## DONAGHEADY CONGREGATION OF THE PRESBYTERIAN CHURCH iN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025 ||Note||Unrestricted|Restricted|Endowment|Total|Total| |---|---|---|---|---|---|---|---| ||||Funds|Funds|Funds|2025|2024| ||||£|£|£|F|£| |Receipzs|||||||| |Donationsand legacies
Charitable activities|2
3||40,760.04
237.25|16,323.34
130.00||57,083.38
367.25|55,957.13
261.73| |Othertradingactivities|4|||9,336.40||9,336.40|6,245.00| |investmentIncome
Other|ss
6|588.73
1,184.04
1,772.77
1,829.64
250.00
250.00
200.00
nee
LUD|||||| |Sale of Investments|||||||| |Sale offixed assets|||||||| |Loans Received|||||||| |||eee|||||| |Total Receipts|||41,836.02|26,973.78|0.00|68,809.80|64,493.50| |Payments|||||||| |Raisingfunds
Charitable activities
Investment costs|7
8||770.00
57,115.00|22,350.14||770.00
79,465.14|740.00
61,709.50| |Other(investment)|G|a
SS
ts|||||| |Purchase of Investments|||||||| |Purchase offixed assets|||||||| |Loan Repayments||SS|ee a||a|ee|| |Total Payments|||5/,005.00|77,350.14|0.00|80,235.14|62,449.50| |Netreceipts/(payments)
Transfers between funds|||-16,048.98|4,623.64|0.00|-11,425.34|2,044.00| |Netmovementinfunds
Funds broughtforward|||-16,048.98
93,633.44|4,623.64
88,436.26|0.00|-11,425.34
182,069.70|2,044.00
180,025.68| |Fundscarriedforward|12||77,584.46|93,059.90|0.00|170,644.36|182,069.68| |STATEMENT OF ASSETSAND LIABILITIES|||||||| |As at 31 December 2025|||||||| |||Unrestricted||Restricted|Endowment|Total|Total| ||||Funds|Funds|Funds|2025|2024| ||||£|f|£|£|£| |Funds Reconciliation|||||||| |Bankand Cashatstartofyear|||93,633.44|88,436.26|0.00|182,069.70|180,025.68| |Netmovement infunds|||-16,048.98|4,623.64|0.00|-11,425.34|2,044.00| |BankandCash atendofyear||77,584.46
93,059.90
0.00
170,644.36
182,069.68
a
ge
|,
ee OS Oe:|||||| |Bank & Cash Balances|||||||| |BankDepositAccounts||||||35,708.45|99,027.84| |BankCurrentAccounts
Cash in Hand||||||414,93444|137,041.77| ||||||ag||eeeot| |||||||170,642.89|182,069.61| ti . Presbytefien Other Assets Fixed Assets 10 - Church Premises inc Fixtures, Fittings & Equipment - Vehicles Investments 11. Gift Aid receivable on donations **----- Start of picture text -----**
3,942,492.00 3,942,647.00
0.00 20,000.00
8 250.94 707.19
**----- End of picture text -----**
Liabilities Loans Other Approved by the Kirk Session at a meeting on 10/02/2026 and signed on its behalf by Rev Robert Orr | Mh. pl Mr Ernest Colhoun S. , oy : AJ | jo7%-~Z6 [o wr,/ 202 ls 12 Presbyter e, 4 co DONAGHEADY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2025 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 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 endowmentis 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 fora specific corigregational 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. 2. DONATIONS AND LEGACIES DONAGHEADY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31st December 2025 3. CHARITABLE ACTIVITIES **----- Start of picture text -----**
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
income £ f £ £ £
Fees from charitable activities 237.25 130.00 367.25 261.73
from weddings and funerals 0.00
Fundraising events 0.00
Membership fees 0.00
Grants
0.00
237.25 130.00 0.00 367.25 261.73
oeACO 269.73
4. OTHER TRADING ACTIVITIES
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 20274
Letting E £ £ £ £
Tradingof premises 6,000.00 6,000.00 6,245.00
income 3,336.40 3,336.40
eee
0.00 9,336.40 0.00 9,336.40 6,245.00
SO8,249.00
5. INVESTMENT INCOME
Unrestricted Restricted Endowment Total Total
Funds Funds Funds 2025 2024
Deposit £ £ £ £ ba
General interest 588,73 530.78 1,119.51 1,728.57
Investment Fund 548.39 548.39
**----- End of picture text -----**
13 0.00 **----- Start of picture text -----**
||||||| |---|---|---|---|---|---| |101,07| |{|979,64| |Rents yestment|ropertes|10487|10487|,| |Other VESTMENT INCOME| |1184.04|900,772.77| |6. OTHER INCOME|Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |£|£|£|f|£| |250.00| |250.00| |Insurance|claims| |Other income|oe| |250.00|0.00|0.00|250.00|200.00| |7. RAISING FUNDS|Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |£|£|£|£|E| |770.00|740.00| |770.00| |0.00| |770.00|9.00|0.00|770.00|740.00| |8. CHARITABLE ACTIVITIES|Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |£|i|£|£|£| |General Assembly Assessments|£5,631.50|5,631.50|7,338.75| |Presbytery fees|£458.00|458.00|446.00| |Ministry and support|staff costs|£30,555.26|30,555.26|28,905.18| |Congregational|running expenses|£19,359.49|19,359.49|19,561.57| |Donations to Missions and charities|£1,110.75|22,390.14|23,460.890.00|5,458.000.00| |Governance|costs| |evTE| |$7,115.00|27,350.14|0.00|79,465.14|61,709.50| |9. OTHER EXPENDITURE|Unrestricted|Restricted|Endowment|Total|Total| |Funds|Funds|Funds|2025|2024| |cs|£|a|£|£| |0.00|0.00| |investment|properties|expenses| |neverere| |10,|FIXED ASSETS|.| |The congregation owns the Church|premises situated at Donagheady and the associated fixtures,|fittings,|plant| |and machinery. These have|an insurance value of £3,942,492 at last renewal|date.| **----- End of picture text -----**
Presbyroot, **----- Start of picture text -----**
| wit at market valuation
**----- End of picture text -----**
**----- Start of picture text -----**
the congregation has the following nuas
**----- End of picture text -----**
**----- Start of picture text -----**
¢ £
19,000.00 £20,000 MN
**----- End of picture text -----**
|the congregation has the following nuascongregation has the following nuashas the following nuasfollowing nuasnuas||||¢
£
19,000.00 £20,000MN|¢
£
19,000.00 £20,000MN| |---|---|---|---|---|---| |General Investment Fund
Property
Other investments||||ee
ae
70,000.00 £20,000.00|| |12.FUNDBALANCES
Fund|Balanceat
start
£|Receipts
£|Payment
3|Surplus
P
. /
(Deficit)
£|Balance at
Transfer
end
£
£| |Unrestricted Funds|||||| ||93,633.44|43,890.62|57,733.00|-13,842.38|-2,206.60
77,584.46| |Restricted Funds
United Appeal
SabbathSchoolA/C
Choir A/C
Renovation&RepairA/C
PW A/C
Bowls A/C
Youth&Mini ClubA/C
PastoralAssistance Fund
McCrea Clarke
Sale ofoldChurch site
MHall
MirHSheerinMrWDunn|0.00
11,188.79
289.93
35,765.56
602.75
762.17
3,839.18
29,860.88
4.00
4,029.00
1,001.00
1,093.00|2,652.29
240.50
0.00
15,558.21
75.00
796.20
0.00
4500.00
1.00
0.00
0.00
0.00|3,763.00
905.17
0.00
15,800.18
250.81
668.96
18.00
0.00
0.00
0.00
0.00
0.00|-1,110.75
-664.67
0.00
-241.97
-175.81
127.24
-18.00
4,500.00
1.00
0.00
0.00
0.00|1,110.75
0.00
5.60
10,529.72
289.93
1,074.75
36,598.34
15.50
442.44
829.41
3,871.18
34,360.88
5.00
4,029.00
1,001.00
1,093.00| ||38,436.26|73,823.16|21,406.12|2,417.04|2,206.60
93,059.90| ||182,069.70|67,713.78|79,139.12|-11,425.34|0.00 170,644.36| |Endowment Funds|||||| |Total|pg
182,069.70
67,713.78
79,139.12
;
.
?
:
-11,425.34
0.00 170,644.36|||||