LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025
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|---|---|---|---|---|---|---|
|Note|Unrestricted|Restricted|Endowment|Total|Total|
|Funds|Funds|Funds|2025|2024|
|£.|£|£|£|£|
|Receipts|
|Donations and|legacies|2|81,035|29,334|110,369|111,731|
|Charitable|activities|3|19,042|19,042|37,513|
|Other trading activities|4|528|528|1075|
|Investment Income|5|482|2,564|3,046|6,280|
|Other|6|0|0|0|0|
|Sale of Investments|0|0|
|Sale|of fixed|assets|0|0|
|Loans|Received|i)|0|
|Total|Receipts|82,045|50,940|132,985|156,599|
|Payments|
|Raising funds|7|595|595|600|
|Charitable|activities|8|89,134|42,910|132,044|116,185|
|Investment|costs|
|Other|9|120,000|
|39,729|42,910|132,639|236,785|
|Purchase|of|Investments|
|Purchase|of fixed|assets|
|Loan|Repayments|
|Total|Payments|89,729|42,910|132,639|236,785|
|Net receipts|/ (payments)|(7,684)|8,030|346|(80,186)|
|Transfers|between|funds|1,399|(1,399)|
|Net movement|in funds|(6,285)|6,631|346|(80,186)|
|Funds brought forward|24,612|18,656|43,268|123,454|
|Funds|carried forward|12|18,327|25,287|43,614|43,268|
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LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
STATEMENT OF ASSETS AND LIABILITIES
| As at31 December2025 | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | Funds | Funds | |
| 2025 | 2024 | ||||
| £ | £ | £ | £ | £ | |
| Funds Reconciliation | |||||
| Bank and Cash at startofyear Netmovementinfunds |
24,612 (6,285) |
18,656 6,631 |
43,268 346 |
123,454 (80,186) |
|
| Bankand Cash atend ofyear | 18,327 | 25,287 | 43,614 | 43,268 | |
| Bank& Cash Balances BankDepositAccounts BankCurrentAccounts/Cash in |
0 43,616 |
8) 43,268 |
|||
| Hand | |||||
| 43,616 | 43,268 | ||||
| OtherAssets | |||||
| Fixed Assets—Note10 | 3,649,019 | 3,649,019 | |||
| - Church Premises |
|||||
| - Fixtures, Fittings&Equipment |
|||||
| Investments—Note11 | 126,250 | 131,921 | |||
| GiftAid receivableon donations | |||||
| 3,775,269 | 3,780,940 | ||||
| Liabilities | |||||
| Loans | 0 | 0 | |||
| Other | |||||
| 0 | 0 | ||||
| Approved bythe KirkSession at ameetingon24February2026andsigned on itsbehalfby | by | ||||
| [Name] Cn Ber [Date] Jb 02.26 |
[Name] hl ulir i {Date) : BA A-Bb. |
||||
| 14 |
LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2025
Le 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.
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 fora 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 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 by the congregation for use in the future,
- DONATIONS AND LEGACIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | i | £ | £ | |
| Recorded giving: | 67,921 | 17,328 | 85,249 | 82,729 | |
| Loose collections | 210 | 210 | 656 | ||
| Donations and gifts | 6,803 | 6,803 | 10,707 | ||
| GiftAid | 12,904 | 5,203 | 18,107 | 17,639 | |
| Legacies and bequest | |||||
| 81,035 | 29,334 | 110,369 | 111,731 |
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LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS
31 December 2025
3. CHARITABLE ACTIVITIES
| Unrestricted | Restricted | Endowment | Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Incomefrom charitable activities | 2,658 | 2,658 | 1,521 | ||
| Feesfrom graveopening | |||||
| Fundraisingevents | 8,802 | 8,802 | 24,851 | ||
| Membership fees | 4,782 | 4,782 | 4,673 | ||
| Grants | 2,800 | 2,800 | 6,468 | ||
| 19,042 | 19,042 | 37,513 | |||
| 4. OTHERTRADING ACTIVITIES |
|||||
| Unrestricted | Restricted | Endowment | Total | Tota! | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| ElectricityWayleave | 46 | 46 | A5 | ||
| Feeforgraceopening | 300 | ||||
| Use ofChurch Hall | 30 | 30 | 45 | ||
| Periodicals | 452----- | weeenennen | —eeenn- | ------452--- | ------684--- |
| 528 | 528 | 1075 | |||
| 5. INVESTMENT INCOME |
|||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| Deposit interest | 101 | 101 | 3,283 | ||
| General Investment Fund | 223 | 2,463 | ) | 2,686 | 2,607 |
| Rents investment properties | |||||
| Otherinvestment income | 259 | 259 | 396 | ||
| Ag2 | 2,564 | 3,046 | 6,280 |
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;
LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont'd)
31 December 2025
| 6. OTHER INCOME |
|||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | f | £ | £ | |
| Insurance claims | |||||
| 7. RAISING FUNDS |
|||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| FWOenvelopes | 595 | 595 | 600 | ||
| Fundraisingevents | |||||
| 595 | 595 | 600 | |||
| 8. CHARITABLEACTIVITIES |
|||||
| Unrestricted | Restricted | Endowment | Total | Total | |
| Funds | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | £ | |
| GeneralAssemblyAssessments Presbyteryfees Ministryandsupportstaffcosts Congregational runningexpenses Donationsto Missionsand |
6,671 922 42,856 38,685 |
29,698 13,212 |
6,671 922 42,856 68,383 13,212 |
6,693 829 42,181 51,670 14,512 |
|
| charities | |||||
| 89,134 | 42,910 | 0 | 132,044 | 116,185 |
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LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
NOTES TO THE ACCOUNTS (cont’d)
31 December 2025
9. OTHER EXPENDITURE
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|---|---|---|---|---|
|Unrestricted|Restricted|Endowment|Total 2025|Total|
|Funds|Funds|Funds|2024|
|£|£|£|£|£|
|Replacing main|hall|roof.|120,000|
|120,000|
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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.
General Investment Fund
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|---|---|
|2025|2024|
|£|£|
|126,250|131,921|
|126,250|131,921|
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LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (conit’d)
31 December 2025
12. FUND BALANCES
| Fund | Balance atstart |
Receipts | Payment | Surplus / (Deficit) |
Transfer | Balance atend |
|---|---|---|---|---|---|---|
| Unrestricted Funds General Fund |
£ 24,612 |
£ 82,045 |
E 89,729 |
£ (6,285) |
£ 1,399 |
£ 18,327 |
| 82,045 | 89,729 | (6,285) | 1,399 | 18,327 | ||
| Restricted Funds PropertyFund UnitedAppeal British LegionPoppyAppeal World Development UDRBenevolentFund Pres. Children’sSociety BenevolentFund ScriptureUnion TuesdayClub BowlingClub PW Mums&Tots Boy’sBrigade Girl’sBrigade SundaySchool |
668 0 0 0 6] 0 1,586 0 243 292 2,429 479 7,735 4,266 988 |
23,012 7,188 440 799 262 4 30 0 1,030 545 2,240 1,770 4,464 7,798 1,359 |
19,268 7,189 440 799 262 104 0 500 982 53 2,729 962 2,076 6,491 1,054 |
4544 (1) 30 (52) 92 (789) (292) 1,788 1,007 305 |
800 1 100 500 (100) (400) (300) (1,100) (600) (300) |
5,212 0 0 8) 0 0 1,616 0 161 384 1,640 187 9,523 5,273 1,293 |
| Child Evangelism Fellowship | 0 | 0 | ||||
| Students Bursary Fund | 0 | |||||
| 18,656 | 50,941 | 42,909 | 6,632 | (1,399) | 25,289 | |
| Endowment Funds | ||||||
| General Investment Fund | ||||||
| Total | 43,268 | 132,986 | 132,638 | 347 | 43,616 |
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