NEW MOSSLEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Financial Statements for the year ended 31st December 2025
Registered Charity in Northern Ireland (NIC104226)
New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2025
| Notes Receipts Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment Income 5 Other 6 Organisations Sale of Investments Sale of fixed assets Loans Received Total Receipts Payments Raising funds 7 Charitable activities 8 Investment costs Other 9 Organisations Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments Net receipts / (payments) Transfers between funds Net movement in funds Funds brought forward Funds carried forward 12 |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £55,234 £12,963 £0 £68,197 £67,274 £320 £4,800 £0 £5,120 £695 £0 £0 £0 £0 £0 £201 £0 £0 £201 £197 £0 £15,000 £0 £15,000 £22,333 £0 £19,431 £0 £19,431 £14,802 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 |
|---|---|
| £55,755 £52,194 £0 £107,949 £105,301 |
|
| £261 £0 £0 £261 £292 £49,410 £23,981 £0 £73,391 £65,099 £0 £0 £0 £0 £0 £60 £26,486 £0 £26,546 £18,874 £0 £16,091 £0 £16,091 £15,675 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 |
|
| £49,731 £66,558 £0 £116,289 £99,940 |
|
| £6,024 -£14,364 £0 -£8,340 £5,361 -£14,792 £14,792 £0 £0 £0 -£8,768 £428 £0 -£8,340 £5,361 £61,585 £20,924 £0 £82,509 £77,148 |
|
| £52,817 £21,352 £0 £74,169 £82,509 |
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New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2025
| Funds Reconciliation Bank and Cash at start of year Net movement in funds Bank and Cash at end of year |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £61,585 £20,924 £0 £82,509 £77,148 -£8,768 £428 £0 -£8,340 £5,361 |
|---|---|
| £52,817 £21,352 0 £74,169 £82,509 |
Bank & Cash Balances
| Danske Bank No. 1 | £66,992 | £78,672 | £78,672 | |
|---|---|---|---|---|
| Danske Bank No. 2 | NIL | NIL | ||
| Cash in Hand - Organisations | £584 | £302 | ||
| Bank Current Accounts - Organisations | £6,593 | £3,535 | ||
| Sub total | £74,169 | £82,509 | ||
| Endowment Funds | £0 | £0 | ||
| Total | £74,169 | £82,509 | ||
| Other Assets | ||||
| Fixed Assets -Note 10 | ||||
| Church Premises | ||||
| Fixtures and Fittings | ||||
| Vehicles | ||||
| Investments - GIF -Note 11 | ||||
| Gift Aid receivable on donations | £10,840 | £11,058 | ||
| Other assets | ||||
| Liabilities | ||||
| Loans | 0 | 0 | ||
| Other liabilities | 0 | 0 |
Approved by the Kirk Session at a meeting on Monday 2nd March 2026 and signed on its behalf by
Name: Ian Clothworthy Name: Mark Welsh Date: 2nd March 2026 Date: 2nd March 2026
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New Mossley Prersbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2025
Accounting Policies
Basis of Financial Statements
As the total income of the congregation is less than £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations) (Northern Ireland) 2015 to prepare its accounts on a receipts and payments basis.
Fund Accounting
Endowment funds are funds, the capital of which must be retained either permanently or at the congregation's discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the congregation's general purposes. Designated funds are general funds set aside by the congregation for use in the future.
2. DONATIONS AND LEGACIES
| Gift Aid United Appeal(recorded) Building Fund (recorded) Donations/gifts (Missions) Heat & Light - Donations Loose collection Inc.U. A. Recorded givings |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £45,156 £0 £0 £45,156 £42,218 £940 £2,174 £0 £3,114 £2,844 £0 £1,560 £0 £1,560 £2,297 £0 £5,906 £0 £5,906 £8,019 £0 £1,235 £0 £1,235 £413 £0 £386 £0 £386 £425 £9,138 £1,702 £0 £10,840 £11,058 |
|---|---|
| £55,234 £12,963 £0 £68,197 £67,274 |
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New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2025
3. Charitable Activities
| Fees from weddings and funerals Fundraising events Income: Mags/Ben Fd Grant: Coummity Fridge |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £320 £300 £0 £0 £695 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 £4,500 £0 £0 £0 |
|---|---|
| £320 £4,800 £0 £0 £695 |
4. Other Trading Activities
| Power NI MENCAP Grant |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 |
|---|---|
| £0 £0 £0 £0 £0 |
5. Investment Income
| Rents investment properties Other investment income Deposit interest Bank Interest |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £0 £0 £0 £0 £0 £201 £0 £0 £201 £197 £0 £0 £0 £0 £0 £0 £0 £0 £0 £0 |
|---|---|
| £201 0 0 £201 197 |
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New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2025
6. Other Income
| Grant - N B C for Heat & Light FWO envelopes General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and Charities 7. Raising Funds Fundraising events Goverance Costs: Audit/Solicitor Property Fund 8. Charitable Activities United Appeal Community Worker (Other income) Community Worker (U.M.T. Grants) Heat and Light |
Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £0 £15,000 £0 £15,000 £19,000 £0 £0 £0 £0 £1,833 £0 £0 £0 £0 £1,500 |
|---|---|
| £0 £15,000 £0 £15,000 £22,333 |
|
| Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £261 £0 £0 £261 £292 £0 £0 £0 £0 £0 |
|
| £261 0 0 £261 £292 |
|
| Unrestricted Restricted Endowment Total Total Funds Funds Funds 2025 2024 £ £ £ £ £ £6,309 £0 £0 £6,309 £7,593 £331 £0 £0 £331 £353 £29,489 £0 £0 £29,489 £25,931 £12,931 £0 £0 £12,931 £9,027 £0 £3,630 £0 £3,630 £3,509 £0 £1,852 £0 £1,852 £669 £0 £8,869 £0 £8,869 £5,420 £0 £9,630 £0 £9,630 £11,778 £350 £0 £0 £350 £819 |
|
| £49,410 £23,981 £0 £73,391 £65,099 |
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New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Statement of Financial Activity ( Receipts and Payments Account ) Year ended 31 December 2025
9. Other Expenditure
| 9. Other Expenditure | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Community Worker | £0 | £20,891 | £0 | £20,891 | £15,864 |
| Community fridge | £0 | £4,296 | £0 | £4,296 | £0 |
| Others: Gifts | £60 | £0 | £0 | £60 | £412 |
| Others: Benevolent Fund | £0 | £1,299 | £0 | £1,299 | £2,171 |
| Others: Mags and Flower Fund | £0 | £0 | £0 | £0 | £427 |
| £60 | £26,486 | £0 | £26,546 | £18,874 |
10. Fixed Assets
The congregation owns the Church premises at Ballyearl Drive New Mossley Newtownabbey BT36 5XJ and a manse at 12 Dorchester Drive Newtownabbey BT36 5WP and the associated fixtures/fittings and equipment for use of the Minister. A combined insurance value of £1,872,178 at last renewal date.
11. Investments
The congregation has the following investments. Amounts are shown at market valuation
| General Investment Fund at market valuation Property Other investments |
2025 2024 £ £ 0 0 0 0 0 0 |
|---|---|
| £0 £0 |
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New Mossley Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Statement of Financial Activity (Receipts and Payments Accounts )
Year ended 31 December 2025
12. Fund Balances
| Kids for School Wider World/Presby Herald Flower Fund Youth Accounts (DAM) Organisations Tuesday Fellowship Heat and Light Community Worker Bank - General Fund Benevolent Fund Unrestricted Funds Other Restricted Funds Restricted Funds Maintenance of Property United Appeal Children's Society S.S. Bibles Womens Day Street Pastors Endowment Fund Community Fridge Student Bursary |
Balance Receipts Payment Surplus / Transfers Balance at start (Deficit) at end £ £ £ £ £ £ £61,585 £55,755 £49,731 £6,024 -£14,792 £52,817 |
|---|---|
| £61,585 £55,755 £49,731 £6,024 -£14,792 £52,817 |
|
| £8,777 £7,297 £8,869 -£1,572 £0 £7,205 £0 £4,045 £3,630 £415 £0 £415 £76 £918 £918 £0 £0 £76 £0 £60 £335 -£275 £275 £0 £0 £0 £300 -£300 £300 £0 £0 £0 £0 £0 £0 £0 £160 £18 £60 -£42 £0 £118 £1,275 £300 £1,299 -£999 £0 £276 £27 £0 £0 £0 -£27 £0 £0 £0 £0 £0 £0 £0 £0 £386 £9,630 -£9,244 £9,244 £0 £6,772 £15,000 £20,891 -£5,891 £5,000 £5,881 £0 £4,500 £4,296 £204 £0 £204 £0 £239 £239 £0 £0 £0 £64 £130 £106 £24 £0 £88 £3,773 £19,301 £15,985 £3,316 £0 £7,089 |
|
| £20,924 £52,194 £66,558 -£14,364 £14,792 £21,352 |
|
| £0 £0 £0 £0 £0 £0 |
|
| Total Funds | £82,509 £107,949 £116,289 -£8,340 £0 £74,169 |
| General Investment Fund | Valuation at Start Revaluation Increase Revaluation at End £0 £0 £0 |
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