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 re￿rt 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 gos￿1 - 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 NOVem￿r 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 Fa￿￿￿k 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 I￿al 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 z￿M 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 p￿1. 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 £n￿t by localty ele¢ted Fmperty (or
congregational) tnistees under the Church's Model Tn￿1 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
MeMb￿S 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 pro￿Try (eongregatinnal) trn%tee8
who are resw)nsible only for ho]ding pror*rty in trust.
The members of the D￿cOnS, Cowt {th¢ T￿￿te¢s) who serrfcd during the y&qr w¢r¢ as follows:
Deacons, Cowl
ElderJ
Congregational Tr￿ste¢S
For holding property. 11

Lennoxtown Free Church of Scotland
Report of the Trustees
Apwbintrnent of C.h*rity Trn$tees
The Kirk Scssion exc￿1$¢$ its discretion in deternI￿l￿g 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 Tn￿leeShIp. Prior to thcir aptrt)tntmen¢ new Trust¢¢s would
havc serv¢d thc chU￿h for somc knm¢ in various rol¢s and would b¢ f￿1)I11ar with ChuiLli s valu¢s, ils
aims and objcctivcs as w¢ll as its daJ-i0￿av ￿p￿alIvA￿. 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 con￿rgallOn, remains in good heart with a settled
Minister, the
The churth building remains generally in very g￿1 (Kder and is wind and watertight. Due to the re￿ild.
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 cOn￿rn 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 di￿ou￿ts. 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 kItC￿n and toilet b1￿k 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 COnt￿t 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 PreSb￿ery 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 it￿OMe for the previous year and takin8 account of
one-off grant from Ea￿ Dunb8rt(x￿hlre 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 i￿reaSe 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 eX￿ndit￿re 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 shO￿ed 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, eX￿ted 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 ¢l￿trOnIcallV 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 5U1￿qU¢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
R￿peCtIve 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 a￿oUntIng 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 re￿hed.
Name:
Occupation..
Accountant
Date:
26 August 2025
Page 6

Lennoxtown Free Church of Scotland
Receipts and Payments Accounts
For the ytar ended 31 De¢emi*r 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.X￿n*e8
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
SUry1￿1[kriC1lY fw the y
closi￿ b*l#nets
49.033
49,188
49.033
ststrmtttt of Asstts htld f•r CThaiitsbbt P￿ry￿
Churlb
rixtUT¢& & CqUiPTllfmt
s￿￿t0￿1
150,0
19258
16925g
19358
169258
Outslaryltllg logns
Tot
169258
169258
Liabilitie5 St 31 Dettrn￿r 2024
250
250
250
Aptmved bN' the'rTu￿e￿. 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.
B￿1$ Off￿ancial stalen￿nts
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 D￿l8￿aled 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