STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025
| Note | Unrestricted | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |||
| if | £ | £ | £ | if | |||
| Receipts | |||||||
| Donations and legacies | 2 | x | 63,124 | 28,612 | : | 91,736 | 98,256 |
| Charitable activities | 3 | 6,821 | - | 6,821 | 1,878 | ||
| Othertrading activities | 4 | 5,424 | - | 5,424 | 5,424 | ||
| Investment Income | 5 | 4,108 | 1,380 | - | 5,488 | 5,292 | |
| Other | 6 | 1,826 | 15,742 | - | 17,568 | 20,137 | |
| 69,058 | 57,979 | 127,037 | 130,987 | ||||
| Sale of Investments | - | - | - | - | - | ||
| Sale of fixed assets | - | - | - | - | - | ||
| Loans Received | - | - | - | - | - | ||
| Total Receipts | 69,058 | 57,979 | - | 127,037 | 130,987 | ||
| Payments | |||||||
| Raising funds | Z | “ | = | - | - | - | |
| Charitable activities | 8 | 70,279 | 49,293 | - | 119,572 | 117,072 | |
| Investment costs | - | - | - | - | - | ||
| Other | 9 | 0 | 0 | - | 0 | 0 | |
| 117,072 | |||||||
| Purchase of Investments | - | - | - | - | - | ||
| Purchase of fixed assets | - | - | - | - | - | ||
| Loan Repayments | “ | - | - | - | - | ||
| Total Payments | 70,279 | 49,293 | - | 119,572 | 117,072 | ||
| Net receipts / (payments) | (1,221) | 8,686 | - | 7,465 | 13,915 | ||
| Transfers between funds | - | - | - | - | - | ||
| Net movement in funds | (1,221) | 8,686 | - | 7,465 | 13,915 | ||
| Funds brought forward | 113,304 | 59,491 | - | 172,795 | 157,862 | ||
| Fundscarriedforward | 12 | 112,083 | 68,177 | - | 180,260 | 171,777 |
KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
As at 31 December 2025
| Unrestricted | Restricted | Endowment | Total | Total Funds | ||
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | ||
| Funds Reconciliation | ||||||
| Bank and Cash at start of | 113,304 | 59,491 | = | 172,795 | 157,862 | |
| year | ||||||
| Net movement in funds | (1,221) | 8,686 | - | 7,465 | 13,915 | |
| Bank and Cash at end ofyear | 112,083 | 68,177 | - | 180,260 | 171,777 | |
| Bank & Cash Balances | ||||||
| Bank Deposit Accounts | BOI | 44,656 | 43,124 | |||
| Bank Current Accounts | No1No2 + | Organisation | 135,604 | 128,653 | ||
| Cash in Hand | - | |||||
| 180,260 | 171,777 | |||||
| Other Assets | ||||||
| Fixed Assets — Note 10 | ||||||
| e Church Premises | 3,257,475 | |||||
| e Fixtures, Fittings & |
||||||
| Equipment | ||||||
| e Vehicles |
||||||
| Investments — Note 11 | 147,420 | |||||
| Gift Aid receivable on | ||||||
| donations | ||||||
| 3,404,895 | 3,404,895 | |||||
| Liabilities | ||||||
| Loans | 0 | 0 | ||||
| Other | (0) | (6) | ||||
| 0 | 0 |
----- Start of picture text -----
Approved by the Kirk Session at a meeting on /) | and signed on its behalf by
Name pled a Name a) [e
Date 23(A/2é Date 7 3//2 G,
----- End of picture text -----
KILMORE 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
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 (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) 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 set aside by the congregation for use in the future.
z DONATIONS AND LEGACIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Recorded giving: | 52,089 | 18,248 | - | 70,337 | 67,979 |
| Loose collections | 177 | 6,572 | - | 6,749 | 6,016 |
| Donations and gifts | 560 | 0 | - | 560 | 406 |
| Gift Aid | 10,298 | 3,792 | - | 14,090 | 13,855 |
| Graveyard Bequest | - | 10,000 | |||
| 63,124 | 28,612 | - | 91,736 | 98,256 |
KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNT (cont’d)
1 December 2025
3 CHARITABLE ACTIVITIES
| Unrestricted | Unrestricted | Restricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | 6 | e | £ | £ | |||
| Sunday School | - | 1,041 | - | 1,041 | 58 | ||
| Choir | - | 91 | 91 | 66 | |||
| PW Group | 2 | 4,898 | : | 4,898 | 1,003 | ||
| Bowling | - | 791 | - | 791 | 751 | ||
| - | 6,821 | - | 6,821 | 1,878 | |||
| 4 OTHER TRADING ACTIVITIES |
|||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | |||
| Letting ofpremises | 0 | 5,424 | - | 5,424 | |||
| 5,424 | - | 5,424 | 5,424 | ||||
| 5 INVESTMENT INCOME |
|||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | |||
| Deposit interest | 1,717 | 139 | - | 1,856 | 1,767 | ||
| General Investment | |||||||
| Fund | 2,391 | 1,241 | “ | 3,632 | 3,525 | ||
| Rents investment | |||||||
| properties | = | - | - | - | - | ||
| Other investment | |||||||
| income | . | 7 | rm | ™ | 7 | ||
| 4,108 | 1,380 | - | 5,488 | 5,292 |
4 OTHER TRADING ACTIVITIES
KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont’d)
315t December 2025
| 315t December 2025 | |||||||
|---|---|---|---|---|---|---|---|
| 6 OTHER INCOME |
|||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | |||
| Refund Manse oil | 1,046 | - | - | 1,046 | 680 | ||
| Magazines etc | 560 | - | - | 560 | 536 | ||
| Tanzania Mission | 13,471 | = | 13,471 | 16,671 | |||
| Harvest | 200 | 200 | 320 | ||||
| Harvest Gift Aid 2024 | 2,071 | 2,071 | 1,798 | ||||
| Refund Pulpit Supply Fee | 218 | 218 | 50 | ||||
| New Choir Account | 838 | 838 | 80 | ||||
| NIE pole rental | 2 | - | 2 | 2 | |||
| 1,826 | 16,580 | 18,406 | 20,137 | ||||
| 7 RAISING FUNDS |
|||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | £ | |||
| FWO envelopes | = | : | = | - | |||
| Fundraising events | : | * | : | - | - | ||
| 8 CHARITABLE ACTIVITIES |
|||||||
| Unrestricted | Restricted | Endowment | Total | Total | |||
| Funds | Funds | Funds | 2025 | 2024 | |||
| £ | £ | £ | £ | se | |||
| General Assembly Assessments | 48,893 | 3 | 48,893 | 49,257 | |||
| Presbytery fees | 693 | - | - | 693 | 659 | ||
| Ministry and support staff | 3,941 | “ | 3,941 | 5,625 | |||
| costs | |||||||
| Congregational running | 16,752 | - | 16,752 | 14,710 | |||
| expenses | |||||||
| Missions and charities | 30.940 | - | 30,940 | 30,569 | |||
| Harvest | 2,163 | 2,163 | 2,118 | ||||
| Governance costs | - | - | - | ||||
| Bequests | 1,241 | - | 1,241 | ||||
| Property and Graveyard | - | 9,774 | - | 9,774 | 13,407 | ||
| Choir | - | 211 | - | 211 | 0 | ||
| PW Group | - | 3,676 | - | 3,676 | 1,511 | ||
| Bowling Club | - | 640 | - | 640 | 409 | ||
| Sunday School | 648 | = | 648 | ||||
| 70,279 | 49,293 | - | 119,572 | 117,072 |
KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont’d) 31%t December 2025
9 OTHER EXPENDITURE
| Unrestricted | Restricted Endowment Total Total |
|---|---|
| Funds | Funds Funds 2025 2024 |
| £ £ £ £ £ |
|
| 0 - 0 (0) |
10 FIXED ASSETS
The congregation owns the Church premises situated at
6 Drumaghlis Road, Crossgar, BT30 9JR
and the associated buildings, fixtures, fittings, plant and machinery. These have an insurance value of £3,257,475
11 INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
| 2025 | 2024 | |
|---|---|---|
| f | £ | |
| PCI General Investment | 142,693 | 142,420 |
| Fund | ||
| Property | 3,257,475 | 3,257,475 |
| Other investments | = | % |
| 3,400,168 | 3,398,895 |
KILMORE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 315t December 2025
12 FUND BALANCES
| Fund | Balance | Receipts | Payment | Surplus | Transfer | Balance |
|---|---|---|---|---|---|---|
| at start | / | at end | ||||
| (Deficit) | ||||||
| £ | £ | £ | £ | £ | £ | |
| Unrestricted Funds | ||||||
| General Fund | 113,304 | 69,058 | 70,279 | (1,221) | - | 112,083 |
| 113,304 | 69,058 | 70,279 | (1,221) | 112,083 | ||
| Restricted Funds | ||||||
| Property Fund | 52,966 | 19,927 | 9,774 | 10,153 | - | 63,119 |
| Missions& Charities | 0 | 25,447 | 30,940 | (5,493) | - | (5,493) |
| Sunday School | 2,530 | 1,041 | 648 | 393 | - | 2,923 |
| Choir | 813 | 91 | 211 | (120) | - | 693 |
| PW Group | 1,608 | 4,898 | 3,676 | 1,222 | - | 2,830 |
| Bowling Club | 1,574 | 791 | 640 | 151 | - | 1,725 |
| Harvest | 0 | 200 | 2,163 | (1,963) | (1,963) | |
| Bequests | 0 | 0 | 0 | 0 | ||
| Gift Aid on restricted | 0 | 3,792 | 0 | 3,792 | - | 3,792 |
| CAMEO | 0 | 551 | 0 | 551 | 551 | |
| 59,491 | 56,738 | 48,052 | 8,686 | 68,177 | ||
| Endowment Funds | ||||||
| [Name of Fund] | * | = | = | = | = | = |
| Total | 172,795 | 125,796 | 118,331 | 7,465 | - | 180,260 |