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2025-12-31-accounts

Page 2

Killinchy Presbyterian Church Receipts & Payments Accounts Year ending 31/12/2025

INCOME
Congregational Givings
Freewill Offering
Gift Aid
Building Fund
Harvest Gift Day & Gift Aid
Loose Offering
KPC Kids
Donations for use of halls & facilities
Other Income
Funeral Catering
Graveyard
KPC Fun Day
Rental Income
Investment Income
PCI General Investment Fund
Dornan Trust
Total excluding Collections
Collections for Central Appeals
United Appeal & Gift Aid
World development Appeal & Gift Aid
Presbyterian Children's Society
Collections for other Restricted Congregational Funds
Total
2025
2024
Variance
£
£
£
Year Ending
84,514
84,744
(231)
18,950
18,639
311
7,726
15,927
(8,201)
3,997
3,874
123
5,040
2,638
2,402
2,732
3,685
(953)
2,750
2,575
175
143
42
101
0
500
(500)
5,200
3,500
1,700
2,481
0
2,481
6,358
6,422
(64)
139,890
142,546
(2,656)
7,751
7,523
228
10,572
0
10,572
18,323
7,523
10,800
158,213
150,069
8,144
9,160
8,942
218
321
530
(208)
0
50
(50)
9,481
9,521
(40)
6,760
1,291
5,469
174,455
160,882
13,573

Killinchy Presbyterian Church Receipts & Payments Accounts Year ending 31/12/2025

Page 3

EXPENDITURE
Staff Costs
Minister Salary
Minister Expenses
Ministerial Car Allowance
Ministerial Duties Allowance
PCI Pension Scheme
Vacancy Convenor
Organist
Pastoral Expenses
National Insurance
PCI Assessments
Central Ministry Fund
Retired Ministers' Fund
Widows of Ministers' Fund
Prolonged Disability Fund
Incidental Fund
Ministerial Development Fund
Church House External Repairs
Communications Department
Sick Supply Fund
Students Bursary Fund
Apprenticeship Levy
Property Costs
Grounds Maintenance & Minor Repairs
Rates & Insurance
Heat & Light
Office & Administration Costs
Printing ,Stationery & Software Licenses
Postage & Telephone
Accountancy Fees
Down Presbytery Fees
Periodicals
Bank Interest & Fees
Sundry Expenses
Legal & General Expenses
Ministry Costs
Pulpit Supply Expenses
Sunday School
KPC Kids
Discipleship
Fellowship
Worship
Property Renewals & Improvements
Church and Halls Property Repairs
Manse Repairs
Old Sexton's House
Sexton's House
2025
2024
Variance
£
£
£
Year Ending
45,224
43,694
(1,529)
0
0
0
4,432
4,221
(211)
2,956
2,815
(141)
7,914
10,487
2,573
0
0
0
0
0
0
0
0
0
6,858
5,745
(1,113)
67,384
66,963
(421)
3,440
3,932
492
0
0
0
0
707
707
141
550
409
2,403
2,830
427
0
78
78
1,234
1,414
180
971
1,101
130
0
15
15
1,234
1,257
23
226
219
(8)
9,649
12,103
2,454
8,652
9,054
402
9,983
9,446
(537)
9,586
11,402
1,816
28,221
29,902
1,681
1,134
2,303
1,169
1,488
1,286
(202)
600
600
0
1,082
1,030
(52)
0
101
101
291
271
(20)
669
375
(294)
0
0
0
5,263
5,966
703
351
256
(94)
603
748
145
5,710
3,208
(2,502)
54
0
(54)
98
0
(98)
1,501
1,949
448
8,317
6,161
(2,156)
16,243
23,772
7,529
1,134
6,545
5,411
160
0
(160)
2,529
272
(2,257)
20,066
30,589
10,523
Killinchy Presbyterian Church
Receipts & Payments Accounts
Year ending
31/12/2025
Donations
United Appeal & Gift Aid
World development Appeal & Gift Aid
Presbyterian Children's Society
Moderator's Appeal
PCI Council for Global Mission
Harvest Gift Day Designated Charities
Repayment of Loan Capital to Dornan Trust
Payments from other Restricted Congregational Funds
Total
SURPLUS BEFORE FINANCING COSTS
FINANCING COSTS
Repayment of Loan Interest to Dornan Trust
SURPLUS / (DEFICIT) AFTER FINANCING COSTS
Cash Flow Statement
Opening Cash Balances
General Fund
Building Fund
Restricted Congregational Funds
Closing Cash Balance
General Fund
Building Fund
Restricted Congregational Funds
Movement in Cash & Bank balances in the year
Other Financial Assets & Liabilities
Investments
PCI General Investment Fund
Number of Shares
Value as at 31st December
Loans
Dornan Trust
Page 4
9,160
8,962
(198)
321
530
208
1,948
1,937
(12)
0
0
0
0
0
0
2,048
1,987
(62)
13,478
13,415
(63)
0
0
0
1,801
3,999
2,198
154,180
169,098
14,918
20,275
(8,216)
28,491
0
0
0
20,275
(8,216)
28,491
2025
2024
Variance
£
£
£
Year Ending
23,975
24,028
(53)
21,981
27,417
(5,436)
12,360
15,087
(2,727)
58,316
66,532
(8,216)
31,813
23,975
7,837
29,459
21,981
7,478
17,319
12,360
4,959
78,591
58,316
20,275
20,275
(8,216)
28,491
22,797
22,797
306,476
314,587
319,439
319,439