## **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**|