## LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account) for the year ended 31 December 2025 **----- Start of picture text -----**
|||||||| |---|---|---|---|---|---|---| |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| **----- End of picture text -----**
13 ## 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, 2. 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| 15 ## 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| 16 ; ## 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| 17 ## LECKPATRICK CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND ## NOTES TO THE ACCOUNTS (cont’d) ## 31 December 2025 ## 9. OTHER EXPENDITURE **----- Start of picture text -----**
|||||| |---|---|---|---|---| |Unrestricted|Restricted|Endowment|Total 2025|Total| |Funds|Funds|Funds|2024| |£|£|£|£|£| |Replacing main|hall|roof.|120,000| |120,000| **----- End of picture text -----**
## 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 **----- Start of picture text -----**
||| |---|---| |2025|2024| |£|£| |126,250|131,921| |126,250|131,921| **----- End of picture text -----**
18 ## 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| 19