Erskine United Free Church of Scotland Scottish Charity No. SC012610 A Congregation of the United Free Church of Scotland. Designated Religious Charity No. SC008167 Congregational Report and Financial Statements Year ending31" of December 2024 Principal place of worship and of Congregation activities: Erskine United Free Church Kirkbank Road Burntisland I(Y3 9EW
Congregational Report and Financial Statements Year ending 31" December 2024 Page Contents Trustees. Office Bearers, Members of Courts of the Congregation Congregational Report Report of the Independent Examiner Statement and Movement of Balances on Congregational Funds Notes to Financial Statements Financial Statements".- Receipts and Payments, all funds Supplementary Sheet and Notes 10
Office Bearers, Trustees and Members of the Courts of the sl Congregation servingduring the year ending 31 December 2024 Mlnlsterllnlérlm Moderalor Office Bearers Session Clerk Clerk to Board Preses Treasurer Leaderof Praise PropeityTruslees Minister. Session Clerk. Clerk to the Board, Treasurer Klrk Session Minister/lnterim Mo(Jerator Session Clerk Elders:. Congregational Boardl Committee ofmanagement Chairperson of Committee of Management Clerk Elected Mernbers:_ Bankers TSB, R&S, and Barclays Independent Exarnlner
Congregational Report year ending 31" December 2024 1. Con5tltutlon and Prlnclpal Actlvltles of the United Free Church of Scotland The United Free Church of Scotland. with all the Churches of the Reformation, acknowledges as its Supreme Standard. the Word of God contained in the Scriptures of the Old and NewTestaments. The Church holds as its Subordinate Standards the Westminster Confession of Faith" by its Declaratory Acts it recognises liberty ofjudgementon points of doctrine which do not enter in to the substance ofthe faith. and it claims the right as duty may require to interpret, add to. modify. orchange hersubordinate standards. underthe promised guidance of the Holy Spirit. and with a direct responsibilityto her Lord. The Church approves the emphasis of the DeclaratoryActs on the love of God for all mankind, the free offer of salvation to all. the obligation of the Universal Church to make known the Gospel throughout the world. and the renunciation of coercion. persecution. and intolerance in matters of religion. Accordingly. this Church accepts the obligation to witness to the truth of the Gospel and to setve men in the name of Christwith regard alike to their spiritual and material welfare, both at home and overseas. 2. Responsibilities of the Congregation As a Congreg8tion of the United Free Church of Scotland this Congregation is under jurisdiction and oversight of the superior courts of Denomination i.e. the Presbytery of the East (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to fellowship and to the people in the community ofwhich is part. 3. Responsibilities and Appointment of Office Bearers All matters affectingthe spiritualwell-being and orderof the Congregation is exercised bythe Kirk of Session of this Congregation. The Kirksession consists of its Minister and ruling elders/ All temporal affairs (including financiall of the Congregation are administered bythe Committee ot Management ofthis Congregation. The Property Trustees ofthe Congregation are the Ex Officio Bearers named on page 2 of this report. The Minister of Congregation is appointed by the Presbytery of the East. Elders elected in accordance with the Practice and Procedure of the United Free Church of Scotland. alongwith members. elected by Congregation atthe Annual General Meetingof the Congregation specifically called forthat purpose. form the committee of Management. Office Bearers are appointed by the Court which they serve.
All offices ofthe Church are open to any member in full communion. Each Congregation appoints elders to the Presbyteryand to be Commissionersto the GeneralAssemblylPresbyterianism means the government ofthe Church by elders. 4. Activltles and Achievements Sundayworship continued faithfully in Erskine throughouttheyear. with some seNices being shared alongside other local churches either in Erskine itself orelsewhere. A small group met regularlyfor 8ible studyvia Zoom on Thursdayevenings. Seasonal services were held duringthe major Christian festivals. notably at Easterand Christmas. again often in partnership wth other congregations in Burntisiand and Kinghorn. Our MondayAssociation engaged with a reallygood mix of people from the local area, meeting either in-person or via Zoom. Regular coffee mornings also served to keep up close links with the community. as well as raisingfunds. Erskine's hallswere used on a weekly basis by a varietyof locaigroups-their activities include table tennis. choir singing, dancing, Rainbows and Brownies and Lite Bite. We have also been partners in the BEKworker project. which involves funding ofa full- time post workingwith young people. local schools and the community often through sporting activities. This has proven to be veryfruitfulfor ourchurches. Erskine soughtto contribute to good causes both local. national and beyond throughout the pastyear. These included Burntisland Foodbank. Bethany Christian Trust and Tearfund. 5. Financial Statements and Funds In accordance with the Charities and Trustees investment (Scotlandl Act 2005 (the 2005 Act) and the Charities Accounts {Scotlandl Regulations 2006 {the regulations) and being a charity with an annual gross income less than £250.OOOthe Financial Statements of this Congregation set oul on pages 8- 10. consists of a Statement of Congregation Funds and movements thereon duringthe year ending 315t December 2024 and details of the Receipts and Payments. Surplus {Deficit). and Net Movement of Funds duringthe yearwith supplementary notes thereon where appropriate. 2024 resulted in a deficit of £18.841.91 compared to last years £22.553.61. Although there was a profit from Investment. ifthis was included the deficit would be £16,944.79. Hopefullywith inflation easing. the rising in costs is slowing down. and will have an impact on the reduction of the deficit. There was a significant amount raised again by the MondayAssociation of £5.000. and congratulations to the members for continuing to raise this amount of money each year. We are very gratefulfortheir donation.
Income was up thisyear by £6021.28. rganist plays almostevery Sundayand takes no fee. He is a vital memDer of the Congregation and we thank him for his contributh?n. This years outgoings increased from £65,689.14 to £66.321.56. which is an increase of £632.42. Hopefullythe expenditurewilL remain ata steady pace for the foreseeable future. 6. Accounting Poilcies The main sources of income arethe voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid {as invoiceslaccounts are received) basis respeclively. In the event ihat a commiimeni is made after the date on the Statement of Balances which will rnaterially ieflect on the amount of any Fund(s) this will be reported in the accompanying Notes to these Statements. The balances of Congregation Funds represent sutns avaitablefor the ongoingworkand activities of Congregation, slating whethereach Fund is Unrestricted. Designated. Restricted or Endowment and. where appropriate. for what purpose and how these funds are held or invested. 7. Land and Property Land and Property consistofchurch. Church HalL togetherwith fittings and furnishings (including communion. other ecclesiastical articles). The Congregation owns the Manse. These are held as functional property forthe use ofihe Congregarion in fultilling its aims and mission and in which its 8Ctivities are carried outand not investment 0nd/or resale. No rnarket value is placed on theseAssets. 8. Independent Examlner In accofdancewith the term of 'the 2005 Act.. Section 44 (11. and as a Charityfalling under regulation 9 of The Regulations, and not required to carryout an audit paragraph 9{4). an Independent Examiner has been appointed in accordance with regulation 22 of 'The Regulations, to carry out a competentexamination of the Report and Financial Statements ofthe Congregation. The Independent Examiners Report forthe year ending 31* December2024 is on page 7.
- Approval of Congregational Report and Financial Statements The Congiegation Report and Financial Statements were approE by the Congregational BoardlKirk Session and Committee of Management at their meeting on 10" July 2025 and bythe Congregation at the AnnualGeneral Meeting held on 131h July 2025The Off ice Bearers authorised to sign the Report and Financial Statements on behalf of the Congregation are-_ Date zoz
Indepondent Examlnerf5 Report to the Trustee5 and Oflke Bearers ol Ef:klne Unlted Free Church of Sc(rtland
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