IIIGISTERF.D CHAIU'IY IYUMBER: K05ts&14
Rq>tsrtofthe Trugtees #Dd
Umudlted Kn#ts¢ial Statsmcnts For Th¢ Year Ended 31 October 2024
for
The Rthel Festiv81{S¢rrtl•nd)
Th¢ Long Part￿hip
Park Hous¢ Cthtir
South Sl
Elgin
tv30 IJB

The Refuel Festh"al (Scodand)
Contsnts of the Financtal Ststsments
For The Year Ended 31 Oetober 2D24
Report ofthe Truste
Ind¢p¢ndenl Examiller'8 R¢tMJrt
Stthm¢nt Of Fill•wI￿A￿l￿1kI
BAl#tte¢ SILeet
Notss ts the Fkn*nclAI St•ttments
6 to 10
Detailed St*temen¢ of Fingn¢l81 Act1￿1
11 to 12

The Refuel Fwdval (S¢odADd)
Report of the Trustseg
For The Y¢ar Ended 31 October 2024
The truaecs prcsent their re￿ with the fina￿la7 statements of the ehaTity for the year enthd 31 OLtober 2024. 17Je
trustees have adopted the provisions of Ac¢owJting and Reporting by CILariti49.' Stat¢mcnt of RecOMmthd￿ Prdctice
applicable to chaTitits prepanng tt*ir accounts in accordance the Financial Repow Statthrd applicabl¢ in the
UK a]xl Republic of ThEland iFRS 102) leffe(*ive l January 2019}.
0￿￿TIvEs ACTIvfiiES
ObJe¢thFes
The objects of lh¢ ¢haritv are the advancement of the Cbri*ian rdigioll. and the promolion of teaching otl all aspccts of
Chris*i2n life and faith in *cordan¢¢ biblical prin¢ipl¢s. En p9Jti¢ul8r, but without ]imitatIo￿ by facilitalin8 prayer
meetin85, Skmg corp)rnte wotship, study 8roupg, and ille pmduc¢ion andlor distributiQTh of to en]ightffl] (thrs
about the Christian reli¥ion.
SI￿ri£￿t artlvlde5
Thc Rcfuel F¢stival (scotl&￿ continucs to gTOW in *mJs of 8tten(knee, eXpre￿lOn aml rts¢h *ross the n*iorLS and
increasingly abroad.
The year long tour of Scotland that commenced at the end of the 2023 gatherin& carne to a conclusion at tbe 2024 event
lndb￿￿ght aiK>Ut8 signifi(￿t increase in wpport both physically athl filwiciaily.
The event is now a deSti￿tion of ¢lM)ice fot the nation¥ rninistries, rn1￿10n￿ movcrnent8 and chuTch o[5￿1$￿tionS
.hw¢ they know they will m¢¢¢ the p￿>Ple who ar¢ doing GotNJ M'orks and th05e that aTe lsX)king for itispiration to bc
missional.
A Youn8 Athilt team birthed at the 2024 event and wxth a view to 8erving aJKi ittiqtlng 1&25-y¢w-old$ to futur¢
ACHIEVEMEhl AND PERF0￿MANcE
Charlt•bk acli)4tlts
The Rehel event is FREE for all and h4$ prov¢n itsdf to Ix needul in tbe nation. Eniire families DOW hav¢ a low cos
high impact holiday destiDHtion, wherethcy can grow, Icam and h￿1.
Tbe event ss a cata]yst for the of all ch8ritsble tnini5tries and miSsi(￿S that indUdl￿ famine relief,
Tdigtous [¢t￿ltith￿ Ir￿Ul￿, ethcatioo adv(w. children work, youth wort famity work and rn￿h n)oJr.
STRLCfUR4 GOVERNknNCE AND ￿ThAGEmENT
GovfrniDg do¢um¢Dt
The charity is colltrolled by its governing docurnent aod ¢onstitutes a Scottith Charithble Ill¢otporntrd OrgaT]i5ation
(s￿0).
REFERENCE AND ADMINIST￿TIVE DETAIts
Reglstered Clthrlty Rwnber
SC050534
Princlp81 address
J2rne# Strttt
Lossiemouth
Morny
IV316BX
Page I

The Refuel FestiTril (Scodand)
Report of the Trnstee6
For The Year Ended 31 Octolxr 2024
IIEFERENL CE AND ADMINISTRATIVF DETAllS
I￿lePendent Exmitttr
'lThe Lotjg PartneTship
Park House Cenlre
South Streer
Elwn
IV30 IJB
.4rIpro￿ed bi, o-.der {)-. Ih: bo2rd of tnisiees on 1,1 April 2025 and Si￿￿ ott its Pd)alf by..
Page 2

Jndependent Exonthr's Report to the Trust¢e¥ of
Yhe Refuel Festiial (S¢olland)
J w on th¢ a¢¢ounts fortk yearend¢d 31 Octolxr 2024 scti)ut on pagc8 four to ten.
R¢spertive rewpon8lbSlltles of trn$tert And ez8miMr
The charity's ttustees are re6wJnsible for the pr4)￿dti0ll of the ac¢ounts in ac¢ordance with thc ternis of the Chariti&
and Trustee Investment (Scotland) Act 2tX)5 gnd the Chariues Accounts (S￿land) Regulations 2006 las srnended). The
chaTity's ¢nwtts Consid￿ thai the audit requirement of Reglllari¢)n 10{11(a) to (cl of the Accounts Regu]atiOng d(￿$ nol
opply. It is my r&%p)nsibility to examine the *couMs as required under S¢¢tion 44(IXc) of the Act and to st*e wither
pLrticular matt¢J¥ have come to m> attention.
Basis of the iDdependentex*mlner's rq>ort
My tttamination Wds W]ied ovt ￿ accordance ￿1th Regulation I l of the ChaTities A￿O￿nts Iscotigndl Regulations
2006. An ¢xomination includ&% a revicw of the acwurAling re¢ords' kept by the d)wity and a CoMp￿190n of the %eounts
pr￿nted with 1hos¢ r¢cords. It also includGs con4ideTation of any unuyjal items OT disclosures in the accoun￿ and
8eeknDg eXplan￿lon8 from you as trllstc¢s conccn)ing any matt¢TS. The prcttdures undertaken do not provide all
the e￿id¢n¢¢ that would r4uired in an JJdiL and conscqu¢ntly I do not exprc55 an audii opinion on the view given by
th¢ a¢¢ouTLts.
l]¥lependent e￿niner'S fjtstement
In connecti{￿ wtih my examillatio￿ no mattw has¢ome to my att¢ntion:
(11 whieh gives rne reasonable cause to believe th*, in any material therequirements
to keep accounting JY¢ords in accordance ￿'ith S¢¢tiOll 414(IXa) of th¢ 2(X)5 Act and Regulation 4 of th¢ 2006
Acci)unts Regu]otions' and
to prepa]r accounts which acwrd wyth the accounting rttords and to complv R¢gul*ion 8 of the 2006
Accounts Regulation
hav¢ not teen mct. or
(21 to Whi￿ in m) opinion, attention thould be drav￿ in order to enable a propcr und¢r5tarthg of ilK ￿CoUnts to be
r¢a¢h¢d.
l1Kn￿￿1￿LwJj VJ knIiunriru Lliiiiiixi Arroiintiiiit5
TheLon8 Partnttship
P￿k House Centr¢
South Strcet
El
IV30 IJB
14 April 2025
Pa8e 3

The Refvel Fe8tlval (Scod4nd)
r4tement of Fln8n¢ial Actmties
For The Y¢ar End¢d 31 October 2024
31.10.24
Unt&8tricted
fund
31.1023
T￿&1
Tr*'COME LYD ENI)OWMENTS FROM
DO1￿10n% legaoes& gczjeral trathg
139,101
123.878
Other aL*iThiti&8
tnv¢stmellt income
Sl581
39,482
Tfjtal
197.711
163J60
EXPENDITLTRE O
RaisÉng f￿d$
178.620
129,153
ChATlt*bie Xtivitl
General
26.530
30,335
TotaI
205,150
159.48
LYET LYCOMEI(EXPENDITt3RE)
17,439)
3,872
REcof*CItJATIOY OF FUNDS
Totsl brought fonward
11,885
8.013
TOTAL FLryDS CARRIED FORWARD
11085
The notes fomi part of these financial statements
Page 4

The Refud Fes11v￿ (S¢otl#lld)
Ba14n¢e Sheet
31 October 2024
31.10.24
Unre5tri¢t
fimd
31.1023
Tothl
fijnds
Not¢8
FIXED LSSETS
Tangrible
5,71X>
CURRENT ASSETS
Debtors
Cash at bank and in hand
3,780
6,705
10,485
CREDrroK
Amounts falling thie within one year
(6,353)
{6200)
(1,254)
4,2R5
TOTAL ASSETS LESS CURREhT
LIABILITIES
11.885
14ET ASSETS
11,885
Unrestricted fijnds
11,885
TOTAL FUN
11,885
rinan¢i81 statements M'ere approved by the BO8￿ of Trustees and a￿h0n5¢1 for isgje on 14 April 2025 and ￿ere
Sign￿ on its behaifby..
Th¢ not¢s forn) PArt of th(x financial statements
Pag¢ 5

The Rethel Fesffil (Seotland)
,Notes ts the Financhl Ststements
Por The Year Ended 31 October 21124
ACCOLThTLNC POUciEs
B*sis olpreparkng tbe statemellts
The financiaj srAlemenLs of th¢ charity, which is a public benefit ￿tity und¢r FRS 102. have been prep￿￿ in
aceordance with the Charities SORP (FRS 102) 'A¢couniing and Reporting by Chwytics.. Statement of
Re¢omTnended P￿tice applicable to ehaTities Prepaing thrir ￿COUnt$ in acLx>rdance with the Financial
RqKirting Standard applicable in thc and Republic of Jrcland (FRS 102) (effeetive l January 2019),.
Financial Reporting Siandard 102 The FiD8ncial Reportjng Standard applicab[¢ in the UK Republic of
Ircland, and ihe ch￿ltieS and Tntstee (Scotlandl Act 2005. The ffnaDcial ststements have be¢n
PTepared I￿(krthe kn¢a] coni'entioft.
Incon
All income is rtt0gnls￿ th¢ Staternent of Fijwcial Activjcies On￿ the charity h&$ cntitlement to the it
is probable that the incorne Will be rrtqved and the amount can be measured reliably.
E4)ekndfture
Liabilities are r￿gnISed as ¢xpeThtiture ￿ g)on a8 is 8 ksaj or ￿￿$t￿ctiVe obligation co]nti)itting the
charity tt> that exFen(bturc, it is probable that a traDJf¢r of economic beo¢fits will be reqwred i]t Sc￿ement and
the amount of thc obli8atiOD w be mea4ured ￿]iablY. ExpenthruTE IS accountcd for on ao mals basis Ind h
beeD dwified uoder hea¢thngs that aggregate ajl cost relat¢d lo the ￿egory. Where ¢osts ¢al￿￿ be dittctly
attrAbuted to &wti￿lar he&Jings they have been ￿lOCated to activities ou a basis ￿lStent with the us¢ of
Tauglble fixed a•set¥
Depre£l￿10]I is Pro￿7ded at the following an￿￿1 rate5 in order ￿ yTite off e￿h abs# over its estimated usefi
Plant and ma¢hi
Tax&rfo
The charity is exetw fm ￿ on its charitable aoivitie&
acco￿DIlD8
Unrestiithed fijtjds can in accordance with thc charitable objedivesat the (liscr¢tion of the tsuslees.
25Y• on re(lucing balance
Re&r1<￿ fvnds w onjy be used for p4rticular r&8thcted puryN)8u within the objeels of th¢ chaTity. RestrictiotL
anb¢ w*en s￿]ried by the donor or when funds. areraised for parttcular rutricted purpose&
Furtlwexplanation OftheTratu￿ and ofeach fu￿ ig Includ￿ n thc notes to the f￿￿i¥ll #atem￿ts.
Futmtraising eThts
3 J.10.24
31.10.23
58.581
39,482
Page 6
Continu￿..

Th¢ Refuel Fe8tii"al (Scotland)
Notes to the Fknantlgl StstemeDts- conthiued
For The Year Ended 31 October 2024
31.10.24
31.10.23
Ikposit ￿)llnt interest
29
RAISIliG FLThDS
Invejtment n￿nIgen￿llt costs
31.10.24
31.10.23
D¢￿LatiOn
1,900
913
TRUSTEES, RBMU.NERATION Ar1￿ BEYEFITS
There no trust¢d remw￿ration OT other b¢nef]ts for the year endcd 31 (ktober 2024 nor for the yeaT cndcd
31 lknber 2023.
'crE no trustees, expenses pgid for the )E4r a)d￿ 31 October 2024 nor for ihe ye4r ended
31 (ktober 2023.
COMPARATIVES FOR THE STATEMENf OF FINANCIAL ACTIvfnES
Unrestricied
fund
L%COME LNI) ENDOWMENTS FROM
Donation4 legacies & ￿e￿al tradillg
123.578
Other actiiitie5
39,482
Totsl
163.360
EXPENDITURE ON
Raising funds
129,153
Charitable activit
Gen¢Tal
30,335
Tota]
159,488
NET INCOME
3.872
RECOPICILIATION OF Fu￿
T(ts] brought forwaTd
8.013
TOTAL FUhl)S CARRIED FORWARD
11,885
Page 7
continued...

The RefucI Fegtlval (Scotland)
Notes to the Financial Ststements- eontlnmed
For The Year Ended 31 Oetober 2024
TANGIBLE FIXEDA&SETS
Plant and
machinery
COST
At l Noicrnber 2023 and 31 OGtDbcr 2024
9.528
DEPRECIATIof4
At l November 2023
Charge for year
1.928
At 31 Oaober 2024
3,828
NET BOOK VALUE
At 31 October 2024
5,7(rt)
At 31 Ottober 2023
7,6(K)
DEBTORS.. AMOUNIS FALLIT4G DUE WITHIN YEAR
31.10.24
31.10.23
Trade deb¢oTs
3,780
CREDITORS: LVIOiThTS FALLING DUE wfrHII¥ ONT. YEAR
31.10.24
31.10.23
6.353
62(Kl
LOAF4S
An an￿￿lS of the maturiis, of loatL5 15 given below-.
31.10.24
31.10.23
Amounts fglltng du¢ within oney¢ar on d¢man¢L.
ott￿ loans
ii.
MOVELlfEYf LY FUFIDS
Net
movement
At
1.1123
At
31.10.24
L'nrestrleted fund5
Gciwa] fund
11185
(7.439)
4,446
TOTAL FtT%T)S
11,885
(7,439)
4,446
Page 8
continu&l..

The Refuel Fe8￿￿￿1 (scoll￿d)
Nole8 to the Flnanelal StAtements- ¢ontinued
For The YeAr Ended 31 October 2024
mol'L￿1£￿T FLFNDS- eo#tinued
Net1lloN'an￿t in fund5, includ￿% in the atM)veaTe ￿ follows:
]nc(xning
Resourees Movemenl
resour(zs expended
in fi]nds
UrtrutrictedfuDds
197,711
{205,150}
(7,4391
197,711
{205,150}
(7,439)
comparati￿ for movement]nf￿na•
Net
ov¢melll
in fjjnds
At
1.11.22
At
31.10.23
mTe5tricted funds
General
8.013
3,872
11,885
8,013
3,872
11,885
CompaJBti%e Aet niovement in fimd& included in th¢ atv)v¢ Drc ll5 follows:
Incotning R&8ources Movement
xpended
in fullds
unre¥tr￿
General fund
163,360
{159,488)
3,872
TOTALF{￿l S
163,760
{159,4881
-1,872
A crnt yegr 12 moth a￿1 ￿ltsr Y￿ 12 months coJnbin¢d position is follow5:
Net
At
1.1122
At
31.10.24
iti fiJnd$
L'nrestrkted futtds
GencTrl fLnd
&013
{3,561)
4.446
8,013
(3,567)
4,446
Page 9
continued..

The Refuel F¢stsTral (Scotllnd)
ND*5 to the Financial Statements- contlnued
For The Year Ended 31 Oc¢ober 2024
11. MOVEMThry Th FUYDS. tolltinu
A cutrent year 12 rnonths and kYiOI yethr 12 months ￿mbill￿ net in fvnd& includuj ID the al￿ ar¢
foll¢)w8.'
Incoming R¢sour¢¢s MoNement
resoum expended fi]nds
Umrestrnted fun415
GeneAI fund
361,071
(364.638)
(3.567}
361,071
1364,638)
(3,567)
12.
RELATED PARTY DIgCiDSURLS
I.. h&8 pmvidel an intere5t-free loan to the charity of £51JJO. Although r¢payabl¢, there
are no foiynal repayment t¢rn￿.
Page 10

The Refuel FestiTral (Scol14nd)
DetA?led Ststen)¢nt of Finanei81 Aetiiitl¢s
For The Year Ended 31 October 2024
31.1024
31.1023
INCOME AF*D ETy7JOITrT￿EI￿T5
DoDartloll& leeatiti & geneT•I trading
Donations
AceommodatioD incon)c
Other income
OffsiTr ¥tivities itt¢ome
Flashdrive and audio link I￿￿¢
C2ft sale$
Market place ￿all$
124.837
4.873
2.954
9J,485
1.740
12,108
2580
65
6,050
1,850
6,437
139.101
123,878
Otb¥ aed￿￿¢$
FuTrJraisin8 event5
58,581
39,482
IDYe5thent Incorne
Deposit a¢￿￿nt interest
29
Total incomkng
197,711
163360
Other trad1￿ mcd￿11
176,720
128240
Plant and machinerv
1,900
913
Chartt*ble Atdilties
Jnsurdnce and licensdg
TGIEphone
Postag¢ and station¢ry
Advertising
Sullthies
Subscriptions
Guest costs" and ho￿)rariUt￿s
5288
247
iJ94
3271
4219
457
4J31
5,816
247
2314
2928
1958
1,018
6,613
1252
2.625
3J08
Youth work
1.490
3.432
24,169
28.079
Support oosts
FID*nce
Bank chaT8
888
998
Governance Costs
Arcountancy and legal fe
1,473
1258
This page L*)es not form of the siathtory financial statements
Pa8ell

The Refuel Felth'ol (Scotland)
Detalled Staternent ofFinanelal Actliltles
For The YeAr Ended 31 OctobeT 2024
31.10.24
31.10.23
205,150
159.488
et {e4xnditsr¢yiD¢ome
{7,439)
38-
This page docs noi forni pari ofthe statutory fin￿cla) slatements
Pag¢ 12