**McCRACKEN MEMORIAL PRESBYTERIAN CHURCH** 

|**INCOME AND EXPENDITURE ACCOUNT**|||**YEAR**|**ENDED**|**31**|**DECEMBER 2024**||
|---|---|---|---|---|---|---|---|
|**UNRESTRICTED**||**RESTRICTEDENDOWMENT**||||**TOTAL**|**TOTAL**|
||**FUNDS**|**FUNDS**||**FUNDS**||**2024**|**2023**|
||**£**|**£**||**£**||**£**|**£**|
|**INCOME**||||||||
|Donations and Legacies|**125,796**|**55,575**|||**-**|**181,371**|**179,628**|
|Charitable Activities|**33,646**||**-**||**-**|**33,646**|**32,559**|
|Other Trading Activities|**2,159**||**-**||**-**|**2,159**|**2,100**|
|Investment Income|**19,047**||**-**|**794**||**19,841**|**18,917**|
|**Total Receipts**|**180,648**|**55,575**||**794**||**237,017**|233,204|
|**PAYMENTS**||||||||
|Raising Funds|**-**||**-**||**-**|**-**|-|
|Charitable Activities|**187,659**|**47,930**||**794**||**236,383**|251,141|
|**Total Payments**|**187,659**|**47,930**||**794**||**236,383**|251,141|
|Net Receipts/(Payments)|**-7,011**|**7,645**|||**-**|**634**|-17,937|
|Transfer between funds|**-**||**-**||**-**|**-**|-|
|Net Movement in Funds|**-7,011**|**7,645**||||**634**|-17,937|
|**STATEMENT OF ASSETS AND LIABILITIES**|||**YEAR**|**ENDED**|**31**|**DECEMBER 2024**||
|**UNRESTRICTED**||**RESTRICTEDENDOWMENT**||||**TOTAL**|**TOTAL**|
||**FUNDS**|**FUNDS**||**FUNDS**||**2024**|**2023**|
||**£**|**£**||**£**||**£**|**£**|
|**Bank Accounts at start of year**|**13,169**|**1,483**|||**-**|**14,652**|17,740|
|Surplus/(Deficit) for the year|**-7,011**|**7,645**|||**-**|**634**|-17,936|
|Cost of shares sold|**10,496**||**-**||**-**|**10,496**|14,848|
|**Bank Accounts at end of year**|**16,654**|**9,128**||||**25,782**|14,652|
|**General Investment Fund PCI**||**£**||**£**|||**£**|
|30,186 shares at cost|**190,943**||**-**|**25,925**||**216,868**|231,716|
|1,461 shares sold @ £13.6968|**-10,496**||**-**||**-**|**-10,496**|-14,848|
||**180,447**|||**25,925**||**206,372**|216,868|
|28,725 shares valued on 31.12.24|**367,334**|||**33,581**||**400,915**||
|30,186 shares valued on 31.12.23|370,221|||32,065|||402,286|
|**INSURANCE VALUATION**||||||**£**|**£**|
|Church||||||5,935,713|**5,746,092**|
|Halls||||||1,483,928|**1,436,523**|
|Manse||||||741,962|**718,259**|
|||||||**8,161,603**|**7,900,874**|