Carryduff Parish Church
Accounts for year ended 31 December 2025
Carryduff Parish Church
Receipts and Payments Account for the year ended 31 December 2025
| Unrestrticted | Restricted | Restricted | Endowment | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Total | Total | |||||
| Note | 2025 | 2025 | 2025 | 2025 | 2024 | ||||
| £ | £ | £ | £ | £ | |||||
| Receipts | |||||||||
| FWO / Plate | 64,160 | 0 | 0 | 64,160 | 67,617 | ||||
| Mission | 0 | 8,563 | 0 | 8,563 | 9,968 | ||||
| Gift Aid | 13,671 | 0 | 0 | 13,671 | 24,721 | ||||
| Fund Raising | 4 | 2,274 | 0 | 0 | 2,274 | 7,931 | |||
| Use of Hall | 5 | 8,490 | 0 | 0 | 8,490 | 8,147 | |||
| Special Collections | 6 | 0 | 2,775 | 0 | 2,775 | 3,431 | |||
| Baptisms Weddings / Funerals | 0 | 0 | 0 | 0 | 0 | ||||
| Gifts and Subs | 7 | 6,350 | 0 | 0 | 6,350 | 15,881 | |||
| Killaney Contribution | 8 | 9,744 | 0 | 0 | 9,744 | 9,159 | |||
| Parish News / BRN / Gazette | 339 | 0 | 0 | 339 | 393 | ||||
| Bank Interest | 1,578 | 0 | 0 | 1,578 | 950 | ||||
| Fabric Fund | 3,590 | 0 | 3,590 | 5,697 | |||||
| Sundries | 9 | 4,484 | 0 | 0 | 4,484 | 6,379 | |||
| Parish Organisations Receipts | 10 | 14,095 | 0 | 0 | 14,095 | 15,677 | |||
| Total Receipts | 125,185 | 14,928 | 0 | 140,113 | 175,950 | ||||
| Payments | |||||||||
| Salaries | 11 | 28,004 | 0 | 0 | 28,004 | 44,707 | |||
| Diocesan Expenses | 9,362 | 0 | 0 | 9,362 | 11,623 | ||||
| Church Running Costs | 12 | 16,712 | 0 | 0 | 16,712 | 18,316 | |||
| Church Maintenance and Repairs | 13 | 5,063 | 0 | 0 | 5,063 | 4,409 | |||
| Rectory Costs | 14 | 1,680 | 0 | 0 | 1,680 | 1,644 | |||
| Charitable Donations | 15 | 0 | 13,510 | 0 | 13,510 | 24,246 | |||
| Administration Costs | 16 | 4,583 | 0 | 0 | 4,583 | 3,074 | |||
| Sundries | 17 | 14,039 | 0 | 0 | 14,039 | 7,471 | |||
| Parish Organisations Payments | 18 | 13,951 | 0 | 0 | 13,951 | 16,338 | |||
| Total Payments | 93,394 | 13,510 | 0 | 106,904 | 131,828 | ||||
| Net income / (expenditure) and | |||||||||
| net movements in funds | 31,791 | 1,418 | 0 | 33,209 | 44,122 | ||||
| Reconciliation of Funds | |||||||||
| Total funds brought forward | 59,393 | 21,809 | 0 | 81,153 | 37,030 | ||||
| 0 | |||||||||
| Total funds carried forward | 91,184 | 23,227 | 0 | 114,362 | 81,153 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derived from continuing activities.
Carryduff Parish Church
Statement of Assets and Liabilities as at 31 December 2025
| Cash Funds Accounts for year ended 31 December 2025 Current Accounts Deposit Accounts Total Cash Funds Investment Assets Equity Investments Other Listed Investments Investments in RCB / CIT Unit Trusts Other Unlisted Investments Investment Property Total Investment Assets Assets retained for Parish's own use Parish Centre Glebe House Note 21 Fixtures and Fittings Total Assets retained for the Parish's own use |
Unrestrticted Restricted Endowment Funds Funds Funds Total Total 2025 2025 2025 2025 2024 £ £ £ £ £ 76,887 20,118 97,005 120,310 56,370 56,370 |
|---|---|
| 76,887 76,488 0 153,375 120,310 |
|
| 0 0 0 0 0 |
|
| 491,318 491,318 467,922 |
|
| 0 491,318 0 491,318 467,922 |
These financial statements were approved by the board of trustees and authorised for issue on xxxxxx 0265 and are signed on behalf of the board by:
Reverend S Parkinson Trustee
Mrs D Shaw Joint Treasurer Trustee
Mrs S Thomas Joint Treasurer Trustee
Carryduff Parish Church
Notes to the financial stements for the year ended 31 December 2025
1 Accounting Policies
Set out below are the principal aaccounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities.
(a) Receipts and Payments Account
All items of income and expenditure included in the Receipts and Payments Account have been Aaccounted for on a cash basis.
(b) Statement of Assets and Liabilities
The assets of the parish, retainded for its own use compriser:-
Church Building Parish Centre (Hall) Glebe House (Rectory) Fixtures and Fittings
The Church Building is deemed to be a Heritage Asset as defined by the Charities Sorp (FRS 102).
This heritage Asset is not included in the stement of assets and liabilities as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts.
The Parish Centre is physically attached to the church and as such is not seperable as an individual asset. As such it is deemed to be a Heritage Asset and no value is ascribed to it in the stement of assets and liabilities. Glebe House is recognised at at £491,318 being the estimated fair value of the property at 1st October 2025. No depreciation has been provided on Glebe House as the current estimated residual value is not less than its carrying value and the estimated remaining useful life exceeds 50 years.
Fixtures & Fittings are recognised at cost and are depreciated on a straight line basis. The parish has set a mimimum threshold cost for an item to be considered as capitalised as a fixed asset is £5000.
2 Reconciliation of Cash Funds
| Reconciliation of Cash Funds | |||
|---|---|---|---|
| Total Cash Funds at 1 January 2025 Receipts for the year Payments for the year Total Cash funds at 31 December 2025 |
Church 120,310 126,018 (92,953) 153,375 |
Organisations 2,201 14,095 (13,951) 2,344 |
Total 122,510 140,113 (106,904) |
| 155,719 |
3 Movement in Funds
| Endowment Funds Restricted Funds Mission Account Fabric Account Unrestricted Funds General Funds Total Cash Funds |
At 1 Jan 2025 0 1,487 63,627 55,196 120,310 |
Income 0 10,345 130,967 168,722 110,572 420,605 |
Expenditure 0 (10,676) (175,632) (112,352) (88,881) (387,540) |
At 31 Dec 2025 0 1,156 18,962 56,370 76,887 |
|---|---|---|---|---|
| 153,375 |
Purpose of Restricted Funds
Mission Fund: This was a fund which was setup for the purpose of Charitable Giving throughout the year. The majority of our giving is decided upon, by the Parish, in October annually. The fund is also in place to provide for Emergecy Appeals, Bishops Appeals, and for any other request that the Vestry deems worthy of our support. Bursaries within the Parish for members going to assist with Charitable work either at home or abroad, are also available from this fund.
Fabric Fund: The funds in this account are to be used for the purpose of repairing and maintence of the Church roof and the Hall roof. This will also include replacement of the roofs if deemed necessary. It may also be used for any associated costs relating to any works to do with the roofs including Surveyors costs.
Purpose of Unrestricted Funds
Unrestricted funds are used to fund the general running of the parish.
4 Fund Raising
| Concert Ballyclare Male Voice Choir Cadenza Choir Wreath making Teddy Bear/Crafts Christmas Tea 5 Use of Hall Baby Sensory Scouts Brownies Diocesan Courses Cadenza Choir Birthday Parties Bowling Club Mothers and Toddlers Bloom Baby OIJ Coaching Down & Dromere Diocese Belvoir Support Group Mothers Union Diocese Red Panther Carryduff Retirement Group Killynure Communiuty Association Repair Café 6 Special Collections Harvest Appeal The Suit Case Project Bishops Ministry Bicycles Maridi Bicycles Olo 7 Gifts and Subs General Donations Private Swims Funerals and Baptisms Legacy 8 Killaney Contribution Rectors Salary/NIC/Paye Donation Rectory Repairs |
2025 £ 1755 0 0 470 0 49 2274 2025 £ 1,740 1,100 300 0 600 440 410 200 1,942 0 100 660 50 240 352 140 216 8,490 2025 £ 2,775 0 0 0 0 2,775 2025 £ 670 2,000 3,680 0 6,350 2025 £ 4,744 5,000 9,744 |
2024 £ 0 1958 1237 960 3776 0 |
|---|---|---|
| 7931 | ||
| 2024 £ 1,516 1,100 300 320 900 1,235 120 200 982 80 0 648 0 0 370 160 216 |
||
| 8,147 | ||
| 2024 £ 0 1,990 261 350 830 |
||
| 3,431 | ||
| 2024 £ 10,681 2,000 2,200 1,000 |
||
| 15,881 | ||
| 2024 £ 9,159 0 |
||
| 9,159 |
9 Sundries
| Sundries | ||
|---|---|---|
| Teas Olo/Pakistan Retirement Collection VE Day Grant Easy Fundraising Nie (Transformer Rent) Power NI Refund National Churches Trust Data Developments Refund Sundry |
2024 £ 1,880 1,870 700 29 6 0 0 0 0 4,485 |
2024 £ 1,474 0 0 0 5 1,997 2,000 210 10 |
| 5,697 |
10 Parish Organisations Receipts
| Babies and Toddlers Bowling Club Golf Society Mothers Union J-Club Wednesday Fellowship |
2025 £ 557 225 6,652 792 5,259 610 14,095 |
2024 £ 547 225 5,120 701 8,413 672 |
|---|---|---|
| 15,677 |
11 Salaries
| Salaries | ||
|---|---|---|
| Rectors salary/ Locomotory Expenses/Nic/Paye Temporary Duty Expenses Other salaries |
2025 £ 23,124 1,834 3,046 28,004 |
2024 £ 41,721 0 2,986 |
| 44,707 |
12 Church Running Costs
| Alarm Maintenance Cleaning Expenses Heat / Light EICR Inspection Insurance Vestry Phone Water Rates |
2025 £ 0 3,548 8,918 130 3,707 452 87 16,842 |
2024 £ 540 4,063 8,494 1,094 3,573 470 81 |
|---|---|---|
| 18,316 |
13 Church Maintenance and Repairs
| Alarm Fire Extinguisher Service Grounds Maintenance Miscellaneous PAT / Electrical Testing Piano Tuning Photocopier Tree Removal Repairs to building Sound System Storm Repairs |
2025 £ 476 319 1,270 0 1,166 0 0 1,000 702 0 0 4,933 |
2024 £ 343 0 1,050 41 1,058 90 954 0 374 240 260 |
|---|---|---|
| 4,409 |
14 Rectory Costs
| Repairs Rates 15 Charitable Donations Barnabas Aid Bible Society NI Bicycles Maridi Bishops Appeal Bishops Ministry Fund Christian Aid Christian Blind Mission CMSI OLO CMSI OLO Bucycles Dementia NI Earl Haig Fund Friends of the Cancer centre Habitat for Humanity NI ICS International Justice Ministry J Club Plus Love for Life Magherally Parish Music for life Pakistan Multan SAMS Scripture Union Scripture Union St. Petersburg The Larder The Suitcase Project 16 Administration Costs Accountants Fee Bank Fees BRF/Gazette Card Reader CCLI Agreement Data Developments Licences Postage/Printing/Stationery Temporary Duty Expenses Computer Software . |
2025 £ 828 852 1,680 2025 £ 1,485 899 0 0 0 0 0 2,869 0 300 220 300 899 1,173 716 0 300 0 360 1,274 1,173 415 415 300 415 13,510 2025 £ 1,440 255 377 0 736 415 81 847 0 433 4,583 |
2024 £ 829 814 |
|---|---|---|
| 1,644 | ||
| 2024 £ 4,278 1,076 350 415 261 176 497 5,122 830 0 250 360 1,076 1,405 857 500 360 650 360 675 1,405 497 497 360 1,990 |
||
| 24,246 | ||
| 2024 £ 0 259 493 70 714 519 83 789 100 47 |
||
| 3,074 |
17 Sundries
| Architect British Legion Wreath Christmas Trees Church Wine Concert Expenses Donation Envelopes First Asid Equipment Gift Health & SafetyTtraining J Club Prizes Kitchen Equipment etc Povall Worthington Refreshments / Funeral Catering Refunds - Craft Stall / Repair Café Removal Costs Retirement Expenses Sundry Payments Teddy Bear Adverts VE Day |
2025 £ 8,280 22 0 91 205 320 18 150 540 0 445 0 273 0 212 2,033 642 0 808 14,039 |
2024 £ 0 22 580 180 0 685 0 0 0 133 764 3,960 260 168 0 0 412 307 0 |
|---|---|---|
| 7,471 |
18 Parish Organisations Payments
| Babies and Toddlers Bowling Club Golf Society J-Club Mothers Union Wednesday Fellowship |
2025 £ 421 210 6,634 5,118 996 572 13,951 |
2024 £ 475 200 5,377 8,867 717 702 |
|---|---|---|
| 16,338 |
19 Transactions with Trustees
The Rector is paid directly by the Parish. His Stipend and allowances were £23123.94. No other Trustees received any remuneration during the year.
No Trustee or any person related to a Trustee had any personal interest in any contract The parish paid £1679.96 relating to the running costs to Glebe House which is occupied by the Rector.
20 Goverance Costs
No Goverance costs totalling £1440 were incurred during the year. Goverance costs are included within Administration Costs in the Receipt and Payments Account.
21 Tangible Fixed Assets
.
| Tangible Fixed Assets | |
|---|---|
| Cost at 1 January 2025 Revaluation Cost at 31 December 2025 Depreciation At 1 January 2025 and 31 December 2025 Net Book Value at 31 December 2025 Net Book Value at 31 December 2024 |
Freehold Property £ 467,922 23,396 |
| 491,318 | |
| 0 | |
| 491,318 | |
| 467,922 |
No Trustee or any person related to a Trustee had any personal interest in any contract.