## **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)<br>Loose offerings<br>Donations and gifts<br>Gift Aid<br>Other<br>**3. RAISING FUNDS**<br>**FWO ENVELOPES ORDERED**<br>**4. CHARITABLE ACTIVITIES**<br>General Assembly Assessment<br>Presbytery Fees<br>Minister and support staff<br>Church running costs<br>Donation to mission/charity<br>**5. FIXED ASSETS**|Unrestricte Restricted EndowmenTotal<br>Total<br>Total<br>Total<br>Total<br>Funds<br>Funds<br>Funds<br>2024<br>2023<br>2022<br>2021<br>2020<br>22193<br>0<br>0<br>22193<br>21330<br>19215<br>18431<br>16360<br>0<br>0<br>0<br>0<br>0<br>0<br>490<br>327<br>2377<br>8970<br>0<br>11352<br>13149<br>10391<br>8821<br>6329<br>4464<br>1670<br>0<br>6134<br>5182<br>4569<br>3918<br>4763<br>2381<br>0<br>0<br>2381<br>1607<br>346<br>0<br>0<br>31415<br>10640<br>0<br>42060<br>41268<br>34521<br>31660<br>27779<br>372<br>0<br>355<br>353<br>353<br>307<br>5737<br>0<br>0<br>5737<br>2967<br>3279<br>3658<br>4037<br>183<br>0<br>0<br>183<br>238<br>170<br>110<br>110<br>3120<br>0<br>0<br>3120<br>11671<br>15394<br>16436<br>13843<br>6731<br>0<br>0<br>6731<br>8415<br>5536<br>3725<br>4934<br>2032<br>7132<br>0<br>9164<br>8324<br>7031<br>8146<br>1504<br>17803<br>7132<br>0<br>24935<br>31615<br>31410<br>32075<br>24428<br>13445<br>13445<br>13445<br>9524<br>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