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 re￿Ipts
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 re￿Ipts 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 AcTIV￿lEs
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