2025-12-31-accounts - Largs United Free Church

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LARGS UNITED FREE CHURCH OF SCOTLAND

Scottish Registered Charity No. SC006332

A Congregation of the United Free Church of Scotland,

(Charity No. SC008167)

Congregation Report and Financial Statements

Year ending 31 December 2025

Principal place of worship and of Congregation activities:

23 Brisbane Road, Largs, KA30 8LF

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Congregation Report and Financial Statements

Year ending 31 December 2025

	Page
Contents	1
Trustees, Office Bearers, members of Courts of the Congregation	2
Congregation Report	3 - 5
Report of the Independent Examiner	6
Statement and Movement of Balances on Congregational Funds	7
Notes to Financial Statements	7
Financial Statements: -
Receipts and Payments, all Funds	8
Supplement Sheet and notes	9

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Office Bearers, Trustees and Members of the Courts of the Congregation serving during the year ending 31[st ] December 2025

Interim Moderator: Rev. A. Ford Office Bearers: Session Clerk Clerk to the Board Mr J. McColl Treasurer Rev A Ford Property Trustees: Interim Moderator, Session Clerk ( ex officio ) Clerk to the Board, Treasurer Kirk Session: Rev. A. Ford Session Clerk Elders: Mrs W Boyd Mr A. Harley Mr J. McColl

Congregational Board:

Interim Moderator; Clerk to the Board, Treasurer Elders Elected Members: Mrs J. McColl, Mrs A. Melrose

Bankers : Bank of Scotland, Largs Branch. Independent examiner Ms A Bryce

Congregation Report year ending 31 December 2025

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 right 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 the Gospel throughout the world, and the renunciation of coercion, persecution, and intolerance in matters of religion.

Accordingly, this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at 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 Church in all matters pertaining to its spiritual and temporal (including 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. All 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 2 of this Report.

The Interim Moderator of this Congregation 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 specifically called for that purpose, form the Congregational Board . Office Bearers are appointed by the Courts which they 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 government of the Church by Elders.

4. Activities and Achievements

Membership at the end of 2025 stood at 18. Our attendance has 20 regular worshippers and peaked one Sunday at 31. We have had a number of new faces come into the church who comment on the warm, welcoming, and friendly atmosphere in the church. Pulpit supply has been transferred to Mrs Val Phillips who has maintained the core of preachers set up by Mr James Price. We have a core of guest preachers from the United Free Church and members of the Scottish Baptist Lay Preachers Association who have all become friends of the church. We have also had many visitors to the church who have been visiting Largs.

Fellowship among the congregation has continued with, on most Sundays, all retiring to the Hall after the service for tea and a time together. Our oldest member of the congregation celebrated his 103[rd] birthday at the beginning of the year. A Christmas afternoon tea (in the Hall) was well attended following the Christmas Service. Production of weekly CDs of the Sunday Service has continued for those unable to attend Church and electronic copies are sent to many people including overseas.

The hall has been used regularly during the year by four groups affiliated to the ‘Opportunities in Retirement’ organisation who have made regular donations to the church.

The ladies’ group, The Meeting Place” meet once a month. This has continued to be well attended by both church members and friends.

The monthly Prayer Meeting has continued.

A Bible Study meeting was commenced in the second half of 2025.

The church received a Quinquennial visit from Presbytery in November, and the report was both complimentary and encouraging.

5. Financial Statements and Funds

The ordinary Receipts and Payments of the General Funds for the year amounted to £25,591.20 and £20,101.82 respectively and showed a surplus of £5,489.38 Therefore, the balance in the General Funds at the end of the year is £16,905.70. The total of all congregation Funds at 31[st ] December 2025 is £44,087.26

Accounting Policies.

The main sources of income are the voluntary offerings, donations and other givings of members, adherents, 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 (as invoices/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 Fund(s) this will be reported in the accompanying notes to these Statements.
The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, 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 and Church Hall including fittings, furnishings communion and other ecclesiastical articles. The Congregation does not own a Manse.

These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment and/or resale. No market value is placed on these Assets.

8. Independent Examiner

In accordance with the terms of ‘the 2005 Act', Section 44 (1) (c), and as a Charity falling under regulation 9. of The Regulations', and not required to carry 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. The Independent Examiner's Report for the year to 31[st ] December 2025 is on page 6.

9. Approval of Congregation Report and Financial Statements

The Congregation Report and Financial Statements were approved by the Congregational Board at their meeting on 6[th] March 2026 and by the Congregation at the Annual General Meeting on . . . . . . . . . . . . . . . The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are :

Signed ........Rev. Archie Ford..... ..... Interim Moderator

Rev A. Ford

Signed ........John McColl................. Clerk to the Congregational Board

Mr J McColl

Signed ........Wilma Boyd ................. Elder

Mrs W. Boyd

Independent Examiner's Report to the Trustees and Office Bearers of Largs United Free Church of Scotland

I report on the Report and Financial Statements of the Congregation for the year ending 31 December 2025 which are set on pages 3 - 5 and 7 - 9.

Respective Responsibilities of Office Bearers and Trustees and Examiner

The Congregation's Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The Congregation's Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations.

It is my responsibility to examine the Report and Finance Statements as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination is carried out in accordance 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 bearers 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 express 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 my attention.

which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and

• to prepare report and accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements to be reached.

Signed: Anne Bryce

Name: Miss Ann Bryce Address: 349 Carmunnock Road, Glasgow, G44 5HH Date: 13[th] February 2026

Largs United Free Church of Scotland

Page 7

Statement	Largs United Free Church of Scotland Page 7 of Balances and Movement on Congregation Funds for Year ending 31 December 2025	Largs United Free Church of Scotland Page 7 of Balances and Movement on Congregation Funds for Year ending 31 December 2025	Largs United Free Church of Scotland Page 7 of Balances and Movement on Congregation Funds for Year ending 31 December 2025	Largs United Free Church of Scotland Page 7 of Balances and Movement on Congregation Funds for Year ending 31 December 2025
Fund		Statement of Balances and Movement on Congregation Funds for Year ending 31 December 2024 er 2025 Nature Balance Receipts (Payments) Surplus Net Fund Net change Balance			Held as
		Fund Nature Balance of Fund 1.~~1.25~~	Receipts ~~2025~~	(Payments) Surplus Net Fund Net change Balance Held as ~~2025~~ ~~(D~~e~~ficit)~~ ~~Transfers~~ ~~on F~~und ~~31.12.25~~	follows
		of Fund 1.1.25 £	2025 £	2025 (Deficit) Transfers on Fund 31.12.25 follows £ £ £ £ £			£
General	£ Unrestricted 11,416.32		£ 25,591.20	£ £ £ £ £ £ 20,101.82 5,489.38 0.00 5,489.38 16,905.70	BOS
	General Unrestricted 11,416.32 25,591.20 Note 1 Note 1			20,101.82 5,489.38 0.00 5,489.38 16,905.70 BOS Treasurers A 16,905.70	Treasurers A	16,905.70
Investment	Investment Restricted 24,534.61 2,754.19 Restricted 24,534.61 2,754.19			107.24 2,861.43 0.00 2,861.43 27,181.56 Investment A 27,181.56 107.24 2,861.43 0.00 2,861.43 27,181.56	Investment A	27,181.56
		Note 2
		Note 2
		Total Congregation Fund 35,950.93 28,345.39		20,209.06 8,350.81 0.00 8,350.81 44,087.26 44,087.26

Total Congregation Fund 35,950.93			28,345.39	20,209.06 8,350.81 0.00 8,350.81 44,087.26		44,087.26
		Notes to the Financial Statements for the Year ending 2024 2025
		General Unrestricted	Note 1	Ordinary receipts and payments of the congregation. Office Bearers may designate
unrestricted funds for general reserves or for specified purpose(s). Notes to the Financial Statements for the Year ending 2024 2025
General	Investment Restricted Unrestricted		Note 2 Note 1	Investment Fund held by the General Trustees of the United Free Church on behalf of the congregation. Investments held on behalf of the Congregation which have a variable Market Value are included Ordinary receipts and payments of the congregation. Office Bearers may designate
				in the above Statement of Balances at the value at the year end. unrestricted funds for general reserves or for specified purpose(s).
				revaluations during the year are reported in the table above as 'Net Change in Fund'
Investment		Governance Restricted	Note 3 Note 2	No governance costs are incurred during the year. Duties relating to governance are Investment Fund held by the General Trustees of the United Free Church on behalf of the congregation.
				provided voluntarily Investments held on behalf of the Congregation which have a variable Market Value are included
		Property Church,Hall	Note 4	Congregation property is held for the use of the Congregation in fulfilling its aims and mission to its members, adherents and the community it serves; not for investment in the above Statement of Balances at the value at the year end. revaluations during the year are reported in the table above as 'Net Change in Fund'
				or resale. No Market Value is placed on these properties.
Governance		Contingent Liabilities	Note 5 Note 3	Financial Statements present the receipts received and payments made during the year. No governance costs are incurred during the year. Duties relating to governance are
				There are no contingent liabilities at the date of this report and Financial Statement. provided voluntarily
Property	Payments to Trustees Church,Hall		Note 6 Note 4	No payments have been made to any Trustee in the performance of their duties as Trustee of the Congregation. Congregation property is held for the use of the Congregation in fulfilling its aims and
				mission to its members, adherents and the community it serves; not for investment
		Approval of the Congregation Financial Statements for the Year ending 31 December 2025 as set out in pages 7,8 and 9. by Office Bearers authorised to sign. or resale. No Market Value is placed on these properties.
Contingent Liabilities			Note 5	Financial Statements present the receipts received and payments made during the year.
		Interim Moderator		______ Archie Ford Rev A Ford There are no contingent liabilities at the date of this report and Financial Statement.
Clerk to Congregational Board Payments to Trustees			Note 6	______ John McColl Mr J. McColl No payments have been made to any Trustee in the performance of their duties as Trustee of
				the Congregation.
		Elder		______ Wilma Boyd Mrs W. Boyd
Approval of		the Congregation Financial Statements for the Year ending 31 December 2025 as set out in pages 7,8 and 9.
Date by Office Bearers authorised to sign.				19thj March 2026

Interim Moderator	______ Archie Ford	Rev A Ford
Clerk to Congregational Board	______ John McColl	Mr J. McColl
Elder	______ Wilma Boyd	Mrs W. Boyd
Date	19thj March 2026

Largs United Free Church of Scotland

Page 8

Receipts and Payments for the Year ending 31 December 2024 25 ccomparative to Year ending 2024)

General Unrestricted £ 5,779.34 8,757.90 8,034.96 0.00 *22,572.20* 2,730.00 60.00 *2,790.00* 0.00 0.00 *0.00* 0.00 *0.00* 229.00 *229.00* 0.00 *0.00* 25,591.20 3,368.00 300.00 *3,668.00* 1,320.00 1,020.00 *2,340.00* 0.00 1,930.03 2,952.81 5,276.53 14.78 *10,174.15* 48.00 532.13 61.46 315.00 *956.59* 108.08 1,959.00 56.00 *2,015.00* 0.00 0.00 0.00 *0.00* *840.00* 20,101.82 5,489.38 0.00 5,489.38	Investment Restricted £ 0.00 0.00 0.00 0.00 0.00 *0.00* 0.00 0.00 *0.00* 2,754.19 0.00 0.00 *2,754.19* 0.00 *0.00* 0.00 *0.00* 0.00 *0.00* 2,754.19 0.00 0.00 *0.00* 0.00 0.00 *0.00* 0.00 0.00 0.00 0.00 0.00 *0.00* 0.00 0.00 0.00 0.00 *0.00* *0.00* 0.00 0.00 *0.00* 107.24 0.00 0.00 *107.24* *0.00* 107.24 2,646.95 0.00 2,646.95	Total 2025 £ 5,779.34 8,757.90 0.00 8,034.96 0.00
	Restricted £ 0.00 0.00 0.00 0.00 0.00
	*0.00*	*22,572.20*
	0.00 0.00	2,730.00 60.00
	*0.00*	*2,790.00*
	2,754.19 0.00 0.00	2,754.19 0.00 0.00
	*2,754.19*	*2,754.19*
	0.00	0.00
	*0.00*	*0.00*
	0.00	229.00 0.00
	*0.00*	*229.00*
	0.00	0.00
	*0.00*	*0.00*

	2,754.19

	0.00 0.00
	*0.00*
	0.00 0.00
	*0.00*
	0.00 0.00 0.00 0.00 0.00
	*0.00*
	0.00 0.00 0.00 0.00
	*0.00*

	*0.00*

	0.00 0.00
	*0.00*

	107.24 0.00 0.00
	*107.24*

	*0.00*

	107.24

5,489.38 0.00	2,646.95 0.00	8,136.33 0.00
5,489.38	2,646.95	8,136.33

Page 9

Largs United Free Church of Scotland Supplementary Sheet and Notes - Year ending 31 December 2025

Note	Details of Income	£		Details of Payments	£
1	Offerings		3	Property
	Gift Aid 2021-23	5154.74		Wall, roof,gutters & ridge repairs	2700.00
	Gift Aid 2024	2880.22		Electrical repairs	112.00
	Total	8034.96		Floor coverings	1969.97
				Fire extinguisher	46.80
				Heating maintenance	447.76
				Total	5276.53
			4	Other
2	Extra-ordinary other			Miscellanous
				Mission Praise	100.00
	Refund of Target	229.00		Gift to former cleaner	100.00
				General Assembly Commisioner	65.00
				Independent Examiner	50.00
				Total	315.00
			4	New Bank Charges	61.46
			5	Mission
				Mrs J Moulds Mission Partner	840.00