Tr-.D/.F.I.I. PARISH C-FI I I RC.-Fl (hf SC'OTI.AIN D
Trustees, Annual Report and Accounts for the )'e4r ended 31 December 2024
EDZELL PAIU.(iH CHURCH of SCOTLAND
li
il ':1
TRUSTEF.S'ANNUAL REPORT
and
RECEIPTS & PAYMENTS ACCOUNTS
YEAR ENDED 31 DECEMBER 2024
CONGREGATIONAL]NO. 301837
SCOTTISH CHARITY NO. SC013105

Tr-.I)/.Tr-I.I. PARIF>H C'III.R('Trl of %(.'l)'11..4NI)
Trustees. Annuyl Repnrt and A¢cuunt4 for the l'ear ended 31 December 2024
Edzvll Pari%h C'hurch of Sctstl¥nil
sincc 19 January 2(I2.I.
prcviuusly Edzcll L¢ihnvi Qrlcnc4k Parish C hui¢h
C harity. Registration flo
SC013105
Con%re%Atitsnal Reference No
-10 I Xi7 {since ljiiion with Fern, Caresion & Mcnmuir Churcl),
'F("N4"
n 19.linii2rv 10?l !pnne.li' nj. 701%?01
Contact Address
Minister
'I'IIIiiV￿lI U I'liil. iILJI'L I'S
Cl¢rk
Depute Session Clerk
(-. l¢rk lo tlic Se%sion
Trea.gurer
l)ropcrty Ci)nvcnor
Indepcndeni Examiner
Bankers
Il<ink (>l' SLI)IILind. Miintr(?%L

EDZF.LL PARISill Clll'RC-11 ofs(-OTI...IND
rustee5'Annual Report and Accvunis for the l'egr ended 31 December 2024
The Kirk Sc%sion of Ed7¢11 Parish Church ot. SLoiland 1% pleased to prescnl its Annual Rep()
cndcd 31 t)¢cember 2014..
for rhe year
Structure. CFovernvJnce aDd M4nagement
Edz¢ll Parish ChurLh ot SLoiland coinpri%c5 thc Edzcll Church which is locared on ilie Muir
There is a Chur¢h Hall *ia¢h¢d io Edzell Church, and a Mansc in Ed7.ell which i
thL M inistcr.
Edzcll,
cupied by
CiTrvernin% Document
Tlie C'on8fLbpaiioii VPLraies under a 'Unilary Consliwtion" which was rniificd on 13 Dccein
Undcr this constilulion, Ihc Kirk Sc%%ion has ov¢rsight of ihe wholL life and scrvicc of the Cl
il% Pdri%h' r¢sponsibiliiy for the spiriiual and temporal oversight of the Congregation's affairs,
Finanec and Property matteTh.
cr2012.
rcli within
in¢luding
Recruitment anll .,Ippointment ofTru51ees
4Liiih¥rs ()l- Illi Kirk %i.%%iL)n ar¥ lh¥ L'harity Trusiee4. The Kirk Se4sion memhers arc the F I
C'hLifL,h and are LhO￿n from th()se mLmhcrs of ihc L-hurch who arc Lon4idLrcd ii) havL lh¢ 41P
gi fis and %kills. l-IIL M ini%¢cr. who 1% a mcTnbcr of. and ModLrnior of. IhL Kirk S¢ssion. is cl
(.ongrcgatiun and indiiLicd by Presbyicry.
r4 ofihe
r()pridle
tcd by Ihc
Objective5 and ..l¢tii'ities
TIIL C'IILifLh (>l'.SL()11.Ind Is Trinitarian in doclrine, Rcforn]ed in irndition and Pre%bylcrian in p
cxi%tts li) glorify Ci(Ki and io work for ihe advancemcni of Chri%1 s Kingdom rhroughoui ihc w
national C hurch. 11 dLkn()wlcdgpc% a di%tinctivc call and duly i(} bring Ihc ()rdinan¢¢s of r¢lisij()
PLI)pIL in ¥vLry P41ri.%h uf Sco¢land ihrou¥h J i¢rritorial mini.41ry. li Lo-UPLrai¢% wilh uihcr L'h
vJrious LLumLlliLdl bodies in SLOtland and bcyund.
liry. It
chcs in
Preshvtery of Perth
From l January ?023. thc fornicr Prcsbytcry of Angus bccamc parf of ihc cnlargcd Pr¢￿b￿cry of P¢nh.
F.d7.¢11 Parisli ehurch is one of around 150 congregaiions Within ihc new Presbyicry slrelching
Stirling to ¢hc Tay dnd Luas11)f Angu.s.
AnRu$ Presb!'t¢rn' Mission Plan 2022:
Each Presbyicry In Scorland was charged ￿'1th producirkg a Pre5bwcry Mis8ion Plan by th¢ ¢nd
The cnntcxi tor thi4 pro¢c%.s ¢enlr¢s on ihc dramatie decline of ihe denoininaiion since The mid
at an aLcelerated pace since ihe year ?OW.
'Mission" Inu%t bc cinlral to tk life of ih¢ C hurch. and ihc P￿Sbyl¢ry Mis%ion Planning pruL
dLsign¢d tu tdkL dLLouni tsf this undersiaThJing. The all(Kaicd numbcr of ministry wsts dropp
Angub troIn 24.8 to 15.5. whicl) required ihat niinislcrs, cldcrs and Incmbcrs of th¢ Churcli w¢
in&olv¢d.
of 20?2
9.sos and
in
The E%k Clustcr was onc of Six in Angus. and includcd Brcchin and Edzcll. Undcr thc Prc4byt
Mission Plan. Edzcll Church w'as d¢scrib¢d as 'l4'¢ll locaied and h25 been both mainiained and devclopcd
in reccni times meaning ihai li is a 'well equipped space ID the right placc
The arca of tlic Esk Clustcr

EDZF.I.L PARISII CHIIRC.'H of SC.'OTI..4ND
Trustees. Annual Rtpori and Accoynis ftsr the l'ear ended 31 De¢ember 2024
which IIL% to thc wesl of the A90 irunk road now fonns ihe Edz¢ll Parish. th,hi¢h is scrved by on¢ fijll time
M iiii%ter of IliL Word and SaLraineni.
Under ihe Angus Prc5bytery Mistsion Plan. Ihe ¢hurches ai Caresion and Fern in the fom)erly linked
parish of Fern. Careston & Menmuir Church Icharil). number SCOOi236- "FCM'I wcrc closed with
etTccl frnin I I DLccinhLr ?022. and all rhL' aA&eT%. liabilities and undcrraking of t11￿￿1 Cliarity were
tranqfLrred in F.d7LII Parish C hurch of Scoiland undcr a Uni(Trn a&irccmcnl_ Ed7L11 Church was de4ign21ed
a* IhL pldcL III- wi)Tship. dnd mcTnbcr% of Ihc Kirk of F'c-m dutomatically bcL4imc niember% i)f ihe
Kirk %L¥hion of EdzLII Parish L hurLh. ThL Cun¥rL¥diivlls ￿'Cr¥ uniicd and InLmbL'rs of thc Larcstoll dnd
Flrn LongrLgaliuns w¢fL addcd io thc roll and wcrc wannly rccci¥'cd as mcrnbcrs of ihc nLW unilLd Edzell
Parish ChurLh.
Th¢ Mclule Memoiial Church al Tarf%ide in Cilcn F.sk wa% clo4cd undcr ih¢ Prethytery Mi4%ion Plan.
l.crn (.'hurch and l arcsliin Church M'crc boih sold on Ihc opcn iiiarkLt during 2023. The Maul¢ M¢i)iori81
Cliuiili iii Tdrfsidi.. (FILn E5k. W415 5uld In ?0:4. PruLiids fwvin rhl sJlL% (Trf iliLSL iliurLI)L5 afL IILld in IhL
L'ibnsolidat¢d F'abriL Funds by ihc (Fcncrnl TruslLLs vfih¢ C hurLh vl. Scoildnd lor il)c b¥n¢lit of th¢ fabric
ul. F.d7LII Piiri%h C-hurch
Public W'or.Ihip 15 *s follo*s:
Sc rviLL% ol. puhlic worship arl held in Edzcll Church wcckly on Sundays at I l ain.
The work of ministry 1% primarily led by the Minisli
i) given to all %takeholdLr.% to involved. and Prai L
L(In¥rLgaiiun each week.
Tl)L Wursliip Ltruup iiurjiially Ik¢ids sLrvi¢¥s in EdLLII iWLTr or ilirn'L IIi)ILS J y¢ai. PrayLrs fur (Jil)Lrs arL'
orgianisLd ¢viry Sunday Jnd a (Jill Sunday h¢ld irb D¢c¢m￿r. 'fiK. Wvrnhip and Pcllvwship (Jfoups have
4ill (ILIIVL dnd LnthuNid%liL InLiiihL Thhip. M.hiLh Ll)ninbulLN lo ihL*c dnd i)Il)Lr LvL'nis in IhL L()ur%c i)f
C'hurLh li rL.
I li)wever. encouragemcni
11)LmbcrN L)I' Ihc
Scrviccs at F.d7ell C'hurLh arc ccoinpanied b!. an or8anisl and livc or8an InusiL on the firnl and tliird
Sundavs C42clI iiinnihi iiiid nn rhc nihcr Sunday% music was played by the Audio Visual syslcln to
a¢C()11)P£lny iliL C-'i)i)bvrL&iaiiDn 4 liyii)11 %inbkinb.
'I'hL Choir dLLumpdniLs mdny of ihL Scrviccs, particularly ihosc with an or8anisl. and Éid(L% ¥rLaily io
thosc ￿rylLe￿.
The Sacrdment of Iloly Communion Is cu%tomarily commem(?rnied and celebrated four or five limes
annually at F.d7cII C hurch.
Th¢ ¢¢l¢brati¢bn of Easi¢r is markcd bv a vari¢iy olservic¢s durinbl Holy Illeck. includinbk a Good Friday
Coinmunion Scn ice. and al a Dawn Scrvice hcld in thc grounds L)I' Idzcll Church. lollowcd by brcaklast
in Ihc C.-hurch I lal l.
The Season of Advcnt and Christmas is marked by a varicty of scrn'iccs and evcnts.
Througlioul the year Bapiisms. Il'eddin25 and Funerdls are condurled in Ihe Chyrcli.
C.hristllldS, E"asicr. Hdrvcbi Thanksgiving and oihcr SPCLial scrviLL% arc hLld for thc loLal Edi.cll Priinary
school. W'c enjoy a i'ery p05iiii'e rclaiionship H'iih ihe SLhool and the minisicr is Inviied io Icad scvcrdl
SLI]￿1 ScrviLLS In bvili thc Church and the School during ycar. Actii'ity packs and Christian
rc50urics hai'c b¢¢n wcll rcc¢ii'cd.

EDZF.I.L PARISII C'HIIRCII of sco'fL.AN'D
I'rustees'Annual Report and Accounts for the Tr'e*r ended 31 December 2024
Following the adoption of ihe Lniiary Constitulion. the Church's Elders have participated in
dcv¢l()pment uf ihe Kirk Session lo encompats% a gTroup siNcrure based on individual% ald talents.
(Jroups have specifiL remit% and au¢onoynY lu progress matters under th¢ au%pii¢s of ihe Kirk Sc%%ion.
Undcr thi% fi)rmal th¢ lifc and work of ihe Church ha% found cxprL%%iun primarily via %ix gri)14p%. namely..
Worship. Mission. Pasioral. Financc. Youth and Propery. and arc aLlii'cly cngagcd in fulfilli
our
coinmitincnt lo thc Presbyi¢ry Mission Plan cenired on ihc Gencrnl A&%¢mbly's Five Marks 0
Mission.
Other C hurch Activitie5
The Fclliiwshi
Grou
cvolved ihrough lis promotion of social evcnls including Film Nighis.
Scottish
suppcr. FLllow%hip night% and conLLrts which havc attrdctcd an cnihu%iaslic rL%pollsL and aiicodanLC fr(Trm
th¥ ¢oinmunily. Tea, LOITLL. biscuits and fcllow4hip ar¥ ￿r¥'ed afiLr eaLh Sunda ￿ 5 ￿rviC￿ in lh¢ C-hurlh
Hall and cnjoycd by Inany. ThL fun¢ls raised by the Fellowship's cvcrkts arc donai¢d io variobs chariiics.
'rhL S¢Ld Sowets is an after-school Club, which succccdcd the Liiile Li¥hi Bearers Club whic
was
f(brinLLI in Novcinbcr 20?2 with ihc aim of giving ¢hildren from the local primary %Lh()oli*11)34P71 thc
opportunity lo l¢arn aknui JLSU% Ihrough fun gamcs, actii'ilics and audiu-fvisual mcdia. ThL Strcd Som'cr
¢ontinuL to meet WLckly on a Wcdncsday aftcr school from 3.20 .5.00 pm during7 Icm) lim¢. P4 posiiive
w()rkingi relationship w'iih rh¢ school enabl¢s ihe children lo Incci ihe Club volunr¢ers iherc a
then walk
Jl¢ly a¢ross io ihc Church Flall. On avLra8c 20 children an¢nd and over ihe ye￿￿r. thanks tn tli
upport of
their parcnt%. havc dl.%v pdrtiLipatcd in thc Easier and Chrisima5 Ewe Service¥ and LnlLrtaincd
rL%idLni% of IhL CJlLns nursing h()m¢.
The Guild mccts thc second Tuesday ofeach monih from Octobcr lo April with a varicd prob.
inviling &yue41 %peakers, having a Christmas lunch and hosiing a daffodil lea.
A Ilibl¢ Stud Grou
led by ihc Minister. gencrdlly mecis ai 7.30 pm on W¢dncsday cvening
yiar.
Inme
hri)ugh ih¢
The Flower Cjrou
cnsures ihe Church ]% dc¢(Trraied for ihe weeklv serviccs, as wcll as for %p¢¢
Al s¢rvi¢es
and cvcnl.4, inil Liilinb l a.4lLr, Harv¢.4t Thanksgyiving. RcineinbrdnLC SundJy and C"hrisima%. dna then
dL liv¢r% tIowLrs lu ihe .%iLk. Lldcrly. the berLaved or 4imply de5¢rvin8 individuals.
Tlie Churcl) History Group coniinued it5 activiiies and is opcn lo all. A church buildingl or oih
hi%ioiILal plaL¢ ol- Ini¢re%l wa5 V1511¢d. the minister pro¥'idcd a lalk on ils relai¢d hi%lOry. cliurc
arLhitLLturL and t'urni%hings, and lcd woThhip. W'e enJ(>yed lunLh and fellow%hip Io&FCthcr. -I'hc
vi4itcd in ?11?4 inl luded Fdm¢ll and BreLhin Parish C"hurLhcs: Moniro%¢ Parish L hurLh., Ea.st and ()Id
Pdri%h L hiirn li and Mu%cuni. F(Trrfar,' St l)ro4lan s Scoiiish F.pi%ci)p:Il C'hurnli and Tarf%id¢ F"()Ik MusLUln in
(ilen¢sk.. Holy Triniis Parish Church, St Salvalor's C-hap¢l. and ihc L-aihedrdl ruins at Si Andr
s,. St
Andrcws Epi4copal Church. Brcchin.. and Si Joseph's Catholic Cliurch and th¢ Mcmanus A
allery and
Museum, in Dundee. Thesc Irips have proven popular and very insiructive and will continue i
2025.
rkcy
Pxrish Newsletter
A quarlcrly ncwslericr is now produced inhou%e. li can be vicwcd otdinc via thc websiie or as &, hard copy
which is delivcred to all Incmbers and availabl¢ al the churLh door. During the Advent wason ￿ %pccial
al I colovr issuc was pri)duc¢d and dcliv¢r¢d iu dll homes in ihe willage. Througyh thi4 w'c have s
¢na
p()%iliv¢ respvn5e tv the Lhdriiable Outr￿Ch ofthe church.

EI)£fr'I.I, PARISH C-HIIRI'H Df SCO'I'I..4ND
Tru%tees' Annu#l Report and Accounis for ihe l'ear ended 31 December 2024
Financial Rei'iew:
"I'IIL priniipal %ounc of thc ChurLli's inLome i% from weekly and monthly offerings and otlicr donations
frum mLmbLrs of the ChurLh and ihe LongrLgaiion. Thcrc werc 5? Sunday scrn"iL¢5 during ?0?4, and a
service on Cl)ristrnas Day.
()i'crall, tolal un￿gI￿rIed r¢Leipts' wer¢ L53.860 (2023 - L64.729 which included a tran5fcr of fund% from
FC"M at the Union L)f £16.29?). l-his included unrc%¢rictcd ufferings. gr3nls and donLiiions rLccived
during Ihc ycar of £47.0￿3,( ?023 - £44.8991 Including a grant of £1.000120?3 £1.0661 from ihc Edzcll
Villagy¢ Iinprovcment So¢i¢ty. Gift aid lax of £7.0911 ?0?3 £7.3731 was rccla11n￿ from H MRC..
generally artributable io rhe previous year's donations. No Icgacics were received (2023 nill. although
the TNslces were notified of a gencrous legacy lo ihc Fabric fund which is expected to be received in
2(I25.
Unrcs¢riLtcd cxpcndiiure in 2024 was £61.800. (2023 £65.4151 and this cxpcndibjrc is fully analys¢d in
Nore 3 10 lh¢ AL¢uunts. The larb>esl amouni is the congregatioti's Giving lo (Jrow ¢oniribution to tl)e
C"hurcli ()I' SL(Iiland, L23 ?Ag1202.1 L21 ?771 and oihcr %iUTnifi¢3ni ami)unis WL're incurred i)n repair5 and
upkccp ti) thL" l."d£cll C hurLh, ats wvll a% i)n fuLI oil for healin¥. eleLiricity. lighiing and in%urdnLe.
Overall, there was an unsustainable dcficii of £7.940 (2023 deficit £686} on lh¢ Unr¢striLtcd Funds,
wl)ich stood al £5.9YO 12013 - L 13,430) on 31 DK¢inber 20?4.
RLCLipl% and PayiiiLnts' in the RL%trictcd funds rcflcctcd ihc aclivilics and dondliun5 tsf th¥ Fel lowship, Ilic
(jui Id dnd th¢ LOSIS L)f the SL¢d SuwLr% which WLre bornL by Ihc Youih F und. Thc F"Lllow%liip wa
Pclrticularly aclivc a￿a[￿ging thc wcckly i¢a5 aftcr caLh Sunday servi¢¢ and otl)er cvei)ts includin&i a
winter Scoiiish evening. Chrisli£in Aid lunch. HaTrcst supper and IIK 4uinm¢r Ciala Tca. Fundg biencraled
by Fcllow4hip and Ciuild a¢iiviiies were donai¢d to a varieiy of good cause5. as tshown in Note 3.
ThL Cdpiial fund* hLld and Lonirollcd by ihc Cicncral TruNlcc% M'ithin thc L ons()I IdaiLd FabriL Fund. on
bLhdl f ()f ihL l."diLII Lungr¥g7Jtii)n. w¢rL signifiLdnily IrKfL'dSLd by IrdnsfL Th fruiii bc'm un (IIL Univn. and
by il)L subSC4IILni open IndrkLt Sales of thL CarLslon, Fcrn and MJulc churLh¢4. ThL￿ fund% arc
Rc%lriL¢cd and 4olcly for ihc Inainicnan¢e and upk¢¢p of the Edzell Church. Full dctail% arc givcn in ihe
Appendix to thc Acciiunts. and at thc ycar cnd ihc l()lal valu¢ ofc-apitsl funds held on F.d7.cll'% bLhalf wa
L$56.536. 41ftLr d levy by ihL (JLnLral TrLb%iee%. and dirccted lo thc L Lnlral F-abrii Fund, of i 00/0 ()f IhL nei
propcrly %alcs valuc or £2Y.720. Thc C apilal funds ar¢ inv¢sied in a ran¥c of LquiliL%, bond% and bank
balancc%, principally in Ihc long-i¢mi Gruw1h Fund. Punds held within the Tcmpordry Fund will be
inv¢5tcd in the Growth Fund when all costs have bccn paid.
Reserve Polic).:
Ai Ihe hcgFinning of eaLh linancial year. it is thc T￿￿1¢¢5, policy io aim 10 hold funds in tlic Cjencrnl
Ailounl and l.abri¢ F"und %utTii icnt lo ci)v¢r al I running Lo%l% for the Loming yLdr, pcnding rclcipi of ih
prLViOU% ycar's Gift Aid lax rcfund. Thc Gcncrdl Accounl and Fabric Fund ai l January 2025 arc £5,990
l January 2024 - £13,430), which is far klow this Icv¢l.
As notLd ab()ve. Ihe Tru%lccs hai'c been infornied of a gcn¢rous Icgyacy to ihe Fabric Fund which is
Lxpcctcd to bc rcccivcd during 20?5.
As also noied abovL, cxpenditure exceedoj incoine giving a deficit on £7,940 on the Unr¢siricted funds in
211•4, and it will bc n¢cc8sary ¢0 oonsid¢r caretully how the day io day cosis of ihe Edzell Church will b¢
met through 2025.

EI)7.ELI. PARISH C HIIRC"H of SC'OTL.4ND
Trustees. Reporl Accounis for the bear ended 31 December 2024
Statement of Trustee5 Responsibilities:
The Inembcrs ol. Ihe Kirk Session must prepare Financial Siai¢rnenls which gijl'c sufficieni d
il to endble
an apprcLidliun ()]- IhL tran%aLlI()n.% of IhL ChurLh dunng ihL linanLi&I )'car. 'fhe IncinbLr% i)l- I
e Kirk
SL %%l()n :IrL fL%Pi)llsiblL. for kLLpin? pr{j￿r Jliountiil￿ rei()rd% ￿ hiih. on rnqUL%t, iiiu_%l r¢"fliit, Ili
rinancial FK)5ition ot ilic c-.hurch ai ihai iimc. This mu%t bc don¢ lo cn4urc ihal ihc finaT)iial 51
ILm¢ni
CIiiTiply w'ith lh¥ CliariliLs and TnJst¢L Ini'¢%lIn¢nt {Scotlandl Air ?on4 the C113ritic% Acci)un
I SLOtlandl
Rig7ulJtinns ?on6 and Thc Regulaiion% Ilncnt ConoreEJlional Finance appri)i'ed bv ihe CJLnera A%sembly
ol. Ilic C'livrLh (bf %coilaiid in 11111?
'I"licN' arc also rc%ponsible for %aleguarding the a%sc1.% of ('hurL li
dnd IdkL fLasvlldbl¥ steps fvr ihL prevLlliiun and.'or dLILxiion of fraud and oihLr irrLgula
Approvcd by thc TrnsTCCS on 97 March 20?$ and signed on their behalf,

EI)/.ELI. PARllill C'll I KC-11 Trf 51'u'11...I￿D
Tru%tees' Annuml Report and Account5 Cur the b'exrended 31 December 2024
Independent Eiaminer's Report to the Trustees of Edzell Parish Church of
Scotland
I repon on ihe acLounts of the charily for thc ycar cn(kd 31 tk¢emb¢i 20?4.
Respectii'e Responsibilities of Trustees and E%aminer
-1 l}i ('liJi It!, % Irii*lLL% jl)11siilLr rliai Ihe iudil reqiiircincni uf R lJlivn 10 ( I) (d) of the Accounts
¥LIU
RLgulaii<Jn.4 n()r apply. It is my responsihiliry 10 examine the Accounts as required under Seaion 44
I I i @J of ihL" Aci and to si4ie ￿'hether particular malters have come io my Jiieniion.
Basis of Independent Examiner's Statement
Mv Lxaminaiion Is carricd oui In aLL()rdan¢L wi(II KLguldtion I l uf ihe C-haTiIiL4 Aliounts Iscoilandl
RLgiulatiun4 2006. An Lxami￿(IOn inLludes a rekiLW of thc aLcoviiling rLLurds kLPi by illi C'l)arity aiid a
L()Inp{iri￿yn of ihL accounTS prescntcd ￿'1th ihose records. li al￿ includ¢s considcrdiion of any unusual
itei7)4 or diiLlosurcs in rhc A¢¢ouni% and seek% explanation% froni T￿￿tCe1 £onrcmin¥ iiny suih maiiLPi.
'I'he proLLdurc.4 undcnaken d£) nor provide all the ¢viden¢e Ihai would be requircd irb an Audil, and
Cl)n%L4ULiiily I di) n()t express an audii i)pininn on the % icw giN'cn by ihL Aiiounis.
Independeni Examiner. Statement
l. Wliich gviv¢s mc rcasondblL Lau¥e hclicve thal in any mRi¢rial ￿SPect and rL'quircmcntS-.
li) kLLP ILLI)Iiniing rcc(Irds in accordancc A'ith Sccrion 441 I Ila) uf ihi ?00$ ALt and Rcgulaliun 4 vf thc
200() ALLoiiiiI￿ Regu111ion&. and
10 pr¢pdr¢ a¢ioun15 ￿'hICh aLLord w'iih thc aLcouniin¥ rL¢vrd and ¢omply witl) Regulation 9 of Ihc ?O(K)
Accounts Rc8ulalions ha¥.¢ nvl Ixxn mei. vr
l(} whiLh. in Inv opinion, aitcniion Should bc drawn in urd¢r io Cnable a proper undcrslanding uf lh¢
March 2025

ED7.ELL PAR15H I'HIIR(.'Il of *iC"OTLAND
Trustees. Annual Report and Accounts for the )'e*r ended 31 December 2024
REC.'Tr-IPTS AND PAYMENTS AC'C"OI.'ST
Ill nrestrictcd . Ile5tricted
Total
T(btal
Funds 2￿24 Funds 2024 Funds 2024 ' Funds 2023
R Tr:('I-IPI4+
I)()nati()n￿. (ArAnts &. Fundraising
'eddiniT% and Funerals
Le
#¢ies
Renti)l of C hurch 11911
VA'I. refun(I friim l.Pll' scheme
I ntt're5t & In%"esiment Income
Other Rccei
ts
Transfer from Fern & C'areston
47.083
2.OlU)
6.2.47
49.130
1.000,
2.1)80
2.4.51
9311
221
701
221
16.292
lolal R Tr;C'fr' I p'rs
PAI'iIF.NTS
('h#ritublc. Activi¢ie5
CNiJvernHnc¢ (0414
C Usls of (iener#ting fr"und5
6J74
68.024
72.613
74
76
Tr.',XC'F'.6i.%lll)F'. Tr'l('Il l of Receipts over
Plli'ment4 (ti) nexl i)a%eJ

LD/.F.I.L PARISH ('II[IRC.'Il of %(-() I-L..INI)
Trustee4'Annu41 Report tlrrounl% fur iht )¢*r ended 31 December 2024
STATEMENT OF B..11..4IYI.'ES AT 31 DEI.'EIIBF.R 2024
lj nrestricled
l.'und5 2U24
Re5trirted
Tr-und5 ?024
Total
2023
21124
B4nk and De
l J4nu4r
)osit 114lRnce5 al
Movement in ihc Year
IDvfiri¢llExci's5 of Rvreipls vi'er
I>Mvments Ifrum prei iuus pa¥e)
7.Y401
1971 {8,037)
13.790)
Tr4nsfers
B*nk Depo)%it B*l#nLes xt 31
Ikcemher 2024 l%ee N'(Ile l )
14
Inve1￿lMen1S xt Mg4rkei Value
Ib % I nveslibrs .1 ru%1 (Nul¢ l)
Iiift Aid receIV￿bIe
I'h<'4é. Airiiuni4 ￿{￿ri, xiipriiThi.d l)1 ihi. I￿1r￿ Sessinn of F.117.ell Parish C-hurLh of Scfitlxnd ijn 27
MArch 21124 sieneil ¢hp?r hehwlf hv.,
10

EDZELL PARISH I'.HI,'RC.'H nf SC.OTI.AND
Tru5tees' Annuul Report and Account5 for the year ended 31 December 2024
Notes to the Accounts
I ,Movements in Fitnds during 2024
l Januxrv
21124
Receipt%
Pa>'m£'nts
TrAnsfer$
31 Ilecembe
2024
L'nrestricted Fun
(Jeneral Tr und
'Jbric F und
13.3114
(Jl.8O0
130
Total Ilnrestricled Tr'und5
Reitricle(l F und8
1,113
1.480
4.269
300
(800)
Fell()w4hii)
Youth F'und
6211
10.(TrOS
123
20
Total Restrictcd Funds
().4cts of Unrc%triLtLd Dc%i
)nalLd Funds
CJLncrnl Fund - u4¥d fi)r lh¢ d¢ly l() day running of ihc Cl)urcl)
F<2briL Fund - Inoncys SLt asid¢ lor the iiioinl¢nan¥c of Ilic C'l)urL,li properly
Pil
I)SLS ()I' IIL%lriLILd l. lind
Juild - thL inL(¥inL dnd L xpenditur¢ of thL ( ¥Ui Id
Fcllvw%hip - funds rdl%Ld lor il)driiy by brinb)ing people together for iocial ev¢nis
YoLlth Fund- for youns. p¢uplc wiil)in Ed7cII, including il)c Sccd Sowcrs
Flcn¢vol¢ni Fund - may be uscd tor provi%ion% to the parish nccdy

EDLELL PARISII C.'HIIRCII of SC'o'ri.IlNI D
Trustee%' Annu41 Report gnd Accounts for ihe year ended 31 December 2024
2 AnAI%'si5 of l)onation& Cjrantf ynd F"unilraisin2 1 ncome
l)on#tion5. Clrunts #nd Fundr¥isin2
Ilnrestricted Re4tri¢ied Total 2024 Tut412023
Fund$ 2024 ' Funds 2024
cn P!atL ca.sli (Iffcriiib.
C'IILIIULS, B.InkLr'% Orders and other
( Jift A id iJx rLLIIV¢fLd
.'d/.cll Villagi IniproviinLnt SoLiLIy
LLd S()wer% l ?l)?.I l. iiilL Li
Trl)i Bcarer4
()il)¥r donaiiui)% and ev¢nis
9.¥X4
28.60?
7.091
.0(111
5116
13,R17
28,fi02
.1100
xix
4,252
6.257

-DL Tr:I.L PARI.%II I."HIIRC.'H of SC'OTLANI)
Tru%tees' Annual Report and Accounts for the year ended 31 1)ecember 2024
3 An#lvsis of Pavments
- I" I'nre5tricted
Restricte(I
Funds 2024 Tr'unds 2024
lotal I
21124
)t#i 2023
C hthritAble Aetii'itie5
Mini%¢rics and Mission
PresbviL TLduL
M ini%lLr % trav¢1 ¢x
Pul it %u
Cliurcii clcanin
()r
ani%1% and wcdding diitics
C hurLli rL'LairN: IndintLnLtiIL¢ - N()Ic 7
Hall r¢
Hall C'liair
i an%L K¥pair4 dnil iinprovemcnt
.Man%¥ ii)uniil lax
I leat and li
ht
Insunnce
TLILplionc and iiilLrnet
Note 6
23,269
1,397
1,-397
461
7XII
200
1,810
1,460
15.0411
5.504
2.?40
2.().A6
1.-329
2,923
5,396
3,$6111
1.329
2,923
5.-IY6
975
7.93
3.85.fj
¥7X
1,462
179
1)24
and
?4
CC'l.I liLL'nLL
World Vi¥ion doi)ations
C'l)ri%linJ% trcc and Larol .servic¢
MINL LhJrily d(bnJlii)n
I l i.%l()ry ( Jr()up husl
C'i)i?)Iniini(11) Winc
(iuild - Hoinc lor Cjood
ljuild
LLapilJli()n fLC% and InisL.
l Juild l)r()jLiI 'I-ru%l .%D()nsi>rship
l-.el low%lii
lil.% f(Trr Livcnt
F¢llow4liip - C'liri%tia21 Aid
Fcllvw511ip - BrLLI)in F'lo()d rclicf
-cll(Iw.%hip - C-r(1%sRLJLII
336
300
25
555
3.16
25
555
2x7
102
501)
2711
500
6XII
¢0
6()V
()()9
1,200
700
.119.$
7110
F¢llow%hiLRSABI
Fel Ii)w'ship. -- 13r¢4liin Soup Ii)itiativc
' ship %LoilJnd Charily AirAnibulanLc
F¢ll()w%hi
Watcr Aid
l-cl low'%liip
()thLr donJti(In%
Youlh %ecd %owci's, cr<?11 ai)d SLIFpIiL
Yoii¢h I'rojccl Triisl spJ_n%i)r%hip
Youih birst Aid Irainin
Youih 13iblc5 and New Te%(am¢nl
-l(Kl
2011
31K)
19?
425
200
901
154
TOTALS
vovernAnce ('ii%t5
cndcnt Exaininer s f¢¢
13

EDZEI,I, P.4RI.411 C'H IIR('H of SC-.I)Tl.IlND
I'ru5tee4'.,Innuthl Report and .4ccounts for the vear ended 31 December 2024
4 Nlinister's Stipend
Al I C hurih ()f 8L(Iildnd Longre¥ation% Li)ntribulc lo ihc Ndlional SIipLnd Fund which hcars ih¢ L()%ts of all
ini%tLr%' %lipcnd.s dnd Lmpl()ycr % ci)nlributic)n% fi)r Ndli(Inal In%uranLC. pcn%i()n dnd housing ind loan
fund. Miiii4l¥r% %lip¢nds arc paid in dLLurdancL With tliu National SIipLnd SLale whiili is r¢ldlLd tu yLars
ol- %ervice. For 2024 the Miiiiiiiuill Stipcnd K¥'a4 L31,64? £1nd the Maxin)uin %iip¢nd l in the fifth and
ubsequcnt ycars of %¢rviLLI £38,884.
Investments - ('hurch of ScotlAnd Investori Trust
Deposit Tr und - I Inre5trictcd
2024
£2,5111J
L.31)0
Lll,ono
2023,
£2.51MII
2 1SLiiLv()ILnl 4L¢()uni
3 ( JLn¢ral PUr￿0￿C
Dei)osii Tr und - total
£13 800
£13 800
I nc()mi. tr'und (•L7niJr411)uri)oye4
2024
20231
L osl ()l- lJnil
ValuL ()f Unil% ill I l Dcceii)bLr
MdrkLI Vdlu¥ ()I' L. nils ai 31 D¥L¥inbcr
£11.06
L i n.()()
£i.-sui',
| ('hurch of SciJtl#nil I nyc￿¥1￿)r4 1.ruit - 11 nr('strictcd .1 iitjil
£15311
£1$ 301.
(prow tli fr-und - l)rgthn Fund
Nuiiihir ()I' L'niis
2n24
I.UX2
£2.602 |
2023
VJIUL (Il. Llnil% dl .31 t)LLLinh¥r
Markci Valuc ol- I Inits at l j j)c¢cmi)er
L2.602
L().3
£6.903
£6.3UII
14

EDLELL PARllill CIIIIRI'II ofSC.OTLAND
Trustees'.Annual Report and Accounts for the vear ended 31 December 2024
6 Givin% to Grnw Coniribution - formerli. Ilinistries and %Iissi4)n Contribution
2023
Ciivin
10 Gn)w Contribution
Lcs%.' Endowincni incotnc
(IlLbe rLni
Transition fundin&_
40.12X
37,279
1.1.71
3.141
1.1.
5 1600?
-rhe ¢nd0￿'McnI in¢om¢ d¢rives from a holding in thc Consolidaicd .Siir¢nd Fund held by Ihe Lcnerdl
Tru%lC¥S ()r th¢ L'hurLh of Scotland on bchalf ()f ihL" F.d/.¢ll ¢(Trn¥r¢¥aiion. Title to tIiL Ldi.cll Ci
chc 1% al%0
hL Id by ihL Gcncral Tru%tcL% for ihc bcn¢fil ofihL EdzLII Lun¥regaiion, and rcnt% rci¢ivcd arL
againtsi iIiL Givin¥ 10 Gruw coniribuiion payablc.
The ner Ciiving io Clrow coniribuiion payable for 2025 is £26.X90.
7 Tr'dzell I'hurch Tepairs
A programme of rcpairs and mi)d¢51 iinproi'cmenis io ihe Church and Hall ai Edz¢ll was %ian¢
IhL previtTru% year. in¢luding further repairs to the Towcr and rcdccnraiion after water damil&Fe,
inipruvcmLnt* tu the ligililing. Thc Ilall Iloor was rc-S#ind¢d. and Ihe moveable pafflilion wa
during
rviced.
Diiring ?11?4. nlw doors. inLluding firL. d(M)rs. wcr¥ fillcd irtlcrnally dnd ¢XiLmally. cupboard%
rcpainiin¥ lh¢ ¢xi¢rior of th¢ Hdll. Ncw chairs wcrc purchas¢d for ih¢ Hall.
adL and
8 .1 rustee Remvneraliun Relaled TT4ns#¢1ion% durin% 2024
Tru%tces rcL¢ivcd rcinunLrJtion and b¢nefil of cxpenscs iotslling £? 913 bcing Council Tax on
on bchalt. ol. Rcv. A S Wayne Pcarce during thc ycar.
he Manse

ED7.ELL PARISII C.'HIIRC.'H of SC.'()TL.4ND
Trustee5' Annual Report and Accounts for the l'ear ended 31 December 2024
-4PPENDIX- Funds Held on Behalf of the Congregation by the C'hurch of Scotland General
Trustees
I'I)NSOI.IDATTr'D FABRIC.. FI.ND
2024
2023
C'*pital Account- Fund $6- Deposit Fund
£2
£40 $82
l apital Account- Fund 46- Growth Fund
NuTnbLr i)l- L nit
L"o%t of Units
Value uf Units at 31 Deccmber
Mdrkci Valuc ol. Uniis at 31 Dcccmbcr
36.360
£165,1I74
£038
£231976
£82,fi%5
£lJJ 629
C-apital Arcount- Fund $6- Income Fund
Numb¢r ul. L nilb
C'o%t of Uniis
Value nl. Unils at 31 [)ecCm￿r
Mark¢i Value i)l- Unil4 al 31 DLLember
3.892
£33,625
£1 l.O(I
£42 6$6
C'apital Accouni - Fund 84_ Ttmpor#ri. Fund
prupi rly ILI"). payJhl¥ Iv (iinLrdl Tru%l¢C
£297,218
£?9.7?0
£116780
Re%enuc Account- Fund $0
L'r¢dii IldldnLL di 31 L)LILiiibL'r
£57 059
l utMI N'Mlue held the (Jener*l I'rustees
ThL Union of Edzcll Church with Fcrn Carcslun & MLnmuir broughi iogcthcr the C'apital and Rcvcnu¢
Fund% h¢ld by ihc (i¢n¢rdl Tru51¢¢S in Ihe Consolidaied Fabric Fund on bchalf of bvth Congrcgalions.
In 2(124. 1.-d7ell Kirk Se%%ion requcsied the Cjcnerdl Trust¢es to iran%fcr ihe investmen[% held on it% bchalf
in b()th thL I)Lpo%iI Fund and ihL Incomc F'und io the (Jrowth Fund. which 1% intcndLd to bc a k.IlLr lung-
Icmi inv¢%im¢nt. and Ihcse Irdnsfcrs wcre LITcclcd in July ?{124.
Tlic Tcmporary Fund5 hold the net pr(Keeds of ihc salc5 during 2023 of thc Car¢ston and Fern cliurchc5.
and the Nale in ?024 of ilic Maulc Mcmorial Church at Tarfside. When all costs ol- the sal¢4 have been
mcl, thc ( i¢ncrnl -1 ru%tees havc ¢(Trnfirnied that the moncys in the Tcmpornry Fund. le4$ a levy of I 110/￿ or
£29.7?O. will bc fLinve%tLd in ihc Cjrowih Fund. Th¢ Ictry rclained by ihe Cienerdl Tru%tcc4 will b
applicd io thc Ccntrdl Fabric Fund. for th¢ kn¢fil of C hurchcs with insuiTicicnt funds.
No funds wcre withdrawn from Coftsolidated Fabric Fund during the year. Dividcnds and ini¢res1 were
crcdilcd to Ihc Rcv¢nu¢ A¢¢ouni - Fund 50. Con8rcgalions may call upon funds held on Iheir behalf by
the CJ¢neral Truste¢s in iheir Revenue Account lo mccl variou5 fabric and oiher costs of running iheir
churches.
16