FIRST KILRAUGHTS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025 NOTE UNRESTRICTED FUNDS RESTRICTED ENDOWMENT FUNDS FUNDS TOTAL 2025 TOTAL 2024 Receipts Donation5 & legacies Charltable activities Investment income Other income Total recelpts 90,686 4,167 2,548 37.840 17,521 342 128,526 21,688 2,890 125,691 19,522 2.695 97,401 55,703 153,104 147,908 Payments Raising funds Charltable activities Other expenditure Total payments 580 88,846 580 126,403 6,455 133,438 540 146,031 525 147,096 37,557 6,455 44.012 89,426 Net receiptsllpaymentsl Transfers between funds Net movement in funds 7,975 12,1351 5,840 11,691 2,135 13,826 19,666 812 19,666 812 Reconciliation of funds.. Total funds brought forward Dedurt non cash/bank related endowment fund5 Total funds carried forward 123,648 48,714 172,362 171,550 io 129,488 62,540 192,028 172,362 li
FIRST KILRAUGHTS CONGREGATION OF THE PRESBYTERIAN C H IN IRELAND STATEMENT OF ASSETS AND LIABILITIES AS AT 310ECEMBER 2025 UNRESTRICTED RESTRICTED ENDOWMENT FUNDS FUNDS. FUNDS TOTAL 2025 TOTAL 2024 Fund5 Reconclllation Total funds brought fotward Net movement in funds Total funds carried forward 123,648 5,840 129,488 48,714 13,826 62,540 172,362 19,666 192,028 171,550 812 172,362 Bank & cash balances Bank current accounts 192,028 192,028 172,362 172,362 Other assels Fixed assets- note 8 Investments- note 9 Gift Aid receivable on donations 3,785,130 103,402 17,351 3,905,883 3,785,130 94,071 18,559 3,897,760 Approved by the Kirk Session at a meeting on. .and signed on its behalf by Mr Arnold Mcclure Mr Maurice Christie
FIRST KILRAUGHTS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENT As the total Income of the congregatSon is less than £250,000 the congregation have elected in accordance wlth the provision in The Charities IAccount5 and Reports) Regulations (Northern Irelandl 2015 to prepare its account5 on a receipts and payments basis. FUND ACCOUNTING Endowment fund5 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 lal Income from endowments which 15 to be expended only on the restricted purposes Intended by the donor and Ibl revenue donatlohs or grants for a specific congregatlonal 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 congregatlon's Eeneral purposes. Designated funds are general funds set asSde by the congregation for use in the future. DONATION5 & LEGACIE5 UNRESTRICTED FUNDS RESTRICTED FUNDS ENDOWMENT FUNDS TOTAL 2025 TOTAL 2024 Recorded giving L005e collections Donations and gift5 Gift Aid 69,313 2,448 5,960 12,965 90,686 21,765 3,506 6,975 5,594 37,840 91,078 5,954 12,935 18,559 128,526 91,935 3,740 11,611 18,405 125,691 13
FIRST KILRAUGHTS CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNT5 31 DECEMBER 2025 CHARITABLE AcfiviTIES UNRESTRICTED RESTRICTED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2025 TOTAL 2024 Organisation income Fees from weddlngs & funera15 Fundraising events Sale of study books etc. Grants Miscellaneous income 15,321 15,321 14,107 450 450 350 1,396 1,396 2,200 2,321 21,688 1,262 3,000 803 19,522 2,200 2,321 4,167 17,521 INVESTMENT INCOME UNRESTRICTED RESTRICTED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2025 TOTAL 2024 Deposit interest Investment income Other interest 2,056 188 304 2,548 342 2,398 188 304 2,890 2,395 180 120 2,695 342 14
IRST KILRAUGHTS CONGREGATION OF THE PRESBYTERIAN HURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 RAISING FUNDS UNRE5TRicfED REsfRICTED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2025 TOTAL 2024 FWO envelope5 580 580 580 580 540 540 CHARITABLE ACTIVITIES UNRESTRICTED RESTRicfED ENDOWMENT FUNDS FUNDS FUND5 TOTAL 2025 TOTAL 2024 General Assembly Assessments Presbytery fees Ministry & support staff costs Congregational running expenses Donations to missions & charities Governance costs 12,739 478 12,739 478 17,577 455 39,029 39,029 36,916 35,328 20,281 55.609 76,286 17,276 17,276 1,272 126,403 13,597 1,200 146,031 1,272 88,846 37,557 OTHER EXPENDITURE UNRESTRICTED RESTRicfED ENDOWMENT FUNDS FUNDS FUNDS TOTAL 2025 TOTAL 2024 Manse refurbishment 6,455 6,455 6,455 6,455 525 525 15
FIRST KILRAUGHTS CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 FIXED ASSETS The congregation owns the church bullding, church hall, the stables hall and the associated fixtures, fittings, plant and machinery situated at 56 Moyan Road, Ballymoney. These have a combined insurance value of £3,785,13012024 . E3,785,1301. Since 1887 the Congregation hold in trust the Manse, outbuildings and farm situated at Topp Road. Ballymoney, for the use of the Congregation while the minister resides in the Manse. INVESTMENTS The congregation has the following investments. Amounts are shown at market valuation: 2025 2024 125 BP plc 8% preference shares 300 Canadian Pacific Kansa5 City Limited shares 65 P-I Share5 General Investment Fund Progressive Building Society NFU Mutual Select Investment Plan NFU Mutual Select Investment Plan NFU Mutual Select Investment Plan Nl Central Investment for Charities 541 164 868 4,294 11,687 57,060 23,298 5,490 103,402 168 217 907 4,294 10,594 51,725 21,119 5,047 94,071 16
FIRST KILRAUGHTS CONGREGATION OF THE PRE BYrERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 OECEMBER 2025 10 FUND BALANCES FUND BALANCE AT START RECEIPTS PAYMENTS SURPLUSI TRANSFER DEFICIT BALANCE AT END Unrestrlcted funds General account 123,648 123,648 97,401 97,401 89,426 89,426 7,975 7,975 12,1351 12.1351 129.488 129,488 Restrlcted funds Sunday School BuildlnB, repairs & maintenance GF association Friendship club Youth group Presbyterian women Boys, Brigade Bowling club Get Konnected Boys Club United Appeal Presbyterian Childrens Society Mission Africa World Development Appeal Other Mission Support Sibbett Family donation gift aid 1,563 192 54 138 1,706 32,935 1,852 2,209 2,474 1,571 1,345 579 1,486 29,783 2,701 1,468 246 3,651 5,549 1,205 14,697 2.498 2,311 268 3,801 5,804 1,341 15.086 203 18431 1221 11501 12551 11361 48,021 2.055 1,366 2.452 1,221 2,576 443 12001 1,486 11,4861 1,917 6,664 8,581 11,9171 900 981 900 981 1,998 365 1,998 12,4111 11,9981 2,411 2,776 2,700 48,714 2,700 62,540 55,703 44,012 11.691 2,135 Total 172,362 153,104 133,438 19,666 192.028 17
FIRST KILRAUGHTS CONGREGATION OF THE PRE5BYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 li REIATED PARTY TRANSACTIONS One of the trustees, the minister of the congreEatlon received remuneration of £27,957 and expenses of £5,171 for acting in that capacity. Pension contributions of £4,892 were paid by the congregation in respect of the minister to the Presbyterian Church in Ireland Pension Scheme120091. One of the trustee5. the church organlst and choir master of the congregation received remuneration of £3.900 for acting in that capacity. None of the other trustees received any remuneration or expenses during the year in connection with their duties. During the year the congregation contributed the following amounts to Funds of the General Assembly of the Presbyterian Church in Ireland a separate charlty £12,739 for congregational a55essments £6,664 towards the United Appeal There were no other related party transactions. 18