Presbyter an EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND STATEMENT OF FINANCIAL ACTivrrY (Recelpts and Payments Account) For th• year ended 31 December 2025 Note Unrestrlrted Funds Restrlrted Funds Totsl Totsl 20Z4 Receipts Donations and legactes Charfrtable artivities Other trading activit$ Investment Income Other 47,175 11,7n 5,045 58.952 55,135 821 8.141 L972 Total reIpts 56,147 17,922 74,WJ 70,517 Payments Raising funds Charitable activities Other 347 40,565 35,827 12,393 ,071 16.118 Total payments 48,453 16.796 65.249 62.912 Net reIpts l(payments) L126 Funds brought forward Transferto investment Transferto restricted 59.436 142921 {3931 66,352 125,788 14.2921 I.183 393 Funds carrled foThMd 67,871 130.316 12
Presbyter an EDENDERRY CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 Unrestrlcted Funds Restrfcted Funds Totsl Funds Totsl Funds Funds Recondllatlon Bank and Cash at startofyear Net movement in funds 59,436 66,352 1.519 I.183 Bank and Cash at end of year 61445 67,871 130,316 S,788 k & Cash Balances Bank CurrentAccounts Bank Deposit Accounts- Note 11 Cash in Hand IL132 119.176 94.045 31,735 130,316 125.788 OtherAssets FLKed Assets- Note 10 Investments- Note 11 124,915 119,C 124.915 Approved by the Kirk Se551 at a meetlng on 31 March 2026 and signed on its behalf by: Rev R Orr (Minister) Mrs Joyce Thompson (Clerk of Session) Date: 13
Presbyter an EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS For the year ended 31 December 2025 ACCOUNTING POLICIES BASIS OF FINANCIAL STATEMENTS As the total income of the congregation isless than £250.CKIO the c0n8reg3ti( have elected in accordan wlth the provisions In The Charities (Accounts and Reports Re8ulatlons (Northern Ireland) 2015 to prepare Its accounts on a recelpts and payments basis. FUND ACCOUNTING Endowment fvnds are funds, the capitsl 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 unrestricted incixne funds depending upon the purpose for whlch the endowment was established in the first place. Restricted funds comprlse (a) Income from endowments whlch is to be expended only on the restricted purposes intended by the donor and {b) revenue donations or grants for a speclfic congregational activity intended by the donor. Where these funds have unspent balance5, interest on their pooled investment is apportioned to the individual funds on an average balance ba5iS. Unrestricted funds are Income funds which are to be spent on the con8re8atiorfs general purposes. Designated funds are general funds set aside by the congregation for use in the future. DONATIONS AND LEGACIES Unrestrlcted Funds Restrlrttd Funds Totsl Recorded 8Ning Loose collections DonatM)ns and grfts Glft aid 3&552 9.201 261 302 2.013 45,753 549 1859 9.791 44.058 L328 352 9.397 1557 47,175 11,777 55,135 14
Presbyter an EDENDERRY CONGREGATION OF THE PRES8YTERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS Iconvd) For the year ended 31 December 2025 CHARrrABLE ACTNrriES Unrestricted Funds Restrlrted Funds Total Totsl Income from charitable activities 5.045 S.IM5 4. OTHER TRADING AcTIVlEs Unrestricted Funds Restrlcted Funds Total Total Other 821 821 5. INVESTMENT INCOME UnrestrlL1ed Funds Restrlrted Funds Totsl Total General Deposit interest General Investfflent Fund 1,301 6,942 8.141 15
Presbyter an EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (convd) For the year ended 31 December 2025 OTHER INCOME Unrestrfcted Funds Total Total Funds Grant Aid PCSGrant Miscellaneous 614 614 Ll 752 L9n 752 1366 1,1 L972 RAISING FUNDS Unre5trfcted Funds RestrfLtsd Fund$ Total Totsl FWO envek)pes Charitable Event 233 233 247 10) 233 233 347 CHARITABLE AcrwmES Unrestrirted Funds Restrirted Funds Total Total General Assembly assessments Presbyteryfees Ministry and support staff costs Congregational rut)ning expenses Or8ani5ational running expenses Donatlons to missions and tharities 3.137 341 21,234 6.811 557 3,747 3,137 341 2L234 6.812 4.057 13,317 3,695 9,570 11,143 35,827 ,071 40,565 16
Presbyter an EDENDERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IN IRELAND NOTES TO THE ACCOUNTS (¢ont'd) For the year ended 31 December 2025 OTHER EXPENDITURE Unrestrfcted Funds Restrlrted Funds Totsl Totsl Property and MaIntenan costs 11393 16.118 22,( 11393 16,118 22,COJ 10. RXED ASSETS The congregation owns the Church premises situated at 41 Edenderry Road, Omagh BT79 OLX and the associated fixtures, fittings, plant and machinery. These have an insurance value £1,791.262. 11. INVESTMENTS The congregation has the following investments. Amounts are 5hi)wn at market valuation. General Investment Fund Property 4,501 120,414 2.879 116,121 124,915 I.((0 17
Presbyter an EDE14DERRY CONGREGATION OF THE PRESBYfERIAN CHURCH IM IRELAhlD NOTES TO THE ACCOUNTS {cont'd) or the year ended 31 D•¢ember 2025 12. FUND BAiANCES Fund Transfer Between Trnnsferto Funds Investment Balance at 01.OL25 Recelpts Payments Balance at 31.1125 Unrestrlcted Funds General 59,436 56.147 148.4531 (3931 (4292) 61445 59,436 56.147 148.4531 (3931 14,2921 62.445 Restricted Funds Property Mission and Chartty Congregational Sunday School Deposit 30,603 1,818 6,856 10.Ki3 13.725) 112,7n) 33,734 393 463 12991 2.360 31.735 31,735 66,352 17.922 I16,) 393 67,871 Totsl 125.788 74,CEg 165,2491 14,292) 130.316 18