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 (kr￿Wft 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, RefOr￿￿d 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. Ind￿ated 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 C￿01$ 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 S0￿Ce heating syslem wos successfulty installed during tt)e year, and following the necessary approvals, the ch￿ch 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 privI￿ged 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 def￿11 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. ￿e￿yeS 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 aFjyi￿￿IY1lvl t 11 Ilui lau￿11￿1 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 repc*t on the acC(X￿ts ol Aiwrnlhy CtM*ch Iho ￿ erthd 31 me chatty's Intsliges con5k*r Itxjl lh8 ol RWI*Yt ILI I I Idl of the ACCO￿1$ R￿lsor$ 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 Occ0￿￿5 Fxesented rrnlters. The KwocedLres LKKlwl(*en do nol pvovth the ev*lence t￿t woukj b r8qL*8d kn on (Ldl. tYKI consequ8nlty l th) nol e¥Aess an tJu(#l I occount5. OCC(MmlfvJ r#)t tapt kn ￿et￿￿￿ce th Seclkn 44111(0l ol the Ch9AS•. At I ￿n￿•ry 202$ v•lwOots 31 I￿•￿b•r A•￿I￿tr Ch•ng• 201 ilnMAtrlci•d P￿￿1•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 p￿￿￿1. 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•••ll￿l 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 T*X 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 $0.047. T•x Rv•wr•d l• •Kh ￿4*1•1 Ih•T4¥Ywr•v*¥ •n SW 4¢h• l•p•rt•dY••i. Paye 10 Abernethy Parish Church Nots$ 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