The Church of Scotland
Mortlach and Cabrach Church
RECEIPTS and PAYMENTS
ACCOUNTS
2024
Scottish Charity No: 010193
Congregation No: 352101

Rel¢rL'n¥L' and Adminislraiii)n Inlomiaiion - !0•4
Reg7islered Lharity Name
Mortlach & Cabrach Church of Scoiland
Regiisleied Lharitv Num￿[
SCOIOl93
CongJrcgTaiion RLfLrencL NuM￿r
.)5?101
Coniacl Address..
TRIISTF.F-'S.
IN"I"F.RIM M()I)F.RATOR
%F:SSI()N C'LF.RK
C(?NGREGA'I'IUNAL I'RLASURLR
GIF-'r AID C()NVI.'N()R
INf)l-PENDENT EXAMINER
BANKf.RS
I hc KDN'al lsank ol %cniland.
? l Markel Place. Ini erune, AB$13PU

MORTLACH AND CABRACH CHURCH OF SCOTLAND
TRUSTEES REPORT
YEAR ENDED 31ST DECEMBER 2024
The Trustees present their report and the unaudiled financial statemenls of the
charity lor the year ended 3161 December 2024.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document
The Church is adminisiered in accordance wilh the ierms of the Unitary Constitu
on.
RECRUITMENT AND APPOINTMENT OF TRUSTEES
Members of the Kirk Session are the charity trustees. The Kirk Session member
are the elders of the Church and are chosen from those members of the Church
who are considered to have appropriate gifts and skills. The Minister (or Interim
Moderator), who is member of the Kirk Session, is elected by the congregation a
indicted by Presbytery.
Organlsational Structure
The Kirk Session which meets at least five times a year is responsible for both
and Ecclesiastical affairs of the church. The Kirk Session is chaired by the Mini*er
(or Interim Moderator) and included three sub-groups, Finance. Property and Fa
ric
and Social & Fundraising.
OBJECTIVES AND ACTivmES
The Church of Scotland is Trinitarian in doclrine. Reformed in tradition and
Presbyterian in policy. It exists to glorify God and to work for the advancement
Christ's Kingdom throughout the world. As a national church tt acknowledges a
distinctive call and duty to bring the ordinances of religion to the people in every
parish of Scotland through a territorial ministy. h co-operates with other ChurchPS in
various ecumenical bodies in Scotland and beyond.

3R
.DETAILS OF MORTLACH AND CABRACH CHURCH OF SCOTLAND
The Parish of Mortlach and Cabrach is a union of no less than five congregati
covering a very large geographical parish. Th8 current membership of the
congregation is 247 with the congregation serving the Mortlach, GlenRinnes a
Dufftown area in Northeast Scotland.
Our minister visits Stephen Cottage Hospital in conjunction with the hospital's
chaplain.
wn
WORSHIP
There is now only one regular pla￿ of Worship at Dufftown with the morning
rvice
at Mortlach Parish Church. The weekly service is held there with special ServI￿S at
appropriate times during the year, including Easter, St Andrews, Remembrancè
Sunday and Christmas. In addition, an annual service is held at Cabrach Chur¢h.
We continue to welcome worshippers and are pleased to see newcomers am(kngst
our regular attenders. We welcomed one new memb8r and six by transferenc0 this
year. We continue lo serve teas and coflees after the service.
Our live streaming has been on hold, but with an upgrade being carri8d out w
should be back online soon.
There is a regular reading rots and a car rota. Elders are on duty to welcome
worshippers. We have a Worship group, who are always willing lo slep in whe
necessary.
The 'Mid-week Mix, has sadly folded as has Messy Church.
The school held their Christmas Service in the Church, which was well r8C8IV
The fortnightly Praise Group is well eslablished arid has taken part in various
services throughout the year. They perfonmed ai a Christmas Concert organis
the SWI, this was so well attended it is hoped to make it a yearly evenl.
Our Minister along with the Aberlour Minisler jointly support the Speyside Car
Home on a regular basis.
The Church Guikl meets monthly using the Guild Theme guideline for meetin
Our annual Easter Treasure Huni wenl ahead as usual.
dby

THE GUILD
The Guld cnntinues to meet arKI has 13 membws potential to grow.
The Guild is currentty trying to attract new members.
CHURCH GIVING:
CHRISTIAN AID: During 2024 a collection w8s made amongst the cfjngregation for
Christian ￿'d.
POPPY SCOTLAND: Following our Refflembran￿ Service we had a retiring
Collection in aid of Poppy S(x)Iland.
MACMILLAN CANCER SUPPORT: The <x)Ile(Xion tsken at our Ecumenical
Christmas Sérvice went to Macmillan Cancer Support.
ACHIEVEMENTSAND PERFORMANCE:
Since the last Ecclesiastical Property Report was received most of the wo
requiring attention to the Church and Manse has been undertaken involving
considerable 8mount of organisation
MAJOR REFURBISHMENT PLAN:
The major work to be undertaken over the next 4years or more. include
1) The parb'tion at the ￿r of the church to create a meeting area.
2) The fixing of a handrail lo enable disabkd a(rAss to the d￿nCe1 area
PRESBYfERY PLANNING AND ADJUSTMENT:
Following a prO￿sS of conSultat￿n and deu'yAon-making ￿rtain adjustments in the
old Presbytery of Moray *ere agreed to. Mortlach and Cabrach Church %4ill enter
into a union wrth Rothes Parish Church in the near future. The congregation is
looking fonvard to this new chapter in the hi￿Ory of the church. believe it will be
an opportunity to r&invigofate our involvements with the community and along wth
the current Rothes church find new ways to serve in our respective communib'es.

FINANCIAL REVIEW:
The main source of income is the weekly offering scheme as well as donation
under the Gift Aid Scheme. We also have many members contributing their
by way of regular standing order. The small gift Aid donation also helps our
income. We also have an annual Christmas Appeal which is well supported
members - especially those who cannot attend regularly. Restricted and
unrestricted funds are noted on the Statement of Balances.
Although we closed 2024 with a negative balance, we have substantial rese
are positive about the way foThvard.
It is the Trustees policy io hold liquid resenies for approximately three month
estimated running costs expenditure approx. £10.000 and we hold reserves i
Edinburgh.
ff 8ring
nual
sand
STATEMENT OF TRUSTEES RESPONSIBILITIES
The members of the Kirk Session must prepare financial statements which gibe
sufficienl deiail to enable and appreciation of the transactions of the Church 4uring
the financial year. The members of the Kirk Session are responsible for keep
proper accoLJnting records which on request, must reflect Ihe financial positi
Church at that time. This must be done to ensur8 Ihat the financial statement
comply with Ihe Charities and Trustees Investment (Scotland) Act 2005, the
Charities Accounts {Scotland) Regulations, 2006 and the Regulations Anent
Congregational Finance approved by the General Assembly of the Church o
Scotland 2007. They are also responsible for safeguarding the assels of the
and must take responsible sieps for the prevention and or detection ofc frau
other irregularities.
Approved by the Trustees and signed on Iheir behalf
of the
Church
and
assion Clerk)

Independent F.xaminer'8 Report to the Tru$¢e￿ of
lortlach & ('ahrach ('hurch
l iepot1 on IhL ac&i)unt.s of the chaf Ilv for ihc VLar LndL'd 31. tX*¥mber ?0?4
vhich arc sei oul on thL allachLd pables.
RNpectis'e rviponyibilities of ¢ru8teey and examiner.
.1 hL' charil), s Iru%lLLS are re%rK)nsihle lijr IhL prcparalinn ol- Ihl aCCC)uniS In
accordance ii'iih ihe ierms ol. the L'hafilies and Tru.4lee Ini'esimeni i ￿olland) Aci
?Illl_S iiiid IhL ('h4iriliLS AcL(iunli l %c()Ilandl RLbiilaii()n% ?{Illh
.1 hL" ¢ haril), IruslLLS L()nsid¢r Ihal IhL audil reqiiirLmLnl nl. RLglLildlll)n I IN I I Id i i)I'ihL'
ALC()unls Reg?ulalii)n% d()es nc)l applN'. It is mv re%p()n%ibil Ill li) ex(Imine th¢ ilLL()unis
aN r¥LlilI rLd undvr 41¢11(In 44111 l¥ i ol. IhL" Acl aiid lii %lalL iihLihLr particiilar Inall¥rs
ha¥u L()iiie lo MN. allLnlion.
Ali LNainin(Iliiiii 1% LdiriLJ out In ULL()rJanLL iviih RLgiulali()n I l i)l- Ihe L'hdrili¥'
ALL(iuiils l %L(?Ildiid i RLgiul<tliiTrii% ?Illlh. Ali L'xainiiMlii)11 inLlude% d rLwiLIN' ()i- Ilie
aL¥I)uniinbi r¢Lord.s kLPI IhL Lh(Irit)' and J Ll)mp41riM>n ()l- lh¥ J¢LI)unt% pre%¥niLIl
iih Ili()IL fLL()rd%. It u1511 iiiLluJLs ci)IisidL'raliiii) Iifai)v unLisual ilLI))s or di%ilii%uie4
In IhL aLLI)unl%, and ￿LkS Lxplanalion% Iruin ihL' IruslL'LS LOnLLrnln￿ any %ULI) IndtlLrs.
Th¥. pr(TrLL'diirL'% uiidL'nak"Ln do ni?1 pr()vidL 1111 IhL Lvidcncc that i%'i)uld ￿. r¢quirLd in
an audit, and con8Lquenils' I dn ni)1 Lxpre*s an audil opinion on ihc view ￿￿]￿en bv Ihe
aL¢c)Ulll5.
n(Ic'i)endent exmminer'y st*tL'menl
In Ihc coursL ol- mi, L¥aminalii)n. no maticr has ¢1)mL lo Inv allLnlion
Ivhich bTlb'L8 mc rLasonabl¢ cau%L ID IK.11¢￿( Ihal in an), matcrial res￿¢1 thL
r¢quiremenls'.
lii kL'L'P JLLI)uniinbl fL'LI)rd4 in &lLLC?r(IAllLL' l¥lth £LLllI)n 4411 11<1 l (?l- (hL
!1111S Act and RLbulalii)n 4 c)I'ihL 111116 AcLounls RLbulolii)n%, und
lo prLparL accounts i¥hich acc()rd ii'iih the aLcounlinbp rLCI)rds and
CQinplN' l4.iih RLgiulalion Y ()I' IhL. ?11116 AcLouni.% Reg7ulalii)ns h41¥'L' nol
beLn mcl. or
lo w"hi¢h, In mv cTrpini(In. iillL'niii)n sh(iuld bl" Jrdwn In i)rdLr i(? LniihlL' il pri)￿1
under4l#ndinbl ()I' IhL occounls lo be renLhcd.

Mortl•ch & Cabrach Churth
Receipts & PaymeTrts A￿0￿￿1
year end￿% 31st December 2024
lJnrevrbrt•d Ae5trKttd
Tot•ls
Funds
Funds
Recel
X124
2024
20ZJ
Gift Aid t>onations
lJ.098
11.098
.963
FWO Donation (non 8sft I￿}
Ofdin*ry Oller￿8 (open pl•ttl
Tax Reclairned on Gfft Aid
2.570
2.570
.726
5.893
5.89
.481
5.)66
5.266
.135
General DonatioTrs- ¥arpou5 accounts
22?
4,6412
.046
Don•tloM- sub tot•ls
19.246
J.?so
222
29,468
*,3SI
.500
Weddings & Ftsnerals
Fund Aaisin8 for ChuTch FuThd%
Fund Rais4n8 for sendin810 Ch¥nlie5
Bank Interest
1,750
609
.889
697
697
646
548
404
Investrnent Incorne
1,712
796
2.1
3,812
7%
.926
,340
.059
Grant recewed for Mid Week M
Mlscellaneous
288
35.506
1461
37.968
Transfer of Funds fr¢Jm Invesiors Trust to I
pay for replacement boiler andl frost darytagel
Transfers btiween Accouryis
L347
1,347
iij
,861
Tot*1 Rec•lpts l•ire* Pw 91
35.506
39,J15
.087
Pa
ments
C05t of generatin8 F¥nds
Charitable Actryitie5
32.841
2.282
35,123
,278
loo
Governance Cosis
l(K)
Totsl p•wD¢nts Iw4¢ 91
32.941
2.uj
35.224
.378
Excess oIRoce￿5 ov•r Pa￿•Th￿
for the year before ii•nsfers
2.565
179
2.744
.972
Tr4nsfer5 Investors Trust and internal al¢
1.347
1,347
,263
EAtess olRecti¥ts o¥*r p•￿entS
for the year
L516
4.091
,709

Pale 7
Mortlach & Cabrach Church
statement of Balances
a5 at 31st December 2024
Tot•
Fwds
Funds
2024
2013
Bank& Oe
B•lan(*
Openine Balance Blf
la¢re• pa8•81
25.991
23.924
49,915
,205
Movement in Yeir
Exce$5 of Receipis Ovtr Pwheots
2.564
1,527
4.(131
,709
k & Deposrt &14nces
0051n8 Balance Clf
l*yee pay8
28.555
25,451
S4,￿6
,914
Investment at mark￿ Value ste bdow
Cosi138.3S31
85.576
85,576
,344
A55eis
Grfl Rerw¥ab
Llabilti
GraThr Fabr
É9.999 99 É27
190?
Of8an Fund
Mrs Wilson he9 Fabnc
.365.68 fl4.
8454
£5.016 th)
É15.
12.(K)
C(ffj8 & F4br
Isa Granl Fabfk
£4.086 39
£6.
3554
£9.999 02 El5.
41.14
Wilwm Fabr
£3.885 67
E5.
83.92
E M.352.75
É85,$76.16
The Accoums were •pprowed tsy The KI￿ SeMIoTh
For•rMI b•h4M A Th•
.' 5ion a•rk
sU￿r

Mortlach & Cabr•ch Church
Notes to the Accounls
2024
P¥•8
l. Trustte R•muner•tSon and PartyTrans•¢ikn
No remuneraiion w•$ pald to •ny Trus1•* In th15k¢ouniin¢Y¢4r
No •xptni•s were p•ld 1oTN*tees In Ihls AccountlryYe•r
Uni•stsi¢i•d Funds
14.629
31.391
32.241
13.789
ch￿1¢￿￿ Fur*J
Tot•1 UN•stwlet•d
11 J62
14,786
25.M 3S,$05
32.941
28,555
R•stsl¢¢•(l Fund*
+ un(J
i.S29
1.922
2.153
Fl¢wer FUTKI
655
Organ fuTrJ
YDI
4.493
1.513
7.831
2212
9,358
O•poslt Fund
Oeposii
Deposit YnF
Toi•l D•Po￿l Fund
6.093
io,c
IDINKJ
18.093
16.093
Toial VnrMirtct•d
25.9•1
32.941
2.212
2¢.566
Tot41 A•strlct•d
23.914
25.451
Totals
49,•15
39.314
35.223
To 4rw*lth Il•c•lpts I P•ym•ntsWc P•¢• •
Pufposv olUnr•strl¢t•d Fw
G•n•r•l Fund. io m••t Dwrnal daytod•y costs C￿t$01 I C41K4ch Church
CTh4ll•ftp FLTrhd. Ih15 Fund Was sti uptor Fund A•lslni •ndto be usedtor •xp•ndltui•
that efAdd not be m•t If¢m G•n•ial Fund ¥thhth• •ye•mqnl ol Klrk Sessl¢)n
Puwpox ot R•*irl¢t•d Funds
To m•et MA￿nIc0St3 Irom •ppro￿•t¢ •ctoimis. l•. FI￿£. YDF Funds
Fabrlt Account . NoFm•l Malntenan¢•knd ar• ¢h¥i•d lo the G•n¢r*l FurKI or FO￿le Fw
•xe•ptlM r•palri •nd IrnwoTr￿ts *r• rn•tbyfiN￿ r•lslMty w•ol Funds In In¥•Jtors Tiust
D•po￿t.
tomltl i•ry• r•paI￿ f•Wr•d kn Gfand Pl•r•o Chwch Or
D•posll. YtyJth D•v•lw*nt.A L•V¢yV￿ Oft•d lor YfAAhWty*ol Mortl•ch & C•br•ch c1￿1th

Mortlach & Cabrach Ctturth
Recel ts & Pa ments Account
ear endln
315t December 2023
3An
5 od Oonations
2024
2024
n)24
23
G4ft Aid Donations
11.098
11.098
,963
FWO Scheme (non 8th aid)
Ordinary Offering loper* pl*e
Tax recovered on Gfft Aid
2.570
2.570
.726
5.892
5.892
5.266
.135
Donations to varM)us FuThds
4.420
222
4.642
9.046
21.351
,500
Donations- sub total
29.146
121
Weddin8s & Funerals
Fund Raisingfor serbdin8 to other Charitie5
Bank InteTest
L750
697
697
,095
140
404
Investment Intorne
1.712
2.IIN)
3.812
,926
Mistellaneou5 Income
610
TrarTrsfer of funds between acctyjnts
.861
Grant5 received for Mid Week Mix
796
.340
Fund Ilaisin8 for Mortl3th & Cabrath Church
,889
3S.506
2.462
J7,96J
1.347
4•.976
6.111
Transfer of Funds from In¥e5tor5 Trust
1.347
T￿al Retel
6•nd8
35.506
39.315
4,087
4. Analysys ol Payments
Charh•ble Acilvftles
M & M Allocation GNin8to Grow
Offerin8 Envelopes
Minister Travel Cost5
13.588
13.588
,4)9
178
178
133
960
Pre$b￿ery Due5
Pulprt Supply
Organist Costs
Insurances Manse & Church
2.144
2.144
526
2.550
2,SSO
.600
2.442
2.442
.341
Heating & ￿ghtIng
Printlll8 Stationery & Postages
Fabric- Chur£h & M3nse
3.699
,695
25
2S
585
1.923
1.923
.893
Cleaning costs incl materials
Or8an & piano costs
510
510
511
292
292
210
42
Flowerslor Church
290
Fund Raising Expens
Fund Raisin8 for Chafitits
Manse Council Ta
213
.627
1.627
1.71
1.7(
.464
Purchase Pevl cushions
.913
Misc GeTr Exps
Mid Week Mix costs
1.193
1.193
493
2.282
2.282
.866
nteTnal Transfer of Funds betwten atcounts
,861
283
32,841
2.283
35.124
,278
Governance Costs
l(M)
i(KJ
loo
T￿•1 pa￿ents(•8Tt• wlth p•¢e$ 6 •nd81
32,941
2.283
35.124
,378

Mortlach & Cabrath Church
2024
National Stl
end Fund Contrlbuilon note
All Church of Scotland Cong￿￿atiOnS Contribute to Naiional StrFend
Fund which bears the costs of all Minister's Stiper)d and ernployers
contfibutions for national insurance. pensh?ns and hous1￿ loan fund.
Minister's stipend a￿ paid in actordanee with the national stipend scale.
which is related to years of servKe.
For the year under review the Minimum StipernJ:_
Maximurn Stipend.. £38,884
£31.642
Pa
ents made to ChJrlties:_
Poppy Scotland
Ukraine Appeal
Dufftown in 8loom- from Fk)wer alc
Macmillan Cancer Suppw)rt
Christian Aid
2024
£70
2023
£79
£0
£277
£50
£50
£255
£305
£372
£290
£747
£i.fAJi
It TIAS ayeed that the Offerfng at the Jolnt Chrlstrnas Ser¥ke wlth kottish Ep5xopal Church
and Mortlach & Cabfach Churth be donated to thls ￿Use.

Mortlach & Cabrach ChuTth
2024
Pa
ell
Appendlx
Funds held oft behalf ol the Congre8atlon bv
The Churth of 5cotl•nd General Trustees
5S Consolldated Fabrlc Fund Ca Ital
2024
2023
Th1$ 4¢count is tlosed and transferred to account 56
C￿di1 Balance held as at 31st December at Cost
2.828
56 Consolldated Fabrlc Fund- Ca Ital
li
Market Value of Balances as at 31st December
71,276
REVENUE ACCOUNT
50 Consolldated Fabrfc Fund- Revenue
Credit Balance as 31st December
13.436
Ll,276
TEMPORARY ACCOUNT
85 Tem
Funds
Credit Balance as at 31st Decemb•r
ora