Scoltish Charity No.SC038165 Lennoxtown Free Church of Scotland Trustees, Report and Financial Statements For the Year Ended 31 December 2024
Lennoxtown Free Church of Scotland Conlents of the Financial Statementsfor the year ended 31 December 2024 Page Church Inforniation Report of the Trustees RerK)rt of the Independent Examiner Receipts and Paym¢nts Account Ststement of Balan¢¢s Notes to the Firkancial Ststements 9- 11
Lennoxtown Free Church of Scotland Chureh Inforni8tion Trnstees A list of active Trustees during 2024 is provided in the Tntstets, Report on Page 3. Address rrcc Church of S¢otland- Lcnnoxtown Main Strcct Leniioxlown 66 7DD Tel= 01360 312395 Email: F¢05 lennoxtown@outl(K)kcom Bankers 'l-he Royal Bank of Scotland 116 Cowgate Kirkintilloch G66 IJX Solieitors Free Church Soli¢itor utilised.. Blackadders LLP 10 Euclid Crescent, Dundee, DDI IAG Independent Examiners Cushley Aecountints Services Page I
Lennoxtown Free Church of Scotland Report of the Trustees The Truste¢s ar¢ pl¢ased to present their rert tog¢th¢r with th¢ financial stat¢m¢nts of the ¢hur¢h for th¢ ended 31 D¢mber 2024. Status of Cbarity gnd Governing Document Lennoxtown Free ChuTch of Scotland is ¢stablished by Constitution. It is a regislered S¢oltish Charity (No. SC038165). Aims and Affiliation The Free Chur¢h of Scotland ¢urr¢ntly has around IIXI congregations in scotlan as well as two tn London and fiv¢ in North Am¢ri¢a. and $i¢r Churches founded by mission work in Indi& Peru and South Africa. The Church also hLS a fvll-time degr¢e awarding coll¢g¢ in the heart of Edinburgh for the aining of Ministers and other Christian workers and suslains an extensive Missionary programme relative to the size of the church. Dating from 1843 but with its roots in the Reforniation, it owes its distinctive title to its historical struggle io remain 'free' from state interference in its iniernal affairs. It has close and active relations with many other Refomjed churchcs of Jesus Christ throughout the world and stands firtT7ly in the tradition which accepts the Bible in its entirety as the Word of God and, therefore. derives its fornis of teaching, worship. ministry and government from it. The main emphasi5 of our WOTship is the preaching of the gos1 - the good news of a free and 50vereign salvation through Jesus Christ alone. The Free Church of Scotland is a Presbvterian church adhering in its worship and doctrine to the position of the Church of Scotland at the Reforniatton. There is an explanatory document which explains the origirLS of the Church, and which gives the historical background to the Church coming into being in 1843 and lists d¢Kuments in which is eMtKKIi its Constitution. Lennoxtown Free Church of Scotland is a congregation of the national Fre¢ Church of Scotland working towards the common aims set out above. The congregation is within the Gl&sgow and Argyll Presbytery and is authorised by the Church to have a minister paid from the central funds of the Church. The minister of the congregation was ordained and inducted to th¢ charge of L£nnoxtown in NOVemr 2019. We are grateful to the Lord for his loving kindness in all the help he has and is giving us. Many in the congrcgation have had issues of illness and the Lord""s grace has been wonderfullv evident. The services continue by God's grdce. We also continue to go out on Zwm and also on Fak Live weekly. We had been meeting on Zoom only for prayer meeiings during the wint¢r period of dark nights and icy roads but have re-established meeting in the church Iihile still going out on Zoom and Facebook Live. We contirkue to reach out in the community with literdts3re via d(Kbr-IIHloor visitation and invitalion to church services. Our Easter outreach was encournging in making conthct with many in the community, we also had a book table outreach. with a board for visual presentstion of the gospel, and through this we had encouTaging nverSatIOnS with Ial tv1¢. The zero stress craft I knitting I s¢wing group wntinues to meet everv week and is well attended where we have opwrtunity to ¢n8ag¢ and interact with local people. building relationships enabling us to share the gospel. The bible study Tull5 every week and is a very fruithil time with others joining us by Zoom from as far away as the Highlands. They have said how encourdged by the spiritual feeding the Lord gives them. The Road to Recovery meetings continues weekly in the church and via zM with a broad spectrum of folks joining at various points in their recovery. We have had new people seeking help and othcrs who have wandered, returning. The maiD part of this ministy is done one to one outwith the group. Page 2
We continue to work in C(m)at1( with th¢ Trussell Trust fo(xlbank which is run through the Baptist church in Kirkintilloch. We our eommllnity drop-in alongside the f(xxlbank and this wnthg realls. well. where there is optnrlunity for a game of p1. dominoes. coffee, cake and a chat. with computer games for those inclined. We also have volunteers eomin8 through from the Baptist church who find the ministry appealing and ihe fellowship a blessin8 Whe we have a lunch and then a short bible stud>. which often includes people from the communitsT thho continue to ¢orn¢ along. Once a month we have our congregational prnyer lunch at Beneloi¢h hou%. The Church building is the Property of the congregation and is held in £nt by localty ele¢ted Fmperty (or congregational) tnistees under the Church's Model Tn1 Deed. The Manse is priyately owned. Trustees and OffKe Bearers The congregation is governed 8nd administered by elected offi¢e bearers (all volunteers) with the Kirk Sessioll having 5p(Sibility fly spintual oversight. while the Deacons. CwrL composed of Kirk Session MeMbS and as appropriale elected deacons. oversees financial and properry matters. Under Charity Law. the Deacons Court is deemed io be the trjstees of the congregation as those with responsibilty for day-to-dav management and control. This is distinct froTn the role nf proTry (eongregatinnal) trn%tee8 who are resw)nsible only for ho]ding pror*rty in trust. The members of the DcOnS, Cowt {th¢ Tte¢s) who serrfcd during the y&qr w¢r¢ as follows: Deacons, Cowl ElderJ Congregational Trste¢S For holding property. 11
Lennoxtown Free Church of Scotland Report of the Trustees Apwbintrnent of C.h*rity Trn$tees The Kirk Scssion exc1$¢$ its discretion in deternIlg th¢ rnost 4)propriate method of elcctin8 now Trustees {EldeYs and Deacon5). Any election process must involve th¢ comrnunicant membership of the congregation. Thcre is no fixcd for TnleeShIp. Prior to thcir aptrt)tntmen¢ new Trust¢¢s would havc serv¢d thc chUh for somc knm¢ in various rol¢s and would b¢ f1)I11ar with ChuiLli s valu¢s, ils aims and objcctivcs as w¢ll as its daJ-i0av palIvA. As pwt of their induction programme, ne Truslees r¢quIr iv understatwj their stamwry responsibilities as well &% the resF¥)nsibilities of their ofFice within the congtEgaiion as elder or Ikacon. Activities and Acbievements The Fre¢ Church of kotland LknTh)xtown. as a conrgallOn, remains in good heart with a settled Minister, the The churth building remains generally in very g1 (Kder and is wind and watertight. Due to the reild. following ihe fwe in ?013. we have a very g(x)d heating and lighting svstem installed and a modern fire and intruder alarni system. An emer8in8 cOnrn is the rising cost of utilities, and the ongoing Cost of the remotsls. Jnonitored alarm system. During an earller fire alerL in the &qrly hours of the morning, which did turn out to be a fal alarni, the senior fire oiftcer presen¢ advised that Scottish Fire and R¢scue would not be responding to contact centre alerts in the future. This inforn)ation e(xnpound¢d 1]cr ViCe 8ivell by our in5uranrK agent that th¢ pr¢vious practice of premium diouts. for having an ililrudrr alatm 5ySt¢m fiticd: was no longer offcr¢d. As a coiisCqUCllCC. tlir tv Pl4 tu disLontinue the remoie moniioring huwev¢r to th1sur¥ w¢ did not d¢ade the level of securiry in the church premise5 thai we would look to upgrad¢ the level of online camerd aTKI door control system. more generally available forn) reputable suppliers, su¢h as Ring, Blink etc. those that did not require expensive contact centre supw)rt. That review is ongoing and we hope to have agre a solution in the ¢ar]y part of nexl year before cancelling the external Thonitoring contr&ts. The onty area of concem was a reFX)rted blockage of the outfiow pipe from the kItCn and toilet b1k to the main drain, although that appears to have been resolved however this will k monitored going The interior decoration. due to the increased utilisation of the ehureh. would now benefit from some redecoration. in the coming year. The Church ¢ontinue their COntt with 8nd supw)rt of variou5 mission groups in severnl fields. In rclation to congregatioial 2ctivitia: It remains ¢ongregati(m's unanirnous detrrnination to continue the work in Lennoxtown as part of the Frtt Church of Scotland and to remain an ind¢p¢ndenl congreoation meeting the needs of the imrnediaie local and surrounding area& We remain part of the PreSbery of Glasgow and Arg)11 and are grateful for their suptx)rt with provisiThJ of ministerial supplv during Mr Stewart's studies. Page 4
In relatton to ¢oDgregatioDal funding: Total inc(ne for 2024. including Gifi Aid reeovered. was £52.993 _ an increase of 7/0 on the previoiis }'ear's income. liThen comparin8 the itOMe for the previous year and takin8 account of one-off grant from Ea Dunb8rt(xhlre Fo(Kibank of £?,(M)O, the &counts notionally show an iwrease of around 2Yo. In 2024 ihc Val of Gift AKI rffov¢rd was £9.415. an increas¢ of 12/0: rcflccling ne partt¢ipants in Ihe Gift Aid Scheme. Th¢ gift aid incorne plays a major part in mainthining our financial commitrnent to Edinburgh and is enwurdgcd whereTrer possible. During 2024 w¢ forwarded £i8,250 10 Central Offices in Edinburgh. This meets our target commithient for 2024 and required an Incre of 60/0 which is not insignifiGani for wr srnall congregation. This continues to increase year on year and is likely" to ireaSe signifi¢antl)' with additional pressures on the Centrdl Church due mainty to National Insurances increases from the UK Govemrnent. Our total expenditure for 20?4 was £51.014. thich appears to be around 20/• less than in 2023. Hothever. it should noted that the ?0•3 total tncluded a significant rAir to the roof of the rear hall. which cosi £3.368. Adjusting the geTtral extrndihire to refiect ihis - as this year there was little nr spend on fabric items - Ihe eXnditre actyally rose by over S0/.. At the start of ?024 the combin¢d Fabric Fund total w&$ £45.632, dw to the expenditure on th¢ roof in 2023. This was madc up of a designated fund balan of £11,631 toward thc Fabric Fund and £34,WO toward the Mans¢ Fund. In 2024. fr(xn th¢ g¢ra1 fuJNJ surplus - £4,000 wa5 transferred to th¢ combincd Fabric Fund a5 follows- £l,iOO to the Fabric Fund and £2,500 10 the Manse Fund, givin¥ a ncw wmbined iotal of £49.632. Much of the income is now ¢onthbuted on-line and again the Deacons Court acknowledges the significant gencrositv of the congregation. in maintaining and increasing the contribution to the ongoing cosl of our own church and al the work and expansion of the gosFrl through the Free Church Lentral oifices. This has to recognised against a background of continual pressures on personal and family income and the cosl-of-living increases. Reserves Re5ultsforlheye4r For ?0?4 our income atsatnsl expenditure shOed a surplus of £1.979 and as at 31 December 2024. the General Fund had a bala[e of £1.380. This reflects transfeffing £4.0 to begin recovering the Fabric Fund balance. after the repair to th¢ roof in 2023. Hhich had reduced the overall halknce. The Deacons Court has already been made aware of the siyable Increa to the target, eXted for 2025, reflecting increa5e% in Tninister's stipend and primarily the large tnerease to National lllsurance contriblltions. introducryj by the UK Governrnent tn 2024. Durin8 ih¢ year, the 2¢r23 year-end accounts were submitted ¢ltrOnIcallV to the Office of the Seottish Charities Regulator (OSCR) and after proccssing found to k in ordcr and compliant with thc regulations and the 2024 and 5U1qU¢nt ycar account4 will b¢ PTO¢¢$ acwTdingly. The truslff5 sati5fid with the level of reserves rethiKd by the charity. On behalf of the Trllstees Dated: 26 August 2025 Pag¢ 5
Lennoxtown Free Church of Scotland Report of the Independent Examilltrs to the Trusteesfor the year ended31 December 2024 I rewrt on the a¢Unts of the church for the year ended 31 December 2024 which are set out on pages 7 to I I RpeCtIve responsibilities of trust¢es and examiner The charity's trusiees are responsible for the preparalion of the accounts in accordance with the iern)s of the Charities and Trustee Investment {S¢otlandl Aci 2005 and the Lharities Accounts (Scotland) Regulations 2006. .1 he ¢harity trustees consider that The audit requirement ot. Regulation 10( I ) (d) ol- the Accounls 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 mattets have come to my attention. Basi.8 of independent examiner's statement My examination is carricd out in sAe¢ordwi¢¢ with R¢8ulation I l of thc Ch&ritics Accounts (Scotland) Rcgulations 2006. An examination includes a revi¢w of th¢ a¢¢ounttng K¢ords k¢pt by th¢ Charty and a cotnparison of the accounts presenfrd with thos¢ rds. It a150 inLlud¢s ronsidcration of any unusual iteins or disclosures in the accounts and seeks explanations from thc tru5tccs concerning such matters. The priKedures undertaken do noi provide all the evidence thai would be required in an audiL and onsequently I do not express an audit opinion orn the view given bj the accounts. Independent EJaminers' Stat¢ment En the course of my examination. no matter has corne to my attention. . which gives me re&sonable eau$e to believe that in an). rnaterial respect the requirements.. to kccp aoUntIng rccords in accordanc¢ with Section 44(1) (a) of th¢ 2005 A¢t and R¢gulation 4 of tlic 20{ Accounts Regulations, aiid to prepare accounts which accord with the accounting e0rd5 and comply with Regulatioll 9 of the 2006 Ac¢ourEts Regulations have not been rneL or 2. to 1¢h, in my opinion, attention should be drawn in order to enable a proper undwstanding of the accounts to be rehed. Name: Occupation.. Accountant Date: 26 August 2025 Page 6
Lennoxtown Free Church of Scotland Receipts and Payments Accounts For the ytar ended 31 De¢emir 2024 Uttrestrleted Funds General Designated Restrieted Fund Funds Fund$ Total 21124 Totsl 2023 Notes Ref¢ipts Gift Aid Offerings Gift Aid l ax Recovered ChuTLh Door Collections EnNel0 oiferings Donalions Transfer to Manse l Fabric Fund 37,840 9,415 1.058 4,580 37.84 9.415 34J60 8J79 4,850 2,220 ]( .4,000 Total Reeelpts 4&993 52.993 Paylnellts Pajmentsfof Churf¢ttble acllvllies Remittances to Centrdl Fund5 Pulpit Supply and Communion Expense5 Ministry. ManR F.Xne8 Church Insurance / Fire l Alarm / RedCar¢ Heal l Li8ht l Utslity l Rate5 Sundry Expenses Pr¢sb)tery ltwy Fabric F.xpend2ture 38.250 563 2.512 950 5.710 1.833 946 38250 36,250 957 2,442 895 5,951 12S8 2J12 5.710 JJ68 GoverN&nce costs Independent Examinaiion 250 250 238 Total PRyment5 51.014 51.014 $1,909 (Deficit} I Surplu$ for the ytar -2,021 4,OiX) 1.979 -j55 Page 7
Lennoxtown Free Church of Scotland Statement of Balances As & 31 tkc¢mbu 2024 2024 Bink &. c.ash in haDd Opertittg balanLe SUry11[kriC1lY fw the y closi b*l#nets 49.033 49,188 49.033 ststrmtttt of Asstts htld f•r CThaiitsbbt Pry Churlb rixtUT¢& & CqUiPTllfmt st01 150,0 19258 16925g 19358 169258 Outslaryltllg logns Tot 169258 169258 Liabilitie5 St 31 Dettrnr 2024 250 250 250 Aptmved bN' the'rTue. 20AW ?0?5 and sl&Med rhcir b¢hallbv Tl¥e uDd¢rni)ied.. Pagc 8
Lennoxtown Free Church of Scotland Nol¢s to the Financial Statementsfor the year epkled 31 December 2024 l. Aecounting Polieies Actounilftg Convenlion The financial statements hav¢ b¢¢n prepared under the historical cost convention, and in accordance with the Charitie5 Accounts (Scotland) Regulations 2006. B1$ Offancial stalennts The financial statements have been prepared on a receipts and paymeT]ts basis. Investments As the accounts are prepared on a receipts and payments basis the investments are in¢lud¢d at cost. Market Value of the investments is disclosed within the notes to the accounts. Fixed Assets A statement of the assets held is shown in the notes to the accounts. No depreciation has been applied as depreciation is a non-cash item and therefore should not be included in the receipts and payments account. Receipts and Payments A¢¢ount For the purpose of the Receipts and Payments account as shown on page 7, funds are defined as follows: Ullrestricted funds comprise grdnts and other income received for the objects of the church without further specified purpose and are availabl¢ as general funds. Destgnated funds represent unr¢stri¢i¢d funds which have been earnlarked by the Trustees for particular purposes. Restricted funds comprise income which has been received for the objects of the church and specified for a restricted purpose wtthin thes¢ objects by the donor. Page 9
Lennoxtown Free Church of Scotland Notes to the Receipts and Payments Accounts For the year ended 31 December 2024 Tangible fixed 8$5et$ Heritable properly Fixtures & equipment Total Cosl At l January 2024 Additions-None Diswsals At 31 December 2024 150,000 19,258 169,258 150.000 19,258 169,258 Depreciation At l January 2024 Charge for year Elimin8ted on disposals At 31 December 2024 Net Book Value At 31 Dw¢mb¢r 2024 150.000 19,258 169,258 At 31 De¢¢mber 2023 150,000 19,258 169,258 3 Grant$ paid 2024 T¢ar Fund 750 750 Page 10
Lennoxtown Free Church of Scotland Notes to the Receipts and Payments Accounts For the year ended 31 tknember 2024 Unrestricted funds Balance at 01.01.24 IncomÈng resources Resources expended Balance ai 31.12.24 Transf¢r5 Generdl Fund 3,401 52,993 (51.014} {4,000) 1,380 DesignaledfAn(ts.. Fabric Fund l Manse Fund 45.632 4,000 49,632 Total designated funds 45,632 4.000 49,632 Tota] unrestricted funds 49,033 52,993 (51.014} 51.012 Erplanolion offmnds The Gener(Jl Fund encompasses all income and expenditure relating to the primary tIvitIeS of the charity, other than those for which funding is restricted. The Dl8aled Fund repr¢serts th¢ rnoney set aside by the deacons, court for the fabric of the building and towards the ¢osi of a manse. The Deacon% Court agreed i(Tr transfer £1,5(M) to the Manse Fund and £2.500 to the Fabric Fund to recover previous years exp¢ndilure. This increased the combined designated fund balance by £4.000. Page 11