RE61STERED CHA51rrY NUMBER: SC032375
Unoudit¢d Fina￿TraI Statemep
for the Y¢¢Y Ended
31 M¢]rch 2025
CHURCH <T CHRZST CUM8ERNAVLts
WDM Associat
Oakfield Hous¢
378 Brandon street
Motherwell
MLI IXA

CHURCH OF CHPIST CUMBERNAULD
Contents of the Flnanclal Stotements
f¢)r the Year Ended 31 March 2025
Report of th¢ TNsts¢s
Ind¢p¢ndent Examlner's Report
stotement of Finan¢lal A¢tlvltSes
BalarKe Shut
Notes to the FIr￿claI Statements
6 to 12
Detalled Statement of Flnonclal ACtI￿11¢S
13

CHUAa4 OF CHkTsf CUM8ERNAUitJ
kewl ¢f the Tvvstees
for the Yeor Efid￿ 31 lknch 2025
The trustets present their report with the f Imncial statements of the charity for the year ended 31 March 2025.
The trusttts htm adopted the provisions of Ac¢ountlng ond Reporti￿ by tharities.. Statement of Recommended
Practice applicable to ehorities prepGrin9 their accounts in accorthnee with the Fimncial Aeportin9 Standard
applicable in the UK and Republic of Ir¢ltJnd (FRS 102) (¢f f¢ctive l JanLW 2019).
ACHIEVEMENTS AND PEPFOAMANCE
Ch¢rltable actlvltles
To preach the 9OSFel of Jesu$. to serve the community, youn9 and old alike and tg provid¢ support and comfort to
those In wd.
Th4 church olso purchased lond which will be used In the eonstruetion of the rew church.
FINAPKIAL REVIEW
FlnorKloJ posltlofi
The church en&d the yedr with a total income of £85.314 (£91.394 In 2024) exFenditure of £51,725(£83,453 in
2024) resulting in ct surplus for the year of £33,589 (£7,941 in 2024) le￿ing accumulated surplus Of £573.793. Of
this £389.190 Is self restricted to f our projects which are listed below,
The Missions Fund - the mlssions fund Is to support the provision of relief and the pre4chlw of the gospel in Wthern
Makiwi, Perth and in Northern Italy.
Camp HedtherÈell Fund - the eamp heatherbell fuN4 is to provide a week lon9 learnlF)g experience for children f rom
throughout the British Isles.
The Building Fund - the buildin9 furd is to Purch￿ land and build a new worship facility.
Morfair - Youth delelopment fund.
The church'# ufftstricted bO￿nCe is also held over two ¢xcount$ which are listed b¢lovr.
6ewnl Fund - the 9erernl fund is used for the day to runnin9 costs of the church.
Applied Preacher TrainiFYJ.
The f uture plar6 of the charity is to raix slgnif icant funds throu￿ wriou$ activities which will emble the completion
ot the construction of the church.
srRucfuRE. SovEPNAN￿ AND MANAGEMENT
6ov¢rnlr8 docL#n¥ht
The chority is ￿1)IrOlled by its governirg document, a deed of trust and ¢onstituteS an unincorporqt¢d charlty.
REFERENCE AND ADIAINISTrATIVE DEfAILS
Ae9Sstered Ch¢*lty Nmb¢r
SC032375
pri￿ I l address
Pthje I

ChLIRCH ￿ CHRIST CUMBERNAULb
Repwk of the T￿*t￿¢S
for the Year 31 March 2025
Independent Examlntr
wt)M Associates
Oakf ield House
378 8rnndon Str¢et
Motherwell
MU IXA
APpro￿d by order of the of truslees on ........ ...
. and si9red on its behalf by..
Ptw2

Independent Examiner's Rewt to the Trustees of
Chw¢h of Chplst Cumbern¢yJld
I report on the accounts for the year ended 31 lknrch 2025 set out on ws four to twelve.
Rwlve reswibllltles of t￿￿*¢¢$ ond examlner
The chority's trustees dre responsible for the preparotion of the accounts in accordance with the terms of the
Charit*s tThd Tnjstee Investn*nt (S¢otlaMd) Act 2C05 and the Chorities Accounls (Scotland) ke9Jlations 2¢)￿ (as
amended). The charity's trustses Co￿lder that the tjudit require￿£￿* of Re9uhtion 10(IXa) to (c) of the Accounts
Regulations does not apply. It Is my responsibility to examim the accounts as required Ltndep Section 44(1)(c) of the
Act and to state whether particuhr matter$ hove com¢ to my otttntion.
Basis of the independent examlner's report
My examination was carried out In accor&Jnce with Regulation 11 of the Chorities Accounts {5¢otIa￿) ke9ulatio
2006. An exdmination Includes a review of the accountin9 records kept by the chority and a comp2rison of the
accounts presented with those records. It also includes consideration of ary unusuol itenu or diicloiures In the
accounts, and seekirs expl(JMtions from you as trustees concernlry ory such matters. The pro¢¢durei undertaken do
t provide all the evidence that would be required in an audit, and consewxntty Z do Thjt expres$ art <¥Jdit opinion on
the view given by the accounts.
Indynd¢nt uamlr4r's statefflent
In conrection with my exarnimtion. no matter has come to my attentlon;
(l) which givu ￿ reasornble clwse lo believe thot. in arry iTrat¢rial respect, the requirement$
to keep accountin9 record$ in accor(lJnc¢ with Section 44(IXa) of the 20YJ Act and Regulation 4 of the 2006
Acctyjnts Re9Jlations.' and
to preFwe accounts which a¢¢ord with the accountiry records and to Compfy with R¢gukntion 8 of the 2006
Ac¢out)ts R￿latiOnS
hove not been met: or
(2) to whlch, in my opinion. atrention should be drawn in order to epvJbk a proper uNder$tondlng of the occcunt$ to
be rea¢hed.
The Assaciation ot Chartered Certif led Accoutth]nts
WDM Associalei
Oakf ield House
378 8randon 5tre¢t
Motherwell
MLI IXA
Date..
1.4-.-. 1 t: L£
Page 3

CHURCH OF CHRIST CUMBERNAULD
Statement of FlnaKlal Act1￿11¢$
for the Yeor Ended 31 IAarch 202
2025
Total
funds
2024
Total
funds
Unrestricted
fund
Restricted
f unds
Notes
INCOME AND ENDOWMENTS FROIA
Donations and legacies
61,110
8.773
69.883
76,174
Other trading activities
Investment income
5,050
3,051
7.330
12,380
3,051
10.203
5,017
Total
69,211
16,103
85,314
91,394
EXPENDrruRE ON
Raisill9 f unds
33.158
18.567
51,725
83.453
NEf INCOME1(E￿ENDrrURE)
36.053
(2,464)
33.589
7.941
RECONCILIATION OF FUNDS
Total funds brought forward
148,550
391,654
540,204
532,263
TOTAL FUNDS CARRIED FORWARD
184,603
389.190
573,793
540,204
The notes form part of these f inancial statements
Page 4

CHLRCH OF CHRIST CUMBEANAU
Balance Sheet
31 2025
2025
Total
furnls
2024
Tatal
fuThls
Unrestricted
fund
kestricted
fund$
FIXEE+ ASSETS
Tangible aqsets
11.086
323.436
334,522
337294
CURRwf ASSErs
Cash dt bank
173.517
65.754
239,271
202.910
NEf CVRRENf ASSErs
173.517
65.754
239,271
202,910
TOTAL ASSEfs LESS CUAREh
LIA8ILrriES
184.603
389,15YI
573.793
540.204
NEf ASSErs
184,603
389,190
573,793
540.204
FVNDS
Unrestricted f und$
Restricted f unds
184,603
389,190
148,JJO
391.6Y
TOTAL FUND5
573,793
540,204
The f imncial staternents approv¢d by the Board of Trust￿1 and ￿thOri$*d for issue on
ond were sigred on its behalf by,.
14.1l.L4
The ￿tets form part of thes¢ firnncial statem¢nts
P¢¥5

CHURCH OF CHRIST CUMBERNAULD
Notes to the Flnthnclal Statert￿nts
ft)r th¢ Y¢or End¢d 31 March 2025
ACc￿￿r￿jG pouaES
Basis of prepariry the financial statements
The f inancial statements of the charity, which is a public benef it entity under Fks 102. have been prepared in
accordance with the Charities SORP (FRS 102) 'Accounting and Repor*in9 by Chorities.. Statement of
Recornmended Practice opplicable to charities preparirrfj their accounts in accordance with the Finon¢ial
Reporting Standard (]pplicable in the UK and Republic of Ireland (FRS 102) (effective l JanLKry 2019),.
Fironcial Reporting Standord 102 'The FIr￿ntIal Reportin9 Standard applicable in the UK and Republic of
Ireland, and the Gh¢)rities and Trustee Investment (S¢otland) Act 2005. The fironcial st(rtements have been
prepared under the historical cost convention.
All income is reeo9nlsed in the Sttttement of Financlal Activities once the charity has entitlement to the funds,
it is probable that the income will be received and the amount can be me4sured reliabty.
Expendltur¢
Liobilities are recognised as expenditure os soon as there is a le911 or constructive obli9dtion committirg the
¢harity to that expenditure. it is probable that a transfer of economic benef its will be required in settlement
and the amount of the obli9ation can be measured reliably. Expenditure 1$ accounted for on an accNals bosis
and has classif led under headin9$ that a99re9ate all cost related to the category. Where costs cannot be
directly attributed to particular headin9S they have been allocated to activities on a basis consistent with the
use of resources.
Tar(Jlble fixed assets
r)epreciation is provided ot the following annual rates in order to write off each asset over its estimated useful
life.
Fixtures and f ittin9$
20% on reducing balance
Taxation
The charity is exempt f rom tax on its eI￿rItable activitipA.
Fund aCc￿ntI
Unrestricted funds can kx used in accordance with the cl￿ritable objectives at the discretion of the trustees.
Restricted funds can only be used for parti¢ulor reslricted purposes within the objects of the charity.
Restrictions arise when specif led by the donor or when funds are raised for Fwticular restri¢ted purposes.
Further explomtion of the nature and purpose of each fund is included in the notes to the fit)ancial
statements.
Pa9e 6
continued...

CHURCH Cf CHRIST CUM8ERNAULts
Notes to the FInar￿laT Statements - contIr￿d
for the Year Erded 31 March 2025
OTrIER TrADINS AcrIwrrIES
2025
2024
Fundraising events
Rental income
7.330
5,050
6.lJ3
4,050
12,380
10,203
INVESTMENf INCOME
2025
2024
Investment income
Bank interest received
2,452
599
4,472
545
3,051
5,017
RAISIN6 FUNI)S
Rolslrrfj donatiord and legacl¢s
2025
2024
Sjpport cost$
51,725
83,453
TRUSTEES, REMUNERATION AND BENEFrrs
There were no trustees, remureration or other bemf its for the year ended 31 March 2025 nor for the year
ended 31 IAorch 2024.
T￿￿¢t$' expens
There were no trustees. expenses paid for the year ended 31 March 2025 nor for the yeor ended
31 March 2024.
Page 7
continued..

CHURCH OF CHRIST CUMBERNAULD
Notes to the Flnonclal stateme1￿ - eontlr•J¢d
fw the Year Epthd 31 Mar¢h 2025
COIAPARATIVES FOR THE STATEMEMf OF FINANaAL AcrIwrrIES
Unrestricted
fund
R¢stri¢ted
funds
Total
f unds
INCOME ANts ENDOWMENifs FROM
Donations and legacies
69,942
6,232
76.174
Other trading activities
Investment income
5,159
10.203
5,017
5,017
Total
80,003
11.391
91,394
EXPENDrruRE ON
RaisiNJ f unds
66.286
17.167
83,453
NEf INCOMEI(EXPENDrruAE)
Tran¥fers between fuThls
13,717
(52,228)
(5,776)
52,228
7,941
l+kt movement In funds
(38,511)
46,452
7,941
RECONCIUATION OF FUNDS
Total funds brought forward
187,061
345,202
532,263
TOTAL FUNDS CARRIED FORWARD
148,550
391,654
540,204
TAN618LE FIXED ASSErs
Fixtures
and
f ittiFvJs
Freehold
property
Totals
COST
At l April 2024 and 31 Mtyrch 2025
323,436
25.762
349,198
DB)RECIATION
At l April 2024
Charge for year
11,904
2.Tf2
11.904
2,772
At 31 March 2025
14.676
14,676
NEf B<XIK VALUE
At 31 Mar¢h 2025
323.436
11.086
334,522
At 31 March ZQZ4
323,436
13.858
337.294
Page 8
Continued...

CHURCH OF CHIIIST CUMBERNAULD
Notes to the Flnanclal Statements - contlrn￿d
fw the Year Ended 31 March 2025
MOVEMEKf IN FLINDS
movement
in funds
At
31.3.25
At 1.4.24
Umestrlcted funds
General fund
148,550
36.053
184.603
Restrlcted fvnds
Missions Fund
Youth Development
382,546
9,108
(2,334)
(130)
380,212
8,978
391.654
(2,464)
389.190
TOTAL FUNDS
540,204
33,589
573.793
￿￿1 movement in funds. included in the above are as follows..
Incoming
resour¢¢s
Resources
expended
Movement
in f unds
Unr¢strkted funds
6eneral fund
69,211
(33.158)
36,053
Restrlcted fur
Missions Fund
Youth Development
5,209
10,894
(7.543)
(11,024)
(2,334)
(130)
16.103
(18,567)
(2.464)
TOTAL FUNtsS
85,314
{51,725)
33.589
Page 9
continLKd..

CHURCH OF CHRIST CUMBERNAULD
Notes to the FinaKlal Stat¢ments - contir￿d
f(￿ the Year Er￿ed 31 March 2025
MOVEMENf IN FLNDS - c<￿tINed
Comparatives for M0￿meTht In fun&
Transfers
between
funds
rnovement
in funds
At
31.3.24
At 1.4.23
Unrestpicted fvnds
6eneral fund
187,061
13,717
(52,228)
148.550
Restricted funds
Missions Fund
Youth Development
334,694
10,508
(4,376)
(1,400)
52,228
382.546
9,108
345,202
(5,T76)
52.228
391,654
TOTAL FUNDS
532,263
7,941
540.204
C¢mparative net mov¢ment i* funds, included in the dbove are tts follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted fvnds
General fund
80,OJ3
(66,286)
13,717
Restricted funds
Missions Fund
Youth Development
11.391
(15,767)
(1,400)
(4.376)
(1,4CQ)
11,391
(17,167)
(5,776)
TOTAL FUNDS
91,394
(83.453)
7,941
Pa9e io
continued..

CHURCH OF CHRIST CUMBERNAULD
Notes to the FlnoKlal Statements - contIM￿d
for the Year Ended 31 March 2025
MOVEMENf IN FUNDS - tantlrthd
A current year 12 months and prior year 12 months ¢ombiKd position is as follows;
Transfers
between
funds
movement
in funds
At
31.3.25
At 1.4.23
Unrestrlcted fvnds
6eneral fund
187,061
49,TlO
(52,228)
184,603
Restrlcted funds
Missions Fund
Youth Development
334,694
10,508
(6,710)
(1,530)
52,228
380,212
8,978
345,202
(8,240)
52,228
389,190
TOTAL FLINDS
532,263
41,530
573,793
A current year 12 months and prior year 12 months combined rnt movement in funds, included in the above ar¢
as follows:
Incomin9
resources
Rex*urc¢s
expended
Movement
In funds
Unrestrlcted funds
6eneral fund
149,214
(99,444)
49,770
Restri¢t¢d fvnds
Missions Fund
Youth Development
16,600
10,894
(23,310)
(12,424)
(6,710)
(1,530)
27,494
(35.734)
(8,240)
TOTAL FUNDS
176,708
(135.178)
41,530
Page 11
continued...

CHURCH OF CHRIST CUMBERNAVLD
Notes to the FIna￿la1 Statements - cont1r￿d
fur the Yeor Ended 31 M¢Ych 2025
RELATED PARTY DISCLOSURES
There ￿re M reloted party transactions for the year ended 31 March 2025.
Page 12