ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025 Charity No. NIC 105310
| Note | Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total 2025 |
Total 2024 |
|
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Recorded Givings | 22,258 | 3,375 | 0 | 25,633 | 26,614 | |
| Donations and legacies | 2 | 40,404 | 2,752 | 0 | 43,155 | 10,726 |
| Charitable activities | 3 | 0 | 0 | 0 | 0 | 0 |
| Other trading activities | 4 | 0 | 1,150 | 0 | 1,150 | 675 |
| Investment Income | 5 | 0 | 109 | 0 | 109 | 96 |
| Other | 6 | 209 | 0 | 0 | 209 | 66 |
| 62,870 | 7,386 | 0 | 70,256 | 38,177 | ||
| Sale of Investments | 0 | 0 | 0 | 0 | 0 | |
| Sale of fixed assets | 0 | 0 | 0 | 0 | 0 | |
| Loans Received | 0 | 0 | 0 | 0 | 0 | |
| Total Receipts | 62,870 | 7,386 | 0 | 70,256 | 38,177 | |
| Payments | ||||||
| Raising funds | 7 | 290 | 165 | 0 | 455 | 435 |
| Charitable activities | 8 | 20,235 | 12,955 | 0 | 33,190 | 29,600 |
| Investment costs | ||||||
| Other | 9 | |||||
| 20,525 | 13,120 | 0 | 33,645 | 30,035 | ||
| 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 | 20,525 | 13,120 | 0 | 33,645 | 30,035 | |
| Net receipts / (payments) | 42345 | -5735 | 0 | 36611 | 8,142 | |
| Transfers between funds | -6480 | 6480 | 0 | 0 | 0 | |
| Net movement in funds | 35865 | 745 | 0 | 36611 | 8142 | |
| Funds brought forward | 28874 | 7742 | 0 | 36616 | 28474 | |
| Funds carried forward | 12 | 64739 | 8487 | 0 | 73226 | 36616 |
ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
Charity No. NIC 105310
STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025
| Unrestricted Funds |
Restricted Funds |
Endowment Funds |
Total Funds 2025 |
Total Funds 2024 |
|
|---|---|---|---|---|---|
| £ | £ £ |
£ | £ | £ | |
| Funds Reconciliation | |||||
| Bank and Cash at start of year |
28,874 | 28,874 7,742 |
0 | 36,616 | 28,474 |
| Net movement in funds | 35,865 | 35,865 745 |
0 | 36,611 | 8,142 |
| Bank and Cash at end of year | 64,739 | 64,739 8,487 |
0 | 73,226 | 36,616 |
| Bank & Cash Balances | |||||
| Bank Deposit Accounts | 0 | 0 0 |
0 | 0 | 0 |
| Bank Current Accounts | 64,739 | 64,739 8,470 |
0 | 73,209 | 36,616 |
| Cash in Hand | 0 | 0 0 |
0 | 0 | 0 |
| 64,739 | 739 8,470 |
0 | 73,209 | 36,616 | |
| Other Assets | |||||
| Fixed Assets – Note 10 | 888,224 | 888,224 | |||
| Investments – Note 11 | 0 | 0 | |||
| Liabilities | 0 | 0 | |||
| Approved by the Kirk Session at a meeting on 4 | Approved by the Kirk Session at a meeting on 4thMarch 2026 | and signed on its behalf by: | |||
| Samuel McKee | Francis Coulter | ||||
| Mdke | |||||
| 4thMarch 2026 | 4thMarch 2026 |
NOTES TO THE ACCOUNTS 31st December 2025
Charity No. NIC 105310
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 receipt and payment 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 on 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 doner and (b) revenue donations or grants for a specific congregational activity intended by the doner. 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 bequests |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 22,258 3,375 0 25,633 26,614 2,085 1,549 0 3,634 2,382 35,000 550 0 35,550 2,285 3,319 653 0 3,971 6,059 0 0 0 0 0 |
|---|---|
| 62,662 6,127 0 68,788 37,340 |
Charity No. NIC 105310
ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2025
3 CHARITABLE ACTIVITIES
| Income from charitable activities Church Publications Fees from weddings and funerals Grants |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 |
|---|---|
| 0 0 0 0 0 |
4 OTHER TRADING ACTIVITIES
| Membership Fees Income from Church Fundraising Letting income from Church premises |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 0 0 0 0 0 0 1150 0 1150 675 0 0 0 0 0 |
|---|---|
| 0 1150 0 1150 675 |
5 INVESTMENT INCOME
| Bank Interest General investment Fund Rents investment properties Other investment income |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 0 109 0 109 96 0 0 0 0 |
|---|---|
| 0 109 0 109 96 |
ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS
31st December 2025
Charity No. NIC 105310
6 OTHER INCOME
| Insurance claims Miscellaneous income |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 0 0 0 0 0 209 0 0 209 66 |
|---|---|
| 209 0 0 209 66 |
7 RAISING FUNDS
| Church envelopes Fund raising events (Harvest Supper Expenses) |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 290 25 0 315 320 0 140 0 140 115 |
|---|---|
| 290 165 0 455 435 |
8 CHARITABLE ACTIVITIES
| General Assembly Assessments Presbytery Fees Ministry and support staff costs Congregational running expenses Donations to Missions & Charities Governance costs |
Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 1,452 0 0 1,452 2,550 131 0 0 131 135 13,451 150 0 13,601 6,746 5,201 1,170 0 6,372 6,664 0 11,635 0 11,635 13,505 0 0 0 0 0 |
|---|---|
| 20,235 12,955 0 33,190 29,600 |
ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2025
Charity No. NIC 105310
9 OTHER EXPENDITURE
| Investment properties expenses | Unrestricted funds Restricted funds Endowment funds Total 2025 Total 2024 £ £ £ £ £ 0 0 0 0 0 |
|---|---|
| 0 0 0 0 0 |
10 FIXED ASSETS
Total 2025 Total 2024 £ £ The Congregation owns the Church premises situated at Steeple Road, Antrim,BT41 2LW and the associated fixtures,fittings,plant and machinery. These have an insurance value of : 888,224 888,224
11 INVESTMENTS / LIABILITIES
0
0
ESKYLANE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS
31st December 2025
Charity No. NIC 105310
12 FUND BALANCES
| Unrestricted Funds General Account Restricted Funds General Account Property P.W. Christian Endeavour Endowment Funds TOTAL FUNDS |
Balance at start Receipts Payments Surplis/ (Deficit) Transfer Balance at end £ £ £ £ £ £ 28,874 62,870 20,525 42,345 -6,480 64,739 |
|---|---|
| 28,874 62,870 20,525 42,345 -6,480 64,739 |
|
| 0 3,405 9,885 -6,480 6,480 0 7,537 1,492 942 550 0 8,087 188 2,489 2,294 195 0 383 17 0 0 0 0 17 |
|
| 7,742 7,386 13,120 -5,735 6,480 8,487 |
|
| 0 0 0 0 0 |
|
| 36,616 70,256 33,645 36,611 0 73,226 |