**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 &<br>Legacies|2|68,023|35,437|0|103,460|90,486|
|Charitable<br>Activities|3|0|5,039|0|5,039|5,131|
|Other trading<br>income|4|1,085|1,250|0|2,335|2,935|
|Investment<br>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<br>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<br>forward (restated)|10|65,3268|42,297|15,041|122,666|117,347|
|---|---|---|---|---|---|---|
|Net Internal<br>Transfers|10|(6,615)|6,615|0|(0)|0|
|Funds carried<br>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**<br>**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<br>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<br>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<br>58,943|10,530|600|(300)|69,233|
|Reserve|6,923|0|0<br>8|(8)|0|(6,915)|(0)|
|Total|65,326|69,474|474<br>58,952|10,522|600|(7,215)|69,233|
|**Restricted Funds**||||||||
|General fund||||||||
|Reinstated|2,424|32,607|32,607<br>19,666|12,941|0  (15,181)|0  (15,181)|184|
|Property Account|14,072|0|0<br>11,274|(11,274)|21,294|0|24,092|
|Boys Brigade|3,052|2,469|2,469<br>1,872|597|500|(200)|3,949|
|Girls Association|782|800|800<br>1,139|(338)|0|0|444|
|Presbyterian Woman|536|1,540|1,540<br>2,017|(478)|84|0|142|
|Youth Club|5,151|2,821|2,821<br>4,578|(1,757)|0|(400)|2,994|
|Youth Fellowship|423|609|609<br>563|46|0|0|469|
|Committee Discretion|10,253|0|0<br>30|(30)|0|0|10,223|
|Grave Fund|5,385|1,250|1,250<br>32|1,218|200|(5,000)|1,803|
|Sunday School|218|630|630<br>902|(272)|318|0|264|
|Fixed Rate Account -||||||||
|Grave|0|0|0<br>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<br>15,011|
|Total|15,041|0|30|15,011|0|0|0<br>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** 

9