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 PRES8￿ERlAN CHURCH IN IRELAND
NOTES TO THE ACCOU￿[S 31 December 2025
ACCOUNTING POUCIES
BASIS OF FINANCIAL SfATEMEP￿S
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 A￿1VITIEs
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 pREsB￿ER1AN 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