CROFTFOOT UNITED FREE CHURCH OF SCOTLAND
Scottish Registered Charity No.SC010932
A Congregation of the United Free Church of Scotland,
Congregation Report and Accounts
Year to 31 December 2025
Principal place of worship and of Congregation activities:
349 Carmunnock Road
Glasgow G44 5HH
Congregation Report and Accounts
Year to 31 December 2025
| Page | |
|---|---|
| Contents | 1 |
| Trustees, Office Bearers, and members of the Courts of the Congregation | 2 |
| Congregation Report | 3 - 5 |
| Report of the Independent Examiner | 6 |
| Statement and Movement of Balances of Congregational Funds | 7 |
| Notes to Financial Statements | 7 |
| Financial Statements:- | |
| Receipts and Payments, all Funds | 8 |
| Supplement Sheet and Notes | 9 |
Page 1
Office Bearers, Trustees, and Members of the Courts of the Congregation Serving during year ending 31 December 2025
Minister: Rev. A R Deacons Office Bearers: Session Clerk Mrs. A Blackwood Clerk to Board Mrs. M Milligan Treasurer Miss. A Bryce Property Trustees (ex Officio ): Minister, Session Clerk, Clerk to Board, Treasurer Kirk Session: Minister Session Clerk Elders Miss. A Bryce Mrs. A Hart Mr. J Hart Mrs. M Milligan Congregational Board: Minister Elders Clerk Treasurer Members:Mrs. S Gillespie Mrs. C Henderson Mr. J Henderson Mrs C Owens (Jan - April) Mrs W Neill Mrs Isobel Kennedy (May – Dec) Bankers Virgin Money National Savings & Investments Independent Examiner Miss Shelagh Coulter
Page 2
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 Minister 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 Minister 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.
Page 3
4. Activities and Achievements
2025 saw us celebrate 90 years of worship and service at Croftfoot. On the last Saturday in August we invited members (past and present) and friends from far and near, to come and join together in a time of praise and reflection and fellowship, and the next day we held our 90[th] Anniversary service of Worship, followed by a Fellowship Lunch (one of 4 we held this year). Again, a number of visitors came along to reminisce and to join with us as we thanked God for 90 years of Worship and sought His blessing on the years that lie ahead.
We continue to reach out to our local community via our weekly Cafe – Cafe Snax – which provides a place for folks to come and sit and chat, with affordable snacks available. God has continued to bless this ministry and in the 20 months that we have been opened, we have already seen 3 people come along to worship and fellowship events.
Other highlights of the year include the three Community Fun Days that were held in March, August and November, when our grounds, halls and Sanctuary were filled with a fantastic array of fun attractions for members of our local community to enjoy. On each occasion, we took the opportunity to tell people about the love of Christ.
During the year, we were blessed to see our alliance with the Hong Kong Christian Church Glasgow (whose members meet for worship in our Halls on a Sunday morning) continue to grow, and we were delighted when both Congregations were able to share a joint bi-lingual Service in August, which included the sacrament of Communion.
A regular programme of social/fund raising events continues to be held. As well as raising a total of £15,878 these events provided many opportunities to open the Church’s doors to the local community, and opportunities to tell people more about our faith & purpose at Croftfoot UF. Over the year, 12 different community organisations used our premises.
As a Congregation, we are committed to helping those families in our community who are finding life challenging, and we have made monthly distributions of food and other items to a number of such families. The local community was also served by the use of our premises by various children’s activity groups, and by a local Diabetes Group and by an Alcoholics Anonymous Group.
On a wider basis, as well as financial donations to a number of charities, the Congregation has also supported the Blythswood Trust Shoebox appeal, and sent Christmas gifts to The Preshal Trust and The Lodging House Mission in Glasgow.
Routinely, the Congregation meets weekly for services of worship. Formal Communion services are held four times a year. The Minister and elders have continued to provide pastoral care, especially to the sick and housebound. We held weekly Prayer Sessions and our Bible Study Group has undertaken 4 separate studies this year.
5. Financial Statements and Funds
In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2025 and details of the Receipts and Payment, Surplus(Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate.
The Receipts and Payments for the regular Congregation activities are shown in the General Fund and in the year amounted to £67,165 and £64,697 respectively and gives a gross surplus of £2,478. Yearend fund movements increased this to a net surplus of £2,856. Payments to domestic and international missionary work are shown in the Mission Fund and in the year amounted to £1,172 in support of 5 organisations/charitable appeals.
The total amount of all Congregation Funds as at 31 December 2025 is £56,509.
Page 4
6. Accounting Policies
-
The main sources 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 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 the Church, Church Halls together with fittings and furnishings (including communion and other ecclesiastical articles). The Congregation owns 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 or for 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 22[nd] January 2026 and by the Congregation at the Annual General Meeting held on 15[th] February 2026. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are:-
Signed …… Ann Deacons …… Rev A R Deacons Minister
Signed........ Anne Blackwood ...... Mrs A Blackwood Session Clerk
Signed …… Marion Milligan… Mrs M Milligan Clerk to the Congregational Board
Signed …… Anne Bryce ………… Miss A Bryce Treasurer
Date: 15[th] February 2026
Page 5
Independent Examiner’s Report to
the Trustees and Office Bearers of Croftfoot 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 to 5 and 7 to 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 Financial Statements in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended ) (“the 2006 regulations”). 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 Financial Statements as required under section 44(1) (c) of the 2005 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 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the report and financial statements, 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 financial statements.
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 Financial Statements 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…..... ....................... Shelagh Coulter
Name: Miss Shelagh Coulter
Address: 7 Struan Road, Glasgow, G44 3AT
Date: 27[th] January 2026
Page 6
Croftfoot United Free Church of Scotland
Page 7
Statement of Balances and Movement on Congregation Funds for Year ending 31 December 2025
| Fund | Nature | Balance | Balance | Receipts (Payments) Surplus Net Fund Net change |
Balance | Held as | ||||
|---|---|---|---|---|---|---|---|---|---|---|
| of Fund | 1.1.25 | 2025 2025 (Deficit) Transfers on Fund |
31.12.25 | follows | ||||||
| £ | £ £ £ £ £ |
£ | £ | |||||||
| General | Unrestricted | 23,661.68 | 67,175.00 -64,697.33 2,477.67 378.35 2,856.02 |
26,517.70 | Virgin Money | |||||
| Note 1 | Current | 51,937.72 | ||||||||
| Mission | Designated | 300.00 | 1,135.31 -1,171.70 -36.39 36.39 0.00 |
300.00 | Virgin Money | 414.74 | ||||
| Note 2 | Current (Y) | |||||||||
| Building | Designated | 19,851.94 | 6,095.83 -600.00 5,495.83 0.00 5,495.83 |
25,347.77 | NS&I: | 4,157.37 | ||||
| Note 3 | Savings | |||||||||
| Youth | Designated | 464.74 | 0.00 -50.00 -50.00 -414.74 -464.74 |
0.00 | ||||||
| Note 4 | ||||||||||
| Manse | Designated | 5,454.36 | 135.00 -1,245.00 -1,110.00 0.00 -1,110.00 |
4,344.36 | ||||||
| Note 5 | ||||||||||
| Total Congregation Funds | 49,732.72 | 74,541.14 -67,764.03 6,777.11 0.00 6,777.11 |
56,509.83 | 56,509.83 | ||||||
| Notes to the Financial Statements for the Year ending 2025 | ||||||||||
| Nature of Congregation Funds: | ||||||||||
| 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). | ||||||||||
| Mission | Designated | Note | 2 | To support charitable and missionary outreach work at home and overseas | ||||||
| Building | Designated | Note | 3 | To design and rebuild the Church Halls and to redesign and upgrade the Sanctuary | ||||||
| p g pp |
y | p | ||||||||
| Youth | Designated | Note | 4 | education in the Christian faith | ||||||
| Manse | Designated | Note | 5 | To be used for the upkeep and repair of the fabric of the Manse | ||||||
| Governance | Note | 6 | No governance costs are incurred during the year. Duties relating to governance are | |||||||
| provided voluntarily | ||||||||||
| Property | Church | Note | 7 | Congregation property is held for the use of the Congregation in fulfilling its aims and | ||||||
| Manse, Hall | mission to its members, adherents and the community it serves; not for investment | |||||||||
| or resale. No market value is placed on these properties. | ||||||||||
| Contingent Liabilities | Note | 8 | Financial Statements present the receipts received and payments made during the | |||||||
| year. In the event there are any material outstandings, contingent liabilities and /or | ||||||||||
| commitments these are noted below:- | ||||||||||
| There are no contingent liabilities at the date of this Report and Financial Statement. | ||||||||||
| Gift Aid | Note 9 | Tax is recovered on Gift Aid donations each calendar year. 2025 income of £8,361 relates | ||||||||
| to donations received during period of January - December 2024 | ||||||||||
| Payments to Trustees | Note 10 | No payments have been made to any Trustee for the performance of their duties | ||||||||
| as Trustees of the Congregation |
Approval of Congregation Financial Statements for the Year ending 31 December 2025 as set out on Pages 7,8,9 by Office Bearers authorised to sign.
| Minister | Ann Deacons | Name: | Rev Ann R Deacons |
|---|---|---|---|
| Clerk to Congregational Board | Marion Milligan | Name: | Mrs Marion Milligan |
| Treasurer | Anne Bryce | Name: | Miss Anne Bryce |
15th February 2026
Date
Croftfoot United Free Church of Scotland
Page 8
Receipts and Payments for the Year ending 31 December 2025 (comparative year to 31 December 2024)
| Fund Receipts Offerings Open Freewill Freewill (gift aid) Gift Aid Tax Target Other Sub Totals Donations Organisations Other Sub Total Other Interest Stedfast Miscellaneous Sub Total Events Fundraising Sub Total Extra-ordinary Donations Bequests Grant Sub Total Missions Other charities Sub Total Total Receipts Payments Ministry Stipend/Salary & NIC Expenses Pulpit Supply Int Moderator Fee, Exp Sub Total Other Salary Cleaner Professional Fees Sub Total Property Council Tax Insurance Heat & light Repairs, upkeep Grounds Other Sub Total Other Stedfast Magazine Office & Publicity Kirk Session IT Equipment Miscellaneous Organisations Support Sub Total Events Fundraising expenses Contributions Denomination Presbytery Sub Total Extra-ordinary AV Equipment/Install Annversary Grant Items Annversary Donations Mission Other charities Total Payments Surplus (Deficit) Net Recpts (Payments) Transfers between Funds Net Movement on Funds |
General Unrestricted £ 1,809.30 3,550.50 23,779.00 8,361.38 3,600.50 0.00 |
Mission Designated 0.00 0.00 0.00 0.00 0.00 0.00 |
Building Designated £ 0.00 0.00 0.00 0.00 0.00 0.00 |
Youth Designated £ 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 0.00 0.00 |
|---|---|---|---|---|
| 41,100.68 | 0.00 | 0.00 | ||
| 560.00 6,668.10 |
0.00 0.00 |
0.00 550.00 |
||
| 7,228.10 | 0.00 | 550.00 | ||
| 41.16 0.00 0.00 |
0.00 0.00 0.00 |
0.00 0.00 0.00 |
||
| 41.16 | 0.00 | 0.00 | ||
| 15,331.73 | 0.00 | 545.83 | ||
| 15,331.73 | 0.00 | 545.83 | ||
| 0.00 3,473.33 0.00 |
0.00 0.00 0.00 |
0.00 5,000.00 0.00 |
||
| 3,473.33 | 0.00 | 5,000.00 | ||
| 0.00 | 1,135.31 | 0.00 | ||
| 0.00 | 1,135.31 | 0.00 | ||
| 67,175.00 | 1,135.31 | 6,095.83 | ||
| 36,835.64 0.00 130.00 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 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 50.00 50.00 0.00 |
|
| 36,965.64 0.00 0.00 |
0.00 0.00 0.00 |
0.00 0.00 0.00 |
||
| 0.00 | 0.00 | 0.00 | ||
| 1,645.54 3,279.38 9,120.28 526.00 950.00 0.00 |
0.00 0.00 0.00 0.00 0.00 0.00 |
0.00 0.00 0.00 600.00 0.00 0.00 |
||
| 15,521.20 | 0.00 | 600.00 | ||
| 60.00 386.68 1,330.00 458.66 361.04 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 |
||
| 2,596.38 | 0.00 | 0.00 | ||
| 0.00 | 0.00 | 0.00 | ||
| 0.00 0.00 |
||||
| 4,194.00 108.50 |
0.00 0.00 |
0.00 0.00 0.00 |
||
| 4,302.50 | 0.00 | 0.00 | ||
| 0.00 0.00 0.00 |
||||
| 3,744.00 1,013.53 554.08 |
0.00 0.00 0.00 |
0.00 0.00 0.00 0.00 0.00 |
||
| 5,311.61 | 0.00 | 0.00 | ||
| 0.00 | 1,171.70 | 0.00 | ||
| 600.00 5,495.83 0.00 5,495.83 |
||||
| 64,697.33 | 1,171.70 | 50.00 | ||
| 2,477.67 378.35 |
-36.39 36.39 |
-50.00 -414.74 |
||
| 2,856.02 | 0.00 | -464.74 |
CROFTFOOT UNITED FREE CHURCH OF SCOTLAND Supplementary Sheet and Notes - Year ending 31 December 2025
Page 9
| Note Details of Receipts 1.1 Donations -Other AA Minister's Activities Grass Cutting Hong Kong CCG GP Walking Group Anon Memorial Service Communinon Cloth Use of Tables/Chairs 1.2 Donations -Other Anon - Insulation 1.3 Donations -Other Anon 2.1 Fund Raising Receipts Tea in the Croft Quiz Night Hall Lets Film Night Kingdom Box Sunday Morning Coffee Fun Days Sale of Books & Cards Lunch @ Croft Chocolate Quiz 3.1 Extraordinary Donations - AV System Resourcing Mission Small Grant Donations - 90th Anniversary 3.2 Extraordinary Bequest - Insulation |
£ Note General 4.1 1,950.00 635.00 181.40 2,314.70 265.00 950.00 15.00 257.00 100.00 6,668.10 4.2 Building 550.00 550.00 4.2 Manse 135.00 135.00 General Building 5 1,708.26 0.00 112.00 128.00 8,373.00 0.00 95.00 0.00 843.21 143.26 6 675.16 222.82 3,115.00 0.00 25.10 11.75 385.00 0.00 0.00 40.00 7 15,331.73 545.83 General 1,744.00 1,000.00 729.33 3,473.33 Building 5,000.00 5,000.00 8 |
Details of Payments Property Council Tax Insurance Heat and Light Repairs, upkeep Grounds Other Property Total Property Sanctuary Gabler Wall Painting Property Shower - Supply & Fit Outdoor Storage Shed Old Shed Removal Office & Publicity FWO Envelopes Copyright Licences Other- IT Equipment Virus Protection Internet Rental Extraordinary AV System Supply & Installation 90th Anniversary: Animal Attraction Hire Feather Flag Bibles Children's Books Bouncy Castle Hire Foo, Banner, Fun Day Prizes Payments to Missions McMillan Nursing Tear Fund Tear Fund - Myanmar Appeal Refugee Support Canine Concern Poppyscotland |
£ £ £ |
£ £ £ |
£ £ £ |
|---|---|---|---|---|---|
| General | |||||
| Church 0.00 2,779.80 9,120.28 526.00 900.00 0.00 |
Manse 1,645.54 499.58 0.00 0.00 50.00 0.00 |
Total 1,645.54 3,279.38 9,120.28 526.00 950.00 0.00 |
|||
| 13,326.08 | 2,195.12 | 15,521.20 | |||
| Building 600.00 600.00 Manse 680.00 370.00 195.00 1,245.00 General 86.82 299.86 386.68 General 58.76 399.90 458.66 General 3,744.00 250.00 205.20 318.08 175.25 65.00 554.08 5,311.61 Mission 373.70 220.00 200.00 158.00 120.00 100.00 1,171.70 |
|||||
| Mission | |||||
| 373.70 220.00 200.00 158.00 120.00 100.00 |
|||||
| 1,171.70 |