BALLYLINNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Financial Report and Statements for the year ended 31 December 2025 Registered Charity in Northern Ireland (NIC1047161
Pres BALLYLINNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY IRe¢eipts and Payments Account) for the year ended 31 December 2025 Note Unrestritted Funds Restrirted Endowment Funds Funds Totsl 202S Total 2024 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 171,211 51,650 12.520 3.190 222,861 12,520 3.210 429 27 196,440 10,609 4,758 4,301 176 20 422 27 Total Receipts 171,680 67,367 239,047 216,284 Payments Raising funds Charitable activities 3,726 52.944 3,726 224,275 1,463 216.147 171.332 Total Payments 171,332 56.670 228.002 217,610 Net gain/loss on investment io 13,646} (3,6461 Net receipts / (payments) Transfers between funds 10,697 2,700 13,646) 7,399 {1,3261 {2,7001 Net movement in funds Funds brought forward 12,3521 122,774 13,397 46,396 (3.646) 7,399 84.803 253.973 {1,326} 255.299 Funds carried forward io 120,422 59.793 81.157 261.372 253,973
BALLYLINNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSEfs AND LIABIIITIES A5 at 31 December 2025 Unrestricted Funds Restricted Endowment Funds Funds Total Funds 2025 Total Funds 2024 Funds Reconciliation Balance at Start of year Net movement in funds 122.774 {2.3521 46,396 13,397 84,803 13,6461 253,973 7,399 255,299 11,3261 Balance at end of year 120,422 59,793 81,157 261,372 253,973 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand li 178.938 1,267 io 168,205 955 180.216 169.170 Other A55ets Fixed Assets- Note 9 General Investment Fund - Note io 81,157 84,803 81,157 84,803 Liabilities Loans Other Èh Approved by the Kirk Session at a meeting on 9 June 2026 2nd signed on its behalf by Moderator Clerk
BALLYLINNEY CONGREGATION OF THE PRESBYtERIAN CHURCH IN IRELAND NOTES TO THE AcCOUs 31 December 2025 ACCOUNTING POLICIES ASIS OF FINANCIAL sfATEMENTS As the total income of thè 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 ACCOUNTING Endowmentfunds 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 ullrestricted income funds depending upon the purpose for which the endowment wa5 established in the first place. Restricted funds cornprise la) income from endowments which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donation5 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 fvture. DONATIONS AND LEGACIES Unrestrirted Funds Restrfrted Endowment Funds Funds Total 2025 Totsl 2024 Recorded giving: Loose collertions Donations and Eifts Gift Aid Legacies and bequest 140.013 3,223 27,975 37,772 6,083 7,795 177,785 9.306 35.770 154,368 10.738 31,334 171,211 51,650 222.861 196.440
BALLYLINNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 Dember 2025 CHARITABLE ACTIVITIES Ur*restricted Fund5 Restricted Endowment Funds Funds Total 2025 Total 2024 Income from charitable activities Fees from weddin85 and funerals Fundraising events Grants 2.380 8.182 1,958 2,380 8,182 1.958 1.075 5.164 4,370 12.520 12,250 10,609 OTHER TRADING AcfiviTIES Unrestricted FL¢nds Restricted Endowment Funds Funds Total 2025 Total 2024 Letting of premises Trading income 1,300 3.458 20 3,190 3.210 20 3,190 3.210 4,758 INVESTMENT INCOME UnTe5tricted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Deposit interest Realised gains / {lossesl on investments 422 429 472 3.829 422 429 4,301
BALLYLINNEY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNfs (tonvd) 31 December 2025 OTHER INCOME Unrestritted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Insurance claims Other Income Refunds 27 27 176 27 27 176 RAISING FUNDS Unrestricted Fund5 Restrirted Funds Endowment Funds Total 2025 Total 2024 FWO envelopes Fundraising events 3,726 3.726 1,463 3,726 3.726 1,463 CHARITABLE AcrivrriES Unrestricted Funds Restricted Endowrnent Funds Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees Ministry and support Staff costs 18,627 822 56,722 18,627 822 56,722 14,227 849 10,969 Congregational running expenses Donations to Missions and charities Governance costs 92,737 1,673 12,284 40,660 105.021 42,333 141,394 48,355 750 750 353 171,332 52.944 224.275 216,147
BALLYLINNEY CONGREGATION OF THE PREsBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 DÈ¢ember 2025 FIXED ASS$ The congregation occupies the Church premises situated at Ballylinney Road, 8allyclare. The Buildings, fixtures, fittings, plant and machinery have a combined insurance value of £4.801,800 as at 31st Ottober 2025.
BALLYLINNEY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd) 31 December 202 10. FUND BALANCES Fund Balance at start Receipts Payment Surplus / Transfer (Deficit) Balance at end Unrestrirted Funds General Fund 124.774 171.680 {171,3321 348 11.2IX)1 123,922 124.774 171,680 (171,332} 348 11.2001 123.922 Restritted Funds Property/Building Fund United Appeal General Missions Fund World Development Appeal Student BursaryAppeal Presbyterian Children Society Catering Fund Sunday School/KFC Religiou5 Ed & Training Presbyterian Women Boys Brigade Girls Brigade Bowling Club Friendship Club Youth Club Youth Fellowship Junior CE Munchkins 19.780 5,044 5,337 7,519 7.519 16.214 111,000) 5,214 25,139 (27,3041 (2,165) 1,024 11,0241 27,299 8,758 3.172 11,5001 1,389 899 2,380 143 565 2,117 4.116 5,568 (7231 1,657 1172) 1291 12,0461 11.4811 (2,068) 49 {3.8371 279 15,6651 (971 3.046 870 723 1.120 6,459 1,958 81 281 42 1.439 485 561 1,500 1,071 5.980 1.855 81 236 214 914 485 408 200 200 559 (5141 {372) 1590) (561) 1794) 45 1372) 175) 200 600 515 561 947 153 44,396 Endowment Funds General Investment 67,367 156,670) 10,697 1,200 56.294 84.803 13,646) 13.6461 81.157 84,803 Total 13,6461 (3,646) 81,157 253,973 239.047 231,648 7,399 261,372