Reeeipts and Payment$ Account for the year ended 31. December 2025 Note Unrestricted Restriet Funds ed 2025 Fund5 2025 Endowment Funds 2025 Total 2025 Total 2024 Recei Donations & plate collection Proceeds from Fund Raising Events Legacies Bank & Deposit interest Investment income Rental of premises Sale of assets Sale of investments Grants Receipts from General Trustees Other Receipts Receipts from Parisli Organisatior]'s 37,705 37,705 34.179 7812 7812 389 4.342 4,731 3,897 8,423 8,423 8,423 1370 960 1370 960 540 850 Total Recei ts 48.236 12,765 61,001 47,889 ments Wages and Salaries Dio¢esan Cosls/Assessment Church Running Costs Glebe Costs Parish Centre Costs Adininistration Costs Fundraising Costs Charitable Donations Payments from Parish Organisation's 31,704 31,704 28,508 11,635 2,435 14,903 26.538 2,435 23,420 4.015 469 32 501 471 1.190 1,190 1,140 Total Pa ments 47,433 14.93S 62,368 57,555 Excess of Receipts over Payments for the year before transfers 803 -2.170 -9,666 Transfers Exee5s of Receipts over Payments for the year 803 -2,170 -1,367 -9,666 On Behalf of the T ees Trustee I Trustee 2 io
Statement of Assets and Liabilities as at 31st December 2025 Unrestri¢ted Funds Restricted Funds Endowrnent Funds Total Total 2025 2024 202S 2025 2025 Cash Funds Current Accounts 6.538 6.538 5,734 Deposit Accounts 124,838 124.838 127,008 Total Cash Funds 6,538 124,838 131,376 132,742 Investment Assets Equity Investments Other Listed Investments Investments in RCB I CIT Unit Trusts Other unlisted investments Investment Properties Total Inyestmettt Assets A55els retained for the Parish's own use Parish Centre 242,lOS 242,105 242,105 Gl¢b¢ House & Land 170,000 599,100 769,100 769,100 Fixtures and Fittings 10.000 10,000 10.000 Total Assets retalned for the Parish's own use 422,105 599.100 .021.205 1,021,20S On Behalf of the Trustèes Trustee I Trustee 2 li
Notes to the finaneial statemeNt5 for the year ended 31y¢ December 2025 Aecounting polieits Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Staiement of Assets and Liabilities (a) Reetipts and Payment5 Account All itetns of income and expenditure included withit) the Receipts and Payments Account have been accounted for on a cash receipts basis. (b) Statement of Assets and Liabilities (> Assets reldlnedfor ihe Purlsli s own use The asset5 of the Parish, retained for its own use mPrIse. _ chllh Building and Graveyard Parish Centre Glebe House Glebe Lands Fixtures and fittings The Church Building and Graveyard are deemed to be Heritage assets as defined by the ChaTlties SORP (FRS102) These Heritage assets are not included in the statement of assets and liabilities as information on the cost or valuation is not available and Such inforniation cannot be obtained at a cost comm¢nsurdte with the benefit to the users of the accounts and to the parish. (This will be the most common accounting policy, where the chureh is not deemed to be a heritage asset specific advice will need to be taken) The Parish Centre Is re¢ognised at cost of construction l acquisition. No depreciation has been provided on the parish centre buildings as the current estimated Tesidual value is noi less than its Carrying value and the remaining useful life CuentlY exceeds 50 year5. The Gleb¢ House is recognised at deemed cost, being the estimated fair value of the propety at 31, December 2018. No depreciation has been provided on the glebe house a5 the current estimated Tesidual value is not less than its carrying value and the remaining useful life CUTrently exceeds 50 years. The Glebe House 15 currently leased at zero value to Aghavilly Youth Club. The Commercial Rate NAV is £4.850. The Glebe lands are lands held by trustees. they represent 58.1 acr¢s valued at £1 1,000 per acre. Fixtures and Fittings are recognised at an estimated value ii) Investments Fixed asset invesimenls ¢ompri5ing investment properties. investments in equities (ordinary shares) and investment in RCBICIT Unit TTUSts ar¢ initially recorded at cost and are then sllbsequ¢ntly stated at fair value at each year end date. Investments in ynquoted investments are recorded at cost and are assessed annually for impairnient. 12
Notes to the financial statement5 for the year ended 31" December 2025 Icontlnuedl Reconciliation of Cash Funds Total Cash Funds at Beginnin8 of the year Receipts for the Year Payments for the Year Total Cash Funds at end of the year 132.742 61.001 62.368 131.376 Movement In Funds At 31 Dec 2024 Incoming Resource5 Outgoin8 Resources At31De 2025 Transfers Endowment Funds Restricted Funds Church Lands 127,008 12.765 14,935 124.838 Unrestrlcted Funds General Fund 5.734 48,236 47,433 6,538 Total 132,742 61,001 62,368 131,376 Pur oses of Restricted Funds Church Lands.. This is a fund to manage income from the church lands to be used the upkeep, maintenance and repair of church property. The fund in managed separately from the Select Vestry by Trustees nominated by the select vestry keeping their own accounting records 4. Collections for Third Partles 2025 2024 Hospice Sunday Orange Hall fund CMS Ireland LEMOS 460 490 240 300 254 586 1,140 1,190 The above amount5 have been included in the receipts for the year under fund raising and in payments for the year under charitable donations. 13
Notes to the flnanclal statements for the year ended 31" December 2025 Icontinuedl 5. Transactlon5 With the Trustees The parish paid expenses of £2,435 relating to the running costs of the glebe house which is occupied by the rector. The glebe house is managed by another parish in the group of three parishes. No trustee received any remuneration or reimbursement of expenses during the year. 6. Governance Costs No governance costs were paid during the year. 14