Scoilivh Charlty No. SCOI 1118
Duke Street United Reformed Church
Trustees, Report and FiDancial Ststements
For the year ended 31 December 2024
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Ch6rterèJ Cert5fvd Acclluntants

Duke Street United Refonned Church
C•Dt¢mts •f the Fln8ttth] St*tsmeDtsfor ihe year ended31 December 2024
Rcport of thr TThsto¢
Rec¢ik%8 undPayments Accowit
St&tell￿t of Bal￿9
Nots8 to th¢ Financial StatellKDts

Duke Street United Refom]ed Church
R¢port of the TTr$teebforrheyear ended 31 Deceryzbtr 2024
Tr Trustees are pleased to presffjrt th¢ir r¢port I0￿er with the financial stat¢ments of th¢ church for the year ended 31
December 2024.
Banke
Royal Balth of ScotlAttd PLC
36 St Anthws SquBrc
FAlinburgh
EH2 2YB
Stitus ofcharlty GoverDill8 Docwment
Duke Str¢¢t Unit¢d R¢fornied Cburcb 18 ¢Stablished by Con8tituLioJL li 18 a registered Scottisb Chality (No. SCOI 1118
Th¢ church is & membcrof tlje Utiited Refomied Church which is 'Ca]led to God's p¢oplc, transfornied by thc gospel. to
mak¢ adifferetsee inttyJv4y's world,. Thepriwip&i offi¢¢ 15 in Loodonwith an 01T￿eforth¢ kottish Synodb8sedinGlasgow.
Withitt ihe wi¢kr Unilcd Rcfonned Church th¢10¢41 churob is a pwrticipant iti the life of tbc ￿110￿￿1 Chu￿ also of tl
Synod. The Tnini5tr and a nurnlw of members haye ¥￿ved on chur¢b comrnittees ard 8roups.
ObJe¢dv•i
The obje¢tive6 4r¢ a5 follow8..
Wotsbip- ¢be church will coniinue to meet weekly for worship within the ¢Ill￿ch premiges wbi1814180 providing a
live (ran￿nI$s7on onJiTK wa Facebook.
Local and nationaj relationsbips- the church will maintsin ond seek to develop rel8tiOUsbips with a range of faith
groups and local organx$ations through involvernent irt Iwai and national 8roup& It will extcnd its involvement in
the Care of hom¢1¢5s peopl¢ through joining th¢ rota tsf cburches providing Night Shelt¢rs for homclcss pcop
through the winter monthg. The member5 will continue to operate Monthly on the Care VAn. The BethaDyClm'itiatt
Tntsl ¢04)Tdinatc both thc Care Van and the Ni8ht Shelt¢r work.
Accotllmodgtion-Th¢ ¢burch will cotttinue to make it9 acconunodation I￿1]dble for uBe by ¢otumunity 8roupJ.
FinArtee- The chur¢h will ¢ontiDue to seek way8 to inLYease fund raising And weekly giwiDg frorD membe[&
Churth profil¢- PTO8ress will ¢ontinu¢ to be made in rai8in8 the churcb Profile, through our Church website and
F8¢¢book pa8e in 2025.
Appolntmellt of Elders aDd Manag•rs
The conslitutioTh of the loGal church provid¢s for the apwjintmcnt of clders and mAnAg¢rs. Th¢ elders have resp(MJsibility for
pastoral and worship mitter8 within the life of the ¢ongrEB&tion. When the Church an inderrtndent COn￿8￿tiOn￿l
fcllow5hip, eld¢r$, once appointed, were 8wointed for life. This Iradition ha8 continued since th¢ uoion with the United
Refnrnied Church The m8naFfemeni cnrnrnittee are Th￿tte5 85 (ollows..
Man&￿rS are appoin￿] to serve foro four-year te￿ able to offer thell￿1Ve$ for xr-eleclionand havr r¢swn5ibility for
matters of tabric. builditigs and fmance. Th¢ eldcrs aDd n)all8ger& along with Ihc rnini5¢er. DOW meet together Tegularly
throughollt the year to dI￿V$5 all mattrrs relating to the operation of thr Church. The group is responsible to the Church
meeting of which the￿ are fwr Meetings hcld ¢ach yrar.
Aetivitiei and •¢hievemellts
The church bas continued to rnttt regularly withill th¢ chu￿￿ and online tiuou8h F#c¢boDk as required by the constitution
add￿Ssed ewch of th¢ objectiVC5 agreed for 2024.
The Youtll wup¥ attllch¢d to the thurch both the BOYE Brigade and the Guid¢s have Continued to flowRsh 8lld ww durin
the yrnT with excellcnt l￿derS in place.
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Duke Street United Refornied Church
Report of the Trnsteejfoptheyear ended3J December 2024
Actlvltleg aknd Ithlevements {continued)
The pritjcipal 8diviti¢s of tbe congr¢￿tion in the year were thc holding of public worship in the S￿tIl￿ry Oll Ih¢ Lord's
Day, meetin8 for prayer and Bible study, involvcmettt in l¢Kal and natiottal groups, m4intAining and s¢eking to dev¢lop
relatitsnships with a ran8e of faith groups 8Tkl local OTganiwtions.
The ttLain sources of ineome are dOnati￿S from the membets of the cburch, some events and the rental of the church
premises. The fabric of the church building has FKcn kept w)d¢T Tegular rcview and any nccc&sary repairs ¢8rried out.
FID8nCl￿ revlew
nclpqlsoup¢eJ offundlmg
The cburch receivcs it5 fi￿dill8 by way of Mr¢kly offerings. Nital of th¢ ¢hureh PTemis¢s and Gift Aid d￿jationS from
church members.
ReJultslorthey*rfr
The fin8￿7a1 statements for the year are set out on pages 4 to 7. Th¢ Receipts and pa￿errtI A¢c4)unt on pag¢ 4 reflect8 a
defKit of £11.80612023.. 8urplu8 of £42161.
It iy the poiicy oftho ¢hwch tomaintain unrestricted fifftdi atA level wbich ¢qu8t¢5 to approximately Jix mottths unre*rieted
expenditure that allows sufficient filnds to enable th¢ ongoing work of the churth to be maiDtailled. Th¢ General Fund Im
pw 5 4131 D2remt¢r 2024 arnountrd to £63,082 (2023: £74,553), which is &bove th¢ T¢quired level.
Totsl reserve4 indudill& restridcd fimds, amouDt¢d 10 £63.082 (2023: £74.8881.
Tbe cburch makes Ik)DatioDs from 118 titbed Bift incorn¢ to indiiryduèls and OTgaDisation8 that are geD¢rolly known to the
Thistces and thr Churc￿ Tb¢ b¢neficiaric8 Alr involved in activities or mini&tries cornwible with the church'8 objective
b•h&lf nf the Truit¢e•
PrEsidriit
Daied.. 21: 0.It.'.... 2025
PA8e 2

Duke Street United Refonned Church
Report Df the IDdependent EJAmtner to the Trusteesfor theyeorended 31 DecEmkr2024
l T¢POrt on the accounts of th¢ churth for the y¢ar ended 31 December 2024 which aTr set out on pag¢s 4 to 7.
Re8pective re￿OnsIbilitie1 of trustees And exltniner
The charity's Trusiees are re5poDsiblc for tbe prcparotionof the accowits inacctsrthnce witb the tem)gof the Ch8Tities
and TTustec Investmcnt (Scatlandl Act 2005 aTMI the Chariti¢5 Accounts (Sc￿laT1d} Re￿￿tIonS 2006 (a$ aTncnd¢d).
Th¢ Charity Tn￿tee$ consider that the audit reqwrement of Regu]ation 10111 (dl of the Accounts R¢8ulations does
not apply. It is my responsibility to exarnin¢ th¢ ￿Counts as required section 44(1} Ic) of tbe Act and Èo state
whether particularmotters have come io my attentio
B4s1s of IDdependenÉ ¢xamlDer'5 ytstemellt
My examinption is rBrricd out in accordan¢e with Rcgulation I l of the ch￿]11¢5 Accounts (Scotlandl ReBulations
2006 (as amended). An examination includes a reyiew of the accounting records kept by the charity and a comparison
of thc accowrts presented with thos¢ r¢¢ords. It also iDcludes considerAliott of any unusual itemi or disclosure5 in the
ounts, and seck$ explanations from the TnJstC¢5 conccrnin8 such rnatten. The proc¢dur¢s undutsken do not
provith all th¢ ¢vR¢knce that would be required in an audit, and c0tt9equonlly I do not expreBs an audiL opinion OD the
view given by th¢ 4¢WUDts.
Independent Exarniner'j Statement
In the of my ¢xamitthtion, no matter has come to my 4tt¢ntion
. which give5 me rea50￿ble cau8e w believe that in any m8t¢riAI respect the requirements:
to keep a¢￿Unting rKords in accordanGc with S¢¢ti¢)n 44(l) {al of ¢he 2￿)5 Act and Re￿lation 4 of thc
2006 Accounts Re8uiations las amEndcd), and
to prepare accouDts whi¢h accord with the accounting records and comply Mqth R¢guhtion 9 of the 2006
Aceounts Regulatio￿9 lab gm¢nded)
have nLrt been met, or
2. to wbich. in my Opinio￿ attention 11m￿la be drnwn in order to enoble o prow utskntmdillg of the accounts to be
Manuging Director
Inne$ & Parner5 Limited
Chwtered Certified Account￿ts
lJJnE$ H(￿e
18 SbaiTrs B￿sineSS P
Houstoun Road
Liiingston
EH54 5FD
Date..
2025
Pa8e 3
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Innes & Partners
ChartprÉd C@rtified Accountarts

Duke Street United Refornied Church
Receipts and Payments Account
For the ￿ ended 31 Dec¢mber 2024
GeDeral
nd
Rutrlcted
funds
2024
Totsl
2023
T•taJ
Recelpts
Volurttary income freewill offtting
Voluntary incorne gift aid
Voluniary income opell plate
Giants
Donatii)ll8 indivithwls
Donation¥ orBanis4tious
Pr¢mis&8 renthl income
Elephant Stall
Events
Interrst Recciv
P￿nY a day boxes
Other income
2,(176
3,466
1.100
5,11110
12,718
200
11,500
446
1231
926
33
2,120
41,816
1076
3A66
1.100
4,704
3,382
836
6,939
11,264
12,718
200
li￿00
446
2.231
926
33
2,120
41.816
15,616
229
2,729
819
17
1,098
47,633
Tot41 re¢tlpts
Piyments
Maint0nan￿ of tninisty
Organ ryir And maintenon
Minio¢ry expellse$
Orynist ￿lary
Cleaner salory
her ￿l￿rIes- NIC
Building r¢p8irs
Buildin8 maintcnatt
Utilities costs
Insuran¢¢
Church subscripti￿$
Miscdlaneous donations
Donations to URC
Telq>hone
Trnvel hnd entertaftnm￿t
PR literatttre and trwhure$
Church BtAtionerypnd printing
Ministry pulpit supply
Church events caterins
Church evenis Outings
CopyTight li¢¢n¢¢
W*6it¢
Miseellaneous expenses
ludq>pDdcDt cxamination
Bmk cbaTges
Tfjtsl p4yrnents
SurplU￿(De￿￿t} before tranrfe
TrAnsfer between fvnds
19,059
19.659
18,755
720
3,850
3,143
3,547
1.075
1.872
1,956
2,349
4J50
3,351
4,013
4050
3J51
4,013
4,376
4J76
8,065
2,904
16117
286
424
301
642
143
258
424
301
642
570
314
72
225
45
1,005
271
498
103
594
201
213
201
286
213
201
219
219
53,622
(11,8116)
335
53.622
(11OQ6)
43.417
4,216
335)
(335)
335
sur1pu￿(￿efiCIt) after tr&nrfers
Totsl futtdg brougknt fonvard
Ciogittg fwid bAlanee
(11.471)
74AS3
(11000)
74,888
4.216
70,672
74,888
P￿4

Duke Street United Refonned Church
Statement of Balances
As at 31 Decanber 2023
Noteo
2024
2023
OpenlDg IDeficlt)
hl&D¢e for year
CloBln¥
balance
Openjng
Surplu
b￿￿nce for year
Clo¥lng
balance
Bank and ￿$h in hand
74.888
74,888
(11,806)
(liJts6)
63,082
63.082
70.672
4,216
74,888
74,888
Total bal*Tr¢eJ
70,672
4,216
Repre4ntsd by:
Unrestrlcted fun
Gcnernl
61082
74.S53
Re•trlcted
BeneVol￿t
COV￿19
271
63,082
74,888
Sts7teMe￿t of It JI Deeember 2024
H¢TitAbl¢ property (vlt cost)
440,000
440,000
1,070
550
Tax reclaim due
Otber debtors
4,250
Statement of IIAbllldu 4t 31 December 21)24
Ind¥p¢nd¢nt txaminltiott f¢¢
Pa￿￿ents due lo HNfRC
Salarits due to employees
720
648
760
864
698
2,iM13
2,272
The finAncial slatementB on page8 4 to 7 werc Approv￿ by th¢ Trustees on
th¢ir iKhalf by thc undernotryl..
2025 and signed on
￿L￿￿UL1.
The not¢s on page 6 to 7 forni part of these financial statements.
P88¢ 5

Duke Street United Refornied Church
Notes to the financial statements
For the )ear ended 31 Dewnber 2024
A¢countlttA pollcles
AccountiJAg convenrfon
The financial statements have be¢n prepar&1 under the hi5¢orical cost convention, and in wdance with the
Clwities Accounts (Scotland) ReBulation8 2(K)6 (as allwidedl.
BoJisoffinaAdrfl sthtearents
The financi&l 5talerncnts h&ve bccn prepaTed on a rec¢ipts and pa)rn¢nts basi8.
Re¢elpti PAymethts A¢¢LMtht
For the purtrtm of the Receipts And Pa￿nents account as sbovm on poge 4. fijnds are defined AS followB'.
UMeJlricÈ¢dfupdg wnpTiX 8rants and other income receiv￿ for the objects of the cburch without furthcr
sp￿iE¢d purpost and availEble u 8¢nwg1 Ojnds.
Rd¥tricledfyxds comprise income wbich ha8 be¢n Meived for the obj*t8 of the church Aod swified for a
re8triCted purp08e within thue obittts by the don(Y.
2. DoniiloDI
The ¢hurch rnade d￿atIonS to UK t*6¢d chArities of £424 (2023 '. £258) during the JtAr ending 31 Decemb
2024.
3. Tr#Diiedomi wltb Trwt•
There were tto trAts$acti￿￿ with the Trusre4s, and no remunwaiion nor expenseB were paid to tILe Tn￿
duriDg the sror endiog 31 Decem￿ 2023 (2022 .' nil).
4. Staff eoits And
2024
2023
Griffj$ 3•]￿1¢8
8.172
8,172
7.765
7,765
The aver#8e number of emploJ¢es thtring the y¢ar wa8 2 (2022.. 2).
Pri¢x to 31 March 2018 the church m?de paymeut5 to the United Ref((med Church Ministy ond Mission fuDd
in Tespect of the mini8teVs Nalary and expen¥w. Sin¢E l April 2018 PF¢>rnents h4ve been made to the Uniiwl
Refmcd Cburcb Ministy and Mission fithd in respect of the minister's salary aud pa>Thctsts have m
to S#u8htonhall Unitrd Rcfortncd Church iTh respect of th¢ minster's expenses. Tothl pawts were as follow3:
21123
MaInten￿ce of rninisty
Ministry expense8 and manse council tax
19,659
511
18.755
3,850
24309 22,605
Pase 6

Duke Street United Refornied Church
Notes to the financial statements
For the y¢8r ended 31 Decemt*r 2024
5. Unrestrleted fwidi
BAlance at
01.01.2024
BalaDC* a(
Retelpts P*ymenti Tr*nJfers Jl.12.2024
Gen¢ral
74,553
41,816
153,622)
(53,622)
335
63,082
Totsl unrutrlcted fwid•
74,553
41 J16
335
63,082
offunds
The Unrexfricted Generalfvnd repre5ent8 all income alld expenditure relating to the primary activities of
Ihe charity, other than rh￿ f￿ which fimding is re8tri¢tts
6. Re•trltthd futtd#
BAlinte at
Reo¢lpts Piyments TrAnifern 31.12.2024
(11,01.2024
B¢n¢vol¢nt
c0vIL￿19
271
(271)
164)
T•t*l rdtrletsd fundi
335
(335)
The Benevolentfynd rq>r¢8ents donations Tec¢ived for clwitable aaivitie5. Fully ¢Xpenj￿ in prniouj llmd
now c105ed.
The COYJ1%19fi4nd repre8eJt5 donation8 r￿e1Ved to cover the e(*t8 thributal to the imp&ct of COVLLkl9 on th¢
church. Fully expeftsed in previous )w. fftmd ttow closed.
Page 7