|Charity Name
“early:'ScraboPresbyterianChurch
we
tittil
ot
Receipts and|Charity
No.(ifany)
eater
|
payments accounts|Charity
No.(ifany)
eater
|
payments accounts|
|---|---|---|
|from|To|2024|
|Section A Receipts and payments|||
|Unrestricted
Restricted
funds
funds|Endowment
funds
Total funds|Lastyear|
|tothe nearest
£
to the nearest£
A1 Receipts|tothe nearest£
to thenearest£|nega£|
|sd
GrantsEE
Fundraisingactivi**t**ies
[TT CCCdEC(S’$’NNNNW. -_|J[J@——
interest on deposi account|
198|
rs
Dividendoninvestments
[TCC C™~=“—*;tCCdCEC(SN.TOCOC~™~™OCOC
Members’ subscriptions
TTCCU TCSCSSCSC(SNSC™~CSsSSY
Charitabletradingreceipts, [|Cd C™~—CdCEC( NTCOC™~COCCOCS
Rentsfromland&buildings [|Cd C™~—“—WCECTCOCOC™~™OCS
[Othercharitable
receipts TTT TCCdCYE CSCC :*C*~C‘“‘(‘(S
AT
Sub
total
(Gross income
for||-'«YJC—C~‘SC*”
TCS=*Y
OCS
CS
CS
*i‘iS)SC(Asset
and investment
sales|||
|(see tables 1 and 2 in section 7|||
|ofthe guidance).|||
|Proceeds from sale of fixed
pet
lLoanrepayments
received [|
AZ
Subtotal] SCC|||
|A3 Payments|||
|Costoffundraisingevents [CTCC™CCdCESC“#$K§NSNNTNN-J)—SCSTS
Grosstradingpayments [CTC™CCdTCESC‘“(#$’N’-Jf[@—**S**<**C**S«S
Investment managementcosts[|[Cd CC~“‘;‘;‘“S*C‘ S “(N
Pe
Grants
&donationspaid
|
|Cd CTCCdCCCO
[Govemancecosts
|
0D] |CSC
*dYESSS*C*~“‘“‘SC-CL-4,000]
Othercosts
TC C™C™~é“—CdCYESC(“(NN’NN-]f@—PE) Ee)
pO
A3 Sub total|__103,502,
|AS||S~YTCirC!''-~«dJ
«Wi?
CSW
TCS
[1,000
JC|
|A4 Asset and investment|||
|purchases (see fables 1 and 2|||
|in
section 7 of the quidance
[Purchase ofinvestments ss|
|
lloansmade
Cd
A4Sub total]
||||6,500
|
**|**
|___«6,500||
|Netofreceipts/(payments)
45,925
A5Transfers between funds
{|
== «J{|—sY
A6 Cash fundslast year end
Cash funds thisyearend|ee2
279,772)
336,464|[25,160
|256,012)|
|CCXXR1accounts(SS)
1|23/02/26||
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Scrabo Presbyterian Church - NIC..105122 Period end date: 31/12/2025
Section B Statement of assets and liabilities at the end of the period
_ . Unrestrict Restricted Endowment Total funds Last year
BN HSL ed funds funds funds
to nearest £ to nearest£ to nearest £ to nearest £ to nearest £
B1 Cash funds aa735| [__92.230| [ss
45,000 ‘| [130,965]
| C“(ti‘C;sSCSCSC*S ee ee160496] ||es es205,496 oe 139,687
Total cash funds 93,735 242,726] |ss- | |336,464| 279,172
ances with receipts and payments account(s)) OK OK OK OK OK
Unrestrict Restricted Endowment Total funds Last year
ed funds funds funds
Dares to nearest £ to nearest & to nearest £ to nearest £ to nearest £
B2 Other monetary _ |_Charitable loan receivable i Oe Oe
assets a i ee Oe
| C—“‘*‘“CSCS*S*SsSCSC‘*C es Re OeOe ee
PO | ee a
Total a eee
Cuwtaig Fund to which Cost ti | Current value
B3 Investment asset belongs esost (optional) eeoptional eeeLast year
assets Es eeee
es eeee
Total afs ee|
;
ete Fund to which Cost (optional Current value
B4 Assets retained | Buildings - lower of cost and net realisable value asset belongs ost (optional)1,160,772] [esoptional Last 1,160,772year
for the charity's own |Eauipment: lower of cost 7668] [|
use a CO
a Oe(CO
OS OQ
a eC
a OC
PN) EE) |
oe :
Cells Fund to which When due Amount due
BS liability relates optional optional Last year
Liabilities [25,586] [25,586
Restricted Funds | ss 207,924 158,004
Unrestricted Funds ; sisY 1,271,391 1,264,025
a Oe eee
a on ee
Signed Total MELE feLk
by one or two D
trusteesthe trustees on behalf of all Signature Print Name approvaate of
[ Ove) ; Ketll Rev Gary J. Ball 25-Feb-26
a
**----- End of picture text -----**
Scrabo Presbyterian Church - NIC..105122
## Period end date: 31/12/2025
## Section C Notes to the Accounts
Ci Nature and purpose of ~ iad . aa ’ funds (may be stated on the charity s purposes.general purposes in accordance with the charity's purposes. analysis of funds Designated funds are unrestricted funds designated by the trustees for a particular future worksheets) project or committment. Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of the following 2 sub-classes: restricted income or: endowment funds. eofbet . Individual / Number of £ ac project supported institution rants made Total Aulooriy uncer which paid £ C3Trusteeremuneration| OC ™~“‘CNSNCNCN#N”NC”C@UCCNCOC‘ié*Y details a) Number of £ trustees detailsC4 Trustee expenses - es) ee) a) ee) Transaction Balance amount (£) outstanding Naehure at period of relationship Nature of transaction end(é C5 Transactions with i) trusteespersons and connected |CCae)Ci —_BS
Scrabo Presbyterian Church - NIC..105122
Period end date: 31/12/2025
| | :
## Additional analysis (1)
Analysis of receipts and payments
**----- Start of picture text -----**
1 Donations
Unrestricted Restricted Expendable coymanent Total current Total fast
funds funds funds funds period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
GeneralProperty Funds 110,670] fPPT 110,670 112,726
Memorial Fund || 10,894} tT 10,894 20,451
Fund po |
[| [38.497] [aa] [208
pO |
Building EE) EEF
Boys’ BrigadeFund a| 9 3733}; 0 3,733 3,814
Girls'MothersBrigade | 2276] )TT 2276] {2,560|
OASIS and Toddlers [839] Fd 38
Mens’ _ aasa][7 [Sd tsa| [2503|
Fellowship pe EE) (ES
Womens’ Po 05|| [2805] [2160|
Fellowship po aa| PO as]
Total 110,670 4265], | | | 194,935 173,255
OK OK OK OK OK
2 Grants
Unrestricted Restricted Total current Total last
to fundsnearest £ to fundsnearest £ to periodnearest £ to periodnearest £
Youth Development Workers’ salaries
and contribution towards project and
running co
Establishment of youth club Po po PT
PO EE) FE rs 5
PO) EE) es |
Total es | es |
OK OK OK OK
3 Investment Income
Unrestricted Restricted Expendable Fermanent Total current Total last
funds funds funds funds period period
PO EE
=— tonearest £ to nearest£ to nearest £ to nearest£ to nearest£ to nearest£
Total PR |S) | MD | 0
oK OK OK oK OK
4 Payments relating directly to charitable activities
Unrestricted Restricted Expendable cermanent Total current Total last
funds funds funds funds m period period
to nearest £ to nearest £ to nearest £ to nearest £ to nearest £ to nearest £
GeneralProperty Funds 10202] {ff 102,509] 78,906
Memorial Account | see] |tT [[5.863]] [[32,369] |
Missions Fund dC[| 13,573),a13,573 20,786
Building A 0 SS 0
Girls’ Fund apo Er)3655) EC 10,518]3,655| {___3,120|_4,207||
Mens Brigade [| 1.613}{ | 1,613] | [__2,065] |
Fellowship j po) 22] (8
Mothers and Toddiers po 33} [3
[OASIS| 833) (Fr 833] es]
7a 2344; [| |_-2,922|
Womens OsOb RR 0 0 0
0Fellowship a | ee | [«606]
[Kids Klub |
Total | 102,502] 4osi4|{ 143,316 148,512
OK OK OK OK OK
**----- End of picture text -----**
Scrabo Presbyterian Church - NIC..105122
Period end date: 34/12/2025
## Additional analysis (2)
5 Breakdown of restricted funds
**----- Start of picture text -----**
per note 1 Total restricted Total
funds restricted
funds last
Receipts
84265|[ -|[ -|[ - | 84,265 | |__ 60,529 |
Pe
ed od 2
Receipts from fundraising activities ft za | =| | =| | ||
Gross trading receipts PPP)
Income from investments other than land and 6,472 5,686
buildings 6,472
Rents from land & buildings es od 2d 2 ed 2
Gross receipts from other charitable activities ee ee
Sub total 90,737|] -|[ -|{-| 90,737 | | [66,215] |
OK
Receipts from asset & investment sales
Proceeds from sale of fixed assets
Proceeds from sale of investments
Sub total
OK
Total receipts 90.737] C-]C-J CJ] 90,737
OK
Payments
Expensesfor fundraising activities Ys P-}(--)E-] Eo] [|
Gross trading payments jC | -|{ -) - | es
investment management costs es | -|{_-] en | |
GrantsPayments relating directly to charitable activities 40,814|[ -}| -j/-| 40,814 69,606
and donations |pos—Ci*d | -|{ -][-] es
Audit /independentexamination}] |_| eeL-JL-)D-1 C—YCFT
PTPreparation ofannualaccounts| |_| LTT TCLIEC—“—~—YT CS
begat costs) FY] Co Ee
PN FE) FEET FS) EY) oo)
LN) FE) FS ES) ES), FE)
Sub total 40,814) [-][ -][ -| 40,814 69,606
Payments relating to asset and investment OK
movements
Purchases of fixed assets | 6,500 |
Purchase of investments |
Sub total |«6,500|
OK
Total payments 40,814] [-] C-] C-] 40,814 76,106
OK
Net receipts
/ (payments) LICIEO (9,891)
OK
Transfers to / (from) funds CO EE Ed) Le
Surplus
/ (deficit for year how Ca
OK
**----- End of picture text -----**
Scrabo Presbyterian Church - NIC..105122 Accounting Policy Notes
## 1) General Information
The charity is a public benefit entity and is a registered unincorporated charity in Northern Ireland The address of the principal office is 77 Blenheim Drive, Newtownards, Co. Down BT23 4QY
## (a) Statement of Compliance
The financial statements have been prepared in compliance with FRS 102 (the financial reporting standard required within both UK and Republic of Ireland); the Statement of Recommended Practice applicable to charities, preparing their accounts in accordance in accordance with FRS 102; and The Charities Act (Northern Ireland) 2008.
## (b) Accounting Policies
## Basis of Preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain assets, liabilities and investment properties measured at fair value.
## Going Concern
There are no material uncertainties about the charity's ability to continue.
## Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future projects or commitments.
Restricted funds are subject to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.
Scrabo Presbyterian Church - NIC..105122 Accounting Policy Notes (cont'd)
## 2) Receipts Income and Resources Expended
All income is measured on a receipts and payments basis in accordance with the requirements under the Charities Commission NI in respect of small charities income levels. Receipts and Payment accounting is permitted for companies where income generated levels are are less than £250,000 per annum.
## 3) Tangible Assets
Fixed assets are shown at the lower of cost and net realisable value
Any increase or decrease in valuation from the carrying amount is shown in reserves.
Fixed assets are independently and professionally valued on a 5 year basis
## Financial Instruments
Fixed Term deposits are shown at their year-end closing values by holding institution