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 Ma￿h 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
ag￿appropriate 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 inVo￿e5 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 Acriv￿lEs - 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 oUTw￿H 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 De￿rnber 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 resour￿5)
(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 Fell0V￿1P
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
6￿5
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. cRED￿ORS. AMou￿r$ FALUNG DUE W￿H1N 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
30,1￿0
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