TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report
Statement of Financial Activity (Receipts and Payments Account)
As at 31 December 2025
| Note | Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Donations & Legacies |
2 | 68,023 | 35,437 | 0 | 103,460 | 90,486 |
| Charitable Activities |
3 | 0 | 5,039 | 0 | 5,039 | 5,131 |
| Other trading income |
4 | 1,085 | 1,250 | 0 | 2,335 | 2,935 |
| Investment Income |
5 | 296 | 14 | 0 | 310 | 316 |
| Other | 6 | 70 | 984 | 0 | 1,054 | 9,398 |
| Total Receipts | 69,474 | 42,724 | 0 | 112,198 | 108,266 | |
| Payments | ||||||
| Raising funds | 7 | 0 | 933 | 0 | 933 | 0 |
| Charitable activities |
8 | 58,952 | 41,139 | 30 | 100,121 | 102,946 |
| Total payments | 58,952 | 42,072 | 30 | 101,054 | 102,946 | |
| Net receipts / | ||||||
| (payments) | 10,522 | 652 | (30) | 11,144 | 5,319 |
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report
| Funds brought forward (restated) |
10 | 65,3268 | 42,297 | 15,041 | 122,666 | 117,347 |
|---|---|---|---|---|---|---|
| Net Internal Transfers |
10 | (6,615) | 6,615 | 0 | (0) | 0 |
| Funds carried forward |
10 | 69,235 | 49,564 | 15,011 | 133,810 | 122,666 |
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report
Statement of Assets and Liabilities
As at 31 December 2025
| Unrestricted Restricted Endowment | Unrestricted Restricted Endowment | Unrestricted Restricted Endowment | Total | Total Total |
|
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Funds Reconciliation | |||||
| Bank & Cash at start of the year | 65,326 | 42,296 | 15,041 | 122,663 117,347 | 122,663 117,347 |
| Net movement in funds | 10,522 | 652 | (30) | 11,144 | 11,144 5,319 |
| Internal Transfer | (6,615) | 6,615 | 0 | (0) | 0 |
| Bank & Cash at end of year | 69,233 | 49,563 | 15,011 | 133,807 122 | 807 122,666 |
| Bank & Cash Balances | |||||
| Bank Deposit Accounts | 0 | 0 | 15,011 | 15,011 | 15,011 15,041 |
| Bank Current Accounts | 69,233 | 49,563 | 0 | 118,796 107,625 | 118,796 107,625 |
| 69,233 | 49,563 | 15,011 | 133,807 122 | 807 122,666 |
Other Assets
PCI Shares £13.357 691 shares
[£9][,][229.69 ]
Liabilities
0
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Trustees Annual Report
1. ACCOUNTING POLICIES
BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less than £250,000 the congregation has 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.
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to Accounts
| 2. Donations and | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Legacies | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Donations and gifts | 60,074 | 29,753 | 0 | 89,827 | 76,758 |
| Gift Aid | 7,887 | 4,511 | 0 | 12,399 | 11,500 |
| Bequests / Legacy | 62 | 1,173 | 0 | 1,235 | 2,228 |
| Total | 68,023 | 35,437 | 0 | 103,460 | 90,486 |
| 3. Charitable | Unrestricted | Restricted | Total | Total | |
| Activities | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Income from | |||||
| Charitable activities | 0 | 2,439 | 0 | 2,439 | 1,901 |
| Fundraising Events | 0 | 0 | 0 | 0 | 0 |
| Membership fees | 0 | 0 | 0 | 0 | 230 |
| Grants | 0 | 2,600 | 0 | 2,600 | 3,000 |
| Total | 0 | 5,039 | 0 | 5,039 | 5,131 |
| 4. Other trading | Unrestricted | Restricted | Total | Total | |
| activities | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Letting of land & | |||||
| Manse | 1,085 | 0 | 0 | 1,085 | 1,085 |
| Fees from Graves | 0 | 1,250 | 0 | 1,250 | 1,850 |
| Total | 1,085 | 1,250 | 0 | 2,335 | 2,935 |
| 5. Investment | Unrestricted | Restricted | Total | Total | |
|---|---|---|---|---|---|
| Income | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Deposit interest | 177 | 14 | 0 | 191 | 172 |
| Gift Aid Interest | 119 | 0 | 0 | 119 | 144 |
| Total | 296 | 14 | 0 | 310 | |
| Unrestricted | Restricted | Total | Total | ||
| 6. Other Income | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Wider World | 0 | 0 | 0 | 0 | 0 |
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to Accounts
| NIE wayleave | 0 | 0 | 0 | 0 | 75 |
|---|---|---|---|---|---|
| Ramoan Percentage | 0 | 280 | 280 | 5,220 | |
| Other | 70 | 704 | 774 | 4103 | |
| Total | 70 | 984 | 0 | 1,054 | 9,398 |
| TOTAL INCOME | 69,474 | 42,724 | 0 | 112,198 108 | 198 108,265 |
| Unrestricted | Restricted | Total | Total | ||
| 7. Raising Funds | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Wider World | 0 | 0 | 0 | 0 | 0 |
| FWO Envelopes | 0 | 933 | 0 | 933 | 0 |
| Total | 0 | 933 | 0 | 933 | 0 |
| 8. Charitable | Unrestricted | Restricted | Total | Total | |
| Activities | Funds | Funds Endowment Funds | 2025 | 2024 | |
| £ | £ | ||||
| Donations to | |||||
| Ministries & | |||||
| Charities | 0 | 18,733 | 0 | 18,733 | 19,372 |
| General Assembly | |||||
| Assessments | 39,490 | 0 | 0 | 39,490 | 40,592 |
| Presbytery Fees | 384 | 0 | 0 | 384 | 360 |
| Support staff costs | 5,350 | 0 | 0 | 5,350 | 5,050 |
| Congretational | |||||
| Running expenses | 13,728 | 22,406 | 30 | 36,164 | 37,572 |
| Total | 58,952 | 41,139 | 30 | 100,121 102 | 121 102,946 |
| TOTAL PAYMENTS | 58,952 | 42,072 | 30 | 101,054 102 | 054 102,946 |
9. FIXED ASSETS
The congregation owns the Church premises situated at Moycraig road, Mosside and the associated fixtures, fittings, plant and machinery. The building of Manse has an insurance value of £391,838.39. The Church, including the attached buildings, have insurance of £1,533,952.59 in
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to Accounts
place and the adjacent Church Hall has an insured value of £747,020.75. The insurance value of the church and church hall includes contents cover.
10. Fund Balances
| Balance | Surplus / | Transfer | Transfer | Balance | |||
|---|---|---|---|---|---|---|---|
| at start | Receipts Payment | Receipts Payment | (Deficit) | In | Out | at end | |
| £ | £ | £ | £ | £ | |||
| Unrestricted Funds | |||||||
| General Fund | |||||||
| Reinstated | 58,403 | 69,474 | 69,474 58,943 |
10,530 | 600 | (300) | 69,233 |
| Reserve | 6,923 | 0 | 0 8 |
(8) | 0 | (6,915) | (0) |
| Total | 65,326 | 69,474 | 474 58,952 |
10,522 | 600 | (7,215) | 69,233 |
| Restricted Funds | |||||||
| General fund | |||||||
| Reinstated | 2,424 | 32,607 | 32,607 19,666 |
12,941 | 0 (15,181) | 0 (15,181) | 184 |
| Property Account | 14,072 | 0 | 0 11,274 |
(11,274) | 21,294 | 0 | 24,092 |
| Boys Brigade | 3,052 | 2,469 | 2,469 1,872 |
597 | 500 | (200) | 3,949 |
| Girls Association | 782 | 800 | 800 1,139 |
(338) | 0 | 0 | 444 |
| Presbyterian Woman | 536 | 1,540 | 1,540 2,017 |
(478) | 84 | 0 | 142 |
| Youth Club | 5,151 | 2,821 | 2,821 4,578 |
(1,757) | 0 | (400) | 2,994 |
| Youth Fellowship | 423 | 609 | 609 563 |
46 | 0 | 0 | 469 |
| Committee Discretion | 10,253 | 0 | 0 30 |
(30) | 0 | 0 | 10,223 |
| Grave Fund | 5,385 | 1,250 | 1,250 32 |
1,218 | 200 | (5,000) | 1,803 |
| Sunday School | 218 | 630 | 630 902 |
(272) | 318 | 0 | 264 |
| Fixed Rate Account - | |||||||
| Grave | 0 | 0 | 0 0 |
0 | 5,000 | 0 | 5,000 |
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to Accounts
| Total | 42,296 | 42,724 | 42,072 | 652 | 27,396 | (20,781) | 49,563 |
|---|---|---|---|---|---|---|---|
| Endowment Funds | |||||||
| Bequest | 15,041 | 0 | 30 | 15,011 | 0 | 0 | 0 15,011 |
| Total | 15,041 | 0 | 30 | 15,011 | 0 | 0 | 0 15,011 |
| Total | 122,663 | 112,198 | 101,054 | 26,185 | 27,996 | (27,996) 133 | 133,807 |
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TOBERKEIGH CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND Notes to Accounts
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