CAIRD AVENUE UNITED FREE CHURCH OF SCOTLAND
Scottish Registered Chanty, SC 011683
A Congregation of the Unrted Free Chur¢h of Scotland,
Congregational Report and Financial Ststements
Year to 31 December 2024
Principal Place of Worship and of Congregational activities:
f.hiirph 2nA Hallo e_airfl Av<aniia niinfloa

Congregational Report and Financial Ststements
Year to 31 December 2024
Page
Contents
Tru$teè•, Office B8ar•rn, and member8 of the Courts of the Congregation 2
Congrngatlonal Report
Report of tho Indopond•nt Examlners
Re¢elpts and Paymonts of Congregatlonal Funds
8-10
Statement ol Congregatlonal Funds
io
Notes to tho Flnanclal Statements
11
Page 1

P•gel
Offlce Bearern, Trust•e•. and %lembor8 of the Courts of the Congregati•n
8•rving during Y￿r •ndlng 31*1 D•c•mber 2024
Minister
Office Bearnrn
Property Tr￿tt•S Alinister. Session Clerk Clerk to Board. Treasurnr.
(ex Offlco)
Klrk Se8slon
Ministsr
S•88ion Clerk
Eldèrs: .
Congregatlonal Board.
No re81gnations or appoinlJnonts during the year 2024
Bankern
Royal Bank of Scotland , Kingsway Cir¢u• . Strathmartlno Road . Dun(kn &
irgln Bank, Hlgh SL Branch,74 High Street. Dunde•
Ind•pondent Examlner

P•gè 3
Congregational Report Year to 31 December 2024
1. Constltutlon and Prlnclpal Actlvltl•8
The Unrted Free Church of Scotland. with all the Chur¢he$ of the Refomatr'on. acknowl•dges as
its Supreme Standard the Word of God contained in the Scriptures of the Old New
Testaments.
The Church holds 88 its Subordinate Standard the Westminster Confession of Faith., ty its
Declaratory Acts rt recognises liberty of Judgment on points of doctrine which do not enter into the
substance of the farttt. and it claims the rioht as duty may require, to interpret. add to, frDdify, or
change her subordinate standards. under the promised guidance of the Holy Spirit, an¢ with a
direct responsibility to her Lord.
The Church approves the emphasi8 of the Declaralory Acts on the love of God for all mankind, the
fm offer of $olvalion to all, the obligation of the Universal Church to makè known the Gospel
throughout the world, and the renunciation of coercion, per8ecution and intolerance in m•tters of
rèligion.
Accordingly this Church accepts the obligation to wilne88 to the truth of the Gospel and b serve
men in the name of Chfist with regard alike lo their 8pintual and material wewafe, both at h¢Jne and
overseas.
2. Rospon8lbllltlo3 of tho Congregatlon
As a Congregation of the Unrted Free Church of Scotland this Congregation is unler the
jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the
North lin which this Congregation resides) and the General Assembly of the United Free Church
in all matters pertaining to rt8 8Piritual and t8mporal (including financial) affairs 11 seeks to trAercise
these oblig8tion8 Within its fellowship and to the people in the community of which it is part.
3. Ro•pon•lbllltl•• and Appointm•nt of Offi¢• B••r•rn
All matters affecting the 8pirilual well being and order of the Congregation 18 exercised by Ihe Kirk
Session of this Congregation. The Kirk Se8$ion ¢on3ists of the Its Mlnl•ter and ruling eldars All
temporal affairs (including financial) of th8 Congregation are administered by the Congreg•tlonal
Board of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office
Bearer8 named on page 2 of this Report.
The Mlnlster of this Congregation was appolnted by the Presbyiery of the North Elders, olected
in accordance with Ihe Practice and Procedure of the Unrted Free Church of Scotland, along wilh
members, elected by the Congregation at the Annual General Meeting or at a meeting of the
Congregation specifically called for that purpose. form the Congrogatlonal Bo•rd . Office Bèarers
are appointed by the Courts which they senle.
All offices of the Church are open lo any member in full communion. Each Congregation al￿1nts
elders to the Presbytery and to be Commissioners to the General Assembly. 'Presbyteri•nism'
mean8 the govemment of the Church by elders

Paga 4
4. Actlvill•• and A¢hl•v•m•nts
Brlef rn8umel•ummary ol Congf•gatlon*l Athlll•• . slgnlficairt •v•nts l Gh•nw durlng
year.
The Church holds moming 80Nice$ at 11.LX) a.m. each Sunday , Conducled by the minister, the
four of those are C¢)mmunion Services. There 1$ also a prayer m*ling on
SLJnday Inofiiing bel?ie church and on each month there is coffee after thurth to raise monies for
charrties. Also on each 4th Sunday ther8 is a SeN1￿ for people from Hong Kong taken by their own
Pastor, This year the church large hall has been used by the Dundee Healthy Living initiative for
their Keep Fil . Yoga and Weight Management groups. 0￿S1OnallY the18rge hall is used by the
Nursery School over the road when they require rt as they do not have a hall of their own Inler
hurch activities take place befv4een ColdsKle Church and ourselves al Chr15tmas and Easter for
Services. We raise lunds for 8lytheswood Shoe Box Appeal , Malw Fruits and the Fo(*J Bank
6. Flnancial Slat•m•nts and Fund•
In accordance wrth the Charrt￿ and Trustee Investment { Scotland ) Act 2005 { Yhe 2CQ5 Act, )
and the Charities Accounts { Scotland ) regulations 2006 { 'R8gulalions' i and being a Charrty with
an annual gross income less than £100.000 . the Flnanclal s￿t￿￿nts of thls Congr•gatlon 8•t
out on p•go• 8 to 10 con•lst of a Statwn•nt of Congrng•tJon Fund• •nd movemonts th•ron
duflng tho Y•ar endlnq 31•t Decembw 2024 and delalls of the R•c•lptA and P4yment,
Surplu•, •nd N•t Mov•m•nt on Fund• durlng th• y•ar wlth •uppl•m•ntsry not•• thor•on
whero approprlate.
Th• Church h*d a d•ficlt In It• G•Mral Ac¢ounl of £29,956-25p whlch was an Incr•ase on
last year . Moni•• were t•ken from th• Pjlanm Fund which Is held in Head Offico too balan
th• book8. Wfj hold funds thls year of £42,11743p whlch 18 down from last years £69,641.
04p , Th1• again du• to Incr•a••• in ga• , •lectrlclty , in•uranc•, salary and u•lng m•nie• sn
th• Manse Fund too tsalan￿ th• l)ook•.
6. A¢countlng Pollcl••
The main sources of income are the voluntsry offerings. donation8 and olher dving of
members, adherents, a￿1 retated (Ygani8ations, and interest ¢x di¥NJends on Congregation
Funds.
The R￿1p1S and Payment8 of CongregatK)n Funds are recorded and reported on a cash
received and cash Pa￿ (as inv¢iceslarxounts are received) basis respectively. In tr* event
that a commitment is made after the date of the Statement of Balances vhiich wll materially
reflect on the amount of any Fund(sl this wryll be reported in the accompanying Notes lo the
Financial Statements.
The Balances ol Congregatson Funds rewesents sums available for the ongoing w•rk and
aclivrties of the Congregation, stating ¥%thether each Fund is Unrestricted, Desffjnated,
Restricted or Endowment and . where appropnate, for what purpose and how th888 Funds
are held or invested.
Page 4

7. Land and Propgrty
Land and Property ¢onsist of Church , Church Hall together with fittings and fumi8hings fjncluding
communion and other ecclesiastical artjcles . Also the Congrègation now has a manse. tNhlch is
50?A owned by them and the other 50% by the Donomlnatlon .
These are held as functional property for the use of the Congregation in fulfilling its aims *d
mission arrfj in which its activrties are carried out for inveslment an(Vor resale. No market value is
pla¢ed on these Assets.
8. Independent Examlnor
In accordance with the temis of 'terms 2005 Ad , Seclion 44111 Icl . and as a charity falling under
regulation 9, of 'The Regulations,, and not required to carry out an audit under paragraph 9141 . an
Independent Examiner has been appointed in accordance Y￿th regulation 11 of'The RegulBtions'
lo carry out a competent examination of the Rewt and financial Statements of the Congwalion.
The Independent Examiner's Report for the year to 31" December 2024 is on page 7.
Page S

Pag• 5
9. Approval of Congregatlon Report and Financial Statements
The Congregation Report and Financial Statemènts were approved by the
Congr•gatlonal Board at their meeting on 7th Aprll 2025 and by the Congregation at the
Annual General Meeting held on 26th May 2025. The Office 8earers aulhonzed to sign the
report and Financial Statements on behalf of the Congregation are

Independent ExamineVs Report to the Trustees and Office
Bearers of Caird Ave. ,Dundee, United Free Church of
Scotland
I report on the Report and Financial Ststernents of the Congregation for the year ending
31st De￿rnber 2024 which are set on pages 3 to 5 and 7 to 10.
Re8pectlvo R¢•ponslbllltie• of Office Bearern & Trustees & Examln•r
The Congregation's Office Bearers and Twstees are responsib￿ for the preparatlon of
the Report & Accounts in accordance with the terms of the Char5ties & Trustee Invostrnent
(Scotland )Acl 2005 ( "The 2005 Act") & the Chanties Accounts (Scotland} 2006. The
Congregation's Office Bearers & Trustees consider that the requirements of Regulation 9
apply but not those of paragraph 9(4) of the Accounts Regulations.
It is my responsibilty to examine the Report & Finan￿ Statements as Tequired under
section 44(1)(c), of the Act and to state whether particular matters have come to my
attention.
8asis of Independent examlnerfs statement
My examination is Carried out in accordance with regulation 11 of the Charrties Accounts
(Scotland) Regulations 2006. An examination includes a review of the accounting records
kept by the Congregation & a rA)mparison ot the report and accounts presented with those
records. It also includes consideration of any unusual Items or disclosures in the
report & accounts , & seeks explanats'ons ftom the Offi￿ bearers and trustees conceming
such matters. The pro￿ureS undertaken do not provide all the eviden￿ that would be
required in an audrt, & consequenlly I do rK)t express an audit opinM)n on the view gplen by
the report and accounts.
Independent Examiners Statement
In the course of my examination , no matter has come to my attention
1. which gives me reasonable cause to beI￿ve that any material respect Ihe
requirements.-
(a) to keep accounting records in accordance with Section 44{1){a) of the 2005 Acl
and Regulation 4 of the 2006 Accounts Regulations and
(b) to prepare report and account which accord with the accounting records and
comply with Regulation 9 of the 2006 Accounts Regulat￿n$
have not been met. or
2. to which in my opinion, attention should be drawn in order to enable a proper
underst8fKling of Ihe Report and Finan￿ Statements to be leached.

UNrrED FREE CHURCH OF SCOTLAND
IRD AVENUE. CENTRAL CONGREGATION, DUNDtE
l Deslgnated Scottlsh Charity NO.Sc￿lI683l
The Annual General Meeting for the passin8 ofthe accounts will be held in the Church on thro 25, May 2025 after thi mornin8 service.
BUSINESS
Minutes
Session Report
Report of Congregational Board
Election of Manageis
Election of Clerk
Election of Treasurer
Election of External Examiner
CONGREGATIONAL BOARD (Retlring Managers are eligible for re- lection)
Any Qther Competent Business

GENERAL FUND FOR THE YEAR ENDING 31" DECEMBER 2024
Ordh•
l.Qrdkna Offerin
2. FWO
Mon Coven•nted
3. Glft L>Jnatk>ns
4. Tax Recmrod
É I.612￿
É 2,33>50
£ 7.In>O)
£ I,W08
E 1,81W
£ 2.333U)
C 10 074-SJ
£ i.LVJ-CbJ
l.MiAi5terf5 511
2.Pu
3.Te
TrdlN.I.
£ 33.544-39
?￿26
£ 46M2
£ 34,14S 6",
nses
É 313y.18
65&Lh)
45&52
£ 3).1￿1-S0
adb•nd
5.EyJnatians lor use of haus
6. t*natKffjs
7. Sum RawtforTa
É 1.72
£ 2,ZCI>CXJ
É 12>(
£ i,￿())
É 12SXX)
22fy
Tr￿£/ Chow Fees
£ 16.35
E19.52>14
?. CouDril Taxts
8.Ins¥￿￿e ChuTth & Manse
9. Heat &
lo.r￿£
£ 1.561-61
£ 2.322-34
£ 4,79>98
9. Frum Church
nwkns
LC. Income Irorn Irivestrnellts
11. 5tedfa
12. Fund Ra
13. Pra Un￿n
L4. E.O.N. (Sotsr Powerl
IS. Pu
ttsu
Refvnds
16, Funwal Lknaiknns
17. CaJgfi(*rs
£ 2.251-34
£ 3.55>51
74
Event5
ToLIl
£ R,67Y-93
11. Latht5
11 Tr￿Sferre4 Ic Fabric Fund
13. CCU
14. Bank Char
IS. C4knders
33-
639.38
2574
£ 64944
É 19&ts)
£ 35
974
35fyL
F illl [ Ilfj
18. Lad¢es Dpy
19. Insurance Rehjnd
16. Bèrnabu$ 8Dokshop
17. Slat￿ery et¢.
l& Covr5e Mlle
19. 5théfast
&99
To
£ 153744
£ Ih6148
4 IWQJ
24
21. FWO Er￿lope$
22. A55embty Expenses
23. PyryevslCtslf¢e. Tèa '
24.H
el Cbèardn
25. D E.CA
2& presentsi￿rt
63-C¢)
161-25
272.40
Totsi Ordihary REceipts
F 18.14fv79
£ ts>56
£ 30>
24-97
£ 20.*31.12
nser5
É Nll
£ ].1￿2-91
É 3.41
-£ 29,9S&25
E 20.CWC
£ 11.347.25
E 1.39L.
£ -24.392-13
1.41144
i.zii
01
É 5.13938
Pra
r Un￿n
Total
Grant
É iJ414
504
£ 48.',01
Mi5Sklll
1 4S.383-23
1,241-(*J
£ 1 191

Cash ￿esd* Bank
Cash in H
It￿n5
Frorn General Account
rarpttCo# from In￿ra￿t
41-10
Mater4
42.50
154YJ
Gas*mnualserv￿t
£ i&>
i￿￿
4>1X)
47>12
1&50
E I1{￿{y&
£ 47>12
Caf9rtVe5t
Aft¢T¢3
841
881.ts
4fv01
591 10
TOT AL
Al 13
£ 5914)
Atsincte& Iniertyt ￿ 10 General
In¥e%trneAt (Regr￿Ed Interest to Genernl kc(oJntll
In%twnentlResirkted Iilterest to Gen￿ l<oithtl
Irom * Mr & Mrsscoit. LJnre4¢kted
£ N
E IIM
£1￿1
E 11>9)
17>14
175-14

C•sh +n è•nk
From
E•5tv Gift
Maki¥M Frvhs
hswrMxtA
F¢od
Arth* Fwndai￿
8172
£ 8&72
EasierG
E 21MI
E s3￿)
f 163-
£ 588.C
E 1124XI
£ 53fAXI
£ 21rK
£ 165
i*awi FrMrt5
£ 16>ts)
Fo¢4
£ Ni
É Ji-n
£ 11-72
I I,J22-72
£ YJg-72
1 1.372-72
Tofal
Cash tn
1n¥ttt￿nt Aedoen
nteresi IrTht$¢TrT￿E
8ank Intere51
C•h th ••r*
13,77
£ 3,Tll-62
>78
£ 3,119 18
É 3.n
{ 3.77540
Ae51r%ted- Intwe51 an￿10 Gentral fvLwunt
102J
NM
Trtasury $10
£ 45>54
£45>54
£45J-54
£ 453.54
lotal
4JJ.i4
£ 453-S4

Manse Unrestricted Account As At the 31" Decembér 2024
Expenditure
Distributed to BenefKiaries
Income
Investment Income
2023
872-43
£ 1,394-85
Interest R￿1Ved
pos
t5
Increase/lDecreasel/ Resources
Total
£ 119,323-741
£ {28,929-841
£ 1,394-85
Total ! £
87243
£ 1,394-85
Movements Sn Funds
o￿ning 8aiince
IncreaselOeerea5el Resources
GainjjL0$51 on Sale of Investments
Gain/jL0551 In Revaluaflon ol
Investments
£ 53,423-65
£119,323-741
4-72
2,173-20
E 80,813-70
£128,929-841
1478-631
£ 2.01842
£ 36,277-88
£ 53,42345
Cioslni b•lance
£ 36,27748
£ 53,42>65
sfATEMENT OF CONGREGATIONAL FUP4DS AT 31 OECEMBER 2024
2024
2023
Held a5 Fdlows
£ 11,347-25
Royal 8ank of Scotland,Kln3sWay
46￿1
Cjydesdale Bank: High Street.
81-72
h Street
453 54
TreasuLs¢ock. Comeuter Share
NIL
Premier Sovin&s. Clydcsdale
Premier Savin85..Clydesdale
Premief Savin£s: Clydesdale
Inlerest io Da(o, Clydesdale
Clydesdale Bank: Hii h Street.
Church Headguafters.Deuich Bank
Restrkted Funds
CoTh8regational / General Funds
Fabric Fund
Special Collections
Endowment i Capital Sum j
Aesiiicieil I Capital Sum)
Resiriciéd I Capital Sum
Unrestricted Icapiial Sum)
Bank Interest lo dote
j.M. 8rown Tru5l For Sunday. Sthool
Manse Investment Fund
£ 11,347-25
8-41
31 72
NIL
NIL
NIL
NIL
175 14
175.
£ In General Acc
£ 36.277 88
175 14
É In General Ac¢
36,277 88
£ 53.423 6S
£ 53.423.65
Total
£ 38,33845
2024
£ 65,776-75
£ 38,33845
2024
3.779 18
42,117-63
£ 65,77&75
2023
3.775-40
£ 69,552-15
Unrestrlrted Fund
Secured Loan and Gift 5¢heme
3.779. 18
Total £ 42,11743
3.77S.40
£ 69,552-15
Clydesdale Bank: H&1 h Streei
Totsl

Summary of 2024 Accounts In Surplus and Deflcit
Fund or Account
GeneralAccount
Fabric Account
Special Coll. Account
Total
Income
£38.146-79
£ 835-12
£ 858-00
£ 39,839-91
Expenditure
£48,103-04
£ 882-72
£ 908-00
£ 49,893-76
Surplus/Def icit
(£9,956-25)
(£47-60)
(£50-00)
{ £10,053-85)
Manse Account
Miss RodgerAccount
PremlerAccount
Secured Loan Scheme
Total
£ 3,050-35
£ o-00
£ 0-76
£ 3-78
£ 3,054-89
(£20.196-17)
£o-00
£ o-00
£ o-00
( £ 20,196-17)
( £ 17,145-82)
£o-00
£ 0-76
£ 3-78
{ £ 17,141-28)
Income
£42,894-80
Expenditure
( £70.089-93)
SurpLus/Deficit
{ £ 27,195-13)
Total of
AccountslFunds