EBENEZER U.F. CHURCH OF SCOTLAND Principal Place of Worship and of CongregatiLmal Activities: 31 Bangor Road, Leith. Edinburgh 11 11 Notice of A Meetins Consregational R.p° nnua enera an inancial statement Year to ) I" December 2024 5cotb.sh Rcgistered Ckarity No. Scoi 0626 A Consrcsation of tk United r Ch k J5c.dand, rcc urc
Ebenezer United Free Church of Scotland Congregational Report and Financial Statements Year to 31st December 2024 Page Contents Trustees, Office Bearers, and members of the Courts of the Congregation Congregational Report Report of the Independent Examiner Statement and Movement of BalanS on Congregational Funds Notes to the Financial Statements Financial Statements'.- Receipts and Payments, all Funds Supplement Sheet and notes 10 Annual General Meeting Agenda 11 Organisational Accounts 12
Ebenezer United Free Church of Scotland Office Bearers, Trustees. and Member3 of the Courts of the Congregation serving during Year ending 31" December 2024 Interim Moderator Office Bearers Session Clerk Preses Clerk to the Commi of Managamant Treasurer Trustees (ex Offlclol Minlsternnterlm Moderalor. Session Clerk, Preses, Clerk to the Committe• of Managemen( Treasurer Kirk Sesslon Ministerllnterim Moderator Session Clerk Eldern Committoe of Management Preses Clerk Treasurer Members Bankers Bank of Scotland 13 Newkirkgate Edinburgh, EH6 6AD Independent Examiner
Ebenezer United Free Church of kotland st Congregational Report Year to 31 December 2024 Constitution and Principal Activities The United Free Church of Scotland. with all the Churches of the Reformation, acknowledges as rts Supreme Slandard the word of contained in the Scriptures of the Old and New Testaments. The Church holds as its Subordinate Stsndard the Westminster Confession of Faith,. by its Declaratory Acts it recognises libety of judgement on points of doctrine which do not enter into the Substan of the faith., and rt claims the rht as duty may require. to interpret, add to, modify, or change her subordinate standards. under the promised guidan of the Holy Spirit, and with a direct responsibilty 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 obSigation of the Untversal Church to make known the Gospel throughout the world, and the renunciation of Crci0n, persecution and intolerance in matters of religion. Accordingly, this Church accepts the obligation to witne&s 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. Responsibi1Sties of the Congregation As a Congregation of the United Free Church of Scolland. this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the East (in which this Congregation operates) 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 oblwations wrthin its fellowship and to Ihe people in the community of which rt is part. Responsibilities and Appolntment of Office Bearers All matters affecting the spiritual well being and order of the Congregats'on is exercised by the Kirk Session of this Congregation. The Kirk Session consists of the Minister or Interim Moderator and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Committee of Management of this Congregation. The Trustees of the Congregation are the Ex Officio Office Bearers narned on page 2 of this Report. The Minister and Interim Moderators of this Congregation are appointed by the Presbytery of the East. Elders are elected in accordance with the Practice and Procedure of the United Free Church of Scotland. The Commrttee of Management is comprised of members elected as Managers by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose. offi Bearers are appointed by the congregation at the Annual General Meeting. 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.
Ebenezer United Free Church of kotland Activities and Achievements MiSsn Staten7ent - 'United in our love for GL)Y, we as a Church, through WO and SeiCe to others, aim to help each other to grow as Chnstians and to shaTr the WO of God and the benerrts of knowing Jesus in our communty and the Wortd.. In 2024 our minister retired and morning worship is held wrth visiting preachers, with refreshments being served afterwards to allow visitors and members to chat. Evening worship has been reduced from weekly to rnonthty. Also hekl Month are a Servi in a nearby sheftered house development. and a coffee morning, the proceeds of which go to other charities. Midweek activities, to vthich members and the communrty are welcome, are "Indoor Kurling" and a monthty card craft class. Until recently we also had a Mainly Music nursery group organised by the Ministerfs wife, and a pop-in Friday dub ran by the Minister and in liaison wrth Bethany Christian Trust. During the year the food bank unfortunately had to close due to lack of resources. However, at Christmas we continued to donate grfts to a local hostel for the homeless, and, as can be seen in the accounts. the congregation generously donates to other charities. Like all charities we are being adversely affected by the current financial situation and rising prices, particularly fuel. As a result, our reserves have again redu. Flnancial Ststements and Funds In accordance with the Charities and Trustee Investment (Scolland) Act 2005 ('the 2005 Act.) and the Charities Accounts (Scotland) Regulations 2006 ("the Regulations ) and being a charity with an annual income less than £250.000, the Accounts of this Congregation set out on pages 7 to 10 consist of a Statement of Congregational Funds and movements thereon during the year ending 31st Dernber 2024, and detsils of the ReIpts and Payments, Surplus, and Net Movement on Funds during the year with supplementary notes thereon where appropriate. The Reipts and Payments and Statement of BalanS on Congregational Funds are set out on pages 7 to 10. The ReIpts and Payments for Ihe regular Congregational activities are shown in the General Fund and in the year amounted to £25,526 and £47,347 respectively resulting in a deficrt of £21,821. The totsl ReIpts and Payments in all funds were £28,225 and £57,732 respectively resutting in a deficit of £29,507. The total amount of all Congregational Funds at 31st December 2024 is £59,230. Accounting Policies The main SoUrS of income are the voluntary offerings. donations and other giving of members. adherents, and related organisations. and interest or dividends on Congregation Funds. The Receipts and Payments of Congregational Funds are recorded and reported on a cash received and cash paid basis respectively. In the event that a commrtment is made after the dale of the Statement of Congregatson Funds which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Noles to the Accounts.
Ebenezer United Free Church of Scotland In view of the above accounting F()licies, a Balance Sheet of the Congregation has not been prepared. The Statement of Congregational Funds gives the sums available for ongoirvJ work and activities of the Congregation. stating whether each Fund is Unrestricted, Designated, Restricted or Endovrnent and, whare appropriate, for what purpose and how these Funds a held or invested. Land and Property Land and Property consist of the Church and Church Halls. together with fittings and furnishings therein {indudirKJ (x)mmunion and other ecclesiastical articles). The Congregation owns a Manse. These are held as functional prOty for the use of the Congregation in fulfilling its aims and mission, and in which frts activities are carried out and not for investment or resale. No market value has been placed on these assets. Independent Examiner In accordance with the tems of "the 2005 Act., Section 44 (1) (c), and as a Charity falling under regulatK)n 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 exarnination of the Report and Accounts of the Congregation. The Independent Examinerfs Rep)rt for the year to 31* Dember 2024 is on page 6. Approval of the Congrogational Report and Financlal Statements The Congregational Report and Financial Stalements were approved by the Klrk Session and Commrttee of Management at their mtIng on 23rd February 2025, and will be presented to the Congregation at the Annual General Meeting held on 16th March 2025. The Office Bearers authorised to sign the Report and Financial Statements on behalf of the Congregation are".- Signed Intsrim Moderator Signed Preses Signed Session Clerk and Clerk to the Committee of Management Signed. Treasurer Date 23rd February 2025
Ebenezer United Free Church of Scotland Independent Examinerfs Report to the Trustees and Office Bearers Of Ebenezer United Free Church of Scolland I report on the Report and Financial Slatements of the congregakn.on for the year ended 31st Dember 2024 which are set on pages 3 to 5 and 7 to 10. Respective Responsibilities of Office Bèarers and Trustees and Examinor The Congregation's Offe Bearers and Trustees are responsible for the prepaiation of the Report and Accounts in accordan with the terms of the Charities and Trustee Investment (Scotlandl Act 2005 I'lhe 2005 Act") and the Charities Accounts (Scotland) Regulations 2006 (as amended) ("the 2006 regulations"). The Congregation's Office Bearers and Trustees consKler the requirements of Regulation 9 apply but not thcjse of paragraph 914) of the Accounts Regulations. It is my responsibilty to examine the Report and Accounts as required under section 4411) (c) of the 2005 Act arKI to state %%*)ether particular matters have Gome to my attention. Basls of Independent Examlner's Statemenl My examination is carried OLrt in accordance with Regulation 11 of the 2006 Regulations. An 8xaminalion includes a review of the accounting records kept by the Congregation and 8 comparison of the report arKI a(zounts presented wilh tIM)se records. It also includes consideration of any unusual items or disclosures in report arKI accounts, and seeks explanations from the office bearers arKJ trustees concerning such matters. The prccedures undertaken do not provide all the eVKIen that would be required in an audit, and consequently I do not express an audit C4)inion on the view given by the report and accounls. Independent Examiner's Statement In the course of my examinats'on. no rnatter has come to my attention which gives me reasonable cause to bebeve that in any material respect the requirements.. to keep accounting records in accordan with Secti{ 44(1) (a} of Ihe 2005 Act and Regulation 4 of Ihe 2006 Accounts Regulati>ns and to prepare report and accounts Mthich accord wrth the aco)unting 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 Report and Accounts to be reached. Signed Name '. Addres3: Date th February 2025
Ebenezer United Free chUh of Scotla Slat•m8nt rf Balanc8sW Mownwrt¢)n Funds hrY•arendiry 31 Decamber 2)24 Fund Natyr¢ ol Fund Re¢è 2024 IPayrnems} 2024 14etFund Méld as 01.lJ1.24 Cary FMd 311224 G•rnial Urn6tsithd 2286 35 25.528.Q8 147.247.311 (21,821.231 ttl. 178.7T 144$ 12 2.445.1 9pa4.75 1.iJsr8 1.10979 pw).tyJi (2.Jeii 211 6.7Z4 Not• 2 Food 8art De8loThatsd 6.765.30 4.774.40 1.559 55 16.333 951 {4.7T4.40) 14 771401 000 50.000 00 D681gfthd NfA&4 L•9&ey It••twthd 212.th) 14,(01.241 {4.051241 P.551.241 e076 I9 ChJr 70K)O.00 (x.0W.) S0.OOD 00 Total Corrntk)n 88337AO 28225A2 $7.731501 ¢29.k)7. OAO S9,2A2 59 230.42 Not• tothg FlTrarKW St•tomwts Iorth•Y•r•In9 2024 N•tuie ol Conwwlon Funds: Gwr resirw t8S45 tTc{ sPj purp)selsl. I$jj B•nk Oesna•d Not• J To wrctrwesLwth•ftf tr¢ Ba Legacy R¢stral Not• S Pmbykny Prop•rtJt Chufth Mans• Not• T 15 I use ¢ltt C9T] in its and nisskj) to rt$ rnwT•5 cmmunty Sa.. f(f Inv••¢m•nt• Tk morkel . at 31st 0tx 2024 o11hes with D¢mrMlrlthl Fund$. thèLw F1. £55.034 (20fJ. t72.3911. COngrt Ll•blllU P•ym•rtts to TnMt••g Not• 10 No h•0¢ pWf(xMwce IlwdulB the ¢crgrWvi Approval ofcfywrngath>n Fknanclal Stthwrt•forthe y• 31 8•t out on Pa9gB 7.10 by Olfv• B••r•rn outhorw to D•t•
Ebenezer United Free Church of Scotjand R•colpts and Paym•nts for thg Y•ar •ndlw 31 DDc•mbor 2024 Icomparntml y•arto 31 D•e•mbor 20231 Fund G•Mral UnreStrt8d R888rwe Unrestrthj Food Bank Lgga Total 2024 Not•8 Detsl Total 2023 D8s¥JnatJ Ro¢•lpts OfferirvJ Open FrgwII Fr8awII Igrfi akjl Gift AJ"d Tax other Sub Totsls OrganiSatn8 Other Sub Tot•1 Ircomg from Imstrnents Bath Interest Sub Tot•1 Leg8ey Sub Tot•1 Other eharit Sub Tot•1 1.351 75 5.128.CQ I1,5.( 3.030 96 1900 20,894.71 1,IS477 1,040 00 1194,77 1,35175 5,128.00 11,365.00 3,180.96 1900 21,044.71 1,15477 2.449 55 1,C62 06 5.565 00 13.785 00 4.005.17 31.00 24H8.2J 200 00 339830 3.598.30 1,41041 197 58 1X)CQ ijo.00 Donattr 1,409 55 1.409.55 P•go10.1 Oth8r 983 44 15635 1139.79 000 156 35 1.139.79 E*rrdIrnary 000 5,000 00 S.(X70.00 1,915 70 1915.7fr Ml$sbro 2.436 60 2,436 60 Pagg10.2 Totsl R•¢•lpts 26.828.08 1.139.79 1.$59.56 28.22S.42 36.670.22
Ebenezer United Free Church of kotland Receipts and Payrnents for tho Y•ar and1 31 D•e•mbor 2024 {eornparnllv• y•arto 31 Dèe•rnbgr 2023) G•nornl ur¢ned Food Ban De5KJn8ted L•gAey Restrthd Total 2024 Notss Oetal Total 2023 UNe5trthd Paym•nts Mink4try Sl'pendlsalxry & NIC Interim Moderator Pulpit Supp Sub Tatal OrganKst Car Sub Tot•1 Insuraf Counol Tax Heat and Lioht Tep)nelman8el Repair6 and maintenar8 Sub Total StatDrory. PrintirKJ & Posta Ttrkph)rfChurehl Glfts Donatsons Mkgcelkneous Sub Tot41 Denominatn Prèsbyt8ry Sub Tot•1 R¢of Rapalr Ichwchl Boibrs Sub Tot•1 Other ch8rf18 Sub Tot•1 21,14803 220 (KI 1,300 C4) 22,688.03 3,060 00 2629 3.088.29 4.488 54 21.14803 220 1.3(X) (K) 31.887.84 450 00 32,337.84 2,890 00 1,816 58 4706.58 4,636 44 3,039 03 2,526.36 Othèr Salark?8 3C60CO 2629 3.086.29 4,893.88 2,078 73 6,197 00 258 00 3,453 18 78.59 293.12 152.13 1.271 CX) 6.368.74 8,084.99 4.524 00 Propatty 405.14 2,078 73 8.197.00 258 00 1,311 37 2,14181 3,831.82 14.4 368.78 151.53 15400 5.696 51 6,370.80 4,670 00 5400 Pag•10.3 P¥g010.4 Other 293 12 152 13 315 Pag•10.11 Pag•10.6 79 5.377 95 333.95 c0ntn.butnJ 4.524 00 Extra-tsrdinary 6,$88 90 's$K)n Pag•10.2 15. 1.915.70 2,438.60 2,436.89 Totsl Poym•nt• 47,347.31 0.00 4.051.24 6,333.96 67.732.60 76.269.47 IDoflcltl Surp1 N¢t(Poym8ntsl R8cipts Transférs betsw8n FL$ 121,821.231 22,(£(J.ox) 1,139.79 {3,5th).001 {4.051.241 1.5CQ 14,774.401 129,507.081 {38,899.2SI (20,C(o.tK)I N•t Mowm•nt on Fund• 178.TT 12,360.211 12,551.241 14,774.401 120,000.Lh]I {29.507.081 138.899.251
EBENEZER IJIITED FREE CHURCH OF SCOTLAND Supplementary Sheet and NrAes. Year endiry 31 D•cemb8r 2024 l Donatlons- Otsr U8ts of Premiseg Coff00 th)rrirKJs Retiriw OfferirvJ Other Oen•r41 1.040 Total 1.040 00 2 R•¢eW for and Paym•nts to IAIMIornJ General 2.436.80 RetrnJ Offerirus & cOfe Momiros C)rttled to.. B8thary Chrtan Tntst S: C0Mba.S Ho4)w iFM ICatsriro} Lepra8y Easter Scthme Wornen's As8octhTh hwaal 1,409.55 1.40955 1449.55 9100 105.00 187.00 00 1.00 1.010.00 3 Prop•rty Ghurc Insur8tY Hoat aTrJ L¥Jht Ropars, manlong E>lin0LHsr Sennco Intruder ALarn Contract Smoke Aann SeThY et¢ Gardener Boilw Samce & Rè G•wal Total 4.4BB 54 6.197(K 4,488 $4 6,107ty) 446.00 101 00 305.00 106.00 79.00 6000 148.00 91.00 176 00 9200 35.00 3700 102.00 43S.811 sjrtI1e. I Ininn Ctsen 1st Fthm)'S MBsKn p0bkn & &8rton 88nk8 CHNS Srn¥h Sodety Chiolm43 Gilts Ho81 PwpyScotl&TrJ Fr UrJn (Xw Daty M¥)triè• 551.21 SSl.21 98900 214 00 11127.35 214 rKJ 12.B27.35 In?uranGe Phon• and BroadbotTrY CO11 Tax R8Dairs. maintenarf Boilor Maint Contrac Dec&ry Repair 40S.14 266. 2078n 40S 14 256.00 2.On73 311.37 31137 1.mOO 4.051.24 16,8n59 4,051.24 4,051.24 4 Pthting And Po•t•go trnas Lrteralura Nwsbtter Postsge ONgrry Erfybpe8 G•n•ral 181 65 24.65 86.82 293.12 11827.35 8 Mc?Ilaneou8 Copyngm and PRS Ltsrrt$ Zocffj Fo8s Cornm185rerS. Eyenses Paper Tofl$ & Cups Food SupplBg L8pliw 8 Antiwnts msc81180 Cyreniars Food Bank TotsS 193.72 1.72 130 fy) 137.2 s Glft• •nd Don4tk)n• PoppyScotlaThl tral Grfts Cvr D8ty Brè G•n•rl 00 21S.00 50.00 315.00 137.02 4.417.31 4.417.31 79.n 21.04 939 eo &377.YS 99.77 939 60 •Afj&74 io
Ebenezer United Free Church of Scotland The ONE HUNDRED AND THIRTY FOURTH ANNUAL BUSINESS MEETING of the Congregation will be held within the Church, Bangor Road. Leith on Sunday 161h March 2025 at 12.30pm. BUSINESS 1. Minutes of L2st yearfs AGM will be read. 2. Consideration of the Treasurerfs Statement of the CongrJati0nal Accounts for the year. and associated funds. 3. Independent Examinerg. Report. 4. Minister's Stipend. 5. Election of four Managers. 6. Election of Pres88, Clerk and Treasurer Committee of Mana Retinn 2026 ement Retirin 2025 Retirin 2027 11
Ebenezer United Free Church ol Scotland Oryanisation Funds Year to 31 December 2024 Flower Fund 2024 2023 2024 2023 RECEIPTS PAYMENTS Donations Coffee Morning 680.00 531.00 71.00 Fl¢)wers 721.40 745.60 TOTAL RECEIPTS 680.00 602.00 TOTAL PAYMENTS (Defficitysurplus for year 721.40 41.40 680.00 745.60 143.60 602.00 680.00 602.00 (Deficitllsurplus for year bld BALANCE at beg. of Year (41.40> (143.601 68.11 211.71 26.71 68.11 BALANCE at end of year 26.71 26.71 88.11 68.11 Sunday School 2023 024 24 RE IPT PAYMENTS Interest TOTAL RECEIPTS 12.47 12.47 13.04 13.04 Transfer to General Fund TOTAL PAYMENTS (Defi¢it)Surplus for year 1,104.73 1,104.73 1092.26 12.47 0.00 13.04 13.04 12.47 13.04 (Oeficit)Surplus for year bld {1,092.26) 13.04 BALANCE at beg. of Year 1092.26 1079.22 0.00 1,092.26 BALANCE at end of Sear 0.00 1092.26 0.00 1,092.26 Mainly Music PAY Mainly Music Fees Name Badges & Mugs Leaving Gifts ChriStmaEaSter Grfts Donation to church Books Coffeelsnacks Bibles Children 1 st TOTAL PAYMENTS Surplus for year Subs Coffee Moming Donation 235.00 0.00 0.39 444.00 61.50 0.00 194.25 0.00 0.00 13.75 0.00 38.95 39.53 176.32 63.00 525.80 290.41 235.39 305.25 31.67 10.85 39.77 50.00 0.00 43.97 0.00 0.00 481.51 23.99 505.50 TOTAL RECEIPTS 235.39 505.50 235.39 505.50 Surplus for year bld BALANCE at beg. of Year (290.41 } 290.41 0.00 23.99 266.42 290.41 BALANCE at end of year 0.00 0.00 290.41 290.41 12