IMMANUEL CONGREGATION OF THE PRESBYTERIAN
CHURCH IN IRELAND
Financial Statements
for the year ended 31st December 2024
Registered Charity in Northern Ireland (NIC104450)

Immanuel Presbyterfan Church - a Congregation of The Presbyterlan Church In Ireland
Statement of Flnanclal Activity ( Receipts and Payments Account )
for the year ended 31 December 2024
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Notes
Recelpts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
Organisations
£109,375
£0
£0
£9,745
£0
£0
£25,265
£663
£0
£7,402
£0
£15,607
£0 £134,640
£0
£663
£0
£0
£0
£17,147
£0
£0
£0
£15.607
£141,S33
£0
£0
£8,981
£280
£17,806
Sale of Investments
Sale of fixed assets
Loans Received
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Total Re¢elpts
£119.120
£48,937
£0 £168,057
£168,700
Payments
Raising funds
Charitable activities
Investment costs
Other
Organisations
£333
£123,110
£0
£0
£0
£0
£39,779
£0
£0
£16,957
£0
£333
£0 £162,889
£0
£0
£0
£0
£0
£16,957
£0
£172,143
£0
£0
£21,708
Purchase of Investments
Purchase of fixed asset5
Loan Repayments
EO
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Total Payments
£123,443
£56,736
£0 £180,179
£193,851
Net receipts / {payment5)
Transfers between fund5
-£4,323
-£1,581
-£7,799
£1,581
£0 -E12,122
£0
£0
-£25,151
£0
Net movement in funds
-£5,904
-£6,218
£0 -£12,122
-£25,151
Funds brought forward
£233,657
£424,969
£0 £658,626
£683,777
Funds carried forward
12
£227,753
£418.751
£0 £fA6,504
£658,626
Page -l-

Immanuel Presbyterlan Church - a Congregatlon ot The Presbyterlan Church in Ireland
Statement of Flnancial Activity l Receipts and Payments Account }
Statement of Assets and LiabllStles as at 31 December 2024
Unrestrlcted Restrlrted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Funds Reconclliation
Bank and Cash at start of year
Net movement in funds
£233,657
-£5,904
£424,969
-£6,218
£0
£0
£658,626
.£12,122
£683,777
-£25,151
8ank and Cash at end of year
£227,7S3
£418,751
£0
£646,504
£658,626
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts
Cash in hand - Organisations
Bank Current Accounts- Organisations
£534,571
£97,948
£3,062
£10,923
£646.504
£527,435
£119,392
£1.648
£10,151
£658,626
Total
Other Assets
Fixed Assets - Note 10
Church Premises
Fixture5 and Fittings
Vehicles
£0
£0
£0
£0
£0
£0
Investments- Note 11
Gift Aid receivable on donations
Other assets
£0
£24,538
£0
£0
£21,114
£0
Llabllltles
Loans
Other liabllities
£0
£0
Approved by the Kirk Session at a meeting on 24th February 2025 and signed on
its behalf by...
Name
Alan Bridle
Name
Simon Houston
Date.. J4.2-1
Date.. ILI-Z - tr .

Immanuel Presbyterian Church - a Congregation of The Presbyterlan Church In Ireland
Statement of Financial Activity ( Receipts and Payments Account )
Notes to the accounts - 31 December 2024
Accountlng Policies
Basls of Financlal 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 Accountln8
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 establlshed 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 Ib} revenue donations or
grants for a specific congregatlonal activlty 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 aslde by the congregation for use in
the future.
Donatlons and Le£acle$
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2024
Total
2023
Recorded 8ivin85
Recorded Building Fd
Loose collections
Donations and Gifts
Gift Aid
Legacies and bequests
Mission5 & Charities
£88,299
£0
£511
£0
£19,565
£1,000
£0
£9,067
£7,065
£0
£0
£4,973
£0
£4,160
£0
£0
£0
£0
£0
£0
£0
£97,366
£7,065
£511
£0
£24,538
£1,000
£4,160
£92,7S4
£6,946
£813
£0
£21,114
£0
£20,006
£109,375
£25,265
£0
£134,640
£141,633
Pa8e -3-

Immanuel Presbyterlan Church - a Congregation of The Presbyterlan Church in Ireland
Statement of Finan¢5al Activity ( Rece5pts and Payments Account )
Notes to the accounts (cont'd1- 310ecember 2024
Charftable Activitles
Unrestricted Restrlcted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Donations and Appeals
Publications
Received for Organisations
Grants
£0
£0
£0
£0
£0
£613
£50
£0
£0
£0
£0
£0
£0
£613
£50
£0
£0
£0
£0
£0
£0
£663
£0
£663
£0
Other Trading Actlvltles
Unrestrlcted Restrlcted Endowment Total
Funds
Funds
Funds
2024
Total
2023
Lettlng of premlses
Trading income
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
Investment Income
Unrestrlrted Restrlcted Endowment Total
Funds
Funds
Funds
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment propertles
Other Investment income
£9,745
£0
£0
£0
£7,402
£0
£0
£0
£0
£0
£0
£0
£17,147
£0
£0
£0
£8,981
£0
£0
£0
£9,745
£7,402
£0
£17,147 £8,981
Page -4-

Immanuel Presbyterlan Church - a Congregation of The Presbyterian Church In Ireland
Statement of Flnancial Activity ( Receipts and Payments Account )
Notes to the accounts (cont'd)- 31 Oecember 2024
Other Inwme
Unrestrlcted Restricted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
Insurance claims
Ma8azines
Gifts: Prayer Group
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
EO
£0
£280
£0
£0
£0
£0
£0
£280
Ra151n8 Funds
Unrestrlcted Restrlcted Endowment Total
Funds
Funds
Funds
2024
Total
2023
FWO envelopes
Fundraising events
£333
£0
£0
£0
£0
£0
£333
£0
£0
£0
£333
£0
£0
£333
£0
Charltable A¢tlvStles
Unre5trlcted Restrlcted Endowment Total
Funds
Funds
Funds
2024
Total
2023
General Assembty Assessments
Presbytery fees
Minlstry and support staff costs
Congregational running expenses
Donations to Missions and Charltles
Bank Charges
Goverance Cost5/Fees
Sundry Expenses
£20,774
£911
£54,502
£44,877
£0
£336
£1,169
£541
£0
£0
£0
£6,151
£33,628
£0
£0
£0
£0 £20,774
£0
£911
£0 £54,502
£0 £51,028
£0 £33,628
£0
£336
£0
£1,169
£0
£541
£20,370
713
£52,263
£58,553
£39,946
£0
£0
£298
£123,110
£39,779
£0 £162,889
£172,143
Page -5-

Immanuel Presbyterlan Church - a Congregation of The Presbyterian Church in Ireland
Statement of Flnanclal Actlvity { Recelpts and Payments Account )
Notes to the accounts (cont'dl - 31 December 2024
Other Expenditure
Unrestrlcte4 Restrlcted=ndowmen' Total
Funds
Funds
Funds
2024
Total
2023
Investment properties expenses
£0
£0
£0
£0
£0
£0
£0
£0
£0
£0
10
Flxed Assets
The congreEation owns the Church premises situated at 35 Agnes Street, Belfast BT13 IGG
and the associated fixtures, fittings, plant and machinery. Also a Manse for our Minister
and his family at 680 Antrim Road, 8elfast BT15 5GP.
These have a combined insurance valuation of £S,173,969
11
Investments
The con8re8ation has the following investments. Amounts are shown at market valuation
2024
2023
General Investment Fund
Property
Other investments
£0
£0
£0
£0
£0
£0
£0
£0
Pa8e -6-

Immanuel Presbyterlan Church - a Congregatlon of The Presbyterian Church In Ireland
Statement of Financlal Actlvlty ( Recelpts and Payments Account )
Notes to the accounts Icont'dl - 31 December 2024
Fund 8alance5
Balante
at start
Recelpts
Payment
Surplus /
(Deflcit)
Transfers
Balance
at end
Unrestrlcted Funds
General Fund
£233,657 £119,120
£123,443
-£4,323
-£1,581
£227,753
TOTAL
£233,657 £119.120
£123.443
-£4,323
-£1,581
£227.753
Restrlcted Fund5
Malntenance Fund
Boller Fund
Mlssion Funds
EMF
Tear Fund
Unlted Appeal
Leprosy Mission
Outreach - Organisation
Benevolent
Magazines
Fresh/88/Jun CE
Organisations
£0
£5,000
£394,616
£0
£3,658
£431
£0
£347
£4,441
-£41
£4,718
£11,799
£8,714
£0
£8,681
£2,500
£2,939
£8,026
£130
£0
£426
£613
£1,301
£15,607
£5,498
£3,216
£0
£0
£16,604
-£7,923
£2,250
£250
£6,510
-£3,571
£7,345
£681
£0
£130
£0
£0
£0
£426
£653
-£40
£919
£382
£16,957 -£1,350
£i(M)
£0
£0
£0
£0
£0
£0
£0
£0
£81
.£2,136
£3,536
£3.316
£5,000
£386,693
£250
£87
£1,112
£130
£347
£4,867
£0
£2,964
£13,985
TOTAL
£424,969
£48,937
£56.736
-£7,799
£1,581
£418.751
Endowment Funds
£0
£0
£0
£0
£0
£0
Total Funds
£658,626 £168,057 £180,179 -£12,122
£0 £646,504
Page -7-