Registered Charity Number: SC 049083 (Scotlandl
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
KNIGHTSWOOD FREE CHURCH OF SCOTLAND (CONTINUING)
I Cbk

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
LEGALAND ADMINISTRATIVE INFORMATION
Charity Name
Knightswood Free Church ol Scotland Icontr'nuingl
Charity Number Iscollandl
SC 049083
Principal Address
C/0 Congregatronal Treasurer
80 Union Place
Brightons
Falkirk
FK2 OFH
Denominational address
CIO General Treasurer
Copperfield House
Culloden Road
Westhtll
Invernes5
IV2 5BP
Trustee5
The Trustees comprise all members of the Deacons, Court,
the membership which is listed within their report on Page
Independent Examiner
Mr John N Gillies
19 Falkland Street
Glasgow
G12 9PY
Church Address
361 Fulton Street
Knight5wood Cr055
Glasgow
G13 2SP
Church Website
www.knightswoodchurch.org
Bankers
Bank of Scotland
20 Busby Road
Clarkston
Glasgow
G81 IRP
Page l of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
REPORT OFTHE TRUSTEES
for the year ended 31 December 2025
The Trustees have pleasure in presenb'ng their Report along with the Financial Statements of the
charity for the year ended 310ecember 2025. The Trustee5 have adopted the provisions of Accounting
8nd Reporting 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 leffective 01 January 20191.
OBJECTIVE AND ACTIVITIES
Affiliation. objectfves and aims
The congregabon Is part of the Free Church of Scotland Icontintjingl denominatron with congregations
in the UK, Canada, USA, Sri Lanka, Spain, France and Portugal. This Church is Presbyterian in Church
government 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
existence historically in 1843 and within which there was a split in January 2000. That part of the
Church which for administratt.ve reasons 15 described a5 the Free Church of Scotland IConD'nuingl claims
lo be more faithful to the constitutional principles ol the Free Church than the other part ol the Church
resulting from the Split. The constituh.onal documents of the Free Church of Scotland of 1843 remain
the founding documents of the Free Church of scotland Icontrnuingl.
Significant objectives and activities
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 gospel and kingdom of the Lord Jesus Christ,
In obedience to Him and in accordance with the Holy Scriptures.
The congregaDon is also Concerned to exeYci5e pastoral care and practical concern for those in need.
The congregatron maintains the ordinances of worship on the Lord's Day, the dispensing of the
sacraments of Baptism and the Lord's Supper, organises Sabbath Schools, Bible Studies, Fellowships,
Mid-week and Saturday evening Prayer Meetings, Open Air Preaching, Evangelistic Outreach and
Pursues Other activities consonant with its &iblical principles.
Details regarding the CDnEregation's Church situated at 361 Fulton Street, Knightswood Cros5, Gla580w,
G13 2SP and the manse situated at 2 Melfort Avenue, Clydebank, Glasgow. G81 2HX are outlined 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 prathcal step5 are undertaken to promote the wellbeing
of each individual child and vulnerable adult in accordance with it5 Safeguarding Statement and
Procedures Policv.
Grant making policy
The con8reearion make5 donatt'ons from its income to Individuals and organi5ation5 whose aims are
compatible with the congregatr'on's objectives and are generally known to the Trustees and the
congregation.
Page 2 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
REPORT OF THE TRUSTEES- continued
for the year ended 31 December 2025
ACHIEVEMENT AND PERFORMANCE
Charitable Activities
Throughout the year the Knightswood Free Church Icontilluingl congregation carried out various
activities 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 meeknng each Tuesday. A joint prayer meetr'ng is held with the
Parts'ck FCICI congregation each Saturdav.
Mid-week Bible Study.
Sabbath School held on the Lord's Day.
Church Fellowship Meetings held with invited Missionary Society speakers from time to trme.
Tract and Magazine5 distribution to home5 around the church from trme to tr"me.
Worship Service5 are broadcast live for those who are housebound and also recorded and
made available 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 thei¥ own homes.
The Church Website is regularly updated providirTrg church member5 and the general public
with information regarding intimation5, news, and audio Sermons.
FINANCIAL REVIEW
Results for the year
The hnancial position of the congregation is reflected in the Financial Statements for the year as set
out on pages 7 - 14 01 this Report. The Trustees acknowledge their grab'tude and thankfulness to the
Lord who has graciously blessed us as a congiegarion in maintaining and upholding His Cause among
us throughout the year. Thanks, and appreciatiori is extended to our members and adherents lor their
faithful support and generous contributions towards the temporal needs of the Congregation.
Principal funding sources
The Knightswood Free Church (Continuingl primarily receives its funding by way of weekly envelope,
plate and elertronic bank payment contribub'ons along with Gift Aid Income Tax repayment.
Reserves Policv
It is the policy of the Trustees lo maintain the unrestricted funds at a level to meet ongoing expenditure
requirements throughout the year. The U nrestricted General Fund at 31 Oecember 2025 amountrng to
£31,99512024 £27,420) and is assessed as providing adequate funding to meet the ongoing work of
the Church.
Page 3 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
REPORT OFTHE TRUSTEES- continued
for the year ended 31 December 2025
GOVERNANCE, STRUCTURE AND MANAGEMENT
Governing Document
Knightswood Free Church Icomtinuingl is established by Constitution. The constitutional documents of
the Free Church ol Scotland of 1843 remain the founding documents of the Free Church of Scotland
Iconts'nuingl.
Structure
The congregation is within the Southern Presbytery and is authorised by the Free Church of Scotland
IContr"nuingl to have a Minister paid from its central lunds. The minister and elders comprise the Kirk
Session, which 15 responsible for the spiritual oversight of the congregation. The financial
administration. and matter5 of fabric are the responsibility Df the Trustees. U nder charity law the
Deacons, CoLsrt, which includes the minister, elder5 and deacons are deemed to be the Trustees of the
Congregation. This is separate from the role of Congregational Trustees responsible only for holding
property in trust. The Trustees (Deacons, Courtl who served during the year were..
Rev. Gyaeme Craig
Mr George Mcmillan
Mr Murdo A Campbell
Mr Alaslair Manderson
Mr Jonathan A Keddie
Mr S. Campbell McBain
Ilnterim Moderator and Chairmanl
(Elder and Ses510n Clerk)
(Elderl
(Elderl
(Deacon)
(Deacon)
Congregational Trustee5
For holding property Messrs Murdo A Campbell, Alasdair Manderson, George Mcmillan, and
Campbell McBain.
Appointment of Charity Trustees
The Kirk Session exercises its discreb'on in determining the most appropriate method of electing new
Trustees (Elders and Oeaconsl. The communicant membership of the congregation must be involved
in the proce55 of election and must have the support of the majority of the communicant membership.
The personlsl elected must be adjudged by the existt.ne Trustees to be fit lor the office ol Trustee and
be conversant with the Church's ethos, aims and objectives a5 well a5 Its day-to-day operations.
As part of their induction programrlle new Tfustees are ￿qUired to undertake training to ensure
awareness and understandin8 of..
the duties and responsibilities of Trustee5'
the OT8anisational structure ol the charity;
the linancial position of the charity and.,
the future plans and objethves of the charity.
Page 4 of 14

KNIGHTSWOOD FREE CHURCH OFSCOTLAND ICONTINUINGI
REPORT OF THE TRUSTEES- continued
for the year ended 31 December 2025
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements i
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practs'cel.
The law applicable to charib'es in Scotland, the Charities and Trustee Investment (Scotlandl Act 2005,
the Charities Accounts (Scotlandl Regulattons 2006 and the provisions of the charity's constitLJtion
requires the Trustees to prepa re financial statements for each financial year which gives a true and fair
view of the state of affairs of the charity and of the incoming resources and application ol resources.
including the income and expenditure, of ihe charity for that period. In preparing those fi.nancial
statements, the Trustee5 are required to
select suitable accounting policies and apply them consistently..
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and prudent..
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the fi.nancial statements,.
prepare the hnancial statement5 Oll the Boin@ concern basis unless it is inappropriate to
p￿Surne that the charity will continue in busiNe55.
The Trustees are responsible for keeping proper accountin8 records which disclose with reasor)able
accuracy al any time the linancial position of the charity and to enable them to ensure that the fi.nancial
statements comply with the Charihes and Trustee Investment Iscotlandl Act 2005, the Charities
Accounts Iscotlandl Regulations 2006 and the provisions of the charity's constitution. They are a150
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the
prevention and detection of fraud and other ir￿g￿larI￿.e$.
Approved by order of ihe Board of Trustees on 12 March 2026 and signed on it5 behalf by..
(i (l -1
Rev. Graeme Craig- Trustee (Chairman)
Mr. Alastair Manderson Trustee
Page 5 of 14

INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF
KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
I report on the accounts for the year ended 31 December 2025 set out on pages 7 - 14.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the prepaiab'on of the accounts ¢n accordance with the terms
of the Ch3ritie5 and Trustee Investment (Scotlandl Acl 2005 and the Charities Accourht5 Iscotlandl
Regulations 2006 las amended). The charity trLJStees considerthat the audit reqtjirement ol RegLJlation
10111 Idl of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the
accounts as required under secn'on 44111 Icl of the Act and to state whether particular matters have
come to my attention.
Basis of independent examiner's statefflent
My examination is carried out in accordance with Regulation 11 of the Charities Account5 (Scotlandl
Regulations 2006. An examination includes a review of the accountrn8 records kept by the charity and
a comparison of the accounts presented with those records. It also includes consideration of any
unusual items or disclosures in the accoLJnts, and seeks explanarons from the trustees concerninE any
such matters. The procedures undertèken do not provide all the evidence that woulL4 be required in an
audit, and consequently I do not expre5$ an audit opinion on the view given by the account5.
Independent examiner's statement
In the course of my examination, no matter has come to my attention..
which 8ives me reasonable cause to believe that in any material respect, the requirements..
to keep accounttng records in accordance with Section 44111 lal of the 2005 Act and
Regulation 4 of the 2006 Account5 Regulations,.
to prepare accounts which accord with the accountrn8 records and comply with
Regulahon 9 of the 2006 Accounts Regvlatrons have not been met,.
or
to which, in my opinion, attention should be drawr in order to enable a proper understanding
of the accounts to be reached.
John
19 Falkland Stieet
Glasgow
G12 9PY
12 March 2026
Page 6 of 14

KNIGHTSWOOD FREE CHURCH OFSCOTLAND ICONTINUINGI
STATEMENT of FINANCIAL AcfiviTIES
for the year ended 31 December 2025
Unrestricted Restricted
2025
2024
Funds
Funds Total Funds Total Funds
Notes
INCOME & ENDOWMENT5 FROM:
Donations and Legacies
56,221
1,4(M)
57,621
59,650
Other Trading Income
234
234
139
Investment Income
Total
56,459
1,400
57,855
59,789
EXPENDITURE ON..
Charitable activities
General Activities
48,969
48,969
16,034
16,034
65,003
65,003
47,483
47,483
Total
NET INCOMEIIEXPENDITUREI
Added during Year
Transfer between Funds
7,485
114.6341
17,1481
12,306
5,865
11,4921
5,994
1,492
113.1421
Net movement in Funds
17,1481
18,171
RECONCILIATION OF FUNDS
Total funds brought forward
652,420
13.142
665,562
647,391
TOTAL FUNDS CARRIED FORWARD
io
658,414
658,414
665,562
The notes form part of these financial statements
Page 7 of 14

KNIGHTSWOOO FREE CHURCH OF SCOTLAND ICONTINUINGI
BALANCE SHEET
as at 31 December 2025
Unrestricted Restricled
2025
2024
Funds
Funds Total Funds Total Funds
Notes
FIXED ASSETS
Tangible assets
625,0(K)
625,Q)O
62S,000
CURRENT ASSETS
Cash at bank
Debtor5
Prepayments
25,595
4,324
3.494
658,414
25,595
4,324
3,494
658,414
37,773
3.144
665,917
CREDITORS
Amount falling due within one year
NETCURRENT ASSETS
13541
S65,562
658,414
658,414
FUNDS
U nrestricted Fund
658,414
652,420
13,142
665,562
Restricted Funds
TOTAL FUNDS
io
658,414
Thefinonciol stotements were approved by the Board of Trustee5 on 12 Murch 2026 ond signed on its
behalf by..
Mr. Robert Gilmour- Treasurer
Mr. Murdo Campbell - Trustee
The llotes form part of these fi.nancial statements
Page 8 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGS
NOTESTO THE FINANCIAL STATEMENTS
for the year ended 31 December 2025
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statement ol the charity, which is a public benelit enrity under FRS 102, have been
prepared In accordance with the Charities SORP IFRS 1021 'Accountt'ng and Reporting by Charibes..
Statement of Recommended Practice 3pplicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 leffectr.ve
l January 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland, and the Charitie5 and Tru5tep Investment Iscotlandl Act 2005. The financial
statements have been prepared under the historic cost convention as modified by the revaluation of
certain assets.
The h'nancial statements are prepared in sterling which is the functional currency of the charity.
The trustees consider that there are no material uncertainties about the charib'es ability to conts'nue
as a going concern. The trustees also consider there are no signifi'cant areas of judgements, estimates
or key assumptions that affects items in the accounts.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
income. there is sufficient certainty of receipt and so it is probable that the income will be ieceived,
and the amount of income receivable can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructr.ve obligats'on
commithng the charity to that expenditure, it is probable that a tiansfer 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 classifi.ed under headings that aggregate all costs
lated to the category. Where costs cannot be d1￿CtIV attribLJted to particular headings they have
been allocated to activittes on a basis consistent with the use of resources.
Tangible Fixed Assets
Tangible hxed assets are initt'ally measured at cost and subsequently measured at cost or valuation, net
of dep￿cla￿on and any impairment losses where applicable.
Charitable Activitie5
Charitable expenditure comprises those costs incu rred by the charity in the delivery ol its objerts and
activities. It includes both costs that can be allocated directly to such activites and those costs of an
indirect nature neie55ary 10 Support ihem. The allocation of direct and suppoTt cost5 are analysed in
the notes to the financial statements.
Taxation
The charity is exempt from income tax on its Ihariiable activities. The charity Is not registered for V.A.T.
purposes and consequentially all input VAT is chaiged against the category of resources expended for
which it was incurred.
Page 9 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
NOTE5 TO THE FINANCIAL STATEMENTS- continued
for the year ended 31 December 2025
ACCOUNTING POLICIEScontinued...
Fund Accounting
Unrestrirted funds can be used in atcordance with the charitable objectives at the discretion of the
trustees.
Designated funds are unrestritted funds earmarked by the Trustees for particular purposes.
Restrictedfund5 can only be used for particular restricled purposes within the objectives ol the charity.
Restrictions arise when specihed by the donor or when funds are raised for partrcular restricted
purposes.
Further explanats.on of the nature and purposes of each fund is included in the notes to the financial
statements.
Total
2025
Total
2024
Unrestricted
Restricted
DONATIONSAND LEGACIES
Door Collectton
2,967
35,189
14,154
2,911
1,000
2,967
35,189
14,154
3,791
1,000
520
890
Freewill Offering
Gift Aid Tax Reclaim
Building Fund Donatt'ons
Legacv
Donation5 - Specific
Donattons - General
32,382
9,436
7,827
7,776
1,340
880
520
56,221
1,400
57,621
59,650
OTHER TRADING ACTIVITIES
Publicab'ons- Witness
234
234
139
234
234
139
INVEsfMENT INCOME
Bank Interest
CHARITABLE EXPENSES- GENERAL
Remittances to Central Funds
Church Expen5e5
Manse EMpen5es
Ministers Expenses
Con8regational Expenses
Donations- (Note 91
29,OOD
9,012
2,876
1,755
4,526
1,800
48,969
29,000
21,266
6,136
1,755
4,526
2,320
65,003
29,236
8,283
3,324
2,760
1,440
2,440
47,483
12,254
3,260
520
16,034
Page 10 of 14

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Ln
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U LJ

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
NOTESTO THE FINANCIALSTATEMENTS- continued
forthe yearended 31 December 2025
TANGIBLE FIXED ASSETS
Freehold
Pro
Total
COST
At l January 2025
Additions
Disposa15
At 31 December 2025
625,000
625,000
625,000
625,000
DEPRECIATION
Al l January 2025
Charge for year
At 31 December 2025
NET BOOK VALIJE
At 31 December 2025
625,000
625,000
At 31 December 2024
625,000
625,000
Church
In February 2023, the Church property at 361 Fulton Street, Glasgow, G13 2SP was acquired by the
congregation Irom the Trustees of Knight5wood Gospel Hall Christian Brethren. The kntle deeds are now
vested In the names of the Knightswood FCICI Local Trustees. The Deacons, Court have agreed that the
Church property be shown in the local financial accounts at a valuatron of £325,000 based on the
professional valuation carried out by Neilson Partnership, Chartered Quantity Sutveyors.
Manse
In April 2023 the property at 2 Melfort Avenue, Clydebank, Glasgow, G81 2HX was acouired by the
congregation for the purposes Df a congregatiorbal manse. The title deeds are now vested in the names
of the Knightswood FCICI Local Trustees. The Deacons, Court have agreed that the Manse property be
shown in the local fi.nancial accoLsnts at the cost valuation of £3￿,000.
PREPAYMENTS
All prepayments will be released, as relah'ng to expenditure having incurred, by 30 June 2026.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Other Credilors
354
Page 12 0114

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 31 December 2025
GRANTS PAYA8LE
The total grants payèble durillg the year to individLJals and insb'tutions Was as follows..
2025
2024
Bethany Christian Trust
Melville Knox Christian School
Parthee Support Fund
The Christian Insb'tute
Hudson Taylor Ministries
International Mission to Jewish People
Trimitarian Bible Societv
Presentations
280
600
1,440
100
300
1,440
150
150
150
150
480
2,800
2,440
Geographical AIIIKation
Local
NationBI
Overseas
1.360
4(x)
31Y)
1,440
2,800
1,740
2,440
io
MOVEMENT IN FUNDS
Net
Transfers
between
Funds
At
0110112025
movement
At
31/1212025
in Funds
Unrestrirted Fund
Property Fund - Designated
General Fund
Building Fund - Designated
625,000
27,420
625,000
31,995
1,419
658,414
4,574
2,911
7.485
11,4921
11,4921
652,420
Restricted Funds
Building Fund
Window Fund
7,277
5,865
13,142
18,7691
15,8651
114.6341
1.492
1,492
TOTAL FUNDS
665,562
17,1481
658,414
li
EXPLANATION OF FUNDS
The Property Fund- Designated represents freehold property owned by the congregation. The General
Fund represents unrestricted funds which the Trustees are free to use In accordance with the charity's
objectives. The Building Fund Designated represents unrestricted funds earmarked by the Trustees
for the upkeep of the freehold propertv.
The restricted Building Fund represents donatr.ons given specilically for the upkeep of the freehold
property. The Window Fund represents the amoijnt the congregaDon received as a grant for the
replacement of the Church window.
Page 13 of 14

KNIGHTSWOOD FREE CHURCH OF SCOTLAND ICONTINUINGI
NOTESTO THE FINANCIAL STATEMENTS- continued
forthe yearended 31 December 2025
12 COMPARATIVES FOR THE sfATEMENT OF FINANCIAL ACTIVITIES- 2024
Unrestricted
Funds
Restricted
Funds
2024
Total Funds
INCOME & ENDOWMENTS FROM:
Donations and Legacies
50,484
9,167
59,650
Other Trading Income
139
139
Investment Income
Total
50,622
9,167
59,789
EXPENDITURE ON:
Charitable activities
General Activities
43,240
43.240
4,243
4,243
47,483
47,483
Totsl
NET INCOMEIIEXPENDITURE}
Added during Year- Church
Transfer belween Funds
Net movement in Funds
7,382
4.924
5,865
12,306
5,865
7,382
10,789
18,171
RECONCILIATION OF FUNDS
Total funds brought lorward
645,038
2,353
647,391
TOTAL FUNDSCARRIED FORWARD
652,420
13,142
665,562
13
TRUSTEES REMUNERATION AND BENEFITS
There were no Trustees remuneration lor service5 rendEred. During the year, Rev. Calum Srniih and his
family occupied the Church Manse. No consideration was payable lor the use of this a55et. During the
year, expenses of £175512024 - £27601 were incurred on behalf of Rev. Calum Smith in his capacity as
Minister of the Church.
14
RELATEO PARTIES DISCLOSURES
During the year. Knightswood Free Church of Scotland (Continuing) made donation5 to the Central
Funds of the Free Church of Siotland (Continuingl totalling £29,000.12024 £29,236), a charity where
Mr Alastair Manderson, is also a Trustee.
Page 14 of 14