Grahamston United Church Annual Accounts Year Ended 31 December 2024 Con8regatlon No: 221349 Methodlst Clrcult No: 3113 URC No: 13CIO Scottlsh Charlty No: SC016991
Tfustees Ra Year ended 31 Decanber 2024 èxalntsj cffll6J3m4. Ob'edivo• and Activlti Graharyth Un1j is a cwregatrm ith rcth Di three dtfferent tre Unt&J Refrrnj Cthh, 8JwaKaHtofthr&s td) n 13JKl8s,l the(bJrth . Tr Chjth Ha are us•J for a ful SFum of8181 cnrmiunty ets such as Guikj, FWGrw, Cfth, Sknrrffo WoJ, 'Unrt8J In knj., a nHrThytss pjp, a KtsdA). Futh Achkvernnls and Perfonnance
Mlnl InAWtt Chu InÈnm Few und &pkn. kn Ctthr URCThLra St L.EP.,w& Inlerim Nrfde Frorn January untd th8 end ofbkn cmrwas pF1j by Fcttth Valley NkthoKJkyl Circuit bychuith Ll&J)lkn] le1$and URC mniers. Fknanehl Roviow h&s ¢wealSh3hfy (O.IM%)Cr to 3r13. FLnJ #i Rknk Man There o)ntKiues trj a trw¥J in kty s thL5 avKys in n)Thfrcm (ts$rCsS9) tthe thjtth * rt50 det on •offry wa)s in R¢seryes Poll tru*ees have nSrj the reseTrtr &KJ hm tsken irto a?)nI tharCurr9ntd IAr. A tsthe Tnth3 h)hJ
OJWb£62455 n 2)23. Tln¢uthald1£15,2lffiCfjryjb£14th1 n3)23 QJvJr¥ B a dHty. s gyRs aThJ ls. Tr l(Ak Ses*)) ra General of a Bkn gwt
Grahamgton United Trustees at 111124
Principal Office Bearers Charlty No: SG016991 Bank RoyalBank ofSGolland 16 Newmarket Streel F8lkirk FK1 1JX Ind8pendont ExamlTrer Thomag Berria Chartored Accountsnt8 4th Floor Atlantic Housue 18 Cadogan Street Glasgow G26QE
Trust•o8' RospMibilities In Relaticm to Flnancial Slatements The chartty trustees are responsible Prepng a trustees, annual Teport and financsal statefflents In aCCordce wlh app11r2e and Unrted Kingdom Accounts'ng Standards (United Kingdom (kneraty A¢¢eFled Acownling Prackn). The law appIable lo chartti&s in ScaiaThl ftquires the charity trustees to prerare financial slatsments for ea¢h year which shoY4 a true and fair of the state of affairs of the ¢lHrty and of tho incorning re8ovr¢e8 and applatn of resources. of Ihe rt[ty frr that pd. In preparing thè finaneial stat•mgnts. the trLMtees rewir¢d io.. sdect suit&le ntry pdicies and then appty them consistenty. otserve the rrEthod and wncityes in the aFpIKatle CharilEs SORP: make judgements and est"mat@s that are asOnable and prudent" stsle a Iidv¥ financial statements, y depgrturvJ (ladose(t exWne(I In the prep*e the fironc4al ststempmls on thè coneem basis il is inappTopraate to presume that the charity wll continue in ¢perational Ste. The trnstee3 are respcnsble keep.ng pper accwrrting records vknich th'sclose 4wlh reasonable accuracy at any Ilme the flnanckal p0sOrt of the ¢harity and b) enable them to onsure Ihat ffftancial thatements r>Jmply with Ihe Charttles and Tntstee Investment {Seotlandl Act 2005 and the Charibe8 Acctyjnts (ScoU•d) RegulabDrts 2006 las 8nded). They are also resp($e for safegu•rdin9 the a68ets of the ¢h8rity and hence for taklng reasonable stsps for the prevertion and detgcbon of fraLKI cther irregularities. The trustees are resplSle10T Ih? mainlenance integrity crf the charty aThl finaTrcial Informaion on the ¢X¢ngregation's website. LegislatiL in the Unted Kingdom governg th• prèparation and dissemin4tvJn of fmanfJal sMem8nts rnay differfrom legislation in other luriJ(li¢lbns. on th•k hl&ll. 8Ja91zf Page 4
I report on the accounts of the ctsity for the year ended 31 Decwntw 2023 vhith are set out on wthin. Respoctive rnsponBibi111Ses of trusteos and examlnor The charty's trustees are responsible ft)rthe prepaion of the ¥xounls in accordance yth the temis of the Chaths and Trustee Inveslment IScotland} Acl 2005 and the Chariiies Accounts {ScoYandl Regulalions 20C6 las anded). The ¢harty trustees considerth3t the audit requirement of Regulation 10(1) (al to Ic) of the Acctyjnts Regulations does not appty. It is my responsbilty to examine the accounts as required under section 4411) 1¢) of Act and to slate ether parb"tsJlaT matters have come to my attenticn. Basis of Indgpendont examinorf$ stal•mont My examination is canted out in acc¢xdance wlh Regutation 11 of the Charities A¢)Unts Iscottand) RegulatM)ns 2006 {as am¢nded}. An examination iludeS a VIeW of the accounting fecords kept by the tharrty and a comparison of the acts)unts presented wth those records. 11 also irjdes conskleration of any unusual items or d18dosuS in the accounts and seeks explanatKffts from the Iru8tees con¢eming any matters. The procedures undertaken do not provide all the eVKIen thal would required in an aud1( and con$equenlly I do not express an audrt opin)n on the vw given by thè accounts. Ind•wnd•nt exam1$ 8tt•m In the Course of my exominatson. no matter has come to my attention 1. wht¢h gives me reasonable USe to that In any materid re8Pe¢t the Tequirements". to keep aCcOLNn9 records in accordance with Sectlon 4411) {al of the 2005 A¢t and Regulaltron 4 of the 2006 A¢ctyJnts Regulations {os amended), and to prepare accourrts ac¢or(I wrth the accountyng TrS and comply wth Regulation 8 of thè 2006 Accounts RegUlaIn$ (as amended) have not been mel, or 2. 10 lCh, in my opinion, att*ntion sk1 be dravm in order to •rth a proper undgfstanding of the a¢¢ounts t¢ be r•a¢had. Namo. Profossional QualthcationlProhuk)nal Body.. Addre88.' Thomas Barrie & Co Chartered Accountants Atlantic Hou$e 1A Cadegon Strfj•t Glasgow G2 6QE Dale-. Page 5
ranamsron Une0 Lnurcn or Xotna statement ot Flnandai Actfvitles Year ended ended 31 Defember 2024 l•come and endtrrnentsfrtyn.' l)onions and le8ades Charltable actfvrtles Other tradin8actNIUes Investment5 Other Tota5 Intw• Fwd$2024 Fwth2 56.849 56.849 56.873 10.663 4,928 3,162 0,786 2.710 26.510 831 3.541 26.510 EXpenure (.. Charitsble artfvities Total exp•ndltwe 94.2(6 94.2Cfj I,816 N•t1•¢•Ml•xP4lIuT•} 831 2.912 .16,404 Transfers between fvnds 28,250 Recondll*tlon olfumd%' Tot•1 fvthd5 br• fw Tot•l fvnds c•rrfed fryw4rd 14.861 15,692 64,536
Grahamston Unlted thurth ofScoUand Balano eet at 31 December 2024 Funds Tptsl Fund5 T•t¥l Funds Curr•nt A£Mtt Cbtor5 Cash at bank aNI in hand Ttrtslcurrent A$5ets LbIlle5 Creditors faIlA8d wthlr aral PlotCurr•ntAssets edor5 Pdlingduè after mfftthancrfve¥ The fund501 the drfty'. Restrt iome fvnd5 Uoittsitkted Income ld$ Tatslch•ffty fundi 1&692 15.692 14.861 The accounts were a roved b the tr Sirtd w th*tehalfbr.
ranamston un Lnurcn OT XOTiana Notes tomlin8 part ot the ttnanclai statem forthe yearended 31 DeMber 2024 l Donatlohsand Le¢adts Offerings Tax recovered onGiftAid iegacles Other Fwd$2024 Fund5 2014 2023 46.598 8,541 8,724 8.724 3.139 3.139 735 Total Incomefrom donath)ns lE8T££5a49(2o23 £S6.8741 ol £56,WJ4was Itrilled(l023 £56,8741 and £Owas restredI2023 £01 Weddin85 and fi1rTal$ Fund ièlsln8 424 566 424 3C•) 10.363 202 .663 and £0 was restrkled12023 £01 I IrKometrom othvtr•th It¥Ie$ Use of pr¢m15es 4.228 4.228 4,92B Totsl Inccmefrern othertr•thn8XtbA¥¢5 was £4.22812023 £4.9281 ofwNth £4N28tw•s Tt5ted12023 £4.9281 and £0 was restricted12023 £01 4 Inv•sfm•rtln¢tyn• D•posh lrtere¥t 1710 851 3,541 3.162 Totil Irwe5tmentlrrt(¥ne was E3.54112023 £3,162) of7thkh EI710¥Rs wwestrkted12023£2.644i £831 was restrkted12023 £51. 5 thher Incom• Reeelptsfrom Gerw•lTrus¢e¢s 21510 8.786.
¢JranamAon unirea Lnurcn OT xoDana Notes lornilng part 01 the Ilnan(ial ststsments for thè year ended 31 December 2024 Totsl 20Z3 ChartsÈ4e ALvrbes Minlstrs & Mlssion Cofs Ministries & M10 UAC Ministw & Mi55ion Methodist Mlnlster5 EMn$t5 Pulpitsupp Salrie5 Fabr1£ Repairs & Maintena Coundl Tax Other BuildSn8Costs Church Office ExpseS Or8an Malntethanc• QrBan Repair5 Other expens 71KI 667 36.959 1,2fXI 12.6n 23.ln 2.741 16A73 12.672 23.172 1741 t673 L798 720 12.995 23.982 5.216 11,262 4.411 720 720 4A97 4.497 3AOS support ¢ts rel•ts whc4tyiothèt athlty tw%not been sq)¥•tth kkntffied.
ranamston unffeo uurcn >couana r40tss torniln8 Part ot the thnanual 5tatennts for theYr ended 31 December 2024 2023 7 Stsff nwl)Brs arsal Wpges Total 8 Iheavtra6e numterof empbYeesdurfn8theaV,as asfdbws.. OrRanist Carètaker aÈaner5 No eM0yee had ¢mpW In ey£e$sof£5Qll2trl3I JI Churth of scothndcomy4o1t$Crwxrttththe Nthl St4>wJFund thfjch bearsthe costs of1 fftnisters. stloends erno¥e5 contr&bltins fvn•tlonallnSurae, pens•L &Thd In8 IDan luThd. thAneT$, sweJ)as ar• pald In ¥cdanCe with the stirwO scale, wlthls vglarod t• yws ofs•r¥icc Fw the yt•r rtylew the mlnirnm stipend wa5 £28,317 the maNJmum lknthÈfifth and SUbwtYS) £34Sn. 7 7rustÈe R•mun•rtkn RÈWP•rtylr•rn•¢dtrt Nliib 15 a member of the Klrksesslon recved £1.556for proMliv4 h'5 senitésaschurth Offt4rand rnember Of Se5sk)) rrf•ed £3.720fo(wvth her sertuasChur(h Orgarast.
Note5 tomiinB part 01thenanCI ststernents fwtheyear ended 31 Detember 2024 At At Pensth Fund McCullf%h Fvnd Organ l Music Fund MJr8aietCheynE Fund 1923 L53 55 51 572 3.076 618 11.334 Iq762 Developmeni FuThd Le8xy Fund gè Proleci Fund Generdl Fund S307 41518 Z23 278 420 12 9)77 44.938 94.21 13,777 T•tsi Funds PerIon Fnd penskin set Mkntsi4 Mcculbch Fund 1ncomeallTh8 In th151uThJ be wedat Gu Oryoand Musit Fund Thi%15 èfuthd Set up ban frthnth•ThiwsGmw' 16
a¥llnaTFJSion vniTeo LnuTcn OT )coTiana Notes torming part ot the tinancial statements for the year ended 31 December 2024 Is Collectlons for Thlrd Partles 2024 2023 ristian Aid MaB8les 1.103 804