2025-12-31-accounts - Aberlour Parish Church of Scotland

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Aberlour Parish Church

Church of Scotland

Trustees’ Report and Accounts For the year ended 31[st] December 2025

Congregation No: 352058 Charity No: SC001336

Page 1

Aberlour Parish Church

Trustees’ Report

Year ended 31[st] December 2025

Reference and Administration details

Charity name Registered charity number SC001336 Charity’s principal address

Aberlour Parish Church SC001336 Aberlour Parish Church of Scotland 104A High Street ABERLOUR Moray Postcode AB38 9PA

Names of the charity trustees on date of approval of Trustees’ Annual Report

				Name of person (or body) entitled to appoint trustee (if any)
	Trustee name	Office (if any)	Dates acted if not for whole year
1 2 3 4 5 6 8 9 10 12 14 15	Rev. Sonia Palmer	Interim Moderator	From 16/3/26	Kirk Session
	Jane Tweedie	Session Clerk & Elder	Whole Year	Kirk Session
	Donald Grassie	Treasurer & Elder	Whole Year	Kirk Session
	Willie Cameron	Property & Elder	Whole Year	Kirk Session
	Deidre Cavalcante	Elder	Whole Year	Kirk Session
	Linda Cordiner	Elder	Whole Year	Kirk Session
	Linda Grant	Elder	Whole Year	Kirk Session
	Liz Hutcheson	Elder	Whole Year	Kirk Session
	Lorna Hutton	Elder	Whole Year	Kirk Session
	Margie McKerron	Elder	Whole Year	Kirk Session
	Lorna Sherriff	Elder	Whole Year	Kirk Session
	Sheila Willox	Elder	Whole Year	Kirk Session

N ames of all other charity trustees who retired during the period.

Name	Dates acted if not for whole year
Ruth Kennedy	1/1/2025 to 16/12/2025
Claire Crookston	1/1/2025 to 18/11/2025
Andrew Kimmitt	1/1/2025 to 4/1/2026

Page 2

Structure, governance and management

Type of governing document Trustee recruitment and appointment Objectives and activities Charitable purposes Summary of the main activities in relation to these objects	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.
	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. Two Trustees retired during 2025. One Trustee (the Minister), left the congregation to take up a new post on 4/1/2026, and has been replaced by the Interim Moderator – Sonia Palmer.

	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 are conducted each Sunday at 10:00 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, Aberlour 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 2025 we supported: Chrstian Aid; Christian Aid (South Sudan Appeal), The Samaritans (Elgin); MSF (Jamaica); Moray Street Pastors; Fairtrade, Blythswood Shoe Box and the Moray Food Bank. Additionally, the Aberlour Guild have supported: Aberlour Parish Church; Guild Office (for Projects); Mercy Ships and Alzheimers (Elgin).

Page 3

Achievements and performance

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

	On 31stDecember 2025, the roll had was 162 members plus was 8
	adherents. During 2025 there were 9 removals by death, 5 removals by
	resolution and 1 admission by certificate. In 2025 there were 1 baptism, 0
	weddings and 15 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.
	The Aberlour Glebe Garden, established in 2022, goes from strength to
	strength. The aim of the community garden is to enhance the wellbeing of
	members of the Aberlour community through:
	- Supporting local wellbeing initiatives
	- Providing a hub for local interaction
	- Encouraging outdoor learning and skills transfer
	- Nurturing our environment
	In 2022/3 the focus was on establishing our roots; in 2024 the focus was
	on establishing a working garden and building local partnerships; in 2025
	the focus was on creating a community hub and developing youth links. In
	2025 developed a 5 year business plan, added a pond, potting shed and
	fruit cage, completed a surrounding hedge, a further 8 growing beds and 3
	benches, and established strong and regular links with nursery, primary,
	and secondary education tiers, and developed links with 4 local garden
	groups.
	In November, the church hosted the annual community-wide
	Remembrance Service, attended by the Deputy Lord Lieutenant.
	During 2025, in addition to our well-establish coffee mornings, we hosted
	a range of concerts and events for the community: quiz nights, brass
	bands, orchestral groups (Balgownie Collective and Hornflakes), and
	Skirdustan Singers.
	Aberlour Church ensures that it is at the heart of the community. At
	Christmas time through Carol Singing and Carol Services and in the
	summer by our regular involvement in the Aberlour Highland Games, and
	throughout the year through the close relationships built by our minister
	with the local care home and schools.
	At the end of 2025, our minister, Andrew Kimmitt, resigned as minister
	from from 4thJanuary 2026, to become the Chaplain at Ochilview prison -
	we wish Andrew every success. In 2026 Aberlour Parish Church is
	required to make an Adjustment to its status, before it can secure the
	services of a new minister. As this is likely to take most of 2026 to
	complete, an Interim Moderator, Rev. Sonia Palmer has been appointed.
	During 2026, our church building in Craigellachie is to be put on the
	market to be sold, with an estimated market value of £135,000. Finally, the
	intention is to finalise the leasing agreement for the grazing section (0.65
	ha) of the Glebe field.

Page 4

Summary of kty financl•l Itemi Our Total inccrfr for year 0ftwnj to £37.236, a decre88e of £7,975 on 20241£45.211 }. The p1PaI sCree of inrATh is from We8kJy OfferKigs in the fomi of Open Plate. Free Will OfferirKJs and Gfft Ajd wth additional incomg from Grft A Tax Refunds. Our regular in¢)Th. e$CiallY Grft Aid related, has dedined as our menknrshw) dodines, (approximately £250 less per rrr)nth from 2024 General dffiatis and fUndrairvj dso Show a steady decrea$8 of appToxinately £2.(m Fer ann. The lotal expendiiure in 20251£48.177) is slillY dchwt on 2024 (£50,007) gnthcanlly deswts increas#w Giving lo Grow payments to the General Truslees, a ftK)Jest ircrgase in the Presbytery Dues paid to the NENI Presbytery. and signthcant increase in Energy costs Inol usage). Thi$ is pnmarily due to less maintenance requirewils. This resulted in a defi(3t in 2025 of £10,9110)mpared to a defiot of £4.796 in 2024. and a surplus in 2023 of £6,943. We receive a consistent rf ervatiVe retum ffi our investnts Which are managed by Ihe Churth of ScolaThJ General Tm$l¢69. Brlef statem•nt of th• chartty'• polky ¢)n rnservo It is the Trustees, wlicy lo IK)Id reserves of approximately six months e4)enditure designated funds. In 2025 our totsl eyndilurg was £48.177. of whi( £246 was for muslc (organ and psanol relal8d il8m8. At 31 2025 Ihe Creh h8ld unrestricted fvnds locally of £35.370, aThJ £82,393 held by the Church of Scodand General Truste. whith can be accessed th1fi a reasonably short pericmj of time. The Helen Smith Fur¥J (trid fund for music) holds £2,863 locally and £27,534 hdd by thg Gerwal Tru8te88 of the Church of S¢oVand in a growth lund. rm Independent Examlner Kenneth S. Fraser, Craigellachie, Moray Bankern Virgin Money. 161 Mid Street, Keith A855 5BL Page 5

Aberlour Parish Church

Approval of Trustees’ Report

Year ended 31[st] December 2025

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

Signature(s) Jane Tweedie Full name(s) Mrs Jane Tweedie Position (e.g. Chair) Session Clerk Date 14/6/26

Page 6

Aberlour Parish Church

Independent Examiner’s Report on Accounts

Year ended 31[st] December 2025

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	2025	to		31st		December	2025
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.
Ken Fraser				Date:		14/6/26
Mr. Kenneth S. Fraser
Accountant (Retired)
Craigellachie
Moray

Page 7

Aberlour Parish Church of Scotland

SC001336

Statement of Balances

1st January 2025 to 31st December 2025

Section B - Statement of balances

Section B- Statement	of balances
Categories B2 Investments - B3 Investments - restricted Signed by one or two trustees on behalf of all the trustees B5 Contingent liabilities B5 Liabilities B4 Other assets B1 Cash funds	Details	Unrestricted funds to nearest £	Restricted funds to nearest £	Expendable endowment funds to nearest £	Permanent endowment funds to nearest £	Total current period to nearest £	Total last period to nearest £
	Cash and bank balances at start of year	46,522	2,652			49,174	53,970
	Surplus / (deficit) shown on receipts and payments account	11,152) (	211			10,941) (	4,796) (
	* see note beow concerning .iabilities (Glebe HMRC recovery) of 119, cleared in 2025					-
						-
	(Agree balances with receipts and payments account(s)) Details Cash and bank balances at end of year	35,370	2,863	-	-	38,233	49,174
			-	-	-	-
		Purpose	At 1 Jan 2025 to nearest £	Receipts to nearest £	Payments / Transfers to nearest £	Market Value changes to nearest £	At 31 Dec 2025 to nearest £
	Cons Fabric Fund Rev (CofS Gen Trus)	Fabric	17	1			18
	Temporary Fund (CofS Gen Trustees)	Fabric	0		(65)		(65)
	Fabric Fund (CofS Deposit Fund)	Fabric	50,155	83	-	-	50,238
	General Fund(CofS Deposit Fund)	General A/c	30,832	1,370			32,202
			81,004	1,454	- 65	-	82,393

	Helen Smith no 1 (CofS Growth Fund)	organ & piano	19,938	-		1,563	21,500
	Helen Smith no 2(CofS Growth Fund)	organ & piano	5,595	-		439	6,034
	Details		25,533	-	-	2,001	27,534
			Fund to which	asset belongs	Cost (if available) to nearest £	Current value (if available) to nearest £	Last year to nearest £
	No submission



	Donations recoverable
	Donations non-recoverable




	Details			Total Fund to which li	-	-	-
					ability relates	Amount due to nearest £	Last year to nearest £
	HMRC Gift Aid transferred to Glebe in 2025			General	Account	0	119




	Details			Fund to which li	Total ability relates	-	119
						Amount due (estimate) to nearest £	Last year to nearest £
	No Contingent Liabilities exist


	Signature			Print Name	Total	-	-
							Date of approval
	JaneTweedie			Jane Tweedie (Session Clerk)			14/6/26
	D.N.D. Grassie			Donald Grassie (Treasurer)			14/6/26

Page 8

Aberlour Parish Church of Scotland SC001336

Receipts and payments accounts

1st January 2025 to 31st December 2025

Section A - Statement of receipts and payments

A1 Receipts	Unrestricted funds to nearest £	Restricted 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	30,267 250 - 1,070 - 2,219 283 2,690	457			30,267	35,149.49
Legacies					250	-
Grants					-	-
Receipts from fundraising activities					1,070	1,389.88
Gross trading receipts					-	-
Income from investments other than land and buildings					2,676	3,746.24
Rents from land & buildings					283	1,464.00
Gross receipts from other charitable activities					2,690	3,461.55
					-
*A1 Sub total*	36,779	457	-	-	37,236	45,211
A2 Receipts from asset & investment sales
Proceeds from sale of fixed assets					-	-
Proceeds from sale of investments					-	-
*A2 Sub total*	- 36,779	-	-	-	-	-
*Total receipts* A3 Payments		457	-	-	37,236	45,211

Expenses for fundraising activities	50 23 47,858	- 246			50	392
Gross trading payments					-
Investment management costs					23	-
Payments relating directly to charitable activities					48,104	49,615
Grants and donations					-
Governance costs:					-
Audit / independent examination					-
Preparation of annual accounts					-
Legal costs					-
Other					-
					-
**A3 Sub total **	47,931	246	-	-	48,177	50,007
A4 Payments relating to asset and investment movements
Purchases of fixed assets
Purchase of investments
**A4 Sub total **	- 47,931 11,152) ( 11,152) (	-	-	-	-	-
*Total payments* *Net receipts / (payments)* A5 Transfers to / (from) funds *Surplus / (deficit) for year*
		246	-	-	48,177	50,007

		211	-	-	10,941) (	4,796) (

					-

		211	-	-	10,941) (	4,796) (

Page 9

Additional analysis of Unrestricted accounts

C1 Breakdown of unrestricted funds

Unrestricted Church Accounts 13,665 6,061 6,387 3,817 250 - 145 800 - 1,890 2,219 243 40 35,516	Guild Accounts 50 288 925 1,263	Total unrestricted funds 13,665 6,061 6,437 4,105 250 - 1,070 800 - 1,890 2,219 243 40 36,779	Total unrestricted funds last period
			16,555
			8,109
			7,215
			3,270
			-
			722
			1,390
			920
			260
			1,560
			3,324
			200
			1,264

35,516	1,263	36,779	44,789

23,127 1,401 1,549 421 950 2,570 2,344 4,968 6,893 1,544 75 235 690 143 0 0 46,909 (11,393) (11,393)	949 50 23 1,022 241 241	23,127 1,401 1,549 421 950 2,570 2,344 4,968 6,893 1,544 75 1,184 690 143 50 23 47,931 11,152) ( - 11,152) (
			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

			4,925) (



(11,393)	241	11,152) (	4,925) (

Nature and purpose of funds

Church Accounts includes all general income and expenditure on Church affairs
Guild Accounts - includes all transactions managed by Aberlour Guild

Page 10

Additional analysis of restricted accounts

D1 Breakdown of restricted funds

Receipts Donations-Gift Aid offerings Donations-Tax recovered from HMRC Donations-Open Plate Donations-Other Legacies Pulpit Suply Fundraising Kirk News Adverts Weddings Funerals Interest Glebe Income Hall rental Charge *Total receipts* 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*	Receipts Donations-Gift Aid offerings Donations-Tax recovered from HMRC Donations-Open Plate Donations-Other Legacies Pulpit Suply Fundraising Kirk News Adverts Weddings Funerals Interest Glebe Income Hall rental Charge *Total receipts* 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*	Rstricted (Helen Smith Account) 457 457 246 246 211 211	-	Total restricted funds 457 457 246 246 211 211	Total restricted funds last period










					422



					422















					292



					292

					130



					130

Nature andpurpose of funds
1. Helen Smith music fund supports any expenditure on the organs and piano

Page 11

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: Lorna Sherriff (Elder) £282 (renumeration for church cleaning) Ruth Kennedy (Elder) £231 (hardware expenses paid to family business – C.A.Gammack) 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 £32,433 and the Maximum Stipend (in the fifth and subsequent years of service) was £39,95_6_
		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. We have no Capital funds at present, but have a small residual interest in the Revenue fund of £17.80 Temporary Funds are maintained by the CofS General Trustees, and relate to legal fees for work undertaken. The sale process for the Craigellachie Church has resulted in a small legal charge of £65.00 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. Helen Smith 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 was initially paid into the Fabric Fund, but is now paid into the Helen Smith Bank Account.

		The Church supports local and national charities through dedicated offerings and collections. In 2025 we supported: Christian Aid (£774), Christian Aid (South Sudan appeal) (£242), The Samaritans (Elgin) (£115), MSF (Jamaica appeal) (£160), Moray Street Pastors (£128), Fairtrade (trade support & £661), 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

Aberlour Benevolence Fund (held in separate Agency Account)

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 £2,560.

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, which was passed to the CA (South Sudan Appeal in 2025)

Aberlour Glebe Garden (AGG)

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. Due to the growing size of the AGG business, a separate account was established to keep its affairs separate from the other Church accounts. At 31[st] December 2025 the fund held £6,245.

During 2025 we have received funding from Moray-CAN (£2,000); Moray EYFFS (£4,400); Aberlour Fire Service (£300); Glenfiddich (£750); Craigellachie Hotel (undisclosed) and through small donations (totalling £4000).

Major expenditure in that period has been: building a pond, potting shed and fruit cage.

N.B. Original handwritten signed versions held by Treasurer

Page 13