## **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 0ftwn￿j to £37.236, a decre88e of £7,975 on 20241£45.211 }. The p￿￿1PaI sC￿ree 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 dffiati￿s and fUndrai￿rvj dso Show a steady decrea$8 of appToxinately £2.(m Fer ann￿￿. The lotal expendiiure in 20251£48.177) is sli￿llY dchwt on 2024 (£50,007) gnthcanlly deswts increas#w Giving lo Grow payments to the General Truslees, a ftK)Jest ir*crgase in the Presbytery Dues paid to the NENI Presbytery. and signthcant increase in Energy costs Inol usage). Thi$ 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 investn￿ts 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 C￿reh 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 (￿tri￿d 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** |**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|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 £**|**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** |**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_**|**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**| |**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_**|**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** 1. Church Accounts includes all general income and expenditure on Church affairs 2. 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 Funds**are 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 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.
**Helen Smith 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 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