## **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**| |---|---|---|---|---| 3 of 14 **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 4 of 14 **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**| |---|---|---|---|---| 5 of 14 **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**| |---|---|---|---|---| 6 of 14 ## **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**| |---|---|---| 7 of 14 **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** 8 of 14 **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 9 of 14 ## **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**| |---|---|---|---|---|---| 10 of 14 **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 11 of 14 **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**| |---|---| 12 of 14 ## **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**| 13 of 14 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**| |---|---|---| 14 of 14 This page does not form part of the statutory financial statements