Spa Congregation of the Presbyterian Church in Ireland Statement of Financial Activity (Receipts and Payments Account) for the year ended 31 December 2025
| Note Receipts Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Other 6 Total Receipts Payments Charitable activities 7 Other 8 Total Payments Net movement in funds |
Unrestricted Funds £ 49,952 1,784 1,850 2,345 4 55,935 20,243 5,956 26,199 29,736 |
Restricted Funds £ 15,071 11,298 4,659 435 1,321 32,784 22,716 8,006 30,722 2,062 |
Investments £ 0 0 0 920 0 920 0 0 0 920 |
Total 2025 £ 65,023 13,082 6,509 3,700 1,325 89,639 42,959 13,962 56,921 32,718 |
Total 2024 £ 60,377 17,694 1,805 3,856 839 |
|---|---|---|---|---|---|
| 84,571 | |||||
| 51,996 6,840 |
|||||
| 58,836 | |||||
| 25,735 |
Spa Congregation of the Presbyterian Church in Ireland Statement of Assets and Liabilities for the year ended 31 December 2025
| Note Funds reconciliation Bank and cash at start of year Transfers between accounts Net movement in funds Bank and Cash at end of year Bank and Cash Balances Bank deposit accounts Bank current accounts Cash Other Assets Investments 9 |
Unrestricted Funds 38,718 0 29,736 68,454 |
Restricted Funds 26,639 0 2,062 28,701 |
Investments 66,391 0 920 67,311 |
Total 2025 131,748 0 32,718 164,466 67,311 96,947 208 164,466 96,611 |
Total 2024 106,013 0 25,735 |
|---|---|---|---|---|---|
| 131,748 | |||||
| 66,391 65,357 0 |
|||||
| 131,748 | |||||
| 100,951 |
Spa Congregation of the Presbyterian Church in Ireland 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
Restricted funds comprise 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 sets aside by the congregation for use in the future.
2. Donations and legacies
| Freewill Offering Loose collections Donations and gifts Gift aid Legacies and bequests 3. Charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 4. Other trading activities Letting of premises 5. Investment income Deposit interest General investment fund Rents investment properties Other investment income |
Unrestricted Funds £ 37,920 760 110 6,162 5,000 49,952 Unrestricted Funds £ 1,048 136 0 600 1,784 Unrestricted Funds £ 1,850 1,850 Unrestricted Funds £ 159 2,186 0 0 2,345 |
Restricted Funds £ 4,755 0 8,557 1,759 0 15,071 Restricted Funds £ 875 5,459 1,560 3,404 11,298 Restricted Funds £ 4,659 4,659 Restricted Funds £ 162 273 0 0 435 |
Investments £ 0 0 0 0 0 0 Investments £ 0 0 0 0 0 Investments £ 0 0 Investments £ 920 0 0 0 920 |
Total 2025 £ 42,675 760 8,667 7,921 5,000 65,023 Total 2025 £ 1,923 5,595 1,560 4,004 13,082 Total 2025 £ 6,509 6,509 Total 2025 £ 1,241 2,459 0 0 3,700 |
Total 2024 £ 42,094 993 10,501 6,789 0 |
|---|---|---|---|---|---|
| 60,377 | |||||
| Total 2024 £ 1,275 5,793 2,060 8,566 |
|||||
| 17,694 | |||||
| Total 2024 £ 1,805 |
|||||
| 1,805 | |||||
| Total 2024 £ 1,469 2,387 0 0 |
|||||
| 3,856 |
Spa Congregation of the Presbyterian Church in Ireland Notes to the Accounts 31 December 2025
6. Other income
| Other income 7. Charitable activities General Assembly assessments Presbytery fees Ministry and support staff costs Congregational running expenses Donations to missions and charities Governance costs |
Unrestricted Funds £ 4 4 Unrestricted Funds £ 2,731 411 9,115 7,677 153 156 20,243 |
Restricted Funds £ 1,321 1,321 Restricted Funds £ 0 0 0 14,656 8,060 0 22,716 |
Investments £ 0 0 Investments £ 0 0 0 0 0 0 0 |
Total 2025 £ 1,325 1,325 Total 2025 £ 2,731 411 9,115 22,333 8,213 156 42,959 |
Total 2024 £ 839 |
|---|---|---|---|---|---|
| 839 | |||||
| Total 2024 £ 3,207 411 9,010 29,911 9,301 156 |
|||||
| 51,996 |
8. Other expenditure
| Property and equipment Cleaner Organist |
Unrestricted Funds £ 1,953 1,003 3,000 5,956 |
Restricted Funds £ 6,559 1,447 0 8,006 |
Investments £ 0 0 0 0 |
Total 2025 £ 8,512 2,450 3,000 13,962 |
Total 2024 £ 1,227 2,463 3,150 |
|---|---|---|---|---|---|
| 6,840 |
9. Investments
The congregation has the following investments. Amounts are shown at market valuation.
General Investment Fund (These are endowment funds with interest only being received by the Church)
| 2025 £ 96,611 |
2024 £ |
|---|---|
| 100,951 |