**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|