Charity number SC052904 ABERDEEN CHRISTIAN FELLOWSHIP SCIO FINANCIAL STATEMENTS FOR THE YEAR TO 31 MARCH 2025
ABERDEEN CHRISTIAN FELLOWSHIP SCIO REPORTOFTHETRUSTEES FOR THE YEAR TO 31 MARCH 2025 ThcTrust(Lis are pleased to present their Annual Report together with the Financial Statements of the Charity for the year ended 31 March 2025. Objedives and ALtivities: The charitys obFrtives are the advaTKemenl of religion. SFKrificaUy the Christian faith, primarily in Akrdeen, and aL50 throughout 0tland aTKI the rest of the world, by all means Co%]Stent with the Christian Bible. the Baptist Union of kntland DEYJaratson of Principle and the church Statement of Faith, including ii'orship, ministry, MiI0[ iYitne55, prayer, fellowship, networkin& education, cornmunity service and the provision of activitie5 and facilitie5 for the community. and the relief of poverty and other5rKial nd5, including thesupport of individuals 47nd otlier charitable organisations and agencies involved in any or all of these. Thcse Obj tive5 of the cKirity are fulfillLxI throu8h the folloiving activi. Sunday worship servi. WklY prayer and bible study meetings, and monthly evening Servi in AIErdeen and Portleihen Delivery of Alpha courses and discipleship courses Delivery of regular weekly evan8elical community outreach activities for toddters, chijdrern youth young adults, aclults and senio Charitsble appeals such as Christmas ham1$, foodbanks and aPpb in support of overseas disaster r(sponse Youth participation in mission and development Irips and eXFle16 Continued cOmp.an( with Gereral Data ProtLrtion Regulatio, SAfeguardin8 Policy review and ass(tiated training Financial support for locaL national and iniemational charities engaged in the spread of the Christian 80spel and support for people in communities at home and abroad. Achievement9 and perf0rnun. The church continued to worship the iA>rd Jesus in-person and online and new [LpIe continue to participate in our fellowship they wk to discover Jesus and grow in their faith. Significant highlights and developments in the year include. Ongoing wcekly church servicL%, prayer and bible study meetings and monthly evening seNices. Deltvery of Alpha courses and discipleship courses Mainly Music for toddlers and other children's and youth activities Young Adults group & &niors Friday outreach group Weekly Renew Well1n8 café ChTi5tmas hamper and foodbank appeal for local community Estsblishinga vision togrow the Portlethenchurch. including a d£fision toappointa siic pastor to increase visibility of the church and to meet thc communitys pastoral nLY(ts, who ivas appointed with financial support from the Baptist Union of ot]and. Ongoing In-r$On church seTViC(s in PortJeUn. Onli participatiorn and continued thrivins of our Mainly Music and craft groups there. Outdoor Carol 5ervtces in Ardn and Portlethen. Youth group participation in a mt55ion trip to Romania in asslatiOn with Exodu5. Delivery of the sununcr Step Out children's outreach programme. taunch of a Forgiveness course, exploring a Chri%tian r5Ctive on forgivenes Baptsm of5 TPIe inlune 2024 Fstablishment of two new Homegroups. Conttnued compliance with Cfftral Data Protection RegulatioTLS, &feguarding Policy review and ass(xiated training.
ABERDEEN CHRISTIAN FELLOWSHIP SCIO REPORT OFTHETRUSTEES (CONT) FOR THE YEAR TO 31 MARCH 2025 Financial Support for locaL national and intcmational chartties engaged in the spread of the Christian gospel and support for wp]e in comniunities at home ancl abroad. Srttificauy, we provided support to the following charities. Intemational: Eeata Wozna (Wycliffe BibleTr¢inslators. Papua Neil, Guinea), D&iniel & Katie Palterson (Pioneers, Bulgaria)- Christian Teaching and Medical Aid. Imakn fuTKI- supporting Christians ivho fa discrimination or persLrution. Tumaini Fund (ran&)- RtorIng HO to Orphans and Widows. India Inland Mission- SUPFK)rtin8 theChri51ian faith in India. Tearfund, in risponse to Crises in Ethiopia and Middle tast. L£(al & National: Choice5 - providing suPrt for positive relatiotLships in young Fwple and vulnerable adults llie Li8hthou5e- seeking to positively transfonn thecommunity in the Tillydrone area ripture Union- helping children and young FP]e to dixover Jlsus Hope Counselling- positive confidential COUTLfjolling 5ervicc5 Friends Inlemational- budding friendships lind fait]i with international Sdents Strt Pa5tor5- providing Christian outreach in the tught-time community in Ardeen Baptist Union of 0tLind Finandal inforniation: The charity5 main source of funding is from donations received from Memr$ and other attendees of the church. The financial statements are set out on Pa8( 4 to 10. The Statement of Financial Activities on page 4 reflects net income of £1433 (2024 - £69J141. It is the policy of thc charity to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which Lyuates to at least six months unrestricted expenditure. This allows sufficient funds to onable the ongoing work of the charity to be maintained. The General Fund at 31 March 2025 amounted to £330,770 (2024 - Q05,246) which is SIlfICant1Y above the required Jevel. Total reserves including restricted funds amounted to £763,613 (2024 - L748,780). The TrUSteL are satisfied that it is appropriate to report on the financial affairs on a going cotKem basis. Risk managernent: The Tru5tee5 a55ess the major risks to which the charity is exposed on an ongoing ba5i5 and, a5 a result of this process, establish pr(edureS to mitigcite those rsks that are identified. Many of the risk5 are covered by insurance and in retation to financial risks the TreaSUTer ensures that good practice is folloied to achieve financial pruden. Structure. Governance and Manasementr. The Church is incorporated as a kottish Charitable Incorporat&l Organi5ation WO) and is govemed by its costitUtiOn which was approved by CE£R at the time of registration in (ktor 2013. The Church is congregational in polKy and decision making although the day-tfrday organi5ation and administration is undertaken by thechurch Leadership rustee$). The Church tEador5hip is comprised of the appointed MinisteTS and other5 appointed followtn8 ekrtion by the MemLErs at a Church Meetin8.
ABERDEEN CHRISTIAN FILLOWSHir scio REFORT OF THE TRUSTIES (CONT) FOR THE YEAR TO 31 MARCII 2025 Reference and administraliye informatio Charity name: OSCR registration nuniber: Trustees.. Aberdeen Christian Fellowship SCIO SCO32904 Principal address: 168-114 Union Grove Aberdeen, ABIO 65R Independent Examiner: Principal Bankers: Virbyin fv1oiiL'y l Queens Cross Ardeen, AB15 4XU Statement of Trustees, Responsibilities The Trustecs are respon5iblc for preparing their Annual Report and the FAnanaal *tements in accordan with applicable taw and United 'ngdoM Accotsntingstandards (UK GAAP). Thc law applicable lo chariliej in &ot]and requires thc Trujtcu to prcparc financial 3tatemcnts for cach financiiil year which sive a true nnd fair view of the charity'3 financial activitie5 durins the yC•ir and of ib financial position at thc end of the year. In prcparins financial stotements which sive a true and fair vicw. tlie Trustecs ore rcquircd to: Jclectsuitablc a¢countin8 policiesand apply them con5i5lenllyi observe the mcthod5 and principle5 in thc Clurilies )Rp,. make judgements an(1 e5tsniate5 tllat are reax)nablL' and prudent. State ivhether applicable accounting Standards have been folloiyed subject to any rnaterial departures disclosed and explainexl in the financial stalcrnents; and prepare the financial 5tatcmcnts on the going concern basis unless it is inappropriate to prc5ume that the charity will contt'nue in operation. The Trustoys are SponSIble for kLwing accounting records wlirh disclose Ivith reasonable actur(icy the financial position of Ihe chArity ancl 1]iCh enable them to ensure Ihat the financial siatements comply with the applicable law and regulAtions. They aTQ aLso rcsponsible for safeguarding the assets of die charity and InCe for takins reasonable steps for Ilie prevention and dotection of fraud and other irregularities. Approved on behalf of tlie TrustLXS Daiv. l4-04-zs.
AIIIRDIIN CIIRISTIAN fiLLOWSIIIP SCIO STATIMENT OF fiNANCIAL Acrivii'its roR THI YEAR INDID31 MARCH 2025 General Reslrscted Funds Total 2025 Ceneral Rcstricled Total 2024 Income and endowments from: Doiililions and legacies {nolc 2) Griints awarded (nolc 3) Clii1rilablc activitics (note 4) Other income 245,013 9,457 254,470 218,723 8,054 44,667 3,792 227.977 44.667 294 1,006 2,647 2,941 1,006 296 296 Total income 246,313 11104 258,417 220219 56513 276.732 Expenditu on: Cliciritcible activitjC5 (notc 5) Doncltions made (nole 9) Governance Other {depreciation) 186.841 24.147 2,052 4J93 24J30 1,321 211,171 25,468 2.052 493 160,177 22,320 5,973 5,531 10,762 2,655 24.975 5531 Total expenditure 217,933 25,651 243y4 13A17 207.418 Net in¢ome/(expenditure) 28280 (13,547) 14033 26,218 43.096 69J14 Transfers tween funds (256) 2,856 (3,217) 3,217 Nct movement in funds 25524 UO.691) 1433 23.001 46,313 69,314 Reconcilialion of fund Total funds brought forward 305,246 443,534 748.780 282,245 397,221 679.466 Total funds carried fOard 330.T70 432N3 763.613 305,246 443534 748.780
ABERDEEN CHRisfiAN FELLOWSHIPSCIO BALANCE SHEtr AS AT 31 MARCH2025 General Fund Restricted Funds 2025 2024 ASSETS AND LIABILITIES FRxed assets Tangible assets (note 10) 77.519 394,2 472,121 471,761 Current a55ets Debtors (nole 11) Cash at Bank and In hand 47,280 213,886 261.166 37,(Y>) 1,142 38,241 PA,379 215,028 299,407 99,212 184,083 283.295 Current liabilities Creditors due within one year (note 12) 7,915 7.915 6.276 Net Current Assets 253.251 38.241 291,492 2T7m9 TOTAL NEf ASSETS 330,770 432,843 763,613 748,780 REpRF.sF.ED BY: Restrided Funds (note 13) Unresfricted Fundg (note 13) 432.843 330.770 443534 305246 763.613 748.780 Date..
ABERDEEN CHRISTIAN FELLOWSHIP SCIO NOTES TO THE AccouNfs FOR TIIE YEAR TO 31 MARCII 2025 BASIS OF PREPARATION AND AccouwfiNG POLICIES 1.1 Basis of Preparation The Financial Statements have Ixyn prepared on a going concern basis under the historical cost convention and in accordance ivith the Charities and Tru5toe Investment (Scolland) Act 200?, the Charity Accounts {&otland) Regulations 21J)6 (as amended). &Ytion 1A"Small Eintities" of thc Financial Reporting Standard applicable in thc UK and Republic of Iroland (fRS102) and the Charities SORP (fRS102) second c(lition issued October 2023. Exemption is takcn froni the requiremcnts of FRS 102 to prepare a Cash Flow Statemcnt on the grounds Ihat it is a small ontity. 1.2 Accountins Pollcles The principal accounting policies, which have b(n applied consistently, arc sel out lOW. Charity Income Donations are accounted for ivhen received. Income from tax recovery on Gift Aid donalions Is accounted for on an accruals basis. Grants and other income are credited to the SOFA when the charity 15 Icsally entitled to thc income and Ihc amount can be quantified with reasonable certainty. Expendlture All expenditure is included on an accruals basis and 15 recognised when there 15 a legal Or constructive obligalion to pay. Any costs directly attributable to specific calegorios have been included in those cost calegories in the sofA. Other costs, which are attributable to more than one activity. are apportioned across categories on the basis of a proportionate estimate. Irrecovcrable VAT is charged as an expense against the activity to which the expense relate5. Tangible Fixed A55ets and Depreclalion All tangible fixod assets are initially recorded at C05t. DeprLYiation is provided at the following annual rates in order to iyritc off each asset over its estimated useful life: Land and buildings: No depreciation riltings and fixtures IO% straight linc Equipmcnt and computers 33% Straight line Debtors and Creditors Debtors and creditors with no statcd interest rateand receivable or payable ivilhin one year are rccorded at tr4ill5action price. Dcbtors arising duc to notification of funding aivards are recorded in line with the award amounL whethcr due within or after the end of one year. Fund Accounting For Ihc purpose of the Statement of Financial Activities, funds arc defined as follows: Unrcstriclcd lunds compri5c grants and other income received for Ihe objeclivc5 of tllc Charity williout furlher spccificd purpose and are available to be used al tlie discretion of theTrusteQS. Restriclecl funds comprise grants and olher incomc ivhich has been recoived for the objoctivos of thc Charily (or a purpose specified by thc donor wilhin these objectives and must only be applied for tlie purpose specified. Taxation Aberdeon Chrisitan fellowship SCIO is recognised as a charity (or the purpose of applicablc taxalion Icgislation and is thercfore not subject to tax on its charilable activities. The charity is not rcgi5terecl for VAT and expenditure therefore includes irr(f overable input VAT. Donated Services and Facilities Donated services and facilities are rocogniscd as income ivhen thecharily has control over them and related condition5 have been met. They are recognised on the basis of the valuc to Ihe charity bcing the amount the cliarity would have been i%'illing lo pay for services or facilities of equivalent economic benefit. A corro5ponding amount is recogniscd as expenditure in the period of recetpL En accordance with Charitics SORP (FR5102), general volunteer lime of congre8ation members is not recognised.
ABERDEEN CIIRISTIAN fiLLOWSIIIP SCIO NOTIS TO TIIE ACCOUNTS FOR T14E YIAR TO 31 MARCFI 2025 (cont) INCOMI FROM DONATIONS AND LIGACIIS General Reslricted Funds Total 2025 Total 2024 Donations receivable Gift Aid rccoverable 210,759 220,216 196,227 34,254 34,254 31,750 245,013 9A57 254A70 227.977 Of thc £226,7T7 of income from donations receivable in 2024. £218,723 was for the General Fund and £8,054 was restricted. 9,457 INCOME FROM GRANTS AWARDED General Restricted Fund Funds Total 2025 Total 2024 Baptist Union of Scotland 44,667 44,667 The grant of £44,667 awarded in 2024 was restrlcted. All of this income is to be received in future period5. INCOME FROM CHARITABLE A1VITIEs General fund Restricted funds Total 201 Total 2024 Mainly Music Portlethen crafts Events income 1.033 1,614 294 1941 2,618 1.174 1,614 294 294 2.647 All lJ,rn of income from charitable activities for 2024 wa5 restricted. EXPENDITURE ON CHARITABLE AcfiviTirs General fund Restrlcled funds Total 2025 Total 2024 Salaries and staff costs Youth and children's activitie5 Evangelism and local ministry Administration and support costs 118.565 129.T33 5,901 13.7A 17,492 22,801 44,883 44,883 I861 24J30 211.ln 170,939 Of the £170.939 of expenditure on charitable activities for 2024, £160,177 was from the General Fund and £10,762 was from Restricted funds. 11.168 7.8?3 5209 109J54 11,394 15,962 & STAFFCOSTS AND NUMBER5 2025 2024 Wage5 and salaries Employer Nl costs Pcnsion contributions 119,225 5,864 100A93 3,930 4.531 109J54 129.733 Average number of cmployco5 during the year No employee received emoluments of over £60,(M)O during the year (2024- Nil)
ABERDEEN CIIRISTIAN FELLOWSHIP SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) TRUSTEES RCMUNERATION AND BENEFITS In his capacityasscnior Pastor. remiineration including salary, pension contributions,expenses and housins allowance was paid ti uring the year of £51,036. In li15 rapacity a5 Pdslvr, reniiiiiprAI ii)ii jii("liiilii)g Salary. 3751n coiitribulions, cxpenses and IIou5ins allowance ivas paid i luring the year of £J9,924. No rcmuneration or expenses Iva5 paid to any of the other trustces. PENSIONS Thecharity contributes to defined contribution pension plans for members of staff.'I"ho ongoing profit and loss char8e for the period ts the employor contributions payable under these arrangcrncnts. The total pension cost for the Charity was L4.644 (2024 - £4.53]). DONATIONS MADE Donations made to other organisations during the year were as follows: 2025 2024 Baptist Union ofS(otland/BIMS Wycliffe Bible Translators SU Scotland Streot Pastors Lighthouse Chr)ico.s Tumaini Barnabus Pion4•rs UK Indian Inland Mission Fricnds International l.lopc Coun5ellins Tcar Fund Olher 2,510 3,810 3,120 1,276 2.5?0 1.8rA) 1.329 1.29) 1.?911 1.280 1.780 1.760 823 860 LS.468 2,4 3,780 3.000 1.200 2.400 1.800 1.260 1.380 1.?AO 1.260 1,260 1.440 1535 24.975 10. TANGIBLE FIXED AssErs Land and buildings rixtures and Equipment and fittin85 ¢omputers Total At l April 2024 Additions DisposaLs At 31 March 2025 454,791 12,849 52) 68.6PA 4,728 536,324 5,253 454,791 13374 73,412 541577 Depreclatlon At l April 2024 Disposats Charge for year At 31 March 2025 718 63,845 1,289 10( 4,893 69,456 67.449 Nei book value At 31 March 2025 45£791 7,765 2.088 472,121 At 31 March 2024 454.791 11,129 1784 471,761
ABERDEEN CHRISTIAN FELLOWSHIP SCIO NOTLS TO THE ACCOU5 FOR THE YEAR TO 31 MARCH 2025 (cont) 11. DEBTORS 2025 2024 Gift Aid debtors Funding award debtors Accrued income Prepaid expenses 43,682 37,099 212 3.386 84J79 48,027 48,267 2,918 99,212 11 CREDITORS 2025 2024 Accrued expenses 7,915 7,915 6,276 6,276 13. FUNDS Balance at 01.04.24 Income Expendlture Transfers Balance at 31.03.25 General fund Restricted funds Fabric fund BUS Grants Fund Portlethen Crafts Mainly Music Step Out E.lampcrs Release Internalional Pakistan Flood Appeal Romanian Trip Tearfund Ukrainc Support YAGS mystery event 305,246 247,9)0 (219520) (2,856) 330,770 394.602 48J03 260 394.602 37,135 761 (11,168) (1,113) (1.9i3) (513) (4,016) (371> 1.614 1.033 460 4,119 371 920 53 103 242 242 3504 823 (5J87) (813) (127) (180) I,&5]) 1,883 127 443534 12,104 256 432,843 748,780 260.lj (245,171) 763,613 Explanatlon of funds The General Fund comprisos all income and expenditure relating to the primary focus activities of the charity, other than those for which funding 15 re5trictcd. The restricted fabric fund is comprised of historic spend on land and building5 which is held in restricted fund consistent with the decision of the trustecs at the time of the cxpenditurc. Portlethen Crafts, Mainly Music, Step Out, Hampers, Romanian Trip and YAGS mystery event hold donationsandcontributions made towardsspccific activities unlil they areapplied to these activities. Release International, Pakistan Flood Appeal, Tcarfund and Ukraine Supporl hold donations received for the work of othcr organisations until they are remitted to these organisatioThs.
ABERDEEN CHRISTIAN FELLOWSHIP SCIO io NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2025 (cont) 14. ANALYSIS OF NEf ASSFfs BEfwEEN FUNDS General Restricted Fund Funds 2025 2025 Total Funds 2025 Tan8ible fixed assets Current assets excl cash Cash Current liabilities 77,519 47,280 213,886 (7,915) 330.TIO 394,602 37,099 1,142 472,121 84J79 215,028 {7,915) 763.613 432J43 General Restricted Fund Funds 2024 2024 Tolal Funds 2024 Tangible fixed assets Current assets excl cash Cash Current liabilities 77.159 50,945 183,418 (6,276) 305.246 394.602 48,267 665 4n,761 9),212 184.083 (6.276> 748.780 44334 15. RECONCILIATION OF 2024 NET MOVEMENT IN FUNDS TO REccIFfs AND PAYMENTS DEFICIT PREVIOUSLY REPORTED FOR THE YEAR 2024 Receipt$ and paymentg surplus reported Add back: fixed asset purchase costs Surplus relatlns to revenue actlvltles Add: funding awards for future receipt Add: change in Gift Aid accrual Less: change in income accruals Less.. change in expenditure prepayments Add: change in expenditure accruats Less: deprectation chargc Net movement in funds 16.784 14,562 31y6 44,667 1,244 (1,621) (1,424) 633 (5,531) 69J14
ABERDEEN CEIR15TIAN FELLOWSHIP SCJO INDEPENDENT EXAMINERS REFORTTO THETRU5TIES FOK THE YEAR TO 31 MARCH 2025 I report on th¢ accounts of the cliarity for year ended 31 March 2025 which are set out on pages 4 to 10. Respective rcsponJibilitie5 of trustees and examiner The chartty's tru5tccy arc resPUiisiblL. for the proparatlon of the accounLs in accordance wilh thc terms of tho CharitlC5 and Truslec Iiive5tJllL)nt (Scotland) Act 200i and Ihe Charity Accounts (Scotland) Regulatio 2006 (as aJiiendcd>. The charity trustees consider that the audit roquirement of Regulation 10(1) (a) to {c) of ilie Accounts Regulatlons does not apply. It i5 my responsibility to exarnine the accountsAS required under section 4411) {c) of theActand to statc whether particular Tnatters have come to my Iiltention. Basis of independenl examlnerfs staternent My examination is car¥ied out in accordance wllh Regulation 11 of the Lharitie5 Accounts (Scotland) Resul4tion5 2()J6. An exatnination includes a review of the accounting rccords kept by the charity and a comparison of the accounts presented with those r(roTds, Italso includesconsidcralion OF any unusual items or di5rl0sures in t] accounts and seeks explanatsons from the trustees concerning any such matters. The procedures undertsken do not provldeall the evidence that would bc required in an audit and consequently I do not express audit opinlon on the view given by the accounts. Independenl txaminerfs statement In the course of my examination, no maller lia5 come to my attentlon which gives me reasonable cause to believe that in any rnaterial rlS[ct the requirement.%". to keep accounting records in accordance witli Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulation5, and to prepare accounts which accord with the accountin8 Rcord5 and comply with Re8ulation 8 of the 2006 Accounts Regulation5 have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understandin8 of the accounts to be reached. Date: a109/55