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2024-12-31-accounts

Aberlour Parish Church

Church of Scotland

Trustees’ Report and Accounts

For the year ended 31[st] December 2024

Congregation No: 352058 Charity No: SC001336

Aberlour Parish Church Trustees, Report Year ended 31" December 2024 Reference and Administration details ChaTIty name Aberlour Parish Churth Reglstered charity number SC001336 Charlty's prlnclpal address berlour Parish Churth of Scoland 104A HNJh Street ABERLOUR M¢yay P05tcodg A838 9PA Nam0$ of tho ¢harlty trn$t￿ on dats of apwoval of Trnsto0s' Annual body) •ntlUod to oppolrt Iru8tO0 (If any) Klth Sasskin Year Session Clerk & Ekjer V#Thob Year Kith Sessw)n Treasurer & Ekler vth0￿ Year Kirk SessKin Property & Elder vth0￿ Year Kirk SessKn v1h0￿ Year Kirk SessN)n Elder v1h0￿ Year Kirk SessM)n Elder Year Kirk SessKin El(kr Year Klth Sasskin Elder V#Thob Year Kith Sessw)n 10 vth0￿ Year Kirk Sessh)n 11 vth0￿ Year Kirk SessKn 12 Elder v4h0￿ Year Kirk SessN)n 13 Elder Year Kirk ses8￿}n 14 Elder Year Klth Sasskin Names of all other charity trustees T*ho retlred thrlng the pgrlod. 111r2024 to 301612024

Structure, governance and management

Type of governing document

The Church is administered in accordance with the terms of the Deed of Constitution (Unitary Form).

The Kirk Session is chaired by the Minister or Interim Moderator. It meets normally six times a year. It has oversight of the whole life and service of the Church within its Parish with responsibility for the spiritual and temporal oversight of the Congregation’s affairs.

Trustee recruitment and appointment

Members of the Kirk Session are the charity trustees. The Kirk Session members are the elders of the church and are chosen from those members of the church who are considered to have the appropriate gifts and skills.

One Trustee retired during 2024.

Objectives and activities

Charitable purposes

Summary of the main activities in relation to these objects

The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ’s Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Services of worship were conducted each Sunday at 9:45 in Craigellachie Church until the Church was formally closed for worship to meet the NENI Presbytery Plan. Services of worship are conducted each Sunday at 11:15 in Aberlour Church. A creche is available as required. Provision for the young also includes School Chaplaincy at the local primary and secondary schools. Pastoral visiting is carried out by the minister and elders. Worship is also carried out at the local Care Home. A Mothers and Toddlers Group meets weekly at Aberlour Church with the assistance of a group of dedicated elders. The quarterly parish magazine, ‘The Kirk News’ is posted online, and printed copies are distributed to each household in the Parish. The Guild, choir, Aberllour Glebe Garden and walking group provide additional social contact within the Parish. Aberlour Parish Church is willing to engage with the needs of the world beyond the boundaries of the Parish by extending the outreach of the Church of Scotland both in UK and abroad. The Church contributes funds to Ministries and Mission and supports other local and national charities through dedicated offerings and collections. In 2024 we supported: Christian Aid, Starchild, Royal National Deep Sea Mission, Speyside High School Breakfast Club, Fairtrade, Blythswood Shoe Box and the Moray Food Bank.

Achievements and performance

Summary of the main achievements of the charity during the financial period

On 31[st] December 2024, the roll had 175 members plus 8 adherents. During 2024 there were 10 removals by death, 1 removal by resolution and 0 admissions. In 2024 there were 0 baptisms, 2 weddings and 17 funerals. The life of Aberlour Parish Church is characterised by an energy and enthusiasm which enables a wide range of activities to take place, and ensures that our buildings and resources are well looked after. In addition to maintaining existing groups, we seek new opportunities to engage in the community. In 2022, we established a Community Garden in the Aberlour Glebe to promote wellbeing in Aberlour. During 2024, with the support of approximately 70 volunteers including schools and local businesses, successes have included: the erection of a 8x4m Polycarbonate growing tunnel, a 4m x 3m shed a fence and gate to subdivide the Glebe field, the planting of a 300 tree hedge, the sale of produce from our growing beds and polycarbonate. In October, the Aberlour Glebe Garden was formally constituted as a community initiative of Aberlour Parish Church, with a balanced Steering Board representing organisations in the community and the Kirk Session. We continue to be successful in attracting funding. In November, the church hosted the annual community-wide Remembrance Service, attended by the Lord Lieutenant. During 2024, in addition to our well-establish coffee mornings, we hosted a range of concerts and events for the community: organ recital, brass bands, orchestral groups, singing groups and a Roger Jones concert. Aberlour Church ensures that it is at the heart of the community. At Christmas time through hosting the Christmas Market, Carol Singing in Craigellachie, Carol Service with choir & brass band. In the summer by our regular involvement in the Aberlour Highland Games. Throughout the year through the Aberlour Glebe Garden and the relationships built by our minister with the local care home and schools.

Financial review
Summary of key financial items
Our Total income for the year amounted to £45,211, a decrease of £3,129
on 2023 (£48,340).
The principal source of income is from Weekly Offerings in the form of
Open Plate, Free Will Offerings and Gift Aid with additional income from
Gift Aid Tax Refunds, These have been broadly consistent from 2023 to
2024, with the exception of a significant one-off item in 2023.
Donations and Fundraising have also decreased significantly in 2024 from
£10,118 to £4,660 – this is mostly due to a couple of one-off donations.
The total expenditure in 2024 (£49,715) is significantly higher than in 2023
(£41,022), primarily due to increasing Giving to Grow payments to the
General Trustees, a modest increase in the Presbytery Dues paid to the
NENI Presbytery, a significant increase in Energy costs (not usage), and
increased maintenance costs (mainly due to a late payment for a prior
year).
This resulted in a deficit in 2024 of £4,796 compared to a surplus in 2023

of £4,669. We receive a consistent if conservative return on our investments which are managed by the Church of Scotland General Trustees.

Brief statement of the charity’s policy on reserves

It is the Trustees’ policy to hold reserves of approximately six months expenditure including designated funds. In 2024 our total expenditure was £50,007, of which £292 was for music (organ and piano) related items.

At 31[st] December 2024 the Church held unrestricted funds locally of £46,522, and £81,044 held by the Church of Scotland General Trustees, which can be accessed within a reasonably short period of time. The Helen Smith Fund (restricted fund for music) holds £2,652 locally and £25,533 held by the General Trustees of the Church of Scotland in a growth fund.

Other information

Independent Examiner

Bankers

Virgin Money, 161 Mid Street, Keith AB55 5BL

Aberlour Parish Church

Approval of Trustees’ Report

Year ended 31[st] December 2024

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance wit applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Pr ~~actice).~~

The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which show a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Regulations Anent Congregational Finance approved by the General Assembly of the Church of Scotland in 2007. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and/or detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information on the congregation’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The accounts have been approved by the Trustees at a meeting of the Kirk Session on 10[th] February 2025.

Signed on behalf of the charity’s trustees

----- Start of picture text -----
Signature(s
Full name(s
Position (e.g. Chair) Session Clerk
Date 14 [th] April 2025
----- End of picture text -----

Aberlour Parish Church

Independent Examiner’s Report on Accounts

Year ended 31[st] December 2024

Report to the
trustees/members of
Registered charity
number
On the accounts of the
charity for the period
Set out on pages
Respective
responsibilities of
trustees and examiner
Basis of independent
examiner’s statement
Independent examiner’s
statement
Signed:
Name:
Relevant professional
qualification(s) or body
(if any):
Address:
Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church Aberlour Parish Church
SC001336
Period start date Period end date
Day Month Year Day Month Year
1st January 2024 to 31st December 2024
8 to 13
The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended).
The charity trustees consider that the audit requirement of Regulation 10(1) (d) 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.
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 unusual items or disclosures in the accounts and seeks
explanations from the trustees concerning any such matters. The 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 viewgiven bythe accounts.
In the course of my examination, no matter has come to my attention
1.
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 9 of the 2006 Accounts Regulations
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Date:
15thApril 2025
Date: 15thApril 2025

Aberlour Parish Church of Scotland

SC001336 Statement of Balances

1st January 2024 to 31st December 2024

Section B - Statement of balances

Section B- Statement of balances of balances
Categories
B2 Investments -
B3 Investments - restricted
Signed by one or two trustees on
behalf of all the trustees
B1 Cash funds
B4 Other assets
B5 Liabilities
B5 Contingent liabilities
Details Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment funds
to nearest £
Permanent
endowment
funds
to nearest £
Total
pe
to ne
current
riod
arest £
Total last period
to nearest £
Cash and bank balances at start of year 51,448 2,522 53,970 84,301
Surplus / (deficit) shown on receipts and
payments account
4,925)
(
130 4,796)
(
30,331)
(
-
-
Cash and bank balances at end of year
Details
46,522 2,652 - - 49,174 53,970
Purpose At 1 Jan 2024
to nearest £
Receipts
to nearest £
Payments /
Transfers
to nearest £
Marke
cha
to ne
t Value
nges
arest £
At 31 Dec 2024
to nearest £
17
0

50,155
30,832

81,004
19,938
5,595
25,533
Last year
to nearest £

-
Last year
to nearest £
-
Last year
to nearest £

-
Date of
approval
14/04/2025
14/04/2025
Consolidated Fabric Fund (CofS Gen Trus) Fabric 16 1 17
Temporary Fund (CofS Gen Trustees) Fabric 0 0
Fabric Fund (CofS Deposit Fund) Fabric
50,036 118 -
-
50,155
General Fund(CofS Deposit Fund) ~~General~~
~~Account~~
30,000 832 30,832
80,052 952 -
-
81,004
Helen Smith no 1 (CofS Growth Fund) organ & piano 18,219 1,719 19,938
Helen Smith no 2(CofS Growth Fund) organ & piano 5,113 482 5,595
Details 23,332 -
-

2,201 25,533
Fund to which asset belongs Cost (if available)
to nearest £
Current
avai
to ne
value (if
lable)
arest £
No submission
#
Details Total
Fund to which li
-
-
-
ability relates Amou
to ne
nt due
arest £
Donation to Glebe still to be transfered General Account 119
Details Fund to which li Total
ability relates
119 -
Amou
(esti
to ne
nt due
mate)
arest £
No ContingentLiabilities exist
Signature Print Name Total -
-
14/04/2025
14/04/2025
* original version s

Aberlour Parish Church of Scotland SC001336

Receipts and payments accounts

1st January 2024 to 31st December 2024

Section A - Statement of receipts and payments

A1 Receipts Unrestricted
funds
to nearest £
Restricted funds
to nearest £
Expendable
endowment
funds
to nearest £
Expendable
endowment
funds
to nearest £
Permanent
endowment
funds
to nearest £
Total funds
current period
to nearest £
Total funds last
pe~~riod~~
to nearest £

Donations
35,149
2,310
3,324
1,464
2,542
35,149 36,325
Legacies - 500
Grants -
Receipts from fundraising activities 2,310 6,675
Gross trading receipts -
Income from investments other than land
and buildings
422 3,746 2,401
Rents from land & buildings 1,464 650
Gross receipts from other charitable
activities
2,542 1,789
-
A1 Sub total 44,789
-
44,789
422 - - 45,211 48,340
A2 Receipts from asset & investment
sales
Proceeds from sale of fixed assets - 0
Proceeds from sale of investments - 2,433
A2 Sub total - - - - 2,433
Total receipts
A3 Payments
422 - - 45,211 50,773
Expenses for fundraising activities 392
49,323

- 392 801
Gross trading payments -
Investment management costs -
Payments relating directly to charitable
activities
292 49,615 42,870
Grants and donations -
Governance costs: -
Audit / independent examination -
Preparation of annual accounts -
Legal costs -
Other -
-
**A3 Sub total ** 49,715
-
49,715
4,925)
(
292 - - 50,007 43,671
A4 Payments relating to asset and
investment movements
Purchases of fixed assets -
Purchase of investments 35,000
**A4 Sub total ** - - - - 35,000
Total payments
Net receipts / (payments)
A5 Transfers to / (from) funds
Surplus / (deficit) for year
292 - - 50,007 78,671
130 - - 4,796)
(
(27,898)
- 32,567
4,925)
(
-
130 - - 4,796)
(
4,669

Additional analysis of Unrestricted accounts

C1 Breakdown of unrestricted funds

C1 Breakdown of unrestricted funds C1 Breakdown of unrestricted funds
Receipts Unrestricted
Church Accounts
Guild Accounts Total unrestricted
funds
Total unrestricted
funds last period
Donations-Gift Aid offerings 16,555 16,555 22,850
Donations-Tax recovered from HMRC 8,109 8,109 2,035
Donations-Open Plate 6,915 300 7,215 6,897
Donations-Other 3,050 220 3,270 4,543
Legacies - - 500
Pulpit Suply 722 722 164
Fundraising 302 1,088 1,390 5,575
Kirk News Adverts 920 920 1,100
Weddings 260 260 -
Funerals 1,560 1,560 1,625
Interest 3,324 3,324 2,026
Glebe Income 200 200 200
Hall rental Charge 1,264 1,264 450
Total receipts 43,182 1,608 44,789
43,182 1,608 44,789 47,965
Payments
Givingto Grow
PrebyteryDues
Ministers Travel Exp
Minister's Expenses
WorshipResources
Pulpit Supply
Church Repairs & Maint
Manse Refurbishment
Heat & Light
Council Tax & Insurance
Cleaning
UpkeepGrounds
Office Expenses
Kirk News
Organ & PIano
Catering
FundraisingCosts
Bank Charges
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
21,715
1,195
1,809
381
629
1,356
5,952
2,720
4,481
6,326
1,180
0
304
904
0
238
190
0
49,378
21,715
1,195
1,809
381
629
1,356
5,952
2,720
4,481
6,326
1,180
0
304
904
0
238
190
0
49,378
20
115
202
337
20
115
202
337
21,715
1,195
1,809
381
629
1,356
5,952
2,720
4,481
6,326
1,180
-
324
904
-
353
392
-
49,715
21,715
1,195
1,809
381
629
1,356
5,952
2,720
4,481
6,326
1,180
-
324
904
-
353
392
-
49,715
19,497
632
1,564
671
668
736
2,456
1,182
3,597
6,103
1,484
142
219
883
65
322
801
-
41,022
(6,197) 1,271 4,925)
(
6,943
-
30,000)
(
(6,197) 1,271 4,925)
(
23,057)
(

Nature and purpose of funds

  1. Church Accounts includes all general income and expenditure on Church affairs

  2. Guild Accounts - includes all transactions managed by Aberlour Guild

Additional analysis of restricted accounts

D1 Breakdown of restricted funds

D1 Breakdown of restricted funds D1 Breakdown of restricted funds
Receipts Rstricted (Helen
Smith Account)
Total restricted
funds
Total restricted
funds last period
Donations-Gift Aid offerings
Donations-Tax recovered from HMRC
Donations-Open Plate
Donations-Other
Legacies
Pulpit Suply
Fundraising
Kirk News Adverts
Weddings
Funerals
Interest 422 422 375
Glebe Income
Hall rental Charge
Total receipts 422 - 422
422 - 422 375
Payments
Givingto Grow
PrebyteryDues
Ministers Travel Exp
Minister's Expenses
WorshipResources
Pulpit Supply
Church Repairs & Maint
Manse Refurbishment
Heat & Light
Council Tax & Insurance
Cleaning
UpkeepGrounds
Office Expenses
Kirk News
Organ & PIano
Catering
FundraisingCosts
Bank Charges
Total payments
Net receipts / (payments)
Transfers to / (from) funds
Surplus / (deficit) for year
292
292
292
292
292
292
292
292
2,433
216
2,649
130 130 2,274)
(
0 0
2,567)
(
130 130 4,841)
(

Nature and purpose of funds

  1. music fund supports any expenditure on the organs and piano

Notes to the Accounts

Notes to the Accounts
Trustee Renumeration and Related
Party Transactions
Minister’s Stipend
Movement in Funds and Designation
Collections for Third Parties
Inclusion of Aberlour Guild Accounts
During the year, the following Trustees were reimbursed or paid:
No other Trustee or person related to a Trustee had any personal interest
in any contract or transaction entered into by the Charity during the year.
All Church of Scotland congregations contribute to the National Stipend
Fund which bears the costs of all Ministers’ Stipends and Employer’s
contributions for National Insurance, pension, and the housing and loan
fund. Ministers’ stipends are paid in accordance with the National Stipend
Scale, which is a five-point scale related to years of services. For the year
under review the Minimum Stipend was £31,642 and the Maximum
Stipend (in the fifth and subsequent years of service) was £38,884
The movements of funds are detailed in B2 – Investments unrestricted
and restricted.
Consolidated Fabric Fundsare maintained by the CofS General
Trustees and can only be used for Fabric items. The fund was originally
established from the net proceeds from the sale of the Parish Hall many
years ago. This contains small interest credits.
Temporary Funds are maintained by the CofS General Trustees, and
relate to legal fees relating to the potential sale of building plot at the
Manse which never happened. In 2023 this was finally cleared.
Fabric Fundis a Deposit Fund held by the CofS General Trustees for the
purpose of maintaining the Aberlour Parish Church infrastructure. Interest
is paid into the Bank Accounts
General Fund is a Deposit Fund held by the CofS General Trustees for
general expenditure and is set aside as a six month emergency reserve.
Interest is retained I the Fund.
no 1 & no 2 Fundsare restricted funds held in reserve for
maintenance of the organ and piano. The interest on the no 1 account is
paid into the Bank Accounts and used for annual maintenance purposes.
The Interest on the no 2 account is retained in the fund, with the intention
of using the fund for capital expenditure items.
The Church supports local and national charities through dedicated
offerings and collections. In 2024 we supported: Christian Aid (£2,167),
Fisherman’s Mission (£82), Starchild (£133), DEC (£134), Speyside High
School Breakfast Club (£85), Fairtrade (trade support), Blythswood Shoe
Box (gifts) and the Moray Food Bank (gifts).
The Aberlour Guild accounts have been included in this report, as they are
an organisation within Aberlour Parish Church.

Funds Held by the Congregation on behalf of Aberlour Community

During 2022, an Agency Fund was established to hold funds which exist for the benefit of the Aberlour Community but are managed by the Trustees of Aberlour Parish Church. They do not represent any benefit to Aberlour Parish Church, and are not included within the Aberlour Parish Church Accounts. The funds totalled

Aberlour Benevolence Fund 2,560 2,560 Retiring Collections (for charities) 0 134 Aberlour Glebe Garden 2,968 4,508 TOTAL 5,528 7,202

Aberlour Benevolence Fund

This restricted fund has been in existence since the 1990s, and was established for the benefit of our Parishioners. At end 2024, it was unchanged at £2,600.

Communion Retiring Collections

The Kirk Session approved retaining occasional retiring offering funds from communions, so that we would be able to respond quickly during a suitable emergency. The Agency account provides a temporary location for this fund. At end 2024, this included £134

Aberlour Glebe Garden

Since 2022, Aberlour Parish Church has managed a community initiative which was formally constituted as an organisation reporting into the Trustees with its own Steering Board. The vision is to do so in a way that enables the wellbeing of individuals and promotes strong and supportive relationships within our community.

During 2024 we have received funding from Paul’s Hill Windfarm (£7,726); Scottish Accordion Music Group (£315); Action Earth Fund (£250); MorayCAN (£2,000); Co-op (£150) and through small donations (£720).

Major expenditure in that period has been: providing a water supply within the garden (£3,093); erection of Polycarbonate (£1,837); installation of shed (£2,270); Tools and equipment (£1,200).