Tynan/St Vindics/Armagh/Church Of Ireland Accounts for the year ended 31 December 2025
Page 2
Receipts and payments account
Receipts an |
d |
|
p |
aym |
e |
nts |
account |
|
|
|
|
|
|
|
|
|
|
|
|
|
Restricted |
Endowment |
Unrestricted |
|
|
|
|
|
|
|
|
|
|
Funds |
Funds |
Funds |
Total |
Total |
|
|
|
|
|
|
|
|
2025 |
2025 |
2025 |
2025 |
2024 |
|
|
|
|
|
|
|
|
|
£ |
|
|
|
Receipts |
|
|
|
|
|
|
|
|
|
|
|
|
Donations,
bequests |
|
|
& |
plate |
|
collections |
|
|
|
29,666 |
29,666 |
26.823 |
Investment
inconme |
|
|
|
|
|
|
|
|
561 |
723 |
1,284 |
834 |
Land income |
|
|
|
|
|
|
|
|
|
8.124 |
8,124 |
8,122 |
Proceeds
from
fundraising |
|
|
|
|
events |
|
|
|
|
258 |
258 |
597 |
Other
income |
|
|
|
|
|
|
|
|
|
1,475 |
1,475 |
1,658 |
Expense
recharges |
|
to |
|
otherParish's |
|
|
|
|
|
3,490 |
3,490 |
5.714 |
Total
Receipts |
|
|
|
|
|
|
|
|
561 |
43,735 |
44,296 |
43.748 |
Payments |
|
|
|
|
|
|
|
|
|
|
|
|
Rectory
expenses |
|
|
|
|
|
|
|
|
|
5,154 |
5.154 |
8.281 |
Church expenses |
|
|
|
|
|
|
|
|
|
5,254 |
5,254 |
5.622 |
Hall
expenses |
|
|
|
|
|
|
|
|
|
3,883 |
3,883 |
2,602 |
Land
expenses |
|
|
|
|
|
|
|
|
|
144 |
144 |
|
Assessment |
|
|
|
|
|
|
|
|
|
21,541 |
21,541 |
19,028 |
Honoraria |
|
|
|
|
|
|
|
|
|
3,615 |
3,615 |
3.405 |
Bank interest and |
fees |
|
|
|
|
|
|
|
|
225 |
225 |
199 |
Charitable
donations |
|
|
|
|
|
|
|
|
|
318 |
318 |
1238 |
Fundraising
expenses |
|
|
|
|
|
|
|
|
|
|
|
|
Printing and stationery |
|
|
|
|
|
|
|
|
|
268 |
268 |
385 |
Payments
for Church organisations |
|
|
|
|
|
|
|
|
|
649 |
649 |
343 |
Equipment purchases |
|
|
|
|
|
|
|
|
|
|
|
|
Other expenses |
|
|
|
|
|
|
|
|
|
979 |
979 |
1,136 |
Total
Payments |
|
|
|
|
|
|
|
|
|
42,030 |
42,030 |
42.238 |
Netof receipts/(payments) |
|
|
|
|
|
|
|
|
561 |
1,706 |
2,267 |
1,511 |
Transfers |
|
|
|
|
|
|
|
|
|
|
|
|
Net
of receipts/(payments) |
|
|
|
|
|
after |
transfers |
|
561 |
1,706 |
2.267 |
1,5|1 |
----- Start of picture text -----
Signed as approved orDehalf of the trustees by:
Trustee Trustee
----- End of picture text -----
Date:
Page 3
Tynan/StVindics/Armagh/ChurchOfIreland
Accountsfortheyvearended31 December2025
Statementof assets and liabilities
|
|
|
|
|
|
|
|
Restricted |
Endowment |
Unrestricted |
|
|
|
|
|
|
|
|
|
|
Funds |
Funds |
Funds |
|
|
|
|
|
|
|
|
|
|
2025 |
2025 |
2025 |
2025 |
2024 |
Cash funds |
|
|
|
|
|
|
|
|
|
|
|
|
Current,
deposit |
|
accounts |
|
and |
cash |
|
|
|
16,494 |
21,200 |
37,695 |
35.428 |
Investment |
assets |
|
|
|
|
|
|
|
|
|
|
|
Investments |
in RCB/CIT |
|
|
Unit |
|
Trusts |
|
|
5,595 |
|
5,595 |
5,595 |
Assets
held |
for charities |
|
|
own |
|
use |
|
|
|
|
|
|
Fixtures,
fittings |
|
and |
equipment |
|
|
|
|
|
|
23,100 |
23,100 |
23,100 |
Agricultural |
land |
|
|
|
|
|
|
|
|
192,000 |
192,000 |
192,000 |
Total
assets |
held |
for |
charities |
|
|
own |
use |
|
|
215,100 |
215,100 |
215,100 |
Total
assets |
|
|
|
|
|
|
|
|
22.090 |
236,300 |
258.390 |
256.123 |
----- Start of picture text -----
Signed asapproved on behalf of the trustees by:
Trustee Trustee
Date:
----- End of picture text -----
14/oa/2026
Page[4]
Tynan/StVindics/Armagh/Chnrch0fIreland
Aceonntsfortheyenrended31Decemhber2025
Aceonting policies
SetoutbelowaretheprincipalaccountingpolicieswhichhavebeenadoptedinthecompilationoftheReceiptsand
PaymentsAccountandtheStatementofAssetsandLiabilities.
(n)ReceiptsandPaymentsAceount
All itemsofincome[and]expenditureincludedwithintheReceiptsandPaymentsAccounthavebeenaccountedfor
onacashreoeiptsbasis.
(b)StatementefANsetsandLiabilities
0Averetained[for][the]Parish'sownuse
The assets of the |
The assets of the |
The assets of the |
Parish, retained |
for its own |
use |
comprise: |
Church |
Building |
|
and Graveyard |
|
|
|
Church |
Hall |
|
|
|
|
|
Rectory |
|
|
|
|
|
|
Agricultural |
|
land |
|
|
|
|
Fixtures |
and |
fittings |
|
|
|
|
TheChurchBuilding,GraveyardandChurchHallaredeemedtobeHeritageassetsasdefinedbytheCharitiesSORP
(FRSI02).TheseHeritageassetsarenotincludedinthestatementassetsandliabilitiesasinformationonthecost
or valuationisnotavailableandsuchinformationcannotbeobtainedatacostcommensuratewiththebenefittothe
usersoftheaccountsandtotheparish.
TheRectorywasbuiltinthe1860's.Therearenoreliablerecordsofthecostofthisconstruction/acquisitionand
thevaluationapproachforsuchabuildinglackssufficientreliability.Asaresultthisbuildingisnotrecognisedinthe
parishstatementofassetsandliabilities.
24acresofagriculturallandhasbeenvaluedat£8,000peracrebytheTrustees.
Fixturesand Fittingsarerecognisedat avaluationprovidedbytheTrusteesplusadditionsmadeatcost.
ii)Jovestments
FixedassetinvestmentscomprisinginvestmentinRCB/CITUnitTrustsarerecordedatcost.
2
Reconciliation |
of cash
funds |
of cash
funds |
2025 |
|
2024 |
Total
cash
funds
at the |
beginning |
of theyear |
35,428 |
|
33,917 |
Receipts
for the year |
|
|
44,296 |
|
43,748 |
Payments for the
year |
|
|
42,030 |
- |
42,238 |
Total
cash
funds
at the |
end
ofthe |
year |
37,695 |
|
35,428 |