# **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND** # **Statement of Financial Activity (Receipts and Payments Account) for the year ended 31 December 2025** **Registered Charity in Northern Ireland (NIC105294)** 1 ## **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025** **----- Start of picture text -----**
Unrestricted Restricted Endowment
Note Total 2025 Total 2024
Funds Funds Funds
Receipts £ £ £ £ £
Donations and legacies 2 55615 1496 0 57111 57276
Charitable activities 3 0 0 0 0 0
Other trading activities 4 0 0 0 0 0
Investment Income 5 5784 0 0 5784 3784
Other 6 0 990 0 990 372
Organisations 0 15057 0 15057 15936
61399 17543 0 78942 77368
Sale of Investments 0 0 0 0 0
Loans Received 0 0 0 0 0
Total Receipts 61399 17543 0 78942 77368
Payments
Raising funds 7 324 0 0 324 300
Charitable activities 8 55540 27393 0 82933 71416
Other 9 0 1058 0 1058 282
Organisations 0 12538 0 12538 12375
55864 40989 0 96853 84373
Purchase of Investments 0 0 0 0 0
Purchase of fixed assets 0 0 0 0 0
Loan Repayments 0 0 0 0 0
Total Payments 55864 40989 0 96853 84373
Net receipts / (payments) 5535 -23446 0 -17911 -7005
Transfers between funds -23447 23447 0 0 0
Net movement in funds -17912 1 0 -17911 -7005
Funds brought forward 160001 9490 0 169491 176496
Funds carried forward 12 142089 9491 0 151580 169491
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2 ## **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025** **----- Start of picture text -----**
Assets & Liabilities Unrestricted Restricted Endowment Total Funds Total Funds
Funds Funds Funds 2025 2024
Funds Reconciliation £ £ £ £ £
Bank and Cash at start of year 160001 9490 0 169491 176496
Net movement in funds -17912 1 0 -17911 -7005
Bank and Cash at end of year 142089 9491 0 151580 169491
Bank & Cash Balances
Bank Deposit Accounts 125000 135000
Bank Current + Business Reserve Accs 17151 25101
Cash in Hand 75 105
Bank Current A/C's - Organisations 8795 8889
Cash in Hand - Organisations 559 396
151580 169491
Other Assets
Fixed Assets (using insurance values)
Church Premises 1711003 1661168
Manse Premises 383053 371896
Fixtures, Fittings & Equipment
0 0
(included above)
Vehicles None 0 0
Investments None 0 0
Gift Aid receivable on donations 8508 8660
2254144 2211215
Liabilities
Loans 0 0
Other 0 0
0 0
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Approved by the Kirk Session at a meeting on 12[th] March 2026 and signed on its behalf by WESLEY MCCREEDY RAYMOND CUMMINS 12[th] March 2026 12[th] March 2026 3 ## **BALLYGOMARTIN 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. ## **2. DONATIONS AND LEGACIES** **----- Start of picture text -----**
2. Donations Unrestricted Restricted Endowment
Total 2025 Total 2024
& Legacies Funds Funds Funds
£ £ £ £ £
Recorded givings 41349 1446 0 42795 43246
Loose collections 4982 0 0 4982 3787
Donations and gifts 826 0 0 826 1615
Gift Aid 8458 50 0 8508 8628
Legacies and bequest 0 0 0 0 0
55615 1496 0 57111 57276
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4 ## **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d) 31 December 2025** ## **3. CHARITABLE ACTIVITIES** |**3. Charitable Activities**||**Unrestricted**
**Funds**|
**Restricted**
**Funds**|**Endowment**
**Funds**|
**Total 2025**|**Total 2024**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Income from charitable activities||0|0|0|0|0| |Fees from weddings and funerals||0|0|0|0|0| |Fundraisingevents||0|0|0|0|0| |||0|0|0|0|0| |||0|0|0|0|0| |||||||| |||0|0|0|0|0| ## **4. OTHER TRADING ACTIVITIES** **----- Start of picture text -----**
Unrestricted Restricted Endowment
4. Other Trading Activities Total 2025 Total 2024
Funds Funds Funds
£ £ £ £ £
Letting of premises 0 0 0 0 0
Trading income 0 0 0 0 0
0 0 0 0 0
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## **5. INVESTMENT INCOME** |**5. Investment Income**||**Unrestricted**
**Funds**|
**Restricted**
**Funds**|**Endowment**
**Funds**|
**Total 2025**|**Total 2024**| |---|---|---|---|---|---|---| |||**£**|**£**|**£**|**£**|**£**| |Interest - Ulster Bank||2198|0|0|2198|849| |General Investment Fund||0|0|0|0|0| |Rents investmentproperties||0|0|0|0|0| |Interest Progressive BuildingSociety||3586|0|0|3586|2935| |||||||| |||5784|0|0|5784|3784| 5 ## **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** ## **31 December 2025** ## **6. OTHER INCOME** **----- Start of picture text -----**
Unrestricted Restricted Endowment
6. Other Income Total 2025 Total 2024
Funds Funds Funds
£ £ £ £ £
Flower Fund 0 50 0 50 60
Acoustic Panels 0 940 0 940 312
0 990 0 990 372
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## **7. RAISING FUNDS** **----- Start of picture text -----**
Unrestricted Restricted Endowment
7. Raising Funds Total 2025 Total 2024
Funds Funds Funds
£ £ £ £ £
FWO envelopes 324 0 0 324 300
Fundraising events 0 0 0 0 0
324 0 0 324 300
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## **8. CHARITABLE ACTIVITIES** |**8. Charitable Activities**|||**Unrestricted**
**Funds**|
**Restricted**
**Funds**|**Endowment**
**Funds**|
**Total 2025**|**Total 2024**| |---|---|---|---|---|---|---|---| ||||**£**|**£**|**£**|**£**|**£**| |General AssemblyAssessments|||8730|0|0|8730|10820| |Presbyteryfees|||520|0|0|520|562| |Ministryand support staff costs|||38498|0|0|38498|36765| |Congregational runningexpenses|||7667|20379|0|28046|15710| ||||0|0|0|0|0| |Donations to Missions and charities|||0|7014|0|7014|7077| |Governance Costs|||125|0|0|125|482| ||||||||0| ||||55540|27393|0|82933|71416| 6 ## **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** ## **31 December 2025** ## **9. OTHER EXPENDITURE** **----- Start of picture text -----**
Unrestricted Restricted Endowment
9. Other Expenditure Total 2025 Total 2024
Funds Funds Funds
£ £ £ £ £
Flower Fund 0 80 0 80 70
Publications 0 100 0 100 212
Acoustic Panels 0 878 0 878 0
0 1058 0 1058 282
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## **10. FIXED ASSETS** The congregation owns: - the Church premises situated at 132-140 Ballygomartin Road, BELFAST BT13 3NA and the associated fixtures, fittings, plant and machinery. These have an insurance value of £1,711,003 - a Manse at 14 Lyndhurst View Avenue, BELFAST BT13 3XB (for the minister) and associated fixtures, fittings and equipment: these have an insurance value of £383,053 ## **11. INVESTMENTS** The congregation has the following investments. Amounts are shown at market valuation. |**11. Investments**|**2025**
**£**|**2024**
**£**| |---|---|---| |General Investment Fund|0|0| |Property|0|0| |Other investments|0|0| ||0|0| 7 ## **BALLYGOMARTIN CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (cont’d)** ## **31 December 2025** ## **12. FUND BALANCES** **----- Start of picture text -----**
Balance at Surplus / Balance at
12. Fund Balances Receipts Payments Transfer
Start (Deficit) End
£ £ £ £ £ £
Unrestricted Funds
General Fund 160001 61399 55864 5535 -23447 142089
160001 61399 55864 5535 -23447 142089
Restricted Funds
Maintenance of Property 0 0 20379 -20379 20379 0
United Appeal 0 1446 4868 -3422 3422 0
Other Missions & Charities Fund 0 50 2146 -2096 2096 0
Wider World/Herald Publications 100 0 100 -100 0 0
Flower Fund 105 50 80 -30 0 75
Acoustic Panels 0 940 878 62 0 62
Organisations 9285 15057 12538 2519 -2450 9354
TOTAL FUNDS 9490 17543 40989 -23446 23447 9491
Endowment Funds
None 0 0 0 0 0 0
TOTAL FUNDS 169491 78942 96853 -17911 0 151580
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|||**Valuation**
**at Start**|||**Revaluation**
**Increase**||**Valuation at**
**End**| |---|---|---|---|---|---|---|---| |**General Investment Fund**||0|||0||0| |||0|||0||0| 8