APPENDIX 3 oscr Office of the Scottish Charity Regulator Independent examinerfs report on the accounts rdeen Ch[isti Fellowsh¥> SCIO Report lo the trusteeslmembers of Re9iStered charity number On the accounts of the ¢harity for the per SC052904 Peri¢)d start dat knth Period end date Month Year 01 23 31 03 24 Set out on pages 1- 12 (commencing frcrfn ReLirts & Plts afc) UMLWS cladtioiJI Jheeb) Respectlve The tharity's trustees are responsiblè for the preparation of the accounts in accordance responsibilities of the terms of the Charrbes and Trustee Investrnent (S¢otlandl 2D05 Ad and the trustees and examlner Charities Accounts Iscotkndl Regulations 2006. The charity trustees wnstder that the audit requirement of Regulav)n 10{1) {d) of the Accounts Regulati($ does nrA appty. It is my respon&bilty to examine the accounts as required undw section 44(111¢) of the ' Act and to stale whettEr partilar rrratters have come to my attention. Basis of independent My exarnin31ion S carried out in ordan wilh Regulaticm 11 of the Charities examlnerfs ststement Accounts {Seotland) Regulations 2006. An examination indudes a rewew of ttr accountiig records kept by the chanty and a comFBrison of ts accounts presented wilh those records. It also includes consideration of any unusud items disdosures the accounts and seeks explanations fr(yn the trustees conmIng any such matters. The procedures undertaken (kj not provide all the eviden that would te required in an audit and, consequenty, I do r•Jt express an alt oynion on the accounts. Independent examlnerfs In the course of my examination. no matter has come to my atiention1gthgF ststement which gNes me reasonable cause to belEve that In any material respe¢i the requirements: to keep accounting records in accordan with sethn 44(11 (a) of the 2005 Act and Re9UlatI( 4 of the 20C6 Aco)unts Regulats'or, and to ePa xcounis wlmch acc(d with the acwunting records and eompty vAth Regulati 9 of the 20 Accounts Regulatior hayè not been nt. or | 2. to which. in my opinion. attention should be dAwn in order to enJle a proper L'nderglandin of the aCCcnts to reached. Signed: Date: Name: Rèlevant professional qualifi¢ationls) or body I CA {if any): Addr0.. -Pleax ¢Jelele the words ws ihe b following page. do aFyty, ael thtsseM8ttws7h hav• lo your ¥ttonlim on ti
Aberdeen Christian Fellowship SCIO SC052904 Additional analysis141 rwdbEID lurtrfbeW GN)5S 1610 1610 s10 IMJ 1618 17 313 &J1J 9J5ty Tr•Mf•r* lol Ilmn)fvnd¥ lQlS 149 1.1$1 olfvnd• 1131AIY24. 31
SCO52904 Additional analysis121 gr•4kdom alunldthjT•jS T1 21J97 219•7 Grosstrad JJ7 130 120 187h•) 107AaO $12 14 Sub to 1U62 IISE2 fj.247 iltss t47 Tmsl•A t0i(frnmlfd& J217 324 14.13ts r•ind ollund¥
APPEPIDIX 2 Aberdeen Christian Fellowship SCIO SC052904 Section C Notes to the Accounts C1 Nature and purpg¥e ol fund5 (may b8 statgd on 8n81ysis offuThls Sto des¢ripbons ent•ed on thè-Aeditiona ndeÈ" wèg. Typ¢ ot atlity or proleci suppon lTrthidall Nurnb•rpfgMTrts C2 Grnnts Ba list Unnn of Scots Inst[lort Morth InstitirfoA ¥onth Morth SU.8cDtLind Instltutlon Street Pastors Irli1on Ilonth Insutthlo onth Chtyee8 Instrtub¢4n Ilonth Tumaini Month Bamaot Insui¥Uo onlh UK IAonth Ilian Irlld kliss•Jn FrieTrJ5 InknOtM¥o1 Ilonih Institubo• Month Ins¢iiulJoi Month Tear Fmd m¢nts Totsl C3a Trusts• rernuneration ct(Yss Ihts bDx (Dif15 o)mWe se¢iiDn l) Authority underwhlch pald C3bTru$tsg rernun0rdtl- details sl .Nl& nc Ml£ 51.036 35,288 remuntsali4n as lor nsion C4a Trnstse •xpgns•S 11 m expense5vre pabj toany dwiiyinsiee Ihe then u0%8 ts bJx lotsThii3e(¥mpfele ser¥on 4bl C4b Trustre •xpgn#•s- dots515 3,146 Naiwo ol r•laiionshl CS Transactions wrth tiusie95 and ronnecied pprnon¥ C6 0th?r inforntiOn On 30 Jarwary2024 the entire aThJ Urk ofthe foThLYdBrity. Pknerdety¥ (Jrislian Frfohp ISC004028) WEre LraDs1wd ffitc• ts ¢arty lo alknforts¢wdKiuation rAthe p[eV out by thalcharity. Affl¢e[l¥rvj approach was adoptsd in the pPar•bOTh ofthe •nanra g11t9rd. Curtsttr fvjures we eoTryrfsed oltho ofthe frThertharity upto Ihe zv5feritsle arKI ttKJse ofAteren Chrtsban FelIMP SCIO $rrft Ihaltlate. Comparative tye5 shoy 01£1.260 Ojrry the st¥r. The Churthy th¢ ChwthaTrJ CIMvth 1 on Urion Grw. AbudeÈn. AB106SR. No ojst mlab. there a rn %tht8t4e v3JJl¥m tethnviue5 that are teFab aTrJ theTr a s¥rfftant costs L)lainry avaluab"on. li 1$the¥ ofts Ul¢th Leader5 that these factOJ5 in tl Stal&rtnl baa. CF RPAcoJUnisX24frdé1NQ*
APPENDIX 1 Achievements and perforrnance Summary of the main achievements of The church continued lo worship the Lord Jesus as in-person and online the charity during the finan¢ial period and new people continue lo partipate in our fellowship as they seek to discover Jesus and grow in their faith. SIgn[Cant highlights and developments in the year indude: Ongung weekty church services, prayer, bible study and monthly evening services featwing a range of outsbje SFeakets. Mainty Music fortoddlers. Children's and youth activities. Weekty Renew welbeing café and Senk)rs Friday Outreach group. Establishing a vision to glow the Portlelhen church, inclL¥Jing a dlOn to appoint a te pastor to IreaSe visibility of the church and to meet the community's pastoral needs. We were subsequently ble wllh fincl Sup from Ihe Bapt(st Unlon of Scotland for thi5 appointsnenl and we began the recwilmenl pro55. Ongoing in-pet50n Ghurch seNce5 in Portlethell, online partiapalion. aryl conbnued fviving of our Mainly Music and craft groups there. Ouldwr Carol servrEs in AberYJeen and Porllethen. Christmas Hamper appeal for local community. Contnued development of the Young AduAs Group. Youth group participation in the Magnitude Christian festiva and delNery of the surnmer Step Out children's out8{ programme. Hostng events such as 24n Prayer and a visit from 4FrontThealre. Launch of a new For9iveness urSe, expk)ring a Christian perspective on feneSS. Establishrrent of two new Homegroups. Conbnued comF4iance with Geneial Data Protec150n Regulations, Safeguarding Poliry review and associated trnining. ACF continues to supp)rta nurnber of tocal and ntemational charities.. Inlernal,.onal cliffe Bible Translators, Papua New Guinea). PiCeerS, Bulgaria)- Christian Teaching and Medral AKI. 8amabas Fund- supporting Christiar6 who face discrrnination or peeCUtlft. Tumani Fund (Tattania)- Restoriig Hope to 0han$ and dows. India InId Mission~ wpporting the Christian faith in India. Tearfun¢l in response to uises EthKsya and Middle East LLWA & Nati(mal Choices- woviding support for positive relabonship5 in young people and vukberdLAe adults The Lv3hlhouse- seekin9 to posldvety transforn Ihe ojmmunity in the Tilydrone area Scripture Union- helping Ghldren and young people to discover Jesus Hope CcJnselling- po¥itiYe confidential CnSellIng services Friends Intematicna5- bull ding ftiendships and faith with International sludenls Strget Pastors- providing ChrEtian ¢JJtreath in the night-time eomnyjnty in Abgrdeen Baptist Union of Scotland
APPENDIX 1 Trustees, Annual ReLtyt for the penod Period start date Period end dale I Pjonlh l Year 1 Monlh i Year oscri,- 1 23 l To j 03 124 Office of the Swttish Charfty Regulator Reference and administration details Charity name (Xher names charity is known l Aterdeen Chrisiian Fellowshlp SGIO Regislered charlty number Charity's principal address | SCO52904 | 168-174 Unicffi Grove l Aberdeen , Postcode AB10 6SR Names of the eharfty tntstees on date of approval of Trustees, Annual Report Trustee name Office (rf any) Dates acted if not for whole year Naffle of petson lor body) entitled to appoint trustee (rf 4ny) | Senior Pastor | Secretary | Pastoi l Treasurer 10 11 12 13 14 16 17 18 19 20
oscr Aberdeen Christian Fellowship SCIO Recei tsand ments accounts SC052904 oi 31 Maith 2024 Section A Statement of receipts and payments Vnmtiicted funds Re¥tsbcted fur ExnbIt enotywment Perman•nt end¢YwmEnt lunds Totsi fund5 currnni PAYkxl Totsi iunds last F•rS00 TrE4rpst£ Al Rocel Donations 219 51 Gni4 s frornfvths Gros5 Irtdi 815 land and buddi Rents from L4 & ldi 1792 I Sub toil 220.597 221.633 A2 R¢dpts from aset8 inve$tm•ntsales Proceeds frwi 881È of ie$ents A2 Syb toial rotalreee41ts 220,597 11A46 232,443 221,633 A3 Payments Gmss P3y7Mnts P8ymenl¥ rn18tng dir¢¢¢ty loch&¥1¢ 762 Gfanls and 120 Gss 77S 921 5273 A3 Sub total 187. 13.417 2D1.1)97 20&94 A4 PaYnrtts rnJ•tlng toaBset¥nd 1mfesl1nt mmmeThts $62 A4 Sub totsl 14.562 6247 r¢t•lpaymènts 201242 13.417 215.659 211194 19J55 1.571 A6 frnnsf•is tol Ifmml lunts 3.21 3217 Swplus/(deficit) foryear 9.439
CharAty number SC11529 ABERDEEN CHRISTIAN FELLOWSHIP SCIO ANNUAL REPORT AND FINANCIAL STATEMEwrs FOR THE YEAR TO 31 MARCH 2024
AFPENtIX2 Aberdeen ChTiSt13n Fellowsblp SCIO Section B StatemÈnt of balances SC052904 Urrestsklwj Eiperéib To.'Il ClTnt g¢r t•ThaMI¢ Bl ¢a¥hlyn 1$7.Zg7 157M50 1&131 16,n4 1T9.116 4865 167297 01 0ILii1s 83 Othva8¥ts L¥¥J 394.W4 g),1 .9n JM,$02 6fy,185 16,970 .•2T 3•4,602 60,181 T,939 4S.78J $19,708 D•tsl B4 UabllWeS ¢t BS ConUtyentllabllll8¥
APPENDIX 1 Reference and administration details Names of all other charity Irustees during the period. rf any. (for example. those who resigned part way through the financial period} Name Dates acted If not for whole year Structure, governance and management Type of governing document Constrtution approved by OSCR on 24th October 2023. Aberdeen Christian Fellowship understands that the biblical and most effective pattem for k)cal church leadership is where some decisions are rnade by elected leaders and some decisions taken by the ¢ongregalion as a whole. The latter indudes large financial commitments. the election of new leaders, issues of church discipline, the reception of new members and the frjlure of church properties and assets. Trustee recruitment and appointment The Church Meetrng elects Charity Trustées who. together with Church Ministers {who are automaticalty deemed lo be Trustees). are appointed as the Leadership Team. Appointees shall be members ofthe Church and sh311 be subject to periodic r&elecbon. The minimum number of TTUStees 1$ 3 and the maximum number is 12. Appointment of Trustees is by secret ballot of the Church rnembets. Prior to appointment new leaders woukl have served the church for some time in various roles and I would be tarruliarwith the ChuKh's values. its aims and objectives as well as its day-today operations. As part of their induction programme. new Trustees are required to understand their ststutory responsibilities. Objectives and activities Charitable purposes ' Advancement of relKJion. Summary of the main activities in relalion to these objects The principal objectsves of the Church. whith is affiliated to the Baptist Union of Scouand. are the public worship of God. the spread of the gospel of the Lord Jesus Christ in word or action. and the building up of membeTr in their faith. Members ofAberdeen Christian Fellowship are expecled to meet together for public worship and leaching, for the Lord's Supper and for corporate prayer as often as possible. Members a also expected lo contribute financially to the Lord's work on a regular basis as the Lord prospers. This is in order to support the body ministries and for the i spread of the gospel.
Financial review Bri¢f statement of th¢ charity's poliey on reserves 11 is the pO¢Y ofthe Church to fvnd activity from ongoin9 revenue rather than to accJJrnulate reseNes. The current reserves represent. for Ihe most par( the investment in fved assets of £471,761 and Gift Aid still to be reiVed of £48,027. The cash bah2nces of £184.081 provide working Gapital for the ongoin9 activities and sufficient additional funding to meet any currenty foreseen capital requirements. There is sufficient nfidene in continuation of regular dorAtions that li % considered aFpropiiate to present the activities financial results on a going concem basis. Details of any deficit There is uJrrentyÈar surplus of £16.784. There are no ffijnds in deficit. Donated facilities and seTvi¢es (il any) In common wth mostchurches. the church beneffts substantially fro the contribution made by volunteers who gwe their time and tslents willin9ty for the beneft ol the aclwibes of the thurch. All areas of church life rdy on the contribution of VOnteerS much of Ihe actNity woulj be unable to continue were il not for the commitment shown. Other optional information BUS Grant Aberdeen Christgn Fellcwship recwed a grant from BUS for the Church plant at Portlethen. Our Porllethen worker resJned in the year to March 2022 and has only renttY been laCl The rerreining balan of £3.636 of BUS funding will be use(1 now that an appointment of a vK)rker has been maje. Transfer to Sttjttish Charitable Incorporated Organisatpon On 30 January 2024 the entire assets arKI undert2king ofthe formerchanty, Aberdeen Christi Felk)wship {SC0040281 were trarsferred into the charity to allow for the conb"nuation of the activities which were previously carried out by that charity. A merger counting apprcgch was adopted in the prepalron ol these an¢] stslements which include both the period up to the time of the transler and thè pericrfl bèyond thal up to the year end. Declaration Thè trustees declare that they have approved the trustees, report above. Signed on behalf of the ¢harlty'$ trustses Slgnatsre(sl Full namels) Positlon le.g. Chair) Treasurpr Date | 10 OrlthÉr 2024
Aberdeen Christian Fellowship SCIO SC052904 Additional analysis111 190,945 JOAOO 1 29.67 T•tsl zz•3 .. . 4054 t.174 337 Toi•l 4792 3,n2 121$ 1,73> i).000 1).D32 JY.185 T•lll f69.95S
Abèrdeen Christian Fellowshlp SCIO SCOS2904 Additional analysis 131 Rtytnittdlwo furt *¥4aS a7 •.7J 21.085 Reeel 1&417 1Q762 14417 396 TAnslqTh tollkn4 lynd 171S 3217 6.J24 N4re
Aberdeen Christian Fellowship SCIO SC052904 Additional analysis141 Gmsstrad 271 1.174 1A12 vèments 1.412 201 261 Natyreand