## **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 SessK*n 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 SessK*n 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: - select suitable accounting policies and then apply them consistently; - observe the method and principles in the applicable Charities SORP; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statement of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; an - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operational existence. 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 -----**
* Original version signed physically, digital signature used for submission ## **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||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| |||||||||||||| * Original version signed physically, digital signature used for submission ## **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 Funds**are 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 Fund**is 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 Funds**are 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).