LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY
(Receipts and Payments Account) for the year ended 31 December 2025
| Unrestricted | Restricted | Endownment | TOTAL | TOTAL | ||
|---|---|---|---|---|---|---|
| Funds £ | Funds £ | Funds £ | 2025 | 2024 | ||
| Receipts | ||||||
| Donations and legacies | 2 | 125653 | 21007 | 0 | 146660 | 133719 |
| Charitable activities | 3 | 260 | 6050 | 0 | 6310 | 950 |
| Other trading activities | 4 | 0 | 0 | 0 | 0 | 285 |
| Investment Income | 5 | 337 | 13636 | 0 | 13973 | 14294 |
| Other | 6 | 683 | 3305 | 0 | 3988 | 15732 |
| SUB TOTALS | 126933 | 43998 | 0 | 170931 | 164980 | |
| ---------- | ---------- | ---------- | ---------- | |||
| Sale of fixed assets (Site at Old Manse) |
6 | 0 | 0 | 0 | 0 | 78729 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Receipts | 126933 | 43998 | 0 | 170931 | 243709 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Payments | ||||||
| Raising funds | 7 | 543 | 0 | 0 | 543 | 518 |
| Charitable activities | 8 | 98951 | 20003 | 0 | 118954 | 118803 |
| Investment costs | 9 | 0 | 89633 | 0 | 89633 | 18448 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Total Payments | 99494 | 109636 | 0 | 209130 | 137769 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net receipts / (payments) | 27439 0 | -65638 | 0 | -38199 | 105939 | |
| Transfers between funds IN | 299 | 3747 | 0 | 4046 | 118442 | |
| Transfers between funds | 0 | -4046 | 0 | -4046 | -118442 | |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Net movement in funds | 27738 | -65937 | 0 | -38199 | 105939 | |
| Funds brought forward | 28825 | 144835 | 0 | 173660 | 67721 | |
| ---------- | ---------- | ---------- | ---------- | |||
| Funds carried forward | 56563 | 78898 | 0 | 135461 | 173660 |
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LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025
| Total | Total | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endow-ment | |||
| Funds | Funds | Funds | Funds 2025 | Funds 2024 | |
| £ | £ | £ | £ | £ | |
| Funds Reconciliation | |||||
| Bank and Cash at start of year | 28825 | 144835 | 0 | 173660 | 6771 |
| Net movement in funds | 27439 | -65638 | 0 | -38199 | 105939 |
| Transfer between funds | 299 | -299 | 0 | 0 | 0 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| Bank and Cash at end of year | 56563 | 78898 | 0 | 135461 | 173660 |
| ======- | ======= | ======= | ======= | ======= | |
| Bank & Cash Balances | |||||
| Bank Deposit Accounts | 0 | 0 | 0 | 0 | 0 |
| Bank Current Accounts | 56563 | 78898 | 0 | 135461 | 173660 |
| Cash in Hand | 0 | 0 | 0 | 0 | 0 |
| ---------- | ---------- | ---------- | ---------- | ---------- | |
| 56563 | 78898 | 0 | 135461 | 173660 | |
| ======= | ======= | ======= | ======= | ======= | |
| Other Assets | |||||
| Fixed Assets | |||||
| - Church Premises | 0 | 0 | 0 | 0 | 0 |
| - Fixtures, Fittings & Equipment | 0 | 0 | 0 | 0 | 0 |
| - Vehicles | 0 | 0 | 0 | 0 | 0 |
| Investments | 718 | 15641 | 0 | 16359 | 16977 |
| Townhouses – Rental properties | 0 | 123192 | 0 | 123192 | 123192 |
| Gift Aid receivable on donations | 0 |
0 | 0 | 0 | 0 |
| ---------- | ---------- | ||||
| 139551 | 140159 | ||||
| ======= | ======= | ||||
| Liabilities | |||||
| Loans | 0 | 0 | 0 | 0 | 0 |
| Other | 0 | 0 | 0 | 0 | 0 |
| ---------- | ---------- | ||||
| 0 | 0 | ||||
| ~~=======~~ | ======= |
Approved by the Kirk Session at a meeting on 15th June 2026 and signed on its behalf by behalf by
[Name] Rev Alan Burke [Name] S Matthew Cuffey
[Date] 15th June 2026 [Date] 15th June 2026
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LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 December 2025
1 ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the 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
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 unrestricted income funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations 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 future.
2 DONATIONS AND LEGACIES
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
**Total 2025 ** |
Total 2024 | |
|---|---|---|---|---|---|
| £ | £ |
£ |
£ |
£ |
|
| Recorded giving: | 105585 | 0 | 0 | 105585 | 96655 |
| Loose collections | 259 | 0 | 0 | 259 | 173 |
| GiftAid | 19025 | 0 | 0 | 19025 | 17557 |
| Donations and gifts | 718 | 17604 | 0 | 18322 | 15710 |
| Gift aid on occasional | 66 | 3403 | 0 | 3469 | 3624 |
| Legacy | 0 | 0 | 0 | 0 | 0 |
| 125653 | 21007 | 0 | 146660 | 133719 |
13
3 CHARITABLE ACTIVITIES
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2024 |
|
|---|---|---|---|---|---|
| £ | £ |
£ |
£ |
£ |
|
| Income from charitable activities |
0 | 0 | 0 | 0 | 0 |
| Fees from weddings and funerals |
260 | 6050 | 0 | 6310 | 950 |
| Fundraising events | 0 | 0 | 0 | 0 | 0 |
| Membershipfees | 0 | 0 | 0 | 0 | 0 |
| Grants | 0 | 0 | 0 | 0 | 0 |
| 260 | 6050 | 0 | 6310 | 950 |
4. OTHER TRADING ACTIVITIES
| 4. OTHER TRADING ACTIVITIES | |||||
|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2025 |
|
| £ | £ | £ | £ | £ | |
| Letting ofpremises | 0 | 0 | 0 | 0 | 0 |
| Trading income - church magazines |
0 | 0 | 0 | 0 | 285 |
| 0 | 0 | 0 | 0 | 285 |
5. INVESTMENT INCOME
| 5. INVESTMENT INCOME | |||||
|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2024 |
|
| £ | £ | £ | £ | £ | |
| Depositinterest | 0 | 0 | 0 | 0 | 0 |
| Bank&Building SocietyInterest | 337 | 0 | 0 | 337 | 400 |
| General InvestmentFund | 0 | 398 | 0 | 398 | 386 |
| Rentsinvestment properties | 0 | 13219 | 0 | 13219 | 13490 |
| Other investmentincome | 0 | 19 | 0 | 19 | 18 |
| 337 | 13636 | 0 | 13973 | 14294 |
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6 OTHER INCOME
| 6 OTHER INCOME | |||||
|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2024 | |
| £ | £ | £ | £ | £ | |
| Sale ofsite at oldmanse | 0 | 0 | 0 | 0 | 78729 |
| Other income–grants | 0 | 0 | 0 | 0 | 480 |
| Miscellaneous income – from BB, GB, PW GB and PW |
0 | 15000 | |||
| 3274 | 0 | 3274 | |||
| Miscellaneousincome | 683 | 31 | 0 | 714 | 252 |
| 683 | 3305 | 0 | 3988 | 94461 | |
| Overall Total Incomes | 126933 | 43998 | 0 | 170931 | 243709 |
7 RAISING FUNDS
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
**Total 2025 ** |
Total 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| FWO envelopes | 543 | 0 | 0 | 543 | 518 |
| Fundraisingevents | 0 | 0 | 0 | 0 | 0 |
| 543 | 0 | 0 | 543 | 518 |
8 CHARITABLE ACTIVITIES
| 8 CHARITABLE ACTIVITIES | |||||
|---|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
**Total 2025 ** |
Total 2024 | |
| £ | £ | £ | £ | £ | |
| General AssemblyAssessments | 24922 | 0 | 0 | 24922 | 26246 |
| Presbyteryfees | 894 | 0 | 0 | 894 | 851 |
| Ministryand support staff costs | 49019 | 42 | 0 | 49061 | 46017 |
| Congregational runningexpense | s 21270 |
9960 | 0 | 31230 | 31151 |
| Donations to Missions and charit | 0 |
8690 | 0 | 8690 | 9215 |
| Governance costs | 2846 | 1311 | 0 | 4157 | 5323 |
| 98951 | 20003 | 0 | 118954 | 118803 |
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LISSARA CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2025
9 OTHER EXPENDITURE
| 9 OTHER EXPENDITURE | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Unrestricte d Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2024 |
|||||
| £ | £ | £ |
£ | £ | |||||
| Investmentproperties expenses | 0 | 89633 | 0 | 89633 | 2036 | ||||
| Purchase and upgrade new manse | 0 | 0 | 0 | 0 | 16412 | ||||
| 0 | 89633 | 0 | 89633 | 18448 | |||||
| TOTAL EXPENDITURE | 99494 | 109636 | 0 | 209130 | 137769 |
10. FIXED ASSETS
The congregation owns the Church premises situated at The Square, Crossgar, a manse for the minister and the associated fixtures, fittings, and equipment.
11. INVESTMENTS
The congregation has the following investments. Property is shown at cost, other investments are shown at market valuation.
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| General Investment Fund | 15641 | 16334 |
| Property (2 townhouses) | 123192 | 123192 |
| Other investments | 718 | 633 |
| ---------- | ---------- | |
| 139551 | 139401 |
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12. FUND BALANCES
| Fund | Balance at start |
Receipts | Payment | Transfer In | Transfer Out |
Balance at end |
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| Income and Expenditure | 28,826 | 126,932 | 99,495 | 299 | - | 56,562 |
| Sub Total Unrestricted | 28,826 | 126,932 | 99,495 | 299 | - | 56,562 |
| ---------- | ---------- | ---------- | ---------- | ---------- | ||
| Restricted Funds | ||||||
| Boys' Brigade Fund | 7,250 | - | - | 211 | - | 7,461 |
| Building Fund/Finlay Memorial |
26,637 | 6,805 | 26,150 | 2,463 | - | 9,755 |
| Cemetery Capital Account | 4,146 | - | - | - | - | 4,146 |
| Cemetery Fund | 15,364 | 6,050 | 2,700 | - | - | 18,714 |
| Choir Fund | 538 | - | 29 | - | 567 | |
| Church Missions and Charities Fund |
4,982 | 9,209 | 7,690 | - | - | 6,501 |
| Fundraising Fund | 6,182 | - | - | - | - | 6,182 |
| Girls' Brigade Fund | 17,992 | 2,235 | 3,591 | 444 | - | 17,080 |
| Interest/Dividends Fund | 0 | 417 | 68 | - | 349 | - |
| Killinchy Woods Sabbath School Current Fund |
343 | - | 13 | - | 356 | |
| Lowry - Upkeep of Grave | 229 | - | - | 8 | - | 237 |
| McIlwrath - Upkeep of Grave |
1,000 | - | - | - | - | 1,000 |
| Ministers Fund | - | - | - | - | - | - |
| POCS | 1031 | 1,001 | 1,000 | - | - | 1,032 |
| PW Fund | 425 | 1,039 | 1,621 | 577 | - | 420 |
| Robinson - Upkeep of Grave |
1,434 | - | - | - | - | 1,434 |
| Shields - Upkeep of Grave | 1,346 | - | - | - | - | 1,346 |
| Suspense Fund | 3,189 | 3,727 | 31 | - | 3,696 | 3,189 |
| Townhouses Development Fund |
50,949 | 13,219 | 66,783 | - | - | 2,615 - |
| World Development Fund | 34 | 297 | - | - | 331 | |
| Youth Club Fund | 1,763 | - | - | - | - | 1,763 |
| Sub total Restricted | 144,833 | 43,999 | 109,634 | 3,745 | 4,045 | 78,898 |
| Total | 173,659 | 170,931 | 209,129 | 4,044 | 4,045 | 135,460 |
17