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
TreaSu￿r
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 Pro￿dure 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

4. Activities and Achievements
Congregation continues lo provide Se￿ICe5 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.
5. 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 De￿mber 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
6. 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.
7. 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 ch￿ilY 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 cOngr￿allOn 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 C*m* Unlted Frw chU￿h of SGcthnd
P*gè 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
IP*yment•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
$68.72
588.72
GonTryJs1
2.rKIJ.(K)
2,iW.00
2.rKrfJ.
248 99
Cash
F•bdc
7.￿2.9)
-?￿ 38
6.999 12
6,999 12
7.228.21
514.Tr)
Youth Fund R￿1￿¢￿d
957.75
403 62
-375 C
2862
2862
9e6.37
Total
Congr•gatlon
Funds
4,931.71
4.931.71
11,70S.SO
11,705.50
60,234.28
-55,302.57
Not89 to Flnanclal Statem¢th for Yw endlTrg 2024
Gvwal
UnreslrLts
Noto 1 ord￿ary itteyts of I)ffit* B8WV5 deswjnale.
unre9lrrl￿ funds fow gwal reswbes OT S[ttrf￿ purF(8dsl.
(No go¥8marK• co8ts arp incurred durlng tha yo8r.
Dulb88 relatlng to govemancé are provldod voluntarily l.
Naturg ot Cong1•g•t￿n Fund5'.
Miss¥
De5ynat&J
tr&)t• 2 Fufmts to faciiitaie pw*nis to Partrws cl1￿[ Mis5th￿ prr4rclS
F¢J Des￿1
Nots3
Fund5 iodth¥cp th In Il*
Nots 4 L•Jxy 2014 and Iwm Tru5te•s ￿ the Unrt& fr99 Church
F*nc
Resi￿
Reslricl?)
Not• 5
Note 6
ftyairs lo èyjemal #r￿ In1Wn￿ fvrnL4hings cd Cknu￿. Pl
For b￿n￿ent pu¢pcEe$ 10 a55151 rn&nt¢rs. 4nd thcae in ihe Ir￿ Cfrnun
Y¢xrtTh
Othw Notes
p￿￿1$ lo Trusle8S
14ote 7 To the yrth d Iho t￿r￿Ja￿) lo DeTrJnin*wal c￿p5 ¢Aher thvls
No P8yTnWlS hx ￿ m*leto any Trustees
lry cl a Trust& of the
B eah ￿ Manse and ts church wt by Ihe
GeneW Truslee5 d the Free Chuich of sC￿land
ThweloTe no matket value ha5 b*n ¥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
c￿111￿11 Lthkl
yw In the thtril th￿t we any M*¢r￿ (Njtsl￿dry4.￿11ngenI I￿1￿*$ I
cryThmrtffwls these ncrt&Y bekm..
Oecwnbor 2023 Stipthj Gross É26S7.32 pakl 12 Janu•ry 2024
Approv*1 of Congrtyalon Flnan¢k91 St*knnents lor the Ywr 6ndIr￿ J1 t*c•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
Off￿n93
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
oroani￿￿1
1644 55
1,W.SS
S3￿
o.joo op
Sub To
Intwesl
UFC¥
Fundr•hlng E¥•nM
Sub ILx•I
Extra￿1￿￿ 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
Pul￿1 Suppty
Sub Totsi
Olhw SU1￿ 0ry4nisl
33.964.41
Cwncil T#
In¥urwc•
& iffjhl
Ryrs upkmp
EQu1pm￿l Fumi
Sut* Totsi
Offic6 & PUbl￿ty
rk Ses&
2,631 33
2.959 80
3.946 00
e13 04
$94 00
2.131 33
305787
2.71664
8.514 SO
24.912 88
396 24
P•9• 1.1
P49• 9.8
P49• •.8
P•9• •..1
•67.22
281 72
4500
287 40
839 37
362 BI
312.•4
•65.11
37$.
Oroanisatlc￿s 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 Rece*pls
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 IGerw*l
5,759.L
0 00 5,759.
Seal
Other
1249
3 Hall Let Incthme
G￿eral
Tc481
4517 (Kl
6 Extr*ydinary It￿5
Gr8nl fr￿ dwrffiinat
Genernl