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WILLIAMSON MEMORIAL UNITARIAN CHRISTIAN CHURCH BANK AND INVESTMENT BALANCES FOR THE YEAR ENDED 31 DECEMBER 2025

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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 the appropriate Regulations have not been met or, to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Examiner: Paes ImS Bade Date. 5 |u| 2o 2lo

' The value of the Church building is not included. Sheet 2 of 2

WILLIAMSON MEMORIAL UNITARIAN CHRISTIAN CHURCH

FINANCIAL STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER 2025

|oe
Funds
Funds
Total
[INCOME =— a
t—“‘LSOE ee
|DonationsandLegacies
== “sas|
Tt CTC“(i
|Collections/Donations =
| 4,364.10
-| 4,364.10] 4,929.00 |
|Membership Subscriptions
=ss—s—“§s«s| SS 315.00| =
ss-|~=—315.00]
280.00|
|BequestIncome
=i“assSt—“‘i|:SSSS
| (10,809.22 | 10,809.22 | 14,097.63 |
ns
nr
[CharitableActivities
=
|
|
|
|
|
|HaliRents
= “as
(‘dS
|
6151.44] 5,260.72 |
|HallElectric
== as
i‘té‘z;LSCi7BST]
C= | 2,778.51] 1,380.82|
es
[Investments
(“aa
Tt Cd
et—C“Cd
|CarParkingRents
(“sas
|
4,175.00
Ss-|S4,175.00] 4,515.00|
[Dividends
tC“(tsé“té‘“‘;isdrSCCiéS«S2BA|
- | 3,251.34] 4,433.32|
nn
QO
[GiftAid
=
ss
ti‘CéCrL:SO130029{
SC-| 1,309.29]
,886.79 || |---| |[Total
=i“assti“‘(‘cwWCCCt:C 22,344.68 | 10,809.22 | 33,153.90 | 37,783.28 |
nn
UG GO
eS
QO
[EXPENDITURE = “<asTt
|Remunerations
“
T
CC| ||MinistersPension = “as
i| 468168]
|
4,681.68| 4,530.24 || |nn
Ss| |[Utilities =
ss
—“‘“zrL CS,737.02|
~—ss'-|_:5,737.02| 2,769.08 || |[Insurance
s—“‘“CSéwrOC(+#é«N2ZO{
OC -| 2,191.29] 4,017.46 |
[Miscellaneous
TCC
|Donations/Subs
st
Citi‘zLCCCC. |
-|
8320.00]
465.00 || |eee
es
[Total
=
=—s—(asssst—“‘CSCCC*drt:CC#3
3,150.33| 6,648.36 | 39,798.69 | 38,847.38 |
PCO|

Sheet 2 of 2

Details of any deficit

The deficit is larger than hoped. Part of this is due to timing issues over the payment of utility bills and the Speed Trust. A reduction in dividends and giving with general increases in employment and other costs have not helped.

Donated facilities and services (if any)

Other optional information

The Church has been in contact with the General Assembly of Unitarian and Free Christian Churches concerning the Speed Fund. The General Assembly has widened the scope of the Fund to support of the Church.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

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Signature(s) $
Fullullname(s)name(s Tog MARY ELLwootd Mac; Vina Mla
Position (e.g. Chair) Se cre:ta ,) avsree.2
Date [2 hK~ AG 2% [rs
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APPENDIX 1

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_PefiodDay startdate = Periodenddate
From |1 |“JanMonth || Year2025 =| ‘To | 31Day |DecMonth =|= Year2025
OE
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Office of the Scottish Charity Regulator
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Reference and administration details

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—_—
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Charity name Williamson Memorial Unitarian Christian Church

Other names charity is known rr Registered charity number = $C0 09358 Charity’s principal address — 1 Dudhope Street ' Dundee

| Postcode DD1 1JT

Names of the charity trustees on date of approval of Trustees’ Annual Report

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LeGeenoBe nr ng a,aee PRee eee.
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Mrs | Ellwood | Secretary
2 MrROgg

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|
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3 = MrK McDonald

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)

Structure, governance and management

Type of governing document

Trustee recruitment and appointment

Constitution dated 1964 and 1982 (as amended) and further amended on 20% January 2008.

Trustees are Members of the Church appointed at the AGM.

Objectives and activities

Charitable purposes “4 To teach and to put into practice the principles of Unitarianism which traditionally include: a) The use of reason and experience in thinking about religion; b) The freedom of the individual to develop his/her own religious ideas and c) Recognition of the varieties of the views and beliefs of other people. 2 To study as a community the continuing evolution of religion, particularly as it applies to the everyday life of the individual. 3 To provide the opportunity for public worship. a Summary of the main activities The Church meets weekly at 11am on a Sunday morning for a service. A in relation to these objects Minister is currently employed part time and leads services on 2 Sundays per month. Other services are led by members of the congregation and visiting preachers. These services seek to explore and promote Unitarianism and the Minister is expected to do this in their wider work. The Minister and a Registered celebrant lead rites of passage (baby blessings, weddings and funerals) as required. Pastoral support is provided to the congregation by the Minister and other members of the congregation.

Achievements and performance Summary of the main achievements of | The congregation continued to meet in person and on Zoom. In this way a the charity during the financial period —_Unitarian presence and outreach in Dundee and the surrounding area was maintained throughout the year. The ongoing use of on-line services has allowed the congregation to reach out to a wider community with people from all over the UK and France joining our services. We are grateful to our Minister and other service leaders for leading worship. Our Minister also conducted 1 funeral. We had a church holiday in the summer and this has become an annual fixture that has helped to re-energise members in the autumn. The letting of the Church Hall has been enabled us to make fuller use of the building in 2025 and we hope to renew the lease in 2026. We have continued to let out the car park during the week although the number of spaces let has been depleted and we hope to increase that again in 2026. Thanks to another member's work we continued to claim Gift Aid in 2025. This has led to greater financial stability than recent years. We have had some issues with the plumbing towards the end of 2025 and hope that these will be resolved soon. We continue to take steps to ensure succession planning.

Brief statement of the charity’s policy The Church seeks to maintain sufficient reserves to continue its activity. on reserves These have been drawn on in recent years but through letting of the building and car park and improved access to Speed Trust funds we are moving closer to a balanced budget. The on-going Gift Aid claims should also help. These were first received in 2024 and thus the 2025 figure is lower as it is only for one year. — ae

OpenCharities

2025-12-31-accounts

WILLIAMSON MEMORIAL UNITARIAN CHRISTIAN CHURCH BANK AND INVESTMENT BALANCES FOR THE YEAR ENDED 31 DECEMBER 2025

Independent Examiners Statement:

WILLIAMSON MEMORIAL UNITARIAN CHRISTIAN CHURCH

FINANCIAL STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31 DECEMBER 2025

Donated facilities and services (if any)

Other optional information

APPENDIX 1

Reference and administration details

Charity name Williamson Memorial Unitarian Christian Church

| Postcode DD1 1JT

Reference and administration details

Structure, governance and management

Type of governing document

Objectives and activities