DOWNPARICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL AcfiviTY IReceipts and Payments Account) for the year ended 31 December 2025 Note Unrestrirted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Receipts Donations and legacies Charitable activities Other trading activities Investment Income Other 78624 88508 167132 165825 Sale of Investments Sale of fixed assets Loans Received Total Receipts 78624 88508 167132 165825 Payments Raising funds Charitable attivities Investment costs Other 361 72792 361 95285 361 90120 22493 Purchase of Investments Purchase of fixed assets Loan Repayments Total Payments 73153 22493 95646 90481 71486 75344 Net receipts I Ipaymentsl Transfers between funds Net movement in funds Funds brought forward Funds carried forward 12 73732
DOWNPARICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND UABIUTIES As at 31 December 2025 Unrestricted Funds Restricted Funds Endowment Funds Total Funds 2025 Tot.. Func 202 Funds Reconciliation Bank and Cash at start of year Net movement in funds 44815 71717 116532 9162 8515 2016 10531 2490 Bank and Cash at end of year 127063 11653 Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand 127063 11653 127063 11653 Other Assets Fixed Assets- Note 10 Church Premises 3,331,28 ?Fixtures, Fittings &Equipment Vehicles Investments- Note 11 Gift Aid receivable on donations 3,331,28 Liabilities Loans Other Approved by the Kirk Session at a meeting on [ la/b/?6] and signed on its behalf by Datel Is IL IQL INamel thA_ [Datel IS
DOWNPARICK CONGREGATION OF THE PRES8ERlAN CHURCH IN IRELAND NOTES TO THE ACCOU[S 31 December 2025 ACCOUNTING POUCIES BASIS OF FINANCIAL SfATEMEPS As the total income of the congregation is less than £250.OCK) 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 lal income from endowments which is to be expended only on the restritted purposes intended by the donor and Ibl revenue donations or grants for a specific congregational activity intended by the donor. Where these fijnds have unspent balances. interest on their pooled investment is apportioned to the individu31 funds on an avera8e 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. DONATIONS AND LEGACIES Unrestrict ed Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Recorded giving: Loose collections Donations and gifts Gift Aid Legacies and bequest 59007 766 8496 10355 219(KJ 80907 766 68940 16519 80632 1988 68938 13267 iooo 6164 78624 88508 167132 165825
DOWNPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE Accoumrs 31 December 2025 CHARITABLE A1VITIEs Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 4. OTHER TRADING AcfiviTIES Unrestricted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 Letting of premises Trading income INVESTMENT INCOME Unrestrirted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Deposit interest General Investment Fund Rents investment properties Other investment income
DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS {conVd} 31 December 2025 OTHER INCOME Unrestricted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 Insurance claims Other income RAISING FUNDS Unrestricted Funds Restrirted Endowment Funds Funds Total 2025 Total 2024 FWO envelopes Fundraising events 361 361 361 361 CHARITABLE AcrivmES Unrestricted Funds Restricted Endowment Funds Funds Total 2025 Total 2024 General Assembly Assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to Missions and charities Governance costs 46147 615 2337 23693 46147 615 2337 37965 8221 46995 586 3522 31450 7567 14272 8221 72792 22493 95285 90120
DOWNPATRICK CONGREGATION OF THE pREsBER1AN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) 31 December 2025 OTHER EXPENDITURE Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 Investment properties expenses 10. FIXED ASSErs The congregation owns the Church premises situated at Fountain Street Downpatrick BT30 6AW, 18 Strangford Road Downpatrick BT30 6LS. and the associated fixtures These have an insurance value of £ 3,331,289 11. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation. 2025 2024 General Investment Fund Property Other investments
DOWNPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Icont'd) 31 December 2025 12. FUND BALANCES Fund Balance at start Receipts Payment Surplu51 Transfer (Deficit) Balan at end Unrestricted Funds Nol General Runnin8 Account IName of Fundl 44815 81307 72792 8515 53330 44815 81307 72792 8515 53330 Restricted Funds No 5 Property pw Fountain Foodbank Mission and Outreach Fountain Friends Graveyard Sunday School Mission and Chartties 29898 12346 14272 119261 73 5363 119481 1139} 27972 551 25571 14956 496 51 193 1028 39510 7541 1306 2700 549 8221 955 34147 9489 1445 2056 600 8221 624 30934 13008 357 695 142 1511 71716 73201 71185 2016 73732 Endowment Funds IName of Fundl IName of Fundl IName of Fundl IName of Fundl IName of Fundl Total 116531 154508 143977 10531 127062