ReBlstered Charlty Number". SC 049083 (Scotland)
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THEYEAR ENDED 31 DECEMBER 2024
FOR
KNIGHTSWOOD FREE CHURCH OF SCOTLAN D (CONTINUING)
ATTESTED BY AUTHORITY OF THE
FRBE CHtiRCH (CONTINIJING)
8nl TTHFRN PRFgFIVTri;.y
MODERATOR

KNIGHTSWOOD FREE CHURCH OFSCOTLAND ICONTINUING)
LEGALANDADMINISTRATIVE INFORMAMON
Charity Name
Knightswood Free Church of Scotland IContirbuing}
Charity Number (Scotland)
SC049083
Prin<ipal Address
Denominational ￿ldre$S
Charity Number (Stotland)
SC030976
Trustees
The Trustees comprise all members of the Deacon5' Court,
the membership whKh is listed within their report on Page
Independent Examiner
Church Address
361 Fulton Street
Knightswood Cross
Glas8OW
G13 2SP
Church Websl
www.knightswoodchurch.org
Ba)kers
Bznk of Scotland
20 Busby Aoad
Clarkston
Glas8OW
G81 IRP
P3g@ l of 14

KNIGHTSWOOD FREECHURCH OF SCOTLAND(CONTINUINGI
REPORT OF THE TRUSTEES
forthe yearended 31 December 2024
The Trustees have pleasure in presenting their Report along with the Financial Statements of the
charity forthe year ended 31 December 2024. TheTrustees have adopted the provisions of Accounting
and Reporhng by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland IFRS 1021 (effective 01 January 20191.
08JECTIVE AND AcfiviTIES
Affiliation, objertives and aims
The con8re8ation is part of the Free Church of Scotland Icontfnuingl denomlnatlon with congregatsns
in the UK. Canada, USA, Sri Lanka, Spain, France and Portugal, This Church is Presbyterian in Churth
80vernment and adheres in worship and doctrine to the position adopted by the Church of Scotland
at the Reformation. This Church claims continuity with the Free Church of Scotland which came into
e¥istence historically in 1843 and within which there wa5 a split in January 2000. That part of the
Church which for administrative reasons is described as the Free Church of Scotland (Continuing)
clalms to be morefaithful to the constitutional prlnciples of the Free Church than theother part of the
Church resulting from the split. The constitutional documentsof the Free Church of scotland of 1843
remain the founding documents of the Free Church of Scotland (Continuingl.
S58nlfttant oblectlves and actlvltles
The principal objectives of the congregation, in common with the Church body of which it is a part, is
to maintain the public worship of God and advance the 8ospel and kingdom of the Lord Jesus Chris¢
in obedience to Him and in accordance with the Holy Scriptures,
The congregation is also concerned to exercise pastoral care and practical concern for those in need.
The congregailon maintain5 the ordinances of worship on the Lord's Day, the dispensing of the
sacraments of Baptism and the Lord's Supper, organises Sabbath Schools, 8ible Studies, Fellowships.
Mid-week and Saturday evening Prayer Meetings, Open Air Preaching, Evan8elistic Outreach and
pursues other activthes consonant with its Biblical principles.
Details regardin8 the con8regation's Church 51tuated at 361 Fulton Street, Knightswoodcross, Glasgow
G13 2SP and the manse situated at 2 Melfort Avenue, Clydebank, Glasgow, G812HX are outllned In
Note 6 to the Financial Statement. To facilitate its objectives and aims the Trustees have in place an
ongoing program scheduled to ensure the regular maintenance and upkeep of the above properties.
The Trustees are committed to ensure that all practical steps are undertaken to promote the wellbeing
of each individual child and vulnerable adult in accordance with its Safeguarding Statement and
Procedures Policy.
Grant maklng pollry
The congregation makes donations f rom its income to individuals and organisations whose aims are
compatible with the congregation's objectives and are generally known to the Trustees and the
congregation.
Page 2 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND (CONTINUING)
REPORT OF THE TRUSTEES- continued
forthe yearended 31 December2024
ACHIEVEMENT AND PERFORMANCE
Charltable Activities
Throughout the year the Knightswood Free Church Icontinuingl congregation carried out various
activitie5 in pursuit of its stated aims and objectives referred to on page 2 as follows..
Meets regularly each Lord's Day at 11.00 am and 6.00pm for public worship.
Conducts a mid-week prayer meeting each Tuesday. A joint prayer meetin8 15 held with the
Parhck FCICI congregation each Saturday.
Mid-week Bible Study.
Sabbath School held on the Lord's Day.
Church Fellowship Meetings held with invited Missionary Society speakers from time to time.
Tract and Magazines distribution to homes around the church from time to t6me.
Worship Services are broadcast live for those who are housebound and also recorded and
made avallable to the wider church.
Endeavour is made to provide spiritual care and social support for the elderly, the sick and
those who are confined within their own homes.
The Church Website is regularly updated providing church members and the general public
wlth information re8ardlng intlmations, news, and audio sermons.
FINANCIAL REVIEW
Results for the year
The financial position of the congregation 15 reflected in the Financial Statements for the year as set
out on pages 7 - 14 of this Report. The Trustees acknowledge their gratr'tude and thankfulness to the
Lord who has 8raciously blessed us a5 a congre8ation in maintaining and upholding Hi5 Cause among
us throughout theyear. Thanks, and appreciation 15 e¥tended to our members and adherent5 for their
faithful support and generous contrSbutions towards the temporal needs of the Congregation,
Prlnclpal fundlng sources
The Knightswood Free Church (Continuin81 primarily receive5 its fundin8 by way of weekly envelop
plate and electronic bank payment contributfons along with Gift Aid Income Tax repayment.
ReseNes Pollcy
It 15 the policy of theTrustee5 to maintain the unrestrScted fund5 at a level to meet ongoln8expenditure
requirements throughout the year. The Unrestricted General Fund at 31 December 2024 amount*
to £27,42012023 - £20,038) and is a55essed a5 providin8 adequate fundin8 to meet the ongoing work
of the Church.
Pa8e 3 of 14

KNIGHTSWOOD FREE CMURCH OF SCOTLAND (CONTINUING)
REPORT OF THE TRUSTEES- contlnuÈd
forthe year ended 31 December 2024
GOVERNANCE, STRUCTURE AND MANAGEMENT
GovemlnE Document
Kni8htswood Free Church (Continuin81 is established by Constitution. Theconstitutronal documents of
the Free Church ol Scotland of 1843 remain the founding documents of the Free Church of Scotland
(Continuing).
Strutture
The congregation is within the Southern Presbytery and is auihori5ed by the Free Church of Scotland
(Continuing) to have a Minister paid from its central funds. The minister and elders comprise the Kirk
Session, which is responsible for the spiritual oversighr of the congregadon. The financial
administration, and matter5 of fabric tre the responsibility of the Trustee5. Under charity 13w the
Deacons, Court, which include5 the mini>ter, elders and deacons are deemed to be the Trustees of the
Congregation. This is separate from the role of Congregational Trustees responsible only for holding
DfoDertv in trust. The Trustees l Deaconc, Courtl who served during the year were..
(Minister and Chairman)
(Elder and Session Clerk)
l Elderl
l Elderl
l Deaton}
(Deacon)
Congresational Truslee5
Appointment ol Charity Trustees
The Kirk Session exercises it5 discretion in determining the most appropriate method Df electin8 n&v
Trustées l Elders and Oeaconsl. The communicant membersh¥) of the con8ro83tr.on Must be involv
in the process of election and must havethe support of the majorityof the communicant membershp.
The personlsl e￿Cted must be adjudgeo by the existrng Trustees to be fit for the office of Trustee a￿1
be conversant with the Church's ethos, aims and objectives as well as its day-to-day operations.
As part ot their induction programme new Trustees are required to undertake training to ensure
awareness and understanding of..
the duties and responsibilities of Trustee5;
the organlsafonal structure of the charily-
the financial position of tho charity and,.
the future plans objective5 of the charity.
Page 4 of 14

KNIGHTSWOOD FREE CHURCH OFSCOTIAND (CONTINUING)
REPORT OF TrIE TRUSTEES- continued
forthe yearended 31 December 2024
STATEMENT OF TRUSTEE5 RESPOP4SIBIUTIES
The Trustees are responsible for prep3rinR the Report of the Trustees and the Financial Statements in
accordance with 3pplicable13w and United Kingdom Accounting St3nd2rds IU nited Kin8dnmGeneral
Accepted Accountrn8 Practice).
The law applicable to charthes in Scotland, the Charities and Trustee Investment (Scotlandl Act 2(M)5,
the CharitTre5 Accounts (Scotlandl Re8ulation5 2006 and the provisions of ihe charity'5 consLitutl(
requires the Trustee5 to prepare linancial statements foreach financial year which gives a true and fair
view of the state of affairs of the chariti and of ihe incoming resources and applicotion of resources,
includin8 the income and expenditure. of the charity for that period. In preparin8 those financial
Statement5, the Tru5tee5 are required to
select suitable accountin8 policies and apply them consistent￿.
observe the method5 and principles in the Charity SORP,,
make l udgement5 and esttmates that are reasonable and prudent;
state whether applicable accouqting standards have been followed. subject to any material
departures disckjsed and explained in the financial statements,.
prepare the Ilnancial statÈmÈntg on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The Trustees are responsible for keeping proper accountin8 records which disclose with reasonable
accuracy at any timc thc financial position of the charity and to enable them to ensure that the
financlal statements comply with the Eharines and Trustee Investment15cotlandl Act 2005, the
Charities Accounts Iscotlandl Regulations 2006 and the provision5 of the charity's constitution. Thty
are also responsible for safeguarding the a55ets of the charity and hence for taking reasonab￿ steps
for the prevention and detection of f raud and other irregularities.
Approved by order of the Board of Trustees on 12 February 202S and signed on its behalf by..
Page S of 14

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
KNIGHTSWODD FREE CHURCH OF SCOTLAND {CONTINUINGI
I reporton the accounts forthe year ended 310ecember 2024 setout on pages 7- 14.
Respedive responsiblllties of trustees and examlner
Thp ch2rity'£ tru£teeoarp rg%r)nn4iblp Fnrthp r)rpparHh'nn nfthg ar.rniJnt£ in ar.r.nrdanrpwith thptprm
of the Charitres and Trustee Investment (Scotlandl Act 2005 and the Cheritie5 Accounts (scotla￿4)
Regulations 2006 las amended). The charity trustees con5iderthat theaudit requirement of Regulation
10111 Idl of the 2006 Accounts Regulations does not apply. It is my responsibility to exarnine the
accounts as required under section 44111 Icl of the Act and to state whether particular matters habE
come to my 3ttentr'on.
Basis of independent examiner's statement
My examinat,on is carried out in accordance with Regulation I l of the Charities Account5 (scotla￿1)
Regulations 2006. An examlnation includes a review of the accounfjng records kept bythe 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 explanatr'ons fiom the trustees concerning anv
such matters. The procedures undertaken do not provide 311 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 examlner's statement
In the courseof my examlnaD"on, no matter has cometo my attentTon'.
which give5 me reasonable cause to believe that in any material respett, the requirements..
a. to keep accounnng records In accordance with 5ecnon 4411} lal of the 2005 Act aml
Regulation 4 of the 2006 Accounts Regulations;
b. to prepare accoLJnts 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 understandi
of the accounts to be re3ched.
12 February 2025
Pa8e 6 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND {CONTINUINGI
STATEMENT of FINANCIAL ACTIVITIES
forthe yearended 31 December2024
Unrestrtcted Restricted
Fund5
Funds
2024
Total Funds
2023
Total Funds
Notes
INCOME & ENDOWMENTS FROM:
Donations and Legacies
9,167
59.650
50,450
Other Trading Income
139
139
160
Investment Income
Totsl
50.622
9.167
59.789
50,610
EXPENDITURE ON:
Charitable artivitie5
General Activtties
Totsl
43,240
43,240
4.243
4,243
47.483
47,483
52,939
52,939
N￿INcOME/(EXPEND1TUREj
Added during Year
Transfer between Funds
Net movement in Funds
4.924
5.865
12,3
5,865
{2,3291
325,LIXI
7.382
10.789
18,171
322,671
RECONCIUATION OF FUNDS
Total f unds brought forward
645.038
2.353
647,391
324.719
TOTAL FUNDS CARRIED FORWARD 10
652,420
13.142
665,562
647.3￿]
The notes form part of these finanaal statements
Pa8e 7 of 14

KNIGHTSWLK)D FREE CHURCH OF SCOTLAND (CONTINUING)
BALANCE SHEET
asat 31 December2024
Unrestricted Restricted
Funds
Funds
2024
2023
Notes
FIXED ASSETS
TanEible assets
625,(
625.cix
625,(X)J
CURRENT AS5ET5
Cash at bank
Prepayments
37,773
3,144
665,917
37,773
3,144
665.917
18,834
3,556
647,39J
CREDITORS
Amount falling due within one year
CURRENT ASSEIS
13541
665,562
13541
665,562
647,39)
FUNDS
Unrestricted Fund
Restricted Funds
652.42C
13, 142
665,562
645,038
2,353
é47,391
TOTAL FUNQ5
io
Theffinoncialstgtements wereopprovedby the Boardof Trustees on 12 Februory2025 ondsignedon
its behalf by..
Thenotes form partof thesefinanaal statements
Pa8e 8 of 14

KNIGTrtr5WOOD FREE CHURCH OF 5COTiAND (CONTINUING)
NOTESTO THE FINANCIALSTATEMENTS
for the year ended 31 December 2024
ACCOUNTING POUCIES
Basls of preparlng the flnanclal statements
The financial statement of the charity, which is a public benefit entity under FRS 102, have been
prepared in accordance wfch the Chariries SORP IFRS 1021 'Accounting and Reporknng by Charities:
Statement of Recommended PrartI￿ applicable to chariti.es preparing their accounts in accordan
with the Financial Reporknng Standard applicable in the UKand Republic of Ireland IFRS 1021 leffective
l January 20191,, Financial Reporh"ng Standard 102 The Financial Reporting Standard applicable in the
UK and Republic of Ireland, and the Charities and Trustee Investment {Scotlandl Act 2005.Theh"nancial
statements have been prepared under the historic cost convention as modified by the revaluation of
certain assets.
The financial statements are prepared in sterling which is the functional currency of the charity.
The trustees consider that there are no material uncertainties about the charities abiltty to continue
as a going concern. The trustees also considerthere are no significant areas of judgements, estimat
or key assumptions that affects items in the accounts.
Income
All income is recognised in the Statement of Financial Activtties once the charity has entitlement to
the income, thereis suffiCient￿rtainty of receipt and so it is probablethattheincome will be re￿ived.
and the amount of income receivable can be measured reliably.
Expenditure
Liabilitres are recognised as expenditure as soon as there is a legal or constructive obligation
commitknn8 the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all costs
related to the category. Where costs cannot be directty attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Tanglble Fixed Assets
Tangible fixed assets are initially measured at cost and sub5equentW measured at cost or valuation,
net of depreciation and any impairment losses where applicable.
Charitable Artivitle5
Charttable expenditure comprises thosecosts incurred by the charity in the delivery of its objects and
activities. It includes both I05ts that can be allocated directly to such activities and those costs of an
indirett nature necessary to supportthem. The albcation of direct and support costs are analysed in
the notes to the financial statements.
Taxatto
The charity is exemptfrorn income Lixon its charttable aciivities. The tharity is not registered for V.A.T.
purposesand Consequential￿ all input VAT is charged against the category of resources expended for
which It was inturred.
Page 9 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS- continued
forthe yearended 31 December2024
ACCOUNTING POUCIES- conttnued
Fund Accountiftg
Unre5trirted f unds can be used in accordan￿ with the charitable objectives at the discretion of the
trustees.
Designated f unds are unrestricted funds earmarked by the Trustees for particular purposes.
Restrictedfunds can On￿ be used for particular restricted purp05e5within theobjertives of the charity-
Restrictions arise when specified by the donor or when funds are raised for particular restritted
purposes.
Further explanation of the nature and purposes of each fund is included in the notes to the financial
statements.
Total
2024
Total
2023
Unrestricted
Restricted
DONATIONS AND LEGACIES
Door Collection
Freewill Offering
Gift Aid Tax Reclaim
Building Fund Donations
Legacy
Donations- Specific
Donations- General
754
32.382
9,436
32.382
9,436
7,827
7,776
8,827
2,353
7.827
7,776
2,670
9.167
59,650
50,450
OTHER TRADING AcllviTIES
Publications - Witness
139
139
i&J
139
139
16)
INVESTMENTINCOME
Bank Interest
CHARITABLE EXPENSES- GENERAL
Remittances to Central Fund5
Churth Expenses
Manse Expenses
Ministers Expenses
Congregational Expenses
Donations - (Note 9)
29,236
29,236
8,283
3,324
2,760
28,(KK)
2,￿3
3.324
2.7E
6,062
1,150
5,970
1,875
52.939
I,Icrf)
43.240
4.243
47,483
Page 10 of 14

bt¥ttiSd*Y
71
H4fé&lli
TK

KNIGHTSWOOD FREE CHURCH OF SCOTLAND (CONTJNUINGI
NOTES TO THE FINANCIAL STATEMENT5- continued
for the year ended 31 December 2024
TANGIBLE FIXED ASSErs
Freehold
Pro
ert
Total
COST
At ljanuary 2024
Additions
625,(￿)
625,(XK)
Disposals
At 31 December2024
625,CLXI
625,COJ
DEPRECIATION
At ljanuary 2024
Charge for year
At 31 December 2024
NET BOOK VALUE
At 31 December 2024
625,(DJ
625,(KK)
At 31 December 2023
625,(XK)
625,CO)
Church
In February 2023. the Church property at 361 Fulton Street. Glasgow. G13 25P was acquired by the
congregatr.on from theTrustees of Knightswood Gospel Hall Christian Brethren. The title deeds are n(
vested in the names of the Knightswood FCICI LocalTrustees. The Deacons, Court have agreed thatthe
Church property be shown in the local financial accounts at a valuaDon of £325.(K)O based on the
professional valuation carried out by Neilson Partnership. Chartered Quantity Surveyors.
Manse
In April 2023 the property at 2 Melfort Avenue, Clydebank. Glas8ow. G91 2HX was acquired by the
congregationforthepurposesofa congregational manse.Thetitledeeds are nowvested in the nam
of the Knightswood FCICI LocalTru5tees.The Deacons, Court haveagreed thatthe Mansepropertybe
shown in the local financial accounts at the cost valuation of £300,000.
PREPAYMENTS
All prepayments will be released, as retating to expenditure having incurred, by 30 June 2025.
CREDITORS: AMOUNTS FALLING DUEWITHIN ONEYEAR
2024
2023
Other Creditor5
354
Page 12 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND (CONTINUING)
NOTES TO THE FINANCIAL STATEMENTS- continued
for the yearended 31 December 2024
GRANTS PAYABLE
The total grants payable during the yearto indNKluals and institutions was as follows..
2024
2023
Bethany Christian
Trust
Melville Knox Christian School
Parthee Support Fund
The Christian Institute
Hudson Taylor
Ministries
International Mission to Jewish
People
Trinitari2n Bible
Society
Presentations
i(xJ
135
150
I,CBS
2,970
Geographical
Allocation
Local
National
Oversea5
1.530
1.740
2,970
10 MOVEMENTIN FUNDS
Net
Transfers
between
Funds
At
01:01:24
movement
in Funds
At
31.'12:24
Unre5trirted Fund
Property Fund - designated
General Fund- unrestricted
625.CKKI
20,038
645.038
625,CKK)
27,420
652.420
7.382
Restricted Funds
Fabric Fund - restricted
Window Fund-
restritted
1353
4.924
7,277
5,865
10.789
5,865
13,142
2.353
TOTAL FUNDS
647.391
18,171
665,562
Page 13 of 14

KNIGkrrswooD FREE CHURCH OF SCOTLAND (CONTINUINGI
NOTESTO THE FINANCIALSTATEMENTS- continued
f(w the year ended 31 December 2024
11 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- 2023
Unrestricted
Restricted
2023
Funds
Funds
Total Funds
INCOME & E￿[￿lWmENTS FROM:
Donations and Legacies
45,427
5,023
50,450
Other Trading Income
IF
18)
Investment Income
Total
45,587
5.023
50.610
EXPENDITURE ON:
Charitable artivities
General Artivities
Totsl
50.269
50,269
2.670
2.670
52,939
51939
NET INCOME/{EXPENDITVREI
Added duringYear- Church
Transfer between Fund5
Net movement in Funds
{4.&821
325,LU)
2.353
12,3291
325,LK
320,318
2,353
321671
RECONCILIATION OF FUNDS
Total funds trought fO￿ard
324.719
324.719
TOTAL FUNDS CARRIED FORWARD
645.037
2,353
647.390
12 TRUSTEES RWUNERATION AND BENEFITS
There were no Trustees remuneration for services ren&red. During the year,
hi5 family occupied the Church Manse. No ion5ideialK)nwa5 payable Toi IIIL, U 51 U
the year, eXF￿￿e5 of£27￿{2O23- £119Jl were incurredon ￿half0f
as Minister of the Church.
1 S d5se
urin8
n hiq capacity
RELATED PARTIES DISCLOSURES
During the Knightswood FrÈÈ Church of ScOt￿nd (Continuing) made donations to the Central
Funds of the Free Church of Scotland (Continuing) totalling £29.236.12023 - £28.CO)I.
Page 14 of 14