McCRACKEN MEMORIAL PRESBYTERIAN CHURCH
| INCOME AND EXPENDITURE ACCOUNT | YEAR ENDED 31 DECEMBER 2025 | YEAR ENDED 31 DECEMBER 2025 | YEAR ENDED 31 DECEMBER 2025 | YEAR ENDED 31 DECEMBER 2025 | YEAR ENDED 31 DECEMBER 2025 | |||
|---|---|---|---|---|---|---|---|---|
| UNRESTRICTED | RESTRICTEDENDOWMENT | TOTAL | TOTAL | |||||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||||
| £ | £ | £ | £ | £ | ||||
| INCOME | ||||||||
| Donations and Legacies | 130,301 | 87,699 | - | 218,000 | 181,372 | |||
| Charitable Activities | 40,355 | - | - | 40,355 | 33,646 | |||
| Other Trading Activities | 2,129 | - | - | 2,129 | 2,159 | |||
| Investment Income | 9,478 | - | 818 | 10,296 | 19,841 | |||
| Total Receipts | 182,263 | 87,699 | 818 | 270,780 | 237,018 | |||
| PAYMENTS | ||||||||
| Raising Funds | - | - | - | - | - | |||
| Charitable Activities | 183,270 | 54,451 | 818 | 238,538 | 236,383 | |||
| Total Payments | 183,270 | 54,451 | 818 | 238,539 | 236,383 | |||
| Net Receipts/(Payments) | -1,007 | 33,248 | - | 32,241 | 635 | |||
| Transfer between funds | - | - | - | - | - | |||
| Net Movement in Funds | -1,007 | 33,248 | 32,241 | 635` | ||||
| STATEMENT OF ASSETS AND LIABILITIES | YEAR | ENDED | 31 | DECEMBER 2025 | ||||
| UNRESTRICTED | RESTRICTEDENDOWMENT | TOTAL | TOTAL | |||||
| FUNDS | FUNDS | FUNDS | 2025 | 2024 | ||||
| £ | £ | £ | £ | £ | ||||
| Bank Accounts at start of year | 16,655 | 9,128 | - | 25,783 | 14,652 | |||
| Surplus/(Deficit) for the year | -1,007 | 33,248 | 32,241 | 635 | ||||
| Cost of shares sold | - | - | - | - | 10,496 | |||
| Bank Accounts at end of year | 15,648 | 42,376 | 58,024 | 25,783 | ||||
| General Investment Fund PCI | £ | £ | £ | |||||
| 28,725shares at cost | 180,447 | - | 25,925 | 206,372 | ||||
| - | - | |||||||
| 180,447 | 25,925 | 206,372 | 216,868 | |||||
| 28,725 shares valued on 31.12.24 | 367,334 | - | 33,581 | - | 400,915 | |||
| 28,725 shares valued on 31.12.25 | 351,543 | - | 32,137 | 383,680 | - | |||
| INSURANCE VALUATION | £ | £ | ||||||
| Church | 6,084,106 | 5,935,713 | ||||||
| Halls | 1,521,026 | 1,483,928 | ||||||
| Manse | 760,511 | 741,962 | ||||||
| 8,365,643 | 8,161,603 |