## NEWRY & DISTRICT MASONIC CHARITY COMMITTEE 

## RECEIPTS AND PAYMENTS ACCOUNT 

## Year ended 31 December 2025 

|Year ended 31 December 20252025|||||
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||Funds|Funds|2025|2024|
||£|£|£|£|
|Receipts|||||
|Donations and collections|19,765.00|2,750.00|22,515.00|27,473.30|
|Gift aid tax refund|4,393.94|-|4,393.94|4,473.49|
|Miscellaneous income|740.00|-|740.00|800.00|
|Bank interest|322.60|-|322.60|157.26|
|Total Receipts|25,221.54|2,750.00|27,971.54|32,904.05|
|Payments|||||
|Donations to charities|24,031.94|2,750.00|26,781.94|31,888.00|
|Miscellaneous expenses|450.00|-|450.00|557.16|
|Bank charges|45.64|-|45.64|94.87|
|Total Payments|24,527.58|2,750.00|27,277.58|32,540.03|
|Net receipts (payments)|693.96|-|693.96|364.02|
|Transfers between funds|-|-|-|-|
|Net movement in funds|693.96|-|693,96|364.02|
|Funds brought forward|22,922.69|-|22,922.69|22,558.67|
|Funds carriedforward|23,616.65|-|23,616.65|22,922.69|
|STATEMENT OFASSETS AND LIABILITIES|||||
|31 December 2025|||||
||Unrestricted|Restricted|Total|Total|
||Funds|Funds|2025|2024|
||£|£|£|£|
|Funds Reconciliation|||||
|Bank and cash at start ofyear|22,922.69|-|22,922.69|22,558.67|
|Neét movement in funds|693.96|-|693.96|364.02|
|Bank andcash atend ofyear|23,616.65|-|23,616.65|22,922.69|
|Bank& Cash Balances|||||
|Current account|||14,914.92|14,543.56|
|Deposit account|||8,701.73|8,379.13|
||||23,616.65|22,922.69|



## ACCOUNTING POLICIES 

## Basis of accounting 

As the total income of the charity is less than £250,000 the accounts are prepared on a receipts and payments basis in accordance with the provisions of the Charities Commission for Northern Ireland. 

## Fund accounting 

Unrestricted funds are available for use at the discretion of the Trustees to further any of the charity's purposes. Restricted funds are funds collected for specific charities. 

Approved by the Trustees on 25th March 2026 


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