N￿ARIAN sci tth Fin men ICK the Yeor Ended 31 December 2Q24 Pogè Report ol the Trustees Independenl Exomine¢g Report stotement of fv'nanck31 Aclivili8s Bolonce Sheet Note5 to the Finonciol Stotements 9 10 13 Detaaed Statement ol Finonckal Ach"vities 14 REG￿TERED COMPANY NUMBER.. SC0164n IScoHand) REGISTERED CHARITY NUMNER.. 016472 rtoftheT sle an Uno.y¢itg¢_FL￿￿￿LSlol￿￿.ont￿ ED.ded 3T.QeCe￿ber lor GLASGOW UNWARIAN CHURCH SCIO SD 8u5ines5 Monogemenl Suite 411 Boltic Chombers 50 Wellinglon Slreet Glosgow Slrolhdyde G2 6HJ RepOrt￿￿e_I[￿&￿& lor the Yeor &)ded 31 De¢eMts￿L4 The trustees who are also directcys of th8 charity lor ttE putposes ol the Componies Acl 2C06. present Iheir reptyl with Ihe financial 5totemenls of the chority for the year ended 31 December 2024. The Injstees hove odopted the provisions of Accounting and Reporting by Charilies.. Stotemenl ol Recommended Practce applicable lo chorilies prepa￿ng IheK accounts in occordonce with the FinancK]l Reporling Standord Op￿icab￿ in the UK ond Republic of Ireland IFRS 1021 lellective l Januory 20191. O&JECIIVÉS AND AcnvmES Oblecllves oncj olm$ The purp05es ol the Organ￿o￿on ore.. l. To leoch, sluty. promote and pul into pioctice the principlès ol Unitarianism which include.. l. The use of ieason ond experience in thinking about all forms of religion and spvituolity. 11. The freedorn ond encowogement of the individual to develop his or her own rdigiov9 ideos.. ond 111. Recognition and ie5pecl for Ihe dfversity of the views and beliefs of other people. and ocknowledgernent of tt)e good in these. 2. To foster o community of mvtual wpport and care. 3. To woyide the opportunity for putAic w￿hip. 4. To provide a seryice to member5 and to Ihe public in mothlng slgnificonl Ife even15- birth. M￿n09e and deoth. 5. To toke part in notionol (Jnd inlgfftalioml Unitorion octivilies. 6. To promote peoce. religious harmony ond care of the env￿OnMent. 7. To support other charities wllh %milar oims. Poge I G.WGQW VL4.ITARIAN CH..U.RQU£ Re ort of the Tru for the Year Ended 31 December 2024 ACHIEVEMENT AND PERFORMANCE l. Evtxy month. with excepton of August 2021, GUC welcomed members ond V￿lf0[$ to 0 Se￿iCe, or on engagement sesyon. eoch Sunday mcming ot I l om. Our seNices conloin reference to Unitorion troditions. volue5 nd principles. On the f5rst Sunday ol each month, with the exception of Avgu5t 2024. on additional narrowcagt $8rvicg wa5 hdd online. Many ol those ollending Ihe moming service in Church also attend the evening service on Zoom olong with sevèrol regulor vtsitots ond friends from other Congregations. The numbers attending eoch Sundoy gotrherir￿ 15 generolly vnder 20 as our congregatlon FS ogeing. and severd are no longer a￿e lo ottEnd in p￿orn. Usually behveen 15 and 20 people attend our norrowca5t setvices. . The Sundoy meetings include social lime fly conversation and discussion which 15 an important part of our gathering. Business meelin￿ of the vorious Committees continued to be trEld online in 2024. 3. The trustees and Posloiol Core teom ol volunlory belfftnders continued to keep in touch with member5 by felephofje. letter and emali. throughout the year. poylng porticular altentlon to those in need ol addthonal support ond core. 4. The monthly Newsktter. New5 & View5. W05 publtshed eo¢h month 0$ on online publication, with printed copies being sent to those who require them. 5. Surday ser¢ices remain open to th8 public whether on Zoom or in P8fSOn. Advanc8 notice was PUtAished in the monlhly N&wslÈrter. The wdcome nolice in the window of the Church seNes to inf¢ym p¢Js5ersby thal we ore open for ser4ices eoch Sundoy al T l am. 6. Eoch WÈdnÈsdoy evening. o smoll group continues to meet online to discusg a va￿ty ol topics with on ethical dimension or other interest. Numbers ottendlng hove decllned but It ￿ still an opporhjnity for members and vi5ilors alike to meel ar)d discuss vorious lopics from o Unitarian petspective. Meeting on Zoom enobles those who cothd nol normolly come to o meeting in the Church on a Wedne5doy evening. to loh the diScu￿10n$. 7. memes of peace. religious harmony. Ca￿ ol the environment and historkol sociol relom. fealwed in our meetings. 8. Member5 general￿ contribvte finonciolbl to lh8 Church by woy of reuvlar electronic poyments made drectry to the Church Bank Account5. ?. Cclleclicns taken at coffee time, after the service, are usually sent lo a norrinaled chority. 10. Throughovt 2024 the Church Officer continued to manoge the commeraol business of the Church. I l. The Gernerol Assembly onnutsl meeting w(% held 4-6 Aprli 2024. wtfh rtrpre5entation from Glasgow. 12. Two delegole5 amend rrEetings ol the Executive Committee ol the Scollish Unitarian ￿sOcialK)n. Several other member5 joined them for the SUA AGM hosted by Edinburgh Unitarian Church on 271h Awl 2024. Poge 2 W UNITARIAN Report ofmoliust for the Yeix End mber 2024 FFNANCIAI REVIWII Re$erves pollcy Following o rnojor renovation ond reconfuuration of She Fxemises a172 Berkel&y Slreet. the trustee5 consdtrred th(21 it wa5 e55entiol to rebvild the Society's r85erves Fry these moin Ok1￿1[￿e5." lal lo meet th8 c￿19 ol moiThtenancè. ond replacement of the and its fufftiture. fittings tsnd foalifrre5. includi1￿ equiyiTIVTII.. ond Ibl lo keep open the possibrily ol employii)g o Unitorlan minislèr or lay Eeadgl. An amount of £I￿.0[X) 15 kepl on re5eroe to cover these costs. A ￿gn￿lCanf source of income Is n(xmally defived from I￿51n¢$$ licens8e5 and other US￿ ol the buildng. All rcensees hove paid ￿nI ond strrvice chLYige in full during 2024. In ￿24 the bulding wo% renomed Unitartan House. to acknOW￿dge chongng othlude5 to Churches. ond lo be m(xe inclusive of other buiUing vset5. The Society suffered sunificant Ios5e5 Ot the li￿￿ of the bonkng Cris￿ 012008 and the Irust8es hove been rductont to re4nv85t in stocks uno shoies. Therefore, the reseNes ure held in voriou5 sovings occounls lo en$￿e Ihot furKIs ore prolecled by Ihe Financiol Services Compen50tion Scheme. FLIIURE PLANS The Society 15 acce55ible to tho pukjic o putJiC-l(￿png website. Our webstie. Google ptsge oncl Facebook page ar& used to L￿v8rtiSe and infum Membe￿ and non-membets olke. The Society continves lo bok for way5 to syomote Ihe presence of Unitorions in Scollond. STRVCTURE. GOV&8NANCE AND MANAGEMENT Govemln9 do¢umenl The chorify is controlled by its governing document. the Constitution. and conslltules o ScottL¢h charitabl8 incorporated orgon15Cltion. ond deflned by The Scottish Chorilable InccKporated Organsotion5 Regulathons 2011. The Constitution WG5 r8vi58d in 2020 a furt￿ omendment passed at the AGM In 2023 to elarify the position of member5 attending meetings online orby telephone. to be deemed os oltending In pe￿on'. The Ctsn5thtution. StorKling Ord￿$ and other relevont inlorrnation rtrltsted to the Church has been incorporoted inlo a ￿n￿e document. Glasgow Unitarion Church. Handbook. to simplify access to informatrK>n about the Church. the building and the Community. Rec￿lIment and appotntmènt of n•w truslees )9 R*ligiL)us S0(".p.ly known os Glasgow Unilarion Church hos been 0 5¢0llish ChtsrilublL I,Ii Organi5Qti?n 15CIOI since 2012. It 15 a Fegislered charity SCOI 6472 wTlh our company oflice 01 The govemance ol the Society 15 sel out ￿ ils constitution. The generol structure consisls of the Members. who hove Ihe Mght lo oppoinl the lftJslEes ond lo vote at General Meetings. The elected chority trustees. who must be members of the Society. form the Monagement ComrrM*t¢e. The tWStees elect the office-beoref5. Trustees are dected or reelected ot the Annuol Gerierol Meeting. The Constituticn slates that. Onè thiid ol the Trustees musf ￿tIre annually. TheTrustees lo retire by rototK)n sholl b8 those tho hov8 served longe￿ slncè their lost oppointment. Those reliring wll not be eligiblè for re-election wlhin one yeui, unless two thirds of thtxe syesènt agree to their èligibility for re-election., In 2923 the Muiiagem¥nl Cornmiltee welcomed one new merllber. The Church officer attendg meetings of the TnJ5tees. locrfitoling, recording and trunscribing the minutes of m¢elings. All members ore wekome lo ottend Chwch businèss meetings in on 0￿erVer copocity. REFERENCE AND ADMINISIRAITVE DETAILS R•glstèied Compony number SC0164T2 Iscolandl Poge 3 Re ort ol Ihe Trustees Reglslered Chority numbér 0. 6472 Indep•ndenl Examlner SD 8uynesg Monagernenl Suite 411 Bollic Chambers ) Welinglon Street Qa5gow str(Jlhctyde G2 6HJ Approvpd bv ordpr of the boord of In￿199.5 on ...-.....-.-.. . and ￿gned on its behalf by.. Poge 4 Inde ndenl Exomin th Trustees ol lasgow￿￿￿11 non ChyLh ISCIOI I report on Ihe accounls for yeor ended 31 December 2024sel out On Poges six to thirteen. Respecllve re5ponsiblllles oltruslees tsnd èxamlnei The charity's trusteei ￿e respon￿ble for Ihe preparation of the occovnls occordonce with the terms ol Charitie5 ond Trustee Inve51menl IScoMandl Act 2LX)5 ond the Charities Accounts Iscollondl Regvlolions XM)6 105 omendedl. The chariV5 trustees consider that the audit requiremenl of R8gu1otiori 1011 Ilol lo Icl of th& Account5 Regulc7tlons doe5 not opply. 11 is Ify lESpo￿l￿111fY to éxomine the C￿coUnts a5 r6qvwd unckr Section 441 Illcl of the Act ond to state %theineT Porticular matters hove come lo my oltenllon. Basls of the 5ndO￿nd•n1 •xamlne¢J report y exomination wos carried clut in occordon¢e wlh Regulotion 11 of Ihe Choitie5 Accounts IScoMon(ti Regvlotions 2C06. An exominalion indvde5 o review ol the accounting records kepl by the ch(￿ty ond o CQrnPQri50n ol accounts presenled with those records. It olso includes consideration ol ony unJsuol items or disclosutss in the accounts. and seek¢no expionation5 from you a5 Iwslees concerring any such matters. The procedures undertaken do not rKoMde ol the eifjiJen¢e thtst wodd be require(J in on audit. ond consequently do not gxpre55 on ovdit opinion on the vièw given by Ihe occounl5. Ind*pendenl examlne Net IncomellexpendlluFe) 762 11.3491 This page does not lom part of the statutory finoncul stotements Poge 14