| Total | ||||||
|---|---|---|---|---|---|---|
| Note | Unrestricted f |
Restricted L |
2024 L |
|||
| Income and Endowmentsfrom: | ||||||
| Donationsand legacies | 121,468 | 50,802 | 172,270 | |||
| Other trading activities | 4,397 | 4,801 | 9,188 | |||
| Total Income | 125,855 | 55,603 | 181,458 | |||
| Expenditure on: | ||||||
| Raisingfunds | (138,813) | (76,031) | (214,844) | |||
| Total Expenditure | (138,8l3) | (76,031) | (214,844) | |||
| Net movementinfunds | (12,958) | (20,428) | (33,386) | |||
| Reconciliation of funds | ||||||
| Totalfundsbroughtforward | 254,488 | 554,605 | 809,093 | |||
| Total funds carried forward | t2 | _241,530 Unrestricted |
534,171 Restricted |
ZJsJ01 Total |
||
| funds | funds | 2023 | ||||
| L | f. | f. | ||||
| Income and Endowmentsfrom: | ||||||
| Donationsand legacies | 117,031 | 54,456 | 171,487 | |||
| Othertrading activities | 4,537 | 4,910 | 9,447 | |||
| Totalincome | 121,568 | 59,366 | 180,934 | |||
| Expenditure on: | ||||||
| Raisingfunds | (lI 1,591) | (98,562) | (2l0,l53) | |||
| Charitable activities | (720) | (720) | ||||
| Total expenditure | (l12,3I1) | (98,562) | (210,873) | |||
| Nelincome/(expenditure) | 9,257 | (39,196) | (29,939) | |||
| Net movement in funds | 9,257 | - | (39,196) | (29,939) | ||
| Reconciliation of funds | ||||||
| Totalfundsbrought forward | 245,231 | 593,801 | 839,032 | |||
| Total funds carried forward | t2 | 254,488 | 554,605 |
809,093 |
| Note | 2024 f, |
2023 f |
|
|---|---|---|---|
| Fixedassets | |||
| Tangibleassets | 9 | s66J83 | 616,440 |
| Currentessets | |||
| Cashatbank andinhand | l0 | 219,960 | 203,275 |
| Creditors:Amountsfallingduewithinoneyear | II | (11,036) | (10,622) |
| Netcurrentassets | 208,924 | 192,653 | |
| Netassets | 775,707 | 809,093 | |
| tr'undsofthecharity: | |||
| Restrictedincomefunds | |||
| Restricted funds | 534,17',1 | 554,605 | |
| Unrestrictedincomefunds | |||
| Unrestrictedfunds | 241,530 | 254,488 | |
| Totalfunds | t2 | 1lsJ07 | _q9l92l |
| Depreciation and amortisation Depreciationisprovided on tangiblefixedassets residual value, over theirexpecteduseful economic |
soasto writeoffthecostorvaluation,lessany lifeasfollows: |
|---|---|
| Assetclass Freehold landandbuildings |
Depreciation method and rate 5% Straight line |
| Fumitureandequipment | 20% Straight line |
| 2Incomefromdonationsand legacies | ||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Restricted | Total | ||
| General t, |
funds f |
funds L |
||
| Donationsand legacies; | ||||
| Donationsfromindividuals | 798 | 10,025 | 10,823 | |
| Giftaidreclaimed | 23,754 | 23,7t', | ||
| Regulargivingandcapital donations | 96,916 | 17,060 | tt3,976 | |
| Totalfor2024 | 121,468 | -50,802 | _r?2270 | |
| Total for2023 | ll7,03l | _s4As6 | __171,487 | |
| Unrestricted | ||||
| funds | Restricted | Total | ||
| General | funds | 2023 | ||
| f, | f, | f, | ||
| Donationsand legacies; | ||||
| Donationsfromindividuals | 555 | 13,662 | 14,217 | |
| Giftaidreclaimed | 18,385 | 23,345 | 41,730 | |
| Regulargivingandcapitaldonations | 98,091 | I15,540 | ||
| tt?,031 | : | 54,456 | 171,487 |
| 3Incomefromothertradingactivitie | s | ||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Restricted | Total | |||
| General 0 |
funds 0 |
funds f |
|||
| Events income; | |||||
| Othereventsincome | 4,387 | 4,801 | 9,188 | ||
| Totalfor2024 | 4,387 | 4,801 | 9,188 | ||
| Total for2023 | 4,537 | : | 4,910 | : | 9,447 |
| a)Costsoftradingactivities | |||||
|---|---|---|---|---|---|
| Costsofgoodssold Allocatedsupportcosts |
_ | Note | Unrestricted funds General C 2g,Og7 42,894 |
Restricted funds f 20,305 49,656 |
Total funds f, 49,392 92,550 |
| Totatfor2024 | l!-98J_ WSJ r4r9a |
||||
| Total for2023 | 54,040 ,*r" funds |
82,647 Restricted |
136,687 Total |
||
| General | funds | 2023 | |||
| Note | f, | f, | t | ||
| Costsofgoodssold | 27,t37 | 32,991 | 60,828 | ||
| Allocatedsupportcosts | 26,203 | 49,656 | 75,859 | ||
| 136'687 |
| Raising funds expenditure Costs oftradingactivities |
|||||
|---|---|---|---|---|---|
| Unrestricted | |||||
| funds | Restricted | Total | |||
| General | funds | 2024 | |||
| Basisofallocation | t, |
f | f, | ||
| Centralministryfirnd | 3,999 | 3,999 | |||
| Ministers pension fund | 8,865 | 8,865 | |||
| Widowsofministers fund | 7t9 | 719 | |||
| Incidental fund | 3,802 | 3,802 | |||
| Prolongeddisabilityfund | 560 | 560 | |||
| Ministerialdevelopment fund | 80 | 80 | |||
| Sick supply tund | t6 | t6 | |||
| Churchhouserepairs fund | 1,439 | 1,439 | |||
| Presbyteryfees | 324 | 324 | |||
| Pulpitsupply | 1,269 | 1,269 | |||
| Worshipresources | 2,423 | 2,423 | |||
| Magazinesandliterature | 2,003 | 2,003 | |||
| Childandyouthministry | s38 | 538 | |||
| Other | 1,589 | l,5gg | |||
| Unitedappeal | 10,000 | 10,000 | |||
| Presbyterianwomen | 671 | 671 | |||
| Presbyterianorphanandchild | 1,354 | 1,354 | |||
| Students | 640 | 640 | |||
| Worlddevelopmentappeal | 3,434 | 3,434 | |||
| Earl Haig | 430 | 430 | |||
| Otheragencies | 2,301 | 2,301 | |||
| Grantstoindividuals | 1,476_ | 1,476 | |||
| MIS | 440 | 440 | |||
| Bank | 40 | 40 | |||
| Communication | 840 | 840 | |||
| ApprenticeLevy | t4t | : | t4t | ||
| Totalfor2024 | 29,087 | 20,306 | 49,393 | ||
| Total for2023 | 32,991 | : | 60,828 |
| Unrestricted | Unrestricted | |||
|---|---|---|---|---|
| funds | Restricted | Total | ||
| Basisofallocation | General f |
funds f, |
2023 f. |
|
| Centralministryfund | 3,733 | 3,733 | ||
| Ministerspensionfund | 7,688 | 7,688 | ||
| Widows ofministers fund | 763 | 763 | ||
| Incidental fund | 3,932 | 3,932 | ||
| Prolongeddisabilityfund | 763 | 763 | ||
| Ministerialdevelopment fund | 339 | 339 | ||
| Sick supply fund | 34 | 34 | ||
| Churchhouse repairsfund | 1,696 | 1,696 | ||
| Presbyteryfees | 160 | 160 | ||
| Pulpitsupply | 1,893 | 1,893 | ||
| Worshipresources | 952 | 952 | ||
| Magazinesandliterature | 1,091 | 1,091 | ||
| Childandyouthministry | 2,180 | 2,180 | ||
| Other | 1,904 | |||
| Unitedappeal | 10,50; | 10,500 | ||
| Presbyterianwomen | 529 | 529 | ||
| Moderatorsappeal | 200 | 200 | ||
| Students | 909 | 909 | ||
| Worlddevelopmentappeal | 2,351 | 2,351 | ||
| Tearfirnd | 250 | 250 | ||
| EarlHaig | 461 | 461 | ||
| Otheragencies | 6,878 | 6,878 | ||
| Grantsto individuals | 9,542 | 9,542 | ||
| MIS | 669 | 669 | ||
| Orphans&ChildrenofMinisters | 1,371 | 1,371 | ||
| Bank | 40 | 40 | ||
| 27,83'.7 | 32,99t | 60,828 |
| Othercostsforgenerating funds | ||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Restricted | Total | ||
| Basisofallocation | General f, |
funds f, |
funds t |
|
| Staff&ministercosts | 49,194 | 49,194 | ||
| WaterratesforChurchandhalls | 180 | 180 | ||
| ElectricityandoilforChurchand | ||||
| halls | 7,779 | 7,779 | ||
| TelephoneforChurchandhalls | 634 | 634 | ||
| lnsurance | 2,786 | 2,786 | ||
| Repairs etcto Churchandhalls | 2,616 | 5,607 | 8,223 | |
| Advertising,postage andstationery | 1,873 | 1,973 | ||
| Other professionalfees | 375 | 375 | ||
| Volunteerexpenses | 640 | 640 | ||
| Equipment | 360 | 360 | ||
| Totrlfior2024 | _66I,7 | s,967 | _12W | |
| Total for2023 | _57,551 | 15,915 | _13,466 | |
| Unrestricted | ||||
| funds | Restricted | Total | ||
| Basisof allocation | General f |
funds t, |
2023 f |
|
| Staff&ministercosts | 42,690 | 42,690 | ||
| WaterratesforChurchandhalls | il0 | ll0 | ||
| ElectricityandoilforChurchand | ||||
| halls | 5,180 | 5,180 | ||
| TelephoneforChurchandhalls | 628 | 628 | ||
| Insurance | 2,653 | 2,653 | ||
| Repairs etcto Churchandhalls | 2,512 | 15,915 | 18,427 | |
| Advertising,postage andstationery | 2,421 | 2,421 | ||
| Volunteerexpenses | 1,357 | |||
| 57,551 | 15,915 | 73,466 |
| Otherresources expended | ||||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Restricted | Total | ||
| General | funds | 2024 | ||
| Basisofallocation | f, |
f | 4 | |
| Otherministrysupportstaff | 41,748 | 41,748 | ||
| Depreciation | 49,656 | 49,656 | ||
| Rates andground rentforManse | 1,146 | 1,146 | ||
| Repairs-Manse | l0; | 103 | ||
| _42,894 | _49J59 | _n,653 | ||
| Unrestricted | ||||
| funds | Restricted | Total | ||
| Basisof allocation | General t |
funds f. |
2023 f |
|
| Otherministrysupportstaff | 25,108 | 25,108 | ||
| Depreciation | 49,656 | 49,656 | ||
| Rates andground rentforManse | 1,095 | 1,095 | ||
| "r* | 49,656 | 1_sw |
| Unrestricted | |||
|---|---|---|---|
| funds | Total | ||
| General | funds | ||
| f, | L | ||
| lndependent examinerfees | |||
| Examination ofthefinancialstatements | 755 | 756 | |
| Total for2024 | 756 | ||
| Total for2023 | 720 | 720 |
| 9Tangible fixedassets | |||
|---|---|---|---|
| Landand | f,'urnitureand | ||
| buildings t |
equipment cc |
Total | |
| Cost | |||
| AtIJanuary2024 | 993,130 | 22,826 | 1,015,956 |
| At3lDecember 2024 | 993,130 | 22,826 | 1,015,956 |
| Depreciation | |||
| AtIJanuary2024 | 376,690 | 22,826399,516 | |
| Chargefortheyear | 49,657 | ||
| At3lDecember 2024 | 426,347 | 22,826449,173 | |
| Net book value | |||
| At3lDecember 2024 | s66J83 | : | 566,783 |
| At3lDecember 2023 | 616,440 | _616440 | |
| l0Cashandcashequivalents | |||
| 2024 | 2023 | ||
| c | f, | ||
| Cashatbank | 219,960 | 203,275 | |
| Bank overdrafts | (l1,036) | (10,622) | |
| Cash and cashequivalentsinstatementofcashflows | _208,9U | 192,653 | |
| 11Creditors:amountsfaltingduewithinoneyear | |||
| 2024 c |
2023 f |
||
| Bank overdrafts | 11,036 | 10,622 |
| 12 Funds | ||||
|---|---|---|---|---|
| Balence at31 | ||||
| BalanceatI | Incoming | Resources | December | |
| Jrnarry2024 t |
resources f. |
expended f, |
2024 t, |
|
| Unrestricted funds | ||||
| General | 254,488 | 125,855 | (138,813) | 241,530 |
| Restricted funds | 554,605 | 55,603 | (76,031) | 534,177 |
| Totalfunds | 809,093 | 181,458 | 775,707 | |
| Balanceat1 | Incoming | -w, Resources |
Balance at31 December |
|
| January2023 t |
resources t, |
expended t, |
2023 t |
|
| Unrestricted funds | ||||
| General | 245,231 | l2l,56g | (l12,3It) | 254,488 |
| Restricted funds | 593,801 | 59,366 | (98,562) | 554,605 |
| Totalfunds | 839W | 180,934 | 809,093 | |
| -?rc,87r. |