THE CHURCH OF SCOTLAND ABERUTHVEN and DUNNING PARISH ABERUTHVEN AND DUNNING PARISH CHURCH OF SCOTLAND TRUSTEES'ANNUAL REPORT AND ANNUAL ACCOUNTS 2024 CONGREGATION REFERENCE NUMBER: 281629 scorrisH CHARITY NUMBER: SC030799
The Tntstus w¢s¢nt the and financial Staten for The of Scotland: AbenJthv¢n ¢Jnd C>ThvvJ Parish awrth for th¢ year ended 31 December 2024. Reference and A+*ninistrotive Infornwti Charity Name.. The Church of Scotland: Aberuthven and Dunning Charity Re9iStrotion No: SC030799 Cor,gregatiom Re. e-ence No 281&29 I rusyees Within the Church of Scotland. the persons having the 9enernl control and manage of the administration of the Church are the members of the Kirk Session. including ent the Principal Off ice bearers as at 31st Decernber 2024
Bonk¢rs Bank of Scotland King Edward Street Perth PHI 5UT Off Ice bearers
6overniry DOcun The Church of Scotlond.. Aberuthven and t)unnin9 is o registered Scottish Charity ( SC030799) and operates under a Unitary Constitution. This meiins thot the Kirk Session is responsible f or the f inonce. property and spirit1 welfare of the coryre9Jtion. Recruitment and Appointment of T•*$ Members of the Kirk Session are the chority trustees. The Kirk Session members the elders of the church ond are chosen f rom those members of the church who ar considered to hove the appropriate gif ts and skills. Organisational Strvctwy The Kirk Session IS moderated by the interim moderntor. The parish also has a Presbytery Elder. o Health ond Saf ety Advisor. and a Prnyer Choin C- with Aberdalgie and Forteviot). Our Treosurer and FIn(ce Convene- deals with the weekly offerings. pays accounts ¢]nd keeps the f irnnrilli . are hvo buildings to serve the communities. The buildings are well maintained under eye of our Fabric Convener le ObJectiS and activities The Church of Scotlond is Trinitorian in doctrine. ref ormed in trndition and Presbyterian in polity. It is to 9lorify God ond to work for the advancement of Chri kiThJdom throughout the world. As o NotioFM]I Church. it ocknowledges a distinct tall duty to briry the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It to-operntes with other Churches in various ecum bodies In 5cotlond and beyond. cal Aberuthven ld Dunning was established on l January 2014 after the Presbylery of Perth's decision to odJust the 5tewartry of Strathearn and to create two new churches. Aberuthven ond Dunnirwj was linked with Aberdalgie oro Forteviot until January 2024. The Parish Statistics wblished by the church shows thot we are servin9 a parish community with o popjlation of 1776 mainty concentrated in the two vill(y3es of Aberuthyen and t)unnin9.
erview 2024 Duriry this year the congrtion continues work towards to direction of the Perth presbytery Plan in the conviction that the good news of the Christian faith Is olway relevant. Seryices in both buildiFvJs continue to use screens to help siFYJing ond in this visual to help make points register we are grateful to those who help with this. Aberuthv continues to utilise the hos had the digital hymrnry which Is operated by a team of volunteers we are grateful to those who volunteer and to the congre9Otion for embracing the challenge. In tsunnirg we have a full-time orgJnist/pianist and-a Choir 9 voices, performirwj an Introit every Sunday. with various other items being perfor as and when needed (Hoty Communion etc). They meet every Sunday to rehearse be the service. leadin9 each item of praise from the f ront of the Church and where appropriate teaching It to the coryregation before the service commences. The gen feedback from the con9r¥tion is always very positive. all stating that the Choir hugely helps the congregational singirwj. k1j the siP¥Ji of o new item much more a positive experience. We are gratef ul to the faithful choir members who attend rehearsols re9ularty in order to help the onpin9 mission and praise of the coryrega re on. Our House Group continues to meet most weeks for a cup of tea and o time of fellowship. pwer and o bit of 8ible study. We have been workiThJ through ts series o tOPiCS usiThJ the Scripture Union Lif eBuilder booklets. We continue to hope thot it might be possible for another Group (or Groups) to start up some time in the f uture. Oun Pwtr Chain continues to serrfe as a link between the two FnIsheS despite the link¢3ge being formlly broken in JOnry 2024. the 9roup contains 16 pjrticipants. an it has Comections with other prayer units. It supports people wherever there is nee ond requests ore worldwide. All who pray and all who are prnyed for feel blessed to t* in Gods embrace. Our Health and Saf ety Advisor ensures that the P A testiThJ has been done in Aberuthven and Dunnin9 and both Churches passed. All electrics in l)oth Churches. h kitchen and toilets are checked on a regular basis and are in relatively good condition All f ire extinguishers ond blankets plus smoke detectors are also checked on o yearty bosis. Our property Convenor ensures that all property Processes are delivered oppropriate We continue to serve communities in the following w(rys.
In Aberuthven the established connections with the Primary school have continued ith the church beitvj an established port of the schools year with invites to celebratiorÈ of success, sport days, request to provided help and ref rLshments at the school f ete ddition to the school attendir¥J for their Easter service In the church and the mini took a Remembrance service at the War Memorial for the primary school. The estoblished relationship with the Villoge Hall has allowed us to assist at the Pensio Lunch to support the Wednesday Youth Club with an open invite to Chsjrch but helping celebrate ot Easter. Harvest Service. involvement in our Remembrance Ser and Christmas Carols. On Remembrnnce Sunday Auchternrder Army Cadet Continge was present at a well-attended service. Our themed services Baton Roll etc. have continued to provide and invitation to the community to come along to church. The community Supported church fundraising. ter rs. ce In Dunnin9 the Scouts and uniformed groups attend the Remembrance Day service the war memoriol and followed by the church seThice. The relationship with Dunniry Community Council continues. The church parlicipated In the Little Cjunnirg Fair wit stalls f or church fundroising. Funds rnised f or other organisdtions are detailed in the accounts. The Perth and Kinross Worm Welcome Fund 9ront was achieved both in 2023/24. the café in the church and various breakfast being provided in Aberuthven and the light lunch and Craf t Club continuing in Dunnin9 by partnership working With DunnirvJ Community Council. In 2024/2025 The Perth ond Xinros$ Worm Welcome Fund was ochieved in Aberuthven for café, ref lection and work with the Primary school. Ith There are nine developments to report The Kirk Session have thanked f or his service and which has Deen an uncerTain year ld hove extended n*ra¢t 0$ Locum Ministtr into 2025 to ensure I'l through this continuing period of uncertointy. has established Worship Groups in both locations and iil-ship services has changed f rom the 1st April 2024. Services in Dunning ore held every Sundoy other than the 5th Sunday whe worship is attended in the planned supervising church Dunborney. Servic Aberuthven are now held every Sunday. Development hos been restricted pending the outcome of the presbytery review, consumin9 much time of all trustees through the yeor with the fi approved Legacy Perth Prubytery report statlll9 that the linked char9e w in
Abendalgie ond Forteviot bein9 delinked. To be followed by the union of Aberuthven and Dunning beirKJ broken. with the coryre9ation being split i two Local Mission Churches supervised by two churches in different networks. Guoranteein9 the Dunning Buildin9 for the durotion of the plan leoving the f uture of the Aberuthven Building under revielv until June 20P4, having been inf ormed that our formal appeal in 2023 premature. In Janlry 2024 the delinking of Aberuthven & tiunning from Aberdalgi Forteviot was completed. The planned review of the Aberuthven building all aspects of congregational lif e aj¢ ainst the 5 marks of mission by the Presbytery Committee did not take place In 2.-.. E nsive wor being carried out by the congregation witk, Cofe @ the Church in Aberuthven ond the Cratt Club In Dunning has continued after the grant was completed. Aberuthven has continued.. monthly prayer ond ref lection f ocusirg of qui personal ref lection on various topics. this has been a greot opportunity t reach out to the community. Our support to the Aberuthven Village Hall Youth Club via a donation of £IOOO towards the cost of a YMCA Y¢uih Worker. Af ter community f undraising the Children facilities in Aberuthv have been upgraded and appropriate activities provided. The community nomed this the'VTP area, it has been enJoyed by con9re9Otion of all Oges. Support was provided to the Dunning Welfare Asso¢iotion via a donotion £4001.64. to but and ve In 90ing into 2025 os in 2024,2023 and 2022 it is vital i. thot there is a need to ensure pastoral care f or everyone, ii. that there is a deep aworeness of God os o livirvj God Whose power is availcble through prayer iii. as everyone (even if claiming not to be 'religious' !) has o world view. that there I presented in the communities of Aberuthven and t)unning an accurate picture of th Christian faith as a world view which is deeply carin9 f or individuals and the commu and true to science, to history, to the sociol injustices In our global village, to the practical needs of folk. ond to experience.
STA TEmEr OF TRUSTEES RESPONSIBIiifIES The members of the Kirk Session must prepare f irKmcial statements which give suf f icient detail to ernble an oppreciotion of the trnnsoctions durin9 the f Inancial The members of the Kirk Session are responsible for keepirg pr¢per accounting records which. on request. must ref lect the f inancial position of the Church ot tho time. This must be done to ensure Ihot the f inancial statements comply with the Charities and Investment 5cotlond Act 2005. the Charities Accounts {Scotland} on the Regulations 2006 and the kegulotions Anent Coryregatiol Finonte approved b the General AssembPy of the Church of Scotland in 2W7. They ore also responsible saf e9uardipvJ the assets of the Church ¢)nd must take reasomble steps for the prevention and lor detection of f raud and other irregularities. or Approved by the Trustees dnd Si9ntd on thelr behalf Date .... RESERVES POLIC It is the Trustees policy to hold reserrfes of twelve months expenditure includiry Desi9lMlted Funds to meet ary urnnticipjted needs. At the yeor end the Church held unrestricted cash funds of £57612 which includes a Fabric Fund of £774
APPENDIX 3 S(nlli5h Ctriafrfv Rewièio Independent examiner's report on the accounts R•port to the Abonrthv•n Dnity Pa¢tyh Chu¥ch ol Swtl•ThY trusl•eslmèmbers of Reglstered charlty SC030799 ThUmr On the ac¢ount• of tho charlty for th• porlod Penod start dale month J•nuary Perfod end d Month te Yo•ff 2024 D¥y Yoar oi to 31 2024 S•t oul on pag•8 ihefvm NterS c4 •Mi Rg8pectiVg The chanty's trustees are res[L)nsib for the preparation of the accounts aecDrdan responsibllttlas of with th8 lemis of the Charities and Trustee Investment IScoJandl 2005 Actiand the tru8tees and $xamlner Charities Accounts Iscollandl Regul8kn"ons 20(ffj las amended) The chanlytruslees consKlgr that the audil requirement of Regulation 10111 Idl of Ihe Accounts ReguLqlions does not apply. 11 Is my responsibility to examine the accoun15 as required Inder section 44111 Icl of the Act and lo stale whether PartUlar matters have come lo mi attention. Basis ol indgpendent My exarninatn 15 carried out In aance with RegulatKJn 11 of the 200q Accounts •x•miner's $t•tMient RegLtla1ns. An examinatyon Includes a review ol the accounlirig rerords k•pl by the charity and a comparison af the acts)unts presented wilh those records 11 aso includes onsioeralion of any unusual Items or disclosures in the accounts and seeks explanations from the trustees conceming any such mattets The procedur•s undertaken do not provxje all the evidence that would be required In an audit and, conquenlty, I do not express an audit opinion on the gwen by accounts. Indop•nd•nt exarnin•r'8 In the course of my examination, no matter has come lo my attention statgment which gives me reasonab cause lo believe that in any material re¥ requif8menls to keep accounting rerA)rds in accofrlance wilh section 44111 lal of the Regulation 4 of the 20l Accounts Regulations. and to prepare accoun15 which acld with the accounbng records and co Regulation 9 01 trte 2006 Accounts Regulatrons the 005 Act and tywfth have not been m8t. or to in my opinion, attentson should be drawn in order lo enable a t8 lo be rehed. roper Slgn•d.' Namè.. Rgl&vaftt profossional quaiifi¢atlon{$l or body Ilf anyl-. Date: Addro9S'. "Ae88e dete thts Jrrfs In the braLeis rf Ih•y appty Mth• w)rc do appty. set put Ihcee matters Cc to yt)vr rolbmryny pa
ABERUTHVEN AND DUNNING PARISH CHURCH OF SCOTLAND Statement of Balances At 31 December 2024 Note Unrestrlcted Oesl8nated Restricted Funds Funds Fund5 Total Funds Total Funds 2024 2024 2024 2023 Bank & Deposlt 8alances Bank balances brought forward 45,779 770 13,512 46,108 Movement In year Exces5 of receipts over paymenis for the year 11,059 460 io, 13.953 Trnnsfers Bank & Deposlt balances urrled forward 5&838 774 13,052 70, 60.L%i Investments ai Market Valu* Total of Fund5 held with Churchurch ofscotland Investois Trust 20, 132, 354, 20.287 120.803 Market value of Investments As detailed In Appendix I 509,465 Debt0 unStrICted Tax re£overable on Bift aid Llabllltles unre5trlcted The A¢counts were approved by the Kirk Session on For ai',1 ..5esslon Cltrk ..Treasurer
ABERUTHVEN AND DUNNING PARISH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2024 Recelpts and Paymtnts Account Unrestrocted Oesllnated Restrlrted Total Fund5 Funds Fund5 2024 2024 2024 2024 20 Note Donations Weddings and Funerals Use of premises Fundraising Re5trlrted Funds Intome 12 1 dividends/interest Legacies TTS. General Trustees Fabric a/c Fairtrade Agency Collections Donations for Minislers retirement Total General Fund receipts Unrestrlrted funds General Congregational alc Int Income distribution 41991 41991 959 220 1770 1770 584 133 325 540 519 31698 31698 23 692 1280 20$ 78528 1280 205 79073 648 770 265 540 962 468 962 392 658 Total Recelpts 79958 80503 73 15 Cost of generating lund5 Charitable activities Governance costs 30 68512 357 io 37 15 69512 357 59 69899 59 62 Exce$5 of recelpts over payments 11059 -460 10603 13
NOTE TO ACCOUNTS FOR YEAR ENDED 31 DE EMBER 2024 l Analy515 of Oonatknns Unre%trlrt¢d Restrkted Funds Fund5 Total Funds Tai Fufyls 2024 2024 2024 20b Offering5 Plate and FWO Offering5 Dlrett Debits Tam recovered on Gift Aid Oonations 9,120 16.834 6,636 1.246 135 8,021 41.991 9,120 16,834 6,636 1,246 135 8,021 41.991 ,866 .269 .811 Grants received Book ol ReMernbance Other donation5 including Stewardship TOTAL 2 Analysls of Payments Cost of 8eneratln8 Funds Fundraisinrf C05t5 .733 •,959 30 30 io io 3 Charltable 4ctlvtlies Ministries and Mission allocation 10,521 725 10,521 725 .276 728 ,068 225 .226 Presbytery dues Ministry expenses Pulpit Suppty Ministry Assistance Manse Council Tax 313 14,072 313 14,072 flepairs and Maintenance.. al Aberuthven Church and grounds bl Dunning Church. Hall and grounds cl Aberdalgie and Forteviot Manse Glft to Aberuthven Youth Club 5.908 16,648 5.908 16,648 320 227 864 Heat and liqht Inskjrance 7,744 3.348 334 7,744 3,348 334 1,363 3,122 569 175 1.280 2,388 69.512 907 228 921 247 150 564 31 648 Piiniin8 Stationery and postage Church oiflce including computing Or8anists and music Warm Space expen5e5 Book ol Rememberance costs Agency payments Other 1,363 3,122 569 175 1,280 2,388 68.512 408 038 Govèrnance Costs Independent examiner's lee 357 357 315 TOTAL PAYMENTS 68.899 69.899 Support costs have not been separately identified as the Trustees consider there is only or*e charttable activity. Therefore support cosis relate whol{ to that èclivity. 54363
ABERUTHVEN AND DUNNING PARISH CHURCH OF SCOTLAND Notes to accounts for ear ended 31 December 2024 3 frustee Remuneratlon and Rd•ted Party Tr•isxtiL Two Tru5tppr .- Jur inteyim m¢yJerator feceived £14072 as locu minister ill'l,, J £1[. All Church of Scotland £ongregali?n4 L()ItTioJli J Ihv. National Stipend fund which bears the costs ol Min¢sters' siipends and and ernployefy coniiibuiiions lor national insurance. pension and housing loan lund. Ministers, Slipen are paid in accordance with the national Stipend scale, which is related to years of ser¥ice. For the yea under review ihe minium stipend was £31642 and the maximum stipend in 5th and subsequent years Service Is £38884. 4 MOVEMENT IN FUNOS lnc• bll 01-J•n-24 CXrt8ry Tr4n51ers resourc 14n¢¢ 11)ec.24 resc1(S Unrestrftt•d Funds GÈneral Fund General Congre8ational Purp Total Unrestylcted Funds De5i8nated Funds FabFIC ftestrkt¢d Funds l Martin McLafen 6eque5t 2 Williarn D Mclnroy Trust 3 James Swofd Fund 4 Dunning &Jnday Club S AIDYouth Fund 6 Specific Office 7 Funds Garden Mu51C Total Restricted Funds Total Fund5 Total Unrestricted Funds Total Designated Funds Total Restrided Funds 27,490 18,289 45,779 78.528 1.430 79.958 6A BQ4 37,119 19,719 56.838 68.899 770 774 507 2.545 1.969 2,861 2.942 2.013 374 3W 13.512 46 133 553 2,678 2,254 2,861 2.019 2.013 374 285 77 13.052 45,779 770 13,512 79,958 68,899 56.838 774 13,052 TOTAL FUP4DS Purpow of Desl8nated funds Fzbric Fund,. Thi5 fund meets the cost of repa*rs to all of the church propertie5 beyond the bud8eled amount In ihp General Fund and for renewjal ol equipment. Purpose5 of Re5trbrted Fund5 i The Jamès al Chrlstina Martln Bequest is to be used at the dts¢tIon ol the Minister 2 The Jamès Sword Fund Is to provide help for people In need on the Parish of Ounnin8. 3 The William Mclnroy Trust is to be used ¢or on Éoing mainitrnance of h15 BraveOne. 4 The DLTrnnln8 Sunday Club funds were raised by and are lor the use of the a Sunday Club in Dunnin8 5 AID Youth Fund.- provides for the ministry io youn8 people within the parish by providin re50urce5 for special projects Including equtrpmeni and sponsonft8 of courses 6 Thè Durtnlng Officè funth are Irom monie5 r•ised to creaie a new office at thJnnin8 7 Thè Garden Fund is for ihe on8oin8 rnainlenance ol Churth 8rounds. 8 The Music Fund Is lor the prowsion of mate¥ial lor the choir. 60.061 69.899 70.664 The funds for alc's 1.2.3 ale now held th The Church of kntland Investors Tfust
ABERUTHVEN AND DUNNING PARISH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2024 APPENDIX I FUNDS HELD ON BEHALF OF THE COPIGREGATION BY THE CHURCH OF SCOTLAND INVESTORS TRUST CAPITAL ACCOUNT 3111212024 3111212023 56 Consolldated Fabric Fund-cap Value of balances Value Balanc TOTAL 506801 ABERUTHVEN AND DUNNING PARISH CHURCH OF SCOTLAND YEAR ENDED 31 DECEMBER 2024 Appendix I FUNDS HELD ON 8EHALF OF THE CONGREGATION BY THE CHURCH OF SCOTLAND GENERAL TRUSTEES 50 Consolidated Fabric Fund-REV Credlt balance at 01 Jan 2024 15-Feb IYE interest 15-Mar I/F dividend 15-May O/F interest 15-May GIF dividend 15-May QJE interest 31-May Q4 allocation of support costs 31-May QI allocation of support costs 30-lun Q2 allocation of support costs 15-Au8 Q/E Interest 1S-Sep I/F dividend 3¢>Sep Allocation of support costs 15-Nov DIF interest 15-Nov GIF dividend 15-Nov OJE Interest 09-Dec Energy cost5 09-Dec Insurance costs 09-Dec Fabric expenditure 09-Dec Q4 allocation of support costs TOTAL 100 555 9,515 1,969 19 -576 -43 -748 iii 555 -43 9,290 829 146 -7744 -3348 -6360 .643 23,089 -19505 Credit balance at 31 December 2024
ABERUTHVEN AND DUNNING PARISH CHURCH Appendix 2 Addltlonal Funds held Church of Scotland Investors Trust 31-Dec-24 Growth Fund Unit price at 15108/24=£6.19 Units Cost Value l General Purposes No. I 2 Poor Fund 3 Stephan Palmer Bequest 3470 1330 140 1521 578 300 22139 8485 893 Total value at 31-12-24 2399 31517