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 AcCOU￿￿s
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 De￿mber 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