St Luke's Parish Church, Loughgall Receipts and Payments Account for the year ended 31 December 2025 Unrestricted Fund5 2025 Restrltted Endowment Funds Funds Total Note 2025 2025 2025 Rettl Donatlons & Plate collection 43,992.50 6,135.00 50,127.SO Proceeds from Fund Raising Events 3,769.09 3.769.09 Legacies Charity Collectlons 3,266.32 3,266.32 8ank & Dep051t Interest 1,239.05 3S5.08 1,594.13 Bequests / Investment income 1,122.83 1.122.83 Rental of premises 5,540.30 5.540.30 Churchyard Recelpts 695.00 695.00 Other Churth Organisation's Income Grants 6.591.99 6.591.99 Gift Aid 15,403.77 15,403.77 Grange Contributions 1.099.32 I,LK)9.32 Other Receipts 23,949.11 748.71 24.697.82 otal Recel ts 102.900.19 11.IJ07.88 113.908.07
St Luke's Parish Church, Loughgall Receipts and Payments Account for the year ended 31 December 2025 (cont.) Vnrestrlcted Restr5rtad Endowment Fund$ Funds Funds Total 2025 Note 2025 2025 2025 ments Wa£es and Salarie5 Diocesan C05ts/A5sessment Church Runnin8 Costs Glebe Costs 2.685.00 37,420.54 13,490.S6 2.501.68 5.868.70 492.14 2,685.00 37.420.54 19,382.85 3,867.68 9,249.97 492.14 5,892.29 1,366.00 3,381.27 Parish cent Costs Administration Costs Graveyard Governance Costs 995.LX) 995.00 7.200.00 4,781.32 1,649.20 232.67 7,200.00 4,781.32 1,649.20 232.67 Charitable Donations Fundraisin£ Expenses Other Churth Org3ni5ations IPa 77,316.81 10,639.56 87,956.37 Excess of Recelpts over Payments for the year before transfers 25,583.38 368.32 25,951.70 Transfevs Emcess of Receipts over Payments forthe vear 25.583.38 368.32 25.951.70 Slgned on Behalf of theTrustees Trustee l.. Yrustee 2.. Date.. io
St Luke's Parish Church, Loughgall Statement of Assets and Liabillties as at 31 December 2025 Unrestricted Funds 2025 Restrlrted Funds 2025 Endowment Funds 2025 Total 2025 Cash Funds Current Accounts 40.292.77 40292.77 60.222.64 Deposit Accounts 60.222.64 Total Cash Fund5 40.292.77 60.222.64 loo15.41 Investment Assets Investmen1s in RCB / CIT Unit Trusts Total Investment 147,7W.52 147,700.52 147,7CKI.52 147.700.S2 Assets retained for the Parish'5 own use Glebe House 472,957.00 472.957.00 Parish Centre & Contents 439,840.00 439,840.00 Totsl A55ets retained for the Parlsh's own use 912.797.00 912.797.00 Signed on Behalf of theTrustees Trustee l-, Trustee 2.. Date: li
st Luke's Parlsh Church, Loughgall Notes to the financial statements for the year ended 31 December 2025 l. Accounting pollcles Set out below are the principal accounting ptslicies which have been adopted in the compilatlon of the Receipts and Payments Account and the Statement of Assets and Liabilities lal Recelpts and Payment5 Account All items of Income and expenditure included within the Recelpts and Payments Account have been accounted for on a cash recelpts basis. Ibl Statèment of Assets and Liabilitles 111 Assets retoinedfvr the Porish's own use The assets of the Parlsh, retsined for its own use comprise'.- Church Building and Graveyard Parish Centre Glebe House The Church 8uilding and Grnveyard are deemed to be Herlta£e assets as defined by the Charities SORP IFRS1021 These HerltaEe assets are not included in the statement of assets and liabilitie5 as information on the cost or valuation is not available and such information cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. The valuation used lor Glebe House and Parlsh Centre have been taken at Insured valuatlon. 11} Investments Fixed asset investments comprising investment properties. investments in eouitles lordinary shares) and investment in RC8/CIT Urit Trnsts are initially recorded at cost and are then subsequently stated at fair value at each year end date. Investments in unquoted investments are recorded at cost and are assessed annually for impairment. 12
St lukds Parish Church, Loughgall Notes to the financial statements for the year ended 31 December 2025 {cont.) 2. Re¢on¢iliation of Cash Funds Total Cash Funds at BeEit)ning of the year 74.563.71 Receipts for the Year Payments for the Year Total Cash Funds at end of the year 113,908.07 187,956.371 100.515.41 Movement In Funds Atljan Incomlni Resources OutgoinB Resources Transfers At 31 Dec 2025 2025 Endowmeni funds Restricted fund$ Building Fund Account NS & l Account 39,716.37 23,227.57 10,179.91 827.97 110,639.561 13,089.621 124,055.S41 24,OS5.S4 36,167.10 Cambridge & Countles 24,055.54 62.943.94 11,007.88 110,639.561 13.089.621 60222.64 Unrestricted funds General Fund 11.619.77 102,900.19 177,316.811 3.089.62 40.292.77 11,619.77 102.900.19 177,316.811 3,089.62 40,292.77 Total funds 76,563.71 113,908.07 187.956.371 100.515.41 Pur oses of Endowment funds To piovide Income in the form of interest which is reinvested for use at the discretion ol the trustee5. ur ose5 of Restricted Funds Building Fund: The purpose of this account 15 forthe maintenance and renewal of the church propertv. Pur Oses of De51 nated Funds General Fund.. This fund covers all expendlture and recelpt transactions except forthose which require separate fund accounting. Thi5 fund is to a551St with all areas of the Church Life olons5ide the maintenance and upkeep of all the Church Assets. 13
St Luke's Parish Church, Loughgall Notes to the financial statements for the year ended 31 December 2025 (cont.) Collertions for Third Parties 2025 Parish Mission Boxes 10.07 Hospice Sundav 300.IJO Btshops appeal 630.(X) CMS 187.75 LEMOS 557.50 Remembrance Sundav 313.00 UNICEF 293.00 RBI Summerisland 975.00 3,266.32 4A. Charity Allocationsfrom Church Funds 0.00 This is a sum allocated by the Trustees to the èlJ)ve various collection5 for third partles. All payments out had not been completed by the year end. 4B. Ch3rlty Allocatlons from Church Funds 1.500.00 This is a sum allocated annually by the Trustees to support a number of charities not included in Collertions for third parties. The above arnounts have been included in Receipts for the Year under-charity Collections" and in Payments for the year under -charitable donatlons" S.Grants 202S National Herlts8e 4,613.00 DEARA 1,978.99 6.591.99 14
St Luke's Parish Church, Loughgall Note5 to the financial statements for the year ended 31 December 2025 (cont.) 6. TransartSons with the Trnsteès The parlsh paid expenses of £3,867.68 relating to the running costs of the glebe house which is occupied by the rector. 7. Governance Cosis Governance costs of £7,200 were paid during the year to WHR Accountants Ltd. 15