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
èxalnts￿j
cffll6J￿3m4.
Ob'edivo• and Activlti
Graharyth Un1￿j 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 SF**um of8￿181 ￿ cnrmiunty e￿ts
such as Guikj, FWGrw, Cfth, Sknrrffo Wo*J,
'Unrt8J In knj., a nHrThytss pjp, a KtsdA). Futh
Achkvernnls and Perfonnance

Mlnl
InAWtt
Chu
InÈnm Few und &pkn. kn Ctthr
URCThL*ra St L.EP.,w& Inlerim Nrfde
Frorn January untd th8 end ofbkn cmrwas ￿pF1￿j by Fcttth
Valley NkthoKJkyl Circuit bychuith Ll&J)lkn] ￿le1$and
URC mni*ers.
Fknanehl Roviow
h&s ¢wea￿lSh3hfy (O.IM%)C￿r￿ to 3r13. FLnJ #i
Rknk Man
There o)ntKiues trj ￿ a trw¥J in ￿￿kty s thL5
avKys in n)Thfrcm (ts$￿rCsS9) t￿the
thjtth * r￿t50 de￿￿￿t on •offry ￿ wa)s in
R¢seryes Poll
tru*ees have ￿nS￿r￿j the reseTrtr &KJ hm tsken irto
a?)￿nI tharCurr9nt￿d I￿Ar￿. A tsthe Tnth3 h)hJ

OJWb£62455 n 2)23.
Tln¢*uthald1£15,￿2￿￿￿lffi￿￿Cfjry￿￿jb£14th1 n3)23
QJvJr¥￿ B a dHty. s
gyRs aThJ *ls. Tr l(Ak Ses*)) r￿a
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 Prep￿ng a trustees, annual Teport and financsal
statefflents In aCCord￿ce wlh app11r2￿e and Unrted Kingdom Accounts'ng Standards
(United Kingdom (kneraty A¢¢eFled Acownling Prackn).
The law appI￿able 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 appl￿at￿n of resources. of Ihe rt￿[ty fr*r that p￿￿d. 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 p￿per accwrrting records vknich th'sclose 4wlh
reasonable accuracy at any Ilme the flnanckal p0s￿Ort 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 8￿nded).
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 resp￿lS￿le10T Ih? mainlenance integrity crf the charty aThl finaTrcial
Informaion on the ¢X¢ngregation's website. LegislatiL￿ in the Unted Kingdom govern￿g 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 v*hith 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 y￿th
the temis of the Chaths and Trustee Inveslment IScotland} Acl 2005 and the Chariiies
Accounts {ScoYandl Regulalions 20C6 las an￿ded).
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 i￿ludeS a ￿VIeW of the
accounting fecords kept by the tharrty and a comparison of the acts)unts presented wth
those records. 11 also ir￿￿jdes conskleration of any unusual items or d18dosu￿S 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$equenlly I do not express an audrt opin*)n on the v*w given by thè accounts.
Ind•wnd•nt exam1￿￿$ 8t*t•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 aCcOLN￿n9 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 T￿r￿S and comply wth
Regulation 8 of thè 2006 Accounts RegUlaI￿n$ (as amended) have not been mel, or
2. 10 ￿lCh, in my opinion, att*ntion s￿￿k1 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 Un￿e0 Lnurcn or Xot￿na
statement ot Flnandai Actfvitles
Year ended ended 31 Defember 2024
l•come and endtr*rnentsfrtyn.'
l)on*ions 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
EXpen￿￿ure (￿..
Charitsble artfvities
Total exp•ndltwe
94.2(6
94.2Cfj
I￿,816
N•t1•¢•M￿l•xP￿4lIuT•}
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
C*btor5
Cash at bank aNI in hand
Ttrtslcurrent A$5ets
L*bIll￿e5
Creditors faIlA8d￿ wthlr* ar*￿al
PlotCurr•ntAssets
￿ed￿or5 Pdlingduè after mfftthancrf*ve¥
The fund501 the d*rfty'.
Restr￿t￿ i￿ome fvnd5
Uoittsitkted Income l￿d$
Tatslch•ffty fundi
1&692
15.692
14.861
The accounts were a
roved b the tr
Sirt￿d w th*tehalfbr.

ranamston un￿ Lnurcn OT XOTiana
Notes tomlin8 part ot the ttnanclai statem
forthe yearended 31 D￿eMber 2024
l Donatlohsand Le¢adts
Offerings
Tax recovered onGiftAid
iegacles
Other
Fwd$2024 Fund5 2014
2023
46.598
8,541
8,724
8.724
3.139
3.139
735
Total Incomefrom donath)ns* lE8￿T￿££5￿a49(2o23 £S6.8741 ol £56,WJ4was I￿￿trilled(l023 £56,8741
and £Owas restr￿edI2023 £01
Weddin85 and fi1r￿Tal$
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 ￿Tt5￿￿ted12023 £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) of7*thkh 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 AL*vrbes
Minlstr*s & Mlssion Cofs
Ministries & M￿10￿ UAC
Ministw & Mi55ion Methodist
Mlnlster5 EM￿n$t5
Pulpitsupp
Salrie5
Fabr1£ Repairs & Maintena
Coundl Tax
Other BuildSn8Costs
Church Office Exp￿seS
Or8an Malntethanc•
QrBan Repair5
Other expens
71KI
667
36.959
1,2fXI
12.6n
23.ln
2.741
16A73
12.672
23.172
1741
t6￿73
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 5taten*nts
for theY￿r ended 31 December 2024
2023
7 Stsff nwl)Brs
ar￿sa￿l Wpges
Total
8 Iheavtra6e numterof empbYeesdurfn8the￿aV,￿as asfdbws..
OrRanist
Carètaker
aÈaner5
No eM￿0yee had ¢mpW In ey£e$sof£5Ql￿l2trl3I
JI Churth of scothndcomy4o1t￿$C￿rwxrttththe Nth￿l St4>*wJFund *thfjch bearsthe costs of*1 fftnisters.
stloends ern￿o¥e￿5 contr&b￿ltins fvn•tlonallnSura￿e, pens•L￿ &Thd I￿￿n8￿￿￿ IDan luThd. thAn￿eT$, sweJ)as
ar• pald In ¥c￿danCe with the stirwO scale, w*lthls vglarod t• yws ofs•r¥icc Fw the yt•r rtylew
the mlnirn￿m stipend wa5 £28,317 the maNJmum lknthÈfifth and SUbw￿￿tY￿S) £34Sn.
7 7rustÈe R•mun•rtkn RÈWP•rtylr•rn•¢dtrt
Nliib 15 a member of the Klrksesslon rec*ved £1.556for proMliv4 h'5 senitésaschurth Offt4rand
rnember Of￿￿￿ Se5sk)) rrf•ed £3.720fo(wvth her sertuasChur(h Orgarast.

Note5 tomiinB part 01the￿nanC￿I 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
PerI￿on F￿nd
penskin set Mkntsi4
Mcculbch Fund
1ncomeall￿Th8 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