## **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025** ||**Note**|**Unrestricted**|**Restricted**|**Endowment**|**Total 2025**|**Total**| |---|---|---|---|---|---|---| |||**Funds**|**Funds**|**Funds**||**2024**| |||£|£|£|£|£| |**Receipts**||||||| |Donatons and legacies|2|133,664|98,861|-|232,525|231,845| |Charitable actvites|3|-|-|-|-|2,471| |Other trading actvites|4|11,211|-|-|11,211|6,389| |Investment Income|5|-|58|-|58|62| |Loans|6|-|-|-|-|-| |Other|7|-|-|-|-|-| |||----------|----------|----------|----------|----------| |**Total Receipts**||144,875|98,919|-|243,794|240,767| |||----------|----------|----------|----------|----------| |**Payments**||||||| |Raising funds|8|138|-|-|138|489| |Charitable actvites|9|136,071|88,544|-|224,615|234,426| |Other Expenditure|10|-|-|-||| |||----------|-----------|----------|----------|----------| |**Total Payments**||136,209|88,544|-|224,753|234,915| |||----------|----------|----------|----------|----------| |Net receipts / (payments)||8,666|10,375|-|19,041|5,852| |Transfers between funds||(9,809)|9,809|-|-|-| |||----------|----------|----------|----------|----------| 1 |Net movement in funds||(1,143)|20,184|-|19,041|5,852| |---|---|---|---|---|---|---| |Funds brought forward||81,444|(3,150)|176|78,470|72,618| |||----------|---------|----------|----------|----------| |Funds carried forward|12|80,301|17,034|176|97,511|78,470| |||======|======|======|======|======| 2 ## **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025** ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |---|---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|**Funds**|**Funds**| |||||**2025**|**2024**| ||£|£|£|£|£| |**Funds Reconciliaton**|||||| |Bank and Cash at start of year|81,444|(3,150)|176|78,470|72,618| |Net movement in funds|(1,143)|20,184|-|19,041|5,852| ||----------|----------|----------|----------|----------| |Bank and Cash at end of year|80,301|17,034|176|97,511|78,470| ||======-|=======|=======|=======|=======| |**Bank & Cash Balances**|||||| |Bank Deposit Accounts||||-|-| |Bank Current Accounts||||95,665|76,397| |Cash in Hand||||1,846|2,073| |||||----------|----------| |||||97,511|78,470| |||||=======|=======| |**Other Assets**|||||| |Fixed Assets – Note 11|||||| |- Church Premises||||-|-| |Gif Aid receivable on donatons||||4,288|7,695| |||||----------|----------| |||||4,288|7,695| |||||=======|=======| |**Liabilites**|||||| |Creditors|||||| |Loans||||85,500|135,000| |||||=======|=======| 3 ## **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** Approved by the Kirk Session at a meeting on 25 August 2026 and signed on its behalf by Rev Mark Johnston Mr David Hooks ## **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**|**Restricted**|**Endowment**|**Total**|**Total**| |---|---|---|---|---|---| ||**Funds**|**Funds**|**Funds**|**2025**|**2024**| ||£|£|£|£|| |Loose collectons|3677|-|-|3,677|4,150| 4 ## **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** |Donatons and gifs|110,045|86,660|-|196,705|203,295| |---|---|---|---|---|---| |Gif Aid|19,942|12,201|-|32,143|24,400| |Legacies and bequest|-|-|-|-|-| ||----------|----------|----------|----------|----------| ||133,664|98,861|-|232,525|231,845| ||----------|----------|----------|----------|----------| ## **NOTES TO THE ACCOUNTS 31 December 2025** ## **3. CHARITABLE ACTIVITIES** |**.**
**CHARITABLE ACTIVITIES**|||||| |---|---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| ||**Funds**|**Funds**|**Funds**|**2025**|**2024**| ||£|£|£|
£|£| |Income from charitable actvites|||||| |Fundraising events|-|-|-||1,569| |Membership fees|-|-|-||902| |Grants|-|-|-|-|-| ||----------|----------|----------|----------|----------| ||-|-|-|-|2,471| ||----------|----------|----------|----------|----------| |**4. OTHER TRADING ACTIVITIES**|||||| ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| ||**Funds**|**Funds**|**Funds**|**2025**|**2024**| ||£|£|£|£|£| |Letng of premises|11,211|-|-|11,211|6,389| |Trading income|-|-|-|-|-| ||----------|----------|----------|----------|----------| ||11,211|-|-|11,211|6,389| ||----------|----------|----------|----------|----------| |**5. INVESTMENT INCOME**|||||| ||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| ||**Funds**|**Funds**|**Funds**|**2025**|**2024**| ||£|£|£|£|£| 5 |
**ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**|
**ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**|
**ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**|
**ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**|
**ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND**||| |---|---|---|---|---|---|---| |Deposit interest||-|58|-|58|62| |Other|investment income|-|-|-|-|-| |||----------|----------|----------|----------|----------| |||-|58|-|58|62| |||----------|----------|----------|----------|----------| |**6.**|**LOANS RECEIVED**|||||| |||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |||**Funds**|**Funds**|**Funds**|**2025**|**2024**| |||£|£|£|£|£| |Interest free loans Bank||-|-|-|-|-| |Loans||-|-|-|-|-| |||----------|----------|-----------|----------|----------| |||-|-|-|-|-| |||----------|----------|----------|----------|----------| 6 ## **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** ## **31 December 2025** |
**7.**|**OTHER INCOME**|||||| |---|---|---|---|---|---|---| |||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |||**Funds**|**Funds**|**Funds**|**2025**|**2024**| |||£|£|£|£|£| |Insurance claims||-|-|-|-|-| |Other income||-|-|-|-|-| |||----------|----------|----------|----------|----------| |||-|-|-|-|-| |||----------|----------|----------|----------|----------| |**8.**|**RAISING FUNDS**|||||| |||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |||**Funds**|**Funds**|**Funds**|**2025**|**2024**| |||£|£|£|£|£| |FWO envelopes||138|-|-|138|489| |Fundraising events||-|-|-|-|-| |||----------|----------|----------|----------|----------| |||138|-|-|138|489| |||----------|----------|----------|----------|----------| |**9.**|**CHARITABLE ACTIVITIES**|||||| |||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**| |||**Funds**|**Funds**|**Funds**|**2025**|**2024**| |||£|£|£|£|£| |General Assembly Assessments||17,882|-|-|17,882|18,338| |Presbytery fees||866|-|-|866|829| |Ministry and support staf costs||53,758|-|-|53,758|42,648| |Congregatonal running expenses||60,051|12,982|-|73,033|82,802| |Donatons to Missions and charites||
3,514|26,062|-|29,576|22,809| 7 |Loans repaid|-|49,500|-|49,500|67,000| |---|---|---|---|---|---| ||----------|----------|----------|----------|----------| ||136,071|88,544|-|224,615|234,426| ||----------|----------|----------|----------|----------| ## **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2025** ## **10. OTHER EXPENDITURE** ||**Unrestricted Restricted Endowment**|**Unrestricted Restricted Endowment**|**Total Total**|**Funds Funds Funds**|**Funds Funds Funds**| |---|---|---|---|---|---| ||**2025 2024**||||| ||£|£|£|£|
£| |Building costs|-|-|-||- -| ||----------|----------|----------|----------|
----------| ||-|-|-|-|
-| ||----------|----------|----------|----------|
----------| ## **11 FIXED ASSETS** The congregation owns the Church premises (including halls) situated at 111 Clandeboye Road, Bangor and the associated fixtures, fittings, plant and machinery. These have an insurance value of £4,174,466 The congregation also owns a Manse at 27 Beechfield Avenue, Bangor valued at £465,793 8 **ST ANDREW’S BANGOR CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** ## **31 December 2025** ## **12. FUND BALANCES** |
**Fund**|**Balance**|**Receipts**|**Payment**|**Surplus /**|**Transfer**|**Balance**| |---|---|---|---|---|---|---| ||**at start**|||**(Defcit)**||**at end**| ||£|£|£|£|£|£| |**Unrestricted Funds**||||||| |General Fund|81,444|144,875|136,209|8,666|(9,809)|80,301| ||----------|----------|----------|----------|----------|----------| ||81,444|144,875|136,209|8,666|(9,809)|80,301| ||----------|----------|----------|----------|----------|----------| |**Restricted Funds**||||||| |Development Fund|(187,835)|54,648|-|54,648|11,361|(121,826)| |United Appeal|0|13,784|9,508|4,276|(4,276)|-| |Religious and Charitable|13,531|8,999|16,037|(7,038)|(4,276)|10,769| |Sundry Funds|31,436|16,258|9,745|6,513|-|37,949| |Boy’s Brigade|1,919|44|-|44|-|1,963| |Tots & Co|259|1,301|1,136|165|-|424| |Bowling Club|796|879|486|393|(350)|839| |Presbyterian Women|240|859|522|337|(50)|527| |Youth Fellowship|156|-|146|(146)|-|10| |Early Birds|24|204|242|(38)|65|51| 9 |Embrace|439|573|369|204|(217)|426| |---|---|---|---|---|---|---| |Knit “n” Nater|516|1,285|-|1,285|(1,100)|701| |Loans
Spark
Ignite|135,000
358
11|-
85
-|49,500
413
11|(49,500)
(328)
(11)|-
100
-|85,500
130
-| ||----------|----------|----------|----------|----------|----------| ||(3,150)|98,919|88,115|10,804|9,809|17,463| ||----------|----------|----------|----------|----------|----------| |**Endowment Funds**||||||| |Cooper Bequest|176|-|-|-|-|176| ||----------|----------|----------|----------|----------|----------| ||176|-|-|-|-|176| ||----------|-----------|-----------|-----------|-----------|----------| |Total|78,470|243,794|224,324|19,470|-|97,940| ||----------|----------|----------|----------|----------|----------| 10