Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) for the year ended 31st Dec 2025
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Donations and legacies | 2 | 28074 | 6683 | 0 | 34757 | 32479 |
| Charitable activities | 3 | 0 | 0 | 0 | 0 | 0 |
| Other trading activities | 4 | 0 | 0 | 0 | 0 | 0 |
| Investment Income | 5 | 0 | 0 | 0 | 0 | 0 |
| Other | 6 | 5292 | 3666 | 0 | 8958 | 2880 |
| Organisations | 0 | 43 | 0 | 43 | 36 | |
| 0 | ||||||
| Sale of Investments | 0 | 0 | 0 | 0 | 0 | |
| Loans Received | 0 | 0 | 0 | 0 | 0 | |
| Total Receipts | 33366 | 10392 | 0 | 43758 | 35395 | |
| Payments | ||||||
| Raising funds | 7 | 138 | 0 | 0 | 138 | 151 |
| Charitable activities | 8 | 45141 | 15490 | 0 | 60631 | 67433 |
| Investment costs | 0 | 0 | 0 | 0 | 0 | |
| Other | 9 | 0 | 0 | 0 | 0 | 0 |
| Organisations | 0 | 1668 | 0 | 1668 | 367 | |
| Purchase of Investments | 0 | 0 | 0 | 0 | 0 | |
| Purchase of fixed assets | 0 | 0 | 0 | 0 | 0 | |
| Loan Repayments | 0 | 0 | 0 | 0 | 0 | |
| Total Payments | 45279 | 17158 | 0 | 62437 | 67951 | |
| Net receipts / (payments) | -11913 | -6766 | 0 | -18679 | -32556 | |
| Transfers between funds | 836 | -836 | 0 | 0 | 0 | |
| Net movement in funds | -11077 | -7602 | 0 | -18679 | -32556 | |
| Funds brought forward | 48736 | 20183 | 0 | 68919 | 101475 | |
| Funds carried forward | 12 | 37659 | 12581 | 0 | 50240 | 68919 |
Page -1-
=
ES SS Ee a RE a a, \
: :
Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Statements and Liabilities as at 31st December 2025
| Unrestricted Restricted | Unrestricted Restricted | Unrestricted Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |||
| i | £ | £ | £ | £ | |||
| Funds Reconciliation | |||||||
| Bank and Cash at start | ofyear | 48736 | 20183 | 0 | 68919 | 101475 | |
| Net movement in funds | -11,077 | -7602 | 0 | -18679 | -32556 | ||
| Bank and Cash at end ofyear | 37659 | 12581 | 0 | 50240 | 68919 | ||
| Bank & Cash Balances | |||||||
| : | |||||||
| Bank Current Account | Nol | 37659 | 48736 | ||||
| Bank Current Account | No 2 | 12310 | 16277 | ||||
| Bank Current Account | No 3 | 0 | 2010 | ||||
| Bank Current Accounts | Sub total | 49969 | 67023 | ||||
| Cash in hand - Organisations |
7 | 175 | |||||
| Bank Current Accounts - Organisations | 264 | 1721 | |||||
| Total | 50240 | 68919 | |||||
| Other Assets | - | ||||||
| Fixed Assets - Note 10 | |||||||
| Church Premises / Contents - Insurance valuation | 4773210 | 4773210 | |||||
| Church Hall Building / | Contents - | Insurance valuation | 1307013 | 1307013 | |||
| Investments - Note 11 | 0 | 0 | |||||
| Gift Aid receivable on | donations | 3444 | 3482 | ||||
| Other assets | Fixed Term | Acct | 370281 | 465714 | |||
| Liabilities | |||||||
| Loans | 0 | 0 | |||||
| Otherliabilities | 0 | (6) |
==> picture [343 x 62] intentionally omitted <==
----- Start of picture text -----
Approved by the Kirk Session at a meeting on and signed on its behalf by
= a2 a
Name x
Name Ve eto rv) b arLarndl
Date (27 Ot Doe3 C Date /-( 93 [47-15| 2022 4 b
----- End of picture text -----
Page -2-
Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Notes to the accounts - 3131st December 2025
1 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
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Recorded givings | 23947 | 4725 | 28672 | 27533 | |
| Loose collections | 1171 | 0 | 1171 | 641 | |
| Donations and gifts | 50 | 1420 | 1470 | 823 | |
| Gift Aid | 2906 | 538 | 3444 | 3482 | |
| Legacies and bequests | 0 | 0 | 0 | 0 | |
| 28074 | 6683 | 34757 | 32479 |
Page -3-
Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Notes to the accounts (cont'd) - 31st December 2025
| 3 Charitable Activities |
|||||
|---|---|---|---|---|---|
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Income from charitable activities | 0 | 0 | 0 | 0 | 0 |
| Fees from weddings and funerals | 0 | 0 | 0 | 0 | 0 |
| Fundraising events | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 |
| 4 Other Trading Activities |
4 Other Trading Activities |
||||
|---|---|---|---|---|---|
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Letting of premises | 0 | 0 | 0 | 0 | 0 |
| Trading income | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 | |
| 5 Investment Income |
|||||
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Deposit interest | 0 | 0 | 0 | 0 | 0 |
| General Investment Fund | 0 | 0 | 0 | 0 | 0 |
| Rents investment properties | 0 | 0 | 0 | 0 | 0 |
| Other investment income | 0 | 0 | 0 | 0 | 0 |
| 0 | 0 | 0 | 0 | 0 |
Page -4-
Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Notes to the accounts (cont'd) - 31st December 2025
| 6 Other Income |
|||||
|---|---|---|---|---|---|
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| BT Refund Church | 6 | 0 | 0 | 6 | 0 |
| Light & Life Project | 5286 | 446 | 0 | 5732 | 0 |
| Insurance Claim | 0 | 3220 | 0 | 3220 | 2880 |
| 5292 | 3666 | 0 | 8958 | 2880 | |
| 7 Raising Funds |
|||||
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| FWO envelopes | 138 | 0 | 0 | 138 | 151 |
| Fundraising events | 0 | 0 | 0 | 0 | 0 |
| 138 | 0 | 0 | 138 | 151 | |
| 8 Charitable Activities |
|||||
| **Unrestricted ** | **Restricted ** | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| General Assembly Assessments | 1458 | 0 | 0 | 1458 | 2024 |
| Presbytery fees | 295 | 0 | 0 | 295 | 284 |
| Ministry and support staff costs | 28146 | 0 | 0 | 28146 | 30123 |
| Congregational running expenses | 10660 | 11924 | 0 | 22584 | 32112 |
| Donations to Missions and Charities | 0 | 3120 | 0 | 3120 | 2770 |
| Governance costs | 120 | 0 | 0 | 120 | 120 |
| Light & Life Project | 4462 | 446 | 0 | 4908 | 0 |
| 45141 | 15490 | 0 | 60631 | 67433 |
Page -5-
Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Notes to the accounts (cont'd) - 31st December 2025
Other Expenditure
| 9 | Other Expenditure | |||||
| UnrestrictedRestrictedEndowment | Total | Total | ||||
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Investment properties expenses | 0 | 0 | 0 | 0 | 0 | |
| 0 | 0 | 0 | 0 | 0 |
10 Fixed Assets
The congregation owns the Church premises at 272 Donegall Road Belfast BT12 6 FW as well as Church Halls at 2 Pembroke St BT12 6 NY together with the associated fixtures, fittings, plant and machinery. They have a combined insurance value of £6.080 million at last renewal date.
11 Investments
The congregation has the following investments. Amounts are shown at market valuation
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| General Investment Fund | 0 | 0 |
| Property | ||
| Other investments | ||
| 0 | 0 |
Page -6-
Richview Presbyterian Church - a Congregation of The Presbyterian Church in Ireland
Notes to the accounts (cont'd) - 31st December 2025
| 12 | Fund Balances | ||||||
|---|---|---|---|---|---|---|---|
| Balance | Receipts | **Payment ** | **Surplus / ** | Transfers | Balance | ||
| at start | (Deficit) | at end | |||||
| £ | £ | £ | £ | £ | £ | ||
| Unrestricted Funds | |||||||
| General Fund | 48736 | 33366 | 45279 | -11913 | 836 | 37659 | |
| 0 | 0 | 0 | 0 | 0 | 0 | ||
| Total Unrestricted Funds | 48736 | 33366 | 45279 | -11913 | 836 | 37659 | |
| Restricted Funds | |||||||
| Repairs and Renovations Acct | 16277 | 8472 | 12370 | -3898 | -69 | 12310 | |
| Rev D Porter Acct | 2010 | 0 | 0 | 0 | -2010 | 0 | |
| Missions | 0 | 1657 | 2000 | -343 | 343 | 0 | |
| Royal British Legion | 0 | 190 | 190 | 0 | 0 | 0 | |
| Presbyterian Children's Soc | 0 | 0 | 200 | -200 | 200 | 0 | |
| World Development Appeal | 0 | 0 | 200 | -200 | 200 | 0 | |
| Belfast City Mission | 0 | 0 | 200 | -200 | 200 | 0 | |
| Good News for Everyone | 0 | 30 | 30 | 0 | 0 | 0 | |
| LIFT | 0 | 300 | -300 | 300 | 0 | ||
| 18287 | 10349 | 15490 | -5141 | -836 | 12310 | ||
| Organisations' Accounts | |||||||
| 13th BB Old Boys Gen Acct | 1896 | 43 | 1668 | -1625 | 0 | 271 | |
| Total Restricted Funds | 20183 | 10392 | 17158 | -6766 | -836 | 12581 | |
| Endowment Funds | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total Funds | 68919 | 43758 | 62437 | -18679 | 0 | 50240 | |
| Fixed Term Deposit Acct | 465714 | 4567 | 100000 | 0 | 0 | 370281 |
Page -7-
Richview Presbyterian Church - a Congregation of the Presbyterian Church in Ireland.
Notes to the accounts (cont'd) - 31st December 2025
Related Party Transactions
One of the Trustees acting as the Pastoral Assistant of the congregation received remuneration of £9,828 and expenses of £1,353 for acting in that capacity.The Trustee acting as Organist for the congregation received remuneration of £4,500 in that capacity. The Trustee acting as Convener of the congregation received remuneration of £10,015 in that capacity. None of the other Trustees received any remuneration.
During the year 2025 the congregation contributed the following amounts to funds of the General Assembly of the Presbyterian Church in Ireland.
-
£1,458 towards Congregational Assessments
-
£200 towards the World Development Appeal
-
£2,000 towards the annual United Appeal ( Missions )
Page -8-