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← Faith in Community Dundee

2025-03-31-accounts

Charity registration number SC050445 (Scotland)

FAITH INCOMMUNITY DUNDEE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FAITH IN COMMUNITY DUNDEE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Director

Charity number (Scotland) $C050445

Principal address The Roundhouse Lothian Crescent Dundee DD4 OHU Independent examiner BK Plus Limited 144 Nethergate Dundee DD1 4EB

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FAITH INCOMMUNITY DUNDEE

CONTENTS

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Page
Chairperson’s Report 1
Trustees’ report 2-16
Independent examiner's report 17
Statementoffinancial activities 18 oO
seteneesheet 19
Notes to the financial statements , “-29

FAITH IN COMMUNITY DUNDEE

CHAIRPERSON'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

The three main strands of FiCD's work continue to make an incredible impact.

There is the Food Network that is crucial to many people's lives in our city. Only today (29th June, 2025) in St. Salvador's Food Cupboard | was showing a refugee from Afghanistan how to access the Food Network site so she could access larders and cafes. She was in a hotel courtesy of the council's Housing Options team when assessed as homeless. She needs to access other support for food. This is just one simple example, but through my Advocacy work| often refer people to Dundee Food Bank or other locations for emergency provision for all sorts of reasons. I'm seeing migrations from ESA to UC not being provided with Transitional Protection, which can cause serious problems with rent arrears and/or much lower payments. Clearly, the Food Network is a lifeline to many people in our city. By taking a cash first approach we can build on and create greater independence for people through improving income. Fighting for Fairness continues its work after the tragic loss of Min May 2024. The recently agreed Dundee Fairness Action Plan, developed with input from representatives of the Fairness Leadership Panel, contains key actions around housing along with other issues identified by various working groups of the Fairness Leadership Panel. This means that the Action Plan is focused on key actions that will make a difference in specific ways. It's practical and more importantly, shaped by the research into the priorities of relevant people across the city.

The third strand that | highlight is the work with faith communities and others to implement the Asset Based Approach to Community Development. FiCD encourages groups to lift up their sail to catch the wind of justice where they are. This wind ofjustice fills the sails of community groups as they commit to tackling the injustice of poverty and exclusion in our city. This approach is about communities helping those least well off in their community through bringing in funding, resources, food and distributing to those in need. Through the new initiative of the Faith Forum, we are working alongside Faith Leaders to also tackle the inequalities within local systems, enabling them to input directly to key service providers, identifying issues that affect their faith communities and building better response and stronger working relationships. Such work as we do is literally both essential and amazing. We have the most incredible staff who are loyal, committed and talented. Sadly, there has been staff turnover this year with two members of staff moving out of Scotland and one retiring. They are much missed but the impact of their work over many years continues to be seen. Most significantly for FiCD our Director, JJ is moving on after ten years in post. It is impossible to measure this impact, though we know that her ability to motivate, to tackle challenges and to bring both focus and andchangeequality.has beenWe willmonumentalall miss Be:ig time, becomethougha keywe featureall wishin theher welllife of thein a newcity, ‘postin particularthat will aroundpresentjusticenew challenges and opportunities. She leaves an organisation in very good shape and highly respected in the city. Itis a big, big challenge for the Board of Trustees to find a new Director, though we are committed to achieving an appointment who will continue to lead the struggle to tackle injustice and inequality.

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FAITH IN COMMUNITY DUNDEE

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Constitution, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and "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).

Objectives and activities

Faith in Community Dundee was established as an independent SCIO in 2020 to bring a more localised focus to the work that was previously undertaken under Faith in Community Scotland.

Faith in Community Dundee has continued to build on many years of community based responsive work, connecting people to bring real change.

The organisation's main purposes are;

« To promote the elimination of discrimination (whether on the grounds of race, religion, disability, sexual orientation, | poverty or otherwise). At Faith in Community Dundee, we believe that everyone has a right to a minimum standard of living that , embraces dignity and enables people to be part of their communities and wider society. Poverty is a denial of this basic human right. In all aspects of our work, we empower people to be human rights defenders (human rights defenders are defined by the United Nations as “people who, individually or with others, act to promote or protect human rights”). In September 2024 we invited Poverty Alliance to lead staff, Trustees and representatives from all aspects of our work through a Human Rights Workshop, where we were introduced to the concept and language of Human Rights and heiped to frame our individual and shared work in the context of addressing breaches of human rights.

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FAITH IN COMMUNITY DUNDEE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

We focus our work in Dundee where 6 of the 8 Wards contain significant areas of multiple deprivation (15% of the most deprived data zones according to the Scottish Index of Multiple Deprivation).

There are three main strands to our core work; Food and Financial Insecurity, Fairness and Faith.

Dundee Community Food Network & Cash First:

We continue io facilitate the Dundee Community Food Network — a network of 30+ independent grass roots community food projects (larders, community cafes, drop-ins, community fridges, food growing), working closely with Dundee City Council and key partners across the city, to ensure there is coordinated and dignified access to food, community activities and spaces for social connectedness. In the past year, we held 4 in person DCFN meetings (avg.30 attending each meeting), 6 in person larder meetings (avg. 15 attending each meeting), 8 Campaign Group Meetings (incl. 2 meetings with council senior leadership and representatives), 2 Surplus Strategy Group meetings (with 6 local partners) and 6 Locality Meetings (in each SIMD Ward) with local projects and Council Communities officers. We have given 1:1 support to 19 projects and have an active WhatsApp group of over 80 members, Community Larder WhatsApp Group of 30 members, and a new Community Home Goods WhatsApp Group of 44 members. Through the Network we identify and facilitate training, funding opportunities, maximise the movement of good quality surplus food and connect local projects with relevant partner agencies. Many community food projects are led by volunteers, their input is critical to the success of this coordinated work. During this financial year between March 24-Dec 24, between 7500-8000 people were supported weekly through Community Larders, reducing to an average of 7000 people as of March 2025.

Through this work we also lead the development of the Cash-First Approach in Dundee, aiming to move away from the need for food support through increasing access to money advice (maximising income and minimising debt), working very closely with the 3 main money advice agencies. Our What Do | Do If Leaflet continues to be a core resource for many agencies across Dundee, ensuring effective signposting and referral to money advice. Our Community Guider Programme has developed considerably over the past year, widening its impact in unexpected ways.

Dundee Fighting for Fairness and The Fairness Leadership Panel

We ensure the voices of those with lived experience of poverty and inequality are heard by those who have influence over policy and service delivery within Dundee and amplifying this up to Scottish Government level. Dundee Fighting for Fairness are a campaigning/accountability group, all with lived experience of poverty and inequality, committed to elevating the voices of others in their communities and working with key partners in the city to address issues of fairness and inequality. The Dundee Fairness Leadership Panel brings together people who are experts by experience and experts by profession to address the key drivers of child poverty, and essentially the key drivers of overall poverty. The work of the Panel has been a core activity over the past year, with the forming of 3 short term working groups who ran a series of community consultations, engaged with service providers, identified issues and possible solutions, and tested their findings and draft recommendations with the attendees at the Annual Conference.

Support to Faith Communities

We seek to increase community cohesion, mutual understanding and respect, and resilience through building connections between faith communities and:

  1. Local communities

  2. Local partners agencies

  3. Other faith communities ;

  4. City wide agendas

Our aim is that by building meaningful connections this will help develop strong, resilient and supportive communities in which diverse faith communities can feel safe, included and valued.

We do this through supporting diverse faith communities, primarily Christian, Muslim, Hindu, Sikh, Buddhist, offering 1:1 support, running multi-faith activities that bring people together, and leading on the city’s new Faith Forum, connecting Faith Leaders and Statutory Leaders in Dundee. The work of the Faith Forum has developed some key strands of engagement over the past year, with significant engagement with the Heads of Education from Dundee City Council, representatives from Culture and Leisure, and the Officers fram Tayside Police.

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FAITH IN COMMUNITY DUNDEE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

DUNDEE COMMUNITY FOOD NETWORK DCEN is now entering its 5th year, and we continue to coordinate the work of community food projects and key partners including Dundee City Council, Alexander Community Development (ACD) and Money Advice Services, underpinned as always by empowering communities to be involved in decision making and building responses to food insecurity. We help to build these responses by providing 1:1 support and bringing the community food projects and relevant partners together through quarterly DCFN meetings (avg. attendance 30+ people), localityward-based meetings, community food larder meetings (avg. attendance 15+ people) and through surplus strategy group and the new DCFN Campaign group meetings. We gave 1:1 support to 19 projects, helping them access training, secure funding, build and strengthen partnership working, access additional resources, and much more.

Dundee City Council and DCFN Campaign Group

Key to building these responses, strategizing and planning ahead was to successfully secure further funding from Dundee City Council for food for 2024/25;

£400,000 for ambient and fresh food - including a Fresh Food Grant and Winter Food Fund;

1 project also received a £500 Small Grant, which we provided with funding from Northwood Trust

Our relationship and partnership working with the council was central to securing and administering this funding, which included us drafting and submitting a funding proposal, working closely with the Chief Executives Department to develop the criteria and assess DCFN applications, and facilitating the DCFN Campaigning Group to meet with the council leader and cross-party representatives. The group consists of 6 DCFN representatives, 1 member of Dundee Fighting for Fairness and 1 member of Fans Supporting Foodbanks Dundee. We also supported the group to draft a response to the DCC Budget Consultation (cosigned by 26 DCFN projects) and begin development of a research pilot for a Food Essentials Guarantee in Dundee for 25/26, with support from 2 local representatives.

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Partnership working and consultation

We aiso identified other ways to bring resources into the network, working with a surplus strategy group of partners to develop a distribution model to begin to improve accessibility, volume and distribution of surplus food, gleaning and growing. This included supporting 3 partner projects with funding applications— with Transition Dundee receiving full 2 year funding for their Gleaning Project and Roundhouse Community Kitchen receiving part funding for development of their community kitchen, storage facilities and distribution of healthy, nutritious meals made from surplus food (est. from 300 to 1000 meals per week to be distributed to DCFN projects).

However, the need has still quadrupled from 2021, (from 2100 people supported weekly in 2021), far surpassing the numbers of people seeking support during the worst of the pandemic.

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FAITH IN COMMUNITY DUNDEE

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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Volunteers reported they also regularly provide a wide range of support and Cash First interventions;

“Knowing whatever ‘state’ | am in, | won't be judged, helps me to be the best version of me.”

—Attendee at North-East Church Larder

We have continued our fundraising partnership with Fans Supporting Foodbanks Dundee to raise money and increase food donations for food projects across the city;

Training/Workshops

We continue to share information on training/workshops available locally and provide direct access to free training and workshop opportunities for projects, including for their own wellbeing;

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FAITH IN COMMUNITY DUNDEE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

REHIS Food Hygiene: We continue to maintain our partnership with Tayside Contracts (through our close partnership with Dundee Bairns) to organise and provide free access to food hygiene training throughout the year. Between May24-March25, 57 people were trained from 12 projects.

Vicarious Traumatisation: Volunteers and staff from community projects regularly listen to extremely distressing stories and support people really struggling with their mental health. We secured funding from The NHS Tayside Charitable Trust to bring trainers to Dundee to deliver Vicarious Traumatisation (Help the Helpers) full day workshops, seeking to improve the wellbeing and resilience of the volunteers and staff. 80 people attended from 36 projects and services.

“The session has helped me deal with behaviours I’ve been taught for years - not to show your emotions, have a stiff upper lip and just keep going. | feel like | express myself more and | encourage the volunteers to do the same and not let emotions build up. We’re now having decompression sessions after the larder to have a cup of tea, check in, share anything that was difficult, and chat together about what would help. | feel like we all have a better connection and it’s helping us connect better with people coming to us for support. We can’t help others if we’re not looking after ourselves.”

Vicarious Traumatisation workshop feedback— Food Project volunteer

Cost of Living Workshops

With the cost of living continuing to be high, we delivered a series of demos and workshops that helped reduce the cost of cooking homemade heaithy meals:

CASH FIRST APPROACH: COMMUNITY GUIDERS

Being able to access adequate food remains challenging for many people across Dundee and Scotland. A Cash First strategy — prioritising quick financial assistance and the dignity of choice for those in food poverty — continues to be a pivotal component of the national push towards eradicating the need for foodbanks. Food access is a social, economic and cultural right, and it’s important that we all do our part towards ensuring this right is upheld wherever possible.

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In 2023/2024, our Cash First Co-ordinator developed a training programme, Community Guiders, to help deliver a cash first approach through empowering and building the confidence of community organisations to ensure they had the necessary knowledge and skills to direct those in poverty towards the right avenues of support. Trainees are trained to - have conversations about financial worries, poor mental health and substance use, before being able to signpost them to an appropriate advice or support service.

Following on from the citywide cohorts of trainees we trained in 2023/2024, we trained another cohort of trainees in October 2024, bringing together 12 trainees from 8 separate community organisations and running them through the * complete Community Guider training programme. The training covers: ,

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FAITH IN COMMUNITY DUNDEE

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

From April 2024 to March 2025, Community Guiders across Dundee fed back the following statistics:

“l often get people come back and tell me the issues they had are all sorted because of how | have helped. People tell me that they wouldn’t be here if it wasn’t for what we do.” — Community Guider

“For 6 years I lived on £140 a week after losing two tribunals. | would have still struggled on but because of the help | received from the Guiders and the teams they referred me to, now | can pay my bills and redo my finances”. — Community Food Larder Customer

“It’s a massive weight off me and team, | don’t need to help with the clients all the time now, letting me do what | need to do. One person deals with it all and that is fantastic. The training has been amazing, because there wasa lot | didn’t know. We are now a one stop shop, and when clients need to go to another agency we have gathered all of the information they will need about the client, so it relieves the pressure on other agencies”. — Project Lead for Community Food Larder Community Guiders training was always intended to be freely available and open source, and as such, the Cash First Co-ordinator spent a significant amount of time writing a ‘train the trainers’ handbook for the Community Guiders programme, with the aim that organisations in other localities would be able to adapt and run the training for their settings. Edinburgh Health & Social Care Partnership have been the first to do this, with their Cash First Project Manager running 2 separate sessions for Edinburgh community food organisations in February 2025. We are in the process of working with organisations in other localities take up and run the training in the 2025/2026 year, with conversations underway with organisations based in Angus and Glasgow.

Over the last year, we've also been approached by frontline services/organisations to train staff in either the full CG training programmeorjust effective signposting and referring to mental health, substance use and cash first orientated services. It’s been identified that this training is useful and appropriate across a wide variety of sectors and roles and, as such, we’ve expanded our scope of deliverability around where and who this training can be delivered to. Training has been delivered to the following organisations in the 2024/2025 year:

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Dundee Employability Partnership — 49 attendees from 19 organisations

Our Cash First Coordinator has also been involved in a partnership at Ninewells Hospital to train CGs stationed in hospital wards, helping to ensure that those with life changing conditions are receiving their full entitlements.

This partnership between FiCD, Ninewells Advice Centre (Public Health Scotland), NHS Tayside Volunteering Service and Dundee University Social Medicine Society (DUSMS) has been very effective, with DUSMS putting forward medicine students interested in receiving the CG training. We trained our first cohort of 4 trainees in February 2025, and they have been placed within the Respiratory Ward at Ninewells Hospital to provide this crucial support and guidance to patients, their friends & family, and staff. We will continue to review the effectiveness of this approach, and next steps with our partners.

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FAITH IN COMMUNITY DUNDEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

DUNDEE FIGHTING FOR FAIRNESS AND THE DUNDEE FAIRNESS LEADERSHIP PANEL

Dundee Fighting for Fairness (DFFF) are a collective of 14+ Dundonians with various life experiences, networks, and influences that is striving to be a voice for people facing poverty and inequality in Dundee and act as a bridge between the community and the ‘powers that be’. DFFF meets monthly and currently has a core membership of 14. Over the past year, they've welcomed three new members and said farewell to three others. To help cover running costs, the group took part in the Wee Wander at the KiltWalk, raising funds for their running costs and also funds to put towards a memorial for Tony Gibson, a long term DFFF member who passed away unexpectedly in May 2024.

Their main focus is their work within the Fairness Leadership Panel. Through this and other aspects of their work, DFFF continues to have significant impact on policies, service provision and resource allocation that affects the Dundonians trapped in poverty and experiencing inequalities.

The Fairness Leadership Panel is a collaborative response to poverty/inequality, meeting 5 times a year and hosting an annual conference. The Panel has a membership of people with lived experience (DFFF) and organisational representatives working together to ensure that people facing disadvantage and vulnerable in the city have a voice. With a current active membership of 22 people, each member brings their experience and expertise to the discussions, each is ready to listen and to seek solutions together. The Panel is Co-Chaired by the Leader of the Council and a member of DFFF.

“It’s a privilege to be able to take part in something that is actually making a difference in Dundee. I’ve been a part of other community forums and change groups, but being part of Dundee Fighting for Fairness and the Fairness Leadership Panel feels like we’re able to implement real change within the city. | feel like my opinions and viewpoints are being listened to.” - DFFF Member

This was an exceptionally busy year for the Panel. In 2023 Panel Members visited local community projects across the city, asking specific questions about the impact of the ongoing cost of living crisis on attendees and projects. Early 2024 Panel members reviewed the feedback and identified common challenges and considered where they may be able to influence change. They then identified 3 areas of focus:

Mental Health and Isolation

Pressures on 3rd Sector Projects Tackling Poverty

Fair Housing

The Panel broke into 3 short term working groups and between February 2024 and January 2025 investigated deeper into these issues, spending time listening to people in local communities, front line staff and managers within relevant services: :

« They gathered information and statistics from local reports.

At the end of the consultation period, each working group drafted recommendations based on the issues and achievable solutions identified by communities and partners,

Fairness Leadership Panel Annual Conference: Never Standin’ Still

We co-facilitated the FLP Annual Conference, where the draft recommendations were then presented. The purpose of the Conference was:

To update people on some of the Panel’s achievements in past year. To share the current work and findings and gather people’s thoughts and feedback. To incorporate the feedback and ideas into the ongoing development of core recommendations and actions.

97 people attended from statutory, third sector, health, business, local communities, Scottish Government, and national anti-poverty charities. During the conference they:

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FAITH IN COMMUNITY DUNDEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Feedback from the Conference was collated, reviewed and incorporated into the draft recommendations or fed back directly to relevant services.

Fairness Leadership Panel Report: Working Together to Create a Fairer Dundee.

To continue to build on this collaborative process, the 13 recommendations were then taken to the managers of the key organisations who would be responsible for delivering them. Once reviewed and final recommendations were agreed, the Fairness Leadership Panel produced their 2025 Report addressing the issues and highlighting the recommendations.

4 members of DFFF presented the FLP Report to the Dundee Partnership. The partnership agreed to review the recommendations and discuss how partners could incorporate/respond. The Panel continues the task of sharing this report and the recommendations with key partners across the city.

This report can be found on the Council and FiCD Websites.

“It's got to be talk then action...people are committed to taking action and [the council] are committed to driving that...[DFLP] takes senior people out of their comfort zone, | think it makes you reflect on everything that you hear, the honesty of what you hear.” - FLP Member

Dundee Fairness and Local Child Poverty Action Plan and Report

Meeting 4-5 times a year, 11 DFFF/FLP members took part in the annual review of the FALCPA Plan and Report, giving feedback to Senior Council Leaders regarding the recent actions and identifying key areas for future improvement. They've offered honest feedback about how the proposed actions may benefit the community and shared valuable ideas for expanding their reach and impact. As the Action Plan continues to evolve, the Panel plays an ongoing role in its review, helping to ensure that the actions remain realistic, achievable, and truly move forward.

Joseph Rowntree Foundation Briefing

The Joseph Rowntree Foundation (JRF) has been a generous supporter of the development of the Dundee Fairness Leadership Panel. Over a nine month period, JRF studied the way we work together and produced a briefing called Alternative Voice: inclusive decision-making empowering Dundee’s community. They published this briefing in November 2024, examining our success and what others might learn from the way we have tried to empower people with lived experience of poverty to play a full part in discussing what should be done about it. Their briefing recognised the strong and sustainable relationships between Dundee Fighting for Fairness, Dundee City Council and other partners in the city, underpinned and facilitated by Faith in Community Dundee ~ described as the three structural pillars supporting the Panel. A key factor was seen as the independence of the main Panel players while also committing to our joint purpose of improving decisions, strengthening inclusive communication and developing anti-poverty initiatives. They concluded that our collaborative approach:

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FAITH IN COMMUNITY DUNDEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Improvement Service Event

The improvement Service is the national improvement organisation for Local Government in Scotland, set up to deliver improvement support that would help councils to provide effective community leadership, strong local governance and deliver high quality, efficient local services. We met with the Programme Manager (Child Poverty focus) to share our JRF Briefing and discuss the dissemination of this across Scotland.

As a result, the Improvement Services hosted a day event in Dundee, the morning focussed on the impact of the participative approaches embedded in the Fairness Leadership Panel, as evidenced through the JRF Report. This was led by our Director, the Council's Community Planning Manager, members of DFFF/FLP and the Associate Director for Scotland and Northern Ireland for the Joseph Rowntree Foundation. The afternoon highlighted participative approaches across 3 other local authorities, and wider impacts as evidenced by the co-Director of the Scottish Poverty & Inequality Research Unit. 90 peaple attended this event, including Child Poverty leads and partner organisations from 22 local authorities. The Improvement Service is following up with local authorities to build on the impact of this event.

Child Poverty and Inequalities Strategic Leadership Group

Two members of DFFF attended 4 SLG meetings. The group focuses on addressing child poverty and the various inequalities faced in the city, including those related to income, education, and health. DFFF members contributed a valuable community perspective, often highlighting when jargon or policies feel confusing or out of touch.

Dundee City Council Budget Consultation (re 2025-26 budget)

Members of DFFF wrote to the Leader of the Council and the Director of Corporate Finances, urging them to safeguard 10 key areas from budget cuts. They expressed serious concern that reducing funding in these areas would have a harmful impact on some of the city’s most vulnerable communities. These areas were protected in the final budget.

DFFF also had the opportunity to give feedback regarding the budget consultation process, to improve public accessibility and engagement in any future consultations.

Public Body Debt

3 DFFF/FLP members met twice with the Senior Manager of Council Advice Services and the Service Manager for Customer Services and Manager of Cooperate Debt, to get an update on their progress in writing a new Debt Recovery Policy. This new policy will incorporate the 9 actions that DFFF presented earlier in 2024. The policy is still being worked on, but DFFF have been invited to meet again to review/audit the completed policy to ensure these principles and actions are embedded throughout.

3 members of DFFF attended and took part in round table discussions at the Child Poverty and Debt event in Perth hosted by Aberlour. This event focussed on the issue of public body debt and its impact on families. The Senior Manager for Dundee Council Advice Services spoke about the impact of the input of DFFF/FLP in the Public Body Debt Policy reviews for Dundee.

“| was delighted to hear about progress in Dundee in particular. Thank you for the proactive.and consistent way you have worked on debt and arrears to reach this point. Dundee gives us another hopeful example of effective partnership working.” - CEO, Robertson Trust

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FAITH IN COMMUNITY DUNDEE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

SUPPORT TO FAITH COMMUNITIES

Ladies Nights

We hosted 5 Ladies Nights, working with a fantastic Steering Group of women from Christian, Sikh, Muslim and Hindu faiths. Each Ladies Night drew on the skills of the group and their knowledge of their community’s interests.

The themes of the Ladies Nights were: Art on Different Textures; Dancing (from across cultures and traditions); Film; Gift Making (celebrating Christmas, Eid and Diwali); and our final Ladies Night was a Celebration Event. Between 2750 women attended each night from diverse faith and cultural communities — Hindu, Muslim, Christian, Sikh, Buddhist, Baha'i.

During the Gift making Night, members of the Steering Group did a small presentation about their respective celebration. The Christian Member said “/ was totally out of my comfort zone, but when | saw my Hindu & Sikh friends having the courage fo speak up, | felt that | was not alone”.

Our final Ladies Night was an opportunity to celebrate the last 3 years of Ladies Nights, to seek volunteers to work with Dundee Interfaith to carry on Ladies Nights, and to affirm friendships that had developed over the years. One lady said, “You can come for a chat and make new friends or just do as much ora little as you feel like. I'll miss coming to Ladies Nights, they have been great fun and I have made some really good friends from the Hindu temple.”

Dundee Faith Forum:

The Faith Forum was established in response the Dundee Faith Covenant, to help build multi-faith collaboration and engage with public bodies in Dundee. We facilitated a round table meeting in May to identify key issues affecting faith communities. Discussions involved 18+ faith leaders from Christian, Muslim, Sikh, Buddhist, Hindu, Baha’i and other communities.

Key Topics Explored

. Representation of faith in education

« Community safety concerns and police engagement|

After the Round Table discussions, we invited 4 women from the Ladies Night Steering Group to meet up with the Culture Strategy Lead Officer (Culture and Leisure) and the Principal Events Officer (Dundee City Council) to explore ways of improving communications and participation of different faith groups within the city. Faith groups represented were Muslim, Sikh, Hindu, and Christian. We discussed how information from the events team was primarily distributed digitally throughout the city and in particular how to link with different faith groups to improve inclusion.

“The points raised about who is ‘in the know’ or otherwise | found to be really important to be aware of who has knowledge, access to support, privilege and inclusion”. - Culture Strategy Lead Officer

As a result, the group was invited to host a stall in the Dundee Food Festival. The women agreed to runa stall offering recipes from different faith groups. The stall was staffed over one weekend. by a team of 8 volunteers operating a rota (primarily Hindu, Sikh and Chrisitan) supported by FiCD to fill in the blanks. A total of 25 recipes with photos were arranged and provided by the group and included family favourites from traditional Muslim, Hindu, Sikh, South East Asia and Scottish cuisine. During the festival weekend hundreds of Dundonians visited each stall in the city centre square.

Faith Forum Meetings

Each meeting was attended by 14-18 Faith Leaders from Christian, Muslim, Hindu, Sikh, Buddhist and other Faith Communities, and the Equalities Officer for Dundee City Council. Each meeting was facilitated by FiCD.

June — hosted by the Minhaj Ul-Quran Mosque. The attendees reviewed the roundtable insights and agreed to prepare targeted meetings with key statutory bodies.

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FAITH IN COMMUNITY DUNDEE

TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025__

September — hosted by the Tayside Hindu Cultural Centre. Representatives were invited from Tayside Police — inspector, Partnerships, Interventions and Preventions (PIP); Counter Terrorism Liaison Officer; and Police Scotland Youth Volunteer Group Coordinator. There was intense and honest dialogue with the representatives on trust and past failings. They acknowledged the failings of the police in the past and expressed commitment to rebuild relationships.

The Culture Strategy Lead Officer, Leisure and Culture Dundee also attended this meeting to discuss how to include Faith Communities more in cultural events.

“| wanted to thank you for holding the space last week at the Faith Forum and allowing voices and opinions to be heard and narratives to be challenged. As you heard and you are well aware of, there is much distrust (both historical and present) of the institution of the police and their handling of faith communities of colour. Clearly, there is work to be done and | for one second do not claim to hold all or even any of the answers, but | would be open to continuing the discussion and inquiry for next steps forward. — Faith Leader

November — hosted by the Church of Jesus Christ of Latter-Day Saints. Faith Leaders expressed disappointment at the lack of follow up from the Police representatives, the group agreed to review at the next Faith Forum. The Council Equalities Officer discussed inclusion of Faith Communities in consultations. As a result we were able to ensure that Faith Leaders received and were able to contribute to 2 key consultations: The Council's consultation on The Proposed Equality Mainstreaming Outcomes 2025-2029; and the Dundee Integrated Joint Board (Health and Social Care Partnership) Consultation on budget cuts to services. ~

February — hosted by the Guru Nanak Gurdwara Dundee. There was continued disappointment over the lack of police engagement, with only 1 Faith Community being contacted. The Forum agreed to invite the Police Representative back to discuss potential ways forward. Leaders expressed appreciation that the Forum could have the role of accountability for services.

Faith and Education

In response to issues identified during the round table discussions, the Executive Director of DCC Children and Families Service and the Head of Service for Education, Learning and Inclusion were contacted, citing ‘the Faith Covenant and sharing a summary document from the round table discussion. This led to three productive meetings between the two Heads of Education and 4-6 local faith leaders (Muslim, Sikh, Hindu, and Christian). Discussions focused on standardising faith education in schools to reflect real-life experiences rather than just religious tenets, fostering a culture of inclusion for young people of faith, identifying how local faith communities can support education, and exploring shared values and language rooted in spirituality.

This led to an agreement for faith leaders to speak at an upcoming in-service day for all nursery, primary, and secondary headteachers. Additionally, two faith leaders will co-develop and participate in the Pupil Voice Meeting (pupil representatives from across Dundee) to explore inclusion for faith-based students. Finally, FiCD will collaborate with faith leaders and local libraries to review and update school resource boxes to ensure they reflect diverse, inclusive perspectives.

To support this work, a preparatory session was held in May with four faith leaders to shape their presentation for the __ whileheadteachers’promotingmeeting.inclusiveThrougheducationthispracticeswe aimacrossto buildDundee.stronger connections between schools and faith communities

Dundee Libraries

Faith representatives and the Dundee Libraries Resource Worker (with FiCD facilitation) met to review and update school faith resource boxes and book collections used across Dundee. They also plan to create faith information displays in Central Library for the five main religions taught in schools: Hinduism, Islam, Christianity, Sikhism, and Buddhism.

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FAITH IN COMMUNITY DUNDEE TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

4 boxes were reviewed — Hindu, Sikhi, Christian and Muslim. Faith Leaders were, in general, pleased with the faith resource boxes and books. However, they did identify some issues with cultural objects, outdated items, and lack of explanations for each item in the boxes. Library staff are committed to improving resources with support from Faith Leaders, we will continue to facilitate this process to update the resource boxes and create the faith information displays.

Interfaith Scotland Event

Interfaith Scotland hosted their annual Conference in Dundee. We ensured there was good representation of Dundee Faith Leaders in attendance, and our Director had the opportunity to speak at the event about the Faith Covenant and the Faith Forum. As a result, 2 people from other areas in Scotland have contacted us regarding the Faith Covenant.

1:1 support

We gave 1:1 support to 7 faith communities, around funding, signposting training, partnership working and governance of community facing projects.

At present, 19 of the local community food projects (part of DCFN) are faith based (15 Chrisitan, 2 Muslim, 1 Sikh, 1 Buddhist). Through this network we have connected faith communities to other community project across the city and in their area; built relationships between faith projects and community growers and surplus food projects; supported them through providing up to date funding information; and offered them opportunities to access training for their volunteers:

Fit for Funding - We delivered a Fit for Funding session to 6 community and 3 faith groups. Of those present were 2 Muslim, 1 Episcopal Christian and 1 Buddhist. Feedback from the session “Thanks for this (the information pack)! and thanks again for a wonderful session!”

REHIS: Food Hygiene - 8 people from 7 faith communities (Christian, Hindu and Muslim) attended certificated Food Hygiene training facilitated by ourselves and delivered by Tayside Contracts.

First Aid - 6 people from 4 faith communities (Christian) attended.

Vicarious Traumatisation - 18 people from 8 faith communities. Feedback:

“Meeting new people and sharing experience - really useful and valuable knowing others feel the same and what we can do to help others and ourselves.” .

Asylum Seekers/Refugees

Connections Café @ The Steeple Church

Due to the increase in volunteers connections with other agencies and skills around funding, we reduced our support to the Connections Café (English speaking conversation sessions at the Steeple Church). Through the relationships we sessions,have helpedan excitingthem develop,new developmentthey are thatnow benefitsworking theclosely learners.with “WeDundee wouldCityall likeCouncil to thankto ilfromrun joint English FiCD veryspeaking much indeed for all his help with the cafe during the time he has been with us. He has helped with liaison in his role with other agencies in the city who are engaged with similar work.” — main CC Volunteer

Summer Family Party

We organised a family friendly magic show for Syrian and Ukrainian families and hosted by a local Church, and with additional funding we were also able to put together age appropriate activity tote bags for each child to take home at the end of the show. A total of 41 Children accompanied by 22 adults attended. “Summer is a difficult time for the families, everything is so expensive. This has been fun for the families, and the bags give the children activities to do at home.” — Muslim volunteer.

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FAITH IN COMMUNITY DUNDEE TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

No Recourse to Public Funds Session

In response to the need raised via several projects for information about financial support available to Asylum Seekers, we arranged an information session to be held online with representatives from: the Scottish Refugee Council, Mears (providing accommodation for asylum seekers in Dundee), and the Welfare Rights Team from Dundee City Council. There were 15 attendees from a range of organisations, including 1 Buddhist and 6 Christians from 4 Different churches/Christian projects. “Many thanks for the invite re Asylum seekers. It was interesting to hear how little cash they receive and not able to work. It was helpful to hear what can be accessed if there are the correct contacts and info. e.g food clothes and furniture.” — Christian attendee.

Asylum Seekers

We also connected the Mears worker with the Dundee & Angus Trussell Foodbank as it had become apparent that they did not fully understand the provision that was available to asylum seekers. As a result, this enabled the Foodbank and Mears to agree initial support to new asylum seekers arriving in Dundee, but also the information required to direct people to other community support after that initial period.

Older people

Recognising the social isolation faced by many older people and the impact of the loss of the winter fuel payments this year, we worked with faith communities to mitigate this.

Older Peoples Lunches - The Ladies Night Steering Group ran 2 free lunch sessions, with food and fun activities. 13 older people attended.

Cosy Bags, Blankets and Vouchers - We worked in partnership with 3 churches, 1 Muslim organisation, the Sikh Gurdwara, and the Hindu Temple. We secured funding and provided 70 ‘cosy bags’ (thermal gloves and socks, tinned soup, hand warmers, tea bags, shortbread); 9 heated blankets and 16 Asda vouchers to these faith partners for older people they knew would struggle this winter. We also provided information about Pension Credit and some easy microwave recipes.

“These will be a huge help, they'll keep people warm when they can’t heat their homes all day.” - Faith community leader.

Plans for The Future

,

DCFN: our support to and the work of the members of DCFN is always evolving, responding to the change in community needs and access to relevant resources. We are pleased to see the average numbers of people seeking food support from Community Larders has deceased in the past year, however it still remains stubbornly high. Dundee City Council have been incredibly generous over the past 5 years, providing a total of £2.4m of foad and food grants to Community Food Projects. But this cannot last forever. We are very grateful that they have agreed to give a further £300,000 in 2025-26. But with budgets continuing to tighten and pressures continuing to increase, we don’t know if this will continue. Our primary focus will be embedding cash first.approaches, empowering DCFN to have a voice, and developing partnerships that increase. access to additional resources.

As the Cash First Approach plays a key role in reducing the numbers of people facing food insecurity moving forward, we will continue to seek funding to build our holistic city wide approach to cash first. We will train Community Guiders based in community projects, train frontline staff from third sector and statutory organisations to ensure the cash first approach is built into their support offer and continue to work with partners to collocate key advice and support services in community food projects.

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:

:

FAITH IN COMMUNITY DUNDEE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

DFFF/FLP: DFFF and the Panel have done an incredible piece of work over this past year, producing extremely strong and impactful recommendations. Over the next few months they will focus on presenting these recommendation to key partners across the city, ensuring there is a commitment to deliver. The recommendations will also be incorporated into the Council’s Fairness and Local Child Poverty Action Plan, strengthening future accountability for delivery. The fantastic JRF Briefing has created opportunities for us to share our effective participative processes, we hope to continue to share with and learn from others.

Faith Communities: The work of the Faith Forum has really taken off over this past year, in particular the work around education and libraries. We will focus on this project over the next year, the outcomes of which will be extremely impactful across the city. As our 2 Community Development Workers have moved on from FiCD, we have recruited a new CDW and look forward to her joining us in July to lead this work.

Financial review

In the year 2023 to 2024, Faith in Communities Dundee, had grown the level of income of the charity to above the threshold for preparing its account on a simpler version on a receipts and payments basis. This remains the case, throughout 2024 to 2025 thus any comparisons to be made between this years and last years accounts are consistent with accounting rules as laid out by the regulators.

The income for the year to 31st March, 2025 was £286,715, which compares with £240,888 for the previous year. Our expenditure dropped, partly because of lower staff costs but also for other reasons. Net result means we recorded a surplus of £51,307 as against a deficit of £2,964 last year.

The breakdown of our income sources hasn't changed with the majority coming in to support specific projects. At the end of March 2025 we held £108,686 in Unrestricted Reserves, and an additional £64,696 of Restricted Reserves. Combined Reserves are thus £173,382, up from last year, and this continues to put us in a positive position going forward, albeit that our sector is facing many challenges as we continue with our efforts to gain support.

Going Concern

The trustees monitor the finances of the charity regularly to ensure that sufficient reserves are available to support the ongoing charitable objectives. The trustees are satisfied that sufficient reserves have been maintained to meet the going concern concept.

Reserves

;

it is the policy of the charity that unrestricted funds which have not been designated for a specific use should be - maintained at a minimum of three month’s ordinary expenditure. The Trustees consider that reserves at this level will ’ ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves is monitored throughout the financial year as part of our monthly financial reporting and we can confirm that it has been maintained throughout the year.

Structure, governance and management

The charity is a Scottish Charitable Incorporated Organisation, registered in Scotland and governed by its Constitution. The Trustees are responsible for the administration and direction of the charity and for monitoring and controlling the financial position. The Trustees meet regularly throughout the year, with focused meetings where required in between for any matters arising.

The Trustees review the major strategic business and operational risks to which the Charity is exposed and establish procedures to mitigate any risks identified. Day to day running of the charity is delegated to the Director.

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FAITH IN COMMUNITY DUNDEE

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The Trustees who served the } and | to the date of: ofthefinancial statements were: Recruitment and appointment of trustees The charity Trustees have been drawn from local communities that we serve and all are active in promoting the objectives of the charity. The Board may at any time appoint any person to be a charity Trustee, with due consideration to the skills and experience required across board members. A resolution passed by a majority vote at a board meeting is required to formalise the appointment.

The charity Trustees may be paid for all travelling and other expenses reasonably incurred by them in connection with carrying out their duties.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

-16-

;

FAITH IN COMMUNITY DUNDEE

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FAITH IN COMMUNITY DUNDEE

| report on the financial statements of the charity for the year ended 31 March 2025, which are set out on pages 18 to 29.

Respective responsibilities of Trustees and examiner

The charity’s Trustees are responsible for the preparation of the financial statements in accordance with the terms of the Charities and Trustee Investments (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity's Trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the financial statements 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 financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking 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 | do not express an audit opinion on the view given by the financial statements.

Independent examiner's statement

.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn, | understand that this has been done in order for the financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

myIn connectionattention: with my examination, no other: matter except that referred to in the previous paragraph has come to

{a) which gives me reasonable cause to believe that in any material respect the requirements: (i) | to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and

BK Plus Limited

144 Nethergate

Dundee DD1 4EB

Dated: 18 August 2025

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FAITH IN COMMUNITY DUNDEE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income and endowments from:
Donations and legacies 3 19,438 263,944 283,382 10,400 230,488 240,888
Other income 4 3,333 - 3,333 - - -
Total income 22,771 263,944 286,715 10,400 230,488 240,888
Expenditure on:
Charitable activities 5 948 234,460 235,408 952 242,900 243,852
Total expenditure 948 234,460 235,408 952 242,900 243,852
Net income/(expenditure) and
movement in funds 21,823 29,484 51,307 9,448 (12,412) (2,964)
Reconciliation of funds:
Fund balances at 1 April 2024 86,863 35,212 122,075 77,415 47,624 125,039
Fund balances at 31 March
2025 108,686 64,696 173,382 86,863 35,212 122,075

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

FAITH IN COMMUNITY DUNDEE

BALANCE SHEET

AS AT 31 MARCH 2025

==> picture [469 x 259] intentionally omitted <==

----- Start of picture text -----
||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |Notes|£|£|£|£| |Current|assets| |Cash|at|bank|and|in|hand|273,247|242,361| |Creditors:|amounts|falling|due|within|13| |one|year|(99,865)|(120,286)| |Net|current|assets|173,382|122,075| |Net assets|excluding|pension|liability|173,382|122,075| |The|funds|of the|charity| |Restricted|income|funds|15|64,696|35,212| |Unrestricted|funds|16|108,686|86,863| |173,382|122,075| |The|notes|on|pages|20|to|29|form|part|of these|financial|statements.|

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

The financial statements were approved by the Trustees on 18 August 2025

-19-

: :

FAITH IN COMMUNITY DUNDEE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information Faith In Community Dundee is a Scottish Charitable Incorporated Organisation (SCIO), registered in Scotland and governed by its Constitution.

1.1 Accounting convention The financial statements have been prepared in accordance with the charity's [governing document], the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended), FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The accounts have been prepared on an accruals basis. The 2023 accounts were originally prepared on a receipts and payments basis and the comparative figures have been restated here to comply with the accruals concept.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

;

1.2 Going concern ; At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3. Charitable funds - Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4. Income

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

.

FAITH IN COMMUNITY DUNDEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

(Continued)

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared cosis, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

,

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

1.7 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

-21-

FAITH IN COMMUNITY DUNDEE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the Trustees are required to make judgemenis, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

— 3 Income from donations and legacies

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Donations and gifts 19,438 263,944 283,382 10,400 230,488 240,888

4 Other income

Unrestricted Unrestricted
funds funds
, 2025 2024
£ £
Other income . ; : 3,333 -

The other income relates to a reclaim of employers national insurance from an earlier year.

-22.-

;

:

FAITH IN COMMUNITY DUNDEE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

5 Expenditure on charitable activities

2025 2024
£ £
Direct costs
Staffcosts 199,838 193,806
Staffexpenses and travel costs 2,953 2,412
Stafftraining 2,402 595
Direct project activity costs 16,961 14,620
Sundry expenses 404 -
222,558 211,433
Grant funding ofactivities (see note 7) 500 19,455
Share ofsupport and governance costs (see note 8)
Support 9,998 11,075
Governance 2,352 1,889
235,408 243,852
Analysis by fund
Unrestricted funds 948 952
Restricted funds 234,460 242,900
a 235,408 243,852

6 Description of charitable activities

The charitable activities of the charity are all in support of the main objective to promote the prevention and relief of poverty and disadvantage, and focused work under three main headings surrounding food, fairness and faith are undertaken. Staff work with other charitable organisations and government agencies facilitating their own work, and where appropriate supplying direct project based assistance.

7 Grants payable

Grants payable
2025 2024
£ £
Grants distributed
Dundee ommunity Food Network - 10,000
Northwood Trust Small Grants 500 8,000
Restaurant Week - 1,455
500 19,455

;

FAITH IN COMMUNITY DUNDEE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs
Support Governance 2025 Support Governance 2024
costs costs costs costs
£ £ £ £ £ £
Staff costs 5,655 - 5,655 5,320 - 5,320
ITsupport 1,080 - 1,080 2,219 - 2,279
Telephone 772 - 772 702 - 702
Printing & Stationery 213 ~ 213 240 - 240
Insurance 4,229 - 1,229 1,290 - 1,290
Professional fees 324 - 324 612 - 612
Bank charges 98 - 98 101 - 101
Sundry expenses 627 - 627 531 - 531
Independent Examination
fees - 2,280 2,280 - 1,800 1,800
Trustee expenses - 72 72 - 89 89
9,998 2,352 12,350 11,075 1,889 12,964
Analysed between
Charitableactivities 9,998 2,352 12,350 11,075 1,889 12,964

Governance costs includes payments to the independent examiners of £1,900 plus VAT (2024- £1,500 for professional fees..

9 Net movement.in funds

Net movement.in funds
.in fundsfunds		 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payableforthe independentexamination ofthe charity's financial
statements , 2,280 1,800

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

  1. Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
Charitable activities - 7 7
Support 1 1
Total 8 8

-~24-

,

FAITH IN COMMUNITY DUNDEE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

==> picture [466 x 239] intentionally omitted <==

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |11.|Employees|(Continued)| |Employment|costs|2025|2024| |£|£| |Wages|and|salaries|181,316|176,844| |Social|security|costs|12,151|9,916| |Other|pension|costs|12,026|12,366| |205,493|199,126| |There|were|no|employees|whose|annual|remuneration|was|more|than|£60,000.| |Remuneration|of|key|management|personnel| |The|remuneration|of key|management|personnel|was|as|follows:| |2025|2024| |£|£| |Aggregate|compensation|including|ER|NIC|and|pension|costs|55,995|51,937|

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

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13. Creditors: amounts falling due within one year

:

==> picture [467 x 168] intentionally omitted <==

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |a|£|£| |Deferred|Income|97,261|117,874| |Accruals|2,604|2,412| |99,865|120,286| |14|Retirement|benefit|schemes| |2025|2024| |Defined|contribution|schemes|£|£| |Charge|to|profit|or loss|in|respect|of defined|contribution schemes|12,026|12,366|

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

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

-~25-

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. .

FAITH IN COMMUNITY DUNDEE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 86,863 22,771 (948) 108,686
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 77,415 10,400 (952) 86,863
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
. £ , £ €
At 31 March 2025:
Current assets/(liabilities) 108,686 64,696 173,382
108,686 64,696 173,382
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Current assets/(liabilities) 86,863 35,212 122,075
86,863 35,212 122,075

17 Analysis of net assets between funds

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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