TEMPO CHURCH OF IRELAND RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 UnrÈ$trllicie5 which have been adopted In the compilation of the Receipt5 and Payments Account and thesiaremertt of Assets artd tiabillties. al Receipts and Payments Accouhi All items of income expenditure included within the Re£*ots and Payments Account have been accounted for on a cash receip15 b8515. bl StstementotAssets and Libilibes il The assets olthe Pèrish, retained for itsown use (omprise.. Chbrch Building and Grè¥eyard Church Hal The Church Building and Gr3veyaid 4re deemed to be Heritage assets as defined by the Charities SORP IFRS 1021. These Heritage assets are not in£luded in the siaremeni of assets and liabilities as informotion on the c05t of v31uaiion is not availaNe and such inlomiaiion cannot be obtained ai a costcommensurate with the benefit to the users of the accounts and to the Parish. The Church Hall is re£Lyni5ed 31 its appr0￿m￿te rnarket value. The Hall was bulk over l(M) years a80 with rnajor renovations in 1988. ill Investrnents Fixed asset investtnent5 cornpri51n8 listed Invesiments lordinarysharesl, inve51ment properties and Representative Church Body IRCBI invesirnents are intially re£wded èt