Xcel Church
Scottish Charity Number SC052062
Annual Report and Financial Statements For the year ended 30th June 2025
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XCEL CHURCH
Administrative Information
Trustees: Mrs Anne Harley, Chairperson (Appointed as Chairperson April 2024) Mrs Mary MacCaskill, Treasurer (Appointed as Treasurer April 2024) Ms Elizabeth McCarthy (Secretary) (Appointed April 2024) Mr John Gordon Mrs Sara Matheson (Appointed April 2024) Independent Examiner: Marie McMillan Bankers: Royal Bank of Scotland Bank Street Portree Isle of Skye IV51 9BX Principal Address and OSCR Address: Rubha an Dunain Peinmore Portree Isle of Skye IV51 9LG Website: www.xcel-church.org.uk Charity Registration Number: SC052062
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Trustees Report
For the Period ended 30 June 2025
The Trustees have the pleasure of presenting their report together with the financial statements for the period ended 30 June 2025.
Structure, Governance and Management
The Charity is a Scottish Charitable Incorporated Organisation (SCIO). It was registered in its current legal form on 12 October 2022 at which date the assets of the unincorporated organisation were transferred to the SCIO. It has a single tier structure and as such the trustees are the members of the charity.
Charitable Objectives and Aims
The purpose is the advancement of the Christian faith, and in furtherance of this:
To advance the Christian faith in accordance with the Statement of Beliefs, in such parts of Portree, Scotland or the world as the Trustees may from time to time think fit and to fulfil such other purposes which are exclusively charitable according to the law of Scotland and are connected with the charitable work of the charity.
To benefit the public by the furtherance of Evangelistic and other Christian work in Portree and throughout the world.
To advance Christianity through preaching, teaching and publicising the Christian faith as revealed in the bible.
To relieve or assist those in spiritual, physical or emotional need in such parts of Portree, Scotland and the world as the Trustees may from time to time think fit.
To prevent or relieve poverty in such parts of Portree, Scotland or the world as the Trustees may from time to time think fit.
Trustees and Organisational Structure
The Church is independent and non-denominational. The Trustees are responsible for the governance and engage the services of a support facilitator to assist with aspects of the administration and operational duties involved in the running of the church.
The Leadership team (separate to the Trustees) are responsible for the spiritual direction and vision of the church, weekly services, and the organising of community and outreach events.
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Appointment of Trustees
The Trustees normally meet monthly. Trustees are elected at the AGM. Prior to appointment, Trustees would have served the church for some time in various roles and would be familiar with the values, aims, objectives and operations. There must be a minimum of 5 and a maximum of 8 Trustees. As part of their induction, Trustees are required to understand their statutory responsibilities and are referred to the OSCR publication, Guidance and Good Practice for charity Trustees.
Activities
Xcel Church conducts weekly family church services open to public attendance to provide Biblical based teaching and communal worship. A programme of events is run in the community throughout the year engaging adults, youth and children. Funds are raised through donations for the furtherance of Christian work in the local community and around the world via missionary organisations. The church and its associates support directly and indirectly other local community groups in areas such as Young Carers.
Achievements and Performance
Weekly Church services together with Creche, Sunday School and Youth programmes provide biblically based teaching, guidance and training. Services and facilities have been provided voluntarily to regular attendees and all members of the local community. Xcel Church has throughout the period served the wider community as a centre for biblical ministry, spiritual support and guidance, in addition to providing public services at Easter and Christmas, including a Light up a Life Carol Service in aid of Highland Hospice. Opportunities for use of the Gathering Hall in a sub-letting capacity have continued on an ad hoc basis in support of community groups, local charities and individuals, generating charitable receipts and donations in accordance with the charitable objectives. Outreach to the local community has incorporated public events including a Winter Wonderland Family day, in addition to local community gatherings, activities and on occasion practical support to those in crisis, deprivation or other areas of spiritual, emotional or physical need. This also includes The Keys Project, a Recovery Group where those in addiction can participate in a recovery community, through weekly groups and peer support, including medical liaison and practical support. Interest in mission work throughout the UK and the world has continued with ongoing support and donations provided to Compassion.
Principal Sources of Funding
The church receives its funding from church attendees and visitors by way of offerings and donations including Gift Aid donations. Charitable receipts are generated from the ad hoc rental and use of the Gathering Hall by local charities, community groups, organisations and individuals eg weddings.
Grant Making Policy
The church makes grants from its income to individuals and organisations, generally known to the Trustees and the church. The beneficiaries are involved in activities or ministries compatible with the objectives.
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This report was approved by the Trustees, and signed on their behalf by:
Trustee
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Xcel Church Scottish Charity Number SC052062
I report on the accounts of the charity for the year ended 30th June 2025 which are set out on pages 7 to 8.
Respective responsibilities of trustee and independent 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) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 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.
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 view given by the accounts
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:
-
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and
-
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Marie McMillan Cert Acct (Open) Date: - 2026 27th March Finance Manager Voluntary Action Lochaber An Drochaid, Claggan Road Fort William PH33 6PH
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Xcel Church Receipts and Payments Accounts For the year ended 30th June 2025 Scottish Charity Number SC052062
| Receipts Notes Donations & Grants 4 Gift Aid Supplier Refunds Christmas Event Misc Income Bank Interest Receipts from Charitable Activities 5 Total Receipts Payments Cost of Charitable Activities 6 Purchase of Equipment 7 Total Payments Surplus/(Deficit) for the year before transfers Transfers between funds 8 Surplus/(Deficit) for the year |
Year to Year to Year to Year to 2025 2025 2025 2024 Unrestricted Restricted Total Total £ £ £ £ 17,981 - 17,981 20,616 7,136 - 7,136 - 688 - 688 - 587 - 587 500 147 - 147 - - - - 2 16,410 - 16,410 10,219 42,948 - 42,948 31,337 33,657 - 33,657 31,424 - - - 2,082 33,657 - 33,657 33,506 9,291 - 9,291 (2,170) - - - - 9,291 - 9,291 (2,170) |
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Xcel Church Receipts and Payments Accounts For the year ended 30th June 2025 Scottish Charity Number SC052062
| Statement of Balances - as at 30th June 2025 Opening cash at bank and in hand Add Income Less Expenditure Transfers 8 Closing cash at bank and in hand Bank and Cash Balances Business Reserve Account Outstanding lodgements Outstanding cheques Petty cash 9 & 10 |
Year to Year to Year to Year to 2025 2025 2025 2024 Unrestricted Restricted Total Total £ £ £ £ 3,491 - 3,491 5,661 42,948 - 42,948 31,337 46,439 - 46,439 36,997 33,657 - 33,657 33,506 - - - - 12,783 - 12,783 3,491 12,783 - 12,783 3,491 - - - - - - - - - - - - 12,783 - 12,783 3,491 - - - - |
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Signed on behalf of all Trustees:
Name: Date: 2026
The notes on pages 9 to 10 form part of these financial statements
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Xcel Church Scottish Charity Number SC052062 Notes to the accounts For the year ended 30th June 2025
1 Basis of Accounting
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).
The Church is not VAT registered and accordingly, expenditure includes VAT where appropriate.
2 Nature and purpose of funds
Unrestricted funds are comprised of offerings, donations, charitable receipts and other income that may be used at the discretion of the trustees in furtherance of the objects of the charity.
Restricted funds comprise income which has been received in furtherance of the objects of the charity but may only be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for specific purposes.
3 Related party transactions
No remuneration was paid to the trustees or any connected persons during the year (2024: £NIL).
4 Donations & Grants
| General Donations Keys Project Big Green Heart Highland Hospice Receipts from Charitable Activities Use of Gathering Hall Building |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 15,671 - 15,671 20,616 1,000 - 1,000 - 660 - 660 - 650 - 650 - 17,981 - 17,981 20,616 Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 16,410 - 16,410 10,219 16,410 - 16,410 10,219 |
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5 Receipts from Charitable Activities
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6 Cost of Charitable Activities
| Ministries: Church Services Media / Audio Visual / Music Mission & Outreach Kids & Youth Community Events Grants / Donations & Sponsorship Compassion Support Worker / Admin Costs Keys Project Property & Resources: Gathering Hall Rent Container Storage Repairs & Maintenance Electricity Insurance Water Rates Website / Licence Fees Advertising Training Fees Hire Deposit Refund Hall Cleaning Hall Manager Hall Supplies Hall Storage Equipment Hall Hire Sundries 7 Purchase of Equipment Assets Purchased |
Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ 240 - 240 980 1,422 - 1,422 518 - - - 1,584 689 - 689 86 - - - 1,480 4,610 - 4,610 1,378 724 - 724 - 5,460 - 5,460 7,367 1,000 - 1,000 - 6,000 - 6,000 4,455 1,778 - 1,778 1,778 120 - 120 605 7,008 - 7,008 3,164 636 - 636 731 - - - 463 442 - 442 415 274 - 274 - - - - 389 2,350 - 2,350 700 298 - 298 47 - - - 2,340 57 - 57 435 - - - 397 - - - 1,730 548 - 548 381 33,657 - 33,657 31,424 Unrestricted Funds Restricted Funds Total 2025 Total 2024 £ £ £ £ - - - 2,082 - - - 2,082 |
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8 Transfers between funds
There were no transfers between funds during the year (2024: £NIL).
9 Unrestricted Funds
| Unrestricted Funds Restricted Funds Restricted Funds |
At 1st July 2024 Incoming Outgoing Transfers At 30th June 2025 3,491 42,948 (33,657) - 12,783 3,491 42,948 (33,657) - 12,783 At 1st July 2024 Incoming Outgoing Transfers At 30th June 2025 £ £ £ £ - - - - - - - - - - |
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10 Restricted Funds
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