## Manna Ministries, The Olde Paths 

## Statement of Financial Activity (Receipts and Payments Account) for the Year Ended 31 March 2025 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|Endowment|Total|
|Funds|Funds|Funds|2025|
|£|£|£|£|
|Receipts|
|Donations &|Legacies|2|3,074|-|-|3,074|
|Investment|income|3|-|-|-|-|
|Total|Receipts|3,074|-|-|3,074|
|Payments|
|Raising|Funds|4|-|-|-|-|
|Charitable|Activities|5|20,556|-|-|20,556|
|Total|Payments|20,556|-|-|20,556|
|Net|Receipts|/ Payments|(17,482)|-|-|(17,482)|
|Transfers|net|-|-|-|-|
|Net movement|in|funds|(17,482)|-|-|(17,482)|
|Funds|brought|forward|01|April|2024|47,292|-|-|47,292|
|Deduct|non|cash/bank|related|Endowment|Funds|-|-|-|-|
|Funds carried|forward|31|March|2025|7|29,810|-|-|29,810|

**----- End of picture text -----**<br>


## Manna Ministries, The Olde Paths 

Statement of Assets and Liabilities as at 31 March 2025 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total|
|Funds|Funds|Funds|2025|
|£|£|£|£|
|Funds|Reconciliation|
|Bank|and|cash at|start of year|47,292|-|-|47,292|
|Net movement|in|funds|(17,482)|-|-|(17,482}|
|Bank &|cash|at end|of year|29,810|-|-|29,810|
|Bank &|Cash|Balances|
|Bank|Current Accounts|29,810|
|Total|29,810|
|Memorandum|Note Only|

**----- End of picture text -----**<br>


## Fixed Assets 

6 

Approved by trustees on 30/06/2025 

and signed on its behalf by: 


**----- Start of picture text -----**<br>
TfusteeGrbiw Lo MA~<br>**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
MTalSe~<br>**----- End of picture text -----**<br>


Trustee 

Date: 30/06/2025 


**----- Start of picture text -----**<br>
Date: 30/06/2025<br>**----- End of picture text -----**<br>


Manna Ministries, The Olde Paths 

Notes to the Accounts - Year Ended 31 March 2025 

1. ACCOUNTING POLICIES 

## BASIS OF FINANCIAL STATEMENTS 

As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in 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 only 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. 

## RECEIPTS 

## 2. DONATIONS & LEGACIES 

|2. DONATIONS && LEGACIES|||||||
|---|---|---|---|---|---|---|
||Unrestricted|Restricted||Endowment||Total|
||Funds|Funds||Funds||2025|
||£|£||£||£|
|Recorded Giving|-||-||-|-|
|Donations & Gifts|3,074||-||-|3,074|
|Gift Aid|-||-||-|-|
||3,074||-||-|3,074|
|3. INVESTMENT INCOME|||||||
||Unrestricted|Restricted||Endowment||Total|
||Funds|Funds||Funds||2025|
||£|£||£||£|
|DepositInterest|-||:||-|-|



## 3. INVESTMENT INCOME 

Deposit Interest 

## Manna Ministries, The Olde Paths 

## Notes to the Accounts - Year Ended 31 March 2025 

## PAYMENTS 

## 4, RAISING FUNDS 

## N/A 

## 5. CHARITABLE ACTIVITES 

|5. CHARITABLE ACTIVITES|||||||
|---|---|---|---|---|---|---|
||Unrestricted|Restricted||Endowment||Total|
||Funds|Funds||Funds||2025|
||£|£||£||£|
|Ministry& Support Staff|-||-||-|-|
|Congregational runningexpenses|15,772||-||-|15,772|
|Governance Costs|4,784||-||-|4,784|
|Donations to Missions and Charities|-||-||-|-|
||20,556||-||-|20,556|



## 6. FIXED ASSETS 

There are no buildings or contents 

## Manna Ministries, The Olde Paths 

## Notes to the Accounts - Year Ended 31 March 2025 

|7. FUND BALANCES|||||||
|---|---|---|---|---|---|---|
||Balance|Receipts|Payments|Surplus/|Transfers|Balance|
||at start|||(Deficit)|net|atend|
||£|£|£|£|£|£|
|Unrestricted Funds|||||||
|General|47,285|3,073|20,525|(17,452)|-|29,833|
|PayPal|7|-|-|-|-|7|
|PettyCash|-|2,000|2,031|(31)|-|(31)|
||47,292<br>5,073<br>8NNa_Ceaeaoaoa————————=$™$RDR9DRDO)D0D||22,556<br>(17,483)<br>-<br>29,810<br> SS||||
|Restricted Funds|||||||
||-|-|;|-|.|-|
|Total Funds|47,292<br>5,073<br>22,556<br>IIllInaesealih]'ICyx_——ooooooooOooooee|||-17,483<br>-<br>29,810<br>eee|||



Total Funds