# **XXXXXXXXXXXX UNITED FREE CHURCH OF SCOTLAND**
Scottish Charity No.SC _**XXXXXX**_
A Congregation of the United Free Church of Scotland,
## **Congregation Report and Financial Statements Year ending 31 December 2024**
**Principal place of worship and of Congregation activities:**
_**XXXXXXXXXXXXXXXXX XXXXX**_
## **Congregation Report and Financial Statements**
## **Year ending 31 December 2024**
||**Page**|
|---|---|
|**Contents**|**1**|
|**Trustees, Office Bearers, members of Courts of the Congregation**|**2**|
|**Congregation Report**|**3/5**|
|**Report of the Independent Examiner**|**6**|
|**Statement and Movement of Balances on Congregational Funds**|**7**|
|**Notes to Financial Statements**|**7**|
|**Financial Statements:-**||
|**_Receipts and Payments, all Funds_**|**_8_**|
|**_Supplement Sheet and notes_**|**9**|
1
**Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2024**
|**_Minister/ Interim Moderator_**||**_xxxxxxxxxxxx_**|
|---|---|---|
|**Office Bearers**|**_Session Clerk_**|**_xxxxxxxxxxxx_**|
||**_Clerk to Board/ C of M/ Preses_**||
||**_Treasurer_**||
|**Property Trustees**|**_Minister, Session Clerk, Clerk to the Board, Treasurer_**||
||**_(ex Officio)_**||
|**Kirk Session**|**_Minister/Interim Moderator_**||
||Session Clerk||
||Elders:-||
|**_Congregational Board_**|**_Minister_**|
|---|---|
|**_Committee of Management_**|**_Clerk_**|
|**_Deacons Court_**|**_Elders_**|
||**_Elected Members:-_**|
## _**Highlight resignations/ appointments during year**_
**Bankers**
**Independent Examiner**
2
## **Congregation Report year ending 31 December 2024**
## **1. Constitution and Principal Activities of the United Free Church of Scotland**
The United Free Church of Scotland, with all the Churches of the Reformation, acknowledges as its Supreme Standard, the Word of God contained in the Scriptures of the Old and New Testaments.
The Church holds as its Subordinate Standard the Westminster Confession of Faith; by its Declaratory Acts it recognises liberty of judgment on points of doctrine which do not enter into the substance of the faith; and it claims the right as duty may require, to interpret, add to, modify, or change her subordinate standards, under the promised guidance of the Holy Spirit, and with a direct responsibility to her Lord.
The Church approves the emphasis of the Declaratory Acts on the love of God for all mankind, the free offer of salvation to all, the obligation of the Universal Church to make known the Gospel throughout the world, and the renunciation of coercion, persecution and intolerance in matters of religion.
Accordingly this Church accepts the obligation to witness to the truth of the Gospel and to serve men in the name of Christ with regard alike to their spiritual and material welfare, both at home and overseas.
## **2. Responsibilities of the Congregation**
As a Congregation of the United Free Church of Scotland this Congregation is under the jurisdiction and oversight of the superior courts of the Denomination i.e. the Presbytery of the **XXXXX** (in which this Congregation resides) and the General Assembly of the United Free Church in all matters pertaining to its spiritual and temporal (including financial) affairs. It seeks to exercise these obligations within its fellowship and to the people in the community of which it is part.
## **3. Responsibilities and Appointment of Office Bearers**
All matters affecting the spiritual well being and order of the Congregation is exercised by the Kirk Session of this Congregation. The Kirk Session consists of its _**Minister/ Interim Moderator**_ and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the _**Congregational Board/ Deacons Court/ Committee of Management**_ of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report.
The _**Minister/ Interim Moderator**_ of this Congregation is appointed by the Presbytery of the _**XXXX**_ . Elders, elected in accordance with the Practice and Procedure of the United Free Church of Scotland, along with members, elected by the Congregation at the Annual General Meeting or at a meeting of the Congregation specifically called for that purpose, form the _**Congregational Board/ Deacons Court/ Committee of Management.**_ Office Bearers are appointed by the Courts which they serve.
All offices of the Church are open to any member in full communion. Each Congregation appoints elders to the Presbytery and to be Commissioners to the General Assembly. Presbyterianism means the government of the Church by elders.
3
## **4. Activities and Achievements**
_**Brief resume / summary of Congregation Activities, Achievements, significant events/ changes during year**_
## **5. Financial Statements and Funds**
In accordance with the Charities and Trustee investment (Scotland) Act 2005 (‘the 2005 Act’) and the Charities Accounts (Scotland) Regulations 2006 (‘the Regulations’) and being a charity with an annual gross income less than £250,000, the Financial Statements of this Congregation set out on pages _**X to X**_ consist of a Statement of Congregation Funds and movements thereon during the Year ending 31 December 2019 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate.
## _**Brief summary of financial position for the year together with mention of any significant/ extraordinary item and any significant outstanding income/expenditure which might impact upon the year end financial position as shown by the Statement of Congregation Funds.**_
## **6. Accounting Policies**
- The main sources of income are the voluntary offerings, donations and other giving of members, adherents, and related organisations, and interest or dividends on Congregation Funds.
- The Receipts and Payments of Congregation Funds are recorded and reported on a cash received and cash paid (as invoices/accounts are received) basis respectively. In the event that a commitment is made after the date of the Statement of Balances which will materially reflect on the amount of any Fund(s) this will be reported in the accompanying Notes to these Statements.
- The Balances of Congregation Funds represents sums available for the ongoing work and activities of the Congregation, stating whether each Fund is Unrestricted, Designated, Restricted or Endowment and, where appropriate, for what purpose and how these Funds are held or invested.
## **7. Land and Property**
Land and Property consist of _**Church, Church Hall**_ together with fittings and furnishings (including communion, other ecclesiastical articles). _**Congregation owns a Manse. If manse owned but let this should be noted)**_
These are held as functional property for the use of the Congregation in fulfilling its aims and mission and in which its activities are carried out and not for investment and/or resale. No market value is placed on these Assets.
## **8. Independent Examiner**
In accordance with the terms of ‘the 2005 Act’, Section 44 (1) (c), and as a Charity falling under regulation 9. of ‘The Regulations’, and not required to carry out an audit under paragraph 9(4), an Independent Examiner has been appointed in accordance with regulation 11 of ‘The Regulations’ to carry out a competent examination of the Report and Financial Statements of the Congregation. The Independent Examiner’s Report for the year to 31[st] December 2023 is on page 6.
4
## **9. Approval of Congregation Report and Financial Statements**
The Congregation Report and Financial Statements were approved by the _**Congregational Board/ Deacons Court/ Kirk Session & Committee of Management**_ at their meeting on _**xxxx xxxxxxx 2025**_ and by the Congregation at the Annual General Meeting held on _**xxxx xxxxxxx 2025**_ . The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are:-
**Signed** _**Minster/ Interim Moderator**_ **Signed** _**Session Clerk**_ **Signed** _**Clerk to the Congregational Board Clerk of Committee of Management Preses**_ **Signed** _**Treasurer**_ **Date**
5
## **Independent Examiner’s Report to the Trustees and Office Bearers of** _**xxxxxxxxxxxxx**_ **United Free Church of Scotland**
I report on the Report and Financial Statements of the Congregation for the year ending 31 December 2024 which are set on pages _**3 to 5 and 7 to 10**_
## **Respective Responsibilities of Office Bearers and Trustees and Examiner**
The Congregation’s Office Bearers and Trustees are responsible for the preparation of the Report and Accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 regulations”). The Congregation’s Office Bearers and Trustees consider that the requirements of Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations.
It is my responsibility to examine the Report and Finance Statements as required under section 44(1) (c) of the 2005 Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. An examination includes a review of the accounting records kept by the Congregation and a comparison of the report and accounts presented with those records. It also includes consideration of any unusual items or disclosures in the report and accounts, and seeks explanations from the office bearers and trustees concerning such matters. The procedures 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 by the report and accounts.
## **Independent Examiners Statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and
- to prepare report and accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the Report and Financial Statements to be reached.
## **Signed:**
## **Name:**
## **Address**
## **Date:**
6
xXXXXx Unltad Free Church of Scotland
Page 7
ststement of Balancas and Mov•ment on Congregation Funds fof Y••r ending 31 Dec•mb•r 2024
Fund
Nature
ol Fund
BalwKe
01.01.23
Rewpts
2024
(Pats)
Surplu5
IEt Fd
Transt•rs
Net char
on Fund
Balance
31.12.23
a5
follows
Generil
Not• 1
Fab
iii:11
N+xe 2
R*strk•d
Note 3
B•Th•vd•m
Note4
Tthl COTr•Oliffjm Funds
Not•• to th• Flnanclal Ststsm•nts for th• Yur •ndlnq 2024 IS•mph Not••l
Natur• ofConw•gadon Funds:
Prgp•rty Cr
Mae,Ha1
In¥rtm•r
Ctsntlnq•rrt LlablMd•#
PlntS to TrustO•8
Approv41 ol Congr•gallon Fln•nci41 Stst•m•nt• forth• Yur •ndlng 31 D•c•rnb•r 2024
•• 8•t out on Pag•s 7.8,9. by Ollbc• 8•af•r* •uthorfMd to •lgn.
Mlnlsi•rh*ntertm Aloderator
Name
Clvrk to Conqr•qpiio•l Boarf/Pr
N*m•
rre•¥urnr
Plamv
Dat•
_Sample Headings to be amended as appropriate_ **XXXXXXXXXXXXXX United Free Church of Scotland Receipts and Payments for the Year ending 31 December 2024 (comparative year to 31 December 2023)**
**Page 8**
|**Fund**||**General**||**Manse**||**Fabric**||**Benevolent**||**Total**|**Notes**|**Total**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||Unrestricted||Designated||Restricted||Restricted||**2024**|**Details**|**2023**|
|**Receipts**||**£**||**£**||**£**||**£**||**£**||**£**|
|Offerings|Open|||||||||0.00|||
||Freewill|||||||||0.00|||
||Freewill (gift aid)|||||||||0.00|||
||Gift Aid Tax|||||||||0.00|||
||Other|||||||||0.00|**Page 9.1**||
||**_Sub Totals_**|**0.00**||||||||**0.00**||**0.00**|
|Donations|Organisations|||||||||0.00|**Page 9:2**||
||Other|||||||||0.00|||
||**_Sub Total_**|**0.00**||||**0.00**||||**0.00**||0.00|
|Other|Interest|||||||||0.00|||
||Rent/ let|||||||||0.00|||
||Stedfast|||||||||0.00|||
||Miscellaneous|||||||||0.00|**Page 9:3**||
||**_Sub Total_**|**0.00**||**0.00**||||||**0.00**||**0.00**|
||||||||||||||
|Events|Fundraising|**0.00**||||||||**0.00**||**0.00**|
||||||||||||||
|Extra-ordinary|LegacyGifts (e.g.)|||||||||**0.00**|**Page9.4**||
||||||||||||||
|Missions|Other charities|||||||||**0.00**|**Page 9.5**||
||||||||||||||
|**Total Receipts**||**0.00**||**0.00**||**0.00**||**0.00**||**0.00**||**0.00**|
|**Payments**|||||||||||||
|Ministry|Stipend/Salary & NIC|||||||||0.00|||
||Expenses|||||||||0.00|||
||Pulpit Supply|||||||||0.00|||
||Int Moderator Fee, Exp|||||||||0.00|||
||**_Sub Total_**|**0.00**||||||||**0.00**||**0.00**|
|Other Salary|Ch. Officer/ Cleaner|||||||||0.00|||
|Property|Council Tax|||||||||0.00|||
||Insurance|||||||||0.00|||
||Heat & light|||||||||0.00|||
||Repairs, upkeep|||||||||0.00|||
||Equipment, Furnishing|||||||||0.00|||
||**_Sub Total_**|**0.00**||**0.00**||**0.00**||||**0.00**|**Page 9.6**|**0.00**|
|Other|Stedfast Magazine|||||||||0.00|||
||Office & Publicity|||||||||0.00|**Page 9.7**||
||Kirk Session|||||||||0.00|||
||Miscellaneous|||||||||0.00|**Page 9.8**||
||Organisations Support|||||||||0.00|||
||**_Sub Total_**|**0.00**||||||**0.00**||**0.00**||**0.00**|
||||||||||||||
|Fundraising|expense|**0.00**||||||||0.00||**0.00**|
||||||||||||||
|Contributions|Denomination|||||||||0.00|||
||Presbytery|||||||||0.00|||
||Missions|||||||||0.00|**Page 9.5**||
||**_Sub Total_**|**0.00**||||||||**0.00**||**0.00**|
||||||||||||||
|Extra-ordinary|Refurbishment|**0.00**||||||||**0.00**|||
||||||||||||||
|Mission|Other charities|||||||||**0.00**|**Page 9.5**||
||||||||||||||
|**Total Payments**||**0.00**||**0.00**||**0.00**||**0.00**||**0.00**||**0.00**|
||||||||||||||
|**Surplus (Deficit)**|Net Recpts (Paymnts)|||||||||**0.00**|||
|Transfers between Funds||0.00||0.00||0.00||0.00||0.00||0.00|
|**Net Movement on Funds**||**0.00**||**0.00**||**0.00**||**0.00**||**0.00**||**0.00**|
Samplo Headlngs to bg aftnddaS aPpropat0
XXXXXXXX XX UNrrED FREE CHURCH OF SCOTLWID
Supplementwy Sheet and Notes. Year ermling 31 Decembu 2tr24
Note Detslls of Receipts
Nots Detsi15 of
1 Offerlngs. O
Chut¢h
Manse
Tot•1
Sub Total
Fabric
Gènwal
Sub Toral
4 Extrn41rdln
AFI Funds
6 RK•lFts l¢r4nd P•yTh•nts to Ml881on8
G•n¢ral
B•n•NY>l•nt
TotAI
5% C4¢JfenJ%
Tcrt•l p•ts to I10n$
**St. Andrews Bellshill United Free Church of Scotland Congregation: ……………………………. Financial Schedule for 2024 Presbytery of : …………………………….**
**Section 1**
|**GENERAL FUND**
**RECEIPTS:**
Offerings:
Open
Free Will Envelopes
Free Will Envelopes (Gift Aid)
Gift Aid Tax Recovered
Other Offerings
Donations
Church Organisations
Other
Other Receipts
Bank/Investments
Rent/Let premises
Stedfast
Other
Fund Raising Activity
Total net fundraising income
**Total Ordinary Receipts**
Extraordinary Receipts
Legacies/Bequests/Grants
Other
Proceeds disposal - Property
Receipts for Missions
**TOTAL RECEIPTS**
carried down to summary
**PAYMENTS:**
Ministry
Minister Stipend/NI/expense
Other
Other Salaries/ Services
Other
Property
Church
Manse
Other Congr. Payments
Total
Governance
Contributions to
Denomination
Presbytery
Missions
**Total Ordinary Payments**
Extraordinary Payments
Repairs, maintenance etc.
Other
Payments to Missions
**TOTAL PAYMENTS**
carried down to summary
**GENERAL FUND- Summary:**
**TOTAL RECEIPTS**
brought down
**(Less) TOTAL PAYMENTS** brought down
**SURPLUS (DEFICIT)**|**£**
5504
3093
4172
5337
10062
0
30841
0
0
162
237
4962
807
0
0
0
32503
1223
7801
22957
2330
0
0
0
6815
490
13422
2969|**£**
28168
30841
399
4962
64370
807
**A**
65177
33726
7801
25287
0
0
7305
74119
16391
**B**
90510
**A**
65177
**B**
90510
-25333|**£**
28168
30841
399
4962
64370
807
**A**
65177
33726
7801
25287
0
0
7305
74119
16391
**B**
90510
**A**
65177
**B**
90510
-25333|
|---|---|---|---|
||||-25333|
|Transfers
**From Other Funds**
0
**(To Other Funds)**
0
**BALANCE**
**at 01.01.2024**
**at 31.12.2024**||0
0|
|---|---|---|
|||90741|
|||65408|
DRAFT
## **United Free Church of Scotland**
December 2024
To: Congregational Treasurers
Dear Colleagues
We are writing regarding several matters.
## **FINANCIAL SCHEDULE 2024**
We have pleasure in attaching a copy of the Schedule to complete and photocopy, along with an electronic version, if that is your preference. Please use whichever format you are most comfortable with.
The annual Financial Schedule should be completed to reflect the situation at 31 December 2024. We would ask you to return the completed Schedule by **Friday, 28[th] February 2025** with one copy to Church Office, one to the Presbytery Clerk and one to be retained for your records. Please return the Schedule by that date even if the Financial Statement is not available at that point. Returns can be submitted via email rather than post which can be unreliable. We have provided an email address for each of the Presbytery Clerks. Please note that a typed name can be added rather than a signature which will be read as being authorised by the said office bearers. If returns are being sent by post, please use the correct postage and remember that schedules / accounts can be folded into a C5 or DL envelope rather than sent flat in an A4 envelope.
The addresses of the Presbytery Clerks are as follows: -
## **STIPENDS**
A number of congregations with Ministers choose to pay a supplement to the minimum stipend. We will assume these are to continue in January unless we are notified of any change. If congregations wish to amend the supplement or if any other congregation wishes to make such a payment please let us know as soon as possible so that an adjustment can be made from January.
Thank you for your assistance in these matters.
Registered Scottish Charity No: SC008167
Independent Ex8mlner'5 Report to the Trustees and Offlce Bearers Df Beushlll St.
Andrews Unted Free Church ofScotl8nd
I report on the Financlal Statements ofthe Congregation for the year ended 31
Decemb"er 2024 whlch are set out as attached.
Respectlve Responsibllltles of Office Bearers and Trustees and Examlner
T.he Congregation's Office Bearers and Trustees are responsible for the preparation of
the Report and Accounts in the accord8nc8 Wlth the terms of the Charities and Trust88
Investment (Scotland) Act 2005 ("the 2025 Act") and the Charities Accounts (Scotland)
Regul8tions 2006(as amended) ("the 20226 regulations.")
The Congregation Office Bearers and Trustees consider that the requirements of
Regulation 9 apply but not those of paragraph 9(4) of the Accounts Regulations.
It is my responsibility to examine the Report and Finance Statements as required under
section 44(1) (c) of the 2005 Act and to state whether particular matters have come to
my attentlon.
Basls of Independent Examlner's Statement
My examination Is to carry out in accordance with Regulation 11 of the 2006
Regulatlons. An examination includes a review of the accounting records kept by the
Congregation and a comparison of the report 8nd accounts presented within those
records. It also Includes conslderation of any unusual items or disclosures in the report
and accounts and seeks explanations from the"office bearers and trustees concerning
such matters. The procedures undertaken do not provide aLI the evidence that would be
required In an audit, and consequently I do not express an audit opinion on the vlew
given by the report and accounts.
Indopend•nT Sl•i•m•
1. Which m• rn4son8bl•
qulromen
To koep aLxovnUty rn¢01* kn •ccordanc• 441 d th• rn *4A
,Regulatlon 4 of the 2006 AccouAts R
To prnpare report and accotsnts whlch tTh• ètc
with Regul8tlon 9 of the 2006 Acoounts
IBtiony
To have not been meL or
2. To which. in my opinion, attentlon 3Thould b8 drwwn tn vtdw to •r¥8bl
understanding of the R8POrt and Flnanc18lStatemonts to b• r•8ch•
die: 10-' April 2u2J