Cairnalbana Con re ation of the Pre5b erian Church in Ireland STATEMENT OF FINANCIAL ACTIVITY (RECEIPTS AND PAYMENTS ACCOUNTI FOR YEAR ENDED 31 DECEMBER2025 NOTE UNRESTRicfED FUNDS RESTRIED ENDOWMENT TOTAL TOTAL FUNDS FUNDS 2025 2024 Re¢elpts Donations & legacie5 Charitable 3ct1vities Other tradin8 activities Irkve5tment income Other income Total recèipts 43,604 300 96 147 1,388 45,535 7,217 31,300 4,550 12 50,821 31,600 4,646 834 1.388 89,289 61,399 1,919 4,256 813 1,770 70,157 675 43,079 675 Payment5 Raising funds Charitable activities Other expenditure Total payments 661 54,451 661 65,600 630 11,149 72.054 55,112 11.149 66,261 72,684 Net receiptsllpaymentsl Transfers between fund5 Net movement in funds 19,5771 396 19,1811 31,930 279 32,209 675 16751 23,028 12.5271 80 12,4471 23,028 Reconciliation of funds.. Total funds brought forward Total funds carried forward 61,159 51,978 167,398 199,607 15,703 15,703 244,260 267.288 246,707 244,260 12
Cairnalbana Con re ation of the Presb terian Church in Ireland STATEMEKf OF ASS$ AND LIABILMES ASAT 31 DECEMBER 2025 UNRE5TRicfED FUNDS RESTRICTED ENDOWMENT TOTAL TOTAL FUNDS FUNDS 2025 2024 Funds Reconciliation Total funds brought forward Net movement in fund5 Total funds carried forward 61,159 19,1811 51,978 167,398 32,209 199,607 15,703 244.260 23,028 267,288 246,707 12,4471 244,260 15,703 Bank & cash balance5 Bank Deposlt Accounts Bank Current Accounts Cash in Hand 251,585 228,557 251,585 231.004 Other a55ets Fixed a55et5- Note 10 Investments- N(rte 11 Gift Aid receivable on donations 15,703 15,703 15,703 15,703 Loans 267,288 244,260 Approved by the Kirk Session at a meeting on and signed on its behalf by Trustee Trustee io
Cairnalbana Con re ation of the Presb terian Church in Ireland NOTES TO THE ACCOUNTS 31 DECEMBER 2025 ACCOUNTING POUCIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation is less than £250,000 the congrègation have elected in accofdance with the Provision in The Charities (Accounts and Reports Regulations (Northern Irelandl 2015 to prepare its accounts on a receipt5 and payments basis. FUND ACCOUNTING Endowment funds are funds, the capital of whlch must be retained either permanently or at the congregation's dlscretion- the income derived from the endowment is to be used either a5 restricted or unrestricted income funds dependin8 upon the purpose for which the endowment was established in the first place. Restricted fund5 comprise lal ineome from endowment5 which is to be expended only on the restricted purposes intended by the donor and Ibl revenue donation5 or grants for a 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 ba515. 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 congregatSon for use in the future. DONATIONS& LEGACIES VNREsfRicfED FUNDS RESTRICTED ENDOWMENT TOTAL TOTAL FUNDS FUNOS 2025 2024 Recorded giving Loose collections Donations and glfts Gift Aid Legacies and Bequests 31,042 3,249 550 8.763 1,570 3,141 2,000 506 32,612 6,390 2,550 9,269 38,702 6,219 6,480 9,998 43,604 7,217 50,821 61,399 li
Cairnalbana Con re ation of the Presb erian Church in Ireland NOTES TO THE ACCOUNTS 31 DECEMBER 2025 CHARITABLE ACTrVITIES UNRESTRICTED RESTRicfED ENDOWMENT TOTAL TOTAL FUND5 FUNDS FUNDS 2025 2024 Magazine Subscriptions Grants Recelved Organisational Income 300 300 31,300 330 1,589 31.300 300 31,300 31,600 1.919 OTHER TRADING AcTIVlEs UNRESTRICTED RESTRICTED ÉNDOWMENT TOTAL TOTAL FUNDS FUNDS FUNDS 2025 20Z4 Letting of Premises Trading Income- Pole Rent 4,550 4.550 96 4.646 4,200 56 4,256 96 96 4,550 INVESTMENT INCOME UNRESTRicfED RFSTRICtED FUNDS ENDOWMENT TOTAL TOTAL FUNDS FUNDS TOTAL TOTAL 2025 2024 Deposit interest 147 147 12 12 675 675 834 834 813 813 12
Cairnalbana Con ation of the Presb erian Church in Ireland NOTES TO THE ACCOUNTS 31 DECEMBER 2025 OTHER INCOME UNRESTRicfED RESTRicfED ENDOWMENT TOTAL 2025 TOTAL FUNDS FUNDS FUNDS 2024 Insurance Claims other Income 1.388 1,388 1,388 1,388 1,770 1.770 RAISING FUND5 UNRESTRICTED RESTRicfÉD ENDOWMENT TOTAL TOTAL FUNDS FUNDS FUNDS 2025 2024 FWO envelopes Fundraislng Events 661 661 630 661 661 630 CHARITABLE ACTivmES UNRESTRIUED FUNDS RESTRICTED ENDOWMÉNT TOTAL TOTAL FUNDS FUNDS 2025 Z024 General Assemblv Assessments Presbytery fees Ministry & support Staff costs Congregational running expenses Donations to missions & charities Governence Costs 4,442 179 4.442 179 3.111 166 23,816 23,816 29,634 17,017 10,737 27.754 28,742 8,997 412 9,409 10,401 54,4SI 11,149 65,600 72,054 13
Cairnalbana Con re ation of the Presb erian Church in Ireland NOTES TO THE ACCOUNTS 31 DECEMBER 2025 OTHER EXPENDITURE UNREsniicrED REsfRICTED FUNDS ENDOWMENT TOTAL TOTAL 2024 FUND5 FUNDS 20Z5 Investment Propertie5 Expenses 10 FIXED ASS5 The congregation owns the church buildlng tO8ether with the church hall sltuated at Glenview Road. Cairnalbana and the associated fixtures, fSttings, plant and machinery. These have a combined insurance value of £1,162.008. The congre8ation also owns a manse with an insurance value of £391.059. 11 INVESTMENTS 2025 2024 Details of the Investment as at 31 December 2025 15.703 15,703 Total ,703 15,703 14
Cairnalbana Con re ation of the Presb terlan Church in Ireland NOYES TO THE ACCOUNTS 31 DECEMBER2025 12 FUND BALANCES FUND BALANCE RECEIPTS PAYMENTS TAANSFER TRANSFER 5URPLVS/ BALANCE AT5TART IN OUT IDEFiciri ATEND Unrestrirted funds Gener81 Fund 61,159 45,535 55,112 1,281 885 19.1811 51,978 General fund 61,159 45.535 55,112 1,281 885 19,1811 51,978 Restrirted fund5 Repair Account Manse Rent A¢¢ount Sunday School Account Source Account Shlne Account PW Account The Boys, Brigade Account 126.145 29,333 2,565 32,301 4.550 811 2.793 2,208 877 685 558 1,882 2,146 606 28,902 155,047 2,342 31,675 169 2,734 1351 1911 1,316 13941 235 650 33D 3.563 5,422 467 239 4.879 5,028 3,198 1,752 167.398 43,079 11,149 885 606 32,209 199.607 Endowment fvnds Bequest Account 15,703 15,703 675 675 675 675 15,703 15,703 Total 244,260 89.289 66,261 2,166 2,166 23.028 267,288 15