Presbyterian 

## DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND 

## STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) 

## For the year ended 31 December 2025 

||||Note|Unrestricted|Unrestricted|Restricted|Endowment|-|Total Funds|Total Funds|
|---|---|---|---|---|---|---|---|---|---|---|
||||||Funds|Funds|Funds||2025|2024|
||||||£|£|£||£|£|
|Income and Endowments from:|||||||||||
|Donationsand legacies|||2||78,574|37,560|-||116,134|104,546|
|Charitable activities|||3||1,380|2,250|-||3,630|5,729|
|Othertrading activities|||4||-|-|-||-|-|
|Investments|||5||3,238|5,642|-||8,880|8,975|
|Other||;|6||520|-|-||520|11,152|
|Total|||||83,712|45,452|-||129,164|130,402|
|Expenditure on:|||||||||||
|Raisingfunds<br>Charitable activities|:||7<br>8||(306)<br>(93,835)|-<br>(12,633)|-<br>-||(306)<br>(106,468)|(299)<br>(126,592)|
|Other|||9||-|-|-||-|(87)|
|Total|||||(94,141)|(12,633)|-||(106,774)|(126,978)|
|Net Income/(expenditure)|||||(10,429)|32,819|-||22,390|3,424|
|Transfers betweenfunds|||||901|(901)|-||-|-|
|Net movement in funds|||||(9,528)|31,918|-||22,390|3,424|
|Reconciliation offunds:|||||||||||
|Totalfunds broughtforward|||10||62,011|180,418|205,946||448,375|444,951|
|Total funds carried forward|||10|_|52,483|212,336|205,946||470,765|448,375|



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Presbyterian 

## DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND 

## STATEMENT OF ASSETS AND LIABILITIES 

As at 31 December 2025 

. 

## 1. Fixed Assets 

The congregation owns the church premises and manse situated at Carncullagh Road, Dervock and the associated fixtures and fittings. These have a valuation of £3,475,570. 

## 2. Investments 

At the end of the year the value of the investments held with the PCI General Investment Fund amounted to £322,278. 

## 3. Amounts owed 

: 

At the end of the year the following amounts were owed to the congregation. 

; 


**----- Start of picture text -----**<br>
||||||
|---|---|---|---|---|
|2025|2024|
|£|£|
|Gift Aid|11,439|10,695|
|11,439|10,695|
|Cash|and|bank|balances|,|
|;|:|2025|2024|
|—|£|£|
|General|Account|70,407|77,823|
|Building|and|Development Account|64,924|34,554|
|Missionary|Account|7|7|
|Presbyterian Women|Account|1,826|2,123|
|Shine|Children’s|Group|419|368|
|Sunday School|Account|1,089|1,405|
|Wednesday|Fellowship|Club|122|123|
|Youth|Club|Account|998|998|
|139,792|117,401|

**----- End of picture text -----**<br>


4. Cash and bank balances 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|Amounts|owed|.|
|2025|2024|
|£|£|
|Accountancy|2,160|1,200|
|2,160|1,200|

**----- End of picture text -----**<br>


5. Amounts owed 

Approved on behalf of the Kirk Session on 23 April 2026 and signed by 


**----- Start of picture text -----**<br>
John Surgenor : Rev Campbell Mulvenny<br>Trustee (rs Trustee .<br>:<br>**----- End of picture text -----**<br>


9 

> “ 

: 

: 


**----- Start of picture text -----**<br>
\ U<br>\<br>Presbytefian<br>**----- End of picture text -----**<br>


## DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND 

NOTES TO THE ACCOUNTS 

31 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 ona 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 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 

, 

||||Unrestricted|||Restricted|Endowment|Total Funds|Total Funds||
|---|---|---|---|---|---|---|---|---|---|---|
|||‘|Funds|||Funds|Funds|2025|2024||
||||£|||£|£|£|£||
|Recorded givings|||67,397|||13,695|-|81,092|80,664||
|Loose collections|||1,181|||1,190|-|2,371|2,019||
|Donations and gifts|||1,223|||1,358|-|2,581|3,419||
|GiftAid|||8,773|||3,035|-|11,808|12,444||
|Legacies and Bequests|||-|||18,282|-|18,282|6,000|©|
||||78,574|||37,560|-|116,134|104,546||
|3.|CHARITABLE ACTIVITIES||||||||||
||||Unrestricted|||Restricted|Endowment|Total Funds|Total Funds||
||||Funds|||Funds|Funds|2025|2024||
||||£||.|£|£|£||£|
|Income from|Income from charitable activities||1,380|:||2,250|-|3,630|5,729||
||||1,380|||2,250|oe|3,630|5,729||



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Presbyterian 

## DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Cont’d) 

4. OTHER TRADING ACTIVITIES 

|||Unrestricted|Unrestricted||Restricted|Restricted|Endowment|Endowment|||Total|Funds||Total Funds||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Funds|||Funds||Funds||||2025||2024||
||||£|||£||£||||£||£|,|
|Fundraising events|||-|||-|.|-||||-||-||
|Letting of premises|||-|||-||-||;||-||-||
|5.<br>INVESTMENTS||||||||||||||||
|||Unrestricted|||Restricted||Endowment||||Total Funds|||Total Funds||
||||Funds|||Funds||Funds||||2025||2024||
||||£|||£||£||||£||£||
|Bank interest received|||634|||42||-|||-|676||795||
|Dividends received from|||2,604|||5,600||-||||8,204||8,180||
|investments|||||||||:|||||||
||||3,238|||5,642||-||||8,880||8,975||
|6.<br>OTHER INCOME||||||||||||||||
|||Unrestricted|||Restricted||Endowment||||Total|Funds||Total Funds||
||||Funds|||Funds||Funds||||2025||2024||
||||£|||£||£||||£||£||
|Gain on sale of PCI shares|||-|||-||~||||-||7,955||
|Incomefrom PCI shares|||520|||-||-||||520||3,197||
||||520|||-||-||||520||11,152||
|7.<br>RAISING FUNDS||||||||||||||||
|||Unrestricted|||Restricted||Endowment||||TotalFunds||~~|Total Funds||
||||Funds|||_<br>Funds||Funds||||2025||2024||
||||£|||£||£||||£||£||
|FWO envelopes|||306|||-||-||||306||299||
||||306|||-||-||||306||299||
|8.<br>CHARITABLE ACTIVITES||||||||||||||||
|||||_||||||||||||
|||Unrestricted|||Restricted||Endowment||||Total|Funds||Total Funds||
||||Funds|||Funds||Funds||||2025||2024||
||:|:|£|||£||£||||£||£||
|General AssemblyAssessments|||6,957|||-||-||||6,957||7,996||
|Presbyteryfees|||595||;|-||-||||595||554||
|Ministry and support staffcosts|||61,309|||-||-||||61,309||59,795||
|Congregational running expenses|||18,336|||3,870||-||||22,206||42,623||
|Donations to missions and charities|||5,372|||8,695||-||||14,067||14,301||
|Governance costs|||1,266|||68||-|||1,334|||1,323||
||||93,835|||12,633||-|||;<br>106,468|||126,592||



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will 

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iq 

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## DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Cont'd) 

. 

, 

|9.<br>OTHER EXPENDITURE|9.<br>OTHER EXPENDITURE|9.<br>OTHER EXPENDITURE||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||;|||Unrestricted|||||Restricted|||Endowment|Total|Funds||Total|Funds|
|||||Funds -||||||Funds||Funds||2025|||2024|
|||||£||||||£||£||£|||£|
|Loan Interest||||-|||||:|-||-||-|||87|
|||||-||||||-||-||-|||87|
|10.<br>FUND BALANCES||||||||||||||||,||
|(i)|Unrestricted||Funds|||||||||||||||
||||||||||||||2025|||2024||
||||||||||||||£|||£||
|Generalfund|||||||||||||52,483|||62,011||
||||||||||||||52,483|||62,011||
|(ii)|Restricted Funds|||||||||||||||||
||||||||||||||2025|||2024||
||||||||||||||£|||£||
|Building repairs and||maintenance||fund|||||||||191,036|||158,528||
|Missionary Fund|||||||||||||7|||7||
|United Appeal|||||||||||||2,355|;||2,381||
|New Kitchen|Fund||:||||||||||14,407|||14,407||
|PresbyterianWomen|Women||||||||||||1,900||-|2,198||
|Shine Children’s Group|||||||||||||419|||368||
|SundaySchool||||||||;|||||1,089|||1,405||
|Tear Fund|||||||||||||3|||3||
|Wednesday Fellowship|||||||||||||122|||123||
|Youth Club<br>~||||||.|||||||998|||998||
||||||||||||||212,336|||180,418||
|(iii)|Endowment||Funds||||,||||||:|||||
||||||||||||)|||||||
||||||||||||||2025|||2024||
||||||-||||||||£|||£||
|Endowment fund||_|||||||||||205,946|||205,946||
||||;|,|||||||||205,946|||205,946||



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Presbytefinnid 

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. 

## DERVOCK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (Cont’d) , 

## 10. FUND BALANCES (Cont’d) 

|(iv)|Reconciliation ofmovement|offunds||||||
|---|---|---|---|---|---|---|---|
||Opening||Income|Expenditure||Transfer|Closing|
||balance||||||balance|
|||£|£||£|£|£|
|Unrestricted Funds||||||||
|Generalfund||62,011|83,712||(94,141)|901|52,483|
|||62,011|83,712||(94,141)|901|52,483|
|Restricted Funds||||||||
|Building, repairs, and maintenancefund||158,528|34,094||(1,586)|-|191,036|
|Missionary Fund||7|-||-|-|7|
|UnitedAppeal|:|2,381|6,368||(6,394)|-|2,355|
|New Kitchen Fund||14,407|-||-|-|14,407|
|PresbyterianWomen||2,198|2,893||(1,756)|(1,435)|1,900|
|Shine Children’s Group||368|192||(141)|-|419|
|SundaySchool|:|1,405|791||(1,711)|. 604|1,089|
|TearFund||3|805||(805)|-|3|
|Wednesday Fellowship||123|309||(240)|' (70).|122|
|Youth Club||998|-||-|-|998|
|||180,418|45,452||(12,633)|(901)|212,336|
|Endowment Funds||||||||
|Endowment Fund|-|205,946|-||-|-|205,946|
|||205,946|-|;|-|a|205,946|
|Total||448,375|129,164||(106,774)|-|470,765|



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