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 De￿mber 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
0rganlsail0￿al 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 exami￿Cl.
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
mc￿tS AccouNt
Year ended 31]Dcc
bcr 2024
ilnYestk'iLted Restr￿efte￿
Vun<ls
I tidibwmeE)t
Funds
I'otnl
2024
2024
2024
2024
2023
Recei
Weelily Freewill Offering
G￿ft 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'a￿sfeR's
2651
199
2850
-8568
Transfei¥
199
-199
Exeess of Receipts over PAymeots
2850
2850
-8568

Alvie aiid Itnsh Cli￿re￿ ol. SeoÉll
StaÉ¢n7e￿t of lllaRg1￿.￿es
At3
ece]YAber 2024
Unve9trtcted Restvitted KMdowiTheiit
FU￿dS
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 Y￿l￿e
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, P￿rtY TYan8ACtion$
Duriiig the year th("
wa8 paid £480 in Yelation to tr<ivel ex￿nses. 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¢qi￿sL 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 Fi￿d.. 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 1￿Come 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. A￿alySIS 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¢Sb￿e￿"y duts
Aviemore Manse Expenses"
Mit)isters F.xpeiises
ICiDCI'aig Manse Exp￿lSe5
Parish Oiitreach1140liday Club
cross￿lr￿entS Magazine
Fabric i'epaits & illaÉiiteI￿nce-uall
Pabrsc I"epaii's & Inaintenan¢frChu￿h
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 ChI￿re
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