DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2025 Note Unrestricted Funds Restrlcted Funds Total 2025 Totsl 2024 Recelpts Donations and legacies Charitable activities Other trading activities Investment Income Other 154829 7174 21160 175989 7174 8000 20746 2386 183709 12164 20746 2385 16845 850 Total Recelpts 193134 21160 214294 221568 Payments Raising funds Charitable activities Investment costs Other 1656 159926 1656 167890 1593 155757 7964 Total Payments 161582 7964 169546 157350 Net receipts / Ipaymentsl Transfers between funds 31552 1123861 13196 12386 44748 64218 Net movement in funds Funds brou8ht forward 19166 230277 25582 1509501 44748 179327 64218 115109 Funds carried forward li 249443 1253681 224075 179327
DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestricted Funds Restricted Total Funds Tolal Funds Funds 2025 2024 Funds Reconciliation Bank and Cash at start of year Net movement in funds 230277 19166 1509501 25582 179327 44748 115109 64218 Bank and Cash at end of year 249443 1253681 224075 179327 Bank & Cash Balances Bank Deposit Accounts Bank Current Account5 Cash in Hand 105605 143780 58 105605 155671 58 98527 147817 84 11891 261334 246428 Other Assets Fixed Assets- Note 10 Church Premises Fixtures. Fittings & Equipment Vehicles Llabilities Loans Ulster Bank Loan Account Other 37259 67101 224075 179327
DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 December 2025 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation Is less than £250,Crf)O 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 payrnents basis. FUND ACCOUNTING Endowment funds are funds, the c3Pltal 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. Restrirted funds comprise lal income from endowment5 which is to be expended only on the restricted purposes intended by the donor and Ibl 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'5 general purposes. Desi8nated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestrlrted Funds RestrScted Funds Total 2025 Totsl 2024 Recorded giving Loose collections Donations and gifts GiftAid Legacies and bequest 109474 2609 14008 26738 21X)O 21160 130634 2609 14008 26738 2000 139323 2901 11648 26555 3282 154829 21160 175989 183709
DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND NOTES TO THE ACCOUNTS 31 December 2025 CHARITABLE AcfiviTIES Unrestrlrted Funds Restricted Funds Total 2025 Total 2024 Income from charitable activities Fees from weddlngs and funerals Fundraising event5 Membership fee5 Grants & VAT Refunds 4764 250 2160 4764 250 2160 9115 400 2649 7174 7174 12164 4. OTHER TRADING AcfiviTIES Unrestrirted Funds Restrirted Funds Total 2025 Totsl 2024 Rentsl Income Sale of Propertv 8000 81X)O 80LX) 8000 8(XJO INVESTMENT INCOME Unrestrfrted Funds Restrirted Funds Total 2025 Total 2024 Deposit interest Income from Endowment5 & Invest. Rental Properties Other investment income 3800 8546 3800 8546 8400 296 8149 8400 20746 20746 16845
DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 2025 OTHER INCOME Unrestricted Funds Restrirted Funds Total 2025 Total 2024 Magazines Heat & Light Contribution Other income 1200 1185 1200 1185 700 150 2385 2385 850 RAISING FUNDS Unrestrfcted Funds Restrlrted Funds Total 2025 Total 2024 FWO envelope5 1656 1656 1593 1656 1656 1593 CHARITABLE AcfiviTIES Unrestrirted Funds Restrirted Funds Total 2025 Totsl 2024 Diocesan Assessments Ministry and support Staff costs Congregational running expenses Donations to Missions and charities 643C 11838 83788 643C 11838 89166 2586 80507 11816 58S14 4920 5378 2586 159926 7964 167890 155757
DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2025 OTHER EXPENDITURE Unrestricted Funds Restrirted Funds Total 2025 Total 2024 Rental properties expenses Church & Buildings Renovation Expenses 10. FIXED ASSErs The congregation owns the Church H311 premises together with the associated car parking situated at 15 Loy Street, Cookstown, BT80 8PZ and the associated fixtures, fittings, plant and machinery.
DERRYLORAN PARISH CHURCH, COOKSTOWN CHURCH OF IRELAND NOTES TO THE ACCOUNTS {cont'dl 310ecember 2025 11. FUND BALANCES Fund Balance al start Receipts Payment Surplus I (Deficit) Transfer Balance at end Unrestrirted Funds No. l Account Affiliated Organisation 215214 15063 189490 3644 158814 2768 30676 876 1116361 17501 234254 15189 230277 193134 161582 31552 1123861 249443 Restricted Funds No. l Account- Missions/Charities Building Fund 2586 5378 125861 15782 2586 9800 1509501 21160 1253681 1509501 21160 7964 13196 12386 1253681 Total 179327 214294 169546 44748 224075