The Church of Scotland
Abernethy Parish Church
CONGREGATIONAL ACCOUNTS
2024
Congiegollon No: 362110
Chorlty No: SC003652

Reference and Admlnlstramve Inf￿rnatIon
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 le￿ltOn01 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 EXan￿￿er5
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 Ch￿itIeS 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 COn￿deration 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 attent￿n
which gives me reasonable cause lo believe that in any material respect..
occounting records have r￿1 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 Rt*tAet
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•rn*n*¢• 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 Ilrtrt*tslct•d R•strlrt•d
G*n•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 balDnɕ# ot l Janua
2024
02.331.26
3 436.4
66.13
05.833.05
I,￿4,52
Exces• of R•c*lptg 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 ￿r￿on r•l•t¢d to • trurtee. h•d •ny per•onal int•r•st in any contract or tr*n*action 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•tlon*l 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 i*t )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-