LENZIE UNION CHURCH OF SCOTLAND
(known by Lenzie Union Parish Church)
Trustees
Annual Report
For the Year Ended 31 December 2024
Princip91 0￿1¢e.. 12nxe Union Parish Chur¢N 65 KlrkinlillL￿h Ro￿. LeTh￿e, 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 d￿trin¢. Rcfornied in tradition and Pr¢sb￿crlan 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 y￿anCy
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
ChU￿h. 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 p￿PIc 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 S￿la[ services is available.
Art for Seniors. a monthly art class is open to the community. 12-16 people regul￿lY 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 ChU￿h.
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 Kin￿d0￿￿ 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 MeMbe￿hIp 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 ChU￿h, 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 a￿ut 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 fo￿1 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
dI￿U58 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 Fairtr￿e church. and support this by using Fai￿￿¢ products whcncvcr possibl¢. Dnd regularly holding P4
stall selling products at our ev￿lS.
We ar¢ an Alzheimer ScOtl￿d 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 practi￿1 and monetary donation& and collected warm coats in the A￿Urnn 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 ￿m￿l[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 S￿dy, 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¢ chU￿h 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 el￿ed 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 [dU￿tiOn. 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
PrIncip￿1 Office Bearers
Vacant
Miniqter
Session Clerk
Church Tre￿urer
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 D￿ember 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
A￿OuntS 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)
Tr*n$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
Reconclll*tlon ofruThds
Total funds brought foTrvard
Total thnds ￿rrIed fonvgrd
1,032,140
980,923
19,608
1,051,748
44,62(J 1,025,$43
771,347
1,032,140
16,411
19,608 1,051,748
787.758
16
All inwme aTrd expenditure derive frorn continuing activities.
The 5tst¢mwt of fin￿￿181 activities include5 all gains losses recognised during the year.
The notes on pa8e$ 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
R￿trIcted
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 ha￿1
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 ep￿ed 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 ￿l￿vant 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 sterlI￿g 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 eXp￿ted to be distribuied. On th¢s¢ o￿a$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 r￿OgnISed in exp¢ndilur¢.
CharitableAclivliles
Thc exp¢iiditur¢ on charilable activilics includes grants made, govcrnancc costs and support costs as shown in
Ihe nules.
Tanzible F￿edA.T￿e1.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 o￿lee 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 ye*r.
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¢n*s 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 Fin*llcial 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
organis￿l0￿S 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
R￿trIcted
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 inV￿tmentS 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 COnw￿tiOnS in the Church of Scotland the cOn￿e8allOn 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￿￿¢1*1 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
Tot*1
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