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
loo￿15.41
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