2025-03-31-accounts

Fusion Scotland

Scottish Charity Number: SC048234

Financial Statements for the year ended 31 March 2025

1

Fusion Scotland Year ended 31 March 2025

Contents

Trustees’ Annual Report	3
Reference and Administrative Information	8
Trustees’ Responsibilities in relation to the Financial Statements	9
Independent Examiners Report on the Accounts	10
Statement of Receipts and Payments	12
Statement of Balances	13
Notes to the accounts	14

2

Fusion Scotland Trustees’ Annual Report For the year ended 31st March 2025

The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out within the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities (Scotland) Regulations 2006 (as amended).

Constitution

The Charity is a Scottish Charitable Incorporated Organisation (a SCIO). It was registered in its current legal form on 22 March 2018. The charity is governed by its constitution. It has a single tier structure and as such the trustees are the members of the charity.

Objectives and Activities

Fusion Scotland exists ‘To advance the Christian faith in Scotland in such ways as the directors see fit.’ (Constitution 4.1). In more specific terms, the heart of Fusion Scotland is to see the local church at the forefront of student discipleship and mission. With the vast majority of students in Scotland not in a loving relationship with Jesus we know every church has a part to play. We long to see students connected with a local church, being discipled in the ways of Jesus, and being sent out with boldness to share their faith with their friends and beyond.

These objectives are fulfilled through a variety of activities. In general, we:

• offer one-to-one consultations with church leaders, student workers and youth workers to support and resource local churches in working with students and in preparing young people for university/ college;

• facilitate and resource networking gatherings between local churches on the subject of student mission;

• provide training for student workers;

• work directly with students to encourage them in their Christian discipleship;

• promote resources from within the Fusion family of charities that enable students to connect with churches in their university locales.

3

Fusion Scotland Trustees’ Annual Report (continued) For the year ended 31st March 2025

Achievements and performance

The work of Fusion Scotland has continued to grow steadily in both reach and depth during the last year.

We have continued to notice a significant shift in student culture, especially in relation to beliefs and practices around spirituality. It would appear that at this time many, if not most students believe in some form of spiritual reality. They are exploring this belief in many ways but within this there has been a noticeable increase in interest Christianity and especially in reading the Bible. The church is beginning to become more aware of the opportunities this moment provides and we are enjoying helping them to effectively work with students in their various contexts.

There has also been a noticeable move towards unity amongst many of the Christian student mission organisations and we believe this has significant ramifications for student ministry in Scotland as well as the rest of the UK.

Specifically, over this past year, we have:

• Run a coaching community - this involved meeting with a group of student workers 4 times over the course of the year (Nov, Jan, March, May). Each session had different specific focuses but each one included input; time for the attendees to share and discuss best practice; and space for the attendees to connect, share and pray with one another.

• Provided consultancy and support to 16 individuals working with students in 14 different churches across Scotland.

• Ran a preparation for university/ college day for young people from across Scotland. This focused on the opportunities and challenges of living as a Christian whilst at university and provided opportunities for young people to learn from current students, our team and an Edinburgh youth worker who we ran the day in collaboration with. We invited youth workers to attend with their youth so they could be a part of discussions and continue those conversations going forward.

• Invited a wide range of students to try going to church (predominantly focusing on those who have never been to church or haven’t been in a long time) through our try church campaign. This involved stalls at the freshers' fairs of: Glasgow, Strathclyde and St Andrews Universities. For each of these we worked in conjunction with local churches and students who showed an interest could follow up on any connections made through the Fusion student linkup app. We worked with 7 churches and estimated that we interacted with over 600 students across the 3 universities.

4

Fusion Scotland

Trustees’ Annual Report (continued) For the year ended 31st March 2025

● Delivered training/ input at specific churches:

• June: delivered Mission Styles evangelism training to a whole church in Edinburgh at a Sunday morning service.

• February: spoke at a student night at a church in Edinburgh.

• March: delivered input at a Glasgow church weekend away.

• Ran ‘Do It Again’ in Edinburgh in conjunction with: UCCF; Friends International and 24/7 Prayer. This was a night of prayer where we gathered people from many different churches and student ministries to come together and pray for a move of God on our campuses. This event was part of a UK wide initiative and the same event happened simultaneously in 13 other locations across the UK. Taking into account each of these locations most of the main student ministries were involved. This was a particularly significant event as never before have these student ministries worked together in this way.

• Participated at the following strategic events, where in every case we have been working one-on-one with people who discovered us through our presence:

• The Fusion Movement annual conference (for students, student workers, church leaders and others involved in the student work world) where we connected with Scottish delegates.

• Magnitude (a large youth conference): ran a stall; contributed towards a seminar and freshers fair; connected with youth workers and resourced them to equip their young people for university; had conversations with young people just about to start university preparing them for this transition; sold resources which will equip church workers and students; and promoted the student linkup app.

• The Send events (September and March); Transforming Scotland Event (September); Evangelical Alliance Scotland Parliamentary Reception (October): contributed our insights regarding students in Scotland and spent time networking with other leaders.

• Continued to connect with and share best practice with leaders of other organisations working in similar spheres to us. This year we met with leaders from 12 different organisations.

5

Fusion Scotland

Trustees’ Annual Report (continued) For the year ended 31st March 2025

• Partnered with Fusion England & Wales (legally registered as Fusion UK) to develop a student evangelist network across the UK. This is focused on connecting, encouraging and equipping students particularly passionate about evangelism. This year it has involved: providing online training; a weekend away; and a whatsapp community where students can share ideas, stories and encouragements with one another. We ensure that each of the students involved in this network is plugged into a local church and the aim is that our support will enable them to outwork what they are learning in this context.

• This year we continued using our worldview survey to:

• help us learn more about the attitudes and experiences of current students regarding worldview, general spirituality and Christian beliefs and practices.

• provide opportunities for student workers and Christian students to engage in conversations about Christianity with those they don’t know on campus.

Our team used the survey with student workers and students in: Edinburgh, St Andrews, Glasgow and Aberdeen.

● Given time to network with the wider family of Fusion charities and sharing best practice.

• Continued to champion the importance of student work and preparing young people for university amongst the 120 churches we are currently connected with across Scotland.

• Promoted the use of the Fusion student linkup app which connects young people to churches in their new university locations.

• In addition, we have continued to be active in back-office activities: fund-raising; ongoing administrative and operational tasks required to run a charity; and ensuring we are legally compliant in areas such as employment law, GDPR, etc.

The Trustees are satisfied that the achievements and performance of the charity, as detailed above, demonstrates that the charity is successful in fulfilling its constitutional aim of ‘advancing the Christian faith in Scotland’.

6

Fusion Scotland Trustees’ Annual Report (continued) For the year ended 31st March 2025

Future Outlook

At year end we were looking to increase the working hours of current staff in order to increase our impact. At time of writing we now have 3 staff working 3 days each. We are continuing to see an increased interest in reaching and discipling students amongst the churches in Scotland which we are encouraged by. We are eager to make the most of this especially with regards to supporting churches who may not have had this focus before; who may not have worked with students for a while; or who are hoping to increase their work amongst students.

We look forward to building on the success of this year and continuing with an effective blend of in person meetings and events, as well as continuing to provide opportunities for connection and input online.

Reserves Policy

The trustees’ review the reserves policy on an annual basis to reflect the requirements of on-going projects and sources of funding available. The Trustees’ policy is to retain 3 months of normal running costs in order to meet commitments and cover any unexpected expenditure. As 82% (2024 – 86%) of the total salary cost for the year is funded directly by partner funding, an allocation of 50% of the staff costs have been included in the Trustees’ estimate of normal running costs.

The trustees have estimated that 3 month’s normal running costs amounts to £6,198 (2024 - £4,229). The reserves are sufficient at £6,588 (2024 - £4,877). As such the Trustees’ do not have any concerns over the level of unrestricted reserves.

During the year a surplus of £12,336 (2024 - £327 deficit) has been recorded in the Statement for Receipts and Payments. The unrestricted surplus in the year was £2,336 (2024 - £996 surplus).

During the year the charity received a grant from the Souter Charitable Trust of £2,000 (2024 - £2,000). This funding is unrestricted.

During the year the charity received a grant from the Maclellan Foundation of £10,000. This funding is restricted.

Donated facilities and services

During the year the charity used an office space donated by Vineyard Church. The independent examination was carried out on a pro bono basis.

7

Fusion Scotland

Trustees’ Annual Report (continued) For the year ended 31st March 2025

Reference and Administrative Information

Principal Office: Charity Registration Number: Independent Examiner Bankers

SC048234 Royal Bank of Scotland

Trustees

The following have served as trustees from 1 April 2024 to the date of signing the accounts, unless otherwise stated:

(chair) (trustee) (treasurer and Chief Executive Officer) (secretary, resigned 12/12/24, re-appointed 12/12/24 )

8

Trustees. Responslbllltles In relatlon to the Flnanclal Statements The charity trustees are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounkn'ng Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing the financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently. observe the method and principles in the applicable Charities SORP" make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; prepare the financial ststements on the going concem basis unless rt is inappropriate to presume that the charty will continue in operational existence. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial ststements comply wtth the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees and signed on their behalf by Date: 30110125

Independent Examiners Report on the Accounts Report to the Trustees of Fusion Scotland For the year ended 31st March 2025

I report on the accounts for the year ended 31 March 2025 set out on pages 12 to 15.

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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 whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is 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 comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning 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 audit opinion on the accounts.

Independent examiner’s statement

In the course of my examination, no matter has come to my attention

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and

3. to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

10

Date: 20th of November 2025 11

Fuslon Scotland Statement of Receipts and Payments For the year ended 31st March 2025 Unrestricted Fund Restricted Fund Total 2025 Total 2024 Recelpts Donations 31,012 12,500 31,012 22,500 26,265 2,000 Grants 10,000 Gross trading receipts Sales 504 504 237 Events 1,200 45.216 1,200 55,216 280 Total receipts 10,000 28,783 Payments Payments relating directly to charitable acts-vities 41,723 41,723 27,518 Cost of trading income 1,157 1,157 1,593 Total Payments 42,880 42,880 29,110 (Deficit)ISurplus for the year 2.336 10.000 12,336 (327) Approved by the trustees and signed on their behalf by- Date: 30110125 12

Fuslon Scotland Statement of Balances As at 31 st March 2025 Unrestricted Fund Restricted Fund Total 2025 Total 2024 1. Cash and bank balances Cash balance as at 1 April 2024 4,252 4,252 4,579 (Deficit)ISurplus shown on receipts and payments account Cash balance as at 31 March 2025 2.336 10.000 12.336 (327) 6,588 10,000 16,588 4,252 2. Other assets Office equipment. fixtures and fittings Stocks 1.979 1.155 1.979 1.155 1,719 625 Amounts receivable from HMRC Prepaid expenses Total other assets 3,124 3,124 3,186 3. Liabilities Pension accrual Accruals Total liabilities 98 495 592 274 274 274 274 Approved by the trustees and signed on their behalf by- 13

Fusion Scotland Notes to the accounts For the year ended 31st March 2025

1. Basis of preparation

These accounts have been prepared on the Receipts and Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Funds

Restricted fund Maclellan Fund Total restricted funds	Reserves bfwd £ - -	Receipts Payments Reserves cfwd £ £ £ 10,000 - 10,000 10,000 - 10,000	Receipts Payments Reserves cfwd £ £ £ 10,000 - 10,000 10,000 - 10,000
			10,000

The Maclellan Fund granted a restricted fund of £10,000 towards a research project which Fusion Scotland applied for. None of the funds were used as the donation came in at the end of the year and so the full £10,000 will be carried forward.

Unrestricted funds

The unrestricted fund includes donations and grants received where the donor did not place any restrictions on how the funding was to be spent. Donations were received from various individuals, churches and significant amounts from the Soutar Charitable Trust and Foundation Scotland.

3. Grants

3. Grants During the year the following grants were awarded to the charity: Souter Charitable Trust Foundation Scotland Foundation Scotland Maclellan Fund Unrestricted funding Unrestricted funding Unrestricted funding Restricted funding	2025 £ 2,000 7,500 3,000 10,000 22,500	2024 £ 2,000 - - -
		2,000

4. Trustee Remuneration

No Trustees were remunerated for their position as Trustees in the year. The Chief Executive Officer, who is also a Trustee, was remunerated during the year for the work carried out in this role. Remuneration for the year amounted to £17,076 (2024 - £15,283).

14

Fusion Scotland Notes to the accounts (continued) For the year ended 31st March 2025

5. Trustees Expenses

The Chief Executive Officer, who is also a Trustee, claimed expenses during the year in respect of costs incurred carrying out charitable activities, amounting to £469 (2024 - £451).

6. Transactions with Trustees and connected persons

During the year the following transactions were recorded

----- Start of picture text -----
|||||| |---|---|---|---|---| |£|£| |2025|2024| |Trustee|Unrestricted donation|Partner|4,200|4,200| |funding| |Trustee|Unrestricted donation|Partner|600|600| |funding| |Trustee|Unrestricted donation|Donations|280|500| |Unrestricted donation|Partner|1,490|1,390| |funding| |Community|Unrestricted Donation|Speaker|125|180| |Church|Fee| |Edinburgh|

----- End of picture text -----

15