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. _
chll￿h 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 Cu￿entlY 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