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