BALLYWALTER PRESBYTERIAN CHURCH Receipts and Payments Account for Year Ended 31 Dec 2025 GENERAL Account
Registered with the Charities Commission for Northern Ireland, ref NIC105231
|Balance at Ulster Bank Ltd 1st Jan
FREEWILL OFFERING & WEEKLY COLLECTIONS
Freewill Offering
72,907
£
Gift Aid received from HMRC(see Appendix 3)
18,364
£
Sabbath Collections
3,192
£
OTHER INCOME
Use of Halls
1,350
£
Bowling Club
300
£
G.B.
225
£
P.W.
200
£
Parent and Toddler
-
£
Coffee & Chat
-
£
Badminton club
200
£
Donations, Memorials, Legacies
1,005
£
Book subscriptions & Flask sales
-
£
INVESTMENT INCOME
(see Appendix 2)
GIF dividend
2,115
£
SPECIAL COLLECTIONS
Royal British Legion
-
£
GB enrolment
147
£
SUNDAY SCHOOL
SS Collections, Sponsorship & Donations
-
£
CONTRA SUNDRIES (in)
Christian Aid collection
-
£
Uncashed cheques (from 2023)
-
£|2025
22,824
£
72,382
£
17,593
£
2,561
£
94,463
£
70
£
250
£
450
£
200
£
200
£
1,146
£
180
£
-
£
30
£
3,280
£
2,053
£
2,115
£
294
£
203
£
147
£
-
£
-
£
250
£
152
£
-
£|2024
|
30,817
£
|
|
|
|
|
|
92,537
£
|
|
|
|
|
|
|
Note B
|
|
|
|
2,526
£
|
|
|
2,053
£
|
|
|
497
£
|
|
|
-
£
|
|
Note D
|
Note E
|
402
£
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||MINISTER
Rev G Simpson
37,250
£
National Insurance
4,603
£
Investment Income(see Appendix 2)
825
£
Ministers mileage
1,194
£
Ministerial car allowance
4,432
£
Ministerial duties allowance
2,956
£
NIC on Ministerial allowances
1,086
£
ORGANIST/PIANIST
Mrs B Kennedy
3,620
£
Supplies
320
£
CARETAKER
Mrs L Musial
2,714
£
CLEANING of Church & Hall
Mrs L Musial
2,155
£
CHURCH EXPENSES
(Detailed in Appendix 1)
PCI ASSESSMENTS
Central Ministry Fund
3,019
£
Widows of Ministers Fund
-
£
Pension Fund
6,519
£
Prolonged Disability Fund
124
£
Incidental Fund
2,109
£
Sick Supply
-
£
Presbytery Fees
931
£
Church House Repairs
1,084
£
Ministerial Dev Fund
-
£
Student Bursary Fund
1,084
£
Apprenticeship levy
186
£
PCI Communications
852
£
MINISTERS SUPPLY
Note C
SUNDAY SCHOOL
Total expenditure
YOUTH CLUB
Total expenditure
DONATIONS/TRANSFERS TO MISSIONS
(see Appendix 3 & also refer|2025
35,990
£
3,711
£
800
£
806
£
4,221
£
2,815
£
971
£
52,346
£
3,700
£
480
£
3,940
£
4,019
£
2,714
£
2,969
£
2,155
£
20,658
£
2,796
£
503
£
8,638
£
391
£
2,013
£
11
£
900
£
1,006
£
56
£
894
£
180
£
783
£
15,908
£
1,335
£
605
£
229
£
to report on MISSIONS a/c)|2024|
|---|---|---|---|---|---|
||||||49,314
£|
|||||||
||||||4,180
£|
|||||||
||||||4,019
£|
|||||||
||||||2,969
£|
|||||||
||||||20,859
£|
|||||||
||||||18,171
£|
|||||||
||||||995
£|
|||||||
||||||289
£|
|||||||
||||||92
£|
|||||||
||||
United Appeal - Gift Aid
1,856
£
World Development - Gift Aid
238
£
Presbyterian Children's Society - Gift Aid
151
£
Malawi project -Gift Aid
-
£|
1,629
£
195
£
125
£
170
£||
|Note A
|
Closing balance includes £10,000 legacy from the estate of the late Mr W Sheldon (ref 2018 report)
|
Total legacy is £20,000 - the remaining £10,000 is held in Property a/c.
|
Note B
|
Coffee & Chat group accounts closed in 2024 & closing balance transferred to Church account in 2024, as shown.
|
Will be removed from 2026 report.
|
Note C
|
Includes cover during 2025 Minister sabbatical, which will be reclaimed from PCI during 2026
|
Note D
|
(Ref 2024).Cheque intended for Christian Aid paid to BPC. Subsequently refunded to Christian Aid by BPC.
|
Note E
|
Cheque #004241 (£20.85) included in 2023 accounts, but not cashed. Replacement cheque provided in 2024.
|
Cheque #004231 (£85.00) included in 2023 accounts, but not cashed.
|
Cheque #004185 (£46.00) included in 2023 accounts, but not cashed.
|
|
|
|
|
|
Total in year income
100,005
£
98,015
£
|
|
|
|
122,829
£
128,832
£
|
||Note A
|
Closing balance includes £10,000 legacy from the estate of the late Mr W Sheldon (ref 2018 report)
|
Total legacy is £20,000 - the remaining £10,000 is held in Property a/c.
|
Note B
|
Coffee & Chat group accounts closed in 2024 & closing balance transferred to Church account in 2024, as shown.
|
Will be removed from 2026 report.
|
Note C
|
Includes cover during 2025 Minister sabbatical, which will be reclaimed from PCI during 2026
|
Note D
|
(Ref 2024).Cheque intended for Christian Aid paid to BPC. Subsequently refunded to Christian Aid by BPC.
|
Note E
|
Cheque #004241 (£20.85) included in 2023 accounts, but not cashed. Replacement cheque provided in 2024.
|
Cheque #004231 (£85.00) included in 2023 accounts, but not cashed.
|
Cheque #004185 (£46.00) included in 2023 accounts, but not cashed.
|
|
|
|
|
|
Total in year income
100,005
£
98,015
£
|
|
|
|
122,829
£
128,832
£
|
||2,245
£
OTHER GIFT AID DISTRIBUTION
(see Appendix 3 & also refer to report on PROPERTY a/c)
Transfer of Gift Aid due on PROPERTY giving
2,080
£
1,987
£
2,080
£
SPECIAL COLLECTIONS & CHARITY
PW
266
£
-
£
Royal British Legion
-
£
400
£
G.B.
150
£
250
£
Moderators fund for Ekwendeni
100
£
-
£
516
£
DISTRIBUTED BY MINISTER (GIF)
(see Appendix 2)
97
£
CONTRA SUNDRIES (out)
Christian Aid
-
£
250
£
Replacement cheque
-
£
21
£
Transfer from GENERAL a/c to PROPERTY a/c
100
£
-
£
100
£
Total in year expenditure
104,926
£
Balance at Ulster Bank Ltd 31st Dec
Note A
17,903
£
122,829
£|2,119
£|
|---|---|---|---|
|||||
||||1,987
£|
|||||
||||650
£|
|||||
||||94
£|
||||Note D
Note E|
|Total in year income|100,005
£
122,829
£|||
||||271
£|
|||||
||||106,008
£|
|||||
||||22,824
£|
|||||
||||128,832
£|
|||||
I planned and performed my inspection so as to obtain the information and verification which I considered appropriate in order to provide me with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement.
Signed
[signed copy on file]
J Rogers F.C.A. 28/02/2026