Report of the Trustees and Independently Examined Financial Statement For The Year Ended 31 December 2025 For Barrhead United Reformed Church SC011628
Voluntary Action East Renfrewshire SCIO Linda McCullagh BA 4D Rouken Glen Park Thornliebank East Renfrewshire G46 7UG Scottish Charity: SCO28103
Barrhead United Reformed Church SC011628
Contents of the Financial Statements For the Year Ended 31 December 2025
| 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 |
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Barrhead United Reformed Church SC011628
Report of the Trustees For the Year Ended 31 December 2025
The Deacons of Barrhead United Reformed Church in their capacity as 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.
Registered Address
Barrhead United Reformed Church 64 Lowndes Street Barrhead G78 1QX
Office Bearers
Myra Rose President & Treasurer Carole Chrisholm Vice-president Rena Hannah Secretary
Other Deacons
Elizabeth Athey Kenneth Athey Elizabeth Hannah Moira McCarney Jackie McDowall Mattie Rankin Mary Shaw Isabel Wallace Rev’d Gordon Smith Helen Kavanagh Karen Carrey Elizabeth Stansfield
Minister
Rev’d Lesley Thomson
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.
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Barrhead United Reformed Church SC011628
Report of the Trustees For the Year Ended 31 December 2025
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 £ 210,076 of which £ 141,904 is a restricted fund held in the Fabric account to ensure sufficient funding for future building repairs, and free reserves of £ 68,173.
The deficit for the financial year for the general fund of (£371) compared to a surplus of (£11,046) in 2024. The surplus in the restricted Fabric account was £ 1,288 compared to a surplus of (£1,003) in 2024 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:
Myra Rose 02/06/26
Myra Rose – President/Treasurer
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Barrhead United Reformed Church SC011628
31 December 2025 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 2025 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
-
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.
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Date: 22/6/26
Name: Linda McCullagh
Relevant qualification: BA
Address:
60 Busby Road Clarkston East Renfrewshire G76 7AT
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Barrhead United Reformed Church SC011628
Statement of Receipt and Payments For the Year Ended 31 December 2025Financial
| Receipts | ||||
|---|---|---|---|---|
| Unrestricted funds to nearest £ |
Restricted funds to nearest £ |
2025 Total funds current period to nearest £ |
2024 Total funds last period to nearest £ |
|
| VoluntaryIncome | £33,917 | £33,917 | 51,916 | |
| fundraising activities |
£21,452 | - | £21,452 | 20,362 |
| Investment income |
- | £1,588 | £1,558 |
2,015 |
| Total receipts | £55,369 | £1,558 | £56,957 | 74,293 |
| Payments | ||||
| Charitable activities |
£43,866 | 300 | £44,166 | 51,709 |
| fundraising activities |
£11,874 | - | £11,874 | 10,535 |
| Grants & Donations |
- | |||
| Governance costs: | - | |||
| Totalpayments | £55,740 | 300 | £56,040 | 62,244- |
| Net receipts / (payments) |
(£371) | £1,288 | £917 | 12,049 |
| Transfer to/(from) funds |
- | - | ||
| Surplus/(Deficit) foryear |
(£371) | “1,288 | £917 | 12,049 |
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Barrhead United Reformed Church SC011628
Statement of Balances For the Year Ended 31 December 2025
| 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 | 209,159 | 197,111 | ||
| Surplus / (deficit) shown on receipts and payments account |
(371) | 1,288 | 917 | 12,049 | ||
| Cash and bank balances at end of year |
68,173 | 141,904 | 210,0769 | 209,159 | ||
| 2024 | 2023 | |||||
| BANK ACCOUNTS General Account |
30,838.35 | 36,998.37 | ||||
| Fabric Account | 141,903.80 | 140,615.56 | ||||
| CommunityCafe | 37,334.183 | 31,545.53 | ||||
210,076.30 209,159.46
Approved by the Trustees and signed on their behalf. Signature Print Name Date signed ………… Myra Rose ………………… Myra Rose 06/06/26
Position President/Treasurer
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Barrhead United Reformed Church SC011628
Notes to the Accounts For the Year Ended 31 December 2025
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 to 7
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 8 &9
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.
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Barrhead United Reformed Church SC011628
Notes to the Accounts For the Year Ended 31 December 2025
4 Income from Donations
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Small miscellaneous | 1,002 | 11,167 | |
| **5 ** | Grants | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Unrestricted Grants | 650 | 0 |
6 Income from charitable activities unrestricted fund
| 2025 £ |
2024 £ |
|
|---|---|---|
| Collections | 18,515 | 22,216 |
| HMRC | 0 | 0 |
| Assessment Contributions | ||
| Christian Aid | 365 | |
| Fund raising | 21,452 | 20,361.92 |
| Bus Hire | 120 | 0 |
| Bank Refund | 0 | 0 |
| Donations | 11,167 | |
| Energy | 5,498 | |
| Rent Manse | 10,053 | 9,648 |
| Hall Income | 3,211 | 3,388 |
| Sale of assets | 0 | 0 |
| Friendshipclub | 0 | 0 |
| Refund | 0 | 0 |
| Total | 53,716 | 72,278.92 |
7 Expenditure for charitable activities unrestricted
| Ministerial Costs | 2025 £ |
2024 £ |
|
|---|---|---|---|
| Ministry& Mission Contrib | 478 | 7,400.75 | |
| Pulpit Supplies | 320.00 | ||
| Ministers | 26,584 | 19,353.96 | |
| Manse expenses | |||
| House insurance | 665 | 619.84 | |
| Council tax | - | - | |
| Telephone | 0 | ||
| Maintenance & repair | 90.00 | ||
| Building Costs | |||
| Salaries | 9,672 | 9,209.69 |
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Barrhead United Reformed Church SC011628
Notes to the Accounts For the Year Ended 31 December 2025
| Building costs cont. | 2025 £ |
2024 £ |
||
|---|---|---|---|---|
| Church/hall insurance | 507 | 476.10 | ||
| Heating,lighting& water | 3,166 | 5,633.67 | ||
| Repair & Maintenance | 293 | 1,312.07 | ||
| Sub Total | 41,365 | 44,416.08 |
| Other Costs | 2025 £ |
2024 £ |
|
|---|---|---|---|
| Gifts | 550.00 | ||
| Printing& Stationary | 150 | 569.81 |
|
| Travel | 1,480 | 1,020.00 |
|
| General Expenses | 300 | 440.00 | |
| Examination Fee | 55 | 0 | |
| Fund raising | 11,874 | 10,535.36 | |
| Equipment | 2,805.50 | ||
| Donations | 515 | 895.21 | |
| Sub Total | 14,375 | 16,815.88 | |
| Total | 55.740 | 61,231.96 |
8 Income for charitable activities restricted
| 2025 £ |
2024 £ |
|
|---|---|---|
| Donations | 0 | 0 |
| Interest | 1,588 | 2,015 |
| Total | 1,588 | 2,015 |
9 Expenditure for charitable activities restricted
| 2025 £ |
2024 £ |
|
|---|---|---|
| Church | 862.09 | |
| Manse | 0 | 0 |
| FriendshipGroup | 300 | 150.00 |
| Equipment | 0 | 0 |
| Heat &Light | 0 | 0 |
| Total | 300 | 1,012.09 |
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