LENZIE UNION CHURCH OF SCOTLAND (known by Lenzie Union Parish Church) Trustees Annual Report For the Year Ended 31 December 2024 Princip91 01¢e.. 12nxe Union Parish Chur¢N 65 KlrkinlillLh Ro. LeThe, G66 4LD Charity No. SCOI5287 Congr¢gation No. 160873 l+P Innes & Partners chartffr CErtifiwJ
Lenzie Union Church of Seotland Content$ CONfENTS Pagc Trnstees. Annual RetK)rt Independent Examiner's Report to the Trustees io Statement of Financial Activities Balanc¢ Sh¢et 12 Notes to the Financial Statemenis
Lenzie Union Church of Scotland Report of the Trusteesfor ihe year £nded 31 December 2024 The Trustees present their annual report and financial slatements of the charity for the year end 31 December 2024. The financial Statements have been prepared in accordance with the accountin8 tKTrlicies set out in note I to the CountS and comply wirh the General Assembly Regulalions for Congregational Finance, Ihe Charities and Trustee Investment (Scotland) Act 2005. the Charities A¢counts (Scotland) Regulations 2006 (as &mended) and Ac¢ounling and Reporting by Charities= Statement of Recommended Practice applicable to charitie5 preparing their ae£ounts in aecordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland publishod in October 2019. Objectives Activities Lenzie Union Parish Church as part of the Church of Scotland shar¢s Ihe following vision: "The vision ol the Church of Scoiland is io bg u Llwrch which Seeks io inJpire ihe people OJ Scoiland and beyond wilh the good news of Jesus C'hri.¥t through ep71hugiastic worshipping, witnes.fing, nurthring and senTing conimunilies. Thc Church of Scotland is Trinitarian in dtrin¢. Rcfornied in tradition and Pr¢sbcrlan in polity. It exisls to glorify God and to work for the advancement of Christ's Kingdom throughoul Ilie world. As a national ¢hur¢h, it acknowledges a distinctive ¢411 and duty to bring the ordinances of religion lo the people in every parish or Scotland through a l¢rritorial ministry. It co-operates wirh other churches in various ecumenical bodies in Scotland and beyond. 'I'here are 464 members on our eon8re8ational roll. We welcomed 4 new members in 2024. '1'he avera8e attendance at Sunday rnorning services is approximately 95, wilh an average of100 views of the weekly LiveslreamryouTube recording. Lenzie Union has a wealth of groups and organisations taking an a¢liv¢ part in church and community life. All our groups wel¢ome new members and visitors. During the year most activitie5 run between September and May. Infornialion about th¢ ChurLh and il5 ULtivilies and organisations can be found in our monihly Update distributed lo members. on our website www.leniieunion.o and on our FacebiK)k social media e%. Our i)fflLe iii t)eaii (he Church, is open on Wednesday, Thursday and Friday mornings Cbureh Services Services of worship are att h 11 eld every Sunday morning at I 1Am. Since entering yanCy followin8 IhL dciriiNsi()n L)f irt June 2024 pulpit supply has been arranged by our Interim Mod¢rnror, and we have eiijoyed a variety of excellent preachers including our Pasloral Assistant. Oui" LliildiLII diid I'ouili Woi'ker and mcmbers of the congregation have also participaled in our worship on o¢ca5ion. Addiiional services have been held at Easter and Christmas. and youth services for the BB/GB and local Scout troop have taken place. Commlinion is shared in the sanetuary quarterly. Services Hre livestreamed and made availmble through our YouTube channel and also recorded on CD and delivered to the housebound and others who are unable to attend. A mixture of traditional and modern hymns is used and our monitors continue to be well and effectively used to enhance worship. displaying bible readings, worship videos and words of hymns. Music from the organ alld piano is provided each week by a local musician, employed on part lime basis, and also a member of the congregation. Those in the congregation who play instnJm¢nts are encouraged to come together, gard]eSS of ability, and forni a Praise Group which plays on occasion at yOLlth Services or the Christmas Eve family service. Similarly, those who ¢njoy singing are invited to forni a singing group for services at Christmas and Easter. We continue to share worship with the ¢ongr¢gation of Lenzie Old at joint s¢Tvi¢¢s during Jiily and Au8us1 and at Holy W¢¢k and Rem¢mbranc¢. and also join with th¢ 3 other churches in our Cluster for quarterly services. We are r¢picscnl¢d on thc local ACTS group. and participate in worship events run by them. Following the Sunday service. congregation members h&ve th¢ opportunity to med for te coffee And chat at Rendezvous in the New Hall. Page I
Lenzie Union Church of Scotland Report of the Trugteesfor ihe year ended JI December 2024 Church Services (cont'd) We a thankful for the number of families that regularly 8ttend Sunday worship, some through a link with Messy ChUh. Children and young people are encouraged in faith thTough Lighthouse and Bible Class, led by our Children and Youth Worker. Families leave for the hall after the first all_age part of the service in the sanetuary. Faith is explored throu&Fh arts and crafts, creative play and multimedia resources. Godly Play is also Ex)ssible, thanks to a Small Grants Fund. With encouragement and support the young pPIc and their parents participate in worship though our all age talks, and at Christrnas they planned and presented a very meaningful Nativity service lo the congregation. Other re8ular activities for children and young people include a monthly Messy Church to which an invitatton is extended to the local community, and ihe sessions are well attended by tamilies who enjoy the 'messy' activities offered to help introduce bible 5torie5. A regular 'Lenzie Loves Lego, community event is also well attended. After a break in th¢ Autumn du¢ tcp illness. our weekly Youth Café resumed. inviting young p¢opl¢ of secondary school ag¢ to spend liine witli frieiids iii tlie Iiall atler h0O1. Oames ai)d activities are provided, along with siiacks. and there is OPFM)rtunity io get to know those that artend through conversation. Aclive Girl%. Brigade and Boys, Brigade companies continue in Lenzie Union, meeting weekly from September to May and attrACting healthy numbers of children and young people. 'I'he provision of trained offi¢¢rs, parti¢ularly in BB, proved problematic in 2024, and we are Continually grnteful to a number of volunl¢¢rs who enable both companies to run safely and efficiently. The girls and boys are encouraged in their faith and oommitment to Jesus through A themed progr4mm¢ of gamcs and a¢tiviti¢s. providing infomial education &nd fun ihroughout th¢ year. For sornc of those who att¢nd, Girls, Brigade and Boys, EJri8ade is very often the only conlacl they have with th¢ churcli. and special events und s¢rviL¢s Lreaie opportunili¢b to welLome meinb¢rs of th¢ wider famili¢s. Both Comp&nies pr()vide the older rn¥mb¢r5 With opportunitivs for lvadvrship training. ¥nL(Trurage serviL¢ lo Ihv church and community and in the Sprin& unnual displays are held. Parents and fri¢nds can see the work that has iaken place and a preleniation of awards achieved ihroughoul the year. The Guild Continues lo be well supported by its rnembers who meet fortnightly and through worship. prayer and fellowship are encouraged lo grow in their Christian faith. That faith is lived out in action through project work, explorniion of the discussion topics tmd local involvement of 8roups and Individu mcmbers in vnrious aspects of Christian s¢rvi¢e. Undcr thc th¢mc 'Sure foundations,, the chosen proj¢¢ts 'Bibl¢s for Balms. with thc Scottish Dibl¢ So¢i¢ty, '13uild my Church, with Bear Necessities for Bulgari4 'Operatioii Hope, with Release Intemational in Egypt and 'Playful BegiT]nings' with Cro55reach are sUPPQrted through regular fundraising events. Hospitality is pn)vided to ihe local community through our regular Meeting Place and Coffee Poi which run weekly on A Wednesday and Friday respectively. Visitors meet for te4 coffee and a variety of horne baking. Both activities are organised and stalled by teams of dedicated volunteers, and they provide a very welcome opportunity for people to meet with friends for a bl¢iher. Other activiiies that meet regularly and ¢ncourage thos¢ interested to join include.. The Flnwer C.luh, nr>¢n Iv dinycine inleresi¢d in learning and improvinx iheir skills #l now¢r arran£inR. The members ensure a display of flowers for our Sunday services. which are then distributed to members of the congregation. 'I'he (i&rdening (iroup. A 8roup of keen gardeners trom the congregation me¢t fortnightly frorn Spring throu8h to Autumn. Their hard work improves Ihe look of our church gardens, for the benefit of the whole community. Silver Movers: This monthly Class provides an opportunity for seniors to do gentle exercis¢ through danc¢. We run a monihly De Cafe in association with Ccartas Advocacy. Those with dementia and their carers can meet for coffee, and cake, and often some musical entertainment. Infomiation and advice on Sla[ services is available. Art for Seniors. a monthly art class is open to the community. 12-16 people regullY attend and ar¢ guided by a local artist to crcatc a picture using diff¢r¢nt m¢thods and materials. The Bridge Club meeis weekly, open to all from beginner to expert. Page 2
Lenzie Unlon Church of Scotland Report of the Trusteesfor the year ended 31 December 2024 Openijbg our DIM)rs to the Community 2024. Our church pretllise5 are used by many local groups including the NHS Blo(yJ Collection Unit, East Dllnbartonshi Council. Lenzie Community Council, Lenzie Comtnunity Development Trust, a local Residents Association. Cedar Nursery) a Theatre Arts Summer School and a Dance Summer School. Our regular community users Include De Café, Art for Senior% Dance exercise for Seniors. Crnft C84ft, Weight Watchers and two AA Group5. We host LUPC Guild, The Meeting Place, Coffee Pol. a Youth Café. I sl Lenzie Girls Brigade. l st Lenzie Boys Brigade and Messy ChUh. Regular weekly groups include D8nc¢ Republi¢, Pilat¢4 Yogaj Bridg¢, Kidslingo (Spanish classes for children). DO Training classes. Achievements And Perfornlance The aim of Leniie Union Pdrish Church is lo work for th¢ advanc¢m¢nt vf Christ's Kind0 at hum¢ and abrvad. We aIn committed to that aim and. since entering vacancy in June 2024, the Trustees and congregation have work¢d hard to follow the advice of our departing miiiisler to 'keep togdher 8nd don't go back.. The pastoral care of our own MeMbehIp is caffied out by our Pllstoral AssistanL and by Elders of the Kit* Session. A Pastoral Care Group was eslablished in Autumn 2024, with trainin8 provided by our P8sloral Assistant. Inwurag¢d by our Pr&y¢r Coordinators prayer is A focal point of our congr¢gational lifc. before and during servi¢¢s. in groups aiid individually. A Pray¢r Diary is prvdu¥ed 3 limes a year. with pray¢r r¢quests coiitribul¢d by memb¥r5 of th¢ iougwr¢gation and organisalions A separate Exam Prayer Diary was produ¢eJ io support uur young people through their exam period. A 'Prayer Chain. of l O-12 members exists for confidential prayer reques1S. Bible study groups have continued to meet in members, homeg regularly throughout the year. An Alpha Course ti)ok place in the Autumfy attended by a small number of interested people, and it is planned to run further courses in 2025. We produ¢e a monthly Uwlate with news froin Lciizie Union and itcms of interest for adults and Children. This is delivered by cld¥r5 and volunle¥rs, either via etnail or b). hand to the church fatnily. A short v¢rsiun with nolicvs and prayer points for the week is avAilable on a Sunday moming. Throughout 2024 we continued to build the relationship with friends in l.en7ie Old Parish ChUh, and discuss our vision tor a united church in Lenzie under the Glassow Presbytery Mission PIE4n. The Kirk Sessions have met together to discuss the proposed union, and a smaller joint steering group has been fomi¢d. As w¢ll as joint summcr scrvic¢s. we hav¢ Shared worship during I loly Week, al Remcmbrance and a Watchnight service at chris1m4. Som¢ members of LenLi¢ Old, and also froin other local churches, have taken part in our outreach events for the community at Easter and Chrisknas, and some also volunteer at M¢5sy Church. Within our Cluster a Lent study eourse eneoura8ed new friendships And fellowship. Over two mornings in August our Children and Youth Worker, and a member from St David's M¢morial Park Church, Kirkintilloch led a joinl Churohes Holiday Club for primary school 8g¢d children. Under the theme 'Runnin8 the Rac¢. the children were eiicourag¢d io learn more aut God through faith based activities. songs and stories. Our continued commitment to youth and families is recognised tl)r(>ugh the variety of work with children and young people in the church. the community and in our youth organisations. The work with SU in the local schools continues to develop, and during this time of v&cAncy our Children and Youth Worker now acts as school chaplain in two local primary whools. Pa8e 3
Lenzie Union Church of Scotland Report of the Trustees]or ihe year ended 31 December 2024 Achievements and Performance (cont'd) Youth seThices were held on a Sunday morning in May and October with the GB and BB in attendance, and also in November when the local Scout troop attended. We remain focused on mission and outreach within the local community Ai Christmas we invited local school childr¢n and members of the public to scc and hear the Christmas story by w&y of a drama im the s&nctu&ry. The 'Bethlehem Experiencc, also attracted local children and familie& and Community involvement was encouraged in this event through the nativity animal trail around the local shops. At Easter. and at Pentew5L an open invitation was extended to visit the church and gardens to hear firstly of Christ's journey to Jemsalem. His death 2nd sUrrection, and then consider the presence of the Holy Spirit in our own lives. The Pastoral and Social Team organized a coffee morning on the first day of the Autumn school term, for parents of childrcn starting P l. Thi5 was warTnly 5UPPOrt¢d and appreciatcd. Our Easter cA)ss. the puppy f4115 at Remembrance and knitted angels at Christmas provide a fo1 point on the main road through the village. Throughoui the year we held several hospitality events run by the Pastoral and Social Team.. A 'l'hank5giving Afternoon Tea in March was enjoyed by a large number. Thanks to tremendous generosity c£27,000 was raiFed for the church fabric fund, and to help with rising energy costs. An laster breakfast bcforc thc scrvice on Easter day. A fellowship lunLh held in Sepiember. A Christmas Afternoon Tea in December. raising funds for the Church and also the Lodging House Mission. The Mission and Discipleship team also invited the congregation to meet for lunch after a service in August, to dIU58 asp¢¢ts of the sernioii on that day. In Jun¢ we h¢ld a family BBQ 10 say goodbye to our much loved tninister, his wife and thcir children. In Octolxr a concert by the Kirkintilloch Male Voice Choir hosted in the 58nctuary raised c£l,000 for Cros5reach and church funds. Following months of preparation, our new web5its went 'live' in October {svww.lenzieunion.org). We are workin8 lo make this an attractive and effective way for us to reach people in the community and beyond. We are a Fairtre church. and support this by using Fai¢ products whcncvcr possibl¢. Dnd regularly holding P4 stall selling products at our evlS. We ar¢ an Alzheimer ScOtld Dementia Friendly Community Church and our monthly De Café is run in 8ssociation with Ceartas Advocacy. As well as providing prayer and monetary support for Cnissrea¢h. our 51JPFM)rt for local mission also includes the Lodging House Mission. Regular financial donations and practical support was provided. suR)lyin8 Easter e88S. haTvest goods and gifts for their Winter appeal. Toys were collected at Christmas for dislribulion to thos¢ in need by Woman's Aid. We support the local foodbank with practi1 and monetary donation& and collected warm coats in the AUrnn to support the Rotary 'Wrap Up, campaign. Page 4
Lenzie Union Church of Scotland Report of the Trust¢esfor ihe year ended 31 December 2024 Achievements and Performance {cont'd) Support for overseas mission.. Through Comfort International we support the Rwanda Batsinda Kids Project and also sponsor & child. Since June 2022 we support a Christian missionary Couple in Moldova through Cn)sslinks. Special collections during the year raised: £881 for Glasgow Lodging House Mission fmm HArvest and Christmas appeals, and Afternoon Tea £475 for Church of Scoiland's Crossreach projects £445 For Church of Scotland HIV projects through Souper Sunday £30 for East Dunbartonshire Foodbank £402 for 'End Polio Now. campaign supported by the BB and Rotary Future Plans Our vision remains to be a congregation who re¢iches Out in Christian lovc lu Ihc local community. Within our congregation people should feel welcomed, befriended, loved and challenged by the Gospel of Jesu$. The implementalion of the Missiofb Plan within Lenzie will shape our future planning for 2025. We arc committed to working with the congregation of Lenzie Old Parish and hope to develop opportunities for joint working and shared Tesources to strengthen our relutionship and work toward5 a proposed unioll which will encourage and develop our vision for mission work within Lcnzi¢. Within our Cluster of 4 churches we will continue to seek opportunities lo unite and share G(d's lov¢ within the ¢ommuniiies uf Lenzie and Kirkiniilloch. In the abience of a minister we will continue to encourage &nd support our new Pastoral Care Tesm, and with them ensure our con8regalion is cared lor in times of need. With ihe support of our Interim Modernior and visiting pulpit supply we will ¢n¢ourage those wiihin our con8r¢8ation who wish to eiih¢r lead or take purt in Sunday worship, includin8 our youn8 people. We remain thankful for the continued generous financial SUPEK)rt of our congregation which resulted in an overall low¢r d¢fi¥il in 2024 tlian furec&isI. However, (he finatiLial ouilwk for 2025 ml[l5 of LUllLerri duc lil pari lu the continued rise in energy costs and also the removal of the vacancJ' allowance by the Church of ScDtland. There is also the uncertainty nver how long I,en7.ie Union will remain a single congregation. We will ¢nde4vor lo keep those in our congregation fully infornied with both the financial position and the progress towards a union as infomi&tion on both becomes available. We are committed to encouraging our children> youth and families by listening to their views and finding Out what 15 important to them. We would Iiope to encourage Iliem in tlieir faith througli biblc study groups. We will ClM)tinue to develop th¢ ideas of 'liiler8¢nerational Church. and promvte this in our worship and events. We will endeavor to find woys to encouraEe Ix)th members and those who have Mot yet taken up membership to deepen their faith and trust in the Lord Jesus as Saviour, through bible Sdy, discussion and prdyer. We are committcd to prayerful support of our unifomicd organisations and r¢¢ognise th¢ important part that GB and BB play in involving children and young pcople in the congrcgalion. Though a number of new helpers have enabled Ihe BB in particular to Continue. th¢re r¢mains an urgent need for new officer5 to take position5 of leadership. We continue to promote the use of 811 our buildings, for the use and benefit of ourselves And also the wider community. Our ThaniLS The Trustees would like to thank all who contribute of their time, talents and money so g¢n¢rously to ¢nsutE the continued development of our Church as a centre of worship and a focus for the community in Lenzie. Page 5
Lenzie Union Church of Scotland Report of the Trusteesfor ihe year ended 31 December 2024 Fin8ncial Review Our review of 2024 starts positively with clear evidence of the faithfiil commitment of members in respect of their regular volLintary offerings towards the work of the Church, our main source of income, and tor which prayerful thanks are expressed. These offeringis amounted to £148,455 (2023: £147,149) an increase of 0.70/0, of which approximately £129,000 was gift.aided and gen¢rated £32,226 (2023.. £33,508) in tax repaymeiit. Total offerings of £169,652, pcr Note 3. include furtlicr donations of £21,197 (plus r¢laled gift aid of £4,651 I re5uliing from another special appeal in support of specific, Inajor fabric projeGts. A further £5,000 was received in g¢nerou5 doiiations froni members to help offset Ilie huge inLrease in energy Losis following renewal of Ilie Church of Scotland energy contracts. In the face of general cosi of living pressures. in addition to the sad loss of valued members. this level of generosity is gratefully acknowledged. An important source of income is th¢ us¢ of our premises by the local community thal with diligent management of our tenant5, increased by 3.5 % to £32,743 (2023.. £31,628). Our premise5 ere regularly used by many who are not members of tiie Chureh, lls well as by church organisations, and we ar¢ gr4teful Ih&t we are able to provide such a source to the local coinmuiiity. Total income, ii)clusiv¢ of desigilated and rcstricted incoin¢ sources. amouiited to £268,306 {2023'. £256,905). Thib iiiilud¢d a IrgdL> ¥ift uf £5,000 froni Ilie eslaie ofthe lal¢ Gilliaii Sinclair and we give prayerful thanks for this generosity. Resources expended during the year lotalled £295,917 (2023.. £294.468). The largest item was our Giving lo Grow Contribution lo the Church ot. Scotland of £92,619 {2023.' £103.623), covering all ministry, central administration, training. aiid mission costs. This included a reduction of £6,189 in respect of a Vacancy Allowance following the demission of our minister in June. Ernploymenl costs for ministerial assistance youth work and adrninistrative staff amount¢d to £55.905 {2023: £55.431). Major rcpairs within thc Old I lall and lighting upgrades w¢rc carricd out costing £28.400. hence the increased level of fabric repairs in Note 7, only made TX)ssible thanks to the special FabriL Fuiid appeal. Our day-to-day runiiing of the chiirch is regularly reponed within rtrur CJ¢neral Fund. This in¢utr¢d operating deficit of £8,755 (2023.. deficit of £13,666) but WRS again boosted by R transfer of £10,0 from a l.egacy Flind in support of our yOLlth wot commitment during the year. leaving a modest su¢plus of £1,245. 1.he operating deficit ar05e largely trom not achieving a cost rediiction target set in the annual bLidget. tortunately partly oflset by donations from our church organisations and the atrM)ve don91ions towards energy costs. Aft¢r further non-mon¢lary djiistment4 Note 16 reflects an uplift in th¢ Gcncral Fund of £2.651 (2023.. n¢galiv¢ £2,133). The market value of the investsnent flinds held wtth lh¢ chUh of Scotlaiid increased duriiig tlie year by £1.406 (2023.. increase £1,553) giving a fund value of £30,269 (2023: £28.863) al 31 December 2024. Depreciation is applied to oiir property value4 following revaluAtion in 2023 of the Manse and Dean House. as per Dur &CCOLllltin8 policies on pa8e 14. Re&tricled Funds Rcstrict¢d funds thosc which have been establishcd to account for income and c05ty rclating to spccific projccts. The Inain funds are the fabric r'uiid, supportiiig project5 for which specific donations have been received, and the 'uuili fiiiid, suvwl liiig bPVL'i#I yvuili-i¥luieLI yiujeL'IS. Tlie D¥dll HuLlSe R¥fuibis11111¥11l FuiiLI is d Ivsiauul fuiid available for the development of this facility. Total RestriclLxi funds at the year-end were £44.620 (2023.. £35.879) as per Note 16. The Designated Fabric Fund balance broiighi forward from 2023 has been transferred to the Restricted Fund given these funds were rnised diiring previous year's special project appeal. Risk Management Our Trustces assess regularly the tnajor risks to which our church could be exFMised on an ongoing basis and ¢stablish procedures lo manage thos¢ risk5. Thc Safcguarding Pancl and thc Safcguarding Co-ordinators act on behalf of the Kirk Session to ¢nsure that instructions, recominendations ld legislation relating to saf¢¥uarding prnctice within the Church of Scotland are implemented. A Lode of Londucl adopted by the'l rustees is available tor the attention ot'all members and users ot OLir buildin8S. The Church of Scotland Whistleblowing p)licy has also be¢n adopt¢d, and this is available through our website and from the Session Clerk. Page 6
Lenzie Union Church of Seotland Report of the Trusteesfvr ih¥ year eled SJ December 2024 Risk M2n2gemeDt (cont'd) A Lone Working Policy is being considered for adoption in 2025. Irs common with many other churches we face the demo8raphic challenge of a decrea5in8 and a8eing congregation. The Trustees deal with this through community involvement and mission. app¢als to the congregation and stewardship promotions. Reserves Pollcy ln eonsidernlinn of the level of reserves to be maintained. tsking into account current and future liabilities, the Trustees view that between three to six months, expenditure Constitutes a prudent reserve. Unrestrict¢d cash funds per Note 16 totsl £68,439 (2023: £100,495) at th¢ year end, reptEsenting approximately 31/2 months, regular expenditure. Structure. Govern*net and Management Th¥ cuiigregaliun is u rvgislered Lharily. nutnber SC015287 and is administrred in accordance with the lernis of the Unitary Constituiion and is subject to the Acis and Regulations of the General Assembly of thc Churih of Scotland. Members of the K'irk Session are the charity tTUStees. The Kirk Session members are the F.Iders of the c.hurch and are chosen by the Kirk Session from those mernb¢rs of th¢ ¢ongr¢gation who are considered to have the appropriate skills and gifts. Eight new Elders were ordained and admitted to the Kirk Session by the Minister at a seryice of worship in June 2024. In-house training or courses available through the Presbytery are provided lo equip new Elders for their dut1¢5. All Elders ar¢ provided with a handbook outlining their dutics and rcsponsibilities. The Miiiisler 15 el¥Lled by the Cun¥re¥ulion and induLied by Presbyt¥ry uiid¢r thr Valaniy ProL¢dur¢ ALI (ALI VIII 2003) (as amended.) l£nzie Union eniered a vacancy period upon the demission of our minister Rev Daniel Carniichacl on I l ih June 2024. Presb)tery appninted Rev r)r Kleber Machado a5 Interim Moderator. Under the Preshylery Plan a new minister cannot be appointed until a proposed union with l.en7.ie Old Parish Church is finalised. The Kirk Session is responsibl¢ for the affairs of the Church. Meetings of the Kirk Session are chaired by the Ministcrllntcrim Modcrntor. Thc Kirk Scssion nonnally mccts s¢v¢n iimcs in a year. Session Teams are oppointed with a Convener. tkpute Convener and Secretary. The six Teams are Property. financc. Mission and Discipl¢ship. Training and [dUtiOn. Pastoral and Social and Communication. R¢mits and Budgets for the Teams are approved by ihe KI Svssivn. Tcam R¢ports arc prcs¢nl¢d rcgularly lo Scs5i0n. The Minister is assisted by a part litne Pastoral As5iStanl, a full-time Children and Youth Worker and a part tirne office secretary all of whom are ¢mploy¢¢s of Lenzi¢ Union Parish Chuwh (LUPC). Page 7
Lenzie Union Church of Scotland Report of the Tru5teesfor ihe year ended 31 December 2024 Siructure, Govern4nce and Management (eont'd) Th¢ Title De&4s of th¢ property owned by the Congregation are held by the following office bearers.. MinisteT Treasurer Sesyion Clerk Vacant Reference gnd Administrative Infonngtion List of Trustees of Lenzle Union PArish Church PrIncip1 Office Bearers Vacant Miniqter Session Clerk Church Treurer Prlnclp&l Offjce Lenzie Union Church of Scotland, 65 Kirkintilloch Road. Lenzie. Glasgow G66 4LD lttdependent Examiner Innes & Partners Limited, Chartered Certified Accountants, Innes Hous¢. 18 Shairps Business Park, Houstoun Road, Livingston. EH54 5FD Bank¢rJ Royal Bank of Scotland, 116 Cowgate. Kirkintilloch. Glasgow G66 IJX Charity No. SCOI 5287 Congregation No. 160873 Page 8
Lenzie Unlon Church of Scotland Report of the Trusteesfor ihe year ended 31 December 2024 Trnstees, re8ponsibilities in relation to the financi91 statements The charity trustees are responsible for preparing a Irustees. annual report and financial statements in accordance with law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice.) The l&w applicable to charities in Scotland requires the ¢harity trustees to prepare financial statements for each year which show a true and fair view of the stat¢ of atTairs of th¢ charity and of th¢ incoming resources and appli¢ation of re50urcc5, of the charity for that period. In preparin8 Ihe financial stalemenls. th¢ trusl¢¢s are rcquircd to.. select suitable accounting policies and then apply them consistently. observe the method and principles in the applicable Charities SORP. make judgcmenls and estimates that are reasonable and prLKlent' state whether applicable accounting standards and statements of recommended pr&ctic¢ have been fnllnwed, subject In any departures disclosed and explained in the financial .qtatemenls' prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational ¢xistcn¢e. Th¢ trustees arc responsible for ke¢pin8 proper accounting records which disclose with reasonable accuracy at any time the fiiiaiicial position of tlie charity and lo enabl¢ them lo ¢nsur¢ that th¢ finanLial statenients coinply with the ChiWiti¢Y dnd Trust¢¢ Invesiment {Scotland) Act 2005 and the Charities Accounts (Scotlandl R¥gul#tivn5 2006 (as amended) They are a150 responsible for.safeguarding the asset8 of the charity and hence for taking re&wnable 51ep8 for ihe prevention and detection of fraud and other irr¢gularili¢s. Th¢ trustees ar¢ r¢spon5ibl¢ for the maintenance and inte8rity of the ch8rity and financial inforniation on the congregation'5 w¢bsit¢. L¢gislalion in the United Kingdom governing ihe preparation and diss¢mination of financial ststements may differ frnm le8islation in oth¢r jurisdictions. Date.. 2025 Page 9
Lenzie Union Church of Scotland Report of the IndependeDt Examiner to the Trusteesfor the year ended 31 December 2024 I report on the &ccounts of the charity for th¢ year end¢d 31 Dember 2024 which are set out on pages I I to 21. Respective responsibilities of trustees and exAmlner The charity's trustees are responsible for th¢ prcpardtion of the a¢wunls in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's tru5te¢s consid¢r that the audii requirement of Regulation l O(] ) (a) to (c) of ihe Accounts Regulations do¢s noi apply. It is my responsibility lo examine the accounts as required under section 4411) (c) of the Act and to slat¢ whether particular matters have come to my attention. Basis of independent examiner's statement My examination is carried out in accordance with Regulation I l of the Charities Accouiits (Scoiland) Regulations 2006. An cxamination includcs a r¢vi¢w of the accounting records k¢pi by tlie Lharity and & Lulnparison of the accounts presented with those records. It also includ¢s consideration of any unusual items or disclosures in the accoun and seeks explanations from the trustees concerning any .8uch marters. The procedures undertaken do not piovid¢ all the evidence that would be required in an audit, and consequently I do not ¢xpr¢ss An audit opinion on the view given in the accounrs. Independent exAmlner'8 8t4tement In th¢ wurse of my exomination, no matter h&5 com¢ to my attention.. which 8ives me rwonablc cause to believe that in any material respect th¢ requirem¢nts'.- to keep accounting records in accordartee with section 44(1) (a) of the 2005 A¢t and R¢8ulalion 4 ofthe 2006 Accounts Regulations (as amended) and to prepare accounts which a¢¢ord with the accounting records and comply with Regulation 8 of the 2006 AOuntS Regulations amended) hav¢ not Ixen m¢¢ or lo which. in my opinion. attention should be drawn in order to enable a prop¢r under8t8nding of the accounts to be reached. Inn¢s & Parthers Limited Chartered Certified Accountants Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD 2025 Page 10 Innes & Partners
Lenzie Union Church of Scotland Statement of Finaneial Aetivitie8for iknyeor ended 3J December 2024 2024 Totsl Unrestrleted Restrlcied nds nds funds 2D23 Nott Unresirlcted funds Restrleted fund$ funds Income And endowments from: Donations and lega¢ie5 Charitable activities Other Investments 195,953 43.252 25.948 221,901 43352 210,095 41.976 1.849 211,944 41,976 300 2.685 300 56 3.070 83 3,153 2,629 Totsl in¢ome4nd endowments 242,275 26,031 268J06 254.700 2,205 256.905 Expenditure on.. Charitsble aLtivitics 267.127 28.790 295.917 293.683 785 294.468 Totsl expeudlture 267.127 28,790 295,917 29J,683 785 294.468 Net gain(10S5Cs> on inwestments I I Net lThcome l (ejpendlture) Trn$fen between tsndj 1,406 (2i.446) (27.771) 1,406 (26,205) 1.553 1.553 (2,7.fj9) 27.771 137.430) (1,777) .420 ,777 (36.010) 16 Othcr reeognlsed g4iDsI(10gsu): Gains on revaluation of fixed assets 10 300,00 300,000 Net moveThen¢ In ffijnds 151,217) 25,012 (26,205) 260,793 3.197 263.990 Reconcllltlon ofruThds Total funds brought foTrvard Total thnds rrIed fonvgrd 1,032,140 980,923 19,608 1,051,748 44,62(J 1,025,$43 771,347 1,032,140 16,411 19,608 1,051,748 787.758 16 All inwme aTrd expenditure derive frorn continuing activities. The 5tst¢mwt of fin181 activities include5 all gains losses recognised during the year. The notes on pa8e$ 13 to 21 forni part of these accounts Pagell
Lenzie Union Church of Scotland Statement of FRnvdncial Position as at 31 December 2024 2024 Total fun 2023 Tot•1 funds Nots Unrestricted funds RtrIcted fund$ Flxed Assets Tangible 8ssets Inve5ttnents io li 912,483 30,269 942,752 912,483 30269 931,644 28,863 Totsl fixed a$ts 942,752 960,507 Current assets Debtors Cash ai bank and in ha1 12 9,840 36.688 9040 81 J08 18,478 82,947 44.620 Total eurrent 9sgets 46,528 44,620 91,148 101,425 Llabilities Cr¥dilurs falling due within one year 13 8.357 8J57 10.184 Net current *s#ets 38,171 44,620 82,791 91,241 Total Assets less current Ilabilitieg 980,923 44.620 1,025,543 1,051,748 Net assets 980,923 44.620 1,025.543 1.051,748 The of tbe Chgrlty Unrestricted funds Resiricted income funds 980,923 980.923 44,620 1,032,140 19,608 44.620 TotAI Cbarlty thnds 16 980,923 41620 ,025,543 1,051.748 The notes on pages 13 to 21 fonn part of these accounts 21" The accounts were approved by the trustees on ........ . 2025 and on their behalf by: Page 12
Lenzie Union Church of Scotland Notes to the Finaneial Statement$for ihe year eped 31 December 2024 Aecounling Policies The prin¢ipal a¢¢ounting policies. which have been applied consistently in th¢ current and previous year in dealing with items which are ¢onsidered material to the accounts, are set out below: Ba.sis of Preparalion andAssessmeni of Golng Ct)ncern The financial bidl¢Tncnls hay¢ IKcn prcparcd in accordancc with Accounting and Rcporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in ihe UK and Republic of Ireland issued in Ociober 2019, the Financial Reportin8 Standard applicable in the United Kin8dom and Republic of Ireland (FRS 102). the Charities and Trustee Invegtment {Scotlalld) Act 2005 and the Charities Accounts (Scotland) Regulationg 2006 (as amendedland UK Generally A¢c¢pl¢d Accounting Practice. The acwunts have been prepared under the historical ¢osi convention with it¢TllS recogniS at cosi or transaction valu¢ unless uiherwise staled in thc lvant note to tliese aLcounls. Th¥ (oUn15 are prepar¢d otk ¥oin8 ¢onL¢rn basis as the Trustees consider ihal there are no material uncertainties about ihe ChurLh's ubility to continue as a going concern. The fillanci&l statements are presented in sterlIg which is the functional currency of the charity and rounded lo the nearest £1. The Charity has taken advan¢ag¢ of the provisions in the SORP for ¢harilies applying FRS 102 Update Bull¢tin l as published on 2 February 2016 and does not prepAre a Ststement of Cash Flows. The Charity meets the definition of a public benefit entity undcr FRS 102. Fund&, Sirueture Funds are classified as either restricted funds or unrestricted fiinds. defined as follows: Reslricledfunds are funds sijbject to specifi¢ requirements as lo their use which may be declared by Ihe donor or with their authority or created through l¢gal processes, but still within the wider objects of the charity. Unre.s¢riciedJunds expendable at the discrelion of the truste¢s in furtherance of the obje¢ts of ihe chgrity. If parts of the unrestricted funds are earn)arkcd al the discretion of the trustccs for a particular putpos¢. Ihcy arc dcsignated as a separate fund. This designation has an adfflinislralivc purpose oiily and does not legally restrict th¢ Irust¢¢s' di%relion lo apply the fund. Inetsme Recognilion All incoming r¢sour¢es are in¢lud¢d in the Statement of Financial A¢tiwili¢s (SOFA) when the Charity is legally entitled to the income after any perforniance conditions have been meL the amount can be measured reliably artd it is probable ihat the income will be received. ror donation5 to be recognised the charity will have been notified of the amount5 and the settlcment date in writiiig. If thete are conditions attached to the donation and thi5 requires a level of performance before entiilemeni Qan be obtain¢d th¢n income is deferred until those ¢ondition5 8r¢ hlly met or lh¢ fuifilm¢ni of thn.s¢ cnnditions is within the control of the charity and it is probable that they will be fulfilled. No gmount is included in the financial stslements for volunteer time in line with the SORP. Further detsil is given in Note 14. For legacie4 entitlement is the earlier of the charity being notified of an impending distribution or the legacy being rcccivcd. At this point income is r¢¢ognis¢d. On occasion legacies will be notified to thc charity howcvcr il is not pu%%ible lo measure the arnounl eXpted to be distribuied. On th¢s¢ oa$lOn5, Ihe lebyacy is treated as a contingent asset and disclosed. IncoTne froTn trading activities includes income eamed from fundraising events and trading activities lo raise funds tor the ¢harity. Incom¢ is received in exchange tor supplying goods and services in order to raise tunds and is OgnIsed when entitlement has occurred. Page 13
Lenzie Union Church of Scotland Notes to the Finaneial Statementsfor ihe year ended 31 December 2024 nlere.st receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. this is nomially upon notification of the interest paid or payable by the bank. ExpendliHre Recognition Liabililics are recogni5ed as exp¢nditur¢ as soon as there is a legal or constructiv¢ obligation committing the charity to that expenditur¢. it is probable thal settlem¢ni will b¢ r¢quired and the amount of the obligalion Lan be ea5ured liablY. All expenditure is accounted for on an accrn&ls basis. and credifors recelvahle /payable wilhin oneyeftr Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any loss¢s arising from impairni¢nt are rOgnISed in exp¢ndilur¢. CharitableAclivliles Thc exp¢iiditur¢ on charilable activilics includes grants made, govcrnancc costs and support costs as shown in Ihe nules. Tanzible FedA.Te1.y aMdDeppecalion The charity owns and may use for its charitable objects cert&in tangible fixed assets, including the Church, halls, manse and Dean HoLLse, which are vested in the Minister, Session Clerk and Treasurer as ex officiis for the n8r¢8Alion. All tsngibl¢ fixcd assets costing in excess of £2,500 having a valuc to the charity great¢r ihan on¢ year, other than thos¢ acquired for a sp¢iifiL putPL)b¢. ar¥ Lapilalised. Dcprecialioi) is provided un tl slriii¥hl-lin¢ basis io write-urr th¥ Losl or initial value, less residual value, oftangible fixed assets over there eslirnated useful lives &$ follows.. Fixtures, fittings and olee equipment Land and buildings 5 years 50 years The Manse and Dean House propertie5 were revalued on 19 May 2023 by Vgnilla Square Estate A8ents. at £450,000 and £500,000 rosp¢¢tiv¢ly al ils opcn market value. D¢preciation is now bcing Charg on Lkan I louse and Church Manse following revaluation of the propertie5 during the yer. Donatedserylc andla¢llliles t)onated pmfessional services and donated facilities are cOgnised as income when the charity has control over the iiem, any conditions associated with the donaied item have been met, the receipt of the econornic benefit trom the use by the charity ot the it¢m is probable and thal economic b¢n¢tlt ¢an be m¢&suTed reliably. In accordance with the Charities SORP IFRS102) the general volunteer time of congregation members is not recognised. FiYedA3set Inve&lmenls Investments are recognised initially al fair value which is nonnally the Iransaciion price excluding trttnsaction costs. Subsequentlyy they are measured at fair value wilh change.s recognifed in 'net g&ins l (losses) on investments, in the SOFA if the shares are publicly traded or their fair value can otherwise be measured reliabty. Other investments are measured at cost less impairnient. 2. Rel4¢ed PArty TrAn94Ction8 and Trn$tse8' Expense8 and RemunerAtlon Dllring th¢ year 8 (2023: 8) Trust$ e1v Kimburscmcnl of cxp¢ns incurr¢d tolaling £4,298 (2023: £2.756). No Trust¢¢s received remuneraiion for their position as Tru5lLLS dLifiTig Illi year (2023.. nil). During the year a special collection was received as a r¢tirem¢nt gift for ho was a Trustee until June 2024 totaling £3.705. There were no related party transactions during the year (2023". nil). During the year a total of £37,669 (2023: £43,452) unr¢slri¢t¢d givin8 was donated to the congregation by the Trustees. Pag¢ 14
Lenzie Union Church of Scotland Not£8 to tbe Finllcial Statetnentsfor iheyear ended 31 Decepnber 2024 3. IDcomt from donatlD115 and Itgacits UDrestrlcied funds 2024 Total Unr¢5trict¢d Rtstrlrled funds funds funds 2023 Tolal funds Restrlcted nd5 Offerings Other donations Tax recovered on Gift Aid Legacies OTsani54¢ions fvnds 148,455 10,272 32,226 5.000 21,1¥7 169,6.52 10.372 36.877 5,(M)O 168.134 1,287 38.431 2.000 243 987 600 262 169.121 1,887 38,693 2,000 243 4.651 210 1195 211944 4. Income frorn ¢h•rit4ble ¢tiviti¢$ 2024 Totgl Unre5trlcted Restrlcttd funds funds 2023 Tol41 funds Unrestrlet funds Regtrleted fuDdy W¢ddin8s and fijnerals Communiry use of Chur¢h halls Organisations fijnds Generating organisations funds 620 32,743 1.073 8.816 620 32,743 1.073 8,816 1,235 31.028 704 8.409 1.235 31,628 704 8,409 S. O¢her 2024 Tot¥Jl Unrestrkted ReJlrl¢ted di ds 2023 Total ruDds Unr¢strl¢ted ds Restrkl¢d Ad5 Grnnts 300 300 300 300 6. Ineome from investments 2024 Ttst#l Unrestrleted Restrl¢ted fund$ ds 2023 To¢41 fyllds UnTeslrlrt¢d funds Res¢ri£l¢d nds DerKtsit interest Dividends received Bank interest Organisations filnds 850 1,157 1.023 40 83 933 1,157 1,023 40 594 981 1,017 37 56 650 981 1.017 37 56 Page 15
Lenzie Union Church of Scotland Notes to the Fin4nci%l Statementsfor theyear eKded 3J December 2024 7. Anglysl$ of exptfftditure on chgritable *etivities 2024 Totgl Unrostrieted Re51rieted funds funds 2023 Totsl funds Unrestricted funds Restrlcted nds ChsTLtsble 8cliwitiey MinistTie5 and mi55ion contribution5 Presbytery dues Ministers expenses Ministerial &5515tance Youth worker expenses Pulpit supply Council tax Other salary costs Fabric repairs and maintenance Other building costs Church office experts¢s Depreciation Other expenses organisl0S fvnds Independenl examinalion Totsl 92.619 92.619 103,623 6.354 1.585 36,655 1,378 300 3.567 18.776 57,650 28.183 1.228 19,645 7,949 3,640 3.150 103.623 6.354 1.585 36.655 1.803 300 3.567 18.776 57.650 28.183 1,228 19,645 8,309 3,640 3,150 958 37.750 846 1,620 3.664 958 37.750 846 1.620 J.664 18,15S 54.376 32,584 1,182 19,161 13,174 5,465 3,250 295917 Support costs hav¢ not bccn SWTately idcntificd as Ihc trustee5 con5idcr thEt there is only one ¢harithbl¢ adivity. Thcrcforc 3UPPOrt o)3¢s relat¢ wholly to that activity and hav¢ not bc¢n separatEly identified. 425 25,976 32.584 1,182 19,161 12,784 5,465 3,250 267 127 28,400 31X) 360 785 . Governanct tosts 2024 Total UnT¢i¢rlcted ReJtTSeted funds funds fuDd$ 2023 Totwl funds Unrestrleted fundj RtrIcted funth Indcp¢ndent ¢x4miners ft¢ 3,250 3JS11 3.150 3,150 3350 3A511 3.150 3,150 9. An8ly81s of#tAff 21124 TotAI 2023 Totsl Saltries and wages Employers Pension contributions 54,198 1,707 53,744 1,687 2•24 Tothl Number 2023 Total Number Mini5tcrial 5UPPQrt Administration Music personnel Pr¢mi3¢5 mwntcnance No employee had employee benefits in exc¢ss of£60.000 {2023: nill. All Church of Scot]&nd ngregatiOnS contribute to the National Stipend Fund whith bears the costs of all minist¢rs' 5tip¢nds and employels contributiiJn5 for national in5uranc< pension and housing and loan fijnd. Ministers, sttpends are paid in accordall¢e with the national stip¢nd scal¢, whid) is reltted to yews of s¢rvice. For the year und¢r r¢view the minimum stipend was £31,642 and the mRximum Stipend in th¢ fifth and subsequ¢nt y¢ars of smi¢¢ £38,884. Page 16
Lenzie Union Church of Scotland Notes to the Financial Statementsfor ihe year ekkled 31 Decemher 2024 10. Tgngible fixed &8sets Buiklings Equipment Total Cost I Valuatlom As at l January 2024 950.000 29,066 979,066 As at 31 December 2024 950.000 29,lJ66 979.(166 Depreclatlon As at l January 2024 Charge for the y¢ar AJ at 31 Deetmber 2024 19,000 19,000 28,422 161 47,422 19,161 38,INJII 211,583 66.5¥3 Net Book VAlue As at 31 December 2024 912,000 912,483 As at 31 Dcccmbcr 2023 931.000 644 931,644 Tpdngiblt fixed Lvets Bulldlng8 Equipment Total Co8¢ I VAluAtion A5 at l January 2023 Additions Impairment / Revaluation 650,000 28,262 81)4 678.262 804 300,000 300,000 AJ at 31 December 2023 29,066 979.066 Depreciado As at l Jaiiuary 2023 Charge for the year As at 31 December 2023 27,777 27,777 19,645 19,000 19,000 28,422 47,422 Ne¢ Book Value As at 31 DeL*rnber 2023 931.000 931,644 As at 31 December 2022 650,000 485 650,485 Page 17
Lenzie Union Church of Scotland Notes to the Finaneial Statementsfor the year ended 31 December 2024 I l. Investments 21124 TotAI 2023 Totsl Market value as at l January 2024 Unrealised ga1{lOss) Im investments Market value as at 31 Deceinber 2024 28,863 1.406 30,269 27.310 1,553 28.863 Cost of inv¢stmenls held The following inVtmentS are held.. Church of Scotland Investors Trust - Growth Fund c.hurch of %eotland Investors Triist - In¢om¢ Fund 12. DebtorJ 2024 Tot nds 2023 Tot41 funds Unrestricled Regtric¢ed fundj Cjift Aid dehi(Y Other debtors 7,250 2,590 7,250 2,590 14,150 4.328 13. Creditorj fglliDE due within on¢ year 2024 Total nds 2023 Total Unrejtrlcted nds Restrlcted nds Aecruals and deferred in¢om¢ Tax&tion and SIKial S¢curity Other Creditors 6,692 1,336 329 6,692 1,336 329 8,033 1,808 343 . 57 10 1114 14. Volunteers In common with all COnwtiOnS in the Church of Scotland the cOne8allOn benefits from the conlributic made by volunteers who give their time and tal¢S willingly for the benefit of the Church. The areas of ngregational life which rely on the contTtbution OF volunteer5 are many 8nd variej and much of ihe activity would bc unable lo continue were il noi for the conunilm¢nt shown. Page 18
Lenzie Union Church of Scotland Notss to the Fi¢11 Statementsfor theirar ended 31 December 2024 15. Analysi5 of Net As5¢15 Arnong Funds Tolol Funds 2024 Unrestrlcted Funds Restrl¢¢¢d Funds Fixed Assets Investments Cuirent Assets Current Liabilities 912,483 30,269 46,528 (8,357) 912,483 30.269 91.148 (8.357) 1025 543 44.620 Ntt Amets as #t 31 Decemlxr 2024 Tot1 Unrestrl¢ted Funds Restrlcted Funds 2023 Fixed Assets InvestTt]entg Current Assets Current Liabilities 931,644 28.863 81,817 (10.184) 1032 141 931,644 28.863 101,425 (10,184) 051748 19,608 Ntt AJxetJ #I #t 31 December 2023 16. Movement In funds Asxt 01.01.2024 UnT¢•lis¢d As4t Transftrs g*lnJlllosses) 31.12.21124 Imeome Exptndlture Restrl¢ted funds Dean Hou$¢ Refurbishment Restrict Fabric Redeeming Our Communitie5 Meeting Place Projects Youth Work 7,054 8,357 22,516 200 2,791 10,756 24.645 {28,400) 26,271 200 1.208 83 1.500 (390) 790 261131 Unrestrleted funds General Designaledfvndf Organisations Designat¢d Ass¢¢$ Locally OwTJed Pr(yerty A MdLKenLic LeyaLy Sanctuary Exiernal Work Isabella Campbell Legacy Sinclair l.egacy Faixic Benevolent 45,532 227.346 1240.501) 14.400 1.406 48,183 5,516 645 931.000 30.000 300 2.000 9.929 (5,465) (5.900) 4,080 484 912.000 10.000 300 (19.000) (20.000) {2.000) 5,000 16.271 876 {16,271) 876 .032.140 242.275 (267,127) (27,771) 1,4116 9811,923 Totxl funds 1051 748 295,917 1125 543 Pag¢ 19
Lenzie Union Church of Scotland Notes to the Financi21 Slaleffj¢ntsfor ihe year ended 31 December 2024 16. Movement Ill funds (cont'd) Asat 01.01.2023 Unrealised Asat Transfen gAillsl(lo$ses) 31.12.2023 Incorne Expenditure Restricted fvnds Dean House Refurbishmenl Redeeming Our Communities Meding Place Projects Youth Work 5,805 200 52 10,354 16,411 1,249 7,054 200 1.208 11,146 19.608 56 900 1,100 677 (785) 785 1.777 Unrestricted funds G¢nerAI DesignaledJundJ Organisations Desigmated Assets Locally Owned Propcrty A MacKenzie Legacy S8nctuary External Work Isabella Lampbell Legacy Fabric Benevolent 47.645 216,422 {229.892) 9,804 1,553 45,532 2.391 486 650,000 50.000 300 9,150 (3,640) (645) (19.000) (2,385) 804 5,516 645 931,000 30,000 300 2,000 16,271 876 1032 140 300,000 (20,000) 2,0(K) 27,128 19.649 876 771347 2S4 700 (40,506) i 0,000 293 683 301 $53 Tothl funds 787 758 256 905 301 . 53 1051748 Fund purposes: Reslri¢led funds: Deali Hous¢ Refurbishment Reslricled Fabric Redceming Our Communitie5 Meeting Place Projects Youth Work Refurbishment (If Dean House Non-rouline maintenance and upkeep of premises ProjLrts in partnership with ROC Gifts from Meeting Place for purposes specified by the Meding Place Youth wod< Unre51ricted funds: Genernl Designated funds.. Organisations Designaied Assets Locally Own¢d Property Legacy Funds Fabric Benevolent Funds for the generAI purposes of ihe charity Funds r¢lH4ting to the organisations within the Ghurch Represents the carrying value of the church owned fixtures and fittings Represents the carying value ofthe Manse and Dean House Represents unrestricted legacy fLmds received Non-rOulit mainienanc¢ and upkeep of premises Funds for benevolent Use Page 20
Lenzie Union Church of Scotland Notes to the Finalleial SÈatementsfoT ihe year ended 31 December 2024 17. Colk¢tions for third PArtleJ 2024 Total 2023 Totsl Lodging House Mission Crossreach C of S HIV l Aids Programme Foodbank Others (l ) 881 475 445 30 836 666 105 10 1,617 Page21