LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
STATEIVIENT OF FINANCIAL ACTIVITY (Receipts and Payrnents Account)
for the year ended 31 December 2024
Note Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Receipts
Donations and legacies
Charitable activities
Other trading activities
Investment Income
Other
77,024
34,707
37,513
111,731
37,513
1075
6,280
103,732
14,436
372
2,476
1,075
3,782
2,498
Sale of Investments
Sale of fixed assets
Loans Received
Total Receipts
81,881
74,718
156,599
121,016
Payments
Raising funds
Charitable activities
Investment costs
Other
600
70,783
600
116,185
709
100,675
45,402
120,000
120,000
9,767
71,383
165,402
236,785
Ill,￿1
Purchase of Investments
Purchase of fixed assets
Loan Repayments
Total Payments
71,383
165,402
236,785
Ill,￿1
Net receipts / (payments}
Transfers between funds
10,498
(73,401)
(90,684)
73,401
(80,186)
9,865
Net movement in funds
Funds brought forward
(62,903)
87,515
(17,283)
35,939
(80,186)
123,454
9,865
113,589
Funds carried forward
12
24,612
18,656
43,268
123,454
13

LECKPATRICK CONGREGATION OF THE PRESBITERIAN CHURCH IN IRELAND
srATEMENT OF ASSEfs AND LIABILITIES
A5 at 31 December 2024
Unrestricted Restricted Endowment
Funds
Fund5
Funds
Total
Funds
2024
Total
Fund5
2023
Funds Reconciliation
Bank and Cash at start of year
Net movement in funds
87,515
{62,903}
35,939
(17,283)
123,454
(80,186)
113,589
9,865
Bank and Cash at end of year
24,612
18,656
43,268
123,454
Bank & Cash Balances
Bank Deposit Accounts
Bank Current Accounts/ca5h in
Hand
43,268
123,454
43,268
123,454
other Assets
Fixed Assets- Note 10
Church Premise5
Fixtures, Fittings & Equipment
3,649,019 3,475,257
Investments- Note 11
Gift Aid receivable on donations
131,921
125,966
3,780,940 3,601,223
Liabilities
Laans
Other
Approved by the Kirk Session at a meeting on 11 February 2025 and signed on its behalf by
[Narne]
[Date] Il. O'L. ac.
[Date)
14

LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
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 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.
Restrlcted funds comprise (a) income from endowments which is to be expended only on
the restricted purposes intended by the donor and (b) revenue donatlons or grants for a
specific congregational activlty Intended by the donor. Where these funds have unspent
balances, interest on their pooled investment is apportioned to the indlvldual 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 bythe congre8ation for use in the
future.
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Recorded giving:
Loose collections
Donations and gifts
Gift Aid
Legacies and bequest
62,875
656
19,854
82,729
656
10,707
17,639
81,096
656
6797
15,183
10,707
4,146
13,493
77,024
34,707
111,731
103,732
15

LECKPATRICK CONGREGATION OF THE pRE5B￿ERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2024
CHARITABLE ACTivrriES
Unrestricted Restricted
Funds
Funds
Endowment
Funds
Total
2024
Total
2023
Income frorn charitable activities
Fees from grave opening
Fundraising events
Membership fees
Grants
1,521
1,521
1,517
24,851
4,673
6,468
24,851
4,673
6,468
6,723
4,796
1,400
37,513
37,513
14,436
4. OTHER TRADING ACTivrriES
Unrestrlcted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Electricity Way leave
Fee for grace opening
Use of Church Hall
Periodicals
45
300
45
684-.
45
300
45
--684--
42
100
230
1075
1075
372
INVESTMENT INCOME
Unrestricted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
Deposit interest
General Investment Fund
Rents investment properties
Other investment income
3,176
216
107
2391
3,283
2,607
57
2,054
396
396
365
3,782
2,498
6,280
2,476
16

LECKPATRICK CONGREGATION OFTHE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2024
OTHER INCOME
Unrestricted
Funds
Restricted
Funds
Endowment
Funds
Total
2024
Total
2023
Insurance claims
RAISING FUNDS
Unrestricted Restritted Endowment
Funds
Funds
Funds
Total
2024
Total
2023
FWO envelopes
Fundraising events
600
600
709
600
600
709
CHARITABLE AcfiviTIE5
Unrestrltted
Funds
Restricted Endowment
Funds
Funds
Total
2024
Total
2023
General Assembly Assessments
Presbytery fees
Ministry and support staff costs
Congregational running expenses
Donations to Missions and
charities
6,993
829
42,181
20,780
6,693
829
42.181
51,670
14,512
6,624
806
39,768
39,550
13,927
30,890
14,512
70,783
45,402
116,185
100,675
17

LECKPATRICK CONGREGATION OFTHE pREsB￿ER1AN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2024
OTHER EXPENDITURE
Unrestricted
Funds
Re5tritted
Funds
Endowment Total 2024
Funds
Total
2023
Replacing main hall roof.
120,000
120,000
9,767
120,000
120,000
9,767
10. FIXED ASSETS
The congregation owns the Church premises situated at 40 Berryhill Road Artigarvan,
Strabane, the Manse situated at 27 Berryhill Road Strabane and the associated fixtures,
fittings, plant and machinery. These have an Insurance value of £3,649,019.
11. INVESTMENTS
The congregation has the following investments. Amounts are shown at market valuation.
2024
2023
General Investment Fund
131,921
125,966
131,921
125,966
18

LECKPATRICK CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS {conVd)
31 December 2024
12. FUND BALANCES
Fund
Balance
at start
Re￿iptS Payment Surplus l Transfer
(Deficit)
Balance
at end
Unrestricted Funds
General Fund
87,515
81,881
71,383
{62,903) (73,401)
24,612
81,881
71,383
(62,903) (73,401)
24,612
Restricted Funds
Property Fund
United Appeal
British Le8lon Poppy Appeal
World Development
UDR Benevolent Fund
Pres. Children's Society
Benevolent Fund
Scripture Union
Tuesday Club
Bowling Club
pw
Mums &Tots
Bovs Brigade
Girl's Brigade
Sunday School
Child Evangelism Fellowshlp
Students Bursary Fund
20,093
42,037
7,183
405
1034
212
137,842 (19,425)
7,184
(i)
405
1034
212
104
1,000
500
115
36
2,873
871
1,528
9,177
1,366
500
655
76,380
668
100
2,586
(1,000)
1,586
500
(100)
(450)
(1,330)
(1,100)
(800)
(300)
161
280
1,838
481
5,496
4,043
961
267
498
4,794
1,969
4,567
9,700
1,393
52
12
591
(2}
2,239
223
27
213
292
2,429
479
7,735
4,266
988
500
655
35,939
74,718
165,402 (17,284)
73,401
18,656
Endowment Funds
General Investment Fund
Total
123,454
156,599
236,785 (80,187)
43,268
19