an BUCKNA CONGREGATION OF THE pREsBERlAN CHURCH IN IRELAND srATEMENT OF FINANCIAL ACtIvrrY FOR YEAR ENDED 31 DECEMBER 2025 UNRESTRIcfED RESTRICTED TOTAL TOTAL FUNDS FUNDS 2025 2024 Income and endowments from Donations and legacies Charitable actDiities Investments Other Income 123,542 574 134 3,672 350,751 32,843 2,192 4,323 474,293 33,417 2,325 7,996 412,253 33,344 3,513 7,735 Total 127,922 390,110 518,031 456,847 Expenditure on: Raising funds Charitsble activities 855 124,407 855 263,529 139,122 216,491 Total 125,262 139,122 264,384 216,491 Net incomel{expenditure) Transfers between funds Net movement in funds 2,660 9,000 11,660 250,987 (9,000) 241,987 253,647 240,356 253,647 240,356 Reconciliation of funds: Total funds brought fotward 23,447 1,796,806 1,820,253 1,579,898 Total fvnds carried forward 35,107 2,038,792 2,073,899 1,820,253 12
BALANCE SHÈ AS AT 31 DECEMBER 2025 NOTES UIIREsfRXCTED RESTRIcfED TOTAL TOTAt JNDS FUNOS FUNOS FVNDS 2025 2D24 FIXED AssFrs rawiwe assets Inve5tment5 io 3.367,382 3.367,382 2,044,423 Total fixed assets 3.367.382 3,367,382 2.044.423 CURRENT ASSETS Debtor5 Cash at bank and in hènd Total current assets 12 13 21.958 I4.9 36,508 43,268 203,141 246,409 65,226 217,691 282.917 63,023 119,167 182,189 LIABILrnES Creditors.. anKJunts fa15hg due within one year 14 1.411) 1.575,000 1.576.400 406.359 Net current assets 35,107 11,32B,590) 11,293,483 224,170 Totsl net O55ets 35,107 2,038.792 2,073,899 1,820,253 FUNDS OF THE CHARTrY Lknre5trirted funds Restri¢Led funds 15 15 35.107 35,107 2,038.792 23,447 1,796,8(6 2,038,792 Total tharity fund5 35,107 2.038,792 2,073,899 1,820.253 4)wed by the [k Session at a meeting on 84y 16 ano skJne(5 on its behalf bv.. Mr Wllrv)r Reid iaerk of Sl0n} Mrs Maureen Currie (Treasurer) Dated.. 13
Presbyter an BUCKNA CONGREGATION OF THE pREs8ER[AN CHURCH IN IRELA NOTES TO THE ACCOUNTS 31 DECEMBER 2025 ACCOUNTING POLICIES Basis of financial statements The financial ststements have been prepared in accordan with Accounting and Reporting by Charities'.Statements of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Rerx)rting Standard applicable in the UK and Ireland (FR5102) (effective l January 20151. The financial statements have been prepared under the historical cost convention except for investment assets, which are shown at mar*et value. The financial statents include all tran5action5, assets and liabilities for whlth the congregation is responsible in law. They do not include the accounts of church groups that owe their affiliation to another iK)dyi nor those that are informal gatherings of church members. Fund accountlng Restricted funds comprise revenue donations or grants for a specific congregational activity intended by the donor. Where these funds have unspent tsalan, interest on their pcx)led investment is apportioned to the individual funds on an average basis. Unrestricted funds are income funds which are to be spent on the congregatlon's general purposes. De51gnated funds are general funds set aside by the congregation for use in the future. Income resources Rec nition of incomi These are included in the Statement of Financial Activities (SOFA) when.. the congregation become5 entitled to the resour. the trustees are virtually certain they will receive the resources; and the monetary value can be measured with sufficient reliably. (i) reSoUrS Incom iture Where incoming resources have related expenditure {as with fundraising income) the incoming resources and related expenditure are reported gross in the SOFA. Gr Grants and donations are only included in the SOFA when the congregation ha5 unconditional entitlement to the resources. (iv) Tax wl Ims on donations an Incoming resources from tax reclaim5 are included in the SOFA at the same time as the gift to which they relate. 14
Presbyter an BUC NA N OF THE PRESBrfERIAN CHU ELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 ACCOUNTING POLICIES- CONT'D (v) Contractual income and rformance related rants This 15 only included in the SOFA once the related goods or setvices have been delivered. (vi) Volunteer hel The value of any voluntary help received is not included in the accounts but Is described in the trustees, annual reporL Expenditure and liabilties (vii) reco nition Liabilities are recognised as soon as there is a legal or constructive obligation committing the congregation to pay out resources. (vlli) Governance costs These are shown within charitable activities and include the costs of preparation and examination of accounts, the costs of trttee meetings and cost of any legal athl1 to trustees on governan or constitutional matters. (ix) with rformance conditions Where the charity gives a grant with conditions for its payment being a Specif level of Service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified seNice or output. (x) nts able without erformance condition These a only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity. {xi} Tan ible fixed assets Tangible flxed assets for use by charity are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost or, If glfted, at the value to the chafity on receipt. Depreciation is recorded on all tsngible fixed assets other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset over its experted useful life as follows: Fixtures, fittings and equipment Computers, software and technical equipment over 10 years over 4 years 15
an BUCKNA CONGREGATtON OF THE PRESBrfERtAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 INCOME FROM DONATIONS AND LEGACIES UNRESTRICTED RERIcreD TOTAL TOTAL FUNDS FUNDS FUNDS FUNDS 2025 2024 Recorded giving L005e collections Donations and gift5 Legacies and bequests Gift aid 106,739 243,282 1,747 8,919 53,535 43,268 350,751 350,021 1,747 9,019 53,535 59,971 474,293 322,743 3,192 3,465 22,961 59,892 412,253 loo 16,703 123,542 INCOME FROM CHARITABLE ACTIVITIES UNRESYRICTED RERIED TOTAL TOTAL FUNDS FUNDS FUNDS FUNDS 2025 2024 Organisation income Sale of stY books etc Grants 27,443 27,443 574 5,400 33,417 24,304 1,289 7,751 33,344 574 5,400 32,843 574 INCOME FROM INVESTMENTS UNRERlED RESYRICTED TOTAL TOTAL FUNDS FUNDS FUNDS FUNDS 2025 2024 Bank interest and gain on investment 134 2,192 2,325 3,513 OTHER INCOME UNRESTRICTED RE5TRicfED TOTAL TOTAL FUNDS FUNDS FUNDS FUNDS 2025 2024 other income 3,672 4,323 7,996 7,735 16
an KNA NGRE F THE PRE BERIAN CHURCH IN IRELA NOTES TO THE ACCOUNTS 31 DECEMBER 2025 EXPENDITURE ON RAISING FUNDS UNRESTRICTED RESTRICTED TOTAL TOTAL FUNDS FUNDS FLINDS FIJNDS 2025 2024 FWO envek)pe5 855 855 855 855 EXPENDITURE ON CHARITABLE AcTIVE5 U14RESTiucfED RE5TRECTEO TOTAL TOTAL FIINDS FUNDS FUNDS FIJNDS 2025 2024 General assembty ssessrnents P5bytery fees Ministry and sUPPOrt Staff costs Congregational running expenses Donatlons to Mlssions and charities Governance costs Depreckltion charge 9.368 2,188 9,368 2,188 9,945 2,317 75,872 75,872 78,146 35,329 139,041 174,370 124,409 1,650 1,650 1,584 81 139,122 81 263,529 90 216,491 124,407 EMPLOYEES rnent costs TOTAL TOTAL FLSNOS FUNDS 2025 2024 Wages, salar*s and expense alk)wance ial Security costs Penslon contributions 60,490 8,345 7,259 76,093 61,542 5.246 9,619 76,406 Number of em average number of emptoyees, including the minister of the congregation, during the year was.. 2025 20Z4 Average number of employees The were no ernployees In receipt of employee benefits In excess of E60,000. 17
an CKNA CONGREGATION OF THE PftESBER[AN CHU ELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 PENSION cosrs The minister of the congregation is a member of the Presbyterian Church in Iland Pension Scheme {2009). This is a scheme operated by the Presbyterian Church in Ireland, a separate registered charity. The congregation pays an assessment to the Presbyterian Church in Ireland equivalent to the employer's pension contribution for the Scheme and based on the stipend paid to the minster. The Presbyterian Church in Ireland Pension Scheme (2009) is a funded scheme of the defined beneflt type, providing defined benefits based on career average revalued salary. The scheme has aets held in a separately administered fund managed by a board of trustees. The Presbyterlan Church and the Scheme Trustees have agreed a funding plan to ensure the Scheme is sufficiently funded tr) meet current and futu obligations. A fomial schedule of contributions was drawn up on 25 November 2015 whereby the Presbyterian Church agreed to pay from 31 December 201S contributions of 24Wo of pensionable salaries to cover the accrual of benefits for future service, expenses, the cost of insuring death in seNice benefits and funding the scheme defiat. The contributions made by the congregation during the year were: TOTAL TOTAL FUNDS FUNDS 2025 2024 Contributions 7,259 9,619 18
Presbyter an BUCKNA CONGREGATtON OF THE PRESBER1AN CHURCH IN IREL4ND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 io TANGIBLE FIXED ASSETS BUILDINGS FixfuRES TOTAL FirriNGS & EQUIPMEKr COST OR VALUATION At Start of year Addltlons Grants Christian Trusts Disposals 4,154,896 1,377,840 (54,800) 20,980 4,175,876 1,377,840 (54,8001 At end of year 5,477.936 20,980 5,498,916 DEPRECIATION At stsrt of year Provision for year Disposals 2,111,283 20,170 81 2,131,453 81 At end of year 2,111,283 20,251 2,131,534 BOOK VALUE At Start of year 2,043,613 810 2,044,423 At end of year 3,366,653 729 3,367,382 19
an BUCKNA CONGREGATION OF THE PRE 8ElAN CHURCH IN IRE NOTES TO THE ACCOUNTS 31 DECEMBER 2025 li INVESTMENTS 2025 2024 Value at 31 Dember 2025 12 DEBTORS uNREsTRIEO RESTRICTED TOTAL .TOTAL FUNDS FUNDS FLINDS FUNDS 2025 2024 Gift Aid Recoverable Prepayrnents 16,703 5,254 43,268 59,971 5,254 59,892 3,130 21,958 43,268 65,226 63,023 13 CASH AT BANK AND IN HAND vNRESTRlED ResTRICTEO TOTAL TOTAL FU14DS FUNDS FiINDS FUND5 ZO25 2024 Bank ajrrent accounts Bank deposit account Cash in hand 14,549 203,141 2L7,691 IL9,168 L4,549 203,141 217,691 119,168 14 CREDITORS: amounts falling due within one year UNRESTRICTED RESTRICTED TOTAL TOTAL FIJNDS FUNDS FUNDS FLINDS 2025 2024 AcJuals Interest free loans Bank loan Bank Loan 1,400 75,000 2,800 75,000 328,559 75,000 1,500,000 1,575,000 1,500,000 76,4C 1,400 406,359 20
-Pres an- BUC NA NGR ATtON OF THE PRESBVERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 15 FUND BALANCES AND RECONCILIATXON OF FUNDS BALINCE INCOME EXPEND TRANSFER BALANCE AT AT START END UNRESTIUCTED FUNDS Genwal account 23,447 127,922 IL25,2621 9.(K)O 35,107 23,447 127,9221 1 125,26211 | 9,(M)o I 35,107 | RESTRIED FUNDS United Appeal PSNI Buckna LOL youth dub Clai robinson Missionary Treasure Chest Building Girls Brigade Sunday School Junior Christian Endeavour Maintenance & Repair VIBE Youth aub BowlirMJ Club pw Boys Brigade Buikling No 5 Sunshine club Loan account Loan account 917 5,244 139 (5,4291 733 1,033 25,688 1,000 283,219 7,807 1,345 1,055 31,547 1,648 6,655 1,641 {1,033) 128,293) 7,386 4,781 344 42,989 6,776 2,124 335 (280,1061 6,478 (7.509) (684) 11,2421 13,539) (1,6251 (7,2831 (1,866) (3,9111 (6,1101 146,9561 {1,739) 121,109) 523 40,342 1,079 3,076 129,747) 1,102 2,448 2,512 3,558 4,4.52 3,429,658 361 5,777 2,015,714 461 1328,559), 1,451,184 1,638 11,500,000) 11,500,000) 1,796,806 390,110 | | 1139,122)j 19,00011 2,038,792 TOTAL FUNDS 1,820,253 518,031 1264,384),. 2,073,899 21
an BUCKNA CONGREGATION OF THE PRESBYtERtAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS 31 DECEMBER 2025 16 RELATED PARTY TRANSACTION One of the Trustees, the mlnistei of the congregation received remuneration of £41,479 and expenses of £1092 for acting in the capacity. Pensitsn contribub.ons of £7,259 were paid by the congregation in respett of the rninister to the PSbYterIan Church in Ireland Pension Scheme {2009). None of the other trustees received any remunerats'on. During the year the congre9ation contributed the following amounts to Funds of the General Assembly of the Presbitrrian Church in Ireland a separate charity £9,368 for congregational assessments £5,429 towards the United Appeal The congregation contributed £440 towards P$bytery Assessments during the year. There were no other related party transacb"ons.