## **MURRAYFIELD UNITED FREE CHURCH OF SCOTLAND**
Scottish Registered Charity No. **SC024521** A Congregation of the United Free Church of Scotland,
**Congregation Report and Financial Statements Year ending 31 December 2025**
**Principal place of worship and of Congregation activities: Enterprise Hub, 25 Quakerfield, Bannockburn, FK7 8JA**
**Page 1**
## **Congregation Report and Financial Statements**
## **Year ending 31 December 2025**
||**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**|
## **Page 2**
## **Office Bearers, Trustees and Members of the Courts of the Congregation serving during Year ending 31 December 2025**
## **Minister**
**Office Bearers Session Clerk Clerk to Board Treasurer**
**Property Trustees Minister, Session Clerk, Clerk to the Board, Treasurer (ex Officio) Kirk Session Minister Session Clerk Elders:-**
**Congregational Board Minister Clerk Elders Elected Members Treasurer**
Alex Morgan and Mary Scott are elders emeriti and do not serve as Charity Trustees.
**Highlight resignations/ appointments during year**
**Bankers**
Royal Bank of Scotland
**Independent Examiner**
**Page 3**
## **Congregation Report year ending 31 December 2025**
## **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 East (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 and ruling elders. All temporal affairs (including financial) of the Congregation are administered by the Congregational Board of this Congregation. The Property Trustees of the Congregation are the Ex Officio Office Bearers named on page 2 of this Report.
The Minister of this Congregation is appointed by the Presbytery of the East. 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. 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.
## **4. Activities and Achievements**
Services continued to be held every Sunday in the Enterprise Hub and also broadcast on YouTube, while those without internet access received service sheets and newsletters by post or personal delivery. Most members received the church newsletter via email.
We have also used the Hub for Quiz Nights, and the Community Hall for occasional work with children along with Scripture Union and the other Bannockburn churches. The Ladywell Church Hall was used for a well-attended children’s summer club.
Session and Board meetings and Bible Study groups have been held in various members' homes. A congregational lunch was held in Forth Valley College in December. Monthly collections of produce and money were made for Start Up Stirling; Christmas shoeboxes were donated to Operation Christmas Child; and other charities benefited from quarterly special offerings.
**Page 4**
## **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 7 to 9 consist of a Statement of Congregation Funds and movements thereon during the Year ending 31[st] December, 2025 and details of the Receipts and Payment, Surplus (Deficit), and Net Movement on Funds during the year with supplementary notes thereon where appropriate.
The ordinary receipts and payments for the regular Congregation activities are shown in the General Fund.
The total receipts amounted to £59,949·51. This includes ordinary receipts of £55,245·51 (including a gain in value of £197499·72 on investment) an extraordinary receipt of £2500 (donation) and £2204 collected for charities. The total payments amounted to £51079·45. The resulting surplus is £8870·06. Net movement on General Fund is £8870·06. Balance is £202849.03.
The Fabric fund receipts and payments are £0·00 and £2424·25 resulting in the net movement on the fund of -£2424·25. Balance is £12692·00.
The Flower fund balance remains the same £468·29 (no receipts or payments).
## **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**
The Congregation owns a Manse **.**
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 2025 is on page 6.
**Page 5**
## **9. Approval of Congregation Report and Financial Statements**
The Congregation Report and Financial Statements were approved by the Congregational Board at their meeting on 2 February 2026 and by the Congregation at the Annual General Meeting held on 8 March, 2026. The Office Bearers authorised to sign the Report and Finance Statements on behalf of the Congregation are:-
Date 8 March 2026
**Page 6**
## **Independent Examiner’s Report to the Trustees and Office Bearers of Murrayfield United Free Church of Scotland**
I report on the Report and Financial Statements of the Congregation for the year ending 31 December 2025 which are set on pages **3 to 5** and **7 to 9**
## **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 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: 11 February 2026**
**Murrayfield United Free Church of Scotland**
**Presbytery of the Eaast**
**Page 7**
## **Statement of Balances and Movement on Congregation Funds for Year ending 31 December 2025**
|**Fund ***|**Nature**
**of Fund ****|**Balance**
**31.12.24**
**£**|**Receipts**
**2025**
**£**|**(Payments)**
**2025**
**£**|**Surplus**
**(Deficit)**
**£**|**Net Fund**
**Transfers**
**£**|**Net change**
**on Fund**
**£**|**Balance**
**31.12.25**
**£**|Bank etc.
RBS
UFCOS
RBS
**Held**
**follo**|**£**
**as**
**ws**|
|---|---|---|---|---|---|---|---|---|---|---|
|**General**|**Unrestricted**
**Note 1**|£193,978.97
£15,116.25
£468.29
£0.00
£0.00|£59,949.51|£51,079.45|£8,870.06|£0.00|£8,870.06|£202,849.03||£18,006.56
£197,499.72
£503.04|
||||||||||||
|**Fabric**|**Designated**||£0.00|£2,424.25|-£2,424.25|£0.00|-£2,424.25|£12,692.00|||
||**Note 2**||||||||||
|**Flower**|**Designated**||£0.00|£0.00|£0.00|£0.00|£0.00|£468.29|||
||**Note 3**||||||||||
|**-**
**£**|**Designated**||£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|||
||**Note 4**||||||||||
|**-**
**£**|**Designated**||£0.00|£0.00|£0.00|£0.00|£0.00|£0.00|||
||**Note 5**||||||||||
|**Total Congregation Funds**||**£209,563.51**|**£59,949.51**|**£53,503.70**|**£6,445.81**|**£0.00**|**£6,445.81**|**£216,009.32**||**£216,009.32**|
|*** Fund Name - amend as appropriate**
**** Nature of Fund - specify whether Unrestricted, Designated or Restricted**
**Notes to the Financial Statements for the Year ending 2025 (sample notes - please amend as appropriate)**
**Nature of Congregation Funds:**
**General**
Unrestricted
**Note 1**
**Fabric**
Designated
**Note 2**
**Flower**
Designated
**Note 3**
**Governance**
**Note 4**
**Property**
Manse
**Note 5**
**Investments**
**Note 6**
**Contingent Liabilities**
**Note 7**
There are no contingent liabilities at the date of this Report and Financial Statement.
**Payments to Trustees**
**Note 8**
Ordinary receipts and payments of the Congregation. Office Bearers may 'designate' unrestricted funds for general reserve
specified purpose(s).
To repairs to external and internal fabric and/or furnishings of Church, Hall or Manse
For purchase of plants and flowers for Church services and events.
No governance costs are incurred during the year. Duties relating to governance are provided voluntarily
Congregation property is held for the use of the Congregation in fulfilling its aims and mission to its members, adherents a
community it serves; not for investment or resale. No market value is placed on these properties.
Investments held on behalf of the Congregation which have a variable Market Value are included in the above Statement o
the value at the year end. Revaluations during the year are reported in the table above as 'Net Change in Fund'
Financial Statements present the receipts received and payments made during the year. In the event there are any materia
outstandings,contingent liabilities and /or commiments these are noted below :-
No payments have been been made to any Trustee for the performance of their duties as Trustees of the Congregation||||||||||s or for
nd the
f Balances at
l|
## **Approval of Congregation Financial Statements for the year ending 31 December 2025 as set out on Pages 7,8 and 9 by Office Bearers authorised to sign :**
|**Minister / Interim Moderator *****
**Clerk to Congregatioal Board / Preses *****
**Treasurer**
**Date**|**Name :**
**Name :**
**Name :**|
|---|---|
**Presbytery of the Eaast Page 8**
**Murrayfield United Free Church of Scotland**
## **Receipts and Payments for the Year ending 31 December 2025 (comparative year to 31 December 2024)**
|**Fund* :**
Notes
**Nature of Fund** :**
Details
**Receipts**
Offerings
Open Plate
Freewill
Freewill (gift aid)
Gift Aid Tax
Other
Page 9.1
**_Sub Total_**
Donations
Organisations
Page 9:2
Other
Page 9:2
**_Sub Total_**
Other
Bank Interest
Investment value increase
Stedfast
Miscellaneous
Page 9:3
**_Sub Total_**
Events
Fundraising
**Total Ordinary Receipts**
Extraordinary
Donation / Bequest
Grant
Other
Page 9.4
**_Sub Total_**
Missions
Other charities
Page 9.5
**Total Receipts (Ordinary plus Extraordinary)**
**Payments**
Ministry
Stipend/Salary & NIC
Expenses
Pulpit Supply
Int Moderator Fee, Exp
**_Sub Total_**
Other Salary
Church Officer / Cleaner
Property
Council Tax
Insurance
Heat & light
Repairs, upkeep
Equipment, Furnishing
Other
Page 9.6
**_Sub Total_**
Other
Stedfast Magazine
Office & Publicity
Page 9.7
Kirk Session
Miscellaneous
Page 9.8
Organisations Support
**_Sub Total_**
Fundraising
Expenses
Contributions
Denomination
Presbytery
Denominational Missions
Page 9.9
**_Sub Total_**
**Total Ordinary Payments**
Extraordinary
Refurbishment etc
Page 9.10
Mission
Other charities
Page 9.11
**Total Payments (Ordinary plus Extraordinary)**
**Surplus (Deficit)** Net Recpts (Paymnts)
Transfers From Other Funds (show as positive number)
Transfers To Other Funds (show as negative number)
**Net Movement on Funds**|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**Total**
**2024**|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||||||
||5,930.00
£||||||||||5,930.00
£||5,843.50
£|
||3,920.00
£||||||||||3,920.00
£||3,905.00
£|
||18,515.00
£||||||||||18,515.00
£||18,745.00
£|
||6,188.55
£||||||||||6,188.55
£||6,088.92
£|
||642.00
£||||||||||642.00
£|||
||**35,195.55**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**35,195.55**
**£**||**34,582.42**
**£**|
||||||||||||-
£|||
||243.00
£||||||||||243.00
£||800.00
£|
||**243.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**243.00**
**£**||800.00
£|
||360.22
£||||||||||360.22
£||683.09
£|
||19,101.74
£||||||||||19,101.74
£||9,456.64
£|
||110.00
£||||||||||110.00
£||108.00
£|
||||||||||||-
£|||
||**19,571.96**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**19,571.96**
**£**||**10,247.73**
**£**|
||**235.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**235.00**
**£**||**863.00**
**£**|
||**55,245.51**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**55,245.51**
**£**||**46,493.15**
**£**|
||2,500.00
£||||||||||2,500.00
£||10,000.00
£|
||||||||||||-
£|||
||||||||||||-
£|||
||**2,500.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**2,500.00**
**£**||**10,000.00**
**£**|
||**2,204.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**2,204.00**
**£**||**2,591.00**
**£**|
||**59,949.51**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**59,949.51**
**£**||**59,084.15**
**£**|
||36,828.64
£
420.00
£
400.00
£||||||||||36,828.64
£
420.00
£
400.00
£
-
£|||
||36,828.64
£||||||||||36,828.64
£||34,816.74
£|
||420.00
£||||||||||420.00
£||420.00
£|
||400.00
£||||||||||400.00
£||610.00
£|
||||||||||||-
£|||
||**37,648.64**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**37,648.64**
**£**||**35,846.74**
**£**|
||||||||||||**-**
**£**
3,428.37
£
213.67
£
-
£
414.00
£
249.00
£
2,010.25
£|||
||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
||3,428.37
£||||||||||3,428.37
£||3,182.67
£|
||213.67
£||||||||||213.67
£||189.72
£|
||||||||||||-
£|||
||||414.00
£||||||||414.00
£|||
||249.00
£||||||||||249.00
£|||
||||2,010.25
£||||||||2,010.25
£||1,117.75
£|
||**3,891.04**
**£**||**2,424.25**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**6,315.29**
**£**||**4,490.14**
**£**|
||108.00
£||||||||||108.00
£||108.00
£|
||342.37
£||||||||||342.37
£||267.75
£|
||||||||||||-
£|||
||41.40
£||||||||||41.40
£||108.71
£|
||||||||||||-
£|||
||**491.77**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**491.77**
**£**||**484.46**
**£**|
||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
||6,117.00
£||||||||||6,117.00
£||5,647.00
£|
||65.00
£||||||||||65.00
£||82.50
£|
||165.00
£||||||||||165.00
£|||
||**6,347.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**6,347.00**
**£**||**5,729.50**
**£**|
||**48,378.45**
**£**||**2,424.25**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**50,802.70**
**£**||**46,550.84**
**£**|
||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**50.00**
**£**|
||**2,701.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**2,701.00**
**£**||**3,091.00**
**£**|
||**51,079.45**
**£**||**2,424.25**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**53,503.70**
**£**||**49,691.84**
**£**|
||8,870.06
£
-
£
-
£
**8,870.06**
**£**||2,424.25
-£
-
£
-
£
**2,424.25**
**-£**||-
£
-
£
-
£
**-**
**£**||-
£
-
£
-
£
**-**
**£**||-
£
-
£
-
£
**-**
**£**||**6,445.81**
**£**
-
£
-
£
**6,445.81**
**£**|||
||8,870.06
£||2,424.25
-£||-
£||-
£||-
£||**6,445.81**
**£**||9,392.31
£|
||-
£||-
£||-
£||-
£||-
£||-
£||-
£|
||-
£||-
£||-
£||-
£||-
£||-
£||-
£|
||**8,870.06**
**£**||**2,424.25**
**-£**||**-**
**£**||**-**
**£**||**-**
**£**||**6,445.81**
**£**||**9,392.31**
**£**|
**Murrayfield United Free Church of Scotland**
**Page 9**
## **Supplementary Sheet and Notes - Year ending 31 December 2025**
|**Note **
9.1
9.2
9.3
9.4
9.5
**Note **
9.6
9.7
9.8
9.9
9.10
9.11|**Details of Receipts**
Offerings - Other
Retiral Offerings for charities
Donations - Organisations & Other
Wedding
Small Change collections
Other - Miscellaneous
Extra-ordinary - Other
Receipts from Missions
Start Up Stirling
Christian Aid
Strathcarron & Samaritan's Purse
**Details of Payments**
Property - Other
HUB rent
Office & Publicity
website
CCLI Licence
Donation envelopes
Miscellaneous
Poppy Wreath
Denominational Missions
Easter Scheme
Extraordinary Payments
Other charities
Start Up Stirling
Scripture Union
Lady Haig Poppy Fund
Stirling Street Pastors
Christian Aid|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**General**
Unrestricted|**-**
**£**
Designated|
|---|---|---|---|---|---|---|---|---|---|---|
|||**£**||||||||**£**|
||||||||||||
|||642.00
£|||||||||
|||**642.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||70.00
£
173.00
£|||||||||
|||70.00
£
173.00
£|||||||||
|||**243.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
||||||||||||
||||||||||||
|||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
||||||||||||
||||||||||||
|||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||1,445.00
£
239.00
£
520.00
£|||||||||
|||1,445.00
£
239.00
£
520.00
£|||||||||
|||**2,204.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||||**2,010.25**
**£**|||||||
|||||**2,010.25**
**£**|||||||
|||**-**
**£**||**2,010.25**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||**161.07**
**£**
**100.00**
**£**
**81.30**
**£**|||||||||
|||**161.07**
**£**
**100.00**
**£**
**81.30**
**£**|||||||||
|||**342.37**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||**41.40**
**£**|||||||||
|||**41.40**
**£**|||||||||
|||**41.40**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||**165.00**
**£**|||||||||
|||**165.00**
**£**|||||||||
|||**165.00**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
||||||||||||
||||||||||||
|||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**||**-**
**£**|
|||**1,365.00**
**£**
**217.00**
**£**
**116.00**
**£**
**80.00**
**£**
**239.00**
**£**|||||||||
|||**1,365.00**
**£**
**217.00**
**£**
**116.00**
**£**
**80.00**
**£**
**239.00**
**£**|||||||||
Strathcarron Hospice Samaritan's Purse
**£ 369.00 £ 315.00 £ 2,701.00 £ - £ - £ - £ -**