Strathmore Christian Fellowship SCIO
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
For the period 1** May 2024 - 30" April 2025
Scottish Charitable Incorporated Organisation SC014737
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
CONTENTS PAGE
| Index | Page |
|---|---|
| Trustee Annual Report | 2-5 |
| Independent Examiners Report | 6 |
| StatementofReceipts and Payments | 7 |
| Statement ofBalances | 8 |
| Notes | 9-12 |
Page |
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period Ist May 2024 to 30" April 2025
TRUSTEES’ ANNUAL REPORT
The trustees are pleased to present their report and financial statements together with the independent examiners report for the period ended 30" April 2025.
==> picture [322 x 393] intentionally omitted <==
----- Start of picture text -----
Charity Name Strathmore Christian Fellowship SCIO
Charity Number $C014737
— a
—— a
Other Trustees es es ee
—_ae
----- End of picture text -----
Page 2
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1‘ May 2024 to 30" April 2025
TRUSTEES’ ANNUAL REPORT
STRUCTURE GOVERNANCE AND MANAGEMENT
Governing Document
Strathmore Chrisitan Fellowship has been a charity since 3™ May 1983 it is now a Scottish Charitable Incorporated Organisation (SCIO) and it was registered in its current legal form on 12 April 2016. The purposes and administration of the SCIO are set out in the constitution.
Appointment of Trustees
The appointment, removal, powers and duties of the trustees are set out in our constitution.
Trustees are recruited at the Annual General Meeting. The office bearers are elected at the Annual General Meeting.
The Board of Trustees have met on regular occasions to review all aspects of the charity’s affairs.
Organisation Structure
The members who have the right to attend members meetings and have the right to vote on changes to the constitution itself. Membership is open to any individual who satisfies the church leadership of their faith in the Lord Jesus Christ as Saviour and Lord.
The Board are responsible for the control of the activities and strategic direction and governance of the charity. Persons on the Board are to be referred to as Trustees.
There are many volunteers who help with the ongoing tasks of the charity.
OBJECTIVES & ACTIVITIES
The promotion of Christianity by:
Holding regular Sunday services of public worship and other meetings the have an emphasis on Christian teaching and lifestyle.
Connecting with local groups and community-based bodies; partnering locally with other churches in Angus and nationally through our affiliation to the Elim Pentecostal Church as an Elim Church Incorporated (EIC) Fellowship.
To help relieve poverty by:
Working with local foodbank services to provide emergency supplies to local people in need.
Providing practical and financial support to projects overseas, in particular Uganda.
This includes the establishment, maintenance and development of facilities for education, healthcare and training for local churches.
Strathmore Christian Fellowship aims to be a church that honours Jesus Christ and upholds biblical truth in a contemporary, spiritual manner. The purpose of the church includes providing support to those both locally and overseas who are in some way disadvantaged.
Page 3
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1*t May 2024 to 30% April 2025
TRUSTEES’ ANNUAL REPORT
-
ACHIEVEMENTS & PERFORMANCE The main activities during the year up to 30" April 2025 have been: e Holding regular Sunday services of public worship including a Sunday school and creche. Meetings in other locations weekly, fortnightly and monthly with an emphasis on Christian teaching and lifestyle.
-
e Providing more financial support to Uganda via the Capstone Projects charity to the development of various projects in Lugazi, Uganda. These include support for disadvantaged children in the community, a medical clinic & dispensary, and a first stage primary and nursery school.
-
e We have made donations to the local foodbank in order to supply emergency donations to people in need.
-
e Connections are made with local groups and community-based bodies as well as nationally through our affiliation to Elim Pentecostal Church.
-
e Alpha Course was attended.
-
e House groups, Carol Concert and Christmas Services were well attended.
Claims to HMRC have been successfully made for Gift Aid for previous years and this has brought in £11,447, further claims are to be submitted to HMRC next year 2025-2026.
A decision was taken by trustees to have Bridges Coffee Shop a separate organisation under the name of Bridges Coffee Shop CIC (SC768849) a social enterprise in the form of a Community Interest Company(CIC) therefore any equipment or fixtures bought for the reason of the start-up of the coffee shop will be made as a loan and must be repaid by the Bridges Coffee Shop CIC. Any loan will therefore appear on the Balance Sheet and not through the Income and Expenditure of Strathmore Christian Fellowship.
FUTURE PLANS
Loan to Bridges Coffee Shop CIC should be repaid within the next two financial years as a profit has been made in their current start-up year.
Volunteers from the church will assist the new CIC.
FIXED ASSETS
The Church owns property at 42-44 Bank Street Kirriemuir.
STAFFING
There have been no staff members during the period.
Page 4
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1*t May 2024 to 30" April 2025
TRUSTEES’ ANNUAL REPORT
FINANCIAL REVIEW
Overview
The results for the period are set out in the attached accounts. The total income for the year was £34,894 (2024 £21,439). The total expenditure was £21.888(2024 £23,792). The results show a surplus of £13,006(2023 deficit £2,353). Leaving unrestricted funds of £49,055.
RESERVES POLICY
The reserves for the charity are any unrestricted funds.
The Board have decided that £9,000 of these funds would be sufficient reserves in place for the running of the charity for some time.
APPROVAL
This report was approved by the trustees on the 29 October 2025 and signed on their behalf by:
==> picture [226 x 38] intentionally omitted <==
----- Start of picture text -----
FAL ¥/) 7 D2
ate
----- End of picture text -----
Trustee
Strathmore Christian Fellowship SCIO — SC014737
Page 5
Strathmore Chrisitan Fellowship SCIO - SC014737 INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report on the accounts of the charity for the period 1‘' May 2024 to 30" April 2025 which are set out on pages 7-12.
Respective responsibilities of Trustees and Examiner
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustees Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity Trustees consider that the audit requirement of the Regulation 10(1) (d) of the Accounts Regulations does not apply.
It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express and audit opinion on the view given by the accounts.
Independent Examiner’s Statement
In the course of my examination, no matter has come to my attention
-
Which gives me reasonable cause to believe that in any material respect the following requirements have not been met: - To keep accounting records in accordance with Section44 (1) (a) or the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and - To prepare accounts with accord with the accounting record and comply with Regulation 9 of the 2006 Accounts Regulations.
-
To which, in my opinion, attention should be drawn in order to enable a proper understanding of the Accounts to be reached.
==> picture [208 x 21] intentionally omitted <==
----- Start of picture text -----
s| M \ LorS Date of signing
----- End of picture text -----
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1** May 2024 to 30" April 2025
STATEMENT OF RECEIPTS & PAYMENTS
==> picture [442 x 329] intentionally omitted <==
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2025|2025|2025|2024|
|£|£|£|£|
|Unrestricted|_Restricted|Total|Total|
|Receipts|
|Donations|34,894|0|34,894|21,439|
|TOTAL|RECEIPTS|34,894|0|34,894|21,439|
|Payments|
|Charitable|Activities|8,796|0|8,796|10,679|
|Governance|320|0|320|320|
|Donations|provided|12,772|0|12,772|12,793|
|TOTAL PAYMENTS|21,888|0|21,888|23,792|
|Surplus/Deficit for period|13,006|0|13,006|-2,353|
----- End of picture text -----
Page 7
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1*t May 2024 to 30" April 2025
STATEMENT OF BALANCES
| 2025 | 2025 | 2025 | 2024 | ||
|---|---|---|---|---|---|
| E | £ | £ | £ | ||
| Unrestricted | Restricted | Total | Total | ||
| Funds Reconciliation | |||||
| Balance as at 1stMay | 36,049 | 0 | 36,049 | 38,402 | |
| Surplus/Deficit | 13,006 | 0 | 13,006 | -2,353 | |
| 49,055 | 0 | 49,055 | 36,049 | ||
| Current Assets | 2025 | 2024 | |||
| Bank Account | April | 43,324 | 26,818 | ||
| Loan Provided | Bridges Coffee Shop CIC | 5,731 | 9,231 | ||
| Total | 49,055 | 36,049 | |||
| 42-44 Bank Street,Kirriemuir | non inclusive above | 120,000 | |||
| At costMay 2010 revaluation | |||||
| Liabilities | 2025 | 2025 | 2025 | 2024 | |
| Independent Examination Fee | 320 | 0 | 320 | 320 | |
| 320 | 0 | 320 | 320 |
==> picture [506 x 166] intentionally omitted <==
----- Start of picture text -----
These accounts were approved by the Trustees on the 29"" of October 2025 and signed on their behalf by:
7 7 ; ef, [A,][S/][Pi] peesZS
Strathmore Christian Fellowship SCLO
----- End of picture text -----
Page 8
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1** May 2024 to 30™ April 2025
NOTES TO THE ACCOUNTS
1. Basis of Preparation
These accounts have been prepared on the Receipts and Payments basis in accordance with:
- a) The Charities & Trustees Investment (Scotland) Act 2005 b) The Charities Accounts (Scotland) Regulations 2006 (as amended).
2. Fund Accounting
-
a) Unrestricted funds are those that may be used at the discretion of the committee in furtherance of the objects of the charity.
-
b) Restricted funds are those that may only be used for specific purposes. Restrictions arise when specified by the donor, or when funds are raised for a specific purposes.
-
c) Any purposes are set out below in the further notes
3. Taxation
a) The charity is not liable to corporation tax or capital gains tax on its charitable activities
b) The charity is not registered for VAT, thus all costs are shown inclusive of VAT charged.
-
Transactions with trustees and related parties
-
a) No remuneration was paid to trustees or any persons connected with them during the year (2024:£nil)
b) No travelling expenses were reimbursed to trustees this year or last annual period.
Page 9
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1‘t May 2024 to 30™ April 2025
NOTES TO THE ACCOUNTS cont’d
1. Donations
| Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| Offerings | 23,447 | 0 | 23,447 | 21,439 |
| GiftAid reclaimed | 11,447 | 0 | 11,447 | 0 |
| 34,894 | 0 | 34,894 | 21,439 |
2. Charitable Activities
| 2. Charitable Activities |
||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |
| Funds | Funds | 2025 | 2024 | |
| Ministry | 272 | 0 | 272 | 1,135 |
| ELIM5% | 1,152 | 0 | 1,152 | 720 |
| HireofHalls | 1,927 | 0 | 1,927 | 2,144 |
| Heat& Light | 0 | 0 | 0 | 352 |
| Water | 0 | 0 | 0 | 185 |
| Insurance | 1,651 | 0 | 1,651 | 2,945 |
AudioEquipment&Music |
2,405 | 0 | 2,405 | 1,137 |
| Travel | 440 | 0 | 440 | 400 |
| Youth Work | 0 | 0 | 0 | 1,500 |
| General Expenses | 260 | 0 | 260 | 0 |
| Bank StreetTV Licence | 160 | 0 | 161 | 161 |
| Bank Street Maintenance | 530 | 0 | 530 | 0 |
| 8,796 | 0 | 8,796 | 10,679 |
Page 10
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1°' May 2024 to 30" April 2025
NOTES TO THE ACCOUNTS cont’d
| 3. Donations provided |
Unrestricted | Restricted | Total | Total |
|---|---|---|---|---|
| Funds | Funds | 2025 | 2024 | |
| Harvest Ministries Ltd | ||||
| (Revive Scotland—Outreach) | 0 | 0 | 0 | 5,000 |
| Uganda via Capstone | 2,400 | 0 | 2,400 | 2,400 |
| Metro Ministries | 180 | 0 | 180 | 180 |
| ScriptureUnion | 500 | 0 | 500 | 500 |
| Sannox Christian Centre | 1,200 | 0 | 1,200 | 1,200 |
| PWAMM | 600 | 0 | 600 | 600 |
| New Destiny | 600 | 0 | 600 | 600 |
| CVM | 300 | 0 | 300 | 300 |
| Paul Calvert | 600 | 0 | 600 | 600 |
| Bridges Coffee ShopCIC | 1,192 | 0 | 1,192 | 313 |
| TheFoodbank | 1,200 | 0 | 1,200 | 1,100 |
| Barnabas Aid | 2,000 | 0 | 2,000 | 0 |
| Barnabas Fund | 1,000 | 0 | 1,000 | 0 |
| Mercy Ships | 1,000 | 0 | 1,000 | 0 |
| 12.772 | 0 | 12,772 | 12,793 |
Page 11
Strathmore Christian Fellowship SCIO Annual Report & Financial Statements For the period 1** May 2024 to 30" April 2025
NOTES TO THE ACCOUNTS cont'd
==> picture [437 x 332] intentionally omitted <==
----- Start of picture text -----
1. Movement in Funds
As at As at
01/05/2024 Receipts Payments 30/04/2025
£ £ £ £
Unrestricted Funds
General fund 36,049 34,894 21,888 49,055
General fund 36,049 34,894 21,888 49,055
No Restricted Funds held
All restricted funds 0 0 0 0
Total Funds 36,049 34,894 21,888 49,055
----- End of picture text -----
Purpose of Funds
General Fund Unrestricted funds for any charitable purpose Restricted Fund Restricted fund for restricted spending whether from Funder or fundraising - Non applicable
Page 12