REGISTERED CHARTTY I¥UMBEIL. SCIJ28109
Report of the Trurte¢B aDd
Uoaudlted FlllaDclal Statements
ror ¢k¢ ye￿ Ende4131 D¢¢emb¢r 2024
for
Church of the Cbrli¢lAn Pentscoit
Fellowthlp Zloo TAb•rn•d¢ P¢t¢rhoAd
SBP
Accountants
27 Finlaysou Street
Fraserbwgh
Ab¢rdeen%hire
AB43 9JQ

Church of tb¢ CbrJsd*n Pentscortal
Fellowiblp Taou T•b¢rDAde P¢t¢rlMd
Contents of the FknaDclal St#t¢ll*mts
for tbe Yw Ended 31 Decem1￿ 2024
Page
Rwrt ofthe Truste
I to 2
llld•p¢ndent Eiamlll•rf• Rryort
Statsnxllt of FknAnc￿l A¢tMtJe•
Baknllce Sheet
Noiu to the Statenwits
6 to 11
Drt*ll￿ Stslement of ActhltleB
12

Chur¢b Df lh¢ ChAstlAn P¢ntwosts1
FelloTV8knlp Zjon Tabernaele PeterhtAd
R¢port of the Th18t¢os
for the Year Ended 31 Deeember 2024
The tTWtees present their report with the financial statements of the ch8Tity for th¢ yw ¢THled 31 December 2024. The
trustccs have adopted the pmvisions of Accowiting and Reporting by Charitie5: Statement of R¢comTn¢nded Practice
applicabl¢ to chariti¢s prwiDg their accounts in accordance with tbe Fitwicial Reporting Standard applicable iti the
UK and Re￿blIC of freIat￿ IFRS 102) (effective l January 2019).
Oble¢tlveJ #nd Alms
The aim of tb¢ Chw¢h is ¢0 build th¢ MEM￿[5 ￿ in Faith, to wot5bip together in Spirit aTMI truth and to proclaim th¢
Gospel of J￿u8 Cknist in word and actio
Sl%nlflc4nt artlvld
1)] fijrtherartce of th¢ obj¢¢tiv¢s of the ¢hurth a w¢¢kly servi￿ of worship i3 beld togetlw with Youth Mextiw,
Childrcn's aubs. fundraising activities and outreacb w￿.
ACHIEVEMENTS ALYD PERFORMANCE
Charltable *ctlvlti
One WL%kly wryicc of wor8bip has bccn maintained throughout th¢ cours¢ of th¢ y¢ar. In Addition Youth M¢rtiD8S at
Childr¢D'S Clubs were dlso h¢ld u w¢ll hs matsy othor 80¢iiI And outrcacb actiiilics throughout th¢ cows¢ of year
wtth a viw to fiu*h¢rin8 the obje¢tive8 of the church aad reachin8 Out to the comtnunity whole.
tn recent years> SiBnifieaDt wo& has been carri¢d out to the church premiBe$ to iwve the overall ellviroD￿t of the
building And to promote fellowship through th¢ proviBion of Ixtter worship and meeting facilities.
FINA￿cIAL REVIEW
FlnAnclAI po•ldo
Income within the catrBory of IDoxAtiotJ8 & legAci¢8' totAlled £53.966 for the year against £49.493 in the prewous year.
Th¢ bulk ofthe ill¢ornc in this category was gcncratcd frorn weckly offerings and the Gift Aid themn. The church saw
in¢rea8e iti the level of offLyIn￿ for 2024 which totalled £39,899 a8&inst £36.660 in the previous year.
The cburLh conttnu¢s to be well supported through additional doTr&tion5 and gtalefvlly acknowloJge5 donaiioDS received
of£9,fI18 (2023- £9.003). Separaie fundraising aLtivities rais¢d £2,913 in Lh¢ 2024 fu￿￿¢7&[ ￿llrI2023 - £5191.
Overall iwonw for the y¢Ar tothll¢d £56.879 ag4in5t £50,012 in 2023, an itKrease of £6,867.
enditure
Exponditw¢ totalld £63.850 collwred to £61,614 in the E>reviou3 year, an illcreose of £2,236.
The net d¢fi¢it for the year per the Statement of Finaneiftl Activitiu was £6.971 ¢t)rnp￿d to i n¢t d¢fi¢ii of £l1.602 in
the pr¢viou$ fmwKial y¢8r.
Total net fi￿d5 Closed at £215,813 compared to £222.784 ag at 31 Deeemb¢r 2023. This ¢ornpris¢s £206.351 withiu the
neral Fund, (2023 - £210,019). £4.702 withitt th¢ restricted Building Project (Lift) Fund, {2023 - £6,418) and £4,760
Itbin ihe restricted ￿u]ldIngProjeCt (Ro)0 Futtd (2023 - £6,347). Out of the ov¢rnll balance of ful￿4 £150.437 relatrs
to the value of hSxed assets (2023 - £157.422} vkni15t £63,506 IB the actual bank 8nd cash balances held as at 3l
D￿rnber 2U24 (2023 - £63,035).
Princlpal fuDdlDg soure
The corc fi]DdinB wThtinua to b¢ th¢ w¢¢kly offerin8s made by the members of the church and we gratefjjlly
acknowledge all offerirw and donations made tl]rou8hout the eourse of the year.
Re8erve$ pollcy
The charity maintains suffi¢i¢nt r¢sourc¢s to merf day to day a¢tivities but no spe¢ifi¢ resems ￿l1¢Y 8t tbe ¢urrem
tim¢. As at 3 1st D￿¢￿ber 2024. sufficieut cash fi￿d8 were place to cover n￿n￿l opernting ¢xp¢nditure in the short
to ￿¢dIU[￿ t￿.
Pag¢ I

Cbur¢h of the Chrlsllan PenteeoBthI
Fellowthip ZioD T*b¢rnade Peterh¢4d
Report of the Trustees
for the Year Ended 31 De¢emb¢r 21124
Gov4rnlll8 doeuttwnt
The ch0Jity is Controlled by its governiDg dowD¢nL a deed of trust attd constirutss An ullinco￿•T￿t¢d clwity.
Reyt¢red Charlty number
SC028169
Prlndpal *ddreJi
6 HO￿ Street
Peterhead
AB42 IHJ
Trustce5
Ab.LVutst4￿ts
27 FinI&￿Ill Str¢rt
Fr￿erburg￿
Aberde¢nthite
AB43 9JQ
gtL4).t.'.a.
Approved by order of the board of trusteeg on ............
.. and si￿d on its behalf by:
Page 2

Ind¢pendeDt Eiamioer'l Report to the Trnstse• of
Church of tbe Chrlstlan Peutero3ts1
Fellowship Zion T4berll4cl¢ PeterheAd
l Tel￿ on the 4ccouttts for th¢ y¢ar ended 31 D¢¢¢mber 2024 set out pJg¢s fow to ¢levuL
Respective regponslbltldei of trustee5 ind eumlDer
Th¢ charity's twste¢s aTe re$ponsibl¢ for th¢ preparation of the accounts in accordan¢¢ with the lemLS of the Charitres
and Tntr Investtnent (Scotland) Act 2005 and the Charities Accounis (qcotland) Regulations 21KJ6 (as arn¢nded). The
clwritys tnLSteos co1￿)der that tbe audit reqUire￿ent of Re8u]ation 10(I){a) to (c) of the Accounts Regulations does not
apply. Ii 15 tny responsibility to examine the accounts as reqlured under Section 44(1)(c) of the Act and to sta* whether
POrticularmatt¢rs bave C4)n￿ to my otrentioL
B*slJ of the Jndepeodent a*Dthier's report
My ¢xaTDiDalion w8s carried out in accordance with Regulation I l of the clwit1￿ Accounts (ScotiaDd) Rcgu]atioJJs
2006. All examinaLion Includ￿ a r¢view orth¢ a￿DuAting re¢ords kepi by th¢ charity and a conwari50n of the ¥counts
pr¢5¢llted with thos¢ record¥. It also includ￿ conyidcratiun of ¥Dy unusual item& or disc105urcs ill th¢ accouals. aThl
seeknng expla[￿tionS frum you a5 ttuytrys run¥uDin¥ auy sutyh tDuit¢rs. Th¢ ptOLcdures undertaken do not provide all
th¢ ¢vid¢llc¢ that would bc rcquir¢d in au audil alld CODS¢qU¢Utly I do uol CXpr￿S #udit opiThion on th¢ viw giv¢n by
the accounts.
Independellt ezamlner'i it•tement
In cotjnection my CXBrniT￿tit)￿ no mMtt¢T ha8 ¢om¢ to my thttcution:
(l) which 8iveA reAson&bl¢ to b¢li¢ve that, in any r¢$p¢¢4 the requirem
to keep accountin8 records in ￿e0rdanCe with Section 44(1)(a) of the 2005 Act and Re8ul&tioD 4 of the 2006
Ac¢ounts Regulations. and
¢0 PTepar¢ a¢￿Un￿ which xcord with th¢ accoullliD8 records al￿ to coll¥ly with R¢8ui4¢ion 8 of the 2006
AccounLg Re8ulAtiOZbS
hav¢ not been met: or
(21 to wljicty in my opinioN Attention should be dra￿ in order to enable a proper underBtgnding of the Accounts to be
rcachcd.
SBP
A￿oll￿taDts
27 Finlayson Street
Fraserburgb
AberdeewbiTe
AB43 9JQ
Page I

Church of the Chri3¢ian Pent¢¢O8t
F¢]Ioff8hip zaon Tab¢rna¢l¢ P¢terh¢
Sta¢¢meDt of Fin￿e￿ A¢*ivities
for the Yw Ended 31 D¢¢ember 21ll4
31.12.24
Trt*l
fwidi
31.12.23
Totsl
Notes
ll¥COME AND EIWOWMENTS FROM
Donations and le8aei¢s
52514
1852
53.906
49,493
Oth¢r trading activities
2,913
2.913
519
55A27
IA52
W79
50,012
EXPEI¥D￿URE ON
Raising fijnds
54,730
4J03
59J33
59.649
4J17
4a17
1.965
Totsl
59.047
4.103
63,850
61,614
NET LYCOMEI(EXPEIYDITURE)
(3,620)
(48)
(3051)
48
(wi)
(11,602)
Tr￿￿er8 between fun
Net mov¢Jllent ID fund•
(3,668)
(3J03)
(&971)
{11.602)
RECONCILIATION OF FiINDS
Total funds brought forward
21(1,019
12,765
222,784
234.386
2116J51
9A62
215813
222.784
The note5 form part of these fJDancial statcm¢lllS
Page 4

Chllr¢h of the Chrtsti•n P¢nte¢ost
Folloivsbip Zaoll Tabernade Peterh¢ad
B￿arte¢ Sheet
31 De￿rnb￿ 2024
31.12.24
TotAI
funds
31.12.23
Totsl
Unregtrieted Restricted
fimd
Notes
FIXED A&SKTS
Tangible &￿et8
140975
9A62
1511A37
157.422
CURRENT A&SETS
Debt
Cash at bank
3,741
J06
3,741
03,500
63,035
67247
67.247
67,308
CREDrroRS
AJDounts falling due witbin one y¢or
IlJ71)
(1071)
(1.946)
rr CURREI¥T ASSETS
65J76
OJJ76
65.362
TOTAL ASSETS LESS CURRENT
LIABILITtES
2116aS1
9,462
215013
222.784
206JS1
9,462
215,813
222,784
FUNDS
Unre&tricted fund8
Restricted fiJnd8
21W51
9862
210,019
12,765
TOTAL FUNDS
215813
221784
ial sthteme
approv¢d by the Board of Trugte¢y attd autboris¢d for issu¢
tid ￿re siwi¢d on its behalf by.
The not&s fom) part of tbege fitthttciai stAtett￿lIA
Page 5

Chureh of the Thrlstl•n Penttcostal
FellO￿hIp TJOD Tabern#d¢ P¢t¢rhead
Not¢1 to the FIDaDdal Staten￿nts
ror the Ye•r End¢d 31 De¢¢rnb¢r 2024
ACCOUNfiNG POLICIES
of prepring the fjll*D¢I￿ 8t*¢¢m¢nts
The fuwtt¢ial stat¢m¢nts of tbe cbarity. ￿1¢￿ is a publi¢ benefit etttity undcr FRS 102, have beeD prepared in
accordance with the Charities SORP tFRS 102) 'AccountinE md Reporting by (Jwities.. Statenwt of
Reconunended Practice applicable to Charities prep4ritig th¢ir a¢courtts in accordance with the Financial
R¢ErfJrting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 20191,.
Fin3￿Cial iieporting StaDdard 102 'Thc FinanciAI Reporting Standard applicable in the UK and Republic of
Ireland, 8tk1 the Chariti&8 and Tn￿e Inv&stment (8cotland) Act 2rJ)5. Th¢ fiTwi¢id ststrnrftts have been
prepared underthe histori¢aI ¢o$i ¢￿v￿tion.
tncome
All iticome 18 re￿8￿18ed in the Stst¢m¢nt of Financial Activitles on¢e the cbarity ]w ¢lltitlw￿nt to the fjJttd& it
is probable that the incon)B will r¢ceived and the anwunt call be me4swed reliably.
Expendlturt
Liabiiitiu are r¢co8nis¢d u ¢xwditure as SQOTJ as there is a legal or con5tructiv¢ obligation ¢ommittiD8 th¢
charity to that ¢XPCDdilure. il is prO￿bI¢ that a tT¥llJfcr of ccutLumi¢ benefits wtll be requit¢d ill S¢ttlrn￿lll alld
the ￿n￿U￿t of the obligatlOD can be measured ieliably. Expenditu￿ ij a¢ci)uThtcd for on an accn]als basis and has
be¢n classifA¢d utthr h¢adin8s a88re8ate all cost Telaied to the calegory. Wh¢rc ¢o5ts CAntJot be directly
attributed to particu]ar h¢adillg8 th¢y bave be¢tt 4Uocat¢d to activities oo a bAsis CODSiStellt with thc u8¢ of
r¢sourceB.
T*Dglblo fixed uiets
Dopreciation 18 provided at tho followin8 annual rat¢B in order ¢0 Wri￿ off u¢h u8¢1 over it8 e8limBted u8efi
lif¢.
Land & BuilthDgS
tmprovements to propety
Equipment & furnishin8S
2UA on ¢ost
IOOA on cosl
25% on reduciD8 balance
Tajatlon
The tharity is exempt fmm tax on its ¢hgritabl¢ Activities.
Ful￿ A¢¢ountlng
Ullrestricied fi￿￿8 call be used in accordance with the tharitsbl¢ objectives at the discretion orth¢ Intsiees.
Rutrirt¢d fi￿d¥ ¢an only be used for particular restric￿1 pwposes within the objccts of thc ¢hariry, R¢strACtions
8Ti¥e when Specifi￿ by the donor or when funds ar¢ rai￿d for particulhr restricted purpoyes.
Further ¢xp14n#tion of the nattw¢ and pwp08¢ Of¢￿ 13 inc1￿￿ed in the notes to the fu￿￿117 *4¢cm¢nts.
OTHER TRADll¥G ACTivrriES
31.12.24
31.12.23
FundraisiDg & cvcDts
1913
519
Page 6

Church of the Christi#tt Penteeoitsl
Feliowshlp TAOD Tabernade Pe¢erhead
Notss to the Trln%ndal Stat¢m¢uts- ￿nthlY¢d
for the Y￿r Elbd￿ 31 December 2024
RAISll¥G FUNDS
1llvtitm￿t ￿￿￿1#MellI ¢08ts
31.12.24
31.12.23
Loss on sale of 8JSCtS
23
TRUSTEES. REMiINERATION AND BEIYEFIIS
IL)ve offerings and gJft8 tottllin8 £19.500 (2023 - £19,51KI) were to a Trustee.
Trniteu, e¥benJei
There wrre no expen$¢s paid or reimbursed to TnLgtees durin8 th¢ financial year under report.
TANGIBLE FIXED KSSETS
Eqthpll￿t
pruFW & furnishings
BuildiD¥S
Tolal8
COST
At l Jpnuary 2024 and 31 DK¢mbw 2024
151,079
33043
37074
221.990
DLPRECIATION
At l January 2024
Cbar8¢ for year
9,1165
3,021
20278
3J03
34231
661
64,574
6J85
At 31 Decemb￿ 2024
12,086
23,$81
34892
71￿59
L¥ET BOOK VALUE
At 31 D¢¢¢n*w 2024
138,993
9A62
1.982
150.437
At 31 DK¢mber 2023
142,014
12,765
2,643
157.422
DEBTORS: AMOiINTS FALLING DUE rn ONE YEAR
31.12.24
31.12.23
Other debts)rs
Prepayments
3,527
214
4.1)00
273
3,741
4.273
Pa8e 7

Church of the atrlstlaD PeDtccoJtal
F¢llowsblp Zloll Tthrnade Peterhead
Nots8 to the FIDalldal St8tements- ¢ottthiwed
for th¢ Year Ended 31 December 2024
31.1224
31.12.23
MOVEMENT IN FUNDS
N¢t
Tr8nsfers
At
31.12.24
1.1.24
UDreJtrl¢t¢d fllDd•
Genera) fijlld
2Jll,019
(3,620)
(48)
2O6JSI
Rests4cted fulldi
BuildTng Fund (Lift)
Building (Rooo
Feed the Familics Fwid
418
347
{1,716)
{1.587)
{48)
4.71)2
4.7611
11765
(3J51)
9A62
TOTAL FUNDS
221784
(￿71)
213,813
Net Itxjvetn￿l in illclud¢d in 8bove #tt as followy:
IucomiDg
R¢sow¢¢$
cxpcndcd
Moven*nt
in fimd8
Unrutri¢t¢d fundi
Gcncral fijnd
55,427
{59,047)
(3.620)
R¢#riet•d f#*d•
BuildiD8 Fund (Lift)
Builditi8 fjjnd (Roofj
F¢ed the Families Fund
11,716)
11,587)
(1,51M)
(1,716)
(lJ87)
{48)
1,452
IN52
(48D3)
(3J51)
TOTAL FUNDS
5&&79
(6&8511)
(6,971)
Page 8
continued...

Chureh of the CbrlsdAn Pentecosl41
Fellowshlp ZJon Tab¢rn4d¢ Petsrbe4d
Note5 ¢0 the Fth4Dclal St*temellts- eontAnu¢d
for the YeAr Ettded 31 De¢ember 21124
MOVEMENf n¥ FUNDS- contlnued
Comparntlrn for xnovemeDt In fundi
Net
At 1.1.23
31.12.23
Ullr¢stri¢ted fundj
G￿eral fi￿d
218.316
(8297)
210.019
Re•tricted fundi
Buildin8 fund (Lift)
BuildiD8 fi￿d (Roofj
8.136
7,934
(1,718)
(1,587)
6,418
6.347
16,070
{3,305)
12.765
TOTAL FUNDS
234.386
{11,602)
222.784
Comparntive net m0ven￿nI In fi￿d$, in¢luded in the above are as followB'.
Ineoming
Te50urces
R¢8ouT¢
expendeA
Movement
Unre8trl¢ted fund•
General tlmd
50,012
(58,309)
(8297)
Re$trleted funds
Building Fund (Lift)
Building fund (Rooo
(1,718)
(1.587)
(1.718)
{1.587)
(3,305)
(3.305)
TOTAL FLINDS
SO,012
(61,6141
(11,602)
A y¢tr 12 months and pior y¢ar 12 llK)ttths ¢ontsIti￿ PD8ition 13 as follow8:
Nct
Transfers
At
31.12.24
At 1.1.23
fimds
Unrestrlrted funth
General fund
218,316
111,917)
(48)
206.351
Restrleted fmndi
Bvilding Fund (Lift)
Building fimd (Roofj
Feed the Families
8,136
7934
(3,434)
(3,174)
{48)
4,702
4.760
48
16.070
(6,656)
9,462
234,386
(18.573)
215.813
Pa8e 9
¢otttinu¢d...

Chur¢h of the Chri&ti4n P￿te¢￿s￿l
Fellow8hlp zaon T•b¢rna¢lt Petsrhe*d
Notsj to the FinaD¢lal StIteD￿llts- ¢ontinued
ror the Year Ended 31 Detenther 21124
MOVEMKKf IN FUNDS. eontlnued
A current yeAr 12 months and prior ye4r 12 DJ)ntbs Corobin￿ net movement ID fiwds included in the above are
AS follovB'.
tncoming
Resourc¢s Movemet
Unrntrlcted fullds
G¢n¢rAI fund
105.439
(117.356)
111,917)
Restrlrted funds
Building Fund (Lifl)
Buildlog fimd IRooQ
Fe￿ the Famili￿ Fund
(3,434)
(3,174)
(1.5￿)
(3,434)
(3,174)
148)
1.452
1,452
18.108)
{6.656)
TOTAL FUNDS
100.891
(125.464)
(18,573)
N*twr¢ of
Th¢ G¢n¢rnl 1$ wed to qupport th¢ day to dAy A¢tivities of th¢ ¢hurcls to fund outreAch And to further the
all￿ #nd objectives oftb¢ ¢hur¢b.
This restrieted fund was gei w) specifie&lly for the purrk)se of raisin8 fimds for the insts]lation of a lift within the
in chwch prcmiKs to assist those who are less ablc to climb thc stairs. The lift was installed durittg the 2017
flnancial year al a co31 of £17.175. The cost w&8 treated as a c8Pital cost and the lift is reco￿Ls¢d as an asset in
the balance sb¢¢t within the car¢gory of 'Improven￿ts to prOp￿ty. The value of the fimd now repTeSellts the
accounts writt¢u dovm valur of the a5S¢t, as follow7..
2024
2023
Orlgintil ¢08t of lift aod inStal￿1￿n 2017
Depttciation to date
17.17S
12,473
17,17S
111,757
Net book value at 3 1st December 2024
4,702
6A18
Buil
Thi6 restiicted fi￿d set up specifically for the pwse of raisTng fimds to replace the existing flat roof which
wa8 iti a state of disrepair. The r{￿f was replaced during the 2018 finattcxal year at a cost of £15,868. The cost
has been tr¢&*d 88 a capital cost in the balance sh¢¢t within th¢ category of 'iwv¢ments to pro￿. The
Val￿ of the filljd now rcprwits th¢ ￿￿Ounts written down value of the a88et As follows:
2024
2023
Origillal cost of roof itisthllatioD 2018
Depreciation to da
15068
11,106
15,868
9.521
Net book vilue at 31 December 2024
4,760
6.347
Page 10
¢Olltiou¢d...

Cbureh of tbe Clwlsll*ll PentecoBtAI
Fe]low6hlp Zlon T•b¢rnade P¢t¢rhe4d
NO￿ to the FiDanctsI St*tements- conthiued
for th¢ YeAr EDded 31 D¢e¢mber 2024
MOVEMENT ll¥ FUNDS. conthiued
The Feed the Families Fu￿1 was w up through a l(Ka] contart does fimdraising to enable working families
who Are on the breadline w provide their children witb & traditional Chritynas lujxh.
RELATED PARTY DISCLOSURES
Th¢rr wcrc no ￿lIt￿ patty tra￿ctionS for the year under report other than those iu T¢lation 10 Inisiees
remw￿0ll alld bellefits as stAt¢d io Note 4.
Pasell

Church of tb¢ P¢nts¢ostsl
Fellrfjwshlp ZAon TaberoAele Petsrhead
De*•i]ed Sttttrtt￿t of Flnanelal Actlvkle8
for the Yw Ended 31 December 2•24
31.1224
31.12.23
Donatloni and leB*d
tkntstion8
CJifi Aid
Offerings
(theT Incom
9,008
3,023
39,899
IAJ6
9,003
3,056
36.660
774
53,966
49.493
Other trAdlnz Ae¢fviti
Fundraisillg & events
2913
519
T¢)tsl Incoming re￿ure
56J79
50.012
EXPELYD￿uRE
R*lsln8 don•tloni lepdei
Its52
7,022
461
23.060
17,7SS
1936
660
3,(J22
3JOJ
662
1,762
4,677
951
30,882
9.223
4,823
H¢8t & L40rt
Telcphonc
Gifts & DoD&tion$
Property Repairs & Expe￿
Youth & ¢hildrett
Transport Expens¢8
Freehold propety
Depreciation OD lrnprovernuts to PTO
Depreciatiou Equip & Furnishings
3,022
3,305
881
59J3J
59,626
Invutment m•nAgement ¢ostB
IKtrs8 on sale of tangible fixed ￿sets
23
Otber
Sunthy Expel
3,037
788
GoY¢rll4Dce
Accouulaucy
1280
1.177
Total ￿pr￿ded
63￿50
61.614
Net e4btndltur•
(A971)
(11,602)
This pa8e does not form part of th ststutory financial statements
Page 12