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.
2. DONATIONS AND LEGACIES
| Recorded giving Loose collections Donations and gifts Gift Aid Legacies and bequest Other 3. CHARITABLE ACTIVITIES Income from charitable activities Fees from weddings and funerals Fundraising events Membership fees Grants 4. OTHER TRADING ACTIVITIES Letting of premises Trading income |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 463.00 4,398.95 0.00 4,861.95 52,797.32 17,568.50 0.00 70,365.82 8,497.30 3,979.57 0.00 12,476.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 61,757.62 25,947.02 0.00 87,704.64 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0.00 4,000.00 0.00 4,000.00 0.00 13,088.55 0.00 13,088.55 0.00 7,020.00 0.00 7,020.00 0.00 7,906.00 0.00 7,906.00 0.00 32,014.55 0.00 32,014.55 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 4,650.00 0.00 0.00 4,650.00 0.00 0.00 0.00 0.00 4,650.00 0.00 0.00 4,650.00 |
Total 2024 4,428.15 67,866.60 11,468.26 515.00 0.00 84,278.01 Total 2024 2,200.00 6,904.11 7,216.00 5,272.00 21,592.11 Total 2024 0.00 0.00 0.00 |
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5. INVESTMENT INCOME
| Deposit interest General investment fund Rents investment properties Other investment income 6. OTHER INCOME Insurance claims Other income 7. RAISING FUNDS FWO envelopes Fundraising events 8. CHARITABLE ACTIVITIES General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expense Donations to missions and charities Governance costs 9. OTHER EXPENDITURE Investment properties expenses |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0.00 69.14 0.00 69.14 0.00 13.48 0.00 13.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 82.62 0.00 82.62 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0.00 0.00 0.00 0.00 2,452.78 165.00 0.00 2,617.78 2,452.78 165.00 0.00 2,617.78 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 633.00 0.00 0.00 633.00 716.71 4,972.70 0.00 5,689.41 1,349.71 4,972.70 0.00 6,322.41 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 6,058.30 0.00 0.00 6,058.30 496.00 0.00 0.00 496.00 12,348.51 0.00 0.00 12,348.51 25,542.15 38,616.14 0.00 64,158.29 0.00 17,008.02 0.00 17,008.02 0.00 0.00 0.00 0.00 44,444.96 55,624.16 0.00 100,069.12 Unrestricted Funds Restricted Funds Endowment Funds Total 2025 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Total 2024 88.19 10.32 0.00 0.00 98.51 Total 2024 0.00 5,511.52 5,511.52 Total 2024 603.00 3,590.48 4,193.48 Total 2024 5,443.00 436.00 17,079.74 48,994.29 17,244.92 0.00 89,197.95 Total 2024 0.00 0.00 |
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10. FIXED ASSETS
The congregation owns the Church premises and Church Hall situated at 5 Tierkelly Hill Road, Rathfriland, Co Down, BT32 5EW and the manse at 13 Seafin Road, Ballyroney, Banbridge, Co Down, BT32 5EP together with the associated fixtures, fittings, plant and machinery. These have an insurance value of £3,107,297.
11. INVESTMENTS
The congregation has no investments.
| General Investment Fund Property Other Investments 12. FUND BALANCES Unrestricted Funds General Fund Restricted Funds Building Fund Congregational Missions & Charities Fund Graveyard Sunday School Bereavement Catering Boys Brigade Breakthru Female Focus Girls Brigade Joint Midweek Missionary Youth Club Endowment Funds Total |
Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Total 2024 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Balance at start Receipt Payment Surplus/ (Deficit) Transfer Balance at end 68,403.79 69,730.40 45,794.67 23,935.73 0.00 92,339.52 68,403.79 69,730.40 45,794.67 23,935.73 0.00 92,339.52 134,041.19 14,882.25 19,600.76 -4,718.51 -729.57 128,593.11 0.00 6,725.00 6,725.00 0.00 0.00 15,020.28 7,210.00 4,851.00 2,359.00 17,379.28 1,453.50 601.48 692.97 -91.49 1,362.01 4,580.62 0.00 1,163.80 -1,163.80 3,416.82 4,175.58 8,601.46 9,498.45 -896.99 3,278.59 1,081.01 0.00 0.00 0.00 1,081.01 737.18 3,128.65 2,089.90 1,038.75 1,775.93 2,916.42 6,091.25 5,368.81 722.44 3,638.86 288.42 0.00 0.00 0.00 288.42 843.99 1,864.85 2,750.00 -885.15 729.57 688.41 5,813.69 7,504.68 7,126.60 378.08 6,191.77 170,951.88 56,609.62 59,867.29 -3,257.67 0.00 167,694.21 0.00 0.00 0.00 0.00 0.00 0.00 239,355.67 126,340.02 105,661.96 20,678.06 0.00 260,033.73 |
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Ballyroney Presbyterian Church
Statement of Financial Activity Receipts and Payments Account for the year ended 31 December 2025
| Note Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Receipts Donations and legacies 2 61,757.62 25,947.02 - 87,704.64 Charitable activities 3 - 32,014.55 - 32,014.55 Other trading activities 4 4,650.00 - - 4,650.00 Investment Income 5 - 82.62 - 82.62 Other 6 2,452.78 165.00 - 2,617.78 68,860.40 58,209.19 - 127,069.59 Sale of Investments - - - - Sale of Fixed Assets - - - - Loans Received - - - - - - - - Total Receipts 68,860.40 58,209.19 - 127,069.59 Payments Raising Funds 7 1,349.71 4,972.70 - 6,322.41 Charitable activities 8 44,444.96 55,624.16 - 100,069.12 Investment costs - - - - Other 9 - - - - 45,794.67 60,596.86 - 106,391.53 Purchase of investments - - - - Purchase of fixed assets - - - - Loan Repayments - - - - - - - - Total Payments 45,794.67 60,596.86 - 106,391.53 Net receipts/payments 23,065.73 (2,387.67) - 20,678.06 Transfers between funds - - - Net movement in funds 23,065.73 (2,387.67) - 20,678.06 Funds brought forward 68,403.79 170,951.88 239,355.67 Funds carried forward 12 91,469.52 168,564.21 - 260,033.73 |
Total 2024 84,278.01 21,592.11 - 98.51 5,511.52 111,480.15 - - - - 111,480.15 4,193.48 89,197.95 - - 93,391.43 - - - - 93,391.43 18,088.72 - 18,088.72 221,266.95 239,355.67 |
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Ballyroney Presbyterian Church Statement of Assets and Liabilities as at 31 December 2025
| Unrestricted Funds Restricted Funds Endowment Funds Total 2025 Funds Reconciliation Bank and cash at start of year 68,403.79 170,951.88 0.00 239,355.67 Net movement in funds 23,065.73 -2,387.67 20,678.06 Bank and cash at end of year 91,469.52 168,564.21 0.00 260,033.73 Bank & Cash Balances Bank Deposit Accounts 1,358.00 Bank Current Accounts 258,536.93 Cash in Hand 138.80 260,033.73 Other Assets Fixed Assets 10 - Church Premises (buildings - valued insured) 3,107,297.00 - Fixtures Fittings & Equipment - Vehicles Investments 11 0.00 Gift Aid receivable on donations 11,125.83 Enter details of other assets 0.00 3,118,422.83 Liabilities Loans Enter details of any other liabilities 0.00 Other 0.00 |
Total 2024 221,266.95 18,088.72 239,355.67 1,344.52 237,877.05 134.10 239,355.67 3,107,297.00 0.00 11,448.55 0.00 3,118,745.55 0.00 0.00 |
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