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2024-12-31-accounts

Cc'c_) 13-20& 20_'1fv. I MILNGAVIE UNITED FREE CHURCH OF SCOTLAND Scottish Registered Charity No SC013305 A Congiegalion of the United Free Chuich of Scotland, Charity No SC008167 Congregation Report and Financial Statements Year ending 31 December 2024 Principal place of worship and of Congregation activities: 2 Lennox Avenue. Milngavie, G62 6QQ

Congregation Report and Financial Statements Year ending 31 December 2024 Page Contents Trustees, Office Bearers, members of Courts of thè Congregation Congregation Raport 4-6 Report of the Independent Examiner Statement and lknvement of Balances on Congregational Funds Notes to Financial Statements Financlal Statements'.- Receipts and Payments, all Fund8 Supplement Sheet and notes 10

Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024 Minisier Inlerim Moderalof Off￿e Bearers Property Trustees Minislefllnlerim M(yJerator. Session Clerk. Clerk lo the Board. lex Off￿10) easurer Kirk Se$s*)n Congregational Board ' Due lo resign al AGM but elyible for wlectwjn Bankers The Royal Bank of Scotland. Milngavie Independent Exaffl￿er

Congregation Report Year ending 31 December 2024 1. Constitution and Principal Activities of the United Free Church of Scotland The United Free Church of Scotland. wrth all the Churches of the Refom)alion. acknowledges as its Supreme Standard, the Word ol Gcxj contained in the Scriptures of the Okl and New Teslaments. The Chufch holds as its Subordinate Standard the Weslminsler confess￿ of Farth.. by rts Declaratory Acts rt recognises libety of judgment on FX)ints of doctrine which do not enter into the substance ol the lailh.. and rt claims the right as duty may require. lo inlerpiel. add lo. modify. or change her subordinaie standards, undef the womised gu￿anCe of the Hoty Spirit. and with a direct responsibilrty lo her Lofd. The Church appfoves the emphasis of the Declaratory Acts on the love of God lor all mankind. the free offer of salvation lo all. the obligation of the Unwe￿1 Church lo make kno4¥n the Gospel throughout the world, and the renunciation of coere￿n, persecution and intolerance in matters of religion. Accordingly, Ihis Church accepts the obligation to witness lo the truth of the Gospel and to serve people In the name of Christ wrth regard alike lo their spiritual and matenal welfare. both at home and overseas 2. Responsibilities of the Congregation AS a Congregat￿n of the Unrted Free Church of Scotland this Congfegation is undef the iunsdiclion and oversight of the superior courts ol the Denomination i.e. the Presbytery of the Wesl (in which this Congregalion resides) and the General Assembty of the Unrted Free Church in all matters pertaining lo Ils spiritual and tempx)ral lin¢luding financiall affairs. 11 seeks lo exercise these obligations within Ils fellowship and to the people in the communty of whth rt Is part. 3. Responsibilities and Appoinlment of Office Bearers All matters affeding the spiritual well being and ￿der of the COngregat￿n are exercised by Ihe Kirk Session of this Congregation. The Kirk Session consists ol Ils Minislerllnlerim Moderator and ruling elders. All lemwral affairs (including financiall of the Congre9alK)n are administered by the Congregational 8oard ol this Congiegalion The Property Truslees ol the Congfegalion are the Ex Officio Office Bearers named on page 3 01 this ReFX)rt. The Minislerllnlerim Modefalor of this Congregat￿n is apkK)Inted by the Presbytery of the Wesl. Elders. elected In accordance with the Practice and Pr¢xedure of the Uniled Free Church of Scotland. along with members. ekcled by the Congregation al the Annual General Meeting or al a meeting ol Ihe Congregation SFecifically called lor that purFose. fomi Ihe Congregat￿nal Board. Off￿e Bearers are appointed by the Courts which they serve. All offices of the Church are open lo any member In lull communion Each Congregation appoints elders lo the Presbytery and lo be CommisS￿nerS lo the Genwal Assembty. Presbyterianism mean5 the government of the Chufch by eldeT5

  1. Activities and Achievements Our rninister ol over 9 years, Camous1￿ and Montrose and I'l èsbyiei i LSPiPQ),'Ilr during this time of vacancy. left ir ?,irTrw ijlq tn tike tip the ioinl charge of the as Interim Mo(Èrator Dunng the year our Sunday w￿ship services cont￿ued rTM)rning ar)d evening in church and are 3150 Liveglieamed vkq YouTube ttlose unable to attend and also a wider audnce Since left. pulprt suppty has been provKled by visrting ryeacheTs and we have been blessed by Ihis ii'.IlllSd h.. Numbers attending Sunday wocship have remained fairty constant dunng 2024 and we are grateful lo all Ihose members who assist wrth these Ser¥￿eS by providing Mus￿, multimedia support. door luty. bib Teading, Inter￿$SOry prayer and PT(y4KJing lea and coffee. Our weekly prayer and Bible sliidy is well attended. as is the monthly Women's Felk)wship. Men's Breakfast and House grou provide an OPFX)rtunty nat onty fiw bible study and prayer but lor lelknwship. PrK)r lu leaving we continued lo hold serV￿eS wrth resKlents In Mugdock House Care H¢ync. KlilniJ,")vi(., IILinor Care Home and in Fairview Retirement CoMp￿x, wrth the latter Still continuing. We give thanks ￿ the ovvJoing work aryK)ngsl Our Y¢￿ng Fe0 on a SuThJay and our young mUs￿lan5 have also W several 'Make a Joylul Noise, events during the year. We conlinLte to b8 dilwent in maintaining the fabn'c of thurch and manse and lo deal wrth any remedial works swiftly We give thanks lo God for His continued larthfulness and for His leading and guKling Ihrough•ul the year We also give thanks the larthfulness of our ￿MberS In Sup[￿rting iM)Ih the work and ￿tnesS of cwjr church.
  2. Financlal Statements and Funds In accord8nce with the Chanlies and Trustee investment (Scollandl Acl 2CK151'lhe 2005 Act'l and the Charilies Accounts Iscollandl RegUlat￿rIS 20061.lhe Regulalions'l and being a charity wrth an annual gross Income less than £250,0(KJ, the Financial SL3tements of this Congregalion set out on pages 8 to 10 consist ol a Slalement ol Congregation Funds and MOveff￿nts Ihereon during the Year ending 31 December 2024 and details of the Receipls arTrd Payment. S￿￿lus (Deficill, and Nel Moveft)enl on Funds during the year wrth Suppbementsry notes ther￿n where appropriate. In summary. ordinary receipts in 2024 were over £8.000 h￿her than t￿ of 2023, with ordin•ry payments lor the year being £4.IK)O lth¥er Ihan tr￿se of 2023 This resulted In an overall sUr￿uS wrthin the General Fund ol over £12.000 for 2024 ACC￿dingty at the eno of 2024. mnies held wilhln the Bank accounts were significanlty h￿her than at the end of 2023 There 15 no signrfunl outstanding income or expenditure vthth might impacl on the year end posrtion shown In Ihe Stslemenl of Congregat￿n81 Funds

  3. Accountlng Pollcs The main sources of income are the voluntary offerings. donat#)ns and other giving of members. adherenls. and relaled organisalions. and Interesl or Ji¥idends on COngregat￿n Funds. The Receipts and Payments of Congregation Funds ale recorded and reported on a G8sh le￿1ved and cash pa￿ las Inv￿Ce51actoUnts are received) basis resFttlivety In the event th a commitment Is made after I￿ date of the Slalement of Balances whrh will materk41ty refletl on the amount of any Fundlsl this will be reported in the ￿0Mpanying Notes lo Ihese Slalements. The Balances of CongregatKJn Funds represents sums available for the ongoing work and activrties of the Congregat￿n. slating whether each Fund Is UnreSIr￿le￿. Des￿nated. Restncted or End(Y*n￿nI and. where apprOpr￿le. for what wrpose and how these Funds are held or Invested.

  4. Land and Property Land and Propety consist of Church. Church Hall tC•Jether wrth frttings and lumtshings (including commun￿. other ecclesiastical artic￿$> and a Manse. These are held as fUnCt￿nal property for the use of the Congregat￿n in fulfilling rts aims and mission and In which ils ac11vil￿S are carned out and not lor inveslrW arNVor resale. No market value is placed on these Assets

  5. Independent Examiner In accordance with the leTms ol 'lhe 2CM)S Act,, Sect*)n 4411 I Icl. and as a Charity falling under regulation 9. of'The Regulalions.. and not required lo carry oul an audit under paragraph 9141, an Independenl Examiner has been ap￿inted In a¢¢ordance wrth regulation 11 of'The Regulations, lo carry oul a compelenl examination of the Rewrt and Financial Slalemenls of the Congregats"on. The Independent Examiner's Rep)ri for the year 10 31° December 2024 Is on page 7
  6. Approval of Congrogation Roport and Financial Stalornents The Congregat￿n ReK)Ort and Financial Slalements were approved by the Con9fegalKtrnal Board al their meeting on 22 January 2025 and delNered lo the Congregat￿n at the Annual General Meeting held on 22 FetrKuary 2025. The Office 8earers aulhonsed lo sign Ihe Rewn and Finance Sialemenls on behall ol the Congregalh)n are -

Independent Examinerfs Report to tho Trustees and Office Bearers of Milngavie United Free Church of Scotland I report on the Report and Financral Statements of the Congregation for Ihe year ending 31 D&ember 2024 which are sel on pages 3 10 6 and 8 to 10 Respective Responsibilities ol Office Bearers and Trustees and Examiner The Congregation s Office Bearers and Trustees are responsible for the preparation of the ReKX)rt and Accoynls in a￿OrdanCe wrth the terms of the Chant￿S and Tiuslee Investment Iscollandl kl 2005 1.the 2005 Act-l and the Charities Accounts Iscollandl Regulat￿n5 20(6 las amendedlllhe 20[￿ regU￿tIOns.) The Congregati￿ s Office Bearers and Trustees consider that the requirerrtnts of Regulati(￿ 9 appty but nol those ol paragraph 9141 of the Accounts ReguL4tions It is my reswnsibility lo examine the Report and Finano Statements as required under secti(m 44111 Icl of the 2005 Act and to state whelhef part￿UL￿r mtters have come to my attenlion. Basis of independent examinerfs stalement My examination is Carr￿ out In accordance wrth RegulatK)n 11 of the 2CL16 RegulatL)ns. An examination Includes a review of the accounting records kept by the Congregatw)n and a comparison of the report and accounts presented wrth those records. 11 also Includes considerat￿n of any unusual rtems or disdosures In the report and accounts. and seeks explanat￿S from the office bearers and truslees corceming such matters The procedures undertaken do not provKle all the e¥Klence that would be iequiied in an 8udit, and consequently I do not express an a￿lt opinion on the view given by the report and accounts. Independent Examiners Statement In the course of my exarninalion. no matter has rnrne to my attentKJn which gi¥es rne reasonable cause to be￿eve that in any matenal res￿ the requirements.. to keep accounting records In aCcOrdar￿ wrth seCt￿n 44{11 {al of the 2005 Act and RegulatKin 4 of the 201￿ Accounts Regulations and to Pfepafe report and accounts whth accord wrth the arxthjnting words and comply wrth Regulation 9 of the 2006 A￿nts Regulath)ns have not been met. or 2. to whrh. in ry opinK)n. attenlKffi Sh￿k￿ be drawn in order to enable a proper understandin9 of the Report and Financ￿1 Slateff*nts lo be re￿hed.

Plllngwie Ullited Fr•• Church ol SroiJHI Flmd Natur• FuThJ 8•l•nc• 0101 24 ￿rtf￿￿ Trar4fw• 2024 2024 on Ffftj 31 1214 G•Thorn1 UnrMIMi•d 20461 43 73 694 00 61 297 32 12 396 68 32858 11 ROS Hi9tt knre FILY Rmtwted 1 287 10 4664 15 tt4ues Tot1 Coryr•y#on Fundts 3Q.411 43 73.6Y.Tr) S1.￿7.>? 12.JgS.18 32Ms8.11 J2.158.11 N¢>to¥ to fv Fln4nd•l Stat8ffl9th for Year J• tknber 2024 N•turn ￿ Congwytion Fundb.. GoDTrral F•r Pfwrty Churth misgw tc m￿b￿5 It inbytrnEni Paynrt• to Tr￿1• ¢L￿ting4￿ L&L41rt Approval of ConwW"on Fina￿111 slatame￿ forthe Y•ar enth.ng 31 c￿n￿Or 2024 Mod•rntor ?3z

Illngivlq Unltsd FTh• Church olsctmllfvd R•cwpts •Tho P•ymwtyfw th• y••r J1 Dx•ThbK1024 Fund ¢ornp•r•thy•¥¥ Ji R•cdpts 10 141 L ,'42T y1￿4 116J3]8 T4 13 ' IJ P••v 1fy1 ¢•0 l•1 FO 12 o( piOJ 1¢71 I.JDb06 Tow R•c•lpts P￿rn•n )V4J $￿Ta 2t7F• 22.7T• LIZ• J2.17S ]?￿61 31￿54 9￿1 l ¥f91 T• eyAto 08e 1 4Xtè 5$1410 141111 TM•I P•yffl•M• t IFpvrt¥i 12.391 -1.fy17 ) N•t lkn)v•rn•nton Fund•

Unlt•d Frne Clv¢h of S¢•tl•nd . Supplefflorrtary Sheet and Noies. Y•ar •ndwJ 31 Decaffiber 2024 Ikrto D•tsll8 ol R￿eIpts tr4ot¢ Clelall• ol P•ym¢nts Oll•ilnp. Oth PenTr￿S 52 13 Church Toi•l 3.675 98 3.233 61 6.335 69 499362 289 04 2 110 (KI 1.747 LMJ 588 3,675 98 BBa 12 573 36 4.246 )2 2.341 79 5.762 33 747 30 289 04 635C 1 747 LKI Z O¢>n•Uo Grft 8.(KK) Ik) 1,475 Labr¥J $￿T0 588 00 11.447. F•brlc 11,52S.46 22,972.54 J Ot Healing Refund Gill lo Rev D 789 40 42Q (IJ 1.209.40 Extra￿dI￿ry Fat￿¢ 11.525 46 tl.447. 22.972 94 7,ooo.00 7 Olnc• 4 Iwltlty CCLI 253 97 (X) 8390 Ll R•c•lkrt¥ loi •ThJ P•ym•rt• to IlJl••lonB 1.305 65 2.4?2 15 5% of offenngs 433.M) To¢•1 rK•lpt• for Ill••lo 3.717.VJ IIK•ll•rno Gifl to R¢ D c￿fv 1(Wts) 2402 180Tr) 198 89 1rA) IK> P•ym•nts.' MAF Maryhill Evwir Scdiish S Pr1$￿ FeVthh¥hip C￿MiSSI(￿S Ew 335 (KJ 30150 367 15 Gereral Gereral Ge￿ra1 Gereral Ge￿ra1 1.$02.91 120 1.43S.85 801) 05 801 55 101 55 GI￿9tr￿ Cty MtssK TearFund 5% 2.412.15 Total to Ml•¥lry 3,847.80 P•g• 10