards, under the promised guidance of th¢ 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. Ihe free offer of salvation lo all, the obligation of the Universal Church lo rnake known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion. Accordingly this Church accepts the obligation lo wilness to the trulh of the Gospel •nd to serve men in the name of Christ with regard alike lo their spiritual and material w¢lfare, both at home and overseas. 2. Responsibilities of the Congregation As a Congregation of the Unrted Free Church of Scotland this Congregation is undor the jurisdiction and oversight of the superior courts of the Denomination i.e the Presbytery of the West lin which this Congregation resides) and the General Assembly of the Unted Free Church in all matters pertaining to its spiritual and temporal (including financiall affairs. It seeks to exercise these obligations within its fellowship and lo the people In the communrty 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 consisls of its Minister and ruling elders All temporal affairs {including financiall of the Congregation are administered by the Committee of Management of this Congregation. The Property Trustees of Ihe Congregation are Ihe Ex Officio Office Bearers named on page 2 01 this report The Minister of this Congregation is appointed by the Presbytery of the West Eldws, elected in accordan with the Pradice and Produre of the United Free Church of Scotland. All temporal affairs {including financial) of the Congregation are administpred by the Congregational Board of this Congregation. Office Bearers are appointed by the Courts vthich Ihey serve. All offices of the 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 govemment of the Church by elders. Page 3
- Activities and Achievements Congregation continues lo provide SeICe5 of worship on a weekly basis.. With Ihe ministry of in it's first full year Ihis has resulted In a renewing of m8ny aspects ol the cJiigregaLian s life and witness not least amongst the young people where the midweek club attracts circa 20 members on a weekly basis. Also there has been participation in the wider youth scene through Scripture Union.
- Financial Statements and Funds In accordance with the Charities and Trustee inveslmenl {Scotlandl Act 20051'the 2005 Act'l and the Charities Accounts {Scotlandl Regulations 2006 ('the Regulations'l and being a charity with an annual gross income less than £100,000. the Financial Statements of this Congregation set out on pa9es 7 to 9 consist of a Slalement of Congregation Funds and movement5 thereon during the Year ending 31 Dember 2016 and details of the Receipis and Payment, Surplus (Deficrtl, and Net Movement on Funds during the year with supplementary notes thereon where appropriate. The ordinary li.e.non designaled and restricted) Receipts and Payments for the regular Congregation activities are shown in the General Fund and in the year amounted to £50826 15 .(including a grant of£5000 from the Uniled Free Church of Scotlandl and £52719 43 respectively
- Accounting Policies The main sources of income are the voluntary offerings, donations and other giving of members. adherenls, and related organisations. 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 the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund{sl this will be reported in the accompanying Notes to these Statements. The Balances of Congregation Funds represents sums available for the ongoin9 work and aclivilies of the Congregalion, slating whether each Fund is Unreslrictrd, Designated. Restricted or Endowment and. where appropriate, for what purpose and how these Funds are held or invested.
- Land and Property Land and Property consist of Church. Church Hall together with frttings and fumishings {including communion, other ecGlesiaslical articles and a Manse These properties are owned by the General Trustees of the United Free Church of Scotland are held as functional propety for Ihe use ol the Congregation in fulfilling its aims and mission and in which rts activities are carried out and not for investment andlor resale. No markel value is placed on these Assets within the Congregation's Accounts Pagè 4 8 Independent Examiner In accordance with the terns of 'the 2005 Act,. Section 44 {1) (c), and as a Charity lalling
under regulation 9. of'The Regulations,, and nol required lo cary out an audit unde paragraph 9{41, an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations. to carry out a competent examination of the Rep(t and Financial Statements of the Congregation. The Independenl Examiner's Report for the year to 31, December 2021 is on page 6.
8 Independent Examiner In accordance with the tems of 'the 2005 Act,. Section 4411 } {c), and as a chilY falling under regulation 9. of 'The Regulations,, and not required to carry out an audit under paragraph 9141, an Independent Examiner has been appointed in accordance with regulation 11 of 'The Regulations. to carry oul a competent examination of the Report and Financial Statements of the Congregation. The Independent Examin*s Report for the year lo 3151 December 2021 is on page 6. Approval of Congregation Report and Financial Statements The Congregation Report and Financial Statemerrts were approved by the Congregational Board at their meeting on 22 February 2025 and by the cOngrallOn at the Annual General Meeting held on 22 February 2025. The Office Bearers authorised lo sign the Report and Finan Statements on tehalf of the Congregation are.'- Minister/ Interlm Moderator Session Clerk Clerk to the Congregationgl Board Treasurer Date Z,<
Independent Examiner's Report to the Trustees and Office Bearers, of Darnley United Free Church of Scotland I report on the Report and Financial Statemenls of the Congregation for the year ending 31 0¢cember 2024which are sel on pages 3 10 5 and 7 to 10 Respective Responsibilities of Office Bearers and Trustses and Examiner The Congregation's Office Bearers and Twslees are responsible for the preparation of Ihe Report and Accounts In accordance with the terms of the Charities and Trustee Investment Iscollandl Acl 2005 1.the 2005 Act'land the Charities Accounts (Scotlandl Regulations 2006 {as amended I'the 2008 regulations I The Congregation's Office Bearers and Trustees consider that the requirements of Regulativn 9 apply but not those of paragraph gi4) of the Accounls Regulations. It is my responsibility to examine the Report and Finance Stalernents as required under sectbn 44{1 } Icl of the 2005 Act and lo slate whether particular rnatlers have come to my attention. Basis of independent examiner's statement My examination is carried out In accordance with Regulation 11 of the 20C6 Regulations An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with Ihose records. It also includes con51deralion of any unusual items Of disclosures in the report and accounts, and seeks explanations from the office bearers and Iruslees c(Tcernin9 such matters The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do nol express an audit opinion on the view given by the report and accounts Independent Examiners Statement In Ihe course of my examination, no matter has come to my attention which gives me reasonable cause lo believe that in any material respect the requiremenl$'. to keep accounting records in accordance wilh Section 44(1) lal of the 2005 Act and kegulation 4 of the 2006 Regulations and lo prepare report and accounts which accord with the accounting records 8nd comply With Regulation 9 of the 2006 Regulations have not been mel. or 2. to which. In my opinion, attention should be drawn in order to enable a proper understanding ofthe Report and Financial Statements to te reached. Signed.. Date: 23 May 2025 Pago 6
o Cm Unlted Frw chUh of SGcthnd Pgè 7 Stateme 018• and Mov•mDnt on Congr•gakn Funds f¢x Yo•r endlw 31 Docembw 2024 Balance 31.12.2024 Fund NattJr of Fund 8aLIrt• 01.01.24 R•1P1S 2024 IPyment•l 2024 Surplu• Not Fund Translers P4•t ch•n on Fund 101104 Genlrnl Unrg¥tslctsd Nott 1 2.122.81 9),826 15 -52,719.43 -1.893 28 -1.893 28 R.8S 8.935.05 381.42 1.644 55 -1,854 76 -210.21 -21021 171.21 52146 Nots2 Horne ¥10n F Deslgn•d Note 3 De8ignated Note489 Deslqnatsd Noto 5 $68.72 588.72 GonTryJs1 2.rKIJ.(K) 2,iW.00 2.rKrfJ. 248 99 Cash F•bdc 7.2.9) -? 38 6.999 12 6,999 12 7.228.21 514.Tr) Youth Fund R1¢d 957.75 403 62 -375 C 2862 2862 9e6.37 Total Congr•gatlon Funds 4,931.71 4.931.71 11,70S.SO 11,705.50 60,234.28 -55,302.57 Not89 to Flnanclal Statem¢th for Yw endlTrg 2024 Gvwal UnreslrLts Noto 1 ordary itteyts of I)ffit B8WV5 deswjnale. unre9lrrl funds fow gwal reswbes OT S[ttrf purF(8dsl. (No go¥8marK• co8ts arp incurred durlng tha yo8r. Dulb88 relatlng to govemancé are provldod voluntarily l. Naturg ot Cong1•g•tn Fund5'. Miss¥ De5ynat&J tr&)t• 2 Fufmts to faciiitaie pwnis to Partrws cl1[ Mis5th prr4rclS F¢J Des1 Nots3 Fund5 iodth¥cp th In Il Nots 4 L•Jxy 2014 and Iwm Tru5te•s the Unrt& fr99 Church Fnc Resi Reslricl?) Not• 5 Note 6 ftyairs lo èyjemal #r In1Wn fvrnL4hings cd Cknu. Pl For bnent pu¢pcEe$ 10 a55151 rn&nt¢rs. 4nd thcae in ihe Ir Cfrnun Y¢xrtTh Othw Notes p1$ lo Trusle8S 14ote 7 To the yrth d Iho trJa) lo DeTrJninwal cp5 ¢Aher thvls No P8yTnWlS hx mleto any Trustees lry cl a Trust& of the B eah Manse and ts church wt by Ihe GeneW Truslee5 d the Free Chuich of sCland ThweloTe no matket value ha5 bn ¥lc£ai&Y lo Ihan In the x¢¢wnts Vjluatly a5 ai 31 2023 B £2 55¥ gfj Picwty InYaslrn•its FuThJs In1gJ• have ¥anab UeS c11111 Lthkl yw In the thtril tht we any M¢r (Njtsldry4.11ngenI I1$ I cryThmrtffwls these ncrt&Y bekm.. Oecwnbor 2023 Stipthj Gross É26S7.32 pakl 12 Janu•ry 2024 Approv1 of Congrtyalon Flnan¢k91 Stknnents lor the Ywr 6ndIr J1 tc•mbor 2023 as spt out oil Pages 7.8.9.10 by Office Bearer5 3lltliorised to sign
Darnley United Free Chwch of scotland Aoc8lpts •TrJ Paymenls for YMr 31 Dg¢•mb8r 2024 Fund Gon8ral UnwMctgJ corn rative ear to 31 Doc•mber 2023 Legacy De5xJn Fabrlc Yo DesvJnat•J Tctsl 2024 Totsl 2023 at&J Desunabj Rest D•tsl R•c•lpts Offn93 7.751 45 7380 80 17.408 53 7YO 75 40.011.$3 9525 751 ( 141.2fj 173 33 4.517 50 127 50 4,818.JJ 7,7S1.45 7.310.80 3.489.11 7.027.16 Ffewill19ift dl Grft Aid Tax 2 025 Crf) 2.02S.00 •,J66.75 42.1)M.lJ gS.2$ 7,1•6. 7.79D.•O 17J.3J 4.617.10 127.50 4,811.33 4J1.12 4J1.12 0.000.04 P4• 9..1 7,229.73 38.830.IB 16.1)00.00 6,J11.97 21.J11.97 .06 4,911.70 42.20 6.064.•6 atKn8 oroani1 1644 55 1,W.SS S3 o.joo op Sub To Intwesl UFC¥ Fundr•hlng E¥•nM Sub ILx•I Extra1 Gwi Sl&Jfb81 403 62 40).12 P•g• 1.4 3.107.1)D 7.083 37 7.OlJ.J7 1,000.04 6,OW.04 50.721.1S S,QQQ.04 10.126.12 •9• 10. Toial R•c•t• Piym•nts niiiry i.W.SJ 7.362.10 403.12 76,J•2.47 24 Sbwd 33.4cé 81 107 80 440 00 JJ,•64.41 000 JJ.401.11 107 80 21,2JO.62 1,011.68 300.NJ 30.191.20 000 Pul1 Suppty Sub Totsi Olhw SU1 0ry4nisl 33.964.41 Cwncil T# In¥urwc• & iffjhl Ryrs upkmp EQu1pml Fumi Sut* Totsi Offic6 & PUblty rk Ses& 2,631 33 2.959 80 3.946 00 e13 04 $94 00 2.131 33 305787 2.71664 8.514 SO 24.912 88 396 24 P•9• 1.1 P49• 9.8 P49• •.8 P•9• •..1 •67.22 281 72 4500 287 40 839 37 362 BI 312.•4 •65.11 37$. Oroanisatlcs Su Sl•Jknl 500 00 1,46J.0$ J76. 1.128.0S 1.483.49 Fundw$lry Fund R•wno C8t8 lrflyjl TW 2023 4.567 00 4.667.00 4221 00 Su• To EAtrwdinwy Oth •9• 8..1 Pty•10.7 Mis 1,704 76 1.704.76 1,704.76 1.704 71 1,704.76 56.1S2.$7 2.752 (M) 2.7$2. 76.62$.62 Tthil Ptym•trt• ¥ufpIu¥ ID•fk N81 p1S Tr8n8fws btheen Funds N•t Pkn•rn•rt M Fund• 52,719.4J JsJ.J8 J7$.QO 40.21 1,919.12 21.82 4.974.2S -1.233.18
Darnley United Freo Church ol Scotland Note Details ol Recepls P•y9 Note Details of Paymen15 Property Ggnerdl Fund F•brt Youth Grft AKI 7565 00 Church Manse Total GASDS 2W).Tr) Cwncil Tax (Gwall Do) 2.628 2,626.00 Tclal 9565.00 Gonoral Fabdc Home W•¥lon Youth Heat and Lyttl IGerwl 5,759.L 0 00 5,759. Seal Other 1249 3 Hall Let Incthme Geral Tc481 4517 (Kl 6 Extr*ydinary It5 Gr8nl fr dwrffiinat Genernl