REGISTERED CHARITY NUMBER: SC038759
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
FOUNDATION CHRISTIAN FELLOWSHIP
BAIN HENRY REID
CHAR TERED
ACCOU NT ANT5
TmWW.balnh•npyr•bd.*•.#k

FOUNDATION CHRISTIAN FELLOWSHIP
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Page
Report of the Trustees
I to 2
IndepeDdeDt Exarnlntr'j Report
StAt•m•nt of FinAntlAI Aetlvltles
Bil*nce Sheet
Notes t(ty the FI￿ancial Sta¢¢ments
Detailed Statement of FlnAneig1 A¢ttviti¢s
10
B-IIN IlTr.1￿, RF.111

FOUNDATION CHRISTIAN FELLOWSHIP
REPORT OF THE TRUSTEES
FOR THE YEAR F.NDED 31 MARCH 2025
The trustees preseni iheir report with the financial Statements of the charity for the year ended 31 March 2025. The trustee5 have
adopt¢d the provision5 of Accounting and Rcporting by Charities.. Sthiemeni of Recommendcd Praciice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The aims and objectives of the charity arc to advan¢c th¢ Chri51ian rcligion by providing tea¢hTng. Gar¢ Social nctworking an
support in the lo￿1 community.
Significant acllvltleJ
Th¢ ￿tIViti¢$ of thc charity over the financial year were as follows..
RegulAr weekly public meetings on Sunday and Tuesday for Christian leAching. Open to 811 members ofihe community.
- Weekly Sunday SLhool. 0￿￿ to all children in ihe community.
Monthly outreAch meals hcld in local hoi¢ls aimed at providing friendship and social contact for adults. All members of thc
ommunity are invited ihrough rnonthly pr￿$ rele&￿S and advertising.
FINANCIAL REVIEW
Financial position
The results for Ihe year and Ihe financi81 wsition of ihe ¢h4rity ore as shown on the annexed financial 5ts1emcnts.
Principal fundlnz soMree¥
The princi￿1 funding source for ihe charity ore donations.
Reserves policy
UnrtsiriLied funds rep￿S¢nI income not yct utllised In supponing the charity's obj¢ctivcs.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing dneument
Th¢ charity 15 controlled by its govcming documcnL a deed ofirust 8JJd Gon8tilu1¢5 an unincorpornled charity.
R¢late41 pArtle8
None of the Trustees re¢eiv¢ remun¢ralion or any other benefit from iheir work with the ¢h4rity.
Rlsk rnanagement
The injstres havc a duly to identify and review the risks to which ihe chariiy is exwsed and to ensure appropriate controls att in
placc lo provid¢ rcasonable &ssuTrn¢¢ against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAIiS
Registered Charlty number
SC038759
Princi
al Addres
Tru5tee5
FIA1% HINRI. RFID
P8ge I

FOUNDATION CHRISTIAN FELLOWSHIP
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2025
REFERENCE AND ADMINISTIL4TIVE DETAIIS
Inde
endent F'.xarniner
28 Broad Street
Pelerhead
Aberdeenshire
AB42 1 tly
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The truslees are responsible for preparing the Report of the Trugtees and the financial stalements in accordance with applicabl¢ law
and United Kingdom Accounling Standards (United Kingdom c￿nerallY ACc￿ted Accounting P￿tIce).
Choriiy law requires thc Intstets to prq)art financial st&tcm¢nls for cach financial yc8t. Under that law. the lrnstec5 have elethcd lo
prware the financial statements in accordance with United Kingdom Genernlly Accepted Accounting Practice (United Kingdotn
Accountin8 Standards And applicable law).
Undcr charity law the trustees musl not approve the financial slfilements unless ihey are ￿ti$fi¢d ihcy give a tnje and f&ir view of
the stgte of affgirs of the charity and of th¢ incoming resourccs and application of r¢x)u￿¢* includin8 the incomc and cxp¢nditurc, of
the Charity for that period. In preparing those financial slatem¢nts, the 1rnst￿5 are required to
s¢l¢¢t suiiablc accuunting policies and ihen apply them consi5tcntly.'
observe the methods and principles in Ihc Charitics SORP.
make judgcmenls and estimAles ihal are reasonable and prud¢nl'
prep￿e the financial Statements on the going ¢onc¢m basis unlcss it is inapwopri8ie to presume that the chdrily will conlinuc in
bu5intss.
The tru*ees arc responsible for keeping prop¢r accounting records which disclose with r¢ason&ble accuracy at any time ihe financial
position of the charity and lo cnable them to en8urc Ihat the financial staiements comply with Ihe Charities and Trustee Investment
(Scoiland) Act 2005 and The Chariiies Accounts (Scotland) Regulations 2006 (as amend¢d). They arc also re5pon5ible for
safeguarding th¢ u8¢ts of thc charity and hen¢¢ for tskin8 reasonable stcps for thc prcv¢ntion and de¢¢clion vf fraud and other
irre8uIRrities.
Approv￿ by order of the board of trusice5 on 13 October 2025 and signed on ils behalf by..
41￿$ HF.%'IV REID
Pag¢ 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
FOUNDATION CHRISTIAN FELLOWSHIP
I rcport on the accounls for thc ycar 31 March 2025 scl out on pagc5 four to ninc.
Respective responsibilities of trustees gnd ex2miTrer
The charilJPs trustees are responsible for ihe preparation of the accounts in accordance with the terms of the Charities 8nd Trustee
Invcstmcni (Scotland) Aci 2005 and the Charities Accounts (Seoilandl Rcgulaiions 2006 (as amended). The charity's trusiees
consider that the audit requirement of Regulalion 101 I )la) to Ic) of the Accounts Regulations docs not apply. It is my responsibility
to examine the a￿unt5 as required under Section 44{1)Ic) of Ihe ArA and to state whether particular mallcrs have come to my
attention.
Ba515 ofthe indtptndent examiner's report
My examination was carried oul in accord￿ce with Rcgulation I l of the Charitics Accounts (Scotlandl Regulatiorts 2006. An
examination includes a review of the accounting records kept by th¢ tharily and a cornparison of the accounts presented with those
records. It also includes consideration of any Unusu￿ items or disclosures in the accounts. and seeking explanations from you as
trusiees conceming any Such matters. Thc procedures undertaken do noi provide all the cvidencc that would bc required in an audi¢
and con5cqucnily I do not express an a￿dit opinion on thc view given by the accounts.
Independènt examlner's statement
In conn¢ciion with my examinalion. no marter has Come to my allention '.
(l) which gives me reasonabl¢ ¢au5C to bclievc tha( in any matcrial Tc3p¢c4 thc requ1￿MentS
to keep accounting ￿COrdS in accordance with Section 44(1)(8) of ihe 2005 A¢t and Regulation 4 of the 2006 Accounts
Regulalions- and
to prcparc accounls which accord with the accountin8 records and to compty with Rc8ulation 8 of the 2IXI6 Accounts
Regulations
have noi been meL or
(2) to which, in my opinion. attention should be drawn in order to engble a proper undersianding of the ￿counts ￿ bc reached.
The Associalion ofchartcred Certificd Accountant.
Bain Hcnry Reid
28 Broad Street
Peterhead
Ab¢rdeenshiTe
AB42 IBY
13 October 2025
11% HEWftI' REID
Pag¢ 3

FOUNDATION CHRISTIAN FELLOWSHIP
STATEMENT OF FINANCIAL ACTIVITIES
FOR TFIE YEAR ENDED 31 MARCH 2025
2025
Unrestrl¢tsd
fund
2024
Total
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
25,869
20.927
EXPENDITURE ON
ChAritAble activitiej
Expenditure
16,944
11,761
337
Total
17,510
12.098
NET INCOME
8,359
8,829
RECOi¥CILIATION OF FUNDS
Told funds brought forward
61,382
51553
TOTAL FUNDS CARRIED FORWARD
69,741
61,382
Th¢ nol¢s fonn part of these financial statcm¢nt$
P￿e4

FOUNDATION CHRISTIAN FELLOWSHIP
BALAf4cE SHEET
31 MARCH 2025
2025
Unrestriet¢d
fund
2024
Total
funds
Notes
FIXED ASSETS
Tangible assets
1,070
720
CURRENT ASSETS
Debtors
Cath at bank
3,597
65,074
5.028
55,634
68,671
60.662
NET CURRENT ASSETS
68,671
60.662
TOTAL ASSETS LESS CURREIYT LIABILITIES
69,741
61.382
NET ASSETS
69,741
61,382
FUNDS
Unrestricted funds
69,741
61.382
TOTAL FUNDS
69,741
61,382
The financial 8tatcrncnti were approv¢d by th¢ Board of Tru)ws and auihorised for iyJu¢ on 13 October 2023 and w¢rc Sign￿ on its
The notes forni part of ihese financial statements
Pa8e 5

FOUNDA TION CHRISTIAN FELLOWSHIP
IYOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
Basis of prepAring the financial statements
The financial statement have been prepared under the historical cost convention wilh items recognised at cost or transaction
value unle55 Otherwise swed in the relevant notels) to these accounts. The tinancial statemenis have been prepared in
aLLordance with Ihc Sialement of ReLommended Practicc.. Accountin£ and Reporting by Chariiies preparing their accounts
in accordance with the Finartcial Reporting Standard applicable in tht UK and Republic of Ireland IFRS 102) leffectivc
January 2019) and the Financial Reporting Siandard applicable in the United Kingdorn and Republic of Ireland IFRS 102).
the Charili¢s and Trusl¢e Invcstrnent (Scotland) Act 2005 and the Charities Accounts (Scotl&nd) Regulations 2006 (As
amended).
The trusi Corlstitulcs a public b¢ncfil cntily as defined by FRS 102.
Going eoneern
Th¢ iru51ees arc of the oplnion ihat there is sulTicient resources available to continue the aciivilies of the charily owcr the next
12 Months. The trustees. ther¢for¢, hav¢ rn&dc an informcd judgcm¢nL at thc timc of approving thc financial slaiemcnts, that
there is a reasonabl¢ ¢Kpcctation that the charity ha5 adequale resources to continue for the foreseeable future. As a result the
trustees have continued lo adopi ihe going Concern basi5 of accounting in preparing these fin#nLial statements.
Income
All income is recognised in the St4tcm¢nt of Financial Activitles onc¢ the charity has eniitlerncnl to the funds it is probabl¢
that the income will b¢ rc¢eiv¢d and the amount can be mwurcd reliably.
Expendlture
Liabililics are recognised ￿ expenditure &5 soon a5 thcre is Y4 le8al or constNcliv¢ obligation committin8 the charity to that
expcndilurc, li is probable thAt a transfer of economic b¢n¢fils will b¢ rcquircd in ￿ttlement and the amount of the obligalion
can bc measurcd reliably. Expenditure is accounted for on Bn accruals basis h&s been classified under headings thal
aggrcgaie all cost relaied to the category. Wh¢r¢ costs cannot b¢ directly attribuled 10 particular headings Ih¢y have b¢¢n
ailocatcd io a¢iivilieS I)D a b&¥i5 ¢onsist¢nt with the usc of rcsourc¢s.
Tangibk fixed Mseti
Depreciation is provided at the following annual rates in ord¢r to writc olY¢a¢h over its ¢stimated use￿1 life.
Computer equipment
25% straigh¢ line
Taxatlon
The charity is Cxcmpi from l&x on Its charltsble athlvitles.
Fund Accountin¥
Unresiricled funds can be used in ac¢ordan¢e with th¢ charitsble objectives at the dis￿li0n of the Iru$*es.
Restricted funds can only b¢ u%d for particular r¢51ri¢l¢d purposes within the objccls of the charity. Restrictions arise when
sp￿)rIed by the donor or when liinds arc raigcd for particular restricted purpoyes.
Debtors
Trade and other dcbtors are recogn1￿d ai lh¢ setctement amount du¢ after any (rade discount offered.
Cash at bank and in hand
CAsh at bank and in hand includes Cash held wilh banking instilution*
FIDanclal InstrumeDts
Th¢ charity only has financial asscts and liabilitiC5 of a kind that qualify as b&8ic financial insLruments. Basic financial
instruments are initially recognised at transaction value and subsequently m¢asur¢d at their settlement value.
BAIS HENRI REII)
Page 6

FOUNDATION CHRISTIAN FELLOWSHIP
NOTES TO THE FINAIYCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES. REMUNERATION AND BENEFITS
There were no trusl¢¢s' remuneration OT other b¢n¢fils for the year ended 31 March 2025 nor for the yw ended
31 March 2024.
Trustees, expen$eJ
There wcre no trnsteel expenses paid for the year ended 31 M&rch 2025 nor for the year ended 31 Ma￿h 2024.
COMPARATIVES FOR THE STA TEMENT OF FINANCIAL ACTIVITIES
Unr¢51ricled
fund
INCOME AND ENDOWMENTS FROM
Donations and l¢ga¢ics
20.927
EXPENDITURE ON
Ch*rltable 8ctlvltleJ
Exp¢nditur¢
11,761
Other
337
Total
12,098
iYET INCOME
8.829
RECONCILIATION OF FUNDS
Trjlal ￿ndS brought forward
52,553
TOTAL FUNDS CARRIED FORWARD
61,382
TANGIBLE FIXED ASSETS
Computcr
¢quipm¢nl
COST
AI I ApTiI 2024
Addilions
1,357
916
At 31 March 2025
2,273
DEPRECIATION
At l April 2024
Char8e for year
637
Al J l March 2025
1,203
NET BOOK VALUE
At 31 March 2025
1,070
At 31 Ma￿h 2024
720
'B.AIN* iIEh'lil"' IIEID
Page 7

FOUNDA TIOI¥ CHRISTIAN FELLOWSHIP
NOTES TO THE FifiAPICIAL STATEMENTS- contlnued
FOR TIIE YEAR ENDED 31 MARCH 2025
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Tax
3597
5,028
MOVEMENT FUNDS
Net
movemenl
in funds
At
3113125
At 114t24
Unre8trirt¢d fund$
General fund
61W2
8J59
69,741
TOTAL FUNDS
61J82
8J59
69.741
Nel movemeni in fund& inc]￿led in the above are as follows..
Incoming
re30urce5
Resources
exp¢nd¢d
Movement
in fiind5
Unrestrlrted funds
General fund
25,869
117JlO)
8,359
TOTAL FUNDS
25,869
117,510)
8,359
ComparAtivu for mov•m•n¢ in
Net
movement
in fvnds
Ai
3113124
At 114123
Unrestrl¢ted fundj
General fund
52,553
&829
61,382
T(wfAL FUNDS
52,553
8,829
61,382
Comparative net rnovement in fund4 includd in the above are as follows..
Incoming
resources
Resources
expendLuJ
Movement
in fund5
Unrestrieted fuNd•
lienerai rund
112,IlY¥)
¥.¥2
TOTAL FUNDS
20,927
(12,098)
8,829
.1141,1" HE.￿,￿, REID
Pag¢ 8

FOUNDATION CHRISTIAN FELLOWSHIP
NOTES TO THE FINANCIAL STATEMENTS- contlvued
FOR THE YEAR ENDED 31 MARCH 2025
MOVEMENT IN FUNDS- roTrtinued
A CUTrent yw 12 rnonths and prior year 12 months c(>mbined position is as follows..
Net
movcm¢nt
in fvnds
Al
3113125
At 114123
UnrHtrieted funds
G¢n¢ial fund
52,553
17,188
69,741
TOTAL FUNDS
52,553
17,188
69,741
A current year 12 months 8nd prior yeAr 12 months combined net movemeni in funds, included in the ab)ve are as follows:
Incoming
resources
Resources
expended
Movement
in fund5
Unr•8trict•d fund#
General fijnd
46.796
(29,608)
17,188
TOTAL FUNDS
46,796
(29.608)
17,188
RELA TED PARTY DISCLOSURLS
There were no related pwty tranwtions for the year ended 31 March 2025.
Pagc 9

FOUNDATION CHRISTIAiY FELLOWSHIP
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
INCOME AND ENDOWMENTS
DonAtionJ and legaeles
DonAtion8
Gift aid - income t&x r¢covered
22,272
3￿97
17.709
3.218
25,869
20,927
Totsl in¢omi•% rejources
25069
20.927
EXPENDITURE
Charltable #etivltle8
Rent
Insurance
Miscellancous expcnscs
Gifls
Gift5 to spcakcrs
Refreshments
Tiihe lo aglow
Donations
Equipmenl and mainten8nr
6,000
$30
IJ04
659
iJio
1,126
600
1,019
3,476
4,900
504
357
701
410
670
600
2.120
809
16,224
11,071
Other
Cotnpulrr equipment
566
337
Support eojts
GovernaD¢¢ ¢osts
Ac¢ounlan¢y
no
Totsl resources ¢xp¢nded
17,510
11098
Net Income
8,359
8.829
This page does not fomi pdrt of th¢ Statutory financial ￿aternents
B.41N HkN'R)"' REII)
Pase 10