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
RESTRI￿ED
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 AcTIV￿lEs
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 ASS￿5
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