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Enter charity name below Enter SC No. below
Carluke United Reformed Church SC008370
Receipts and payments accounts
Period start date Period end date
For the period Day Month Year to Day Month Year
from
01 January 2025 31 December 2025
Section A Statement of receipts and payments
Expendable Permanent
Unrestricted Restricted Total funds Total funds last
endowment endowment
funds funds current period period
funds funds
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
A1 Receipts
Donations 6,533 - - - 6,533 7,243
Legacies - - - - - 250
Grants - - - - - -
Receipts from fundraising activities - - - - - -
Gross trading receipts - - - - - -
Income from investments other than
land and buildings 53 - - - 53 63
Rents from land & buildings - 5,065 - - 5,065 11,197
Gross receipts from other charitable
activities - - - - - -
-
A1 Sub total 6,586 5,065 - - 11,651 18,753
A2 Receipts from asset &
investment sales
Proceeds from sale of fixed assets - - - - - 209,047
Proceeds from sale of investments - - - - - -
A2 Sub total - - - - - 209,047
Total receipts 6,586 5,065 - - 11,651 227,800
A3 Payments
Expenses for fundraising activities - - - - - -
Gross trading payments - - - - - -
Investment management costs - - - - - -
Payments relating directly to charitable
activities 33,387 87 - - 33,473 26,106
Grants and donations
- - - - - -
Governance costs:
- - - - - -
Audit / independent examination - - - - - -
Preparation of annual accounts - - - - - -
Legal costs - - - - - -
Other
- - - - - -
-
A3 Sub total 33,387 87 - - 33,473 26,106
A4 Payments relating to asset and
investment movements
Purchases of fixed assets
-
Purchase of investments -
A4 Sub total - - - - - -
Total payments 33,387 87 - - 33,473 26,106
Net receipts / (payments) ( 26,801) 4,978 - - ( 21,823) 201,695
A5 Transfers to / (from) funds -
Surplus / (deficit) for year
( 26,801) 4,978 - - ( 21,823) 201,695
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**Carluke United Reformed Church** **SC008370** **----- Start of picture text -----**
Section B Statement of balances
Unrestricted Expendable Permanent Total current
Categories Details funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
B1 Cash funds Cash and bank balances at start of year 216,538 - 216,538 14,843
Surplus / (deficit) shown on receipts and
payments account ( 26,801) 4,978 ( 21,823) 201,695
-
-
Cash and bank balances at end of year 189,737 4,978 - - 194,715 216,538
(Agree balances with receipts and payments
account(s)) - - - - - -
Fund to which asset belongs Market valuation Last year
Details
to nearest £ to nearest £
B2 Investments
Total - -
Details Fund to which asset belongs Cost (if available) Current value (if available) Last year
to nearest £ to nearest £ to nearest £
B3 Other assets
Total - - -
Details Fund to which liability relates Amount due Last year
to nearest £ to nearest £
B4 Liabilities
Total - -
Details Fund to which liability relates Amount due (estimate) Last year
to nearest £ to nearest £
B5 Contingent liabilities
Total - -
Signed by one or two trustees on behalf of all the trustees Signature Print Name Date of
approval
Iain S Pollock Iain S Pollock 26 May 2026
Elizabeth Brown Elizabeth Brown 26 May 2026
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**Carluke United Reformed Church** **SC008370** ## **Section C Notes to the Accounts** |**C3a Trustee remuneration**
**C4a Trustee expenses**
**C6 Other information**
**C5 Transactions with trustees**
**and connected persons**
**C4b Trustee expenses -**
**details**
**C3b Trustee remuneration -**
**details**
**C2 Grants**
**C1 Nature and purpose of**
**funds**_(may be stated on_
_analysis of funds worksheets)_|**Individual /**
**institution**
**Number of grants**
**made**
**£**
**-**
**£**
**Number of**
**trustees**
**£**
**Transaction**
**amount (£)**
**Balance**
**outstanding at**
**period end (£)**
**Nature of relationship**
**Nature of transaction**
**Total**
If no remuneration was paid during the period to any charity trustee or person connected to a
trustee cross this box (otherwise complete section 3b)
**X**
**Authority under which paid**
If no expenses were paid to any charity trustee during the period then cross this box (otherwise
complete section 4b)
**X**
**Type of activity or project supported**| |---|---| **Carluke United Reformed Church** **SC008370** ## **Additional analysis (1)** ## **Analysis of receipts and payments** ## **1 Donations** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
Total - - - - - -
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## **2 Grants** **----- Start of picture text -----**
Unrestricted Total current
funds Restricted funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
Total - - - -
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## **3 Gross receipts from other charitable activities** **----- Start of picture text -----**
Unrestricted Expendable Permanent Total current
funds Restricted funds endowment funds endowment funds period Total last period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
-
-
-
-
-
-
-
-
Total - - - - - -
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## **4 Payments relating directly to charitable activities** ||**Unrestricted**
**funds**
**to nearest £**|**Restricted funds**
**to nearest £**|**Expendable**
**endowment**
**funds**
**to nearest £**|**Permanent**
**endowment**
**funds**
**to nearest £**|**Total current**
**period**
**to nearest £**|**Total last period**
**to nearest £**| |---|---|---|---|---|---|---| ||||||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|| |**Total**|**-**|**-**|**-**|**-**|**-**|**-**| **Carluke United Reformed Church** **SC008370** ## **Additional analysis (2)** ## **5 Breakdown of unrestricted funds** **----- Start of picture text -----**
Unrestricted Unrestricted Unrestricted Unrestricted
fund 1 - enter fund 2 - enter fund 3 - enter fund 4 - enter
name of fund name of fund name of fund name of fund
below below below below
Total Total
unrestricted unrestricted
funds funds last period
Receipts
Donations -
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total - - - - - -
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts - - - - - -
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total - - - - - -
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments - - - - - -
Net receipts / (payments) - - - - - -
Transfers to / (from) funds -
Surplus / (deficit) for year - - - - - -
Nature and purpose of funds
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**Carluke United Reformed Church** **SC008370** ## **Additional analysis (3)** **----- Start of picture text -----**
6 Breakdown of restricted funds
Restricted fund Restricted fund Restricted fund Restricted fund
1 - enter name of 2 - enter name of 3 - enter name of 4 - enter name of
fund below fund below fund below fund below
Total restricted Total restricted
funds funds last
period
Receipts
Donations -
Legacies -
Grants -
Receipts from fundraising activities -
Gross trading receipts -
Income from investments other than land and buildings -
Rents from land & buildings -
Gross receipts from other charitable activities -
Sub total - - - - - -
Receipts from asset & investment sales
Proceeds from sale of fixed assets -
Proceeds from sale of investments -
Sub total - - - - - -
Total receipts - - - - - -
Payments
Expenses for fundraising activities -
Gross trading payments -
Investment management costs -
Payments relating directly to charitable activities -
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
-
-
Sub total - - - - - -
Payments relating to asset and investment
movements
Purchases of fixed assets -
Purchase of investments -
Sub total - - - - - -
-
Total payments - - - - - -
cross ref error
Net receipts / (payments) - - - - - -
Transfers to / (from) funds -
Surplus / (deficit) for year - - - - - -
Nature and purpose of funds
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## **APPENDIX 1** |OSC**r**|**Trustees’ Annual Report for the period**| |---|---| ||Period start date
Period end date| ||Day
Month
Year
Day
Month
Year| ||From
01
January
2025
To
31
December
2025| Office of the Scottish **Charity Regulator** ## **Reference and administration details** **Charity name** United Reformed Church, Carluke **Other names charity is known by Registered charity number SC008370 Charity’s principal address** Carnwath Road Carluke Lanarkshire **Postcode ML8 4DF** ## **Names of the charity trustees on date of approval of Trustees’ Annual Report** **----- Start of picture text -----**
Name of person
Dates acted if
Trustee name Office (if any) (or body) entitled to
not for whole year
appoint trustee (if any)
1 Mr I Pollock Church Secretary
2 Mrs A Brown
3 Mrs E Brown Church Treasurer
4 Mrs M Hamilton
5 Mrs E Macleod Youth Leader
6 Mrs L Murdoch Gift Aid Secretary
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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**1** **APPENDIX 1** ## **Reference and administration details** **Names of all other charity trustees during the period, if any, (for example, those who resigned part way through the financial period)** |**Name**|**Name**|**Dates acted if not for whole year**| |---|---|---| |||| |||| |||| |||| |**Structure, governance and management**||| |||| |**Type of governing document**
**Trustee recruitment and appointment**||| ||During any ministerial vacancy a committee is appointed by the church
members to identify a possible minister to fill the vacancy. Following
prayerful consideration the person is invited to preach to the members of
the church who then vote to ratify the appointment by majority vote if they
so desire. Following ratification an Induction Service is arranged.|| ||All trustees are Members of Session. All church members are eligible at a
Church Meeting for nomination to the Session. Members may be
nominated in their absence but must intimate acceptance of nomination to
the Church Meeting in writing. Members nominated for eldership must
have been seen by the Minister and their names submitted to the Session
as suitable for eldership before election to this office. Should the members
proposed and seconded at a Church Meeting not exceed the number
required as determined by the Session, the Chairman shall declare them
duly elected, but, should there be a greater number proposed than the
number of vacancies, a ballot will be taken to determine who have the
majority of votes. The Session may co-opt a member who will serve until
the next Church Meeting when his/her nomination shall be ratified if the
members so desire. Following ratification each person accepted is
formally ordained as an Elder and Member of Session by the Minister at a
Morning Service.|| ## **Objectives and activities** |**Objectives and activities**|| |---|---| |**Charitable purposes**
**Summary of the main activities**
**in relation to these objects**|The hope and aspiration of the United Reformed Church Carluke is that
through it’s minister and members it is a church with imagination, drive
and enthusiasm to provide pastoral support to all members and adherents,
a church which will reach out to others in the community, both young and
old, that they may hear the gospel and join in worship and in celebrating
the Christian faith, and which will continue the ecumenical work of the
churches in the town.| ||The church supports it’s members, it’s Youth Church, the wider church,
and the community.| **2** ## **APPENDIX 1** ## **Achievements and performance** |**Summary of the main achievements of**
**the charity during the financial period**|During the year the church reached out to the community with ongoing
participation and support to the town’s Street Level Project.| |---|---| ## **Financial review** |**Brief statement of the charity’s policy**
**on reserves**
**Details of any deficit**
**Donated facilities and services (if any)**|The Trustees have implemented a policy in relation to the level of reserves
held that year on year income should at least equal expenditure and
therefore the reserves held should not diminish. In the event of reserves
diminishing during one year it is the Trustees’ policy whenever possible to
replenish the reserves or to at least mitigate the shortfall.| |---|---| ||The Financial Statement for the period shows a net Deficit of £21822.68| ||| **3** ## **APPENDIX 1** ## **Other optional information** **Declaration The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s)** _**Iain Pollock Elizabeth Brown**_ **Full name(s) Iain Pollock Elizabeth Brown Position (e.g. Chair) Church Secretary Church Treasurer Date 26/5/26 26/5/26** **4** ## **APPENDIX 3** ## OSC **r** Office of the Scottish **Charity Regulator** |**Report to the**
**trustees/members of**
**Registered charity**
**number**
**On the accounts of the**
**charity for the period**
**Set out on pages**
**Respective**
**responsibilities of**
**trustees and examiner**
**Basis of independent**
**examiner’s statement**
**Independent examiner’s**
**statement**
**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Independent examiner’s report on the accounts V2**|**Independent examiner’s report on the accounts V2**| |---|---|---| ||Charity name
**United Reformed Church, Carluke**|| ||**SC008370**|| ||Period start date
Period end date|| ||Day
Month
Year
Day|Month
Year| ||**01**
**January**
**2025**
**to**
**31**|**December**
**2025**| |||(remember to include the page
numbers of additional sheets)| |||| ||The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the
audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It
is my responsibility to examine the accounts as required under section 44(1) (c) of the
Act and to state whether particular matters have come to my attention.|| ||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 charity and a comparison of the accounts presented with
those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeks explanations from the trustees concerning any 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 accounts.|| ||In the course of my examination, no matter has come to my attention
1.
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 accounts which accord 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 accounts to be reached.|| ||**_`Amelia Angus`_**
**Date:**
**`24/5/26`**|| ||**`Amelia Angus`**|| |||| ||**`110A Clyde Street`**|| ||**`Carluke`**|| |||| |||| *Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page. ## **APPENDIX 3** ## **Disclosure section** Only complete if the examiner needs to highlight material problems. **Give here brief details of any items that the examiner wishes to disclose**