Ballyculter & Kilclief Parish Church/Strangford/Down & Dromore/Church of Ireland Statement of Financial Activity
Year ended 31 December 2025
| Statement of Financial Activity Year ended 31 December 2025 |
|||||
|---|---|---|---|---|---|
| UnrestricteRestricted | Endowmen | Total | Total | ||
| Funds | Funds | Funds | 2025 | 2024 | |
| Receipts | |||||
| Donations and Legacies | 28740 | 28740 | 42902 | ||
| Charitable activities | |||||
| Other trading activities | |||||
| Investment income | 5777 | 5777 | 8314 | ||
| Other | 7116 | 7116 | 8841 | ||
| …............... | …............... | …............... | …............... | …............ | |
| Total Receipts | 41633 | 0 | 0 | 41633 | 60057 |
| Payments | |||||
| Raising funds | |||||
| Charitable activities | 45496 | 0 | 45496 | 44097 | |
| Investment costs | |||||
| Other | |||||
| …............... | …............... | …............... | …............... | …............ | |
| 45496 | 0 | 0 | 45496 | 44097 | |
| Purchase of investments | |||||
| Purchase of fixed assets | |||||
| Loan Repayments | |||||
| …............... | …............... | …............... | …............... | …............ | |
| Total Payments | 45496 | 0 | 0 | 45496 | 44097 |
| Net receipts/(payments) | -3863 | 0 | 0 | -3863 | 15960 |
| Funds brought forward | 34906 | 0 | 0 | 34906 | 18946 |
| …............... | …............... | …............... | …............... | …............ | |
| Funds carried forward | 31043 | 0 | 0 | 31043 | 34906 |
| …............... | …............... | …............... | …............... | …............ |
Ballyculter & Kilclief Parish Church/Strangford/Down & Dromore/Church of Ireland Statement of Assets and Liabilities
As at 31 December 2025
| UnrestricteRestricted | UnrestricteRestricted | Endowmen | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| Fund Reconciliation | |||||
| Bank and Cash at start of year | 34906 | 0 | 34906 | 18946 | |
| Net movement in funds | -3863 | 0 | -3863 | 15960 | |
| Bank and Cash at end of year | 31043 | 0 | 31043 | 34906 | |
| …............... | …............... | …............... | …............... | …............ | |
| Bank and Cash balances | |||||
| Bank accounts | 31043 | 0 | 31043 | 34906 | |
| Cash in hand | 0 | 0 | 0 | 0 | |
| …............... | …............... | …............... | …............... | …............ | |
| 31043 | 0 | 31043 | 34906 | ||
| Other Assets | |||||
| Others | |||||
| …............ | …............ | ||||
| 0 | 0 | ||||
| Liabilities | |||||
| Loans | 0 | 0 | |||
| Others | 0 | 0 | |||
| …............ | …............ | ||||
| 0 | 0 | ||||
| …............ | …............ | ||||
| Total Net Assets | 31043 | 34906 | |||
| …............ | …............ |
Ballyculter & Kilclief Parish Church/Strangford/Down & Dromore/Church of Ireland Notes to the Accounts
Year ended 31 December 2025
Accounting Policies
Basis of Financial Statements
As the income of the congrgation is less than £250,000, the congrgation have elected in accordance with the provisions of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
Fund Accounting
Endowment Funds are funds, the capital of which must be retained either permanently or at the congregation's discretion: the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place
Restricted funds comprise (a) income from endowments which is to be expended on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes.
Designated funds are general funds set aside by the congregation for use in the future.
Ballyculter & Kilclief Parish Church/Strangford/Down & Dromore/Church of Ireland Notes to the Accounts
Year ended 31 December 2025
| Donations and Legacies | UnrestricteRestricted | UnrestricteRestricted | Endowmen | Total | Total |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| Recorded Giving | 16385 | 0 | 16385 | 12418 | |
| Loose collections | 1151 | 0 | 1151 | 1781 | |
| Donations and gifts | 9049 | 0 | 9049 | 4750 | |
| Gift Aid | 1231 | 0 | 1231 | 1228 | |
| Grant Aid and Other Income | 924 | 0 | 924 | 0 | |
| Legacies and bequests | 0 | 0 | 0 | 22725 | |
| …............... | …............... | …............... | …............... | …............ | |
| 28740 | 0 | 28740 | 42902 | ||
| …............... | …............... | …............... | …............... | …............ | |
| Charitable Activities | UnrestricteRestricted | Endowmen | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| Ministry and support staff costs | 34784 | 0 | 34784 | 29814 | |
| Congregational running expenses | 10412 | 0 | 10412 | 14091 | |
| Donations to Missions and charities | 0 | 0 | 0 | 0 | |
| Governance costs | 300 | 0 | 300 | 192 | |
| …............... | …............... | …............... | …............... | …............ | |
| 45496 | 0 | 45496 | 44097 | ||
| …............... | …............... | …............... | …............... | …............ |
Ballyculter & Kilclief Parish Church/Strangford/Down & Dromore/Church of Ireland Notes to the Accounts
| Notes to the Accounts | ||||||
|---|---|---|---|---|---|---|
| Year ended 31 December 2025 | Balance | Receipts | Payments | Surplus/ | Transfer | Balance |
| at start | (Deficit) | at end | ||||
| Fund Balances | ||||||
| Unrestricted Funds | ||||||
| No 1 General Account | 34906 | 41633 | 45496 | -3863 | 31043 | |
| …............ | …............... | …............... | …............... | …............... | …............ | |
| 34906 | 41633 | 45496 | -3863 | 31043 | ||
| …............ | …............... | …............... | …............... | …............... | …............ | |
| Restricted Funds | ||||||
| Other Reserves | 0 | 0 | 0 | 0 | 0 | |
| …............ | …............... | …............... | …............... | …............... | …............ | |
| 0 | 0 | 0 | 0 | 0 | 0 | |
| …............ | …............... | …............... | …............... | …............... | …............ | |
| Total Funds | 34906 | 41633 | 45496 | -3863 | 0 | 31043 |
| …............ | …............... | …............... | …............... | …............... | …............ |