DRUMCHAPEL UNITED FREE CHURCH OF SCOTLAND Scottish Registered Charity No.SC 013137 A Congregation of the United Free Church of Scotland. Charity No. SC008167. Congregation Report and Financial Statements Year ending 31 December 2024 Principal place of worship and of Congregation activities: 135 Dunkenny Road, Drumchapel, Glasgow G15 8DT Congregation Report and Financial Statements Year ending 31 December 2024 Page Contents Trustees, Office Bearers, members of Courts of the Congregation Congregation Report 34 Report of the Independènt Examiner Statement and Movement of Balances on Congregational Funds Notes to Financial Statements Financial Statements:. Receipts and Payments. all Funds Supplement Sheet and notes 10 Page 1 Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024 Minister Office Bearers Session Clerk Clerk to Board Treasurer Property Trustees Minister. Session Clerk, Clork to the Board, Treasurer lex Officio) Kirk Session Ministei Session Clerk Elders'.- Congregational Board Minister Session Clerk Clerk to Board Elders Treasurer Elected Members:. was elected to the Congregational Board for a temi of 3 years at the AGM held 01) 22 February 2024. was ordained as an Elder on 28" May 2024. Sadly passed away on 9" July 2024. Bankers Bank of Scotland and Scottish Widows Bank Independent Examiner Page 2 Congregation Report year ending 31 December 2024 1. Constitution and Principal Activities of the United Free Church of Scotlan Th8 United Free Church of Scotland. with all the Churches of th8 Refomiation, acknowbdges as ils Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaffients. Th8 Church holds as its Subordinal8 Standard the Weslminsler Confession of Faith., by 114 Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the sub$tance of the faith,. and it claims the right as duty may reqLJire, to interpret, add lo. modify, or change hel subordinate standard5. under the plomised 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 fré8 offer of salvation to all. the obligation of the Universal Church lo make known the Gospel throughout thè world. and the renunciation of coercion, persecution and intoleranc8 in matters of religion. Accordingly this Church accepts thè obligation lo wlln8SS to the truth of the Gospel and lo lerve men in the name of Christ with regard alike lo their spiritual and malarial welfare, both al home and overseas. 2. Responsibilities of the Congregation As a Congregation of the United Free Church of Scotland this Congr8galion is under the ju sdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the Wesl {in which this Congregation residesl and the General Assembly of the United Free Church in all mallers pertaining lo its spiritual and temporal lincluding financiall affairs. It seeks to exercise these obligatiths within its fellowship and to the p8op18 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 exercisedl by the Kirk Session of this Congr8gation. The Kirk Session consists of its Minister and ruling elders. All temporal affairs {including financial) of the Congregation are administered by the Congregational Board of this Congregation. Th8 Property Trustees of the Congregation are the Ex Officio Office Bearets named on page 2 of thi5 Report. The Minist8r of this Congregation is appointed by th8 Presbytery of the W8sI. Elder4 elected in accordanc6 wilh the Practice and Piocedure of the Unil6d Free Church of Scotland, along with members. elected by the Congregation at the Annual General Meeting or al a mealing of the Congregation specifically called for that purpose, form the Congregational Board. Office Bearers are appointed by the Courts which thèy seNe. All offices of the Church are open to any member in full communion. Each Congregalibn appoints elders to the Presbytery and lo be Commissioners to the Genefal Assembly. Presbyleriartism means the govemmenl of the Church by elders. Page 3 4. Activities and Achievements As has be￿rne our custom in January we had a special Saturday moming prayer time that all the congregalion were encouragod to attend to pray for the work of our church for th& year ahead and this is always a nic8 time of fellowship as well. 11 has been a busy year with tsvo services on a Sunday. both of which are Live Streantyd. A ladies bible study is held on a Monday morning. Little Lambs toddler group on a Wèdnesday morning and bible study and prayer meeting on a Thursday evening. In the Spring we hèkl a Church Weekend at Home at which a special invited speaker led the various sessions. It was design8d in such a way that people who could not attend the whole weekend could come when work and family commitments allowed. We also hosted a joint Easter service with the local Baptist church. During the summer we enjoyed our annual church outing to Ayr which is always a happy ev8nt for all age groups within the congregation. In June we had the pleasure of seeing a couple from the church being married in front of a large number of friends and family. In August we held a very successful Open Day attended by many from the community. We also held a Mcmdlan Cancer Support coffee moming with Faith Mission providing a pop up book shop. Despite the financial challenges facing everyone we once again responded to the lythswood Care shoebox appeal and filled 204 shoeboxes with hats, gloves, scarfs and toiletries for distribution in Eastern Europe. We also sent financial gifts to eight missionary societips al home and overseas. In addition we have been able to support the local Foodbank throughout th8 year with regular donations of tinned food and other necessities. We have conlinued lo enjoy fellowship and regular times of prayer with Yoker Evangeli¢al Church, Drumchapel Baptist and Milngavie United Free Church as well as some of our ladies supporting the work of the ladi8s at KnightSW¢)od United Free Church. It has also been a matter of great rejoicing that Ihe number of young children attending Kids Zone on a Sunday moming has continued lo grow as does the numbers attending the Youth Fellowship for older children. Both groups have a mix of nationalili8S.. the year ended with a Christmas Buffet. a special Nativity service for the Little Laffjbs toddler group and their families. a joint community Carol singing evening in the streets around our church and the Baptist church and finally a carol service in the local psychiatric hospital. Surehaven, who again used our church hall on a number of occasions throughoul the year for Iheir staff training. As a congregation we have much to give thanks to God for how he has blessed us thr(￿ghoUt lh8 year. We seek His guidance for the year ahead especially as Ihe community in which We serv8 is ever changing with a mix of nationalities and new housing developments. Page 4 S. Financial Statements and Funds In accordance with the Charities and Trustee investmenl (Scotlandl Act 2005 {'th8 2005 Act,) and the Charities Accounls (Scotland) Regulations 2006 ('the Rogulalions,) and belng a charity with an annual gross income less than £250,000, the Financial StateM￿ls of this Congregation set out on pages 8 to 10 consist of a Statement of Congregation Funds and movements Ihereon during the Year ending 31 December 2024 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes Ihereon where appropriate. The Total Receipts amounted to £49,980.89p and Total Payments to £54,251.89p' resulting in a deficit of £4,271.OOp. This compares with a surplus of £761.18p in 2023.The total ount of all Congregational funds al 31" December 2024 was £54,538.37p. 6. Accounting Policies The main sources of income are the voluntary offerings, donatior15 and other giving Of members, adherents, and re5ated organisations, and inlerost or dividends on Congregation Funds. The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid las invoiceslaccounls are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially rèflect on the amount of any Fund{s} this will be reported in the accompanying Notes lo these Slalemonts. The Balances of Congregation Funds represents sums available for the ongoing work thd activities of Ihe Congregation, staling whether each Fund is Unrestricted, Designated, Rpslricled or Endowment and, where appropriate, for what purpose and how these Funds are held or Invested. 7. Land and Property Land and Property consist of Church together with fittings and fumishings {including commlnion, other ecclesiastical articles). The Congregation owns a Manse. These are held as functional propety for the use of the Congregation in fulfilling ils aims and mission and in which ils activities are carried out and not for inv8stmenl andlor resale. No ma placed on these Assets. rlet value is 8. Independent Examiner In accordance wilh the terms of 'the 2005 Act,, Section 44 {11 {c). and as a Charity faling under regulation 9. of 'The Regulations,. and not required to carry out an audit under paragraph 914), an Independent Examiner has been appointed in accordance with regulalion 11 of 'The Regulations, lo carry out a competent examination of the Report and Financial Statements of the Congre9alion. The Independent Examiner's Report for the year lo 31° December 2024 is on page 7. Page 5 9. Approval of Congregation Report and Financial Statèments The Congregation Report and Financial Slat8ments were approved by the CongregalKJbal Board at their meeting on 22nd January 2025 and by the Congregation al the Annual General Me•ting held on 20th February 2025. Th& Office Bearers authorised lo sign the R8POrt and Finance Statements on b*half of the Congregation are:. Signed Minister Signed Session Clerk Signed Clerk to the Congregational Board Signed Treasurer Date: 20th February 2025 Pa9e 6 Independent Examiner's Report to the Trustees and Office Bearers I of Drumchapel United Free Church of Scotland I report on the R6port and Financial Statements of the Congregation for the year ending 31 D8cember 2024 which are set on pages 3 to 6 and 8 to 10. Respective Responsibililies of Office Bearers and Trustees and Examiner The Congregation's Office Bearers and Trust8es are responsible for the preparation of thé Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotlandl Att 20051.the 2005 Act") and the Charities Accounts (Scollandl Regulations 2006 las amended) 1.the 2006 iegulalions"). The Congregation's Office Bearers and Trustees consider that the requiremenls of Regulatio not those of paragraph 9{4) of the Accounts Regulations. 9 apply but It is my responsibility lo examine the Repjrt and Finan￿ Statements as required under seclioD 44(11 {cl of th8 2005 Act and lo slate whether particular matters have come to my attention. Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation 11 of Iho 2006 Regulations. An pxamination inclLJdes a review of the accounting records kept by the Congregation and a comparison of thè Teport and accounts presented with Ih05e records.11 also includes conshleration of any unusual items or dlsclosures In the retK)rt and accounts, and seeks explanations from thè office bearers and Injstees ¢oni*ming such mattors. The procedures undertaken do not provid8 all the evidence that would be rèquired in 4n audit, and consequendy I do not express an audit opinion on the view given by the report and accounts. Independent Examiners Statement In the cour58 of my examination. no matter has come to my attention 1. which gives me r8asonable cause lo believe that in any material respect the requirements- lo keep accounting records in accordance with Section 44{1) (al of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and lo prepare ieport and accounts which accord with the accounting records and Regulation 9 of the 2006 Accounts Regulations mply with have nol been mel, or 1. to which. in my opinion, attention should be drawn in order lo enable a proper understarljing of the Report and Financial Slalements lo b8 reached. Signed: Name: Address". Date: fegcu¢Jr zoz Page 7 Orumchap•l Unlt•d Fr•• Church of Scoll•nd Pag• 8 Stat•m•nt ol Bol•nc•• And Mov•m•nt on congr•qatI￿ Funds far Y•4r •ndlng 31 D•e•mb•r 2024 Fund N•tur• ol Fund 8•Lanc• 01.01.24 R•c*lpts 2024 IP•ym•ntsl 2024 Surplu N•t Fund Tr•nsf•rs N•1 Mov•m•nl on Fund 8ai•rK• 31.12.24 H•ld lomows O•n•r•l Unr•strlct•d Ntst• 1 21,983.19 48.980.89 51,252.87 -2271 98 -2,271.98 19.711.21 Bank tsl 2.736 23 Scofjar F•bTk D•slunat•d Note 2 23,555.76 1,0(N).(M) 2,386.48 -1.386 48 .1,386.48 22,169.28 Scothsh 51.802 14 Mlnlstry D•s4nat•d Not• J 13,270.42 612.54 1254 12.54 12.6S7.88 Tothi Corw•gth fund 58.809.37 49.980.B9 54.251.8• 4371.00 4,271.00 54.538.37 54,538.37 Not•• to th• Fln•ncl•l Stat•m•nts lor th• Y•ar •ndSng 2024 Natur• ol Congr•ytbn Funds.. O•n•r•l UrmlrKtgd Not• 1 Or&inary iec•ipts and payments ol Ihg ￿￿[eg￿lIon Office 8eAl•iJ m8y'dewTr8to' unre51riclthJ ￿ndS foi general Tesor¥es or loF spg¢ified purpo$•l$l. Flbrlc O•s￿nal0￿ t4ot• 2 To T•p*rn lo exknrnal and iniernol labrK oTrJlor fvml$hi￿s ol Chufch. Hall or Man hllnl•try D•s￿nal0￿ Nol• 3 For cos15 Incurred In the lurther0n￿ of outr88eh and inlllthe5 Oo¥•rn•nc• Not• No gOV•rn•￿ co•1¥ ar• incuir•d durfty the ye)r Oubès r•Lgbng lo govemJnc• ar• proV￿9d wcdunt#Fity. Prop•rty Chuich Hall. Mans? Nol• S Congrega￿￿ propetty k* h•ld lor us• ol lh• Congr•gaI￿n In ￿J￿Ill￿g and ￿s¥)￿ to115 adhwtsnts and tho cxjmmunily Il s•i¥es. ￿t lrnY•strnenl or No matkal v81tsg Is ￿aced on th&s8 prop8f1188 P•ym•nt to Trus1•￿ Not• I No pgymonts h8ve tson any Truslee for P￿￿rManC• ol thew du Tiutt••5 01 fft• Congi•gatyon Coniing•nl Ll•bll•li•s Nol• 7 FIn¥nts￿ SI&l•M•n￿ wos•ni Ih• recelF48 rec•Ned •Thd poyrnonls made durlno tr y•Er In Ihe ev•nl there aro any moi•rK•l ￿￿18ndIng, conungenl liakn.4￿ aThJ I mmrtm*Tts thos• oro t￿1*# t*b)w:. Approval ol Cn5 t)enominat 3.035.10 3.035 10 2.594 60 PTtsbytery MissTh 5400 0.00 Sub Totjl Refuthshm8nt 3,93&10 3.035.10 2,648.60 Ex1r¥￿r￿1￿8ry Sub Total Missk Oiber 1.775 00 1.TT5 00 PA0• 10.1 3.483.00 Totsl Payment• 51,251.87 fZ.S4 Z,380.48 54,251.89 48,58 7.41 Surplus ID•ficitl Nel RecptslPaymntsl Transfer between Funds -2.271.98 412.54 0.00 -1.386.48 0.00 761.18 Net M¢)¥¢t￿nI Funds -2,2TI.98 -612.51 -1.386.48 4.271. 761.18 P•J• 10 Tolal 2.631.33 2.437.eA8 3.921.81 1.n5.(N) 2.631 33 1.￿1.39 3.921.81 1.775.00 HBai arxl L Tolal SJ7•.20 2.056.48 2.￿48 170.0) l(fJ (Kl l•zp8h Trust 405.(M) Gm rakne GAPA8a 45.Tr) 610 87 Trne & LbJM8 T47ts1 1.775.00 Tatsl 1.OM.07 340 720 rKI Easy F￿]ral￿Tr) Y(Kth Fel￿￿*> 16478 Totsl 1,944.78