LENZIE UNION CHURCH OV SCOTLAND (known as Lenzie Union Parish Chureh) Trustees Annual Report For the Year Ended 31 December 2025 Principal office.. Lcnzic Union Parish Churcll. 65 Kirkinlilloch Road, Lcn7.io 066 4LD harity No. SC015287 Congregation No. 160873 l+P Innes & Partners Charter1 Cvrtifiod AcLwntswbts
Lenzie Union Church of Scotland Contents CONTENrs P¥ge Trustees. Annual Report i-io Independent Examiner's Report to the Trustees Statement of Financial Activities 12 Stat¢m¢nt of Financial Position 13 Notes to the Financial Statements 14-22
Lenzie Union Church of Scotland Report of the Trusteesfor the year ended 31 December 2025 The Trustees present their annual report and financial statements of the charity for the year ended 31 December 2025. The financial stalements have been prepared in accordance with the accountin8 policies set out in note I to the accounts and comply with the General Assembly Regulations for Congregational Finance, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 {as amended) and Accounting and Reporting by Charilies.. Statement of Recomtnendcd Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Objectives ond Activities L£nzie Union Parish Church as part of the Church of Scotland shares the following vision: "The vuion of the Church of Scoiland is io be a church which seeks to inspire the people of Scoiland and beyond wilh ihe go( news of Jesu5 Chrisl through eniklaStIC worshipping, wilp7essing, nurturing and serving communiiies. The Church of Scotland is Trinitarian in doctrine, Refomied in tradition and Presbjterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national church, it acknowledge5 a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland thmugh a teItorial ministry. It co-operates wilh oiher churches in various ecumenical bodies in Scotland and beyond. There ar¢ 450 members on our con8re8ational roll. We welcomed 5 new members in 2025. The average attendance at Sunday morning services is approximately 95. with an av¢rag¢ of l 00 views of the weekly LiveslreamiYouTube recording. Lenzie Union has a wealth of groups and organisation5 taking an active part in churLh and community life. Most run bctwecn Septcmber and May? and new mcmbers and visitors are always welcome. Infomi8tion about the Church and its activities and organisalions can be found in our monthly update distributed to members, on our website www.lenzieunion.or and on our Facebook social media pages. Our office, in D¢an House, next door to the ChLbrch, is open on Wednesday> Thursday and Friday mornings (Tel: 0141776 1046 Em8il'. Iric Chureh Llfe Services of worship are attended by all ages and held every Sund8y morning at I lam. During this period of vacancy we are fortunate to receive biblical teaching from regular preachers providing pulpit supply. Support in this comes from our Interim Moderators Rev Dr Kleber Machado (until 31 May 2025) and Rev Dr Philip Wright (from l June 2025). Our Pastoral Assistsnl, Children and Youth worker and members of the Kirk Session and congregation also lead or participate rcgularly in worship. Additional servic¢s have be¢n held at Easter and Christmas, and youth services for the BBIGB have taken place. Communion is shared in the sanctuary quat1erly. Services are livestreamed and made available through our YOUTU channel and also recorded on CD and delivered lo the housebound and others who are unable to artelld. A mixture of traditional and modern hymns is used accompanied by music from the organ or piano and our monitor5 continue lo be well and effectively used lo enhance worship, displ&yin8 bible readin8s, worship videos and words of hymns. Fellowship continues after the Sunday service with tea and coffee in the hall at R¢nd¢zvous. A siiiall iiislruiii¥iiiul Prais¥ Gruup iiivulwin¥ iii¥mb¥rs play un UL'LaSiUiI ul yuuili 5¥fviL¥S ur Ili¥ Cliri5Liiius Ev¥ family service. Those who enjoy singing are invited to forni a singing group for services at Chri5lm8s and E&st¢r. We regularly Share worship with the congregation of Lenzie Old and also join with the 3 other ¢hur¢hes in our Cluster for quarterly services. We are repr¢%nt¢d on the local ACTS group and participate in worship events. We are thankful for the increasin8 number of families that regularly attend Sunday worship. Children and young people are encouraged in faith throu8h Tiny Lights, Li8hthouse and Bible Class, organised by our Chtldren and Yovth Worker and assisted by a rota of parents and congregation. Families leave for thc hall after the first all-ag¢ of the service in the sanctuary. Faith is explored through arts and crafts, creative play and multimedia resources. Godly Play is also possible, thanks to a Small Grants fund. Pag¢ I
Lenzie Union Church of Scotland Report of the Trusleesfor rhe year ended 31 December 2025 Objeclives and Aetlvlties (coDt'd) With encouragement and support from the congregation the young people and their parents participate in worship though our all-age talks, and at Christmas they planned and presented a very meaningful Nativity service to the congregation. A monthly Messy Church extends an invitation to the local community. Families enjoy the 'messy' activities offered to help introduce bible stories, and this hos led lo some attending other church event5 and Sunday worship. A regular 'Lenzie Loves Lego, community event is also held. Our weekly Youth Café invites young people of secondary school age to spend lime with friends in the hall after school. Games and activities are provided, along with snack& and there is opportunity to get to know those that attend through conversation. Active Girls, Brigade and Boys, Brigade companies continue in Lenzie Union, meeting weekly from September to May and artraeting healthy numbers of children and young people. The provision of trained officers, particularly in BB reTnains challenging and we are Continually grateful io a number of volunteers who enable knth companies lo run safely and efficiently. The girls and boys are encouraged in their faith and commitment to Jesus through a th¢med programm¢ of gam¢s and activities, providing inforn)al education and fun throughout ihe year. For some of those who attend, Girls, Brigade and Boys, Brigade are very often the only contact they have with ihe church, and special events and services create opportunities to welcome members of the wider families. Both Companies provide the older members with opportunities for leadership training and encourage service to the church aiid ommunity. Annual displays in the Spring allow parents and friends to see the work Ihat has taken place and a presentation of awards achieved throughout the year. The Guild continue5 to b¢ well supported by its members who meet fortnightly from October to Mar¢h ¢v¢ry year. Through worship> prayer and fellowship, members are encouraged io grow in their Christian faith. The faith is developed and energised through having speak¢rs who inlomi the Guild members of the wider work of the Chuwh and make them aware ofihe world that we live in. The Guild supports fundraising for 8uthori5ed Guild Charities every year that are Scottish or are based abroad. In 2025, under the theme of 'Living Stones,, the Guild supported 'Bibles for Bairns" (Scotland) and 'Bear Necessities" (Bulgaria) by fundraising activitie5 e.g. a Coffee Morning and a Bring and Buy stall. Many Guild members are Church Elders, and some help and participate in other Church organisations e.g. Youth Café, Messy Church. Meeting Place, Coffee Pot, Youth Policy Group etc. The Guild members often meet with other fjuild M¢mbers at the Glasgow Northern fjuilds Together, the Big Sing and the National Annual Gathering. The Guild is extremely importanl in ensuring that both women and men can meet in a comfortable almosphere while they enjoy hearing a Christian Message. Lenzie Union provides hospitality to the local community through our regular Meeting Place and Coffee Pot which run weekly on a Wednesday and Friday respectively. Visitors meet for tea, coffee and a vari¢ty of home baking. Both activities are organised and staffed by leams of dedicated volunteers. and they provide a Yery welcome opportunity for people to meet with friends for a blether. Re8ular donalions from funds raised at these events help support the church and other Christian charities. Oth¢r activities that meet regularly and encourage those interested to join in¢lude- The Flower Club. The members ensure a display of flowers for our Sunday services. which are then distributed to members of the Congregation. Silver Movers: This monthly class provides an opportunity for seniors to do gentle exercise through dance. We run a monthly De Lafe association with Leartas Advocacy, aimed at those with dementia and their carers though open to all. Visitors can meet for ¢off¢¢. and ¢ak¢. and often some musical ¢ntertainm¢nt. Inforniation and advice on social services is available. Page 2
Lenzie Union Church of Scotland Report of the Trusteesfor ihe year ended 31 December 2025 Objectives and Actlvltles (eont'd) Art for Seniors, a monthly art class is open to the community. 12-16 people regularly attend and are guided by a local artist to create a picture using different methods and materials. The Bridge Club meets weekly, open to all from beginner lo expert. Opening our Doors to the Community 2025 Our church premises are used by many local groups including the NHS Blood Collection Unit. East Dunbartonshire Council. Lenzie Community Council, Lknzie Community Development Trust, a local Residents Association, Cedar Nursery. a Theatre Arts Summer School and a Dance Summer School. We have an increasing number of occasional events and rentals. Oltr regular community users Includ¢ De Cafe, Art for Seniors. dance exercise for Seniors. Weight Watchers and an AA Group. We host LUPC Guild, The Meetin8 Place, Coffee POL a Youth Café, I st Lenzie Girls Brigade, I st Lenzie Boys Brigade. Messy Church and Lenzie Loves Lego. Regular weekly groups include Dance Republic. Pilates, Yoga, Bridge. Kidslingo (Spanish classes for children). dog trainin¥ classes. Achievements and Perforni*nce The aim of Lenzie Union Parish Church is to work for the advancement of Christ's Kingdom at home and abroAd. Although currently in vacancy th¢ Trustees and congregation remain committed to that aim. The pastoral care of our own membership is wried out by our P8sloral Assistant. elders and a small pastoral care 8roup. One of our elders successfully completed a course lo become a qualified Worship Leader. Encouraged by our Prayer Coordinators, prayer is a foc41 point of our ¢ongregational life, before and durin8 services, in groups and individually. A Prayer DiAry is produced 3 times a year, with prAyer requests contribul¢d by members of the congregation and organi58tions. A 'Prayer Chain, of 10-12 member5 exists for confidential prayer requests. To encourage a deeper knowledge of scripture (c8S1onal 'Bible and Blether, lunches after the Sunday serYi¢¢ were introduced lo provide opportunity for people lo discuss the 5ernion points. Bible study 8roups have continued to meet in members, homes regularly throughout the year. As in 2024. a Lent study cour5¢ encouraged friendship and fellowship within our Cluster. We produce VA monthly update with news from Lenzie Union and items of interest for adults and children. This is delivered by elders and volunteers, either Yia email or by hand to the church family. A short version with notices and prayer points for the week is available on a Sunday morning. Our website and Facebook page are also used to share news and promo events. Generous donations from members allowed a necessary upgrnde to the Sanctuary AV system to be carried out, improving the perfomiance both within the sanctuary and with livestreaming. Throughout 2025 we Continued to work towards a proposed union with Lenzie Old Parish Church, as agreed in the Presbytery Mission Plan. A joint st¢¢ring group formed of oifice bearer5 from the 2 churches met regularly with our Presbytery facilitator to discuss aspects of th¢ Basis of Union and consider ways of working together tnorc closely. A joint Mission Group w&s fornied, 2nd discussions have begun on how io take mission forward as a new ongregation. Page 3
Lenzie Union Church of Scotland Report of the Trusteesfor the year ended 3] December 2025 Achievement5 and Perforniance (cont'd) Despite regular discussion and invesligations into the condition and provision offered by each church campus, it proved impossible for th¢ joint steering group to reach a decision on which buildings to retain for the new congregation, and both Kirk Sessions agreed to request that Presbytery appoint a Scheme of Delegation. This panel was appointed in September 2025 and. after visit5 to both congregations and church campuses, a joint congregational m¢¢ting was held in Febwary 2026 to hear their recommendation that the ¢c¢lesiasli¢al building of Lenzie Union be retained for use by the new con8re8ation. Lenzie Union's manse became vacant early in 2025 and with the agreement of the Kirk Session and Presbytery. th¢ house was sold in early 2026. It is the intention that some of the funds released from the sale of Lenzie Union and Lenzie Old's manses together will assist the new congregation to purchase a new manse. Both congregations have continued to share worship during the summer months. and also at Easier, Remembrance and Christma% with plans to increv4se the frequency of these joint services during 2026. Other asp¢cls of joint working have developed over the year with 5har¢d participation in community events at Christmas and Easter. Under lh¢ guidance of our Children and Youth Worker and Safeguarding Coordinaiors. joint youth work at shared Sunday services has been mad¢ possible, and volunteers from Lenzie Old also help at our monthly Messy Church. On a wider scale. all four churches in our Cluster worked together to provide a children's Joint Churches Holiday Club over four mornings in Au8USt, coordinated by our Children and Youth Worker. Under the theme 'Deep Sea Divers, the children were encouraged to learn more about God through faith-bas¢d activities, songs and stories. A film night was provided for the older children and families. Our continued commitment lo youth and families is recognised through the variety of work with children and young people in the ¢hur¢h. the community and in our youth organisations. In partnership with another local church, work with SU in the local schools continues, albeit with some challenges. Our Youth Café Continues lo attract several regular young people. During this time of vaeaney our Children and Youth Worker is available for haplaincy duties in two lo¢al primary 5¢hool5. Youth services were held on A Sunday morning in May and October with ihe GB and BB in attendance. I st Lenzie BB Company were the 202412025 Boys, Brigade U.K. under 15 five-a-side football champions and We also Scottish Chess Champions, finishing 5th in the U.K. We remain focused on mission and outreach within the local community. At Christmas we once again invited local school children and members of the public to see and hear the Christmas Story by way of a drama in th¢ sanctuary. The 'Bethlehem Experience, also attracted lo¢al ¢hildren and familie5, and community involvement was encourag¢d in this event through the nativity animal trv4il around the local shops. At Easter. and at PentecosL an open invitation was extended to visit the church and gardens to hear firstly of Christ's journey to Jerusalem, His death and resurrection, and then consider the presence of ihe Holy Spirit in our own lives. Our Easter cross, the poppy falls at Remembrance. Christmas tree, bright stsr and knitted angels At Chrislmas provide a focal point on the main road through the village through Advent. Lenzie Community Festival in August provided an opportunity to open our doors for various event5 throughout the day. Throughout the year we have held several hospitality event5.. A Daffodil Afternoon Tea in April was enjoyed by a large number. A coffee morning on the first day of the Autumn school tern). for par¢nts of children starting P l. Fellnw.%hip liinr.hes are. he.ld ihmiiehftiit the. ye.ar. A Chrislmas Afternoon Tea in December. raised fund5 for the Church and also the Lodging House Mission. A 'Golden Oldies. film afternoon and fish sUpr tea were enjoyed by all who attended. Page 4
Lenzie Union Church of Scotland Report of the Trusteesfor tkeyear ended 31 December 2025 Achievements Jnd Performance (Cont'd) We hosted the GIg0W North Guil(Ls together servic¢ for th¢ World Day of Prayer in M8rch. We 8irive lo be eco-friendly* recyLling when we call Und insLalling ¢ner8y eIfi¢ien¢ lighling where possible. We are a Fairtrade church, and support this by using Fairtrade products whenever possible. and regularly holding a stall selling producls al our events. We are an Alzheimer Scotland Dementia Friendly Community Church and our rnonthly De Café is run in associalion widi Cearlas Advo¥acy. As well as providing prayer and monetary support for Crossreach. our support for local mission also includes the Lodging House Miysion. Regular financial donations and pra¢¢ical support w&s provided, supplying EaSr ew. harvest goods and 8ifts for their Winter appeal. Toyy were collecled al Chris(m&8 for distribution lo Lhose in need by Woman's Aid. W¢ Support the Ioc81 foodbank with pra¢tical and monetary donalions. Support for Overse rnission: Support for Christian Aid is provided throu8h moncy boxes and the annual events of Christian Aid week. Through Comfort International we 8UPPOrt the Rwanda Batsinda Kids Projecl and also sponsor a ¢hild. Sinc¢ Jun¢ 2022 we sUPPOrt a Christian niissionary ¢oupl¢ in Moldova through Crosslinks. We are helping to ndraISe for two of our young people as they travel overseas with Amor Ministries 88 part of the Build South Africa Expedilion 2026. As w¢ll as raisin8 monetary donations throughout thc year we also hosted u ceilidh in the halls. Sp¢cial collections during the yLar raised: £51 I for Gl&8gow Lodging House Mission from H&rv¢s1 and Christsn8s appe814 and Afternoon Tea £201 for Comfort Internalion741 £201 for Crosslinks Moldova £90 for R¢build Souih Africa £50 for Marie Curie Future Plans Our vision remains to be a congregation who reachcs out in Christian love to the local community. Within our congregaiion people should feel welcome4 befriended, loved and challenged by the Gospel of Jesus. 2026 holds several uncertainties at present as it is unclear how long Lenzie Union will remain a single entity. lThe implementation of the Mission Plan within Lenzie will shape our future planning for 2026. The decision on the building8, use has just been announced at the time of writing, and the ecclesiastical building of Leniie Union is to be r¢taincd for usc by thc ncw congrcgation. Scvcral other decisions with regard to a B18 of Union are required to be rnade jointly with the congrcgation of Lenzie Old Parish and we now progress with these to achieve the proposed adjustment in a timely manner. As we do 80 we hope to continue to encourage opportunities for joint vorliing ond ghor1 rogouru09 IL) 9Lrongihun L)ur rolulionohip twd d¥%'olop our i'jJJion lor miaGion iyorlc ii'ithin Lenzie. Once a union is achieved and a new congregation fornie& we will require to Puhase a new manse in the hope of then bcing able to call a minister. WiLhin our Cluster of 4 LhurL'hes, we will concinue lo seek opporLuniLies lo uniie iuid shar¢ God's lov¢ within lh¢ communities of Lenzie and Kirkintilloch. We will continue to focus on biblical teaching regular prayer opportunilies at our seryices and encourage intergenerational participation in wor8hip. With the suppnrt of our Interim Moderator, Pastoral Assi81an¢ and Pastoral Care Team we will ensure our congregation is cared for in times of need. Page 5
Lenzie Union Church of Scotland Report of the Trustee5for ¢he year ended 31 December 2025 Future (cont'd) We remain thankful for the continued generous financial support of our congregation. However, the financial outlook for 2026 remains of concern due in part to the changing demographic of the congregation against the rise in Giving to Grow contributions and the removal of the vacancy allowance by the Church of Scotland. There is also the uncertainty over when a union will take place. which will sigiiificantly affect our finances. We will endeavor to keep those in our congregation fully infortrted with both the financial position and the progr¢5S towards a union as inforniation on boih becomes available. The Trustees don't consider this to affect our ability to continue as a going concem. We are committed to encouraging our children. youth Rnd families by listening to their views and finding out what is importani lo them. We are aware of the effect uncertainty can have on the younger generation and will look for the best ways to keep them infomied of decisions ihat are made iowards a union. We will continue to develop the ideas of 'lnlergenerdtional Church, and promoie this in our worship and events. We will support our Children and Youth Worker in encouraging faith in young people through new and innovalive ministry techniqu¢s. 'R¢spawn', a pilot gaming ministry 1$ du¢ to start in early 2026, in ¢onjun¢tion with SU Scotland and the Church of Scotland. We ar¢ Committed io pruyerful support of our uniformed or8anisations, reco8nizin8 the important part that GB and BB play in involving children and young p¢ople in the congregation. In 2026 151 Lenzie Girls. Brigade will celebrate its 50th Anniversary with an invitation extend¢d to all to join th¢ celebration event. Though a number of new helpers hav¢ Come forward to assist at BB, there remains 8 need for new otTicers to take positions of 1¢gd¢rship. It is important to us that all our youth work, including the unifornied or8Anis&tions, continue to thrive in a union of Ihe churches, and we pl¢ this as a priority. We will endeavor to find ways to encourage both members and those who have not yet taken up membership lo deepen their faith and trust in th¢ Lord Jesus as Saviour, through bible sludyy discussion and prayer. We continue lo pmmote the use of all our buildin8s, for the use and benefit of ourselves and also the wider community. Our Thanks The Trustees would like io thank all who contribute of their time, talents and money so generously to ensu the continued development of our Church as a centre of worship and a focus for Ihe community in Lenzie. Financi*l Review We acknowledge firstly with gratitude the generosity of our members that allowed us to continue our mission work within the community, this despite the sad loss of many valued members during th¢ year and the continuing cost of living increases faced by all. Our review of 2025 shows once again the faithful commitment of members in respect of their regular offerings. our ain Source of income, which amounted to £146.509 (2024.. £148,455) a decrease of1.3010, of which £125,740 was gift_aided and 8eneraled £31,436 (2024: £32,226) in lax repayment. An important sour¢¢ of income is the use of our premises by ihe loc community and which generated £31,299 (2024: £32.743). As our premises are regularly used by many who are not members of the Church and by church organisations, we are grateful that we are able to provide such a SoUrCe for the local community. Total income, inclusive of designated and restricted income sources, amounted to £240,288 (2024.. £268,306). This included three legacies amounting lo £ I 1,000 for which we give prayerful thanks for these gifts left to us by past members. Page 6
Lenzie Union Church of Scotland Report of the Tru5tee5for the year ended 31 December 2025 Financial Review {cont'd) Resources expended during thc ycar lotallcd £280,568 (2024.. £295.917}. Our Giving to Grow Contribution to thc Church of Scotland of £103,158 {2024.' £92,619), covering all ministry. central admtrllstralion, training. and mission costs, remains our largest cost and was affected by th¢ withdrawal of the Vacancy Allowance (see below). Employment costs lor ministerial assistance, youth work and administrative staff amounted to £60.457 {2024- £55,905). Whilst property maintenance costs remained modest, with no major projects this year. energy and insurance costs at £37,205 wcrc 15 /0 up on 2024 with cmpty mansc, Éncreased water and insurdnce costs incurred. To put this year's cost into perspective, it stands almost 80 % higher than five years previously. Our day-to-day running of the ¢hur¢h, through our General Fund, is regularly reported on. We incurred an operdting dcficit of £20.615 (2024= deficit £11,749) which was again supportcd by a transfer of £1 0.000 from a Legacy Fund in support of our youth work during the year. leaving a net deficit of £10.615 (2024.. deficit £1,749). Contributing ts) this deficit was the removal of the Church of Scotland Vacancy Allowance al the end of 2024 with Lenzie Union being unable lo call a minister throughout the year, and nu)ning costs associated with an empty manse. In addition. £3.517 was incurred in costs related to the Presbytery Mission Plan. Our commitment to Youih Work and Pastoral Assistance fornis a major part of our currenl cost structure and thes¢ amongst other area5 of church life will come undcr scrutiny as we seck lo address our operating position. Note 16 refl1$ a reduction in the General Fund of £13,989 (2024.. increase £2,651). Thc market value of Ihc invcslmcnl fuTtds held with the Church of Scotland increased during the Y by £1.6l5 (2024.. increase £1,406) giving a fund value of £31,884 (2024.. £30,269) on 31 December 2025. Depreciation is applied to our property values, following revaluation in 2023 of the Manse and Dean House. a3 pcr our accounting policies on page 14. Resirlded Funds Restricted ndS are those which have been established lo accounl for income and costs rclaling to spccific projccls. Th¢ main funds are the Fabri¢ Fund, supporting projects for which Splf1¢ donations have been received, and the Youth Fund, supporting our youth mission work. The Dean House R¢fibIShrncn( Fund is available for the development of this facility. Total Restrided funds at the year-end were £44,534 (2024: £44.620) as per Note 16. Risk Management Our Tnjstees assess regularly the major risks lo whicFL our ehurch could be exposed on an ongoing basis and establish procedures to manage those risks. The Safeguarding Panel and thc Safeguarding Co-ordinators act on behalf of the Kirk Session lo ensure thai instructions, recornrnendations and legislation relating 10 5afeguardin8 practiG¢ within th¢ Church of Scotland are implemented. A Code of Conduct. adopted by the Trustees Is available for the attention of all members and users of our buildings. The Church of Scotland Whistleblowing policy has also been adopted. and this is available through our website and from the Session Clerk. A Lone Working Policy has been adopted and is provided to all employees and line managers. The Church of Scotland Privacy Policy will b¢ adopt¢d in ¢arly 2026. In c(nirnon with many other churches we face th¢ demographic challenge of a decreasing and ageing congregation. The Trustees deal with this througEL communily involvement and mission. appcals to the congregation and slewardship promotions. Reserves Policy In consideration of the level of reserves to be maintaine& taking into account Current and tUre liabilities. the Trustees view that between tbr¢e to six months, expenditure constitutes a prudent reserve. Unrcstrictcd cash fLmds (total unrestricted funds less designated assets and locally owned property funds) per Note 16 total £45,030 (2024.. £68,4.39) at the year en¢ representing appmximately two months, regular expenditure. As this li¢s below th¢ minimum target, the Trustees will seek to address this position over the course of thc ncxt twclve months. Pag¢ 7
Lenzie Union Church of Scotland Report of the Trusteesfor ihe year ended 31 December 2025 Structure, Governance 4nd Management The congregation is a registered charity, number SCO15287 and is administered in accordance with the ternis of the Unitary Constitution and is subj1 to the Acts and Regulations of the General Assembly of the Church of Scotland. Members of the Kirk Session are the charity Trustees. and Elders of the Church. Elders Are chosen by the Kirk Session from those members of the congregation who are considered to have the appropriate skills and gifts. All Elders are regularly provided with a handbook outlining their duties and responsibilities. In accordance wilh changes to Charity Law in 2025, the collection of personal data required to be submitted to OSCR resulted in 2 elders, no longer active on Kirk Session. being remov¢d as Tru5t¢es. The Kirk Session is responsible for the affairs of the Chuh. Regular meeting5 of the Kirk Session take place seven times a year and are Chaired by the Ministerllnterim Moderator. Session Teams are apw)inled with a Convener, D¢pute Convener And Secretary. The six Teams are Property, Finance. Mission and Discipleship, Training and Education, Pasloral and Social and Communication. Remits and Budgets for the Teams are approved by the Kirk Session. Team Reports are presented regularly to Session. A Minister is elccted by the Congregation and inducted by Presbytery under the Vacancy Procedure Act (Act Vlll 2003) (as amended). During the ruent vacancy, R¢v Dr Kleber Machado served as Interim Moderator until 31 May 2025 and Presbytery appoinl¢d Rev Dr Philip Wright a5 Interim Moderator from l June 2025. Under the PrCSbery Plan a n¢w minister cannot be appointed until a PrOS¢d union with Lenzie Old Parish Church is achi¢v¢d. Interim Moderator Rev Dr Philip Wright Rev Dr Kl¢b¢r Mxhado Mrs Fiona Menzies Mr Hugh Wright Vacant Mrs Isabel Irvine Mr Neil Dely Mr lan Dickson Mr Kenneth MacLeod Mr Gordon Menzies Vacant Mr5 Sheila Milligan Mrs Margaret Mccartney Mrs Drena O'malley Mr Kenneth MacLeod Vacant Mr Malcolm and Mrs Shona Mackay Mr Oliver Watt Vacant Mrs Margaret Elliot l Mrs Sheila Milligan Mrs Margaret Elliot / Mrs Sheila Milligan l MTS Fiona Menzies & Mr Malcolm M4Fkay (rrom l June 2025) (Until 31 May 2025) Session Clerk Deputy Session Clerk Roll keeper (Until February 2025) (From I September 2025) (Until 31 August 2025) Property Conv¢ner Finance Convener Mission and Discipleship Convener Training and Education Convener Pastoral and Social Convencr Communication Convener Youth Policy Group Convener Congregational Treasurer Stewardship Promoter Prayer Secretary Gift Aid Data Protection Officer Safeguarding Co-ordinator Safeguarding Panel Lenzie Union Parish Church (LUPC) employs a part time Pastoral Assistant. a full-time Children and Youth Worker. a part ¢im¢ office se¢retary and a part time handyman. The Title Deeds of the property owned by the Congregation are held by the following office bearers.. Interim Moderator Treasurer Sessioll Clerk Rev Dr Philip Wright Mr Kenn¢th MacLeod Mrs Fiona Menzies Page 8
Lenzie Union Church of Scotland Report of the Trusteesfor ihe year ended 31 December 2025 Reference and AdmlLlstrntlve lllformatlon Llst of Trustee8 of Lenzie Unlon Parish Church Kirk Session Mrs Morag BARRON Errol BURCHELL Mr5 Christine COOK Mr5 Joyce DAYE Mr5 Linda DEACON lan DICKSON Mrs Janet DICKSON Mr5 Jacqueline t)ONALD Mrs Margaret ELLIOT Mr John B FISHER Mrs Joanne FRASER Mrs Ruth GIFFORD Mrs Margaret GRAHAM Prof Tommy GRA Y Mrs Anne HALLIDAY Brian HALLIDAY Mrs Florence HICKEY Michael HOOPER Mrs Isabel IRVtNE Mrs Christina JENKINS Mrs Anne JORDAN Jack KEYS James LITTLE Alan LOGAN Mrs Roberta LOGAN Mike LORIMER Kirk Ses8iOD Mrs Kath MacDONALD Rev Dr Kleber MACHAtK) Malcolm MacKAY Mrs Shona MacKAY Kenneth MacLEOD Mrs Kathleen MacPHERSON Mr Eric MCCARTNEY Mrs Margaret MCCARTNEY Mrs Jan McMEEKtNG Mrs Fiona MENZIES Gordon MENZIES Mrs Sheila MILLIGAN Mr5 Liz MORRIS William OLIVER Mrs Drena O'MALLEY Mr Allan RATTRAY Mr William SEMPLE Ms Evelyn STARK Mrs Sheilah STEVEN Alistair WIIITELAW Mrs Iris WILLIAMSON (tkceased November 25) Mr Hugh WRICIHT Rev Dr Philip WRIGHT (Until May 25) (Deceas¢d July 25) (Until December 25) (Until De¢¢mb¢r 25) (From June 25) PrincipAI Offiee Bearer8 Rev Dr Philip Wright (From l Jun¢ 2025) R¢v Dr Kleb¢r Machado (Until 31 May 2025) Mrs Fiona Menzies Mr Kenneth MAcLeod Interim Moderator SesSiOTJ Cled( Chureh Trerer Prlnclpal Offl¢e L¢nzi¢ Union Church of Scotland, 65 Kirkintilloch Road. Lenzie. Glasgow G66 4LD Independent Examiner Jonathan N Innes FCCA, Innes & Partners Limited, Chartered Certified Accountants, Innes House. 18 Shairps Business Park. Housloun Road, Livingston, EH54 5FD Bankerj Royal Bank of Scotland. 116 Cowgate, Kirkintilloch. Olasgow G66 IJX Charity No. SC015287 Congregation No. 160873 Page 9
Lenzie Union Church of Scotland Report of the Trustee5for the year ended 31 December 2025 Trustees, respottslbllltles In relation to th¢ financial statements The charity trustees are responsible for preparing a truste¢s' annual report and financiaI ststements in accordance with law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pr&ctice.) The law applicable to charities in Scotland require5 the ¢harity trustees to prepare financial statement5 for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of ihe charity for that period. In preparing the financial stslem¢nts, th¢ trustees are required to.. select suitable accountin8 policies and then apply them ¢onsi5tently' observe the method and principles in the applicable Charities SORP. make judgements and estimates that are r¢asonabl¢ and prudent. state whether applicable accounting standards and statements of recommended practice have been followed, SubJt to any departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational ¢xistence. The trustees are responsible for keeping proper accounting records which disclose with reasonable QUr8¢Y at any lime th¢ financial position of the charity and to enable them to ¢nsure lh the finan¢ial statemen15 comply with the Charities and Trustee Investtnent (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) They are also responsible for 5af¢guarding the assets of the charity and hence for taking reasonable steps for the prevention and detectiort of fraud and other irregularities. Th¢ trustees are responsible for the mainlenance and integrity of th¢ chlty and financial information on the ongregation's website. Legislation irt the Unit¢d Kingdom governing th¢ preparation and diss¢mination of financial statements may differ from legislation in other jurisdictions. Approved by the Trusiees and Sibrned on their behalf, Fiotta S meni.ieg Session Clerk 2026 Page 10
Lenzie Union Church of Scotland Report of the Independent Examiner to the Trusteesfor ihe year ended 31 December 2025 I report on the accounts of the charity for the year ended 31 December 2025 which are set out on pages 12 to 22. Respective responsibilities of ¢rust¢e8 and examlner The charity's trustees are responsible for the preparation of the accounts in accordance with the ternis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scoiland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation l O(1 ) (a) to (¢) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44{1) (c) of the Act and to slate whether particular matter5 have come to my attention. Basis of independent examiner's statement My examination is carri¢d out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulations 2006. An examinalion includes a review of Il)e accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. 8nd seeks explanations from the irustees concerning any such matters. The pr(edUreS undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given in the accounts. Independent examlner's statement In the course of my examination, no matter has come to my Attention: which gives me reasonable cause to believe that in any material respect the requirements:_ to kccp accounting records in accordan¢¢ with s¢¢tion 44(1) (a) of th¢ 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended) and to prepare accoun(s which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) have not been met, or 2. to which, in my opinion, artenlion should be drawn in order to en&ble a proper understanding of the accounts to be reached. Jonathan N Inrtes FCCA MAnaglng Dlrector Innes & Partners Limited Chartered Certified Accountants Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD Date.. lo 2026 Innes & Partners Pag¢ll |+P ChartprEd Certified Accountar
Lenzie Union Church of Scotland Statement of FIne1%1 Actlvltlesfor ihe year ended 31 December 2025 2025 Total Unrestricted Restricted fndS fud$ funds 2024 Total funds Note Unrestrif ted funds Restricted funds Income and endowmtnts from: Donations and lega¢i¢s Charitthl¢ a¢tivities Other Investments 192,146 43,067 1.301 193,447 43,067 195.953 43.252 25.948 221.901 43.252 2.599 74 2,673 240,288 3,070 242.275 83 3,153 268.306 Totsl income and endoivments 238,913 lJ75 26,031 Expemdilure on: Charitable activities 279.162 1,406 1,406 280,568 267,127 28,790 28,790 295.917 TotAI expendlture 279,162 280,568 267.127 295.917 Net gainsl(losses) on investments I I N¢¢ Income l (expendlture) Trgnsfers betwttn thnds 1.615 1,615 (38,665) 1,406 (23,446) (27,771) (51,217) 1,406 {2.759) (26.205) 27,771 25,012 (38,634) 55 {31) (55) (86) 16 Net movement In funds (38,579) (38,665) (26,205) Re¢on¢lligtlon of tbnds Total fvnds brought forward Totsl thnds carrled forward 980,923 942J44 44,620 1,025,543 44,534 986J78 1,032,140 980,923 19,608 1.051,748 44.620 1.025.543 16 All income and ¢xp¢nditure derive from coniinuing activlties. The statement of financial athivilie5 includes all 1n5 and loss recognised during the yeHr. There were no i*ms of other comprehcnsive income (2024- £nil). The noies on pag¢s 14 to 22 fomi part of these aLYountS Page 12
Lenzle Union Church of Scotland Statement of Financial Position as ai 31 December 2025 2025 Total fuDds 2024 Total funds Note Unrestrieted funds Restrlcted funds Flxed 4ssets Tangible assets Investments io li 897.313 31.884 897J13 31,884 912,483 30.269 Total fixed gslets 929,197 929,l97 942,752 Current assets Ikbtors Cash at bank and in hand 12 11.692 11,602 11,692 56,136 9,840 81,308 44,534 Tot1 eurrent #ssets 23294 44,534 67,828 91,148 Llabllltles Creditors falling due within one year 13 10.147 10,147 8,357 Ne¢ currellt ssets 13,147 44,534 57,681 82,791 Total assets lejs ¢urrent118bllltles 942J44 44,534 986078 1.025,543 Net 942J44 44,534 986,878 1,025,543 The funds of the Charlty Unrestricted funds Restricted income funds 942,344 942 J44 44,534 980,923 44,620 44,534 Total Charlty funds 16 942 J44 44,534 986,878 1,025.543 The notes on pages 14 to 22 form part of these accounts The accounts were approved by the trustees on 2026 and signed on their behalf by: Fiona Menzies - Session Clerk Kennetb Mtheleod - Treasurer Page 13
Lenzie Union Church of Scotland Notes to the Financial Statements]or Ihe year ended 31 December 2025 l. Accollntillg Policies The principal accounting policies, which have been applied consistently in the Current and previous year in dealing with items which are considered material to the accounls. 8re set out below: Basis ofPreparalion andAssessmenl of Going Concern The financial statements have been prepared in a¢cordance with Aceoullting and Reporting by Charities.. Statement of Recommended Practice appli¢abl¢ to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019. the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended)and UK Generally Accepted Accounting Prdclice. The accounts have been prepHred under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts. The accounts are pr¢par¢d on a going concern basis as the Trustees Consider that the are no material uncertainties about the Church's ability 10 continue as a going ¢oncem. The financial statements ar¢ presented in sl¢rlin8 which is the functional cUencY of the charity and rounded to the nearest £1. The Charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin l as published on 2 February 2016 and does not prepare a Statement of Cash Flows. The Charity meels the definition of a public benefit entity under FRS 102. Fmnts Struclure Funds are classified as either restricled funds or unrestricted funds. defined as follows.. Re.¥lYicledlund.s are funds subject to specific requirement5 as to their use which may be declared by the donor or with their authority or created through legal processes. but slill within the wider objects of the charity. Unre.stricledfvnds are ¢xp¢ndabl¢ at Ihe di%r¢lion of the trustees in furthernnce ofthe objects of th¢ charity. If parts of the unrestricted funds are eami&rked at the discrthion of the irustees for a particular purpose. they are designated as a separate fund. This designation has an administrative purpose only and do¢s not l¢gally r¢stri¢l the trustees; discretion to apply the fund. lrteome Recognitlon All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is le8ally entitled to the income after any perforniance conditions have been mei, Ihe amount can be mSUred reliably and il is probable ihat th¢ income will be r¢c¢ived. For donations this 15 normAlly the date ofreceipt. If there are conditions atth¢d to the donation and Ihi5 requires & level of perforn)ance before entitlement can be obtained then income is deferred until Ihose condition5 are fully met or the fulfilmenl of those conditions is within the control of the charity and it is probable that they will be fulfilled. No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in Note 14. For legacies, ¢ntitlem¢nt is the earlier of the charity being notified of an impending distribution or the legacy being received. At ihis point income is recognised. On occasion legacies will be notified to the charity however it is not possible lo measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying g(x)ds and services in order to raise fund5 and is re¢ognis¢d when entitlement has occurred. Page 14
Lenzie Union Church of Scotland Notes to the Financial Statementsfoy ihe year ended 31 December 2025 lrtlerest reeeivahle Interest on funds held on deposit is included when re¢¢ivabl¢ 2nd the amount can be measured reliably by the charity- this is norn?ally upon notification of the interest paid or payable by the bank. EYpeAdilure Recognilion Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity lo that expenditure, it is probable ihat settlement will be required and the amount of the obligation Can be wneasured reliably. All expenditure is accounted for on an accruals basis. Deblors and credilors receivable/payoble wiihin oneyear Debtors and creditors with no stated inlerest rate and receivabl¢ or payable within one year are recorded at transaction price. Any losses arising from impaiment are reco8nised in expenditure. Charilahle Aclivilies The expenditure on charitable activitie5 include5 grants made, governance costs and support costs as shown in the noles. Tan¥lble FiredAssets urtd Depreeailort The charity owns and may use for its charitable object5 certain tsngible fixed assets, including the Church, halls, manse and Dean House, which ar¢ v¢5ted in th¢ Minisler, Session Clerk and Treasurer as ex officiis for the congregation. All tangible fixed assets costing in excess of £2,500 having a value to the charity greater than one year, other than those acquired for & specific purpose, are capitalised. Depreciation is provided on a 8traight-line basis lo wrile-off the cost or initial value, less residual value, of tsngible fixed assets ov¢r there estimated useful lives as follows: Fixtures. fittinss and olCe equipment Land and buildings 5 years 50 years The Manse and Dean House properties were revalued on 19 May 2023 by Vanilla Square Estate Agents al £450.000 and £500,000 respectively at its open market value. Donaledservlces andfacillil Donated prof¢ssional services and donated facililies ar¢ re¢o8nis¢d as income wh¢n the charity has control over the item, any Conditions associated with the donated item have been meL the receipl of the economic benefit from Ihe use by the charity of the item is probable thal ¢¢onomi¢ benefit can be measured reliably. In accordance with the Charities SORP (FRS102) the general volunteer time of congregation member5 is not recognised. FLredAssei Jftveslments Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are m¢asured at fair value with chan8e5 reco8ni5ed in 'nei gains l (losses) on inv¢slments' in the SOFA if the shares are publicly traded or iheir fair value can oth¢rwise be measured reliably. Other inv¢stments measured at Cost less impaiment. 2. Related Party TraDsactions and Trustees, Expenses and Remuneration During the year 9 (2024: 8) Trustees received reimbursement of expenses incurred totaling £3,773 (2024: £4,298). No Trustees receiv reTnuneration for their posilion as Trustees during the y¢ar (2024.. nil). There were no related party transaction5 during the year (2024.. T]iI). During the year a total of £39.159 (2024.. £37.669) unresiricted giving was donated to the congregation by the Trustces. Page 15
Lenzie Union Church of Scotland Note5 to the Financial S¢atementsfor iheyear ended 31 December 2025 3. lTrcome from dottatlorts artd legatits UThrestrfeted fund$ 2025 Total Unrestricted Restrieted funds funds funds 2024 Tot41 funds Restrlcted funds Offerings Other donations Tax recov¢r¢d on Gift Aid Legacies One off donations 146.509 1.044 147,553 148,455 10,272 32.226 5,000 21.197 100 4.651 169,652 10.372 36.877 5.000 31,436 11,000 3.201 192,146 257 31,693 I 1,000 3201 193,447 iJoi 195.953 25,948 221.901 4. Jncome from charitable activlti 2025 Total Unrestricted Rejtrieted nds rund$ funds 2024 To¢AI ds Unre51rlcled funds Regtrlcted Weddings and fijnerals Life and Work Income Community use of Church halls OrgonisatlOn5 funds Gener8tin8 organisotions fiJnd$ 350 21 31,299 1,062 10,335 43,067 350 21 31.299 1,062 10,335 43,067 620 620 32.743 1.073 8.816 43.252 32,743 1.073 8.816 S. Other 2025 Tot41 Unre51rf¢l¢d Re51rl¢ted fundi fund8 funds 2024 To¢*1 funds Unreslrlcted nds Restrleled funds A8ency income I,ioi 6. Ineome frnm invextmenti 2025 Total Unrestrlcted funds funds 2024 Total funds Unrestrlcted runds R¢strlettd runds Restrlcled funds Deposit interest Dividends received Bank interest Organisations funds 724 1,157 681 37 74 798 ,157 081 37 850 1,157 1.023 40 83 933 1.157 1.023 40 2,599 74 2,673 3,070 83 Page 16
Lenzie Union Church of Scotland Note5 to the Fin•neial St4temeTrtsfor iheyear ended 31 December 2025 7. Analy515 of ¢¥p¢nditure charitoble activities 2025 Totsl Unreytricted Rtstritted funds funds 2024 Totsl fvnds Unrestricted funds Rtstritted funds Chhrltsble &ctlvitles Ministries and mi55ion contribulions Pbtry dues Ministers expensts Ministerial &8sistance Youth workcr cxpenses Pulpit supply Council tax (hkr salary cosis FabrEC rcpaiTS and rnaintenance OihcT buildin¥ G()sis Fxternal Mission & Ou1r¢h coms Church oftic£ cxpcn5es Depreci81ion her expen8¢S Profe55ional fees Organisation$ fund5 Independeni examinatio Toll 103.158 7,120 258 39.932 1,214 103.158 7,120 238 39,932 1.359 92,619 92.619 958 37,750 846 1,620 3,664 958 37.750 846 1,620 3,664 145 3,407 20.525 22.997 37.205 3.407 20,525 23,897 37,205 1.900 1.631 2159 &680 900 7.074 g(x) 25,976 32,584 2,402 2.553 2&40U 54.376 32,584 2.402 2,553 20.159 8.319 900 7.074 3,360 361 9,011 390 9,401 5.465 3.250 267 127 5.465 3,250 295917 Support costs hove not bcen separately ideTriificd lls ihe truyttts consider ihar ih¢r¢ iy only on¢ ¢hariiablc affliyity. Thcreforc 5UPPOrt ¢osts r¢i81¢ wholly lo th&t activity and have noi ker) paratelY i(kniified. 8. Governanee colts 2025 Total UTrrtBtrleted ReJtrlded funds funds fund$ 2024 TotAI funds Unrestrleted funds Rejtrleted funds Ind¢p¢ndenl exwnine fee J.360 3.360 3,250 3,250 3J60 3,250 3,230 9. Anwlysls of cojts 2015 Totll 2024 Totll Sajthes ond wa8es Employers Pcnsion ¢oniribu¢ions 58.606 54.198 1.707 2025 Total Number 2024 Total Number Mini51criul support Music rSonnel Vrcmiscs maintcnance No employe¢ had cmployee FKnefJts in cxcess of £60.OIM)12024.' nill. All Church of Scotland cOngaI10n$ ¢oniribu 10 the Ndional Stip¢nd Fund whi¢h bws the costs of &ll minists' stinIS and ernployer's contributions for nalional insuranc< rknsion and housin8 and loan fund. Mini51ers' stipends are pd in accordanc¢ with the nativnal stipend %al¢, which 15 relad lo yeur5 of Service. For the year undcr Tcview ik minimuTh stipe1 was £32,433 and the MlmuM stid in thc fifth and subs4ucnl years of Service £39,856. Poge 17
Lenzie Union Church of Scotland Notes to the Financial Statementsfor rhe year ended 31 December 2025 10. Tangible fixed assets Bulldlngs Equipment Total Cost I ValuotloD As at l January 2025 Additions 950.000 29,066 4.989 979,066 4.989 As at 31 December 2025 950,000 34,055 9PA,055 Depreclatlon As al l January 2025 Charge for the year 38,000 19,000 28.583 1.159 66.583 20.159 As at31 December 2025 57,000 29,742 86,742 Net Book Value As at 31 December 2025 893,000 4,313 897J13 As at 31 December 2024 912.000 483 912.483 T4Dglblt flxed assets (comparn¢fves) BulldlDg$ Equlpment Tolal Cost I Valuatlon As at l January 2024 950,000 29,066 979,066 As at 31 December 2024 950,000 29,066 979,066 DepreclAtIoD As at l January 2024 Charge for the year 19,000 19.000 28.422 161 47.422 19,161 As #t 31 Deeember2024 38,000 28583 66,583 Net Book Value As at 31 December 2024 912,0(Ml 483 912,483 As at 31 December 2023 931,000 644 931,6M Included within the value of Buildings 15 the Manse cost of £450,000 which was sold post year end per note 18. Page 18
Lenzie Union Church of Scotland No¢es to the Finan¢iwl Ststementsfor ihe year ended 31 Decefftber 2025 I l. Inv¢strn¢llts 2025 TotAI 2024 Tot41 Market value as at l January 2025 UFtrealised gainl(loss) on investments MaTk¢t valu¢ as at 31 D¢cernber 2025 30.269 1,615 31,884 28,863 1,406 30,269 Cost of investments held 23,750 23.750 The following investments are held.. Church of Scotland Investors Tn]si- Growth Fund Church of Scotland Investors Tr- Income Fund 12. Debtors 2025 Total Unrestrlcted funds funds 2024 Total funds UnrestTlcted funds Re5trlcted funds Restrl¢ted fund$ Gift Aid debtor Prepayments and accnjed incme Other debtors 7,250 2,992 1,450 7,250 2,992 1,450 7,250 2,590 7,250 2,590 13. Credlton f4llln¥ due wlthln one yeor Unrestrlcted rund$ 2025 Tot81 Unrestrlcted fvTrd$ fvnd$ 2024 Total ndg Restrleted nd$ Reslrlcted fund Accruals and deferred income Taxation and Social Security Other Creditors 7.902 1,835 350 7,962 1,83S 350 6,692 1,336 329 6,692 1,336 329 357 l& Volknnteers In common with all congregations in the Church of Scotland the conegatIOn benefits from the contribution made by volunteers who give their time and talents willin8ly for the benefit of the Church. The ar¢as of congregational life which rely on Ihe coniribution of volunieers are many and varied and much of the a¢tivity would be unable to continue were it not for the committnent shown. Page 19
Lenzie Union Church of Scotland Notes to the Financial Statementsfor iheyear ended 31 December 2025 15. A Tralysis ofNet Assets Among Funds Total Fund 2025 Urtrestrtcted Funds Restricted Funds Fixed Assets Investments Current Assets Current Liabilities 897.313 31.884 23.294 (10,147) 942 J44 897J13 31,884 67I28 (10,147) 986078 44.534 Net Assets a5 at 31 December 2025 44,534 Total Funds 2024 Unrestrlcted Funds Rejtrkted Funds Fixed A55ets Inveslm¢nt5 Current Assets Current Liabilitie5 912.483 30269 46.528 18,357) 980.923 912.483 30.269 91.148 (8.357) 1,025,543 44.620 Net Assels as at 31 De¢ember 2024 44,620 16. Movernent in fundj A$81 01.01.2025 Unreallsed Asat laithsl{losses) 31.12.2025 Ineorne Expenditure TrAngf¢rs Restric¢ed [nd> Dean House Refurbishment RestTicled kabTI¢ Redeemirt8 Our Communities Meeting Place Projects Youth Work 8.357 22.516 200 2,791 10,756 44,620 ijoi 9ffj58 21,610 (900) (145) (55) 74 2,865 IOJ95 44,534 {361) 55 Unrestrleted tsnds General De5igua/edfunds OrniS#t10nS Designated Assets Locally Owned Property A MaeKenzie Leg&cy Sanctuary Extemal Work Sinclair Legacy Ben¢volerLI 48.183 227,479 (251,929) 8,846 1.615 34,194 4.080 484 912.000 10,000 300 5,000 876 11,434 (7,074) (1.159) (19.000) (3,780) 4.989 4,660 4,314 89J,000 (10,000) Joo 5,1100 876 980.923 238.913 {279,162) 55 1,615 942J44 Total funds 1,025,543 240,288 1280,568 1,615 986,878 Page 20
Lenzie Union Church of Scotland Notes to the Finaneial Statementsfor the year ended 31 December 2025 16. MovemeDt in funds (cont'd) Asat 01.01.2024 Unreglised As*¢ gainsl(1055es) 31.12.2024 lllcome Expenditure Trgnsfer5 Restricted funds Dean House Refurbishment Sanctuary Monitors Redeeming Our Communities Meeting FI¢ Projects Youth Work 7.054 1,303 24.645 8,357 22,516 200 2.791 10,756 44,620 (28.400) 26.271 200 1,208 83 1.500 (390) (28,790) 19,608 26.031 Unrestrlcted futtds General DesigKaledfvndy Organisations Designated Assets Locally Owned Property A MacKenzie Legacy Sanctuary Extemal Work Sinclgir Lega¢y Fabric Benevolent 45,532 227.346 (240.501) 14.400 1.406 48.183 5.516 645 931,000 30.000 300 9.929 (5.465) (161) (19,000) (5.900) 4,080 484 912,000 10,000 300 5,000 (20.000) 5.000 16,271 876 (16,271) 876 1,032,140 242.275 267.127 27.771 980.923 Total fuods 1,051,748 268,306 295,917 1,406 1.025,543 Fund purposes: Reslri¢led funds: Dean House Refurbishmertt Restricted Fabric Redeeming Our Communities Meeting Pla¢e Projeet5 Youth Work Refurbishment of Dean House Non-routine maintenance and upkeep of premises Projects in parlnership with ROC Gifts froTn Meeting Place for puryjoses specified by the Meeting Place Youth work Unrestricted funds: General Designated funds: Urganisalions Designated Assets LO(]Y Owned Property Legacy Fund5 Fabric Benevolent Funds for the general purposes of the charity Funds relating to the organisations within the church Represent5 the carrying value of the church owned fixtures and fittings Represent5 the carrying value of the Manse and Dean House Represents unrestricted legaoy funds received Non-routine maintenance and upkeep of premises Funds for benevolent us¢ Page21
Lenzie Union Church of Scotland Notes to the Financial Statementsfor ihe year ended 31 December 2025 17. Collections for third parties 2025 Totsl 2024 Totsl Lodgin8 House Mission Comfort International Crosslink5 Moldova Rebuild South Africa Marie Curie Crossreach C of S HIV l Aids Programme Foodbank 511 201 201 90 50 881 475 445 30 1,053 1,831 18. Evtnts after the end ofthe year Durin8 the year the Church manse at Larch Avcnue, Lcnzie, G66 4HX was listed on the open market for le. The sale was concluded and selling price agreed after the year end at a valu¢ of £480,000. The Trusiees consider this lo be a non adjusting post balance sheet ¢vent. Pag¢ 22