alter
Trini
Down&Dromore
Church of Ireland
Trustee Re ort and Statement of Recei
Assets and Liabilities
sandpa
ents and
forthe
r endl 31st December 2025
3) Ststement of Receipts and Payments and Assets and Liabilites
Number NIC 102663
Page I

Newtownards
Iter
Hol Trinl
Oown&Dromore
Churth of Ireland
Statement of Recei
and Pa
ents and Assets and Liabilites
for the
r endl 31st December 2025
Contents
Receipts and Payments Account
Statement of Assets and Liabilities
Notes to the financial statements
Pa8e 2

Receipts and Payments for the year ended atst December 2025
Fund5
2025
Funds
2025
Funds
2015
Totsl
2025
Total
2024
Note
Re￿1
Donations and plate collection
Legacies
Grants
Proceeds from Fundraising
Bank Depostt Interest
Investment income
Rental of Premisles
Charity Collettions
refunds
Receipts from Parish Organisatns HT choir
Balligan Consort
50.759
50,759
11.425
50,605
23,803
11425
6.974
13.378
9,615
10,744
1.150
457
11,201
1,150
1.499
10.674
1,890
2,277
762
1,499
Totsl Recei
69.627
19,785
89A12
99.626
Pa
ments
Wages and salaries
Vitar Locomotory and Office
Diocesan Costs/Assessment
Church Running Costs
Glebe Costs
Parish Hall
Fabric Fund
Admin Costs
Insurances
Charity Donations
Payments from Parish Orgs
HT Choir
Balligan Consort
44.204
44.204
47.036
1.660
6,864
6,964
934
2,126
3,593
1,329
5,788
3.277
6,828
9.920
1.195
1.998
6.828
10.030
8.472
3,798
31.674
2.442
6,129
2,511
iio
7277
31.674
730
1.712
6.129
1.511
Total P
75.634
43.102
0 118,736
79,571
Excess of Receipts over Payments for the
year before transfers
-6.1K)7 -23317
-29,324
20.055
Transfers
Exces5 of Reeeipts over Payments lor the
year
4.007 -23.317
-29,324
20,055
On behalf of the Trustees
Tbwstee i .' Revd Adrfan Green
Trustee2: Dr MarilynAm• IM . Q.
3 IpLb
Pa8e 3

Ststement of Assets and Uabilities as at 31st December 2025
Unrestrd Restrlrtd Endowmt
Funds
Funds
Funds
2025
2025
2025
Totsl
2025
Total
2024
Cash Fund5
Current Accounts
Total Cash Fund5
31,948
31,948
21.723
21,723
53,671
53.671
82.995
82,995
Investment Assets
Investments in RCB Unit Trusts
Holy Trinty Ballywalter
St Andrew's Balligan
Investments in CIT Unit Trusts
Holy Trinty Ballywalter
Total Investment Assets
132,372
113,894
132,372 121,521
0 113.894 104,558
134,074
380,340
134,074 130,759
0 380,340 356.838
A55ets retsined for the
Parlsh's own use
Minor Hall
Vicarage
Total Fixtures and fittings
6,874
173.(XXI
19,491
6,874
6,944
0 173,(AXI 173,OQKS
19,491
14,491
Total Assets retained for
the Parfsh's own use
0 199,365 194,435
On Behalf of the Trustees
Trustee l .. ftev(l Adrian Green
Date
29
Trustee 2 . Dr Marilyn Arnthn8
Date 2q l3ILb
Pa8e 4

Note to th¢ Financial Statements for the year ended 3tst December 2025
l. Ac¢ountlng Policies
Set out below are the principal accounting policies which have been adopted in the
compilation of the Receipts and Payment5 Account and the Statement of Assets
and Liabilities
(a) Re￿Ipts and Payments Acc4wnt
All items of income and expenditure induded within the Receipts and
Payments Account have been accounted for on a cash receipts basis
(b) Statement of Assets and Llabilities
(l) Assets retainedfvr the P0ri5h's own use
The assets of the parish. retained for its own use comprise:_
Churth buildings and Garden of Remembrance
Graveyard at St Andrew's Balligan
Parochial Hall and Minor Hall
Vicarage
Flxtures and Fittin85
The church buildings. Garden of Remembrance and Graveydrd are
deemed to be Heritage Assets as defined by the Charitie5 SORP {FR51021.
These Heritage A%sets are not not included in the Statement of Assets
and Liabilities as infomlation on the cost or valuation is not available
and such information cannot be obtained at a cost comrnensurate
with the benefit to the users of the accounts and to the parish.
The Parochial Hall was bulk in 1849. Originally the Schoolhouse. rt
became the church hall hall in 1932. There are no reliable records for the
cost of construction and valuation. The valuation approach for such a
buFlding lacks sufficient reliability- As a result this building
is not recognised in the parish Statement of assets and liabilities
The Minor hall was erected in 1976 and is recognised at cost of tonstruction.
It was extensively refurbished 20 years a80. Depreciatlon has been
provided on the Minor Hall buildin8 at IO% over a period of 10 years
The Vicarage was purchased in 2013. and is recognised at purchase cost,
being the estimated fair value of the property at 01109/2013. No depreciatlon
has been provided as the current estimated residual value is not less than
its carryin8 value and the remainin8 Useful Itfe cutrently exceeds 50 year5
Fixtures and fittings in the churches. apart from the Sound System.keyboard and screens
deemed to be heritage assets as recognised by the CharÉties SORP
FRSI1021 They are not included In the Statement of Assets and Liabilities
as information on the cost or valuation is not available and such
information cannot be obtained
Page 5

Notes to the finantial statements forthe year ended 31st December 2025 (contl
(iJAssets retainedfor the Poiysh's own use (cont)
Fixtures and Fittings are recognised at cost and are
depreciated on a straight line basis at l(Y% over a period of 10 years
(Ilj Investments
Fixed asset Fnvestments comprising investment in RCB/CIT unit trusts are initially
recorded at cost and are then subsequently stated at fair value at each year end date
2. Reconciliation of Gish Funds
Totsl Cash Fund5 at Beginning
of the year
Receipts for the year
Payments for the year
Total Cash Funds at end of the
year
82,995
89.412
-118.736
53,671
Pa8e 6

Notes to the financlal statements for year ended 31st December 20251cont)
3. Movement In Funds
At l Jan Incoming Oirtgoing
2025 Resources Resouros Trnnsfers
At 31 Dec
2025
Restrlrted Funds
Flower Fund
Restritted fabric Fund
Restricted Gen Fund
Holy Trinity Choir Fund
Balligan Consort Fund
Totsl
300
5,839
4,539
8,622
4.823
9.187
2,241
1.957
13,745
8361
11/428
10,678
Unrestricted Funds
Designated Fabric Fund
General Fund
Total
35.022
34,228
69.250
11.425
31,674
69.626
75.634
81,051 107,308
14,773
28,220
42,993
Totsl Funds
82.995
89.412 118,736
53.671
Pur
ses of Restritted Funds
Flower Fund: This 15 a fund to provide flowers for dt5play during servi￿5 of worship
Restricted Fabric Fund". These are fund5 raised or donated specifically for
the church rewiring and organ repair fund In Hoty Trinrty
The trustees wtll also add funds from the designated fabric fund as required for repairs at
Holy Trinity and St Andrews Balligan
Holy Trinity Choir Fund: C105ed by agreement wwth the remaining choir members
Balligan Consort Fund: This account closed on the retirement of the Balligan Consort
ses of Desi
nated Funds
Fabric Fund-. The trustees have set aside funds for the maintenance
and repalr of the church property
Page 7

Notes to the financial statements forthe year eNled 3tst December 2025
4. Q•llections for Thlrd Parties
2025
2024
Bishops Appeal GAZA
550
Christian Aid
Bishops Ministry Fund
Charity Jar {unrestrictedl
961
l.(M)2
275
Total
1.511
2.277
4A. Charity Allo¢ation5 from churth funds
Total
1,000 1.000
l This is a sum allocated annually by the Trustees to add to the charity jar collection,
The above amounts have been included in Receipts for the year under'charity collections" and
in Payments for the year under "Charity Donations"
5. Transactions with the Trnstees
The parish paid expenses of £1194.68 Iground rent, rates and boiler) relating to the running costs of
vicarage whith is occupied by the vicar. No trustee received any remuneration or reimbursement
except for Rev Adrian Green who re￿iVed £29.635 net stipend and £2.648 locomotory and office
Necessary boiler rep1a￿rnent and radiator repairs to the vicarage plus new carpet and curtains had
a total cost o* £7277
No other trustee or a person related to a trustee had any personal interest in any contract or
transaction entered into by the charty during the year
G Governance costs
There were no 8ovemance costs incurred during the year
Page 8