Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2025 for Dunblane Christian Fellowship
Dunblane Christian Fellowship Contents of the Financial Statements forthe year ended 31 March 2025 Page Report of the Trustees Ito4 Independent Examiner's Report Statement of Financial Attivities Balance Sheet Notes to the Financial Statements 8toll Detailed Statement of Financial Attivities 12
Ihnblane Christian Fellowship Rep)rt ofthe Trustees for the year ended 31 March 2025 The Tru5tee5 have pleasure in presenting their report together with the financial ststements and the independent examinerf5 report for the year ended 315t March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charits.es preparing their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 01 January 20151. REFERENCE AND ADMINISTRATION INFORMATION Charity Name Dunblane Christian Fellowship Charitynumber SCIYJ0967 The Elders of the Church are the Trustees. Additional Trustees can be c&opted at any time by the Elders of the Church and are chosen from those members of the Church who are considered to have the appropriate gifts and skills. The Pastor is also an Elder of the Church. STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure The Elders bear the overall responsibility for the affrdirs of the Fellowship and have special concern for its spiritual health and welfare. Constitution The Charity is an unincorporated association. It is governed by its constitution which was adopted on 24 April 1987 and last amended in August 2(M)8. The Church was granted charitsble status on 20 May 1987. Appolntsnent of Trustees The Pastor and Elders are Trustees,. additional Trustees are ctropted from time to time. based on their skills and abilities. The Trustees meet several times 3 year. Appolntsnent of Deacons The role of Deacons is to oversee the practical aspects of running the Fellowship. They are accountable to the DCF Leadership. releasing the DCF Le3dership to concentrate on the spiritual growth of the Church. There is currently one Deacon. Volunteers DCF uses volunteers in most of their activities. They are chosen for their gifts and abilities ènd h3ve been through the disclosure procedu with Disclosure Scotland. The Trustees appreciate the time and efftjrt given by these volunteers. Page I
Jnblane Christian Fellowship Report of theTYustees- contlnued forthe year ended 31 Mah 2025 OBJEcllvES AND AcnvtnES The Objectwe of Ounblane Christian Fellowship IDCFI shall beto 8lor-rfy God through.. Worship. Buildin8 up of the Members in spirr(ual understandin8 and Christian maturity. and trainin8 them toward this end according to their g-rfts and abilities. Spreadingthe Gospel in the immediate area of the Fellowship and as515tin8 in the spreading of the Gospel elsewhere in this country and abroad. * Showing the love ol Christ by serving others. particularly in the immediate community- Doing all things that may be deemed incidental or conducive to the attainment of the Fellowship's objertives. SERVICES DCF holds a weekly celebration service every Sunday at 10_30 am followed by tea and coffee. Communion is celebrated every Sunday. These services are open to all. There are also weekty mid-week Flame and Connect Groups. FLAME These informal sessions, gwe women the opportunity to spend time getting to know each other and grow in their faith. CONNECTGROUP The weekly Connect Group focuses on growing men in their faith and takes different forms, from sharinga meal together, to informal sessions, giving men the opportunity to spend time getting to know each other and studying. CRÈCHE & YOUNG CHURCH Crèche facilities are available for children up to the age of S while the Sunday Celebration is going on. Young Church take5 pl3ce at the same tirne and isfor children frorn the age of 5 to 12. The programme provided foi the children utili5e5 various agappropriate re50urce5. There 15 a150 a programme for teenagers. These groups are open to all children. and visitors. children are encouraged to attend. Young Church and the teenager5. pro8rammes are run by volunteer5fr0rn DCF. all of whom have been vetted by Disc105ure Scotland. MER AcfiviTIES Weddln£s, Funerals & Infant Dedlcatlons-As an integral part of the faith community in Dunblane, DCF is often called upon to officiate at these services, held for both members and non-members alike. School Assemblies- DCF'5 Pa5torlRetiredl is part of the ChaplaincyTeam in the Primary and High Schools in Dunblane. 5UPPOrting pupils at various School events. including leading reli&ou5 School assemblies. Stldln%Alblon FC- As part of supporting the wider community, DCF'S Pastor (Retired) is Chaplain for Stirling Albion FC and sits on the Child Wellbeing and Protection Committee. This inVoe5 attending training and matches, supporting players and their families as well as the Club officials and fans. He has also officiated the wedding of players as well as supporting fans in times of bereavement. MUNCHKINS- This group ha5 been running for4 year5. providing a place forfamilie5 to bring Cwyear-olds to play in a safe environment. The main hall is equipped with bouncy castles and ball pit. a5 well as 50ftplay and toys. This activity ha5 becorne very popular and help5 5UPPOrt hmilies from acros5 the Stirling and Clackfflannan5hire area. The Munchkin5 Café provide5 coffee, tea and 5nack5 for those attending. Munchkin5 tuns every Tuesday morning and every 2nd Saturday rnorning. Page 2
Dunblane Christian Fellowship Report of the Trustees- continued forthe year ended 31 March 2025 OTHER AcrivlEs - continued CHRISTMAS HAMPERS- These are distributed to low-income families in Dunblane and the surrounding area. They consist of food, toys and money, depending on the needs. We also distribute hampers donated by the Stirling Albion FC Foundation. USE OF HALLS BY THOSE WITHIN AND oUTwH THE CHURCH Local groups use the facilities for a variety of events. The Rubber Chicken Theatre Group holds weekly classes for children and young people and puts on shows several times a year. FUNDRAISING Funding comes from Tithes and Offerings of those attending services. Other funding comes from Munchkins and birthday parties in the main hall. PART-TIME STAFF DCF provides part-time employmentfor individuals who require supported employment. We currently employ 3 members of staff, working 4 hours per week. ACHIEVEMENTS AND PERFORMANCE Attendance- The number attending continues to fluctuate and is currently around 50, including children. Young Church numbers have been between 2 and 6 children attending. DUNBLANE E)ffRAVAGANZA Every year DCF supports the Dunblane Extravaganza. a local community event held in November. which allows shops and businesses to showcase their activities. This event sees around IOIXJ people come in to see DCF decorated with a Christmas theme and buy hotdogs, burgers and waffles. This is a very popular event in the DCF calendar. Page 3
Dunblane Christian Felk>w5hip Report of the Trustees- contlnued for the year ended 31 March 2025 FINANCIAL REVIEW The principal source of income is the weekly tithes and offerings plus the amount we receive from those offerings where the donor has signed a Gift Aid declaration. Additional funding comes from Munchkins, the Café and parties. RESERVES POLICY It 15 the Trustee5' policy to hold reserves of £20,(KX) unrestricted fund5, and the Trustees will continue to review this with current expenditure. STATEMEMf OF TRU5fEES RESPONSIBILMES Charity law requires the Trustees to prepare financial statements for each financial yearthat show a true and fair view of the state of affairs of the charity and its financial activrties for that period. In preparing those financial statements the trustees are required to: •Select suitsble accounting policies and apply them con5iStently •Make judgments and estimates that are reasonable and prudent •State whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disc105ed and explained in the financial statements •PreparÈ the financial statements on the going concern basis unless it is inappropriate to presume that •The charity will continue in operational existence The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment {Scotlandl Act 2CM)5 and the Charities Accounts (Scotlandl Regulations 2(M)6. They are a150 responsible for the prevention and detection of fraud and other irregularities. Approved by the Trustees and signed on their behalf: 19 Dernber 2025 Date rustee Page 4
Independent Examlner's Rewt to the Trustees of Dunblane Chrlstlan Fellowshlp We report on the accounts for the year ended 31 March 2025 set out on pages Six to eleven. Respective responsibilvties of trustees and examiner The charity's trustees are responsible for the preparation of the account5 in accordance with the term5 of the Charities and Trustee Investment1Scotland} Act 2005 and the Charities Accounts1Scotlandl Regulations 2006 las amended). The charity's trustees consider that the audit requirement of Re8ulation Iolllla) to Ic) of the Accounts Regulations does not apply. It is our responsibility to examine the accounts as required under Section 4411}(c) of the Art and to state whether particular matters have come to our attention. Basls of the Independent examlnerfs report Our examination w35 carried out in accordance with Regulation 11 of the Charities Accounts (Scotlandl Regulation5 2006 (as amended). 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 seeking explanations from you as trustees conceming such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts. Independent examlner's statement In the course of our examination. no matter has come to our attention: (11 which gives us reasonable cause to believe that. in any material respert. the requirements - to keep accounting records in accordance with Section 4411)lal of the 21J05 Act and Regulation 4 of the 2CK16 Account5 Regulations- and to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or (2} to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Cathedral Accounting Sep4ices Ltd Chartered Management Accountants 35 Montgomery Crescent Dunblane FK15 9FB Date: 19 December 2025 Page 5
Dunblane Christian Fellowship ststement of Financial Activities for the year ended 31 March 2025 2025 2024 Unrestricted fund5 Restricted funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations 54.255 56.345 49,018 Other trading activities Grants received 9.676 9.676 6.638 63,931 66.021 55,656 EXPENDITURE ON Charftable Actlvlties Salaries Fabric costs Donations given Worship costs Other resources expended Total 30,0(KI 2S.180 30,000 31.114 30,000 6,167 505 21.731 780 5.934 16.274 816 16.274 816 72.270 5.934 78.204 59.183 Net galns / (losses) on 5nvestments NET INCOME / (EXPENDITUREI before transfers (8,339) (3.8441 (12,183) (3,5271 Transfer between funds Net incoming/(outgoin8 resour5) (8,339) 13,844) {12,1831 (3,5271 RECONCILIATION OF FUNDS: Total funds brought forward 19.078 13.611 32.689 36.216 TOTAL FUNDS CARRIED FORWARD 10,739 9,767 20,506 32,689 These notes form part of the financial statements Page 6
Dunblane Christian Fell0V1P Balance sheet As at 31 Marth 2025 2025 2024 un$t1kted Restrfcted funds funds Total funds Total funds Notes FIXED ASSETS Fixed Assets 4270 4.270 8.995 CURREpif ASSErs Debtors Cash at bank 802 25,148 25.950 5.174 5.174 13.611 13.611 18.785 18.785 CREDITORS Amounts falling due within one year (2.549) 12,549) 12.2561 CURRE ASSErs 2,625 13,611 16,236 23.694 TOTAL ASSEfs LESS CURREKr LIABILtTIES 13,611 20.5 32,689 NEf A55Efs 65 13.611 20.506 32,689 FUNDS Unrestricted funds: General fund 6A95 19.078 Restricted funds.. Building fund Community Youth Worker &220 5,391 13.611 8.220 5.391 13.611 TOTAL FUNDS 20.506 32,689 The financial statements were approved by the Board of Trustees on 19 December 2025 and were si ned on its behalf b These notes forn) part of the financial statements Page 7
Dunblane Christian Fellowship Notes to the Financial Statements for the year ended 31 March 2025 I. ACCOUNTING POLiaES Basis of preparing the financial statements The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 '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 IFRS 1021 (effective 01 January 20151,, Financial Reporting Stsndard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, the Charities and Trustee Investment Ikotlandl Act 2005 and the Charities Accounts Iscotlandl Regulations 2006 las amended). The financial statements have been prepared under the historical cost convention with the exception of investments which are include at market value, and on the Eoing concern basis. They are presented in Sterling. The charity has applied Update Bulletin l as published on 02 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section IA. The preparation of financial statements in compliance with FRS 102 requires the trustees to exercise theirjudgement in the application of the charity's accounting policies. They do not consider that there are any matters arising in this regard that are so significant to the financial statements as to require separate disclosure. The principal accounting policies applied in the preparation of these financial ststements are set out below. They have been applied consistently to all years presented, unless otherwise stated. Income Income, including government and other grants, whether capital or revenue, is recognised in the Statement of Financial Activities when the charity has entitlement to the funds. it is probable that the income will be received, the amount can be measured reliably, it is not deferred and any performance conditions attached have been met. Legacies are recognised when received. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obliBation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be qUired 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 cost 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. Governance costs Governance costs relate to those costs necessary to provide governance infrastructure which allow Dunblane Christian Fellowship to operate and to generate the information required for public accountability. Apportionment of sUPPOrt costs Resources expended are shown of the Statement of Financial Activities categorized by charitable activity and governance costs in accordance with the requirements of the Statement of Recommended Practice. Certain costs are capable of direct attribution to the categories.. however some costs are attributable to more than one category. These costs have been apportioned to the specified categories. Taxation The charity is exempt from tax on its charitable activities. Irrecoverable VAT is included within the relevant cost for which it was incurred. Page 8
Dunblane Christian Felk>w5hip Notes to the Flnanclal Statements- contlnued for the year ended 31 March 2025 l. AccoupinNG POLICIES- continued Fund accountln8 Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrirtions arise when specrfied by the donor or where funds are raised for particular restricted purposes. Operating leases Rentals applicable to operating leases are charged to the Statement of Financial Activities over the period they are incurred. Charges incurred as a consequence of the termination or reversal of operating leases are reco8nised as an expense in the year in which the relevant event occurs. Incentive5 provided to enter into operating leases are treated a5 a redurtion of the rental expense, and are allocated on a straight line bas over the lease term, or matched against temiination payments if applicable. Debtors and credltors due wlthln one year Debtors, prepayments, creditors and provisions are recognised at the transaction value, after taking account of any discounts or impairments. Cash at bank and in hand Cash at bank and in hand indudes cash, bank current accounts, and Sumup net deposits with a maturty date of 12 months or less from the date of opening. 2. OTHER TRADING AcrNmES 2025 2024 Hall lets Cafe proceeds & artivities income 8.598 1.078 9,676 5.690 6,638 3. CHARrrABLE AcnviTIES COSTS Direct costs Support costs Totals Salary costs Fabric costs Worship costs Depreciation of fixed assets Other resources expended 30.IX 30.000 31,114 10,704 5,570 816 31,114 10,704 5,570 816 30,OCK) 48,204 78,204 Support costs totalled £48,204 includin8 governance costs of £816. Support costs have been attributed to the charttable activities as follows: costs of heat and light. cleaning & gardening have been applied to fabric costs.. office costs have been applied to worship: govemance costs are included in other resources expended: other costs are divided between salary. fabric and worship costs in proportion to their direct costs. Page 9
Dunblane Chrlsllan Fellowshlp Notes to the Flnandal Statements- contlnued for the year ended 31 March 2025 4. TRUSTEES REMUNERATION AND BENEFfTS Trustees remuneration is disclosed in note 6. Except for the Pastor. no other member of the Trustees received remuneration during the year. The remuneration of the Pastor is agreed by the Trustees. Trustees, expense$ Travel, fabric. office and incidentsl expenses amounting to £Nil12023: £Nill were reimbursed to the Trustees {2023: 0). S. STAFF COSTS 2025 2024 Gross salaries and national insurance 30.0(X) 30.OCM) 30,000 30,000 No employee had employee benefits in excess of £60,(NJO {2024: none). The average number of full time employees during the year was 1 {2024- 1 full-time ernployeel. 6. FIXED ASSETS Fixed assets Cost At 01 April 2024 Additions Disposa15 At 31 March 2025 21,437 22,282 Aggregate depr At 01 April 2024 Aggregate depr on disposals Charge foryear At 31 March 2025 12,442 5,570 18,012 BOOK VALUE At 31 March 2025 4,270 At 31 March 2024 8,995 7. DEBTORS: AMouKfs FAWNG DUE WITHIN ONE YEAR 2025 2024 Gift Aid 802 Page 10
Dunblane Christian Felk>w5hip Notes to the Flnanclal Statements- contlnued for the year ended 31 March 2025 8. cREDORS. AMour$ FALUNG DUE WH1N ONE YEAR 2025 2024 Other creditors 2.549 2,256 9. MOVEMEMf IN FUNDS- 2025 At 01 April Net movement At 31 March 2024 in funds 2025 Unrestrlcted funds General fund 19.078 {12.183) 6.895 Restrfcted funds Rural Scotland Grant Building fund Community Youth Worker 8,220 5.391 13,611 8,220 5,391 13,611 32,689 (12,1831 20,506 9. MOVEMEMf IN FUNDS- contlnued Net movement in fun(ts, included in the above are as follow5: Net income before Transfers Incoming resources Resources expended Movement in funds Transfers Unrestricted funds General fund 63,931 (72,270) (8,3391 {8,339} Restrictsd funds Rural Scotland Grant Building fund Community Youth Worker 15.934) (3.8441 13.8441 15,9341 (3.844) 13,8441 66,021 (78,204) 112,1831 (12,1831 Page 11
Dunblane Chrlsllan Fellowshlp Oetalled Statefflent of Anandal Actlvltles for the year ended 31 March 2025 2025 2024 INCOME & ENDOWMENTS Donatlons and legades General donations Gift aid 48.202 8.143 56.345 49,018 49,018 Other tradlng acthiltles Hall lets Café proceeds & activities income 8,598 1.078 9,676 5,690 948 6,638 Total incomin8 resources 66.021 55,656 EXPENDITURE Salarie5 Premises & equipment upkeep Consumables Donations given Worship 30.(XXI 30,180 934 30,10 5,591 576 505 500 37,172 3CA) 61.414 Other Insuran Affiliation5 Photocopy costs Equipment Car Expenses Activities Credit card & other char8es Miscellaneous Depreciation of fixed assets 1,813 128 1.697 128 5.934 391 1,549 326 263 8,975 211 4,171 423 267 5,570 15,974 5,359 21,231 Governance costs Independent Examiner's fees 816 816 780 780 Total resources expended 78.204 59,183 Net income / lexpenditurel (12.1831 13,5271 This page does not fomi part of the statutory financial statements Page 12