## FAUGHANVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
## STATEMENT OF FINANCIAL ACTIVITY (Receipts and Payments Account)
For the Year Ended 31 December 2025
|||Unrestricted |Restricted|Unrestricted |Restricted||Endowment|Total|Total|
|---|---|---|---|---|---|---|
|||Funds|Funds|Funds|2025|2024|
|||£|£|£|£|£|
|Receipts|||||||
|Regular Direct Giving|2|85,925|22,579||108,504|142,163|
|Donations and Legacies|3|901|10,500||11,401|14,076|
|Charitable Activities|4|0|2,782||2,782|2,735|
|Activities that generate Income|5|0|23,008||23,008|29,036|
|Investment Income|6|982|0||982|359|
|Other|7|8,485|0||8,485|802|
|||96,293|58,869||155,162|189,171|
|Sale of Investments|||||||
|Sale of Fixed Assets|||||||
|Loans Received|||||||
|Total Receipts||96,293|58,869||155,162|189,171|
|Payments|||||||
|Raising Funds|8|0|16,536||16,536|17,602|
|Charitable Activities|9|67,007|34,551||101,558|108,598|
|Church Organisations|10||7,682||7,682|7,706|
|||67,007|58,769||125,776|133,906|
|Purchase of Investments|||||||
|Purchase of Fixed Assets|||||||
|Loan Repayments|||||||
|Total Payments||67,007|58,769||125,776|133,906|
|Net Receipts / (Payments)||29,286|100||29,386|55,265|
|Transfer Between Accounts||-766|766|||0|
|Net Movement in Funds||28,520|866||29,386|55,265|
|Funds Brought Forward||31,389|67,778||99,167|43,902|
|FundsCarriedForward|13|59,909|68644||128,553|99,167|
## FAUGHANVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
## STATEMENT OF ASSETS AND LIABILITIES
For the Year Ended 31 December 2025
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|||Restricted||Endowment}|Total|Total|
|Funds|Funds|Funds|2025|2024|
|£|£|£|£|£|
|Funds|Reconciliation|
|Bank|and|Cash|at|Start|of Year|31,389|67,778|99,167|43,902|
|Net|Movement|in|Funds|28,520|866|29,386|55,265|
|Bank|and|Cash|at|End|of Year|59,909|68,644|128,553|99,167|
|Bank|and|Cash|Balances|
|Current|Accounts|56,863|73,806|
|Deposit|Accounts|71,290|25,361|
|Cash|in|Hand|400|
|128,553|99,167|
|Other Assets|
|Fixed|Assets|
|Church|Premises|11|6,565,000|4,886,465|
|Land|12|60,000|60,000|
|Bond|12|38,722|12,994|
|6,663,722|4,959,459|
|Liabilities|
|Loans|0|0|
|Net Worth|6,792,275|5,058,626|
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Approved by the Kirk Session at a meeting on 24th February 2026 and signed on its behalf by
**----- Start of picture text -----**
i , [ener][ oo] _ ee
Donald Montgonery Gordon Smith
Clerk of Session Treasurer
01 March 2026 01 March 2026
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## FAUGHANVALE CONGREGATION OF THE PRESBYTERIAN CHURCH IN IRELAND
## NOTES TO THE ACCOUNTS
## 31 December 2025
- 1 ACCOUNTING POLICIES
## BASIS OF FINANCIAL STATEMENTS
As the total income of the congregation is less that £250,000 the congregation have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (Northern Ireland) 2015 to prepare its accounts on a receipts and payment 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 is 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 comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the doner and (b) revenue donations or grants for a specific congregational activity intended by the doner. Where these funds 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.
## 2 REGULAR DIRECT GIVING
||Unrestricted |Restricted|Unrestricted |Restricted||Endowment]|Total|Total|
|---|---|---|---|---|---|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|Recorded Giving|60326|15809||76135|79951|
|Loose Collections|1188|0||1188|0|
|Other Income Sources|0|6770||6770|16079|
|Gift Aid|21668|0||21668|43780|
|Miscellaneous Income|2743|0||2743|2353|
||85925|22579|0|108504|142163|
|3 DONATIONS AND LEGACIES||||||
|Donations and Gifts|601|10500||11101|13776|
|Donations from Church Organisations|300|0||300|300|
||901|10500|0|11401|14076|
|4 CHARITABLEACTIVITIES|Unrestricted |Restricted|||Endowment}|Total|Total|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|Income from Charitable Activities||||||
|Fundraising Events||2782||2782|2735|
|Grants||0||0||
||0|2782||2782|2735|
|5 ACTIVITIESWHICHGENERATEINCOME|Unrestricted |Restricted|||Endowment||Total|Total|
||Funds|Funds|Funds|2025|2024|
||£|£|£|£|£|
|Income forAgencies|0|15970||15970|17602|
|Church Organisations||7038||7038|9584|
|Grave Lettings||||0|1850|
|||23008||23008|29036|
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4 CHARITABLE ACTIVITIES
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6 INVESTMENT INCOME
Deposit Interest Other Investment Income
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7 OTHER INCOME
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Periodicals & Calendars Rental Income Share of Manse Expenses Insurance Compensation
## 8 RAISING FUNDS
United Appeal Children’s Society Earl Haig Fund World Development Appeal Harvest Appeal Roe Valley Food Bank Christian Aid Appeal Faughanvale Day Centre Kids 4 School CEF Scripture Union
## 9 CHARITABLE ACTIVITIES
General Assembly Assessments Minister Ministry and Support Staff Costs Worship and Fellowship Discipleship Mission and Outreach Governance Utilities Repairs and Maintenance Insurance Misc Expenditure
## 10 OTHER EXPENDITURE
Church Organisations
|Unrestricted||Restricted||Endowment]|Total|Total|
|---|---|---|---|---|
|Funds|Funds|Funds|2025|2024|
|£|£|£|£|£|
|982|0||982|359|
||0||0|0|
|982|0||982|359|
|Unrestricted |Restricted|Restricted||Endowment!|Total|Total|
|---|---|---|---|---|
|Funds|Funds|Funds|2025|2024|
|£|£|£|£|£|
|0|||0|§2|
|8485|||8485|750|
|0|||0||
|0|||0||
|8485|||8485|802|
|Unrestricted |Restricted|||Endowment||Total|Total|
|Funds|Funds|Funds|2025|2024|
|£|£|£|£|£|
||8000||8000|8000|
||759||759|900|
||316||316|200|
||1852||1852|2250|
||2616||2616|2250|
||625||625|0|
||1618||1618|1802|
||0||0|1000|
||750||750|900|
||0||0|150|
||0||0|150|
|0|16536|0|16536|17602|
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Unrestricted | Restricted | [Endowment]] Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
6873 6873 13282
0 0 40471
13090 13090 4757
3181 0 3181 3971
0 0 0 500
1620 3000 4620 1550
943 943 1099
8328 8328 8599
30492 30492 20631
4221 4221 5895
28751 1059 29810 7843
67007 34551 101558 108598
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Unrestricted | Restricted |Endowment| Total Total
Funds Funds Funds 2025 2024
£ £ £ £ £
7682 7682 7706
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11 FIXED ASSETS
The congregation owns the church premises situated at Killylane Road, Eglinton Co. Londonderry and a manse at 2A Glenrandal, Eglinton, Co Londonderry for the minister and the associated fixtures, fittings and equipment. These have an insurance value of £6,565,000
|12|INVESTMENTS||||Total|Total||
|---|---|---|---|---|---|---|---|
||||||2025|2024||
||||||£|£||
||The congregation has the following investments. Amounts areshown||at market valuation.|||||
||General Investment Fund||||0|0||
||Property||||60000|60000||
||Other Investments||||38722|12994||
||||||98722|72994||
|||Balance at|Receipts|Payment|Surplus/|Transfer|Balance|
|13|FUNDBALANCES|start|||Deficit||atend|
||Unrestricted Fund|31389|96293|67007|29286|-766|59909|
|||31389|96293|67007|29286|-766|59909|
||Restricted Funds|||||||
||Maintenance Fund|10239|28509|30492|-1983|20000|28256|
||Youth Worker Fund|22951|580|3000|-2420||20531|
||Catering Account|27424|6772|1059|5713|-20000|13137|
||Church Organisations|7164|7038|7682|-644|200|6720|
||Agency Fund||15970|16536|-566|566|0|
|||67778|58869|58769|100|766|68644|
||TOTAL|99167|155162|125776|29386|0|128553|