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← Shettleston Free Church of Scotland (Continuing)

2025-12-31-accounts

REGISTERED CHARITY NUMBER : SC054223

REPORT OF THE TRUSTEES AND . UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

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FOR SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

LEGAL AND ADMINISTRATIVE INFORMATION

en

Charity Name Shettleston Free Church of Scotland (Continuing)

Charity Number (Scotland) $C054223

Principal Address Flat0/1
83 Kenmore Street
Glasgow
G32 7LB
Denominational address c/o General Treasurer
Copperfield House
Culloden Road
Inverness
IV2 SBP
Charity Number, (Scotland) $C030976
Trustees The Trustees comprise all membersofthe Deacons’ Court,
the membership which is listed within their report on Page 4.
independent Examiner MrJohnN Gillies
19 Falkland Street
Glasgow
G129PY
Church Address 97 Wellshot Road
Shettleston
Glasgow
G32 7BL
ChurchWebsite https://www.facebook.com/ShettlestonFreeChurch
Church Email session@shettlestonfreechurch.org
Bankers Bank ofScotland
187 Baillieston Road
Glasgow
G32ONT

Page 1

SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING) REPORT OF THE TRUSTEES For the year ended 31 December 2025 a The Trustees have pleasure in presenting their Report along with the Financial Statements of the charity for the year ended 31 December 2025. The Trustees have adopted the provisions of Accounting and 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 (FRS 102) (effective 01 January 2019).

OBJECTIVE AND ACTIVITIES , Affiliation, objectives and aims . The congregation is part of the Free Church of Scotland (Continuing) denomination 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 administrative reasons is described as the Free Church of Scotland (Continuing) claims to be more faithful to the constitutional principles of the Free Church than the other part of the Church resulting from the split. The constitutional documents of the Free Church of Scotland of 1843 remain the founding documents of the Free Church of Scotland (Continuing).

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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 congregation is also concerned to exercise pastoral care and practical concern for those in need. The congregation 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 morning Prayer Meetings, Evangelistic Outreach and pursues other activities consonant with its Biblical principles.

Details regarding the congregation’s Church and Hall situated at 97 Wellshot Road, Glasgow, G32 7BL and the Manse situated at 191 Sandyhills Road, Glasgow, G32 9NB are outlined in Note 6 to the Financial Statements. 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.

The Trustees are responsible on an ongoing basis for assessing the operational risks to which the congregation is exposed. To facilitate this objective, the Trustees utilise the denominational Risk Register Checklist to annually undertake a risk assessment to ensure compliance and that all aspects of risk have been assessed and appropriate action taken to mitigate or eliminate the risk.

Grant making policy

The congregation makes donations from 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. —_

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

REPORT OF THE TRUSTEES- continued For the year ended 31 December 2025

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ACHIEVEMENT AND PERFORMANCE

Charitable Activities

Throughout the year the Shettleston Free Church (Continuing) congregation carried out various activities in pursuit of its stated aims and objectives referred to on page2 as follows:

FINANCIAL REVIEW

Results for the year

The financial position of the congregation is reflected in the Financial Statements for the year as set out on pages 7 to 14 of this Report. The Trustees acknowledge their gratitude and thankfulness to the Lord who has graciously blessed us as a congregation in maintaining and upholding His Cause among us throughout the year. Thanks, and appreciation is extended to our members and adherents for their faithful support and generous contributions towards the temporal needs of the Congregation.

Principal funding sources

The Shettleston Free Church (Continuing) congregation primarily receives its funding by way of weekly envelope, plate and electronic bank payment contributions along with Gift Aid Income Tax repayment.

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

REPORT OF THE TRUSTEES - continued

For the year ended 31 December 2025

FINANCIAL REVIEW - continued

Reserves policy It is the policy of the Trustees to maintain the unrestricted funds at a level to meet onge'ng expenditure requirements throughout the year. The Unrestricted General Fund at 31 December 2025 amounted to £3,354 (2024 - £9,646) and is assessed as providing adequate funding to meet the ongoing work of the Church. cere Total reserves, including balances on restricted funds amounted to £11,174 (2024 - £16,266).

GOVERNANCE, STRUCTURE AND MANAGEMENT

Governing Document

Shettleston Free Church (Continuing) is established by Constitution. The constitutional documents of the Free Church of Scotland of 1843 remain the founding documents of the Free Church of Scotland (Continuing). Structure The congregation is within the Southern Presbytery and is authorised 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 oversight of the congregation. The financial administration, and matters of fabric are the responsibility of the Trustees. Under charity law the Deacons’ Court, which includes the minister, elders and deacons are deemed to be the Trustees of the Congregation. This is separate from the role of Congregational Trustees who are responsible only for holding property in trust. The Trustees (Deacons’ Court) who served during the year were: Rev. AndrewR Allan (Interim Moderator and Chairman) MrMr AlanEwanM WWilson Wilson (Elder(Elder and and SessionDeacons’Clerk)Court Clerk) rk: Mr Stuart Ogden (Elder) Mr John K Campbell (Elder)

Congregational Trustees

For holding property - Messrs Ewan W Wilson, Alan M Wilson, Stuart Ogden and John K Campbell.

Appointment of Charity Trustees

The Kirk Session exercises its discretion in determining the most appropriate method of electing new Trustees (Elders and Deacons). The communicant membership of the congregation must be involved in the process of election and must have the support of the majority of the communicant membership. The person(s) elected must be adjudged by the existing Trustees to be fit for the office of Trustee and be conversant with the Church’s ethos, aims and objectives as well as its day-to-day operations. As part of their induction programme new Trustees are required to undertake training to ensure awareness and understanding of:

Risk management

The Trustees regularly conduct an assessment of the major risks to which the congregation is exposed to and take timely and appropriate steps to minimise the occurrence of such risks.

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For the year ended 31 December 2025

SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

REPORT OF THE TRUSTEES - continued

ee

STATEMENT OF TRUSTEES RESPONSIBILITIES

The Trustees are responsible for preparing the Report of the Trustees and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in Scotland, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution requires the Trustees to prepare 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 of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the Trustees are required to

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the Board of Trustees on 23 January 2026 and signed on its behalf by:

Rev. AndrewR Allan - Trustee (Chairman)

Mr Ewan W Wilson - Trustee

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

| report on the accounts for the year ended 31 December 2025 set out on pages seven to fourteen.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts 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 matters have come to my attention. wee

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting 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 accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect, the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations;

  3. e to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations;

have not been met, or

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  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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John if
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19 Falkland Street Glasgow G12 9PY

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

STATEMENT of FINANCIAL ACTIVITIES

for the year ended 31 December 2025

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||||||||| |---|---|---|---|---|---|---|---| |a| |Funds|Funds|Total Funds|Total Funds| |Notes|£|£|£|£| |INCOME &|ENDOWMENTS|FROM:| |Donations and|Legacies|2|24,962|-|24,962|25,261| |Other Trading|Income|3|-|16,160|16,160|3,480| |Investment|Income|4|-|-|-|-| |Total|24,962|16,160|41,122|28,741| |EXPENDITURE|ON:| |Charitable|activities| |General|Activities|bs)|30,054|16,160|46,213|20,240| |Total|30,054|16,160|46,213|20,240| |NET INCOME/(EXPENDITURE)|(5,092)|-|(5,091)|8,501| |Transfer|between|Funds|11|-|-|-|-| |Net movement|in Funds|(5,092)|-|(5,091)|8,501| |.| |RECONCILIATION|OF|FUNDS| |Total|funds|brought forward|10|16,266|-|16,266|7,765| |TOTAL FUNDS|CARRIED FORWARD|12|11,174|-|11,175|16,266|

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The notes form part of these financial statements

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

BALANCE SHEET as at 31 December 2025

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Restricted| |Funds|Funds|2025|2024| |Notes|£|£|£|£| |FIXED|ASSETS| |Tangible|assets|6|75,000|-|75,000|75,000| |CURRENT ASSETS| |Cash|at|bank|1,158|-|1,158|9,319| |Debtors &|Prepayments|7|2,445|:|2,445|524| |3,603|-|3,603|9,843| |CREDITORS| |Amount|falling due within|one year|9|(1,429)|-|(1,429)|(1,377)| |NET CURRENT ASSETS|2,174|-|2,174|8,466| |TOTAL ASSETS|LESS CURRENT|LIABILITIES|77,174|83,465| |CREDITORS| |Amount falling|due|after one year|9|(66,000)|_|(67,200)| |NET ASSETS|11,174|16,266| |FUNDS|a| |Property Fund.|7,800|6,600| |General|Fund|-|Unrestricted|3,354|9,646| |Fabric Fund|-|Designated|20|20| |TOTAL FUNDS|12|11,174|16,266|

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The financial statements were approved by the Board of Trustees on 23 January 2025 and signed on its behalf by: Stuart Ogden -nt fe

Alan M Wilson - Trustee

The notes form part of these financial statements

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025

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1 ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statement of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and 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 (FRS 102) (effective 1 January 2019)’, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention.

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 ability to continue as a going concern. The Trustees also consider there are no significant 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 received, and the amount of income receivable can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing 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 directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable Activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its objects and activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. The allocation of direct and support costs are analysed in the notes to the financial statements. *

Tangible Fixed Assets

Heritable property is stated at cost with no depreciation provided.

Taxation

The charity is exempt from income tax on its charitable activities. The charity is not registered for V.A.T. purposes and consequentially all input VAT is charged against the category of resources expended for which it was incurred.

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SHETTLESTON FREE: CHURCH OF SCOTLAND (CONTINUING)

:

for the year ended 31 December 2025

NOTES TO THE FINANCIAL STATEMENTS - continued

a

Fund Accounting

Fund Accounting Fund Accounting Fund Accounting Fund Accounting Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectivesatthe )
discretion ofthe Trustees.
Designated funds are unrestricted funds earmarked bytheTrustees for particularpurposes.
Restrictedfunds can onlybe used for particular restricted purposes within the objectives of
the charity. Restrictions arisewhen specified bythe donoror orwhen funds areraised for
particular restricted purposes.
Furtherexplanation ofthe nature and purposes ofeach fund is included in the notesto tothe
financial statements.
- Total Total
2 DONATIONS
ANDLEGACIES
DoorCollection		 Unrestricted
404		 Restricted
-		 2025
404		 2024
627
—-
Freewill Offering 17,531 - 17,531 20,305
Gift Aid Tax Reclaim 6,558 - 6,558 3,830
Donations 468 - 468 499
24,962 - 24,962 25,261
3. OTHERTRADING ACTIVITIES
RoofRepairGrant - FCC - 10,000 10,000 -
Building Fund Donations - 6,160 6,160 -
Refund ofCouncilTax - - - 3,480
- 16,160 16,160 3,480
4 INVESTMENT INCOME
Bank Interest - - - -
a
5 CHARITABLE EXPENSES - GENERAL
Remittances to Central Funds 15,193 - 15,1393 12,830
Church Expenses 8,221 16,160 24,381 3,136
Manse ExpénSes : 3,630 - 3,630 2,156
Ministers Expenses - - - ! -
Congregational Expenses 2,770 - 2,770 1,878
Donations - (Note 8) 240 - 240 240
30,054 16,160 46,214 20,240

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

. So,

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 December 2025

5 CHARITABLE EXPENSES -GENERAL (Breakdown analysis) (Breakdown analysis)
Denomination
Outlays		 Minister's
Expenses		 Church
Expenses		 Manse
Expenses		 Other
Expenses		 . 2025
~.
Total		 2024
-
Total		 : -
Contribution towards Central Funds 15,193 - - - - 15,193 12,830
Assembly& Presbytery Expenses - - - - 88 88 91
Communion Expenses - - - - 497 497 280
Supply Costs - Preaching - - - - 1,400 1,400 1,290
SupplyCosts -Travel - - - - 125 125 97
Car Expenses - - - - - - -
Manse Hospitality - - - - - - -
School in Theology - - - - - - -
Evangelistic
& Outreach Expenses		 - - - - - - -
Sermon Audio - - - - - - -
Live Streaming Services - - - - - -
Publications & Literature - - - - 120 120 120
Donations - - - - 240 240 240
Insurance - - 1,473 890 - 2,363 1,963
Heat& Light - - 922 417 - 1,338 1,679
Council Tax - - - 2,324 - 2,324 1,098
Water Charges - 188 - - 188 525
Repairs& Refurbishment Costs - - 21,798 - - 21,798 27
Printing, Stationery& Advertizing - - - - - - -
Website Quilays - - - - - - Le -
Other Experiditure - - : - 540 540 i;
15,193 - 24,381 3,630 3,010 46,214 20,240
Analysis by Fund
Unrestricted Funds 15,193 - 8,221 3,630 3,010 30,054 20,240
Restricted Funds - - 16,160 - - 16,160 -
15,193 - 24,381 3,630 3,010 46,214 20,240

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025

SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

er

6 TANGIBLE FIXEDASSETS
, Freehold
Property Total
£ £
cost a
At 1January2025 75,000 75,000
Additions
;		 - -
At 31 December 2025 75,000
75,000
DEPRECIATION
At 1January 2025 - -
Charge for year -
At 31 December 2025 - -
NETBOOK VALUE
At 31 December 2025 75,000 75,000
At 31 December 2024 75,000 75,000
Church and Manse
TheShettleston FCC congregation have secured legal titleto the Shettleston church property at 7
Wellshot Road, Glasgow, G329NB fortheagreed settlement cost of£75,000.
The purchase pricewasfinanced through a Funding Agreementwith the Free Church ofScotland
(Continuing)whoprovided an interestfree,openterm loan of£75,000.TheShettleston Deacons
Court shall make a minimum annual payment of£1,200towards repayment oftheabove loan,
with this amount tobe reviewed annually bythe Finance& Sustentation Committee effective fro
the date of transfer of titles.
The outstanding balanceon theloan at31 December 2025was £67,200. (2024 -£68,400)
7 DEBTORS&PREPAYMENTS 2025 2024
£ £
Debtors - GiftAid Refund 1,675 -
Prepayments -Various 770 524
2,445 524
All prepayments will be released, as relatingto expenditure having incurred, by31 August2026.
8 GRANTS PAYABLE
The total grants payable duringtheyearto individuals and institutionswasasfollows:
Melville Knox Christian School 2025
240		 2024
240
240 240 ‘
Geographical Allocation
Local 240 240
National - -
Overseas - -
240 240
.
9 CREDITORS:AMOUNTS FALLING DUEWITHIN ONEYEAR
2025 207%
Loan - Free Church of Scotland (Cont) 1,200 1,200
Accrued Charges 229 177
1,429 1,377

Page 12

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025

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||||||||| |---|---|---|---|---|---|---|---| |10|COMPARATIVES|FOR THE STATEMENT|OF|FINANCIAL ACTIVITIES|-|2024| |Unrestricted|Restricted|Total| |Funds|Funds|Funds| |INCOME AND ENDOWMENTS|FROM:|£|£|£| |Donations and|legacies|25,021|240|25,261| |Other Trading|Activities|3,480|-|3,480| |Investment|Income|-|-|-| |Total|28,501|240|28,741| |EXPENDITURE|ON:| |Charitable|Activities| |Direct|Charitable|Expenditure|20,000|240|20,240| |Total|20,000|240|20,240| |NET INCOME/(EXPENDITURE)|8,501|-|8,501| |Transfer|between|Funds|-|-|-| |Net|Movement|in|Funds|8,501|-|8,501| |RECONCILIATION|OF FUNDS| |Total|Funds|brought forward|7,765|-|7,765| |TOTAL FUNDS CARRIED FORWARD|16,266|-|16,266| |11|TRANSFER|BETWEEN|FUNDS| |During the|year there were|no transfers|between|funds.| |12|MOVEMENT IN|FUNDS|Net|Transfers| |At|movement|between|At| |01:01:25|in|Funds|Funds|31:12:25| |£|£|£|£| |Unrestricted|Fund| |GeneralPropertyFundFund-|Free|Reserves.|9,6466,600|(5,092)-|(1,200)1,260|7,8003,354| |Fabric|Fund|-|Designated|20|-|-|20| |TOTAL FUNDS|16,266|(5,092)|-|11,174|

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SHETTLESTON FREE CHURCH OF SCOTLAND (CONTINUING)

NOTES TO THE FINANCIAL STATEMENTS- continued for the year ended 31 December 2025

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13 EXPLANATION OF FUNDS

Unrestricted Funds

The General Fund represents unrestricted funds which the Trustees are free to use in accordance with the charitable objects.

The Property Fund represents freehold property owned by the congregation.

The Fabric Fund has been established as a designated fund by the Deacons’ Court to cover expenditure incurred relating to the physical Church and Manse buildings. Restricted Funds

The Outreach Fund represents a private donations received to be utilised for the purpose of defraying expenditure incurred in its ongoing evangelism program.

14 TRUSTEES REMUNERATION AND BENEFITS

There were no Trustees remuneration for services rendered.

During the year, expenses of £nil (2024 - £nil) were incurred on behalf of Rev. Andrew R Allan in his capacity as Interim Moderator of the congregation.

15 RELATED PARTIES DISCLOSURES

During the year the Trustees were not in receipt of any benefits or payments.

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