MILLISLE & BALLYCOPELAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Financial Statements for the year ended 31 December 2025
Registered Charity in Northern Ireland (NIC105206)
MILLISLE & BALLYCOPELAND CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY
Year ending 31 December 2025
| Receipts Note Donations and Legacies 2 Charitable activities 3 Other trading activities 4 Investment income 5 Other 6 Sale of investments Sale of fixed assets Loans received Total Receipts Payments Raising funds 7 Charitable activities 8 Investment costs Other 9 Purchase of investments Purchase of fixed assets Loan repayments Total Payments Net receipts/(payments) Transfers between funds Net movement of funds Funds brought forward Funds carried forward |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 72,078 6,784 0 78,862 1,925 14,276 0 16,201 19,030 0 0 19,030 1,905 2,504 0 4,409 2,231 2,487 0 4,717 97,169 26,050 0 123,219 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 97,169 26,050 0 123,219 603 0 0 603 64,716 20,264 0 84,980 0 0 0 0 2,080 1,357 0 3,437 67,399 21,621 0 89,020 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 67,399 21,621 0 89,020 29,770 4,429 0 34,199 -1,346 1,346 0 0 28,424 5,775 0 34,199 79,277 91,326 0 170,603 107,701 97,101 0 204,803 |
Total 2024 80,256 17,827 320 4,902 17,183 |
|---|---|---|
| 120,489 | ||
| 0 0 0 |
||
| 0 | ||
| 120,489 | ||
| 2,242 109,863 0 2,378 |
||
| 114,483 | ||
| 0 0 0 |
||
| 0 | ||
| 114,483 | ||
| 6,006 0 |
||
| 6,006 164,597 |
||
| 170,603 |
Registered Charity in Northern Ireland (NIC105206)
MILLISLE & BALLYCOPELAND CONGREGATION OF THE PREBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As of 31 December 2025
| Funds Reconciliation Bank and Cash at start of year Net movement in funds Bank and Cash at end of year Bank & Cash Balances Bank Deposit Accounts Bank Current Accounts Cash in Hand Other Assets Fixed Assets - Note 10 > Church premises > Fixtures, Fittings, Equipment > Vehicles Investments - Note 11 Gift aid receivable on donations Liabilities Loans Other Total Funds |
Unrestricted Funds Restricted Funds Endowment Funds 79,277 91,326 0 28,424 5,775 0 |
Total 2025 170,603 34,199 204,803 4,994 199,470 339 204,803 0 0 0 0 0 0 0 0 0 0 204,803 |
Total 2024 164,597 6,006 |
|---|---|---|---|
| 107,701 97,101 0 |
170,603 | ||
| 5,598 164,461 544 |
|||
| 170,603 | |||
| 0 0 0 0 0 0 |
|||
| 0 | |||
| 0 0 |
|||
| 0 | |||
| 170,603 |
Approved by the Kirk Session at a meeting on 22nd April 2026 and signed on it's behalf by: -
Miss M Startin
Mr E Walton
Registered Charity in Northern Ireland (NIC105206)
MILLISLE & BALLYCOPELAND CONGREGATION OF THE PREBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES
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.
Resticted 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.
2. DONATIONS AND LEGACIES
| a) Recorded giving b) Loose collections c) Donations and gifts d) Gift aid e) Legacies and bequests |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 59,034 5,420 0 64,454 773 0 0 773 1,475 0 0 1,475 10,796 1,364 0 12,160 0 0 0 0 72,078 6,784 0 78,862 |
Total 2024 |
|---|---|---|
| 65,686 957 1,320 12,294 0 |
||
| 80,256 |
3. CHARITABLE ACTIVITIES
| a) Income from charitable activities b) Fees from weddings and funerals c) Fundraising events d) Membership fees e) Grants Organisations income |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0 3,216 0 3,216 0 0 0 0 1,925 0 0 1,925 0 0 0 0 0 0 0 0 0 11,060 0 11,060 1,925 14,276 0 16,201 |
Total 2024 |
|---|---|---|
| 3,750 0 4,367 0 0 9,711 |
||
| 17,827 |
4. OTHER TRADING ACTIVITIES
| a) Letting of premises b) Trading income |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 19,030 0 0 19,030 0 0 0 0 19,030 0 0 19,030 |
Total 2024 |
|---|---|---|
| 320 0 |
||
| 320 |
Registered Charity in Northern Ireland (NIC105206)
5. INVESTMENT INCOME
| a) Deposit interest b) General Investment Fund c) Rents investment properties d) Other investment income |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 1,905 2,504 0 4,409 0 0 0 0 0 0 0 0 0 0 0 0 1,905 2,504 0 4,409 |
Total 2024 |
|---|---|---|
| 4,902 0 0 0 |
||
| 4,902 |
6. OTHER INCOME
| a) Insurance claims b) Other income |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0 0 0 0 2,231 2,487 0 4,717 2,231 2,487 0 4,717 |
Total 2024 |
|---|---|---|
| 0 17,183 |
||
| 17,183 |
7. RAISING FUNDS
| a) FWO envelopes b) Fundraising events |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 603 0 0 603 0 0 0 0 603 0 0 603 |
Total 2024 |
|---|---|---|
| 569 1,673 |
||
| 2,242 |
8. CHARITABLE ACTIVITIES
| a) General Assembly Assessments b) Presbytery Fees c) Ministry and support staff costs d) Congregational running expenses e) Donations to Missions and charities f) Governance costs Organisation expenses 9. OTHER EXPENDITURE Investment properties expenses |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 14,163 0 0 14,163 540 0 0 540 35,487 0 0 35,487 14,106 1,731 0 15,837 0 8,929 0 8,929 420 0 0 420 0 9,604 0 9,604 64,716 20,264 0 84,980 2,080 1,357 0 3,437 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0 0 0 0 |
Total 2024 |
|---|---|---|
| 15,499 521 34,488 38,726 9,700 420 10,508 |
||
| 109,863 | ||
| 2,378 | ||
| Total 2024 | ||
| 0 |
10. FIXED ASSETS
The congregation owns the church premises situated at 17 Ballywalter Road, Millisle and the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,573,629
11. INVESTMENTS
| General Investment Fund Property Other investments |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
Total 2024 |
|---|---|---|
| 0 0 0 |
||
| 0 |
12. FUND BALANCES
Registered Charity in Northern Ireland (NIC105206)
| Fund Unrestricted Funds FWO/General Fund Restricted Funds Ballycopeland Graveyard Maintenance Boys Brigade Building Fund Christian Aid Church Charity Fund Disaster Fund Flower Festival Flower Fund Interest on Simpson Gift Millisle Old School Fund Moderators Appeal Fund Presbyterian Children's Society Relief Fund Religious Publications United Appeal World Development Girls Brigade Bowling Club Ignite Youth Group Presbyterian Women Tuesday Club Catering Committee Sunday School Total Endowment Funds Total |
Balance at start Receipts Payments Surplus / (Deficit) 79,277 97,169 67,399 29,770 -11 975 585 390 392 0 0 0 31,904 4,276 1,019 3,257 0 0 0 0 0 3,216 3,216 0 506 0 0 0 12,642 0 0 0 286 66 0 66 37,232 2,091 1,485 606 530 0 0 0 0 0 0 0 0 0 0 0 300 0 0 0 -74 0 0 0 0 3,654 5,000 -1,346 0 713 713 0 4,282 5,786 4,968 818 1,011 1,142 1,562 -420 78 0 0 0 901 885 1,390 -505 242 363 329 34 925 2,885 1,355 1,530 179 0 0 0 91,326 26,050 21,621 4,429 0 0 0 0 170,603.22 123,219 89,020 34,199 |
Transfer Balance at end |
|---|---|---|
| -1,346 107,701 |
||
| 378 392 35,161 0 0 506 12,642 352 37,838 530 0 0 300 -74 1,346 0 0 5,100 591 78 396 276 2,455 179 |
||
| 1,346 97,101 |
||
| 0 0 |
||
| 0 204,803 |
Registered Charity in Northern Ireland (NIC105206)