## **Xcel Church**
**Scottish Charity Number SC052062**
**Annual Report and Financial Statements For the year ended 30th June 2025**
Page 1 of 10
## **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
Page 2 of 10
## **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.
Page 4 of 10
This report was approved by the Trustees, and signed on their behalf by:
## Trustee
Page 5 of 10
**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
Page 6 of 10
**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)|
|---|---|
Page 7 of 10
**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
-
-
-
-|
|---|---|
## **Signed on behalf of all Trustees:**
**Name: Date: 2026**
**The notes on pages 9 to 10 form part of these financial statements**
Page 8 of 10
**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|
|---|---|
## 5 **Receipts from Charitable Activities**
Page 9 of 10
## 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|
|---|---|
## 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**
**£**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-|
|---|---|
## 10 **Restricted Funds**
Page 10 of 10