Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Scottish Charity No. SC011118
Duke St United Reformed Church
Trustees’ Report and Financial Statements For the year ended 31 December 2025
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Contents of the Financial Statements for the year ended 31 December 2025
| Page | |
|---|---|
| Report of the Trustees | 1 - 2 |
| Report of the Independent Examiner | 3 |
| Receipts and Payments Account | 4 |
| Statement of Balances | 5 |
| Notes to the Financial Statements | 6 - 7 |
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Report of the Trustees for the year ended 31 December 2025
The Trustees are pleased to present their report together with the financial statements of the church for the year ended 31 December 2025.
| Registered address | Bankers |
|---|---|
| 108a Duke Street | Royal Bank of Scotland PLC |
| Leith | 36 St Andrews Square |
| Edinburgh | Edinburgh |
| EH6 8HL | EH2 2YB |
Status of Charity and Governing Document
Duke St United Reformed Church is established by Constitution. It is a registered Scottish Charity (No. SC011118).
The church is a member of the United Reformed Church which is ‘Called to be God’s people, transformed by the gospel, to make a difference in today’s world’. The principal office is in London with an office for the Scottish Synod based in Glasgow.
Within the wider United Reformed Church the local church is a participant in the life of the national church and also of the Synod. The minister and a number of members have served on church committees and groups.
Objectives
The objectives are as follows:
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Worship – the church will continue to meet weekly for worship within the church premises whilst also providing a live transmission online via Facebook.
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Local and national relationships – the church will maintain and seek to develop relationships with a range of faith groups and local organisations through involvement in local and national groups. It will extend its involvement in the care of homeless people through joining the rota of churches providing Night Shelters for homeless people through the winter months. The members will continue to operate monthly on the Care Van. The Bethany Christian Trust co-ordinate both the Care Van and the Night Shelter work.
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Accommodation – The church will continue to make its accommodation available for use by community groups.
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Finance – The church will continue to seek ways to increase fund raising and weekly giving from members.
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Church profile – Progress will continue to be made in raising the church profile, through our Church website and Facebook page in 2026.
Appointment of Elders and Managers
The constitution of the local church provides for the appointment of elders and managers. The elders have responsibility for pastoral and worship matters within the life of the congregation. When the church was an independent congregational fellowship, elders, once appointed, were appointed for life. This tradition has continued since the union with the United Reformed Church. The management committee are Trustees as follows:
| Minister | Rev David Scott | (resigned on 01/09/2025) |
|---|---|---|
| President | Mrs Margaret McPherson | (resigned on 30/11/2025) |
| Secretary | Mr Kenneth A Maguire | |
| Clerk of works | Mr Leslie Douglas | |
| Treasurer | Mr Duncan M Walker | |
| Co-opted member | Miss Morag Donaldson |
Managers are appointed to serve for a four-year term, are able to offer themselves for re-election and have responsibility for matters of fabric, building and finance. The elders and managers, now meet together regularly throughout the year to discuss all matters relating to the operation of the church. The group is responsible to the church meeting of which there are four meetings held each year.
Page 1
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Report of the Trustees for the year ended 31 December 2025
Activities and achievements
The church has continued to meet regularly within the church as required by the constitution and online through Facebook and has addressed each of the objectives agreed for 2025.
The Youth groups attached to the church both the Boys Brigade and the Guides have continued to flourish and grow during the year with excellent leaders in place.
The principal activities of the congregation in the year were the holding of public worship in the Sanctuary on the Lord’s Day, meeting for prayer and Bible study, involvement in local and national groups, maintaining and seeking to develop relationships with a range of faith groups and local organisations.
The main sources of income are donations from the members of the church, some events and the rental of the church premises. The fabric of the church building has been kept under regular review and any necessary repairs carried out.
Financial review
Principal sources of funding
The church receives its funding by way of weekly offerings, rental of the church premises and Gift Aid donations from church members.
Results for the year
The financial statements for the year are set out on pages 4 to 7. The Receipts and Payments Account on page 4 reflects a deficit of £5,932 (2024: deficit of £11,806).
Reserves
It is the policy of the church to maintain unrestricted funds at a level which equates to approximately six months unrestricted expenditure that allows sufficient funds to enable the ongoing work of the church to be maintained. The General Fund on page 5 at 31 December 2025 amounted to £57,150 (2024: £63,082), which is above the required level.
Total reserves, including restricted funds, amounted to £57,150 (2024: £63,082).
Donations and gifts
The church makes donations from its tithed gift income to individuals and organisations that are generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the church’s objectives.
On behalf of the Trustees
(KM,10B47DAD7FE4443... by: Mr Kenneth A Maguire Secretary
07.05.2026 Dated: …………………….
Page 2
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Report of the Independent Examiner to the Trustees for the year ended 31 December 2025
I report on the accounts of the church for the year ended 31 December 2025 which are set out on pages 4 to 7.
Respective responsibilities of trustees and examiner
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The Charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the 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 Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the 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 accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in any material respect the requirements:
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to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
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to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended) have not been met, or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Juan Herbst CA
Director
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
07.05.2026 Date: ……......................
Page 3
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Receipts and Payments Account
For the year ended 31 December 2025
| Receipts Voluntary income freewill offering Voluntary income gift aid Voluntary income open plate Grants Donations individuals Donations organisations Premises rental income Elephant stall Events Interest Received Penny a day boxes Other income Total receipts Payments Maintenance of ministry Organ repair and maintenance Ministry expenses Organist salary Cleaner salary Other salaries - NIC Building repairs Building maintenance Utilities costs Insurance Church subscriptions Miscellaneous donations Donations to URC Synod Telephone Church stationery and printing Ministry pulpit supply Church events catering Church events Outings Copyright licence Miscellaneous expenses Independent examination Bank charges Total payments Surplus/(Deficit) before transfers Transfer between funds Surlpus/(Deficit) after transfers Total funds brought forward Closing fund balance |
General 2025 fund Total £ £ 1,408 1,408 3,460 3,460 1,129 1,129 - - 15,764 15,764 500 500 10,236 10,236 461 461 1,898 1,898 658 658 232 232 1,140 1,140 |
2024 Total £ 2,076 3,466 1,100 5,000 12,718 200 11,500 446 2,231 926 33 2,120 |
|---|---|---|
| 36,886 36,886 |
41,816 | |
| 19,549 19,549 696 696 2,450 2,450 3,436 3,436 4,763 4,763 - - - - 1,861 1,861 3,751 3,751 2,226 2,226 382 382 370 370 - - 689 689 - - 450 450 54 54 - - 294 294 902 902 720 720 225 225 |
19,659 - 4,550 3,351 4,013 808 4,376 8,065 2,904 2,607 286 424 301 642 69 - 213 201 286 - 648 219 |
|
| 42,818 42,818 |
53,622 | |
| (5,932) (5,932) - - |
(11,806) - |
|
| (5,932) (5,932) 63,082 63,082 |
(11,806) 74,888 |
|
| 57,150 57,150 |
63,082 |
Page 4
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Statement of Balances
As at 31 December 2025
| Notes | 2025 | 2024 | |||||||
|---|---|---|---|---|---|---|---|---|---|
| Opening | (Deficit) | Closing | Opening | (Deficit) | Closing | ||||
| balance | for year | balance | balance | for year | balance | ||||
| £ | £ | £ | £ | £ | £ | ||||
| Bank and cash in hand | 63,082 | (5,932) | 57,150 | 74,888 | (11,806) | 63,082 | |||
| Total cash balances | 63,082 | (5,932) | 57,150 | 74,888 | (11,806) | 63,082 , |
|||
| Represented by: | |||||||||
| Unrestricted funds | 5 | ||||||||
| General | 57,150 | 63,082 | |||||||
| 57,150 | 63,082 | ||||||||
| Statement of assets at 31 December 2025 | |||||||||
| Heritable property (at cost) | 440,000 | 440,000 | |||||||
| Trade debtors | 770 | 1,070 | |||||||
| Tax reclaim due | 3,872 | 3,180 | |||||||
| 4,642 | 4,250 | ||||||||
| Statement of liabilities at 31 December 2025 | Statement of liabilities at 31 December 2025 | Statement of liabilities at 31 December 2025 | |||||||
| Independent examination fee | 792 | 720 | |||||||
| Payments due to HMRC | - | 585 | |||||||
| Salaries due to employees | 111 | 698 | |||||||
| 903 | 2,003 | ||||||||
| 04.05.2026 |
The financial statements on pages 4 to 7 were approved by the Trustees on ...................................... and signed on their behalf by the undernoted:
Mr Kenneth A Maguire Secretary
Mr Duncan M Walker Treasurer
The notes on page 6 to 7 form part of these financial statements.
Page 5
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Notes to the financial statements
For the year ended 31 December 2025
1. Accounting policies
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis of financial statements
The financial statements have been prepared on a receipts and payments basis.
Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 4, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
2. Donations
The church made donations to UK based charities of £370 (2024 : £424) during the year ending 31 December 2025.
3. Transactions with Trustees
There were no transactions with the Trustees, and no remuneration nor expenses were paid to the Trustees, during the year ending 31 December 2025 (2024 : nil).
| 4. Staff costs and numbers Gross salaries |
2025 2024 £ £ 8,199 8,172 8,199 8,172 |
|---|---|
The average number of employees during the year was 1 (2024: 2).
Prior to 31 March 2018 the church made payments to the United Reformed Church Ministry and Mission fund in respect of the minister's salary and expenses. Since 1 April 2018 payments have been made to the United Reformed Church Ministry and Mission fund in respect of the minister's salary and payments have been made to Saughtonhall United Reformed Church in respect of the minster's expenses. Total payments were as follows:
| Maintenance of ministry Ministry expenses and manse council tax |
2025 2024 £ £ 19,549 19,659 2,450 4,550 21,999 24,209 |
|---|---|
Page 6
Docusign Envelope ID: B3EB6679-AD0A-8A3F-82D0-CA4BBB1A16F5
Duke St United Reformed Church
Notes to the financial statements
For the year ended 31 December 2025
| 5. Unrestricted funds Balance at 01.01.2025 £ General 63,082 Total unrestricted funds 63,082 |
5. Unrestricted funds Balance at 01.01.2025 £ General 63,082 Total unrestricted funds 63,082 |
Receipts £ 36,886 |
Payments £ (42,818) |
Balance at Transfers 31.12.2025 £ £ - 57,150 - 57,150 |
|---|---|---|---|---|
| 63,082 | 36,886 | (42,818) |
Explanation of funds
The Unrestricted General fund represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
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