Presbyter
an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
Congregatlon of The Presbyterlan Church In Ireland
STATEMENT OF FINANCIAL ACTIVITIES
for the year ended 31 December 2025
Notes
Unre5trlcted
Funds
Restrirted Total Funds Totsl Funds
Funds
2025
2024
Income & Endowments from:
Donations & Legacles
Income from
Charitable actlvltles
Other trading activitles
Investments
Other
TOTAL INCOME
232,307
1,610
382,963
12,549
615,270
14,159
597,493
20,981
3,575
6,372
11,354
38,404
14,929
44,776
14,245
33,740
243,864
445,272
689,135
666,459
Expendlture on:
Ralslng Funds
Expenditure on
Charitable actlvlties
TOTAL EXPENDITURE
224
253,557
224
364,001
442
343,522
110,444
253,781
110,444
364,225
343,964
Net gains/ Ilossesl on
Investments
Net Income / [Expendlture]
19,917]
334,827
324,910
322,495
Transfers between funds
163,4951
63,495
Net movement In funds
[73.412]
398,322
324,910
322,495
Reconclllation of funds:
Total funds brought forward
280,014
1,412,611
1,692,625
1,370,130
Total funds carried forward
206.602
1,810,933
2.017,535
1,692,625
There may be mlnor dls¢repancles In the totals due to roundlnq
161 Page

an
KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH
a Congregation of The Presbyterian Church In Ireland
BALANCE SHEET
As of 31 December 2025
Notes Unrestrfcled Restricted
Funds
Funds
Total Funds
2025
Total Funds
2024
Fixed Assets:
Tangible Assets
li
756
552,661
553,417
502,856
Total Flxed Assets
756
552,661
553,417
502,856
Current Assets
Debtors
Cash at Bank and in hand
12
13
22,303
34.701
191,930 1,272,224
57,004
1,464,154
34,893
1,194,836
Total Current Assets
214,233 1,306,925
1,521,158
1.229.728
Llabllltles
Credltors: Amounts falling
due, withln one year
14
8,387
48,653
57,040
39,960
Net current assets or
Ilabllltles
205.846 1.258,272
1,464,118
1,189,769
Total assets less current
Ilabllltles
206,602 1,810,933
2,017.535
1,692,625
Credltors: amounts fallln8
due after more than one year
Provision for liabilities
15
Totsl net assets or Ilabilitie5
Z06.602 1.810,933
2,017,535
1.692,6Z5
There may be mlnor discrepancies in the totols due to roundlng.
171 Page

an
KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH
a Congregatlon of The Presbyterlan Church In Ireland
BALANCE SHEEr
As of 31 December Z025
Note
Unrestricted
Funds
RestrScted Total Funds
Funds
2025
Total Funds
2024
Funds of the charlty
Restrlcted Income funds
16
1,810,933
1,810,933
1,412,611
Deslgnated funds
Unrestricted funds
16
16
10,000
196,602
10,0
196,602
10,000
270,014
Totsl charlty funds
206,602
1,810,933
2,017,535
1,692,625
Approved by the Klrk Sesslon at a meetlng on 1st June 2026 and slgned on Its behalf by
Graeme Kennedy
1st June 2026
Gareth Invln
1st June 2026
181Pa8e

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Con8regation of The Presbyterian Church in Ireland
STATEMENT OF CASH FLOWS
Year ended 31 December 2025
2025
2024
Cash Flows from operatlng artivitles
Net Income
324,910
322,495
Adjustmentsfvr..
Depreciation of tangiblÈ assets
Interest receivable
8,923
8,925
[44,7761
133,7401
Changes In..
Changes in debtors
Changes in credltors
Cash generated from operatlons
[22,1111
7,840
284,026
315,008
Interest receivable
Net cash from operatln8 activities
Cash Flows from Invertln8 artlvltles
Purchase of tsn8lble a55ets
Net cash flow from investlng activltles
Net In¢rease/[decrease] in cash and cash equivalents
269318
293,465
Ca$h and cash equlvalents at the beglnnlng of the year
1194 836
Cash and cash equivalents at the end of the year
191 Page

an
KIRKPATRICK MEMORIAL PRE5BYtERIAN CHURCH
a Congregation of The Presbyterfan Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2025
The charlty is a public benefit entity and a reglstered charity in Northern Ireland andls
unincorporated. The address of the principal office15 259 Upper Newtownards Road, Belfast,
8T4 3JF
ACCOUNTING POUCIES
BAS15 OF FINANCIAL STATEMENTS
The financlal Statements have been prepared In accordance FRS 102, The Flnancial Reportlng
Standard appllcable In the UK and Republic of Ireland,, the Statement of Recommended
Practlce appllcable to charities preparing thelr accounts in accordance with the Financlal
Reportlng Standard applScable In the UK and Republlc of Ireland (FRS 1021 Icharltles SORP (FRS
10211 and the Charities Att (Northern Ireland) 2008.
The flnanclal statements are prepared In sterlln& whlch Is the functional currency of the entlty.
The flnanclal statements have been prepared under the historlcal cost conventlon except for
Investment assets, whlch are shown at market value. The financlal statements Include all
transactlons, a5SÈts and liabllbtles for whSch the con8re8atlon is responslble In law. They do not
Include the accounts of church groups that owe their affSllatlon to another body, nor those that
are Informal 8atherln8s of church members.
GOING CONCERN
There are no material uncertalntles about the charlty's abllSty to contlnue.
FUND ACCOUNTING
Endowment funds are funds, the capltal 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, dependlng upon the purpose for whlch the
endowment was establlshed In the flrst place.
20IPage

an
KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH
a Congregation of The Presbyterfan Church in Ireland
NOTES TO THE ACCOUNTS
31 December 2025
ACCOUNTING POLICIES (convd)
FUND ACCOUNTING {conVd)
Restrlcted funds comprise lal Income from endowments, whlch Is to be expended only on the
restricted purposes Intended by the donor and Ibl revenue donatlons or grant5 for a speciflc
congregatiorbal actlvlty Intended by the donor. Where these funds have unspent balances,
Interest on thelr pooled Investment Is apportloned to the individual funds on an average
balance basls.
Unrestricted funds are Income fund5 that are to be spent on the congregation's general
purposes. Desl8nated funds are general fund5 set aslde by the congregatlon for use in the
future.
INCOMING RESOURCES
11) Recognltlon of Incomlng resources
These are Included In the Statement of Financlal Actlvltles ISOFAI when:
the congre8atlon becomes entltled to the resources;
• the trustees are vlrtually certain they wlll receNe the resources", and
• the monetary value can be measured wlth sufficient reliablllty.
{11) Incomlng resources wfth related expenditure
Where incomin8 resources have related expenditure las with fundraislng Income) the incomlng
resources and related expenditure are reported 8ross In the SOFA.
(ill) Grants and donatlons
Grants and donations are only Included in the SOFA when the congregation has an
uncondltlonal entitlement to the resources.
(Iv) Tax reclaims on donatlons and glfts
Incoming resources from tax reclaims are included In the SOFA at the same time a5 the giftto
whlch they relate.
211Page

an
KIRKPATRICK MEMORIAL PRESBYtERIAN CHURCH
a Congregatlon of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS
31 December 2025
ACCOUNTING POLICIES (conVd}
(vl Contractual Income and perfomiance-related grants
This is only included in the SOFA once the related goods or seprfices have been delivered.
Ivl) Glfts In klnd
G1ft5 In klnd are accounted for at a rea￿nable estlmate of thelr value to the charlty or the
amount actually rea115ed. Glfts In klnd for sale or dlstrlbutlon are included In the accounts as
lfts only when sold or distrlbuted by the charity. Gifts In klnd for use by the charlty are
included Sn the SOFA as incomlng resources when receivable.
(vll) Donated servlces and facllltles
These are only Included in Incoming resources (wlth an equivalent amount In resources
expended) where the benefit to the charity is reasonably quantifiable, measurable and
material. The value placed on these resource5 IS the estlmated value to the charlty of the
servlce or facillty recelved.
qvlll) Volunteer help
The value of any voluntary help recelved is not included in the accounts but Is described In the
tru5tees' annual report.
Ilx) Invertment In¢ome
Thls Is Included In the accounts when recelvable.
(x) Investment galns and losses
This includes any gain or loss on the sale of investments and any 8aln or loss resultlng from
revalulng Investments to market value at the end ofthe year.
EXPENDITURE AND LIABILITIES
(xi) Liablllty recognltlon
Liabilities are recognlsed as soon as there Is a legal or constructive obligatlon commlttlng the
congregation to pay out resources.
221Page

KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
Congr¢8atlon ol The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (cont'd)
31 December 2025
ACCOUNTING POLICIES (convd)
(xll) Governance costs
These are shown withln charbtable activltles and include the costs of preparatlon and
examlnation of accounts, the cost5 of trustee meetln8s and the cost of any legal advice to
trustees on 8overnance or constitutional matters.
Ixlll) Grants wlth perfOrrnan￿ condftlons
Where the charlty glves a grant wlth condltlons for Sts payment beln8 a specific level of service
or output to be provlded, such grants are only recognlsed In the SOFA once the reclplent of the
grant has provlded the 5peclfled service or output.
(xlv) Grants payable wlthout performance condltlons
These are only recognised In the accounts when a commltment has been made and there are no
condltlons to be met relatin8 to the grant which remain In the control of the charlty.
(xv) Support Costs
Support costs Include central functlons and have been allocated to actlvlty Cost categorles on
basis consistent wlth the use of resources, e.g. allocatlng property Costs by floor areas, or per
caplta, staff costs by the tlme spent and other costs by thelr usa8e.
231 Page

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYtERIAN CHURCH
a Congregation of The Presbyierfan Church In Ireland
NOTES TO THE ACCOUNTS (conVd}
31 December 2025
ACCOUNTING POLICIES {cont'd)
{xvl) Tanglble Flxed Assets
Tan8ible flxed assets for use by the charity are capltallsed if they can be used for more than
one year, and cost at least £2,500. They are valued at cost or If glfted, at the value to the
charlty on recelpt.
Depreciatlon Is recorded on all tanglble flxed assets other than freehold land, at rates
calculated to write off the cost, less estlmated resldual value, of each asset over its expected
useful life as follows
Bulldln8S:
Flxtures, flttln8s and equlpment
Motor Vehicles
Computers, software and technlcal equlpment
- over 50 years
- over 10 year5
- over 4 years
- over 4 years
Where depreclatlon is calculated for a tanglble fixed asset, the depreciatlon commences in the
flrst full year of ownership of the asset.
(xvli) Investments
Investments quoted on a recognlsed stock exchange are valued at market value at the year-end.
Other Investment assets are Included at the trustees, best estlmate of market value.
(xvlll) Judgements and key sources of estlmatlon uncertalnty
There are no area5 of slgniflcant judgement or key sources of estimation uncertainty.
24IPage

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
Congregation of The Presbyterlan Church in Ireland
(xix) Flnanclal Instruments
A financial asset or a flnancial liability Is recognlsed only when the entity becomes a party to
the contractual provisions of the Instrument.
Basic financial instruments are initially recogn15ed at the amount recelvable or payable
including any related transactlon costs, unless the arrangement constitutes a financing
transaction, where it Is reco8nised at the present value of the future payments discounted at a
market rate of interest for a slmllar debt Instrument.
Current a55et5 and current Ilabillties are subsequently measured at the cash or other
conslderatlon expected to be pald or recelved and not dlscounted.
Debt instruments are subsequently measured at amortlsed cost.
Flnancial assets that are measured at cost or amortlsed cost are revlewed for objectlve
evidence of impairment at the end of each reportlng date. If there Is objectlve evldence of
Impairment, an impalrment loss Is recognlsed under the approprlate heading in the statement
of financlal activitle5 in whSch the Inltlal 8aln was recognlsed.
Any reversals of Impalrment are retognlsed lrnmedlately, to the extent that the reversal does
not result in a carrylng amount of the flnanclal asset that exceeds what the carrying amount
would have been had the impalrment not prevlously been recogni5ed.
(xx) Pensions Pollcy
Deflned Contrfbutlon Plans
Contributions to defined contributlon plans are recognlsed as an expense In the period in whlch
the related service Is provlded. Prepaid contributions are recognised as an asset to the extent
that the prepayment wlll lead to a reductlon in future payments or a cash refund.
When contrlbutlons are not experted to be settled wholly within 12 month5 of the end of the
reporting date in whlch the employees render the related service, the liability Is measured on a
discounted present value basis. The unwinding of the discount Is recognised as an expense in
the period in which it arise5.
251 Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congre8atlon of The Presbyterfan Church in Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 December 2025
2. DONATIONS AND LEGACIES
Unrestrlcted
Funds
Restrlcted
Funds i
Total
Funds
YEAR - 2025
Recorded glving
L005e collections
Donatlons and gifts
Gift Aid
Le8acles and Bequests
181,915
6,102
300
43,989
307,457
489,372
6,102
7,153
112,643
6,853
68,653
232,307
382,963
615,Z70
Unrestrlrted
Funds
Restrlrted
Funds
Total
Funds I
YEAR- 2024
Recorded givlng
Loose collectlons
Donatlons and gifts
Glft Ald
Legacies and Bequests
195,175
6.031
30
45,093
10.000
271,633
466,808
6,031
5,075
109,579
10,000
5,045
64,485 1
256,330
341.163
597,493
261Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church In Ireland
NOTES TO THE AccouKfs (¢onVd)
31 December 2025
3. INCOME FROM CHARITABLE AcnviTIES
Unrestrlcted
Funds
Restrlcted
Funds
Total
Fund5
YEAR- 2025
Income from charltsble actlvStles
Church Publicatlons
Weddlngs
Grants
1,280
290
9,149
10,429
290
40
3,400
1,610
12,549 :.
14.159
Unrestrlcted
Funds
Restrlrted i
Funds
Totsl
Funds
YEAR- 2024
Income from charltable artlvltles
Church Publlcatlons
Weddings
Grants
1,464
289
14,375
15,839
289
4,853
4,853
1,753
19,228 ,
20,981
271Page

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church in Ireland
NOTES TO THE ACCOUNTS Iconed)
31 December 2025
4. INCOME FROM OTHER TRADING AcnviTIES
Unrestrlcted
Funds
Restrfrted
Funds
Totsl ,
Funds
YEAR = 2025
Letting of premlses
Income from Church Fundralslng Events
Membership Fees
3,575
3,575
542
10,813
542
10,813
3.575
11,354
14,929
Unrestrlcted
Funds
Restrbcted
Funds
Total
Funds
YEAR 2 2024
Letting of premlses
Income from Church Fundralslng Events
Membershlp Fees
3,945
3,945
1,802
8,498
1,802
8,498
3.945
10,300
14,245
5. INVESTMENTS
Unrertrlcted
Funds
Restrkted ,
Funds
Total
Funds
YEAR - 2025
Deposit Interest
6,372
6.372
38.404
44,776
44,776
Unrestrlcted
Fund$
Restrlcted
Funds
Totsl
Funds
YEAR- 2024
Deposit Interest
3,673
3.673
30,067
30,067
33,740
33,740
181 Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterian Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2025
6. OTHER INCOME
Unrestrfcted
Funds
Restricted
Funds
Total
Funds
YEAR- 2025
Mlscellaneous Income
Unrestrlcted i
Fund$
Rertrlcted
Funds
Total
Funds
YEAR- 2024
M15cellaneous Income
7. RAISING FUNDS
Unrestrlcted
Funds
Restrlcted
Funds
Total
Funds
YEAR - 2025
Cost of Church Envelopes
Fundralslng events
224
224
224
224
Unrestricted
Funds
Restrlrted ,
Funds
Total
Funds
YEAR- 2024
Cost of Church Envelopes
Fundraising events
224 1
218
442
224
218
291 Page

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterian Church in Ireland
NOTES TO THE ACCOUNTS (eonvd)
31 December 2025
EXPENDITURE ON CHARITABLE ACTivrriES
Unrestrlcted
Funds
Restrlcted
Funds
Totsl
Funds
YEAR- 2025
General Assembly Assessments
Presbytery Fee5
Minlstry & Support Staff costs
Congregational runnlng expenses
Bulldlngs- Professional Fees
DonatSons- Mlssions & Charltles
Governance costs
Including the Audlt Fee
29,772
1,248
157,627
61,670
29,772
1,248
159,543
104,279
1.916
42,609
65,919
65,919
3,240
3,240
253,5S7
110,444
364,001
Unrestrltted
Funds
Restrlcted
Funds
Total
Funds
YEAR - 2024
General A55embly Assessments
Presbytery Fees
Minlstry & Support Staff costs
Con8re8ational runnln8 expenses
Buildings- Professional Fees
Donations- Mlsslons & Charitie5
Governance costs
Including the Audit Fee
34,838
1,178
120,158
60,057
34,838
1,178
123,973
107,615
3,815
47,558
71,492
71,492
4,426
4,426
220,658
122.865
343,522
Alee OS£3,240 f2024- £3 OLXII1spoyableJor the oudlt o1thefvanda1stotemen￿ whkh ts Includedln the
qovemun¢e costs.
There maybe rnlnor dlscreponcles In the totols due to nwndlnq.
30IPage

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2025
EMPLOYEES
EMPLOYMENT COSTS
Total Funds
2025
Totsl Funds
2024
Wages and Salarles
Social Security Costs
Penslon contrlbutions
138,300
11,977
13,161
163,438
104,369
9,706
15,148
129,223
NUMBER OF EMPLOYEES
The average number of employees, Includln8 the mlnister of the congregatlon,
durln8 the year, was
Total
2025
Total
2024
Average number of employees
In both 2024 and 2025, one employee received employee benefits {excludlng penslon
contrlbutionsl that exceeded £60,000.
311 Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Church in Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 December 2025
io.
PENSION COSTS
The minister of the con8regatlon15 a member of the PresbyterSan Church in Ireland Pension
Scheme120091. Th15 is a scheme operated by the Presbyterian Church in Ireland, a separately
reglstered charlty. The congregatlon pays an a55essment to the Presbyterian Church In Ireland
equivalent to the employerfs pension contrlbution forthe Scheme and based on the stipend paid
to the mlnlster. The Presbyterian Church In Ireland Penslon Scheme12009) Is a funded Scheme
ofthe deflned benefit type, provldln8 defined beneflts based on career average revalued salary.
The Scheme has assets held In a separately admlnistered fund managed by a board of trustees.
The Presbyterlan Church and the Scheme Trustees have agreed on a funding plan to ensure the
Scheme Is sufflclently funded to meet current and future obllgations. A formal schedule of
contributlons was drawn up on 25 November 2015, whereby the Presbyterlan Church agreed to
pay from 31 December 2015 contrlbutlons of 24% of penslonable salarles to coverthe accrual of
benefits for future servlce, expenses. the cost of Insuring death in servlce benefits and fundln8
the scheme deflclt. At the start of 2025, the Penslon Fund assessment rate decreased to 17.5%.
The contrlbutlons made by the congregation durln8 the current and comparative years are:
Total Funds 2025
Total Funds 2024
Contrlbutlons
10,157
13,459
The congregatlon operate5 a defined contrlbutlon penslon scheme for Its employees. The
scheme and its assets are held by an Independent scherne manager. The penslon charge
represents the contribution5 due from the congregatlon durin8 the year.
Total Funds 2025
Total Funds 2024
Contributions
3,004
1,689
3ZI Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS {conVd)
31 December 2025
ii.
TANGIBLE FIXED ASSErs
Land & Bulldln8S
Flxtures &
Flttlngs
Vehlcles
Total
Cost or valuatlon
At start of year
Addltlons
Dlsposals
At end of year
455,283
59,484
69,690
524,973
59,484
514,767
69,690
584,457
Depreclatlon
At start of year
Provislon for year
Disposa15
At end of year
22,117
8,923
22,117
8,923
31,040
31,040
Net Book Value
At start of year
At end of year
455,283
514,767
502,856
553,417
38,650
Where depreciatlon Is calculated for a tangible asset, the depreciation, as per Note Ilxvil,
commences In the first full year of ownership of the asset and once the asset Is avallable for
Use.
Land and Buildings consist of two classes of assets. The flrst class is church property, which is
Used to carry out the actlvities of the church. This cla55 15 carrled at cost and depreclated over
the estlmated e¢onomlc Ilfe of 50 year5. However, glven the age of the premises in question, it
Is deemed to be fully written off and have nil carrying value at 31 December 2025 and 2024 on
a cost basls.
Therem•ybt mlnordlscrepandes In the totols due to rnundln9.
331Page

Presbyter
an
KIRKPATRICK MEMORIAL PREsB￿ERIAN CHURCH
a Congregation of The Pres￿erSa￿ Church In Ireland
NOTES TO THE AccouMfs Iconvd)
31 December 2025
The second class is a resldentlal property that is made available to employees of the church.
The property In question is the manse, and it has been valued at £400,000, the value set by the
local rating authority. Glven the nature of the properties and ongolng maintenancelrepairs to
which they are subject, no depreclatlon is applied as the resldual value Is considered to be at
least equal to the carryln8 valuation,
12. DEBTORS
20251
2024
Gift Ald Recoverable
Prepayments & Accrued Income
40,062 .
16,942
57,004
21,683
13,210
34￿93
13. CURRENT ASSETS- Cash at bank and In hand
ICA- Current Account, DP- Deposlt A¢￿u￿t,
EA= E•sy A¢ceM & FfD= FIM•d Term Deposftl
2025
2024
General Fund / Ulster Bank
General Fund / Danske Bank
General Fund / Progresslve Building Soclety
General Fund I Insignis Cash Account linc Fee reserve?
Property Fund / Ulster Bank
Property Fund / Danske Bank
Property Fund / Danske Bank Investment
Property Fund / Danske Bank
Property Fund I Progresslve Building Soclety
Property Fund / Insignis Cash Account lin¢ Fee reserve)
Mercy Fund l Danske Bank
Presbyterian Women / Danske Bank
Girls Brigade Company/ Danske Bank
The Globe Café / Danske Bank
Boy5 Brlgade Company/ AIB Group
Kirkpatrick Tots/Ulster Bank
Friendship Club / Ulster Bank
CA
15,835
26,303
1,000
147,029
8,052
18,751
5,049
22,190
237,000
DP
EA
573
6,359
957
530,000
379,000
DP
FTD
DP
FTD/EA
1,229,772
3,477
422
3,220
4,766
262
1.772
CA
DP
7,972
5,062
699
618
1,622
1,228
I IB64.154 1.194,836
CA
341 Page

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
Congregatlon of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUhrrs (¢ont'd)
31 December 2025
14. LIABILrriES- CREDITORS
Amount falllng due wlthln one year
2025
2024
Agency Collertlons
Accounts Payable
57,040
57.040 ,'
39,960
39,960
15. LIABILITIE5- CREDrroRS
Amount falllng due after more than one year
2025
2024
Accounts Payable
351Page

Presbyter
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
Congregatlon of The Presbyterlan Church ID Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 December 2025
16.
FUND BALANCES AND RECONCILIATION OF FUNDS
YEAR- 2025
Balance
at start
In¢ome Expenditure Transfers
Balance
at end
Unrestrlcted Funds
General
Property Fund- Deslgnated
270,014
10.000
280 014
243,864
253,781 [63,495]
196,602
10,000
243 864
253 781
Restrlcted Funds
Property Fund
Mercy Fund
Unlted Appeal Fund
Note111 below
General Misslon Fund
Note1111 below
World Dev Appeal Fund
Moderator5 Appeal Fund
Mlssion Partner Fund
Note11111 below
Flower Fund
Ch Famlly Events Fund
Note Ilvl below
Frlendship Club
BB Company
GB Company
GB Xtra
Kirkpatrick Tots
Presbyterian Women
The Duke of Edinburgh's
Award Scheme, Note Ivl below
1,393,947
4,847
407,907
1,500
4,929
14,481
2,820
14,772
0 1,787,374
3,527
9,843
1,234
600
600
1,234
2,438
2,438
450
47,200
46,750
31
1,134
36
1,076
7,022
11,765
4,684
1,265
5,062
1,600
1,795
7,791
4,010
900
988
1,335
4,200
1,414
4,882
2,951
460
907
1,170
4,584
1,647
7,972
2,659
460
699
530
3,720
20
618
365
2,506
1,598
1412 611
1810 933
Total
There may be mlnordlscrepon¢les In the totals due to mundlng.
1,692.625
689,135
364,225
0 2.017,535
361Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
Congregation of The Presbyterlan Church In Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2025
16.
FUND BALANCES AND RECONCILIATION OF FUNDS
YEAR - 2024
Balance al
stsrt
Income Expenditure Transfers
Balance
at end
Unrestrlcted Funds
General
Property Fund - Deslgnated
Note11} below
296,915
255,701
10,000
221,100 161,5021
270,014
10,000
296 915
265 701
221100 L
280 014
Restrlcted Funds
Property Fund
Mercy Fund
United Appeal Fund
Note {111 below
General Mlssion Fund
Note {1111 below
World Dev Appeal Fund
Moderators Appeal Fund
Mlsslon Partner Fund
Note Ilvl tselow
Flower Fund
Ch Family Events Fund
Note Iv) below
GIftThe Lutton Familv
Friendship Club
BB Company
GB Company
GB Xtra
The Globe Café
Note Iv1} below
Kirkpatrick Tots
Presbyterlan Women
Note Ivlll below
The Duke of Edinburgh's Award
Scheme Note {vllll below
1,053,415
7,281
354,069
1,531
6,320
14,037
3,965
16,546
500 1,393,947
4,847
10,226
1,026
1,526
1,734
1,234
5,063
5,063
450
46,700
46,250
19
12
10,904
31
1,134
12,281
2,504
3.201
1,027
3,191
1,565
709
1,798
9,041
1.430
560
3,911
1,561
7.170
1,395
1,074
25
1,265
5,062
1,600
514
[1,2341
1,259
716
1,533
837
1,158
935
1,826
618
365
[5001
5,849
4,850
1,507
2,506
1073 215
400 758
61502 1412 611
Total
1.370,130
There moybe mlnordisrTepon¢les In the totols due to roundlng.
666,459
343.964
1.692,625
371 Page

an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregation of The Presbyterlan Churth In Ireland
NOTES TO THE ACCOUNTS Iconvd)
31 December 2025
16.
FUND BALANCES AND RECONCILIATION OF FUNDS- convd
Notes on transfers between Funds In the year 2025
United Appeal Fund
A transfer of £9,843 from General Funds to honour the East Belfast
PresbyteryTarget of Honour for this annual donatlon.
A transfer of £600 from General Funds to cover the cost of several
misslon donatlons.
A transfer of £46,750 from General Funds to coverthe majorlty of
the annual Mission Partner donatlons.
A transfer of £4,684 from General Funds to assist in the cost of the
various events and youth ministry activitles.
A transfer of £1,598 to cover the cost of the Duke of Edlnburgh'5
Award Scheme annual licence fee.
General Mlsslon
Mlssion Partner Fund
Church Famlly Events
The Duke of
Edlnburgh's Award
Scheme
Notes on transfers between Fund5 In the year 2024
UnrestrScted Funds
An unrestricted Bequest of £10,000 was credlted to the Property-
Deslgnated Fund in 2024 a5 38reed with the Trustees.
Atransfer of £10,266 from General Funds to honour the East Belfast
Presbytery Target of Honour for thls annual donatlon
The Globe Café fund closing balance was transferred to the General
Mlsslon Fund, as agreed with the Trustees.
Atransfer of £46,250 from General Funds to cover the majority of
the annual Mlssion Partner donations.
A transfer of £2,504 from General Funds to cover expenditure on
church family events and activities.
The Globe Café fund closing balance was transferred to the General
Mi55ion Fund, as agreed with the Trustees.
The PW donated £500 to the Property Fund Building Project.
Atransfer of £1,507 from General Funds to coverthe cost of the
annual Licence fee for the Duke of Edlnbur8h's Award Scheme.
Unlted Appeal Fund
General Mlsslon Fund
Mlsslon Partner Fund
[v]
Church Famlly Events
The Globe Café
[vll]
Presbyterlan Women
The Duke of
Edinburgh's Award
Scheme
381 Page

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYTERIAN CHURCH
a Con8regatlon of The Presbyterlan Church in Ireland
NOTES TO THE ACCOUNTS (convd)
31 December 2025
16.
FUND BALANCES AND RECONCILIATION OF FUNDS- convd
Analysls ol net assets between funds
YEAR - 2025
Unrestrlcted Funds
Restrlcted Funds
Total Funds 2025
Tanglble Assets
Current Assets
Credltors le55 than I year
756
214,233
18,3871
206,602
552,661
1,306,925
[48,653]
1,810,933
553,417
1,521,158
157,040]
2,017,535
YEAR - 2024
Unre5trlcted Funds
Restricted Funds
Total Funds 2024
Tanglble Assets
Current Assets
Credltors less than I
4,265
283,288
17,5391
280,014
498,591
946,440
132,4201
1,412,611
502,856
1,229,728
139,9591
1,692,625
ear
17.
RELATED PARTY TRANSAcfioNS
One of the Trustee5, Rev Graeme Kennedy, the mlnlster ofthe congregatlon, recelved
remuneration of £58,040.52 {2024- £56,077.54) and expenses of £7,38812024- £7,036) for
acting in that capacity. A pension contributlon of £10,157.2512024 - £13,458.75) was pald by
the congregation in respect of the minister to the Pre5byterlan Church in Ireland Pension
Scheme120091 again for acting a5 Minister to the congregation. One of the other Trustees,
Mlss Shirley Stronge, who is employed as the Pastoral Care Co-ordlnator, received a
remuneration of £1.668 {2024 - £nill during the year in connection with their duties.
Key management personnel are the persons In the senior management team to whom the
trustee5 delegate day-to-day management of the charity. Paid compensation for servlces
provlded totalled £75,586 {2024- £76,573}
391Page

Presbyter
an
KIRKPATRICK MEMORIAL PRESBYfERIAN CHURCH
a Congregatlon of The Presbyterlan Church In Ireland
NOTES TO THE AccouKfs (convd)
31 De¢ember 2025
17.
RELATED PARTY TRAN5ACTIONS- convd
No one recelved remuneratlon for their servlces as a trustee.
No trustee expenses have been Incurred In the current year or In the prevlous year,
Duringthe year, the congregatlon contrlbuted the followlng amounts to the Funds of the
General Assembly of the Presbyterlan Church In Ireland, a separate charity
£19,615 {2024- £21,379)
for Congregatlonal Assessments
£14,77212024- 16,5461
for the Unlted Appeal
£2,438 {2024- £5,063)
for the World Development Appeal
The congregatlon pald £1,248 {2024 - £1,178) as Presbytery Assessments durln8 the year
There were no other related party tran5actlons.
401 Page