PORTOBELLO UNITED FREE CHURCH OF SCOTLAND Scottish Charity No. SCOO9837 A Congregation of the United Free Church of S¢otland Congregational Report and Financial Statements Year ending 31 December 2024 Prfncipal Place of Worship and of Congregational a¢tivities: Portobello Wllson Memorial UF Church 127 Moira Terrace Edinburgh EH7 6VB
PORTOBELLO UNITED FREE CHURCH OF SCOTLAND Congregational Report and Financial Statements Year ending 31 December 2024 Pago Contents Trustees, Office Bearers, and members of the Courts of the Congregallon 2 Congregatlonal Report Report of the Independent Examiner Statement and Movement of Balan¢es on Congregational Funds Notss to Financial Stat8m&nts Financial Statements:_ Recelpts and Payments. all Funds Supplemént Sheet and notes
PORTOBELLO UNITED FREE CHURCH OF SCOTLAND Office Bearers, Trustees, and members of the Courts of the Congregation Servlng during the year ending 31st December 2024 Ministsr Positicm vacant Intsrim Moderator Offic• Bearers Session Clgrk Clerk to Board Treasurer Property Trustees (ox Officio) Mini8t•r, Su•ion Cl•rk. Cl•rk to Board. Trna•urer Klrk Sesslon Minister Session Clerk Treasurer Elders:. Congregatlonal Board Mir#ster Session Clerk Treasurer Elders Clerk to Board Members'.- Bankers Royal Bank of Scouand Indendant Examin•r
PORTOBELLO UNITED FREE CHURCH OF SCOTLAND Congregational Report Year to 31 December 2024 1. Constltullon and Prlnclpal Actlvltles The United Free Church of Scotland, IMth all the Churches of the Refomiation. acknovledges as its suprne 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 Faiih.. by its Declaratory Acts it recognises liberty of judgment on poirrts of doctri which do not enter into the substance of the faith., and il daiTTrS the right as duty may require, to interpret, add to, modify, or ¢hange her subordinate standards, under the promised guidan of the Holy Spirit, and with a direct responsibilty to our Lord. The Church approves the emphasis of the Dedaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Churth to make known the Gospel throughout the worfd. and the nunciation of coeraon, persecution and intolerance in matters of religion. Accordingly, this Church accepts the obligation to witne5S to the tTUth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual arKI material welfare. both at home and overseas. 2. Responslbilities of the Congregation As a Congregation of the Untted Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. Presbytery of the East lin which this Congregation operates) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (induding financial) affairs. It seeks to exercise these obligations within its fellowship arKI to the people in the communty of which it is part. 3. Rosponsibilities and Appolntment of Office Boarors All matters affectirvJ the SFM'ritual well being arKI order of the CoNJregation are exercised by the Kirk Session of this Congregation. The Kirk Session consists of the Minister and ruling elders. All temporal affairs (including financial) of the Congregalion are adniinistered by the Congregational Board. The Property Trustees of the Congregation are the Ex Offi0 Office Bearers narned on page 2 of this Report. Al property owned by the congregation is held in the name of the ex officio office bearers named on page 2 and appointed in tems of the Trust deed of the congregation. The Minister of this Congregation is inducted by the Presbery of the East. Elders, elecled in accordan 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 m8eting of the Congregation specrfically called for that purpose, fonn 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 lh8 govemment of the Churth by elders.
PORTOBELLO UNITED FREE CHURCH OF SCOTLAND 4. Actlvlti•8 and Achievements The Interim Moderator, with the inwt of visiting Preachers and Elders maintained the conduct of weekly worship, and with the faithful care of the Kirk Session, wovided pastoral Ca to members and families, to adherants, and to others in the community through home and hospital visits, practical assistance. telephone Galls, Holy Communion. email, postal letters, Bibk study, social events and birthday cards. Church ran a food bank in association wrth Edinburgh Cty Mission and has remained in strong demand from families aThJ individuals who are suffering hardship. and has received much support from the local Communty. Congregation also held a monthly film society showing blockbuster films to the l¢)cal Gommunty without the expense or accessibility prolJems of going to the cinema. In addition Ihe Church ran a monthly frièndship group attended by a nUMr of pensioners. The ChurGh building hosted local communty groups, activities on both a regular and one-off basis. These included a lin&dancing group, Baby Sensory dass, brownie troop. Music Therapy group from the Redwo¢3ds charity, AGMS for various groups (including an allotment association and residents association from a block of flats in the area) and a Pentecostal church group holding their own worship semces. The church celebrated its 901h anniversary in September 2024 with a series of events during the weekend of the anniversary of the opening of the doors of the church building. In the coming year. 2025, the congregation anticipate two guiding companies also using the building and the additional of much improved disabled accss to thé rear of the building 5. Flnancial Revlew and Funds In accordance with the Chanties and Trustee Investment (Scotland) Act 2005 {-the 2005 Act") and the Charities Accounts (Scotland) Regulations 20C6 ('the Regulations.) and being a charity with an annual gross income less than £I00.CQO. the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Stalement of Congregation Funds and movements th&reon durin9 the Year ending 31 Decemter 2024 and details of th8 Receipts and Paymenls. Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. 6. Accounting Policies The main sources of income are the voluntsry offerings, donations and other giving of memters, adherents, arKI related organisations, and interest or dNidends on Congregation Funds. The Ripts and Payments of Congregational Funds a recorded and reported on a cash reiVed and cash paid {as invoiceslaccounts are received) basis respectively. In the event that a commitment is made after the date of the Staiemerrt of Congregation Funds which will materially reflect on the amount of any Fund(s) this bwll be reported in the accompanying Notes to the Finanaal 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 End0%nent and, Whe approwiate, for ¥that purpose and how these Funds are held or invested.
PORTOBELLO UNITED FREE CHURCH OF SCOTLAND 7. Land and Property Land and Propety consists of the Church tc¥pfvr 1th fittirys and fumishrbgs 1herein (Inc1J1n9 communion and other ecclesiastical articlos). The ConareoatiDn owns a Mar. These are held as fvnctronal propty for the use of the Congregation in fUillIng its 8im8 and mission and in vthi¢h its adiyities are ¢arried out and not for investment or for resale. No market V8lug has been F48eed on these Asgets. 8. Ind•p•nd•nt Examln•r In aGcoréance with the terms of Ihe 2CKJ5 Art", Sealon 44(1)Ic), and as a Chanty falling under regulalion 9. of Ihe Regulatlons-, and not required to cary out an audrt urHler paraJraph 9(41. an Independent Exarniner has been appointed in accordance wrth regulaknon 11 of Yhe Regulations. io carry out a competent examinatson of tne Report anci rinancial biaements of tr Congregati. The Independent Examiners Report for year to 31° Decemb8r 2024 is on page 6. 9. Approval of Congregatlon Report and Flnanclal Statements The Congregati¢nal Report and Finanoal Statements were approved by the Congregational Board al Lhei", meetliifj ofi 44 Aiigi151 £020 and were presented IG the nilli liai GerEral klt¢tsng of the Congregation on 241h AwJust 2025 With the recent dem of the crk to the Cor¥Jregational Board the So$8ion 35 been apported irtio 4hè office of Clerf. .' lil thé Cffica Bearers can appnI a rw Clefk lo Ihe Board. HOw*r during 2024, Ck)nald Georp was Clwk to the cregational Board. In the aLtu.n cf 20:.: interim moderator of tie '" . . ,t 3s appDHrted The Office Bearers auihorised to stgn the Report and Fina181 Statements on behalf of the Coryr%a+ion are:_ cle of Ihe Co tional Bowd Treasurnr
pr%RTOBELLA IJ&IJTED FREE CHUP.CH OF SCOTLAND Independent Examlner4 R•pGrt to the Truses and OlThc8 8earers ot Portobellcs Unitod Froe Church of Scotland I report on Ihe Rep)rt aThl Finalat Statements of the Congregation for ts year ended 31 Li i<¥ if.h lie ijifi i ift fJ4•1fi l{7 .: 3fk4 7 1..! 9 Respthve Responslblllts'eg of Offlce Bearnrs and Truslees and Examiner ,'s Ba3rrrt and Twotw_ ara raspThnsihl• fry Threp?ralion rtf thp. Report and Accounls in accordance th Ihe terms ol the Charrts and TnJstee InvestrneN Iscotlanttl Act 2005 (e 2LIJ5 Acri and t1 Chth Accounts Iscolland) Regulatn$ 2CMJ6 las ameTh4ed) l-the 20C6 wulatM)ns"l The Cor¥Jegabon's offi Bearets and Trustees constder thal the r•niJir•mAniq n! R81.10n q awlv hiit not of paragrAph 9141 d the AccoLFnls ReaulalnS. It is rny responsitility to examine the ReF()rt and Finan Statements as required under sectson 4411 }{c) of the 2005 Art 8rK4 to state wh4her parbcular matters have rjjme to my attention. Basis of independent examinefs s&aThnt My examInatn is cam8d cmrt in accdance with Regulation 11 of the 20C6 Regulations An examm&'on Indudes a leeW of the accounbng recorts keFI by the Congr&3aknon and a compari50n of tne report 3rKi 8CC(XJni5 prenIe0 witn Incse iecaiu). It 25>0 li1lues considerakn'on of any unusual rtems or dBdogJres in the reFixt arKJ accounts, and seeks explanalions from the office tearers arJ trustees conceming such matters. The procedures undertaken do not prov8 al the Qdte that WKLdd be required in an audFt. and consequently I do riot express an audit fyinEDn on the YW gIn by the pQft ar¥i aC¢Gts. Independent Examlnern Statement In. the ccurse OT my examination rn maler hds i17e to ilTry" atteiilon 1. Wttich gwes me reasonable ¢2use to believe that in any material respect the requwements '. To keep accounts'TrJ records in ordan lDn 44(1)(a} of the 2Crf)5 Act and Re9!110r+ ¥ (Ji li IF. Rpguwions and To prepare reFM)rt and accounts which 1rd vh the OUb.n9 TOrdS aTrJ comply wrth Regulation g of the Accounts R&Julabons. Have not been met. or 2. To which. m my opnion. attenticn s1 dr*4m in order to enaNe a UnderstThJ of the reFOrt and Ar£ntS to be reached. Datod "I It()G '
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