Craigavon Presbyterian Church Statement of Financial Activities
For the year ended 31 December 2025
| Notes Income and endowments from: Donations and legacies 2 Charitable activities 3 Other trading activites 4 Investments 5 Total Expenditure on: Charitable activities 6/7 Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 115,330 - 6,490 288 122,108 (104,559) (104,559) (4,358) 13,191 109,802 122,993 |
Restricted funds £ 1,414 16,778 - - 18,192 (20,768) (20,768) 4,358 1,782 7,308 9,090 |
2025 £ 116,744 16,778 6,490 288 140,300 (125,327) (125,327) - 14,973 117,110 132,083 |
2024 £ 117,772 10,896 16,924 262 145,854 (137,580) (137,580) - 8,274 108,836 117,110 |
|---|---|---|---|---|
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Craigavon Presbyterian Church Statement of Financial Position
As at 31 December 2025
| Notes Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Net assets The funds of the charity Restricted income funds 12 Unrestricted income funds 12 Total funds |
2025 £ 132,081 132,081 132,081 132,081 132,081 9,088 122,993 132,081 |
2024 £ 117,108 117,108 117,108 117,108 117,108 7,306 109,802 117,108 |
|---|---|---|
The financial statements were approved and authorised for issue by the Board and signed on its behalf by:
Rev L Webster Trustee 26 May 2026
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Craigavon Presbyterian Church Notes to the Financial Statements
For the year ended 31 December 2025
1. Accounting Policies
Basis of accounting
The financial statements have been prepared under the historical cost convention, except for investments which are included at and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.
Craigavon Presbyterian Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
Incoming resources
All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:
2. Income from donations and legacies
| Donations received | Unrestricted funds £ 115,330 115,330 |
Restricted funds £ 1,414 1,414 |
2025 £ 116,744 116,744 |
2024 £ 117,772 117,772 |
|---|---|---|---|---|
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Craigavon Presbyterian Church Notes to the Financial Statements Continued
For the year ended 31 December 2025
3. Income from charitable activities
| Restricted funds Restricted Missions and Charities Fund Income from charitable activities Other Restricted Congregational Funds Income from charitable activities Restricted Organisational Funds Income from charitable activities ncome earned from other activities Non-Assessable Income nvestment income Unrestricted funds Bank interest receivable |
Unrestricted funds £ 6,490 6,490 |
Restricted funds £ - - |
2025 £ 11,951 240 4,587 16,778 2025 £ 6,490 6,490 2025 £ 288 288 |
2024 £ 7,954 240 2,702 10,896 2024 £ 16,924 16,924 2024 £ 262 262 |
|---|---|---|---|---|
4. Income earned from other activities
5. Investment income
6. Costs of charitable activities by fund type
| Donations and Legacies Support costs |
Unrestricted funds £ 57,876 46,683 104,559 |
Restricted funds £ - 20,768 20,768 |
2025 £ 57,876 67,451 125,327 |
2024 £ 40,892 96,690 137,582 |
|---|---|---|---|---|
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Craigavon Presbyterian Church
Notes to the Financial Statements Continued
For the year ended 31 December 2025
7. Costs of charitable activities by activity type
| Support costs Donations and Legacies Restricted Missions and Charities Fund Other Restricted Congregational Funds Restricted Organisational Funds Building Fund |
Activities undertaken directly £ 57,876 - - - - 57,876 |
Support costs £ 46,683 14,421 - 3,709 2,638 67,451 |
2025 £ 104,559 14,421 - 3,709 2,638 125,327 |
2024 £ 113,838 10,501 1,414 2,495 9,334 137,582 |
|---|---|---|---|---|
8. Analysis of support costs
| Resources Expended Governance costs |
Restricted Missions and Charities Fund £ 10,501 - 10,501 |
Other Restricted Congregational Funds £ 1,414 - 1,414 |
Restricted Organisational Funds £ 2,495 - 2,495 |
Building Fund £ 9,334 - 9,334 |
|---|---|---|---|---|
8. Analysis of support costs
| Resources Expended Governance costs |
2025 £ 20,768 46,683 67,451 |
2024 £ 23,744 72,946 96,690 |
|---|---|---|
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Craigavon Presbyterian Church
Notes to the Financial Statements Continued
For the year ended 31 December 2025
9. Net income/(expenditure) for the year
This is stated after charging/(crediting):
Trustees' remuneration Trustees' pension contributions
| 2025 | 2024 |
|---|---|
| £ | £ |
| 26,642 | 24,775 |
| 4,663 | 5,946 |
10. Staff costs and emoluments
Total staff costs for the year ended 31 December 2025 were:
| Salaries and wages Social security costs Pension costs Total number of employees Comparative for the Statement of Financial Activities Income and endowments from: Donations and legacies Charitable activities Other trading activites Investments Total Expenditure on: Charitable activities Total Transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 115,914 - 16,924 262 133,100 (113,838) (113,838) (10,876) 8,386 101,416 109,802 |
2 2 2025 £ 34,322 7,317 4,682 46,321 Restricted funds 2025 £ 1,858 10,896 - - 12,754 (23,742) (23,742) 10,876 (112) 7,420 7,308 |
2024 1 1 £ 24,775 2024 3,135 5,946 33,856 2024 £ 117,772 10,896 16,924 262 145,854 (137,580) (137,580) - 8,274 108,836 117,110 |
|---|---|---|---|
11. Comparative for the Statement of Financial Activities
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Craigavon Presbyterian Church
Notes to the Financial Statements Continued
For the year ended 31 December 2025
12. Movement in funds
Unrestricted Funds
| General General Unrestricted Funds - Previous year General General |
Balance at 01/01/2025 £ 109,802 109,802 Balance at 01/01/2024 £ 101,416 101,416 |
Incoming resources £ 122,108 122,108 Incoming resources £ 133,100 133,100 |
Outgoing resources £ (104,559) (104,559) Outgoing resources £ (113,838) (113,838) |
Transfers £ (4,358) (4,358) Transfers £ (10,876) (10,876) |
Balance at 31/12/2025 £ 122,993 122,993 Balance at 31/12/2024 £ 109,802 109,802 |
|---|---|---|---|---|---|
Purpose of unrestricted Funds
General
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Craigavon Presbyterian Church
Notes to the Financial Statements Continued
For the year ended 31 December 2025
Restricted Funds
| Students Bursary F d Macmillan Cancer Support Raising Up The Hurting Youth For Christ Compassion Child Sponsorship Malawi Appeal Dourados Family Restricted Funds - Previous year Building Fund Friday Club Compassion Child Sponsorship Outreach PCI Orphan Society Poppy Appeal Salvation Army Tear Fund Tots at the Bridge United Appeal Youth For Christ Building Fund Friday Club Moderator's Appeal Outreach PCI Orphan Society Poppy Appeal Salvation Army Tear Fund Tots at the Bridge United Appeal Malawi Appeal Macmillan Cancer Support |
- 1,030 - - £ - - - Balance at 01/01/2024 Balance at 01/01/2025 £ 3,373 - 13 1,683 - - - - 1,207 - - 7,306 3,270 - 126 - 2,857 - - - - 1,167 - - 7,420 |
1,037 139 281 £ 312 2,104 1,690 Incoming resources Incoming resources £ 1,414 342 800 240 1,187 96 787 1,434 3,787 2,656 198 18,192 1,858 138 19 166 240 680 139 863 1,412 2,683 2,239 1,030 975 12,754 |
(1,030) (139) - £ (312) (1,498) (1,690) Outgoing resources Outgoing resources £ (2,638) (384) (30) - (1,187) (96) (787) (1,434) (3,679) (5,978) (198) (20,768) (9,334) (296) (132) (166) (1,414) (680) (139) (863) (1,412) (2,363) (5,658) - (975) (23,744) |
- - - Transfers £ - - - Transfers £ 1,224 42 20 - - - - - (250) 3,322 - 4,358 7,579 158 - - - - - - - (280) 3,419 - - 10,876 |
1,037 - 281 Balance at 31/12/2024 - 606 - Balance at 31/12/2025 £ 3,373 - 803 1,923 - - - - 1,065 - - 9,088 £ 3,373 - 13 - 1,683 - - - - 1,207 - 1,030 - 7,306 |
|---|---|---|---|---|---|
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Craigavon Presbyterian Church Notes to the Financial Statements Continued
For the year ended 31 December 2025
Purpose of restricted funds (all charitable activities)
Building Fund
United Appeal
Tear Fund
PCI Orphan Society
Poppy Appeal
Moderator's Appeal
Compassion Child Sponsorship
Outreach
Friday Club
Tots at the Bridge
Salvation Army
Youth For Christ
Malawi Appeal
Macmillan Cancer Support
Raising Up The Hurting
Students Bursary
Dourados Family
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Craigavon Presbyterian Church
Notes to the Financial Statements Continued
For the year ended 31 December 2025
13. Analysis of net assets between funds
| Unrestricted funds General General Restricted funds Building Fund Friday Club Outreach Tots at the Bridge Previous year Students Bursary Fund Macmillan Cancer Research Malawi Cancer Support Unrestricted funds General General Restricted funds Building Fund Friday Club Outreach Tots at the Bridge |
281 281 Net current assets / (liabilities) Net Assets £ £ 122,993 122,993 3,373 3,373 803 803 1,923 1,923 1,065 1,065 132,081 132,081 Net current assets / (liabilities) Net Assets 1,037 1,037 606 606 £ £ 101,416 101,416 3,270 3,270 126 126 2,857 2,857 1,167 1,167 108,836 108,836 |
|---|---|
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Craigavon Presbyterian Church Detailed Statement of Financial Activities
For the year ended 31 December 2025
| Income from Non-Assessable Income Investments Friday Club (Restricted Organisational Funds) Tots At The Bridge (Restricted Organisational Funds) Other trading activities INCOME AND ENDOWMENT Donations and legacies Freewill Offering Other Offerings Building Fund Charitable activities United Appeal (Restricted Missions and Charities Fund) Tear Fund (Restricted Missions and Charities Fund) PCI Orphan Society (Restricted Missions and Charities Fund) Poppy Appeal (Restricted Missions and Charities Fund) Moderator's Appeal (Restricted Missions and Charities Fund) Compassion Child Sponsorship (Restricted Missions and Charities Fund) Salvation Army (Restricted Missions and Charities Fund) Youth For Christ (Restricted Missions and Charities Fund) Outreach (Other Restricted Congregational Funds) Malawi Appeal (Restricted Missions and Charities Fund) Macmillan Cancer Support (Restricted Missions and Charities Fund) Raising Up The Hurting (Restricted Missions and Charities Fund) Students Bursary Fund (Restricted Missions and Charities Fund) Douradis Family (Restricted Missions and Charities Fund) Bank interest receivable Total incoming resources |
£ 281 1,690 6,490 6,490 800 3,787 16,778 109,116 2025 6,214 1,414 116,744 2,656 1,434 1,187 96 - 342 787 198 240 2,104 1,037 139 288 288 140,300 |
2024 £ - - 16,924 16,924 19 2,683 10,896 109,616 6,298 1,858 117,772 2,239 1,412 680 139 166 138 863 312 240 975 1,030 - 262 262 |
|---|---|---|
| 145,854 |
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This page does not form part of the statutory financial statements
Craigavon Presbyterian Church
Detailed Statement of Financial Activities Continued
For the year ended 31 December 2025
| Minister's Expenses (Donations and Legacies) Raising Up The Hurting (Restricted Missions and Charities Fund) EXPENDITURE Minister's Salary (Donations and Legacies) Assistant's Salary, Expenses, etc (Donations and Legacies) Charitable activities Minister's Social Security Costs (Donations and Legacies) Minister's Pension Contributions (Donations and Legacies) SUPPORT COSTS Resources Expended PCI Orphan Society (Restricted Missions and Charities Fund) United Appeal (Restricted Missions and Charities Fund) Tear Fund (Restricted Missions and Charities Fund) Poppy Appeal (Restricted Missions and Charities Fund) Moderator's Appeal (Restricted Missions and Charities Fund) Compassion Child Sponsorship (Restricted Missions and Charities Fund) Salvation Army (Restricted Missions and Charities Fund) Youth For Christ (Restricted Missions and Charities Fund) Macmillan Cancer Support (Restricted Missions and Charities Fund) Outreach (Other Restricted Congregational Funds) Malawi Appeal (Restricted Missions and Charities Fund) Douradis Family (Restricted Missions and Charities Fund) Tots at the Bridge (Restricted Organisational Funds) Friday Club (Restricted Organisational Funds) Building Fund (Building Fund) Governance costs Other Organisation Costs (Donations and Legacies) Church Costs (Donations and Legacies) Manse Costs (Donations and Legacies) Minibus Costs (Donations and Legacies) Event Costs (Donations and Legacies) Other Costs (Donations and Legacies) Total resources expended Net Income |
(7,388) (139) (15,058) (57,876) (26,642) (4,125) (4,663) (5,978) (1,434) (1,187) (96) - (384) (787) (198) - (1,030) (1,498) (1,690) (30) (3,679) (2,638) (20,768) (10,472) (17,604) (734) - (6,841) (11,032) (46,683) (125,327) 14,973 |
(7,036) - - (40,892) (24,775) (3,135) (5,946) (5,658) (1,412) (680) (139) (166) (296) (863) (312) (1,414) - (975) - (132) (2,363) (9,334) (23,744) (17,643) (12,169) (789) (1,425) (5,567) (35,353) (72,946) (137,582) 8,272 |
|---|---|---|
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This page does not form part of the statutory financial statements