CHRYSTON UNITED FREE CHURCH OF SCOTLAND Scotbsh Chty No.SC015285 A Congregalion of the Untted Free ClvJrch of Scollan¢J, Charity No.SC008167. Congregation Report and Financial Statements Year ending 31 December 2024 Prlnclpal plac• of worshlp and of Congrngation activltl•8: CHURCH ROAD. MUIRHEAD GLASGOW
Congregation Report and Financlal Statements Year ending 31 December 2024 Page Cont•nts Trust•es. Offlc• Bearors, m•rnb8rs of Court8 of th• Congr•gatlon Congregatlon Report 316 Report of tho Ind8pondenl Examln•r stst•m•nt and Mov•rnent of Balancès on Congrngatlonal Fund• Flnanclal Statements:_ R•¢•lpts and Paym•nt8 Page 1
Officg Bearers, Trustees and Members of the Courts of the Congregation sorvlng durlng Year ending 31 December 2024 Mini•t•r Offlc• B•ar•r• Sesslon Clerk Cl•rk to Bo•rd Tmsurnr Pn>wrty Tru8teo• (ex Offldoj S•ssion Glw* Clwk to th• 8o•rd rrea¥ur•r Klrk S•sBlon Mlnl8ler Ses¥lon Clerk Elders:. Corwgallon81 Board MlnSsler Clerk lo Congrngalional Boar Elders:. B•nk•M Virgin Mon•y, Cumbemauld Ind•p•nd•nt Examlner Page 2
Congregation Report year ending 31 December 2024 1. Constitutlon and PrlncSpal AetSvttlb8 of tho Unltsd Fro0 Church of Scotland The United Free Church of Scotland, with all the Church8s of tho Reformation, acknowledges as its Suprema Standard. the Word of God contained in the Scriptures of the Old 2nd New Testaments. The Church holds 88 its Subordinate Standard the Weslminslgr Confossion of Faith, by ils DeGlaralory Acts il recognises liberty of judgment on points of doctrine which do not enter into the substance of Ihe faith.. and it claims the right as duty may require, lo illlerprel, add lo, modily. or change her subordinate slanLlards. under th8 promised guidance of the Holy Spirit, and vAlh a dirocl responsibility to her Lord. The Church approves the emphasis of the Declaratory Acts on the lova of God for all mankind, the free offcr of salvalion,10 811. Ihe obligation ol the Universal Church lo make known the Gospel throughout the world, and th8 renunciation Df coercion, persecution and inloleranca in matters of religion. Accordingly this Chur¢h aGcep18 the obligation to witness to thè Ifuth of th8 Gospel and lo serve men In the name of Chrisl with ward alike lo their 8pidtu81 and m8lerial welfare, both at home and over8eas. 2. R••pon8lb1lltl of th• Congrèoatlon A8 a Congreg8tion of tho Unlted Free Church ol Scotland th16 Congrègation is under the lurisdlcllon and oversight of Ihe 6uperior courts of th8 D8nominatbn l. the Presbytery of the Wesl lin which this Congregation resides) and the General Assembly of Ihe United Free Church in all matters pertaining lo ils spiritual and temporal (including linanciall aflairs.11 seeks to exercise lfvese obligatK)ns within its fallowship and to the peop18 in thè community of whlch it is part. 3. R•spon8ibilitie8 •nd Appolntmènt of Offlco Boarer8 All malters affecting the spiritual well being and order ol the Congregallon 18 exercised by the lQrk Session of Ihis Congregation, The Kirk Session consi6ts 01 its Minister and ruling elders. All temporal affalrs (including financiall of the Congregation are administered by the Congregational Board of this Congregation. The Propety Trustees of tho Congreg8tlon are the Ex Officto Office Bearers n8med on page 2 of this Report. The Minister of Ihls Congrggation is appointed by tho Presbytery of tho West. Elders, elected In accordance with thè Practice and Pfocèdure of ltre United Free Church of S¢olland, along with members. elected by the Congrogatlon al the Annual General Meeting or at a meeting ctrf the Congregation specifically c8118d for that purpose, form the Congregational Board. Office Bearer5 are appointed by the Courts whth they serva. All offices of the Church are op6n to any member in full communion. E8ch Congregation appoints elders lo the Presbylery 8nd lo be Commissioners to thg General Assembly. Presbytenanism mean8 the govemmanl of the Church by elders. Pagè 3
- Actlvltles and Achlevements The Minister, with the Input of sItIng preachers and elders, maintain the conduct of worship and with th9 faithful care of the lQrk Sesslon promde pastoral car8 to m8mbers and families, lo adhèrents and lo olhars in the communlty. The following are the key Church meetlngs In th8 life of the congregation. Sunday Moming Services 'Jammy Tols. Adults & Toddlers 'Knil arKI Naller, Community Prayer Meeting Session & Congregational Board Meetings 11.00am Every Thursday Every Thursday Third Thursday in the month Third Friday In the month
- Flnanclal Statements and Funds In accordance with the Chari118s and Trustee investment Iscolland) Act 2CQ5 ('Ihe 2005 Acl'l and the Charities Accounts (Scotlandl Regulallons 20061'lhe Regulalions'l and being a chartly with an annual gross income less than £100,000. lh8 Financial Slalements of this Congregallon sel out on pages 8 10 9 consist of a Slalemgnl of Congreg8tSon Funds ancl mov8menls Iher8on during the Year endlng 31 December 2024 and details of the Rec8ipls and Paymènt, Surplus (Deflcill, and Nel Movem8nl on Funds dun0 the year wlth supplementary notes Ihereon whero appropriate. The ordinary Receipts and Payments for the iegular Congr8galion aclivltl8s ar& shown in the General Fund and in th& year amounted lo £ 27.409 and £30.427 Respectively, giving a deficit of £3,018. After Exlraordlnary and Other Recelpls and PaYer11S, the d81icil is £3,018. There were various Improvemen18 lo the Church and Halls, and these amounted to £7.558. The total amount of all Congreg8llon Funds at 31 sl December 2024 Is £17,932.
- Accountlng Pollcle8 The main sources of income are the vnluntary off8rings, donations and other giving of members. adherents, and relaled organisations. and inlerèsl or dividends on Congregalion Funds. The Receipts and Payrff enls of Congr8gation Funds are recorded and reported on a cash received and cash paid (as invoi¢esla¢counts are received) basis respectively In the event that a commitment is made after the dale of the Statement of Balances whlch wlll matèrially refle¢t on the amounl of any Fundls) this will be reported in th8 accompanying Note6 to these stat8m6nls. The Balances of CDngregation Funds represents sum3 available for the ongoing work and activitie3 of the Congregation, stallng whether each Fund Is Unrestricted, Deslgnated, R8slricted or Endowment and. where appropriate. for what purpose and how these Funds are held or invested. Page 4
7. Land and Property
Land and Property consist of Church, together with fittings and furnishings (including communion; other ecclesiastical articles).
The Congregation also own Chryston UF Community Halls (formerly Muirhead Public Hall) which was purchased in 2016.
These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment and/or resale. No market value is placed on these Assets.
8. Independent Examiner
In accordance with the terms of 'the 2005 Act', Section 44 (1) (c), and as a Charity falling under regulation 9. of 'The Regulations', and not required to carry
out a
competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner's Report for the year to 3P [1 ] December 2024 is on page 7.
Pages
- Approval of Con9ragatlon Rèport and Flnan¢ial Statoments The Congregation Report and Financi81 Statements were approved by the Congregatlonai aoard al their meeting on Jvt4e. iozs The Offic8 B8arers authorised to sign the Report and Flnance Stat6m8nts on bahaff of tho Congregatlon ar8'.- Signed Mlnister 3igned S•sslon Cl•rk Slgned Clerlr to the Congregational 808rd Slgned Treasurnr Dat• iu- J Utsjè I02S , Page 6
Ind•pèndant Examin•r'8 Report to the Trustses and Office Bearers of Chryston United Free Church of Scotland I report an th¢ Raport and Flnancial Statem8nts rA the ConoregatM?n for the year ending 31 December 2024 whl¢h are set on pages 3 to 6 and 8 to Respectlve Responsibllities of Office Bearers and Trustees and Examiner The Con9reoation's offi Bearers Bnd Tnjstees gre re8pon8ible for th8 preparation of tha Report and AcGounls in accord8nc8 with th• l$rms of the Ch8rt118s and Trustee Invastrnenl ISco11andl Act 2005 {"Ihè 2005 Act l and the Charitias Accounts IScotlaThJl Regulations 2008 Las amended) I'the 2006 regulatlons'l. The Gongr8gallon's Offlce Bearers and Tru31ees conslder that the requlramenls of Relati)n 9 apply bul ml those of paragrab 9141 of the Accounls Regulations. It is my responsibility 10 exomine thè Rèport and Finance StalgmentB as required undar Section 4411 } {cl of the 2005 Act and 10 State whether parllrJJ1ar rn8ller9 have corne lo my allenllon. Basis of Independent gxamin6r's statement y 8XBrninallon Is carried oul In aeeoréance wllh Regulalion 11 of the 2006 Regul8llons. An 8X8minAtitsn include8 a review of Ihe accounllng recofds kepl by the Congregatn and cornparlson ol th8 report and accounts prpsenled wllh Ihose record¥. 11 also inclutJe¥ conslderalSon ol any unus¥Jal items or di8¢108ure8 in the report and occounlB and 8eok8 explanations from the ofllce b¢areT8 and Iruslees concernlng gu¢h mallers. The procgdures undertaken do not provide all the evioence that would bè rèquir•¢Y In an audit, and nsequendy I do nol eKpreg9 an audll oplnlon on the vlew olven by the report arid aCunIS, Indepèndent ExamSnors Statemenl In the cour88 of my examlnallon, no m#tt•r h88 ojme lo my allenllon 1. ¥Ich glvès me Tea80nabl8 cause to believe th81 In any rr8lerlal respect the requlremenls.. lo keep acuting rvcords in accordance wllh Sectlon 44111 lal of Ihe 2005 Act and Regulgllon 4 of the 2008 Accounts Regulations end to Pfepare report and accounts which BCGord with the accounting r9¢0rdB and Comp with Regulallon g of Ihe 2008 Account8 Règulation8 have not been mal, or 2. to whLh, In rny oplnlon, attention should te drawn In order lo enable a propgr understanding of Ilie Report and l- Sign Name: Addres Date: Page 7
IO•t Fund Hddas 31.12.24 27.4th05 .411.74 -1017.19 -&017.¢9 5.37C 8 27.25 11y1.32 12.5al. 73 441zn 4471n 17 17,93 17.93220 M1• Futsjs". Ltrnstyicied Nul? I Chureh & M Plots 4 ••t Pages 7,4. ty Ollk• tr•SW. 4Jf4¢
Recelpt5 & PayThEDts 2024 Chry8ton Unlted Fr•è Church of SCOand R•¢•lpts and Paymorts for the Y•ar•ndkn9 31 Do¢8rnb•r 2024 IcomparaU* year to 31 D8mber 20231 Fund Gén•r•l Unr8glnc18d Chur¢h & Mall D8$ignaiad Total 2024 Totsl 2023 ft•colpts Offerings Open Frnewill Fr88will Igifft aSdl Grfi Ai¢ T8x Olh8r Stsb fol•lB OrganIs•lTr$ Other Sub Tot41 1,905 1,010 17.496 4.687 1,gJS t.010 17.4 4,687 1.822 18,731 5,275 1.501 26.295 25.0118 Denalions 100 100 100 10 Othor UÈ6 ol prernis•• Sledfasl MisoellJncou8 Sub Tolal FuNdr81n9 Sub fot¥l Sala ol assets 2,211 27,207 29.418 21.618 27.207 21.618 EV16 EKtraordInary Sub fot•l Other Gharilies Sub Tol•l Mi8$ion8 T¢>tsl Rgc•lpl# 27,409 27.207 54,818 4T.P13 P4yfjwn¢• Mlri81ry SlipendlS819ry& NIC Expenses Pulpil Supply Inl ModHralor Fee, Exp Sub Tol•l Ch ¢)ffWI Ckgnar Sub fut•l Letllng ¢XPglls8B InsuiAr Heal. hohl. uIIUlie8 Repalrs, upkery Equipnenl, Fwnishkn9 Sub Tol•l S18dfJ51 M808zlno Offica & Publlcjty Kirk Ses3ion M18rlIan•0u$ 19,488 2,321 1,215 19.488 2.321 1,215 1884 837 1,330 23.024 700 23.024 4,447 4,44T 20,751 4,212 4.212 Olh81 Salary 3,T39 3.T3 Pryerty 888 2,131 225 1,710 9,227 4,369 2,598 I1,8 4,594 2.550 13,417 2,578 1?44 15,30J 18.549 150 18,545 150 Oth 30 Sub Total Denomlnalkjn Piesby18ry IAis?ion$ Sub Tot•1 R8furbi5hrnwl ijo 3.300 150 3,300 Contrlbuiions 2.91 3.300 7,558 2,1119 3,877 Extra-ordinary 7,&58 Sub Tolal Olhgr dwfilies 7,SJ8 7,558 Mlssion Sub Total Total P•ym•nts 30.427 20,002 57,01• 50,184 Surplus ID•lleltl Nel Rp1S IPayrnntJl Transfers between Fund5 -3,018 e05 .2.413 .2.271 N•t Mov•m•nt on Fund8 .1018 .2,413 .2.271 Pa8e 9