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2025-12-31-accounts

Page
Charityinformation
StatementofTrusteesresponsibilities 2
Independentexaminer'sreport
Statementoffinancialactivities 4
Balancesheet
Notestothefinancialstatements 6-13

Trustees Rev.RichardMurray
MrJWalker
MrWFulton
MrJChristie
MrCTScoff
MrTJCraig
MrRJHenry
MrREakin
MrDMcBride
MrJamesGault
MrWilliamScott
Charitynumber NIC105565
Principaladdress 104BannRoad
Ballymoney
Co.Antrim
BT537NA
Independentexaminer DrRIPetersGallagher,OBE,FCA
32LodgeRoad
Coleraine
BT521NB
Bankers DanskeBank
6HighStreet
Ballymoney
Co.Antrim
BT536AD
Solicitors ThomasTaggart&SonsLtd
27ChurchStreet
Ballymoney
CountyAntrim
BT536HS

Unrestricted Restricted Restricted Total Unrestricted Restricted Restricted Total
funds funds funds funds funds funds
designated general designated general
2025 2025 2025 2025 2024 2024 2024 2024
Notes
£
£ £ £ £ £ £ £
Incomeandendowmentsfrom:
Donationsandlegacies 4 182,437 - 117,966 300,403 180,867 - 125,521 306,388
Investments 3 781 - 49 830 177 - 33 210
Otherincome 5 30 - 23,466 23,496 5,042 - 39,064 44,106
Totalincome 183,248 - 141,481 324,729 186,086 - 164,618 350,704
Expenditureon:
Charitableactivities 6 149,601 1,000 192,068 342,669 148,892 1,000 179,036 328,928
Totalexpenditure 149,601 1,000 192,068 342,669 148,892 1,000 179,036 328,928
Netincome/(expenditure) 33,647 (1,000) (50,587) (17,940)
37,194
(1,000) (14,418) 21,776
Transfersbetweenfunds 1,000 - (1,000) - (1,103)
-
1,103 -
Netmovementinfunds 7 34,647 (1,000) (51,587) (17,940)
36,091
(1,000) (13,315) 21,776
Reconciliationoffunds:
Fundbalancesat1January2025 123,097 8,000 2,840,699 2,971,796 87,006 9,000 2,854,014 2,9.50,020
Fundbalancesat31December2025 157,744 7,000 2,789,112 2,953,856 123,097 8,000 2,840,699 2,971,796

2025 2024
Notes
Fixedassets
Tangibleassets 11 2,630,568 2,693,395
Currentassets
Debtors 12 38,988 32,940
Cashatbankandinhand 288,618 249,535
327,606 282,475
Creditors:amountsfallingduewithin 13
oneyear (4,318) (4,074)
Netcurrentassets 323,288 278,401
Totalassetslesscurrentliabilities 2,953,856 2,971,796
ThefundsoftheChurch
Restrictedincomefunds-general 14 2,789,112 2,840,699
Restrictedincomefunds-designated 15 7,000 8,000
Unrestrictedfunds 17 157,744 123,097
2,953,856 2,971,796

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
Interestreceivable 781 49 830 177 33 210

4 Donationsandlegacies
Unrestricted Restricted Total Total
funds funds 2025 2024
general
Donationsandgifts 182,437 - 182,437 180,867
Other
Fortheyearended31December2024 180,867 125,521 306,388
5 Otherincome
Unrestricted Restricted
Total
Unrestricted Restricted Total
funds funds funds funds
2025 2025
2025
2024 2024 2024
Releasedfrom
endowmentfunds - 1,000
1,000
- 1,000 1,000
Netgainondisposalof
tangiblefixedassets - -
-
- 16,960 16,960
Otherincome 30 22,466
22,496
5,042 21,104 26,146
30 23,466
23,496
5,042 39,064 44,106

2025 2024
Staffcosts 87,040 84,692
Depreciationandimpairment 72,507 76,002
Rentalpropertyexpenses 291 566
Missionsandothergroups 97,590 92,158
Repairsandmaintenance 17,093 13,275
Insurance 6,406 6,301
HeatandLight 12,535 11,478
Admincosts 4,667 6,275
Stationeryandprinting 2,705 3,027
Rates 2,097 2,313
Financialcharges 750 831
Educationandbooks - 661
Generalexpenses 35,691 29,935
Othercharitableexpenditure 3,297 1,414
342,669 326,92b
342,669 328,928
Analysisbyfund
Unrestrictedfunds 149,601
Restrictedfunds-designated 1,000
Restrictedfunds-general 192,068
342,609
Fortheyearended31December2024
Unrestrictedfunds 148,892
Restrictedfunds- 1,000
Restrictedfunds-general 179,036
MI:UNI
7 Netmovementinfunds 2025 2024
Thenetmovementinfundsisstatedaftercharging/(crediting):
Depreciationofownedtangiblefixedassets 72,507 76,002
Loss/(profit)ondisposaloftangiblefixedassets - (16,960)
8 Trustees

2025 2024
Number Number
2 2
Employmentcosts 2025 2024
Wagesandsalaries 87,040 84,692

Tangiblefixedassets
Freeholdland Fixturesand Total
andbuildings fittings
Cost
At1January2025 2,878,703 268,016 3,146,719
Additions - 9,680 9,680
At31December2025 2,878,703 277,696 3,156,399
Depreciationandimpairment
At1January2025 312,408 140,916 453,324
Depreciationchargedintheyear 50,524 21,983 72,507
At31December2025 362,932 162,899 525,831
Carryingamount
At31December2025 9S1A771 11A7A7 9A-inc;AR
At31December2024 2,566,295 127,100 2,693,395

12 Debtors
2025 2024
Amountsfallingduewithinoneyear: £ £
Tradedebtors 38,988 32,940
13 Creditors:amountsfallingduewithinoneyear
2025 2024
Tradecreditors 4,318 4,074

At 1January Incoming Resources Transfers At31
2025 resources expended December
2025
2,840,699 141,481 (192,068) (1,000) 2,789,112
Previousyear: At 1January Incoming Resources Transfers At31
2024 resources expended December
2024
2,854,014 164,618 (179,036) 1,103 2,840,699

Thesearerestrictedfundswhicharema terialtotheChurch'sactiviti es
At 1 January Resources At31
2025 expended December
2025
8,000 (1,000) 7,000
Previousyear: At 1 January Resources At31
2024 expended December
2024
annn rinnn) Rnnn

Unrestricted Restricted Restricted Total
funds funds funds
designated
2025 2025 2025 2025
£ £ £ £
Fundbalancesat31December2025arerepresentedby:
Tangibleassets - - 2,630,568 2,630,568
Currentassets/(liabilities) 157,744 7,000 158,544 323,288
"15/,/44 /,uuu Z,Iau,"I-IZ Z,~5S,255b
Unrestricted Restricted Restricted Total
funds funds funds
designated
2024 2024 2024 2024
Fundbalancesat31December2024arerepresentedby:
Tangibleassets - - 2,693,395 2,693,395
Currentassets/(liabilities) 123,097 8,000 147,304 278,401
123,097 8,000 2,840,699 2,971,796

At1January Incoming Resources Transfers At31
2025 resources expended December
2025
Generalfunds 123,097 183,248 (149,601) 1,000 157,744
Previousyear: At1January Incoming Resources Transfers At31
2024 resources expended December
2024
Generalfunds 87,006 186,086 (148,892) (1,103) 123,097