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 DOcu￿n*
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 spirit￿1 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
ObJecti￿S 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 l￿d 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 congr￿tion 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. ￿￿k1￿j 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 F￿nIsheS despite the
link¢3ge being formlly broken in JOn￿ry 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 l￿d 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 Janl￿ry 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 TEmE￿r 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 Coryregatio￿l 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 D￿nity Pa¢tyh Chu¥ch ol Swtl•ThY
trusl•eslmèmbers of
Reglstered charlty SC030799
ThUm￿r
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
N￿terS 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 Part￿Ular matters have come lo mi attention.
Basis ol indgpendent My exarninat￿n 15 carried out In a￿ance with RegulatKJn 11 of the 200q Accounts
•x•miner's $t•tMient RegLtla1￿ns. An examinatyon Includes a review ol the accounlirig rerords k•pl by the
charity and a comparison af the acts)unts presented wilh those records 11 aso includes
onsioeralion of any unusual Items or disclosures in the accounts and seeks
explanations from the trustees conceming any such mattets The procedur•s undertaken
do not provxje all the evidence that would be required In an audit and, con*quenlty, I do
not express an audit opinion on the gwen by accounts.
Indop•nd•nt exarnin•r'8 In the course of my examination, no matter has come lo my attention
statgment
which gives me reasonab￿ cause lo believe that in any material re¥
requif8menls
to keep accounting rerA)rds in accofrlance wilh section 44111 lal of the
Regulation 4 of the 20l￿ Accounts Regulations. and
to prepare accoun15 which ac￿ld with the accounbng records and co
Regulation 9 01 trte 2006 Accounts Regulatrons
the
005 Act and
tywfth
have not been m8t. or
to in my opinion, attentson should be drawn in order lo enable a
t8 lo be re￿hed.
roper
Slgn•d.'
Namè..
Rgl&vaftt profossional
quaiifi¢atlon{$l or body
Ilf anyl-.
Date:
Addro9S'.
"Ae88e de*te thts *Jrrfs In the braL*eis 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￿ un￿StrICted
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 ReMernb￿ance
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
l*nc• bll
01-J•n-24
CXrt8￿ry Tr4n51ers
resourc
14n¢¢
11)ec.24
resc￿1(*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 Brave￿One.
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