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, Mi￿I0[￿ 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￿. W￿￿klY 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 ham￿1$, foodbanks and aPp￿b in support of overseas disaster
r(sponse
Youth participation in mission and development Irips and eXF￿le1￿6
Continued cOmp￿.an(￿ with Gereral Data ProtLrtion Regulatio￿￿, SAfeguardin8 Policy review and
ass(tiated training
Financial support for locaL national and iniemational charities engaged in the spread of the Christian
80spel and support for people in communities at home and abroad.
Achievement9 and perf0rnun￿.
The church continued to worship the iA>rd Jesus in-person and online and new [L￿pIe continue to participate
in our fellowship ￿ they wk to discover Jesus and grow in their faith.
Significant highlights and developments in the year include.
Ongoing wcekly church servicL%, prayer and bible study meetings and monthly evening seNices.
Deltvery of Alpha courses and discipleship courses
Mainly Music for toddlers and other children's and youth activities
Young Adults group & &niors Friday outreach group
Weekly Renew Well￿1n8 café
ChTi5tmas hamper and foodbank appeal for local community
Estsblishinga vision togrow the Portlethenchurch. including a d£fision toappointa siic pastor to increase
visibility of the church and to meet thc communitys pastoral nLY(ts, who ivas appointed with financial
support from the Baptist Union of *ot]and.
Ongoing In-￿r$On church seTViC(s in PortJeU*n. Onli￿ participatiorn and continued thrivins of our
Mainly Music and craft groups there.
Outdoor Carol 5ervtces in A￿rd￿n and Portlethen.
Youth group participation in a mt55ion trip to Romania in ass￿latiOn with Exodu5.
Delivery of the sununcr Step Out children's outreach programme.
taunch of a Forgiveness course, exploring a Chri%tian ￿r5￿Ctive on forgivenes
Baptsm of5 T￿PIe 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&￿￿)- R￿torIng 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 suP￿rt 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 F￿P]e to dixover Jlsus
Hope Counselling- positive confidential COUTLfjolling 5ervicc5
Friends Inlemational- budding friendships lind fait]i with international S￿dents
Str*t Pa5tor5- providing Christian outreach in the tught-time community in A￿rdeen
Baptist Union of ￿0tLind
Finandal inforniation:
The charity5 main source of funding is from donations received from Mem￿r$ 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 £14￿33 (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 SI￿lfICant1Y 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 folloi*ed 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
co￿stitUtiOn which was approved by CE£R at the time of registration in (kto￿r 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
A￿rdeen, 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 I￿nCe 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
4￿93
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
(2￿56)
2,856
(3,217)
3,217
Nct movement in funds
25524
UO.691)
14￿33
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 fO￿ard
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 A￿1VITIEs
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
I86￿1
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. ￿3751￿n 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 ACCOU￿5
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
2￿56
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
443￿34
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:
a￿109/55