2025-09-30-accounts - Church Of The Nazarene, Uddingston

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Church of the Nazarene, Uddingston

Report of the Trustees and Receipts and Payments Accounts for the year ended 30 September 2025

REGISTERED CHARITY NUMBER: SC017050

CHURCH OF THE NAZARENE, UDDINGSTON REPORT OF THE TRUSTEES AND RECEIPTS AND PAYMENTS ACCOUNTS for the year ended 30 September 2025

CONTENTS
	Page
Report of the Trustees	3
Report of the Independent Examiner	5
Statement of Balances	6
Statement of Receipts and Payments	6
Notes to the Accounts	7

CHURCH OF THE NAZARENE, UDDINGSTON REPORT OF THE TRUSTEES for the year ended 30 September 2025

The trustees present their Receipts and Payments Accounts of the charity for the year ended 30 September 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity name

Church of the Nazarene, Uddingston

Registered Charity number

SC017050 (Registered with the Office of the Scottish Charity Regulator)

Principal address

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Current Trustees

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document and is constituted as an unincorporated association. It is administered in accordance with the terms of the Model Deed of Constitution and is subject to the Acts and Regulations of the Church of The Nazarene Manual. Our work is in our community, and we also support overseas works.

Recruitment and appointment of new trustees

Prospective Trustees are members of the Church of the Nazarene are selected and appointed to the Church Board at the Annual General Meeting.

CHURCH OF THE NAZARENE, UDDINGSTON REPORT OF THE TRUSTEES for the year ended September 2025 continued

OBJECTIVES AND ACTIVITIES

Objectives and aims

The advancement ofthe Christian faith, in particular: through public worship, the preaching of the bible, the administration of the sacraments, supporting ministries that are apostolic in faith and practice, encouraging holy living, Christian fellowship and service to others.

Review of charitable activities in the period

The church has held weekly worship services throughout the period and continue to support Missionary work both locally and overseas.

The halls have been maintained throughout the period and let to other organisations.

FINANCIAL REVIEW

The principal sources of normal income of the congregation are: regular giving through weekly freewill offerings (£11,835; 2024 £13,053), other donations (£5,003; 2024 £2,694), hire of hall (£9,277; 2024 £8,982) and income from rental properties (£6,000; 2024 £3,000).

During the past three years, renovation work has been carried out to the church building, (£5,988 ; 2024 £75,261). This work has been funded by the proceeds of the sale of a rental property in 2022 in accordance with the restrictions on the use of these funds.

Fund position

At 30 September 2025, the charity carried forward funds of £18,171 of which £2,547 were restricted.

Reserves policy

It is the policy of the charity to reserve funding for one month’s costs.

Donated services

The trustees contribute to the governance and activities of the charity without financial reward. Reimbursement may be claimed for receipted expenses.

APPROVED ON BEHALF OF THE TRUSTEES

Trustee

25 January 2026

CHURCH OF THE NAZARENE, UDDINGSTON REPORT OF THE INDEPENDENT EXAMINER On the accounts for the year ended 30 September 2025

I report on the accounts of the charity for the year ended 30 September 2025 set out on pages 4 to 8.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 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 state whether particular matters have come to my attention.

Basis of the independent examiner's report

My examination was carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the 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 and seeks explanations from you as trustees concerning any 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 accounts.

Independent examiner's 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 accounts which accord with the accounting records and to 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 accounts to be reached.

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25 January 2026

CHURCH OF THE NAZARENE, UDDINGSTON STATEMENT OF BALANCES at 30 September 2025

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At At
30 September 2025 30 September 2024
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
Note £ £ £ £ £ £
Cash funds 2 15,624 2,546 18,170 17,702 7,709 25,411
Investments 7 0 48,000 48,000 0 48,000 48,000
Other assets - church building 7 0 250,000 250,000 0 250,000 250,000
Other liabilities 8 0 0 0 672 0 672
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RECEIPTS AND PAYMENTS ACCOUNT for the year ended 30 September 2025

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Period ended Period ended
30 September 2025 30 September 2024
Unrestricted Restricted Unrestricted Restricted
Funds Funds Total Funds Funds Total
Notes £ £ £ £ £ £
RECEIPTS
Donations 3 18,707 2,934 21,641 17,249 1,854 19,103
Receipts from other charitable activities 4 15,277 0 15,277 11,982 0 11,982
Total Receipts 33,984 2,934 36,918 29,231 1,854 31,085
PAYMENTS
Charitable activities 5 (36,062) (8,097) (44,159) (33,717) (76,761) (110,478)
Total Payments (36,062) (8,097) (44,159) (33,717) (76,761) (110,478)
NET RECEIPTS/(PAYMENTS) (2,078) (5,163) (7,241) (4,486) (74,907) (79,393)
Transfer to/from funds 0 0
TOTAL FUNDS BROUGHT FORWARD 17,702 7,709 25,411 22,188 82,616 104,804
TOTAL FUNDS CARRIED FORWARD 2 15,624 2,546 18,170 17,702 7,709 25,411
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The financial statements were approved by the Board of Trustees on 25 January 2026 and were signed on their behalf by:

Clive Tutty (Trustee)

Notes 1 to 8 form part of these receipts and payments accounts.

CHURCH OF THE NAZARENE, UDDINGSTON NOTES TO THE ACCOUNTS for the year ended 30 September 2025

1. Basis of accounting

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

The General Fund is unrestricted and is used to fund the activities of the charity. The Restricted Funds are analysed below:

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Analysis of funds
Period ended 30 September 2025 Period ended 30 September 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Main Church Fund 15,624 0 15,624 17,702 0 17,702
NMI Fund 0 322 322 0 371 371
Building Fund 0 2,224 2,224 0 7,338 7,338
15,624 2,546 18,170 17,702 7,709 25,411
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3. Donations

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Period ended 30 September 2025 Period ended 30 September 2024
Unrestricted Restricted Total Unrestricted Restricted Total
Donations £ £ £ £ £ £
Tithes & Offerings 11,835 0 11,835 13,053 0 13,053
Gift Aid Refund 3,574 0 3,574 1,323 0 1,323
Other Donations 2,068 2,934 5,002 840 1,854 2,694
Other Income 1,230 0 1,230 2,033 0 2,033
18,707 2,934 21,641 17,249 1,854 19,103
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4. Receipts from other charitable activities

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Period ended 30 September 2025 Period ended 30 September 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Income from hall rents 9,277 0 9,277 8,982 0 8,982
Other income - rental properties 6,000 0 6,000 3,000 0 3,000
15,277 0 15,277 11,982 0 11,982
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CHURCH OF THE NAZARENE, UDDINGSTON NOTES TO THE ACCOUNTS

for the year ended 30 September 2025 continued

5. Payments relating to charitable activities

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Period ended 30 September 2025 Period ended 30 September 2024
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Pastor's Salary and National Insurance 24,481 0 24,481 21,330 0 21,330
Pastor's Pension Contributions 591 0 591 499 0 499
Pastor's Travel Expenses 221 0 221 0 0 0
Church Utilities 5,103 0 5,103 5,971 0 5,971
Church Maintenance & Renovations 143 6,627 6,770 1,101 75,262 76,363
Mission 0 1,470 1,470 0 1,499 1,499
District Budget 1,372 0 1,372 1,542 0 1,542
Rental Property Expenses 870 0 870 1,214 0 1,214
Other Expenses 1,781 0 1,781 1,760 0 1,760
Donations 1,500 0 1,500 300 0 300
36,062 8,097 44,159 33,717 76,761 110,478
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6. Trustees’ remuneration & transactions

(a) Clive Tutty, a Trustee of the Charity received an amount of £25,071 (2024 £21,830) in respect of his role as Pastor. This amount has been paid in accordance with Section 67 of the Charities' Act 2005 and was ratified by the Trustees on 25 January 2026. In addition, £221 (2024 £160) was paid on his behalf for expenses incurred in carrying out this role.
(b) There were no other transactions during the period ended 30 September 2025 with any trustee or person connected to a trustee.

7. Investments

The rental property has been included at cost. In the opinion of the Trustees this is a reasonable estimation of market value. The church building has been included at a value which the Trustees believe is a reasonable estimation of market value.

8. Liabilities

There were no outstanding liabilities at 30 September 2025 (2024 £672).