The Church of Scotland Abernethy Parish Church CONGREGATIONAL ACCOUNTS 2024 Congiegollon No: 362110 Chorlty No: SC003652
Reference and Admlnlstramve InfrnatIon Charity Name: Abernelhy Church of Scolland IkrK)wn 05 Abefnethy Porish Churchl Charity Registrotion Number: SCiJ)3652 Congregation Reference No: 362110 CuriluLI Address: Trustees Members of Ihe Klrk Session during 2024. Independenl Examlnef Bankers Bank of Scollond Grampian Rood Aviemoie PH22 1 RH
Structure, Govemance and Management Govemlng Documenl The Church is administered in accordance with Ihe tetms of Ihe Deed of Constitution (Unitary Forml Recrvltm nt and A olntmenl of Trustees Members of the Kirk Session are the chority trustees. The Kirk Session comprises the Minister and the Elders of the church. who are chosen from those members of the church who are considered to have Ihe oppropriale gifts and skill5. nlsatlonal Slrucluie The Kirk Session normoSly meets four limes a year ond is responsible for all aspects of congregalional life. Certoin responsibililies ore delegated to officials and Working Groups as appropriate. There are currently10 Working Groups, covering the following areas of congregotionol activity. Children & Youth Property ond Facilities Pastoral Care 11.30 Service Plonning Fellowship and Events Mission & Developing Foith Finance Communication & Administration Sofeguarding Ecocongregalion Ob nd A Ilvlll The Church of Scotlond 15 Trinitorian in doctrine. Reformed in trodition and Presbylerian in polity, 11 exists to glorify God and to work for Ihe advancement of Christ's Kingdom Ihroughout the world. As a national Church. it ocknowledges a distinctive call and duty to bring the ordinonces of religion lo the people in every parish of Scotland through a leltOn01 ministry. It Co-operates with other Churches in various ecumenical bodies in Scotland and beyond. Abemethy Parish Church provides regvlor worship in several different formats. varying from fomily and troditional services. worshiplleaching videos, informal home groups and Sunday evenir)g fellowship nights. the latterbeing aimed ol those who are unable to atlend regular Sunday worship. We recognise one service 'does nol fit all, and the voriely is apprecialed by mony. indicated by Ihe attendonce numbers. which are very encouraging for o small Highland Parish Church. Achlevements and Pe rm nce Once more, the average otlendance has increased year on year with an average for the combined 9.30 and the I I.} service5 of 104 including 19 children12022- 961 During Ihe year. we slopped live streaming the 9.30 seNice for safeguarding reasons. This service is now recorded and available lo Ihose who requesl it. We provide online bible teaching and worship videos regulady throughout the year. Additional Services ore held al Christm05 and Easter and Ihere is on occasional 6thirty evening service with o yovth emphasis. Services at local care homes were also provided during the yeor.
A joint service wa5 held with Bool of Garten and Catrbridge Churches. with similar services planned for 2025 The popular summer church BBQ wos an all age event. with many from the other churches in our linkage attending (Boat of Garten. Carrbridge and Kincardinel. Olher social evenls run by the church have been well received by the local community ond greatly appreciated e.g. Tearfund Quiz Night. and Carols around Ihe Christmas tree. Monday lunches each week have been very populaf. providing a warm space. good food and a greot time to socialise during the winter monlhs when so many struggle wilh isolation. CrossReach continues to use Ihe church holl focilities for counselling sessions. During the year there have been 8 funerols. A decision wos loken to renew the church heating which is expected to be installed in early 2025, and we await Ihe final approvals to remove the church pews and replace them with individual choirs. We give thonks lo God as we recognise how privileged we are, 0$ o congregation, to not only have a minister. but to have a minister who is o great bible leacher. Flnanclal Revlew For the yeor lo 3151 December X124 there wos o deficil of payments over receipls of £7,06612023 surplus of £4.7491. This deficit resulted from historic healing and lighting costs paid in 2024. The Church conlinues to dr-dOWn reimbursements from Ihe Consolidoted Fabric Fund Irevenuel held on our behalf by the Church of Scotland General Tnjstees for fabric expenditure incurred in previous years. In addition. there was a gain in Ihe valuolion of ourown investments of£945812023was a loss of £8.2671. The principal single source of income is recurring gift aid donotions. mainly by members of the congregotion. In 2024 this income was £32.487 up 24% on 2023. However. Tolol Donations in 2024 amounted lo £50,042 up neody I l % on 2022. Contributions are received for Ihe use of Ihe Church Holl and at Ihe end of 2024 there were no significant liobililies. The title deeds for the Church ond the Church Hall. ore held by the Generol Trustees of Ihe Church of Scotland. All investments are held by The Church of Scotland Inveslors Trust.
Reserves Pollcy In addition to an unrestricted endowment fund. it is the Truslees. policy to hold reserves. in unreslricted funds. of oppro)amately six months expenditure. As 01 31 sl December 2024 these reseryes represenled just over 13 monlhs expenditure lexcluding Fabric. ond Heat & knght expendiluie which con be funded by the nel proceeds of the sole of the Manse, held cenlrolly by the Church of Scotland for our usel. statement of Trustees, Responslblllties The member5 of the Kirk Session must prepore financial slalements which give sufficient detail to enable an appreciation of the transoctions of the Church during the financiol yeor. The member5 of the Kirk Session ore responsible for keeping proper accounting records which. on requesl. musl reflecl the finoncial position of the Church ot thot time. This musl be done to ensure Ihal the finoncial statements comply with the Charities and Trustee Investment (Scotlandl Act 2m5, the Charitie5 Accounls Iscollondl Regulations 2C06 and the Regulations Anenl Congregational Finance opproved by the Generol Assembly of the Church of Scotkjnd in ?m7. They are also responsible Forsafeguarding the assels of the Church and must take reasonable steps for Ihe prevention andlor detection of fraud and other irregularities. Approvcd by Ilic, Tii)slc'L's (Iri(J sigT163cJ ()[) Ihvir beholf.
Report of the Independent Examlner to the Trustees of Abemethy Parlsh Chuich l Teport on the occounts of Abemethy Parish Church for the year ended 31st December l)24 which ore set out on pages 6 to 12. R•sp•cllv• responslblllNes ol Truslees ond EXaner5 Tre charity's ITUSlee5 cre responsible the PTeparalion of Ihe accounts in accorcjance with the terrns of the ChaTih"es ané Trustee Inveslment (Scotlandl Acl 2m5 and Ihe ChitIeS Accoun15 Iscollondl Regulations 20)6. The chority's Iruslees consider Ihol the audit fequiremenl ol Regulation l 01 I I Idl of the Accounts Regulafi"on5 doe% not opply. 11 is my responsibility to examinc Ihe account5 05 required under 5eclion 4411) Icl ol the Act and to state wheth POTlicular matler5 hove come to my ottenlion. Basls of Independent Examlnef's Slalemenl hAy exominolion is coryied out in occordonce with Regulation I l of Ihe Chorities Accoun15 (Scotlondl Regulath)ns 2LL16. An examination includes o review of the accounting records kept by the chority ond a c.nmpafison ol Ihe occounls presented with those recuds. It oLso includes COnderation ol any unusual item5 disclosvres in the account5 and sccks cxplonotions trom the tru5tces conceming any such motters. The Fyocedures undertoken do not prowde oll the evidence Ihot would be required in an audit. ond consequently I do not express on oudil opinion on the accounts. Independent Exomlner's Stalemenl In the course of my examinolion of Ihe occovnls foi the year ended 31 December 2021. no motter has cc*rE to my attentn which gives me reasonable cause lo believe that in any material respect.. occounting records have r1 been kept in occordanc8 Wth Section 44111 lal ot the Charities ond Tnjstee Investmenls ISr.otlondl Acl 2CX)5 and Regulalion 4 ot the Chorities Accounts Iscotlondl Regulolions 21X)6 the accounls do not occord wlh Ikio5e records the occounts do nol compty with ony ol the requirement5 of Regulallon 9 of the Charilies Accounts (Scollandl Regulotions 2006 to which. iri my opinion. allenlion Should be diuwn in order lo enoble o proper urifJer>loiicii)g ol the occovnts to be reachcd.
arish Church st Dece Vnv•stricted Unrestvicted Unreslrl¢ted RttAet R•%trlct•d General F4bric Endowmert Good Youth Work•r Fund Fund Fund Fund F44nd 2024 2024 2024 2024 2024 TotBI Total ot• 2024 2023 Recei Don4tion Rental of Church Hall Weddings & Funerals Inv•8tm•nt Incom Mijc G•n•ral Trusteeg of the Churth of Scotl•nd Total R•cel ts ts £49,547.28 l.J38.50 200.00 4,106.33 727.57 9 582.67 65 302.35 500.00 50.047.28 1,138.50 200.00 4,106.33 727.5Y 9 582.67 44,142.66 705.00 loo.00 3,566.00 5.51 733.62 0.00 0.00 500.00 0.00 65 802.35 57 252.79 Pa ments Charlt4bl¢ A¢tlvltles Cort of G•n¢r•tlng Fundi Gov•rnn*¢• Costs -72,368.45 -500.00 -72.868.45 0.00 -52,503.46 0.00 0.00 0.00 Total P• ment• -72 368.45 -soo.00 0.00 -72 868.45 -52 503.46 Excess of Recei ts over Pa for th• ear before transf•rs ments -7 066.10 0.00 -7 066.10 4 749.33 The on pages 8 10 12 part of th•
hurt 1lnr••triCt Unv•¥tri¢t¢d Ilrtrttslct•d R•strlrt•d Gn•r•l Fabrlc Endowm•nt Good Samhiriknr Youth Work Fund Fund 2024 A•Atrld•d Totthl Totsl Fund 2024 Fund 2024 2024 1024 2024 2023 Bank balDnÉ•# ot l Janua 2024 02.331.26 3 436.4 66.13 05.833.05 I,4,52 Exces• of R•clptg o¥•r Paym•nt• for th• y•ar aft•r tr•n4l•r¥ -7,00&10 -7.060.LO 4,749.33 Yotal bank balanc•$ carrl•d fon¥ard •t 31 O•¢•mb•r 2024 55 265.10 0.00 0.00 3 430.46 66.13 50 707.7S 8S,833.85 Inv•¥tm•nt *t Mark•t V•lu• (eost • £93 997,86) 140,81•.112 140,•18.02 131.380.07 Ttstal Bank eolancé$ 4nd Inw•tm•nts at 31 0¢¢ember 2024 55 205.1• 0.00 140 818.02 06.13 199 585.77 197 193.92 Th• ort pag•$ 8 to 12 f¢mi p•rt ol th• •ecounts
Abernet Parish Churc estothe Other than as not•d b•low. no trusta• r•cei¥ed any remunevation or rnimburnement gf expenses during the year. rectlved relmbur•ernefits of £1529.23 for exp•ns• No trnstee, or ron r•l•t¢d to • trurtee. h•d •ny per•onal int•r•st in any contract or trnaction entered Into by Abern¢thy Parlsh Church during th• y•r. sti All Church of Scotland tongr•g•tion contrlbute to th N•tion•l Stlp•nd Fund whlch b•ars th• costs of all mlniBtar•' rtlpends and •mploy•r'o contr5bution¥ hr natlonal In5urante. pension •nd housing Dnd loan fund. Mini•tef•' •tipenda are pald In Accordance with th• n•tlonl stipand Bcal•. whlch Is r•l4ted to y••rs ol s•r¥l¢•. Por th• y••r undar r•vl•w th• mlnlmum Stlpend was £31642 and th• rn•ximum tFp•nd (•fttr S yoar•) w•• £38884. At it )anu•ry 2024 V•lu•tlon At 31st D•c•fflb•r Chang• 2024 R¢•i Paym¢nti Trath8f•r• Unrestrict•d Fund•: G•n•ral Fund l•briE Fund endowm•nt Fund Sub Total Re•trl¢ted Punds: Good Samaritan Youth Worker Pund Total Funds 61331.26 51254.90 -7136&45 9,582.87 3,464.58 65.302.35 -72,J68.45 13,047.45 -9.582.87 55,265.16 131,360.07 193,691.33 0.00 9,457.95 140,818.02 9,457.9S 196,083.18 3,436.46 66.13 500.1)0 .$00.00 3,436.46 66.13 57.95 199 585.77 197 193.92 65 802.35 -72 868.45 Purposes of Unr•strlctad Fund•: Fabric Fund IA for the maintenance 01 the Church. Church Hall and Boat of Garten Manse Endowment Fund.. the Income from these Invesl¥T¥enlS 1$ used for general con9r•g•tion•l purp¢)Je Purposes of Restrlcted Funds.. G¢xxl Samaritan - established to help those in ne•d from th Parish
Unrestrlcted General Fund 2024 Total Total 2024 2023 Recurrlng Gift Ald Donatlons other Glft Ald Donatlons Tax Recovered (to Sth Aprll 2024) Open Plate and WFO Scheme (non Glft Ald) Other Donations 32,492.00 150.00 6,362.71 5,727.41 5,315.16 32,492.00 26,084.00 150.00 1,248.00 6,362.71 6,517.43 5.727.41 6,444.51 5,315.16 3,848.72 Legacy Total Donatlon45 50.047.28 50,047.28 44,142.66
Unrestrict•d Unrestricted General Fabrlc Fund Fund 2024 2024 Restlcted Re5tirted Good S•maritar Youth Worker Fund Fund 2024 Total Total 2024 2024 2023 Ch•rltabl¢ Actlvltlel: Mlnlstrles & Mission Presbytery Dues Mlnlster's Expenses Pulplt Supply other Stsfflng costs.. Cleaner Groundsman Churh Officer Repalrs & Maintanence .' Church Manse 34,624.00 724.00 1.529.23 1,338.10 1.706.26 409.00 2.058.12 653.40 2.505.48 491.10 15,895.32 1.286.99 727.89 726.48 962.37 3.S42.87 1,567.96 293.91 1.325.97 72,368.45 500.00 35,124.00 724.00 1.529.23 1,338.10 1,706.26 409.00 2,058.12 653.40 2,505.46 491.10 15,895.32 1,286.99 727.89 726.48 962.37 3,542.87 1,567.96 293.91 1,325.97 72,868.4S 32,820.00 250.00 954.82 1,344.80 1,414.38 423.00 506.40 3.613.84 251.42 3,180.00 1.194.59 669.05 916.28 806.76 1,502.92 1,364.48 158.29 1,132.43 52,503.46 eat & Llghr Insurance Church Office, Phon¢, Statlon•ry & Post Muslc and Worshlp Other Exps. Advertlslng Youth Work Equlpment Cleanlng Materlals Mlsc TOTAL soo.00 0.00
24 Collections for Third Parties were made during 2024 Totsl Total 2024 2023 Speclflc Colle¢tlon$ IJM 130.00 510.00 Leprosy Mlsslon Christian Ald 335.00 124.00 MAF Blythswood Strathspey Food Bank Crossreach New Destiny Mlsslon to Seamen 225.60 60.00 125.87 280.50 494.89 loo.00 180.00 Open Doors Bethany Chrlstlan 230.00 105.00 Total 2,156.10 744.76 These collectlons are made for distrlbutlon to speclflc thlrd parties and, a5 they are not Church fund., are not shown In the Receipts and Payments Account. li-
As at 31/12/24 the following amounts at Market Value were held by the Church of Scotland General Trustees for use by the Congregatlon Consolldated Fabrlc Fund (Capital) - £244,448.40 ( t05t £271,842.30J 131112123 was £271,853.64) Consolldated Fabrlc Fund (Revenue) - £5.831.72 (31112123 was £2,650.15) Deposlt Fund- £0 Both of the Consolidated Fabric Funds represent the net proceeds of the sale of the Manse whlch have been Invested In the Income Fund of the Church of 5¢otland's Investors Trust slnce 2017 12-