## **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**| Page - 1 - ## **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_ Page -2- ## **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| Page -3- ## **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| Page -4- ## **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**| Page -5- ## **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**| Page -6- ## **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**| Page -7-