Charity number SC052W4 ABERDEEN CHIUSTIAN FELLOWSHIP SCIO FINANCIAL STATEMr,wrs FOR THE YEAR TO 31 MARCH 2026 Alll,.111)I:I.N ('IIIIIS1'IAN I 1.1 l ()W&?Illl'.(i('l( ) 111. I'( )11 I. ()1. I"I11. 'I'IILJ.4'1'11..& i-.()11 1-111. I'I.AII I ().11 N1AII('1121)2h 11)c' I ru%tixs an: i)Ic'¢i4xI i() i)ri¥￿illI tlii'ir Iliiiiiiiil Ili'[Mirl Ii?,,I'il)('r lili tlii. I'1114111( jill 514111'llll•llts ()f tlic, ( 'Iiiirity (()r tlic. N'c'ar c'nclcxl 11 N1,In li l)I ()bjLYtiN'es and Adivities: 'Ili(' clunl} s ol)pxlii:Is an, tlii) (l(IKT(IIK-I•llK'lIt ()( ri'lii?i()11, SFMX I(1(4111! tIM. ( 'Iiristlcll) (411111, Firinknirily In A Ix'r(ILX'II, anLI al￿) Ilin)u%lM)ul Lx ()tLITlcl ciiicl Ilx. rLsI ()t Ilic. w'()rlcl. IIN, (ill 111(lJi)1l4• C'()Ibisti'iit witli tlii, C-IirLSt l Sunday worship rA)rvicLW), WLYkly prayer ancl bil)IL) stiidy mcx'h'ny?, aiicl ni()nthly Liveniny 4Jrvicis in Al￿rd￿'n ancl I'ortlL*thL'n I)L,IivL'ry of Alplu Cour￿ and clisciplLs1Iip Cou￿5 l )I,livery of regular wL￿klY evangelical c()mmunity outreach artiviti(s for t(xlcl Ic'rs, childrc)n, youth, y()ung aclulL5, adults and SL)ni()rs Charitable ap￿15 such &s Christmas harn￿rs, foodLk]nks and appeaLs in support nf OVL'rs(ias d isastvr r(spor6L' Youdi participation in mission and development trips and ex￿rIenc0S ContinuL￿ compliance with General Data I)rO￿]rtIon Regutations, SafLguard ing Policy review and a&s(KiatLxI training inancial suppx)rt for l(KaL national and international chariti(s engaged in the spread of the Christian gosFEI and support for I￿oPle in communities at home and abroad. Achievements and Perfonnance The church continued to worship the Lord Jesus in-person and onlitE and rew FEople continue to F)art￿lPate in our fellowship as they seek to discover Jesus and grow in their faitll Significant highlights and developments in the year include: Ongoing w￿k[Y church servic￿, prayer and bible study meetings and monthly evening services and regular m￿tin&S of home-groups. Detivery of Alpha courses and discipl￿hIP courses Mainly Music for toddlers and other children's and youth activities Young Adults group & kniors Friday outreach group Christmas hamFr and f(x)dbank appeal for local community Continuing growth of the Portlett￿n Churc￿ with ge￿rouS support from the Baptist Union of kotland, including in-Frson church services in Portlethen, online participatiory and continued thriving of Mallty Music, craft groups, home groups and Alpha courses. Outdoor Carol services in Al￿d￿n and Portlethe Youth group participation in the annual SU Magnitude festivaL Delivery of the summer Step Out children's outreach programme. taunch of a new Foundation course, exploring the basic principles of the Christian faitlL Baptisms services in July and Noveml Continued Complian￿ with General Data PrOt￿tIOn Regulations, Safeguarding PolKy review arnl assLKiated training. ABERDIEN CHRISTIAN FF.I.LOWSHIP.SC.IO RFPC)RT OF THF TRUSTEES (CONT) FC)R TFIE YEAII TO 31 MARCH 2026 Financial SUPFK)rt for l(Kal, national and intL)rnational chariti(S L'nfagLxI in the spread of the Christsan %()()￿1 and support for pX￿- ple in communities at home and abroad. Sp(Yi(ically, we pr()vide(I support t() thL, foll()wing charits(s: International: Beata Wozna (Wycliffe Bible Translators, Papua New Guinea), Tumaini fund (l an7Ainia) - R(storing F I()pe to Orphans and Widows. Barnabas Fund - supporting Christians who face d iscrimination or Px-r￿Utio India Inland Mission - supporting the Christian faith in India. Daniel & Katie Patterson (Pioneers, Bulgaria) - Christian'feaching and Medical Aid. Tearfund, in r(5px)nse to crises in Myanmar, Pakistan and for general SUPFK)rL Youth With a Mission- to know GCKI and to make I lim know Lday organisation and administration is undertaken by the Church l£adership (frus￿). Tr Church tEadership is Compr1￿)d of the appointed Ministers and others appointed following dection by the Memkns at a Church Meeting. ABIRDEEN CFIRISTIAN FELI.OWSIIIP SCIO REPORT OFTHE TRUSTEF.S (CONT) FOR THF. YEAR TO 31 MARCII 2026 Reference and administrative inforniation: Charity name: OSCR registration number: J'rustees: Aberdeen Christian Fellowship SCIO SC0529(H Dr. Vijay I)illai (&nior Pastor) Graliam Cuthill (Secretary) David Maclure (Treasurer David Young (I'astor) PLter Henderson Isabel McHardy 168-174 Union Grove Aberdeen, ABIO 6SR Brian Miller BA CA 94 Blenheim Place Aberdeen, AB25 2DY Nationwide l Queens Cross Aberdeen, AB15 4XU Principal address: Independent Examiner: Principal Bankers: Statement of Trustees, Responsibilities Tlie Trust￿5 are r(5ponsible for preparing their Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (UK GAAP). The taw applicable to charities in kotland rLNuires the Trust￿ to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements which give a true and fair view, the Trustees are required to: select suitable accounting policies and apply them consistently; observe the methods and principles in the Charities SORP. make judgements and estimates that are reasonable and prudent; state whether applicable accounting standards have I￿en followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Tr￿ste￿ are resFX)nsible for keeping accounting records which discI(￿e with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the applicable law and regulations. They are also rwonsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved on l￿half of the Trustees David Madure, Treasurer Date: oounpfj %5 ccc (J) tyJ X] (YJ c J (>) ABIRDIIN C14RISTIAN FELLOWS141P SCIO BALANCE SI4EET AS AT 31 MARCH 2026 General Fund Restricted Funds 2026 2025 ASSETS AND LIABILITIIS Fixed assets I"angiblLJ assets (nole 10) 73,799 394,602 468,401 472,121 Current assets Debtors (note 11) Cash at Baiik aiid In hand 16,957 270,893 287,850 20,383 51 20,434 .37,340 270,944 308,284 gH,379 215,028 299,407 Current liabilities Creditors clue within one year (note 12) 10,730 10,730 7,915 Net Current Assets 277,120 20,434 297,554 291,492 TOTAL NEf ASSErs 350,919 415,036 765,955 763,613 REPRESENTED BY: Restricted Funds (note 13) Unrestricted Funds (note 13) 415,036 350,919 432,843 330,770 765,955 763,613 Approved on behalf of the Trustees: David Maclure, Treasurer Date: ABERDEEN CHRISTIAN FELLOWSHIP SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2026 BASIS OF PREPARATION AND ACCOUNTING POLICIES 1.1 Basis of Preparation The Financial Statements have been prepared on a going concern basis under the historical cost convLntion and in accordance with the Charities and Trust(* Investment (kotland) Act 200), the Charity Accounts (&otland) Regulations 2006 (as amended), Section IA "Small Entities" of thL Fuiancial Reporting Standard applicable in the UK and Republic of Ireland (FIIS102) and the Charities SOllP (t4RS102) second edition issued October 2023. Exemption is taken from the requirements of nls 102 to prepare a Cash Flow Statement on the grounds that it is a small entity. 1.2 Accounting Policies The principal accounting policies, which have been applied consistently, are set out below. Charity Income Donations are accounted for when received. Income from tax recovery on Gift Aid donations is accounted for on an accruals basis. Grants and other income are credited to the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable certainty. Expenditure All expenditure is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay. Any costs directly attributable to specific categories have been included in those cost categories in the SOFA. Other costs, which are attributable to more than one activity, are apportioned across categories on the basis of a proportionate estimate. Irrecoverable VAT is charged as an expense against the activity to which the expense relates. Tangible Fixed Assets and Depreciation All tangible fixed assets are initially recorded at cost. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: tand and buildings: Fittings and fixtures No depreciation Equipment and computers 10 % straight line 33 % straight line Debtors and Creditors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Debtors arising due to notification of funding awards are recorded in line with the award amount, whether due within or after the end of one year. Fund Accounting For the purpose of the Statement of Financial Activities, funds are defined as follows: Unrestricted funds comprise grants and other income received for the objectives of the Charity without further specified purpose and are available to IE used at the discretion of the Trustees. Restricted funds comprise grants and other income which has been received for the objectives of the Charity for a purpose spÉrified by the donor within these objectives and must only be applied for the purpose specified. Taxation Aberdeen Chrisitan Fellowship SCIO is recognised as a charity for the purpose of applicable taxation legislation and is therefore not subject to tax on its charitable activities. The charity is not registered for VAT and expenditure therefore includes irrecoverable input VAT. Donated Services and Facilities Donated services and faciliti￿ are recognised as income when the charity has control over them and related conditions have been met. They are rLYognised on the basis of the value to the charity being the amount the charity would have ￿en willing to pay for services or facilities of equivalent economic ￿nefit. A corresponding amount is recognised as expenditure in the period of receipL In accordance with Charities SORP (FRS102), general volunteer time of congregation members is not recognised. ABF.RDEF.N CHRISTIAN FELLOWSllll> SCIO NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 MARCH 2026 (cont) INCOME FROM DONATIONS AND LEGACIES General Fund Restricted Funds Total 2026 Total 2025 Donations receivable Gift Aid recoverable 212,650 8,142 220,792 196,227 42,385 1,090 43,475 31,750 255,035 9,232 265,367 227,977 Of the £254,470 of income from donations receivable in 2025, £245,013 was for the General Fund and £9,457 was restricted. INCOME FROM GRANTS AWARDED General Fund Restricted Funds Total 2026 Total 2025 Aberdeen City Council 526 526 526 526 The grant of £526 was received in connection with replacement of windows/ energy-efficiency. COME FROM CHARrrABLE AcrIvrrIES General fund Restricted funds Total 2026 Total 2025 Mainly Music Portlethen crafts Other 548 370 548 1,033 370 1,614 348 294 918 1,266 2,941 Of the £2,941 of income from charitable activities receivable in 2025, £294 was for the General Fund and £2,647 was restricted. 348 EXPENDrruRE ON CHARrrABLE AcrIvrrIES General fund Restricted funds Total 2026 Total 2025 Salaries and staff costs Youth and children's activities Evangelism and local ministry Administration and support costs 137,188 153,940 129,733 7,441 8,733 13,754 18,116 23,977 22,801 41,110 41,110 44,883 203,855 23,905 277,760 211,In Of the £211,171 of expenditure on charitable activities for 2025, a86,841 was from the General Fund and £24,330 was from Restricted Funds. 16,752 1,292 5,861 STAFF COSTS AND NUMBERS 2026 2025 Wages and salaries Employer NI costs Pension contributions Employment expenses 137,322 6,514 6,578 3,526 153,940 116,015 5,864 4,644 3,210 129,7k3 Average number of employees during the year No employee received emoluments of over £60,000 during the year (2025 - Nil) ABFRDEEN CFIRISTIAN FELLOWSFItp scio NOTES TO TIIE ACCOUNTS FOR THE YEAR TO 31 MARCII 2026 (cont) TRUSTEES REMUNERATION AND BINEFrrs In Iiis capacity as ￿ni￿r Pastor, remuneration including salary, pen.sion contributions, expeTrses and Iiousing allow'ance was paicl to Vijay l)illai during the year of £56,928. In his capacity as Pastor, remuneration including salary, pension contributions and expenses was paid to l)avid Young during the year of £43,.M2. Nn remuneration or expensLS was paid to any of the other trustees. PENSIONS The charity contributes to defined contribution pen.sion plans for members of staff. The ongoing profit and loss charge for the period is the employer contributions pavable under these arrangements. The total pension cost for the charity was £6,578 (2024 - £4,()44). DONATIONS MADE Donations made to other organisations during the year were as follows: 2026 2025 Baptist Union of kotland/BMS Wycliffe Bible Translators SU kotland Street Pastors Lighthouse Choices Tumaini Barnabas Pioneers UK Indian Inland Mission Friends International Hope Counselling Tear Fund Deeside Christian Fellowship YWAM Other 3,030 3,960 3,360 1,308 1,150 1,800 3,650 120 990 660 550 2,400 1,022 1,610 5,717 2,738 2,510 3,840 3,120 1,276 2,520 1,800 1,329 1,290 1,280 1,280 1,780 1,760 823 860 25,468 10. TANGIBLE FIXED AssErs Land and buildings Fixtures and Equipment and fittings computers Total Cost At l April 2025 Additions Disposals At 31 March 2026 454,791 13,374 668 73,412 352 541,577 1,020 454.791 14,042 73,764 542,597 Depreciation At l April 2025 Disposals Charge for year At 31 March 2026 2,007 67,449 69,456 1,404 3.411 3,336 70,785 4,740 74,196 Net book value At 31 March 2026 454,791 10,631 2,979 At 31 March 2025 454,791 11,367 5,963 472,121 ABI.RDEEN CHRISTIAN FELI.OWSHIP SCIO NOTES TO THE ACCOUNTS FOR THf YEAR TO 31 MARCH 2026 (cont) 11. DEBTORS 2026 2025 Gift Aid Llc,btors rundiny award dc.btors Accruell iiicome I)rL'paid L'xpensLS 14,117 20,346 43,68? 37,099 212 3,.386 84,379 2,877 37,340 12. CREDrroRS 2026 2025 Accrued expenses 10,730 10,730 7,915 7.915 13. FUNDS Balance at 01.OQ25 Income Expenditure Transfers Balance at 31.03.26 General fund Restricted funds Fiabric liund BUS Grants Fund Portlethen Crafts Mainly Music Step Out Hampers YWAM Christmas Fund Spark cash receipts Pakistan Flood Appeal 330,770 261,061 (238,555) (2,357) 350,919 394,602 37,135 761 394,602 20,383 51 (16,752) (1,080) (1,092) (450) (4,509) (5,717) (272) (200) (242) (30,314) 370 548 442 2,643 5,717 230 200 103 1,763 42 242 432,8L3 10,150 2,357 415,036 763,613 2n,211 (268,869) 765,955 Explanation of funds The General Fund comprises all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted. The restricted fabric fund is comprised of historic spend on land and buildings which is held in a restricted fund consistent with the decision of the trustees at the time of the expenditure. Portlethen Crafts, Mainly Music, Step Out, Hampers, YWAM and Christmas Fund hold donations and contributions made towards specific activities until they are applied to these activities. Pakistan Flood Appeal holds donations received for the work of another organisation until they are remitted to this organisation. Spark cash receipts are external contributions received towards after school activities which are fully applied towards the cost of running these. ABERDEEN CHRISTIAN FELLOWSHIP SCIO 1(1 NOTES TO THE ACCOUNTS FOR THE YF.AR TO 31 MARCH 2026 (cont) 14. ANALYSIS OFI NEf ASSEfs BFfwEEN FUNDS General Restricted Fund Funds 2026 2026 Total Funds 2026 Tangible fixed assets Current assets excl cash Cash Current liabilities 73,799 16,957 270,8(Y3 (10,730) 350,919 394,602 20,383 51 468,401 .37,-340 270,941 (10,730) 765,955 415,036 General Restricted Fund Funds 2025 2025 Total Funds 2025 Tangible fixed assets Current assets excl cash Cash Current liabilities 77,519 47,280 213,886 (7,915) 330,T70 394,602 37,099 1,142 472,121 84,379 215,028 (7,915) 763,613 432,843 ABERDEEN CHRISTIAN FELLOWSHIP SCIO INDFPENDEwf li.XAMINERS REPORT TO THF. TRUSTEES FOR THI4. YE.AR TO 31 MARCH 2026 I rLport 011 the accounts of Ihe charity for year endL,d 31 March 2026 which are si'.t out on pages 4 to 10. Respective responsibilities of trustees and examiner The charity's trustee) are rLsponsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (kotland) Regulations 2006 (as amended). The charity trustees coThsider that the audit requirement of Regulation 10(1) (a) to (c) of the 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. Basis of independent examinerfs statement 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 Llnusual items or disclosur(s in the accounts and seeks explanations from the trustees concerning any such matters. 'fhe 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. Independent examinerfs statement In the course of my examination, no matter has come to my attention 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 8 of the 2006 Accounts Regulations have not been met, or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Brian Miller BA CA 94 Blenheim Place ABERDEEN AB25 2DY Date: 281071?