The Church of Scotland Abernethy Parlsh Church CONGREGATIONAL ACCOUNTS 2025 Conoyegallon No: 362110 Chartty No: SC(X)3652
Reference and Admlnlstratlve Informallon Charity Name.. Abemethy Church of Scotland (krWft 05 Abwnethy Porish Chvrchl CharSty Reglstrollon Number. SC(X)3652 Congregation Reference No: 362110 Contoct Address: Gordon Brown Session Clerk Yondw End Nethy 8ridge PH25 3DE Trustees Members of the Klrk S•sth>n duthg 2024: Rev. Grohom Alklnson Barbara Black Gordon Brown Freda Gronl Julie Mclfvaine Ed Metcalfe Alex Pormenler Lesley Pirie Calh Renoul Dove Renovf Church TréosuTer.' Craig Irving Session Clerk.. Gordon Brown Ministef.. Rev Graham Atkinson Flnonce Convener: Peter Ncffgale Indepond•nl Examlner John Dickson 9 The Villoge Fenwick Berwlck-upon-Tweed TD152PQ Bankers Bank ol Scotlond 2-6 Eoslgote Invemess IV2 3NA Poge 2
Structure. Governance and Management Governlng Document The Church adnThnislered in accordance with the tems ol the Deed of Constitution (Unilary Forml Recrultmenl and A olnlment ol Trustees Members ol the Kirk Session ore the charity trustees. The Kirk Session comprises the Minister ond the Elders of the church. who are chosen from those member5 of Ihe church who are considered to hove the opproprvJte gitls and skills. Or anlsallonal Structur• The Kirk Session normally meets four times a year and is responsible for all aspects ol congregalional lile. Certain re5ponsibililies ore deleGYJled to ofllclals ond Worklng GfOUPS os approFKiQte. There are currentty 10 Working Groups. covering the following area5 of congr8gatK)nal activity. Children & Youth Property and Focllitles Pa51oral Care 11.30 Service Planning Fellowship and Events Mi55ion & Developing Faith Finance Communication a Adminislralion Saleguording Ecocongregotion The Church ol Scollond is Trinitarion in docmne, RefOrd in tradition ond Presbyterian In pollty. 11 exlsls to glority Gc(l ond to Work lor Ihe odvoncemenl ol ChrSst's Klngdom throughout the world. As a nationol Church, it ocknowledges a dislinctlve call and duly lo bring Ihe ordinance5 01 religion lo Ihe people in every parish ol Scolland Ihrough a lerritcKlal ministry. It Co-operoles wllh other Churches In varfous ecumenlcal bodies in Scolland and beyt)nd. Abernethy Parish Church provides regvlar worship in several different formals, varying from family and Irodilionol services. w(yship/leoching videos. informal home groups and occasionol Sundoy evenlng services. We recogni5e one service 'does not fit all, and the variely is appreciated by many. Indated by the allendance numbers, whlch are veyy encouTaglng for o small Highland PaTi5h Church. For the fourth year in o row. the average ottendance has increased year on year with an overage Ihe comtmned 9.3) and I l.Y) services of 114, including 23 children 12024 - 1041. Addilionol services ore held al Cfvi5tmas and Easter. and services at local care homes ere also provided during the year. In oddition. 3 ioinl 5eTvices were held with Bool of Gorten ond Carrbridge Churches. wilh sbmilar services planned for ?6. The popular Summer church BBQ was on air age event. wilh additional attendance from our linked churches. Other sociol evenfs run by the church have been well Paae 3
received by Ihe local community and greaty apprech2ted e.g. Tearfund Quiz Nlght, ond C01$ around Ihe Chrislmos tree. Mondoy lunches and ollemoon te have been very popvlor, yoviding a warm space. good food and a great time to sociolse. especialty during Ihe wlnler rTh)nths when so many struggle with [lation. During the year. one wedding and five lunerals were held in the church. A new alr S0Ce heating syslem wos successfulty installed during tt)e year, and following the necessary approvals, the chch pews were removed and replaced with individuol choirs. logelher wlh new carpeting. This ollows lor greater fle%ibilily lor church sefvlces and events. We give thanks to God as we recognise how privIged we ore to be a part of a growing wral church, wilh a rThni51eT. who is a great bible teacher. Flnanclal Revlew For the year 10 31 it December 2025 Ihere was a deficit of payments over receipts of £15,70712024 delicit of £7.0661. Thls def11 resulted from instalkjlion ol the air source heoling system and the fysl lull year ol the Family and Childrens Worker. The Church continue5 to draw-down reimbursements from Ihe Consolidated Fotsic Fund Irevenvel held on our beholl by the ChLKch of Scollond General Trustee5 for fabric expendilvre incurred. In addition. Ihere wos o goin in the valuation ol own Investment5 of £9,34912024 wos a gain of £9.4581. The principal single source ol income is recurring gift aid donations, moinly by member5 of the congregation. In 2025 this income was £31.571 down 3% on 2024. Tolal Donalions in 2025 amovnled to £48.255 down 4% Xi24. Contributions are received lor Ihe use of the Church Hall and at Ihe end 012025 there were no significant liabilities. The lille deeds lor the Church and the Church Hall, are held by the General Trustees ol the Church of Scotland. All inveslmenls are held by The Church of Scotland Investors Tnjst. eyeS Pollcy In oddllion lo an unrestrfcted endowment fund. It is the Tntstees, pcAicy to hokj reserves. in vniestricted funds. ol approyimolely gx monlhs expenditu¥e. As al 3151 December 2025 these reserves repiesented jusl oveT I I rrK)nths regulor expendilure (excluding Fabric. and Heal & Light expenditure which can be funded by the nel Proceeds of the 501e ol the Manse. held centtolly by Ihe Church of Scollond lor our usel. Page 4
statement of Trustees. Responslbllllles The members of the Kirk Session must prepare financial statements which + + Juiiikniknfii 10 nGbIC an aFjyiIY1lvl t 11 Ilui lau111 14 VI 11 I Church during the financial year. The members of the Kirk Session are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Church at that time. This musl be done to ensure that the financial stalements comply with the Charities and Truste@ Investment (Scotlandl Act 2005, the Charities Accounts Iscotlandl Regulations 2(X)6 and the Regulations Anent Congregational Finance approved by the General Assembly of Ihe Church of Scotland in 2C07. They are also responsible for safeguording the assets of the Church and must take reasonable steps for the prevention and/or detection of fraud and other irregularities. Approved by the Trustees and signed on their beholf, Gordon Brown Session Clerk Date: 23rd February 2026 Page 5
I repct on the acC(Xts ol Aiwrnlhy CtMch Iho erthd 31 me chatty's Intsliges con5kr Itxjl lh8 ol RWIYt ILI I I Idl of the ACCO1$ Rlsor$ doe5 not I. IF 6 my resp(tty to ex(Yrin8 Ihe accrJJnts as rec sectkn 44111 Icl of Act ond to state b accounllng records kept by the ch75ty orvj o ccrycYlTh otlhe Occ05 Fxesented rrnlters. The KwocedLres LKKlwl(en do nol pvovth the evlence tt woukj b r8qL8d kn on (Ldl. tYKI consequ8nlty l th) nol e¥Aess an tJu(#l I occount5. OCC(MmlfvJ r#)t tapt kn etce th Seclkn 44111(0l ol the Ch<xllle5 1 TnJ51ae Inv8strnnts1Scolkmdl Act XAIS ReaOn 4 ol Ihe Ctxylkn AcccAmts15colbJThJl ROg)tTh 3))6 the Ch(vlle5 hccomts IkotknMJI RWJlKm5 3x16 John Ckwi 9 Th8 VNkige Fenk TD15 2PQ / rfd•fA 2oz
Abernethy Parlsh Church A$ at 31 DEr•mb•r 2025 Receipts & Payments Account Unre5trthJ LknrestrKted S•Mr•l UDre5tncted Re5tnLted Restncted Tot•1 Pund 2015 Fund 1025 2025 2025 2015 1015 2024 Recel ts Don•tlofis R•rt41 ol Churth H411 W•ddlng1 & IPun•r•l• In¥••tm•nt In¢MI• F41sc•ll•n•ous HMtln9 Gr•hl• G•n•r•l Tnthtw ol th• Chur¢h Of S¢•ii•nd Totsl Il•c•l 4•.Ir15.10 ¥IMoo Iso.00 ,255.10 I,IMoo $0.047.28 A.13#.50 200.00 4,106.33 727.57 4129. 4,12•.$0 5,995.•4 32.&11.4J9 19 424.30 131 604.49 32.611.A9 19 424.3• 111 454.49 Iso.00 6$ •02.JS ments Ch•rii•bl• A¢tlvltl•• Coit 01 G•n•r•tliio Puhd• GOrIanaC• Cos -127,311.9• 0.00 -7I•U.4J 0.00 -117 311.98 Total p• m•nts -120 111.98 868.4S Exces5 of Recei s over P• for th• •ar before transf• m•nt• -15 357.49 -3SO.00 -1$ 70Y.49 P&¥7
Abernethy Parish Chtsrch At 31 D•¢•rnber ?02$ Statement of Bank Balances and Investments Re4tred S•m4rbtsllb Youth wor Pu410 G•o•r•l T•i•l rotsi 30 201$ 1024 5• 1•7.?5 -Jw.00 -Xi.?07.4• loi th• y••i alt•r tt•ii•i•rt 00 •J,o•o.i• Ico• 4 K•J.••P.••J J• •07.•Y 1$0.1•7.J• l•J,227. XM.5#5.77 L Ji p•rnmb•r 20ai Th• CoNrg•tlosMI A¢<otr 202$ w•v4 approv•• b¥ ttJr 5••n on lh• 2) I•1rY Xlll and •lwd twr b•h•ll tyy.. I1 ¢l•v P¥*8
Abemèthy Parlsh Church Notes to th• Accounts for the ye•r to 31 D•c•mb•r 1025 Oth•r than a not•d b•lo¥¥. try•t•• r•c•lved •Dy r•MUn•r•ii •r r•lmburMfvrt ol•xp•Mu durlnp th• Yr. R•V G Athln•on r•e•lv•d r•lmbwMnb•nts &11551 lor •xp•nJ No trurt••i p•r•on r•lat•d to • Imd any p•vMMI Ini•r•¥t In •ny e4Jrttr•¢t or tranmetkn •nt•r•d Into by Ab•rn•thy P•rbth ¢hur¢ th• y••r. All Chur¢Th ol Scad•nd tOfbur•gatlohs contrbb4rt• 10 th• 14agbonal Sllp•nd Pund tblth b•ary th• cw• of ll mlnls¢•f•' •tlp•nd¥ •md •mpltry•r' ¢orbtrlbutl¢Jni for Vth•tlon•l Inur•lb¢•, p•nlon and houilfity afid lo•n fvrtd. Mihls¢•r' •r• p•ld In •cc•rd•nc• wlth th• n•t1(Y1 stlp•nd •G¥l•, whlth Is r•lat•d io y•ar• Of Mrvl¢•. For th• y••r und•r T th• mlnlfflum •llp•nd w•• IJA4J3 and th• rn•xlrnum sllp•fid laft•r 15 y•arsl wa• 6>9AS•. At I n•ry 202$ v•lwOots 31 I•b•r A•Itr Ch•ng• 201 ilnMAtrlci•d P1•1 G•n•r•l Pund V•brlc Pur endov4m•nt Sub Total •7,gOQ.SJ 19.424.3• 4,12•. 111.454.49 39.•07.17 -1•,424.J• 129.5• 9,J4•.J• 9,349.31 J96.0•3.1• -I26.•IX.g0 190,07S.OJ R••¢rlct•d Fund•: Good Youth Work•r Puttd 7ot•l Fund• 3.434. .1) IM 5•5.77 J.OM.4• 06.xy -127 311. 193 227.64 Purpow¥ ol Unr••tri(t•d p1. Fabrlc Fund: l• lor thq m•lnt•nanc• ol th• Churth. Church M•ll and Bo rf Garbin Manm. ndowffl•nt Pund: Ib• Incoffl• Irom thw• In¥••tm•nty l• f•r ••r••*•l ¢WgW•••lll p¥rpo•M. Purpo••¥ ol R••tri¢t•d PurMI•: Th• Good S•m•rltsn w•5 •¥tsb•lshqd to Imlp Ihov• In n••d from th• P•rlth. Pè)e 9
Abernethy Parish Church Not•s to th• Accounts foi the y•ar to 31 D•c•mb•r 202S Lknresrrittwj Resti(ted T•i•l Fund Fund 2011 3025 ZOZ4 R•turrlng Glft Ald OOn•tloM Oth•t Glft Ald i>onatlo 31.57L.OD 31,571.00 )O.t)O 7.675.7 4.052.12 4,1126.10 3i493.IXI TX R•¢ov•r•d Op•n Pl•t• •nd WPO Sth•rn• fjlft •Jdl ¢)th•r DOn•tloni ?.fj75. •,3•2.71 .72Y.41 4J,770.20 150.00 L•ga Toi•l Don•tl•n• 48,105.10 Iso.00 2$5.10 $0.047. T•x Rv•wr•d l• •Kh 41•1 Ih•T4¥Ywr•v¥ •n SW 4¢h• l•p•rt•dY••i. Paye 10
Abernethy Parish Church Nots$ to tho Accoiifbts lot th• y•ar to 31 Dwmb•r 2015 G•n•r•l F•brk $ood S•m•v+ian Y•Jth w•vk•r Fund IOZ5 Total TOt•l 2025 2015 Z025 Z025 2024 Charltabl• Actlvltlu: 35.024.04 1.083.00 I.J50.51 1.571.59 1.797.53 315 50 650.01 7.524.03 1,995.60 1.828.62 5.067.21 1.341.59 1,187 29 831.69 793.39 16,565.64 47,183.91 157.83 742.97 35,524.04 1,08J.00 1.150.51 1,571.59 1,797.SJ 315.50 650.01 7,524.03 1,995.00 1.828.62 5.067.24 1,341.59 1,187.29 831.69 3.39 l6,565.64 47,183.91 157.0) 742.97 l27,31l. 35.I24.00 724.00 1.529.23 1,338.10 1,706.26 409.00 2.OS8.12 653.40 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 YZ•60.45 Presbytery Due5 Minister's ExFeTrses Pylplt Supply Other Stèffing,. .. Groundsman '. Church Olllc•r R•p•irs IL M•lnt•n•nc•'. Church M•lS• Heat & uoht Insuranc• Chur<h orric•. Phon•, SOnIry & PO Music ano worshp Other E¥wses'. Adv•11j Youth WLYk Equiwn•nt Cleanlng Materiali TOTAL P4we 11
Abernethy Parish Church Not• to thq AttOIIIIts lor the y••r to 31 l•rnlxv 2015 Coll•cUons for Thlrd wMv• rnad• durlng ID25 Totsl 2024 Sp•ebn¢ Coll•¢¢i•no Bethafjy Christian ythswo 0.00 183.50 131.00 585.27 180.00 311.00 70.6Q 214.00 165.00 209.00 iio.00 116.00 LO5. 335.00 Cr05srthich I)M 130.00 510.00 225.60 ifjo.oo IM.00 230.00 o.oo 0.00 2eo.so 2,156.10 Lepr05y Mission MAF M1551on to Seamèn New Destlny Open Doorn Roch• ds Strothsp•y Foo# 8ank 2,21e.37 Th•M e0ll•¢ii•n¥ •r• m•d• f•r dl¥irfbuiion to •pKVlc thlrd •ThS, •# th•y rt not Churth ar• not Bhown In th• R•t•lpts •nd pym•nts PagE 12
Abernethy Parish Church App•ndlx to AClx)unts fi)r th• y•at to 31 D•c•ffllMt 202S A• 4t 31 D•c•mb•r th• I10An9 M•rk•t V•lM ¥rt•r• h•ld by th• Church ol Scoiiand G•ft•r•l Tvust••s lor by th• Congr•gIOn. 31 DK•mb•r 1025 20 Conwlldat•d P•brlc Pund ICaplt•l) Itost£27l.853.j 15&741.7J Con•olldit•d P•brlc Pynd IR•¥•nu•) .150 5JJi.n both olth• CoMohd•t•d F4brfE lunds I¢••01th ¥ th* M•M•tth¢hh•w b••n Ih•lvK•ffl• Fw401 Churyh•i InvutorsTnNt •1017. p4e 13