IMMANUEL CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Financial Statements for the year ended 31st December 2025
Registered Charity in Northern Sreland (NIC104450)
Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) for the year ended 31 December 2025
| Unrestricted | Restricted | Endowment | Total | Total | |||
|---|---|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | |||
| Receipts | |||||||
| Donations and legacies | 2 | £138,440 | £29,088 | £0 | £167,528 | £134,640 | |
| Charitable activities | 3 | £0 | £484 | £0 | £0 | £663 | |
| Othertrading activities | 4 | £0 | £0 | £0 | £0 | £0 | |
| Investment Income | 5 | £5,414 | £12,689 | £0 | £18,103 | £17,147 | |
| Other | 6 | £0 | £0 | £0 | £0 | £0 | |
| Organisations | £0 | £21,476 | £0 | £21,476 | £15,607 | ||
| Sale of Investments | £0 | £0 | £0 | £0 | £0 | ||
| Sale offixed assets | £0 | £0 | £0 | £0 | £0 | ||
| Loans Received | £0 | £0 | £0 | £0 | £0 | ||
| Total Receipts | £143,854 | £63,737 | £0 | £207,107 | £168,057 | ||
| Payments | |||||||
| Raising funds | 7 | £339 | £0 | £0 | £339 | £333 | |
| Charitable activities | 8 | £120,924 | £43,567 | £0 | £164,491 | £162,889 | |
| Investment costs | £0 | £0 | £0 | £0 | £0 | ||
| Other | 9 | £0 | £0 | £0 | £0 | £0 | |
| Organisations | £0 | £22,364 | £0 | £22,364 | £16,957 | ||
| 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 | £121,263 | £65,931 | £0 | £187,194 | £180,179 | ||
| Net receipts /(payments) | £22,591 | -£2,194 | £0 | £19,913 | -£12,122 | ||
| Transfers between funds | -£25,203 | £25,203 | £0 | £0 | £0 | ||
| Netmovement in funds | -£2,612 | £23,009 | £0 | £20,397 | -£12,122 | ||
| Funds broughtforward | £227,753 | £418,751 | £0 | £646,504 | £658,626 | ||
| Fundscarriedforward | 42 | £225,141 | £441,760 | £0 | £666,901 | £646,504 |
Page -1-
Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in treland Statement of Financial Activity (Receipts and Payments Account ) Statement of Assets and Liabilities as at 31 December 2025
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Funds Reconciliation | |||||
| Bank and Cash at start ofyear | £227,753 | £418,751 | £0 | £646,504 | £658,626 |
| Net movement in funds | -£2,612 | £23,009 | £0 | £20,397 | -£12,122 |
| Bankand Cash atend ofyear | £225,141 | £441,760 | £0 | £666,901 | £646,504 |
| Bank& Cash Balances | |||||
| Bank DepositAccounts | £506,365 | £534,571 | |||
| BankCurrentAccounts | £145,439 | £97,948 | |||
| Cash in hand - Organisations | £3,079 | £3,062 | |||
| Bank Current Accounts - Organisations | £12,018 | £10,923 | |||
| Total | £666,901 | £646,504 | |||
| Other Assets | |||||
| Fixed Assets - Note 10 | |||||
| Church Premises | £0 | £0 | |||
| Fixtures and Fittings | £0 | £0 | |||
| Vehicles | £0 | £0 | |||
| Investments - Note 11 | £0 | £0 | |||
| Gift Aid receivable on donations | £23,075 | £24,538 | |||
| Other assets | £0 | £0 | |||
| Liabilities | |||||
| Loans | |||||
| Otherliabilities | £0 | £0 |
Approved by the Kirk Session at a meeting on Monday 26th January 2026 and signed on its behalf by...
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Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in lreland Statement of Financial Activity ( Receipts and Payments Account ) Notes to the accounts - 31 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 [reland} 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 | £94,565 | £0 | £0 | £94,565 | £97,366 |
| Recorded Building Fd | £0 | £11,012 | £0 | £11,012 | £7,065 |
| Loose collections | £409 | £0 | £0 | £409 | £511 |
| Donations and Gifts | £0 | £0 | £0 | £0 | £0 |
| GiftAid | £18,466 | £4,609 | £0 | £23,075 | £24,538 |
| Legacies and bequests | £25,000 | £0 | £0 | £25,000 | £1,000 |
| Missions & Charities | £0 | £13,467 | £0 | £13,467 | £4,160 |
| £138,440 | £29,088 | £0 | £167,528 | £134,640 |
Page -3-
Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Notes to the accounts (cont'd) - 31 December 2025
3 Charitable Activities
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Donations and Appeals | £0 | £0 | £0 | £0 | £0 |
| Publications | £0 | £484 | £0 | £484 | £613 |
| Received for Organisations | £0 | £0 | £0 | £0 | £50 |
| Grants | £0 | £0 | £0 | £0 | £0 |
| £0 | £484 | £0 | £484 | £663 |
4 Other Trading Activities
| Unrestricted | Restricted | Endowment | Total | Total | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Letting ofpremises | £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 | £5,414 | £12,689 | £0 | £18,103 | £17,147 |
| General | Investment Fund | £0 | £0 | £0 | £0 | £0 |
| Rents investment properties | £0 | £0 | £0 | £0 | £0 | |
| Other investment income | £0 | £0 | £0 | £0 | £0 | |
| £5,414 | £12,689 | £0 | £18,103 | £17,147 |
Page -4-
Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account )} Notes to the accounts (cont'd) - 31 December 2025
6 Other Income
| 6 Other Income |
|||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Insurance claims | £0 | £0 | £0 | £0 | £0 |
| Gifts: Prayer Group | £0 | £0 | £0 | £0 | £0 |
| £0 | £0 | £0 | £0 | £0 | |
| 7 Raising Funds |
|||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| FWO envelopes | £339 | £0 | £0 | £339 | £333 |
| Fundraising events | £0 | £0 | £0 | £0 | £0 |
| £339 | £0 | £0 | £339 | £333 | |
| 8 Charitable Activities |
|||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| General AssemblyAssessments | £17,529 | £0 | £0 | £17,529 | £20,774 |
| Presbyteryfees | £842 | £0 | £0 | £842 | 911 |
| Ministryand support staffcosts | £57,734 | £0 | £0 | 3=£57,734 | £54,502 |
| Congregational running expenses | £43,681 | £16,044 | £0 | £59,725 | £51,364 |
| Donations to Missions and Charities | £0 | £27,523 | £0 | £27,523 | £33,628 |
| Goverance Costs/Fees | £300 | £0 | £0 | £300 | £1,169 |
| Sundry Expenses | £838 | £0 | £0 | £838 | £541 |
| £120,924 | £43,567 | £0 | £164,491 | £162,889 |
Page -5-
Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Notes to the accounts (cont'd) - 31 December 2025
9 Other Expenditure
| Unrestrictec | Restrictedindowmen' | Restrictedindowmen' | 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 situated at 35 Agnes Street, Belfast 8113 1GG and the associated fixtures, fittings, plant and machinery. Also a Manse for our Minister and his family at 680 Antrim Road, Belfast BT15 5GP. These have a combined insurance valuation of £5,173,969
11 Investments
The congregation has the following investments. Amounts are shown at market valuation
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| General Investment Fund | £0 | £0 |
| Property | £0 | £0 |
| Other investments | £0 | £0 |
| £0 | £0 |
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Immanuel Presbyterian Church - a Congregation of The Presbyterian Church in Ireland Statement of Financial Activity ( Receipts and Payments Account ) Notes to the accounts (cont'd) - 31 December 2025
Fund Balances
| Fund Balances | ||||||
|---|---|---|---|---|---|---|
| Balance | Receipts | Payment | Surplus/ | ‘Transfers | Balance | |
| atstart | (Deficit) | atend | ||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General Fund | £227,753 | £143,854 | £121,263 | £22,591 | -£25,203 | £225,141 |
| TOTALUNRESTRICTED | £227,753 | £143,854 | £121,263 | £22,591 | -£25,203 | £225,141 |
| Restricted Funds | ||||||
| Maintenance Fund | £3,316 | £12,558 | £15,357 | -£2,799 | £0 | £517 |
| Boiler Fund | £5,000 | £0 | £0 | £0 | £25,000 | £30,000 |
| Mission Funds | £386,693 | £12,635 | £11,200 | £1,435 | -£2,000 | £386,128 |
| EMF | £250 | £1,770 | £2,000 | -£230 | £0 | £20 |
| Tear Fund | £87 | £3,566 | £3,556 | £10 | £0 | £97 |
| UnitedAppeal | £1,112 | £6,721 | £7,209 | =-£488 | £0 | £624 |
| Leprosy Mission | £130 | £0 | £130 | -£130 | £0 | £0 |
| Presby Childs Society | £0 | £515 | £515 | £0 | £0 | £0 |
| Local | .M.P. | £0 | £2,065 | £2,065 | £0 | £0 |
| Outreach - Organisation | £347 | £0 | £0 | £0 | £0 | £347 |
| Benevolent | £4,867 | £349 | £100 | £249 | £0 | £5,116 |
| Magazines | £0 | £484 | £687 | -£203 | £203 | £0 |
| Fresh/BB/Jun CE | £2,964 | £1,598 | £748 | £0 | £0 | £3,814 |
| Organisations | £13,985 | £21,476 | £22,364 | -£888 | £2,000 | £15,097 |
| TOTALRESTRICTED | £418,751 | £63,737 | £65,931 | -£2,194 | £25,203 | £441,760 |
| EndowmentFunds | £0 | £0 | £0 | £0 | £0 | £0 |
Total Funds
£646,504 £207,591 £187,194 £20,397
£0 £666,901