REGISTERED CHARITY NUMBER: SC025604 Re ort of the Trustees and Unaudited Financial Stalements for the Year Ended 31 March 2025 for Dornoch & District Christian Fellowshi Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sulherland KW10 6UB
Domoch & District Christian Fellowshi Contents of the Financial Statements for the Year Ended 31 March 2025 Page Report of the Trustees Independent Examinerfs Report Statement of Flnancial Activities Balance Sheet Notes to the Financial Ststements 8 to 13 Detalled Statement of Financial Activities 14
Dornoch & District Christian Fellowshi Re ort of the Trustees for the Year Ended 31 March 2025 The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). OBJECTIVES AND ACTIVITIES Objectlves and alms Dornoch and District Christian FelI0vh1P was formed in 1994, and continues to have, as stated in clause 11 of the constitution, a two-fold vision and purpose: 1. To love and to sere God, and the family of the Universal Church of God. 2. To spread the gospel to our own communities. to Stngthen the work of the Church throughout the world. and to have an influence for good in society through the promotion of biblical standards at every level. We are a local church, serving the communities of Dornoch, Embo and the surrounding area, as well as the towns and villages of Tain, Edderton, Golspie and Brora. The Fellowship does not have any other congregations, but is part of the Universal Church of God and serves with the Reformed churches of Jesus Christ throughout the United Kingdom and the world. The fellowship is an Affiliated Member of the Fellowship of Independent Evangelical Churches (F.l.E.C). The fellowship stands firmly in the long tradition which accepts that the Bible in its entirety is the inspired Word of God. Therefore the Fellowship derives its forms of teaching, worship, ministry and government from the scriptures only. The main emphasis of our worship is the preaching of the gospel Ihe good news of a free and sovereign salvation through Jesus Christ alone, by Faith. The Dornoch and District Christian FellowEhip is an independent Evangelical church adhering in its worship and doctrine to the position of the Church of Scotland at the time of the Refomiation and is also an Affiliated Member of the Fellowship of Independent Evangelical Churches (F.l.E.C). The Fellowship continues to be self-supportlng, receiving all income from the members of the congregation, visiting worshippers and donalions gifted to the Church. It does not receive support frorn any other organisation or national body. Similarly the Fellowship does not own any property but rents premises from the Highland Council for the Sunday services of worship. and also rents property from Dornoch & District Community Association (DADCA) to facilitate Pre-school, Sunday School and Youth Work. Grantmaklng The congregation makes grants and donations from its gift income to individuals and organisations whose aims are compatible with the congregation's objectives. During 2024125 donations were made to Steadfast Global and FIEC. These donations were given to support the ongoing work of these charities. Page 1
Dornoch & District Christian Fellowshi Re ort of the Trustees for the Year Ended 31 March 2025 ACHIEVEMENTS AND PERFORMANCE Charitsble activities Charitable activities During the year, the church met regularly for worship, wilh weekly Sunday Worship Services in the Domoch Community Centre as well as Sunday evening meetings and mid-week Prayer groups. The Church also carried out various activities in pursuit of the above stsled aims. 1. The congregation continued its commitment to support the work of the gospel and support those working for the Church throughout the U.K. Part of this commitment is our Affiliation with F.l.E.C. An annual donation was made to support the work of F.l.E.C. in the UK. 2. Our aims to help in the worldwide community were sustained via the many charities involved, with various donations lo bring famine relief, work and training skills, education and the gospel to many areas including our own local area, our nation and beyond to the Middle East. 3. With regard to the persecuted church, oppressed in many & various nations, (including the Far East, Middle East and in specific countries such as Iraq, Iran, Turkey, Syria etc.), donations were made to enable both "Steadfast Global" to intervene with the authorities, and to highlight ongoing persecution in the media. 4. The actlvltles of the Charity were essentially stable over the course of the year. Significant highlights, events and developments of note in the year include the following: In relation to Congregational activities: 1. Provision of a broad range of activities continued when the Church was able to meet, a, Weekly Sunday School and Youth Meetings for children between the ages of 4 and 13, with all meetings in person. b. Bible Study meetings on a regular basis, with all meetings taking place in person. c, Our weekly mid-week Prayer Group was conducled in person throughout the year 2024125. 2. This year we have also continued to be involved in and supported a non-denominational Youth work in the Dornoch area. This work was carried out in person, with all groups once again held weekly and available from upper primary through to secondary school ages. In relation to Congregatlonal fundlng: 1. This past year saw an increase of funding over the course of the year. 2. The vast majority of tax payers within the church that donate regularly are still members of the Gift Aid scheme. Overall, finances have increased with £142,249 invested in the savings accounts by the close of the financial year. FINANCIAL REVIEW Prlncipal funding sources The congregation receives its funding by way of weekly offerings and Gift Aid donations. Page 2
Dornoch & District Christian Fellovrfshi Re ort of the Trustees for the Year Ended 31 March 2025 FINANCIAL REVIEW Reserves policy It is the policy of the fellowship to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets. The trustees have agreed that funds held in account No. 2, the Building account are designated funds for specific purposes as detailed below. 1. This account is to provide sufficient funds to enable the ongoing work of the Fellowship to be maintsined and in particular to major outlays for the Football Camp and possible welfare needs. 2. The account is also available for the lease or purchase of any suitable building for the work of the Fellowship. The balance of the Account Cash Assets at 31 March 2025 amounted to £143,527 (2024 - £133,880) including an investment of £142,249 in two savings accounts. The fund reserves continue to meet the needs of the Fellowship's work commitments. FUTURE PLANS The Fellowship will continue to meet regularfy and endeavour lo continue to carry out various activities in pursuit of the charity's stated aims. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document Dornoch and District Christian Fellowship are established by Constitution, dated 1996. The fellovrfship is a Registered Scottish Charity (No. SC 025604). Recrultment and appolntment of new trustees The Eldership exercises it's discretion in determining the most appropriate method of electing new Trustees (Elders). Any appointment will be made in accordance with God's Word, as slated in clause 12 of the Fellowship constitution, and taking account of Ihe fact thal all work of the Church is a theocracy as opposed to a democracy. There Is no prescribed or fixed lerm for Trusteeship. Prior to their appointment, new Trustees will have served the Church for sorne time in various roles and would be familiar with the Church's values, its aims and objectives as well as its day-to-day operations. As part of their induction, new Trustees are required to understand their statutory responsibilities as well as the responsibilities of their office within the congregation as either elder or deacon. Organlsatlonal structure The congregation is governed and administered by appointed elders, deacons and office bearers (all volunteers) and at the time of writing had no full time ordained minisler, allhough the pastor now works full time and does receive a salary for Servi to Ihe congregation for this work. The Elders and Deacons have the responsibility for spiritual oversight and welfare of the congregation together with the ongoing administrative and financial matters of the Church. Under Charity Law, the Elders are deemed to be the trustees of the congregation as they are given the responsibility for day to day management and conlrol. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number SC025604 Page 3
Dornoch & District Christian Fellowshi Re rt of the Trustees for the Year Ended 31 March 2025 Princlpal address Foresters Cottage Hillon Dornoch Sutherland IV25 3PW Trustees Inde endent Ex2mlner Mackay Ch8rtered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB Approved by order of the board of trustees on 18 September 2025 and signed on its behalf by: Page 4
Inde endent Examiner's Re ort to the Truslees of Dornoch & District Christian Fellowshi I report on the accounls for the year ended 31 MarGh 2025 set out on pages six to thirteen. Respectlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of Ihe accounts in accordance with the terms of the Charities and Trustee Investment {Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charitrfs trustees consider that the audit requirement of Regulation 10{1)(a) to (c) 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 and to state thether particular matters have come to rny attention. Basis of the Independent examiner's report My examination was 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 cornparlson of the accounts presented wllh those records. It also includes consKleratlon of any unusual Iiems or disclosures in the accounts, and seeking explanatlons from you as Irustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audrt, and consequently I do not express an audit opinion on the view given by the accounts. Independent examlnerfs statement In connection with rny examination, no matter has come to my attention . (1) which gives me reasonable cause to believe that, in any material respect, the requirements lo keep accounting récords in accordance with Section 44(1 Xa) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and 10 prepare accounts whlch acrd wlth the accountlng records and to comply wlth Regulallon 8 of the 2006 Accounts Regulations have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mackay & Co Chartered Accountants Unit 8 Golspie Business Park Golspie Sutherland KW10 6UB 18 September 2025 Page 5
Dornoch & District Christian Fellovrfshi Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Unrestricted funds 31.3.24 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 50,221 46,951 EXPENDITURE ON Raising funds 30,728 29,953 Charltable actlvltles General 10,105 11,348 Total 40,833 41,301 NET INCOME 9,388 5,650 RECONCILIATION OF FUNDS Total funds brought forward 134,791 129,141 TOTAL FUNDS CARRIED FORWARD 144,179 134,791 The notes fonn part of these financial statements Page 6
Dorncch & District Christian Fellowshi Balance Sheet 31 March 2025 31.3.25 Unrestricted funds 31.3.24 Total funds Notes FIXED ASSETS Tangible assets 1,138 1,423 CURRENT ASSErs Cash at bank 143,527 133,880 CREDITORS Amounts falling due wthin one year (486) {512) NET CURRENT ASSETS 143,041 133,368 TOTAL ASSETS LESS CURRENT LIABILITIES 144,179 134,791 NET ASSETS 144,179 134,791 FUNDS Unrestricted funds: General fund Premises purchase funds 1,930 142,249 1.324 133.467 144,179 134.791 TOTAL FUNDS 144,179 134,791 The flnanclal statements were approved by the Board of Trustees and authorlsed for Issue on 18 September 2025 and were signed on its behalf by: The notes form part of these financial statements Page 7
Dornoch & District Christian Fellowshi Notes to the Financial Ststements for the Year Ended 31 March 2025 ACCOUNTING POLICIES Basis of preparing the flnanclal 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 (FRS 102) '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 (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities and Trustee Investment (Scotland) Act 2005. The financial statements have been prepared under the historical cost convention. Flnanclal reportlng standard 102 . reduced dlsclosure exemptlons The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,: the requirements of Section 7 Statement of Cash Flows. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to thal expenditure, it 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 basis and has been classified under headings that aggregate all cost related to the category. Where cosls cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglble flxed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery 20% on reducing balance Taxatlon The charity is exempt from tax on its charitable activities. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 8 continued...
Dornoch & District Christian Fellowshi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Penslon costs and other post-retlrement beneflts The charity operates a defined contribution pension scheme. Contributions payable to the charivs pension scheme are charged to the Statement of Financial Activities in the period to which they relate. TRUSTEES. REMUNERATION AND BENEFITS 31.3.25 31.3.24 Trustees, salaries Trustees, pension contributions to money purchase schemes 28,000 653 28,000 653 28,653 28,653 Trustees. expenses There were no trustees. expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. STAFF COSTS The average monthly number of employees during the year was as follows: 31.3.25 31.3.24 Pastor No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds INCOME AND ENDOWMENTS FROM Donations and legacies 46,951 EXPENDITURE ON Raising funds 29,953 Charitable activltlès General 11,348 Total 41,301 NET INCOME 5,650 Page 9 continued...
Dornoch & District Christian Fellowshi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted funds RECONCILIATION OF FUNDS Total funds brought forward 129,141 TOTAL FUNDS CARRIED FORWARD 134,791 DESIGNATED FUND This is a Designated fund to enable the possible purchase of premises in the future. TANGIBLE FIXED ASSETS Plant and machinery COST At 1 April 2024 and 31 March 2025 3,363 DEPRECIATION At 1 April 2024 Charge for year 1,940 285 At 31 March 2025 2,225 NET BOOK VALUE At 31 March 2025 1,138 At 31 March 2024 1,423 Page 10 continued...
Domoch & District Christian Fellovrfshi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 Taxation and social security 512 MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.25 At 1.4.24 Unrestrlcted funds General fund Premises purchase funds 1.324 133.467 706 8,682 (100) 100 1,930 142,249 134,791 9,388 144,179 TOTAL FUNDS 134,791 9,388 144,179 Net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund Premises purchase funds 41,539 8,682 (40,833) 706 8,682 50,221 (40.833) 9,388 TOTAL FUNDS 50,221 (40,833) 9,388 Comparatlves for movemont In funds Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestrlcted funds General fund Premises purchase funds 1.483 127,658 (1,759) 7,409 1,600 (1,600) 1,324 133,467 129,141 5,650 134,791 TOTAL FUNDS 129,141 5,650 134,791 Page 11 continued...
Dornoch & District Christian Fellowshi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrfcted funds General fund Premises purchase funds 39,542 7,409 (41,301) (1,759) 7,409 46,951 (41,301) 5,650 TOTAL FUNDS 46.951 (41,301) 5,650 A current year 12 months and prior year 12 months combined position is as follows: Net movement in funds Transfers between funds At 31.3.25 At 1.4.23 Unrestrlcted funds General fund Premises purchase funds 1,483 127,658 (1,053) 16,091 1,500 (1,500) 1,930 142,249 129,141 15,038 144,179 TOTAL FUNDS 129,141 15,038 144,179 A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestrlcted funds General fund Premises purchase funds 81,081 16,091 (82,134) {1,053) 16,091 97,172 {82,134} 15,038 TOTAL FUNDS 97,172 {82,134) 15,038 Page 12 continued...
Dornoch & District Christian Fellowshi Notes to the Financial Statements - continued for the Year Ended 31 March 2025 RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. Page 13
Dornoch & District Christian Fellowshi Detailed Statement of Financial Activities for the Year Ended 31 March 2025 31.3.25 Unreslricted funds 31.3.24 Total funds INCOME AND ENDOWMENTS Donatlons and legacles Donations Gift aid 41,539 8,682 39,542 7,409 50,221 46.951 Total Incomlng resources 50,221 46,951 EXPENDITURE Ralslng donatlons and legacles Trustees, salaries Trustees, pension contributions to money purchase schemes Preaching and Praise Supply 28,000 28,000 653 2,075 653 1,300 30,728 29,953 Charltable activities Licences. subs and insurance Premises Costs Internet costs Postage and stationery Sundry expenses Donations made Sunday school and youth work Materials. books and aids BBQICatering Depreciation 1,456 2,096 456 124 1,257 1,875 52 185 1,618 285 1,374 1,759 460 242 2,123 3,310 126 412 490 356 9,404 10.652 Support costs Governance cost8 Accountancy 701 696 Total reSoUrS expended 40,833 41,301 Net income 9,388 5,650 This page does not form part of the statutory financial statements Page 14