**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|