AHvlle a rc Year ecember 2024 ECFIPTS AND YMLI NTS ACCOUNTS Collgwegation No: 362111 Charity No: SCI)IJ0043
efewence ndAd InistratRVe Xlljforinatio Chariiy Naiiie.. Alvie and Insli Chiir¢h of Scotlaiid Charily Registration Niimber.. SC000043 CongreLJ&tion R¢fer¢nce No.. 362111 anl£ews Ban1< of Scotl<ind, (Onliiic Banking) Grainpian Road- closed May 2024 Aviemor¢, P1122 1 RH
Trustees, ADnu81 Report Year ended 31 Dember 2024 Structuye, Governance and Management Governlng Document The Church is administered In accordance with the terms of the Deed of Constitution. R@cruiiment and Appolntmeni olTrustees Alvie and Insh has a Unltary c0Th5titution, the member5 Of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and'are chosen prayerfully by the mèmbers of the Kirk Session from those merNber5 of tl)e church who are considered to have the appropriate gifts and skills. The minister, who is o member of the Kirk Se5sion,1s elected by the congreEation and inducted by Pfesbytery. The parlsh minister is 0rganlsail0al Structure The Kirk Sèssion assurned responsibility for both the practical and spiritual affairs of the church. The Klrk Session ensures that appropriate measures are in place to ensure the Health and Safety of membeis and others using our premises and are also responsible for ensuring approprlate safeguarding arrangements are in place, ObJe¢ilwes and Actlvltles The Church of Scotland 1% Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advantement of Christ's Kingdom throughout the world. As a natlonal Chtjrch. It acknowledEes a distinctive call and duty to brinE the ordinances of religion to the people in every parish of Scotland through a territorial mlnlstry. Achievements and Perfoymallte We have met through the year in person and have malntalned our online capaclty for those unable to joln In person. Our Insh church bullding has be@n used for specific sèrvices during the yea¥, with in person servlces held in tlie church hall 85 it ha5 more flexibility and has better facilities. Our three home groups, in Kingussie, Kincraig and Aviemore have continued and in addition to bible study and prayer have been considering what mission they should undertake wlth a number of. initiativès in Kincraig and the surrounding parish. The Church encourage5 its members to be involved in all kinds of activities in the community and within the life of the wider Church of Scotlahd. The church is avallable for Christlan weddings and funera15. Members of the congreEation are involved in the work of the wider Church as well as representing the par151) within the local Presbytery.
AIVIB & In5h Church members are involved personally in local community initiatives, including Kincralg Cares and OneKingussie. The use of church premises for, amongst others, the Kincraig Under 5's playgroup (Wild Willowsl has continued. We have been involved in less foTmal community celebrations of Christmas with the Advent windows. Publication of a topical and community based maga21ne, 'Ciosscurrents', has Continued. The growth of the Friday mornlng community café, and inteEration of toddlers has been gKeat to see, as ha5 the continuation of "Kin¢raig Friday Fun. for primary age children. Our linked parishes (Alive and Insh linked with Rothiemurchus and Aviemorel continue to enjoy a positive relationshipi Wlth the introduction of some joint Services and worship time5 during the year. The Church continues to SUPPDrt the Christian Hospital in the community of Kiwoko, with programme of fundraislng talk5 though the winter months. The Church, through its members, encourages contact with, and supports the work of a variety of organisations including SU Scotland, Abernethy, the Cairngorms Chiistian Centre in Kincraig and New Destiny IBrazill, and work of Biblica in Iraq. Last year we were infoymed that the General Trusteès are to to sell, lease or otherwise dispose of Insh Church by the end of 2026. This is of great sadness to the congregation who are considering how they may respond. Flnanclal Revlew The Trustees are pleased to acknowledge all the giving of the membership of the church and its visitors. The income of Alvie & Insh is primarily made up of donations and where appllcable Gift Aid collection as well as from occaslonal bequests. The Trustees also acknowledge the genèrous free givlng of time in many ways by many of the church membership who, in theiy turn, see the exercise of these practi¢al and spiritual glfts.as well as their financial giving as being part of their commitment to God. Specific funds held are 'Designated Fabric Fund, and 'ConsolidBted Fabric Fund, both of whlch are held centrally on the congregation's behalf and are for specific use for fabric. A modest income is generated from the local playgroupi and the "Storyland Sessions" fol the hire of the church halls. The'Designated Fabric Fund, has increased annually by interest arid by rental of the Manse, Kincraig. Extensive works on the buildings, including the replacement of all the windows in the manse during the year have been completed having received authorisatlon from Presbytery. Reserves Policy It is the Trustees, policy to hold reserves of approxlmately six months expentliture including designated funds. At the year end of the year the Church held unrestricted cash funds of £36,453. The Church held £73,944 of restricted funds made up of,. £7,563 of investments at market value and £46,972 in the Consolidated Fabric Fund- Revenue and £19,409 in the Consolidated Fabrlc Fund - Capital.
Statement of Trustees, Responsibllltles The member9 of the Kirk Session must prepare financial statement5 which give sufficient detail to enable an appreciation of the transactions of the Church during the financlal year. Tl)e meinbers of the Kirk Sesslon are responsible for keeping proper accounting records which, on request, must reflert the finan¢lal posltion of the Church at that time. This must be done to ensure that the financial statements comply with the Cliarities and Trustee Investment (Scotlandl Act 2005, the Charitie5 Accounts (Scotlandl Regulations 2006 and the ftegL¢lations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are also responsible for safeguardii)g ihe assets of ihe Chufch and must take reasonable Steps for the preventlon and/Dr detection of fraud and other irregularities. provpd b the TriJgteè.% and <ifTnpd nn their behalf, Se55ion Clerk Date .
ARvie sh Chur¢ scoo 043 Report of É of Scotll¥d eln ent Regpective respobtsibiliÉies of trllstees and examiCl. I"he oharity trustees consider that an ind#pendeiit eryaminatt(Trn is needed under section 44(1)(c) of the Charities and Trust¢e Investinent (Scotland) Ar.t 2005. It is iny tesponsibility to examine lh¢ dccoiints undei sectton 44(1 l(c) of the Act and tu stale wliether particul&r matters IYLve Come to iny atteiition. Basis of independent examinev s statement An examination includes a review of the accountiL ng records Icept by the charity and a coinparison of th¢ accounts presented i¥ith thosc records. li also inclLides considei'ation ot an51 iiniisual items or disclosiires in the accoiints, and seeking explanations froin the trust¢e5 con¢¢iiking any such Inattets. The proccdur¢s undcrtakcn do not provide all the evidence that would be required in ali &udit. and consequently E do not Cxpress an alidit opinion on the a¢¥ouiits. Iodependenl examiner s staÉement In the wiirse of iny exarnin¢ition of the stat¢inent of account for the year ended 31 Deceinbei. 2024. rdgyes 7 - l2, no matter has come to iny attention. whiGh gives me reasonable cause to believe that in any material respect.. accounting i'ccords have not been l(ept in accordance with S¢ction 44 (1)(a) of the Charities and Trust¢e Invcstin¢nts (Scotl&nd) Act 2005 and Reuililation 4 01 The Charities Accounts (Scotland) Regtilalions 2006 1> the aLcounts do not accord with those reoords o tlie stat¢m¢nt of account do not coinply with any of the reqiiirements of Regulation 9 of The Charities Accounts (Scoiland) Reglilations 2006 to which, in iny opinion, attention should be drawn in order to ¢nable a proper understanding of Datc
ARvie ]tnsh CIRuvcln off Sco(laTrRd ¢ce ts, P mctS AccouNt Year ended 31]Dcc bcr 2024 ilnYestk'iLted Restrefte Vun<ls I tidibwmeE)t Funds I'otnl 2024 2024 2024 2024 2023 Recei Weelily Freewill Offering Gft Aid'fax Recovered Oixliimry OffeTltJg8 (open plate) Other Offeiings. Donati011s, Bequests Note 17573 17573 8269 18713 8269 1128 1126 15g) 534 534 1441 27504 21744 Rejital of prertiises liwme froill liiveslinentS Weddingjs and Fuiierals lieceipts froin Geiieral INstees Fabric fuiid Rcclaim Other Receipts Irotal Recei 5942 5942 6685 173 199 199 700 700 550 J9(X)O 17476 l7476 Sl622 199 51821 68152 enÉs Costs of genei'ating funds Chai'itable acÉivities Gove)'Dance tosts 48971 48971 76720 Total P# ments 48971 48971 76720 Exeess of ReceRpts over Paymeots . for Ihe year before t1'asfeR's 2651 199 2850 -8568 Transfei¥ 199 -199 Exeess of Receipts over PAymeots 2850 2850 -8568
Alvie aiid Itnsh Clire ol. SeoÉll StaÉ¢n7et of lllaRg1.es At3 ece]YAber 2024 Unve9trtcted Restvitted KMdowiTheiit FUdS Flind¥ IRI TotAI 2024 2Q24 2024 2024 2023 Note anlith De Geiieral Fund Short T¢iiii Deposit Fabric 4V&it Balances 33603 33603 42171 MovemenÉ in ye•i': Excess of Sliort Tenn Deposit Fabi'ic for Ilie yeal" Exttss ofReceipis over Payinenis for t7 ycar carri¢d forward NOTE: d¢8ignAted lld$ of £11,482 lil bank ac¢ouiit assigiied to minister's Ii'avd. 2850 36453 2850 -8568 33603 IEhvestrn¢ rket Yle Ch¢treh of ScotlAnd Inwest•rs Tru5t- Croivth FIiAd Mable F¢i'susoi) Beq(iest (Cost of1000 shares £5(X)) Chiirch of S¢otlaJid Jikve5toi's Trust- Jiiconie f4llJid General Piirposes (1982 BeqLiest.'Co$t. 100 8h&res £573) Ros5 MaGIleJuiE Meiiitsjial {Cost of 7 shai'¢s £35) 6380 6380 5830 1106 77 1106 77 1096 76 7563 7563 7002 Assets Qift Aid Reclaiiii foi 2(r2314 4556 The accolints wer¢ appi'oved by tlie I(irk Session on . For and on behalf of the Icirk Session Scs5ion Cl¢rk Tre*8iire
Alvie and I sln Churctn of Scotla d StaÉemeEll6 of .Bal&Ehoe$ Notes to the Aeoounts l. Trustee emunevation I,,l¢latc(I, PrtY TYan8ACtion$ Duriiig the year th(" wa8 paid £480 in Yelation to tr<ivel exnses. This was froin designatcd ixinister travel tiinds held. Avicinore Chiirch received £1705 in respect of our half of the coiincil tax for inanse occiipied b o other Iriistee ieceived any other r¢muneration diiring the year. o triist¢v 01 Einy other pei'son related to a ti'uslee had a personal interest in any contract or transaction e,ntered into by the uharily during th¢ year. 2. Movements Fllnds AtIJAn 2024 A¢ 31 Dee 2024 Reteipts Pgyments Tk'llM$fers Unrestricted funds GeneTal Fut)d" 336(Y3 51821 4g971 48971 36453 33603 51821 36453 ndowment funds 1982 B¢qisL IAI COSLI Mable Fergusoii Bequest Fund {At Costl Ross MacK¢t]zie Bffjuest Fund (At Cost) 573 -00 573 500 135 -135 500 35 35 1108 -199 1108 ses of Unrestricted Funds General Fid.. Thig fuiid is for the general incoine and expenditure of'the ¢hurGh. Pur scs of EIidowtnciit Fuiids Incoin¥ Iroiii tlie 19%2 Bequest Furtd is to be used to provide 1Come to the bliurch. Inco1¢ from Ilie Mabl¢ Ferguson. B¢qu¢st Fund is to b¢ used to provide incoime to the church. Incoin¢ troin the Koss MaeKenzie Bequest Fund is to be iised to provide income to the churGh.
io,. Unresti'icted Restricte nds Imds Endowment Ind8 TotAI 2024 2024 2024 2024 2023 3. AalySIS of onations Weelily F'i'eewill Offorin¥ Tax Recovered on Gift Aid Donations Ordinary O£Yerings (Opeii Plate) TNst & Foundati¢i)s Other Offei'iiiss, DonRtions, Bequests note 17573 17573 18713 8269 8269 1128 1128 1590 534 1441 27504 27504 21744 4. Allalysis of Payments. Costg of genei'ating fiinds lttvestinait N4Anagers' fees Offerihg envelopes Charit%ble aeÉivities riiiistiies & Mission allo¢ation Pr¢Sbe"y duts Aviemore Manse Expenses" Mit)isters F.xpeiises ICiDCI'aig Manse ExplSe5 Parish Oiitreach1140liday Club crosslrentS Magazine Fabric i'epaits & illaÉiiteInce-uall Pabrsc I"epaii's & Inaintenan¢frChuh Heki and light.. Churches & Hall Donations 22107 22107 18258 474 474 250 1927 480 11601 1927 1739 480 480 11601 43613 332 987 3550 3550 1162 1162 2195 4224 4224 4043 3050 688 688 IE)suranGe 1496 1496 13S5 Messy cliuirli Music Computers Software & maintet)ance Hall Expenses Flowerg 223 223 309 147 Equipment Eypeoses Chvich Expenses Recharge to CIITlStian Ceotre AdmiiVAdv¢rlj5iog Suiidi'i¢ Recharse to Aviemore ciiurGII 525 525 288 -250 35 373 48971 48971 76720 Governance costs IndepeThdeLIt exaniiiier's fees Other IJaymell¢s Pur¢l)ase of assets Piirch&se of iiivestments
S. Mini¥ter's SÉill)end All Cliur¢h of Scotlaiid congregalioiis ¢oiitributt to the National Stipend Fuiid whicli bears tlie Costs oF&ll iiiinisters, stipends ftnd employei's contribuliuns for Jiational ijisuraiice. pensioii aiid liousijig and loan fi)nd. Mi1115teT'S 8tipends are paid in accordallce with tli¢ national stipend scale, wliicli is IElated io yeai's gf setvic4 witl) a rninin)um 5tii)end of £31,642 and a itt&xiinttiM stipend of £38,884 iii tlie 5th aiid sllbsequent yeai's of seiviee. 2024 2023 6. Collcctlons fow Third F*rties K<iwoko Hospiial Ubiatbda 348 348 7. Donations 2023 World day of Pr&yei ICiwol(o (ingussie ¢hui¢h 100 50 588 2000 1000 3050 688
Appendix oll behalf of the congyegation by the Chureh of Scotland Genej'al Trustees 2024 2023 ital AccoiillÉ C.onsolidated.FabTicFutth Capital at cost I9,409 19.409 CoJ)solidated Fabi'ic Ful capital.at Irfai'ket value 22.275 UIK evenue Ae¢ouD C'onsoltdated Fabric Fund Reveniie 46972 52573 Heritable properties, consisting of the Church, Hall and Manse are not recorded iii th¢ accoiints. The title deeds are h¢ld by the Chiirch of Scotland Geneial Trustees.
Allvie Rnsh ChIre of Scoflland ecei Ès anRd P eERts ACL.0¢ Year L4 deA. 31 er 2024 ece Bu(1 et 2025 Actual 2024 Actual 2023 Reeei Weel(ly FTeewill Offei'ing Glft Aid Tax Recover Ordinary Offerings (open platel Other Offei'in88, Donatioijs, Bequests. 19000 17573 8269 18713 4000 1500 200 1128 534 1590 1441 24700 27504 21744 Rental of premis&s Ineomefrgim Eiiv¢stment$ Weddings aiid FiiiieF815 Other Re¢eipt5 {Fabi"ic fi]ftd d&isk)) 6000 5942 6685 160 173 1000 700 550 4000 17476 391KIO Total Recei 35S60 51821 68152 endiÉure Ministries & Mission &llo¢htion Presbyiery diies Trlanse expenses Aviemore Minister's expeiises Manse expense5 Kinci'aig (see notes) Polish Outre4ch Crosscurrertts Magazine Doiiations FabriG IEPftllS & tnaiiiteiiance Heat and lighi." Churches al Ha]1 Youtl) Work Iiisurnnce 20163 22107 18258 800 474 250 3500 1927 480 11601 1739 480 480 2000 500 43613 750 332 987 1000 4000 4500 300 688 3050 4712 2195 4224 4043 1800 1496 1385 Messy.Ghiir¢h Music Eqiiipniei)I Hall Expeiises Flowers 200 300 223 200 525 288 200 loo Computers software & m&intellance Coiirses di Training Catering AdmTt) Expenses Sundri¢s R¢ctharge to Cliristian Centre 350 147 200 100 200 200 35 373 -250 41843 48971 76720 Sur luslDefieit -5983 2850 -8568