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
Charter￿1 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 enik￿laStIC 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 te￿Itorial 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 sUp￿r 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 GI￿g0W 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 EaS￿r 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 B￿18 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 ghor￿1 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 Pu￿hase 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 refl￿1$ 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 Sp￿lf1¢ donations have been received, and the
Youth Fund, supporting our youth mission work. The Dean House R¢fi￿bIShrncn( 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 subj￿1 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 Chu￿h. 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 ru￿ent 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
PrCSb￿ery Plan a n¢w minister cannot be appointed until a PrO￿S¢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 Tre￿￿rer
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, SubJ￿t 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¢ ch￿lty 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 FI￿ne1%1 Actlvltlesfor ihe year ended 31 December 2025
2025
Total Unrestricted Restricted
f￿ndS
fu￿d$
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
Tot*1 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 cU￿encY
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 m￿SUred 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 att￿h¢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 o￿lCe 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
P￿b￿try 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
Tol*l
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
2￿159
&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 cOn￿gaI10n$ ¢oniribu* 10 the Ndional Stip¢nd Fund whi¢h bws the costs of &ll minis*ts' sti￿nIS and
ernployer's contributions for nalional insuranc< rknsion and housin8 and loan fund. Mini51ers' stipends are p￿d in accordanc¢ with the
nativnal stipend %al¢, which 15 rela*d lo yeur5 of Service. For the year undcr Tcview ik minimuTh stipe1￿ was £32,433 and the
M￿lmuM sti￿d 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 con￿egatIOn 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
Or￿niS#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