Coleralne Congregational Church Receipts and Payments Account Year ended 30th November 2025 UThrestrirted Restrlcted 12 months 12 months fund5 funds 2025 2024 Receipts Notes Voluntory receipts Grants and gifts received Tax refunds under Gift Aid 56.130 6.650 62.780 10.752 66N2 6,650 73532 58,981 6,110 65.091 10,752 Other receipts Interest received Dividends received Other Total receipts 12 5.102 73 3,041 81.748 3.109 357 2,977 71.534 3,041 70.911 lo￿37 Payments Payments infurthen7nce of the Church s objectwes Direct costs 73.383 Grants paid Total payments 4,185 5,796 9.981 n.568 5,796 83,364 73.503 6,549 80,052 73.383 Net receipts1lpaymentsl before transfers 12.4ni 856 {1.6161 18,5171 Transfers between fund5 Net movement in funds 12Ani 856 11.6161 18,517) Balances at start of period 172.729 5,745 178.474 186,991 Balances at end of period 170.257 6,601 176.858 178.474 Coleraine Congregatlonal Church Statement of Assets and Liabilities Year ended 30th November 2025 Market Value 2025 Insurance Value 2025 l Fixed Assets The value of the assets owned are.. Church building Church building contents Manse 3,242,017 182.420 529,059 3,953,496 2 Bank balances 2025 2024 Held at bank 306,352 304,127 3 Other assets and Ilabilities 2025 2024 Assets Gift aid tax recovery not yet recerved 7,533 6,643 Liabilities Payments dueto HMRC Unbblled fee for accounts preparation and independent examination 558 792 1,350 426 792 1218 Except where indicated from the statement of receipts and payments or above, all the assets and liabilities are in respect of the charity'5 unrestricted funds. The accounts were approved by the trustees and signed on their behalf on by 3Atrib rfAILE Coleraine Congregational Churth Notes to the Accounts Year ended 30th November 2025 l Accounting policies The accounts have been prepared in accordance on a re￿iptS and payments basis with a staternent of assets and liabilities. 2 Dirert costs General funds Restricted Total funds 2025 Total 2024 Notes Employment costs Property costs Insurance Pulpit supply Independent examination Events and other costs 40.848 15.938 3,225 1.310 40,848 15,938 3,225 1,310 778 21,265 83,364 41,676 13,956 3,063 1,680 792 18,885 80,052 11.283 73.383 9.981 9.981 3 Grants paid Institutions 4,465 4.465 4.465 4,465 4,SS5 4,565 All grants distributed in 2025 were less than £l,LNJO. 4 Employees and trustees Durir7g 2025. the charÉty had 2 employees12024- 3 employees) to whom the employment costs above refer. The legal authority for these payments is included in the Consitution. 5 Agencyfunds During the year, the charity acted as agent in holding and disbursing cash donated by church members to donate to a special guest speaker. This money was paid to the speaker via cheoue. 6 Property costs General funds Restrirted Total funds 2025 Total 2024 Church utility and other premises costs Manse utility and other premises costs 12.742 3.196 15,938 12.742 3,196 15.938 12,163 1,793 13.956 7 Movement of restricted lunds At l Dec 24 Recelpts Payment5 At 30 Nov 25 Missionary fund ECF fLTrnd Mather's fund Sunday school Ladies fellowship Deveney Trust Repairs 4.505 757 73 615 1.000 12 3.875 10,837 14,1851 320 2,019 85 2.536 747 1.045 11501 6.601 1,261 124 2,301 970 1,033 11121 13811 11,2231 14,0811 19.9811 5,745