Rgcoipts and Payments Account for the yoar ended 31 Docember 2025 Unr&8trÉct￿ R•strlctsd Endovnn•nt Funds 2025 Funds 2025 Funds 2025 Totsl Total Not• 2025 2024 Donatlons Other receipts Rental of Land 11.307 425 700 376 11,683 425 700 16,850 200 700 Bank Interest 509 153 805 Grave Fee Investment Incorne 50 1,694 20.299 1,781 14.722 1,781 16,251 529 Diocesan Assessment Church Running Cos18 Rectr>ry C08ts Mainlenan¢e Costs Charitable Donations Administration Costs Cholr Support of A & J Qulll Support of C Holmes Blshops Appeal Bank Charges 11,198 1.243 8,251 8,S51 11,198 1,243 8,251 8,551 874 3,348 100 10,852 841 800 1,312 1,¢)00 3,828 100 240 173 70 85 19.301 874 3,348 100 78 32,769 78 33.643 874 Exc•88 of Rocelpts over Payments for tho year b•for• trnn¥f•rn Transfers ExG•s¥ of R•c•lpt• over Payments lor th•year 118,0471 1345) 118.3921 998 (18,0471 13451 {18,3921 998 Slgn•d on B•half ol th• Tru8t•eg Tru•t•• I rnt HonderBon Trustee 2 Stanley epbum Date: . 2oZ statement of Assets and Liabilitie8 a8 at 31 December 2025 UnrgStrlct•d Ro8trfct•d Endowment Funds Funds Funds 2025 2025 Total Total Not88 2023 2025 2024 Cash Fund8 Bank Accounts Cash on Hand 27.895 681 12,316 35 40.211 716 59,284 35 Total Cash Funds 10-11 28,576 12,351 40.927 69.31 Investment AB¥ots Investments in RCB Unit Trusts Inveslménls in CIT Unll Trusts NFU Mutual Mixed Portlolio Total Inv••tmgnt A•••t• 283,232 283.232 283.974 12,698 12,896 12,340 82,300 62,300 55,918 12 62,300 296,928 368,228 332,232 Aufrts r•taln•d for th• Parlsh'8 own u80 Flxtures & Fillings Church Plantalion15mall area of land beside church) Total A8S•t8 r•taln•d lor tho Parl•h'8 own u•• Totsl A•••ts 6,000 5,000 5,000 20,000 20,QOO 20,000 13 26,000 26,000 28,000 116,876 12,351 296.928 424,165 416,551 Tho funds olth• parl•h Endowment funds Unre5tricled fund$ Reslricled lunds Tol•l ¢h•rlty luDd# 295.928 295.928 115,876 12,351 424,166 276.314 127.540 12,697 416,831 115,878 12,351 12,351 14 116,876 296,928 8ign•d on B•h*lf of th• Tru•t• Tnmtee 1 t H•ndorson Tru8to• 2 Stanlo epbum Date: . f.29 Notos to the financial statements for the year ended 31 December 2025 1. Accounting policies Set out below are the principal accounting policies which have been adopted in the compilation of the Receipts and Payments Account and the Statement of Assets and Liabilities la) Receipts and Payments Account All items of income and expenditure included within the Re￿Ipts and Payments Account have been accounted for on a ¢ash receipts basis. Ibl Statement of Assets and Liabilities Assets retained for the Parish's own use The assets of the Parish, retained for its own use comprise'.- Church Buildings Small piece of land known as the Church Plantation Fixtures and fittings The Church Buildings are deemed to be Heritage assets as defined by the Charities SORP IFRS1021. These Heritage assets are not included in the slalemenl of assets and liabilities as information on the cost or valuation is not available and such infomalion cannot be obtained at a cost commensurate with the benefit to the users of the accounts and to the parish. Fixtures and Fittings in the churches are recognised al an estimate valuation provided by the Trustees. The Church Plantation has limited use to the Parish and is valued accordingly by the Trustees. The Mid Ulster Council uses part of il as a children's play area and pays an annual rent for the use of. ill Invgstments Fixed asset investments comprising inve51rnent in RCBICIT Unil Trusts as well as in NFU MutU81 are staled al fair value al each year end date. Investments in unquoted investments are recorded al cost and are assessed annually for impairment. iiil Endowment Funds 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 unreslricled income funds depending upon the purpose for which the endowment was established in the first pla￿. Notes to the flnanclal statements for the year ended 31 Decernber 2025 (continued) 2. Donations Unrestricted 2025 Restricted 2025 Total 2025 Freewill Envelopes Annual Suslenlations Missions Focus Envelopes Loose Collections Gift Aid - Planned Giving Special Services Sl Columba's- Haryesl Sl Columba's- Carol Service TOTAL 5,512 2,200 5.512 2,200 376 1.408 1,427 376 1,408 1,427 428 332 428 332 376 3. Other Recelpts Unrestricted 2025 Restricted 2025 Total 2025 Miscellaneous Donats'ons TOTAL 425 425 425 425 4. Church running costs Unrestricted 2025 Rostricted 2025 Totsl 2025 686 144 Electricity Water rates Visrting speakers and Organist TOTAL 144 176 237 176 237 1,243 1.243 S. Re¢tory Costs Unrestricted 2025 Restrictgd 2025 Total 2025 Heating oil Electricity Telephone Repairs TOTAL 388 382 390 7,091 388 382 390 7,091 10 6. Maintenance costs Unrestri¢tod 2025 Rgstricted 2025 Total 2025 Church repairs Grass cutting New Microphone Fire extinguisher service TOTAL 6,902 1,020 431 198 6.902 1,020 431 198 8.551 7. Charltablo donatlons Unro8trlcted 2025 Re8trSctod 2025 Total 2025 CMS Ireland Crosslinks Faith Mission SAMS TOTAL 218 219 218 218 219 218 219 219 874 874 a. AdmlnS8trntlon co•t• Unr•strlcted 2025 R•8trlcted 2025 Total 2025 offi￿ exp8nsas Insurance 442 2,003 348 152 178 100 125 442 2.003 348 Audit fee Church Envelopes Printing Costs Copyright licence Gift Aid administration fee TOTAL 152 178 100 125 9. Investment Income Unro8trlcted 2025 Ro8trltt 2025 Total 2025 RCB- Church of Ireland Trustees RC8- Unit Trusts TOTAL 240 1,541 240 10.Totsl Cash Funds Unrestricted Restricted 2025 Total 2025 2025 Bank Current Account Organ Repair Fund Sl. Anne's Bu51ness Reserve Ca5h- St. Columba's Cash- St. Anne's TOTAL 27,895 376 3,020 8,920 28,271 3,020 8,920 681 35 681 35 28,576 12,351 11. Movement in Funds At1Jan Incomlng Outgolng Transftrs 2025 Resources Resource$ At 31 Dgc 2025 Restrlcted funds Charities 874 2,976 8,847 12,697 376 874 376 3,020 8,955 12,351 Organ Repair Fund Sl Anne's Fund Total reslricled Unrestrlcted fund8 General Fund 44 108 S28 874 46,622 14,723 32,769 28,576 46,622 14,723 32.769 28,576 Totsl funds S9,319 15,251 33,643 40,927 Pur of Res ricted Funds Charities Fund - Monies for donations to charitable and missionary organisalions Organ Repair Fund - a fund lo provide the maintenance of the church organ Sl Anne's Fund - a fund for the running and repair of Sl Anne's Church Endowment Fund- contributions forwaids lo the incumbents stipend and lo general Church runnin9 costs 12 12. Investment A55ets NFU Mutual Mixed Portfolio CIT Unlt Trusts RCB Unit Trusts Total Opening value at 1 Jan 202S 55.918 12,340 263,974 332,232 Changes in valuation Disposals 6,382 356 19,258 25,996 Closing valug at 31 Dec 2025 62.300 12.696 283,232 358,228 13. Assets retained for the Parish's own use Fixtures & Plantstlon Fittings Land Total Openlng cost at 1 Jan 2025 5,000 20.000 25.000 Additions Closlng cost at 31 Dec 2025 5.000 20,000 25.000 14. Reconclllation of Charity Funds Balance brought forward 111125 416,551 Surpluslldeficitl in year (18,3921 Increase in value of investments 25,996 Total charity funds 31112125 424.155 Changes in the value of investments are reflected in reseNes, as these a￿ non