KILKINAMURRY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ending 31 December 2024
| Note | Unrestricte | Restricted | Endowment | Total | Total | Total | Total | ||
|---|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | 2023 | 2022 | 2021 | 2020 | ||
| Receipts | |||||||||
| Donations and Legacy | 2 | 31415 | 10113 | 0 | 41528 | 40623 | 34521 | 31660 | 27779 |
| Charitable activity | 0 | 527 | 0 | 527 | 645 | 563 | 294 | 541 | |
| Other trading | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Investment income | 0 | 0 | 0 | 0 | 0 | 0 | 10 | 16 | |
| Other trading | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| 31415 | 10640 | 0 | 42055 | 41268 | 35084 | 31964 | 28336 | ||
| Sale of Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Sale of fixed assets | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Loans received | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Total receipts | 31415 | 10640 | 0 | 42055 | 41268 | 35084 | 31964 | 28336 | |
| Payments | |||||||||
| Raising funds | 3 | 372 | 0 | 0 | 372 | 355 | 353 | 353 | 307 |
| Charitable activity | 4 | 17803 | 7132 | 0 | 24935 | 31615 | 31410 | 32075 | 24428 |
| Investment costs | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Other | 0 | 0 | 0 | 0 | 0 | 0 | 678 | 0 | |
| 18175 | 7132 | 0 | 25307 | 31970 | 31763 | 33106 | 24735 | ||
| Purchases of Invest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Purchases of assets | 5 | 0 | 0 | 0 | 0 | 0 | 3921 | 1294 | 2430 |
| Loans repaid | 0 | 0 | 0 | 0 | 0 | 0 | 0 | ||
| Total Payments | 18175 | 7132 | 0 | 25307 | 31970 | 35684 | 34400 | 27165 | |
| Net receipts/payment | 13240 | 3508 | 0 | 16748 | 9298 | -600 | -2436 | 1171 | |
| T/f between funds | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | |
| Net movement | 13240 | 3508 | 0 | 16748 | 9298 | -600 | -2436 | 1171 | |
| Funds b/f | 6032 | 16062 | 0 | 22094 | 12796 | 13396 | 15832 | 14661 | |
| Funds c/f | 19272 | 19570 | 0 | 38842 | 22094 | 12796 | 13396 | 15832 | |
| Funds Reconciliation | |||||||||
| Bank/Cash in hand | 6032 | 16062 | 0 | 22094 | 12796 | 13396 | 15832 | 14661 | |
| Net movement | 13240 | 3508 | 0 | 16748 | 9298 | -600 | -2436 | 1171 | |
| Bank/Cash at end | 19272 | 19570 | 0 | 38842 | 22094 | 12796 | 13396 | 15832 | |
| Bank/cash balances | |||||||||
| Bank current a/c | 19272 | 19570 | 0 | 38842 | 22094 | 12796 | 13396 | 15832 | |
| Other Assets | |||||||||
| Buildings - insured value | 908043 | 908043 | 908043 | 908043 |
Approved by the Kirk Session at a meeting on the 19th Oct 2025 and signed by
Rev Mark McMaw
Mervyn Copes (Clerk of Session)
KILKINAMURRY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS for the year ending 31 December 2024
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 (NI) 2015 to prepare its accounts on the receipts and payments basis.
FUND ACCOUNTING
Unrestricted funds are income funds which are to be spent on the congregations general purposes. Restricted funds comprise of income and expenditure for a specific congregational activity intended by the donors.
2. DONATIONS AND LEGACIES
| Recorded giving(FWO) Loose offerings Donations and gifts Gift Aid Other 3. RAISING FUNDS FWO ENVELOPES ORDERED 4. CHARITABLE ACTIVITIES General Assembly Assessment Presbytery Fees Minister and support staff Church running costs Donation to mission/charity 5. FIXED ASSETS |
Unrestricte Restricted EndowmenTotal Total Total Total Total Funds Funds Funds 2024 2023 2022 2021 2020 22193 0 0 22193 21330 19215 18431 16360 0 0 0 0 0 0 490 327 2377 8970 0 11352 13149 10391 8821 6329 4464 1670 0 6134 5182 4569 3918 4763 2381 0 0 2381 1607 346 0 0 31415 10640 0 42060 41268 34521 31660 27779 372 0 355 353 353 307 5737 0 0 5737 2967 3279 3658 4037 183 0 0 183 238 170 110 110 3120 0 0 3120 11671 15394 16436 13843 6731 0 0 6731 8415 5536 3725 4934 2032 7132 0 9164 8324 7031 8146 1504 17803 7132 0 24935 31615 31410 32075 24428 13445 13445 13445 9524 8230 |
|---|---|
The congregation own the church premises situated at 125 Kilkinamurry Road and insurance valuation is £908043. A church piano has been purchased through the Building Fund in 2022