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