BANCHORY CHRISTIAN FELLOWSHIP CHURCH
Icharity Number: SC0343771
TRU5TEES' REPORT AND FINANCIAL STATEMENTS
31 MARCH 2025
AAB Busln•ss ind Tax Advlsory LLP
Chartered Accountants

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 h14RCH 2025
CONTENTS
PAGE
Legal and administrative information
Trustees, report
Statement of Trustees. responsibilities .
Report of the examiner...................................................
Statement of flnancial activities (including income and expenditure account) .
Balance sheet
Notes on the flnanclal statements .

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
Constltutlon:
Banchory Christian Fellowsh7p Church is a recognised charity in Scotland {Charity Number: SC034377) governed
by its trust deed.
Principal Address:
Bankers:
The Royal Bank of Scotland plc
36 St Andrew Square
Edlnburgh
EH2 2YB
Sollcltors:
Ledingham Chalmers LLP
John5tone House
52-54 Rose Street
Aberdeen
AB10 1HA
Independent Examlner:
Derek S Malr
AAB Busine55 and Tax Advisory LLP
Chartered Accountants
Kingshill View
Prime Four Business Park
Kingswells
Aberdeen
AB15 8PU

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES, REPORT
The trustees submit their report and the flnancial statements of the charlty for the year ended 31 March 2025.
Legal and adminlstratlve infomiation set out on page 1 forms part of this report. The financial statements comply
with current statutory requirements, the Constitution and the Statement of Recommended Practlce: Accounting
and Reporting by Charities.
OBJECTIVES AND ACTIVITIES
The prlncipal objectives and actlvlties of the charity are the wblic worship of God and the spreading of the
gospel of Jesus Chrlst in accordance with the charity's written Statement of Faith.
FINANCIAL REVIEW
The net resources expended for the year, amuntlng to £1.88212024 - £22,587), have been dealt wlth as shown
in the Statement of Financial Activities.
The general fund exists for the general purposes of the charity. The general fund at the year-end was £463,110.
The des18nated fund Is a fund earmarked for the maintenance of the church bulldlng and provlslon for church
property. The deslgnated f und at the year-end was £1, 594,787.
The restrlcted fund exlsts for the purpose of collectlng fncc*ne and disburslng It to mlsslonaries speclfically
supported by the charlty and to mission organisatlons. The restricted fund at the year-end was £7, 385.
Reserves are malntained at a level considered by the trustees to be necessary for ttE future commitment5 of
the church. The trustees consider level of reserves to be adequate.
ACHIEVEMENTS AND PERFORMANCE
During the reporting period, the church continued its involvetnent in the local community holding Sunday worship
services, which include Junior Church and Bible Class activities. Regular evening services were also held,
Including monthly outreach services held in the Victory Hall in Aboyne. The morning services continued to be
streamed via the internet to enable ttrK)se unable to attend church to participate and to encourage new members
to attend. Regular twice monthly services have also been held at the Inchmarlo care home.
Other regular activities include monthly prayer meetings, weekly "Connect" youth sessions and the continuation
of the children's "After khool Club" and the mother. and toddlers. group "Little Blessings"
Weekly blble study groups have contlnued, Includlng the "Plzza Wednesday" sesslons almed at famllles. A
seminar series was held at the church during February and March 2025 with a focus on "How to be a growlng
church" The church continues to be open each hk>nday moming offering a "Place to Meet" for older members
of the community and involving craft and leisure activities.
Other mlnlstrfe5 and outreach during the year inctuded the Hollday Blble clubs held during the Easter and Summer
school holldays, A "Christianity Explored" course, Praise Nights, Men's Breakfast, Ladies, Breakfast, a church
Light Party and a ladles Christmas Craft night. "Frlendshlp" lunches recommenced In late 2024. The church ran
an outreach stall at the Banchory summer show. A conference entitled "Grlevlng wlth hope" was also held In
October 2024.
Our pastor has contlnued hls Involvement in the establlshment of a Ministry Training Academy In the north-east
of Scotland. This is aimed at providing In-person basic ministry trainlng and to encourage more churches In
Aberdeen and Aberdeenshire to invest in training. The MTA'S second year of teaching started In September 2024.
A new set of steps to give access to the grounds of the church were completed during the reportlng perlod and
work on installing acoustlc panels in Atrium of the church began In March 2025.

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
TRUSTEES, REPORT (contlnued)
During the reporting period, a review of the church information management and computer systems was
continued for the purposes of assuring cybersecurity, GDPR compliance and efficient running of the church. As
a result, several modules of Churchsuite software have been introduced to streamline the administration of
the church.
ORGANISATION STRUCTURE
The charlty 55 managed by the trustees as ltsted on page 1.
TRUSTEES
The trustee5 dudng the year were as ltsted on page 1.
METHOD OF AppoIKfMEKf AND REMOVAL OF TRUSTEES
New trustees are appolnted by a unanlmous vote by the board of trustees.
KEY MANAGEMENT REMUNERATION
The paid elders of the Church are considered as part of key management. The key management remuneration
Is reviewed annually by the Trustees.
TAXATION STATUS
Banchory Christian Fellowship Church is a charity for taxation purposes under Sectlon 505 of the Income and
Corporation Taxes Act 1988.
INVESTMENT POLICY
There are no restrictions of the charity's power to invest. The trustees have the ￿Wer to invest in such assets
as they see fit.
RISK MANAGEMENT
The trustees actively review the major rlsks which the charity faces on a regular basis. The trustees have
examined these risk5 and confirrn they have established 5y5tems to fflanage the significant risks.
Approved by the Board of Tntstees and sfjg￿d on Its behalf by

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The Tru5tee5 are responsible for preparing the Tru5tee5 rew)rt and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting
Practice).
The law appllcable to charities in Scotland requires the Trustees to prepare fFnancTal statements for each
flnancial year which glve a true and fair view of the state of affalrs of the charity and of the incoming resources
and application of resources of the charlty for that period. In preparing these flnanclal statements, the Trustees
are required to:
select sultable accounting policies and then apply them consistently;
observe the methods and principles in the Charitles SORP;
make judgments and estimates that are reas￿able and prudent;
prepare the financSal statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The Trustees are responslble for keeping proper accounting records that disclose wlth reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the financial statements comply
with the Charities and Trustee Investment (Scotland) Act 2LK)5, the Charities Accounts Iscotland) Regulatlons
2006 and the provisions of the charity's constltution. They are also restx)nsible for safeguardlng the assets of the
charlty and hence for taklng reasonable steps for the prevention and detection of fraud and other irregularltles.

INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF
BANCHORY CHRISTIAN FELLOWSHIP CHURCH
I report on the financial statements of the charity for the year ended 31 March 2025 which are set out on page5
6t014.
Thls report Is made solely to the charity's trustees, a5 a body, in accordance with RegulatTon 11 of the Charities
Accounts {Scotlandl Regulations 2(Y)6. My work has been undertaken so that I mTght state to the charity's trustees
those matters l am required to state to them in an Independent Exarnlners report and for no other purpose. To
the fullest extent permitted by law, I do rKJt accept or assume responsibility to anyone other than the charity
and the charity's trustees as a bodyi for my work, for this report, or for the op5nlons I have formed.
Respectlve responslbtiitles of trustees and examfner
The charity's trustees are respx)nsible for the preparation of the financial statements in accordance with the
terms of the Charitles and Trustee Investment Ikotland) Act 2CX)5 (the Act) and the Charltles Accounts (Scotlandl
Regulations 2CQ6 las amended) (the Accounts Regulations). The charity trustees consider that the audit
requirement of Regulation 10(11 la) to Icl of the Accounts Regulations does not apply. It is my respx)nsibility to
examine the financial statements as required under Section 44111 (cp of the Act and to state whether particular
matters have come to my attentlon.
Basls of Independent examlner's Statement
My examination was carried out in accordance with Regulation 11 of the Accounts Regulations. An examination
include5 a revlew of the accounting records kept by the charity and a comparison of the financial statements
presented with those records. It also includes consideration of any unusual items or disclosures in the financial
statements, and seeks explanations from the trustees conceming 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 an audlt
opinion on the view given by the accounts.
Independent examlner's statement
In the course of my examination, no matter has come to my attention:
{11 which give5 me reasonable cause to believe that in any material resiEct the requirement5:
to keep accounting records in accordan￿ with Section 44(1) la) of the 2005 Act and Regulation 4 of
the Accounts Regulation5; and
to prepare financial statements which accord with the accounting records, Account7ng and Reporting
by Charities preparing their accounts in accordance with the Financial Reporting Standard in the UK
and Republic of Ireland IFRS1021 and comply with Regulation 8 of the Accounts Regulations have not
been met; or
12) to whlch, in my oplnTon, attentlon shwld be drawn In order to enable a proper understandlng of the
financial statements to be reached.
Member of Institute of Chartered Accounts in Scotland
AAB Business and Tax Advlsory LLP
Kingshill View
Prlme Four Buslness Park
Aberdeen
Date:

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
STATEMENT OF FINANCIAL ACTIVITIES
(INCORPORATING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
Z025
Total
Funds
2024
Total
Funds
Unrestrlcted
Funds
Restrlcted
Funds
Not•
INCOME FROM:
Donatlons and legacles
Other trading activitles
Investments
163.150
1,683
2,512
167,345
2,100
165,250
1,683
2,512
169,445
154,849
2,825
4,402
162,076
TOTAL INCOME
2,100
EXPENDITURE ON:
Charltable activities
TOTAL EXPENDITURE
170,377
170,377
950
171,327
171,327
184,663
184,663
NET MOVEMENT IN FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
13,032)
2,060,929
2,057,897
1,150
6,235
7,385
11,8821
2,067,164
2,065,282
122, 5871
2,089,751
2,067,164
The charity has made no gains or losses other than as reported aLx)ve.
The notes on pages 8 to 14 forn) part of the financlal statements.

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
CHARITY NUMBER- SC034377
BALANCE SHE￿ - 31 MARCH 2025
2025
2024
Not•
FIXED ASSETS
Tanglble assets
1,882,729
1,896,044
CURRENT ASSETS
Debtors
Cash at bank
7,126
181,385
188,511
5,509
171,470
176,979
CREDITORS: amounts fallins due within one year
NET CURRENT ASSETS
NET ASSETS
5,958
182,553
£2,065,282
5,859
171,120
£ 2,067,164
CHARITY FUNDS
UNRESTRICTED FUNDS
General
Designated
10
10
463,110
1,594,787
2,057,897
7,385
£2,065,282
466,142
1,594,787
2,060,929
6,235
£ 2,067,164
RESTRICTED FUNDS
TOTAL FUNDS
10
Signed on behalf of the Trustees

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
la) Bas15 of financial statements preparation
The financial statements a￿ prepared under the historical cost convention and in accordance wlth
Accounting and Reporting by Charities: Statement of Recommended Practice appllcable to charitles
preparing their accounts in accordarKe with the Financial Reporting Standard applicable in the UK and
Republlc of Ireland IFRS1021.
(bl Golng Concern
The trustees, having made due arxl careful enquiry and preparing foTeca5ts, are of the opinion that the
charity has adequate working capital to execute its operations over the next 12 months. The trustees,
therefore, have made an informed judgement, at the time of approvlng the financial statements, that
there 15 a reasonable expectation that the charity has adequate resources to continue in operational
existence for the foreseeable future. As a result, the trust￿ contlnue to adopt the golng concern basis
of accounting in preparing the annual financial statements.
(cl Income
11) Voluntary Income
Donationsi gifts and legacies are inct￿led in the Statement of Financial Activities in the year In which
they are receivable.
liil Investment income
Income from investments is included in the Statement of Financlal Activities in the year in which it
is receivable.
(dl Expenditure
All resources expended are included in the financial statements on an accruals basls, inclusive of any
irrecoverable VAT.
Expenditure is dlrectly attrfbutable to the relevant category in Statement of Financial Activities where
practical.
(el Taxation
The charity is recognised by HM Revenue & Customs as a charity and therefore the charity f5 not liable to
taxatlon.
Tanslble flxed assets and depreciatlon
Tangible fixed assets represent part ownership of two Church manses and property costs In relation to the
constructlon of a church. Depreclatlon is charged on the church manses on a stralght Ilne basls over 25
years. Depreclatlon is charged on the church fixtures and fittings on a strafght line basls over 15 years.
No depreclatlon Is applled to the church as the church malntalns the property In excellent condltlon
through Its repalr and malntenance programme.

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENT5
YEAR ENDED 31 MARCH 2025
{gl Funds
Unrestrlcted funds include incoming resource5 receivable or generated for the object5 of the charlty
wlthout further specified purrx)se and are avallable as general funds. These funds can be used In
accordance with the charitable objectives at the dlscretion of trustees.
Deslgnated f unds are unrestricted funds earmarked by trustees for specific future purposes or projects.
Restrfcted funds are to be ￿ed for speclfk purposes as laid down by the donor.
DONATIONS AND LEGACIES
2025
2024
From individuals and churches
Missionary fund gifts - from individuals
Weekly door collections
149,977
2,11XI
13,173
165,250
141,100
2,810
10,939
154,849
In 2024 of the total tlonation income £2,810 was to restrkted funds and £152,039 was unrestrtcted funds.
OTHER TRADING ACTIVITIE5
2025
2024
Events and book sales
1,683
1,683
2,825
2,825
All Income In 2024 was to unrestricted furKIs.

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENTS ICONTINUED)
YEAR ENDED 31 MARCH 2025
COST OF CHARITABLE ACTIVITIES
2025
2024
Staff costs
M1555onary glfts (note 5)
Advertlslng and secretarial
Depreciation
Events
Book5
Travel expenses
Caterlng
Manse costs
Preaching gifts
Insurance
Building general expenses
Utilities
Legal and professional fees
Equipment
General expenses
Rent of Halls for church serrfices
Payment processing fee
90,762
12,950
4,158
21,071
1,881
1.745
1,675
1,211
86,548
15,667
3,888
20,906
2,900
3,476
1,627
749
1,922
490
7,265
20,498
13,220
1,800
1,157
2,550
360
5,584
14,126
12,71J]
1,470
726
556
333
19
£171.327
£184,663
In 2024 of the total expendfture, £3,667 was from restrScted funds and £180,996 was from unrestrlcted
funds,
10-

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
MISSIONARY GIFrs
2025
2024
UCCF
CAP and related gifts
City Church Dundee
Zambesl Mission
Operation Mobillsatlon
Wycliffe Bible Translators
The Kerusso Trust
Street Kids Direct
Dignity Freedom Network (UK
Open Doors
Scripture Unlon Scotland
BCFC Hardship Fund gift
1,5CM)
1,720
1,510
1,187
1,5(M)
1,500
1,750
2,5(M)
1,500
1,500
1.7(M)
1,51X)
1.51X)
2.500
1,5(Kl
1,600
500
150
£12,950
£15,667
Met from restricted funds
Met from unrestricted funds (note 4)
950
12,￿10
£12,950
3,667
12,000
£15,667
11

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
STAFF COSTS AND TRUSTEE5' REMUNERATION
2025
2024
Wages and salaries
Social security and pension costs
85,692
5.070
90,762
81,960
4,588
86,548
On average there were three persons employed by the charity during the year12024 - three).
No employee received remunerntion in excess of £60,0(M).
No trustee received remuneration or expenses for their services during the current or prfor year.
TANGIBLE FIXED ASSEf5
Church
ffxtures and
flttings
Church
building
Manses
Total
COST
At 1 April 2024
Additions
At 31 March 2025
1,588,877
332.024
114,840
7,756
122,596
2,035,741
7,756
2,043,497
1.588,877
332,024
DEPRECIATION
At 1 Aprll 2024
Charge for year
At 31 March 2025
48,932
13,281
62,213
90,765
7,790
98,555
139,697
21,071
160,768
Net book value at 31 March 2025
£1,588,877
£269,811
£24,041
£1,882,729
Net book value at 31 March 2024
£ 1.588.877
£ 283,092
£ 24.075
£ 1,896,044
DEBTORS
2025
2024
Deposlts
Other Debtors
Prepayment5
1,440
150
5,359
E 5,509
5,686
£7,126
12

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
CREDITORS amount5 falling due within one year
2025
20Z4
Accruals and deferred income
£5,958
£ 5,859
10. MOVEMENT IN FUNDS
At
1 Aprll
2024
At
31 March
2025
Incomlnz
resources
Resources
expended
Transfers
Unrestricted funds
General fund
Designated fund
Total unrestrlcted
funds
Restricted funds
Total funds
466,142
1,594,787
167,345
1170,377)
463,110
1,594,787
2.060,929
167,345
(170,3771
2,057,897
6,235
2,1(Kl
1950)
171 327
7,385
£2 065 282
The general fund exists for the general purposes of the charity.
The designated fund is a f￿d earmarked for the Fnaintenance of the church building and prov7sion for
church property.
The restricted fund ex15ts for the pur￿￿ of collecting incMie and disbursing it to missionarles speclfically
supported by the charity and also to mlsslon organisations.
At
1 Aprll
2023
At
31 March
2024
Incoml
resources
Resource5
expended
Transfers
Unrestricted funds
General fund
Deslgnated fund
Total unrestrfcted
funds
Restrlcted funds
Total funds
487,872
1,594,787
159.266
1180,9961
466,142
1,594,787
2,082,659
159,266
1180.9961
2,060,929
7,092
E 2,089,751
2.810
£162,076
13,667)
É1184,663)
6,235
£2,067,164
13

BANCHORY CHRISTIAN FELLOWSHIP CHURCH
NOTES ON THE FINANCIAL STATEMENTS
YEAR ENDED 31 IIARCH 2025
ANALYSIS OF NEf ASSETS BEf*YEEN FUNDS
General
Fund
Desl8nated
Fund
Restrlcted
Fund
Total
Funds
Tanglble fixed assets
Cash at bank
Debtors
Creditor5: amounts due withln one
year
Net Asset5 at 31 March 2025
293,852
168,090
7.126
15.958)
£463,110
1,588,877
5,910
1,882,729
181,385
7,126
{5,958)
7,385
[1,594,787
£7,385
£2,C*5,282
General
Fund
De51gnated
Fund
Re5tr1cted
Fund
Total
Funds
Tangible fixed assets
Cash at bank
Debtors
Creditor5: amunts due within one
year
Net Assets at 31 March 2024
307,167
159,325
1,588,877
5,910
1,896,044
171,470
5,509
15,8591
6,235
(5.859)
£ 466,142
£ 1,594,787
£ 6,235
£ 2,1Y>7,164
12. RELATED PARTY TRANSACTIONS
Control
Through<)ut the year the charfty was controlled by the trustees.
Transactl¢Jns
There were no transactlons with related partles during the year.
14-