Cairnalbana Con
re
ation of the Presb
erian Church in Ireland
STATEMENT OF FINANCIAL AcfiviTY (RECEIPTS AND PAYMENTS ACCOUNT)
FOR YEAR ENDED 31 DECEMBER 2024
NofE
UNRESrRI￿ED
RESTRicfED
ENDOWMENT
TOTAL
TOTAL
FiINQS
FUNDS
FUND5
2024
2023
Receipts
Donation5 & legacies
Charitable activities
Other trading activities
Investment income
Other
Total receipts
54,057
330
56
166
1,770
56,379
7,343
1,589
4,200
12
61,399
1,919
4,256
813
1,770
70,157
62,672
1,200
16,250
355
1,987
82,465
635
13,143
635
Payments
Raising funds
Charitable activities
Other
Total payments
630
58,957
630
72,054
606
70,435
12.463
635
59,587
12,463
635
72,684
71,041
Net receipts/(paymentsl
Transfers between funds
Net movement in funds
13.2081
3,420
212
681
13,3401
12,6591
12,5271
80
{2,4471
11,424
11,424
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
60,947
61,159
170,057
167,398
15,703
15,703
246,707
244,260
235,283
246,707
12

Cairnalbana Con
re
ation of the Presb
terian Church in Ireland
STATEMENT OF ASSETS AND LIABILITIES
AS AT 31 DECEMBER 2024
UNRESTRICTED
RESTRICTEO
ENDOWMENT
TOTAL
TOTAL
FUN05
FUNDS
FLINOS
ZO24
Z023
Funds Reconciliation
Total funds brought forward
Net movement in funds
Total funds carried forward
60,947
212
61,159
170,057
{2,6591
167,398
15,703
246,706
12,4471
244,260
246,706
11.424
246,706
15,703
Bank & cash balances
Bank Deposit Accounts
Bank Current Accounts
Cash in Hand
228,557
231,004
228,557
231,004
Other assets
Fixed assets- Note 10
Investments- Note 11
Gift Aid receivable on donations
15,703
15,703
8,480
24,182
15,703
Liabilitie5
Loans
244,260
246,707
Approved by the Kirk Session at a meeting on
2025 and signed on its behalf by
Rev John Brogan
Mr Brian Alexander
io

Cairnalbana Con
re
ation of the Presb terian 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 provision in The Charitie5 (Accounts and Reports Regulations INorthern
Ireland) 2015 to prepare its accounts on a receipts and payrnents 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 15 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 comprlse lal income from endowments which is to be expended only on the
restricted purposes intended by the donor and Ibl revenue donations or grants for a specific
congregational activity intended by the donor. Where these fund5 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 & LEGACIES
UNRESTRicfÉD
RESTRICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
Z024
Z023
Recorded giving
Loose collections
Donations and gifts
Gift Ald
Legacies and Bequests
36,888
2.765
4.980
9,425
1.814
3.454
1,500
575
38.702
6,219
6,480
9,999
40,643
3,481
9,522
9,026
54,057
7,343
61.399
62.672
li

Cairnalbana Con
re
ation of the Presb
erian Church in Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2024
CHARITABLE ACTIVITIES
UNRESTRICTED
RESTRicfED
ENDOWMENT
TOTAL
TOTAI
FUNDS
FUND5
FUNDS
21J24
2023
Magazine Subscriptions
Grants Received
Organisational Income
330
330
1,589
1,589
1,200
330
1,589
1,919
1,200
OTHER TRADING ACTIVITIES
UNRESTRICTED
RESTRICTED
ENOOWMENT
TOTAL
TOTAL
FUNDS
FUNDS
FUNDS
2024
2023
Lettlng of Premises
Trading Income - Pole Rent
4,200
4,200
56
4,256
16,250
56
56
4,200
16,250
INVESTMENT INCOME
UNResTAicYeD
RESTAICTED
ENDOWMENT
TOTAL
TOTAL
FUNDS
FUND5
FUNDS
Z024
2023
Deposit interest
166
166
12
12
635
635
813
813
355
355
12

Cairnalbana Con
re
ation of the Presb
erian Church in Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2024
OTHER INCOME
UNRESTAicfED
RE5TRicfED
ENDOWMENT
TOTAL
TOTAL
FU14DS
FUNOS
FUNDS
1024
2013
Insurance Claims
Other Income
1.770
1,770
1,770
1,770
1,987
1,987
RAISING FUNDS
UNRESTRicfED
REsfRicfED
EfitsowMENT
TOTAL
TOTAL
FUND5
FUIIDS
FVN05
ZOZ4
2023
FWO envelopes
Fundraising Events
630
630
606
630
630
606
CHARITABLE AcfiviTIES
UNResYAICTED
RE5TRicfED
E14DOWMEMr
TOTAL
TOTAL
FU14D5
FUN05
FLINOS
2024
2025
General Assembly
Asse55ment5
Presbytery fees
Ministry & support
Staff costs
Congregational running
expenses
Donations to missions
& chariries
Governence Costs
3,111
166
3.111
166
2.425
138
29.634
29,634
28,553
16,849
11,893
28,742
30.198
9.198
570
635
10.402
9,121
58.957
12.463
635
72,054
70.435
13

Cairnalbana Con
re
ation of the Presb
terian Church in Ireland
NOTES TO THE ACCOUNTS
31 DECEMBER 2024
OTHER EXPENDITURE
UNAES7RICTEO
HÉSIRICTED
ENDOWMENT
TOTAL
TQTAI
FUND5
FUNDS
FUNOS
1024
1023
Investment Properties Expenses
10 FIXED ASSETS
The congregation owns the church building together with the church hall situated at Glenview Road, Cairnalbana
and the aSSOClaled fixtures, fittings, plant and Machinery. These have a cornbined insurance value of
£1,162,008. The congregation also owns a manse wlth an insurance value of £391.059.
li
INVESTMENTS
2014
2023
Details uf the Investment as at 31112124
IS,703
15,703
Total
15,703
15,703
14

Calrnalbana Con
re
atlon of the Presb
erlan Church in Ireland
NOTE5 TO THEACCOUNT5
310ECEMBER Z024
12 FVND BALANCES
FUND
HKEIPTS
PAYMEEirs
TK4NSFER
TW4SFER
SUAPWSI
DEFor
bAtANfE
ATSTAAT
ATENP
Unrestrfrted funds
General Fund
60.947
56.379
S9,587
4,631
1,212
212
61,159
General fund
60.947
56.379
S9.587
4,631
1,212
212
61.159
Restrfcted funds
RepairAccount
Manse Rent Account
Sunday School Account
Source Account
Shlne Account
PW Account
The Boys. Brl8ade Account
Glrls. Brlgade Account
Cholr Account
81ble Class Account
126.540
28,SSI
2,611
135
331
1,984
S,352
3,998
134
421
170,057
2,303
4,2LKI
842
400
798
2,459
2,140
2,698
3,418
1,099
495
799
1,881
1070
395
782
45
95
126,145
29.333
2,565
40
330
3.563
5,422
212
I,wo
1,578
70
3,998
134
421
1659
3.996
134
421
4,551
13,143
12,463
1,212
167.398
Endowment funds
BequestAccount
15.703
15.703
635
635
635
635
15,703
15,703
Ttstal
246.707
70.157
72,049
5.843
6.398
2,447
244.260
15