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 FelI0v￿h1P 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 ser￿e God, and the family of the Universal Church of God.
2. To spread the gospel to our own communities. to St￿ngthen 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 ac￿rd 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 reSoUr￿S expended
40,833
41,301
Net income
9,388
5,650
This page does not form part of the statutory financial statements
Page 14