Report of the Trustees and Independently Examined Financial Statement For The Year Ended 31 December 2024 For Barrhead United Reformed Church SC011628 Voluntary Action East Renfrewshire SCIO 60 Busby Road Clarkston East Renfrewshire G76 7AT Scottish Charity: SCO28103 Barrhead United Reformed Church SC011628 ## **Contents of the Financial Statements For the Year Ended 31 December 2024** ||Page| |---|---| |Report of the Board of Trustees|1 to 3| |Report of Independent Examiner|4| |Statement of Receipt and Payments|5| |Statement of Balances|6| |Notes to the Accounts|7 to 9| 1 Barrhead United R8fomi8d Church SC011628 Report of the Trustees For the Year Ended 31 December 2024 The Deacons of Barrhead United Reformed Church in their capacity a5 Charity Trustees present their report with the final financial statements of the Charity for the year ended 31 December 2018. The Trustees have adopted the provision of the Statement of Balances for Payment and Receipt Accounts by Independent Examination. Re8iStered Address Barrhead United Reformed Church 64 Lowndes Street Barrhead G78 IQX Office Bearers President & Treasurer Vice-president Secretary Other Deacons Minister Structure and Governance Barrhead United Reformed Church is an unincorporated organisation and establishment in terms of the United Reform Church Act 2000 and became a registered Scottish Charity on 15 May 1956. The congregation have the right to call a Minister who is an ordained Minister of word and sacrament in the United Reformed Church. and elect and ordain elders. Barrhead United Reformed Church SC011628 ## **Report of the Trustees For the Year Ended 31 December 2023** ## **Trustee Recruitment and Appointment** New Trustees are actively sought in the course of the activities of the Church from its congregation. ## **Objectives and Activities Purpose of Barrhead United Reformed Church** The advancement of religion, The advancement of citizenship or community development, The advancement of human rights, conflict resolution or reconciliation, The promotion of religious or racial harmony, The promotion of equality and diversity, The advancement of environmental protection or improvement, Any other purpose that may reasonably be regarded as analogous to any of the preceding purposes ## **Statement of Main Activities in Relation to these Objectives** The Church opens regularly for Public Worship on Sundays at 11.15a.m. Other Public Services of Worship are held on specials occasions. The Church operates a Community Café. The Café is also used by other Christian and Secular Groups and is regarded as a Hub for the Community Christian Witness. ## **Financial Review** There was an increase in income this financial year, which was more than expected with the current cost of living crisis. The charity has reserves of £ 209,159 of which £ 140,616 is a restricted fund held in the Fabric account to ensure sufficient funding for future building repairs, and free reserves of £ 68,544. The surplus for the financial year for the general fund of £6,935 compared to a surplus of (£6,935) in 2023. The surplus in the restricted Fabric account was £ 1,003 compared to a surplus of (£1,621) in 2023 The Trustees continue to monitor a strict budget control. The Charity Trustees are of the opinion that the funds available are adequate. ## **Statement As To Disclosure Of Information To Independent Examiner** So far as the Board of Trustees is aware, there is no relevant information of which the Independent Examiner is unaware. ## **ON BEHALF OF THE Board of Trustees:** **29/4/25** President/Treasurer 3 Barrhead United Reformed Church SC011628 ## **31 December 2024 Report of the Independent Examiner to the Board of Trustees of Barrhead United Reformed Church** I have examined the financial statements of Barrhead United Reformed Church for the year ended 31 December 2024 on pages Five To Nine. The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. 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. My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. 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 any 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 accounts In the course of my examination, no matter has come to my attention 1. 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 accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met. 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **Signed: Date:** 29/4/25 **Name: Relevant qualification:** BA **Address:** 4 Barrhead United Reformed Church SC011628 ## **Statement of Receipt and Payments For the Year Ended 31 December 2024** |**Receipts**||||| |---|---|---|---|---| ||Unrestricted funds
to nearest £|Restricted
funds to
nearest £|2024
Total funds current
period to nearest £|2023
Total funds last
period to nearest £| |||||| |VoluntaryIncome|51,916||51,916|37,575| |||||| |fundraising
activities|20,362|-|20,362|22,573| |Investment
income|-|2,015|2,015|
1,621| |||||| |Total receipts|72,278|2,015|74,293|61,769| |||||| |**Payments**||||| |Charitable
activities|50,697|1,012|51,709|46,144| |fundraising
activities|10,535|-|10,535|7,069| |Grants &
Donations|-|||| |Governance costs:|-|||-| |Totalpayments|-61,232|1,012|62,244-|53,213| |||||| |Net receipts /
(payments)|11,046|1,003|12,049|8,556| |Transfer to/(from)
funds|||-|-| |Surplus/(Deficit)
foryear|11,046|1,003|12,049|8,556| 5 Barrhead United Reformed Church SC011628 ## **Statement of Balances For the Year Ended 31 December 2024** |||||||| |---|---|---|---|---|---|---| |||Unrestricted
funds to
nearest £|Restricted
funds to
nearest £|
Total currentperiod||Total last
period| |||||to nearest £||to nearest £| ||Cash and bank
balances at start
ofyear|57,498|139,613|197,111||188,555| ||Surplus / (deficit)
shown on receipts
and payments
account|11,046|1,003|12,049||8,556| |||||||| ||Cash and bank
balances at end of
year|68,544|140,616|209,159||197,111| |||||2024||2023| ||**BANK ACCOUNTS**
General Account|||36,998.37||30,166.85| ||Fabric Account|||140,615.56||138,750.922| ||CommunityCafe|||31,545.53||28,193.05| |||||||| 209,159.46 197,110.82 Approved by the Trustees and signed on their behalf. **Signature Print Name Date signed ……… …………… …29/4/25……** **Position** President/Treasurer 6 Barrhead United Reformed Church SC011628 ## **Notes to the Accounts For the Year Ended 31 December 2024** ## **1 Accounting Policies** ## **a) Basis of preparation and assessment of going concern** The accounts (financial statements) have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern for a period of at least twelve months from the date of the approval of the financial statements. Accordingly the financial ## **b) Funds structure** Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain a single unrestricted fund for the day-to-day running of the Charity. ## **Further details of unrestricted fund is disclosed in notes 5 & 6** Restricted funds may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes. During the year the charity received £135,000 designated to meet any major repairs and maintenance. ## **Further details of restricted fund is disclosed in notes 7 & 8** ## **c) Tangible fixed assets** In addition to the balance sheet the Church owns the Church hall at 2 Arthurlie Street Barrhead together with the fixtures and equipment therein. It also owns the Manse at 75 St Mary’s Gardens Barrhead. These assets are not capitalised. ## **2 Legal Status** The charity in an unincorporated organisation and establishment in terms of the United Reform Church Act 2000 and became a registered Scottish Charity. ## **3 Related party transaction and trustee’s expenses and remuneration** During the year payments were made to the United Reformed Church, Ministry Mission Fund. This payment was approved by the Deacons. Further details are disclosed in note 6. No Trustees received expenses payments. 7 Barrhead United Reformed Church SC011628 ## **Notes to the Accounts For the Year Ended 31 December 2024** ## **4 Income from Donations** ||2024|2023| |---|---|---| ||£|£| |Small miscellaneous|11,167|2,895| ## **5 Income from charitable activities unrestricted fund** ||2024
£|2023
£| |---|---|---| |Collections|22,216|20,429| |HMRC|0|0| |Assessment Contributions||40| |Gift collection||866.69| |Fund raising|20,361.92|22,572| |Refund Church Houses|0|0| |Bank Refund|0|
0| |Donations|11,167|2,895| |Energy|5,498|0| |Rent Manse|9,648|9,518| |Hall Income|3,388|,388| |Sale of assets|0|0| |Friendshipclub|0|0| |Refund|0|0| |**Total**|**72,278.92**|**58,943**| ## **6 Expenditure for charitable activities unrestricted** ||**Ministerial Costs**|2024
£|2023
£| |---|---|---|---| ||Ministry& Mission Contrib|7,400.75|18,432| ||Pulpit Supplies|320.00|0| ||Ministers|19,353.96|5,745| ||**Manse expenses**||| ||House insurance|619.84|582| ||Council tax|-|-| ||Telephone|0|0| ||Maintenance & repair|90.00|
0| ||**Building Costs**||| ||Salaries|9,209.69|7,550| ||Church/hall insurance|476.10|424| ||Heating,lighting& water|5,633.67|6,336| ||Repair & Maintenance|1,312.07|1,815| ||Sub Total|**44,416.08**|**40,884**| 8 Barrhead United Reformed Church SC011628 ## **Notes to the Accounts For the Year Ended 31 December 2024** ||**Other Costs**|2024
£|2023
£| |---|---|---|---| ||Gifts|550.00|0| ||Printing& Stationary|569.81|
708| ||Travel|1,020.00|0| ||General Expenses|440.00|490| ||Tax|0|700| ||Fund raising|10,535.36|7,069| ||Equipment|2,805.50|0| ||Donations|895.21|2,157| ||Sub Total|**16,815.88**|**11,124**| ||||| ||**Total**|**61,231.96**|**52,008**| ## **7 Income for charitable activities restricted** ||2024
£|2023
£| |---|---|---| |Donations|0|
0| |Interest|2,015|1,621| |Bonus ball|0|0| |Income 20p|0|0| |Tea money|0|0| |**Total**|**2,015**|**1,621**| ## **8 Expenditure for charitable activities restricted** ||2024
£|2023
£| |---|---|---| |Church|862.09|0| |Manse|0|0| |FriendshipGroup|150.00|0| |Equipment|0|0| |Heat &Light|0|1,205| |**Total**|**1,012.09**|**1,205**| 9