ERSKINE UNITED FREE CHURCH OF SCOTLAND Scottish Charity No.SC012610 A Congregation of the United Free Church of Scotland, Designated Religious Charity No.SC008167. Congregation Report and Financial Statements Year ending 31 December 2025 Prlncipal place of worship and of Congregatlon actlvities: Erskine United Free Church Congregation Report and Financial Statements Year endlng 31 December 2025 Page Contents Trustees, Office Bearers, members of Courts of the Congregation Congregatlon Report 315 Report of the Independent Examiner Statement and Movement of Balances on Congregational Funds Notes to Financial Statements Financial Statements:. Receipts and Payments, all Funds Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2025 Minister/ Interim Moderator Rev. Alexander Ritchi8 Office Bearers Session Clerk Vacant Clerk to Board Preses Treasurer Leader of Praise Mrs Gillian Smith Vacant Mr Neil Cameron Dr. James MacDonald Property Trustees Minlster, Sesslon Clerk. Clerk to the Board, Treasurer Kirk Session Minister/lnterim Moderator Session Clerk Elders=. Rev. Alexander Ritchie Mrs Michelle Cahill Mr Neil Cameron Mr Allan Easson Mrs Gillian Smith Mrs Eileen Wardrop Mrs Jennifer Thomson Congregational Board Committee of Management Chairperson of Committee of Management Preses Clerk Vacant Mrs Gillian Smith Elected Members:_ Mr Neil Cameron Dr. James Macdonald Ms Elaine Anderson Mr Jack Thomson Mrs May Rae {deceased) Mrs Caitlin Cameron Mrs Gillian Irvine Bankers TSB, High Street, Kirkcaldy RBS. St Clair Street, Kirkcaldy Independent Examiner Lesley Cameron Congregation Report year ending 31 December 2025 1. Constltutlon and Prlncipal Activities 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 New Testaments. The Church holds as its Subordinate Standard the Westminster Confession of Faith- by its Declaratory Acls it recognises libety of judgment on points of doctrine which do not enter into the Substan￿ of the faith: and it claims the right as duty may require, lo interpret, add to, modify, or change her subordinate standards. under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts 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 Ihroughout the wortd, and the renunaation of coercion. perseculion and inlolerance in matters of religion. Accordingly this Church accepts the obligation to witness to the Iruth of Ihe Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas. 2. Responsibilities of the Congregation As a Congregation of the United Free Church of Scotland this Congregation is urmler the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the East lin which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financiall affairs. It seeks to exercise these obligations wilhin ils fellowship and lo the people in the community of which it is part. 3. Responsibilities and Appointment of Office Bearers All matters affecting the spiritual well being and order of the Congregation is exercised by Ihe Kirk Session of this Congregation. The Kirk Session consists of its Minisler and ruling elders. All temporal affairs {including financiall of the Congregation are administered by the Committee of Management of this Congregation. The Propety Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report. The Minister of this 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. along with members. elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose. fomi the Committee of Management. Office Bearers are appointed by the Courts which they serve. All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and lo be Commissioners to Ihe General Assembly. P￿$bytenanlSrn means the govemment of the Church by elders. 4. Activities and Achievements Erskine followed a weekly programme of worship seNices. both in our own church building & elsewhere with our BEK partners at Bumtisland & Kinghorn Church of Scotland. A midweek service was held every 2 Thursday (apart from July & August) in our halls @ 11am. We celebrated the major Christian festivals at Easter, Pentecost & Christmas with a range of different individual as well as shared events. A small group met regularly for Bible study via Zoom on Thursday evenings. Our Monday Association organised coffee & pancake mornings throughout the year, these were very worthwhile & raised the church's profile. Monday Association also brought together a weekly group of around 30 people, with speakers, entertainment & a welcome opportunity to meet others. Erskine's halls were used on a weekly basis by a variety of local groups-their activits'es include lable tennis, choir singing, dancing. Rainbows and Brownies etc. Our Lite Bite is open on Wednesday mornings during school term-time. This provides a welcoming space for loddlers & pre-school age children along with their parents, grandparents, childminders or carers. The group is appreciated by all those who attend. as it allows the children to play & mix together safely. Community events were hosted in our church building, including a ¢on¢ert by our local Pipe Band in March & a Christmas concert of baroque music by Cromlit's Lilt. Both events attracted a very good attendance! We continue to be involved in funding Ihe fvll-time BEK worker project, which facilitates ¢ontsct with our schools & community groups. It's felt that Erskine should be involved in the provision of good work like this which engages locally. Erskine contributed to good causes both local, national and beyond throughout the past year. These included Burntisland & Kinghorn Foodbank, the T￿1 Centre & Tearfund. 4. Flnanclal Statements and Funds In accordance with the Charities and Trustee investment (Scotland) Act 2005 ('the 2005 Ad'l and the Charities Accounts (Scollandl Regulations 2006 ('the Regulalions,) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation. set out on pages 8 and 9, consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2025 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate. 2025, with an inwme of £43,561.29 and expenditure of £ 62,293.00 resulted in a deficit of £18,641.72 for Ihe year which after a dividend of £2,336.00 on our inveslment account redU￿d to £16,305.72. This (x)mpares with an overall deficit in 2024 of £16,944.79 and so is a small but welcome improvement. Unfortunately our open plate offerings were down by nearly £4,000 however due to a small increase in the amount received by monthly standing order, an increase in general donations and a very healthy ¢ontribution from Ihe Monday Association of £6,000.00 we m8nged to maintain a cLimparable level of income. There were increases in Stipend costs. insurances and council tax charges for the manse bul these were offset by unexpected reductions in energy costs and largel fund contributions. Hall rental income increased. Our reseNes now stand at £25,473.94. The management team are actively pursuing a plan to sell the manse, purchase a newer modem property which they can rent out to support the church's income, hopefully invest any surplus funds from the propety transactions and increase the number of hall lets. 5. Accounting Policies The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds. The Receipts and Payments of Congregalion Funds are recorded and reported on a cash received and cash paid las invoiceslaccounts are received) basis respectively. In the event that commitrnent is made after the date of the Statement of Balances which will materially reflect on the amount of any Fundls) this will be reported in the accompanying Notes to these Statements. The Balances of Congregats'on Funds represents sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated. Restricted or Endowment and, where appropriate, for what purpose and how these FLJnds are held or invested. 6. Land and Property Land and PrDpety consist of Church, Church Hall together with fittings and fumishings linduding communion, other ecclesiastical articles). The Congregation owns Ihe Manse. These are held as functional propety for the use of the Congregation in fulfilling its aims and mission and in which its ath'vities are carried out and not for investment andlor resale. No market value is placed on Ihese Assets. 7. Independent Examiner In accordance with the tems of 'the 2005 Act., Section 44 {11 Ic), and as a Charity falling under regulation 9. of 'The Regulalions,, and not required to carry out an audit under paragraph 9141, an Independent Examiner has been appointed in accordan￿ with regulalion 11 of'The Regulations, to cary out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner's RetM)rt for the year to 31" De￿mber 2019 is on page 6. 8. Approval of Congregation Report and Financial Statements The Congregation Report and Financial Statements were approved by the Congregational Board/ Kirk Sesslon & Committee of Management at their meeting on 27 August 2026 and by the Congregation at the Annual General Meeling held on 30 August 2026. The Office Bearers authorised to sign Ihe Report and Finance Statements on behalf of the Congregation are'.- Signed Minister/ Interim Moderator Signed Session Clerk Signed Clerk to the Congregational Board Clerk of Committee of Management P￿Se$ Signed rreasurer Date SO Independent Examlnerfs Report to the Trustees and Office Bearers of Erskine United Free Church of Scotland I rep¢)rt on the Report and Financial Statements of the Congregation for the year ending 31 December 2025 which are set out on pa8e$ 3 to 6 and 8 to 10. Respectlve Responslbllltles of Offlce Bearers and Trustees and Examlner The Congregation's Office Bearers and Trustees are responsible for the preparation of the Report and Accounts In accordance with the tems of the Charitles and Trustee Investment (Scotlandl Act 2005 I-the 2￿5b Act-l and the Charitie5 Accounts (Scotlandl Regulation5 2(Th las amended) 1.the 2¢YJ6 regulation5"1. The Congregation's Office Bearer5 and Trustee5 consider that the requirements of the Regulation 9 apply but not those of paragraph 9141 of the Accounts Regulations. It is my resw)sibility to examine the Report and Finance Statements as required under Section 44111 and to stste whether particular matters have come to my attention. ofthe 2(X)5 Act Basls of Independent examlnerfs statement My examination is carried out in accordance with Regulatlon 11 of the 2CKJ6 Regulatlons. An examination includes a revlew of the accounting records kept by the Congregation and a Comparison of the ￿port and accounts p￿sented wlth those records. It also includes ¢onsideration of any unusual items or disclosures in the report and accounts and seeks explanations from the ofFice bea￿r5 and trustees concerning such matters. The procedures undertaken do not provide all the evldence that would be requlred In an audlL and consequently I do not express an audlt opinlon on the vlewgfven by the report and accounts. Independent Examiners Statement In the course d my examination. no matter has come to my attention l. Which gives me reasonable cause to believe that in any material ￿SpeCt the requirements= To keep accounting records in accordance with Section Wll lal of the 2CQ5 Art and Regulatlon 4 OF the 2￿6 Accounts Regulations. and To prepare report accounts which attord with the ac¢oLrntin8 ￿ordS and Comply wrth Regulation 9 of the 2CX)6 Accounts Regulations have not been met, or 2. To which. in myopinlon, attention shoul(J be drawn in orderto enable a proper understandlng of the Report and Financial Ststements to be reached. Lttley Cam•ron 22 Grnn8e Road Burntlsland Kf4 OHH /s 03 Jrn¥•l•nd ErnklTrD PtsbLWry EA8T R•¢•lpty ¥nd P•yM•ntA Yur•ndlnq 51 O•¢•wkn*i ￿25 l¢oThwra*¥• y••rlo 31 D*¢Bth￿rIol4I Fth1': ta$ Gpnpr31 un￿57￿19￿ Ywth ¥•n$¢ D&si Total IQ14 51 Open P*te É 14.804 DD £ 18.928 460 oil Gfft Aé Tax Cmn S&*TotyS 654$00 t 32 003.00 600000 fj DO 5.rrthel on thoBB pt(yrt*. ltr*y¥raid. thJfv¥ Ihp yw wp Itstth as'N* and b*w:. coNIwi lh¢ Ihry f*pJrt ￿ Fwrt4ti1 stEtPr￿1. 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