Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
Charlty reglstratlon number SC001016 (Scotlandl
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$tsas
Charty number (Scotlandl
SC001016
Prlnclpal address
Binghill Drive
Milltimber
Aberdeenshire
Unrted Kingdom
AB13 OJE
Auditor
AzetsAudit Services
37 Abyn Place
Aberdeen
Unf(ed Kingdom
AB10 1JB
Bankers
Virgin Money plc
1 Queens Cross
Aberdeen
Unrted Kingdom
AB15 4XU

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
CONTENTS
Page
Trustees report
statement of Trustees responsibilities
Independent auditorfs report
Stslemenl of financial activities
10- 11
Balance sheet
12
Stslemenl of cash flows
Notes lo the financial ststemenls
14-27

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual report and financial slalements for the year ended 31 December 2024.
The financial slalemènts have been prepared In accordance with the accounting policies set out in note 1 to the
financial stslemenls and comply wth the Charty's governing document, the Charities and Trustee Investment
(Scollandl Act 2005, the Charities Accounts (Scollandl Regulations 2006 las amended) and 'Accounling and
Reporting by Charities.. Slalement of Recommended Practi￿ applicable lo charities preparing their a￿ount$ in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 las
amended for accounting periods commencing from 1 January 20191.
ObJectlv&s and actlvllles
The principal objective of Deeside Christian Fellowship Church I'the Church l is "Knowing Christ and making
Him Known"
The Trustees have paid due regard to guidance issued by the OSCR in deciding what activities the charity should
undertake.
Achievements and performance
The following achievements and perfomiance covers the period from 1 January 2024 to 31 December 2024.
The objective and aims are achieved in various ways..
li
Regular weekly Sunday Church services in Milltimber. Tillydrone and Torry were held throughout 2024. The Hope
Church, Torry. building was gifted by the trustees of the Victoria Hall in 2024.
Numerous young people's and children's activities including Junior Church, the Celebration Group for children
and adults with learning challenges, children's clubs, Holiday Bible Club, Soccer School, and the provision of
crèche facilities during Sunday services as well as boys and girls Bible Study groups.
The Church is divided into Home Groups for adults which meet regularly for Bible study, prayer, practical care
and support. The ￿rider activities of the Church include women's and men's ministry, and various evargelistic
inilialives. The aim is lo encourage members lo take an active role in society through their everyday lives, and by
serving in some practical way in the Church or local community. A large number of members are involved in The
Lighthouse Project based in Tillydrone.
During 2024 the Donside Community Church in Tillydrone continued to grow alongside The Lighthouse Project
and by the 31 March 2024 all staff and volunteers were using the building lo run their various groups and Church
services. The now refurbished multi-purpose facility is ideal for Church services as well as smaller community
focused ones. In addition to the weekly Church services the foodbank is operated by The Lighthouse Project.
As noted above the Hope Church building, Torry was legally concluded in 2024 and weekly services are held on
a Sunday aftemoon together with a Junior Church. During the week Mainly Music, a fun music group fr)r pre-
school children is held.
The objective is achieved through the support of a number of Christian charitable organisalions, including
Transforming Lives for Good, Street Pastors, Peaced Together and Youth for Christ.
The Church supports a large number of organisations such as Tearfund. Operation Mobilisation, IJM. Children for
Christ in Romania, Dochas Education Trust. Wcliffe Bible Translators as well as the Church supporting an
orphanage and school in rural India.

Docusign Envelop8 ID.. 6AOC03CfAAC&4EEW5E.1856859DE3Cg
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Church's mèmbership is muliicultural and consists of 247 members attending Deeside Christian Fellowship
(May 20241, 38 members attending Donside Communty Church {June 20241 and 30 members attending Hope
Church, Torry. The regular attendance at Sunday momlng services is around 350 people. The number attending
youth activities extends lo some 120.
The church is entirely self-funded by ils members and adherent& BudJeting ten¢Js lo be expenditure lead alC￿g
th speoal offerings to raise fvnds for speofic projects.
Communlty Involvement & Charltsble A¢tlvltle$
The Church invests in developing a strong sense of community. The wnmunity invofvement in¢lude$ both
praclical and financial support as follows..
The Project has been operating in Tillydrone Since 2003. created and njn by the DCFC Outreach Pastor with
many volunteers. Although originally started to provide support for men and women being released frLyn prison
with a view to re-integrating them into society, the Project has now grown to providing physical, emotional and
spiritual help to many wlhin the community. Being one of the most deprived areas of Aberdeen, Tillydrone suffers
from many complex social issues. The Lighthouse, aihough part of the DCFC charity, seeks lo be seif4unding in
that there are restricted fvnds donated by supporters speryfically for this project.
In addition to many volunteers thè Lighthouse staff has empkjyees, an experienced soual worker and a
youth support worker.
The project eA)nlinues to operate a food b8nk 8t Tiltydrone.
Project staff and volunteers provide support within the schod environment for chiljren facing tehavioural
dilfi¢ullie$ and challenging circumstances.
At the year end tre Churth has one ministy trainee started on a multi-year leadership training program in
September 2023. He successfully completed the second year of his training combining formal study with practical
hand5won ministy training and mentoring by church staff. Another trainee left in September 2024. having
comF4eted three years trainin9, and became the Pastor of a Church in Glasgow.

Docusign Envelop8 ID.. 6AOC03CfAAC&4EEW5E.1856859DE3Cg
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A creatNe childrèn and yc4Jth programme is provided for all age5, ranging from pr￿Ch￿l lo fijrther education.
These include groups meeting speuficalty lo cater for a pa￿"cular demographic and open to all within the
Millllmtser communty and neighbourhood..
Fusion Friéay- a ￿810n. of groups for all ages of children and young people from P1- S6, whether il's iusl a
'place to hang out wlh friends, or answering the big questions in life, the committed leaders seek to guide and
suppKsrt the children and young people in these important years when often the struggles of low self*steem and
self-worth are more evidenL
-Annual events e.g. summer holiday dub, cross training and a football camp.
- The Ark- a Flaee for building relationships for todders and their aduh ¢arer, wth crafts, story & song time.
- Mainty Music-fijn music groups for parents and carers lo enjoy together their Pr￿Schoc1 aged children.
- The Celebration Group- a friendship group for vulnerablg chilJren and adults wth disabil￿.e$ whilg teaching
them ba&c Bitlical principlgs in ways that are relevant to th8m.
'Vlho let the Dad's Out?'_ catering for young fathers while offering support in the fatherlthild relationship.
Flnanclal rovlew
Financial position
The Trustees have assessed the major nsks to which the Church Is exposed. in particular those related to the
operations and finance of the Church and are satisfied that systems are in Flace to manage the expogjre lo
major risks.
Reserve3 policy
The Church carries financial re8erve8 of a level that il con8ider8 appropriate for its future wor
Kèy managèmont and remunerntlon
The pastors of the Church a￿ identffied as key managemenL The key management remuneration is reviewed
annually by an independent suwroup of the TnJ8lees.
Rl$k manag•m•nt
The Trustees have a dirty to itlentify and revlew the risks lo which the charity is exposed and to ensure
appropriate Controls are in place to provide reasonable assurance against fraud and error.
The Church has pdiaes in place to cover the main areas of risk induding the protection of children and
vulnerable ad￿lS., and health and safety. The Church's child protecb'on policy has teen reviewed and approved
by CCPAS. Annual child protection training lakes place each year. PVG chgcks arg sought on all new appointees
who are working wth chldren, youth and VLlnerable adLIts.
The treasurers, who are serving deacons have appropriate training and experience in financial matters and
maintain regular communication wrth the ekjers and are required to make them aware of any finanaal risks. A
financi81 report is made lo the Church at Six monthly inleNals lo ensure the membership is aware of the Church's
financial status. A process of govemance is e8tabli8hed lo control the financial transactions of the Church.
Future plans
The Church plans to continue the activf(ies as outlined above within its objective5 and airns with the principal aim
being 'Knowing Christ and making Him Kncp•Vn"

Docusign Envelop8 ID.. 6AOC03CfAAC&4EEW5E.1856859DE3Cg
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Structure. governance and management
Governing document
The Church is controlled by its goveming document, a deed of trust and constitutes an unincorporated charity.
The Trustees & Elder8 vtho served durfng the year and up to the d81e of 8lgnalure ofthe financial stslemenls
were..
(Resigned 31 August 2025}
(Resigned 22 May 20251
Post year en￿￿¢¢8Pted an invitation to become Lead Pastor of Grandview Church in Ontario.
Canada and wll resign as a Trustee on 30 September 2025. The Trustees want to thank ￿r his 21 years
of servirE. for his friendship, his teaching, his care and service in all sorts of ministry areas of the Church.
In addition the Trustees want to thank both
end for their contribution to the Churth over Tnany years.
Lead D•acon$
Logistr'csEvents Action Group Leader (Resigned 27 June 20251
Facilities IBuilding$l Action Group Leader
F￿111t10$ (Technicall Action Gr￿P Lgadgr
Deacons
Chairm8n
CL>Treasu￿r
C0-Treasu￿r
(Resigned 31 July 20251
(Appointed 27 June 20251
(Resigned 31 December 2024)
(Resigned 1 February 2024)
(Resigned 1 JLIY 20241
(Resigned 27 June 2025)
{Resigngd 27 June 2025}
IAppoinl8d 27 Jung 20251

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Constltutlon and Oryanlsatlonal structure
The Church is an independent evangelical church established by a Deed of Trust dated 30 April 1976.
The Church is led by an Elders Group and supported by a Deacons GroLJP. The Elders comprise the Teaching
Pastor, the Outreach Pastor, the Care Pastor, the Youth Pastor and a number of Elders appointed by the Church.
The Elders are ex officii Trustees on behalf of the Church. The Elders are responsible for the spiritual direction
and pastoral care of the Church. Elders are appointed by the members of the Church from lime to lime following
nominations made by the Elders. New Elders are appointed on the basis of scriptural qualifications and more
often than not are recruited from the Deacons having served there and gained an inlimale knowledge of the
workings of the Church.
Deacons are appointed by members of the Church following nomination by the members. to conduct and
manage its financial and general business and practical affairs. From their own number. the Deacons appoint
to act as joint Treasurer. The Deacons normally hold office for three years but in some cases this can be longer.
The Deacons Group al present comprises 13 members from a variety of professionallbusiness backgrounds all
of whom have an interest in the spiritual wellbeing of the Church and its individual members.
Both Elders and Deacons meet at least monthly and decisions are made on a consensus basis. Deacons and
Elders hold joint meetings on a quartedy basis.
The Elders Group is responsible for the strategic direction and pastoral wellbeing of the Church and can delegate
practical matters lo the Deacons. The Deacons in tum will delegate tasks to smaller committees and rotas. The
ulb'mate responsibility for running the Church rests with the Elders.
The responsibility for the day lo day running of the Church and the Offi￿ is delegated lo the Pastors and the
administration team.
The Trustees report was approved by the Board of Trustees.
Trustee
Dated.. 22 September 2025

Docusign Envelop8 ID.. 6AOC03CfAAC&4EEW5E.1856859DE3Cg
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees are responsible for preparing the Trustees Report arKI the financial statements in accordance with
applicable law and United lQ"ngdom Accounting Standards Iunrted ￿"ngdoM Generally AceÉpted AC￿U￿￿n9
Practice).
The law applicable to charits'es in Scotland requires the Trustees to prepare financial statements for each financial
year which give a true antl fair view of the stale of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial statements, the Trustees are required lo..
- seled suitable accounting policies and then apply them consistently,.
- observe the methods and principles in the Charities SORP..
- make judgements and estimates that are reasonable and prudent.,
- slate whether applicable accounting standards have been follth¥ed, subject lo any material departures disclosed
and explained in the financial slalements,. and
prepare the finanaal statements on the goirvJ concem basis unless it is inappropriate lo presurrE that the charity
11 continue in operation.
The Trustees art re$ponsit4e for keeping sufficient accounting records that disclose with reasonatle accuracy al
any time the financial position of the eharity and enable them to ensure that the finanei81 statements comply wlh the
Charities and Trustee Investment Iscoljandl Act 2005, the Charities Accounts IScotland} Regulations 2006 las
amended} and the provisions of the trust deed. They a￿ also responsible for safeguarding the assets of the charty
and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF DEESIDE CHRISTIAN FELLOWSHIP CHURCH
Oplnlon
We have audited the finanaal statements of Deeside Christian Fellowship Church Ithe 'charity'l for the year ended
31 December 2024 which comprise the statement of financial activities, the balance sheet, the statenEnt of cash
flows and the notes lo the financial slatemenls, including a summary of significant accounting poliaes. The financial
reporting framework that has been applied In their preparation is applicable law and United Kingdom Accounting
Stsndard5, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial slatemenls".
give a true and fair view of the slate of the charity's affairs as at 31 December 2024 and of its incoming
resour¢es and appli¢alion of resources, for the year then ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿,.
and
have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scollandl
Act 2005 and regulation 8 of the CharitiesAccounts IS¢ollandl Regulations 2006 las amended).
Basls for oplnlon
We conducted Dur audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described In the Audilorts ￿SpOnsibl1rt1es for the audit of
the financial slalements section of our report. We are Independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical
Stsndard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have ¢onduded that the Trustees use of the going concern basis of
accounting in the preparation of the financial staternenls is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or
conditions that, Individually or collectively, may ca51 significant doubl on the charity's ability lo continue as a going
concern lor a period of at least twelve months from when the financial slalements are 8Uthorised for issue.
Our responsibilities and the responsibilities of the Trustees ￿rith respect to going concern are described in the
relevant sections of this report.
Other Infomiatlon
The other information comprises the information induded in the annual report other than the finamial statements
and our auditor's report thereon. The Trustees are responsible for the other infomiation contained within the annual
report. Our opinion on the financial statements does not cover the other Information and we do not express any fomi
of assurance conclusion Ihereon. Our respon5ibilily is lo read the other Information and, in doing so, consider
whether the other Information is materially inconsistent wlh the financial slalements or our kn￿edge obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify such malerkql inconsistencies
or apparent material misstslemenls, we are required lo determine whether this gives rise to a material misstslemenl
in the financial statements themselves. If, based on the work we have performed, we Conclude that there is a
material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Mattgrs on whlch wg arg requlred to rnport by exception
We have nothing lo report in respect of the following matters in relation lo which the Charities kcounts Iscodandl
Regulations 2006 las amended) require us to report lo you if, in our opinion.
the information given in the financial statements is inconsistent in any material respect ¥Mth the Trustees
report., or
proper accounting records have not been kept", or
the financial slalements are not in agreement with the accounting records.. or
we have not received all the information and explanations we require for our audit.

Docusign Envelop8 ID.. 6AOC03CfAAC&4EEW5E.1856859DE3Cg
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF DEESIDE CHRISTIAN FELLOWSHIP CHURCH
Responsibilities of Trustees
As explained more fully in the stslement of Trustees responsiblilies, the Trustees a￿ ￿spOnSible for the
preparation of the finanaal slalements and for being satisfied that they give a true and fair view, and for such
intemal control as the Trustees determine is necessary lo endI￿e the preparation of finawal statemenls Ihal are
free from material misslatemenl, %thelher due lo fraud or error. In preparing the financial ststements, the Trustees
are responsible frjr assessing the charity's abilty lo continue as a going concem, disclosng. as apFli¢able, matter$
related to going concem and using the going concem basis of accounting unless the Trustees either intend to cease
operations, or have no realistic altemative but to do so.
Audltorfs rwpon¥lbilltle¥ for th• audlt of the flnanclal ststsmgnts
We have been appointed as auditor under section 4411)Icl of the Charities and Trustee Investment Iscolandl Act
2005 and report in accordan￿ with the Act and relevant regulations made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misslatemenl, whether due to fraLKI or error. and to issue an audrtorfs report that includes our opinion.
Reasonatle assurance is 8 high level of 8ssurance but is not a guarantee that an audrt conducted in accordance
th ISAS (UK) will always delect a maleTial misslalement when it exists. Misstatements can arise from fraud or
error and are considered material rf. individually or in the aggregate, they could reasonably be expected lo influence
the economic decision8 of users taken on the basis of these finaw818latemenl8.
A further descripts'on of our responsibillies is available on the Financi81 Reporting Council's website 81-. https-.11
www.frc.org.ukJ8udilorsresponsibilitie& This description fomis part of our auditof s report.
Extent to whlch the audlt wag consldered capable of detsctlng Irregularltles. Includlng fraud
Irregularitses, including fraud, are instances of non-compliance wfÉh laws and regulations. We design procedures in
line with our responsibilities, outlined above and on the Financial Reporting Counal's website. to delect material
misstslemenls in respect of irregularities, induding fraud.
obtain and update our understanding of the entity, rts athviti'e$. its ￿ntrol environment, and I'kely fvlure
development$, induding in relation lo the legal and regulatory framework apF4icable and how the entty is comptying
th that framework. Based on this understanding, we identify and assess the risks of material rnisstatemenl of the
financial statements, whether due to fraud or èrror, design and perform audit procedures responsive to those risks,
and obtain audit evidence that 1$ suffiaent and appropriate to provide a basis for our opinion. This indudes
con$iderali¢x of the risk of acts by the entity that were contrary to 8pplicable18WS and regulations, in¢hJding fraud.
In response to the risk of irwularitses and noTrcomFlIan￿ wlh laws and ￿gUlatiOnS, induding fraud, we designed
procedures whith included..
Enquiry of managgmonl and tho$8 Charged with governance around actual and potential lth'galion and
daims as well as actual, suspected and alleged fraud,.
Reviewing minutes of meetings of those charged with governance.,
Assessing the extent of compliance with the laws and regulations considered to have a direct material
effect on the financial statements or the operations of the entity through enquiry and inspection,.
Reviewng financial statement disclosures 8nd testing to supporting documentation to assess compliance
th applicable laws and regu181ions',
Perfomiing audit work over the risk of management blas and overrode of controls, Including testlng of
journal enthes and other adjustments for appropriateness, evaluating the business rationale of significant
transactions outside the nomial course of business and reviewing accounting estimates for indicators of
potential bias.
Because of the inherent limrfcations of an audit, there is a risk that we will not delect all irregularitie$, in¢lutJing those
leading to a material misslalement in the financial statements or nor￿coM￿lIan￿ with regulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions reflected
in the finanaal 5ts1emen15, as we will be less likety lo become aware of instances of n0￿ComplIance. The risk of
not delech.ng a material rni5Statemenl resulting from fraud is higher than for one resulting from error, as fraud may
involve cdlusion. forgery, intentional omissions, misrepresenl81ions, or the override of intemal eontrol.

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF DEESIDE CHRISTIAN FELLOWSHIP CHURCH
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance wth regulation 10 of the Charities
Accounts IScoUandl Regulations 2008. Our audit work has been undertaken so that we might state lo the charity's
trustees those matters we are required to stale to them in an auditor's report and for no other purpose. To the fullest
extent permitted by law, we do not accept or assume responsibility lo anyone other than the charity and the charity's
trustees as a body. for our audit work. for this report. or for the opinions we have formed.
for and on bèhalf of Azets Audit Sèrvicès
22 September 2025
Chartergd Accountsnts
Statutory Auditor
37 Albyn Place
Aberdeen
United Kingdom
AB10 1JB
Azels Audit Services is eligible for appointment as auditor of the charity by virtue of ils eligibility for appointment as
auditor of a company under section 1212 of the Companies Act 2006.

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
STATEMENT OF FINAN¢iALA¢TMTES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
fvnd•
¥•Th*rnl O*•l¥n*t•d
ZQZ4
fvnd•
fvnd•
¢lMlgnAt•d
ZIIZ4
2Tr24
zozj
2023
Donations
Oth•rtrading
829.615
13.462
,771
247.695
2.113
1.OJ1,081
1S,575
588.341
9.445
179.308
1.872
1.647
7TT,092
1,647
Totql In¢orn•
843.077
3,771
249.808
1.096,658
598.352
9.443
182.627
790,422
62,74S
507.428
109.586
185.421
172,331
772,238
11S.849
5Q7.815
502
33,875
343.223
57.5$4
459,S74
659,274
Imar￿9￿￿0nl & adminigtratrn
99,391
Tokni •xpbndth
$70.171
89,391
276.007
914,$69
683.664
34.377
400.807
1,118,848
LO￿OndI$poSololfi￿¥d 45g¢t*
10
2.884
2,e84
1.20S
1,205
Toial•xpeTrd￿J
573.055
99,391
275.007
947,453
684.869
34,377
4W.807
1.120,053
270.022
195,6201
149,103
186.517)
124.9341 F18.180) 1Y29,6311
10-

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
STATEMENT OF FINAN¢iALA¢TMTES ICONTINUEDI
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
lund•
4•nbrnl d*•l¥n*t•d
2024
fund8
fvnd•
fu￿d¥
dMignAt•d
2023
ZQZ4
2Tr24
2112¥
2023
270.022
{95,•201
125.1991
149,Z03
186.517)
(24.9341 (218.IJO) IJ29,I311
15&16
20,507
163,0731
42.566
101.603
{59.5481
I42.￿$}
N•t InvJThwll•xp•ndttur•ltorth•y••rf
N•tmOvbmbnlitsfund•
2*),529
17,367
149,203
15.086
{84.4821 {280.235) (329,6311
Fund Wanc•sal l January 2024
16&11
285.564
825,599
82.098
1.173,258
250.478
910.080
342.331
1.502,989
Fund DMmbvT2024
550.033
Q66,905
99.403 1.322,461
2fj5.564
825.598
82.096
1.17J,25

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notss
Flxgd assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
1,044,124
814,514
30,049
334,326
15,518
403,699
364,375
419,217
Credltots: amounts falllng due wlthln
one year
14
186,0381
160,4731
Net current assets
278,337
358,744
Totsl assets less current liabilities
1,322,461
1,173,258
Ineome funds
Restricted funds
Unrestricted funds-
Designated funds
General unrestricted funds
99,463
82,096
eneral
16
16
666,905
556.093
e25,598
265,564
1,222,998
1,091,162
1,322,461
1,173,258
The financial statements were approved by the Trustees on 22 September 2025.
Trustee
12-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from opgratlng actlvltlgs
Cash generated fromllabsorbed by)
operations
20
21,354
1238,7001
Investing activities
Purchase of tangible fixed assets
Investment income received
190,7271
15,2621
1,647
Net cash used In Investlng actlvltles
190,7271
13,6151
Net cash used in financing activities
Net decrease in cash and cash equivalents
169,3731
1242,3151
Cash and cash equivalents at beginning of year
403,699
646,014
Cash and cash equivalents al gnd of y9ar
334.326
403,699
13-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcles
Charity infomiation
The ¢harily is a public benefit entity, a registered Charity in Scotland and is unincorporated. The address of
the principal office is Binghill Drive, Milltimber. Aberdeenshire, United Kingdom. AB13 OJE.
1.1 Accounllng conventlon
The financial statements have been prepared in accordance with the charity's governing document, the
Charities and Trustee Investment Iscouandl Act 2005, the Charities Accounts (Scollandl Regulations 2006
las amended) and 'Accounting and Reporting by Charities." Slalement of Recommended Practice applicable
lo charities preparing their accounts in accordance wlh the Financial Reporting Standard applicable In the UK
and Republic of Ireland IFRS 1021° las amended for accounting periods commencing from 1 January 20191.
The charity is a Public Benefit Enlily as defined by FRS 102.
The financial slalements are prepared in sleding, which is the functional currency of the charity. Monetsry
amounts in these financial stslemenls are rounded lo the nearest £.
1.2 Going concern
Al the lime of approving the financial slalements the Trustees have a reasonable expectation that the charity
has adequate resources lo continue in operational existence for the foreseeable fvture.
Therefore, the Trustees continue to adopt the going concern basis of accounting in preparing the financial
slalements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Reslricled funds are subject lo specific conditions by donors as to how they may be used. The purp)ses and
uses of the restricted funds are sel out in the notes lo the financial slatemenls.
1.4 Incoming resources
Income is recognised when the charity is legally entitled lo il after any performance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be received.
Cash donations are recognised on re￿ipt. Other donations are recognised once the charity has been notified
of the donation. unless Performan￿ conditions require deferral of the amount. Income tax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the lime of the donation.
Leg8cies are recognised on receipt or otherwse if the charity has been notified of an irllpending dislribulion,
the amount is known, and receipt is expected. If the amount Is not known, the legacy is treated as a
conlingenl asset.
1.$ R9Sou￿0S expgnd9d
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation commith.ng the
charity lo that expenditure, il 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 tmsis and
has been classified under headings that aggregate all cost related lo the category. Where costs cannot be
directly attributed lo particular headings they have been allocated lo activities on a basis consislenl with the
use of resources.
14-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢¢ounllng poll¢lg$
Icontlnugdl
1.6 Tangibl8 fixad assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost, nel of depreciation
and any Impaiment losses.
Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives
on the following bases..
Church buildings and office
Church manse
Equipment
2.fi on cost
20k on cost
150h on cost
The gain or loss arising on the disposal of an asset Is determined as the difference be￿een the sale
proceeds and the carrying value of the asset, and is recognised in nel incomellexpendilurel for the year.
1.7 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required lo make judgements,
eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The eslimales and associated assumptions are based on historical experience and other
factors that are considered lo be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the estimate is revised where the revision affects (￿lY that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Key sources of estimation uncertainty
Property valuation
Al each reporting end dale, the charity Teviews the carrying value of ils properties lo determine whether there
is any Indication that those assets have suffered an impairment loss. If any such Indication exist5, the
recoverable amount of the asset is eslimaled in order lo determine the extent of the impairment loss lif any).
The Carrying value of the properties is reviewed for indicators of impairment on an annual basis taking into
consideration any recent third paty valuations and the knowledge of the Iruslees.
15-

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL 8TATeMeNT8 ICONT14UEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
DonAUon• 4nd l•g•cb
Totsl Unr6etrl*d
lund6
fvTrd•
*J•
nds
dBivJnRt•d
2023
ftJnd6
•r¥l
2024
2024
2024
2Q24
2025
2023
2025
Don4tivns4nd
854,815
3.771
201,271
48,424
859.e57
46.424
175.000
589,341
9,443
179,308
777,092
O*èn*d
17S,000
VI9,815
3.7T1
247,695
1.OUI.081
588.341
9,443
179,308
777,092
Ind K*r
Famfyand owninH 1OTvi¢•I
CowJMnt•d incon
Oonakns
35,92
414,518
203,168
12,262
127,853
61,356
49.191
545.942
254.$24
25.291
386,391
196.699
7.900
33,191
489,113
254,78
3.771
4,643
4,eoo
53,289
$54,615
3.771
201.271
859.657
589.341
9,443
179.308
777,092
Donations ind inthdg8 aD))unts th)rth by of th• ¢harity £173,41Q In th• year 12023.. £117.49S), ¢hThted ty ¢onnxtsd
to￿11￿# £G.30512023-. NI¥
In Jth 2024. th• Hdl kcotsd In TLYry. hberdt•n donot•d to th• Chadtyfor ¢onold•rth from ontsthw ¢hJrfty. Tho lair￿￿8 ￿th• w¢p•rt+
w•1 dBornod ts bB£175,000 tythDtrustoH.
16-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Other tradlng actlvltles
Unrestricted Restricted
funds
funds
general
2024
Total Unrestricted Restricted
funds
funds
general
2023
Total
2024
2024
2023
2023
Events income
13,462
2,113
15.575
10,011
1,672
11,683
Investments
Total Restricted
funds
2024
2023
Bank deposit interest
1,647
17-

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL 8TATeMeNT8 ICONT14UEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
D*•¢t¢hiwltabkn MaN9vrn•nt&
Totd M•Ng•rn•rt&
2•24
•xP•Thd￿re
2O2J
2023
2024
2023
468.611
33.233
46¥,611
33,233
17,155
43,46D
65,780
4J9,8S2
27,H2
439.8S2
27,442
21.533
D•prvAatrn and ImpAimwnt
Ouiitrach
tsindNiduaiA
Grftst¢
Sundrfts and bohkthorg
Tr4inlng
R•ni rots•4nd in$wanc•
17.155
43.46D
85.780
21.533
112.033
282,995
282,995
18,787
7.56
3S,817
49.321
19,002
41,142
475
8,401
2,327
19.235
5,288
9,546
15.914
16,787
7,078
35,e17
49,321
19,002
97T
4,833
4S,970
110,757
24,143
42,890
375
8,694
2,185
17,821
5,616
12,237
490
45.970
110.757
24.143
Lightsnd hBBt
Ewjnts
42.890
J7S
41,142
475
Cat9rinu and $upr&
B¢oks ond tapes
.894
2.18$
17.821
5.818
10.343
8,401
2,327
19,239
5,268
8,940
Tdephong
Stthnery And wying
1.094
172.331
747.143
919,474
459,574
639,474 1.099,048
Sha￿oI9￿¥•m￿nE+L￿ts IM• Tl
25.095
26,095
19,BOO
19,8OD
172.331
772.238
944,56a
459,574
659,274
1.118,84fj
18-

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL 8TATeMeNT8 ICONT14UEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
AnaP411• ty fund
Unrt$trfctedfundl-V￿
UDrKtri¢t•dfvnds-thunatsd
62,74S
$07.428
99.391
185.421
S70,171
99,391
27S,007
115,849
502
343,223
$67,815
33,875
57,$84
683.664
34,377
400,807
109.$8S
172.331
772.238
W,589
459,574
659,274
1.118,844

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Governance costs
2024
2023
Audit fees
Accountancy
17,000
8,095
14,850
4,950
25,095
19,800
Analysed between
Charf(able activib'es
25,095
19,800
25,095
19,800
Trustees
During the year the amounts
aid directly lo third parties and reimbursements of mileage and ex
trustees are as follows".
£86 12023. £1681 ￿£78 12023. £8541,
12023. £8,835),
119 12023. £1,225),
1,415 12023. £3301,
70312023 £4231,
£59812023: £2431,
.94212023: £7381,
£82 12023: £1831 and
£2.683 12023.. £5921. Life assurance and income protection
¢over totallin
£1 319 12023.. £1.1971 per trustee was paid directl to third parties on behalf of tre following
trustees..
enses
aid lo
One or more of the Ttuslees has been paid remuneration or has received other benèfits from their charity or a
related entity. Salaries for Trustees employed by the charity amounted lo £211,488 12023". £202,407) and
pension contributions were made lo money purchase schemes of £60,177 12023.. £51,511). A breakdown of
remuneration and pension for each Trustee employed by the charty is noted below.,
Trustee
2024
2023
Remunoration Pension
50,000
24,868
53,049
21,819
40,582
6,070
67,857
7,420
Ramuneration
50,000
51,036
37,927
63,444
Pension
19,970
18,934
5,673
6,934
211,488
60,177
202,407
51,511
-20-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employees
The average monthly number of employees during the year was".
2024
Number
2023
Number
Total
11
Employment Costs
2024
2023
INages and salaries
Social security costs
Other pension Costs
355,642
36,366
76,603
341,052
33,412
65,388
468,611
439,852
The number of employees whose annual remuneration was £60,000 or more
were..
2024
Number
2023
Number
£60,001- £70,000
10 Loss on disposal of fixed assets
Unrestricted Unrestricted
funds
funds
general
general
2024
2023
Net loss on disposal of tangible fixed assets
2,884
1,205
2,884
1,205
11 Taxatlon
The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable objects.
21

Docusign Envelop8 ID.. 6AOC03CfAAC&4EEW5E.1856859DE3Cg
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Tangible fixed assets
Church Church fflanse
bulkllngs and
offiGe
Equlpmont
Total
Cost
Al 1 January 2024
Addrtions
Disposals
918,178
175,CKIO
103,196
229,834
90,727
{57,9631
1,251.208
265,727
157,9631
At 31 December 2024
1.093,178
103.196
262,598
1,458,972
Deprnclatlon and Impalmient
At 1 January 2024
Dep￿￿atIon charged in the year
Eliminated in re$pg¢t of disposals
210,584
21,865
24.768
2,064
201,342
10,001
(55,7761
436,694
33,930
(55,7761
At 31 December 2024
232,449
26,832
155,567
414,848
Carrylng amount
Al 31 December 2024
860,729
76,364
107,031
1,044,124
At 31 December 2023
707,594
78.42B
28,492
814,514
The church buldings and office and church manse are carried at historic cost less accumLlaled depreualion
al a nel book value of £860.729 and £76.364 respectively as at 310e￿mbeI 2024. The trustees believe that
the carrying value of the properb'es remains appropriate as there are no indicators of impaimienl b￿d on
thoir knowledge and experience of the local propety market.
In July 2024, the Victoria Hall located in Torry, Aberdeen was donated lo the Chanty for no consderation from
another charity. The fair value of the property transferred was deemed to be £175.000 by the trustee&
13 Dobtors
2024
2023
Amounts falllng due wlthln ong yoar:
Other debtors
30,049
15,518
14 Crgdltors: amounts falllng due wlthln ono yoar
2024
2023
Other taxatlon and 80clal securlty
Accruals and deferred income
9,065
76,973
9,009
51.464
86,038
60,473
-22-

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL 8TATeMeNT8 ICONT14UEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
16 R••blctsd
l*JYwnvntln lund*
$3¥•rn•rtkn fund
l Jv•JarylO
l ￿nu￿iD14 •xp•nd•d
nAryfund
Ll9hth￿￿fUnd
8ulhYln9fund
n.070
105.558
3,$341
3.142
19.979
62,117
82,024
121,380
46.424
176.8271
{197.5581
15,084}
47,627
23
20,092
33,506
45.865
32Y.030
342.331
182.828
1400,8071
142.0581
82.OYE
249,80
{275.OD71
42,588
99,483
Thu •yiKts for th• purpx• CF Ml•thg in&Th• diibJrwry it to spKrfr41¥ ¢hurGh llnd tr> othBr
Th¢ LvJhthou$•fund *xiJtiloMverth• •xp•nditur• ofth*ChuFcth'$ in Ih•lltydron• ¢1AbWd￿n.
Th• guildiw in tthtion to th•grthrg¢•Wfrom Enww
-23-

DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL 8TATeMeNT8 ICONT14UEDI
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Unr••lrlcWthJnd•
Mav*M•ntllbfvnd*
S)¥*rn•ntth fundi
GènèF41fund
Prnr•tyfvn
Inwnalonal&bJdeniJknd
2SO,478
852,482
698.351
9.443
1683.6641
101,604
(60,6701
1,122
265,564
7e8,8BO
$6.91e
843.077
3,711
1673.OSSI
20,$07
(63,073}
SS6.093
e09,987
5S,918
1.160,5S8
607.794
(T18.041}
42,056
848,848
{672.4461
142,56EI 1.222,998
Th1¢•r￿1 Fund and￿ Pwty Fund ￿stfOrth•WOr￿l purpow• r*thfy¢hu￿h.
Thu Intorngtrdp FL￿wIl￿￿t•S1d•lll prtMd•lrrinvw in mirdgtry.
17 ofNtu••t• fvnd•
nd•
2•24
fund$
2023
fvndi
2023
fvnd$
2023
2024
24
2024
2023
Fund al 31 D•c•M￿r2024
by."
427,289
128,804
570.969
95.935
45,8e6
53,598
1,044.121
278.337
197,678
67,886
610,8se
208,762
914,514
358,744
Cumi a&￿ts1(labIlUe$I
82,096
558,093
6e6.904
99,4e4
1,322.461
265,5e4
825,598
82,096 1.173,258
-24-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Operatlng lease commltments
At the reporting end date the charity had outstsnding commitments for ftjture minimum lease payments under
non-cancellable operating leases, which fall due as follows..
2024
2023
Within one year
Between two and five years
1,382
4,002
1,398
1,382
5,400
Payments of £2,226 have been recognised as an expense12023." £14,518).
-25-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 Related party transactlons
Transactions with related parties
During the year the charity entered into the follo¥Mng transactions with related parties..
is a connected person through marriage and was employed as Finance Adminislralor covering
both Milltimber and the Li
hlhouse wqth a salary of £13,970 12023.. £12,408) and pension contributions of
£1,472 12023. £1,417).
was reimbursed a lolal of £1,464 12023.. £8481 for the followng
expenses.,
Events expenditure £40412023. Nil)
Catering and supplies £18012023.. Nil)
Stationery and copying £190 (2023.. Nil)
Outreach.. £69012023.. £8481
Is the son in law of a trustee was reimbursed a lolal of £2,105 12023.. Nil) for the following
expenses,
Propety maintenance.. £2,10512023'. Nil)
is a deacon and son of a Iruslee was reimbursed a total of £1,52912023'. Nil) for the following
expenses..
Catering and supplies.. £1,52912023.' Nill
Change Energy Limited is a connected company due lo
made donations of £4,65012023. £Nill.
eing a director. The company
20 Cash generated from operations
2024
2023
Surpluslldeficill for the year
149,203
1329,6311
Adiuslments for".
Investment income recognised in statement of financial activities
Deemed value of property donation
Loss on disposal of tangible fixed assets
Depreaation and impairment of tangible fixed assets
{1,6471
1175,0001
2,884
33,233
1,205
27,442
Movements in working capital..
{Increaselldecrease in debtors
Increaselldecreasel in creditors
114,5311
25,565
72,787
18,8561
Cash generated fromllab50rbed by) operations
21,354
1238,7001
-26-

Docusign Envelope ID.. 6AOC03C64AC84EE&845E-1B58B59DE3C9
DEESIDE CHRISTIAN FELLOWSHIP CHURCH
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
21 Analysls of changes In net funds
The charity had no debt during the year.
22 Management threaV$elf-rgvlew thrgat In r&latlon to non-audll $gp4l¢es
In common with many other entities of our size and nature, we use our auditor lo assist with the preparation of
the financial statements.
-27-